cong ty cd phan qu6c t hoang gia CQNG HOA XA HQI CHU NGHlA Vl^ T NAM Dye lap - Ty do - Hanh phuc Ha Long, ngdysp thdng 03 nam 2021 CONG BO THONG TIN T

cong ty cd phan qu6c t hoang gia CQNG HOA XA HQI CHU NGHlA Vl^ T NAM Dye lap Ty do Hanh phuc Ha Long, ngdysp thdng 03 nam 2021 CONG BO THONG TIN TREN CONG THONG TIN DIEN TU" CUA UY BAN CHLTNG KHOAN NHA NU6C VA SGDCK TP.HCM Kinh gui: Uy ban Chung khoan Nhft nude Sft Giao dich chung khoan TP.HCM Ten td chftc Ma chftng khoan Dia chi try sd chinh Di^n tho^i Ngufti thyc hi?n CBTT Chftc vy Loai thdng tin cdng bd CONG TY CO PHAN QUOC TE HOANG GIA RIC Phuftng Bai Chay, thanh phd Hy Long, tinh Quang Ninh 02033.848.777Fax: 02033.846.728 Ong Dd Tri VJ Tdng giam ddc 13 djnh kyd bit thudng ^ 24h ^ theo yeu ciu Noi dung thong tin cong bo (*): Bao cfto tai chinh n&m 2020 va Giai trinh bao cao tai chinh. Thdng tin nay da duyc cdng bd tren trang thdng tin dien tft cua Cdng ty vao ngay? /03/ 2021 t(ti duftng din: http://vn.rovalhalonghotel.com/tintuc Tdi cam kdt cac thdng tin cdng bd tren day lft dung su that va hoan toan chiu trdch nhidm tntftc phap luat ve ndi dung cac thdng tin da cdng bd.

CdNG TY C6 PHAN QUOC TE HOANG GIA (Thanh lap tgi na&c C^ng hod Xa hgi Chu nghia Viit Nam) bao cao tai chinh chuy^n doi sang dong vlet nam da ditqc kiem toan Cho nsm tdi chinh kit thue ngay 31 thang 12 ndm 2020 Quang Ninh, thang 3 n3m 2021

CONG TY Cd PH&N QUOC rf HOANG GIA Phudng B3i ChiSy, TP. Hy Long Tinh Quang Ninh, CHXHCN Viet Nam Myc Lye noi dungtrang bao cao ccia ban giam 06c2 3 bao cao kim toan ode lap45 bang can d6i Ki toan6 7 BAOCAOK^T QUA HOAT DONG KINH DOANH8 BAOCAOLUUCHUY^NTliNT^9 THUY^^ MINH BAO CAO TAl CHfNH CHUY^N D6l SANG D6NG Vl^T NAM10 29

cong ty cd phan Qudc Ti hoang gia Phudng Bai ChAy, TP. Hy Long Tinh QuAng Ninh, CHXHCN Viet Nam bao cao ccia ban giam 06c Ban GiAm Sic Cdng ty Cd phln Qudc te HoAng Gia (gpi tst IA "Cdng ty") dd trinh bao cao nay cung vdi bao cao tai chinh chuydn ddi sang Ddng Viet Nam cua Cdng ty cho nam tai chlnh kit thue ngay 31 thang 12 nam 2020. Hdi b6ng quan tri va ban giam ode CAc thanh viin cua Hdi ddng Quan tri va Ban GiAm ddc Cdng ty ds diiu hanh Cdng ty trong nam va din ngay lip bao cao nay gdm: Hdi ddng QuAn tri BA Nguyin Tieu Mai BA Ngo Thu Mat BA Oiin Dye Thanh BA Nguyen Chinh Chi BA Ly Tien L 6ng Pham Ngoc Nam dng Nguyin Khdi PhAt BA DAo Ngoc Hoa dng Le Qudc Thing Chu tjch Oy vlln Oy vien Oy vlln Oy viin Oy vien Oy vien Oy viin Oy viin Ban GiAm die dngoltrivy Ong Pham Ngoc Nam Ong Loh Siaw Kiang BA Cao Thi Huyen Tdng GiAm ddc Phd Tdng GiAm ddc thd nhlt Phd Tdng GiAm ddc thu hai KltoAn trudng trach NHi^ m cua ban giam ode Ban GiAm ddc Cdng ty cd trach nhilm lap bao cao tai chinh chuyin ddi sang Dong Viet Nam phin Anh mdt cach trung thue va hup ly tinh hinh tai chinh cua Cdng ty tai ngay 31 thang 12 nam 2020, cung nhu kit qua hoat ddng kinh doanh va tinh hinh luu chuyin tiln t cho nam tai chinh kit thik cung ngay, phii hup vdi chuan muc kl toan, chi dd kl toan doanh nghiip Vi t Nam va cac quy dinh phip ly cd liin quan din vi c lip va trinh bay bao cao tai chinh. Trong vi c lip bao cao tai chinh chuyin ddi sang Ddng Viit Nam nay, Ban GiAm ddc duuc yiu cau phai: Lya chun cac chinh sach kl toan thich hup va Ap dung cac chinh sach dd mdt cach nhlt quan; Dua ra cac xet doan va udc tinh mdt cach hup ly va thin trong; Niu rd cac nguyin tic ki toan thich hup cd duuc tusn thu hay khdng, cd nhong Ap dung sai lech trong yiu^ can duuc cdng bd va giai thich trong bao cao tai chfnh chuyin ddi sang Dong Vi t Nam hay khdng; L p bao cao tai chinh chuyin ddi sang Dong Vi t Nam trin cu sd ho^t dung liin tuc trir trudng hup khdng' the cho ring Cdng ty se tiip tuc hoat dung kinh doanh; vag Thiit ki va thue hiin hi thdng kiim soit ndi bd mdt cach huu hiiu cho muc dich lip va trinh biy bio cao tai, chinh chuyin ddi sang Ddng Viit Nam hup ly nhlm han chi rui ro va gian lin.2 0

CONG TY C6 PhAn QUdc Tf HOANG GIA Phudng B3i Chiy, TP. Ha Long Tinh QuAng Ninh, CHXHCN Viit Nam BAO CAO coa BAN GlAM OdC (Tiip theo) Ban GiAm ddc Cdng ty chju trach nhiim dim bio rlngsd kltoin duuc ghi chip mdt cach phd hup 36 phin Anh mdt cach hup ly tinh hinh tai chlnh cua Cdng ty d bit ty thdi diim nio vi dim bio ring bio cio tii chinh chuyin ddi sang Dong Viit Nam tuln thd chuan muc ki toin, chi dd ki toin doanh nghiip Viit Nam vi cic quy dinh phip ly c6 lien quan den viic lip vi trinh biy bio cio tii chinh. Ban Giim ddc cung chiu trich nhiim dim bio an toin cho tii sin cua Cdng ty vi thue Win cic biin phip thich hup dl ngin chin vi phit Win cic hinh vi gian l n vi sai pham khic. Ban Giim ddc xic nhin ring Cdng ty di tuin thd cic yiu ciu nlu trin trong viic Up bio cio tii chinh chuyin ddi sang Song Viet Nam. Dai djch COVID19 di inh hudng die bi t nghilm trong din nginh du lich toin ciu trong dd cd Cdng ty Co phin Qudc ti Hoing Gia. Ban Giim ddc di chd ddng trien khai hing lost cic giii phip quylt lilt trong dieu hinh hoat dung sin xuat kinh doanh de Ong phd vi giim thiiu tdi da inh hudng cua djch b nh; tin dung tdi da so chia si vi ho tro cda cic ddi tic, nhi cung cap di duy tri hoat ddng liin tuc cda Cdng ty. Chdng tdi hoin toin tin tudng ring Cong ty si vuot qua khdng hoing vi dang chuln bi cic diiu kiln sin sing vi tit nhit cho giai doan phuc hoi vi phit triin. Thay mit vi dpi di n cho Ban Giim ddc, Ngby 30 thing 3 ndm 2021

Deloitte. Cdnt ty TNHH D^^oWe VHt Nam DELOITTE Ting 15, Ttia nha Vinaconex, VIETNAM 34 ting Ha, Phudng Ling Ha. Quin Ddng Da, Hi Ndi, Viet Nam Oign thoai: 84 24 7105 0000 Making an impact since 1991 F3X :+g4 24 6288 5678 www.deloitte.com/vn Si: C^tS /VN1AHNBC bao cao tmtta toan doc U^p KlnhetH:CAc c8 ddng, Hdi ddng Quin tr vi Ban Glim ddc Cdng tyc phin Qudc tl HoAng Gia Chung tdi dl kiim toin bao cao tai chlnh chuyin ddi sang Ddng Vi t Nam kirn theo cda Cdng ty Cd phin Qudc td HoAng Gia (goi tit IA "Cdng ty"), duuc ngay 30 thang 3 nam 2021, tir trang 6 den trang 29, bao gdm Bing cin ddi kl toin tai ngay 31 thing 12 nam 2020, BAo cio kit qui hoat ddng kinh doanh, BAo cao luu chuyin tiln t cho nlm tai chlnh kit thue cung ngay, va Bin thuyit minh bio cio til chinh chuyin ddi sang Odng Vl t Nam. TMch nhlfm cda Ban GUm dtc Ban GiAm ddc Cdng ty ch u trach nhiim vs vide lip vi trinh biy trung thue va hup IV bio cio til chinh chuyin ddi sang Odng Vl t Nam cda Cdng ty phii hup v*i chuln muc kl toin, chi dd kl toin doanh nghidp Vidt Nam va cic quy dinh phip IV cd liin quan ddn vide lip va trlnh biy bio cao tai chinh va ch u trach nhiim vl kiim soit ndi bd mi Ban GiAm ddc xac dinh IA csn thiit dl dim bio cho vide Up va trlnh biy bio cio tai chlnh chuyin ddi sang OdngVidt Nam khdng cd sal sdt trpngylu do gian l n hoic nhlm lln. Trich nhiim da Kiim toin viin TrAch nhidm cda chdng tdi IA dua ra y kiln vd bio cio tai chinh chuyin ddi sang Odng Vidt Nam dua trdn kit qui cda cudc kiim toin. Chung tdi ds tiln hinh kiim toin theo cac chuln muc kiim toin Vidt Nam. CAc chuln muc nay yiu cau chdng tdi tuin thd chuln muc va cic quy dinh vd dao ddrc nghi nghidp, Iftp kl hoach va thue hi n cudc kiim toin dl dat duuc su dim bio hup IV vd vide lidu bio cio tai chinh chuyin ddi sang Ddng Vidt Nam cda Cdng ty cd cdn sai sdt trong yiu hay khdng. Cdng vide kllm toin bao gdm thue hidn cic thd tuc nhjm thu thdp cic bsng chiing kiim toin vd cic sd lidu va thuyit minh trin bio cio tai chfnh chuyin ddi sang Odng Vidt Nam. Cic thd tuc kiim toin duuc lua chpn dua trdn xdt doin cda kiim toin vidn, bao gdm dinh gift rdi ro cd sai sdt trung yiu trong bio cio tai chinh chuyin ddi sang Odng Vidt Nam do gian I3n hole nhlm lin. Khi thue hidn dinh gift cic rdi ro nay, kiim toin vidn dl xem xdt kiim soit ndi bd cda Cdng ty lidn quan ddn vide lip va trinh bay bio cio tai chinh chuyin ddi sang Odng Vidt Nam trung thue, hup IV nham thllt kl cic thd tuc kiim toin phu hup vdi tinh hinh thue tl, tuy nhiln khdng nhsm muc dlch dua ra V kiln vd hi u qui cda kiim soit ndi bd cda Cdng ty. Cdng vide kiim toin cong bao gdm dinh gift tfnh thich hup cda cic chinh sich kl toin duuc Ap dung va tinh hup IV cda cic udc tinh kl tain cda Ban GiAm ddc cong nhu dinh gift vide trinh bay tdng thd bao cio tai chfnh chuyin ddi sang Odng Vidt Nam. Chdng tdi tin tudng ring cac bang chdng kiim toan mi chdng tdi dl thu thlp duuc IA dly dd va thich hup lam co sd cho V kiln kiim toan cda chung tdi. Tgn Deloitte dvqc dting dl chi mgt ho^c nhigu thanh vign cua Deloitte Touche Tohmatsu Limited, vk mgng ludri cac h3ng thanh vign mfi) thanh vign Ig mgt td chut dgc Igp vg mgt phap ly. Deloitte Touche Tohmatsu Limited (hay "Deloitte ToAn cau") khgng cung cap djch vg cho cac khgch hang. Vul Idng xem tai website www.deloitte.com/about dg bigt thgm thdng tin chi dat.

