BAa cAo ellA HOI DONG auAN TRIBAa cAo TAl CHINH HQ'P NHAr €IA EllJO'C KI~MloAN Sao c.ao kiim lOiln "0... Quan Cau Giay, thanl!. tich HOi tlOng Quan lriPM Chu lieh HOi03609Quan Iii Oy vit
Trang 1BAa cAo ellA HOI DONG auAN TRI
BAa cAo TAl CHINH HQ'P NHAr €IA EllJO'C KI~MloAN Sao c.ao kiim lOiln "0<: l<lip
Silng cM (I6l k4Jtojn h"p nh"'t
Sao ctIoo kM quil hoet /ll)ng kinh doanh hQ'll nhal
Silo c.ao hr,,1chuy~n tiolInIe h\l'p nhM
ThuyM minh bao cao tIli chlnh hl;fp nhat
Trang 2HQi 11609Qu;!" Irj COng tv c6 ph;)n Bal <fongsiln Du lien "linnvan Bay ("cOng 11) trlnn ~y baa
~o nay va cae Mo cao tai chlnll hO'P ohlot eua COngtyvii cae COog Iy con ("T;lp (folln") cho I\lIm tai
chinn k~llhuc "gily 31 tMng 12 "tim 2010
sAo cAo COA HOI DONG auAN TRI
"""Ngily 3 thang 8 n>'im2009Ngily 27 thilng 8 nam 2009Ngily 28 thMg 9 nam 2009Ngily 21Mng 12 nam 2009Ngily 12 thilng 2 nam 2010Ngily 24 thilng 5 nilm 2010Ngily 15 thilng 7 nam 2010Ho~t "Ong chlnh cua COng ty vil cae c6ng ty con lil'
~ Kinh "oanh bal "Ong siln;
~ Dich VVquan I~ bal "Ong san;
~ Kinh doanh khilch Si,ln vil dich VV11IUtnl ngan ngay (khOng bao gOm kinh doanh quan bar,pMng hal karaoke, va Inrong);
~ X<'lyd\l'ng COngtrlnh diln dvng COng ngh~p, diu "lIO'ng, san lap mill b~ng;
~ TlI van bat "Ong siln (kh6ng bao gOm ho~1 "Oog III van v giil "at), xilc tit.n "au III IhllO'ngmlli;
~ San xual, nhilp khAu trang thit.1bi xil~ dvng vil trang lrf nOi, ngO(li Ihat; vil
~ Van ehuy~n Mnh khaeh, van lai hilng hOaCOngly c6ln,i sa chlnh!<li pMng 705, t6a nhil Tungshing Square, s6 2 NgO auy~n, quan HoilnKi~m, thanh pM Hil NO'-
COng ly c6 cilc COngIy con sau
COng ty nily "vO'C thilnh lap thea Gih chli'ng nMn ".ling ky kinh doanh c6ng ty tr8ch nh~m
hO'u him COhai thilnh vi~n ti"O'I!n 56 3600805594 do Sa K~ hweh va Dau llIl/nh D6ng N~i dipngily 10 thang 4 nam 2006, vO'i56 vOn "i6u ~ lil110 tY "6ng Vi~1 Nam, Ho;ll "O<1gchlnh cOacong ty nil~ lil kinh doanh MI "oog san, "Au II.r khu du lieh sinh thili vil kinh doanh nM nghT,nhil hilng vil d!ch vv an uOng, COng ty c6 tru 56 "ill !<Iiap Bltn CO, xa £lai Phll6'c, hu~en NhooTrach, tinh DOng Nai va van phOng giac>dich "at !<Iis6 24 Y~n Thlt, PhvO'ng 2, Quan Tan Blnh,thilnh phO HO Chi MInh, Tlli ngily 31 tMng 12 nam 2010, COngly nam 90% phAn v6n chu s6-hO'u Irong cOng ty con nily,
COng ty niiy ""(I'C thilnh lap Ihea GiAy chling nhan o-ang k~ kinh doanh COng ty cO phan sO
4200686538 do Sa Kit hoach vii Dau tlll1nh Khanh Hila dip ngil~ 13 thilng 12 nam 2008, v()o;
sO vOn "i~u ~ iii 90 tY"On!Vi~t Nam HOilI "ong chinh cua c6ng ty nily Iii kinh doanh khu dulich sinh Ihili, d;ch vu >'inu ng villCl hilnh COng ty c6 111,1sa "at t~i th6n van Dang, xii VlnhLIIO'flg thilnh phO Nha Trang, llnh KMnh HOa V~I Nam T~i ngay 31 thilng 12 nam 2010,COng ty nam 51% phAn vOn chu sa hO'u trong c6ng ty con nily
CONGTYCOng tv c6 phfln Bat 0'009 sAn Ou lichNinh van Bay ("cOng ly.) Cu-O'c0'6i ttln hi cOng tv c6 phan
£lau ILPXtly dVllg TuAn Phong, la mot c6ng ty c6 phan {flf{X:tMnll lap thee Luo1lt[)canl! Nghitlp cuaViet Narn tI>eo G,ay chLmQ "han {fang ky k,nh dcanh 56 0103013874 do S6' K~ hoach vii [lau tilth~mh ph6 Ha NOicap vao ngay 26 lhtlng 9 "am 2006 va eac Giay cherng nhan {fangky kinh doanh
"i~u chinn sau'
Qidvchling "Mn s1!!ng/(\1 kinll d9aoh eMuell/nil sO
0103013874010301387401030138740103013874010205194101020519410102051941
Trang 3BAa cAo eOA HOI DONG evAN TR!(t~pthea)
COng ly nily O'I1\l'CIMnh lap lhea Gih ch(rng ohan liang kykinh ooanh cong ty lraeh nhi(lmhfru han mOl 111ilnhyi~n 56 0310273430 do Sa K6 hOiJChva Dau tltlhilnh ph6 H6 Chi Minhc!lp ogily 24 IMng 8 nilm 2010, vai 50 v6n ""U Io!;lil10 tV"Ong Vio!;tNam, H~ "(lOg ehlnhcOa cong ty nily IIIphil! Mnh vil quan Ij' tM ngh! dili han, CMg ty c6tru sa "at t;li lau 1, Cao
be Central Po'nt, NguyolinVlln TrOi, QUlin Phil Nhuan, TMnh phO HO Chi Minh, T"i ngay 31lhllng 12 nllm 2010, COng ty nam 100% pIl:'n vOn ehil sO h(joutrong COngty con nily
CONG TV (bl!p thea)
~ ~ng ty CO pili" Du liell TIn PM
COng ty nily lIU'"c thanl! ~p thea Giay eh(rng nhan lI;tng ky kin/! deanh COngty c6 ph"o 56
0103025527 do sa Kit /loath va DAu 111thanl! pM Ha NQIcAp ogay 25 thang 6 ~m 2008, v6i
56 v6r1 "il!u Ie!1;10150tY "6ng Vi(ll Nam, Hoat "Ong chin/! eua cong ty nay IIIkin/! doanh kMchs.;IO,khu nghl dWng va dicl'l Yu an 0609, COng ty co In,I sa dolt til; tAng 8, ttla nhll LOD, 56 28doon\! Tr;)n Thai Tong Quan Cau Giay, thanl! ph6 Ha NOI Tili "gay 31 tilting 12 nam 2010,COng ty nam 51% pha" von ehu sa hClutrong cong ly con nay
cAe SIJ KI~N TRONG NAMNgily 28 tMng 4 nam 2010, Sa Giao d~h Chvng khoiln Thilnh phO H6 Chi Minh "a chlnh ttllJoechap thuan O'ang ky ni~myM c6 ph~u eho COng ty vai rna cO phi"'u NYT Iheo COng van s6 8510£)-SGDHCM Ngily 7 lhilng 5 nllm 2010, 50.500.000 c6 phiw ella COng ty 0'11dl1(,Y(;chlnh thll'c ni&my""tvlllMt dau ph~n giao djeh "au tiM t;li Sa Gillo djch Ch(tng khollln TMnh phO H6 Chi Minh,Theo Nghjquy~t £l"i HOid6ng c6 "Ong ngily 20 thilng 1 nam 2010, cOng ty "a philt hil.nh thl!m 10tn~u c6 ph~u phOlhOng, m~nll glt 10,000 dOng V,o!;lNam theo Ilinllthll'c pMtMnh rii!ng kIl,nlllngt6ng 50 vOn di""u ~ tv 505 t;l ,,6ng V~t Nam Itn 605 t;l d6ng V~t Nam, Vi~ philt hilnh Ihl!m nily O'aO'U'Q'Choiln thilnh vilo ngily 7lhilng 5 nam 2010, Ngily 20 lhang 7 nam 2010, Sa Giao djch Ch(mgkhoiln Thanh pll6 H6 Chi Minh 0'11ban Mnll Quy~t djnh 50 152JQ£).SGDHCM thOng qua v~ nil!m
