tổng công ty cổ phần bảo hiểm ngân hàng đầu tư và phát triển việt nam báo cáo tài chính quý 2 năm 2012

T6ng Cong ty Co phAn Bao him
Ngan hang Dau tu' va Phat
then viOt
Nam
Bao cao TM chinh
Qu9
II nam 2012
TOng Cong ty BAo him BIDV
MVC Lvc
Trang
BAO cAo
TAI CHINH
Bang can d6i ke toan

3 - 4
Bao cao k6t qua host Ong kinh doanh

5 - 6
Bac cao kru chuyen
tien
tO

7 - 8
Thuy6t minh bac cao tai chinh

9 - 21
BAO CAO TAI CHIN!! QUY 11/2012
TOng C6ng ty Bac) him BIDV
1.
BANG CAN DOI Kt TOAN
Qu9 II nam 2012

Tpi ngay 30 thang 06 nam 2012
Dan

VND
TAI SAN
Ma
so
Thuye't
minh
Tai
ngay 30
thang 06 nam
2012
Tai
ngdy 31
thang 12 nam
2011
A.
TAI SAN NGAN HAN
Ti4n
1.
Tien mat tai qu9
2.
Tien girl ngan hang
3.
Tien Bang chuyen
II.
DAu tu' ngan
han
1.

Dhu ter
chi:mg khoan
ngAn
hpn
2.
Dau tu' ngan hpn khac
3.
Du
,
phong giam gia dau
tu
,
ngAn
hpn
Cac
khohn phai thu
1.
Phai thu dia khach hang
2.
Tra tuft cho ngu
,
o'i ban
3.
Thus gia tri gia tang du
,
gc khau trir
4.
Phai thu khac
5.
Du

,
phong cac khoan phai thu kh6
doi
V. MI san
ngAn
hpn khac
1.
Tam Ung
2.
Chi phi tra tru
,
ac
ngan
han
3.
Tai san ngan hpn khac
B. TAI SAN DAI HAN
1.
Tai san
c6
dinh
1. Tai san
co
dinh hiku hinh
Nguyen gia
Gia tri hao mon luy ke
2. Tai san
c6
dinh thus tai chinh
Nguyen gia

Gia tri hao mon ItTiy ke
3. Tai san
co
dinh ves hinh
Nguyen gia
Gia tri hao mon lay ke
II. Cac
khohn dAu tu' tai chinh dai
h?n
1.
DAu tu
,
chirng khoan dai hpn
2.
DAu tu
,
vao cac cong ty lien doanh,
lien ket
4. DAu
tu'
dai hpn khac
5. Dkr phong giam gia dAu tu
,
dai han
III.
Tai san dai hpn khac
1.
K9 qu9 bao hiem
2.
K9 cimc, k9 qu9 dai hpn

3.
Chi phi tra tru'ac dai hpn
100
110
111
112
113
120
121
128
129
130
131
132
133
138
139
150
151
152
154
200
210
211
212
213
214
215
216
217

218
219
220
221
222
228
229
240
241
242
261
6
7
7.1
7.2
7.3
8
2.218.971.220.530
4

58.850.812.236
635.638.445
57.114.418.943
1.100.754.848
5

1.597.056.158.716
129.950.018.226
1.483.023.722.222
(15.917.581.732)

555.181.650.071
521.720.197.895
786.524.342
8.767.335.969
32.610.734.513
(8.703.142.648)
7.882.599.507
7.230.410.950
222.874.057
429.314.500
164.887.484.932
15.477.031.145
7.091.938.756
29.695.918.540
(22.603.979.784)
1.885.092.389
2.152.579.273
(267.486.884)
6.500.000.000
6.556.057.850
(56.057.850)
143.380.453.787
70.000.000.000
23.380.453.787
50.000.000.000
6.030.000.000
6.000.000.000
30.000.000
1.866.413.592.692
17.800.852.232

605.026.144
17.056.226.088
139.600.000
1.400.608.746.540
143.889.012.493
1.279.073.200.000
(22.353.465.953)
443.856.341.301
409.141.183.925
678.042.882
7.994.634.946
32.375.581.984
(6.333.102.436)
4.147.652.619
3.452.188.363
266.149.756
429.314.500
136.213.005.415
8.576.494.889
6.511.853.206
28.361.387.359
(21.849.534.153)
2.064.641.683
2.152.579.273
(87.937.590)
56.057.850
(56.057.850)
121.606.510.526
50.000.000.000
21.606.510.526

50.000.000.000
6.030.000.000
6.000.000.000
30.000.000
TONG CONG TAI SAN
250
2.383.858.705.462
2.002.626.598.107
3/21
BAO CAO TAI CHINII QI.P'/ 11/2012
1;10010 TY
PHAot
BAC) HIE M
NGAm
A
V $HAT
TRI
VIET N
P
Pvt1
On Lam Tung
Tong Gam doc
Tong Cong ty Bac) hiern BIDV
BANG CAN DOI KE TOAN (tiep theo)
Dan vi: VND
NGUON VON
1
I
t
4

0 '

Z
(
4
Thuyet
minh
T?i ngdy 30
thang 06 (lam
2012
TO ngay 31
thang 12 nam
2011
A. NQ' PHAI TRA
300
1.668.370.234.655
1.252.728.142.373
I. No
,
ngan
h?n
310
1.083.710.419.891
821.469.334.345
1.

Phai tra ngi.reri ban
313
9
257.749.795.997

240.347.597.966
2. NgLy6i mua tra tier' tuft
314
5.351.046.292
8.315.273.924
3. Thin va cac khoan phai n6p Nha
nv6c
315
10
13.400.296.251
16.527.238.981
4. Phai tra cong nhan vien
316
13.949.224.908
16.305.812.063
5. Chi phi phai tra
317
26.996.515.886
19.379.257.044
6. Phil tra khac
318
756.472.184.970
519.253.362.416
7. Qu9 khen thtrerng va phuc lqi
319
9.791.355.587
1.340.791.951
11. Ng dai hyn
320
484.593.302

542.138.757
1. Ng dai han
322
484.593.302
542.138.757
III. Chc khohn dy
,
phong nghiOp vy
330
11
584.175.221.462
430.716.669.271
1. Du
,
phong phi
331
221.848.736.223
190.128.680.491
2. Dkr phong b6i thirdeng
333
309.958.549.383
199.947.985.990
3. Dv phong dao Ong Ian
334
52.367.935.856
40.640.002.790
B. VON CHU S& HU'U
400
12
715.488.470.807

749.898.455.734
I. Ngusem vein
410
715.488.470.807
749.898.455.734
1. V6n dau tu' cOa chii ser hiru
411
660.000.000.000
660.000.000.000
2.
Thong 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 lach t9 gia
413
-
5. Qu9 du tit phat then
414
-
6. Qu9 dkr ph6ng tai chinh
415
1.800.187.891

1.800.187.891
7. Qu9 dy trir bat bu6c
416
6.908.485.087
4.853.369.576
8. Lcei nhuan sau thua china phan ph6i
418
51.085.632.499
87.188.437.793
TONG CQNG NGUON VON
430
2.383.858.705.462
2.002.626.598.107
CAC CHI
TIEU NGOAI
BANG CAN DOI KE TOAN
CHI TIEU
A
Ma so
Thuyet
minh
TO ngdy 30
thang 06 nam
Tyi ngdy 31
thang 12 nam
2012
2011
1.
Ng kh6
doi

da
xirI9 (VND)
2.293.099.309
2.293.099.309
2.
Ngoai to cac loci
- Do la M9 (US$)
1.680.377,24
1.974.577,64
-
Euro (EUR)
278,72
287,04
Ba Lai Ngan Giang
Giam d6c Ban Tai chinh Ka Wan
Ngay 20 thang 06 nam 2012
4!2I
BAO CAO TAI
CHINH QUN
.
' 11/2012
Tong Cong ty Bac) hiem BIDV
BAO
CAO KET QUA KINH DOANH
Quji II
nam 2012
Dan VND
Chi dela
Ma
s6

