• I • 1 A SAO CONG TY TNHH KIEM TOAN QUOC TE PNT

PNT INTERNATIONAL AUDITING CO., Ltd

Prudent & True

CONG TY CO PHA.N DU LICH BAC LIEU

\33859-00

TAIC

THAHN

HI H PH ; NANH 0 CAO TAI CHINH

H6 CHI MINH CONG TY TNHH

KIEM TOAN OU6161

PNT cang voi Bain ctio caa Kidm town view T.P kk°

Try se chinh: 617 - L6 19 - Khu DO thi Dinh COng - Quell Hoong Mal - Thenh Ph6 HO WI Tel: 04 - 3640 3642 / Fax: 04 - 3640 3643 . pnt@pnt.com.vn / Webslte: www.pnt.com.vn

an, tai chink ket thac ngay 31/12/2014

COng Ty CP Du Lich Bac Lieu So 2 floang Van Thu, Phuarng 3, thanh pho Bac Lieu, tinh Bac Lieu

CHI MANN TAI THANH PH

HO CHI MINH CONG TY TNHH

KIEPA TOAN MOO PNT

.k5v4N-T.P 1A6c"

CONG TY CO PHAN DU LICH BAC LIEU

0 CAO TAI CHINH lam tai chink ket Iliac ngay 31/12/2014

cling vai Bao cao cua Kiem loan vien

•

Dtrac.kiin toan CONG TY TNHH MEM TOAN QUOC TE PNT — VP TP. HCM Tang I — SO 163 Nguygn Van Troi, P.11, Quan Phu Nhuan, Thinh pho Ho Chi Minh

Tel: (84-8) 39 975 985; Fax: (84-8) 39 975 986Website: www.pnt.com.vn

TT NOi dung

MIJC LUC

Trang

1. Bao cao ctia Ban Giam doe 03 — 08 •

2. Bao cao Kiem toan Oc lap 09 — 10

3. Cac Bao cao tai chinh da dupc kiem toan

o Bang can Oi ke toan 11 — 12

o Bao cao Ket qua hoat Ong kinh doanh 13

o Bao cao ltru chuyen tien to 14

o Thuyet minh Bao cao tai chinh 15 - 34

Trang 2

(.." 1.-4 Cl' Dl LfCH LIEU

BAO CAO CUA BAN GIA1VI DOC

U6i D6ng Quail tri va Ban Gam d6c Cong ty CP Du Lich Bac Lieu (dtroi day goi tat la Cong ty) han hanh

trinh bay ban bao cao nay va cac bao cao tai chinh da &roc kiem town cua C6ng ty cho nam tai chinh ket

thitc ngay 31 thang 12 nam 2014.

THONG TIN KHAI QUAT

COng ty Co phAn Du lich Bac Lieu trink day la doanh nghiep nha nu& dugs c6 phAn hoa va chinh tilde

chuyen sang hinh thirc cong ty c6 phAn tir ngay 20/01/2006 theo guy& dinh 769/QD-UBND ngay 10 thang 11 nam 2005 caa Chu tich Uy Ban Nhan Dan tinh Bac Lieu ve viec phe duyet plurcmg an chuyen d6i sang cong ty c6 phAn. GiAy Chimg nhan dang kSr kinh doanh lAn dau dm cong ty c6 phAn s6 6003000020 ngay

20 thang 01 nam 2006 va Giay Chimg Nhan Dang ky kinh doanh thay d6i lAn 6 cila cong ty c6 phAn so 1900135234 vao ngay 15 thang 07 nam 2011 do SO Ke hoach va DAu to tinh Bac Lieu cap.

Ten tieng Anh: BAC LIEU TOURIST COMPANY.

V6n diet' 1e: 20.000.000.000 VND ;

S6 c6 phAn: 2.000.000 c6 phAn;

Menh gia 1 c6 phAn: 10.000 d6rig

Tru chinh dat tai: S6 02 Hoang Van Thu, PlurOng 3, Thanh ph6 Bac Lieu, tinh Bac Lieu.

Cac chi nhanh bao g6m:

+ Chi nhanh Trung Tam dieu hanh Du lich Bac Lieu. Dia chi: S6 02 Hoang Van Thu, Phtrang 3, Thanh ph6

Bac Lieu, tinh Bac Lieu.

+ Chi nhanh Khach san Bac Lieu. Dia chi: S6 04-06 Hoang Van Thu, Phtrang 3, Thanh ph6 Bac Lieu, tinh

Bac Lieu.

+ Chi nhanh Nha hang Hai Yen. Dia chi: S6 118 Ba Trieu, Phtrarng 3, Thanh ph6 Bac Lieu, tinh Bac Lieu.

+ Chi nhanh Cira hang Thkrc phAm Cong nghe Bac Lieu. Dia chi: SO 154 Dien Bien Phil, Phu:Ong 3, Thanh

ph6 Bac Lieu, tinh. Bac Lieu.

+ Chi nhanh Um hang Thi.rc pham Cong nghe H6 Phong. Dia chi: 225 Qu6c 16 1A, Ap 5, Thi tran H6

PhOng, huyen Gia Rai, tinh Bac Lieu.

Danh sad], co (long sang lap theo giAy phep gOrn cac thanh vien sau:

Co (long sang 14 VOrt Op TS, le

TOng cong ty DAu to va Kinh doanh von nha turac

3.081.960.000 15,41%

Cong ty Ltrcmg.thkrc Bac Lieu 1.714.300.000 8,57%

Cong ty TNHH MTV X6 SO Kien Thiet 1.671.500.000 8,36% Bac Lieu Cong ty CP Thuvmg Nghiep Bac Lieu 1.114.300.000 5,57%

Ong Lam Da Vu 2.270.000.000 11,35%

Ong HuSrnh Qu6c Dan 900.000.000 6,43%

C(ing 10.779.060.000 55,69%

Trang 3

\:( t Ft CP Li:: 1i LIE!

CHI TIET SO LVONG CO PHAN CUA CAC CO HONG

STT C6 Hong Chin vy 3111212013

Tang Giam 31/1212014

S6 CP Ty le S6 CP Ty le

CO Dong sang 14p

1 .

TCT DAu to va KD von Nha west 308.196 15,56% - - 308.196 15,61%

2 COng ty Wong thkrc Bac Lieu 171.430 8,65% - - 171.430 8.68%

3 COng ty TNHH MTV SSKT Bac lieu 167.150 8,44% - - 167.150 8,47%

4 C6ng ty Xang dau, DAu khi Bac Lieu 111.430 5,62% - - 111.430 5,64%

5 Ong Lam Da Vu 220.000 11,10% - 220.000 - 0,00%

6 Ong Huynh Quoc Dan Chi, tjch HOOT 128.570 6,49% - - 128.570 6,51%

C6ng 1.106.776 55,86% - 220.000 886.776 44,92%,

C6 dung thuttng

7 Nguyin Hai Vin - 0.00% 443.574 443.574 22,47%

8 Trinh COng V inh ' P.ChY Lich HOOT - 0,00% 123.960 123.960 6.28%

9 Mai Thu Nga 143.650 7.25% 143.650 7.28%,

3,46% 10 Tra'n Van Thao Gitin doc, TV HOOT 68.290 3,45% - - 68.290

11 Triau Khai Minh 53.739 2,71% - 53.739 - 0,00%

12 Trucrng Hoang Tuan 48.860 2,47% - 48.860 - 0,00%,

0,00% 13 Lam N Tuamg 42.860 2,16% - 42.860 -

14 Nguyin Thi Hue 42.290 2,13% - - 42.290 2,14%

15 VO Thi MOng Hoang 32.140 1,62% - 32.140 - 0,00%

16 Phan Mai Diem 28.570 1,44% - - 28.570 1,45%

17 Tra'n Van Bid 27.140 1,37% - 27.140 - 0.00%,

0.00% 18 Thai Thian Toin Trung 26.285 1.33% - 26.285 -

19 Nguyen Thanh Sang TB Kik) soar & PGD 25.240 1,27% - - 25.240 1,28%

20 Quich Trong Nghia 24.290 1.23% - 24.290 - 0,00%

21 CTTNHH Dim Trung 24.000 1,21% - 24.000 - 0,00%

22 V6 Tii Anh 18.370 0.93% - - 18.370 0,93%

23 Ltm Hoang Ly 15.000 0,76% - - 15.000 0,76%

24 Nguyin Van Nam 14.290 0,72% - - 14.290 0,72%

25 Twang Thi Hue 14.290 0,72% - 14.290 - 0,00%

26 Nguyen Thi Kim Trang 14.290 0,72% 2.400 - 16.690 0,85%

27 Thai Binh Long 13.140 0,66% - 13.140 - 0,00%

28 Mai Qu6c Viet 10.710 0,54% - - 10.710 0,54%

29 Vo Minh Phtic 10.710 0,54% - - 10.710 0,54%

30 Pham Thi Thanh Thy 10.710 0,54% - - 10.710 0,54%

31 Nguyen Hoang Ha 10.710 0,54% - - 10.710 0,54%

32 Le Thi Trang 10.000 0,50% - 10.000 - 0,00%

33 Mac Phdfc Diu 9.210 0,46% - - 9.210 0,47%

34 Vo Van Tho 8.570 0,43% - - 8.570 0,43%

35 Nguyen Thi Tuyat Thu KTT 8.000 0,40% - - 8.000 0,41%

59

NH .ANH

CHI 3 11 OAN

3N 44-T

Trang 4

-1-1 C l)[ LAC Lit

1

36 Lam TOmg Linh 7.500 0,38% - 7.500 - 0,00%

37 Iron Van Kien 7.140 0,36% - 7.140 - 0.00%

38 Chau Minh Nguye't 7.140 0,36% - 7.140 - 0,00%

39 Mach Thu), Ngoc Tam 7.140 0,36% - - 7.140 0,36%

40 Dio Thi TuyAt Minh 6.430 0,32% - - 6.430 0,33%

41 CTTNHH Nam Long 5.740 0,29% - - 5.740 0.29%

42 NguyAn Kim ThOy 5.600 0.28% - - 5.600 0,28%

43 Tang Thj Ngoc Dung 5.570 0,28% - - 5.570 0.28%

44 Nguyin Bich Thily 5.000 0,25% - - 5.000 0.25%

45 Tran Trong Khai 5.000 0,25% - 5.000 - 0.00%

46 Vuu Quix Cuttng 4.860 0,25% - - 4.860 0,25%

47 NguiAn Kim Nggc 4.710 0,24% - - 4.710 0,24%

48 Nguyin Van TiAn 4.570 0,23% - - 4.570 0,23%

49 TrAn Hong Anh 4.290 0,22% - - 4.290 0.22%

50 Huyen TuyAt Nga 4.200 0,21% - - 4.200 0.21%

51 Cao Kim TuyAn ' 4.050 0,20% - - 4.050 0.21%

52 CDCS NH Cong thuang 4.000 0,20% - - 4.000 0.20%

53 H8ng Quang khai 3.140 0,16% - 3.140 0.16%

54 Le Thanh Binh Ban KS 3.980 0,20% - 3.980 - 0,00%

55 Phii Hoing Bi 3.960 0,20% - 3.960 - 0.00%

. 56 Lam Kim Thao 3.210 0,16% - 3.210 - 0.00%

57 Tnrang Van Lay Pho GD 2.570 0,13% - 2.570 0,13%

58 1-loang Thi Hoa 2.400 0,12% - 2.400 - 0,00%

59 Quich Thiiy Trang 2.140 0,11% - - 2.140 0.11%

60 Le Hoii Bio 2.000 0,10% - - 2.000 0.10%

61 CD CTCP Du lich BL 1.430 0,07% - 1.430 0.07%

62 NguyAn Van Ngoc 430 0,02% - - 430 0.02%

63 NguyAn LA Ny 70 0,004% - - 70 0,004%

61 Le Kim Oanh 70 0,004% - - 70 0,004%

65 D8 Kim Thoa ' 70 0,004% - - 70 0,004%

66 Le Thj Kim Ngan 70 0,004% - - 70 0,004%

67 Vu Thi HuyAn 70 0,004% - - 70 0,004%

a TrAn Minh Bao 70 0,004% - - 70 0,004%

69 Lk Thi Hucmg 50 0,003% - - 50 0,003%

'Al Ong Thi Thim 50 0,003% - - 50 0,003%

71 Tran HAng Cuong 50 0,003% - - 50 0,0,03%

12 Huknh Cang Sang 50 0,003% - - 50 0,003%

73 NguiAn Van Dtic 50 0,003% - 50 0,003% 0,0034 0,003%

11 Trinh Thanh Tung 50 0,003% - - 50

Z Truong Qu8c COng 50 0,003% - - 50

IS Doan Thanh Wing 50 0,003% - - 50 0,003%

77 Nguyin Hoing Linh 50 0,003% - - 50 0,003%

3 NguiAn Disc Thuan - 0,000% 35.120 35.120 - 0.000% 79 CO phiEu quk 18.800 7.140 - 25.940

qIng 2.000.000 100,00% 612.194 612.194 2.000.000 100,00%

Trang 5

i nhanh truc

1

61-1 (IT Di. LI( H 13,7“: LU

HOAT HONG KINH DOANH

Khach san.

