MEI BAN SAO

BAO CAO TAI CHINH TONG HQ'P CHO NAM TAI CHiNH KET THOC NGAY 31 THANG 12 NAM 2016

C6NG TY CO PHAN DU LICH BUU DIEN

CHUNG THVC BAN SAO DUNG voi BAN ChiNH

2 6 -05- 2017

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CONG TY CO PHAN DU LICH BUY! DIEN

MIX LUC

Trang

1. Muc 19c 1

2. Bio cao cila Ban Tang Giam dac 2 - 4

3. Bio cao kiem toan di)c lap 5 - 6

4. Bing can dai ke toin tang h9p tai ngay 31 thing 12 nam 2016 7 - 10

5. Bac, cao ket qui hot dOng kinh doanh tang hop cho nam tai chinh ket thtic ngay 31 thing 12 nam 2016 11

6. Bio cao ltru chuyen teen to tang hop cho nam tai chinh ket tittle ngay 31 thing 12 nam 2016

12 - 13

7. Bin thuyet minh Bao cao tai chinh tong h9p cho dam tai chinh ket thtic ngay 31 thing 12 nam 2016

14 - 33

***********************

1

CONG TY Co PHAN DU UCH DIEN

BAO CAO CUA BAN TONG GIAM DOC

Ban Tonp Giam dec Cong ty trinh bay bao cao cua minh ding vai Bao cao tai chinh tong hop dm Cong ty Co phan Du Lich Btru Dien (sau day goi tat la "Cong ty") cho nam tai chinh ket thac ngay 31 thing

> 12 nam 2016 a duqc kiem than. ci CON

Khai quit ve Cling ty :M T

C6ng ty of') phin Du Lich Btru dien dime thanh lap theo Giiy chfrng nhan clang ky kinh doanh sifi To'h 0103000509 ngay 30 thing 8 nam 2001 do SO K6 hoach va Diu to thanh ph6 Ha NOi cap.

,,....,

Trong qua trinh hoat Ong Cong ty da duqc So K6 hoach va Diu to thanh phi Ha NOi cap bizi sung cac Giiy thing nhan Bang Icy doanh nghiep den lin tit& 10 ngay 03 thing 3 nam 2016.

Tru so chinh Dia chi : Ting 2, Tea nha GP INVEST, so 170 duOng La Thanh, Phtdmg O Chq Dina, Quan

D6ng Da, TP. Ha Ni Dien thoai : (84-4) 3776.2213 Fax : (84-4) 3776.2210

Hoat Ong kinh doanh cua Cong ty theo Giay chirng nhan clang IcY doanh nghiep thay dei lin thin 10 nhu sau:

Van tai hang h6a dung thug nOi dia

Dai lY ban ve may bay;

Kinh doanh khach san, nha hang;

Ban le O utmg trong cac cfra hang chuyen doanh

Nha hang va cac dich vu an ulang phuc vu luu dOng

Dai ly kinh doanh dich vu btru chinh va vin thong;

Tu vin va cung cap phin mem;

Xay dung cong trinh, hang nyuc cong trinh;

Lip dat trang thiet bi cho cac ding trinh xay dung;

Hoan thien cong trinh xay dung

Mua ban, bao &ang, sira chira xe c8 Ong ca;

Mua ban phu ding va cac be phan phu trq cua xe co Ong ccr;

Dai 15, dich vu buu dien va tin hoc; Mua ban, dai lY hang Ma; (khong clang kY hoat dOng dau gia)

Ban buon db. &mg có e'en;

Ban buon may moc, thiet bi va phu ding may khai khoang, xay dung; Ban buon may mac, thiet bi dien, vat lieu dien (may,phat dien, Ong ca dien, day dien va thiet bi khac dung trong mach dien ); Ban buon may moc, thiet bi va phu ding may det, may, da giay; Ban buon may moc, thiet bi va phu ding may van pilau (trir may vi tinh va thiet bi ngoai vi); Ban buon may mac, thiet bi y te; Ban buon may mac, thiet bi va phu tong may khac chua duoc phan vao au; Mua ban may mac, thiet bi va phu ding thay the;

Van tai hanh khach cluing bO khac

Van tai hang hoa bing dtdyng be

2

CONG TY Co PHAN DU LICH BU'U DON BAO CAO CUA BAN TONG GIAM DOC (tiEp theo)

To chirc giai thi'eu va xuc tien thucmg mai

Xuat nhap khau caz mat hang Cong ty kinh doanh.

Giao due nght nghiep

Gido dvc khac chua dirqc phan vao dau Gido dvc dao tao kh6ng chinh quy;

Djch vu the chic the thao;

Djch vv giii tri (Khang bao gam kinh doanh quan bar, ph6ng hat Karaoke, vu trtrang);

Djch vu xoa bop (khong bao gam djch vu day an huyet), xong hai (khong bao gam 'ding hai bang thuac y hoc co truyan);

Kinh doanh bat dOng sin;

Djch vu tir van, moi giai bat dOng sin (khong clang 141 hoat dOng &Au gia);

Giam sat thi cong xay dung din clung, lip dat thiat bi thong tin, HT am thanh, anh sang, diau khian co khi

Dich vv moi giai, tuyan citing lao dOng vi cung cap nhan sir (kh8ng Bang ky hoat dOng trung tam moi giai lao &Ong);

Kinh doanh lu hanh nOi dia, quac to vi cac dich vu phvc vu khach du lich;

Dich vt.th6 tg lien quan den quang bi va to chirc tua du ljch

1-10i deng quilt tri ye. Ban dieu hanh, quail IS, HOi dang quail tri va Ban Tang Giam dac cua Cong ty trong nam va cho den thari diem lap bao cao nay bao

Heil ang qudin tri

Ho va ten Ch4c vv Ngay ba nhiem

Ong Nguyen Minh Dim

Chu tjch

Ba nhiem ngay 21 thang 12 nam 2015 Ba Ta Thi Mai Anh

Uy vien

Ba nhiem ngay 16 thang 4 nam 2011 Ong Nguyen Ha Giang

Uy vien

Ba nhiem ngay 16 thang 4 nam 2011 Ong D6 Quang Khanh

Uy vien Ba nhiem ngay 29 thug 6 nam 2016

Ban kiim sat Ho va ten Chuc vu Ngay ba nhiem

Ong 136 Tian Dung Ba Nguyen Thi Hang Linh Ba Le Thi Binh

Ban Tong Gitim (14c HQ va ten

Thanh vien Thanh vien Thanh vien

Char va

Ba nhiem ngay 16 thing 04 nam 2011 Ba nhiem ngay 16 thing 04 nam 2011 Ba nhiem ngay 05 thing 9 nam 2014

Ngay be; nhiem

Ong De Quang Khanh Ong Nguyen Ha Giang Ong Nguyen Anh Quan Ba Bui Thanh Tam Ba Hoang Thi Phuang Thao

Tang Gam dac Ph6 T8ng Guam doc Pho Tang Giam dac Pho Tang Giam doc Phu trach ke toan

Ba nhiem ngay 05 thang 9 nam 2014 Bo nhiem ngay 01 thing 6 nam 2012 Ba nhiem ngay 01 thang 9 nam 2016 Bo nhiem ngay 20 thing 9 nam 2013 BO nhiem ngay 30 thang 1 nam 2015

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ThaY. Ban Tang Gign dee

CONG TY\ k-0 PH

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CONG TY CO PHAN DU LICH BUU DIN BAO CAO CUA BAN TONG GIAM DOC (tie) theo)

dien phip lua't Ngtrin dai dien theo phap lug dm Cong ty trong nam va cho den thin diem lap bao cao nay Ong Do Quang Khanh ( nhiem ngay 05 thang 9 nam 2014).

Trach nhiem ciia Ban Tons Giam dOc Ban Tong Giam dec COng ty chiu trach nhiem lap Bao cao tai chinh tong hqp phan anh trung thtrc va hqp 15, tinh hinh tai chinh, ket qua hog deng kinh doanh va ltru chuyen den to cua Cong ty trong tong nam tai chinh. Trong viec lap Bao cao tai chinh tong hop nay, Ban Tong Giam &tic phai:

• Chon lira cac chinh sach ke toan thich hop va ap dung cac chinh sach nay met each nhat quart;

• nue hien cac xet doin va cac troy tinh met each than tong;

• Neu ro cac chttan muc ke toan ap dung cho COng ty c6 citron tuan thu hay kh6ng va tat ca nhimg sai Lech thong yeu so vai 11111-mg chuan mire nay N. throe trinh bay va giai thich trong Bao cao tai chinh;

• Lap Bao cao tai chinh tren co soy hog deng lien tuc trir trtrang hop kitting the gia dinh rang Cong ty se tiep tuc hog Ong lien tuc.

• Thiet lap va thtrc hien he thong kiem sok nei be met each hiru hieu de dam bao viec lap va trinh bay Bao cao tai chinh khong co sai sot trong yeu do gian lan hoac nh'gn

Ban Tong Giam d6c dam bao cac s6 ke toan thich hop duqc luu gift day do a phan anh tinh hinh tai chinh C6ng ty voi mire de chinh xac hop 15, tai bat kY thai diem nao va cac so .sach ke toan tuan thu the dO ke toan ap dung. Ban Tong Gam doc ding chiu trach nhiem quart 15, cac tai san cua Cong ty va do do da thuc hien cac bien phap thich hqp de ngan than va Oat hien cac hanh vi gian lan va cac vi pham khac.

Ban Tong Giam d6c cam ket da tuan th6 cac yeu cau neu tren trong viec lap Bao cao tai chinh tong hqp.

Phe duvet Mu cat) tai chinh tOnE hop Ban Tong Giam dec phe duyet Bao cao tai chinh tong hop dinh kern. Bao cao tai chinh tong hop a phan anh trung thtrc va hqp 15, tinh hinh tai chinh cua Cong ty co phan Du lich Btru dien tai thoi diem ngay 31 thang 12 nam 2016, cling nhu ket qua hog deng kinh doanh NIA cac luong luu chuyen tien to cua nam tai chinh ket tit& ding ngay, phi' hop yen cac Chuan muc ke toan va Cite de ke toan doanh nghiep Viet Nam va cac quy dinh phap 15, c6 lien quan den viec lap va trinh bay Bao cao tai chinh tong hop.

DO Quang Khanh TOng Giam doc

Ngay 02 thang 3 nam 2017

S

4

1 BAKER TILLY A&C CONG TY TNHH KIEM TOAN VA Tit VAN A&C

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Branch in Ha Noi :

Branch in Nha Trang :

Branch in Can Tho : www.a-c.com.vn

2 Truong Son St, W. 2, Tan Binh Dist, Ho Chi Minh City Tel: (84.8) 3 5472972 - Fax: (84.8) 3 5472970 40 Giang Vo St., Dong Da Dist., Ha Noi City

18 Tran Khanh Du St., Nha Trang City 162C/4 Tran Ngoc Que St., Can Tho City

86: 022/2015/BCTC-KTTV.

BAO CAO KIEM TOAN DOC LAP

CAC CO DONG, HOI DONG QUAN TRI VA BAN TONG GIAM DOC CONG TY CO PHAN DU LICH MX DItN

ChUng toi da kiem toan Bao cao tai chinh tang h9p kern theo cua Cong ty CO phan Du Lich Buu DiOn (sau day goi, tat Ja. "Cong ty"), dirge lap ngay 10 thang 02 Warn 2017, dr trang 07 den trang 33, bao g6m Bang can doi ke toan tong hop tai ngay 31 thing 12 nam 2016, Bao cao ket qua hoat dOng kinh doanh tong hqp, Bao cao hru chuyen tien to tong hqp cho nam tai chinh ket thfic ding ngay va Ban thuyet minh Bao cao tai chinh tong hop.

Trach nhi'On dm Ban Tiling Giam (tic Ban T6ng Giam d6c Cong ty chiu trach nhiOm ve viec lap va trinh bay trung thkrc va hop V, Bao cao tai chinh tong hop dm Cong ty theo chuan mkrc ke toan, che dq ke toan doanh nghiOp Viet Nam va cac quydinh phap ly c6 lien quan den viec lap va trinh bay Bao cao tai chinh tong hop va chiu trach nhiOm ye kiem soat n6i b0 ma Ban Tong Giam Mc xac dinh la can thiet de dam bao cho viec lap va trinh bay Bao cap tai chinh tong hop khong c6 sai sot tong yeu do gian lan hoac nham lan.

Trach nhiem cita Kgm town vien Trach nhiOm cua chfing toi la dua ray kien ve Bao cao tai chinh tong hop dua tren ket qua ciia cu6c kiem Wan., Chung toi da tien hanh kiem toan theo cac chuan muc kiem toan ViOt Nam. Cac chuan muc nay yeu ca chung toi tuan the" chuan muc va cac quy dinh ye dao dtic nghe nghiOp, lap ke hoach va thuc hiOn cu6c kiem toan de dat duqc skr dam bao hop 1S1 ye viec lieu Bap cao tai chinh tong hqp cua Cong ty c6 con sai sot trong you hay khong.

