TONG CONG TY CO PHAN BIA RUIN NU'OC GIAI KHAT HA NOI 183 Mang Hoa Tham, phuOng Ngoc HA, quAn Ba Dinh, HA Nqi

BAO CAO TAI CHINH Cho K5' hont Ong tir ngay 01 thang 01 nam 2016

Den ngay 31 thang 3 nam 2016

Mang 5 nam 2016

iii

TONG CONG TY CO PHAN BIA RU OU NU'OC GI *AI KHAT HA NOT

183 Hoang Hoa Tharn, phuerng Ngoc HA, quA'n Ba Dinh, HA NOi

BAO CAO TAI CHINH Cho Ky hoat dOng tir ngay 01 thang 01 nam 2016

Den ngay 31 thang 3 nam 2016

Thang 5 nam 2016

TONG CONG TY CP BIA RUOU NUOC GIAI ICHAT HA NOI 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi

MVC LUC

NOI DUNG TRANG

BAO CAO CUA BAN TONG GIAM DOC 03 04

BAO CAO TAI CHINH

Bang can do'i 1(.6 toan 05 07

Bac) cap k6t qua hoat dOng kinh doanh 08

Bao cap luu chuy6n tin to 09 10

Ban thuy& minh BR) cao tai chinh 11 34

2

TONG CONG TY CP BIA RUIN NUOC GIAI KHAT HA NO 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi

BAO CAO CUA BAN TONG GIAM DOC

Ban Tang Giam doe Tang COng ty CP Bia Rugu Nage Giai Khat Ha NOi (sau day goi tat la "Tong C6ng ty") trinh bay Bdo cao cua minh va Bao cao tai chinh cua TOng Cong ty cho ky hoat dOng tir 01/01/2016 den ngay 31/3/2016.

Khali quit

Tang COng ty CP Bia Rugu Nude Giai Khat Ha NOi tian than la Tang C6ng ty Bia - Rugu - Nu& giai khat Ha N0i, dugc thanh lap theo Quyat dinh so 75/2003/QD-BCN ngay 6 thang 5 nam 2003 dm BO C6ng nghiap (nay la BO COng thuang). Tang COng ty chinh thirc chuyen dai hinh thirc to doanh nghi'ap Nha mac sang ding ty co phan vii ten ggi Tong Cong ty CO phan Bia -,Rugu - Ntratc giai khat Ha NOi theo Quyet dinh s6 1863/QD-TTg ngay 28 thang 12 nam 2007 va Quyet dinh so 575/QD-TTg ngay. 16 thang 5 nam 2008 ciia Thu twang Chinh

Hoat dOng theo Giay chimg nhan dang ky kinh doanh so 0103025268 do SO. K'a hoach va Dau to thanh ph6 Ha NOi cap ngay 16 thang 6 nam 2008. Giay chimg nhan thay dai lan 03 theo so 0101376672 ngay 27 thang 10 nam 2014.

Hoat king chinh oh Tang Cons ty l:, san xudt bia va mach nha 6 men bia; Chung,. tinh cat va pha the cac loai,rugu manh; San xuat do u6ng khong con, nage khoang; Kinh doanh bat dOng san, quyan sir dung dal thuOc ch6 s6 hau, chii sir dung hoac di thud; Dieu hanh tua du lich; Nha hang va cac dich vu ail uong phuc vu luu dOng; Hoat dOng chuyen mon, khoa hoc va cong ngha khac; Xay dung cong trinh ky thuat dan dung khac; Lap dat h0,thong xay dung khac; Ban buOn dO u6ng; Ban 10 dO uOng trong cac cira hang chuyen doanh; Ban buOn tong h9p.

Try so, chinh cila Tong COng ty tai 183 Hoang Hoa Tham, Phuimg NgOc Ha, Quan Ba Dinh, TP. Ha NOi.

Cac sir ki6n sau ngay khaa so ke toan 14p ban can tai chinh

Khong co stx kin tong yew nao xay ra sau ngay lap Bao cao tai chinh clOi hOi ducrc di'eu chinh hay c6ngbo tren Bao cao tai chinh.

116i dOng Quin tri, Ban Tong Giant d6c va Ban kiChm sok ,

Cac thanh vien HOi clang Quan tri trong nam va den ngay lap bao cao nay nhu sau:

Ong Do Xuan Ha Ong Nguyen Hang Linh Ong Tran Dinh Thanh Ba Nguyen Thi Nga Ong Tayfun Uner

Chu tich Thanh vien Thanh vien Thanh vien Thanh vien

Cac thanh vien ciia Ban Tang Giam dac trong nam va dan ngay lap bao cao nay nhu sau:

Ong Nguygn Hang Linh Ong WI Xuan Dung Ong Nguyen Hai Ha Ong \Along Toan Ong Trail Dinh Thanh Ong Ng6 Qua Lam

Tang Giam dac PhO Tang Giam doc Ph6 Tang Giam d6c Pho Tong Giam et& Ph6 Tang Gam dac Ph() Tang giam doc

3

c. 'TUNG G61'01' CO PHAN

IN o 11,6, 11.01

ohm _ i?.

Ban Ring Clam dOc

TONG CONG TY CP BIA RUIN NUI5C GIAI KHAT HA NQI 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha Nei

B AO CAO CUA BAN TONG GI/km DOC (titp theo)

Ck thanh vien Ban Kiem soa.t trong nam va an ngay lap bao cao nay nllir sau:

BA Dinh Thi Thanh Hai Ong Trin Thuan An Ong Bei Hfru Quang

Throng ban Thanh vien Thanh vien

Cling bo trach nhiOm caa Ban Tong Giam dOc dOi vai bao cao tai chinh

Ban T6ng Giam CI& Cong ty chiu trach nhiem ye viec lap Bao cao tai chinh phan anh trung thkrc, hop ly tinh hinh hoat Ong, ket qua hoat Ong kinh doanh va tinh hinh luu chuyen tien cea TOng Cling ty trong Icjr. Trong qua trinh lap Bao cao tai chinh, Ban Tong Giam doc Tong Gang ty cam ket da tuan the cap yeu cau sau:

Lira chin cac chinh sach ke toan thich hop va ap dung cac chinh sach nay met ckh nhat quan;

Dtra ra cac danh gia va du down hgp 1S, va then tong;

Lap va trinh bay cac bao cao tai chinh tren co so tuan the cac chuan mkrc ke toan, the do ke toan va cac quy dinh c6 lien quan hien hanh;

Lap cac bao cao tai chinh dkra tren ca so hoat Ong kinh doanh lien nac, trir twang hop khong the cho rang Tong Cong ty se tiep Arc hoat Ong kinh doanh.

Ban T8ng Gam d8c T8ng C6ng ty dam bao ring cac so k6 toan dugc luu gift de phan anh tinh hinh tai chinh cua T8ng Cong ty, voi mix de trung thkrc, hop 1S, tai bat ce thai diem nao va dam bao rang Bao cao tai chinh tuan the cac quy dinh hien hanh cea Nha nuac. Deng thoi c6 trach nhiem trong viec bao dam an toan tai san cila Tong Ging ty va thut hien cac bien phap thich hop de ngan cher, phat hien cac hanh vi gian lan va cac vi pham khac.

Ban T8ng Giam doc 'rang Cong ty cam ket ring Bao cao tai chinh da phan anh trung thkrc va hop 15, tinh hinh tai chinh cea T8ng Cong ty tai thai diem ngay 31 thang 3 nam 2016, ket qua hoet ding kinh doanh va tinh hinh luu chuy& tien to cho kj, ke toan ket thee ding ngay, phu hop vOi chuan mkrc, the

nghiep Viet Nam va tuan the cac quy dinh hien hanh c6 lien quan.

Nguygn Ming Linh Tong Giarn doc

Ha Nei, Ngay 13 thang 5 nam 2016

4

TONG CONG TY CP BIA RUIN NVOC GIAI KHAT HA NOI BAO CAO TAI CHiNH 183 Hoang Hoa Tham, Q.Ba Dinh Tp.1-la N6i Cho ky ke toan tilt 01/01/2016 den ngdy 31/3/2016

BANG CAN DOI KE TOAN Tai ngay 31 thang 3 nam 2016

Dan vi tinh: VND

TAI SAN Ma so

Th uyet minh

31/3/2016 01/01/2016

A . TAI SAN NGAN HAN 100 3,482,262,928,675 3,947,572,127,935

I. Ti&I, cac khoan tu'o'ng throng tien 110 V.1 1,852,028,247,053 2,121,674,445,158 1. Tien 111 736,728,830,555 1,116,375,028,660

2. Cac khoan twang duang tien 112 1,115,299,416,498 1,005,299,416,498

II. Dau fir tai chinh ngan han 120 721,000,000,000 946,000,000,000

1. Chung khoan kinh doanh 121 - - 2. Dv pi-long giarn gia chi:mg khoan kinh doanh

122 -

-

3. Dau to nam gift den ngdy ciao han 123 V.2 721,000,000,000 946,000,000,000

III. Cac khoan phai thu ngan han 130 498,936,743,920 446,211,089,424 1. Phai thu ngan han ofia khach hang 131 V.4 303,621,699,026 300,902,156,786 2. Tra truac cho ngueYi ban ngan han 132 89,767,734,438 26,173,616,660

3. Phai thu not b6 ngan han 133 - 4. Phai thu theo tien d6 HDXD 134 - - 5. Phai thu ye cho vay ngan han 135 -

6. Cac khoan phai thu ngan han khac 136 V.5 106,505,791,107 120,093,796,629

7. Dv pheng phai thu ngan han idle doi

137 V.3 (958,480,651) (958,480,651)

IV. Hang eon kho 140 272,574,661,911 298,408,621,223

1. Hang ton kho 141 V.6 272,574,661,911 298,408,621,223 2. Dv pheng giarn gia hang ton kho 149 -

V. Tai san ngan han khac 150 137,723,275,791 135,277,972,130 1. Chi phi tra truck ngan han 151 V.7 87,721,311 - 2. Thue GTGT duoc khau trir 152 - - 3. Thue va cac khoan khac phai thu 153 V.13 137,635,554,480 135,277,972,130 Nha ntrac 4. Giao dich mua ban lai trai phieu CP 154 - - 5. Tai san ngan han khac 155 - -

B. TAI SAN DAI HAN 200 2,831,695,834,334 2,864,446,272,178

I. Cac khoan phai thu (Jai han 210 - 1. Phai thu dai han caa khach hang 211 - 2. Tra Utz& cho nguai ban dai han 212 - - 3. V6n kinh doanh a dun vi trvc thu6c 213 - 4. Phai thu not b6 dai han 214 -

5. Phai thu ve cho vay dai han 215 - 6. Phai thu dai ban khac 216 - -

7.Dkr phong phai thu dai han khe dOi 219 - -

5

TONG CONG TY CP BIA RUIN NUOC GIAI KHAT HA NOI BAO CAO TAI CHiNII 183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha Nei Cho ky ke town tir 01/01/2016 den ngay 31/3/2016