Van tai hang h6a bang throng be

Bin bag' khi dot va cac san pham c6 lien quan.

Dich vt, tam hai; massage va cac djch vv tang cuartg sirc khoe tucmg to (trir host deng the thao).

Nhi hang vi cac dich vv an uong phuc vv Itru Ong.

Cung cap dich vu an ding theo hop deng khong thuang xuyen veri khach hang (phvc vu t dam cuoi...).

Quart ruou, bia, quAy bar.

Dai lY du lich.

DiL hanh tour du lich.

Djch vu h6 tro lien quan den quang ba va to chtic tour du lich.

Van tai hinh khadh bAng xe khich nei tinh, lien tinh.

Bin bu6n de ding khong c6

Ban buon xang dau va cac sin phim CO lien quan.

Bin buOn de ueng co con.

Dai lY thu dei ngoai te, chi tri kieu hei.

Bin ye may bay, ye tau.

Karaoke.

Ban bu6n phan bon.

XuAt khAu they san, !tong san cac loaf, hang thit cOng m5"/ nghe, thtrc pliant ding nghe.

Nhap khiu: phtrang tien van tai, may mac thiet bi, phv ding, vat tu, nguyen vat lieu phvc vv cho sin xuAt va kinh doanh; trang thiet bi cho khich sari, vat ttr xay dtmg; nguyen lieu the bien thirc an chan nuoi cho gia suc, gia can vi thOy sin.

CAC SIX KICN SAU NGAY KET THUC MEN DO

iec, hei hop,

z.

thong bao se Ngiy 26/01/2015, Phong Dang ky kinh doanh — So Ke hoach vi DAu to Tinh Bac Lieu da ra

31/TB-DKKD ve viec giai the C6ng ty TNHH MTV Thtrang mai TOng hop Bac Lieu va cac Ch thuOc.

Ngoai su kien not tren, Ban giam dec kiting djnh rang, xet tren nhQng khia canh trong yeu, 1 khong c6 str

kien quan trong nao xay ra sau ngay ket tit& nien de ke toin yeu phai dieu chinh hoc ding , b6 tren bac cio tai chinh.

Trang 6

ONGTV1CPi. LAC B.t\C Litt

HOI DONG ()IAN TRI, BAN TONG GIAM DOC VA ICE TOAN TRU( NG

H6i d6ng quan tri, Ban Gam dec va Ke toan truang cong ty cho den ngay 31/12/2013 nay bao gE'm:

1. 10i !tang .quiin tri Clint vu Ghi chti

01 Ong HuSath Quoc Dan Chu tich

Ong Trinh Cong Vinh PhO Chu tich Theo BB hop DH ding co d6ng among nien

02 2014 ngay 29/5/2014

03 TCT Diu to va KD yen NhA nuac - Dai dien: Ong Pham Trung Hieu

Thanh vien QD se 201/QD-UBND ngay 03/4/2007 dm UBND Tinh Bac Lieu

04 C6ng ty Luang th.rc Bac Lieu - Dai dien: Thanh vien QD se 42/QD-HDTV ngay 10/4/2013 ctia

Ong Trin Quec Thong, TCT Lucrng thuc Mien Nam, ngtrai tien nhiem IA Ong Nguyen Thanh Ngoc

05 Ong Trin Van Thao Thanh vien

2. Ban Kiim soot

01 Ong Nguyen Thanh Sang Trtrang ban

02 Ong Ltru TuAn Thanh Thanh vien Thay the Ong TrAn Thanh Hiu theo CV ctia Cty XSKT Bac Lieu ngay 19/11/2014 hieu luc tit ngay 01/12/2014

03 TO Lion Thanh vien Dai dien cho Cty Thtrong mai Bac Lieu (hien nay dei ten thanh Cty CP Xang diu, dau khi Bac Lieu)

(*)

Ong Le Thanh Binh tir nhiem chirc vu KSV theo don to nhiem ngay 20/5/2014

3. Ban Giant trOc Ong Trill Van Thar)

Giam dec

Be nhiem tir ngay 01/5/2013 theo QD se 26/QD-DLBL-TC

Ong Nguyen Thanh Sang

PhO Giam (lac Be nhiem to ngay 04/6/2014 theo QD so 42/QD-DLBL-TC

Ong Tnrcmg Van Lily

PhO Gam (lac BE nhiem theo QD se 07/QD.2006 ngay 06/02/2006

4. 11 todn tricOng

Ba Nguyen Thi Tuyet Thu

KAM TOAN DOC LAP

Clic Bar) cao tai chinh cho nam tai chinh ke't thilc tar ngay 31/12/2014 dm C6ng ty &roc kiem toan bai:

Ging ty TNHH Kiern toan Quec to PNT — Van phong HO Chi Minh

Tr‘t so chinh: Ting 1 — So 163 Nguyen Van Trei, P.11, Quin Phu Nhuin, Thanh phe He Chi Minh

Tel (84-8) 39 975 985; Fax: (84-8) 39 975 986; Website: www.pnt.com.vn

Trang 7

Thay mat va dal dien Ban Giam doc

AN THAO

Giim

Bac Lieu, ngay 31 thing 01 nam 2015

Ft CP 1.) LI E

TRACH NHICM CUA BAN GIAM DOC TRONG VIEC LAP BAO CAO TAI CHINH

Ban Giam doc Cong ty chiu trach nhiem lap Bao cao tai chinh va dam bao Bao cao tai chinh da pan anh 111 met cach trung thtrc vi hop IS, ye tinh hinh tai chinh cho nam tai chinh ket thik vao ngay 31/12/2014 ding

nhu ket qua boat deng san xuAt kinh doanh va luu chuyen tien to trong kjt tai chinh ket thoc ding ngay cUa

cemg ty va nhan thay kheng c6 van de bat thirerng xay ra c6 the anh twang den kha nang hoat deng lien tuc

cua doanh nghiep. De lap Bao cao tai chinh nay, Ban Giam dec dkroc yeti cau:

- Lira ch9n phir hop va ap dung nhat quart cac chinh sach ke toan; I - Thuc hien cac xet doan va irot tinh met cach hop 15/ va than trong;

- Trinh bay cac nguyen tic ke toan dang &roc ip dung va sir khac biet trong yeu net, c6 &roc cong b6, giai a8A I, ANN

trinh trong Bao cao tai chinh; Hl Mu

_ L4p Bao cao tai chinh tren co so boat deng lien tuc khi gia thuyet C6ng ty se tiep tuc hoat Ong ,T3 AN

khOng con phu hop.

Ban Giam dee cam kei rang Cong ty da tuan th0 cac yeu cat' neu tren trong viec lap Bao cao tai chinh.

Ban Giam dec chiu trach nhiem dam bao so ke toan diroc ghi chop day du, phin anh trung thuc, hop 15, tinh

hinh tai chinh cua Cong ty va dam bao Bao cao tai chinh cua Cong ty &roc lap phir hop voi cac Chan muc

Ke toan Viet Nam, Che de Ke toan doanh nghiep Viet Nam hien hanh va cac quy dinh phip !S, co lien quan.

Ban Giam doc cling chiu trach nhiem darn bao an toan cho cac tai san va da thirc hien cac bien phap pha

hop de ngan ngira va phat hien sai sot va cac trugng hop vi pham khac.

PHE DUYET BAO CAO TAI CHINH

Ban Gam dec phe duyet Bac) cao tai chinh dinh kern. Bao cao tai chinh da phan anh trung thkrc va hop 11c,

tinh hinh tai chinh cua Cong ty Co pan Du lich Bac Lieu tai thei diem ngay 31 thing 12 nam 2014, cang

nhu ket qua hoat Ong kinh doanh va cac lueng km chuyen tien to cfra nam tai chinh to ngay 01 thing 01

nam 2014 den ngay 31 thing 12 nam 2014, phii hop vol cac Chun mkrc ke toan va Che de ke toan doanh

nghiep Viet Nam &roc ban hanh theo Quyet dinh se 15/2006/QD-BTC ngay 20 thing 03 nam 2006 cUa Be

truirng Be Tai chinh ding nhu cac thOng to hugng din thkrc hien ChuAn mkrc va Che de ke toan cua Be Tai

chinh.

1

1

Trang 8

CONG TY TNHH KIEM TOAN QUOC Te PNT — VP. HCM PNT INTERNATIONAL AUDITING CO., Ltd. — HCM.0 Office

Prudent & True

So: 010/2014/BCKT-PNT

Thanh pho Hd Chi Minh, ngay 31 thong 01 nom 2015

BAO CAO KIEM TOAN DOC LAP

Kinh girl: - Hoi diing quan tri Ciing ty Co phAn Du Lich Bac Lieu,

- Ban Giam Doc COng ty Co phAn Du hell Bac Lieu.

Bac) coo kiem town clac lap ye Rao coo tai chinh caa Cong ty Co phcin Du itch Bac Lieu cho nom tai chinh ket thicc tai ngiry 31 thcing 12 nom 2014

Chung toi da kiEm toan cac bao coo tai chinh cho nom tai chinh kEt thilc vao ngay 31/12/2014 kern theo cua

COng ty CP Du Lich Bac Lieu, &t or lap ngay 31 thong 01 nom 2015, tir trang 9 d&z trang 34, bao gom

Bang can d6i kE toan tai ngay 31/12/2014, Bao coo kEt qua hoat dOng kinh doanh cho nom tai chinh ket

thoc ding ngay va Ban thuyEt minh bao coo tai chinh.

Tr-kir nhiem cfia Ban Giam dOc

Ban Giam d6c Cong ty chiu trach nhiem ve viec lap va trinh bay trung thyc va hop IS, bac coo tai chinh cua

Cong ty theo chuan muc k'E toan, chE d0 ke toan (doanh nghiEp) ViEt Nam va cac quy dinh phap IY c6 lien quan den viec lap va trinh bay bao coo tai chinh va chiu trach nhi'Em ve kiEm scat nOi b6 ma Ban Giam d6c xk dinh la can thiEt de dam bao cho viec lap va trinh bay bao coo tai chinh khong c6 sai sot tong yEu do gian Ian hoac nham

Trich nhiem cua 'Gem toan vien

Trich nhiEm cua chung toi la dtra ray kin vE bao coo tai chinh dtra ten kEt qua ctia cuOc kiEm toan. ChUng toi da tin hanh kiEm toan theo cac chuan intrc kiEm toan ViEt Nam. Cac chuan myc nay yeu cAu chung toi tun thu chuan Imre va cac quy dinh vE dao dirc nghE nghiep, lap kE hoach va thtrc hien cuac kiEin toan de dat &roc sir dam bao hop ly ve viec lieu bao coo tai chinh cua CEng ty c6 can sai sot trong yEu hay khong.

Cong viec kiem toan bao g'6m thuc hien cac thu tuc nham thu thap cac bang cluing kiEm toan vE cac so lieu

vithuyet minh ten bao coo tai chinh. Cie thu tuc kiem toan throe Iva chon duo ten xet down ctila kiAm toes'

vies, bao g6m danh gia raj ro c6 sai sot trong yEu trong bao coo tai chinh do gian Ian hoac nham lan. Khi

thyme hiEn dank gia cac rui ro nay,liEm toan vier' da xem xet kiEm scat not b6 cua Cong ty lien quan dEn vie* lap va trinh bay bao coo tai chinh trung thuc, hop IS, nham thiEt kE cac thu tic kiEm toan pha hop voi tinh hinh thuc t6, tuy nhien khong nham myc dich du•a ray kien vE hieu qua cua kiEm scat nOi 13.6 ctia CEng ty. Cong viec kiEm toan ci.ing bao g6m danh gia tinh thich hop dm cac chinh sach kE toan throe ap dyng va tinh hop ly cua cac trac tinh kE toan dia Ban Giam d6c cling nhtr danh gia viec trinh bay tong thE bao coo tai chinh.