Deloitte. DELOITTE VIETNAM Making an impact since 1991 bao cao kim toan ooc lap pidp theo) Vldfti cda Him toin vmn Theo V kiln cda chdng tdi, bio cao til chlnh dl phin Anh trung thue va hup IV, trdn cic khfa canh trong yiu, tinh hinh tai chfnh cda Cdng ty tai ngay 31 thing 12 nim 2020, cong nhu kit qui hoat ddng kinh doanh vi tinh hinh luu chuyin tidn td cho nlm tai chlnh kit thue cdng ngay, phd hup vdi chuln muc kl toin, chi dd kl toin doanh nghidp Vidt Nam va cic quy dinh phap IV cd lldn quan din vide lip va trinh bay bio cio tai chfnh. Vin d din nhln manh Chdng tdi luu V ngudi doe din Thuyit minh si 02 phsn Thuyit minh bio do tai chlnh trong dd md ti vd dldn Win cda dai dich COVID19 dl Anh hudng true tiip din tinh hinh tai chlnh va hoat ddng sin xult kinh doanh cda Cdng ty. NhOng diiu ki n nay, cdng de vin dd khic nhu trinh bay tai Thuyit minh sd 02 cho thly su tdn tai cda de yiu td khdng chic chin trong yiu liin quan din khi ning hoat ddng liin tuc cda Cdng ty. V kiln kiim toin cda chdng tdi khdng Illn quan din vin dd nay. Trin Xuln AnhPham Quynh Hoa Phd Tdng Giim ddckiim toin viin Gily chdmg nhln ding ty hinh nghdgiay chdmg nhin ding ty hinh nghl kiim toan sd 072320180011kiim toin sd 091020180011 CONG TY TNHH DELOITTE VlfT NAM Ngiy 30 thing 3 ndm 2021 Hi Nil, CHXHCN Wit Nim

cong ty c6 phan qu6c it hoang gia Phudng Bii Chiy, TP. Ha Long Tinh QuAng Ninh, CHXHCN Viet Nam maus6boidn Ban hinh theo Thdng tu sd 200/2014/TTBTC ngay 22 thing 12 nam 2014 cua Bd Tai chinh BANG CAN 001 KTOAN Tq'i ngay 31 thing 12nbm 2020 Dom v): taisan Mlsl Thuylt Sdcudinim SI dlu nlm A. TAi SAN NGAN HAN 1. ign l.tidn 100 110 HI 4 60,073,265,460 32,220,856,980 32,220,856,980 81,563,486,490 35,478,264,010 35,478,264,010 II. Cic khoin phii thu ngin han 1. Phii thu ngin han cua khach hang 2. Tri trade cho ngirdi bin ngin han 3. Phii thu ngin han khic III. Hlng tin kho 1. Hing tdn kho 130 131 132 136 140 141 6 7 8 9 11,743,659,720 2,104,586,640 3,986,551,530 5,652,521,550 14,525,131,530 14,525,131,530 28,367/116,580 15,581,039,320 12,491,486,530 294,490,730 16,914,879,190 16,914,879,190 IV. Til sin ngin han khic 1. Chi phi tri trade ngin han 150 151 1,583,617,230 1,583,617,230 803326,710 803,326,710 b. tai san dai han 1. Tii sin cd dinh 1. Tii sin cd dinh hou hinh Nguyen gib Giatrihaomdnluyke 2. Tii sin cd dinh vd hinh Nguyen gib Gib tri han mdn loy ke II. Tii sin dd dang dii han 1. Chi phi xiy dung co bin dd dang III. Dlu to tii chinh dii han 1. Oiu to gdp vdn vao don vi khic IV. Tii sin dii han khic 1. Chi phi tri trade dii han 2. Thlet bi, vat to, phy tung thay the dii han idng CftNG TAi SAn (270 = 100 * 200) 200 220 221 222 223 227 228 229 240 242 250 253 260 261 263 270 10 11 12 5 13 880,958,512,980 756,146,842,620 754,411,221,330 1,240,542,386,850 (486,131,165,520) 1,735,621,290 103,463,567,610 (101,727,946,320) 102,042,746,130 102,042,746,130 9,650,647,110 9,650,647,110 13,118,277,120 2,775,880,380 10,342,396,740 941,031,778,440 919,117339,310 809,723397,090 802,759,313,280 1,253,408,611,740 (450,649,298,460) 6,964,683,810 103^53,183,020 (96,588,499,210) 92,665330390 92,665,530,490 9,692388,210 9,692,588,210 7,035323,520 2,809,875,570 4,225,547,950 1300,681325,800 Cdc thuyit minh kim theo la mot bi phin hqrp thanh cua bao cbo tai chinh chuyin dii sang Ding Viit Nam nay 6

CONG TY C6 PH&N QU^^C Tl HOANG GIA Phtrdng BSi Chiy, TP. Ha Long Tinh Quing Ninh, CHXHCN Vi^t Nam MAU S6 B 01DN Ban hinh theo Thdng tu sd 200/2014/TTBTC ngay 22 thing 12 nim 2014 cua Bd Tii chinh BANG CAN 001 K^TOAN (Tiip theo) Tdi ngby 31 thbng 12 nbm 2020 Dorn vi: ngu&nvon Mi sd Thuyit minh Sdcudinim Sd dlu nim :. nuphaitra 300 144,593,436,390 120,182,699,930 1. No ngin han 1. Phii tri ngirdl bin ngin han 2. Ngvdi mua tri tiln trade ngin han 3. Thul vl cic khoin phii nip Nhi mrdc 4. Phii tri ngirdi lao ddng 5. Chi phi phii tri ngin han 6. Phil tri ngin han khic 310 311 312 313 314 315 319 14 15 16 17 118,234,722,060 6,992,209,770 604,748,820 6,645,955,290 6,786,086,190 2,489,543,940 49,118,319,510 93,709,432,300 7,246,764,470 678,971,800 4,763,225,210 10,792,601,100 293,265,900 7,022,759,240 7. Vay vi no thui tii chlnh ngin han 320 18 45,597,858,540 62,911,844,580 II. No dii han 1. Phii tri dii han khic D. VfiNCHUSftHftU 330 337 400 17 26,358,714,330 26,358,714,330 796/138,342,050 26/173,267,630 26,473,267,630 880,498,325^70 1. Vdn chi sd hov 1. Vdn diiu l C8 phieu phd thbng c6 quytn bleu quyet 2. Thing do vdn cd phin 3. Chenh lich ty gii hdi doil 4. Quy diu tu phit triin 5. (LS) luy kl (td) Uy kidtn cubi nbm tnrbc (td) nbm nay T^^NG C^^NG NGU&N v6n (440= 3004400) 410 411 4110 412 417 418 421 421a 421b 440 19 796,438,342,050 703,687,540,000 703,687,540,000 81,363,105,200 310,015,267,545 11,206,193,409 (309,833,764,104) (228,293,395,544) (81,540,368,560) 941,031,778,440 880^98,325370 703,687,540,000 703,687,540,000 81,363,105,200 312,534,882,805 11,206,193,409 (228,293,395,544) (155,497,498,934) (72,795,896,610) 1,000,681,025,800 girdi lap bieu Ktoin trudng Tdng Giim ddc Ngby 30 thbng 3 nsm 2021 Cbc thuyet minh kim theo Id mit bi phin hap thbnh cua bbo cbo tdi chlnh chuyin dii sang Ding Viit Nam nby 7

c6ng ty cd phan qu6c ti hoang gia Phudng BSi Chiy, TP. Ha Long Tinh Qulng Ninh, CHXHCN Viet Nam MAU S0 B 02DN Ban hinh theo Thfing tu sd 200/2014/TTBTC ngay 22 thing 12 nim 2014 cua Bo Tii chfnh BAO CAO K^^ QUA HOAT O0NG KINH DOANH Cho nsm tbl chinh kit thue ngby 31 thbng 12 nbm 2020 Don V): CHJTltU Ml sd Thuyit minh Nim nay Nim trade 1.Doanh thu bin hing vi cung dp dich vu 01 22 125.625.910.720 235.759.540.065 2.Cic khoin giim trir doanh thu 3.Doanh thu thuin vl bin hing vi cung dp dich vu (10=0102) 02 10 12S.525.910.720 235.759.540.065 4.Gii vdn hing bin vi dich vu cung dp 11 23 151.596.878.580 238.097.193.315 5.(L5)gdpvi bin hing vi cung dp dich vu (20=1011) 20 (26.070.967.860) (2.337.653.250) 6.Doanh thu hoat ddng til chlnh 21 25 3.730.466.040 5.168.764.485 7.Chi phi tii chlnh 22 26 8.072.880.200 8.355.613.665 Trong 36: Chi phi Ibl vay 23 5.854.936.500 6.425.716.095 8.Chi phi bin hing 25 27 13.323.233.280 20.444.484.030 9.Chi phi quin ly doanh nghiip 26 27 35.950.981.780 43.528.873.935 10.(Li) thuln tir hoat ddng kinh doanh 30 (79.687.597.080) (69.497.860.395) (30 = 20+(2122)(25+26)) ll.thunhdpkhic 31 261.598.820 701.552.220 12.Chi phi khic 32 2.114.370.300 3.943.680.435 13.(Li) khic (40=3132) 14.Tdng (li) kd toin trade thul 150=30+40) 40 50 (1.852.771.480) (81.540.368.560) (3.242.128.215) (72.739.988.610) 15.Chi phi thui thu nhdp doanh nghidp hidn hinh 51 28 16.Chi phi thul thu nhip doanh nghidp hoin lai 17.(LS) sau thul thu nh p doanh nghidp (60=505152) 52 60 (81.540.368.560) 55.908.000 (72.795.896.610) 18.(Id) co bin trdn cd philu 70 29 (1.159) (1.034) gudi lap biiu Ktoin trudng Tdng Giim ddc Ngby 30 thbng 3 nbm 2021 Cbc thuyit minh kirn theo id mit bi phin hap thbnh cua bbo cbo tdi chinh chuyin 361 sang Ding Viit Nam nby 8

