Hq Long, ngdy 16 thdng 04 ndm 2017

cONc nO IHONG TIN TRBN coNc THONG TIN DITN TII cua uv saNCHT],NG KHOAN NHA NTIOC VA SGDCK TP.HCM

Kinh giri: - Uy ban Chrfrng kho6n Nhir nufc

- SO Giao dich chftng kho6n TP.HCM

cONc rY cO PHAN euoc rEHOANG GIA

- 'TOn t6 chric

- Ma chring khorin

- Eia chi trp s0 chinh

- Di0n thoai

- Nguoi thUc hiqn CBTT

Chric 4rLo4i th6ng tin c6ng b6

CQNG HOA XA HQI CHU NGHIA VIET NAM

DQc lflp - Tg do - H4nh phtfc

cONc rY c0 PHAN eu6c rE HoANG GIAzuC

Phudng Bdi Chriy, thdnh ph6 Ha Long, tinh Quing Ninh

0333.848.777

od rri ry-l -iI ong glam Ooc

g dinh k!! b6t thucrng Z z+nZ theo y6u cAu

Fax: 0333.846.728

NQi dung thdng tin cdng Uii 1*1:

86o c6o tdi chinh Quy 1 ndm20l7.

Th6ng tin ndy dd dugc c6ng b6 tr6n trang th6ng tin diQn tr! cria COng ty vdo ngiry l8 I 04 I20 17 tAi dudng ddn : http ://vn.royalhalonghotel. com/tin-tuc

Tdi carn k6t c6c th6ng tin c6ng b6 tr0n c16y ld dring sg th4t vd hodn todn chfu tr6ch nhiQrn

tni6c ph6p luflt vA nQi dung c6c th6ng tin d5 cdng b6.

cONc rv cd puAN eudc rf HoANG GrA.

Royal International Coproration

Bfli chiy - H4 long - Quing Ninh

BAO CAO TAI CHINHQUr U2017

cONG TY co PHAN euoc rp uoaNc craeAr cHAy - HA LoNG - eUANG NrNH

86o c6o tdi chinhNgiy 31 th6ng 03 ndm20l7

nANc cAx odr xf, roANQAtU20t7

Don vi tinh: VND

TAI SAN Mii siiThuy6tminh 3U3t2017 3t/12t2016

2 J 4 5

a - rAr sAN NcAN uaN

I; Ti6n vh cdc khoin tuo'ng tluong ti6n

l. Ti6n

2. Cdc khoan tuong duong tiirn

tl. Oau tu'thi chinh ngin hqn

1. Chri'ng kho6n kinh doanh

2. DV phong giam gi6 chf'ng kho6n kinhdoanh (*)3. DAu tu nim gifr'tl6n ngdy d6o h4n

III. Cric khorin phrii thu ngin hqn

l. Phai thu ngin h4n cria khrich hdng

2. Tra tru6c cho nguoi b6n ngin han

3. Phai thu nQi bQ ng6n h4n

4, Phai thu theo ti6n clQ k6 ho4ch hop ddngxdy dgng5. Phai thu vA cho vay ngin han

6. Phai thu ng6n han khiic

7. Dg phdng phdi thu ng6n h4n kh6 ddi (*)

8. Tdi sdn thi6u chd xri'llilV. Hirng tiin kho

l. Hdng t6n kho

2. Du phong giam giri hdng t6n kho (*)

V. Tiis:in ngfn hgn khric

l. Chi phi trir tru6c ng6n han

2. Thu6 GTGT duoc kh6u trir' '

3.'Thuri vh'c6c khoan kh5c ph6i thu Nhdnudc4. Giao dich rnua b6n l4i tr6i phitiu Chinhphu

.,!). I al san ngan nan Knac

100

ll0

1ll

112

120

t2t122

123

130

131

132

r33

134

135

136

137

139

140

14t

149

1s0

l5l

ts2

ls3

154

155

5

6

7

328.890.371.425

ss.334.r03.440

55.334.103.440

251.954.825.430

73.147.638.025

13.899.s8r.080

165.050.006.660

(142.400.335)

20.310.321.955

24.562.592.670

(4.2s2.270.71s)1.291.120.600

1.291.120.600

331.810.585.220

73.052.924.390

73.052.924.390_

247.039.209.330

66.898.072.260

15.681.290.620_

164.602.340.820

(142.494.310)

11.506.744.280

12.297.430.060

(790.68s.780)211.707.220

211.707.220

c0NG TY co PHAN euoc rs HoaNc creeAr cHAy - HA LoNG - eUANG NrNH

86o c6o tdi chfnhNgdy 31 th6ng 03 ndm20l7

nANc cAN pdr xf, roANQUtA20fi(Tidp theo)

Don vi tinh: VND

B - TAI SAN DAI HANI. Cric khorin phiii thu dii h4n

5. Phai thu vC cho vay ddi hqn

Phii thu ddi han kh6c

7. Dr,t phdng phai thu ddi h4n kh6 ddi (*)tl. Tnisan cii olnhl. Tdi sin cti Oinh hfi'u hinh

- Nguy0n gi6

- Gi6 tri hao mdn luy kC (*)2. Tdi s6n cO Ointr thu6 tdi chinh

- Nguy6n giri

- Giri tri hao mdn luy kC (*)3. Tdi san cil Oinh v6 hinh

- Nguy€n gi6

- Giri tri hao mdn lu! k€ (+)

III. B6t dQng sin tIAu tu'- Nguy6n gi6

- Ci6 tri hao mdn luy kC (*)IV. Tdi srin dii'dang ddi h4n

L Chi phi sin xu6t, kinh doanh dd dang ddi han

. Chi phi xdy dgng co ban dd dang

V. DAu tu tii chinh ddi hqnl. Diu tu vdo c6ng ty con

. DAu tu vdo c6ng ty li6n doanh, li6n ki5t

. DAu tu g6p v6n vdo don vi kh6c

. Dgph6ng dAu tutdi chinh ddi han (*)

. EAu tu n6rn gif di5n ngdy ilio h4n

I. Tiri srin ddi han khdcl. Chi phi tra trudc ddi h4n

. Tdi sdn thu6 thu nh4p hoZn l4i'a

. fhiet bi, vflt tu, php tung thay thti ddi h4n

--. I al san Oal llan Klrac,^\TONG CQNG TAI SAN (270 = r00 + 200)

200

210

215

216

219

220

221

222

223

224

225

229

227

228

229

230

231

232

240241

242

2502st252

2s3

254

255

260261

262

263

268

270

t2l3

940.935.870.105

9t9.014.713.925

1.217 .254.804.535

(298_240.090.61

21.921.156.180

I 01 .706.889.5 I 5

(79.78s_733 _3_3s

59.781.586.865

s9.781 .s86.86s

9.526.920.865

9.526.920.865

10.082.961.350

9.488.714.235

594.247 .115

1.349.217.710.610

956.298.673.890

932.987.195.030

1.218.162.866.550

(285.175.6',71.520

23.311.4',78.860

101.774.052.330

(78.462.s13.470

54.956.321.240

54.956.32t.240

9.533.212.030

e.s33.212.;30

17.s20.670.410

8.777.553.180

s94.639.s30

8.148.477.700

r.370.119.462.790

3u3t2017 3Ut2t20t6TAI SAN

cONc rY co PHAN euoc rp uoaNc craeAr cHAy - HA LoNG - quANc NrNH

86o c6o tdi chinhNgdy 31 thdng 03 ndm20l7

nANc cAN odr rf roANQUrA20fi(Tidp theo)

Don vi tinh: VND

TAI SAN Mii sii Ihuytit minl 3u3t2017 3Ut2/2016

I 2 4 4

I C-NqPHATTRA

lI. No.'ng5n h4n

It . Pnai fti ngu'di brin ngin han

2. Nguoi rnua trd tidn trudc ngin han

3. Thu6 vii c6c khoAn phai nQp Nhd nu6c

4. Phai trd nguoi lao tlQng

5. Chi phi phdi tr6 ng6n han

6. Phai trA nQi bQ ng6n han

7. Phai trii theo tit5n d0 k6 hoach hop cl6ng x6y8. Doanh thu chua thgc hi6n ngin han

9. Phai tra ng6n han kh6c

10. Vay vd ng thu6 tdi chinh ngin h4n

I L Dg phdng phii trd ng6n han

12. Qu! khen thudng, phfc loi13. Qu! binh 6n giri

14. Giao dicli mua bdn lai trdi phi6u Chinh phri

II. Ng'dii hqn

1. Phai tri ngudi brin ddi han

2. Ngudi mua trd tii:n tru6c ddi h4n ,

3. Qhi phi phdi trd ddi h4n

4. Phai tr6 n6i b0 v€ v6n kinh doanh

5. Phdi.tr6 ngi b0 ddi h4n

6. Doanh thu chua thuc hi€n ddi hqn

7..Phei tr6 ddi h4n khrlc

8. Vay vd ng thu6 tdi chinh ddi h4n,.x , .l -,1.y. trat pnleu cnuyen oor

10. Co phi6u u'u d6i

I 1 r Thu6 thu nhdp hci6n lai phAi trd12. Dg phdng ph6i tr6 ddi han

13. QuV phrlt tritin khoa hoc vd c6ne neh6

3003r0311

312

JIJ

314

3ls316

317

318

319

320

32r322

)z)324

330

331

3)Z

333

JJ'}

33s

336

337

338

339

340

341

342

J4J

t4

t7

l8

l516

319.055.775.885182.0s9.634.680

10.549.504.735

26.4s1.185.91s

18.173.612.765

15.153.698.945

392.378.910i _.

