BCTC CTY ME 9T.2016 PGI

co SOL~P BAo cAo TAl CHiNH vA NAM TAl cHiNH CO'So ' l~p Bao cao tal chlnh Bao cao tAl chCnhkern theo ducc trlnh bay bang DOng Vi~t Nam VND, thee nguyen tac gia gOc vAphu hop vel vel chud

t6NG CONG TY CO PRAN BAoRIEM PETROL I MEX

TAn 21&22 Toanha MIPEC, 229 TaySa n, D6ng Da, HaNQi

I T1~1I vA cac kh o a n tuong d uo ng ti€n 1 10 154,130,62 8 ,332 173,4!7,109,911

II Cae k h oan dA u n r tA i c h i nh n gA n h~n 120 V 02 1,687, 50 2,221,39 0 1, 5 69,976,11S,19S

1.DAutirngan han 1 21 1,702 , 098 , 061 , 643 1,5&4,530,974,421

2, Dtr ph o ng giam gia ch i rng khoan d!u t i r ngan han (*) (2) 129 (14,595,840,253 ) (14,554,749,126)

1 1 PMi thu ve hQ'Pd6ng bao hiem 131.1 V,25.1 332,643 , 709 , 586 315,248,054,742 1.2 Phai th u k ac cua k h ach hang 1 1 2 50,367,130,114 53 , 018,233,181

5, Cac khoa n p ai th u khac 1 35 V , 03 79,376 , 566,729 63,769,402,229

6, 0 \ 1 ' phong cac k h oan phai thu kh6 doi (*) 13 9 (67,353,348,647) (71 , 318,529,423)

1, Chi p h i tratnroc n gan h an 15 1 V,25,3 98,747,058,262 106,542,118,949

I, I, Chi phi hoa h6ng ch u a phan b6 15 1 1 83,967,5 5 8,606 90,146,362,413 1.2, Chi phi tra tnroc n gan han khac 1 1 2 14 , 779,499,656 16,395 , 756,536

VIII - Tai sa n tal bao hiern 190 V , 25.5 1,040,243,213,520 868,440,542,248

1,Dtr phong phi nhuong t i ll bao hi em 1 91 274,738,805,608 247,279,555 , 196

B TAl SAN D I ~N (200= 2 0 +220+2 40+ 2 50+ 2 0) 2 00 784,874,223,029 620,115,643,768

I Cac k ho an p h lli thu dA i han 210 11,5 5 1, 08 6,107 10,239,947,567

ChI tlGu MillO Thuy4t SO cuOI nllm SOaAu nllm

IIIllIh

1 TOI sAn cO I1ll1hhQ ' u hlnh 221 V.OS 231,976,357 603 22 9 ,281,111 , 215

• Old t r] hao men lu9 k~ (-) 223 ( 125 , 255 , 920 , 63 4 ) ( 107 ,64 1 , 27 6,66 1 )

3 TOI s a n cO (linhv~ hlnh 227 V.IO 150,143,489,794 154 , 128 , 993,7 5

• Gla tr i ha o men lu9 k ~ ( -) 229 ( 18,872 , 6 9 ,4 30 ) ( 11 , 205 , 2 5 ,467)

4 Chi p h i xdy d\fng co ban dcr dan g 230 V 11 22,383,309 , 448 24,537,346 , 1 6

I II. nAt I lOng sAn aAu t U' 240 V.12 50,808 , 162 , 194 5~,373 , 517,118

• Gin t r] h ao rnon IuS ' k~ (-) 242 (9 , 278 , 404 , 161 ) ( 4 , 713 , 049,237)

IV Cue khonn (fAutu ' tlll chlnh dltl han 250 311 , 090,037 , 433 140,535,319,766

