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


TOng C6ng ty B6o him BIDV

mix LYC
Trang
1

BAO cAo

TAI CHINH

Bang can d61 Ice toan

3-4

Bac) cao ket qua host dOng kinh doanh

5-6

Bao cao Iuu chuyen tien tO

7-8

Thuyet minh bac, cao tai chinh


17.800.852.232
605.026.144
17.056.226.088
139.600.000

5

1.222.645.399.193
101.413.297.303
1.138.000.000.000
(16.767.898.110)

1.400.608.746.540
143.889.012.493
1.279.073.200.000
(22.353.465.953)

6

386.171.658.010
355.571.938.705
9.223.805.328
32.462.266.920
(11.086.352.943)

311.241.196.420
277.204.081.926
7.994.634.946
32.375.581.984
(6.333.102.436)


•

Ma
s6

TAI SAN

100

A. TAI SAN NGAN HAN

110
111
112
113

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

120
121
128
129

II. Dau tu' ngan han

1. D6u tu' chUng khoan ngen han

I. Tai san c6 Binh

214
215
216

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

7.2

1.974.801.233
2.152.579.273
(177.778.040)

2.064.641.683
2.152.579.273
(87.937.590)

217
218
219

3. Tai san

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


-

50.000.000.000
-

6.030.000.000
6.000.000.000
30.000.000

6.030.000.000
6.000.000.000
30.000.000

1.799.436.261.794

1.870.011.453.226

130
131
133
138

222
228
229

1. TM san

c6



NGUON VON

300

A. Ng PHAI TRA

310
313

316
318
319

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

320
322

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

315

12 nam 2011

1.037.065.540.666

1.120.112.997.492

9

709.392.928.785
253.648.627.013

821.469.334.345
248.662.871.890

10

20.918.983.388

16.527.238.981

4.028.704.600
420.074.921.833
10.721.691.951

16.305.812.063
538.632.619.460
1.340.791.951

484.593.302
484.593.302

(6.215.238.666)
1.800.187.891
4.853.369.576

100.022.998.331

87.188.437.793

1.799.436.261.794

1.870.011.453.226

11

12

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

TO ngay 31 thang 03



287,10

287,04

m Tung
e ong Gam (566


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

Ma s6

Thuyet
minh

Chi tieu

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

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


Chuyen phi nhuvng tai bao hiem
Hoan phi, giam phi

(62.856.047.993)
(482.488.308)

(47.822.106.941)
(5.544.819.909)

8

(Tang)/giam du, ph6ng phi

(20.091.892.758)

(19.133.827.729)

9

Thu hoa hong kinh doanh bao
hi6m

17.654.505.837

15.444.480.772

10

Thu khac hoot dOng kinh doanh

(76.300.872.909)

(66.978.789.305)

16

Chi b6i thu'o'ng nhan tai bao hiem

(903.703.094)

(774.987.061)

17

Thu b6i thuVrig nhuvng tai bao
hi e m
hiem

40.327.136.908

31.044.964.088

21

I36i thirdeng thu6c trach nhi§m giip
loi

(36.877.439.095)

(36.708.812.278)


(94.498.742.582)

(67.611.866.323)

42

Lai nhuan g6p hoot dOng kinh
doanh bao hiem

32.629.258.087

40.674.016.513

44

Chi phi Chung va chi phi hanh
chinh

(36.072.057.474)

(38.343.073.916)

45

Lcii nhuOn/(16) thuin kinh doanh
bao hi6m

(3.442.799.387)



55
60
61
62

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

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

601

BAO CAO TAICIliNIIQUll 1/2012

Thuyet
minh

13

Cho giai doan tu'
ngay 01 thang 01

(6.419.134.438)

22.917.060.538

19.945.591.612

347

302

g on Lam Tung
Quyen Tong Giam doc


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

Dan vi: VND

V)

MI40

1 Z

Thuyet
mink


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

9
11

12
13
14

15
16

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

30.388.992.381

26.364.726.050

978.698.224
28.254.176.853
(30.529.335.471)
33.225.495


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

84.042.278.855

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

22
25
26

27

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

30


205.193.147.025

(84.199.870.778)

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

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

(362.295.144)

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

BAO CAO TAI

1/2012

(57.545.455)

(419.840.599)

Icy'

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

8/21

BAO CAO TAI CHINH

W./ I/2012

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

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

19.512.428.253

(157.591.923)

17.800.852.232



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

Dia chi:

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

Linh vkrc hoat ding:

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

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


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

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

2.3

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

2.4

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

3.