17.s2s.826.;ss

93.813.427.015

136.996.141.20s

82.808.282.095

s1.3s8.955.72s

2.828.903.38s

317.308.231.s10t80.221.624.000

9.194.716.870

18.453.123.200

13.7 51.763.650

18.276.942.970

440.416.480

22.557.388.380

97.547.272.450

'137.086.607.510

82.862.s6s.;s0

51.392.870.950

2.830.711

cONG TY cO PHAN euoc rp uoaNc clesAr cHAy - HA LoNG - eUANG NrNH

Bi4o cdo tdi chinhNgdy 31 th6ng 03 ndm2017

nAxc cAx odl rf roANQUrA20fi(Tidp theo)

Don vi tinh: VND

TAI SAN ME s6 Ihuyiit minl 3U3/2017 3llt2l20t6

I 2 4 4

D - VON CHU SO HIIUt. Viin chii s& hii'ut. VOn g6p cira chfi so h['u

- C6 phi6u ph6 th6ng c6 quy6n bi6u quy6t^: ,,i

- LO pnleu uu oat

2. Th4ng du v6n c6 phAn

3. Quy6n chon chuy6n a6i trai pni6u

4. V6n khiic cta chir so hfr'u

s. C6 phi6u quy (*)6. Ch6nh l6ch drinh gi6 lai tdi s6n

7. Ch6nh l6ch tj gi6 h6i do6i

8. Quy dAu tu ph6t triOn

9. Qu! hd trg sap x6p doanh nghiQp

10. Qu! khric thu6c v6n chir sd h['uI l. Loi nhudn sau thu6 chua phdn ph6i

- LNST chua phdn ptrOi tUy kt5 at5n cuOi t<1,

- LNST chua phdn phOi k1, nay

[2. Ngu6n v6n dAu tu XDCBlI. Ngudn kinh phi vir quf kh6c

1. Ngudn kinh phf

2. Ngudn kinh phi dd hinh thdnh TSCD

TONG CQNG NGUON VON (440 = 300 + 400)

400

410

4n411a

4l1b412

+13414

415

416

417

418

419

420

42t42la42tb422

430

431

432

440

t9

1.030.161.934.725

1.030.161.934.725

703.687.s40.000

703.687.540.000

81 .363.105.200

296.027.784.913

1t.206.193.409

(62.122.688.;s7(40.192.304.617

(21.930.384. r 80

1.349.217.710.610

1.0s2.811.23r.280

1.052.811.23r.280

703.687.540.000

703.687.540.000

8l 105.200

296.746.697.288

11.206.193.409

(40.192.304.617)(21 .640 .929 .310)(l8.5sl .37s.307)

1.370.Ltg.462.790

' Ha long ngdy 16 thdng 4

Kdtodn tru6mg

ndm2017

Tdng gi6m tlocNgudi lAp

Cao Thi Huy€n

(,U)

*

cONc rY co PHAN euoc re uoaNc cranAr cuAy - H4 LoNG - eUANG NrNH

86o c6o tii chinhNghy 31 thdng 03 ndm2017

Quy 1

Don vi tinh: VND

Luj kdtt tldu nimMA tnuyiitSd minh

20t7 20t6 20t7 2016

sAo cAo xfr euA HoAT oOxc KrNH DoANHQArA20fi

cni uEu

l Doanh thu b6n hing vi cungcdp dich vg

2. G{c kholn giim trtt doanh thu

3. Doanh thu thudn vi bdn hingvir cung cdp dich vu

4. Gi6 vdn hlng bdn5. Loi nhuAn g6p v6 b6n hdng vhcung cdp dich vu

I

6. Doanh thu hoat d6ng tli chinh

7. Chi phi tli ch(nh

Trong d6: Chi pli ltii vuy

8. Chi phi bdn hlng

9. Chi phi quAn lli doanh nghi€p

10. Loi nhuAn thuin tir hoatd0ng kinh doanh

l.l . Thu nhap khdc .

I 2. Chi phi khdc

13. Loi nhLrAn khiic

14. Tdng ki nhu6rn kd torin tru(rcthud

15. Chi phf thudTNDN hiQn hlnh

16. Chi phi thudTNDN holn lai

17. Lrri nhuAn sau thudthu nhApdoanh nghi0p

64.946.403.840 35.322.098.835

- 185.351.076

64.946.403.840 35.136.747.759

63.695.980.630 50.428.323.294

1.250.423.210 (15.291.575.535)

i.051.223.302

4.369.139.733

4.121.200.257

6.325.384.881

13.448.257.743

(38.403.124.590)

64.946.403.840 35.322.098.835

- 185.351.076

64.946.403.840 35.136.747.759

63.695.980.630 50.428.323.294

1.250.423.210 (15.291.575.535)

01

02

10

11

20

21

22

23

24

25

30

31

32

40

50

51

52.

60

2t

ZL

'1 .360.1 97.430

3.818.205.130;

3.453.1 00.340

6.513.232.570

13.976.472.750

1 .360.1 97.430

3.81 8.205.1 30

3.453.100.340

6.513.232.570

13.976.472.750

1.031.233.302

4.369.1 39.733

4.121.200.257

6.325.384.881

13,448.257.743

(21 .697.289.810)

23 609.135,740

24 842.230.110

(233.094.370)

(2r .930.384.180)

291.393.708

794.693.856

(503.300.148)

(38.906.424.738)

(21.697.289.810) (38.403.124.590)

609.'135.740 291.393.708

842.230.110 794.693.856

(233.094.370) (503.300.148)

(21.930.384.180) (38.906.424.738)

(21.930.384.180) (38.s06.424.738) (21.e30.384.180) (38.906.424.738)

Hg long ngdy 16 thdng 4 ndm 2017

Kdto6n tru&ng Tdng gi6m dcicNgudi lqp

G#Nguydn Linh Chi Trf Vf

cONc rY co puAN euoc rp noeNc craeAr cHAy - HA LoNG - quANc NrNH

cHi rrBu MA SO

86o c6o tdi ch(nhNgiy 31 thdng 03 ndm20l7

nAo cAo Luu cHUYfN rrix rp(Theo phuong phdp gidn tidp)

QUiAzofiDon vi tinh: VND

Luy ke til dAu nam20t7 2016

r. Lw csuydN rdx rUuonr oONcKINH DOANH

1. Loi nhudn trudc thuA'

2. Dia^u chlnh cho cdc khodn

Khdu hao thi sin cd dinh

C{c khoin du phdng

Ch0nh lOch tf gi6 hdi do6i chua thuc hi€n

L6 thanh lf tii sin

Chi phi ldi vay

3. Loi nhudn til hoat ddng kinh doanhtrudc thay ddi vdn luu dQng

(Tang) gi6m ci{c khoAn phii thu

Giim (tang) hdng tdn kho

(Tang) giim cdc khoin phii tri(Tang) gi6m chi ph( tri trudc

Iren Ial vay da tra

ThudTNDN dd ndp

Tidn chi khdc cho HDSXKD

Luu chuydn tidn til hoat ddng kinh doanh

q.LUU CHUYEN rr0N rUHoAr DONGoAurU1. Tidn chi dd mua sim, xAy dung TSCD

2. Tidn thu do thanh lf, nhu-o. ng b6n TSCD

.Luu chuydn ti1^n thudn til hoat dQng ildu

III. Ltfu CHUYEN TIEN TUHOAT DONG

rAr cuiNu1. Tidn thu- tr) ph6t hdnt-r cd phidu

2. Tidn vay ng6n han, dii han nhAn duo. c

3. Tidn chi tri no gdc vay

4. Thi lao H6i d6ng quin tri '.l:

Luu chuydn tidn thudn til hoal ddng tdichinh

Luu chuydn tiin thuAn trong k)

(10.214.107.710) (15.125.358.627)

01

02

03

04

05

06

08

09

10

11

12

13

14

16

20

(21.930.384.180)

18.853.143.690

15.601.462.480

. (201 .419.130)