I , D d u tu v ao cOng t y can 251 1 4, 318 , 727 , 139 1 4, 318 , 727 , 13 9

2 D d u tu v ao cOng t y lI ~ n k!t, l ie n doanh 252 1,350,00 0, 0 00 1,3 5 0,000,000

3 D d tu dA i han k ha c 258 V.13 3 4 , 96 5 , 5 25 , 000 146, 5 33, 525 ,000

4 Du ph o ng gi e m gi a d u tu chung kho a n dill han ( -) 259 ( 1 9, 5 44 , 2 4,706) (2 1 ,666.93 2,37 3)

I Chi ph i tr a truce dai han 261 V.14 6,921 , 780,450 6, 019 , 408 , 22 9

9 Do a nh thu ho a h ng chira ducc hiron g 319.1 58 , 376 , 300 , 084 5 , 77 8,6 74 , 81 3

-11 Qu y khe n thuon g va phuc 1 9 i 323 34,816,263,5 5 23,2 4,358,581

-13 D I,T p hong nghie p v 329 V 25 4 2, 75 4,219,32 7 ,005 2,448 , 078 , 928 , 231

1 1 D I, p hong p h i b ao h i er n g5 c va nh an t a l b aa h ie m 329.1 1,248,934,418,609 1,143,214,746,000

1 3.2 DI,T p ong b i t h ong b a h ie m g5 c v nha n ta i b o hi e rn 329.2 1,268,673,953,3 9 1,096,894,501,041

1 3 D\I phon g dao dQn g I a 329.3 236,610,955,077 207,969,6 1,190

Chi tlGu MA.6 Thuy6t s6 cu61 nllm s 6 (lAu n l lm

4 HQ ' p d6ng bao hiem chu a phat sinh t rach nhiem 505 424,328,974,149 389,134,523,305

Chu Cong Nguyen YU ' O ' ng Quae Hung

T6NG CONGTVco PHAN BAo HIltM PETROLlMEX

TAni 21&22 Toa nM MIPEC, 229 rAy Son, f)6ng f)a, HA NOl

TI'lngay 01/0112016 d6n ngay 30/0912016

Chi tllu MI Thuy't Qu III LOy kt ttr dAu nlm tltn cu61aut nb

.6 mlnh NAill nay Nlm trU'6'c NIIlI nay Nlm trwc

1 Doaah thu thuAn hotlt dOna klnh doanh

10 447,472,359,056 424,668,868,760 1,447,837,717,819 1,364,238,~94," 1boo hl6n

2 Doanh thu klnh doanh bAtdOna san ddu tit 11 3,376 '39,062 2,191,467,3" 9,521,218,367 6,~40,244.090

3 Doanh thu hoet dOng tal chlnh 12 VI.29 37,067,625,962 37,963,662,165 103,402,053,899 101896,979,068

4 Thu nh4p khac 13 1,436,703,823 950,790,745 2,161,572,150 1,189998,667.5 T6ng chi ph! hotlt dOna klnh doanh bao

20 371,524,735,605 358,665,712,833 1,194,384,691,522 1,144,074,655,030.hl~m

6 OIA,6n bAt dOnll san ddu tu 21 3,831,315,173 1,126,366,907 6,824,363,248 3,036 793 555

7 Chi ph! hotlt dOng tal chlnh 22 VIJO 8,871,280,048 7,800,198,315 18,492,340,430 19,613,799.972

8 Chi phi quan 19dcanh nghiep 23 Vl.33.1 79,287,336,745 74,451,340,642 236,698,903,051 217,718191,184

9 Chi phi khec 24 568,200,895 42,684,859 838,780,920 156880737

10 TOng 1Q'1nhuOn k~ toan truce thu~

(50-50 25,270,359 , 437 23,688,485,489 105,683,483,064 89,265,496,098

10+11+12+13·20·21·22·23·24)

II Chi phi thu~ TNDN hien hanh 51 vr.n 3,241,125,955 5,015,350,000 18,797,694,005 16,241,834,736

12 Chi ph! thue TNDN hoan Illi 52 VI.32 .

13 LQ'inhuOn sau thu! thu nh~p doanh

60 22,029,233,482 18,613,135,489 86,885,789,059 73,023,661,362n~hiep (60 - 50 - 5I • 52)