Cong viec kiem toan bao g6m thkrc hiOn cac this tqc nham thu thap cac bang cluing kiem toan ye cac so lieu va thuyet minh ten Bao cao chinh tong hop. Cac thu tqc kiem toan duot lira chon dua tren xet down cua kiem toan vien, bao gom danh gia rui ro c6 sai sot trong yeu trong Bao cao tai chinh tong hqp do gian lan hoac nham tan. Khi thkrc hien danh gia cac rai ro nay, kiem toan.vien da xem xet kiem soat not b'6 Cong ty lien quan den viec lap va trinh bay Bao cao tai chinh tong hqp trung thkrc, hqp ly nham thiet ke cac thu tqc kiem toan hqp tinh hinh dux te, tuy nhien khong nham muc dich dua ray kien ve hiOu qua cua kiem soat nOi b0 cua Cong ty. C6ng viec kiem toan cling bao,gom danh gia tinh thich hop dm cac chinh sach ke toan duac ap dung va tinh hqp cac trot tinh ke toan dm Ban Tong Giam d6c cling nhu danh gia viec trinh bay tong the Bao cao tai chinh tong hop.

Chung toi tin Mang rang cac bang cluing kiem toan ma chimg toi da thu thap &lac la day du va thich hop lam. car so cho y kien kiem toan ngoai trir cua chung toi.

Ccr so ctia y kien hien) Wan ngo0 trir Tai ngay ket thfic nam tai chinh, cac khohn nq phai thu kho doi da qua han tren 3 nam la 10.757.207.490 VND. Cong ty da trich du phong nq phai thu kho doi la 7.638.170.013 VND. Neu Cong ty trich du phong day da cho cac khoan nq phai thu khO doi theo quy dinh hien hanh thi chi phi hoat d6ng trong nam se tang 3.119.037.477 VND, chi tieu du phong nq phai thu lcho doi va lqi nhuan sau thus chua phan ph6i tai ngay 31 thang 12 nam 2016 se" giam tucrng

an ...endear member of

BAKER TILLY

5 INTERNATIONAL

CHI NH •H

LONG TY iNHH

KIEM TOAN atflf

Tgi T p

BAO CAO KIEM TOAN DOC LAP (titp theo)

Chi tiet nhu sau:

Ng phii thu Ng phii thu Ny• phai thu kho doi kho doi di dirge lap kW) doi chira dirvc

Khofin muc (VND) du phong (VND) lip du. phong (VND) Phai thu khach hang 1.839.882.965 743.672.770 1.096.210.195 Tra truot nguOi ban 496.412.379 188.425.679 307.986.700 Cac khoan phai thu khac 8.420.912.146 6.706.071.564 1.714.840.582 ging 10.757.207.490 7.638.170.013 3.119.037.477

Y kien kiem than ngoyi trir Theo y kien cua chfing toi, ngoai trir anh huang cua cac van de neu tai loan "Ca so cila y kien kiem toan ngoai trir", Bao cao tai chinh tang. hop,da phan anh trung thuc va hop 1Y, tren cac khia canh trong yeu tinh hinh tai chinh Cong ty CO phan Du Lich Buu Dien tai thei diem ngay 31 thing 12 nam 2016, ciing nhu ket qua hoat Ong kink doanh va tinh hinh ltm chuyen tien cho nam tai chinh ket dine ding ngay, phi" hop vii chuan Inge ke toan, the do ke toan doanh nghiep Viet Nam va cac quy dinh phap lY có lien quan den viec lap va trinh bay Bao cao tai chinh.

Ong ty TNI1H Kim Toin vi Tu Vin A&C Chi rang

Nguyen Vin Krell - Giim doc Hing Quynh H#nh - Kiem town vien Sd Gay CNDKHN kiem toan: 0192-2013-008-1 Sj Gi4 CNDKHN kiem toan: 0963-2013-008-1

Nha Trang, ngay 02 thing 3 nam 2017

BAKER TILLY INTERNATIONAL

CONG TY CO PHAN DU LICH BUb DIEN Dia chi: Tang 2, Tea nha GP INVEST, so 170 throng La Thanh, Phuang O Chq Dfra, Quail Bong Da, TP. Ha NOi BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thiic ngay 31 than 12 nam 2016

BANG CAN 1)01 KE TOAN TONG H(1P Tai ngiy 31 thing 12 nam 2016

CHI TIEU MA

A so Thuyet

minh SO cuiii nam

Dan vi tinh: VND

SO du nam

A - TAI SAN NGAN HAN 100 72.864.644.401 73.975.813.727

I. Tien va cac khan twang duung tien 110 V.1 5.890.384.246 6.670.616.353 1. Tien 111 5.890.384.246 3.670.616.353 2. Cac khoin tucmg duang tien 112 3.000.000.000

II. Ohl tir tai chinh ngin hon 120 54.500.000.000 50.500.000.000 1. Ching khoan kinh doanh 121 2. Du phong giam gia chimg khoan kinh doanh 122 - 3. Deu to nam gift den ngay di() han 123 V.2 54.500.000.000 50.500.000.000

III. Cac khoan phai thu ngin han 130 11.942.822.937 16.293.950.880 1. Phai thu ngan han cua khich hang 131 V.3 8.297.372.563 13.254.632.999 2. Tra truck cho nguai ban ngen han 132 V.4 1.122.691.529 1.082.387.427 3. Phai thu n6i b6 ngan han 133 4. Phai thu theo tien (10 ke hoach hqp d6ng xay dkmg 134 5. Phai thu ve cho vay ngin han 135 - 6. Phai thu ngin han khac 136 V.5a 9.680.089.020 9.114.260.629 7. Du pilling phai thu ngin han kh6 dOi 137 V.6 (7.638.170.013) (7.638.170.013) 8. Tai san thieu chi xii 1y 139 V.7 480.839.838 480.839.838

IV. Hang ten kho 140 319.825.228 299.637.452 1. Hang ton kho 141 V.8 319.825.228 299.637.452 2. Du pheng giam gia hang ton kho 149

V. TM san ngin han khac 150 211.611.990 211.609.042 1. Chi phi tra truck ngan han 151 V.9a 175.070.859 174.632.000 2. Thue gia tri gia tang duqc kheu trir 152 32.711.897 32.711.897 3. Thue va cac khoan khac phai thu Nha nuac 153 V.16 3.829.234 4.265.145 4. Giao dich mua ban lai trai phieu ChInh phu 154 5. Tai san ngen han khac 155

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&fro aft, nay phcii ducc dQc cling vii Ban thuyit minh Bcio ccio la; chinh king hop 7

CONG TY CO PHAN DU LICH BliU DItN Dia chi: Tang 2, 'Dia nha GP INVEST, so 170 dirimg La Thinh, Phuang O Cho Dira, Quan DOng Da, TP. Ha Ni0 BAO CAO TAI CH1NH TONG HOP Cho nam tai chinh ket Mac ngay 31 thing 12 nam 2016 Bang can dOi Ice thin tong hqp (tiep theo)

CHI TIEU Ma Thuyet so minh SO cuOi nam SO dau nam

B- TA! SAN DAIII2NN 200 38.591.197.909 39.548.862.636

I. Cie khoin phai thu dai han 210 22.010.500 245.510.500 1. Phai thu dai han cua khach hang 211 2. Tra truac cho ngutri ban dai han 212 3. Von kinh doanh a don vi trtrc thu0c 213 4. Phai thu n0i b0 dai han 214 5. Phai thu ve cho vay dai han 215 6. Phai thu dai han khdc 216 V.5b 22.010.500 245.510.500 7. Dv phbng phai thu dai han kho doi 219

II. Thi sin CO dinh 220 3.759.944.062 3.144.851.429 1. Tai sin c0 dinh him hinh 221 V.10 3.648.832.970 2.950.407.009 - Nguyen gia 222 6.018.058.071 7.726.797.044 - Gib tri hao mon lily ke 223 (2.369.225.101) (4.776.390.035) 2. Tai san co dinh thue di chinh 224 - Nguyen gia 225 - - GO tri hao mon Ifiy ki 226 - 3. Tai sin co dinh vo hinh 227 V.11 111.111.092 194.444.420 - Nguyen gici 228 410.000.000 410.000.000 - Gib al hao mon lily ke 229 (298.888.908) (215.555.580)

III. Bat &Ong san dAu tv 230 V.12 33.336.361.305 34.309.470.843 - Nguyen gia 231 67.354.905.554 64.555.388.400 - Gia tri hao mbn lily ke 232 (34.018.544.249) (30.245.917.557)

IV. Tai sin der thing dai han 240 1. Chi phi san xuAt, kinh doanh do dang dai han ' 241 2. Chi phi xay dung co ban da dang 242

V. Dan fir tai chinh dai han 250 1. Dau to vao cong ty con 251 2. Dail tu vao cong ty lien doanh, lien lc& 252 3. Dau to gop von vao don vi khac 253 4. Dv phang dAu tu tai chinh dai han 254 5. bau to nam gill den ngay dao han 255

VI. Tai san dal han khfic 260 1.472.882.042 1.849.029.864 1. Chi phi tra trtrac dai han 261 V.9b 1.472.882.042 1.849.029.864 2. Tai san thu thu nhap hodn Iai 262 V.13 3. Thiet bi, vat tu, phi tong thay the dai han 263 4. Tai san dai han lchac 268

TONG CQNG TA! SAN 270 111.455.842.310 113.524.676.363

Bdo coo nay phai dupv dcoc cling Veil Bcin thuyit minh Boo coo tai chinh king hpp 8

CONG TY C6 PHAN DU LICH WU DIEN Dia chi: Tklg 2, Toa nha GP INVEST, so 170 duimg La Thanh, Pirating O Chq Dina, Quail. DOng Da, TP. Ha NOi BAO CAO TAI CHINH TONG HOP Cho nam tai chinh Ice't thdc ngay 31 thang 12 nam 2016 Bing can 4:161 ke toan tong hqp (tiep theo)

Ma Thuyet CHI TIEU

C - NQ PHAI TRA

A so

300

minh se cuei nam se dal' nam

13.364.283.404 18.242.655.855

I. Nq ngiin flan 310 8.698.783.404 13.577.155.855

1. Phai tra ngutri ban ngan han 311 V.14 4.782.801.768 8.417.000.784 2. Ngued mua tra tin truac ngin han 312 V.15 509.629.526 678.440.007 cf 3. Thue va cac khoan phai Op Nha nu& 313 V.16 430.630.252 638.504.762 4. Phai tra nguari lao dOng 314 V.17 531.996.632 833.170.820 .1

5. Chi phi phai tra ngan hp 315 V.18 395.805.463 401.322.163 1-4

6. Phai tra nOi bO ngin han 316 77,

7. Phai tra theo tin dO kt hoach hqp dOng xay dkmg 317 - 8. Doanh thu chua thqc hi'ei ngin han 318 V.19 456.250.000 456.250.000 9. Phai tra ng&n han khac 319 V.20a 765.014.763 1.371.867.319 10. Vay va nq thue tai chinh ngin han 320 V.21a,b 826.055.000 780.000.000 11. Du phang phai tra ngin hp 321 12. Oily khen thuemg, philc lqi 322 600.000 600.000 13. Quy blnh 6n gia 323 14. Giao dich mua ban tai trai phiOu Chinh phi' 324

II. Nq dai han 330 4.665.500.000 4.665.500.000 1. Phai tra nguiri ban dai han 331 2. Ngutti mua tra tien truerc dai han 332 3. Chi phi phai tra dai han 333 4. Phai tra nOi b0 ye von kink doanh 334 5. Phai tra n01 1)(1 dai han 335 6. Doanh thu chtra thtrc hi4n dai han 336 7. Phai tra dai han khac 337 V.20b 4.665.500.000 4.665.500.000 8. Vay va nq time tai chinh dai han 338 9. Trai phieu chuyen doi 339 10. C6 phi6u tru dai 340 11. Thue thu nhap hoan lai phai tra 341 12. Di; phong phai tra dai han 342 13. Quy phat tri'en khoa hoc va cong nghe 343

Bdio ccio nay phai dwpc dpc cling vai Ban thuydt minh Bcio cao tat chinh king hop

9

CCI\40 TY

(:1' coPHAN DU LICH VII 0

ay 10 thang 02 nam 2017

Hoing Thj Phtrang Thao Hoang Thi Phircrng Thao Do Quang Khanh Nguiri lap Ke toan trtrerng T6ng Giam dOc

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Tea nha GP INVEST, so 170 &thug La Thanh, Phithng O Chg Dira, Quail Dting Da, TP. Ha NOi BAO CAO TAI CHINH TONG HOP Cho tidal tai chinh ket thilc ngay 31 thang 12 nam 2016 Bang can c16114 toan tong tun (tiep theo)

