Miu s6 B01-DN Dan vi bao cao: TOng cling ty co phan Bao hiem Quin dOi Don vi nhan:

BANG CAN DOI Kt TOAN Tir ngay 01/01/2013 an ngay 3 1/03/2 0 13

Don vi tinh: clang

SO cad nam Chi hen Ma" so So dau nam TM

1 I 3 phin tai san 4

A - Tai sin hru dOng vit dau hr ngan han (100=110+ 100 I. Tan 511.490.475.950 478.377.935.749

110 19.418.529.034 1. Tien mit tai quy (gem ca ngan phieu) 2. Tien ph ngin hang

24.919.143.404 111 V.OI 4.887.323.824 9.262.530.425 112 14.531.205.210 3. Tien dang chuyen 15.607.568.979 113

49.044.000 Cac khoin dau hr tai chinh ng.in han 1. Diu to chting khoan nem han

120 V.02 192.104.967.330 200.840.262.228 121 166.894.587.935 169.156.627.023 2. Diu to ngin han khac 128 35.650.000.000 44.500.000.000 3.Du phong giam gia cluing khoan dau to ngan han(*) 129 (10.439.620.605) (12.816.364.795) III. Cac khofin phii thu 130 249.075.864.228 223.692.531.152 1. Phai thu cua khich hang 131 121.292.065.942 107.500.169.777 -Cling ncr khach hang 131.1 67.715.618.863 68.171.173.959 - Phil thu cua hoot Ong nhin tai BH 131.2 21.240.711.016 12.508.331.809 - Phil thu cua hoat d'Ong nhuceng tai BH 131.3 5.999.750.289 10.916.241.972 - Phai thu khac cfut khach hang 131.4 26.335.985.774 15.904.422.037 2. Tra thrac cho ngutri ban 132 66.971.566.664 3. Thus GTGT ducrc khau trir 60.603.183.800

133 363.779.152 188.029.459 4. Phil thu nOi hi) 134 - VOn kinh doanh b cac don vi frac thuOc 135 - Phai thu nOi b0 ye hoot dOng kinh doanh 1351 - Phii thu nOi b0 ve CCDC \la vat ttr an chi 1352 - Phai thu nOi b0 ve dau to tai chinh 1353 - Phai thu nOi b0 'chic 136 5.Cac khoan phai thu kink 138 62.789.645.729 57.742.341.375

(2.341.193.259) 2.760.606.745

2.337.135.007 423.471.738

6. Dv phong cac khan phai thu kh6 doi (*) 139 (2.341.193.259) VI- Hang tan kho 140 2.746.196.848 1. Hang mua dang di hen dtremg 141 V.04 2. Nguyen lieu, vat lieu 142 2.438.892.060 3. Cling cu, dung cu 143 307.304.788 4. Chi phi kinh doanh der dang 144 5. Hang Ma 145 6. Hang grid di ban 146 7. Dv phong giam gia hang ton kho(*) 149 V- Tai sin Itru dOng khic 150 48.144.918.510 26.165.392.220

20.475.412.786 5.508.578.922

181.400.512

1. Tam img 151 42.122.605.454 2. Chi phi tra truck 152 5.840.912.544 3. Tai san thieu chi; xer ly 153 V.05 4. Cac khoin cam co ky cum kSr quy ngan hang 154 181.400.512 VI. Chi sir nghi0p 160 1. Chi sir nghiep nam hulk 161

Trang 1

Chi tieu MA sO So dilu nam SO cu6i nam 1 2 3 4 2. Chi sr nghiep nam nay

B. TM sin co dinh du ttr dal Ilan (200=210+220+23 I. Tai sin of• dinh

5 162 200 524.886.131.788 493.797.563.190 210 37.635.967.821 38.170.122.212 1. TM sin di dinh hum hinh 211 V.08 22.666.625.757 23.179.280.149 - Nguyen gia 212 42.752.779.372 42.010.211.379 - Gia fr4 hao mon luy ke(*) 213 (20.086.153.615) (18.830.931.230) 2. Tai sin c6 dinh thus tii chinh 214 V.09

- Nguyen gia 215 - Gia tri hao mon 1uy ke(*) 216 3. Til sin a dinh vo hinh 217 V.10 14.969.342.064 14.990.842.063 - Nguyen gia 218 16.539.155.926 16.539.155.926 - Gia tra hao men luST k (*) 219 (1.569.813.862) (1.548.313.863) IL Clic khoin du ttr tul chinh dal hp 1. Diu tu chimg khoin dai han

220 V.11 303.670.607.073 280.209.601.786 221 V.12 288.150.000.000 262.850.000.000 2. Geri) v6n lien doanh 222

3. Dau tu dai han khac 228 15.520.607.073 17.359.601.786 4. Dv phong giam gia chimg khoin du to dai han(*) III. Chi phi XDCB der dang

229 230 175.851.846.992 167.886.414.680 IV. Cic khoin kfr quy,14 culfc dii hn 240 7.727.709.902

6.135.258.652 7.531.424.512 1. ICS, qu, bio him 241 6.039.358.652 2. Cam co, k (14,14 cugc dii han khic 242 1.592.451.250 Ting tai sin

pan nguOn vein

1.492.065.860 250 1.036.376.607.738 972.175.498.939

A. Ng phai tra (300=310+320+330+340) I. lsty. ngin hn

300 598.563.584.137 543.766.693.019 310 231.905.272.422 225.898.887.845 1. Vay ngin han 311 V.15 124.000.000.000 82.706.360.000 2. Ng dai han den han tra 312

3. Phil tra cho nguti bin 313 32.107.333.166 34.028.575.759 - Phil tra can hoat dOng BH g6c 313.1 3.173.110.571 2.421.737.365 - Phai tra can hoat dOng rth4n tii BH 313.2 2.445.919.538 1.452.847.535 - Phii tra cüa hoat dOng nhtrgng tai BH - Phai tra ve hang hoi lao vi

