T6ng Cong ty Co pha'n Bao hiem
Ngan hang Dau tu' va Phat
trien Viet
Nam
Bao cao Tai chinh
Quji III narn 2012
1
-
Ong C6ng ty BAo him BIDV
pnvc LVC
Tra ng
BAO cAo
TAI CHINH
Bang can dOi ke toan

3 - 4
Bac) cao ket qua hoat dOng kinh doanh

5 - 6
Bac cao

chuyen
tien
to

7 - 8
Thuyet minh bac cao tai chinh

9 - 21
212
1

4
56.722.517.929
17.800.852.232
1. Tien mat tai qu9
111
568.173.837
605.026.144
2. Tien gill ngan hang
112
56.146.344.092
17.056.226.088
3. Tien Clang chuyen
113
8.000.000
139.600.000
II. Nu
tu
,
ngin han
120
5
1.230.609.651.951
1.400.608.746.540
1.

DAu tir chirng khoan ngan han
121
107.059.200.387
143.889.012.493
2.

,

133
8.465.952.693
7.994.634.946
4. Phai thu khac
138
33.110.061.129
32.375.581.984
5. Du
,
phong cac khoan phai thu kho
dal
139
(17.130.142.648)
(6.333.102.436)
V. Tai san ngan han khac
150
7.845.370.158
4.147.652.619
1. Tam Ong
151
7.363.231.566
3.452.188.363
2. Chi phi tra tru
,
o'c
ngAn
han
152

(23.420.135.611)
(21.849.534.153)
2. Tai san
c6
dinh thud tai chinh
214
7.2
1.795.383.536
2.064.641.683
Nguyen gia
215
2.152.579.273
2.152.579.273
Gia tri hao mon lOy ke
216
(357.195.737)
(87.937.590)
3. Tai san
co
dinh vo hinh
217
7.3
6.500.000.000
-
Nguyen gia
218
6.556.057.850
56.057.850
Gia tri hao mon lOy Ice
219

-
-
III.
Tai san dai h.pn khac
240
6.030.000.000
6.030.000.000
1. Ky qu9 bao hiem
241
6.000.000.000
6.000.000.000
2. Ky ct.tvc, ky qu9 dai han
242
30.000.000
30.000.000
3. Chi phi tra trutec dai hpn
261
-
-
TONG CQNG TAI SAN
250
1.907.905.459.004
2.002.626.598.107
3/21
BAO CAO TAI CHINH QtA
,
111/2012
n
Lam Tung
ng Clam clOc

240.347.597.966
2.

NgLrifyi mua tra ben trirdec
314
6.490.611.667
8.315.273.924
3. Thue va cac khoan phai n6p Nha
nu
,
dec
315
10
15.934.550.502
16.527.238.981
4. Phai tra cong nhan vien
316
22.150.635.849
16.305.812.063
5.

Chi phi phai tra
317
27.696.792.788
19.379.257.044
6. Phai tra khac
318
399.979.601.095
519.253.362.416
7. Qu9 khen thipOeng va phOcIcei

57.271.226.115
40.640.002.790
B. VON CHID SO HOU
400
12
742.787.330.223
749.898.455.734
I. NguOn von
410
742.787.330.223
749.898.455.734
1. Von dau ter ct.ia chi, see hiru
411
660.000.000.000
660.000.000.000
2.
Thang du'
von co
phan
411.1
2.271.699.140
2.271.699.140
3.
CO phieu qu9
412
(6.577.533.810)
(6.215.238.666)
4. Chenh loch t9 gia
413
-