y",,1 b6 sung 10 tritu eO phi"'u cOa COng ty dll dOJ(rCpMtMnh IMm nilyNgily 21 thilng 7 nam 2010, HOidOng Quan trj ella COng ty 0'11quyM "jnh gOp vOn O'i"'u~ 10 tVd6ngViet Nam d'" Ihlllnh lap COng ty TNHH MOtthilnh viM Ky nghl Ninh van Bay de COng ty II!Iehll sOhCru 100% vOn, Tai ngily 31 tMng 12 nllm 2010, 50 vOn gOp eila COng ty vile COngty con nily 1113,5t;l 0'01'lQVio!;tNam, COng ly TNHH MOt thilnh vil!n Ky nghl Ninh Vlln Bay 0'0J(rCthilnh rap wi hOo<lI0'<)09chinh lil phat Mnh vII quan II' tM nglll dlli Ilan
Vilo nglly 22 lhang 7 nllm 2010, COng ty "a gOp dll sO v6n cam k"'t vile COng ty c6 pll.lin Du IjchTan Phil vil nang II ~ nam giO' c6 ph.!m eil" COng ly t;l; COng ty nily 11151%, theo "0 COng ty COphilO Du Ijeh TI!InPhil tra thilnh COngty con ella COng ty
l(l'i nhuan Ihuan sau Ihu~ thuQc vo!:c6 "Ong eilaCOng ty me
L(I'inhuan sau Ihu'" ehU'a phlln pl>6i
Trang 4Chi! tich HOi tlOng Quan lri
PM Chu lieh HOi03609Quan Iii
Oy vito
Oy vito
Oy vitn
Oy vitn
HQI DONG QuAN TRI
TMnh vietl HOi tiling OUllI" tri tronlllliai (fo,1n va vao ngay 13pb;» cae nlly nhll5ClU:
cAe Sif KI~N SAU NGAv KI:1 THUC KY KE ToAN
KhOng cO SV' k~n quan Il"Qng n~ dy ra k~ tv ngay kltt Itloc ky kit toM yl!u diu phi; cO cae <7i6u ctlfnh hok thuy't mint! !rong cae baootao tal ehlnh ho;tpnhilt
KII:M ToAN VI!:NcOng ty TNHH Ernst &Young V~l Nam 1.ilIcOog ty ki'm toan tho COng ty,
COng ty c6 ph~m Sat dOng san Du lich Ninh Van Bay
BAo cAo eOA HOI OONG auAN TRI(ti~ptheo)
009 Holing Anh Dang
• Il,I'a chon cae chlnh skh k' loan !hlch ho'p v~ ~p d~ng cae chlnh skh n~y mOt cach nhAI quan;
• !h1fC hien cae l1anh gla va i1O'<:!Inh mOl c8ch hoP Ij' v~ ~n tl"Qng:
• n!u to cac chu.6n mlfC kl! to4onap d~nll cho Tap l10an CO 11VQ'Ctuan !hll hay khOng v~ !lit c6 nhlPng sai Iech trong yl!u so vOi nhO'ng chu.6n mllC n~y l1a 11VQ'C Irlnh bay va giai Ihlch trong cae boo cao tili chlnh hO'p nhAt v~
• Iflp cac b30 cae tili chlnh trtn CO'sa nguyen lAc hOllt I!OOg I;&n tuc tril tw<:rng hO'p khOng!h1! cho rAng Tap 110M ~ tr/!p tuc ho.;It IfOng
Ban Giam 0'6c COog ty chiu Irach nhiem If"m bao viec cae 56 s#lch kl! loan thlch nqp 11VQ'CIl1\I gill' If/! ph"n "nh tlnh hlnh tili ehlnh ella Tflp l1~n, va; mve O'Qchlnh xk hQ'p Ij', tlli btlt ky thai O'i'm nao
va l1"m bao rling cae 56 s#lch kl! t~n tuan th~ vOi he th6ng kl! loan 11" 11VQ'CIfang ky, Ban Giam 116cTap l1040nCI1ng chju Irach nhlem vi! v~ quoin Ij' cae tili s.tn ciJa ra,l' O'oan va do 110phil; lhlfC hien cae bi!n phap lhleh hoP Ifl! nglln ehtln va phat hien cae hanh vi gian Ian v~ nhlPng vi phllm khae,
Trang 5sAO cAo eOA HOt £lONG QUAN TRI (ti~ptheo)
PH£:DUYU cAe BAocA.o TA.IcHINH HQ'P NHAr
Chilng tOi ph~ (I~y~tdie Mo eM rAichlnllhQ"pnll't ~em thea CI!Icbaa d10 nliyphin /inll !rung
!hilt ~ nO'll'Ytlnll Illnh lAi chlnll ,,<!,pnhAI ella Up "~n vao ngay 31 !Nong 12 nAm 21)10,kill qullhO<lt(lOngkinh doanh hQ'pnhat v;\ tlnll Illnh Il.ruthuy'" l~ 1$ho;tpnh't eM nAm llii chinn killlhlte
cung ngAy phil hQ'p va; Chuan m'IC KI!IOtln vII H~ tn6ng 14 toiln Vi~t Nam va luan !hll cae quy (linn
c6 lien quan
Ngliy 24 lhtong 3 nlim 2011
•
Trang 6BuiAnh Tuan
Ki'm laan vien phu tr3chKi'm taan vien (la (lang kys6 (lang ky N.1067IKTV
em hil'u han Ernst &Yaung Viet Nam
sAo cAo KIEMTOAN DOC L~P
Klnh girl: Cie cO (I6ng ciJ~ COng Iy co phin eit (I<)ng•••n 011tich Ninh Vln Bay
ChUMg16ic:ltltil!n Mnh kii!m lotln 0'"11 cAn /161kl! la<ln MQ'Pnhtat ~;io ng~y 31lhilng 12 ntlm 2010 eiJa
COng ty CO ph/ln stl! (long san Du lich Ninh Van BilY ("COng ty") va cae COng tycon ("Tap "OlIn"), Mo cao
kill qua~o~t(lOng kinh doanh hQ'pnh.Jat vii Mel cae) Illu chuyiln lil!n II)hoop nhat eho nilm l~i chlnh kilt thue cung nllay va die tnuyl!t minh Ma e<lo ttli c~lnh hQ'pnh.!lt kern thee (5a~ ""'y 6'l1Q'CgQi chung Iii"e<\cb<\o eao tili chlnh hQ'pnhan (IvO'c trlnh My III !fangS Cll!n jrang 47, cae bM eao tlli clllnh Ilcrp nhat nily
tnul)<:teach nhi~m eLla Ban G,a,m (l6c C6ngly Trach nh'em CUi!chung tOila (Ilia ra y kl6n v6 cae boo e<lO'tai chlnh hO'Pnhat nay dlla tf~n co sO vik ki6m lOan eua chung tOi
Cae boo e<lO'tai chinh hO'Pnhat eua T$p (lO'anvile ngily 31 tMng 12 nam 2009 va che nam U'i chlnh k't
thue eung ngay (lIIO'Ck;'m tO'an b6', mot COngty ki'm lOiln khae vil baO'caO' k"m teM eUll cong ty nay II'
ngay 23 tMng 1 nam 2010 Ilil (Ilia ra y k,'n chap nh$n lOan phan 1l6ivO'icae bae cae tai chlnh hqp nhat
"
CO' 6&iIfien Ifiem toan
Chung to; Ilil u'n Mnh ki'm teiln Ihee cae quy Ilinh eua cae Chuan mllc Ki'm toiln Viet Nam va Chuanml,l'CKi'm t~n Ou6o t' (luqe ilp dung ~iViet Nam C;le ehuAn ml,l'Cnay yl!u cAu ehungtOi phili ~p k'
ho~h va thlle hlen v,~ ki'm t~n(I' Il••t Illl00em(r<;un ~y hO'P Iy v, vlk cae baa cao ta, ehlnh hqp nhat
khOng e6 sai s6t trO'ngy'u, V'6<:k"m toan bae g6m v;~ ko6mtra, the-o phllong pMp ehO'n m.liu cae MngchCrng v, 56 lieu vil cae thuy't m,nh tren cac btlO'caO'ta, ehlnh hOp nhM Viec kl'm taancOng baa g6mviec Ilanh g,a cac nguyl!n ~c k' lOan (la (l1IQ'Cap dung va e<le 1IO'Ctinh quan trO'ngcOa Ban Giam (160COng ty c(jng nhll (lann gia viec trlnh bay 16ng th' e<le bilO'caO' tai chlnh hqp nhat Chung 10itontl1Crngrang cOng viee k,'m lOan cua chungtOi cung cap ro sO hO'P Iycha y ki'n ki'm tO'an
Y klen kiem ro.9n
