N° 11102001 11103001 11104001 11105001 11106001 11107001 11108001 11109001 11109002 11133001 11134001 11134002 11134003 11135001 11136001

11136002 11137001 11138001 11172001 11173001 11174001 11175001 11176001 11177001 11178001 11183001 11184001 11185001 11186001 11187001 11188001 11205001 11235001 11303001 11304001 11307001 11401001 12102700 12102701 12103700 12103701 12105001 12107001 12107002 12107003 12108001 12112001 12113001 12202700 12202701 12202702 12206700 12206701 12209001 12209002 12209003 12209004 12209005 12209006 12209700 12209701 12209703 12209704 12209705 12209706 12209707 12209708 12209709 12209710 12209711 12209712 12209713 12209714 12211001 12213001 12214001 12221001 12221002 12221003 12221004 12221005 12221006 13101001

Name Commercial And Industrial grounds Buildings Technical installations, Material And Tools Others furniture And Material Means of transport Recoverable packing Fixed assets Except Exploitation Fixed assets In progress Fixed assets In the course of Road Depreciation Cumulate Real Depreciation Cumulate - Machines And Equipment Provision Investments Provision Pr Immo Depreciation Depreciation Material And Office furniture Depreciation Means of transport Provision Loss in value Matde Transport Depreciation Packing Immo depreciation Except Exploitation Revaluation Grounds Revaluation Buildings Revaluation Material And Tools Revaluation Furniture And Office equipment Revaluation Means of transport Revaluation Packing Immo revaluation Except Exploitation Amortissements Cumules Revalue Real Amort. Amortissements Cumules Revalue Mob. Amortissements Cumules Revalue Material De Trsp Amortissements Cumules Revalue Packing Depreciation Cumulate Reevimmo Except Exploitation Software Depreciation Software Participation At cost Bramin participation Prets Divers is More than One Year old Other Guarantees Art.De Conditionnementet D' Emball. Art.De Conditioning And D' Emball. Raw materials Brewery Limo raw materials Beers In progress End products Beers End products Lemonades End products Freezes Importees drinks Prov.Pertes/Stocksartico Prov.Pertes/Stocks Mat.1eres Spare parts Brewery Spare parts Limonaderie Spare parts Moulds Articles Of Publicity Brewery Articles Of Limonaderie Publicity Chemicals Of Cleaning Brewery Chemicals Of Limonaderie Cleaning Fuel Fuel Data-processing supplies Brassrie Data-processing supplies Limonaderie Various matters And Supplies Brewery Various matters And Supplies Limonaderie Maintenance product Bragis Nonlies With the Production Maintenance products Limo Nonlies With the Production Equipment Of the Bragis Personnel Equipment Of the Limoki Personnel Office supplies Bragis Office supplies Limoki Products Of Bragis Laboratory Products Of Limoki Laboratory Stock Bragis Canteen Stock Limoki Canteen Stock Bragis Dispensary Stock Limoki Dispensary Provision Loss/Spare parts Provison For Deprec. Provisions For Losses/Stocksdivers Cours De Route Matieres Premieres Cours De Route Art. C.Route Beers Cours De Route Pieces De Rechange Cours De Route Stocks Fournitures Diverses Cours De Route Articles De Publicite Receipts On standby Bcr Gisenyi

In progress Bcr Cg Euroscpte 010-00000172-93 Engag. NonCommercial Operations Guarantee Payee Opco Packing Bank overdraft Partie Exigible has Short Ready Termede L.Litigious Balances Damages And Insurances To be recovered Bank-movement Debiteursans Pces Justifying Doubtful debtors Provisions For Doubtful Debtors Short-term Payees guarantees Personnel. has Credit balances Provision For Exchange difference .G.Banque Intersiege transfer Engagements In progress Bcr Cg Engagements In progress Bcr Cg Usd Engagements In progress Bk Cg Engagements In progress Bk Cg Usd Engagements In progress Bk Eur Engagements In progress Fina Cg Engagements In progress Ecobank Engagements In progress Cogebanque Engagements In progress Accesscpte 10557411011-65 Engag.13101002 13101008 13101009 13101010 13101011 13101012 13101013 13101014 13101015 13101016 13101017 13101018 13101029 13101036 13101037 13102001 13104001 13104002 13104003 13104004 13104005 13104006 13104007 13104008 13104009 13104010 13104011 13104036 13104037 13199001 13201501 13201502 13201503 13203501 13203502 13203503 13206001 13301001 13301700 13301701 13301702 13301703 13302001 13303001 13303002 13303003 13303010 13303700 13303701 13304001 13307001 13308001 13384001 13401001 13401002 13401003 13401004 13402001 13403001 13404001 13405700 13406001 13407001 13408001 13413001 13501001 13601600 13604600 13606600 13699700 14101001 14124001 14124002 14201700 14201701 14203001 14206001 14222700 14222701 14222702 14223001 14284001 14284002 14290001 Receipts On standby Bcr Cg Receipts On standby Bk Cg Receipts On standby Bk Rwamagana Receipts