Báo cáo tài chính hợp nhất quý 4 năm 2015 - Tổng Công ty Cổ phần Bảo Minh

Mliu s8 BOI-DNPNT
(Ban hiJnh theo IT s6 232/20 1217T-BTC
ngiry 28/12/2012 czia BTC)

T6NG CONG TV CP BAO MINH
Dia chi: 26 Ton Th~t Dl;lm - Q1 - Tp.HCM

BANG CAN DOl KE TOAN HQ'P NHA T
T(li ngay 31 thang 12 nom 2015
Dcm vi tinh: VND
TAl SAN

1
A - TAl SAN NGAN H~N

Mas8

S8 eu8i ky

S8 dliu nam

2
100

4
2.942.404.850.8 I 5

5
3.055.348.311.202

110

111
112
120
121
129
130
131
131.1
131.2
132

341.247.283.181
256.247.283.181
85.000.000.000
563.570.951.793
778.063.313.716
214.492.361.923
602.979.923.801
617.622.596.772
617.612.596.772
10.000.000
2.656.612.158

285.018.753.173
285.018.753.173

(100-110+120+130+140+150+190)
I. Ti~n va cae khoan tu'o'n~ dU'011~ti~n
I.Ti~n
2. Cac khofm tuang duang ti~n

II. Cae khoan dliu tu' tai ehinh ng~n h~n
I . DAu tu ng~n hl;ln
2. D\f phong giam gia dAu tu ng~n hl;ln (*) (2)
III. Cae khoan phai thu ndn han
1. Phai thu cua khach hang
1.1. Phai thu v~ hgp d6ng bao hi~m
1.2. Phai thu khac cua khach hang
2. Tra tmac cho nguai ban
3. Phai thu nQi bQ ng~n hl;ln
4. Cac khoan phai thu khac
5. D\f phong phai thu ng~n hl;lnkh6 doi (*)
IV. Hang t6n kho
1. Hang t6n kho
2. D\I phong giam gia hang t6n kho (*)
V. Tai san ng~n h~n khae
I. Chi ph! tra tmac ng~n hl;ln
1.1. Chi ph! hoa h6ng chua phful b6
1.2. Chi ph! tra tmac ng~n hl;lnkhac
2. Thu~ GTGT duqc kh~u trir
5. Tai san ng~n hl;ln khac
VIII- Tai san tai bao hi~m
1. D\I phong ph! nhuqng tai bao hi~m

2. D\f phong b6i thuang nhuqng tai bao hi~m
(200 = 210 + 220 + 240 +
250 + 260)
1- Cae khoan phai thu dai han
4. Phai thu dai han
khac
I--~

'.
B - TAl SAN DAI H~N

-

I~~

-

-

589.655.240.529
800.362.564.728
210.707.324.199
763.444.908.907
773.740.030.550
773.730.030.550
10.000.000
2.585.554.896

,),)

135
139
140
141
149
150
151
151.1

151.2
152
158
190
191
192
200

-

.

165.580.100.594
182.879.385.723
4.099.920.334
4.099.920.334

-

162.379.237.499
175.259.914.038
4.622.935.265
4.622.935.265

-

-

330.210.523.866
320.816.743.410

174.164.175.432
146.652.567.977

323.992.008.509
311.016.395.544
184.177.400.475
126.838.995.069

-

-

9.393.780.456
1.100.296.247.840
379.800.092.623
720.496.155.217
2.296.283.340.316

12.975.612.965
1.088.614.464.819
306.318.920.170
782.295.544.649
2.285.195.257.247

210
56.706.140.417
49.100.850.224
218
80.443.460.084
72.838.169.891

~.Y
qui bao hiem
218.1
6.000.000.000
6.000.000.000
4.2. Phai thu dili hl;ln khac
218.2
74.443.460.084
. 66.838.169.891
_5. D\f phong phai thu dai hl;ln kh6 doi (*)
219
23.737.319.667 23.737.319.667
-----II. Tai san e8 dinh
220
453.536.2 I 2.289
457.822.458.517
I. Tai san c6 djnh huu hinh
221
137.312.033.718
98.017.842.344
__ - Nguyen gia
222
261.194.423.493
216.400.551.151
--- f.-.-~-Gja trj h.ao mon luy k~ (*)
223
123.882.389.775 - 118.382.708.807
-----~
--------_.. 3..Tai san co djnh vo hlnh
227

315.679.933.546
- - -~-301.794.843.635
___ :.!'1gl.!)'en gia
228
360.607.628.587
372.174.434.617
-- --- ------_._--_ =-.Qiatrjhao m0!l.luy k~ (*)
58.812.784.952 -_. 56.494.501.071
------._- 229
~.-----------------e-~' f~ ph! xay d\In~a ba~d6' dan~ ______ .__
. __
230
14.429.334.936
44.124.682.627
- ._-- ---------------!!}:..l!i!!.~C}!.I0sa!!..Q.3u tl!'
35.815.768.131
-_. 240
36.963.244.132
------- - - ------- Nguyen gia
241
40.605.175.698
-------------. ----40.511.535.69~_
- -------------~_- Gii~..trj!!~()~o~ luy ke .r'2________ .__. __________ .;2",:!,~ ..
3.548.291.566
-_.- _._- - ---- - - --------- 4.789.407.567
-

-

IV. Cae khoan d~u tu' tai ehinh dai han
1. D~u tu VflOcong ty con
2. D~u tu vao cong ty lien k~t, lien doanh
3. D~u tu dai h~n khac
4. Dv phong giam gia d~u tu tai chinh dai h~n (*)
V. Tai san dai han khac
1. Chi phi tra truac dai h~n
2. Tai san thu~ thu nh~p hoan I~i
3. Tai sfm dai h~n khac
TONG CONG TAl SAN (270 = 100 + 200)

250
251
252
258
259
260
261
262
268
270

1.724.460.127.697

1.730.702.356.562

-

-

-

256.786.329.525
1.553.415.729.293
79.499.702.256
19.522.862.917
16.224.170.876
1.880.620.979
1.418.071.062
5.238.688.191.131

245.246.484.844
1.541.228.055.354
62.014.412.501
16.848.576.677
15.367.417.198
1.330.620.979
150.538.500
5.340.543.568.449

-

NGUONVON

1
A - NO PHAI TRA (300 = 310 + 330)
I. NO' n!!:~n han
2. Phai tra cho nguai ban
2. I. Phai tra v~ h2P d5ng bao hi~m
2.2. Phai tra khac cho nguai ban

3. Nguai mua tra ti~n truac
4. Thu~ va cac khoan phili n(\p Nha nuac
5. Phai tra nguai lao d(\ng
6. Chi phi phai tra
8. Cae khoan phai tra, phili n(\p ng~n h~n khac
9. Doanh thu hoa h5ng chua dugc hu611g
11. Quy khen thu611g, phuc Igi
13. DV phong nghi~p Vl,l
13.1. DV phOng phi bao hi~m g6c va nh~n tai bao hi~m
13.2. Dv phong b5i thu611g bao hi~m g6c va nh~n tai
bao hi~m
13.3. Dv phOng dao d(\ng 1611
II. No' dai han
3. Phili tra dai h~n khac
8. Doanh thu chua thvc hi~n
B - VON CHU SO HU'U (400 = 410)
Van chii so' hii'u
1. V6n d~u tu ctia chti
huu
2. Th~ng du v6n c6 ph~n
8. Quy dV phong tai chinh
-9. Quy dv tru b~t bu(\c
10. Quy khac thu(\c v6n chti
huu
11. Lgi nhu~n sau thu~ chua phan ph6i
C. L(1I icH CO DONG THIl~U SO

sa

sa

TONG CONG NGUON VON (600=300+400+500)

2
300
310
312
312.1
312.2
313
314
315
316
319
319.1
323
329
329.1
329.2

4
2.893.753.235.878
2.840.315.947.520
341.056.340.946
341.047.595.192
8.745.754
42.607.426.798
45.989.652.315
91.953.049.356
50.991.256

37.364.423.045
90.023.028.046
11.851.863.567
2.179.419.172.191
1.227.937.464.452
873.070.462.294

4
3.058.824.964.692
3.015.812.627.218
541.439.084.983
541.430.339.229
8.745.754
33.137.992.777
40.415.832.721
85.258.760.054
52.189.153
44.140.034.280
48.128.028.556
6.368.576.543
2.216.872.128.151
1.184.500.904.735
957.348.161.295

