Báo cáo tài chính hợp nhất quý 3 năm 2013 - Tổng Công ty Cổ phần Bảo hiểm Ngân hàng Đầu tư và phát triển Việt Nam

T6ng Cong ty Co phin Bac) him
Ngan hang DAL, tu' va Phat tri6n ViOt Nam
BAO CAO TAI CHiNH HOP NHAT
Quy III nam 2013


1-Ong C6ng ty B6o him BIDV

MYC LVC
Trang

BAO CAO TAI CHINH HQ'P NHAT
Bang can dói ke toan hgp nhat

3 5

Bao cao k4t qua hoat Ong kinh doanh hgp nhat

6 7

Bao cao

8 9

chuy4n ti4n to hgp nhat

Thuyet minh bao cao tai chinh

2/21

BAO CAO TAI CHM HOP NHAT OW? 111/2013

-

-

-

10 21
-


Tong Cong ty Bac, him BIDV
BANG CAN DOI KE TOAN
Qu9 Ill narn 2013
Tai ngay 30 (hang 9 nam 2013
Dan vi: VND
Z..< 0
Z in

MI sA
A. TAI SAN NGAN HAN

100

I. Ti4n
1. Tien mat tai qu9
2. Tien giri ngan hang
3. Tien Bang chuyen

110

Thuyet
minh

4

111
112
113

II. Diu tu' ng4n hpn
1. DAu tit, chirng khoan ng6n han
2. DAu tu' ngSn hpn khac
3. Der phOng giam gia dAu tir ngAn hpn

120

M. Cac khoan phai thu
1. Phai thu cua khach hang
2. Tra trutec cho ngutei ban
3. Thue gia tri gia tang duvc khAu VC,'
4. Phai thu khac
5. Du, phOng cac khoan phai thu kho doi
IV. Hang ton kho
1. Nguyen liOu, vat liOu
2. C6ng ca, dung Cy
V. Tai san ng.in hpn khac
1. Tam 6,ng
2. Chi phi tra tru,6c ng6n hpn
3. Tai san ngAn hpn khac

130

141
142
150
151
152
154

B. TAI SAN DAI HAN

200

I. TN san c6 dinh

210

1. Tai san co dinh him hinh
Nguyen gia
Gia tri hao mon lay ke
2. Tai san co dinh thus tai chinh

211
212
213

Nguyen gia
Gia tri hao mon lay ke
3. TM san co Binh vo hinh

Nguyen gia
Gia tri hao mon lOy ke

215
216
217
218
219

7.2

II. Cac khohn dhu tu' tai chinh dui h?n
1. DAu tu, cht:rng khaki dal han
2. DAu tu' vac) cac cong ty lien doanh,
lien ket
3. DAu tu, dal hpn khac
4. Du, phong Om gia dAu ter dai han

220

8

5

121
128
129
6

131

132
133
138

Tpi ngay 30 tha g
09 nam 2013

TO ngay 31 thang
12 nam 2012

1.370.556.596. 92

1.129.206.701.858

42.388.468. 73
978.544. 41
41.364.087. 60
45.836.•72

15.192.045.761
405.322.679

1.055.826.074. 51
113.579.288. 97
957.633.220.100
(15.386.434.1 , 6)
•

258.368.412. 87
256.813.012.:78

3.081.308.:07
7.053.237.•60
10.987.591. 67
(19.566.738.4 , 5)

139

14.786.723.082
900.089.914.036

97.059.200.387
815.828.000.000
(12.797.286.351)
207.983.259.672

204.563.928.648
1.309.652.500
5.858.667.634

6.646.422.296
(10.395.411.406)

91.147. 15

-

-

-

91.147. 15
13.882.492. 66
12.801.928. 13
655.246. 53
425.317. 00

5.941.482.389
5.153.579.387
422.588.502
365.314.500

328.998.980. 24

273.410.503.367

7

14.614.107. 27

14.222.134.222

7.1

8.049.107. 27
35.704.617.045
(27.655.509.3 8)

32.374.997.225
(24.652.863.003)

-

7.722.134.222

214

-

6.565.000. 00
6.606.599. 25
(41.599.1 5)

6.556.057.850
(56.057.850)

221

307.038.692.. 97
190.598.617.1 37

253.133.077.854
170.145.833.333

222

-

23.837.143.685

228

229

133.465.080.1 00
(17.025.004.1 0)

76.090.000.000
(16.939.899.164)

III. Tai san dal hpn khac
1. K9 qu9 bao hiem
2. K9 cu,qc, k9 qu9 dai han
3. Chi phi tra trutrc dal han

240
241
242
244

7.346.179. 00

6.055.291.291

6.000.000. 00
46.518 •96
1.299.661. 04

6.000.000.000

TONG CONG TAI SAN

250

1.699.555.576. - 16

1.402.617.205.225

BAO CAO TAI CHINH HOP NHAT QU's? 111/2013

-

6.500.000.000

30.954.546
24.336.745


TOng Cong ty Bic) him BIDV
BANG CAN DOl KE TOAN (tiep theo)
Dan vi: VND
,

A.

Ng mid TRA

I. NQ' ngan hon

1. Vay ng6n han

2. Na dai han d4r-1 han tra
3. Phai tra ngu,Oi ban
4. Ngu'o'i mua tra tin trirac
5. Thu4 va cac khoan phai n6p Nha

nuerc
6. Phai tra cong nhan vien
7. Chi phi phai tra
8. Phai tra khac
9 Qu9 khen thirong va phuc loi
//. NQ' dal h.pn
1. Vay dai han
2. No' dai han
3. Phai hanh trai phi4u
l/l. Cac khohn dv phong nghiOp vy
1. Dv, phong phi
2. Dkr pricing b6i thu'&ng
3. Dkr phong dao Ong kten
B. VON CHU SO HU'U
I. Nguon von
1. Von du kr cua chi) so hiru
2. Thang du, von c6 phan

3. Co phieu qu9
4. Chenhrech ty gia
5. Qu9 Ilk hi phat trik
6. Qu9 du, prior-1g tai chinh
7. Qu9 dcr trCr b6t buOc
8. Lgi nhuan sau thu4 china phan phoi
C.

Lgi iCH CUA CO BONG THIEU SO

TONG CQNG NGUON VON

e0xo
Z v)

NGUON VON

Thuyet
minh

Tsai ngay 31 thang
12 nam 2012

Tfi ngay 30 thang
09 nam 2013

300

902.946.648. 31

644.189.880.626

310
311
312
313
314

437.399.526.960

275.157.115.644

-

-

-

289.993.872.295

-

10.189.229.205

186.440.201.763
9.798.119.269

26.607.587.594

14.813.951.634

316
317

23.384.567.211

27.758.733.599

15.136.749.129

318

65.714.471.941
6.373.049.585
-

22.072.958.365
10.089.711.694
4.183.439.320

315

9

10

319
320
321
322
323
330
331

11

333

334

400
410
411
411

465.547.121..71
296.975.279. 32
94.858.709. :18
73.713.132. •21

369.032.764.982
238.964.521.669
74.944.817.505
55.123.425.808

770.969.123. 75
770.969.123.. 75

758.427.324.599

660.000.000.1100

660.000.000.000
2.271.699.140
(6.577.533.810)

413
414

4.875.765. :30
7.052.332..00
-

415
416

1.800.187..91
11.168.499..88

1.800.187.891
9.062.277.776

418

86.072.338..66

91.870.693.602

430

25.639.804. 10

-

440

1.699.555.576. 16

1.402.617.205.225

412

BAO CAO TAI CHINH HOP NHAT QU ■? 111/2013

12

758.427.324.599

-


T6ng C6ng ty B6o him BIDV
CAC CHI TIEU NGOAI BANG CAN DOl Kt TOAN
CHI TI EU

_ x
Ma so

Thuyet

1 Ng kho do' CM xir 19 (VND)
2. Hgp (long bao hiem g6c chira phat
sinh trach nhiem (CtiOng Viet Nam)
3. Ngopi to cac loci
3.1. Tien mkt
- Do la M9 (US$)
Bat Thai (THB)
- Lao Kip (LAK)