Tpi ngay 30
Mang 09 nam
Tpi ngay 31
thang 12 nam
mink
2012
2011
1.
No' kho doi eta xir 19 (VND)
2.293.099.309
2.293.099.309
2.
Ngoai to cac bpi
- DO la M9 (US$)
1.964.896,41
1.974.577,64
- Euro (EUR)
_
.,
,
-7
7
-
7-
-
z
,
278,78
287,04
Ba Lai Ngan Giang

bao hiem
I-loan phi, Om phi
(Tang)Igiam dy
,
phong
phi
Thu hoa king kinh
doanh bao hiem
Thu khac hoat Ong
kinh doanh bao hitIm
Thu khac
Doanh thu

than tie
hoat dOng kinh doanh
bao hi6m
Chi b6i thutongbao
hi6m
goo,
tra Ulm bao
hi6m
Chi b6i thuteng flan
tai bao hi6m
Thu bol thu•ng
nhuvng tai bao hi6m
B61 thun!rng thuic
trach nhiCem WC, lai
(Tang)/giam dip phong
136i thuteng
Trich du' phong dao

24
25
26
27
33
34
35
38
40
137.277.277.101
10.985.438.122
(50.196.910.041)
(49.168.124.329)
(1.028.785.712)
5.549.793.482
15.100.628.374
558.320.205
558.320.205
119.274.547.243
(56.743.173.470)
(5.652.705.238)
24.287.236.968
(38.108.641.740)
16.527.108.707
(4.903.290.259)
(29.064.475.334)
(26.973.815.109)
(12.630.621.423)
(14.343.193.686)
(2.599.550.551)

(187.883.732.640)
(3.207.491.285)
(26.170.262.250)
54.598.854.194
12.927.005.550
12.927.005.550
373.980.063.989
(188.843.175.149)
(11.362.625.804)
86.378.746.698
(113.827.054.255)
1.404.170.812
(16.631.223.325)
(109.310.545.331)
(82.952.456.759)
(38.724.467.005)
(44.227.989.754)
(14.843.433.661)
(14.843.433.661)
(11.514.654.911)
424.953.247.499
50.598.790.661
(181.467.813.067)
(174.272.410.567)
(7.195.402.500)
(25.525.696.896)
48.640.350.138
12.008.914.934
12.008.914.934
329.207.793.269

Nam nay
Nam truor
T6ng chi
tro tiep
host
dOng kinh doanh
bao hiOrn
Lai nhan Op hoat
ding kinh doanh bao
hiorn
Chi phi Chung a chi
phi hanh chinh
Loi nhan/(18) than
kinh doanh bao hlim
Doanh thu hoot ddng
tai chinh
Chi phi hoot Ong tai
chinh
Lol nhan/(16) hat
ding tai chinh
Thu nhap khac
Chi phi khac
M(I6) khac
Lai/(16)
Ur
hoat ding
diu tu
,
vao ding
ty

50
51
52
53
54
55
57
60
61
62
13
(55.549.298.626)
63.725.248.617
(50.675.792.898)
13.049.455.719
38.292.566.580
(14.780.530.412)
23.512.036.168
(23.920.014)
(48.298.390)
(72.218.404)
-
36.489.273.483
(9.088.914.067)
27.400.359.416
414
(86.280.326.790)
22.225.739.214
(4.680.231.365)
17.545.507.849

320.204.206.468
(256.673.215.010)
63.530.991.458
1.139.463.143
(663.633.992)
475.829.151
1.281.072.727
71.090.298.359
(15.889.764.486)
55.200.533.873
836
Ba
Lai Ngan Giang
Giam
dóc
Ban Tai chinh Ka toan
Ngay 16 thang 10 nam 2012
6/21 BAO CAO TAI CHM{ QUY 111/2012
TOng Cong ty Bac) him BIDV
BAO CAO l_t_YU CHUYEN
TIEN Te
(Phwyng
phap
gian tiep)
Qu9 III nam 2012
in
s
40
Z
0

30
31
32
I.
LU'U CHUYEN TIEN TU' HOAT DQNG
KINH DOANH
Loi nhuan/(16) tru
,
CPc thus
Dieu chink cho
cac
khoan:
KhAu
hao tai
sari
c6
dinh
Cac khoan
dkr phong
(1_50/1_6 do chenh lOch ty gia chu
,
a thkrc

hion
(Lai)/L6 tir cac hoat dOng dau tu
,

Chi phi lai vay
Loi nhuan tip holt Ong kinh doanh
trtpac thay dei von Iu'u Ong

TiOn chi dau kr
von
vao dan vi khac
Tien thu hoi
du tu' von vao
dan vi khac
Thu lai
tien giri va co
tirc
Lust, chuyen
ben
than tip hoat dOng
-
dau tu'
III.
LU'U CHUYEN TIEN TU' HOAT DQNG
TAI CHINE!
Tien thu tir phat hanh
co
phi6u, nhan
von
.

cua

.

