Báo cáo tài chính quý 2 năm 2011 - Tổng Công ty Cổ phần Bảo hiểm Ngân hàng Đầu tư và phát triển Việt Nam

T6ng Cong ty, C6 phan Bao him
Ngan hang Dau tu' va Phat tri6n ViO't Nam
Bao ca. () Tai chinh
tai ngay 30 thang 06 narn 2011 va cho giai loan tix
ngay 01 thang 04 nam 2011 den ngay 30 thang 06 narn 2011


TOng C6ng ty Bao hiem BIDV

myc Luc
Trang

BAO cAo TAI CHINH
Bang can d6i ke toan

3-4

Bac cao ket qua hoat dOng kinh doanh

5-6

Bac cao Iu'u chuyen tien to

7-8

Thuyet minh bac cao tai chInh

2/18

BAO CAO TAI CHINH QUI.' 11/2011

9 - 18


Tong C6ng ty 136o him BIDV
BANG CAN DOI KE TOAN
Tai ngay 30 thang 06 nam 2011
Don vi. VND

1
To4 0
Z0

TAI SAN

100

A. TAI SAN NGAN HAN

110

I.

111
112
113

1. Tien mat tai quji
2. Tien giii ngan hang
3. Tien Bang chuyen

120

II. DAu tu, ngdn han

121
128
129

1. Deu tu, chil,ng khoan ngan han
2. Deu ti, ngen han khac
3. Du' ph6ng giarn gia cfau tu , ngen han

130

III. Cac khoan phai thu

131
133
138
139

1. Phai thu dm khach hang
2. Thue gia tri gia tang ducec khau till'
3. Phai thu khac
4. Du' phong cac khoan phai thu kh6 doi

150

IV. MI san nggn han khac

6,434,250,950

6,811,511,460

151
152
153
154

1. Tam L:rng
2. Chi phi tra tru,Oc no'n han
3. Cong cu dung cu
4. -lei sari ngen han khac

5,926,638,541
92,407,909
415,204,500

6,239,443,710
515,344,500
56,723,250
-

200

B. TAI SAN DAI HAN

229,778,081,299

228,050,427,842

Tien

210

I. Tai san co dinh

211
212
213
217
218
219

1. Tai san c6 dinh hipu hinh
Nguyen gia
Gia tri hao mon lOy Ice
2. Tai san c6 dinh vo hinh
Nguyen gia
Gia tri hao mon lOy ke

220

II. Cac khoan dhu tu, tai chinh dai han

221

1. Dew tu' chu, ng khoan dai han
2. Deu tu' vao cac cong ty lien doanh,
lien ket

4. Deu tu' dai han khac
5. Du' phong giarn gia deu tu' dai han

,
222
228
229

1 240

III. Tai sari dai han khac

1. Ky guy bao hiem
2. Chi phi tra tru,o'c dai han
3. Cam co, ky duct, q cu,o'c khac
250

3'1 8

TONG CONG TAI SAN

BAO CAO TAI CH1NH QUY 11/2011

Thuyet
minh

4

5

6

TO ngay 30 thang
06 nam 2011

Ti ngay 31 Mang
03 nam 2011

2,114,570,691,977

1,057,518,354,312

14,486,550,504

21,263,873,557

516,807,265
13,969,743,239
-

336,870,382
20,666,003,175
261,000,000

1,264,967,362,976

683,972,174,300

115,855,975,162
1,168,000,000,000

(18,888,612,186)

143,959,184,018
555,500,000,000
(15,487,009,718)

828,682,527,547

345,470,794,995

431,641,550,190
2,457,961,733
401,358,778,577
(6,775,762,953)

325,357,546,160
3,267,315,962
21,990,095,795
(5,144,162,922)

7

7,934,938,528

8,330,537,119

7.1

7,934,938,528
28,126,004,058

(20,191,065,530)

8,330,537,119
27,836,649,687
(19,506,112,568)

56,057,850
(56,057,850)

56,057,850
(56,057,850)

7.2

8

210,112,485,310

208,831,412,583

8.1

139,790,000,000

139,790,000,000

8.2
8.3

20,322,485,310

50,000,000,000
-

19,041,412,583
50,000,000,000
-

11,730,657,461

10,888,478,140

6,000,000,000
5,700,657,461
30,000,000

6,000,000,000
4,782,031,643
106,446,497

2,344,348,773,276

1,285,568,782,154


T6ng C6ng ty B6o hiem BIDV
BANG CAN DOI KE TOAN

theo)
Dan tit VND

Ma
so

NGUON VON

300

A. Ng PHAI TRA

310
313
315
318
319

I. Na nggn han
1. Phai tra ngveyi ban
2. Thua va cac khoan phai flop Nha
nuac
3. Phai tra khac
4. Qu9 khen thvang va phOc Icyi

330
331
333
334

Thuyet
minh

TO ngay 30 thang
06 nam 2011

TO ngay 31 thang
03 nam 2011

1,632,386,621,742

585,349,612,491

1,334,621,473,161
303,988,258,173

312,400,996,789
254,406,405,403

10

8,322,824,121
1,020,668,838,697
1,641,552,170

12,034,074,671
45,753,965,350
206,551,365

III. Cac khoan du, phOng nghiOp vu
1. Dv phong phi
2. Dv phong boi thvang
3. Du' phong dao dOng Ian

11

297,765,148,581
192,639,232,077
70,365,345,242
34,760,571,262

272,948,615,702
178,434,384,010
60,861,073,760
33,653,157,932

400

B. VON CHU SO' HCPU

12

711,962,151,534

700,219,169,663

410
411
412
418

711,962,151,534
660,000,000,000

2,271,699,140
46,990,170,557

700,219,169,663
660,000,000,000
2,271,699,140
37,947,470,523

420

I. NguOn von
1. Von dau tu'
2. Thang du' von CO phan
3. Lai nhuan chu'a phan phoi
4. Qu9 khac

2,700,281,837

-

430

TONG GONG NGUON VON

2,344,348,773,276

1,285,568,782,154

TO ngay 30 thang
06 nam 2011

2,293,099,309

TO ngay 31 thang
03 nam 2011

56,022.00
287.00

112,049.9
286.8

9

CAC CHI TIEU NGOAI BANG CAN DOI KE TOAN

CHI TIEU

Thuyet
minh

1. Na kho doi da )(Cy ly (VND)
2. Ngoai to cac loai

- Do la M9 (US$)
- Euro (EUR)

