TONG GONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI GON BAO CAO TAI CHiNH HOP … dong/bao cao tai... · 2017-08-12 · khi khOng thich hop de cho la COng ty va cac COng ty con

TONG GONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI GON

BAO CAO TAI CHiNH HOP NHAT GIU'A MEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2013

TONG CONG TY CO PHAN BIA - Ruvu - Nutec GIAI KHAT SAI GON

BAO CAO TAI CHiNH HOP NHAT GIU'A NIEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2013

NOI DUNG TRANG

ThOng tin ves doanh nghiOp 1

Bao cao cCia Ban Giam doc 2

Bao cao soat xet cCia kiem town vien 3

Bang can doi k toan hgp nhAt giCra nien dc) (Mu s6 B 01 — DN/HN) 4

Bao cao ket qua hoat Ong kinh doanh hop nha't giCra nien c70 (Mu s6 B 02 — DN/HN) 8

Bao cao chuyen tin t hp nha't giCra nien cro: (Mu s6 B 03 — DN/HN) 9

Thuyet minh bao cao tai chinh hop nha't giCra nien (Mu s6 B 09 — DN/HN) 10

TONG CONG TY CO PHAN BIA - Rugu - Nu(n GIAI KHAT SAI GON

THONG TIN VE DOANH NGHIEP

Giay ChCrng nhan Wang kj, Kinh doanh Só 4103010027 ngay 17 thang 4 nam 2008 do So' Ke hoach va

Dhu Thanh pho H6 Chi Minh cap.

Giay ChCpng nh"On Dang ky Kinh doanh clang kj/ Can dAu ngay 17 thang 4 nam 2008 va dang ky thay dOilan thCP 3 ngay 28 than 11 nam 2012 do So' Ke hoach va Dau tu' Thanh pho He) Chi Minh cap.

Hs:)i d6ng Quail tri

Ban Giam doc

Ban ki6m soat

Ngu'o'i dai dien theo phap luat

Try sd chinh

Ong Phan Bang Tut Ba Pham Thi Wong Hanh Ong BOi Ngoc Hanh Ong Le HOng Xanh Ong Nguyen Bich flat

Ong Ian McNeilagec

Ba Pham Thi Hong Hanh

Ong Le Hong Xanh

Ba Nguy6n Thi Di"Ou Hong Ong Tran COng Tiyc'yc

Ong Tran Nghia Ong Tran DCpc Hoa

Ba Trinh Thi Tuy'et Minh

Ong Bong ViOt Trung Ong Chung Tri DOng Ong Hoang Giang Binh

Ong D6 Minh Toan

Ba Pham Thi Hong Hanh

Ch0 tich Thanh vien Thanh vien Thanh vien Thanh vien (tiy ngay 24 thang 5 nam 2013) Thanh vien (cho den ngay 23 thang 5 nam 2013)

I-Ong Giam doc va Giam dOc nha may PhO Tong Giam doc (tO' ngay 10 thang 4 nam 2013) Giam doc nha may Giam dOc dieu hanh Giam dOc dieu hanh Giam dOc dieu hanh (cho den ngay 1 thang 5 nam 2013) Giam doc dieu hanh (cho den ngay 1 thang 5 nam 2013)

TriyO'ng ban kiem soat Thanh vien Thanh vier) (tCp ngay 24 thang 5 nam 2013) Thanh vien (cho den ngay 23 thang 5 nam 2013)

Tong Giam doc

So 6, apo'ng Hai Ba Trung, Phuo'ng Ben Nghe, QLOn 1, Thanh 06 H6 Chi Minh, Viet Nam

Ki6m toan vier' COng ty TNHH PricewaterhouseCoopers (Vilet Nam)

1

TONG CONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI GON

TRACH NHIEM CUA BAN GIAM DOC DOI VO'l CAC BAO CAO TAI CHINH Hcp) NHAT GIU'A NIEN SQ

Ban Giam doc cua TOng COng ty CO ph'an Bia - Rugu - Niro'c giai khat Sai Con ("Cong ty") chiu trach nhilem 10p cac bao cao tai chinh hap nhat giCra nien dOs the hi:en trung thcrc va hop Ij/ tinh hinh tai chinh cua COng ty va cac cOng ty con (goi chung la "TOng COng ty") tai ngay 30 than 6 nam 2013 va ket qua hoat dOng kinh doanh va chuyen tien tie ct.la kj/ 6 thang ket thuc vao ngay neu tren. Trong vilec soan lap cac bao cao tai chinh hop nhat giCra nien d() nay, Ban Giam doc duvc yeu cAu phai:

• chon Icra cac chinh sach ke toan phill hop va ap dung mot cach nhat quan; • thu'c hilen cac xet doan va u'O'c tinh mot cach hgp lj/ va then trong; va • soan Iap cac bao cao tai chinh hgp nh6t giO'a nien d() tren clan vi hoat dOng lien tuc true

khi khOng thich hop de cho la COng ty va cac COng ty con se tiep tuc hoat gong.

Ban Giam doc cua Tong COng ty chiu trach nhiOm bac, dam rang cac só sach ke toan dOng c16.n da duigc thietl# va du y tri de the hiOn tinh hinh tai chinh cCia Tong C6ng ty,vOl dc) chinh xac hgp ly tai moi thud diem va de lam ca sey soan 10"p cac bao cao tai chinh hgp nhat giCra nien dc) tuan thu theo the d(5 ke toan duvc trinh bay 6' Thuyet minh 2 cua cac bao cao tai chinh hgp nhat giCra nien dc). Ban Giam dOc cua Tong COng ty cOng chiu trach nhiOm dui vO'i vilec bac, cac tai san cua T6ng COng ty va thcrc hiOn cac bin phap hgp lj/ de phong ngiya va phat hiOn cacgian 10'n va cac sai pham khac.

PHE CHUAN CAC BAO CAO TAI CHINH HgP NHAT GIU'A NIEN SQ

Theo day, chOng tOi phe chuAn cac bao cao tai chinh hop nhat giCra nien d() dinh kern trang 4 den trang 49. Cac bao cao tai chinh hgp nhat giCra nien dO nay phan anh trung thcrc va hop Ij/ tinh hinh tai chinh cua TOng COng ty tai ngay 30 than 6 nam 2013, cung nhty ket qua hoat Ong kinh doanh va cac luong chuyen tin to cua kj/ 6 thang ket thuc ciing ngay neu tren phu hop vol cac Chun mix K6 toan ViOt Nam, Che dO Ke toan Viet Nam va cac quy dinh phap lj/ co lien quan tai CHXHCN ViOt Nam.

Thay mat Ban Giam doc

.••■•••■••••

5P 366,

ct

(VT6NG,,C0ii,G TY

;11 CO PHAN

NUOC 4)6:>, Ski GO

am Thi Hong Hanh Tong Giam doc

TP. H6 Chi Minh, nu'O'c CHXHCN ViOt Nam Ngay 12 thang 9 nam 2013

p wammc

BAO CAO KET QUA CONG TAC SOAT XET BAO CAO TAI CHINH HO? NHAT GIU'A NIEN DO GUI CAC CO HONG CUA TONG CONG TY CO PHAN BIA - RUVU - NUteC GIAI KHAT SAI GON

Chung tOi cra thu,c hiOn cOng tac soat xet cac bao cao tai chinh hgp nhat giO'a nien dOcCia Tong COng ty Co phAn Bia - Rugu - Nu,O'c gi6i khat Sai Con ("Tong COng ty") va cac cOng ty con of Chun la "T,4 down") du,gc Ban Clam doc cua TOng COng ty phe duyOt vao,ngay 12 thang 9 nam 2013. CAc bao COa tai chit-1h hop nhat giCra nien dc) nay bao bang can doi kb' toan tai ngay 30 thAng 6 nam 2013, bao cao ket qua hoat Ong kinh doanh hop nhat giCra nien d(), bao cao Iu'u chuyen tien to hop nhAt giCra nien dt) cho ky 6 thang ket thOc ngay neu ten va thuyet minh bao COA tai chinh hop nha'tgiCra nien clo bao g6m cac chinh sach kb' toan chu y4u trang 4 den trang 49. Ban GiAm d6c Tong COng ty chiu trach nhiOm soan Iap va trinh bay hgp ljt cac bao cao tai chit-1h hop nhat giCra nien c70 nay then Chun mkic Ke toan ViOt Nam, Che dO Ke toan ViOt Nam va cac quy dinh phap ljt CO lien quan tai CHXHCN Vi Ot Nam. Trach nhiOm cua chOng tOi la du'a ra ket Iuan ve cac bao cao tai chinh hop nhat giCra nien dt) nay can vao cOng tac soat xet cua Chung tOi.

Pham vi soat ket

Chung tOi da thcFc hiOn cOng tac soat xet then Chun nwc Kiem toan ViOt Nam so 910 — C6ng tac soat )(et bao cao tai chinh. ChuAn,ML,FC nay yeu cAu cOng tac soat xet phai arcyc Ice" hoach va thcrc hien de CO scr dam bao vita phiang bao cao tai chinh hgp nhat giCFa nien dO khOng chCra dung nhCrng sai sot trong y6u. COng tac soat xet bao g'om chu yeu la vi0c trao doi voei nhan sty cua Tap doan va Ap dung nhCrng th6 tuc phan tich tren nhCrng thOng tin tai chinh; cOng tac nay cung cap mot mCrc dc) dam bao thk hdn cOng tac kiem toan. Chung tOi khOng thcic hiOn cOng vi0c ki6rn toan nen khOng du'a ray kinie'm toan.

Can cu' vao ket qua cOng tac soat xet cua Chung tOi, Chung tOi khOng

en k

co scr kiOn clang lu,u y nao cue

K6t 1u4n

chung t6i cho rang cac bAo cao tai chinh hgp nh6t giCra nien do cua Tong COng ty kern then la khOng nh bay trung thcrc va hop ljt, xet ten cac khla canh trong yeu, phC.i hgp voei Chun mix Ke toan

Ch6 dt) Kb toan ViOt Nam va cac quy clinh phap ljt CO lien quan tai nu,O'c CHXHCN ViOt Nam.

Peters o GiAy CN DKHN kiem toan: 0561-2013-006-1

Pho Tong Clam doc ChCr kjr argc Cly quy6n

{=_Yn Quoc Tun o Gia'y CN DKHN ki4m toan: 0620-2013-006-1

C6ng ty TNHH PricewaterhouseCoopers (Vilet Nam) TP. H6 Chi Minh, nu,O'c CHXHCN Viet Nam Bao cao soat xet s6 HCM3806 Ngay 12 thang 9 nam 2013

Nhu' cua neu trong Thuye't minh 2.1 cua cac bac, cao tai chinh hop nhat giCra nien cl() , cac bAo cao tai chinh hgp nh6t,giCra nien chokern then khOng muc dich ph6n anh tinh hinh tai chit-1h hop nhat giCra nien cho, ket qua hoat,clOng kinh doanh hgp nhat giCra nien d(5 va lu'u chuyen tin to hop nh6t nien dtt) then cac nguyen tac va thOng le ke toan cua cluvc thO'a nhan & cac nuO'c va cac the the khAc ngoai mpg:5'c CHXHCN ViOt Nam, va han nCra, cOng khOng danh cho nhCrng ngu,O1 sCr dung nao khOng biet cac nguyen tac, cac thu tuc va cac thong 10 Ice toan ViOt Nam.

3

Cling ty TNHH PricewaterhouseCoopers ViOt Nam, LAu 4, Saigon Tower, 29 Le Duin, QuOni, TP. H6 Chi Minh, ViOt Nam DT: +84 (8)38230796, Fax: +84 (8) 38251947, www.pwc.com/vn

TONG CONG TY CO PHAN BIA - Rugu - Nikyc GIAI KHAT SAI GON DAAu so B 01 - DN/HN

BANG CAN DOI KE TOAN HO'P NHAT GICiA NIEN DO

Tai ngay

T?i ngay Ma

Thuy6t

30.6.2013

31.12.2012 so TAI SAN minh

VND

VND

100 TAI SAN NGAN HAN

110 Ti6n va cac khoan twang &yang ti'en 111 Tien

112 Cac kho6n tuang &rang tin

120 Cac khoan dau tu, tai chinh ng sin flan 121 DAu tu' nga'n han

130 Cac khoan phai thu ngin han 131 Phi thu khach hang

132 Tra tru,O'c cho ban 135 Cac khoan phai thu khac 139 Dv phOng ph6i thu ng6n han khO MI

7.177.449.489.636

3 1.530.864.509.786

930.450.503.538

600.414.006.248

4(a) 3.365.944.646.682

3.365.944.646.682

752.808.951.775

5 296.545.674.241

6 283.316.633.346

7 202.632.351.947

8 (29.685.707.759)

7.676.817.559.264

1.662.187.658.746

1.083.635.664.758

578.551.993.988

3.918.140.380.162

3.918.140.380.162

801.980.805.938

451.474.148.693

227.508.353.272

151.258.969.891

(28.260.665.918)

140 Hang ton kho

9 1 .396.740.565.162

1.204.046.078.268 141 Hang ton kho 1 .426.952.496.462

1.234.270.495.168

149 Dv phOng giam gia hang Con kho (30.211.931.300)

(30.224.416.900)

150 Tai san nga'n han khac 131.090.816.231

90.462.636.150 151 Chi phi tra trux"Yc nggn han 40.378.246.906

8.229.815.737

152 Thue GTGT duvc khAu tri,r

51.534.855.008

14.016.076.050 154 Thue va cac khoan khac phai thu nha nuo'c

10 8.165.418.498

45.238.196.809

158 Tai san nOn han khac 11 31.012.295.819

22.978.547.554

Cac thuyet minh trang 10 den trang 49 la mot phAn c6u thanh cac bao cao tai chinh holo nh6t giCra nien dc) nay.

