Báo cáo tài chính quý 2 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 Dau tu' va Phat trien Viet Nam
BAO CAO TAI CHiNH
QUy II nam 2013


T6ng C6ng ty B6o hiern BIDV

MUC Luc
Trang

BAO cAo TAI CHiNH
Bang can ciói ke toan

3-4

Bac cao ket qua hoat dOng kinh doanh

5-6

Bac cao Iu'u chuyen tier) to

7-8

Thuyet minh bac cao tai chinh

2/21

BAO CAO TM C1-11N1-1 QUY 11/2013

9 - 21

TOng Cong ty Bac) him BIDV
BANG CAN DOI KE TOAN
QuY II nam 2013
Tai ngay 30 (hang 6 nam 2013

Dan vi: VND

.,
Ma so

TAI SAN
A. TAI SAN NGAN HAN

100

I. Tien

110
111
112
113
120
121
128

1. Tien mat tai qu9
2. Tien gt:ri ngan hang
3. Tien Bang chuyen

ll. Dau tu, ngin Ilan
1. Dau tu' chirng khoan ngAn han
2. Dau tty ngan han khac
3. Du, phong Om gia ciAu tu, ng6n
han
///. Cac khohn phai thu
1. Phai thu cCia khach hang
2. Tra truck cho nguti ban
3. Thud gia tri gia tang duvc khau trill,
4. Phai thu khac
5. Dix ph6ng cac khoan phai thu kh6

Thuyet
minh

Tai ngay 30 thang
06 nam 2013
1.364.370.827.654

1.129.206.701.858

4

71.802.738.695
801.152.477
71.001.586.218

15.192.045.761
405.322.679
14.786.723.082

5

1.008.851.598.672
97.628.577.997
926.500.000.000

900.089.914.036
97.059.200.387
815.828.000.000

(15.276.979.325)

(12.797.286.351)

274.356.789.434
267.636.572.105
1.802.273.121
7.132.082.318
9.941.083.464

207.983.259.672
204.563.928.648
1.309.652.500
5.858.667.634
6.646.422.296

(12.155.221.574)

(10.395.411.406)

-

129
130
131
132
133
138
139

TO ngay 31 thang
12 nam 2012

6

d6i
V. Tai san ngan han khac
1. Tam irng
2. Chi phi tra trutec ngAn han
3. C6ng cu dung cu
3. Tai san ng6n han khac

150
151
152
153
154

9.359.700.853

8.628.403.916
307.204.437
424.092.500

5.941.482.389
5.153.579.387
422.588.502

B. TAI SAN DAI HAN

200

245.602.620.043

273.410.503.367

I. raj san co dinh
1. TAi san c6 dinh him hinh
Nguyen gia
Gia tri hao mon luy ke

210
211
212
213

12.293.827.855
5.793.827.855
27.600.373.679
(21.806.545.824)

14.222.134.222
7.722.134.222
32.374.997.225
(24.652.863.003)

2. Tai san c6 dinh thud tai chinh
Nguyen gia
Gia tri hao mon lily ke

214
215
216

-

-

3. Tai san co dinh vo hinh
Nguyen gia
Gia tri hao mon luy ke

217
218
219

7.2

220

8

//. Cac khoan deu tu, tai chinh dai
han
1. Dail tu, chung khoan dai han
2. Dau tu, vac) cac cong ty lien doanh,
lien ket
4. Dau tu' dai han khac
5. Du, phong Om gia dau tu, dai han
III. Tai san dal han khac
1. Ky qu9 bac) hiem
2. Ky cuoc, ky qu9 dai han
3. Chi phi tra truck dai han

TONG CONG TAI SAN
3121

BAO CAO TAI CI liN11 QU ■k 11/2013

7
7.1

365.314.500

-

6.500.000.000
6.556.057.850
(56.057.850)

6.500.000.000
6.556.057.850
(56.057.850)

225.858.461.534

253.133.077.854

221

140.145.833.333

170.145.833.333

222

26.647.632.341

23.837.143.685

228
229
240
241
242
261

76.090.000.000
(17.025.004.140)
7.450.330.654

6.000.000.000
15.954.546
1.434.376.108

76.090.000.000
(16.939.899.164)
6.055.291.291
6.000.000.000
30.954.546
24.336.745

250

1.609.973.447.697

1.402.617.205.225


Tong C6ng ty Bac) hiem BIDV
BANG CAN DOI KE TOAN

theo)

Dan vi: VND

ma s6

NGUON VON

Thuyet

minh

TO ngay 30 (hang
06 nam 2013
876.866.090.857
445.263.048.481
40.000.000.000
275.927.623.489
6.983.507.380

TO ngay 31 (hang
12 nam 2012
644.189.880.626
275.157.115.644
186.440.201.763
9.798.119.269
14.813.951.634

A. NO PHAI TRA
I. No, ngan han
1. Vay ngan han
2. Na dai han den han tra
1. Phai tra ngutei ban
2. Nguti mua tra tien trutec
3. Thue va cac khoan phai Op Nha
nutec
4. Phai tra cong nhan vien

300
310

311
312
313
314
315
316

20.233.877.555

27.758.733.599

5. Chi phi phai tra

317

12.692.458.057

22.072.958.365

318
319
320
321
322
323
330
331
333
334
400

410
411
411.1
412
413
414
415
416
418
430

65.559.969.696
9.216.249.585
431.603.042.376
288.852.499.421
79.163.744.058
63.586.798.897
733.107.356.840
733.107.356.840
660.000.000.000
4.875.765.330
-

10.089.711.694
4.183.439.320
-

6. Phai tra khac
7. Quy khen thipang va phijc lai
IL No, clai han

1. Vay dai han
1. Na dal han
3. Phai hanh trai phieu
/II. Cac khohn du, phOng nghiOp vu
1. Du, ph6ng phi
2. Du, phong boi thireyng
3. Du, phong dao citing Ian
B. VON CHU S& HO'll

I. Nguon vein
1. Von cfau tu' cCia chi:, sa hO'u
2. Thang du, von c6 phan
3. CO phieu quy
4. Chenh lech ty gia
5. Quy clAu tu, phat trien
6. Quy du, ph6ng tai chinh
7. Quy du, trip bat bu6c
8. Lai nhuan sau thue chu'a phan ph&
LNG CONG NGUON VON

9
10

11

12

14.649.362.719

1.800.187.891

11.168.499.388
55.262.904.231
1.609.973.447.697

-

369.032.764.982
238.964.521.669
74.944.817.505
55.123.425.808
758.427.324.599
758.427.324.599
660.000.000.000
2.271.699.140
(6.577.533.810)
1.800.187.891
9.062.277.776
91.870.693.602
1.402.617.205.225

CAC CHI TIED NGOAI BANG CAN 1)61 KE TOAN

,
Ma so

CHI TIED
1. NQ' kho cloi cla xi.? ly (VND)
2. Hap clong bao hiem goc chu'a phat
sinh trach nhiem (l6ng Viet Nam)
3. Ngoai to cac loci

- Do la My (US$)
- Euro (EUR)

Thuyet
minh

TO ngay 30 (hang 6
nam 2013

TO ngay 31 thang
12 nam 2012

2.293.099.309

2.293.099.309

66.268.043.671

39.202.269.093

ci171_6,t4
Tr.Nc

gi9 3(

CO PHAN

BAO HIE141
NGAN HANG DA
V "

TRI•ffi

281.097,76
28:7,..2.4‘_

0

T NAM

Ba Phan T Minh Hue
Chuyen vien Ban Tai chinh Ice toan

Ba Lai Ngan Giang
Gam doc Ban Tai chinh Ke toan

Ha NOi, Viet Nam
Ngay 19 thang 07 nam 2013
13A0 CAO TAI CHEM' QUY 11/2013

Ton Lam Tiling
T6ng Giam cloc


1-Ong C6ng ty B6o him BIDV
BAO CAO KET QUA KINH DOANH
Qujt II nam 2013

Don VND

Chi lieu

g6c

Ma
so

lily lee ter deli nam den cui3i guy nay

QuY li

Thuyet
minh
Nam nay

Nam trutvc

Nam nay

Nam tru,dec

01

12.1

218.785.991.975

158.681.616.695

405.018.998.033

321.004.125.088

Thu phi nhan tai bao hi6rn

02

15.1

30.011.616.927

35.379.890.580

42.758.616.922

54.448.850.109

Cac khoan Om trip

03

(81.646.891.532)