11111111111111111111111111111"""'" S!J ERNST & YOUNG
Trang 7"' '" rA/sAN Tho,;,minh s6cu6i"am (ltlnlls6eMu nam My ~iJ
• Dv pMng ~a; !hu ngAn h\ln kt16'" " N Hlng•• 1M."0 , 43.528.302.27'(641,097670) 2MU.55!.9Sl1 -
'" 1 Chi phi tr;llnt6'C ng'!'n hen 1.570,242,247 1.661.869,542
". 3 Th~ v9 c9c khoan khk ph" thy
" , Tii s"'n ng'!'n hen kh<\c
" 78.864,()412S 10859,9858n
'" , Chi phi ~Aydvng CO'bin dO da"ll
-, III, 7.1 sol" dill h,,, khle 11.728.790.249 3.308.039-980
no TONG CQNG TAl SAN 1.375.498.388.882 .l.0.200.1S5.812
SANG CAN DOl KE TOAN HoP NHATngsy 31 thllng 12 "am 2010
•
B01-DNIHN
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'" • Thu~ va ~ kt\o4ln pMi nOp Nlla
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" 19,066316966 6,H9576241'" , C3<':koo'n pM; 1.1l,ph;!; nOp
'" 2, Thu~ thu nhjp hoan lai phSi tr;l 31,3 65382352.878 67365.291,588
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'" , lQ'i nhu$n sau!hu6 dlU'1I pMn
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BANG CAN 001 KI: loAN HoP NHAT(t~p\!leo)ng~y 31lhaong 12 "am 2010
cAc CHI n£u NGOAI BANG CAN 001 K£ loAN
56 cud; nllm
NgOIli t~cae ~.00 Ia M~ (USS)
Trang 9BAo cAo KI:T QuA KINH DOANH HoP NHAr
eM nam taoichlnh ~~tthue "gay 311Mng 12 'lam 2010
dieh vy 27.1 ::1<'.225.985.-463 200.913.929.621
•• , ON'll! thu lhu'n vi blon "'"g vi
cung cap dleh v~ 27.1 2:W.012.726.7" 200,904.331.385
diet! v~
cung etp d;eh vy 119.226.054.422 10.010.271.24'
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" 18,2, LII "><* v4 cole c6 <JOngcu c()ng
"~ off~O(lP03780 7488.301.203
Trang 10" Gi.in\l'(tlng) c&c;kholln ph'i thu 58.691.996.669 (173.8«815.' 06)
" (Tlng)lgiilm hIIng tbn kho (16,6&4,743.321) 96,\92.1129731
" Tilln chi kh3c cho hoot dOng kinh
""'"" (121.512,753)
vaoVtir hOft "O>nllklnh doanh (12U2~.598.8651 14.591.680.315
" U1U CHUY~N TI£N Til HO~T
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" Ti6n chi lS.IutU'gOpv6n vao 00n vi
~G TAl CHINH
-n6n ~ay nllAn han, dlIi han nh~n
" c6 !lie 6'Atrll cho ell ~lIlhillu s6 (5,227,829,207)
-•• lU'U chuyln Il'n Ihutn lir hOft crO>nll
C6ng ty Co phan 8M d~ng san Du lich Ninh Van Bay
sAO cAO llJU CHUY£.N TltH TE HQ'? NHATeho nam!Ai chlnh k.t lhue nglly 31lMng 12 nlm 2010
Trang 11sAO CAO LlJU CHUY~N TII::NIE HoP NHAr (~pttIeo)
chO nllm t~iehlnh k&tthue n!lily 31 tMng 12 nam 2010
Trang 121 THONG TIN DOANH NGHIe.P
COng ly c6 phan eat dOng s;\n Du liChNinll Van Bay rCOng ty") dU'Q'cc5&tflo tli COng lyc6 philon£lau hI XAy dl,mll Tutm Phong, III mOl COog ty c6 philonl!U'O'Clhl!lnh ~p !heo lualDoanh Nghitp ella V~tNam ltleo Gilly rolini' nhan liAng kj kinh doanh 56 01030138740056' K~ llo;)Ch va £lau Ill' thanh pn6 Hil NOiclop vio ngay 26 thilng 9 "Am 2006 wl cae GIllych(mg oMn liang kyklnh doanh O'i~uehlnll NU:
VIio ng<'oy28 thling 4 nam 2010, sa Giao dieh ChUng khOlin Thilnh ph6 HO Chi Minh ehlnh thi1c eh~p thuan dang ky n~m y~ c6 phieu cho COng ty c6 ph~n B~! dOng dn Oul;eh Ninh van Bay ~O'lma c6 phieu NVT theo <:Oog~M s6 8510o-SGDHCM Vllo nglly 7thling 5 nam 2010, 50.500,000 c6 phieu cUa COng ty da "lIQ'(: ehlnh thi1c n~m yet ~a Mt,,~u phi!n giao d;eh d~u Mn toli56' Giao dieh Chilng kl'.OOnThanh ph6 HO Chi Minh
da-Hoa! dOng ehlnh eua COng ty ~Acae cOng ty con ("Hlp "oAn") Iii
•• Kinh doanh bit dong S<ln;
•• Dieh ~Il quan Iy b~t dOng S<ln;
•• Kinh doonh khiich Sfn ~a d;eh ~v I"", tnl ngan ngiiy (khOng baa gOm kinh doanh qulinbar, phOng Mt karaol\e, vO tn.r<mg);
•• Xay dl/'Og COngtrlnh dan dUng, COngngh~p, doll dU'O'ng,san "p mat bang;
•• Tll v~n bat "ong san (khOng baa gOm ho,t dOng l\t vin ve gili dit), x(ic bl!n "iu tllthllcmg mlli;
•• san xu~t, nhap kh~u trang thiet bi xay d•••.ng vii trang trl nOi, ngolli th~t; vii
•• van ehuyen h;lnn khiicn, van tili hling IlOaTap doM co ll'l,lso ehlnh toliphOng 705, 108 nM Tungsning Square, 56 2 NgO Ouyen, quanHoM Kiem, Ihilnh pn6 Hil NO'
SO Il1o;mgnMn vi~n cUa Tap dolin tolingily 31 thilng 12 nam 2010 la 589 ng\1l7i (tolingAy 31thang 12 nam 2009la 366 ngU'O'i)
Tap daan co eiic cOng ty con sau:
COng ty nily dl1Q'Cthilnh lap theo Gi~y ehilng nhan dang ky kinh doonh COngty triicn nh~mhCl'uhan COhai thillnh vi6n tra I~n 56 3600805594 do sa K6 hollch vil £I'll t••.•tinh £lOng Naieip ngiiy 10 thillng 4 nam 2006, voi 56 vOn "'.eu 1&Iii 110 ty IfOng Vi&t Nam H~ dOngehlnh eua COng ty nily Iii kinn doanh Mt IfOM9san, Ifiu t••.•khu du lien sinh tMi vil kinhdoanh nM nghi, nM Mng va d;eh vv an u6ng COng ty COtnJ$l1"at tai 'p Ben co, xa £llliPhlt&c, huy&n Nilan Trllch, tinh £lOng Nai vII van phOng giao djch dat toli s6 24 v6n Th',PhU'O'ng 2, Quan Tan Blnh, th-i\nh pnO HOChi Minh T,i ngay 31thang 12 nam 2010, COng
ty nilm 90% ph.n vOn ehll$l1h(loutrong COngty con nlly
"'"Nglly J thang 8 nAm 2009
Ngay 27 lhangS nam 2009Ng<ly28 lMng 9 nam 2009Ng<ly2 lhang 12 nam 2009
0102051941
THUVeT MINH BAo cAo TAl CHINH HOP NHATv<\o ngily 31lMng 12 nam 2010 va ctIo nAm t;1oi Chrnll k~llhiJC ciJng ngay
Trang 13COng ty nay 61J17C lnanh l$p theo GiAy ch(rng nh"n dang kj kinh doanh COng ty trich nh~m hC1Uhan mOt lhinh ~i!n 56 0310273430 do sa K6 hoach ~a (lAv I" thanh ph6 H6 Chi Minh e>\p Ilgay 24 th~ng 8 nam 2010, wi 56 v6n ll".I!v I~ 1.fI10 tY O'6<lgV~t Nam, HO<1It O'Ongchlnh cUa COng ty niy lA pMI hanh vi qvan II' tMJ nghl dai h,," cOng Iy CO trv 10 O'il-t~i I.liv 1• Cao 6c: Central Po;nL Ngvy6n van Tr6i, Qulin Phil Nhulin, Thanh phl! H6 Chi Minh Tai ngay 31 thitng 12 nam 2010, COng ty n.lim 100% pllAn v60 chu sO hC1Utrong cOng ty oon nay