CftNG TY Cd PHAN QU0C T? HOANG GIA Phudng Bii Chiy, TP. Ha Long Tinh Qulng Ninh, CHXHCN Viet Nam MALI S0 B 03DN Ban hinh theo Thdng tu sd 200/2014/TTBTC ngay 22 thing 12 nim 2014 cua Bd Tii chinh bao cao lltu chuy^n tiin t Cbo nbm tdi chlnh kit thbc ngby 31 thbng 12 nbm 2020 Don vi: CHi TltU 1. LUU CHUYEn T En Tft HOAT DONG KINH DOANH Misd Nim nay Nim trade 1.(16} tnrbc thui 01 (81.540.368.560/ (72.739.988.610) 2. Bdu chinh cho cbckhobnt Khluhao tii sin cd dinh Cic khoin dyphbng id chdnh lech ty gii hdi doai do dinh gii lai cic khoin muc tiin tdcdgdc ngoai td 02 03 04 51.578.056.880 1.095.025.680 56.052.126.165 (279.540.000) 920.222.385 litd hoat ddng diu tu Chi phi lai vay 3. Ili) tir hoot ding kinh doanh trade thay III v6n luu ling Ting giim cic khoin phii thu Ting giim hing tin kho ling giim cic khoin phii tri (Khdng ke lij vay phii tri) 05 06 08 09 10 11 19.779.480 5.854.936.500 122,992.570.020) 16.765.798.000 (3.879.981.140) 36.063.275.920 6.425.716.095 (9.621.463.965) 26.497.666.485 648.858.930. (57.267.705.855) Ting gjim chi phi tri trade Tiin lii vay di tri 12 14 (774.181.940) (3.295.714.940) 1.585.108.275 (6.341.411.490) trru chuyin tiin thubn td fropt Sing kinh doanh 20 21.886.625.880 (44.498.947.620) II. LUU CHUYEn TllN TU HOAT DONG dau TU 1. Tien chi mua s!m, xiy dung TSCD vi cic tii sin dii han khic 21 (8.269.996.980) (20.699.238.150) 2. Bin thu td bdi thudng thanh ly TSCO vl cic tii sin dii ban khic 22 397.249.580 luu chuyin tiin thubn tir hogt ling Ibuttr iii. luu chuyen tien tu hoat dong tai chinh 30 (7.872.747.400) (20.639.238.150/ 1. Bin thu tir di vay 2. Bin chl tri nq gdc vay luu chuyin tiin thubn tir hogt ling tbi chlnh 33 34 40 111.934.532.220 (128.581.115.600) (16.646.583.380/ 215.391.743.175 (231.345.114.270) (15.953.371.095) luu chuyin tiin thuln trong nim (50=20+30+40) Bin dlu nlm Anh hudng cilia thay ddi ty gii hdi doii quy ddi ngoai td Anh hudng cua chuyin ddi bio cio theo Thdng tu 200 Bin cud! nlm (70=50+60+61+62) J SO 60 61 62 70 (2.632.704.900) 35.478.264.010 (521.093.440) (J0ififl!L690) ^^m^ (81.151.556.865) 116.729.083.620 (470.326.050) 371.063.305 35.478.264.010 cos^ ^Mai Thj Dung Ngu^^i l$p bieu CaoThj'Huydn Ki toin trudng Ngby 30 thbng 3 nbm 2021 Cbc thuyit minh kirn theo ib mit bi phin hap thbnh cba bbo cbo tbi chlnh chuyin lii sang Dbng Viit Nam nby

CONG TY C0 PHAN QU0C TE HOANG GIAmAu S0 B 09DN Phudng Bai Chiy, TP. Ha Long Ban hinh theo Thdng tu sd 200/2014/TTBTC Tinh Quing Ninh, CHXHCN Viet Namngiy 22 thing 12 nim 2014 ciia Bd Tai chinh thuyet minh bao cao tai chinh chuyen d0i sang d6ng vi t nam Cbc thuyit minh nby Ib mit bi phbn hap thbnh vb cbn duple dpc ddng thbi vdibbo cbo tbi chlnh chuyin dii sang Obng Viit Nam kirn theo 1. THdNG TIN KHAl QUAT Hinh thue sd hdu vdn Cdng ty C6 phan Qudc td Hoing Gia (goi tit li "Cdng ty") li cong ty cd phin duuc chuyin doi hinh thdc hoat (Jong tir cdng ty lien doanh nude ngoai theo Nghj dinh sd 38/2003/NOCP cda Chinh phd ngiy 15 thing 4 nim 2003 ve vide chuyen ddi mdt sd doanh nghidp cd vdn dlu tu nude ngoii sang hoat ddng theo hinh thdc cdng ty cd phin vi Thdng tu lidn tjch sd 08/TTLTBKHBTC coa Bd Ke hoach Olu tu vi Bd Tii chinh ngiy 29 thing 12 nam 2003 hudng din thue hidn Nghi dinh sd 38/2003/NDCP. Ngiy 15 thing 6 nim 2005, Bd Ke hoach vi Diu tu dl dp Gily phdp dlu tu sd 953 CPH/GP cho phdp Cdng ty Lidn doanh TNHH Qudc te Hoing Gia chuyen thinh Cdng ty Co phin Qudc te Hoing Gia vdi mdnh gii cd phin, vdn didu Id vi tdng sd luqng cd phin nhu sau: Mdnh gii cd phin: 01 Od la My/cd phin Vdn dieu Id: 21.000.000 Dd la M\r Tdng sd luqng cd phin: 21.000.000 cd phin. Ngiy 14 thing 3 nim 2006, Bd Ki hoach vi Oiu tu dl cap Gily phdp diu tu sfta ddi sd 953 CPH/GPOC1 chip thuin vide chuyen ddi ddng tien ghi mdnh gii cd phin cua Cdng ty. Theo dd, mdnh gii cd phin, vdn dieu Id vi tdng sd luqng cd phin cua Cdng ty li: Mdnh gii cd phin: 10.000 /cd phin Vdn dieu Id: 332.136.000.000 VNO Tdng sd luqng cd phin: 33.213.600 cd phin. Cdng ty di thue hidn cac lln ting vdn didu Id vi vdn dlu tu qua cic nim. Theo Gily chiing nhin dlu tu sira ddi gin nhlt sd 544.2194.665 do Uy ban Nhin din tinh Quing Ninh dp ngiy 17 thing 7 nim 2018, vdn diu tu cua Cdng ty li 67.000.000 USD tuung duung 1.171.473.560.000 vi vdn dieu Id li 42.309.869,89 USD tutfng duung 703.687.540.000. Chii sd hou (Cdng ty me) cda Cdng ty li Cdng ty TNHH Olu tu Qudc tl Khil Tidp (thinh lip tai George Town, Oio Grand Cayman, Quin dao Cayman). Tdng sd nhan vidn cua Cdng ty tai ngiy 31 thing 12 nim 2020 li 829 ngudi (tai ngiy 31 thing 12 nim 2019:1.308 ngudi). Nginh nghi kinh doanh vi hoat ddng chfnh Cdng ty hoat dpng trong nginh kinh doanh khich sun vi duy tri mdt khu bidt lip trong khudn vidn du in de kinh doanh tro chui didn tir cd thudng va casino. Hoat ddng chfnh cua Cdng ty li xiy dung vi kinh doanh mdt khu khich san dat tidu chuin nim sao, kinh doanh tro chui cd thirdng dinh rieng cho ngudi nude ngoii ciing cic hoat ddng vui chui giii trf tai phudng Bai Chiy, thinh phd Ha Long, tinh Quang Ninh. Ngoii ra, Cdng ty diruc phdp lim Dai ly ddi ngoai td theo Gily chdng nhin sd 1060/NHNNQNN1 do Ngin hing Nhi nude Vidt Nam Chi nhinh Quing Ninh cap ngiy 28 thing 11 nim 2008. Chu ty sin xult, kinh doanh thdng thirdng Chu ty sin xult, kinh doanh thdng thircrng cua Cdng ty duuc thue hidn trong thd! gian khdng qui 12 thing. 10