(77.555.777.583)

(165.665.178.661)

(140.894.313.884)

Phi nhuvng tai bao hiern

04

(81.025.892.947)

(75.859.560.318)

(164.207.975.193)

(138.715.608.311)

Giarn phi bao hiern

05

(2.865.087)

-

(2.865.087)

Hoan phi bao him

06

(618.133.498)

(1.696.217.265)

(1.454.338.381)

(2.178.705.573)

(Tang)/giam du, phong phi

08

(40.400.610.206)

(11.628.162.974)

(49.887.977.752)

(31.720.055.732)

Thu hoa hong kinh doanh bao
hi6m

09

21.541.217.905

21.843.719.983

44.030.045.206

39.498.225.820

13.041.449.321

856.229.376

14.817.406.878

12.368.685.345

13.041.449.321

856.229.376

14.817.406.878

12.368.685.345

161.332.774.390

127.577.516.077

291.071.910.626

254.705.516.746

(55.799.128.770)

(125.869.591.976)

(132.100.001.679)

(4.806.217.472)

(3.113.508.982)

(5.709.920.566)

Thu phi bao hi6m

Thu khac hoat dOng kinh
doanh bao hiOrn

15.2

10

Thu khac

13

Doanh thu thuin tip hoat d'Ong
kinh doanh bao hiOrn

14

Chi [DOI thwang bao hi6rn g6c,
tra ti6n bao hiern

15

14.1

(71.998.319.886)

Chi b6i thuVng nhan tai bac)
hi6 m

16

14.2

(853.845.423)

Thu bOi thtreyng nhuvng tai
bao hiom

17

14.3

31.651.386.748

21.764.372.822

53.188.235.893

62.091.509.730

BOi thuteng thutic trach
nhiOm giik lai

21

(41.200.778.561)

(38.840.973.420)

(75.794.865.065)

(75.718.412.515)

(Tang)/giam du, ph6ng bOi
thu'o'ng

23

(301.797.105)

(12.039.659.608)

(4.218.926.553)

(15.122.937.895)

Trich du, phong dao Ong Ian

24

(5.014.521.521)

(5.825.286.485)

(8.463.373.089)

(11.727.933.066)

Chi khac hoat thing kinh
doanh bao hiOrri

25

(52.898.565.012 )

(31.610.691.378)

(99.620.129.692)

(80.246.069.997)

Chi khac hoat Ong kinh doanh
bao hiem g6c
Chi HH hopt Ming KDBH g6c
Chi danh gib nil ro doi tuong
duoc BH
Chi cre phOng hail the iti ro, t6n
that
Chi khac

5'21

.

26

(41.217.483.106)

(27.986.927.827)

(84.990.471.953)

(55.978.641.650)

27

(18.509.040.711)

(14.663.626.999)

(39.095.491.391)

(26.093.845.582)

31

(249.113.371)

(104.520.966)

(491.295.189)

(104.520.966)

(1.678.020.832)

(704.507.256)

(1.762.912.027)

(724.494.106)

(20.781.308.192)

(12.514.272.606)

(43.640.773. 346)

(29.055. 780.996)

32
33

BAO CAO TAT CHINH QU'ir II/2013


TOng Cong ty BAo him BIDV
BAO CAO KET QUA KINH DOANH (tiep then)
Quy II nam 2013

l
,0

z
0

Chi khac hoat Ong kinh doanh
nhan tai bao Nem

40

Chi trot;

Quy U

Thuy4t
mink

34

LOy ke ter del, nam den cu6i guff nay

Nam nay

Nam MA*

(5.113.318.830)

(7.777.506.852)

(8.061.894.663)

(12.243.883.110)

Nam nay

Nam trtthc

Chi HH nh4n TBH

35

(4.994.524.790)

(7.777.506.852)

(7.940.900 623)

(12.243.883.110)

Chi khac

38

(118.794.040)

-

(120.994.040)

-

Chi phi tnyc fief) khac lien quan
den host Ong bao hiern

40

(6.567.763.076)

4.153.743.301

(6.567.763.076)

(12.023.545.237)

Tang chi true ti6phoat Ong
kinh doanh bao hiern

41

(99.415.662.199)

(88.316.610.891)

(188.097.294.399)

(182.815.353.473)

Lai nhuan gop hoat deng kinh
doanh bao hiern

42

61.917.112.191

39.260.905.186

102.974.616.227

71.890.163.273

Chi phi chung va chi phi hank
chinh

44

(67.572.489.713)

(53.775.657.310)

(112.036.725.901)

(89.847.714.784)

(5.655.377.522)

(14.514.752.124)

(9.062.109.674)

(17.957.551.511)

Lai nhuan/(16) thuan kinh

16

45

doanh bao hiorn
Doanh thu hoat Ong tai chinh

46

12.2

Chi phi hoat Ong tai chinh

50
51

13

Lai nhuan/(16) hoat Ong tai
chinh

42.400.068.998

45.256.187.840

73.242.758.330

89.182.164.612

(16.651.368.241)

(9.368.754.018)

(13.749.062.175)

(19.479.350.654)

25.748.700.757

35.887.433.822

59.493.696.155

69.702.813.958

Thu nhap khac

52

120.465.347

289.079.455

298.844.234

321.284.508

Chi phi khac

53

(51.466.507)

(119.863.398)

(59.650.249)

(135.656.819)

Lai/(18) khac

54

68.998.840

169.216.057

239.193.985

185.627.689

55

2.810.488.656

1.773.943.261

2.810.488.656

1.773.943.261

57

22.972.810.731

23.315.841.016

53.481.269.122

53.704.833.397

60

(4.086.511.100)

(5.130.591.337)

(11.356.836.881)

(12.602.523.180)

61

18.886.299.631

18.185.249.679

42.124.432.241

41.102.310.217

17

Lai/(1e) tu' hoat deng Oil tu ,
vaocngtyliedh,

kat
Teng 191 nhuan/(16) ke toan
tn.rac thug
Thu6 Thu nhap doanh nghi6p
phai flop
Lai nhuan/(16) sau thus thu
nhap doanh nghiep
Lai co, ban trot,

c6 phieu

62

-1-1--14,7._

Rik cowe

7Y

coPHAN

*

BAD HIEM
NGAM HAM

-7,
Rr

Ba Phan Thi Minh Hu5
Chuyen Oen Ban Tai chinh k5 toan

Ba Lai Ng5n Giang
Giam chic an Tai chinh K5 toan

Ha NOi, Vi5t Nam
Ngay 19 thang 07 nam 2013
61 1 1

BAO CAO TAI CHINH QUY 11/2013

Ong Ton Lam TOng
Tong Giam cloc

624


TOng Cong ty 136o him BIDV
BAO CAO LU'U CHUYEN TIEN TE
(Philang phap gian tiep)
Quy II nam 2013

Ma
so

CHI TIED

Thuy6t
mink

Lily kb' tip diu nam den cuili guff nay
Nam trtrac

Nam nay
I. LU'U CHUYEN TIEN TO' HOAT HONG
KINH DOANH
Lgi nhOn/(16) tru,o, c thug

53.481.269.122

53.704.833.397

1.291.247.741
66.894.885.512
(306.282.148)
(67.618.366.518)
503.800.858

1.941.801.895
54.505.082.684
(65.120.417.787)
719.525.493

54.246.554.567

45.750.825.682

(73.092.933.897)
112.335.829.155
(1.294.655.298)
(503.800.858)
(12.400.805.894)
16.988.982.164
(21.682.444.249)

