công ty cổ phần bảo hiểm ngân hàng đầu tư và phát triển việt nam bic báo cáo tài chính quý 3 2012

T6ng Cong ty Co pha'n Bao hiem
Ngan hang Dau tu' va Phat
trien Viet
Nam
Bao cao Tai chinh
Quji III narn 2012
1
-
Ong C6ng ty BAo him BIDV
pnvc LVC
Tra ng
BAO cAo
TAI CHINH
Bang can dOi ke toan

3 - 4
Bac) cao ket qua hoat dOng kinh doanh

5 - 6
Bac cao

chuyen
tien
to

7 - 8
Thuyet minh bac cao tai chinh

9 - 21
212
1

BAO CAO TA1 CHINH QUY 111/2012
Tong C6ng ty BAo hiern BIDV
BANG CAN DOI KE TOAN
Quy Ill nam 2012
Tai ngay 30 Mang 09 nam 2012
Dan vi: VND
TAI SAN
ti
t
;
4
0
Z
0
Thuyet
mink
TO ngay 30
thang 09 nam
2012
TO ngay 31
thang 12 (lam
2011
A. TAI SAN NGAN HAN
100
1.693.644.288.237
1.866.413.592.692
I.

Tien
110

4
56.722.517.929
17.800.852.232
1. Tien mat tai qu9
111
568.173.837
605.026.144
2. Tien gill ngan hang
112
56.146.344.092
17.056.226.088
3. Tien Clang chuyen
113
8.000.000
139.600.000
II. Nu
tu
,
ngin han
120
5
1.230.609.651.951
1.400.608.746.540
1.

DAu tir chirng khoan ngan han
121
107.059.200.387
143.889.012.493
2.


DAu tu' ngan han khac
128
1.138.500.000.000
1.279.073.200.000
3.

Du
,
ph6ng giam gia dAu tty ngan
han
129
(14.949.548.436)
(22.353.465.953)
III. Cac khohn phai thu
130
6
398.466.748.199
443.856.341.301
1. Phai thu dla khach hang
131
372.428.850.135
409.141.183.925
2. Tra tuft cho ngu
,
Oiban
132
1.592.026.890
678.042.882
3. Thue gia tri gia tang duvc khAu tru

,

133
8.465.952.693
7.994.634.946
4. Phai thu khac
138
33.110.061.129
32.375.581.984
5. Du
,
phong cac khoan phai thu kho
dal
139
(17.130.142.648)
(6.333.102.436)
V. Tai san ngan han khac
150
7.845.370.158
4.147.652.619
1. Tam Ong
151
7.363.231.566
3.452.188.363
2. Chi phi tra tru
,
o'c
ngAn
han
152

121.824.092
266.149.756
3. Tai san ngan han khac
154
360.314.500
429.314.500
B. TAI SAN DAI HAN
200
214.261.170.767
136.213.005.415
I. Tai san
c6
Binh
210
7
14.704.883.647
8.576.494.889
1. TM san
c6
dinh hipu hinh
211
7.1
6.409.500.111
6.511.853.206
Nguyen gia
212
29.829.635.722
28.361.387.359
Gia tri hao mon lOy Ice
213

(23.420.135.611)
(21.849.534.153)
2. Tai san
c6
dinh thud tai chinh
214
7.2
1.795.383.536
2.064.641.683
Nguyen gia
215
2.152.579.273
2.152.579.273
Gia tri hao mon lOy ke
216
(357.195.737)
(87.937.590)
3. Tai san
co
dinh vo hinh
217
7.3
6.500.000.000
-
Nguyen gia
218
6.556.057.850
56.057.850
Gia tri hao mon lOy Ice
219

(56.057.850)
(56.057.850)
//. Cac
khohn clAu tu
,
tai chinh dai
harp
220
8
193.526.287.120
121.606.510.526
1. DAu hi
,
cht:rng khoan dai han
221
120.145.833.333
50.000.000.000
2. DAu tu
,
vac cac cong ty lien doanh,
lien ket
4. DAu tu' dai han khac
222
228
23.380.453.787
50.000.000.000
21.606.510.526
50.000.000.000
5. Du' phong Om gia dAu tu' dai han
229

-
-
III.
Tai san dai h.pn khac
240
6.030.000.000
6.030.000.000
1. Ky qu9 bao hiem
241
6.000.000.000
6.000.000.000
2. Ky ct.tvc, ky qu9 dai han
242
30.000.000
30.000.000
3. Chi phi tra trutec dai hpn
261
-
-
TONG CQNG TAI SAN
250
1.907.905.459.004
2.002.626.598.107
3/21
BAO CAO TAI CHINH QtA
,
111/2012
n
Lam Tung
ng Clam clOc

TOng COng ty Bac) hiem BIDV
BANG CAN D61 KE TOAN (tiap theo)
Dan 0: VND
NGUON VON
To
40
Z
0

Thuyet
mink
Tpi ngay 30
thang 09 nam
2012
Tpi ngay 31
thang 12 nam
2011
A.
Ng PHAI TRA
300
1.165.118.128.781
1.252.728.142.373
I. N7 nggn hpn
310
710.065.650.657
821.469.334.345
1. Phai tra ngutei ban
313
9
230.915.003.169

240.347.597.966
2.

NgLrifyi mua tra ben trirdec
314
6.490.611.667
8.315.273.924
3. Thue va cac khoan phai n6p Nha
nu
,
dec
315
10
15.934.550.502
16.527.238.981
4. Phai tra cong nhan vien
316
22.150.635.849
16.305.812.063
5.

Chi phi phai tra
317
27.696.792.788
19.379.257.044
6. Phai tra khac
318
399.979.601.095
519.253.362.416
7. Qu9 khen thipOeng va phOcIcei

319
6.898.455.587
1.340.791.951
IL
No
,
clai hpn
320
484.593.302
542.138.757
1. Na dai han
322
484.593.302
542.138.757
III. Cac khoan dcr phong nghig"p
vy
330
11
454.567.884.822
430.716.669.271
1. Dv ph6ng phi
331
216.298.942.741
190.128.680.491
2. Dy' ph6ng bOi thirtmg
333
180.997.715.966
199.947.985.990
3. Dv phong dao dOng Ian
334

57.271.226.115
40.640.002.790
B. VON CHID SO HOU
400
12
742.787.330.223
749.898.455.734
I. NguOn von
410
742.787.330.223
749.898.455.734
1. Von dau ter ct.ia chi, see hiru
411
660.000.000.000
660.000.000.000
2.
Thang du'
von co
phan
411.1
2.271.699.140
2.271.699.140
3.
CO phieu qu9
412
(6.577.533.810)
(6.215.238.666)
4. Chenh loch t9 gia
413
-

5. Qu9 clau tu
,
phat
then
414
-
6. Qu9 dv phong tai chinh
415
1.800.187.891
1.800.187.891
7. Qu9 der trO
,
bat bu0c
416
6.908.485.087
4.853.369.576
8. Lgi nhuan sau thue china phan phoi
418
78.384.491.915
87.188.437.793
TONG CONG NGUON VON
430
1.907.905.459.004
2.002.626.598.107
CAC CHi TIEU NGOAI BANG CAN DOI KE TOAN
CHI TIEU
A
Ma
so
Thuyet

Tpi ngay 30
Mang 09 nam
Tpi ngay 31
thang 12 nam
mink
2012
2011
1.
No' kho doi eta xir 19 (VND)
2.293.099.309
2.293.099.309
2.
Ngoai to cac bpi
- DO la M9 (US$)
1.964.896,41
1.974.577,64
- Euro (EUR)
_
.,
,
-7
7
-
7-
-
z
,
278,78
287,04
Ba Lai Ngan Giang

Clam 8Oc Ban Tai chinh Ka toan
Ngay 16 thang 10 nam 2012
4/21
BAO CAO TAI CHINI1 QUY I11/2012
TOng Cong ty 136o hiem BIDV
BAO cAo
KET QUA KI NH DOANH
Quji III narn 2012