QM&US0BO9DN THUYET MINH BAO CAO TAI CHINH CHUYEN O6l SANG D6NG Vl T NAM (Tiip theo) Thuyit minh vl khi ning so sinh thong tin trin bio cio tii chfnh chuyin ddi sang Ddng Vf t Nam Sd lidu so sanh li sd lidu cua bao cao tii chinh chuyen ddi sang Dong Vidt Nam da duuc kiem toin cho nim tii chinh kit thue ngay 31 thing 12 nim 2019. 2. CCY Sti LAP BAO CAO TAi CHfNH CHUYEN 001 SANG C0NG VlfT NAM VA NAm TAl CHfNH Cu sd l$p bio cio tii chfnh chuyin ddi sang Odng Vidt Nam Cdng ty sir dung Dd la My (USD) lim dun vi tien td ki toin. Ban Giim ddc Cdng ty cho ring vide sir dung dun vj tien td ki toan bing Dd la My li cin thiit de phan inh bin chat kinh tl cua cic nghidp vu lien quan din hoat ddng kinh doanh cua Cdng ty. Theo cic quy dinh ki toin hidn hinh tai Vidt Nam, Cdng ty di thue hidn chuyin ddi bio cio tii chfnh cho nim tai chinh kit thue ngiy 31 thing 12 nim 2020 duuc Up bing 06 la My (USD) sang Odng Vidt Nam () theo nguyen tic sau: Tii sin vi nu phai tra duuc chuyin ddi ra Ddng Vidt Nam theo ty gii giao dich thue tl cudi nim (li ty gii chuyen khoan cua mdt ngin hing thuung mai nui doanh nghidp thudng xuydn cd giao dich tai thdi diem bio cao); Vdn chu sd hdu (vdn gdp cda cd ddng, thing du vdn cd phin vi vdn khic duuc chuyin ddi ra Ddng Vidt Nam theo ty gia giao djch thue tl tai ngiy gdp vdn); Lqi nhuin sau thul chua phin phoi, cic quy trich td Iqi nhuin sau thul chua phin phdi phit sinh sau ngay diu tu dude chuyen ddi ra Odng Vidt Nam bing each tinh toin theo cic khoin muc cda Bao cio kit qua hoat ddng kinh doanh; iqi nhuin, cd tire da tri dupe chuyin ddi ra Ddng Vidt Nam theo ty gii giao dich thue te tai ngiy tri Idi tdc, cd tdc; Cic khoin muc thudc Bio cio kit qua hoat ddng kinh doanh vi Bio cio luu chuyln tidn t duuc quy ddi ra Ddng Vidt Nam theo ty gia giao dich thue te tai thdi diem phit sinh giao dich. Trudng hup ty gii binh quin ky ki toan xap xi vdi ty gii thue ti tai thdi diem phit sinh giao dich (chdnh Idch khdng vupt qua 3%) thi cd thi ip dung theo ty gii binh quin (niu Ida chqn). Chlnh lech ty gii phit sinh khi chuyin ddi Bio cio tii chfnh duuc lap bing ddng ngoai td ra Odng Vidt Nam duuc ghi nhan vio khoin muc "Chdnh Idch ty gia hdi doai" Ma sd 417 trong phin Vdn chi sd hqu trdn Bing can ddi ki toan. Bio cio tii chfnh chuyen ddi kdm theo khdng nhim phin inh tinh hinh tii chfnh, kit qui hoat ddng kinh doanh va tinh hinh luu chuyen tien td theo cac nguyen tic vi thong Id ki toin duuc chip nhan Chung tai cic nude khic ngoii Vidt Nam. Khi ning hoat d ng lidn tuc Td thing 4 nlm 2020, hoat ddng kinh doanh ciia Cdng ty bi inh hudng bdi djch COVID19 din din khoin Id sau thue thu nhap doanh nghidp la 81.540.368.560 va no ngin han vuot qui tii sin ngin han li 58.161.456.600 cho nim tai chinh kit thdc ngay 31 thing 12 nim 2020. Nhdng dieu ki n niy cho thay su ton tai ciia yiu td khdng chic chin trong yiu co the gay ra nghi ngd ding ki ve khi ning hoat dpng lien tuc ciia Cong ty. Hpi ddng Quin tri vi Ban Giim ddc da tich cue triin khai cic phuung in Ung phd vdi dai dich Covid19. Bao cao tii chfnh chuyen ddi sang Ddng Vidt Nam duuc lip tren cu sd hoat ddng lidn tuc trdn cu sd sau: Cdng ty theo ddi vi quin ly cac yeu ciu ciia cic td chdc tfn dung d t ra Si duy tri han muc tin dung dl duuc cap va Cdng ty cd the s(t dung han mdc tin dung cdn lai tai ngay 31 thing 12 nlm 2020 cia cac td chdc tfn dung vdi trj gia 64.402.141.460 (tdung ddung 2.798.876 USD) khi cin thiit; vi 11

C^NG TY C0 PHAN QU0C TE HOANG GIAM&US0BO9DN THUYET MINH BAO CAO TAI CHINH CHUYEn D0I SANG D&NG VI T NAM (Tiip theo) Cdng ty da thue hidn nhieu bidn phip bao gdm tilt kidm chi phi hoat dpng, triin khai cic hoat ddng tiip thi nhlm thu hut nhieu khich du Ijch va khich hing trong nude vi qudc tl. Theo dd, Cdng ty khing dinh tao ra du ddng tien cho hoat ddng kinh doanh. Nlm tii chfnh Nim tii chinh cua Cdng ty bit diu td ngiy 01 thing 01 vi kit thue vio ngiy 31 thing 12. 3. t6mtatcac CHfNH sach ketoan CHft yeu Sau diy li cic chinh sich kl toin chu yiu duuc Cdng ty ip dung trong vide l p bio cio tii chfnh chuyin ddi sang Odng Vidt Nam: LTdc tinh kl toan Vide l p bio cio tai chinh chuyin ddi sang Ddng Vidt Nam tuan thu theo chuin muc kl toin, chi do kl toan doanh nghidp Vidt Nam vi cac quy dinh phip ly cd lidn quan din vide lip vi trinh biy bio cao tii chinh yiu ciu Ban Giim ddc phii cd nhung udc tfnh vi gii dinh inh hudng din sd lieu bio cio ve cdng nq, tii sin vi vide trinh bay cic khoin cdng nq va tai sin tiem ting tai ngiy lap bio cio tii chfnh chuyin ddi sang Ddng Vidt Nam cung nhu cic sd lidu bao cio vd doanh thu vi chi phi trong sudt nim tii chfnh. M c dii cic udc tinh kl toin duuc lip bang tat ci su hiiu hilt cua Ban Giim ddc, sd thue tl phit sinh cd thi khic vdi cac udc tinh, gii djnh d t ra. Tiln Tien bao gdm tien mit tai quy, vi cic khoin tien gfti ngin hing khdng ty han. Ddu tu vio cdng cu vdn cda dun vj khic Oau tu vio cdng cu vdn cda dun vi khic phin inh cic khoin dlu tu cdng cu vdn nhung Cdng ty khdng cd quyen kiim soit, ddng kiem soit hole cd inh hudng ding ki ddi vdi bin dupe dlu tu. Khoin diu tu vio cdng cu vdn cic dun vj khic duuc phin inh theo nguyin gii trir cic khoin du phdng giim gii dau tu. Nu phii thu Nu phii thu li sd tiin cd thi thu hdi cua khich hing ho c cic ddi tuqng khic. Nu phii thu duuc trinh biy theo gia trj ghi sd trir di cic khoin du phdng phii thu kho ddi. Du phdng phii thu khd doi duuc trfch lap cho nhdng khoin nu phii thu dl qui han thanh toin tir siu thing trd len, ho^e cic khoin nu phii thu mi ngudi nu khd cd khi ning thanh toin do bj thanh ly, phi sin hay cic khd khan tirung tu. Rilng ddi vdi cic khoin phii thu tir hoat ddng kinh doanh trd choi cd thudng cia Ciu lac bd Qudc tl Hoing Gia, du phdng phii thu khd doi dirqc trich lap dua trin sd du trir phin d t cue vi tfnh theo tudi nu nhu sau: Thdi qian nd (thinq) 0 1 12 23 34 4 5 56 Trin 6 thing Ty H du phdnq (%) 3 6,25 12,50 25 50 75 100 12

C0NG TY C0 PHAN QO0C te HOANG GIAM&U S0 B 09DN THUYET MINH BAO CAO TAi CHINH CHUYEn O6l SANG e6ng VIET NAM (Tiip theo) Chfnh sich tin dung ddi vdi hoat ddng cua Ciu lac bd Qudc tl Hoing Gia Ngiy 01 thing 01 nlm 2010, Hdi ddng Quin tri Cdng ty dl ban hanh chlnh sich tfn dung sfta ddi ddi vdi hoat ddng ciia Cau lac bq Qudc tl Hoang Gia. Theo dd, tdng han mdc tin dung cho khich choi khdng vuqt qui 9 triiu USD. Cic khoin no tir 1,5 triiu USD trd lin phii cd tai sin dim bio ft nhlt li 50% gii trj khoin nq, thdi han cho no tdi da li 01 nim ddi vdi cic khoin nu cd tii sin dim bio vi tdi da li 06 thing ddi vdi cac khoin no khdng cd tai sin dim bio. Khich hing duuc cho nu dudi dang chip de choi tai Ciu lac bd Qudc te Hoang Gia vi duuc hoin tri bing chip hole bing tien. Hing tdn kho Hing tdn kho duuc hach toan theo phuung phip ke khai thudng xuyln vi duuc xic dinh trin cu sd gii thap hun gitra gia gdc vi gia trj thuin cd the thue hi n duuc. Gii gdc hang tdn kho bao gdm gii mua vi cic chi phi khic cd lien quan de cd duqc hang tdn kho d dia diim vi trang thii hi n tai. Gii gdc cia cic mit hang tdn kho duuc xic dinh theo cic phuung phip sau: Log! hbng tin khophuvng phbp tinh git Hang innhap trudc Xuat trudc Hing giai khitbinh quin gia quyen Hing luu ni m, my ngh Gii dich danh V t tu khicnhip trudcxult trudc Gii tri thuin cd the thue hi n duqc duuc xic dinh bing gii bin udc tfnh trir cic chi phi udc tfnh di hoin thinh sin pham cung chi phi tiip thi, bin hang vi phin phdi phit sinh. Du phdng giim gii hang tdn kho cda Cdng ty duuc trfch lip theo cic quy dinh ki toin hiin hinh. Theo dd, Cdng ty duoc phip trich lip du phdng giim gii hing tdn khp loi thdi, hdng, kirn pham chat vi trong trudng hup gii gdc cua hang tdn kho cao hun gii tri thuln cd the thue hiin duuc tai thdi diem kit thue nienddkitoan. Tii sin cd djnh hdu hinh vi khlu hao Tii sin cd dinh hou hinh duuc trlnh bay theo nguyen gii trir gii tri hao mdn IQy kl. Nguyin gii tai sin cd djnh hull hinh bao gdm gii mua vi toin bd cic chi phi khic liin quan true tiip din vi c dua tai sin vao trang thii sin sing sir dung. Tii sin cd djnh hdu hinh duuc khlu hao theo phuung phip dudng thing dua trin thdi gian hftu dung udc tinh, cu the nhu sau: SI nim Nhi cfta, vat kiln true35 May mdc, thiit bi10 Thiit W vin phdng510 Phuung tiin van tai8 Tii sin cd dinh khic5 Cic khoan lii, lo phit sinh khi thanh ty, bin tii sin li chinh l#ch gi&a thu nhip tir thanh ty vi gii tri cin lai cda tai sin va duuc ghi nhan vio Bio cio kit qui hoat ddng kinh doanh. Til sin cd djnh vd hinh vi khlu hao Tii sin cd dinh vo hinh thi hi#n gii trj quyen sd dung dat vi phin mem miy tfnh duuc trinh biy theo nguyen gii trir gii tri hao mdn luy ki. Quyen sir dung dat the hiin gii trj quyen sir dung 6,5 ha dat tai phudng Bli Chiy TP. Ha Long trong thdi gian cua Giay phdp dau tu la 26 nim vi 7 thing bit dau tir ngiy 13 thing 8 nim 1994. Quyen sir dung dat dudc phin bd theo phuung phip dudng thing dua trin thdi gian sir dung Id dat. 13