Cling Vol tin ttrang rang cac bang chfing kiEm toan ma chung toi da thu thap &roc la dAy du va thich hop lam co so- cho y kiEn kiEm toan ngoai trir ctia chung toi.

TAng 1, s6 163 Nguygn Van Troi , Phirang 11, Quan Phu Nhuan ,Tp HCM

Trang 9

www.ont.com.vn — vvww.tno.net.vn

t

fi

Co' so' ctia y kien kiem town ngoai tru•

1. Nhu neu tai muc V.15 cua Thuyet minh bao cao tai chinh, khoan thud gia tri gia tang va thud thu nhap doanh nghiep phai n6p 66 sung cita nam 2013 theo Quyet dinh cua Cuc thud tinh Bac Lieu voi gia tri Ian luot IA 20.955.450 Ong va 256.638.815 Ong van chua &roc ghi nhan ten s6 sach ke toan ctia C6ng ty do Cong ty chua th6ng nhAt s6 lieu voi co quan thud. Do do, chi phi thud thu nhap doanh nghiep nam 2014 se tit)/ thu6c vao viec chuyenlii c6a nam 2012.

2. Nhu neu tai muc V.04 dm Thuyet minh bao cao tai chinh, khoan dau to phai thu h6i cua Cong ty CP Du Lich Sai GOn — Bac Lieu do thu h6i du an Dau to Du lich Khu Cong tir Bac Lieu theo quyet dinh cua Tinh Uy Bac Lieu voi gia tri IA 738.000.000 Ong vAn chua &roc thu h6i. Tuy nhien, Cong ty van chua trich lap du phOng phai thu kho doi d6i voi khan cong no nay.

Y kien kiem Wan ngoai trir

Theo Y kien cua chting t6i, ngoai trir anh huong cua vAn de neu trong doan "Co so c6a y kien kiem toan

ngoai trir", bao cao tai chinh da phan anh trong thuc va hop 1y, tren cac khia carth trong yeu tinh hinh tai

chinh cua Cong ty Co phAn Du lich Bac Lieu tai ngay 31/12/2014, ding nhtr ket qua hoat d6ng kinh doanh va tinh hinh Itru chuyen tien to cho nam tai chinh ket thac ding ngay, ph6 hop voi chuAn muc ke toan, the d6 ke tan doanh nghiep Viet Nam va cac quy dinh phap 1Y co lien quan den viec rap va trinh bay bao ca

tai chinh.

Vin de khac ).±

z

Khoin dau to vac) cong ty con IA C6ng ty TNHH M6't thanh vien Thucmg mai T6ng hop Bac Lieu c

dtroc ghi 'than tren bao cao tai chinh rieng va chua &roc hop nhAt vao bao cao tai chinh tai ngay

31/12/2013 c6a Cong ty Co phan Du lich Bac Lieu, Cong ty con nay cid tam ngirng boat Ong vao thing 06/2013. Cong ty da ra Quyet dinh giai the Cong ty TNHH MTV TMTH Bac Lieu ke tir ngay 20/12/2014

va da n6p 116 so giai the den SO Ke ho. va Dau to ngay 20/12/2014. Ngay 26/01/2015, Phong Dang ly

Kinh doanh — SO. Ke hoach v' u to Tinh Bac Lieu da ra Thong bao so 31/TB-DKKD ve viec giai the

Ciing ty TNI-LH M6t the vien Thuo-ng mai T6ng hop Bac Lieu va cac chi nhanh trijc thu6c.

Ging ty TNH1-1 em Toin Quee Te PNT — Van phong TP.HCM

Kiem toan vien

TR ONG HOANG HUNG NGUYEN TAN QUANG

Giay CN DKHN kiem toan: 0072-2014-136-1 Se; Giay CN DKHN kiem toan: 2433-2014-136-1

Trang 10

Ce- c clui kept theo la b6 ph6n hap thank cite Bao coo tai chinh nay Trang I I

CO -N . C. P 13..N,C. LIE 1_

BANG CAN DOI Kt TOAN Tcri 'Tay 31 timing 12 nom 2014

TAI SAN MS TM

Ban hank theo ngay 20/03/2006 clia

SO cuei nom

Mit, se') B 01-DN OD so 15/2006/0D-BTC

B6 trcrorg B6 Tat chinh

Don vi tinh : dong

SO deli nom

A. Tai sin ngd. n hail 100 12.087.954.288 12.638.504.344

I. Tien va cac khoin Wang dtrang tien 110 V.01 1.561.010.980 3.286.962.707

1. Ti&I 111 1.561.010.980 3.286.962.707

III. Cac khoin phii thu 130 4.579.303.898 4.316.502.042

1. Phai thu Ichich hang 131 V.02 508.333.421 622.994.984

2. Tra truck ngtrOi ban 132 V.03 206.803.216 87.954.068

3. Phai thu ne)i b'O ngan han 133 2.458.451.144 2.471.824.173

4. Cdc khoan phai thu khdc 135 V.04 1.405.716.117 1.133.728.817

IV. Hang ton kho 140 5.182.021.124 4.442.981.916

1. Hang ton kho 141 V.05 5.182.021.124 4.442.981.916

V. Tai sin ngin han khac 150 765.618.286 592.057.679

1. Chi phi tra trtrOc ngAn han 151 V.06 682.021.478 447.186.829

3. Tai san ngin han khdc 158 V.07 83.596.808 144.870.850

B. TM san dai han 200 41.567.104.109 43.217.552.620 II. TM san co dinh 220 38.169.508.198 39.807.702.337 1. Tai san co dinh hire hinh 221 V.08 36.428.971.062 37.919.391.381

- Nguyen gid 222 50.906.634.264 51.595.508.401

- Gib tri hao mon lay Ice 223 (14.477.663.202) • (13.676.117.020) 3. Tai san c6 (filth vo hinh 227 V.09 1.700.052.956 1.700.052.956 - Nguyen gib 228 1.760.052.956 1.760.052.956 - Gid tri hao mem lay ke 229 (60.000.000) (60.000.000) 4. Chi phi )(Ay dkrng co- ban do dang 230 40.484.180 188.258.000 IIL BAt do, ng sin (Ian to 240 V.10 1.332.067.335 1.453.125.287 -Nguyen gid 241 2.421.159.036 2.421.159.036 - Gid tri hao mon lily k6 242 (1.089.091.701) (968.033.749) IV. Cac khoin den to tai chinh dai han 250 93.740.000 831.740.000 3. Dan to dai ban khdc 258 V.11 93.740.000 831.740.000 V. TM sin dai han khac 260 V.12 1.971.788.576 1.124.984.996 1. Chi phi tra truck dai han 261 1.059.013.576 482.809.996 2. Tai san dal han khdc 268 912.775.000 642.175.000

TONG CONG TAI SAN 270 53.655.058.397 55.856.056.964

ay 31 thong 01 nom 2015

i„ - O ,̀:u I' CP DU LICH BAC LIEU

BANG CAN DOI KE TOAN Tai ngiry 31 thcing 12 nein; 2014

NGUON VON MS TM

Ban hank then ngay 20/03/2006 caa

SO claii nom

MAti so B 01-DN OD so 15/2006/0D-BTC

B6 trtrerng B6 Tai chink

D071 vi tinh : clung

SO &Au nom

A. Ng phai tra 300 28.875.518.509 32.421.409.126

I. Nq ngan ban 310 20.599.932.905 24.346.788.688 1. Vay va ng ngin han 311 V.13 17.809.183.190 20.240.607.750 2. Phai tra cho nguai ban 312 V.14 60.833.188 634.468.500 4. Thue' va cac khan phai n'gp Nha nu& 314 V.15 177.590.541 333.157.601

5. Phai tra ngubi lao Ong 315 1.528.803 20.599.108

6. Chi phi phai tra 316 V.16 37.472.727 4.430.000

7. Phai tra 317 2.458.451.144 2.471.824.173

8. Cac khan phai tra, phai nOp ngin han khac 319 V.17 27.310.222 655.124.317 9. Quy khen thuang va phiic lgi 323 27.563.090 (13.422.761)

II. No' dal ban 330 8.275.585.604 8.074.620.438

3. Phai tra dai han khac 333 867.170.500

1. Vay va ng dai han 334 V.18 7.364.778.736 8.074.620.438

2. Doanh thu elm thuc hien 338 43.636.368

B. V6n chit so. him 400 24.779.539.888 23.434.647.838

I. Viin hum 410 V.19 24.779.539.888 23.434.647.838

1. VOn dau to dm chit' sa hint 411 20.000.000.000 20.000.000.000

2. Thong du von co phan 412 999.164.000 999.164.000

3. VOn khdc cua chit so. him 413 863.046.618 863.046.618 4. CO phi6'u guy 414 (268.200.000) (196.800.000) 5. Quy dau to phat triSn 417 1.957.542.262 1.927.491.837 6. Quy du phang tai chinh 418 747.180.199 717.129.774 7. Lgi nhuan sau thus chua phan phOi 420 480.806.809 (875.384.391)

TONG CONG NGUON VON 440 53.655.058.397 55.856.056.964

CAC Cliff TIEU NGOAI BANG CAN DOI KE TOAN

TM So cuSi nom S6 dasu nom

1. Tai san thus ngoai 2. Vat tit, hang h6a nhan gift 110, nhan gia cong 3. Hang h6a nhan bdn 110, nhan kY gai, kY urge 4. Ng khO dui da xir ly 5. Ngoai t0 cdc loci (USD) 4.960,00 8.087,41 6. Du toan chi sr nghie.p, du an

Ke toan truZrng

NGUYEN THI TUYET THU

Cdcghi chit kern then la b6 phdn hop thanh cua Ba0 ay tin chink nay Trang 12

TY CP DU LiCH

BAO CAO KET QUA KINH DOANH Cho neim tat chinh Mt Mac ngay 31/12/2014

CHI TIED MS TM

Ban hank then ngay 20/03/2006 clic,

Nam nay

Kits so B 02-DN OD so 15/2006/QD-BTC

BO trzrerng BO Tai chinh

Dan vi tinh elng

Nam trtrot

I. Tong doanh thu 01 100.456.733.726 96.252.626.314

2. Cac khoan giam trig 02 36.531.547 76.807.973

3. Doanh thu thuan 10 VI.01 100.420.202.179 96.175.818.341

4. Gia von hang bin 11 VI.02 86.064.617.389 83.338.171.964

5. Lqi nhuan gqp ve bin hang vi cung cap dich vu 20 14.355.584.790 12.837.646.377

6. Doanh thu boat Ong tai chinh 21 V1.03 17.567.857 76.742.214 7. Chi phi hog (rang tai chinh 22 V1.04 2.493.366.207 3.246.841.989

Trong do: chi phi 167 vay 23 2.487.903.229 3.246.841.989 8. Chi phi ban hang 24 VI.05 10.549.270.029 9.134.391.226 9. Chi phi quart IY doanh nghiep 25 VI.06 2.030.672.775 1.642.534.891 10. Lqi nhuan thuAn tir boat do, ng kinh doanh 30 (700.156.364) (1.109.379.515) 11. Thu nhip khac 31 V1.07 3.516.536.041 1.316.546.256 12. Chi phi khac 32 VI.08 1.130.408.531 206.807.300 13. Lqi nhuan khac 40 2.386.127.510 1.109.738.956 14. 'Fling lqi nhuan ke tom tilt& thue 50 1.685.971.146 359.441 15. Chi phi thue thu nhap hien hanh 51 VI.09 209.578.245 16. Chi phi thue thu nhap hob tai 52 17. Lqi nhuan sau thue china phin phOi 60 1.476.392.901 359.441 18. Lai ca ban ten co phieu 70 VI.10 747,22 0,18

Bac Lieu, ngay 31 thong 01 nam 2015

Ke toan truirng

NGUYEN THI TUYET THU

Cdc ghi chd kern theo la b6 phdn hop thanh cac Boo clic) tai chinh nay Trang 13

001352

CoNG TY Co PHAN DU LICH

BAC

T‘ CP IR LfCH LIE:.

