Báo cáo tài chính quý 4 năm 2011 - Tổng Công ty Cổ phần Bảo hiểm Ngân hàng Đầu tư và phát triển Việt Nam

T6ng Cong ty Co pha'n Bao hiem
Ngan hang Dau tu' va Phat tri6n Viet Nam
Bac) can Tai chinh

ngay
tai ngay 31 thang 12 nam 2011 va cho giai loan
01 thang 10 nam 2011 den ngay 31 thang 12 nam 2011


1-Ong C6ng ty B6o hien' BIDV

BRIX Lvc
Trang

BAO cAo

TAI CHINH

Bang can ci6i ke toan

3-4

Bac cao kat qua hopt Ong kinh doanh

5-6

Bac cao Ityu chuyen tien to

7-8

Thuyat minh bac cao tai chinh

9

BAO CAO TAI CHM QUV IV/2011

9 - 19


Tong Cong ty Bao him BIDV
BANG CAN DOI KE TOAN
Tai ngay 31 thang 12 nam 2011
Dan VND
40
`0
c tn
S

TAI SAN

Thuyet
minh

TO ngay 31 thang
12 nam 2011

Ti ngay 30 thang
09 nam 2011

1.661.645.620.364

2.739.737.717.079

17.852.842.302
605.026.144
17.108.216.158
139.600.000
1.326.187.410.176
74.099.012.493
1.279.073.200.000
(26.984.802.317)

27.154.935.256
528.687.620
26.626.247.636
2.334.382.472.464
95.076.808.680
2.261.500.000.000
(22.194.336.216)

313.457.715.267
282.863.261.290
7.994.634.946
28.375.581.984
(5.775.762.953)

371.506.891.848
369.396.716.053
6.886.705.041
2.017.073.707
(6.793.602.953)

4.147.652.619
3.452.188.363
266.149.756
429.314.500

6.693.417.511
6.134.715.723
50.157.909
508.543.879

209.913.818.699

208.558.796.111

100

A. TAI SAN NGAN HAN

110
111
112
113
120
121
128
129

L Tien
1. Tien mat tai qu9

2. Tien gCri ngan hang
3. Tien dang chuyen
II. Ddu tu, ngan lion
1. Deu tu' chi:mg khan ngan han
2. DAL.' tu' ngan han khac
3. Dv phong giam gia dAu tu' ng6n han

4

130
131
133
138
139

III. Cac khoan phai thu
1. Phai thu cua khach hang
2. Thud gia tri gia tang duvc kheu tru ,
2. Phai thu khac
3. Dv ph6ng cac khan phai thu kh6 doi

6

150
151
152
153
154

V. TA' san ngdn han khac

1. Tam Crng
2. Chi phi tra tru,drc ngan han
3. Cong cu dung Cu
4. Tai san ngan han khac

200

B. TAI SAN DAI HAN

210
211
212
213

I. MI sail co dinh
1. Tai san c6 dinh hipu hinh
Nguyen gia
Gia tri hao m6n ICiy ke

7
7.1

8.576.494.889
6.483.946.948
28.361.387.359
(21.877.440.411)

7.390.371.744
7.390.371.744
28.346.387.359

(20.956.015.615)

214
215
216

2. Tai san c6 dinh thud tai chinh
Nguyen gia
Gia tri hao m6n lay ke

7.2

2.092.547.941
2.152.579.273
(60.031.332)

-

217
218
219

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

7.3

56.057.850
(56.057.850)

56.057.850
(56.057.850)

220
221
222
228
229

II. Cac khoan ddu tu, tai chinh dai han
1. Deu tu' chi:mg khan dai han
2. DAu tu' vac) cac tong ty lien doanh. lien ket
4. Deu tu' dai han khac
5. Du, ph6ng giarn gia deu tu' dai han

191.938.334.121
119.790.000.000
22.148.334.121
50.000.000.000
-

190.112.485.310
119.790.000.000
20.322.485.310
50.000.000.000
-

240

III. MI san dai han khac
1. K9 qu9 bao hiem
2. Chi phi tra truVc dai han
3. C6'm co, k9 qu9, k9 cuvc khac

9.398.989.689
6.000.000.000
3.368.989.689
30.000.000

11.055.939.057
6.000.000.000
5.025.939.057
30.000.000

250

TONG CQNG TAI SAN

1.871.559.439.063

2.948.296.513.190

BAO CAO TAI CHINH QUY IV/2011

5

8

TOng C6ng ty Bgo hiem BIDV
BANG CAN DOI KE TOAN

theo)
Dan VND

Ma

Thuyet

NGUON VON

so
300

A. Ng PHAI TRA

310
312
313

1. No, ngan hpn
1. Ng dai han den han tra
2. Phai tra ngithi ban

9

315

3. Thue va cac khoan phai nOp Nha nutrc

10

318
319

4. Phai tra khac
5. Qu9 khen thudeng va phOc loi

320
322

11. Ng, clai hpn
1. Ng dai han

330
331
333
334

III. Cac khoan dp, pining nghiOp IT
1. Dkr phong phi
2. Di, ph6ng boi thvbng
3. Du, ph6ng dao dOng Ian

400

B. VON CHU SO HOU

410

411
411.1
412
418
420

1. Ngutin vein
1. Von dau tu'
2. Thang du' von co phan
3. CO phieu qu9
4. Lgi nhuan chu'a phan phoi
5. Qu9 khac

430

TONG GONG NGUON VON

Tpi ngay 31 thang
12 'lam 2011

Tpi ngay 30 thang
09 nam 2011

1.121.782.606.662

2.216.017.297.526

828.854.312.404
90.861.243
253.797.747.480

1.918.279.498.368
238.165.973.432

15.922.359.442

11.030.003.267

557.652.552.288
1.390.791.951

1.668.567.469.499
516.052.170

542.138.757
542.138.757

-

11

292.386.155.501
189.622.172.949
62.123.979.762
40.640.002.790

297.737.799.158
184.832.053.862
75.549.851.923
37.355.893.373

12

749.776.832.401

732.279.215.664

749.776.832.401
660.000.000.000
2.271.699.140
(6.215.238.666)
91.020.090.090
2.700.281.837

732.279.215.664
660.000.000.000
2.271.699.140
67.307.234.687
2.700.281.837

1.871.559.439.063

2.948.296.513.190

CAC CHI TIED NGOAI BANG CAN D61 KE TOAN
Thuyet
minh

CHI T1EU
1. Ng kh6 doi da x6, 19 (VND)