Dan VND
Chi Veit
Ma
s6
Thuy4t
minh
Quy III
Lay k6 to cat, nam den
cu6i
quy nay
Nam nay
Ndm trutrc
Nam nay
Nam
MA*
Thu phi bao hibm
g6c
Thu phi nhan tai bao
hi6m
Cac khoan giam ft&
Chuyen phi nhuvng tai

bao hiem
I-loan phi, Om phi
(Tang)Igiam dy
,
phong
phi
Thu hoa king kinh
doanh bao hiem
Thu khac hoat Ong
kinh doanh bao hitIm
Thu khac
Doanh thu

than tie
hoat dOng kinh doanh
bao hi6m
Chi b6i thutongbao
hi6m
goo,
tra Ulm bao
hi6m
Chi b6i thuteng flan
tai bao hi6m
Thu bol thu•ng
nhuvng tai bao hi6m
B61 thun!rng thuic
trach nhiCem WC, lai
(Tang)/giam dip phong
136i thuteng
Trich du' phong dao

Ong Idon
Chi khic hoat dOng
kinh doanh bao hiem
Chi khac hoat ding kinh
doanh bao hi6m g6c
Chi HH hoot Ong KDBH
g6c
Chi khac
Chi khac hoat dOng kinh
doanh nhan tai bao hiem
Chi HH n*, TBH
Chi khac
Chi phi trt,rc tier, khac
lien quan den hoot ding
bao hiem
01
02
03
04
06
08
09
10
13
14
15
16
17
21
23

24
25
26
27
33
34
35
38
40
137.277.277.101
10.985.438.122
(50.196.910.041)
(49.168.124.329)
(1.028.785.712)
5.549.793.482
15.100.628.374
558.320.205
558.320.205
119.274.547.243
(56.743.173.470)
(5.652.705.238)
24.287.236.968
(38.108.641.740)
16.527.108.707
(4.903.290.259)
(29.064.475.334)
(26.973.815.109)
(12.630.621.423)
(14.343.193.686)
(2.599.550.551)

(2.599.550.551)
-
508.890.326
125.856.975.078
10.979.500.406
(52.287.023.520)
(50.919.418.136)
(1.367.605.384)
7.812.978.900
15.581.874.271
561.760.869
561.760.869
108.506.066.004
(77.950.667.165)
(2.495.481.954)
36.540.859.153
(43.905.289.966)
(5.158.508.358)
(2.595.322.111)
(34.621.206.355)
(23.177.247.391)
(11.141.099.880)
(12.036.147.511)
(2.825.503.232)
(2.825.503.232)
-
(8.618.455.732)
458.281.402.189
65.434.288.231
(191.091.223.925)

(187.883.732.640)
(3.207.491.285)
(26.170.262.250)
54.598.854.194
12.927.005.550
12.927.005.550
373.980.063.989
(188.843.175.149)
(11.362.625.804)
86.378.746.698
(113.827.054.255)
1.404.170.812
(16.631.223.325)
(109.310.545.331)
(82.952.456.759)
(38.724.467.005)
(44.227.989.754)
(14.843.433.661)
(14.843.433.661)
(11.514.654.911)
424.953.247.499
50.598.790.661
(181.467.813.067)
(174.272.410.567)
(7.195.402.500)
(25.525.696.896)
48.640.350.138
12.008.914.934
12.008.914.934
329.207.793.269

(290.542.031.116)
(7.288.659.468)
175.309.746.065
(122.520.944.519)
(11.188.235.543)
(8.822.480.402)
(95.251.757.533)
(69.200.258.167)
(33.731.498.532)
(35.468.759.635)
(12.849.564.473)
(12.849.564.473)
(13.201.934.893)
501
BAO CAO TAI CHINH
QUI?
111/2012
T6n Lam Tung
TOng Giam
cróc
TOng C6ng ty Bac) him BIDV
Chi het,
Ma
s6
Thuyet
minh
Quy III
Luy ke ter du 'tam den cue' quy nay
Nam nay
Nam truNfrc

Nam nay
Nam truor
T6ng chi
tro tiep
host
dOng kinh doanh
bao hiOrn
Lai nhan Op hoat
ding kinh doanh bao
hiorn
Chi phi Chung a chi
phi hanh chinh
Loi nhan/(18) than
kinh doanh bao hlim
Doanh thu hoot ddng
tai chinh
Chi phi hoot Ong tai
chinh
Lol nhan/(16) hat
ding tai chinh
Thu nhap khac
Chi phi khac
M(I6) khac
Lai/(16)
Ur
hoat ding
diu tu
,
vao ding
ty

lion doanh, lien kat
Tong lai nhan/(16) k6
tan tru'&c thu6
Thu6
Thu nhap doanh
nghidp phial ndp
Lai

nhuan/(16)

sau
thu6 thu nap doanh
nghlap
Lai

co
,

ban

troll

c6
phi6u
41
42
44

45
46

50
51
52
53
54
55
57
60
61
62
13
(55.549.298.626)
63.725.248.617
(50.675.792.898)
13.049.455.719
38.292.566.580
(14.780.530.412)
23.512.036.168
(23.920.014)
(48.298.390)
(72.218.404)
-
36.489.273.483
(9.088.914.067)
27.400.359.416
414
(86.280.326.790)
22.225.739.214
(4.680.231.365)
17.545.507.849

205.409.815.643
(198.361.539.751)
7.048.275.892
1.017.574.027
(52.384.742)
965.189.285
-
25.558.973.026
(5.161.408.896)
20.397.564.130
309
(238.364.652.099)
135.615.411.890
(140.523.507.682)
(4.908.095.792)
127.474.731.192
(34.259.881.066)
93.214.850.126
297.364.494
(183.955.209)
113.409.285
1.773.943.261
90.194.106.880
(21.691.437.247)
68.502.669.633
1,038
(237.783.417.997)
91.424.375.272
(85.621.970.249)
5.802.405.023

320.204.206.468
(256.673.215.010)
63.530.991.458
1.139.463.143
(663.633.992)
475.829.151
1.281.072.727
71.090.298.359
(15.889.764.486)
55.200.533.873
836
Ba
Lai Ngan Giang
Giam
dóc
Ban Tai chinh Ka toan
Ngay 16 thang 10 nam 2012
6/21 BAO CAO TAI CHM{ QUY 111/2012
TOng Cong ty Bac) him BIDV
BAO CAO l_t_YU CHUYEN
TIEN Te
(Phwyng
phap
gian tiep)
Qu9 III nam 2012
in
s
40
Z
0

CHI TIED
Thuyet
mink
Luy ice tu' fret, 'lam den cu
.
& quy nay
Nam nay
Nam truar
2
3
4
5
6
8
9
11
12
13
14
15
16
20
21
22

23
24
25
26
27

30
31
32
I.
LU'U CHUYEN TIEN TU' HOAT DQNG
KINH DOANH
Loi nhuan/(16) tru
,
CPc thus
Dieu chink cho
cac
khoan:
KhAu
hao tai
sari
c6
dinh
Cac khoan
dkr phong
(1_50/1_6 do chenh lOch ty gia chu
,
a thkrc

hion
(Lai)/L6 tir cac hoat dOng dau tu
,

Chi phi lai vay
Loi nhuan tip holt Ong kinh doanh
trtpac thay dei von Iu'u Ong

(Tang)/Giam cac khoan phai thu
Tang/(giam) cac khoan phi' VA
(Tang)/Giarn chi phi tra trirac
Chi phi lai vay da tra
Thuo thu nhap doanh nghiOp da nOp
Phai thu tir cac hoat dOng khac
Tien chi khac tir cac hoat d6ng kinh doanh
Wu chuyen
ben
than tip hoat dOng
kinh doanh
II.
LU'U CHUYEN TIEN TU' HOAT DQNG
DAU TU'
Tien
chi d4 mua sam, xay dkrng tai san
co
.

s
a
n
dinh va cac tai san dai hpn khac
Tien thu tir thanh Ii', nhuvng ban tai san
co
dinh va cac tai san dai han khac
Tien chi cho vay, mua cac citing cy no' cua
cac dan vi khac
Tien thu cho vay, ban [pi cong cy no' cua
cac clan vi khac

TiOn chi dau kr
von
vao dan vi khac
Tien thu hoi
du tu' von vao
dan vi khac
Thu lai
tien giri va co
tirc
Lust, chuyen
ben
than tip hoat dOng
-
dau tu'
III.
LU'U CHUYEN TIEN TU' HOAT DQNG
TAI CHINE!
Tien thu tir phat hanh
co
phi6u, nhan
von
.

cua

.

