CONG TY CO PHAN BIA HA NO' - THAI BiNH

13do cdo tai chinhcho nam tai chinhth thnc ngdy 31/12/2011

cid duvc ki8m town

CONG TY CO PHAN BIA HA NQI — THAI BNB309 LY Throng Kit — Tp.Thai Binh - Tinh Thai Binh

NIVC LUC

NOI DUNG TRANG

BAO CAO CUA BAN GIAIVI IOC 2 — 3

BAO CAO KIEM TOAN 4 — 5

BAO CAO TAI CHiNH DA DOC KIEM TOAN

Bang can clOi k6 toan 6 — 7

Bac) cao kk qua hoat Ong kinh doanh 8

Bac> cao ltru chuy6n tien to 9

Ban thuyk minh Bdo cao tai chinh 10 — 22

COTAACH NI

DICH

rAl CHIP

VA XI

N AI

CONG TY CO PHAN BIA HA. NOI — THAI BINH309 LY ThuOng Kiet — Tp.Thal Binh - Tinh Thai Binh

BAO CAO CUA BAN GIAM DOC

Ban Giam d6c COng ty Co phan Bia Ha NOi - Thai Binh (sau day goi tat la "COng ty") trinh bay Bancao cita minh va Bao cab tai chinh cda COng ty cho näm tai chinh ket thdc ngay 31 thing 12 nam 2011.

Midi quit

COng ty co phan Bia Ha NOi - Thai Binh &roc chuyen d6i tir doanh nghiep nha nudc thanh cong typhan theo Quyet dinh s6 731/QD-UB ngay 04/04/2005 ,cda Uy Ban nhan din tinh Thai Binh va. dugcban giao lam clan vi thanh vien Tong C6ng ty CO phan Bia Rtrou NGK Ha NOi theo cong van so3047/CN-TCCB ngay 13/6/2005 dia. BO C6ng nghiep.

Giay chtIng nhan clang IcY kinh doanh s6 080300218 ngdy 29/07/2005 do Ke hoach va Dan to Tinh ThaiBinh cap va cac giay chUng nhan clang Icy thay cl6i 116 sung.

Hoat clOng chinh cua COng ty Id san xuat bia hoi, bia chai.

Tru sa chinh cua COng ty tai 309 Ly Thutmg Kiet — Thanh ph6 Thai Binh - Tinh Thai Binh.

Cdc sty kien sau ngky khia so It6 tam lap bão cao tai chinh

KhOng co sir• kien trong yeu nao xay ra sau ngay khOa so ke toan lap Bap cao tai chinh dOi hOi dugcdiet/ chinh hay cong b8 tren Bao can tai chinh.

116i thing Quin tri, Ban Giam d6c vi Ban ki6m soat trong !fain va d6n ngky lap bat) cao nay nhu•sau:

Htii Bong Quan tri

Ong Nguyen HOng LinhOng Vti Thanh LiemOng Pham Viet DungOng Nguyen Dttc ThingOng Hoang Trong Thu

Ban Giam (Vic

Ong Vu Thanh LiemOng Nguyen Dirc Thing

Ban kiem sok

Ong D6 Duyen NinhOng Nguyen Minh TheBa Pham Thi Thu Hien

Chu tichUy vienUy vienUy vienUy vien

Giam cii3cPhO Giam cl6c

TruOng banUy vienUy vien

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NG T'114 Hi]1,4ti KE

F PA TS.

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HOC

Ki6m town

COng ty TNHH Dich vu To van Tai chinh Ke toan vaKiem than Nam Viet (AASCN) dä thgc hien kiemtoan cac Ban cao tai chinh cho COng ty.

CONG TY CO PHAN BIA HA NOI — THAI BINH309 LY Thtrang Kiet - Tp.Thdi Binh - Tinh Thai Binh

BAO CAO CUA BAN G1AM DOC (tie) theo)

Cong bo trach nhiem ctia Ban Giam chic (tin yea bat) cdo tai chinh

Ban Giam dec COng ty chiu trach nhiem ve viec lap Lido ca.() tai chinh phan anh trung thuc, hop 1Y tinhhinh hoat Ong, ket qua hoat deng kinh doanh va tinh hinh luu chuyen tién to cua COng ty trong nam.Trong qua trinh lap Bao cdo tai chinh, Ban Giam doc C6ng ty cam két cia tuan thu cac yeti cdu sau:

Lua chon cac chinh sach ke toan thich hop va ap dung cab chinh sach nay met each nhat quart;Dna ra cac danh gid va du loan hop ly va then trong;Lap ya trinh bay cac bdo cab tai chinh tren co sb tuan tha cac chuan mgc ke toan, the de ke toan Aidcab quy dinh c6 lien quan hien hanh;Lap cac lodo cab tai chinh dtra tren co sa hoat Ong kinh doanh lien tic, tra twang hop khOng thecho rang COng ty se tiep tuc boat Tang kinh doanh

Ban Giam (lac COng ty dam bac, rang cac so ke toan duos ltru gift a phan anh tinh hinh tai chinh caaCOng ty, vai mac de trung dux, hop lY tai bat ca then diem nao N/A dam Ma rang Bak) cdo tai chinh tuantha cac quy dinh hien hanh caa Nha nuac. Deng thai c6 trach nhiem trong viec bac) dam an toan tai saricf./a COng ty va thuc hien cac bien phdp thich bap de ngan chan, phat hien cac hanh vi gian len va cac vipham khdc.

Ban Giam dec COng ty cam ket rang Bac) cao tai chinh de phan anh trung thuc va hop ly tinh hinh taichinh caa COng ty tai thai diem ngay 31 thang 12 nam 2011, ket qua hoat (tang kinh doanh va tinh hinhurn chuyen tien to cho nam tai chinh ket thac ding ngdy, pha hop vai chuan muc, the de Ice toan VietNam va tuan thu cab quy dinh hien hanh c6 lien quan.

VG Thanh LiemGiam dec

Thai Binh, Ngay 18 thang 02 nam 2012

/HANVANTORN /

AN

3

CONG TY TNHH DICH VI) TU VAN TAI CHINH Kg TOAN VA KIEM TOAN NAM VIETNAM VIET AUDITING AND ACCOUNTING FINANCIAL CONSULTING SERVICES CO., LTD. (AASCN)29 Hoang Sa, Quán 1, Thanh Ph6 H6 Chi Minh, Tel: (84-8) 39103908; 39104881 - Fax: (84-8) 39104880

AASCN

s6: 34/BCKT/TC

BAO CAO KIEM TORNVe Bao cao tai chinh !lam 2011

mia COng ty Co phan Bia Ha NOi - Thai Binh

Kinh o fri: Cac co Hong, HOi clOng Quart tri va Ban Giant dOcCOng ty CO phan Bia Ha NOi - Thai Binh

Chiang tOi dal kiem Wan bao cao tai chinh cua COng ty Co phan Bia Ha N6i - Thai Binh dugc lap ngay18/02/2012 gOm: Bang can dOi ke toan tai ngay 31 thang 12 Wan 2011, Bdo can ket qua hoat Ong kinhdoanh, Bao cao luu chuyen tien to va Ban thuyet minh bdo cao tai chinh cho nam tai chInh ket thimding ngdy dugc trinh bay tix trang 06 den trang 22 kern theo.