Ma Thuy6t CHI TIEU s6 minh

SO cu.& nam So clAu nam

D - VON CHID SO 110t 400 98.091.558.906 95.282.020.508

I. VOn chit so' hilu 410 98.091.558.906 95.282.020.508 ,A9

1. V6n gbp cda chu soy him 411 V.22 97.510.009.009 97.510.009.009 HI

CO; phdu pha thong co quybi bleu quyit Co phdu tat deli

411a 411b

97.510.009.009 97.510.009.009 iG i0i

2. Thang du von co phan 412 NH

3. Quyen chon chuyen doi trai phieu 413 4. Von khdc cua chi' so. hau 414 Nt

5. CO phiL guy 415 6. Chenh loch danh gid1ai tai san 416 7. Chenh lech ty gia hOi dodi 417 8. QuSi dau to phat trien 418 9. Quy h6 tro sap xep doanh nghiep 419 10. Quy khdc thuoc von chu soy hau 420 11. Lori nhuan sau thug chua phan ph6i 421 V.22 581.549.897 (2.227.988.501)

Lai nhuOn sau thui chira phan phi luy Id clefn cuai ky truerc 421 a (2.607.475.870) (2.227.988.501) L91 nhuOn sau thui chua phan phoi 19) nay 421 b 3.189.025.767

12. NgtiOn von dau to xay dmg co ban 422

II. NguOn kinh phi vit guy khfic 430 1. NguOn kinh phi 431 2. Ngutin kinh phi dd.' hinh thanh tai san co dinh 432

TONG CONG NGUON VON 440 111.455.842.310 113.524.676.363

Bcio cao nay phcii durc doe cling vai Ban thuyit minh Boo ccio tai chinh tong hop 10

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10 thong 02 nam 2017

KsHoang Thi Phtrang Thio

toin truing D8 Quang IChinh Wong Giim d6c

CONG TY C5 PHAN DU LICH BUb DIEN Dia chi: Tang 2, Tea nha GP INVEST, s6 170 duong La Thinh, Phirong O Chq Dira, Quart 136ng Da, TP. Ha N6i BAO CAO TAI CHINH TONG HOP Cho nam Lai chinh ket thac ngay 31 thing 12 !lam 2016

BAO CAO KET QUA HOAT BONG KINH DOANH TONG KW Cho tam tai chinh ket tit& ngay 31 thing 12 nam 2016

Don v1 tinh: VND

MA ThuyEt 15.c

CHI TIEU so minh NAm nay Min &tem HAI :YT

1. Doanh thu bin hang WI cung cap djch vy 01 VI.1 51.499.942.081 60.965.954.687 !

2. Cac khoan grim trig doanh thu 02 27.506.000 TR)

3. Doanh thu thuAn ve bin hang va cung cap djch vy 10 51.499.942.081 60.938.448.687

4. Gig von hang bin 11 VI.2 46.946.840.193 51.789.811.614

5. Lqi nhu(in g(ip ve bin hang vis cung cap djch vy 20 4.553.101.888 9.148.637.073

6. Doanh thu hoyt dung di chinh 21 VI.3 3.533.740.877 429.258.151

7. Chi phi tai chinh 22 VI.4 88.750.240 261.362.838

Trong d6: chi phi lai vay 23 85.000.000 175.809.323

8. Chi phi bin hang 25 VI.5 1.800.647.352

9. Chi phi quill Ijr doanh nghiSp 26 VI.6 4.747.884.401 7.338.137.309

10. Lqi nhu#n thuAn tir hoyt dOng kinh doanh 30 3.250.208.124 177.747.725

11. Thu nh#p khic 31 VI.7 45.051.684 59.499.266.838

12. Chi phi khic 32 VI.8 106.234.041 105.048.593

13. Lqi nhu(in khic 40 (61.182.357) 59.394.218.245

14. Ting Iyi nhu(in ICS Min tru*c thud 50 3.189.025.767 59.571.965.970

15. Chi phi thud thu nh(ip doanh nghiSp hiUn hanh 51 V.26 12.941.548.301

16. Chi phi thus thu nh#p doanh nghiSp hoAn lyi 52

17. Lqi nhtiOn sau thud thu nh#p doanh nghiUp 60 3.189.025.767 46.630.417.669

18. Lai w bin teen c6 phieu 70 VI.9 327 4.782

19. LAi suy giam Oen a phieu 71 VI.9 327 4.782

Hoang Thj Plurang Thio Nguiril#p

11 Bcio coo nay phal duvc doc cicngvoi Ban thcryb minh Bcio coo tai chinh ding hop

CONG TY Co PHAN DU LICH BU'Ll DIN Dia chi: Tang 2, 'Um nha GP INVEST, s6. 170 &Ong La Thanh, PhuOng O Chq Dira, Quer' DOng Da, TP. Ha Noi BAO cAo TA! CHINH TONG HOP Cho nam tai chinh ket thtic ngay 31 than 12 nam 2016

BAO CAO LUiJ CHUYEN TIEN TE TONG HOT (Theo phirong phap gian tiep)

Cho nam tai chinh ket fink ngity 31 thing 12 lam 2016

I.

CHI TIEU

Lyn chuyin tien tir Mat di:mg kinh doanh

Ma Thuyet so minh Nam nay

Don vi tinh: VND

HH

Nam truft vA. • ,

1. 1,0 nhu'dn trwdc thui 01 3.189.025.767 59.571.965.970

2. Mb, chinh cho cdc khodn: Kheu hao tai san c6 dinh va bet dOng san dL tu 02 V.10,11,12 1.448.795.087 1.379.120.999 Cdc khoan du phong 03

- Lai, 18 chenh Lech tY gia hOi dodi do ddnh gid lai cac khohn num tien to c6 giic ngoai to 04 Lai, 18 tir hoot Ong deu to 05 (3.511.222.685) (58.882.318.176) Chi phi lai vay 06 VI.5 85.000.000 175.809.323 Cdc khoan dieu chinh khac 07 - (608.707.855)

3. Lori nhuOn tit hog dOng kinh doanh trwor thay doi von luu drIng 08 1.211.598.169 1.635.870.261 Tang, giam cac khoan phai thu 09 5.164.578.205 (8.129.694.210) Tang, giam hLg ton kho 10 (20.187.776) 354.444.012 Tang, giam cac khoan phai Ira 11 (5.303.914.821) (1.200.473.876) Tang, giam chi phi tra truck 12 375.708.963 526.158.531

- Tang, giam chfmg khodn kinh doanh 13 Tien lei vay da tra 14 (85.000.000) (356.918.605) Thue thu nhap doanh nghiep da n6p 15 (12.941.548.301) TiL thu khac tir hoat dOng kinh doanh 16

- Tien chi khdc cho hoat Ong kinh doanh 17

Ltru chuyeTn tien than a hogt dring kinh doanh 20 1.342.782.740 (20.112.162.188)

II. Luu chuyin tien tir hoot dung dau tir

1. Tien chi a mua sem, xay dung tai san co dinh va cdc tai san dai han khac 21 V.10,11 (1.090.778.181) (250.000.000)

2. Tien thu tir thank 1y, nhuvng ban tai san co dinh va cdc tai san dai han khdc 22 74.172.075.554

3. Tien chi cho vay, mua cdc ding cu nq cua don vi khdc 23 (4.000.000.000) (50.500.000.000)

4. TiL thu hOi cho vay, ban 1ai cdc tong Cu nq cua don vi khac 24 500.000.000

5. Tien chi dL tu g6p von vao don vi khdc 25 6. Tien thu hOi dL tu g6p von vao don vi khac 26 7. Tien thu lai cho vay, co tOc va lqi nhuen duqc chia 27 2.921.708.334 44.498.829

Ltzu thuyin tien than tir hog' d'Ong (Ulu tu 30 (2.169.069.847) 23.966.574.383

Brio ado nay phai chmc cloc cling val Ban thuye't minh Bari cho tai chinh tong hqp 12

Do Quang Khanh Tting Giam dOc

Hoang Thi Phtrang Thao id twin trir&ng

CONG TY CO PHAN DU LICH BU'U DIN Dia chi: fang 2, Toa nha GP INVEST, so 170 dutmg La Thanh, Phutrng O Chq Dira, Quan Difmg Da, TP. Ha NOi BAG CAO TAI CHINH TONG HOP Cho nam tai chinh ket thfic ngay 31 thing 12 nam 2016 Bao cao Itru chuyen tien tg tong hap (tiep theo)

CHI TIEU

III. Urn chuyin tien tir hog Ong tai chinh

1. Tien thu tir phat hanh c6 phieu, nhOn von gop cita chit set hat

2. Tien tra lai von gop cho cac chu ser hau, mua lai

MA Thuyet SO minh Nam nay NAm tru*c

31 ):

CO phieu dm doanh nghiep dA phat hanh 32 - 3. Tien thu tir di vay 33 46.055.000 32.500.000 4. Tien tra nq goc vay 34 (65.900.000) 5. Tien tra nq g6c thue tai chinh 35 6. Co tirc, lqi nhuan da tra cho cha ser hau 36

Luu chuyin tan thuhn tic hogt Ong MI chinh 40 46.055.000 (33.400.000)

Ltru chuyen den than trong nam 50 (780.232.107) 3.821.012.195

Tien va ttrcrng throng tien diu am 60 6.670.616353 2.849.604.158

Anh huang cira thay di t$' gia ho'i doai quy Ted ngoai to 61

Tien vit ttrong throng Hen cutoi nam 70 5.890.384.246 6.670.616.353

`', kn than 02 nam 2017

Hoang Thi Phircvng Thao Ngrr6•i lap

13 Belo ccio nay phcii thew doe cling vii Ban ihuyit minh Bac) ccio tai chinh tong hop

CONG TY CO PHAN DU LICH BUU DItN Dia chi: TAng 2, Ma. nha GP INVEST, so 170 dtrimg La Thanh, Phutrng O Chq Dina, QuAn D6ng Da, TP. Ha Niji BAO CAO TAI CHINH TONG HOP Cho nam tai chfnh ktt thitc ngay 31 thang 12 nam 2016

BAN THUYET MINH BAO CAO TAI CHiNH TONG HciP Cho tam tai chinh ket fink ngay 31 thing 12 nam 2016

I. Dit.0 DIEM HOAT BONG

1. Hinh thirc so. ham von Cong ty Co phin Du Lich Buu Dien (sau day pi tit la "Cong ty") la Cong ty co phin.

2. Linh yip kinh doanh Linh vuc kinh doanh cua Cong ty la dich vu, thuong mai.

3. Nganh nghe kinh doanh Hoat Ong kinh doanh chinh cua Cong ty la: dich vu lir hanh, khach san, thtrang mai khac.

4. Chu 14 sin xtit, kinh doanh thong thuimg Chu kS, san xuat kinh doanh thong thuong cua COng ty khong qua 12 thang.

5. Cali true Ging ty Ceic Don vi truc thueic khong co to cdch phdp nhein hych loan phy thuo:c

Ten don vi Dia chi

4

Khach san Btru Dien Tam Dao Chi nhanh C6ng ty Co phi!' Du lich Buu dien - Khach san Buu Dien Wing Tau Chi nhanh Khach san Buu Dien Cira Le

Chi nhanh C6ng ty CO phan Du lich Buu Dien - Khach san Buu Dien Ha Long Chi nhanh Cong ty Co phin Du Lich Buu Dien Trung Tam Thucmg Mai va Dich Vu Du Lich Chi nhanh C8ng ty Co phin Du lich Buu Dien - Trung Tam Lir Hanh Khach san Buu Dien Tam Dao

Thi tin Tam Dao, huyen Tam Dao, tinh Vinh Phitc Si 158 Ha Long, Phuang 2, TP. Wing Tau, Tinh BA Ria - Wing Tau SO 1, dtreyng Binh Minh, thi xa Cira La, Nghe An

TP. Ha Long, tinh Quang Ninh

SO 27 Nguytn Dinh Chitu, Phuang Da Kao, Quin 1, TP. HO Chi Minh SO 26 Lang Ha, phtrOng Lang Ha, quin DOng Da, TP. Ha NOi SO 26 Lang Ha, phuirng Lang Ha, guar' 136ng Da, TP. Ha MO Thi trAn Tam Dao, huyen Tam Dao, tinh Vinh Phtitc

Tir nam 2007 an nay Khach san Buu Dien Tam Dao da tam ngung hoat dOng. Chi nhanh Thanh phO HO Chi Minh khOng co phat sinh hoat d'Ong kinh doanh chinh tir nam 2013.

6. Tuyin be ve khi nang so sanh thong tin teen Bio cao tai chinh Cac so lieu tuctng mg cua nam truac so sanh duoc vii so 110 dm flan' nay.

Ban thuyit minh nay a mot bd phan hop thanh ya phai &roc dpc cling vett Boo ccio tai chinh tong hop 14

•

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Ma nha GP INVEST, so 170 dating La Thanh, Phu6ng 0 Cho Dira, Qu'An Dang Da, TP. Ha Ni BAO CAO TAI CHI/NTH TONG HOP Cho nam tai chinh kat thiic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao can tai chinh tong hqp (tiep thee)

NAM TAI CHINH, DON VI TIEN TE STY DUNG TRONG KE TOAN

1. Nam tai chinh Nam tai chinh cua Cong ty bat dAu tir ngay 01 thing 01 va kat tit& vao ngay 31 thing 12 hang nam.

2. Dan vi den 4' sir dung trong ke toils Don vi tien to sir dung trong ke toan la Bong Viet Nam (VND) do phan Ian cac nghiep vu &roc thkrc hien bang dan vi tien to VND.