CfiNG TY C0 PHAN QU0C TE HOANG GIAMAU S0 B 09DN THUYET MINH BAO CAO TAI CHINH CHUYEn D0I SANG 05nG VlfT NAM (Tiip theo) Cic phin mem miy tinh dude phin bd vio chi phf theo phuung phip dudng thing trong 510 nim ki tu ngay bit dau sd dung. Chi phf xiy dung cu bin dd dang Cic tii sin dang trong qui trinh xiy dung phuc vu muc dich sin xult, cho thul, quin tri hoic cho bit ty muc dich nio khic duuc ghi nhan theo gii gdc. Chi phf niy bao gdm cic chi phi cln thiit dl hinh thinh tii sin phu hup vdi chinh sich kl toin cua Cdng ty. Vi c tfnh khau hao cua cic tai sin niy duuc ip dung gidng nhu vdi cac tai sin khic, bit diu td khi tii sin d vio trang thii sin sing sd dung. Cic khoin tri trudc Chi phi tri trudc bao gdm cic chi phf thue tl da phit sinh nhung cd lien quan din kit qui hoat ddng sin xuat kinh doanh cua nhieu ky ki toin. Chi phi tri trudc bao gdm gii tri cdng cu, dung cu di xuat dung vi cic khoan chi phi khic duuc coi la cd khi ning dem lai Idi fch kinh ti trong tuung lai cho Cong ty. Cic chi phf niy duuc vdn hda dudi hinh thue cic khoan tra trudc vi dupe phin bd vio Bio cio kit qui hoat ddng kinh doanh, sd dung phuong phip dudng thing theo cic quy dinh ki toin hiin hinh. Ghi nh n doanh thu Doanh thu tir hogt ding tro chai cd tha&ng Doanh thu ddi vdi hoat ddng cua Ciu lac bd Qudc tl Hoing Gia dude xic djnh theo ngiy ddi vdi hoat ddng choi bii tai ban choi vi mudi ngiy mdt Ian ddi vdi hoat ddng kinh doanh bing miy trd chdi di n tft, cu the: Doanh thu hoat ddng chdi bii tai bin chui duuc ghi nhan tren cu sd sd chinh lech gitta si chip cudi ca trir sd chip diu ca tai tung bin chdi cdng (+) sd chip tiln m t trong hdp drop box (+) sd chip chuyen tir ban chui vio quay trir () sd chip chuyen tir quly ra ban chui. Doanh thu miy trd chui bing tdng sd tiin khich nap vio miy Si chui trir di tdng sd tiln tri cho khich tai quay thu ngin. Doanh thu cung cap dich vu Doanh thu cua giao dich ve cung cap dich vu duuc ghi nhan khi kit qui cda giao djch dd duuc xic d nh mdt cich dang tin cay. Trudng hup giao dich ve cung cap djch vu liin quan din nhiiu nim thi doanh thu duuc ghi nhan trong nim theo kit qui phin cdng viic di hoin thinh tai ngiy cda Bing cin ddi kl toin cda nim dd. Kit qua cda giao dich cung dp dich vu duuc xic dinh khi thia min tit ci bin (4) diiu ki n (a)doanh thu duuc xic dinh tuung ddi chic chin; (b)cd kha ning thu dude Idi fch kinh ti tir giao dich cung dp dich vu dd; (c)xic dinh dude phin cdng viic da hoin thinh tai ngay cda bang cin ddi ki toin; vi (d)xic d inh duoc chi phi phit sinh cho giao dich vi chi phi di hoin thinh giao dich cung dp dich vu dd. Doanh thu bin hang Doanh thu ban hang duuc ghi nhan khi ding thdi thda min tat ci nim (5) dieu ki n sau: (a)cdng ty da chuyen giao phin Idn rdi ro vi Idi fch gin liin vdi quyln sd hftu sin pham hole hing hda cho ngudi mua; (b)cdng ty khdng cdn nim gift quyln quan ty hing hda nhu ngudi sd h(hi hing hda hoic quyln kiim soit hing hda; (c)doanh thu dude xic dinh tuung ddi chic chin; (d)cdng ty se thu duuc lui fch kinh te tir giao dich bin hing; vi (e)xic dinh duuc chi phf lien quan din giao dich bin hing. 14

cong ty cd phan quoc te hoang giamau s6 b 09dn thuyet minh bao cao tai chi'nh chuyen d6i sang osng vifr nam fnlp theo) Cic nghiip vu phit sinh bang ngoai ti khic USD duuc chuyin ddi sang USD theo ty gii tai ngiy phit sinh nghiip vu. Sd du cac khoan muc tiin ti cd gdc ngoai ti khic USD tai ngay kit thue niin dd ki toin duoc chuyen ddi sang USD theo ty gia tai ngay niy. Chinh lech ty gii phit sinh duuc hach toin vio Bio cio kit qua hoat ding kinh doanh. Chi phf di vay Chi phi di vay duuc ghi nh$n vio chi phi sin xuat, kinh doanh trong nim khi phit sinh, trir khi duuc vdn hoi theo quy dinh cua Chuan muc ki toan Viit Nam sd 16 "Chi phi di vay". Theo dd, chi phi di vay lien quan true tiip Sen viic mua, diu tu xay dung ho c sin xuat nhung tii sin cln mdt thdi gian tuung ddi dii de hoin thanh dua vio sd dung hoic kinh doanh duuc cdng vio nguyin gii tii sin cho din khi tii sin dd duoc dua vao sd dung hoic kinh doanh. Cic khoan thu nhip phit sinh td viic dlu tu tarn thdi cic khoan vay duuc ghi giim nguyin gia tii sin cd lien quan. Doi vdi khoan vay rieng phuc vu viic xiy dung tii sin cd d nh, bat ddng sin diu tu, lii vay duuc vdn hda ki ci khi thdi gian xay dung dudi 12 thing. Thul Thui thu nhip doanh nghiip thi hiin tdng gii tri cia sd thui phii tri hiin tai vi sd thui hoin lai. Sd thui phii tri hiin tai duuc tinh dua trin thu nhip chju thul trong nim. Thu nhip chju thui khic vdi Idi nhuin trudc thue duuc trinh bay tren bio cao kit qui hoat ddng kinh doanh vi thu nhip chju thui khdng bao gdm cic khoin thu nhip hay chi phi tinh thui hoic duuc khlu trir trong cic nim khic (bao gdm ci Id mang sang, niu cd) va ngoai ra khong bao gdm cic chi tieu khdng ch'iu thui hojc khong duuc khlu tru. Thui thu nhip hoan lai duuc tinh tren cic khoin chinh l ch gida gii tr) ghi sd vi cu sd tinh thui thu nhip cua cic khoin muc tii sin hoic cdng no tren bio cao tii chinh vi duoc ghi nhin theo phuung phip bing can ddi ke toin. Thue thu nhip hoan lai phai tri phii duuc ghi nhin cho tat ca cic khoin chinh lech tarn thdi con til sin thui thu nhip hoan lai chi duoc ghi nhin khi chic chin cd du Idi nhuin tfnh thul trong tuong lai de khlu tru cic khoin chlnh l ch tarn thdi. Thue thu nhip hoin lai duoc xic dinh theo thui suit du tinh si ip dung cho nim tii sin duuc thu hdi hay nu phii tri duuc thanh toin. Thui thu nhip hoan lai duuc ghi nhin vio bio cio kit qui hoat ddng kinh doanh va chi ghi vao vdn chu sd huu khi khoin thui dd cd lien quan din cic khoin muc duuc ghi thing vao vdn chu sd huu Tii sin thue thu nhip hoan lai va nd thui thu nhip hoin lai phii tri dude bii trd khi Cdng ty cd quyln hop phip di bu tru gida tai sin thui thu nhip hi n hanh vdi thue thu nhip hiin hinh phii nip vi khi cic tai sin thue thu nhip hoan lai va nd thui thu nhip hoan lai phai tra lien quan tdi thul thu nhip doanh nghiip dupe quin ty bdi cung mdt cu quan thuivi Cdng ty cd du dinh thanh toin thui thu nhip hiin hanh tren co sd thuan. Cic khoin Id tfnh thul se dude kiem tra vi phi duyit bdi ca quan thui dia phuung va cd thi dupe kit chuyen sang de bd tru vdi Idi nhuin tinh thui cua Cdng ty nhung khdng qua 5 nim tiip theo ke td nim phit sinh Id tfnh thue. Cdng ty khdng cd tai sin thui thu nhip doanh nghiip hoan lai nio duuc ghi nhan liin quan din khoin Id tinh thue niy do khdng chic chin ve khi ning thue hi n trong tuong lai. Viic xic dinh thue thu nhip cua Cdng ty cin cd vio cic quy dinh hiin hinh vl thue. Tuy nhiln, nhung quy dinh nay thay ddi theo tung thdi ky vi viic xic dinh sau cung vi thui thu nhip doanh nghiip tciy thupc vao kit qui kiem tra cua cu quan thui cd tham quyen. Cic loai thue khac duuc ap dung theo cac luit thue hi n hanh tai Viit Nam. 15

cong ty c6 phan quoc te hoang giamau S0 b 09dn thuyet minh bao cao tai chinh chuyen 061 sang o&ng viet nam (Tiip theo) tien Tiln mat Tiln gdi ngin hing khdng ky han SdcuSinlm 15.463.157.190 16.757.699.790 32.220.856.980 Sd dlu nim 29.571.301.790 5.906.962.220 35.478.264.010 5. DAU TU GQP VON VAO DON V KHAC Sd cudi nlm Sd dlu nlm Cdng ty Cd phin Chdng khoin Qudc ti Hoing Gia Gii gdc Du phinggii gdc DU phdng 9.650.647.110 9.692.588.210 9.650.647.110 9.692.588.210 Gii tr vdn gdp tuong dng vdi 2,25% vdn dieu li cfta Cdng ty Cd phin Chdng khoin Qudc tl Hoing Gia. Cong ty di dinh gia gii trj khoin dau tu niy va xic djnh khdng cln phii trich lip du phdng. phai thu ngan han cua khach hang Khich doan Long Bay Daily Hing Thing Dai ty Long Bay Cic khoin phii thu khich hang khic So cudl nlm 1.213.202.250 750.310.080 141.074.310 2.104.586.640 Sd dlu nlm 7.203.641.210 3.057.776.540 3.065.587.720 2.254.033.850 15.581.039.320 7. TRA TRUOC CHO NGl/Ol BAN NgAn HAN Cdng ty TNHH Co diin vi Cdng nghi An toin Thing Long Cdng ty Oiin luc Quing Ninh Chi nhinh Tdng Cdng ty Oiin luc miln Bac Cdng ty Oau tu va Phit trien NME Cdng ty Cd phan Thudng mai vi Dich vu THC Hi Npi Cdng ty TNHH V t liiu xay dung Gia Huy Doanh nghiip tu nhan Ha Viit Cdng ty TNHH Sin xult Thuung mai Pentens Cdng ty TNHH Trang tri npi thlt Webort Khic Sdcudinim 1.663.599.990 1.243.391.370 946.930.530 132.629.640 3.986.551.530 Sd diu nim 1.932.134.660 951.045.830 1.661.008.140 1.388.656.790 1.153.8S9.190 761.936.700 669.889.570 3.972.955.650 12.491.486.530 16