(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)

74.596.725.690

207.625.118.213

(906.537.006)

(8.949.081.181)

-

54.606.944

Dieu chinh cho cac khoan:

2
3
4
5
6

KhAu hao tai san co dinh
Cac khoin du, phong
(Lai)/L6 do chenh lech ty gia chira thu ,c hien
(Lai)/L6 tiP cac hoat ifiOng Tau tu,
Chi phi lai vay

9
11
12
13
14
15
16

Lai nhOntit, hoat d6ng kinh doanh tru'o'c
thay d6i von Iu'u Ong
(Tang)/Giam cac khoan phai thu
Tang/(giam) cac khoan phai tra
(Tang)/Giam chi phi tra trisac
Chi phi lai vay (la tra
Thue thu nhap doanh nghiep 015 n6p
Phai thu tip cac hoat Ong khac
Tien chi khac tip cac hoat Ong kinh doanh
Lu'u chuy6n ti6n than tip hoat Ong kinh

doanh

20

(689.000.000.000)

25
26
27

II. LU'U CHUYEN TIEN TO' HOAT DQNG
DA U T If
Tien chi de mua sam xay dung tai san co dinh
va cac tai san dai han khac
Tien thu tO, thanh Iy. nhirang ban tai san co
doh va cac tai san dai han khac
Tien chi cho vay. mua cac cong cu no' ca cac
clan vi khac
Tien thu cho vay. ban lai cong cy na cua cac
clan vi khac
Tien chi clau tu' von vao clan vi khac
Tien thu h6i ciAu tux von vao clan vi khac
Thu lai cho vay. co tCrc va lqi nhuan disc chia

(4.043.164.953)
30.663.298.687
67.618.366.518

(257.854.878.440)
46.069.407.224

65.065.810.843

30

Lu'u chuy6n ti4n thuAn tu, hoat d6ng dAu tu'

(17.340.036.754)

(155.614.134.610)

31

III. LU'U CHUYEN TIEN TO' HOAT DQNG TAI
CHINN
Tien thu tip phat hanh CO phieu. nhan von Op
,
,
cua ch uff sa hiru
Tien chi tra von gop cho cac chu ser hau. mua
,
..,
lai co phieu cua doanh nghiep da phat hanh

9.181.600.000

21
22
23
24

32

7/21

BAO CAO TAI CI IINI1 QM% 11/2013

578.328.000.000

(362.295.144.00)


1- Ong C6ng ty B6o him BIDV
BAO CAO LU'U CHUYEN TIEN TE

theo)

(Phu'ang phap gian tiep)
Quy II nam 2013
M

Thuyet
minh

CHI TIED

a 1
se

Lay ke tir dAu nam den cuOi quy nay
Nam trutec

Nam nay

33
34
35

Tien vay ng6n han. dai han nhan duvc
Tien chi tra no, goc vay
Tien chi tra no, thud tai chinh

36

Co tiro. Idi nhuan da tra cho chu sa hCru

40

(10.133.878.150)

(57.545.455.00)
(10.541.183.000.0
0)

Lim chuy6n ti'en than tir hot Ong tai
chinh

(952.278.150)

(10.961.023.599)

50

Lu'u chuyAn ti6sn thuAn trong ky

56.304.410.786

41.049.960.004

60

Ti6n va cac khoan twang throng ti4n dAu
ky

15.192.045.761

17.800.852.232

61

Anh hwerng cua bi4n Ong ty gia hoi doai
quy doi ngoai to

306.282.148

70

TiAn va cac khoan twang dvang tien cuoi
ky

71.802.738.695

58.850.812.236

11
TONG CONG TY
CO PHAN

BAO

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

Ba Lai Ngan Giang

Giam Mc Ban Tai chinh Ke loan

Ha NOi, Viet Nam
Ngay 19 thang 07 nam 2013

8/21

BAO CAO TA1 (ABM 1 QM? 1112013

•ng Ton Lam, Tung
TOng Giam doc


Tong Cong ty Bao hiem BIDV
BAN THUYET MINH CAC BAO CAO TAI CHINN
06y II nam 2013

1. THONG TIN DOANH NGHIEla
TOng C6ng ty CO phan Bao hiem Ngan hang Dau tu, va Phat then Viet Nam &vac thanh lap
vao ngay 1 thang 10 nam 2010 theo Giay phep Dieu chinh s6 11/GPDDC7/KDBH ngay 1
thang 10 nam 2010 cua BO Tai Chinh.
Tong C6ng ty CO phan Bao hiem Ngan hang Dau tu' va Phat then Viet Nam ("TOng C6ng
ty") du,gc thanh lap tren ca so' thkyc hien c6 phan haa C6ng ty Bao hiem BIDV - cong ty con
cua Ngan hang TMCP Dau tu' va Phat then Viet Nam — mot ngan hang thiyang mai c6 phan
dkrac thanh lap theo giAy phep so 84/GP-NHNN ngay 23 thang 4 nam 2012 cua Thong clOc
Ngan hang nha nuVc Viet Nam ma tien than la ngan hang thkrang mai quoc doanh duvc
thanh lap theo Giay phep thanh lap va Float Ong so 11GP/KDBH ngay 10 thang 4 nam
2006 do BO Tai chinh cap. Ngay 5 thang 8 nam 2010, C6ng ty da thkyc hien thanh cong viec
chao ban co phan In dAu ra cong chking. Tai thai diem chuyen d6i thanh cong ty co phan,
tang so Itygng co phan phat hanh cho cac co Tong ngoai nha nu ,ac la 11.682.491, chiem
17,7% von diet., 10.
M6t so thong tin quan trong cua cong ty co phan bao gam:
Ten C6ng ty:

TOng &Ong ty CO phan Bao hiem Ng5n hang Dau tu' va Phat trien
Viet Nam

Dia chi:

Tang 16, thap A, toa nha Vincom, 191 Ba Trieu, quan Hai Ba
a
Tru'ng, thanh phi Ha Ni

Linh

V1.1C

hoat

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh ton
th6t, hoat Ong dau tu' tai chinh va cac hoat dOng khac theo quy
dinh cua phap luat.

Ngoai ra, Tong C6ng ty cOng tham gia vao hap ding lien doanh vai cac dOi tac tai COng
hoa Dan chi Nhan dan Lao theo Giay ON:mg nhan dau tu' ra nu ,dec ngoai sa
146/BKH/DTRNN do BO Ka hoach va Dau tu , cap ngay 19 thang 06 nam 2008 de thanh lap
ra Cong ty Lien doanh Bao hiem Lao-Viet, trong do TOng Cong ty sa h0 , u 51% tong von
dieu le, twang &yang 1.530.000 USD. TOng Cong ty ke thiya khoan dau tu' lien doanh nay
tir Cong ty Sao hiem Ngan hang Dau tu , va Phat then Viet Nam.
VOn Dieu /0

Von dieu le ban dau cua TOng C6ng ty la 660 t9 (long. SO von diet., 10 cua Tong C6ng ty tai
theyi diem ngay 30 thang 6 nam 2013 la 660 tj/ dOng (ngay 31 thang 12 nam 2012: 660 ty
'Jong).
Mang Itthi hoat cong

Tong COng ty co try sa chinh dat tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quan
Hai Ba Trung, thanh phi Ha NOi. Vao thai diem 30 thang 6 nam 2013, Tong C6ng ty co hai
mu,ai mot (21) cong ty thanh vien tren ca. nu,ac.
2.