313.3 19.298.733.059 27.646.261.920 313.4

-Phiitrikhic 313.5 7.189.569.998 2.507.728.939 4. Ngueri mua tra tie!' trtrerc 314 V.16 4.495.064.902 20.328.745.203 5. Thui vi cac khoin phai nOp nha nude 315 17.291.019.161 18.124.356.276 6. Phil tra tra tong nhin vien 316 V.17 7.019.909.007 10.523.896.875 7. Phil tra cho csic don vi nOi b0 317 - Phil tra ni bO ve vn kinh doanh 317.1 - Phii tra n(ii bO vA hoist dOng kinh doanh 317.2 - Phil tra nOi b0 ye CCDC, v4t to an chi 317.3 - Phil tra nOi b0 ve hoat Ong dEu tin TC 317.4 - Phil tra nei be Ve hog dOng khac 317.5 8. Csic khoin phii tra, phii n0p khac 318 V.18 46.991.946.186 60.186.953.732 II- Ng dii hn 320 1. Vay dai han 321 2. Ng dai han 322 19 3. Phat hinh trai phieu 323 III- Dkr phOng ngh4 vy 330 13 331.395.588.081 282.491.687.213

Trang 2

Chi tieu

9. Ngu6n von dAu to xay dung ca ban Ngutin kinh phi, quy khac

1. Quy du phong mat vi0c lam 2. Quy khen thuong va phtic lqi 3. Quy khen thuding va phuc lqi dem di diu to 4. Quy quan lY cua cap tr8n 5. NguOn kinh phi sir nghifp - Ngu6n kinh phi sir nghi8p nam truac - Ngu6n kinh phi sr nghi8p nam nay 6. Ngu6n kinh phi <Li hinh thinh TSCD Tang cfmg nguan van (430=300+400) phsin ngotti bang 1. Titi san thuo ngoii 2. VOt to hang boa nhan giur hO gia acing 3. Hang haa nhOn ban hp, nhan Icy giri, ky cuqc 4. Nq kho dei da xir ly 5. Hop d6ng bao hiem g6c chua phat sinh trach nhi8m 6. Hop dOng nhOn tai bao hiem chua phat sinh trach nhi8 7. Hop d6ng nhucmg tai bao hiem chua phat sinh trach n 8. Ngoai tO cac loci 9. Han mix kinh phi con lai 10. Ngulin von khAu hao hiOn co 11. CO phieu hru hank 12. Co tirc phai tra

1. Dv phong phi 2. Du phong town hoc 3. D,r phong b6i thtrang 4. D,r pitting dao dOng 1&n 5. Du phong chia lai 6. Dv pitting dam bao can doi IV- No. khgc 1. Chi phi phai tra 2. Tai san thira cher xti• 1Y 3. NhOn IcY guy, ky ctrqc dai han B. Ngu6n van chu so. hen (400=410+420) I- Mguan van, quy 1. Ngu6n von kinh doanh 2. ChenhlOch danh gia 1ai di san 3. ChenhlOch ty gia 4. Quy dAu to phat trien 5. Quy dg phong tai chinh 6. Quy du tri buOc 7. Quy du bit to nguy8n 8. Lqi nhuOn chua phan ph6i

Ma so Tel St) cuai 'Om SO dAu nam 2 3

331

332 333 334 335 336 340 341 342 343 400 410 411 412 413 414 415 416 417 418 419 420 421 422 423 424 425 426 427 428 430

V.22

4 237.255.690.694

51.689.527.781 42.450.369.606

35.262.723.634 5.259.860.134

2.467.293 30.000.396.207

437.813.023.601 437.813.023.601 400.000.000.000

7.407.157.895

30.405.865.706

1.036.376.607.738

(25.940.707.071)

198.735.728.226

43.101.970.695 40.653.988.292

35.376.117.961 5.373.254.461

2.467.293 30.000.396.207

428.408.805.920 428.408.805.920 400.000.000.000

6.936.947.026

21.471.858.894

972.175.498.939

(43.826.515.190)

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Chi tieu MA so 1. Lim chuyen den tu.hoat dOng kinh doanh 1. Tien thu phi NI hoa hang 01 52.920.716.889 2. Tien thu tir cac khodn nq phi va hoa hang 02 3. Tien thu ta• cac khodn thu duce giam chi 03 129.112.336 4. Tien thu tir cac hoat dang kinh doanh khdc 04 26.220.692.542 5. Trd tien bai thutrng bdo hiem 05 (12.176.344.065) 6. Tra tien hoa hang va cac khodn nq khdc dm kinh doanh BH 06 (10.138.621.385) 7. Tra tien cho ngutri ban, ngtrOi cung cap dich vu 07 (4.904.007.300) 8. Trd tien cho can b'ci ding nhan vien 08 (5.690.257.830: 9. Tra tien nap thug va cac khoan no nha ntroc 09 (2.750.799.393: 10. Tien chi khac cho hoat Clang kinh doanh 10 (11.961.056.028) 11. Tien irng truac cho ngtrai ban va tam ling cho CBCNV I 11 (7.830.833.074) Luu chuyin tien thuan tir hog dOng SXKD 23.818.602.692 20

II. Luu chuyin tien tir hoat Ong dAu to 1. Tien thu tir cac khodn dau to vac don vi khdc 2. Tien thu tar lai cac khoan dAu to khdc 3. Tien thu do bdn tai sin c6 dinh 4. Tien girl va dAu tv g6p von trong ky 5. Tien mua tai sin co dinh 6. Tien chi de cho vay, mua cat cong co no dm don vi khdc 7. Tien thu hoi cho va , bdn 10i cac cong co nq dm don vi khdc 8. Tien thu lAi cho vay, co drc va lqi nhuAn dtror chia Luu chuyen tien thuan tir hoot dOng d u tu.

