AAASCN

SAO

'vC6NG TY Co PHAN BIA HA NqI- QUANG BiNH

86o c6o tiLi chinhcho ntrm tai chinh ktit thtc ngiy 3 I thang 12 nem 201 6

tfi duqc ki6m to6n

cONG Ty INHH DlcH vU TU vAN rAt cHiNH KE roAN vA xrdrrlt roAN NAM vtErNAM VIET AUDITING ANO ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD, (AASCN)29 Hoang Sa, P. Da Kao O

146(4

..J t.

86o crlo tiri chinhcho n6m tei chinh kilt thLic ngdy 3l thing l2 n6m 20 | 6

tli rluqc ki6m torin

c0Nc ry c0 pH,i.N nm H.,i, xQr - qu,ixc nirurTi6u khu 13, Bic L!, Tp Ddng Hdi, Tinh eudng Binh

MUC LUC

NOI DUNGTRANG

BAo CAo CUA BAN GI/IM DoC

BAocAo KrEM roAN Dgc LAp

BAo cAo TA] CHINH DA DUqC KIEM ToAN

Beng cen ddi k6 to6n

86o cio ktlt qud hoat tt6ng kinh doanl

Bdo c6o lrru chuyiin tiOn rQ

Ban thuyilt minh 86o crio tai chinh

02-03

04

05-06

07

08

09-28

coNc ry cdpn,iN nu,nAngr_quiNc niNHTiiiu ktru 13, B6c Lir, T? Ddng H6i, Tinh euang Bhh

nAo cAo ctrA BAN GrAM D6c

Ban Gi6m D6c C6ng ty c6 rnan aia ndNQi - Quang Binh (sau tt6y ggi t,it li.,c6ng ty,,) trinh bdy 860 c60 c[amlnl vd 86o c{o tAi chinh cua C6ng ty cho n6m tai chinh k6t tt .t" nga],'f f rh6ng l 2 nem 20 1 6 .

Khdi qudt

c-.ng ty cd phan Bia Ha Noi - euang Binh phdn dugc chuyiin rr6i t* Doanr nghi€p nhd nu6c rheo euy6t dinh s6

1??o.Or1a?:Tyly 22 tht{mg l0 nnm 2003 cria Uy ban Nh6n dan tinh euans Brnh. cong ty ouo. ci j x6 rroacrr

va Dau hr Ttnh euang Blnh cfp Gi6y chung nhan .taDC ky kinh doanh;6 ZSofOOOOto i'riy ,, ir*rr-ii ,i,2003, Gidy chung nhf,n trang hy' kinh doanh ro : roo:ot6'+s ,a

"a. giay

"hmg nrra. aang ki kinh doanh thay diii.

Hoat dohg chinh ctacong ty la: San xu6t vi mach ntra ri men bia; kinh doanlr dich 4r kh6ch s6n; kinh doanh dichv! nhi hang; sin xu6t dd u6ng @ia you., nuoc,Cirii khdr); xu6t nhap U,a, aay'"ir,e, iil;; il;;;;;;;;vat lieu san xufu bia; mua bdn (c6 xu6t, nh6p nrauy ad uiiig uia ruqu, nudc giii kh6t c6c loai; kinr doanh dich wdu lich; cho thu€ tii san (nha heng kinh doanh dich 4r, nha kho ua nt a uan pnOng.

Tru sd cua COng ty tai: Tiiiu khu 13, Bic L!, Thdnh ph6 D6ng HCi, Tinh quang Binh.

C6c sr; kiQn sau ngiy fh6a s6 ki6 to6n l{p 86o cdo tii chinh

Khong cd su kien tang ydu ndo xdy ra sau ngdy khoe s6 kti to6n lflp Brio crio tai chinn ddi hdi rluoc tli6u chinhhay cong b6 trcn Beo c6o tii chinh.

HQi ttiirrg quAn tri, Ban gidm d6c vi Ban ki6m so6t

cric thdLnh vGn cria HQi d6ng euan tsi, Ban Girim Dtic, Ban Kiilm soet trong nam va diin ngny lip b6o c6o ndy

=-!

,3

.i\

H6i cldng Qudn tri

6ng Nguy6n Hei Hd

6ng Ng6 qu6 I-dm

Ong NguyEn Minh Tu6n

6ng Pham Trung Ki€n

Bi Nguy6n Thi Bich Thrty

Ong Tr6n Thu6n AnBd NguyEn Bich Thriy

Ban GiriLrn D6c

6ng Nguy6n Minh Tu6n

Ong Nguy6n Thdnh L6c

Bi Nguy6n Thi Nam Huong

Ban Kiiim So6t

6ng Trfnh Quang Huy '

6ng Truong Xu6n euy'Ong Ttuong Xuan euyOng Nguy6n Nhu K}u€Ong Nguy6n Anh Tuin

cht tich

chi tich

Thinh vi€n

Thinh vi€n

Thdnh vi6n

Thdnh vi€nThinh vi€n

Gi6m D6c

Ph6 Gi6m D6c

Ph6 ciam D6c

Trudng Ban kidm so6t

Trudng Ban ki6m so6tThdnh vienThdnh viCnThenh vien

D6n ngdy 12/0412016

Tt ngdy I 2/0420 I 6

DEn ngdy 12t0412016

Tn ngiry 1210412016

Tt ngdy 0l/012017

Ditn ngdy t2/04t2016Ti. rydy 12104t20t6Den ngdy t2/04n\t6Ti r,gily l2/04n0rc

CONG TY COPHAN BIAHA NoI-QUANG BiNHTidu ktru 13, BAc L)r, TP Ddng H6i, Tinh euang Binh

nAo cAo ctrA BAN GrAM Doc (ti6p theo)

Ki6m to6n vi6n

c6ng ty TNHII Dlch w Tu v6n Tai chinh Kii to6n va Kidm todn Nam vi€t (AASCN) da thuc hiQn kiiim to6nBdo crio tdi chinh cho C6ng ty.

Cdng b6 tr6ch nhiQm cia Ban gidm d6c d6i voi 86o crlo tli chinh

Ban Gi6m D6c cOng ty ch.iu tr6ch nhiQm vE viQc r6p 860 c60 .ii chinh phnn 6nh aung thuc, ha? ry tinr hinr raichhh vi tinh hinh rtru chuydn ti6n tc cta c6ng ry tsong nem. Trong que Finh rap Bao cao ai cbin-h, Ban Gi6mD6c C6ng ty cam k6t da tuan thi cac ycu ciu sau:

' Lua chon c6c chinh sech kii to6n thich hqp vd 6p dung c6c chffi sdch ndy m6t cich nh6t qurr,n;. Dua ra cic d6nh gi6 vi dU do6n hqp ry ve than tqng;o Lip vi tinh bdy c6c b6o c6o tii chinh hen co sd tuan tht c6c cbuin muc k6 torin, ch6 d6 kii to6n va cricquy dinh c6 li6n quan hiQn hinh;

' Lap c4c b6o c6o rdi chinh dya nen co sd hoat dong kinh doanh li6n tuc, tni trudng hqp kh6ng th6 choting C6ng ty se tidp nrc hoat d6ng kinh doanlr.

Ban Gi6m D6c c6ng ty dam bao rang oic sdkii todn ctuoc ruu git dd phan 6nh ttnh hinh tai chinr crla c6ng ry,vdd mr,c dO trung th\Ic, hqp li t4i bdt ct thoi di6m nio vd ddm uao iini nao "ao

ai chinh tu6n tht c6c quy iinhhiQn hanh crla Nhd nudc. Ddng thdi c6 tr6ch nhiem rong vicc bao de;an toan tai san cria c6ng ty vi thuc hignc6c biQn phrip thich hqp d6 ngan ch{n, ph6t hicn cac hanh vi gian l6n vd cric hdnh vi kh6c.

Ban Gi6m d6c cong ty cam k6t rang n6o cdo tei chinh de phan dnh trung rhuc va hqp li tinh hinh tai chinh cLiacong ty tai ngey 3 1 th6ng 12 ndm 201 6, kiit qud hoat a6ni kinh doanh vn tuh hlnh iuu chuydn tidn tg cho nam.tai chini kiit thric ctng ngiy, phir hgp v6i ctruan muc, chii d:o t6 toan aoantr ngtqp viet Nam ya tuen rhu c6c quydinh hi€n hdnh co li6n quan.

Nguy€n Minh Tu6nGi6m Dtic

er)-is/(&

IEffiiLAASCN

90NG Ty rNHH DlcH vu ru vAN rAr cHiNH xE roAru vA xrEu roAru nau vrErNAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING S"'rciS

"O., ii".iiA-'i,,r

29 Hoang Sa, P. Oa Kao, Quqn i, Tp. Hd ChiMinh, Tet: (84-8) g9109908; g9104881 - Fax: (84-8) 39104980

Sii:5I/BCKTnC

rAo cAo KrEM ToAN Dec LApKlnh srti: Cdc c6 d6ng, HOi D6ng euin Tri vA Ban Gi6m D6c

COng ty C6 phln Bia Hi NQi_ euing Blnh

chring t6i da kiiim to4n b60 cdo tai chtnh kem_theo ciacong tv C6 phan Bia Ha Ngi - agrg_pll! olqc lap nga/l8ft6ng 02 ntrm 2012, nr hang 05 diin trans ]a, u,ao gdm n"arig .en a6i te ,oan rai ngay 3llr z0l6, 860 c6o kcrqua hoat ttgng kinh doanh, Bdo c6o tuu ctruydn iidn tE cr,o nari ai.r,rrr, tet tr,ui .,r""i "!ly

,a sil,hryd, ,r.hb6o c6o tdi chinh.

Trdch nhiem cia Ban Gidm d6cBan Gi6m d6c C6ng ty chiu tr6ch nhifm v€.viQc lfp.vn rhh bay trung thuc va hqp lf b60 c60 tai chinh cria c6ngty theo chudn mgc k6 roan, ch6 d6 kii roan aoanrr ngrriep vierltm vicati quy o6rr phrip r! c6 ri€n quan diin viQcBpve h{nh bey b6o c6o tAi chtnh vi chiu t a.n *igl* ,t ti6. ."at ,Oi u6 i,i e;n ciari 06" x" aiir,ij J, ,iietdC dAm bdo cho vi€c ltp vd trtnh bAy bdo c6o tAi chinh khong cO sai i6rtrgng y6, d;;illi; h;iJ';A,rli;:"Tr6ch nhiQm cia Ki6m to6n vi€n

Jrecf nhigm.cta chung toi la dua ra i ki6n vd.b6o c6o tei chinh dga tr€n k6t qud cria cu6c kidm to6n. chuns t6i

oa uen nanh krem to6n theo c6c chuen muc kiem todn viQt Nam. c6c chuan muc ndy y€u cau ch6ne t6i tua;tht:lylffli.i1!:ygllo,"i ou: ui: ngh6 nghiQp, rap'r6 t"icr,

"a ti,r,";il";i,d.'ki,:ffi;;t'fjl;;#:',u

oam oao hoD ly ve viec lieu b6o c6o tdi chinh cia Cong ty c6 cdn sai s6t trQng yiiu hay khong. .i:c6ng viec kiiim to6n bao grlm thuc hien cac th0 qrc nhdm thu thip cric bing chfne kidm to6n vd cdc ,ii tie, ,a ,:liIlY:!1}_tltl,:,9 cao tai chinh. c6c tht tuc kicm roan dusc lsa chsn dsa tr€n x6t tto6n coa kidm to6n vi€n,zDao gom oanh gra rur ro c6 sai s6t trqng ycu Fong bao c6o tai chinh do gian l6n hoac nhim lin. Khi thgc hi€ndanh gi6 c6c rui ro niv, ki6m to6n vi€n di.xem xei kirim so6t nQi bQ qu. 6o"jr_. fiillr;;at,

"re."iar'Ja"#i*lltlr"""::"^,]lllt l:T,i.,lg hqp lfnham.rhier kd c6c thn ipc lidm toanihu hqp vdi rlnh r,r,ir, ii'u. iC, i,,lll.jlJ:1lFrT.r, ry9

9,ln 9yi T y urn v€ hiQu qui cria ki6m sorit nQi bQ iua cong ry. Cong viQc kidm ioan

cung bao gom danh gia rinh rhlch hopcta cdc chinh sdch kii ro6n dugc 6p dung vd tinh 'hqp

lr;0a;6c udc rinhke todn cia Ban Gi6m rt6c cUng nhu d6nh gi6 vipc trtnh bdy t6nf tlt Uao cao tai cnint.c.hi."B l6jli, y.Tc rrng c6c bang chung kiiim to6n me chtng roi rt6 rhu thnp truqc rd ddy dt va rhich hgp rdm cosd cho i ki6n kiCm to6n cria chtng r6i.

