Ha Noi - Thang 7 nam 2015

CONG TY CO PHAN KHACH SAN THANG LOI

BAO CAO TAI CHINH DA DlTOC KlM TOANCho ky hoat Song tir ngay 17/09/2014 d^n ngay 31/12/2014

23

9

8

-7

-5

-3

10-

6

4

2

Thuyet minh Bao cao tai chinh

Bao cao Liru chuyen tien te

BAO CAO CUA BAN GlAM BOC

BAO CAO KIEM TOAN BOC LAP

BAO CAO TAJ CHINH BA BLTOC KIEM TOAN

Bang Can doi ke toan

Bao cao Ket qua ho^t dong kinh doanh

Trang

MUC LUC

CONG TY CO PHAN KHACH SAN THANG LCfl

BAO CAO CUA BAN GIAM DOC

Ban Giam doc Cong ty Co phan Khach san Thang Lgi trinh bay Bao cao nay cung voi Bao cao tai chfnh dadugc kilm toan cho ^^ hoat dong tu ngay 17/09/2014 d8n ngay 31/12/2014.

CONG TY

Cong ty Co phan Khach san Thang Lgi (ggi t^t la "Cong ty") truac day la Cong ty Khach san Du lichThing Lgi - Doanh nghiep Nha nuac dugc thanh lap theo Quyet dinh s6 304/QD-TCDL ngay 21 thang 10nam 1995 cua Tong Cue truong Tong Cue Du lich, dugc chuy^n doi sang hinh thuc Cong ty TNHH MTVtheo Quy6t dinh s6 2288/QD-BVHTTDL ngay 30 thang 6 nam 2010 cua Bo trudng Bo Van hoa, The thaova Du lich.

Cong ty chuyln d6i sang mo hinh Cong ty C6 phin theo Quyet dinh so 2650/QD-BVHTTDL ngay20/08/2014 cua Bo Van hoa The thao va Du lich. Cong ty hoat dong theo Giiy chung nhan dang ky doanhnghi^p Cong ty Co phan s6 0100106779 do So Ke hoach va Diu tu thanh ph6 Ha Noi cap dang ky thaydoi lin thur 4 ngay 17 thang 09 nam 2014. V6n dieu le cua Cong ty la 980.000.000.000 dong.

Ten Cong ty viet bing ti^ng nuac ngoai la: VICTORY HOTEL JOINT STOCK COMPANY.

Tru so chinh cua Cong ty tai: So 200, pho Yen Phu, phuong Yen Phu, quan Tay Ho, thanh pho Ha Noi.

Cac don vi true thuoc Cong ty nhu sau:

Stt Ten don vi true thuocDia chi

1Chi nhanh Cong ty tai Quang NinhSo 3 8 duong Trieu Duong, Phuong Tran Phu,Thanh pho Mong Cai, tinh Quang Ninh.

2Chi nhanh Cong ty tai thanh ph6S6 315/6D Le Van Sy, Phuong 13, Quan 3,Ho Chi Minh Thanh ph6 Ho Chi Minh.

HOI DONG QUAN TRI VA BAN GIAM DOC

Hoi dong Quan triBa Nguy^n Thi NgaChutichHDQT

Ong Nguyen Kim HaUy vien

Ong Hoang Manh QuanUy vien

Ba Nguyen Thi Thu H^ngUy vien

Ba Nguyen Thi PhugngUy vien

Cac thanh vien Ban Giam doc da dieu hanh Cong ty trong ky va den ngay lap Bao cao nay gom:

Ban Giam docOng Nguyen Kim HaTong Giam doc

Ong Tr^n Huu DungPho T6ng Giam doc

Ba Ngo Phuong LanPho Tong Giam doc

Ba Nguyen Hong HaiPho Tong Giam doc

CAC SU KEEN SAU NGAY KET THUC KY KE TOAN

Theo nhan dinh cua Ban Giam doc, xet tren nhung khia canh trgng yeu, khong co su kien bat thudng nao khacxay ra sau ngay khoa so ke toan lam anh huong den tinh hinh tai chinh va hoat dong cua Cong ty can thiet phaidiSu chinh hoac trinh bay tren Bao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 d6n ngay 31/12/2014.

CONG TY CO PHAN KHACH SAN THANG LOT

Nguyen Kim HaTong Giam docHa Noi, ngay 10 thdng 07 ndm 2015

'E

"I

Ban Giam doc Cong ty co trach nhiem lap Bao cao tai chinh phan anh mot each trung thuc va hop ly tinhhinh tai chinh cung nhu ket qua hoat dong kinh doanh va tinh hinh luu chuyen tien te cua Cong ty trong ky.Trong viec lap Bao cao tai chinh nay, Ban Giam doc dupe yeu cau phai:

•Lua chon cac chinh sach ke toan thich hop va ap dung cac chinh sach do mot each nhat quan;•Dua ra cac phan doan va udc tinh mot each hop ly va than trong;•Neu ro cac nguyen tac ke toan thich hap co dupe tuan thu hay khong, co nhung ap dung sai lech trong

yeu can dupe cong bo va giai thich trong Bao cao tai chinh hay khong;•Thi^t k, thuc hien va duy tri he thong kiem soat noi bo lien quan tai viec lap va trinh bay hop ly Bao --

cao tai chinh de Bao cao tai chinh khong bj sai sot trong yeu ke ca do gian Ian hoac bi loi;1<•Lap Bao cao tai chinh tren ca sa hoat dong lien tuc tru trudng hap khong the cho rang Cong ty se ti6p ,

tuc hoat dong kinh doanh.pu

Ban Giam doc xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap Bao cao tai chinh.

Ban Giam doc Cong ty chiu Each nhiem dam bao rang so sach ke toan dupe ghi chep mot each phu hop dephan anh mot each hop ly tinh hinh tai chinh cua Cong ty d bat ky thai diem nao va dam bao rang Bao caotai chinh phu hop vdi Chuin muc ki toan Viet Nam, Che dp ke toan doanh nghiep Viet Nam hien hanh vacac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh. Ban Giam doc cung chiutrach nhiem dam bao an toan cho tai san cua Cong ty va vi vay thuc hien cac bien phap thich hop de nganchan va phat hien cac hanh vi gian Ian va sai pham;

Thay m^t va dai dien Ban Giam doc,

*^

BAO CAO CUA BAN GIAM DOC (TIEP THEO)

KIEM TO AN VIEN

Bao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 den ngay 31/12/2014 dugc kiem toan bdi Cong tyHop danh Kilm toan Viet Nam (CPA VIETNAM) - Thanh vien Hang Kiem toan Quoc ti Moore Stephens.

TRACH NHIEM CUA BAN GIAM DOC

CONG TY CO PHAN KHACH SAN THANG LOI

MOORE STEPHENSINTERNATIONAL LIMITEDAn independent member firm of

TY

3AN

BAO CAO KIEM TOAN DOC LAPVl Bao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 din ngay 31/12/2014

cua Cong ty Co pMn Khach san TMng Loi(Bdo cdo kiem todn nay thay the Bdo cdo kiem todn

sd 371/2015/BBKT-BCTC/CPA VIETNAM ngay 10 thdng 06 ndm 2015)

Kinh giri:Hoi dong Quan tri va Ban Giam docCong ty C6 pMn Khach san ThSng Loi

Chung toi da kilm toan Bao cao tai chinh kem theo ctla Cong ty C6 phln Khach san Thing Loi, dugc lapngay 10 thang 7 nam 2015, tu trang 06 den trang 23, bao gom Bang Can doi ke toan t^i ngay 31 thang 12nam 2014, Bao cao K^t qua hoat dong kinh doanh, Bao cao Luu chuySn tiln te cho ky hoat dong tu ngay17/09/2014 den ngay 31/12/2014 va Ban Thuylt minh Bao cao tai chinh.

