Standard Financial Statements Reporting Manual for All Hotels Operating in the Emirate of Abu Dhabi

04/11/2020
Messrs. Hotel Establishments’ General Managers ﺍﻟﺳﺎﺩﺓ/ ﻣﺩﺭﺍء ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﺍﻟﻣﺣﺗﺭﻣﻳﻥ
Circular No. 71/2020 71/2020 ﺗﻌﻣﻳﻡ ﺭﻗﻡ
Subject: Standard Financial Statements Reporting
Manual For All Hotels Operating in the Emirate of Abu
Dhabi
ﻓﻲ ﺍﻋﺗﻣﺎﺩ ﺩﻟﻳﻝ ﺗﻘﺎﺭﻳﺭ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻘﻳﺎﺳﻳﺔ ﻟﻠﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﺍﻟﻣـﻭﺿﻭﻉ:
ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ
Greetings, ﺗﺣﻳﺔ ﻁﻳﺑﺔ ﻭﺑﻌﺩ،
Pursuant to the above subject, pursuant to Law No. (8)
of 2018 concerning the establishment of the Department
of Culture and Tourism – Abu Dhabi (DCT Abu Dhabi);
Law No. (13) of 2006 concerning the control of tourist
establishments in the Emirate of Abu Dhabi; the decision
of the President of the Executive Council No. (15) of
2015; Decree No. (94) of 2018 on the Executive
Regulations for the Control of the Income of Tourist and
Hotel Establishments in the Emirate of Abu Dhabi;
Decree No.(95) of 2020 relating to Standard Financial
Statements Reporting Manual for All Hotels Operating in
the Emirate of Abu Dhabi; and Circular No. (03) of 2016
concerning municipality fees for hotel stays in the
Emirate of Abu Dhabi.
ﺑﺷﺄﻥ 2018 ( ﻟﺳﻧﺔ8ﺑﺎﻹﺷﺎﺭﺓ ﺇﻟﻰ ﺍﻟﻣﻭﺿﻭﻉ ﺃﻋﻼﻩ، ﻭﺑﻧﺎء ً ﻋﻠﻰ ﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
ﺑﺷﺄﻥ ﺍﻟﺭﻗﺎﺑﺔ ﻋﻠﻰ 2006 ( ﻟﺳﻧﺔ13ﺇﻧﺷﺎء ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ، ﻭﺍﻟﻘﺎﻧﻭﻥ ﺭﻗﻡ )
ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، ﻭﻋﻠﻰ ﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺍﻟﻣﺟﻠﺱ ﺍﻟﺗﻧﻔﻳﺫﻱ ﺭﻗﻡ
ﺑﺷﺄﻥ ﺭﺳﻭﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻋﻠﻰ ﺍﻹﻗﺎﻣﺔ ﻓﻲ ﻓﻧﺎﺩﻕ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ، 2016 ( ﻟﺳﻧﺔ15)
ﺑﺷﺄﻥ ﺍﻟﻼﺋﺣﺔ 2018 ( ﻟﺳﻧﺔ94ﻭﻋﻠﻰ ﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ ﺭﻗﻡ )
ﺍﻟﺗﻧﻔﻳﺫﻳﺔ ﻟﻠﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺇﻳﺭﺍﺩﺍﺕ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻭﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ،
ﺑﺷﺄﻥ ﺍﻋﺗﻣﺎﺩ 2020 ( ﻟﺳﻧﺔ95ﻭﻋﻠﻰ ﻗﺭﺍﺭ ﺭﺋﻳﺱ ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ ﺭﻗﻡ )
ﺩﻟﻳﻝ ﺗﻘﺎﺭﻳﺭ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻘﻳﺎﺳﻳﺔ ﻟﻠﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭ ﻅﺑﻲ ﻭﻋﻠﻰ
ﺑﺷﺄﻥ ﺗﻁﺑﻳﻖ ﺭﺳﻭﻡ ﺍﻟﺑﻠﺩﻳﺔ ﻋﻠﻰ ﺍﻹﻗﺎﻣﺔ ﻋﻠﻰ 2016 ( ﻟﺳﻧﺔ03ﺗﻌﻣﻳﻡ ﺭﻗﻡ )
ﺍﻟﻔﻧﺎﺩﻕ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ.
The purpose of issuing this guide is to unify the
concepts, mechanisms, and financial and statistical data
declared by hotel establishments so that DCT Abu
Dhabi can analyse this data and fulfil its mandate to
regulate and support the sector by developing periodic
reports and sector strategies for the Government of Abu
Dhabi. Accordingly, the following was decided:
ﻳﻬﺩﻑ ﺇﺻﺩﺍﺭ ﻫﺫﺍ ﺍﻟﺩﻟﻳﻝ ﺇﻟﻰ ﺗﻭﺣﻳﺩ ﺍﻟﻣﻔﺎﻫﻳﻡ ﻭﺍﻵﻟﻳﺎﺕ ﻭﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ
ﻭﺍﻹﺣﺻﺎﺋﻳﺔ ﺍﻟﺗﻲ ﺗﺻﺭﺡ ﺑﻬﺎ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ، ﻟﻛﻲ ﺗﻘﻭﻡ ﺍﻟﺩﺍﺋﺭﺓ ﺑﺗﺣﻠﻳﻝ ﻫﺫﻩ
ﺍﻟﺑﻳﺎﻧﺎﺕ ﻭﺭﻓﻊ ﺍﻟﺗﻘﺎﺭﻳﺭ ﺍﻟﺩﻭﺭﻳﺔ ﺍﻟﺗﻲ ﺗﻬﻡ ﺻﺎﺣﺏ ﺍﻟﻘﺭﺍﺭ. ﻟﺫﺍ، ﻭﺑﻧﺎء ً ﻋﻠﻳﻪ، ﺗﻘﺭﺭ
ﻣﺎ ﻳﻠﻲ:
1- The Standard Financial Statements Reporting Manual
for All Hotels Operating in the Emirate of Abu Dhabi shall
be enacted in accordance with the annex attached to this
Circular (English language version).
- ﻳﻌﺗﻣﺩ ﺩﻟﻳﻝ ﺗﻘﺎﺭﻳﺭ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻘﻳﺎﺳﻳﺔ ﻟﻠﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ1
ﻭﻓﻖ ﺍﻟﻣﻠﺣﻖ ﺍﻟﻣﺭﻓﻖ ﺑﻬﺫﺍ ﺍﻟﻘﺭﺍﺭ )ﻧﺳﺧﺔ ﺍﻟﻠﻐﺔ ﺍﻹﻧﺟﻠﻳﺯﻳﺔ(.
2- The Standard Financial Statements Reporting Manual
for All Hotels Operating in the Emirate of Abu Dhabi
should be read and implemented alongside the
legislation, regulations and other policies related to the
f i n a n c i a l s y s t e m a n d r e g u l a t i o n o f t o u r i s m
establishments in the Emirate of Abu Dhabi.
- ﻳﺟﺏ ﻗﺭﺍءﺓ ﻭﺗﻧﻔﻳﺫ ﺩﻟﻳﻝ ﺗﻘﺎﺭﻳﺭ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻘﻳﺎﺳﻳﺔ ﻟﻠﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻓﻲ2
ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﻣﻊ ﻣﺭﺍﻋﺎﺓ ﺍﻟﺗﺷﺭﻳﻌﺎﺕ ﻭﺍﻟﻠﻭﺍﺋﺢ ﻭﺍﻟﺳﻳﺎﺳﺎﺕ ﺍﻷﺧﺭﻯ ﺍﻟﻣﺗﻌﻠﻘﺔ ﺑﺎﻟﻧﻅﺎﻡ
ﺍﻟﻣﺎﻟﻲ ﻭﺍﻟﺭﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﺳﻳﺎﺣﻳﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ.
3- The concerned department within DCT Abu Dhabi will
circulate the Manual to all hotel establishments, as well
as conducting awareness and training workshops to
support the adoption of the guidelines.
- ﺗﺗﻭﻟﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻣﻌﻧﻳﺔ ﺑﺎﻟﺩﺍﺋﺭﺓ ﺗﻌﻣﻳﻡ ﺩﻟﻳﻝ ﺗﻘﺎﺭﻳﺭ ﺍﻟﺑﻳﺎﻧﺎﺕ ﺍﻟﻣﺎﻟﻳﺔ ﺍﻟﻘﻳﺎﺳﻳﺔ3
ﻟﻠﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ ﻭﻋﻣﻝ ﺩﻭﺭﺍﺕ ﺍﻟﺗﻭﻋﻳﺔ ﻭﺍﻟﺗﻁﺑﻳﻖ.
Circular No. 71/2020 1 of 2
P.O.Box 94000, Abu Dhabi, United Arab Emirates dctabudhabi.ae ، ﺃﺑﻭﻅﺑﻲ، ﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺭﺑﻳﺔ ﺍﻟﻣﺗﺣﺩﺓ94000ﺹ.ﺏ.
t. +971 2 4440444 f. +971 2 4440400 Visitabudhabi.ae +971 2 4440400ﻓﺎﻛﺱ. +971 2 4440444 ﻫﺎﺗﻑ.