~ Qvy't 6inh 56 14ll/2001/Q(I-BTC ngay 31 !hllong 12 nAm 2001 ~ ~iee o.n hinh b6n ChuAn m\l'C K& toAln Viel Nam (DQ11);
~ Qvy6l dinh 56 16S120021Q&BTC ngay 31 !hang 12 nAm 2002 ~&viec ban hinh uu Chu"n mve K6 toin Viel Nam (DQ12);
~ Quyjt O'inh 56 23412003JQ&BTC ngay 30 !hAng 12 nam 2003 ~, vOe<;ban Mnh uv ChvAn mve K6 tolm Viet Nam (DQ13);
~ Quy't O'inh 56 1212oo5lOO-BTC ngiy 15 !hang 2 nam 2005 ~6 ~Oe<;ban hlmh UVChvAn mve K6 toan Vi~t Nam (DQ14); va
~ Quy't O'inh 56 l00I2005lOO-BTC ngay 26 tMng 12 nam 2005 ~l! vi&<: ban hanh bOn ChvAn mlfC K' loan Vi~t Nam (DQ15)
Biing can 0'6i k' loAln l\qp nML bic cao k6t qua tlO<1It 0'0119kinh doanh l\qp nML bao cao h.ru ch~n ti!n t6 hOll nMl ~i ~ thuy6t minh baocao Iii chlnh l\qp nhat O'<J'Q'C trlnh bay k6m thea
~a ~ sV dung ~ bao cao niy khOng dinh cho ~ (16; lvOTl9 khOng 0'I1Q'CClIng e>\p ~ thOng bn ~ c3c thu tuc va ~n lAc va thOng ;e it6 tOOnl1,I;V.et Nam ~a han nCrll i<hOngO'lIQ'C chu O'inhtrlnh bay ~nh hlnlllii chlnh, k6t qU<lt>oat (IQng kinh doanh ~i ••••u chu~ ti6n t~ theo c3c ngvy!n lAc ~a lhOng 16k& tOOn6l1Q'CchAp nMn $lg rai& ~ nv6e ~a linh lh6 k~ ngoAi V~Nam,
1 THONGTINDOANH NGHIl;P(t~ptheo)
•• COng tycd pllAn DuliCitH6ng H6i
COng ty nay 6l1l;7(:tMolt lap thea Giay cltling nhan /lang ky kinh doaoh COnI!tyell ph.lln s6
4200666538 do SO' K~ Ilo<Ich va O~u II, tintl KMnh H6a ctp ngay 13t!lang 12 nAm 2008, IIQi s6 v6n d"1~UIe Iii 90 t9 cs6ng V~t Nam HOlll "o-tlg chlnh cili! cOng ty nay I.!I kinh doanh khu du ljeh sinh lhiil, djch vl'.lin u6ng vol I!) Moh GOngtycO lnJ sO "at tei !hOn VAn Dang,
xi V1nhL=ng, lMolt pM Nita Trang, tintl Khanh H6a, Vi~t Nam Ta; ng.!iy31 tMng 12
nam 2010, COng ty nam 51% phan v6n chu whO'Ulrang COng ty eon nlly
, Cdng ty c6 pllAn Ou licit TanPhu
COng ty nay Il'~ t/tanh ~p thea Gi.!aychung nhan clMg ky kinh doanh 00n1ityc6 ph'n 56
0103025527 do $0 Kj ~ch va £Iau 1I11Mnh ph6 Ha NO; ctp ngily 2£ lh~ng 6 ntim 2008
~a;56 v60 6;'v Ie I" 150 ty 66<1gV~t Nam HO<1It (1)ng chlnh cua COng ty niy Ii kinh ooanh khich s.an khv nghl d~g ~~ dj(:h ~u an YlSng, COng ty CO trv sa O'lit ~i tAong6, lOa nhll LCD 56 28 6lKmg Trin Thai TOng, qv"n cay GiAy, tMnh ph6 Ha NQi, Tai ngay 31 thang
12 nam 2010, COng ty mim 51% philn ~6n chu sO hC1ulrong COng ty oon niy,
COng ty co phan Bat dOng san Du Ijch Ninh van Bay
THUy£:r MINH BAo cAo TAl CHINH HoP NHAT (liAp Iheo)v~ Ilg.!iy311hang 12 nam 2010 va cOo flam t;li chlnh kAI1Mc tung 09<1y
Trang 142 CO sO' TRINHBAy (l~p tIleo)
2.1 ChuAnmll'C If; Hf th6ng kAloin ipdVng (t~p thea)
Cle Chu!n mve (II ban hilnh oh""'9 chIN cO hltu lyoc;
TI>6ng tv 21012009ITT-BTC hvOng dIn lipdl,JngC/lu~n mve Blio(:60 T;; ch/nllQlJ6ctti wi
trlnll My boo colo tlli chlnl! v<llhuy4t minh tMng tin d6i VOic6ng ell Iii chlnll a V~I Nam:
Vila ngal6 IMng 11 n;'l,m 2009, B~ Tai chlnh O'illban hllnh Tl\Oflg III 21012009fTT-8TC
huoang d n ilIpdung ChuAn ml,f(: Billoc;lo n,chlnh Ou6c l~v~trlnh My Mo cae lillidllnh
va thuy~t minh thOng ~n 0'61Wi cOng ev hli chlnh ThOng tv nilly quy /linll v~v~ thuyoMminh IMm thOng bn va ;lonllhltCmg d~n vi~ trlnh bllIycae tOng Cl,Itai chlnh tr6n e<lc bao caetal minh, Hl10ngd;'in nilys' co hi~uh,reeho cae nlimIii chinn bAt(I'utcr ~c s.au ngily 1
IMng 1 nilm 2011 tre /Ii San Giilm /I6e ella COng ty /lang /I<lnh gia anh hl16'ng eila v;ee ap
dvng th6ng tll' nay "~n cae bao c<lotai ehlnh hQ'p nhAt eila TOp /loan troog tlrcmg lal,
2.2 Hlnh thli'c.6 k4 toAnap dllng
Hlnh th.rc 56 k' loan <lpdvng /lU'Q'C/lang k~ ella Up /loan Ill.Nh<\tk~ ehvng
2.3 NI'n tIt;Jr.4 lo'n
Ni6n /10 k' toiln eua Tap "oc\n bat /lltv tCtngay 1 thang 1 va k't thole ngay 31 th<lng 12
2.4 fJ6ng tiln Jr.4 to'n
T$p /loc\n thve hiecnvi~ ghi eMp 56 stich k' toiln biang /lbng Vi~l Nam ("VN[l.)
2.5 CO'.&hWnhll
sao cao tal chlnh hQp nhlit 000 gbm bao c<lo tai ehlnh eua COng ty CO ph6n Bltl "009 san
Dv l;ch Ninh van Bay (COngty~) va doe COnllly con \<Iingay 31lMng 12 nam 2010,
CI!lc:COngty con /lU'Q'Ch(1Jlnhallo<ln bO k' tCt ngay mva, III ngay COng ty me: lhve 5'1nam
quy'n k~m soiIt COng ty con, va li'p lve /lU'Q'ChQ'p nhat cho /I'n ngay COng ty me: lhve 5U'
cMm dlil qvy~n k"m soiIt /l6i vOiCOngty con
CI!lc:b.ao dlo lili chlnh eua COng ty me: va cae rong ty con se;.dung /loShQ'p nhltt /I\1'Q'Clap
eho eung m(lt kj' k' tOOn,vil "(lQ'e ap dvng cae ehlnh $iIch koSIolln m(ll each thOng nhal
56 dll' cae tai khoan !f@nBang can 1!6ik' tolln giCl'acae /10m vi trong eolng Tap ~n, doegiao dich n(li bOodoe khoan Iii; hoae 16no; bO ehll'a lhve hi6n pM! sinh tCtcae giao dich nay/lU'Q'Cloai tn) holln loiln
ll;1i feh eua cae eO /lOng thi'u 56 I.iIphin IQ'ileh trong l/li, hole 103, va troog tai san thuin eua
rong ty con kllO-ngI!LIQ'<:mim gill' b6'i Tap l!oIln va /I\1'Q'Ctrlnh bay ri6ng b;ectlren bao c<lok't qua hOat "(lng kinh doanh hQp nhM va /lLIQ'<:trlnh billy ri6ng bel vOi phin vOn ehll $6-
h()u eua c<Ic eO "Ong eua COng ty me: II'Ongphan vOn chll sO' h()u !f@nbang c<ln"6i k'ioan
THUYtT MINH BAa cAo TAl CHINH HOOPNHAT (~ptI\eO)
v~oogily 311Mng 12 nillm 2010 villcho nam tal chlnh k~t IMe eung og<ly
B09-DN/HN
Trang 15_ chi ph! mua theo phLPcmgphilp blnh quan gla qvy~n.