Thus/et
minh
Quy II
Lay ice ter da'u nam den
cu6i
quy nay
Nam nay
Nam trtrerc
Nam nay
Nam Vitt*
Thu phi bao hiOm
g6c
Thu phi nhbn tbl bao
hi6rn
Cac khoan glam trip
Chu* phi nhuong tai
bao hi6m
Hoan phi, Om phi
(Tang)/glam dkr ph6ng
phi
Thu hoa h6ng kinh
doanh baohl6m
Thu khac halt dOng
kinh doanh bao hliun
Thu khac
Doanh thu than tit,
hoat dOng kinh doanh
bao hiem
Chi b61 thutmg bao
hi6m

g6c,
tra
ti6n
bao
him
Chi b61thu6ng nhbri
tai bao Nom
Thu b6i thu&ng
nhuyng tai bao hi6m
B61 thutrng thuic
trach nhibm gift
,
lai
(Tang)/glam di{ phong
b61 thutmg
Trich di{ phong dao
Ong 16n
Chi khac halt dOng
kinh doanh bao hibm
Chi khac hoat efijn9
kinh doanh bao hiem
g6c
Chi HH hoot dOng
KDBH
g6c
Chi khac
Chi khac hoat dOng
kinh doanh nhan tai
bao hiem
Chi HH nhen TBH

Chi khac
Chi phi tn,rc tier) khac
lien quan den hoat
cli^n

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
158.681.616.695
35.379.890.580
(77.555.777.583)
(75.859.560.318)
(1.696.217.265)
(11.628.162.974)
21.843.719.983
856.229.376
856.229.376
127.577.516.077
(55.799.128.770)
(4.806.217.472)
21.764.372.822
(38.840.973.420)
(12.039.669.608)
(5.825.286.485)
(31.610.691.378)
(27.986.927.827)
(14.663.626.999)
(13.323.300.828)
(7.777.506.852)
(7.777.506.852)
4.153.743.301
156.477.049.948
27.604.467.452
(75.813.862.697)
(75.530.885.490)

(282.977.207)
(14.204.848.067)
17.613.995.095
739.042.698
739.042.698
112.415.844.429
(145.612.574.646)
(4.018.190.453)
107.723.922.824
(41.906.842.275)
(9.758.411.603)
(1.107.413.330)
(31.118.557.676)
(24.212.724.916)
(12.140.134.712)
(12.072.590.204)
(6.748.164.199)
(6.748.164.199)
(157.668.561)
321.004.126.088
54.448.850.109
(140.894.313.884)
(138.715.608.311)
(2.178.705.573)
(31.720.055.732)
39.498.225.820
12.368.685.345
12.368.685.345
254.705.516.746
(132.100.001.679)

(5.709.920.566)
62.091.509.730
(75.718.412.515)
(15.122.937.895)
(11.727.933.066)
(80.246.069.997)
(55.978.641.650)
(26.093.845.582)
(29.884.796.068)
(12.243.883.110)
(12.243.883.110)
-
(12.023.545.237)
299.096.272.421
39.619.290.255
(129.180.789.547)
(123.352.992.431)
(5.827.797.116)
(33.338.675.796)
33.058.475.867
11.447.154.066
11.447.154.065
220.701.727.265
(212.591.363.951)
(4.793.177.514)
138.768.886.912
(78.615.654.553)
(6.029.727.185)
(6.227.158.291)
(60.630.551.178)

(46.023.010.776)
(22.590.398.652)
(23.432.612.124)
(10.024.061.241)
(10.024.061.241)
(4.583.479.161)
5/21
BAO CAO TAI CHINH

11/2012
RAO
HI
NCAN HANG 0AUTkl
VA PH
am Tung
g Giarn d6c
Tong C6ng ty Bac) him BIDV
Chi tieu
Ma
s6
Thuyet
minh
QuY II
Lay ke
tel
,
deu nam den cue' qui nay
Nom nay
Nam trwevc
Nam nay

Nam VuOr
Tong chi
th
i
n tier)
host
Ong kinh doanh bao
hi6m
Lcri nhuan g6p host
dOng kinh doanh IA°
him
Chi phi chung va chi
phi hanh chinh
Lgi nhuan/(16
►

than
kinh doanh bao hiarn
Doanh thu host ging tai
chinh
Chi phi host Ong tai
chinh
L6
,
I nhuan/(16) host
Ong tal chinh
Thu nhap khac
Chi phi khac
Lal/(16) khac
Lai/(16)

tir
host dOng
diu tu' vao cong ty 116n
doanh, lien kilt
Tong 161 nhuan/(16) 1(6
town trutfc thug
Thus Thu nhap doanh
nghiep phai Op
Lcri nhu9n/(16) sau thuo
thu nhap doanh nghlfp
Lai ccr ban tam
co
phiou
41
42
44
45
46
50
51
52
53
54
55
57
60
61
62
13
(88.316.610.891)

39.260.905.186
(53.775.657.310)
(14.514.752.124)
45.256.187.840
(9.368.754.018)
35.887.433.822
289.079.455
(119.863.398)
169.216.057
1.773.943.261
23.315.841.016
(5.130.591.337)
18.185.249.679
277
(83.891.224.884)
28.524.619.545
(42.598.664.968)
(14.074.045.423)
40.160.048.391
(7.640.809.470)
32.519.238.921
37.637.718
(597.304.660)
(559.666.942)
1.281.072.727
19.166.599.283
(4.309.221.152)
14.857.378.131
225
(182.815.353.473)

71.890.163.273
(89.847.714.784)
(17.957.551.511)
89.182.164.612
(19.479.350.654)
69.702.813.958
321.284.508
(135.656.819)
185.627.689
1.773.943.261
53.704.833.397
(12.602.523.180)
41.102.310.217
624
(151.503.091.207)
69.198.636.058
(80.941.738.884)
(11.743.102.826)
114.794.390.825
(58.311.675.259)
56.482.715.566
121.889.116
(611.249.250)
(489.360.134)
1.281.072.727
45.531.325.333
(10.728.355.590)
34.802.969.743
527
Ba

Lai Ngan Giang
Giarn CI& Ban Tai chinh K6 toan
Ngay 20 thang 06 ham 2012
W2I
BAO CAO TAI CHINH QUY 11/2012
Tong C6ng ty Bac) him BIDV
BAO CAO LU'U CHUYEN TIEN
TE
(Phirang phap gian
tiep)
Quji II n5m 2012
Ma
s6
Cfil TIED
Thuyet
mink
Lay ke ter etAu nam den cuai quy nay
Nam nay
Nam &troy
1
2
3
4
5
6
8
9
11
12
13

14
15
16
20
21
22
25
26
27
30
31
32
33
34
35
36
40
I.
LU'U CHUYEN TIEN TO' HOAT DQNG
KINH DOANH
Lgi nhuan/(16) tru
,
erc thu6
Elgu chinh cho cac khoan:
Kith' hao tai san
c6
dinh
Cac khoin dkr phong
(Lai)/L6 do chenhl5ch tjf gia chu'a thtyc
hien