Trach nhiem cua Ban Giam doc

Ban Giam doc Cong ty chiu trach nhiem vl viec lap va trinh bay trung thuc va hop ly Bao cao tai chinh cuaCong ty theo Chu^n mure ke toan, Che do ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phap lyco lien quan din viec lap va trinh bay Bao cao tai chinh va chiu trach nhiem ve kiem soat noi bo ma BanGiam doc xac dinh la can thilt dl dam bao cho viec lap va trinh bay Bao cao tai chinh khong co sai sot trongylu do gian Ian hoac nham Ian.

Trach nhiem cua Kiem toan vien

Trach nhi|m cua chiing toi la dua ra y kien ve Bao cao tai chinli dua tren ket qua cua cudc kiem toan. Chungtoi da tiln hanh kiem toan theo cac Chuln muc kiem toan Viet Nam. Cac Chuan muc nay yeu cau chiing toituan thu Chuln muc va cac quy dinh ve dao due nghe nghiep, lap ke hoach va thuc hien cupc kiem toan dedat dugc su dam bao hop ly ve viec lieu Bao cao tai chinh cua Cong ty co con sai sot trong yeu hay khong.

Cong viec kiem toan bao gom thuc hien cac thu tuc nMm thu thap cac b^ng chung kiem toan ve cac so li|uva thuylt minh tren Bao cao tai chinh. Cac thu tuc kilm toan dugc lua chon dua tren xet doan cua kiem toanvien, bao g6m danh gia rui ro co sai sot trong ylu trong Bao cao tai chinh do gian Ian hoac nham Ian. Khithuc hien danh gia cac rui ro nay, kilm toan vien da xem xet kiem soat noi bo cua Cong ty lien quan dinviec lap va trinh bay Bao cao tai chinh trung thuc, hop ly nham thiet ke cac thu tuc kiem toan phu hop voitinh hinh thuc tl, tuy nhien khong nMm muc dich dua ra y kien vl hieu qua cua kiem soat noi bo cua Congty. Cong viec kilm toan cung bao gom danh gia tinh thich hop cua cac chinh sach ke toan dugc ap dung vatinh hgp ly cua cac udc tinh kl toan cua Ban Giam doc cung nhu danh gia viec trinh bay tong the Bao cao

tai chinh.

Chung toi tin tudng r^ng cac bang chung kiem toan ma chung toi da thu thap dugc la dly du va thich hgp

lam co so' cho y kien kiem toan cua chung toi.

T+84(4) 3 783 2121F+84 (4) 3 783 2122Einfo@cpavietnam.vnWwww.cpavietnam.vnSo: 554 /2015/BCKT-BCTC/CPA VIETNAM

CONG TY HOP DANH KIEM TOAN VIET NAMTry s6 chinh TP. Ha Noi:T^ng 8, Cao oc Van phdng VG BuildingS^235 Nguyln Trai, Quan Thanh Xuan, Tp. Ha Noi

GpA/lETNAM

T(N

Bui Thi ThuyKiem toan vienSd Giay CN BKHN kiim toan: 0580-2013-075-1

Nguyen Anh TuinPho Tdng Giam docSd Giiy CN BKHN kiem toan: 0779-2013-075-1Thay mat va d^i dienCONG TY HOP DANH KBEM TOAN VIET NAM - CPA VIETNAMThanh vien Hang kiem toan Quoc ti Moore StephensHd Noi, ngay 10 thang 07 nam 2015

Co* so1 phat hanh lai Bao cao va cu so1 y kien kiem toan ngoai trir

Bao cao nay dugc thay thi cho Bao cao kiim toan sd 371/2015/BBKT-BCTC/CPA VIETNAM ngay 10thang 6 nam 2015 do trong khi chd quyit dinh chinh thuc cua Bo Tai chinh tra loi Van ban cua Cue thueThanh phd Ha Noi ve viec de nghi Bo Tai chinh hirong dan ap dung chinh sach giam tien thue dat doi voicac trucmg hap giong nhu cua Cong ty, Cong ty Co phan Khach san Thing Lai da tarn dieu chinh giam tienthue dit 6 thang cu6i nam 2014 cho giai doan tu ngay 17/9/2014 den 31/12/2014 la 1.849.665.809 dong

Y kien kiem toan ngoai trie

Theo y kien ciia chung toi, ngoai tru anh huong cua van de neu tai doan "Co set phat hanh lai Bao cao va cosd cua y kien kiem toan ngoai trir", Bao cao tai chfnh kem theo da phan anh trung thuc va hop ly, tren cackhia c^mh trong yeu, tinh hinh tai chinh ciia Cong ty Co phin Khach san Thing Lai tai ngay 31 thang 12nam 2014 cung nhu ket qua hoat dong kinh doanh va cac luong luu chuydn tien te cho k^ hoat dong tu ngay17/09/2014 din ngay 31/12/2014, phu hop vdi Chuin muc ki toan Viet Nam, Chi do ki toan doanh nghiepViet Nam hien hanh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

Van de nhdn mgnh

Nhu da thuyet minh tai Thuyet minh so 5.14, Cong ty hach toan tang v6n diu tu ciia chu sd h^u von Nhanude vdi khoan phai thu khac sd tien: 13.482.088.850 dong.

qpA/IETNAM

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

-

_

-

-

VND17/09/2014

1.005.308.470.570

500.000.00063.471.504.01163.971.504.011

345.454.545(235.144.000)

235.144.000-

(68.071.245.642)180.332.779.092112.261.533.450112.606.987.995

176.578.492.006

155.350.000

214.720.000

-

370.070.000

2.688.240.6332.688.240.633

24.318.302.408-

253.239.5003.185.059.821

27.756.601.729

797.915.066.202797.915.066.202

828.729.978.564

VND31/12/2014

5.9

5.8

5.7

5.6

5.5

5.4

5.3

5.2

5.1

TM

270

268261260230229228227223222221220

200

158

154

151150

141140135133132131130

111110

100

MS

(270 = 100+200)TONG CONG TAI SAN

3. Tai san dai han khac1. Chi phi tra trade dai hanV. Tai san dai han khac

4. Chi phi xay dung co ban dd dangGid tri hao mdn luy keNguyen gid

3. Tai san cd dinh vd hinhGid tri hao mdn luy keNguyen gid

1. Tai san cd dinh him hinhII- Tai san co dinh

(200 = 210+220+240+250+260)B- TAISANDAIHAN

4. Tai san ng^n han khac

Thue va cac khoan khac phai thuNha nude

1. Chi phi tra trade ngan hanV- Tai san ngan han khac

1. Hang tdn khoIV- Hang ton kho5 Cac khoan phai thu khac3. Phai thu noi bo ngan han2. Tra trade cho ngudi ban1. Phai thu khach hangIII- Cac khoan phai thu ngsin han

1. Tien

I- Tien va cac khoan tirong dmmg tien(100 = 110+120+130+140+150)