4

TONG CONG TY CO PHAN BIA - RU'O'U - NLIO'C GIAI KHAT SAI GON MAu so B 01 - DN/HN

BANG CAN DOI KE TOAN NHAT GIU'A NIEN DO (tiep theo)

Tai ngay Tai ngay

Ma Thuyet 30.6.2013 31.12.2012

s6 TAI SAN (ti6p theo) minh VND VND

200 TAI SAN DAI HAN 10.194.714.740.355 10.047.796.325.774

210 Cac khoan phai thu dai han 44.300.000

34.300.000

218 [Thai thu dai han khac 44.300.000

34.300.000

220 TM san c6 dinh 6.530.819.012.697 6.415.117.397.433

221 Tai san c6 dinh hU'u hinh 12(a) 4.534.657.336.443 4.379.409.796.360

222 Nguyen gia 7.333.279.320.218 6.933.484.439.921

223 Gia tri hao mOn lOy ke (2.798.621.983.775) (2.554.074.643.561)

224 Tai san c6 dinh thue tai chinh - 550.467.361

225 Nguyen gia - 930.367.350

226 Gia tri hao mon lOy k6 - (379.899.989)

227 Tai san c6 dinh vO hinh 12(b) 1.668.787.041.238 1.653.219.859.924

228 Nguyen gia 1.717.607.388.137 1.697.098.906.476

229 Gia tri hao mOn lOy ke (48.820.346.899) (43.879.046.552)

230 Chi phi xay dung co' ban do' dang 12(c) 327.374.635.016 381.937.273.788

240 Ba't gong san dau tu' 13 34.170.390.405 34.989.855.736

241 Nguyen gia 43.273.118.312 43.191.991.722

242 Gia tri hao mOn lOy ke (9.102.727.907) (8.202.135.986)

250 Cac khoan d'au tu' tai chinh dai han 4(b) 2.457.366.185.829 2.431.618.984.808

252 DAL' tu' vao cOng ty lien ket, lien doanh

1.768.295.620.359 1.706.330.547.689

258 D'au dai han khac

1.142.948.371.783 1.179.166.243.433

259 Du phOng gram gia dAu tu' tai chinh dai han

(453.877.806.313) (453.877.806.314)

260 Tai san dai han khac 1.172.314.851.424 1.166.035.787.797 261 Chi phi tra triyek dai han 14 1.096.876.029.602 1.117.350.676.282

262 Tai san thug thu nh4 hoan lai 23 50.218.140.122 35.110.112.811

268 Tai san dai han khac 25.220.681.700 13.574.998.704

270 TONG TAI SAN 17.372.164.229.991 17.724.613.885.038

Cac thuy4t minh tu' trang 10 den trang 49 la mot phAn c6u thanh cac bao cao tai chinh hgp nh6t giCra nien d() nay.

5

4.435.645.118.475 15(a)

348.653.432.449

16

880.247.678.316

17

137.414.221.799

18

700.067.263.818 109.027.001.554

19

386.045.513.073

20

1.718.440.605.593

21

155.749.401.873

1.634.306.728.127

22 161.898.165.336 15(b) 1.337.809.349.813

23 134.599.212.978

4.755.889.214.818 210.314.172.125

1.439.557.003.035 33.313.514.145

757.009.214.309 119.068.014.891 250.673.528.760

1.742.909.185.776 203.044.581.777

1.610.738.944.062 161.368.150.729

1.444.579.823.358 4.790.969.975

10.468.966.404.347 10.563.394.954.705

10.468.929.004.347 24,25 6.412.811.860.000

25 (32.550.000.000) 25 40.640.001.936 25 329.101.282.687 25 463.769.120.983 25 5.327.437.112 25 3.249.829.301.629

37.400.000 37.400.000

10.563.357.554.705 6.412.811.860.000

(34.805.701.097) 41.308.215.762

279.330.566.551 474.398.735.808

4.632.531.750 3.385.681.345.931

37.400.000 37.400.000

26 833.245.979.042 794.590.771.453

17.372.164.229.991 17.724.613.885.038

TONG CONG TY CO PHAN BIA - - NLYCYC GIAI KHAT SAI GON

BANG CAN DOI Kt TOAN HO'P NHAT GIU'A NIEN DO theo)

Ma Thuyot s6 NGUON VON minh

300 Ng PHAI TRA

Tai ngay 30.6.2013

VND

6.069.951.846.602

mAu so B 01 - DN/HN

Tai ngay

31.12.2012

VND

6.366.628.158.880

310 Ng ngSn han

311 Vay va ng ng6n han

312 Phai tra ngueyi ban

313 Ngiyo'i mua tra tin trugc

314 Thue va cac khoan phai nOp Nha nu'o'c

315 Phai tra lao Ong

316 Chi phi phai tra

319 Cac khoan phai tra, ph6i nop nga'n han khac

323 Quy khen thiyo'ng,

330 No, dai han

333 Phai tra dai han khac

334 Vay va no' dai han

335 Thue thu nh4 hoan lai phai tra

400 VON CHU SO' HOU

410 V6n chd him

411 Von Op cCia chu so' hCru

414 CO phieu qu9

416 Chenh lOch t .9 gia hoi doai

417 Quy d'au phat trien

418 Qu9 du' phOng tai chinh

419 Qu9 khac thuOc von ch6 so' hCru

420 Lgi nhu Ian sau thue chu'a phan phoi

430 Nguon kinh phi va guy- khac 432 Nguon kinh phi

439 WI ICH CUA CAC CO HONG THIEU SO

440 TONG NGUON VON

Cac thuyet minh tug trang 10 den trang 49 la mot phAn cAu thanh cac bao cao tai chinh hap nhat giCra nien c70 nay.

6

Nguy6n Tien DOng Ke town tru'O'ng

, _58_36.69 -

'TONG CoN, Co PHAN Bt r -1? 150

NUeiC GIAI,KHA"

Ski GON

TONG CONG TY CO PHAN BIA - RU'O'U - GIAI KHAT SAI GON MALI so B 01 - DN/HN

CAC CH i TIEU NGOAI BANG CAN DOI KE TOAN

Ti ngay Ti ngay

30.6.2013 31.12.2012

Vat tu', hang h6a nhän giCr h(), ni-On gia c6ng

Ng kho doi da xCr Ijr

Ngoai to cac loai

USD

EUR

22.751.848.104 28.003.759.000

3.248.380.284 3.315.222.653

759.727 668.177

35.197 16.961

Pham Thi Hong Hanh TOng Giam doc Ngay 12 thang 9 nam 2013

Cac thuyet minh trang 10 Ten trang 49 la mot phAn cAu thanh cac bao CO tai chinh hp nhAt giCra nien d() nay.

7

2.258 70 Lai co, b ' rtren co phi6u

Nguyen Tien Dung Ke toan tru'o'ng

4:) ATvNG CONG TY :

CO PHAN BIA R U'CS U

NtidC GIAI K A

iSAI GON

i Hong Hanh Tong Giam doc Ngay 12 thang 9 'lam 2013

TONG CONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI GON Miu so B 02 - DN/HN

KET QUA HOAT DONG KINH DOANH HQ'P NHAT GIU'A NIEN DO

Ma so

Thuy6t minh

KS, 6 thang k6t thlic ngay

30.6.2013 30.6.2012

VND VND

01 Doanh thu ban hang va cung ca)) dich vu

02 Cac khaki giam trio' doanh thu

12.804.264.483.315 11.501.525.763.066

(1.936.860.081.020) (1.526.744.394.224)

10 Doanh thu thuan vo ban hang va cung cap dich vu

11 Gia von hang ban

20 Loi nhuOn gc)p v'e ban hang va cung cap dich vy

21 Doanh thu hoat Ong tai chinh 22 Chi phi tai chinh 23 - Trong coo: Chi phi lai vay 24 Chi phi ban hang 25 Chi phi quan lj/ doanh nghiOp

30 Loi nhuOn tiv hoat d(), ng kinh doanh

31 Thu nh4 khac 32 Chi phi khac 40 Thu nhap/(chi phi) khac

41 Phin 191 nhuan tCv cac cong ty lien ke't, lien doanh

50 T6ng Idi nhuan kd toan trux5,c thud

51 Chi phi thud TNDN hien hanh 52 Chi phi thud TNDN hoan lai

60 Loi nhuan sau thud TNDN

9.974.781.368.842

28 (8.162.230.641.831) (7.763.529.492.238)

2.211.251.876.604

224.719.294.323 (88.112.035.039)

(117.062.917.499) (477.068.832.102) (159.962.445.628)

1.710.827.858.158

23.237.781.743 (25.697.225.067) (2.459.443.324)

189.130.381.396

1.897.498.796.230

(409.004.626.473) (9.217.284.633)

1.479.276.885.124

27 10.867.404.402.295

2.705.173.760.464

29 172.823.273.160 30 (100.896.265.961)

(81.842.460.314) 31 (772.339.420.207) 32 (201.662.932.035)

1.803.098.415.421

31.691.391.669 (31.525.167.681)

33 166.223.988

200.506.326.091

2.003.770.965.500

34 (449.576.937.317) 23 (114.700.215.692)

1.439.493.812.491

Trong do: Lgi nhuan sau thu cua c6 dOng thieu s6

72.256.789.331

32.043.136.575 Lgi nhOn sau thud cua Tong C6ng ty 1.367.237.023.160

1.447.233.748.549

Cac thuyet minh tu, trang 10 Ten trang 49 la mot phAn cAu thanh cac bao cao tai chinh hgp nha't giCra nien dO nay.

8

2.003.770.965.500

267.961.596.516 1.412.556.240

421.307.502 (383.182.060.215)

81.842.460.314

1.897.498.796.230

267.018.576.840 (39.043.100.946) (3.082.153.624)

(397.609.029.642) 117.062.917.499

1.972.226.825.857 1.841.846.006.357

234.531.828.091 134.896.734.778 (192.682.001.294) (108.562.512.684) (565.525.504.210) (656.470.583.618)

(11.673.784.489) 127.596.274.378 (81.991.458.479) (136.854.162.921)

(443.261.745.205) (361.146.307.597)

9.475.216.484 37.400.000

(122.664.933.236) (12.081.711.270)

798.434.443.519 829.261.137.423

(393.748.668.748)

87.402.483.393 180.028.272.602 552.195.733.480 425.877.820.727

(247.378.721.853)

1.552.393.362 (14.058.000.000) 18.321.384.000

363.145.913.423 (127.157.298.256)

(5.574.329.324)

694.707.079.195 239.165.921.170 (665.256.480.623) (121.689.724.300)

(1.385.086.011.778) (1.307.917.220.412) (1.355.635.413.206) (1.190.441.023.542)

(131.323.148.960) (366.754.215.443)

3 1.662.187.658.746 1.410.978.368.482

3 1.530.864.509.786 1.044.224.153.039

ong Hanh TFon-g dOc

ay 12 thang 9 nam 2013

TONG CONG TY CO PHAN BIA - RU'O'U - NU'O'C GIAI KHAT SAI GON MAu s6 B 03 - DN/HN

BAO CAO CHUYEN TIEN TE HQ'P NHAT GIU'A MEN DO (Theo phu'o'ng phap gian tiep)

Ma so

Thuy6t minh

Ky 6 thang 1(61 thiic ngay

30.6.2013 30.6.2012

VND VND

LU'U CHUYEN TIEN TO' HOAT DONG KINH DOANH

01 Lo'i n e‘huan tru,o,c thu Dieu,chinh cho cac Kho6n:

02 Khau hao tai san co dinh

03 Cpc khoan phOng

04 LO/(lai) chenh lOch tj/ gia chu'a thtyc hien

05 Lai ti' hoat Ong dAu tu'

06 Chi phi lai vay 08 Loi nhuOn tu, hoat ciOng kinh doanh tru,o,c

nhCrng thay clOi von Iu'u clOng

09 Giam cac khoan phal thu

10 Tang hang ton kho

11 Giam cac khoan phai tra

12 GiOm cac chi phi tra tru'&c

13 Tien,lai vay da tra

14 Thue thu nhlap doanh nghiep (la nOp

15 Thu khac hoat dOng kinh doanh

16 Chi khac tu' hoat dO.ng kinh doanh 20 Lu'u chuyen tien thuan tU' hoat Ong kinh doanh

LU'U CHUYEN TIEN TO' HOAT DONG DAU

21 Chi de mua sgm, xay dtyng TSCD va cac tai san dai han khac

22 Thu tu' thanh Iy, nhuyng bAn TSCD va tai san dai han khac

25 Chi d4u tu' gop von vao dan vi khac

26 Thu hOi dau tu' Op von vao clan vi khac

27 Thu lai cho vay, co tuic va Igi nh4n duvc Chia

28 Giam/(tang) cat khoan dau tu' ngan han

30 Lu'u chuyen troll thuan hoat dOng dau tu'

LU'U CHUYEN TIEN TIT HOAT DONG TAI CHINH 33 Vay ng6n han, dai han nhlan du,gc 34 Chi tra ng gOc vay 36 CO nhOn da tra cho Chu soi hau 40 Lu'u chuyen thuan tu, hoat crcing tai chinh

50 chuyen ti6n thuan trong ky

60 Ti6n va twang du'o'ng ti6n dAu kj, 61 Anh hu,o'ng cCia thay dOi tj/ gia quy dOi

70 Tien va du,ang ti6n cuoi ky

Nguyen Tien DOng Ke toan trueyng

Cac thuyet minh trang 10 den trang 49 la mot phAn c6u thanh cac bao cao tai chinh hap nhAt giCra nien dO nay.

9

TONG CONG TY CO PHAN BIA - RUVU - NLY&C GIAI KHAT SAI GON

MAu so B 09 - DN/HN

THUYET MINH BAO CAO TAI CHINH HO'P NHAT GIU'A MEN DO CHO KY 6 THANG KET THUC NGAY 30 THANG 6 NAM 2013

1 DAC DIEM HOAT HONG CUA CONG TY

Tong COng ty CO ph'an Bia Ruvu - Nu'ac giai khat Sai G6n ("Cong ty") (tax thanh 10p dual hinh thik Tong C6ng ty Nha nuac theo Quyet dinh so 74/2003/QD-BCN do BO COng nghilep (nay la BO COng thuang) ban hanh ngay 6 thang 5 nam 2003 tren ca sae to cht"rc Iai COng ty Bia Sai GOn va chuyen cac clan VI: COng ty Rugu Binh Tay, COng ty %Jac giai khat Chuang Duang va COng ty Thuy tinh Phu Tho thanh cac dan vi thanh vien cua TOng COng ty. Vao ngay 11 thang 5 'lam 2004, BO truaeng Bo COng nghiep ban hanh Quyet dinh so 37/2004/QD-BCN tai cc c6u Iai TOng COng ty theo mO hinh cOng ty me - cOng ty con. Hoat Ong cua Tong COng ty duvc cap phep theo Gi6y phep kinh doanh s6 4106000286 do So' Ke hoach va Dau tu' Thanh phO HO Chi Minh cap ngay 1 thang 9 nam 2006.

COng ty duvc có ph'an hoa theo Quyet dinh s6 1862/QD-TTg ngay 28 thang 12 nam 2007 cCia Thu tu'O'ng chinh phu va &vac So' Ke hoach va DAu Thanh phO HO Chi Minh cap Gia'y ChCrng nhOn Bang kj/ Kinh doanh cOng ty c6 ph'an so 4103010027 vao ngay 17 thang 4 nam 2008. Tai ngay nay, C6ng ty duai hinh thCrc la cOng ty có phan mai thanh lOp cla nhlan ban giao town b0 tai san va ng phi tra tCy I-Ong COng ty Nha nuac.

Tong COng ty c6 23 cOng ty con va 21 cOng ty lien doanh, lien ket nhu' duvc trinh bay trong Thuyet minh 2.19 cCia bao cao tai chinh hap nhat giDa nien crO.

Hoat dOng chinh cCia COng ty va cac cOng ty con la:

San xua't va kinh doanh bia, rugu, niyac giai khat va cac san ph6m lien quan, bao gam vat liOu va bao bi;

- Cung cap dich vu van tai, hou can va kho bai; - San xuat san ph6m ca khi, xay dung ket cau thep va cung cap dich vu ca khi l6p clt; va

Xay dung va cung cap dich vu b6t dOng san.