329.3
330
333
338
400
410

411
412
418
419
420
421
500
600

78.411.245.446
53.437.288.358
154.168.730
53.283.119.628
2.249.576.595.662
2.249.576.595.662
830.498.888.000
1.057.985.186.449
3.758.247.302
75.202.414.348
31.714.847.342
250.417.012.221
95.358.359.591
5.238.688.191.131

75.023.062. I21
43.012.337.474
156.168.730
42.856.168.744
2.185.483.883.356
2.185.483.883.356

755.000.000.000
1.133.484.074.449
3.408.895.126
67.486.677.371
25.951.947.205
200.152.289.205
96.234.720.401
5.340.543.568.449

NgU'l'ri I~p bi~u

Sai Van Hu'ng

------------Le Minh Tri


E>onvi bao cao: TONG CONG TV CP nAo MINH
E>ia chi: 26 TOn Thilt 8\1m - Ql - Tp.HCM

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KET

QuA

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ngay 2811212012 cua BTC)

DONG KINH

DOANH HQ'P NHAT

Quy 4 nom 2015
PIIAN /-

BA0 cA 0

KET

QuA llO~

T DONG K/Nll DOANll TONG 119P
Dan vi tinh: VND

Chi ticu

Mii s5
2
10

I
I. Doanh thu thufin hO<;1t
dQng kinh doanh bao hi~m

2. Doanh th~ki~h do~~h b~~
.. __ .
.

4. Thu nh~p khac
T6ng chi phi h0<;11
dQng kinh d~~nh bao-hi~-;;------'
Gia v6n bftt dOng san dfiu tu _. -.
-- -- -----

5.

-

6:

-

._.

_

Liiy K~ Nam tnro'c

Quy 4/2015

Quy 4/2014

5

6

7

2.440.569.427.068

2.170.396.523.516

740.619.840.586

1_2
__ .
194.749.413.366
13
8.387.883.861
--- 20--- -- 2.247.159.0099

171.265.491.689

67.921.150.636
-_._---

4.639.157.618

6.236.315.250

--- ,_._-- ----_

.

--T'-- -- -

._

------.------

--

1.982.157.486.352

---------

52.861.209.285

------- ---- - 2.188.860.130
.-- - - - .-

642.266.962.450

556.028.857.475

------- -------22

--52'---'60--- --

13. Lqi nhu~n sau tllU~ thu nh~'p d~~nh ~ghi~p (60=50-:51=52)' -'14. Li'li co ban Iren c5 phit~u (*).---- -- --. - ---..70-

--

101.491.397.183

8. Chi phi quan 19 doanh nghi~p _..
._ .. _2.L
9. Chi phi khac

24
10. T6ng I(.rinhu~n I~~toan tmo'c thu-~ (50~i'o';:I-I+i'2+13:io=-'
-- .. 50-' 21-22-23-24 )
11. Chi phi thu~ TNDN hi~n hanh
- .-----, .. - .. , - --51--12. Chi phf thu~ TNO-N hoanl~~

617.887.975.926

~~_;:;-_w-_-_-_-._~_-_-_-_-_-_-_-- _--~~I_I

~. !J0.anh Ihu h?<;1tdQn~ tai :,h[nh_

7. ~~ phi ho~t dQn¥.0i_chi~h

Liiy K~ Nam nay
4

---.

168.399.862.787
- 27.604.380.587

550.000.000
141.345.482.200
1.833

144.905.599.664

39.036.360.535

23.107.683.245

8.530.083.068

-----1-.-

1.479.704.917
120.318.211.502
1.537

-

- --

42.403.618.670

99.937.953.226
71.469.302.959
_._._----- _._-----143.025..:..801.754
136.854.112.524
56.282.794.960
-~----_._-~--- -- --_._-9.968.818.523
2.584.953.755
8.440.474.344
---- ..- _. --- ------- ---

--"---

.-

39.147.086.518

._--- ---

1.457.639.179

- -

--_.

---

37.236.753.566

-

-

-7.153.029.069
- ._. ---, .440.853.551

30.506.277.i~tT

~~?~~9.~~}

- .. 29 ..


PIlAN 1/-

BAo cAo

KET

QuA HO<1TD(JNG

KINIl DOANI/ TIlEO HO<1TD(JNG
Dan vi tll1h: liND

Chi ticu

sa

Ma

1

I. Daanh lhu phi baa hi~1II(01 = 01.1+01.2-01.3)
- Phi baa hi~mg6c
.-

.---

- Phi nh~n lai baa hi~11l

- ----

-

ThuyBt

lIIinh

2

3

1

V1.26.1

V1.26.2

- Tang (gi~l~jdVphong phi nhu'gng tai b?J~11T~-;';:;-----------02.2
3. Daa~h thu phi baa hi~mthuX~(03 = 01=-0-2)--- - --'---3-'-'-

- Do~~hth~ khac hO\lt-dQ~gkinhd;-an-hbaa hi~m-5. Doanh thu thuiln hO\ltdQ~g-kinhd~~~h bAohi~~l-(--1
0-=-0-]+-0-4-)
6: Chi'b6i thuang (11 = 1'1.1=- I T2) ----.
---- T6ng -chib6i thuang'
-. - -.-----

- 04.2--10---11---'---I-I. I

- C'ackhoan gfam lnl (Th~ doi ng~aithLf j-b6i hoan, lhu ha-;;gdii xu Iy b6i thuang 100%)
7. Thu b6i't!luang~h~gngtii bao hi~m-- -.
8~Ta~g(gi~~~)dipho~g-b6Tth-ubng b{lO-hi€~n
g6~'va nh~n tai bao
hi€m
9~1-;-ang
(gia~) dv-phong b6i thua~g~~g

tai baa hi~m

-i12"

1~:'~a~g-~h.Cblii
t'i~u'b-I~g
bai:~~~J
I~__
= I.!.~I~+~~-14)__

nay

KB

Luy

4

---01:2

4. \-Ia~h6ng nhuQ'ngtai baa hi~m vadaanhth~ khac ha\lt dQngkinh- -'4
daanh bao hi~m(04 = 04.1 + 04.2)
. - \-Iaah6ng nhugng tai bao hi~~l-- ----.-----.--.
- '04.1--1-

Naill

tmo'c

Naill

5

vU7T'

125.281.461.123
1.183.657.063
2.440.569.427.068
1.610.954.447.572
I.624.166.389.936
13.211.942.364

V1.27.2

14

-..

"___

_

_

,

__"

__

-____

-

7

I__

-

61.799.389.432

_44_4_.6_4_1._30_9_.3_5_5
__ 22_0.~0_4Jl.?9_.
7_00_1_. _2_12_.321.~2?..:~32.._
477.850.210.915 - 139.427.338.731
260.188.281.631
-~.209.820.559-

935.958.746.681 --8~-~:S3~.:
735.~0
11.Tang (giam) dVphong dao dQng 16n
16
3.083.637.032
21.771.502.334
12. Chi phi khac ha\ll dQngkinhdo~~h-b~~-hi€n; (17 ;;;-I7:T+17~i) --)'7'-- - 'Vi28.2 - '--130'8.116.687286 - -I ~i04.552.24i328-- Chi hoa h6ng bao hf~m
- - - -- -17:1
--433.000.203:799
297.385.298.499-

_

6

__

__ ~[~~

- Chi phi khac hO\l1dQngkinh doanh bao hi€m
_ _ -- -. -~-IT2~.
13.T6ng chi phi ha\ll dQngkinh doanh baa hi~m (18 = 15+ 16 + 17)
18
14. LQ'inhu~n g1)phO\ltdQng kinh doanh bao hi€111
(19= 10 - 18)
19
.18. Daanh thu hO\l1dQnglai chfnh
.. .
_ ?}__
19. Chi phi hO\ltdOngtai chinh
24
20. LQ'inhu~ngQPhO\ltdQnglai chinh (25 = 23 -24)
25
21. Chi phi quan Iy doanh nghi(:p
26

Quy 412014

91.582.715.382
40.228.278.644
21.713.939.397

._- -_._------- ------481.424.927
731.779.405
252.647.000
------ . _ .. ---_. "-_. -_.- -- -----._-2.170.396.523.516
740.619.840.586
617.887.975.926
--------,---- ----1.262.834.654.689
494.580.752.047
437.149.186.139
---- -- ----------- - - ---- ----1.287.570.653.647
501.422.691.516
--- ------_.- _. __ ._._--_.
-~- - ._. 449.021.860.103
--_.---24.735.998.958
6.841.939.469
11.872.673.964
_.