2. Ngoai to cac loai
- Do la M9 (US$)
- Euro (EUR)

TO ngay 31 thang
12 nam 2011
2.293.099.309

Ti ngay 30 thang 09
nam 2011
2.293.099.309

74.577,64

56.022
287

.„-----;-7---:--„
-----,287,04
G CohIG Tr 0

cO'PHAN

*

BAO HIEhl

NGAN HANG
TRIEN /
-5- VA P

VIET

..4

/

'

/1
1

4'1/NG

a Lai Ngan, Giang
Pho Giam clOc Ban Tai chinh Ke toan
Ngay 20 thang 01 narn 2011

BAO CAO TAI CHINH QUI./ IV/2011

Ong Ton Lam Tung

Quyen TOng Gam doc


TOng C6ng ty B6o him BIDV
BAO CAO KET QUA KINH DOANH
Cho giai Joan tix ngay 01 thang 10 nam 2011 cl6n ngay 31 thang 12 nam 2011

Don VND

ma so

Chi deo

Thuyet
minh

Cho giai Joan tO,
ngay 01 thang 10
nam 2011 den 31
thang 12 nam 2011

Cho giai dew tip
ngay 01 thang 01
nam 2011 den 31
thang 12
nam 2011

196.377.974.252

621.331.221.751

16.084.071.779

66.682.862.440

(102.993.277.169)
(99.499.833.161)
(3.493.444.008)

(284.461.090.236)
(273.772.243.728)
(10.688.846.508)

1

Thu phi bao him g6c

2

Thu phi nh6n tai bao hi6m

3
4
5

Cac khoin gram tar
Chuyen phi ntarcyng tai bao him
Floan phi, gi6m phi

8

(Tang)/giam city ph6ng phi

(4.795.291.202)

(30.320.988.098)

9

Thu hoa h6ng kinh doanh bao him

21.023.690.830

69.664.040.968

10

Thu khac hog dOng kinh doanh bao
him

6.874.202.170

18.883.117.104

13

Thu khac

6.874.202.170

18.883.117.104

14

Doanh thu than ter hog Ong kinh
doanh bao him

132.571.370.660

461.779.163.929

15

Chi b6i thvivng bao him goc, tra tien
bao him

(62.863.711.514)

(353.405.742.630)

16

Chi b6i tinreeng nh6n tai bao hien .'

(12.286.428.724)

(19.575.088.192)

17

Cac khoan giam trir

24.520.971.767
24.520.971.767

199.830.717.832
199.830.717.832

21

B6i thu'o'ng thu6c trach nhi6m giir ig

(50.629.168.471)

(173.150.112.990)

23

(Tang)/giam du, phong b6i thu'o'ng

13.613.628.421

2.425.392.878

24

Trich chy phong dao dOng lom

(3.284.109.417)

(12.106.589.819)

(46.770.756.670)

(142.022.514.203)

31

Chi khac hog Ong kinh doanh bao
him
Chi khac hoot dOng bao him g6c

(12.674.548.974)

(48.141.808.609)

27

Chi hoa h6ng

(16.386.257.674)

(62.967.320.679)

40

Chi phi Km tiep khac lien quan den hoot
Ong bao hiem

(17.709.950.022)

(30.913.384.915)

25

BAO CAO TAI CHINH QUI.' IV/2011

Tong Cong ty Bao him BIDV

ma so

Chi tido

Thuyet
minh

Cho giai doan hi
ngay 01 thang 10
nam 2011 den 31
thang 12 nam 2011

Cho giai croon fir
ngay 01 thang 01
nam 2011 (Ten 31
thang 12
'lam 2011

(87.070.406.137)

(324.853.824.134)

45.500.964.523

136.925.339.795

(94.597.812.173)

(180.219.782.422)

41

T6ng chi trot tiop hoat Ong kinh
doanh bac, him

42

Lqi nhuan Op hoat Ong kinh doanh
bao hi6m

44

Chi phi quan ly doanh nghiep

45

Lqi nhuan/(16) than kinh doanh bac)
hi6m

14

(49.096.847.650)

(43.294.442.627)

46
50

Doanh thu hoat dOng tai chinh
Chi phi hoat dc)ng tai chinh

13
13

(33.510.441.086)
110.318.060.024

286.693.765.382
(146.355.154.986)

51

Lqi nhuan/(16) ho?t Ong tai chinh

14

76.807.618.938

140.338.610.396

52
53

Thu nhap khac
Chi phi khac

(299.629.417)
(278.734.577)

839.833.726
(942.368.569)

54

Lai/(16) khac

(578.363.994)

(102.534.843)

55

Lai/(16) Ur hoat dOng du tu' vao tong ty
lien doanh, lien ket

1.825.848.811

3.106.921.538

56

T6ng kyi nhuan/(16) k6 toan tru,o, c thug

60

Thue Thu nhap doanh nghiep phai nOp

61

Lqi nhuan/(16) sau thug thu nhap doanh
nghiep

62

Lai co' ban tren co phi6u

15

28.958.256.105

100.048.554.464

(5.164.900.702)

(21.054.665.188)

23.793.355.403

78.993.889.276

361

1.197

TO 't4G1 Cl oNG TT
CO ' PHAf4

(Th

8A0 HIE 141

* NGAN HANG DA ' TU
\.
VA PPh

\.5_
)

*

N

BA Lai Ngan , Giang
PhO Giam doc Ban Tai chinh Ka' than
Ngay 20 thang 01 nam 2011

9.

BAO CAO TAI CHINH QUir IV/2011

Ton Lam Tung
Quy'an Tong Giam doc


TOng C6ng ty Bac) him BIDV
BAO CAO LU'U CHUYEN TIEN Te
(Phu'ang phap gian trep)
Cho giai loan tCY ngay 01 thang 10 nam 2011 cl6n ngay 31 thang 12 nam 2011

Dan VND
Ins40
Z0

CHi TIEU

,
Thuyet
minh

Cho giai don ter 01 thang
10 nam 2011 den 31 than
12 nam 2011

I. LU'U CHUYEN TIEN TU' HOAT DQNG KINH DOANH
28.958.256.105

1

Lori nhan/(16) tru'o'c tha
Dieu chinh cho cac khoan:

2
3
4
5
6

Khau hao tai san co clinh
Cac khoan dkr phong

(Lai)/L6 do chenh loch t9 gia chu'a thv ,c hiOn
(Lai)/L6 to' cac hoat dang dau tu'
Chi phi lai vay

981.456.128
(1.579.017.556)
(3.799.653.192)
(78.557.636.354)
695.834

8

Lo,i nhan tip hat dOng kinh doanh tru,o,c thay d6i von Iu'u
Ong

(53.995.899.035)