3.2. Tien girl ngan hang
Lao Kip (LAK)
- Bat Thai (THB)
Do la M9 (US$)
Euro (EUR)
-

minh

TO ngay 30 that- g
09 nam 2013

TO ngay 31 thang
12 nam 2012

2.293.099.309

2.293.099.309

63.804.018.376

39.202.269.093

-

-

22.773.708,60

-

13.516.51E,12
112.459.855,01

-

2.059.719.027,08
385.271.545
762.943.80E,35

-

-

-

-

281.097,76

44,■,

-

raicso cry
cp o'rr As
BAO H EM
NGAN HAM
V

au

ti

BA Phan Thi Minh Hue
Chuyen vier) Ban Tai chinh ke toan

BA Lai Ngan Giang
Gam Ct6c Ban Tai chinh Ke toan

Ha NOi, Viet Nam
Ngay 18 thang 10 nam 2013

5/21

BAO CAO TAI CHM HOP NHAT QUY 111/2013

ng Ton Lam Tung
6ng Giam Cióc

287,84


TOng C6ng ty B6o him BIDV
BAO CAO KET QUA KINH DOANH
Qujt III nom 2013

Dan vi: VND

Chi tieu

Ma

s6

Lay ke hi Bali nom (On cu6l quy nay

QuY III

Thuyet
minh
Nam nay

Ntim tru'&c

Nam nay

Nam trurSr

Thu phi bao hiarn gac

01

195.886.081.731

137.277.277.101

600.905.079.764

458.281.402.189

Thu phi nhan 01 bao hiam

02

24.410.942.703

10.985.438.122

67.163.559.625

65.434.288.231

Cac khoan Om tar

03

(84.336.271.013)

(50.196.910.041)

(250.001.449.674)

(191.091.223.925)

Phi nhircing tai bao hi6m

04

(84.294.865.941)

(49.168.124.329)

(248.502.841.134)

(187.883.732.640)

Giam phi bald hiorn

05

-

-

(2.865.087)

Hoan phi bao him

06

(41.405.072)

(1.028.785.712)

(1.49!.743.453)

(3.207.491.285)

(Tang)/glarn du' pile:mg phi

08

16.699.149.565

5.549.793.482

(33.18E.828.187)

(26.170.262.250)

Thu hoa hang kinh doanh bao
hiarn

09

21.757.287.141

15.100.628.374

65.787.332.347

54.598.854.194

10

12.366.209.740

558.320.205

27.183.616.618

12.927.005.550

13

12.366.209.740

558.320.205

27.183.616.618

12.927.005.550

14

186.783.399.867

119.274.547.243

477.855.310.493

373.980.063.989

(67.730.100.864)

(56.743.173.470)

(193.59E .692.840)

(188.843.175.149)

Thu khac host (tang kinh
doanh bao hiarn
Thu khac
Doanh thu thuan tip host (tang
kinh doanh bac. hiarn
Chi b6i thuVng bao hiam g6c,
tra ti6n bao Nam

15

Chi bai thuVng nhan tai bao
hiarn

16

(14.521.586.101)

(5.652.705.238)

(17.63E .095.083)

(11.362.625.804)

Thu bal thtperng nhuvng tai
bao Nam

18

32.307.694.677

24.287.236.968

85.495.930.570

86.378.746.698

B61 thu'&ng thuac troth
nhiarn WC'? la'

21

(49.943.992.288 )

(38.108.641.740)

(125.73E.857.353)

(113.827.054.255)

(Tang)/glarn du' phong b61
thua•ng

23

(7.883.475.359)

16.527.108.707

(12.102.401.912)

1.404.170.812

Trich du, phong dao Ong lern

24

(4.078.822.602)

(4.903.290.259)

(12.542.195.691)

(16.631.223.325)

25

(55.807.250.455)

(29.064.475.334)

(155.427.380.147)

(109.310.545.331)

26

(40.541.612.255)

(26.973.815.109)

(125.532.084.208)

(82.952.456.759)

27

(18.585.324.726)

(12.630.621.423)

(57. 68C 816.117)

(38.724.467.005)

31

(4.609.090)

-

(49!.904.279)

(104.520.966)

(363.489.881)

(287.097.682)

(2. 126.401. 908)

(1.011.591.788)

(21.588.188.558)

(14.056.096.004)

(65.22E.961.904)

(43.111.877.000)

,

Chi khac hoot Tang kinh
doanh bao hiam
Chi khac hoot dOng kinh doanh
bao hiern g6c
Chi HH hoot drOng KDBH g6c
Chi danh gia reii ro CI& ttrong
ducyc BH
Chi de phOng han che roi ro, t6n
that
Chi khac

6/21

32
33

BAO CAO TAI CH(NH HOP NI iA QW? 111/2013

.


1-Ong C6ng ty Bgo hiem BIDV
BAO CAO KET QUA KINH DOANH (tiep theo)
Qujt III nam 2013

Chi heti

Ma
se,

Lay Ire hi clAu nam den cuOi quy nay

Quy III

Thuyet
minh
Nam nay

Nam trtperc

Nam nay

Nam treperc

(5.278.517.500)

(2.599.550.551)

(13.3A0.412.163)

(14.843.433.661)

(2.599 550.551)

(13.217.477.214)

(14.843.433.661)

Chi khac hoat dOng kinh doanh
nhan tai bao hiem

34

Chi HH nhOn TBH

35

(5 276.576 591)

Chi khac

38

(1.940.909)

Chi phi true tier) khac lien quan

den hoat ding bao hiem

40

(9.987.120.700)

508.890.326

(16.654.883.776)

(11.514.654.911)

Tong chi tru'c ti6p hoat deng
kinh doanh bao hiem

41

(117.713.540.704 )

(55.549.298.626)

(305.810.835.103)

(238.364.652.099)

42

69.069.859.163

63.725.248.617

172. )44.475.390

135.615.411.890

44

(58.885.408.574)

(50.675.792.898)

(170.922.134.475)

(140.523.507.682)

45

10.184.450.589

13.049.455.719

1.122.340.915

(4.908.095.792)

Lai nhuan gep hoat dong kinh
doanh bao hiem
Chi phi Chung va chi phi hank
chinh
Lai nhuan/(16) thuin kinh

doanh bao hiem

(122.934.949)

Doanh thu hoat ding tai chinh

46

33.323.623.184

38.292.566.580

106. 566.381.514

127.474.731.192

Chi phi hoat ddng tai chinh
Lai nhuan/(1e) hoat Ong tal
chinh
Thu nhap khac

50

(2.883.067.032)

(14.780.530.412)

(16.632.129.207)

(34.259.881.066)

51

30.440.556.152

23.512.036.168

89.934.252.307

93.214.850.126

52

1.431.357.863

(23.920.014)

1. 730.202.097

297.364.494

Chi phi khac

53

(193.854.950)

(48.298.390)

(253.505.199)

(183.955.209)

Lai/(16) khac
Lai/(16) tu' host deng (let' tu'
vao tong ty lien doanh, lien
last
Tong lai nhuan/(16) kO toan
truNaec thug
Thus Thu nhap doanh nghiep
phai ndp
Lai nhuan/(16) sau that thu
nhap doanh nghiep

54

1.237.502.913

(72.218.404)

1.476.696.898

113.409.285

55

1.877.579.565

-

4.688.068.221

1.773.943.261

57

43.740.089.219

36.489.273.483

97.221.358.341

90.194.106.880

(10.175.940.439)

(9.088.914.067)

(21.532.777.320)

(21.691.437.247)

59

33.564.148.780

27.400.359.416

75.688.581.021

68.502.669.633

Lai nhuan sau that cua co
(long thieu s6

60

1.787.722.602

Lai nhuan sau thue cua co
deng Cong ty me

61

31.776.426.178

Lai co, ban trail co phieu

62

58

13

1.787.722.602
27.400.359.416

73.900.858.419

68.502.669.633

1.157

1.038

—r

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y *.
,

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CO PHAN

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BAD Hii. hi
NOAH HANG

of

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Ttf

9;t1IF

.1:

To
--..-,( ' NG '

Ba Phan Thi Minh Hue
Chuyen vien Ban Tai chinh ke toan

Ba Lai Ngan Giang
Giam citic Ban Tai chinh Ke toan

HO NOi, Viet Nam
Ngay 18 thang 10 nam 2013

7/21

BAO CAO TAI CHINH HOP NHAT QW? 111/2013

Ak
fq .
,i

.