CO So' TRINH BAY

2.1

Chun mur va He Hieing ke toan ap dung

Cac bao cao tai chinh giCra nien , d0 cua TOng C6ng ty dixac trinh bay bang dong Viet Nam
CVND") phi hap vai Che dO Ke toan ap dung cho cac doanh nghiep bao hiem Viet Nam
ban hanh kem theo Quyet dinh s6 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 ye viec
sira ctoi, b6 sung Che do ke toan doanh nghiep Bao hiem va cac Chuan mkyc Ke toan Viet
Nam do BO Tai chinh ban hanh theo:
LIAO CAO TAI CI liNI I Q1J) .ii II/2013


TOng Cong ty 136o him BIDV
Quyet dinh s6 149/2001/Q0-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bon
Chan mu'c Ke toan Viet Nam (flat 1);
10 Quyet dinh sO, 165/2002/Q0-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau
Chan mu'c Ke toan Viet Nam (0at 2);
Quyet dinh so 234/2003/Q0-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau
Chan mu,c Ka Wan Viet Nam (Doi 3);
Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau
Chan mu'c Ke toan Viet Nam (Oat 4); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bon
Chan mu'c Ke Wan Viet Nam (Dat 5).
Bang can idol 14' toan giCra nien dO, bao cao ket qua hoat clOng kinh doanh giCra nien dO,
bao cao lu'u chuyen tien to giCra nien do va cac thuyet minh bao cao tai chinh giCra nien dO
duvc trinh bay kern theo va viec six dung cac bao cao nay khong danh cho cac d6i tuvng
kh6ng duvc cung cap cac thong tin ye cac thu tuc va nguyen tac va th6ng le ke Wan tai Viet
Nam va han nCra khong du,ac chci dinh trinh bay tinh hinh tai chinh, ket qua hoat odOng kinh
doanh va chuyen tien to theo cac nguyen tac va th6ng le ke toan du ,ac chap nhan rOng
rai & cac nutc va lann th6 khac ngoai Viet Nam.
2.2

Hinh thu'c so ke toan ap dung

Hinh thO'c s6 ke toan ap dyng clugc Clang ky la Nhat ky s6 cal.
2.3

Nien do ke toan

Nien dO ke toan cua Tong Cong ty bat dau tix ngay 1 thang 1 va ket thiic ngay 31 thang 12.
2.4

Dong tien ke toan

Tong Cong ty thu'c hien viec ghi chop s6 sach ke toan bang VNO.
3.

CAC CHINH SACH Kt TOAN CHO YEU

3.1

Tien va cac khoan tu,ang &pang tien

Tien va cac khoan tuang &rang tien bao gom tien mat tai qu9, tien girl ngan hang, co tinh
thanh khoan cao, co kha nang chuyen (56i de dang thanh cac luang tien xac dinh va khong
CO nhieu ruf ro trong chuyen dOi thanh tien.
3.2

Lai ich a cong ty lien doanh

Tong Cong ty co lai ich & cong ty lien doanh ma TOng Cong ty c6 thoa thuan &nig kiem
scat. Cac khoan Tau tu' vao cac cong ty lien doanh dtrac ghi nhan theo phirang phap von
chu s& hCru, theo do Tong Cong ty se ghi nhan phan lai ich cua TOng Cong ty trong lai 16

cCia citing ty lien doanh vao bao cao ket qua hoat ciOng kinh doanh giCra nien d6 va bao cao
nam theo ty le kiem scat cua Tong C6ng ty & car -1g ty lien doanh.
Cac bao cao tai chinh giCra nien (56 va bao cao nam cua cac cong ty lien doanh duvc lap
cung ky bao cao vbf Tong C6ng ty. Cac dfeu chinh thich hap da &vac ghi nhan de bao dam
cac chinh sach ke Wan dirge ap dung thong nhat v&i chinh sach ke toan cua TOng C6ng ty
trong tru,o, ng hap can thiet.
3.3

/Au tu, charg khoan va cac khoan dau tu' tai chinh khac
Da'u

chang khoan

DAL' tir chin-1g khoan bao gom cac khoan dau chu'ng khoan rig va chirng khoan von. DAL,
tu' chCrng khoan du,ac phan loaf thanh dau tu' ngan han va dau tu' dai han nhu' sau:

BAO CAO TAI CI IINII Q1J1C II/2013


Tang C6ng ty Bac) hiern BIDV
Dau tu, ngan han bao gom cac khoan clau tu' c6 phieu niem yet, co phieu chu'a niem yet,
trai phieu chinh phu va trai phieu tong ty dao han trong yang 12 thang hoac du , dinh
nam giCr &raj mot nam.
Dau tu' dai han bao gom cac khoan (TALI tu' Val phieu chinh phu va trai phieu cong ty du ,
dinhamgCrteo.

D6u tu dai han khac
Cac khoan clau tu' gOp von dai han khac the hien cac khoan d6u tu' von vao cac dun vi khac
ma Tong Cong ty c6 du,61 20% quyen bieu quyet va Ong thai Tong C6ng ty la co (long
sat-19 lap; hoac laid& tac chitin Ityvc; hoac co kha nang chi phoi nhat dinh vao qua trinh lap,

quyet dinh cac chinh sach tai chinh va hoat (Xing cua doanh nghiep nhan dau tu' thong qua
van ban thaa thuan cCr nhan sty tham gia H6i d6ng Quart tri/Ban Dieu hanh.

Du' phong giam gia cac khoan cf6u
Du' phong giam gia cac khoan dAu tu' duvc tinh toan dkra Vert thong tu' 228/2009/TTBTC do B6 Tai Chinh ban hanh ngay 07 thang 12 nam 2009.
3.4

Cac khoan phai thu
Cac khoan phai thu, bao gom cac khoan phai thu tip khach hang va cac khoan phai thu
khac, duvc ghi nhan ban dAu theo gia gOc va luon phan anh theo gia gOc trong theyi
gian trap theo.
Cac khoan phai thu. duvc xem xet trich lap dkr phong rUi ro theo tuOi no, qua han cua khoan
no, hoac theo du, kin ton that co the xay ra trong tru,6, ng hop khoan na chu'a den han thanh
toan nhu'ng to chtYc kinh to lam vao tinh trang pha san hoac dang lam thCi tuc giai the;
ngireyi na mat tich, b6 ton, dang bi cac ca quan phat luat truy to, xet )(Cr hoac dang thi hanh
an hoac cra chat. Chi phi city phOng phat sinh duvc hach Wan vao chi phi quart 19 doanh
nghiep tren bao cao kat qua hoat d6ng kinh doanh giCra nien dO.
Doi vaei cac khoan na phai thu qua han thanh toan thi MCFC trich lap dkr phong theo hu ,erng
dan cua Thong tu' so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam
2009 nhu' sau:

Theft gian qua han
TO, ten sau (06) thang den dirai mot (01) nam
Tip mot (01) nam den dutri hai (02) nam
Tir hai (02) nam den dual ba (03) nam
Tren ba (03) nam
3.5

Mac trich du phOng
30%

50%
70%
100%

Su' dung cac wor tinh
Viec trinh bay cac bao cao tai chinh giCra nien dO yeu cAu Ban Tong Giam d6c phai thtyc
hien cac tyac tinh va gia dinh anh hudeng den so lieu bao cao cua tai san, no' phai tra cung
nhu, viec trinh bay nhCrng khoan cong na tiem tang. Cac u'ac tinh va gia dinh nay cung anh
Wong den thu nhap, chi phi va ket qua lap ,dkr phong. Cac krac tinh nay chu yeu dirac dkra
Vert dinh tinh va rui ro chu'a xac dinh nen ket qua thkrc to co the se rat khac dAn to viec dkr
ph6ng c6 the phai sCra d6i.

3.6

Ghi nhan tai san co dinh
Tai san co dinh duvc the hien theo nguyen gia trip di gia tri hao mon 1414.
Nguyen gia tai san co dinh bao gom gia mua va nhang chi phi c6 lien quan trtyc trep den
viec du'a tai san vao hoat d6ng nhu, dkr kien. Cac chi phi mua sam, nang cap va .d61 mfri tai
san co dinh duvc von hoa va chi phi bao tri, sCra chCra duvc tinh vao bao cao ket qua hoat
d6ng kinh doanh giCra nien dO.,Khi tai san duvc ban hay thanh 19, nguyen gia va gia tri hao
mon ke dirac x6a so va bat k9 cac khoan lai 16 nao phat sinh do thanh 19 tai san dau
duvc hach toan vao bao cao ket qua hoat dOng kinh doanh giCra nien 116 .

