Báo cáo tài chính quý 2 năm 2015 - Công ty Cổ phần Quốc tế Hoàng Gia

CONG HoA xA gOI CTTU NGHIA VIET NAM
DOc IAp - Tu do - Hanh phtic

cOxc; t'Y cd puAN
QUOC TE HOANG GIA
So: /CVA{G
'Ylv; Gidi trinh k€i qud kinh doanh
Quj, II ndm 2015 so vdi qu{ II ndm 2014"

***

Ha long, ngdy 16 thdng 7 ndm 2015

Kinh gxi: UV NEX CHUNG KHOAN NHA NUOC
SO GIAO DICH CHI.J^NG KHOAN THANH PTT6 TTd CHi MINH
So srinh b6o cilokdt

qui kinh doanh qui II nam 2015 vd qu( II nim 2014

crta COng

ty Cd phdn Qudc td Hohng Gia nhu sau:

DW: VND
TT

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Doanh thu b6n hing vh
cung cdp dich vu
Doanh thu ho4t it6ng
fli ohinh
Chi phi
Chi phi hoat ddng tdi
Gi6 vdn hhng b6n
Chi phi b6n hdng
Chi phi quan ly
Cdns chi phi (1-4)
Lcri nhuAn sau thud

Qui II/2014

Sii tiiin ting,
gifrm

ri l9
t[ng,
pihm o/"

102,276,335,917

45,787,926,948

56,488,408,969

t23

5,101,211,668

3,438,795,597

r,662,416,071

48

4,859,553,020
50,388,185,015

6,349,299,021
45,758.802,795
5.629,777,374
33,824,060,535
91,561,939,731
(44,453,951,520)

(r,489,746,007)

7

,099,581 ,705

13,135,151,274

76,083,077,014
30,780,751,337

4,629382,220

t0

1,469,810,331

26

(20,088,309,261)
(L5,478,862,717)

(se)

75,234,702,857

Nc 0L{/-+)

**4"Y

Girii trinh chenh lech c6c chi ti6u:

1.

Doanh thu qui II12015 tlng so v6i qui

II l2}14li

do Cong ty dd thric ddy cdc biQn ph6p

mo r6ng thi truong dac biqt ld thi truorng Hdn QuOc vd Nhat bin dO dua kh6ch vd COng ty,

k6t qud ld tu cu6i th6ng 412015 doanh thu tu cho thu6 phong cira C6ng ty tdng cao ddng

thoi doanh thu CAu lac

bQ cfrng

t[ng.

2. Doanh thu hoat ddng tdi chinh tang ld do ldi tu ch6nh l€ch ti gi6.
3. Chi phi hoat d6ng tdi chinh gi6m ld do chi phi lai vay gidm.
4. Doanh thu tdng n6n gi6 v6n hdng b6n vd chi phi b6n hdng cfrng tdng tuong fng
5. Chi phi qudn llf gi6m ld do clui III2O14 COng ty ti6n hdnh phdn bO chi phi tru6c hoat d6ng
cua kh6ch san Hoing gia Ha long; SO phdn bd qui III2O14 \d,22.505.683.920
clOng/1

.059.440rJlD (Tqm rinh tj, giii 21.243 ddng/l USD, qui III2OI5 kh6ng c6 chi phi

ndy.

6.

f6,t ca c6c nguy6n nh6n tr6n ldm cho loi nhu4n sau thu6 quiIIl2Ol5 tdng so v6i qui
rv2014.

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it7\

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6. f;,t ca c6c nguy€n nhtn tr6n ldm cho loi nhupn sau thu6 quilll2}l5

tdng so v6i qui

rU2014.

COng ty kfnh tdnh

Uj,ban churrg khor{n nhd nu6c,

S& giao

dich

chtrng kfiodn t}ranh phd H6 chi Minh

xem x6t.

Tran trong cdm on!

coNG rY cd PHAN QUdc

rfi uoANc cra

nilf-$Ps€irim ddc
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coxc rv cd puAx qudc rfi noANG

GIA

Royal International Coproration

B6i chriy

- H4 long - Quing Ninh

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BAO CAO TAI CHINH
QUi liv}ots

coNG TY cO PHAN er;oc rr, uoeNc cm
BAr cHAv - HA LoNG - eUANG NINH

BANG

cAx odl

86o c6o tdi chfnh
30 thdng 06 nlm 2015

rf roAx

QUi II/201s
Don vi tinh: VND

r.rr sAN

A - TAI SAN NGAN HAN
t. fi6n

vi

Mn sii

Thuy6t
minh

sii aAu nxm

^t cuol nam
so

2

J

4

5

100

c6c khoin tu'ong tlucrng ti6n

110

1.

60.017.380.120

220.t23.708.200

25.233.060.840

101.867.325.120

2s.233.060.840

t01.861 .325.120

14.758.870.560

104.975.287.560

9.363.199.960

49.141.364.580

5.271.538.320

12.805.877.700

5

t. fien

111

2. C6c khoan tuong duong tiirn

112

It. oiu tu'tii chinh ngin h4n

120

kinh doanh

121

2. Du' phdng giam gi6 chri'ng khodn kinh
doanh (*)
3. DAu tu nim gif d6n ngdy d5o h4n
IIl. C5c khorin phii thu ngin han
1. Phai thu ngin han cua kh6ch hdng

122

1. Chri'ng kho6n

123
130
131

2. Tra trudc cho ngudi b6n ng6n hpn

132

3. Phai thu nQi bQ ngin h4n

133

4. Phai thu theo ti6n d6

kt5

ho4ch hqp dOng

6

xdy dung
5. Phei thu v6 cho vay ngdn hpn

135

6. Phei thu ngln hpn kh6c

136

!l

l\

212.752.380
44.A99.643.060

7. Du phdng ph6i thu ngdn h4n kh6 ddi
8. Tdi san thi6u cho xu

(*)

lf

(88.620. i oo)

(1.071.s97.780)

19.789.178.340

12.533.84s.500

80.684. 1 60

t4.155.126.920

(1.62r.281.420)

139
140

1. Hdng t6n kho

14t

2. Du phdng giim gi|hdng titn kho (*)

149

V. TAi srin ngin han khric

150

1.591.50s.820)
236.270.380

151

236.270.380

7

2 I .3
(

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trdr

tru6c ngin hpn

747,250.020
747.250"420

2. Thui5 GTGT duoc kh6u tru'

vi

152

ciic khoan khric phai thu Nhd

153

4. Giao dich mua b6n lqi tr6i phi6u Chinh

154

3. Thu6

nu6c
phLl

5. Tdi san ng6n han kh6c

1s5

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1.

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c6xc rY co

PI{AN QtJOc rE HoANG GIA
sAr cHAv - HA LoNG - QUANG NINH

BANG

cAx o6r

Bdo c6o tdi chinh
Ngdy 30 th6ng 06 narr 2015

rfi roeN

QUr rrl2015
(Tidp theo)
Don vi tinh: VND

Sii tIAu nIm

Sii cui5i nim

1,162.205.832.060

1.029.190.355.820

220

t.058.723.724.380

97t.729.619.300

221

t.024.571.611.700

941.655.359.100

222

1.252.263.523.260

t.141.935.070320

- Gi6 tri hao mdn luy ke (*)

223

(227 .691.91t .s60

(200.219.7 r0.620

Tdi san c6 Oinfr thu6 tdi chinh

224

TAI SAN

TAI SAN DAI HAN

. Cfc khorin phii thu dlti hpn

210

. Phai thu vA cho vay ddi han

2t5

B-

,

Phai thu ddi han kh6c

216

Du phdng phai thu ddi han kh6 ddi (*)

219

I. Tii sin cd dinh
1. Tdi san cO ainn htu hinh
- Nguy6n gi6

,

225

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l.

r
rrrult lu,v
1uy k6
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ll I hao
il4u mdn
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226
221

34.152.112.680

30.074.259.600

228

100.988.045.160
(66.83s.932.480

97.307.595.000

229

39.002.956.740
47 .99s.491.640

230

23t

- Nguydn gi6

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IV. Tni srin d6'dang
1.

dii

hgn

Chi phi s6n xuAt, kinh doanh do dang ddi hpn

. Chi phi xAy dung co bdn do' dang

tii

chinh dii h4n
l. DAu tu' vdo c6ng ty con
2. Ddu tu v2ro c6ng ty 1i6n doanh, 1i6n ki5t
3. DAu tu'g6p v6n viro d4. DU phdng dAu tu tdi chinh ddi hen (*)
5. DAu tu nfm giu'd5n ngdy d6o h4n
VI. Tdrisin dii h4n khric
1. Chi phi trd tru6'c ddi han
:,
2. Tai san thue thu nhAp hodn lai
3. Thi6t bi, vdt tu, phu tring thay th6 ddi h4n
4. 'l'di san ddi hqn kh6c
V. DAu tu

t^

TONG CONG TAI

SAN (270 = 100 + 200)

