t6ng cong ty c6 phan baohiern ngan hanq 8au tu-va phat...

T6ng Cong ty C6 phan Bao hiernNgan hanq 8au tu- va Phat trien Vi~t Nam

BAa cAa TAl CHINH HQ'P NHAT

Quy I narn 2016

\(

T6ng Cong ty Bao hiem BIDV

Ml)C Ll)C

Trang

BAo cAo TAl CHiNH HOP NHAT

Bang can d6i ke loan h9'P nhat

Bao cao ket qua heat dQng kinh doanh h9'P nhal

Bao cao hru chuyen ti€!n t~ h9'P nhat

Thuyet minh bao cao lai chinh h9'P nhat

3-6

7 - 9

10 - 11

12 - 30

2

Tong Cong ty Bao hiern BIDV

BANG CAN 801 KE ToAN HOOPNHATTei ngay 31 lhang 03 netn 2016

Don vi" VND

TAl SAN Ma Thuy~t Tai ngay 31 thanq Ta] nqay 31 thanq56 minh 03 narn 2016 12 narn 2015

A - TAl SAN NGAN H~N 100 3.776.554.259.265 3.692.463.409.312I. .Ti~n va cac khoan tu-o-nq dll'O'ng

110 105.337.044.392 253.572.611.354tien1.Ti€!n 111 4 80.337.044.392 77.572.611.3542. Cac khoan tll'ong dll'ong ti€!n 112 25.000.000.000 176.000.000.000II. f)~u tll' tai chinh ng~n han 120 5 1.962.306.465.902 1.963.877.613.022

1. Chu'ng khoan kinh doanh 121 135.233.301.286 76.929.280.4992. Dl,J' ph6ng giam gia chu'ng khoan kinh

122 (8.890.250.018) (5.197.652.878)doanh3. 8au tll' nam giQ>d§n nqay dao han 123 1.835.963.414.634 1.892.145.985.401

III. Cac khoan phai thu ng~n han 130 499.191.587.070 381.436.691.124

1. Phai thu ng~n han cua khach hang 131 400.413.247.733 327.997.053.231

1.1. Phai thu ve h9'P a6ng baa hiem 131.1 6 394.304.041.516 322.086.269.998

1.2. Phai thu klusc cue khach hang 131.2 6.109.206.217 5.910.783.233

2. Tra truce cho ngu'ai ban ng~n han 132 1.339.439.102 1.551.758.776

5. Phai thu ng~n han khac 136 7 116.411.306.303 71.210.725.039

6. Dl,J' phonq phai thu ng~n han kho doi 137 (18.972.406.068) (19.322.845.922)

IV. Hang ton kho 140 599.095.238 529.247.157

1. Hang ton kho 141 599.095.238 529.247.157

2. Dl,J' pbonq qiarn gia hang ton kho 149 - -

V. Tai san ng~n han khac 150 75.720.243.364 64.430.741.917

1. Chi phi tra tnro'c ng~n han 151 10 72.099.326.809 63.523.595.575

1.1. Chi phi hoe h6ng cnue phan bo 151.1 70.187.640.506 61.648.202.424

1.2. C/1i phi Ira truce ng~n lien khac 151.2 1.911.686.303 1.875.393.151

2. Thu§ GTGT duoc kh~u tny 152 3.620.916.555 907.146.342

VI. Tai san tai bao hi~m 190 18 1.133.399.823.299 1.028.616.504.738

1. Dl,J' phonq phi nhll'9'ng tai bao hiem 191 399.262.732.462 347.927.493.0392. Dl,J' phonq boi thu'ang nhll'9'ng tai bao

192 734.137.090.837 680.689.011.699hiernB - TAl SAN oAI HJ;>.N 200 898.794.560.550 651.785.996.538

I. Cac khoan phai thu dai han 210 15.336.158.050 14.113.514.378

1. Phai thu dai han cua khach hang 211 - -

2. Tra truoc cho ngu'ai ban dai han 212 - -

4. Phai thu dai han khac 216 7 15.336.158.050 14.113.514.378

4.1. Ky qui baa hicm 216.1 6.000.000.000 6.000.000.000

4.2. Phai Ihu dai nen khac 216.2 9.336.158.050 8.113.514.378

5. Dl,J' phonq phai thu dai han kh6 doi 219 - -

3

\)

Tong Conq ty Bao hiem BIDV

SANG CAN 861 KE ToAN HOP NHAT (tiep theo)Tei ngay 31 tMng 03 ntim 2016

Don vi' VNfJ

TAl SAN Ma Thuyet Tai nqay 31 thanq Tai nqay 31 thanqso minh 03 narn 2016 12 narn 2015

II. Tai san c6 dinh 220 33.196.410.908 33.765.016.3821. Tai san c6 dinh hG>uhinh 221 8 26.594.616.712 27.146.722.186Nguyen gia 222 66.412.354.834 65.352.315.643Gia trl hao man luy k~ 223 (39.817.738.122) (38.205.593.457)2. Tai san c6 dinh vo hinh 227 9 6.601.794.196 6.618.294.196Nguyen gia 228 6.739.599.125 6.739.599.125Gia tr] hao man luy k~ 229 (137.804.929) (121.304.929)III. Tai san dc'Ydang dai han 240 97.317.909 97.317.9091. Chi phi xay dl.,mg CO' ban dry dang 242 97.317.909 97.317.909IV. £)~u tll' tai chinh dili han 250 5 849.201.676.782 603.163.655.3001. 8fJu tll' VaG cong ty con 251 - -

2. 8fJu tu VaG conq ty lien doanh, lien k~t 252 - -

3. 8fJu tu g6p von vao don vi khac 253 125.946.505.000 125.946.505.0004. DI.,J'phang dfJu tll' tai chinh dai han 254 (16.755.601.931 ) (16.755.601.931 )5. 8fJu tu narn giiY d~n ngay dao han 255 740.010.773.713 493.972.752.231V. Tai san dai han khac 260 962.996.901 646.492.569

1. Chi phi tra truoc dai han 261 10 962.996.901 646.492.569

2. Tai san thue Lhu nhap hoan lai 262 - -3. Thi~t b], vat LlI', phu tung thay th~ dai 263 - -hC,ln

4. Tai san dai han khac 268 - ----

TONG CQNG TAl SAN 270 4.675.348.819.815 4.344.249.405.850

4

/.

1

Tong C6ng ty Bao hiern BIDV

BANG CAN 801 KE ToANTei ngay 31 (hang 12 nam 2015

r----- .NGUON VON Mii Thuyet Tal nqay 31 thanq Tal nqay 31 thanq

56 minh 03 narn 2016 12nam2015--A - NQ' PHAI TRA 300 2.600.492.529.763 2.312.701.365.388I. N9' ng~n han 310 2.591.987.208.036 2.304.496.043.661

1. Phai tra eho ngu'cyi ban ng~n han 311 415.570.948.373 307.550.330.3571.1. PhEli Ira v~ h9'P d6ng bao hitJm 311.1 11 415.335.182.810 307.343.606.2941.2. PhBi (ra khac cho ngwi ban 311.2 235.765.563 206.724.063

2. NgU'ai mua tra tien truoc ng~n han 312 12.309.145.123 6.209.193.205

3. Thu~ va cac khoan phai nop Nha nU'ac 313 12 44.987.467.441 31.817.313.865

4. Phai tra ngu'cyi lac d¢ng 314 24.589.527.793 38.783.686.576

5. Chi phi phai tra ng~n han 315 13 13.083.239.393 14.924.414.4346. Doanh thu hoa h6ng chira dU'9'c hU'ang 318.1 14 85.105.095.113 73.971.584.762ng~n han7. Doanh thu chua thuc hien ng~n h~n 318.2 3.007.117.388 6.940.508.479

8. Phai tra ng~n han khac 319 15 34.130.201.982 29.552.696.758

9. Quy khen thu'ang, phuc 19'i 322 130.029.649 5.389.533.649

10. Dl:l' phonq nghi~p vu 329 18 1.959.074.435.781 1.789.356.781.57610.1. Dl,J'ph6ng phi bao hiem g6e va nhan

329.1 944.937.283.748 873.565.330.247tai bao hiern10.2. Dl,l' ph6ng b6i thuonq bao hiern g6e

329.2 932.928.4 87.723 837.332.406.448va nhan tai bao hiem10.3. Dl,l' phonq dao d¢ng Ian 329.3 81.208.664.310 78.459.044.881

II. N9' dili han 330 8.505.321.727 8.205.321.727

1. Phai tra dai han khac 337 15 3.030.570.343 2.730.570.343

2. Thu~ thu nhap hoan lai phai tra 341 5.474.751.384 5.474.751.384

3. Dl,l' ph6ng pha: tra dai han 342 - -B - VON CHU SO' HIYU 400 2.074.856.290.052 2.031.548.040.462

I. V6n chu scY hiYu 410 16 2.074.856.290.052 2.031.548.040.462

1. V6n gap cua chu sa hCfu 411 1.172.768.950.000 1.172.768.950.000

- Co pl7iou pl70 Il16ng c6 quy~n bitJu quyef 411a 1.172.768.950.000 1.172.768.950.000

- Co pl7iou U'Udai 411b - -

2. Th~ng du' v6n co pban 412 655.565.033.362 655.565.033.362

3. ce phieu quy (*) 415 - -

4. Chenh I~eh danh qia lai tai san 416 - -

5. Chenh I$eh ty gia h6i doai 417 1.642.889.339 2.771.814.246

6. Quy d~u tu phat trien 418 1.800.187.891 1.800.187.891

7. Quy dl,l' tn} b~t buoc 419 22.310.289.169 22.310.289.169

8. Quy khac thuoc v6n chu sa hCfu 420 - -

9. L9'i nhuan sau thu~ chua phan phoi 421 174.831.508.794 132.536.57(3.307- LNST cl7U'8ph{Jn pl7Di lUy ke den eUDi ky

421a 62.121.577.889 41.506.597.246ttvoc- LNST cl7U'8phan phOi ky nay 421b 112.709.930.905 91.029.979.061

10. LQ'i ich cua co d6ng kh6ng kiem soat 429 45.937.431.497 43.795.189.487--- ----TONG CQNG NGUON VON 440 4.675.348.819.815 4_344.249.405.850

fJan vi' VNfJ

5

Tong Cong ty Bao hiem BIDV

CAC CHi TIEU NGoAI SANG CAN 861 KE TOANDan vi' VND

CHiTlEU Maso Thuyet Tai nqay 31 thanq Tai ngay 31 thimgminh 03 narn 2016 12 nam 2015

1. NQ' kh6 doi da xu' Iy (VN8) 2.293.099.309 2.293.099.3092. HQ'p dong bao hiem g6c chua phat 2.074.585.172 1.274.258.462sinh trach nhiern (d6ng Viet Nam)3. Ngo<;li t$ cac loai -