C0NG TY C0 PHAN QU0C te HOANG GIAMAU S0 B 09DN THUyEt MINH BAO CAO TAI CHINH CHUYEn 001 SANG D0NG VlfT NAM (Tiep theo) phaithu ngan han khac Phii thu thue gii tri gia ting vi thue tieu thu die Wet tuong Ung vdi sd chip khich cam cudi nim Cdng ty TNHH Oau tu Qudc te Khii Tiip Khic Trong dd: Phii thu khic tir cic bin liin quan (Chi tiet tai Thuyet minh sd 31) Sd cudi nlm 5.201.410.500 422.210.490 28.900.560 5.652.521.550 422.210.490 Sd dlu nlm 258.647.120 35.843.610 294.490.730 HANG T0N KHO Sd cudi nlm Sd dlu nlm Nguyin lieu, v t lieu Hing hda Gii gdc 10.689.387.540 3.835.743.990 Du phdng Gil gdc 12.900.880.180 4.013.999.010 Du phdng 14.525.131.530 16.914.879.190 17

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cong ty c0 phan qu0c te hoang gia THUYEf MINH BAo CAO TAi CHINH CHUYEn O0I SANG O&NG Vl^T NAM (Tiip theo) MAU S0 B 09DN 11.TANG, GIAM TAi SAN C0 O NH V0 H)NH Quyin sir dung dat Phin mlm ketoin Tdng NGUYEN GlA Sd du dlu nam Ting trong nam Chinh lech ty gii Sddu cudi nim GlA TR HAO MQN LOY KE Sd du dau nim Khiu hao trong nam Chinh lich ty gii Sd du cudi nim giatricqnl/u Sd du diu nim Sd du cudi nim 101.551.533.480 (439.426.800) 101.112.106.680 94.681.831.770 5.559.951.040 (497.689.660) 99.744.093.150 6.869.701.710 1.368.013.530 2.001.649.540 358.472.790 (8.661.400) 2.351.460.930 1.906.667.440 86.809.940 (9.624.210) 1.983.853.170 94.982.100 367.607.760 103.553.183.020 358.472.790 (448.088.200) 103.463.567.610 96.588.499.210 5.646.760.980 (507.313.870) 101.727.946.320 6.964.683.810 1.735.621.290 Nhu trinh bay tai Thuyet minh sd 18, Cong ty dl the chip toin bp gii tri quyln sft dung dat dl dim bio cho cic khoin vay tai Ngin hang Thuung mai Cd phin Dai Chung Viet Nam Chi nhinh Quing Ninh. Nguyen gii cua tii sin cd dinh bao gom cic tii sin cd dinh da khau hao hit nhung vin cdn sft dung vdi gii tri la 1.731.249.390 (ngay 31 thing 12 nim 2019:1.738.773.290 ). 12.CHI PH( XAY DUNG CO BAN D0 DANG Bien dftng trong nim: Sd dlu nim Ting trong nim Kit chuyen sang tii sin cd djnh Giim khic Chenh lech ty gii Sd cudi nam Chi tilt sd du: Nim nay 92.665.530.490 9.935.424.520 (558.208.880) 102.042.746.130 Nim truftc 89.438.605.605 9.799.670.715 (5.899.714.995) (433.147.230) (239.883.605) 92.665.530.490 Chi phi xay dung co bin dft dang dii han Khich san vi bi t thu Hoang Gia + Mua sam tbi sin co dinh + Sura chu/a icrn biet thu + Cac du an mdri Nhi da ning ( ) Sdcudinim 38.611.654.380 5.408.730.600 27.178.583.640 6.024.340.140 63.431.091.750 102.042.746.130 Sd diu nim 30.032.045.860 5.207.514.960 18.774.009.360 6.050.521.540 62.633.484.630 92.665.530.490 19

C0NG TY C0 PHAN QU0C TE HOANG GIA THUYET MINH BAO CAO TAi CHINH CHUYEn D0I SANG O0NG VlET NAM (Tiip theo) MAU S0 B 09DN ( ) Nhi da ning da duuc dau tu tft ngiy 10 thing 4 nam 2015 vfti tdng mftc dlu tu duuc Hpi ddng Quin tri phi duyet li 200 ty (tuung duung 9,5 tri u USD theo ty gii tarn tinh 21.000 /USD xem them tai Thuyit minh sd 30), viec thi cong xay dung dang tarn dftng sau khi Cdng ty vi dun vj ky hup ddng thue nhi da nang la Cdng ty TNHH Qudc ti Dieu Doanh ky thda thuan thanh ty hup ddng thue nhi da ning ngiy 28 thing 12 nam 2018. Hi?n tai, Cdng ty dang tfch cue tim kiim cic ddi tic khic dl hoin thiin cdng trinh vi cho thue. 13. THlEr B, VAT TU, PHU TUNG THAY THE DAl HAN V t tu dien, nvuc Vat tu xay dung Sd cudi nim Gii gdc Du phdng 1.454.876.280 422.785.740 10.587.706.350 1.277.400.150 12.042.582.6301.700.185.890 Sd dlu nlm Gil gdc Du phdng 1.837.915.190 424.623.140 4.095.207.550 1.282.951.650 5.933.122.7401.707.574.790 14. PHAl TRA NGU0I BAN NgAn HAN Cdng ty TNHH Vit li u Xiy dung Gia Huy Quing Ninh Cdng ty TNHH Du Thanh Cdng ty Cd phan Thuung mai vi Dich vu THC Hi Npi Phii tri cho cic ddi tuung khic Sd cudi nim Gii tri Sdcdkhi ning trinp 1.199.971.500 1.199.971.500 890.210.880 890.210.880 705.302.520 705.302.520 4.196.724.870 4.196.724.870 6.992.209.770 6.992.209.770 Sd diu nim Gii trj Sdcdkhi ning trinu 145.500.560 145.500.560 127.382.320 127.382.320 184.094.260 184.094.260 6.789.787.330 6.789.787.330 7.246.764.470 7.246.764.470 15. THUEVA CAC KHOAN PHAI N0P NHA NUQC Thul gii trj gia tang Thue tieu thu dacbiet Thue thu nhap ca nhan Thue khic Sd diu nim Sd phii nftp Sd di thue nftp trong nimtrong nim 1.655.600.400 12.183.458.280 12.310.715.620 2.869.869.130 29.868.838.440 27.713.319.340 237.755.680 1.755.136.600 1.849.451.520 30.300.480 30.300.480 Chinh l ch Sdcudinim tygii (5.150.090) 1.523.192.970 (46.530.450) 4.978.857.780 463.780 143.904.540 4.763.225.210 43.837.733.800 41.903.786.960 (51.216.760) 6.645.955.290 20

CONGTYC0 PHAN QU0CTE HOANG GIAMAUS0BO9DN THUVEt MINH BAO CAO TAi CHINH CHUYEn 001 SANG O0NG Vl T NAM (Tiip theo) 16. chi PHf phai tra ngan han Hi vay Khic Sd cudi nim 2.317.314.090 172.229.850 2.489.543.940 Sd dlu nim 91.746.700 201.519.200 293.265.900 17. PHAl TRA KHAc a)ngin han Nhan ky quy, ky cvpc ngin han + Dpi ly Thu Luang + Dpi ly Hang Thang 4Khbc Cic khoin phii tri, phii npp khic + Dai ly Long Bay (*) + Bao hiim xa hgi, bao hiim y tivb bio hiim that nghiip + Bio hanh xay dung + Chip trot not + Tien phai tra ve den bit cho hi dan + Khbc b)dii han Nhan ky quy, ky cvpc dii han + Dp/ ly Long Bay Sd cudi nim 972.609.690 244.504.260 468.000.390 260.105.040 48.145.709.820 43.126.331.430 1.018.146.480 2.303.853.24O 585.512.460 149.426.940 962.439.270 49.118.319.510 26.358.714.330 26.358.714.330 26.358.714.330 Sd diu nim 1.438.458.840 621.196.800 468.000.610 349.261.430 5.584.300.400 788.882.960 2.215.170.687 791.933.480 150.070.563 1.638.242.710 7.022.759.240 26.473.267.630 26.473.267.630 26.473.267.630 ( ) Phii tri ngin han khic tu Dai ty Long Bay bao gdm 15.340.444.860 tien chip ky gfti tai ngiy 31 thing 12 nam 2020 (tai ngay 31 thing 12 nim 2019:0 ). Sd tien d t cpc tft Dai ty Long Bay khdng fifty ngang vi khdng hoin lai theo thda thuan gifta dai ty va Cong ty trong hup ddng dai ty. 21