22 21

(478.595.556) (36.204.500.000).

10.000.000.000

(26.683.095.556)

HI. Luu chuyin tien hoat dOn • thi chinh 1. Tien thu do di vay 2. Tien thu do cac chi]. ser hifu g6p von 3. Tien thu tir tai tien gui 4. Tien da tra no vay 5. Tien da hoan von cho cac chit sec hen 6. Tien Jai CIA tra cho cac nha dau ttr vac doanh nghiep 36 (323.328.285) 7. Giri tai cac to chat tin dung 37 8. Nhdn lai tien giri tCr cac to clnic tin ding Ltru chuyen tien thuAn tir hoat dOng tai chinh

Luu chuyen tien thuAn trong ky

60

70

31 32 33 572.740.919 34 35

38

Tien va cac khoin trong throng tien ton dau 1:57 _Anh huOng caa chenh Zech tY gia Tien va cac khoin broil throngtien ton cuoi nAm

40 249.412.634

(2.615.080.230)

22.033.609.264

19_41R 529 Old

Ky tir 01/03/2012 den 31/03/2012

ay 08 thong 04 nam 2013 Ke toan trtrerng

Anh TuAn e Nhtr Hai

TONG CONG TY CO PHAN BAO HIEM QUAN DQI 11111C rang 10 Tod nha. MB, S6 3 Lieu Giai, Ba Dinh, 1-1d NOi

ELAQ MEM CHIAN Doi Eqn thodi: 0462853388 Fax: 0462853366

BAO CAO CHUAN TIEN TE (Theo plurcrng pita') true tiep) Tai ngay 31 thcing 03 nom 2013

Ngu.oi 11-jp bieu

Le Thi Thanh Hai

TONG LONG TY CP BAO HIEM QUAN DOI TAng 10 toa nha MB s6 3 Lieu Giai, COng Vi, Ba

Dinh, Ha NOi

MAU B 09 -DNBH

THUYET MINH BAO CAO TAI CHiNH Tai theri diem 31/03/2013

I. DAC DIEM HOAT BONG CUA DOANH NGHLEP

1. Hinh thirc sir hiku von

T6ng C6ng ty Co phAn Bao hiem Quan Oi (goi tat la "T6ng Gong t") &rot thanh lap theo GiAy sso43GP/KDBH ngay 08/10/2007 do BO Tai chinh cap thai gian hoat Ong 99 nam. Can cu giAy phep dieu chinh so 43/GPDC/KDBH ngay 31/05/2011 cua BO Tai chinh, COng ty CP Bao hiem quan Oi chuyen thanh T6ng Ong ty CP bao hiem Quan dOi, von dieu le cua T6ng cong ty la 400 ty d6ng.

T6ng cong ty co Van phong chinh tai TAng 10 toa nha MB s6 3 Lieu Giai, Phuong COng Vi, Quan Ba Dinh 54 Le Van Luang (keo dai), xa Trung Van, Huyen Tir Liem, Thanh phO HA NOi va 24 COng ty g6m: Mic Ha N0i, Thanh ph6 1-16 Chi Minh, Hai PhOng, Da Nang, Can Tha, Wing Nai, Khanh Hoa, Khu vcrc Tay Nguyen, Gia Lai, Thera Thien Hue, Ng4 An, Quang Ninh, Khu vgc Tay Bac, Thai Nguyen, Nam Sai Gan va Bac Sai GOn, Thanh Hoa, Nam Dinh, Bac Ninh, Thang Long, Lao Cai, Yen Bai: Hai Throng, Vting Tau.

Ngay 01/04/2011 Thanh lap cong ty Cong ty co phAn Dau ttr MIC, thanh lap theo GiAy cheing nhan dang ky Doanh nghiep co phAn so: 0105199713 do SO Ke hoach va Dau to TP Ha N6i cap Ian dAti ngay 18/03/2011, dang ky sera d6i Ian thin 2 ngay 25/05/2011. VOn dieu le dm C6ng ty co phAn dau to MIC IA 300 t-S, d6ng.

Cong ty co try sa tai 54 Le Van Luang (keo dai), xa Trung Van, Huyen Ter Liem, Thanh pho HA NOi

T6ng s6 nhan vien cua T6ng cong ty tai ngay 31 thdng 03 nam 2013 la 755 ngtrai.

2. Nganh nghe kinh doanh va hog di)ng chinh

Hog Ong chinh cua T6ng cong ty la kinh doanh dich vu bao hiem phi nhan th9, bao gam cac nghiep vu ve bao hiem gOc, tai bao hietn, dau to tai chinh va cac boat dung khac theo quy dinh cua phap luat.

II. CO SO LAP BAO CAO TAI CRINH VA Ki7 KE TOAN

1. Co. so. lap BA° cao tai chinh

Bao cao tai chinh kern theo dtrgc trinh bay bang Ding Viet Nam (VND), theo nguyen the gia goc va phU hop voi cac Chuan my.c Ke toan Viet Nam, He thong Ke toan Viet Nam ap dung cho doanh nghiep bao hiem va cac quy dinh hien hanh khac ye ke toan tai Viet Nam.

Cac C6ng ty cua T6ng Cong ty thtrc hien hach toan phu thuOc. Bao cao tai chinh cua toan Cong ty &lye lap ten co sa Ong hop cac Bao cao tai chinh cua cac Chi nhanh va Bao

cao tai chinh cua Van phong C6ng ty sau khi bu trir cong ng n6i 136.