- Lao Kip (LAK) 3.825.718703 4.908.286.357- Bat Thai (THB) 491.830.263 2.249.432,42- 86 la My (US$) 178.589,85 248.841,53- Euro (EUR) 243,26 253,08- AUD 12.370,34 12.384,85

-\

ongNguyen Xuan 86ngChuyen vien Ban Tai chinh k~ toan

Ba Lai Ngan GiangK~ toan trU'Crng

6ng Tr~n Hoai AnT6ng Giarn d6c

Ha NQi, Viet NamNgay 27 thang 04 narn 2016

6

Tong Cong ty Bao hi~m BIDV

BAo cAo K~T QuA HOAT 8QNG KINH DOANH HOOPNHAT

Quy I narn 2016

PHAN 1-BAO cAo KET QuA HO~ T DQNG KINH DOANH T6NG HQ'PDon vi' VN£J

Ma Quyl Liiy ke tiP dau nilm den cuoi quy nayChi tibu so

Niimnay Niim truoc Niim nay Niim truoc--~ .-

1. Ooanh thu thulin hoat dongkinh doanh bao hi6m 10 304.845.768.976 227.036.193.085 304.845.768.976 227.036.193.085

2. Ooanh thu kinh doanh b~tdong san dliu tU' 11 - - - -3. Ooanh thu noat dong tilichinh 12 45.521.979.460 27.079.935.236 45.521.979.460 27.079.935.236

4. Thu nh~p khac 13 177.018.907 384.115.270 177.018.907 384.115.270

5. T6ng chi phi hoat dong kinhdoanh bao hi~m 20 (218.263.035.325) (170.963.671.517) (218.263.035.325) (170.963.671.517)

6. Gia v6n b~t dong san dliu tU' 21 - - - -

7. Chi phi heat dong tai chinh 22 (4.280.693.687) (4.798.415.701) (4.280.693.687) (4.798.415.701)

8. Chi phi quart Iy doanh nghi~p 23 (74.376.787.758) (34.360.387.157) (74.376.787.758) (34.360.387.157)

9. Chi phi khac 24 (82.533.973) (91.038.505) (82.533.973) (91.038.505)

10. T6ng 100inhuan kb toantrU'<Ycthut; (50=10+11+12+13-20-21-22-23-24 ) 50 53.541.716.600 44.286.730.711 53.541.716.600 44.286.730.711

11. Chi phi thub TNON hi~nhanh 51 (12.278.516.126) (9.173.796.794) (12.278.516.126) (9.173.796.794)

12. Chi phi Ihu6 TNON noan l<;Ii 52 - - - -

13. LO'i nhuan sau thub thunh~p ·doanh· nghi9P (60=50-51-52) 60 41.263.200.474 35.112.933.917 41.263.200.474 35.112.933.917

1~. LQ'i ich cua c6 dong khong2.351.127.038 2.470.362.890 2.351.127.038 2.470.362.890ki~m scat 62

15. LQ'inhuan sau thu6 cuaCong ty me 38.912.073.436 32.642.571.027 38.912.073.436 32.642.571.027

16. Liii CO'ban tren cO phi~u 70 332 4611-.

cp

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7


BAo cAo K~T QuA HOf\T 8QNG KINH DOANH HOOPNHAT (ti~p theo)Quy I narn 2016

PHAN 11-BAo cAo KET QuA HO~T DQNG KINH DOANH THEO HO~T DQNG

Don vi: VNfJr-----Ma

Quy1 Liiy ke tIP dtJUnam den cuoi quy nayChi tiou so

Niim nay Niim tnroc Niim nay Niim trU'cYc

1. Daanh thu phi baa hi6m 01 396.405.434.197 325.393.013.995 396.405.434.197 325.393.013.995

Trang 06:

Phi bao hi~m gee 01.1 404.607.191.140 338.917.290.787 404.607.191.140 338.917.290.787

Phi nhan tai baa hi6m 01.2 32.304.928.230 29.172.001.145 32.304.928.230 29.172.001.145

Tang (giam) dl,f pnonq phi baa01.3 (40.506.685.173) (42.696.277 .937) (40.506.685.173) (42.696.277.937)hi~m goe va nhan tai baa hi6m

2. Phi nhu'q'ng tai baa hi6m 02 (148.297.761.631 ) (139.589.376.334) (148.297.761.631 ) (139.589.376.334)

Trang dO:

Tong phi nhU'Q'ngtai baa hi~m 02.1 (169.092.608.686) (149.942.086.054) (169.092.608.686) (149.942.086.054)

Tang (qiarn) dl,f phong phi nhU'Q'ng02.2 20.794.847.055 10.352.709.720 20.794.847.055 10.352.709.720tai baa hi~m

3. Daanh thu phi baa hi6m thuan 03 248.107.672.566 185.803.637.661 248.107.672.566 185.803.637.661

4. Haa h6ng nhu'c;mg tai baa hi6mva daanh thu _khac hoat ogng kinh 04 56.738.096.410 41.232.555.424 56.738.096.410 41.232.555.424daanh baa hiorn

Trang do:

Hoa hOng nhU'Q'ngtai baa hi~m 04.1 34.386.580.143 30.387.736.305 34.386.580.143 30.387.736.305

Daanh thu khac hoat dong kinh 04.2 22.351.516.267 10.844.819.119 22.351.516.267 10.844.819.119daanh baa hi6m

5. Daanh thu thu~~ hoat ogng 10 304.845.768.976 227.036.193.085 304.845.768.976 227.036.193.085kinh daanh baa hiem

6. Chi b6i thU'o'ng 11 (102.135.621.775) (118.674.865.124 ) (102.135.621.775) (118.674.865.124 )

Tong ehi bOi thu'Crng 11.1 (102.334.655.973) (119.906.838.291) (102.334.655.973) (119.906.838.291 )

Cac khoan giam tnY (1hu doi ngU'Crithu- 3 bOihoan. thu himg da xU-Iy bOi 11.2 199.034.198 1.231.973.167 199.034.198 1.231.973.167Ihu'Crng100%)7. Thu b6i Ihu'o'ng nhu'c;mg tai baa 12 26.989.023.212 56.283.887.282 26.989.023.212 56.283.887.282hi6m8. Tiing (giam) dl,l' phong b6ithU'o'n~ baa hi6m g6c va nhan tai 13 (78.191.492.249) (67.168.755.499) (78.191.492.249) (67.168.755.499)baa hiern9. Tiing (giam) dU' phong b6i 14 40.394.626.558 53.162.913.503 40.394.626.558 53.162.913.503thu'cYng nhu'9'ng 'tai baa hi6m

10. T6ng chi b6i thu'cYng baa hi6m 15 (112.943.464.254 ) (76.396.819.838) (112.943.464.254 ) (76.396.819.838)

11. Tang (giam) dl,l' phonq daa 16 (2.734.993.692) (6.127.039.558) (2.734.993.692) (6.127.039.558)ogng IcYn

12. Chi phi kh.ac hoat ogng kinh 17 (102.584.577.379) (88.439.812.121 ) (102.584.577.379) (88.439.812.121 )daanh baa hiern

Trang d6:'----

=

8


BAo cAo K~T QuA HOAT DONG KINH DOANH HOOPNHAT (tiep theo)

Quy I narn 2016

£Jon vi: VN£J

ell; lieu Ma Ouy/ Uiy k~ tiP dIJu nam d6n cu6i quy nay56

Nam nay Nam truoc Nam nay Nam triroc

Chi hoa hc'ingbao hi6m 17.1 (36.444.400.615) (33.970.060.195) (36.444.400.615) (33.970.060.195)

Chi phi khcic noat dong kinh doanh17.2 (66.140.176.764) (54.469.751.926) (66.140.176.764 ) (54.469.751.926)bao hi6m

13. Tbng chi phi heat dc?n9 kinh 18 (218.263.035.325) (170.963.671.517) (218.263.035.325) (170.963.671.517)doanh bao hiem14. L9'i nhu~n. gc?p heat dc?ng kinh 19 86.582.733.651 56.072.521.568 86.582.733.651 56.072.521.568doanh bao hiern15. Doanh thu kinh doanh bM dong ::

san d<lUtU' 20

16. Gia von b~t dong san d~u tU' 21 'G17. Lgi nhuan tv heat dong d<lu tU' 22 Ab~t dong san :E18. Doanh thu neat dc?ng tai chinh 23 45.521.979.460 27.079.935.236 45.521.979.460 27.079.935.236 .£

TI19. Chi phi hoat dc?ng lai chinh 24 (4.280.693.687) (4.798.415.701) (4.280.693.687) (4.798.415.701) A,.,..20. L9'i nhuan gc?p hoat dc?ng tai 25 41.241.285.773 22.281.519.535 41.241.285.773 22.281.519.535 Jchinh

21. Chi phi quan Iy doanh nghiqp 26 (74.376.787.758) (34.360.387.157) (74.376.787.758) (34.360.387.157)

22. Lg'i nhu~n thuan tll' heat dc?ng 30 53.447.231.666 43.993.653.946 53.447.231.666 43.993.653.946kinh doanh

23. Thu nh~p khac 31 177.018.907 384.115.270 177.018.907 384.115.270

24. Chi phi khac 32 (82.533.973) (91.038.505) (82.533.973) (91.038.505)

25. L9'i nhuan khac 40 94.484.934 293.076.765 94.484.934 293.076.765

26. Tbng 19'i nhuan k6 loan tru>cye 50 53.541.716.600 44.286.730.711 53.541.716.600 44.286.730.711thu6

27. Chi phi thu6 TNDN hiqn hanh 51 (12.278.516.126) (9.173.796.794 ) (12.278.516.126) (9.173.796.794)

28. Chi phi thu~ TNDN hoan I~i 52

29. Lq'i nhu~n sau Ihu6 Ihu nh~p 60 41.263.200.474 35.112.933.917 41.263.200.474 35.112.933.917doanh nghiqp30: L9'i ieh cua eb dong khong 2.351.127.038 2.470.362.890 2.351.127.038 2.470.362.890kiem soat31. L9'i nhuan sau thu6 cua Cong 38.912.073.436 32.642.571.027 38.912.073.436 32.642.571.027ty me

32. Uii co' ban tren c6 phi6u 70

Ong Nguyen Xuan DongChuyen vien Ban Tai chinh ke toan

Ha NOi, Vi$t NamNgay 27 thang 04 narn 2016

9

Tong C6ng ty Bao hiem BIDV

BAo cAo LLJU CHUYEN TIEN TI; HQ'P NHAT

(Phuonq phap giim tiep)