652.517.391.322
84.277.699.001

12
13

.~~-I_l_5

Quy 4/2015

3.127.456.846.899
2.800.081.238.991

922.647.782.474
738.604.744.066
-=-=-=-=--:~~-~.I-~-_-..,...-~~.- --- - --- ---- -... - .-. . ..--2.822.297.251.515
2.601.112.991.829
758.647.755.643
615.41 1.662.967
-::-:c-~~-::-:c--:-:-::,-- ----.-- - -----. - .---._.-- ------.---336.607.499.228
309.024.608.261
71.1 10.675.432
80.267.411.499
----------- -- _.- ---~-._- -- - ~ -- -- -- -----31.447.903.844
110.056.361.099 - 92.889.351.399 42.925.669.600
----- ._. - -------------- _._-_._--- -_.- -_._-- --813.352.538.017
721.748.855.784
222.987.999.937
142.683.354.537
----_._-----------_.
-'- _ .._----- . --833.963.088.384
732.987.368.244
226.573.24 1.303
156.319.979.773
--------_ .. _---_. ----.----_._------- ....
20.610.550.368
11.238.512.460
3.585.241.367
13.636.625.236
---------------_._----._--------2.314.104.308.882
2.078.332.383.207
699.659.782.537
595.921.389.529

126.465.118.186
92.064.140.309
40.960.058.049
21.966.586.397

--~

- Tang (giam) dVphong phi baa hi~m g6c v~nh~-;';tai-baahi~m- . mT2: P-hinhlH;mglai baa hf~m (02 = 02.1-02:2) ---- -- - ----2"
- T6ng phi nhuQ'ngtai baa hi€;;-'-. --- --- --- --- ----- - 6il"-

KB

Luy

=-

-:'-95~i73.740~757. -

264:658.-124~640-

-23113~~.3i[
~- 14.133.927.694
-426.0TiJio5:171- 142.551 :935:85-6-- --.

2io.31!.8:Z6~793
5.309.781.661

'~~Jj.s..:."6.483.48i= ~97~
i66:?49l2.?~-=~~.525.869.?~~
- --

330A 10.812.02110 I~65.707.0!17 -

= '_ - -2_2}~~~~I~_4.?~~_

2.247.159.070.999
1.982.157.486.352
642.266.962.450
.-- 193.41'0:356.669-- -- 188.239-:037.164' - -9i352.878~i36 - _.
- - -- --_. _.
-- _.
-194.749:.i.!.3.366_.
!71~26~491.689.
_ .62.921.150.636 _ _
101.491.397.I83
99.937.953.226
71.469.302.959
93.258.016.183
71.327.538.463 3.548.152.323
143.025.801.754
136.854.I 12.524
56.282.794.960

556.028.857.475
6i~8S9.li8.451-"

Y~~9_ .__
__

-

V1.30
__.

_.

__

VI.33.1

_.

0

_._________

_

_

_

•

_

_

_

_

_

_

_

_

_

_

_.

4

_

__

_

_

_

._

_

__

_

52.861.209.285
42.403.618.670
10.457.590.615
39.147.086.518
_

_

_

_

_

••

_


22. Lqi nhu~nthuflntu hOl;ltdQngkinh doanh (3~-19
-

--

-

+22+ 25 =--,--

--_

23. Thu nh~pkhae
--.
- - 24. Chi phi khae
-._.- .
25. Lqi nhu~nkhae (40 = 31 .32)
26. PhiinIgi nhu~n(15) tr~~g~6~gty-licndoani~:iienk€-t-"----

__

--30-- -•••

.

----.--

••

3J
"---------- 32
40.
--~--

_-~==~__

26. iB,~gIQ~ 1I1;;I~1Ik~tOll-1I t-r~:~ .ti~u~(50=3~~~~L=26.1.Cae khoan giam tru
26.2-."Lginhu~n~I~iu-th~€
-- -----27. Chi p-hfth~{TNDN-I~i~nhfuJh""-----28: Cj,iphith~~ TNDN h~a;11<,Ji-- -""--"-----"

---"---------

f:'L

_

5~_ -50.1.

~~-=

--

.----.----.-.

33.169.622.548-"
-

•••

0-.

••

_

2.188.860.J 30

.---"
1.457.639.179
-- - ---731.220.951
- 3.335".910.067

=- -_"

-~~.~.!.-68.399.862.2~ __ 144.90~.599.664"-!~036j60.53.s~
37.2~~?.s3.566
40.916.324.223.
35.959.052.92I .
5.131.154.304.
5.489.551.321
127.483.538.564 "-- I08.946~546.743" --33~05~2-06.231-"" 3"1:747.20-2245V1.3I 27.604.380.587 ---- 23.107.683.245 -8.530:083-:-068" - - - -7.153~029-.o69
VI.32
550.000.000 - - 1.479:704:917 -"---- - ----.- - - - -440:853.551

---so:2-- -----..
51
-52-

---

141.345.482.200
120318.211.502 - 30.506~277.467 ------ 29.642.870.946
2.991.596.185
4.257.953.145 ---1":041:497.695- --984.808.574138.353.886.015"-116.060.-258.351'
--- 29.464.779.i72- - - -- 2-8.65-8.062.372
1.833
-1":537 - ----- - 391---""- ~-- - 379

---iA,r
-.:;:

Sui Van lIu'ng

-- i22.7-i2~463j03 -. -- 38-:-521.930.853
---~--.--

8.387.883.861
4.639.157.618
6.236.315.250
-_._---------_._-_._._------- -' ._".- --------------------- -9.968.818.523
_ ....
~.
.. _------_._--.-._._ .. 2.584.953.755
-_ .._-- _. 8.440.474.344
- -'. ----_..
1.580.934.662
2.054.203.863.
2.204.159.094
- ----"
26.338.226.951 -20.138.932.698- -- 2.7i8.588~776 -"

29. LQ'j "~hu~1ISll~-tilU~ill~h~Jl d~llI;I~-;;g-hi~l)
(60-':-50=.5t="-- --6-0 - -30. Lgi feh~6 dong thi€u s6 - "--- - -----------6-131. Lgi nhu~nsau thu€ e~~-~6d5~g e~a ~fu;g~n(f--"------ --<52-30. lilT co b~ntrcn e6 phi~u-(*)--- ---- ---------~--

Ngu'iri I~p bi~u

--- ----143.642.57o.498-

_,-

LC Minh Tri


(Ban himh theo IT s6 200/20 I 4/IT-BTC

TONG CONG TY CO PHAN BAO MINH
26 Ton Thfit f)~m, Qu~n I, TP.

H6 Chi

Minh

ngay 22/12/2014

clia BTC)

LUU CHUYEN TIEN T~ H<}p NHAT
(Theo phuang phap gian tiep)
12 thang nam 2015
Don vi tinh: VND
Chi tieu

Ma

I. Lu'u chuy~n tiSn tir hOI. Lpi nhu{in truuc thui

s6

01

2015-12 Thang

168.399.862.787

2014-12 Thang

143.626.901.546

2. DiJII chinh cho cac kllOiin
- Khfiu hao TSCD

02

19.755.079.261

17.702.879.081

- Cac khoan d1! phong

03

687.041.714.645

26.753.979.433

- Uii,

16 chenh

- Lili,

16 tir hOl;ltdQng ddu

l~ch

tY gia

h6i doai chua th1!c hi~n

04

(1.302.950.203)

(5.778.211.569)

tu

05

(128.991.301.223)

(92.727.442.142)

06

20.072.345

08

744.922.477.612

89.583.766.812

- Tang gilim cac khoim phai thu

09

161.494.736.146

106.221.143.396

- Tang giam hang t6n kho

10

523.014.931

11

(771.308.408.448)

- Tang gilim Chi phi tra tmac

12

(2.176.081.358)

( 16.315.693.624)

- Ti~n lai yay da tra

13

(20.072.345)

(5.660.463)

- Thu~ thu nh~p doanh nghi~p da nQp

14

(27.377.315.620)

11.890.321.156

- Ti~n thu khac tir hO\lt dQng kinh doanh

15

75.498.888.000

217.053.173.007

- Ti~n chi khac tir hO\lt dQng kinh doanh

16

(l81.182.385.817)

(331.030.898.818)

20

374.853.101
(14.321.477.032)

- Chi phi lai yay
3. Lpi nhll{in ti'r hO(lt ilpng kinh donnh tT/ruc thny dni van Ill'll ilpng

- Tang giam cac khoan phai tra (khong k€ Iai yay phai tra, thu~ thu
nMp pMi nQp)