SAO CAO KET QUA KINH DOANH Cho mini tai chinh 14t thus ngay 31/12/2014

CHI TIEU MS TM

Ban hanh theo ngay 20/03/2006 czia

Nam nay

Miu se, B 02-DN QD so 112006/QD-BTC

BO truinig BO Tai chinh

Dan vi tinh : dong

Nam trtgi.c

1. Ting doanh thu 01 100.456.733.726 96.252.626.314 2. Cac khoin giam trir 02 36.531.547 76.807.973 3. Doanh thu thuan 10 VI.01 100.420.202.179 96.175.818.341 4. Gia vein hang ban 11 VI.02 86.064.617.389 83.338.171.964 5. Loi nhu'an gQp ve ban hang Nth cung cap dich vu 20 14.355.584.790 12.837.646.377 6. Doanh thu hoot dOng tai chinh 21 VI.03 17.567.857 76.742.214 7. Chi phi hoat dOng tai chinh 22 VI.04 2.493.366.207 3.246.841.989

Trong do: chi phi 167 wry 23 2.487.903.229 3.246.841.989 8. Chi phi ban hang 24 VI.05 10.549.270.029 9.134.391.226 9. Chi phi quail 1y doanh nghi'ep 25 VI.06 2.030.672.775 1.642.534.891 10. Loi nhu4n thuAn tit hoat thing kinh doanh 30 (700.156.364) (1.109.379.515) 11. Thu nhap khac 31 VI.07 3.516.536.041 1.316.546.256 12. Chi phi Ithac 32 VI.08 1.130.408.531 206.807.300 13. Lm nhuan khac 40 2.386.127.510 1.109.738.956 14. T6ng kyi nhu4n ke than trtretc thue 50 1.685.971.146 359.441 15. Chi phi thue thu nha.'p hien hanh 51 VI.09 209.578.245 16. Chi phi (hue thu nh4p hob lai 52 17. Lqi nhu'a'n sau (hue chum phan ph6i 60 1.476.392.901 359.441 18. Lai co ban tren co phiEu 70 VI.10 747,22 0,18

Bac Lieu, ngay 31 thong 01 nail? 2015

K6 Wan trtritng

NGUYEN TETI TUYET THU

Cocghi chu kern rhea la 14 phOn hcrp thanh cac Bcio coo tai chinh nay Trang 13

p LicH 13.3.(: Lit t

BAO cAo LUt CHUYEN TIEN TE Cho nam tai chinh ket auk ngay 31/12/2014 .1,4p theo phuang phap truc tiep

1. Ltru chuyen tien Ur host Ong kinh doanh

1. Tien thu tit ban hang, cung cap djch vu vi doanh thu khic

2. Tien chi tra cho ngutri cung cap hang hod va djch vu

3. Tien chi tra cho ngutsi lao dOng

4. Tien chi tra liti vay

5. Tien chi nOp thue thu nhap doanh nghiep

6. Tien thu khac tit boat Ong kinh doanh

7. Tien chi khic tir boat Ong kinh doanh Liru chuyen tien thuhn tir host dOng kinh doanh

II. Liru chuyin tien tir hpat dOng deu tir

a. Tien chi di mua sem, Ay clvng TSCD va ciic tai sin dai han khic

2. Tien thu tir thanhIji, nhuong bin TSCD vi cic tai sin dii han khic

3. Tien chi cho vay, mua cdc cong cu no cad don vj khac 4. Tien thu 116i cho vay, bin Jai cic cling cu no dm don vj khac 7. Tien thu Lai cho vay, co tirc va lqi nhuan &roc chia Lau chuyin tien than tir hold &Ong din tir

111. Lau chuyen tien tir host ding di chinh 3. Tien vay nglin ban, dii han nhan dtroc 4. Tien chi tra nq g6c vay

Luu chuyen tien than tir host Ong tai chinh

Ltru chuyen tien thuhn trong ky Tien va twang throng diu ky Anh huorig cua thay gia hei doiti quy ngoai to

Tien va ttrang throng tien cuni 1(5,

Mit, SA B 03-DN Bon hanh theo OD so 15/2006/QD-BTC

ngay 20/03/2006 ctia B6 truong B6 Tai chinh

MS Nam nay

Don vi tinh: VND

Nam trirov

01 204.636.505.287 105.405.954.267 02 (111.057.321.088) (10.581.923.188)

03 (2.229.298.993) (1.724.282.967) 04 (2.440.369.895) (3.508.257.242) 05 (71.252.690) (90.951.082) 06 24.538.542.395 118.370.932.302 07 (29.369.478.663) (124.052.479.681) 20 84.007.326.353 83.818.992.409

21 (426.786.652) (193.904.000

7.) 1.964.545.456 150.000.00 23 (1.200.000.00 24 1.200.000.000 27 7.499.200 30 1.545.258.004 (43.904.000)

33 9.672.913.365 5.471.058.676

34 (96.951.449.449) (88.153.105.395) 40 (87.278.536.084) (82.682.046.719) 50 (1.725.951.727) 1.093.041.690 60 3.286.962.707 2.193.551.034 61 369.983

70 1.561.010.980 3.286.962.707

Bac Lieu, ngay 31 thong 01 niim 2015

Ke toin trtr&ng

NGUYEN TillTUYET THU

TRAN VAN THAO

Cricghi chzi kern theo la ba" phOn hap thank cua Brio coo tar chinh nay Trang 14

ONG TV CP DE . LICE-113AC Litt

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh Ic/it thuc ngay 31/12/2014

so B 09-DN Ban hanh theo QD so 15/2006,QD-BTC

ngay 20/03 ,2006 cita BO truerng BO Tat chinh

I. DAc diem hoat Ong cua doanh nghiep

1. Hinh thirc hint von

COng ty Co phan.

2. Linh vkrc kinh doanh

Linh virc kinh doanh: nha hang, khach son, dich vu, xuat nhap khau.

3. Nganh nghe kinh doanh:

Khach san; Van tai hang Mi bang throng b6; Ban buon khi d6t va cac san phAm co lien quan; Dich vu tam hol, massage va cac dich vu tang cm:mg sac khoe twang tu (tra: hoat d6ng the thao); Nha

hang va cac dich vu an u6ng phuc vu ltru d6rig; Cung cap dich vu an u6ng theo hop dEing khong

thtrOng xuyen khach hang (phuc vu tiec, h6i hop, dam cacti...); Quan rugu, bia, quay bar; Dai lY du lich; Dieu hanh tour du lich; Dich vu ho tro' lien quan den quang ba va to chirc tour du lich; Van tai hanh khach bang xe khach not tinh, lien tinh; Ban bu6n d6 u6ng khong co con; Ban bu6n xang dau va cac san pham c6 lien quan; Ban buon do ding c6 con; Dai ly thu doi ngoai te, chi tra kieu h6i; Ban ye may bay, ye tau; Karaoke; Ban buOn phan ban; Xuat khau they san, nong san cac loai, hang thu cong my nghe, thuc phim cong nghe; Nhap khau: phuong tien van tai, may mot; thiet pint tang, vat tu, nguyen vat lieu phyc vu cho san xuat NIA kinh doanh; tang thiet bi cho khach san,

vat ttr xay dung; nguyen lieu the bien that an chin nuoi cho gia sac, gia cam va thay san.

4. Nhan vien: Tai ngay 31 thang 12 nam 2014, Cong ty c6 97 nhan vien dang lam viec (tai ngay 31

thang 12 nam 2013 la 105 nhan vien).

5. IYAc diem hoat deng ctia doanh nghiep trong nam có anh htarng den BA() cao tai chinh

Khoan dAu tu vao cong ty con la Cong ty TNHH M6t thanh vien Thtrang mai rOng hop Bac Lieu

chua dugc ghi nhan tren bao cao tai chinh va chua hgp nhat bao cao cua cong ty con nay vao bao

cao tai chinh tai ngay 31/12/2013

Ngay 26/01/2015, Phong Dang ky kinh doanh — SO: Ke hooch va DAu tu Tinh Bac Li8u da ra thong

bao s6 31/TB-DKKD ve viec giai the Cong ty TNHI-1 MTV Thuong mai T6ng hop Bac Lieu va cac

Chi nhanh trtrc thugc.

II. Ky ke toan, dolt vi tien to sir dung trong ke toan

1. KS, ke toan nam

Nam tai chinh cua Cong ty bat dau tit ngay 01 thing 01 va ket thiic vao ngay 31 thing 12 hang nam.

2. Don vi tien to sir dung trong ke toan

Don vi tien to sir dung trong ghi chop ke toan la d6ng Viet Nam.

III.ChuAn mkrc va Che do, ke than Ap dung

1. Che do ke toan Ap dung

Trang 15

(i IT\ (7P DU 1_1( H BAC L.1.EL: THUYET MINH BAO CAO TAI CHINH

Cho ncirn tai chinh ket thzic ngay 31/12/2014

MIu so B 09-DN Ban hanh theo OD so 15/2006/0D-BTC

ngay 20/03/2006 cua B6 truing B6 ni chinh

Cling ty ap dung the dO ke toan Viet Nam dugc BO TAi chinh ban hanh theo Quyet dinh s6

15/2006/QD-BTC ngay 20/03/2006 va cac Thong to twang dan sira d6i 1)6 sung the dO ke toan cua

BO Tai chinh.

2. Tuyen bifo ve vqc tuan thu Chun mire ke toan va Che do ke toil]

Bac, cao tai chinh dugc lap va trinh bAy phu hap cac Chuan muc va Che dO ke toan Viet Nam.

3. Hinh thik ke than ap dung

Nhast ky chung.

IV. Cac chinh sach ke toan ap dung

1. Ca so' lap Bac) cao tai chinh

Bao cap tai chinh dugc lap tren co so' ke toan dOn tich (trir cac thong tin lien quan den cac luting tien).

2. Nguyen tic xac dinh cac khofin tien va cac khan ttrcrng thro ng tien

Nguyen tic xac dinh cac khoan taring throng tien: cac khoan tuang &rang tien IA cac khoin clan to

ngin han (killing qua 3 thing), co kha Wang chuyen 6i a clang thanh mit Luang tien xac dinh vi

khong c6 nhieu rui ro trong chuyen doi thanh tien.

Nguyen tic va phucrng phap chuyen d6i dOng tien khac sang d6ng tien sir dung trong ke toan:

Cac nghiep vu kinh to phat sinh bang ngoai to dugc chuyen doi sang ding Viet Nam theo ty gii thuc 4 tai thai diem pith sinh.

Cac tai khoan c6 s6 dtr goc ngoai to dugc chuyen dOi sang ding Viet Nam theo ty gift thuc 4 binh

quan do Ngan hang Nha Ntrac Viet Nam cong b6 tren thi tnrang ngoai to lien ngan hang.

Chenh lech gia ngoai to trong IcY va do danh gia Lai s6 du cu6i kY dugc phan anh vac> ket qua

kinh doanh trong ly theo huang dan tai chuan mut ke toan va cac van ban pilaf) 141 lien quan cua BO Tai Chinh.

3. Cac khoan phai thu thmrng mai va thu khac

Nguyen tic ghi nhan: cac khofin phai thu thucmg mai dugc ghi nhan theo gia g6c trir cac khoan du

phang nq phai thu kh6 doi trac tinh vao thal diem cu6i nam tai chinh.

Du phOng nq phai thu kh6 doi: la du pining phan gia tri bi ton that dm cac khoan nq phai thu qua

han thanh toan, nq phai thu cinra qua hp flitting c6 the killing doi (iliac do khach nq khOng c6 kha nang thanh Wan.

Viet lap du pilot-1g nq phai thu kho doi dugc thuc hien theo nhan dinh cua Cong ty ve kha nang thu

hal cua cac cong nq. Tai tkri diem 31/12/2013, cac khoan du phang nq phai thu kho doi chtra dugc

danh gia va trinh lap b6 sung day du theo Thong to 228/2009/TT-BTC ngay 7/12/2009 cua BO Tai chinh.