BANG CAN DOI Kt TOAN (tiep theo) Tai ngay 31 thing 3 nam 2016

Dan vi tz'nh: VND

TAI SAN Ma so Thuyet minh 31/3/2016 01/01/2016

II. 'Phi san co dinh 220 1,363,817,081,494 1,397,073,781,569 1. Tai san c6 dinh him hinh 221 V.8 1,363,341,844,726 1,396,542,202,533

- Nguyen gia 222 3,526,068,866,849 3,524,459,420,031 - Gia tri hao mon luy ke 223 (2,162,727,022,123) (2,127,917,217,498)

2. Tai san c6 dinh thue tai chinh 224 - - - Nguyen gia 225 - - - Gia tri hao mon Ilfy k6 226 - -

3. Tai san c6 dinh vo hinh 227 V.9 475,236,768 531,579,036 - Nguyen gia 228 24,698,519,551 24,698,519,551 - Gia tri hao mon luy k6 229 (24,223,282,783) (24,166,940,515)

III. Bat clang san dau ttr 230 - - - Nguyen gia 231 - - - Gia tri hao men luy 1(6 232 -

IV. Tai san der dang &Ai han 240 123,134,112,054 116,272,801,769 1. Chi phi san xuAt kinh doanh do dang

241 - -

2. Chi phi xay dkmg co ban der dang 242 V.10 123,134,112,054 116,272,801,769

IV. D'au fir tai chinh dai hall 250 V.2 1,262,429,715,354 1,262,429,715,354 1. Dau tu vao ding ty con 251 1,137,802,153,223 1,137,802,153,223 2. Dau tu vao cong ty lien doanh, lien k6t

252 118,893,420,164 118,893,420,164

3. Dau tu Op von vao don vi khac 253 49,500,000,000 49,500,000,000 4. Du pheng dau tu tai chinh dai han 254 (43,765,858,033) (43,765,858,033) 5. Dau tu nam gia an ngay dao han 255 - -

V. Tai san dai han khac 260 82,314,925,432 88,669,973,486 1. Chi phi tra truck dai han 261 V.7 78,490,433,781 84,845,481,835 2. Tai san thu6 thu nhap hoan lai 262 V.11 3,824,491,651 3,824,491,651 3. Thi& bi, vat tu, phi tang thay th6 dai han

263 - -

4. Tai san dai han khac 268 - -

TONG CONG TAI SAN 270 6,313,958,763,009 6,812,018,400,113

6

Ke toin truiing TD + , 4.) c?. TONG CONG TY A

CO PHAN

* 81A.R00U.Nt 61AI K i * HA NOI

Ngiroi 14p bitu

O

0/NN I?

Nguyen Nhu.Khue

Nguyen Thi Ngge Anh

Nguyen Laing Linh

Ha 1\101, ngay 13 thang 5 nam 2016.

TONG CONG TY CP BIA RUIN NU'OC GIAI KHAT HA NO BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BANG CAN DOI KE TOAN (tih theo) Tai ngay 31 thong 3 nam 2016

Dan vi thin VAD

NGUON VON ma

SO Thuyet mink 31/3/2016 01/01/2016

A. NQ PHAI TRA 300 1,558,214,261,383 2,145,540,194,867

I. N9. ngAn han 310 1,297,671,359,445 1,845,744,641,855 1. Phai tra nguai ban ngan han 311 V.12 307,101,526,742 517,267,573,945 2. Ngu6i mua tra tien tru6c ngan han 312 1,049,310,959 274,104,869 3. Thue va cac khoan phai nOp Nha nuac

313 V.13 973,783,536,482 1,028,466,233,785

4. Phai tra ngu6i lao ci(ing 314 3,840,938,749 49,420,106,945 5. Chi phi phai tra ngan han 315 V.14 2,006,331,868 222,117,319,236 9. Phai tra ngan han khac 319 V.15 4,504,902,778 6,733,233,285 12. Quy khen thuong, ph6c lgi 322 5,384,811,868 21,466,069,790

II. Ncrdai han 330 260,542,901,938 299,795,553,012 7. Phai tra dai han khac 337 V.15 260,542,901,938 299,795,553,012

B. VON CHU SO Htru 400 4,755,744,501,626 4,666,478,205,246

I. Vlin cha so' hii.0 410 V.16 4,755,744,501,626 4,666,478,205,246 1. Von g6p dm chi' s6 him 411 2,318,000,000,000 2,318,000,000,000 - CO, phial.' phO thOng co quyen biO11 quyet

411a 2,318,000,000,000 2,318,000,000,000

- CO phieu tru dai 411b - - 8. Quy du to phat trien 418 1,945,104,302,666 1,945,104,302,666 10. Quy kite thuOc win chii se him 420 248,603,876 2,853,603,876 11. Lqi nhuan sau thue chua phan phoi

421 492,391,595,084 400,520,298,704

- LNST chua phan ph6i lily ke den cu6i ky truck

421a 400,520,298,704 (446,867,344,307)

- LNST chua phan phOi ky nay 421b 91,871,296,380 847,387,643,011

H. Ngu4n kinh phi NIA quy khac 430 - -

TONG CONG NGUON VON 440 6,313,958,763,009 6,812,018,400,113

Nguiri 14p bleu Kt toan truong TONG CONG T COPHA

olkmpAcVmuk HA NOI

MH .V.

TONG CONG TY CP BIA RON NUOC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tharn, Q.Ba Dinh Tp.Ha Noi Cho kji kg toan to 01/01/2016 el& naay 31/3/2016

BAO CAO KET QUA HOAT BONG KINH DOANH Ky ke toan tir 01/01/2016 an ngay 31 thang 3 nam 2016

than vi tinh: VND

Chi tieu Ma so

Thuy6 Quj, I Luji la tu. dau nam

mink Nam nay Nam truck Nam nay Nam trtrot

1. Doanh thu ban hang ya cung cap dich vu

01 V1.1 1,005,791,923,835 1,110,147,357,185 1,005,791,923,835 1,110,147,357,1851

2. Cac khoan giam nix doanh thu

02 VI.2 109,972,902 15,433,820 109,972,902 15,433,820

3. Doanh thu thufin, ban hang va cung cap dich vu

10 1,005,681,950,933 1,110,131,923,365 1,005,681,950,933 1,110,131,923,365

4. Gia von hang ban 11 VI.3 824,687,680,429 966,976,266,106 824,687,680,429 966,976,266,106 5. Loi nhuan gOp ye ban hang va cung cap dich vu

20 180,994,270,504 143,155,657,259 180,994,270,504 143,155,657,259

6. Doanh thu boat Ong tai chinh

21 VI.4 19,686,694,004 25,028,296,134 19,686,694,004 25,028,296,134

7. Chi phi tai chinh 22 VI.5 - - - _

Trong do: Chi phi lai vay

23 - - - -

8. Chi phi ban hang 25 V1.6 58,438,396,016 68,568,430,686 58,438,396,016 68,568,430,686 9. Chi phi quan Iji doanh nghigp

26 VI.6 30,302,563,259 26,524,907,495 30,302,563,259 26,524,907.495

10. Loi nhuan thu'in tir boat Ong kinh doanh

30 111,940,005,233 73,090,615,212 111,940,005,233 73,090,615,212

11. Thu nhap khac 31 VI.8 2.165,719,866 2,852,442,696 2,165,719,866 2,852,442,696 12. Chi phi khac 32 VI.8 32,601,24 10,660 32.601.249 10.660 13. Loi nhuan khac , 40 2,133,118,61 2,852,432,036 2,133,118,617 2,852,432,036 14. Tong loi nhuan ke than tru.irc thug

50 114,073,123,85 75,943,047,248 114,073,123,850 75,943,047,248

15. Chi phi thug thu nhap doanh nghigp hign hanh

51 VI.9 22,201,827,470 16,303,550,395 22,201,827,470 16,303,550,395

16. Chi phi thug thu nhap doanh nghigp hoan Iai

52 - - - -

17. Loi nhuan sau thug thu nhap doanh nghiep

60 91,871,296,380 59,639,496,853 91,871,296,380 59,639,496,853

NguyZn Nhtr Khue NguyZn Thj Nguc Anh NguyZn Hiing Linh

Ha N0i, ngay 13 thang 5 nam 2016

8

TONG CONG TY CP BIA HOU NU& GIAI KHAT HA NQI BAO CAO TAI CHINH 183 Hoang Hoa Tharn, Q.Ba Dinh Tp.Ha Noi Cho kji ke toan tir 01/01/2016 den ngay 31/3/2016

BAO CAO CHUYEN TIEN Tt Ky ke town tir 01/01/2016 an ngay 31 thong 3 nom 2016

D077 vi tinh VAD

Chi tieu Ma st,

Thuytt Luji ke tir au nom minh Nam nay Nam trtrOv

1. Ltru chuyen ben tir hoat Ming kinh doanh

01

I. Lai nhutin &troy thui 114,073,123,850 75,943,047,248 2. Di'du chink cho cac khotin - Khau hao TSCD va BDSDT 02 34,866,146,894 63,256,883,439 - Cac khoan du phong 03 - - - Lai, 18 chenh Lech ty gia h6i doai do danh gia lai cac khoan mix tien to co g6c ngoai to

04 - -

- Lai, 18 tir hoat ang au to 05 (19,686,694,004) (24,963,847,039) - Chi phi la; vay 06 - - Cdc khoan dieu chinh khac 07 - - 3. Lyi nhutin tir hoat &Ong kinh doanh truyk thay ettii von Wu dOng

08 129,252,576,740 114,236,083,648

- Tang, giam cac khoan phai thu 09 182,453,251,006 202,344,894,271 - Tang, giam hang ton kho 10 25,833,959,313 50,661,105,850 - Tang, giam cac khoan phai tra (khOng ke lai vay phai tra, thue thu nh4p doanh nghiep phai Op)

11 (568,395,716,032) (462,296,448,711)

- Tang, giam chi phi tra truck 12 6,267,326,743 7,766,887,168 - Tang, giam chimg khoan kinh doanh 13 - - Tien lai vay da tra 14 - - - Thue thu nh4p doanh nghiep da Op 15 (25,000,000,000) (65,612,411,296) - Tien thu khdc tir hoat dOng kinh doanh 16 - - Tien chi khac cho hoat Ong kinh doanh btu chuyin lien thuiln tit hogt dOng kinh doanh

17

20

(258,131,927,719)

(507,720,529,948)

(1,148,897,000)

(154,048,786,070)

II. Ltru chuOn tin tir host dOng du fir 1. Tien chi de mua sam, xay dung TSCD va cac tai san dai han khac

21 (4,157,346,985) (25,642,946,165)

2. Tien thu tit thanh ly, nhugng ban 22 - - TSCD va cac tai san dai han khac 3. Tien chi cho vay, mua cac ding cu n6 dm don vi khac

23 (471,000,000,000) (236,000,000,000)

4. Tien thu hei cho vay, ban lai cac cong cu no. cua don vi khac

24 696,000,000,000 236,000,000,000

5. Tien chi dau to g6p von vao don vi khac

25 - -

6. Tien thu he'i gap von vao don vi khac 26 - - 7. Tien thu lai cho vay, co Mt va 10 nhua'n dugc chia

27 17,282,465,828 31,458,298,039

Lim chuydn tidn attain hog?' d'Ong clilu to 30 238,125,118,843 5,815,351,874

NgtrOi lap bleu Ke toan truung z\01376572

c). TONG CONG TY *e.

z P

* 3 .800.N1ht Slil KNA * HANOI

-1?