11/21

BAO CAO TAI CI IINI I CO' 11/2013


Tang C6ng ty 136o him BIDV
3.7

Thud tai san

Viec xac dinh mot thoa thuan ca phai lb them thuan thud tai san hay khong dkra tren ban
chat dm thoa thuan do tai thai diem khai dau: lieu viec thu'c hien thoa ,thuan nay c6 phu
thu6c vao viec six dung mot tai san nhat dinh va th6a thuan co bao gom (lieu khoan ye
quyen sir dung tai san hay kh6ng.
Thud tai san duvc phan loai la thud tai chinh net., theo hap (long thud tai san ben cho thug
chuyen giao phan Ian rui ro va lai ich gan lien vai quyen sa hCru tai san cho ben di thud. Tat
Ca cac th6a thuan thud tai san khac dirac phan loai la thud hoat dOng.
Trong trtkrng hap Tong COng ty IA ben di (hue
Tai san theo hap cl6ng thud tai chinh duvc von hoa tren bang can dOi ke toan tai thai diem
khai dau thud tai san theo gia tri hap ly cua . tai san thud hoec, neu thap han, theo gia tri
hien tai khoan thanh toan tien thud toi thieu. Khoan tien g6c trong cac khoan thanh toan
tien thud trong tu'ang lai theo hap dong thud tai chinh dkrac hach toan nhu' khoan na phai
tra. Khoan tien lai trong cac khoan thanh toan tien thud duvc hach toan vao kat qua hoat
Ong kinh doanh trong su6t thai gian thud tai san theo lai suat co dinh tren so du' con lai cua
khoan na thud tai chinh phai tra.
Tai san thud tai chinh da dirac von hoa duvc trich khau hao theo phirang phap khaki hao
du'ang thang theo thai gian ngan han giCra thai gian hiru dung krac tinh va thai han thud tai
san, neu kh6ng chac chan lb ben thud se durvc chuyen giao quyen sa hiru tai san khi het
han hap dong thud.
Cac khoan tien thud theo hap dOng thud hoat clOng duvc hach toan vao kat qua hoat d6ng
kinh doanh theo phkrang phap du'ang thang trong thai han ciia hap dOng thud.
3.8

Tai san c6 dinh vo hinh
Tai san c6 dinh vo hinh dkrac ghi nhan theo nguyen gia trir di gia tri khaki hao 10y ke.
Nguyen gia tai san c6 dinh vo hinh bao gom . gia mua va nhCrng chi phi c6 lien quan tny c tie r)
den viec 'Ara tai san vao sir dung nhk.r du'kien.

Cac chi phi nang cep ve d6i mai tai san co dinh vo hinh &vac ghi tang nguyen gia cua tai
san va cac chi phi khac diyac hach toan vao ket qua hoat dOng kinh doanh khi phat sinh.
Khi tai san co dinh vo hinh cluvc ban hay thanh ly, nguyen gib va gia tri hao mon 10y ke
&vac xOa s6 va cac khoan lai 10 phat sinh do thanh ly tai san duvc hach toan vao kat qua
hoat d6ng kinh doanh.

3.9

Khau hao va khau trip
Khaki hao va khau tn.), tai san co dinh him hinh va tai san co dinh vo hinh dirac trich theo
phkrang phap khaki hao dkrang thang trong suot thai gian hiru dung u ,ac tinh cua cac tai
san nhu' sau:
May mac, thiet bi
Phirang flan van chuyen
Tai san co dinh hiru hinh khac
Phan mem ke toan
Tai san co dinh vo hinh khac

3.10

Cac nghie" p vu bang ngoai

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

to

TOng Cong ty ap dung twang dan theo VAS 10 "Anh hkrerng cOa viec thay d6i ty gia h6i
doai" ("VAS 10") lien quan den cac nghiep vu bang ngoai te.

EMI BA() cA0 TAL G IiN11 QUY 11/2013


T6ng Cong ty B6o hiem BIDV
3.11 Dv pining nghiOp vy

Cac quy du, phong nghiep vy bao gom (i) du' phong phi chtya duvc hu'ang, (ii) dp , phong
boi thu, ang va (iii) du' phong dao Ong Ian. Viet trich lap du' phong nghiep vu bao hiem
&vac thu'c hien theo cac phtyang phap quy dinh tai Th6ng tu , sO 125/2012/TT-BTC ngay 30
thang 7 nam 2012 dia BO Tai chinh.
Cu the phiyang phap trich lap

ph6ng nhu, sau:

(i) Dif plying phi chua dupc hudng

TOng,Cong ty ap dung phu, ang phap tung ngay de tinh phi bao hiem chu,a
cho tat ca cac loai hinh bao hiem theo cong thtk sau:

Dix phong phi chtya duvc
hu'ang

Wang

Phi bao hiem giCy lai * SO ngay bao hiem con lai
cua hap Tong bac, hiem
TOng so ngay bao hiem theo hap d6ng bao hiem

(ii) Du' phOng boi thuting

Du, phong b6i thlyang bao gom du , phong 106i thiyang cho cac ton that d5 khieu nai
nhlyng den cuoi nam chu, a giai quyet va thy phong b6i thu'ang cho cac ton thAt d5 phat
sinh troth nhiem bao hiem chiya khieu nai.
Dix phong b6i thiyang cho cac ton that d5 thong bao hoac yeu cAu doi b6i thu ,ang
nhtyng den cuoi ky chtya giai quyet duvc trich lap diya Vert ca so' u ,ac tinh cUa
tCyng vu b6i thuting thuOc troth nhiem bao hiem da du ,ac thong bao cho tong ty
bao hiem hoac khach hang (15 yeu c6u doi b6i thu'ang tuy nhien chiya giai quyet
tai thai diem cuoi ky, sau khi tru , di phan thu hai tiX nhuvng tai bao hiem; va
a.

Dix phong b6i thu'ang cho cac ton that d5 phat sinh troth nhiem bao hiem chtya
khieu nai (IBNR) iduvc trich lap theo quy dinh tai Thong tu , sO 125/2012/TT-BTC
ngay 30 thang 7 nam 2012 cUa BO tai chinh.

(iii) Du' phOng dao dOng IOn

Dix ph6ng dao Ong Ian du'ac trich lap m6i nam cho den khi dy , ph6ng dot duvc mirc
100% mire phi giCr lai trong nam tai chinh va duvc trich lap Vert co' so' phi bao hiem giG ,
lai.
Vao ngay 28 thang 12 nam 2005, BO Tai Chinh d5 ban hanh Quyet dinh 100/2005/QDBTC ve viec ban hanh bon chuan mu'c Ice toan ("CMKT") mai, bao gom CMKT so 19 v4
Hap d6ng bao , hiem. Theo do, ke tu, thang 1 nam 2006, viec trich lap du' ph6ng dao citing
Ian la kheing can thiet do du' ph6ng nay phan anh "cac yeu cau dOi !Doi thu ,ang kh6ng ton
tai tai thai diem lap bao coo tai chinh". Tuy nhien, do BO Tai Chinh chiya CO htyang dAn cu
the viec ap dung CMKT so 19 va theo quy dinh tai Nghi dinh 46/2007/ND-CP do Chinh
phu ban hanh ngay 27 thang 3 nam 2007 y6 viec quy dinh the do tai chinh dOi vai cac
doanh nghiep bao hiem, Tong C6ng ty hien van trich lap du , ph6ng dao Ong Ian nham
dam bao tuan thu theo thong tu' sO 125/2012/TT-BTC ngay 30 thang 7 nam 2012 dia BO

Tai chinh ve ch6 dO tai chinh dOi vai doanh nghiep bao hiem.
3.12 Cac khohn phai tra va trich &Ink

Cac khoan phai tra va trich tru, ac dilac ghi nhan theo so tien phai tra trong twang lai cho
hang h6a va dich vu nhan duvc, khong tinh den viec da nhan duvc h6a dart hay chtya.