9
11
12
13
14
15
16

(Tang)/Giarn cac khoan phai thu
Tang/(giarn) cac khoan phai tra
Chi phi tra trutrc
Chi phi lai vay da tra
Thue thu nhap doanh nghiOp da nap

Phai thu ty cac hoat dang khac
Tien chi khac tO, cac hoat clOng kinh doanh

66.238.063.460
64.362.235.338
1.872.941.215
(695.834)
(4.984.422.195)
1.052.865.389
(9.569.435.287)

20

Lu'u chuy6n tin than tip hat dOng kinh doanh

64.975.653.051

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

21

Tien chi de mua sam. Ay dung tai san 06 dinh va cac tai san dai
han khac

22

Tien thu tip thanh Ij/, nhuvng ban tai san c6 dinh va cac tai san dai
han khac

23

Tien chi cho vay, mua cac cong ca rig cua cac dun vi khac

24
25
26
27

Tien thu cho vay, ban lai cong ca ng cua cac clan vi khac
Tien chi dau tu' von vao do,n vi khac
Tien thu hol dau tu' von vao (Ian vi khac
Thu lai cho vay, c6 ti:rc valgi nhuan duvc chia

30

Lu'u chuy6n tiOn than tO, hoot dOng du tu'

31

Tien thu tip phat hanh o6 phieu, nhan von gap CSH

32

Tien chi tra von g6p cho CSH, mua Ipi co phieu de" phat hanh

40

Lu'u chuy6n ti6n than tip hat dOng tai chinh

50

Lu'u chuy6n ti4n than trong ky

60

Ti6n va cac khan twang du'o'ng Wen du ky

III. LU'U CHUYEN TIEN TO' HOAT DQNG TAI CHINH

7/19

BAO CAO TAI MINH QUN;( IV/2011

(2.167.579.273)
(1.586.277.000.000)
1.418.703.800.000
(6.885.908.402)
26.037.855.778
78.726.671.366
(71.862.160.531)

(6.215.238.666.00)

(6.215.238.666)
(13.101.746.146)

27.154.935.256


Tong C6ng ty Bac) hiem BIDV

Ms40
Z (4

Thuyet
minh

CHI TIEU

61

Anh hu,deng cila bin dOng ty gia

70

Van va cac khoin twang &rang tin

Cho giai Joan tu' 01
thang 10 nam 2011 den
31 thang 12 nam 2011
3.799.653.192

cu6i

17.852.842.302

4

kjr

J1r;

;0mG1,CoNG Ty

0

cjipHAN
BA°
VA Phi4ANTGTRIEN

7

Ba Lai Ng5n Giang
Pho Giann clOc Ban Tai chinh Ke toan
Ngay 20 thang 01 nam 2011

8/19

BAO CAO TA1CHINH QUV IV/2011

N

Ong Ton L5m Tung

Quyen TOng Giann doc


1-Ong C6ng ty 1366 hiem BIDV
BAN THUYET MINH CAC BAO CAO TAI CHINN
cho giai loan tu, ngay 01 thang 10 nam 2011 in ngAy 31 thang 12 nam 2011
THONG TIN DOANH NGHIEP

1.

TOng Cong ty CO phan Bao hiem Ngan hang Dau ter va Phat trien Viet Nam dixac thanh lap
vAo dau ngAy 1 thang 10 nam 2010 theo Giay phep Dieu chinh s6 11/GPDDC7/KDBH ngay
1 thang 10 nam 2010 cua B6 Tai Chinh.
TOng Cong ty CO , phan Bao hiem Ngan hang Dau tu, va Phat trien Viet Nam dirac thanh lap
ten ca s& c6 phan h6a Cong ty Bao hiem Ngan hang Dau tu' va Phat then Viet Nam, cong
ty du'ac thanh lap theo Giay phep thanh lap va hoat d'Ong s6 11GP/KDBH do BO Tai chinh
cap. Ngay 5 thang 8 nam 2010, C6ng ty Bao hiem Ngan hang Dau tu' va Phat then Viet
Nam da thy, c hien thank cong viec . chao ban Ian dau ra cong chung. Tai thai diem chuyen
g ton so krang c6 phan phat hanh cho cac c6 Bong ngoai nhA
doi thanh cong ty c6 phn,
rn 17,7% von dieu le, trong do In Vat s6 co phan ban cho cong
nu, ac IA 11.682.491, chie
chung la 11.512.091; can b6 cong nhan vien cua Cong ty IA 170.400.
M6t s6 thong tin quan tong cua cong ty co phan m6i thanh lap bao

Ten giao dich:

Tong Cong ty CO phan Bao hiem Ngan hang DAL, tu' va Phat trien
Viet Nam
TOng C6ng ty Bao hiem BIDV

Ten viet tat:

BIC

Dia chi:

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

Linh vu'c hoat clang:

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh ton that,
hoat d6ng dau tu' tai chinh va cac hoat dOng khac theo quy Binh
cua phap luat.

Von dieu le:

660 t9 VND

Ca ceu von dieu re:

BIDV (54.317.509 c6 phan, chiern 82,3%)
CO (long khac (11.682.491 co phan, chiern 17,7%)

Ten cong ty:

Ngoai ra, TOng C6ng ty cCing tham gia vao hap dOng lien doanh vai cac doi tac tai COng
hoa Dan chil Nhan dan Lao theo Gray Chiang nhan dau tu, ra nirerc ngoai s6
thanh lap
146/BKH/DTRNN do B6 Ke hoach va Dau tu' cep ngay 19 thang 06 nam 2008
ra Citing ty Lien doanh Bao hiem Lao-Viet, trong do TOng C6ng ty sa hCru 51% tong von
diet., re, tu, ang &rang 1.530.000 USD. TOng Cong ty ke thira khoan dau tu , lien doanh nay
tir C6ng ty Bao hiem Ngan hang Dau tu' va Phat then Viet Nam.

a

Try so' chinh va mang I LP&
TOng C6ng ty c6 try so, chinh tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quan Hai
BA Tiling, thanh phO Ha N6i va 21 cong ty thanh vien ten toan quoc.
2.

