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CONG TY CO PHAN

DU LICH THANG

BAO cAo TAI CHINH DA Dirgc KIEM TOAN

Cho !lam tai chinh k6t th0c vao ngay 31 thang 12 nam 2014

e. •

M nx Lyc

Bao cao cua Ban Tong Giam Doc

Bao cao kiem toan dOc lap

Bao cao tai chinh da duvc kiem toan

Bang can doi ke toan ngay 31 thang 12 nam 2014

Bao cao ket qua host dOng kinh doanh

cho nam tai chinh ket thiic vao ngay 31 thang 12 nam 2014

Bao cao chuyen tien to

cho nam tai chinh kat thuc vao ngay 31 thang 12 nam 2014

Trang

1 - 2

3 - 4

5 - 8

9

10 - 11

Thu* minh bao cao tai chinh 12 - 30

RANC

GONG TY CO PHAN DU LICH THANG LC71 Dia chi: S6 04, Du'ang Pasteur, Phtrang XLYang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoz;

7,

BAO CAO CUA BAN TONG GIAM DOC

Ban TOng Giam dOc COng ty CO phan Du Lich Thang (duti day goi tat la "Cong ty") han hanh de trinh bac cao nay cOng vai cac bao cao tai chinh dinh kern da &vac kiem toan cua C6ng ty cho nam tai chinh ket that vao ngay 31 thang 12 nam 2014.

1. CAC THONG TIN CHUNG

Cong ty CO phan Du Lich Thang Lgi la tong ty co phan du,gc thanh lap tren co, sa co phan hoa Khanh san Thang Lai (thugs Cong ty Du Lich Khanh H6a) then Quyet dinh 102/QD:UB ngay 12 thang 01 nam 1999 cua Uy Ban Nhan dan tinh Khanh Hoa. Cong ty cluvc cap Giay chi:yng nhan clang 1(9 kinh doanh Ian dau so 059272 ngay 02 thang 03 nam 1999 do So' ke hoach va Dau Tinh Khanh Hoa cap va cac Giay chu,ng nhan thay dOi sau do vai an thay dOi On day nhat la vao ngay 25 thang 10 nam 2011 vai s6 Tang kjr mai la 4200351556.

Try sey chinh clang ky hoat dang kinh doanh cua COng ty &vac dat tai s6 04, Dutrig Pasteur, Phtyang Xuang Huan, Thanh phO Nha Trang, Tinh Khanh Hoa.

Von dieu la theo Giay chU'ng nhan clang kji kinh doanh la 81.000.000.000 VND.

THANH VIEN HOI HONG QUAN TR!, BAN KIEM SOAT VA BAN TONG GIAM DOC

Danh sach cac thanh vien Hai dOng quan tri trong nam va vao ngay lap bao cao nay cua Cong ty bao gOm:

Ho ten ChCpc danh B6 nhiern Mgr? nhiern \*

Ba Nguyen Thi Huang Giang tich 01/04/2014 - •

Ong VO Duy Da() Chu tich 15/07/2013 01/04/2014

Ong Nguyen Trong Nghia Pho Chu tich 08/05/2013 01/04/2014

Ba Iran Que Trang Thanh vien 15/07/2013 7/10/2011

Ba Tsan Quay Liang Thanh vier) 01/04/2014 7/10/2014

Ong Le Ngoc Th6ng Thanh vien 7/10/2014

Ong Nguyen Trong Nghia Thanh vier) 7/10/2014

Danh sach cac thanh vien Ban Kiem scat trong nam va vao ngay lap bao cao nay cua COng ty bao gam:

Ho ten ChCrc danh

Ong Nguyen Thanh Pi-Krung Tnthng ban

Ong Le Nho Dinh Thanh vien

Ba Le Thi Minh Thanh vien

Danh sach cac thanh vien Ban TOng Gam dOc trong nam va vao ngay lap bac cao nay cua Cong ty bao gam:

Ho ten ChCrc danh 86 nhiern Mien nhiem

Ong Nguyen Minh Hoang Quyen Tong Gam dOc 21/07/2014 21/11/2014

Ong Le Ngoc Thong TOng Gam dOc 17/04/2014 21/07/2014

Ong Le Ngoc ThOng CO yen Ban Tong Gam 06c 21/07/2014 01/10/2014

Ong Phan Minh Tri PhO Tong Giam dOc 25/09/2014

Ong Do Tuan Anh PhO TOng Gam dOc 04/08/2014

Ba Phan. Thi Hong Van Giam dOc Tai chinh 20/11/2014

3. TRACH NHIEMI CCJA BAN TONG GIAM 06(1

Ban TOng Giam doc COng ty co trash nhiam lap bac cao tai chinh hang nam phan anh mat cach trung thtyc va hap ljr tinh hinh tai chinh cCing nhu, ket qua kinh doanh va tinh hinh lu'u chuyen Lien to cua COng ty trong nam. Trong vies lap bao cao tai chinh nay, Ban Tong Giam dOc duo's yet., cat., phai:

• Lira chon cac chinh sach ke toan thich hop va ap dyng cac chinh sach c76 mat cach nhat quan;

1

CONG TY CO PHAN DU LICH THANG LQ11 Dia chi: S6 04, Dt.rteng Pasteur, Phiroing Xkrang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

Dua ra cac xet loan va krac tinh m6t each hop ly va than trong;

Neu r6 Chuan mkrc ke toan ap dung cho Cong ty c6 duoc tuan thu hay khong. c6 nhCing ap dung sai lech trong yeu cen cong b6 va giai thich trong bac cao tai chinh flaxkhoing;

II Lap bao cao tai chinh tren co ser hoat d6ng lien tuc trir tareyng hop khOng the D' rang

va Ikru giCr day du de phan anh mOt each hop 19 tinh hinh tai chinh cua C6ng ty tai-44t- th6i diem nao va bac, cao tai chinh duvc lap tuan thu cac Chuan mkrc ke toan va Ice toan doanh nghiep Viet Nam sung nhir cac quy dinh hien hanh khac . ke toan tai Viet Nam. Ban

a )Thiet ke va duy tri he thOng kiem coat nOi PO mOt each hay hieu cho myc h4ep nh

Ban Tong Giam crOc chiu trach nhiem dam bac) rang cac so sach ke toan &roc ghi ch 2t1 4.1)

Cong ty se tiep tyc hoat d6ng lien tuc; va

bay bao cao tai chinh hop 19 nham han the sal s6t ya gian Ian.

die

Tong Giam d6c Cong ty cOng chiu trach nhiem dam bao an toan tai san ale Cong ty va thkrc hien nhirng bier) phap thich hop de ngan chan va phat hien cac hanh vi gian Ian va vi pharn khac.

Ban Tong Giam d6c xac nhan reng C6ng ty da tuan thu cac yeu ceu neu tren khi lap bac cao tai chinh.

KIEM TOAN VIEN

COng ty TNHH Kiem toan DTL, thanh vien cua RSM QuOc te, bay to nguyen vcng tiep tyc &roc chi dinh kiem toan bac cao tai chinh cho cac nam tai chinh tiep theo cua Cong ty.

5. CONG BO BAO CAO TAI CHOH

Ban Tong Gam d6c C6ng ty cOng b6 rang bao cao tai chInh kern theo phan anh trung thkrc va hop 19, Van cac khfa canh trong yeti, tinh hinh tai chinh cua C6ng ty vao ngay 31 thang 12 nam 2014, ket qua hoat dOng kinh doanh va tinh hinh Ikru chuyen tien to cua nam tai chfnh kat thOc cung ngay, phi, hop v&i cac Chuan mkrc ke toan Viet Nam, Che d6 ke Wan Viet Nam va cac quy dinh hien hanh c6 lien quan tai Viet Nam.

00351

CONG TY CO PHA

DU LI

THANG LOI

ANG-7

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0

Nha Trang, ngay 9 thang 02 nam 2015

mat Ban Tong Gam dOc

NG GIAM DOC

PHAN MINH TRI

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BAO CAO KIEM DOAN DOC LAP

Kinh Cac thanh vier, Hoi d6ng Quan tri

Cac thanh vien Ban Tong Giam d6c

CONG TY CO PHAN DU LICH THANG

Bac cao ki6m toan ve bac cat, tai chinh

Chung tai da kiem toan bac cao tai chiph kern theo cua C6ng ty CO phan Du Lich Thang Lai (dvai day goi tat la "COI-1g ty"), diyac lap ngay 9 thang 02 nam 2015 tilr trang 05 den trang 30; bao gam Bang can dOi ke toan tai ngay 31 thang 12 nam 2014, Bac cao ket qua kinh doanh, Bao cao ltru chuyen tien te cho nam tai chfnh kat thiic cOng ngay va Ban thuyet minh bao cao tai chinh.

Trach nhiOrn cua Ban T6ng Giam cl6c

Ban Tong Gam dOc C6ng ty chiu trach nhiem ye viec lap va trinh bay trung thvc hap ly bao cao tai chfnh cua COng ty theo chuan mvc ke toan, the d0 Ice toan (doanh nghiep) Viet Nam va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chfnh va chiu trach nhiem ye kiem scat n6i b6 ma Ban Tong Giam dOc xac dinh 16 can thiet de d5m bao cho viec lap va trinh bay bao cao tai chinh )(hang co sai sot trong yeu do gian Ian hoac nharnI5n.

Trach nhlOm cua !Vern toan vier;

Trach nhiem cua chOng tai IA du'a ray kien ye bao cao tai chinh dva tren ket qua cuOc kiem toan. Chung tai da tien hanh kiem toan theo cac chuan mvc kiem toan Viet Nam. Cac chuAn mlic nay yeu ceu chUng tai ph5i tuan thit chuan [Tux va cac quy dinh ye dao din nghe nghiep, lap ke hooch va thvc hien cuOc kiem toan de dat duvc ski dam loSo hap ly ye viec lieu bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khOng.

COng viec kiem toan bao gam thvc hien cac th0 tuc nham thu thap cac bang chung kiem toan ye cac so lieu va thuyet minh tren bao cao tai chfnh. Cac th0 tuc kiem Wan duvc Iva chon dva tren xet doan cua kiem Wan vien, bao gOm dant) gia raj ro co sai sot trong yeu trong bao cao tai chinh do gian Ian hoac nham I5n. Khi thtrc hien danh gia cac rui ro nay, kiem toan vien da xem xet kiem scat nOi bO cua COng ty lien quan den viec lap va trinh bay bao cao tai chinh trung thvc, hap ly nham thiet ke cac thu tuc kiem toan ph0 hap vai tinh hlnh thy'c te, tuy nhien khong nham aux dich du'a ray keen ye hieu qua cua kiem scat nOi b0 cua Cong ty. C6ng viec kiem toan cOng bao gam danh gia tinh thich hap cua cac chinh sach ke toan ducfc ap dung va tinh hap ly cua cac vac tinh ke toan cua Ban TOng Giam doc cOng nhv danh gia viec trinh bay tang the bao cao tai chinh.

ChUng tai tin tuang rang cac bang chung kiem toan ma chOng tOi da thu thap cluvc la day du va thich hap de lam ca sa cho y kien kiem toan cua chUng t6i.