4. Nguyen tic ghi nhan hang ton kho

Trang 16

CONG T\ CL .CHB (LEI

THUYET MINH BAO CAO TAI CHINH Cho ?yam ten chinh kit Mac ngay 31/12/2014

Mau s6 B 09-DN Ban hinh theo OD so 15,2006/QD-BTC

ngtiy 20/03/2006 cua B6 meting B6 Tai chinh

Hang ten kho duvc tinh theo gia gec. Truong hop gia trj thuin c6 the thuc hien duot thip hon gia

goc thi phai tinh theo gia tri thuin co the thuc hien &rot.

Gia gee hang ton kho bao g6m: Chi phi mua, chi phi the bien va cac chi phi lien quan true tiep

khac phat sinh de co &roc hang ten kho a dia diem va trong thai hien tai.

Gia tri thuin co the thuc hien &rot la gia ban trac tinh cua hang ton kho trong kj, sin xuAt, kinh

doanh binh thuong tar (-) chi phi wit tinh de hoan thanh san phim va chi phi trot tinh can thiet cho

viec tieu thu chting.

Phuong phap hach toan hang ten kho: phtrcmg phap ke khai tinning xuyen.

Phuong phap tinh gia hang ten kho: Binh quan gia quyen thoi kj, (thing).

Du phong giarn gia hang ton kho duqc lap theo htremg din tai thOng to se 228/2009/TT-BTC ngay

07/12/2009.

5. Nguyen tic ghi nhan va khiu hao TSCD hire hinh, v6 hinh

Tai san co dinh &rot phan anh theo nguyen gia va gia trj hao m6n1u5, ke.

Nguyen gia tai san ce dinh (TSCD) bao gem gia mua va nhting chi phi c6 lien quan trvc tiep den

viec dua TSCD vao hoat Ong nhu du kien. Cac chi phi phat sinh sau ghi nhan ban diu chi duqc ghi

tang nguyen gid tai san ce dinh neu cac chi phi nay chic chin lam tang lqi ich kinh to trong tucrng

lai do sir dung tai san do. Cac chi phi khong thea man dieu kien tren duqc ghi nhan la chi phi trong

Khi tai san co djnh duot ban hay thanh ly, nguyen gia va khAu hao Iuy ice &rot xoa s6 va bit Icj,

khoan lai 16 nao phat sinh do viec thanh 15, &et' duqc tinh vao thu nhap hay chi phi trong kj,.

KhAu hao TSCD hat' hinh duqc tinh theo phtrong phap duarng thing, ap dung cho tat ea the tai san

vii tj, le ducrc tinh toan de phan be nguyen gia trong su6t than gian trot tinh sir dung va pha hop vii

qui dinh tai Thong to se 45/2013/TT-BTC ngay 25 thing 04 nam 2013 cua Be Tai chinh Huang

din the de quail 15,, sir dung va trich lchAu hao tai san ce djnh.

Tai san ce djnh &rot khiu hao theo phucmg phap duerng thing dua teen theri gian hire dung uac tinh.

s6 nam khAu hao cua cac loaf tai san c6 djnh nhu sau:

Loai tai san co dinh So nam

- Nha cira, vat kien trOc 03-50

- May mac va thiet bj 05-12

- Phuong tien van tai 05-10

- Thiet bi dung cu quan 15, 05-08

- Tai san ce dinh ye hinh 03-50

6. Nguyen tic ghi nhan bit Ong san dau tu•

Bat deng san dau tu: La bit Ong san, g'em: quyen sir dung dot, nha, hoac met phin cua nha hoac ca

nha va dit, co so ha tang do nguiri chu sa hill hoac nguoi di thue tai san theo hop deng thue tai

chinh nam gat nhAm muc dick thu 1qi tir viec cho thue hoac ch6 tang gia ma khong phai de:

Trang 17

at Nt

1

CONG TA CP DI_ LICH BAC LIU THUYET MINH BAO CAO TAI CHINH

Cho ?Om tai chinh ket Mac ngay 31/12/2014

Mau s6 B 09-DN Ban hanh theo QD so 15/2006/QD-BTC

ngay 20/03/2006 ctia Bp twang B p Tai chinh

a. Sir dung trong san xuAt, cung cap hang h6a, dich vu hoac sir dung cho cac muc dich quan

IY; hoac

b. Ban trong kY hog deng kinh doanh thong thuang.

Bit dOng san diu to cua don vi la cac nha hang don vi cho cac ca nhan va to chirc thue lai de kinh

doanh.

Khiu hao Bit d6ng san din to duct tinh theo phucmg phap duarrig thing, ap dung cho tat ca cat tai

san vai tY le duct tinh toan a phan b6 nguyen gia trong su6t thai gian ugc tinh sir dung va phu hap

vii qui dinh tai Thong to so 45/2013/TT-BTC ngay 25 thing 04 nam 2013 ctia BO Tai chinh Huang

dan the d6 quan ly, sir dung va trich khiu hao tai san c6 dinh.

Bit dOng san din to duqc khAu hao theo phucrng phap duOng thing dua ten thoi gian hiru dung trerc

tinh. s6 nam pit] hao ctia cac loai tai san co dinh nhtr sau:

Loai tai'san c6 dinh SO nam

- Nha dm, vat kien trim 20

7. Nguyen tic ghi nhlin va phan WO chi phi tra trulk

Cac chi phi tra truot chi lien quan den chi phi san xuAt kinh doanh nam tai chinh hien tai duct ghi

nhin la chi phi tra truck ngin han va &rot tinh vac chi phi san xuit kinh doanh trong ram tai chinh.

Cac chi phi sau day phat sinh trong nam tai chinh nhung duct hach toan vao chi phi tra trugc dai

han 6 phan b6 din vao ket qua hoat Ong kinh doanh trong nhieu nam:

• Cong co dung cu san xuAt

• Dung cu van phong

Viec tinh va phan b6 chi phi tra trarc dai han vac chi phi san xuAt kinh doanh timg ky hach toan

dugc can cir vao tinh chit, muc dO tirng loai chi phi a chin phtrang phap va tieu thirc phan b6 hop

Chi phi tra tnrgc duct phan b6 din vao chi phi san xuat kinh doanh theo phucrng phap &rang thing.

8. Nguyen tic ghi nh4n phai tra thircrng mai va phai tra khac

Nq phai tra Chrqc ghi nhin khi c6 du diet' kien chic chin la doanh nghiep se' phai dung mgt Wang tien chi To clE trang trai cho nhung nghia vu hien tai va khoan ng phai tra do phai xac dinh mgt each ding tin cay.

9. Nguyen tic ghi nht'in chi phi phiii tra

Chi phi phai tra duct ghi nhin dua tren cac uac tinh hap ly ve s6 tien phai tra cho cac hang hoa, dich vu CIA sir dung.

10. Nguyen tic ghi niqn von chi', s& hiru

Nguyen tic ghi nhan von diu to cua chi' so him: phan anh s6 von thtrc to da g6p bing tien dtrgc ghi nh'On theo t gia tai then diem phat sinh cho cac khoan Op win bang ngoai te, bang tai san khi thanh lap, hoc huy dOng them von de me. rOng quy ma hoat Ong cua doanh nghie'p.

Trang 18

(*ONG Tis CP DI_ LICH BAC IAEA.; THUYET MINH BAO CAO TAI CHINH Cho nam tai chinhict Mac ngay 31/12/2014

MAL, so B 09-DN Ban hanh then OD so 15/2006/0D-BTC

ngay 20/03/2006 csia B6 truing B6 Tai chinh

Nguyen tic ghi nhan 19i nhuan chtra phan phdi: phan anh kdt qua kinh doanh (lqi nhuan, re) sau

thus thu nhap doanh nghi4p, tinh hinh phan chia lai nhuan hoac kir lY to cua doanh nghiep.

11 Nguyen tic va phiro.ng 014 ghi nhan doanh thu

Khi ban hang h6a, thanh phAm doanh thu dugc ghi [than khi phAn len rui ro va lqi ich gin lidn

viec so him hang hoa do dugc chuydn giao cho ngueri mua va kh8ng con ton tai y4'u to khong chic

chin clang kd lien quan ddn viec thanh toan tidn, chi phi kern theo hoac khi nang hang ban bi tra lai.

Khi cung cap dich vu, doanh thu dugc ghi nhan khi khong con nhimg ydu to khong chic chin ding

kd lien quan ddn vide thanh toan tidn hoac chi phi kern theo. Twang hop dich vu dtrot thuc hien

trong nhidu ky kt toan thi viec xac dinh doanh thu trong tirng kY dugc thuc hien can cif vao t) 14

hoan thanh dich vu tai ngay cu6i kj/.

Doanh thu cua elan vi dugc ghi nhan ten ca se- thuc thu.

12. Nguyen tic ghi nhan gia von

Gia von dugc ghi nhan tuang ring vii doanh thu nhan dugc va dugc xac dinh theo timg don dAt

hang.

Gia von dugc ghi nhan theo Ink tinh chti quan cua don vi.

13. Nguyen tic ghi nhan doanh thu hoat diing tai chinh

Doanh thu tidn lai, c6 tirc va lqi nhuin dugc chia: ghi nhan khi Cong ty có khi nang thu dugc lqi

ich kinh td tir giao dich va doanh thu dugc xac dinh tucrng ddi chic chin. Tidn lai dugc ghi nhan

tren co so thai gian va !Ai suit timg kY. CO tuc va lqi nhuin dugc chia dugc ghi nhan khi c6 dong

dugc quydn nhan ce tirc hoac cac ben tham gia gop von dugc quydn nhan lqi nhuan tir viec gop von.

14. Nguyen tic va phtrcrng phap ghi nhan chi phi hoat dOng tai chinh.

Chi phi tai chinh dugc ghi nhan trong Bao cao kdt qua hoat &Ong kinh doanh la tong chi phi tai chinh . phat sinh trong kY (kheng bu tra vii doanh thu hoat deng tai chinh).

Chi phi di vay dugc ghi nhan vao chi phi trong

15. Nguyen tic ghi nhan chi phi

Chi phi ghi nhan ten co so thuc chi.

Viec hach toan cac khoan chi phi phai tra dugc thuc hien theo nguyen tic phu hqp giira doanh thu

va chi phi trong kY.

16. Nguyen tic ghi nhan thut

Cic khoan muc thud thd hien ten Bao cao Vet qua hoat Ong kinh doanh la tong so thud du kien

phai nep cho nien dd kd toan hien hanh. Theo quy dinh hien hanh, so thus se dugc ca quan thud an

dinh. Cac khoan chenh lech theo so thud dugc an dinh va khoan thud du kin (ndu co) se dugc didu

chinh ngay sau khi co bao cao guy& toan thud tir co quan thu'd.

Thud gia tri gia tang theo phuang phap khAu trir

Trang 19

c()!N;G TV CP DL LICH 13.AC LIU THUYET MINH BAO CAO TAI CHINH Cho nom tai chinh ket thzic ngsay 31/12/2014

Miu so B 09-DN Ban hanh theo OD so 15/2006'QD-BTC

ngay 20/03/2006 clic, Bd truing BO Tai chinh

cong ty c6 nghia vu n'gp thus thu nhap doanh nghiep bang 22% tren Igi nhuan thu dugc. Cac bao

cao thus dm Cong ty se chiu skr kiem tra cua ca quan thus. Do viec ap dung luat va cac qui dinh ve

thuS d6i vai cac loai nghiep vu khac nhau c6 thS dugc giai thich theo nhieu each khac nhau, s6 thus

dugc trinh bay ten bao cao tai chinh c6 thS bi thay dOi theo quySt dinh cu6i ding cua co quan thus.

ThuS thu nhap hien hanh phai tra dugc xac dinh dtra tren thu nhap chiu thud cua kS, hien tai. Thu

nhap chiu thuS }chic vai thu nhap dugc bao cao trong bao cao ket qua hoat Ong kinh doanh vi thu

nhap chiu thud kh6ng bao dim cac khoan muc thu nhap chiu thuS hay chi phi dugc khAu trir cho

muc dich tinh thuS trong cac ky khac va cling khong bao g6m cac khoan muc kh6ng chiu phai chiu

thuS hay 'thong dugc khau trir cho !nue dich tinh thud. ThuS thu nhap hien hanh phai tra cua Cong

ty dugc tinh theo thus suit da ban hanh den ngay ket thac kj, ke toan.