Ca SO TRiNH BAY

2.1

Chthin my'c va HO th6ng ke toan dp dyng
TOng C6ng ty du, ac trinh bay bang &wig Viet Nam
Cac bao cao tai chinh giCra nien .
("VND") phtli hap vai Che d6 Ke toan bp dung cho cac doanh nghiep bao hiem Viet Nam
ban hanh kern theo Quyet dinh so 1296TC/QD/COKT ban hanh ngay 31 thang 12 nam 1996
cua B6 Tai chinh va Quyet dinh so 150/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec
siva clOi, loO sung Che d6 ke toan doanh nghiep Bao hiem va cac Chuan my'c Ke toan Viet
Nam do B6 Tai chinh ban hanh theo:
Quyet dinh so 149/2001/QD-BTC ngay 31 thAng 12 nam 2001 ve viec ban hanh bon
Chuan nrikrc Ke toan Viet Nam (Doi 1);

9/ 19

BAO CAO TA1CHiNH QUY 1V/2011


1-Ong Cong ty Bac) hiem BIDV
Quyet Binh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau
Chun mu'c Ke toan Viet Nam (Dot 2);
Quyet Binh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sau
Chun mkrc Ke toan Vi5t Nam (Dot 3);

0), Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau
Chun mu'c Ke toan Viet Nam (Dot 4); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005 v'e viec ban hanh bon
Chan mkrc Ke toan Viet Nam (Dot 5).
Bang can doi Ice toan giCra nien clO, bao cao ket qua hoat ciOng kinh doanh giCra nien clO,
bao cao luau chuyen tien to giCra nien do va cac thuyet minh bao cao tai chinh giCra , nien do
duvc trinh bay kern. theo va vi5c sCr dung cac bao cao nay kh6ng danh cho cac doi tuvng
khong dirgc cung cap cac thong tin ve cac thu tuc va nguyen tac va th6ng 15 Ice toan tai Viet
Nam va han nCra khong cluvc chu dinh trinh bay tinh hinh tai chinh, kat qua hopt clOng kinh
doanh va lu, u chuyen tien to theo cac nguyen tAc va thong 15 ke toan cluvc chap nhan rOng
rai & cac nutec va lanh thO khac ngoai Vi5t Nam.
2.2

Hinh thu'c so ice toan dp dung
Hinh thirc so ke toan ap dung du' c clang 1(9 la Nh5t k9 s6 cai.

2.3

Hien do ke toan
Nien clO ke toan cua Tong Citing ty bet clau tir ngay 1 thang 1 va ket thOc ngay 31 thang 12.

2.4

Deng tien ke toan
TOng C6ng ty thkrc hiOn viec ghi chop s6 sach ke toan bang VND.

3.

CAC CHINH SACH Kt TOAN CHO YEU

3.1

Tien va cac khoan twang du'o'ng tien
Tien va cac khoan tuvng dim:mg tien bao g6m Wen mat tai qu9, tien gt:ri ngan hang, CO tinh
thanh khoan cao, co kha nang chuyen dOi de clang thanh cac luting ten xac dinh va kh6ng
co nhieu rui ro trong chuyen clOi thanh ben.

3.2

Ly,4 ich & cong ty lien doanh
Tong C6ng ty co lgi ich & cong ty lien doanh ma TOng Cong ty co thoa thu5n dong kiern
soat. Cac khoan clau tu, vao cac cong ty lien doanh , duvc ghi nhan theo phuvng phap von
chu sdr hCru, theo Tong C6ng ty se ghi nhan phan Igi ich Tong Citing ty trong lai 16
cua cua cong ty lien doanh vao bao cao ket qua hoat dOng kinh doanh giCra nien clO theo t9
15 kiern soat cua TOng Cong ty ey cong ty lien doanh.
Cac bao cao tai chinh giCra nien clO cua cac cong ty lien doanh cluvc 15p cung kjr bao cao
TOng Cong ty. Cac clieu chinh thich hap cid clirgc ghi nh5n de bao dam cac chinh sach
ke toan cluvc tip dung th6ng nhat vai chinh sach ke toan cua Tong Cong ty trong tru ,o'ng
hgp can thiet.

vai

3.3

Deo fir chu'ng khoan va cac khoan deo tu' tai chinh khac
Deu tu' ch Ling khoan
DAu tu, chirng khoan bao gom cac khoan deu tu , chirng khoan no va chirng khoan von. DAL,

tu, chirng khoan cluvc phan loci thanh dau tu , ngan han va clau tu , dai han nhu, sau:
co phieu nierin y6t, co phieu chira niern y6t,

Deu tu, ngAn han bao g6m cac khoan
trai phieu chinh phi] va trai phieu cong ty ciao han trong vong 12 thang hoc clu , dinh
nam giir du& mot nam.
10/19

BAO CAO TAI CHINH QUY 1V/2011


1-Ong C6ng ty Bac) him BIDV
Deu tu, dai han bao g6m cac khan Tau tu , trai phieu chinh phu va trai phieu cong ty du'
dinh narn giur tren mot nem.
DAu dai han khac
Cac khan &au tu, gip von dai han khac the hien cac khan Tau tu' von vac cac clan vi khac
ma Tong Citing ty có dual 20% quyen bleu quyet va Ming thai Tong Citing ty la CO ding
sang lap; hoc la doi tac chitin lu , gc; hoc c6 kha nang chi phoi nhet dinh vao qua trinh lap,
quyet dinh cac chinh sach tai chinh va hat dc)ng ct:la doanh nghiep nhen deu tu' th6ng qua
van ban th6a thuen cir nhen scr tham gia Hai dOng Quan tri/Ban Dieu hanh.
Div phOng giam gia cac khoan GIL tu'
Du' ph6ng giann gia ac khan dau tu , du, ac tinh tan okra ten thong tu , 228/2009/TTBTC do B6 Tai Chinh ban hanh ngay 07 thang 12 nem 2009.
Cac khohn phai thu

3.4

Cac khan phai thu, bao g6m cac khan phai thu tir khach hang va cac khan phai thu
khac, du, gc ghi nhen ban dau theo gia goc va luon &vac phan anh theo gia goc trong thoi
gian tier) theo.
khan
ro theo tuOi na qua han
Cac khan phai thu, dirac xem xet trich 15p du, phong
na hoec theo du' kien ton that co the xay ra trong trirang hap khan na chira den han thanh

tan nhu'ng , t6 kinh to lam vao tinh tang pha san hoc dang lam thu tvc giai the;
ngu, 61 no' mat tich, b6 tr6n, dang bi cac ca quan phat luet truy to, xet xiv hoc dang thi hanh
an hoc da chet. Chi ,phi dy, phong phat sinh duvc hach tan vao chi phi quan 19 doanh
nghiep ten bao cao ket qua hat Ong kinh doanh giCra nien dO.
Doi vai cac khan no' phai thu qua han thanh tan thi nnCrc trich lap du , phong theo Wang
clan cua Thong tu' so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 n5m
2009 nhu' sau:
Thai gian qua han

Mix trich du, phOng

TO, ten sau (06) thang den &HA mat (01) n5m
Tir mot (01) nem den du, ai hai (02) nem
Tir hai (02) nem den du, ai ba (03) nem
Tren ba (03) narn