_
gop cua chu sa hkru
TiOn chi tra

von
g6p cho cac chi set hiru,
mua la'
co
phieu cua doanh nghiOp da
phat hanh
90.194.106.880
2.847.666.575
44.813.452.516
(88.086.026.133)
753.929.997
50.523.129.835
21.617.958.714
(182.523.761.129)
144.325.664
(753.929.997)
(18.168.323.589)
3.239.665.511
(8.650.542.995)
(134.571.477.986)
(9.082.798.363)
56.608.694
(51.269.775.314)
156.753.010.826
88.029.417.439
184.486.463.282
(362.295.144)
71.090.298.359
3.500.379.202
57.335.486.131

(75.218.114.711)
13.064.527
56.721.113.508
419.928.131.301
20.509.467.768
449.096.622
(13.064.527)
(10.982.982.496)
15.610.178.128
(6.969.773.326)
495.252.166.978
(779.755.392)
169.035.012
(632.355.058.499)
68.398.001.978
75.049.079.699
(489.518.697.202)
7/21
BAO CAO TM CHINH QUI' 111/2012
(„):11.
-
7
-
1
-
5:1CLAI
Hig
G TY
PFIN
NAM,

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.
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T6ng C6ng ty Bac) him BIDV
Ma
s6
CHI TIEU
A

Thuyet
minh
Lay ice tip crAu nam
den cuiii
quk
nay
Nam nay
Nam &vac

33
34
35
36
40
50
60
61
70
Tien vay
ngAn
hen, dai han nhan duvc
Tien chi tra
ng g6c
vay
Tien chi tra no' thus tai chinh
Co tic, loi nhuan da tra cho chii s& hiru
Lu'u chuyen tien thuin tip host d6ng tai
.
chinh
Lull chuy6n tien than trong ky
Ti6n va cac khoin ttpang &Pang tien diu
4'
Anh htpdong ctia bi6n d'Ong ty gia h6i &sal
quy d6i ngoai tO
Ti6n va cac khoan twang dtpcmg tien cu6i
ky
(57.545.455)
(10.573.479.000)
(10.993.319.599)

38.921.665.697
17.800.852.232
-
56.722.517.929
-
5.733.469.776
21.421.465.480
-
27.154.935.256
Ba Lai Ngan Giang
Giam dOc Ban Tai chinh Ke toan
Ngay 16 thang 10 nam 2012
BAO CAO TAI CHM QU'CI III/2012
TOng Cong ty 136o hiem BIDV
BAN THUYET MINH CAC BAO CAO TAI CHINH
QUy III nam 2012
1. THONG TIN DOANH NGHIEP
TOng Citing ty CO phen Bao hiem Ngan hang Deu va Phat
trien
Viet Nam du
,
ac thanh lap
vao ngay 1 thang 10 nam 2010 theo Giey phep Dieu chinh
sO
11/GPDDC7/KDBH ngay 1
thang 10 nam 2010 cua BO Tai Chinh.
TOng Citing ty CO phen Bao hiem Ngan hang Deu tu' va Phat
trien
Viet Nam ("TOng C6ng
ty") &Ivo thanh lap ten ca sa thy

,
c hien
co
phen h6a C6ng ty Bao hiem BIDV - cong ty con
cua Ngan hang TMCP Deu tu' va Phat
hien
Viet Nam — mot ngan hang thirang mai
co
phen
du
,
o
,
c thanh lap theo
gi6y
phep
so
84/GP-NHNN ngay 23 thang 4 nam 2012 cua Thong
doc
Ngan hang nha nu
,
ac Viet Nam ma
tien
than la ngan
,
hang thurang mai
quOc
doanh
duvc
thanh lap theo Giay phep thanh lap va hoat Ong so 11GP/KDBH ngay 10 thang 4 nam

2006 do BO
,
Tai chinh
cap.
Ngay 5 thang 8 nam 2010, Cong ty de thy
,
c hien thanh ding viec
chao ban co phen len deu ra cong Chung. Tai thai diem chuyen dOi thanh cong ty
co
phen,
tong sO luting co
phen phat hanh cho cac
co
(long ngoai nha nuac la 11.682.491, chiem
17,7%
von
(lieu
io.
MOt sO
thong tin quan trong cua cong ty
co
phen bao
gOm:
TOng Cong ty CO phen Bao hiem Ngan hang Deu tu
,
va Phat
trien
Viet Nam
Tang 16, thap A, toa nha Vincom, 191 Ba Trieu, quen Hai Ba
Trung, thanh phO Ha NOi

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh
ton
thet, hoat
dOng du to
tai chinh va cac hoat citing khac theo quy
dinh cua phap luet.
Ngoai ra, TOng Cong ty cOng tham gia vao hop dOng lien doanh vai cac dOi tac tai COng
h6a Dan chi] Nhan dan Lao theo Grey Chirng nhen deu ra ntyac ngoai so
146/BKH/DTRNN do BO Ke hoach va Deu tu
,
cap
ngay 19 thang 06 nam 2008
d
thanh lap
ra C6ng ty Lien doanh Bao hiem Lao-Viet, trong do Tong Cong ty ser hCru 51%
tong von
dieu 10,
twang dung 1.530.000 USD. TOng Cong ty ke tht:ra khoan deu to lien doanh nay
tt:r C6ng ty Bao hiem Ngan hang Deu tu
,
va Phat
then
Viet Nam.
I/6n Dieu le
von (lieu
le ban
du
cua TOng Cong ty la 660 tj/ dOng.
SO von di6u 10
cua Tong Cong ty tai

thai diem ngay 30 thang 09 nem 2012 la 660 ty dOng (ngay 31 thang 12 nam 2011: 660
ty
(long).
Mang lir& hog el
-
Ong
Tong Cong ty co try so
,
chinh det tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quen
Hai Ba Trung, thanh pho Ha NOi. Vao thai diem 30 thang 09 nam 2011, TOng Cong ty co
hai mtyai
mot
(21) ding ty thanh vien tren ca nirac.

2.