\\Y kiCn cia Ki6m to6n viOn

Theo i.ki6n cria chring t6i, b6o c6o ai.chinh <t6 ph6n 6nh nung rhuc ye hqp ly, rr€n c6c khra c4nh rrgng y6u trnhhhh tai chrnh cia cong tv c6 ehan Bia Ha.Noi - Quang glnh"tei ngai iiiriror6, c[ng nhu [6t ;,ii fi,iai ao"ekinh doahh va thh hrnh ruu chuv6n tidn te cho nam iai c[-{nh kE, ,n,r.".',r"g .gai, pr,.r 6";;;h;4ffi*;? ;Jr,ch6 do k6 ro6n doanh nghiQp Viir Nam va c6c quy trinh ph6p ry c6 lien quan d€n viQc l6p vi trlnh bdy b60 c60 tdichinh.

TP. Hd Cht Minh, ngdy 20 thdng 02 ndn 2017

5 'il'- 2017 Ng,,yE" rhrctr". a I - . . Ch*ng nhAn dAng ky hdnh nghd s6:

s,l,....Y,1 [ F}[I0GDB{52-i -

$uu1,/$ltn

Ki6m to6n vi0n

INHH,D!Ch Vg Tu V6n Tli Chinhvi Ki6m Todn Nam ViQt (AASCN)

cONGry cd pHAn ue sANor -euANG BiNH nAo cAorAr csixHk6t rhic ngiy 3 t/1212016

BANG cAN o6r rt roANTqi ngiy 3t thdng 12 ntrm 20t6

II\

Don vi tinh: l/ND

- rAr sAr.r xcAn u4,x

TiAn vi cic khoin tuang ttuong tiln

C6c khodn nrong duong tidn

Dau tu tAi chinh ngin h?n

Cic khoin phii thu ngin hlnL Phii thu ngin h4n cria kh6ch hing

Trd trudc cho ngudi b6n ng6n han

. Phdi thu ngin han kh6c

. Tiisin ngin h6n khdc

. Chi phi tre tru6c ngin han

Tii sin ngin han kh6c

- rAr sAN DAr H4,N

Cdc khoin phei thu dii hfn

l. Tei sAn c.6 dinh htru hinh

- Nguy€n gia

- Gid rrj hao ndn tui kiTei sAn c15 dinh y6 hinh

- Nguydn gid

- Giti tri hao ndn tui kiBdt along sin .tiu tr- NguyAn gid

- Gid tri hao ndn tuj ki. Tii sin dd dang dii h3n

. Chi phi x6y dung co bin dd dang

. DAu tu tii chinh diri han

Tii sen dii hen khrc

l. Chi phi tra trudc dei han

100

110

urt12

120

130

r3l

t32

136

140

141

150

l5l155

200

210

220

22t

222

223

22',1

228

229

230

231

232

240

242

250

260

26t

v.02

v.03

v.04

V.07a

v.07b

35.910.065.1r I

7.921.946.413

4.91L196.413

3.010.750.000

14.013.170.962

13.637.788.671

I10.000.000

265.382.291

13.914.947.736

t3 .97 4 .947 .736

79.883.283.038

69.146.911.996

69 .t 46 .91 I .996

t64.09t.899.852

(94.944.987.856)

130.446.046

(t 30.446.046)

7.418.802.105

9.896.8t r.t t4(2.478.009.009)

87.660.000

87.660.000

3.229.908.937

3.229.908.937

58.290.733.316

3r.398.267.040

4.29'7 .540.922

2'1.t00.726.118

t3.690.125.353

5. r 64.584.939

8.260.375.550

265.t64.864

13.181.2s7.589

13.18 t.257.589

21.083.334

21.083.334

50.215.272.454

40.602.855.336

40.602.855.336

128.646. t83.577

(88.04 3.328.24 t.

130.446.046

7.954.480.126

9.867.720.205

(t.9 t 3.240.

458.065.918

458.065.918

1.I99.87I.074

1.t99.87t.074

TONG CONG TAr sAN (2?o = loo + 2oo) I r 5.793.348. t49

v.06

v.0l

v.05

cONG ry c0 pHAN BrA HA Ngr _ euANG BiNH BAo CAo TiI cHiNH

BANG cAN DOr Kf ToAN ltiiip theoyTai ngiy 31 rhdng I2 nIm 2016

Don vi tlnh: YND

- Ng PHAI TR,i,

Nq ngiin h4n

l. Phdi tri ngudi b6n ngiin han

Thu6 vi c6c khoin phii ngp Nhd nudc

. Phii trd ngudi lao it6ng

. Phei tni nsin han khac

. Vay vd ng thu€ tAi chinh ngin hEn

Qu! khen thuong phric lqi

Ng diri hlnl. Doanh thu chua thuc hiOn dii han

Phdi tra dii han kh6c

. Vay vd ng rhue tai chinh ddi han

- vdN cHo sd HUt_r

V6n chrl sd htu. Viin g6p cria chri sd htu- Cii phiiu phd thAng c,i quyin biiiu quyiit- Cii phidu vu ddi

Quy <liu tu ph6t tri6n

. Lqi nhu{n sau thu6 chua ph6n phiSi

- INST chua phdn phiii lay ni aiin cuiii *1, wAc- LNST chua phdn phiii ki nq,

Ngu6n kinh phi vi quy k}rdc

Ngu6n kinh phi ite hinh rhanh TSCD

300

310

3ll313

314

3 t9

320

322

330

336

337

338

400

410

4l I

4l la4 b

418

421

421a

421b

430

431

432

v.08

v.09

v.l0V.l la

v.l2

v.l lb

v.l3

42.381.198.321

31.787.248.321

1.623.560.316

16.820.966.168

3.202.t20.316

260.000.000

9 .373 .054 .492

50? .54'.1 .029

10.593.950.000

590.450.000

3.500.000

10.000.000.000

't3.412.149 .828

71.705.500.859

58.000.000.000

58.000.000.000

12.503 .7 84 .t'10

1.201.716.689

t.201.716.689

1.106.648.969

I .706 .648.969

28.059.653.898

26.453.503.898

I .226 .t 66 .855

21.992.269.'782

3 .096 .209 .998

138.8s7.263

1.606.150.000

1.602.650.000

3.s00.000

80.446.351.8?2

7 6.966.295.4t1

58.000.000.000

58.000.000.000

9.403.784.nn

9.562.5n.247

9.562.5 t 1.24?

3.480.0s6.4s5

1.500.000.000

1.980.056.455

TONc cQNG NGUON vON (440 = 3oo + 4oo)

Qudng Binh, ngay 18 thdng 02 ndn 2017

Ngudi t{p bi6u

J[arcL

Kd to6n tru.6ng

Nguy6n Thi Bich Thny

6

Cirim d6c

Truung Thi Bio V6nNguy6n Minh Tu6n

v.t4

cONGTy c0 eHAN BrA HANOr- euANG BiNH BAocAorAr cHiNHTi6u khu 13, B6c Li, TP. D6ng H6i, Tinh eudng Binh Cho nam tdi chinh k6t thtc ngdy 3 t/t72016

sAo cAo KET euA HoAT DQNG KrNH DoANHNnm 2016

Quang Binh, ngay l8 thdng 02 ndn 20! 7

Nguti lip bi6u K6 todn trring ,. , GiemO6c

I[,,,g thtu (iii:i, i-I \ !ir.'iA l'ro

/--' '..

' '-

' T,-mg Tht Beo V6,, NS,ry6" n t tt"r rta, t=. >

-. -__..

."\

i

Don vi tinh: VND

l. Doanh thu b6n hi.ng vd cung c6p dich vu

C6c khorin giim trt doanh thu

Dornh thu thuln bdn hing vi cung c6pdlch vu

Lgi nhuin gQp vi bin hlng vi cung cdpdich vq

Doanh thu hogt <l6ng tai chlnh

116 : Chi phi ldi vay

. Chi phi qunn l! doanh nghigp

0. Lqi nhuin thuAn tt hogt .long kiDh doarh

l. Thu nhgp kh6c

2. Chi phl kh6c,

4. T6ng lqi nhuin k6 todn tru.&c thu6

15. Chi phi thu6 thu nh6p doanh nghiEp hi€n hanh

16. Chi phi thuii thu nhdp doanh nghi€p hoin lai

7. Lqi nhuin sau thu6 thu nhip doanh nghiQp

LEi co bin trGn c6 phiCu

2l

22

23

25

26

30

3l

32

40

50

5l

52

60

10

vI.02

vI.0l

vt.l0

vI.03

vI.04

vI.07b

Vl.07a

u.0s

vI.06

VI,O9

r06.604.624.490

r06.604.624.490

94.654.710.558

rr.949.913.932

526.859.534

277 .331 .803

277.266.57 t

2.020.783.538

9 .580 .7 64 .2t9

s97.893.906

t.s94.2?8.891

531.618.493

1.062.660.404

r.660.554.310

458.837 .621

1.201.?16.689

207

I19.006.954.005

119.006.954.00s

95.064.902.09',1

23.942.051.908

252.6t9.849

42.599.632

42.599.632

2.t65.682.992

8.523.352.296

13.463.036.837

92.72'1.867

932.338.405

t2.623.426.299

2.910.915.052

9.112.511.247

2.148

0l

02

t0

lt20

conc ry c0 pHAr BrA flA NOr - euANc nixuTiriu khu 13, Bic Lj, TP. Ddng Hdi, Tinh eylng Btnh