COng ty Kim Loan DTL la thanh vien cua ha th6ng RSM. MOithanh vien cua Hg thang RSM

la mat cant) ty to vSn va kiem toan clOc lap tu chiu trach nhiOm 1.4 hoot dung cua minh.

HO th6ng RSM khang phai la mat phap nhan rteng re Cr b.it ky queSc qia nao. 3

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Theo 9 kien chung t6i, bac, cao tai chfnh dinh kern da phan anh trung thcrc va hop ly tren cac khia canh trong yeu tinh hinh tai chfnh cua C6ng ty CO phan Du Lich Thang Loi vao ngay 31 thang 12 nam 2014 cung ntay ket qua hoat d6ng kinh doanh va tinh hinh chuyen tier, cua nam tai chinh ket thiic cung ngay, phii hop v61 chuen rnvc, the (50 ke toan (doanh nghiep) Viet Nam va cac quy dinh phap ly CO lien quan eren viec lap va trinh bay bac cao tai chinh.

TP. HO Chf Minh, ngay 9 thang 02 nam 2015

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Giey chiing nhan Bang ky hanh nghe kiem toan

se) 1727-2013-026-1

4

GONG TY CP DU LICH THANG 1_,(79

Dia chi: SO 04, Dutyng Pasteur, Phiromg Xixong_Huan, Thanh oho Nha Trang, Tinh Khanh Hoa

RO".! cn R

BANG CAN Doi KE TOAN Tai ngay 31 thang 12 nam 2014

Dan vi tinh: VND

TAI SAN Ma s6

Th. Minh

So cu6i nam S6 dau nam

A. TAI SAN NGAN HAN 100 43.574.952.985 27.131.155.331

I. Ti6n va cac khoan twang cluvng tiOn 110 (5.1) 6.302.019.906 7.934.242.684

1. Tien 111 6.302.019.906 7.934.242.684

2. Cac kho5n twang &Yang tien 112 - -

II. Cac khoan dau tu, tai chinh ngAn 4n 120 (5.2) 7.400.000.000 13.000.000.000

1. Dau to ng6n han 121 7.400.000.000 13.000.000.000

2. Du' phong giam gia dau to ng6n han 129 -

III. Cac khoan phai thu 130 (5.3) 27.232.461.479 3.673.120.150

1. Phai thu khach hang 131 5.971.340.168 2.176.869.739

2. Tra tru'ac cho nguti ban 132 182.692.880 489.905.710

3. Phai thu nOi 66 ng6n han 133 - -

4. Phai thu theo tie'n do k6 hoach hop ciOng xay dung 134 -

5. Cac khan phai thu khac ... 135 21.641.834.715 1.569.750 985

6. Dv ph6ng ph5i thu ng6n han kh6 dOi 139 (563.406.284) (563.406.284)

IV. Hang ton kho 140 (5.4) 1.710.013.308 1.584.338.943

1. Hang ton kho 141 1.710.013.308 1.584.338.943

2. Du, phong Om gia hang ton kho 149 - -

V. TM san ngin han khac 150 930.458.292 939.453.554 1. Chi phi Va. Mien ng6n han 151 (5.5) 792.835.410 815.604.451

2. Thue GTGT &roc khAu tri:r 152

3. Thue va cac khoan khac phai thu Nha nu'ac 154 -

4. Tai san ng6n han khac 158 137.622.882 123.849.103

(Ph6n tiep theo & trang 6)

z

Cac thuyet minh dinh kern is mOt b6 phan khOng tach rdei cria Bao cao tar chinh. 5

AG iY

THANG

CONG TY CP DU LICH THANG Dia chi: So 04, Duifyng Pasteur, Phu,&ng Xuang Huan. Thanh ph6 Nha Trans, Tinh Khanh I-16a

Mau so B 01 - DN

BANG CAN DOI Kt TOAN Tai ngay 31 thang 12 nam 2014

Dan vi tinh: VND

TAI SAN Iiii a s6

Th. 11/1;nt,.

S6 cuoi nam S6 dau nam

B. TAI SAN DAI HAN

I. Cac khoan phai thu dai Ilan

1. Phai thu dai han dm khach hang

2. Von kinh doanh 6' don vi trcyc thuOc

3. Phai thu dai han nOi bo

4. Phai thu dai han khac

5 Du' phong phai thu dai han khb doi

II. Tai san co dinh

1. TSCD him hinh

+ Nguyen gia

+ Gia tri hao mon lOy ke

2. TSCD thug tai chinh

+ Nguyen gia ..> + Gia tri hao mon lOy ice

3. TSCD v6 hinh

+ Nguyen gia

+ Gia tri hao mon loy ke

4. Chi phi xay dung co' ban do. dang

III. Bit Ong san diu tu'

+ Nguyen gia

+ Gia tri hao mon lOy ke

IV. Cac khoan dau hi? tai chinh dai han

1. DAu hi, vao ceng ty con

2. Dau tu' vac) cling ty lien ket, lien doanh

3. Dau tu, dai han khac

4. Du, phong giam gia dau tu, tai chinh dai hpn

V. Tai san dai han khac

1. Chi phi tra tru,dyc dai han

2. Tai san thug thu nhap hoan lai

3. Tai san dal han khac

200

210

211

212

213

218

219

220

221

222

223

224

225

226

227

228

229

230

240

241

242

250

251

252

258

259

260

261

262

268

(5.6)

(5.7)

(5 8)

(5.9)

I 258.092.456.684

167.573.207.514

164.033.810.756

197.678.633.783

(33.644.823.027)

132.303.600

259.600.000

(127.296.400)

3.407.093.158

83.045.061.492

45.540.778.240

37.727.061.492

(222.778 240)

7.474.187.678

7.474.187.678

207.161.455.561

171.672.667.478

171.405.626

196.195.124.927

(24.789.498.612)

24.353.456.000

27.893.840.000

(3.540.384.000)

-

-

-

-

315

-

-

-

176.404.800

259.600.000

(83.195.200)

90 636.363

-

-

-

-

11.135.332.083

11.135 332.083

-

TONG CONG TAI SAN 270 301.667.409.669 234.292.610.892

(Ph6n tiep theo & trang 7)

Cac may& minis dinh kern la rnOt 130 phan khOng tech r&i cua Bao cao tai chinh.

CONG TY CP DU LICH THANG LCel Dia chi: S6 04, Du'ri'ng Pasteur, Phu,d,ng Xuang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

Mau s6 B 01 - DN

BANG CAN DOl Kt TOAN Tai ngay 31 thong 12 nom 2014

Don vi tinh: VND

NGUON VON Ma s6

Th. minh

SO cu6i nom SO clAu nom

A. N9, PHA! TRA 300 204.858.053.216 153.409.725.930

i. Ng ngan han 310 42.064.443.249 28.040.115.963

1. Vay va no ngen han 311 (5.10) 26.948.755.502 16.176.000.000

2. Phai tra ngveyi ban 312 (5.11) 4.400.349.063 3.888.986.055

3. Ngvoi mua tra tien trutc 313 (5.11) 1.217.977.041 2.257.974.814

4. Thue va cac khoan phai nOp Nha nu'&c 314 (5.12) 2.028.159.755 807.234.728

5. Phai tra ngueri lao cl6ng 315 (5.13) 1.449.432.389 1.280.995.475

6. Chi phi phai tra 316 (5.14) 1.009.238.443 972.070.652

7. Phai tra noi b6 317 -

8. Phai tra then tien d0 ke hoach hop dOng xay dung 318 - -

9. Cac khoan phai tra, phai n6p ngen han khac 319 (5.15) 5.010.531.056 2.656.854.239

10. Dv pi-le -1g phai tra ngen han 320

11. Quy khen thvOng phOc Icei ‘: 323 - -

II. Ng dal han 330 162.793.609.967 125.369.609.967

1. Phai tra dal han ngutei ban 331 - -

2. Ph& tra dai han nOi b6 332 -

3. Phai tra dai han khac 333

4. Vay va nq dai han 334 (5.16) 162.793.609.967 125.369.609.967

5. Thue thu nhap hoan lai ph& tra 335 - -

6. Du, phong trce cep met viec lam 336 -

7. Dv phbng phai tra dai han 337 -

8. Doanh thu chu'a thvc hien 338 - -

9. Quy phat trien khoa hoc va bong nghe 339 - -

B. VON CHO SO' HU'U 400 96.809.356.453 80.882.884.962

I. Von chi., so' hC.ru 410 (5.17) 96.809.356.453 80.882.884.962

1. Von dAu kr ciia chi' s& hiru 411 81 000.000.000 81.000.000.000

2. Thong du, von co phan 412 - -

3. VOn khac cCia chu sof hat., 413 552.090.824 552.090 824

4. CO phieu buy 414

5. Chenh lech clanh gia lai tai san 415 - -

6. Chenh lech ty gia hOi doal 416 - -

7. Quy dau tu' phat trien 417 12.905.202 12.905.202

8. Quy du phong tai chlnh 418 47.048.933 47.048.933

9. Quy khac thu6c von chu so, hiyu 419 - -

10. Lgi nhuan sau thue china phan phOi 420 15.197.311.494 (729.159.997)

11. NguOn von dau tu, XDCB 421 1 - -

12. QuyhO try sap xep doanh nghiep 422 -

1:. NguOn kinh phi va quj? khac 130 -

1 Nguon kinh phi 432

2. Nguan kinh phi da hinh thanh TSCD 433 -

TONG CQNG NGUON VON 440 301.667.409.669 234.292.610.892

r. r

Cac thuyet minh dinh kern la mOt bb phen khOng tach reri coa Bac coo tai chInh.

NGLYO'l LAP BIEU

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BACH NGQC BICH

TN

0

.6c NGUYEN THI BAO QUYEN

PHAN MINH TRi

9 thang 02 nam 2015

G GIAM DOc

CONG TY CP DU LICH THANG Lgi Dia chi: So 04, °tiding Pasteur, Phty6ng Xiyang Huan, Thanh pho Nha Trang, Tinh Khanh Floa

iviiu SO 13 01 -

CHI TIEU NGOAI BANG CAN DOI Kt TOAN Tai ngay 31 thang 12 nam 2014

CHi TIEU mTihnh

S6 c_.•.i nam S6 du nam

1. Tai san thue ngoai

2. Vat tli, hang hoa nhan gi& hO, nhan gia cling

3. Hang h6a nhan ban hO, nhan ky giri, ky cucyc

4. N6 kh6 dOi (Fa xV ly

5. Ngoai to

+ USD

6. Dv Wan chi sy nghiep, du' an

-

-

-

-

-

135 974,80

-

-

-

-

-

-

247,37

-

Cab thuyet minh dinh kern le mOt b0 phan khOng tach reri cite Bao cao tat chit-1h. 8

NGUtY1 LAP BIEU

BACH NGOC BICH

Kt TOAN TRU'O'NG

NGUYEN THI BAO QUYEN

ay 9 thang 02 nam 2015 GIAM DOC

PHAN MINH TRI

CONG TY CP DU LICH THANG Dia chi: SO 04, Duang Pasteur, Phuang >Wang Huan, Thanh ph6 Nha Trang, Tinh Khanh Floa

Mau s6 B 02 - DN

BAO CA* KEI QUA iialkT DONG KiNH OANH Cho nam tai chinh kat thi.ic vac ngay 31 thang 12 nam 2014