CCY SO TRINH BAY

2.1

Chun rnur va He theing ke toe," ap dung
Cac bao cao tai chinh giCra nien dO cua TOng Cong ty

trinh bay bang dOng Viet Nam
("VND") phu hap vai Che dO Ke toan ap dung cho cac doanh nghiep bao hiem Viet Nam
ban hanh kern theo Quyet dinh
sO
1296TC/QD/CDKT ban hanh ngay 31 thang 12 nam 1996
cua BO Tai chinh va Quyet dinh
so

150/2001/QD-BTC ngay 31 thang 12 nam 2001
v6 vi0c
sCra dOi, b6 sung
Che dO ke toan doanh nghiep Bao hiem va cac Chun mkrc Ke toan Viet
Nam do BO Tai chinh ban hanh theo:
Ten Cong ty:
Dia chi:
LTnh vy'c hoat Tong:
9/2I
BAO CAO TAI CI IINI I Oti7111/2012
Tong C6ng ty Bao hiem BIDV
Quyet dinh
so
149/2001/QD-BTC ngay 31 thang 12 nam 2001
ye
viec ban hanh bon
Chan my'c Ke toan Viet Nam (Dqt 1);
Quyet dinh
so
165/2002/QD-BTC ngay 31 thang 12 nam 2002
ye
viec ban hanh sau
Chuen mu'c Ke toan Viet Nam (091 2);
Quyet dinh
so
234/2003/Q0-BTC ngay 30 thang 12 nam 2003
ye
viec ban hanh sau
Chuen my'c Ke toan Viet Nam (D91 3);
Quyet dinh

so
12/2005/QD-BTC ngay 15 thang 2 nam 2005
ye
viec ban hanh sau
Chuen
MI,FC
Ke toan Viet Nam (D914); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005
ye
viec ban hanh lo6n
Chuen my'c Ke toan Viet Nam (091 5).
Bang can doi
ke
toan giira nien dq, bao cao ket qua hopt dOng kinh doanh giCra nien dO,
bao cao lu'u chuyen
tier) to
giCra nien dO va cac thuyet minh bao cao tai chinh giCra nien dO
duvc trinh bay kern theo va viec sir dung cac bao cao nay kh6ng danh cho cac doi tuvng
khong dvqc cung
cap
cac thong tin
ye
cac thu tyc va nguyen tac va thong le Ice toan tai Viet
Nam va han nu'a khong dt.rqc cht.1 dinh trinh bay tinh hinh tai chinh, ket qua hopt dOng kinh
doanh va chuyen
ben
to theo cac nguyen
tAc
va thong le ke toan duVc chep nhan rOng
rai & cac riven va lanh thO khac ngoai Viet Nam.

2.2

Hinh thu'c
s6
ke toan ap dyng
Hinh thin
SO k6
toan ap dyng dt.rqc clang ky la Nhat ky
s6
cai.
2.3

Hien (16 ke toan
Nien dO ke toan cua T6ng Cong ty bat
du tir ngay
1 thang 1 va Fret th0c ngay 31 thang 12.
2.4

Deng tien ke toan
T6ng C6ng ty thkrc hien viec ghi chep
so
sach ke toan bang VND.
3.

CAC CHINH SACH Kt TOAN CHC1
YEU
3.1

Tien va cac khoan twang dwang
den

Tien va cac khoan Wang dtycvng
tien
bao gom
tien
mat tai
qu9, ben
giri ngan hang, c6 tinh
thanh khoin cao, co kha nang chuyen dOi de clang thanh cac lugng
tien
xac dinh va khOng
có nhieu rui ro trong chuyen dOi thanh
tien.
3.2

Lai ich 6
,
cling
4
,
lien doanh
TOng C6ng ty co lqi ich a cong ty lien doanh ma Tong Cong ty co th6a thuan dOng kiem
scat. Cac khoan deu hr vao cac cong ty lien doanh duqc ghi nhan theo phiyang phap
von
chi sa hiyu, theo do TOng Cong ty se ghi nhan phan lqi ich cua Tong Cong ty trong lei 16
cua
cong ty lien doanh vac bao car) ket qua hopt dOng kinh doanh giCra nien dO theo ty le
kiem scat cua TOng Cong ty a cong ty lien doanh.
Cac bao cao tai chinh giCra nien dO cua cac cong ty lien doanh duqc lap cOng ky bao cao
vai Tong Cong ty. Cac dieu chinh thich hqp da duqc ghi nhan de bao dam cac chinh sach
ke

toan duqc ap dyng thong nhet vai chinh sach ke toan cua Tong Cong ty trong trithng
hop
can thi4t.
3.3

Dhu tu' chu'ng khoan va
cac
khoan clhu tu' tai chinh khac
DAu tu' chirng khoan
Deu tty chirng khoan bao
gOm
cac khoan
du
tu' chirng khoan nq va chirng khoan
von. DAL,
tu' chirng khoan duqc phan lopi thanh

ngan han va dau tu
,
dai hpn nhu' sau:
10/21
BAO CAO TA1 CHINH Q1_11111/2012
Tong Cong ty Bao hiem BIDV
Dhu tu
,
nghn
han bao
g6m
cac khoan d5u tu
,

co
phieu niern
yet, cO phieu chua niem yet,
trai
phieu chinh phu va trai phieu cong ty dao han trong yang 12 thing ho5c dy' dinh
nam giir du
,
ai mot nam.
DAu tu
,
dai han bao
g6m cac khohn deu
tu
,
trai phieu chinh phu va trai phieu ding ty diy
dinh nam giO
,
ten mot nam.
DAu fir dal han khac
Cac khoin dAu tip gop
von
dii han khac the hiOn cac khoan
du tux von
vac) cac din vi khac
ma T6ng C6ng ty co dual 20%
quyen bieu quyet
vi dong thai Tong C6ng ty IA
cO
d6ng
sang 15p; hoc la di tic chien luvc; hoc co khi nang chi ph& nhAt dinh vac, qua trinh 15p,

quyet
dinh cac chinh sach tai chinh vi hoat d6ng cua doanh nghiep nh5n deu tu
,
thong qua
van bin them thu5n cir nhan sty tham gia HOi dOng Quin tri/Ban Dieu hanh.
Du ph6ng giam gia
cac
khoan cidu
Dir phong giam gia cac khoan dau tu
,
duvc tinh toan dva ten th6ng tu
,
228/2009/TT-
BTC do B6 Tai Chinh ban hanh ngay 07 thing 12 nam 2009.
3.4

Cac khohn phai thu
Cic khoan phii thu, bao
gom
cac khoin phai thu tir khach hang va cac khoan phii thu
khac, du' c ghi nh5n ban
du
theo gia
g6c
vi luon duvc phan anh theo gia
g6c
trong thai
gian
tiep
theo.

Cac khoin phii thu duvc xem xet trich 15p du
,
ph6ng rui ro theo tu6i no' qua han cua khoan
ng
hoc theo du
,
kien
ton
thit co the xay ra trong trizang hqp khoin rig china
den
han thanh
Wan nhting
t6
chu
,
c kinh
to
lam vio tinh trang phi sin hoc dang lim thu tuc giai the;
ngt.red no'
met
tich, bo
ton,
Clang bi cac ca quan phat luat truy
t6,
xet xix hoc dang thi hanh
an hoc da chet. Chi phi du
,
phong phat sinh duvc hach town vac chi phi quin ljr doanh
nghiep tren bao cao ket qui hoat d6ng kinh doanh giCra nien d6.
06i vai cac khoin no' phii thu qua han thanh toan thi min trich 15p du

,
phong theo twang
din dm Thong tu
,
so
228/2009/TT-BTC do B6 Tai chinh ban hinh ngay 7 thing 12 nam
2009 nhu
,
sau:
Thai gian qua han

Mix trich du phOng
TO
,
ten sau (06) thing den dual WA (01) nam

30%
TO
,
mot (01) nam den dual hai (02) nam

50%
TO
,
hai (02) nam den dual ba (03) nam

70%
Tren ba (03) nam

100%


3.5

Sir dung
cac
mtec tinh
Viec trinh bay cac bao cao tai chinh giCra nien d6 yeu c5u Ban Tong Giam floc phii thtyc
hien cac uric tinh va gii dinh inh twang den
so lieu
bao cao cua tai sin, no' phii tra ding
nhu
,
viec trinh bay nhu
,
ng khoan cong ng
tiem
tang. Cac uric tinh vi gia dinh nay cung inh
Wang den thu nh5p, chi phi vi ket qui 15p du
,
ph6ng. Cac uric tinh nay chu
yeu
duvc dkra
tren dinh tinh va rui ro chtia xic dinh nen ket qui thkrc
to
c6 the se rat khic din tai viec du
,
phong co the phii sira d6i.