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Standard Financial Statement Reporting Manual for Hotel
Establishments
Department of Culture and Tourism
DEPARTMENT OF CULTURE AND TOURISM, ABU DHABI, UAE
STANDARD FINANCIAL STATEMENTS REPORTING MANUAL FOR
ALL HOTELS OPERATING IN THE EMIRATE OF ABU DHABI.

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Standard Financial Statement Reporting Manual for Hotel
Establishments
The Department of Culture and Tourism - Abu Dhabi (DCT) is experiencing challenges in
benchmarking different hotels against each other as there is inconsistent treatment of similar
transactions types by different operators. This is occurring across both revenue and costs lines. This
report/manual will provide a framework structure ensuring that for all transaction types, hotels will
have a unified treatment.
DCT to develop a framework for Standardized Financial Statement Reporting Manual for all hotels
operating in the Emirate of Abu Dhabi.
The lodging industry contributes significantly to local tourism revenues. The accuracy of data
reported to the DCT is critical in supporting strategic decision making, which will shape the future
development of the industry in Abu Dhabi.
The project is aimed at reporting results that reflect a clear breakdown of all targeted revenues and
costs. It will clearly identify those elements that are related to the “Cost of doing business in Abu
Dhabi”. Identification with simplified, not only the different taxation and fees across the Emirates,
but also other costs that are recorded in the financial statements of those entities e.g. licenses
(HACCP, SPA, health club, Music, etc.), labour fees, staff accommodation, staff transport, etc. These
are the key element that impact Abu Dhabi’s competitiveness in relation to other Emirates.
The findings and outputs of our reviews, interviews and onsite visits are detailed in the main body of
this report.

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Standard Financial Statement Reporting Manual for Hotel
Establishments
Table of Contents Pages
EXECUTIVE SUMMARY ............................................................................................................................... 4
GLOBAL BEST REPORTING PRACTICES .................................................................................................. 5
STANDARDISED FINANCIAL STATEMENT REPORTING ........................................................................ 9
DEFINITIONS ............................................................................................................................................... 10
IFRS16 WORKED EXAMPLE ..................................................................................................................... 40

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Standard Financial Statement Reporting Manual for Hotel
Establishments
EXECUTIVE SUMMARY
This report/manual is to provide the structure to ensure that for all transactions for hotels have
a unified treatment.
A review of best in practice reporting in the hospitality industry has revealed that the System of
Accounts for the Lodging Industry (USALI) is the most popular and widely used system, which has
been adopted globally by most global chains of hotels. However, in its current form it is seen as
being too onerous and complex for smaller independent hotels. That aside, research suggests
that USALI could be adopted as the framework for smaller operators in an abridged form. This
would be best developed working in step with that sector.
Onsite hotel visits revealed that the majority of hotels are using USALI as their basic framework,
however they are using different versions, mostly 10th and 11th edition.
Currently there are inconsistent reporting practices for similar transactions which would be
addressed by getting standardised reporting using the USALI Framework.
The area of reporting that has the greatest inconsistency revolves around costs
A Glossary of terms defining all aspects of revenues has been prepared, and if this is followed
by all hotels, revenue reporting inconsistencies would be eliminated. Definitions are based on
the guidelines as set out in USALI
For the hospitality industry, there are no specific age guidelines regarding what constitutes a child
either in USALI or elsewhere. All literature reviewed indicated that this was an internal commercial
policy to be determined by the hotels themselves. In Abu Dhabi the ages range from 6 -18 years
for deciding whether a guest is an adult or a child. Of a sample of 14 hotels/chains sampled, 7
regarded children aged above 12/13 as adults and 2 for children aged 6 and above. DCT will need
to make a decision regarding this (ORT7) as there is no best practice. Different chains have vastly
different policies (see schedule on pg40. 2 major chains are vastly different (Rotana – 12, Marriott
– 17).