LUll dlllyln

tiJn thllan ti'r hO(lt dpng kinh donnh

5.660.463

(207.670.367)
218.907.227.807

296.095.708.906

II. Lu"Uchuy~n tiSn tir ho~t dQng d~u tu'
I.Ti~n chi d€ mua silm, xay d1!ng TSCD va cac tai san dai h\ln khac

21

2.Ti~n thu tir thanh Iy. nhuQ"ng ban TSCD va cac tai san dai h\ln khac

22

3.700.116.831

3.Ti~n chi cho yay, mua cac c6ng C\l nQ"clla dan vi khac

23

30.047.938.072

4.Ti~n thu h6i cho yay. ban I\li cac c6ng CJ,lnQ"clla dan vi khac

24

5. Ti~n chi ddu tu gop v6n vao dan vi khac

25

6. Ti~n thu h6i ddu tu gop v6n vao dan vi khac

26

7. Ti~n thu lai cho yay, c6 tliC va IQ"inhu~n dUQ"cchia

27

110.624.148.833

LUll dlllyin

tiJn thllan ti'r hO(lt dpng ilall til'

30

130.050.726.704

III. Lu"Uchuy~n tiSn tir ho~t dQng tai chinh
3. Ti~n yay ngiln h\ln, dai h\ln nh~n dUQ"c
4. Ti~n chi tra nQ"g6c yay

33
34

5. Ti~n chi tra nq thue tai chinh

35

6. C6 tuc, lqi nhu~n dl'i tra cho chll

sa hiiu

(45.346.633.163)
1.610.751.152
1.444.660.261.777
( 1.671.623.088.903)

94.984.289.4 70
(175.714.419.667)

36

(75.500.000.000)

L,ru chllyin tiJn thuan ti'r lIo(lt dpng tiii chinll

40

(75.500.000.000)

Lu"Uchuy~n tiSn thu~n trong ky (20+30+40)

50

TiSn va tu'o'ng du'o'ng tiSn d~u ky (60)
Anh huang clla thay d6i ty gia h6i doai guy d6i ngol;li t~

61

TiSn va tu'o'ng du'ollg tiSn cu6i ky (50+60+61)

70

Ngu'o'j I~p bi~u

Sai Van Hu'ng

44.881.289.239
238.679.861.123

Le Minh Tri

1.457.602.811


TONG CONG TV CO PH AN BA.O MINH
26, Ton Thfit f)~m, Qu~n 1, Tp H6 Chi Minh

Bao cao tai chinh

hQ'p nhfit

Cho J 2 thOng nom 2015

THUYET MINH BAO CAO TAl CHiNH HQl> NHAT
12 tllong mim 2015
D~c di~m hOl.lt dQng cua doanh nghi~p
1. Hlnh thu'c so' hii'U van
T6ng eong ty C6 ph~n Baa Minh duge thanh I?p thea Gi~y phep thanh I?p va hQat d9ng 56 27GP/KDBH

09 nam 2004 do B9 Hi Chinh e~p,
2. Linh vl}'c kinh doanh
Linh vl,TehO[;ltd9ng kinh doanh ehinh ella T6ng eong ty la: Baa hi~m phi nban thQ va d~u tu tai ehinh,
3. Nganh ngh~ kinh doanh:
HO[;ltd9ng kinh doanh ehinh eua T6ng eong ty:
- Kinh doanh baa hi~m
- Kinh doanh tai baa hi~m

- Giam djnh t6n th~t
- Cae hQat dQng d~u tu tai ehinh
- Cae hQat dQng khae thea guy dinh ella phap lu?t.
V6n di~u I~ thea gi~y phep thcinh I?p la: 1.100.000.000.000 d6ng, da g6p 830.498.880.000 d6ng
4. Cac cong ty con, cong ty lien kSt, lien doanh dU'Q'chQ'p nhfit vao bao cao tai chinh
4. J C6ng 0' con
Ten eong ty:
Djaehi:

Cong ty C6 ph~n ChUng khoan Baa Minh
S6 10, Phan Huy Chu, Hoan Ki~m, Ha NQi

V6n di~u I~:

300.000,000.000 VND
70,08%
70,08%

TY I~ Igi ieh
TY I~ ki~m so at
4.2 C6ng 0' lien dounll
Ten eong ty:
Djaehi:

Cong ty Baa hi~m Lien hi~p
S6 2, Ng6 Quy~n, Hoan Ki~m, Ha NQi

V6n di~u I~:
Ty I~ Igi ieh
Ty l~ ki~m soat

300,000.000.000 VND
48,45%
48,45%

II Nien dQ kS toan, do'n vi ti~n t~ su' dl,mg trong kS toan
1. Nien dQ kS toan
Nien dQ k~ toan ella T6ng Cong ty b~t d~u til ngay 0 I10 I va k~t thue vao ngay 3111 2 hang nam.
2. Do'n vi ti~n t~ su' dl}ng trong kS toan
Dan vi ti~n t~ sir dl,mg trong ghi ehep k~ toan la d6ng Vi~t Nam (VND)

III ChS dQ kS toan ap dl}ng
1. ChS dQ kS toan ap dl}ng:

ngay 08 thang


Tir ngay 01/01/2014 T6ng Cong ty ap d\lng ch~ dQ k~ to an doanh nghi~p Bao hi~m ban hanh theo Thong tu 232/20 12/TTBTC ngay 28/12/2012 (thay cho Quy~t dinh s6 1296/TC/QD/CDKT
ngay 31/12/1996) va Quy~t djnh s6 150/2001 /QDBTC ngay 31/12/200 I, Quy~t dinh s6 15/2006/QD-BTC ngay 20/3/2006 cua BQ truang BQ Tai chinh, cac Chu~n m\Ic k~
toan Vi~t Nam do BQ Tai chinh ban hanh va cac van ban sua d6i, b6 sung, huang d~n th\Ic hi~n kern theo.

2. Hlnh thu'c 56 k~ toan ap dl}ng
T6ng c6ng ty ap d\lng hinh thuc k~ to an tren may vi tinh.
IV Tuyen b6 v~ vi~c tuan thii Chuftn ml}'c k~ toan va ChS dQ kS to an Vi~t Nam
T6ng Cong ty da ap dl,mg ch~ dQ k~ to an doanh nghi~p Bao hi~m va cac Chu~n m\IC k~ to an Vi~t Nam.

v

Cac chinh sach kS toan ap dl}ng
1. Nguyen t~c xac djnh cac khoan ti~n: ti~n m~t, ti~n giii ngan hang, ti~n dang chuy~n.

J.1. Nguyen

tdc xac tllnh cac khonn tlrO'ng tllfO'ng tiJn

Nguyen t~c xac dinh cac khoan tuang duang ti~n la cac khoan dAu tu ng~n h1;1nkhong qua 3 thang c6 kha nang chuy~n d6i
J.2. Nguyen

tdc, plllrO'ng phap elllIyin tl6i cac tlimg tiJn khac

Cac nghi~p V\l kinh t~ phat sinh b~ng ngo1;1it~ duqc quy d6i ra d6ng Vi~t Nam theo ty gia giao dich th\Ic t~ t1;1ithai di~m
Chenh I~ch ty gia th\Ic t~ phat sinh trang ky va chenh I~ch ty gia do danh gia l1;1is6 du cac khoan m\lc ti~n t~ t1;1ithai di~m
2.Chinh

sach k~ toan d6i vo'i hang tAn kho

2.J. Nguyen ttic tlanh gia hung tOn kho: Hang t6n kho duqc tinh theo gia g6c. Truang hqp gia tri thuAn c6 th~ th\Ic hi~n
Gia g6c cua hang t6n kho mua ngoai bao g6m gia mua, cac 101;1ithu~ khong duqc hoan l1;1i,chi phi v~n chuy~n, b6c x~p.
Nhfrng chi phi khong duqc tinh vao gia g6c cua hang t6n kho:
- Cac khoan chi~t kh~u thuang m1;1iva giam gia hang mua do hang mua khong dung quy cach, ph~m chllt.
- Chi phi nguyen v~t li~u, Chi phi nhful cong va Cac Chi phi san xullt, kinh doanh khac phat sinh tren muc binh
- Chi phi bao quan hang t6n kho trir cac Chi phi bao quan hang t6n kho cAn thi~t cho qua trinh san xullt ti~p theo va
- Chi phi ban hang.
- Chi phi quan 19 doanh nghi~p.
2.2. PlllrO'l/g phap xac tllnh gia trl hung tOn kho cu{H ky: Gia tri hang t6n kho cu6i ky duqc xac dinh theo phuang phap
2.3. PlllrO'ng phap IU,Ichtoan hung tOn kho: T6ng Cong ty ap d\lng phuang phap ke khai thuang xuyen d~ h1;1Chtoan

3. Nguyen t~c ghi nh~n eae khoan phai thu thmrng

m~i va phai thu khac.