3.6


Ghi nhOn tai san co dinh
Tai san
c6
dinh duvc the hien theo nguyen gia trir di gia tri hao mon lily ke.
Nguyen gia tai san
c6
dinh bao
gOm
gia mua vi nhipng chi phi c6 lien quan try
,
c
tiep
den
viec dira tai san vac hoat d6ng nhu
,
du
,
kien. Cac chi phi mua sam, n5ng
cep
va dOi mai tai
san
c6
dinh duvc
von
hoa vi chi phi bio tri, sira china du
,
qc tinh vao bao cao ket qua hoat
d6ng kinh doanh giCra nien d6. Khi tai san duvc ban hay thanh Ijr, nguyen gia va gia tri hao
11/21
BAO CAO TAI CHiNH QI.N

7
111/2012
Tong C6ng ty BAo him
BIDV
mon 10y ke duvc x6a
so
va bht kit cac khoan lai 16 nao phat sinh do thanh ljt tai san deu
duvc hach toan vao bao cao ket qua hoat dOng kinh doanh giCra flier) do .
3.7

Thud tai san
Viec xac dinh mot thoa thuan c6 phai la thoa thuhn thud tai san hay khong dkra ten ban
chat ciia thoa thuan do tai thai diem khai dhu: lieu viec thkrc hien thoa thuhn nay co phu
thu6c vao viec sir dung mot tai san nhht dinh va th6a thuan c6 bao gam dieu khoin
ve
quyen
sir dung tai san hay kh6ng.
Thud tai san dirac phan lopi la thud tai chinh
net.,
theo hap dOng thud tai san ben cho thud
chuyen giao phhn Ian

,
ro va lqi ich

lien vai
quyen
ser hiru tai san cho ben di thud. Tht
ca cac thoa thuhn thug tai san khac dirac phan loci la thud hoat Ong.
Trong twang hop Tong Cong ty

/a
ben di thug
Tai san theo hap dong thud tai chinh duvc
von
hoa ten bang can Oi ke toan tai thai diem
khai
du
thud tai san theo gia tri hap ljt cua tai san thud hohc,
neu
thhp han, theo gia tri
hien tai cua khoan thanh toan
tier,
thud
tai
thieu. Khoan
tiers goo trong
cac khoin thanh toan
tien
thud trong twang lai theo hap (long thud tai chinh duvc hach toan nhu
,
khoan no' phai
tra. Khohn
ben
lai trong cac khohn thanh toan
tien
thud duvc hhch toan vao ket qua hopt
Ong kinh doanh trong
suOt
thai gian thud tai san theo lai
suAt co

dinh tren
s6
du con lai cua
khoin no' thud tai chinh phai tra.
Tai san thud tai chinh da dirac
von
hoa duvc trich khhu hao theo phkrang phap khhu hao
&rang thang theo thai gian ngan han giCra trial gian him dung u
,
ac tinh va thai han thud tai
san,
neu
kh6ng chac chhn la ben thud se duvc chuyen giao
quyen
so
,
hiru tai san khi het
han hap d6ng thug.
Cac khoan
ten
thud theo hap d6ng thud hopt Ong duvc hach toan vao ket qua hopt Ong
kinh doanh theo phkrang phap dkrang thang trong thai hpn cila hap dOng thud.

3.8

Tai san
c6
dinh vo hinh
Tai san
co

dinh vo hinh duvc ghi nhhn theo nguyen gia trir di gia tri khhu hao 10y ke.
Nguyen gia tai san
co
dinh vo hinh bao
g6m gia
mua va nhCrng chi phi co lien quan trkrc
tier)
den viec dkra tai san vao sir dung nhu
,
du
,
kien.
Cac chi phi nang cap va doi mai tai san
co
dinh vo hinh dkrac ghi tang nguyen gia cua tai
san va cac chi phi khac dkrac hach toan vao ket qua hoat Ong kinh doanh khi phat sinh.
Khi tai san
co
dinh
vo
hinh dirac ban hay thanh Ijr, nguyen gia va gia tri hao mon lay Ice
dirac xoa
so
va cac khoan lai
16
phat sinh do thanh tai san dirac hach toan vao ket qua
hoat Ong kinh doanh.

3.9


Khdu hao va khdu tar
Khhu hao va khhu trir tai san
co
dinh hiru hinh
va
tai san
c6
dinh vo hinh duvc trich theo
phirang phap khhu hao &rang thhng trong
suOt
thai gian hiru dung (yen tinh cua cac tai
san nhu
,
sau:
May mac, thiet bi
Phkrang tien van chuyen
Tai san
co
dinh hCru hinh khac
PhAn
mem ke
toan
Tai san
c6
dinh
vo
hinh khac
3 - 7 nam
6 -
10 narn

5 nam
3 - 5 narn
4 - 5 nam
12/21
BAO CAO TAI CHiNH QU? 111/2012
TOng Cong ty Bac) hiem BIDV
3.10 Cac nghiOp vy bang ngoai
tg
Tong Cong ty ap dyng Wang clan theo VAS 10 "Anh hirang cua vi5c thay
86i tY
gia hoi
doar ("VAS 10") lien quan den cac nghi5p vu b5ng ngoai te.
3.11
DIP
phong nghlOp
vy
Cac quy dkr ph6ng nghi5p vy bao gom (i) du
,
phong phi chu'a duct twang, (ii) dkr ph6ng
bOi thkrng va (iii) thy phong dao dOng Ian. Viec trich lap du
,
phong nghi5p vy bao hiem
duvc thkrc hiOn theo cac phtyang phap quy dinh tai Thong tu
,
s6
156/2007/TT-BTC ngay 20
thang 12 nam 2007 va Thong kr
sira doi
86/2009/TT-BTC ngay 28 thang 4 nam 2009 cua
B6 Tai chinh.

Cy the phirang phap trich 15p dy
,
ph6ng nhu' sau:
(i) Dtr phong phi china durrc hu
,
Ong
Tong Cong ty ap dung phkrang phap tirng ngay de tinh phi bao hiem chkra duvc hu
,
deng
cho
tat ca
cac lopi hinh bao hiem theo cong thirc sau:
Phi bao hiem giir lai * SO ngay bao hiem con Ipi
cua hap dong bao hiem
TOng
s6
ngay bao hiem theo hap (long bao hiem
phOng boi thirang
Dkr phong bOi thkrang bao
g6m
dy
,
phong bOi thkrng cho cac
t6n
that da khieu npi
nhung den
cuoi
nam chkra giai
quyet
va thy phong 136i thkrang cho cac

ton
that da phat
sinh trach nhi5m bao hiem chi
,
a khieu npi.
Dkr phong bOi thkrang cho cac
ton
that da thong bao hoac yeu cau dOi bOi thutmg
nhkrng den
cu6i
k9 chkra giai
quyet
dkrac trich lap dkra ten ca sa tinh cua
tirng vu bOi thkrang thuOc trach nhi5m bao hiem da duvc thong bao cho ding ty
bao hiem hoac khach hang da yeu cau dal bOi thkrng tuy nhien chkra giai
quyet
tai thai diem
cuOi
1(9, sau khi tru
,
di phan thu hOi tin nhuvng tai bao hiem; va
Dkr phong bOi thkrang cho cac
ton
that da phat sinh trach nhi5m bao hiem chu'a
khieu nai (IBNR) duvc trich lap theo quy dinh tai Thong tu'
so
156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO tai chinh.
(iii) Div phOng dao dOng Ian
Dy' phong dao dOng Ian &rot trich lap

m6i
nam cho den khi dy' phong dat duvc mire
100% min phi giCr lai trong nam tai chinh va &rot trich lap ten co
,
sa phi bao hiem
giir
Iai.
Vao ngay 28 thang 12 nam 2005, B6 Tai Chinh da ban hanh Quyet dinh 100/2005/QD-
BTC
ye
vi5c ban hanh bon chuan mkrc ke toan ("CMKT") mai, bao
g6m
CMKT
so
19
ye
Hap dOng bao hiem. Theo do, Ice tip thang 1 nam 2006, vi5c trich lap dkr phong dao dOng
Ian la kh6ng can thiet do dy
,
ph6ng nay phan anh "cac yeu cau dai bOi thkrang khong
ton
tai
tai thai diem lap bao cao tai chinh". Tuy nhien, do BO Tai Chinh chu'a c6 twang
dAn cu
the
vi5c ap dung CMKT
s6
19 va theo quy dinh tai Nghi dinh 46/2007/ND-CP do Chinh
phii ban hanh ngay 27 thang 3 nam 2007
ye yiec

quy dinh the dQ tai chinh doi vol cac
doanh nghi5p bao hiem, TOng Cong ty hiOn Van trich lap dy
,
phong dao dOng Ian nham
dam bao tuan thu theo thong tty
s6 156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO
Tai chinh
ye the dO
tai chinh dOi vai doanh nghi5p bao hiem.
Du' phong phi chu
,
a &rot
Wang
3
i.
••

