=U ERNST &YOUNG - vbi.vietinbank.vn · hoach va thu'c hien viec kiem toan de dat du'oc mu'c tin cay hop ly ve viec cac bao cao tai chinh khong ^ co sai sot trong ylu. Viec kiem toan

I '

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thiFong Viet Nam

Bao cao cua Chu tich Cong ty va Cac Bao cao Tai chinh da dugc kiem toan

ngay 31 thang 12 nam 2010

=U ERNST &YOUNG

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thuong Viet Nam-' B09 - DNBH

MUC LUC

Trang

BAO CAO CUA CHU TI.CH CONG TY 1 - 3

BAO CAO TAI CHINH OA DUQC KI£M TOAN

Bao cao kiem toan dOc lap

Bang can doi k§ toan 5 - 6

Bao cao k6t qua hoat dong kinh doanh 7 - 8

Bao cao IIFU chuyen tien te 9

Thuy^t minh bao cao tai chfnh 10 -32

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thipcmg Viet Nam B02a - DNBH

BAO CAO CUA CHU T|CH CONG TY

Chu tich Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thumig Viet Nam ("Cong ty") trinh bay bao cao nay va cac bao cao tai chinh cua Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010.

CONG TY

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thifong Viet Nam tien than la Cong ty TNHH Lien doanh Bao hiem Chau A - Ngan hang Cong thuong Viet Nam la cong ty trach nhiem hOu han mot thanh vien do Ngan hang TMCP Cong Thu-ong Viet Nam so hOu 100% v6n du'gc thanh lap theo Luat Doanh Nghiep cua Viet Nam theo Giay phep thanh lap va hoat dong s6 21 GP/KDBH do Bo Tai chinh cap Ian dau ngay 12 thang 12 nam 2002 va theo cac dang ky thay doi sau:

Giiy phep diSu chinh Ngay c£p Thay ddi chinh

21/GPOC1/KDBH 20/02/2003

21/GPDC2/KDBH 23/12/2003

21/GPDC3/KDBH 28/05/2004

21/GPDC4/KDBH 16/11/2005

21/GPDC5/KDBH 17/12/2008

21/GPDC6/KDBH 21/GPDC7/KDBH

21/04/2009 04/09/2009

Thay doi Tru so chinh Cong ty d§n dia chi moi la T§ng 3 Khu A, Toa nha 141 Le Duan, Ha Noi Thay doi van phong dai dien den dia chi moi IS Tang 5, toa nha Thien Son, s6 5, Nguy§n Gia Thieu, Quan 3, Thanh pho Ho Chi Minh Thanh lap chi nhanh Ho chi Minh tai tang 5, Toa nha Thien Son, so 5, Nguy§n gia Thieu, Quan 3, Thanh pho . H6 Chi Minh. Thanh lap chi nhSnh Da Ning tai tang 6 toa nh& Ngan hang Cong throng so 172 Nguy§n Van Linh, Quan Thanh Khe, Thanh pho Da Ning Thay doi chu dau tw la Ngan hang Cong thuong Viet Nam. Doi ten Cong ty thanh Cong ty TNHH Bao hiem Ngan hang Cong thirong Viet Nam Tang von dieu le cua cong ty len 300 ty dong Viet Nam Doi ten chu so hOu ti> "Ngan hang Cong throng Viet Nam" thanh "Ngan hang TMCP Cong thuong Viet Nam". Doi ten cong ty thanh Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thuong Viet Nam.

Hoat dong chinh cua Cong ty la kinh doanh bao hiem phi nhan tho, t£i bao hiem, hoat dong de phong, han che rui ro, ton thit; Giam dinh ton that; Dai ly giam dinh ton that, xet giai quyet boi throng; Yeu chu ngu'oi thi> ba boi hoan; Quan ly quy va dau iw von; Cac hoat dong khac theo quy djnh cua phap luat.

Tru so' chinh va cac chi nhanh

Cong ty co tru so chinh tai so 141 Le Duan, Hoan Ki§m, thanh pho Ha Noi va hai (02) chi nhanh tai Da Ning va Thanh pho H6 Chi Minh.

K£T QUA HOAT DONG KINH DOANH

Loi nhuan sau thud cho nam tai chinh ket thuc ngay 31 thang 12 n3m 2010 cua Cong ty la 25.032.942.031 dong Viet Nam (nam 2009: loi nhuan sau thue la 31.884.746.261 dong Viet Nam) Trong nam 2010, Cong ty da chuyen 14.428.571.754 dong Viet Nam loi nhuan de lai cua c^c n§m tru-oc, 9.677.360.864 d6ng Viet Nam Quy 6hu tu- phat trien va 1.255.736.356 dong Viet Nam Quy dir phong tai chinh v§ cong ty me la Ngan hang TMCP Cong throng Viet Nam.

1

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thimng Viet Nam

BAO CAO CUA CHU TICH CONG TY (tiep theo)

CHU TjCH CONG TY Chu tich Cong ty trong nam va vao ngay lap bao cao nay nhir sau:

Ho va ten ChCrc vu Ngay bd nhiem

Ba Nguyin H6ng Van Chu tich 15 thang 12 nam 2009

BAN T6NG GlAM 0 6 C

Cac thanh vien Ban Tong Giam <56c trong nam va vao ngay Idp bao cao nay nhir sau:

Ho va ten ChCrc vu Ngay bd nhiem Ngay mi§n nhiem

Ong Bui Gia Anh Ba Tr in Thi Bich Lien Ba Tr in Thi Bich Lien Ba Tr in Thi Kim Yen Ong Pham Anh Tuan

Tong Giam d6c Quy§n Tong Giam doc Pho Tong Giam d6c Pho Tong Giam d6c Pho Tong Giam doc

01 thang 01 n§m 2011 17 th&ng 12 nam 2008 01 thang 01 nam 2011 17 thang 12 nam 2008 09 thang 09 nam 2009

01 thang 01 nam 2011

nam yeu c iu phai co cac

CAC SU KIEN SAU NGAY K^T THUC KY K^ TOAN NAM

Khong co s^ kien quan trong nao xay ra ke ti> ngay ket thuc ky k6 toan dieu chinh hoac thuyet minh trong cac bao cao tai chinh.

KI^M TOAN VIEN

Cong ty TNHH Ernst & Young Viet Nam bay to nguyen vong difoc tiep tuc lam cong tac kiem toan cho Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong throng Viet Nam.

CONG B6 TRACH NHIEM CUA BAN T6NG GlAM D6C CONG TY DO I VQI CAC BAO CAO TAl CHINH

Ban Tong Giam doc Cong ty chiu trach nhiem dam bao cac bao cao tai chinh cho ti>ng nam tai chinh phan anh trung thu'c va hop ly tinh hinh hoat dong, ket qua hoat dong kinh doanh va tinh hlnh lu'u chuyen ti^n te cua Cong ty trong nam. Trong qua trinh chuan bi cac bao cao tai chinh nay, Ban Tong Giam d6c Cong ty c§n phai:

• lira chon cac chinh sach ke toan thich hop va ap dung cac chinh sach nay mot cach nhat quan;

• th^c hien cac danh gia va iroc tinh mot each hop ly va than trong;

• neu ro cac chuan miro ke toan ap dung co diroc tuan thu hay khong va t^t ca nhOng sai lech trong yeu so voi nhfrng chuan mire nay da diroc trinh bay va giai thich trong cac bao cao tai chinh; va

• lap cac bao cao tai chinh tren co so nguyen t i c hoat dong lien tuc tri> trirong hop khong the cho ring Cong ty se tiep tuc hoat dong.

Ban Tong Giam doc Cong ty chju trach nhiem dam bao viec cac so sach ke toan thich hop diroc lu'u giCp de phan anh tinh hinh tai chinh cua Cong ty, voi mi>c do chinh xac hop ly, tai bat ky thai diem nao va dam bao rang cac so sach ke toan tuan thu voi he thong ke toan da difoc dSng ky. Ban Tong Giam d6c Cong ty cung chiu trach nhiem ve viec quan ly cac tai san cua Cong ty do do phai thu'c hien cac bien phap thich hop de ngan chan va phat hien cac hanh vi gian Ian va nhCpng vi pham khac.

Ban Tong Giam doc Cong ty da cam ket voi Chu tich cong ty r ing Cong ty da tuan thu nhCmg yeu cau neu tren trong viec lap cac bao cao tai chinh.


BAO CAO COA CHU TjCH CONG TY (tiep theo)

PHE DUYET CAC BAO CAO TAl CHINH

Toi phe duyet cao bao cao tai chinh kern theo. Cac bao cao nay phan anh trung thyc va hop ly tinh hinh tai chinh cua Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thimng Viet Nam vao ngay 31 thang 12 nam 2010, ket qua hoat dong kinh doanh va tinh hinh ILPU chuyen tien te cho nam tai chinh ket thuc cung ngay phu hop voi Chuan mi^c Ke toan Viet Nam va Ch§ do Ke toan ap dung

Ha Noi, Viet Nam

Ngay 28 thang 2 nam 2011

NH :NG Kiev

•. Cos ; t I

3

ILLLLLLLLLLLLLLLL111"" =U ERNST &YOUNG H i " "

Ernst & Young Vietnam limited Daeha Business Center 14 th Floor, 360 Kim Ma Street, Ba Dinh District Hanoi, S.R. of Vietnam

Tel :+84 4 3831 5100 Fax: +84 4 3831 5090 www.ey.com/vn

S6 tham chieu: 60755043/14718403

B A O C A O K I E M T O A N D O C L A P

Kinh gi>i: Chu tjch Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thu'cmg Viet Nam

Chung toi da kiem toan bang can doi ke toan v&o ngay 31 thang 12 nam 2010 cua Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thu-ong Viet Nam ("Cong ty"), bao cao k i t qua hoat dong kinh doanh va bao cao ILPU chuyen tien te co lien quan cho nam tai chinh ket thuc cung ngay va cac thuylt minh bao cao tai chinh kem theo (sau day du'oc goi chung la "cac bao cao tai chinh") du'oc trinh bay tCr trang 5 den trang 32. Cac bao c3o tai chinh nay thuoc trach nhiem cua Ban Tong Giam doc Cong ty. Trach nhiem cua chung toi la du>a ra y k i ln ve cac bao cao tai chinh nay du'a tren viec kiem toan cua chung toi. Bao cao tai chinh tai ngay 31 thang 12 nam 2009 cua Cong ty du'oc kiem toan boi mot Cong ty kiem toan khac. Trong Bao cao kiem tocin ngay 19 thang 03 nam 2010, cong ty kiem toan nay da dua ra ky kien chip nhan toan phin v&i cac bao cao tdi chinh cua Cong ty.

C c s& Y kien Kiem toan

Chung toi da tien hanh kiem toan theo cac quy dinh cua cac Chuan mu'c Kiem toan Viet Nam va Chuan mu'c Kiem toan Quoc t l du'oc 3p dung tai Viet Nam. Cac chuan mi/c nay yeu cau chung toi phai lap k l hoach va thu'c hien viec kiem toan de dat du'oc mu'c tin cay hop ly ve viec cac bao cao tai chinh khong ^ co sai sot trong y lu. Viec kiem toan bao gom viec kiem tra, theo phu'ong phap chon miu, cac bing chu'ng ve s6 lieu va cac thuyet minh tren c£c bao cao tai chinh. Viec kiem toan cung bao gom viec danh gia cac nguyen t i c ke toan da du'oc ap dung va cac u'oc tinh quan trong cua Ban Tong Giam doc Cong V ty cung nhu1 danh gia viec trinh bay tong the cac bao cao tai chinh. Chung toi tin tuong r ing cong viec kiem toan cua chung toi cung cap co so hop ly cho y kien kiem toan. \

Y kien Kiem toan [ ?