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CONG TY C0 PHAN QU0C TE HOANG GIA THUYET MINH BAO CAO TAi CHfNH CHUYEn D0I SANG O0NG VlET NAM (Tiip theo) MAU S0 B 09DN Sd cd phieu dang luu hinh Cd phiiu dupe duyet Cd phieu phd thdng Cd phiiu dang lute hinh Cd phieu phd thdng 5d cudi nim Cd phiiu 70.368.754 70.368.754 70.368.754 70.368.754 Sd dlu nim Cd phieu 70.368.754 70.368.754 70.368.754 70.368.754 M nh gia cd phiiu dang luu hinh li 10.000 /cd phiiu. Vdn dlu tir vi vdn diiu l Theo Gily chftng nhan dlu tu sfta ddi, vdn dlu tu vi vdn diiu li cua Cdng ty lln Itrpt li 1.171.473.560.000 vi 703.687.540.000 (ttrcrng dtrong 67.000.000 USD vi 42.309.869,89 USD) (ngiy 31 thing 12 nam 2019: 1.171.473.560.000 vi 703.687.540.000 ). Tai ngiy 31 thing 12 nam 2020, vdn dieu li da dupe cic cd ddng gdp du nhu sau: Cd ddng CdngtyTNHHOautU Qudc te Khai Tiip Bi Ngo Thu Mat Ong Nguyen Khfti Phit Bi Nguyin Tieu Mai Cac nhi dau tu khic Cing TheoGiiy_ chftng nh n dlu tft sfta Vdn dl gdp Sd cudi nim Sd dlu nim ddi '000 USD '000 %USD '000 % quy ddiquy ddi 369.386.320 22.219.546 369.386.320 52,49 22.219.546 369.386.320 52,49 22.619.8001.374.987 22.619.800 3,211.374.98722.619.8003,21 18.880.9201.149.924 18.880.920 2,681.149.92418.880.9202,68 17.709.5501.069.089 17.709.550 2,521.069.08917.709.5502,52 275.090.95016.496.324 275.090.950 39,1016.496.324275.090.95039,10 703.687.54042.309.870 703.687.540 10042.309.870703.687.540100 20. khoan muc ngoai bang can d0i ketoan JMP JYP AUD EUR HKD Sd cudi nim 4.826.234.560 83.486 _ Sd dlu nim 6.261.297.901 102.583 70.000 11.600 900 100 21. B0 PHAN THEO LTNH VftC KINH DOANH Cdng ty thue hiin phin cap quin ty theo hang muc kinh doanh. Cdng ty bao gdm 02 bi phin kinh doanh la Ciu lac bp va Khich san Biit thu vdi hoat ding chinh nhu sau: Ciu lac bp Qudc ti Hoing Gia: Kinh doanh trd chui cd thudng diy li hoat dung mang tinh chit thdi vu, khdng on dinh. Doanh thu phit sinh phu thupc vio sd lupng cic doin khich den chui vi kit qui chui cua khich. 24

C0NG TY C0 PHAN QU0C te HOANG GIAMAU 50 B 09DN THUYET MINH BAO CAO TAi CHINH CHUYEN 001 SANG 06nG Vl T NAM (Tiip theo) Khich san Wet thu Hoing Gia: Cho thue phdng khich sen, Wet thu, dich vu In udng vi cic dich vu lien quan khic. Cic thong tin vd hoat ding kinh doanh theo hi phin cua Cdng ty nhu sau: Nim nay Khich san vi Ciu lac hi Biet thu Hoing Gia ButrirTdng cing 1.Doanh thu thuln tft ban hing hda vi djch vu ra ben ngoii 2.Khiu hao vi chi phi phin bd 3.(Lo) tft hoat ding kinh doanh 4.Tai sin cd dinh hftu hinh, tai sin cd djnh vd hinh va tii sin dii han khic tang trong nim 5.Tii sin bi phan 6.Tii sin khdng phan bd Tdng tii sin 7.Np phii tri bd phin 8.Np phii tri khong phin bd Tdng Np phii tri 70.228.469.920 55.297.440.800 125.525.910.720 14.896.426.720 37.960.422.640 52.856.849.360 (53.754.641.360) (25.932.955.720) (79.687.597.080) 1.803.960.990 12.564.725.550 14.368.686.540 172.467.083.100 702.172.170.570 (313.987.004.760) 560.652.248.910 380.379.529.530 172.467.083.100 702.172.170.570 (313.987.004.760) 941.031.778.440 442.494.495.300 4.715.416.290 (313.987.004.760) 133.222.906.830 11.370.529.560 442.494.495.300 4.715.416.290 (313.987.004.760) 144.593.436.390 Nim trade Khich san vi Biet thu Hoing Cau lac bjgia BCitrft Tdng cjng 1.Doanh thu thuln tft bin hang 97.778.526.180 137.981.013.885 235.759.540.065 hda vi dich vu ra ben ngoii 2.Khiu hao vi chi phi phan bd 21.014.303.025 40.135.747.530 61.150.050.555 3.Lpi nhu n/(l&) tft hoat ddng (92.979.034.035) 23.481.173.640 (69.497.860.395) kinh doanh 4.Tii sin cd dinh hftu hinh, tii 11.284.121.295 6.798.482.685 18.082.603.980 sin cd djnh vd hinh va tii sin dii han khic tang trong nim 5.Tii sin bp phan 193.672.546.150 738.028.919.690 (357.755.002.080) 573.946.463.760 6.Tii sin khdng phan bd Tdng tii sin 7.Nu phii tri bd ph n 8.Nu phii tri khong phan bd Tdng Np phii tri 426.734.562.040 193.672.546.150 738.028.919.690 (357.755.002.080) 1.000.681.025.800 410.716.974.820 11.098.808.600 (357.755.002.080) 64.060.781.340 56.121.918.590 410.716.974.820 11.098.808.600 (357.755.002.080) 120.182.699.930

C0NG TY C0 PHAN QU0C TE HOANG GIA THUYET MINH BAO CAO TAi CHiNH CHUYEn D0I SANG O0NG VlET NAM (Tiep theo) MAU S0 B 09DN 22. DOANH THU HANG BAN VA D CH VU CUNG CAP Doanh thu phdng nghi Doanh thu chip Doanh thu dich vu in udng, giii khat Doanh thu xing Doanh thu dich vu khic Nlm nay 36.111.204.920 65.305.249.800 17.857.503.720 4.923.196.740 1.328.755.540 125.525.910.720 Nim trade 97.350.760.095 79.887.290.625 34.599.993.615 17.891.212.260 6.030.283.470 235.759.540.065 23. GlA V0N HANG BAN VA D CH VU CUNG CAP Chi phi thpc pham vi dd udng Chi phi nhan cdng Chi phi khau hao tii sin cd dinh Chi phi dich vu mua ngoii, chi phi phin bd va chi phf khic Nim nay 7.757.039.780 72.831.926.440 49.408.907.240 21.599.005.120 N8m trade 15.298.012.860 130.226.341.335 51.999.425.130 40.573.413.990 151.596.878.580 238.097.193.315 24. CHI PHf SAN XUAT, KINH DOANH THEO yeu T0 Nim nay Nim trade Chi phi thue phim vi dd udng Chi phf nhan cdng Chi phi khau hao tii sin cd dinh Chi phi dich vu mua ngoai, chi phi phan bd vi chi phi khic 7.757.039.780 106.006.089.000 51.578.056.880 5.529.907.980 15.298.012.860 176.255.933.520 56.052.126.165 54.464.478.735 200.871.093.640 302.070.551.280 25. DOANH THU HOAT D0NG TAl CHfNH Nim nay Nim trudc Lii tiln gfti Lai chenh l ch ty gii Doanh thu hoat ddng tii chinh khic 4.395.440 1.782.444.440 1.943.626.160 129.869.625 2.096.433.525 2.942.461.335 3.730.466.040 5.168.764.485 26

C0NG TY C0 PHAN QU0C TE HOANG GIA THUYEr MINH BAO CAO TAi CHfNH CHUYEN D0I SANG O0NG VlET NAM (Tiep theo) M AU S0 B 09DN 26. CHI PHfTAl CHfNH Nim nay Nlm trade Chi phi lai vay Lo chenh lech ty gii 5.854.936.500 2.217.943.700 6.425.716.095 1.929.897.570 8.072.880.200 8.355.613.665 27. CHI PHf BAN HANG VA CHI PHf QUAN LY DOANH NGHlEP Cic khoin chi phf bin hing phit sinh trong nim Chi phi nhan cdng Chi phi dung cu sin xuat Chi phi khau hao TSCO Chi phi d ch vu mua ngoii Cic chi phi khic Nim nay 10.963.185.940 344.621.200 1.097.129.880 92.234.100 826.062.160 Nam tru*vc 15.312.106.335 441.300.480 1.160.044.410 159.710.520 3.371.322.285 Cic khoin chi phi quln ly doanh nghidp phit sinh trong nim Chi phi nhan cdng Chi phi dung cu sin xuat Chi phi khau hao TSCO Chi phi dich vu mua ngoai Cic chi phi khic Cic khoin ghi giim chi phf quin ly doanh nghidp Hoan nhap du phdng phii thu khd ddi 13.323.233.280 22.210.976.620 389.557.560 1.072.019.760 7.545.591.060 4.732.836.780 20.444.484.030 30.717.485.850 436.641.480 1.206.541.230 4.608.216.900 6.839.528.475 (279.540.000) 35.950.981.780 43.528.873.935 28. CHI PHfTHuETHU NHAP DOANH NGHlEPHlENHANH Cdng ty cd nghta vu ndp thue thu nhip doanh nghidp theo thud suit phd thdng dupe hudng dan tai cic quy dinh hidn hanh. Theo dd, Cong ty cd nghta vu ndp thud thu nhap doanh nghidp theo 20% tren thu nhap chju thud. Chi phi thud thu nhap doanh nghidp trong nim chi tidt nhu sau: Thud thu nhap doanh nghidp phii ndp cho nlm hidn tai (Lo) ke toan trudc thud Oieu chinh cho thu nhap chiu thud 7rft: Thu nhip khong chiu thuiva dieu chinh khac Cing: Cac khoan chi phi khing duac khau trir Trir: Chenh lech gib tri chip trii nii cuoi nam va dau nam LS tfnh thud nim hidn hinh Thu nhip chju thui suit thing thucrng_ Chi phi thud thu nhap doanh nghidp tfnh trdn thu nhap chiu thud nim hidn hanh Nim nay (81.540.368.560) (661.682.588) 1.418.394.460 (138.900.580) (80.922.557.268) Nam trifdx (72.739.988.610) (661.671.180) 3.119.712.990 (1.360.893.900) (71.642.840.700) 27