13/21
BAO CAO TA1 CHB
■
11
-
1 QUI? 111/2012
Tong Cong ty BAo hiem BIDV
3.12 Cac
khoan phai tra va trich &troy
Cac khoin phai tra va trich trtyac duvc ghi nhan theo
so ten
phai tra trong twang lai cho

hang has va dich vy nhan duvc, khong tinh den
viec da
nhan duvc has Ban hay chu
,
a.
3.13 Ghi nhan doanh thu
Doanh thu duvc ghi nhan khi c6 kha n5ng nhan duvc cac 191 ich kinh to co the xac dinh
duvc m6t cach chec chap. Cac dieu kien ghi nhan cy the sau day cOng phai duvc dap Crng
truck khi ghi nhan doanh thu:
Doanh thu phi bao hiem
T6ng C6ng ty hach toan khoan thu phi bao
hiem gOc
vao thu nhap khi phut sinh trach nhiem
bao hiem cOa T6ng Cong ty
ei6i
vai ben mua bao hiem. Trach nhiem bao hiem phut sinh khi
hop dOng bao hiem 115 duvc giao ket hoac khi c6 bang chUng doanh nghiep bao hiem d5
chap nhan bao hiem va ben mua bao hiem de (long phi bao hiem, trO
,
twang hap c6 th6a
thuan khac trong hap ding bao hiem.
Thong tu' 156/2007/TT-BTC do BO Tai chinh ban hanh vao ngay 20 thang 12 nam 2007 va
Thong tu
,
86/2009/TT-BTC do BO tai chinh ban hanh ngay 28 thang
4
nam 2009 sira dOi,
sung
mOt so cteu
cOa Thong tu' 156 quy dinh

rang neu
doanh nghiep bao hiem va ben mua
bao hiem ding y th6a thuan
ye
phiyang thO
,
c thanh toan phi bao hiem theo dinh kY, thi
doanh nghiep hach toan vao doanh thu tiyang Cvng vai ky dO. T6ng Cong ty cOng ap dung
nguyen tac ghi nhan doanh thu nay.
Phi nhan tai bao hiem
Phi nhan tai bao hiem duvc ghi nhan la doanh thu tai thai diem T6ng Cong ty chep nhan
trach nhiem bao hiem tip ding ty nhuvng tai bao hiem.
Thu bOi thtrang nhuvng tai bao hiem
Thu boi thiyang nhuvng tai b5o hiem duvc ghi nhan tren ca so
,
d6n tich.
Thu nhap tir hoa hOng
Thu nhap tO
,
hoa hOng duvc ghi nhan ten co
,
s& don tich va dy'a ten phi nhuvng tai bao
hiem.
3.14 Tien lai
Tien lai duvc ghi nhan khi phut sinh tren ca s& dOn tich (CO tinh den Icei tO
,
c ma tai san dem
lai) trO
,
khi kha nang thu h6i

tien lai
kh6ng chec chap.
3.15 CO phi& qui
,

Cac cOng
cy von chu
s& tau &vac Tong C6ng ty mua lai (co phieu guy) duvc ghi nhan
theo nguyen gia va trip
vao von
chu so
,
hiYu. T6ng C6ng ty kh6ng ghi nhan cac khoan lai/(16)
khi mua, ban, phut hanh hoc huy cac cong cy
von
chii s& hipu cua minh
3.16 CO ten
CO
ttYc va lqi nhuan duvc chia duvc ghi nhan la doanh thu khi
quyen
lai duvc nhan
co
tirc
hay la' nhuan duvc chia cua TOng Cong ty vai tu' cach la nha
deu tu' duvc xac
dinh. Tong
C6ng ty khong ghi nhan doanh thu d6i vai phen
co
tO
,

c bang
c6
phieu va
c6
phieu thty&ng
ma chi cap nhat
so luvng CO
phieu theo d6i ngoai bang.
3.17
Ghi nhan chi phi
Phi nhuvng tai bao hiem
14/21
BAO CAO TAI
C111NH
QUI
.
/ 111/2012
TOng C6ng ty Bao hiem BIDV
Phi nhuvng tai bao hiem du' c ghi nhan tren co' s& don tich va dkra ten phi bao hiem
g6c
va cac th6a thuan tai bao hiem.
Chi phi Poi thirang
Chi phi 106i thixOng duvc ghi nhan khi ho sa b6i thu
,
o
,
ng hoan
tat
va duVc ngutei co them
quyen

phe duyet. Nhirng vy b6i thu
,
6ng chu'a duvc phe duyet tai thol diem
cuOi
ky duvc col
la chin giai quyet va duvc thong ke de trich lap dy' phong 136i thu
,
deng.
Chi phi hoa hOng
Chi phi hoa hong duvc ghi nhan ten co
,
s& don tich va dy'a ten phi bao hiem
g6c va
phi
nhan tai bao hiem. Kh6ng co khoin hoa hOng nao cher phan b6.
4.
TIEN
Tai ngay 30 thang
09 nam 2012
VND
Tai ngay 31 thang
12 nam 2011
VND
Tiin mat tai quji
568.173.837
605.026.144
Trong cid:
VND
Ngoai t$
s

568.173.837
605.026.144
Tien gill ngan hang
56.146.344.092
17.056.226.088
Trong 65:
VND
15.214.016.679
15.495.132.306
Ngopi t$
s

40.932.327.413
1.561.093.782
Titin dang chuyen
8.000.000
139.600.000
56.722.517.929
17.800.852.232
5.
DAU TU' NGAN HAN
Tai ngay 30 thang
09 nam 2012
VND
Tai ngay 31 thang
12 nam 2011
VND
Diu tu' chivng khoan ngin Flan
107.059.200.387