Theo y ki ln cua chung toi, cac bao c£o tai chinh da phan anh trung th^c va hop ly, tren cac khia canh trong yeu, tinh hinh tai chinh cua Cong ty vao ngay 31 thang 12 nam 2010, k i t qua hoat dong kinh doanh va tinh hinh liru chuyen tien te cho nam tai chinh k i t thuc cung ngay phu hop voi cac Chuan mu'c K l toan va Che do K l toan Viet Nam ap dung cho cac doanh nghiep bao hiem va tuan thu cac quy dinh co lien quan.

Vo T i n Hoang Van Pho Tong Giam doc Ki lm toan vien da dang ky So dang ky: 0264/KTV

Le DCFC Linh Kiem toan vien phu trach Ki lm toan vien da dang ky So dang ky: 1672/KTV

Ha Npi, Viet Nam


A member firm of Ernst & Young Global Limited


BANG CAN DOI K£ T O A N ngay 31 thang 12 nam 2010

Dan vj: VND

Ma Thuyet Sd cuoi nam So dau nam so TAI SAN minh Sd cuoi nam So dau nam

100 A. TAI SAN NGAN HAN 377.879.258.639 264.715.568.355

110 /. Tien 4 133.978.349.124 33.860.097.503 111 1. Ti§n mat tai quy 201.816.396 38.165.307 112 2. Ti§n gi>i ngan hang 11.876.532.728 22.127.832.196 113 3. Cac khoan tyong dimng tien 121.900.000.000 11.694.100.000

120 II. Dau tw ngan han 5 151.929.273.231 162.345.990.889 121 1. Dau ty chung khoan ngan han 81.884.744.031 64.216.477.000 128 2. Dau ty ngan han khac 70.138.800.000 98.129.513.889 129 3. Dy phong giam gia dau ty ngan

han (94.270.800) -

130 III. Cac khoan phai thu 6 91.732.635.049 68.244.610.250 131 1. Phai thu cua khach hang 95.958.773.353 66.610.431.068 132 2. Tra t ryoc cho ngyoi ban 219.097.287 1.199.279 138 3. Phai thu khac 272.746.065 2.882.798.559 139 4. Dy phong cac khoan phai thu kho

doi (4.717.981.656) (1.249.818.656)

150 IV. Tai san ngan han khac 239.001.235 264.869.713 151 1. Tam yng 178.443.635 157.571.670 152 2. Chi phi tra t ryoc ngan han 3.000.000 27.438.043 154 3. Ky cy^c , ky quy ngan han 57.557.600 79.860.000

200 B. TAI SAN DAI HAN 160.153.927.972 207.401.474.667

210 /. Tai san co dinh 7 3.163.419.710 458.802.789 211 1. Tai san co dinh hyu hinh 7.1 3.163.419.710 458.802.789 212 Nguyen gia 4.662.359.785 1.814.524.828 213 Gia tri hao mdn luy ke (1.498.940.075) (1.355.722.039) 217 2. Tai san co djnh vo hinh 7.2 - -

218 Nguyen gia 16.400.000 16.400.000 219 Gia tri hao mdn luy ke (16.400.000) (16.400.000)

220 II. Cac khoan dau tw tai chinh dai han 8 150.049.095.890 200.311.087.671 221 1. Dau ty chyng khoan dai han 150.049.095.890 200.311.087.671

240 III. Tai san dai han khac 6.941.412.372 6.631.584.207 241 1. Ky quy bao hiem 9 6.000.000.000 6.000.000.000

2. Chi phi tra tryoc dai han 519.034.801 209.206.636 242 3. Cam co, ky quy, ky cyQ'c dai han 422.377.571 422.377.571

250 T6NG CONG TAI SAN 538.033.186.611 472.117.043.022

5


BANG CAN DOl K£ TOAN (tiep theo) ngay 31 thang 12 nam 2010

Dan vi: VND

Ma Thuyet So cuoi nam So diu nam X so nguOn v6n minh So cuoi nam So diu nam

300 A. NQ PHAI TRA 208.719.694.485 139.281.970.432

310 /. A/CY ngan han 130.637.302.562 97.668.472.798 311 1. Vay ngan han 10 80.000.000.000 60.000.000.000 313 2. Phai tra ngyoi ban 11 37.811.734.663 22.975.020.194 314 3. Ngirai mua tra tien tryoc 119.696.101 48.088.131 315 4. Thue va cac khoan phai nop Nha

nu-oc 12 3.676.962.722 8.960.790.483 316 5. Phai tra cong nhan vien 4.812.631.676 363.024.889 318 6. Phai tra khac 13 3.218.843.295 5.118.596.021 319 7. Quy khen thimng phuc lei 997.434.105 202.953.080

330 II. Cac khoan dy phong nghiep vu 77.952.629.442 41.613.497.634 331 1. DIJ phong phi 14.1 48.502.349.386 22.788.228.235 333 2. Dy phong boi thirang 14.2 25.009.687.554 17.344.387.299 334 3. Dy phong dao dpng Ion 14.3 4.440.592.502 1.480.882.100

340 III. No> khac 129.762.481 347 1. Thue thu nhap doanh nghiep hoan

lai phai tra 22.3 129.762.481 -

400 B. V6N CHU s& HOU 15 329.313.492.126 332.835.072.590

410 1. Nguon von 329.313.492.126 332.835.072.590 411 1. Von dau ty cua chu so hyu 300.000.000.000 300.000.000.000 413 2. Chenh lech ty gia - 53.575.021 414 3. Quy dau ty phat trien - 24.928.064 415 4. Quy dy phong tai chinh 1.801.810.477 46.070.939 416 5. Q u y d y t r y b a t buQC 3.330.841.816 494.207.401 418 6. Loi nhuan chya phan phoi 24.180.839.833 32.216.291.165

430 T6NG CONG NGU6N V6N 538.033.186.611 472.117.043.022

CAC CHl TIEU NGOAI BANG CAN 0 6 l K£ TOAN

CHl Tl£U So cudi nam So dau nam

Ong Nguyen Van Hung Ke toan tru'ong

<)ng Bui Tong Gi&m doc

1. Ngogi te cac loai - Do la My (US$) - Euro (EUR)

925.974,9 382,11

Ng^y 28 thang 2 nam 2011


BAO CAO K£T QUA HOAT DONG KINH DOANH cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

Pern vi: VND

CHi TIEU Thuyet minh Nam nay Nam truwc

01 Thu phi bao hiem g6c 16 132.598.679.721 67.354.929.925

02 Thu phi nhan tai bao hiem 17.1 13.301.741.238 11.317.004.741

03 04 05 06

Cac khoan giam trCf Chuyen phi nhu'Q'ng tai bao hiem Giam phi Hoan phi

17.2 (46.973.250.145) (42.536.232.491)

(313.929.537) (4.123.088.117)

(28.539.409.714) (27.558.943.605)

(151.800.822) (828.665.287)

08 Tang dy phong phi (25.714.121.151) (16.635.708.167)

09 Thu hoa h6ng nhipong tai bao hiem 10.062.212.511 7.664.010.726

10 13

Thu khac hoat dong kinh doanh bao hiem Thu khac

24.844.869 24.844.869

20.729.969 20.729.969

14 Doanh thu thu§n hoat dong kinh doanh bao hiem (14 = 01+02+03+08+09+10) 83.300.107.043 41.181.557.480

15 Chi b6i throng bao hiem g6c 18.1 (44.540.058.640) (13.325.368.257)

16 Chi boi thuong nhan tai bao hiem 18.2 (16.639.821.300) (23.352.361.445)

17 18

Cac khoan giam trip Thu boi thirang nhuvng tai bao hiem 18.3

33.622.733.094 33.622.733.094

24.910.424.751 24.910.424.751

21 B6i thirong thuoc trach nhi^m giCr lai (21=15+16+17) (27.557.146.846) (11.767.304.951)

23 Tang dy phong b6i thirong (11.123.912.608) (600.000.000)

24 Trich du> phong dao dpng Ion 14.3 (2.959.710.402) (810.692.017)

25 26 34

Chi khac hoat dong kinh doanh bao hiem Chi khac hoat dong kinh doanh bao hiem goc Chi khac hoat dQng nhan tai bao hiem

19 (10.831.342.079) (7.833.035.744) (2.998.306.335)

(4.913.132.884) (2.107.139.976) (2.805.992.908)

7


BAO CAO K£T QUA HOAT DONG KINH DOANH (tiep theo) cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

Dan vi: VND

Ma so CHl TIEU

Thuyet minh Nam nay Nam tnrvc

41 Tong chi tru>c ti§p hoat dpng kinh doanh bao hiem (41=21+23+24+25) (52.472.111.935) (18.091.129.852)

42 Lo>i nhuan gop hoat dong kinh doanh b£o hiem (42=14+41) 30.827.995.108 23.090.427.628

44 Chi phi quan ly doanh nghi^p 20 (40.322.889.500) (15.870.581.280)

45 L6 thu^n kinh doanh bao hiem (45=42+44) (9.494.894.392) 7.219.846.348

46 50

Doanh thu hoat dQng tai chinh Chi phi hoat dQng tai chinh

21.1 21.2

49.412.817.566 (7.640.878.705)

35.971.652.954 (4.547.584.559)

51 Loi nhuan hoat dong tai chinh (51=46+50) 41.771.938.861 31.424.068.395

52 53

Thu nhap khac Chi phi khac

906.784.178 (2.842.606)

4.262.543

54 Lo-i nhuan khac (54=52-53) 903.941.572 4.262.543

55 Tong loi nhuan kd toan truoc thu§ (55=45+51+52) 33.180.986.041 38.648.177.286

60 Chi phi thue thu nhap doanh nghiQp 22 (8.148.044.010) (6.763.431.025)

61 Loi nhuan sau thu§ thu nhap doanh nghiep (61=55+60) 25.032.942.031 31.884.746.261

Ong Nguyen Van Hung Ke toan t ruong

y / _ C 0 N G TY N

^ y TRACH NHIEM H0U HAN, [so / MOT THANH VI '

BAO HIEM \NGAN HANG T\

CONG THlftfN S?oVVIET NAM

arrfdoc


8


BAO CAO L U U C H U Y £ N T I £ N T £ cho nam tai chinh ket thuc ngay 31 thang 12 nam 2010

Don vj: VND

Ma so CHl TIEU

Thuyet minh Nam nay Nam truwc

01 03 04 05 06

07

08 09

10 11

I. LINJ CHUY£N TI£N TIT HOAT D0NG KINH DOANH Tien thu phi bao hiem va hoa hong Ti§n thu ti> cac khoan thu dupe giam chi Tien thu ti> cac hoat dpng kinh doanh khac Ti§n chi de tra boi thuong bao hiem Ti§n chi de tra hoa h6ng va cac khoan np khac cua kinh doanh bao hiem Ti§n chi de tra cho ngwoi cung cap hang hoa djch vy Tien chi de tra cho nguoi lao dpng Ti§n chi npp thue va cac khoan phai npp Nha nuoc Ti§n chi khac cho hoat dpng kinh doanh Tien tarn Crng cho can bp cong nhan vien va ung truoc cho nguoi ban