HI. CHUAN MIIC VA CHE DO KE TOAN AP DUNG

1. Che di) ice toan tip dung , Cong ty tip dung cac Chufin muc Ke toan Viet Nam, Cha de Ka toan doanh nghiep Viet Nam duct ban hanh theo Thong tu so 200/2014/TT-BTC ngay 22 thing 12 nam 2014 va cac thong tu huang din thkrc hien chuAn mire ke toan cua Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh tong hop.

2. Tuyen bto ve v4c tuan thii chitin myc ke toil) va the di) ice toil' Ban Tang Giam dac Cong ty dam bao da tan thit yeu cau cua cac chuAn mire ke toan, Cha de Ica toan doanh nghiep Viet Nam &rot ban hanh theo Thong ttr.sa 200/2014/TT-BTC ngay 22 thing 12 nam 2014 cling nhu cac thong tu hueng dan thuc hien chuan mkrc ke toan cua Be Tai chinh trong viec lap va trinh bay Bao cao tai chinh.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Ca so. 14 Bao cao tai chinh Bao cao tai chinh dtmc lap teen ca soy ke toan don tich (trir cac thong tin lien quan dan cac luang tien).

Cac don vi tut thuec hinh thanh be may ke toan rieng, hach toan phu thuec. Bao cao tai chinh tong hop dm toan Cong ty dtrqc lap tren ca sir tong hop Bao cao tai chinh cua cac don. vi truc thuec. Doanh thu va so du gifra cac don vi trkrc thuec duot loai trir khi lap Bao cao tai chinh tong hqp.

2. Tien VI cac khoan twang duang tien Tian bao gam tien met, tien giri ngan hang khong kS, han va tien dang chuyen. Cac khoan ttrang throng tien IA cac khoan dau tu ngan han c6 th6i han thu hoi khong qua 3 thang ke tir ngay dau tu, c6 kha nang chuyen doi de dang thanh met !thong tien xac dinh va khong c6 riti ro trong viec chuyen doi thanh tien tai thiyi diem bao cao.

3. Cac khoin dlu to Gal chinh Gic khan thin to dim gilt din ngity ddo hgn Khoan dAu to ducyc phan loci la nam gilt den,ngay dao han khi Cong ty car dinh va kha nang gilt an ngay dao han. Cac khoan dau tu nam gilt den ngay dao han bao cac khoan tien giri ngan hang có kj, han (bao gom Ca cac loai tin phic`u, IcY phieu), trai phieu, co phieu uu dai ben phat hanh bat buOc phai mua lai tai mgt thari diem nhAt dinh trong tuong lai va cac khoan cho vay nam gilt den ngay dao han vai muc dich thu lai hang kj, va cac khoan dau to nam gill* den ngay dao han khac.

Ban thuyert minh nay M men ba hqp thanh va phai duqc dqc cling yeti Bcio cao tat chinh tong kip 15

CONG TY CO PHAN DU LICH BU'U DIEN Dja chi: TAng 2, Tha nha GP INVEST, s6 170 dung La Thanh, PhuOng O Chq Dua, Quan D6ng Da, TP. Ha Noi BAO cAo TAI CHINH TONG HOP Cho nam tai chinh ket thac ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong hqp (tiep theo)

Cac khoan dau to nam giir den ngay dao han dugc ghi nhAn ban am theo gia g6c,bao va gia mua cac chi phi lien quan den giao dick mua cac khoan dau tu. Sau ghi nhan, ban dau, cac khoan dau to nay dugc ghi nhAn theo gia c6 the thu h6i. Thu nhAp lai tir cac khoan dau tu nam gar den ngay dao han sau ngay mua dugc ghi nhAn tren Bao cao ket qua hoat &Ong kinh doanh tren ca ser du thu. Lai dugc twang trugc khi Cong ty nam gift dugc ghi giam trir vao gia gOc tai theri diem mua.

Khi c6 cac bang.chimg chic chin cho thAy mot phAn hoac toan b0 khoan du c6 the khong thu hOi dugc va so ton that dugc xac dinh mgt cach dang tin cAy thi ton that dugc ghi nhan vao chi phi tai chinh trong nam va giam trir trkrc tiep gia tri dau tr.

CH; NC TO

!NI

4. Cac giao dich bing ngoai to Cac giao dich phat sinh bang ngoai to dugc chuyen dOi theo tS, gia tai ngay phat sinh giao dich. SO du cac khoan muc tien to co goc ngoai to tai ngay ket thilc nam tai chinh dirge qui doi theo tS, gia tai ngay nay.

Chenh Lech gia phat sinh trong nam tir cac giao dich bang ngoai to dugc ghi nhAn vao doanh thu hoat d6ng tai chinh hoac chi phi tai chinh. Chenh Lech ty gia do danh gia lai cac khoan muc tien to co goc ngoai to tai ngay kEt thiic nam tai chinh sau khi bu trir chenh Lech tang va chenh Lech giam dugc ghi nhAn vao doanh thu hoat gong tai chinh hoac chi phi tai chinh.

TS, gia sir dung a qui d6i cac giao dich pith sinh bang ngoai to la t-S, gia giao dich thkrc to tai thai diem phat sinh giao dich. TS, gia giao dich thkrc to doi vii cac giao dich bang ngoai to dugc xac dinh nhu sau: • Doi vii nq phai thu: tS, gia mua cua ngan hang thucmg mai ncri C6ng ty chi dinh khach hang

thanh toan tai thai diem giao dich phat sinh. • DOi vai nq phai tra: tj, gia ban dm ngan hang thuang mai ncri Cong ty du kien giao dich tai thai

diem giao dich phat sinh. • DM yen cac giao dich mua sim tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai

to (khong qua cac tai khoan phai tra): tS, gia mua cua ngan hang thucrng mai ncri C6ng ty thkrc hien thanh toan.

TS, gia sir dking de danh gia tai s6 du cac khoan muc tien to co gOc ngoai to tai ngay ket thitc nam tai chinh dugc xac dinh theo nguyen tic sau: • DM veri cac khoan ngoai to gui ngan hang: tS, gia mua ngoai to cua ngan hang ncri Cong ty ma

tai khoan ngoai te. • DM vai cac khoan tripe tien to co gOc ngoai to dirge phan loai la tai san khac: ty gia mua ngoai

to cua cac Ngan hang Cong ty thlrerng xuyen c6 giao dich. • DM vii cac khoan muc tien to c6 gOc ngoai to dugc phan loai la nq phai tra: tS, gia ban ngoai to

cua Ngan hang Cong ty thirerng xuyen c6 giao dich. 1 ,

5. Cfic khoin phai thu .1 Cac khoan no phai thu dugc trinh bay theo gia tri ghi so trir di cac khoan du phong phai thu kilo -11 deli.

..?

Viec phan loai cac khoan phai thu la phai thu khach hang va phai thu khac dugc thkrc hien theo nguyen tic sau: • Phai thu cua khach hang phan anh cac khoan phai thu mang tinh chAt thucrng mai phat sinh tir

giao dich co tinh chat mua — ban gift Cong ty va ngtrgi mua la dun vi dOc lap veri Cong ty, bao gom ca cac khoan phai thu ve tien ban hang xuAt khau uy thac cho don vi khac.

Bcin thuyit minh nay la mat by pikin hqp thanh va pheii dugc cloc cling vat fkio cao tai chinh king hop 16

CONG TY Co PHAN DU LICH BUU DIEN Dia chi: Tang 2, Tea nha GP INVEST, s6 170 duiyng La Thanh, Phuerng 0 Cho Dira, Quan Deng Da, TP. Ha Nei BAO CAO TAI CHiNH TONG HOP Cho nam tai chinh ket thdc ngay 31 than 12 nam 2016 Ban thuyet minh Bao cio tai chinh tong hip (tiep theo)

• Phai thu khac phan anh cac khoan phai thu kh8ng co. tinh thuang mai, khong lien quan den giao dich mua — ban.

Du phong phai thu kho doi throe lap cho tirng khoan no phai thu kho dei can cu vao du kien mirc dm that co the xay ra. Tang, giam s8 du du phong ng phai thu kh6 dOi can phai trich lap tai ngay ket thuc nam tai chinh throe ghi nhan vao chi phi quan ly doanh nghiep.

6. Hang din kho Hang ten kho doge ghi nhan theo gia thap han girra gia gec va gia tri thuan co the thuc hien &roc.

Gia g6c hang ten kho dirge xac dinh nhu sau: • Nguyen vat lieu, hang h6a: bao gem chi phi mua va cac chi phi lien quan true tiep khac ph&

sinh de c6 dupc hang ton kho a dia diem va trang thai hien tai.

Gia xuat kho dugc tinh theo phuang phap binh quan gia quyen va dirge hach toan theo phuang phap ke khai thuong xuyen.

Gia tri thuan c6 the thuc hien dirge la gia ban &cc tinh cua hang ten kho trong kSt san xuat, kinh doanh binh thuerng trir chi phi trac tinh de hoan thanh va chi phi trac tinh can thiet cho viec tieu thu chimg.

Du phong 4iam gia hang ten kho dirge lap cho tirng mat hang ten kho c6 gia g6c tam ham gia tri thuan c6 the thuc hien duac. Tang, giam so du du phOng giam gia hang ton kho can phai trich lap tai ngay ket thiic nam tai chinh throe ghi nhan vao gia von hang ban.

7. Chi phi Ira try& Chi phi tra truck bao gom cac chi phi thuc to da phat sinh nhung c6 lien quan den ket qua hoat dOng san xuat kinh doanh cua nhieu kj, ke toan. Chi phi tra truerc cua C6ng ty cho yeu la chi phi sira china tai san co dinh. Cac chi phi tra tnrac nay dtroc phan bo trong khoang thai gian tra tnrerc hoac tiled gian cac lai ich kinh to twang img dirge tao ra tin cac chi phi nay.

Cling cu, dung cu Cac cong cu, dung cu da dua vao sir dung dirge phan be vao chi phi theo phuang phap chrerng thang vai thoi gian phan be khong qua 24 thang.

Chi phi saw chug tai san co (link Chi phi sira chira tai san phat sinh mot Fan c6 gia tri lan &roc phan be vao chi phi theo phuang phap du6ng thang trong 03 nam.

Chi phi kink Chi phi khac throe phan be vao chi phi theo phuang phi!) dtr6ng thang vai thai gian phan be khong qua 24 thang.

8. Tai san thue hotit aging Thue tai san ducyc phan loai la thue hoat dOng neu phan. Ian riri ro va loi ich gan lien veri quyen ser him tai san thuc ye ngueri cho thue. Chi phi thue hoat dOng dirge phan anh vao chi phi theo phuang phap clueing thang cho suot then han thue tai san, kh8ng phi thuec vao phuang thirc thanh toan tien thue.

3

NI

3

Ban thuyit minh nay a mot be) pkin hqp thanh va phcii &pm 11pc cangvai Belo cho tai chinh tong Op 17

CONG TY Co PHAN DU LICH BU'U DON Dia chi: Tang 2, Taa nhA GP INVEST, s6 170 dtrtmg La ThAnh, Phrting O Chg Dira, Quan Dong Da, TP. HA NOi BAO CAO TAI CH1NH TONG HOP Cho nam tai chinh ket thuc ngay 31 than 12 nam 2016 Bin thuyet minh Ban ego tai chinh tong hqp (tiep theo)

9. Tii san co dinh him hinh Tii san co dinh hire hinh duqc the hien theo nguyen gia trir hao mon lily ke. Nguyen gia tai san co dinh hitu hinh bao grim toan b0 cac chi phi ma COng ty phai b6 ra de c6 duct tai san co dinh tinh den that diem dua tai san do vao trang thai salt sang sir dung. Cac chi phi,phat ,sinh sau ghi nhan ban dau chi duqc ghi tang nguyen gia tai san co dinh neu cac chi phi nay chac chin lam tang lqi ich kinh to trong tucmg lai do sir dung tai san do. Cac chi phi phat sinh khong tit& man diet' kien tren duqc ghi nhan la chi phi san xuat, kinh doanh trong kSr.

Khi tai san c6 dinh hitu hinh duqc ban hay thanh ly, nguyen gia va gia tr1 hao men luy ke duqc xoa so va lai, 18 phi sinh do thanh 1S, duqc ghi nhan vao thu nhap hay chi phi trong nam.