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Standard Financial Statement Reporting Manual for Hotel
Establishments
As there is no consistency within the hospitality industry both globally and locally regarding the
definition of a child, nor is there any guidance given by USALI, our recommendation is that the
discretion for this policy is left to each hotel, provided the person’s age does not exceed 18 years.
As a divergence from IFRS15, service charge received value 8% i.e. 10% full charge less 2%
payable to employees to be recorded as revenue for DCT reporting purposes.
BEST IN CLASS GLOBAL REPORTING
It’s critical to identify a best in practice model that is utilised globally as the basis for hotel
reporting. A review of literature has indicated that in the hospitality industry there are three
main systems from which uniform systems of accounts are drawn.
• Uniform System of Accounts for the Lodging Industry (USALI)
• Uniform System of Accounts for Restaurants (USAR)
• Uniform System of Financial Reporting for Clubs (USFRC)
The most popular and widely used system is USALI, which has been adopted globally by most
global chains of hotels. However, in its current form it is seen as being too onerous and complex
for smaller independent hotels. That aside, research suggests that USALI could be adopted as the
framework for smaller operators in an abridged form. This would be best developed working in
step with that sector.
As no system offers itself as a perfect fit, amendments need to be made to balance the
requirements of the various parties. These include the DCT, other related Government
departments, revenue auditors (internal and outsourced), prospective hotel developers and
operators.

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Standard Financial Statement Reporting Manual for Hotel
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STANDARDISED FINANCIAL STATEMENT REPORTING
Based on all the information obtained from literature reviews and onsite visits to hotels, the
best reporting framework used for hotels is USALI. While there are some deficiencies as regards
reporting requirements for DCT, it is an optimum starting point.
Code
ST1 Rooms Available
ST2 Rooms Sold
ST3 Occupancy 0.0%
ST4 ADR 0
ST5 RevPAR 0
ST6 Net RevPAR 0
ST7 Total RevPAR 0
ST8 GOPPAR 0
ST9 Total Headcount 0
ST9 Operational headcount
ST9 Administration headcount
ST9a FTE (Includes outsourced staff)
ST9b Direct hires
ST10 Emirati Headcount
ST11 Emiratisation % 0.0%
Commission and Reservation Costs 0
ST12 Commissions 0
ST12a OTA 0
ST12b Non-OTA 0
ST13 Reservation Costs 0
ST14 Licence and Inspection Costs 0
ST15 Specified Employee Costs
ST15a Visa costs 0
ST15b Service fees paid 0
ST15c Staff accommodation 0
Turnover per VAT Return
Statistics and Key Indicators

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Standard Financial Statement Reporting Manual for Hotel
Establishments
Code
Operating Revenue
OR1 Rooms*
OR2 Food and Beverage* 0
OR2a Food
OR2b Beverage 0
Beer
Wine
Spirits
Other beverage income
OR2c Other Revenue
OR3 Other Operated Departments* 0
Spa
Retail Outlets
Museums and Theme Parks
Laundry
Transport
Other
OR4 Miscellaneous Income 0
Spa (profit share only)
Retail Outlets (profit share only)
Museums and Theme Parks (Profit share only)
Restaurants - consessionaires (profit share only)
OR4a Rent
Laundry
Transport
Other
Total Operating Revenue 0
Income Statement
* Service fees received represents the current statutory service charges leviable on sales and are to be
included in the revenues at the net value 8% i.e 10% full charge less 2% payable to employees.

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Standard Financial Statement Reporting Manual for Hotel
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Code
Departmental Expenses
DE1 Rooms 0
DE1a Labour Costs and Related Expenses 0
Salaries and Wages
Other staff costs
DE1b Other Expenses 0
ST12 Commissions 0
ST12a OTA
ST12b Non-OTA
ST13 Reservation costs
Licence and inspection costs
Other direct costs
DE2 Food and Beverage 0
Labour Costs and Related Expenses 0
Salaries and Wages
Other staff costs
Cost of Sales 0
DE2a Cost of food sales
DE2b Cost of beverage sales
DE2c Cost of other sales
DE2d Other Expenses 0
ST12b Commissions
ST13 Reservation costs
Licence and inspection costs
Other direct costs
Income Statement - Continued

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Standard Financial Statement Reporting Manual for Hotel
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Code Description Total Spa Retail Outlets
Museums &
Theme Parks Laundry Transport Other
DE3 Other Operated Departments 0 0 0 0 0 0 0
DE3b Labour Costs and Related Expenses 0 0 0 0 0 0 0
Salaries and Wages 0
ST15d Other staff costs 0
DE3a Cost of Sales 0 0 0 0 0 0 0
Cost of goods sold 0
DE3c Other Expenses 0 0 0 0 0 0 0
ST12b Commissions 0
ST13 Reservation costs 0
Licence and inspection costs 0
Other direct costs 0
Total Departmental Expenses 0
Total Departmental Profit 0
Undistributed Operating Expenses
OE1 Administration and general
Bank Charges
Credit Card Commissions
OE2 Information and Telecommunications Systems
OE3 Sales and Marketing
OE4 Property Operation and Maintenance
OE5 Utilities
Total Undistributed Expenses 0
Gross Operating Profit 0
MF1 Management Fees
Income before Non-operating Income and Expenses 0
Non-operating Income and Expenses
NO1 Income
NO2 Rent
NO3 Property and other taxes
NO4 Insurance
NO5 Staff Welfare
NO6 Other
Total Non-operating Income and Expenses 0
EBITDA 0
FFE1 Transfer to Fixtures, Furniture and Equipment Reserve
Interest Depreciation and Amortisation
ID1 Interest
ID2 Depreciation
ID3 Amortisation
Total Interest Depreciation and Amortisation 0
Net Income before Tax 0
Income Statement - Continued