(67 .233.33s.400

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(8.992.s34.900
24.877.575.580

240

20.1e0.800.;20

)t)

24.871 .515.580

20.190.800.520

250

8.967.007.180

9.134.771.580

8.967.007.180

9.134.771.580

30.634.s68.180

28.135.164.4I0

251

252

253
254
255
260
261

13

26.243 .t 16. I 80

15.879.863.340

262

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693.054.080

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3.698.397 .920

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co PHAN euoc rs uoaNc cm
sAr criAv - HA LoNG - QUANG NINH

B6o c6o tbi chinh
Ngny 30 th6ng 06 nim 2015

cONG TY

nAxc cAx odr rfi roAN
QUr II/201s

(Tidp theo)
Ddn vi tinh: VND

Ml

TAI SAN

2

I

c

- NO

puAr

s6

rna

^r. cuol nam
so

J

4

5

310

314.539.420.140
179.492,551.920

311

29.310.034.420

22.596.924.240

198.427.780

68.084.280

30.629.800.440

44.960.780.700

314

10.211.416.480

10.629.707.220

315

s19.t91.920

681.73s.780

62.2ss.6e7.;60

25.154.832.780

.s46.340

75.400.486.920

8s.s0s.931.960

135.046.868.220

3t2
313

4. Phei tra ngLrdi lao dQng

,':
5. Chi phi phai tra ngdn h4n

A.

314.014.046.400
228.508.114.440

Nguo'i mua trd ti6n tru6'c ngin h4n
3. Thu6 vd c6c khoan phai nQp Nhd nudc
2.

l5

316

6. Phai tra nQi bQ ng6n hpn
dOng xay

i 0. Vay vd no thu6 tdi chinh ng6n hpn
I 1. Du phdng phai tra

sii d0u nem

300

I. Ng'ngin hgn
1. Phai tra ngudi b6n ng6n han

7. Phai trti theo ti6n d9 k6 hopch hqp
8. Doanh thu chua thirc hiQn ngin hqn
9. Phai tra ngin han khac

Ihuy6t minl

ngin hpn

317
318

3t9

16

320

l1

321

Qu! khen thuong, phric loi
I 3. Qu! binh 6n gi6

322

14. Giao dlch mua b6n lai tr6i phi6u Chinh phu

324

IL Ng dii h4n

330

1. Phai tra ngudi b6n ddi hpn

JJl

12.

95 .337

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2. Nguoi rnua tra ti6n trudc ddi h4n

)JZ

3. Chi phi phai tra ddi hpn

JJJ

d

334

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4. Phai tra n6i bQ

vO

v6n kinh doanh

5. Phei tra n6i bQ ddi hqn

335

6. Doanh thu chua thUc hiqn ddi han

JJO

7. PhAi tra ddi han kh6c

)) I

8. Vay vd no. thu6 tdi chinh ddi h4n

338

9.Trii

339

phitiu chuyen d5i

10. C6 phi6u uu ddi
1

1.

Thu6 thu nhdp ho6n 14i phai tra

Du phdng phaitra ddi h4n
13. OuV ph6t tri6n khoa hoc vd c6ng nghg
12'.

118.872.800

s'7.723.860.700

18

82.325.379.020

74.311.672.440

19

3.061.680.140

3.00s.335.080

340
341

342

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B6o c6o tii chinh
Ngdy 30 th6ng 06 nam 2015

CONG TY CO PHAN QUOC rE, UOaNC CIA
BAI CHAY - H4. [.ONG - QUANG NINH

/4-a

,)

BANG CAN DOI KE TOAN
QUr II/201s
(Tidp theo)
Don vi tinh: VND
l,

^t cuor nam
so

TAT SAN

D-VONCHUSOH

932.714.891.400

400

908.209.165.780

410

908.209.165.780

932.774.891.400

V6n g6p cua chu so hiru

411

703.687.540.000

703.687.540.000

,,1
, i , ^
^; phi6u
pho th6ng
co quy6n bi6u quydt
- Co
- C6 phi6u uu dai

411a

703.687.540.000

703.687.540.000

81.363.10s.200

81.363"10s.200

417

229.0s8.34t.931

246.072.25',7 .140

8. Quy dAu tu phat tri6n
9. Qul h6 tro sap x5p doanh nghiOp

418

11.206.193.409

11.206.193.409

QuI kh6c thuQc v(in chu so hflu
1 1. Lo-i nhuin sau thu6 chua phdn ph6i
- LNST chua phdn ph6i liry te a5n cuOi
- LNST chua phdn ph6i f1,nay
12. Ngu6n v6n dAu tu XDCB

420

. V6n chri s6'hiru
1.

4fib
412

Th[ng du vdn c6 phAn
3, Quyen chon chuyen doi trrii phi6u
.

413

. V6n khSc cr"ra cht so'hiru

5. CO phitiu quy

414

(*)

415
416

6. Ch6nh lech d6nh gi6 lpi tdi sdn
7. Chenh lQch

tj gi6 h6i doai

419

10.

II. Ngu6n kinh phi

vdr

421a

36.043.239.340

42lb

(ts3.t49.254.100

(109.ss4.204.349
(1t7 .t}s.972.230
'7 .sst .'7 67 .881

t
quf khrlc

L.222.223.212.180

1.247.314.311.540

Aa1

430

L Ngu6n kinh phi

431

2. Ngu6n kirrh phi dd hinh thdnh TSCD

L+)^L

rdxc

cONG NcudN

vdx

(117.106.014.

421

(a+o = 3oo + 4oo

440

Ha long ngdy 16 thdng 7 ndm2015
Ngudi lAp

Kdto6n tru&ng

Nguy6n Linh

t{rryt-w
'.yi' rgNg&r\


cONG'r'Y cro PIIAN euoc rE IIoANG GIA
nAr crlAv - HA LoNG - eUANG NINH

nAo cAo

rfr

Bi4o c6o tdi chinh
Ngdy 30 thdng 06 nam 2015

euA HoAT nOxc KINH DoANH
Qut

II

nam 2015
Don vi tinh: VND

uA
so

CHI TIE,I]

minh

Luy

Quv 2

ThuyOt

kdtt

20t5

20t4

201s

't02.276.335.917

45.787.926.948

155.631 .066.794

272 730 899

ddu nnm
2014

1. Doanh thu brin hhng vh cung
ctip dich vu

01

2. ()ic khoirn

02

149.523.045

147.022.803

3. I)oanh thu thudn Y6 bdn
hirng vh cung cdp dich vu

10

102.126.812.872

45.640.904.145

155.358.335.895

103.505"179.1 91

4. Giii vdn h)ng bdn

11

50.388.185.015

45.758.802.795

100.714.895.841

89.196.085.578

20

51.738.627.857

(117.898.650)

54.643.440.054

14.309.093.613

gilm trit doanh thu

5. Loi nhuAn g6p vd b6n
vii cung cdp dich vu
6. Doanh

thr-r

hoat d6ng tiLi chinh

rotry.

tl6: Clti

8. Chi phi biin

pli

9. Chi phi quan l;i doanh nghiQp

ti

345.474.909

3.892.524.834

21

2t

5 101 21 1.668

3.438 795 597

5.750.939.572

22

22

4.859.553 020

6 349.299 027

9.544.543,561

13.136.628.714

4,538.083 675

6.162.360.627

8.971.447 ,569

12.859.322.592

24

7.099.587 705

5.629.777.374

14.542.267.551

12.157.411.386

25

13.735.751.274

33.824.060 535

27.495.785.177

68.921.596.434

30

31.144.947.52e

(42.482.239.989l.

8.811.783.337

lui. vay

hing

10. Lo-i nhuAn thuin
tl0ng kinh doanh

03.850.654.100

hing

7. Chi phi tiLi chinh

'l

1

hoat
(76.014.018.087)_

I 1. 'lhu nhap khr'rc

JI

23

273.120.113

2. Chi phi khhc:

32

).4

826.820 274

2.349.412.071

(553 700 161)

(1 700.820.795)

496.8'10.048 1.155.'151.854
1946.329.476 3.658.745,619
(1.449 s19.428) (2.503 593.765)

(44.183.060.784)

7.362.263.909 (78.s17.611.852)

I

13.

l,oi nhuin khdc

40

648.591.276

14. l'iing kri nhudn lie to6n

tnrric thui

50

15. Chi phf thLrc T'NDN hiCn hirnh

E1

16. {-'hi phi

rhui'l'NDN holn lai

17. [,<-r-i nhuin sau thue thu
nhAp doanh nghi0p

52
60

30.591.247.365
25

(18e.503.972)
30.780.751.337

7.551.767.881

(44.453.951 .520)

Ha long ngeiy 16 thdng
Ngudi lAp

(189.503.972)

270.890.736

7 nam

2015

Ke to6n truong

{l-jvq

75, /

<,7 00NG

Nguy6n Linh Chi

270.890.736
(78.788.502.588)


lr

HoaNc cm
cONG'rY co PHAN euoc
sAr cHAv * H4 LoNG - eUANG NINH

86,o c6o tdi chinh
Ngby 30 th6ng 06 nam 2015

BAO CAO LI.I[J CHUYfX UdX TO
(Theo phuong phdp gidn tidp)
Qui II ndm 2015
Don vi tinh: VND

MA

CHI TIEU
r. LLU

cHuvfN ufN

SO

LuI kdtil ddu nam
2074

2075

TUHoAT pONc

KINH DOANH
1. Loi ruhudn tru'dc thuA'
2. Didu chtnh cho cdc khodn

Khdu hao thi sAn cd ainn

02

Ciic khorin du phdng
Chcnlr lOch

tj'gi6 hdi do6i

chua thuc hiOn

(78.517.611.852)

83.615.535.556

37.710.531.114

78.'165.653.013

27.856.795.620

03

(112.807.191)

(928.085.427)

04

(3.479.919.128)

(2.810.109.012)

L6 thanh ly tdi srin

05

Chi phi l6i vay
3. Loi nhudn

7.362.263.909

.293

732.607.341

06

8.971.447.569

12.859.322.592

08

90.977.799.465

71 .161

til hoat ddng kinh doanh

trudc thay ddi von lu'u ddng

(40"807.080.