Ong Ton Lam Tung
— Ong Giam (56c

1- Ong C6ng ty Bao hiem BIDV
BAO CAO LU'U CHUYEN TIEN

-re

(Phu'ung phap gian tiep)
Quy III nam 2013
ItsNO
Z v)

CHI TIED

I. LU'U CHUYEN TIEN TCP HOAT DQNG
KINH DOANH
Loi nhu4n/(16) trwdec thug

1

Dgu chinh cho cac khoan:
Khau hao tai san co dinh
Cac khoan du' phOng
(Lai)/L6 do chenh lech ty gia china thcpc hien
(Lai)/L6 tix cac hoat dOng etau tu'
Chi phi lAi vay

2

3
4
5

6
8

Lcvi nhuOn tip hoat dOng kinh doanh tru'o'c
thay d6i von Iu'u dOng

9
10
11
12
13
14
15
16

(Tang)/Giam cac khoan phai thu
Tang/(giam) hang ton kho
Tang/(giam) cac khoan phai tra
(Tang)/Giam chi phi tra tru ,66
Chi phi lai vay da tra
Thue thu nhap doanh nghiep da nOp
Phai thu ti3, cac hoat dOng khac
Tien chi khac tir cac hoat dOng kinh doanh

20

Lu'u chuy6n tin thuin tip hoat Ong kinh
doanh

Thuyet

mink

Lay lee ter dhu nam den cutli quy nay
Nam trwerc

Nam nay

103.442.800,892
-

90.194.106.880
-

2.563.733.175
73.544.998,896
(110.348.284.125)
985.314,232
-

2.847.666.575
44.813.452.516
(88.086.026.133)
753.929.997

70.188.56: .069

50.523.129.835

(54.700.705.271)
(30.174.555)

77.199.133.141
(1.135.401.334)
(985.314.232)
(20.115.327.980)
24.935.811.715
(15.939.027.335)

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)

79.417.556.219

(134.571.477.986)

(3.015.184.532)

(9.082.798.363)

-

56.608.694

(1.040.528.320.300)

-

878.274.51 U000

-

(37.932.311.373)
42.508.222663

(51.269.775.314)
156.753.010.826

110.348.284.125

88.029.417.439

(50.344.798, 817)

184.486.463.282

-

-

-

(362.295.144)

-

II. LU'U CHUYEN TIEN Ti? HOAT DQNG

TU'

eAu
21
22
23
24
25
26
27
30

Tien chi de mua s6rn. xay dung tai san co
dinh va cac tai san dai han khac
Tien thu ti3, thanh Iy. nhuvng ban tai san co
i
d nh va cac tai sari dai han khac
Tien chi cho vay. mua cac cong cu no' cua
cac don vi khac
Tien thu cho vay. ban lai cong cu no' dm cac
dan vi khac
Tien chi dau tu' von vac) tian vi khac
Tien thu hOi dau tu' von vac) (Ian vi khac
Th lai cho vay. co tin va Igi nhuan duvc
u
chia
Lu,u chuy6n tiim thuin UP hoat Ong diu
tw

III.LU'U CHUYEN TIEN TO' HOAT DQNG

TAI CHINH

31
32

8/21

Tien thu tt3, phat hanh co phieu. nhan von g6p
,
cua chu scet-Ou
Tien chi tra
tra von gap cho cac 6110 so' hiru. mua
lai co phieu cua doanh nghiep CIA phat hanh

BAO CAO TAICHNH1-1OP NI1AT QV( 111/2013


Tong Cong ty B6o hiem BIDV
BAO CAO LU'U CHUYEN TIEN

TE (tiep theo)

(Phuang phap gian tiep)
Quy III nam 2013

1
m3.,0
Z0

Thuyet

mink

CHI TIED

Lily ice fir ddu nam den cueii quy nay
Nam nay

33
34
35
36

Tien vay ngAn hen, dai han nhen duvc
Tien chi tra nce g6c vay
Tien chi tra ng thue tai chinh
C6 ilk, Igi nhuen da tra cho &ICJ s& hiru

40

Lu'u chuyen tiitn thuan tip host dOng tai
chinh

50

Lu'u chuyen tiim than trong ky

60

Nam MAST
-

-

(10.216.344.200)

(57.545.455)
(10.573.479.000)

(10.216.344.200)

(10.993.319.599)

18.856.413.202

38.921.665.697

Tien va cac khoan twang &pang tin du
ky

23.532.055 771

17.800.852.232

61

Anh hu,deng ciia Wen Ong b.) gia he5i cloai
quy doi ngoai te

-

-

70

Tien va cac khoin twang du,ceng tien cu6i
IcY

42.388.468.973

56.722.517.929

-

CT

TONG( ONG TY
CO
BAO HH 14EHM
NGAN HA G Di'

BA Phan Thi Minh Hue
Chuyen vien Ban Tai chinh ke toan

Ba Lai Ngan Giang
Gam d6c Ban Tai chinh Ke Wan

HA NOi, Viet Nam
Ngay 18 thang 10 nam 2013

9121

BAO CAO TAI CHINH HOP NHAT QUN? III/2013

.15

ng Teo Lam Tiing
6ng Giam d6c


Tong C6ng ty 136o hiem BIDV
STT

Ten Ong ty

Dia chi

Quyet dinh thanh

14p s6

Linh vvc
hoot

Ty le s&
h CP
.r t.(;, cua

chinh

Deng ty

BAN THUYET MINH C CB O C OT I CH NH
Qiiy III nam 2013
1. THONG TIN DOANH NGH1e13
TOng Cong ty CO phAn Bao hiem Ngan hang DAu va Phat then Viet am duvc thanh IAp
vao ngay 1 thang 10 nam 2010 theo GiAy phep Dieu chinh s6 11/GP II DC7/KDBH ngay 1
thang 10 nam 2010 cua BO Tai Chinh.
Tong C6ng ty CO phAn Bao hiem Ngan hang DAu tu' va Phat trik Vi
ty") duvc thanh lAp tren co' sa thy'c hien c6 phAn h6a Cling ty Bao hie
cua Ngan hang TMCP DAu tu' va Phat tri4n viot Nam — mQt ngan hang
duvc thanh lAp theo giAy phep so 84/GP-NHNN ngay 23 thang 4 nam
Ngan hang nha nu,tyc ViOt Nam ma tien than la ngan hang thuvng m
thanh lAp theo GiAy phep thanh lAp va hoat (long so 11GP/KDBH n
2006 do BO Tai chinh cep. Ngay 5 thang 8 nam 2010, C6ng ty thy'c
chao ban CO phAn lAn dAu ra cong chung. Tai th6i diem chuyen ttoi th
tong so luvng co phAn phat hanh cho cac co (long ngoai nha nu'&c I
17,7% von diet., 10.