Viec lap va trinh bay Bao cao tai chinh nay thuc trach nhiem ciiia Ban Giam cl6c COng ty. Trach nhiemcaa chimg tOi la dua ray kien ye cac bac) cao nay can d • tren ket qua kiem town cua chUng tOi.

Co sO• v kin

ChUng tOi . da that hien cong viec kiem town theo cac chuan muc kiem toan Viet Nam. Cdc chuan mucnay yeu caucong viec kiem than lap ke hoach va thuc hien de co su dam bac) hop ly rang cac bdo caotai chinh khOng con chira dung cac sai sot trong yeu. Chling.tOi da thuc hien viec kiem tra theo phuangphap chon mau va ap dung cac thir nghiem can thiét, cac bang chirng xac minh nIning thOng tin trongbac> cao tai chinh; danh gia viec tuan thu cac chuan muc va the d6 ke toan hien hanh, cac nguyen tac vaphucmg phap Ice toan dugc dp dung, cac uoc tinh va xet doan .quan trong dm Ban Giam dOc ding nhucach trinh bay tong quat cac.bao cao tai chinh. ChUng tOi cho rang cong viec kiem toan cna chnng tOidua ra nhung co set hop ly de lam can cu cho y kien cua chUng tOi.

kien cua kiem toan vien

Theo Y kien cua chUng tOi, Bao cao tai chinh cla phan anh trung that va hop ly tren cac khia canh trongyeu tinh hinh tai chinh C6ng ty Co6 phan Bia Ha N6i - Thai . Binh tai ngdy 31 thang 12 nam 2011,ciing nhu ket qua boat dOng, kinh doanh va cac luting luu chuyen tien trong nam tai chInh két finkcling ngay, phii hop vai chuan muc va the d6 ke toan Viet Nam hien hanh va cac quy Binh phdp IY colien quan.

4

Cling ty TNHH Dich vu yen Tai chinh. va Kiem toan Nam Viet

CONG TYTRiciiN1114111

1)!C1-1 VU -11,

* "(M C I-1114H KE 04

VA KILA

M TP A

NAM VIETti

hi LanChing chi KTV so: 0167/KTV

Thanh ph6 H6 Chi Minh, ngay 28 thdng 02 näm 2012

O day chiang tOi khOng phn nhan y kin chap nhan toan phan Mitt ten, ma chi mu6n ltru y nguiYi docbao cao tai chinh den khodn , muc chi phi xay dung co ban dO° dang tai ngay 31/12/2011 Id cong vieckiem toan nham dua ray kien ye tinh hinh tai chinh theo cac thu tqc kiem Wan thOng thutmg khOngnham ,dua ray kien ye gia tri quyet toan von dau to c8ng trinh hoan thanh, viec nay chi dux hien dugckhi tien hanh cac tha tuc kiem toan (lac tha ap dung rieng cho viec quyét toan von dau to cac cOng trinhxay dung co ban hoan thanh.

Kiem town vien

Nguyen Anh TuanChiang chi KTV s6: 1559/KTV

5

, CCTRACH!

NCH

TAI CH

VA i

NA

CONG TY CO PHAN BIA HA NOI — THAI BINH

BAO CAO TAI CHINH309 Ly Thirang Kiet — Tp.Thal Binh - Tinh Thai Binh Cho Wain tai chinh ket dale ngay 31/12/2011

BANG CAN DOI KE TORNTai ngay 31 thing 12 flan] 2011

Don vi tinh: VND

TAI SANMaso

Thuytt

minh31/12/2011 01/01/2011

A . TAI SAN NGAN HAN 100 105.001.674.923 59.355.347.005

I. Titn va cac khoin twang throng tin 110 V.1 24.112.423.850 14.611.354.0561. Titn 111 9.912.423.850 2.611.354.0562. Cac khodn twang ducmg tien 112 14.200.000.000 12.000.000.000

H. Cie khoan Tau tu • tai chinh ngin 4n 120 V.2 - 10.000.000.0001. Dau to ngan han 121 - 10.000.000.000

H. Cic khoin phii thu ngan han 130 66.040.920.020 16.315.817.7371. Phai thu khach hang 131 1.858.643.107 1.953.455.1372. Tra tnrac cho ngtreri ban 132 64.039.989.003 13.669.400.0003. Cdc khodn phdi thu khac 135 V.3 142.287.910 692.962.600

III. Hang ton kho 140 V.4 14.707.735.083 14.164.190.3481. Hang ton kho 141 14.707.735.083 14.164.190.3482. Du pheng giant gia hang ton kho 149 - -

IV. TM sin ngAn han khic 150 140.595.970 4.263.984.8641. Chi phi tra trade ngan han 151 103.595.970 21.408.5002. Thue GTGT lige khau trig 152 - 4.179.576.3643. Ili san ngan han khac 158 37.000.000 63.000.000

B. TAI SAN DAI HAN 200 115.156.928.997 83.843.741.407

I. Cic khoin phai thu dai ban 210 187.750.000 350.000.0001. Phdi thu dai han khac 218 187.750.000 350.000.000

H. TM sin co dinh 220 112.491.329.593 82.223.133.4061. Tai san co dinh hau hinh 221 V.5 25.888.451.796 26.998.183.536

- Nguyen gid 222 99.360.208.955 95.878.266.786- Gia tri hao men 11157 ke 223 (73.471.757.159) (68.880.083.250)

2. Tai san co dinh v6 hinh 227 V.6 27.359.315 63.119.982- Nguyen gia. 228 107.282.000 107.282.000- Gia tri hao men lu'y ke 229 (79.922.685) (44.162.018)