136.267.817.528 9.630.206.200

(46.631.993.760)

(35.432.225.747)

(13.997.235.400) (22.327.459.818)

(23.447.331.698) (94.744.642)

(4.641.074.297)

63.906.637.561 13.212.051.317

1.642.644.665 (27.638.215.133)

(8.170.822.584)

(9.276.718.741) (8.896.401.602)

(4.055.393.183) (1.905.506.497)

(1.154.221.595)

20 LUMJ chuyen tidn thu§n tu> hoat dpng kinh doanh (674.041.634) 17.664.054.208

21

22 23 24 25

II. LUU CHUYEN TL£N TL> HOAT DQNG DAU TLT Ti§n thu ti> cac khoan dau tu vao don vj khac T i l n thu lai d§u \w Tien thu tCr ban TSCD Ti§n d i u tiF vao cac don vj khac Tien mua TSCD

55.066.453.000 94.699.353.580

(33.931.790.653) (3.344.434.000)

2.672.492.847 10.005.338.562

(401.227.784.409) (134.808.000)

30 LIPU chuyen ti§n thu§n tip hoat dong d lu tie 112.489.581.927 (388.684.761.000)

31 32 33 35

III. LLTU CHUYEN TL£N TL> HOAT DONG TAI CHINH Tien thu do di vay Ti§n thu do cac chu so huu gop von T i ln chi tra np vay Tien lai da tra cho cac nha dau tw vao doanh nghiep

224.000.000.000

(204.235.416.667)

(31.577.022.005)

191.021.222.400 207.378.000.000 (91.382.360.400)

(8.290.217.314)

40 Liru chuyen ti§n thuan tO hoat dong tai chinh (11.812.438.672) 298.726.644.686

50 LIFU chuyen ti§n thuSn trong nam 100.003.101.621 (72.294.062.106)

60 Ti§n va tu'eeng dipong ti§n d§u nam 33.860.097.503 101.293.597.535

61 Anh hirdng cua bidn dpng ty gia U5ul5QJ)00 4.860.562.074 I " Ti§n va tircmg dircyng ti§n cudi nam 4 33.860.097.503

Ong Nguyen Van Hung K£ toan truong


9


THUY£T MINH CAC BAO c A o TAI CHINH vao ngay 31 thang 12 nam 2010 va cho nSm tdi chinh ket thuc cung ngay

1 . THONG TIN DOANH NGHIEP

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong throng Viet Nam tien than la Cong ty TNHH Lien doanh Bao hiem Chau A - Ngan hang Cong throng Viet Nam la cong ty trach nhiem hfru han mot thanh vien do Ngan hang TMCP Cong Throng Viet Nam so hOu 100% von, du'oc thanh lap theo Luat Doanh Nghiep cua Viet Nam theo Giay phep thanh lap va hoat dong s6 21 GP/KDBH do Bo T£i chinh clip Ian dau ngay 12 thang 12 nam 2002 va theo cac dang ky thay doi sau:

G/a'y phep diSu chinh Ngay cip Thay ddi chinh

21/GPDC1/KDBH

21/GPDC2/KDBH

21/GPDC3/KDBH

21/GPDC4/KDBH

21/GPDC5/KDBH

21/GPDC6/KDBH

21/GPDC7/KDBH

20/02/2003 Thay doi Tru so chinh Cong ty den dia chi moi la Tang 3 Khu A, Toa nha 141 Le Duan, Ha Noi

23/12/2003 Thay doi van phong dai dien den dia chi moi Id Tang 5, toa nh& Thien Son, so 5, Nguyin Gia Thieu, Quan 3, Thanh pho Ho Chi Minh

28/05/2004 Th^nh lap chi nhanh Ho chi_Minh tai tang 5, Toa nha Thien Son, so 5, Nguyin gia Thieu, Quan 3, Thanh pho Ho Chi Minh.

16/11/2005 Thanh lap chi nh£nh Ba Nlng tai tang 6 toa nha Ngan hang Cong throng so 172 Nguyin V§n Linh, Quan Thanh Khe, Thanh pho Da Nlng

17/12/2008 Thay doi chu dau iw la Ngan h&ng Cong thuong Viet Nam. Doi ten Cong ty thanh Cong ty TNHH Bao hiem Ngan hang Cong thifong Viet Nam

21/04/2009 Tang von d i iu le cua cong ty len 300 ty dong Viet Nam

04/09/2009 Doi ten chu so hOu ti> "Ngan hang Cong throng Viet Nam" thanh "Ngan hang TMCP Cong throng Viet Nam". Doi ten cong ty thanh Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thifong Viet Nam.

Hoat d0ng chinh cua Cong ty la kinh doanh bao hiem phi nhan tho, tai bao hiem, hoat dong de phong, han chd rui ro, ton that; Giam dinh ton that; Dai ly giam dinh ton thit , xet giai quyet boi throng; Yeu cau ngu'oi thi> ba boi hoan; Quan ly quy va dau iw von; Cac hoat dong khac theo quy dinh cua phap luat.

Tru s& chinh va cac chi nhanh

Cong ty co tru so chinh tai so 141 Le Duan, Hoan Kiem, thanh ph6 Ha Noi va hai (02) chi nhanh tai Da Ning va Thanh ph6 H6 Chi Minh.

Tong so can bo cong nhan vien cua Cong ty tai ngay 31 thang 12 nam 2010 Id 112 ngu'oi (tai ngay 31 thang 12 nam 2009: 68 ngu'oi)

10

Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thirong Viet Nam B09 - DNBH

THUYET MINH CAC BAO CAO TAl CHlNH (tidp theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

2. COS&TRiNH BAY

2.1 Chuan myc va He thong ke toan ap dung

Cac bao cao tai chinh cua Cong ty dugc trinh bay b lng dong Viet Nam ("VND") phu hop voi Che do K§ toan ap dung cho cac doanh nghiep bao hiem Viet Nam ban hanh kem theo Quyet dinh s6 1296TC/QD/CDKT ban hanh ngay 31 thang 12 nam 1996 cua Bo Tai chinh va Quyet dinh so 150/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec sua doi, bo sung Che do ke toan doanh nghiep Bao hiem va cac Chuan myc K§ to£n Viet Nam do Bo Tai chinh ban hanh theo:

• Quyet dinh so 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh bon Chuan myc Ke toan Viet Nam (Dot 1);

• Quydt dinh so 165/2002/QD-BTC ngay 31 th£ng 12 nam 2002 ve viec ban hanh sau Chuan myc Ke toan Viet Nam (Dot 2);

• Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 v§ viec ban hanh sau Chuan myc K§ toan Viet Nam (Dot 3);

• Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuan myc Ke toan Viet Nam (Dot 4); va

• Quyet dinh 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh bon-Chuan myc Ke toan Viet Nam (Dot 5).

Bang can doi ke toan, bao cao ket qua hoat dong kinh doanh, bao cao lu'u chuyen tien te va thuy§t minh bao cao tai chinh dugc trinh bay kem theo va viec su dung cac bao cao nay khong danh cho cac d6i tugng khong dugc cung cap cac thong tin ve cac thu tuc va nguyen t§c va thong le ke toan tai Viet Nam va hon nua khong du'oc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dong kinh doanh va lu'u chuyen tien te theo cac nguyen tSc va thong le k£ toan dirge chap nhan rong rai o cac nuoc va lanh tho khac ngoai Viet Nam.

Cac Chuln myc da ban hanh nhung chua co hieu lye

Thong tu3 210/2009/TT-BTC hw&ng dan ap dung Chuan mu>c Bao cao Tai chinh Quoc te ve trinh bay bao cao tai chinh va thuyet minh thong tin doi v&i cong cu tai chinh & Viet Nam:

Ngay 6 thang 11 nam 2009, Bo Tai chinh da ban hanh Thong tiv 210/2009/TT-BTC hu-ong dan ap dung Chuan myc Bao cao Tai chinh Quoc te ve trinh bay bao cao t&i chinh va thuyet minh thong tin doi voi cong cu tai chinh. Thong tu> nay quy dinh ve viec thuyet minh them thong tin va anh hu-ong d6n viec trinh bay cac cong cu tai chinh tren cac bao cao tai chinh. Huong dan nay se co hieu lyc ti> nam tai chinh ket thuc ngay 31 thang 12 n3m 2011.

2.2 Hinh thCrc so ke toan ap dung

Hinh thuc so ke toan ap dung duoc dang ky la Nhat ky chung ti>.

2.3 Nien do ke toan

Nien do ke toan cua Cong ty b i t d4u tu ngay 1 thang 1 va ket thuc ngay 31 thang 12.

2.4 Dong tien ke toan

Cong ty thyc hien viec ghi chep so sach ke toan b lng Dong Viet Nam (VND).

11


THUY£T MINH CAC BAO CAO TAL CHLNH (tiep theo) vao ngdy 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

3. CAC CHINH SACH K£ TOAN CHU Y£ll

3.1 Cac thay doi trong chinh sach ke toan va thuyet minh

Cac chinh sach ke toan cua Cong ty si> dung de lap cac bao cao tai chinh du'oc ap dung nhi t quan cho nam tai chinh 2009 va 2010, ngoai tru7 cac thay doi v i chinh sach ke toan lien quan den cac nghiep vu b ing ngoai te.

Cong ty ap dung hiông d i n theo Chuan mu'c Ke toan Viet Nam so 10 - "Anh huong cua viec thay doi ty gia h6i doai" ("VAS 10") lien quan den cac nghiep vu b ing ngoai te cho n§m 2010 trong khi nam k i t thuc ngay 31 thang 12 nam 2009, Cong ty ap dung Thong to 201/2009/TT-BTC do Bo Tai chinh ban hanh ngay 15 th£ng 10 nam 2009 ("Thong to 201") hiông d i n xi> ly cac khoan chenh lech ty gia. Thong to 201 khac biet so voi Chuin mu'c Ke toan Viet Nam s6 10 - Anh huong cua viec thay doi ty gia hoi doai ("VAS 10") lien quan den viec ghi nhan chenh lech do danh gia lai so dip co goc ngoai te cuoi nam nhir sau:

Nghiep vu

Danh gia lai so du1 cudi nam cua cac khoan muc tai san va cong no tien te ngin han co g6c ngoai te

Danh gia lai so du' cuoi nam cua cac khoan muc cong no t i ln te dai han co goc ngoai te

Xu3 ly ke toan theo VAS 10

T i t ca chenh lech ty gia do danh gia lai s6 du* co goc ngoai te cuoi nam du'oc hach toan vao ket qua hoat dong kinh doanh

T i t ca chenh lech ty gia do danh gia lai so dir co goc ngoai te cuoi nam duôc hach toan vao ket qua hoat dong kinh doanh

Xlh ly ke toan theo Thong tw 201

T i t ca chenh lech ty gia do danh gia lai so du1

co goc ngoai te cuoi nam du'oc phan anh o tai khoan "Chenh lech ty gia" trong khoan muc v6n tren bang can doi ke toan va se du'oc ghi giam trong n&m tiep theo.