VU'o'ng QuAe Hung

TONG CONGTYcoPIIAN BAo H1tM P E TROL1MEX

TAni 21 &:22TOilnhn MIPEC, 229 TdySon, D6ng Du, rill NOI

TU ngny01/01/201 6 d6n nglly30 / 09/20 16

MA O Thuy~t

Qu9111 Lay k' t~ dAu nAnt d'n cuOI qu 9 nA y

C hi tlOu

mlnh NAm nlly NAm trU'ac NAm nlly NAill trltac

1 Doanl thu phi bAo hl~1Il (01- 01 1 +01 1· 0 3) 01 VI.16.1 S68,981,466,413 S41 , 3S1,487 , 3S9 1 , 787 , 7S0,099,919 1 , 69 7, 016 , 189 , 153

• Phl bao hiem gO c 01.1 599,218,181, 1 32 49 3 , 02 4, 944,4 6 1 , 781 , 895 , 073,90 4 1 , 580 , 1 5 , 2 6 , 0 3

• P hl nh ? n tai bao hiem 01.2 19 , 994 , 379,9 4 25 , 178 , 444 , 396 1 11 , 574 , 698 , 624 107 , 1 64, 4 8,825

• TA ng ( giam) d\l phcng phi bao hie m g6c va nhOn ta l bao

01 3 50,231,094,666 (24 , 1 9,0 9 8,501) 105 , 719 , 67 2, 609 (9 , 70 6 , 414, 28 5 )

h i e m

2 P hi nhurnK tal bl10 hl~m (02 - 02 1 02.2) 02 VI.26.2 152,Oll,181,S23 1 49,535,970,491 433,946,827,812 426,016 , 393,250

T r o ng d6 : 02 01

- TOng p~1 nhueng tai bao h i em 02 1 159,235,258 , 253 1 50,852,410 , 689 4 61 , 406 , 078 ,2 24 408 , 143 , 5 7 , 607

- T Ang (gam) d\l phong phi nhuong hii b a o hi e m 02.2 7,224 , 076,730 1, 316 , 440 , 198 2 7, 459, 2 50 , 4 12 ( 1 , 882 , 885 , 643 )

3 Doanh tbu phi bAo hl~m thuAn (03 - 01·02) 03 416,970 , 284,890 392,816,516,868 1 , 353,803 , 272 , 107 1,270 , 989,7 9 5,903

4 l Ioa h611K nhU ' Q'nK hU bao hi~m vA duunh thu khde ho~t

04 30,502,074,166 31 , 852 , 351 , 892 94,034,445,712 93,248 , 7 8,848 ( lOn g klnh doanh bao hi~m (04 - 04.1 + 04 2)

• H oa hOng nhuong tai bao h i em 04 1 V1 27 1 30,502,074,166 31 , 850 , 174 , 138 9 , 011 , 935 , 860 93 , 246 , 62 1, 094

- D oanh t h u khac he a t d~ng kinh doanh bao hi e m 04 2 V1 27 2 2 ,1 77,754 2 , 509 , 852 2 ,1 77,75 4

S Doanh thu thuAn hOit iJOnK klnh dounh bAo hi~m (10"

10 447 , 472 , 359,056 4 24,668,868 , 760 1 ,447,837,717 , 819 I 3G4 , 238,S 9 , 75i 03+04)

G.Chi bAI tillrimg (U-I1 1 -11 2) 11 270,499,567,151 2 98,342,047 , 607 775 , 386,207,451 713 , 029 , 5 5,472 Tro n g d6 : 11 01

•TO n g chi b6i thuon g il J 270 , 654 , 136 , 524 2 98 , 804 , 912 , 064 776 , 9 5 , 36 8, 21 7 715 , 4 06 ,69 6 , 875 -Ca c k hoan giarn trir ( Thu do i nguc i tlnr 3 b Oi ho an , thu h a ng