---

-._

CO4G TY
C,OPHA'N,

_SAC? HIEM
HGAN HANG DAU
VA P
IEN

VIET NAM

Ba Lai Ngan Giang
Ph6 Giam doc Ban Tai chinh Ke toan
Ngay 25 thang 07 narn 2011

4/18

BAO CAO TAI CHINH QUI'r 11/2011

Ong Ton Lam Tung
Quyen TOng Giam doc

2,293,099,309


Tong C6ng ty BA() hiem BIDV
BAO CAO KET QUA KiN1H DOANH
Cho giai doan tO' ngay 01 thang 04 nam 2011 d6n ngay 30 thang 06 nam 2011
Don vi: VND
Cho giai doan tip
ngay 01 thang 01

nam 2011 den 30
thang 06 nam
2011

156,477,049,948

299,096,272,421

27,604,467,452

39,619,290,255

Chi tie u

1

Thu phi bao hiem glic

2

Thu phi nh4n tai bao hiem

3

Cac khoan giam trip

(75,813,862,697)

(129,180,789,547)

4

Chuyen phi nhucyng tai bao hiem

(75,530,885,490)

(123,352,992,431)

(282,977,207)

(5,827,797,116)

(14,204,848,067)

(33,338,675,796)

17,613,995,095

33,058,475,867

MI40

Z0

Thuyet
minh

Cho giai doan ter
ngay 01 Mang 04
nam 2011 clen 30

thang 06 nam
2011

}loan phi, giarn phi

8

(Tang)/giam du, phong phi

9

Thu hoa hang kinh doanh bao hiem

10

Thu khac host dOng kinh doanh bao
hiem

739,042,698

11,447,154,065

13

Thu khac

739,042,698

11,447,154,065

14

Doanh thu than ter host dOng kinh
doanh bao hiem

112,415,844,429

220,701,727,265

15

Chi b6i thr'o'ng bao hiem g6c, tra tin
bao hiem

(145,612,574,646)

(212,591,363,951)

16

Chi 136i thu'o'ng nh4n tai bao hiem

(4,018,190,453)

(4,793,177,514)

17

Cac khan giarn trip

107,723,922,824

138,768,886,912

21

B6i thLyteng thu6c trach nhiem Or 14i

(41,906,842,275)

(78,615,654,553)

23

(Tang)/giarn du' phong b6i thtroTig

(9,758,411,603)

(6,029,727,185)

24

Trich du' phong dao Ong Iden

(1,107,413,330)

(6,227,158,291)

25

Chi khac host Ong kinh doanh bao
hiem

(31,118,557,676)

(60,630,551,178)

(12,072,590,204)
(18,888,298,911)

(23,432,612,124)
(32,614,459,893)

(157,668,561)

(4,583,479,161)

(83,891,224,884)

(151,503,091,207)

40

Chi khac hoat ciOng bao hiem g6c
Chi hoa hong
Chi phi trvc ti6p khac lien quan den hoot
dOng bao hiem

41

Tong chi tnyc tip hoat deng kinh
doanh bao hiem

31
27

18

BAO CAO TAI CHINH QIALT 11/2011


Tang C6ng ty Bac) hiem BIDV
Cho giai Joan ter
ngdy 01 thang 01
nam 2011 den 30
thang 06 nam
2011

28,524,619,545

69,198,636,058

41340
Z u)

Cho giai Joan tip
ngay 01 thang 04
nam 2011 den 30
thang 06 nam
2011

Chi tieu

42

Lai nhuan gip hoat Ming kinh doanh
bao hiem

44

Chi phi guar' ly doanh nghiep

(42,598,664,968)

(80,941,738,884)

45

Lo'i nhan/(16) than kinh doanh bac,
hiem

(14,074,045,423)

(11,743,102,826)

46
50
51

Doanh thu hoat ding tai chinh

Chi phi hoat clOng tai chinh
Lo'i nhan/(16) hoat ding tai chinh

40,160,048,391
(7,640,809,470)
32,519,238,921

114,794,390,825
(58,311,675,259
56,482,715,566

52
53
54

Thu nhap khac
Chi phi khac
Lai/(l6) khac

37,637,718
(597,304,660)
(559,666,942)

121,889,116
(611,249,250)
(489,360,134)

Lai/(16) tip hoat thing dau tu, vao ding
ty lien doanh, lien ket

1,281,072,727

1,281,072,727

19,166,599,283

45,531,325,333

(4,309,221,152)

(10,728,355,590)

14,857,378,131

34,802,969,743

225

527

Thuyet
mMh

55

T6ng lcyi nhuan/(16) k6 toan tru,ac thud

60
61

Thua Thu nhap doanh nghiep phai Op
Lai nhuan/(16) sau thud thu nhap
doanh nghiep

62

Lai co, ban tren

13

c6 phi6u

•

r- "
TONG CoX0
Co 'PHA‘H

BAO HIEM
NGAN
A
HAT TM
\-7/

Ba Lai Ngan , Giang
Pho Giam doc Ban Tai chinh Ke toan
Ngay 25 thang 07 nam 2011

6118

BAO CAO TAI CHINH Q1.11' II/2011

VIET HA'

Ong TOn Lam Tung

Quyen Tong Giam doc


TOng Cong ty 136o him BIDV

re

BAO CAO LLYU CHUYEN TIEN (Phuvng phap gian tiep)
Cho giai doan tir ngay 01 thang 04 nam 2011 den ngay 30 thang 06 nam 2011

1 034 0
Z 0

Thuyet
minh

CH1 TI 'EU

Dan VND
Cho giai crop ter 01
thang 04 nam 2011 den
30 thang 06 nam 2011

I. LU'U CHUYEN TIEN TU' HOAT HONG KINH DOANH

2
3
6
7
8

9
11
12
13
14
15

20

Lai nhuan/(16) trwac thu

19,166,599,283

Di6u chinh cho cac khothn:
Khau hao tai sari co dinh
Cac khoan du' phOng
Lai tir hoat di:mg dau tu,
Chi phi lai vay