BAo cAo r.i.r cHiNHCho nam tai chinh kilt thtc ngay 3l/12/2016

BAo cAo Luu cErryEN TrtN TENIm 2016

Don vi tinh: WD

Luu chuyin tiin fir ho?t dQng kinh doanh

Lqi uhuin trudc thu6

Diau chinh cho c{c khoitr

Kh6u hao tei san c6 dinh

Lai, 16 tu hoat dQng dau tu

Chi phi lei vay

Lo. i Dhuer (16) tir ho?t aloog kioh doanh trudc nhing

Tang, giam cec khoen phei thu

Tin6 gidm hang t6n kho

Tan& giam cac khoan phai tre Gh6ng kE tIi vay phdi

trd, thuii thu nhap doanh nghiQp phdi nQp )Ting, giAm chi phl trd tludc

Tidn lai vay d5 trA

Thu6 thu nh{p doanh nghiPp de nQp

Tidn chi khAc cho hoql d$ng kinh doanh

chuydn fiin thuin tir hogt ttQng kinh doanh

.TiEn thu lii cho vay, c6 ttc vd lgi nhu{n duoc chia

chuyin tiia thuln tir hogt itQng itiu ttr

Luu chuydo tiin tir boet dQtrg Ai chinh

. Tian thu tu phAr hAnh c6 phiCu, nhrin v6n g6p cia chi sd

Tiin thu nr tli vay

. I ren ra ng 8oc vay

. C6 t&c, lqi nhuan d5 tra cho chti sd hfiu

chuyan fiin thuin tt hoqt it\ng tdi chinh

chuy6n tiin thuin trorg oim

vi tuong tluang tidn ttiu nilm

vi tuong ttutrng tiin cu6i ntrm

Lurr chuyin titn tir ho4t tlQng ttiu trl.TiEn chi d€ mua sim, xdy dlmg TSCD va cec TSDH khAc

Tian thu hr thanh ly, nhugng b6n TSCD ve c6c TSDH

02

05

06

08

09

IO

ll12

l4l517

20

2l22

27

30

3l

33

34

36

40

50

60

70

1.660.5543r0

11.812.393.261

(62.826.101

2'77.266.5'tl

13.687.388.041

(312.976.323

(5.146.040.072)

(2't7 .266 .s7 t)('132.997.384)

(40.294.47 4

t.875.895.529

380.075.544

5t6;190.248

(39.397.609.167)

22.073.054.492

(2.700.000.000

(5.327.661.481)

14.045393.011

(23.416.320.627)

31.398.267.040

7 .921.946.413

12.623.426.299

10.798.? 18.788

406.252.428

42.400. r 38

13.870.791.653

(7.959.800.954

(2;t 9r .211 .64

(14 .'t 14 .532.924

242.83r.119

(42.400.138

(3 .283 .7 89 .250

(5.640.860.541

(2.97 | .?34 .t

-91

252.619.849

(2.719.11

(5.491.\'t'l

22.000.000.000

2.7 58 .560.4't 5

16.3s0.683.200

1.990.108.31'7

23.407.ss8.723

3l.398.267.040

Quang Binh, ngoy l8 thdng 02 ndn 2017

Nguli lip bi6u

\l' .. /Itat'-'

K6 to{n tru&ng

Nguy6r Thi Blch Thny

8

i -/ ' '-'t1') . ./ / r li;na,.t' \ 3it, ' iA NoihJl,,

NguySn Minh TuinTruong Thl BAo Van

I.

1.

1

3.

c0NG ry c0 pHAN nre s,i, NOr _ euANG BiNH sAo cAo rAr cHiNHTi{iu khu 13, Bic Ly, Tp Ddng Hdi, Tinh euang Btnh Cho nim tii chinh kilt thric neiv 3 t /t2D0l6

BAN THUYET MINH BAo CAo TAI CHINHNIm 2016

DAC DMM HOAT DONG COA DOANH NGIIIEP

Ilinh thri.c s& httu v6n

c6ng ty c6 phin Bia Hn NQi - Quang Brnh phin trugc chuyrin aiii ttr ooanrr ngtri€p nhd nu,c theo Quyiitdinh sii 592003/QD-IJB ngey 22 th6ng r0 n6m 2003 _crla

uy ban Nhan dan tinh Quang Brnh. c6ng tyduqc sd Ke hoach va DAu tu Tinh Quing Brnh c6p Giay chung nhfn deng kj kinh doanh s6 29030000 r 0ngay l9 thdng l r nem 2003, Gi6y chrtng nhfn deng hj kintr ooantr s6 : r ooloiols

"a ce" gi6y

"r,,rne nh6n

dgng lci kinh doanh thay d6i.

Tru sd cria COng ty t4i: Ti6u khu 13, Bic Lj, Thanh ph5 Edng Hdi, Tinh euing Binh.

TdnB si ntr€n vien cua c6ng ty tai ngay 3l th6ng 12 n6m 2016 ri 165 ngudi (ngay 3l thang l2 nam 2015ld 177 ngu&i).

LInh vgc kinh doanh: SAn xu6t c6ng nghiQp vA thuong mai dlch vu.

Nginh nght kinh doanh:

ToAt.dglq chinh cria C6ng ty lA: Sdn xu6r vd mach nha i men bia; kinh doanh dich w k}6ch san: kinh

:,":T.,1i"1 W p.:ang; san xuet d6 u6ng Oia ruqu, nudc girii kh6t); xudr nhep khAu diy chuyen thiCt bisan xuar; nguyenvaflieusenxuarbia;muab'(cnxuat,Dhepkhdu)d6u6ngbiaruqu,nuo.giaikhatJ"lo4i; kinh doanh dlch vU du lich; cho thue tei san inha hang k;h Ooann aicn il, nf,a ft; ;t ffi;r,il;;;iChu ki stn xu6t kinh doanh th6ng thulng:Chu Ic! srin xu6t, kinh doanh rh6ng thuong cria C6ng ty li trong vdng 12 ttrri.ng.

Cdu truc doanh nghiQp

ctng ry khong c6 c6ng ty con, cong ty ri€n.doanh- li€n kiit va cing kh6ng c6 don vi rrgc thuoc hach toanphu thu6c tgi thOi tti6m fCt UUc tcy t6iodn da tap bdo cdo tet ctrtnfr. - -'

Tuy€n Uii vi t<hi ning so sArh th0ng tin trOn Bdo cdo tii chlnhTrong n6m c6ng ty khong c6 thay d6i va chinh s6ch k6 to6n so vdi nam Fudc nen kh6ng cd dnh hudng diinkhd ning so s6nh cria cdc th6ng tin r6n b6o c6o tii ch{nh.

KV KE, ToAN, DoN YI TIEN TE SI} DUNG TRoNG KE To,lNKy k6 todn

Nien dO kd todn cua C6ng ry bit ttiu nr ngay 0l/01 va kiit thric vao rgey 3ll12 heng nlm.Dcn vi tiAn te sil dqng trong k6 to6n

Don vi ti6n t€ sr! {mg rong ghi ch€p kd todn Ie ddng Viet Nam (VI{D).

CHUAN MUC VA CIfi DO KE TOAN AP DUNG

Ch6 a6 ti toEn tp dgng

c6ng ty 6p dpng ch6 ao rc toan aoantr nghiQp.ban hdnh theo Th6ng nr sii 20020 r 4rrt-BTC c,Th6ng tu?90 2 !:9C 94, "E_d!

16 toan *ro aoan'rr "ir,iep

ao sO ,ai"i;iiui r,n,r, nga, ,zz t2t2et4 vitrhdnstu-so 53/20r6lTr-Brc do Bq tai chrnh barhnnh "gey

urcs?ori il;'d;"#;;;;'.a'i,a,l'liith6ng tu 200.

4.

II.

l.

III.

l.

9

c6NcrycdpH,4,NnleulxQl- quANcuiNn sAocAorArcHiNHfi€uttut:,gi"Li,fpOdneHdi,rinheuengBt,h -- CLora,nrai .l,inhi&t,i"Jn;"yjiilL"oro

s,i,x rHuy6r Mrxs nAo cAo r,A,r cHiNH (ti6p theo)

2. Tuyen b6 vA viec tuen thrt Chuin mu_c k6 to6n vA Ch6 dO k6 to{rc6ng ty tl6 6p dung c6c chudn muc kc to6n viet Nam ve c6c van bin huOng d6n chuin mgc do Nhd nudcth ban hinh. C6c brlo c6o tAi clri$ duOc lip va rlnh. bay theo tfung .qi iry dirh

"nu ;;;;;;;u",

th6ng tu hu6ng dan thuc hign chuan muc vi'cnii aq t6 toan trien mril Aang ap aung.

Iv. CAc CHINH s^cn rc, roAx r$ oqNc

l. CAc lo4i t! gil tr6t OoEi ep Ogng trong k6 todn

919 i*iep.ry kyl t6 ph6t sinh_bang ngo4i te duqc quy d6i ra ddng M.tD thm r! gi6 8iao dich thuc tii taith0i diem ph6t sinh nghi€p vu. Tai thdi dirim cu6i hy c6c khoio muc ti6n te cO e6in;oai te duoc ouv diitheo rj gi6 mua vio crla Ng6n hdng thuong m4i noi doanh nghiQp md rai khoan l6ng 66 uao nlay *itho"ni€n d0 ke to6n.

C^hcnh.lQch ti gi6 thsc t6 phdt sinh tong hi vd chenh lQch rj gi6 do ddnh gi6 tai s6 du cac khoan muc ti€nte tai thdi dicm cuoi k! duoc k6t chuycn vio doanh thu holc itrr ptri rai ctrinrr t ong Icy.

2. Nguy0n tic ghi nhfn tiin vl c6c khorn tuong atuung tiarTidn va nrong duorg tidn bao q6m:, ti,lrl mat tei qug, tian gui ng6n hdng, c6c khodn d6u nr ngin h4n kh6ngqY6 Lthenc cd khi ning chuyiin d6i dE dnng thenh tidn vA kh6ng c6 nhiriu rui ro trong ctriy6n ioi tla*rti€n k€ nr ngiy mua khoen dau u dd tai rhdi didm bdo c6o.

3. Nguy6n tic k6 todn nq phii thu ,,C_6c khodn phAi thu tlugc rtnh bAy tr€n c6c b6o c6o tii chlnh theo gi6 tri sii s6ch cric khoan phdi thu nrkh6ch hing vi c6c khoin phii thu kh6c sau khi c6n fir c6c khoan diphdng tluqc lap cho cac'kloan phaithu kh6 ddi.

Du phdng nq phdi rhu kh6 ddirhd hien phin gia fi cua cic khoan phei thu ma cong ry du kirln kh6ng co lkhe nang thu hdi t?i ngdy k6t rhtc nrm iai chtnrr..iang l,o6c giam i6 ai khoan du p16ng'duqc hech to6n ivdo chi phl qudn lj doanh nghiQp rong bao c6o kiit qud kinh doanh.

I

C6c khoin plni thl dugc phin lo4i li NgAn han ve Dei hen tren Bdng cin ddi ki! toAn ctrn ct k! han cdn lai =c0a c6c khoan phii thu tai ngay lap Bdo c6o Tdi chinh.

4. Nguy6n tic ghi nhin hlng tdn kho

Hang tdn kho tlugc tlnh theo gi6.giic. Truong hqp gi6 rri thuAn c6 th6 rhuc hi6n dusc $5p hon eid e6c thiphdi t{nh theo gi6 ri thuan c6 thd rhsc hiEn auqc. cia g6c hang r6n kho Lao gd; .r'irr,rlr" jiir"r,i

"*bi€n vir c6c chi phi li€n quan truc ti€p khac ph6t sinh dd c6 duqi hAng t6n kho d dia didm vd trang rhdi hi€nt4i.

ci6 tri hdng tdn kho cuiSi k, duqc x6c dinh theo phuong phdp binh qu6n gia quy6n.

