Báo cáo tài chính quý 1 năm 2012 - Tổng Công ty Cổ phần Bảo hiểm Ngân hàng Đầu tư và phát triển Việt Nam

Tang Gong ty Co phan Bao him
Ngan hang Dau tu' va Phat tri6n Viet Nam
Bac cao Tai chinh
tai ngay 31 thang 03 nam 2012 va cho giai (loan Ur ngay
01 thang 01 nam 2012 den ngay 31 thang 03 nam 2012


TOng C6ng ty B6o him BIDV

mix LYC
Trang
1

BAO cAo

TAI CHINH

Bang can d61 Ice toan

3-4

Bac) cao ket qua host dOng kinh doanh

5-6

Bao cao Iuu chuyen tien tO

7-8

Thuyet minh bac, cao tai chinh

2/ 21

BAO CAO TAI CHiNH QUN? 1/2012

9 - 21


Tong C6ng ty BAo him BIDV
BANG CAN DOI KE TOAN
Tai ngay 31 thang 03 narn 2012
Dan VND
•

Tai ngay 31 thang
03 nam 2012

Tai ngay 31 thang
12 nam 2011

1.655.316.850.967

1.733.798.447.811

4

37.313.280.485
749.794.847
36.278.346.296
285.139.342

17.800.852.232
605.026.144
17.056.226.088
139.600.000

5

1.222.645.399.193
101.413.297.303
1.138.000.000.000
(16.767.898.110)

1.400.608.746.540
143.889.012.493
1.279.073.200.000
(22.353.465.953)

6

386.171.658.010
355.571.938.705
9.223.805.328
32.462.266.920
(11.086.352.943)

311.241.196.420
277.204.081.926
7.994.634.946
32.375.581.984
(6.333.102.436)

9.186.513.279
8.666.560.323
90.638.456
429.314.500

4.147.652.619
3.452.188.363
266.149.756
429.314.500

144.119.410.827

136.213.005.415

7
7.1

16.482.900.301
8.008.099.068
30.746.490.995
(22.738.391.927)

8.576.494.889
6.511.853.206
28.361.387.359
(21.849.534.153)

Thuyet
minh

•

Ma
s6

TAI SAN

100

A. TAI SAN NGAN HAN

110
111
112
113

I. Tien
1. Tien met tai qu9
2. Tien girl ngan hang
3. Tien Bang chuyen

120
121
128
129

II. Dau tu' ngan han

1. D6u tu' chUng khoan ngen han

2. DAu tt.r ngen han khac
3. Dy, phong giarn gia deu ti.r ngen han

139

III. Cac khoan phai thu
1. Phai thu cua khach hang
2. Thue gia tri gia tang duvc kheu Kr
3. Phai thu khac
4. Du' ph6ng cac khoan phai thu khO dal

150
151
152
154

V. Tai san ngin han khac
1. Tam irng
2. Chi phi tra tru,eic ngen hpn
4. Tai san ngen han khac

200

B. TAI SAN DAI HAN

210
211
212
213

I. Tai san c6 Binh

214
215
216

2. Tai san co dinh thud tai chinh
Nguyen gia
Gia tri hao mon lay Ice

7.2

1.974.801.233
2.152.579.273
(177.778.040)

2.064.641.683
2.152.579.273
(87.937.590)

217
218
219

3. Tai san

co dinh vo hinh
Nguyen gia
Gia tri hao mon luy ke

7.3

6.500.000.000
6.556.057.850
(56.057.850)

56.057.850
(56.057.850)

220
221

II. Cac khohn clau tu' tai chinh dai han
1. Deu tu' cht:rng khoan dai han
2. Deu tu, vao cac cong ty lien doanh,
lien ket
4. Deu hr dai han khac
5. DV phong Om gia efeu tu, dai hpn

121.606.510.526
50.000.000.000

121.606.510.526
50.000.000.000

21.606.510.526

21.606.510.526

50.000.000.000

-

50.000.000.000
-

6.030.000.000
6.000.000.000
30.000.000

6.030.000.000
6.000.000.000
30.000.000

1.799.436.261.794

1.870.011.453.226

130
131
133
138

222
228
229

1. TM san

c6

dinh hii,u hinh

Nguyen gia
Gia tri hao mon lay ke

240

III. Tai san dai han khac
1. K9 qu9 bao hiern
2. Chi phi tra tuft dai han
3. cam c6, k9 qu9, ky ct.rgc khac

250

TONG CQNG TAI SAN

.'.

BAO CAO TAI CHINH QU)? I/2012

8


TOng Cong ty 136o hiern BIDV
BANG CAN DOI KE TOAN (tido theo)
Dan vi: VND
Ma so

Thu yet
minh

NGUON VON

300

A. Ng PHAI TRA

310
313

316
318
319

L I419, ngAn lion
1. Phai tra nglyai ban
2 Thud va cac khoan phai nOp Nha
'
nvac
3. Phai tra tong nhan vien
4. Phai tra khac
5. Qu9 khen thlyong va phuc lqi

320
322

II. N7 dal hp'?
1. No' dai han

315

330

M. Cac khoan dvphong nghifp

331
333
334

vy
1. Dly phong phi
2. Dty ph6ng Poi thuteng
3. Du' phong dao dOng Ian

400

B. VON CHU Ste HU'U

410
411
411.1
412
415
416
418
430

nam 2012

TO ngay 31 thang

12 nam 2011

1.037.065.540.666

1.120.112.997.492

9

709.392.928.785
253.648.627.013

821.469.334.345
248.662.871.890

10

20.918.983.388

16.527.238.981

4.028.704.600
420.074.921.833
10.721.691.951

16.305.812.063
538.632.619.460
1.340.791.951

484.593.302
484.593.302

542.138.757
542.138.757

327.188.018.579

298.101.524.390

210.223.161.835
70.422.207.373
46.542.649.371

190.128.680.491
67.332.841.109
40.640.002.790

762.370.721.128

749.898.455.734

762.370.721.128
660.000.000.000
2.271.699.140
(6.577.533.810)
1.800.187.891
4.853.369.576

749.898.455.734
660.000.000.000
2.271.699.140

(6.215.238.666)
1.800.187.891
4.853.369.576

100.022.998.331

87.188.437.793

1.799.436.261.794

1.870.011.453.226

11

12

I. Nguem von
1. Von dau ter
2. Tha'ng dir von co phdri
3. CO phieu qu9
4. Qu9 dt,r phong tai chinh
5. Qu9 dty triy bdt buOc
6. Lai nhuan sau thud chtya phan
.
.
phoi
TONG CQNG NGUON VON

TO ngay 31 thang 03

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN
Thuyet
minh

CHI TIEU
1 Na kho CIdi da xu, 19 (VW))
2. Ngopi t@ cac lopi
- Do la M9 (US$)
- Euro (EUR)