Cac bao cao tai chinh hap nha't giCra nien do cua T6ng COng ty cho kj/ 6 thang ket th0c ngay 30 thang 6 nam 2013 bao gOm bao cao tai chinh cCia COng ty va cac cOng ty con (goi chung rla "Tong COng ty") va quyen Igi cua,TOng COng ty trong cac cOng ty lien ket va cac khoan von Op lien doanh duvc lit trang tiep theo:

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MAu s6. B 09 — DN/HN

2 CHUAN MIX VA CHE DO KE TOAN AP DUNG

2.1 Co, so' cCia vie'c soan Iap cac bao cao tai chinh hcop nhat giiva nien cao

Cac bao cao tai chinh hcyp nhat giCra nien de) da" dlpgc soan lap theo cac Chun mtyc Ke toan Viet Nam, Che dO Ke toan Viet Nam va cac quy dinh phap Ij/ co lien quan tai nu'O'c CHXHCN WO Nam. Cac bao cao tai chinh hop nhat giCra nien dc) duvc soan Iap theo nguyen tacgia goc.

Cac bac, cao tai chinh hgp nhat giDa nien dt) kern theo khOng nham muc dich trinh bay tinh hinh tai chinh, k6t qua kink doanh va cac luOng chuyen tin theo cac nguyen tat va thOng 10 k6 toan thifeyng duvc chap nhlan cac nu,O'c va cac the the khac ngoai nu,O'c CHXHCN Viet Nam. Cac nguyen tac va thOng le ke toan six dung tai mygc CHXHCN ViOt Nam ' the khaccac nguyen tac va thOng Ie ke toan tai cac nuac va cac the the khac.

2.2 Nam tai chinh

Nam tai chinh cCla TOng COng ty bat dAu tix ngay 1 thong 1 den ngay 31 thong 12.

Bao cao tai chinh hop nh6t giCra nien dc) nay bat dAu tiy ngay 1 thong 1 den ngay 30 thang 6.

2.3 Dom vi ti'en to sCv dung trong ko toan

Dan vi sCr dung trong ke toan la tin clang Viet Nam va ducyc trinh bay tren bao cao tai chinh hop nhat nien d(), theo dOng Viet Nam.

Cac nghiep vu phat sinh bang ngoai to duvc quy dOi theo ty gia ap dung tai ngay phat sinh nghiep vu. Chenh lech t9 gia phat sinh tCY cac nghiep vu nay duvc ghi nhlan thu nh# hOc chi phi trong bao cao ket qua hoat Ong kinh doanh.

Tai sari va ncy phai tr6 bang tin co goc ngoai to tai ngay cCia bang can doi ke toan duvc qui ci6i theo t9 gia ap dung tai ngay bang can doi ke toan. Chenh lech ty gia phat sinh tii vi0c qui clOi nay duvc ghi nhlan la thu nh4 hoc chi phi trong bao cao ket qua hoat Ong kinh doanh.

2.4 He th6ng va hinh thin s6 k6 toan ap dung

COng ty six dung hinh thCrc nhat kj/ Chung de ghi so cac nghiep vu kinh to phat sinh.

2.5 How nhAt bao cao

TOng COng ty soan lap bao cao tai chinh hop,nh6t giDa nien dc) theo Chun mtyc toan Viet Nam so 25 -Bao cao chinh hop nhat via Ke toan cac khoan clau to vao cOng ty con.

COng ty con

COng ty con la nhCpng doanh nghiep ma Tong COng ty c6 quyen chi phoi cac chinh sach tai chinh va hoat dc)ng cCia doanh nghi0p, thueYng di kern la vilec nam giCp hat.) mot nCva quy'en bieu quy4t. Sur ton tai va tinh hCru hiOu cua quyen bleu quyet tiem tang dang ducyc thiyc thi hoc ducyc chuyen dOi se duicyc xem xet khi danh gia lieu Tong COng ty c6 quye'n kiem soat doanh nghiep hay khOng. COng ty con duvc hop nhat toan b(5 ke tiy ngay quye'n kiem soat d'a chuyen giao cho Tong C6ng ty. Viec hap nhAt cha'm dirt ke tCy 10c quyes n kiem soat khOng con.

15

TONG CONG TY CO PHAN BIA - RUVU - NUtC GIAI KHAT SAI GON

mAu s6 B 09 — DN/HN

2 CHUAN MU'C VA CHE fl0 KE TOAN AP DUNG theo)

2.5 Co, so' hop nil& (ti6p theo)

Phuyng phap ke toan mua cluyc T6ng COng ty sCP dung de hach toan viOc mua cOng ty con. Chi phi mua duyc ghi nhlan theo gia tri hop 1"/ cua cac tai san dem trao dOi, cOng von clu,gc phat hanh va cac khoan ncy phai tra da phat sinh hoc da thira nhian tai ngay din ra viec trao cl6i, Ong vO'i cac chi phi lien quan triyc tiep den vi0c mua. Cat tai sari xac Binh duyc, ng hai tra va nhCrng khoan ng tiesm tang da cluyc thu,a nhOsn khi hop nhAt kinh doanh du,gc xac Binh tru'ot het theo gia tri hgp 1j/ tai ngay mua khOng ke den Igi ich cCia có ciOng thieu so. Khoan vu,gt tri giCra chi phi mua so vO'i phan sc'y hCru cCia ben mua trong gia tri tai san thuan clu,gc xem la Igi the thuyng mai. Neu phan so' hCru ben mua trong gia tri hop 1j, tai san thuan Ian han chiphi mua, phAn chenh lOch duyc ghi nha7n ngay vao bao cao ket qua hoat Ong kinh doanh.

Giao dich, cOng ng va cac khoan lai, cac kho6n 16 chu'a thtyc hien phat sinh giCra cac c6ng ty trong clung TOng COng ty duyc loai true khi hop nhAt. Chinh sach ke toan ct:Ja cOng ty con cOng thay dc5i neu can thiet de dam bao sty nhat quail vO'i chinh sach ke toan clang duyc Tong COng ty ap dung.

Nghiep vu va Idi ich caa co ciOng thieu s6

TOng COng ty ap dung chinh sach cho cac nghiOp vu doi vO'i có clOng thieu s6 giong nhu' nghilep vO'i cac ben khOng thuC)c Tong C6ng ty. Khoan Iai hc4c 16 tu' vilec ban IDO't có phAn cho co

clOng thieu s6 clugc ghi nhO'n vao bao cao ket qua hoat Ong kinh doanh. Vilec mua có phan co dOng thieu s6 se tao ra 1gi th6 thuyng mai, la su, chenh lech giCra kho6n tin thanh toan va phan gia tri tai san thuAn the hiOn tren só sach ct:Ja cOng ty con.

Lien doanh va cOng ty lien ket

Lien doanh la thoa thulan long hgp dung cCia hai hoO"c nhi'eu ben de cOng thu,c hiOn hoat Ong kinh te, ma hoat Ong nay du,gc kiem soat b61 cac ben vOn doanh. COng ty lien ket la tat ca cac cOng ty trong do Tong COng ty có anh hu'O'ng clang ke nhung khOng ph6i kiem soat, thuYng du,gc the hiOn thOng qua vi0c n6m ttli, 20% cle'n 50% quyen bieu quy6t a cOng ty do. Cac khoan ciAu tu' vao lien doanh va cac cOng ty lien ,k6t duicyc hach toan theo phLrang phap von chi) so' hCru va duigc ghi ntin ban dau the° gia gOc. Khoan dau tu, cCia Tong COng ty vao lien doanh va cOng ty lien ket bao g6m Icyi the thu'ang mai phat sinh khi dau tu', trir di nhCrng khoan giam gia tai san 10y k6.

Lgi nhuOn cCia Tong C6ng ty duyc chia sau khi dAu tu' vao lien doanh va cac cOng ty lien ket se clucyc ghi nhOsn vao bao cao ket qua hoat Ong kinh doanh hgp nhat, va phan chia cCia been Ong trong cac qu9 du, trCr sau khi dau tu' vao lien doanh va cac ,cOng ty lien ket duyc ghi nhOn vao qu9 city tru, hap nhat. Cac khoan thay cioi lOy sau khi dau tu' vao doanh va cac cOng ty lien ket thygc theu chinh vao gia tri ghi só cCia kho6n dau Khi phan 16 trong doanh lien ket bang ho'a:c vuyt qua 10 ich cua Tc5ng COng ty trong doanh va cac c6ng ty lien ket, Tong COng ty se khOng ghi nhOsn khoan 16 vuyt do trO' khi da phat sinh nghia vu hoO'c da thanh toan hO cho lien doanh va cac cOng ty lien ket.

Cac khoan lai hay 16 chu'a thcrc hiOn tix cac giao dich not b() giDa TOng COng ty v61 cac ben lien doanh, lien k6t se du,cyc loai tru, tai mCPc tuyng Crng vO'i phan Igi ich cCia Tong COng ty trong cac ben lien doanh, lien ket. Cat chinh sach ke toan cua cac ben lien doanh, lien ket cluicyc thay clOi khi can thiet de dam bao scr nhat quan vO'i chinh sach ke toan ma Tong COng ty ap dung.

2.6 Tien va cac khoan twang du'o'ng ti6n

Ti6n va cac khoan tuyng &rang tin bao gam sti'en mat tai qu9, tin gCri ngan hang, tin clang chuyen, tin gCri khOng kS/ han va cac khoan dau tu' ngan han khac co that han ciao han ban dau khOng qua ba thang.

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TONG CONG TY CO PHAN BIA - RUVU - NlYteC GIAI KHAT SAI GON

Mau s6 B 09 — DN/HN

2 CHUAN MU'C VA CHE DO Kt TOAN AP DUNG (tie)3 theo)

2.7 Khoan phai thu khach hang

Cac kho6n phai thu khach hang dugc the hien theo gia tri ghi tren h6a dan goc trCF diy phOng cac khoan phai thu dOi dugc uOic tinh dcpa tren vi0c ra soat cua Ban Giam dOc dOi vOi tat c6 cac khok con china thu tai theYi diem cuOi nam. Cac khoan na du'ac xac dinh la khOng the thu hoi se dugc xoa só.

2.8 Hang ton kho

Hang ton kho dugc the hiOn theo gia thh han giCpa gia goc va gia tri thuhn co the thcFc hiOn dugc. Gia goc dugc xac dinh tren ca binh quan gia quye'n va bao tat ca) cac chi phi mua, chi phi the !Dien va cac chi phi khac co clugc hang ton kho dia diem va trang thai hien tai. Trong tru&ng hgp cac san ph6m dugc san xu6t, gia g6c bao gom tat ca cac chi phi trvc tiep va chi phi san xuat chung dva tren mCpc d() hoat diOng binh thuOmg. Gia tri thuan co the thgrc hiOn dugc la gia ban uO'c tinh cCia hang ton kho trong ky kinh doanh binh thuomg trCr chi phi LPO'c tinh de hoan thanh san ph6m va chi phi u&c tinh can thiet cho vie7c tieu thci. Khi can thiet thi du' phong dugc14 cho hang ton kho bi I6i thOl, ch".m lu'u chuyen va bi hong.

2.9 DAu tu'

(a) D'au tu' ngin han

DAu tu' no'n han la cac khoan dAu tu' co thol han dao han khOng qua 12 thang ke tu' ngay cua lAng can dOi toan va cac khoan dau tu' du' giCy lai v&i dinh de ban trong vOng 12 thang tinh tu' ngay cua bang can doir ke toan. DAu tu' nggn han duvc hach toan ban dhu theo gia gOc. Du' phong giam gia dau tu' ngan han dugc lap khi gia gOc cua cac chOng khoan cao hang is tri hgp

(b) DAu tu' vac) lien doanh va cac cOng ty lien kik

DAu tu' vao lien doanh va cac cOng ty lien ket dugc trinh bay theo phuang ha von chCI sey hCpu trong bao cao tai chinh hgp nhat giCFa nien dO.

(c) DAu tu, dai han khac

(i) Tien gCpi ngan hang dai han la cac khoan tin gCpi co theyi han dao han tren 12 thang tinh tu, ngay lOp bang can dOi ke toan va ciugc hach toan theo gia gOc.

(ii) Cac khoan dAu tu' vao trai phi'eu dugc phan loai la d6u tu' dai han khi nhO'ng khoan dau tu' nay ducyc Tong Cong ty nam giCp ma khOng coy dinh ban di trong vOng 12 thang ke tu, ngay IOp bang can dOi kb* toan. Cac khoan dau tu' trai phieu dugc ghi nW ban dau theo gia gOc. Sau dO, cac khoan dAu tu' nay dugc ghi nhian theo gia goc trCp di diy phOng giam gia dau tu'. phong gram gia dau tu' dugcl# khi co bang chOng ve sty giam gia tri dai han cua cac khoan hOc Tong Cong ty khong the thu hoi khoan dau tu'.

(iii) Cac khoan dhu dai han khac la cac khoan dAu tu' von duc51 20% quyen bleu quy6t vao cac Tong Con g ty niem yet va chua niem yet dugc TOng COng ty nam giCp ma khOng co dinh ban trong vong 12 thang ke tu' ngay 14 bang ke toan. Cac khoan dau tu' nay dugc ghi nhOsn ban dau theo gia gOc, ngoai trCP mot so khoan dau tu' cua TCOng ty dugc danh gia lai tai ngay 31 thang 12 nam 2006 va tai ngay30 thang 4 nam 2008 cho muc dich c6 phan hOatheo Bien ban quyet toan có phan hoa ngay 6 thang 3 nam 2010. phong giam gia dau tu' dugclOp khi co scp giam gia tri cua cac khaki dau tu' nay.

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TONG CONG TY CO PHAN BIA - RU'cYU - NU' eC GIAI KHAT SAI GON

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2 CHUAN MIX VA CHE DO Kt TOAN AP DUNG (ti6p theo)

2.10 Tai san co dinh

Tai san có chinh hCpu hinh va tai san c6 chinh vO hinh

Tai san c6 dinh dug, c phan anh theo nguyen gia trio' khki hao luy ke, ngoai trio' cac tai san da duvc dinh gia Iai trong quat trinh c6 phAn hoa cCia Tong COng ty Nha nu,c'yc theo Quyet dinh so 1862/QD-TTg cCia Th0 tuiOng Chinh phCi. Nguyen gia bao gom cac chi phi lien quan tnyc tip den vilec có du,gc tai san c6 dinh. Trong qua trinh c6 phan hoa cua TOng COI-1g ty Nha nutec, tai san c6 dinh da duvc danh gia Iai tai ngay tai ngay 31 thong 12 nam 2006 va 30 thang 4 'lam 2008.

Kh6u hao

Tai san c6 dinh dugc kh6u hao theo phu,ang phap du,eYng thong de giam dAn nguyen gia tai san trong suOt theyi gian hCru dung irgc tinh. Theyi gian khau hao cua cac nhOm tai san nhu' sau:

Nha cCra, vat kien truc May moc thiet bi PhLyang tien van tai Thiet bi quan Iy PhAn m6m may tinh

5-25 nam 5-12 nam 3-8 nam 3-5 nam

3 nam

Quy'en sCr dung d'6t khOng theyi han va du,gc dinh gia Iai trong giai loan co phhn hoa Tong COng ty nha nu,O'c theo Quyet dinh s6 1862/Q0-TT, phe duy'Ot bal Thu tu,c'Yng chinh phO va khOng du,gc khL hao.