(L5i)/L6 tir cac host ciOng dau tu'
Chi phi lai vay
14 nhuan tu
,
holt Ong kinh doanh
truNtec thay d6i v6n Iu'u dOng
(Tang)/Giim cac khoan phai thu
Tang/(giim) cac khoin phii tra
(Tang)/Giam chi phi tra trtx6c
Chi phi lai vay d5 tra
Thue thu nh5p doanh nghi5p d5 n6p
Phai thu tir cac host Ong khac
Tien chi khac Ur cac host d6ng kinh doanh
Wu chuy6n
tien
than tip Float dOng
kinh doanh
II.
LU'U CHUYEN TIEN TO' HOAT BONG
DAU TV
Tien chi de mua s5m, xay du
,
ng tai san
Co
dinh va cac tai san dai han khac
Tien thu tir thanh Iji, nhirong ban tai sin
c6
dinh va cac tai san dai han khac
Tien chi
dau

tu' v6n vao
Clan vi khac
Tien thu h6i du
tu' von vao dan vi
khac
Thu lai
tien girl va co
tirc
Lull chuy6n
tien
than tir host dOng
dau tu'
III.
LU'U CHUYEN TIEN TI? HOAT DONG
TAI CHiNH
Tien thu tir phat hanh
co
phieu, nh5n
v6n
g6p dia chu ser hiru
Tien chi tra
von
Op cho cac chu ser him,
mua
lai c6
phieu cCia doanh nghi5p da
phat hanh
Tien vay ngan han, dai han nh5n Cluvc
Tien chi tra rig
g6c

vay
Tien chi tra no' thue tai chinh
C6 tin, lqi nhu5n CM tra cho ch6 so
,
hiru
Lull chuyen
ben
than tit
,
host Ong tai
chinh
53.704.833.397
1.941.801.895
54.505.082.684
-
(65.120.417.787)
719.525.493
45.750.825.682
(13.993.831.376)
253.135.424.012
(43.275.699)
(719.525.493)
(13.037.732.252)
13.252.165.511
(76.718.932.172)
207.625.118.213
(8.949.081.181)
54.606.944
(257.854.878.440)
46.069.407.224

65.065.810.843
(155.614.134.610)
(362.295.144)
(57.545.455)
(10.541.183.000)
(10.961.023.599)
45.531.325.333
2.735.429.117
54.039.271.524
(56.750.083.322)
3.126.884
45.559.069.536
(35.198.163.484)
84.378.981.918
(183.371.782)
(3.126.884)
(6.496.774.644)
10.053.982.136
-
98.110.596.796
(559.372.091)
28.307.812
(161.236.223.003)
56.721.775.510
(105.045.511.772)
-
7/21
BAO CAO TAI CHINN Q1.1‘;' 11/2012
Lam Tung
Tong Gam (Ric

Tang C6ng ty 136o him BIDV
CHI
TIED
Thuyet
minh
Lay ke tu' deu na m den cu6i quy
nay
Nam nay
Nam tnthc
Lu'u chuyan ti6n thuan tu' hoat dOng tai chinh
(10.961.023.599)
Lu'u chuyan tian thuan trong ky
41.049.960.004

(6.934.914.976)
Tian va cac khoan tu'o'ng &Yang ti6n dau ky
17.800.852.232
21.421.465.480
Anh hu
,
deng cua bian thing tj( gia hoi doai quy
d6i ngoai to
Tian va cac khoan tu'o'ng du'o'ng ti'en cu
.
& ky
58.850.812.236
14.486.550.504
Ba Lai Ngan Giang
Clam dOc Ban Tai chinh Ka toan
Ngay 20 thang 06 (lam 2012

8/21
BAO CAO TAI CHINH QU
1
1
1112012
Tong C6ng ty Bao hiem BIDV
BAN THUYET MINH CAC BAO CAO TAI CHINH
QUy II nam 2012
1. THONG TIN DOANH NGHO
Tong Cong ty C6 phAn Bao hiem Ngan hang DAu ter va Phat trien ViOt Nam duvc thanh lap
vao ngay 1 thang 10 nam 2010 theo GiAy phep Dieu chinh s6 11 /GPDDC7/KDBH ngay 1
thang 10 nam 2010 dia BO Tai Chinh.
Tong C6ng ty CO phAn Bao hiem Ngan hang DAL, tu' va Phat then ViOt Nam ("Tong Cong
ty") dupp thanh lap ten co' so
,
thu
,
c hien CO phAn hoa C6ng ty Bao hiem BIDV - cong ty con
cua
Ngan hang TMCP Dau tu' va Phat then Vi0t Nam — mot ngan hang thu'ang mai c6 ober%
tit.rgc thanh lap theo giey phep so 84/GP-NHNN ngay 23 thang 4 nam 2012 cua Th6ng
et
6c
Ngan hang nha rarac Viet Nam ma tier, than la ngan hang thirang mai quoc doanh duvc
thanh lap theo GiAy phep thanh lap va hoat Ong s6 11GP/KDBH ngay 10 thang 4 nam
2006 do B6 Tai chinh cep. Ngay 5 thang 8 nam 2010, Cong ty CM thkrc hien thanh cong viec
chao ban c6 phAn In Cieu ra cong chung. Tai thai diem chuyen Cf6i thanh cong ty c6 phAn,
tong s6 luvrig co phAn phat hanh cho cac c6 CfOng ngoai nha nirac la 11.682.491, chiem
17,7% von Cii6u I.
MOt so thong tin quan tong cua ding ty co phAn bao g6m:

Ten Cong ty:

Tong Cong ty CO phan Bao hiem Ngan hang DAu tu' va Phat trien
Viet Nam
Dia chi:

TAng 16, thap A, tea nha Vincom, 191 Ba Trieu, quan Hai BA
Tru
,
ng, thanh ph6 Ha NOi
Linh vcrc hoat

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh ton
that, hoat Cf6ng dau tu' tai chinh va cac hoat Cf6ng khac theo quy
Binh cua phap luat.
Ngoai ra, Tong Cong ty cung tham gia vao hop (long lien doanh vai cac d6i tac tai C6ng
hoa Dan chi Nhan dan Lao theo Gies( Chirng nhan du tir ra nu
,
drc ngoai s6
146/BKH/DTRNN do B6 Ke hoach va DAu tu
,
cep ngay 19 thang 06 nam 2008 de thanh lap
ra Cong ty Lien doanh Bao hiem Lao-Viet, trong do Tong Cong ty so hipu 51% t6ng von
(lieu 10, ttrang eftyceng 1.530.000 USD. T6ng C6ng ty ke thira khoin du tti
,
lien doanh nay
tir
Cong ty Bac, hiem Ngan hang DAu tu' va Phat trien Viet Nam.
V6n
Dieu

N
Von dieu le ban du cua Tong C6ng ty la 660 tji (long. SO von diet., 10 cua Tong Cong ty tai
theyi diem ngay 30 thang 06 nam 2012 la 660 tjt d6ng (ngay 31 thang 12 nam 2011: 660 tj%
dong).
Mpng
I
LP&
hoot d(ing
T6ng Cong ty có try so
,
chinh dat tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quan
Hai BA Tru'ng, thanh ph6 Ha N6i. Vao tho'i diem 31 thang 03 nam 2011, T6ng Cong ty co
hai muvi mot (21) cong ty thanh vien ten ca nu
,
d
,
c.

2.