Nam ("TOng COng
BIDV - cong ty con
huvng mai c6 phAn
012 cua Thong ti6c
i quOc doanh duvc
ay 10 thang 4 nam
iOn thanh cong viec
h cong ty co phAn,
11.682.491, chiem

MOt so th6ng tin quan trong cua cong ty co phAn bao g6m:
Ten Cong ty:

Tong C6ng ty CO phAn Bao hiem Ngan hang
Viet Nam

Au tu' va Phat then

Dia chi:

TAng 16, thap A, t6a nha Vincom, 191 BA
Tru'ng, thanh phO Ha NOi

ri0u, quAn Hai Ba

Linh vy'c hopt (long:

Kinh doanh bao hiem phi nhan tho, tai bao i4m, giam dinh ton
thet, hoat dOng dAu
tai chinh va cac hoat Ong khac theo quy
dinh cua phap luAt.

TOng COng ty tham gia vao htyp (long lien doanh v&i cac CI& tac tai CQn
dan Lao theo GiAy Chimg nhAn dAu ra rartrc ngoai s6 146/BKH/DT
va DAu tu, cep ngay 19 thang 06 nam 2008 de thanh lAp ra Cong ty L
Lao-ViOt, trong d6 TOng COng ty sa hiru 51% tong von diet., 10, tuv
USD. Ngay 2 thang 8 nam 2013 BO Ke hoach va DAu tu' chAp nhAn de
ra nu,trc ngoai cua T6ng C6ng ty theo GiAy chi:mg nhAn dAu tu' they ch
DTRNN-DDC, theo d6 tjf 10 s& hu , u tai Cong ty Lien doanh Bao hiem L
tong von (lieu le, tu'ang duvng 1.950.000 USD.

.

h6a Dan chei Nhan
N do BO Ke hoach
n doanh Bao hiem
g &rang 1.530.000
ghl tang von dAu tu'
nh s6 146/ BKHDTo-Viet tang len 65%

Vein Dieu le
Von (lieu le ban dAu cua Tong Cong ty la 660 ty (long. SO von (lieu 10 • a TOng Cong ty tai
thtri diem ngay 30 thang 9 nam 2013 la 660 tj/ (long (ngay 31 thang 1 • nam 2012: 660 ty
(long).
Mpng Iv& hoot clOng
TOng Cong ty co try sa chinh (Jet tai tAng 16, Thap A, Toa nha Vincom, 191 Ba Trieu, QuAn
Hai Ba Tru'ng, thanh ph6 Ha NOi. Vac) thtri diem 30 thang 9 nam 2013, Ong Cong ty c6 hai
muvi mot (21) cling ty thanh vien tren ca
Cong ty con
Tai ngay 30 thang 9 nam 2013, TOng COng ty c6 01 cong ty con nhu' sa

10/21

BAO CAO TAI CH1NH I IOP NI IAT QM( 111/2013


Tong C6ng ty 1366 hiem BIDV
Cling ty lien
doanh bao hiem
Lao - Viet (LVI)

Tang 3 Thal) LVB,

44 Lanxane
Avenue, Thu CM
Vien Chan, Lao

2.

CO' So' TRINH BAY

2.1

Co, so' lip bao cao tai chinh hop nhat

077-08/DT ngay 09 thang
6 nam 2008 do BO Ke
ho?ch Deu cua nu'Oc
CHDCND Lao cep

Bao hiem

65%

Bao cao tai chinh hgp nhat bao g6m bao cao tai chinh cua Cong ty me - T6ng Cling ty Bao
hiem BIDV va Cling ty con — Cling ty Lien doanh Bao hiem Lao Viet.
Bao cao tai chinh hop nhat clinic lap ten ca sO gia g6c, ngoai trb , cac tai san va cong ng
tai chinh duvc ghi nhan theo gia tri hgp Iy.
Cac bao cao tai chinh cua cong ty con sir dung de hop nhat duvc lap cho cung m6t ky ke
toan va duvc ap dung cac chinh sach ke toan mOt cach thong nhat.
SO du' cac tai khoan tren bang can Ct6i ice toan hgp nhat giCra cac don vj trong cOng tap
(Joan, cac khoan thu nhap va chi phi giao dich nOi b(), bao gbm cac khoan Igi nhuan chu'a
thtyc hien phat sinh tir cac giao dich nay, duvc loci trir hoan toan.

C6ng ty con Ctuvc hgp nhat toan bO va ket qua hoat dOng kinh doanh cua C6ng ty con se

ducec dtra vac) bao cao tai chinh hop nhat cua Tong Cong ty 14 tb , ngay quyen kiern soat
largc chuyen giao cho T6ng COng ty. Kiem soat la quyen chi ph6i cac chinh sach tai chinh
va hoat ciOng cua doanh nghiep nharn thu duvc 196 ich kinh to tix cac h Dat Ong cua doanh
nghiep O. Theo CM, thgi diem T6ng Cong ty bet du hop nhat bao cao cong ty con - C6ng
ty Lien doanh Bao hiem Lao - Viet la ngay 2 thang 8 nam 2013.
Lgi ich cua cac c6 Clang thieu s6 la phanIgi ich trong lai, hoacI6, va trong tai san thuan cua
C6ng ty con khong duvc nem git) boi C6ng ty mg, Ctuvc trinh bay rie g !Diet ten bao cao
ket qua hoat Ong kinh doanh hgp met ye tren Bang can (56i 14 toan hqp nhat.
2.2

Nien c10 ke toan
Men d6 ke toan bat du tir ngay 1 thang 1 va ket thuc ngay 31 thang 12. Bao cao tai chinh
hgp nhat nay duvc lap cho ky hoat Ong tCy ngay 1 thang 7 nam 2013 den 30 thang 9 nam
2013. S6 lieu bao cao de hop nhat cua C6ng ty Lien doanh Bao hiem Lao — Viet duvc tinh
tir ngay 2 thang 8 nam 2013 den 30 thang 9 nam 2013.

2.3

0077 14

tien to'

Tong C6ng ty sir dung don vi ben to trong ke toan IA VND.

3.

CAC CHiNH SACH Kt TOAN CHO YEU

3.1

Tien va cac khoan twang throng tien
Tien va cac khoan tuvng cluvng tien bao gam tien met tai qu9, ben giri ngan hang, cO tinh
thanh khoan cao, cdo kha nang chuyen di de dang thanh cac luvng tien xac Binh va khong
co nhieu rui ro trong chuyen doi thanh ben.

3.2

Deu tu' chu'ng khoan va cac khan deli tu' tai chinh khac
Deu tu' chOng khoan
Dau tu, chirng khoan bao g6m cac khoan dau tu' chirng khoan ncy va chung khoan von. DAL,
tu, chirng khoan duvc phan loci thanh du tu' ngan han va du tu' dai han ntlly sau:
►

11/21

Dau tu' ngen han bao g6m cac khoan dau tu' co phieu niem yet, co p lieu chu,a niern yet,
trai phieu chinh phCi va trai phieu cling ty Ciao han trong %/Ong 12 thang hoac du , dinh
nem giir dual mQt nam.
BAO CAO "FAI CHINH HOP NHAT Q. C1 7 11112013


Tong C6ng ty B6o hiem BIDV
►

Deu tu, dai han bao gam cac khoan dau to trai phieu chinh phi va t ai phieu cling ty der
Binh nam giO, tren mot nam.

Dau dai han khac

Cac khoan dau tu , g6p von dai hpn khac the hien cac khoan dau tu, van vac cac clan vi khac
ma T6ng Cong ty c6 du,61 20% quy6n Pi4u quy6t va clang thol Tong ling ty la co song
san9 lap; hoc la doi tac chien luvc; hoec c6 kha nang chi phOi nhat di h vao qua trinh lap,
quyet dinh cac chinh sach tai chinh va hoat d6ng cia doanh nghiep nh n th6ng qua
van ban th6a thuan cir nhan scr tham gia HOi clang Quan tri/Ban Dieu ha h.

Du' phOng giam gia cac khoan clau ttr
►

3.3

Du' phong giam gia cac khoan dau to duvc tinh toan dkra ten thing tt.r 228/2009/TTBTC do BO Tai Chinh ban hanh ngay 07 thang 12 nam 2009.