Ba Lai Ngan Giang
Gam d6c Ban Tai chinh Kd toan
Ngay 18 thang 04 nam 2012
4/2I

BAO CAO TAI CHINH QU'Cl 1/2012

TO ngay 31 thang 03
nam 2012

Ti ngay 31 thang 12 nam
2011

2.293.099.309

2.293.099.309

922.194,12

1.974.577,64

287,10

287,04

m Tung
e ong Gam (566


TOng C6ng ty BAo hiem BIDV
BAO CAO KET QUA KINH DOANH
Cho giai Joan tir ngay 01 thang 01 nam 2012 den ngay 31 thang 03 nam 2012
Dan VND

Ma s6

Thuyet
minh

Chi tieu

Cho giai down ter
ngay 01 thang 01
nam 2012 den 31
thang 03
nam 2012

Cho giai do?n to,
[lam 2011 den 31
thang 03

',am 2011

162.322.508.393

142.619.222.473

19.068.959.529

12.014.822.803

ngay01th

1

Thu phi bao hiem g6c

2

Thu phi nhan tai bao hiem

3
4

Cac khoan giam trio

(63.338.536.301)

(53.366.926.850)

5

Chuyen phi nhuvng tai bao hiem
Hoan phi, giam phi

(62.856.047.993)
(482.488.308)

(47.822.106.941)
(5.544.819.909)

8

(Tang)/giam du, ph6ng phi

(20.091.892.758)

(19.133.827.729)

9

Thu hoa hong kinh doanh bao
hi6m

17.654.505.837

15.444.480.772

10

Thu khac hoot dOng kinh doanh

bao hi6m

11.512.455.969

10.708.111.367

13

Thu khac

11.512.455.969

10.708.111.367

14

Doanh thu thuan til, hoot dOng
kinh doanh bao hiem

127.128.000.669

108.285.882.836

15

Chi b6i thuVng bao hi6m g6c, tra
.1
ben bao
m

(76.300.872.909)

(66.978.789.305)

16

Chi b6i thu'o'ng nhan tai bao hiem

(903.703.094)

(774.987.061)

17

Thu b6i thuVrig nhuvng tai bao
hi e m
hiem

40.327.136.908

31.044.964.088

21

I36i thirdeng thu6c trach nhi§m giip
loi

(36.877.439.095)

(36.708.812.278)

23

(Tang)/giam dip phong b6i thu*ng

(3.083.278.287)

3.728.684.418

24

Trich du' phong dao dOng lo'n

(5.902.646.581)

(5.119.744.961)

25

Chi khac hoot dOng kinh doanh
bao hi6m

(48.635.378.619)

(29.511.993.502)

41

T6ng chi trvc ti6p hoot dOng kinh
doanh bao hi6m

(94.498.742.582)

(67.611.866.323)

42

Lai nhuan g6p hoot dOng kinh
doanh bao hiem

32.629.258.087

40.674.016.513

44

Chi phi Chung va chi phi hanh
chinh

(36.072.057.474)

(38.343.073.916)

45

Lcii nhuOn/(16) thuin kinh doanh
bao hi6m

(3.442.799.387)

2.330.942.597

5/21

BAO CAO

C1-BNH QU‘k 112012


TOng Cong ty 136o him BIDV

Ma so

Chi frau

46
50
51

Doanh thu hoat dOng tai chinh
Chi phi hoat dOng tai chinh
Loi nhuan/(16) hoat Ong tai chinh

52
53
54

Thu nhap khac
Chi phi khac
Lai/(16) khac

55
60
61
62

Tang loi nhuan/(16)1(6 toan tru'o'c
thus
Thee Thu nhap doanh nghiap phai
.
nop
Lol nhuan/(16) sau thus thu nhap
doanh nghiSp
Lai co' ban tren co phiSu

Ba Lai Ngan Giang
Giam (16c Ban Tai chinh Ks toan
Ngay 18 thang 04 nam 2012

601

BAO CAO TAICIliNIIQUll 1/2012

Thuyet
minh

13

Cho giai doan tu'
ngay 01 thang 01

'lam 2012 den 31
thang 03
nam 2012
43.925.976.772
(10.110.596.636)
33.815.380.136

Cho giai doan tu'
ngay 01 thang 01
nam 2011 an 31
thang 03
nam 2011
74.634.342.434
(50.670.865.789)
23.963.476.645

32.205.053
(15.793.421)
16.411.632

84.251.398
(13.944.590)
70.306.808

30.388.992.381

26.364.726.050

(7.471.931.843)

(6.419.134.438)

22.917.060.538

19.945.591.612

347

302

g on Lam Tung
Quyen Tong Giam doc


Tong C6ng ty E366 hiern BIDV
BAO CAO LU'U CHUYEN TIEN Te
(Phirang phap gian tiep)
Cho giai doan tir ngay 01 thang 01 nam 2012 den ngay 31 thang 03 nam 2012

Dan vi: VND

V)

MI40

1 Z

Thuyet
mink

CHI TIEU

I. !MU CHUYEN TIEN TU' HOAT DQNG
KINH DOANH
Lai nhuan/(16) tru'o'c thus
Di(iu chinh cho cac khoan:

1

2
3
5
6

Khau hao tai san co dinh
Cac khoan dy' phong
(Lai)/L6 tir cac hoat dOng dau tv
Chi phi lai vay

80

Lai nhuan tip hoat Ong kinh doanh
.x.
• ,
•
trtpa c that' do ! von Iu'u dOng

(Tang)/Giam cac khoan phai thu
Tang/(giam) cac khoan phai tra
(Tang)/Giam chi phi tra truck

Chi phi lai vay (la tra
Thue thu nhap doanh nghiep da nOp
Phai thu tir cac hoat dOng khac
Tien chi khac tir cac hoat dOng kinh doanh

9
11

12
13
14

15
16

Cho giai crow, tu'
01 thang 01 !lam
2012 den 31
thang 03 nam
2012

30.388.992.381

26.364.726.050

978.698.224
28.254.176.853
(30.529.335.471)
33.225.495

2.050.476.155
24.189.536.146
(71.635.547.717)
-

29.125.757.482

(19.030.809.366)

(75.033.691.190)
(123.445.936.994)
(175.511.300)
(33.225.495)
(5.565.800.409)
(10.132.470.267)

57.264.377.771
46.658.878.390
(722.846.127)
(77.640.206)
7.041.643
(56.723.250)

Lu'u chuyen tien than tiv hoat diing
kmh doanh
kinh

20

Cho giai down tu'

01 thang 01 nam
2011 den 31
thang 03 :lam
2011

84.042.278.855

II. LU'U CHUYEN TIEN TU' HOAT DQNG
DAU TU'

22
25
26

27

Tien chi de mua sam xay dung tai san co
•
.
han khacc
dinh
.h va cac tai san dai
Tien thu tir thanh li', nhiyang ban tai san
co dinh va cac tai san dai han khac
Tien chi du tu' vOn vao dan vi khac
Tien thu hOi du tu, von vao dan vi khac
Thu lai tien giri va co tirc