On standby Fina Ruhengeri Receipts In Att Finabq Gisenyi Receipts On standby Fina Cg Receipts On standby Fina Kbgo Receipts On standby Eco Gisenyi Receipts On standby Ecobank Cg Receipts On standby Eco Nyagatare Receipts On standby Cogebanque Receipts On standby Access Receipts On standby Usd Access Receipts On standby Kcb Popular Recet. Advances And Ready Short term Advances For Taking out of bond/Imports Deductible VAT (Suppliers) Chock No 99-00031-8 TAX CREDIT ON TAXES Partie Exigible has Short Ready Termede Long run Payees loads To set out again In advance ASSOCIATED COMPANIES CUSTOMERS M/SES NOT FACTUREES AT THE ASSOCIATED COMPANIES Co.Usd Access Engagement In progress Kcb Engag.s Connected. In progress C.En Att.Terme Brd Partie Exigible has Short Ready Termede Long run Bk Local suppliers Foreign suppliers Reclassification Of the Creditors Royalty Guinness License Invoices To be received Invoices has Rec Fourn Loc Gis INVOICES TO RECEIVE IMPORTATION Goods And Services To be received Cptes Debiteurs has Credit balances Customers Without Movements. In progress Banks Populair Counterpart Of Bank overdraft Bank account FRW USD bank account EURO bank account Count Caisse FRW Count Caisse USD Count Caisse EURO Cash In Transit (Case-Banks) Third short-term loan Customers Customers Freezes Other Customers Foreign customers Doubtful customers Internal regularization Cpte Transfer Intercodes Prod REGUL DELIVERY NOT INVOICE COUNT OPENING Transfer Intersieges Stock Count Of Waiting Lettering Provisions For Doubtful Customers Supplier Advances Accordee Reclassification Of the Debtors Creditors has Debit balances Advertizing customers Kiosks And Articles Banks .

Sales Bg Importees Receipts Sales P4p Bg Sold production Ice Sales Abroad Beers Sales Abroad Bg SALE BEERS AT THE ASSOCIATED COMPANIES Sale B. /Part Heineken Carryforward Again/Heineken Share Bottom line On standby Of Affect. Provisions Pr Consuming Correction. Malt . /Part State Rwdais Carryforward Again/Share Of the Rwandan State Revaluation surplus Fixed assets Revaluation surplus Stock Reserve Legal Reserves Tax Reserves Optional Result To affect (reg.G At the Associated companies Reductions in price Beers Reductions in price Importees Beers Reductions in price Bg Packaging items And D' Embal. H+L) Sold production Beers Sale Importees Beers Receipts Sales P4p Beers Sold production B. Reduction To be granted Expenses Marketing To be paid Other Loads To be paid Other Fact To receive Opco Associated companies Dividends To pay Heineken Associated companies (NonCommercial Credits) INVOICES SERVICES GROUPS Count Reclassification Groups Royalty Mutzig License INVOICE TO RECEIVE (OPCO) Received guarantee Opco Packing Other Provisions For Pertesa Short term LONG-TERM DEBT BRD LONG-TERM DEBT BK Long-term debt Brd Long-term debt Bk Debts has + Of 1 Year: Interests To receive Not Fallen Subsidies Of Equipment PROVISION FOR LARGE TALKS Provision For Bank deposits In Dispute Funds For Loads And Losses Various Capital ACTIONS the RWANDAN STATE Issue premiums Bottom line On standby Of Affect.G.14299700 14301001 14301002 14301701 14301702 14302001 14304001 14304700 14305001 14305002 14307001 14307002 14307700 14307701 14308700 14308702 14308703 14310700 14311001 14312001 14320001 14323700 14324001 14331700 14332001 14332002 14332003 14333001 14333002 14333700 14401001 14422001 14424001 14430001 14430002 14501600 14503600 14506600 14507600 14508600 14520600 14522001 14599700 14809001 15102001 15102002 15106001 15106002 15122001 15404001 15451001 15805001 15812001 15812002 16101001 16104001 16201001 16202001 16202002 16203001 16203002 16204001 16204002 16205001 16209001 16209002 16211001 21101700 21101701 21101702 21102700 21102701 21102702 21104700 21105700 21106700 21109700 21110700 21301001 21301002 21302001 31001700 31011009 31011700 Received guarantee Packing Current liabilities Bank/Mouvement Crediteursans Pces Justificatives Provision Missing On Case Administrators And Auditors Income tax VAT Consolidates To pay VAT Collectee (Customers) Movable tax On Dividends Movable tax On Royalties Wages To pay Expatriates Wages To be paid Daily Wages To be paid National Free supplies To take Tax Prof On Remuneration Farg (Funds Of Assistance To the Survivors Of the Genocide) Reserves For Execution Judgments Tax On Consumption Dividends To pay Rwandan Actionnaireetat DIVIDENDS TO PAY SHAREHOLDER RWANDAN STATE Land Personal tax Sonarwa Reprocesses Complementair Movable tax On Dividends Social case Of Rwanda GUARANTEES RECEIVED FOR KIOSKS VARIOUS RECEIVED GUARANTEES Cautions Recue Machine Beer has Pre Guarantees Received For Kiosks Others Received guarantees Co-operatives And Mutual Bralirwa Freight/Transport To be paid Rebates.