CO' SO' TRINH BAY

2.1

Chun inyc Va Hg timing ice toan hp dyng
Cac bao cao tai chinh giCra nien d6 cua T6ng Cong ty duvc trinh bay bang d6ng Viet Nam
("VND") phu hop vai Che d6 Ke toan ap dung cho cac doanh nghiep bao hiem Viet Nam
ban hanh kern theo Quyet dinh s6 1296TC/QD/CDKT ban hanh ngay 31 thang 12 nam 1996
cua B6 Tai chinh va Quyet dinh s6 150/2001/QD-BTC ngay 31 thang 12 nam 2001 ye vi0c
sira doi, b6 sung Che dO ke toan doanh nghiep Bao hien, va cac Chan my'c Ke toan Viet

Nam do B6 Tai chinh ban hanh theo:
9
!2l
BAO CAO TAI CHINH (0711/2012
Tong C6ng ty BAo hiern BIDV
•
Quyet dinh
s6
149/2001/QD-BTC ngay 31 thang 12 nam 2001
ye
viec ban hanh b6n
Chan mkrc Ka toan Viet Nam (Oct
1);
•
Quyet dinh
s6
165/2002/QD-BTC ngay 31 thang 12 nam 2002
ye
viec ban hanh sau
Chan mkrc Ke toan Viet Nam (Dot 2);
•
Quyet dinh
s6
234/2003/QD-BTC ngay 30 thang 12 nam 2003
ye
viec ban hanh sau
Chan my'c Ke toan Viet Nam (Dot
3);
Quyet dinh
s6

12/2005/QD-BTC ngay 15 thang 2 nam 2005
ye
viec ban hanh sau
Chan mkrc Ke toan Viet Nam (Doi 4); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005
ye
viec ban hanh b6n
Chan mkrc Ke toan Viet Nam (Dot 5).
Bing can doi k6 toan giira nien d6, bao cao ket qui host Ong kinh doanh giira nien d6,
bao cao It.ru chuyen
ben to giira nien
C16 va cac thuyet minh bao cao tai chinh giCra nien d6
duvc trinh bay kern theo va viec sir dung cac bao cao nay khong danh cho cac d6i tuvng
khong duvc cung
cap
cac thong
tin ye
cac thu tuc va nguyen tac va thong le ke toan tai Viet
Nam va han nira khong duvc chiJ dinh trinh bay tinh hinh tai chinh, kat qua host d6ng kinh
doanh va lu
,
u chuyen
ben to
theo cac nguyen tac va th6ng lake toan duvc chap nhan r6ng
rai a cac nkrac va lanh th6 khac ngoai Viet Nam.
2.2

Hinh thin
s6 ke
toan hp dyng

Hinh thirc
s6 k6
toan ap dung duvc dang kji la Nhat kjf
s6
cai.
2.3

Hien clo, Ice toan
Nien d6 Ice toan cua T6ng Cong ty bat dau tir ngay 1 thang 1 va ket thiic ngay 31 thang 12.
2.4

Deng tien ke toan
T6ng Cong ty thkrc hien viec ghi cher)
s6
sach ko toan bang
VNiD.
3.

CAC CHINN SACH Kt TOAN CHU YELJ
3.1

Tien va cac khoan twang citrang tier,
Tien va cac khoan tu
,
ang du
,
ang
tier'
bao
g6m tien met tai qu9, ben girl

ngan hang, c6 tinh
thanh khoin cao, co kha nang chuyen
ct6i da
dang thanh cac luvng
ben
xac dinh va khong
co nhieu rui ro trong chuyen dOi thanh
tien.
3.2

LQ
,
i ich 6
,
cong ty lien doanh
T6ng Cong ty co loi ich a cong ty lien doanh ma T6ng C6ng ty co thaa thuan
d6ng
kiern
soat. Cac khoin dau ttr vao cac cong ty lien doanh duvc ghi nhan theo pht.rang phap
v6n
chi, sir hiru, theo d6 T6ng C6ng ty se ghi nhan phan 191 ich cua Tong C6ng ty trong lai 16
cua Gong ty lien doanh vao bao cao ket qua hopt d6ng kinh doanh giira nien d6 theo tie le
kiem soat cua T6ng Cong ty a cong ty lien doanh.
Cac bao cao tai chinh giira nien d6 cua cac ding ty lien doanh duvc lap cung kji bao cao
v61 T6ng Cong ty. Cac di6u chinh thich hop Cta duvc ghi nhan d6 bio dim cac chinh sach
Ice toan duvc ap dung th6ng nhat vai chinh sach k6 toan cua Tong COng ty trong tru'ong
hop
can thiet.
3.3


Deu tu
,

khoan va cac khohn def., tu
,
tai chinh khac
DAu
tu' cluing khoan
sau
tu' chirng khoan bao
g6m
cac khoin dau tu' chirng khoan no va chirng khoan
v6n. sat,
tu
,
chirng khoan duvc phan loci thanh dau
tu'
ngan han va
du
tt.r dai han nhu
,
sau:
10/21
BAO CAO TAI CHINH QUI
.
/ 11/2012
Tong C6ng ty Bao him BIDV
•
Dau tty ngan han bao
g6m

cac khan dau tu'
c6
phieu niem
yet, c6
phieu diva niem
yet,
trai phieu chinh phi va trai phieu cong ty dao han trong yang 12 thang hoac dty dinh
nam giCr dirai mOt nam.
•
DAu dai han bao
g6m
cac khan dau trai phieu chinh phi va trai phieu cong ty dty
dinh nam giCr ten mOt nam.
DAu tu
,
dai hpn khac
Cac khan
dau
tty gip
von
dai han khac the hien ac khan
dau tu' von
vao cac dan vi khac
ma Tong Cong ty co dual 20%
quyen bleu quyet
va ding they' T6ng C6ng ty la
c6
Ming
sang lap; hoac la di tac chien luvc; hoac CO kh5 nang chi ph6i nhat dinh vao qua trinh lap,
quyet

dinh cac chinh sach tai chinh va hat Ong cua doanh nghiep nhan
dau
tty thong qua
van ban thoa thuan cix nhan sty tham gia HOi d6ng QuAn tri/Ban Dieu hanh.
Du
,
phOng giam gia cac khan clau
ttv
0

ph6ng giam gia cac khan
dau tu
,
duvc tinh tan diya ten thong kr 228/2009/TT-
BTC do BO Tai Chinh ban hanh ngay 07 thang 12 nam 2009.
3.4

Cac khoan phai thu
Cac khan ph5i thu, bao
gom
cac khan phai thu tir khach hang va cac khan phai thu
khac, dlyqc ghi nhan ban
du
theo gia
g6c
va luon duvc phan anh theo gia
g6c
trong thai
gian
tier)

theo.
Cac khan phai thu duvc xem xet trich lap city ph6ng rui ro theo
tu6i
nq qua han cua khan
nq hoac theo der kien
ton
that CO the xay ra trong trtyang hap khoan nq chtya den han thanh
toan nhtyng
to
chirc kinh
to
lam vao tinh trang pha sin hoac dang lam thu tyc giai the;
ngt.rai nq
mat
tich, bo
tr6n,
dang bi cac ca quan phat luat truy
t6,
xet xir hoac dang thi hanh
an hoac da chet. Chi phi du
,
ph6ng phat sinh dtyqc hach tan vac chi phi guar) ljf doanh
nghiep ten bao cao ket qua host Ong kinh doanh giCra nien dO.
D6i vai cac khan no' phai thu qua han thanh tan thi mirc trich lap city phong theo twang
dan cua Thong tir
s6
228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam
2009 nhty sau:
ThO4 gian qua hpn


Merc trich ckr phOng
lir ten sau (06) thang den dual mOt (01) nam

30%
Tir mOt (01) nam den dirai hai (02) nam

50%
Ter hai (02) nam den dual ba (03) nam

70%
Tren ba (03) nam

100%

3.5

Stidyng
cac
utec tinh
Viec trinh bay cac bao cao tai chinh giC.ra nien d yeu
cat,
Ban Tong Giam d6c phai thtyc
hien cac vac tinh va gia dinh anh Wang den
s6
lieu bao cao cua tai san, nq ph5i trey ding
nhu' viec trinh bay nhirng khoan cong
rice
tiem
tang. Cac t.rac tinh va gia dinh nay cung anh
Wang den thu nhap, chi phi va ket qui lap di" phong. Cac vac tinh nay chi,

yeu
duvc diya
tren dinh tinh va rui ro chtya xac dinh nen kat qui thtyc
to
co the se
rat
khac dan tai viec du
,
phong co the phai stla d6i.