CAC CHiNH SACH Kt TOAN CHU YEU

3.1

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

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

Dau to dai han khac
Cac khoan dau ter gOp von dai han khac the hien cac khoin dhu tu' von vao cac Clan vi khac
ma T6ng C6ng ty co &red 20% quyen bieu quyet va dOng thoti Tong Cong ty la c6 Clang
sang lap; hoac la d6i tac chien 'vac; hoac CO kha nang chi ph6i nhat dinh vao qua trinh lap,
quyet dinh cac chinh sach tai chinh va hoat d6ng cua doanh nghiep nhan du tu' thong qua
van ban thoa thuan cir nhan sty tham gia H6i doing Quin tri/Ban Dieu hanh.
DV' phOng giam gia cac khoan clAu tu'
Dy' phong giarn gia cac khoin dAu tu, duqc tinh toan du'a ten thong tu , 228/2009/TTBTC do B6 Tai Chinh ban hanh ngay 07 thang 12 nam 2009.

3.4

Cac khoan phai thu
Cac khoan phai thu, bao gem cac khoin phii thu tin khach hang va cac khoan phii thu
khac, duvc ghi nhan ban dau theo gia g6c va Won duvc phin anh theo gia goc trong thai
gian tiep theo.
Cac khoan phai thu dtrqc xem xet trich lap dkr piloting rui ro theo tuOi ncy qua han cua khoin
nq hoac theo dkr kien ton that c6 the xiy ra trong tarang hap khoan nor china den hpn thanh
toan nhung t6 chCrc kinh to lam vao tinh tang pha san hoac dang lam thu tyc giii the;
ngueri nq met tich, bo ton, sang bi cac ca quan phat luat truy to, xet xir hoac sang thi hanh
an hoac da chet. Chi phi dkr ph6ng phat sinh duvc hach toan vao chi phi quan ly doanh
nghiep tren bao cao ket qua hopt Ong kinh doanh giCra nien dO.
D61 vai cac khoan na phai thu qua han thanh toan thi mirc trich lap du , phong theo twang
d5n cua Thong tu' so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam
2009 nhu' sau:
Thai gian qua han

MU'c trich du phong

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

13A0 CAO TAI CHINH Q11)? 1/2012


Tong C6ng ty B6o hiem BIDV
3.7

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

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

4 - 5 nam

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

12/21

RAO CAO TAI CHINH Ql1' 1/2012


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

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

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

Der ph6ng phi chu,a duvc

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



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

13/21

BAO CAO TM C'HiNH QUY 112012


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

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

TIEN

Tpi ng5y 31 thang 12
nam 2011
VND

749.794.847

605.026.144

749.794.847

605.026.144

Tihn gt'ri ngan hang

36.278.346.296

17.056.226.088



5.

Tai ngay 31 thang
03 nam 2012
VND

Tpi ngay 31 thang
12 nam 2011
VND

101.413.297.303

143.889.012.493

23.771.362.646
37.641.934.657
40.000.000.000

36.340.585.857
37.758.426.636
69.790.000.000

Diu tu' nghn han khac

1.138.000.000.000

1.279.073.200.000

Tien gal co k9 han VND

trich lap theo qui Binh tai Thong tu , 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12
nam 2009 va theo chinh sach ke toan dia Tong C6ng ty ye du, phong giam gia dau tu' nhu, trinh bay
tai Thu* minh 3.3.
1 5 /2 I

BAO CAO TAI

QU1'( 1/2012


T6ng C6ng ty Bao hiem BIDV
CAC KHOAN PHAI THU

6.