3.1. Nguyen ttic ghi n!l(in: Cac khoan phai thu khach hang, khoan tra truac cho nguai ban, phai thu nQi bQ va cac khoan
- C6 thai h1;lnthu h6i ho~c thanh toan duai 1 nam duqc phan 101;1i
la Tai san ng~n h1;1n.
- C6 thai h1;1nthu h6i ho~c thanh toan tren I nam dugc phan 101;1i
la Tai san dai h1;1n.
3.2. L(lp eI!rphimg phlii tllll k!lo tlbi: D\I phong ng phai thu kh6 doi th~ hi~n phAn gia tri d\I ki~n bi t6n thllt cua cac
khoan nq phai thu co kha nang khong duqc khach hang thanh toan d6i vai cac khoan phai thu t1;1ithai di€m I~p Bao cao
tai chinh.


4.Ghi nh~n va kh~u hao tai san cB dinh.
4.1. Nguyell fdc ghi IIh(i1l TSCD 'lIi'u hillh, TSCD

va hillh

Tai sfm c5 dinh dugc ghi nh~n theo ghl g5c. Trong qua trinh su dl,mg, tai san c5 dinh dugc ghi nh~n theo nguyen gia, hao
4.2. PllIrullg pluip khiiu hao TSCD hint hillh, TSCD

va hillh:

Khau hao dugc trich theo phuang phap duemg thling.

- Nha cua, v~t ki~n truc

20 - 45 nam

- Phuang ti~n v~n tai

06 - 10 nam

- Thi~t bj van phong

03 - 8 nam

- Phfm m~m POLICY/ASIA

s. Nguyen

8 nam

t~c ghi nh~n va kh~u hao b~t dQng san dAu tu'

Bat dQng san diu tu dugc ghi nh~n theo gia g5c. Trong qua trinh nlim giG"cha tang gia, ho~c cho thue hO(;1tdOng, bat dOng
6. Nguyen t~c ghi nh~n cac khoiln dAu hr tai chinh
Cac khoan diu tu vao cac cong ty con rna trong d6 Cong ty nlim quy~n ki~m soat dugc trinh bay theo phuang phap gia
Cac khofm diu tu vao cac cong ty lien k~t rna trong d6 Cong ty c6 fmh huang dang k~ dugc trinh bay theo phuang phap
Khoan diu tu vao cong ty lien doanh dugc k~ toan theo phuang phap gia g5c. Khoan v5n g6p lien doanh khong di~u
HO(;1tdOng lien doanh theo hinh thuc HO(;1tdOng kinh doanh dang ki~m soat va Tai san d6ng ki~m soat dugc Cong ty ap
Cac khofm diu tu chung khoan t(;1ithai di~m bao cao, n~u:
Dl,l"phong giam gia diu tu dugc )~p vao thai di~m cu5i nam Ia s5 chenh I~ch giG"agia g5c cua cac khoan diu tu dugc h(;1ch
7. Nguyen t~c ghi nh~n va vBn hoa cac khoan chi phi ili vay
Chi phi di yay dugc ghi nh~n vao chi phi san xuat, kinh doanh trong ky khi phat sinh. tru chi phi di vay lien quan trl,l"cti~p
8. Nguyen t~c ghi nh~n va phan b6 chi phi trii tru-(rc
Cac chi phi tra tmac chi lien quan d~n chi phi san xuat kinh doanh nam tai chinh hi~n t(;1idugc ghi nh~n la chi phi tra
Cac chi phi sau day da phat sinh trong nam tai chinh nhung dUQ"ch(;1chtoan vao chi phi tni. tmac dai h(;1nd~ phan b6 din
- Cong C1,ld1,lngC1,lxuat dung c6 gia tri Ian;
9. Ghi nh~n chi phi phili tril, trich trU'C)'cchi phi sira chu'a h)'n, chi phi bilo hanh san ph~m, trich quy d\!' phong trQ"
Cac khoan chi phi thl,l"ct~ chua phflt sinh nhung dugc trich tmac vao chi phi san xuat, kinh doanh trong ky d~ dam bao
khi chi phi phat sinh thl,l"ct~ khong gay dOt bi~n cho chi phi san xuat kinh doanh tren co sa dam bao nguyen tlic phu hgp
gifra doanh thu va chi phi.

Trich d!r phOlIg pM elllra illr(J'cImullg: Dl,l"phong phi dugc tinh theo phuang phap ty I~ 1/8 (hang nua qui) ho~c 1/365
(hang ngay) dl,l"atren h~ s5 cua thai h(;1nhi~u Il,l"chgp dang bao hi~m. Phuang phflp 1/365 ap d1,lng cho cae IO(;1ihinh bao
hi~m dUQ"cghi nh~n va theo doi tren phin m~m nghi~p v1,lbao hi~m Policy/Asia va phuang phap 1/8 dUQ"cap d1,lng cho
cac IO(;1ihinh bao hi~m con 1(;1i.Vi~c ap d1,lng ca hai phuang phap nay dugc BO Tai chinh chap thu~n Wi Cong van s5
I I 986/BTC-QLBH ngay 9 thang 9 nam 2013.
Trich d\}' phong t6n th~t : Dan vi dang trich I~p dl,l"phong t6n that theo phuong phap tung h6 so: muc trich l~p dUQ"ctinh
tren co sa th5ng ke s5 ti~n phai b6i thuemg cho tung ha so da khi~u n(;1idoanh nghi~p bao hi~m nhung d~n cu5i nam tai
chinh chua dugc giai quy~t. Dl,l"phong b6i thuang lBNR dugc tinh 3% phi giG"l(;1icho cac nghi~p V1,lhang hai, tai san ky
thu~t; phuang phap trich I~p theo cong thuc t(;1iTi~t a, Di~m 4.2, Khoan 4, Di€u 7 Thong tu I 25/2012rrT-BTC cho nh6m
nghi~p V1,lxe, con nguai.


D{r pllimg blH tll/rilng clio cac dao t/9ng lun v€ tan tlllit: duqc trich I~p hang nam cho d~n khi khoan dv phong nay bimg
100% phi thvc giu l~i trong nam tai chfnh cua doanh nghi~p bao hi€m. Mtic trich I~p hang nam duqc xac djnh la 1% phi
bao hi€m thvc giu I~i.
10. Ngu8n van chii sO-hUll

V6n dftu tu cua chu

sa huu

duqc ghi nh~n theo s6 v6n thvc g6p cua chu

sa huu.

Th?ng du v6n c6 phftn duqc ghi nh~n theo s6 chenh I~ch 1611hanl ho1)c nh6 han giua gia thvc t~ phat hanh va m~nh gia
c6 phi~u khi phat hanh c6 phi~u b6 sung ho1)c tai phat hanh c6 phi~u quy
C6 phi~u do T6ng Cong ty phat hanh va sau d6 mua I~i la c6 phi€u ngan qui cua T6ng Cong ty. C6 phi~u ngan quy duqc
ghi nh~n theo gia tri thvc t~ va trinh bay tren Bang Can d6i k~ toan Ia mi)t khoan ghi giam v6n chll
huu

sa

sa

V6n khac cua chu
huu duqc ghi theo gia tri con l!iligiua gia tri hqp Iy cua cac tai san rna doanh nghi~p duqc cac t6
chtic, ca nhan khac t1)ng, bi€u sau khi tru (-) cac khoim thu~ phai ni)p (n~u c6) lien quan d~n cac tai san duqc t1)ng, bi~u
nay va khoan b6 sung v6n kinh doanh tu k~t qua ho~t di)ng kinh doanh
C6 ttic phai tra cho cac c6 dong duqc ghi nh~n la khoan phai tra trong Bang Can d6i k~ toan clla T6ng Cong ty sau khi c6
thong bao chia c6 ttic Clla Hi)i d6ng Quan tri T6ng Cong ty.
Lqi nhu~n sau thu~ thu nh~p doanh nghi~p sau khi duqc Hi)i d6ng Quan trj phe duy~t duqc trfch cac quy theo £)i~u I~
T6ng Cong ty va cac quy dinh phap ly hi~n hanh.
11. Nguyen t~c ghi nh~n doanh thu
JJ. 1Doanh thu cung clip dich v{l: G hi nh~n doanh thu theo s6 pMt sinh khi phat sinh trach nhi~m bao hi€m clla Bao
Minh vai khach hang va khach hang chAp nh~n thanh toano
11.2. Doanll tllll hO(lt t19ng tili chinh: Doanh thu phat sinh tu ti~n lai, ti~n ban quy~n, c6 ttic, Iqi nhu~n duqc chia va cac
khoan doanh thu ho~t di)ng tai chinh khac duqc ghi nh~n khi th6a man d6ng thai hai (2) di~u ki~n sau:
- C6 kha nang thu duqc Iqi feh kinh t~ tu giao dich d6;
- Doanh thu duqc xac dinh tuang d6i chilc chiln.
C6 ttic, Iqi nhu~n duqc chia duqc ghi nh~n khi T6ng Cong ty duqc quy~n nh~n c6 ttic ho1)c duqc quy~n nh~n lqi nhu~n tu
VI Co.