3.6

Ghi nhOn tai san
c6
dinh
Tat san
c6
dinh duvc the hien theo nguyen gia trir di gia tri hao man lay ke.
Nguyen gia tai san
c6
dinh bao
g6m
gia mua va nhCrng chi phi c6 lien quan trtyc
tie!) den
viec dira tai san vao hat dOng nhty du
,
kien. Cac chi phi mua sam, nang
cap
va dOi mai tai
san

c6
dinh duvc
van
h6a va chi phi bao tri, sira china dirac tinh vao bao cao ket qua Float
dOng kinh doanh giCra nien dO. Khi tai san dirqc ban hay thanh Ijr, nguyen gia va gia tri hao
I
I/21
BAO CAO TAI CHINII QU'i
, 11/2012
Tong C6ng ty Bac) hiem BIDV
mon lay ke du' c x6a
s6
va bet kjf cac khoan lai 16 nao phat sinh do thanh 19 tai san deu
&rex hach toan vac) bao cao ket qua hoat ding kinh doanh giira nien d6 .

3.7

Thud MI san
Viec xac dinh mOt thoa thuan CO phai la thoa thuan thus tai san hay khong diya ten ban
chat cua thoa thuan do tai thai diem khai
du: lieu
viec thirc hien thoa thuan nay CO phy
thuac vao viec sir dung mOt tai san nhat dinh va thoa thuan co bao
g6m (lieu
khoin
ye
quyen
sir
dung tai san hay khong.
Thus tai san threrc phan loai la thus tai chinh

net.,
theo hap
O6ng
thus tai san ben cho thus
chuyen giao phan Ian rui ro va lai ich
gen lien vai quyen sey him
tai san cho ben di thug. Tat
ca cac thoa thuan thug tai san khac duvc phan loai la thus hoat ding.
Trong trtrerng hap T6ng Cling ty 15 ben di thui§
Tai san theo hop
dng
thus tai chinh duvc
von
h6a ten bang can et& ke toan tai thai diem
kheri ddu thus tai san theo gia trj hap l' cua tai san thud hoac,
neu
that) han, theo gia tri
hien tai cua khoin thanh toan
tier)
thus
t6i thieu. Khoen ten g6c
trong cac khoan thanh toan
tien
thus trong twang lai theo hap d6ng thus tai chinh duvc hach toan nhu' khoin no. phai
tra. Khoan
ben la'
trong cac khoin thanh toan
ten
thug &vac hach toan vao ket qua hoat
Tang kinh doanh trong

suOt
thai gian thus tai san theo lai
suet c6
dinh ten
s6
du' con lai cua
khoan no
,
thud tai chinh phai tra.
Tai san thus tai chinh eta duvc
von
h6a duvc trich khau hao theo phu
,
ang phap khau hao
&rang thang theo thai gian ngan han giira thai gian hiru dung irerc tinh va thai han thug tai
san,
neu
kh6ng chac chan la ben thus se dirac chuyen giao
quyen
ser hipu tai san khi het
han hap (long thus.
Cac khoan
tier)
thus theo hap
(long
thus hoat Tang duvc hach toan vao ket qua hoat Tang
kinh doanh theo phirang phap ekrerng thang trong thai han cua hap dong thus.

3.8


Tai sat,
co
dinh vo hinh
Tai san
co
dinh vo hinh duvc ghi nhan theo nguyen gia trip di gia tri khau hao Iuy ke.
Nguyen gia tai san
co
dinh vo hinh bao g6m gia mua va nhirng chi phi c6 lien quan trtyc
tier)
den viec diya tai san vao sir dung nhu
,
dty kien.
Cac chi phi nang cep va d6i mai tai san
c6
dinh vo hinh duvc ghi tang nguyen gia cua tai
san va cac chi phi khac eltrac hach toan vao ket qua hoat dOng kinh doanh khi phat sinh.
Khi tai san
c6
dinh vo hinh duvc ban hay thanh ly, nguyen gia va gia tri hao mon lOy ke
duvc x6a
s6 ve
cac khoan
lai
16 phat sinh do thanh lc/ tai san du
,
qc hach toan vao ket qua
hoat Clang kinh doanh.

3.9


KhAu hao va khhu
triv
Khau hao va khau trip tai san c6 dinh hiru hinh va tai san
c6
dinh
vo
hinh duvc trich theo
phiyang phap khau hao &rang thang trong
suot
thai gian hiru dung irerc tinh cua cac tai
san nhu' sau:
May mac, thiet bi
Phtyang tien van chuyen
Tai san
c6
dinh hiru hinh khac
Phan
mem
Ice toan
Tai san
c6
dinh vo hinh khac
3 - 7
nam
6 - 10 nem
5 nam
3 - 5 nam
4 - 5 narn
12/21

BAO CAO TAI CHINE! QUY 11/2012
Tong C6ng ty Bac) hiem BIDV
3.10
Cdc
nghiOp vy bang ngopi
tg
TOng Cong ty ap dyng Wang dan theo VAS 10 "Anh Wang cua viec thay CI& ti gia h6i
doe' ("VAS 10") lien quan den cac nghiep vy bang ngoai te.
3.11 Dy
,
phong nghiOp
vy
Cac quy dkr phong nghiep vy bao
g6m 0)
dkr phong phi chu'a duvc hu
,
ang, (ii) dy' phOng
b6i thkrang va (iii) dkr ph6ng dao dOng Ian. Viec trich lap dkr ph6ng nghiep vy bao hiem
iluvc thkrc hien theo cac phu
,
ang phap quy Binh tai Th6ng tu'
s6
156/2007/TT-BTC ngay 20
thang 12 nam 2007 va Thong tu' sira doi 86/2009fTT-BTC ngay 28 thang 4 nam 2009 cua
BO Tai chinh.
Cu the phu'ang phap trich lap dy
,
phong nhkr sau:
(i)
Du

,
ph6ng phi chu'a duoc huong
T6ng Cong ty ap dyng phirang phap tirrig ngay de tinh phi bao hiem chu'a duvc hu'ang
cho
t6t ca
cac lopi hinh bao hiem theo cong thirc sau:
Phi bao hiem giir lai * SO ngay bao hiem con lai
cua hap (long bao hiem
T6ng
s6
ngay bao hiem theo hap ding bao hiem
(ii)
DV'
phOng bOi thuOng
Dv
,
ph6ng bOi thkrang bao
g6m
dkr priding bOi tht.rang cho cac
ton
that da khieu nai
nhung den
cu6i
nam chkra giai
quyet
va dkr phong boi thuang cho cac
ton
that da phat
sinh trach nhiem bao hiem chtra khieu nai.
Dy

,
phong b6i thkrang cho cac
ton
that da thong bao hoac yeu cau doi b6i thirang
nhu'ng den
cu6i ky
chkra giii
guy&
duvc trich lap dkra ten ca sa krac tinh
cua
tirng vy b6i thvang thuOc trach nhiem bao hiem 85 duvc thong bao cho cong ty
bao hiem hoac khach hang 85 yeu GAY el6i boi thu
,
ang tuy nhien chkra giai
guy&
tai thai diem
cu6i ky,
sau khi tit
,
di phan thu hOi tir
nhuvng
tai bao hiem; va
Dix phong boi thkrang cho cac
ton
that 85 phat sinh trach nhiem bao hiem chira
khieu nai (IBNR) duvc trich lap theo quy dinh tai Thong tkr
so
156/2007/TT-BTC
ngay 20 thang 12 nam 2007 dm BO tai chinh.
pining dao dOng

lan
Dv' phong dao dOng Ian duvc trich lap
moi
nam cho
den
khi dkr phong dat duvc mirc
100% mirc phi giu' lai trong nam tai chinh va dvac trich lap ten ca ser phi bao hiem giu
,
lai.
Vao ngay 28 thang 12 nam 2005, BO Tai Chinh
da
ban hanh Quyet Binh 100/2005/Q0-
BTC
ye
viec ban hanh bon chuan mkrc ke toan ("CMKT") mai, bao
g6m
CMKT
s6
19
ye
Hap (long bao hiem. Theo 86, ke tb
,
thang 1 nam 2006, viec trich lap dy
,
phong dao dOng
Ian la khong can thiet do dkr phong nay phan anh "cac yeu cat.' doi bOi thuteng kh6ng
tOn
tai tai thai diem lap bao cao tai chinh". Tuy nhien, do BO Tai Chinh chu'a c6 Wang dAn cy
the viec ap dyng CMKT
s6