Quy I narn 2016

£)O'n vi" VN£)

Ma TnuyetLily ke ti» dtw niim den cuoi quy nay

CHiTlEUso minhNam nay Nam triroc

I. LLJU CHUYEN TIEN TLr HO~ T f)()NGKINH DOANH

1 l.o-i nhu?n/(16) tru-oc thue 53.462.182.100 44.286.730.711£)i6u chtnt: cho cac khoan:

2 Khau hao tai san ccSdjnh 1.608.128.180 1.149.500.9463 Cac khoan dl,l' ph6ng 97.466.231.464 116.479.015.8344 (Lai)/Lo do chenh I$ch ty gia chua thuc hien - -5 (Uii)/Lo to>cac hoat d¢ng d§u tlJ' - (12.743.707.839)6 Chi phi lai vay - 399.882

8 l.o-i nhuan to>heat d(>ng kinh doanh tru-o-c152.536.541.744 149.171.939.534thay d6i von lu-u d(>ng

9 Tang)/Giam cac khoan phai thu (71.829.296.970) (49.315.033.636)10 Tang)/Giam hang ton kho (68.915.354) 6.776.70011 Tang/(giam) cac khoan phai tra (38.876.530.017) (67.625.849.633)12 Tang)/Giam chi phi tra truoc (3.952.147.757) 698.635.11713 Chi phi lai vay da tra (399.882)14 Thue thu nhap doanh nghi$p da n¢p (4.443.164.383) (18.858.829.658)15 Phai thu to>cac heat d¢ng khac 350.000.000 1.433.008.09416 Tien chi khac to>cac hoat d¢ng kinh doanh (5.301.935.084) -20 LU'u chuyen ti~n thuan tIP hoat d(>ng kinh 28.414.552.179 11.057.997.777doanh

II. LU'U CHUYEN TIEN nJ HO~T E>QNGE>Au TU'

21 Tien chi de mua sarn, xay dl,l'ng tai san c6 dinh (1.028.309.091 ) (608.530.079)va cac tai san dai han khac

22 Tien thu to>thanh Iy, nhlJ'Q'ng ban tai san ccS- -dinh va cac tai san dai han khac

23 Tien chi cho vay, mua cac cong CI,Jno cua cac (197.192.953.930) (237.771.740.000)don vi khac

24 Tien thu cho vay, ban lai conq CI,Jno cua cac 251.855.546.942 185.093.740.001don vi khac25 Tien chi d§u tlJ' von VaG don vi khac (306.040.478.200) (61.438.266.344)26 Tien thu hoi d§u tu von vao con vi khac 237.676.000 9.275.490.08727 Thu lai cho vay, c6 tlYCva loi nhuan dlJ'Q'c chia 75.713.471.440 12.694.185.606

30 LU'u chuyen ti~n thuan tIP heat d(>ng dau tU' (176.455.046.839) (92.755.120.729)

III. LU'U CHUYEN TIEN TLr HO~T DQNG TAlCHiNH

31 Tien thu to>phat hanh c6 phieu, nhan von g6p- -

cua chu sa hu'u

32 Tien chi tra v6n g6p cho cac chu sa hu'u, mua- -lai c6 phieu cua doanh nghi$p da phat hanh

c.••.T4.,PIAII

~.1

10

T6ng Conq ty Bao hiem BIDV

BAo cAo LU'U CHUYEN TI~N T~ HQ'P NHAT TIEP THEO (tiep theo)

(Phuonq phap qian tiep)

Quy I narn 2016

Don vi: VNf)

MaCHiT/EU Thuyet Liiy ke tiP dau nam dim cuoi quy nay

s6 minhNiun ney Niim trooc

33 Tien vay ng~n han, dai han nhan duoc34 Tien chi tra no g6c vay35 Tien chi tra no thue tai chfnh36 C6 tuc, lo'i nhuan oa tra eho chu sa hCru (240.630.408)

40 Lu-u chuyen ti~n thuan tll' heat o(>ng tal (240.630.408) ~chinh -,

y

50 LU'u chuyen ti~n thuan trong ky (148.281.125.068) (81.697.122.952)

Ti<1n va cac khoan tu-onq oU'O'ng ti~n oau J.~60 253.618.169.460 154.229.365.232 ~ky /

<?

Anh hlJ'<Yng cua bien o(>ng ty gia hbi doaij

61 quy d6i nqoai t~

70 Ti~n va cac khoan tu-onq dlJ'O'ng ti~n cuol 4 105.337.044.392 72.532.242.280ky

6ng Nguyen Xuan86ng- -Chuyen vi en Ban Tai chinh ke toan

Ha N(>i, Viet NamNgay 27 thang 04 narn 2016

11


THUYET MINH cAc BAo cAo TAl CHfNH HOOPNHATcov I narn 2016

1. THONG TIN DOANH NGHI~P

T6ng Cong ty C6 phan Bao hiern Ngan Mng 8fIU tV' va Phat trien Vi$t Nam duoc thanh I~pVaG ngay 1 thang 10 narn 2010 theo Giay phep 8ieu chinh so 11/GPDDC7/KDBH ngay 1thanq 10 narn 2010 cua BO Tai Chfnh.

Tdng Cong ty ce phan Bao hiem Ngan hang 8§u tV' va Phat trien Viet Nam ("T6ng Congty") dV'Q'c thanh I~p tren co sa thuc hien c6 ph§n h6a Cong ty Bao hiem BIDV - cong ty concua Ngan hang TMCP 8§u tu va Ph at trien Viet Nam - mot ngan hang thV'O'ng rnai c6 phandV'Q'c thanh I~p theo giay phep so 84/GP-NHNN nqay 23 thang 4 narn 2012 cua Thong docgan hang nha mroc Viet Nam rna tien than la ngan Mng thV'O'ng rnai quoc doanh dV'Q'c

thanh I?p theo Giay phep thanh lap va hoat d(lng so 11GP/KDBH ngay 10 thang 4 narn2006 do B(l Tal chfnh cap. Ngay 5 thanq 8 nam 2010, Conq ty da thuc hien thanh conq viecchao ban co phan I§n d§u ra conq chunq. Tai thai diem chuyen doi thanh cong ty co phan,tong so 1V'Q'ngco phan ph at hanh cho cac co dong nqoai nha nuoc la 11.682.491, chiern17,7% von dieu I~. Tai nqay 5 thanq 5 narn 2014, Tong Cong ty thuc hien phat hanh cophan BIC theo chuonq trinh quyen chon mua co phan doi voi can bo (ESOP).T~i thai diemI?p bao cao ty I~ co phan nam giQ>bai BIDV chiern 78.38%, cac co dong khac chiern21.62% von dieu I~.Ngay 25 thanq 12 narn 2015 Bo Tai chfnh chap nhan de nqh] tang von dieu I~ cua TongCong ty len 1.172.768.950.000 dong theo Giay phep dieu chinh so 11/GPDC14/KDBH.

Mot so thong tin quan tronq cua conq ty cd ph§n bao gom:

Ten Conq ty: Tong Cong ty Co phan Bao hiern Ngan hang 8ilu tu va Phat trienVi~t Nam

8ia chi: T§ng 16, thap A, tea nha Vincom, 191 Ba Trieu, quan Hai BaTrunq, thanh pho Ha Noi

Unh VI,l'Cheat dong: Kinh doanh bao hiem phi nhan tho, tai bao hiern, giam dinh tonthat, heat dong dilu tu tai chfnh va cac heat dong khac theo quydinh cua phap luat.

Tdng Cong ty tham gia vao hop dong lien doanh voi cac doi tac tai Cong hoa Dan chu Nhandan Lao theo Giay Ch(mg nhan dilu tu' ra nuoc nqoai so 146/BKH18TRNN do BO Ke hoachva 8§u tu' cap ngay 19 thanq 06 narn 2008 de thanh lap ra Cong ty Lien doanh Bao hiernLao-viet, trong d6 Tong Cong ty sa hQ>u51% tong von dieu I~, tuonq dV'O'ng 1.530.000USD. Tong Cong ty ke thua khoan d§u tu lien doanh nay tu Cong ty Bao hiern Ngan hang8§u tu' va Phat trien Vi~t Nam.

Ngay 2 tMng 8 narn 2013 B(l Ke hoach va 8ilu tV' chap nhar: de nqh] tang von dilu tu ranu'cYc nqoai cua Tong Cong ty theo Giay chu-ng nhan dilu tV' dieu chinh so 1461 BKH8T-8TRNN-8C, tt:f d6 ty I~ sa hou tai Cong ty Lien doanh Bao hiem Lao-Viet tang len 65%tong von dieu I~, tuonq du'O'ng 1.950.000 USD.

Van EJitw I~

So von dieu I~ cua Tdng Cong ty tai thai diem nqay 31 thang 03 narn 2016 la1.172.768.950.000 dong.

Tong Cong ty c6 tru sa chfnh d?t tai t§ng 16, Thap A, Toa nha Vincom, 191 Ba Trieu, OuanHai Ba Trunq, thanh pho Ha NOi. Vao thai diem 31 thang 03 narn 2016, Tong Cong ty c6hai rnu'oi sau (26) cong ty thanh vien tren ca nuoc.

12

Tong C6ng ty BEw hiem BIDV

Cong ty con

Tai ngay 31 thang 03 narn 2016, T6ng Cong ty c6 01 cong ty con nhu' sau:

- -Unh vu-e TY I~ SlY

STT Ten conq ty Dia chi Quy~t dinh thanh I~p s6 heat hiYu cuad9n9 TcSng

--- chinh C6ng~Tang 3 Thap LVB, 077-0818T nqay 09 thanq

Cong ty lien 44 Lanxane 6 narn 2008 do B(> Kedoanh bao hiem Avenue, Thu do hoach 8au tLYcua nvoc

1 Lao - Vi~t (LVI) Vien Chan, Lao CHDCND Lao cap BilO hiem 65%

2. casaTRiNHB.A.y

2.1 Chu~n m!J'c va H~ thong k~ (Dan ap dl}ng

Bao cao tai chinh hop nhat quy I cua Tong Cong ty CcSphan Bao hiem Ngan hang 8au tLYva Phat trien Viet Nam dLYQ'ctrinh bay b~ng dong Vi~t Nam ("VN8") phu hop voi Che d(> Ketoan ap dl,mg cho cac doanh nqhiep bao hiem ban hanh kern theo Thong tLY 56232/20121TT-BTC ngay 28 thanq 12 narn 2012 cua B(> Tai chinh hLYang dan ke toan apdl,mg doi vai doanh nqhiep bao hiern phi nhan tho, doanh nghi~p tai bao hiem va chi nhanhdoanh nqhiep bao hiern phi nhan tho nuoc nqcai, Thong tLYso 200/20141TT-BTC nqay 22thang 12 narn 2014 hLYang dan che d(> ke toan doanh nghi~p va va Thong tLY so202/2014/TT-BTC hLYang dan phLYO'ng phap I~p va trinh bay Bao cao tai chinh hop nhat,phu hop voi cac Chuan rnuc Ke toan Vi~t Nam do B(>Tai Chinh ban hanh theo:

~ Quyet dinh so 149/2001/Q8-BTC nqay 31 thang 12 narn 2001 v§ viec ban nanh b6nChuan rnuc Ke toan Viet Nam (8Q't 1);

~ Ouyet dinh 56 165/2002/Q8-BTC ngay 31 thanq 12 narn 2002 v~ viec ban hanh sauChuan rnuc Ke toan Vi~t Nam (8Q't 2);

~ Quyet dinh so 234/2003/Q8-BTC nqay 30 lhang 12 narn 2003 v~ viec ban hanh sauChuan rnuc Ke toan Viet Nam (8Q't 3);

~ Quyet dinh so 12/2005/Q8-BTC ngay 15 lhang 2 narn 2005 v~ viec ban hanh sauChuan rnvc Ke toan Vi~t Nam (8Q't 4); va

~ Ouyet dinh 56 100/2005/Q8-BTC nqay 28 thanq 12 narn 2005 v~ viec ban hanh bonChuan rnuc Ke toan Viet Nam (8Q't 5).