30

31
32
33
34
35
36
40

7/21

Lu'u chuy6n tien than tip hoat dOng
.:
dau tu'

(8.885.103.636)

(277.059.363)

-

-

(701.108.261.300)
884.657.176.490
30.529.335.471

(155.558.359.132)
6.680.469.110
64.955.078.607

205.193.147.025

(84.199.870.778)

III. LU'U CHUYEN TIEN TO' HOAT DQNG
TAI CHINH
Tien thu tir phat hanh co phieu, nhan vOn
gop cua chu so' hipu

Tien chi tra von g6p cho cac ch6 sa+ him,
mua lai CO phieu cua doanh nghiep da

(362.295.144)

phat hanh
Tien vay ngan han, dai han nhan du' c
Tien chi tra no' goc vay
Tien chi tra no, thue tai chinh
CO tik,lai nhuan da tra cho chi) so, hi-ru
Um chuyen tien than tip hoat Ong tai
,
chmh

BAO CAO TAI

1/2012

(57.545.455)

(419.840.599)

-


TOng C6ng ty 1366 him BIDV

MS40
Z 0

Thuyet
mink

CHI TIEU

50

Lu'u chuyen tin thuin trong ky

60

Tien va cac khoan twang divang tin diu k9 ,

61

Anh hu,4eng cua bi6n dOng ty gia h6i doai
quy dOi ngoai Os

70

Ti6n va cac khoin twang &rang tin cu6i

Icy'

Ba Lai Ngan Giang
Giam clOc Ban Tai chinh Ka toan
Ngay 18 thang 04 nam 2012

8/21

BAO CAO TAI CHINH

W./ I/2012

Cho giai do.Fn
ter 01 thang 01
nam 2012 den
31 thang 03
flan, 2012

Cho giai do an
te, 01 thang 01
nam 2011 den
31 thang 03
nam 2011

19.512.428.253

(157.591.923)

17.800.852.232

21.421.465.480
-

37.313.280.485

21.263.873.557

n Lam Tung
Quyen Tong Giam dOc


Tang C6ng ty 136o hien' BIDV
BAN THUYET MINH CAC BAO CAO TAI CH1NH
cho giai loan tir ngay 01 thang 01 nam 2012 den ngay 31 thang 03 nam 2012
1. THONG TIN DOANH NGHIBP
Tong C6ng ty CO phan Bao hiem Ngan hang Dau va Phat trien Viet Nam duvc thanh lap
vao ngay 1 thang 10 nam 2010 theo Giay phep Dieu chinh so 11/GPDDC7/KDBH ngay 1
thang 10 nam 2010 cua BO Tai Chinh.
TOng Cong ty CO phan Bao hiem Ngan hang Day tir va Phat trien Viet Nam ("Tong Cong
ty") duvc thanh lap ten ca sey thkrc hien co phan hoa Cong ty Bao hiem BIDV, la mot ding
ty con cua Ngan hang Dau va Phat trien Viet Nam - mot ngan hang thuvng mai cluck
doanh duvc thanh lap tai nkrac COng h6a xa h6i chu nghl'a Viet Nam va duvc thanh lap
theo Giay phep thanh lap va hoat dOng so 11GP/KDBH ngay 10 thang 4 nam 2006 do 130
Tai chinh cep. Ngay 5 thang 8 nam 2010, C6ng ty eta thkrc hien thanh cong viec chao ban
co phan 'An dau ra cong chung. Tai thoi diem chuyen doi thanh cong ty co phan, tong so
luvng co phan phat hanh cho cac co dOng ngoai nha wen la 11.682.491, chiem 17,7% von

diet., le.
mot s6 thong tin quan tong cua cong ty co phan bao g6m:
Ten C6ng ty:

TOng Cong ty CO phan Bao hiem Ngan hang Dau tir va Phat trien
Viet Nam

Dia chi:

Tang 16, thap A, toa nha Vincom, 191 Ba Trieu, quan Hai Ba
Tru'ng, thanh ph6 Ha NOi

Linh vkrc hoat ding:

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh ton
tai chinh va cac hoat Ong khac theo quy
that, hoat Ong deu
dinh cua phap luat.

Ngoai ra, TOng C6ng ty a:mg tham gia vao hop dOng lien doanh vai cac di tac tai COng
h6a Dan chu Nhan dan Lao theo Giay Chirng nhan day ter ra ntrac ngoai sO
146/BKH/DTRNN do BO Ka hoach va Dau hi' cap ngay 19 thang 06 nam 2008 de thanh lap
ra Citing ty Lien doanh Bao hiem Lao-Viet, trong do TOng C6ng ty so , hiru 51% tong von
cfieu le, timing &rang 1.530.000 USD. TOng Cong ty ke thira khoan deu ter lien doanh nay
tir Cong ty Bao hiem Ngan hang Dau ttr va Phat trien Viet Nam.
VOn DiOu la
VOn dieu le ban du cua Tong Cong ty la 660 tit dOng.
Mang !wed hog dong
TOng Cong ty co try so' chinh dat tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quan
Hai Ba Tru'ng, thanh phi:5 Ha 1\16i. Vao thol diem 31 thang 03 nam 2011, TOng Cong ty c6
hai MLFO'l mot (21) ding ty thanh vien ten ca nirac.
2.

CO' SO TRINH BAY

2.1

Chun muv va Ha thOng ke toan hp dung
Cac bao cao tai chinh giCra nien dO cua Tong Cong ty duvc trinh bay bang dOng Viet Nam
("VND") phO hop voi Che do Ke toan ap dyng 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 BO Tai chinh va Quyet dinh sO 150/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec
sCra c56i, 66 sung Che d ke toan doanh nghiep Bao hiem va cac Chan mkrc Ka toan Viet
Nam do BO Tai chinh ban hanh theo:
Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bon
Chan mkrc Ke toan Viet Nam (Dqt 1);

9/21

BAO CAO TAI CHINH QU? 1/2012


T6ng C6ng ty 1366 him BIDV
Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau
Chuan my, c Ke toan Viet Nam (Dot 2);
Quyet dinh sO 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau
Chan mtic Ke toan Viet Nam (091 3);
Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau
Chuan mirc Ke toan Viet Nam (Dot 4); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bon
Chugn mirc Ka toan Viet Nam (Dot 5).
Bang can doi ke toan giCra nien dO, bao cao ket qua hoat dOng kinh doanh gia , a nien d6,
bao cao Itru chuyen tien to giCra nien d6 va cac thuyet minh bao cao tai chinh giCra nien d6

duvc trinh bay kern theo va viec s6 , dung cac bao cao nay kh6ng danh cho cac doi twang
khong dirqc cung cap cac thong tin ye cac thC, tyc va nguyen tec va thong lake toan tai Viet
Nam va han nira khong duvc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat Ong kinh
doanh va Iu'u chuyen tien to theo cac nguyen tec va thong le ke toan Cityqc chap nhan r6ng
rai b cac mac va lanh th6 khac ngobi Viet Nam.
2.2

Hinh tht-pc so ke toan ap dung
Hinh thirc sO ke toan ap dung duvc clang k9 la Nhat kj/ sO cai.