19 va theo quy dinh tai Nghi dinh 46/2007/ND-CP do Chinh
phu ban hanh ngay 27 thang 3 nam 2007 ve viec quy Binh
the dO
tai chinh 86i vai cac
doanh nghiep bao hiem, T6ng C6ng ty hien van trich lap city phong dao Ong Ian nham
dam bao tuan thu theo thong tkr
s6 156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO
Tai chinh
ye the dO
tai chinh d6i vdri doanh nghiep bao hiem.
Dy
,
phong phi chtra duvc
Wang
1301
BAO CAO TAI CHiNH QU' 11/2012
TOng Cong ty Bao hiem BIDV
3.12 Cac khoan phai tra va trich &troy
Cac khoan phai tra va trich truck duvc ghi nhan theo
s6 tien
phial tra trong krang lai cho
hang higa va dich vy nhan duvc, khong tinh
dón vi0c dfi
nhan duvc h6a dan hay chu'a.
3.13 Ghi nhan doanh thu
Doanh thu duvc ghi nhan khi co kha nang nhan duvc cac lqi ich kinh
te
co the xac dinh
duvc rnejt cach chac than. Cac dieu kin ghi nhan cy the sau day cung phai duvc dap irng

truck khi ghi nhan doanh thu:
Doanh thu phi bao hiem
T6ng Cong ty hach toan khoin thu phi bao hiem
g6c
vao thu nhap khi phat sinh trach nhiem
bao hiem cua T6ng Cong ty doi vai ben mua bao hiem. Trach nhiem bao hiem phat sinh khi
hop d6ng bao hiem da &roc giao kat hoac khi co bang chirng doanh nghiep bao hiem
da
chap nhan bao hiem va ben mua bao hiem da (long phi bao hiem, trip twang hop co th6a
thuan khac trong hop dong bao hiem.
Thong tu' 156/2007/TT-BTC do B6 Tai chinh ban hanh vac) ngay 20 thang 12 nam 2007 va
Thong tu' 86/2009/TT-BTC do B6 tai chinh ban hanh ngay 28 thang 4 nam 2009 siva d6i, b6
sung m6t
s6
dieu cua Thong tu' 156 quy dinh
rang net.,
doanh nghiep bao hiem va ben mua
bao hiem ding jr thoa thuan
ye
phu
,
ang thirc thanh toan phi bao hiem theo dinh k9, thi
doanh nghiep hach toan vao doanh thu tvang Ung veri k9 d6. Tong Cong ty cCing ap dyng
nguyen tac ghi nhan doanh thu nay.
Phi nhan tai bao hi6m
Phi nhan tai bao hiem duvc ghi nhan la doanh thu tai theri diem T6ng Cong ty chap nhan
trach nhiem bao hiem tip cong ty ninrceng tai bao hiem.
Thu b6i thutmg nhuvng tai bac
,
hiem

Thu b6i thu
,
ang nhuvng tai bao hiem &roc ghi nhan ten ca so
,
d6n tich.
Thu nhap ter hoa h6ng
Thu nhap tip hoa h6ng &roc ghi nhan tren co
,
so don tich va dy
,
a tren phi nhuvng tai bao
hiem.
3.14 Tien lai
Tien lai duvc ghi nhan khi phat sinh ten ca sb d6n tich (co tinh den 191 tti
,
c ma tai san dem
lai) trip khi kha nang thu
h6i tien
lai khong chac chan.
3.15 CO phi& quy
Cac tong cy
v6n chu
sO hiru duvc TOng Cong ty mua lai (co phieu quy) duvc ghi nhan
theo nguyen gia va trip vao
v6n
chCi ser hiru. T6ng Cong ty kh6ng ghi nhan cac khoin lai/(16)
khi mua, ban, phat hanh hoac huy cac cong cy
v6n chu
sa hiru cua minh
3.16 CO tar

C6 krc va lqi nhuan duvc chia duvc ghi nhan la doanh thu khi
quy6n
loi duvc nhan
c6
tirc
hay loi nhuan duvc chia cua T6ng C6ng ty vai cach la nha
du
tu' &roc xac dinh. T6ng
Cong ty kh6ng ghi nhan doanh thu doi veoi phan
co tCyc bang c6
phieu va
c6
phieu thu
,
Ong
ma chi cap nhat
s6 iuvng co
phieu theo d6i ngoai bang.
3.17 Ghi nhan chi phi
Phi nhucrng tai bao hitim
l4/21
BAO CAO TAI C1-111•1H Q1_1\;' 11/2012
Tong C6ng ty Bac) hiem BIDV
Phi nhirceng tai bao hiem duVc ghi nhan ten ca sa d6n tich va dy'a ten phi bao hiem
g6c
va cac th6a thuan tai bao hiem.
Chi phi bOi thu'&ng
Chi
phi boi thireeng duvc ghi nhan khi h6 sa b6i thirang hoar'
tit va

duvc ngt.rai co
them
quyen
phe duyet. Nhirng vy b6i thiyang chua duvc phe duyet tai thai diem
cuoi ky
duvc col
la chkra giai
quyet
va duvc thing ke
de
trich lap dkr phong b6i thuteng.
Chi phi hoa hong
Chi
phi hoa h6ng duvc ghi nhan ten ca sa
din
tich va dkra tren phi bao hiem
g6c
va phi
nhan tai bao hiem. Khong co khoan hoa h6ng nao ch6 phan 1)6.
4.
TIEN
Tai ngay 30 Mang
06 nam 2012
VND
Tai ngay 31 thang
12 nam 2011
VND
Tian mat tai qu9
635.638.445
605.026.144

Trong dO:
VND
635.638.445
605.026.144
Ngoai
to
Tian givi ngan hang
57.114.418.943
17.056.226.088
Trong do:
VND
22.107.843.881
15.495.132.306
Ngopi tO
35.006.575.062
1.561.093.782
Tian dang chuy6n
1.100.754.848
139.600.000
58.850.812.236
17.800.852.232
5.
DAU

NGAN HAN
Tai ngay 30 Mang
Tai ngay 31 Mang
06 nam 2012
12 nam 2011
VND

VND
Diu tu' chu'ng khoan ngin han
129.950.018.226
143.889.012.493
CO phieu niem
yet
32.288.083.569
36.340.585.857
C6
phieu china niem
yet
37.661.934.657
37.758.426.636
Trai phieu cong ty
60.000.000.000
69.790.000.000
Diu tu' ngin han khac
1.483.023.722.222
1.279.073.200.000
Tien giri c6 ky han VND
1.483.023.722.222
1.239.500.000.000
Tien girl co ky han USD
39.573.200.000
Dy
,
ph6ng giam gia diu tu' ngin
han
(15.917.581.732)
(22.353.465.953)

Gia
tri thuin cua diu tu
,
tai chinh ng in Ilan
1.597.056.158.716
1.400.608.746.540
Diu tu
,
chu
,
ng khoan
nOn
han la cac khoin dau tu
,
mua c6
phieu niem
yet hoac
china niem
y4t
cUa cac
t6
chin kinh
to
khac.
Diu tu
,
ngan han khac la cac khoan
ten
girl co ky han tai cac ngan hang bao
g6m

cac khoan
tien
girl bang ding Viet Nam hoac bang ding do la MY tai cac chi nhanh/ser giao dich thuOc he thong
Ngan hang DAL, tu
,
va Phat
trier)
Viet Nam va cac ngan hang va cac
t6
chirc tin dung khac.
1
5/21
BAO CAO TAI CHINH QUY II/2012
Tong C6ng ty Bao him BIDV
Dkr phong gram gia deu ngen han bao gom cac khoan

phong met gia c6 phieu duvc
trich I p theo qui dinh tai Thong tu' 228/2009/TT-BTC do B6 Tai chinh ban hanh ngay 7 thang 12
nam 2009 va theo chinh sach ke toan cua T6ng Cong ty ve dkr phong giam gia dAu tu' nhu' trinh bay
tai
Thuyet minh 3.3.
6.
CAC KHOAN PHAI THU
Tai
ngay 30 thang 06
nam 2012
VND
Tai
ngay 31 thang 12
Tian) 2011