684,952,962
29,849,735,378
14,885,464,395
3,126,884

Lai nhulan tii, hog thing kinh doanh trwac thay d6i
von Iu'u dOng

64,400,287,803

(92,462,541,255)
37,720,103,528
539,474,345
(3,126,884)
(6,419,134,438)
10,103,663,743

(Tang)/Giam cac khoan phai thu
Tang/(giam) cac khoan phai tra
Chi phi tra trirac
Chi phi lai vay da tra
Thue thu nhap doanh nghiep da flop
Phai thu to' cac hoat dOng khac
Lu'u chuy6n Wan thuin tip hoat thing kinh doanh

14,068,317,942

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

21

22
25

30

a

Tien chi
mua sam, xay dung tai san c6 dinh va
cac tai san dai han khac
Tien thu tb, thanh Iy, nhuyng ban tai san c6 Binh va
cac tai san dai han khac
Tien chi dau tu, von vao dun vi khac

(282,312,728)

28,307,812
(20,591,636,078)

Lu'u chuy6n tin thuan tip hoat Ong dau tu'

(20,845,640,994)

III. LU'U CHUYEN TIEN TO' HOAT DONG TAI CHINH
40

Lu'u chuy6n ti4n thuan tip hoat Ong tai chinh

50

Wu chuy6n ti6n thuin trong nam

(6,777,323,052)

60

Ti6n va cac khoan twang &pang ti6n dAu ky

21,263,873,556

61

Anh hwang cU' a bin Ong ty gia

70

Van va cac khoan twang dwang tin cu6i nam

BAO CAO TAI CHINH QL.T1 11/2011

4

14,486,550,504


T6ng C6ng ty B6o him BIDV
,

_„--<-1-1P•

-,

.-• -----.-'/':

ici•TONG
GONG
TY

(.
*

oP PHAN
pl y

N HANG 0 ,
0
•
\ •,:c VA PHAT TRIEN
-7/ VET

Ba Lai Ngan . Giang
Pho Giam doc Ban Tai chink Ka toan
Ngay 25 tang 07 nam 2011

BAO CAO TAI CHINH Ql_n'r 11/2011

*
/,...
'.'-,;".

on Lam Tung
Quyen TOng Giam cloc

TOng Cong ty Bao hiem BIDV
BAN THUYET MINH CAC BAO CAO TAI CHINH
cho giai doan to ngay 01 thang 04 nam 2011 den ngay 30 thang 06 nam 2011
THONG TIN DOANH NGHIEP

1.

Tong COng ty CO phhn Bao hiem Ng5n hang Dhu tu, va Phat trien Viet Nam &vac thanh lap
vao dhu ngay 1 thang 10 nam 2010 theo Gihy phep Dieu chinh so 11/GPDDC7/KDBH ngay
1 thang 10 nam 2010 dm BO Tai Chinh.
TOng Cong ty CO phhn Bao hiem Ngan hang Dhu tu' va Phat trien Viet Nam du'p'c thanh lap
tren ca sa co phhn h6a Cong ty Bao hiem Ngan hang Dhu tu' va Phat trien Viet Nam, cong
ty du, ac thanh lap theo Giay phep thanh lap va hoat Ong so 11GP/KDBH do BO Tai chinh
cep. Ngay 5 thang 8 nam 2010, C6ng ty Bao . hiem Ngan hang Dau tu' va Phat trien Viet
Nam da thiyc hien thank cong viec , chao ban 15n dau ra cong Tai thai diem chuyen
dOi thanh cong ty co phan, tang s6 luceng co ph5n phat hanh cho cac co (long ngoai nha
rayac la 11.682.491, chiem 17,7% von dieu le, trong do Ian [Licit s6 co phhn ban cho cong
chung la 11.512.091; can !DO cong nhan vien cua COng ty la 170.400.
Mot s6 th6ng tin quan trong cua cong ty co phhn mai thanh lap bao g6m:

Ten giao dich:

TOng COng ty CO phhn Bao hiem Ngan hang Dhu tu, va Phat trien
Viet Nam
Tong C6ng ty Bao hiem BIDV

Ten viet tat:

BIC

Dia chi:

Thng 16, thap A, toa nha Vincom, 191 Ba Trieu, quan Hai Ba
Tung, thanh oho Ha NOi

Linh vtyc hoat dong:

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

Von dieu le:

660 tji VND

Ca ceu von dieu le:

BIDV (54.317.509 co phan, chiem 82,3%)
CO dong khac (11.682.491 co phan, chiem 17,7%)

Ten cong ty:

Ngoai ra, TOng C6ng ty cung tham gia vao hap dOng lien doanh vai cac dOi tac tai COng
h6a Dan chii Nhan dan Lao theo Gihy ChtYng nhan dhu tu' ra nu , ac ngobi so
146/BKH/DTRNN do BO Ke hoach va Dhu tu, cep ngay 19 thang 06 nam 2008 de thanh lap
ra COng ty Lien doanh Bao hiem Lao-Viet, trong do TOng COng ty sa hO'u 51% tong von
dieu le, twang &rang 1.530.000 USD. TOng COng ty ke thira khoan dhu tu' lien doanh nay
to C6ng ty Bao hiem Ngan hang Dhu tax va Phat trien Viet Nam.
Try seychinh va rnang I LAW

TOng Cong ty c6 try so' chinh tai tang 16, Thap A, Toa nha Vincom, 191 Ba Trieu, Quan Hai
Ba Tru'ng, thanh phO Ha NOi va 21 cong ty thanh vion ten toan quoc.
2.