Cdng ry 6p dung phuong ph6p k€ khai thudng xuy€n dd hach to6n hang dn kho.

3i tP,lg *iu, C,3 hTF q, kho. rtusc lip vdo trroi ttirim curii nam lA s6 ch€nh t€ch gi0a gid g6c cra hangt6n kho l6n hon gi6 hi thuan c6 the thgc hign duoc cria ch0ng.

Phuong ph6p l6p du phdng giam gi6 hing tdn kho duqc trrch lap theo cdc quy dinh k6 to6n hi€n henh.

5. Nguy€n t,ic ghi nhin vl khdu hao tii sin c6 dinh

ldi .r.gq q{h lp. hrnh, tai s6n c6 dinh v6 hlnh dusc ghi nhdn rheo gi6 g6c. Trong qu6 rinh sri dung, taisin co dinh htu hinh, tai san d dinh v6 hinh duqc ghi nhan theo nguyin g-id, hao m-o,iruy t6 ,i gia ri .onlal.

l0

coN.Gryc0pHAnslAHANgr- quAxcniNH sAocAorAtcHixu

s;,N rHuytr Mns nAo cAo ril cHiNH (ti6p theo)

Khau hao truoc t'{ch theo phuong ph6p truong thing. Thdi gian khdu hao crugc udc tlnh nhu sau:- Nhd ct4 v6t kidn trtrc- May m6c thi6t bi- Phuong tien van tai- Thiiit bidung cu quan ly

05 - 30 ndm

l0 - 12 ndm

l0 nam

05 - 12 nim

6. Nguytn lic ghi nhfn vA v6n h6a c6c khoin chi phi tti vaychi phf di vay dugc ghi nhdn vdo c}i phr sriLn xu,it, kinlr.doanh trong ky khi ph6r sinh, trri chi pht rti vayli€n quan rrrc.tiiipd6n vipcoiutu.xayilmer,"a",irlriiair",,.ililg-affiffiffi;;a,i;il;1 .*it6 (duqc v6n ho6) khi c6 du c6c didu kie; qrv ihr, o""gCnr-ai *u" xeioa, vieii". ,.a r?,.rcTtii,r oivay".

chi phl tli vay li€n quan trlc tiiip d6n viQc dau nr.xay dgnghoac sen.xu6t ai sdn dd dang dusc tinr veo girifi cr)a tai sin d6 (rtuqc v6n ho6;, bao g6m cdc khoin rii fie, i.y, pm, uo "a"

ur"a" Jiiet *,iri"i. pn,fr.i khi pher hanh E6i phiiiu, c6c khoan chi phi phu phdisiJ lil'n'quan t6r que rinh ltun rhri tuc yay.clf phf di vay tluqc ghi nhin theo r6ng s6 phat sinh trong ki, kh6ng btr trt v6i doanh thu hoat dQng tai

7. Nguy€n tic ghi nhgn vi ph6n b6 chi phi tni trudccdc chi phi.tri rudc chr li6n q.uan d6n chi phi san xudr kinh doanh trong nim duqc ghi nhfn ra chi phi ndtrudc ngan han ve dugc tlnh vao chi phl sdn xudt kinh doanh trong nam.

ViQc tinh vn ph6n b0 chi phi ra trudc dei h4n vdo chi phi san xudr kinh doanh hmg k! hach todn rluoc can

*J:i:Tl;lfr ,#:"f ,.r&[i,:*,*1.;HtlHr:xl,f.ff tg#il,,r*yiiiiili,"u

8. Nguytn tic ghi nhfn cdc khoen nq phii trl vi chi phl trich trufcPlei

ra lq"{ gto "e

phei m kh6c th6 hi€n theo nguv€n gi6. c6c khodn phdi ri ngudi brin, phii tri khdcr4i thdi di€m b{o c6o:

;ci rhdi h?n thanh to6n dudi l nam ho6c Eong mor chu rcj sin xu6t kinh doanh crugc ph6n ro4i rd no ng6n

- cd th&i han thanh to6n trcn l ndm hoac uen m6t chu hi san xudt kinh doanh rrugc ph6n loai ra ng deihqn.

cii phl trich trudc dugc ghi n}{n cho sii tidn p}ai re ron8 tuorg lai li€n quan rliln henh h6a va dich vu danh{n tluqc kh6ng phu thuoc vdo vi€c c6ng ry aa nhfln rtuq'c hoa il;u;;; "r,rg';;;;r;;;::,"'

'o

9. Nguy€n tic ghi nh0n v6n chi s0 hiitV6n d6u tu cUa cht sd htru duo. c ghi nhgn theo s6 v6n rhqc g6p cta chi sd hiiu.Th{ng.du viln c5 phan duqc ghi.nhfln theo s6 ch6nh rQch r6n hor gita gi6 rhuc rit phet henh vd mQnh gi6cd phi€u khi ph6t hdnh cd phiiiu tAn triu, phrit hdnh b6';r;ili;;l il;;tJ;d;[;,t ;;;.,

'" ,,,",,,

c6 htc phei ra cho c.c c6 cr.ng ttuoc ghi nhin ra khodn phei he hong Beng can ai5i kir toan ctu c.ng tysau khi c6 rh6ng b6o clia cO trri cUa f6i aO"g qran ri iOng ir. -

10. Nguy0n tdc vA phuong ph6p ghi nhln doanh thuDosnh tha bdn hdng

Doanh thu b6n hang duqc ghi nhen khi <t6ng thdi th6a m'n c6c didu kiQn sau;

dlflJnl ro va loi ich gin li6n vdi quydn sd h[u sdn ph6m hoac hdns h6a da dusc chuydn giao cho

ll

cON.cryc-dpHANBhHANOr_ euANGBhiH BAocAorArcHiNHinh kCr 60c ngey 3 r /t 2Z0l6

sAx rHuytr MrNn sAo cAo rAr cHiNH (tiCp rheo)

- C6ngty kh6ng c6n nim git quydn qunn l! hdng h6a nhu ngudi sd hiiu hing h6a hofc quy0n ki6m so6rhang h6a;

- Doanh thu duo. c x6c tlinh nrong <liii chic chin;- Cong ty dir thu tlugc hoac se thu duo. c lgi tch kinh t6 ttr giao dich b6n heng;. X6c tlinh tluqc chi phi li€n quan d6n giao dlch b6n hdng.

Doanh thu cung cdp dlch vlt

o3arlr tlu cung cde dich vq {uqc ghi nh.an khi k6tgue cna giao dich d6 duqc x6c dinh mor c6ch d6ng rin*f: Tp*q nn viQc cung c6p dlch qr li€n quan Odn *riAu-nam tnt doanh thu duqc ghi nh6n tronq namueo ket qua phan c0ng viec de hoan thenh vdo ngdy l{p BAng cen d6i k6 to6n cua nim ao. xiit o,ia cuaFao olcn cung cap dlch vU dugc x6c dinh khi tr6a mdn c6c didu ki€n sau:

- Doanh thu duqc x6c tlinh tuong d6i ch6c chin;

- C6 khi n6ng thu rtuqc lqi lch kinh td tt giao dich cung c6p dich vu dO;

- Xec dinh duqc phAn c6ng viQc de hoin thdnh vio ngdy lfp Bang can d6i kii rodn;- X6c tlinh tluqc chi phi ph6t sinh cho giao dlch vi chi phi rre hoan thanh giao dich cung c6p dich vu d6.Phdn c6ng viQc cung erp alcn vp ae nodn thinh rruqc xdc trinh theo phuong phfu <t6nh gi6 c6ng viec hodnthenh.

Doanh tttu hogt tlQng titi clthth

Doanh thu ph6t sinh nr ti6n Hi, tidn ban quyin, d nic, lqi nhufn trugc chia vd c6c khoin doanh thu hoatdgng tii chinh kh6c duoc ghi n)6n khi th6i men ddng thdi hai t)l aid, ile, .uu,-- Cd khe nang thu duqc lqi ich kinh t6 tu giao dich tt6; :

- Doanh thu dugc x6c tlinh nrong <t6i chic chin. )

c6 nrc, lgi ntru6n augc chia ttugc ghi nhan khi c6ng tydugc quydn nhfu c6 ftc ho{c duo. c quydn n}r4n rqinhu6n tt vi6c g6p viin.

Ctic khodn gidnt trt doanh lhu . tKhoan mgc nay dung ttii phan{nh c6cthoan dugc didu chinh giim trt vao doanh thu bdn hdng, cung capdich. vs ph6t sinh trong lc!, gdm: chict t<tr6u thuorg mai, eifi ire he"ii;

"tr,ir. [anii?ijri rarkhodn ndv kh6ng phdn 6nh c6c khodn thu6 auqc gia; Eu';o aol* tr,rir,u tr,ug;iei;'il';;i;;

"-tinh theo phuong pMp tr.uc ti6p.

Vi€c didu chinh giim doanh thu tluo. c thu. c hi€n nhu sau:

- Krrodn chi6r khAu thuong mgi, giem.gi6.hang b6n, hnng ban bi tri lai phdt sinh cing k! ti€u thu sin phdm,hang h6a dich vU duqc di,iu chlnh giam doanlr thu cua [] phatiinh;

:IlTr_lgo :f ,,,.h,.hang.hol gi+vu qa d€r rhu hr c6c ky truoc, triin k! sau moi pher sinh chiilt khdumuong mar' g,* gra hanS ben hoac hdng brn bi trd rai thr doanh nghiQp ttuqc ghi giim doanh thu theonguy€n t6c:

+ Niiu san phdm, hang ho6, dich vp tt6 tieu thu tu c6c hi trudc, d6n k, sau phdi gidm gid, phii chiiit kh6u

:'fj1iilig,lil11L*tnl:1,*dcthoidi6m pi,dt he"i, aa";a";i;r;"hJai"i'piii*iaa'v ramgr su krQn can dicu chinh phdt sinh sau ngiy lgp Bing c6n d6i kii to6n va ghi giim doanh ttru, ren-eaocdo tAi chinh cua hj l6p b6o c6o (hj trudc).

l.fruqng I'sp sen phdm' beng hod, dich y'rr Rhei eiem gid, phai chirit k}6u thuong m4i, bi rrd lai sau thoidicm ph6t hdnl Beo c6o tdi chrnh thi doanh igirig[ grri [t#Jo.J *,, .,i. L] pd.ilh (kr;t --- '

l2

cONGryc0pHAunlruANgl_ euANcnirn nAocAorAtcsius

nAx rnuyEr rrlrNH sAo cAo rAI cHiNH (ti6p theo)

ll. Nguydn t,ic ghi nh{n gi6 v6n hing bdn.