13/21

■

BAO CAO TAI C111N11 011 ' 11/2013


1-Ong C6ng ty B6o hiem BIDV
3.13 Ghi nhan doanh thu
Doanh thu duvc ghi nhan khi co kha nang nhan dirgc cac lai ich kinh to co the xac dinh
dugc mot cach chac chart. Cac dieu kien ghi nhan cu the sau day cOng phai duvc dap Ong
truac khi ghi nhan doanh thu:
Doanh thu phi bao hiem
Tong COng ty hach toan khoan thu phi bao hiem got vao thu nhap khi phat sinh trach nhiem
bao hiem cua TOng COng ty doi vai ben mua bao hiem. Trach nhiem bao hiem phat sinh khi
hgp clang bao hiem da du,gc giao ket hoc khi CO bang cht:mg doanh nghiep bao hiem da
chap nhan bao hiem va ben mua bao hiem da d6ng phi bao hiem, trir trtyang hgp c6 thoa
thuan khac trong hap dong bao hiem.

ThOng to 125/2012/TT-BTC do . B6 Tai chinh ban hanh vao ngay 30 thang 7 nam 2012:
"Huang (fan che d6 tai chinh doi vai doanh nghiep bao hiem, doanh nghiep tai bao hiem,
doanh nghiep moi giai ,bao hiem va chi nhanh doanh nghiep bao hiem phi nhan tho nu,O.c
ngoai" quy dinh rang net., doanh nghiep bao hiem va ben mua bao hiem dong y thoa thuan
ve phuvng thtk thanh toan phi bao hiem theo dinh ky, thi doanh nghiep hach toan vao

doanh thu tuang Crng vcfri ky do. Tong COng ty cang 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 thol diem Tong Cong ty chap nhan
trach nhiem bao hiem tt:r cong ty nhurang tai bao hiem.
Thu bOithuOng nhugng tai bao hiem

Thu b6i thuteng nhuvng tai bao hiem durgc ghi nhan tren ca sa don tich.
Thu nhap fey hoa hong

Thu nhap tt:r hoa hong duvc ghi nhan tren ca sg don tich va dira ten phi nhuvng tai bao
hiem.
3.14 Tien lai
Tien lai duvc ghi nhan khi phat sinh ten co' sa, d6n tich (CO tinh den lai tiro ma tai san dem
lai) tar khi kha nang thu h6i tin lai khOng chac chan.
3.15 CO phieu quy

Cac cong C1,1 von chit ser hiru duvc TOng COng ty mua lai (co phieu quy) duvc ghi nhan
theo nguyen gia va trey vao von chi, sae him TOng Cong ty khong ghi nhan cac khoan lai/(16)
khi mua, ban, phat hanh hoac huy cac cong C11 von chit ser hat.i ct:Ja minh
3.16 CO tar

CO tt:rc va Igi nhuan duck chia duvc ghi nhan la doanh thu khi quy6n Igi duvc nhan co tiro
hay 'al nhuan &Tic chia cua Tong COng ty vdti to cach 15 , nha dau tu, duvc xac dinh. Tong
C6ng ty kh6ng ghi nhan doanh thu d6i v6i ph5n co tt.:rc bang co phieu va co phieu thtigng
ma chi cap nhat so luang co phieu theo doi ngoai bang.
3.17 Ghi nhan chi phi
Phi nhugng fel bao hi4tn
Phi nhugng tai bao hiem duvc ghi nhan tren ca s& don tich va dva ten phi bao hiem goc

va cac th6a thuan tai bao hiem.

BACI

tnr711/2013


T6ng C6ng ty 136o hiem BIDV
Chi phi b6i thvOng
Chi phi b6i thuteng &rot ghi nhan khi h6 so , b6i thut, ng hoan tat va chrac n9u,6i co them
quyen phe duyet. Nhirng vu bOi thty6ng chu'a &roc phe duyet tai tho'i diem cuoi ky cityot coi
la chu'a giai quyet va dirac thong ke de trich lap du , phong boi thiromg.
Chi phi hoa hong
Chi phi hoa h6ng &rot ghi nhan tren ca sde d6n tich va diya tren phi bao hiem goc va phi
nhan tai bao hiem. Khong CO khoan hoa hong nao cha phan [Do.
TIEN

4.

Tai ngay 31
thang 12 nam 2012
VND

Tai ngay 30
thang 6 nam 2013
VND
Tien mat tai qu9
Trong clO:
VND
Ngoai t6

Ti6n gill ngan hang
Trong clO:
VND
.
. Ngoai t6
Tien clang chuyen

801.152.477

405.322.679

801.152.477

405.322.679

71.001.586.218

14.786.723.082

40.021.260.141
30.980.326.077

8.924.383.461
5.862.339.621

71.802.738.695

15.192.045.761

DAU TAY NGAN HAN

5.

Tai ngay 30
thang 6 nam 2013
VND
Dau tu' chu'ng khoan ngin han
Co phieu niem yet
CO phieu chu'a niem yet
Trai phieu cong ty

97.628.577.997

25.918.671.361
34.709.906.636
37.000.000.000

Tai ngay 31
(hang 12 nam 2012
VND
97.059.200.387
35.349.293.751
34.709.906.636
27.000.000.000

Diu tu' ngan han khac
Tien gCri co ky han VND
Tien girl CO ky han USD

926.500.000.000

926.500.000.000

815.828.000.000
795.000.000.000
20.828.000.000

Du' phong giam gia dau tu' ngan flan

(15.276.979.325)

(12.797.286.351)

1.008.851.598.672

900.089.914.036

Gia tri thuan caa dau tu' tai chinh ngin han

Deu tu' chu'ng khoan ngan han la cac khoin deu tax mua co phieu niem yet hoac chu'a niem
yet cua cac to chCrc kinh to khac.
Deu ngan han khac la cac khoan ben giri CO ky han tai cac ng5n hang bao gOm cac khoan
girl
bang
dOng Viet Nam hoac bang dOng do la N/19 tai cac chi nhanh/ser giao dich thuOc he thong
ten
Ngan hang Deu tu' va Phat then Viet Nam va cac ngan hang va cac to chirc tin dyng khac.
Du, phong giam gia cfau Cur ngan han bao gem cac khoan dir phong mat gia co phieu &roc
trich lap then qui dinh tai ThOng tu, 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12
nam 2009 va theo chinh sach ke toan cita Tong C6ng ty ve du, phong giam gia clAu tu' nhu' trinh bay

tai Thuyet minh 3.3.
15/21

BA() cAo TM CI liNII QM/ 1112013


TOng Cong ty B6o hiem BIDV
CAC KHOAN PHA! THU

6.

Tai ngay 30
(hang 6 nam 2013
VND
267.636.572.105

Tai ngay 31 (hang
12 nam 2012
VND
204.563.928.648

Phai thu khac

33.339.778.671
53.776.933.180
121.532.087.701
58.987.772.553
1.802.273.121
7.132.082.318
9.941.083.464

45.816.539.578
32.705.945.259
84.875.444.853
41.165.998.958
1.309.652.500
5.858.667.634
6.646.422.296

Tong cOng cac khoin phai thu

286.512.011.008

218.378.671.078

Du, phOng no' phai thu kho dbi

(12.155.221.574)

(10.395.411.406)

Phai thu thuTing mai va phai thu khac thuan

274.356.789.434

207.983.259.672

Phai thu cua khach hang
Trong
Phai thu hoot cking bao hidm g6c

Phai thu hoot deing nhan tai bao hiem
Phai thu hoot de:mg nhuvng tai bao hiem
Phai thu khac ter khach h5ng
Tra trutc cho ngutei ban
Thu6 gia tri gia tang duvc ktisau tru ,

7.