Bang can doi ke toan hop nhat giiYa Ouy I, bao cao ket qua heat d(>ng kinh doanh hop nhatgiiYa Ouy I, bao cao ILYUchuyen tien t~ hop nhat giiYa Quy I va cac thuyet minh bao cao taichinh hop nhat giCPaOuy I dLYQ'ctrinh bay kern theo va viec stY dunq cac bao cao nay khOngdanh cho cac doi tLYQ'ngkhonq duoc cung cap cac thong tin v§ cac thu tuc va nquyen t£c vathong I~ ke toan tai Viet Nam va hon nua cung khong chu dinh trinh bay tinh hinh tai chinh,ket qua hoat d(>ng kinh doanh va luu chuyen ti~n t~ theo cac nquyen t£c va thong I~ ke toanduoc chap nhan r(>ng rai a cac nuoc va lanh tho khac nqoai Viet Nam.

2.2 Hinh thLJ'Cso ke (Dan ap dl}ng

Hinh thirc so ke toan ap dl,lng dLYQ'cdang ky cua T6ng Conq ty la Nhat ky 56 cai.

2.3 Nii~n a¢ ke (Dan

Nien de) ke toan cua T6ng Cong ty bat dau tCYngay 1 thanq 1 va ket thuc ngay 31 thanq 12.

2.4 Dong lien ke (Dan

Bao cao tai chinh hop nhat quy I dLYQ'cI~p b~ng don vi ti~n t~ stY dl,lng trong ke toan cuaTong Conq ty 13 dong Viet Nam ("VND").

13

T6ng C6ng ty Bao hi~m BIDV

2.5 CO'sa h(J'p nhal

Bao cao tal chi~h h9'P nhat giiYa quy 1bao g6m bao cao tal chinh cua cong ty me la T6ngCong ty Co phan Bao hi~m Ngan Mng f)~lU tU' va Phat trien Vi$t Nam ("Cong ty M~") vacong ty con la Cong ty Lien doanh Bao hi~m Lao-Viet (sau day gQi chung la "T6ng Conq ty")vao ngay 31 thanq 03 nam 2015 va cho giai dean heat dong ket thuc cung nqay.

Cong. ty con .dU'9'c h9'P nhat toan bo ke tiJ>02 thanq 08 nam 2013, la ngay Cong ty M~ thuc'Sl)' narn 'quyen ki~m soat cong ty con, va tiep tuc duoc h9'P nhat cho den ngay Cong ty M~thuc sv cham dCYtquyen kiem soat d6i voi cong ty con. Ouyen ki~m soat t6n tai khi Cong tyM~ co quyen trvc tiep hoac gian tiep chi ph6i cac chinh sach tal chinh va heat dong kinhdoanh cua cong ty con nharn thu 19'i ich tiJ>heat dong nay.

Cac bao cao tai chinh cua Conq ty M~ va cong ty con stY dunq d~ h9'P nhat dU'9'c I$p chocunq mot ky ke toan, va duoc ap dvng cac chinh sach ke toan mot each th6ng nhat.

se du cac tai khoan tren bang can d6i ke toan h9'P nhat giiYa cac don vj trong T6ng Conqty, cac khoan thu nhap va chi phi, cac khoan lai hoac 16 noi bo chua thuc hien phat sinh tCYcac giao oich nay dU'9'c loai triJ>hoan loan.

L9'i ich cua cac c6 dong khOng kiern soat la philn 19'i ich trong lai, hoac 10, va trang tai santhuan cua cong ty con khong duoc narn giu' boi Conq ly me va dU'9'C trinh bay rieng biettren bao cao ket qua hoat dong kinh doanh h9'P nhat va dU'9'C trinh bay rieng biet voi ph~nvon chu sa hiYu cua cac c6 dong cua cong ty me trong phtm von chu sa hiYu tren banq candoi ke toan h9'P nhat..

3. CAC cHiNH SACH KE TOAN CHU YEU

3.1 Cac thay doi trong chinh seen ke loan va lhuyet minh

Cac chinh sach ke toan cua T6ng Cong ty stY dvng de lap bao cao tai chinh h9'P nhat dU'9'cap dunq nhat quan v&i voi cac chinh sach da dU'9'c stY dvng de I$p bao cao tai chinh h9'Pnhat cho narn tai chinh ket thuc nqay 31 lhang 12 narn 2014, nqoai triJ>cac thay d6i vechinh sach ke oan lien quan den cac nqhiep vu sau:

ThOng IU' s6 200120141TT-BTC /7U'&ng dBI1 ChiJ d¢ kiJ toen doanh nghi~p va Thong ttr so202120141TT-BTC hU'&ng dBn ptiuoru; phap i?p va trinh bay Beo cao lai chinh h9'P nhat.

Ngay 22 thanq 12 narn 2014, Bo Tai chinh da ban hanh Thong tU' s6 200/2014/TT-BTChU'&ng dan che dO ke toan doanh nqhiep ap dunq d6i voi cac doanh nghi$p thuoc rnoi llnhvue, rnoi thanh phan kinh te ("Thong tU' 200"). Thong lu' co hieu luc thvc hi$n k~ tiJ>ngay 01thanq 01 narn 2015 va thay the cho Che do ke toan doanh nqhiep ban hanh theo Ouyetdinh s6 15/2006/Qf)-BTC ("Quyet dinh 15") nqay 20 thanq 3 narn 2006 cua BO trU'ang BOTai chinh va Thong tU' s6 244/2009/TT-BTC ngay 31 thanq 12 narn 2009 cua BO Tai ehinh

Do anh hU'cYng cua cac thay d6i theo Thong tu 200 so v&i Quyet dinh 15, cac chi tieu trenbao cao tai chinh da dU'9'c b6 sung rnoi, sua d6i; duoc chia tach, 90p lai hoac mot s6 machi tieu cung da dU'9'c thay d6i. Do v$y, cac thong tin so sanh tren bao cao tai chinh ky naycung da duoc trinh bay lai d~ phu h9'P voi cac quy djnh cua ThOng tu 200.

Ngoai ra, Thong tU' 200 cunq da dua ra mol s6 thay d6i ve nquyen t~c hach tcan mot s6khoan muc tren bao cao tai chinh.

Tf16ng lu's6 194120141TT-BTC sUa doi, b6 sung m¢1 s6 dieu coe Thong lU's6 124120121TT-BTC ngciy 301712012 cue B¢ Tei cbint:

Ngay 17 tMng 12 narn 2014, BO Tal chinh da ban hanh Thong tu so 194/2014/TT-BTC("Thong tU' 194") soa d6i, b6 sunQ mot s6 dieu cua Thong tU' so 124/2012/TT-BTC ngay 30thanq 7 narn 2012 va Thong tu so 125/20 12ITT -BTC nqay 30 nqay 7 narn 2012 cua Bo taichinh hU'&ng dan che dO tai chinh deSivol doanh nqhiep bao hiem, doanh nghi~p tai baohi~m, doanh nghi$p moi gi&i bao hi~m va chi nhanh doanh nghi$p bao hi~m phi nhan thQnu'o'c ngoai.

14


T~ong tLl' 19~ yeu cau thai han thanh toan phi bao hiern khong qua 30 nqay ke tll' ngay hopdong bao hiern c6 hi~u il,J'c.Tru-onq hop d6ng phi bao hiem theo ky, T6ng Ccnq ty hachto~n doanh thu khoan phi bao hiem cua ky d6ng phi bao hiem d~u lien khi hop dong baohi~m c~ hi~u il,J'Cva chi hach toan d?anh thu khoan phi bao hiem cua cac ky d6ng phi baohi,em tiep th~o khi ben mua bao hiern d13d6ng du phi bao hiem theo thoa thuan tal hopdong bao hiern. TrLl'ang hop ben mua bao hiem khong dong du phi bao hiern theo thai hanthanh toan phi bao hiem, hop dong bao hiern se tv' cham dlYt hieu luc khi het thai hanthanh toan phi bao hiern.

3.2 Tien va cac khoim Ill'oong dll'O'ng tien

Tien va cac khoan tLl'O'ngdLl'O'ngtien bao gom lien mat tai quy, tien glfi nqan hang, co tinhthanh khoan cao, c6 kha n13ngchuyen d6i d~ dang thanh cac ILI'<?'ngtien xac djnh va khongco nhieu rui ro trong chuyen d6i thanh tien.

3.3 D/IU Ill' chifng khoen va cae khoen dau ti» tei chinh khae

os« ur chung khoan

8~u tu' chlfng khoan bao gom cac khoan d~u tLl'chlfng khoan no va chlfng khoan v6n. 8~utu chlfng khoan duo'c phan loai thanh d~u tu ng~n han va d~u tu da: han nhu' sau:

~ 8~u tu ng~n han bao gom cac khoan d~u tu co phieu niern yet, co phieu chva niern yet,trai phieu chinh phu va trai phieu cong ty dao han trong v6ng 12 thang hoac dl,J'djnhnarn giu' duoi mot narn.

•. 8~u tu dai han bao gom cac khoan d~u tu trai phieu chinh phu va trai phieu cong ty dl,J'djnh narn giCl'tren mot narn.