_
gop cua chu sa hkru
TiOn chi tra

(75.218.114.711)
13.064.527
56.721.113.508
419.928.131.301
20.509.467.768
449.096.622
(13.064.527)
(10.982.982.496)
15.610.178.128
(6.969.773.326)
495.252.166.978
(779.755.392)
169.035.012
(632.355.058.499)
68.398.001.978
75.049.079.699
(489.518.697.202)
7/21
BAO CAO TM CHINH QUI' 111/2012
(„):11.
-
7
-
1
-
5:1CLAI
Hig
G TY
PFIN
NAM,

33
34
35
36
40
50
60
61
70
Tien vay
ngAn
hen, dai han nhan duvc
Tien chi tra
ng g6c
vay
Tien chi tra no' thus tai chinh
Co tic, loi nhuan da tra cho chii s& hiru
Lu'u chuyen tien thuin tip host d6ng tai
.
chinh
Lull chuy6n tien than trong ky
Ti6n va cac khoin ttpang &Pang tien diu
4'
Anh htpdong ctia bi6n d'Ong ty gia h6i &sal
quy d6i ngoai tO
Ti6n va cac khoan twang dtpcmg tien cu6i
ky
(57.545.455)
(10.573.479.000)
(10.993.319.599)

,
c hien
co
phen h6a C6ng ty Bao hiem BIDV - cong ty con
cua Ngan hang TMCP Deu tu' va Phat
hien
Viet Nam — mot ngan hang thirang mai
co
phen
du
,
o
,
c thanh lap theo
gi6y
phep
so
84/GP-NHNN ngay 23 thang 4 nam 2012 cua Thong
doc
Ngan hang nha nu
,
ac Viet Nam ma
tien
than la ngan
,
hang thurang mai
quOc
doanh
duvc
thanh lap theo Giay phep thanh lap va hoat Ong so 11GP/KDBH ngay 10 thang 4 nam

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giam dinh
ton
thet, hoat
dOng du to
tai chinh va cac hoat citing khac theo quy
dinh cua phap luet.
Ngoai ra, TOng Cong ty cOng tham gia vao hop dOng lien doanh vai cac dOi tac tai COng
h6a Dan chi] Nhan dan Lao theo Grey Chirng nhen deu ra ntyac ngoai so
146/BKH/DTRNN do BO Ke hoach va Deu tu
,
cap
ngay 19 thang 06 nam 2008
d
thanh lap
ra C6ng ty Lien doanh Bao hiem Lao-Viet, trong do Tong Cong ty ser hCru 51%
tong von
dieu 10,
twang dung 1.530.000 USD. TOng Cong ty ke tht:ra khoan deu to lien doanh nay
tt:r C6ng ty Bao hiem Ngan hang Deu tu
,
va Phat
then
Viet Nam.
I/6n Dieu le
von (lieu
le ban
du
cua TOng Cong ty la 660 tj/ dOng.
SO von di6u 10
cua Tong Cong ty tai