2.3

Nien dc3 ke toan
NV& d6 ke toan cua T6ng Cong ty bat dhu tir ngay 1 thang 1 va ket thuc ngay 31 thang 12.

2.4

Deng tien ke toan
T6ng Citing ty thy'c hien viec ghi chep sO sach ke toan bang VND.

3.

CAC CHiNH SACH Kt TOAN CHU YEU

3.1

Tien va cac khohn twang throng tien
Tien va cac khoan twang &yang tien bao gom tien met tai qu'y, tien girl ng5n hang, co tinh
thanh khoin cao, co MI6 nang chuyen d6i de clang thanh cac lung tien xac dinh va khong
c6 nhieu rui ro trong chuyen d6i thanh tier).

3.2

Lai ich a cong ty lien doanh
Tong Cong ty co 191 ich b cong ty lien doanh ma Tong C6ng ty co th6a thuan d6ng kiem
scat. Cac khoan dau tu , vao cac cong ty lien doanh . duvc ghi nhan theo phtyang phap von
chu so' ht:ru, theo do Tong Cong ty se ghi nhan phan lcyi ich ciJa T6ng Cong ty trong lai 16
dia cong ty lien doanh vac) bao cao ket qua hoat dOng kinh doanh giCra nien d6 theo t9 le
kiem scat dia Tong Citing ty 6, cong ty lien doanh.
Cac bao cao tai chinh giCra nien d6 cua cac cong ty lien doanh duvc lap cong kji bao cao
vai T6ng C6ng ty. Cac dieu chinh thich hap de du ,qc ghi nhan de bao dam cac chinh sach
ke toan &vac ap dung th6ng nhat vai chinh sach ke toan ct.la T6ng Citing ty trong triyang
hap can thiet.

3.3

Dau chipng khoan va cac khoan deu tu' tai chinh khac
DAu to chivng khoan
Dau tu' cht:yrig khoan bao g8m cac khoan deu tu' chi:mg khoan rig va chug -1g khoan von. Dau
tu, cht:mg khoan dirac phan loci thanh dau tu , ngan han va deu tu, dai han nhu' sau:
Dau tu' ngan han bao gem cac khoan deu tu' co phieu niern yet, co phieu chu'a niem yet,
trai phieu chinh phu va trai phieu cong ty dao han trong yang 12 thang hoac du , dinh
nam giCY dtyai m6t nam.

10121

BAO CAO TAI CHiNH QU? 1/2012


Tang Cong ty 136o hiem BIDV

DAu tu' dai hpn bao gOm cac khoin dAu tu, trai phieu chinh phi) va trai phieu ding ty dy'
Binh nam giO, ten m6t nam.

Dau to dai han khac
Cac khoan dau ter gOp von dai han khac the hien cac khoin dhu tu' von vao cac Clan vi khac
ma T6ng C6ng ty co &red 20% quyen bieu quyet va dOng thoti Tong Cong ty la c6 Clang
sang lap; hoac la d6i tac chien 'vac; hoac CO kha nang chi ph6i nhat dinh vao qua trinh lap,
quyet dinh cac chinh sach tai chinh va hoat d6ng cua doanh nghiep nhan du tu' thong qua
van ban thoa thuan cir nhan sty tham gia H6i doing Quin tri/Ban Dieu hanh.
DV' phOng giam gia cac khoan clAu tu'
Dy' phong giarn gia cac khoin dAu tu, duqc tinh toan du'a ten 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 gem cac khoin phii thu tin khach hang va cac khoan phii thu
khac, duvc ghi nhan ban dau theo gia g6c va Won duvc phin anh theo gia goc trong thai
gian tiep theo.
Cac khoan phai thu dtrqc xem xet trich lap dkr piloting rui ro theo tuOi ncy qua han cua khoin
nq hoac theo dkr kien ton that c6 the xiy ra trong tarang hap khoan nor china den hpn thanh
toan nhung t6 chCrc kinh to lam vao tinh tang pha san hoac dang lam thu tyc giii the;
ngueri nq met tich, bo ton, sang bi cac ca quan phat luat truy to, xet xir hoac sang thi hanh
an hoac da chet. Chi phi dkr ph6ng phat sinh duvc hach toan vao chi phi quan ly doanh
nghiep tren bao cao ket qua hopt Ong kinh doanh giCra nien dO.
D61 vai cac khoan na phai thu qua han thanh toan thi mirc trich lap du , phong theo twang
d5n cua Thong tu' so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam
2009 nhu' sau:
Thai gian qua han

MU'c trich du phong

TO, ten sau (06) thang den duai mQt (01) nam
Tir m6t (01) nam den dirai hai (02) nam
Tin hai (02) nam den dual ba (03) nam
Tren ba (03) nam

3.5

30%
50%
70%
100%

SO, dung cac weir tinh
Viec trinh bay cac bao cao tai chinh giCra nien dQ yeu cau Ban Tong Giam doc phai thkrc
hien cac krac tinh va gia dinh anh Wang den so lieu bao cao cua tai san, no. phai tri cung
nhu' viec trinh bay nhirng khoan ding no' tiem tang. Cac vac tinh va gii dinh nay cung anh
hu, ang den thu nhap, chi phi va ket qui lap dkr phong. Cac uac tinh nay ch0 yeu duvc dtra
ten dinh tinh va rui ro chua xac dinh nen ket qua thkrc to co the se rat khac dan tai viec dy'
phong c6 the phai sCra dol.

3.6

Ghi nhOn tai san co dinh
Tai san c6 dinh duqc the hien theo nguyen gia trir di gia tri hao mon luy ke.
Nguyen gia tai san co dinh bao gom gia mua va nhirng chi phi ca lien quan trkrc tiep den
viec du'a tai san vao hopt Ong nhu' dy' kien. Cac chi phi mua sam, nang cap va dOi mai tai
san co dinh duvc von hoa va chi phi bao tri, sCra china duvc tinh vao bao cao ket qua hopt
d6ng kinh doanh giCra flier' d6. Khi tai san duvc ban hay thanh ly, nguyen gia va gia tri hao
mon luy ke duvc x6a s6 ve bat ky cac khoan lai 16 nao phat sinh do thanh ly tai san deu

duvc hach toan vao bao cao ket qui hopt d6ng kinh doanh giCra nien er6 .