Tai san c6 dinh huu hinh ,duqc kh'iu hao theo phircmg phap during thing dua tren theri gian hitu dung uerc tinh. SO nam khau hao cita cac loaf tai san co dinh hitu hinh nhu sau:

Loai tai san c6 dinh S6 nam Nha cira, vat kien trim 25 — 50 May mac thiet bi 03 —10 Phtrang tien van tai 05 — 10 Thiet 131, dung cu quan 1S, 03 — 10 Cay lau nam 10 Tai san co dinh khac 05 — 08

10. Bit Ong san diu to Bit Ong san dau tu la guy& sir dung dat, nha, mot phin cua nha hoac ca ser ha tang thuOc ser hitu cua Cong ty dtrqc sir dung nham mvc dich thu lqi tir viec cho thue. Bat dOng san dau tu cho thue duqc the hien theo nguyen gia trir hao mon lily ke. Nguyen gia dm bat dOng san dau tu IA toan 130 cac chi phi ma Con* ty phai b6 ra hoAc gia tr1 hqp 1S, cac khoan dua ra de trao doi nham c6 dtrqc bat dOng san dau tu tinh den thai diem mua hoAc xay dkmg hoan thanh.

Cac chi phi lien quan den bit dOng san dau tu phat sinh sau ghi nhan ban &Au duqc ghi nhan vao chi phi, trir khi chi phi nay c6 kha nang chac chin lam cho batsdOng san dau tao ra lqi ich kinh to trong twang lai nhieu han mOc hoat dOng duqc dinh gia ban dau thi &Jac ghi tang nguyen gia.

Khi bit dOng san diu tu duqc ban, nguyen gia va gia tri hao mon lay ke duqc xoa se va lai, 16 nao phat sinh duqc hach toan vao thu nhap hay chi phi trong nam.

Viec chuyen tir bit dOng san chit ser hitu sir dung hoac hang ten kho thanh bat dOng san dau tu chi khi chit ser hitu chim dirt sir dung tai san do va bat Tau cho ben khac thue hoat dOng hoAc khi ket thim giai doan xay dung. Viec chuyen tir bat dOng san dau tu sang bat dOng san chit ser hitu sir dung hay hang ton kho chi khi chit sv hitu bat dau sir dung tai san nay hoac bat dau trien khai cho mvc dich ban. Viec chuyen tir bat dOng san dau tu sang bat dOng san chit se, him sir dung hoAc hang ten kho khong lam thay doi nguyen gia hay gia tri con lai dm bat dOng san tai ngay chuyen doi.

Bit dOng san diu tu sir dung de cho thue dtrem khiu hao theo phtrang phap during thing dua tren thin gian hitu dung frac tinh. S8 nam khau hao cua bit dOng san dau to nhu sau:

Loan tai san c6 dinh S6 nam Quyen sir dung dat Wong khiu hao Nha 25 — 50 Ca soy ha tang 10

LNH TNH TI/

C :ANC

Ban tindyk mink nay la mgt by pkin hop thanh va phai cluor doc cling yin Bcio cho tat chink tong hop 18

CONG TY Co PHAN DU LICH BUU DIN Dia chi: TAng 2, Toa nha GP INVEST, so 170 clutrng La Thanh, Phtr6ng O Cho. Dira, Quin D6'ng Da, TP. Ha NOi BAO CAO TAI CHINH TONG HOP Cho nam tai chinh k6t thfic ngay 31 thing 12 nam 2016 Ban thuyet minh Bao chi) tai chinh tong hop (tiep theo)

11. Tii san co (Anil vo hinh Tai san co dinh vo hinh dugc the hien theo nguyen gia trir hao mon lily ke. Nguyen 0a tai san c6 dinh vo hinh bao g6m toan ix) cac chi phi ma Cong ty phai bo ra a c6 dugc tai san co dinh tinh den thoi diem dua tai san da vao trang thai san sang sir dung. Chi phi lien quan den tai san co dinh vo hinh phat sinh sau khi ghi nhan ban dau dugc ghi nhan la chi phi san xuat, kinh doanh trong kY trir khi cac chi phi nay gan lien vii mgt tai san c6 dinh vo hinh cu the va lam tang lqi ich kinh to tir cac tai san nay.

Tai san co dinh vo hinh cua Cong ty la chtrang trinh phAn mem may tinh.

Chuang trinh phlin mem may tinh Chi phi lien quan den cac chucrng trinh phin mem may tinh khOng phai la met phan gin ket vai phan cung CO lien quan dugc von hoa. Nguyen gia phan mem may tinh la toan 1)0 cac chi phi ma Cong ty da chi ra tinh den thai diem dua phan mem vao sir dung. Phan mem may tinh dugc khAu hao theo phuong phap duang than trong 08 nam.

12. Cic khoin nq phai tra va chi phi phai tra Cac khoan no phai tra va chi phi phai tra dirge ghi nhan cho so tien phai tra trong tuang lai lien quan den hang h6a va dich vu da nhan dugc. Chi phi phai tra dugc ghi nhan di,ra tren cac ix& tinh hop ly ve so tien phai tra.

Viec phan loai cac khoan phai tra la phai tra nguai ban, chi phi phai tra va phai tra khac dugc thisc hi'en theo nguyen tic sau: • Phai tra nguai ban phan anh cac khoan phai tra mang tinh chAt thuong mai Oat sinh tir giao

dich mua hang hoa, dich vu, tai san va nguai ban la don vi dOc lap vii Cong ty, bao gom ca cac khoan phai tra khi nhap khau thong qua nguai nhan

• Chi phi phai tra phan anh cac khoan phai tra cho hang hoa, dich vu da nhan dugc tir nguai ban hoac da cung cap cho nguai mua nhung chua chi tra do chua CO h6a don hoac chua du ho so, tai lieu ke toan va cac khoan phai tra cho ngu&i lao dOng ye tien Kiang nghi phep, cac khoan chi phi san xuat, kinh doanh phai trich truac.

• Phai tra khac phan anh cac khoan phai tra khong c6 tinh thuong mai, killing lien quan den giao dich mua, ban, cung cap hang hoa dich vu.

13. Won chu so• hiiru Vjn gop ctia cha sifr hfru Von g6p cua chu sa huu dugc ghi nhan theo s6 von thisc to da gap cua cac c6 clang.

14. Ghi nhin doanh thu va thu nhip Doanh thu ban hang hod Doanh thu ban hang h6a dugc ghi nhan khi &mg thai thoa man cac dieu kien sau: • Cong ty da chuyen giao phAn lon nii ro va lgi ich gin lien vii quyen so, hitu hang hoa, cho

nguai mua. • Cong ty khong con nam giu quyen quan lSr hang hoa nhu nguai sor him hang h6a hoac quyen

kiem soat hang hoa. • Doanh thu dugc xac dinh tuang d6i chic chin. Khi h9p &Ong qui dinh nguai mua &rot quyen

tra lai hang hoa da mua theo nhung dieu kien cu the, doanh thu chi dugc ghi nhan khi nhung dieu kien cu the da khong con ton tai va nguai mua khong dugc 9uyen tra lai hang hod (trir truing hgp khach hang c6 quyen tra lai hang h6a duai hinh.thirc doi lai a lAy hang hoa, dich vu khac).

Ban thuyit minh thy 0 mOt by pluin hop thanh va phcii dugc doc cling vai B6o cao tai chinh icing hop 19

• IN

CONG TY co' PHAN DU LICH BU'U EON Dia chi: Tang 2, Tea nha GP INVEST, s6 170 dueng La Thanh, Phtreng O Cho. Dui, Quan Deng Da, TP. Ha Nei BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thlic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong h9v (titp theo)

• C8ng ty da hoac se thu &rot 19i ich kinh to tir giao dich ban hang. • Mc dinh duct chi phi lien quan den giao dich ban hang.

Doanh thu cung cap dich vu Doanh thu cung cap dich vu &ivy ghi nhan khi d6ng th6i thai man cac dieu kien sau: • Doanh thu duct xac dinh tuang dtti chic chin: Khi h9p (fang qui dinh ngtr6i mua duqc quyen tra

lai dich vn da mua theo nhung dieu ki8n cu the, doanh thu chi duvc ghi nhan khi nhimg diet' kin cu the do khong con ton tai va nguoi mua khong &rot quyen tra lai dich vp da cung cap.

• Cong ty da hoac se thu ducfc lgi ich kinh to tir giao dich cung cap dich vu do. • Xac dinh duqc phin ding vi8c da hoan thanh vao th6i diem bao cao. • Xac dinh duqc chi phi phat sinh cho giao dich Nth chi phi de hoan thanh giao dich cung cap dich

vu do.

Tnr6ng hap dich vu ductc thirc hi'en trong nhieu kS, thi doanh thu dugc ghi nhan trong ky clugc can • vao ket qua phan c6ng viec da hoan thanh vao ngay ket thiic ky ke toan.

Doanh thu cho thue tai sin hogt deing Doanh thu cho thue tai san hoat dOng (Vac ghi nhan theo phuang phap dtr6ng thing trong sueit th6i gian cho thue. Tien cho thue nhan truck cua nhieu ky ducfc phan b6 vao doanh thu phit h9p vii thai gian cho thue.

Tian lin Tien lai duccc ghi nhan teen Ca so' thai gian va lai suit thuc to timg kSt.

15. Cac khoin giam trir doanh thu Cac khoan giam trir doanh thu bao gom chiet khau thuang mai, giam gia hang ban, hang ban bi tra lai phat sinh cung IcS/ tieu tint san pham, hang hoa, dich vii ducfc dieu chinh giam doanh thu cua IcSi phat sinh.

Truing hop san pham, hang hoa, dich vp da tieu thu tir cac nam tnr6c, den nam nay mai phat sinh chiet khau thucmg mai, giam gia hang ban, tra lai thi ducic ghi giam doanh thu theo nguyen the: • Neu khoan giam gia, chiet khau thuang mai, tra lai phat sinh Utz& thai diem phat hanh Bao

cao tai chinh tong hop: ghi giam doanh thu tren Bao cao tai chinh tong hop cua nam nay. • Neu khoan giam gia, chiet khau thuang mai, tra lai phat sinh sau thai diem phat hanh Bao cao

tai chinh tong h9p: ghi giam doanh thu tren Bao cao tai chinh tong hop cila nam sau.

16. Chi phi di vay Chi phi di vay bao gom lai tien vay va cac chi phi khac phat sinh lien quan trkrc tie!) den cac khoan vay.

-:-.2 Chi phi di vay duqc ghi nhan vao chi phi khi phat sinh. Truing liqp chi phi di vay lien quan true fief:. 1 den viec dau tir xay dung hoac san xuat tai san da dang can ce mOt thai gian da dai (tren 12 thang) de -3 có the dui vao sir dung theo tripe dich dinh trtrac ho0c ban thi chi phi di vay nay duot tinh vao gia tri : dm tai san dO. Doi voi khoan vay rieng phnc vn viec xay dung tai san co dinh, bat deng san dau tu, lai vay dirge von hoa ke ca khi thai gian xay dung dux% 12 thang. Cac khoan thu nhap phat sinh tir .,...,

• -.' viec dau tu tam thai cac khoan vay dtrac ghi giam nguyen gia di san có lien quan. :.

DM vai cac khoan von vay Chung trong do co sir dung cho mic dich diu tu xay dung ho4c san xuat tai san doi dang thi chi phi di vay von Ma &cm )(ac dinh theo ty 18 von hoa,doi vai chi phi lily ke binh quan gia quyen phat sinh cho vie'c dau tu xay dung ca ban hoac san xuat tai san do. TS, lg von hoa. &rot tinh theo ty ig lai suit binh quan gia quyen cua cac khoan vay chua tra trong nam, ngoai trir cac khoan vay rieng biet phut vp cho rntic dich hinh thanh met tai san cu the.

:I(

Ban thuyb minh nay la mot bO phOn hop thanh va phai duoc doc cling y& Bao cao tai chinh tong hop 20

CONG TY Co PHAN DU LICH BU'U DIEM Dja chi: Tang 2, Re nha GP INVEST, s6 170 duZing La Thanh, Pinking O Chq Dira, Qua'n D6ng Da, TP. Ha N6i BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ke't thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong hcfp (tiep theo)

17. Cac khoin chi phi Chi phi la nhang khoin lam giam lqi ich kinh to &roc ghi nhan tai then digm giao dich Oat sinh hoac khi c6 kha na'ng tucmg doi chac chan se phat sinh trong tuong lai khong phan bit da chi tien hay chua.

Cac khoan chi phi va khoan doanh thu do no tao ra phai &roc ghi nhan,deng then theo nguyen tic phis hop. Trong tnrerng hop nguyen tac pha hop xung det vai nguyen tac than trong, chi phi &roc ghi nhan can dr vao ban chat va qui dinh cua cac chuan muc kg toan de dam bao phan anh giao dich met cach trung thuc, hop Ijr.

18. Thue thu nh4p doanh nghib Chi phi thug thu nhap doanh nghiOp bao gem thug thu nhap hien hanh va thug thu nhap hoan lai.

Tha thu nh0 hien hanh Thug thu nhap hien hanh la khoan thug &roc tinh dua teen thu nhap tinh thug. Thu nhap tinh thug chenh lOch so yen loi nhuan kg' toan la do diet' chinh cac khoan chenh lOch tam then gift thug va toan, cac chi phi khOng throe tir cling nhu dieu chinh cac khoan thu nhap khong phai chiu thug va cac khoan 10 &roc chuyen.