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Standard Financial Statement Reporting Manual for Hotel
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DEFINITIONS
Statistics
ST1 Rooms Available:
Definition: Total number of rooms available for sale to guests during the reporting
period.
It is represented by the total room inventory reduced by rooms not available for sale.
Total Room Inventory 150
Less Rooms not available for sale
Out of order rooms (OOO) (10)
Out of service rooms (OOS) (5)
Permanent house use rooms (2)
Rooms available 133
For rooms to be regarded as OOO, the rooms need to be removed from annual saleable
inventory for a minimum period of six (6) consecutive months. Examples of this are rooms
damaged due to natural disasters or fire, where there is intent to return the rooms to
saleable inventory, or an entire rooms department is closed completely for a minimum of
30 days
*****
ST2 Rooms Sold:
Definition: Total number of rooms sold to hotel guests including complimentary [OR1e]
and loyalty program rooms [OR1f].

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Standard Financial Statement Reporting Manual for Hotel
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*****
ST3 Occupancy:
Definition: This is the ratio between the amount of rooms sold as a percentage of the
rooms available for sale.
*****
ST4 Average Daily Rate (ADR):
Definition: ADR is the average rate charged per room. This is calculated by dividing the
total room revenue by quantity of rooms sold. For purposes of this definition,
complimentary rooms are to be included in this calculation.
*****
ST5 Rooms RevPAR:
Definition: A room RevPAR rate is the average revenue earned per available room. This
is calculated by dividing total room revenue by the quantity of rooms available
RevPAR = Room Revenue / Number of Available Rooms
*****
ST6 Net RevPAR:
Definition: NRevPAR rate is the average revenue earned per room minus any costs
associated with distributing the room. Distribution costs include transaction fees and
commissions paid to travel agents and OTA’s
NRevPAR = (Room Revenue – Distribution Costs) / Number of Available Rooms
*****

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Standard Financial Statement Reporting Manual for Hotel
Establishments
ST7 Total RevPAR:
Definition: The RevPAR rate is the average total operating revenue earned per room
calculated by dividing total operating revenue by rooms available
Total RevPAR = Total Operating Revenue / Number of Available Rooms
*****
ST8 GOPPAR:
Definition: The GOPPAR rate is the average total operating profit earned per room
calculated by dividing total operating profit by rooms available
GOPPAR = Total Operating Profit / Number of Available Rooms
*****
ST9 Employee Headcount:
Definition: This is the total number of personnel employed by the hotel
These fall into two categories.
Operational
These are functions that generate revenue.
Housekeeping manage laundry, something a guest may request. This is
typically charged for.
Administration
These are functions that do not generate revenue.
Finance and Maintenance support the running of the hotel, but do not
invoice guests for their services.
*****

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Standard Financial Statement Reporting Manual for Hotel
Establishments
ST9a Employee Headcount – Fulltime Equivalent (FTE):
Definition: This is the total number of personnel employed by the hotel including
outsourced staff
*****
ST9b Employee Headcount – Direct hires:
Definition: This is the total number of personnel directly hired by the hotel
*****
ST10 Emirati Headcount
Definition: Total number of Emirati’s employed by the hotel. It excludes any outsourced
staff.
*****
ST11 Emiratization %
Definition: Ratio between the Emirati headcount as a percentage of the total headcount
*****
ST12 Commissions

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Standard Financial Statement Reporting Manual for Hotel
Establishments
Definition: Remuneration paid to authorized agents for securing business for the
property e.g. travel agents , OTA’s. Also includes commissions paid to third party
meeting planners
*****
ST12a OTA Commissions:
Definition: Remuneration that is paid to OTA’s for securing room business for the
property. Accounted for under Departmental Expenses – Rooms
*****
ST12b Non-OTA Commissions
Definition: Remuneration that is paid to Non-OTA’s for securing room business
for the property including third party meeting planners and accounted for as
follows:
• Room business commissions - Departmental Expenses – Rooms
• 3rd party meeting planning commissions – Departmental Expenses – Food
and Beverage
*****
ST13 Reservation Costs
Definition: Reservation costs are expenses associated with participating in an internal or
external reservation system
*****

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ST14 License and Inspection Costs
Definition: All regulatory costs associated with running the property including trade
licenses, license inspection costs for all hotel departments. License costs are to be
allocated to the specific department to which they relate.
*****
ST15 Specified Employee Costs
Definition: All employee costs relating to the following specific line items
• Visa costs
• Service fees
• Staff accommodation
*****
ST15a Visa costs:
Definition: All costs relating to the provision of visas to staff and dependents These
represent all visa related costs including visa issuing costs, employee medicals, Emirates
ID costs, visa cancellation fees, PRO costs, typing fees related to the aforementioned
costs
*****
ST15b Service fees paid:
Definition: The share of the service fees collected that is paid over to employees.
Currently there is a minimum obligation on the entity to pay 20% of the total
service fee collected to staff i.e. 2% of the revenues included in determining the
service fee revenues.