T i t ca lai chenh lech ty gia do danh gia lai s6 dip co g6c ngoai te cuoi nam du'oc hach toan vao ket qua hoat dong kinh doanh

T i t ca 16 chenh lech ty gia do danh gia lai so dir co g6c ngoai te cuoi nam du'O'c hach toan vao ket qua hoat dong kinh doanh cua nam tai chinh. Tuy nhien, truong hop ghi nh$n 16 chenh lech ty gia d i n den ket qua hoat dong kinh doanh trifoc thue cua cong ty bi 16, mot phin io chenh lech ty gia co the du'oc phan bo v&o cac ndm sau de dam bao cong ty khong bi 16. Trong moi trLPO-ng hop, tong s6 16 chenh lech ty gia ghi nhan vao chi phi trong nam it nhi t phai b ing 16 chenh lech ty gia phat sinh ti> viec danh gid lai so du> cong no dai han den han phai tra. Phin 16 chenh lech ty gid con lai co the du'oc phan anh tren bang cSn doi k l toan va phan bo vao bdo c£o ket qua kinh doanh trong vong 5 nam tiep theo.

Anh hu'O'ng cua cac thay doi chinh sach ke toan nay den cac bao cao tai chinh cua nam hien hanh du'oc trinh bay o1 Thuyet minh so 24.

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THUYIzT MINH CAC BAO CAO TAl CHINH (tiep theo) vô ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

3. CAC CHINH SACH K£ TOAN CHU YÛ (tiep theo)

3.2 Tien va cac khoan two'ng dwo'ng tien

Tien va cac khoan tuong duong tien bao gom tien mat tai quy, tien gui ngan hang co thai han g6c khong qua 03 thang, co tinh thanh khoan cao, co kha nang chuyen doi d£ dang thanh cac lugng tien xac dinh v& khong c6 nhieu rui ro trong chuyen doi thanh tien.

3.3 Dau tw tai chinh

Dau tu tai chinh dugc phan loai thanh d i u tu ngin han va dau tu dai han nhu sau:

Diu tw ngin han bao gom co phieu niem yet va chua niem yet, trai phieu, tien gui co ky han tai ngan h&ng dao han trong vdng 12 th6ng hoac dy dinh n l m giu duoi mot nam.

Diu tw dai han bao gom co phieu niem yet va chua niem yet, trai phieu, ti§n gui co ky han tai ngan hang va cac khoan dau tu khac dy dinh n lm giu tren mot nam.

Chung khoan von dugc ghi nhan theo gia goc vao ngay giao dich v& luon dugc phan anh theo gia goc trong thai gian n lm giu tiep theo.

Chung khoan ng dugc ghi nhan theo menh gia vao ngay giao dich, lai d6n tich truoc khi * mua neu co, (d6i voi chung khoan ng nhan tra lai sau) hoac lai nhan truoc cho phan bo (doi voi chung khoan ng nhan tra lai truoc) dugc phan anh tren mot tei khoan rieng. Phan chiet khau/phu troi neu c6, la chenh lech am/duong giua gia goc voi gia tri cua khoan tien g6m menh gia cong (+) lai don tich tru&c khi mua (neu co) hoac tru (-) lai nhan tru&c cho phan bo (neu co), cung dugc phan anh tren mot tai khoan rieng. Trong khoang thoi gian n im giu tiep theo, cac chung kho£n ng nay dugc ghi nhan theo menh gia, chiet khiu/ phu troi (n§u co) dugc phan bo vô bao c£o ket qua kinh doanh theo phuong phap duong thing trong suot thî gian con lai uoc tinh cua chCpng khoan ng. Lai dy thu dugc tinh va ghi nhan vao bao c2o k£t qua hoat dong kinh doanh theo phuong phap duong thang.

Dw phong giam gi6 cac khoan diu tw

Dy phong giam gia cac khoan dau tu dugc tinh toan dya tren thong tu 228/2009/TT-BTC do Bo Tai Chinh ban hanh ngay 07 thang 12 nam 2009. Chi tiet co so danh gia sy giam gi£ cua c£c khoan muc dau tu dugc trinh bay nhu duoi day:

Doi voi co phieu niem vet

Doi voi c£c khoan dau tu tai chinh bao gom khoan dau tu vao chung khoan niem yet dugc ghi nhan theo gia goc phu hgp voi Chuan myc Ke toan Viet nam, neu xet thay co bing chung khach quan ve viec giam gia th| truong so voi gia dang hach toan tren so sach k6 toan thi phin giam gia dugc tinh b ing khoan chenh lech giua gia tri ghi so gia thuc te thi truong cua tai san tai chinh tai thoi diem lap b£o cao tai chinh theo cong thuc quy dinh trong Thong tu 228/2009/TT-BTC do Bo Tai Chinh ban hanh ngay 7 thang 12 nam 2009 nhu sau:

Muc dy phdng giam gia d iu tu chung khoan

So lugng chung khoan giam gia tai

thoi diem lap bao cao tai

(x) toan tren so ke toan

Gia chung khoan hach

Gia chung khoan thuc te

tren thi truong tai

ngay 31/12/2010 chinh

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THUYET MINH CAC BAO CAO TAl CHINH (t i ip theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

3. CAC CHINH SACH K£ TOAN CHU Y£U (tiep theo)

3.4 Cac khoan phai thu

Cac khoan phai thu, bao gom cac khoan phai thu ti> khach hang vd cac khoan phai thu khac, du'oc ghi nhan ban dau theo gia goc va luon du'oc phan anh theo gia goc trong thai gian t i lp theo.

Cac khoan phai thu du'oc xem xet trich lap di/ phong rui ro theo tuoi no qua han cua khoan no hoSc theo dy kien ton that co the xay ra trong tru'ong hop khoan no chu'a den han thanh toan nhung to chi>c kinh te lam vao tinh trang pha san hoac dang lam thu tuc giai the; ngu'oi no mat tich, bo tron, dang bi cac co quan phat luat truy to, xet xi> hoac dang thi hanh an hoac da chet. Chi phi dt/ phong phat sinh du'oc hach toan v&o chi phi quan ly doanh nghiep trong ky.

Doi voi cac khoan no phai thu qua han thanh toan thi mu'c trich lap di/ phong theo hifong d in cua Thong tu> so 228/2009/TT-BTC do Bo Tai chinh ban hanh ngay 7 thang 12 n3m 2009 nhu> sau:

Th&i gian qua han MCrc trich dis phong

Ti> tren sau (06) thang den du'&i mot (01) nam 30%' Ti> mot (01) nam d in du'oi hai (02) nam 50% TIJ hai (02) nam den du'oi ba (03) nam 70% Tren ba (03) nam 100%

3.5 Ghi nhan tai san co dinh

Tai san c6 dinh du'oc the hien theo nguyen gia trCr di gia trj hao mon luy ke.

Nguyen gia tai san co dinh bao gom gia mua va nhCmg chi phi co lien quan tri/c t i ip den viec dua tai san vao hoat dong nhir di/ kien. Cac chi phi mua s im, nang cap va doi moi tai san co dinh du'oc v6n hoa va chi phi bao tri, sCra chu'a du'oc tinh vao bao cao ket qua hoat dong kinh doanh. Khi tai san du'oc ban hay thanh ly, nguyen gia va gia tri hao mon luy k l du'oc xoa so va bat ky c£c khoan lai lo nao phat sinh do thanh ly tai san d iu du'oc hach toan vao bao cao ket qua hoat dong kinh doanh.

3.6 Khau hao va khau tru3

Khau hao va khau tru1 tai san co dinh hC u hinh va tai san co dinh vo hinh du'oc trich theo phu'ong phap kh iu hao duong thang trong suot thai gian hfru dung LPOC tinh cua cac tai san nhif sau:

Phu'ong tien van tai 6 nam Thiet bi dung cu quan ly 5 nam Phan m§m tin hoc 3 nam

3.7 Thuetaisan

Cac khoan tien thue theo hop d6ng thue hoat dong du'oc hach toan vao ket qua hoat dong kinh doanh trong ky theo phu'ong phap duong thing trong thai han cua hop dong thue.

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THUYtzT MINH CAC BAO CAO TAl CHfNH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

3. CAC CHINH SACH K£ TOAN CHU Y£u (tiep theo)

3.8 Cac nghiep vu bang ngoai te

Cong ty ap dung huong d i n theo Chuin mire Ke toan Viet Nam so 10 - "Anh hu'ong cua viec thay doi ty gia hoi doai" ("VAS 10") lien quan den cac nghiep vu b ing ngoai te nhir da trinh bay trong thuyet minh so 3.1.

Cac nghiep vu phat sinh b ing cac don vi. tien te khac voi don vi tien te k§ toan cua Cong ty (VND) du'O'c hach toan theo ty gia giao dich vao ngay phat sinh nghiep vu. Tai ngay ket thuc ky ke toan nam,cac khoan muc t i ln te co goc ngoai te du'oc danh gia lai theo ty gia binh quan lien ngan hang tai thai diem nay. T i t ca cac khoan chenh lech ty gia thu'c te phat sinh trong nam va chenh lech do danh gia lai so dir tien te co goc ngoai te cuoi nam du'oc hach toan vao ket qua hoat dong kinh doanh cua nam tai chinh.

3.9 Cac khoan phai tra va trich trw&c

Cac khoan phai tra va trich trifoc du'oc ghi nhan theo so tien phai tra trong toang lai cho hang hoa va djch vu nhan du'oc, khong tinh den viec da nhan du'oc hoa don hay chu'a.

3.10 L<yi ich nhan vien

Trey cip hwu tri

Tra c i p hiru tri du'oc Bao hiem Xa hoi Viet Nam tra cho nhan vien cua Cong ty da nghi h i m Cong ty co trach nhiem dong gop mot phin vao khoan tro c i p nay b ing cach dong bao hiem xa hoi hang thang cho Co quan Bao Hiem Xa hoi o mu'c 16% toang co ban cua nhan vien. Ngoai khoan dong gop nay, Cong ty khong con nghTa vu nao khac lien quan den tro c i p hiû tri d6i voi nhan vien cua minh.

Trey cip thoi viec ty nguyen va trey cip mit viec

Doi voi ngudi lao dong da l&m viec tai Cong ty du'oc hon 12 thang tinh den ngay 31 thang 12 nSm 2008, tro c i p thoi viec cho nhan vien du'oc trich truoc vao cuoi moi ky bao cao voi mipc trich cho moi nam lam viec tinh d i n ngay 31 thang nam 2008 b ing mot ni>a mu'c toang binh quan thang theo d i lu 42 Luat Lao dong, Luat bao hiem xa hoi va cac van ban hu'ong d i n co lien quan. TO ngay 1 thang 1 nam 2009, mu'c toang binh quan thang de tinh tro c i p thoi viec se du'oc d i lu chinh vao cuoi m6i ky bao cao theo rrtoc toang binh quan cua sau thang g i n nhi t tinh den thoi diem lap bao cao. Tang hay giam cua khoan trich truoc nay se du'oc ghi nhan vao bao cao ket qua kinh doanh.