C0NG TY C0 PHAN QU0C te HOANG GIAMAU S0 B 09DN THUYET MINH BAO CAO TAi CHfNH CHUYEn O0I SANG O0NG VIET NAM (Tidp theo) 29. (L0) CO BAN TREN C0 PHlEu Nim nay Nim trudc (LS) sau thud thu nhip doanh nghidp () (81.540.368.560)(72.795.896.610) (Lo) phan t>8 cho cd ddng sd hftu cd phieu phd thdng (81.540.368.560)(72.795.896.610) () Co phieu phd thdng dang luu hinh binh quan trong 70.368.75470.368.754 nim (cd phieu) (Lo) co bin tren cd phieu ()(1.159)(1.034) 30.CAC KHOAN CAM KEr Tai ngiy kdt thue nim tai chfnh, Cdng ty cd cac khoin cam kdt nhir sau: Cam kit dau ra Ngay 21 thing 4 nam 2015, Hdi dong Quin tri da phd duyet ting tdng mftc dlu tu cho nhi hing da ning len mftc khoang 200 ty (tuung duung 9,5 tridu USD theo ty gii tarn tinh 21.000 /U5D). Nhi da ning di dupe diu tu tft ngiy 10 thing 4 nam 2015. Tai ngiy 31 thing 12 nim 2020, gii tri da dlu tft li 63.431.091.750 vi tdng gii tri cac hup ddng xiy dung vi lip d t, mua thidt bi cho Cdng ty dl ky nhung chua thue hidn li 2.666.283.750. Ngiy 25 thing 6 nim 2017, Dai hdi ddng cd ddng di thdng qua vide ting vdn dlu tu tft 67 tridu USD len 120 tridu USD theo Nghi quyet sd 2017/NQHOCOTN de phuc vu nhu ciu sfta chfta khu bidt thu vi kd hoach diu tu xay dung mft rpng kinh doanh cua Cdng ty trong tuung lai. Cam kit mua sam xiy dung tai sin edd/nh Tinh ddn ngiy 31 thing 12 nam 2020, tdng gii tri cic hpp ddng xiy dung vi lap d t, mua thidt bi cho Cdng ty (khdng bao gdm gia tri hup ddng lien quan ddn nhi hing da ning) da ky nhung chua thue hidn li 1.662.978.720 (ngiy 31 thing 12 nam 2019: 24.152.422.770 ). Cam kit tri tien thue dst Theo Gidy phep diu tu sd 953 CPH/GP ngiy 15 thing 6 nim 2005 cua Bd Kd hoach vi Olu tu, Cdng ty cd nghta vu npp tien thud dat cho Nhi nude Vidt Nam tu thing thft 8 cua nam thu 27 kd tft ngiy cap Giay phep diu tu lln diu vao ngiy 13 thing 8 nam 1994. Gii tien thud duuc xic djnh theo thai gii tai thdi diem thue hidn thud. 31.nghiEp vu va s0 di/ vqi cac ben lien quan Danh sich cic ben lidn quan cd giao djch vi sd du chu ydu trong nim: Bin lidn ouanmdi quan hd Cdng ty TNHH Oiu tu Qudc td Khii TidpCdng ty me Sd du chu ydu vdi cic ben lien quan tai ngiy kdt thue nien dp kd toin: Phii thu ngin han khic Cdng ty TNHH Olu tir Qudc td Khii Tidp Sd cudi nim 422.210.490 Sd dlu nlm 28

cong ty c6 phan qu0c te hoang gia THUYET MINH BAO CAO TAI CHfNH CHUYEn 001 SANG O0NG VlET NAM (Tidp theo) MAU S0 B 09DN Tdng thu nh p Ban Giim ddc dirpc hirdng trong nim nhu sau: Chftc vu QngOdTriV?Tdng Giim ddc Ong Pham Ngoc Nam Phd Tdng Giim ddc thft nhlt Ong Loh Siaw Kiang Phd Tdng Giim ddc thft hai Bi Cao Thi Huyen Kd toin trudng (bd nhiem ngiy 01 thing 7 nim 2019) Bi Nguyin Linh Chi Kd toin trudng (miln nhidm ngiy 01 thing 7 nim 2019) Nim nay, 889.037.160 244.020.000 723.121.490 241.971.000 2.098.149.650 Nim trudc 1.090.371.815 350.000.000 973.107.710 170.136.000 167.916.700 2.751.532.225 32. THdNG TIN B0 SUNG CHO CAC KHOAN MUC TRlNH BAY TRONG BAo CAO LUU CHUYEn T En TE Tien chi mua tii sin cd dinh vi chi phi xiy dung cu bin dd dang trong nlm khdng bao gdm sd tiln 6.190.564.380 (nim 2019: 3.S68.738.640 ) li sd tiln dung dd mua thlm tii sin cd dinh vi xay dung co bin dd dang phit sinh trong nlm mi chua dupe thanh toin vi dl bao gim sd tiln 2.711.843.550 (nlm 2019:11.719.335.210 ) tri trudc cho nhi cung dp de mua tii sin cd dinh vi xiy dung co bin dd dang. VI viy, mdt khoin tiin tuong ftng di duoc diiu chinh trin phin thay ddi cic khoin phii tri, cic khoin phii thu tuong ftng. 33. SU KlEN KHAC Anh hudng COVID19 Do inh hudng trin di n rdng ciia nhftng dlin Win dich binh COVID19, nhilu thich thue dl phit sinh cho tit ci cic nginh kinh ti. Nhftng thay ddi niy cd thi inh hudng Idn din cic hoat ddng, \qb ich vi nghta vu kinh tl cua Cdng ty. Hiin tai, Ban Giim ddc Cdng ty dl thin trong theo ddi vi dinh gii inh Ngby 30 thbng 3 nbm 2021

CONG TY CO PHAN QUOC T!E,HOANG GIA Sd': 0^ /CV/HG "Vlv: Giai trinh chenh t^ch l(ri nhuqn sau thue nim 2020& 2019 va phiromg an khic phtfc " C0NG HO A XA H0ICHIJ NGHlA VlfiT NAM Doc lap Tir do Hanh phuc *** Ha long, ngby5^ thing 03 nam 2021 Kinh god: UY BAN CHtlNG KHOAN NHA NU0C Sd GIAO DICH CHONG KHOAN THANH PHd h6 CHI MINH Can eft thong tu s6 155/2015/TTBTC ban hanh ngay 06/10/2015 cua Bp tai chinh hudng dan ve cong bo thong tin tren thj truftng chftng khoftn. C6ng ty C0 phsn Qudc te' Hoang Gia (ma chftng khoftn RIC) xin giai trinh chdnh lpch lpi nhuan sau thue nam 2020 & 2019 va phuong an khac ph\tc nhu sau: I. Giai trinh Ipi nhuan sau thui thu nhap 2020 so vdi a^m 2019 VT; TT Dien giai Nam 2020 N5m 2019 So tien t^ng, giam Ty Iq t^^ng, (giam) % I II III 1 2 3 4 IV V III Doanh thu ban hang va cung cap dich vu Doanh thu hogt (tpng tai chinh Chi phf Chi phi ho^t dpng tai chinh Gia vdn hang ban Chi phi bin hang Chi phi quan ty Cdng chi phf (14) Thu nhap ^hac Chi phi khac Loi nhuan sau thul' 125,525,910,720 3,730,466,040 8,072,880,200 151,596,878,580 13,323,233,280 35,950,981,780 208,943,973,840 261,598,820 2,114,370,300 (81,540,368,560) 235,759,540,065 5,168,764,485 8,355,613,665 238,097,193,315 20,444,484,030 43,528,873,935 310,426,164,945 701,552,220 3,943,680,435 (72,795,896,610) (110,233,629,345) (1,438,298,445) (282,733,465) (86,500,314,735) (7,121,250,750) (7,577,892,155) (439,953,400) (1,829,310,135) (8,744,471,950) (46.76) (27.83) A (3fe^b) (62.71) (46.39) Nam 2020 lpi nhu^n sau thud thu nhap doanh nghidp cdng ty giam 8.744.471.950 so vdi nam 2019, nguyen nhan chu ydu nhu sau: 1.Doanh thu ban hang vft cung cap dich vp giam: Nguyen nhan chu ydu la do dai djch Covid19 da bung phdt tft quy IV nam 2019 va cho ddn hdt n3m 2020 vin chua dupe khdng chd, udc tinh khdng chi anh hudng n^ng nd ddn doanh thu nam 2020 ma kha nang vin cdn anh hudng ddn KQKD nam 2021. 2.Doanh thu hoat dpng tai chinh giam: Nguyen nhan chu ydu la do lai chdnh lech ty gia trong ky giam. 3.Gia vdn hang ban nam 2020 giam so vdi nam 2019:

Nguyen nhan: Do dai dich Covid 19 anh hudng ndng nd ddn hoat dpng sdn xudt kinh doanh ciia cdng ty ndn Cdng ty phai cat giam nhan lftc ddng thdi cho nhan vidn nghi gian cdng, mat khac doanh thu m^t hang 8n, udng nam 2020 ciing giam mpnh so vdi nam 2019 ndn gia vdn giam. 4.Chi phi ban hang vd chi phi quan ly gidm: Nguyen nhan: do dai djch ndn Cdng ty phai cat giam nhan lye d6ng thdi cho nhsn vidn nghi gian cdng. 5.Thu nhap khac giam Nguyen nhan: Do nam 2020 thu tidn tip cho nhan vidn giam ddng thdi doanh thu ddn bu bat dia do dung cua khdeh hang cung giam. 6.Chi phi khac giam la do cac khoan quyen gdp ung hp, chi khac vd chi tidn tip che nhan vidn giam. Do doanh thu gidm nhieu ndn m^c du mpt sd chi tidu chi phi giam van khdng du bu dap sd giam doanh thu dan ddn lpi nhusn sau thud thu nhpp doanh nghipp nam 2020 Id them so vdi nam 2019 la 8.744.471.950. n. Phuung an khac phuc. Hpi ddng quan trj va Ban giam ddc didu hanh dang tlm mpi bin phdp diy mpnh doanh thu, giam chi phi, ngay 29/3/2021 Hpi ddng quan tri da thdng nhat kd hoach san xuit kinh doanh ndm 2021, theo dd doanh thu nam 2021 la : 10.355.000 USD, lpi nhudn sau thud la 505.000 USD. Bang so sanh Doanh thu va Lpi nhuan sau thue nam 2020 v& nam 2021 TT Chi tieu Thpc hif n nam 2020 USD Ke hoach nam 2021 USD I Doanh thu ban hang va cung cap dich vu 125,525,910,720 5,368,944 10,355,000 n Lpi nhuan sau thud' (81,540,368,560) (3,487,612) 505,000 Ddi vdi bp phan Cdu lac bp: Trong nam 2021 Cdng ty vln sd tidp tyc tim kiem ngudn khach nude ngoai dang d Vipt Nam khdng vd nude dupe do dich Covid 19, khach hang tyi cac khu Cdng nghipp, Khach nude ngoai ddn Vidt Nam trdn ede chuyen bay thuong mpi, Ddi vdi bp phpn KMch spn Bipt thy Cdng ty tidp tyc hqip tdc vdi cac Cdng ty lft hanh dd khai thdc ngudn khdeh trong nude ddng thdi cudi nam 2020 dpi dich Covid 19 da tpm thdi duyc khdng chd, vide tidm Vacxin da dupe trien khai tidm trdn dipn r^ng do vay Cdng ty tin tudng rang lupmg khdeh hang trong ndm 2021 sd tang so vdi nam 2020, Cdng ty da chudn b\ cac didu kipn s^n sang vd tdt nhdt cho giai dopn phyc hdi va phdt triin.

Do vyy Cdng ty tin tudng rang kdt qua kinh doanh nam 2021 sd dyt duyc nhu nghi quydt dd ra. Trdn day la giai trinh cua Cdng ty Cd phdn qudc td Hoang Gia, kinh Utah Uy ban chftng khoan nha nude, Sd giao dich chftng khoan thanh phd H6 chi Minh va cac nha ddu tu dupe bidt. Trdn trong cam cm! gia