(Tang) giAm c6c khoAn phii thu

09

(89.836.342.9'18)

GiAm (tang) hdng t6n kho

10

2.019.912.545

11

69.874.356.909

40.127.134.794

['ang) giAm chi phi trA tru6c

12

10.273.065.677

27.941.958.807

Tidn l6i vay d6 tra

13

(9.01 1.342.004)

ThUdTNDN dI

14

[ang)

gi6rm cdc

khoin phii

tri

nOp

'l'idn chi kh6c cho HDSXKD

Luu chuydn ti6n til hoat ddng kinh doanh

22.640.683.1
(3.719.351

(12.043.995.009)

(50.494.611)

16

20

74.297.449.674

34.088.854.530

21

29.119.629.231

(24.079.237 .902)

22

27.331.472

30

29.146.960.703

U. LTIU CHUYfN UdN TUHOAT DONG
DAU TU
1. Tidn chi dd mua sam, x6y dung TSCD
2. Tidn thu do thanh

lf,

nhuong b6n TSCD

Luu chuydn tidn thudn til hoat d|ng ddu

2.896.270.620
(21.182.967.282)

III. Ltrtl CHUYfN TIdN TUHOAT DONG
TAI CHINH
1.

Tidn thu tr) ph6t

hinh

cd phidu

31

2. Tidn vay ngin han, dhi han nhAn duoc

33

3. Tidn chi trA no goc vay

34

Thi lao H6i d6ng quan tri
Luu chuydn tidn thudn tit hoat dilng tdi

82.806.532.634
(110.692.872.437)

4.

36

chinh

40

(27.886.339.803)

Luu chuydn tidn thuAn trong kj'

50

7s.558.070.574

78.993.200.136
(91

.155.582.384)

(12.162.382.2481
743.505.000

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i1!oa,te


86o c6o tii chinh
Ngdy 30 th6ng 05 nam 2015

C6NG TY C6 PHAN QU6C TE HOANG GIA
nAr cuAv - HA LoNG - eUANG NINH

nAo cAo LUU cHUYdN

ufx rr

(Theo phuong phdp gidn tidp)
Qui II nnm 2015
(Tidp theo)
Don vi tinh: VND

cni rrEu

MA SO

Lu!

ke tr) ddu nnm

20t4

20t3

Tidn vi c5c khoin tuong duong tidn tdn
tldu k)
Anh huong cira thay ddi ri gi6 hdi do6i qui

60

25.233.060.840

4.356.493,197

ddi ngoai te

61

1.076.193.706

77.367.006

70

101.867.325.120

5.177.365.203

Ti6n vi c6c khoin tuong duorg
cudi ki

tiin tdn

Ha lang ngdy 16 thdng 7 ndm 2015

##s

Ngudi lAp

il
.Y
.V

nf
Nguy6n Linh Chi

CIA
J


coNG TY CO PHAN QUOC re UOeNC Cm
sAr cHav - HA I-oNG - QUANG NINH

86o c6o tdi chinh
Ngdy 30 th6ng 06 nam 2015

t,(r/\/

RAN THUYET MINH BAO CAO TAI CHINH.
Qui II - nim 2015
.;1,

,1.

Th6ng tin khrii qu6t

Hinh thri'c s6'hiru viin
C6ng ty C6 phAn Qui5c t6 Hodng Gia ld c6ng ty c6 phan dugc chuy6n AOi ninn thirc hoat clQng tir c6ng ty
1i6n doanh nu6c ngohi theo

Nghi dinh 38/20034{E-CP cua Chinh phri ngdy

mQt s5 doanh nghiep c6 v6n dAu tu nudc ngodi sang hoat d6ng theo hinh

151412003 vC viQc chuy6n d6i

thfc c6ng ty c6 phdn vd Th6ng tu

li6n tich s6 OSI1LI-BKH-BTC cua BQ K6 hoach - DAu tu vd BQ Tdi chinh ngdy 2gll2l2oo3 huong d5n
thr,rc hi6n

Nghi dinh 38/2003ND-CP. Ngdy 1510612005,80 K6 hopch vd EAu tu d5 c6p Gi6y ph6p dAu tu sti

953 CPH/GP cho phdp C6ng ty Li6n doanh TNHH Qu6c ti5 Hodng Gia chuytln thdnh C6ng ty C6 phAn
eu6c t6 Hodng Gia vdi mQnh gid c6 phdn, vdn di6u

16

vd t6ng s6 lugng c6 phAn nhu sau:

- Mqnh gi6 c6 phAn: 01 DO la M!/c6 phdn
- V6n diOu

10:

21.000.000 DO la

M!

; .

-i
- T6ng
s6 lugng c6 phdn: 21.000.000 c6 phAn.

Ngdy 14103/2006, BO K6 ho4ch vd DAu tu da c6p Gi6y ph6p dAu tu sria ttoi s5 gs: CPH/GPEC1 chSp thuqn
viQc chuy6n AOi OOng ti6n ghi mQnh gi5 cd phii5u cua C6ng ty. Theo d6, mQnh gi5 c6 phAn, v6n di6u lq vd

t6ng s6 lugng c6 phdn cua C6ng ty ld:

- MQnh gi6 c6 phAn: 10.000 VND/c6 phAn
- V6n di6u lQ:332.136.000.000 VND
.!,,

- -;T6ng s6 luong c6 phdn: 33.213.600 c6 ph6n.

Ngdy 28101/2008, B9 Kti hoach vd DAu tu da c6p Gi6y ph6p dAu tu sira d6i sO qS:lCCXEC3l22ll
thu4n tang v6n diAu lQ cua Cdng ty. Theo d6, mQnh gid c6 phAn, v6n diAu lQ vd t6ng s6 lugng c6

. C6ng ty ld:
- MQnh gi6 c6 phAn: 10.000 VND/c6 phdn
- V6n diOu

10:

410.319"760.000 VND

- T6ng s6 lugng cd phAn: 4l .031.976 c6 phAn.

ch6,p

phin cua


cONc rv cO puAN eu6c rB uoaNc cm
sAr cHAv - HA LoNG - QUANG NINH

Ngdy

0

1/0712008, Cdng ty nhdn dugc GiAy chilng nhpn ddu

B6o c6o tdi chinh
Ngdy 30 th6ng 06 nam 2015

tu dang ky lqi sd 22t.032.000.1 1 8 do Uy ban

nhdn d6n tinh Quang Ninh c6p cho c6c doanh nghiQp c6 v6n ddu tu nu6c ngodi theo quy dinh cira LuQt
Doanh nghiQp vd Luqt Ddu tu 2005,

Ngdy 30/10/2008, Uy ban nh6n d6n tinh Quang Ninh dd c6p Giay chfng nhQn ddu tu sua d6i lan 1

s6

221.032.000.118 chAp thupn tdng viin di0u 16 cta C6ng ty. Theo d6, m6nh gi6 cd phAn, v6n di6u lQ vd t6ng
s<5

lugng c6 phAn cua C6ng ty ld:

I

- M6nh gi6 cd phAn: 10.000 VND/o6 phAn

d

- Vi5n diAu lQ: 514.381.130.000 VND
- Tdng so lu'gng c6 phAn:

5I

(

.438.1 1 3 c6 phAn.

Ngdy 30/6/2009, Uy ban nhdn ddn tinh Quang Ninh dd c6p cho C6ng fy Gi6y chtmg nhQn diu tu sira
2 s6 221.032.000.1

1

OOI

tan

\,o
\

8 vA thay d6i von cua cd d6ng s6ng 16p.