30%
50%
70%
100%

SO, dyng cac Ink tinh

3.5

Viec trinh bay cac bao cao tai chinh giCra nien dO you ceu Ban Tong Gam doc phai thy ,c
hien cac vac tinh va gia dinh anh Wang den sO lieu bao cao dia tai san, na phai tra ding
nhu' viec trinh bay nhirng khan cong na tiem tang. Cac Lrerc tinh va gia dinh nay ding anh
Wang den thu nhep, chi phi va ket qua lap du' ph6ng. Cac Lift tinh nay chi) yeu chrac dy , a
tren dinh tinh va rui ro chira xac dinh nen ket qua thy , c to co the se rat khac den tai viec

phong co the phai sira dOi.
Ghi nhan tai san co dinh

3.6

Tai san co dinh du, cyc the hien theo nguyen gia trb, di gia tri hao min lay ke.
Nguyen gia tai san co dinh bao g6m gia mua va nhirng chi phi co lien quan trcrc tie!) den
viec du'a tai san vao hoat ding nhu , du, kien. Cac chi phi mua s5m, nal -1g cap va dOi mai tai
san co dinh dirac von h6a va chi phi bao tri, siva china du ,cyc tinh vao bao cao ket qua hoat
dang kinh doanh giCra nien do. , Khi tai san duvc ban hay thanh 19, nguyen gia va gia tri hao
mon ICiy ke dirac x6a sO va bat k9 cac khan lai 16 nao phat sinh do thanh l tai san deu
&vac hach tan vao bao cao ket qua hoat do, ng kinh doanh giCra nien do .

9

BAO CAO TAI CH!NH QU)'r IV/2011


1-Ong C6ng ty B6o hiem BIDV
Khau hao va khau tru'

3.7

Kh5u hao va kh5u trir tai san c6 dinh hCru hinh va tai san c6 dinh vo hinh duvc trich theo
phirang phap khau hao dtydeng that -1g trong suOt they' gian hCru dung tyac tinh caa cac tai
san nhu' sau:
May mac, thret bi
Phirang tiOn van chuyen
Tai san c6 dinh hCru hinh khac
Phan mem Ice toan

Tai san co dinh vo hinh khac

3 - 7 narn
6 - 10 nam
5 nam
3 - 5 n5m
4 - 5 narn

Thud tai san

3.8

Cac khoan tin thue theo hop clang thu8 hoat clang duvc hach toan vao ket qua hoat clang
kinh doanh trong k9 theo phtyang phap du, o,ng thang trong they' han cita hcyp dung thue.

Cac nghiOp vy bang ngoai te.

3.9

tc, gia hoi
Tong Cong ty ap dung hiyang an theo VAS 10, "Anh hu,o, ng cua vi5c thay
doai" ("VAS 10") lien quan den cac nghi5p vu b5ng ngoai t5 cho giai doan sau thang ket
thitc ngay 30 thang 6 nam 2011.
Cac nghi5p vu phat sinh bang cac dun vi tin t5 khac vai dcyn vi ti6n to do Tang C6ng ty sir
dung (VND) duvc hach toan theo t9 gia giao dich vao ngay phat sinh nghi5p vy. Tai tiled
diem cuoi k9, cac khoan myc tai san va cong no mang tinh ch5t tien t5 co g6c ngoai t5
dIYO'C chuyen doi theo tjr gia trao dal ngoai t5 lien ngan hang vao ngay 15p bang can dal Ice
toan (ngay 30 thang 6 nam 2011: 1USD bAng 20.618 VND). TAt ca cac khoan chenh 15ch t9
gia thtyc to phat sinh trong k9 va chonh 15ch clanh gia lai cuoi k9 &roc ket chuyen vao bao
cao ket qua hoat clang kinh doanh giCra nien cia.

3.10 Dy, pining nghiep vu
Cac quy du, ph6ng nghi5p vu bao gam: du, ph6ng phi cht.ra dt.rcyc ht.r&ng, du, ph6ng boi
thu'&ng va du, phong dao clang Ian. Vic trich 15p du , ph6ng nghi5p vu bao hiem duvc thu, c
hiOn theo cac phu'ang phap quy dinh tai Thong tu' so 156/2007/TT-BTC ngay 20 thang 12
nam 2007 cila BO Tai chinh.
Cy the cac phuvng phap trich 15p du , phong nhu' sau:
Du, phong phi chu'a cloak hu&no

Cong ty ap dung phiyang phap tirng ngay de tinh phi bao hiem chu'a duvc Wong cho tat
ca cac loci hinh bao hiem. Phuvng phap nay cluvc BO Tai chinh phe duy5t tai cong van so
4376/BTC-QLBH ngay 04 thang 04 nam 2011.
Div phong boi thutyno

Du, phong boi thirdeng bao gOnn: Du, phong boi thlyOng cho cac ton th5t (15 khieu nai nhtyng
den cuoi k9 chtya giai quyet va Du , phong boi thuVng cho cac ton th5t (15 phat sinh trach
nhi5m bao hiem nhtyng chtya thong bao ho5c chu'a yeu cAu dal boi thiyong.

Du' phOng Lc& Ulm:mg cho cac ton th.it de th6ng bao hoac yeu cau dOi boi thuong nhu'ng
den cuoi ky chu'a giai quyet: duvc trich 15p cltya ten co' s& trac tinh cita tO'ng vy boi thirong
thuactrach nhi5m bao hiem da &roc th6ng bao cho C6ng ty bao hiem ho5c khach hang d5
yeu cau doi b6i thiyang tuy nhien chtya giai quOt tai theyi diem cuoi k9, sau khi trO' di ph5n
thu hoi tir nhuvng tai bao hiem.