2. Ky ke toan

2.1 KS, ke toan cUa Tong C6ng ty Nam tai chinh cua Cong ty bat dau ter ngay 01 than 01 va ket thtic vao ngay 31 thang 12.

Nam tai chinh dAu tien cda Ong ty bat,dAutir ngay 08/10/2007 den ngay 31/12/2008. 2.2 KS/ ke toan Cong ty co phan dau tu MIC Nam tai chinh caa Cong ty bat dAu tit ngay 18 than 03 va ket tittle vao ngay 31 thang 12.

Nam tai chinh cda C6ng ty bat dAu ter ngay 18 thang 03 va ket thtic vao ngay 31 thang 12.

3. Hinh thin so Ike toan ap dyng: Chirng ter ghi so

4. Hinh thirc ke toan Ai) dung:

III. TOM TAT CAC CHiNII SACH Kt TOAN CHI) YEU

Sau day la cac chinh sach ke toan chit yeu duce Cong ty ap dung trong viec lap Bak) cao tai chinh:

1. Phtrang pilaf) ke toan hang ten kho:

Nguy8n tac danh gid: Hang ten kho cua C6ng ty dtrac ghi s6 theo gid geic Hach toan theo phtrang phdp ke khai thuOng xuyen

2. Tien NI cac khoin Wang dirung tien

Tien va cac khoan Wang ducmg tien bao gom.tien mat tai quy, cac khoan du tu ngin han co kha nang thanh khoan cao, dang chuyen doi thanh cac khoan tien mat xac dinh va it rui ro lien quan den viec biers Ong gid tri chuyen

3. Cac khoin phai thu va dy. phong no' kho doi

Dg phang phai thu kh6 dOi duce trich lap cho nhang khoan phai thu d'a qud han thanh toan tit sau thang tra len, ho4c cac khoan thu ma ngutri nq kho co kha nang thanh town do bi

thanh ly, phd san hay cac khO khan ttrong tu.

4. Tai san co dinh Mtn hinh va khAu hao

Tai san c6 dinh him hinh dugc trinh bay theo nguyen gia fret gia tri khau hao ley Ice.

Nguyen gid tai san c6 dinh hiru hinh bao gem gid mua va toan bo cac chi phi lien quan khac lien quan trgc tie]) den viec dua tai san vao trang thai san sang sir dung. Tai san co dinh him hinh &rot khau hao theo phuong phap throng thang dga tren th6i gian hau dung trac tinh, cu the nhtr sau:

Phuong tien van tai Thiet bi van phong

S6 nam 08 03 - 05

5. Tai san di dinh v6 hinh va hao mon

2

Tai san c6 dinh vo hinh &rot trinh bay theo nguyen gia trir gia tri hao mon lu'sv ke, the hien gid tri phan mem may tinh va dugc khau hao theo phuong phap thrOng thang trong yang 3 nam.

6. Chi phi tra truck dai han

Chi phi tra truac dai han bao g6m khoan tra trugc tien thud van ph6ng, chi phi thanh lap Cong ty va cac khoan chi phi tra trtrac dai han khk.

Tien thud van phOng tra trtrOc dugc phan b6 vao ket qua hoat &ling kinh doanh theo phuong phap duerng thang tucrng ring yea tiled gian thud.

Chi phi thanh lap bao g6m cac chi phi Oat sinh trong qua trinh thanh lap Cong ty trade ngay co Giay phep thanh lap va dirge danh gia la co kha nang dem lai lgi ich kinh to trong Wong lai cho Cong ty. Chi phi thanh lap ducyc phan bo theo phuong phdp throng thang trong yang ba nam ke tir ngay Cong ty chinh fink di vao hog &Ong.

7. Cac khoan dau ttr

Dau to tien girl ngan hang ngan va trai phieu: Cdc khoan dau tien ngan hang ngan han va trai phieu &rot ghi nhan theo phuong phdp giag6c gid mua cOng chi phi lien quan nhtr: phi mua bdn, phi lien lac, thud va phi ngan hang.

Cac khoan dau to chting khoan: Cac khoan dau to chimg khodn dugc ghi nhan bat du tit* ngay mua khoan chimg khoan dau to va dugc xac dinh gid tri ban dau theo nguyen gia va cac chi phi lien quan den giao dich mua cac khoan du to thong khoan. Tai cac ky ke toan tiep theo, cac khoan dau to chang khoan dugc xac dinh theo nguyen gia trir cac khoan giam gia dau to chimg khoan.

Du phong giam gid dau to cluing khoan dugc trich lap theo cac quy dinh ve ke toan hien hanh. Theo d6, Cong ty &rot phep trich lap du phong cho cac khoan dau hr chting khoan to do trao doi co gia tri ghi so cao hon gia thi truang tai ngay ket thilc nien dO ke toan.

D6i nhirng chtIng khoan niem yet, C6ng ty trich lap du phOng dua ten gia dOng ctin

ctia cac trung tam giao dich cluing khoan tai ngay cuOi 8. Ngoai tg

Cac nghiep vu phat sinh bang cac loaf ngoai to dugc chuyen d6i theo tS, gia tai ngay phat sinh nghiep vv. Chenh lech ty gia phi sinh tir cac nghiep vu nay dupc hach toan vao Bac cao Ket qua hoat dOng kinh doanh.

S6 du cac tai san bang tien va Ong no phai thu, phai tra có gee ngoai to tai ngay ket thtic nien dO ke Wan duce chuyen doi theo ty gia tai ngay nay. Chenh lech ty gid phat sinh do ddnh gia lai cac tai khoan nay dugc hach toan vao bao cao ket qua hog dOng kinh doanh. Lai chenh lech ty gia do danh gia lai cac so du tai ngay ket thiic nien dO ke toan khong dugc clang de chia cho chit sa hau.