VND
Phai thu cua khach hang
521.720.197.895
409.141.183.925
Trong do:
Phai thu hoot ding bao hiem
giic
26.262.481.980
36.001.583.408
Phai thu hoot dOng nhan tai bac
,
hiem
72.447.391.869
34.781.663.514
Phai thu hopt Ong nhurrng tai bao him
369.749.984.566
293.918.268.444
Phai thu khac ter khach hang
53.260.339.480
44.439.668.559
Tra turbo cho nveri ban
786.524.342
678.042.882
Thue gia tri gia tang &Ivo kheu
KJ
,

8.767.335.969
7.994.634.946
Phai thu khac

32.610.734.513
32.375.581.984
T6ng Ong cac khoin phai thu
563.884.792.719
450.189.443.737
Der ph6ng ncr phai thu kho doi
(8.703.142.648)
(6.333.102.436)
Phai thu thwang mai va phai thu khac thuin
555.181.650.071
443.856.341.301
7.
TAI SAN CO DINH
7.1

Tai san
co
dinh hfvu hinh
Nguyen gia:
Nhe cera. vat
kian truc
VND
May moo thief
bj
VND
Phuorg
ti n
van tai
VND
Thief bj yen

phOng va Tel
san khac
VND
Tong Ong
VND
S6
du
,
clau ky
6.055.249.864
22.080.299.476
225.838.019
28.361.387.359
Mua rnbi
2.300.000.000
123.581.181
25.500.000
2.449.081.181
Tang khac
Thanh
nhugng ban
(1.114.550.000)
(1.114.550.000)
Giam khac
S6
du
,
cu6i
ky
2.300.000.000

6.178.831.045

-
20.965.749.476

-
251.338.019
29.695.918.540
Gift tri hao
mon:
S6 du
,
dau ky
(5.156.101.238)
(16.568.556.343)
(124.876.572)
(21.849.534.153)
Khali hao
trong ky
(30.666.668)
(289.698.992)
(1.416.986.155)
(24.900.786)
(1.762.252.601)
Tang khac
(1.836.248)
(1.836.248)
Thanh
nhuong ban
1.007.806.970

1.007.806.970
Giam khac
1.836.248
1.836.248
S6
du
,
cu6i
ky
(30.666.668)
(5.447.636.478)
(16.977.735.528)
(147.941.110)
(22.603.979.784)
Gia tri con
lai:
S6 du. dau ky
899.148.626
5.511.743.133
100.961.447
6.511.853.206
S6
du
,
cu6i 1(9
2.269.333.332
731.194.567
3.988.013.948
103.396.909
7.091.938.756

16/21
BAO CAO TAI CHINH QUN
.,
11/2012
T6ng C6ng ty B6o hiern BIDV
7.2

Tai san
co
dinh thud tai chinh
Nguyen gia:
Phtrang tiOn vOn tai
VND
7
-
Ong cong
VND
S6 du' du kje
2.152.579.273
2.152.579.273
Tang trong 1(9
Trong d6:
Mua rneri
Giam trong kir
S6 du
,
cuoi
k9
2.152.579.273
2.152.579.273

Gia tri hao mon:
S6 du
,
du kjt
(87.937.590)
(87.937.590)
Tang trong kj/
(179.549.294)
(179.549.294)
Trong d6:
Chi phi trong ky
(179.549.294)
(179.549.294)
Gam trong ky
S6
du
,
cu6i kji
(267.486.884)
(267.486.884)
Gia tri con
S6 du
,
du kjf
S6 dt.r
cuoi k9
7.3

Tai san
co

dinh vo hinh
Nguyen gia:
2.064.641.683
2.064.641.683
1.885.092.389
1.885.092.389
Quy6n ser dung
dAt
VND
PhAn mom tin
hoc
VND
Tong Ong
VND
S6 du
,
du k9
56.057.850
56.057.850
Tang trong k9
6.500.000.000
6.500.000.000
Trong c16:
Mua in6ei
6.500.000.000
6.500.000.000
Giam trong Ic9
S6 du
,
cuoi

kje
6.500.000.000
56.057.850.00
6.556.057.850
Gia tri hao mon:
S6 du
,
du kje
(56.057.850.00)
(56.057.850)
Tang trong 1(9
Trong c16:
Chi phi trong ky
Giam trong k9
S6 du
cu.& k9
(56.057.850.00)
(56.057.850)
Gia tri con
S6 du'
du
kji
S6 du
,
cu6i
kif
6.500.000.000
6.500.000.000
17'21
BAO CAO TAI CHINH QUA' 11/2012

Tong C6ng ty Bac) hiem BIDV
8.

CAC KHOAN DAU TAI CHINH DAI HAN
Danh myc c.ac khoan
d6u tu'
tai chinh dai hpn cua T6ng C6ng ty tai thoei diem ngay 30 thang 06 nam
2012 bao
g6m:
1.
Diu tu' chiing khoan dai han
Ti
a ngay 30
Mang 06 nam
2012
VND
70.000.000.000
Ti
a ngay 31
Mang 12 nam
2011
VND
50.000.000.000
Trai phieu
5.1

70.000.000.000
50.000.000.000
2.
Cop

v6n
lien doanh
23.380.453.787
21.606.510.526
C6ng ty lien doanh bao 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
du
tu' vac) ding ty khac
50.000.000.000
50.000.000.000
5.
Dix phong giam gia did tu' dai han
5.4
Gia tri thuin cua dau tu' tai chinh ng in han
143.380.453.787
121.606.510.526
9.


PHAI TRA NGUtil BAN
Ti
a ngay 30 Mang
Tat ngdy 31 Mang
06 nam 2012
12 nam 2011
VND
VND
Cac khohn phai tra thuNyng mpi
Phil
tra
host Ong bao hiem
g6c
15.959.867.332
10.778.090.352
Phai
tra
host
dOng
nhen tai bao hiem
23.296.157.040
18.777.857.875
Phil tra host dc)ng
nhuvng tai bao hiem
215.821.521.337
206.992.815.275
Phai tra khac cho khach hang
2.672.250.288
3.798.834.464
257.749.795.997

240.347.597.966
10.

TWA VA
CAC KHOAN PHAI NQP NHA NIYO'C
Thug phai nOp
Nha nu
,
drc
Thug Gia tri Gia
tang
Thug Thu nhap
doanh nghiep
Thug khac
S6 du' tai ngay
31 Mang 12
nam 2011
VND
7.947.276.040
5.565.800.406
3.014.162.535
SO ph& Op
trong ky
VND
19.936.853.907
12.602.523.180
6.173.859.592
s6 da
nip
trong ky

VND
22.219.279.158
13.037.732.252
6.583.167.999
S6 du' tai ngay
30 thang 06
nam 2012
VND
5.664.850.789
5.130.591.334
2.604.854.128
16.527.238.981
38.713.236.679
41.840.179.409
13.400.296.251
18/21
BAO CAO TAI CHINH CO' 11/2012
TOng Cong ty B6o him BIDV
11.
D1/ PHONG NGHIEP Vt)
Chi tie' u
Tpi ngay 30
thang 06 'lam
2012
VND
Trlch b6 sung
trong
ky
VND
Tai ngay 31

thang 12 nam
2011
VND
Der phong phi
221.848.736.223
31.720.055.732
190.128.680.491
Dkr phong b6i thuteng
309.958.549.383
110.010.563.393
199.947.985.990
Du
,
phong daoOng 16'n
52.367.935.856
11.727.933.066
40.640.002.790
584.175.221.462
153.458.552.191
430.716.669.271
12.