Thanh ly

Lai va 16 do thanh Iy tai san c6 dinh du,gc xac dinh bkg 56 chenh l'Och giCra tien thu thuAn do thanh Iy vO'i gia tri con Iai cOa tai san co dinh va du,gc ghi nhOsn la thu nhlap hoO'c chiphi trong bao coo ket qua hoat dc)ng kinh doanh.

2.11 Thud tai san co dinh

Viec thue tai san ma ben cho thue chuyen giao phAn Ian rui ro va Igi ich g6n v(51 quye'n hDu tai san cho ben thue thi dlygc hach town la thue tai chinh. Thue tai chinh clu,gc ghi nhOsn la tai san tai theyi diem kheYi dAu vilec thue tai san vgi gia tri th4 han giCra gia tri hop dia tai san cho thue va gia tri hilen tai thuan cac kho -an thanh toan tien thue tOi thieu. ,Khoan thanh town tien thue tai chinh du,gc chia ra thanh chi phi tai chinh va khoan ph6i tra ng ge,c de duy tri mot Iai

ty le suit c6 dinh tren so du' no thue tai chinh. Khoan phai tra nagoc khOng bao Om chi phi tai

chinh, dirgc hach town la ng dai han. Chi phi tai chinh du,gc hach town vao bao coo ket qua hoat dc)ng kinh doanh trong suot theYi han cCia hgp de)ng thue. Tai san c6 dinh thue tai chinh duvc khau hao trong theyi gian nga'n han giCra theyi ,gian sCr cicingu,O'c tinh cCla tai san va theyi gian thue. Tuy nhien neu co su, chac chan hgp lj/ rang ben thue se có quyen so' hCru d cuoi thol han thue thi khau hao se duigc du'a tren th&i gian sCr dung u,c5ec tinh cua tai san.

Thue hoat d'Ong la loai hinh thue tai san c6 dinh ma phhn Ic5"n rui ro va Iai ich gan lien vc'yi quy'en so' hCru cCia tai san thuOc v'e ben cho thue. Khoan thanh town du,61 hinh thCrc thue hoat dOng du,gc hach town vao bao coo ket qua hoat dOng kinh doanh theo phuvng ha clu,eYng than dcra tren theYi han thue hoat dOng.

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TONG CONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI Gem

Miu B 09 - DN/HN

2 CHUAN MU'C VA CHE DO Kt TOAN AP DUNG (ti .6p theo)

2.12 Bat dOng san dau tu'

Kh6u hao

136t dc)ng san dAu tu' duvc kh6u hao theo phuvng phap du'O'ng thang de O nguyen m dAn gia tai san trong thol gian sCr dung u'O'c tinh. ThO gian khau hao cOa cac nh6m tai san nhu' sau:

Quy'en six dung da't Nha cCra

25-50 nam 5-25 nam

Thanh lj"/

Lai va 16 do thanh ljt bat dOng san cfau tu' duvc xac dinh bAng s6 chenh lOch giu'a tien thu thun do thanh ly v61 gia tri con lai cCia bat Ong san dAu va duvc ghi nhan la thu nh4 hoc chi phi trong bao cao ket qua hoat Ong kinh doanh.

2.13 Chi phi trutec hoat dO'ng

Chi phi tru,O'c hoat dOng duvc ghi nhO'n trong bao cao ket qua hoat dOng kinh doanh, ngoai trix chi phi thanh 4, phi dao tao, chi phi chuyen dich dia diem va chi phi quang cao. Cac chi phi nay duvc ghi nhO'n la chi phi tr6 tru'o'c dai ha va du'o'c phan 136 trong \tong 3 nam khi bat dAu hoat dOng.

2.14 Chi phi di vay

Chi phi di vay lien quan trvc tip doi v61 hoat dOng xay dung hOc san xu6t bat ky tai san du tieu chuan se duvc von h6a trong thol gian ma cac tai san nay duvc hoan thanh va chu6n bi du'a vao six clung. Chi phi di vay khac duvc ghi nhO'n trong bao cao ket qua hoat dOng kinh doanh khi phat sinh.

2.15 Ghi nhan doanh thu

(a) Doanh thu ban hang

Doanh thu ban hang duvc ghi nhan trong bac, cao ket qua hoat Ong kinh doanh khi ph'an 16'n nhCrng rii ro va ich ye quyen so' h0,,u hang hoa da c,Tu,o'c chuyen giao cho ngyeyi mua. Doanh thu khOng duvc ghi nhOsn khi co yeu to khOng chac chan mang tinh trong yeu ye kha nang thu duvc tien ban hang.

(b) Doanh thu gia c6ng

Doanh thu hoat dOng gia cOng duvc ghi nhan trong bao cao ket qua hoat dOng kinh doanh khi hang h6a da duvc gia cOng va da duvc ben chi hang chap nhan. Doanh thu khOng duvc ghi nhO'n khi co yeu to khOng ch6c cha'n mang tinh trong yeu ye kha nang thu ye cac khoan tiengia cOng.

(c) Doanh thu dich vu

Doanh thu cung cap dich vu du,o'c ghi nIW trong bao cao ket qua hoat dc)ng kinh doanh khi dich vu da duvc cung cap, bang cach tinh mirc dO hoan thanh cCia tirng giao dich,,dva tren co' s6' danh gia t9 le dich vu da cung cap so v61 tong khOi luvng dich vu phai cung cap.

(d) Thu nha'p lai

Thu nhap lai duvc ghi nhO,sn khi &rot hu,o'ng.

(e) Thu nh.a:p tCv co ti:pc

Thu nhO'p có tCrc duvc ghi nh0'n trong giai down TOng COng ty duvic quy'en nh'n có ti:Pc tC.P cac dan vi dau tu,.

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TONG CONG TY CO PHAN BIA - IRLYQ'U - GIAI KHAT SAI GON

wiu so B 09 — DN/HN

2 CHUAN MU'C VA CHE D4 KE TOAN AP DUNG (ti6p theo)

2.16 Thu6 thu nhap hi"On hanh Ira thu6 thu nh4p hoan Iai

Thue thu nh"Op doanh nghilep bao gom toan bo s6 thue thu nh4 tinh tren thu nh4 chiu thue thu nh4 doanh nghilep, ke Ca cac khoan thu nhOsp nhOsn duvc ter hoat dOng san xuat, kinh doanh hang hoa dich vu tai niro'c ngoai ma Viet Nam chu'a kj/ hip dinh ve tranh danh thue hai Ian. Chi phi thue thu nhOp bao gam chi phi thue thu nhap hiOn hanh va chiphi thue thu nh4 hoan lai.

Thue thu nhOp hiOn hanh la s6 thue thu nh4 doanh nghilep phai ncl5p hoO'c thu hoi duvc tinh tren thu nhOsp chiu thue va thue suet thue thu nhap doanh nghiOp cua nam hiOn hanh. Thue thu nhap hiOn hanh va thue thu nhOsp hoan lai duvc ghi nhO'n la thu ph"Op hay chi phi khi xac dinh Iai nhuOsn ho0c 16 cCia ky phat sinh, ngoai fru, tru'o'ng hop thue thu nh4 phat sinh tt:r mot giao dich ho0c su' kiOn duvc ghi nh"On trcrc tip vao von chCi so" hCru trong cOng kj/ hay mot kj/ khac.

Thu thu nh# hoan lai duvc tinh day du, sCr dung phuvng thCrc cOng no', tinh tren cac khoan chenh Ilech tam theyi giCra gia tri ghi so cua cac khoan muc tai san va no' ph6i tra tren bao cao tai chenh hop nhat va co' so' tinh thue thu nh4 cua cac khoan muc nay. Thue thu nhap hoar) lai khOng duvc ghi nhOn khi ng thue thu nh# hoan Iai ph6i tra phat sinh ghi nh"On ban dau cua mot tai san hay ng phai tra cua mot giao dich ma giao dich nay khOng phai la giao dich sap nh4 doanh nghilep, khOng CO anh hu,O'ng den Igi nhOn ke toan hOc Iai nhOn/16 tinh thue thu nhOsp tai thol diem phat sinh giao dich. Thue thu nh4 hoan lai duvc tinh theo thue' suet du, tinh duvc ap dung trong nien dt) ma tai san duvc thu hOi hOc khoan no' phai tra du,gc thanh toan du'a tren thue suet da ban hanh hoO'c xem nhu' CO hiOu tai ngay cua bang can doi ke toan.

Tai san thue thu nh4 hoan lai duvc ghi nhan khi CO kh6, nang se CO 10 nhL*1 tinh thue trong tuvng lai de su, dung nhCrng chenh lech tam thol duvc kh6u tru,.

2.17 Chia co tirvc

CO tCrc cua co dOng cua COng ty duvc ghi nhO'n la mot khoan phai tra trong cac bao cao tai chenh hop nhat cua kj/ ke toan ma cO ti:rc duvc cac co dOng phe chu6n.

2.18 Phu'o'ng phap trich lap cac guy' cly, triy

Cac qu9 duvc trich lap ti' Igi nhu'On thuAn cua Tong Cong ty dcra theo de xua't cua HOi d6ng Quan tri va duvc cac co dOng phe duyOt tai Dai h(5i CO &mg Thuteng nien. NOI dung cua cac qu9 du' trCr nay nhu, sau:

(a) Quji du' phong tai chinh

Quct du' phong tai chinh duvc filch lap tir Igi nhuO'n thuAn cua Tong COng ty theo de xu6t cua HOi dong Quail tri va duvc cac co dOng phe duyOt tai Dal hc)i CO dOng Thu'eyng nien. Qu9 duvc danh rieng nham bao v0 haat dOng kinh doanh thong thireyng cua Tong COng ty turek cac rue ro hOc thilet hai kinh doanh, hoat de du, phOng cho cac khoan to hay thiOt hai ngoai du, kien do cac nguyen nhan khach quan hoat do cac tru'eyng hgp b6t kha khang nhu' hoa hoan, bat On trong tinh hinh kinh to va tai chinh trong nu,O'c trong nu,O'c hay ngoai nu,&c.

(b) Qu9 dau tu, Ira phat tri6n

Qu9 dAu tu va phat then duvc trich 10p Igi nhulan thuAn cua Tong COng ty theo de xuAt cua HOi dong Quan tri va dugc cac co Tong phe duyOt tai Dai he)i ,C6 d'ong,Thiro'ng nien. Quy nay duvc trich Lap nham phuc vu viec ma' rOng haat dOng hoOt dau tu, chieu sau cua Tong COng ty.

(c) Quy khen thuteng, phiic lo,i

Quy khen thu'o'ng, phOc Iai duigc trich lgi nhuOn thuAn cua Tong COng ty theo de xu6t cua HOi dong quan triva duvc cac co Tong phe duyet tai Dai h(Si CO dOng Thu,O'ng nien. Qujr nay duvc trich lOp nham khen thu'&ng va khuyen khich vat chat, dem lai Igi ich Chung va nang cao phOc Iai cho can b0, cOng nhan vien.

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TONG CONG TY CO PHAN BIA - RU'Q'U - NUtC GIAI KHAT SAI GON

Mau s6 B 09 — DN/HN

2 CHUAN MVC VA CHE DC) Kt TOAN AP DUNG (ti6p theo)

2.18 Phu'o'ng phap trich lOp cac spy dy, tra, (tie'p theo)

(d) Quji cOng tat x5 hOi

Quj/ cOng tac xa hOi duvc trich Iap tCr Idi nhuO'n thuhn cua Tong COng ty theo de xu6t cCia HOi gong quan tri va duvc cac có dOng phe duyOt tai Dai h(5i CO d'Ong ThirO'ng nien. Quj/ nay duvc trich 1"0.p de thu,c hiOn cOng tac an sinh xa hOi, cac hoot Ong ti' thiOn, cac hoot Ong vi Ong d6ng, vi xa hOi dm Tong COng ty.

2.19 Cac ben lien quan

Cac doanh nghi0p, cac ca nhan, trtyc tiep hay gian tiep qua mot hOc nhieu trung gian, có quy'en kiem soot TOng COng ty hOc chiu sty kiem soot cCia Tong C6ng ty, ho'Oc ciing chung kiem soot v61 Cong ty, bao gOm ca cOng ty me, cOng ty con va cOng ty lien ket la cac ben lien quan. Cac ben lien ket, cac ca nhan triyc tiep hOc gian tiep nom quyen bleu quyet cua,Tong COng ty ma có anh hu'o'ng clang ice d6i TOng COng ty, nhCrng nhan quan ch6 chOt baogOm lam doc, vien chCrc cCia Tong Cong ty, nhCrng thanh vien mat thiet trong gia Binh cCia cac ca nhan nay ho0c cac ben lien ket nay ho0c nhCrng cOng ty lien ket vO'i cac ca nhan nay cOng duvc col la ben lien quan.

Trong vilec xem xet Wing moi quan h0 cua cac ben lien quan, can cht.1 y tc51 'An chAt cua moi quan he chu' khOng chi hinh tht"rc phap ly cCia cac quan h0 do.

2.20 Cac khoan phong

Cac khoan du' phOng dtygc ghi nhO'n khi: TOng COng ty co nghia VI) ng hiOn tai, phap ly hoOt lien phat sinh tilr cac sty kin da xay ra; gram sut nhCrng Igi ich kinh to có the xay ra dAn den

viec yeu cAu phai thanh town nghia vu ng; va gia tri cua nghia vu no do dtygc LrO'c tinh mot cach dang tin clay. Dcr phong khOng duvc ghi nhan cho cac khoan 16 hoat Ong trong tiyang lai.

Du' phong duvc tinh tren so' cac khoan chi phi dcr tinh phai thanh town nghia vu ng. Neu anh hu'O'ng ve gia tri thai gian cua tien la trong yeu thi phong duvc tinh tren co' so' gia tri hiOn tai v61 t9 Ie chiet khau tru'O'c thug va ph6n anh nhCrng danh gia tren thi truifyng hiOn tai vegia tri thoi gian cCia tien va rui ro cu the cCia khoan ng do. Gia tri tang len do anh hu'o'ng cCia yeu to theyi gian dugc ghi nhan la chi phi di vay.

2.21 Von co phin

CO phieu ph6 thOng dang hanh duigc phan loci la von chu so' hCru. Cac chi phi phat sinh lien quan trcyc tiep den vi0c phat hanh co phieu pho thong hOc quyen chon duvc ghi nhO'n la mot khoan gia'm triy von chCi so' hCru.

Khi mua Iai c6 phi4u von da phat hanh cCia COng ty (co phieu qu9), tong s6 tien thanh town, bao gOm cac chi phi lien quan trtyc tiep den vilec mua lai co phieu, se duigc ghi gi6m vao von chu so' hCru cho den khi cac có phieu nay duvc huy hOc tai phat hanh. Khi cac cóphieu guy nay du vc ban di hoO'c tai phat hanh, so tien nhs n diygc triy di cac cac phi lien quan tru'c tiep den vi0c ban di hOc tai phat hanh duvc hach town tang von ch6 so' hCru.