Tai ngay 31 Chang 03
nam 2012
VND
355.571.938.705

Tpi ngay 31 (hang 12
nam 2011
VND
277.204.081.926

66.787.550.176
47.282.875.669

36.001.583.408
34.781.663.514

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

7.

TAI SAN CO DINH

7.1

Tai san c6 dinh him hinh

Nha oda, vat May mOc thief
bi
kien truc
VND

VND

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


28.361.387.359
2.385.103.636

2.300.000.000

6.140.353.500

22.080.299.476

225.838.019

30.746.490.995

-

(5.156.101.238)

(16.568.556.343)

(124.876.572)

(21.849.534.153)

(7.666.667)

(153.535.280)

(716.749.021)


2.292.333.333

BAD CAO TAI CHINH QIJN;"1/2012


Tong Cong ty BAo him BIDV
7.2

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

T6ng cong

2.152.579.273

2.152.579.273

2.152.579.273

2.152.579.273

(87.937.590)
(89.840.450)

(87.937.590)
(89.840.450)

Nguyen gia:
SO du, du kji


SO du' cuOi k9

1.974.801.233

1.974.801.233

7.3

Tai san co dinh vo hinh
Quyen SO' dung

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

Phan mem tin hoc
VND

Tong cong
VND

6.500.000.000



Gia tri con lai:
SO du, du k9

SO du, cuOi ky

17/21

BAO CAO TAI CHiNH

6.500.000.000

1/2012

6.500.000.000


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

8.

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

Tpi ngay 31 (hang
03 nam 2012
VND


1. DAu tu' chivng khoan dai flan

Trai phieu
2. Gop von lien doanh

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

PHAI TRA NGU'O'l BAN

9.

Ti
. ngay 31 (hang 03
nam 2012

Tpi ngay 31 (hang 12

VND

VND

Phai tra hoat dOng bao hiem goo

14.580.110.450

10.778.090.352

Phai tra hoat dong nhen tai bao hiem


THUS VA CAC KHOAN PHAI NQP NHA NUtiC

VND

SO phai nap
trong ky
VND

7.947.276.040
5.565.800.406

S6dauky

s6 cu6i ky

SO cla
VND

VND

12.140.906.907

10.558.982.735

9.529.200.212

7.471.931.843

5.565.800.409

BAO cAo TAI CHiNH QU'i' 1/2012


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

11.

Tai ngay 31
thang 03 nam
2012
VND

Trich b6 sung
trong ky
VND

Tai ngay 31
thang 12 nam
2011
VND

210.223.161.835
70.422.207.373
46.542.649.371
327.188.018.579

20.094.481.344
3.089.366.264
5.902.646.581

DV phOng
tai chin h

Dv h6 bOt
buOc

Loi nhuOn sau
loi
thue

TOng

VND

VND

VND

VND

VND

VND

VND

660,000,000,000

2,271,699,140


khdc
Gidm
khac
S6 du,
cu6i 1(9

660,000,000,000

13.

THUE THU NHAP DOANH NGHIEP

2,271,699,140

(6,577,533,810)

1,800,187,891

4,853,369,576

100,022,998,331

762,370,721,128

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

nhuan chiu thug.
13.1

Chi phi thus thu nh4p doanh nghiep

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

Qu)? 1/2012
VND

Qu.c/ 1/2011
VND

30.388.992.381

26.364.726.050

(501.265.008)

(688.188.298)

(501.265.008)

(688.188.298)

(501.265.008)

(688.188.298)

29.887.727.373


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

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

16 va

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

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

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

14.

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

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


(155.558.359.132)

155.558.359.132

6.680.469.110

(6.680.469.110)
(155.558.359.132)

(155.558.359.132)

6.680.469.110

6.680.469.110

.

i t .

C

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

u Tu

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

Ong Ton Lam Tung