3.453.100.340

(3.077.240.4901

(4.509.070.250)

(667.312.900)

3.332.139.950

(1.794.506.720)

(3.498.1 17.300)

(3.972.769.410)

201.419.130

(3.771.350.280)

35.257.854.860

(38.923.560.500)

(3.665.70s.640)

(17.651.163.630)

(38.906.424.738)

18.859.002.570

14.737.802.313

4.121.200.257

(20.047.422.1681

(1.594.685.373)

(1.092.279.345)

10.462.008.708

1.235.964.429

(4.088.944.878)

(7.394.886.519)

(7:394.886.519)

60.210.331.389

(53.679.455.379)

6.530.876.010

(15.989.369.136)

21

22

30

31

33

34

36

40

50

ffik(.,.y,,il qu6c

c0Nc ry c6 pHAN euoc rp soaNc cm' sAr cuAv - H4 LoNG - eUANG NrNH86o c6o tii chinh

th6ng 03 ndm2017

nAo cAo Lriu cHUYfx ufN rp(Theo phuong phdp gidn tidp)

QUiAz01.T(Tidp theo)

cuirrEu MA SO

Don vi tinh: VND

LuY k6tt ddu nam2017 2016

Tiin vi cic khoAn tuong duong tiin tdntldu k)inh hu6ng cira thay ddi tf gi6 hdi do6i quiddi ngoai te

Tiin vh c6c khoAn tuong duong tiin tdncudi ki

73.052.924.390

(67.657.320)

55.334.103.440

Hg long ngdy 16 thdng 4 ndm 2017

60

61

70

39.164.599.320

(252.758.224)

22.922.471.960

Ngudi lAp KitoSn trudng Tdng gi6m ddc

,,\*_ \'r"TE i*

cONG TY co PHAN euoc rp uoaNc craeAr cl-rAv - HA LoNG - eUANG NINH

B6o cilo tii chfnhNgdy 31 th6ng 03 ndm2017

1/<.2\/BAN THUYET MINH BAO CAO TAI CHINH.

QUiA2ofi

l. Thdng tin khr{i quit

Hinh thrlr sri'h['u v6n

C6ng ty Cd phdn Qu6c tt5 Hodng Gia (gqi t6t ld "COng ty") ld c6ng ty c6 phAn clugc chuy6n dOi hinn tfrri'c

ho4t clQng til c6ng ty li6n doanh nudc ngodi theo Ngh! tlinh st5 :SIZOO:fNID-CP cira Chinh phir ngiy 15

thitng 4 n6m 2003 v6 viQc chuy,Sn AOi mQt sti doanh nghiQp c6 v5n diu tu nudc ngodi sang ho4t dQng theo

hinh th['c c6ng ty c6 phAn vd Th6ng tu 1i6n tich si5 08/TTLT-BKH-BTC cira BQ K6 ho4ch - DAu tu vd BQ

Tdi chinh ngity 29 thdng 12 ndm 2003 hudng d6n thgc hien Nghi dinh s6 38/20034ID-CP. Ngdy l5 thring 6

n[m 2005, Bq K6 ho4ch vd Dau tu da c6p GiSy ph6p dAu tu s6 gS: CPH/GP cho ph6p C6ng ty Li6n doanh

TNHH QuOc t6 Hoing Gia chuydn thdnh C6ng ty Cd phAn Qu5c tr5 Hodng Gia v6i mQnh gi6 c,5 phAn, v6n

tti6u lq vd t6ng s6 lugng ct5 phAn nhu sau:

- Menh gi6 c5 phAn: 0l Dd la M!/c6 phAn

- VOn didu lQ: 21.000.000 D6 la M!-l

t ,- Tdng s6 lu'gng c6 phdn: 21.000.000 c6 phdn.

Ngdy l4 thring 3 ndm 2006, Bq K6 ho4ch vd DAu tu tH cdLp GiSy ph6p dAu tu sira dOi sO gS: CPH/GPEC I

ch6p thu6n vi0c chuy6n A6i aOng ti6n ghi mQnh girl c6 phdn cua C6ng ty. Theo d6, mQnh gi6 c6 phAn, vtin

tli€u 16 vd t6ng s6 lu'ong cti phAn crla C6ng ty ld:

- Menh giri c6 phAn: 10.000 VND/c6 phAn

V6n diAu le:332.136.000.000 VND-:

L ,T6ng s6 luqng c6 phdn:33.213.600 c6 phdn.

Cdng ty tld thgc hi6n c6c l6n tnng v6n didu lQ vi vtin dAu tu qua c6c ndm. Theo Gi6y chf'ng nh4n ilAu tu sira

aOi gAn ntr6t sii 221.032.000.1l8 do Uy ban Nhdn ddn tinh Qu6ng Ninh cdp ngdy l2thdngg ndm2O14,v6n

dAu tu crla C6ng ty ld 67.000.000 USD tuong duong 1.171.473.560.000 \.rND vd v6n didu lp ld. 42.309.869,89 USD tu<rng ducrng 703.687.540.000 \fND.

Chir sd hfi'u (C6ng ty me) cira C6ng ty ld C6ng ty TNHH DAu tu Qu6c t6't<nai TiQp (thdnh lap t4i George

Town, Dao Grand Cayman, QuAn d6o Cayrnan).

Tdng s6 nhdn vi6n cta C6ng ty t4i ngdy 31 th6ng 12 ndm 2015 la 1.601 ngudi (t4i ngdy 31 th6ng 12 ndm

- 2014: I .619 ngudi). .

Chrh s0 h['u (C6ng ty me) cira C6ng ty ld C6ng ty Ddu tu Qu6c t6 Khai TiQp. C6ng ty mg cia cri T4p tlodn ld

c6ng ty Dau tu Qu6c tti Khlii TiQp.

ru

cONG TY cO PHAN eu6c re uoaNc cmeAr cHAv - HA LoNG - eUANG NrNH

B6o cdo tdi chinhNghy 31 th6ng 03 ndm20l7

Ngirnh ngtr6 kintr doanh vA ho4t tlQng chinh

C6ng ty ho4t clQng trong ngdnh kinh doanh khiich s4n.

Ho4t tlQng chinh cira C6ng ty ld xdy dung vd kinh doanh mQt khu kh6ch s4n d4t ti6u chuAn nf,m sao, kinh

doanh trd choi c6 thudng ddnh ri6ng cho ngudi nudc ngodi cing c6c ho4t <lQng vui choi giai tri t4i phuong'Bdi

Ch6y, thdnh ph6 Hp Long, tinh Qu6ng Ninh. Ngodi ra, C6ng ty dugc ph6p ldrn DAi tf il6i ngoai tQ theo

Gi6y chfi'ng nh4n s6 1060A{HNN-QNNI do Ngdn hdng Nhd nu6c ViQt Nam Chi nhSnh Qudng Ninh c6p

ngdy 28 th6ng I I ndm 2008.

2. Co sti'l$p brlo crlo thi chinh vh k] k6 to{n

Co sri'lip b6o c6o tii chinh

.Brio c6o tdi chinh dugc trinh biy bing D6ng ViQt Nam (VND), tr6n co sd qui d6i tt'b5o c5o g6c ld d6 la

m! (USD) theo qui illnh cria th6ng tu 200 ngdy 22ll2l2ol4 cua BQ Tdi chinh nhu sau: Tf girl qui d6i tr6n

bing t6ng k6t tai sdn t4i ngdy 3111212016 vit 311312017 lAn luqt ld: 22.730 VND/ USD vit 22115VND/USD; Ty giequi tl6itr6n biio c6o k6t qud kinh doanh vd b6o c6c LCTT qui 112016 vd quf 1/2017 lAn

lugt ld 22.353 \rND/USD vir22.690 VND/USD.

K) kl5 torlnNdm tdi chinh cira C6ng ty bat clAu tir ngdy I th6ng I vi k6t thric vdo ngdy 31 thing 12.