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TONG CONG TY CO PHAN BIA - RUQ'U - NUO'C GIAI KHAT SAI GON

MAu so B 09 — DN/HN

3 TIEN VA CAC KHOAN TUO'NG DUO'NG TIEN

Tien mat Tien gCri ngan hang Cac khoan tu'ang &rang tien (*)

30.6.2013 31.12.2012

VND VND

5.335.350.459 2.228.459.830

925.115.153.079 1.081.407.204.928

600.414.006.248 578.551.993.988

1.530.864.509.786 1.662.187.658.746

(*) Cac khoan tu'ung duceng ti6n bao gam tien gCri ngan hang có kj/ han dao han ban d'au khOng qua 3 thang.

4 CAC KHOAN DAU TU' TAI CHINH

(a) Diu tu, tai chinh ngan flan

Cac khok cfau tu' tai chinh ng6n han chu yeu the hiOn khok tin gu'i ngan hang co IcS/ han dual 1 nam vO'i lai su6t ti' 6% -10% mot nam.

(b) Diu tu, tai chinh dai han

30.6.2013 31.12.2012

VND VNfl

BALI tu' vao cac cOng ty lien doanh (i) 528.971.074.379 492.270.863.236 D6u tur vao cac c6ng ty lien ket (ii) 1.239.324.545.980 1.214.059.684.453

a6u tu' dai han khac

1.768.295.620.359 1.706.330.547.689 (iii) 1.142.948.371.783 1.179.166.243.433

Du' phOng giam gia chi:mg khoan d'au tu, dai han (iv) (453.877.806.313) (453.877.806.314)

2.457.366.185.829 2.431.618.984.808

Chi tiet s6 du' dAu tu' tai chinh dai han cuoi kj/ cCia TOng COng ty nhu' sau:

(i) flau tty dai han dang von clic) se'y hCiti vao cac cOng ty lien doanh

30.6.2013 31.12.2012

VND VND

COng ty TNHH Trung Tam Me Linh COng ty TNHH Crown Sai GOn COng ty TNHH ThOy Tinh Malaya Viet Nam COng ty TNHH Bao Bi Samiguel Phu Tho COng ty TNHH San xuAt Ruvu Con ViOt Nam

89.311.465.012 313.810.102.437 67.779.667.006 42.524.810.486 15.545.029.438

98.080.453.463 258.141.542.593

80.768.624.175 40.351.269.805 14.928.973.200

528.971.074.379 492.270.863.236

205.264.890.801 6.061.352.161

88.624.666.753 15.573.314.507 1.915.205.955

330.550.371

14.935.704.846 64.775.479.084 12.480.822.494 76.557.973.441

254.405.693.371 113.342.594.247 305.911.025.674 31.264.322.798 18.544.184.867 29.336.764.610

211.495.678.457 5.835.970.044

79.169.092.606 34.367.489.933 1.977.263.366

422.513.964

14.836.611.705 61.792.665.675 11.796.204.840 64.289.958.970

230.985.916.694 113.213.916.784 306.050.577.880 27.349.311.356 19.800.000.000 30.676.512.179

TONG CONG TY CO PHAN BIA - RUVU - NLYO'C GIAI KHAT SAI GON

Mau so. B 09 — DN/HN

4 CAC KHOAN DAU TLY TAI CHiNH Mop theo)

(b) DAu tu' tai chinh dai han (ti6p theo)

(ii) Da'u fix dai han Ong von cha sey hCru vao cac ding ty lien ket

30.6.2013 VND

31.12.2012 VND

COng ty CO phAn Thy din Mien Nam COng ty CO phan Luang thu'c - Thtyc ph6m SABECO Cong ty Co phan Bia Sai Gem PhCi L9 COng ty CO phan Van tai Giao nhan Bia Sai GOn COng ty Co phan Bao Bi Kho Bai Binh Tay Cty CO phan Tu' van & Chuyen giao COng nghe

Thanh Nam COng ty Co phAn Kinh Doanh Ha TAng Khu COng

NghiOp SABECO COng ty Co phan Bia Sai Gon-PhO Tho COng ty CO phan Cc khi va Xay14 COng nghiOp COng ty CO ph'n Bia giai khat Sai Gon-Tay DO COng ty CO p4'n Bia Sai GOn-Binh Tay COng ty CO phan Bia Sai Gon-Mien Trung COng ty CO phan Dau tu' Thu,ang mai Tan Thanh COng ty CO phan Bia Sai GOn-Bac Lieu COng ty CO phan Bia Sai GOn-Ninh Thu'On COng ty CO phan Bia Sai Gon-Vinh Long

1.239.324.545.980 1.214.059.684.453

(iii) DAu tcp dai han khac

ChOng khoan von da niem yet ChOng khoan von chu'a niem yet Trai phieu doanh nghiep dai han (*) Trai phieu dai han do cac to chtk tin dung trong

nuo'c phat hanh (*) Cac qu9 cfau tu, Khac

89.959.829.421 588.113.125.200 20.868.879.905

250.000.000.000 184.059.715.203

9.946.822.054

129.203.834.429 577.051.978.200 20.995.479.674

250.000.000.000 188.604.715.203 13.310.235.927

1.142.948.371.783 1.179.166.243.433

(*) Tong COng ty dAu tu' vao trai phieu cCia cac ngan hang thuiceng mai va cac cOng ty v61 M CP C lai su6t to 10,3% den 12,4% (2012: 10,3% den 12,4%) mot nam va ciao han trong nam 2016.

(iv) Du' phOng gia'm gia cidu tai chinh dAi han

phong giam, gia dhu tu' tai chinh dai han chi:10u duvc cho cac khoan d'au tu' vao chu,ng khoan von.

23

TONG CONG TY CO PHAN BIA - RUVU - NU'&C GIAI KHAT SAI CON

mau B 09 - DN/HN

5 PHAI THU KHACH HANG

Ben thiy ba Ben lien quan (Thuyet minh 38(b))

6 TRA TRU'O'C CHO NGU'd1 BAN

30.6.2013 31.12.2012

VND VND

121.947.456.851 168.618.310.891

174.598.217.390 282.855.837.802

296.545.674.241 451.474.148.693

30.6.2013 31.12.2012

VND VND

Ben thCp ba Ben lien quan (Thuyet minh 38(b))

278.253.096.096 5.063.537.250

226.150.957.872 1.357.395.400

283.316.633.346 227.508.353.272

7 CAC KHOAN PHAI THU KHAC

30.6.2013 31.12.2012

VND VND

Phai thu tCp ban c6 phAn CO tin va Igi nhuOn duvc chic Phai thu tCp có phan h6a Lai tCp trai phieu va cho vay Lai tien gCvi Ph6i thu tCP viec giai the Qu9 &Au tu' Sabeco 1 Phai thu khac

113.548.362.118 1.151.251.032

20.190.904.790 26.116.539.736

41.625.294.271

48.831.262.000 18.070.862.675 1.123.986.032

14.948.601.971 3.502.926.386 8.342.934.188

56.438.396.639

202.632.351.947 151.258.969.891

Trong do

30.6.2013 31.12.2012

VND VND

Ben th0 ba Ben lien quan (Thuyet minh 38(b))

90.145.666.045 112.486.685.902

136.747.238.003 14.511.731.888

202.632.351.947 151.258.969.891

8 DL)' PHONG PHAI THU NGAN HAN KHO DOI

30.6.2013 31.12.2012

VND VND

So d'au kjdnam Trich Iap trong ky/nam Hoan nhOsp Giam khac

So cuoi kjdnam

28.260.665.918 1.425.041.841

51.881.881.986 9.347.245.108

(32.947.242.272) (21.218.904)

29.685.707.759 28.260.665.918

24

241.601.920.956 361.669.960.181 55.503.167.852

204.212.179.555 521.173.356.899 42.791.911.019

334.696.538.546 382.922.400.567 36.886.358.710

181.485.972.148 259.640.799.405

38.638.425.792

1.426.952.496.462 1.234.270.495.168

(30.211.931.300) (30.224.416.900)

TONG CONG TY CO PHAN BIA - RU'O'U - NU'O'C GIAI KHAT SAI GON

Miu s6 B 09 — DN/HN

9 HANG TON KHO

30.6.2013 31.12.2012

VND VND

Hang mua dang di tren diromg Nguyen vat lieu ton kho COng cy, dung cu trong kho Chi phi sa'n xua't kinh doanh do' dang Thanh pi-16m ton kho Hang gCri di ban

Du' phong gia'm gia hang ton kho

1.396.740.565.162 1.204.046.078.268

Bien Ong v6 du, ph6ng hang ton kho trong kSdnam nhu' sau:

30.6.2013 31.12.2012

VND VND

So d'au kjdnam Tang dui phOng XCr 19 huy b6 hang ton kho da filch Is'ID Hoan nh'Osp du' phOng

So cuoi kjanam

30.224.416.900 31.541.532.231 6.367.352.564

-

(7.684.467.895) (12.485.600)

30.211.931.300 30.224.416.900

10 THUE VA CAC KHOAN KHAC PHAI THU TO' NGAN SACH NHA NU'O'C

30.6.2013 31.12.2012

VND VND

Thu TNDN n(5p thira Thu GTGT nc)p thO'a Thue tieu thy O'c biOt nc)p thCra Khac

6.749.610.235

1.415.808.263

33.736.254.142 5.446.889.602 5.649.917.010

405.136.055

8.165.418.498 45.238.196.809

11 TAI SAN NGAN HAN KHAC

30.6.2013 31.12.2012

VND VND

Tai s6n thieu ch .& xCr ljt 15.159.141.410 14.972.598.885 Tam Crng cho nhan vien 12.004.672.128 7.452.108.339 Kj/ qu9 bac, lanh thir tin dung 1.395.203.439 429.210.330 Khac 2.453.278.842 124.630.000

31.012.295.819 22.978.547.554

25

miu so B 09 — DN/HN

114.670.274

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TONG CONG TY CO PHAN BIA - RU'O'U NLYCYC GIAI KHAT SAI GON

!au so B 09 — DN/HN

12 TAI SAN CO DINH

(a) TA' san co dinh hinh

(*) Day la die‘u chinh de phan loaf lai gia tri con lai cCia TSCD khOng du di6u kiOnghi nh la TSCD theo ThOng tui 45/2013/TT-BTC do BO Tai chinh ban hanh ngay 25 thang 4 nam 2013.

Nguyen gia tai san c6 dinh da kh6u hao het nhu'ng van con sCr dung tai ngay 30 than 6 nam 2013 la 513.198.523.079 coon (tai ngay 31 thang 12 nam 2012 la 562.519.055.455 gong).

Tai ngay 30 thang 6 nam 2013 tai san c6 dinh cCia COng ty vdi tong gia tri con lai la 1.623.812.128.333 gong (31.12.2012:1.473.454.060.664 d6ng) da duyc dung de lam tai san the chap cho cac kho6n vay ngan hang dai ha cCia COng ty (Thuye't minh 15(b)).

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33.166.668

230.953.692

246.397.218

43.146.591.977

43.953.927.816

36.266.314.023

6.880.277.954

10.703.581.648

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TONG CONG TY CO PHAN BIA - RU'O'U - GIAI KHAT SAI GON

21.077.917.500

1.652.905.527.750

1.673.983.445.250 Tai ngay 30 thang 6 nam 2013

12.323.079.184

1.661.660.366.066

1.642.483.111.608 1 nam 2013



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DiOn tich doanh nghiep

(m2) VND

6.080,2

3.872,5

17.406,1

7.729,0

2.216,3

757.167.306.000

55.241.212.500

418.634.111.100

247.637.160.000

13.867.389.100

1.492.547.178.700

TONG CONG TY CO PHAN BIA - RU'aU - Nuo'c GIAI KHAT SAI GON

Rau so B 09 - DN/HN

12 TAI SAN CO DINH (tie)3 theo)

(b) Tai san c6 dinh vO hinh (tiop theo)

Nguyen gia TSCD vO hinh tai ngay 30 thang 6 'lam 2013 chO, thanh Ijr la 747.139.698 don g (tai ngay 31 thang 12 nam 2012: 853.753.136 ciong).

Tong COng ty da ghi nhOsn gia tri quy6n sCr dung d6t theo gia tam tinh tang them vao gia tri doanh nghiOp khi có phan hoa tren,tai kho6n tai san c6 dinh vO hinh va tai khoan d6i Ong tren cac tai khoan phai tra, phi ne)p ngan han khac tuang Crng veyi so tien la 1.492.547.178.700 gong (Thuyet minh 20) theo Bien ban xac dinh gia tri doanh nghiOp tai ngay 31 than 12 nam 2006 va Bien ban cOng tac quyet town có phan hba dia Tong cOng ty do Ban Quyet town có phan hoa gom cac dai dilen tax BO COng thuiang va BO Tai Chinh thvc hiOn tai thol diem ngay 30 than 4 'lam 2008 duvc vao ngay 6 thang 3 nam 2010.

Cac khu dat nay duigc dung cho muc dich san xu6t kinh doanh, va giAy chOng nh'n quy'en su, dung dat cho 5 khu dat nay chi co tinh tam theyi. KhOng duvc tu' chuyen chuyen nhogng, cho thue lai gbp vOn, the chap quyen siy dung dat.