13A0 CAO TAI CHINH Q11)? 1/2012


Tong C6ng ty B6o hiem BIDV
3.7

Thue tai san
Vic xac dinh m6t thoa thuan c6 phai la thoa thuan thud tai san hay khong dva ten ban
chat dm thoa thuan dO tai thai diem khai du: lieu viec thvc hien thoa thuan nay co phy
thu6c vao viec sir dyng mot tai san nhat dinh va the* thuan co bao gom dieu khan ye
quyen sir dung tai san hay khong.
Thuds tai san thrqc phan lopi la thud tai chinh neu theo hap dor-1g thud tai san ben cho thud
chuyen giao phan Ian rui ro va lai ich ga'n lien vai quyen sa hiru tai san cho ben di thud. Tat
ca cac thoa thuan thug tai san khac &Ivo phan lopi la thud hat drig.

Trong trtrang hop Tong Cling ty la ben di thus
Tai san theo hap dOng thud tai chinh dvac von h6a tren bang can d6i Ice tan tai thai diem
khai deu thud tai san theo gia tri hap ly cua tai san thud hoec, neu thap han, theo gia tri
hien tai dia khan thanh tan tien thud tOi thieu. Khan tien goo trong cac khan thanh tan
tien thud trong twang lai theo hap dng thud tai chinh dvqc hpch tan ritur khan nq phai
tra. Khan tien lai trong cac khan thanh tan ben thud dvac hpch tan vao ket qua hopt
Ong kinh doanh trong suOt thai gian thud tai san theo lai suAt co dinh tren so du' con !pi cila
khan no, thud tai chinh phai tre.
Tai san thud tai chinh da (Argo von ha &Pao trich khau hao theo phvang phap khau hao
&rang thang theo thai gian ngan han giCra thai gian hiru dung vac tinh va thai hen thus tai
san, neu khong chec chan la ben thud se 'Arco chuyen giao quyen sa him tai san khi het
hpn hap dOng thud.
Cac khan ben thud theo hap &mg thud hoat d6ng thrac hpch tan vao ket qua hat Ong

kinh doanh theo phvang phap dvang thang trong thai hpn dm hap d6ng thud'.

3.8

Tai san co dinh vo hinh
Tai san co dinh vo hinh Micro ghi nhan theo nguyen gia trir di gia tri khau hao lay ke.
Nguyen gia tai san co dinh vo hinh bao gom gia mua va nhirng chi phi c6 lien quan trvc tiep
den viec dira tai san vao sir dung nhu' du , kien.
Cac chi phi nang cap va doi mdti tai san co dinh vo hinh dvqc ghi tang nguyen gia cua tai
san va cac chi phi khac duqc hpch tan vao ket qua hopt Ong kinh doanh khi phat sinh.
Khi tai san co dinh vo hinh dirge ban hay thanh 19, nguyen gia va gia tri hao mon luy ke
&vac x6a so va cac khan lai 16 phat sinh do thanh IY tai san dvqc hach tan vao ket qua
hoat dOng kinh doanh.

3.9

Khgu hao va khgu trey
Khau hao va khau trip tai san co dinh hiru hinh va tai san co dinh vo hinh (Iwo trich theo
phvang phap khau hao dverng thang trong snot thai gian hiru dung vac tinh cua cac tai
san nhu sau:
May mac, thiet bi
Phvang tien van chuyen
Tai san co dinh hiru hinh khac
Phan mem ke tan
Tai san c6 dinh vo hinh khac

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

4 - 5 nam

3.10 Cac nghiOp vy 13;ing ngo0 tO
T6ng Cong ty ap dung hvang dan theo VAS 10 "Anh twang dia viec thay d6i ty gia hOi
dal" ("VAS 10") lien quan den cac nghiep vy bang ngopi te.

12/21

RAO CAO TAI CHINH Ql1' 1/2012


Tong C6ng ty B6o hiem BIDV
3.11 Dy, phong nghiOp vy

Cac quy dy' ph6ng nghiep vu bao g6m (i) dv ph6ng phi chu'a du , cyc Wang, (ii) der phong
bOi thvang va (iii) der phong dao Ong l&n. Viec trich l5p der phong nghiep vu bao hiem
duvc thtyc hien theo cac phuvng phap quy dinh tai Th6ng tu , so 156/2007/TT-BTC ngay 20
thang 12 nam 2007 ve Thong tu' sire doi 86/2009/TT-BTC ngay 28 thang 4 nam 2009 dm
BO Tai chinh.
Cy the phvang phap trich l5p dyr phong nhu' sau:
(i) Du phOng phi chu'a duoc huong

TOng Cong ty ap dung phu,ang phap tO,ng ngay de tinh phi bao hiem chtya duvc Wang
cho tat ca cac lopi hinh bao hiem theo cong thirc sau:

Der ph6ng phi chu,a duvc

Phi bao hiem giG, lai * SO ngay bao hiem con lai
cua hap (Tong bao hiem

Wang
T6ng so ngay bao hiem theo hap clang bao hiem
(ii) Du phOng b6i thueng

Dv phong b61 thtyang bao g6m du , phong b6i thu, ang cho cac t6n th5t der khieu nai
nhu'ng den cuOi nam chtya giai quy4t va dv phong b6i thu ,ang cho cac ton thAt era phat
sinh tech nhiem bao hiem chu,a khieu nai.
Dty phong b6i thtyang cho cac ton thAt der thOng bao ho5c yeu cAu doi b6i thu ,ang
nhu, ng den cuOi k9 chu, a giai quyet duvc trich l5p dva tren ca sa tyac tinh cua
tCyng vu boi thirong thu6c trach nhiem bao hiem der dtyac thong bao cho cong ty
bao hiem ho5c khach hang d5 yeu cat., doi b6i thvang tuy nhien chu ,a giai quyet
tai thai diem cu6i k9, sau khi trip di ph5n thu h6i tip nhuvng tai bao hiem; ve
Dty phong boi thirang cho cac ton thet der phat sinh tech nhiem bao hiem chu ,a
khieu nai (IBNR) duvc trich l5p theo quy dinh tai Thong tu , s6 156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO tai chinh.
(iii) Du phOng dao eking Ian

Dv ph6ng dao Ong Ian duvc trich l5p moi nam cho den khi dv phong dat &vac mirc
100% mire phi giu' lai trong nam tai chinh va duvc trich l5p ten ca so , phi bao hiem giCr
!pi.
Vero ngay 28 thang 12 nam 2005, BO Tai Chinh der ban hanh Quyet dinh 100/2005/QDBTC ye viec ban hanh bon chuAn my'c ke toan ("CMKT") mai, bao g6m CMKT so 19 ye
Hap d6ng bao hiem. Theo do, Ice tip thang 1 nam 2006, viec trich l5p city phong dao Ong
Ian le khong can thiet do clv phong nay phan anh "cac yeu cAu doi b6i thirong khong ton
tai tai thai diem l5p bao cao tai chinh". Tuy nhien, do B6 Tai Chinh cht.ra CO twang den cu
the viec ep dung CMKT s6 19 va theo quy dinh tai Nghi dinh 46/2007/ND-CP do Chinh
phC, ban hanh ngay 27 thong 3 nam 2007 ye viec quy dinh the do tai chinh doi vai cac
doanh nghiep bao hiem, T6ng Cong ty hien van trich l5p dy' phong dao dOng Ian nhAm
dam bao tuan tht) theo thong tu , so 156/2007/TT-BTC ngay 20 thang 12 nam 2007 cua BO
Tai chinh ye the dO tai chinh di vo'i doanh nghiep bao hiem.
3.12 Chc khohn phai tra va trich &troy

Cac khoan phai tra va trich tuck duvc ghi nh5n theo so tien phai tra trong tu ,ang lai cho
hang hoa va dich vu nh5n duvc, khong tinh den viec d5 nh5n duvc hoa dan hay chu'a.