3. Ap dgng hu'6'ng din k6 to6n m6'i

Hu'6'ng din m6'i vd chii tIQ k6 to6n doanh nghiQp

Ngdy 22_th6ng l2 nf,m 2014, B9 Tdi chinh dd ban hdnh Th6ng fi s62OOl2Ol4/TT-BTC ("Th6ng tu 200")hudng d6n chti dd k6 to6n cho doanh nghiQp. Th6ng tu ndy c6 hiQu lgc cho nam tdi chinh b[t ddu vdo ho4csau ngdy 0l th6ng 0l n[m 2015. Th6ng tu 200 thay th€ cho c6c quy dinh vO ch6 dQ kC to6n doanh nghi0pban hdnh.theo Quy6t dinh s6 15120O6IQD-BTC ngdy 20 thing3 ndm 2006 cta BQ Tdi chinh vd Thdng tu s5

24412OO9|TT-BTC ngdy 31 th6ng 12 ndm2009 cia B9 Tai chinh. Ban Girim il6c C6ng ty dd rip dung Th6ngtu;200 trong viQc l4p vd trinh bdy b6o cilo tdi cho nim tii chinh kr5t thfc ngdy 3l thring 03 ndm 2017.

t. T6m tit c6c chinh sich k6 to6n chfr y6u

Sau <l6y ld c6c chinh sSch kt5 to6n chir yt5u dugc C6ng ty 6p dung trong viQc l6p b6o c6o tdi chinh:

U'6'c tinh k6 to6n

ViQc lap b6o c6o tdi chinh tudn thrh theo c5c ChuAn mgc K6 torin ViQt Nam, HQ thting K6 torin ViQt Nam vd

ciic quy tlinh hign hdnh khric vd tt5 torin tai Vi6t Nam y6u cAu Ban GiSm ill5c <li6u hdnh phdi c6 nhfi'ng udc: tinh vd gi6 <tinh 6nh hudng dt5n s6 liQu b6o c6o vAi c6ng ng, tii san vd vi6c trinh bdy c5c khoan c6ng ng vd

, .ltdi sAn ti6m tdng tai ngdy lap b6o c6o tdi chinh cfing nhu c6c s6 liQu b6o c6o vO doanh thu vd chi phi trong

su6t giai tlo4n hopt dQng. Kt5t qu6 ho4t dQng kinh doanh thgc t6 c6 th6 kh6c v6i c6c u6c tinh, gi6 ttinh dat

ra.

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cONc rY co puAN euoc rp uoaNc crasAr cHAy - H4. LoNG - euANc NrNH

B6o c6o thi chinhNgdy 31 th6ng 03 ndm2017

ti6n vi cic khorin tuo'ng tluung ti6n

Ti6n vd c6c khoan tuong duong tiAn bao g6m ti6n mpt t4i qu!, c5c khodn ti6n grii kh6ng kj,h4n.

Chinh sdch tin dgng .Iiii v6'i hoSt tlQng cfra C6u lgc b0 Qu6c tti Hoing Gia

Ngdy 0l th6ng 07 ndm2009, HQi ddng Qu6n tri dd ban hdnh chinh s6ch tin dqng d6i vdi hoat d6ng cta Cdu

lac bQ Qu6c tt5 Hodng Gia. Theo d6, kh6ch chi duoc cho vay trong mQt h4n mfc vir trong mQt khoang thoigian nh6t dinh do T6ng Gi6rn d6c quyt5t d!nh. Khrlch hdng dugc cho vay dudi d4ng chip dti choi t4i Cdu l4c

b0 Qudc tt5 vd dugc hodn tra bing chip ho4c bing ti6n.

Cr[c khorin ph:ii thu vi dg'phdng ng'kh6 ttdi

Dg phdng phiii thu kh6 ddi dugc trich l6p cho nhflng khoAn phii thu tl5 qu6 h4n thanh to6n tri s6u th6ng trdl6n, ho4c ciic khodn phAi thu md ngudi ng kh6 c6 kh6 ning thanh to6n do bi thanh lf, ph6 sdn hay c6c kh6

khln tuong ty.

Ri€ng tliii vdi c6c khodn phdi thu tt ho4t dQng cria Cdu l4c bO Qu6c ttl Hodng Gia, dU phong phii thu kh6

ddi tlugc trich lQp dya tr6n thdi gian tt khi bft clAu cho ng, cu th6 nhu sau:

Trl

J(

)A

'N=

Hirng tdn khoHdng t6n kho dugc x6c dinh tr6n co s0 gi5 th6p hon gi['a gid g6c vd gid tri thuAn co th6 thgc hiQn cluqc. GiA

g6c hdng tiin kho bao g6m chi phi nguy6n vqt liQu trgc ti6p, chi phf lao clQng truc ti6p vd chi phi sdn xu6t

chung, n6u c6, cl€ c6 <tuqc hdng tiin kho 0 tlia di6m vd tr4ng thrii hiQn tai. Gi6 gtic crJra hdng t6n kho dugc

xric <linh nhu sau:

Loai hdng tdn kho

Hdng an

Hdng gi6i kh6t

I-ldng luu niQrn, rn! nghQ

Vat tu kh6c

Gi6 tri thuin c6 th6 thgc hi6n duoc dugc xric clinh bing gi|bdn u'6c tinh trir c6c chi phi dtl hoan thdnh cr)ng

chi phi ti6p thi, b6n hdng vd phdn phOi phat sinh.

I

Dg phdng gi6m gi6 hdng t6n kho cua C6ng ty tlugc trich l4p theo c6c quy dinh k6 todn hiQn'hdnh. Theo d6,

C6ng ty <lugc ph6p trich l4p dg phdng giim gi6 hdng t6n kho l6i thdi, hong, k6m ph6m ch6t vd trong

Thdi gian no (th5ng)

0-11-22-33 -44-5

r , 5 -6TrCn 6 thring

Tj' 16 du phdng (%)

6,25

12,50

25

50

75

100

Phuong ph6p tinh giri

Nh4p tru6c - Xu6t trudc

Binh qudn gia quyAin

Gi5 dich danh

. Nhap tru6c - Xu6t tru6c

l0

cONG TY co PHAN euoc rs HoaNc craeAr cHAv - HA LoNG - eUANG NINH

86o c6o thi chinhNgiy 31 th6ng 03 ndm2017

trudng hgp gi6 tri thr,rc tii cia hdng t6n kho cao hon gi6 tr! thuAn c6 thil thgc hiQn dugc tai thdi cli6rn k6t thric-^ , I

nlen do Ke toan.

Tdri siin cti o;ntr hii'u hinh vir kh6u hao

Tii s6n cO alnn hfr'u hinh dugc trinh bdy theo nguyOn gi6 trir gi6 tri hao mdn lfry kt5.

Nguy6n gi6 tdi san c6 einn hfr'u hinh bao gilm giil mua vd todn bQ c6c chi phf khSc liOn quan trqc ti6p dtln

viQc dua tdi san vdo tr4ng thSi sin sdng sil dgng.

Nguy6n giri tdi sdn c6 Olntr hfr'u hinh do tU lam, tg xdy dung bao g6m chi phi x6y dgng, chi phi s6n xu6t

thUc t6 ph6t sinh cQng chi phi lAp il4t vd chay thri.

Tdi sin ci5 ainn hfi'u hinh tlugc kh6u hao theo phuong phrip duong thing dga tr€n thdi gian hffu dpng u6'c

tinh, cp th6 nhu sau:

Sti n[m35

10

5-108

5

Tii srin "ii

O;nh v6 hinh vdr kh6u hao

Quy6n si'dung d6t

Tdi s6n ci5 Oinfr vd hinh dugc trinh bdy theo nguyOn gi6 trir giri tr! hao mdn lfiy t<t5, th6 hiQn gi6 tri quyAn su'

dung 8,6 ha d6t; 8 ha bii c6t bd bi6n vd 10,8 ha mf,t nudc ti6p gi6p bd bi6n t4i phuong BaiCh6y - TP. Ha

Long trong thdi gian crla Gi6y ph6p dAu tu ld26 ndm vd 7 thdng bat <lAu tt'ngdy 1310811994. QuyAn su'

dung d6t dugc phdn b6 theo phuong ph6p tlud'ng thing dua tr6n thdi gian, sri dung 16 d5t.

Chi phi xdy dg'ng co'bin d6'dang

C6c tdi sin dang trong qud trinh x6y dgng phuc vu muc <lich s6n xu6t, cho thu€, qu6n tr! ho[c cho b6t k]mgc dich ndo kh6c dugc ghi nh4n theo girl giic. Chi phi ndy bao g6m chi ph( dich vg vd chi phi lai vay c6

liOn quan phir hgp v6i chinh s6ch k6 to6n cta C6ng ty. Vi6c tinh kh6u hao ctra c6c tdi san ndy dugc rip dpng

gi6ng nhu v6i c6c tdi sdn kh6c, b6t dAu tir khi tdi sdn d vio tr4ng th5i sEn sang sri dgng.

B6t ttQng s:in tI6u tu'

B6t dQng s6n <lAu tu bao gOm quy6n s(ldqng d6t va nha xu&ng v6t ki6n trric do cdng ty nim gifi'nh[m rnqc

dich thu lgi ti',viQc cho thu6 hodc chd tang gi6 dugc trinh bdy theo nguy6n giri tril giri trl hao mdn lfly kii.

Nguy6n gi6 cta b6t dOng san dAu tu dugc mua bao g6m gi6 mua vir c6c chi phi li6n quan trgc ti6p d6n viQc

tlua tdi sin vio tr4ng th6i sin sing st dqng.