3. Chi phi xay dung ca ban der dang 230 V.7 86.575.518.482 55.161.829.888

III. Tai san dal han khic 260 2.477.849.404 1.270.608.0011. Chi phi tra Mr& ddi hp 261 V.8 2.477.849.404 1.270.608.001

TONG CONG TAI SAN 270 220.158.603.920 143.199.088.412

NGUON VONMaso

Thuyetminh

31/12/2011 01/01/2011

A. NO PHAI TRA 300 104.577.944.828 68.838.783.016

1. Nq ngan han 310 51.718.280.130 65.737.247.1011. Vay va ng ngan"han 311 V.9 35.000.000.000 1.950.277.3752. Phai tra ngtrgi ban 312 915.167.019 50.263.750.8134. Thud lid cac khodn phai n6p Nha nu& 314 V.10 9.123.889.386 8.459.444.7365. Phdi tra ngtthi lao Ong 315 3.582.999.000 3.265.648.2006. Chi phi phäi tra 316 V.11 1.665.428.864 8.292.6407. Cac khodn phai tra., phai ngp khac 319 V.12 872.663.134 1.230.843.2108. Quy khen thugng, phtic lgi 323 558.132.727 558.990.127

II. Nit dai Ilan 330 52.859.664.698 3.101.535.9151. Phai tra alai han khdc 333 V.13 2.182.371.796 1.863.770.0472. Vay va ng dai han 334 V.14 48.911.158.270 -

Dtr phOng trg cap mat vi'c lam 336 1.729.771.000 1.201.402.230Doanh thu chtra thgc hi'en 338 36.363.632 36.363.638

B. VON CHU SO HtrU 400 115.580.659.092 74.360.305.396

I. Vlin chit so. hint 410 V.15 115.580.659.092 74.360.305.3961. V6n dau to cilia chn s6 hi'm 411 76.912.260.000 40.000.000.0002. Thang du von co phan 412 2.844.996.673 2.992.269.4003. Chenhlech tY gia h6i doai 416 (1.713.186.557) -4. Quy clau to phat trien 417 21.386.407.198 6.703.020.153

Quy du phOng tai chinh 418 3.360.000.000 2.663.000.000Lgi nhuan sau thud chtra phan ph6i 420 12.790.181.778 22.002.015.843

TONG CONG NGUON VON 440 220.158.603.920 143.199.088.412

Nguiri lap bieu

Nguyen Thanh Chuang

Thai Binh, ngay 18 thang 02 nam 2012

053ii

'NG T'

:HO HU

vuTUINI:1 KEIEM

M

P.HOt

Huang Tr9ng Thu VO Thanh Liem

Ke todn trifling

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINN309 Ly Thu-Ong Kiet - Tp.Thdi Binh - Tinh Thai Binh Cho nam tai chinh ket thnc ngay 31/12/2011

BANG CAN DOI KE TORN (ti4 theo)Tai ngay 31 thang 12 nam 2011

Don vi tinh: VND

Mang Trong Thu. Vu Thanh Liem

Ke than true•g

:ANN.ToAN,)ANT

CONG TY CO PHAN BIA HA NIX — THAI BINH BAO CAO TArCHINH309 LY Thuerng Kiet — Tp.Thai Binh - Tinh Thai Binh Cho Wain tai chinh k6t thitc ngay 31/12/2011

BAO Cji0 KtT QUA HOAT BONG KINH DOANHNam 2011

Don vi tinh: VND

Chi tieuMaso

ThuyEtminh

Nam nay Nam trtrec

1. Doanh thu ban hang va cung cap dich vo 01 VI.1 162.690.588.220 187.010.882.2962. Cdc khoan Odin trn doanh thu 02 VI.2 49.870.229.462 57.255.819.7793. Doanh thu thuan ban hang NM cung cap

dich vu10 VI.3 112.820.358.758 129.755.062.517

4. Gia von hang ban 11 VI.4 90.881.057.589 98.739.908.1775. Loi nhuan Op ve ban hang va cung cap

dich vo20 21.939.301.169 31.015.154.340

6. Doanh thu hoat Ong tai chinh 21 VI.5 1.743.544.627 1.451.062.5227. Chi phi tai chinh 22 VI.6 154.532.718 150.296.175

Trong do: Chi phi lai vay 23 154.532.718 150.296.1758. Chi phi ban hang 24 3.463.876.717 3.625.931,6689. Chi phi quan ly doanh nghip 25 3.240.082.276 3.168.677.66810. Loi nhuan thuan tir hoot Ong kinh doanh 30 16.824.354.085 25.521.311.35111. Thu nhap khac 31 462.713.923 4.129.18912. Chi phi khac 32 123.004.879 122.805.586

Loi nhufin khac•

40 339.709.044 (118.676.397)Tong loi nhuan ICE Man truck thud 50 17.164.063.129 25.402.634.954

15. Chi phi thud thu nhap doanh nghip hi'0 hanh 51 VI.7 4.373.881.351 3.400.619.11116. Chi phi thud thu nhap doanh nghift) hoan lai 52 - -

Loi nhuan sau thud thu nhap doanh nghiep 60 12.790.181.778 22.002.015.843Lai co• ban tren co phiEu 70 VI.8 2.441 5.953

Nguiri lap biEu

Nguyen Thanh Chu•ng

Thai Binh, ngay 18 thang 02 nam 2012

Ke toan trtriing

Hang Trcing Thu' Vfi Thanh Liem

9

CONG TY CO PHAN BIA HA NQI — THAI BINH309 Ly ThuOng Kiet — Tp.Thdi Binh - Tinh Thai Binh Cho nam tai chinh ket thac ngay 31/12/2011

BAD CAO TAI CHINH

BAD CÄO LUt CHUYEN TIEN TENam 2011

Dan vi tinh: VND

Chi tieu Maso

Nam nay erNam trc

I. Ltru chuyen tien tir hoat (16ng kinh doanh1. Lqi nhan trtr6c thue 01 17.164.063.129 25.402.634.9542. Dieu chinh cho cac khan- Khau hao tai san co dinh 02 4.653.984.576 7.542.930.710- Lai tit boat do, ng (ILI to 05 (1.734.094.627) (1.451.062.522)- Chi phi lai vay 06 154.532.718 150.296.1753. Lai nhan tir hoat dOng kinh doanh trulk thay

did von ltru diong08 20.238.485.796 31.644.799.317

- Tang, giam cac khodn phdi thu 09 15.055.914.524 (14.436.385.829)- Tang, giam hang ton kho 10 (543.544.735) (1.517.008.993)- Tang, giam cac khodn phal tra 11 (212.574.696) (1.507.198.898)- Tang, giam chi phi tra. tilt& 12 (1.289.428.873) 878.576.394- Tien tai vay dal tra 13 (154.532.718) (150.296.175)- Thue thu nhap doanh nghiep da nOp 14 (2.727.063.581) (1.135.414.790)- Tien thu khac tir boat clOng kinh doanh 15 480.851.749 559.512.752- Tien chi khdc cho hoat Ong kinh doanh 16 (1.147.857.400) (2.278.414.545)Ltru chuyen tien thuan tir hoat do, kinh doanh 20 29.700.250.066 12.058.169.233