TONG LONG TY CP BIA RUIN NUOC GIAI KHAT HA NOI BAO CAO TAT CHINH 183 Hoang Hoa Than', Q.Ba Dinh Tp.Ha Nei Cho ky ke fob tir 01/01/2016 616n ngay 31/3/2016

BAO CAO LUIT CHUYEN TIEN TE (tiep theo) KY ice than tir 01/01/2016 den ngay 31 thang 3 nam 2016

Dan vi tinh. VND

Chi tieu ma SO

Thuyk mink

LuY kt tir dau nam Nam nay Nam hark

III. Lim chuyin tien tir host Ming tai chinh 1. Tien thu tir phat hanh co phieu, nhan von gop caa chit sir halt

31 - -

2. Tien chi tra von Op cho cac chit soy hiru, mua Lai c6 phieu cita doanh nghiep da Oat hanh

32 - -

3. Tien thu tir di vay 33 - 4. Tien tra ng g6c vay 34 - - 5. Tien tra ng goc thue tai chinh 35 - - 6. CO' tilt, loi nhuan cid tra cho chit so him

36 (50,787,000) (40,800,000)

LITU chuyen ten thujn tir hoot Bong till chinh

A Urn chuyen Hen thuan trong 14

40

50

(50,787,000)

(269,646,198,105)

(40,800,000)

(148,274,234,196)

Tien va tuung dtrangtien du kji 60 2,121,674,445,158 1,991,074,102,872 Anh htrong cila thay (UM ty gia hoi doai quy dii ngoai to

61

Tien va ttrang &rung tien cuoi ky 70 1,852,028,247,053 1,842,799,868,676

Nguyin Nhtr Khue

Nguygn Thi Ngoc Anh

Nguyen tiling Linh

Ha NOi, ngay 13 thang 5 nam 2016

1 0

TONG CONG TY CP BIA RIYQ-UN1U'OC GIAI KHAT HA NO BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh Tp.Ha NOi Cho kj, ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH Cho kJ/ ke town tir 01/01/2016 den ngay 31/3/2016

I. DAC DIEM HOAT DQNG CUA DOANH NGHICP

1. Itinh thur s& hiru von

Tang COng ty CP Bia Ruou Nu& Giai Khat Ha NOi tien than IA Tang Cong ty Bia - Rucru - NuOt giai khat Ha NOi, &roc thanh lap theo Quyet dinh so 75/2003/QD-BCN ngay 6 thang 5 nam 2003 dm BO COng nghiep (nay la BO Cong thuang). TOng Cong ty chinh thin chuyen d6i hinh thirc tir doanh nghiep Nha nu& sang cong ty co phan vOi ten T6ng Ong ty CO phan Bia - Rugu - Nuac giai khat HA NOi theo Quyet dinh so 1863/QD-TTg ngay 28 thang 12 nam 2007 va Quyet dinh so 575/QD-TTg ngay 16 thang 5 nam 2008 oh Thil Wang Chinh

Hoat dOng theo GiAy chimg nhan Clang 141 kinh doanh so 0103025268 do So Ke hoach va Dau to thanh ph6 Ha NO cap ngay 16 thang 6 nam 2008. GiAy chimg nhan thay doi Ian 03 theo so 0101376672 ngay 27 thang 10 nam 2014.

Try soy chinh cua TOng C6ng ty tai 183 Hoang Hoa Thdm, Phuang Ngoc Ha, Quan Ba Dinh, TP. Ha NOi.

2. Linh vut kinh doanh

Linh vuc kinh doanh cita Tang C6ng ty lA san xu6t, thucmg mai, dich vu

3. Nganh nghe kinh doanh

Hoat dOng chinh cua Tang C6ng ty IA : san xuit bia va mach nha u men bia; Chung, tinh cat va pha the cac loaf nrou mph; San xuat do Laing khong con, nu& khoang; Kinh doanh bat di,ng san, quyen sir dung dat thuOc chu s6 hOu, chic sir dung hoac di thue; Dieu hanh tua du lich; Nha hang va cac dich vv an Ong phvc vv luu dOng; Hoat dOngchuyen mon, khoa hoc VA congsnghe khac; Xaysdung c6ng trinh ky thuat clan dung khac; Lap dat th6ng xay chmg khac; Ban buon do u6ng; Ban 10 d6 uong trong cac cira hang chuyen doanh; Ban buOn tong hop.

4. Chu 14 san xuAt kinh doanh thong thtrOng : 12 thing

11

TONG CONG TY CP BIA RUOU NUOC GIAI KHAT HA NOI BAO CAO TAI CHINN 183 Hoang Hoa Mani, Q.Ba Dinh, Tp.Ha NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

5. CALI true doanh nghiep

Danh sach cac C6ng ty con: Ten Nganh host d6ng V6n dieu le TS, le bleu

quyet Cong ty TNHH MTV TM Habeco Kinh doanh bia ruou 50.000.000.000 100% Cong ty CP Bia HA N6i - Hai Duong San xuat bia 40.000.000.000 55,00% Cong ty CP Bia Ha N6i - Hai Phong San xuat bia 91.792.900.000 65,01% Cong ty CP Bia HA NOi - Nam Dinh San xuat bia 20.000.000.000 51,00% C6ng ty CP Bia Ha Ni6 - Thai Binh San xuat bia 76.912.260.000 66,31% Cong ty CP Bia Thanh H6a San xuat bia 114.245.700.000 55,00% COng ty CP Bia HA NOi - Quang San xuat bia 58.000.000.000 62,05% Binh C6ng ty CP Bao bi Bia - Ructu - San xuat bao bi bia ruou 20.000.000.000 68,95% Nu& giai khat Cong ty CP Con Ruou HA Ni6 San xuat ruou 200.000.000.000 54,29% Cong ty CP Thuong mai Bia HA N6i Kinh doanh bia ruou 31.230.000.000 60,00% Cong ty CP Bia - Ruou - Nuac giai khat Ha N6i - Quang Ninh

San xuat bia 15.000.000.000 52,64%

Cong ty CP DTPT Cong nghe Bia San xuat bia 200.000.000.000 96,10% Ruau Nu& giai khat HA N6i Cong ty CP Bia Ha N6i - Nghe An San xuat bia 180.000.000.000 51,00% C6ng ty CP Bia Ha N6i - Quang Tri San xuat bia 110.000.000.000 98,56% COng ty CP Habeco Hai PhOng San xuat bia 160.000.000.000 75,83% Cong ty CP Bao bi Habeco San xuat bao bi 25.500.000.000 60,69% C6ng ty CP Bia Ha N6i - H6ng HA San xuat bia 100.000.000.000 53,89%

Danh sach cac Cong ty lien ket: Ten Nganh host dOng Von dieu le Ty le bieu

guy& C6ng ty CP Bia Ha N6i - Kim Bai San xuat bia 40.000.000.000 28,00% C6ng ty CP Van tai Habeco Van tai 25.000.000.000 28,00% Cong ty CP Dau to Phat trien Thuong mai, dich vu 19.291.600.000 45,00% Habeco Cong ty CP Harec Dau to & Thuong mai

Thuong mai, dich vu 63.384.000.000 40,00%

COng ty TNHH Thity tinh Samiguel Yamamura Hai Ph6ng

San xuat va kinh doanh sanh sir

160.772.505.787 27,21%

COng ty CP Bia HA N6i Hung Yen San xuat bia 30.000.000.000 25,00% 89

Danh sach dun vi truc thutic khong co tu each phap nhan hach toan phu thuOc Nha may Bia HA N6i Me Linh

6. Tuyen bo ve MIA nang so sanh thong tin tren Bao cao tai chinh

Ke tir ngay 01 thang 01 nam 2015 T6ng COng ty da dp dung Th6ng to s6 200/2014/TT-BTC do B6 Tai chinh ban hanh ngay 22 thang 12 nam 2014 ("Thong to 200"), huang dan ch6 d6 ke toan cho doanh nghiep. ThOng to nay c6 hi'eu luc thuc hien tir ngay 01 thang 01 nam 2015 thay the cho the d6 ke toast doanh nghiep ban hanh theo Quyet Binh so 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va Thong to s6 244/2009/TT-BTC ngay 31 thang 12 nam 2009 cUa BO Tai chinh. Do anh huang thay d6i cua viec lap va

12

TONG CONG TY CP BIA RON NtrOC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.fla NOi Cho lcj/ Ice toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH theo) trinh bay bao cao tai chinh theo thOng tu 200 so voi guyet dinh 15 va thong tu 244 nen cac thOng tin so sanh tren bao cao tai chinh kj/ nay c(ing da dugc trinh bay lai cho phu hop veri cac quy dinh thong tu 200.

II. KY KE TOAN, DON VIE TIEN TE Sir DUNG TRONG KE TOAN

1. Ky ke Wan

Ky ke toan nam dm Tang Cong ty bat du tir ngay 01/01 va ke't thfic vao ngay 31/12 hang nam.

2. Don vi tien to sir dung trong ke toan

Dan vi tien to sir dung trong ghi chep ke toan la citing Viet Nam (VND)

III. CHUAN mut VA cat DO KE TOAN AP DUNG

1. Che do ke toan Up dyng

Tang Cong ty ap dung Che di) Ke toan doanh nghiep theo Thong tu s6 200/2014/TT-BTC ngay 22/12/2014 do BO Tai chinh ban hanh.

2. Tuyen bo ye viec tuan thu Chuan mut ke toan va Che do, ke toan

T8ng COng ty da ap dung cac Chuan mut Ice toan Viet Nam va cac van ban twang clan Chuan mut do Nha nuac da ban hanh. Cac bao cao tai chinh dugc lap va trinh bay theo dung moi quy dinh tong chuan muc, thong tu twang dan thut hien chuan mut va Che ke toan hien hanh dang ap dung.