Bdf tlQng s6n ddu tu dugc khdu hao theo phuong phSp tludng thdng tr6n thdi gian hfr'u dqng udc tinh trong. t^ -vong j) narn.

Nhd xudng vd vQt kitin trric

M6y m6c vd thitit bi

-, ,,(.,. -t nlet bl van pnong

Phuong tiQn v4n tdi

Tii san kh6c

J:f

itNr

1l

cONG TY c0 PHAN euoc rs HoeNc craeAr cHAv - HA LoNG - eUANG NrNH

B6o c6o tdi chinhNgny 31 th6ng 03 ndm2017

Cdc khorin tri tru'6'c dAi han

Chi phi trir trudc ddi han cfia C6ng ty bao g6m gi6 tr! con l4i cria c6c khoin chi phi tru6c ho4t dQng phat

sinh trudc khi Kh6ch s4n Hodng Gia H4 Long ili vdo ho4t clQng kinh doanh, giri tri c6ng cg, dqng cg tl6 xu6t

dirng trong nhi6u kj, kinh doanh vd c6c tdi s6n c6 nguy6n gi6 nh6 hon 30 triQu tl6ng theo Th6ng tu 45. C6c

chi phi ndy dugc ghi nh4n Id chi phi tri trudc ddi h4n vd dugc ph6n b6 vdo chi phf ho4t dQng s6n xu6t kinh

doanh theo phuong phrip <luong thing trong thoi gian tir 2-3 ndm theo c6c quy dlnh hiQn hinh.

Ghi nh$n doanh thu

Doanh thu ti'ho4t clQng trd choi c6 thudng

Doanh thu d6i vdi hoat clQng ctia Cdu l4c b6 Qu6c tt5 Hodng Gia dugc xric <linh theo ngdy atii vOi ho4t dQng

choi bdi t4i bdn choi vd mudi ngdy mQt lAn OOi vOi ho4t ilQng kinh doanh bing mriy n4p xdng, cp th6:

Doanh thu ho4t clQng choi bdi t4i bdn choi dugc ghi nh4n tr6n co sd s6 ch6nh lQch giD'a sti chip cu6i ca trilsi5 chip clAu ca tai tlng bdn choi cQng (+; sli chip chuy6n til bdn choi viro quAy trir (-) s6 chip chuy6n tilquAy ra bdn choi. f6t qua ndy khOng php thuQc vdo viQc dd thu dugc tiiin hay chua.

Doanh thu ho4t dQng kinh doanh bing m6y n4p xdng bing sO tien thu dugc do dOi cho khrich t4i quAy thu

ngdn trudc khi choi tril di s6 ti6n tri lai cho kh6ch. :, I

Doanh thu cung c6p dlch vu

Doanh thu ctra giao dich vA cung c6p dich v9 dugc ghi nhQn khi ket qui cira giao dlch il6 dugc x6c dlnh rnQt

crlch dring tin c{y. Trudng hgp giao dich vC cung c6p dlch vg li6n quan <t6n nhiAu k},thi doanh thu dugc ghi

nh4n trong kj, theo k6t qua phAn c6ng viQc cl6 hodn thdnh tqi ngdy cria Bing cdn tl6i kti torin cria kj, d6. K6t

qui cr)a giao dlch cung c6p dlch vq dugc x6c ilinh khi th6a mdn t6t ca UOn (a) di6u kiQn sau:

(a) Doanh thu dugc xilc dinh tuong d6i chac chin;(b) C6 kh6 ndng thu duoc lqi ich kinh ttl ttr giao dich cung c6p dich vU cl6;

(c) Xric dlnh dugc phAn c6ng viQc <15 hodn thdnh t4i ngdy cria B6rng cdn <ltii ki5 torln; vd

(d) X6c clinh duoc chi phf ph6t sinh cho giao dlch vd chi phi dC hodn thdnh giao dlch cung c6p dich v9 tl6.

Doanh thu bdn hdng

Doanh thu b6n hdng duoc ghi nh4n khi <l6ng thdi th6a m6n t6t c6 ndm (5) di0u kiQn sau:

(a) C6ng ty ild chuy6n giao phAn lcm rti ro vd lgi ich g6n li6n v6i quyd:n sd htu s6n phAm ho[c hdng h6a

cho ngudi mua;

(b) C6ng ty kh6ng cdn n6m gifi'quyAn qudn lf hdng h6a nhu ngudi so hfiu hdng h6a ho{c quy6n ki6m sodt

hdng h6a;

'(c) Doanh thu tlugc x6c dlnh tuong tl6i chic chan;

(d) C6ng ty s€ thu clugc lgi ich kinh t6.til giao dlch b6n hdng; vd

(e) X6c dinh clugc chi phi liOn quan di5n giao dich b6n hdng. '

, .- ^.Trg c6p th6i vigc phrii tri

frq g6p th6i viQc cho nhdn vi6n,dugc trich trudc vdo cuiii m6i ty biio c6o cho ngudi lao d$ng cli ldm viQc

t4i C6ng ty dugc hrm 12 thiing cho di5n ngdy 3l th6ng 12 ndm 2008 vdi mti'c trich cho mdi ndrn ldm viQc

tinh d6n ngdy 3l thrlng 12 ndm 2008 bing mQt nria m['c luong binh quAn thiing theo Lu4t Lao dQng, Lu4t

12

IT,A1l

1.J

1.(

cONG TY co PHAN euoc rp HoaNc cmsAr cuAv - HA LoNG - eUANG NrNH

86o c6o tii chinhNgdy 31 th6ng 03 ndm2017

Bdo hi6m xi hdi vir c6c vdn ban hudng d6n c6 li6n quan. Mri'c luong binh qu6n thSng dti tfnh trg cdrp th6i

viQc s€ ilugc <li6u chinh viro cutii m6i kj, bdo c6o theo mti'c luong binh qudn cua s5u thring gdn nh6t tinh d6n

thoi di6rn lap b6o crio. Tdng hay gi6m cria khoin trich trudc ndy sE dugc ghi nhqn vdo bilo ciio k6t qud ho4t

ilQng kinh doanh.

Ngo4itgC6ng ty rlp dr;ng xrlr l! ch0nh l6ch t!' gi6 theo hudng d5n cua ChuAn mgc k6 toan ViQt Nam s6 10 (VAS 10)

"Anh hudng cria viQc thay il6i tj, gi6 h6i do6i". Theo d6, c6c nghiQp vp ph5t sinh bing c6c lo4i ngogi t€

dugc chuy6n dOi theo tf gi6 t4i ngdy phrit sinh nghiQp vg. St5 du c6c tdi sdin bing tiCn vd c6ng ng phai thu,,t

phai tra c6 g6c ngo4i tQ t4i ngdy k6t thfc ni6n clQ k0 to6n duoc chuy€n d6i theo ty gi|tqi ngdy ndy. Ch6nh

lech ti gi6 ph6t sinh dugc h4ch torin vdo biio c6o kr5t qui ho4t <lQng kinh doanh. Lii ch6nh lqch ti' giri do^d6nh gi6 lai c6c sli du t4i ngdy k6t thric ni6n tlQ k6 to6n kh6ng dugc dtng d€ chia cho chu so hriu.

Chi phi tli vay

Chi phi ili vay li€n quan trgc tii5p dtSn viQc mua, ddu tu xdy dung ho{c sin xu6t nhUng tdi sdn cAn rnQt thoi

gian tuong d6i dei d,5 hoan thdnh dua viro su dqng hoac kinh doanh dugc cQng viro nguy6n gi6 tdi san cho

ili5n khi tdi sdn <16 dugc dua viro sfr dpng ho{c kinh doanh. C6c kho6n thu nhfp ph6t sinh til viQc dAu tu t4rn

thoi cec khoan vay <lugc ghi gidm nguydn giri tdi sin c6 li6n quan.

TO.r ctt c6rc chi phi ldi vay kh6c duoc ghi nhdn vdo b6o c6o k6t qud ho4t <lQng kinh doanh khi ph6t sinh.

Cric khorin dU'phdng

C6c khoan dg phdng clugc ghi nhQn khi C6ng ty c6 nghTa vp ng hiQn t4i do k6t qui tir rnQt sg kiQn il5 xay ra,

vd C6ng ty c6 khi n[ng ph6i thanh to6n nghla vg ndy. C6c khodn dg phdng duoc xdc dlnh trdn co s0 u6'c

^tinh cria Ban Gi6rn di5c diOu hinh vC cric khoin chi phi cAn thi6t cl6 thanh to6n nghTa vq ng ndy tai ngdy ktit

thric ni6n d6 k6 to6n.

Thu6

ThuiS thu nh4p doanh nghiQp th6 hien t6ng gi6 tr! crJra sO tnu6 phdi,tri t iQn tai va sO ttru6 hof,n l4i.