Dan vi tinh: VND

CHI TIEU Ma so

Th. minh

Nam nay Nam trw•en

1. Doanh thu ban hang va cung cep dich vu 01 112.018.562.100 108.329.057.545

2. Cac khoan giarn till' doanh thu 02 92.922.173 -

3. Doanh thu thuk ye ban hang va cung cep dich 10 (6.1) 111.925.639.927 108.329.057.545

4. Gia vein hang ban 11 (6.2) 60.709.132.544 55.565.038.877

5. Lai nhuan op ye ban hang va cung cep dich vu 20 51.216.507.383 52.764.018.668

6. Doanh thu hot dc)ng tai chinh 21 (6.3) 3.000.830.824 4.217.970.975

7. Chi phf tai chinh 22 (6.4) 18.796.814.786 19.194.392.027

trong do, chi phi lai vay 23 18.644.808.827 19.071.694.506

8. Chi phi ban hang 24 (6.5) 2.502.066.700 2.546.784.067

9. Chi phi quan 19 doanh nghiep 25 (6.6) 11.632.772.910 10.149.161.785

10. Lai nhuan thuan tiy hopt dOng kinh doanh 30 21.285.683.811 25.091.651.764

i1. Thu nhap khac 31 380.018.751 478.554.635

12. Chi phi khac .‘ 32 195.083.993 288.077.370

13. Lai nhuan khac 40 184.934.758 190.477.265

14. Tong Igi nhuan ke toan tripac thue 50 21.470.618.569 25.282.129.029

15. Chi phi thue TNDN hien hanh 51 (6.7) 5.544.147.078 490.976.900

16. Chi phi thue TNDN hoan lai 52 - 6.042.236.376

17. Lai nhuan sau thue thu nhap doanh nghiep 60 15.926.471.491 18.748.915.753

18. Lai/ (16) ca ban tren co phan 70 (5.17.4) 1.966 2.315

Cac thuy2t minh dinh kdm iG m()t 1)0 pl-On khOng tach rai cefa Bac cao tai chinh. 9

CHI TIEU Ma so

Th. minh

Nam nay Nam tr o , .

I. LU'U CHUYEN TIEN TCY HOAT DONG KINH DOANH 2 ..

1. Lc'i nhuan turevc thu6 01 21.470.618.569 25.282.124i* 2. Di4u chinh cho cac khoan A 4, \ 6,

Khau hao tai san co Binh 02 8.899.425.615 8.610.289.850"

Cac khoan du' ph6ng 03 (3.317.605.760) 667.518.284

Lai, 16 chenh lech t9 gia hai doai chua thu,c hien 04 - -

Lai, 16 tir hoat dOng dau hi' 05 861.944.720 (4.200.469.366)

Chi phi lai vay 06 18.644.808.827 19.071.694.506

3. Loi nhuan to' hog Ong kinh doanh trtrevc nhirng thay d6i v6n Itru Ong

08 46.559.191.971 49.431.162.303

Tang, giam cac khoan phai thu 09 (3.659.550.304) 19.439.088

Tang, Om hang ton kho 10 (125.674.365) (455.503.107)

Tang, giam cac khoan phai tra (kh6n0e lai vay phai tra, thug thu nhap phai nOp)

11 (1.238.982.469) (421.630.083)

Tang Om chi phi tra truck 12 3.683.913.446 4.795.116.163

Tien lai vay cla tra 13 (18.592.148.249) (19.121.805.166)

Tien thue thu nhap doanh nghiep da nOp 14 (4.774.228.203) (344.031.815)

Tien thu khac tir hoat dOng kinh doanh 15 - -

Tien chi khac cho hoat dOng kinh doanh 16 - (8.600.000)

!UM chuy6n tin tnuin tir hoizt Ong kinh cloanh 20 21.852.521.827 33.894.147.383

II. LU'U CHUYEN TIEN TO' HOAT DONG DAU 111

1. Tien chi a mua s6rn, xay di,rng TSCD va cac tai san dai han khac

21 (4.778.147.651) (3.015.636.516)

2. Tien thu tir thanh 19, nhuvng ban TSCD va cac tai san dai han khac

22 - 7.818.182

3. Tien chi cho vay, mua cac cOng cu nc/ cUa cac 23 (28.678.461.492) - Ilan vi khac

4. Tien thu h6i cho vay, ban lai cac cling C1,1 no' cua dun vi khac

24 48 400.000.000 -

5. Tien chi d6u to gop von vao clan vi khac 25 (90.693.221.440) (53.753.800.000)

6. Tien thu hoi (56u tu' g6p von vao dun vi khac 26 1.927.175.771 33.103.800.000

7. Tien thu lai cho vay, co tirc va Icvi nhuan duvc Ghia 27 2.141.154.705 4.198.497.656

Um chuy6n tin thuan tir hoat Ong dAu tu' 30 (71.681.500.107) (19.459.320.678)

Dom vi tlnh: VND

0030155.

CONG TY CP DU LICH THANG LO'I Dia chi: S6 04, DuVng Pasteur, Pht.r6ng )(yang Huan, Thanh oho Nha Trang, Tinh Khanh H6a

rtii;u so o 03 - uiv BAO CAO CHUYEN TIEN Te

(Theo phtrang phap gian trep) Cho nam tai chlnh ket thiic vao ngay 31 thang 12 nam 2014

(Phen tiep theo & trang 11)

Cac thuyet mirth ellnh kern le mOt 1)0 phen kh6ng tach r&i ctia Bac) cao tai chinh. 10

ay 9 thang 02 nem 2015

GIAM DOC KE TOAN TRU'O'NG

GONG TY CP DU LICH THANG LO'I Dia chi: SO 04, Dugng Pasteur, Phugng Xtycing Huan, Thanh pho Nha Trang, Tinh Khanh HOa

MAu s6 B 03 - DN

BAO CAO CHUYEN TIEN 1" (Theo phu'o'ng phap glen tiep)

Cho nem tai chinh ket thOc vao ngay 31 thang 12 nem 2014 Dun vi tinh: VND

CHI TIEU Ma so

Th. minh

Nam nay Nam tr w - c \c,

\ III. LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHINH ,,A v.-20

1. Tien thu tir phat hanh co phieu, nhan von g6p 31 - .1

dm chi, s& hiru Ig 2. Tien chi tra von g6p cho cac chi, s6 hiru, mua

lei co phieu cua doanh nghiep da phat hanh 32 - ',.

3. Tien vay ng6n han, dai han nhan cluvc 33 152.469.930.792 500.000.000

4. Tien chi tra ng g6c vay 34 (104.273.175.290) (16.676.000.000)

5. Tien chi tra ng thue tai chinh 35 - -

6. CO tin, 16inhuan (15 tra cho chi, so, hiru 36 - -

Luvu chuy6n tien thuAn tev hoat thing tai chinh 40 48.196.755.502 (16.176.000.000) Livau chuy6n tien thuin trong kje (20+30+40) 50 (1.632.222.778) (1.741.173.295)

Ti4n v5 twang &rang tien du kk 60 7.934.242.684 9.675.415.979 Anh hip:mg cua thay dOi ty gia h6i doai 4uy clOi 61 -

Ti4n va tuung dwung tien cu6i kjf (50+60+61) 70 6.302.019.906 7.934.242.684

NGLY61 LAP BIEU

Zn lc

BACH NGQC BICH NGUYEN THI BAO QUYEN PHAN MINH TRI

Cac thuyeit minh Binh kern la mot b4 phan khOng tech rad cua Bac cao tai chinh. 11

CONG TV CO PHAN DU UCH THANG Dia chi: SO 04, Dirang Pasteur, Phiyang Xt_rang Huan, Thanh phO Nha Trang, Tinh Khanh Hoa

Mau s6 B 09 - DN THUYET MINH BAO CAO TAI CHINN

Cho nam tai chlnh ket thdc vao ngay 31 thang 12 nam 2014

Cac thuyet tninh nay la be) phOn hop thenh va can dux doc (long thdei vai bao cao lai chinh kern theo 1. DAC DIEM HOAT DONG CUA DOANH NGHIEP 1.1. Hinh thl:vc s&I10,u vOn

Cong ty CO phan Du Lich Thang Lai (dual day goi tat la 'COng ty") la c6ng ty co phan duac thanh lap tren ca sa co phan hOa Khach san Thang Lai (thuOc COng ty Du Lich Khanh HOa) theo Quyet djnh s6 102/QD-UB ngay 12 thang 01 nam 1999 cOa Uy Ban Nhan dan tinh Khanh HOa. C6ng ty difac cep Gray chUng nhan dang k9 kinh doanh Ian deu s6 059272 ngay 02 thang 03 nam 1999 do Sa ke hoach va Day Tu, Tinh Khanh HOa cep va cac Giay chirrig nhan thay dOi sau dO vai In thay doi gen day nhat la vac) ngay 25 thang 10 nam 2011 vai s6 clang kj/ mai la 4200351556.

Try sa chinh dang k9 hoat dOng kinh doanh cCia Cong ty duac dat tai SO 04, OuVng Pasteur, PhLyang >Wang Huan, Thanh phO Nha Trang, Tinh Khanh H6a.

Tong s6 nhan vien cua COng ty tai ngay 31 thang 12 nam 2014 la 266 (31/12/2013: 232).

1.2. Nganh ngh6 kinh doanh va hoat thing chinh Theo Gay chirng nhan clang k9 kinh doanh, nganh ngha kinh doanh chinh cOa Cong ty la:

• Khach san;

• Cac dich vy du lich khao

• Kinh doanh nha hang;

a Dich vu x6ng hai, xoa bop, dich vu Karaoke, dich vu cat t6c;

• Mua ban ruvu. Mua ban thuOc la dieu san xuat trong nutec. Dal ly mua ban, ky gCri hang haa;

• Dich V1,1 dai 19 thu dOi ngopi te; or • Dich vy ket not truy cap Internet;

• Van tai hanh khach bang xe 0 t6;

• Kinh doanh ICr hanh nOi dia va qu6c te, • ).

▪ Cho thue nha phyc vu cac myc dich kinh doanh trung tam thuang mai). Cho thug nha c6 trang bj k9 thuat dac biet (phang hda nhac, hOi truang, ph6ng cir61).

2. NAM TAI CHINN, DO'N VI TIEN TE Si)' DUNG TRONG KE TOAN 2.1. Nam tai chinh

Nam tai chinh cua COng ty tir 01/01 den 31/12; rieng nam tai chinh deu tien duvc bet deu ke tiY ngay duvc cep Giay chu'ng nhan clang kj/ kinh doanh va ket thuc vao ngay 31 thang 12 nam 1999.

2.2. Dom vl ti6n tO sir dung trong k6 toan Dan vi tien te sCr dung trong ghi chep ke toan la Bong Viet Nam (VND).

2.3. Co, so' lap bao cao tai chinh Bac cao tai chinh kern theo dirac trinh bay bang DOng Viet Nam, theo nguyen tec gia g6c va phO hap vai cac Chuan mkrc Ke toan Viet Nam, Che dO Ke toan Viet Nam va cac quy dinh hien hanh khac ye ke toan tai Viet Nam

3. CHUAN My'C VA CHE DO KE TOAN AP DUNG 3.1. Chit di) k6 toan ap dung

COng ty ap dung Chuan mcrc va Che riO ke roan Vi6t Nam. riinh thtic k6 toan ap dyng Cong ty ap dung hinh thin Ice toan la Nhat kj/ Chung.