II. Ltru chuyen tien tir hoat thing au tu'1. Tien chi mua, xay dung tai san co dinh 21 (146.316.358.219) (2.272.237.331)2. Tien chi cho vay 23 - (10.000.000.000)

Tien thu hei cho vay 10.000.000.000Tien thu lai cho vay 27 2.366.266.627 828.340.522

Ltru chuyen tien than dr hat doting Tau tn. 30 (133.950.091.592) (11.443.896.809)

III. Lull chuyen tien tir hoat doting tai chinhco ,

Tien thu tit phat hanh 6 phieuTien vay ngan han,dai han nhan &roc

3133

36.764.987.273105.664.783.159

12.992.269.40015.097.152.127

3. Tien chi tra ng gOc vay 34 (23.703.902.264) (18.867.923.973)4. CO tirc, lgi nhuan cia tra cho chn se( him 36 (4.974.956.848) (2.376.000.000)Ltru chuyen tien than tir hat doing tai chinh 40 113.750.911.320 6.845.497.554

Lau chuyen tien than trong nam 50 9.501.069.794 7.459.769.978Tien va ttrang dtrung tien dau nam 60 14.611.354.056 7.151.584.078Tien va tircrng dtryng tien cu6i nam 70 24.112.423.850 14.611.354.056

Nguiri lap bleu

Nguytn Thanh Chuang

Thai Binh, ngdy 18 thang 02 nam 2012

CONG TY CO PHAN BIA HA WI— THAI BINH BAO CAO TAI CHINH309 Ly ThuOng Kiet — Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket tilde ngay 31/12/2011

BAN THUYET MINH BAO CÁO TAI CHINHNam 2011

I. DAC DIEM HOAT DONG CUA DOANH NGHIEP

Hinh thin sir him von

COng ty ,c6 phan Bia Ha N0i ,- Thai Binh (lucre chuyen d6i tit doanh nghiep nha nude thanh cOngty co phan theo Quyet dinh so 731/QD-UB ngay 04/04/2005 ctia Uy Ban nhan dan tinh Thai Binhva dugc ban giao lam don vi thanh vien T6ng COng ty co phan Bia Rtrgu NGK Ha NOi theo c6ngvan s6 3047/CN-TCCB ngay 13/6/2005 oh BO C6ng nghiep.

Giay chimg nhan clang Icy kinh doanh s6 080300218 ngdy 29/07/2005 do Ke hoach va Dau toTinh Thai Binh cap va cac giay cluing nhan clang kY thay crOi b6 sung.

Tin so' chinh cua COng ty tai 309 LY Thuerng Kiet — Thanh pile Thai Binh - Tinh Thai Binh.

Linh vurc kinh doanh

Linh vtrc kinh doanh cua COng ty la san xuat.

3. Nganh ngh'i kinh doanh

Hog clOng chinh cda COng ty la san xuat bia hoi, bia chai.

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

Kj, ke toan

Ky Ice toan nam cda COng ty bat dau tir ngay 01/01 va ket thdc vao ngdy 31/12 hang nam.

Dan vi tien q sir dung trong k6' toan

Dan vi tien to su dung trong ghi chep ke than la Bong Viet Nam (VND)

III. CHUAN MIIC VA CHE DO KE TOAN AP DUNG

Ch'6' do ke toan ap dung

COng ty ap dung Che do Ke toan doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTCngdy 20/3/2006 cda BO truOng BO Tai chinh va cac van ban htrOng dan stia clei bO sung.

Tuyen bo ve viec tuan thii Chuan muc ke toan va Ch'6' RC". toan

C6ng ty da ap dung cac Chuan muc ke toan Viet Nam va cac van ban htrOng clan Chuan muc doNha nubs cla ban hanh Cac bao cao tai chinh dugc lap va trinh bay theo dlang mgi quy dinh cdatirng chuan muc, thOng to huOng clan thgc hien chuan muc va che do ke toan hien hanh clang apdung.

3. Hinh thdc ke toan Ai) dung

C6ng ty ap dung hinh thdc ke toan tren may vi tinh.

10

CONG TY CO PHAN IAA HA NOI — THAI BINH BAO CAO TAI CHINH309 LY Thuang Kiet — Tp.Thal Binh - Tinh Thai Binh Cho nam tai chink ket thitc ngay 31/12/2011

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

IV. CAC CHINH SACH KE TOAN AP DUNG

Nguyen tac ghi nhan cac khodn den va cac khodn ttromg 'luting teen

Cdc nghiep vu kinh to Oat sinh bang ngoai dugc quy dei ra ,dang Viet Nam theo gia hen doditai ngay giao dich. thai diem cu6i nam cac khoan muc tien c6 g6c ngoai to dugc quytheo ty gia binh quart lien ngan hang do Ngan hang Nha nu:ac Viet Nam cOng be vao ngay ket thncnien d6 ke town.

Ch'enh loch ty gia thgc to Oat sinh trong ky va chenh lech ty gid do clanh gia lai s6 du: cac cOng ngphdi thu, cOng ng phai tra dai han co gOc ngoai to tai thai diem cuOi nam thi dugc hach town vaobdo cao két qua kinh doanh trong nam.

Chenh lech ty ,gia. do danh lai se du cac tai san bang tien, cOng ng phai thu, cOng ng phai trangan han co gOc ngoai to tai thai diem cuoi nam thi du:gc, ghi nhan tren khoan muc chenh lech tygia hei dodi thuec tittle s0tren Bang can dOi ke toan va se chive ghi gidm van (taunien do tiep theo.

Cdc khodn Wang duang tien la cac khodn dau to ngan han khOng qua 3 thang , cO kha nang chuyendOi de clang thanh tien va kh6ng co nhieu ro trong chuyen dei thanh tien ke to ngay mua khoandau to do tai thai diem bao cao.

Nguyen tac ghi nhan hang ton kho

Hang ton kho dugc tinh theo gidgec. Trtrang hgp gia tri thuan co the thgc hien dugc thap hon giagOc thi phai tinh theo gid tri thuan co the thgc hien chive. Gia gOc hang ten kho bao gem chi phimua, chi phi the bien va cac chi phi 1i8n quan trgc tiep khdc phat sinh de co dugc hang ten kho 0dia diem va trong thai hien tai.

Gia tri hang ton kho dugc xac dinh theo pfurcrng phap binh quart gia quyen.

Hang ten kho dugc hach toan theo phuang phdp ke khai thuang xuyen.