CO' SO' TRINH BAY

2.1

Chug!, mu'c va He thOng ke toan ap dung

Cac bao cao tai chinh giCra nien, d0 cua TOng C6ng ty cityac trinh bay bhng dong Viet Nam
("VND") hap vai Che dO Ke. toan ap dung cho cac doanh nghiep bao hiem Viet Nam
ban hanh kern theo Quyet dinh so 1296TC/QD/CDKT ban hanh ngay 31 thang 12 nam 1996
cua BO Tai chinh va Quyet dinh s6 150/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec
sCva d6i, b6 sung Che do ke toan doanh nghiep Bao hiem va cac Chuhn mu'c Ke toen Viet
Nam do BO Tai chinh ban hanh theo:
Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 v6 viec ban hanh bon
Chuhn mu'c Ke toan Viet Nam (Bat 1);
9118

BAO CAO TAI CHtNH QUY 11/2011


1-Ong C6ng ty 1366 hiem BIDV
Quyet dinh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau
Chuan
toan Viet Nam (Do't 2);
Quyet dinh so 234/2003/QD-BTC ngay 30 thang 12 nam 2003 ye viec ban hanh sau
Chuan mu,c Ka Wan Viet Nam (Do't 3);
Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau

Chuan mcpc Ka Wan Viet Nam (Do't 4); va
Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh bon
Chuan mu'c Ka toan Viet Nam (Do't 5).
Bang can do' Ice toan gia'a nien dO, bao cao kat qua hoat Ong kinh doanh gifra nien
bao cao lu,u chuyen tien to giCra nien dO va cac thuyet minh bao cao tai chinh giCra nien dO
du,gc trinh bay kern, theo va viec SCY dung cac bao cao nay khong danh cho cac do' tu'o'ng
khOng duvc cung cap cac thong tin ye cac thu tuc va nguyen tac va thOng le ke toan tai Viet
Nam va hurl nira kh6ng du'Q'c chu dinh trinh bay tinh hinh tai chit -1h, ket qua hoat (ging kinh
doanh va lu'u chuyen tien to theo cac nguyen tec va thong 10 ke toan duvc chap nhan (Ong
raid cac nu,gc va lanh th6 khac ngoai Viet Nam.
2.2

Hinh tho,c

so ke toan ap dung

Hinh thipc so ke toan ap dung du'o'c clang kji la Nhat k9 so cal.
2.3

Niel? d6 Ice toan

Nien dO ke toan cua Tong COng ty bat dAu tix ngay 1 thang 1 va ket thOc ngay 31 thang 12.
2.4

DOng

den ke toan

Tong COng ty thu,c hien viec ghi chap s6 sach ke toan bang VND.
3.

CAC CHINH SACH Kt TOAN CHU YEU

3.1

Tien va cac khoan tu'o'ng throng tien

Tien va cac khoan tu,ang &rang tien bao gom tien mat tai qu9, hen gal ngan hang, co tinh
thanh khoan cao, c6 kha nang chuyen di de dang thanh cac tier' xac dinh va khOng
co nhieu rui ro trong chuyen d6i thanh tien.
3.2

Loi ich 6, cong ty lien doanh

Tong Cong ty c6 Igi Ich a cong ty lien doanh ma Tong COng ty c6 th6a thuan d6ng kiern
scat. Cac khoan dau tu, vao cac cong ty lien doanh duvc ghi nhan theo phuvng phap von
chu theo d6 Tong C6ng ty se ghi nhan phgn Iqi Ich cua Tong COng ty trong lai 16
cua cua cong ty lien doanh vac) bao cao ket qua hoat dOng kinh doanh giCra nien do theo ty
le kiem scat cua Tang C6ng ty a cong ty lien doanh.
Cac bao cao tai chit-1h gicfa nien dO cua cac cong ty lien doanh duvc lap cong k9 bao cao
vai Tong Cong ty. Cac dieu chinh thich hgp da du'Q'c ghi nhan de bac, dam cac chinh sach
ke toan duvc ap dung thOng nhat vgi chinh sach ke toan cua Tong COng ty trong tru ,grig
hgp can thiet.
3.3

Deu tu' chipng khohn va cac khohn deu tu' tai chinh khac
Deu tug chiing khoan

u tu' chOng khoan bao gOm cac khoan dau tu, chu,ng khoan no' va cht:rng khoan von. Deu
tu' chi:mg khoan duvc phan loai thanh dau tu , ngan han va ciAu tu' dai han nhu, sau:

Deu tu, ngan han bao gom cac khoan dhu tu' co phieu niem yet, co phieu chu'a niern yet,
trai phieu chinh phu va trai phieu cong ty dao han trong vong 12 thang hoac du , dinh
nam giix dual mot nam.
10118

BAO CAO TAI CHiNH QLT\;711/2011


TOng Cong ty 136o hiem BIDV
dai han bao gom cac khoan dau tu' trai phiau chinh phi] va trai phieu cong ty dkr
Dau
dinh nam giir tren mot nam.

Diu dai han khac
Cac khoan dau tu' g6p von dai han khac the hien cac khoan dau tu' von vao cac don vi khac
ma Tong Cong ty co duVi 20% quyen bleu quyet va dOng thoi Tong COng ty la co dOng
sang lap; hoac la doi tac chitin luvc; hoac co kha nang chi phoi nhat dinh vao qua trinh lap,
quyet dinh cac chinh sach tai chinh va hoat dOng dia doanh nghiep nhan dau tu' thOng qua
van ban thaa thuan cir nhan skr tham gia HOi dong Quan tri/Ban Dieu hanh.

Du, phong giam gia cac khoan clAu tu'
Du, phOng giam gia cac khoan dau tu' duvc tinh toan dkra ten thong tu , 228/2009/TTBTC do BO Tai Chinh ban hanh ngay 07 thang 12 nam 2009.