Tro c i p m i t viec lam phat sinh tif nghTa vu lien doi khi Cong ty co k l hoach chi tiet ve viec tai co c i u va tao nen ky vong d cac doi toang bj anh hu'ong r ing Cong ty se thu'c hien viec tai co c i u thong qua viec trien khai k§ hoach do hoac thong bao cac v i n de chinh cho cac d6i toang bi anh hu'ong. Dy phong tro c i p m i t viec lam du'oc trich theo irtoc b ing mot thang toang cho moi nSm lam viec tinh den 31 thang 12 nam 2008 va mu'c trich lap toi thieu cho ngu'oi lao dong b ing hai thang toang theo dieu 17 Luat Lao dong v& cac hu'dmg dan co lien quan. Tang hoac giam so tiw tai khoan dy phong du'oc hach toan vao chi phi quan ly doanh nghiep trong nam.

Mac du cac nghTa vu du'oc quy dinh d Dieu 17 va 42 noi tren la b i t buoc, viec thu'c hien cac nghTa vu nay con phu thuoc vao cac hu'ong d i n cu the cua Bo Tai chinh. Can ci> theo Thong to 64/1999/TT - BTC ban hanh ngay 7 thang 6 nam 1999 va sau do la Thong to 82/2003/TT - BTC ban hanh ngay 14 thang 8 nam 2003 cua Bo T£i chinh thay the Thong to 64, trong cac nam tru'oc nam 2009, Cong ty trich lap va hach toan du> phong tro c i p thoi viec tren co so 1% quy toong co ban tai cu6i nam tai chinh

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Cong ty TNHH MTV Bao hiem Ngan hang TMCP Cong thirong Viet Nam

THUY&T MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 n3m 2010 va cho n3m tai chinh k i t thuc cung ngay

B09 - DNBH


3.10 Lai ich nhan vien (tiep theo)

Quy bao hiSm thit nghiep

Theo Thong tu 04/2009/TT-BLDTBXH huong d i n Nghi dinh 127/2008/ND-CP cua Chinh phu quy dinh chi tiet va huong d in thi hanh mot so dieu cua Luat bao hiem xa hoi ve bao hiem that nghiep, tu ngay 01 thang 01 nam 2009, Cong ty co nghTa vu dong muc bing 1% quy tien luong, tien cong dong bao hiem that nghiep cua nhung nguoi tham gia bao hiem that nghiep va trich 1% tien luong, tien cong thang dong bao hiem that nghiep cua tung nguoi lao dong de dong cung luc vao Quy bao hiem that nghiep.

3.11 Dip phong nghiep vu

Cac quy dy phong nghiep vu bao gom: dy phong phi chua dugc huong, dy phong boi thuong va dy phong dao dong Ion. Viec trich lap dy phong nghiep vu bao hiem dugc thuc hien theo cac phuong phap quy dinh tai Thong tu s6 156/2007/TT-BTC ngay 20 th£ng 12 nam 2007 cua Bo Tai chinh.

Cu the cac phuong phap trich lap dy phong nhu sau:

3.11.1 Dy phdng phi chwa dwo>c hwdng

Cong ty ap dung phuong phap uoc tinh dy phong theo ti le ph in tram tren tong phi bao hiem.

• Doi voi loai hinh bao hiem van chuyen hang hoa b ing duong bo, dufrng song, duong bien, duong s i t va hang khong, ty le ap dung la 25% tren tong phi bao hiem giu lai cua loai hinh bao hiem nay trong nam tai chinh.

• Doi voi cac loai hinh bao hiem khac, ty le ap dung la 50% tren tong phi bao hiem giu lai cua tung loai hinh trong nam tai chinh.

3.11.2 Dy phdng bdi thw&ng

Dy phong boi thuong bao gom: Dy phong b6i thuong cho cac ton that da khieu nai nhung den cuoi nam chua giai quyet va Dy phong boi thuong cho cac ton that da phat sinh trach nhiem bao hiem nhung chua thong bao hoac chua yeu c i u doi boi thuong.

• Dy phdng bdi thwong cho cac tdn thit da thong bao hoac yeu ciu ddi bdi thwdng nhwng din cudi nam chwa gi£i quySt: dugc trich lap dya tren co so uoc tinh cua tung vu boi thuong thuoc trach nhiem bao hiem da dugc thong bao cho Cong ty bao hiem hoac khach hang da yeu cau doi bdi thuong tuy nhien chua giai quyet tai thoi diem cuoi nam, sau khi tru di phan thu hoi tu nhugng tai bao hiem.

• Dy phdng bdi thy&ng cho c6c tdn thit da ph6t sinh tr6ch nhiem bdo hiSm chya khiSu nai: dugc trich lap theo qui dinh tai thong tu 156/2007-TT-BTC, cu the nhu sau:

Tong s6 tien BT cho ton that da phat sinh chua thong bao hoac

chua yeu c iu doi BT cua 3 nam TC

truoc lien tiep

Dy phong boi thuong cho cac ton thi t da phat sinh nhung chua khieu nai cua nam tai chinh

Tong so tien BT phat sinh cua 3 nam TC truoc

lien tiep

So tien BT phat sinh

Doanh thu thuin hoat dQng kinh doanh cua

nam TC hien tai

Thoi gian cham yeu cau

doi BT binh quan cua nam

TC hien tai

cua nam TC x Doanh thu x

hien tai thuan hoat Thoi gian dQng k inh cham yeu c iu doanh bao doi BT binh hiem cua quan cua nam nam TC TC truoc truoc

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THUY£T MINH CAC BAO CAO TAl CHINH (t i ip theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

3. CAC CHINH SACH K£ TOAn CHU Y£U (tiep theo)

3.11 Dir phong nghiep vu

3.11.3 Dy phdng dao dong Ion: du'oc trich lap moi nam cho den khi dy phong dat dyo'c mu'c 100% mu'c phi giy lai trong nam tai chinh va du'oc trich lap b ing 3% phi bao hiem gift lai cua nam tai chinh.

Vao ngay 28 thang 12 nam 2005, Bo Tai chinh da ban hanh Quyl t dinh 100/2005/QB-BTC ve viec ban hanh bon chuin myc k l toan ("CMKT") moi, bao gom CMKT so 19 v i Hop d ing bao hiem. Theo do, ke to thang 1 nam 2006, viec trich lap dy phong dao dong Ion la khong c i n thilt. Tuy nhien, Cong ty van trich lap dy phong dao dong Ion nh im dam bao tuan thu theo Thong to so 156/2007/TT-BTC ngay 20 thang 12 nam 2007 cua Bo Tai chinh ve c h i do tai chinh doi voi doanh nghiep bao hiem.

3.12 Ghi nhan doanh thu

Doanh thu dyoc ghi nhan khi co kha nang nhan du'oc cac loi ich kinh te co the x£c dinh du'oc mot cach ch ic chin. Cac dieu kien ghi nhan cu the sau day cung phai du'oc dap yng truoc khi ghi nhan doanh thu:

Doanh thu phi bao hiim

Cong ty hach toan khoan thu phi bao hiem goc vao thu nhap khi phat sinh trach nhiem bao hiem cua Cong ty doi voi ben mua bao hiem. Trach nhiem bao hiem ph£t sinh khi hop d ing bao hiem da dyoc giao k i t hoac khi co b ing chyng doanh nghiep bao hiem da ch ip nhan bao hiem va ben mua bao hiem da dong phi bao hiem, try t ru ing hop co thoa thuan khac trong hop dong bao hiem.

Thong to 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 Bo tai chinh ban hanh ngay 28 thang 4 nSm 2009 su>a doi, bo sung mot so dieu cua Thong to 156 quy dinh r ing neu doanh nghiep bao hiem va ben mua bao hiem dong y thoa thuan ve phyong thi>c thanh toan phi bao hiem theo dinh ky, thi doanh nghiep hach toan vao doanh thu toang yng voi ky do. Cong ty cung ap dung nguyen t i c ghi nhan doanh thu nay.

Phi nhan tai bio hiim

Phi nhan tai bao hiem dyoc ghi nhan la doanh thu tai thoi diem Cong ty ch ip nhan trach nhiem bao hiem to cong ty nhirong tai bao hiem.

Thu bdi thw&ng nhwcyng tai bao hiim

Thu boi thirong nhyong tai bao hiem dyoc ghi nhan tren co so d i n tich.

Thu nhap tCr hoa hdng

Thu nhap to hoa hong du'oc ghi nhan tren co so don tich va dya tren phi nhu'ong tai bao hiem.

TiSn lai

Tien lai du'oc ghi nhan khi phat sinh tren co so don tich (co tinh d i n loi toe ma tai san dem lai) tru- khi kha nang thu hoi tien lai khong ch ic chin.

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THUYIZT MINH CAC BAO CAO TAL CHINH (tiep theo) vao ngay 31 thang 12 n3m 2010 va cho nam tai chinh ket thuc cung ngay

3. c A c CHINH SACH K£ TOAN CHU YI=U (tiep theo)

3.12 Ghi nhan doanh thu (t i ip theo)

CO tiic

Co tire va loi nhuan dugc chia dugc ghi nhan la doanh thu khi quyen Igi dugc nhan co tuc cua Cong ty voi tu cach la nha dau tu dugc xac dinh. Co tuc b ing co phieu va cac co phieu thuong nhan dugc khong dugc ghi nhan la thu nhap cua Cong ty ma chi cap nhat s6 lugng co phiiu theo doi ngoai bang.

3.13 Ghi nhan chi phi

Phi nhwong tai bao hiSm

Phi nhugng tai bao hiem dugc ghi nhan tren co so don tich va dya tren phi bao hiem goc va cac thoa thuan tai bao hiem.

Chi phi bdi thuong

Chi phi bdi thuong dugc ghi nhan khi ho so boi thuong hoan tat va dugc nguoi co tham quyen phe duyet. Nhung vu boi thuang chua dugc phe duyet tai thoi diem cuoi nam dugc coi la chua giai quyi t va dugc thong ke de trich lap dy phong b6i thuong.

Chi phi hoa hdng

Chi phi hoa hong dugc ghi nhan tren co so don tich va dya tren phi bao hiem goc va phi nhan tai bao hiem.

3.14 Thue

ThuS thu nhap hien hanh

Tai san thue thu nhap va thu§ thu nhap phai nop cho nam hien hanh va cac nam truoc dugc xac dinh b ing gia tri dy kien phai nop cho (hoac dugc thu h6i tu) co quan thui, su dung cac muc thue su i t va cac luat thue co hieu lyc den ngay ket thuc ky ke toan.

ThuS thu nhap hoan lai

Thue thu nhap hoan lai dugc xac djnh cho cac khoan chenh lech tam thoi tai ngay ket thuc ky ke toan nam giua co so tinh thu i thu nhap cua cac tai san va ng phai tra va gia tri ghi so cua chung cho muc dich lap bao cao tai chinh.

Thue thu nhap hoan lai phai tra dugc ghi nhan cho t i t ca cac khoan chenh lech tam thoi chiu thue, ngoai tru: • Thue thu nhap hoan lai phai tra phat sinh tu ghi nhan ban d i u cua mot tai san hay ng

phai tra tu mot giao dich ma giao dich nay khong co anh huong den Igi nhuan ke toan hoac Igi nhuan tinh thue thu nhap (ho3c 16 tinh thui) tai th&i diem phat sinh giao dich;

• Cac chenh lech tam th&i chiu thue g i n lien voi cac khoan d i u tu vao cong ty con, cong ty lien ket va cac khoan von gop lien doanh khi co kha n§ng kiem soat thoi gian hoan nhap khoan chenh lenh tam thoi va ch ic ch in khoan chenh lech tam thoi se khong dugc hoan nhap trong tuong lai co the dy doan.