Chc khohn phai thu
Cac khoan phai thu, bao gam cac khoan phii thu tin khach hang va cac khoan phai thu
khac, dirgc ghi nhan ban dau theo gia goc va lam duvc phan anh th • gia gac trong thdei
gian bap theo.
Cac khoan phai thu duvc xem xet trich lap dkr phong rui ro theo tuoi n •
no' hoc theo du, kien tan that c6 the xay ra trong tru ,deng hop khoan no'
toan nhung t6 cho,c kinh to lam vac tinh trpng pha san hoc sang I
nguVi no' mat tich, b6 tan, dang bi cac ca quan phat luat truy to, xet x'
an hoc da chat. Chi phi dcr phiong phat sinh duvc hpch toan vac ch
nghiep tren bao cao ket qua hoat d6ng kinh doanh giCra nien CIO.

qua hpn cua khoan
hira den han thanh
m thO tkic giai the;
hoec clang thi hanh
phi quan doanh

Doi vbi cac khoan ncr phai thu qua han thanh toan thi min trich lap d ph6ng theo huteng
den cua Thong tu, so 228/2009/TT-BTC do BO Tai chinh ban hanh n • ay 7 thang 12 nam
2009 nhu, sau:

Thdri gian qua On
TO, ten sau (06) thang cian du,61 mot (01) nam
TO, mat (01) nam den dutei hai (02) nam
Tin hai (02) nam den du ,61 ba (03) nam
Tren ba (03) nam
3.4

Mix trich Mr phOng
30%
50%
70%
100%

Su' clung cac way tinh
Vic trinh bay cac bao cao tai chinh hop nhat yeu cat., Ban Tong Gib dOc phai thtyc hien
cac u,bc tinh va gia dinh anh hu,deng Clan so lieu bao cao cua tai san, n phai tra cling nhu,
vie c trinh bay nhirng khoan cling no' tiam tang. Cac u,bc tinh va gia
dinhaycug
hu,o, ng den thu nhap, chi phi va ket qua lap dt,r phang. Cac Lift tinh na chu yau duvc
tren dinh tinh va rui ro chLra xac dinh nen ket qua th‘rc t6 c6 the se rat hac den tbi viec dcr
phong c6 the phai sCra d6i.

3.5

Ghi nhOn tai san co dinh
Tai san co dinh duvc the hien theo nguyen gia trO , di gia tri hao mon lay

Nguyen gia tai san co dinh bao gam gia mua va nhCrng chi phi c6 lie
viec dt.ra tai san vac hoat d6ng nhu , du, kien. Cac chi phi mua sem, nan
san co dinh duvc van h6a va chi phi bao tri, sCra china duvc tinh vac) b
Ong kinh doanh giCra nien dO. Khi tai san duvc ban hay thanh ly, nguy
mon lay ke duvc x6a s6 va bat kje cac khoan iai 16 nao phat sinh do
duvc hpch toan vac bao cao ket qui hoat CIOng kinh doanh giCra nien •

110 1

13A0 CAO TAICRINIIHOP NI IAT QUY 111/2013

6.
quan trwc bap den
cap va et& maei tai
o cao ket qua hopt
n gia va gia tri hao
anh ly tai san deu


TOng Cong ty B6o hiem BIDV
3.6

Thud tai san
Vic xac dinh mOt thoa thuan c6 phai la thoa thuan thue tai san hay hang dkra ten ban
chat cua thda thuan Cf6 tai thai diem khdei dau: lieu viec thkrc hien tho thuan nay c6 phy
thu0c vao viec sir dyng m6t tai san nhat dinh va thoa thuan c6 bao om dieu khoan ye
quyen six dyng tai san hay khong.
Thue tai san du'ac phan loai la thue tai chinh neu theo holo d6ng thue i san ben cho thue
chuy4n giao phan 16'n rui ro va Icei ich gan lien voei quyen sey him tai san ho ben di thue. Tat
Ca cac thoa thuan thue tai san khac duvc phan loci la thue hopt Ong.

Trong truYng hop T6ng C6ng ty

ben di time

toan tai th6i diem
Tai san theo hqp &rig thue tai chinh duvc von hoa ten bang can d6i
kho'i dau thue tai san theo gia tri hap 19 cua tai san thue hoac, neu t ep han, theo gia tri
hien tai cua khoan thanh toan tien thue t6i thieu. Khoin tien g6c trong c c khoan thanh toan
tien thue trong tuang lai theo hap (long thue tai chinh duvc hach toan nhu' khoan nq phai
tra. Khoan tien iai trong cac khoan thanh toan tien thue dirqc hach to n vac) ket qua hoat
Ong kinh doanh trong suot thai gian thue tai san theo Jai suet co dinh tr n s6 du, con lai cua
khoan nq thue tai chinh phai tra.
Tai san thue tai chinh da duvc von hoa duvc trich khau hao theo ph ceng phap khau hao
dubng thang theo thai gian ngan han giCra th6i gian hiru dyng irdec tin va thai han thue tai
san, neu khong chac chan la ben thue se iarqc chuyen giao quyen s hiru tai san khi het
han hop d6ng thue.
Cac khoan tien thue theo hap (long thue hoat d6ng duvc hach toan va • ket qua hopt Ong
kinh doanh theo phircing phap duvng thang trong thai han cua hop On thue.

3.7

Tai san c6 dinh vo hinh
Tai san co dinh vO hinh duvc ghi nhan theo nguyen gia trO , di gia tri kha
N9uyen gia tai san co dinh vo hinh bao g6m gia mua va nherng chi phi
den viec &fa tai san vao six dyng nhu' du , kien.

hao lOy
6 lien quan try'c tie')

Cac chi phi nang cep va ct6i mitei tai san c6 dinh vo hinh duvc ghi tan nguyen gia cua tai
san va cac chi phi khac duvc hach Wan vao ket qua hoat Ong kinh do nh khi phat sinh.
Khi tai san co dinh vo hinh duvc ban hay thanh ly nguyen gia va gi tri hao mon lay ice
duvc x6a s6 va cac khoan !Ai 16 phat sinh do thanh 19 tai san dirqc hp h toan vao ket qua
hoat dOng kinh doanh.
,

3.8

Khali hao va khau trip
Khau hao va khau trir tai san co dinh him hinh va tai san c6 dinh vo
phu,ang phap khau hao dubng thang trong suot th6i gian hiru dung
san nhu' sau:
May m6c, thiet bi
Phuvng tien van chuyen
Tai san co dinh hCru hinh khac
Phan mem ke toan
Tai san co dinh vo hinh khac

3.9

3 - 7 nam
6 - 10 nam
5 nam
3 - 5 nam
4 - 5 nam

Chc nghip-p vy bang ngopi tg
Tap (loan ap dyng huteng clan theo VAS . 10 "Anh hu,Ong cua viec tha
("VAS 10") lien quan den cac nghiep vy bang ngopi te.