150/2001/QD-BTC ngay 31 thang 12 nam 2001
v6 vi0c
sCra dOi, b6 sung
Che dO ke toan doanh nghiep Bao hiem va cac Chun mkrc Ke toan Viet
Nam do BO Tai chinh ban hanh theo:
Ten Cong ty:
Dia chi:
LTnh vy'c hoat Tong:
9/2I
BAO CAO TAI CI IINI I Oti7111/2012
Tong C6ng ty Bao hiem BIDV
Quyet dinh
so
149/2001/QD-BTC ngay 31 thang 12 nam 2001
ye
viec ban hanh bon
Chan my'c Ke toan Viet Nam (Dqt 1);
Quyet dinh
so
165/2002/QD-BTC ngay 31 thang 12 nam 2002
ye
viec ban hanh sau
Chuen mu'c Ke toan Viet Nam (091 2);
Quyet dinh
so
234/2003/Q0-BTC ngay 30 thang 12 nam 2003
ye
viec ban hanh sau
Chuen my'c Ke toan Viet Nam (D91 3);
Quyet dinh

2.2

Hinh thu'c
s6
ke toan ap dyng
Hinh thin
SO k6
toan ap dyng dt.rqc clang ky la Nhat ky
s6
cai.
2.3

Hien (16 ke toan
Nien dO ke toan cua T6ng Cong ty bat
du tir ngay
1 thang 1 va Fret th0c ngay 31 thang 12.
2.4

Deng tien ke toan
T6ng C6ng ty thkrc hien viec ghi chep
so
sach ke toan bang VND.
3.

CAC CHINH SACH Kt TOAN CHC1
YEU
3.1

Tien va cac khoan twang dwang
den

toan duqc ap dyng thong nhet vai chinh sach ke toan cua Tong Cong ty trong trithng
hop
can thi4t.
3.3

Dhu tu' chu'ng khoan va
cac
khoan clhu tu' tai chinh khac
DAu tu' chirng khoan
Deu tty chirng khoan bao
gOm
cac khoan
du
tu' chirng khoan nq va chirng khoan
von. DAL,
tu' chirng khoan duqc phan lopi thanh

ngan han va dau tu
,
dai hpn nhu' sau:
10/21
BAO CAO TA1 CHINH Q1_11111/2012
Tong Cong ty Bao hiem BIDV
Dhu tu
,
nghn
han bao
g6m
cac khoan d5u tu
,

quyet
dinh cac chinh sach tai chinh vi hoat d6ng cua doanh nghiep nh5n deu tu
,
thong qua
van bin them thu5n cir nhan sty tham gia HOi dOng Quin tri/Ban Dieu hanh.
Du ph6ng giam gia
cac
khoan cidu
Dir phong giam gia cac khoan dau tu
,
duvc tinh toan dva ten th6ng tu
,
228/2009/TT-
BTC do B6 Tai Chinh ban hanh ngay 07 thing 12 nam 2009.
3.4

Cac khohn phai thu
Cic khoan phii thu, bao
gom
cac khoin phai thu tir khach hang va cac khoan phii thu
khac, du' c ghi nh5n ban
du
theo gia
g6c
vi luon duvc phan anh theo gia
g6c
trong thai
gian
tiep
theo.

,
phong theo twang
din dm Thong tu
,
so
228/2009/TT-BTC do B6 Tai chinh ban hinh ngay 7 thing 12 nam
2009 nhu
,
sau:
Thai gian qua han

Mix trich du phOng
TO
,
ten sau (06) thing den dual WA (01) nam

30%
TO
,
mot (01) nam den dual hai (02) nam

50%
TO
,
hai (02) nam den dual ba (03) nam

70%
Tren ba (03) nam

100%

Ghi nhOn tai san co dinh
Tai san
c6
dinh duvc the hien theo nguyen gia trir di gia tri hao mon lily ke.
Nguyen gia tai san
c6
dinh bao
gOm
gia mua vi nhipng chi phi c6 lien quan try
,
c
tiep
den
viec dira tai san vac hoat d6ng nhu
,
du
,
kien. Cac chi phi mua sam, n5ng
cep
va dOi mai tai
san
c6
dinh duvc
von
hoa vi chi phi bio tri, sira china du
,
qc tinh vao bao cao ket qua hoat
d6ng kinh doanh giCra nien d6. Khi tai san duvc ban hay thanh Ijr, nguyen gia va gia tri hao
11/21
BAO CAO TAI CHiNH QI.N