ThuS thu nhap hoan lai la khoin thus thu nhap doanh nghiep se phai ngp hoac se dugc hoan lai do

chenh lech tam thili giCra gia tri ghi so cua tai san va no phai tra cho muc dich Bao cao tai chinh va

cac gia tri clang cho muc dich thud. ThuS thu nhap hoan lai phai tra duct ghi nhan cho tat ca cac

khoan chenh lech tam thei chiu thud. Tai san thus thu nhap hoan lai chi dugc ghi nhan khi chic

chin trong trong lai c6 lqi nhuan tinh thus a sir dung nhang chenh lech tam thgi dugc khan trir

nay.

Gia tri ghi s6 cua tai san thus thu nhap doanh nghiep hoan lai dugc xem xet lai vao ngay ket thiic

nam tai chinh va se dugc ghi giam dSn Trak dam bao chic chin c6 d6 Iqi nhuan tinh thus cho phep

lqi ich cua m6t phan hoac toan b6 tai san thuS thu nhap hoan lai dugc sir dung. Cac tai san thud thu

nhap doanh nghiep hoan lai chua dugc ghi nhan trug.c day duct xem xet tai vao ngay kSt thilc nam

tai chinh va dugc ghi nhan khi chic chin c6 du lqi nhuan tinh thud a co the sir dung cac tai san

thud thu nhap hoan lai chua ghi nhan nay.

Tai san thus thu nhap hoan Iai va thus thu nhap hoan lai phai tra dugc xac dinh theo thud suit dkr

tinh se ap dung cho nam tai san dugc thu 1.16i hay nq phai tra dugc thanh toan dui tren cac muc thud suit c6 hi'eu him tai ngay kSt thiic nam tai chinh. ThuS thu nhap hoan Iai dugc ghi nhan trong Bao

cao ket qua hoat ding kinh doanh trir khi lien quan dSn cac khoin muc dugc ghi thing vao von chu

so hUu khi d6 thus thu nhap doanh nghiep se dugc ghi thing vao von chu se( hau.

Cac loai thus khac theo quy dinh hien hanh dm Viet Nam tai thiri diSm nip thuS hang nam.

Cac t& khai thus cua Cong ty van can thy thugc vao ket qua kiem tra cua cac Co. quan thus. Do viec

ap dung cac luat le, quy dinh ye thus d6i yen nhieu loai hinh giao dich con thy thu6c vao cac hiring

clan khac nhau nen s6 thuS dirge trinh bay tren Bao cao tai chinh co th'S dugc diSu chinh can cu vao

ket qua quyet toan dm co quan thus.

17. Nguyen tic ghi nh4n chi phi tan lirang

Chi phi trong duvc trich theo Nghi quyat Dai hOi ding co don tai da 60% teen lqi nhuan hay chi

theo Itrang he s6. PhAn !iron &roc thanh toan thvic t6, dua tren cac he so va mirc trong t61 thieu di dugc phe duyet.

Ca so phin b6 chi phi tin luting vao cac khoan muc chi phi theo ty' le 1:1 giaa chi phi ban hang va chi phi quan ly doanh nghiep.

Trang 20

I I

CO\G TV CP D1. LICII

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh Ic'dt Odic ngay 31/12/2014

Miu s6 B 09-DN Ban hanh theo OD so 15/2006/0D-BTC

ngity 20/03/2006 cua Bp truemg B6 Teri chinh

M8t so khan chi phi Wang cua nhan vien hop dOng ngAn ban nhu tap vu, tai xe cong ty, tai xe

trung tam Dieu hanh du Lich, nhan vien khach san... Cong ty ghi nhan trkrc tip vao cac khoan muc

chi phi ma khong hach toan vao tai khoin 334.

18. Nguyen ta'c chuyen doi ngo4i to

Cac nghiep vu phat sinh bAng ngoai to dime chuyen dOi theo t gia tai ngay Oat sinh nghiep vv. SO

du cac khoin muc tien to co g6c ngo4i to cu6i ky &roc qui dei theo tj, gia tai ngay cu6i ky.

Chenh lech ty gia phat sinh trong ky va chenh l'ech gia do danh gia lai cac khoan muc tien to có

g6c ngoai to cu6i ky ducfc ghi nhan theo htrang dan cua chuin muc ke toan va cac van ban phap

It* lien quan.

Ty gia sir dung de qui d6i tai thai diem ngay 31/12/2014: 21.377 VND/USD theo tj, gia binh quan

mua vao cua cac ngan hang don vi moi tai khodn.

19. Cac ben có lien quan

Cac ben throe goi la lien quan neu mat ben c6 kha nang kiem soat hoc co anh huang Clang ke d6i

vai ben kia trong viec ra quyet dinh tai chinh va boat ging. Cac ben ding &roc xem la ben lien

quan neu cimg chiu su kiem soat chung hay chiu anh Wong dang ke chung.

Trong viec xem xet moi quan he cua cac ben lien quan, ban chat cua rri6i quan he duqc chu trong

nhieu han hinh thirc phap IY.

20. Giao dich gifra cac ben co lien quan

Giao dich giita cac ben c6 lien quan la viec chuyen giao cac quyen luc hay nghia vv giaa cac ben co

lien quan, kh8ng xet den viec c6 tinh gia hay kh6ng.

Giao dich v6i cac ben c6 lien quan trong nam dtrac trinh bay a. thuyet minh s6 VII.

V. Thong tin IA sung cho cac khoin muc trinh bay trong Bang can doi ke toan

Trang 21

VND 1.181.098

1.767.489 2.783.563 1.730.341

1.232.410

17.576.807

140.387.727

601.853 8.363.062

5.656.767

89.918.596 6.762.602

8.698.962

286.661.277

USD

-z

4.232,44), z

318,44-

409,26

4.960,00

CONG TY* C P H BAC Lill ,.

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh 1c't thuc ngizy 31/12/2014

Mita so B 09-DN Ban hanh theo OD sd 15/2006/QD-BTC

ngity 20/03,2006 cua Bq trurnzg B4 Tai chinh

01- Tien

S8 cu8i [tam

1.274.349.703

286.661.277 (*)

1.561.010.980

So dau dam

296.662.211

2.990.300.496

3.286.962.707

Tien mg Tien gen ngan hang

Ceng

(*) Chi tiet tien giri ngfin hang: Ngan Hang VIB Ca Mau Ngan Hang A Chau Ca Mau CN Ngan HangNong Nghiep & PTNT Tinh Bac Lieu

CN Ngan Hang Phat Trien Bac Lieu

CN Bac Lieu Ngan Hang TMCP Sai GOn Throng Tin

Ngfin hang TMCP Ngoai Throng - CN Bac Lieu

Ngan hang TMCP Dong A Ngan hang TMCP Btru Dien Lien Viet - CN Bac Lieu Ngan Hang TMCP COng Throng - CN Bac Lieu

Ngan Hang TMCP XNK VN- CN Bac Lieu Ngan Hang A Chau Ca Mau (Tien USD)

CN Ngan Hang Nang Nghiep & PTNT Tinh Bac Lieu (Tien USD)

Ngfin hang TMCP Ngoai Throng - CN Bac Lieu (Tien USD)

C'Ong

02- Phai thu khach hang

Cong ty CP thuc pham Lam Dting

Khach hang Trung tam dieu hanh du lich

Khach hang Nha hang khach san Bac Lieu

Khach hang Khach san Bac Lieu

Khach hang CH Thuc pham Cong Nghe Bac Lieu ging

So cuoi nam

So &Au nam

7.750.000

45.449.510

21.250.000

321.986.575

330.120.000

112.897.336

238.274.984

28.000.000

25.600.000

508.333.421

622.994.984

03- Tra trinfic cho ngiroi ban

SO cuOi nam S8 dau nam Cong ty Dien Luc Bac Lieu 17.954.060 C8ng ty Cp thuc phim Lam Diing 8

Cong ty CP to van xay dung Nguyen Minh 70.000.000 Cong ty TNHH MTV xay dung Lira Viet 55.000.000

Cong ty TNHH to van va xay dung Mai Tr& MTC 44.513.016

Cong ty CP cong nghe HEADWAY Viet Nam 48.150.000 Ha Van Nam 4.364.600 Cong ty TNHH SX TM Thanh Thity 54.775.600 Ciing 206.803.216 87.954.068

Trang 22

F 7

Cerc.6 T\ CPU LICH I5A.0 LifT

THUYET MINH BAO CAO TAI CHINH Cho nom tai chinh at thac ngay 31/12/2014

4- Cac khoin phai thu khic

MAu so B 09-DN Ban honh theo QD sa I 5/2006/QD-BTC

ngay 20/03/2006 czia B6 miring B6 Tai chinh

SO cuOi nam S6 dau nam Cong ty CP DAu Khi Mekong - CN Bac Lieu 32.505.200 CN COng ty CP TM Bia Sai Gan SOng Hau Tai Bac Lieu 148.800.000 390.668.900 TT Dieu Hanh Du Lich 13.871.511

Nha Hang Hai Yen 67.000.000 107.000.000 CN Khach Son Bac Lieu 321.842.949 356.842.949

Quach Thiry Trang 63.000.000

Bao hiem xd hAi 9.948.388 C'Ong ty CP Du Lich Sai Gan - Bac Lieu 738.000.000 (*) Khach hang -TTDH du lich 33.491.648

Ngan hang A Chau - Phil thu kieu hoi 74.273.042 128.889.541 Phai thu co tire da chi tra nam 2012 22.308.478 31.002.328

COng 1.405.716.117 1.133.728.817

(*) Khocin dau to 738 triau vao Cong ty CP Du lich Sai Gon - Bac Lieu cho chi On DOu to Du lich Khu (—Ong to Bac Lieu da chivy UBND Tinh Bac Lieu thu hai (theo vein thu so 575) va giao cho dan vi khcic thia hien theo cha trucrng caa Tinh uy Bac Lieu (theo van thu so 138). Ding thai, Cong ty CP Du lich Sai GOn - Bac Lieu cling Xi co quyat dinh giai the. Dan vi lieu chuyan khoan dOu to nay sang khoan mac phai thu khcic ding thai cling chua lap du phong ve khoan dau to nay.

5- Hang ton kho SO cu6i Dim SO din nam

Nguyen lieu, vat lieu ton kho 72.024.137 28.818.550 Cong cu, dung cu tong kho 754.792.920 754.792.920 Hang Ma ton kho 4.355.204.067 3.659.370.446 C6ng 5.182.021.124 4.442.981.916

Cong ty chua có chinh sach lap du phong hang ton kho dor vai cac mat hang thuc phAm tuai sang

6- Chi phi tra tnrot ngin han

SO cuOi nam

SA (16u nam

447.186.829

447.186.829

Chi phi cho phan bo COng

682.021.478 (*)

682.021.478

Trang 23

:,ONG

Cho

07-

TY CP 1)L LICH BAC Lit::

THUYET MINH BAO CAO TAI CHINH nam tai chinh kit thiic ngay 31/12/2014

Tai sin ngin ban khfic

Tam ang COng

Msu so B 09-DN Ban hanh theo OD so 15/2006/0D-BTC

ngay 20/03/2006 ctia Bo truing B6 TOE chinh

SO cu6i nam SO diu nim 83.596.808 (*) 144.870.850 83.596.808 144.870.850

(*) Chi Hit tam ung SO cuOi nim SO din nlim TT Di&I Flanh Du Lich 40.000.000 Tnrcmg Van Lily 3.000.000 Hujah NguyZn Trung Tin 79.600.000 66.000.000 Phu Hoing Bi ( Tam img mua bia) 25.870.850 Nguyin Ngcc HiEu ( Tam ling Cong tac) 3.996.808 10.000.000 C§ng 83.596.808 144.870.850

-CO

co

0 .0 .3O

U 0 -CO 0'

ev

() E

00 ct

pill

QQ

MINH INN

OD

c

..<C)

51. 5

95

. 50

8. 4

01

232. 9

23

.71

7

2.1

41. 3

64

.544

5.3

34

. 009.6

34

5. 4

25. 0

24. 0

49

5.2

70. 4

66. 2

78

6. 0

89. 2

61. 5

71

2

6. 4

85

. 738. 9

30

25. 7

26. 8

74

. 48

8

M 00 • cNI N ON

Nr;

•,:t 0• C:P

0

• O

CV ON

— •-■ ON re) 00 C.