Expenses Of Laboratory And Analyzes Quality Write .Pces De Rechange Conveys Consumption For Fabricationpalettes NEGATIVE VARIATIONS STOKS CHECHMATE.Publicitaires Write . Expenses Of Waste elimination And Rejects Professional cleaning Sallesd' Congestions Ecological loads Waste water treatment HANDLING CHARGES VARIOUS HANDLING CHARGES Electricity Methane . Cost Of the End products In Stock Real costs ART.Products In progress CONST OFF CHECHMATE USED-FINISHED PRODU Cost Matters Utilisees-Various (For the Production) Cost Of the Products In progress Defabricat. Cons.Off On Products In progress Loss Produced Write .Raw materials Production costs Sold End products Beers Production costs Of Sold End products B.Off On Art.31011701 31011702 31011703 31011704 31011705 31011706 31011707 31011708 31011709 31011710 31011711 31011712 31061001 31081700 31091700 31102001 31103001 31104001 31201001 31201002 31203700 31203701 31204001 31204002 31204003 31207001 31207002 31208001 31208002 31210001 31210002 31211001 31401001 31403001 31601001 31605001 31613001 31614001 31616001 31617001 31618001 31801001 31802001 31802900 31811001 31811002 31901001 31901700 31901701 31901702 31902700 31902701 31902702 31902703 31903700 31903701 31903702 31903703 31904700 31904701 31904702 31905700 31905701 31905702 31931700 31931701 31931702 31931703 32001700 32003700 32004700 32007700 32010700 32013700 32014700 32019700 32103001 32115001 32120001 32121001 32130001 32130901 32201001 32202001 Sweeten Yeast Dye Caramel Guinness extract Hop Rice Corn Sorghum Acid Citric Carbonic gas Concentrate Limonades Extract Aml Compound Cost Utilisees Matters .ET Of PACKING Negative variation On Artico Stock Positive variation On Artico Stock Negative variation On Stocks Raw materials Positive variation On Stocks Raw materials Negative variation On Stock Produced In progress Positive variation On Stock Produced In progress Temporary provision On Inventory change Negative variation On Stock End products Positive variation On Stock End products Negative variation On Stock Goods POSITIVE VARIATION ON STOCK GOODS Negative variation On Others Stocks Positive variation On Others Stocks Variation Of Inventory On Utilities Stock VARIATION ON SEMI MANUFACTURE PRODUCED FINISHED VARIATION ON END PRODUCTS MANUFACTURE Cost Of Sold-Artico Stock Cost Of Sold Stock .G Production costs Of the End products Freeze Sold stocks Importees Beers Cost Stock Sold Bg Importees Transport Interns (Intersieges) Transport Per Third On Purchases HIRING OF VEHICLES Sundries Of Export Expenses Of Distribution Per Third Agricultural seeds Sorghum And Chemicals Consumption Chemicals Factories Ecarts Negatifs On Stock Chemicals Machines Ecarts Positifs On Stock Chemicals Machines Consumption Spare parts Machines Ecarts Negatifs On Stock Spare parts Machines Ecarts Positifs On Stock Spare parts Machines CONSUMPTION SPARE PARTS VEHICLES Different consumption Matters (Equipment) Neg variations.Off On Others.Off On Importees Drinks Write .Off On Spare parts Write . Consumption Advertizing Articles Negative variations On Stock Publicaires Articles Positive variations On Stock Publicaires Articles CONSUMPTION CHEMICALS OF CLEANING Neg variations.CONDIT.Off On Stocks Packing Write .Off On Stocks Raw materials Write . POSITIVE VARIATIONS STOKS CHECHMATE. Pos variations. Pos variations.