56 thu0 hiQn t4i phdi trd dugc tinh dpa tr6n thu nh4p chiu thuiS trong ndm. Thu nhQp chiu thu6 kh6c v6i lginhu4n thuAn dugc trinh bdy tr0n b6o c6o k6t qud ho4t dQng kinh doanh vi thu nh4p chiu thu6 kh6ng bao

g6m c6c khodn thu nhqp hay chi phi tinh thui5 ho4c dugc kh6u trir trong c6c ndm khiic (bao g6rn cd 16 rnang: ,,

sang, neu co) va ngoar ra kh6ng bao g6m c6c chi ti6u kh6ng chiu thu6 hoflc kh6ng dugc kh6u tri'.

ViQc x6c dinh thu6 thu nh{p cira Cdngty cin cri'viro c6c quy tllnh hiQn hdnh vC thuii. Tuy nhi6n, nhfi'ng quy

dinh ndy thay cl6i theo til'ng thdi ky vd vi6c x6c dinh sau cing vC thu,5 thu nhQp doanh nghiQp tiry thuQc vdo

ktit qua ki6rn tra cta co quan thu6 c6 thAm quy€n.

Thuti thu.nh4p hodn l4i dugc tinh trCn cdc khodn ch6nh lQch gi['a gi6 tr! ghi s6 vd co sd tinh thu6 thu nh4p

'cua cic kho6n rnqc tdi sdn ho{c c6ng ng tr6n bilo ciio tdi chinh vd dugc ghi nh4n theo phuong phrip dga tr6n

bang cAn OOi tC to6n. Thu6 thu nh4p hodn l4i ph6i trA phii tlugc ghi nh4n cho t6t cit cdc khoan ch6nh l€ch

l3

cONc rY co puAN euoc rp uoaNc cmeAr cHAv - HA LoNG - eUANG NrNH

86o c6o tdi chinhth6ng 03 ndm20l7

t4m thdi con tdi sAn thu6 thu nh4p hodn lai chi dugc ghi nhdn khi chic chin c6 du lgi nhu4n tinh thut5 trong

tuong lai tl6 kh6Lu tri'c6c khoan ch€nh lQch t4m thdi.

Thu6 thu nhQp hodn lai dugc x6c dlnh theo thu6 su6t dp tfnh s6 6p dqng cho ndm tdi sdn dugc thu hOi hay

no phdi tri dugc thanh to6n. Thu6 thu nh4p hodn lai ilugc ghi nh4n vdo b5o c5o ktSt qud ho4t dQng kinh

doanh tril trudng hqp khodn thu6 O6 c6 lien quan d6n c6c kho6n mgc dugc ghi thing vdo v6n chri sd hfl'u.

Trong trudng hop d6, thut5 thu nh6p hodn l4i cf,ng tlugc ghi thing vdo vi5n chir s0 hfi'u.

Tdi san thut5 thu nhdp hodn lai vd ng thu6 thu nh4p hodn lai phAi tra dugc bi trir khi C6ng ty c6 quy6n hgp

ph6p dC bi tril giU'a tdi s6n thui5 thu nhap hipn hdnh v6i thuti thu nhflp hiQn hdnh phii nQp vd khi c6c tdi sdn

"thu6 thu nh4p hoin lai vd no thuti thu nhgp hodn lAi phii trd 1i6n quan t6i thu6 thu nh6p doanh nghiQp dugc

quan ly bdi cirng mQt co quan thu6 vd Cdng ty c6 dg tlinh thanh to6n thu6 thu nhdp hi€n hdnh tr€n co so

thuAn.

C6c lo4i thui5 kh6c clugc rip dgng theo cric lu4t thu6 hiQn hdnh tai Vi6t Nam

5. I ren

3U3t2017

VND

3ln2t20l6

VND

{t.

flLI

6I

Tidn rndt

I len gur ngan nang

Ti6n dang chuy6n

6. Phiii thu ngin h4n ciia khr{ch hing

Ph6i thu til kh6ch hdng CLB

Phdi thu tir c6c hoqt dQng kinh doanh khiic

7. Hing tdn kho

Nguy6n li6u, vdt li6u

Hdng h6a

cQng:

Dr,r phdng gi6rn giri hdng tdn kho

Gi6 tr! thuAn c6 th6 thpc hiQn <tugc cria hdng

t6n kho

(4.2s2.270.71s).

20.310.321.9ss

(790.685.780)

11.506.744.280

33.165.989.780

22.168.113.660

28.896.285j20

44.1s6.639.070

55.334.103.440 73.052.924.390

3lt3t20t7

VND

3ut2t20t6

VND

64.034.879.7s5

9.t12.758.270

1 3.78 r ,403.570

s3.r 16.668.690

73.147.638.025 66.898.072.260

3u3t2017

VND

3Ut2t20l6

. VND

19.571.244.000

4.991.348.670

7.293.602.400

5.003.827.660

24.s62.s92.670 12.297.430.060

t4

CONG TY CO PHAN QUOC TE HOANG GIAeAr cFrAv - HA LoNG - eUANG NrNH

B6o c6o tdi chinhth6ng 03 ndm2017

8. Thi sdn cti Olntr hfr'a hinh

Nhh xu'ri'ng, vft M6y m6c thi6t biki6n trric

Thi6t bivnnphdng

Phuong tiQn

v$n tiii

Do'n v!tinh :

TSCD hfr'u

hinh khdc

VND

-lI Ong

871.864.383.900

871.289.045.165

266.614.717.200

266.438.749.885

18.328.994.670

19.203.897.020

27.813.200.820

26.803.677.285

33.541.569.960

33.519.435.180

1.218.162.866.550

1.217.254.804.535

Nguy0n gi6

Tai ngdy

011012017

1'ai ngdy

3U0312017

Giri tri haomdn l0y k6

Tqi ngdy

0ll0t/2017

Tai ngdy

3103120t7

Gi6 tri cdn I4i

Tai ngdy

0U0v2017

Tai ngdy

3U03120t7

1 19. 1 15.473.960 125.789.797 .510 9.847.431 .550

124.1 17.008.7 85 131.823.322.400 1 0.662.1 02.990

11.149.315.030 19.273.653.470 285.175.67'.t.520

10.871.603.43s 20.766.053.000 298.240.090.610

752.748.909.940 140.824.919.690 8.481.563.120 16.663.885.790 14.267.916.490 932.987.195.030

747:17L036380 134.615.427.485 8.541.794.030 15.932.073.850 12.753.382.180 919.0't4.713.92s

'(

'/a,

9. Thi srin cii Ointr v6 hinh

Quydn sfi dung tldt Phdn mim ni6y tinh

Don vitinh: VND

Tdng

Nguy0n gi6

T4i ngdy 0110112017

T4i ngiy 3l/0312017

Giri.tri hao mdn liiy kt6

Tpingdy 01/0112017

T4i ngiy 3l/0312017

cii trlcdn t4i

T4ingdy 0110112017

T4i ngiy 3l/0312017

99.881.711.640

99.81s.797.620

t.892.340.690

1.891.091.895

101.774.052.330

101.706.889.515

76.908.750.670

78.208.471.880

1.553.822.800

t.577.261.455

78.462.573.470

79.785.733.335

22.972.960.970 338.517.890 23.3tt.478.860

21.607.325.740 313.830.440 2t.921.156.180

10. Chi phf x0y dg'ng co- brin dri'dang '

Chi phi xdy dgng co bdn dd dang (*)

cQng:

3u3/2017t.,

VND

3ut2t20t6

VND

59.781 .586.865 54.956.321.240

l5

s9.781.s86.86s 54.956.321.240

CONG TY CO PHAN QUOC TE HOANG GIAgAr cHAv - H4. LoNG - eUANG NINH

86o c6o thi chinhNgiy 31 th6ng 03 ndm20l7

ll.

12.

Diu tu g6p vtin viro do'n v! khicDAu tu g6p v6n vdo don vi kh6c la gi6 tri khodn ti6n g6p v6n vdo C6ng ty c6 phAn chri'ng kho5n'Quric t6

Hodng Gia, tuong ring v6i 5Yo v6n <li6u le cua c6ng ty ndy.

Chi phi tri truri'c ddi hgn

31t3t2017

VND

3Ut2t20t6

VND

C6ng cr,r dr,rng cr,r

Sr]'a chi'a l6n tdi sen c6 ilinh

cQng:

Tii siin thu6 thu nh$p hoin lqi

3.668.313.495

s.820.400.740

9.488.714.235

3.37s.814.140

5.401.739.040

8.777.553.180

13.