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*****
ST15c Staff accommodation:
Definition: All costs relation to the provision of staff accommodation to
employees. Amounts to be segregated between housing allowances included in
employee costs and the cost of employer provided accommodation.
Employer provided accommodation (excluding housing allowances) is separately
disclosed as Non-operating income and expenses - Rent (NO2)
*****
ST15d Other staff costs:
Definition: All staff costs other than those detailed in ST15a, ST15b, ST15c and
staff welfare costs. Staff welfare costs separately disclosed in Non-operating
income and expenses – Staff Welfare (NO5)

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Operating Revenue
OR1 Rooms:
Definition: Total number of rooms available for the reporting period, which are for sale
for consideration, in whatever form, to guests.
______________________________________________________________________________
There are different forms that constitute what a room is. These are as follows:
OR1a Transient Rooms:
Definition: Rental of Rooms by individuals or Groups occupying fewer than ten (10)
rooms per night inclusive of the statutory service charge. (Net value 8% i.e. 10%
full charge less 2% payable to employees)
There are five categories of customer:
• Retail Room Rates – Seasonal. Specific market targeted. Not discounted.
• Discount Room Rates – Any discount scheme where the customer is not
specifically affiliated with a formal Group.
• Negotiated Room Rates – Corporate entities that have negotiated an entity
specific rate card.
• Qualified Room Rates – Individuals that, as part of a documented grouping, are
entitled to a discounted rate.
• Wholesale Room Rates – Rooms that are bundled as part of a wider package;
flight etc., where the guest is unaware of the specific rate for the room.
*****

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OR1b Group Rooms Revenue:
Definition: Revenue from the renting of blocks of rooms or suites to a Group,
inclusive of the statutory service charge. (Net value 8% i.e. 10% full charge less
2% payable to employees). A Group comprises of ten (10) or more rooms per
night subject to contractual agreement. Revenue is recorded net of discounts.
There are four categories of Groups:
• Corporate – Negotiated rate for a block, ten (10) or more, of rooms for a
corporate entity.
• Association – Negotiated rate for a block, ten (10) or more, of rooms for a Trade
or Professional association.
• Government – Negotiated rate for a block, ten (10) or more, of rooms for a
Government Department.
• Tours – Negotiated rate for a block, ten (10) or more, of rooms as part of a larger
package containing multiple travel components including a guide.
*****
OR1c Contract Rooms Revenue/Corporate Rooms
Definition: Revenue from a contract with another entity for a block of rooms for
an extended period of over thirty (30) days. Revenues are recorded net of any
discounts and inclusive of the full, statutory service charge. (Net value 8% i.e.
10% full charge less 2% payable to employees)
*****
OR1d Other Rooms Revenue
Definition: Miscellaneous room revenues, commonly associated with the
following, not exclusive, six categories. Revenues recorded inclusive of the full,

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statutory service charge. (Net value 8% i.e. 10% full charge less 2% payable to
employees)
• No show – Where payment has been guaranteed but occupancy does not occur,
the location will not record the room as being occupied, however, it will record
the revenue.
• Day use – There is no overnight usage of the room. Food and beverage
expenditure associated with the room may not be included.
• Early departure fees – Where this is applicable.
• Late departure fees – Where this is applicable.
• Rental of additional room amenities – These are additional fixtures, like
additional beds, that are charged to a guest.
• Surcharges/Services charges – These are additional services, like hotel transfers,
that are charged to a guest.
*****
______________________________________________________________________________
There are transaction types that have specific treatment, where there are additional
requirements. These are as follows:
ORT1 Barter Transactions
These are rooms provided to a supplier in exchange for goods or services of the
same value.
Although there is no monetary consideration, revenue for the room is recorded,
for reporting purposes, at the retail room rate inclusive of the full, statutory
service charge. (Net value 8% i.e. 10% full charge less 2% payable to employees)
The room is counted as occupied.
*****

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ORT2 Online Travel Agents [OTA] and Non-Online Travel Agents [Non-OTA]
Rooms are sold via OTA's and Non-OTA’s, for which they receive a commission
payment.
The revenue is reported at the price the guest pays for their room when booking
with an OTA or Non-OTA inclusive of the full, statutory service charge. (Net value
8% i.e. 10% full charge less 2% payable to employees)
Commission payments to the OTA's are reported as commission expenses in
Department Expenses on the Rooms line only. Refer ST12a.
Commission payments to non- OTA's are reported as commission expenses in
Department Expenses as set out in ST12b.
*****
ORT3 Complimentary Rooms
A room provided at no monetary consideration to a guest.
Such a provision is only conducted as a marketing activity for customer goodwill.
The room does not constitute a room as defined in OR1 [above].
This is recorded in room revenues at zero value.
*****
ORT4 Loyalty Packages
Revenue recorded for reporting purposes is done at the retail room rate
inclusive of the full, statutory service charge. (Net value 8% i.e. 10% full charge
less 2% payable to employees)

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*****
ORT5 Package Deals
Additional charges must be apportioned and allocated to the appropriate
revenue stream, e.g. Food and Beverage, Spa, etc. inclusive of the full, statutory
service charge. (Net value 8% i.e. 10% full charge less 2% payable to employees)
The approach to be taken in apportioning revenue to the appropriate revenue
streams is that used in USALI. Full compliance with the USALI [11th Edition]. In
terms of this, package components are allocated based on their proportion to
the market value of the package.
Department Market Value Ratio
Package
allocation
Rooms 800 46% 686
Food and Beverage 450 26% 386
Spa/Golf etc 500 29% 428
Total 1,750 100% 1,500
Total Package Value 1,500

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Brunch:
• Non alcoholic brunches, paid for separately, are considered as food.
• The price differential between no-alcoholic brunches and brunch packages
including the provision of alcohol must be allocated to beverages.
*****
Package Description Room Food Beverage
Other
Department Miscellaneous Total
Bed with
Breakfast only 85.0% 15.0% 0.0% 0.0% 0.0% 100.0%
Half Board [w Lunch] 83.0% 17.0% 0.0% 0.0% 0.0% 100.0%
Full Board [w Dinner] 80.0% 20.0% 0.0% 0.0% 0.0% 100.0%
Self-Catering 100.0% 0.0% 0.0% 0.0% 0.0% 100.0%
All Inclusive 50.0% 35.0% 15.0% 0.0% 0.0% 100.0%
Brunch - non-alcoholic 0.0% 100.0% 0.0% 0.0% 0.0% 100.0%
Brunch - alcoholic* 0.0% 100.0% ** 0.0% 0.0% 100.0%
NOTEs: The matrix deals only with a hotel's share of the consideration for the package
purchased. Any third party offering within the package will share revenue in the
pre-agreed manner. That third-party element is not included in the above.
* The differential between Alcoholic and non-alcoholic brunches allocated to
Beverage