TAI SAN CO DINH

7.1

Tai san

co dinh hCru hinh
May m6c thief
bi

Nha cOa. vat
kien trOc

VND

VND

Phutrng tian
van tat

Thiat bi van
phOng va Tai

san khac

TOng cOng

VND

VND

VND

23.118.328.758

336.528.928

32.374.997.225

Nguyen gia:
S6 du deu kY

6.620.139.539

2.300.000.000

906.537.006

906.537 006

Mua men

39.618.182

39.618.182

Tang khac
Thanh ly,
nhcrong ban

S6 dir cuth kY

(60.350.646)

(5.403.179.014)

Giam khac
2.300.000.000

-

2.123.497.531

-

23.097.596.294

-

(257.249.074)

(5.720.778.734)

79.279.854

27.600.373.679

Gia tri hao mon:
dau ky

S6

Khau hao trong

ky

(78.728.030)

(5.688.301.759)

(18.710.324.375)

(175.508.839)

(24.652.863.003)

(46.000.002)

(266.069.949)

(960.679.075)

(18.498.715)

(1.291.247.741)

(51.212.260)

(13.957.830)

(12.002.775)

(77.172.865)

4.066.884.823

19.061.127

126.730.475

4.214.737.785

(79.279.854)

(21.806.545.824)

161.020.089

7.722.134.222

Tang khac
Thanh ly,
nhtrong ban

Giam khac

2.061.360

S6 du cu6i ky

(122.666.672)

-

(1.938.699.145)

-

(19.665.900.153)

-

Gia tri con lai:
Tai ngay dau kY

2.221.271.970

931.837.780

4.408.004.383

Tai ngay cudi ky

2.177.333.328

184.798.386

3.431.696.141

16/21

RAO CAO "FAI C1111\11 QUN.' 11./2013

5.793.827.855


TOng C6ng ty B6o hiem BIDV
7.2

Tai san co dinh vo hinh
Quyen
dung dat
VND

Phan mem tin
hoc
VND

Tong cOng
VND

Nguyen gia:
SO du, dau ky

6.500.000.000

56.057.850

6.556.057.850

6.500.000.000

56.057.850.00

6.556.057.850

(56.057.850.00)

(56.057.850)

(56.057.850.00)

(56.057.850)

Tang trong ky
Trong clO:
Mua mdi
Gam trong ky

SO du, cu6i ky
Gia tri hao m6n:
SO du' dAu ky
Tang trong ky
Trong GI&

Chi phi trong ky
Giam trong ky

SO du, cuOi k9
Gia tri con Iai:
Tai ngay ci6u ky

6.500.000.000

6.500.000.000

Tai ngay cuOi ky

6.500.000.000

6.500.000.000

CAC KHOAN DAU Tlf TAI CHINH DAI HAN

8.

Danh muc cac khoan crAu tu' tai chinh dai han cua TOng Cong ty tai theri diem ngay 31 thang 3 nam
2013 bao
Tai ngay 31
Tai ngay 30
thang 12 nam 2012
Mang 6 nam 2013
VND
VND
140.145.833.333

140.145.833.333

170.145.833.333

26.647.632.341

23.837.143.685

COng ty lien doanh bao hiem Lao ViOt (LVI)

26.647.632.341

23.837.143.685

4. DAu tu' dai han khac
GO von dhu tu' vac cong ty khac

76.090.000.000

76.090.000.000

1. DAL, tu' chi:mg khoan dai han
Trai phieu

2. Gop von lien doanh

5. Du, phong giam gia dau tu' dai han
Gia tri thuan ctia diu tu' tai chinh ng .an han

170.145.833.333

76.090.000.000

76.090.000.000

(17.025.004.140)
225.858.461.534

(16.939.899.164)
253.133.077.854

PHAI TRA NGLYOI BAN

9.

Cac khoan phai tra thwang mai
Phai tra hoat dOng bao hiem goc
Phai tra hoat Ong nhan tai bao hiem
Phai tra hoat dOng nhu'o'ng tai bao hiem
Phai tra khac cho khach hang

17/21

13A0 CAO TAI CIIINFIQU‘'i 11/2013

Tai ngay 30 thang
6 nam 2013
VND

Tai ngOy 31

thang 12 nam 2012
VND

17.480.819.080
14.364.808.574
241.760.097.249
2.321.898.586

12.791.747.413
12.907.267.659
159.502.884.398
1.238.302.293

275.927.623.489

186.440.201.763


Tong Cong ty Bac) him BIDV
THUS VA CAC KHOAN PHAI NOP NHA

10.

S6 du' tai ngay

S6 phai nOp
trong ky

31 (hang 12
nam 2012

VND
Thud phai nop
Nha nutvc
Thug Gia tri Gia
tang
Thug Thu nhap
doanh nghigp
Thug khac

6.684.584.933

25.808.151.329

25.464.551.870

7.028.184.392

4.968.020.319

11.356.836.881

12.400.805.894

3.924.051.306

3.161.346.382

7.785.154.288

7.249.373.649

3.697.127.021

14.813.951.634

44.950.142.498

45.114.731.413

14.649.362.719

Tai ngay 30
(hang 6 nam 2013
VND

Chi tie u

Dir phong phi
Du, phong b6i thiromg
Dix phong dao efOng Ian

12.

Tai ngay 31 (hang 12
nam 2012
VND

Trich b6 sung
trong ky
VND

288.852.499.421

49.887.977.752

238.964.521.669

79.163.744.058

74.944.817.505

63.586.798.897

4.218.926.553
8.463.373.089

431.603.042.376

62.570.277.394

369.032.764.982

55.123.425.808

VON CHID So' HI.YU

von diet
VND
S6 du'

VND

VND

DV PHONG NGHI E P VV

11.

660.000.000.000

dau ky

Tai ngay 30
(hang 6 nam
2013
VND

SO cla nip
trong ky

Than9 clv
van c6 phan
VND
2.271.699.140

Co phieu qu$
VND
(6.577.533.810)

Dv phcing

tai chinh
VND
1.800.187.891

Dv hi, bat bubc
VND
9.062.277.776

- Lai
nhuan sau
thug trong

Lqi nhuan salt
thud giu, lai
VND
91.870.693.602

TOng

VND
758.427.324.599

42.124.432.241

42.124.432.241

(64.655.236 150)

(64.655.236.150)

k('
- Chi c6
tin cho
nam 2012
- Trich
lap qui, ch,
trir bat
bu6c tit loi
nhuan
trong ky

2.106.221.612

- Ban c6
phieu qu9

2.604.066.190

(2.106.221.612)

6.577.533.810

9.181.600.000

- Trich
lap qu9
KTPL

(11.500.000.000)

(11.500.000.000)

- Giarn
khac

(470.763.850)

(470.763.850)

55.262.904.231

733.107.356.840

S6 du.
cu6i ky

660.000.000.000

18/21

4.875.765.330

13A0 CAO TAI CII1N11 QUY 1112013

1.800.187.891

11.168.499.388


Tang C6ng ty 136o him BIDV

13.