Thui thu nhik horin lei Thug thu nhap hoan lai la khoan thug thu nhap doanh nghiOp se phai nep hoac se &roc hoan lai do chenh l'ech tam then gifra gia tri ghi so cita tai san va no phai tra cho mvc dich lap Bao cao tai chinh va co. ser tinh thug thu nhap. Thue thu nhap hoan lai phai tra duoc ghi nhan cho tat ca cac khoan chenh lOch tam theri chiu thug. Tai san thug thu nhap hoan lai chi duqc ghi 'than khi chac chart trong tucmg lai se co lqi nhuan tinh thug d8 sir dvng nhimg chenh tech tam theri dtroc khau trir nay.

Gia tri ghi se dia tai san thug thu nhap doanh nghiOp hoan lai &roc xem xet lai vao ngay kgt thiic nam tai chinh va se dtroc ghi giam den mire dam bao chac chan c6 du lqi nhuan tinh thug cho phep lqi ich cua met phan hoac toan be tai san thug thu nhap hoan lai &roc sir ding. Cac tai san thug thu nhap doanh nghiOp hoan lai chua dirge ghi nhan truck day duqc xem xet lai vao ngay ket thitc nam tai chinh va chroc ghi nhan khi chac chan c6 dti lqi nhuan tinh thug de c6 the sir dvng cac tai san thug thu nhap hoan lai chua ghi nhan nay.

Tai san thug thu nhap hoan lai va thug thu nhap hoan lai phai tra &roc )(ac dinh theo thug suAt du tinh se ap dvng cho nam tai san duqc thu hoi hay no phai tra duct thanh toan dua tren cac mirc thug suat c6 hi'Ou ngay ket thuc nam tai chinh. Thue thu nhap hoan lai &roc ghi nhan vao Bao cao ket qua hoat Ong kinh doanh va chi ghi truc tiep vao von cha sa hiru khi khoan thug do lien quan den cac khoan mvc &roc ghi thang vao yen chu ser

Tai san thug thu nhap hoan lai va thug thu nhap hoan lai phai tra &roc bit trir khi: • Cong ty co quySn hop phap dirge bit trir gitla tai san thug thu nhap hiOn hanh vai thud thu nhap

hien hanh phai nOp; va • Cac tai san thug' thu nhap hoan lai va thug thu nhap hoan lai phai tra nay lien quan an thus thu

nhap doanh nghi'ep duric quan ly ben ding met co quan thug: Doi veri ding met dcm vi chiu thug; hoac Cong ty du dinh thanh toan thug thu nhap hien hanh phai tra va tai san thug thu nhap hiOn hanh tren car sa thuan hoac thu hen tai san dOng then vai viOc thanh toan no phai tra trong tune kjr tucmg lai khi cac khoan trong you dm thug thu nhap hoan lai phai tra hoac tai san thug thu nhap hoan lai duqc thanh toan hoic thu hen.

Ban thuyit minh nay la mat ba phan hap thanh va phcii &tar dac claw vat Bdo coo tae chinh tong Op 21

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Ma nha GP INVEST, so 170 cltrimg La Thanh, Phugng O Chq Dira, Quan Dcing Da, TP. Ha NOi BAO CAO TAI CHINH TONG HQP Cho nam tai chinh ket thfic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong hop (del) theo)

19. Ben lien quan Cac ben dugc coi la lien quan neu met ben c6 kha nang kiem soat hoac c6 anh twang clang ke dOi veri ben kia trong viec ra quyet dinh cac chinh sach tai chinh va hog deng. Cac ben ding dtrqc xem la ben lien quan neu ctimg chiu su kiem soat chung hay chiu anh htreng ding ke chung.

Trong viec xem xet moi quan he dm cac ben lien quan, ban chat dm mei quan he duqc chi tr9ng nhieu hon hinh thirc phap

V. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BANG CAN DOI ICE TOAN TONG HVP

1. Tien va cac khoan tirong throng tien SO cuoi nam SO dill nam

Tien mat 242.326.487 93.804.920 Tien giri ngan hang khong kj, han 5.648.057.759 3.576.811.433 Cac khoan tucmg duang tien (tien girl ngan hang c6 kS/ han gee kh6ng qua 3 thang) 3.000.000.000 COng 5.890.384.246 6.670.616.353

2. Cac khoan dAu ttr tai chinh Cac khoan dAu to tai chinh cua Cong ty chi c6 khoan dau to warn gia den ngay dao han

sO cuOi nam SO dAu nam Gia gOc Gia tri ghi so Gia gOc Gia tri ghi so

Tan gin c6 kj, hgn nrin hgn 54.500.000.000 54.500.000.000 50.500.000.000 50.500.000.000 Tien giri cO ky han 54.500.000.000 54.500.000.000 50.500.000.000 50.500.000.000 COng 54.500.000.000 54.500.000.000 50.500.000.000 50.500.000.000

3. Phil thu ngan han cim khich hang SO cuoi nam SO dAu nam

Phai thu cac ben lien quan 5.403.210.094 5.748.717.801 T6ng Cong ty Buu Dien Viet Nam 3.032.347.600 3.916.056.583 Cong ty Co phAn Chuyen phat nhanh Buu dien 536.217.000 789.828.744 C6ng doan Tong Cong ty Buu dien Viet Nam 26.491.450 152.558.450 Ngan hang TMCP Buu dien Lien Viet 1.499.883.000 499.720.980 C6ng ty Co phAn Cap Quang Viet Nam 233.180.000 Tong Cong ty Co phAn Bao Hiem Buu Dien 26.504.000 8.696.000 Cac don vi true thuec Tong Cong ty Buu Dien Viet Nam 273.449.044 140.359.044 Cac don vi true thu6c Tong Cong ty Co phAn Bao Hiem Buu Dien 8.318.000 8.318.000 Phiii thu cac khdch hang khdc 2.894.162.469 7.505.915.198 Cong ty TNHH SIEMENS 3.729.000.000 Cac khach hang khac 2.894.162.469 3.776.915.198 COng 8.297.372.563 13.254.632.999

Ban thityit minh nay a nag by pkin ktp thanh va phai durm dpc ming vat Rao ccio al chintz :Ong h9p 22

Phai thu cac to chat va ca nhan khdc Ky quy, ky cage dai han

ging

22.010.500 245.510.500 22.010.500 245.510.500 22.010.500 245.510.500

/2

CONG TY Co PHAN DU LICH BU'U DON Dja chi: Tang 2, Tea nha GP INVEST, s6 170 dueng La Thanh, Phueng O Cho Dira, Qudn Dtmg Da, TP. Ha N6i BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thdc ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tang hay (tiep theo)

4. Tra truirc cho nguei ban ngan han SO cuoi nam SO dill nam

Tra trig& cho nguiri ban khdc 1.122.691.529 1.082.387.427 Cling ty TNHH Qu6c to Hoing Cau 502.091.450 COng ty CO phan Phu Dong Hung 194.973.500 194.973.500 C6ng ty Co phan Xay dung hoin thin va nOi that 96r DAR 290.000.000 :MT Cong ty TNHH Quan 1S, Khach san Bitexco 172.672.500 A

Cac khach hang khac 425.626.579 424.741.427 7411

Cong 1.122.691.529 1.082.387.427 <1.2

5. Phil thu ngin han/clai h#n khic 5a. Phai thu nrin hgn khac

SO cuoi nam Gia trj Dur phong

SO du nam Gia trj Du phong

Ph& thu cdc to char va cd nhan khdc 9.680.089.020 (6.706.071.562) 9.114.260.629 (6.706.071.562) BHX.1-1, BHYT 16.148.449 10.870.511 Tam (mg cho nhan vien 789.031.934 (86.963.000) 996.786.722 (86.963.000) Ky quy, ky cuac 167.000.000 Lai du thu 589.514.351 Phai thu 'Ong Trucmg Hai Long 2.787.651.978 (2.787.651.978) 2.787.651.978 (2.787.651.978) Phai thu Ong Doan Trueing San 521.039.750 (521.039.750) 521.039.750 (521.039.750) Cac khoan phai thu ngin han khac 4.809.702.558 (3.310.416.834) 4.797.911.668 (3.310.416.834)

Cong 9.680.089.020 (6.706.071.562) 9.114.260.629 (6.706.071.562)

5b. Phai thu dal hgn khdc SO cuoi nam

Gii tri Du phong

SO clAu nam Gia tri Dv phong

6. No' xau s6 cuOi nam SO Mill nam

Cdc to citric vet cd nhan khdc Phai thu tien ban hang Tra tnrac tien mua hang Cdc khoan phai thu khac COng

Thbi gian qua Ilan Gia g6c

Gilt tri c6 the thu hal

10.757.207.490 3.119.037.477

ten 3 nam 1.839.882.965 1.096.210.195

tren 3 nam 496.412.379 307.986.700

ten 3 nam 8.420.912.146 1.714.840.582 10.757.207.490 3.119.037.477

Thei gian Gia trj ce

qua httn GM dm the thu hoi

10.280.589.683 2.642.419.670

tren 3 nam 1.422.809.912 679.137.142

ten 3 nam 482.975.372 294.549.693

tren 3 nam 8.374.804.399 1.668.732.835 10.280.589.683 2.642.419.670

Bcin duty& mini; nay la mat b¢ pkin hap thanh viz phcii duac dac cimg yeti Bcio cho tai chinh tong hap 23

I

CONG TY CO PHAN DU LICH BYO DIEN Dia chi: 'rang 2, Ma nha GP INVEST, so 170 du Ong La Thanh, Plurtrng O Chq Dim, Quan Dling Da, TP. Ha NEN

BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ke't thiic ngay 31 than 12 nam 2016 Ban thuytt minh Bao cao tai chinh tong hqp (tiep theo)

7. Tai san thieu chic xir ly So cuoi nam

SO dau nam

Ti6'n

Tai san khac

C(ing

8. Hang ton kho

64.433.532 416.406.306

64.433.532 416.406.306

480.839.838

480.839.838

SO cuoi nam

SO dau nam

Nguyen lieu, vat lieu Cong cv, dung cu Hang h6a

COng

9. Chi phi tri truov ngin h3n/dai h3n

9a. Chi phi tra trust ngdn hgn

31.598.135 85.907.170

202.319.923

98.418.371 90.487.340

110.731.741

319.825.228

299.637.452

So cuoi dam

So dau nam

Chi phi cong cu clung cu Cac chi phi tra trdic ngan han khac

COng

9b. Chi phi tra Mr& diti hgn

175.070.859

43.357.980 131.274.020

175.070.859

174.632.000

SO cuoi nam

Se dAu nam

Chi phi ding cu dung cu Chi phi sira chfra tai san et) dinh

Cac chi phi tra tn.rac dai han khac

Cong

103.855.352 1.328.373.890

40.652.800

209.711.181 1.505.110.772

134.207.911

1.472.882.042

1.849.029.864

10. Tai san co dinh hum hinh

Nha cfra, vat May m6c va Phwang tien kien truc thiet bi van tai ly

Thiet bi quart Tai san co dinh khac Cong

Nguyen gia So dau nam Phan loaf lai

4.845.255.890 2.397.132.752 - 450.543.402

- (2.397.132.752) - (368.519.402)

33.865.000 7.726.797.044

(33.865.000) (2.799.517.154) Mua trong nam - 1.057.323.636 33.454.545 - 1.090.778.181 • SO cuoi nam 4.845.255.890 - 1.057.323.636 115.478.545 - 6.018.058.071

Trong do: Da khau hao het van con sir clung 82.024.000 82.024.000 Cher thanh 1j,

Gia tri hao man So dau nam 2.068.700.030 2.308.384.510 365.440.495 33.865.000 4.776.390.035 Phan loai lai - (2.308.384.510) (285.062.063) (33.865.000) (2.627.311.573) Kh6u hao trong nam 147.083.536 70.488.242 2.574.861 220.146.639 SO cuoi nam 2.215.783.566 70.488.242 82.953.293 2.369.225.101

Gia tri can tai SO dau nam 2.776.555.860 88.748.242 85.102.907 - 2.950.407.009

SO add nam 2.629.472.324 - 986.835.394 32.525.252 - 3.648.832.970

Ban thuyit minh nay la mPt b"P phdn hpp thanh va phai &yr dpc cling vat Bao cao gal chinh king hop 24

MEM

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Tea nha GP INVEST, se 170 dueng La Thanh, Phueng O Chq Dira, Quan Deng Da, TP. Ha Nei BAG CAO TAI CHINH TONG HOP Cho nAm tai chinh k& thiic ngay 31 thang 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong hop (ti6p theo)

Nha dm, vat May mac va PhLnrng tign Thiet bi quart TM san co Ian frac thiet bi van tai ly dinh khfic Cang

Trong do: Tam thei chua sir dung Bang che thanh ly

11. Tai san co dinh v8 hinh Tai san ce dinh vo hinh la chucmg trinh phan mem may tinh.

Isar TI

vat

TRA

T.0

Nguyen gia

Gia tri hao mon Gia tri con 10

SO du nam 410.000.000 215.555.580 194.444.420 Khali hao trong nam 83.333.328

SO cuOi nam 410.000.000 298.888.908 111.111.092

Trong do: Da khOu hao het Van con sir dung 160.000.000 Tam thari chua sir dung Bang char thanh lY

12. Bat dOng san (Ian tur 12a. Bat d'Ong san dau trr cho thud

Quyen stir dting dAt Nha Ca so. ha tang ging

Nguyen gia So dau nam 2.460.087.861 61.310.422.958 784.877.581 64.555.388.400 Phan loai lai - 2.799.517.154 2.799.517.154 SO co& nam 2.460.087.861 64.109.940.112 784.877.581 67.354.905.554

Trong do: --=

Da khOu hao het van ,I cho thud - 19.638.517.636 784.877.581 20.423.395.217 .17

•

Gia tri hao mon .1"

S6 du nam 29.461.039.976 784.877.581 30.245.917.557 Phan loai lai 2.627.311.572 2.627.311.572 •

Khau hao trong nam 1.145.315.120 1.145.315.120 SO cuoi nam 33.233.666.668 784.877.581 34.018.544.249 ••H

Gia tri con 10 So dau nam 2.460.087.861 31.849.382.982 34.309.470.843

SO cuOi nam 2.460.087.861 30.876.273.444 33.336.361.305

13. Tai san thud thu nhip hoar' 10 Titi san thud thu nhisip hoan lgi chwa dwrc ghi nhijn Cong ty chua ghi nhan tai san thug thu nhap hoan lai khoan 18 tinh thud.