13/21

BAO CAO TM C'HiNH QUY 112012


TOng Cong ty B6o hiem BIDV
3.13 Ghi nhan doanh thu
Doanh thu dugc ghi nhan khi co kha nang nhan duvc cac Igi ich kinh to CO the xac dinh
duvc m6t cach chac chan. Cac dieu kien ghi nhan cu the sau clay cOng phai cluvc clap irng
truac khi ghi nhan doanh thu:
Doanh thu phi bao hiem
Tong Cong ty hach toan khoan thu phi bao hiem g6c vao thu nhap khi phat sinh trach nhiem
bao hiem cua TOng Cong ty doi vgi ben mua bac, hiem. Trach nhiem bao hiem phat sinh khi
hop dOng bao hiem da dirgc giao ket hoc khi c6 beng chi:mg doanh nghiep bao hiem da
chap nhan bao hiem va ben mua bao hiem de dOng phi bao hiem, tar tarerng hgp CO thoa
thuan khac trong hgp ("Ong bao hiem.
Thong tu, 156/2007/TT-BTC do B6 Tai chinh ban hanh vao ngay 20 thang 12 nem 2007 va
Thong tu' 86/2009/TT-BTC do B6 tai chinh ban hanh ngay 28 thang 4 nam 2009 sCra dOi, be)
sung mOt s6 di6u dia Thong tu' 156 quy dinh rang net., doanh nghiep bao hiem va ben mua
bao hiem dOng y thoa thuan ye phkrang thirc thanh toan phi bao hiem theo dinh kjr, thi
doanh nghiep hach toan vao doanh thu tirang Cyng vc5ei kji do. TOng Cong ty cOng ap dyng
nguyen tac ghi nhan doanh thu nay.
Phi nhan tai bao hiem
Phi nhan tai bao hiem duvc ghi nhan la doanh thu tai th6i diem Tong Cong ty chap nhan
trach nhiem bao hiem tir cong ty nhuvng tai bao hiem.
Thu boi thcrang nhirong (al bao hiem

Thu boi thu,6ng nhuvng tai bao hiem duvc ghi nhan tren ca so, d6n tich.
Thu nhap tip hoa hong
Thu nhap tir hoa hong duvc ghi nhan tren ca ser dOn tich va dkra ten phi nhuvng tai bao
hiem.

3.14 Tien MI'
Tien lai dirge ghi nhan khi phat sinh tren co sey d6n tich (CO tinh den Igi tirc ma tai san dem
lai) trir khi kha nang thu hal tien lai khong chec chen.

3.15 CO phieu duff
Cac cong cu von chi) so, hiru du' c T6ng Cong ty mua lai (co phieu quy) duvc ghi nhan
theo nguyen gia va tru, vao von chu ser hCru. TOng Cong ty khong ghi nhan cac khoin lai/(16)
khi mua, ban, phat hanh hoc huy cac cong cu von chU s6 hCru cua minh

3.16 CO tar
CO tirc va Igi nhuan duvc chia duvc ghi nhan la doanh thu khi quyen 191 duvc nhan co tire
hay lai nhuan dirac chia cUa TOng Cong ty vai tu, cach la . nha dau tu' duvc xac dinh. TOng
Cong ty khong ghi nhan doanh thu dal phen co tin bang co phieu va co phieu thithng
ma chi cap nhat so luvng co phieu theo dal ngopi bang.

3.17 Ghi nhan chi phi
Phi nhuryng tai bao hi4m
Phi nhuvng tai bao hiem du' c ghi nhan ten ca so , d6n tich va du'a ten phi bao hiem g6c
va cac thoa thuan tai bao hiem.

14/21

BAO CAO TAt CHINH QUI. V2012

TOng C6ng ty Bgo hiem BIDV
Chi phi bOi thiyang
Chi phi boi thuteng ducec ghi nhan khi h6 sa b6i thty6ng hoan tet va cluvc nglyeri CO thgm
quyen phe duygt. NhOng Al b& thuteng chtya duvc phe duygt tai thai diem cuOi ky dirgc coi
la chtya giai quyet va dt.rac thong Ice de trich lap dkr ph6ng b6i thuteng.
Chi phi hoa hong
Chi phi hoa h6ng duyc ghi nhan ten co' sO , thin tich va dkra ten phi bao hiem gOc va phi
nhgn tai bao hiem. Kh6ng co khoan hoa h6ng nao cho• phan
4.

TIEN

Tpi ng5y 31 thang 12
nam 2011
VND

749.794.847

605.026.144

749.794.847

605.026.144

Tihn gt'ri ngan hang

36.278.346.296

17.056.226.088

Trong GTO:
VND
Ngopi t5

17.063.094.828
19.215.251.468

15.495.132.306
1.561.093.782

Tihn dang chuyen

285.139.342
37.313.280.485

139.600.000
17.800.852.232

Tien mat tai quji
Trong clO:
VND
Ngopi t5

11 45

Tpi ng5y 31 thang 03
nam 2012
VND

DAU TU NGAN HAN

5.

Tai ngay 31 thang
03 nam 2012
VND

Tpi ngay 31 thang
12 nam 2011
VND

101.413.297.303

143.889.012.493

23.771.362.646
37.641.934.657
40.000.000.000

36.340.585.857
37.758.426.636
69.790.000.000

Diu tu' nghn han khac

1.138.000.000.000

1.279.073.200.000

Tien gal co k9 han VND

Tien girl co k9 han USD

1.138.000.000.000

1.239.500.000.000
39.573.200.000

(16.767.898.110)

(22.353.465.953)

1.222.645.399.193

1.400.608.746.540

Diu tu' chipng khoan ngin han
CO phieu niem yet
CO phieu chu'a niem yet

Trai phieu cong ty

D ty phong giam gia diu tu, ngin han
Gia tri thuhn cua diu tu, tai chinh ng in han

Dhu tu, chi:mg khoan ngen han la cac khoan dau tty mua co phieu niem yet hoac chu'a niem
yet dia cac to chin kinh to khac.
Dau kr ngan han khac la cac khoan ten girl co k9 han tai cac ngan hang bao gOrn cac khoan
tien girl bang &rig Vigt Nam hoac bang dong do la M9 tai cac chi nhanh/s6 giao dich thuOc ha thong
Ngan hang DAL, ttr va Phat then Vigt Nam va cac ngan hang va cac to chu,c tin dung khac.
Dkr ph6ng giam gia du tu' ngan han bao gom cac khoan du, ph6ng met gia co phieu duvc

trich lap theo qui Binh 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 dia Tong C6ng ty ye du, phong giam gia dau tu' nhu, trinh bay
tai Thu* minh 3.3.
1 5 /2 I

BAO CAO TAI

QU1'( 1/2012


T6ng C6ng ty Bao hiem BIDV
CAC KHOAN PHAI THU

6.