A- TAI SAN NGAN HAN

TAI SAN

M^uBOl-DN

BANG CAN DOl KE TOANTai ngay 31 thang 12 nam 2014

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 dn ngay 31/12/2014

Tran Trung TuanNguyln Thi VInh Tra

Ke toan truung

17/09/2014

\1M

_

-

-

_

-

-

-

_

-

-

-

_

-

-

-

-

-

VND17/09/2014

1.254.408.689-

-

980.000.000.000981.254.408.689

981.254.408.689

713.454.548808.878.000

1.522.332.548

176.204.130

1.306.153.277

493.066.8632.748.829.590

14.670.261.868536.672.330

2.600.541.275-

22.531.729.333

24.054.061.881

VND31/12/2014

5.14

5.13

5.12

5.11

5.10

TM

420418417411410

400

338333330

323

319

316315314313312311310

300

MS

MauBOl-DN

63.498.558

369.469.219

15.234,351.106,48

NgirM lap

3.Hang hda nhan ban ho,

nhan ky guri, ky cuoc (VND)

4.No khd ddi da xu ly (VND)5.Ngoai te cac loai

-Do la My (USD)-Dong Euro (EUR)

31/12/2014TMChi tieu

CAC CHI TIEU NGOAI BANG CAN DOI KE TOANTai ngay 31 thang 12 nam 2014

1.005.308.470.570440

A- NO PHAI TRA

(300 = 310+330)I-No* ngiin ban

1.Vay va ng ngiin han2.Phai tra ngudi ban3.Ngufri mua tra tien trade4.Thue va cac khoan phai nop Nha nude5.Phai tra ngudi lao dong6.Chi phi phai tra

Cac khoan phai tra,phai nop ngan han khac

11. Quy khen thudng, phuc loi

II-Nff dai han3. Phai tra dai han khac8. Doanh thu chua thirc hien

B-VONCHUSdHUtJ(400 = 410+430)

I-Von chu so" hiru

1.Von dau tu cua chu so him

7.Quy dau tu phat trien8.Quy du phdng tai chinh10.Loi nhuan sau thue chua phan phdi

TONG CONG NGUON VON(440 = 300+400)

NGUON VON

BANG CAN DOIKE TOAN (Tiep theo)Tai ngay 31 thang 12 nam 2014

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chfnh cho ky hoat dong tu ngay 17/09/2014 den ngay 31/12/2014

Nguyen Thi Vinh Tra

mr^^&im docV ^^^Mng07nam2015

13

1.254.408.689

-

1.254.408.689

(543.729.010)

562.354.306

18.625.296

1.798.137.6993.173.762.521

9.659.871.8791.981.259

10.079.238.644

4.554.514.714

19.657.771.050

24.212.285.764

-

24.212.285.764

VNDd!n 31/12/2014

tu-17/09/2014Ky hoat dong

Mlu B 02-DN

5.20

5.19

5.18

5.17

5.16

5.15

TM

tradng

70

60

51

50

403231

3025

2422

21

20

11

10

0201

MS

Ngudi lap Ke toan

18. Lai ca ban tren co phieu

Loi nhuan sau thue thu nhap' doanh nghiep (60 = 50-51-52)

15. Chi phi thu! TNDN Men hanh

T6ng loi nhuan ke toan trade thu!

(50 = 30+40+45)

13. Loi nhuan khac (40 = 31-32)

12. Chi phi khac

11. Thu nhap khac

{30 = 20+(21-22)-(24+25)} '10. Loi nhuan thuan tit hoat dong kinh doanh9. Chi phi quan ly doanh nghiep

8. Chi phi ban hang

7. Chi phi tai chinh

6. Doanh thu hoat dong tai chinh

djch vu (20 = 10-11)Loi nhuan gop ve ban hang va cung cap

4. Gia von hang ban

Doanh thu thuin ve ban hang va cung cap

dichvu (10 = 01-02)

2. Cac khoan giam trir doanh thu

1. Doanh thu ban hang va cung cap djch vu

CHI TIEU

Cho ky hoat dong tur ngay 17/09/2014 d!n ngay 31/12/2014BAO CAO KET QUA HOAT DONG KEVH DOANH

CONG TY CO PHAN KHACH SAN THANG LQIBao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 d^n ngay 31/12/2014

Nguyen Thi Vinh Tra

Hd Noi, ngay 10 thdng 7 ndm 2015

797.915.066.202

2.248.579

792.474.398.901-

5.438.418.722

432.023.963

662.023.963

(230.000.000)

5.006.394.759

(63.471.504.011)

77.083.680.120

(2.688.240.633)

(4.386.816.213)

(1.530.724.503)

(10.076.190.629)(2.248.579)

-

7.293.306.015

1.254.408.689

VNDdin 31/12/2014til-17/09/2014Ky hoat dong

70

61

60

50

40

30

21

20

12111009

08

05040302

01

MS '

N

CHI TIEU

I Lieu chuyin tiin tie hoat ddng kinh doanh:1Lgi nhuan trirdc thul

2Dieu chinh cho cdc khodn:Khlu hao tdi san cl dinh

Cdc khoan du phongL^i/Lo ch^nh I^ ch ty gia hoi doai chua thuc hienLSi/L6 tur hoat dong d^u tuLgi nhuan tit ho^t d6ng kinh doanh truocnhung thay doi von luu dong

T^ng/Giam cdc khoan phai thuTdng/Giam hang tdn khoTang/Giam cdc khoan phai traTdng/Giam chi phi tra truocLuu chuyin tien thuan tir hoat dong kinh doanh

IILieu chuyin tiin tie hoat dong ddu tie:1 Tiin chi dl mua sdm, xay dung TSCD

vd cdc tai san dai han khdc

Tif n thu lai cho vay, c6 tuc va lgi nhuan dugc chia

Luu chuyin tiin thuln tir hoat dong ddu tu

IIILieu chuyin tiin tie hoat dong tai chinh:

Luu chuyen tiin thuan tir hoat dong tai chinh

Luu chuyin tiin thuan trong ky

Tiin vd tuong dmmg tiin dau ky

Tiin do dilu chuyin s6 duAnh huong cua thay dli TGHB quy dli ngoai te

Tiin vd tuong duong tien cuoi ky

MauB03-DNBAO CAO LUtT CHUYEN TIEN TE

(Theo phuang phdp gidn tiep)Cho ky hoat dong tir ngay 17/09/2014 din ngay 31/12/2014

CONG TY CO PHAN KHACH SAN THANG LOTBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 din ngay 31/12/2014

Tru sd chinh ciia Cong ty tai: So 200, pho Yen Phu, phudng Yen Phu, quan Tay Ho, thanh phd Ha Noi

So lao dong binh quan trong ky: 218 ngudi.

1.2 Nganh nghe kinh doanh va hoat dong chinh

•Dich vu luu tru ngan ngay. Chi tiet: Khach san•Hoat dong dich vu ho trg khac lien quan den van tai. Chi tiet: Hoat dong dai ly ban ve may bay•Hoat dong vui chcri giai tri khac chua dugc phan vao dau (tru cac ho^t dong Nha nude cdm)•Hoat dong ciia cac cau lac bo the thao (tru cau lac bo ban sung)•Hoat dong cua cac sd the thao•To churc gidi thieu va xuc tien thuong mai•Cung cap dich vu an uong theo hgp dong khong thudng xuyen vdi khach hang (phuc vu tiec,

hoi hgp, dam cudi...)

•Nha hang va cac dich vp an udng phuc vu luu dong (khong bao gom kinh doanh quan bar,phdng hat karaoke, vu truong);

•Giat la, lam sach cac san pham det va long thu•Dieu hanh tour du lich. Chi tiet: Kinh doanh Id hang quoc te; Kinh doanh lit hanh trong nude•Dich vu ho trg lien quan den quang ba va to chuc tour du lich. Chi tiet: Kinh doanh djch vu du

lich khac•Van tai hanh khach va dudng bo khac. Chi tiet Kinh doanh van chuy^n hanh khach du lich

bdng xe 6 to•Dich vu tam hoi, massage va cac dich vu tang cuong sue khde tuong tu (trtr hoat dong the

thao), khong bao gom day an huyet va xdng hoi bang thudc y hoc co truy6n)•Kinh doanh bat dong san, quyen su dung dat thupc chu sd huu, chii sd dung ho^c di thue

Chi ti^t: Kinh doanh bdt dong san;•(Doi vdi cac nganh nghe kinh doanh co dieu kien, Cong ty chi kinh doanh khi cd du dieu kien

theo quy dinh cua phap luat)./.