Gi6 v6n hang b{n phan {d nj gid v6n cta sin phdm, hing h64 dich vu, bit dong sin ttiu nr; gid rtrdnh sanxu6t cua sdn ph6m xev ,ip (d6i v6i dorh ,oiip -ai iipJ'uii?"ng hj. Ngoii ra, cdn phan dnh c6c chi phiri€n quan diin ho4t dQng kinh doanh u6t aor'g.in a6"#** c-r,,ipr,i u,a, hao; chi phi sria ch{ra; chi phinghi.p vu cho thu€ BDS dau tu rheo phuon! thrrc .t o thre t oqt oing tr"o"g irqp Jhdr .ir,,. tiii,g'iarl,chi phi nhuqng b6n, manfr t1r AOS Ohi u... -

12, Nguydn tic ghi nhin chi phi tiri chinh

Xfoil au.nnfng qii.rn gi6 hing t.n.kho.dygcjinh.v.io Cl6 viin hdng bdn tr€n co sd si5 luong hdng t5n khovi phdn ch6nh rQch gira gid tri thu6n .c6 th8 thuc [e^

"4s. ;ilg, lia 96. t'ang t6, ki,": K,'i-;;';i,,,],kh6i ruqng hang t6n kho bi eiam ei6 can phai trich lfp du phdng, tJtoi" pr'ai roai n-u kh6i ruqng hing t.nkho da hy' duoc hoo ddng fi€u tt-, 1"0 gia t4 tlrra, io ,r,6 tr,u3'iiirJr-d" noru ,r,,lp t * gla?i *ii ,ajnhmg chua chuy€n giao cho khdch hdng n6u cd brng chung chi. .ia, ,b "r* u;a.n i,a"g ,E r.r.i;E'*lithuc hi€n hgp d6ng.

cdc khodn chi phr dugc ghi nh6n vao chi phi ui chinh g6m: chi phi horc cdc khoin rd li€n quan dtin c4choat dong dau u tai chinlr: chi ohr vay v6n; cac khodi 16 o" ,rriv o6i-oi gi6 h6i doai cria cdc nghiQp 4rfifit

rinh tie, cuan a6n ngoait€;'Dv phirg gia,n eid dil* "h*fi.r,-o"an

ui"a. k},oan od,n tai ciir,ti oa]

chi phi.qran I doanh nghiQp phan 6nh cric chi phi qudn rj chung cia doan]r nghiQp gdm cdc chi phi viluong.nhin vi€n bQ ph6n quin ty d"Til.ighiqq liidn tu*g, ti€n "o;ng,

.a. U,oa.iph, #p,...1; la" ii[, _ahgi,.bno hi€m y t6, kinh phf c6ng doAn, tao li6m trr6t ngniep .Uu nf,En ,ien quan'l! doani,igf,fep, "iii onlval lieu van phdng, c6ng cu tuo UOre, g.el

119 lsCO J*! .t o qu- Iy-doanh ngiipp; tie, ir,riiia,,',rirAm6n.bdi; khodn I6p du phdng phai thu kh6 dni; dich uu ,,;u ngoai idijn, nudc, dien thoai, fax, brio hiilmtAi sAn, ch6y n6...); chi phi bing tidn khec (ti6p khech, flOi "gfrij.frl.,i,-frare...l.

14.

cac khoan tren dugc ghi nhfn theo tiing si! phit sinh rong lcj, kh6ng bi trir vdi doanh thu hont dQng tai

13. Nguy€n t,ic ghi nhgn chi phi b6n hAng, chi phi quin tf doanh nghiQpchi phi b6n hdng phdn en} cec chi phr thuc.ti! phet sinh trong qua finh b6n sanphdm, hdng ho6, cung c6pdjch 4r,.bao g6m c6c chi phichio hin,, jfi ,rri6, .*!f,l.jqiaig cao san pham, hoa h6ng b6n hdng, chiphi bdo hdnh sAn phim, hang hoa 1d' fioft a6ng ray rail, .r,ip'r,iil_ qran, d6ng g6i, v6n chuy6n, h6i nghikhich hing. . .

Nguy€n t,ic vA phuong phdp ghi nhan chi phi thu6 thu nhAp doanh nghiep

lhi qh' t* {lFtt doan}r nghiQp ghi nhan $en bao c60 kilt quii hoat ddng bao gdm chi ph{ rhu6 rhu nhepdoanh nghi€p hiQn hAnh vd Chi phi thud thu nhfp doanh nghiei f,"a, iai.chi phi thuli thu nh6p doanh nghifp hiQn hanh dugc x6c dinh tr€n co sd thu nhflp chlu thuti vd thuti sudt thurithu nhdp doanh nghiep Eong nlm hien henh.

9li pI' ,t': thu.nhsp doanh nghifp ho6n rai duo. c xac dinh tr€n co sd sii ch€nh r€ch ram thdi dugc kh6utrir' so ch.nh l€ch tam thdi chiu rhuc vd thuii sudt rtru6 *ru nhip doanh nghiQp du ,rrr, ,i ap arrg .i"'ri,tai sdnduoc thu hdi hay no phdi rd duoc thanh toan, asa tr€;'ilai ,r,r3 "i

r,re, ruc vao ngay k6t ihric ky k6

Cdng cg thi chlnh

Ghi nhgn ban tlluTdi sdn tdi chinh

Tai ngdy shi nh6n ban diu. *' .n. *,, "llg j.rgc ghi nhfln theo gid g6c cQng cac chi phi giao dich c6 lienquan ruc ti6p d6n vigc mua sim Bi san tAi chinl d6

Tdi sdn tai chinh cta c.ng tv bao qdm tian mat, tidn grii ngin h4n, c6c kho6n phdi thu ngin han, cdc kho6nphdi thu khdc vA c6c khodn rtiu u.

15.

l3

I

l

cox.c ry- c_6 pIIAr.r nlc, HA xor - eu,Nc niNH BAo cAo rAr CHINHhinh kiir thtc ngiy 3 tAZr2Orc

nAN rnuyEr rrrxn rAo cAo rAr cHiNH (ti6p theo)

Nq phdi trd tdi chinh

I?lnqay qlri nl?n ban dA., c6ng ns tai ctrin!.aygg Ctri *an trreo gi6 g6c tru tti c6c chi phi giao dich c6 li€nquan truc tiep den vi6c ph6t hdnh c6ng nq tdi chinh d6.

Nq phni M tni chinh cua c6ng ty bao gdm c6c khoin phai tra ngudi bdn, phii ea kh6c vi cdc khod,n vay.B trir cdc c6ng qt tdi chtnh

cic 1li:er Bj c-h]nh.ve nv gh1-tre tni chrnh chr ttuqc bt Et vdi nhau vi rrah biy gi{ tri thuan r6n BenScnn d6i k€ to6n khi vd chi khi C6ng ty:

- C6 quydn hqp ph6p a6 bt rir gia 4 aa auqc ghi nh{n; vn

- 99 au ai* thanh toan E€n co sd thuin ho{c ghi nh0n tai sin vd thanh toen ng phai tra cring mot thditli€m.

Ddnh gitt tgi sau fin ghi nhgn ban tiuHien t?i, chua c6 quy dinh vA ddnh gie lai c6c c6ng cu tii chlnh sau ghi nhin ban tt6u.

16. BGn li0n quan

!.a-c-u,ar algc coi la ljelcy.n_ o6y *r1 bOn c6 khd neng kiilm so6t ho[c c6 anh huong deng k6 d6i vdi ben

kr8 trong viQc ra quy€t tl[nh c6c chtnh s6ch tei chtrh va hoet dong.

c6c b€n cflng tlugc xem li b€n li€n quan n6u ctng chiu su ki6m so6t chung hay chiu anh hudng tr6ng krichung.

t4

coNG ryc0 pHAx nra uA xqr_quAnc nixH sAo cAo rAr cuixHo nim tii chlnh kdt thfrc ngiy 3l/l?J2016

BAN THUytT MrxH sAo cAo rAI CHINH (ti6p theo)

v. tnorvc rrx sd suxc cno cAc KrroAN Mvc rRiNH BAy rRoNc eAlic cAN o6l xt, roAx1. Tian vir c{c khoin turng ttuong ti}n

TiAn mi1

Tiin grii ng6n hdng

C6c k1totur tuong ttuong tidn (r)

c0ng

(r) li cdc khodn tiin gli cd k) hqn IQwing Binh.

Phii thu cta khdch hlng

Phii thu cria khdch htng ngin hgn

T6ng c6ng ty CP Bia Ruqu NGK HA NoiC6c d6i nrgng kh6c

c0ng

b) Phii thu crir kh{ch h}ng ngin hgn li c{c b6n [en quan

C6c b8n li6n quan M6i quan hQNQi dung

31t12t2016 01/01/2016

VND VND

3.010.750.000 27.t00.726.tr8

7.92r.946.413 31.398.267.040

tMng tai ngdn hdng TMCP Diu Tu vd phdt Trin l4at Nan - Chi nfuinh

476.884.000

4.434.312 .4t3

3u12t2016

VND

93. t 69.032

4.204.37 t .890

a

a)0l/0 t /2016

\,}ID

13.140.014.671

497 .77 4.000

4.953.4r 5.410

2t1.169.529

r3.637.788.671 5.164.584.939i\| :t-

\31112t2016

VI{D0 r/01/20r6

VNDT6ng c6ng ty CP Bia RuquNGK HE N6i

T6ng c6ng ty CP Bia RuquNGK HA N6i

3. Phii thu kh6c

Phii thu ngin h4n khdc

C6ng ty me

C6ng ty mQ

3Ut2not6Gii g6c Du phdng

Btu thenh phdm 13.140.014.671

Hoet dQng ki6c

31t12t2016

VNID

4.20'.t.896.360

503.269.842

0l /01/2016

VIIDT4m ung

Trich tru6c lai tiin grii BIDV

Xi Nghi€p Thuong Mai dich vu Vy Vy

Phdi thu cen bd c6ng nh6n vi6n tidn BHXH

C0ng

4. Hirng tdn kho

69.500.000

10.069.286

t46.181.000

39.632.005

75.500.000

148.011.000

4l .653.864

26s.382.291 26s.r64.864

Don vi tinh: VND

0l/012016

ula goc Du phdng

Nguyen liQu, v{t liQu

C6ng cq, dqng c9

Chi phi SX kinh doanh dd dang

Thdnh phim

c0ng

9.064.450.104

361.338.945

4.549.158.687

9.2'17.430.019

32.164.1s 1

I .64t .20't .'t 13

2.230.455 .'10613.9't 4.94',1 .736

15

13.181.257.589

N

.ial

.,j\

anoc{

\o

\o

r-

t-\ot-

.io\qo

N

\o

ci

..i

..i

F.\q

a-ql'-

1cl

a-

q

al

F.

t_-

FH\\o\6rN.inia-N

di+$+\dC.l c..l cl \O \O.1 \?\o qq.'1 F. F\ v.! hi\tt\=\O C..l .\ 6hd=:=s

tt\O\ON.rrros-\O\F\!+\.d od od .d \c;oo\o\o-\oo o\ 0\ o, o\v c.,i ^i cido\o5@oo

\q cl ..t

q c.r .rct

NF.F.+\a-\.,\O6vioo .i ri c- F\c..i c..i ".i .-: .icot-.Nos\nooooo1 6o<; \.j \d r: t.IO\<r\66F-\O\ohki.- oi oi -i "'i

oooooosocooohk\€raFrvlhro. e<i od -i vi\or)v)<tir-oS;-\06 .<j $ c- F-r|o<5NN\..) "1 r-Nr--\

\o

a-

r-

a-a-

O1

a-

l.- oo el u) 6 .-c\\Oq\oidnq6rF-\q\oarlo\o\s6nioo€qo\riN-\Nqqs\on\oocj6eiV.ilO\oO\69 9\oo\ .:\€Oh\ov.rki

t- .o ,.rc\N^;q. l ' !'\o.{Aio\ .ri cir: @<i,a o<i od

G 9I

t-o\\'...!

oi

(nsl&r\6.h\o(.lc!\ar\dv1 \6!b' v] -ll'-.ao\\NN.i .,1 C}\.5=5O-r.q66\ai c- \ci qi cri ciFr|\OC\hrlooo\\o.{-\noi -i \cj +."o c.t .\

<t \t \ a.. Fi..t ra .r F- N'-- .1 '\9\o-\ob..t*i_\.)l^6.nF \O \o ,-.,: \cj od oo c.i c;(F-No\oic!\c\0600

a

.S oo

: (.)6

EAFol

.!!'k;

:9"d50tCL

9.