DElLI tir aei lien khac

Cac khoan d~u tu qop v6n dai han khac the hi~n cac khoan d~u tLl'v6n VaGcac don vj khacrna Tong Cong ty co dLl'ai 20% quyen bieu quyet va dong thai T6ng Conq ty la c6 dongsang lap: hoac la d6i tac chien ILI'<?'c;hoac co kha n13ngchi ph6i nhat djnh VaGqua trinh I~p,quyet djnh cac chinh sach tai chinh va heat dong cua doanh nqhiep nhan d~u tu thong quavan ban thoa thuan Clf nhan Sl,J'tham gia HOidong Ouan trj/San 8ieu hanh.

Di» pl16ng giam gia cac khoim dau tir

Dl,J'ph6ng qiarn qia cac khoan d~u tLl'duoc tinh toan du'a tren thong tu 228/2009/TT-BTCdo So Hi Chinh ban hanh nqay 07 thang 12 narn 2009 va Thong tLl'89/2013/TT-STC banhanh ngay 28 thanq 06 narn 2013 slfa d6i, b6 sung Thong tLl'228/2009/TT -STC

3.4 Cac kboen phai thu

Cac khoan phai thu, bao gom cac khoan phai thu tll' khach hang va cac khoan phai thukhac, du'<?,cghi nhan ban d~u theo gia g6c va luon duoc phan anh theo gia gac trang thaigian tiep theo.

Cac khoan phai thu du'o'c xem xet trlch I~p dl,J'ph6ng rui ro theo tu6i no qua han cua khoanno hoac theo dl,J'kien ton th§t c6 the xay ra trong truoanghop khoan no chua den han thanhloan nhu'ng t6 chuc kinh te lam VaGtinh lranq pha san hoac dang lam thu tuc giai the;ngu'o'i no m§t tich, bo tron, dang bj cac co quan phat lu~t truy t6, xet Xlf hoac dang thi hanhan hoac da chet. Chi phi dl,J'ph6ng phat sinh duoc hach toan VaGchi phi quan Iy doanhnghi~p tren bao cao ket qua heat dong kinh doanh Ouy I .

86i voi cac khoan no phai thu qua han thanh toan thi rmrc trich lap dl,J'phong theo hLl'angd§n cua Thong tu s6 228/2009/TT-BTC do So Hi chinh ban hanh ngay 7 thang 12 narn2009 nho sau:

15

)

Tong C6ng ty BaD hiem BIDV

ThOi gian qua hen Mifc trfch dl,J'ph6ng

30%50%70%

100%

TlY tren sau (06) thang dEm dLl'&i mot (01) narnTu' mot (01) narn dEm dLl'&i hai (02) narnTlY hai (02) narn den dLl'&i ba (03) narnTren ba (03) narn

3.5 SIPdt,mg cac U'cYctinh

Viec trinh bay cac bao cao tai chinh hop nhat yeu cau Ban T6ng Glam doc phai thuc hiencac u'&c tinh va gia dinh anh hLl'ang den so lieu bao cao cua tai san, no pbai tra CO~g nhuviec trinh bay nhO'ng khoan c6ng no tiern tang. Cac uoc tinh va gia dinh nay cOng anhhLl'o'ng den thu nhap, chi phi va ket qua I~p dl,J'phonq. Cac Ll'ac tinh nay chu yeu dLl'Q'cduatren dinh tinh va rui ro chua xac dinh nen ket qua tbuc te c6 th~ se rat khac dan toi viec dLl'phonq co the phai sLYad6i. . .

Tai san co dinh dLl'Q'c th~ hien theo nquyen gia trlY di qia tr] hao man IOy ke.Nguyen qia tal san co dinh bao gom gia mua va nhO>ng chi phi co lien quan true tiep denviec dua tai san vao hoat dong nhLl' du kien. Cac chi phi mua sarn, nang cap va d6i rnoi taisan co dinh duoc von h6a va chi phi bao tri, sLYachua dLl'Q'c tinh vao bao cao ket qua heatdong kinh doanh hop nhat. Khi tai san duoc ban hay thanh Iy, nquyen gia va gia tr] haoman IOy ke duoc xoa s6 va b~t ky cac khoan lai 10 nao phat sinh do thanh Iy tai san d€!uduoc hach toan vao bao cao ket qua hoat dong kinh doanh hop nhat.

/

3.6 Ghi nh[m tei sen co a!nh

3.7 Thue tili san

Viec xac dinh mot thoa thuan co phai la thoa thuan thue tai san hay kh6ng dua tren banchat cua thoa thuan do tai thai diem khai dau: lieu viec thuc hien thoa thuan nay co phuthuoc vao viec SLYdl,Jng mot tal san nh~t dinh va thoa thuan co bao gom di€!u khoan v€!quyen su' dunq tai san hay kh6ng.

Thue tai san dLl'Q'c phan loai la thue tai chinh neu theo hop dong thue tai san ben cho thuechuyen giao phan Ian rui ro va loi ich g~n li€!n voi quyen sa hu'u tai san cho ben di thue. T~tca cac thoa thuan thue tai san khac dLl'Q'cphan loai la thue heat dong.

3.8 Tei san co dint: va hinh

Tai san c6 dinh v6 hinh duoc ghi nhan theo nquyen gia trlY di gia tr] khau hao IOy ke.

Nguyen gia tal san co dlnh v6 hinh bao gom gia mua va nhu'ng chi phi co lien quan true tiepden viec du'a tai san vao SLYdunq nhu dl)' kien.

Cac chi phi nang cap va d6i rnoi tai san co dinh v6 hinh duoc ghi tang nquyen gia cua taisan va cac chi phi khac dLl'Q'c hach loan vao ket qua heat dong kinh doanh khi phat sinh.

Khi tai san co dinh v6 hinh duo'c ban hay lhanh Iy, nguyen gia va gia tr] hao man IOy kedLl'Q'c xoa so va cac khoan lai 10 phat sinh do thanh Iy tai san dLl'Q'c hach toan vao ket quahoat dong kinh doanh.

3.9 Khau hao vii khau tnr

Kh~u hao va khau trlY tai san co dinh hO>uhinh va tai san co dinh v6 hinh duoc trich theophu'o'ng phap khau hao du'ang th~ng lrong suet thai gian hO>u'dunq voc tinh cua cac taisan nhu sau:

May rnoc, thiet biPhu'o'ng tien van chuyenTai san co dinh hO'u hinh khacPhan rnern ke toanTai san co dinh v6 hinh khac

3 - 7 narn6 - 10 narn

5 narn3 - 5 nam4 - 5 narn

16


3.10 Cae nghi~p V!1 bang ngo?i t~

Tong Ccnq ty ap dunq theo hu'ong dan cua chuan rnuc k~ toan Viet Nam so 10 "AnhhU'ang cua viec thay doi ty gia hoi doai" ("VAS 10") lien quan d~n cac nghiep Vl,Jb~ng nqoaite.

3.11 DIj' phong nghi~p v!1

Cac quy dl,l' phonq nqhiep Vl,Jbao g6m (i) dl,l' phong phi chua duoc hU'ang, (ii) dl,l' phOng b6ithu'o'ng va (iii) dl,l' phonq dao dong Ion. Viec trich I?p dl,l' phonq nghiep Vl,Jbao hi~m oU'Q'cthu'c hien theo cac phuonq phap quy dinh tai Thong tU' so 125/2012fTT-STC ngay 30 thang7 narn 2012 cua So Ta: chinh.

Cl,Jth~ phU'O'ng phap trich I?p dl,l' phOng nhu sau:,1

(i) Of! ph6ng phi ctum OWC hlY&ng

Tong .Cong ty ap dunq phuonq phap tLl'ng nqay de tinh phi bao hiern chua duoc hU'angcho tat ca cac loai hinh bao hiern theo cong thuc sau:

Dl,J'phonq phi chua dU'Q'chu'cmg

Phi bao hi~m giCf lai * So nqay bao hi~m con laicua hop d6ng bao hi~m

Tong so nqay bao hi~m theo hop d6ng bao hi~m

(ii) Of! pMng b6i thuOng

Dl,J' phonq b6i thU'ang bao g6m dl,l' phonq b6i thu'ang cho cac ton th§t da khi~u nainhu'ng d~n cuoi narn chua giai quyet va dl,J'phonq b6i thU'ang cho cac ton that da phatsinh trach nhiern bao hi~m chua khieu nai.

•• Dl,J'phonq b6i thU'ang cho cac ton th§t da thong bao hoac yeu cau doi b6i thu'o'ngnhu'ng d~n cuoi ky chua giai quyet duoc trich I?p dl,l'a tren co sa uoc tlnh cuatLl'ng Vl,Jb6i thU'ang thucc trach nhiern bao hi~m da duoc thong bao cho cong tybao hlern hoac khach hang da yeu cau doi b6i thU'ang tuy nhien chua giai quyettai thai di~m cuoi ky, sau khi tny di phan thu h6i tll' nhU'Q'ng tai bao hiern: va

••. Dl,J' phong b6i thU'ang cho cac ton th§t da phat sinh trach nhiern bao hiern chuakhieu nai (ISNR) duo'c trich I$p theo quy dinh tai Thong tu so 125/2012/TT-STCnqay 30 thang 7 narn 2012 cua So tai chinh.

(iii) Of! p/J6ng dao oOng Ion

Dl,I' phonq dao dong Ion dU'Q'c trich lap moi narn cho d~n khi dl,l' phonq dat duoc rmrc100% rnuc phi giCf lai trong narn tai chinh va dU'Q'c trich I$p tren co so phi bao hiern giCflai.

Vao nqay 28 thanq 12 narn 2005, So Tai Chinh da ban hanh Ouy~t dinh 100/2005/08-STC ve viec ban hanh bon chuan rnuc ke toan ("CMKT") rnoi, bao g6m CMKT so 19 veHQ'p d6ng bao hiern. Theo do, ke tll' thang 1 narn 2006, viec trich I$p dl,l' phonq dao dongIon la khong can thi~t do dl,l' phonq nay phan anh "cac yeu cau doi b6i thuonp khong t6nt(,li t(,li thai di~m lap bao cao tai chinh". Tuy nhien, do So Tai Chinh chua co hU'ong dan cuthe viec ap dunq CMKT so 19 va theo quy dinh tai Nghi dinh 46/2007/N8-CP do Chinhphu ban hanh nqay 27 thanq 3 narn 2007 ve viec quy dinh ch~ dO tal chinh d6i voi cacdoanh nqhiep bao hiern, Tong Conq ty hien van trich I$p dl,l' phonq dao dong Ion nharndam bao tuan thu theo thong tu s6 125/2012/TT-STC nqay 30 thanq 7 narn 2012 cua SoTai chinh ve che dO tai chinh doi voi doanh nqhiep bao hiem.