3.4

Cac khoan phji thu
Cac khoan phai thu, bao gOm cac khoan phai thu tin khach hang va cac khoan phai thu
khac, duvc ghi nhan ban dau theo gia gOc va luOn duvc phan anh theo gia goc trong thoi
gian tiep theo.
Cac khoan phai thu duvc xem xet trich lap dkr ph6ng rui ro theo tu6i ng qua han cua khoan

no' hoac theo thy kien ton that c6 the xay ra trong truOng hap khoan no' chu'a den han thanh
toan nhu'ng t6 chirc kinh to lam vao tinh trang pha san hoac dang lam th6 tuc giai the;
ngkrai ng met tich, b6 tran, dang bi cac ca quan phat luat truy to, xet xir hoac dang thi hanh
an hoac da chat. Chi ,phi di,r ph6ng phat sinh duvc hach Wan vao chi phi quan ly doanh
nghiep ten bao cao ket qua hoat dOng kinh doanh giCra nien dO.
Doi vo'i cac khoan no' phai thu qua han thanh toan thi MCFC trich lap du, phong theo hkrang
d'an dia 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

Mix trich du phong

Tin ten sau (06) thang den dkrol mot (01) nam
TO, mot (01) nam den du, 61 hai (02) nam
Tin hai (02) nam den duVi ba (03) nam
Tref.) ba (03) nam

3.5

30%
50%
70%
100%

Sip dung cac Lpc5c tinh
Viec trinh bay cac bao cao tai chinh giCra nien dO yeu cau Ban T6ng Gam doc phai thkrc
hien cac tyo'c tinh va gia dinh anh hkro'ng den so lieu bao cao ciJa tai san, no' phai tra cang
nhu' viec trinh bay nhCrng khoan cong no' tiern tang. Cac kydyc tinh va gia dinh nay cang anh
hkro'ng den thu nhap, chi phi va kat qua lap dkr phong. Cac u ,O'c tinh nay ch0 yeu duvc dkra

tren dinh tinh va rui ro china xac dinh nen ket qua thkrc to CO the se rat khac d5n tai viec du'
phong c6 the phai sCra d6i.

3.6

Ghi nhan tai san c6 dinh
Tai san c6 dinh duvc the hien theo nguyen gia trip di gia tri hao mon lay ka.
Nguyen gia tai san co dinh bao gam gia mua va nhirng chi phi co lien quan trgrc tiep den
viec dkra tai san vao hoat dOng nhu , du, kien. Cac chi phi mua sam, nang cap va ,d6i m61 tai
san co dinh duvc von h6a va chi phi bao sira china duvc tinh vao bao cao ket qua hoat
dOng kinh doanh giCra nien dO. Khi tai san duvc ban hay thanh ly, nguyen gia va gia tri hao
mon lay ke du' c x6a s6 va bet ky cac khoan lai 16 neo phat sinh do thanh ly tai san dau
dtygc hach toan vao bao cao ket qua hoat dOng kinh doanh giCra nien dO .

3.7

Khau hao va khau trip
BAO CAO TAI CHINH Q1.1)'( 11/2011


1-Ong C6ng ty Baa hiem BIDV
Khau hao va khau trig tai san co Binh hiru hinh va tai san c6 dinh v6 hinh duvc trich theo
phu,cmg phap khau hao clu,6ng thang trong suot th6i gian hCru dung u ,O'c tinh cua cac tai
san nhu, sau:
May m6c, thiet bi
Phu,ang tien van chuyen
Tai san c6 dinh ha,u hinh khac
Phan mem ke toan
Tai san c6 dinh v6 hinh khac
3.8

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

Thud tai sat.?
Cac khoan tien thus theo hop clang thus hoat clang duvc hach toan vao ket qua hoat clang
kinh doanh trong kj/ theo phu ,ang phap clu,Ong thang trong th6i han cua hop clang thus.

3.9

Cac nghiOp IT bang ngoai

to

Tong Cong ty ap dung hu'O'ng clan theo VAS 10 "Anh hu,o'ng cua viec thay dal ty gia hoi
doai" ("VAS 10") lien quan den cac nghiep vu bang ngogi to cho giai Joan sau thang kat
th0c ngay 30 thang 6 nam 2011.
Cac nghiep vu phat sinh bang cac clan vi tien to khac vai dan vi tien to do Tang COng ty six
dung (VW)) du,gc hach toan theo tj/ gia giao dich vao ngay phat sinh nghiep vu. Tai theyi
diem cuoi kj/, cac khoan muc tai san va cong ng mang tinh chat tien to CO gOc ngoai to
duvc chuyen doi theo tj/ gia trao dal ngogi to lien ngan hang vao ngay lap bang can dal Ice
toan (ngay 30 thang 6 nam 2011: 1USD bang 20.618 VND). Tat Ca cac khoan ch 'enh lech tj/
gia thtyc to phat sinh trong kj/ va chenh lech clanh gia Igi cuoi kj/ duvc ket chuyen vao bao
cao ket qua hoat clang kinh doanh giCra nien do.
3.10 Dy, phOng nghiOp vu
Cac quy du' ph6ng nghiep vu bao gam: du, ph6ng phi chtya duvc huideng, dy , ph6ng boi
thiyerng va du, phong dao clang Ian. Viec trich lap du , ph6ng nghiep vu bao hiem duvc thu'c

hien theo cac phlyang phap quy clinh tai Th6ng tu' so 156/2007/TT-BTC ngay 20 thang 12
nam 2007 cua BO Tai chinh.
Cu the cac phiyang phap trich lap du , phong nhu, sau:
Du phOno phi china &yr hutnq
C6ng ty 66 dung phtyang phap tCrng ngay de tinh phi bao hiem chtya &vac hu ,eyng cho tat
ca cac lc* hinh bao hiem. Phtyang phap nay &rot BO Tai chinh phe duyet tai c6ng van so
4376/BTC-QLBH ngay 04 thang 04 nam 2011.