THUE THU NHAP DOANH NGH1EP

13.1

Chi phi thug thu nhap doanh nghiOp
Quy 11/2013

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

Quy 11/2012

VND

VND

11.356.836.881

12.602.523.180

11.356.836.881

12.602.523.180

Thue suet thug thu nhap doanh nghiep ("thug TNDN") ap dung cho -Ring C6ng ty la 25% Iai nhuan
chiu thug.
13.2 Thu6 thu nhap doanh nghiep hiOn hanh

Thue thu nhap hien hanh phai tra &roc xac dinh dkra tren thu nhap chiu thug cua nam hien
tai. Thu nhap chiu thug cua Tong C6ng ty khac vai thu nhap dt..rgc back cao trong bao cao ket qua
san xuAt kinh doanh vi thu nhap chiu thug kh6ng bao gorn cac khoan muc thu nhap chiu thug hay
chi phi dirac khau tru , cho muc dich tinh thug trong cac nam khac va cOng kh6ng bao gom cac
khoan muc khong phai chiu thug hay khong dircec khau , trir cho muc dich tinh thug. Thue thu nhap
hien hanh phai tra TOng Cong ty duvc tinh theo thug suet (la ban hanh den ngay 30/6/2013.
Dual day la doi chieu giCra chi phi thug thu nhap doanh nghiep cua Tong C6ng ty va ket qua cua
lei/I6 theo bao cao trong Bac) cao ket qua hoat dQng kinh doanh nhan vdei thug suet thug thu nhap
doanh nghiep ap dung cho Tong Cong ty.
Quk 11/2013
VND

CHI TIEU

Quy 11/2012
VND

53.481.269.122

53.704.833.397

(8.053.921.599)

(3.294.740.676)

225.836.157

456.052.965

225.836.157

456.052.965

chinh giam

(8.279.757.756)

(3.750.793.641)

Phen lei ter cOng ty lien doanh. lien 141

(2.810.488.656)

(1.773.943.261)

(5.469.269.100)

(1.976.850.380)

45.427.347.523

50.410.092.721

45.427.347.523

50.410.092.721

11.356.836.881
11.356.836.881

12.602.523.180
12.602.523.180

Lai nhuan/(16) ke toan thuAn tru4c thug
Cac diOu chinh tang/(giam) Iai nhuan theo ke
toa n

Cac khoan dieu chinh tang

Phan 16 tip cOng ty lien doanh lion ket
Chi phi loai trey khi tinh thue TNDN
Cac khoan

cii6u

CO tirc nh'an duirfc khong chiu thug TNDN
Lryi nhuan/(16) diou chinh chu'a trip chuyon 16
va tru'o'c thud
Thu nhap/(16) chiu thug tporc tinh ky nay
Chi phi thug TNDN utec tinh ky nay
TOng chi phi thug TNDN wen tinh ky nay
Thue TNDN (phai thu)/phai tra

ky

4.968.020.319

5.565.800.406

S6 thug TNDN phai flop b6 sung cho nam

tru'o'c

(4.968.020.322)

(5.565.800.406)

Thue TNDN duvc hoan lai/(da tra) trong ky

(12.400.805.894)

(13.037.732.252)

3.924.051.306

5.130.591.334

Thu6 TNDN (phai thu)/phai tra cu6i ky

19/21

BAO CAO TAI CI IINI I Qt11;' 1112013


TOng Cong ty B6o hiem BIDV
14.

NGHIEP

vy veyi

CAC BEN LIEN QUAN

NhCvng giao dich trong you cCia T6ng Cong ty vai cac cong ty có liOn quan trong ky nhu, sau:
COng ty hen quan

Moi quan h0

So tien

Cac giao dich

VND
Ngan hang Dau tu, Phat

CO dong Ian

trien Viet Nam (BIDV)

Doanh thu phi bao hiem goc

48.407.425.786

Doanh thu tt:r hoat ciOng tien girl

33.042.879.212
3.099.315.069

Doanh thu ttly lai trai phieu
Chi phi nhan uy that d6u tu,

4.941.192.737
378.869.351

Chiptuevanog
Chi phi lai vay

Cong ty con

C6ng ty Cho thue tai
chinh TNHH MOt thanh
vien BIDV

cua BIDV-

Ngan hang Dau tu' va
Phat trien Campuchia
(BIDC)

Cong ty con
dia BIDV —
CO Tong Ian

COng ty Bao hiem Lao
Viet

Lien doanh

CO Tong Ian

Chi phi b .& thiyang

1.070.104.951

Chi phi hoa hong

4.865.846.162

Doanh thu phi bao hiern goc

590.352.523

Chi phi lai thue tai chinh
Doanh thu tir hoat d6ng hen girl
Chi phi nhan uy that dau tu'
Doanh thu phi bao hiem goc

1.449.305.555
199.424.026
19.026.682.842

Doanh thu phi nhan tai

38.809.521

Phi nhu,ang tai

Cac khoan phai thu va phai tra cac cling ty lien quan cua T6ng Cong ty tai ngay 30 thang 6
narn 2013 nhu' sau:
COng ty lien
quan

Khoan phai thu

Dien giai

MOi quan he

VND

VND

69.140.223.106

SO du' tien gu i thanh town
Oki

Khohn phai tra

tien giri co ky han tai BIDV

634.000.000.000
29.669.219.445

Phai thu lei tien girl

1.388.708.506

Phai thu phi bao hiem g6c
Phai tra von nhan uy that dau tu,
Ngan hang Dau

tax Phat trien
Viet Nam (BIDV)

SOdu'traiphe

CO &gig Ian
Phai tra lai nhan uy that Lieu tu,
Phialturpe

Cong ty con
cUa BIDVCO dOng Ian

Ngan hang Del.,
tu' va Phat trien
Campuchia
(BIDC)

20/21

C6ng ty con
cUa BIDVCO dong Ian

5.702.054.795

Phai tra hoa hOng bao hiem

2.238.447.239

Phai tra tien thue van phong

4.058.650.060

K9 qu9 bao hiem tai BIDV
C6ng ty
Cho thue
Tai chinh

50.145.833.330

Nq

6.000.000.000

phai tra ve thue tai chinh

Phil thu phi bao hiem goc

27.000.000.000

Tien giyi co ky ban

Phai thu lai tien

co k9 han

Phai thu phi bao hiem goc

BAO CA() TAI CI IINI I ()W.( 11/2013

198.399.752

1.183.500.000
199.424.026


Tang C6ng ty Bac) hiem BIDV
15.

THONG TIN BAO CAO BO PHAN
Theo quy dinh cua Chun mv,c Ka toan s6 28 - Sao cao 66 phan. tai loan 09 cac bo phan
can phai lap bao cao duvc dinh nghia nhu , sau:
BO phan theo linh vu'c kinh doanh la mot 66 phan co the phan biet duvc cua mot
doanh nghiep tham gia vao qua trinh san xuat hoac cung cap san pham. dich vv
rieng le. mOt nham cac san pham hoac cac dich vu co lien quan ma IDO phan nay
CO rVi ro va lai ich kinh to khac vai cac 66 phan kinh doanh khac;
• BO phan theo khu virc dia ly la mot b0 phan co the phan Net duvc cua mot doanh
nghiep tham gia vao qua trinh san xuat hoac cung cep san pham. dich vu tron9
pham vi mot mai tru,ang kinh to cu the ma 66 phan nay co rui ro va lai ich kinh to
khac vai cac 60 phan kinh doanh trong cac m6i tru,ang kinh to khac.
Theo ban chat host dOng kinh doanh cua BIC, mac db, T6ng Cong ty co cac cong ty thanh
vien ten toan quoc nhu'ng cac cong ty thanh vien nay Tau host Tang kinh doanh ten mot
linh \Arc la bao hiem phi nh5n tho, cung cep cung mot loci hinh san pham bao hiem phi
nhan tho duvc thiet ke theo quy chuen chung cua T6ng Cong ty va chiu cac rui ro twang
nhau. Han raa, tuy cac cong ty thanh vien nay nam tren rn6t so dia ban thu6c cac tinh
thanh khac nhau tren toan quoc nhu'ng su, phan chia dia ly mang tinh twang doi de thuan
tien han trong qua trinh cham sOc khach hang, khai thac dich vu va pham vi cung cap dich
vu cua m6i dan vi thanh vien khOng bi giai han !Dal su , phan chia dia ly nay. Do CIO, T6ng
Cong ty Bao hiem BIDV khOng co cac b6 phan can phai lap va trinh bay th6ng tin trong cac
bao cao tai chinh theo quy dinh tai Chun mire Ke toan s6 28.
•

1

0;46 Ci514 13 Ts-Y /s: C

Co 'PHiN
k

BAD HIE'

y VA Pfi;;;T -

e

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

BA Lai Ngan Giang
Giam d6c Ban Tai chinh Ke toan

Ha N6i, Viet Nam
Ngay 19 thang 07 narn 2013

21/21

•

13A0 CAO TAI CI IINII QWI. . 11/2013

VIETNAM

•

.,; s

Ong Ton Lam Tung
Tong Gam doc