Theo Luat thus thu nhap doanh nghiep hien hanh, khoan to dm bat kY nam tinh thug nao dirge chuyen sang bir trir vao thu nhap trong th6i gian t6i da khong qui 5 nam ke tir nam tiep sau nAm phat sinh 18. Tai san thud thu nhap hoan lai khong dirge ghi nhan cho khoan to tinh thud nay vi it có kha nang có thu nhap chiu thud trong Wang lai de sir dung nhang lgi ich do.

Ban thuyit minh nay la nOt bO plan hop thanh va pheti dorm clx cling voi Bcio cao tai chinh tong hap 25

1.̀

CONG 7Y CO PHAN DU LICH OIEN Dia chi: Tang 2, Taa nha GP INVEST, s6 170 duang La Thanh, Phtrang O Cho Dim, Quan D6ng Da, TP. Ha Ni BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket thric ngay 31 thang 12 nam 2016 Ban thuyet minh Bio cao tai chinh tong hqp (tiep theo)

14. Phil tra nguiri ban ngin ban So cuoi nam SO dAu nam

Phiii tra clic ben lien quan Cac don vi tr‘rc thut3c Tiing Cong ty Buu Dien Viet Nam Cong ty tern Viet Nam

112.200.000

112.200.000

72.553.700

2.233.700 70.320.000

Ph& tra cdc nha cung cap khcic 4.670.601.768 8.344.447.084 var

Cong ty TNHH Qu6c to Wang Cau 3.845.702.758 Cong ty C6 phan Du lich Hoang Anh - Dat Xanh As; DA Lat 1.029.535.000

Cac nha cung cap khac 3.641.066.768 4.498.744.326

COng 4.782.801.768 8.417.000.784

15. Nguid mua tra tien truck ngin han SO cuoi nam SO dAu nam

Trii trwac ciia ale ben lien quan 457.800.196 351.200.677 Cac dun vi tnrc thuOc T6ng Cong ty Buu Dien Viet Nam 457.800.196 T6ng Cong ty Co phAn Bao Hiem Buu Dien 87.667.677 Cong Doan T6ng COng ty Btru Chinh Viet Nam 131.474.000 Chi nhanh Cong ty Cong ty chuyen phat nhanh Buu Dien tai DA Nang 58.131.000 Cac don vi truc thuOc T6ng Cong ty Co phan Bao Hiem Bun Dien 73.928.000

Trii truck cho nguai ban khcic 51.829.330 327.239.330 Cac khach hang khac 51.829.330 327.239.330

COng 509.629.526 678.440.007

16. Thue vi cfic khoin phai n§p Nha ntro'c

SO dAu Warn S6 phat sinh trong nam SO cuoi nam

Phil n§p Phai thu SO phai n§p SO da thtrc n§p Dieu chinh

khac Phai n§p t

Phai thu Thue GTGT hang ban nal dia 603.074.168 3.120.869 828.091.824 (998.061.506) (5.410.248) 427.694.238 3.120.869 Thue thu nhap ca nhan 34.392.974 1.144.276 94.740.117 (96.598.597) (29.162.569) 2.936.014 708.365 Thue nha &At, tien thue dat - 367.903.200 (367.903.200) Cac loai thut khac 1.307.620 123.960.000 (123.960.000) (1.037.620) Cong 638.504.762 4.265.145 1.414.695.141 (1.586.523.303) (35.610.437) 430.630.252 3.829.234

Thai giri tri gia tang Cong ty nOp thue gia tri gia tang theo phuang phap khau hsr vii thue. suat 10%.

Ban thuyit minh nay la MOl by pkin h9p thanh va phai chtcfc cl9c cung voi Bao cao tai chinh tong hcp 26

NMI

CONG TY CO PHAN DU LICH ESUU Dia chi: Tang 2, Tea nha GP INVEST, se 170 duong La Thanh, Phuang O Chq Dira, Quart Deng Da, TP. Ha Nei BAG CAO TAI CHINH TONG HOP Cho nam tai chinh ket thtic ngay 31 thang 12 nam 2016 Ban thuyet minh Ban cat) tai chinh tong hop (tier) theo)

Thai thu nh(ip doanh nghiep Cong ty phai nqp thus thu nhap doanh nghiep cho cac khoan thu nhap tinh thus vm thus suat 20% (nam trtrac la 22%).

Thue thu nhap doanh nghiep phai Op trong nam dirge du tinh nhu sau:

Nam nay Nam &ink Ring 10 nhuan ke toan truck thus 3.189.025.767 59.571.965.970 i i

ig- Cac khoan dieu chinh tang, giam lqi nhuan ke toan de xac dinh 10 nhuan chiu thus thu nhap doanh nghiep: - Cac khoan dieu chinh tang 106.234.041 105.048.593 - Cac khoan dieu chinh giam Thu nhap chiu thus 3.295.259.808 59.677.014:563 L6 dirge chuyen (3.295.259.808) (851.795.009) Thu nhap tinh thus - 58.825.219.554 Thue suat thus thu nhap doanh nghiep 20% 22% Thue thu nhap doanh nghiep phai nqp 12.941.548.301

Viec xac dinh thus thu nhap doanh nghiep phai nqp cua COng ty duqc can dr vao cac qui dinh hien hanh ye thus. Tuy nhien, nhimg qui dinh nay thay doi theo timg thoi ky va cac qui dinh ve thus doi voi ,nhieu loai giao dich kHz nhau có the dirge giai thich theo nhieu each khac nhau. Do vay so thus dirqc trinh bay teen Bao cao tai chinh co the se thay doi khi co quan thus kiem tra.

Ti'en thus dat Cong ty phai nqp tien thus dat tai Khach san Ha Long vai dien tich 2.189,9 m2 dat Bang sir dung voi mire 168.000 VND/m2/nam theo thong bao se 561/TB-TD ngay 15/04/2013 cua Chi cac thus Ha Long.

Cdc loci thud khdc Cong ty ke khai va nqp theo qui dinh.

17. Phil tra nguiri lao dOng Tien Itrong con phai tra ngtrOi lao &Ong

18. Chi phi phai tra ngin it#n So cuoi nam SO dui nam

Phdi tra cac to chdr va cd nhan khdc 395.805.463 401.322.163 Chi phi lai vay phai tra 88.667 33.013.667 Cac chi phi phai tra ngan han khac 395.716.796 368.308.496 COng 395.805.463 401.322.163

19. Doanh thu chug thtyc high ngin h#n Doanh thu cho thus tai san

Ban thuye4 minh nay a nfP1 by phein hpp thank va phai dupc dpc cieng yen Brio cao tai chinh king hqp 27

CONG TY Co PHAN DU LICH BU'U DIN Dia chi: TAng 2, Toa nha GP INVEST, se 170 duirng La That'll, Phuang O Chcr Dira, Quan DOng Da, TP. Ha NOi BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket Mac ngay 31 than 12 nam 2016 Ban thuyet minh Bao cao tai chinh tong hyp (tiep theo)

20. Phai tra ngin han/dli han khfic khic 20a. Phdi Ira ngdn han kJ:tic

SO cuoi nam SO dAu nam Phdi Wit cac ben lien quan 4.452.215 31.000.000 Ding Cong ty Co phan Bao him Btru Dien 30.000.000 T6ng Cong ty Btru Dien Viet Nam 3.500.001 1.000.000 Cac don vi tic thutc Tiing Cong ty Buu Dien Viet Nam 952.214 Phai tra cac to char va ca nhiln khdc 760.562.548 1.340.867.319 Tai san thira cha giai guy& 3.936.979 3.936.979 Kinh phi cong doan 104.952.949 190.658.122 Bao him xa h6i, Bao him y 4, Bao him that nghiep 18.299.964 121.807.271 Phai tra cac ca nhan khac tai Khach san Cira Lo 290.000.000 690.000.000 C6ng ty TNHH MTV Djch vp va Thuong mai Son Anh - Lai phai tra 85.000.000 Cac khoan phai tra ngan han khac 258.372.656 334.464.947 COng 765.014.763 1.371.867.319

20b. Phiii tra dai han khtic Khoan nhan 14/ quy, kjf mot dai han lien quan den cac hop diing cho thud tai san.

21. Vay ngin han 21a. Vay ngdn h9n

SO cuOi nam SO dAu nam Vay ngdn h9n ph& tra cac ca nhlin khdc Vay ba NguyZn Thi Phuang Hoa Vay ba Nguyen Thi Thanh Xuan Vay ba Hoang Thi Phuang Thao Vay ong Do Van Huong COng

826.055.000 490.000.000 250.000.000

70.000.000 16.055.000

826.055.000

780.000.000 490.000.000 250.000.000

40.000.000 780.000.000

Cac khoan vay ngan han cac ca nhan de b6 sung von kinh doanh. Cac khoan vay nay khong c6 tai san dam boo va 'thong tinh lai.

Chi tilt plat sinh khodn vay ngdn hgn trong mint nhw sau:

Nam nay

780.000.000 113.000.000 (66.945.000)

Nam truerc

S6 dau nam S6 tien vay phat sinh S6 tien vay da tra So cuOi nam

813.400.000 32.500.000

(65.900.000)

826.055.000

780.000.000

21b. Vay qua h9n chwa thank loan S6 cu6i nam

So Can nam

G6c Lai COng

G6c Lai ging

Vay ngin han ca nhan khic 740.000.000 COng 740.000.000

- 740.000.000 - 740.000.000

740.000.000 740.000.000

- 740.000.000 - 740.000.000

Ban thuyit mink nay la mPt 60 phdn hpp tharth va phai ducic dpc cling vat MP cap tai chinh tong hpp 28

•

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Tba nha GP INVEST, s6 170 throng La Thanh, Phut:mg O Cho. Dira, (Nan 136ng Da, TP. Ha Nei BAO CAO TAI CHNH TONG HOP Cho nam tai chinh ket thitc ngay 31 than 12 nam 2016 Ban thuy6t minh Bao cao tai chinh tang hqp (tiep theo)

22. Vim chit so. him 22a. Bang it& chau bun d'Ong clia van cha him

VOn gop dm chit so* hfru

Lcri nhu4n sau thus china

phan phoi COng

S6 du dau nam truck 97.510.009.009 (48.249.698.315) 49.260.310.694 KIE

Lqi nhuan sau thus nam truac 46.630.417.669 46.630.417.669

Cac khoan giam khac (608.707.855) (608.707.855) 5-71

97.510.009.009 (2.227.988.501) 95.282.020.508 SO du cutli nam try&

SO du dau nam nay 97.510.009.009 (2.227.988.501) 95.282.020.508

Lqi nhu'an sau thus nam nay 3.189.025.767 3.189.025.767 Cac khoan giam khac (379.487.369) (379.487.369)

SO du cutii nam try& 97.510.009.009 581.549.897 98.091.558.906

22b. Chi tilt van gap can So cuOi nam SO dOu nam

T6ng C6ng ty Buu Dien Viet Nam 87.969.869.009 87.969.869.009

Cong ty Co phan Cap va Vat Lieu Vign Thong 3.000.000.000 3.000.000.000

T6ng Cling ty Co phan Bao Hiem Buu Dien 2.940.000.000 2.940.000.000

C6ng ty Co phan Throng Mai Buu Chinh Vign Thong 980.000.000 980.000.000

Cong ty Co phan Tu Van Dau Tu va Xay Dung Buu Dien 980.000.000 980.000.000

C6ng ty Co phan Vat Tu Buu Dien 980.000.000 980.000.000

Cac c6 dong khac 660.140.000 660.140.000

ging 97.510.009.009 97.510.009.009

Tinh hinh g6p von diSu I nhu sau: VOn phai gop theo Dieu

k Cling ty TS, k

A So tien (%) Vtm dieu

da gop

• :0

." VOn dieu le

con phai g6p T6ng Con& ty Buu Dien Viet Nam 88.300.000.000 73,58 87.969.869.009 330.130.991 Cong ty CO phan Cap va Vat Lieu Vien Thong 3.000.000.000 2,50 3.000.000.000 Tong Cong ty Co phan Bao Hiem Buu Dien 2.940.000.000 2,45 2.940.000.000 Cong ty Xay Rung Buu Dien 1.960.000.000 1,63 1.960.000.000 C6ng ty Co Oar) Throng Mai Buu Chinh Vien Th6ng 980.000.000 0,82 980.000.000 Cong ty Co phan Tu Van Dau Tu va Xay Dung BuuDien . 980.000.000 0,82 980.000.000 Cong typhan Vat Tu Buu Dien 980.000.000 0,82 980.000.000 Cac c6 dong khac 20.860.000.000 17,38 660.140.000 20.199.860.000 COng 120.000.000.000 100 97.510.009.009 22.489.990.991

Ban linty& minh nay la mOt by phdn hop thank va phai &tor cloc cimg vat Bcio ccio tai chink tang hop 29

A

,

CONG TY co PHAN DU LTCH BU'U DIEN Dia chi: Tang 2, Tea nha GP INVEST, se 170 demg La Thanh, Plurtmg O Cho Dira, Guar' Deng Da, TP. Ha Nei BAO CAO TAI CHINH TONG HOP Cho nam tai chinh ket th(ic ngay 31 thang 12 nam 2016 Ban thuyet minh Bio cio tai chinh ding hqp (tier) theo)

Co phieu

SO luong co phitu dAng ky Oat hanh

St) lirong co phieu ph6 thong da phat hanh

So luong co phieu phli thong dang luu hanh

Toil' Ix) IA co phitu 06' thong. Mtnh gia

SO cuOi nam SO du am

pp!