9. Ghi nhisin doanh thu

D6i vai n hie vu bao hiem 6c: Doanh thu phi bao hiem g6c dugc ghi nhan khi don bao hiem &Tx cap cho khdch hang da co hieu luc va Cong ty da thu dugc phi hoac cho no phi.

3

Doi vii nghiep vu tai bao hidm:

Doanh thu nhan tai bao him dugc ghi nhdn ten ca sa ban xac nhan thanh toan giira Cong ty vii cac nha nhugng tai bao hiem.,Cong ty ghi nhdn doanh thu hog Ong nhdn tai bao him dtra tren cac ban chUng tai bao hiem sau khi co xac nhan cua ca hai ben (ben nhdn va ben nhugng tai).

Doi vii hoat don eau tu: Doanh thu tit cac hoat Ong khac cua Cling ty nhu cho lai dau to tidn geri ngan hang, co phieu, trai phieu va cac khoan doanh thu khac dugc ghi nhan khi phat sinh.

10. Ghi nhOn chi phi

Chi phi b8i thuomg bao hidm g6c dugc ghi nhdn tren ca sa phat sinh khi C6ng ty chAp thudn b8i thuesng theo th6ng bao b6i thuerng.

Cac khoan chi b8i thuomg nhdn tai bao him duce ghi !than khi phat sinh, teen co. sa bang thong bao tai cua cac nha tai bao hidm girl cho Cong ty va COng ty chAp thuan 138i thuemg.

Cac khoan thu doi b6i thuang nhugng tai bao him dugc ghi nhdn tren ca sa phat sinh theo s6 phai thu twang ling vii chi phi b8i thtrOng dd ghi nhdn trong nam va ty le nhuong tai.

Chi phi hoa hOng bao him g6c duct ghi nhan tren ca sa thtrc thu dugc cua doanh thu theo quy dinh cua 136 Tai chinh yeti cac khoan doanh thu phat sinh dugc khai thac qua dai bao hidm.

Cac chi phi khdo dugc ghi nhan khi phat sinh.

11. Thiel

Thu nhap chiu thud dirge tinh dtra tren kdt qua hoat d6ng kink doanh trong ndm va didu chinh cho mot so khoan chi phi khong dugc khau trix hoc khong dugc chap thuan la chi phi hop ly, hap le de tinh thud, va cac khoan Igi nhudn khong chin thud. Thud thu nhdp doanh nghiep dugc tinh theo thud suit la 25% tinh ten thu nhdp chiu thud.

Thud thu nhap hodn lai dugc tinh ten cac khoan chenh lech giaa gia tri ghi s6 va ca sa tinh thud thu nhap cua cac khoan muc tai san hoc cong ng ten bao cao tai chinh va dugc ghi

nhan theo phtrang phap dua tren Bang Can doi ke toan. Thue thu nhap hodn 1ai phai tra phai dugc ghi nhdn cho tat ca cac khoan chenh lech tam thai con tai san thud thu nhap hadn lai chi dugc ghi nhdn khi chic chin có du lgi nhudn tinh thud trong twang lai de khau trir cac khoan chenh lech tam theri.

Thud thunhdp hodn dugc xac dinh theo thud suit du tinh ap dyng cho ndm tai san dugc thu hoi hay ng phai tra dugc thanh toan. Thue thu nhdp hodn lai dugc ghi nhan Idi, 18 trir truong hop khoan thud dO cO lien quan den cac khoan muc dugc ghi thing vao von

ser hau. Trong trtrOng hgp dO, thud thu nhap hodn lai cling &roc ghi thing vao von chit so. hau.

Tai san thud thu nhap hodn lai va ng thud thu nhdp hodn lai phai tra dugc bia trir khi Cong ty co quyen hgp phap de bu trir giva tai san thud thu nhap hien hanh vii thud thu nhdp hien hanh phai n'Op va khi cac tai san thud thu nhdp hodn lai va ng thud thu nhdp hodn Iai phai tra lien quan tai thud thu nhdp doanh nghiep dugc quan ly bai ding mot ca quan thud va C6ng ty co du dinh thanh toan thud thu nhap hien hanh tren ca see thuan.

4

Cdc loaf thus khac duvc ap dung theo cac luat thuS hi6n hanh tai Vi6t Nam.

12. Der phong nghiep vu

Cong ty thtrc hi6n vi6c trich lap du phong nghi6p vu theo quy dinh tai dieu 96 Luat Kinh doanh Bao hiem va Nghi dinh so 46/2007/ND-Cp ngay 27 thang 3 nam 2007, Thong to so 125/2012/TT-BTC do BO Tai chinh ban hanh ngay 30 thong 07 nam 2012, theo c/O:

Du ',hong phi: mire trich lap du phOng phi duvc tinh bang 25% so phi gilt 141 trong nam d6i v6i cac loaf hinh bao hiSm van chuy6n hang hoa va bang 50% so phi gift 141 trong nam 0161 v6i cac loai hinh bao hi6m khac.

Di .1. phong bdi thwowg: Duvc Cong ty thtrc hi6n trich lap theo plurcrng phap temg h6 sa

cl6i vai cac ton that thu6c pham vi bao hiem khach hang da khieu nai nhung chiva giai quy6t. Mtic trich Iap dua ten trac tinh ton that phut sinh va phan trach nhi6m gilt lai cda Cong ty.

D6i vdi cac ton that da phut sinh thuOc trach nhi6m bdo hi6m nhtmg khach hang chtra thOng bao (IBNR): Theo Thong to 125/2012/TT-BTC ngay 30/07/2012 cda BO Tai chinh, cac tong ty bao hiem phai trich lap du phong IBNR theo s6 li6u th6ng Ice trong qua Ida Cong ty clang 14 va da dugc BTC chap nhan trich lap du phOng IBNR theo ty 16 3% doanh thu gilt lai trong nam.