(,,

,!,

I eE^

.!!-

zo

FE

o=i'\e=

lO x6

i.t E

Fqizt,a ,ri

\o6>$o

=!\€.R' €t\o -o

(6F. F ..6 ^EgR d€

Ftoi :p"sSEgts e=S ,E:

.E O"9s 8!t, .*! '3;<E(J

:! cF

!;;t!G J .!)F.U'i\Fto(- oz

> -"9>=

E

-r!.!*E--'ieET.gUfi . t= E _{" i

EiEss$FjgifSEsjgE3

Z.;!r c.,rv<,< .rv:'t;.< .i6tQ .r

:e

EoEo

ZE

Oorz.E.<i)o,.Eza,<E4'9i q.l

zt-

t--z=utrl

CONG TY cOPHAN nurrAngl.quAxc nixH BAocAoTAI CHiNHk6r th[c ngay 3l/ln0l6

nAx Tsuytr urxu nAo cio rAr cHiNH CiCp rheo)

6. Thg, giim b6r dQng sin diu tu

Nhi cria vir vit ki6n trric

Nguy€n gi6

Gi6 trl hao mdn lu! kii

Giri tri cdn lai

Chi phi tra tru.0c

Chi phi tri trudc ngin h4n

C6ng cr,r, dung cu

c0ng

Bao bl tudn chuydn

C6ng cu, dung cu vi thi6tb! qudn l! xu6t dtng

Chi phl sria chfia

29.090.909

564.768.930

2.718.881.819

5s.090.909

4t3.932.312

ndm Phdn b6 nam

9.86't;120.20s

1 .9t3 .240 .07 9

7.954.480.126

899.333.524

9.896.81l.l l4

2.478.009.009

7.41 8.802. t05

'7.

a) 3u12t2016

VNID

0l/01r2016

VI{D

21.083.334

21.083.334

b) Chi phi rrA trudc dAi han

Bao bl luin chuydn

C6ng cq, dung cr,r vd thiiit bi quen ly xuir dingChi phi sria ch[a

31^2t2016

VNID

0l/01r2016

VIID1

'I2.7 85 .724 .79 4

8l .993.3? I

362.t90.772

899.333.524

100.430,492

200.107.058

c0ng 3.229.908,931 1.199.871.074

Thdi eian ohdn bii:

- Bao bi ludn chuyiin dvo. c ph6n bd rong thdi gian tt 24 din 60 thdng.

- c6ng c1t, fung c1t vd thi6t bi quan tj, ma ding rtvqc phdn bd rcng thdi gia, ti r 8 diin 24 thdng.- Chi phi sna chfra vd chi phi trd trudc ddi hqn khdc dvqc phAn b6 bong thoi gian 24 thd,g.

Chi tilt phdt sinh tdns/eidm trone ndm nht sau:

JO AAU nAmDon vi tinh: VND

s6 cu6i ndn

t00.430.492

200.107.058

81.993.37 r

362.190.712

832.490.549

73.528.030

25r.848.598

2 .185 .724 .'t94

C6no 1 .'199 .87 t .01 4 3.187.905.040 1.157.867,177 3.229.908.931

I'7

',

,t

coNc ry cO PHAN BrA HA Nor _ euANc BiNH BAo cAo rAr cHiNHTieu klu 13, Bic Ly, Tp. Ddng Hdi, Tinh euenp Binh Cho nam tai chJnh ket thlc ngey 3 t/l2n0l6

BAN THUytT MrNH Bl,o cAo TAr cHiNH (ti6p theo)

8. Phti tni ngu0l b{n

Cic khoin phii trl cho ngusi bintrgtrn hftr

T6ng Cty CP Bia Ruqu NcK HiNOiDNTN TM & DV HUng Thinh Vugng

COng ty TNHH euang Khdi

c6ng ty TNHH TM & VT Th6i T6n

c6ng ty TNHH Co Dign Lenh Thu D6

C6Ng tY TN}IH PTCN & TMTh6i Binh Duong

C6ng ty cp N6i hoi vflC6ng ty CP tu v6n DAu h, XD VCC

C6c d6i tuong kh6c

cOnc

Phtl n$p

Thud GTGT herg ben noi dia

Thua GTGT hing nh6p khau

'IhuC teu thu dac biet

Thu6 :ru6r nh6p khiu

Thu{ thu nheD doanh nghiep

Thuti thu nhfp cd nh6n

lihud nhi d6t, den thue ditCAc logi rhu6 kh6c

Phl, le phl ya c6c kho6n phii nQp kh6c

c0ng

10. Phii tlt khdc

Phil tri khdc ngin h4n

9. Thu6 vir cic khoin phii nQp Nhi nudc

415.954.950 4t5.954.9501.623.560.316 1.623.560.3t6 1.226.166.855 1.226.166.855

Don vi tinh: VND

0U0lD0t6 56 phni n6p s6 oa nap

Don vi tinh: VND

12.430.000.000

21.992.269,'182 96.696.085.638 101.867.389.252 16.820.966.168

3vt2n0t6vi{D

C6c khodn phai rA, phAi nop ngin han kh6c

cOrg260.000.000

260.000.000

3ur2t20t6 0l/012016

cid tri :u tl Ye cid tri sd c6 khi

nlog tri nq nlno tri n.r

2.534.800

t06.860.000

127.098.000

129.936.895

280.895.472

174.812.s00

360.078.729

44t.343.920

2.534.800

r 06.860.000

r 27.098.000

r 29.936.895

280.895.4't2

r74.812.s00

360.078.729

441.343.920

l?9.400.000

286.416.960

215.814.445

128.520.500

r 79.400.000

286.47 6.960

2t5.814.445

t28.520.s00

-''"''-"'" t.oog ol, t.n* nii gtltuaoto

r.038.798.317

7.n6.102.328

6r z.3or.;37

67.500

8.780.617.518

37.069.09s

85.536.924.985

32.7 60.6?7

4s8.837.621

t8'1.200.494

t .659 .6't 5 .248

3.000.000

8.759.809.s76

37.069.095

86.024.809.2'18

32.760.677

732.99',1.384

't87 .267.994

| .659.67 s .248

3.000.000

4.430.000.000

1.059.606.259

7.4 t 8.2t 8.035

rlr.HI.eZ+

8.000.000.000

r8

I

.a

!0b

5'!..z

€oo

'a>

4o

€oo'6!

oa-

.9 t.

-6 .E

.E!o-i

E,A

-E oo

E.€ag t'N

= .b. !

e Ea-e s*

t f 6 q6 e^Xo o_Y.;

s?leee e ei IEEE g E; lB88 E 8l99a \e \qlhv'rs l.) h

I

ls$iI s S€I t st

IEE$ls$iI s x!I S SSI : \\| 's -s,I E 'p-i .5

I I 8,"S

I S stiI n d€i'

lssEgI rE isiI Is <st1I E E E ! !,I B:: SrSI Si trt

l$iisEI P; f,${SE .is'!r t s 9.5

,r -Es StH:l ig {t"i

$siss$

!

\s

.!s

Q

o

e

E

t'

ta(,

,3

€€B':-

E

$'b.!-o.:l *Et .:,4t s

+l

6l \irl -.rl o0

rl

r,l crGl-!l -"\l Eo!:l e€<l c oo€€l E-e: tril 9.:.:, 'tt fil tr-ci = ;;SIgr-d..!.lq

sl 9f E E:U uo or oa -"'B E

UI EEEsE#

a-

F.

t-

t

v-ii I D,

S E: 9,EE-- 9 i, v.€.s; :E>,>,!

s>>-i!'

<io d<id c;

!uP Ivtcici..i -i d c;\qq9q

++cidri €i ddl-a.oooidvic;

..i di ci e;ef:g q

o!

F

E t-{EN

E ,-'

zQ

F

o

d'tEE=i<{

FJ(o

,c

F

zU

F

oo

zazf

z

laz

U

FozU

I

o\

F.

t_-

I g e ,e.6i;:i p8qRF= $SI\!t .i -! oo s \o\c o l: \e;N6N,YYCTN

s - i es:-\1

i s isP33HE g:siI

-: qdq qd: -<

t-

a-

F-

c_r

V?

V?

a-

t..

EExx iSSsE E:= 33$H5 N"id Q.q!9:

5 i $SSSSBa ;sSiSSEh s 33€$SS

aR

Estboai:

=*

b"uI

\ooNc{

o(

.,

EcoO

I

oa..l

\o

ei

I

t5

ei:

a

t

9

!

s.th'

I

a.E's

t\

\o

a-

t-

r-

- ots!to^.006:FoX

n q:vl s\

5-5-.o!r>, E

lI

I

I

pl

6 rolba ol- .51

ao ilo t5l9 elo-I

I9ez7\.,,E

F-9

Xqnla::E .:9z-DE E-"d,ii 6 .?>':E: r;+qEz)6

A:F

@

-i

!':9F

i.

ll

\

eS\i^

\l,{>tct

Eg ii-EE *E { 9g sE$

e EE-E'$E',i.'E ts t Esf.i€:ggEi$Ei"E: :eEi$E$. eE EEss^st.sPt EE'E$Si.i,s t

;FeEB$$s s; ; esssSs;

zU

F

ooca

ZEraEzDo

z

t0z

U

Fz.oo

c6NGTYCO PHAN BIA HANoI-QUANG BiNH BAo cAoTAI CHiNH

BAN THUYET MrxH aAo cAo rAr crriNH (ti6p theo)

r; Cti ti6t v6n aiu fir cis cht sA hihr

T6ng c6ng ty Cp Bia Ruqu NGK HA N6iC6c c6 tt6ng kh6c

c0ng

62,050/o

3'7,950/0

3y12t2016

YIID

35.989.700.000

22.0t0.300.000

0l /01r2016

vND

62,050/o 35.989.700.000

3'7,950/0 22.010.300.000

100% 58.000.000.000 r00% 58.000.000.000

c) Cic giao dich v6 v6n vtii c6c ch0 sd hiiu vi phin ph6i c6 t[.c, lqi rhuan

Ntrm nay

\,.NIDVdn atiu tu cia chri s& hihr

V6n g6p ttAu nnm

V6n g6p tlng rong ntrm

V6n g6p gitm rong nImVtin g6p cu6i nem

C6 phi6u thudng, c6 trtc, lqi nhu{n dI chia

d) C6 phi6u

56 lrrqng c6 phiiiu duoc ph€p ph6r hinhStl Iuqng c6 phidu d6 duoc ph6t hinh vdg6p v6n tl6y dn