CH )14(

TO

i NI

12.000.000

9.751.001

9.751.001

phitu dang hm hanh: 10.000 VND.

12.000.000

9.751.001

9.751.001

VI. THONG TIN BO SUNG CHO CAC KHOAN MVC TRINH BAY TRONG BAO CAO KET QUA HOT BONG KWH DOANH TONG HO'

1. Doanh thu ban hang va cung cap dich vu la. Tong doanh thu

Nam nay Nam them Doanh thu djch vu khach san, nhA hang, to chirc hqi nghi, ye may bay 23.608.164.897 36.290.446.061 Doanh thu dich vu lir hanh, dich vu van chuyen 18.212.510.917 20.191.036.176 Doanh thu cho thue bAt &Ong san 5.663.181.819 2.486.669.091 Doanh thu dich vu khac 4.016.084.448 1.997.803.359 COng 51.499.942.081 60.965.954.687

lb. Doanh thu ban hang va cung cap dich vu cho cac ben lien quan Cac giao dich ve ban hang va cung cap dich vu cho cac ben lien quan nhu sau:

Nam nay Nam trmk Tang ding ty Bleu dien Viet Nam Cong ty cung cap djch vu 25.056.839.885 24.474.452.074

Tang Cong ty Co phan Bero Mint Btru Dien Cong ty cung cap dich vu 2.729.474.800 6.624.284.721

Ngan hang TMCP Btru dien Lien Viet Cong ty cung cap dich vv. 1.363.530.000 504.839.332

Cong ty Co phan Chuyin phat nhanh Br= Dien Cong ty cung cap dich vu 554.222.800 2.299.735.959

Cac dan vi &tic thuk Tang Cling ty Btru Dien Viet Nam Cong ty cung cap djch Yu 1.089.072.616 389.843.636

Ccic don vi tryr thuOc Tang Cong ty Co phan Brio Hiim Buu Dien Cong ty cung cap dich vu 165.254.300 560.752.497

Ong doan Tang Cong ty But' dien Viet Nam Cong ty cung cap dich vu 4.930.000 138.689.500

Cling ty Phat hanh Bao chi Trung [fang Cong ty cung cap dich vu 3.320.506.456

Ban thuyit minh nay la mot ba phan hap thimh va phai dux dac cung vol Brio cao tat chinh tong hap 30

CONG TY CO PHAN DU LICH BUb DIEN Dia chi: Tang 2, Toa nha GP INVEST, s6 170 dtreng La Thanh, Pluton O Cho. Dim, Quan D6ng Da, TP. Ha NiO BAO CAO TAI CHINH TONG HOP Cho nam tai chinh kit thitc ngay 31 than 12 nAm 2016 Ban thuyet minh Bao can tai chinh tong hap theo)

2. Gia von hang ban NAm nay Nam trtrac

'81s. Gia von dich vu khach san, nha hang, to chile hi5i nghi, ye may bay 21.637.903.641 29.801.269.468 NHA

TY 1 Gia von dich vu lu hanh, dich vu van chuylen 18.723.022.314 20.441.953.876 N va

Gia von bat dOng san cho thue 2.518.826.131 492.082.176 &

Gia von dich vu khac 4.067.088.107 1.054.506.094 A TRI

ging 46.946.840.193 51.789.811.614

3. Doanh thu hot Ong tai chinh Nam nay NAm truk

Lai tin giri có kY han 3.511.222.685 44.498.829 Lai tian giri khong ky han 19.502.152 41.166.037 Lai chenhl8ch tY gia Oat sinh 3.016.040 182.939 Doanh thu tai chinh khac 343.410.346 COng 3.533.740.877 429.258.151

4. Chi phi tai chinh Nam nay Nam truirc

Chi phi lai vay Chi& Ichau thanh toan

85.000.000 175.809.323 84.150.000

Lo chenhl8ch gia phat sinh 3.750.240 1.403.515 COng 88.750.240 261.362.838

5. Chi phi ban hang Nam nay Nam trir&c

Chi phi nhan vi8n ban hang 428.690.822 Chi phi vat WO, ding cu dung cu 34.734.088 Chi phi dich vu mua ngoai 464.269.364 Chi phi khac 872.953.078 COng 1.800.647.352

6. CM phi quail 1ST doanh nghib Nam nay Nam trulfre

Chi phi nhan vien quan1Y 2.350.888.567 3.635.246.909 Chi phi vat li8u, cong co dung co 24.274.334 131.519.229 Chi phi khau hao tai san co dinh 225.602.185 182.357.529 Thu8, phi, l'' phi 23.497.167 55.896.985 Chi phi dich vu mua ngoai 75.885.406 870.038.200 Chi phi khac 2.047.736.742 2.463.078.457 ging 4.747.884.401 7.338.137.309

Ban thuy& mina nay la mot by plain hop thank ver phai &pc cloc cling voi Brio coo tai china :Ong hap 31

CONG TY CO PHAN DU LICH BU'U DIEN Dia chi: Tang 2, Tba nha GP INVEST, so 170 throng La Thanh, Pluton O Chg Dira, Quan D6rig Da, TP. Ha NOi BAO CAO TAI CH1NH TONG HOP Cho nam tai chinh IC& thfic ngay 31 thang 12 nam 2016 Ban thuytt minh Bao can tai chinh tang hop theo)

7. Thu nhap khfic Nam nay Nam brink

Lai thanh 1Y, nhugng ban tai san c6 dinh Thu nhap tir hgp dong hgp tac kinh doanh Xir 1j, cong nq Thu tien dien, nuot d6i tugng thue mat bang Thu nhap khac ging

8. Chi phi khfic

58.825.219.554 295.222.400 208.592.525

57.523.279 112.709.080

45.051.684 59.499.266.838

Nam nay Nam &irk

45.051.684

Xir lY cong ng 36.218.315

35.670.419

Tien phat cham nap 12.267.565

35.883.827

Chi phi khac 57.748.161

33.494.347

COng 106.234.041 105.048.593

9. Lai tren c6 phieu 9a. Lai ca ban/suy gram tren co phieu

Nam nay Nam truirc Lqi nhuan ke toan sau thue thu nhap doanh nghiep 3.189.025.767 46.630.417.669 Trich quy khen thuang, pink lqi Cac khoan di'eu chinh tang, giam lgi nhuan ke toan de xac dinh lgi nhuan phan be) cho co long s6 hCru co phieu pho thong Lgi nhuan tinh lai co ban/suy giam tren c6 phieu 3.189.025.767 46.630.417.669 S6 lugng binh quan gia quyen cua c6 phieu ph6 thong dang luu hanh trong nam 9.751.001 9.751.001

Lai co ban/suy giam teen co phieu 327 4.782

9b. Thong tin kluic Khong c6 cac giao dich co phieu pho th6ng hoac giao dich co phieu pho thong tiem nang nao xay ra tir ngay ket thac nam tai chinh den ngay congbO Bao cao tai chinh nay.

VII. NTHING THONG TIN KHAC

1. Giao (Lich va A du voi cac ben lien quan Cac ben lien quan vbi Cong ty bao g6m: cac thanh vien quan 1Y, cha ch6t, cac ca nhan c6 lien quan voi cac thanh vien quan ly cha chat va cac ben lien quan khac.

la. Giao dich va so the yeti cac thanh vien quan ly chu chat va cac ca nhan có lien quan yeti cac thank vien qua?: ill chit chat Cac thanh vien quan 15, chi' eh& Om: cac thanh vien flgi (long quail tri . va cac thanh vien Ban dieu hanh (Ban T6ng Giam d6c, Ke toan truong). Cac ca nhan co lien quan voi cac thanh vien quan ly cha ch6t la cac thanh vien mat thiet trong gia dinh cac thanh vien quan 1Y, chu chat.

Ban thuyef t minh nay la mOt be) phcin hop thanh va phai dux doe cling vol Bcio ccio tai chinh tang hop 32

•

, .

GONG TY 10 thing 2 n- 2017

CO PHAN DU L1C

Kai

Hoang Thi Phirang Than Nguiri 14p bleu

Huang Thi Phtrang Than Ong 1Chanh Ke toan trtron

Tong Giam dec

CONG TY CO PHAN DU LICH BUU DIEN Dia chi: Tang 2, Toa nha GP INVEST, so 170 &rang La Thanh, Phutrng O Cho Dira, Quart DOng Da, TP. Ha N'Oi BAO CAO TAI CHNH TONG HOP Cho nam tai chinh ket thuc ngay 31 thing 12 nam 2016 Ban thuyet minh Bao cif) tai chinh t6ng hcfp (tie') theo)

Giao dich vai cac thanh vien quip: cha chat va cac ca nhan co quan vai cox thanh vien quern ly chzi chat Cong ty khong phat sinh giao dich ban hang va cung cap dich vu cling nhu cac giao dich khac vai cac thanh quan chu chat va cac ca nhan ca lien quan v&i cac thanh vien quan lY chu ch6t.

Cong nq vai cac thanh vier: quern ly chzi chat va cac ca nhan co lien quan vai cac thanh vien quan 1.)5 cha chat Cong ty khong co cong cac thanh vien quan ly chu chat va cac ca nhan co lien quan vai cac thanh vien quail lY cha chat.

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lb. Giao dich va .4 du yeti cac ben lien quan khdc Cac ben lien quan khic vai Cong ty Om:

Ben lien quan khic

Mei quan he

T6ng Cong ty Btru Dien Viet Nam

Cac Cong ty khac thuOc Tap loan T6ng Cong ty Btru Dien Viet Nam Cac Btru Dien tren town qu6c

Tang Cong ty Co ph'an Bao Him Buu Dien

Cac Cong ty Bao hiem Biru Dien tren Wan quloc

Ngfin hang TMCP Buu Dien Lien Viet

Ong ty me, clang kY sa hi-ru 73,58% vein dieu le, hien nam gii-r 90,22% von dieu le

C8ng ty doVong Cong ty Btru Dien Viet Nam kiem soat Don vi tivc thuOc T8ng Cong ty Buu Dien Viet Nam

Cong ty lien ket cua T6ng Cong ty

Dan vi true thuOc Ring Cong ty Co phan Bao Hiem Buu Dien

Cong ty lien ket cua Tong Cong ty

Giao dich yen cac ben lien quan khac Ngoai cac giao dich ve ban hang va cung cap dich vu cho cac ben lien quan khac der duqc trinh bay o thuyet minh so VI.lb, Cling ty khong con phat sinh cac giao dich trong yeu nao khac v&i cac ben lien quan khac.

Cong nq vai cac ben lien quan khcic Cong nq vai cac ben lien quan khac duqc trinh bay tai cac thuyet minh s6 V.3, V.14, va V.20a.

Cac khoan cong nq phai thu cac ben lien quan khac khong c6 bao dam va se &pc thanh town bang tien.

2. Sty kien Oat sinh sau ngay ket thtic nam tai chinh Khong co su kien nao phat sinh sau ngay ket thfic nam tai chinh yeu cau phai dieu chinh so lieu hoc cong b8 tren Bao cao tai chinh.

Ban thuyit minh nay la mat ba plkin hqp thlmh va phai duqc elqc clam vai Boo coo tai chink tang hely 33