Khl tai san"~ b;)n hcIy Ihanh Iy, nguylln gia ya giil tri hao mIln lay k' "VO'Cx6a sO va caekooan Illi 16phill sinh 00 thanh ry til; san"~ hi,tChtoan yae k't qua h""t (lO.ngkinh doanh,
3.1 Tlin v, eAe khoAn tU'O"g dU'O"gtit",
riAn va cae khO.!lnlvo'ng O'LlO'f19t~n bao 90m t~n m"t tIIi qu9, t~n gUi ngan Mng, diekl'lolln (fau tit ngAn lI•••n e6 thCli hlln g6c kh6ng qua ba tMng, co tlnll lhanh khOOn caa, co11Mnaog chu~~n dOl d~ dang IMoll cae 11117"9ti~n >:at O'intlva khOng c6 nh;eu n,ii rQ trang
vie<;chu~n 0'61Ihllnh ti~n
Nguylln Y$t Ii~u, hilng h6a
0(1 phOng clIO IIMg tdn kilo01,1'phOng eho hang tbn kho "LP(7'Ctrlch I$p cho ph.!ln.Ilia tridv ki~n bi t6n thaI do cae kooanauy glam lrong gia lri (do glam giil, hLPhOng, kllm pham chM,16i Iha; v,v,,) COthlJ dy fll ,,6iva; ngvylln Y$I Ii~u !hanh philm, hilng hOOtOn kho thuo)c qvy~n 56' hC1ucUa T$p "Oan dvatrlln bAng ehling hO'llly y6 av suy giam gia 1Ii!<Iingay k~1!hue ky k~ loan
C6ng Iy co phan 8M d~ng sim Ou lich Ninh Van Bay
THUVI:T MINH BAo cAo TAl CHINH HOOPNHAr (b6p lheo)
via ngay 31 thAng 12 n.!lm 2010 va eno nam tal chlnh k&!Ihile cilng ngay
56 tang ho&c giam khoan dV phllng gl4m g.a hilng tOn kho "vO'C h~ loan yao glil v6nhang ban trong Mm
!hue ky k' ~n Tang hol,le giam sO d", tAl kho;ln dll phOng "VO'C h<,tChto.;ln vao chi phiquan Iy dOllnh nghi~p lrong ky,
3.4 TIlsin e6d/Il/l /lOV /l11l1I
Tai alln c6 "inh hC1uhlnh "ltQ'e th' h~n theo nguylln g.a tn:r "i gia 1Iih"o m6n lOyk,tNguylln gill tAi san c6 "inh bilo gom g.a mua va nhll'ng chi ph! COlilln quan tn,rc li'p "'nylee "",a liIloisan yao ho,,1 "Ong nhLPdl,l'k"n
eic Chi phi mu" sam, nilng cltp ya ~i mOi till san c6 "inh "VO'Cghl tAng nguyM g;llleua tilisllln ya chi phi 1:>.30trl, sUoaehOa"~ h"c/lto.;ln Y80 k't qua ho<Il"On9 kinh doanh khl phllltainh,
3.2 H;ng 16n11110
H/lng tOn kl'.o (fIJ'Q'Cgill oMn thea gia thap han girta gia IMnh ~ 0'1I3 m~ san pham cl~n vi
trl vl!l (Ii~u k~n hi$:n!;li va gia t~!hulm e6 thj !hilt h~n O'U'(1C
Gi.!l t~thuan co til' lhl,f<: h~n (fV(rC Ia gia ban \1&c tinll eva Mog tOn kho trong O';eu /lien kinh doanh bloll thLl6'ng tn) chi phi U'O'<:: 111'111 (Ill h~n lhanh vol chi phi ban hang ~ tlnh
Tap O'Ollonilp dung phl1O'l1Qphilp k;em kl! "inh lIy1111h"ch loan hang IOn kho yO; gia tri "lI'Q'Cxic "inh nh", $<IV:
3 cA.eCHINH SACH KI: loAN eHU Yl:U
Trang 163-20nam 1_18nam 2.8nam 1.5nam 33.43 n.!im
3 n.!im
3 n.!im
Kh'u hao va khau tn:r tili san cO l1lnh hCru hinh ya tAi san c6 (lin/! yO hlnh (l1J(1CVich!hea phltO'llg philp ~hA~ hao (lLKmg !hAng trong sv6t thai gian hCru d~ng roe lInh c~a cae tAi sAn nhlt sa~-
3.3 Chiphi tr.trtl'O'c
Chi phi trj tnt&\: bao g6m cac chi phI trli trvO'c ngan ~n ~c chi phi trli trv<7<=d;;'; han tr6n blir>g can (l6i ~ tolm vII lllJ(1C phan b6 trong ~hoang th/Yi gian trill tn.r6'c cUa chi phllU'ang ling Y6'i cillc K7iIch kinh til llltO'C tao ra tli cae chi phi nay,
Cilic io<Ii chi phi cOng CII dung c~, linh ~;en klai nh6 khOng (lu Mu chuAn IlltAi dn c6 (linh lIltO'C hach toan yaO chi phi !fa trlt&\: dili han ll~ phan b6 dAn tiP 2 lI40n3 n.!im Yilo ~'t quj hoat (lOng kinh doanh
B09.DNIHN
3 CHINH SACH Kl:ToAN CHU YEU (ti~p Iheo)
3,5 nl un 0:6t1/nh ,,6hinll
UislIn cO O'inh yO hlnh If ,qe glli nhan Iheo nguy~n glAlriI' (Ii giillri khau hac lOy k'
Nguyen gia tllIi stln cO "inll yO hlnh bao g6m gi<\ mua va nhCl'tlg chi phi c61~n quan trve W!p cl'n vi~ O'lt8 tal s.an 1'00 sUodung nhll 0'11 ki'n
etc chi phi nang cAp vii ,,61mo; t!Ii dn c6 dinn 1'0 hlnh dU'Q'Cglli lang nguyM gia cUB t;li
dn va cae chi phi kMc dllq(: hfCh t~n 1'00 k'l qua ho~ 0'(109kioh doann khi phflt sinh,
Kill tji $;\n cO/linh 1'0 hlnh 0'l1<1CbM hay thanh Ij nguyen g'41 va giA t~ khau haa lOyk'
dlrQ'C xo.s 6 va die klloilo lai 16 pMl sinh do thanh Iy tili siln "itO'(: hach toiln vao k~ oullh().<ll(long Irinll doanh
J.f Kh~u"ao I'llkhSutni'
THUVl:T MINH BAo cAo TAl CHINH HOP NHAT (tii!p Iheo) v~o ogay 31 thang 12 nAm 2010 vii cho nam t;li chlnh k~llhilc cUng ngay
Chi phi (Ii yay bao Q6m lai ti6n yay yil cae chi phi ~hi!lc phl!lt sinh I~n q"",n trve ti~p (I~n cae
~ho<\n yay cua doanh ngh>ep,
Chi phi (Ii yay (1\1(1(:hllCh !olin nhlt chi phi philt sinh trong n.!im ngoai tril cae ~ho<\n (lltO'(: vOn Ma nhlt thea nOi d~ng cua (loan lI~p tIleo
Chi phi (Ii yay li6n q~an tn,re w.p (I~n y~ mua s.am, xay do,rng Iloac hlnh ltlllnh mot tAi s;ln Cl,I th' ~n cO mOt th6'i gian (Ill dal (I~ cO th~ (llta yao sit dung thea muc (lIen (linh tn.r6'c ho&c (I' b;ln (lltO'(: y6n h6a yao ng~y6n gia c~a tai sAn 0'0,
Trang 17Cik: khoiin phil trj Viichi phi !rich trI10c lIL1Q'<:ghi nhan eno sO b6n phji tli lrong IlI(m\IlaiI~n quan lIiin Ilang hOe.v.t djeh Vu ".Ii nhan lIlI'O'CkhOng phu ItlUOCvao v'« Tap (loiin (lollnhan "LIQ'<:hOa lion cUa nha cung cAp hay chlla
H(rp nhAt kinh doanh l1~ I'\feh to#ln Iheo phl1O'1lQpMp iliA mU8 Gia pili hO'P nMt kinhdoanh baa glKn gi.Ili h(1p IY~ingay diln ra trao 66i eVa cae tai san "em trao (f6i, c#lc
kllOOn nO' ph"j !fa "a phllt sinh ho~ /la !hila 'lMan d cae COng cv v6n do bM mua pMthanh"~ (l6i "y quy.n ki6m $Oill b!n bi mua vlllcae eni phllil!n quan trveti6p I!~ vi~ hO'P
nh~t kinh doanh Tai dn "" my., rl(J pl'uloitri c6 th6 x~ "inll (lV(7Cva nhO'ng kl>oi\nI'IQ't~mtj")l phlti g.llnh tlliu trong hQp nhAt kinh doanh "'U gill nh$ln thea gia tri hQ'P1'1!<Iingay nO'P
nhM klnh doanh
U7i th6 lh,xmg m••ipilat Iii'll! t(.rIlQ'pohAt kinh doonl! (lllO'Cgill nh$ln ban (lau thea gia gOc,
ta ph!o cMnh !$ell giil'a 9'-1 phi nO'? nh61 kinh doanh so v6'i v6'i ph6n sa hil'u cUiI ~n mUiltrong gia I~ hoopIj' thu6n cUa tili dn no' pluii trj c61tl6 xae dinh dLlQ'<:va cae kl>o<inno' li~mti\ng d<\ghi nhan Sau khl gill nh~1nban lIAu, k;71lhii tlllfO'llg mill lIL1Q'<:xik: lIinh g~ tli Mngg~ g6c tn:r di heo moo lOyk6 LQ'ilh6 It1lfO'1lgmai lILIQ'<:pMn b6 theo phlfO'llQpMp dll(mgItljng trong tM; gian hO'u len lILIQ'<:11«:Iinh ~ mllOi (10) nam
3.10 O.lIfU'v,;ode c6ng lyIi." Jedt