10

100%0,34%

30,00%30,00%20,24%

' 19,42%Tylesdhfru

980.000.000.0003.359.000.000

294.000.000.000294.000.000.000198.369.530.000190.271.470.000

VND

98.000.000335.900

29.400.00029.400.00019.836.95319.027.147

So co phan

TongCac co dong khacCong ty CP Phat triln TNCong ty TNHH Thung Lung VuaCong ty TNHH MTV Dau tu Phii MyV6n Nha nudeCo dong

CONG TY C6 PHAN KHACH SAN THANG LOUBao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 dn ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINHMib B 09-DN

1. THONG TIN KHAIQUAT

1.1 Hinh thuc so" huu von

Cong t^ Co pMn Khach san Thang Loi (goi tat la "Cong ty") trudc day la Cong ty Khach san Dulich Thang Lgi - Doanh nghiep Nha nude dugc thanh lap theo Quyet dinh so 304/QB-TCDL ngay21 thang 10 nam 1995 cua Tong Cue trirong Tong Cue Du lich, dugc chuyen doi sang hinh thucCong ty TNHH MTV theo Quyet dinh s6 2288/QD-BVHTTDL ngay 30 thang 6 nam 2010 cua Botrudng Bo Van hoa, The thao va Du lich.

Cong ty chuyen doi sang mo hinh Cong ty C6 phln theo Quy^t dinh s6 2650/QD-BVHTTDL ngay20/08/2014 cua Bo Van hoa The thao va Du lich. Cong ty hoat dong theo Giay chung nhan dangky doanh nghiep Cong ty C6 phan s6 0100106779 do So K6 hoach va D^u tu thanh pho Ha Noicap dang ky thay doi lin thur 4 ngay 17 thang 09 nam 2014.

Ten Cong ty vi^t bdng ti^ng nuoc ngoai la: VICTORY HOTEL JOINT STOCK COMPANY.

V6n di^u le cua Cong ty la 980.000.000.000 d6ng.

So huu von theo Dang ky kinh doanh:

CONG TY C6 PHAN KHACH SAN THANG LCttBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 din ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)Mlu B 09-DN

2.CO S6 LAP BAO CAO TAI CHINH VAKYKETOAN

Casor lap Bao cao tai chinh

Bao cao tai chinh kem theo dupe trinh bay bang Dong Viet Nam (VND), theo nguyen t^c gia gocva phu hop voi cac Chuan muc ke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam hienhanh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao cao tai chinh.

Nam tai chinh/ky ke toan

Nam tai chinh cua Cong ty bat dau tir ngay 01 thang 01 va ket thuc vao ngay 31 thang 12 hang nam.

Bao cao tai chinh nay dupe lap cho ky hoat dong tir ngay 17/09/2014 din ngay 31/12/2014.

3.CHUAN MlTC VA CHE DO KE TOAN AP DUNG

Che do va Chuan muc ke toan rip dung

Cong ty ap dung Che do Ke toan Doanh nghiep Viet Nam dupe ban hanh kem theo Quylt djnh s615/2006/QD-BTC ngay 20 thang 03 nam 2006, Thong tu s6 244/2009/T.T-BTC ngay 31 thang 12nam 2009 huong dan sua doi, bo sung Che dp ke toan doanh nghiep Viet Nam va cac Chuin muckS toan Viet Nam co lien quan do Bo Tai chinh ban hanh.

Tuyen bo ve viec tuan thu Chuan muc ke toan va Che do ke toan

Ban Giam doc Cong ty dam bao da tuan thu day dii cac Chuin muc ke toan Viet Nam va Che do k^toan doanh nghiep Viet Nam da dupe ban hanh va co hieu luc lien quan den viec lap va trinh bayBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 din ngay 31/12/2014.

Hinh thuc ke toan ap dung

Cong ty su dung hinh thiic kl toan Nhat ky chung

4.CAC CHINH SACH KE TOAN AP DUNG

Udc tinh ke toan

Viec lap Bao cao tai chinh tuan thu theo cac Chuan muc kl toan Viet Nam, Chi do kl toan doanhnghiep Viet Nam hien hanh va cac quy dinh phap ly co lien quan den viec lap va trinh bay Bao caotai chinh yeu cau Ban Giam doc phai co nhung uoc tinh va gia dinh anh huong din so lieu bao caove cong np, tai san va viec trinh bay cac khoan cong np va tai san tiem tang tai ngay lap Bao cao taichinh cung nhu cac so lieu bao cao ve doanh thu va chi phi trong suot ky ke toan. Ket. qua hoat

dng kinh doanh thuc te co the khac voi cac udc tinh, gia dinh dat ra.

Cong cu tai chinh

Ghi nhan ban dau

Tai san tai chinh

T^i ngay ghi nhan ban dau, tai san tai chinh dupe ghi nhan theo gia goc cong cac chi phi giao dichco lien quan true tiep den viec mua sam tai san tai chinh do.

Tai san tai chinh cua Cong ty bao gom tiln mat, tiln gui ngdn han, cac khoan phai thu khach hangva cac khoan phai thu khac.

Cong np tai chinh

T^i ngay ghi nhan ban dau, cong np tai chinh dupe ghi nhan theo gia goc cong cac chi phi giao dichco lien quan true tiep den viec phat hanh cong np tai chinh do.

Cong np tai chinh eua Cong ty bao gom cac khoan phai tra ngudi ban, phai tra khac, cac khoan chiphi phai tra.

Danh gia lai sau Ian ghi nhan ban dau

Hien tai, chua co quy dinh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau.

11

12

CONG TY CO PHAN KHACH SAN THANG LCIBao cao tai chfnh cho ky hoat dong tir ngay 17/09/2014 den ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINEE (TIEP THEO)M^u B 09-DN

4. CAC CHINH SACH KE TO AN AP DUNG (Tiep theo)Tien va cac khoan tirong duong tien

Tin mat va cac khoan tuang dirang tien mat bao gom tien mat tai quy, cac khoan ky cugc, ky quy,cac khoan dau tu ngan han hoac cac khoan dau tir co kha nang thanh khoan cao de dang chuyen doithanh ti^n va it co rui ro lien quan den viec bien dong gia tri chuyen doi cda cac khoan nay.

Ngoai te

Cac nghiep vu phat sinh Mng cac loai ngoai te dupe chuyen doi theo ty gia tai ngay phat sinhnghiep vu ciia Ngan hang TMCP Ngoai thirong Viet Nam. Tai ngay ket thuc nien do ke toan, s6 du-cac khoan muc tien tp co g6c ngoai te duoc danh gia lai theo ty gia mua Ngan hang TMCP Ngoaithucmg Viet Nam. Tat ca cac khoan clienh lech ty gia thuc te phat sinh trong ky va chenh lech dodanh gia lai dugc ghi nhan vao Bao cao K^t qua hoat dong kinh doanh.