/a
ben di thug
Tai san theo hap dong thud tai chinh duvc
von
hoa ten bang can Oi ke toan tai thai diem
khai
du
thud tai san theo gia tri hap ljt cua tai san thud hohc,
neu
thhp han, theo gia tri
hien tai cua khoan thanh toan
tier,
thud
tai
thieu. Khoan
tiers goo trong
cac khoin thanh toan
tien
thud trong twang lai theo hap (long thud tai chinh duvc hach toan nhu
,
khoan no' phai
tra. Khohn
ben
lai trong cac khohn thanh toan
tien
thud duvc hhch toan vao ket qua hopt
Ong kinh doanh trong
suOt
thai gian thud tai san theo lai
suAt co

dinh vo hinh duvc ghi nhhn theo nguyen gia trir di gia tri khhu hao 10y ke.
Nguyen gia tai san
co
dinh vo hinh bao
g6m gia
mua va nhCrng chi phi co lien quan trkrc
tier)
den viec dkra tai san vao sir dung nhu
,
du
,
kien.
Cac chi phi nang cap va doi mai tai san
co
dinh vo hinh dkrac ghi tang nguyen gia cua tai
san va cac chi phi khac dkrac hach toan vao ket qua hoat Ong kinh doanh khi phat sinh.
Khi tai san
co
dinh
vo
hinh dirac ban hay thanh Ijr, nguyen gia va gia tri hao mon lay Ice
dirac xoa
so
va cac khoan lai
16
phat sinh do thanh tai san dirac hach toan vao ket qua
hoat Ong kinh doanh.

3.9


5 nam
3 - 5 narn
4 - 5 nam
12/21
BAO CAO TAI CHiNH QU? 111/2012
TOng Cong ty Bac) hiem BIDV
3.10 Cac nghiOp vy bang ngoai
tg
Tong Cong ty ap dyng Wang clan theo VAS 10 "Anh hirang cua vi5c thay
86i tY
gia hoi
doar ("VAS 10") lien quan den cac nghi5p vu b5ng ngoai te.
3.11
DIP
phong nghlOp
vy
Cac quy dkr ph6ng nghi5p vy bao gom (i) du
,
phong phi chu'a duct twang, (ii) dkr ph6ng
bOi thkrng va (iii) thy phong dao dOng Ian. Viec trich lap du
,
phong nghi5p vy bao hiem
duvc thkrc hiOn theo cac phtyang phap quy dinh tai Thong tu
,
s6
156/2007/TT-BTC ngay 20
thang 12 nam 2007 va Thong kr
sira doi
86/2009/TT-BTC ngay 28 thang 4 nam 2009 cua
B6 Tai chinh.

ton
that da phat
sinh trach nhi5m bao hiem chi
,
a khieu npi.
Dkr phong bOi thkrang cho cac
ton
that da thong bao hoac yeu cau dOi bOi thutmg
nhkrng den
cu6i
k9 chkra giai
quyet
dkrac trich lap dkra ten ca sa tinh cua
tirng vu bOi thkrang thuOc trach nhi5m bao hiem da duvc thong bao cho ding ty
bao hiem hoac khach hang da yeu cau dal bOi thkrng tuy nhien chkra giai
quyet
tai thai diem
cuOi
1(9, sau khi tru
,
di phan thu hOi tin nhuvng tai bao hiem; va
Dkr phong bOi thkrang cho cac
ton
that da phat sinh trach nhi5m bao hiem chu'a
khieu nai (IBNR) duvc trich lap theo quy dinh tai Thong tu'
so
156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO tai chinh.
(iii) Div phOng dao dOng Ian
Dy' phong dao dOng Ian &rot trich lap

quy dinh the dQ tai chinh doi vol cac
doanh nghi5p bao hiem, TOng Cong ty hiOn Van trich lap dy
,
phong dao dOng Ian nham
dam bao tuan thu theo thong tty
s6 156/2007/TT-BTC
ngay 20 thang 12 nam 2007 cua BO
Tai chinh
ye the dO
tai chinh dOi vai doanh nghi5p bao hiem.
Du' phong phi chu
,
a &rot
Wang
3
i.
••