Dtr phang ,gidm gid hang tan kho dirge lap vao thai diem cu6i nam la s6 chérth lech gifra g6cdm hang ton kho len han gia tri thuan co the thuc hien dugc cita chimg.

3. Nguyen tac ghi nhan cac khoan phai thu thuong mai N IA phai thu khAc

Cdc khoan phai thu Ichach hang, khoan tra trade cho ngoai ban, va cac khodn phdi thu khdc taitiled diem bao cao, neu:

Co th0i han thu hai hoac thanh toan dtrai 1 nam (hoac trong met chu ky san xuat kinh doanh)dugc phan loai la Tai san ngan han.

CO thai han thu hai hoac thanh toan tren I nam (hoac tren mat chu ky san xuat kinh doanh) dugcphan loai Id Tai san dai han.

4. Nguyen tac ghi nit'an va khan hao tai san co dinh

Tai san co dinh hiru hinh va v6 hinh dugc ghi nhan theo gia g6c. Trong qua trinh sir dung, tai sanco dinh hal hinh dugc ghi nhan theo nguyen gia, hao men luy ke va gid tri can lai.

Khau hao dugc trich theo phIrcrng phap cluang thang. Thai gian khau hao dirge uOc tinh nhu sau:

Nha cita, vat kien tritcMay mOc thiet biPhtrang tien van taiDung cu quan lyPhan mem may tinh

05 - 26 'lam07- 12 nam06 - 10 nam03 - 06 nam

03 nam

11

Ce

TRiCH

DICH

T111 CH

vAI

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 Ly Thirang Kit - Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket thac ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

Nguyen tac ghi nhan N/A von hoi cac khan chi phi di vay

Chi phi di vay dirge ghi nhan vao chi phi san xuat, kinh doanh trong ky khi phdt sinh, tra chi phi divay lien quan trgc tiep den viec dau to xay clung hoac san xuat tai san del dang dirge tinh vao gidtri cua tai san dO (clugc von hod) khi co du cac diet' kien quy dinh trong Chuan muc Ke toan ViaNam se 16 "Chi phi di vay".

Chi phi di vay lien quan trtrc tiep den viec dau Pr xay dung holac san xuat tai san do dang clugctinh vao gia tri caa tad san do (clugc von hod), bao g6m cac khoan lai tien vay, phan bO cac khoAnchiet khau hoac phu trai khi phat hanh trdi phieu, cac khoan chi phi phu phat sinh lien quan tgiqud trinh lam dux tuc vay.

Chi phi lai vay v6r1h6a trong nam IA 8.442.090.325 cleng.

Nguyen tac ghi nhan va phfin b6 chi phi tra trulk

Cac chi phi tra trugc chi lien quan den chi phi san xuat kinh doanh nam tai chinh hien tai dugc ghinhan la chi phi tra trugc ngan han va clugc tinh vat) chi phi san xuat kinh doanh trong 'tam taichinh

Viec tinh va phan be chi phi tra tru gc dai han vao chi phi san xuat kinh doanh tong ky hach towndirgc can cir vac) tinh chat, mac d6 tong loai chi phi de chon phuang phdp va tieu tilde phan b6hop ly. Chi phi tra tnrac dugc phdn b6 clan vao chi phi san xuat kinh doanh theo phuang phap&rang thang.

Nguyen tac ghi nhan chi phi phai tri

Cac khodn chi phi iliac t6 chua phat sinh nhtrng thrgc trich tru gc vao chi phi san xuat, kink doanhtrong Icy de dam bao khi chi phi phat sinh thgc to khOng gay dot bién cho chi phi san xuat kinhdoanh ten co sa darn bao nguyen tac phu hop giva doanh thu va chi phi. Khi cac chi phi do phatsinh, neu co chenh lech \Teri so da trich, ke toan tien hanh ghi b8 sung ho'A'c ghi gidm chi phi twangting vOi phAn chenh lech.

•Nguyen tac ghi nhan von cho s& him

Van dau to cUa cho sit him ducyc ghi nhan theo se yen thgc g6p caa cho ser

Co tac la lgi nhuan sau thus' thu nhap doanh nghiep caa C6ng ty se dirgc ,chia cho cac dong,ticclugc ghi nhan theo de nghi cua HOi clang qudn tri trong viec phan ph6i lai nhuan trinh Daico dong. CO tire co the clugc irng trugc cho co dOng, nhtmg chi dugc chi phan con lai khi da clugcDai hOi co dong phé duyet trong Dai hOi co dong thir gng nien hang nam.

Cdc khoan da tru, cac guy, dugc trich tir lgi nhuan sau thus thu nhap doanh nghiep theo Dieu ledtrgc thOng qua Dai hOi co clOng khi co de nghi caa HOi dong quan

8. Nguyen tac ghi nh4n ghi nhan cac khan tra thtrang mai va phai tra khac

Cac khoan phdi tra ngtrai ban, phai tra khac tai th6i diem bdo cdo, n6u:

Co thai han thanh toan clugi 1 nam hoac trong mot chu ky san xudt kinh doanh clugc phan loaing ngan han.

CO thai han thanh toan teen 1 nam hoac tren mat chu ky san xuat kinh doanh dugc phan loai IAng clai han.

30372,

/NG T:

MIN HU

VU Tlf. • K..•141-1 E

.16A T1

.M VIE

P. HO '

12

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 Ly Thuang Kiet - Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket thnc ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

9. Nguyen tic va phirang phdp ghi nh4n doanh thu

Doanh thu ban hang

Doanh thu ban hang dugc ghi nhan khi deng thin thOa man cdc dieu kien sau:Phan ion rui ro va lgi ich gan lien yin quyen so hail sari pham hoac hang h6a da du gc chuyen

giao cho ngtrai mua;C8ng ty khOng con näm giir quyen quan IY hang h6a nhu noted s& him hang h6a hoac quyen

kiem scat hang boa;- Doanh thu chive xac Binh tuong clai chac chan;

COng ty da thu dugc hoac se thu dugc lgi ich kinh t6 tir giao dich ban hang;- Xac dinh dugc chi phi lien quan den giao dich ban hang

Doanh thu cung cap' dich

Doanh thu cung cap dich vu dtrgc ghi nhan khi ket qua cua giao dich (16 dugc xac dinh mot cachBang tin cay. Truang hop viec cung cap dich vu lien quan den nhieu ky thi doanh ,thudugc ghinhan trong ky theo ket qua phan cOng viec da hoan thanh vdo ngay lap Bang Can dOi ke toan cdaky do. Két qua cda giao dich cung cap dich vu dugc xac dinh khi thOa man cdc dieu kien sau:

Doanh thu dugc xac Binh tuong cfoi chac chan;- Co Icha nang thu dugc Igi ich kinh to tir giao dich cung cap dich vu do;

Xac Binh dugc phan cOng viec da hodn thanh vao ngay lap Bang can dOi ke toan;Xac dinh dugc chi phi phat sinh cho giao dich va chi phi de hoan thânh giao dich cung cap dich

vu do

Phan cOng viec cung cap dich vu da hoan thanh dugc xac Binh theo phuang phdp cldnh gi g cOngviec hoan thanh.