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THUY£T MINH CAC BAO CAO TAl CHlNH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay


3.14 Thue (t i ip theo)

ThuS thu nhap hoan lai (tiep theo)

Tai san thue thu nhap hoan lai can dyoc ghi nhan cho tat ca cac chenh lech tarn thoi du'oc khau try, gia tri du'oc khau tru1 chuyen sang cac nam sau cua c&c khoan l6 tinh thu i va cac khoan wu dai thue chya si> dung, khi chic ch in trong tyong lai se co loi nhuan tinh thue de si> dung nhOng chenh lech tam thoi du'oc khiu tri>, cac khoan 16 tinh thue va c£c u>u dai thue chya SIJ dung nay, ngoai tri> :

• Tai san thue hoan lai phat sinh ti> ghi nhan ban d iu cua mot tai san hoac no phai tra ty mot giao dich ma giao dich nay khong co anh hyong den loi nhuan ke toan hoac loi nhuan tinh thue thu nhap (hoac lo tinh thue) tai thoi diem phat sinh giao dich;

• T i t ca cac chenh lech tam thoi dyoc khiu tri> phat sinh ty c£c khoan d i u ty vao cac cong ty con, cong ty lien ket va cac khoan von gop lien doanh khi ch ic ch in la chenh lenh tam thoi se du'oc hoan nhap trong tuang lai co the dy doan dyoc v£ co loi nhuan chiu thue de si> dung dyoc khoan chenh lech tam thoi do.

Gia tri ghi so cua tai san thue thu nhap doanh nghiep hoan lai phai dyoc xem xet lai vao-ngay k i t thuc ky ke toan va phai giam gia tri ghi so cua tai san thue thu nhap hoan lai d i n mu'c bao dam chic ch in co du loi nhuan tinh thu i cho phep loi ich cua mot phin hoac toan bo tai san thu i thu nhap hoan lai dyoc sy dung. Cac tai san thu i thu nhap doanh nghiep hoan lai chu'a ghi nhan tryoc day du'oc xem xet lai vao ngay k i t thuc ky k i toan va du'oc ghi nhan khi ch ic ch in co du loi nhuan tinh thu i d i co t h i si> dung cac tai san thu i thu nhap hoan lai chu'a ghi nhan nay.

Tai san thu i thu nhap hoan lai va thu i thu nhap hoan lai phai tra du'oc xac djnh theo thu i su i t dy tinh se ap dung cho nam tai chinh, tai san du'oc thu hoi hay no phai tra dyoc thanh toan, dya tren cac mu'c thu i su i t va luat thu i co hieu lyc vao ng&y k i t thuc ky k i toan nam.

Thu i thu nhap hoan lai dyoc ghi nhan vao k i t qua hoat dong kinh doanh ngoai try tryong hop thu i thu nhap phat sinh lien quan d i n mot khoan muc du'oc ghi th ing vao von chu so hyu, trong truong hop nay, thu i thu nhap hoan lai cung du'oc ghi nhan tryc t i ip v3o von chu so hCm.

Doanh nghiep chi dyoc bu try cac tai san thu i thu nhap hoan lai va thu i thu nhap hoan lai phai tra khi doanh nghiep co quyin hop phap dyoc bu tru' giOa tai san thu i thu nhap hien hanh voi thu i thu nhap hien hanh phai nop va cac tai san thu i thu nhap hoan lai va thu i thu nhap hoan lai phai tra lien quan toi thu i thu nhap doanh nghiep dyoc quan ly boi cung mot co quan thu i doi voi cung mot don vj chiu thu i va doanh nghiep dy dinh thanh toan thu i thu nhap hien hanh phai tra va tai san thu i thu nhap hien hanh tren co so thuin.

3.15 Su3 dung cac w&c tinh

Viec trinh bay cac bao cao tai chinh yeu c i u Ban Tong Giam d ie phai thyc hien cac yoc tinh va gia dinh anh hyong d in so lieu bao cao cua tai san, no phai tra cung nhy viec trinh bay nhCmg khoan cong no t i im in . Cac uoc tinh va gia dinh nay cung anh hyong d i n thu nhap, chi phi va k i t qua lap dy phong. Cac yoc tinh nay chu y i u du'oc dya tren dinh tinh va rui ro chu'a xac dinh nen k i t qua thyc t i co t h i se r i t khac d i n toi viec dy phong c6 the phai si>a doi.

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THUYLZT MINH CAC BAO CAO TAL CHINH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

4. TI£N

S<5 cudi nam S<5 diu nam VND VND

Ti in mat tai quy 201.816.396 38.165.307 Tien gui ngan hang 11.876.532.728 22.127.832.196 Trong 66:

VND 9.018.627.429 20.145.984.396 Ngoai te (USD) 2.857.905.299 1.981.847.800

Tuong duong tien 121.900.000.000 11.694.100.000

133.978.349.124 33.860.097.503

5. OAll TIP NGAN HAN

D i u tu chung khoan ng in han Cd phiSu niem ySt Trai phiSu

D i u tu ng in han khac TiSn gCfi ngin han bing VND TiSn gwi ngin han bing USD

Dy phong giam gia dau tu ng in han

Gia trj thuan cua d iu tu ngin han

So cudi nam VND

81.884.744.031 1.030.256.360

80.854.487.671

70.138.800.000 53.100.000.000 17.038.800.000

(94.270.800)

151.929.273.231

So dau nam VND

64.216.477.000 4.216.477.000 '

60.000.000.000'

98.129.513.889 77.497.363.889 20.632.150.000

162.345.990.889

D i u tu ng in han khac la cac khoan tien gui co ky han duoi 1 nam tai cac ngan hang bao g6m cac khoan tien gui tai cac ngan hang va To chuc Tin dung. Cac khoan t i in gui b ing d6ng Viet Nam huong lai su i t tu 11% den 16%/nam; cac khoan tien gui b ing USD co lai su i t 4%/nSm.

c A c KHOAN PHAI THU

Phai thu cua khach hang Phai thu hoat dong bao hiem goc Phai thu hoat dong nhan tai bao hiem Phai thu hoat dong nhuong tai bao hiem

Phai thu bdi thwong nhwong tai UOc tinh thu doi bdi thwong nhwong tai cho cac vu bdi thwong dang giai quySt Phai thu khac hoat dong nhwong tai

Phai thu tu hoat dong tai chinh Phai thu khach hang khac

Tra truoc cho nguoi ban Phai thu khac

Tong cong cac khoan phai thu

Dy phong no phai thu kho doi

Gia trj thuin cua cac khoan phai thu throng mai va phai thu khac

Sd cudi nam VND

32.498.465.559 8.267.459.502

37.460.949.537 27.764.197.738

9.609.875.933 86.875.866

17.677.628.416 54.270.340

So dau nam VND

21.781.883.881 4.249.653.864

20.693.904.433 7.625.416.147

13.068.488.286

19.836.493.182 48.495.708

95.958.773.353 66.610.431.068 219.097.287 1.199.279

272.746.065 2.882.798.559

96.450.616.705 69.494.428.906

(4.717.981.656) (1.249.818.656)

91.732.635.049 68.244.610.250

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THUYET MINH CAC BAO CAO TAL CHINH (ti ip theo) vao ngay 31 thang 12 nam 2010 va cho nSm tai chinh ket thuc cung ngay

7. TAI SAN C6 D!NH

7.1 Tai san co dinh h&u hinh

ThiSt bi dung cu quan ly

VND

Phwong tienvan tai

VND Tong cong

VND

Nguyen gia:

So dip dau nam 1.258.298.638 556.226.190 1.814.524.828 Tang trong nam 181.400.910 2.979.882.183 3.161.283.093 Trong dd:

Mua m&i 181.400.910 2.979.882.183 3.161.283.093 Thanh ly (313.448.136) - (313.448.136)

So dip cuoi nam 1.126.251.412 3.536.108.373 4.662.359.785

Gia trj hao mon:

So dip dau nam 909.582.268 446.139.771 1.355.722.039 Tang trong nam 156.107.384 297.716.370 453.823.754 Trong dd:

Chi phi trong nam 156.107.384 297.716.370 453.823.754 Thanh ly (310.605.718) - (310.605.718)

So dip cuoi nam 755.083.934 743.856.141 1.498.940.075

Gia trj con lai:

So dip dau nam 348.716.370 110.086.419 458.802.789

So dip cuoi nam 371.167.478 2.792.252.232 3.163.419.710

7.2 Tai san co dinh vd hinh

Phin mSm tin hoc Tdng cong

VND VND

Nguyen gia:

S6 du- dau nam 16,400,000 16,400,000 Tang trong nam 1 1

So dip cuoi nam 16,400,000 16,400,000

Gia trj hao mon:

So dip dau nam 16,400,000 16,400,000 Tang trong nam Trong dd:

Chi phi trong nam 1 1

So du- cuoi nam 16,400,000 16,400,000

Gia trj con lai:

So dip dau nam " "

So dip cu6i nam " "

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THUYIZT MINH CAC BAO CAO TAL CHFNH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ng&y

8. CAC KHOAN OAU TU TAl CHINH DAl HAN

Danh muc cac khoan d i u tu tai chinh dai han cua Cong ty tai thoi diem ngay 31 thang 12 nam 2010 bao gom:

Dau tu chung khoan dai han Trai phieu doanh nghiep Trai phieu chinh phu

Gia trj thuan cua dau tie tai chinh dai han

8.1 Trai phieu doanh nghiep

Loai trai phiSu

Trai phieu EVN dot 4 Trai phieu Cong ty TNHH Thuong mai H6 tro Thiet k i mien nui Trai phi iu Cty CP Phat trien Kinh B ic Cong ty D i u tu Phat trien Duong cao toe Viet Nam (VEC) Trai phieu tap Doan Song Da

ThuySt S6 cudi nam S6 diu nSm minh VND VND

150.049.095.890 200.311.087.671 8.1 150.049.095.890 119.456.600.000

- 80.854.487.671

150.049.095.890 200.311.087.671

tai ngay 31 thang 12 nam 2010 nhu sau:

Ky han Lai suit nam S6 tiin Ky han VND

5 nam 13,24% 20.000.000.000

3 nam 15,20% 30.000.000.000 5 nam 11,50% 50.000.000.000

3 nam 12,80% 20.049.095.890 5 nam 15% 30.000.000.000

150.049.095.890

9. KY QUY BAO Hl£M

Ky quy bao hiem la khoan ky quy b i t buoc b ing ddng Viet Nam tai Ngan hang TMCP Cong thuong Viet Nam. Theo quy dinh, Cong ty da duy tri mot khoan ky quy bao hiem b i t buoc tuong ung voi 2% v6n phap dinh.