3.3. Tuyen bb vi vi0c tuan thu Chuan Mi,PC ke toan va Ch6 di) ke toan Vi6t Nam COng ty tuan thu Chuan awc va Che do ke Wan Viet Nam de soan thao va trinh bay cac bao cao tai chinh cho nam tai chinh ket thuc vao ngay 31 thang 12 nam 2014.

12

CONG. TY CO PHAN DU LICH THANG Lg! Dia chi: So 04, Duang Pasteur, Phuo.ng Xvang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

4. CAC CHINH SACH Kt TOAN CHU YEU

4.1 Cac u,67c tinh 1(6 toan

Viec lap bao cao tai chfnh yeu ceu Ban Tong ClamOc phai c6 nhang uac tinh va gia dinh co anh hue:mg den cac s6 lieu ye tai san, no' phai tra va viec trinh bay cac tai san va na tiem tang tai ngay 31 thang 12 nam 2014 cOng nhu cac khoan doanh thu, chi phi cho nam tai chinh ket thCic vao ngay 31 thang 12 nam 2014. Mac (JO cac uac tinh ice toan &roc lap bang tet ca su hieu biet dia Ban Tong Giam d6c, s6 thuc te phat sinh co the khac vai cac trac tinh, gia dinh (tat ra.

4.2 Cac giao dich bing ngoai to

Cac nghiep \Ai phat sinh bang ngoai te duac hach toan theo tY gia hoi doai vao ngay phat sinh nghiep vy. Cac khoan chenh loch tY gia phat sinh trong qua trinh thanh toan duqc ghi nhan trong bao cao ket qua hoat Ong kinh doanh trong ky. SO du' cac khoan MI,JC tien, nce phai thu, ng phai tra c6 gOc ngoai te, ngoai trU so cac khoan tra truac cho nguai ban bang ngopi to, s6 du' chi phf tra truac bang ngoai te va s6 du' doanh thu nhan twat bang ngoai te, duac chuyen doi sang dong tien hpch toan theo ty gia hal doai vac ngay lap bang can dOi Ice toan. Chenh loch tY gia h6i doai phat sinh do danh gia Ipi so du' ngoai te cuoi ky sau khi bu trip tang giam duac hach toan vao ket qua kinh doanh trong ky,

4.3 Ti6n va cac khoan twang du,ceng tien

Tien va cac khoan twang &rang tien Pao gOrn tien met tai quy, tien giri ngan hang, tien dang chuyen, tien gtri tiet kiem, cac khoan ky cuac, ky quy, cac khoan dau ttr ngan han co that han khOng qua 3 thang hoac cacikhoan dau tu' c6 tinh thanh khoan cao. Cac khoan dau tu' co tinh thanh khoan cao la cac khoah c6 kha nang chuyen d6i thanh cac khoan tien xac dinh va it risi ro trong viec chuyen thanh hien.

4.4 Cac khoan phai thu thwang mai va phai thu khac

Nguyen tec ghi nhan

Cac khoan phai thu thuang mai va phai thu khac the hien gia tri c6 the thy'c hien &vac theo du kien.

• Nguyen tac du phong phai thu kh6 dal

Du phong phai thu kho doi &vac lap cho cac khoan no phai thu qua hpn thanh toan hoac cac khoan no' co bang chUng chac chan Ia khOng thu duac. Du phong phai thu kho do' duvc trfch lap phO hap vai hu&ng dan tai Th6ng s6 228/2009/TT-BTC ngay 07 thang 12 nam 2009 cCia BO Tai chinh.

Tang hoac giam s6 du' tai khoan du phong phai thu kh6 d6i duqc hach Wan vao chi phi quan ly doanh nghiep ten bac, cao ket qua hoat dOng kinh doanh.

4.5 Hang ton kho

• Nguyen tec danh gia hang tan kho

Hang ton kho duac hach toan theo gia g6c. Truang hap gia tri thuan co the thcrc hien (Iliac thap han gia gOc thl hach Wan theo gia tri thuan c6 the thy'c hien dirqc.

Gia gOc hang ton kho bao g6m: Chi phi mua, chi phf the bien va cac chi phi lien quan try'c tiep khac phat sinh de co ducyc hang ton kho a dia diem va trang thai hien tai.

Chi phi mua cua hang tan kho bao gam gia mua, cac loci thue kh6ng duac hoan lai, chi phf van chuyen, lo6c xep, bac quan trong qua trinh mua hang va cac chi phi khac co lien quan truc tiep den viec mua hang ton kho. Cac khoan chiet khau thuang mai va giam gia hang mua do hang mua khOng dung quy cach, pham chat duvc trir (-) khai chi phi mua. • Phuang phap xac dinh gia tri hang tOn kho cuoi nam tai chinh

Gia tri hang ton kho duac xac dinh theo phuang phap binh quan gia quyen.

• Phuang phap hpch Wan hang ton kho

Hang ton kho dipac hach toan theo phuang chap ke khai thutena xuyen.

•

Lap du phOng giam gia hang ton kho

Cu6i nam tai chfnh, khi gia tri thuan CO the thu'c hien _Ivor cCia hang tOn kho nhO hryn gia gOc thi phai lap du phong giam gia hang ton kho.

SO du phong giam gia hang tOn kho cluqc lap la s6 chenh lech giCra gia gOc cua hang ton kho Ian han gia tri thuan co the thuc hien chive cila hang tOn kho. SO tang hoac Om du phong giam gia hang tOn kho (ludic hach than vac gia von hang ban tr'en bac cao ket qua hoat cidng kinh doanh

13

Cll. NC TY PH AN ru LICH TH A cur- LO'l Dia chi: SO 04, Duang Pasteur, Phlyang Xuang Huan, Thanh phO Nha Trang, Tinh Khanh H6a

Dy, phong giarn gia hang ton kho duvc thkrc hien tren ca sey *rig mat hang ton kho. Doi vai dich vu cung cap da dang, viec lap dy, phOng giam gia hang ton kho duvc tinh theo trong loai dich vu c6 mirc gia rieng biet.

Nguyen lieu, vat lieu va cong cy dung cy dkr trig de sir dung cho muc dich san xuat ra san ahem kh6ng duvc lap dkr phong neu san pharn do thong g6p phan cau tao nen se duvc ban bang hoac cao han gia thanh san xuat cOa san pharn.

4.6 Chi phi tra trverc

Chi phf cha phan 138 bao gam cong CV dung cy, chi phi sira china va cac chi phi khac ducic trinh bay O. khoan muc chi phi tra tru'ac ngen han va chi phi tra tru'ac dai han tren bang can doi ke toan. Cac khoan nay du,qc phan b6 trong thai gian tra tru'ac cua chi phi hoac trong khoan thai gian ma lai ich kinh to duvc dy' kien tao ra.

4.7 Tai san c6 dinh him hinh

• Nguyen tac ghi nhan nguyen gia tai san co dinh hiru hinh

Tai san c6 dinh hu,u hlnh duvc xac dinh gia tri ban ciau theo nguyen gia. Nguyen gia tai san co dinh hiru hinh bao gam gia mua va toan 66 cac chi phi lien quan khac lien quan truc tiep den viec du'a tai san vao trang thai san sang sir dung.

• Phuang phap khau hao

Nguyen gia tai san co dinh hCru hinh duvc khau hao theo phiyang phap duang theng trong suat thai gian hiru dung du, tinh cua tai san.

Thai gian khau hao tyac tinh cho mat so nhOm tai san nhu' sau:

Nam 2014

+ Nha cira, vat kien trOc 06 — 39 nam

May m6c thiet bi 03 — 30 nam

-

Phtyang ben van tai truyen den 05 — 08 nam

Thiet bi, dung cy quan ly 05 — 06 nam

4.8 Tai san c6 dinh vo hinh Tai san co dinh v6 hlnh duvc xac dinh gia tri ban dau theo nguyen gia. Nguyen gia la toan 66 cac chi phf ma doanh nghiep 66 ra de co duct tai san co djnh v6 hinh tinh den thai diem dua tai san da vao trang thai sir dung theo du' tinh, cu the nhu, sau:

Phhn mem may vi tinh

Phan mem may vi tinh khOng phai la ciu phan khOng the thieu cua phan cirng thi dugc ghi nhan nhu' tai san co djnh v6 hlnh va duct khau hao theo thai gian sir dung hiru ich la tin 03 —05 nam

4.9 Thue

Mat khoan thue dtyac xem la thue tai chinh khi phan Ian cac quyen lgi va rui ro ye quyen so' hiru tai san duvc chuyen sang cho ngtrai di thue. Tat ca cac khoan thue khac dugc phan loai la thue hoat d6ng.

Cac khoan tien thue theo hap dOng thue hoat clang du= hach toan vao ket qua hoat Ong kinh doanh trong ky theo phuang phap &rang theng phu hap vai thai han ciJa hap thing thue. Cac khoan lai ich da thu hoac phai thu lien quan tai hap clang thue hopt Ong cong duvc phan 66 theo &rang theng phii hap vai thai han cua hap dOng thue.

4.10 Chi phi xay dung do, dang

Cac tai san dang trong qua trinh xay du,ng phyc vy muc dich san xuat, cho thue, guar) trj hoac cho bet kY muc dich nao khac duvc ghi nhan theo gia gOc. Chi phi nay bao gam chi phi dich vu va chi phi lai vay co lien quan duvc hach toan phO hap vai chinh sach ice toan cua COng ty. Viec tinh khau hao ciJa cac tai san nay du,ac ap dung giong nhu' vc;fi cac tai san khac, bet dey tin khi tai san g vao trang thai san sang sir dung.

Nguyen tic von hoa cac khoan chi phi di vay va cac khoin chi phi khac Tat ca cac chi phi IN vay khac duvc ghi nhan vac) bac) cao ket qua hoat d6ng kinh doanh khi phat sinh.

14

CONG TY Co PHAN LILT LICH THANC Lal Dia chi: SO 04, Otrang Pasteur, Phut/rig Mang Huhn, Thanh oho Nha Trang, Tinh Khanh H6a

4.12 Nguyen tac ghi nhan cac khoan dau tu, tai chinh

• Cac khan dhu tu, vac cong ty con ve cong ty lien ket dircec ghi nhan theo gia gob.

• Cac khan dhu iu ngan han, dai han khac di/9'c ghi nh5n theo gia gOc.

• Phu'ang phap lap du' phong tOn that dau tu, tai chinh.

D6i vai cac khoan dau ttr chCmg khoan

Du, phong giam gia dhu tu, chirng khan &vac trich lap phO hap vai htrang d5n tai Th6ng sO 228/2009/TT-BTC ngay 7 thang 12 nam 2009 (Thong tu, 228) va ThOng Lir sO 89/2013/TT-Bit: ngay 28 thang 06 (lam 2013 sCra d6i, b6 sung ThOng to 228 cua BO Tai chinh. Theo dO, Cling ty duvc phep trich lap dkr phong cho cac khan chUng khoan dhu tu, tv, do trao doi co gia tri ghi sO cao han gia thi truang tai ngay ket thOc ky ke tan.