Hang ton kho

Hang ton kho dugc xac dinh tren co so gi^ goc, trong trudng hop gia g6c hang ton kho cao hon giatri thuan co the thuc hien dugc thi phai tinh theo gia tri thuan co the thuc hien dugc. Gia goc hangton kho bao gom chi phi nguyen vat lieu true tiep, chi phi lao dong true tiep va chi phi san xuatchung, neu co, de co dugc hang ton kho 6' dja diem va trang thai hien tai. Gia tri thuan co the thuchien dugc dugc xac dinh bang gia ban udc tinh trir cac chi phi de hoan thanh ciing chi phi tiep thi,ban hang va phan phoi phat sinh. Hang ton kho dugc hach toan theo phuong phap ke khai thuongxuyen va tinh gia theo phuong phap binh quan.

Tai san co dinh huu hinh va khau hao

Tai san co d|nh huu hinh dugc phan anh theo gia goc, trinh bay theo nguyen gia tru gia tri hao monluy ki.

Tai san co djnh huu hinh dugc khau hao theo phuong phap dudng thing dira tren thai gian huudung udc tinh. Thoi gian khau hao cu the nhu sau:

Ky hoat dong tir ngay 17/09/2014

den 31/12/2014Nha cua va vat kien true05- 25 namMay moc va thiet bi03 - 05 namPhuong tien van tai05 namTai san khac02 nam

Tai san co djnh vd hinh va khau hao

Phan mem may vi tinh

Phan mem may vi tinh dugc ghi nhan ban dau theo gia mua va dupe khiu hao theo phuong phapducmg thing dua tren thai gian huu dung udc tinh.

Chi phi tra trudc dai han

Chi phi tra truac dai han lien quan den cong cu va dung cu, chi phi sua chua van phong dugc phananh ban dau theo nguyen gia va dupe phan bo theo phuang phap dudng thang vdi thai gian 2 nam.

Lgi thS kinh doanh la gia tri loi the quyen khai thac dit thue de kinh doanh khach san tai so 200Yen Phu, Tay Ho, Ha Noi theo Bien ban xac dinh gia tri Doanh nghiep tai thai diem 30/09/2013 vadugc phan bo theo dudng thang vdi thai gian la 10 nam.

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 d6n ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)M^u B 09-DN

4. CAC CHINH SACH KE TO AN AP DUNG (Tiep theo)

Chi phi phai tra

Cac khoan chi phi thuc te chua phat sinh nhung dugc trich trudc vao chi phi san xu^t, kinh doanhtrong ky de dam bao khi chi phi phat sinh thuc te khong gay dot biln cho chi phi san xuat kinhdoanh tren co sd dam bao nguyen tac phu hgp giua doanh thu va chi phi. Khi cac chi phi do phatsinh, neu co chenh lech vdi so da trich, ke toan tien hanh ghi bo sung hoac ghi giam chi phi tuongung vdi phan chenh lech.

Von chu sd hum

Von dau tu cua chu sd huu dugc ghi nhan theo so v6n thuc gop ciia chu sd huu.

Ghi nhan doanh thu

Doanh thu ban hang dugc ghi nhan khi dong thdi thda man tat ca nam (5) dieu kien sau:(a)Cong ty da chuyen giao phan ldn rui ro va lgi ich gan lien vdi quyen sd huu san pham hoac

hang hoa cho nguoi mua;(b)Cong ty khong con nam gift quy6n quan ly hang hoa nhu ngudi sd huu hang hoa hoac quy6n

kiem soat hang hoa;(c)Doanh thu dugc xac dinh tuong doi chac chan;(d)Cong ty se thu dugc lgi ich kinh te tu giao dich ban hang; va(e)Xac dinh dugc chi phi lien quan den giao dich ban hang.

Lai tir cac khoan dau tu dugc ghi nhan khi Cong ty cd quyen nhan khoan lai.

Time

Thue thu nhap doanh nghiep the hien tong gia tri cua so thue phai tra hien tai va so thue hoan lai.

So thue hien tai phai tra dugc tinh dua tren thu nheip chiu thue trong ky. Thu nhap chiu thu^ khacvdi lgi nhuan thuan dugc trinh bay tren Bao cao Ket qua hoat dgng kinh doanh vi khong bao g6mcac khoan thu nhap hay chi phi tinh thue hoac dugc khau tru trong cac nam khac (bao gom ca 16mang sang, neu cd) va ngoai ra khong bao gom cac chi tieu khong chju thue hoac khong dugckhau tru.

Viec xac dinh thue thu nhap cua Cong ty can cu vao cac quy dinh hien hanh ve thud Tuy nhien,nhung quy dinh nay thay doi theo tirng thdi ky va viec xac dinh sau cimg ve thue thu nhap doanhnghiep tuy thuoc vao ket qua kiem tra cua eg quan thue cd tham quyen.

Cac loai thue khac dugc ap dung theo cac luat thue hien hanh tai Viet Nam.

Lai tren co phieu

Lai ca ban tren c6 philu doi vdi cac co phi^u pho thong dugc tinh bang each chia lgi nhuan hoac 16thugc ve co dong sd huu co phieu pho thong cho so luong binh quan gia quyen co phieu pho thongluu hanh trong ky. Lai suy giam tren co phieu dugc xac dinh bang viec dieu chinh lgi nhuan hoac 16thugc ve co dong sd huu co phieu pho thong va sd lugng binh quan gia quyen co phieu pho thongdang luu hanh do anh hudng cua cac co phieu pho thong cd tiem nang suy giam bao gom trai phieuchuyln doi va quyen chon co phieu.

Cac ben lien quan

Dugc coi la cac ben lien quan la cac ben gop von, cac ca nhan true tiep hay gian tiep qua mot hoacnhieu trung gian cd quy^n kilm soat cong ty hoac chm su kiem soat chung vdi Cong ty. Cac benlien ket, cac ca nhan nao true tiep hoac gian tiep nam quyen bieu quyet cua Cong ty ma cd anhhudng dang kl ddi vdi Cong ty. Nhung chuc trach quan ly chii chot nhu Tong Giam doc, vien chuccua Cong ty, nhung thanh vien than can trong gia dinh cua nhftng ca nhan hoac cac ben lien ket nayhoac nhung Cong ty lien ket vdi cac ca nhan nay cung dugc coi la ben lien quan.

13

14

-

-

17/09/2014VND

-

-

17/09/2014VND

-

-

17/09/2014VND

155.350.000

155.350.000

31/12/2014VND

214.720.000

214.720.000

31/12/2014VND

2.688.240.633

703.265.1871.686.509.086

232.000298.234.360

31/12/2014VND

Tamung

Tong

Thue thu nhap doanh nghiep nop thua

Tong

5.5 Tai san ng^n han khac

Nguyen lieu, vat lieuCong cu, dung cuThanh phimHang hoa

Tong

5.4 Thue va cac khoan phai thu Nha nuoc

(1): Phai thu khac bao gom 1.343.600.000 dong la tien ban co phan uu dai cho nguoi lao dong(40%). Theo thoa thuan so 18 ngay 04/08/2014, phan v6n nay da duoc 3 c6 dong la: Cong ty TNHHThung Lung Vua, Cong ty Co ph^n Phat trien TN, Cong ty TNHH MTV Dau tu Phu My bu d^p vaongay 05 thang 06 nam 2015, cac cong ty nay da chuyen dii so tien nay thong qua tiln gui ngan hangcho Cong ty Co phan Khach san Thang Loi.

(2): Theo Quylt dinh s6 4178/QD-BVHTTDL ngay 19/12/2014 cua Bo Van hoa Thl thao va Du ljchve viec Gia tri doanh nghiep cua Cong ty TNHH MTV Khach san Thang Loi tai thol diem chinh thucchuyln thanh Cong ty C6 phln thi s6 y6n gop thieu 13.482.088.850 dong cua Cong ty Co phlnKhach san Thang Lai se duoc bu dap dan tu* nguon tien co tuc co dong Nha nuoc nhan dugc trongqua trinh hoat dong san xuat kinh doanh cua Cong ty co phan.