IV. CAC CHINH SACH KE TOAN AP DUNG

1. Cac loci ty gia hoi doai ap dung trong ke toan

Cac nghiep vu phat sinh bang cac don vi hen to khac vai teen to sir dung trong ke toan &roc hach toan theo ty gia giao ditch thtrc to phat sinh, tren co sa sau:

- Cac khoan no phai thu phat sinh bang ngoai to dugc hach toan theo tj, gia mua cua ngan hang thutmg mai not chi dinh khach hang thanh toan - Cac khoan ng phai tra phat sinh bang ngoai to dugc hach toan theo ty gia ban dm ngan hang thtrang mai not thuang xuyen c6 giao ditch; - Giao ditch gOp von hoac nhan von gap bang ngoai to dugc hach toan theo ty gia mua ngoai to cita ngan hang not doanh nghiep ma tai khoan de than von dm nha dau tu; - Giao Bich mua sam tai san hoac cac khoan chi phi dugc thanh toan ngay bang ngoai to (khong qua cat tai khoan phai tra) dugc hach toan theo tj, gia mua cita ngan hang thtrang mai not doanh nghiep thuc hien thanh toan.

Tai thai diem cuoi nam cac khoan muc mang that chat tien to 66 goc ngoai to nhu tai san (ti8n, phai thu va tai san tien to khac) va cong ng (vay, phai tra va cong no khac) dugc quy dOi theo tj, gia mua va ban oh ngan hang thucmg mai ma COng ty ca tai khoan tai th6i diem cuoi kj, ke toan. Tat ca cac khoan chenh

13

TONG CONG TY CP BIA RON NUOC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.11a116i Cho Icy ke toan tit 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tlep theo) Lech 'ES/ gia thkrc t6 phat sinh trong nam va chenh lech danh gia lai cuoi nam &rot ket chuyen vao bao cao ket qua hoat dOng kinh doanh cua nam tai chinh

2. Nguyen tic ghi nhOn cac khoan tien Ira cac khoan twang throng tien

Cac khoan tien bao gom tien mat, tien girl ngan hang, tien dang chuyen

Cac khoan tuang throng tien la cac khoan du to ngan han khong qua 3, thang c6 kha nang chuyen doi de Bang thanh tien va kh6ng co nhieu ro trong chuyen doi thanh tien ke tit ngay mua khoan dau to d6 tai thai diem bao cao.

3. Nguyen tic ghi nhan cac khan phai thu thuovg mai va phai thu khac

Cac khoan phai thu khach hang, khoan tra truck cho ngoai ban, va cac khoan phai thu khac tai thai diem bao cao, neu:

- CO thai han thu h;di hoac thanh Wan dux% 1 nam (hoac trong mOt chu ky san xuat kinh doanh) dtrot phan loai la Tai san ngan han.

- CO thai han thu hOi hoac thanh toan tren 1 nam (Mac tren mOt chu kS, san xuk kinh doanh) &roc phan loai la Tai san dai han.

4. Nguyen tic ghi nhan hang fon kho

Hang ton kho &roc tinh theo gia,g6c. Truang hop gia thuan co the thuc hien &roc thap hon gia g6c thi phai tinh theo gia tri thuan co the thkrc hien dugc. Gid goc hang ton kho bao g6m chi phi mua, chi phi the bien va cac chi phi lien quan truc tiep khac phat sinh co dugc hang ton kho a dia diem va trong thai hien tai.

Gia tri hang t6n kho dugc xac dinh theo phtrang phap binh quan gia quyen.

Hang fon kho dugc hach toan theo phuong phap ke khai thu?mg xuyen.

Du ph6ng giam gia hang fon kho &roc lap vao thai diem cutii nam IA s6 chenh l'ech gift gia g6c dm hang ton kho 16n hon giA tri thuan co the thuc hien dugc caa chung.

5. Nguyen tic ghi nhan cac khoin dau to

Chung khoan kinh doanh : LA cac khoan chfrng khoan duqc Tang Cong ty nam gift vai muc dich kinh doanh. Chimg khoan kinh doanh &roc ghi nhan bat dau tit ngay Tong COng ty co quyen so him va xac dinh dugc gia tri ban dau theo gia tri hop 1S, cua cac khoan thanh toan tai thOi diem giao dich phat sinh cOng cac chi phi lien quan den giao ditch mua chimg khoan kinh doanh.

Khoan dau to vao C6ng ty con, Cong ty lien ket &roc ke toan theo phutmg phap gia g6c. Lqi nhuan thuan &roc chia tir C6ng ty con, Cong ty lien ket phat sinh sau ngay dau to dugc ghi nhan vao Bao cao Ket qua hoat dOng kinh doanh. Cac khoan duce chia khac (ngoai lgi nhuan thuan) dugc coi la phan thu hoi cac khoan dau to va dtrac ghi nhan la khoin giam trir gia gOc dau tu.

Khoan (tau tu vao don vi khac phan anh cac khoan dau tu cong cu von nhung Tang C6ng ty kh6ng nam quyen kiem soat, &ring kiem soat hoac co anh huang dang ke yr% ben &lac dau tu.

14

TONG CONG TY CP BIA RUIN NU'OC GIAI KHAT HA NOI BAO CAO TA] CHiNH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.11A NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CH!NH (titp theo)

Cac khoan dau to tai thai diem bdo cdo, nen: - Co thai han thu hoi hoac ddo han khong qud 3 thang ke tir ngay mua khoan dau trr dO dugc coi la " tucmg duong tien"; - Co thai han thu hei von duai 1 nam hoac trong 1 chu kY kinh doanh dugc phan 14 IA tai san ngan han; - CO thai han thu hoi von tren 1 nam hoac han 1 chu kY kinh doanh dugc phan loai la tai san dai han;

Du phong giam gia cfau to dugc lap vao thiyi diem cu6i nam la s6 chenh lech glib &id gOc cua cac khoan dau to dugc hach toan tren so ke toan ldfn hon gia tri thi truing cira chung tai thai diem lap du phOng.

6. Nguyen tic ghi nhan vA khiu hao tai san co dinh

Tai san co dinh hitu hinh, tai san c dinh vo hinh dugc ghi nhan theo gid goc. Trong qud trinh sir dung, tai san co dinh hiru hinh, tai san co dinh vo hinh dugc ghi nhan theo nguyen gid, hao mon luy ke va gid tri con lai.

Khau hao dugc trich theo phuang phap &rang thing. Thai gian khau hao dugc trac tinh nhu sau:

- Nha cira, vat kien truc - Mdy moc, thiet bi - Phuang tien van tai - Dung cu 9uan ly - Tai san co dinh kHz - Thucfngshieu - Phan mem may tinh

05 22 nam 05 15 nam 06 10 nam 03 08 nam 03 05 nam 04 nam 03 05 nam

7. Nguyen tic ghi nhan va phfin bb chi phi tra tru*c

Cde chi phi tra truac chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai dugc ghi nhan la chi phi tra truac ngan han va dugc tinh vao chi phi san xuat kinh doanh trong nam tai chinh

Viec tinh va phan b6 chi phi tra truac dai han vao chi phi san xuat kinh doanh timg IcY hach toan dugc can cir vao tinh chat, mac dO tirng loai chi phi de chgn phuong phdp va tieu thirc phan b6 h9p IY. Chi phi tra truac dugc phan bo dan vao chi phi san xuat kinh doanh theo phuang phdp &rang thang.

Chi phi tra truck dai han bao gem 19i the kinh doanh tir phan hOa, khoan tra nude tien thue dat, chi phi chai, ket chi phan bo va cac khoan chi phi tra truffle dai han khae.

Lgi the kinh doanh tir co phan hOa cua Ping Cong ty dugc xac dinh va hach toan theo Nghi dinh so 109/2007/ND-CP ngay 26 thing 6 nam 2007 cira Chinh phir ve chuyen del doanh nghiep 100% von nha nutc thanh cong ty c6 phan va Thong to huang dan so 146/2007/TT-BTC ngay 06 thang 12 nam 2007 cila BO Tai chinh. Gia tri lgi the kinh doanh cira T6ng COng ty dugc tinh theo phuong phap ty suit lgi nhuan va lai suit trai phieu chinh phu. Lgi the kinh doanh tir co phan hOa dugc phan bo vao bdo cdo ket qua hoat dicing kinh doanh trong yang 10 nam ke tir thiri diem co phan hOa.

Tien thue &At the hien s6 tien thud dat d'a dugc tra truac. Tien thue dat tra truac dugc phan be vao bdo cdo ket qua hog dOng kinh doanh theo phuong phdp dung thang tuang (mg vii thifi gian thue tir 47 den 50 nam.

Gia tri chai, ket dugc phan dnh ten khoan muc chi phi tra truac dai han bao gem gid mua va cac chi phi phat sinh lien quan. Chi phi nay dugc phan bo vao bdo cao ket qua hoat Ong kinh doanh trong yang 3 nam ke tir ngay chai, ket dugc dua vao sir dung.

15

TONG CONG TY CP B1A RUOU NOC GIAI KHAT HA NQI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.fla Nei Cho kS, ke toan tir 01/01/2016 den ngdy 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

8. Nguyen tic ghi nhAn ghi nhAn cac khan tra thtrang mai va phai tra kac

Cac khoan phai tra nguti ban, phai tra khdc tai thOi diem bao cao, neu:

- Co thOi han thanh town dual 1 nam hoac trong mot chu kS, san xuat kinh doanh &roc phan loci 1a no. ngan han.

- Co thai han thanh win tren 1 nam haat tren mOt chu kj, san xuat kinh doanh &roc phan loci Id ng dai han.

9. Nguyen tic ghi nhAn chi phi OM tra

Can khoan chi phi thuc to chua phit sinh nhung dugc trich truac vao chi phi san xuat, kinh doanh trong kS/ de dam bao khi chi phi Oat sinh -flux to kh6ng gay &St bien cho chi phi san xuat kinh doanh tren ca sa dam bao nguyen tic phi.' hop gifra doanh thu va chi phi. Khi do chi phi dO phat sinh, neu c6 chinh Lech vii so da trich, ke toan tien hanh ghi be, sung hoac ghi giam chi phi tuong (mg vOi phan chenh lech.

10. Nguyen tic ghi nhan va von hoa cac khan chi phi di vay

Chi phi di vay dugc khi nhan vao chi phi san xuat, kinh doanh trong kjf khi phat sinh, trir chi phi di vay lien quan truc tiep den viec dau to xaysdung hoac san xuat tai sand& dang dugc tinh vao tri tai san dO (duac von hod) khi c6 cac dieu kien quy dinh trong Chuan mac Ke toan Viet Nam so 16 "Chi phi di vay".

Chi phi di vay lien quan tructiep den viec din to xay dung hoac san xuat tai san da dang dugc tinh vao gia tri cua tai san do (dugc von hod), bao gem cac khoan lai tien vay, phan bo cac khoan chiet khau hoac phu trOi khi phdt hanh tral phieu, cac khoan chi phi phi,' phdt sinh lien quan toi qua trinh lam thin tuc vay.

11. Nguyen tic ghi nhAn von chii him

Vim dau to cua chu so hair dugc ghi nhan theo so von thgc gap cua chu sa hair.