, Du phOng dao clong len: Theo chuan mac ice toan Viet Nam s6 19 v6 Hop d6ng bao hiem, cac ton that chua Oat sinh va,khong ton tai tai ngay lap bao cdo tai chinh (bao ca du phong dao d6ng lOn) thi khong can thiet phai trich lap du phOng. Tuy nhien, Cong ty that

hi6n chinh such du phong theo quy dinh dm BO Tai chinh tai Thong to so 125/2012/TT-BTC ngay 30/07/2012, theo do, du ph6ng dao dOng Ian dtrot ap dung th6ng nhat d6i vdi tat ca loai hinh nghi6p vu la 1% phi gilt lai trong nam va duvc trich cho den khi bang 100% phi gilt 141.

IV. THONG TIN BO SUNG CHO CAC 'MOAN MUC TRINH BAY TRONG BANG CAN DOI ICE TOAN

1 - Cac khoan dau tu. nEin han

DAu to chimg khoan ngAn han (a) - Chang khocin niem yet tren cac trung tam giao djch cluing

khoan - Chting khoan than niem yit

Tien girl ngAn han tai cac ngan hang va TCTD (b)

ITy that dau to (c) Dau to ngAn han khac (d)

Du phong giam gia dau to ngin han (a)

31/12/2012 VND

31/03/2013 VND

169.156.627.023

3.166.539.088

165.990.087.935

44.000.000.000

500.000.000

166.894.587.935

904.500.000

165.990.087.935

35.650.000.000

(12.816.364.795) (10.439.620.605)

200.840.262.228 192.104.967.330 Ghi Affit khoein tien gai tgi ngan hang MB clang thuric TK quj beio hibn 2441: 6.000.000.000

- DAu to LIS/ that Mai Linh phan loai thanh dau to dui han 13.100.000.000

5

2 - Cac khan phai thu ne&I han

Phai thu hoat Ong bao hiem g6c

Phai thu ve boat Ong nhan tai bao hiem

Phai thu ve boat Ong nhucmg tai bao hiem

Phai thu boat Ong tai chinh

31/12/2012 VND

31/03/2013 VND

68.171.173.959

12.508.331.809

10.916.241.972

15.904.422.037

67.712.003.463

21.240.711.016

5.999.750.289

26.335.985.774

107.500.169.777 121.288.450.542

3 - Tra truck cho netdri ban

Tra trudc ve hoat Ong bac hiem

31/12/2012 VND

31/03/2013 VND

19.787.032.028 26.572.694.455 Tra truck hog dung nhuumg tai bao hiem

1.036.630.797 1.187.222.834 Tra truck cho nha thau XD Tra fru& khac cho nguari ban (*) 34.329.463.000 38.337.257.134

5.450.057.975 874.392.241

4 - Cac khoin phai thu khac 60.603.183.800 66.971.566.664

31/12/2012 31/03/2013 VND VND

Phai thu du an D47 Phai thu ban du an Mipec Phai thu ban co' phieu Tan Phil Long Cac khoan phai thu khdc (*)

21.554.177.740 18.023.040.000

18.165.123.635

57.742.241.375

21.554.177.740 18.023.040.000

23.212.427.989

62.789.645.729

5 - Phai tra neuiri ban

31/12/2012 VND

31/03/2013 VND

Phai tra ve boat Ong bao hiem gtic Phai tra hoat Ong nhan tai bac hiem Phai tra boat Ong nhuong tai bao hiem Phai tra khac cho ngutri bin

2.421.737.365 1.452.847.535

27.646.261.920 2.507.728.939

3.173.110.571 2.445.919.538

19.298.733.059 7.189.569.998

34.028.575.759

32.107.333.166

6

Tai sin vo hinh ting

(VND)

6. DAu tn. chirng khoan dal han

Trai phieu tap doan PIM Thai

31/12/2012

VND

31/03/2013

VND

45.000.000.000 45.000.000.000 Trdi phi& tap doan din luc

52.550.000.000 52.550.000.000 Trai phieu cong ty tai chinh va phdt trien doanh nghidp 50.000.000.000 50.000.000.000

Trai phieu tap doan Song da 50.000.000.000 50.000.000.000 Trai phieu HUD

50.000.000.000 ...........„=„...... 75.000.000.000

247.550.000.000

272.550.000.000

Dail ttr club:1g chi Quy": 300.000.000d

7. Cac khoan phai tra khac.

31/12/2012 31/03/2013

VND VND

Co tirc phai tra, Phai tra c6 phieu TPL Win LIS/ thdc dau to phai tra Phai tra tien thu doi bei thuong nhucrng tai chin GQ Phai tra khac

46.991.946.186

(*) Du phong giam gia du to ngan han &lye lap cho cac chimg khoan a nidm y6t, theo gid dOng cira cac trung tam giao dich chimg khoan tai ngay 31/12/2011 thu thap duoc ter C6ng ty co phAn chting khodn Sai GOn va Cong ty chUng khodn C6ng thuong

9. Chi tiet vay ngAn han

Chi tiet vay ngin han den 31/03/2013. - Vay VND: Ngan hang quan dOi : 74.000.000.000VND

25.000.000.000 d6ng vay ngay 02/01/2013 ddo han: 02/04/2013 25.000.000.000 deng vay ngay 25/01/2013 ddo han: 23/07/2013 20.000.000.000 d'ong vay ngay 28/02/2013 ddo han: 24/08/2013 4.000.000.000 deng vay ngay 13/03/2013 ddo han: 09/09/2013

- Vay VND Ngan hang Eximbank: 50.000.000.000VND 50.000.000.000 6ng vay ngay 13/03/2013 dac han: 09/09/2013