Ngity 221912009, Uy ban nhdn ddn tinh Quang Ninh dd c6p cho C6ng ty Gi6y chung nhan diu tu sira O6i tAn

:

sa

22t 032.000.I

:,

i

18. Theo d6, v6n ddu

tu 1i1730.473.560.000 \rND,

mQnh giri c6 phAn, v5n ili6u lQ vd t6ng

,:.

so luo-ng co phdn ciia C6ng ty ld:

- MQnh gi6 c6 phAn: 10.000 VND/c6 phAn

- Vi5n di6u lQ: 565.814.070.000 VND
- T6ng s5 luong cd phAn: 56.581.407 cd phAn

Ngity 22ll1l2}1}, Uy ban nhdn ddn tinh Qu6ng Ninh dd c6p cho COng fy Gi6y chrmg nhf.n dAu tu su'a d6i
lan 5 s6 22t.032,000.118. Theo d6, vdn dAu tu lil730.473.560.000 \rND, m6nh gi6 c6 phAn, v5n di6u lQ vd
t6ng s6 luong c6 phAn cua C6ng ty ld:

- Mdnh gi6 c6 phAn: 10.000 VND/c6 phAn
- V6n di6u lQ: 650.673.890.000 VND
- T6ng s,5 Iuong c6 phAn: 65.067 .389 c6 phdn

Ngdy 30/l 012012, Uy ban nhdn d6n tinh Quang Ninh d6 c6p cho C6ng ty Gi6y chirng nhfn ilAu tu sua d6i

. ldn 7 s6 221.032.000.1 18. Theo d6, v6n
:

i,

,L

dAu

tu ld 730.473.560.000 VND, m6nh gi6 c6 phAn,

,l

t6ng s6 lLrgng co ph6n cua Cong ty Id:

- M6nh giri c6 phAn: 10.000 VND/c6 phdn
- Vi5n diAu lQ: 703.687.540.000 VND

- T6ng s6luong c6 phAn: 70.368.'754 c5 phAn

viSn di6u lQ vd


co PHAN euoc rB noaNc cm
sAr cHAv - HA LoNG - guANc NINH

cONG TY

Ngly

86o c6o tii chinh
30 th6ng 06 ndm 2015

Ngdy 2.5 thbngT nim 2013, Uy ban NhAn ddn tinh Quang Ninh dd c6p cho C6ng ty GiSy chirng nhfn
su'a

d6i lAn 8 s6 221.032.000.118. Theo d6, Dai diQn C6ng ty ld Ong O5

,-;
I ong


tu

tri V!, ngudi Ddri Loan, Chirc vp

-l

Ulam Ooc.

Ngdy 12 th6ng

9

ndm2014,Uy ban Nh6n dAntinh Quang Ninh d5 c6p cho C6ng ty GiSy chring nhpn cl6u tu

tri von

sua d6i lAn 9 s6 221.032.000.118. Theo d6, gid
thdnh 67.000.000

dAu

tu cua C6ng ty tdng tt 46.000.000 USD 16n

USD tuong duong 1.171.473.560.000 VND.

Chu so ht'u (C6ng ty mp) cua COng ty Id C6ng ty DAu tu qu6c t6 Khai TiQp. Cdng ty m9 ctia cd Tpp dodn ld

,

,0

c6ng ty Dau tu Qu6c t6 KhAi TiQp.

*

Ngdnh nghd kinh doanh vd hoqt dQng chinh

rlJ
,t;

H

l

C6ng ty ho4t dQng trong ngdnh kinh doanh kh6ch s4n.

14

-\
Hopt dQng chinh cua C6ng ty ld xAy dpng vd kinh doanh mQt k:hu khdch s4n d4t ti6u chuAn ndm sao, kinh
doanh trd choi c6 thuong ddnh ri6ng cho ngudi nudc ngodi cirng c6c hoqt dQng vui choi

Bii

Ch6y, thdnh ph6 Hp Long, tinh Quang Ninh. Ngodi ra, C6ng ty dugc ph6p ldm Dai

.,.;

giiitri

t4i phudng

ly d6i ngo4i

tQ

theo

i.^.^

Gidy chfi'ng nhan so 1060/NHNN-QNNI do Ngdn hdng Nhd nu6c ViQt Nam Chi nh6nh Quing Ninh cdp
ngdy 28 th6ng

z.

1

1

n6m 2008.

Co so l$p b6o ciro

Co sd'l$p brio crio

tii

tii

k) kli to6n

chinh vir

chinh

B6o c6o tdi chinh dugc trinh bdy

m! (USD) theo qui dinh

bing D6ng Vigt Nam (VND), tr6n co so qui il6i tir b6o c6o g5c ld d6 la

cua th6ng

tu 200 ngdy

2211212014 cua BO

Tdi chinh nhu sau: Ty gi6 qui d6i tren

t6t tal san d6i v6i c6c chi ti6u c6ng no vd tdi san tpi ngdy 3l/l2l2ol4 vd 30112015 lit
2 1 .3 80VND/ USD vd 21 .780 VNDIJSD, ty gia cac chi ti6u vtSn dAu tu chu so hffu, thflng du vr5n c6 phAn,
cfc quT ldty gi|thgc t6, tli gid qui O6i ctri ti6u lgi nhupn sau thut5 chua ph6n ph6i ld| gi6 qui d6i theo
khoiin muc cua b6o c6o k6t qua kinh doanh, Ti gi6 qui d6i tr6n b6o c6o k6t qud kinh doanh vd b5o LCTT
bang t6ng

.

4 vit qui 2120 1 5

ryi

21201

K)

kti to6n

IiL 21

Nam tdi chinh cua Cdng ty

3.

bit

.243 VND/USD

ddu

Ap dung huring din k6 toSn

v

d

2l .623 VND/USD.

tii ngdy 1 thring

1 vd k6t

thric vdo ngdy

3

mfi

Hu6ng ddn m6i vC ch6 dQ quan 1;i, su dgng vd trich kh6u hao tdi sdn cO Ainn
10

I

thdng 12.


PHAN euoc rg HoaNc cra
sAr cHAv - HA I-oNG - QUANG NINH

cONG TY

co

Ngdy 25 thring 4 n6m 2013, 86 Tdi chinh d5 ban hdnh Th6ng

Bdo c6o tdi chinh
Ngny 30 th6ng 06 ndm20l5

it

s6 4512013/TT-BTC ("Th6ng tu 45")

,i
, i -^
quan 1!, su dpng vd trich kh6u hao tdi sdn ci5 Ointr. Th6ng tu ndy thay tht5 Th6ng tu s6
nuong oan cne oo

ZO3]2OO)ITT-BTC ("Th6ng tu 203") ngdy 20-th6ng 10 ndm 2009 cuaB6 Tdi chinh hu6ng ddn chii dQ quan

ly, su'dung vd trich kh6u hao tdi san c6 dinh. Th6ng tu 45 c6 hiQu lpc thi hdnh k6 tir ngdy

10 thSng 6 ndm

2013 vd 6p dung cho ndm tdi chinh 2013 trb di. Ban Gi6m d5c d6nh giri Th6ng tu 45 kh6ng c6 6nh huong
trong y6u d6n b5o c6o tdi chinh cua C6ng ty cho ndm tdi chinh t<6t tnric ngdy 31 th6ng 12 ndm2013.
,
,x
,, \ ,
Huong oan mol ve tnch 10p du phdng giam gi6 dAu tu ddi h4n viro doanh nghiCp
i

](

Ngdy 28 th6ng 6 n6m 2013, Ba Tdi chinh d5 ban hanh Th6ng tu s5 89/2013iTT-BTC ("Thong tu 89") sira

d6i, b6 sung Th6ng tu sd 2ZBIZO09/TT-BTC ngdy 07 thdng 12 ndm 2009 cua BQ Tdi chinh hu6ng d6n ch6
d9 trich idp vd su dpng c6c khoan dp phong giam gi6 hdng tirn kho, tdn th6t c6c khoan dAu tu tdi chinh, ng
phai thu kh6 ddi vd bao hdnh san phAm, hang ho6, c6ng trinh xdy
lr,rc

l[p tpi doanh nghiOp. Th6ng tu 89 c6 hiQu

thi hdnh k6 tir ngdy 26 thbngT ndm2013. Ban Gi6m d6c d6nh gi6 Th6ng tu 89 kh6ng c6 anh hutrng

trgng y6u d0n b6o c5o tdi chinh cua C6ng ty cho ndm tdi chinh ki5t thirc ngdy

4.

T6m

tit

tinh

I

thfng 12 nim2013.

cdc chinh s6ch k6 torin chii y6u

Sau d6y td c6c chinh s6ch kt) to6n chu y6u dugc C6ng
U'ri'c

3

t<6

ty

6p dqng trong viQc lQp b6o c6o tdi chinh:

to6n

Viec lap biio c6o tdi chinh tuAn thu theo c6c ChuAn mgc K5 to6n ViQt Nam, HQ th6ng K6 to6n ViQt Nam vd
c6c quy dinh hiQn hdnh kh6c vA k6 toan tai ViQt Nam 1.6u

ciu Ban GiSm d6c di6u hanh phii c6 nhirng u6c

tinh vd gia dinh 6nh huo'ng dtln s6 1i6u b6o c6o vO c6ng ng, tdi san vd viQc trinh bdy c6c khoin c6ng ng
tdi san ti6m tdng tai ngdy

16p

vdi

brio c6o tdi chinh cfrng nhu c6c s6 tigu biio ciio vA doanh thu vd chi phi trong

su6t giai doan hoat d6ng. Ki5t qua ho4t dQng kinh doanh thgc t6 c6 th6 kh6c

v6i c6c u6c tinh, gitt dinh ddt

ra.