External medical care External expenses Of Laboratory External Pharmaceutical expenses Travel And Stay For Medical reason Dispensary Fees Doctors Various loads Agents In Retirement Seniority pay Gifts. Re-examined.Soc. Vehic Ad spaces EXPENSES OF PRODUCED LAUNCHING EXPENSES OF DESIGN MARKS/PRODUCED Expenses Of Revival Marks Degustation/Amelioration Marks Promotional price Free supplies With the Consumers Promotion/Grossist. Stages. Cabaret Vtes promotion/Bars.Soc. Distributer Other Expenditure Of Sales promotion Expenses D' Install. Electricity No-claims bonus And Premium Of Individual Merit Expatriates No-claims bonus No-claims bonus And Premium Of Individual Merit Subordinates Gratification Frameworks And Agents De Maotrise Gratification Subordinates Transport Of the Personnel Transport allowance Frameworks Transport allowance Subordinates Expenses Conveys Transport Of Staff Allowance Of these Sundries Residences Free supplies With the Personnel Financial expenses On Aupersonnel Loans . Re-examined. Posters Design Commercial Cinema Design Commercial Internet Production costs Articlespublicitaires Publicite/Paneaux.Publi/Bar. Posters Cinematographic publicity INTERNET ADVERTIZING Taxes/Billboards Expenses Advertizing agencies Installation Sales outlets Design Commercial TV Design Radio operator Commercial Design /Journaux Publicit Spot.Soc. Festivities And Primede Marriage Travelling expenses Ore basket Water..32204001 32206700 32206701 32206702 32206703 32206704 32210001 38101001 38102001 38103001 38104001 38105001 38109001 38111001 38117001 38121001 38122001 38123001 38124001 38125001 38127001 38129001 38131001 38201001 38202001 38203001 38209001 38312001 38325001 38403001 38407001 38502001 38601001 38602002 38603003 38609004 38702001 38702002 38702003 38902001 38903001 38908001 41001001 41001701 41001702 41002700 41003700 41004001 41009700 41009701 41009702 41009703 41009704 41021001 41101001 41105001 41105002 41201001 41201700 41201701 41205001 41205002 41205003 41205004 41205005 41205006 41206001 41211001 41212001 41220001 41220002 41221001 41221002 41221003 41221700 41221701 41222001 41222700 41222701 41223001 41224001 41224002 41224700 41224701 Oils And Greases Gas oil/Consumption Gas oil/Consumption Vehicles Gasoline/Consumption Gasoline/Consommationsvehicules Fuel oil Water Publicity TV (Diffusion Spot) Radio publicity (Diffusion Spot) Publicity/Newspapers. Loads/Secur. Sponsor Music Sponsor Sport Cultural sponsor Sponsor Others Study Of Walk Provisions Expenses Of Marketing Expenses Of Produced Launching Small Art. Loads De Secur. Cabarets Loads Agents Of Div Promotion Wages And Prolongation Expatriates Wages Wages And Prolongations Subordinates Overtime Nationals Precede Of Night Allowance Of End of a career Premiums Frameworks And Supervisors Premiums Subordinates Allowances Frameworks And Agentsde Controls Allowances Subordinates Allowances Expatriates EXPENSES OF THE PERSONNEL IMMOBILIZE Daily wages And Prolongations LOCAL FEES Others expenses De Consultance Loads De Secur.