10. TA! SAN CO DINH

f Nguyen gig

I Tai ngay 9.135.118.613

14.089.811.948 14.054.586.948

26.599.025.076 13.299.512.538

19.498.116.708 60.186.953.732

19.637.846.700

Nha cira qt kien true

Pinrang WO van di (VND)

Thiet bi quiin IS, (VND)

7

1. Thud GTGT hang ban nOi dia 2. Thue thu nhdp doanh nghi0 3. Thue thu nhdp dai ly 4. Thue thu nhap ca nhan 5. Thue khic

ging

9.016.568.058 7.902.792.982

565.008.682 294.870.114

345.116.440

18.124.356.276

7.218,224.384 3.199.722.460

309.310.327 885.510.361 27.000.000

11.639.767.532

11.424.509.469

224.920.199 796.674.979 27.000.000

12.473.104.647

4.810.282.973 11.102.515.442

649.398.810 383.705.496 345.116.440

17.291.019.161

I Chi tieu SO phai nOp

dau k3' Phat sinh trong nam 2012

SO phai nop SO di noo

SO con rhai nOp cuoi ky

31/12/2012

I

23.407.528.002 9.467.564.764 j

16.539.155.926 I 58,549,367,305

Tang trong kY

824.373.430

Gam trong ky

81.805.437 Nguyen gig tai ngay 31/03/2013

9.135.118.613 23.407.528.002 10.210.132.757 16.539.155.926 Gid tri hao mon

1u9 ke

Gil tri hao mon luy Ice 31/12/2012

1.176.576.030 10.393.071.554 7.261.283.646 1.548.313.863

Tang trong V

Giarn trong Icy

35.879.280 Tai ngly 31/12/2012

1381.669.296 11.123.820.053 7.580.651.435 1.569.813.862 21.655.954.646 Gid trj con lgi

Tai ngly 31/12/2012

7.958.542.583 13.014.456.448 2.206.281.118 14.990.842.063

38.170.122.212 Tai ngly 31/13/2013

7.753.449_317 17 783.707.949 h.ohy.oun.491 I 14.969.342.064 I 37.635.967.821

205.093.266 730.748.499 355.247.069 21.499.999

824.373.430

81.805.437

59.291.935.298

20,379,245,093

1.312.588.833

11.THUE VA CAC KHOAN NGHIA VV PHAI NOP NSNN

12-Du• phone nehiep vu 31/12/2012 VND

Tang trong ky Clam trong ky VND VND

31/12/2012 VND

8

Dtr phong phi 198.735.728.226 87.575.982.431 -49.056.019.963 237.255.690.694

Dv phong b6i thuomg + IBNR 43.101.970.695 8.587.557.086 51.589.527.781 Dtr phong dao eking Ian 40.653.988.292 1.796.381.314 42.450.369.606 T;ing 282.491.687.213 97.959.920.831 -49.056.019.963 331.395.588.081

Ghi chu•

Trong d6: 51.589.527.781 dOng dkr phong bOi thtrimg thuOc trach nhiem Diu lai Bao gom trich du phong boi thucmg IBNR 9.394.982.352d (du phong bot thucmg chua thong bao, dang14,

3% v6i BTC) va 42.194.545.429d trich du phong bOi Mining thiing ke theo ho so dal thong bao.

13. Thue thu nhap doanh nghiep

Lqi nhua'n tru.O'c thud trong ky Tr*: Thu nhap khong chin thud

Niim 2012 31/03/2013 VND

30.390.880.960

VND

12.603.939.841

- Chuyin 13 tinh thud TNDN ky truck - Nhan c8 lac bang tan va cd phau 38.978.800 - Thu nh dp do dcinh gia Igi chenh Idch ty gia cuoilg)

COng: Cac khoan chi phi khong ductc khAu trir - chenh ach 0", gia 124.369.767

- ThU lao Hdi dang quan tri 1.134.900.000 194.950.000

Lqi nhufin tinh thud 31.611.171.927 12.798.889.841 Thue suAt Thud Thu nhAp Doanh nghiep 25% 25%

Ttng thud thu nhfip Oat sinh trong ky 7.902.792.982 3.199.722.460

14-K*00,10 ctrac dai han

Ky quy dai han bao g6m khoan ky quy phap dinh duy tri trong suot qua trinh boat Ong 46/2007/ND-CP ngay.27 thang 03 nam 2008 caa doanh nghiep bao hiem. Cac khoan Icy quy c6 phOng.

bao hiem (6 ty d6ng Wong throng 2% von caa Cong ty theo quy dinh tai Nghl dinh s6 Chinh phi) quy dinh the dO tai chinh doi voi

n lai la cdc khoan d4t coc dai han thud van

15. Dan to yi) ding ty con.

Dau tir vao Cong ty Con the hien khoan g6p veri s6 den: 15.300.000.000VND tmmg throng ty le &rang Le Van Lacrng (Iceo dal), xa Trung Van, Huyen

16. G6p von lien doanh.

Gap von lien doah the hien dir an hop tac kinh to ky thuat C6ng nghiep Qu6c phong de

vein vao COng ty CP AU to MIC ( MIC Invest) von gOp: 68.12%. MIC Invest c6 tru soy tai 54, Tir Liem, Thanh ph6 Ha NOi.

dau to gitta T6ng cong ty vdi TOng co/1g ty xay dtrng toa nha tai 198A, &rang 03/02,

9

phtrang 12, quan 10, thanh pho He Chi Minh. Theo hop dOng lien doanh, sau khi vi8c xay dung hoan thanh, T6ng cong ty se duet sex dung 2 san de lam van ph6ng, cac san con lai se ducyc cho thue va huang thu nhap &ye chia tir hoat deng cho thue trong 20 main ket tir khi xay dung hoan thanh. Hi8n tai du an clang trong giai loan thiet k8.