' Tidn vir cdc khoin tuong tluong ti6n
'l'iAn vd c6c khoan tuong duong tiAin bao gdm ti0n mat t4i qu!, c6c khoan tiAn gui kh6ng kj' h4n, c6c khoan
dAu

tu ngdn han c6 kha nf,ng thanh khodn cao, dE dang chuy6n O6i tnann tiOn vd it c6 rui ro li6n quan dtin

'^ ,.;
vrgc blen oong gla tn.
Chinh sich tin dung diii v6'i ho4t ilQng ciia Ciu lqc b0 Quiic t6 Hoirng Gia

llli

t
I

,]

11

.i
i-(

=


PHAN eu6c rB HoaNc cra
eAr cHAv - HA LoNG - guANc NINH

c6xc rY co

86o c6o tdi chinh
Nghy 30 th6ng 06 nam 2015

Ngdy 01'th6ng 07 ndm 2009, Hgi d6ng Quan tri ild ban hanh chinh s6ch tin dUng di5i v6i ho4t dQng cua CAu
lac bQ Qu6c t6 Hodng Gia. Theo d6, khSch chi dugc cho vay trong mQt h4n mri'c vh trong mQt khoang thdi
gian nh6t dinh do Tdng Gi6m d6c quy6t dinh. Khrich hdng duoc cho vay du6i d4ng chip

<16

choi tpi CAu

14c

b0 Qu6c t6 vd dugc hodn tra bing chip hopc bang ti6n.

Cfc khorin phii thu vh dr; phdng ng'kh6 tldi
Du phdng phai thu kh6 ddi dugc trich

14p

cho nhtng khoan phai thu dd qu6 h4n thanh toilLn tt s6u thang trd

l6n, hodc c6c khoan phai thu md ngudi no kh6 c6 kha nf,ng thanh to6n do bf thanh ly, ph| sdn hay c6c kh6
khan tuong tU.
I

Ri6ng d6i v6i c5c khoan phdi thu tir hoat dQng cria C6u 14c bO Qu0c t6 Uodng Gia, dg phdng phdi thu kh6
ddi dugc trich

16p

dya tr6n thdi gian

tt

khi b6t dAu cho ng, cp th6 nhu sau:

I

i

,l

\
I

!i

Thoi gian no (th6ng)

T:l10dU phdng (%)

0-1

=

t-z

6,25

z-)

12,50

3-4
4-5
5-6

25

TrOn 6 th6ng

100

50

75

Hing tiin kho
Hdng t6n kho dugc x6c dinh tr6n co so gi6 th6p hon

gita gi6 g6c vd gi6 tri thuAn c6 th6 th1rc

hiQn duqc. Gi6

g6c hdng t6n kho bao g6m chi phi nguy6n vat li6u t4rc ti6p, chi phi lao dQng trqc ti6p vd chi phi san xu6t
chung, n6u c6, d6 c6 duoc hdng t6n kho o dia di6m vd trpng th6i hiQn tpi. Gi5 g6c cira hdng tiin kho dugc
x6c dinh nhu sau:

Loai hdng t6n kho

Phuong ph6p tinh gi6

Hdng 6n

Nhpp tru6c - Xu6t trudc

Hdng giai kh6t

Binh quAn gia quy6n

Hdng luu niQm,

Vdt tu khrlc

m!

nghQ

Gi6 dich danh
Nhpp tru6c - Xu6t trudc

Gi6 tri thu6n c6 thti thgc hiQn dugc dugc x6c dinh bdng gi6bdn u6c tinh trir c6c chi phi dC hoan thdnh cing
chi phi ti6p thl, b6n hdng vd phdn ptr6l pnat sinn.

t2


CONG TY CO PHAN QUOC TE HOANG GIA

sAr cuAv - HA LoNG -

Du.phdrig giim giithdng t6n kho cira C6ng ty dugc trich
C6ng

Ngiy

QUANG NINH

ty dugc ph6p trich ldp dg phdng gitm

14p

86o c6o tdi chinh
30 thdng 06 nam 2015

theo c6c quy dinh k6 to6n hiQn hdnh. Theo d6,

gi6 hdng t6n kho 16i

thdi, h6ng, k6m phAm ch6t vd trong

trudng ho-p gi6 tri thyc t6 cua hdng t6n kho cao hon gi6 tri thuin c6 thtir thqc hiQn clugc t4i thdi di6m ktit thric

Tii sin cii ointr hii'u hinh vh kh6u hao
Tdi san

ci5

ainfr hiru hinh dugc trinh bdy theo nguy6n gi6 trir gi6 tri hao mon

I

.

Nguy6n gi6 tdi san c6 dinh

htu hinh bao g6m gi6 mua

viQc dua tdi s6n vho trpng th6i

I[y

k6.

r

!
1.- . t-a t-l-z^
1:a-- ---^^ c6c chi phi khSc 1i6n quan
trpc ti0p d6n
vd tohn bQ

t8

3

sin sdng su dqng.

ir

,af
i

i '. , '
'
,t : -. 1 , . -^-- l,-.--^
^L phi sdn xudt
dqng, chi
h0'u hinh do tq lirm, tg xdy dgng bao gdm chi phi xdy
Nguyen gia tdi san co dinh

thuc t6 ph6t sinh cQng chi phi lap dpt vd ch4y thu'.

,,l

iu

^{

:Jr

.Tdi san c6 dinh htu hinh dugc kh6u hao theo phuong ph6p duong thing dya tr6n thdi gian hiru dpng udc
tinh, cq th6 nhu sau:
55 ndm
Nhd xuong vd v{t ki6n trric

35

Mriy m6c va thi6t bi

10

5-10

Thi6t bi vdn phdng

Tii

Phuong tiQn vQn tai

8

Tdi sdn kh6c

5

srin cii Olrrtr vd hinh

vi

kh6u hao

QuyAn su'dpng d6t

. Tdi san c6 Oinn v6 hinh dugc trinh bdy theo nguy6n gi6

trt

gi6 tri hao mdn lfiy k6, tfr6 hiQn gi6

tri quy6n

su

dpng 8,6 had6,t;8 ha bdi c6t bo bi6n vd 10,8 ha mdt nu6c tii5p gi6p bo bi6n t4i phudng Bdi Ch6y - TP. Ha

Long trong thcri gian cua Gi6y ph6p ddu

tv

lit 26 ndm vd 7 thfittg bat dAu tir ngdy 13l}Bll994. QuyAn sir

dung d6t dugc phdn b6 theo phuong ph6p duong thing dga tr6n thoi gian sri'dr;ng

16

d5t.

Chi phi xiy dg'ng co bin dii dang

C6c tdi sdn dang trong qu5 trinh x6y dyng phgc vU mpc dich san xu6t, cho thu6,

quin tri ho{c cho b6t ki'

mgc dich ndo kh6c dugc ghi nhpn theo gi6 g6c. Chi phi ndy bao gdm chi phi dich vp vd chi phi 16i vay c6
13


cOxc rY co PHAN euoc rE HoaNc cla
eAr cHAv - HA LoNG - quANc NINH
1i0n quari phir hop

86o c6o tdi chinh
Ngny 30 th6ng 06 nim20l5

v6i chinh s6ch kt5 to5:n cua C6ng ty. ViQc tinh kh6u hao cua c6c tdi sin ndy dugc 6p dpng

gi6ng nhu v6i c6c trii san khric,

bit

dAu tir khi tdi san o vdo trpng th6i

sin sdng sir

dr,rng.

.^L.. n6t aQng srin tliu tu
B6t dQng san dAu tu bao gOm quyAn su dgng d6t va nha xuong v4t ki6n trirc do c6ng ty n[m giir nhim mpc

dich thu loi

til

viQc cho thu6 hoac cho tdng gi6 dugc trinh bdy theo nguy6n gi6

trir gi6 tri hao mdn lfry k6.

Nguy6n gi6 cua b6t dQng san dAu tu dugc mua bao g6m gi6 mua vd c6c chi phf 1i6n quan truc ti6p d6n viQc
dua tdi sdn vdo tr4ng th6i sEn sdng su dgng.

htu dpng udc tinh trong

B6t dQng san dAu tu dugc kh6u hao theo phuong ph6p ducrng thing tr6n thdi gian
vdng 35 ndm.