- Cii phiiu phii th6ng

56 luong c6 phiilu ttang luu hinh- Cii phi6u phii th6ng

r Mfnh gid c6 phiiiu dang luu hAnh: I0.000 tfdng/c6 phi6u

e) Cdc qui cia doaoh nghiep 3y1212016

VI\ID

Qu, dau tu phrir tri6n

cOng

14. Ngudn kinh phi vir qui khdc

Ngu6n kinh phi

Ngudn kinh phi d6 hinh thanh TSCD

Ntrm trudc

VIID

s8.000.000.000

58.ooo.ooo.;oo

s.327 .661 .48t

3Unnirc

36.000.000.000

22.000.000.000

58.000.000.000

1.080.000.000

0l/01/2016

5.800.000

s.800.000

5.800.000

5.800.000

5.800.000

5.800.000

5.800.000

5.800.000

5.800.000

5.800.000

0l/0Ir2016

V]VD

12.s03.784.1709 .403 .7 84 .110

12.503.784.170 9.403.784.170

31112t2016

VNID

0l/01r2016

VND

1.706.648.969

1.500.000.000

1.980.056.455c0ng

21

r.706.648.969 3.480.056.4sS

1

CONG TY CO PHAN BIA HA NoI. QUANG BiNH BAo CAo TAI CHINHinh k6t rh[c ngiy 3l/l220l6

rAN rHuv6r MtNn rAo cio rAI cHiNH (ti6p theo)

15. Cric khoin mgc ngodi bing C6n a6i t6 torin

Ngoqi tQ c6c loai:

. EUR

THONG T[{ BO SUNG cIIo cAC KIIoiNHOAT DoNc KINH DOANH

T6ng doanh thu bdn hing vl cung c6p dich vg

Dosnh thu

Doanh thu bin hing h6a

Doanh thu biin thdnh phim vn php phdm

Doanh thu cung c6p dlch vu

Doanh thu d6i v6i

BGn li0n quan

cdc b6n li6n quan

M6i quan hENdi dung

106.604.624.490 9.006.954.005

31trzt20t6 0u01t2016

vI. MUC TRiNH

90,05

BAY TRoNG B/io

90,r 5

cl,o Ktr euA

l.

a)Nim nay

\,brDNim tru6c

VI.JD

t0 5 .232.424 .490

t.3'72.200.000

683.787.505

r 16.920.966.s00

1.402.200.000

c0ng

b)

I

TCT CP Bia RucruNGK Hd NOi

TCT CP Bia RuouNCK HE N6i

TCT CP Bia RuquNGK HA NOi

COng ty mq

C6ng ty m9

COng ty me

BOn li6n quan

B6n thinh phAm

BAn vat hr

CP SX bia TN

Cho thu6 nhi kho

Nim nay

98 .t29 .086 .643

1.012.200.000

Nim nay

Vl'{D

Nim tru6c

I t0 .728 .666 .520

542.761.464

262.397.',100

1.012.200.000

Nim tr[6.c

VND

Cdng ty TNHH TMMTY Habeco

Gii v6n hing brin

Gi6 vtln hang h6a ti0u thu

Gi6 vi5n thdnh phdm

Giri v6n dich qr cung c6p

c0ng

3. Doanh thu hogt ttQng tii chinh

Lal flen gul

cOng

s3.s40.76s.;28

I.113.941.130

s42.76t.464

93 .369 .620 .651

1.152.5 19.982

94.654.710.s58 9 5.064.902.09,1

Nim nay

vlvDNim truri'c

VNID

526.859.534 252.619.849

22

526.859.534 252.6\9,849

CONG TY CO PHAN BIA HA NOI - QUANG BiN'H nAo cAo rAr csiNsTi6u khu 13, Bic L),, Tp. Tinh Quine Binh

siN rnuyEr Nllnu nAo cAo rAr cHiNH (ti6p theo)

4. Chi phi tii chinh

Lii tiin vay

L6 ch€nh t6ch rj gi6

c0ng

5, Thu nhip khdc

Thu nhap tu b6n ph6 lieu

Tiin h6 trg chon chai

Thu phi chuyiin nhuqng c6 phAn 2016

Thu nhdp kh6c (+)

c0ng

6. Chi phi khdc

Gi6 viin cta ph6 lieu dr ban

L6 tu rhanh li tai san cii dinhChi phi thanh I), TSCD

Truy thu thu6 vd phat vi pham hdnh chinhChi phi khdc

c0ng

Chi phi bin hAng vi quin ti doanh ngbiGp

Chi phi qurin Ii doanh nghiop ph6t sinh trong nim

Chi phi nguy€n v6t li€u, c6ng cu, dgng cgChi phi nh6n c6ng

Chi phi k}6u hao TSCD

Chi phi dich w mua ngoiiChi phi khric bing tiin

Cho nlm tai chinh k& thtc 3v12f2016

Nilm nay

VNID

Nim truric

Vl'lD277.266.571

6s.23242.400.138

t99.494

277.33t.803 42.599.632

Nim nay

V}IDNtrm trufc

vftD29.009.091

366.364

| .564 .903 .442

27.3s6.364

34.516.358

30.855. t451 .59 4.2',t 8.891 92.721.861

(t) Thu nhdp khdc trong ndm no rd siililn |BND Tinh Qwng Binh trd ciip kinh phi h6 tq cho C6ng ryphuc y, cho c6ng tdc nua sdm tdi sdn c,ii,airn ai ,i ti ,Aii*die irong ,an "Org

ty dd ghi tdng tdi sdn c6di,nh ytua.sdy tu ngu6n nay vd ,ich khdu hao udo chi phi san'niii,'io aa sii tiin nhQn h6 rq duoc kEtchuy€n vdo thu nhdp khac.

NIm nay

VIIDNtrm trudc

VI{D

12.430.000

422.033.433

42.000.000

55.155.060

30.000.000

830.466.347

7r.872.058

s3r.618.493 932.338.405

7.

a)Nim nay

VIIDNim tru6c

\,}IDt t7 .t20.654

5 .3't 5 .37 6.9s8

32s.429.501

9 53 .509 .87'1

2.809.32'1 .229

939 .t't8.7 96

5.078.815.876

313.924.641

468.76t.376

t .722.6',t | .607c0ng

23

9.380.7 64 .2t9 8.523.352.296

cONG ry cd rHAN BrA HA NOr - euANG BINH BAo cAo rAr cHiNHhinh k6t th[c ngay 3 vnn\rc

nAN ruuyEr rurNs nAo cAo rAr cHiNH (ti6p theo)

b) Chi phl bdn hlng phdt sinh trong nIm

Chi phl nguy€n vlt liQu, c6ng cg, dUng c$Chi phi nhln c6ng

Chi phi khAu hao TSCD

Chi phf dich 4r mua ngoiiChi phl kh6c beng tiAn

cong

8, Chi phi sln xu6t kinh dornh theo y6u t6

Chi ph{ nguy€n vft liQu, c6ng cp, dgng cgChi ph{ nhen c6ng

Chi phf khAu hao TSCD

Chi phi dich vfr mua ngoei

Chi phi kh6c bing tidn

NIm nay

VIIDNIm trudc

VNID

704.602.296

686.404.462

109.377.036

13.807.194

506.s92.550

791.434.t22

533.1t5.42t

97.324.6s6

4t4;1't3.063

329.035.730

2.020.783.538 2.t 65.682.992

Nim nay

\,}IDNtrm tnrdc

VI{D

67.889.100.017

t 4 .7 59 .307 .59tI1.603.889.217

7.783.468.009

4.897.988.749

70.864.000.151

13.703.905.534

10.590 .214 .'t 44

7.049.578.s50

3.912.568.2'78

c0ng 106.933.7s3.583 t06.120.26'.7.2s'.7

9. Chi phlthu6 thu nhfp dornh nghiQp hiin hlnh

:ulq.t, T-"tlt T nor. thu6 thu nh{p doanh nghiQp theo rhu6 su6t 20% t en thu nhfp chlrr thuii. Thu6 suarthue thu nh6p doanh nghiQp nlrn tu6c ln 22%.

Bdng tinh thui thu nhgp doanh nghiAp hiQn hdnh:

T6ng lqi nhufn k6 to6n rT6c thui6

Cric khodn didu chinh tnng, ginm lqi nhuan k6 rodn de x6ctlinh lgi nhuin chiu thu6 thu nhep doanh nghiep- Cic klroin rti6u ch inh tang (Chi phi M6ng Aryc kluiu trb)- Cdc kho{n didu chinh giim

T6ng loi nhuin tinh thu6

Thud su6t thu6 thu nhip doanh nghicp

Thud 'INDN phei nop tu lgi nhu4n trong nem

Thui TNDN tlng(gidm) hi sung cho nam tnrdc c1

chi Ph, thu6 TNDN hien htnh

Ntrm nay

VI\ID

Nim trudc

vtvDi

1.660.554.310

55.155.060

55. t 55.060

I ;t | 5 .709 .370

20o/o

343.141 .87 4

't t5 .695 .7 4?

t2.623.426.299

74.652.058

74.652.058

t2.698 .07 8.3s7

22o/o

2.793.57'1.239

I t7.337.8t3

458.837.621 2.910.9t5.0s2

(*): Theo quyit tt;nh sii 19 t 0/go-Cf cu Cuc rhuii tinh euang Binh di ngay 08/l !/20t6.Quy6t ro6n rhu6 cia c6ng ty sc chiu su kidm tra cria co quan thu6. Do vi€c 6p dung ruit vd ciic qui dinh v€thuii d6i vdi nhidu lo4i giao dich kh6c.nhau c::1h! dusc irar ,iiJirc" nnieu cacn kh6c nhau, s6 thu6 duoctrinh bay tr€n Bro ceo tai chinh c6 tha bi thay d6i the! qu;6r ainfr cUa cs;uan thue.

c6Nc ry c0 pHAN BrA HA NOr - eu.{Nc BiNH BAo cAo rAr cHiNHrldu t tru t r, nic Lr, rp. o6ng Hr:1, rinh euane gint ct o tcy t6 toen fi o rto vzoii d6n iu06;0r s

sAx rHuytr Mrnn nAo cAo rAr cHiNH Ci6p theo)

10. LiV (t,6) co btn tr0n c6 phi6u

fui nhu6n kii to6n sau 0ru6 thu nhip doanh nghiep

C6c khoan rtiiu chinh tnng/(giam) lqi nhuQn k6 to{n d6 x6cdinh lqi nhuan(16) phAn b6 cho c6 phi6u ph6 th6ng

- C6c khoin ttidu chinh gidm

Lqi nhuen(16) phan b6 cho cO tf6ng

C6 phi6u phd th6ng dang luu htnh diu n6rn

Anh huong cia c6 phi6u ph6t hinh trong n[m

C6 phi6u ph6 th6ng luu hinh binh qu6n trong nlm

Lei/ G,6) co ban tren c6 phi6u (ddng/c6 phi6u)

NIm tru6c Nim tru6c

Kh6ng c6 c6 phi6u phii th6ng tiin tdng ny gid.m trong ndn vd din ngay ldp bdo ctio nay.