Du phOng boi thutyng cho cac ton that de phat sinh trach nhiem bao hiem chu'a khieu
M5c du Thong tir so 156/2007/TT-BTC d5 co hu, Ong dan phuvng phap tinh toan du , phong
IBNR khi 15p bao cao tai chinh hang nam, tuy nhien hiOn tai van chu'a co Wang clan cu the
9

BAO CAO TAI CHINH QUN;T IV/2011

Tong C6ng ty Bac) hiem BIDV
ve viec 15p du' phong b6i thiyang IBNR tai thai diem 15p bao cao tai chinh giu'a nien O. Vi
v5y, de phyc vu myc dich 15p bao cao giCya nien d6, Ban Tong Giam doc Tong C6ng ty Bao
hiem BIDV da tinh du, ph6ng b6i thiyang IBNR bang cach lay so lieu dy , ph6ng d5 15p tai
ngay 31 thang 12 nam 2010 nhan vai toc d6 tang triyang doanh thu phi bao hiem va chi phi
boi thu,ang cua giai 'loan 15p bao cao.
Dip phOng dao Ong On: duvc trich 15p m6i nam cho den khi du , phong dat duvc MO'C 100%

mil,c phi giO, lai trong nam tai chinh va duvc trich 15p bang 3% phi bao hiem giO , lai cua nam
tai chinh.
Vao ngay 28 thang 12 nam 2005, BO Tai chinh d5 ban hanh Quyet Binh 100/2005/Q0-BTC
ye viec ban hanh bon chuAn nrityc ke toan ("CMKT") mai, bao gorn CMKT so 19 ye Flop
clang bao hiem. Theo dO, ke tip thang 1 nam 2006, viec trich 15p du , phong dao d6ng Ian la
kh6ng can thiet. Tuy nhien, Tong Cong ty v5r, trich 15p ph6ng dao Ong Ian nham dam
bao tuan thO theo Th6ng tu' so 156/2007/TT-BTC ngay 20 thang 12 nam 2007 cua BO Tai
chinh ye the dO tai chinh d6i vai doanh nghiep bao hiem.
3.11 Cac khohn phai tra va trich trutec

Cac khoan phai tra va trich tru , ac duvc ghi nhOn theo s6 tier, phAi tra trong tuang lai cho
hang hoa va dich vu nhOn duvc, khong tinh den viec da nh5n duvc h6a dan hay chu'a.
3.12 Ghi nhan doanh thu

Doanh thu duvc ghi nh5n khi c6 kha nang nh5n duvc cac Igi ich kinh to co the xac dinh
duvc mot cach ch'ec chen. Cac dieu kien ghi nhOn cu the sau clay ding ph5i &vac dap Crng
tithe khi ghi nh5n doanh thu:
Doanh thu phi bao hgrn

Tong Cong ty hach toan khoan thu phi bao hiem goc vao thu nh5p khi phat sinh trach nhiem

bao hiem cua TOng C6ng ty doi vai ben mua bao hiem. Trach nhiem b5o hiem phat sinh khi
hop Tong bao hiem da duvc giao ket hoc khi c6 bang chiyng doanh nghiep bao hiem da
chap nh5n bao hiem va ben mua bao hiem da clang phi bao hiem, trip triyang hop c6 th6a
thu5n khac trong hap Ong bao hiem.
Thong tu' 156/2007/TT-BTC do BO Tai chinh ban hanh vao ngay 20 thang 12 nam 2007 va
Thong tu, 86/2009/TT-BTC do B6 tai chinh ban hanh ngay 28 thang 4 nam 2009 sCra doi, b6
sung mot so dieu cua Thong tu' 156 quy dinh rang net., doanh nghiep bao hiem va ben mua
bao hiemd6ng thoa thu5n ye phiyang thirc thanh toan phi bao hiem theo dinh ky, thi
doanh nghiep hach toan vao doanh thu Wang Ung vai kji dO. TOng C6ng ty cOng ap dung
nguyen tac ghi nh5n doanh thu nay.
Phi nhan tai bac. hgrn

Phi nh5n tai bao hiem duvc ghi nh5n la doanh thu tai thai diem Tong C6ng ty chAp nhOn
trach nhiem bao hiem tip cong ty nhuyng tai bao hiem.
Thu boi thvang nhuvng tai bao hiem

Thu b6i thu,ang nhu,cyng tai bao hiem duvc ghi nhOn ten co, so' d6n tich.
Thu nhap tip hoa h6ng

Thu nh5p tip hoa hong duvc ghi nh5n tren ca ser don tich va cliya tren phi nhuyng tai bao
hiem.
3.13 Tien lai

Tien 15i duvc ghi nhOn khi phat sinh ten ca sa don tich (c6 tinh den Igi tirc ma tai san dem
lai) trip khi kha n5ng thu h6i tien lai kh6ng chac chan.
.>/19

BAO CAO TAI CHINH QU)'LI IV/2011

Tong C6ng ty Bao hiem BIDV
3.14 CO tin
CO tirc va lai nhu5n du, ac chia duvc ghi nh5n IA doanh thu khi quyen lai duvc nh5n co tCrc
hay lai nhu5n duvc chia cua Tong C6ng ty vai cach la nha du tu' duvc xac dinh. TOng
Cong ty khong ghi nh5n doanh thu doi veri phan co tire b5ng CO phieu va co phieu thiyang
ma chi cap nh5t s6 luvrig CO phieu theo d6i ngoai bang.
3.15 Ghi nh On chi phi
Phi nhuicYng tai Woo hiOrn
Phi nhuvng tai bao hiem duvc ghi nh5n ten co , ser don tich va dy'a tren phi bao hiem goc

va cac thoa thu5n tai bao hiem.
Chi phi bOi thvang
Chi phi boi thu,ang dirac ghi nh5n khi h6 sa boi thu,ang ho5n tat va duvc ngu,ai co thArn
quyen phe duyet. Nhu'ng vu b6i thireyng chu'a duvc phe duyet tai thai diem cu6i ky duvc coi
15 chu'a giai quyet va duvc thong ke de trich 15p du , phong b6i thuteng.
Chi phi hoa hong
Chi phi hoa hong duvc ghi nh5n tren ca sb don tich va dkra tren phi bao hiem goc va phi
nh5n tai bao hiem. Kh6ng co khoan hoa hong nao cher phan ID&
4.

TIEN
Tpi ngay 31 thang 12 nam 2011
VND

Ti4n mat tai qu9

605.026.144

Trong do:
VND

Ngoai tO

605.026.144

Teen gCri ngan hang

17.108.216.158

Trong do:
VND
Ngoai tO
Tien dang chuyen

15.495.132.306
1.613.083.852
139.600.000
17.852.842.302

DAU TU' NGAN HAN

5.