Dqr phdng trg'c6pth6i vi$c

Dg'phdng phii thungin h4n kh6 ddi

TOng (VND)

T4i ngdy 01101/2017

T4i ngdy 31103,2017

566.1 36.1 10 28.503.420 s94.639.530

,\(,\'t'/i,.t

Yl

565.762.505 28.484.610 s94.247.115

14. Thuti vi cfc khoin phni nQp nhir nuri'c

Thu0 GTGT

Thuti ti6u thu ddc biQt

Thu6 thu nhAp doanh nghiQp

C6c lo4i thu6 kh6c

c0ne

sU3t20\3

VND

3ut2t20t6

VND

5.724.452.580

10.064.471.340

2.384.688.845

2.395.742.000

7.504.01 4.01 0

3.852.007.640

t8.r73.612.765 13.751.763.650

15. Cdc khorin phrii tr:i ph:ii nQp ngln h4n khric

Chip tr6i n6i .

C6ng ty CP tu v6n iliQn lgc dAu khi Vi€t Nam

C6ng ty TNHH Du Thdnh

Cdng ty TNHH ph6t tri6n TM DiQp Anh

C6c khoin phe tra kh6c

3U3t2017

VND

3ut2t20t6

VND

5.653.082.050

2.182.252.765

631.386.140

415.s70.92s

8.643.534.515

17.s2s.826.39s

13.650.569.690

2.183.693.830

585.024.740

415.845.350. 5.722.254.770

22.557.388.380

16

cONG TY co PHAN euoc rs HoaNc ctaeAr cuAv - HA LoNG - eUANG NrNH

B6o c6o tdi chinhNgiy 31 th6ng 03 ndm20l7

16. Vay vir ng'thu6 tiri chinh ngln h4n

Ngdn ngdn hdng TMCP C6ng thuong Vi6t nam - CN

Thanh xu6n (l)Ngdn ng6n hing TMCP Ngopi thuong ViQt narn - CN Hq

long (2)

Vay ddi han d6n hgn trd

cQng:

Ng6n ng6n hdng TMCP Cdng thuong ViQt nam - CNThanh xudn (l)

Ngdn ngdn hdng T,MCP Ngo4ithuong ViQt nam - CN H4long (2)

3t/3t2017

VND

.3y12t20t6

VND

s9.424.189.}ss

22.090.155.780

12.299.082.180

59.135.322.660

22.t04.743.160

16.307.206.630

93.813.427.015 97.547.272.450

(l ) Khoan vay Ng6n hdng TMCP C6ng thuong ViQt Nam - Chi nh6nh Thanh Xudn bing VND vdi h4n mri'c

tin dqng cria hgp tl6ng ndy Ia 60 tj/ tl6ng vd d6o h4n vdo ngdy 3l th5ng l0 ndm 2017. Khodn vay ndy c6 ldi

su6t dugc tli0u chinh theo th6ng biio cta Ngdn hdng TMCP C6ng thuong ViQt Nam - Chi nhrinh Thanh Xudn

cho tirng thdi k,. Ldi vay duoc trii hdng th5ng. Khodn vay ndy ctrng vdi khoin vay ddi han t4i Thuy6t minh s6

17 dugc th6 ch6p bdng todn b0 giri tr! quyAn sri dpng ddt crla C6ng ty.

(2) KhoAn vay Ngdn hdng TMCP Ngoqi thuong ViQt Nam - Chi nhrinh H4 Long bdng VND vdi h4n rn['c tfn

dqng crlra hoo il6ng ndy ld 30 t1i ddng vd d6o h4n viro ngity 29 th6ng 04 n}im 2017 . Khodn vay ndy chlu ldi su6t

l},SYohdm vd tlugc tU dQng di0u chinh theo mf'c ldi su6t cira Ngdn hdng TMCP Ngo4i thuong ViQt Nam -

Chi nh6nh Ha Long cho ttng thdi ky. Ldi vay dugc trd hdng th6ng. Kho6Ln vay niy clugc th6 ch6p bing hQ

th6ng mriy rn6c, thi6t bi phdn ptr6i aiqn.

17. Yay vi ng'thuG tirichinh dii hqn

I

)tI,l

(

\

3U3t2017

VND

3ut2t20t6

VND

50.284.468.080 50.317.673.760

, 1.074.487.645 1.07s.197.190

51.3s8.9s5.725 51.392.870.950

TAi lgdy 18 th6ng 12 ndrn 2008, C6ng ty kf hqp d6ng vay ddi h4n sO OtlZOO8lSheraton vdi Ngdn hing

TMCP C6ng thuong ViQt Narn - Chi rlh6nh Thanh Xudn d6 x6y dgng dAu tu kh6ch s4n Hodng Gia H4 Long

vi dugc gia h4n/srJra dOi vdo ngiy 08 thring 0l ntun 2013 t4i vdn b6n sila d6i, bO sung Hgp d6ng tin dung s5

O7lPL. Sheraton'ld 170 ti' VND. Thoi h4n cho vay ld 96 th6ng k€ tir ngdy rfit v5n dAu ti€n vdi khorin cho vay

b6 sung, thdi gian dn han ld 3 th6ng, thdi gian trd ng ld 93 th5ng. Khoan vay b6 sung dugc trd trong 31 ki'3

th6ng, kj,trA ng d6u ti6n dugc 6n itinh sau khi htit thdi gian 6n h4n. KhoAn vay chiu ldi su6t'dugc tli6u chinh

theo th6ng b6o cria Ng6n hdng TMCP C6ng thucrng ViQt Nam - Chi nhrinh Thanh Xudn cho tilng thdi kj' vd

t7

cONc rv c6 PHAN euoc re uoaNc cmsAr cHAv - H4 LoNG - eUANG NrNH

86o c6o tdi chinhNgiy 31 th6ng 03 ndm20l7

dugc trd hdng quy. Kho6n vay niry dugc d6m bao bing giri tri quy6n sri dqng d6t va tai san hinh thdnh tt v6n

vay ndy.

18. Dg phdng phii tr:i dii h3n

3u03/2017

VND

3Ut2t20t6

VND

Dg phdng trg c6p rn6t vigc lam

c0ng

19. Viin g6p ciia chii sii'h['u

Thay d6i v6n chri sri'h['u

2.828.903.385

2.828.903.385

2.830.771.470

2.830.771.470

C6 tl6ng

SO du

Don v!tinh : VND

VlSn diu tu cria Lqi nhu{n chua Thflng du viSn Qui dAu tu Ch6nh lQch tf Tdng cQng

chri s0 hiiu cd nhAn phit tri6n

-L311212016 703.687.540.000 (40.192.304.6t7) 81.363.105.200 lt.206.193.409 296.746.697.288 1.0s2.811.231.280

s6 au

3y03t2011 703.687.s40.000 (62.122.688.797) 81,363.105.200 11.206.193.409 296.027.784.913 1.030.161.934.725

Tinh hinh,v6n g6p ciia cric cii Odng t4i thd'i tli6m 3l/03/2017 nhu sau :

Don vitinh : VND

3l/1212015 Ty rc "/"3110312015 Ty lQ o/o

i,.4t)I

t:,\Ong Nguy€n Chinh Nghia

C6ng ty TNHH dAu tq guOc t6 Khdi TiQp

; ,^Lac co dong Knac

cQng:

47.219.530.000

369.386.320.000

287.081.690.000

52

41

47.219.530.000

369.386.320.000

287.081.690.000

52

41

703.687.540.000 100 703.687.540.000 100

20. B0 ph$n theo linh vg'c kinh doanh

BQ ph$n theo linh vrpc tlla ly:COng ty chi c6 doarih thu duy nh6t t4i Thdnh ph6 Ha Long, tinh Quin! ninh.