143.889.012.493
CO phieu niem yet
35.349.293.751
36.340.585.857
Co phieu chu'a niem yet
34.709.906.636
37.758.426.636
Trai phieu ding ty
37.000.000.000
69.790.000.000
Diu tu' ngin han khac
1.138.500.000.000
1.279.073.200.000
Tien girl co ky han VND
1.138.500.000.000
1.239.500.000.000
Tien girl co ky han USD
39.573.200.000
Di
phong giam gia diu tu' ngin han
(14.949.548.436)
(22.353.465.953)
Gia tri thuin cila du tu
,
tai chinh ngin
han
1.230.609.651.951
1.400.608.746.540
Diu chi:mg khoan ngin han IA cac khoin dau tu' mua
co

phieu niem
yet hoac
china niem
yet
cila cac
to
chive kinh to khac.
DAL' ter ngan han khac la cac khoan
ben
giri co ky flan tai cac ngan hang bao
gOrn
cac khoan
ten gill
bang d6ng Viet Nam hoac b5ng dOng d6 la M9 tai cac chi nhanh/s& giao dich thuOc he thong
Ngan hang Dau tu' va Phat
then
Viet Nam va cac ngan hang va cac
to
chu
,
c tin dung khac.
15121
13A0 CAO TAI CHINII QUI
.
/ 111/2012
T6ng C6ng ty Bac) hiem BIDV
Dkr phong giam gia dau ttr
ngen
hen bao
g6m

cac khoan du
,
phong
mat
gia
c6
phi& duvc
trich I p theo qui dinh tai Thong tu' 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12
nam 2009 va theo chinh each toan cOa Tong Cong ty
ye
du
,
phong giam gia clAu tu' nhu
,
trinh bay
tai Thuy4t minh 3.3.
6.
CAC
KHOAN PHAI THU
Tai ngay 30 thang
09 nam 2012
VND
Tpi ngay 31 thang
12 nam 2011
VND
Phai thu cue khach hang
372.428.850.135
409.141.183.925
Trong (15:
Phai thu hopt dOng bao hiem

g6c
28.197.342.776
36.001.583.408
Phai thu hot dOng nhan tai bao him
52.156.133.930
34.781.663.514
Phai thu hopt (Aing nhurmg tai bao hien?
239.584.444.460
293.918.268.444
Phai thu khac

khach hang
52.490.928.969
44.439.668.559
Tra truck cho ngu
,
o1 ban
1.592.026.890
678.042.882
Thu4 gia tri gia
tang efuvc
kh6u trip
8.465.952.693
7.994.634.946
Phai thu khac
33.110.061.129
32.375.581.984
Tong cong cac khoan phai thu
415.596.890.847
450.189.443.737

Dkr phong ncy phai thu kho doi
(17.130.142.648)
(6.333.102.436)
Phil thu thwang mai va phai thu khac
thuan
398.466.748.199
443.856.341.301
7.
TAI SAN CO DINH
7.1

Tai san
c6
dinh him hinh

Nha oils, vat

May m6c thief

Phucrng tian

Thiel' bj van

phOng va Tai

Tang cOng

kien tnic

bj


van tai

san khac

VND

VND

VND

VND

VND
Nguyen gia:
S6 du' clau ky
6.055.249.864
22.080.299.476
225.838.019
28.361.387.359
Mua m&i
2.300.000.000
257.298.363
25.500.000
2.582.798.363
Tang khac
Thank

ly,
nhuong ban

(1.114.550.000)
(1.114.550.000)
Giarn khac
S6 du cu6i ky
2.300.000.000
6.312.548.227

-
20.965.749.476

-
251.338.019
29.829.635.722
Gia tri hao
mon:
S6 du' deu ky
(5.156.101.238)
(16.568.556.343)
(124.876.572)
(21.849.534.153)
Khau hao
trong
ky
(53.666.669)
(424.921.789)
(2.058.632.411)
(39.808.749)
(2.577.029.618)
Tang khac
(3.215.060)

(3.215.060)
Thank
nhucyng ban
1.007.806.970
1.007.806.970
Glen, khac
1.836.250
1.836.250
S6 du
,
cuoi k9
(53.666.669)
(5.584.238.087)
(17.619.381.784)
(162.849.071)
(23.420.135.611)
Gia
tri con
Iai:
S6 du
(Mu
ky
899.148.626
5.511.743.133
100.961.447
6.511.853.206
So du
,
cuoi k9
2.246.333.331

728.310.140
3.346.367.692
88.488.948
6.409.500.111
1 6121
BAO CAO TAICH1N11 Qt1' 111/2012
TOng C6ng ty Bic) hiem
BIDV
7.2

Tai san
c6
dinh thus tai chinh
Phuung tiOn va'n
tai
VND
Nguyen gia:
TOng cong
VND
S6 dux
du
4
2.152.579.273
2.152.579.273
Tang trong
kji
Trong c16:
Mua
Giam trong 4
SO du

,
cuOi 4
2.152.579.273
2.152.579.273
Gia tri hao men:
SO du
,
du k9
(87.937.590)
(87.937.590)
Tang trong 4
(270.636.959)
(270.636.959)
Trong dO:
Chi phi trong
ky
(270.636.959)
(270.636.959)
Giarn trong 4
1.378.812.00
1.378.812
SO du
,
cuoi 4
(357.195.737)
(357.195.737)
Gia tri con
SO du
,
dau 4

2.064.641.683
2.064.641.683
SO du
,
cuoi
kY
1.795.383.536
1.795.383.536
7.3

TM san
c6
dinh vo hinh
Quyiin
dyng cl6t
PhAn
mem
tin
h9c
Tong cOng
VND
VND
VND
Nguyen gia:
SO du
,
du k9
56.057.850
56.057.850
Tang trong k9


6.500.000.000
6.500.000.000
Trong do:
Mua m&i

6.500.000.000
6.500.000.000
Giarn trong 4
SO du
,
cuoi kj
,

6.500.000.000
56.057.850.00
6.556.057.850
Gia tri hao m6n:
SO thr dau kjt
(56.057.850.00)
(56.057.850)
Tang trong 4
Trong dO:
Chi phi trong
ky
Giarn trong 4
SO du
,
cuoi k9
(56.057.850.00)

(56.057.850)
Gia tri con lai:
S6 du
,
du k9
SO
du
,
cuoi k9

6.500.000.000
6.500.000.000
17/21
BAO CAO TAI CHINH Q1_1111/2012
10.

THUS VA CAC KHOAN PHAI NOP NHA NUdYC
S6
du
,
tai ngay
31 thang 12
nam 2011
VND
S6 phai
nop
trong
ky
VND
T6ng C6ng ty B6o hiem BIDV

8.

CAC KHOAN DAU TU' TAI CHINH DAI HAN
Danh muc cac khoan
elk tu'
tai chinh dai han cua Tong Cong ty tai thed diem ngay 30 thang 09 nam
2012 bao
1.
Diu tu' chirng khoan dai han
Ti ngay 30
(hang 09 nam 2012
VND
120.145.833.333
Ti ngay 31 Mang
12 nam 2011
VND
50.000.000.000
Trai phieu
5.1

120.145.833.333
50.000.000.000
2.
G6p
von
lien doanh
23.380.453.787
21.606.510.526
Citing ty lien doanh bac
,

hiem Lao Viet
(LVI)
5.2

23.380.453.787
21.606.510.526
4.
Diu tu' dai han khac
5.3

50.000.000.000
50.000.000.000
GOp
von
clAu
tu' vao
ding ty khac
50.000.000.000
50.000.000.000
5.
Du
,
phong giam gia dau tu
,
dai Flan
5.4
Gia tri thuin cua dau tu
,
tai chinh ng
An

han
193.526.287.120
121.606.510.526
9.

PHAI TRA NGUO'l BAN
Tai ngay 30 (hang
Tai ngay 31 (hang
09 nam 2012
12 nam 2011
VND
VND
Cac
khohn phai
tra
thuvng mai
Phai tra hoat ClOng logo hiem
goo
15.275.252.760
10.778.090.352
Phai tra hoat dOng nhan tai bao hiem
17.127.775.660
18.777.857.875
Phai tra hopt dOng nhuyng tai bao hiem
197.428.758.480
206.992.815.275
Phai tra khac cho khach hang
1.083.216.269
3.798.834.464
230.915.003.169

240.347.597.966
Thue phai
Nip
Nha flux*
Thue Gia tri Gia
tang
Thue Thu nhap
doanh nghiep
Thue khac
7.947.276.040
5.565.800.406
3.014.162.535

16.527.238.981
27.065.894.365
21.691.437.247
7.932.709.589

56.690.041.201
SO da nOp
trong
ky
VND
30.661.887.161
18.168.323.589
8.452.518.930

57.282.729.680
S6 du' tai ngay
30 (hang 09

nam 2012
VND
4.351.283.244
9.088.914.064
2.494.353.194

15.934.550.502
18/21
BAO CA() TAI C111N111 QM?' 111/2012
Tong Cong ty Bao him BIDV
11.