13/21
BAO CAO TA1 CHB
■
11
-
1 QUI? 111/2012
Tong Cong ty BAo hiem BIDV
3.12 Cac
khoan phai tra va trich &troy
Cac khoin phai tra va trich trtyac duvc ghi nhan theo
so ten
phai tra trong twang lai cho

rang neu
doanh nghiep bao hiem va ben mua
bao hiem ding y th6a thuan
ye
phiyang thO
,
c thanh toan phi bao hiem theo dinh kY, thi
doanh nghiep hach toan vao doanh thu tiyang Cvng vai ky dO. T6ng Cong ty cOng ap dung
nguyen tac ghi nhan doanh thu nay.
Phi nhan tai bao hiem
Phi nhan tai bao hiem duvc ghi nhan la doanh thu tai thai diem T6ng Cong ty chep nhan
trach nhiem bao hiem tip ding ty nhuvng tai bao hiem.
Thu bOi thtrang nhuvng tai bao hiem
Thu boi thiyang nhuvng tai b5o hiem duvc ghi nhan tren ca so
,
d6n tich.
Thu nhap tir hoa hOng
Thu nhap tO
,
hoa hOng duvc ghi nhan ten co
,
s& don tich va dy'a ten phi nhuvng tai bao
hiem.
3.14 Tien lai
Tien lai duvc ghi nhan khi phut sinh tren ca s& dOn tich (CO tinh den Icei tO
,
c ma tai san dem
lai) trO
,
khi kha nang thu h6i

c bang
c6
phieu va
c6
phieu thty&ng
ma chi cap nhat
so luvng CO
phieu theo d6i ngoai bang.
3.17
Ghi nhan chi phi
Phi nhuvng tai bao hiem
14/21
BAO CAO TAI
C111NH
QUI
.
/ 111/2012
TOng C6ng ty Bao hiem BIDV
Phi nhuvng tai bao hiem du' c ghi nhan tren co' s& don tich va dkra ten phi bao hiem
g6c
va cac th6a thuan tai bao hiem.
Chi phi Poi thirang
Chi phi 106i thixOng duvc ghi nhan khi ho sa b6i thu
,
o
,
ng hoan
tat
va duVc ngutei co them
quyen


568.173.837
605.026.144
Tien gill ngan hang
56.146.344.092
17.056.226.088
Trong 65:
VND
15.214.016.679
15.495.132.306
Ngopi t$
s

40.932.327.413
1.561.093.782
Titin dang chuyen
8.000.000
139.600.000
56.722.517.929
17.800.852.232
5.
DAU TU' NGAN HAN
Tai ngay 30 thang
09 nam 2012
VND
Tai ngay 31 thang
12 nam 2011
VND
Diu tu' chivng khoan ngin Flan
107.059.200.387

phieu niem
yet hoac
china niem
yet
cila cac
to
chive kinh to khac.
DAL' ter ngan han khac la cac khoan
ben
giri co ky flan tai cac ngan hang bao
gOrn
cac khoan
ten gill
bang d6ng Viet Nam hoac b5ng dOng d6 la M9 tai cac chi nhanh/s& giao dich thuOc he thong
Ngan hang Dau tu' va Phat
then
Viet Nam va cac ngan hang va cac
to
chu
,
c tin dung khac.
15121
13A0 CAO TAI CHINII QUI
.
/ 111/2012
T6ng C6ng ty Bac) hiem BIDV
Dkr phong giam gia dau ttr
ngen
hen bao
g6m

g6c
28.197.342.776
36.001.583.408
Phai thu hot dOng nhan tai bao him
52.156.133.930
34.781.663.514
Phai thu hopt (Aing nhurmg tai bao hien?
239.584.444.460
293.918.268.444
Phai thu khac