so. hQ.p nhfit
sa

Bao cao tai chinh hqp nhAt cua T6ng Cong ty duqc I~p tren co
hqp nhAt Bao cao tai chfnh rieng cua T6ng Cong ty va
Bao cao tai chfnh clla cong ty con do T6ng Cong ty ki€m so at. Vi~c ki€m soat d~t duqc khi T6ng Cong ty c6 kha nang
ki€m soat cac chinh sach tai chfnh va ho~t di)ng clla cac cong ty nh~n dftu tu nh~m thu duqc Iqi fch tu ho~t di)ng cua cac

cong ty nay.
Cac khoan doanh thu tu ho~t di)ng kinh doanh chting khoan cua Cong ty con duqc hqp nhAt vao chi tieu doanh thu hO!ilt
di)ng tai chfnh, wang tv nhu v~y cac khoan chi phf ho~t di)ng kinh doanh chting khoan clla cong ty con duqc hqp nhAt
vao chi tieu chi phf tai chfnh tren bao cao k~t qua kinh doanh hqp nhftt.
Cac s6 du, thu nh~p va chi phi chu y~u, k€ ca cac khoan lai chua thvc hi~n phat sinh tu cac giao dich ni)i bi) duqc lo~i tru
khi hqp nhAt Bao cao tai chfnh.
1. Bao cao tai chfnh rieng cua T6ng Cong ty .
2. Bao cao tai chfnh clla Cong ty con Cong ty C6 phftn Chting khoan Bao Minh.
3. S6 li~u duqc Slr d\mg d€ hqp nhAt theo phuang phap v6n chu sa huu d6i vai khoan dftu tu vao Cong ty lien doanh
Cong ty Bao hi€m Lien hi~p duqc lAytheo bao cao tai chfnh.


TONG CONG TY CO pHAN BAO MINH
26 Ton Thftt D;:lm, Qu?n I, TP. H6 Chi Minh

BaD caD tal chinh

hQ'p nh~t

Cho 12 thang nam 2015

THUYET MINH BAO CAO TAl CHINH HQP NHA.T
12 tilting nam 2015
VII.
Thong tin bB sung cho cac khoan m\lc trinh bay trong Bang can d6i kS toan va Bao cao kSt qua ho~t
dQng kinh doanh
M(\t s6 chi tieu bao cao ky truoc dii dugc T6ng Coog ty di~u chinh cho phu hgp voi quy djnh theo Thong tu
232/2012!IT-BTC.
31/12/2015
VND

1. TIEN
- Ti~n m(it t6n qui
- Ti~n gtii ngan hang
- Ti~n dang chuy~n
- Cac khollo tuang duang ti~n

341.247.283.181
8.389.085.291
247.880.005.196
-21.807.336
85.000.000.000

2. cAc KHOAN DAu TUTAI cHiNH NGAN H~N
2.1- D~u tu tai chinh ng~n h~n:
- Co phi~u d~u tu ng~n h;:ln
- Trai phi~u d~u tu ngan h;:ln
- D~u tu ng~n h~n khac
- D~ phong giam gia chung khoan d~u tu ng~n h~n
2.2 Chi ti~t cac khoan ddu tu dai h~n
- Ddu tu van cong ty con

-

2.314.115.368.226
589.655.240.529
54.099.658.577

o
706.106.306.605
-214.492.361.923

1.730.702.356.562

o
920.262.906.151
-210.707.324.199
1.724.460.127.697

o

tu van cong ty lien doanh lien k~t
tu c6 phi~u
tu trai phi~u
tu tin phi~u, ky phi~u
- Cho vay dai h~n
- Uy thac ddu tu
- Ddu tu dai h~n khac
- D~ phong giam gia ddu tu dai h~n
* DOli (If vao Cong ty lien doanh:

Cong ty m~ n~m giu 48,45%

o

2.294.273.308.355
563.570.951.793
71.956.937.111

Ddu
Ddu
Ddu

Ddu

Cong ty Bao hi~m Lien hi~p - UIC (gQi t~t la "Cong ty lien doanh")

31/12/2014
VND
285.018.753.173
13.772.832.817
271.346.727.569
-100.807.213

o

256.786.329.525
199.055.804.898
270.509.924.395

245.246.484.844
199.665.564.292
221.312.491.062

1.088.081.373.300
-83.731.075.556

1.120.250.000.000
-62.014.412.501

co v6n ai~u l~ la 300.000.000.000

a6ng.

v6n di~u I~ va quy~n bi~u quy~t t;:li Cong ty lien doanh.

Gia g6c clla khoan ddu tu van cong ty lien doanh
Phdn 19i nhu?n thudn clla T6ng Cong ty trong lien doanh

31/12/2015
VND
152.781.309.450
104.005.020.075
256.786.329.525

31/12/2014
VND
152.781.309.450
92.465.175.394
245.246.484.844

LOy k~ 2015
54.361.665.533
26.338.226.951

Quy 4 - 2015
5.611.122.343
2.718.588.776

31/12/2015
VND
602.979.923.801

31/12/2014
VND
763.444.908.907

s6 li~u bao cao KQHDKD clla Cong ty Lien doanh dugc sti d\mg d~ hgp nhdt:
Lgi nhu?n sau thu~
Phdn igi nhu?n clla Bao Minh trong Cong ty lien doanh

3. CONG NQ pHA1 THU


- Phiii thu khaeh hang
- Tra truae eho nguai ban
- Cae khoiln phai thu khae:
- D\I phong phai thu kh6 doi

617.622.596.772
2.656.612.158
165.580.100.594
-182.879.385.723

773.740.030.550
2.585.554.896
162.379.237.499
-175.259.914.038

4.099.920.334

4.622.935.265

80.443.460.084

72.838.169.891

4. HANG TON KHO

An chi, 6n phdm
5. PHAI THU DAI H.:\N KHAC

6. TINH HINH TANG GIAM TAl SAN CO DJNH vA KHAU HAO TAl SAN CO DJNH
(Xem t~i ph\ll\lC
1)

sa

7. CHI PHI XA Y DVNG CO BAN DO DANG
8. TAl SAN DAI H.:\N KHAC
- Chi phi tra truae dai h~n
- Tai siln thue thu nh~p hoan I~i
- Tai siln dai h~n khae
10. pHAI TRA. NGU'OI BAN vA NGu'OI

MUA TRA. TIEN TRu'O(

44.124.682.627

14.429.334.936

16.848.576.677
15.367.417.198

1.330.620.979
150.538.500
574.577.077.760

19.522.862.917
16.224.170.876
1.880.620.979
1.418.071.062
383.663.767.744

o

o

Yay ngAn h~n
Phai tra eho nguai ban
Nguai mua tra ti~n truae

341.056.340.946
42.607.426.798

541.439.084.983
33.137.992.777

11. THUE vA cAc KHOAN PHAI NOP NHA NU'OC
- Thu~ gia trj gia tang
- Thu~ thu nh~p doanh nghi~p
- Phai n(>p nha nuae khae

45.989.652.315

34.367.739.995
9.791.619.371
1.830.292.949

40.415.832.721
27.024.297.833
9.564.554.403
3.826.980.485

12. CAC KHOAN PHAI TRA. PHAI NOP KHAC

37.364.423.045

44.140.034.280

22. VON CHU SO HUU
(Chi ti~t xem t~i ph\l I\lC

sa 2)

25.4. D\I' phong nghi~p V\I
- DV phong phi bao hiem
- Dv phong b6i thuang bao hiem
- D\I phong dao d(>ng Ian
25.5 - Tai san tai bao hi~m
- D\I phong phi nhuQ11gtai bao hiem
- D\I phong b6i thuang nhuQ11gtai bao hiem

26.1 Doanh thu phi bao hi~m
- Doanh thu bao hiem g6e

- Doanh thu nh~n tai bao hiem
- Tang giam d\I phong phi bilO hiem g6e va nh~n tai bao hiem
26.2 Phi nhu'Q"ng tai bao hi~m
- T6ng phi nhuQ11gtai bao hiem
- Tang giam d\I phong nhuQ11gtai bao hiem
27.1. Hoa hang nhu'Q'ng tai bao hi~m
27.2. Doanh thu khac ho~t dQng KDBH
28.1 Tang chi bai thu'o'ng baG hi~m