M• ON

50

. 906. 6

34. 2

64

ON ON ON

N N

222. 5

42. 4

71

2. 6

08. 2

18.

48

1

13. 6

76. 1

17

. 020

1.026.7

83. 7

47

5.5

67

.355. 8

71

10. 6

23

. 29

7. 2

96

(2. 4

19

. 43

2. 7

53)

9. 1

06.3

37.5

09

81

8. 7

95. 2

93

9. 3

72

. 160. 8

01

3. 2

82

. 89

9. 2

30

758. 8

64. 4

42

4. 6

03. 3

19. 4

48

31.0

89

. 05

8. 3

78

.•••• •••••

X.: Nel VI ...

.= ..a c b

= ..o3 .- 00 -. ho

lb -C 7 C C 4.1) 7 C C

.= .0:

‘03 40 .:g ..<0 ,C)

a lc JD .c E +o s) ,- >.

CZ:1 ,ca E.-. la '<"' C 00 [-'

.4 U ..= O vp CZ. c 0 00

= CZ C 0

C CI) E CA 0 0 E c oz C.:1 L> ..1) E cc) ,c. C • ..-.., 4

ma E Kt 'CI a (PA I

•

C

•

C

• s.-N .... `...0•

•

0 a 0 • U ctl

to :al ••••■

EL (z To

ao

Cho

re

m t

at M

inh

Mt

thtic

ng

ay 3

1 /12

/201

4

c ..4 = ..0 coo .... -(0 ...0 . ..0 -- . tzi) '''' , c E b 17.. .... ...

•

7 7 co ... -, •,,,, 43 mi 7 -o c .03 .a :al --z .4 -o -c I-. [... " •op 2 CA U t--. (.7 s<0 -- -<0. Z ri) CA C., cn

..-

o-- xt

E--'

-,F, ..c 7 co •- -c U 1-"

40 • - (..,

Z.1

..c `(71

37

. 919. 3

91. 3

81

36

. 428. 9

71. 0

62

34. 6

68. 7

27. 2

72

929. 8

92

. 556

00

O

I

5. 1

98

. 273.2

47

(1.

39

5.8

66. 3

71

)

(*) Chi tit co phi&i

Cong ty CP TM SABECO Song Hau

CONG TV CP DL: LICH BAC

VITIVET MINH BAO CAO TAI CHINH Cho nam tai chinh 1dt thzic ngay 31/12/2014

Miu so B 09-DN Ban hanh theo OD so 15/2006/0D-BTC

ngav 20/03/2006 czia Bo tru&ng BO Ti2i chinh

09- Tai sin co dinh vo hinh Quyen sir dung Phin mem Bin quyen, Phin mem

dat may tinh bing sang the may tint' Tiing Ong

1.760.052.956

1.760.052.956

Nguyen gia

S6 du dim nam

- Mua trong nam

-Gam khac

Se; du culii nam

1.700.052.956 60.000.000

1.700.052.956 60.000.000

Gia tri hao mon Iuy ke

56 du diu ram

Sc.') du cu6i nam Gia tri con Iai cua TSCD vo

hinh

- Tai ngay dan nam - Tai ngay cucii nam

60.000.000

60.000.000

60.000.000

60.000.000

1.700.052.956

1.700.052.956

1.700.052.956

1.700.052.956

10- Tang, giim bat Ong sin Tau ttr

Kboin myc S6 dau nam

Nguyen gii BDS trait ttr - Quyen sir dung dat -Nha - Nha va quyen sir dung dit - Ca sa ha tang Gia tri hao mon Iuy ke - Quyen sir dung dat -Nha - Nha va quyen sir dung dAt - Ca se ha tang Gia tri con lai ctia BBS diu fir - Quyen sir dung dat - Nha - Nha va quyen sir dung (fat -Casahatang

S6 cu6i !lam )*

2.421.159.036S

2.421.159.036

1.089.091.701

1.089.091.701

1.332.067.335

1.332.067.335

Tang trong Giim trong nam [tam

2.421.159.036

2.421.159.036

968.033.749 121.057.952

968.033.749 121.057.952

1.453.125.287 (121.057.952)

1.453.125.287 (121.057.952)

11- Dasu ttr dai han khic

Co phiL

Dau to dai han khac COng

So cuOi nam

93.740.000 (*)

93.740.000

SO d'au nam

93.740.000

738.000.000

831.740.000

Se; lulyng 9.374

Gia tri 93.740.000

Trang 26

C,OG TY CP 1)$.. LI( 1-1 ;

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh 1cb thtic ngay 3 1/1 2/2014

Miu soy B 09-DN Ban hardy rhea OD so 15 ,2006/0D-BTC

ngiry 20/03./2006 dal B6 truerng 80 Tai chinh

12- Tai san dai han khic So cuOi nam SO dOu nam

Chi phi tra tnrac dai han 1.059.013.576 482.809.996

1{5, quj, tien chi kieu hoi tai Ngan hang A Chau 46.000.000 46.000.000

Ky quj, Cong ty CPTM Bia Sai Gon Song Flau 866.775.000 596.175.000

COng 1.971.788.576 1.124.984.996

Vay va na ngin han SO cuOi nam SO dOu nam

Ngan hang TMCP Ngoai Thucmg - CN Bac Lieu 13.865.314.440 (*) 20.240.607.750

Ngan hang TMCP C6ng Th.wng - CN Bac Lieu 3.943.868.750 (**)

Ci)ng 17.809.183.190 20.240.607.750

(*) Vay ngan han cua ngan hang TMCP Ngoai Tinton Viet Nam chi nhcinh Bac Lieu theo hap &rig tin dung hen mar so 323/VCB.BL114 ngay 03/09/2014 (xem chi lief tai E150_1). Han nnic cho vay: 20.000.000.000

04 thcing/Gidy nhcin no; Lai stuit cho vay: 9,0%/ncim; Bien phap darn biro lien vay duac quy dinh cy the (20 ty clang), muc dich vay: bd sung van luu d Ong kinh doanh nha hang, khach san, bia, rtrou; Thai km Pay:.

trong hop ddng the chdp tai san so 55/2012/VCB.BL ngay 31/08/2012 va Hop Jong the chcip tai san gan lien veri dirt so 48/2012/VCB.BL ngay 23/08/2012, tong gici tri tai san dam biro la 10.119.000.000 ddng.

- Ddi vai hop ddng the chcip tai san so 55/2012/VCB.BL ngay 31/08/2012, gia tri tai san dam biro dux quy dinh theo BB dinh gia so 90/VCB.BL.14 ngay 13/06/2014 viz BB dinh gia so 62/VCB.BL.14 ngay 12/05/2014 veri tdng gici tri la 1.272.727.272 ddng.

- Ddi veri hop tang the chcip tai san gan lien vol dirt so 48/2012/VCB.BL Ngiv 23/08/2012: tai san the chdp la Vlach san Bac Lieu - hang myc xciy dung nang cap mint 2010, tryc tie 18-21 tai thtia 159, ter ban do so 19, duang Hai Ba Trang, P.3, Thi xa- Bac Lieu, tinh Bac Lieu; Tdng gia tri tai sari la 9.075.000.000 &rig theo BB dinh gib ngay 23/08/2012 ciia VCB Bac Lieu.

Vay ngdn hen clic, ngan hang T1VCP Cong Thuang Viet Nam - Chi nhanh Bac Lieu theo hap dong tin dung so 38.141014/2014-HDTDHM/NHCT862-CTY DU LICH ngay 14/10/2014. Hen mzic cho vay: 5.000.000.000 (5 ty' ddng); Thai hart hap dang la 1 nam ke tit ng4 ky"; Arc dich cho vay: kinh doanh bia, rum', nuerc giai khat cac loci ...; Thai hen cho vay: dux ghi tren Gidy nhan na nhung toi da kheing qua 03 Mang; suat cho vay tai

so diem kY hap ddng 10,5%/nam. Bien phcip darn boo: duac quy dinh cu the

Igi Hap dOng the chap s6 38.141014-01/HDTC ngay 14/10/2014 va Hop diing the chdp so 38.141014- 02/HDTC ngay 14/10/2014, tong gia tri tai san the chdp la 7.101.000.000 dang.

- Hap clang the chdp so 38.141014-01/HDTC ngay 14/10/2014: tai san the chdp la: Quyen su dung dirt so AP839251 (DC: Op 05, thi tram HO Phong, Gia Lai, Bac Lieu), Quven sir dung dirt so BA 150313 (DC: Op Tcin Tao, Thi trdn Chau Hung, Vinh Lai, Bac Lieu), Ouyen sci dung dot so BA 150043 (DC: cip Tan Tao, Thi Trdn Chau Himg, Vinh Lai Bpc Lieu), Jai san glin lien voi dirt va cac lai ich gdn lien veri dirt. Tdng gia tri tai san the chdp duac dinh gici la 3.383.000.000 clang.

Trang 2 7

13-

Thus GTGT diu ra

Thue tieu thy dac biet

Thue thu nhip doanh nghiep

Thue thu nhip ca nhan

COng

COIA. CP L L.C:H 13 AC: LI THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh kit thzic ngay 31/12/2014

I

MOu so B 09-DN f

Ban hanh then OD so 15/2006/0D-8TC 4 0 1

ngay 20/03/2006 cua BO trzzong BO Tai chinh .1

- Hqp clang the chap sa 38.141014-02/HDTC ngay 14/10/2014: tai san the chap là phumg lien giao thong van tell: cac thief bi, linh kien, phu timg, phu kien, thief bi lien lac, thiet bi dinh vi va cac thief bi khac cluoc lap efor cho viz gan lien trizac va trong thai han hieu luc cua Hqp dong; cac quyen, i i ich, cac khoan bai hoan va cac khoan thanh toan khac lien quan tai tai san the chap tren (bao gam nhung kh6ng giai han: cac

khoan thanh town to cac giao dich kinh doanh, khoi,thac, mua ban, trao doi, cac khoan tin bcio hiem, ...).

14- Phai tra cho ngtred bin SO cuOi nam S6 clan nam

Trin Thi Chit 614.900.000 ii

Cong ty TNHH Nam Long 3.127.273 942.000 ci 3'

Lam Thi Hai Yen 2.500.000 OA

Cong ty TNHH MTV Thucmg Mai TH Bac Lieu 16.126.500 v]

Cty TNHH TMSX Lec Lan 2.854.545 N

Cty TNHH TM Tien Th6y 5.100.000

Cty TNHH TM DV Coopmart - Bac Lieu 2 4.736.070

Lien Thi Loan 399.000

Nguygn Ng9c Loan 1.373.500

Trin Thi Yen 210.000

Tieu My Loan 4.075.300 Nguygn Thi Kim Nga 980.000 Pham Thi Huemg 1.104.000 TrAn Thi Gai 3.637.500 Tran Thi Lan 490.000 Lam Thanh T6 524.500 TrAn Kim Hoa 1.285.000 Cita hang Kieu H6i 1.400.000 Let Binh mi Hai (NGuyin Ng9c Giau) 4.980.500 Hieu buon Thuin L9i 24.196.000 Nguygn Thi Kim Ba 360.000 COng 60.833.188 634.468.500

15- Thue vi cac khoan phai nap Nita ntrerc

Tang gia tri cua tai san the chap la 3.718.000.000 clang.

Si; cuOi nam SE dau nam

15.322.080 289.342.963

821.538 8.138.526

138.325.555

23.121.368 35.676.112 177.590.541 333.157.601

Khoin thug gia tri gia tang va thug thu nhip doanh nghiep phai nap b6 sung dm nam 2013 theo Quyet dillt cua Cyc thug tinh Bac Lieu vai gia tri lAn luot la. 20.955.450 d6ng va 256.638.815 Tong van chtra &rot

uhan tren so sach ke toan cua Cong ty do C6ng ty chua th6ng nhAt s6 lieu vai co. quan thug. Do do, chi pli thug thu nhip doanh nghiep nam 2014 se tity thu6c vao viec chuyen 18 c6a. nam 2012.