\
{

Cfc khoin

tri

truric dii h4n

i*

rt

Chi phi trh tru6c ddi han cua COng ty bao gdm gi6 tri cdn lai cua ciic khoan chi phi tru6c hoat dQng ph6t
sinh trudc khi Khdch spn Hoding Gia Hp Long di vdo hoqt dQng kinh doanh, gi6

tri c6ng cp, dpng cg cl6 xuAt

ding trong nhi6u kj, kinh doanh vd c6c tdi san c6 nguy6n gi6 nho hon 30 triQu CI6ng theo Thdng ttt 45. CiLc
chi phi ndy dugc ghi nh6n ld chi phi tra trudc ddi han vd dugc ph6n b6 vdo chi phi ho4t

clQng san

xu6t kinh

doanh theo phuong phSp ducrng thing trong thdi gian tir 2-3 n6m theo c6c quy dinh hiQn hanh.

Ghi nh$n doanh thu
Doanh thu tu'hopt dQng trd choi c6 thuong

Doanh thu d5i voi ho4t dQng cua Cdu lpc b0 Qui5c t6 FIodng Gia dugc x6c dinh theo ngdy C5i vOi ho4t dOng
choi bdi t4i bdn choi vd muoi ngdy m6t lAn AOi vOi hopt dQng kinh doanh bing m5y npp xdng, cu th6:

Doanh thu hoat dQng choi bdi tai bdn choi dugc ghi nhpn tr6n co so s6 ch6nh lQch gifta sO chip cui5i ca

tril

s5 chip dAu ca tpi tirng bdn ch
tir bdn choi vdo quAy trir'(-) s6 chip chuy6n tir

quAy ra bdn chrvi. K6t qua ndy kh6ng phr,r thuQc vdo viQc

thu dugc tiAn hay chua.

<16

Doanh thu hoat dQng kinh doanh bing m6y n4p xdng bing s6 tidn thu dugc do dOi cho khrlch t4i quAy thu
ng6n tru6c khi choi trir di s5 tiAn tra lai cho kh5'ch.

Doanh thu cung c6p dich vq
Doanh thu cua giao dich vd cung c6p dich vq dugc ghi nhdn khi k6t qua cua giao dich d6 dugc x6c dinh mQt
c6ch d6ng tin cpy. Trudng hop giao dich vA cung c6p dich vU li6n quan d6n nhi6u
14

\t

ki'thi

doanh thu dugc ghi

,


PHAN euoc lp uoaNc cm
sAr cHAv - HA LoNG - QUANG NINH

c6xc rv c0

86o c6o tdi chinh
Nghy 30 thr4ng 06 nim 2015

nhpn trong kj,theo k6t qua phAn cong viEc tl6 hodn thanh t4i ngdy cira Bang c6n

tliii

ki5

to6n cua ki' d6' KCt

qu6 cua giao dich cung c6p dich vr,r dugc x6c dinh khi thoa mdn t6t ca bOn (a) di6u kiQn sau:
(a) Doanh thu dugc x6c dfnh tuo'ng ddi chic ch6n;

(b) C6 kha ndng thu dugc lgi ich kinh tti tir giao dich cung c6p dich vu d6;
(c) X5c dinh dugc phdn cdng viQc dd hodn thdnh tai ngdy cua Bang c6n d6i k6 to6n; vd
(d) X6c dinh dugc chi phi ph6t sinh cho giao dich vd chi phi d6 hodn thinh giao dich cung c6p dich

vr,r

il6.

Doanh thu b6n hdng

Doanh thu b6n hdng dugc ghi nhQn khi d6ng thoi thoa m6n tAt

(a) C6ng ty

di

chuy6n giao phAn lon rui ro vd

cdr

nf,m (5) diAu kiQn sau:

loi ich gan 1i0n v6i quy6n so hiru

san phAm hopc hdng h6a

cho ngudi mua;

(b) C6ng ty kh6ng cdn nim

git

quyAn quan

lf

hdng h6a nhu ngudi so

hfu hdng h6a hoflc quyAn ki6m

so5t

hdng h6a;

\d
\

(c) Doanh thu dugc x6c dinh tuong d6i chic ch6n;

(d) C6ng ty

sE

thu dugc lgi ich kinh

ti5

I

tir giao dich b6n hdng; vd

$
6
'1.

(e) Xric dinh dugc chi phi 1i0n quan dr5n giao dich b6n hdng.

Trg c6p th6i viQc phii trri

Tro- cAp

thoi viec cho nhdn vi6n duoc trich trudc vdo cu5i mdi

ty

b5o cao cho nguoi lao dQng dE ldm viQc

tai C6ng ty dugc hon 12 th6ng cho di5n ngdy 31 th6ng 12 nim 2008 v6i mrlc trich cho m6i n[m ldm vi6c
tinh d6n ngdy 31 thring 12 nitm 2008 bang mQt nua mri'c luong binh qudn thang theo Luflt Lao ilQng, Lu4t

Bao hi6m xE hQi vd c6c vdn ban hudng d6n c6 li6n quan. Mric luong binh quAn th6ng d6 tinh trg c6p th6i
vi6c

sE

dugc diAu chinh vdo cuOi m5i kj, b6o c6o theo mri'c luong binh quAn cua s5u thring gAn nh6t tinh d6n

thoi di6m i4p b5o c6o. Ting hay giam cua khodn trich trudc ndy

sE

dugc ghi nhQn vdo b5o c5o

ktSt qua

ho4t

dQng kinh doanh.

Ngo4i

tQ

C6ng ty 6p dpng xu

ly ch6nh lCch

ti

gi6 theo hu6ng ddn cira ChuAn mgc k6 to6n ViQt Nam sii 10 (VAS 10)

"Anh huong cua viQc thay d6i tli gi6 h6i doili". Theo d6, c6c nghi€p vp ph6t sinh bing c6c 1o4i ngo4i
dugc chuy6n dOi theo

ty gi6tqingdy

ph5t sinh nghiQp vp. 56 du c6c tdi san bdng tien vd cong ng phdi thu,

phai tra c6 g6c ngo4i tQ tai ngdy t6t ttrtc ni6n dQ kti to6n duo.c chuy6n dOi theo

ty gi6tqi

ngdy ndy. Ch6nh

l6ch t)i gi6 ph6t sinh dugc hpch to6n vdo b6o c6o kt5t qui hopt dQng kinh doanh. Ldi chOnh lQch
drinh gi6 14i c6c s5 du tpi ngdy k6t

tQ

thfc ni6n

dQ k6 tod'n

15

kh6ng dugc dtng d6 chia cho chu so htu.

tj

gi6 do

rY cO PHAN eu6c rs soaNc cm
sAr cFrAv - HA LoNG - QUANG NINH

B6o c6o tdi chinh

cONG

NgIy 30 th6ng 06 nam 2015

Chi phi ili vay
Chi phi di vay liQn quan trqc ti6p d6n viQc mua, dAu tu xdy dgng ho{c sdn xu6t nhU'ng tdi san cAn mQt thdi
gian tuo'ng dfli dei de hoan thdnh dua vdro su dpng ho4c kinh doanh dugc cQng vdo nguyOn gi6 tdi sdn cho
d6n khi

tii

san d6 dugc dua v?ro su dung hoflc kinh doanh. C6c khoan thu nhflp ph6t sinh tir vi6c dAu tu tam

thoi c6c khodrn vay dugc ghi giam nguy6n gi6 tdi san c6 li€n quan'

Tdt cb citc chi phi

lii

vay kh6c dugc ghi nh4n vdo b6o c5o k6t qua ho4t dQng kinh doanh khi ph6t sinh.
t^,

Cdc khorin dq phdng

I
C6c khoan du phdng dugc ghi nhQn khi C6ng ty c6 nghTa vu no hiQn t4i do k€t qua tu m6t su kiQn d6 xity ra,

vd C6ng ty c6 kha nang phai thanh toSn nghia vr; ndy. C6c khoan dU phdng dugc x6c dinh tr6n co sd u6c

1\

tinh cua Ban Girlm d5c di6u hdnh v6 c6c khoan chi phi cAn thi6t d6 thanh to6n nghTa vp ng ndy tai ngdy k€t
-^ , i
thuc nren do
Ke toan.

,,\

$
t;l:

Thu6

Thu6 thu nhQp doanh nghiQp th6 hien t6ng gi6
SO thui5

tri cua si5 ttru6 phai tri

/i
v

hiQn tpi vd s6 thuri hodn 14i.

hi6n tai ph6i tra duqc tinh dga trOn thu nhpp chfu thuii trong ndm. Thu nhdp chfu thuii kh5c v6i lqi

nhu4n thudn

duo.

c trinh bdy trdn biio c6o k6t qua hopt ilQng kinh doanh vi thu nhdp chiu thu6 khdng bao

g6m c6c khoan thu nhpp hay chi phi tinh thu6 hopc duoc khdu trri trong c6c nam kh6c (bao gdm ca l5 mang
sang, nCu c6) vd ngodi ra khdng bao gdm circ chitiOu khdng chiu thu6 hopc kh6ng dugc kh6u trir'.