Chi tiet gia tri quyen six dung dat tang them nhu' sau:

STT Dia chi

1 2-4-6 Hai Ba Tru'ng Ben Nghe, QuO'n 1, Tp. Ho Chi Minh, Viet Nam

2 46 Ben Van Don, Phuieyng 12, QuO'n 4, Tp. H6 Chi Minh, ViOt Nam

3 187 Nguyen Chi Thanh, Phiyo'ng 12, QuO'n 5, Tp. HO Chi Minh, Viet Nam

4 474 Nguyen Chi Thanh, Phuigng 6, Qt4n 10, Tp. H6 Chi Minh, Viet Nam

5 18/3B Phan Huy Ich, Phugng 15, QuO'n Tan Binh, Tp. Ho Chi Minh, ViOt Nam

(c) Chi phi xasy citing co, ban dang

Só d'au ky/nam Mua mgi Chuyen sang TSCD hCru hinh (Thuyet minh 12(a)) Chuyen sang TSCD vO hinh (Thuyet minh 12(b)) Gi6m khac

30.6.2013 31.12.2012

VND VND

381.937.273.788 166.392.353.360

384.213.147.668 269.050.674.142

(416.462.271.616) (53.505.753.714) (22.105.136.026)

(208.378.798)

Só cu6i kjdnam 327.374.635.016 381.937.273.788

29

186.342.735.092 38.571.584.312 15.787.722.513 11.883.046.664 10.850.000.000

2.408.250.000

471.048.200 305.384.013

2.685.508.255

256.755.537.258 23.486.167.500 9.183.066.739

Quykn sCp dung chat

VND T6ng cong

VND

27.812.438.744

43.191.991.722 81.126.590

TONG CONG TY CO PHAN BIA - RUVU - NUO'C GIAI KHAT SAI GON

ivriu s6 B 09 - DN/HN

12 TAI SAN CO DINH (ti6p theo)

(c) Chi phi )(ay dying co' ban dang (U613 theo)

Cac cOng trinh c6 gia tri Idn dang thvc hilen nhu' sau:

30.6.2013 VND

31.12.2012 VND

Chi phi dv an nha may bia Sai Gon-S6c Trang Dv an nang sCra china nha may CAn Thu Trung tam hOi nghi va nha hang tic cu'61 tai Nha Trang Dv an kho china vat tui San 14 mat bang Du, an nha may bia Sai Gon-Ha Tinh Quy'en sCr dung da't M9 PhvO'c 3 Du, an bon len men

13 BAT HONG SAN DAU TU

Nha cCPa VND

Nguyen gia Tai ngay 1 thang 1 nam 2013 15.379.552.978 Tang 81.126.590

Tai ngay 30 thang 6 nam 2013 15.460.679.568

27.812.438.744

43.273.118.312

KhAu hao lay k6 Tai ngay 1 thang 1 nam 2013 Kha'u hao trong kj/

4.525.574.055 598.282.803

3.676.561.931 302.309.118

8.202.135.986 900.591.921


3.978.871.049

9.102.727.907

Gia tri con Iai Tai ngay 1 thang 1 nam 2013 10.853.978.923


24.135.876.813

34.989.855.736

23.833.567.695

34.170.390.405

30

TONG CONG TY CO PHAN BIA - RUVU - NLYO'C GIAI KHAT SAI GON

Mau so B 09 - DN/HN

14 CHI PHI TRA TRLY&C DAI HAN

Chi tit chi phi tra truVc dal han duvc trinh bay nhu' sau:

30.6.2013 31.12.2012

VND VND

V6 chai, ket, bao bi sCr dung niii'eu Ian (i) Lgi the kinh doanh co phAn hoa (ii) Tien thue dAt (iii) COng cu, dung cu Tien thue kho

Chenh Lech ty gia trong giai down xay dung cd ban Kinh phi sCra china, phy tong thay the Tai san chey mang di dAu tu' (iv) Khac

562.965.722.910 252.152.109.796 162.237.122.665

6.270.495.753 6.584.535.136 7.897.810.365 2.040.997.842

51.602.316.000 45.124.919.135

560.495.183.334 277.912.065.591 160.180.531.226 33.447.740.315 14.065.036.038 9.477.372.438 6.482.731.134

51.602.316.000 3.687.700.206

1.096.876.029.602 1.117.350.676.282

(I) Nguyen gia bao bi, chai ket duvc phan 136 d6u vao bao cao ket qua host Ong kinh doanh trong vOng 4 nam.

(ii) Lgi the kinh,doanh the hilen gia tri Igi the kinh doanh duvc tao ra bal Tong C6ng ty ngay thanh den ngay dinh gia Tong Cong ty Nha nuVc. Gia tri Icyi the kinh doanh duvc xac dinh trong qua trinh dinh gia Tong COng ty Nha nu'&c then Thong tu' so 126/2004/TT-BTC do BO Tai Chinh ban hanh ngay 24 thang 12 nam 2004 va d5 duvc danh gia lai trong nam 2010 then Bien Ban quyet toan co phan hoa. Lgi the kinh doanh dugc phan !DO theo phuvng phap duieyng thang trong vong 10 nam ke tix ngay c6 phan hoa.

(iii) Tien thue d6t tra tru'&c duvc phan be) (fan vao chi phi kinh doanh then theYi han thue d6t.

(iv) Tai san chey mang ti tau tu, ph6n anh gia tri d6t ch& ban giao de Op von cfau tu' vao cOng ty khac.

15 CAC KHOAN VAY

(a)

Vay va no' ngSn han

30.6.2013 31.12.2012

VND VND

Vay ngan hang Ng dai han den han tra

165.901.832.449 182.751.600.000

176.062.572.125 34.251.600.000

348.653.432.449 210.314.172.125

31

20.000.000.000 24.931.060.158

4.690.827.372

1.148.876.357

16.719.293.793 10.000.000.000

23.733.474.697

24.802.768.611

39.875.531.461

35.000.000.000

2.657.620.435

507.616.363

71.282.049.429 13.122.516.583

28.992.769.315

24.500.000.000

TONG CONG TY CO PHAN BIA - RUVU - NUtYC GIAI KHAT SAI GON

mAu s6 B 09 - DN/HN

15 CAC KHOAN VAY (ti6p theo)

(a) Vay va nd ngAn theo)

Chi tit cac khoan vay nOn han ngan hang duigc trinh bay nhu' sau:

30.6.2013

31.12.2012

VND

VND

Ngan hang TMCP COng Thu'ang ViOt Nam Chi Nhanh Quang Ngai

Ngan hang TMCP Qu'an dt)i-Chi nhanh Qu6ng Ngai Ngan hang TMCP NgoaiThuang ViOt Nam-Chi

nhanh thanh ph6 Vinh Ngan hang TMCP eau tu' va phat trien Viet Nam Chi nhanh Tay Ha N'Oi

Ngan hang TMCP C6ng Thu,ang ViOt Nam Chi Nhanh Nam Thang Long

Ngan hang TMCP Bu'u din Lien ViOt Ngan hang TMCP Phat tri6n,nha thanh pho Ho Chi

Minh - Chi nhanh Hoan Kiem Ngan hang TMCP Ngoai thuang ViOt Nam

Chi Nhanh Thanh Xuan Ngan hang TMCP Quoc to Viet Nam-Chi nhanh

Cau Giay Ngan hang COng Thu,ang Viet Nam-Chi nhanh

Can Tha

165.901.832.449 176.062.572.125

Cac khok vay ng6n han tai cac ngan hang la cac kho6n vay lon9 tin gong Viet Nam ,c6 thol han du,61 mot nam, du,gc vay theo hinh thac tin chap va có lai suat bien Ong ti' 5% den 8% mot nam

(b) Vay va nd dai han

30.6.2013 VND

Vay ngan hang (*) 1.520.560.949.813 Cac kho6n ng dai han dao han trong \tong 1 nam (182.751.600.000)

1.337.809.349.813

(*) Chi tiet cac khoan vay dai han ngan hang duvc trinh bay nhu, sau:

30.6.2013 VND

Ngan hang TMCP COng Thu,ang Viet Nam 1.250.964.871.090 Ngan hang TMCP Dau tu' va phat then Vi'Ot Nam

- Chi nhanh Tay Ha ,N0i 64.491.428.014 Ngan hang TMCP QuOc Té Viet Nam - Binh Du ceng 9.249.300.000

Ngan hang TMCP Quoc Te ViOt Nam - Chi nhanh Can Thu 11.703.750.709

Ngan hang TMCP Ngoai thu,ang ViOt Nam - Chi nhanh thanh ph6 Vinh 1.400.000.000

1.337.809.349.813

31.12.2012 VND

1.478.831.423.358 (34.251.600.000)

1.444.579.823.358

31.12.2012 VND

1.332.242.044.635

86.091.428.014

11.039.100.000

13.307.250.709

1.900.000.000

1.444.579.823.358

32

TONG CONG TY CO PHAN BIA - RU'O'U - NLYO'C GIAI KHAT SAI Gem miu so B 09 - DN/HN

15 CAC KHOAN VAY (ti6p theo)

(b) Vay va no, dai han (ti6p theo)

Cac khoan vay dai han tai ngan hang la cac khoan vay Ong tin d6ng Viet Nam co theyi gian dao han tCy nam 2014 den nam 2017. Rieng khoan vay co so du' 189.944.343.373 Tong thu(Sc nhom vay dai han tai N9an hang COng ThLayng ViOt Nam-Chi nhanh 4 co theyi han vay la 9 nam Ice tCr , ngay giai ngan dau tien (thang 10 nam 201?). Cac kho6n vay nay co lei suet thay dOi theo lai suet co' ban cong voil mot ben dO hop Ijr theo dieu khoan cCia ttsyng hop Tong vay. Tat ca cac khoan vay deil duyc dam bao bkg tai san hinh thanh tCr khoan vay (Thu* minh 12(a) va 12(b)).

16 PHAI TRA NGLAYI BAN

30.6.2013 31.12.2012

VND VND

Ben thCr ba Ben lien quan (Thuyet minh 38(b))

593.670.565.650 286.577.112.666

851.914.146.528 587.642.856.507

880.247.678.316 1.439.557.003.035

17 NGLAYI MUA TRA TIEN TRU'O'C

Só du' the hiOn khoan tr6 tru,O'c tin mua hang till nguieYi mua la ben thCF ba tai cac cong ty Sabeco thiyang mai khu vcrc.

18 THUE VA CAC KHOAN KHAC PHAI NOP NHA NU'O'C

30.6.2013 31.12.2012

VND VND

Thue gia tri gia tang 77.971.244.851 87.782.974.709 Thue tieu thu dO'c bit 396.110.411.813 417.131.841.263 Thue xuat, nhO'p khu 1.751.408.763 Thue TNDN hiOn hanh 214.226.517.288 234.907.982.999 Thue thu nhlap ca nhan 3.772.918.082 11.472.640.739 Thue tai nguyen 11.931.120 Thue nha dat 3.613.785.791 5.033.759.209 Khac 2.609.046.110 680.015.390

700.067.263.818 757.009.214.309

19 CHI PHI PHAI TRA

30.6.2013 31.12.2012

VND VND

Tien mua hang phai tra Chi phi phi tr6 di mua TSCD, xay dung co' ban Chi phi ho trcy ban hang va khuyen mai Chi phi bao bi hao be Chi phi van chuyen va boc do' Chi phi thue kho Chi phi IA° tri Chi phi lai vay Khac

103.250.132.513 5.106.894.983

121.853.033.074 4.041.990.422

35.266.979.576 6.738.992.681

36.729.603.403 73.057.886.421

20.652.472.051 62.447.906.958

9.769.839.938 66.378.100.521 10.811.594.274 6.581.524.804

36.878.601.568 37.153.488,646

386.045.513.073 250.673.528.760

33

1.492.547.178.700 111.992.128.979 27.621.558.412 23.577.828.950 11.150.241.362 2.035.649.842

529.666.369

15.350.000.000 644.882.875

32.991.470.104

1.492.547.178.700 128.826.653.610 18.131.287.128 41.287.443.198 11.136.423.181 5.755.146.393

12.500.000.000

32.725.053.566

TONG CONG TY CO PHAN BIA - - NUO'C GIAI KHAT SAI GON

Mau so B 09 - DN/HN

20 CAC KHOAN PHAI TRA, PHAI NOP NGAN HAN KHAC

30.6.2013

31.12.2012

VND

VND

Phai tra nha niyO'c cho ph'an danh gia quOn sCr dung dAt khi xac dinh gia tri doanh nghiOp khi có phAn hoa (*)

Qu9 cOng tac x5 hOi Co ti:pc phai tra cho có dOng Kji qu9 nga'n ham Phai tra nha nu,O'c ve có phAn hoa Kinh phi cOng loan Bao hiem y te, )(a hOi Tam i:rng thanh ljr giai the Qu9 d'au cht:rng

khoa Sai Con A2 (**) Tai san thiya chey XCP Ijr Khac

Trong do

1.718.440.605.593

30.6.2013 VND

1.742.909.185.776

31.12.2012 VND

Ben thCr ba 1.714.619.637.783 1.741.998.807.735 Ben lien quan (Thuyet minh 38(b))

1.718.440.605.593 1.742.909.185.776

Phai tra Nha c6 phAn hoa dlyo'c xac dinh trong thang 3 nam 2010 !Dal TO th6m tra quyet town có phAn hoa gOm dai din cCia Bo cOng thuiang va BO Tai chinh theo Bien ban cOng tac quyet toan co phAn h6a ngay 6 thang 3 nam 2010 (Thuyet minh 12(b)).

(**) Qu9,Dau tLy Chung khoan Sai Gon A2 (SFA2) Bang trong qua trinh giai the. Can cu' Nghi quyet Dai hOi Thanh vien Thuong nien nam 2011 ngay 16 thang 12 nam 2011 cCia SFA2 va Bien ban hop Ban dai din Qu9 SFA2 s6 01/2012/SFA2-BDDQ ngay 19 thang 4 nam 2012, Quji" SFA2 da chuyen tra 15.350.000.000 dOng tu' viec thanh ljt tai san cCia Quy nay cho Tong COng ty. Trong 6 thang nam 2013, QuSt" SFA2 da chuyen tra them 2.850.000.000 cho TOng COng ty. Khoan tien nay se duyc quy6t town va ghi giam gia tri dhu tu' khiguy' nay &Ivo chinh thCrc giai the.

21 QUi■ KHEN THIYONG, PHUC

30.6.2013 31.12.2012

VND VND

3.820.967.810 910.378.041

(*)

Só cfau kjdnam Trich lap them (Thu* minh 25) Chi tra trong ky/nam

Só cuoi kSdnam

203.044.581.777 47.966.718.509

(95.261.898.413)

112.115.528.747 364.116.658.598

(273.187.605.568)

155.749.401.873 203.044.581.777

34

TONG CONG TY CO PHAN BIA - RUVU - NU'&C GIAI KHAT SAI GON MAu so B 09 - DN/HN

22 PHAI TRA DAI HAN KHAC

30.6.2013 31.12.2012

VND VND

Tien kj/ guy tiy khach hang 58.987.452.436 87.120.090.861 Tien thue da't phai tra cho nha nu'O'c 53.766.770.325 51.602.316.000 Khac 49.143.942.575 22.645.743.868

161.898.165.336 161.368.150.729

23 THUS THU NHAP HOAN LAI

Bien Ong gOp cua thue thu nh4 hoan lai kh6ng tinh bu tri'y cac s6 du' lien quan den cOng mot cd quan thue nhu' sau:

30.6.2013 31.12.2012

VND VND

Tai san thu thu nh4 hoan lai

35.110.112.811 48.955.463.009 Thu thu nh4 hoan lai phai tra (4.790.969.975)

S6 dAu ky/nam 30.319.142.836

48.955.463.009 Ghi nhap vao bao cao k'et qua hoat dOng kinh doanh (114.700.215.692) (18.636.320.173)

So cuoi kjdnam (84.381.072.856) 30.319.142.836

Trong do: Tai san thue thu nh4 hoan lai

50.218.140.122

35.110.112.811 Thue thu nh4 hoan lai phai tra

(134.599.212.978)

(4.790.969.975)

Tai san thug thu nh4 hoan lai phat sinh tiy chi phi phan be) bao bi, chaff ket va dui phOng d'au tu' tai chinh dai hen.

24 VON CHID SO' HOU

S6 luvng c6 phi6u

Vao ngay 17 thong 4 nam 2008, Tong COng ty thcPc hilen có phan hoa va phat hanh 641.281.186 co phieu ph6 thOng v61 mienh gia 10.000 &Nig.

Co phieu co thOng co mOnh gia la 10.000 gong. Tat ca cac co phieu co cOng cac quyen, ke ca quyen bieu quyet, hu,eYng c6 tu'c, hoan von.