2.179.419.172.191
1.227.937.464.452
873.070.462.294
78.411.245.446
1.100.296.247.840
379.800.092.623
720.496.155.217

Nam 2015 - Lily ke
VND
3.127.456.846.899
2.822.297.251.515
336.607.499.228
31.447.903.844
813.352.538.017
833.963.088.384
20.610.550.368
125.281.461.123
1.183.657.063
1.610.954.447.572

2.216.872.128.151
1.184.500.904.735
957.348.) 61.295
75.023.062.121
1.088.614.464.819
306.318.920.170
782.295.544.649

Nam 2015 - Quy 4
VND
922.647.782.474
758.647.755.643
71.110.675.432
-92.889.351.399
222.987.999.937
226.573.241.303
3.585.241.367
40.228.278.644
731.779.405
494.580.752.047


- Chi b6i thu- Thu doi nguai th(r 3, thu hang
Iy 100% ...
- Thu b6i thuang tu tai
- Tang giam dl,f phong b6i thuang
- Tang giam dl,f phong b6i thuang nhugng tai
28.2 Chi phi hQat d1}ng kinh doanh bao hiSm
- Chi hoa h6ng

1.624.166.389.936
13.211.942.364
652.517.391.322
-84.277.699.001
-61. 799.389.432
1.308.116.687.286
433.000.203.799

501.422.691.516
6.841.939.469
220.604.069.700
-139.427.338.731
-95.773.740.757
426.077.805.771
142.551.935.856

875.116.483.487
194.749.413.366
101.491.397.183
143.025.801.754
27.604.380.587

283.525.869.915
67.921.150.636
71.469.302.959
56.282.794.960
8.530.083.068

Lgi nhu?n

toan
C6 t(re, Igi nhu?n duge ehia IO\lira khoi thu nh~p ehiu thu€
Thu€ TNDN phai n(\p
Lgi ieh e6 dong thi€u so"

168.399.862.787
-40.916.324.223
27.604.380.587
2.991.596.185

39.036.360.535
-5.131.154.304
8.530.083.068
1.041.497.695

Lgi nhu~n sau thu€ ella e6 dong ella eong ty m~

138.353.886.015

29.464.779.772

xu

- Chi khae
29. Doanh thu ho~t d1}ng tai ehinh
30. Chi phi ho~t d1}ng tai ehinh
31. Chi phi quan Iy doanh nghi~p
32. Chi phi thu~ TNDN
33. THUE TND

PHAI NOP VA LQI NHU~N

SAU THUE TRONG

Ke

21. LQI iCH

c6

DONG THIEU

KY

s6

Lgi feh ella e6 dong thi€u s6 th€ hi~n phdn n~m giti ella cae e6 dong khae d6i v6i gia tri tai san thudn va k~t qua hO\lt
d(\ng kinh doanh ella Cong ty con. TY I~ Igi feh ella e6 dong thi€u s6 duge xae djnh la 29,92%. Lgi feh ella e6 dong thi€u
s6 b~ng tai san thudn t\li Cong ty con nhu sau:
31/12/2015
T6ng tai san

31/12/2014

326.723.817.729

329.812.940.119

T6ng ng phai tra

8.657.241.377

8.823.212.300

Tai san thuftn
Chi tiir nhu sau:

318.066.576.352

320.989.727.819

v6n dieu I~

300.000.000.000

300.000.000.000

Quy dl,f phong tai ehinh

5.367.391.177

4.868.459.192

Quy khae thu(\e ehll sa htiu

5.521.000.4 70

Lgi nhu~n chua philn ph6i

7.178.184.705

10.995.700.142

5.125.568.485

LQi ieh ena eB dong thiSu s&

Chi Iii! nhu sau:
V6n dieu I~

89.760.000.000

89.760.000.000

Quy dl,f phong tai ehfnh

1.605.923.440

1.456.642.990

Quy khae thu(\e ehll sa htiu
Lgi nhu~n chua philn ph6i

1.651.883.341
2.147.712.864

1.533.570.091
3.289.913.482

Lgi feh ella e6 dong thi€u s6 tu k€t qua hO\lt dQng kinh doanh eho giai dO\ln 03 thang n1im 2015:

Nam 2015-Luy
Lgi nhu~n trang giai dO\ln
Lgi nhu~n ella e6 dong thi€u s6 tu k€t qua hO\lt dQng kinh doanh
22. CO 'G CI) TAl CHiNH

k~

9.978.639.711
2.991.596.185

Nam 2015-Quy
3.473.974.969
1.041.497.695

4


Quan

Iy

rtii ro van

Cong ty qulin tri ngu6n v6n nh~rn dam bao r~ng T6ng Cong ty c6 th~ vira hO<;ltdQng lien wc vira t6i da h6a 19i ich cua
cac chu sa huu thong qua t6i uu h6a s6 du ngu6n v6n va cong ng.
C~u truc v6n cua T6ng Cong ty g6rn c6 ti~n va cac khoan tuang duang ti~n va phAn v6n thuQC sa huu cua cac chu sa
hrru, bao g6rn v6n di~u I~,th~ng du v6n c6 phAn, quy dl,l'tru bat bUQC,quy khac thuQc v6n chu sa huu va Igi nhuan chua
phan ph6i.
.

Cac chinh sach k~ toan chti y~u
Chi ti~t cac chinh sach k~ toan chu y~u va cac phuang phap rna T6ng Cong ty ap dt,mg d6i vai tung IO<;li
tai sim tai chinh,
cong ng tai chinh va cong ct,lv6n dugc trinh bay t<;liThuy~t rninh s6 V.
Rtil ro thi tmong
HO<;ltdQng kinh doanh cua T6ng Cong ty 5e chli y~u chiu rtii ro khi c6 Sl,l'thay d6i v~ tY gia h6i doai va liii su~t. T6ng
Cong ty khong thl,l'c hi~n cac bi~n phap phong ngua rtii ro nay do thi~u thi truemg rnua cac cong ct,l tai chinh.
Quan Iy rui ro tY gia: T6ng Cong ty thl,l'c hi~n rnQt s6 cac giao dich c6 g6c ngo<;lit~, theo d6, T6ng Cong ty se chiu rtii ro
khi c6 bi~n dQng v~ tY gia. Gia tri con l<;Iicua cac tai san b~ng ti~n va cong ng phai tra c6 g6c b~ng ngo<;lit~ t<;lithai di~rn
cu6i narn nhu sau:
Cong Nl!
31/12/2014

31/12/2015
£)0 la My (USD)

163.374.406.868

185.304.952.579

£)6ng EURO (EUR)

8.051.557.450

6.746.447.795

Bang Anh (GBP)

1.707.948.840

306.586.768

o

Yen NMt (JPY)

23.641.290

£)6ng Singapore (SGD)

174.623.180

-2.845.783

Won Him Qu6c (KRW)

5.439.332.424

888.377.734

£)6ng Franc Th\lY Sy (CHF)
£)0 Ja Uc (AUD)

36.147.085

o

33.869.022
31.914.756

Till san
31/12/2015
£)0 la My (USD)

111.507.811.319

31/12/2014
279.836.205.456

£)6ng EURO (EUR)

1.283.766.273

5.759.253.533

Bang Anh (GBP)

1.398.374.423

4.492.972.492

88.934.938.380

1.494.901.456

Yen Nh;it (JPY)
£)6ng Singapore (SGD)

785.603.966

932.265.663

Won Him Qu6c (KRW)
£)0 la Uc (AUD)

6.975.899.169
22.046.504

6.041.949.814
26.097.457

Qucin Ii' rui ,.0 liii sudt: Chinh sach cua T6ng Cong ty la duy tri ngu6n ti~n, cac khoim tuang duang ti~n va cac khoim
dAu tu ngan h<;lnva dai h<;lnvai rnuc liii su~t c6 djnh.
Rui ro v~ gici: T6ng Cong ty chiu rui ro v~ gia cua cong Ct,lv6n phat sinh tu cac khoan dAu tu VaGcong Ct,lv6n. Cac
khoan dAu tu VaGcong Ct,lv6n dugc nam giu khong phai cho rnt,lc dich kinh doanh rna cho rnt,lc dich chi~n Iugc lau dai.
T6ng Cong ty khong c6 y djnh ban cac khoim dAu tu nay.
Quan Iy rtil ro tin dl]ng
Rui ro tin dt,lng xay ra khi mQt khach hang ho~c d6i tac kh6ng dap ung dugc cac nghia VI}trang hqp d6ng d~n d~n cac
tim th~t tai chinh cho T6ng C6ng ty. T6ng C6ng ty c6 chinh sach tin dl}ng phil hqp va thuemg xuyen theo doi tinh hinh
d~ danh gia xem T6ng C6ng ty c6 chiu nii ro tin dt,lng hay kh6ng. T6ng C6ng ty ap dt,lng chinh sach chi dugc giao dich
vai cac d6i tac c6 kha nang tin dl}ng t6t xern nhu la cach thuc giarn nh~ rtii ro t6n th~t tai chinh cho T6ng C6ng ty.