cae khOllin"Au tll vile cae c6ng ty I~n kM lIlIQ'Chqp nhAt theo pllllemg pMp v6n enll sohCl'u.COng ty I~n k" Ill.cae COng ty m! tn:mg lI0 nha "Au tll c6 i!lnh hllo:tng lIiing k6 nlllmQkhOog pIlil 1;10eMg ty eon hay c6n.ll ty I~n doanh cUa nha lIliu tll ThOng thllO'ng, Tap doan
"LIQ'<:00 1;10 c6 i!lnhh.xmg liang kii niiu 56' hO'ut~n 20% quyiin b6 phl6u alIem vi nhan lIliu
nhan 1(, cOog ty I~n kilt "lIQ'CcAn tn:r vao khoiin lIAutll viio COngTyliiin k6t
cae biio ciio tal en!nh ella COngty I~n kiil lIlI'O'C!tIpeung kj' va; C<!Jcbiio cao ti\i ehlnh hqpnhAt ella Tap (loiin v.t ali dung cae enlnh $ach k6 toan nhAt Quan C.te (li6u enrnh h<;rpnhAtItlleh hOp (loll(llIQ'Cghl nhan lIli ~ lI.limdie enlnh s.lich kii toan (llIQ'CAp dlmg nhAt Quanvo; Tap cSo.tnlrong tnrong hcrp clin 1tl"1
THUYET MINH sAo cAo TAl CHINH HQ'P NHAT (~pthea)
vao ngAy 31 thlllng 12 'lam 2010 va cho 'lam t<'Iic/'llnh kllt lhue cung ngay
3 CHINHSACH 1<£loAN CHOvEu (ti4lp thea)
Trang 18H\f('i'"g dIm v, ch6nh f6ChlYgia do O'anh Ilia f"i s6 dU' co g6<:"go"i Ie cu6i ky ltleo ThO"g 1U'
201 khac biel , vcr; CluyO'!nhlrong ChuA" m\1C K6 IQ.!InV;&lN"m s6 10 - A"h hU'O'ngellavi6C ltlay ,,6; tYgia l'>6i"oai ("CMKTVNs6 10")nhU' 53U:
3 CHINHSACH Kt: roAN CHUYEU (t.p11100)
3.12 Caef1ghlfp VII bAng ngOf; if
Tap "oa,n ap dvng ThOng III 20112009fTT.BTC do eoHI; chlnh ban Mnh ngily 15 tMng 10nam 2009 h\1O'ogdin xii' tYcllMh techtY g~ h6l <foill("ThOflgIII 201') v~ cae ngh~p VI,l
bang ngO<li teevii /Iii lip dl,lng nhat ql,llm 11'0119(cae) njim tili chlnh lntO'c
Ck nghiep Y!,lpMI sinh bang cae "0'0 vi ~n ~ kMc v6'i (lem vi lil!n Ie:kit loiln ella COog ty(VNDlUSD) (Il1qC h.-ell 1000ntheo tY 9<#1giao d;ch vao ngily pMI sinh nghiep V\!. T" ngayk't \hue ky kit loiln n.lim, cae khOOn ml,lCtal Siln vi tOng rl()' bil" te: co g6c ngoal Ie:0'l1qC
"Anh gia Ill; thee IYgili blnh qu<lonl;en ngan Mog tai Iho; "~m lap bang can a.; kit tOOn TAt
cJ cae kl'loAnth&oh techtV"lIia!h\IC ~ pMI sinh lrong nam va ch&nhlech do "ann gia liIi s.6dlt t"" l~ c6116<:"900li Ie cu6i nam "l1(1(:I\ach lo~m vao k6t q~a hOlll "O"g ki"h dOilnh cua
"am tai chf"h m:r ln16'r1gh'7P cae khoa" ch~"h Iech nay "VO'CyO" h6a nhU' "VO'Ctrlnh baylrong cae "Oll" d\f('i'iO'ay
TAl ~ chMh f~h tYgia do "a"h 9ia lai s6 dU' ~c khoa" lai sa" c6"g nQ' li~" Ie "!I'" hlln
co 116<:"IIO<1iI~ vAo ngay lap biI"9 can Mli k' loan "uve pM" a"h atai khoa" CM"h ItchlYIlia" IrOllllkhoa" m~c vOn tr~" bilng can 0'6i k' loa" va 5e "U'Q'cghi giam lro"g "am ~'p
COng ty Co ph~n eM dong san Du Iich Ninh Van Bay
THuvt:r MINH BAa cAo TAl CHINH HoP NHAT (b~p lh&O)voo ng~y 31thang 12 nam 2010 vii eho nam l<\i chinn k&t lhuc eung "gay
B09-0NIHN
•
1I
I
Trang 19B09-DN/HN
Elil.nn gi1.l lai 56 (Ill Tat ca cI1~nn ~n tj giaeu6< nam eua cae do Il'ann gia ~; 56 (Ill cOkno;ln mue tai dn va g6c nQO<li t(l eu& namc6nll no;<ti'n t(l ngAn (I>r(l'Cnacn toan vao k'tnan cO g6c ng",i te qua tlo.';It(lOng kinn ooann
no;<pnnlltDann gia lai 56 (Ill TAt ca eMnn lech ty giacu6i nam ella cae (10 "ann gia lai 56 dll cOknolln mve COng rIO' g6e ngoai te cu6i namtH!:nte dai nan ctI g6c ">r(l'C nacn toan ~ao k'!
ngO<lite qua neal (lOng kinn doann
hqp nM!
Tal c.i chMh I~h tY llli\ do lfanh gia
l<Ii56 d\l eo 1l6c 1190111 t~cu6i nlim
1l'Ltq<: philo anti () U1ikhoan 'Chllnhtech tY 9;111'tronll kho.in ml,lCvOn tr!nbAng ctn "0' k' loiln vil s6 I1IJ(7'C!jillgiam lror>gnilm ~p Iheo,
Tat cj Iii, ch6nh tech tY gili 00
"anti giii lai 56 dU' co g6c 09001;t6cv6l nlm Il'lI'Q'ChltCh loan vao k't
qui hoat dOng kinh doanh hQ'Poh;'lt.
Tal ell 16 cMnh ~ tY giil do
"ilnll gla lal 56 dU' eo g6c ngolll t6cu6i n<l.mdvcre hllCh toiln v&o k'tquA Moat 60ng kinh doanh hQ'pnlla! cUB n<l.mtal chloh, Tuy ohien
lnttmg hQ'p ghi ohlin 16 cIl6nh ~
tYgia dAn "'0 kM quI! ho<It (lOng
kinh doanh hQ'p nhat tnr6'c thu'
cUiI Up (Ioi1n bj 16 mOt pMn 16
eMnn ~n ty g,a cO th~ d>r(l'CpMn b6 ~ao cae nam sau d~ dambOOCOng ty khOflg bi 16 TI'OI'l!lmoltrv6'ng no;<p,t60g 56 16etl!nn lech
tj gi1.lgni nNlln ~ao eni phi !rongnam II nnAt pnai bang 16 cnlmnlech tj gi1.lpM! sinn ICrv~ (lanngia lai 56 dll cOng nO' (lai nan (I.nnan pnllliIr' Pn'n 16cI1t1nnlech tjgia cOn tili cO In' d>r(l'Cpnan annIr!n bang can d6i k~ tOOn hQ'pnnM v1.lpMn b6 vao bilo cao k'lqua kinn (loann lrong v6ng 5 namt"p tnee
Ann nll6'ng (I'n c;le bilo cao tai enlnn hQ'p nnAt eua T3p ~n n'u Tap (loan ap dl,lngCMKTYN 56 10 eno cae nam tai enlnn b<\tdAu ICrngay 1 tnang 1 nam 2009 (lU'Q'eIrInn billy
aTnuy&t minn 56 33
3 CHfNHSACHKt lOAN CHUvtu(liltp thee)
3.12 C'c nghlfp VIIbAngngOfI '9 (til!p\heo)
THuvET MINH BAo cAO TAl CH(NH HOP NHAr (ti'p thea)vilo ngi\y 31 thang 12 nam 2010 vii cho nam Uoichlnh kilt lhuc cung ngay
Trang 203.14 Gilln~ndean/! tllu
Do","h \t'lu O'LJ'Q'Cghi oMn khi Tap (fo;ln co kh.!l nllr>g nh;)n (IvQ'Cc:.c IQ'ilell kin/! til eo tn'xa<:(fInn (IuQ'CmOl dleh chAc eMn Doanh ttlu thu~n "lI9C de C1inhtheo gill Irj hQ'p Ij C\iac:.c khoAn 0'1 thu ho{lc re ttl•••(IU'Q'Csau kill tnI di cae khoan ch"l kh6u !tn/emg "';li, 9i<'om
gill hang b<lInvII hilng Mn bi trll~icae O'i6uki~n glli nhan c •••ttl' sau day cOng ph;)i "lI'O'C
(flip (rng kill ghi nhan doanh !hu:
Thull tllu nhap Il~n Mnll
ni san thu' thu nhap va thuit thu nhap ph'i nop cho g~i /loan hien Mnh vil cic giai o'oantlVO'<:/IL1(7(:xae Ifinh bang 56 liltn dll killn phai nOp cho (holC Iflt(,)'cIhu hOi til) CO'quanthull, dl,fa Iren cae mil'c !hull suat vil cae luat ttlult co hieu IV'CClilnngily kltt thllc kYkit toiln,Thull thu nhap hien hilnh /IL1(7(:ghi nhan vilo kltt quj hOat Clong kinh doanh ngOOlitriI
trWng hQ'p !hull thu nhap philt sinh lien quan ClltnmQl kholln muc IfLl(7(:ghi ttlAng vilo v!\.nehll s6' h(lu, trong trltong h(,)'pnily, lhult thu nhap hien Mnh cOng ClLI(7(:ghi nMn tn,rc tlipvilo vOn chll 50 h(lu
Dosnh nghiep eht ClLI(7(:biJ tn:r cae tili san ttlult thu nhap h"n hilnh vil ttlu' thu nhap hienhilnh phili trj khi doanh nghiep COquyltn hQ'p philp CI(fqCbIltn:r giCratili siln Ihull thu nhilphien Mnh v6i tIlu' thu nhap hien Mnh phlli nop va doanh nghiep d••••/Iinh thanh loiln tIlullthu nhap hien hilnh pMi tra viltai ailn lhull tIlu nhap hien hilnh lren CO'so thu'n