Expenses Internet And Satellite Expenses Of Telephone And Fax Wiring. Maintenance And Reference mark.Hors Expoitation PRODUCT OF TRANSFER VARIOUS Product On Obligations Packing Equipment With Real Depreciation Recoveries Deadened.41225001 41225700 41225701 41236700 41301001 41302001 41303001 41303002 41305001 41306001 41307001 41308001 41309700 41310001 41310002 41310003 41311001 41311002 41401001 41402001 41507700 41510001 41512001 41515001 41521001 41602001 41610001 41701001 41701002 41702001 41703001 41703002 41704001 41704700 41705001 41706001 42004001 42004002 42101700 42102700 42109001 42201001 42203001 42204001 42204002 42301001 42302001 42303700 42304700 42305001 42306001 42306002 42307001 42307002 42309001 42309002 42309005 42310001 42311001 42312001 42312002 42315001 42316001 42320001 42325001 42325002 42325003 42331001 42601001 42603001 51001001 51002001 51003001 51004001 51005001 51006001 51007001 51008001 51009001 51102001 51102002 51103001 51103002 51103009 No-claims bonus No-claims bonus No-claims bonus Contribution Pr Supplementary pension Expenses Of Recruitment Removal expenses Expenses Of Formation And Foreign Al' Training course Expenses Of Local Formation Travelling expenses Local mission Travelling expenses Mission Abroad Expenses Of Lodging. Repair And Maintenance Hardware Annual Data-processing licenses Real Rental loads Expenses Of Mat.Roulant Hiring Maintenance Maintenance And Repair Imm.Machines And Equipement Provision/Investment . Maintenance Maintenance Maintenance And Rolling stock Repair Spare parts Means of transport Maintenance And Pallets Repair Others maintenance And Equipment Repair Expenses Of Guarding Other Services Consume Tax On Consumption Beers Tax On Consumption B. Mail And Photocopies Office supplies And Print Material And Equipment Not Immobilize Subscription And Publications Fire insurance Industr Buildings Fire insurance Residential Buildings Insurance Civil responsibility Other Insurances Expenses Of Bank Commission On Credoc Commissions On Appropriations Bench Washing Canteen Expenses Of Act And Dispute Local fees Subsidies And Subsidies Grant Contributions Occupational classes Irrecoverable credits Admnistrateurs remuneration Sundries Administrators And Police chiefs Other Others Loads And Losses External listeners And Auditors Work Of the Same Pourelle Company WORK OF THE COMPANY FOR IT SAME PRODUCT OF TRANSFER GROUNDS Product Of Transfer Buildings Product Of Transfer Machines And Equipment Product Of Transfer Movable And Material Mean of transport product Of Transfer PRODUCT OF TRANSFER EMBALLAGESRECUPERABLES Product Of Transfer Immobilisat. Equipments With the Damping-Machines Recovery Amort. Restaurant Lodging.G RESTITUTION TAX ON CONSUMPTION Import duties Land Impt Impts And Taxes Others Movable tax Public relations Expenses Of Station. Restaurant Equipment Of the Personnel Funerary expenses Restoration House Of Passage Expenses Of Visa And Work permit Uniform And School Minerval Div Provisions Expenses Of the Personnel Meetings And Conferences Foreign visitors Consomm.

L+H) .51104001 51104002 51105001 51105002 51106001 51106002 51107001 51115001 51122001 51122002 51127001 51127002 51145001 51201001 51202001 51217001 51218001 51232001 51242001 51244001 51252001 51253001 51254001 51302001 51302002 51303001 51307001 51307002 51308001 51310001 51312001 51320001 51401001 51409001 51409002 51413001 51450700 61105600 61105601 61107600 61302001 61321001 61322001 61325001 61325002 62001001 62101001 62102001 62301001 63103001 63104001 63104002 63302001 69101001 69102001 Equipments With the Damping-Material Recovery Amort.Immeubles recoveries Amortis.Immo Horsexploitation Depreciation Software Provision For Loss Recovery Provision For Loss Funds For Loads And Losses Various Recovery Provisions For Loads And Losses Others Provision For Long Term Incentive Plane Prov.Reev. Depreciation Revalue .Materiel De Trpt Equipments With Depreciation . Equipments With the Damping-Material Of Transport Recovery Amort.Reev.Mobilier And Mat.Pertes/Stocks Artico Prov.Pertes/Stocks Mat.Real Amort.Immo Except Exploitation Provision For Loss De Valeurmat.Packing Recovery On Depreciation Packing Equipment In Amort.Reevalues-immobilization Except Exploitation Recoveries Amort.1eres Provision For Loss Stock Spare parts RECOVERY PROVISION FOR INVENTORY LOSS PDR Provision For Losses Stocksarticles De Publicite Uninsured losses Profits On Damages Small Differences On Invoices Loss On Exchange difference Profits On Exchange difference Exchange difference Not Realized Less Negligible Pay Royalty Guinness License Loss On Guarantees Packing Sale Draff C02 sale Others sales Products Of Hiring Receipts Transport Hts technical assistance Other Loads Services Groups Redevence Mutzig License Received dividends Others products And Profits Handling charges Break-ins Packing VARIATIONS ON PARK PACKING Banking interests Receipts Interests On Dettes has Lt (Banks) Banking interests Of Overdraft Interests On Loans Income tax Backs D' Impt Tax fines And Penalties Movable tax On Royalties BOTTOM LINE TO AFFECT Result To affect (Reg.