17. Cdc khoin Hau ttr &di hqn khac.

Cdc khoan dAu tudai han khdc tai ngay 31 thang 12 nam 2012 la s6 du khoan uy thdc qua Ngan hang Thtrang mai co phan Quan dOi (MB) voi Irmo dich cho can b0 cong nhan vien cua,Tong cong ty vay trong thei han tir 3 den 5 nam. Theo hop long uy thdc cho vay so 01- 261

2/2007/UTCV/MIC-MB ngay 26 thang 12 nam 2007, Tong cong ty &roc huang lai suat thoa thuan tren so yen uy thdc sau khi trir di phi uy that phai tra cho ngari hang MB la 0.05%/thdng tinh tren s6 du binh clan. Viec thanh town gOc va iai &roc thirc hien qua khau trir tai khoan ltrang dm can be cong nhan vien ma tai MB. Cdc khoan vay nay kh ing dux dam bao tai san. Tuy nhien, ban Tong giam doc da danh gid rui ro cang nhu kha nang thu hOi va tin tuong rang Ichong c6 khoan no khe clOi nao can phai lap du phong ngay 31/12/2012.

18-Van chti so• ham

Tai ngay 31/12/2012 Gop vein dieu

Quj, dcr trG

Von dieu ig bit butic

VND VND 400.000.000.000 6.936.947.026

LQi nhulan chira Win phi

VND 21.471.858.894

Tiing VND

428.408.805.920

Lei nhuan trong nam

Tai ngay 31/12/2012

400.000.000.000

6.936.947.026 21.471.858.894

9.404.217.681 -470.210.869

428.408.805.920

trong nam Trich quy trong nam (*) Tra ct, tire trong nam (**)

Chi khfic Tai ngay 31/12/2012

470.210.869 9.404.217.681

400.000.000.000

7.407.157.895 30.405.865.706 437.813.023.601

19. NGUON VON — QUY

Chi titt von ditu 18: Theo giay phe Tong ding ty la: 400 ty dOng. Tai ngay 31/1

thanh lap va hoat dOng sfra doi, von clieu le cua 2/2012 von cli6u le c6 dong gOp du nhu sau:

TEN CO DONG

Cong ty TNHH MTV Vat to TOng hop 1 Cong Ty CO PhAn Hod Dail Quan Dei C6ng ty TNHH MTV 319 Tang Cong ty kinh to kj", thuat cong nghi phong (Day la Cong ty GAET) Ngan Hang TMCP Quan DOi Cong ty TNHH MTV Tong Ong Ty Xay Dung Twang San Tong Cpc Cong nghi8p Qutic phong COng ty TNHH MTV Ca din va vat lieu no 31 Cong ty TNHH MTV DOng TAu Hong Ha Cong ty TNHH MTV Di8n ca - FlOa chAt 15

TONG SO CP

100,000 2,800,000

500,000

300,000 19,906,500

2,000,000 500,000 200,000 700,000 200,000

TV TONG GIA TRI Lt(%)

1,000,000,000 0.25% 28,000,000,000 7.00% 5,000,000,000 1.25%

3,000,000,000 0.75% 199,065,000,000 49.77%

20,000,000,000 5.00%

5,000,000,000

1.25% 2,000,000,000 0.50%

7,000,000,000

1.75% 2,000,000,000 0.50%

ep Qu6c

10

23.651.221.475 400.000.000

591

Gong ty CP Dich vu Thuong Mai Xuat nhjp khAu Vidt Phap

Cong ty CP HFM Vidt Nam Co dung khac Ring cOng

3,980,000 20,000 87,935

39,800,000,000 200,000,000

87,935,000,000 400,000,000,000

9.95% 0.05%

21.98%

19. LAI Ca BAN TREN CO PHIEU

Chi tieu Lgi nhujn sau thud Trich guy du tit b& buOc

Lgi nhujn den tinh lai ca ban tren CP S6 CP clang itru hanh binh guan Lai co' ban tren c6 phidu

20. Doanh thu hoat cling tai chinh

8.934.006.512 400.000.000

470.210.869

Nam 2012 31.941.725.622

Nam 2013 9.404.217.381

1.182.561.074

Thu lai tidn gui co ky han Thu iai ti6n giri khong ky han Lai cho vay

Co tiro, lgi nhujn dugc chia, repo c6 phidu Thu nhjp tir hog ding kinh doanh thing khoan, trai phidu Chenh ldch tS, gia Lai khac

31/12/2012

VND 819.533.836

4.132.663.023 38.978.800

35.178.818.338 90.279.591 77.823.290

31/03/2013

VND 522.468.260

707.015.266 248.900.000

10.267.708.332 32.866.612

40.338.093.878 11.778.958.470

21. Chi phi boat cling tai chinh

Lai tin vay LO chenh ldch ty gia L8 kinh doanh c6 phidu Trich du ph6ng gam gia du to ngsan han Chi phi hoat ding tai chinh khac

31/12/2012

VND

378.886.299 10.580.231.680 2.345.399.580

13.304.517.559

31/03/2013

VND

-89.374.382

593.990.210 504.615.828

21. Thu nkap khac

31/12/2012

31/03/2013

Thu nhjp tir du an MIPEC Tower Thu nhjp khac

VND 4.213.351.661 1.414.637.127

VND 1.125.000.000

4.061.151

5.627.988.788

1.129.061.151

11

22. Chi phi khac

Thu nhap tir du an MIPEC Tower Thu nh4p khac

31/12/2012

VND

31/03/2013

VND 3.355.956.230

45.324.393

10.672.974 3.401.280.623 10.672.974

Thu nhOp clia Ban fling ghim doc (prong, thirong) 2.794.163.030 2.865.533.000

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