Tai ngay 31 Chang 03
nam 2012
VND
355.571.938.705

Tpi ngay 31 (hang 12
nam 2011
VND
277.204.081.926

66.787.550.176
47.282.875.669

36.001.583.408
34.781.663.514

Phai thu hopt dOng nhu'Q'ng tai bao hiem

191.438.119.319

161.303.123.563

Phai thu khac ter khach hang
Thu5 gia tri gia tang &roc kh5u trU,
Phai thu khac
TOng Ong cac khoan phai thu
Du, ph6ng nor phai thu khO doi
Phai thu th wcong mai va phai thu khac thuin

50.063.393.541
9.223.805.328
32.462.266.920
397.258.010.953
(11.086.352.943)
386.171.658.010

45.117.711.441
7.994.634.946
32.375.581.984
317.574.298.856
(6.333.102.436)
311.241.196.420

Phai thu cCla khach hang
Trong dO:

Phai thu hopt d'Ong bao hiem g6c
Phai thu hoat Ong nhan tai bao hiem

7.

TAI SAN CO DINH

7.1

Tai san c6 dinh him hinh

Nha oda, vat May mOc thief
bi
kien truc
VND

VND

Nguyen gia:
SO du, d5u kj,
Mua mOl
Tang khac
Gram khac
SO du, cuoi k9
Gia tri hao
mon:
SO du dOu ky
Khau hao
trong ky
Tang khac

Giam khac
SO du, cuoi ky
Gia tri con
Iai:
S6 du d'au ky
SO du, cuoi 1(9

16/21

Ph uang tian
van tai
VND

Thief bi van
phOng va
Tai
san khac
VND

TOng cOng
VND

22.080.299.476

225.838.019

2.300.000.000

6.055.249.864
85.103.636

28.361.387.359
2.385.103.636

2.300.000.000

6.140.353.500

22.080.299.476

225.838.019

30.746.490.995

-

(5.156.101.238)

(16.568.556.343)

(124.876.572)

(21.849.534.153)

(7.666.667)

(153.535.280)

(716.749.021)

(10.906.806)

(888.857.774)

(7.666.667)

(5.309.636.518)

(17.285.305.364)

(135.783.378)

(22.738.391.927)

899.148.626

5.511.743.133

100.961.447

6.511.853.206

830.716.982

4.794.994.112

90.054.641

8.008.099.068

2.292.333.333

BAD CAO TAI CHINH QIJN;"1/2012


Tong Cong ty BAo him BIDV
7.2

Tai san co dinh thue tai chinh
Phtrang tin van tai
VND

T6ng cong

2.152.579.273

2.152.579.273

2.152.579.273

2.152.579.273

(87.937.590)
(89.840.450)

(87.937.590)
(89.840.450)

Nguyen gia:
SO du, du kji

Tang trong k9
Trong de):
Mua mai
Giam trong kjr
SO du, cuOi kjf

VND

Gia tri hao mon:
SO du' dau k9
Tang trong kji
Trong c16:
Chi phi trong ky
Giam trong kji
SO du' cuOi kjf

(89.840.450)

(89.840.450)

(177.778.040)

(177.778.040)

Gia tri con Iai:
S6 du' du kjr

2.064.641.683

2.064.641.683

SO du' cuOi k9

1.974.801.233

1.974.801.233

7.3

Tai san co dinh vo hinh
Quyen SO' dung

clef
VND
Nguyen gia:
SO du, du Icjf
Tang trong kj/
Trong dO:
Mua mai
Giam trong kji
SO du, cuOi Icji

Phan mem tin hoc
VND

Tong cong
VND

6.500.000.000

56.057.850
6.500.000.000

6.500.000.000

6.500.000.000

56.057.850

6.500.000.000

Gia tri hao mon:
SO du' du kjr
Tang trong kjr
Trong
Chi phi trong ky
Giam trong k9
SO du, cuOi ks,

56.057.850.00

6.556.057.850

(56.057.850.00)

(56.057.850)

(56.057.850.00)

(56.057.850)

Gia tri con lai:
SO du, du k9

SO du, cuOi ky

17/21

BAO CAO TAI CHiNH

6.500.000.000

1/2012

6.500.000.000


Tong C6ng ty B6o hiem BIDV
CAC KHOAN DAU TU' TAI CHINH DAI F.1)!kfkl

8.

Danh muc cac khoin deu tu, tai chinh dai han ciJa Tong Cong ty tai tiled diem ngay 31 thang 03 nam
2012 bao gam:
Tpi ngay 31 (hang
12 nam 2011

Tpi ngay 31 (hang
03 nam 2012
VND

50.000.000.000
50.000.000.000

VND
50.000.000.000
50,000,000,000

Cong ty lien doanh bao hiem Lao Viet (LVI)

21.606.510.526
21.606.510.526

21,606,510,526
21,606,510,526

4. DAL, tu, dai han khac

50.000.000.000

50,000,000,000

GO van du tu' vac) cong ty khac

50.000.000.000

50,000,000,000

121.606.510.526

121.606.510.526

1. DAu tu' chivng khoan dai flan

Trai phieu
2. Gop von lien doanh

5. Du' phong giam gia (fau tu' dai han
Gia tri thu'an cua d'au tu, tai chinh ngan han

PHAI TRA NGU'O'l BAN

9.

Ti
. ngay 31 (hang 03
nam 2012

Tpi ngay 31 (hang 12

VND

VND

Phai tra hoat dOng bao hiem goo

14.580.110.450

10.778.090.352

Phai tra hoat dong nhen tai bao hiem

22.439.638.225

18.777.857.875

205.226.871.705

206.992.815.275

Khach hang tra tien tuft

8.709.627.066

8.315.273.924

Phai tra khac cho khach hang

2.692.379.567

3.798.834.464

253.648.627.013

248.662.871.890

Phai tra hoat dOng nhircong tai bao hiem

10.

nam 2011

THUS VA CAC KHOAN PHAI NQP NHA NUtiC

VND

SO phai nap
trong ky
VND

7.947.276.040
5.565.800.406

S6dauky

s6 cu6i ky

SO cla
VND

VND

12.140.906.907

10.558.982.735

9.529.200.212

7.471.931.843

5.565.800.409

7.471.931.840

Thue phai nOp
Nha nu'&c

Thue Gia tri Gia
tang
Thue Thu nhep
doanh nghiep
Thue khac

I 8;2 I

3.014.162.535

4.079.931.278

3.176.242.477

3.917.851.336

16.527.238.981

23.692.770.028

19.301.025.621

20.918.983.388

BAO cAo TAI CHiNH QU'i' 1/2012


1-Ong C6ng ty B6o him BIDV
DV PHONG NGHIEP Vy

11.