10. VAY NGAN HAN

Cac khoan vay ng in han cua Cong ty khoan. Chi tiet cac khoan vay ngin han sau:

Hop ddng tin dung

01/2010/NHCT-BHNHCT - rut von l in 1 01/2010/NHCT-BHNHCT - rut v6n l in 2

a tu Ngan hang Cong Thuong de d i u tu chung cua Cong ty tai ngay 31 thang 12 nam 2010 nhu

Lai suit Ngay nam d£o han S6 tiSn

VND

11,30% 26/01/2011 30.000.000.000 13,50% 17/02/2011 50.000.000.000

80.000.000.000

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THUYET MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh k i t thuc cung ngay

B09 - DNBH

11. PHAl TRA NGU'OI BAN

So cuoi nam VND

S6 dau nam VND

Cac khoan phai tra thu-ong mai Phai tra hoat dong bao hiem g6c Phai tra hoat dong nhan tai bao hiem Phai tra hoat dong nhu-ong tai bao hiem

Phai tra hoat dong tai chinh Phai tra lai vay

Phai tra khac

2.753.398.855 15.831.098.659 18.338.830.239

337.750.000

550.656.910

37.811.734.663

479.807.559 5.616.714.999

14.767.930.588

1.854.750.000

255.817.048

22.975.020.194

12. THUIz VA CAC KHOAN PHAl NOP NHA NUQC

So cuoi nam VND

So dau nam VND

Thu i phai nop Nha nifoc Thu i Gia tri Gia tang Thu i Thu nhap doanh nghiep Thu i khac

1.190.631.736 511.276.992

1.975.053.994

1.005.195.531 6.482.892.389 1.472.702.563

3.676.962.722 8.960.790.483

13. PHAI TRA KHAC

Bao hiem xa hoi Bao h i im y t i Kinh phi cong doan Bao h i im that nghiep Phai tra doi tuong khac

S6 cudi nam VND

S6 diu nam VND

(31.772.210) 5.450.606

30.187.147 (2.510.628)

3.217.488.380

14.640.600 13.542.164 33.103.971

1.498.332 5.055.810.954

3.218.843.295 5.118.596.021

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THUY&T MINH CAC BAO CAO TAl CHlNH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

14. CAC KHOAN D y PHONG NGHIEP VU

14.1 Dlf phong phi

Nghiep vu bao hiim S6 cudi nam So diu nam VND VND

Bao hiem syc khoe & tai nan con ngyoi 3.438.786.496 552.771.087 Bao hiem tai san & ky thuat 14.366.225.869 4.138.179.331 Bao hiem hang hoa 826.157.336 2.425.323.176 Bao hiem chay no 4.159.366.884 2.031.764.250 Bao hiem thiet hai kinh doanh 113.598.424 34.623.675 Bao hiem tau 2.498.476.212 187.365.743 Bao hiem trach nhiem chung 469.444.312 476.710.406 Bao hiem xe co gi&i 22.630.293.852 12.941.490.567

48.502.349.386 22.788.228.235

Dir phong boi thw&ng

Nghiep vu bao hiim Nam nay Nam trw&c

VND VND

Bao hiem SLFC khoe & tai nan con ngu'oi 184.871.838 -

Bao hiem tai san & ky thuat 8.559.650.581 12.672.747.417 Bao hiem hang hoa 5.878.397.737 1.927.391.683 Bao hiem chay no 1.112.429.877 97.636.317 Bao hiem thiet hai kinh doanh - -

Bao hiem tau 3.260.230.394 -

Bao hiem trach nhiem chung - 1.820.000.000 Bao hiem xe co giai 6.014.107.127 826.611.882

25.009.687.554 17.344.387.299

Dy phong boi thyong bao gom:

1. Dy phong boi thuong cho cac ton that chu'a giai quyet tai thoi diem 31 thang 12 nam 2010 du'oc trich lap nhii sau:

Dya tren mCrc yoc tinh ton that cho tyng vu ton that thuoc trach nhiem bao hiem da du'oc thong bao hoac yeu c i u thanh toan nhyng chu'a dyoc giai quyit tai thoi diem 31 thang 12 nam 2010. Khoan dy phong nay du'oc trich o mu'c 24.130.075.976 dong Viet Nam tai thoi diem ngay 31 thang 12 nam 2010. Trong do, phin trach nhiem bao hiem co the thu hoi dyoc ty cac cong ty nhan tai bao hiem lien quan d i n cac vu ton th i t Ion neu tren yoc tinh la 9.609.875.933 dong Viet Nam.

2. Dy phong b6i thyong cho cac ton th i t da phat sinh thuoc trach nhiem bao hiem nhyng chu'a khieu nai tai thoi diem ngay 31 thang 12 nSm 2010. Khoan dy ph6ng nay dyoc u-oc tinh vao khoang 879.611.577dong Viet Nam tai thoi diem ngay 31 thang 12 nam 2010.

Phin dy phong boi thuong tang trong nam, tri gia 11.123.912.608 dong Viet Nam, dyoc hach toan vao bao cao ket qua hoat dong kinh doanh tren co so thuin, tire la sau khi tri> di phin trach nhiem bao hiem co the thu h6i du'oc tip cac cong ty nhan tai bao hiem.

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THUYIzT MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nSm 2010 va cho nam tai chinh ket thuc cung ngay

14. DU PHONG NGHIEP VU (ti<§p theo)

14.3 Du3 phdng dao ddng l&n

Nghiep vu bao hiem

So dw du phdng dao

dong Ion tai ngay

31.12.2009 VND

Dw phdng dao dong Ion da dwoc ghi nhan chi phi

trong nSm 2010 VND

Chi boi thwong su

dung du phdng dao

dong Ion VND

So dw du phdng dao

dong l&n tai ngay

31.12.2010 VND

Bao hiem sue khoe & tai nan con nguoi Bao hiem tai san & ky thuat Bao hiem hang hoa Bao hiem chay no Bao hiem thiet hai kinh doanh Bao hiem tau Bao hiem trach nhiem chung Bao hiem xe co gioi

33.168.265 267.222.641 240.632.712 121.905.855

2.077.421 36.444.979 28.602.624

750.827.603

206.327.189 859.407.369

99.138.880 249.562.013

6.815.905 149.908.573 28.166.659

1.360.383.814

239.495. 1.126.630.

339.771, 371.467,

8.893, 186.353 56.769

2.111.211

454 010 592 868 326 552 283 417 *

1.480.882.100 2.959.710.402 - 4.440.592.502

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THUYIzT MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh k i t thuc cung ngay

15. VdNCHUSaHUOJ

Von dau tw cua Chenh lech Quy dau tw Quy dw phdng Quy dw trw bat Loi nhuan chwa chu so hwu ty gia phat trien (**) tai chinh (**) buoc(*) phan phoi Tong cong

VND VND VND VND VND VND VND

So dip dau nam 300.000.000.000 53.575.021 24.928.064 46.070.939 494.207.401 32.216.291.165 332.835.072.590 Trich lap cac quy cho nam 2009 - - 9.652.432.800 3.011.475.894 1.584.987.313 (14.248.896.007) Trich quy khen thuong phuc loi nam 2009 - (3.022.278.500) (3.022.278.500) Thu lao hoi d6ng quan trj nam 2009 - (117.000.000) (117.000.000) Loi nhuan 2009 chuyen ve cong ty me - (14.428.571.754) (14.428.571.754) Chuyen quy ve Cong tyme1 - - (9.677.360.864) (1.255.736.356) - - (10.933.097.220) Loi nhuan nam nay - 25.032.942.031 25.032.942.031 Trich quy du tru bat buoc . . . . 1.251.647.102 (1.251.647.102) Thay doi khac2 : (53.575.021) - - (53.575.021)

S6 dir cuoi ky 300.000.000.000 - - 1.801.810.477 3.330.841.816 24.180.839.833 329.313.492.126

(*) Theo qui dinh tai Bieu 31. Nghi dinh 46 do Chinh phu ban hanh ngay 22 thang 3 nam 2007. doanh nghiep bao hiem phai trich 5% loi nhuan sau thu l hang nam de lap quy dy tru b i t buoc va muc toi da cua quy dy tru b i t buoc b ing 10% muc von d i lu le cua doanh nghiep.

(**) Quy dau tu phat trien va Quy dy phong tai chinh dugc trich lap theo quylt dinh cua chu sa huu Cong ty la Ngan hang TMCP Cong thuong Viet Nam tu nguon Igi nhuan thuan sau thu l thu nhap doanh nghiep, sau khi da trich lap quy dy tru b i t buoc theo luat dinh.

1 Day la khoan chuyen tra Nha nuoc ve co phin hoa theo Cong van so 6130/CV-NHCT11 ngay 18/10/2011 cua Ngan hang Cong thuong Viet Nam 2 Anh huong cua thay doi chinh sach ke toan cho cac nghiep vu bang ngoai te da duoc phan anh vao bao cao ket qua kinh doanh nam 2010

26


THUY£T MINH CAC BAO CAO TAL CHFNH (tiep theo) vao ngay 31 thang 12 nSm 2010 va cho nam tai chinh ket thuc cung ngay

16. DOANH THU PHI BAO Hl£M G6C

Loai hinh bio hiem N5m nay Nam trw&c VND VND

Bao hiem sire khoe & tai nan con ngu'oi 7.208.090.043 1.220.397.521 Bao hiem tai san & ky thuat 40.653.284.083 17.375.730.321 Bao hiem hang hoa 13.077.695.238 10.637.301.430 Bao hiem chay no 14.832.303.226 8.282.379.181 Bao hiem thiet hai kinh doanh 228.091.088 69.247.350 Bao hiem tau 7.418.297.283 2.973.445.550 Bao hiem trach nhiem chung 615.512.228 931.521.578 Bao hiem xe co gioi 48.565.406.532 25.864.906.994

132.598.679.721 67.354.929.925

17. PHI NHAN TAl VA NHLPQ'NG TAl BAO Hl£M

17.1 Phi nhan tai bao hiem

Loai hinh bao hiim

Bao hiem syc khoe & tai nan con ngu'oi Bao hiem tai san & ky thuat Bao hiem hang hoa Bao hiem chay no Bao hiem thiet hai kinh doanh Bao hiem tau Bao hiem trach nhiem chung Bao hiem xe co gioi

Nam nay VND

4.807.743.383 1.472.896.194 1.601.715.020

4.369.709.418 863.050.896 186.626.327

Nam trwdc VND

3.790.890.307 4.152.002.383 1.117.638.420

1.859.346.340 385.555.748

11.571.543

13.301.741.238 11.317.004.741

17.2 Phi nhwvng tai bao hiem

Loai hinh bao hiim

Bao hiem sire khoe & tai nan con ngu'oi Bao hiem tai san & ky thuat Bao hiem hang hoa Bao hiem chay no Bao hiem thiet hai kinh doanh Bao hiem tau Bao hiem trach nhiem chung Bao hiem xe co gioi

Nam nay VND

202.073.248 15.845.201.625 10.447.164.285 7.473.195.938

5.589.653.384 540.767.459

2.438.176.552

Nam trade VND

112.812.765 11.710.920.022 6.554.383.104 5.144.502.833

3.607.159.254 319.091.382 110.074.245

42.536.232.491 27.558.943.605

27


THUYET MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nSm 2010 va cho nam tai chinh k i t thuc cung ngay

18. CHI PHI BOl THUONG BAO Hl£M G6C, B6l THUONG NHAN TAl BAO Hl£M VA THU B6\ THUONG NHUONG TAl BAO Hl£M

18.1 Chi phi boi thw&ng bao hiem goc

Loai hinh bio hiim Nam nay Nam truoc VND VND

Bao hiem sue khoe & tai nan con nguoi 712.174.788 381.250.463 Bao hiem chay no 22.200.047.033 2.187.174.563 Bao hiem hang hoa 1.005.962.647 533.748.973 Bao hiem tai san & ky thuat 3.877.369.378 4.576.031.669 Bao hiem thiet hai kinh doanh - -