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ORT6 Wholesale Rates
Revenue recorded for reporting purposes is done net of discount inclusive of the
full, statutory service charge. (Net value 8% i.e. 10% full charge less 2% payable
to employees)
*****
ORT7 Children
Legally, the term child may refer to anyone below the age of majority or some other
age limit. The United Nations Convention on the Rights of the Child defines child as
"a human being below the age of 18 years unless under the law applicable to the
child, majority is attained earlier". The term child may also refer to someone below
another legally defined age limit unconnected to the age of majority. In Singapore,
for example, a child is legally defined as someone under the age of 14 under the
"Children and Young Persons Act" whereas the age of majority is 21. In U.S.
Immigration Law, a child refers to anyone who is under the age of 21.
As there is no consistency within the hospitality industry both globally and locally
regarding the definition of a child, nor is there any guidance given by USALI, the
discretion for this policy is left to each hotel, provided the person’s age does not
exceed 18 years
*****
ORT8 Service fees received
Service fees received represents the current statutory service charges leviable on
sales. This value is currently set at 10%. The revenue needs to be accounted for
in terms of IFRS15
The core principle of IFRS 15 is that an entity will recognize revenue to depict the
transfer of promised goods or services to customers in an amount that reflects
the consideration to which the entity expects to be entitled in exchange for

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those goods or services. The core principle is delivered in a 5-step model
framework.
1. Identify the contract with the customer
2. Identify the performance obligations in the contract
3. Determine the transaction price
4. Allocate the transaction price to the performance obligations in the
contract
5. Recognize the revenue when the entity satisfies a performance obligation
In terms of this, the entity is required to recognize the full 10% as revenue. Any
subsequent disbursement of this revenue e.g. the payment of a % of the service
fee to staff is seen as being entirely unrelated and such service charge related
expense should be accounted for separately in overheads. Currently there is a
minimum obligation on the entities to pay 20% of the total Service Fee collected
to staff i.e. 2% of the revenues included in determining the service fee revenue
As a departure from IFRS15, in line with common commercial practice in the
hospitality industry, service fees will be recorded at the net value 8% i.e. 10% full
charge less 2% payable to employees.
Application of this g uidance will depe nd on the facts and circumstances pres ent in a contract with a customer and will require the exercise of judgment.

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OR2 Food and Beverage Revenue:
Definition: This includes all sales of food and beverages consumed by any
customer, inclusive of the full, statutory service charge (Net value 8% i.e. 10%
full charge less 2% payable to employees) and non-consumable goods, i.e.,
memorabilia
______________________________________________________________________________
There are three different forms that constitutes this grouping. These are as follows:
OR2a Food revenue:
Definition: This includes all food and any non-alcoholic beverages.
These are broken down into five categories:
• Venue food revenue.
• In-room dining.
• Any of Banquet, Conference or general catering revenues.
• Mini bar food related revenue.
• Any revenues not identified above.
*****
OR2b Beverage revenue:
Definition: This includes all alcoholic beverage sales.
These are broken down into five categories:
• Venue food revenue.
• In-room dining.
• Any of Banquet, Conference or general catering revenues.

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• Mini bar beverage related revenue.
• Any revenues not identified above.
This is further subdivided into three categories:
• Beer
• Wine
• Liquor
*****
OR2c Other revenue:
Definition: These are revenues relating to sale of anything that is not food or
beverage.
These are broken down into five categories:
• Audiovisual.
• Function room rentals, including any set up charges.
• Cover charges.
• Service or surcharges.
• Miscellaneous other revenues.

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OR3 Other Operated Departments:
Definition: Other Operated Department relates to the provision of non-room and non-
F&B services to guests.
There are three key assumptions
• The Department should generate revenue, direct operating costs and operate with the
intention of making a profit.
• Revenues must be reported gross, without deduction of operating costs.
• Departments that have no revenue and are operated solely to provide complimentary
guest service are not included in this category. They are included in OR4.
______________________________________________________________________________
There is specific treatment depending on ownership.
By way of example and for avoidance of doubt, a Spa would be one such offering to
customers, which would be included in this category.
ORT7 If the Department is owned and operated by the hotel, then the revenues are
reported under this category.
ORT8 If the Department is owned but operated by an external party, then the revenues
are included in Miscellaneous Income OR4.

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OR4 Miscellaneous Income:
Definition: These revenues are reported on a net rather than a gross basis.
Types of revenue reported under this classification include:
• Attrition fees; failure to provide guaranteed guest levels.
• Cancellation fees.
• Cash discounts received.
• Commissions received.
• Guest related foreign exchange gains or losses.
• Guest laundry or dry cleaning.
• Interest income.
• Rent received.
• Resort fees.
*****
OR4a Rent Received
Any rental received from space within the hotel building is regarded a being hotel
revenue

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Departmental Expenses
DE1 Rooms:
Definition: These are the direct operating costs relating to the provision of rooms to
guests.
___________________________________________________________________________
These are divided into two major categories.
DE1a Labor costs and related expenses:
This includes all payroll expenses associated with salaries, service charges,
contracted labor, bonuses, and payroll expenses for employees and contractors.
Salaries
Where employees are working in various Departments, their costs should
be apportioned across those Departments.
Contracted Labor
This is the gross cost of contracted and outsourced labor.
Bonuses and incentives
These are contractual, discretionary bonuses and performance-based
incentives paid as per standing policies.
Visa Related Costs

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All costs relating to the provision of visas to staff and dependents. These
represent all visa related including visa issuing costs, Employee medicals,
Emirates ID costs, visa cancellation fees, PRO costs, typing fees related to
the aforementioned costs.
Staff Accommodation costs
All costs relation to the provision of staff accommodation to employees.
Amounts to be segregated between housing allowances included in
employee costs and the cost of employer provided accommodation.
Service fees
Represents the share of the statutory service fees collected that is paid
over to staff members (2%)
Other staff expenses
These costs include the following:
• Recruitment costs
• Medical insurance
• End of service charges [Gratuity]
Staff welfare costs (meals, staff transport etc.) dealt with separately
(NO5)
DE1b Other expenses:
These include commissions paid to OTA’s, Non-OTA’s and all non-labor direct
costs
Commissions (ST12)
Remuneration paid to authorized agents for securing business for the property
e.g. travel agents, OTA’s. Also includes commissions paid to third party meeting
planners