D6i tide/ cac khoan cf6u tu, tai chinh dai han

Du, phong tOn that dau tu, tai chinh dai han &vac trich lap phi' hap vai huVng d5n tai ThOng tu, so 228/2009/TT-BTC ngay 7 thang 12 nam 2009 (Th6ng tu, 228) va ThOng to sO 89/2013/TT-BTC ngay 28 thang 06 nam 2013 sCra d6i, b6 sung Thong to 228 cua BO Tai chinh. Theo d6, Cong ty phai trich 1hp dy, phOng ton that dau tu, tai chinh dai han neu to chin kinh to ma C6ng ty dang dhu ttr bi 16 (tru, truang hap 16 theo ke hoach theo phirang On kinh doanh trirerc khi dhu tu,) v&i min trich tOi da cho m6i khoan dau tu, bang s6 von da dhu ttr.

4.13 Chi phi phai tra phong phai tra

Chi phi phai tra (Ivor ghi nhhn can ca vao cac thong tin c6 duvc vac thai diem cuOi nam va cac trac tinh du,a vac thong ke kinh nghiem.

4.14 Du, phong try cap thoi vi •

Theo Luht Bac hiem X5 h6i, ke tir ngay 01 thang 01 nam 2009, COng ty ve cac nhan vien phai dOng vac) quy bao hiem thht nghihp do Bao hiem Xa h0i Viet Nam quan 1Y. MO,c dong bai moi ben duvc tinh bang 1% cua mire thhp han giCra Itrang ca ban cua nhan vien hohc 20 In mCyc luang tai thieu chung duvc ChInh phu quy dinh trong tirn9 thai ky. Vai viec Op dung the dO bac hiem that nghihp, Cling ty kh6ng phai lap du, phong tra cap th6i viec cho thai gian lam viec cua nhan vien sau ngay 01 thang 01 nam 2009. Tuy nhien, try cap th6i viec phai Va cho cac nhan vien du dieu kihn hihn c6 tai thai diem ngay 31 thang 12 nam 2014 se duvc xac dinh tren sO nam lam viec cua nhan vien duvc tinh den 31 thang 12 nam 2008 va mCyc Itrang binh quan cua 'n9 irong vong sau thang tarac thai diem thOi viec.

4.15 Ngu6 n vOn chu ser hive

• VOn dau tu, cua chu so, hiru dtrac ghi nhhn theo so vOn thcrc gop cua chi) s& hO,u.

• Ghi nhhn va trinh bay co phieu ngan quy

CO phieu ng5n quy dtrac ghi nhhn theo gia mua va duvc trinh bey nhu, mOt khan giam vOn chC) s& him tren bang can dOi ke tan.

• Ghi nhhn co tti,c

CO tiro duvc ghi nhhn la m6t khan phai tra vao ngay cong b6 co

• Nguyen thc trich Ihp cac quy du, trir tir lai nhuhn sau thue:

Lai nhuhn thuhn sau thue thu nhhp doanh nghiep co the &lac chia cho cat co Tong sau khi duvc Dai h6i dong co dong thong qua ve sau khi da trich lap cac quy dy, ph6ng theo Dieu le Cong ty va cac quy dinh cua chap luht Viet Nam.

4.16 Nguyen tac ghi nhan doanh thu

•

Doanh thu ban hang duvc xac dinh theo gia tri hap ly cCia cac khan da thu hohc se thu duvc. Trong hhu het cac truang hap doanh thu duac ghi nhan khi chuyen giao cho ngtrai mua phhn Ian rui ro va Icyi fch kinh to gan lien vai quyen s& bin hang h6a.

• Doanh thu ye cung cap dich NA) dirac ghi nhhn khi ket qua cua giao dich d6 dtrac xac dinh met cach clang tin c4. Tnyong hop giao dich ye cung cap dich vii lien quan den nhieu ky thi doanh thu ducic gni nhhin trong ky theo kat qua Oen cong viec horn thenh vac, ngey 1hp bang can d6i ke tan cua kji do.

•

Lai flan 91:11 disac ghi nhhn tran cc' so' don tich, duvc xac dinh tran so du, cac tai khan tan giyi va tai suat Op dung.

• Lai tir cac khoan dhu tu, ducyc ghi nhan khi Cong ty co quyen nhan khan lai.

• Doanh thu tir ban cac khan dhu tu, ngan han ve dai hpn duvc ghi nhan vao bac cao kat qua hot dOng kinh doanh khi phhn Ian rui ro va Ti9 Ich On lien v&i quyen s& ht-ru &vac chuyen giao cho ngtrai mua. Phhri Ian rui ro ve lai ich gan lien vai quyen se/ hin chi &vac chuyen giao

15

CONG TY CO Pt -AN DU UCH TF:ANC- LCYI Dia chi: SO 04, Du'6ng Pasteur, PhuVng Xtrung Huan, Thanh ph6 Nha Trang, Tinh Khanh HOG

cho ngubi mua khi hoan thanh giao dich. (d6i chung khoan niem yet) hoac khi hoan thanh hop long chuyen nhuvng tai san (dOi vOj cht:mg khoan chu'a niem yet).

4.17 L:9-.! tren c6 phieu

Lai co ban tren co phieu duvc tinh bang cach chia loi nhuan sau thus cua C6ng ty triy6c khi trich guy khan thu'o'ng, phOcloi cho tong sO binh quan sO co phieu ph6 thOng lu'u hanh trong ky, khong bao gOm so co phieu &roc Cong ty mua lai va gia lam CO phieu ngan quy.

.18 Thue

• Thud thu nhap doanh nghiep

Nguyen tec va phuang phap ghi nhen chi phi thud thu nhep doanh nghiep (TNDN) hien hanh Chi phi thud TNDN hien hanh duvc xac dinh tren co' so' thu nhap tinh thud va thug suet thud TNDN trong nem hien hanh la 22%.

Nguyen t6c va phuang phap ghi nhen chi phi thud TNDN hoan lei Chi phi thud TNDN hoar' lai &roc xac dinh tren co s6 so chenh loch tam thai &roc kheu trir, so chenh loch tam th61 chiu thud va thud suet thud TNDN dy, tinh se bp dung cho nem tai san &roc thu h6i hay no, phai tra duvc thanh toan, diya tren cac mirc thug suet (va cac luat thud) co hieu Ityc tai ngay ket thoc nem tai chinh.

• Thud gia tri gia tang sc -I hue gia trj gia tang cua cac hang h6a va djch vu do C6ng ty cung cep duvc tinh then cac mire ji

thud nhu' sau: 1 Lai cho vay 0% :.A!

Ban hang va cung djch vu 10%

• Cac loci thus khac: Ap dung then cac luat thud hien hanh tai Viet Nam.

Cac bac cao thud cua C6ng ty se chiu sy' kiem tra cCia quan thud. Do viec ap dyng luat va cac quy dinh ye thud dOi vai nhieu loaf giao djch khac nhau CO the (Ivor giai thich then nhieu cach khac nhau, den den sO thud duvc trinh bay tren bac cao tai chinh c6 the bj thay dOi then quyet djnh cuOi cung cua co quan thud.

4.19 Cong cy tai chinh

• Ghi nhen ban dau

Tai san fel chinh

Tai ngay ghi nhen ban dau, tai san tai chinh &roc ghi nhen theo gia gOc cling cac chi phi giao djch co lien quan tru'c tiep den viec mua sem tai san tai chinh do.

Tai san tai chinh cua Cong ty bao gom tien met, tien girl ngen hen, cac khoan phai thu khach hang va cac khoan phai thu khac, cac khoan cho vay, cong cu tai chinh da duvc niem yet va chu'a niem yet.

COng no tai chinh

Tai ngay ghi nhen ban Tau, cung no tai chinh &roc ghi nhen then gia gOc trii di cac chi phi giao djch c6 lien quan trtyc tiep den viec chat hanh cong no tai chinh d6.

COng no tai chinh cua COng ty bao gom cac khoan phai tra ngutei ban va phai tra khac, cac khoan no, cac khoan vay va cong cu tai chinh phai sinh.

• Danh gia lai sau Ian ghi nhen ban dau

Hien tai, chisa c6 quy djnh ye danh gia lai cong cy tai chinh sau ghi nhen ban dau. 4.20 Cac ben lien quan

Cac ben duct coi la lien quan neu met ben c6 kha nang kiem scat hoac CO anh Wang clang ke dOi vOi ben kia trong viec ra quyet dinh tai chit-1h va hoat Ong.

5. THONG TIN BO SUNG CHO CAC KHOAN MIX TRiNH BAY TREN BANG CAN DOI KE TOAN 5.1. Tien va cac khoan twang du'o'na Lien

Tien mat

Tien gt7vi ngan hang

Tien dang chuyen

TOng c6ng

Cu6i nem

224.243.475

6.008.852.724

68.923.707

VND

tau nem

128.546.093

7.618.502.330

187.194.261

6.302.019.906 7.934.242.684

16

CONG TY CO PHAN DU LICH THANG L9' Dia chi: SO 04, Dubmg Pasteur, Pht.romg Xtrang Huan, Thanh phO Nha Trang, Tinh Khanh Hoa

5.2. Cac khoan dau tu' tai chinh ngAn han

Cac khoan deu tu' tai chinh nyan In khac tai ngay 31 thang 12 nam 2014 la khoan cho COng ty CO phan Dau tu' Thanh Thanh Cong vay v61 lei suet t0' 8,5% - 10%/narn, th61 han vay IA 3 thang. Xem them mix 7.

5.3. Cac khoan phai thu ngAn han

Cu6i Warn

VND

DAu nam

Phai thu khach hang 5.971.340.168 2.176.869.739

Tra tuft cho ngtroi ban 182.692.880 489.905 710

Cac khoan phai thu khac 21.641.834.715 1.569.750.985

C6ng cac khoan phai thu ngAn han 27.795.867.763 4.236.526.434

Du' ph6ng khoan phai thu no'n han 1.016 doi (563.406.284) (563.406.284)

Gia tri thu An cOa cac khoan phai thu 27.232.461.479 3.673.120.150

Phai thu khach hang la cac khoan phai thu thuang mai phat sinh trong dieu kien kinh doanh binh thu'Ong cua Cong ty.

Cac khoan phai thu khac &roc chi tiet nhu, sau:

Cu6i nam

\IND

DAu nam

Phai thu Jai vay tir cac ben c6 lien quan — xem them muc 7.

16.861.111 204.708.335

Phai thu lai vay 651.412.028

Phai thu tien cho C6ng down vay 1.228.100.000 1.228.100.000

Phai thu tien ban co phieu Cong ty TNHH Toan 19.450.000.000 Thinh Phat Binh Thuan

Phai thu khac 295.461.576 136.942.650

C6ng 21.641.834.715 1.569.750.985

5.4. Hang ton kho

VND

Cu6i nam DAu nam

Nguyen lieu, vet lieu 1.041.861.943 863.305.679

Cong cu, dung cu 668.151.365 721.033.264

COng gia g6c hang ton kho 1.710.013.308 1.584.338.943

Dtr phong giam gia hang ton kho

Gia tri thuin cO the thu'c hien 1.710.013.308 1.584.338.943

5.5. Chi phi tra tru,osc ngan han

VND

Cuoi narn vau nam

Chi phi cong cu, dyng cu xu6t any 329.555.479 533.052.124

Chi phi khac 463.279.931 282.552.327

T6ng cong 792.835.410 815.604.451

17

612.