Trang 28

T V CP '.!.0 13 AC

THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh k*b thzic ngay 31/12/2014

Miu s6 B 09-DN Ban hank theo OD so 1.5.12006/0D-BTC

ngthy 20/03/2006 ctia BO truimg BO Tai chinh

16- Phil tra, phai nOp ngan ban khac

BHXH Phai tra Ichac

Ciing

Chi tik:

SO cu6i aim SO dau nam

.11

tG

Nt I

:IN TN .Ue

15.328.760 11.981.462 (*) 655.124.317 27.310.222 655.124.317

11.981.462 228.045.962

55.905.103 371.173.252

Khach hang kh6ng thuang xuyen

Dan vi not bo Khach hang - Van phong cong ty

ging

Chi phi OM tra

Chi phi phai tra ging

11.981.462 655.124.317

S6 cu6i nam So dill nam 37.472.727 4.430.000 37.472.727 4.430.000

18- Vay va nq dal han

S6 cu6i nam

S6 dau nam 6.503.675.200 1.570.945.238 8.074.620.438

NH Ngoai Thuang Vi't Nam - CN Soo Trang Vay n0i b0 Cong ty C6ng

7.364.778.736 (*) 7.364.778.736

(*)

17-

(*) Chi tiet cac khoin vay nOib§ Ong ty

Nguytn Thanh Hitn Nguyen Kim Anh Ngo Thanh Tuytn Mai Thu Nga Pham Thi 1EArn Nguy& Thi Thanh Nguyen Thi Hut Nguygn Nam Tri Vtru Thu), Linh Nguytn Hai Van

C6ng

So cu6i nam

S6 (tau nam

250.000.000

330.000.000

100.000.000

100.000.000

150.000.000

64.845.489 70.683.472

100.000.000

200.000.000

258.490.155

75.416.277

150.000.000

730.000.000 303.875.768

52.412.813

6.000.000.000

7.364.778.736

1.570.945.238

Trang 29

OD

I

= -0 .= = a. ..- •

1 CZ 1"-• •S. -t=

I 0:1 ...0 I01 "70.

I

eS 6 :.- =

Or.1 ,..C?)E.!.,3 C.:Y .0

(e) C''. .2:. m 00

1

-'2• ....0 .) --

4:1 b ..... a eL)

..-.

CI) 41

lot

ti ...tea " 4,,., •■••

C) • 0 t>. tea -Z.- ‘0 ... C)

-:-. C. .,1J-

= .= a g=1 ..:1-4

F)el . = =

I a

.0 00

=

cd c...

-et ..= ....Y .=

.= b ,..,

00

U .

23.4

3 4.2

88. 39

7

23. 4

34. 6

47. 83

8

.er=

.0

CC •

00

.0

O

•

D -CO

1. 927

.491.

837

20. 0

00.00

0.00

0 S O

d►r d

ill' t

i Am

trtr

ac

......... ...---, ....--. . o ..-- .. i — CV ' in ON 0000

..:1- en as ...1- — C.? en 04 •1: C--i CS CV sC. 'et v-.) 00 ON ..o- •et. 0 Ir.: en en en ...a. 00 op In In ..6 t-,i (-,i o r--- t--- t---- 1--- <7.• oo oo oo......, -- ...... —. ger

.

,S. a, c.31 e..... 0 7

O ea 0 0 =: 0 0 0

=5 o a> c:=. 00 vo •0' ("06 — O' c. 1-- s.0 ••••1 WM ......., IV -.... ..... .....■

••er . 'et . . trl . . Cr. le--

fe...- le.- eV ON

V-- •er —

0 07.. Cr. O e-ii eV

ci tfl 00

•■•I ••■1 C, •••••

0.: r.: C; Ir.:

1.1 1■1 C.. 1 -et 1..--- E t-.-

I rkr > I

O O kr-1

O

00 ••■1

So0

,s•

'0 00 oc

■•••)

s.= v■I

ON ON

00

s,o

re; 00 00

s.o

CA ON ON

0

'CO OD 0

O

— -40 00 -a 'CO V

E, 2 •ca

E-

20. 0

00. 00

0.00

0 1.9

27. 49

1.83

7

20. 0

00. 00

0.00

0 1.9

57.5

42.2

62

eg -a tt= U)

C.)

C)

a

V) -40

OD .0

0

•

. 'CO. -C

CO

a

ea

doanh:

1- Tang doanh thu ban hang va cung cap dich vu

Doanh thu ban hang hoi

Doanh thu cung cap djch vu

Thue tieu thu dac biet

COng

2- Gia vim hang ban

Gia von hoat dOng kinh doanh Nha hang - KS Gia von kinh doanh cua hang TPCN

Gia win hog deng kinh doanh TT Dieu hanh Dlich

Cong

3- Doanh thu hoat dting tai chinh

Lai chOnh tech ty gia Thu tit tai tien gi i, cho vay von

COng

04- Chi phi tai chinh

cif.■ T: CP DU Lit THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh kit fink ngay 31/12/2014

b- Chi tiet van dau to cfia chti so. hfiu

Mau so B 09-DN Ban hanh theo OD so 15'2006'0D-BTC

ngay 20/03/2006 cua BO trizong Bo Tat chinh

Co phan TS, I?

Ring Cty dAu to va KD von NN 308.196 15,41%

Cong ty Lirong thuc Bac Lieu 171.430 8,57%

COng ty TNHH MTV SSKT Bac lieu 167.150 8,36%

Cong ty CP Xang dau, Dau khi Bac Lieu 111.430 5,57%

Ong Lam Da Vu 0,00%

Ong Huh QuOc Dan 128.570 6,43%

Ba Nguyen Hai Van 443.574 22,18%

Ong Trinh Cong Vinh 123.960 6,20%

Von Op cua cac d6i tuong khac 519.750 25,99%

Co phieu quy 25.940 1,30%

ging 2.000.000 100,00%

VI.Thong tin 191) sung cho cac khoin muc trinh bay trong Bao cao ket qua hoat dOng kinh

Nam nay Nam truck

88.316.177.644 76.717.419.598

12.140.556.082 19.381.590.770

(36.531.547) 76.807.973

100.420.202.179 96.175.818.341

Nam nay Nam tunic 7.831.071.712 7.771.944.861

77.016.161.707 74.990.512.975

1.217.383.970 575.714.128

86.064.617.389 83.338.171.964

Nam nay Nam Marc

8.537.693 10.655.156

9.030.164 66.087.058

17.567.857 76.742.214

Nam nay 2.487.903.229

5.462.978

Nam tru.6c 3.246.841.989 Lai vay ngan hang

Dante gia chenh tech t gia cu6i nam

Trang 31

0:1\.,:.1J T1 CP DU LiC H 13;%.0 THUYET MINH BAO CAO TAI CHiNH Cho nam tai chinh kit thew ngay 31/12/2014

5- Chi phi ban hang

Chi phi lucmg, BHXH, KPCD BHYT dm NV ban hang

Chi phi khAu hao TSCD

Chi phi phan bo Ong cu, dung cu Thua, phi, la phi Chi phi hang hoi, dich vv mua ngoai

Chi phi bin hang bang tien khic

C(ing

6- Chi phi quail ly doanh nghqp

Chi phi Wang, BHXH, BHYT, KPCD ctia NVQLY

Chi phi dimg van phong Chi phi khan ha; TSCD Thua, phi, la phi Chi phi dich vu mua ngoai Chi phi bang tian lchic Cong

Miu so B 09-DN Ban hanh theo OD so 15/2006/0D-BTC

ngay 20/03/2006 cua B6 truong B6 Tai chinh

Nam nay Nam truirc

3.156.436.743 2.693.932.976

2.672.433.440 2.618.569.900

400.911.958 413.131.649

72.544.667

86.351.566 3.319.346.306

4.233.136.322 16.865.728 a

10.549.270.029 9.134.391.226 I is Hi CI G1

Nam nay Nam trtrot 0A ■

1.302.719.499 996.875.738 - 74.829.142 521.486.025

56.842.993 51.217.236

215.714.813 1.795.592 221.416.539 13.415.174 159.149.789 57.745.126

2.030.672.775 1.642.534.891

07- Doanh thu khac

Thu va nhucmg bin, thanh 1y TSCD Thu nhOp va cho thue tai sin Thu nhap khac Cting

Nam nay

Nam trulk 1.964.545.456

1.196.286.683

649.109.098.

355.703.902

672.289.379

3.516.536.041

1.321.398.477

08- Chi phi khac

Nam nay 1.023.566.382

106.842.149

1.130.408.531

Nam truck 150.000.000

56.807.300

206.807.300

Chi va nhuvng bin, thanh 1y TSCD Chi phi ba't thtrong khic

Cling

Trang 32

1 Ti I' Di_ L (i B LIEU THUYET MINH BAO CAO TAI CHINH Cho nam tai chinh Ic"b thac ngay 31/12/2014

MAu so B 09-DN Ban hanh then OD so 15/2006/0D-BTC

ngay 20/03/2006 clic Bp tru-ong Bo Till chinh

9- Chi phi thue thu nhap hien hanh

Nam nay

1.685.971.146

80.442.149 (7.499.200)

1.758.914.095 (806.285.707)

952.628.388

22%

209.578.245

Lgi nItuan ke toan triage thuE

DiEu chinh cho cac khoan: - Chi phi khong dux trir - Co ttic dux chic

Thu nhap chiu thuE ChuyEn 1.6

Thu nhAp tinh thuE

Thu suit thu nhap DN

ThuE TNDN

.41 UN.

TNT!106

10- CO. phieu va 1ai co. ban tre'n co phieu

Lgi nhuan nam nay 1.476.392.901

S6 c6 phiEu da phat hanh 2.000.000 S6 c6 phiEu guy' dAu 18.800

S6 c6 phiEu clang luu hanh dau ky 1.981.200

S6 c6 phiEu mualaitrong kS, 7.140

S6 c6 phiEu quy cuoi kj/ 25.940 S6 c6 phiEu clang luu hanh cu6i kj/ 1.975.845 Lai co ban tren c6 phiEu 747,22

VII. Thong tin khis:

1. Cis khoan thu lao cho HDQT va ban ki7em soat:

Cac khoan thu lao phat sinh trong nam cua HDQT va ban kiEm soat la 10.200.000 cl6ng/thang, Prang throng

voi 122.400.000 d6ng/nam (chua bao g6m thu nhap trong nam cua cac thanh vien diEu hanh).

2. Giao dish ctia cac ben có lien quan:

Trong qua trinh hog Ong kinh doanh, Cong ty phat sinh cac nghi8p vu voi cac cong ty, ca nhan ma Cong ty cog lien quan thong qua quan he ve von. Nhu dugc trinh bay dugi day, Cong ty va cac cong ty Ii8n kat ma COng ty c6 mOi quan hE giao dich th6ng qua quan h8 dau tu/ nhan dau to hoac thong qua mgt nha dau to chung va do d6 se la thanh vian cua ding mOt tap doan.

Nhirng giao dich chit' yeu cua Cong ty voi cac ben lien quan trong nam bao

Ben lien uan Med lien he NOi dun° So tien

Mai Thu Nga Co long Vay tiEn 419.244.490 Tra tin vay 489.927.962

NguyEn Thi Hub Co eking Vay tin 400.000.000 Tra tiEn vay 980.000.000

NguyEn Hai Van Co (long Vay tin 6.000.000.000

Trang 33

(0? CONG TY

Co PHXN DU LICH

BAC

IC

SAO Di* Vc Si 1\1 CHNH S6/(1.7.c.l,‘...Otiven Ngay • LC .111i111 20eta-

1' 7.4C;L:k

CY lit r LiEL THUYET MINH BAO CA.0 TAI CHiNH Cho nain led chinh ket fink ngay 31/12/2014

MAu sif B 09-DN Ban !limb theo OD so 15 ,2006/0D-BTC

ngay 20/03/2006 clic, BO tru-cing BO Tai chinh

So dtr voi cac ben có lien quan tai thoi diOnt 31/12/2014 bao gom:

Ben lien quan MOi lien 14 NQi dung SO titn

Nguy& Thi Ht.4

Co (tong Vay dai han

150.000.000

Nguy& Hai Van

Co dung

Vay dai han

6.000.000.000

Bac Lieu, ngay 31 thcing 01 nam 2015

Ke toan trtrerng

NGUYEN Tiff TUYET THU

1 Thong 34