Tai ngay 31
thang 03 nam
2012
VND

Trich b6 sung
trong ky
VND

Tai ngay 31
thang 12 nam
2011
VND

210.223.161.835
70.422.207.373
46.542.649.371
327.188.018.579

20.094.481.344
3.089.366.264
5.902.646.581

29.086.494.189

190.128.680.491
67.332.841.109
40.640.002.790
298.101.524.390

Chi tiou

Dty phong phi
Dkr phong bOi tht.rang
Dcr ph6ng dao dOng Ian

VON CHO SO HO'U

12.

Von khdc

Von deli

S6 du,
k9
- Lai
nhuan
sau
thu6

CO phieu buy

DV phOng
tai chin h

Dv h6 bOt
buOc

Loi nhuOn sau
loi
thue

TOng

VND

VND

VND

VND

VND

VND

VND

660,000,000,000

2,271,699,140

(6,215,238,666)

1,800,187,891

4,853,369,576

87,188,437,793

749,898,455,734

22,917,060,538

22,917,060,538

(10,082,500,000)

(10,082,500,000)

Phan
b6 16i
nhudn
Mua c6
phidu
qu9

(362,295,144)

(362,295,144)

Tang

khdc
Gidm
khac
S6 du,
cu6i 1(9

660,000,000,000

13.

THUE THU NHAP DOANH NGHIEP

2,271,699,140

(6,577,533,810)

1,800,187,891

4,853,369,576

100,022,998,331

762,370,721,128

Thue suet thus thu nhap doanh nghiep ("thus TNDN") ap dyng cho Tong Cong ty IA 25% Icyi

nhuan chiu thug.
13.1

Chi phi thus thu nh4p doanh nghiep

Thue thu nhap doanh nghiep hien hanh

Quj, 1/2012
VND

Quji 1/2011
VND

7.471.931.843

6.419.134.438

7.471.931.843

6.419.134.438

Thue thu nhap doanh nghiep hoan lei
Chi phi thus thu nhap doanh nghiep
13.2 Thue thu nhap doanh ngh iep hien hanh
Thue thu nhap hien hanh phai tra dircyc xac dinh ch,ra tren thu nhap chiu thug cua nam hien
tai. Thu nhap chiu thug ctia TOng Cong ty khac vai thu nhap duvc bao cao trong bao cao
ket qua san xuAt kinh doanh vi thu nhap chiu thug khong bao g6m cac khoan myc thu nhap
chiu thug hay chi phi duvc khau trix cho myc Bich tinh thug trong cac nam khac va cung
19/21

BAO CAO TAI CHINI1 OW./ 1/2012


1-Ong C6ng ty 1366 hiem BIDV

khong bao gom cac khan myc khong phai chiu thug hay khong duTic khau trEr cho myc
dich tinh thug. Thug thu nhap hien hanh phai tra cua Tong C6ng ty duvc tinh theo thug suet
da ban hanh den ngay 31/03/2012.
Dithi day la d6i chieu giCra chi phi thug thu nhap doanh nghiep cua T6ng Cong ty va kat qua
cua lei/13 theo bao cao trong Bao cao ket qua hat dOng kinh doanh nhan vbi thug suet thug
thu nhap doanh nghiep ap dyng cho T6ng Cong ty.

Qu)? 1/2012
VND

Qu.c/ 1/2011
VND

30.388.992.381

26.364.726.050

(501.265.008)

(688.188.298)

(501.265.008)

(688.188.298)

(501.265.008)

(688.188.298)

29.887.727.373

25.676.537.752

29.887.727.373

25.676.537.752

Chi phi thug TNDN Lrac tinh ky nay

7.471.931.843

6.419.134.438

T6ng chi phi thug TNDN weec tinh ky nay

7.471.931.843

6.419.134.438

5.565.800.406

77.640.206

(5.565.800.409)

(77.640.206)

7.471.931.840

6.419.134.438

CHI TIEU
Lai nhuan/(16) k6 toan thuin tru,O,c thug
Cac dieu chinh tang/(giarn) Igi nhuan theo k6 toan

Cac khan dieu chinh tang
Phan 16 tir ding ty lien doanh, lien ket
Chi phi loci trir khi tinh thug TNDN
Cac khan dieu chinh giam
Phan lei tir cong ty lien doanh, lien kat
Co tirc nhan duvc khong chiu thug TNDN
Lgi nhuan/(16) di6u chinh china trip chuy6n
tru'o'c thus

16 va

Thu nhap/(16) chiu thu6 tvo ,c tinh ky nay

Thug TNDN (phai thu)/phai tra diu 1(9

S6 thug TNDN phai n6p b6 sung cho nam trt.r&c
Thug TNDN duvc hoan lai/(da tra) trong ky
Thug TNDN (phai thu)/phai tra cuoi ky

14.

PHAN LOAI LAI DU' LIEU TU'O'NG ONG

ItA6t só khan myc ten Bao cao RAJ chuyen tien to quji I nam 2011 da duvc phan loai lei
cho phtli hgp vai cach trinh bay cCia cac bao cao tai chinh nam nay:

20/21

13A0 CAO TAI CH1N1-1 QU'c' 1/2012


TOng Cong ty Bac) hiern BIDV
Qu)i 1/2011 (D5
dukx trinh bay
tru'&c day)
VND
chuyen ti6n t.
Bac cao
Tien chi cho vay, mua cac cong
C1,/ na cua cac dun vi khac
Tien thu cho vay, ban !pi ding
cy na cua cac dan vi khac
Tien chi dAu tu' von vao dan vi
khac
Tien thu hOi deu tu' von vao dan
vi khac

Qu)? 1/2011 (ducrc
trinh bay lai)

Trinh bay lai

VND

VND

(155.558.359.132)

155.558.359.132

6.680.469.110

(6.680.469.110)
(155.558.359.132)

(155.558.359.132)

6.680.469.110

6.680.469.110

.

i t .

C

ft .o*flii1G CoN0 T; ':(-**

u Tu

1143: 91:..141G OW
VA PNAT TRICI4

Ong Ton Lam Tung

Quyen Tong Giam (I&

Ba Lai Nogan Giang
Giam dOc Ban Tai chinh Ke Wan
Ngay 18 thang 04 nam 2012

21/21

(-)"

■,

BAO CAO TAI CHINI1 Q11) 1/2012