13121

inh duvc trich theo
ac tinh cua cac tai

BAO CAO TM CI liNH HOP NHAT QU'
off& ty gia h6i doai"


TOng Cong ty B6o hiem BIDV
3.10 DV phong nghiep vg
Cac quy dy, phong nghiep V1,1 bao g6m (i) dy, phOng phi chu'a duvc u'ong, (ii) du' phOng
136i thk•ang va (iii) dy, phong dao Ong Ian. Viec trich lap du , phong ghiep vu bao hiem
duvc thkrc hien theo cac phuang phap quy dinh tai ThOng tu' s6 125/2012/TT-BTC ngay 30
thang 7 nam 2012 cua BO Tai chinh.
Cy the phkrang phap trich lap dkr phong nhix sau:

(i) Du phOng phi chua dugs hudng
Tong Cong ty ap dung phtianq phap tirng ngay de tinh phi bao hie chu'a dkrbc hu'O'ng
cho tet ca cac lopi hinh bao hiem theo cong thirc sau:

Dkr phong phi chkra dt.rac
hu,Olng

Phi bao hiem gbir lai * SO nga bao hiem con lai
cua hop Clang bac hiem
Tong s6 ngay bao hiem theo

op (Jong bao hiem

(ii) Du phOng boi thuteng
Dkr phiOng bob thkrang bao gom du' phong b6i thuang cho cac tin that da khieu nai
nhung den cuOi nam chira giai quyet va dkr phong boi thiyang cho ac ton thAt da phat
sinh trach nhiem bao hiem chin khieu npi.
► Du, phong boi thkrang cho cac ton thet da thOng bac, hoac yeu
nhu'ng den cuOi ky chu'a giai quyet du'ac trich lap dkra tren
tirng vu boi thuteng thu6c trach nhiem bao hiem de duvc th
bao hiem hoac khach hang da yeu ceu do' b6i thkrang tuy n
tai thai diem cu6i ky, sau khi trO, di phen thu hob tin nhuvng tai

cAu (16i b6i thkrang
a ser u,dec tinh cua
ng bao cho cong ty
ben chira giai quyet
ao hiem; va

► Dkr phOng b61 thirang cho cac ton that da phat sinh trach nh Om bao hiem chu'a
khieu nab (IBNR) duvc trich lap theo quy dinh tai Thong tu' i 125/2012/TT-BTC
ngay 30 thang 7 nam 2012 cua BO tab chinh.

(iii) Du phong dao dOng letn
Du, phong dao Ong Ian duvc trich lap m6i nam cho den khi
p Ong dat duvc mirc
100% mCrc phi giCr [pi trong nam tai chinh va duvc trich lap tren ca o, phi bac, hiem giCr
lai.
Vac) ngay 28 thang 12 nam 2005, BO Tai Chinh da ban hanh Quye dinh 100/2005/QDBTC ye viec ban hanh bon chan mix ke toan ("CMKT") bao Orn CMKT so 19 ye
Hap Ong bao hiem. Theo d6, ke thang 1 nam 2006, viec trich la du, phong dao Ong
Ian la khOng cen thiet do du, phong nay phan anh "cac yeti cau doi

i thu'O'ng khong ton
tai tai thai diem lap bao cao tab chinh". Tuy nhien, do BO Tai Chinh ch a co Wang dAn Cl,/
the viec ap dung CMKT s6 19 va theo quy dinh tab Nghi dinh 46/20 7/ND-CP do Chinh
phi.' ban hanh ngay 27 thang 3 !lam 2007 ye yiec quy dinh the dO ai chinh doi v&i cac
doanh nghiep bao hiem, Tong C6ng ty hien y6n trich lap du, phong dao dOng Ian nhAm
dam bao tuan thu theo th6ng tu' so 125/2012/TT-BTC ngay 30 thang 7 nam 2012 cua BO
Tab chinh ve the dO tai chinh dOi vai doanh nghiep bao hiem.

3.11 Chc khohn phai tra via trich &troy
Cac khoan phai tra va trich tru'ac dirac ghi nhan theo so tien phai tra trong tu'ang lab cho
hang haia va dbch vu nhan &Ivo, khOng tinh den vi0c da nhan duvc h6a elan hay chu'a.

14/21

BAO CAO TAI CHINH HOP NI-fiT QC'' 111;2013


TOng C6ng ty 136o hiem BIDV
3.12 Ghi nhOn doanh thu
Doanh thu duvc ghi nhan khi ca kha nang nhan duvc cac lqi ich kin to c6 the xac dinh
duvc m6t cach chac chart. Cac (lieu kin ghi nhan cy the sau day cling phai duvc dap tYng
tuft khi ghi nhan doanh thu:

Doanh thu phi bao hiem
Cong ty hach toan khoan thu phi bao hiem g6c vao thu nhap khi phat s nh trach nhiem bao
hiem dm Tong Cong ty dOi vai ben mua bao hiem. Trach nhiem bao hi _m phat sinh khi hap
Citing bao hiem dfi duvc giao ket hoac khi c6 bang chO'ng doanh nghie • bao hien, da chap
nhan bao hiem va ben mua bao hiem da dang phi bao hiem, trig trtr6ny hap c6 thoa thuan
khac trong hap &wig bao hiem.
Thong tu' 125/2012/TT-BTC do BO Tai chinh ban hanh vac) ngay 30 thang 7 nam 2012:

"Huang dan the d0 tai chinh dOi v6i doanh nghiep bao hiem, doanh ghiep tai bao hiem,
doanh nghiep mai gi6i bao hiem va chi nhanh doanh nghiap bao hie phi nhan th9 ntrac
ngoai" quy dinh rang neu doanh nghiep bao hiem va ben mua bao hie dungy thoa thuan
ye phtyang thO'c thanh toan phi bao hiem theo dinh kjf, thi doanh ng iep hach toan vao
doanh thu twang Ung vaik9 do. Cong ty cOng ap dung nguyen tac ghi n an doanh thu nay.

Phi nhOn tai bao hi6m
Phi nhan tai bao hiem duvc ghi nhan la doanh thu tai theyi diem Tap di an chap nhan trach
nhiem bao hiem tir cong ty nhuvng tai bao hiem.

Thu IA thugng nhugng tai bao hi6m
Thu b6ithiyang nhuvng tai bao hiem duvc ghi nhan tren ca sey dem tic

Thu nh6p ter hoa hong
Thu nhap tO, hoa hOng duvc ghi nhan
hiem.

tren co so, din tich va cliya tren phi nhuvng tai bao

3.13 Tien I&
Tien lai duvc ghi nhan khi phat sinh tren ca sa don tich (CO tinh den lcei tin ma tai san dem
lai) trir khi kha nang thu hOi tien lai khong chac chart.

3.14 CO phieu quit
Cac cong cy von chu s& hiru dtpgc Tong Cong ty mua lai (c6 phieu .uy) duvc ghi nhan
theo nguyen gia va trir vao von cht'i sa hau. TOn9 Cong ty khOng ghi nhan cac khoin Iwo)
khi mua, ban, phat hanh hoac huy cac cong cy von chi, so' hi:pu cia min

3.15

CO tin
CO tirc va 191 nhuan duvc chia ettyr•c ghi nhan la doanh thu khi quyen Ii i diyac nhan co tirc
hay lqi nhuan duvc chia cUa TOng Cong ty v6i tu' each la nha dau•uvc xac dinh. Tong
Cong ty khong ghi nhan doanh thu CI& vcfyi phan co ttYc bang c6 phi& a co phieu thty&ng
ma chi cap nhat so Itycyng co phieu theo cloi ngoai bang.

3.16 Ghi nh'an chi phi
Phi nhugng tai bao hi6m
Phi nhtyang tai bao hiem duvc ghi nhan tren ca sO den tich va dtya
va cac th6a thuan tai bao hiem.

Chi phi bOi thutYng

15121

BM) CAO TAI CI-111\1H 1-IOP NH AT

III/2013

tra n phi bao hiem

g6c


TOng C6ng ty B6o hiem BIDV
Chi phi b6i thuteng duvc ghi nhan khi h6 sa b6i thu ,o, ng hoan tat va duvc n9u,eri co them
quyen phe duyet. Nhirng vu 136i thirdyng chua duvc phe duyet tai thoi diem cu6i ky dU'Q'C col
la &Rya giai quyet va dtivc thong ke de trich lap du , phi:mg b6i thuVng.

Chi phi hoa h6ng

Chi phi hoa hong duvc ghi nhan tren cd sa cl6n tich va
ken phi bao hiem g6c ve phi
nhan tai bao hiem. Khong c6 khoan hoa h6ng nao chit, phan b6.
4.