ViQc x6c dinh thu6 thu nhdp cua C6ng ty can cri vdo c6c quy dinh hi6n hdnh vC tftu6. Tuy nhi6n. nhfrng quy

dinh ndy thay d6i theo tirng thdi kj, vd viQc x6c dinh sau cing ve tfru6 thu nhQp doanh nghiQp tily thuQc vdo
k6t qua ki6m tra cua co quan thu6 c6 thAm quyAn.

Thu6 thu nhQp hoan lai dugc tinh tr€n c6c kho6n ch6nh 10ch gi0'a gi6

. cua ciic khodrn
bang cdn dOi

mr,rc

trl ghi

s6 vd co so tinh thu6 thu nhflp

tdi san hodc c6ng ng tr6n b6o c6o tdi chinh vd dugc ghi nhAn theo phuong ph6p dga tr6n

t6 toan. Thuti thu nhqp hodn lai phai tra phai duoc ghi nhpn cho tdt cb cdc kho6n ch6nh lQch

tam thoi cdn tdi san thu6 thu nhQp hodn l4i chi dugc ghi nhpn khi chAc chSn c6 du lqi nhuan tinh thu6 trong
tuong lai

AC

nrAu trir c6c khoan ch6nh lQch tam thdi.

Thu6 thu nhdp hodn l4i dugc x6c dinh theo thui5 su6t dq tinh sE 6p dr,rng cho n6m tdi s6n dugc thu hOi tray
no' phai tra dugc thanh to6n. Thut5 thu nh4p ho6n l4i dugc ghi nhdn vdo b6o c5o kr5t qua ho4t dQng kinh

tr* trudng hop khoan thu6 d6 c6 li6n quan d6n c6c khoan mpc duoc ghi thing vdo v5n chri
Trong trudng hgp d6, thu6 thu nhAp hodn lai cfing duo-c ghi thing vdo v6n chu so htu.
doanh

16

so h['u.


86o c6o tii chinh
Ngdy 30 thSng 06 nam 2015

c6xc rY co PHAN Qt;6c rP uoeNc cta
eAr cHAv - HA LoNG - QUANG NINH

Tdi san thu6 thu nhqp hoan lai vd ng thu6 thu nh4p hodn lpi ph6i

tri

dugc

bi

tral khi Cdng ty c6 quy6n hgp

ph6p d6 bir trir gitra tdi san thut5 thu nhQp hiQn hanh vdi thui5 thu nhpp hiQn hdnh

..;,

phii

nQp vd

khi c6c tdi

san

dugc
thu6 thu nh4p hodn lai vd ng thu6 thu nhdp ho{n l4i phhi trh 1i6n quan tdi thu6 thu nhQp doanh nghiQp
quan l;i boi ctng rn6t co. quan rhu6 vd COng ty c6 dg dinh thanh to6n thu6 thu nhdp hiQn hanh tr6n co so
thu6n.
C6c loai thu6 khAc dugc 6p dung theo ciic lupt thu5 hign hdnh tpi ViQt Nam

5.

Ti6n

30t6t2015

3U1212014

VND

VND

Ti6n mdt

21.195.729.720

23.728.165.400

Ti6n gui ng6n hdng

80.6s9.551.060

t.494.141.300

12.o44.340

10.754.740

-'-, i

^
I ren Oang cnuyen

tol.867.325.120
Phrii thu ng5n h3n cua khrich

Phai thu

til

c6c hoat d6ng kinh doanh kh6c

301612015

3l l12l20t4

VND

VND

35.720.245.440

8.87s.137.320

13.421.1 19.140

488.062.640

49.141.364.580

7.

Hirng tdn kho

9.363.199.960

30/612015

stn212014

VND

VND

Nguy6n li6u, vflt li6t-t

7.472.870.460

16.8t7 .743.780

Hdng h6a

6.682.256.460

4.s62.940.984

cQng:

14.Lss.126.920

21.38d.684.160

Du phdng giam gi|hdng t6n kho
Gi6 tri thuAn c6 th6 thuc hi6n dugc cua hdng
t6n kho

(1.621.281.42O)

(1.s91.s05.820)

t

1't

2.533.845.500

>

2s.233.060.840

hing

Phai thu tu kh6ch hdng CLB

\
\

19.789.178.340

)


coNc rY co PHAN
BAI CHAY

8.

-

Br{o c6o tdi chinh
Ngdy 30 th6ng 06 nam 2015

QUOC TE HOANG GIA
_ QUANG NINH
LONG
HA

Tiri srln cd ilinh hfi'a hinh
Don
Nhir xu6ng,

vft

Mriy m6c thi0t bi

ki6n tnic

ttri5t bi ven

Phucrng tiQn v$n TSCD hfr'u

phdng

vitinh : VND

hinh

T6ng

kh6c

tei

Nguy€n gi:l

'l'ai ngdy

0t

935.304.381.860

245.886.868.820 13.422.770.220 20.714.568.880

36.934.933.480 1.252.263.523.260

824,615.084.700

249.307.644.960 13.940.419.680 22.652.332.560

31.419.588.420 1.141.935.070.320

10112015

Tai ngiy
30/06/2015
Gir{

tri

hao mdn

:':

lffy k6

;(

Tai ngdy

124.005.539.360

0110112015

Tli ngiy
Gi6

tri

89.328.230.640

5.293.171.620 10.460.128.140 9.668.403.360

200.279.7',10.620

0U0112015

T4i ngiy
3010612015

Tii

'

.r;

co
r.11

cdn I4i

'I'ai ngdy

9.

227.691.911.560

77 .780.461

85.529.776.860

30/06/2015

.380

4.0s7.303.980 9245.396.160 12.603.210.680

1\{
1r

811

298.842.500 168.106.407.440 9.365.466.240 11.469.172.720 24.331.722.800

739.085.307.840

1

59.979.414.320 8.647.248.060 12.192.204.420

21 .751

.',|85.060

941.655.359.700

Don vi tinh: VND

srin cl5 ainn v6 hinh

Quy6n srl dung cldt
Nguy6n gi6
Tqi ngdy 01/07/2015
T4i nglry 30106/2015
Gi6 tri hao mdn ttry k6
Tpi ngdy Ol/Ol/2O15
T4i ngiry 30/06/2015

Gi6 tri cdn l4i
Tai ngdy 01/O1/2O15
T4i ngiy 3OlO6/2Ots

1.024.571.6',11.700

Phdn

mim m6y
tinh

Tdng

99,477,000,000
76,1O5,157,O4O

r,571 ,045,r60
21,202,437,960

100,988,045,160
97,3O7,595,0O0

65,653,426,060
65,925,141,48O

1,182,506,420
1,308,193,920

66,935,932,48O

33,763,573,940
10,180,015,560

388,538,740

34,t52,112,680

19,894,244,O4O

30,O74,2591600

18

67,233,335,400

-\


cONG TY

c0 PHAN euoc tE, uoaxc cra

Bdo c6o tdi chinh

Ngiy 30 th6ng 06 nlm20l5

sAr cHAv - HA LoNG - QUANG NINH

10"

S6t adng sin tlAu

tu

vit ki6n tnic

T6ng

VND

VND

T4i ngdy 0110112015

47.995.49t.640

47.995.491.640

Tpi ngiy 30/0612015

0

0

(8.992.534.9OO)

(8.992.s34.90O)

0

0

39.002.956.740

39.002.956.740

Nhir cria

Nguy6n giri

Gi6

tri

hao mdn

liiy kti

Tpi ngdy Ol/01/2015

Tai nglry 30/06/2015

=t:

Gi6 tricdn lgi
.)

Tqi ngdy 0ll0l/2015

,'l

4

i'l

Tpi ngiy 30/06/2015

N

B6t d6ng san ddu tu

vdr

toirn bQ tdi san gan liAn trdn d6t ctng nhu quyAn su dpng d6t t4i khu C6ng vi6n dd

dugc bdn giao cho UBND tinh Quang Ninh.
Ngdy 08 th6ng 05 n6m 2015, UBND Thanh ph6 Ha Long d5 c6 Quy6t dinh s5 955/QD-UBND v0 viQc ph€
duyQt chi phi b6i thudng

dqt

1 le 1 08

ti

VND cho cd b6t Agng

san dAu tu vd tdi sdn g6n li6n tr6n d6t.

Ngdy 30 thiLng 6 rldm 2015, UBND Thdnh ph6 Ua Long d5 c6 Quy6t dinh s6 153I/QD-UBND v6 viQc ph6
duy6t chi phi b6i thuong dot 2 ld 16,5

ti

VND cho ca b6t dQng san dAu tu vd tdi san gin liAn

trOn d6t.

Tai thoi di6m 301612015, C6ng ty v5n dang titip tpc ldm vi€c vdi UBND ve don gi6 ddn bir cfing nhu thdi
di6m chinh thrlc bdn giao cho nhirng tdi sdn cdn lai chua dugc ilSn bir trong dgt 1 vd dot 2.

ll.