5.3 Hang ton kho

-

17/09/2014VND

-

-

17/09/2014VND

24.318.302.408

9.414.166.6661.422.046.892

13.482.088.850

31/12/2014VND

797.915.066.202

1.721.573.560796.193.492.642

31/12/2014VND

Tong

Lai tien gui du thu tai Ngan hang Seabank

Phai thu khac (1)Phln von gop thieu cua Nha nude (2)

Phai thu khac

Tong

Tien matTiln gui ngan hang

BAO CAO KET QUA HOAT D0NG RINH DOANHTiln va cac khoan tircrag dmmg tien5.1

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chfnh cho ky hoat dong t'ir ngay 17/09/2014 den ngay 31/12/2014

THUYET MEVH BAO CAO TAI CHINH (TIEP THEO)Mlu B 09-DN

5. THONG TIN BO SUNG CHO CHI TIEU TRINH BAY TREN BANG CAN DOI KE TOAN,

15

112.261.533.450-

68.071.245.642

251.560.568-

306.794.941

486.733.269-

2.230.651.194

4.272.023.970-

4.520.196.264

107.251.215.643-

61.013.603.243

68.462.589.218

7.293.306.015

391.343.57660.777.939.627

391.343.576391.343.576

180.332.779.092

180.462.668.655

230.000.000129.889.563

180.102.779.092129.889.563129.889.563

Mau B 09-DN

>ow v/ tinh: VND

T6ng

308.956.692

79.113.943

229.842.749

2.161.751

2.161.751

Nguyen gia ciia tai san co djnh hiru hinh da kh^u hao het nhung vln con sudung vai giatri tai ngay 31/12/2014 la: 1.831.081.130 dong.

NGUYEN GIA

So dir tai 17/09/2014

Tang trong ky

Mua trong k^Phan loai laiDieu chuygn s6 du

Giam trong kyPhan loai lai

S6dir tai 31/12/2014

GIA TRI HAO MON LUY KE

So du-tai 17/09/2014

Tang trong kyKhSu hao trong ky

Phan lo^i laiDieu chuygn so duGiam trong kyPhan loai lai

S6du tai 31/12/2014

GIA TRI CON LAI

Tai 17/09/2014Tai 31/12/2014

558.355.509

558.355.509

129.889.563428.465.946

2.245.536.882

953.082.586

1.292.454.296

14.885.68814.885.688

4.520.196.264

614.782.261

161.500.8273.743.913.176

61.387.899.380

5.646.327.225

55.741.572.155

374.296.137374.296.137

2.717.384.4638.792.220.234168.264.818.886

2.717.384.463

2.717.384.4638.922.109.797

230.000.000

8.692.109.797

129.889.563129.889.563

168.264.818.886

16S.264.818.886

TSCDhfru hinh khc

Phuwng tienvan tai, truygn dSnMay m6c, thi^t bj

Nha cva,

vat kign true

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.6 Tai san co dinh hfru hinh

••••••••••••••aCONG TY CO PHAN KHACH SAN THANG LOTBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 den ngay 31/12/2014

16

17/09/2014VND

500.000.000

500.000.000

31/12/2014VND

Ky cuoc ky quy dai han

Tong

5.9 Tai san dai han khac

63.471.504.011

17/09/2014VND

235.144.000

235.144.000235.144.000

235.144.000

235.144.000235.144.000

3.318.937.252

996.910.199

1.058.077.393

58.097.579.167

31/12/2014VND

235.144.000

235.144.000235.144.000

235.144.000

235.144.000235.144.000

Tong

Ban vi tinh: VND

B 09-DN

Phan memmay vi tinh

NGUYEN GIASo du tai 17/09/2014Tang trong kyDieu chuyen so du

Giam trong ky

So du tai 31/12/2014GIA TRIHAO MON LUY KESo dir tai 17/09/2014Tang trong kyDieu chuyen so du

Giam trong kySo du tai 31/12/2014

GIA TRI CON LAITai 17/09/2014Tai 31/12/2014

5.8 Chi phi tra truox: dai han

Chi phi cong cu dung cu cho phan boChi phi sua chua tai san co dinhcho phan bo va chi phi khac

Chi phi cong cu dung tang theo Bien ban xacdinh gia tri Doanh nghiep tai thai diem 30/9/2013

Loi the kinh doanh tang theo Bien ban xac dinhgia tri Doanh nghiep tai thoi di^m 30/9/2013

T6ng

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chfnh cho ky hoat dong tu ngay 17/09/2014 den ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.7 Tai san vo hinh

17

-

-

17/09/2014VND

-

• i i i i

17/09/2014VND

-

-

17/09/2014VND

808.878.000808 878 000

31/12/2014VND

1.306.153.277

396.977.244771.405

376.500.000369.000.000162.904.628

31/12/2014VND

493.066.863

337.612.318

155.454.545

31/12/2014VND

Nhan ky quy, ky cugc dai han

Tong

Kinh phi cong doanB^o hiem xa hoiTi!n dat cgc tiec cuoi, hoi thaoTi!n dgc cgc dia diem

Cac khoan phai tra khac

Tong

5.13 Phai tra dai han khac

Trich trudc chi phi sua chua, cai taonang cap khach san va chi phi khacTrich trudc chi phi khac

Timg

5.12 Cac khoan phai tra, phai nop ngan han khac

(*): Trong ky, Cong ty thue hien dieu chinh giam tien thue dat vdi so tien la: 1.849.665.809 dong.Viec di!u chinh giam ti!n thue ddt can cu theo Nghi Quy!t S6 02/2014/NQ-CP ngay 07/01/2013 cuaChinh phii v6 mot so giai phap thao go kho khan cho san xu^t kinh doanh, h trg thi truotig, giaiquyt no xiu; Bien ban lam viec ngay 01/04/2014 cua Cong ty va Chi Cue Thug Quan Tay Ho voinoi dung lam viec ve cong van kien nghi de nghi giam tien thue dat ky 2 nam 2014 theo Nghi QuyetS6 02/2014/NQ-CP ngay 07/01/2013 cua Cong ty. Tai Bien ban lam viec, Chi Cue Thu^ Quan TayH6 xac dinh Cong ty khong thuoc doi tugng dugc giam tien thue d^t 6 thang cu6i nam 2014 theoNghi Quy!t S6 02/NQ-CP ngay 07/01/2013, va Chi Cue da t6ng hgp bao cao d6i voi cac truong hgpde nghi dugc giam tien the dat 6 thang cuoi nam 2014 de Cue thue tiep tuc bao cao Bo Tai chinh v!kien nghi cua nguoi nop thue gap kho khan khi khong dugc xet giam ti!n thue dat theo Nghi QuyltS6 02/NQ-CP ngay 07/01/2013. Trong khi chua co v^n ban tra ldi v! kien nghj giam tin thue datcua co quan co tham quyen, Chi Cue Thue yeu cau don vi nop du so tien theo thong bao cua co quanthue. Hien chua co thong bao chinh thue cua co quan co tham quyen ve kien nghi giam thue neu tren.