Du phOnq boi thutna
Du' phong boi thiro'ng bao gorn: Du' phOng b6i thu,O,ng cho cac tan that cla khieu nai nhtyng
den cuoi kj/ chtya giai quyet
phong bOi thu,&ng cho cac tan that (55 phat sinh trach
nhiem bao hiem nhung chu'a thong bao hoac chu'a yeu cau doi boi thu ,o'ng.
Du phOng boi thutng cho cac ton that cra thOng bao hoc yeu cau dOi b6i thutng nhung
den cuoi ky chu'a giai quyet: &rot trich lap cliya tren co , so, tycit tinh cua tiyng vu b6i thu,o, ng
thuactrach nhiem bao hiem da duvc thong bao cho Cong ty bao hiem hoc khach hang cla
yeu cau doi b6i thiyeyng tuy nhien chtya giai quyet tai thol diem cuoi kj/, sau khi triy di phan
thu hai tfy nhuvng tai bao hiem.
Du' phong b6i thutng cho cap ton th6t da phat sinh trach nhiem bao hiem chum khieu nai:
Mac du Th6ng tu' so 156/2007/TT-BTC cla co hutmg cian phuting phap tinh toan du, phong
IBNR khi lap bao cao tai chinh hang nam, tuy nhien hien tai van chu'a co twang dan cu the
ye viec lap du, phong boi thu,o'ng IBNR tai tiled diem lap bao cao tai chinh giC) ,a nien do. Vi
12/18

BAO CAO TAI CHNH QUY 11/2011


TOng C6ng ty Bac) hiem BIDV
vay, de phuc V1,1 muc dich lap bao cao giCra nien dO, Ban Tong Giam doc TOng COng ty Bao
hiem BIDV da tinh du , ph6ng boi thirang IBNR bang cach lay s6 lieu du, phong da lap tai

ngay 31 thang 12 nam 2010 nhan vai tOc c10 tang tru'ang doanh thu phi bao hiem va chi phi
boi thu'O'ng cua giai doan 15p bao cao.
Du phong dao dOng lern: cluvc trich lap m6i nam cho den khi du , phong dat &Ivo mac 100%
min phi giO, lai trong nam tai chinh va cluvc trich 15p bang 3% phi bao hiem giO' lai cua nam
tai chinh.
Vao ngay 28 thang 12 nam 2005, BO Tai chinh da ban hanh Quyet dinh 100/2005/QD-BTC
ye viec ban hanh bon chuen mix ke toan ("CMKT") mai , bao gam CMKT so 19 ye Hap
dong bao hiem. Theo do, ke tix thang 1 nam 2006, viec trich lap du , ph6ng dao dOng Ian la
khOng can thiet. Tuy nhien, TOng Cong ty van trich 15p du' ph6ng dao Tang Ian nham dam
bao tuan thu theo Thong tu' so 156/2007/TT-BTC ngay 20 thang 12 nam 2007 cOa BO Tai
chinh ye the dO tai chinh doi vai doanh nghiep bao hiem.
3.11

Cac khohn phai tra va trich trutec
Cac khoan phai tra va trich tuft duvc ghi nhan theo so tien phai tra trong twang lai cho
hang hoa va dich vu nhan cluvc, khOng tinh den viec da nhan ducyc hoa dan hay chu,a.

3.12 Ghi nhan doanh thu

Doanh thu &Ivo ghi nhan khi c6 kha nang nhan du,gc cac Igi ich kinh to ca the xac dinh
cluvc mot cach chat chan. Cac dieu kien ghi nhan cu the sau clay cOng phai cluvc dap 0,ng
tru,ac khi ghi nhan doanh thu:
Doanh thu phi bao hiem

Tong Cong ty hach toan khoan thu phi bao hiem gOc vao thu nhap khi phat sinh trach nhiem
bao hiem cOa Tong COng ty doi vai ben mua bao hiem. Trach nhiem bao hiem phat sinh khi
hgp clOng bao hiem da cluvc giao kat hoac khi co bang chO ,ng doanh nghiep bao hiem da
chap nhan bao hiem va ben mua bao hiem da dong phi bao hiem, trO , tru,ang hap CO th6a
thuan khac trong hap dong 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 BO tai chinh ban hanh ngay 28 thang 4 nam 2009 sCra
sung mot so dieu cOa Thong tu, 156 quy dinh rang new doanh nghiep bao hiem va ben mua
bao hiem (long jr thoa thuan ye phiyang thO, c thanh toan phi bao hiem theo dinh kjr, thi
doanh nghiep hach toan vao doanh thu twang 0,ng vai kj/ do. TOng COng ty cOng ap dung
nguyen tac ghi nhan doanh thu nay.
Phi nhan tai bao hiem

Phi nhan tai bao hiem cluvc ghi nhan la doanh thu tai thai diem Tong COng ty chap nhan
trach nhiem bao hiem to, cong ty nhuvng tai bao hiem.
Thu be-5i thcrang nhuang tai bao hiem

Thu b6i thutng nhuvng tai bao hiem cluvc ghi nhan tren ca sa d6n tich.
Thu nhap tif hoa hong

Thu nhap tix hoa hong cluvc ghi nhan ten ca sa don tich va dcra ten phi nhuvng tai bao
hiem.
3.13 Ti6n lai

Tien lai duvc ghi nhan khi phat sinh tren ca sa don tich (co tinh den lai tik ma tai san dem
lai) trO, khi kha nang thu hoi tien lai khOng chac chan.

BAO CAO TAI CHINH Q1P;" 11/2011


TOng C6ng ty 136o hiem BIDV
3.14 CO tem
Co tCpc va Idi nhuan duvc chia duvc ghi nhan la doanh thu khi quyen
duvc nhan có tirc
hay lo'i nhuan duvc chia cua Tong C6ng ty vai tu , cach la , nha deu tu, cluvc xac dinh. Tong
Cong ty khOng ghi nhan doanh thu d6i v6, i phen CO tin bang co phieu va co phieu thu, o'ng

ma chi cap nhat s6 luvng co phieu theo doi ngoai bang.
3.15 Ghi nhan chi phi
Phi nhureng tai bao hiem
Phi nhuvng tai bao hiem duvc ghi nhan ten co' s& dOn tich va du'a ten phi bao hiem goc
va cac thoa thuan tai bao hiem.
Chi phi boi thveYng
Chi phi bOi thuVng duvc ghi nhan khi 116 so bOi thu'Ong hoan tat va duvc nguVi co them
quyen phe duyet. NhOng vu bOi thuVng chu'a duvc phe.duyet tai thol diem cuOi kS' cluvc coi
la chu'a giai quyet va duvc thong ke de trich lap dv , phong bOi thuVng.
Chi phi hoa hong
Chi phi hoa h6ng diycyc ghi nhan ten co' so don tich va dy'a ten phi bao hiem gc5c va phi
nhan tai bao hiem. KhOng CO khoan hoa h6ng nao cho' phan
4.

