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AUDITORS REPORT
To the Shareholders of Big Rock Brewery Ltd.
We have audited the consolidated balance sheets of Big
Rock Brewery Ltd. as at March 31, 1997 and 1996 and the
consolidated statements of income and retained earnings and
changes in financial position for the years then ended.
These financial statements are the responsibility of the
Company's management. Our responsibility is to express an
opinion on these financial statements based on our audits.
We conducted our audits in accordance with generally
accepted auditing standards. Those standards require that we
plan and perform an audit to obtain reasonable assurance
whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis,
evidence supporting the amounts and disclosures in the
financial statements. An audit also includes assessing the
accounting principles used and significant estimates made by
management, as well as evaluating the overall financial
statement presentation.
In our opinion, these consolidated financial statements
present fairly, in all material respects, the financial
position of the Company as at March 31, 1997 and 1996 and
the results of its operations and the changes in its
financial position for the years then ended in accordance
with accounting principles generally accepted in Canada.
Calgary, Canada
May 20.1997
Ernst & Young
Chartered Accountants
This Annual Report
Financial
Highlights | Report to
Shareholders
Management Discussion
and Analysis | Auditors'
Report
Financial
Statements and Notes |
Corporate
Information

Big Rock Brewery
5555 76th Ave S.E., Calgary, Alberta,
Canada, Phone: 403-720-3239, Fax: 403-236-7523
ale@bigrockbeer.com
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