5.11 Chi phi phai tra

Thue gia tri gia tangThue thu nhap ca nhanThue tai nguyenThue nha <tet va tien thue dat (*)Cac khoan phai nop khac

Tong

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tur ngay 17/09/2014 din ngay 31/12/2014

THUYET MINH BAO CAO TAJ CHINH (TIEP THEO)

5.10 Thue va cac khoan phai nop Nha niroc

-

-

-

-

-

_

VND17/09/2014

Mau B 09-DN

14.670.261.868

676.567.17513.305.457.941

6.143.10023.922.565

658.171.087

VND31/12/2014

1

18

980.000.000.000

980.000.000.000

Ky hoat dong

tir 17/09/2014den 31/12/2014

VNDVon dau tir cua chu so1 hiru

Von gop tai dau kyVon gop tang trong kyVon gop giam trong kyVon gop tai cuoi ky

Co tire, loi nhuan da chia

Cac giao dich ve von voi chu so' huu va phan phoi co tuc, chia loi nhuanc.

(1): Trong do, Cong ty ghi nhan Von dieu le theo Giay chumg nhan dang ky kinh doanh tren ca sov6n chua thuc gop vdi s6 tign 13.482.088.850 ddng : Theo Quyet djnh s6 4178/QB-BVHTTDLngay 19/12/2014 cua Bo Van hoa The thao va Du ljch ve viec Gia tri doanh nghiep ciia Cong tyTNHH MTV Khach san Thang Loi tai thoi diem chinh thuc chuy^n thanh Cong ty Co phan thi s6von gop thieu 13.482.088.850 dong ciia Cong ty Co phan Khach san Thang Loi se duoc bu dap d^ntir nguon tien co turc co dong Nha nude nhan duoc trong qua trinh hoat dong san xuat kinh doanhcua Cong ty co phan.

(2): Trong do bao gom 1.343.600.000 dong la tien ban co phan uu dai cho ngudi lao dong (40%).Theo thoa thuan s6 18 ngay 04/08/2014, phan v6n nay da duoc 3 co dong la: Cong ty TNHH ThungLung Vua, Cong ty Co phan Phat trien TN, Cong ty TNHH MTV Bau tu Phu My bu dap vao ngay05 thang 06 nam 2015, cac cong ty nay da chuyen dii so tien nay thong qua tien gui ngan hang choCong ty Co phan Khach san Thang LoL

-

VND17/09/2014

980.000.000.000

3.359.000.000294.000.000.000294.000.000.000198.369.530.000190.271.470.000

VND31/12/2014

T6ng

Cac co dong khac (2)Cong ty CP Phat trien TNCong ty TNHH Thung Lung VuaCong ty TNHH MTV Bau tu Phu MyVonNhanuac (1)

981.254.408.6891.254.408.689980.000.000.000

981.254.408.689

980.000.000.000

1.254.408.6891.254.408.689

1.254.408.689980.000.000.000

980.000.000.000

Giam trong ky

So dir tai 31/12/2014

b. Chi tiet von chu so1 hum

S6 dir tai 17/09/2014

Tang trong ky

Bi^u chinh so du

T6ng

Dm vi tinh: VND

Mau B 09-DN

Loinhuan sau thue

chum phan phoi

Von dau tir

cua chu so' hum

Boi chieu bien dong von chu so1 huma.

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 din ngay 31 /12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.14 Von chu so1 hfru

19

Ky hoat dongtir 17/09/2014

den 31/12/2014VND

10.076.190.629360.950

2.687.065

10.079.238.644

Lai tien giriLai chenh lech ty gia phat sinh trong ky

Lai chenh I^ ch ty gia do danh gia lai so du cuoi ky

Tong

5.17 Doanh thu hoat dong tai chinh

Ky hoat dongtir 17/09/2014

den 31/12/2014VND

4.494.102.23515.163.668.815

19.657.771.050

Ky hoat dong

tir 17/09/2014den 31/12/2014

VND

8.527.476.17015.684.809.594

24.212.285.764

Tong

17/09/2014Co phieu

Mau B 09-DN

Gia von cua hang da banGia von cua djch vu da cung cap

Doanh thu ban hang hoaDoanh thu cung cap djch vu

Tong

5.16 Gia von hang ban

96.651.79196.651.791

10.000

31/12/2014C6 phieu

So lirong co phieu dang hru hanhCo phieu pho thong

Menh gia co phieu dang luu hanh(dong/co phieu)

5.15 Doanh thu ban hang va cung cap djch vu

d. Co phieu

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 den ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

5.14 Von chu so1 hfru (Tiep theo)

20

96.651.791

13

Ky hoat dongtir 17/09/2014

den 31/12/2014

1.254.408.689

Ky hoat dongtir 17/09/2014

den 31/12/2014VND

61.048.9781.723.259.870

50.480.500375.614.934963.358.239

3.173.762.521

Loi nhuan ke toan sau thue thu nhapdoanh nghiep (VND)

Lai nhuan hoac 16 phan bo cho co dongso huu c6 phieu pho thong (VND)

Co phieu pho thong dang liru hanh binh quantrong ky (co phieu)

Lai co1 ban tren co phieu (VND/co phieu)

Chi phi nguyen lieu, vat lieu, do diingChi phi nhan congThue, phi, le phiChi phi dich vu mua ngoaiChi phi khac bang tien

Tong

5.20 Lai co" ban tren co phieu

5.19 Chi phi quan ly doanh nghiep

2.941.505.9762.829.190.5464.333.109.270

(1.849.665.809)829.454.663241.381.772334.895.461

9.659.871.879

Chi phi nguyen lieu, vat lieu, do diingChi phi nhan congChi phi khau hao tai san co djnhChi phi tin thue datChi phi sura chuaChi phi djch vu mua ngoaiChi phi khac bang tien

Tong

CONG TY CO PHAN KHACH SAN THANG L0IBao cao tai chfnh cho ky hoat dong tir ngay 17/09/2014 den ngay 31/12/2014

THUYET MEVH BAO CAO TAI CHINH (TIEP THEO)Mu B 09-DN

5.1S Chi phi ban hangKy hoat dongtir 17/09/2014

den 31/12/2014VND

21

Cong ty chua danh gia gia tri hgp ly ciia tai san tai chinh va cong ng tai chinh tai ngay ket thuc niendo ke toan do Thong tu 210 cung nhu cac quy dinh hien hanh chua co huong dan cu th^ v6 viec xacdjnh gia tri hgp ly ciia cac tai san tai chinh va cong ng tai chinh. Thong tu 210 yeu cu ap dungChuan mire Bao cao tai chinh Quoc te ve viec trinh bay Bao cao tai chinh va thuyet minh thong tindoi vdi cong cy tai chinh nhung khong dua ra huong dan tuong duong cho viec danh gia va ghi nhancong cy tai chinh bao gom ca ap dung gia trj hop ly, nham phu hgp vdi Chuan muc Bao cao tai chinhQuoc te.

Muc tieu quan ly rui ro tai chinh

Rui ro tai chinh bao gom rui ro thj trudng (bao gom riii ro ty gia, rui ro lai suat va rui ro ve gia), rui rotin dung, rui ro thanh khoan va rui ro lai suat ciia dong tien.

-

-

-

-

17/09/2014VND

5.208.639.415

4.715.572.552

493.066.863

825.418.428.431

797.915.066.202

27.503.362.229

31/12/2014VND

Gia tri ghi so

Tai san t^i chinh

Tien va cac khoan tuong duong tien

Phai thu kMch hang va phai thu khac

T6ngCong ng tai chinhPhai tra ngudi ban va phai tra khac

Chi phi phai tra

Tong

CONG TY CO PHAN KHACH SAN THANG LOIBao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 den ngay 31/12/2014

THUYET MINH BAO CAO TAI CIHNH (TIEP THEO)Mlu B 09-DN

6. THONG TIN KHAC

6.1Cac sir kien phat sinh sau ngay ket thiic nien do ke toan

Theo nhan d|nh ciia Ban Giam doc, xet tren nhfrng khfa canh trong yeu, khong co sir kien bat thudng naokhac xay ra sau ngay khda so k^ toan lam anh hudng den tinh hinh tai chinh va hoat dong cua Cong ty canthi^t phai di^u chinh hoac trinh bay tren Bao cao tai chinh cho ky hoat dong tir ngay 17/09/2014 den ngay31/12/2014.

