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

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


1-Ong C6ng ty B6o hien' BIDV

BRIX Lvc
Trang

BAO cAo

TAI CHINH

Bang can ci6i ke toan

3-4

Bac cao kat qua hopt Ong kinh doanh

5-6

Bac cao Ityu chuyen tien to

7-8

Thuyat minh bac cao tai chinh

2.739.737.717.079

17.852.842.302
605.026.144
17.108.216.158
139.600.000
1.326.187.410.176
74.099.012.493
1.279.073.200.000
(26.984.802.317)

27.154.935.256
528.687.620
26.626.247.636
2.334.382.472.464
95.076.808.680
2.261.500.000.000
(22.194.336.216)

313.457.715.267
282.863.261.290
7.994.634.946
28.375.581.984
(5.775.762.953)

371.506.891.848
369.396.716.053
6.886.705.041
2.017.073.707
(6.793.602.953)

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

4

130
131
133
138
139

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

6

150
151
152
153
154

V. TA' san ngdn han khac

(20.956.015.615)

214
215
216

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

7.2

2.092.547.941
2.152.579.273
(60.031.332)

-

217
218
219

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

7.3

56.057.850
(56.057.850)

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

9.398.989.689
6.000.000.000
3.368.989.689
30.000.000

11.055.939.057
6.000.000.000
5.025.939.057
30.000.000

250

TONG CQNG TAI SAN

1.871.559.439.063

2.948.296.513.190

BAO CAO TAI CHINH QUY IV/2011

5

8




10

318
319

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

320
322

11. Ng, clai hpn
1. Ng dai han

330
331
333
334

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

400

B. VON CHU SO HOU

410


1.918.279.498.368
238.165.973.432

15.922.359.442

11.030.003.267

557.652.552.288
1.390.791.951

1.668.567.469.499
516.052.170

542.138.757
542.138.757

-

11

292.386.155.501
189.622.172.949
62.123.979.762
40.640.002.790

297.737.799.158
184.832.053.862
75.549.851.923
37.355.893.373

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

TO ngay 31 thang
12 nam 2011
2.293.099.309

Ti ngay 30 thang 09
nam 2011
2.293.099.309

74.577,64

56.022
287

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

cO'PHAN

*

BAO HIEhl

NGAN HANG
TRIEN /
-5- VA P


ma so

Chi deo

Thuyet
minh

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

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

196.377.974.252

621.331.221.751

16.084.071.779

66.682.862.440

(102.993.277.169)
(99.499.833.161)
(3.493.444.008)


Thu hoa h6ng kinh doanh bao him

21.023.690.830

69.664.040.968

10

Thu khac hog dOng kinh doanh bao
him

6.874.202.170

18.883.117.104

13

Thu khac

6.874.202.170

18.883.117.104

14

Doanh thu than ter hog Ong kinh
doanh bao him

132.571.370.660

21

B6i thu'o'ng thu6c trach nhi6m giir ig

(50.629.168.471)

(173.150.112.990)

23

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

13.613.628.421

2.425.392.878

24

Trich chy phong dao dOng lom

(3.284.109.417)

(12.106.589.819)

(46.770.756.670)

(142.022.514.203)

31


Tong Cong ty Bao him BIDV

ma so

Chi tido

Thuyet
minh

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

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

(87.070.406.137)

(324.853.824.134)

45.500.964.523

136.925.339.795

(94.597.812.173)


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

13
13

(33.510.441.086)
110.318.060.024

286.693.765.382
(146.355.154.986)

51

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

14

76.807.618.938

140.338.610.396

52
53

Thu nhap khac
Chi phi khac

(299.629.417)
(278.734.577)


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

62

Lai co' ban tren co phi6u

15

28.958.256.105

100.048.554.464

(5.164.900.702)

(21.054.665.188)

23.793.355.403

78.993.889.276

361

1.197

TO 't4G1 Cl oNG TT
CO ' PHAf4

(Th

Dan VND
Ins40
Z0

CHi TIEU

,
Thuyet
minh

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

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

1

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

2
3
4
5
6

Khau hao tai san co clinh
Cac khoan dkr phong

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

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

20

Lu'u chuy6n tin than tip hat dOng kinh doanh

64.975.653.051

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

21

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

22

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

23


;0mG1,CoNG Ty

0

cjipHAN
BA°
VA Phi4ANTGTRIEN

7

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

8/19

BAO CAO TA1CHINH QUV IV/2011

N

Ong Ton L5m Tung

Quyen TOng Giann doc


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

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

Linh vu'c hoat clang:

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

Von dieu le:

660 t9 VND

Ca ceu von dieu re:

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

Ten cong ty:

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

a


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

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

2.3

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

2.4

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

3.