Doanh thu hoat Ong tai chinh

Doanh thu phat sinh tir tien tai, tin ban quyen, co tirc, lgi nhuan du gc chia va cdc khoan doanhthu boat dOng tai chinh Ichac dugc ghi nhan khi thOa man dOng theri hai (2) dieu kien sau:- CO kha nang thu dugc lgi ich kinh to tir giao dich dO;- Doanh thu dugc xac dinh tuong dai chac chän.

Co tire, lgi nhuan dugc chia dugc ghi nhan khi COng ty dugc quyen nhan co tire hoac dugc quyennhan lgi nhuan tir viec g6p von.

9. Nguyen tic va phtrung phap ghi nh4n chi phi thu g thu nh4p doanh nghiep hien hanh, chi phithu g thu nh4p doanh nghiep hoin Iai

Chi , phi, thug ,thu nhap doanh nghiep hien hanh dugc )(de dinh teen cosothu nhap chiu thus vathug suat thug TNDN trong näm hien hanh.

Chi phi thug thu nhap doanh nghiep hoan , lai dugc xac clinh,tren ca so so chenh Lech tam thin dugckhau nix, so chenh Lech tam thin chiu thu g va thu g suat thug TNDN.

17,4Ns0.fr\

VAN

TOAN

)AN ,

13

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 14 Thu6ng Kiet - Tp.Thai Binh - Tinh Thai Binh Cho Warn tai chinh ket thdc ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tier) theo)

V. THONG TIN BO SUNG CHO CAC KHOAN MIX TRINH BAY TRONG BANG CANDOI Id TOAN

Tien va cac khoan tu'o'ng ducrng tien31/12/2011 01/01/2011

VND VND

TiLl mat 608.564.000 852.709.900Tien Dili ngan hang 9.303.859.850 1.758.644.156Cdc khodn tuctng &rang tien (tien gni co kY han) 14.200.000.000 12.000.000.000

C(ing 24.112.423.850 14.611.354.056

Cale khoan Tau to tai chinh ngan ham31/12/2011 01/01/2011

VND VND

Den tit ngan han (tien gfri co icy han) 10.000.000.000

CU'ng 10.000.000.000

Cac khoan phai thu no'n han khac31/12/2011 01/01/2011

VND VND

Phai thu bao hiem cd nhan 88.688.000 45.689.000Phai thu Wen thue thu nhap ca. nhan 7.701,850 5.466.600Phai thu 1ai tien 622.722.000Phdi thu khac 45.898.060 19.085.000

Ciing 142.287.910 692.962.600

Hong ton kho31/12/2011 01/01/2011

VND VND

Nguyen lieu, vat lieu 8.165.765.493 8.509.473.316C6ng cu, dung cu 831.652.839 869.446.971Chi phi sari xuat kinh doanh der dang 4.894.961.265 3.839.784.004Thanh 815.355.486 945.486.057

COng gii gific hang ten kho 14.707.735.083 14.164.190.348

Du ph6ng gidm gid hang ton kho

Gia tri thuan co the thgc hien dugs cna hang ton kho 14.707.735.083 14.164.190.348

14

CONG TY CO PHAN BIA HA NOI - THAI BINH BAO CAO TAI CHINH309 LY Thu6ng Kiet — Tp.Thai Binh - Tinh Thai Binh Cho Warn tai chinh ket fink ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHiNH (tiep then)

5. Tang, giam tai san co dinh hiru hinh

Nguyen giä

Nha cfra,vat kien true

May mac,thiet bi

Phuongvan tai

Thiet biquán 157

Dan vi tinh: &Ong

T6ng cOng

SO du dau nam 9.354.981.700 83.969.385.413 1.279.990.290 1.273.909.383 95.878.266.786S6 tang trong nam 2.075.373.078 1.413.023.636 29.545.455 3.517.942.169- Mua trong nam - 1.413.023.636 29.545.455 1.442.569.091- Dau to xay dung co ban hoan thanh 2.075.373.078 2.075.373.078So giam trong Warn 36.000.000 36.000.000- Thank 1Y, nhuong ban 36.000.000 36.000.000S6 dtr cuoi nam 11.430.354.778 85.346.409.049 1.279.990.290 1.303.454.838 99.360.208.955

Gii tri hao men luy keSO du dau nam 8.473.945.033 58.871.046.193 789.258.629 745.833.395 68.880.083.250Khan hao trong nam 275.718.155 4.003.645.822 139.068.804 199.791.128 4.618.223.909So giam trong nam 26.550.000 26.550.000- Thank 1Y, nhuang ban 26.550.000 26.550.000S6 du cu6i nam 8.749.663.188 62.848.142.015 928.327.433 945.624.523 73.471.757.159

Gin tri cOnTai ngdy dau Mani 881.036.667 25.098.339.220 490.731.661 528.075.988 26.998.183.536Tai ngny emit nam 2.680.691.590 22.498.267.034 351.662.857 357.830.315 25.888.451.796

- Nguyen gia tai san co dinh cu6i nam da kh6u hao het nhung van cOn sir dung: 41.263.967.464

15

CONG TY CO PHAN BIA HA NOI — THAI BINH309 Ly Thtremg Kiet — Tp.Thai Binh - Tinh Thai Binh

BAO CAO TAI CHiNHCho nam tai chinh ket thnc ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (titp theo)

Tang, giam tai san co dinh vO hinh

Nguyengia

Din vi SingPhAn mem

may tinh

SO du dau nam 107.282.000s6 di • cuoi nam 107.282.000Giä tri hao mem 114 ke

•So du dau nam 44.162.018KhAu hao trong nam 35.760.667s6 du euiii Ham 79.922.685Gid tri con 14iTai ngAy dau nam 63.119.982Tai ngAy , nam 27.359.315

Chi phi xfiy citing co• ban dang

31/12/2011 01/01/2011

VND VND

Xay dung co ban dO dang- Du. an Xay dung nha may bia 50trieu lit/nam tai 35.025.180.415 9.469.265.331KCN Song Tra tinh Thai Binh- Mua sam lap dat day chuy&I chi& chai 30.000chai/h