"
Do8nh rhu Mn Mng
Dean/! tllu Mn Mng 1l'1lQ'Cghi nhlln klli ate rili ro tn;'"9 y6u va cae quy6n sa hC1uMllg hOa0'.10'1lQ'Cchuy6n sang ngllal mU8, [lIl1O'ng1111lrUng VOlvi$(: cnuy6n giao Mng hOa
Dosn/! thu chu)'lln nhlK/flg quyen ali'd(mg cUI V8 c6ng !rIn/! Iron c1~t
Doanl! tllu chuyjn nhll\:rng quy6n aLl'dung 0'61viiicOng trinh lren ClatClltQ'Cghi nhan khi cae
nji ro lrQ!lg yl!u va cic quyltn s.6' COngtrlnh lren Clatv;l; (lul'n sit dung ClatCIaClo.roeChuyilnsang ng\1O'lmua thl/Ong la tn:mg v<Yithai Cllim ban gla<>CII va COng trlnh tr6n Clat
Do8nll tllubAn tM ngM dv<)ngelli Mn Do8nh thu billn thlt nghl dllO'ng dili han s! Clo.roeghi nhan dlla vila 56 Cliilmbeu dung !hllc
tit clla chll thl! khi IIJ\l lru llIi cic khu ngh1trong he th60g clla COng tv TNHH MQI thilnh vienCilu I.,.; bOKynghl Ninh Viln Bay
Doanll tllu eungc~p dich vv
!<hi co th~ xac ClinhCll1Q'Ck~t qua hQ'p ClOngmot cilch chac chian, doanh thu d Ifo.roeghinhan dlta villo m(rc ClOhoiln thanh COng viee
Nltu khOng th~ xile Clinh1f11Q'Ck't quA h(,)'p1f0ng mot cich cha.: chian, doanh thu d chi/IltQ'Cghi nhM ~ mil'c COthll thu hOiClltQ'Cella cilc chi phi Cli Ifuve ghi nhan
Thu nh6p tit Iloat~g chu~n nllvong vOn,cllu~n nhvvng cOphAn, kinh do8nh chimg kh~n
Thu nhilp til hO<ltClOngkinh dOllnh ch(mg khoiln lfU'Q'cxae ClinhIil phan chenh tech giC1agiilbiln villll;1l vOn chil'nll khoan, Thu nh;l;p nily /IltQ'Cghi nhan vilo ngay phat sinh giao dich,
we lil khi hQ'p /I!\.ngchuy~n nhlt(,)'rlg/I11Q'Cthl,l'<:h;en
Tilln l/jiDoanh lhu 1f(fqCghi nh;l;n khi tlin Iii philt sinh tr!n CO'sa dOn tlch (ttl tlnh If'n iQ'itil'c millili
nn Ifem l<ii)tn:r khi kh.li nang thu hOit~n lai khOng cha.: chAn,
B09.0NIHN
3 CHINHSACHKE:loAN CHOveu (liAp theo)
THUVl:r MINH sAO cAo TAl CHINH HOP NHAT (Ii~p thea)
~ao ngay 31tMng 12 nam 2010 v<l chO nam l3i chinh k~l thuc cung ngay
Trang 213 cAe cHINH SACH KE roAN CHOYL:U(li~p theo)
3.15 Thu6(ti~pthee)
TIlu4 Ihu nMp hail" 111;
Thue thu nhap haan I~i clU'O'Cxa<:!!inh cho cae kho~n ehMh Iech tlIm!hOi till ngily kellhuc
ky ke ~n "am giCla CO'sa linn thue thu nh$p cU8 cae tili sAn vii nO' philoitroi vii !ilia\Ii lin; 56eua cMng eho mue dleh lilp boo ~o ttl chinn he'p nhAt
Thu6 thu nhap hoan lai pMi trlo/IU'Q'Cghi nhan eho tM cJ, cile kholl" cMnn Ikh !<1mlM'ichju Ihuit, ngo,,' w:
~ Thull thu nhap hoiln lai phil; trll phal sinh !U'ghi "han ban (l';\u cola mOl tili S<ln hay r'lQ'pMi tnl t(l mQl giao djch rna !iliOOdiet! nay khOr.g cO linn hvbngllen lql nnuan k6 toMho;)C I(:rinhuan tlnh thu' thu nhap (hooe 16llnll thu') llIi thO'i diem pIllit sinh giao dieh;
• Cile chilnh ~ lam thO; ehiu thu' gan li4lnvoi cae khoAn d~u tl.r vao tOng ty c:on, tOng
ty li!n k~t vol eoc kho~n vOn gOp l;en doIonh khi COkhll nAng ki4lm &O<Itlh(f; gian ho<lnnh$p khoiln eMnh Jecnhl\Im th(f; vA chAe eh'n kholon ch&nh l&ch t;lm th6'i s& kllOngdlfV(: hoAn nh$p trong \l1O'nglai COt~ dv dOOn
Tai san lhu~ lhu nh$p hOAnIlli can dvl;l'Cghi nh$n eho tAl ell cae ch&nh ~ t;lm th6'i d"'O'ekhAu tn:r, giAIl'ido.rqe khlau tn:r ehuyAn sang cae nam sau lila ~e kholon ~ t1nh lh~ va caeklloiln vu dAi lhu~ ehva ,.: dung, khi chAe chan trong tvo'ng lai s& c6 k;YinhuM t1nh thu' O'it,.: dung nhCl'ng eMnh Jecchtllm ttl(f; dllQ'C khlau tn:r, cae klloiln ~ !lnh ttlu~ vol cAc IIU dAittlu' ehlla sil d•••ng nAy, ngo<li tnr:
•• T;li s~n ttluit hoAn I<lipM! sinh til ghi nh$n ban dlau ella mot t;li san Iloile nv phai tra tilmOt g;ao djeh mA giao dieh nay kllOng COAnh hv0111 d~n IQi nhu$n k6 tOOn ho&c Io'inhuan !lnh !huit thu nMp (ho&c iO!lnh thuit) t;li th6i di m pMt ,inh giao dich;
•• Tlat ell Ci\e eMnh Jeccht;lm th6'i d"'O'e khlau tn: pMt sinh tir cAc klloiln dlau tl.r vAo caeTap doM con, Tap I5o<lnlio!nk~t vA Ci\e klloiln vOn gOp l;en doanh khi chAe chAn 101eMnh Jecnht;lm th6'i s6dlr(YC ho;ln nhAP trong tllemg lai CO!hit d••••doAn do.rqe vII COIQinhuan chiu thuA 0''' sir dung d\1l1e kho/ln eh&nlll&ch t"m th6'i dO
GiA t~ glli s6 eua ttli san thu~ thu nllAP doanll ngh;ep I\o.AnI<liphili dllC7<=xem x&t '-I viongay k!t lhlle ky kit IOl1InvII phili gi;lm gia tri ghi 56 cola t;li san lhuit thu nhAP holn I,i O'itnmile b;io dilm chile chiln COdll Iqi nhuAn t1nh ttlu' eho ph6p lQi leh cola mOl phlan hoac IOl1InbOlAi san thuit thu nhap helln Illi d\1l1e sit dung Cole tai dn !huit !hu nhAP doanh ngh~phoAn Illi chua ghi nh$n tnroe day d\1l1e xsm x&t lsi vao ngAy kitt thae ky kit tOOnv.IId\1l1eghi nh&n khi ehae chan eo dLi 1Q'inlluan tlnh th~ dit co ttlA sil dung cae lAi dn ttluA lhunhAP hoan Illichua ghi nhAn nay
Tai dn thu~!hu nhAP hoAn lai va thull tIlu nhAP hean illi phlli tr<llluO'(; xoc dinh ttleo lhuit,ulal d , t1nh sa ap dung eho ky tai ehlnh t;li san O'\1I1e!hu h6i hay nO' phlli If' 0'lfV(: ttlanhlOan, d••••a tr&n Ci\e mire tIlu' Sutal vA lualthu' c6 hi6u lve vao ngay kitt ttlOC ky k~ lOannam
Thuit ttlu nhAP hoan lai d\1l1e ghi nhAn vao k't quil hoat /lOng kinh doanh ngOlli tn: lntO'nghOOpthu~ thu nhAP phat sinh Ii&nquan ll~n mOt khoan mo,ocO'\1I1eghi thJng vao v6n chu sO'hClu, trong truong hO'P nay thu' thu nhAp hoM Illi eOng d\1l1e ghi nhAn t~ tiitp vao v6nchu sO' h(iu
Doanh nghi6p ehld\1l1e bu In) ~e!ai &lin!hull thu nhap hoAn la; va tIlu~ thu nhAP helln leiphai tnl khi doanh ngh;ep eo quy~n hOOpphap dllO'(; bu tr\llliCra lai s~n ttlu'!hu nhap h~nMnh vOi thu' lhu nh&p hi6n Moh pMi nOP vA cae til; sa,n thuAthu nhAP hoAn I<livll thu~tIlu nhAp hoan lai ph~i If~ lil!n quan to;!hu6 tIlu nMp doIonh nghl6P dlr(YCquan ~ b6'i eungmOt ca quan tIlue d6i VOl eung mOt dO'll vi chiu thuA vA doanh nghi6p du dinh ttlanh IOl1In
tIlu' tIlu nMp h;an Mnh phil; trli va tai dn thu' ttlu nhAP hi6n hllnh tr&n ca sa thulan
THUY~T MINH BAo cAo TAl CHINH HOOPNHAT (ti~ptheo)vilo ngay 31lMng 12 nam 2010 vii cho ".!1m~jchinn k~t !hile cilng ngay
B09-DNIHN
Trang 22P'h'itr' 61365291,58S (<I) 613652\11.58lI
9 lqi ~~u(\~sauII>J6ell",pMnph6i 1,852.180,322 621.~79122 (e) 8,419,lWi/U4