CAC CHINH SACH Kt TOAN CHO YEU


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

BAO CAO TAI CHINH QUY 1V/2011


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

3.4

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

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

3.6

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

9

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


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

3.7

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


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

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

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

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

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

BAO CAO TAI CHINH QUN;T IV/2011

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

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

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

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

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

BAO CAO TAI CHINH QU)'LI IV/2011



Ngoai tO

605.026.144

Teen gCri ngan hang

17.108.216.158

Trong do:
VND
Ngoai tO
Tien dang chuyen

15.495.132.306
1.613.083.852
139.600.000
17.852.842.302

DAU TU' NGAN HAN

5.

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

74.099.012.493

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

6.

Tai ngay 31 thang 12 n5m 2011
VND
237.997.165.934

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

35.303.829.123
35.601.211.118
162.840.509.608

Phai thu hoot ding nhugng tai bao hiem

4.251.616.085
81.236.312.286

Phai thu khac ter khach hang


TOng Ong

VND

VND

VND

VND

SO du, dau kjt
Mua mai
Tang khac
Giam khac

6.094.969.864
15.000.000
(54.720.000)

22.025.579.476

225.838.019

SO du, cuOi k9

6.055.249.864

54.720.000
22.080.299.476

(21.877.440.411)

Nguyen gia:

Gia tri hao m6n:

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

9

(43.184.430)
43.184.429
(5.156.101.238)

BAO CAO TAI CHINH QU):' IV/2011

(16.596.462.601)


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

Phtrang tiOn
van tai

Tai san

c6 dinh thud tai chinh

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

Phvang tin va'n tai
VND

T6ng c6ng
VND

2.152.579.273

2.152.579.273

2.152.579.273


c6 dinh vo hinh

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

Phan me'm tin hoc

Tong Ong

56.057.850
56.057.850

56.057.850
56.057.850

(56.057.850)
(56.057.850)

(56.057.850)
(56.057.850)

SO du' Tau k9

SO du' cuoi

50.000.000.000

GO von du

vao cong ty khac

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

191.938.334.121

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

9.

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

8.830.341.808
18.881.799.739
217.690.959.637
4.603.336.155
3.791.310.141



5.164.900.700

5.241.823.616

2.687.602.616

11.030.003.267

22.190.657.228

SO cuOi ky

VND

VND

7.393.557.584
4.984.422.195
4.920.321.274
17.298.301.053

7.748.353.782
5.164.900.702
3.009.104.958

15.922.359.442

VU
Tpi ng5y 31 thang 12

17/19

SO era nip

BAO CAO TA1CHINH QU).,I IV/2011

62.123.979.762
40.640.002.790
292.386.155.501


Tong C6ng ty Bgo hiem BIDV
12.

VON CHU SO' HCPU

Von Btu 10

Von khac

Du phOng

Du' ha

tai chInh

Lcri nhuan sau
thug
lai


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

660.000.000.000

2.271.699.140

(6.215.238.666)

(6.215.238.666)

660.000.000.000

2.271.699.140

(6.215.238.666)

1.800.187.891

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

15.

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

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

5.164.900.701

Chi phi thug thu nhap doanh nghiep

5.164.900.701

15.2 Thu thu nhap doanh ngh iep hien hanh

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

146.419.822

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

(8.445.073.111)

Phan lei tip ding ty lien doanh. lien ket

(1.825.848.811)

Co tire nhan cluvc khong chiu thus TNDN

(6.619.224.300)

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

20.659.602.816

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

20.659.602.816

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

5.164.900.702

Thu6 TNDN (phai thu)/phai tra diu ky