706.

975

469.

725.

688

317.

933.

437

426.

792.

229

1.90

9.13

9.17

5

2.33

7.47

6.53

0 22

. 671

. 789

. 167

20. 6

43. 8

01. 3

06

145.

356.

861.

414

140.

693.

211.

150

TO

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0

196.

195.

124.

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1.48

3.50

8.85

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7. 6

78. 6

33

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5.32

4.41

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33. 6

44. 8

23. 0

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24. 7

89. 4

98. 6

12

777.

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319

777.

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165.

226.

344

142.

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287

308.

207.

631

635.

856.

357

635.

856.

357

209.

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108.

858.

792

317.

922.

920

3.42

5.96

9.2 7

3

3.42

5.96

9.27

3

1.08

8.49

2.74

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428.

337.

355

1.51

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31. 6

85. 7

93. 4

96

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159.

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116.

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159.

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GONG TY C6 PHAN DU LICH TilANG LQ1 Dia chi: SO 04, OuYng Pasteur, Pht.POng Xuyang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

5.7. Chi phi xay dung ca ban d& dang LA chi phi xay dkrng co ban do' dang khu Spa — Massage.

5.8. Cac khoan diu tu' tai chinh dai han

Dau vao cong ty lien dearth, lien ket — xem them muc 7.

Cu6i nam

45.540.778.240

VND

Dau nam

Dau dal han khac 37.727.061.492 27.893.840.000

COng gia g6c cac khoan dAu tu' dai han 83.267.839.732 27.893.840.000

Der phong giarn gia Tau tu, tai chinh dai han (222.778.240) (3.540.384.000)

Gia tri thuin cua diu tu' tai chinh dai han 83.045.061.492 24.353.456.000

Dau tu' vao co phieu cong ty lien kat la khoan dau tu' vao Cong ty CP Du Lich Thanh Thanh Cong (tru'ac day la C69 ty CP Du Lich Golf Viet Nam) v61 gia tri la 45.540.778.240 VND tuyng duang 3.237.000 co phan chiem tjt le la 24,90%. S6 luyng 3.237.000 CO phan cila khoan dhu ■ 1 tu' nay da disc the chap cho cac khoan vay ng6n hpn va dai han — Xem them muc 5.10, 5.16.

1: Dau b.f. dai han khac di.rac chi tiet nhu' sau:

CuOi 'lam Diu nam PI

SO luvng Gia tri SO luyng Gia tri (CP) (VND) (CP) (VND) N1' ,>.

Ly do thay doi val cac khoan dau tu' vao loci trai phieu, co phieu: Trong nam COng ty d3 thanh khoan dau tu' vao COI-1g ty CP Nt.r6c khoang Khanh H6a Vikoda v61 gia tri thanh ly 16

1.427.175.771 VND va dhu vao Cong ty Du Lich Thanh Binh 990.000 co phan v61 gia tri la 28.848.600.000 VND. SO luyng 990.000 c6 phan cCia khoan dhu tu' nay da duvc the chap cho cac khoan vay ng6n han va dai han — Xem them muc 5.10, 5.16. Cho vay dai han tai ngay 31 thang 12 nam 2014 la khoan cho C6ng ty TNHH Toan Thinh Phat Binh Thuan vbi lai suAt 11,5%/ nam, tho,i han 13 thang.

E)6u tu, co phieu 990 000 28.848.600.000 260.280 4.893.840.000

Cho vay dai hpn 8.878.461.492 23.000.000.000

C6ng 37.727.061.492 - 27.893.840.000

5.9. Chi phi tra tru,dec dai han

COng cu dung cu

Chi phi sCra cht),a

Hang MIX d6 go trong phong

Chi phi khac

T6ng Ong

5.10. Vay va nco, ngan han

VND

Diu nam

4.887.643.381

25 265.941

5.474.567.839

747.854 922

7.474.187.678 11.135.332.083

CuOi nam

2.840.989.681

11.483.640

4.105.925.887

515.788.470

Vay ngan hang

Vay dal han den ban tra

TOng cong

Cueolnarn

6.372.755.502

20.576 000.000

VND

Diu nam

16.176.000.000

26.948.755.502

16.176.000.000

CONC TY CO Pill‘d\I DU LICH TH ANC Lcy: Dia chi: SO 04, Dutng Pasteur, Phutng Xuang Huan, Thanh phO Nha Trang, Tinh Khanh HOa

Vay ngan hang la cac khoan vay ngan hang TMCP Cling Thirang Viet Nam (Vietinbank) Chi nhanh Khanh Hba co tong han min tin dung la 6 ty VND, thOei gian 12 thang vai lei suet the not theo thi trutng. Muc dfch cho vay la a 1)6 sung von dung va dau hr du, an xay citing he thong Spa - Massage tai khach san Michelia, khoan vay nay dt.y6c bao dam bang town bO tai san gen lien vo'i dat la tba nha khach san Michelia, tieu chuan 04 sao cOng he thong may moc thiet bi gen lien vOei khach san toa lac tai SO 04, Dutng Pasteur, Phutng Xuang Huan, TP. Nha Trang — xem them aux 5.6; co phieu C6ng ty CP Du lich Thanh Binh (s6 Ivong 990.000) va CO phieu GOng ty GP Du Lich l'hanh -I hanh COng (s6 lutng 3.237.000) thu6c so' hCpu cua COng ty CP Du Lich Thang Lgi — xem them muc 5.8.

NQ' dai han den han tra - Xem them muc 5.16.

5.11. Phai tra ngu,dei ban va ngt.poi mua tra Wen tru,ac

VND

Cu6i nem

Diu nem

Phai tra nguti ban 4.400.349.063 3.888.986.055

Nguti mua tra tien trutc 1.217.977.041 2.257.974.814

TOng Ong 5.618.326.104 6.146.960.869

Phai tra nguti ban IA cac khoan phai Va thutng mai phat sinh trong dieu kien kinh doanh binh ,..) thutng cua C6ng ty.

5.12. Thus va cac khoan phai ns)p Nh5 nu,O,c

VND /

Cu6inam Diu nem

Thue gia tri gia tang 755.194.907 617.412.461

Thue tieu thy dac biet 13.707.255

Thue thu nhap doanh nghiep 916 863.961 146.945.086

Thue thu nhap ;4 nhan 342.393.632 42.877.181

T6ng cong 2.028.159.755 807.234.728

5.13. Phai tra ngu,sfyi lao d6ng LA khoan phi phyc vu va luang nang suet nem 2014 con phai tra cho nguti lao dOng

5.14. Chi phi phai tra

Cu6i nem

VND

Diu nem

Trich trutc chi phi lai vay 883.128.843 830.468.265

Chi phi phai tra khac 126.109.600 141.602.387

TOng Ong 1.009.238.443 972.070.652

Cac khoan phai tra, phai nOp ngin han khac

VND

Cu& nem Diu nem

Kinh phi cOng (loan 119.449.775 87.602.575

i'411Anki qui, ki cuvc fig6i) haul 1.394.714.526 1.414.500.000

Phai tra tien dich vu moi gifyi chU'ng khoan 3.314.688.000

Cac khoan phai tra, phai nop khac 181.678.755 1.154 751.664

Tong Ong 5.010.531.056 2.656.854.239

20

5.15.

LONG TY CO PHAN DU LICH THANG LC.7i 1 Dia chi: S6 04, Duteng Pasteur, Phuteng Xuang Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

5.16. Vay va ng dal han

La cac khogn vay dal hpn ngan hang TMCP COng thuang Viet Nam (Vietinbank) -- Chi nhanh Khanh Hoa. Khoan vay c6 thf:Y.1 flan 120 thong, lai suet the not theo thi triyng, mvc Bich vay la cho vay tai tai tra khoan vay xay Ong khach san Michelia tai Ngan hang TMCP Sai Gan Thiyang Tin — Chi nhanh Khanh H6a va thanh toan tien d'au tu, mua co Olen cita Cong ty CP Du lich Thanh Thanh Cong va Cong ty CP Du Lich Thanh Binh. SO du' n6 goc den ngay 31 thang 12 nem 2014 la 183.369.609.967 VND, trong c16 ng dai han den han tra la 20.576.000.000 VND — xern them mac 5.10. Khoan vay nay dugo bao dam bgng tcan b0 tai san gen lien voi ci6t la tda nha khach san Michelia, tieu chuan 04 sao cOng he thong may m6c thiet bi ggn lien vai khach san toa lac tai SO 04, Duteng Pasteur, Phiyang Xuang Huan, TP. Nha Trang — Xem them myc 5.6; co phieu C6ng ty CP Du lich Thanh Binh (s6 liyang 990.000) va co phieu CM-1g ty CP Du Lich Thanh Thanh Cong (s6 luang 3.237.000) thu6c so' hO,u cua Cong ty CP Du Lich Thgng Lgi — Xem them mac 5.8.

(PhAn tiep theo & trang 22)

21

18.7

48.9

15.7

53

15.9

26.4

71.4

91

15.1

97.3

11.4

94

(260

.859

.859

)

(729

. 159

.997

)

47.0

48.9

33

47.0

48.9

33

81.0

00.0

00.0

00

81.0

00.0

00.0

00

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62.3

94. 8

29.0

68

(19.

217.

215.

891)

CO -C CI) Cr) C C

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a

552.

090.

8 24

81.0

00.0

00.0

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S6

du'

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nk

S6

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am

SO

du,

din

nam

nay

Lcri

nhua

n tr

ong

nam

Lqi n

huan

tron

g na

m trir

dfc

Tang

von

tron

g na

m

Tang

von

tron

g na

m tuft

N O

O Of N %-•

552.

090.

824

12.9

05.2

02

552.

090.