10 LQ'l1ch cUa Clle c& 6On9lh;6u06 M,95C1.101251 94,805,68<1,048 (e) '~95557tl5299(al Troog nam 2009, cOng ty tam ghi 1'111$1'1tang gia Iii lai sa~ cO (finll hO'u 1111'11152.736.753,809 "6ng V~t Nam va gi.llm gia tli ha~g 16n kilo 345.682.321 Mng V~tnam dl,la tr!n ro so xae (!j~h gia lri doanh nghi~p roa COng ty C& phan Du IjeIl H6ngH.IIi,Trong n.ilm 2010, COng ty(fa lhu6 COngtyTNHH Savilla Vial Nam \tlve hi6n "('lnllgia gia tri quyM ali dung (fat va m31 bi6n !<IiCO~gtyC& phan Du IjeIl H&~g Hii va giatri C!uyl!nsli dung "at !<IiCOngty TNHH Hai Du~g lam ro sO' eho vi~ glli nhan cae gialri nay tran cile baa CilloliIi chlnll hQ'p ~hat Thee (f0, s& li6u v61i1i san cO (finh hO'u hlnll
va Mng t6n kho "lfO'C"il!u chj~h vl! gia s& s.lich ba~ (fau £lOng thai, dl,la Ir6fl Bao caetlinh gia eua COn; ty TNHH $avills Vi61Nam:
Nguyan gia liIi san cO (finh yO hlnll llto~g (rng vbi quy.~ sli dung "al va mat ~.ntei COngty C& ph'~ Du lith H6ng H.lii(fltVC "anh gill I,i va glli tang i6n thee gia trihQ'p Iy t;1i ngay mua Ia 301408800000 (f&~g Vial Nam, Thee (f0, hao m6rI Cluy.nali dung (fal va mat b"n pMn b& vao gia v6n Mng ban eho ~am 2009 cOng tanglim 643.352.172 (f6ng Vi6t Nam; va
Hang t6~ kho tei ngay 31 IMng 12 nim 2009 (f\IQ'Cghi lang 21.263430,308 (f6ngVi61 Nam (11,I(rI'Igu-ng vo; (fil!u chlnh gia lri hQ'p Iy pMn b& eho dian tlell 0"61danheho khu bi61th", (f ehuy.~ nllltO'ng),
4 £lII:U CHINH TRONG BAo cAo TAl CHINH HQ'P NHAT NAM TROOC vA TRiNH BAy
L~I sO DU' DAu KY
THUYtT MINH BAo cAO TA! CHINH HO'P NHAT (Ii~pthea)vAelngay 31 thang 12 "am 2010 YIIcoo ~m tili chlnh k~l thue cilng ngay
Trang 23VI" "SIly 31 fIlI"ll' 12,,'m
4 Th~ thu f'ktp hoi" I,i
5 Loi ich cU "'" 06 d'On9 thi6u&6 179,802200858 (30.246,145,559) (i) 149,555.765,299
(g) Hao mlln quyjn s(r dUr>gd'latva mal bijn nam 2009 dU'O'CpMn loai 1,1tv chi phi qu.in
~ doa"h r>gh'tp s.angg;iI v6n hang b;ln
(h) Ph.lln ghl tang chi phi ay d••••.• g co b<ln do dang IU'O'nSl(.ongv6'i q~yen sli dung "lat eua COflg ty TNHH Hili Dung thea gia tri ho;;rpIV dU'O'CpMn b6 I,i eho Mng tOn kno tU'<7ng (rng vb' di,n tlch Il'~t danh ••ho khu bi6t thU'd6 ehuy~n nh\1l;l'ng
(i) NhU' trinh bay tili mvc (d), viec di6~ chTnh tang thuj lhu "MP hoan lai pllilll trill lam tar>g IQ'I!h~ !hllang~' mOl halln loll37118876028 d6ng V;et Nam va giillm I(;ri leh c6
<10ng!hiju 56 mOl khoiln III 30.246.145.559 d6r>gViet Nam
"
4 ElIEUCHINH TRONG BAo cAo TAl cHiNH HQ'P NHAT NAM TRU'6'c vA TRiNH BAy
~I sO Oll oAu KY(Woptheo)(b) Gang theo Baa coo (f!nh gla ella COng ty TNHH Savills V~t Nam, gia tri quylm sil dung (fAt tai eM" ty TNHH Hal Dung (!U'Q'Cxk "Inll l.!i 150.704.400000 /lOng Viet Nam, trong ao ehl phi mua I$i quy~n sli dvog khu (lat nay rna COng ty TNHH Hal Dung d.!i chi
tr<il,!i122.370273850 dOngVietNam, Thea dO, II" tridv d\lflg co biln dO' dang d\1l7C
gill tang len theo gia tri hop lY If! 7.416.378.363 d6ng Vlet Ham
(e) Gia t~II;fi lh' thllO'flg m<li /lU'Q'Ctam gill nhan ban lIAu lill 337,168870856 06ng V;&t
Nam, Sau kill COng ty t~n Moll pMn b6 git! mua vao ck ttli stln l! quy/m Ilil dung ,,',
va mal bi'n theo boo coo "inh gia cua Savill, nhU' trlnh bay 6' tr!n gia trj I(;ri lhj lhU'ong mal <1~ <1i~~chlnh gi.im tU'<7ngling Iii 114110,047,934 <10r>gViel Nam PMn b6 lQ'i lhj thU'<mg ~i vilo chi phi qu'n 1'1dOilnh nghitp nam 2009 COr>ggi.im
!lIang (rng mOl knoan la 1,270,831 ,294 "Ong Viet Nam.
lQi leh c6 <10nglh~u 56 <1LrQ'l; <1i~~ehTnh tang 94605684.048 "Ong V~t Nam tU'OTl\l (rng vOi vie-c "anh gialai gia I~ h(Ip 1'1die tI1Iidn trlnh bay tI1Iimue (a) va (b), eOng nhU' 111~u chinh Ihu thu nMp hoan Illi pMi Ifll Iflnh bay till mue (")
(d) Thu.lhu nhap hoM l;li pMi tr.i <1~ <11~U ehlnh tAng 67,365,291,588 a.ng Vitt Nam,
56 l;eu nllly <1U'C'C U'l>cUnh dlla tren anh hll6'ng ~ th~ tli vtec "anh gia l.ai gia t~ hQp 1'1eua cl1IctI1Iidn trlnh My tili ml,lC(a) vA (b)
(e) Do nh(;ng !hay ,,6i gia tri I(;rilhj thU'O'ngmai va tI1Ii5.in do <1inhvO hlnh nOl If'n, chi phi khau hao va khtu tn:r pMn b6 voo chi phI quan 1'1doanh ngh;'p tr!n bOOdlo kjt quil kfnh doanh hQp nhat eho nam 2009 "U'O'Cthay l16i lI1o'r>g(rng
Olju ••hinh 1,1.6 "U' "Au ky <1uvc:trinh bay lrong bio do lal ••hlnh h'7P nh!t ••ho V'II (Io,n lau thhg kM thu •• ngay 30 Ihing 6 n6m 2010
THUYI:T MINH BAo cAo TAl CHINH HOOP NHAr (~p theo) vao ogay 31lMng 12 nam 2010 va cho nam tal chlnh k~t !hile cilng ogay
, ,,
Trang 24(') HAng tOn kho tllO'llg (rIlg v6i Quy6n s(, dvng a;il dung 116pMt tn6n b~t ttl••.•lIem bllon
va chi pili x<lydl,rng 00 b8n dO' dang tllO'ng (rng v6i Quy6n s';' d\lng 11-'1dOng a6 kinhdoanh dich V\Inghl doong allQ'C lIanh gia I"i va ghi tang 1M theo gia trj ho'p lY!<Iil'>Qaymua ilIn 11I0'lIa 20917.747987 1I0ng Viet Nam va 7416.378 363 "6<>gViet Nam ttleoBao c<lo El;nh gia do COng ly TNHH S"vills Viet Nam pMI hanh l'>Qay20 !hang 7 nAm2010;
,, ,
, ,,
B09-DNlHN
Gill ttighi 56
1,690,898,85020,35443297893,998.142.11714241.587.678815.477.109165445.981,66589,384.283(190,051,398,204)
Dan vi tlnh: VNf)
Ghi nhan Ill;
ngaymua
1,690,69885020,354.432978114915890,10414241587,678815477.109172.862,360.02889,384.283(190,051.398,204)(7,063531588)127.835.101.238115051.591.11589.691.208,885204.742.800.000
Hi $An dAi han kMeNQ'ngan hlInThu6 thu nhap ho:Jn l;Iiphsi tnl (")UldnthuAn
Ph'n sa hO'u !rang taJ san thu'n (90%)LQ'ith6 !huang m"i t(r I'.Q'pnMt kinh doanh (")TOng gi phi ht;op nh't kinh do~nh
S HQPNHATKINHOOANH5.1 MU;IICOng ly TNHH Hal Dung
Vao 09.!1y30 thang 11 nam 2009, GOng ty <Ill mu8 90% pMn vOn gOp cUB COog tyTNHHHai Dung COng ty MY l!1,l'Q'Clh.!lnh lap theo Gi~y chling nhan <lang k~ kinh doanh e6ng tyTNHH co hal lh;lnh villn Ira 16n 56 3600805594 do S6' Kit lloi:IChvii EI.liutlt lInh OOng Nalcdopogily 10 lhang 4 nAm 2006, Hoat <lOngehlnn cua e6ng tyn.!lyIil O'AuIII kllu du lieh sinhthai va kinh doanh bill 11(109!-CIn.
Trong nam 2010, COng ty "" hoM thanh v~ de dioll gi61ri hqp IycUi! tai "n villlQ' phli;
Ira c6lh' x~ <linh lIlt(1Ceua COng ly TNHH Hai Dung Ill; thai diltm mUll V.ee phin b6 gi•
phi ho'p oM! kioll doanh va deO'ioll lQ'i!hlt thll'OTlg m;;r.iphlll sinh tai ngay mua <lLlq(: Irlon