30.6.2013

31.12.2012

Co phi6u

C6 phi6u

ph6 thong ph6 thong

Só lu'cYng có phi-6u duvc duyOt

641.281.186

641.281.186

So luvng co phi4u da phat hanh

641.281.186

641.281.186 Sc luyng có phieu qusr

(465.000)

(465.000)

S6 luvng co phieu gang Ityu hanh

640.816.186 640.816.186

35

TONG CONG TY CO PHAN BIA - RLYOU NU'O'C GIAI KHAT SAI GON

L11

Tang/(giam) khac


Q z

a ‘<

a)

-C

C

(1)

china phan ph6i

11111

-C

(c)

(234.888.997)

41.543.104.759

41.308.215.762

(234.888.997)

9.533.468.835.725

(20.433.459.873)

(8.290.116.351)

(47.966.718.509)

(2.632.235.746)

(1.034.986.231)

(364.116.658.598)

2.666.553.759.655

(1.260.356.154.752)

10.563.357.554.705

1.367.237.023.160

(1.394.576.283.062)

694.905.362

4.632.531.750

4.632.531.750

O

Co

CO

C<I

6.562.178.654

129.905.002.623

(2.632.235.746)

3.241.666.394

349.362.639.068

(20.433.459.873)

8.436.923.622

38.125.465.032

(6.053.446.214)

474.398.735.808

41.333.792.514

247.258.547.733

279.330.566.551

(1.034.986.231)

(33.770.714.866)

(34.805.701.097)

(47.895.971.168)

(47.966.718.509)

(12.373.495.378)

(168.030.467.655)

(364.116.658.598)

2.511.630.867.281

2.666.553.759.655

3.385.681.345.931

1.367.237.023.160

(1.260.356.154.752)

(1.394.576.283.062)

TiNH HiNH TANG GIAM NGUON VON CHU SO' HU'U

Mau s6 B 09 - DN/HN

Tai ngay 1 thang 1 nam 2012 6.412.811.860.000

Chech lech ty gia

Loi nhuan trong nam

'ES. C

-5

S

C

0-

CV

E

H

s;a5

Gia'm c6ng ty con

Tai ngay 31 thang 12 nam 2012 6.412.811.860.000

t>,

a-

a)

U)

C

E _c (co 0

1.310.887.926

10.468.929.004.347 5.327.437.112 463.769.120.983 329.101.282.687

2.255.701.097

(32.550.000.000)

0)

3.249.829.301.629 40.640.001.936 6.412.811.860.000

TONG CONG TY CO PHAN BIA - IRLYQ'U - NLYCYC GIAI KHAT SAI GON ivriu s6 B 09 - DN/HN

26 Lgi iCH COA CAC CO HONG THIEU SO

Von d'au tu' cCia chu so' hiyu ThO'ng du' von có ph'an Von khac cCia ch6 so' hO,u CO phieu qu9 Qu9 dau tu' phat trien QuS7 du, phOng tai chinh Qu9 khac thuOc von chu so' hO,u Lo'i nhOn sau thue chu'a phan phoi

30.6.2013 31.12.2012

VND VND

610.152.482.354 611.007.755.452

5.350.454.518 6.864.609.600

1.393.539.299 1.393.539.299

(314.462.493) (360.090.262)

118.800.164.462 97.445.072.951

22.196.574.517 21.081.923.515

4.753.000.000 4.753.000.000

70.914.226.385 52.404.960.898

833.245.979.042

27 DOANH THU BAN HANG VA CUNG CAP DICH vy

30.6.2013

VND

794.590.771.453

30.6.2012

VND

Doanh thu

Doanh thu bia

Doanh thu bao bi, vat tu'

Doanh thu nu,O'c giai khat

Doanh thu con

Doanh thu ruvu

Doanh thu khac

11.028.942.337.329

1.492.301.111.663

211.670.414.007

40.808.778.783

17.262.347.891

13.279.493.642

9.769.762.321.259

1.465.509.567.407

151.156.477.334

57.077.736.244

10.807.314.292

47.212.346.530

Doanh thu gOP 12.804.264.483.315 11.501.525.763.066

Cac khoan giam trip

Thue tieu thu d c bit

Chiet khAu thu,ang mai

Giam gia hang ban

Hang ban bi tra lai

(1.934.659.920.949)

(2.052.303.779)

(1.522.503.010.961)

(4.072.967.383)

(145.695.380)

(22.720.500) (147.856.292)

(1.936.860.081.020) (1.526.744.394.224)

Doanh thu thuAn 10.867.404.402.295

9.974.781.368.842

37

TONG CONG TY CO PHAN BIA - RU'O'U - NU'O'C GIAI KHAT SAI GON Mk' so B 09 - DN/HN

28 DOANH THU HOAT HONG TAI CHINH

30.6.2013 30.6.2012

VND VND

Lai tin gCri ngan hang 148.516.995.292 173.390.210.519 Lai dAu tu, trai phi6u 14.626.841.669 17.207.824.183 CO tCyc, Igi nhOn du,cyc chia 8.312.894.187 15.562.541.206 Lai chech lech t9 gia da thu,c hien 163.168.416 7.255.912.845 Lai chech lech t9 gia chu'a thu,c hien 65.578.853 3.083.189.570 Khac 1.137.794.743 8.219.616.000

172.823.273.160 224.719.294.323

29 GIA VON HANG BAN

30.6.2013 30.6.2012

VND VND

Gia von bia Gia von bao bi, Ott tu' Gia von nu,O'c giai khat Gia von con Gia von ruvu Gia von khac

30 CHI PHI TAI CHINH

Lai tin vay L6 do thanh 1"/ kho6n clAu tu' L6 chech lOch t.c/ gia da thu,c hiOn L6 chech lech tj/ gia chu'a thtyc hien Hoan nh"a'p phong gi6m gia cac khoan clAu Chi phi tai chinh khac

6.539.062.862.293 6.124.387.992.641

1.417.708.141.697 1.452.457.941.932

153.930.241.529 110.455.812.904

34.560.071.270 44.746.206.172

11.222.796.473 7.429.132.706

5.746.528.569 24.052.405.883

8.162.230.641.831 7.763.529.492.238

30.6.2013 30.6.2012

VND VND

81.842.460.314 117.062.917.499 5.121.600.000

7.069.306.292 7.608.012.214

486.886.355 1.035.946 (42.039.267.974)

6.376.013.000 5.479.337.354

100.896.265.961 88.112.035.039

38

TONG CONG TY CO PHAN BIA - RU VU - NUtC GIAI KHAT SAI GON M5u so B 09 - DN/HN

31 CHI PHI BAN HANG

30.6.2013

30.6.2012

VND

VND

Chi phi nhan vien Chi phi vat Iieu Khki hao tai san c6 dinh Chi phi thue Chi phi quang cao, tiep thi Lgi the thuiang mai Khac

Chi phi nhan vien Chi phi vat lieu, dung cu Kha'u hao tai san c6 dinh Chi phi thue Chi phi bac) hiem Khac

Thu nhOp khac Thu till, thanh Ijr ph6 Iieu va boi thu'eyng chai be Thanh 19 tai san co dinh Tien phat do khach vi pham hop &rig Khac

142.973.743.452 48.868.372.199 66.025.150.364 22.114.434.057

244.082.919.050 23.590.954.708

224.683.846.377

95.009.166.909 5.198.185.056

13.281.792.227 28.579.736.004

1.831.014.822 57.763.037.017

6.959.797.396 7.080.375.279

686.274.019 16.964.944.975

78.145.884.894 63.915.907.095 7.312.635.134

14.786.945.077 144.785.004.617 24.885.669.971

143.236.785.314

477.068.832.102

30.6.2012 VND

53.742.601.297 1.920.027.516 5.972.103.348

12.181.067.390

86.146.646.077

159.962.445.628

30.6.2012 VND

7.097.412.038 1.552.393.362

119.836.709 14.468.139.634

772.339.420.207

32 CHI PHI QUAN LY DOANH NGHIE P

30.6.2013 VND

201.662.932.035

33 THU NHAP VA CHI PHI KHAC

30.6.2013 VND

31.691.391.669

23.237.781.743

Chi phi khac Gia tri con lai cCia TSCD c7em thanh Ijr Khac

(4.122.132.858) (1.446.286.135)

(27.403.034.823) (24.250.938.932)

(31.525.167.681) (25.697.225.067)

Thu nh4/(chi phi) khac — S6 thu6n 166.223.988

(2.459.443.324)

39

2.003.770.965.500 1.897.498.796.230

500.942.741.375

(36.188.395.868) (52.204.805.070) 10.026.731.467 (4.086.100.414)

128.506.990.660 17.279.990.859

564.277.153.009

474.374.699.058

(18.045.697.292) (60.390.515.287) 29.079.528.026 (6.800.162.116)

4.058.717

418.221.911.106

TONG CONG TY CO PHAN BIA - MAX - NLY&C GIAI KHAT SAI GON

Mau s6 B 09 - DN/HN

34 THUE

Cap cong ty trong T6ng Cpng ty chiu thue thu nhO'p doanh nghiOp ("TNDN") theo cac mac thue suat khac nhau ti.' 15% den 25% tuy thuOc vao dia diem kinh doanh. Trong Tong COng ty, chi co Cong ty CO phan Bia Sai Gon-Quan9 Ngai va COng ty TNHH MO thanh vien Bia Sai GOn-Soc Trang chu'a CO ph at sinh chi phi thue TNDN. Cac cOng ty con con lai va Cong ty me trong Tong COng ty da co thu nh4 chiu thue.

30.6.2013 30.6.2012

VND VND

Lgi nhuO'n ke toan trugc thue

Thue tinh thue su6t 25% -Dieu chinh:

Chenh lOch thue* su6t giixa cac cOng ty trong Tong COng ty

Thu nhap khOng chiu thue Chi phi khOng duigc khau triy LAI dai thue Cac khoan chech lOch tam theyi chu'a duvc ghi nhlan

thue thu nhOp hoan lai phai tra nhumg nam tru'&c Du' phong thieu cua nam truigc

Chi phi thue thu nh4 doanh nghiOp

Chi phi/(thu nhiap),thue thu nha'p doanh nghiOp ghi nhOn trong bao cao ket qua hoat dOng kinh doanh:

Thue thu nh4 doanh nghiOp-hiOn hanh 449.576.937.317 Thue thu nhlap doanh nghi0p-hoan lai (Thuyet minh 23) 114.700.215.692

409.004.626.473 9.217.284.633

564.277.153.009 418.221.911.106

Chi phi thue thu nh4 doanh nghiOp cho nam tai chinh duvcOic tinh diya vao thu nhOsp chiu thue va co the co nhang di'eu chinh tuy thue)c vao siy kiem tra cua co'quan thue.

35 LAI ca BAN TREN CO PHIEU

Lai ca ban tren có phieu duigc tinh bang s6 Iai nhu :an thuhn phan 'DO cho cac có dOng so, hCpu c6 phieu ph6 thOng chia cho so lugng binh quan gia quyen cua s6 c6 phieu ph6 th6ng danguhanh trong nam, khOng bao gOm cac cO phieu phO thOng thrgc Tong COng ty mua lai va giCr lam c6 phieu qu9:

30.6.2013 30.6.2012

VND VND

Lgi nhuOsn thuhn phan b6 cho cac có dOng (VND)

Binh quan so c6 phieu ph6 thOng gang hanh

(có phieu)

1.367.237.023.160 1.447.233.7.549

640.816.186 640.816.186

Lai cc ban tren m6i có phieu (VND) 2.134 2.258

TOng COng ty khOng CO có phieu tie'm nang co tac Ong suy gia'm lai ten có phieu.

40

TONG CONG TY CO PHAN BIA - RUVU - GIAI KHAT SAI GON Mitu so B 09 - DN/HN

36 CHI PHI SAN XUAT KINH DOANH THEO YEU TO

30.6.2013

30.6.2012

VND

VND

Chi phi nguyen vat lieu Chi phi nhan cOng Chi phi kh6u hao tai san c6 chinh Chi phi dich vu mua ngoai Chi phi chung khac

8.026.356.431.089 238.673.779.625 267.061.004.595 283.570.974.216 301.171.731.875

7.386.939.729.035 171.775.464.332 267.018.576.840 216.540.698.685 358.286.301.076

9.116.833.921.400 8.400.560.769.968

37 QUAN L.`;' RUI RO TAI CHiNH

Cac hoat Ong cua Tong COng ty co the khren cho Tong COng ty chiu mot s6 rui ro thi trutsyng, rui ro tin dung va rui ro thanh khoan. Nhin chung cac chinh sach qu6n ly rui ro cua Tong COng ty la Wham gia'm thieu anh huo'ng bAt lai ties m tang tU' cac rui ro nay den ket qua hoat ciOng kinh doanh cCia Tong COng ty.

(a) ROI' ro thi tru'o'ng

Rui ro thi trugng la rui ro gia tri hgp ly hOc lu'u chuyen tin to tuang lai cua mot cong cu tai chinh se !Dien Ong theo su' bier) Ong cua gia thi trugng. Rui ro thi trugng bao Om 3 loci ro: ru ro ti jen tO, rui ro lai su6t va rui ro gia. Myc tieu cua vilec qu6n ljt rui ro thi trugng la quail ly va kiem soat min do rui ro trong han ch6p nhOsn duigc, trong khi van toi da hoa Idi nhOn.

Rai ro tien to

Vilec kinh doanh cua Tong COng ty phai chiu rui ro tix mot s6 ngoai te , chu yeu la tir &rig DO La M9 ("USD") va ciong Euro ("EUR") tix cat nghilep NA) mua hang phat sinh.

Tong COng ty qua'n ljt rui ro nay bAng cach giCP mU'c do rui ro ngoai to d mot in:Pc chAp nhan cluvc thong qua vi0c thcrc hiOn cac giao dich mua, ban ngoai to theo ty gia giao ngay de xCr ly vi0c mat can dOi ngoai to ngan hen. Tong COng ty khOng tham gia cat giao dich mua ban, hoan dOi ngoai to vi T6ng COng ty cho rang chi phi cua cac cOng cc' nay la cao hem rui do tiem tang cua 'Dien Ong cua t9 gia h6i doai.

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TONG CONG TY CO PHAN BIA - RU'O'U - GIAI KHAT SAI GON

Mau s6 B 09 - DN/HN

Rui ro thi tnreyng (ti6p theo)

TONG CONG TY CO PHAN BIA - RUVU - NIPO'C GIAI KHAT SAI GON

Mau so B 09 — DN/HN

37 QUAN Pa"' RCJI RO TAI CHiNH (ti6p theo)

(a) ROI ro thi tru'o'ng (ti6p theo)

(ii) Rill ro gia

Trong nam, Tong COng ty khOng,phat sinh cac khoan giao dich chung khoan nao. Tong COng ty cOng khOng chiu rui ro ve gia cua hang h6a.