Quan 15'riii ro thanh khoan
Ml,lc dich quan

Iy rui

ro thanh khoan nham dam bao du ngu6n van d€ dap (mg cac nghia VI,IUti chinh hi~n t\1i va trong

tuang lai. Tinh thanh khoan ciing dugc Tang Cong ty quan ly nham dam bao muc phl,l trQi giua cong ng d€n h\1n va tai

a

san d€n h\1n trong trong ky muc co th€ dugc ki€m soat dai vai sa van rna Tang Cong ty tin rang co th€ t\10 ra trong ky
do. Chinh sach cua Tang Cong ty la theo doi thuemg xuyen cac yeu cfiu v€ thanh khoan hi~n t\1i va dv ki€n trong tuang
lai nham dam bao Tang Cong ty duy tri du muc dV phong ti€n m~t va du van rna cac chu
hfru cam k€t gop nham dap
ung cac quy djnh v€ tinh thanh khoan ng~n h\1n va dai h\1n han.

sa

Bang duai day trinh bay chi ti€t cac muc dao h\1n theo hgp d6ng con l\1idai vai cong ng tai chinh phi phai sinh va thai
h\1n thanh toan nhu dii dugc th6a thu~n. Bang duai day dugc trlnh bay dva tren dong ti€n chua chi€t kh~u Clla cong ng
tai chinh tinh theo ngay sam nh~t rna Tang Cong ty phai tra.

Duai I nam

VND

Tu 1.5 nam
VND

T6ng
VND

30/09/2015
Phai tra nguai ban

341.056.340.946

37.364.423.045
2.101.007.926.746

Phai tni, phai nQp ngAn h\lDkMc
D\T phong nghi~p V\I
Phai tra dai h\lDkhac

341.056.340.946
37.364.423.045
2.179.419.172.192

78.411.245.446
154.168.730

31/12/2014
Phai tra nguai ban
Phai tni., phai nQp ngAn h\lDkhac
Dv phong nghi~p V\l
Phai tra dai h\lDkhac

541.439.084.983
44.140.034.280
2.141.849.066.030

0
0
75.023.062.121
156.168.730

541.439.084.983

44.140.034.280
2.216.872.128.151
156.168.730

a

Ban Tang Giam dac danh gia muc t~p trung rui ro thanh khoan
muc th~p. Ban Tang Giam dac tin tuemg rang Cong ty
co th€ t\10 ra dll ngu6n ti€n d€ dap ung cac nghia VI,Itai chinh khi d€n h\1n.

sa

Bang sau day trinh bay chi ti€t muc dao h\1n cho tai san tai chinh phi phai sinh. Bang dugc I~p tren co
muc dao h~n
theo hgp d6ng chua chi€t kh~u clla tai san tai chinh g6m liii ttl cac tai san do, n€u co. Vi~c trinh bay thong tin tai san tai
chinh phi phai sinh la cfin thi€t d€ hi€u dugc vi~c quan Iy rui ro thanh khoan Clla Tang Cong Ty khi tinh thanh khoan
dugc quan Iy tren co
cong ng va tai san thulln.

sa

Duaj I nam

VND

Ttl 1.5 nam
VND

T6ng
VND

31/12/2015
DAu ill tai chinh ngAn h\ln
Phai thu khach hang, phai thu khac
Ky quy ngAn h\ln
Phiii thu dai h\lDkMc
Ky quy b~t bUQc
DAu ill tai chinh dai h\ln
Ky quy dai h\lD
Tai san tai bao hi~m

563.570.951.793
783.202.697.366

0

563.570.951.793
783.202.697.366
1.037.550.218
56.706.140.417
6.000.000.000
J .730.702.356.562
154. J 68.730
1.100.296.247.840

Tu 1.5 nam
VND

T6ng
VND

1.037.550.218
56.706.140.417
6.000.000.000
1.730.702.356.562
154.168.730
I. I00.296.247.840
Duai 1 nam

VND
31/12/2014
DAutu tai chinh ngAn h\ln
Phai thu khach hang, phai thu kh:k
Ky quy ng~n h\lD
Phai thu dai h;:mkhac
Ky quy b~t bUQc

589.655.240.529
936.1 19.268.049
713.723.937
49.100.850.224
6.000.000.000

589.655.240.529
936.119.268.049
713.723.937
49.100.850.224
6.000.000.000

D~u tu tai chinh dai h\lfl
Ky quy dai hl;ln

1.724.460.127.697
156.168.730

1.724.460.127.697
156.168.730

Rui ro baohi~m
Rui ra cua bftt ky hgp d6ng baa hi~m naa la kha nang xay ra SI! ki~n baa hi~m va tlnh khong chac chan cua s5 ti~n b6i
thuang baa hj~m thea hgp d6ng. Ban chftt cua hgp d6ng baa hi~m la rui ra xay ra SI! ki~n baa hi~m ngftu nhien va da d6
khong th~ dl! daan truac dugc.

Muc dQ thuang xuyen va tlnh chftt nghiem trqng cua b6i thuang baa hi~m bi tac dQng bCtinhi~u y~u t5. Y~u t5 dang luu
y nhftt la muc dQ gia tang s5 truang hgp tranh chftp lien quan d~n toa an vftn chua dugc gil'li quy~t ha~c xu Iy ch?m trang
thai gian dai. L?m phat uac tlnh ciing la nhan t5 dang k~ do giai quy~t nhung twang hgp nay thuang kea dai qua nhi~u
nam.
T6ng Cong ty quan ly nhung rui ro nay thong qua chi~n lugc cung clip bao hiem, xay dl!ng ti l~ phi giu l?i hgp Iy cha
tung san ph~m baa hi~m va sfip xep tai baa hiem hgp Iy va chu dQng giai quy~t b6i thuang.

23. NGHI~P

VI) VA

so

DU.

ven cAe BEN

LIEN QUAN

Thu nh?p HQi d6ng Quan tri, Ban T6ng Giam d5c va Ban Ki~m soat dugc huang trang ky nhu sau:
12 thang- 2015
VND
Luang va cac khoan phuc 19i khac

Ngu.uiI~pbiSu

SaiViin HUllg

9.260.808.790

KS toantru.ollg

-.----rL~e~M;t;i:nnhh1T;;r~i-------

12 thang- 2014
VND
6.683.920.472


Bao cao tili chinh 1Il/'p nh5t
Cho 12thang nam 20 15, k~t thue ngay 31/12/2015

TONG CONG TY CO pHAN BAG MINH
26 Ton Th~t D~m, Qu~n 1, TP. H6 Chi Minh

PhI} Ll}c 1.

6. TiNB niNB TANG GIAM TAl SAN
Khoan

TSCD

~A tan~

trong

VA KHAu BAO TAl SAN

g
" eml, ",)t
• k';'
tien
"an tai,
Icn troe. Il'lnro'n
, I;
NIIii
truvclI ( an

llIye

:l~~d~:d~~
~J~
2

CO DINH

11\1'ilY III (\e, tllet

I" b'1

CO DJNH
Dyng ey quan

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134.392.694.3441
49.933.074.1031----1.121.459.944
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11.875.482.000
31.500.000

27.024.929.590
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105.424.484
55.329.933.757 1.047.535.460

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3.928.393--!701_216.40~~551.1511 372.174.434.6171__5~:?2'!-!~s.-768
-52.678.433.536
414.130.000
53.092.563.536
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344.334.670
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220.400.000
3.928.393.170 261.194.423.493 360.607.628.587

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2.637.363.708

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4.699.455.307

19.722.384.551
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3.524.914.518

2.573.309.570
123.882.389.775

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58.572.516.751 182.454.906.526

-- -- - -_. ---- ---_._-- ----- -----_._-- _._- -- ----- -- -- ...-. ---- ---76.925.035.240 13.355.114.093 397.178.794
6.822.498.257
517.895.960 98.017.722.344 315.679.933.546 413.697.655.890
111.995.586.139 18.690.514.930 295.988.439
5.961.830.296
368.113.914 137.312.033.718 301.794.843.635 439.106.877.353

----