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OTA Commissions (ST12a)
Remuneration that is paid to OTA’s for securing room business for the property.
Accounted for under Departmental Expenses – Rooms
Non-OTA Commissions (ST12b)
Remuneration that is paid to Non-OTA’s for securing room business for the
property including third party meeting planners. Accounted for under
Departmental Expenses – Rooms
Reservation Costs (ST13)
Reservation costs are expenses associated with participating in an internal or
external reservation system
*****
DE2 Food and Beverage:
Definition: These are direct operating costs relating to the provision of food and
beverage to guests.
___________________________________________________________________________
These are divided into four major categories.
DE2a Cost of food sales:
Definition: This is the total cost of food sales, which includes the cost of food and non-
alcoholic beverages, served to any person, dining in the hotel, at any time. Excluded
from this are any staff related servings and purchase rebates from suppliers.
DE2b Cost of beverage sales:

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Definition: This is the total cost of alcoholic beverages served to any person, in the
hotel, at any time. Excluded from this are any purchase rebates from suppliers.
DE2c Cost of other revenue:
Definition: These are any costs associated with the sale anything that is not consumable
food and/or beverages:
• Audiovisual costs, which include the costs of providing audiovisual equipment and
services to guests of the F&B Department.
• Miscellaneous costs relating to the provision of memorabilia, logo merchandise etc
• Labor costs and related expenses for the F&B Department. These are allocated on the
same basis as the Rooms department in DE1a.
DE2d Other expenses
Definition: This represents anything not addressed in DE2a, DE2b and DE2c, including
for example; banqueting expenses.
*****
DE3 Other Operated Departments:
Definition: Other Operated Department costs relate to the provision of non-room and
non-F&B services to guests.
___________________________________________________________________________
These are divided into three major categories.
DE3a Cost of sales of merchandise and clothing retailed to guests.
DE3b Labor costs and related expenses for the Other Operated Departments.

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These are allocated on the same basis as the Rooms department, as noted in
DE1a.
DE3c Other expenses
These represents all non-costs of goods to be sold and non-labor costs, relating
to each individual Operated Department.

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Undistributed Operating Expenses
OE1 Administration and General
__________________________________________________________________________
These are divided into two major categories.
OE1a Labor costs and related expenses.
These are allocated on the same basis as the Rooms department in DE1a
OE1b Other expenses are all non-labor costs. Separate disclosure of bank charges and
Credit Card Commissions
*****
OE2 Information and Telecommunications Systems
___________________________________________________________________________
These are divided into four major categories.
OE2a Labor costs and related expenses.
These are allocated on the same basis as the Rooms Department in DE1a.
OE2b Cost of services
This includes cell phones, provision of internet services, cost of local and long-
distance calls.
OE2c System expenses
These relate to the provision of various technological solutions to departments
across the organization.
OE2d Other expenses
These related to the all other costs not defined in OE2a, OE2b and OE2c.
*****

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OE3 Sales and Marketing
___________________________________________________________________________
These are divided into two major categories.
OE3a Labor costs and related expenses.
These are allocated on the same basis as the Rooms department in DE1a.
OE3b All non-Labor and related expenses, including costs related to franchise
marketing, royalties and loyalty programs.
*****
OE4 Property Operation and Maintenance
___________________________________________________________________________
These are divided into two major categories.
OE4a Labor costs and related expenses.
These are allocated on the same basis as the Rooms department in DE1a.
OE4b All non-Labor and related expenses.
*****

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OE5 Utilities
___________________________________________________________________________
Definition: These are costs associated with the supply of electricity, gas, oil, water and
sewage, steam, chilled water, other fuels and contract services.
Utilities to be reported as a single total, but records must be maintained in a manner
that allows for the individual categories of utilities to be separately reported including
the following:
• Electricity
• Gas
• Oil
• Water
• Sewage
• Steam
• Chilled water
• Other fuels
• Contract services
*****
Management Fees
MF1 Management fees
Definition: Management fees payable to hotel operators.
___________________________________________________________________________

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These are divided into two major categories. Management fees to be reported as a
single total, but records must be maintained in a manner that allows for the individual
categories to be separately reported.
MF1a These are the contractually agreed base fees, which represent a fixed amount or
percentage of revenues.
MF1b These are incentive fees, which are contingent on the achievement of certain
predefined performance levels.
*****
Non-operating Income and Expenses
___________________________________________________________________________
NO1 Income
Definition: This is interest received and sundry income not recorded elsewhere.
*****
NO2 Rent
Definition: These are costs associated with the leasing of property and equipment, but
excludes rentals relating to specific events, i.e., Weddings etc.
Rental of staff accommodation (excluding housing allowances) is included in this section
rather than employee costs
Rental costs specifically exclude any long leases (in excess of 12 months) which must be
capitalized and accounted for in terms of IFRS 16. i.e. the depreciation and interest
components of these lease payments must be accounted for as Depreciation (ID2) and
Interest (ID1)

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*****
NO3 Property and other taxes
*****
NO4 Insurance
Definition: These are costs associated with the insurance of any buildings, contents,
general insurance and all other insurances.
*****
NO5 Staff Welfare
Definition: These are costs associated with the welfare of staff including staff meals and
staff transport
*****
NO6 Other
Definition: Other costs that are not recorded elsewhere, including profit/loss on disposal
of fixed assets and unrealized foreign exchange gains/losses.
*****
ID1 Interest Paid

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Definition: Interest paid on short and long-term borrowings, including interest on long
leases capitalized in terms of IFRS 16
*****
ID2 Depreciation
Definition: Depreciation of assets as per the entity’s policies including depreciation on
long lease assets as required by IFRS 16
*****
ID3 Amortization
Definition: Amortization of intangible assets as per the entity’s policies
*****
FFE1 Fixtures, Furniture and Equipment Reserve
Definition: Amounts provided for the replacement of hotel fixtures, furniture and
equipment