Tong COng ty co cac hoat Ong dAu tu' von vao cac Tong C6ng ty niem et chu'a niem yet va chiu ro bin dOng gia cuacac khoan dau tu' nay. Cac yeu to ro 6nh hvOng den ket qua cua cac khoan dau tu' nay bao gOm ket qua hoat Ong kinh doanh va tinh hinh tai chinh cua cac TOng COng ty dvgc d'au tv va dieu kiOn thi truOrg. Ban Dieu hanh quail lj/ ro lien quan den yell to ket qua hoat Ong kinh doanh va tinh hinh tai chinh cua cac Tong COng ty dugc dAu tu' bang cach chon Iva cac nganh ngh6 kinh doanh va cac TOng COng ty de &Au tu'. reu to rui ro lien quan den diesu kiln thi truorg tv ban than no bi anh hvorg boi cac di6u kiln kinh to chung cua ViOt Nam va cac hanh vi cua cac nha dau tu', nam ngobi kha nang kiem soat cua Ban Di6u hanh. NhCrng yeu to nay da dAn den cac di6u kiln thi truorg bin dOng nhi6u trong hai nam viyaqua.

D61 v&i cac khoan dAu tu' vao chung khoan von niem yet, neu gia chOrg khoan tang/gi6m 10% trong khi tat ca cac 'Dien so khac (Ice thu suat) giCr nguyen khOng de* thi nhu ;an sau thue" cua Tong COng ty se cao/th6p hor 21.137.992.443 d6ng Viet Nam tuang t:rng xu hvOrg thay dOicCia gia.

(fir) Rai ro 15i swat

Tong COng ty chiu rui ro Iai suit clang Ice doi cac khoan dau tu' ngan han vao ti'engCri ngan hang va cac khoan vay ngan han cua Tong Cong ty. Tai ngay 30 thang 6 nam 2013, neu lai suat VND tang/giam 1% trong khi tat Ca cac bier) só khac (ke Ca thug suat) g iscv nguyen khOng thi Igi nhuOn tru&c thu trong kj/ se" cao/th4 hurl 18.498.192.603 gong do thu nhiap lai cua cac khoan dau tu' va chi phi lai cua cac khoan vay nay cao/thap han.

(b) RIA ro tin clung

Rui ro tin dung la rui ro Tong COng ty bi thilet ve tai chinh neu mot khach hang hoc mot doi tac cua cOng cu tai chinh khOng the thu'c hiOn cac nghia vu theo hgp don g cua ho, va ro nay phat sinh chO yeu tu' cac khoan dau tu' chung khoan dai han (triy trai phieu) cua Tong COng ty.

T@I ngay

30.6.2013 31.12.2012

VND VND

Gia tri ghi s6 Tong gc)p

TrC.r: Du' phong giam gia tri 825.079.491.878 863.170.763.759

(453.877.806.313) (453.297.536.008)

371.201.685.565 409.873.227.751

43

TONG CONG TY CO PHAN BIA - RUVU - GIAI KHAT SAI GON finiu s6 B 09 — DN/HN

37 QUAN L? ROI RO TAI CHINH (ti6p theo)

(c) Rui ro thanh khoan

Bang du,61 day phan tich cac khoan no' tai chinh phi-phai-sinh vao cac nh6m dao han CO lien quan du'a tren ky han con lai ti' ngay Lap bang can doi ke toan den ngay dao han theo hap dung. Cac s6 tien duyc trinh bay trong lAng sau la cac dOng tien theo hop dong khOng chi4t kh6u.

Du'&i

1 nam Tren 1 nam TOng c "Ong

VND VND VND

Tai ngay 30 thang 6 'lam 2013 Cac khoan vay va na Phi tra khach hang Ngueyi mua tra tin truio'c Chi phi phi tra va phi tra khac

266.720.132.449 883.823.355.801 137.055.061.300

2.109.392.589.573

1.419.742.649.813

154.470.529.902

1.686.462.782.262 883.823.355.801 137.055.061.300

2.263.863.119.475

3.396.991.139.123 1.574.213.179.715 4.971.204.318.838

Tai ngay 31 thang 12 nam 2012 Cac khoan vay va ng Ph6i tra khach hang Nguiol mua tra tin tuft Chi phi phi tra va phi tra khac

210.314.172.125 1.439.557.003.035

33.313.514.145 1.993.582.714.536

1.444.579.823.358

161.368.150.729

1.654.893.995.483 1.439.557.003.035

33.313.514.145 2.154.950.865.265

3.676.767.403.841 1.605.947.974.087 5.282.715.377.928

38 GIAO DICH VO'I CAC BEN LIEN QUAN

CO dOng 16'n nh6t cua Tong COng ty la BO COng thuiang. Bo Cong thuang duyc kiem soat bo'i Chinh phu nu'&c CHXHCN ViOt Nam. Dinh nghia cac ben lien quan duyc trinh bay 6' thuyet minh 2.19 va chi tiet cac ben lien quan la cOng ty con, cOng ty lien ket, lien doanh duvc trinh bay 6' thuyet minh 1.

(a) Giao dich vdi cac ben lien quan

Trong nam, cac giao dich sau day duyc thyc hien v61 cac ben lien quan:

30.6.2013 30.6.2012

VND VND

i) Ban bia

COng ty CO phAn Van Tai va Giao nhOsn bia Sai GOn 35.019.442

44

240.000.000 10.579.500.000

468.000.000 110.397.934.068

3.668.000.000

853.050.000

100.142.374.860 3.662.750.000

650.000.000 23.363.512.900

9.475.356.500

TONG CONG TY CO PHAN BIA - RUVU - GIAI KHAT SAI GON Mau so B 09 - DN/HN

38 GIAO ()ICH VO'l CAC BEN LIEN QUAN (ti6p theo)

(a) Giao dich vdei cac ben lien quan (ti6p theo)

ii) Ban vat tu', bao bi

30.6.2013 VND

30.6.2012 VND

COng ty CO phAn Bia Sai GOn PhCi Ly COng ty CO phAn Bia Sai GOn Phu Tho COng ty CO ph'an Bia Nuoic Gi6i Khat Sai GOn

Tay DO COng ty CO ph'an Bia Sai GOn Binh Tay COng ty CO ph'an Bia Sai Gon Bac Lieu COng ty CO phAn Van Tai & Giao nhan Bia

Sai Gon COng ty CO phAn Bia Sai Gon-Mien Trung COng ty CO ph'an Bia Sai G6n-Ninh Thu:an

168.360.445.717 204.545.278.276

200.564.065.074 385.862.834.502

156.447.767.440 168.890.634.818

430.577.278.235 482.018.276.005

53.651.126.725 50.172.359.005

1.542.400

109.283.200.382 102.572.485.382 823.276.122

1.119.708.702.095 1.394.061.867.988

iii) CO tur nhOn &ivy

COng ty CO ph'an Bao bi kho bai Binh Tay COng ty CO ph'an Bia Sai Gon-Phu Tho COng ty CO phAn & Xay16p CN COng ty TNHH Crown Sai Gon COng ty TNHH Bao bi San Miguel PhO Tho COng ty CO ph'an Bia Nu,O'c giai khat Sai Gon -

Tay DO COng ty TNHH Trung Tam Me linh COng ty CO phAn Thuy diOn Mi6n Nam

iv) CO tCpc da tra Tong COng ty D'au va Kinh doanh Von

Nha nu,O'c ("SCIC")

1.263.942.094.000

1.149.038.268.000

v) Mua bia

COng ty CO phAn Bia Sai Gon-PhO Ly COng ty CO phAn Bia Sai Gon-PhO Tho COng ty CO phAn Bia Nu,O'c giai khat Sai Gon-

Tay DO COng ty CO ph'an Bia Sai Gon-Binh Tay COng ty CO phAn Bia Sai Gon-Mien Trung COng ty CO ph'an Bia Sai Gon-Bac Lieu

424.101.736.400

407.036.137.550 425.407.339.540

344.646.463.900

341.511.357.652

1.264.815.400.700

1.240.281.272.238

482.766.592.880

393.361.161.430

243.280.210.400

200.150.246.400

45

15.493.777.671 43.059.459

28.987.617.774 31.505.652.560 55.234.874.480 26.127.685.539 16.077.531.472

905.603.734 222.414.701

50.549.308.568 48.877.940

42.018.282.371 39.091.331.804

118.705.729.834 23.506.784.200

8.705.001.029

860.522.056

TONG CONG TY CO PHAN BIA - RU VU - NUtYC GIAI KHAT SAI GON MAu so B 09 - DN/HN

38 GIAO DICH V61 CAC BEN LIEN QUAN (ti6p theo)

(a) Giao dich vOi cac ben lien quan (tiop theo)

vi) Mua bao bi, vat tu,

30.6.2013 VND

30.6.2012 VND

COng ty TNHH Thug Tinh Malaya ViOt Nam

vii) Phi van chuyen

COng ty CO ph'an V-On Tai & Giao nli'n Bia Sai Gon

(b) S6 du, cu6i kjilnam \rod cac ben lien quan

105.214.162.480 14.186.588.021

296.240.420.117 118.619.922.442

30.6.2013

31.12.2012

VND

VND

Phai thu khach hang (Thuyet minh 5)

COng ty CO ph'an Bia Sai GOn-PhO Ljt COng ty CO bilk VP Tai & Giao nh"On Bia Sai Gon COng ty CO phAn Bia Sai Gon-Phi) Tho COng ty CO ph6n Bia Nutec grai khat Sai GOn-Tay 00 COng ty CO ph'an Bia Sai Gon-Binh Tay COng ty CO ph6n Bia Sai GOn-Mi6n Trung COng ty CO ph6n Bia Sai Gon-Bac Lieu COng ty CO ph'an Bia Sai GOn-Ninh ThOn COng ty TNHH Thu9 Tinh Malaya Viet Nam

174.598.217.390 283.485.837.802

Tra triro,c cho nha cung cap (Thuy6t minh 6)

COng ty CO pl-Can Wan Tai & Giao nh'On Bia Sai Gem

3.961.066.850

COng ty CO ph6n Bao bi kho ba'i Binh Tay

252.720.400

252.720.400

COng ty CO phAn Bia Sai Gon-Bac Lieu

849.750.000

1.104.675.000

5.063.537.250 1.357.395.400

46

TONG CONG TY CO PHAN BIA - RUVU - GIAI KHAT SAI GON Mau so B 09 - DN/HN

38 GIAO DICH Vo'l CAC BEN LIEN QUAN theo)

(b) SES du, cuoi kjilnam vdi cac ben lien quan (ti6p theo)

30.6.2013

31.12.2012

VND

VND

Cac khoan phai thu khac (Thuyet minh 7)

COng ty CO phAn Bia - giai khat Sai Gon - Tay DO

COng ty CO ph'an VO'n Tai & Giao nhan Bia Sai GNI

COng ty CO phAn Tu' van & chuyen giao cOng ngh0

Thanh Nam

COng ty TNHH Crown Sai Gon

C6ng ty CO ph'an D'au tu-Thu'ang mai Tan Thanh

COng ty CO phAn Bia Sai Gon-Ninh ThOn

COng ty CO ph'an Bia Sai Gon-Bac Lieu

518.014.067

15.000.000

110.397.934.068

1.259.212.575

296.525.192

6.599.058.125

4.236.061.188

15.000.000

1.259.212.575

2.402.400.000

112.486.685.902 14.511.731.888

Phai tra ngu'o'i ban (Thuyet minh 16)

COng ty CO ph'an Kinh doanh LTTP Sabeco

COng ty CO ph'an Bia Sai GOn-Phu L.j/

COng ty CO phAn \/"ri Tai & Giao nh"On Bia Sai Gon

COng ty CO phAn Bia Sai Gon-PhO Tho

COng ty CO ph'an kill& Xay14 CN

COng ty Co phAn Bia Nu,o'c giai khat Sai Gon-Tay

DO

COng ty TNHH Crown Sai Gon

COng ty TNHH Thu Tinh Malaya ViOt Nam

COng ty TNHH Bao bi Sanmiguel PhO Tho

COng ty CO ph'an Bia Sai GOn-Binh Tay

COng ty CO ph'an Bia Sai Gon-Mien Trung

COng ty CO ph'an Bia Sai Gon-Bac Lieu

798.240.000 2.572.592.925

39.385.517.600 37.432.269.342

34.167.654.705 92.702.530.894

15.724.966.421 31.736.041.720

744.802.671 744.802.671

19.344.738.200 30.726.012.171

58.700.679.477 156.187.290.842

18.769.360.390 5.011.326.166

7.421.188.500 17.623.023.000

52.911.901.142 125.079.357.971

28.133.251.080 66.716.176.252

10.474.812.480 21.111.432.553

286.577.112.666 587.642.856.507

47

TONG CONG TY CO PHAN BIA - Ruvu - Nutyc GIAI KHAT SAI GON MAu so B 09 - DN/HN

38 GIAO DICH VO'l CAC BEN LIEN QUAN (ti6p theo)

(b) Só dui cu6i kji/nam vdi cac ben lien quan (ti6p theo)

30.6.2013 31.12.2012

VND VND

Cac khoan phai tra khac (Thuy6t minh 18)

COng ty CO ph 7an Van Tai & Giao nh-an Bia Sai Gon COng ty CO ph'an Bia Sai Gon-Mi6 n Trung COng ty CO pi* Bia Sai GOn-Binh Tay COng ty CO phAn Bia Sai GOn-Bac Lieu

195.251.930 1.666.115.880 1.328.400.000

631.200.000

195.251.930 24.218.385

690.907.726

3.820.967.810 910.378.041

39 CAM KET THUE HOINT HONG

Cac hgp gong thue hoat Ong khOng huy ngang, Tong COng ty phai tra niCrc toi thieu trong tuicmg Iai nhu' sau:

Bat dOng san

30.6.2013 31.12.2012

VND VND

aped 1 nam

TO' 1 den 5 nam

Tren 5 nam

Tong Ong cac khoan thanh town toi thieu

38.109.926.548

83.028.112.306

101.956.737.467

31.572.949.744

67.470.967.918

107.188.380.549

223.094.776.321 206.232.298.211

40 CAM KET VON

Cac cam ket v'e chi tieu taol4 tai san c6 dinh da k9 hgp gong tai ngayI# bang can do' ke toan nhu'ng chu'a du,gc hach town vao bao cao tai chinh hgp nhat nhu' sau:

30.6.2013 31.12.2012

VND VND

Nha xu,O'ng, may moc va thiet bi 55.377.557.301 304.779.413.353

48

P hi Hong Hanh Tong Giam doc

TONG CONG TY CO PHAN BIA - RUVU - N1Y6C GIAI KHAT SAI GON Mu so B 09 - DN/HN

41 CAC SO Lis u SO SANH

Mt vai s6 liOu so sanh dä dugc phan bpi Ii de phU hp vgi cach trinh bay nam nay.

Bao cat, tai chinh hp nha't giCra nien d() TA dugc Ban Clam doc duyOt ngay 12 thang 9 nam 2013.

Nguyen Tien DOng Ke toan triyamg

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TONG GONG TY CO PHAN BIA - RUVU - NU'O'C GIAI KHAT SAI GON BAO CAO TAI CHiNH HOP … dong/bao cao tai... · 2017-08-12 · khi khOng thich hop de cho la COng ty va cac COng ty con