TIEN

Tai ngay 30 thang 06
nam 2011
VND
Tien mat tai qu9

516,807,265

Trong do:
VND
Ngoai to

516,807,265

Ti6n gal ngan hang

13,969,743,239

Trong JO:
VND
Ngoai to
Tien clang chuyen

12,612,049,017
1,357,694,222
14,486,550,504

5.

DAU TIP NGAN HAN

Tai ng5y 30 thang 06
nam 2011
VND
Dau tu' chtl,ng khoan ngin

han

CO phieu niem yet
CO phieu chu'a niem yet
Trai phieu cong ty

Dau tu' ngin han khac
Tien gill co kj/ han VND
Tien gill co kj/ han USD

Du, phong giarn gia d'au tu' ngin han
Gia tri thuan cua cfau tu' tai chinh ngAn Flan

4118

BAO CAO TAI CHINH QII)'( 11/2011

115,855,975,162

32,157,486,366
51,073,688,796
32,624,800,000
1,168,000,000,000

1,168,000,000,000
(18,888,612,186)
1,264,967,362,976


TOng C6ng ty Bac) him BIDV
Dau tu' chirng khoan ngan han la cac khoan dau tu' mua 66 phieu niern yet hoac chu'a niem
yet cua cac t6 chipc kinh to khac.
DAL] tu, ngan han khac la cac khoan stien gCti co k9 han tai cac ngan hang bao g6m cac khoan
tin girl bang Tong Viet Nam hoac bang dong do la M9 tai cac chi nhanh/sey giao dich thuOc he
th6ng Nga'n hang Dau tu, va Phat trien viot Nam va cac ngan hang va cac to chirc tin dung
khac. Cac khoan ben gill bang clang Viet Nam nay co k9 han du ,gi 1 nam hu,eyng lei suet tu,
1.64%den9/am
Dly phong giarn gia dau tu' ngan han bao gam cac khoan du, phong met gia co phieu du,gc
trich lap theo qui dinh tai ThOng tu , 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7
thong 12 nam 2009 va theo chinh sach ke toan cua TOng COng ty ye du , phong giarn gia

dau tu, nhu' trinh bay tai Thuyet minh 3.3
6.

CAC KHOAN PHAI THU
Tai ngay 30 thong 06
nam 2011
VND

Phai thu cua khach hang

431,641,550,190

Trong GTO:
Phai.thu hoot clang bao him g6c
Phai thu hoat clang nhan tai bao higm
Phai thu hoot clang nhucyng tai bac, higm
Phai thu khac tu' khach hang
Tra trutc cho ngutyi ban
Lai du thu

32,456,360,955
65,276,001,237
286,703,437,530
4,034,967,253
1,336,857,023
41,833,926,192

Phai thu ye hgp Tong mOi giai vai BSC
Thue gia tri gia tang du,gc khau tru,
Phai thu khac

400,000,000,000
2,457,961,733
1,358,778,577

Tong cong cac khoan phai thu

835,458,290,500

Du, pi-long ng phai thu kho doi

(6,775,762,953)

Phai thu thvang mai va phai thu khac thuan

7.

TAI SAN CO DINH

7.1

Tai san c6 dinh him hinh

828,682,527,547

May mac thigt bi
VND

Phuang flan
van tai

VND

Thigt bi van
phong va Tai
san khac
VND

SO du' dau k9

5,597,892,485

22,071,763,562

166,993,640

Mua mai
Tang khac
Giam khac
SO du' cuoi ky

210,072,728

T6ng cong
VND

Nguyen gia:
72,240,000

173,294,173
5,981,259,386

BAO CAO TAI CHINH QUI'r 11/2011

(152,856,910)

(13,395,620)

21,918,906,652

225,838,020

27,836,649,687
282,312,728
173,294,173
(166,252,530)
28,126,004,058


Tong C6ng ty Bac) him BIDV

Gia tri hao m6n:
S6 du, dAu ky
Khgu hao trong ky
T5ng khac
Giam khac
SO du' cuoi kjr

May m6c thiet bi
VND

Phvang tian
van tai
VND

Thiet bi van
phOng va Tai
san khac
VND

Tong cOng
VND

(5,577,878,321)

(13,776,233,423)

(152,000,825)

(19,506,112,568)

(853,613,134)

196,176,073
(1,485,745,133)

(27,515,902)

(684,952,963)
(1,485,745,133)
1,485,745,134

(20,191,065,530)

1,414,136,023
5,017,355,432)

(15,065,802,482)

71,609,111
(107,907,616)

Gia tri con
S6 du' dAu ky

20,014,164

8,295,530,139

14,992,815

8,330,537,119

SO du, cuoi ky

963,903,954

6,853,104,170

117,930,404

7,934,938,528

7.2

Tai san

co dinh vo hinh
Phgn ine'm tin hoc

Tong cOng

56,057,850
56,057,850

56,057,850
56,057,850

(56,057,850)
(56,057,850)

(56,057,850)
(56,057,850)

Nguyen gia:
SO du' clau 1(9
SO du' cuoi k9
Gia tri hao mon:

S6 du, 6u ky
SO du cuoi ky
Gia tri con

SO du dau l<9
SO du, cuoi ky

CAC KHOAN DAU TLY TAI CHINH DAI HAN

8.

Danh muc cac khoan deu tu' tai chinh dai han cua TOng COng ty tai th6i diem ngay 30 thang
06 nam 2011 bao g6m:

1. D'au tu' chti,ng khoan dai han

Trai ph&
2. Gop von lien doanh

COng ty lien doanh bao hiem Lao Viet (LVI)
4. DAu tu, dai han khac

G6p von cfeu tu' vao cong ty khac

Tai ngay 30 thang 06
n5m 2011
VND
139,790,000,000
139,790,000,000
20,322,485,310
20,322,485,310
50,000,000,000
50,000,000,000

5. Du, phong giam gia clau tu, dai han
Gia tri thuAn cCia clAu tu, tai chInh ngin han

6/18

BAD CAO TAI CHINH QM:7 11/2011

210,112,485,310


TOng Cong ty Bac) hiem BIDV
9.