824

N

(260

.859

.859

)

15.9

26.4

71.4

91

18.7

48.9

15.7

53

80.8

82.8

84.9

62

96.8

09.3

56.4

53

CONG TY CO PHAN DU IL!CH THANG L91 Dia chi: SO 04, DLPOng Pasteur, PhuVng Xuang Huan, Thanh pho Nha Trang, Tinh Khanh Hoa

5.17.2. Chi ti6t von dAu tu' chi) so' hCpu

euOi nam Diu nam

So tin

VND

TY is S6 tin

VND

TY is

C6ng ty CP Du Lich Thanh Cong Lam 28.137.500.000 34,74 41.907.500.000 51,74 DOng

COng ty CP Dau Tu' Thanh Thanh C6ng 33.665.000.000 41,56

Cong ty CP Kho Van Thien San 23.695.000.000 29,25

Cong ty TNHH TM Dau Tu' Thuan Thien 7.000.000.000 8,64 7.000.000.000 8,64

Ba Dang Huynh Cfc My 3.800.000.000 4,69

Ong T6 Van An 3.200.000.000 3,95 3.200.000.000 3,95

VOn gop cua cac doi twang khac 5.197.500.000 6,42 5.197.500.000 6,42

T6ng 0)ng 81.000.000.000 100,00 81.000.000.000 100,00

5.17.3. CO phAu

Nam nay

• S6 luvng CO phan ph6 th6ng clang ky phat hanh 8.100.000

• SO luvng CO phan ph6 th6ng da ban ra 8.100.000

• SO luceng co phan ph6 thOng duvc mua lai

• SO hp:mg CO phan ph6 thong clang hanh 8.100.000

• Menh gia co phhn dang It.pu hanh: 10.000 VND/ co phhn. 5.17.4. Lai ca ban tren co phan

Nam tru,c'yc

8.100.000

8.100.000

8.100.000

Lai sau thue cua co dOng cua COng ty

SO co phan Itxu hanh binh guan trong nam

Lai co' ban tren c6 phan (EPS)

5.17.5. Phan phiii Igi nhuan

Lai nhuan chu'a phan ph& dhu nam

Lai nhuan sau thue trong nam

Giam khac

Lgi nhuan chu'a phan ph6i cu6i nam

Nam nay

15.926.471.491

8.100.000

VND

Nam tripe:0c

18.748.915.753

8.100.000

1.966

2.315

VND

Nam tru,ac

(19.217.215.891)

18.748.915.753

(260.859.859)

Nam nay

(729.159.997)

15.926.471.491

15.197.311.494

(729.159.997)

Nam nay

18.644.808.827

2.947.490

(3.317.605.760)

3.466.664 229

VND

Nam truieic

19.071.694.506

10.621.980

104.112.000

7.963.541

18.796.814.786 19.194.392.027

Nam nay

1.446.000.413

57.925.160

998.141.127

VND

Nam trwerc

1.367.032.643

23.147.085

2.743.055

1.153.861.284

2.502.066.700 2.546.784.067

VV r\7 TY CO THAN DU LICE THANG Lg; Dia chi: S6 04, Du'Ong Pasteur, Pht.dyng Xu'ong Huan, Thanh ph6 Nha Trang, Tinh Khanh Hoa

6. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TREN BAO CAO Kt'!" QUA KINH DOANH

6.1. Doanh thy ban hang va cung cap Bich ':

Doanh thu dich vu phong

Doanh thu nha hang

Doanh thu cho thud mat bang

Doanh thu khac

Doanh thu Spa

Thue tieu thy dac biet

Nam nay

71.044.095.013

36.265.044.344

1.273.991.190

3.033.859.050

401.572.503

(92.922.173)

VND

Nam trutec

/1.136.898.269

33.333.823.393

1.150.367.951

2.707.967.932

Doanh thu thuAn 111.925.639.927 108.329.057.545

6.2. Gia v6n hang ban

Gia von hang ban trong ham la gia von ci.Ja hang h6a va dich vy da cung cap.

6.3. Doanh thu host ciOng tai chinh

Lai tier) girl, tien cho vay

C6 tirc, Iqi nhuan ducyc chin

Lai chenh lech tY gia

TOng cong

6.4. Chi phi tai chinh

VND

Nam trvotc

3.599.853.656

598.644.000

19.473.319

3.000.830.824 4.217.970.975

N5m nay

2.604.719.509

338.364.000

57.747.315

Chi phi lai vay

L6 chenh tech ty gia cla thy'c hien

Dy phOng/(hoan nhap) giam gia cac khoan dhu tax

L6 do ban, thanh ly cac khaki dau

Chi phi tai chinh khac

TOng cong

6.5. Chi phi ban hang

Chi phi nhan vien

Chi phi do dung van phong

uni pm khau hao tai san co dinh

Chi phi bang tier, khac

TOng cong

24

Nam nay

6.828.067.818

424.794.664

355.279.804

288.576.181

3.736.054.443

VND

Nam tru,ac

6.209.896.921

446.592.286

221.254.190

297.048.105

563.406.284

2.410.963.999

11.632.772.910 10.149.161.785

C6,NC3 TY CO PHAN DU L!CH THANG L91 Dia chi: SO 04, Dixong Pasteur, Phu'Ong Xuang Huan, Thanh phO Nha Trang, Tinh Khanh Floa

6.6. Chi phi quail i9 doanh nghiap

Chi phi nhan vien

Chi phi d6 dung van phOng

Chi phi khau hao tai san có dinh

Chi phi dich vu mua ngoai

Chi phi du' phong no phai thu kho doi

Chi phi bang tien khac

T6ng cong

6.7. Chi phi thud thu nhap doanh nghiap hian hanh

VND

Nam nay Nam triv&c

Loi nhuan Ice toan tri.r&c thud trong nam 21.470.618.569 25.282.129.029

COng cac khogn ciieu chinh yang 4.598.038.564 1.449.368.073

TrCY cac khoan dieu chinh gram (2.439.908.907) (1.983.196.440)

Thu nhap tinh thud tO hoot dOng kinh doanh 23.628.748.226 24.748.300.662

Chuyen 16 tilt, khac nam khac chuyen sang (22.784.393.064)

Thu nhap tinh thud sau chuyen 16 23.628.748.226 1.963.907.598

Thud su'et thud TNDN hien hanh 22% 25%

Chi phi thud TNDN tiy hoot Ong kinh doanh 5.198.324.610 490.976.900

Dieu chinh chi phi thud TNDN cifa cac nam tuft 345.822.468

Chi phi thud TNDN phai nop trong nam 5.544.147.078 490.976.900

Cac khoan dieu chinh tang, giam thu nhap chiu thud chu yeu la cac khoan muc theo quy dinh ct:fa Luat thud TNDN khong duvc xem la chi phi &roc trir va thu nhap khi tfnh thud nhu': chi phi trich trubc, chi phi khOng lien quan den hoat dOng san xuet kinh doanh ve có tirc Igi nhuan du'g'c chia.

6.8. Chi phi san xuAt kinh doanh theo y6t, to

Nam nay

VND

Nam tru,dec

Chi phi nguyen lieu, vat lieu 17.570.620.156 12.511.140.783

Chi phi nhan cling 24.641.513.343 21.469.047.429

Chi phi cOng Cu dung cc: 9.515.326.051 6.335.882.832

Chi phi khau hao tai san có dinh 8.899.425.615 8.610.289.850

Chi phi dich vu mua ngoai 7.299.942.605 7.696.197.190

Chi phf phong no phai thu kho doi 563.406.284

Chi phi bang tien khac 6.217.144.384 11.075.020.361

T6ng cOng ;4.343.372..154 63.260.984.729

25

CONG TY CO PHAN DU LICH THANG Log Dia chi: S6 04, Dutmg Pasteur, Phvong Xiro'ng Huan, Thanh phi Nha Trang, Tinh Khanh HOa

7. THONG TIN VE CAC BEN Co LIEN QUAN • Trong nam, COng ty era c6 giao dich tong yeu vai cac ben lien quan sau:

Danh sach cac ben lien quan M61 swan he

1. COng ty CP Dau Tv Thanh Thanh COng C6 dOng Ian

2. COng ty CP Du Lich Thanh COng Lam Ding C6 dOng Ian

3. COng ty CP Du lich Thanh Thanh COng Cong ty lien kat

• Tai ngay lap bang can d61 ke Wan, se) dtr phai thu (phai tra) veyi cac ben lien quan nhu' sau:

VND

Cu6i nam Diu nam

Phdi thu khach hang

COng ty CP Dau Thanh Thanh COng

COng ty CP Du Lich Thanh COng Lam 06ng

COng

18.086.500 26.874.100

31.008.355 31.008.355

49.094.855 57.882.455

Tra trutec cho ngvol ban

Cong ty CP Du Lich Thanh COng Lam DEng

Phil thu khac — Xem them myc 5.3

Cong ty CP Dau Tv Thanh Thanh COng

VND

Cu6i nam Diu nam

10.670.000 10.670.000

VND

Cu6I nam Diu nam

16.861.111 204.708.335

VND

Cu6i nam Diu nam

Phdi tra ngu'O'i ban

COng ty CP Dau Thanh Thanh COng (362.902.960)

Cu6i nam

Cho vay ngan han - Xem them myc 5.2

Cong ty CP Dau Tv Thanh Thanh COng 7.400.000.000

VND

Diu nam

VND

CLitSi maim

Diu roam

Cho vay dai han

COng ty CP Dail Thanh Thanh COng 23.000.000.000

26

CONG TY CO PHAN DU LICH THANG Lci! Dia chi: SO 04, Du,6,ng Pasteur, PhLreyng Xtrang Huan, Thanh phi Nha Trang, Tinh Khanh H6a

VND

Cu61 nam

Diu nam

Mua co Oen dAu tu' - Xem them muc 5.8

COng ty CP Du lich Thanh Thanh C6ng 45.540.778.240

B5n chAt cac giao dich n6i 66 quan trong va gia tri giao dich trong nam nhu' sau:

Cong ty CP Oki Tu' Thanh Thanh C6ng

Nam nay

VND

Nam tru'&c

Cho vay 15.400.000.000 48.000.000.000

Di vay 37.400.000.000

Chi phi lai vay 689.169.444

Lai cho vay 424.624.999

Phf yen 552.452.960

Cung cep dich vu 152.706.500

COng ty cung cung cep va ripen tien tir cac ben 66 lien quan khi cen de b6 sung von Iu'u Ong. Lai du'oc trfch hoar phai trAPtheo lai su6t kinh doanh th6ng thu'Ong. Khoan vay tir cac ben co lien quan chiu iai suat la 11,5%/nam doi vai VND. Khoan vay nay dtyac bac dam va khOng c6 theri gian hoan tra Cy th6. Khoan cho vay dOi veei cac ben lien quan CO lai suet IA 8,5% -10%/nam di& vbi VND.

• Thu lao HOi (long guar) tri va thu nhap cila Ban Giarn dOc.

Nam nay

VND

Nam tru,bc

Thu lao HOi ding quan tri 145.500 000 150.000.000

Thu nhap TOng Giam dOc va Thu nhAp cac nhan vien quan ly chi) chit khac

1.512.136.947 1.216.749.758

T6ng Ong 1.657.636.947 1.366.749.758

8. CAM KET THEO CAC HOP DONG THUE HOAT DQNG

C6ng ty thus det then hop dOng thug hoat d6ng. Cac hop dOng thug c6 theyi hpn trong yang 50 nam (tir ngay 17 thang 10 nam 2000 den het ngay 17 thang 10 nam 2050) cho khu dAt tai SO 04, Du'Ong Pastuer, Phu'o'ng Xtrang Huan, Tinh Khanh H6a de sir dung vao muc dich kinh doanh khach san nha hang va cac dich vu du lich khac vdi dien tfch thus la 3.301,1m2. Tien thug dAt duvc tra hang nam.

VND

Nam nay

Nam trux:fc

Chi phf thug hoat dOng ghi nhan trong nam

269.861.000

754.109.100

Tai ngay 31 thang 12 nam 2014, Cong ty c6 cac khoan cam ket phai tra den han then cac hop dOng thus hoat d6ng khOng hi)), ngang nhu' sau:

riifli nAm

VND

nAti nAm

TO, 1 nam tr& xuOng 255.397.622 269.861.000

Iran 1 nam den 5 nam 1.276.988.112 1.291.451.490

Tren 5 nam 7.979.756.824 8.238.701.636

TOng c6ng 9.512.142.558 9.800.014.126

27

CONG TY CO PHAN DU UCH 'HANG Dia chi: S6 04, Dixang Pasteur, Phuang Xuang Huan, Thanh ph6 Nha Trang, Tinh Khanh H6a

9. CONG CV TAI CHINH

a Quail 19 rui ro von

Cong ty quan 19 nguOn vOn nham dam bac rPng COng ty c6 the vCia hoat Ong lien tuc vita to; da hoa !al fch cua cac co dung thong qua tei hoa sO nguon vOn va cong na.