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IFRS16 WORKED EXAMPLE
Capitalised Asset 33,000
Lease Liability 33,000
[To initially recognise the lease-related asset and liability]
The following journal entries would be recorded in the first year:
Interest expense 1,398
Lease liability 1,398
[To record interest expense and accrete the lease liability using the interest method (AED33,000 x 4.235%)]
Depreciation expense 11,000
Capitalised Asset 11,000
[To record depreciation expense on the capitalised asset over the lease period (33000/3)]
Lease liability 10,000
Cash/bank 10,000
[To record the lease payment]
Initial Y1 Y2 Y3
Cash lease payments - 10,000 12,000 14,000
Recognition of lease expense
Interest - 1,398 1,033 569
Depreciation - 11,000 11,000 11,000
- 12,398 12,033 11,569
Balance Sheet
Capitalised Asset 33,000 22,000 11,000 -
Lease Liability (33,000) (24,398) (13,431) -
Lessees recognise the following items in expense for leases:
Depreciation of the right-of-use asset
Interest on the lease liability
Variable lease payments that are not included in the lease liability (e.g., variable lease payments that do not depend on an index or rate)
Impairment of the right-of-use asset
Depreciation of the right-of-use asset and interest on the lease liability
After the commencement date, a lessee recognises depreciation of the rightof-use asset and separately recognises interest on the lease liability.
When a lessee depreciates the right-of-use asset on a straight-line basis, the total periodic expense (i.e., the sum of interest and depreciation
expense) is generally higher in the early periods and lower in the later periods. Because a constant interest rate is applied to the lease liability, interest
expense decreases as cash payments are made during the lease term and the lease liability decreases. Therefore, more interest expense is incurred in
the early periods and less in the later periods. This trend in the interest expense, combined with straight-line depreciation of the right-of-use asset,
results in a front-loaded expense recognition pattern. This expense pattern is consistent with the subsequent measurement of finance leases under
IAS 17.
Worked Example
Entity ABC (lessee) enters into a three-year lease of equipment. ABC agrees to make the following annual payments at the end of each year:
AED10,000 in year one, AED12,000 in year two and AED14,000 in year three. For simplicity, there are no other elements to the lease payments The
initial capitalisation value of the right-of-use asset and lease liability is AED33,000 (present value of lease payments using a discount rate of
approximately 4.235% in this example). ABC depreciates the capitalised asset on a straight-line basis over the lease term.

All licensed hotel establishments in the Emirate of
Abu Dhabi are required to adjust their reporting
processes and implement the guidelines as of
01/01/2021.
ﺍﻟﻣﺭﺧﺻﺔ ﻓﻲ ﺇﻣﺎﺭﺓ ﺃﺑﻭﻅﺑﻲ ﺑﺗﻌﺩﻳﻝ ﺃﻭﺿﺎﻋﻬﺎ ﺗﻠﺗﺯﻡ ﺟﻣﻳﻊ ﺍﻟﻣﻧﺷﺂﺕ ﺍﻟﻔﻧﺩﻗﻳﺔ
.1/1/2021 ﻭﺗﻁﺑﻳﻖ ﺍﻟﺩﻟﻳﻝ ﺍﻋﺗﺑﺎﺭﺍ ً ﻣﻥ ﺗﺎﺭﻳﺦ
To answer any queries about the new guidelines, DCT
will be holding orientation and awareness workshops for
licensed hotel establishments via Microsoft Teams.
ﻭﻋﻠﻳﻪ ﺳﻧﻘﻭﻡ ﻻﺣﻘﺎ ﺑﻌﻘﺩ ﻭﺭﺵ ﻋﻣﻝ ﺗﻌﺭﻳﻔﻳﺔ ﻭﺗﻭﻋﻭﻳﺔ ﺧﺎﺻﺔ ﺑﺎﻟﺩﻟﻳﻝ ﻋﻥ ﺑﻌﺩ ﻋﺑﺭ
ﺗﻁﺑﻳﻖ "ﺗﻳﻣﺯ".
For further inquiries, kindly contact Mr. Husain Al
Hashemi, Accounts Receivable Operations Section
Manager, on landline 025995209, mobile phone
0564113230, or email HHashmi@dctabudhabi.ae.
ﻟﻠﻣﺯﻳﺩ ﻣﻥ ﺍﻻﺳﺗﻔﺳﺎﺭﺍﺕ ﻳﻣﻛﻧﻛﻡ ﺍﻟﺗﻭﺍﺻﻝ ﻣﻊ ﺍﻟﺳﻳﺩ ﺣﺳﻳﻥ ﺍﻟﻬﺎﺷﻣﻲ - ﻣﺩﻳﺭ ﻗﺳﻡ
ﺃﻭ 0564113230 ، ﺃﻭ025995209 ﺍﻟﺣﺳﺎﺑﺎﺕ ﺍﻟﻣﺩﻳﻧﺔ ﻋﻠﻰ ﺍﻟﻬﺎﺗﻑ ﺭﻗﻡ
.HHashmi@dctabudhabi.ae ﻋﺑﺭ ﺍﻟﺑﺭﻳﺩ ﺍﻹﻟﻛﺗﺭﻭﻧﻲ ﺍﻟﺗﺎﻟﻲ:
Thank you for your cooperation. ﺷﺎﻛﺭﻳﻥ ﻟﻛﻡ ﺣﺳﻥ ﺗﻌﺎﻭﻧﻛﻡ،
Kind Regards. ﻭﺗﻔﺿﻠﻭﺍ ﺑﻘﺑﻭﻝ ﻓﺎﺋﻖ ﺍﻻﺣﺗﺭﺍﻡ ﻭﺍﻟﺗﻘﺩﻳﺭ.
Department of Culture and Tourism - Abu Dhabi ﺩﺍﺋﺭﺓ ﺍﻟﺛﻘﺎﻓﺔ ﻭﺍﻟﺳﻳﺎﺣﺔ - ﺃﺑﻭﻅﺑﻲ
Circular No. 71/2020 2 of 2
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