khach hang
52.490.928.969
44.439.668.559
Tra truck cho ngu
,
o1 ban
1.592.026.890
678.042.882
Thu4 gia tri gia
tang efuvc
kh6u trip
8.465.952.693
7.994.634.946
Phai thu khac
33.110.061.129
32.375.581.984
Tong cong cac khoan phai thu
415.596.890.847
450.189.443.737


van tai

san khac

VND

VND

VND

VND

VND
Nguyen gia:
S6 du' clau ky
6.055.249.864
22.080.299.476
225.838.019
28.361.387.359
Mua m&i
2.300.000.000
257.298.363
25.500.000
2.582.798.363
Tang khac
Thank

ly,
nhuong ban

(3.215.060)
Thank
nhucyng ban
1.007.806.970
1.007.806.970
Glen, khac
1.836.250
1.836.250
S6 du
,
cuoi k9
(53.666.669)
(5.584.238.087)
(17.619.381.784)
(162.849.071)
(23.420.135.611)
Gia
tri con
Iai:
S6 du
(Mu
ky
899.148.626
5.511.743.133
100.961.447
6.511.853.206
So du
,
cuoi k9
2.246.333.331

,
cuOi 4
2.152.579.273
2.152.579.273
Gia tri hao men:
SO du
,
du k9
(87.937.590)
(87.937.590)
Tang trong 4
(270.636.959)
(270.636.959)
Trong dO:
Chi phi trong
ky
(270.636.959)
(270.636.959)
Giarn trong 4
1.378.812.00
1.378.812
SO du
,
cuoi 4
(357.195.737)
(357.195.737)
Gia tri con
SO du
,
dau 4


6.500.000.000
6.500.000.000
Trong do:
Mua m&i

6.500.000.000
6.500.000.000
Giarn trong 4
SO du
,
cuoi kj
,

6.500.000.000
56.057.850.00
6.556.057.850
Gia tri hao m6n:
SO thr dau kjt
(56.057.850.00)
(56.057.850)
Tang trong 4
Trong dO:
Chi phi trong
ky
Giarn trong 4
SO du
,
cuoi k9
(56.057.850.00)

8.

CAC KHOAN DAU TU' TAI CHINH DAI HAN
Danh muc cac khoan
elk tu'
tai chinh dai han cua Tong Cong ty tai thed diem ngay 30 thang 09 nam
2012 bao
1.
Diu tu' chirng khoan dai han
Ti ngay 30
(hang 09 nam 2012
VND
120.145.833.333
Ti ngay 31 Mang
12 nam 2011
VND
50.000.000.000
Trai phieu
5.1

120.145.833.333
50.000.000.000
2.
G6p
von
lien doanh
23.380.453.787
21.606.510.526
Citing ty lien doanh bac
,

han
193.526.287.120
121.606.510.526
9.

PHAI TRA NGUO'l BAN
Tai ngay 30 (hang
Tai ngay 31 (hang
09 nam 2012
12 nam 2011
VND
VND
Cac
khohn phai
tra
thuvng mai
Phai tra hoat ClOng logo hiem
goo
15.275.252.760
10.778.090.352
Phai tra hoat dOng nhan tai bao hiem
17.127.775.660
18.777.857.875
Phai tra hopt dOng nhuyng tai bao hiem
197.428.758.480
206.992.815.275
Phai tra khac cho khach hang
1.083.216.269
3.798.834.464
230.915.003.169

nam 2012
VND
4.351.283.244
9.088.914.064
2.494.353.194

15.934.550.502
18/21
BAO CA() TAI C111N111 QM?' 111/2012
Tong Cong ty Bao him BIDV
11.