Tai ngay 31 thang 12 nam 2011
VND
Dau tu' chtimg khoan ngin han
CO phieu niem yet
CO phieu chu'a niem yet
Trai phieu cong ty

74.099.012.493

36.340.585.857
37.758.426.636

Diu tu' ngin han khac

1.279.073.200.000

Tien girl có ky han VND
Tien gCri co ky han USD

1.239.500.000.000
39.573.200.000

Du' plying giam gia dau tu' ngin han
Gia tri thuin cua dau tu' tai chinh ngin han

4119

BAO CAO TAI C1-111\111QIAT IV/2011

(26.984.802.317)
1.326.187.410.176


TOng Cong ty B6o hiem BIDV
DAL' tu, chCrng khoan ngAn han la cac khoan d'au tu , mua co phieu niern y6t ho5c cht.ra niem

y6t cua cac to chin kinh to khac.
DAu tu, ,ngAn han khac la cac khoan tin gCri 66 kjt han tai cac ngan hang bao gorn cac khoan

tin girl bang ,dong Viet Nam hoc bang dung de) la M9 tai cac chi nhanh/ser giao dich thu6c he th6ng
Ng5n hang 05u tu, va Phat then Viet Nam va cac ng5n hang va cac to chirc tin dung khac. Cac khoan
tion girl bang d6ng Viet Nam nay c6 kjt han dual 1 nam hixong lai suAt tb, 11.64% den 19%/nam.
Du phong giam gia dhu tu, ngSn han bao gom cac khoan du, ph6ng mat gia CO phieu duvc
trich l5p theo qui Binh tai Th6ng tu , 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12
nann 2009 va theo chinh sach ke toan cua Tong Cong ty v6 du, phong giam gia d'au tu, nhu, trinh bay
tai Thuyet minh 3.3
CAC KHOAN PHAI THU

6.

Tai ngay 31 thang 12 n5m 2011
VND
237.997.165.934

Phai thu cua khach hang
Trong
Phai thu boat ding bao hidm g6c
Phai thu hoat clOng Wan tai bao him

35.303.829.123
35.601.211.118
162.840.509.608

Phai thu hoot ding nhugng tai bao hiem

4.251.616.085
81.236.312.286

Phai thu khac ter khach hang

Phai thu khac

319.233.478.220

T6ng cOng cac khoin phai thu

(5.775.762.953)

Du, phong nq phai thu kho doi

313.457.715.267

Phai thu thwang rn4i Nth phai thu khac thuan

7.

TAI SAN CO DINH

7.1

Tai san CO Binh him hinh

May mOc thigt bi

Pturang tian
van tai

Thief bi van
phOng va Tai
sari khac

TOng Ong

VND

VND

VND

VND

SO du, dau kjt
Mua mai
Tang khac
Giam khac

6.094.969.864
15.000.000
(54.720.000)

22.025.579.476

225.838.019

SO du, cuOi k9

6.055.249.864

54.720.000
22.080.299.476

28.346.387.359
15.000.000
(54.720.000)
54.720.000

225.838.019

28.361.387.359

(5.028.082.610)

(15.812.625.665)

(115.307.340)

(20.956.015.615)

(171.203.057)

(740.652.506)

(9.569.232)

(921.424.795)

(124.876.572)

(43.184.430)
43.184.429

(21.877.440.411)

Nguyen gia:

Gia tri hao m6n:

SO du, dau kj,
Khau hao trong ky
T5ng khac
Giam khac
SO du, cuOi Ic9

9

(43.184.430)
43.184.429
(5.156.101.238)

BAO CAO TAI CHINH QU):' IV/2011

(16.596.462.601)


Tong C6ng ty Bgo him BIDV
Thief bi van
ph6ng va Tai
san khac

Phtrang tiOn
van tai

May moo thiet bi

Tong cOng

Gia tri con
SO du' dhu k'

1.066.887.254

6.212.953.811

110.530.679

7.390.371.744

cuOi k9

899.148.626

5.483.836.875

100.961.447

6.483.946.948

sO

7.2

Tai san

c6 dinh thud tai chinh

Nguyen gia:
SO du' dk nam
Tang trong nam
Trong do:
Mua In&
Giarn trong nam
SO du' cuOi nam
Gia tr.i hao mon:
SO du, d6u nam
Tang trong nam
Trong
Chi phi trong nam
Gam trong nam
SO du, cuOi nam

Phvang tin va'n tai
VND

T6ng c6ng
VND

2.152.579.273

2.152.579.273

2.152.579.273

2.152.579.273

2.152.579.273

2.152.579.273

(60.031.332)

(60.031.332)

(60.031.332)

(60.031.332)

(60.031.332)

(60.031.332)

2.092.547.941

2.092.547.941

Gia tri con
SO du' du nam
SO dir cuOi nam

7.3

Tai san

c6 dinh vo hinh

Nguyen gia:
S6 du' cfau ky
SO du' cuoi kY
Gia tri hao mon:
SO du' du kY
SO du' cuoi kY
Gia tri con lai:

Phan me'm tin hoc

Tong Ong

56.057.850
56.057.850

56.057.850
56.057.850

(56.057.850)
(56.057.850)

(56.057.850)
(56.057.850)

SO du' Tau k9

SO du' cuoi

8.

CAC KHOAN DAU TLF TAI CH1NH DAI HAN

Danh muc cac khoan dAu tu' tai chinh dai hen ciia Tong Cong ty tai thoi diem ngey 30 thang 06 nam
2011 bao

BAO CAO TAI CHINH QU\ir IV/2011


Tong Cong ty B6o hiem BIDV
Tai ngay 31 thang 12
nam 2011
VND
119.790.000.000
119.790.000.000

1. Deu
chU'ng khoan dai han
Trai phieu
2. Goo von lien doanh
Cong ty lien doanh bao hiem Lao Viet (LVI)

22.148.334.121
22.148.334.121

4. Diu tu' dai han khac

50.000.000.000

50.000.000.000

GO von du

vao cong ty khac

5. Div phong giarn gia d'eu tu' dai h?n

191.938.334.121

Gia tri thuen cua dau tu' tai chinh ngin hgn
PHAI TRA NGlYstY1 BAN

9.

Tgi ngay 31 thang 12 nam 2011
VND
Cac khoan phai tra thwong mpi
Phai tra hoat Ong bao hiem gtic
Phai tra hoat Ong nhan tai bao hiem
Phai tra hoat Ong nhuvng tai bao hiem
Khach hang tra tien truVc
Phai tra khac cho khach hang

8.830.341.808
18.881.799.739
217.690.959.637
4.603.336.155
3.791.310.141

253.797.747.480

10.

THUS VA CAC KHOAN PHAI NOP NHA NU'oeC

VND

S6 phai nOp
trong ky
VND

SO diu ky

Thue phai Nip Nha nutyc
Thue Gia tri Gia tang
Thue Thu nhap doanh nghiep
Thue khac

11.

DU' PHONG NGHI E P

Chi tieu

803.757.455

14.338.153.912

4.984.422.196

5.164.900.700

5.241.823.616

2.687.602.616

11.030.003.267

22.190.657.228

SO cuOi ky

VND

VND

7.393.557.584
4.984.422.195
4.920.321.274
17.298.301.053

7.748.353.782
5.164.900.702
3.009.104.958

15.922.359.442

VU
Tpi ng5y 31 thang 12

nam 2011

Trich b6 sung trong
ky

Tai ngay 30 thang
09 nam 2011

VND

VND

VND

189.622.172.949

4.790.119.087
(13.425.872.161)
3.284.109.417
(5.351.643.657)

184.832.053.862
75.549.851.923
37.355.893.373
297.737.799.158

Der ph6ng phi
Du phOng la& thuVng
Dv, phong dao dOng Ian

17/19

SO era nip

BAO CAO TA1CHINH QU).,I IV/2011

62.123.979.762
40.640.002.790
292.386.155.501


Tong C6ng ty Bgo hiem BIDV
12.