Lgi nhuan sau thue chua phan ph6i la so lgi nhuan tir cac,hoat dOng doanh nghiep sau khi tar (-) cac khoan dieu chinh do dp citing hoi to thay doi chinh sach ke toan va dieu chinh hoi to sai sat trong yeu cna cac nam trutc.

12. Nguyen tic va phtrong phap ghi nh4n doanh thu

Doanh thu ban hang Doanh thu ban hang dugc ghi nhan khi deng,thei th6a man cac diet' kien sau: - Phin Ian ro va Igi ich gin lien vai quyen sa hair san phim hoac hang hoa da dugc chuyen giao cho nguti mua; - T6ng COng ty kheong con nam gift quyen quan IS, hang has nhu nguOi sa hair hang hoa hoac quyen kiem sodt hang Ma; - Doanh thu dugc xic dinh tutmg d6i chic chin; - Tong Ong ty da thu dugc hoac se thu dugc Igi ich kinh to tir giao dich ban hang; - Xic dinh &lac chi phi lien quan den giao dich ban hang

Doanh thu cung cap' dich vu

16

TONG CONG TY CP BIA RUVU NU & GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Froang Hoa Tham, Q.Ba Dinh, Tp.Ha N6i Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TA! CHINH (titp theo)

Doanh thu cung cap dich vu dugc ghi nhan khi kat qua cua giao dich do dupe xac dinh mot each Clang tin cay. Truang hqp viec cung cap dich vu lien quan den nhieu ky thi ,doanh thu dugc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh vao ngay lap Bang Can doi ke toan cua ky do. Ket qua cua giao dich cung cap dich vu dugc xac dinh khi thoa man cac dieu kien sau: - Doanh thu dugc xac dinh tuang doi chac chan; - CO kha Wang thu dugc Igi ich kinh to tir giao dich cung cap dich vu do; - Xac dinh dugc phan cong viec da hoan thanh vao ngay lap Bang can doi ke toan; - Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao dich cung cap dich vu dO

Phan cong viec cung cap dich vu da hoan thanh dugc xac dinh theo phtro-ng phap danh gia cong viec hoan thanh.

Doanh thu hoot clOng tai chinh

Doanh thu phat sinh tir tian lai, tian ban quyen, co tirc, Igi nhuan dugc chia va cac khoan doanh thu hoat dOng tai chinh khac dirge ghi nhan khi them man dOng thbi hai (2) dieu kien sau: - CO kha nang thu dirge lgi ich kinh,te giao dich dO; - Doanh thu dirge xac dinh tucmg doi chac chan.

CO tixc, Igi nhuan dugc chia dugc ghi nhan khi Tong Cong ty dugc quyen nh'4n co tilt hoac dirge quyen nhan Igi nhuan tir vies gOp von.

13. Nguyen tic va phirang phi!) ghi nhan gia von

Gia von hang ban phan anh tri gia von ciia san pham, hang Ma, dich vu ban trong ky

Khoan du phOng giam gia hang ton khodugc tinh vao gia von hang ban tren ca sa s6 lugng hang ton kho va phan chenh tech giaa gia tri thuan co the thuc hien doge nh6 han,gia. gOc hang ton kho.,Khi xac dinh khOi lugng hang ton kho bi giam gia can phai trick s lap du phong, Ice toan phai loai trir khoi lucmg hang ton kho da ky dugc hgp dOng tieu thu (CO gia tri thuan co the thuc hien dugc khong thap han gia tri ghi so) nhung chua chuyen giao cho khach hang neu CO bang chung chac chan ve viec khach hang se kh6ng tir bo thtrc hien hgp deg.

14. Nguyen tic va phirang phap ghi nhOn chi phi tai chinh

Cac khoan chi phi dugc ghi nhan vao chi phi tai chinh - Chi phi hoac cac khoan 10 lien quan den cac hog dOng dau to tai chinh; - Chi phi cho vay va di vay von; - Cac khoan 18 do thay d6i ty gia hai doai cua cac nghiep vu phat sinh lien quan clan ngoai te; - Du phong giam gia dau to chi:mg khoan. Cac khoan tren dirge ghi nhan theo tong so phat sinh trong ky, khong bu tar yen doanh thu hog dOng tai chinh.

15. Nguyen tic va plitromg phap ghi nhan chi phi ban hang, chi phi quan 13% doanh nghik'p

Chi phi ban hang phan anh cac chi phi thuc 4 phat sinh trong qua trinh ban san pham, hang poa, cung cap dich vu, bao gOm cac chi phi chao hang, giai thieu san pham, quang cap san pham, hoa hong ban hang, chi phi bao hanh san pham, hang hod (trir hog dOng xay lap), chi phi bao guar', dOng gOi, van chuyin.

17

TONG CONG TY CP BIA RON NUlk GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha Nei Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

. BAN THUYET MINH BAO CAO TAI CHINH (titp theo) Chi phi quail 19 doanh nghiep phan anh cac chi phi quail 19 chung cua doanh nghiep gom cac chi phi vS hang nhan vien be phan quan 19 doanh nghiep (tiSn luong, tien cong, cac khoan phu cap,...); bao hiem xa hei, bao hiem y te, kinh phi cong doan, bao hiem that nghiep cua than vien quan 19 doanh nghiep; chi phi vat lieu van pilot-1g, cong cu lao dOng, khau hao TSCD dung cho quan 19 doanh nghiep; tien thus dat, thus mon bai; khoan lap du phong phai thu kh6 dOi; dich vu mua ngoai (dien, nuac, dien thoai, fax, bao hiem tai san, chay no...); chi phi bang tien khac (tiep khach, hei nghi khach

16. Nguyen tac vA phtrung pith') ghi nhhn chi phi thus thu nhap doanh nghiep hien hanh, chi phi thus thu nhhp doanh nghiep hoan lyi

Chi phi thus thu nhap doanh nghiep hien hanh dugc xac dinh tren sO. thu nhap chiu thu6 va thu6 suat thus TNDN trong nam hien hanh.

Chi phi thus thu nhap doanh nghiep hoan lai &roc xac dinh tren co se se chinh lech tam thai dirge Bit' trir, so chenh Lech tarn thai chiu thus va thus suit thus TNDN.

17. Bao cao bi) ph4n

Bao cao theo be phan bao gem be phan theo 11th vuc kinh doanh hoac met bo phan theo khu vuc dia19.

BO phan theo rinh vuc kinh doanh: La met be phan c6 thS phan biet dirot cua met doanh nghiep tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu rieng le, met nhOm cac san pham hoac cac dich vu di lien quan ma be phan nay chill rui ro va lai ich kinh to khac vai cac be phan kinh doanh khac.

Be phan theo khu vuc dia 19: LA met bephan c6 thS phan bit dirgc oh met doanh nghiep tham gia vao qua trinh san xuat hoac cung cap san pham, dich vu trong pham vi met mei twang kinh to cu the ma be phan nay c6 chiu riri ro va Igi ich kinh to khac vai cac be phan kith doanh trong cac mei trueng kinh to khac.

18. Ging cu tai chinh

Ghi nhhn ban Thu

Tai san tai chinh

Tai ngay ghi than ban diu, tai san tai chinh dirge ghi nhan theo gia gOc cong cac chi phi giao dich c lien quan true tiep den viec mua sam tai san tai chinh de. Tai san tai chinh cua Tong Cong ty bao gem tien mat, tien girl ngan han, cac khoan phai thu ngan han, cac khoan phai thu khac va cac khoan dau tu.

Ncr phai tra tai chinh

Tai ngay ghi nhan ban dau, nq phai tra tai chinh dugc ghi nhan theo gia gOc trir di cac chi phi giao dich d lien quan truc tiep den viec phat hanh cong ng tai chinh de. Ng phai tra tai chinh cua Tong Cong ty bao gem cac khoan phai tra ngubi ban, chi phi phai tra, phai tra khac va cac khoan vay.

trir cac cong cu tai chinh

Cac tai san tai chinh va ng phai tra tai chinh chi (lilac bir trir vai nhau va trinh bay gia tri thuin tren Bang can dei ke toan khi va chi khi T6ng Cong ty:

C6 quy6'n hop phap de bir trir gia tri da dugc ghi nhan; - C6 du dinh thanh toan tren co sa thuan hoac ghi than tai san va thanh toan ng phai tra cling met thOi diem

18

TONG CONG TY CP BIA RUQU N1U'OC Gal KHAT HA NQI , BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha N6i Cho ky ke town to 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (ti'ep theo) 19. Ben lien quan

Cac ben dirge coi la lien quan net.' mot ben c6 kha nang kiem soat hoac CO anh hu6ng clang ke d6i v6i ben kia trong viec ra quy6t Binh cac chinh sach tai chinh va hoat dOng.

V. THONG TIN BO SUNG CHO CAC KHOAN MUC TR1NH BAY THONG BANG CAN DOI KE TOAN

1. Tien

31/3/2016

VND

01/01/2016 VND

Tien mat 79.719.985 104.909.202 Tien giri ngan hang khOng.ky han 736.649.110.570 1.116.270.119.458 Cac khoan tucmg ducmg tier' 1.115.299.416.498 1.005.299.416.498

COng 1.852.028.247.053 2.121.674.445.158

2. Cac khoan dAu to tai chinh

a. DAu to nim giir dt'n ngay ciao han

31/3/2016 Gia pie Gia tri ghi so

Ngin hula 721.000.000.000 721.000.000.000 Tien giri Icy han 721.000.000.000 721.000.000.000

Dvt VND 01/01/2016

Gia go'c Gia tri ghi so

946.000.000.000 946.000.000.000 946.000.000.000 946.000.000.000

19

TONG CONG TY CP BIA RUIN NUitiC GIAI KHAT HA NQI BAO CAO TAI CHINH 183 Hoing Hoa Tham, Q.Ba Dinh, Tp.fla Nqi Cho kjf ke town tir ngay 01/01/2016 an ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH theo)