DV PHONG NGHIEP VI)

Tai ngay 31
(hang 12 nam
2011
VND

Chi tiou
Tai
ngay 30
(hang 09 nam
2012
VND
Trich IA sung
trong
ky
VND
Dkr phong phi

Mua c6
phieu
qu9
Tang
khac
Chia c6
ttic
trong
ky
Giam
S6 du
,

cu6i
ky
khac


Von dieu 10
VND
660.000.000.000
V6n khac
VND
2.271.699.140
CO phi& qu9
VND
(6.215.238.666)
(362.295.144)
Dv phOng
tai chlnh

THUE THU NHAP DOANH NGHIEP
Thue suit thus thu nhap doanh nghiep ("thus TNDN") ap dung cho Tong Cong ty la 25%191
nhuan chiu thug.
T el'
ngay 01 (hang 01
nam 2012 den 30 (hang
09 nam 2012
VND
Thue thu nhap doanh nghiep hien hanh
Thue thu nhap doanh nghiep hoan lai
Chi phi that
.
thu nhep doanh nghiep
21.691.437.247
15.889.764.486
21.691.437.247
15.889.764.486 13.1 Chi phi thus thu nhip doanh nghiep
13.2 Thue thu nhip doanh ngh rep hien hanh
Thue thu nhap hien hanh phai tra duvc xac Binh dkra ten thu nhap chiu thug cua nam hien
tai. Thu nhap chin thug cila Tong Cong ty khac veri thu nhap duvc bao cao trong bao cao ket qua
san xuAt kinh doanh vi thu nhap chiu thug khong bao g6m cac khoan muc thu nhap chiu thug hay
Tip ngay 01 (hang 01
nam 2011 cl6n 30 (hang
09 nam 2011
VND
19/21
BAO CAO TAI CHINH QUY Ill/2012

09 nam 2011
VND
71.090.298.359
(8.239.187.208)
Cac khoan dieu chinh
tang
350.785.753
540.400.408
Phan
16
tip c6ng ty lien doanh, lien ket
Chi phi lopi trip khi tinh thus TNDN
350.785.753
540.400.408
Cac khoan dieu chinh
giam
(3.779.143.641)
(8.779.587.616)
Phan lei tip cling ty lion doanh, lien ket
(1.773.943.261)
(1.281.072.727)
CO t6r nhan dugc khOng chiu thus TNDN
(2.005.200.380)
(7.498.514.889)
Lai nhu4n/(16) di6u chinh chin trio
chuyen
16
va truhtoc thud
86.765.748.992
62.851.111.151

phai lap bao cao duvc dinh nghia nhu. sau:
•
BO phan theo linh vcrc kinh doanh la mot 136 phan co the phan Wel duvc cua mot
doanh nghiap tham gia vao qua trinh san
xuat hoc cung
cap san pharn, dich vu
rieng le, mot nhorn cac san pharn hoc cac dich
vu
c6 lien quan ma 60 phan nay
co rui ro va 101 ich kinh
td
khac vaei cac b6 phan kinh doanh khac;
•
B6 phan theo khu Arc dia ly la mOt 136 phan 66 the phan bit duvc cua mOt doanh
nghiap tham gia vao qua trinh san
xuet
hoc cung cap san pharn, dich va trong
phpm vi mOt moi tri.rdeng kinh
td cu the ma
130 phan nay co rUi ro va Igi ich kinh
td
khac v6i 666136 phan kinh doanh trong cac rnoi truVng kinh
td
khac.
Theo ban chat hopt dOng kinh doanh cua BIC, mac du, Tong Cling ty co cac cong ty thanh
vier' tren toan
qu6c
nhumg cac cong ty thanh vien nay deu hoat d6ng kinh doanh ten mot
linh vtyc la bao hiem phi nhan the, cung cap cur
-

NG,AN
HA

i
T
-S-
VA
HAT TRIEN 2
1,
VIE
.
T
NAM

"N-
xs
,

•
ng Ton Lam Tung
Tong Giarn tioc
Tong C6ng ty Bac) hiem BIDV
có cac 66 phan con phai lap va trinh bay th6ng tin trong cac bac) cao tai chinh theo quy dinh
tai Chan mu'c Ke toan so 28.
BA Lai Ngan Giang
Giarn doc Ban Tai chinh K4 toan
Ngay 16 thang 10 nam 2012
21/21
BAO cAo
TAI