VII. NHONG THONG TIN KHAC

l. Th6ng tin vi cdc bCn liCn quan

Trong ntrm, ngo4i tri c6c nghiEp vg tl6 ttruy6t minh d c6c phin tr€n, C6ng ty c6 ph6t sinh cdc nghiQp vr,r quantrQng vdi c6c ben li€n quan nhu sau:

Crc b€n lien quan M6i quan he TL(*) NQi dung nghiQp vgGld tri(chua bao

1.201.7t6.689

t.201.716.689

5.800.000

5.800.000

207

9.712.511.24't

(9s8.000.000)

958.000.000

I .7 54 .51 I .247

3.600.000

47 5.924

4.07 5.924

2.148

Don vi tinh: WD

TCT CP Bia Ruqu NcK He N6i C6ng ty mQ 62%

TCT CP Bia Ruqu NGK Ha NOi C6ng ty me 620/o

TCT CP Bia Ruqu NGK Ha NOi C6ng ty mq 620/o

COng ty CP Bao Bi Bia-Ruqu-NcK Ben li6n quan

Ghi cki: (.) ld t! 16 quyin biiu quyit.

Mua nguy€n vit li€u

Phii trd tidn bnn

quydn nhin hiQu

unla uo nic

Mua ntt chai

38.392.917.530

t96.473.092

2.756.044.2'12

730.078.000

Thu nh{p coa Thinh vi€n HQi tt6ng eurin tri vi Ban Girlrn D5c trong nam nhu sau:

Nim nay

VNIDTidn thi lao, Luong, thuong vA c6c khoin phric lqi kh6c

c0ng

Ntrm truric

VND

89r.120.000 '125 .t 4t .2 1 I

89t.r 20.000 '725.141,21I

25

\oa.t

:!l .fi

€".OEEI

.8r,5q06=

.x i -o.

;,:eF-oo?E'E6.6is!&.=

<o€.o

fx*-- cLEAlp

91'\J -.s 'q)qoro

=.8€tr!p.-caE.5=.-o.ftrd611 6oEc5'E 'g qp

4.:.bE.6E!o.o.ra I 'oood6o>=o_€

E -ql-.ocE'=t.(!t.kE .ri $ !cL a .!r,

=,r.l956B EE Iro!=.-

Ei6aE=.4.8 fE3; € &'(,bnY_!lc '1, -.- h ....)d-Y ro I .!E; bo E ro*L E .- aob. bO = '.d oEE'tJ-te..! 9 '5 o- "g>E 6 c ;

EE s E ,,i-

EiB€-v-o-:5 > 9 9s= i! ii e.slE = $ . :a.= 6 {'-. {=ro .c -E e Yrx.E c= !o nq, 6 .a irtI:s 8qp *S U oo :q,6 ;a.E E 1S 3=o *q -b "E 2'B{ { ;E s;.E P E.E :.t=^O-o5

=._ = .o E <oE.& i: -E t5

\d\o

\dot(.,1

..i .'io\:

vi(\.l

.t .,1

-i di

Ci

\d

.i\

a-et-9\

!t-

a-

a-

9

l'. O\a-.1 a!

O\ \o

a. o.C.l a\

.1 .1

o\ \o

?

?

c

\o

u0

iE \olzelE!t-< r.r I

iflv .?l

< ..idl.a -tt-tElEI';l;l:l-cl(Jl

I

I

I

I

I

I

l92-l "BESI e

?flI E5 0/l figel :

sg s.i *t '6

s3l .YIrl I,< --t z

U tl i.)a;t3(,€l F

6El r

e>e

c;ZQ>

-..-.....,g

ocSa2EP-? 5

E !.; H E g,

E HFU- EE.-9>E.e a 6r' C 3E-:c'=C5.E!.d=E;.r =iE :rE;: s'8= .isF;"9 #:E Eg'Ei3 x EfE -;€EFFA. zrod

\

I

coNG Ty c0 PHAN BrA HA Nor-euANG BiNH sAo cAorAl cHiNHTiiiu khu 13, Bic Lg, TP. Ddng Hdri, Tinh euing Binh Cho nam tii chinh k6t thric ngiy 3l/t2120 t6

BAN THUytT MrNH BAo cAo TAr cHiNH (ti6p theo)

b) Tii sin tlim bio

cia tri cdn lai cria tdi sin ddm bio thii ch6p cho don vi kh6c vio ngdy 3ll12l2016 nhu sau:

3l^2t2016VI\TD

TSCD hiiu hinh - M6y m6c thiiit bi

c0og

TrEn 05 ntrm

25 .029 .444 .s45

25.029.444.545

- 21.256.614.808

- 19.373.054.492

- 1.623.560.316

- 260.000.000

- 1.226.166.855

- 1.226.166.855

c) Rii ro tin dgng

Rrii ro tin dung ld rui ro mi tti5i t6c s0 kh6ng thyc. hiQn. c6g nghia vu cr)a minh rheo quy ttinh cta mot c6ngcu tai chinh hofc hgp d6ng khdch hdng, d6n a6n t6n frAt vd tii chinh. c6ng ty c6 rui ro rtn dqng ti c6c hoatdQng kinh doanh cria mlnh (chri y6u er6i v6i c6c khod,n phii thu kh6ch hang) ve ft hoet d6ng tii chinh c0aminh bao g6m cd tidn gui ng6n hing vA c6c c6ng cy tAi chlnh kh6c.

Phdi thu khdch hdng

viQc qunn lf rui ro tin dung kh6ch ha'g cia c6ng ty dua tren c6c chlnh s6ch, thi tuc vd quy trinh ki6m so6tcia COng ty 06 li0n quan d6n viQc quen li rui ro tin dlrng kh6ch hAng.

cr{a khoin phii thu kh6ch h}ng chua tni thudng xuyen dugc rheo d6i. c6c phan tich vd kha nhg lfp d,phdng duo. c thuc hiQn t4i ngay lflp b6o c6o.tren co sd fiing khech heng d6i vsi cac kh6ch hang r6n. Tr€n cosd nAy, C6ng ty k}6ng c6 rui ro tdp trung v6 tin dung.

Rrli ro thanh khoin

Rii ro thanh khoan ld rui ro cong ty g?p kh6 khrn trong viQc tr6p ri,ng c6c nghia vq tai chinh do tinh b-angthiiiu vi5n. Rrii ro thanh khotn cta c6ng ty ph6t sinh chu y6u do kh6n! tuong xrimg trong c6c lc! han oria tiisdn trii chinh vi c6c khodn phii tni tii chlnh.

c6ng ty gi6m s6t rui ro thanh khodn bing viQc duy tri ri 16 tidn mat va c6c khoan tusng ducmg tidn d mtcmd.Ban T6ng Gi6m d& cho h trn d6 h6 trq tai chinh cho c6c hoat dong kinh doanh cnatong tl vi tt6 giamthidu Anh hudng cia nh[ng thay d6i c6c ludng tidn.

Thong tin thoi h4n tl6o h4n cia nq phii tra tai chinh cia c6ng ty dua tren c6c gi6 rri rhanh to6n chua chiiltkh6u theo hgp tl6ng nhu sau:

d)

s6 cu6i nlm

Cric kho6n vay

Phii trd ngudi b6n

Phei tre kh6c

56 ttiu nem

Cric khodn vay

Phni ni nguoi b6n

11.256.614.808

9 .3'13 .054 .492

1.623.560.316

260.000.000

1.226.t66.855

I .226.t66 .lss

10.000.000.000

10.000.000.000

c6ng ty cho ring mtc do t4p Eung rui ro d6i v6i vi6c ..e ng ri kh6ng cao. c6ng ry c6 kha ning thanh to6nc6c khodn ng rt6n hgn tli ddng tiAn nr hoqt dQng kinh doanh vi tiin thi tu cac tdi snn rai chinh d6o hgn.

Tir'01 Tir trCn 0l rImd6n 05 nim

27

c0n gtrd

CONG TY C6 PHAN BIA HA NQI . QUANG BiNHTi€u khu 13, Bic Ll, Tp. Ddng Hdi, Tinh euing Binh

BAN THUytT MrNH BAo cAo TAr cHiNE (ti6p theo)

d) Rii ro thl trutllgRtii ro fii nucmg la rui ro mn gi6 rilqp If ho{c c6c ludng tiEn trong nlong lai cria c6ng ca tii chinh sE bi6ntlQng theo.nhiing thay d6i crla gi6 thi fruimg. Rii ro th! rudng bao ;dm 3 loai : Rni ro ngoai tp, rui m lii su6t virui ro v6 thi gi6.

Rti ro ngogi tC

Rti ro ngoai te la rui ro ma giri fi hqp ly ho{c c6c ru6ng tidn mng tusng lai cia c6ng cu tii ehinh sE bi6n dQngth€o nhting thay d6i cna ry gi6 h6i do6i.

Rrii ro ngoqi tQ c6 thd pMt sinh t,_viec cong ty c6 kho6n tidn vay dai han bang ti6n uSD. Tuy nhi€n, mric ttQuiSn dEng vi d g6 gi*a vlrD vr usD trone-too,g Id grn doo. c i", t, oa* oe rE o muc ttQ ch6p nh6n rtugc.

Rii ro ltti suiit

Rrii ro l6i su6t la rui ro. mn gi6 tri hqp ry hofr c6c lu6ng tian tro,g tuong rai cia mot c6ng cu rii chinh s€ biiind0ng do rhav d6i r6i su6r ttrl ruong. nti ro vd tray drii rii sudr tri ilrtnc

"uu cong ty *,,r va, rit" qr"" ai"

"a"c{c kho{n vav chiu r6i su6t da dugc lcy k6t v6i c6c.ngan hing. R[i ro nay sE auqc -cong

ty qran ri uirg "e"r,duy H d mric dQ hgp ty c6c khoen vay l6i suAl the n6i.

Rti ro vl thi gidRni rc va thi gie te rui ro mn gi6 tri_ bqp lf ho{c cdc lu6ng tidn mng tuong lai cr)a mor c6ng cy tai chinh sd bidndqng &eo nhtng thay d6i cna gi6 rh! trudmg ngodi thay tt6i cua lai ;uir viti gi6 hiii doai.

' '

3. S6 lieu so sdnh

s6 lieu so sanh li s6 lieu Een 860 c6o tai chinh cho nim tii chinh kiir thric ngdy 3l th6ng l2 nam 2015 de duocCOng ty TNHH Dich vg Tu vin TAi chtnh K6 to6n va KiEm toen Nam Vier (AASCN) kiim to6n.

4. Th6ng tin vi hogt ttQng li€n tgc

Trong ndm, khdng co hoat arong hoic su kiQn ph6r sinh ndo c6 anh huong rt6ng kd diin khi nrng hog ttQng ri€ntuc cia c6ng rv. vi vav, 860 c6o rei chrnh cia c6ng tv dusc lgp tr€n co sd gia o;ntr cong ty sI mit ain! tientuc.

Qudng 8inh, ngay I I thdng 02 ndm 20 I 7

Ngroi lip bi6u

li iI1.;t i LI r('

rAo cAo rar cuit{HCho nim tdi chinh kiit thtc ngay 3l/t212016

K6 toin tru&ng

*LNguy6n Thi Bich ThriyTruung Thi Bio Vin -

N juy6n Minh Tudn

28