Bao hiem tau 731.947.962 31.947.873 Bao hiem trach nhiem chung 213.791.815 221.999.433 Bao hiem xe co gioi 15.798.765.017 5.393.215.283

44.540.058.640 13.325.368.257

Chi phi boi thw&ng nhan tai bao hiem

Loai hinh bao hiSm Nam nay Nam trwoc VND VND

Bao hiem sue khoe & tai nan con nguoi 3.853.615 Bao hiem tai san & ky thuat 13.445.623.324 15.242.249.537 Bao hiem hang hoa 482.912.472 2.610.632.612 Bao hiem chay no 793.530.031 4.428.619.212 Bao hiem thiet hai kinh doanh - -

Bao hiem tau 1.913.648.793 1.070.860.084 Bao hiem trach nhiem chung 253.065 -

Bao hiem xe co gioi - -

16.639.821.300 23.352.361.445

Thu boi thw&ng nhw&ng tai bao hiem

Loai hinh bao hiim Nam nay NSm truoc Loai hinh bao hiim VND VND

Bao hiem sue khoe & tai nan con nguoi - -

Bao hiem tai san & ky thuat 30.224.707.263 9.533.707.446 Bao hiem hang hoa 994.731.160 (592.983.966) Bao hiem chay no 1.783.862.391 14.711.101.271 Bao hiem thiet hai kinh doanh - -

Bao hiem tau 619.432.280 -

Bao hiem trach nhiem chung - -

Bao hiem xe co gioi - 1.258.600.000

33.622.733.094 24.910.424.751

28


THUY&T MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho n§m tai chinh ket thuc cung ngay

19. CHI PHI HOAT DONG BAO Hl£M

B09 - DNBH

Nam nay VND

Nam trwdc VND

Chi khac hoat dong kinh doanh bao hiem goc Chi hoa hdng Chi giim dinh tdn thit Chi di phong han chS tdn thit Chi kh£c

Chi khac hoat dong nhan t&i bao hiem Chi hoa hdng

7.833.035.744 6.677.664.413 1.048.640.038

70.025.874 36.705.419

2.998.306.335 2.998.306.335

2.107.139.976 1.384.009.387

676.258.749 41.971.840

4.900.000 2.805.992.908 2.805.992.908

10.831.342.079 4.913.132.884

20. CHI PHI QUAN LY DOANH NGHIEP

Nam nay VND

Nam trwdc VND

Chi phi nhan cong Chi phi nguyen vat lieu Chi phi kh iu hao tai san co dinh Thu i va cac khoan le phi khac Dy phong phai thu kho doi Chi phi dich vu mua ngoai

20.101.377.287 1.366.954.334

453.823.754 154.407.822

3.468.163.000 14.778.163.303

7.535.356.970 652.020.541 244.633.815

59.563.780 250.150.120

7.128.856.054

40.322.889.500 15.870.581.280

21 DOANH THU, CHI PHI HOAT DONG TAl CHINH

21.1 Doanh thu hoat dong tai chinh

Lai tien gi>i ngan hang Lai trai phieu Co tipc Lai ti> kinh doanh chyng khoan Lai chenh lech ty gia

Nam nay VND

19.227.041.081 22.859.677.999

588.810.000 4.458.891.560 2.278.396.926

Nam trwdc VND

19.511.088.331 13.556.067.722

2.904.496.901

49.412.817.566 35.971.652.954

21.2 Chi phi hoat dong tai chinh

Chi phi lai vay L6 chenh lech ty gia Chi phi hoat dong tai chinh khac

Nam nay VND

6.444.448.890 618.826.019 577.603.796

Nim trwdc VND

4.210.617.314 336.967.245

7.640.878.705 4.547.584.559

29


THUYIzT MINH CAC BAO CAO TAl CHINH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho nam tai chinh ket thuc cung ngay

22. THU£ THU NHAP DOANH NGHIEP

Thue sui t thue thu nhap doanh nghiep ("thui TNDN") ap dung cho Cong ty la 25% Igi nhuan chju thue. Rieng quy 4 nam 2008 va nam 2009 cong ty dugc giam thue TNDN them 30% theo Thong tu so 03/2009/TT-BTC cua Bo Tai Chinh.

Cac bao cao thue cua Cong ty se chiu sy kiem tra cua co quan thue. Do viec ap dung luat va cac qui dinh ve thue co the dugc giai thich theo nhieu cach khac nhau, so thue dugc trinh bay tren cac bao cao tai chinh co the se bi thay doi theo quyi t dinh cuoi cung cua co quan thue.

22.1 Chi phi thue thu nhap doanh nghiep

NSm nay VND

Nam truoc VND

Thue thu nhap doanh nghiep hien hanh Thue thu nhap doanh nghiep hoan lai

Chi phi thui thu nhap doanh nghiep

8.018.281.529 129.762.481

8.148.044.010

6.763.431.025

6.763.431.025

Thue thu nhap hien hanh phai tra dugc xac dinh dya tren thu nhap chiu thue cua nam hien' tai. Thu nhap chiu thue cua Cong ty khac voi thu nhap dugc bao cao trong bao cao ket qua san xu i t kinh doanh vi thu nhap chiu thue khong bao gom cac khoan muc thu nhap chiu thue hay chi phi dugc khau tru cho muc dich tinh thue trong cac nam khac va cung khong bao g l m cac khoan muc khong phai chiu thue hay khong dugc khau tru cho muc dich tinh thue. Thue thu nhap hien hanh phai tra cua Cong ty dugc tinh theo thue suat da ban hanh den ngay ket thuc nien do ke toan.

Duoi day la doi chi lu giua chi phi thu i thu nhap doanh nghiep cua Cong ty va ket qua cua Iai/I6 theo bao cao trong Bao cao k i t qua hoat dong kinh doanh nhan voi thu i su i t thue thu nhap doanh nghiep ap dung cho Cong ty.

CHI Tl£U Nam nay VND

Nam truoc VND

Loi nhuan k l toan thuin tru^c thui 33.180.986.041 38.648.177.286

Cac dieu chinh tang/(giam) Igi nhuan k i toan Chi phi khong duoc khiu tru cho muc dich tinh thuS 911.194.721 Lai do danh gia lai chenh lech ty gia (1.430.244.645) Thu nhap tu cd tuc (588.810.000) -

Thu nhap chju thui ipac tinh nam nay 32.073.126.117 38.648.177.286

Chi phi thue TNDN uoc tinh nam nay 8.018.281.529 6.763.431.025 Thue TNDN phai tra d i u nam 6.482.892.389 (280.538.636) Thu i TNDN da tra trong nam (13.989.896.926) 1

Thu§ TNDN phai tra cudi nam 484.276.455 6.482.892.389

30


THUY£T MINH CAC BAO CAO TAl CHlNH (tiep theo) vao ngay 31 thang 12 nam 2010 va cho n3m tai chinh ket thuc cung ngay

22. THU£ THU NHAP DOANH NGHIEP (tiep theo)

22.3 Thue thu nhap doanh nghiep hoan lai

Cong ty da ghi nhan mot s6 khoan thue thu nhap doanh nghiep hoan lai phai tra va tai san thue thu nhap hoan lai chinh co cac bi in dong trong nam nay va nam triroc nhy sau:

Bao cao kSt qua hogt dQng kinh Bang can doi ke toan doanh Nam nay Nam trwdc Nam nay Nam trwdc

VND VND VND VND

Tai san thue thu nhap hoan Igi -Thui thu nhap hoan lai phai tra 129.762.481 - 129.762.481

Thu nhap (chi phi) thui thu nhap hoan lai tinh vao kit qu4 kinh doanh 129.762.481

23. GIAO DjCH VQI CAC BEN LIEN QUAN

NhOng giao dich trong y i u cua Cong ty voi cac cong ty co lien quan ky nay nhy sau:

Cong ty lien quan Mdi quan he Cic giao dich Sd tiSn VND

Ngan hang TMCP Cong Cong ty me Doanh thu phi bao h i im 9.391.526.511 thyong Viet Nam Chi phi hoa hong 5.031.682.775 (Vietinbank) Chi phi lai vay 6.444.448.890

Doanh thu lai t i in gOi 13.147.596.637

Cac khoan phai thu va phai tra cac cong ty lien quan tai ngay 31 thang 12 nam 2010 nhy sau:

Cong ty lien quan Mdi quan he Didn giai Khoan phai thu

VND Khoan phai tri

VND

Vietinbank Cong ty me

Cty Cho thue Tai chinh Vietinbank

Cung chu so hCru/ Cong ty con cua Vietinbank

Vay ngSn han Lai vay phai tra T i in gi>i khong ky han T i in gi>i co ky han Lai t i ing gyi phai thu Phi bao hiem phai thu

T i in gi>i co ky han

Lai t i in gyi phai thu

80.000.000.000 337.750.000

10.843.911.854 37.786.400.000

647.569.694 705.410.578

12.000.000.000

738.138.889

Cty ChCmg Cung chu so khoan hyu/ Cong ty Vietinbank con cua T i in gyi dau ty chyng

Vietinbank khoan 868.809.857

31


THUYizT MINH CAC BAO CAO TAl CHINH (tidp theo) vao ngay 31 thang 12 nam 2010 va cho nam t£i chinh ket thuc cung ngay

23. GIAO DJCH VCN CAC BEN LIEN QUAN (tiep theo)

C6c khoan Iwcmg thwdng cua thanh vien Ban Tdng Giam ddc

Nam nay VND

Nam trwdc VND

Luang va throng Cac khoan tro cap khac

3.033.155.000 1.424.862.000 29.557.000 19.480.000

3.062.712.000 1.444.342.000

Cac khoan loi ich kh£c cua thanh vien Ban Tdng Giam ddc

Ngoai lyong va thyong, thanh vien Ban Tong Giam doc khong co bat ky loi ich nao khac.

24. ANH HLF&NG CUA THONG TIP 201 B£N c A c BAO CAO TAI CHINH

Nhy da trinh bay 0 Thuyet minh 3.10, trong nam 2010 Cong ty ap dung VAS 10.

N iu Cong ty tiep tuc ap dung Thong ty 201, hyong d in ve nghiep vu bing ngoai te cho' nam 2010, tinh hinh tai chinh va ket qua hoat dong kinh doanh cua Cong ty se nhy sau:

25. CAC SU" KIEN PHAT SINH SAU NGAY K£T THUC KY K£ TOAN NAM

Khong co sy kien quan trong nao xay ra ke ty ngay ket thuc ky ke toan nam yeu c iu phai co cac d i iu chinh hoac thuyet minh trong cac bao cao tai chinh.

26. CAC DIP LIEU TU'O'NG U'NG

Don vi tinh: VND

VAS 10 Thong tw 201 Chenh lech

Bang can d6i k l toan Chenh lech ty gia h6i doai 1.312.970.935 (1.312.970.935)

Bao cao kit qua kinh doanh Lai chenh lech ty gia chya thyc hien 1.312.970.935 1.312.970.935

Ong Nguyln Van Hung Ke toan tryong


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