DV PHONG NGHIEP VI)

Tai ngay 31
(hang 12 nam
2011
VND

Chi tiou
Tai
ngay 30
(hang 09 nam
2012
VND
Trich IA sung
trong
ky
VND
Dkr phong phi

216.298.942.741
26.170.262.250
190.128.680.491
Div phong

thirdng
180.997.715.966
(18.950.270.024)
199.947.985.990
Dy' phong dao Ong Ian
57.271.226.115
16.631.223.325
40.640.002.790
454.567.884.822
23.851.215.551
430.716.669.271
12.
VON CHO SO' HOU
S6 du
,
dim ky
- Lqi
nhuan
sau
thug
trong
k9
Phan
b6 lqi
nhuan

Mua c6
phieu
qu9
Tang
khac
Chia c6
ttic
trong
ky
Giam
S6 du
,

cu6i
ky
khac


Von dieu 10
VND
660.000.000.000
V6n khac
VND
2.271.699.140
CO phi& qu9
VND
(6.215.238.666)
(362.295.144)
Dv phOng
tai chlnh

VND
1.800.187.891
Dv trCr bgt
bu0c
VND
4.853.369.576
2.055.115.511
Lvi nhu8n sau
thug gi& lai
VND
87.188.437.793
68.502.669.633
(12.306.615.511)
(65.000.000.000)
TOng
VND
749.898.455.734
68.502.669.633
(12.306.615.511)
(362.295.144)
2.055.115.511
(65.000.000.000)
660.000.000.000
2.271.699.140
(6.577.533.810)
1.800.187.891
6.908.485.087
78.384.491.915
742.787.330.223
13.

THUE THU NHAP DOANH NGHIEP
Thue suit thus thu nhap doanh nghiep ("thus TNDN") ap dung cho Tong Cong ty la 25%191
nhuan chiu thug.
T el'
ngay 01 (hang 01
nam 2012 den 30 (hang
09 nam 2012
VND
Thue thu nhap doanh nghiep hien hanh
Thue thu nhap doanh nghiep hoan lai
Chi phi that
.
thu nhep doanh nghiep
21.691.437.247
15.889.764.486
21.691.437.247
15.889.764.486


13.1 Chi phi thus thu nhip doanh nghiep
13.2 Thue thu nhip doanh ngh rep hien hanh
Thue thu nhap hien hanh phai tra duvc xac Binh dkra ten thu nhap chiu thug cua nam hien
tai. Thu nhap chin thug cila Tong Cong ty khac veri thu nhap duvc bao cao trong bao cao ket qua
san xuAt kinh doanh vi thu nhap chiu thug khong bao g6m cac khoan muc thu nhap chiu thug hay
Tip ngay 01 (hang 01
nam 2011 cl6n 30 (hang
09 nam 2011
VND
19/21
BAO CAO TAI CHINH QUY Ill/2012

TOng C6ng ty 1366 hiem BIDV
chi phi duvc khau trir cho myc dich tinh thus trong cac nam khac va cung kh6ng bao
g6m
cac
khoin myc khong phai chiu thud hay khong duvc khau trir cho myc dich tinh thug. Thus thu nhap
hian hanh phai tra cue Tong Cong ty duvc tinh theo thud
suet cra
ban hanh den ngay 30/09/2012.
Dutei day la d6i chieu giCra chi phi thud thu nhap doanh nghiap cua TOng Cong ty va kat qua dm
lai/I6 theo bao cao trong Bac) cao kat qua hoat d6ng kinh doanh nhan vai thud
suet
thud thu nhap
doanh nghiap ap dung cho Tong COng ty.
CHI T/EU
Lai nhu 0/(16) k6 toan thuin tru
,
dec thu6
Cac di6u chinh tang/(giam)

nhu4n theo
ke toan
Tip ngay 01 thang 01
nam 2012 den 30 thang
09 nam 2012
VND
90.194.106.880
(3.428.357.888)
Til
ngay 01 thang 01
nam 2011 den 30 thang

09 nam 2011
VND
71.090.298.359
(8.239.187.208)
Cac khoan dieu chinh
tang
350.785.753
540.400.408
Phan
16
tip c6ng ty lien doanh, lien ket
Chi phi lopi trip khi tinh thus TNDN
350.785.753
540.400.408
Cac khoan dieu chinh
giam
(3.779.143.641)
(8.779.587.616)
Phan lei tip cling ty lion doanh, lien ket
(1.773.943.261)
(1.281.072.727)
CO t6r nhan dugc khOng chiu thus TNDN
(2.005.200.380)
(7.498.514.889)
Lai nhu4n/(16) di6u chinh chin trio
chuyen
16
va truhtoc thud
86.765.748.992
62.851.111.151

Thu nh4p/(16) chiu thu6 tkec tinh ky nay
86.765.748.992
62.851.111.151
Chi phi thud TNDN Lrac tinh ky nay
21.691.437.247
15.712.777.789
T6ng chi phi thu6 TNDN uhfrc tinh ky nay
21.691.437.247
15.712.777.789
Thu6 TNDN (phai thu)lphai tra diu ky
5.565.800.406
77.640.206
S6 thu6 TNDN phai n6p b6 sung cho nam
tru4c
176.986.697
Thud TNDN duvc hoan lai/(da tra) trong ky
(18.168.323.589)
(10.982.982.496)
Thu6 TNDN (phai thu)/phai tra
cuoi
ky
9.088.914.064
4.984.422.196
14.

THONG TIN BAO CAO BO PHAN
Theo quy dinh cua Chan rrivc Ka toan
s6
28 - Bac) cao b'6 phan, tai doan 09 cac 136 phan
c,en

phai lap bao cao duvc dinh nghia nhu. sau:
•
BO phan theo linh vcrc kinh doanh la mot 136 phan co the phan Wel duvc cua mot
doanh nghiap tham gia vao qua trinh san
xuat hoc cung
cap san pharn, dich vu
rieng le, mot nhorn cac san pharn hoc cac dich
vu
c6 lien quan ma 60 phan nay
co rui ro va 101 ich kinh
td
khac vaei cac b6 phan kinh doanh khac;
•
B6 phan theo khu Arc dia ly la mOt 136 phan 66 the phan bit duvc cua mOt doanh
nghiap tham gia vao qua trinh san
xuet
hoc cung cap san pharn, dich va trong
phpm vi mOt moi tri.rdeng kinh
td cu the ma
130 phan nay co rUi ro va Igi ich kinh
td
khac v6i 666136 phan kinh doanh trong cac rnoi truVng kinh
td
khac.
Theo ban chat hopt dOng kinh doanh cua BIC, mac du, Tong Cling ty co cac cong ty thanh
vier' tren toan
qu6c
nhumg cac cong ty thanh vien nay deu hoat d6ng kinh doanh ten mot
linh vtyc la bao hiem phi nhan the, cung cap cur
-

1g mOt loci hinh san pharn bao hiem phi
nhan thQ va chiu cac rui ro twang tkr nhau. Han raa, cac cong ty nay deu hoat d6ng tai Viet
Nam, trong cung pham vi mai trir6ng kinh
td.
Do d6, T6ng Cong ty Bac) hiem BIDV khong
20/21
BAO CAO TAI CHINH QU's? 111/2012
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ng Ton Lam Tung
Tong Giarn tioc
Tong C6ng ty Bac) hiem BIDV
có cac 66 phan con phai lap va trinh bay th6ng tin trong cac bac) cao tai chinh theo quy dinh
tai Chan mu'c Ke toan so 28.
BA Lai Ngan Giang
Giarn doc Ban Tai chinh K4 toan
Ngay 16 thang 10 nam 2012
21/21
BAO cAo
TAI

CHINH QU'' 11112012