51.550.338.067 45.692.564.557

COng 86.575.518.482 55.161.829.888

Chi phi trá trt ••e dni han

31/12/2011 01/01/2011 coTRACH

VND VND DIGHTAI CH

Chi phi ding cu dung cu phanb6 dai 819.703.519 745.165.899 \A

Chi phi saachila lon tai san 224.064.668 497.349.113 9)1,Chi phi ba.o tri phan mem quail lY 27.250.000 26.484.104Chi phi trd truac clai ban khdc 1.406.831.217 1.608.885

ging 2.477.849.404 1.270.608.001

Vay va no ngAn han

31/12/2011 01/01/2011

VND VND

Vay ngan han (*) 35.000.000.000 1.950.277.375

COng 35.000.000.000 1.950.277.375

(*) La, lchodn vay ngan han TOng COng ty phan ,Bia ruin nude giAi khat HA NOi theo hop dingvay von so 01/2011-VV ngdy 18/03/2011. Lai suat la 14% nam. Khodn vay nay &roc darn bdobang than bO gia tri tai sari cua C6ng ty tai dia chi 309 &rang Ly Thtrerng Kiet, thânh phi ThaiBinh.

16

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 Ly Thtreng Kiet - Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket fink ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

Thue va cac khoan phai nop nha nirOc31/12/2011

VND

01/01/2011VND

Thu6 gia tri gia tang 881.325.564 1.576.920Thue tieu thu dac biet 3.982.318.138 5.845.444.784Thue thu nhap doanh nghi 'ep 4.247.436.881 2.600.619.111Thue thu nhap ca Whin 12.438.850 11.503.800Thu6 tai nguyen 369.953 300.121

COng 9.123.889.386 8.459.444.736

Chi phi !lai tra31/12/2011 01/01/2011

VND VND

Chi phi phai trd khac 1.665.428.864 8.292.640

COng 1.665.428.864 8.292.640

Cac khoan phai tri, phai nip khdc31/12/2011 01/01/2011

VND VND

Kinh phi ding down 183.296.084 105.663.464Chi& khau tam gift cua khach hang 688.655.500 756.821.746Tien co tirc chtra trdCac khoan phai trd, phdi nOp khdc

328.050383.500 368.358.000

;5372,

NG T'

872.663.134 1.230.843.210Cling HiCM HU

V11 Tlf,

;f41:1 Kt

Phai tra dal han khac iFMT

M VII31/12/2011 01/01/2011

VND VND HO '

Nhan ky ctrgc KEG bia Inax, ket nhga, va 450m1 745.032.000 467.032.000Nhan kj ctrgc v6 chai bia thug tinh 1.437.339.796 1.396.738.047

COng 2.182.371.796 1.863.770.047

14. Vay va no • dai han

La khoan vay cua Ngan hang TMCP Ngoai throng Viet Nam chi nhanh Thing Long theo hapdong tin dung so 224/11/VCBTL-DTDA ngdy 31/08/2011 de dal./ ttr xay dung Mid may bia cOngsuit 50 trieu lit/nam. Lai suit vay Id 18,5%. Thai han vay Id 96 thing. Bien phap dam bdo tien vayId khoan bac. lanh cua TOng COng ty Co phan Bia rugu ,ntrOt giai khat Ha NOi vii gia tri 330 tylong va todn tai sin hinh thanh trong trong lai von vay, von to co va von khac cua dkr anbao g6m quyen sir dung dat, tai sin On lien trait dat, may in6c, thiet bi, cong trinh xdy dung vacac quyén, lgi ich khac phat sinh tir du an tri gia tr6c tinh la 454 t' dOng.

17

CONG TY CO PHAN BIA HA NQI — THAI BINH

BAO CAO TAI CHINH309 LY Thueing K*— Tp.Thai Binh - Tinh Thai Binh

Cho nam tai chinh ke't thnc ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CH1NH (tiep theo)

15. V6n chit so. hint

Bang d6i chieu bien diing cfia von chit s6 him

VOn dau to Thfing dtr von Chenh lech Qus, dau to Qu'Y dt • pitting nhufin sau thugcfia chit so- hiru co phfin gia hOidoii phat trien tai chink cht •a phfin phial

SO du. (Ian nam trtr6c 30.000.000.000 548.889.142 1.403.000.000 9.624.131.011Tang vein trong nam truOv 10.000.000.000 2.992.269.400Lai trong nam tru6c 22.002.015.843Trick cac qu'y 6.154.131.011 1.260.000.000 (9.624.131.011)

S6 culii nam trtr •c 40.000.000.000 2.992.269.400 6.703.020.153 2.663.000.000 22.002.015.843

Tang von trong nam nay 36.912.260.000 (147.272.727)Lai trong nam nay 12.790.181.778Trich cac quy Dam 2010 14.683.387.045 697.000.000 (17.027.387.045)Co tire 2010 bang tin (4.974.628.798)BiL do, ng khdc (1.713.186.557)

S6 du cuoi nam nay 76.912.260.000 2.844.996.673 (1.713.186.557) 21.386.407.198 3.360.000.000 12.790.181.778

Chi tiet von dau to cfia chit so' hiru

31/12/2011 01/01/2011

VND VND

T6'ng cling ty CP Bia - Rtrqu —Nu& giai khat Ha NOi 51.000.000.000 66,31 20.400.000.000 51,00Von gOp cua cac dial tuvng khdc 25.912.260.000 33,69 19.600.000.000 49,00

COng 76.912.260.000 100,00 40.000.000.000 100,00

18

CONG TY CO PHAN BIA HA NQI — THAI BINH BAO CAO TAI CHIN I309 LY ThuOng Kiet — Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket thik ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (titp theo)

Cac giao dich ve von vol cac chit sir hint va phan

VOn dau to dm chit s6 him

phi CO ttic, chia loi nhan

Nam nay

VND

Nam truerc

VND

V6n g6p clau nam 40.000.000.000 30.000.000.000VOn gOp tang trong nam 36.912.260.000 10.000.000.000Von gOp giarn trong namVon gOp cuOi nam 76.912.260.000 40.000.000.000Co tirc da. chia

Co phitu

(4.974.628.798)

31/12/2011 01/01/2011

SO luting co phieu clang Icy phat hanh 7.691.226 4.000.000SO luting co phieu da ban ra cOng chang 7.691.226 4.000.000- Co phi&t pha thOng 7.691.226 4.000.000SO luting CO phieu dtrgc mua laiSO luting co phieu dang Itru hanh 7.691.226 4.000.000- Co phigiu pha thOng 7.691.226 4.000.000- Co phiéu uu dai