PHAI TRA NGLYCYI BAN

Tai ngay 30 thang 06
nam 2011
VND
Cac khoan phai tra thu'o'ng mai

Phai tra hoat dOng bao hiem g6c
Phai tra host dOng nhan tai bao hiem
Phai tra host Ong nhuvng tai bao hiem
Khach hang tra tien triyac
Phai tra khac cho khach hang

22,236,733,169

21,562,066,403
250,781,356,749

5,032,853,245
4,375,248,607

303,988,258,173
10.

THUS VA CAC KHOAN PHAI NOP NHA Mien
S6 cla nOp

S6 cu6i ky

VND

S6 phai nOp
trong ky
VND

VND

VND

3,970,905,621
6,419,134,438
1,644,034,612
12,034,074,671

5,751,326,443
4,309,221,152
4,200,113,796
14,260,661,391

7,788,029,887
6,419,134,438
3,764,747,616
17,971,911,941

1,934,202,177
4,309,221,152
2,079,400,792
8,322,824,121

So ddu ky

Thue phai nop Nha nu'o'c
Thue Gia tri Gia tang
Thue Thu nhap doanh nghiep
Thue khac

11.

DU' PHONG NGHIEP VU
Tai ngay 31 thang 06 nam
2011

Trich b6 sung trong
ky

Tai ngay 31 thang
03 nam 2011

VND

VND

VND

192,639,232,077
70,365,345,242
34,760,571,262
297,765,148,581

14,204,848,067
9,504,271,482
1,107,413,330
24,816,532,879

178,434,384,010
60,861,073,760
33,653,157,932
272,948,615,702

Chi tieu

Du, phong phi
Dkx ph6ng b6i thty6ng
Dv phong dao Ong Ian

12.

VON CHO SO' HOU

Du ph6ng
Von clidu le
VND

Von khac

S6 du' du k'
- Lqi nhuan sau
thue
- Phan lo6 Iqi
nhuan
- Trich lap qu9
khen thireyng phOc
19i
- Giarn khac

660,000,000,000

2,271,699,140

S6 du, cu6i ky

660,000,000,000

17/18

tai chinh
VND

1,800,187,891

2,271,699,140

BAO CAO TAI CHNH QU,;/- 11/2011

1,800,187,891

DV' tra
bat bu6c
VND

Lai nhuan sau
thud giCr loi
VND

Tang
VND

-

37,947,470,523

700,219,169,663

14,857,378,131

14,857,378,131

900,093,946

900,093,946

(2,700,281,837)

(3,046,896,259)
(67,500,000)

(3,046,896,259)
(67,500,000)

46,990,170,557

711,962,151,534


Tong C6ng ty 136o him BIDV
13.

THUE THU NHAP DOANH NGHIEP
Thu suet thue thu nhtp doanh nghiep ("thug TNDN") tp dung cho Tang COng ty It 25% Iai
nhutn chiu thue.

13.1

Chi phi thud thu nhap doanh nghidp
Cho giai dogn ter ngay 1 thang 04 nam 2011
den ngay 31 thang 06 nam 2011
Thue thu nhtp doanh nghiep hien hanh

4,309,221,155

Chi phi thud thu nhap doanh nghiep

4,309,221,155

13.2 Thud thu nhap doanh nghiep hien hanh
Thue thu nhtp hien hanh phai tra duvc xac dinh cliya tren thu nhtp chiu thue cua nam hien
tai. Thu nhtp chiu thue dia Tang C6ng ty khac vdvi thu nhtp duvc bao cao trong bao cao
ket qua san xuAt kinh doanh vi thu nhtp chiu thue khOng bao g6m cac khoan muc thu nhtp
chiu thue hay chi phi cluvc khtu trip cho muc Bich tinh thue trong cac nam khac va car -1g
khOng bao gorn cac khoan muc khong phai chiu thue hay khong du ,o'c khtu trip cho muc
Bich tinh thue. Thue thu nhtp hien hanh phai tra cua Tang C6ng ty clucyc tinh theo thue suet
clä ban hanh den ngty 30/06/2011.
Dual city It clai chieu giCra chi phi thue thu nhtp doanh nghiep cua Tang COng ty va ket qua

cua lai/16 theo bao cao trong Bao cao ket qua hoat dang kinh doanh nhan vai thue suet thue
thu nhtp doanh nghiep ap dung cho Tang Cong ty.

Cho giai Joan ter 01
thang 04 nam 2011 den
30 thaw 06 nam 2011
VND

CHI TIEU

19,166,599,283

Lai nhuan/(16) kd toan thuin tru'o'c thud

502,861,349

Cac didu chinh tang/(giam) Icyi nhuan theo kd toan
Cac khoan ditu chinh tang
Phtn 16 tip cOng ty lien doanh, lien ket
Chi phi khOng hap ly, hap le
Cac khoan dieu chinh giam

502,861,349

(2,432,576,014)
(1,839,691,585)
(592,884,429)

PhAn lai tip cOng ty lien doanh, lien ket
CO tic nhtn duvc khOng chiu thue TNDN

Lori nhuan/(16) didu chinh chu'a triv chuyen 16 va tru49c thud
Thu nhap/(16) chiu thud tro,c tinh ky nay

17,236,884,618
17,236,884,618

Chi phi thue TNDN Lrac tinh ky nay

4,309,221,155

T6ng chi phi thud TNDN u,6,c tinh ky nay
Thud TNDN (phai thu)/phai tra dau ky

4,309,221,155
6,419,134,438
(6,419,134,438)

Thue TNDN cluvc hotn lai/(da tra) trong ky
Thud TNDN (phai thu)/phai tra cutii ky
R

11

4,309,221,155

TONG CONG TY
BAO HIEM
NG AN HANG D

VA PRAT T

Bt Lai Ngan , Giang
Pho Giarn clOc Ban Tai chinh Ke toan
Ngay 25 thang 07 nam 2011
18/18

BAO CAO TAI CHINH QUI'T 11/2011

Ong Ton Lam Tung ,
Quyen Tong Gam doc