Chi phi xiy dqng co bin d0 dang

Chi phi xAy dung co b6n do dang (*)

301612015

3u12l20l4

YND

VND

20.190.800.520
20.190.800.s20

cQng:

1L)

24.877.57s.s80
24.877.575.580

,N


I

86o c6o tli chinh
Ngdy 30 th6ng 06 nam 2015

cOxc rY cO PHAN Qt;oc rE HoANG GIA
BAI CHAY _ H4 LONG - QIJANG NINH

12.

DAu

13.

Chi phi

vi khr{c
phAn chring khoSn Qu6c tii
DAu tu gOp ,On vdo don vi kh6c ld gi6 trl khodn tidn g6p v6n vdo COng ty c6
Hoang Gia, tuong ilng v6i 5% vdn diAu lQ cua c6ng ty ndy'

tu'

g6P vdn viro alon

tri

tru6'c

dii

h4n
30t0612015

3ul2l20l4

VND

VND

15.879.863.340

26.243.116.180

15.879.863.340

26.243.116.180

C6ng cp dqng cP
Sua chira 16n tdi san cO dinh

cQng:

14.

Tii

$

srin thut5 thu nh$P ho6n l4i
Dr; phdng trg c6p

thdi Dq phdng phii thu
viQc ngin h4n kh6 ddi

NI

l ong

.1

r{

,u
Tai ngdy 0110112015
673.576.900

t9.471.180

693"054.080

66t.797.244

235.746.720

896.943.960

T4i nghy 30/06/2015

30t0612015

15. Thu6 vh c6c khorin phrii nQp nhh nu'6c

tnuil

crct

Thu6 ti6u thu dac biqt

3Ut2l20l4

VND

VND

19,358,586,720

11,615,476,060

D,0A4,770,620

t2,405,488,440

6,597,423,360

6,608,835,940

Thu6 thu nhdp doanh nghiQP
C6c loai thuii khac

cQng:

____44960J80J00_

20

30,629,800,440


cONG TY c0 PHAN QUoc rn uoaNc cm
sAr cFIAv - HA LoNG - QUANG NINH

16.

Cic khoin phrii

tri

86o c6o thi chinh
Ngdy 30 th6ng 06 ndm 2015

phrii nQp ngin h4n hhric
30t612015

3ut2l20l4

VND

VND

6.710.63 5.800

Chip tr6i n6i

51.799.A79.160

Kh6ch CLB dflt coc ti0n

Cty bao t6n di san Khai Hoa

7.615.246.320

Pham Hodng Scrn thu6 di6m C40

1.7ss.141.300

C6ng ty TNHH X6y dpng DiQu Duc Phudc Thdnh

1.300.941.180

COng

ty CP tu vAn diQn

5.4s7.180.860

lr,rc dAu

1.167

khi ViQt Nam

.625.800

1.144.800.360

Cdng ty TNHH Dp Thdnh

t.144.920.380

s25.333.600

525.392.120

4.935.r08.420

2.068.066.020

2s.154.832.780

62.295.697.060

C6ng ty TNHH ph6t tri6n TM DiQP Anh

C6c khoan pha tra kh6c

1.301.058.520

1.a-

\*

17.

Vay vir ng' thu6 tiri chinh ngin h4n

Ng6n hing c6ng thrrong HN (Ng6n hing TMCP C6ng
NgAn

tl

30l6l20ts

3ul2l20l4

VND

VND

39.470.173.380

39.407.124.260
19.959.021..060

hing Eximbank Quing Ninh

Ng6n hing ngoqi thutong BEi Chdy (VCB Ha long)

19.930.3 t1.720

19.969.903.480

vay d)i han ddn han tr6

16.000.001.820

16.001.497.540

c0ng

75.400.486.920

95.337.546.340

(1 ) Khoan vay Ngdn hdng TMCP C6ng thuong ViQt Nam - Chi nh6nh Thanh Xudn bing VND v6i h4n mri'c
rin dpng cua hop d6ng ndy le 60 ti d6ng vd d6o h4n vdo ngiy 30 th6ng 9 nim2015. Khoin vay ndy c615i su6t
duo.

c di6u chlnh theo th6ng b6o cua Ngdn hdng TMCP C6ng thuong Vi6t Nam - Chi nh6nh Thanh Xudn cho

timg tho'i ki,. Lai vay dugc tra hdng th6ng. Khoan vay ndy cirng v6i khoan vay ddi han t4i Thuy6t minh sO 17
duo. c

th6 ch6p bang todn bQ gi6

tri quyAn su'dqng il6t cria C6ng ty.

(2) Khoan vay Ngdn hdng TMCP Ngoai thuong ViQt Nam - Chi nh6nh Hp Long bing VND v6i h4n mric tin
dung ciia

ho.

p d6ng ndy ld 20 ty d6ng vd d6o hqn vdo ngity 23 th6ng 04 n1m2016. Khodn vay ndy chiu 16i su6t

tU dong diAu chinh theo mric 16i su6t cua Ngdn hdng TMCP Ngo4i thuong ViQt Nam - Chi nhanh Ha Long cho

tirng tho'i kj,. Lai vay dugc tra hdng th6ng. Khoan vay ndy dugc th6 ch6p bang h6 thdng m6y m6c, thiet bi
, t. -,^
phan phol dlgn.

(3) Khoan vay Ngdn hdng TMCP Xu6t nhip khAu ViQt Nam - Chi nh6nh Qu6ng Ninh bing

tin dpng cua hop d6ng ld 20

M{D v6i

han

mfc

t! d6ng vd d6o h4n vdo ngdy 14 thSng 5 ndm 2015. Khoan vay ndy chiu 16i su6t ld

10,5% vd dugc di6u chinh theo th6ng b6o 16i su6t cua NgAn hdng TMCP Xu6t nhQp khAu ViQt Nam - Chi nh5nh

th6 ch6p bing todn bQ tdi sdn
euang Ninh cho tir.ng thoi ki,. Lai vay dugc tra hang th6ng. Khoan vay ndy duoc
21

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86o c6o tdi chinh
Ngdy 30 th6ng 06 nam 2015

CONG TY C6 PHAN QUOC TE HOANG GIA

sAt cHAv - HA LoNG - QUANG NINH

g6n li6n v6i dAt thu6c C6ng viOn Hodng Gia.

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tr8.

Vay

vi

nq thu€

tii

chinh diri h4n

3ll12l20l4

30t0612015

VND

VND

Vay ngAn hdng C6ng thuong Thanh Xudn (1)

74.317.672.440

82.325.379.020

c0ng

74.317.672.440

82.325.379.020

hdng
Tai ngdy 1g rhdng 12 nitm 2008, C6ng ty kf hqp H4 Long
TMCp C6ng rhuong ViQt Nam - Chi nh5nh Thanh Xudn d6 xdy dpng rlAu tu kh6ch s4n Hodng Gia
d6ng tin dgng s5

vd duo" c gia hpn/su'a d6i vAo ngdy 08 th6ng 01 nim 2013 tpi vdn ban sta AOi, UO sung Hgp
ti6n v6i khodn cho vay
0.7lpL. Sheraton la 170 tti \,ND. Thdi hpn cho vay ld 96 thang kO tii ngdy rfit v6n dAu

trong 31 k, 3
b6 sung, thoi gian 6n hpn ld 3 th6ng, thoi gian tra no ld 93 th6ng. Khoan vay bd sung dugc trd
dugc diiru chinh
th6ng, kj, tra no- dAu ti6n dugc 6n dlnh sau khi hiit thoi gian 6n hpn. Kho6n vay chiu ldi su6t

- Chi nh6nh Thanh XuAn cho tung thdi kj'vd
thdnh tir v6n
dugc tra hdng quy. Khoan vay ndy dugc dam biio bdng gi6 tri quy6n sil dung O5t va tai san hinh

theo th6ng b6o cua Ng6n hdng TMCP C6ng thuong Vi6t Nam

t\

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vay ndy.

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19.

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Dq phdng phdi trd ddi h4n

tro cdp m6t vi6c ldm

Dr,r phdng

30t0612015

3ul212014

VND

VND

3.005.335.080

3.061.680.140

3.005.335.080

3.061.680.140

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20.

Viin g6p ctia chii so hiru

'Ihay tliii

viSn

chii sti'hii'u
Don vi tinh : VND

Viin tliu tu cria
cht s0 hiru

Lqi nhufln chua

Th{ng du viin

Qui tliu tu

nhAn nhiii

c6 nhAn

ohdt tri6n

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tf

T6ng cQng

56 du

703.687"540"000 (117.106.014,760) 81"363.105.200

3111212014

tl.206.193"409 229.058,341.931

908.209.165,780

Sii du
30106/2015

703.687.540.000

(

109.554.204.349)

8

i.363.

105 "200

-

22

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1.206.193.409 246.072.257.140 932;174.891.400