2. Cac khan (ILI to tai chinh (tiep theo)

b. Dau to tai chinh dai han

b.1 DAu to vho Cong ty con

31/3/2016 01/01/2016 Ty 10 quyen

bleu quyet Ty 10

se. hum Gia tri von Op

VND Ty 10 quyen

bieu quyet TY 10

sac hum Gia tri vim g6p

VND

1.137.802.153.223 1.137.802.153.223 C6ng ty TNHH MTV Thucmg mai Habeco 100,00% 100,00% 50.000.000.000 100,00% 100,00% 50.000.000.000 Cong ty CP Bia Ha NOi - Hai Dung 55,00% 55,00% 30.631.673.095 55,00% 55,00% 30.631.673.095 Cling ty CP Bia HA NOi - Hai Phong 65,01% 65,01% 82.343.478.402 65,01% 65,01% 82.343.478.402 Cong ty CP Bia HA NOi - Nam Dinh 51,00% 51,00% 10.200.000.000 51,00% 51,00% 10.200.000.000 Cling ty CP Bia Ha NiO - Thai Binh 66,31% 66,31% 56.448.402.482 66,31% 66,31% 56.448.402.482 Cling ty CP Bia Thanh H6a 55,00% 55,00% 82.689.355.104 55,00% 55,00% 82.689.355.104 Cong ty CP Bia Ha NOi - Quang Binh 62,05% 62,05% 37.666.057.755 62,05% 62,05% 37.666.057.755 C8ng ty CP Bao bi Bia - Rtrqu - Nu& giai khat 68,95% 68,95% 14.487.313.191 68,95% 68,95% 14.487.313.191 Cong ty CP Con Rtrqu HA NO 54,29% 54,29% 143.696.608.717 54,29% 54,29% 143.696.608.717 Cong ty CP Thucmg mai Bia HA NOi 60,00% 60,00% 22.977.925.427 60,00% 60,00% 22.977.925.427 Cong ty CP Bia - Ruqu - Nu& giai khat HA 52,64% 52,64% 8.673.477.197 52,64% 52,64% 8.673.477.197 Ni - Quang Ninh C8ng ty CP Dau to Phat tri& Cong nghO Bia - 96,10% 96,10% 223.535.805.853 96,10% 96,10% 223.535.805.853 Rtrqu - NGK HA NO , Cong ty CP Bia Ha NOi - NghO An 51,00% 51,00% 91.800.000.000 51,00% 51,00% 91.800.000.000 Cling ty CP Bia HA Ni - Quang Tri 98,56% 98,56% 106.581.700.000 98,56% 98,56% 106.581.700.000 C'Ong ty CP Habeco Hai Phong 75,83% 66,69% 106.709.356.000 75,83% 66,69% 106.709.356.000 Cong ty CP Bao bi Habeco 60,69% 60,69% 15.476.000.000 60,69% 60,69% 15.476.000.000 C6ng ty CP Bia Ha Ni - Hong Ha 53,89% 53,89% 53.885.000.000 53,89% 53,89% 53.885.000.000

20

TONG CONG TY CP BIA RUOU NUOC GIA1 KHAT HA NOl BAO CAO TAI CHINH 183 Hi:Aug Hoa Tham, Q.Ba Dinh, Tp.fla N6i Cho IcS/ ke town tir ngay 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tie!) theo)

b.2 Dan ttr vac) cong ty lien ket

31/3/2016 01/01/2016

Ty le quyen Wen quyet

Ty le sir hull

Gia tri von gop VND

Ty le quyen bieu quyet

Ty le so. hitu

Gia tri von g6p VND

118.893.420.164 118.893.420.164 Cong ty CP Bia HA N6i - Kim 13Ai 28,00% 28,00% 11.200.000.000 28,00% 28,00% 11.200.000.000 Cng ty CP VAn tai Habeco 28,00% 28,00% 8.304.865.190 28,00% 28,00% 8.304.865.190 Cong ty CP DAU tu Phat trie'n Habeco 45,00% 45,00% 16.478.300.000 45,00% 45,00% 16.478.300.000 C6ng ty CP Harec Dail tu va Thtrcmg mai 40,00% 40,00% 27.305.100.155 40,00% 40,00% 27.305.100.155 C6ng ty TNHH ThUy tinh San Miguel 27,21% 27,21% 52.605.154.819 27,21% 27,21% 52.605.154.819 Yamamura Hai Phong Cong ty CP Bia HA N6i - Hung Yen 89 25,00% 10,00% 3.000.000.000 25,00% 10,00% 3.000.000.000

b.2 Dlu ttr g6p von vac) Ilan vi khac 49.500.000.000 49.500.000.000 Cong ty CP Bat dOng san Lilama 10,59% 10,59% 32.500.000.000 10,59% 10,59% 32.500.000.000 Tru6ng Dai Hoc Cong nghiep Vinh 3,58% 3,58% 5.000.000.000 3,58% 3,58% 5.000.000.000 Cong ty CP Sanh sir Thus, tinh Viet Nam 6,00% 6,00% 12.000.000.000 6,00% 6,00% 12.000.000.000

21

TONG CONG TY CP BIA BOX NU'OC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NiO Cho kS/ kE toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

c. Du phOng giam gia dau to tai chinh dai han

31/3/2016 01/01/2016

VND VND

S6 du du nam 43.765.858.033 62.250.263.849 Trich1Ap trong nam Hoan nhAp trong nam (18.484.405.816)

SO du cuOi nam 43.765.858.033 43.765.858.033

3. No* xAu

31/3/2016

Gia g6c Gia tri thu hoi

01/01/2016

Gia g6c Gia tri thu h6i

T6ng gia tri cac khoan phai thu qua han thanh toan kh6 clei

958.480.651 958.480.651 958.480.651 958.480.651

COng 958.480.651 958.480.651 958.480.651 958.480.651

4. Phai thu khach hang

31/3/2016 01/01/2016

VND VND

a. Phai thu khach hang nga'n han C6ng ty TNHH MTV Thiscmg mai HABECO 234.747.321.185 279.720.950.152 Cong ty CP DTPT Cong nghe Bia - Ruou - 27.599.421.806 8.686.256.139 NGK HA Ni C6ng ty CP Bia HA Noi - Kim Bai 8.857.943.223 9.071.880.851 Cong ty CP Habeco Hai PhOng 10.748.131.669 63.034.331 C6ng ty CP Bia HA NOi - Quang Binh 3.166.492.450 Cong ty CP Bia Ha Noi - Quang Tri 8.047.333.481 Cong ty CO phan Bia HA Noi - H6ng HA 7.138.926.014 Phai thu khach hang khdc 3.316.129.198 3.360.035.313

COng 303,621,699,026 300,902,156,786

b. Phil thu khach hang la ben lien quan

Co.

C6ng ty O phan bia HA NOi - Kim Bai

298.421.181.145

8,857,943,223

316.765.533.513

9,071,880,851 Cong ty CP Bia HA NOi - Quang Binh 3,166,492,450 - Cong ty CP Bia Ha NOi - Hai Throng - Cong ty CO phan Bia HA Ni - Hong HA 7,138,926,014 Ong ty TNHH MOt thanh vien Throng mai 234,747,321,185 279,720,950,152 HABECO Cong ty CP dau to phat tri6'n tong nghe Bia - 27,599,421,806 8,686,256,139 Itircru - NGK HA NOi C6ng ty Co phan Habeco Hai PhOng 10,748,131,669 63,034,331

22

TONG CONG TY CP BIA RUIN NISOC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Thin, Q.Ba Dinh, Tp.Ha NOi Cho ky ke toan to 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHiNH (tit!) theo) COng ty CP TM Bia Ha Nei 572,244,000 C6ng ty TNHH Thuy tinh SAN MIGUEL 103,819,400 276,948,180 YAMAMURA Hai phOng C6ng ty CP Bao bi Habeco 20,820,492 29,867,492 Cong ty CP Bia Ha Nei - Quang Tri 8,047,333,481

5. Phai thu ng4.11 han khac

31/3/2016 01/01/2016

VND VND

Phai thu Cong ty CP TM Bia Ha NOi 90,233,852,334 90,233,852,334 Phai thu lai tien giii 2,789,166,667 20,488,334,235

Phai thu I'M cho Cong ty CP Stra Viet My vay 834,570,285 834,570,285 Phai thu khac 12,648,201,821 8,537,039,775

Ci)ng 106,505,791,107 120,093,796,629

6. HAng ton kho

31/3/2016 01/01/2016

VND VND

Hang dang di clueing 2,879,675,620 36,614,964,480 Nguyen lieu, vat lieu 192,426,705,571 185,661,702,032 Cong cu, dung cu 5,009,747,581 5,394,064,615 Chi phi san xuat kinh doanh do dang 44,665,784,512 48,095,601,962 Thanh pharn 27,592,748,627 22,642,288,134

gong 272574,661,911 298,408,621,223

7. Chi phi tra tru.6e

31/3/2016 01/01/2016

VND VND

NgAn hart Chi phi bao hiem chi ket chuyen

Cong

87,721,311

87,721,311

DAi han Lqi the kinh doanh tir co phan h6a 28,087,959,351 31,267,727,728 Chi phi chai, ket chO phan be 30,230,292,111 32,967,712,939 Chi phi tien thue dat 19,881,755,634 20,005,004,377 Chi phi tra trtrac dai han khac 290,426,685 605,036,791

gong 78,490,433,781 84,845,481,835

23

TONG CONG TY CP BIA RON NU'OC GIAI KHAT HA NQI BAO CAO TAI CHINH 183 Hoang Hoa Than', Q.Ba Dinh, Tp.Ha NQi Cho kj, ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

8. Tang, giam tai san di dinh hi u hinh

Nryen gia

Nha cira, vat kien true

May moc, thiet bi

Phtrang tien yen tai

Dung cu quin 1St

Tai san khic

Dcm vi tinh: VND

COng

So du du nam 707,545,822,569 2,723,119,902,065 38,971,860,994 48,887,480,653 5,934,353,750 3,524,459,420,031 SO tang trong IcSr 205,535,000 220,500,000 174,727,273 1,008,684,545 1,609,446,818 - Mua thin mai 205,535,000 220,500,000 174,727,273 1,008,684,545 1,609,446,818 - Dint to xiiy clung ham thanh - Tang khcic SO giam trong ky - Giam khac SO du cuOi ky 707,751,357,569 2,723,340,402,065 39,146,588,267 49,896,165,198 5,934,353,750 3,526,068,866,849

Gia tri hao mon WS, ke SO clu dAu nam 398,802,395,741 1,663,041,830,462 22,651,161,131 37,868,361,736 5,553,468,428 2,127,917,217,497 SO tang trong ky 5,582,317,672 27,026,031,138 944,013,751 1,213,461,531 43,980,534 34,809,804,626 SO giam trong ky SO du cuOi kS, 404,384,713,413 1,690,067,861,600 23,595,174,882 39,081,823,267 5,597,448,962 2,162,727,022,123

Gia tri con lai Tai ngay dAu nam 308,743,426,828 1,060,078,071,603 16,320,699,863 11,019,118,917 380,885,322 1,396,542,202,533 Tai ngay cuOi IcS/ 303,366,644,156 1,033,272,540,465 15,551,413,385 10,814,341,931 336,904,788 1,363,341,844,726

Nguyen gia tai san c0 dinh kheu hao het con sir dung : 673.326.142.669 dOng.