VON CHU SO' HCPU

Von Btu 10

Von khac

Du phOng

Du' ha

tai chInh

Lcri nhuan sau
thug
lai

Tong

bit buOc

VND

VND

VND

VND

1.800.187.891

900.093.946

67.307.234.687

732.279.215.664

23.793.355.403

23.793.355.403

CO phi& guy

VND
Se du,
diu
- Lai

nhuan
sau thue
- Phan
be) lcyi
nhuan
- Mua
phieu
quy
- Tang
khac
- Giam
khac
S6 du,
cu6i kji

660.000.000.000

2.271.699.140

(6.215.238.666)

(6.215.238.666)

660.000.000.000

2.271.699.140

(6.215.238.666)

1.800.187.891

900.093.946

(80.499.999)

(80.499.999)

91.020.090.090

749.776.832.401

DOANH THU VA CHI PHI HOAT DONG DAU TU' TAI CHINN

13.

Quy IV TOng cong ty thy ,c hien but Wan dieu chinh sai sot trong qua trinh hach toan chenh
lech ty gia trong quy Ill lam cho Doanh thu hoat d6ng tai chinh va Chi phi hoat Ong tai chinh quy IV
cleu giam xu6ng 125.161.034.365 Tong (ngu loaf tru , anh Wong nay thi Doanh thu hoat dOng tai
chinh dat 91.650.593.279 (Jong). Mat khac trong quy IV Tong cong ty huy bOt toan phan IDO chi phi
quan IY doanh nghiep cho hoat Ong dau tu, tai chinh phat sinh tir Quy III nen Chi phi hoat Ong tai
chinh giann 32.470.559.225 Tong (neu lc* trir ca hai anh hu ,o,ng ten thi Chi phi hoat dOng tai chinh
thu'c t6 la 47.313.533.566 dOng).

Lgi NHUAN HOAT DONG KINH DOANH BAO HIEM VA HOAT DONG DAU TU' TAI CH1NH

14.

Do Quy IV Tong cong ty huy but toan phan 'DO chi phi quan ly doanh nghiep cho hoat dOng
dau tu, tai chinh phat sinh tir Quy III nen lam cho "Le thuan hog Ong kinh doanh bao hiem" len
tOi 49.096.847.650 (neu loaf trix anh ht.thng nay thi so 16 hoat dOng kinh doanh bao hiem chi IA

16.626.288.425 dong) clang they' lam cho "Log nhuan hog Ong dau tu' tai chinh" tang len dat
76.807.618.938 dOng (neu lopi trir anh Wong nay thi lai thcpc tg hoat d6ng dau tu' tai chinh IA
44.337.059.713 dOng).
THUS THU NHAP DOANH NGHIBP

15.

Thug suk thug thu nhap doanh nghiep ("thug TNDN") ap dung cho Tong C6ng ty la 25% lai
nhuan chiu thug.
15.1

Chi phi thu6 thu nhap doanh nghiep
Cho giai loan ter ngay 1 thang 10 nam 2011
den ngay 31 thang 12 nam 2011
Thug thu nhap doanh nghiOp hien hanh

5.164.900.701

Chi phi thug thu nhap doanh nghiep

5.164.900.701

15.2 Thu thu nhap doanh ngh iep hien hanh

Thug thu nhap hien hanh phai tra chrgc xac dinh du,a tren thu nhap chiu thug cila nam hien
tai. Thu nhap chit.' thug cua Tong Cong ty khac voi thu nhap duvc bao cao trong bao cao
ket qua san xuat kinh doanh vi thu nhap chiu thug kh6ng bao gam cac khoan muc thu nhap
chiu thug hay chi phi duvc khau trir cho muc dich tinh thug trong cac nam khac va bung
khong bao gorn cac khoan muc kh6ng phial chiu thug hay kh6ng duvc khau trO, cho muc
dich tinh thug. Thug thu nhap hien hanh phai tra cua TOng Cong ty duvc tinh theo thug suk

da ban hanh dgn ngay 31/12/2011.
/19

BAO CAO TAI CHINH QUV IV/2011


Tong C6ng ty Bac) hiem BIDV
DirOi clay la cloi chieu giCra chi phi thus thu nhap doanh nghiap cua TOng Cong ty ,va ket qua
cua lei/lo theo bao cao trong Bac cao ket qua hot Ong kinh doanh nhan veri thug suet thug
thu nhap doanh nghiep ap dung cho Tong C6ng ty.

Cho giai croon ter 01 thang 10 nam
2011 den 31 thang 12 nam 2011

TIEU

VND

Lqi nhu#n/(16) k6 toan thuin trulk thu6

28.958.256.105

Cac di6u chinh tang/(giam)lqi nhu#n theo k6 toan

(8.298.653.289)
146.419.822

Cac khoan clieu chinh tang
Phan 16 tir cOng ty lien doanh. lien ket

146.419.822

Chi phi logi trCr khi tinh thus TNDN
Cac khoan dieu chinh giann

(8.445.073.111)

Phan lei tip ding ty lien doanh. lien ket

(1.825.848.811)

Co tire nhan cluvc khong chiu thus TNDN

(6.619.224.300)

Lqi nhu:an/(16) di6u chinh chu'a fru , chuy6nI6 va trutec thu6

20.659.602.816

Thu nhOp/(16) chiu thu6 troc tinh ky nay

20.659.602.816

Chi phi thus TNDN uVc tinh ky nay
T6ng chi phi thu6 TNDN tro, c tinh ky nay

5.164.900.702

Thu6 TNDN (phai thu)/phai tra diu ky

4.984.422.196

5.164.900.702

SO thus TNDN phai n6p b6 sung cho nam tuft
Thue TNDN cluvc hoan lai/(da tra) trong ky
Thu6 TNDN (phai thu)/phai tra cm:A ky

BA Lai Ngan , Giang
PhO Giam doc Ban -raj chinh Ke toan
Ngay 20 thang 01 nam 2011

9/1

BAO CAO TAI MINH QUI1 IV/2011

(4.984.422.196)
5.164.900.702

Ong Ton Lam Tung ,
Quyen Tong Giann doc