BQ ph$n theo linh vgr kinh doanh:

C6ng ty dd thpc hiQn phdn c6p quan lf theo h4ng mgc kinh doanh. Co c6u t6 chfc cta C6ng ty dugc chiathdnh 4 b0 ph{n (TD'01/l/2017 gQp thdnh 02 b0 ph6n) vdi ho4t clQng chinh nhu sau:

l8

cONc ry cO PHAN euoc re uoeuc craeAr cFrAv - HA LoNG - eUANG NINH

86o c6o tdi chinhth6ng 03 n1m2017

- C6u t4c bO Qudc tti HoAng Gia:Kinh doanh trd choi c6 thudng - d6y ld ho4t <lQng mang tinh chdt thoi vp,kh6ng 6n clinh. Doanh thu ph6t sinh php thuQc vdo st5 lugng c6c dodn kh6ch tl6n choi vd k6t qu6.choi cuakhrich

- Khu Khrich s4n - BiQt thy Hodng Gia: Cho thu6 phdng vd c5c dlch vg li6n quan, ho4t ilQng kinh doanh mfar6i nudc

C6c th6ng tin v6 ho4t dQng kinh doanh theo b0 phan cua C6ng ty nhu sau:

Bring c6n Oiii to tor{n t4i ng}ry 3l thSng 03 n,m20l7 Don vi tinh: vND

Kh6ch s4n - BiQt

Ciu lac bO thu' Bt tri'

Tii sin

J'., " . ^ . ^I al san bQ phan

Tdi san kh6ng phdn b6

T6ng tni sfrn hqp nhdt

Ng ph:ii trl

Nq phni trd b0 ph0n

Nq phai tri kh6ng phdn b6

T6ng ng phrii tni hgp nh6t

K6t quri hogt tlQng kinh doanh,

I

Doanh thu thuAn

Gi6 vdn b0 phfln

Lqi nhuAn gQp

Chi phi khdng ph6n bO

Lg'i nhu$n ti'ho4t ilQng kinh doanh

PhAn lqi nhu6n trong cdc cdng ty li€n kiit

Doanh thu ho4t dQng tdi chinh

L6 khac

Chi phi tdi chinh

L6 truri'c thu6

Chi phi thu6 thu nhflp doanh nghiOp hi€n hdnh

Chi phi thuii thu nh6p doanh nghiQp hodn lai

L6 trong k]

cho k) hogt ilQng ti'nghy 0l llt20l7 tl6n ngdy 31103t2017 :

Kh6ch san - Bi6tCAU lac b0 thg' Bi tril T6ng c0ng

952.338.'777.390 90 122 943 680

235.568. I 33.570 343. r86.033.960

26.810.345.170 38.136.058.670

(35.7 67 .336.120) (27 .928.644.s10)

(8.956.990.950) 10.207.414.160

(306.597. r20.830)

(306.597. r 20.830)

Don vi tinh: VND

Tdng cOng

735.864.600.240

613.353.t t0.370

1.349.217.710.610

272.t57.046.700

46.898.729. l 85

3 I 9.055.775.885p.

I

(

.E

!)\64.946.403.840

(63.695.980.63 0)

1.250.423.210

(20 .489 .7 0s .320)

(r9.239.282.1 r0)

t.360.197.430

(233.094.370)

(3.8 r 8.205.130)

(2 r.930.384. r 80)

(2 I .930.384. l 80)

t9

Bing cin Oiii t<O todn tgi ngiy 31 thdng12 nIm 2016:

Ciu lac b0

cONc rY c0 PHAN euoc rE HoANG GrAsAr crrAv - HA LoNG - eUANG NrNH

86o c6o thi chfnhNgiy 31 th6ng 03 ndm20l7

Don vi tfnh: VNDKhich s4n - Bi$t

thu' Bir tri' Tdne c0nsTiri sfrn

I ar san bQ pnan

Tdi sdn kh6ng ph6n b6

Tiing tni sin hqp nhSt

Nq phiii triiNq phAi trn b0 phfln

Nq phii tri kh6ng phdn b6

T6ng nq phii trii hqp nhdt

279.806.163.620 1.258.518.413.180 (583.207.340. l20) 955.1 17.236.680

415.002.226.110

1.370.119.462.790

266.892.886.940

50.4 15.344.570

317.308.231.510

K6t qui ho4t ilQng kinh doanh cho k] ho4t tlQng til ngiry 0t tll20l6 tl5n ngiry 3110312016:

Do'n vitinh : VND

Cflu l4c bQ

C6ng vi6n/CaBiQt thg' mria nh4c din

t0c

Bi tri' T6ng cQng

3t0.s77.992.160 539.s22.234.900 (s83.207 .340.120)

Khrlch s4n 13

ting

Doanh thu thudn

Giri v6n b0 phdn

Lqi nhuAn gQp

(13.482.837.834) 6.946.39s.927

(24.614.27 4.186) (3.884.146.692)

(38.097.|2.020) 3.062.249.235

14.100.004.164 27.573.185.502

(1.301.123.424) (20.628.778.992)

12.798.880.740 6.944.406.510

35.136.747.759

(s0.428.323.294)

(1s.291.s7s.s3s)

(19.773.642.624)

(3s.06s.2 r 8. r s9)

1.031.233.302

(503.300.1 48)

(4.369.t39.733)

(38.906.424.738)

(38.906.424.738)

Chi phi kh6ng phdn b6I

Lgi nhuin tir hogt ilQng kinh doanh

PhAn lqi nhudn trong ciic c6ng ty li6n kOt

Doanh thu hoat dQng tdi chinh

L6 khrlc

Chi phi tdi chinhL5 tru'6c thu6

Chi phithui5 thu nhfp doanh nghiep hi€n hdnh

Chi phi thu0 thu nhflp doanh nghiQp hofrn l4i

L6 trong ki

':)0

JO

IU"oi

c4r\

20

cONG TY c0 PHAN euoc re HoeNc cmeAr cHAv - H4, LoNG - eUANG NrNH

B5o c6o thi chinhNgdy 31 th6ng 03 nam2017

21. Doanh thu ho4t dQng tii chinh

Quill20l7

VND

Qui I/2016

VND

Ch€nh lQch ti gia da thr,rc hiQn

Ch6nh lech ti gi6 chua thuc hiQn

Doanh thu ho4t <IQng tdi chinh khric

Lai ti6n gu'i

22. Chi phi ho4t tlQng tii chinh

''!

Ch6nh lech t)i gi6

l.al tren vav

Thu nhip khdc

Thu tir thanh lli TSCD

Thu kh6c

24. Chi phi khfc

4s0.986.440

904.559.540

4.651.450

359.838.s94

670.232.352

1.162.356

1.360.197.430 1.031.233.302

Qui ll20l7

VND

Qui I/20I6

VND

36s.104.790

3.4s3.100.340

247.939.476

4.121.200.257

3.818.205.130 4.369.139.733

Qui l/2O17

VND

Qui I/2016

VND

201.419.130

407.716.610 291.393J08

-,ct

,{G

PH

5cNG

.- T.:

609.r35.740 291.393.708

Qui l/2017

VND

Qui I/2016

VND

Gi6 tr! con l4i cria TSCD cI6 thanh ly

Cdc kho6n chi kh6c

li, _

. ,,842.230.110 794.693.8s6

842.230.11O 794.693.856

21

CONG TY CO PHAN QUOC TE HOANG GIAeAr cHAv - HA LoNG - quANc NrNH

86o c6o thi chinhNgdy 31 th6ng 03 ndm20l7

Chi phithu6 Thu nhfp doanh nghiQp hiQn hinh

(L6) lqi nhugn k6 todn trufc thu6

Eiiju chinh cho thu nh$p chiu thu6

Trir:- Thu nh4p kh6ng chiu thu6 (1)

cQng:

'. C6c kho6n didu chinh tdng doanh thu

- Chi phi kh6ng h-o. p ly cho mqc dich tinh thu6

- Chi phf du phong phii thu kh6 ddi

Thu nh$p chiu thu6/. /,

I nue suat

Chi phi thu6 thu nh4p doanh nghiQp hiQn hdnh

Thu6 thu nh$p doanh nghiQp hoin l4i

(21.930.384.180) (38.906.424.738)

Cho giai tlo4n

tt 01t0u2017

diin3t/o3t2ot7

VND

Cho giai do4n

ft 0U0t/2016

diin3yo3t2ot6

VND

337.786.030

337.786.030

(21.s92.s98.1s0)

200

sso.rsz.sle

556.187.346

(38.3s0.237.3e2)

20Yo

26. NghiQp vg vir sii du vti'i cdc b6n li6n quan

t.Trong nim, C6ng ty d6 c6 cric giao dich chu y6u sau vdi c6c b6n lien quan:

Liiy kG diln 3110312017

VND

Cung cdp dich vg [n nghi cho C6ng ty TNHH ddu

tu qu6c tC Khai TiCp - C6ng ty mg cira Ric I t5.469.410

l

Sd atr vdi cdc bAn fiAn quan:

Sii du cr[c khorin phii tr6 31t03t2017

VND

.aPhdi trd C6ng ty TNHH d6u tu qudc tC Khai TiQp

Liiy kii d6n 31/03/2016

VND

a'rY

iN

TE

Ciil-/.-^1, L\

.IU',zttZ

36.278.919

3Ul2t20t6

VND

62.0s2.900

22

cONc rv c6 pHAN euoc rp uoeNc cmeAr cHAv - HA LoNG - eUANG NINH

Bdo c6o tdi chfnhNgdy 31 th6ng 03 ndm2017

Thu nhQp cfia Ban Girim itilc itiiu hdnh thrqc hudng trong qu[ nhr sau:

QuiU20t7VND

Qui U2016

VND

Thu nhdp cia Ban gi6m d5c di6u hdnh

27. Nhiing th6ng tin khic

4r9.614.600 419.446.980

Hg long ngdy 16 thdng 4 ndm 2017

Kti tor{n tru'6'ng

Nguy6n Linh Chi

Ngu'd'i l$p

6',o@

*,o

ZJ