24

CONG TY CP BIA RV% NIA5C GIAI KHAT HA NQI BAO CAO TA! CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.fla Nei Cho ky kg town tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI cHiNH (tiep theo)

9. Tang, giam tai san c6 dinh vo hinh

Thirceng hien Phan mem may tinh

Dan vi tinh: VND Cdng

Nguyen gia SO du dau nam 332.763.757 24.365.755.794 24.698.519.551 SO tang trong ky SO giam trong ky So du cuoi ky 332.763.757 24.365.755.794 24.698.519.551

Gia tri hao mon luy kg SO du dau nam 332,763,757 23,834,176,758 24,166,940,515 SO tang trong ky 56,342,268 56,342,268 SO giam trong ky So du cuoi ky 332,763,757 23,890,519,026 24,223,282,783

Gia tri con lai Tai ngay dau nam 531,579,036 531,579,036 Tai ngay cuoi ky 475,236,768 475,236,768

Nguyen gia tai san c6 dinh khAu hao het con sir dung : 23.995.007.551 d'Ong

10. Chi phi xay dung co. ban de. dang 31/3/2016 01/01/2016

VND VND

Cai to nha xuang day chuyen chigt keg 2,745,670,909 1,306,380,909 Trung tarn phan phoi san pham CN Phit Th9 17,498,098,906 12,872,385,843 Day chuyen chiet Ion - He thong san xuat bia thir nghiem 86,550,261,808 85,294,421,476 He thong Ong nghe th6ng tin tai TCT 2,462,020,153 2,462,020,153 Ong trinh chi nhanh Tuyen Quang 5,678,938,590 5,593,161,818 Cong trinh nha kho tai Nam Dinh 8,114,828,687 8,114,828,687 Chi phi xay dtrng co ban do dang lchac 84,293,001 629,602,883

Cdng 123,134,112,054 116,272,801,769

11. TM san thug thu nhOp hoan lai 31/3/2016

VND

01/01/2016 VND

Thug suit thug TNDN sir dung a xac dinh gia tri tai san thug thu nhap hoar! lai

22% 22%

Tai san thug thu nhap hoan lai lien quan dgn khoan chenh l'ech tam tiled

3.824.491.651 3.824.491.651

Tai san thug thu nhap hoar' lai 3.824.491.651 3.824.491.651

25

CONG TY CP BIA RON NUOC GIAI KHAT HA NOI BAO CAO TAI CH iNH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi Cho kj, ke todn dr 01/01/2016 an ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHiNH (tiep theo)

12. Phai tra ngtrOl ban

a. Phai tra ngin hpn

31/3/2016

Gia tri SO co kha nfing tra no'

01/01/2016

Gia tri SO c6 kha n5ng tra

Cong ty CP Bia Ha NOi - Wing Ha 11,542,367,099 11,542,367,099 14,072,790,079 14,072,790,079 Cong ty CP Bia Ha NOi - Hai Phong 2,979,960,280 2,979,960,280 4,218,161,912 4,218,161,912 C8ng ty CP Bia Ha NOi - Thai Binh 6,389,109,818 6,389,109,818 13,886,921,975 13,886,921,975 Cong ty CP Bia Ha - Hai Throng 6,420,736,849 6,420,736,849 10,976,284,926 10,976,284,926 COng ty CP Bia Thanh H6a 4,842,163,700 4,842,163,700 10,165,967,850 10,165,967,850 Cong ty CP Bia Ha NOi - Quang Binh 10,415,137,480 10,415,137,480 4,953,415,410 4,953,415,410 Cling ty CP Bia Ha NOi - Quang Tri 10,296,715,979 10,296,715,979 3,126,582,921 3,126,582,921 Cong ty CP DTPT C8ng nghe Bia - Ruvu - NGK Ha NOi 40,645,211,419 40,645,211,419 52,970,298,833 52,970,298,833 C6ng ty Lien doanh TNHH Crown Ha NOi 28,539,145,495 28,539,145,495 23,320,859,539 23,320,859,539 Cling ty TNHH DTTM DV Van tai Wing Phat 9,594,423,684 9,594,423,684 14,206,608,340 14,206,608,340 Cling ty TNHH TM & Van tai Thai Tan 12,953,036,340 12,953,036,340 32,269,596,526 32,269,596,526 Cong ty CP HANACANS 30,467,158,236 30,467,158,236 72,819,197,494 72,819,197,494 Cong ty CP Van tai Habeco 19,242,154,791 19,242,154,791 22,608,100,496 22,608,100,496 Tong Cong ty Chan nuoi Viet Nam 12,190,641,611 12,190,641,611 19,820,130,346 19,820,130,346 Cong ty CP Bia Ha NOi - Nghe An 15,962,638,725 15,962,638,725 52,341,933,004 52,341,933,004 Cong ty CP Habeco Hai Phong 7,102,642,712 7,102,642,712 10,166,342,997 10,166,342,997 Cong ty CP Bao bI Habeco 8,158,776,262 8,158,776,262 19,189,711,936 19,189,711,936 Cong ty CP Bao bi Bia Ruvu NGK 2,394,622,700 2,394,622,700 2,733,314,504 2,733,314,504 Cong ty CP Bia Ha NOi - Kim Bai 6,341,273,400 6,341,273,400 2,524,928,575 2,524,928,575 Cong ty TNHH Krones 18,048,683,655 18,048,683,655 Cong ty TNHH Thus/ tinh SAN MIGUEL YAMAMURA Hai phong 2,518,194,192 2,518,194,192 2,066,350,272 2,066,350,272 Cdc khoan phdi tra nveri ban ngin han khac 58,105,415,970 58,105,415,970 110,781,392,355 110,781,392,355

COng 307,101,526,742 307,101,526,742 517.267.573.945 517.267.573.945

26

CONG TY CP BIA RUIN NtrOC Gal KHAT HA NOI BAO CAO TAI CHiNH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi Cho Icji ke town tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHiNH (ti6p theo)

b. Phai tra khach hang la eac ben lien quan 31/3/2016

VND 01/01/2016

VND

COng ty CP Bia Ha Noi - Kim BAi 6,341,273,400 2,524,928,575 COng ty CP Bia HA Nei - Quang Binh 10,415,137,480 4,953,415,410 C6ng ty CP Bia HA NOi - Quang Tri 10,296,715,979 3,126,582,921 COng ty CP Bia Ha Noi - Hai throng 6,420,736,849 10,976,284,926 COng ty CP Bia HA NOi - Wang Ha 11,542,367,099 14,072,790,079 C6ng ty CP Bia Ha Noi - Hai Phong 2,979,960,280 4,218,161,912 C6ng ty CP Bia HA NOi - Thai Binh 6,389,109,818 13,886,921,975 C6ng ty CP Bia Thanh H6a 4,842,163,700 10,165,967,850 Cong ty TNHH Thuji tinh SAN MIGUEL 2,518,194,192 2,066,350,272 YAMAMURA HAi phong Ong ty CP Bao bl Bia Rugu NGK 2,394,622,700 2,733,314,504 COng ty CP Bao bi HABECO 8,158,776,262 19,189,711,936 COng ty CP Van tai Habeco 19,242,154,791 22,608,100,496 Cong ty CP DTPT cong nghe Bia - Ruau - 12,190,641,611 52,970,298,833 NGK HA Nei C6ng ty CP Habeco Hai Phong 7,102,642,712 10,166,342,997 Ong ty CP Bia HA NOi - Ngh'e An 15,962,638,725 52,341,933,004

C(ing 126,797,135,598 226.001.105.690

13. Thug va cac khoin phai nOp nha ntrev

01/01/2016 VND

S6 phai nOp trong ky

So di nOp trong ky

31/3/2016 VND

Thue' phai nOp Thue giA tri gia tang not dia

16,899,734,616 31,435,877,037 38,495,051,061 9,840,560,592

Thue tieu thti dac biet 1,004,427,793,823 219,789,109,451 264,343,459,613 959,873,443,661 Thue thu nhap ca. nhan

2,829,534,207 3,357,748,049 2,147,052,827 4,040,229,429

Thue nha than Thue dat, tien thue dat

4,259,879,939 4,259,879,939

Thue tai nguyen 49,291,200 84,278,400 104,266,800 29,302,800 Thue, phi khac

0:ing 1,028,466,233,785 254,667,012,937 309,349,710,240 973,783,536,482

Thue phai thu Thue gia tri gia tang hang nhap khau

902,895,975 7,992,750,560 7,444,429,085 354,574,500

Thue thu nhap doanh nghiep

133,003,887,358 22,201,827,470 25,000,000,000 135,802,059,888

Thue xuat nhap khau 1,371,188,797 5,220,646,219 5,162,117,415 1,312,659,993 Thue, phi khac 166,260,099 166,260,099

COng 135,277,972,130 35,415,224,249 37,772,806,599 137,635,554,480

27

CONG TY CP BIA RUOU NIMIC CIA! KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Thant, Q.Ba Dinh, Tp.Ha NOi Cho kji ke town tir 01/01/2016 an nay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (titp theo)

14. Chi phi phai tra

31/3/2016

VND

01/01/2016

VND

Ngan han Chi phi ban hang 96,992,074 211.094.781.104 Trich truac chi phi sira chaa 16n 1.565.112.182 Trich tar& chi phi XDCB 1,635,791,397 2.176.440.488 Chi phi phai tra khac 273,548,397 7.280.985.462

C(ing 2,006,331,868 222.117.319.236

15. Phai tra kbac 31/3/2016 01/01/2016

VND VND

NgAn hart Kinh phi ding down 382,181,694 140.748.378 Bac) hiem x'a hti - 2.572.458.782 1\11:ian 14 quy, lcji urge ng'an han 1,896,813,244 1.456.089.181 Co tire phai tra cho cac CO &Mg 1,385,539,725 1.436.326.725 Phai tra khae 840,368,115 1.127.610.219

Cling 4,504,902,778 6.733.233.285

Dal han Nhan kST quy, kSr urge chai ket 260,542,901,938 299.795.553.012

COng 260,542,901,938 299.795.553.012

28

CONG TY CP BIA ROA NUOC GIAI KHAT HA NOT 13ik0 CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.1-1a.N0i Cho ky ke town tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHiNH (tiep theo)

16. Viin chit' so' hiru

a Bang di chieu bien dOng cua von chit so. hiru

VOn dAu to cila chit s& hfru

Quy clAu tu phat trien

Quy khac thuOc A

von chu htru Lqi nhu4n sau thus

china phan phei TOng Ong

SO du du nam truck 2,318,000,000,000 1,421,499,837,370 1,653,778,876 517,591,857,634 4,258,745,473,880 Lai trong nam trtrot Trich1ap cac quy 861,662,643,011 861,662,643,011 Dieu chinh guy khen thtrong phitc Igi 523,604,465,296 3,500,000,000 (541,948,965,296) (14,844,500,000) Chia cS tut (19,545,236,645) (19,545,236,645) Sir dung quy (417,240,000,000) (417,240,000,000) Cac khan thus b7o sung (*) (2,300,175,000) (2,300,175,000) SO dir dau nAm nay 2,318,000,000,000 1,945,104,302,666 2,853,603,876 400,520,298,704 4,666,478,205,246 LAi trong ky 91,871,296,380 91,871,296,380 TrichlAp cac quy Trich b8 sung guy khen thtremg ph& lqi Chia co tiro 2015 Sir dung quy (2,605,000,000) (2,605,000,000) SO du cuoi nAm 2,318,000,000,000 1,945,104,302,666 248,603,876 492,391,595,084 4,755,744,501,626

(*) Cac khan thus (thus tieu thu dOc biet tang 376.844.101.089 ding nam 2012, 2013 theo bien ban kiem town nha mac ky ngay 27 thang 01 nam 2016, Wang irng thus thu nh# doanh nghiep giam 94.211.025.272 long). Khoan thus tieu thy dac biet va thus thu nhap doanh nghiep cua ram 2014 dugs trinh bay vao ket qua kinh doanh nam 2014.