s6
dv
ddu
ky
Lqi
nhuan
sau
thud

tong
SS
,

Phan
bb
Iqi
nhuan
Mua
c6
phiau
quy
Tang
khac
Chia
cd
tirc
trong
ky
Giam
Shim
VON
cHO ser Hiru
Von (lieu
10

Vein
khac
VND


VND
660.000.000.000

2.271.699.140
CO phi& qug
VND
(6.215.238.666)
(362.295.144)
D& bluing
tat chlnh
VND
1.800.187.891
D0 tra bat
buOc
VND
4.853.369.576
2.055.115.511
Lot nhuan sau
Muff gi& lai
VND
87.188.437.793
41.102.310.217
(12.205.115.511)
(65.000.000.000)
T6ng
VND
749.898.455.734
41.102.310.217
(12.205.115.511)
(362.295.144)

2.055.115.511
(65.000.000.000)
Sd
dv
cu61
ky
660.000.000.000
2.271.699.140
(6.577.533.810)
1.800.187.891
6.908.485.087
51.085.632.499
715.488.470.807
13.
THUE THU NHAP DOANH NGHIEP
Thu suAt
thug thu nhap doanh nghiSp ("thue TNDN") ap dog cho T6ng Cong ty la 25%
10
nhuSn chiu thue.
13.1 Chi phi thu6 thu nh#p doanh nghi6p
Tir ngay 01 thang 01
nam 2012 den 30
thang 06 nam 2012
VND
TCP
ngay 01 thang 01
nam 2011 den 30
Chang 06 nam 2011
VND
Thue thu nhSp doanh nghiSp hiOn hanh

Thus thu nhSp doanh nghiSp hoan lai
Chi phi thu6 thu nh6p doanh
12.602.523.180
12.602.523.180
10.728.355.590
10.728.355.590
19121
BAO CAO TAI CHINH QI_Ni• 11/2012
Tong C6ng ty Bgo hiem BIDV
13.2 Thug thu nhap doanh nghi6p hitin hanh
Thu thu nhap hien hanh phai tra duvc xac dinh dy'a ten thu nhap chiu thug cua nam hien
tai. Thu nhap chiu thug cua T6ng C6ng ty khac vai thu nhap di.rac bao cao trong bao cao kat qui
san
xuat
kinh doanh vi thu nhap chiu thug kh6ng bao
g6m
cac khoan myc thu nhap chiu thug hay
chi phi duvc khau trir cho myc dich tinh thug trong cac nam khac va cung khong bao
g8m
cac
khoan myc khong phai chiu thug hay khong duvc khau trip cho myc dich tinh thug. Thug thu nhap
hien hanh phai tra cua T6ng Cong ty duvc tinh theo thug
suat
da ban hanh den ngay 30/06/2012.
Dirai day la di& chieu giCra chi phi thug thu nhap doanh nghiep dia Tong Cong ty va ket
qua cua
lai/16 theo bao cao trong Bao cao kat qua host Ong kinh doanh nhan vai thug
suat
thua thu nhap
doanh nghiep bp dung cho Tong Cong ty.

CHI TIEU
Tfr ngay 01 thang 01
nam 2012 den 30
thang 06 nam 2012
VND
Ter ngay 01 thang 01
nam 2011 den 30
thang 06 nam 2011
VND
Loi nhuan/(16) k6 toan than trverc thug
Cac di6u chinh tang/(giam)191 nhuan theo
ke
toan
Cac khoin dieu chinh tang
Phan
16
tir cung ty lien doanh, lien kat
Chi phi lopi trir khi tinh thug TNDN
Cac khoin dieu chinh giam
Phan lai tir cong ty lien doanh, lien kat
Co tin nhan thrac khong chiu thud TNDN
nhuan/(16) diet' chinh chum trip chuy6n
16 va Um:0c thue
Thu nhap/(16) chiu thu
LP&C
tinh ky nay
Chi phi thug TNDN vac tinh k' nay
T6ng chi phi thu6 TNDN u'o'c tinh ky nay
Thug TNDN (phai thu)/phai tra diu ky
Thug TNDN dirqc hoan lai/(da tra) trong k9

Thug TNDN (phai thu)/phai tra
cut:5i ky
53.704.833.397
45.531.325.333
(3.294.740.676)
(2.617.902.963)
456 052.965
502.861.349
456.052.965
502.861.349
(3.750.793.641)
(3.120.764.312)
(1.773.943.261)
(1.281.072.727)
(1.976.850.380)
(1.839.691.585)
50.410.092.721
42.913.422.370
50.410.092.721
42.913.422.370
12.602.523.180
10.728 355 590
12.602.523.180
10.728.355.590
5.565.800.406
77.640.206
(13.037.732.252)
(6.496.774.644)
5.130.591.334
4.309.221.152

14.

THONG TIN BAO CAO BO PHAN
Theo quy dinh cua Chuan my'c Ka toan
s6
28 - Bao cao b6 phan, tai down 09 cac b6 phan
can phai lap bao cao duvc dinh nghia Mu
,
sau:
•
B6 phan theo linh Arc kinh doanh la mat b6 phan co the phan Net duvc cua mat
doanh nghiep tham gia vao qua trinh san
xuat
hoac cung
cap
san pham, dich vy
rieng le, mat nhom cac san pham hoac cac dich vy co lien quan ma ba phan nay
có rui ro va lai ich kinh
to
khac vai cac b6 phan kinh doanh khac;
•
B6 phan theo khu vy'c dia 19 la mat ba phan co the phan Net dt.rqc cua mat doanh
nghiep tham gia vao qua trinh san
xuat hoac cung cap
san pham, dich vy trong
phpm vi mat mai twang kinh
to cy
the ma b6 phan nay co rui ro va lqi ich kinh
to
khac vai cac b6 phan kinh doanh trong cac mai trixong kinh

to
khac.
Theo ban chat host d6ng kinh doanh cua BIC, mac du, Tong Cong ty co cac cong ty thanh
vien ten toan
qu6c
nhung cac cong ty thanh vien nay dau hopt dang kinh doanh ten m6t
linh %Arc la bao hiem phi nhan tho, cung cap cur
-
1g mat loci hinh san pham bao hiem phi
nhan tho va chiu cac rui ro tirang ty' nhau. Han nira, cac cong ty nay dau hopt d6ng tai Viet
Nam, trong cung pham vi mai trirang kinh
to.
Do do, T6ng Cong ty Bao hiem BIDV khong
co cac ba phan
can
phai lap va trinh bay th6ng tin trong cac bao cao tai chinh theo quy dinh
tai Chuan my'c Ka toan
so
28.
20121
BAO CAO TAI °BNB QUll 11/2012

276.526.039.044 132.615.144.881

409.141.183.925

67.332.841.109 132.615.144.881

199.947.985.990
am Timg

T6ng Giam (Mc
TOng Cong ty Bgo him BIDV
15.

PHAN LOAI LAI DU' LIEU TU'O'NG CENG
MOt
s6
khoan myc twang u'ng tren bang can ti6ik6 toan nam 2011 da
duvc
phan loai lai
cho phu hcep voei cach trinh bay cUa cac bao cao tai chinh cua ky nay:
Ngay 31 thang 12
nam 2011 (da duric
trinh bay trutyc day)
Trinh bay
Ngay 31 thang 12
nam 2011 (duric
trinh bay lai)
Bang can d61 k6 toan
Phai thu cua khach hang
Du
,
phong la& tht.rdeng
Ba Lpi Ngan Giang
Gam d6c Ban Tai chinh K6 than
Ngay 20 thang 06 nam 2012
21n1
BAO CAO TAI CHINH QUI? II/2012