TIEN

TiOn mat tai qu9

Trong dO:
VND
Ngoai f¢
Tiim gal ngan hang

Trong c16:
VND
Ngoai tO
Ti4n dang chuyOn
Tong cong
5.

Tai ngay 30
(hang 9 nam 2013
VND

Tai ngay 31
(hang 12 nam 2012
VND

978.544.641

405.322.679

887.186.844
91.357.797
41.364.087.660

405.322.679
14.786.723.082

19.786.690.764
21.577.396.896
45.836.672

8.924.383.461
5.862.339.621

42.388.468.973

15.192.045.761

DAU TU' NGAN HAN

Tai ngay 30
(hang 9 nam 2013
VND
Diu tu' chi:mg khoan ngin han

Tai ngay 31
(hang 12 nam 2012

VND

113,579,288,797

97.059.200.387

CO phieu niem yet

41,869,382,161

35.349.293.751

CO phieu chiya niem yet

34,709,906,636

34.709.906.636

Trai phieu c6ng ty

37,000,000,000

27.000.000.000

Deu tu' ngin han khac

957,633,220,000

815.828.000.000

Tien girl c6 ky han VND

896,500,000,000

795.000.000.000

Tien girl c6 ky han USD

61,133,220,000

20.828.000.000

(15,386,434,046)

(12.797.286.351)

1,055,826,074,751

900.089.914.036

Du, phong giam gia dau tu' ngin han
Gia tri thuan cCia du tu' tai chinh ngan han

DAL, to chi:mg khoan ngan han la cac khoan dau tu , mua c6 phieu niem
yet ciia cac t6 chCrc kinh to khac.
Deu tu, ngan han khac 16 cac khoan tien girl c6 ky han tai cac ngan hang
tien girl bang dOng Viet Nam hoac bang Bong do la My tai cac chi nhanh/s6 giao
Ngan hang Deu to va Phat trien Viet Nam va cac ngan hang va cac t6 chirc tin dun

yet hoac chin niem

bao gam cac khoan
dich thu6c he th6ng
khac.

Du, phong giam gia clAu to ngAn han bao gam cac khoan du, phong m gia c6 phieu duvc
trich lap theo qui Binh tai ThOng tu , 228/2009/TT-BTC do B6 Tai chinh ban ha 111 ngay 7 thang 12
nam 2009 va theo chinh sach ke toan cua C6ng ty ye du' phong giam gia deu ty nhu, trinh bay tai
Thuyet minh 3.3.
.

16/21

BAO CAO TAI CHINH HOP NHAT

11112013


Tong C6ng ty BAo him BIDV
CAC KHOAN PHAI THU

6.

Tpi ngay 30
thang 9 nom 2013
VND

Tpi ngay 31 thang
12 nom 2012
VND

256.813.012.878

204.563.928.648

Phai thu hopt ciOng bao hidm goc

45.426.725.822

45.816.539.578

Phai thu hoot clOng nhan tai bao hgm

42.383.421.895

32.705.945.259

126.174.878.939

84.875.444.853

42.827.986.222

41.165.998.958

Tra triyac cho ngueri ban

3.081.308.807

1.309.652.500

Thue gia tri gia tang efuvc kheu trir

7.053.237.560

5.858.667.634

10.987.591.667

6.646.422.296

T6ng Ong cac khoan phai thu

277.935.150.912

218.378.671.078

Du, phong no' phai thu kh6 doi

(19.566.738.225)

(10.395.411.406)

Phai thu thvang mai va phai thu khac thuAn

258.368.412.687

207.983.259.672

Phai thu cCia khach hang
Trong c16:

Phai thu hopt Ong nhvong tai bao hiem
Phai thu khac ter khach hang

Phial thu khac

7.

TAI SAN CO DINH

7.1

Tai sin

co dinh hCvu hinh
Nha cite,
vat Klan trOc
VND

Phvang tian
van tai

Thief bi va n
btu:mg va Tai
son khac

Tong Ong

VND

VND

VND

6.620.139 539

23.118.328.758

336.528.92$

32.374.997.225

945.006.415

25.209.091

61.042.500

1.031.258.006

2.209.596.545

4.499.562.690

1.266.502.682

7.975.661.917

(257.249.074)

(5.677.300.103)

1.406.825.03

35.704.617.045

May mOc thief
bi
VND

Nguyen gib:
S6 du CIAu kit

2.300.000.000

Mua meri
Tang khac
Thanh lk,
nhuong ban
Giern khac
S6 du

cu6i

kj,

(5.357.754.929)

(62.296.100)

2.300.000.000

4.416.987.570

27.580.804 439

(78.728.030)

(5.688.301.759)

(18.710.324.375)

(175.508.839)

(24.652.863.003)

(69.000.003)

(354.436 482)

(1.579 217 462)

(47.391.2131

(2.050.045.160)

(1.714.013 642)

(2.442.119.384)

(984.301.4451

(5.140.434.471)

Gla tr) hao
man:
S6 du, au kit

Khau hao
trona kir
Tang khac
Thanh 6,,
nhvang ban

Giam khac

2.061.360

4.039.476.062

25.070.128

121.225.76

4.187.833.317

Sd du, cubi kif

(145.666.673)

(3.717.275.821)

(22.706.591.093)

(1.085.975.730

(27.655.509.317)

Tai ngay dAu kj,

2.221.271.970

931.837.780

4.408.004 383

161.020.089

7.722.134.222

Tai ngay cubi kji

2.154.333.327

699.711.749

4.874.213.346

320.849.30(

8.049.107.728

Gib tr) can laI:

17/21

BAO CAO TAI CHINH HOP NI1AT 0;1( 111/2013


Tong Cong ty B6o hiem BIDV
7.2

Tai san

co Binh vo hinh
Quyen dung
dat

VND

Phan mom tin
hoc
VND

Tong cOng
VND

Nguyen gla:
SO du, du ky

6.500.000.000

Tang trong ky

56.057.850

6.556.057.850

65.000.000

65.000.000

65.000.000

65.000.000

Trong
Mua m&i

Gam trong ky
S6 du' cuoi 4

6.500.000 000

(14.458.725)

(14.458.725)

106.599.125

6.606.599.125

(56.057.850)

(56.057.850)

Gla tr.i hao mon:
S6 dir dau ky

Tang trong kjr
Trong do .
Chi phi trong ky
Giarn trong 4

56 du' cu6i kj
Gla trl con
Tai ngay dau ky

6.500.000.000

Tai ngay cu6i ky

6.500.000.000

14.458.725

14.458.725

(41.599.125)

(41.599.125)
6.500.000.000

65.000.000

6.565.000.000

8.

CAC KHOAN DAU TU' TAI CHINH DAI HAN
Danh muc cac khoan cthu tu' tai chinh dai han cua Tong Cling ty tai thol diem n gay 30 thang 9 nam
2013 bao gam:
Tai ngay 30
Tai ngay 31
(hang 9 nam 2013
(hang 12 nam 2012
VND
VND
1. Dau tu' chu'ng khoan dai han
Trai phieu
CO phieu
2. Gasp von lien doanh
C6ng ty lien doanh bao hiem Lao Viet (1..\'')
3. {Au tu' dal flan khac
GO van d6u tu' vao c6ng ty khac
Deu
ti4n girl dai hpn
4. Dv ph6ng giam gia dau tu' dai han
Gia tri than cua dau tu' tai chinh ngan h
9.