Cau trU'c vOn cua Cong ty g6m c6 cac khan na thuhn, phan von thu0c sO u cua cac co dOng (bao gom von g6p, cac quy der VC, valoi nhuan sau thug chu'a phan phoi).

a Cac chinh sach ke tan chu yeu

Chi tiet cac chinh sach ke tan chii yeu va cac phu,ang phap 14 tan ma COng ty ap dung (bao gem tieu chuAn ghi nhan, ca so' do VI:mg, co' sa ghi nhan doanh thu va chi phi) doi vai tirng lopi tai san tai chinh, cong no' tai chinh va cong cu vOn dLro'c trinh bay tai Thuyet minh sO 4.

Cac loci cong cu tai chinh

VND

Gia tri ghi so

31/12/2014 01/01/2014

Tai san tai chinh

Ti6n va cac khoan tuang &tong tien 13.702.019.906 7.934.242.684

Phai thu khach hang va phai thu khac 27.484.283.749 3.183.214.440

Dau tu' nOn han khac 13.000.000.000

Dau tu' dai han khac 37.727.061.492 24.353.456.000

Tang cong 78.913.365.147 48.470.913.124

Cong ncr tai chinh

Cac khoan vay 189.742.365 469 141.545.609.967

Phai tra ngutei ban va, phai tra !Thac 9.201.430.344 6'.453.237.719

Chi phi phai tra 1.009.238.443 972.070.652

Tang cong 200.043.034.256 148.975.918.338

Do Thong tu' 210/2009/TT-BTC ngay 06 thang 11 nem 2009 (ThOng tu' 210) cOng nhu' cac quy dinh hien hanh chu'a c6 nhirng hu,ang den cu the ye viec xac djnh gia tri hap 19 cua ac tai san tai chinh va cong ncr tai chinh nen C6ng ty chu'a danh gia gia tri hap 19 cua tai san tai chinh va cOng ng tai chfnh tai ngay ket thOc nien dQ ke tan. ThOng tu' 210 yeu chu ap dung Chun rnkrc bac cap tai chfnh Quoc te ye viec trinh bay bac cao tai chinh va thuyet minh th6ng tin doi vai cong cu tai chinh nhu'ng khOng du'a ra hu,ang clan twang diyang cho viec danh gia va ghi nhan cong cu tai chinh bao gom ca bp dung gia trj hap 19, nham phu hap vai Chun bac cao tai chinh Quac te.

• Muc tieu quan19 rui ro tai chinh

ROi ro tai chinh bao gom rui ro thj twang (bao gem rui ro t9 gia, rui no lai suet va rui ro ye gia), rui ro tin dung, rui ro thanh khoan va rui ro lai suet cua dong fien. COng ty chu'a thy'c hien cac bien phap phOng ngiya bac rui ro nay do thieu thi triyang mua cac cong cu tai chinh nay.

• RCii ro thi tru,ang

Hat Ong kinh doanh cua Cong ty se chu yeu chu rui ro khi c6 st,y thay d6i ye t9 gia hOi doai va lai suet.

Cong ty chuT, th c hien ct.c biFn phap pheng ngCia j11 io tiay do till& ihi iftriiny mua cac cong cu iai chinh.

Quan rui rc ty gia

COng ty (la thy'c hien mot sO cac giao dich c6 g6c ngoai te, theo d6, Cong ty se chu rui ro khi c6 bien Ong ye ty gia. COng ty chu'a thy'c hien bien phap dam bac rui ro do thieu thi trvang mua cac cong cu tai chinh 114.

28

CONG TY C6 PHAN DU UCH THANE Lcivi Dia chi: So 04, Duang Pasteur, Phoang Xing Huan, Thanh ph6 Nha Trang, Tinh Khanhl-loa

Gia tri ghi s6 theo nguyen to cua cac tai san bang tien va cong no phai tra c6 gOc bang ngoai to tai thoi diem cu6i nam nhu, sau:

Ct5ri9 119' Tai san

31/12/2014 01/01/2014 31/12/2014 01/01/2014

DO la My (USD) 135.974,80 247,37

rc /5i sua' t C6ng ty chiu rui ro trong yeu ye iai suet ghat sinh rir cac khoan vay chiu lai suet da duvc ky ket. COng ty chiu 101 ro lai suet khi vay vOn vai lai suet th5 n6i va lei suet CO dinh. Rui ro nay duvc Cong ty quan ly bang cach duy tri mOt ty le hop ly giaa cac khoan vay vai lei suet co dinh va cac khoan vay vai lai suet tha n6i.

Cong ty chiu r0i ro Ian ve !al suet phat sinh tir cac khoan vay chiu lai suet. 06i vai cac khoan vay chiu lai suet co dinh, Cong ty c6 kha nang se phai chiu rui ro ye lai suet tt:F cac khoan vay nay khi c6 so bien d6ng ye lai suet.

8 Rui ro tin dung

Rui ro tin dung xay ra khi mOt khach hang hoac cl6i tac khong dap Ong duvc cac nghia vu trong hap clOng den den cac ton that tai chinh cho C6ng ty. C6ng ty CO chinh sach tin dung phu hap va thuang xuyen theo doi tinh hinh de danh gia xem C6ng ty CO chiu rui ro tin dung hay khOng. Cong ty khong c6 bet ky 101 ro tin dung trong yeu ned vai cac khach hang hoac doi tac 66,i vi cac khoan phai thu den tit, mOt so loang Ian khach hang hoat Ong trong nhieu nganh khac nhau va phan k a cac khu vy'c die ly khac nhau.

Quan ly rui ro thanh khoan

Muc dich quan ly rui ro thanh khoin nham dam bao du nguon vOn de dap Ung cac nghia vu tai chinh hien tai va trong twang lai. Tinh thanh khoan cOng duvc Cong ty quan ly nham dam bao rang mOc chenh lech cao han giO,a cOng no den han va tai san den han trong ky duvc duy trl a mOc co the (logic kiem scat ma COng ty tin rang CO the tao ra mOt khoan von tirang irng trong ky do. Chit-1h sach cua Cdrig ty la theo doi thiyang xuyen cac yeu ceu ye thanh khoan hien tai va dcr kien trong Wang lai nham dam bac rang C6ng ty duy tri du nguon tien tir tien mat, cac khoan vay va vOn ma cac chu so, hO,u cam ket gOp nham clap Ong cac yeu ceu ve tinh thanh khoan trong ngan han va dai han han.

Bang dual day cloac trinh bay dila tren clang tien chu'a chiet khau cCia cOng no tai chinh tinh theo ngay ciao han sem nhat ma C6ng ty phai tra.

VND

31/12/2014 Dtvol 1 nam TO, 1- 5 nam TOng cong

Phai tra ngiyai ban va phai tra khac 9.291 430.344 9.291.430.344

Chi phi phai tra 1.009.238.443 1.009.238.443

Cac khoan vay 26.948,755.502 162.793.609.967 189.742.365.469

01/01/2014 Dtrai 1 nam Tip 1- 5 nam T6ng Ong

Phai tra nglyai ban va phai tra khac 6.458.237.719 6.458.237.719

Chi phi phai tra 972.070.652 972.070.652

Cac khoan vay 16.176.000.000 125.369.609.967 141.545.609.967

Ban Tong Giam doc danh gia min tap tun? rui ro thanh khoan 16 thap. Ban Tong Gam d6c tin twang reng COng ty cO the tao ra di) nguon tier) de dap Ong cac nghia vu tai chinh khi den hnn 4y1

Bang sau day trinh bay chi tiet mirc dao han cho tai san tai chinh phi phai sinh. Bang nay du'ac lap tren ca so' rni:vc dao han thec hap dOng chu'a chiet khau c0a tai san tai chinh g6rr lai tO, cac tai san do, neu co. Viec trinh bay th6ng tin tai san tai chinh phi phai sinh la can thiet de hieu duvc viec quan ly rUi ro thanh khoan c6a C6ng ty vi tinh thanh khoan duvc quan iy tren co' se' cong no va tai san thuan.

29

CoNG iv CO PHAN DU L[CH THANG Dia chi: SO 04, arerng Pasteur, Phirang Xtyang Hu511, Thanh phO Nha Trang, Tinh Khanh Hda

VND

TOng cOng •

27.484 283.749

37.727.061,491

31/92/2014 Du,6I 1 nam TO' 1- 5 nam

Phai thu khach hang va phai thu khac 27.484.283.749

Tai sari tai chinh khac 37.727.061.492

01/01/2014 Du'&i 1 nam TO,1- 5 nam

Phai thu khach hang va phai thu khac 3.183.214.440 -

Tai san tai chinh khac 13.000.000,000 24.353.456.000

Tong c

3.183.214

11 37.353.456.

10. CAC THONG TIN THUYET MINH KHAC 2-

ctj

Theo cac Bien ban hop H6i dOng Quart tri cOa Cong ty CO chart Du Lich Thang LQ'i trong na' 2014 thong nhat chi., twang sap nhap va th6ng qua phu'ong an sap nhap giCra Cling ty Co Phan Du Lich Thang Loi va COng ty CO chart Du Lich Doc Let. Va 2 ben c15 ky hop dong sap nhap z ngay 3 thang 12 nam 2014 thi C6ng ty CO chart Du Lich Thang Loi se chat hanh them so co phan phO thong (menh gia 10.000VND/c6 chart) de hoar) dOi tong so co phan do cac co dong c6a Cong ty CO phan Du Lich DOc Let dang nam giCr. Tai 31 thang 12 nam 2014, thu tyc sap nhap van clang trong qua trinh thvc hien. Do d6, bac) cao tai chinh cho nam tai chinh ket thOc vac) ngay 31 thang 12 nam 2014 chtya bao gOm bat ky khoan dieu chinh nao c6 lien quan

KhOng co cac st, kien quan trong xay ra sau ngay kat th0c nam tai chinh den ngay chat hanh bao cat) tai chinh ngoai tri:r van de sau:

Tai ngay 02 thang 02 nam 2015 Cong iy clang ky thO tyc sap nhap nhu 6a neu a mix 10. v6i Sa Ke hoach va Deu tt_r tinh Khanh H6a va (la &roc c51) gi5y Chirng nhan clang ky kinh doanh thay doi In thO, 15 ngay 3 thang 02 nam 2015 viol so von dieu le sau khi sap nhap 16 112.578.950.000 VND.

12. PHE DUVET PHAT HANH BAO CAO TAI CHINH

Bac cao tai chinh cho nam tai chinh ket th0c vac ngay 31 thang 12 nam 2014 duvc Tong Giam dOc Cong ty phe duyet va chat hanh vac ngay 9 thang 02 nam 2015.

den viec sap nhap neu Van.-

' 11. CAC SI)' KIEN SAU NGAY KET THUC NAM TAI CHINH

NgROXIOGgial SAO DUNG Yig 4/gARRYNG

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PHO CHI: WIN') 1910

BACH NGOC BICH NGUYEN TH! BAO QUYEN

9 Chang 02 nam 2015

NG GIAM DOC

PHAN MINH TRI

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