29

CONG TY CP BIA Ru'ou NUOC GIAI KHAT HA NOI BAO CAO TAI CHINII 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha N6i Cho kV ke toan tir 01/01/2016 den ngdy 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (titp theo)

b Chi titt von d'au ttr ciia chit so. hiru

31/3/2016 01/01/2016 0/0 VND VND

V6n gOp cua nha ntrac 1.895.924.000.000 81,79 1.895.924.000.000 81,79 V6n g6p caa Carlsberg 401.982.000.000 17,34 401.982.000.000 17,34 Von g6p dm Indochina Carlsberg 3.477.000.000 0,15 3.477.000.000 0,15 Company Limited , V6n g6p cac doi Wong khac 16.617.000.000 0,72 16.617.000.000 0,72

ging 2.318.000.000.000 100 2.318.000.000.000 100

c Cac giao dich ve von voi cac chit so' him va phan

V6n gOp dau nam Von g6p tang trong nam VOn g6p giam trong 'tam Von g6p cuoi nam

phi c6 tac, chia nhuan

KS, nay Nam trtrO'c

VND VND

2.318.000.000.000

2.318.000.000.000

2.318.000.000.000

2.318.000.000.000

d Co phitu

31/3/2016 01/01/2016

VND VND

SO: krong co phieu clang Icy Oat hanh 231.800.000 231.800.000 SO krong co phieu cla ban ra cong chilng 231.800.000 231.800.000 - Co phidu Rho thong 231.800.000 231.800.000 SO hscrng co phieu &roc mua 141 SO kroge cO phieu dang hanh 231.800.000 231.800.000 - Co phieu pho,th 'Ong 231.800.000 231.800.000

Menh gia co phieu dang luu hanh: 10.000/cp

17. Cac khoan muc ngoai bang can (16i Ice 1(34[1

31/3/2016 01/01/2016

Ngoai to cac loaf USD 139,033.29 145.224,67 EUR 1,578.37 8.803,67 No khO clei da xir ly

30

CONG TY CP BIA RUOU NIMIC GUI ICHAT HA NOI BAO CAO TAIliNH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.1-1A NOi Cho IcS, ke todn tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHiNH (titp theo)

VI. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BAO CAO KET QUA HOAT DQNG KINH DOANH

1. Doanh thu ban hang va cung cap dich vu

a. Doanh thu

1(31 nay Ky trulfrc

VND VND

Doanh thu ban hang hod, thAnh pham 1,005,359,923,835 1,109,553,081,835 Doanh thu dich vu 432,000,000 594,275,350

CEng 1,005,791,923,835 1,110,147,357,185

b. Doanh thu vOi cac ben lien quan Icy nay

VND

C6ng ty TNHH MTV Throng mai HABECO 1,041,575,574,949 C6ng ty CP Bia HA NOi - Quang Binh 4,666,241,600 Cong ty CP Bia HA NOi - Quang Tri 20,169,752,910 COng ty CP Bia HA NOi - Ngha An 10,516,448,485 COng ty CP Bia HA NOi - HAi Duang 3,195,674,020 COng ty CP Thuong mai Bia HA NOi 47,232,915,080 C6ng ty CP Bia HA NOi - Wing HA 6,489,932,740 COng ty CP Bia HA NOi - Hai Phong 2,088,186,000 Cong ty CP Bia HA NOi - Thai Binh 6,504,713,910 Cong ty CP Bia Thanh Hoa 4,026,397,600 COng ty CP Bao bi HABECO COng ty CP Bia HA NOi - Kim BAi 2,422,595,547 Cong ty CP TM Bia HA NOi - Hung Yen 89 C6ng ty CP Van tai Habeco 432,000,000 COng ty CP DTPT C6ng ngha Bia - Rugu - NGK HA NOi 60,081,331,385 Cong ty CP Bia - Ruqu - NGK HA NOi - Quang Ninh 325,094,800 C6ng ty CP Habeco Hai Ph6ng 9,771,028,790

2. Cac khoin giam trir doanh thu

Kjf nay Kj/ trulfrc

VND VND

Hang ban bi trA lai 109,972,902 15,433,820

COng 109,972,902 15,433,820

31

CONG TY CP BIA RUOU NUOC GIAI ICHAT HA NO1 BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha Noi Cho kY ke toan tu 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH theo)

3. Gia von hang ban

KS, nay KS/ trtrik

VND VND

Gia von thanh pham 247,222,726,321 211,883,992,428 Gia von hang h6a 577,464,954,108 755,092,273,678 Du phOng giarn gia hang ton kho

ging 824,687,680,429 966,976,266,106

4. Doanh thu host Ong tai chinh KY nay

VND

KY &trot VND

Lai tien gilt tien cho vay 13,676,123,564 23,127,847,039 Co Mt, lgi nhuan dirge chia 6,010,570,440 1,836,000,000 Lai chuyen nhugrig co phan - Lai chenh Lech tSt gia dal flux hien Phi ban quyen than hieu - 64,449,095

COng 19,686,694,004 25,028,296,134

5. Chi phi tai chinh

Ky nay Ky trurot

VND VND

Lai tien vay chenh Lech ty gia da thuc hien chenh tech tS/ gia chtra thuc hien

Du phong/(Hoan nhap) giam gia dau to tai chinh

COng

6. Chi phi phi ban hang va chi phi quan ly doanh nghiO Ky nay Ky truck

VND VND

a. Chi phi ban hang Chi phi nguyen lieu, vat lieu, cong cu Olen be 12,398,423,222 29,166,860,504 Chi phi boc xep, van chuyen hang h6a 29,322,537,982 32,936,589,855 Chi phi quang car) khuyen mai 15,885,719,235 5,613,304,407 Cac khoan chi phi ban hang khac 831,715,577 851,675,920

COng 58,438,396,016 68,568,430,686

32

LONG TY CP BIA RU'OU NIIOC GIAI KHAT HA NOI BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha NOi Cho ky ke toan tir 01/01/2016 den ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

KS- nay Ky trtrOv

VND VND

b. Chi phi quail ly doanh nghiep Chi phi nhan vien quail ly 9,139,331,509 8,639,883,086 Chi phi khau hao 1,619,887,630 1,414,172,607 Chi phi thue dat 101,575,000 Chi phi guar' ly khac 19,543,344,120 16,369,276,802

COng 30,302,563,259 26,524,907,495

7. Chi phi san xuat kinh doanh theo ye'u to Ky nay Ky truer

VND VND

Chi phi nguyen lieu, vat lieu 717,044,666,873 612,265,890,478 Chi phi nhan cong 16,095,745,622 17,943,681,117 Chi phi khau hao tai san co Binh 16,504,503,320 63,256,883,439 Chi phi dich vu mua ngoai 33,305,519,125 37,156,134,567 Chi phi khac bang tien 32,936,645,445 16,797,953,021

Ckng 815,887,080,385 747,420,542,622

8. Thu nhap khac, chi phi khac

a. Thu nhap khac

Ky nay VND

1(j/till& VND

Thanh ly tai san 19,000,000 Thu phat boi thugng 305,853,193 1,404,168,223 Thu ban W. bia 1,344,105,914 1,145,168,350 Thu ban vo dial, keg 163,341,125 281,140,841 Thu nhap khac 352,419,634 2,965,282

COng

b. Chi phi khac

2,165,719,866 2,852,442,696

Chi rit)p phat vi pham hanh chinh 14,383,940 Chi phi khac 18,217,309 10,660

C(ing 32,601,249 10,660

9. Chi phi thue thu nhap doanh nghikp hikn hanh

Thue thu nhap doanh nghiep phai nOp dirge xac dinh thue suat la 20% tren thu nhap chiu thue

Quyet toan thue,dia T6rig COng ty chiu su kiem tra ciaa co quan thue. Do viec alp dung luat \fa cac qui Binh ve thue doi vo i nhieu loci giao dich khac nhau co the dugc giai thich theo nhieu cach khac nhau, so thue dirge trinh bay tren Bao cao tai chinh CO the bi thay doi theo quyet dinh dm co quan thue.

33

CONG TY CP BIA RUVU NUOC GIAI KHAT HA NO1 BAO CAO TAI CHINH 183 Hoang Hoa Tham, Q.Ba Dinh, Tp.Ha Ned Cho kji ke toan dr 01/01/2016 an ngay 31/3/2016

BAN THUYET MINH BAO CAO TAI CHINH theo) Bang trac tinh mut thue thu nhap doanh nghiep hien hanh cua doanh nghiep duot trinh bay duai ddy:

K)' nay VND

Ky truck VND

TOng lqi nhuan Ice toan fru& thue 114,073,123,850 75,943,047,248 Cac khoan dieu chinh tang, giam lo,i nhuan ke toan de xac dinh lqi nhuan chiu thue thu nhap doanh nghiep

(3,063,986,500) (1,836,000,000)

- Cac khoan dieu chinh tang 2,946,583,940 + Chi phi khon& hop le 2,932,200,000 + Ccic khoan tien phat vi phiam hanh chinh 14,383,940 - Cac khoan dieu chinh giam 6,010,570,440 1,836,000,000 + Co talc &tor chia 6,010,570,440 1,836,000,000 TOng lqi nhuan tinh thue 111,009,137,350 74,107,047,248 Thud sudt thue thu nhap doanh nghiep 20% 22% Chi phi thue TNDN hien hanh 22,201,827,470 16,303,550,395 Thue TNDN nam tri.rac - - Tong chi phi thue TNDN hiC'n hanh 22,201,827,470 16,303,550,395

10. So lieu so sanh

S6 lieu so sanh la so"' lieu tren Bdo cao tai chinh cho nam tai chinh k6't thil 3 nam 2015. . c3\ ' j ?,

9. TUNG C*118

;( Ca'PHA",s -k 81A.R011.NaC 6 "I mita * ,?6, HA NO 1:?.

\"4-g../wi - lc'

Nguyin Nhu. Khue

Nguyi'n Thi Ngnc Anh

Nguyen Hong Linh

Ha N0i, ngay 13 thang 5 nam 2016

Ngubi lap bieu Ke toan trtrang

34

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