190.598.617.037
190.145.833.333
452.783.704

133.465.080.000
76.090.000.000
57.375.080.000
(17.025.004.140)
307.038.692.897

170.145.833.333
170.145.833.333
23.837.143.685
23.837.143.685
76.090.000.000
76.090.000.000
(16.939.899.164)
253.133.077.854

PHAI TRA NGU'O'l BAN

Cac khohn phai tra thuvng mai
Phai tra hoat dOng bao hiem gac
Phai tra hopt dOng nhan tai bao hiem
Phai tra hoat Ong nhuvng tai bao hiem
Phai tra khac cho khach hang

18/21

BAO CAO TAI CHINH HOP NFIAT Ql:N? 111/2013

Tai ngay 30 (hang
9 nam 2013
VND

Tai ngay 31
hang 12 nam 2012
VND

25.649.780.445
19.264.176.451
242.885.882.033

12.791.747.413
12.907.267.659
159.502.884.398

2.194.033.366

1.238.302.293

289.993.872.295

186.440.201.763


T6ng C6ng ty BAo him BIDV
THUE VA CAC KHOAN PHAI NOP NHA N(YOC

10.

S6 dt.r tai ngay
31 thing 12
nam 2012
VND
Thug phai nop
Nha nt,c5v
Thug Gia trj Gia
tang
Thug Thu nhap
doanh nghiap
Thua khac

11.

VND

VND

17.226.420.618

11.980.057.608

11.930.947.943

4.968.020.319

29.512.314.706

23.696.625.111

10.783.709.914

3.161.346.382

3 (? 534.847.304

38.803.263.949

3.892.929.737

14.813.951.634

86.273.582.628

74.479.946.668

26.607.587.594

DV PHONG NGHIEP VV
Tai ngay 30
(hang 9 nam
2013
VND

Dv phong phi
Dv phong Poi thu'&ng
Dix phong dao dOng Ian

12.

Tai ngay 31 (hang 12
nam 2012

Trfch b6 sung trong ky
VND

VND

296.975.279.12:
94.858.709.813

58.010.757.463
19.913.892.313

238.964.521.669
74.944.817.505

73.713.132.621

18.589.706.813

55.123.425.808

465.547.121.571

96.514.356.589

369.032.764.982

Du phong
tat chinh

Lui nhuan sau
thug gi& lai

VON CHO Se.Y HOU
Than du.
von c6 phan

vo n oia

Chenh Itch ty
gib h6i cloai

VND

VND
8?) du,

trong ky

6.684.584.933

Chi tiou

emu ky

Tai ngay 30

(hang 9 nam
2013
VND

s6 da nOp

SO phai nbp
trong ky

660.000.000.000

CO phi6u quk

VND

2.271.699.140

(6.577.533.810)

VND
1.800.187.891

Dv tra bAt buOc

VND
9.062.277.776

- Loi
nhuan
sau thug

trong ky
- Chi
c6 Km
cho nam
- Trich
lap qu9
du' Kr
bat buoc
tit loi
nhuan
trong k9
- Ban
co phi&

2.106.221.612

2.604.066.190

So du,
kj,

7.052.332.500

660.000.000.000

19/21

4.875.765.330

VND

91.870.693.602

758.427.324.599

75.688.581.021

75.688.581.021

(64.655.236.150)

(64.655.236.150)

(2.106.221.612)

9.181.600.000

- Tra
thit lao
HOOT

cu6i

VND

6.577.533.810

- Trich
lap qu9
KTPL

Tang/Gia
m khac

7.052.332.500

BAO CAO TAI CHINN HOP NI

1.800.187.891

AT

111/2013

TOng

11.168.499.388

(11.500.000.000)

(11.500.000.000)

(492.763.850)

(492.763.850)

(2.732.714.345)

4.319.618.155

86.072.338.666

770.969.123.775


TOng C6ng ty 136o hiem BIDV
13.

CHI PHI THUS THU NHAP DOANH NGHO

Thue thu nhap doanh nghiep hien hanh
Thue thu nhap doanh nghiep hoan lai
Chi phi thud thu nhap doanh nghiep

15.

Qu)% 111/2013
VND
21.532.777.320

Q4111/2012
VND

21.532.777.320

21.691.437.247

21.691.437.247

THONG TIN BAO CAO B9 PHAN

Theo quy Binh cua Chuan mix Ke toan Viet Nam sO 28 - Bao cao b6 p an tai (loan 09 cac
b0 phan can phai lap bao cao la:
•

•

B6 phan theo linh vu,c kinh doanh: ca cling ty me va ding ty con deu h
tren mot linh vt,rc la bao hiem phi nhan thQ, cung cep cung mot loai
hiem phi nhan thQ du,qc thiet ke theo quy churn chung cua Tong Cong
tirang ty, nhau. Do d6, Tap (loan kh6ng co cac linh vt,rc kinh doanh can
th6ng tin trong cac bao cao tai chinh theo quy Binh tai Chuan mu'c Ke to
B6 phan theo khu vu,c dia 19: hien nay Cling ty con la Lien doanh Bao
hoat (tong tren lanh th6 nutec Lao, c6 dac diem tinh hinh kinh te, chin
ro khac v61 Viet Nam.
Cac thong tin b6 phan ye hoat dOng kinh doanh cua Cong ty Lien doan
nhu, sau:

at Ong kinh doanh
inh san pham bao
ty va chiu cac rui ro
hai lap va trinh bay
n sO 28.
hiem Lao Viet dang
tri, wet phap va rui
Bao hiem Lao Viet

Bang can Oi keg toan tai ngay 30 thang 9 nam 2013:
Dan vi: VND
Chi tie u
Tai san ngAn han

Tai san dai han
No' phai tra
Nguon von chi, so' hiru

Lai ngay 30
than 09 'Lam
2013
81.103.392.347
60.544.982.370
72.471.547.615
69.176.827.102

Loai tre,
(2.155.702.498)
(4.930.057.776)
(59.749.430,085)

Tong cOng
78.947.689.849
60.544.982.370
67.541.489.839
9.427.397.017

Bao cao kat qua kinh doanh cho ky hoat Ong tip ngay 2 thang 8 nam 2013 den ngay 30 thang
9 nam 2013:

Dan vi: VND
Chi tieu

Tti ngay 2 thang 8 den

30 Mang 9

Doanh thu

14.279.211.773

Chi phi

(13.198.225.135)

Loi nhu6n trtpdoc thu6

1.080.986.638

Bao cao luu chuyen den ter theo pinpong phap gian tiep

20
30
40
50
60
61

70
20%21

Lu,u chuyen
Lu,u chuyen
Luau chuyen
Lu, u chuyen

tier)
tier,
tien

Chi tieu
thuan ter hoat dOng kinh doanh
thuan Ur hoat dOng dau tu'
thuan tir hoat d6ng tai chinh
thuan trong ky

A

Dieu chinh
4 079 75 6 3
"
'
58
179.320.022
4.259.
076.3
80

(lieu chinh
18.358.968.131

(13.018.905.113)
5.340.063.018

to ngay 30 thang 9 nam 2013:

tien
Tidn va cac khoan twang dwang ti4n diu ky
Anh hwevng cua Wan Ong ty gia h6i doai quy d61 ngoai ta
Ti4n va cac khoan twang dwang tion cu6i ky

BAO CAO TAI CHiNH HOP NI 1AT QU`i' 111/2013

Sau

Dan vi: VND
Luy ire tt., cThu
3.176.463.482
(1.907.085.417)
1.269.378.065
3.404.085.718

4.673.463.784


1-Ong C6ng ty BAo him BIDV
16.

SO LIEU SO SANH
SO lieu so sanh cOa bao cao tai chinh hcfp nhat la s6 lieu cUa bao cao tai chinh nam 2012,
trong 86 khoan Sou tu, vao Cong ty Lien doanh Bao hiem Lao V c ghi nhan theo
phu,ang phap von chi, so' hO, u.
ToiGSINIC TV
Co PP
?

64

BAO MEM
NGAN HAM(
ti

Ba Phan Thi Minh Hue
Chuyen vien Ban TN chinh ke toan

Ba Lai Ngan Giang
Giam 86c Ban Tai chinh Ke toan

Ha N6i, Viet Nam
Ngay 18 thang 10 nam 2013

21/21

BAO CAO TAI CHiNH HOP NHAT Qt) ,? 111/2013

ng T6n Lam TOng
T6ng Giam d6c