6.2Cong cu tai chinh - Quan ly rui ro

Quan ly rui ro von

Cong ty quan tri ngudn von nham dam bao rang Cong ty co the vira hoat dong lien tuc vfra toi da hoalgi ich ciia cac co dong thong qua toi mi hoa so du nguon von va cong ng.

Cau true von ciia Cong ty gom co cac khoan ng (bao gom cac khoan vay trir di tien va cac khoan tuong

duong tien) va phan von thuoc so hfru, cac quy du tru va lgi nhuan sau thue chua phan phoi.

Cac chinh sach ke toan chu yeu

Chi tiet cac chinh sach ke toan chu yeu va cac phuong phap ma Cong ty ap dung (bao gom cac tieuchi de ghi nhan, co so xac djnh gia tri va co so ghi nhan cac khoan thu nhap va chi phi) doi vdi tungloai tai san tai chinh, cong ng tai chinh va cong cu von dugc trinh bay chi tiet tai Thuyet minh so 4..

22

CONG TY CO PHAN KHACH SAN THANG LOTBao cao tai chinh cho ky hoat dong tfr ngay 17/09/2014 ddn ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)Mlu B 09-DN

6.2 Cong cu tai chinh - Quan ly rui ro (Tiep theo)

Rui ro thi trudng

Hoat dong kinh doanh cua Cong ty se chu yeu chiu rui ro khi co sir thay doi ve ty gia hoi doai va laisudt. Cong ty khdng thuc hien cac bien phap phdng ngua riii ro nay do thidu thi trudng mua cac congcu tai chinh.

Quan ly rui ro ty gid

Cong ty thuc hien mot sd cac giao dich co goc ngoai td, theo do, Cong ty se chiu rui ro khi co biendong ve ty gia. Cong ty khdng thuc hien bien phap dam bao do thidu thi trudng mua cac cong cu taichinh nay.

Quan ly rui ro lai suat

Cong ty chju rui ro lai sudt trpng yeu phat sinh tir cac khoan vay chju lai suat da dugc ky kdt. Riiinay se do Cong ty quan trj bang each duy tri d muc do hop ly cac khoan vay va phan tich tinh hincanh tranh tren thj trudng dd co dugc lai suat co lgi cho Cong ty tir cac ngudn cho vay thich hop.

Quan ly rui ro ve gid hang hoa

Cong ty mua nguyen vat lieu, hang hoa tir cac nha cung cap ngoai nude dd phuc vu cho hoat dong

san xuat kinh doanh. Do vay, Cong ty se chju riii ro tir vide thay ddi gia ban ciia nguyen vat lieu,hang hoa.

Rui ro tin dung

Riii ro tin dyng xay ra khi mot khach hang hoac doi tac khdng dap irng dugc cac nghTa vu trong hgpdong dan ddn cac ton that tai chinh cho Cong ty. Cong ty co chinh sach tin dung phii hgp va thudngxuyen theo ddi tinh hinh dd danh gia xem Cong ty co chju riii ro tin dung hay khdng. Cong ty khdngco bat ky rui ro tin dung trpng yeu nao vdi cac khach hang hoac doi tac bdi vi cac khoan phai thu dentir mot sd lugng ldn khach hang hoat dong trong nhidu nganh khac nhau va phan bd d cac khu vucdja ly khac nhau.

Quan ly rui ro thanh khoan

Muc dich quan ly riii ro thanh khoan nham dam bao dii ngudn vdn dd dap irng cac nghTa vu tai chinhhien t^ti va trong tucrng lai. Tinh thanh khoan cung dugc Cong ty quan ly nhgm dam bao miic phu trdigi&a cong ng ddn han va tai san ddn han trong ky d muc co the dugc kiem soat doi vdi so vdn maCong ty tin rang co the tao ra trong ky do. Chinh sach ciia Cong ty la theo ddi thudng xuyen cac yeucau ve thanh khoan hien tai va du kidn trong tuong lai nham dam bao Cong ty duy tri dii muc duphdng tien mat, cac khoan vay va dii vdn ma cac chii sd huu cam kdt gop nham dap irng cac quy djnhve tinh thanh khoan ngan han va dai han hon.

Bang dudi day trinh bay chi tidt cac miic dao han theo hop dong con lai doi vdi cong ng tai chinh phiphai sinh va thdi han thanh toan nhu da dugc thda thuan. Bang nay dugc trinh bay dira tren dong tienchua chidt khau ciia cong ng tai chinh tinh theo ngay sdm nhat ma Cong ty phai tra va trinh bay dongtien ciia cac khoan gdc va tien lai. Ngay dao han theo hgp dong dugc dua tren ngay sdm nhat maCong ty phai tra.

23

Nguyen Thi VInh Tra

Ngirdi lap

Day la ky hoat dpng dau tien cua Cong ty Co phan nen khong cd sd lieu so sanh.

6.4 So lieu so sanh

340.000.000Tien luong, ti^n thudngBan Giam doc va

Hoi dong Quan tri

Ky hoat dongtii-17/09/2014 '.0i

31/12/2014 ^VNDTinh chat giao djehBen lien quan

797.915.066.202

27.503.362.229

T6ngVND

Tu-1- 5 n3m

VND

797.915.066.202

27.503.362.229

Duoi 1 nam

VND

Tir 1-5 n3m

VND

Duoi 1 n3m

VND

6.3 Giao djch va so dir vdi cac ben lien quan

31/12/2014Ti6n va c^c khoan tucmg duong ti^n

Phai thu khach hang va phai thu khac

17/09/2014Tien va c^c khoan tuong ducmg ti^n

Ph^i thu khach hang va phai thu khac

31/12/2014

Ph&i tra nguai ban va phai tra khac

Chi phi phai tra

17/09/2014

Phai tra ngiroi ban va phai tra khac--Chi phi phai tra---

Ban Giam doc danh gia muc tap trung rui ro thanh khoan d muc thap. Ban Giam doc tin tudng rangCong ty co the tao ra dii nguon tien de dap ung cac nghTa vu tai chinh khi den han.r^

Bang sau day trinh bay chi tiet muc dao han cho tai san tai chinh phi phai sinh. Bang duoc lap tsd muc dao han theo hop dong chua chiet khau ciia tai san tai chinh gom lai tu cac tai san do, nViec trinh bay thong tin tai san tai chinh phi phai sinh la can thiet de hieu duoc viec quan ly rui rokhoan cua Cong ty khi tinh thanh khoan duoc quan ly tren ca sd cdng no va tai san thu^n.

VNDT6ng

493.066.8634.715.572.552

VNDTong

VNDTir 1-5 nam

-

808.878.000

VNDTu 1- 5 nam

VNDDuoi 1 nam

493.066.8633.906.694.552

VNDDu'6'i 1 nam

Mau B 09-DN

CONG TY CO PHAN KHACH SAN THANG LOTBao cao tai chinh cho ky hoat dong tu ngay 17/09/2014 din ngay 31/12/2014

THUYET MINH BAO CAO TAI CHINH (TIEP THEO)

6.2 Cong cu tai chinh - Quan ly rui ro (Tiep theo)

Quan ly rui ro thanh khoan (Tiep theo)