Menh gia co phieu dang Itru hanh: 10.000 long

VI. THONG TIN BO SUNG CHO CAC KHOAN MUC TRINII BAY TRONG BAO CAO KETQUA HOAT BONG KINH DOANH

Nam nayVND

Nam trulfrc

VND

Doanh thu ban hang va cung cap dich vu 162.690.588.220 187.010.882.296Doanh thu ban hang va cung cap dich 160.692.961.601 184.490.974.850Doanh thu khdc 1.997.626.619 2.519.907.446

Cdc khan gifim trir doanh thu 49.870.229.462 57.255.819.779Thue tieu thu dac biet 49.870.229.462 57.255.819.779

Doanh thu than 1.4 ban hang va cungcap dich vu

112.820.358.758 129.755.062.517

Doanh thu thuan ban hang va cung cap dich vu 110.822.732.139 127.235.155.071Doanh thu thuan khdc 1.997.626.619 2.519.907.446

Gia von hang ban

Nam nay Nam trueic

VND VND

Gid von ban hang va dich vu da cung cap 90.467.800.990 98.303.654.151Cid von Idiac 413.256.599 436.254.026

COng 90.881.057.589 98.739.908.177

19

n Il

CONG TY CO PHAN BIA HA NQI — THAI BINH BAO CAO TAI CHINH309 Ly Thnerng Kiet — Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh ket tinac ngay 31/12/2011

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

5. Doanh thu host dOng tai chinh

Nam nay Nam truck

VND VND

Lai tien girl, tien cho vay

1.743.544.627

1.451.062.522

COng

1.743.544.627

1.451.062.522

Chi phi tai chinh

Nam nay Nam truirc

VND VND

Lai tien vay 154.532.718 150.296.175

COng 154.532.718 150.296.175

Chi phi thi4 thu ni4p doanh nghib hien hanh

Thus thu nhap doanh nghiep phdi n6p cna COng ty dirge xac Binh v6i thus suet la 25% ten thunhap chiu thue.

Quyet Man thus cua COng ty se chiu sir tra cua co quan thug. Do vise ap dung luat va cdc quidinh ye thus dOi v6i nhieu loai giao dich khdc nhau co the &roc giai thich theo nhieu each khacnhau, so thuS &roc trinh bay ten Bao ca.() tai chinh co the bi thay dOi theo quyet dinh caa co quanthue.

Bang a& tinh mire thuS thu nhap doanh nghiep hien hanh cua doanh nghiep &roc trinh bay dtr6iday:

Nam nayVND

Nam truce

VND

TOng Igi nhuan ke loan trtrOc thus 17.164.063.129 25.402.634.954Cdc khodn dieu chinh tang 325.684.396 501.551.586Cac khodn dieu chinh giamTong thu nhap tinh thus 17.489.747.525 25.904.186.540Thus suet thus thu nhap doanh nghiep 25% 25%Chi phi thus thu nhap doanh nghiep tinh ten thunhap chit' thus nam hien hanh

4.372.436.881 6.476.046.635

Thué thu nhap doanh nghiep &roc giam (3.075.427.524)Dieu chinh chi phi thus thu nhap doanh nghiep caacac nam trtrerc vao chi phi thus thu nhap doanhnghiep hien hanh nam nay

1.444.470

Tong chi phi thi4 thu nhap doanh nghie;p hienhanh

4,373.881.351 3.400.619.111

20

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 Lji Thuerng Kiet - Tp.Thai Binh - Tinh Thai Binh Cho nam tai chinh k gt thnc ngay 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

Lai co' ban teen co phieu

Nam nay

VND

Nam trul•

VND

Lgi nhuan kg town sau thug thu nhap doanh nghiep 12.790.181.778 22.002.015.843Cdc khodn di git chinh- Cdc khodn di gu chinh tang- Cdc khoan di gu chinhLgi ,nhuan phan b6 cho co dOng s6 him cophi gu phO thOng

12.790.181.778 22.002.015.843

Co phigu phO thOng lu-u hanh binh quan trong ky 5.240.767 3.695.890

Lai co' ban tren co phieu 2.441 5.953

Chi phi san xuat kinh doanh then yeu t6

Nam nay Nam truck

VND VND

Chi phi nguyen lieu, vat lieu 67.620.772.905 73.034.123.756Chi phi nhan c6ng 16.274.522.183 15.871.131.632Chi phi khan hao tai san co dinh 4.653.984.576 7.542.930.710Chi phi dich vu mua ngodi 5.289.971.630 5.655.176.656Chi phi khac bang tign 4.365.998.347 2.721.062.844

Cong 98.205.249.641 104.824.425.598

VII. NHVNG THONG TIN KHAC 6.236i71:;

CONG TYThOng tin ve cic ben lien quan CN NHIN

vu

Trong n'arn 2011, COng ty phat sinh cac nghiep vu chit y6u vai cdc ben lien quan nhu sau: CHINH Kt 1A KIEM TONW VIE'

Cac ben lien quan M6i quan he N6i dung nghiep vu Gia tri giao dichIP HO C(VND)

T6ng COng ty Cp Bia rugu nu& COng ty me Mua nguyén vat lieu 15.674.749.195giai khat Ha NOi Ban thanh pham 86.510.140.200

NhansOp von 30.600.000.000Tr-a co 2.481.299.997Vay ngan han 35.000.000.000Ira lai vay 5.926.188.055

Dgn 31/12/2011, the khodn chua (lucre thanh Man vai cdc ben lien quan nhu sau:

Gia tri khoanCac ben lien quan

M6i quan he N6i dung nghiep vu phai thu/ (phaitra) (VND)

Tang COng ty Cp Bia rugu nude COng ty me

Ban thanh pham

898.647.906gidi khat Ha NOi

Vay ngdn han

(35.000.000.000)

21

NgtriYi 14p bit'u Ke toAn trtriing Oc

Nguy& Thanh Chuang Hang Trong Thu.

Thai Binh, ngdy 18 thang 02 nam 2012

CONG TY CO PHAN BIA HA NOI — THAI BINH BAO CAO TAI CHINH309 Ly Thu.:mg Tp.ThAi Binh - Tinh Thai Binh Cho nand tdi chinh ket thnc ngdy 31/12/2011

BAN THUYET MINH BAO CAO TAI CHINH (tiep theo)

So lieu so sinh

SO lieu so sanh Id so lieu tren Bdo cdo tdi chinh cho nam tai chinh kC't thfic ngdy 31 thdng 12 nam2010 do COng ty TNHH Dich vu to van tai chinh ke todn va kiLn than Nam Vi't (AASCN) kië'mtown.

N \

. 'AN

OAN 1 *AN

22