17

Tong C6ng ty Bao hi§m BIDV

3.12 Cac khoen phai tre va trich tnroc

Cac khoan phai tra va trich trvoc duoc ghi nhan theo s6 tien phai tra trang tU'O'ng lai chohang hoa va dich Vl,Jnhan dU'Q'c, khong tlnh den vise da nhan dU'Q'c hoa don hay chua.

3.13 Ghi nh?n doanh thu

Doanh thu duoc ghi nhan khi co kha nang nhan dU'Q'c cac lQ'i ich kinh te co the xac dinhdU'Q'Cmot each chac chan. Cac dieu kien ghi nhan Cl,Jthe sau day cOng phai duoc dap CPngtruoc khi ghi nhan doanh thu:

Doenn itiu phi baD l1iem

T6ng Ccnq ty hach toan khoan thu phi bao hiern g6c VaG thu nhap khi ph at sinh trach nhiembao hiem cua T6ng Cong ty d6i voi ben mua bao hiern. Trach nhiern bao hiern phat sinh khihop dong bao hiem da du'Q'c giao ket hoac khi co b~ng chCPngdoanh nghi~p bao hiern dachap nhan bao hiern va ben mua bao hiern da dong phi bao hiem, tny tm&ng hop co thoathuan khac trong hop dong bao hiern.

\,

Thong tu 125/2012/TT-BTC do Be?Tai chinh ban hanh vao ngay 30 thanq 7 narn 2012:"HU'&ng d~1nche de?tai chinh d6i voi doanh nghi~p bao hiern, doanh nqhiep tai bao hiern,doanh nqhiep moi gi&i bao hiem va chi nhanh doanh nghi~p bao hiern phi nhan tho noocnqoai" va thong tU' 194/2014/TT-BTC ngay 17 thanq 12 narn 2014 sua doi b6 sungTT125/20121TT-BTC quy dinh r~ng neu doanh nqhiep bao hiem va ben mua bao hiem dongy thoa thuan ve phuonq thuc thanh toan phi bao hiem theo dinh ky, thi doanh nqhlep hachtoan VaG doanh thu ttro'nq CPngvoi ky do. T6ng Conq ty cOng ap dl,Jng nquyen t~c ghi nhandoanh thu nay.

\-:-

Pl1i nl1f)n 16i beo l1i~m

Phi nhan tai bao hiern dU'Q'c ghi nhan la doanh thu t<;lithai diem Tap dean chap nhan trachnhiem bao hiem tLYconq ty nhuonq tai bao hiern.

Thu bOi II1U'&ng nl1U'Q'ng fai baa hiem

Thu boi thu'ang nhu'onq tai bao hiem duoc ghi nhan tren CO'so' don tich.

Tlw nl1f)p tir 110a hong

Thu nhap tu' hoa hong duoc ghi nhan tren co' so don tich va du a tren phi nhU'Q'ng tai baohiern. Hoa hong nhU'Q'ng tai bao hiern thuc te da phat sinh chua du'Q'c hu'o-ng dU'Q'c phan b6theo phU'O'ng phap trich lap dl,J'ph6ng phi bao hiem da dang ky voi Be?Tai chinh.

3.14 Ti~n fai

Tien lai duoc ghi nhan khi phat sinh tren CO'sO-don tlch (co tinh den lQ'i tCPcrna tai san dernlai) tru' khi kha nang thu hoi tien lai khong chac chan.

3.15 Cophieuquy

Cac cong Cl,Jv6n chu sO- hCl'u duoc T6ng Cong ty mua lai (co phieu quy) duoc ghi nhantheo nquyen gia va trLYVaG von chu sO-huu. T6ng Cong ty khong ghi nhan cac khoan lai/(lo)khi mua, ban, phat hanh hoac huy cac cong Cl,Jvon chu sO-hCl'u cua minh

3.16 C6tLPG

C6 tuc va IQ'i nhuan duoc chia du'Q'c ghi nhan la doanh thu khi quyen lQ'i dU'Q'c nhan c6 tuchay loi nhuan dU'Q'c chia cua T6ng Cong ty voi tu' each la nha d§u tU' dU'Q'c xac dinh. T6ngConq ty khong ghi nhan doanh thu d6i voi phan co lu'c b~ng c6 phieu va cIS phieu thU'o-ngrna chi C?P nhat s6 1U'Q'ngcISphieu theo doi nqcai bang.

18

\

T6ng C6ng ty Bao hiem BIDV

3.17 Ghi nh~n chi phi

Pili nlw(;mg Lai bso hiem

Phi nhU'Q'ng tai bao hi~m ol!'Q'c ghi nhan tren co so d6n tich va dua tren phi bao hi~m g6cva cac thoa thuan tal bao hiern.

Chi phi boi LhU'&ng

Chi phi boi thU'cmg duoc ghi nhan khi h6 so b6i thu'&ng hoan t§t va oU'Q'c ngU'&i c6 tharnquyen phe duyet. NhCl'ng vu b6i thU'&ng chva oU'Q'c phe duyet tai thai oi~m cu6i ky oU'Q'c coila chua giai quyet va oU'Q'Cth6ng ke o~ trich I~p dl,l' ph6ng b6i thuonq.

Chi pili I70CJ hong

Chi phi hoa h6ng oU'Q'c ghi nhan tren CO' so don tich va dua tren phi bao hi~m g6c va phinhan tai bao hi~m. Chi phi hoa h6ng bao hi~m cho phan bo oU'Q'c tfnh theo phuonq phaptrich lap dl,l' ph6ng phi bao hiern oa oang ky voi So Tai chinh.

THONG TIN ao SUNG cAc KHOAN MUC TRINH sAy TREN SANG CAN DOl KE ToANvA sAo cAo KET QuA KINH DOANH .

04. TIENTf;li ngay 31

/Mng 03 nem 2016VND

Tf;li ngay 31thang 12 nem 2015

VND

Tien mat tai quyTien giYi ngan hang kh6ng ky hanTien oang chuyen

995.538.56979.548.532.211(207.026.388)

938.346.28956.432.487.45220.201.777.613

80.337.044.392 77.572.611.354

19

i\

Tong C6ng ty Bao hi~m BIDV

05. osu TU' TAl CHiNH

Tei ngay 311htmg 03 nem 2016 Tei ngay 31 thang 12 nem 2015

Gie gac Gia trj hop IyVN£) VN£)

76.929.280.499 82.941.687.50076.929.280.499 82.941.687.500

Gi« gac Gia Iri hQ'p IyVN£) VN£)

135.233.301.286 137.909.132.500135.233.301.286 137.909.132.500

13.792.409.095 19.980.185.000

9.997.123.045 8.143.621.00029.817.807.722 31.155.708.000

15.620.388.497 12.229.212.000

29.742.826.982 33.537.520.000

DI)'ph6ngVN£)

(8.890.250.018)(8.890.250.018)

DI)' ph6ngVN£)

(5.197.652.878)(5.197.652.878)

a. Chlrng khoen kinh doanhTong qia tri co phieuChi tiet cac co phieu chiem tren 10% gia tri CP:Co phieu Tong Cong ty TBH quac gia VietNamTong Cong ty Phat trien £)0 thi Kinh BacCong Iy Co phfln FPTCong ty Co phfln Det may - oso to - Thuonqmei Thanh CongCong ty sire Viet Nam

13.792.409.095 23.328.216.000

(1.853.502.045) 9.997.123.045 8.400.113.000 (1.597.010.045)23.727.530.990 25.424.154.000

15.620.388.497 13.356.728.000 (2.263.660.497)(3.391.176.497)

Tei ngay 31 thang 03 nem 2016 Tei ngay 31 tMng 12 nem 2015

Gia Irj ghi s6VN£)

2.575.974.188.3471.835.963.414.6341.835.963.414.634

Gia gacVN£)

2.575.974.188.3471.835.963.414.6341.835.963.414.634

Gia gacVN£)

2.386.118.737.6321.892.145.985.4011.892.145.985.401

Gie tri ghi s6VN£)

2.232.679.237.6321.892.145.985.4011.892.145.985.401

b. os« u» nam giiP ngay aao henb1. Ngan henTi~n gli'i c6 ky hanTrai phieub2. oai henTi~n gli'i co ky hanTrai phieu

740.010.773.713506.571.273.713233.439.500.000

740.010.773.713506.571.273.713233.439.500.000

493.972.752.231260.533.252.231233.439.500.000

340.533.252.231260.533.252.23180.000.000.000

Tei ngay 311hang 12 nsm 2015Tei ngay 311hang 03 nsm 2016

Cuai ntim Gia tti hQ'p Iy DI)' ph6ng Gia gac Gia tti bop Iy DI)' ph6ngVN£) VN£) VNfJ VN£) VNfJ VNfJ

125.946.505.000 109.190.903.069 (16.755.601.931) 125.946.505.000 109.190.903.069 (16.755.601.931)

125.946.505.000 109.190.903.069 (16.755.601.931) 125.946.505.000 109.190.903.069 (16.755.601.931 )

c. fJau tU' gap van vao don vi khacf)~u tLl' vao cong ty conf)~u Ill' vao don vi khac

20

T6ng C6ng ty Baa hiem BIDV

06. PHAI THU VE HQ'P n6NG BAG HII~M

- Phai thu phi bao hiern gocTrang ac:+ Phai thu cue oon mua beo hiem+ Ptuii t/1Ucue oet Iy bflO hiem

+ Phai thu cuo doanh nghi~p moi gi&i bao hiem+ Phe! thu cue cac doanh nghi~p tham gia dongbao hiem- Phai thu phi nhan tai bao hi~m- Phai thu b6i thU'ong nhU'Q'ng tai baa hi~m- Phai thu knac hoat dong bao hi~m- Phai thu lien quan d~n d6ng bao hi~m

C(>ng

07. PHAI THU KHAc

a. Ng~n hanPhai thu co phan h6aPhai thu ve co tLYCva loi nhuan duoc chi a

Dl! thu lai tien gU'i va trai phi~uPhai thu ngU'oi lac d¢ngKy quy, ky CU'Q'CPhai thu ng~n han khacb.Oaih~nPhai thu co phan h6aPhai thu ve co tuc va IQ'inhuan duoc chiaDl)' thu lai tien gU'i va trai phleuPhai thu ngu'c)'i lac d¢ngKy quy, ky cuo'c dai hanPhai thu dai han khac

Ci?ng

T<;iingay 31thang 03 nem 2016

VNf)111.414.758.663

110.532.896.938

Tet ngay 31thang 12 nam 2015

VNf)126.965.457.165

122.406.482.075

881.861.725 4.558.975.090

120.446.865.688 75.999.933.268153.811.495.836 112.639.692.349

8.290.828.257 6.186.535.501340.093.072 294.651.715

394.304.041.516 322.086.269.998 'oj

T<;iingay 31thang 03 nsm 2016

VNf)116.411.306.303

83.340.510.17520.382.646.9434.555.240.5528.132.908.63315.336.158.050

6.995.577.4888.340.580.562

131.747.464.353

21

T<;iingay 31thang 12 nem 2015

VNf)71.210.725.039

60.726.146.8324.890.363.5302.455.680.4103.138.534.26714.113.514.378

6.365.478.1887.748.036.19085.324.239.417


08. TAl SAN co 8!NH HO'UHiNH

Nhf1cire, v(lt PhU'O'ngti~n Thi6t bi dl,mgTSCD kMc T6ng congki6n true v(ln tai cu qulin Iy

VND VND VND VND VN{)Nguyen gi<i:

se duo d§u ky 2.300.000.000 54.225.739.074 6.720.626.757 2.105.949.812 65.352.315.643

MUi) moi 394.309.091 634.000.000 1.028 309.091

Tang kMc 19.271.196 8.288.304 4.170.600 31730100Thanh Iy, nhU'r)ngbanGiam kMc

ss duo cuOi ky 2.300.000.000 54.639.319.361 7 362.915.061 2.110.120.412 66.412.35~.83~

Gi<i lrl hao mon:

"se duo d§u ky (352.666.682) (31.238.793.000) (5.016.650.9~5) (1.597.482.830) (38.205.593,457) IIKh~u hao trong ky (23.000.001 ) (1.172.682.268) (3~9.183.311) (49.663.273) (1.59~ 528.853) ::;

Tang khac (10.467.112) (4.037.856) (3.110.844) (17.615812)IIThanh Iy, nhU'r)ng

ban ..iGitJmkhiic ,;;

se duo cu6i ky (375.666.683) (32.421.9~2.380) (5369 872112) (1 650.256.947) (39.817 738 122)

Gi<i tr] con I~i:

Tal ngay d<1u ky 1.947.333.318 22.986.946.074 1.703.975.812 508.466.982 27.146.722.186

Tai ngay cuOi ky 1.924.333.317 22.217.376.981 1.993.042.949 459.863.465 26.594.616.712

09. TAl sAN co 8!NH v6 HiNH

Nguyen gia:

SO dLY dEW kyTang trang kyTrang 06:

Muam&i

Giarn lrang kySO dLY cuoi kyGia tr] hao rnon:

SO dLY dau kyTang trong kyTrang d6:

Chi phi lrang kyGiarn trang kySO dLY cuot kyGla tr] con lal:

Tai nqay dau ky

Tai nqay cu6i ky

Quyon SlY dl,mgoal

Tei sen v6 hinhkMc T6ng c¢ngPhan mem tin hoc

VNfJ VNfJVNfJ VNfJ

6.500.000.000 169.599.125 70.000.000 6.739.599.125

6.500.000.000 70.000.000169.599.125 6.739.599.125

(108.601.228)

(10.666.668)

(12.703.701 )

(5.833.332)

(121.304.929)

(16.500.000)

(119.267.896) (18.537.033) (137.804.929)

6.500.000.000 60.997.897 6.618.294.19657.296.299

6.500.000.000 51.462.967 6.601.794.19650.331.229

22


10. CHI PHi TRA TRU'aC

a. Ngan henChi phi hoa hong chua phan bo- s6 dLl'dEW nam- Chi phi hoe hong cture phan bo phet sinh trang niun- Chi phi hoa hong cHiph{w b6 vao chi phi {rang nam- s6 dLl' cu6i nemChi phi Ira truoc v~ thue heat d¢ng TSC8Cong cu. dl,lng cu xu~t dungChi phi di vayCac khoan chi phi tra truoc ngan han khacb.Oaih?nChi phi thanh lap doanh nqhiepChi phi mua baa hiern

Cac khoan chi phi tra truo'c dai han khac

C(>ng

11. PHAI TRA VE HQ'P DONG BAO HIEM

Phai Ira phi nhU'Q'ng tai bao hiem

Phai tra doanh nghi$p tham gia dong bao hiemPhai tra boi thu'o'ng bao hiernPhai Ira hoa hong bao hiernPhai tra khac

C(>ng

12. THUE VA CAC KHOAN PHAI NQP NHA NU'aC

Tei ngay 31 {hang Tei ngay 31 tMng03 nam 2016 12 nsm 2015

VNfJ VNfJ72.099.326.809 63.523.595.57570.187.640.506 61.648.202.42461.648.202.424 51.345.778.18032.848.630.570 112.468.394.15724.309.192.488 102.165.969.91370.187.640.506 61.648.202.424

1.911.686.303 1.875.393.151

962.996.901 646.492.569

962.996.901

73.062.323.710

T(,li ngay 31{hang 03 niim 2016

VNfJ

369.217.351.5182.615.842.865

23.284.306.02620.133.880.487

83.801.914415.335.182.810

,::

646.492.569

[J

I.1

64.170.088.144

Tei ngay 31 thang12nam2015

VNfJ

268.225.977.7234.119.786.44318.792.968.28416.135.580.577

69.293.267-----307.343.606.294

T(,li ngay 31 T(,li ngay 31thang 03 nam s6 phai n(Jp s6 (fa n¢p thang 12 netn

2016 2015VNfJ VNfJ VNfJ VNf)

Thue Gia tri 22.149.059.818 32.040.377.968 28.624.391.850 18.733.073.700Gia tangThue Thu nhap 17.302.283.859 12.678.498.177 4.454.134.486 9.077.920.168doanh nqhiep

Cac loai thue khac 5.536.123.764 6.861.905.943 5.332.102.176 4.006.319.997

C(>ng 44.987.467.441 51.580.782.088 38.410.628.512 31.817.313.865

23


13. CHI PHi PHAI TRA

a. Ngan henTrlch tnroc chi phi tiEm IU'O'ngtrong thai gian nghi phep

Chi phi trong thai gian ngt:mg kinh doanh

Chi phi trich tru'ac tarn tinh VaG gia von hang da ban

Cac khoan chi phi phai tra khacb.Oaih?nLaivayCac khoan phai tra khac

Cong

14. DOANH THU HOA HONG CHU'A f)U'Q'C HU'aNG

Doanh thu hoa hong chua dU'Q'c hU'cYngse du' d~u narnDoanh thu hoa hong chua dU'Q'c hU'cYngphat sinh trongnarnDoanh thu hoa hong da phan b6 VaG thu nhap trong narn

Cong

Tei ngay 31thang 03 nam 2016

VNf)13.083.239.393

13.083.239.393

13.083.239.393

Tei ngay 31 (hang03 nem 2016

VNf)

80.912.093.241

28.849.024.988

24.656.023.11685.105.095.113

15. cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc

a. Ngan tienHi san thoa cho giai quyetKinh phi cong deanBao hiern xa hOiBao hiern y IeBao hiern that nqhiep

Nhan ky quy, ky CU'Q'cng~n han

C6 tuc, lQ'i nhuan phai traCac khoan phai tra, phai nop khacb. Oai henNhan ky quy, ky cU'Q'Cdai hanCac khoan phai tra, phai nop dai han khac

COng

24

T?i ngay 31thang 12 nam 2015

VNfJ14.924.414.434

14.924.414.434

14.924.414.434 (,

j,

"ATei ngay 31

tl78ng 12 ntun 2015VNf)

,-<

52.335.956.589

111.594.570.474

89.958.942.30173.971.584.762

Te! ngay 31 (hang T?i ngay 3103 nem 2016 (hang 12 nsm 2015

VNfJ VNfJ34.130.201.982 29.552.696.758

341.918.322 123.083.833275.485.391 119.983.71236.672.419 12.207.81316.095.568 5.190.299

23.333.872.533 22.588.171.437

10.126.157.749 6.704.059.6643.030.570.343 2.730.570.3433.030.570.343 2.730.570.343

37.160.772.325 32.283.267.101


16. v6N CHU sa HlJ'U

Cni tieu Van dau tU'ctia Th~ng oir v6n Guy dau tir Guy Dv'trli' Ctienn t~ch LQ'inhu?n sau Loi ich co dongCongchti so niru co phan pMt tri~n Mtbuoc tygis Ihue thil~u s6

VNf) VNfJ VNf) VNf) VNfJ VNf) VNf) VNfJse dU' d~u nam 762.299.820.000 4.875.765.330 1.800.187.891 17.652.521.022 7.052.332.500 112.4 79.320.566 33.368.863.581 939.528.810.890truocTang vOn trong 410.469.130.000 650.689.268.032 1.061.158.398.032nam trU'cYcLai trong narn 113.396.405.807 10.899.023.083 124.295.428.890truocTang khac 4.657.768.147 (4.280.518.254) 958.255.4 72 1.335.505.365Giam von trongnarn truocL6 trong narntruocGiam khac (94.297.405.538) (472.697.177) (94.770.102.715)se du' dliu nam 1.172.768.950.000 655.565.033.362 1.800.187.891 22.310.289.169 2.771.814.246 132.536.576.307 43.795.189.487 2.031.548.040.462nayTang vontronqnarn nayLai trong nam nay 38.912.073.436 2.351.127.038 41.263.200.474

Tang khac

Chi tra cO tucL6 trong narn nayTrich quy dl,l' (1.128.924.907) 3.382.859.051 (208.885.028) 2.045.049.116phonq bat bUQCChenh I~ch ty gia

Giarn khacse dU' cu6i narn 1.172.768.950.000 655.565.033.362 1.800.187.891 22.310.289.169 1.642.889.339 174.831.508.794 45.937.431.497 2.074.856.290.052nay

25


17. ou PHONG NGHI~P vu

Dl,I' phOng phi bao hiern gac va nhan tal bao hiernDl,I' ph6ng b6i thU'ong bao hiern g6c va nhan tai baohiern .

Dl,I' ph6ng dao dong IanC<,?ng

18. TAl sAN sAo HIEM

Dl,I' ph6ng phi nhu'Q'ng tai bao hiem

Du ph6ng b6i thu'ong nhu-onq tai bao hiern

C<,?ng

19. DOANH THU PHi sAo HIEM

Phi bao hiem SLYCkhoe va tai nan con ngU'oi

Phi bao hiern tai san va bao hiem thiet haiPhi bao hiern hang hoa van chuyenPhi bao hiern hang khongPhi bao hiem xe CO' gio'iPhi bao hiem chay, n6Phi bao hiern than tau va trach nhiern dan Sl,I'chu tauPhi bao hiern trach nhiernPhi bao hiern tin dl,Jng va rui ro tai chinhPhi bao hiern thiet hai kinh doanhPhi bao hiem nong nqhiepCac khoan qiarn tnJ' phi bao hiem gae (Giam phi,hoan phi bao hiem gacPhi nhan tai bao hiem su-e khoe va tai nan con ngU'oiPhi nhan tai bao hiem tai san va bao hiern thiet haiPhi nhan tal bao hlern hang hoa van chuyenPhi nhan tai bao hiem hang kh6ngPhi nhan tai bao hiem xe CO' gi6'iPhi nhan tai bao hiern chay, n6Phi nhan tai bao hiern than tau va trach nhiern danSI! chu tauPhi nhan tai bao hiem trach nhiernPhi nhan lai bao hiem tin dunq va rui ro tai chinhPhi nhan tai bao hiern thi~t hai kinh doanhPhi nhan tai bao hiem nong nqhiepCac khoan qiarn Iny phi nhan tai bao hiemTang (qiarn) dl,J'ph6ng phi bao hiern g6c va nhan taibao hiernC<,?ng

26

T<;Iingay 31thang 03 niun 2016

VNfJ944.937.283.748

932.928.487.723

81.208.664.3101.959.074.435.781

T<;Iingay 31thang 03 nem 2016

VNfJ

399.262.732.462734.137.090.837

1.133.399.823.299

Quy /12016

VNfJ

51.911.802.14287.016.982.44324.247.578.69024.221.875.149139.653.812.53343.241.395.56623.088.531.4821.959.813.7713.391.772.6271.130.119.8974.743.506.840

60.420.02826.278.692.3441.650.171.874278.104.06164.087.413

2.856.214.294

773.416.377

59.539.30864.827.150

210.340.0329.115.349

(40.506.685.173)

396.405.434.197

T<;Iingay 31thang 12 nem 2015

VNfJ873.565.330.247

837.332.406.448

78.459.044.8811.789.356.781.576

T<;Iingay 31 thang12 nsm 2015

VNfJ

347.927.493.039680.689.011.699

1.028.616.504.738 T.~/,

Quy /12015

VNfJ

31.373.624.34183.992.275.42324.993.366.22112.357.775.772

120.107.468.95532.338.085.32324.651.279.6061.129.338.3644.820.600.0402.202.762.319948.015.122

(35.643.401)

198.074.97821.269.550.0031.154.342.053673.192.57450.681.236

5.460.816.689

(896.732.760)

8.504.000

1.278.138.05713.777.017

(42.696.277 .937)

325.393.013.995

Tong C6ng ty Baa hiem BIDV

20. PHi NHlJ'Q'NG TAl BAa HII~M

Phi nhU'Q'ng lai baa hiern svc khoe va lai nan canngU'o'iPhi nhu'oriq lai baa hiem tai san va baa hiern thi~t haiPhi nhuonq tai baa hiem hang hoa van chuyenPhi nhU'Q'ng tai baa hiem hang khongPhi nhuonq tai baa hiern xe CO' gi&iPhi nhuonq tai baa hiem chay, noPhi nhU'Q'ng tai baa hiem than tau va trach nhiern danSI)' chu tauPhi nhu'Q'ng tai baa hiern trach nhiernPhi nhU'Q'ng tai baa hiern tin dl)ng va rui ra tai chinhPhi nhU'Q'ng tai baa hiern thiet hai kinh daanhPhi nhu'Q'ng tai baa hiern nong nghi~pTang (qiarn) dl,l' phonq phi nhU'Q'ng tai baa hiern

C(mg

21. HaA HONG NHlJ'Q'NG TAl BAa HIEM

Hoa h6ng nhuo'nq tai baa hiemHoa h6ng nhU'Q'ng tai chua dU'Q'c hU'angGiarn lru' hca h6ng (Hoan hoa h6ng, giam hoa h6ng)

C<}ng

22. TONG CHI BOI THlJ'aNG BAa HIEM

Chi b6i (hU'cyng baa hiem g6c

Chi b6i (hU'cyng nhan tai baa hiemThu b6i lhu'cl'ng nhu'Q'ng tai baa hiemCac khoan lhu qiarn chi (Thu doi ngu'CYithu' ba b6ihoan, thu hang da Xtf Iy b6i thu'cyng 100%)Tang (qiarn) dl,l' phonq boi thU'cyng baa hiem g6c vanhan tal baa hiemTa~g (giam) dl,l' phonq b6i thu'cyng baa hiem g6c vanhan Iai baa hiern

C<}ng

27

Quy 112016

VNf)

999.146.863

67.254.806.84618.050.359.36619.471.062.77310.776.136.69926.213.970.029

17.898.724.842

1.076.782.0272.515.309.1301.138.766.7303.697.543.381

(20.794.847.055)148.297.761.631

Quy /12016

VNf)63.419.541.018

(29.032.960.875)

34.386.580.143

Quy /12015

VNf)

144.771.789

68.556.629.57119.153.356.80010.450.285.6281.224.694.482

21.598.038.222

20.034.160.529

611.207.4214.230.389.9203.118.086.796 ,:-820.464.896

(10.352.709.720) _139.589.376.334

L

/,'i~

Quy /12015

VNtJ52.205.502.940

(21.805.385.345)(12.381.2~QL

30.387.736.305

oo» /12016 Quy /12015VNf) VNf)

101.111.900.301 115.271.347.2101.222.755.672 4.635.491.081

(26.989.023.212) (56.283.887.282)

(199.034.198) (1.231.973.167)

76.191.492.249 67.168.755.499

(38.394.626.558) (53.162.913.503)

112.943.464.254 76.396.819.838

Tong C6ng ty Bao hi~m BIDV

23. CHI KHAC HO~T DQNG KINH DOANH sAo HIEM

Chi hoa hong bao hi~mChi v~ dich Vl,Jdai IyChi danh qia rui ro doi tLYQ'ngdLYQ'cbao hi~mChi quan Iy dai Iy bao hi~m

Chi d~ ph6ng, han ch~ ton thatCac khoan trich I~p bih buoc theo quy dinh (Chi lap quybao v$ ngLYai dLYQ'cbao hi~m ...)Chi khac

C(>ng

24. DOANH THU HO~T DQNG TAl CHiNH

l.ai ti~n gU'i, tien cho vay

Lai dau tu' trai phieu, ky phieu, tin phieu

Co tuc, lQ'i nhuan duoc chia

Lai chenh lech ty gia da thuc hien

Lai hoat dong dau tu' chu'ng khoan

Doanh thu heat dong tai chinh khac

C(>ng

25. CHI PHi HO~T DQNG TAl CHiNH

Lai ti~n vay

Chi phi hoat dong dau tLYchCYngkhoan

Lo tll' hoat dong dau tLYchCYngkhoan

Lo chenh I$ch ty qia da thuc hienDl,J'ph6ng giam gia cac khoan dau tLYng~n han, daih~nChi phi tai chinh khac

C(>ng

26. THU NH~P KHAC

Thu thanh Iy, nhuonq ban TSCf)

Lai do danh qia lai tai san

Ti~n phat thu dLYQ'c

Thu~ dLYQ'cqiarn

Cac khoan thu nhap khac

C(>ng

28

Quy /12016

VNf)34.098.268.0913.674.526.889

Quy /12015

VNf)31.476.575.0092.941.816.450

592.850.875

13.021.818

226.861.331

64.218.931.524 53.781.537.513

102.584.577.379 88.439.812.121

~...,

Quy /12016 Quy /12015 )VNf) VNf)38.750.212.606 23.101.131.145

.(~5.148.051.750 2.986.643.836 ;756.835.000 215.524.500

853.999.746 755.669.658

9.324.000 15.005.981

3.556.358 5.960.116

45.521.979.460 27.079.935.236

Quy /12016 Quy /12015

VNf) VNf)4.367.581 6.075.764

38.100.094 13.312.894

1.146.400.068

496.402.461 400.216.855

3.692.433.551 3.029.186.120

49.390.000 203.224.000

4.280.693.687 4.798.415.701

Quy /12016

VNf)100.000

Quy /12015

VNf)818.182

176.918.907

177.018.907

383.297088

384.115.270

(


27. CHI PHI KHAc

Quy 112016

VNfJ

Quy 112015

VNfJ40Chi phi thanh 1'1,nhU'Q'ng ban TSCB

La do danh qia lai tai san

Cac khoan b] phat

Cac khoan chi phi khac

Cc)ng

72.263.513

10.270.460

72.824.954

18.213.511

82.533.973 91.038.505

28. CHI PHi QUAN LV DOANH NGHI~P

Chi phi nhan vien

Chi phi vat li~u

Chi phi d6 dung van phonq

Chi phi khau hao TSCB

Thu~, phi va I~ phi

Chi phi djch Vl,Jmua nqoai

Chi phi dl,l' phone no phai thu kh6 doi

Chi phi b~ng ti~n khac

Cc)ng

Quy 112016 Quy 112015

VNfJ VNfJ44.937.989.155 16.309.010.635

2.563.894.125 878.148.031

748.541.990 551.150.990

1.611.028.853 1.149.500.946

930.707.254 1.334.433.407

23.140.394.291 15.053.386.064

(362.673.988) (1.414.005.689)

806.906.078 498.762.773

74.376.787.758 34.360.387.157

•

29. cAc CAM KET vA NQ' TIEM TANG

TIme nh» tl7~u

Tong Conq ty da tinh toan va giu' lai ph~n thue nha th~u cua cac nha tai CU'tru tai quoc giakhong co hi~p djnh tranh danh thue hai I~n voi Vi~t Nam hoac CU' tru tai qucc gia c6 hiepdinh tranh danh thue hai I~n voi Viet Nam, da gli'i h6 so hop I~ lien quan cho CO'quan thueva dang cho co quan thue xem xet,

Cac cum ket boet dOng

T6ng cong ty c6 cac cam ket hoat d¢ng lien quan den viec thue van phOng nhu sau:

Cam kel I/we van phOng

Trang d6:fJen tien lrang v6ng 1 nemfJc3n lien tir 1 den 5 namfJc3n hen tron 5 nsm

Tei thai di~m ngay 31thang 03 nem 2016

VNfJ

20.732.356.054

KHOAN Ml)C

491.594.15018.086.215.9342.154.545.480

31. cAc Sl! KI~N SAU NGAy L~P BAo cAo TAl CHINH

Sau thoi diem lap bao cao hop nhat Ouy I narn 2016 khonq phat sinh b§t ky sv kien nao c6the anh hu'o-ng den cac thong tin da cuoc trinh bay lrong bao cao tai chinh cung nhu anhhu'o-ng den tinh hinh hoat dong cua T6ng Cong ty

29


Ha N¢i, Vi$t NamNgay 27 thang 04 narn 2016

Ong Ttan Hoai AnT6ng Giarn doc

Sa L9i Ngan GiangKe toan truocYng

)

30

t6ng cong ty c6 phan baohiern ngan hanq 8au tu-va phat...

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