11 2 154,569,373 4 62 , 864 , 457 1 , 599 , 16 0, 7 6 2, 377 ,151 , 403 dll Xli ' Iy b6ithu O n 100 % )

7 Thu bOi thueng nhuon g ta i b o hi e m 1 38 , 406 , 494 , 486 72,170 ,2 49 , 3 01 110 , 394 , 40 9, 757 1 28, 896 , 7 8 , 68 3

8 T Ang (g i a m ) du pho n g b6i thu o g b o hi e m g 6 c va nh a n t ai

1 143 , 643 , 373 , 537 (53, 2 2 ,22 9 , 3 85) 1 71 , 77 9,4 5 2,2 78 27, 1 28, 1 1 , 736

b o hi e m

9 TAng (giam) du phong b Oi t huong nlurong t a i b a o hi e m 14 167,997 , 676 , 122 (3 2 , 669 , 725 , 314 ) 144 , 343 ,42 0 , 860 ( 46 , 842 , 6 0 , 454 )

10 T~ng chi bAi thU'iYng bao hiem (15 = 11 - 12 + 13 • 14) 15 VI 28.1 207 , 738,770 , 080 2 05,569,294,235 692,427,82 9 ,112 658 , 103 , 468 , 979

11 TAng (giam) dll philng dao dOng l6 ' n 3% 9 , 199 , 546 , 057 11 , 020 , 529 , 347 28 , 641 , 273,887 38 , 374,988 , 019

12 C hi phi khae hOit dOng kinh doanh bao hi ~ m (17 =

17 VI 28.2 154,586,419 , 468 142,075,889,251 473 , 315 , 588,523 4 7 , 596,1 9 8,03 2 17.1 + 17 2)

Chi hoa h 6 ng bao hi e m 1 1 42 , 110 , 258 , 5 6 4 4, 6 1 , 684 ,6 67 130 , 649 , 93 3, 776 14 0 , 9 3 , 6 9 , 516

• Ch i phi true t e p boat d o ng k i nh do a nh b ao hi e rn v a ch i

17 2 112 , 476 , 160 , 932 9 , 394 ,2 04 ,5 84 3 42 ,665,6 54 , 7 7 306 , 65 2, 5 8 , 516 [phl k a

13 T ang chi phi hoat dOng kinh doanh bao hiSm 18 371,524,735,605 358,665,712 , 833 1 , 194 , 384,691 , 522 1,144,0 7 4,6 5 , 030

14 L vi nhujn gOp hOit dOng kinh doanh bao hi~m

18 Doanh thu hoat dong tai ch i nh 23 VI 29 37 , 067 , 625 , 962 37 , 963 ,6 62 , 165 103 , 402 , 05 3, 89 9 1 1, 8 96,97 9 ,0 68

19 C h i ph i hoar dong ta i chlnh 24 VI 30 8,871,280,048 7,800,198,35 1 8, 4 2 ,3 4 , 43 0 19,6 13, 7 99, 972

20 Lvi nhu¥n gOp ho~t dOng till chlnh (25 - 23 -24) 25 28,196 , 345,914 30,163,463,850 84,909 , 713,469 82 , 283,1 7 , 096

2 Chi ph ! qu a n I y doanh n g hi e 26 VI.33.1

MI.6 1I1u)"t

QuI III La)' ' " tel'c1Aunlm c1'n CII61quI DA)' Cllliliu

mlnb Nlm na)' Nlm trll'6'c NIID na), NIID trll'6'c

22 LqI nluOn IhuAn III h09t dOna klnh dOlnh (30- 19+

30 24 , 401 , 856 , 509 22,780 , 379,603 104 , 360,691 834 88 , 232 , 378,168

23 , Thu ~p khAc 31 1 , 436,703,823 950,790,745 2,161,$72,150 1,189,998.667

24, Chi pb l khAc 32 568,200,895 42,684,859 838,780,920 156 , 880.737 2S Lvi DIuOn kllI\o (40 • 31 32) 40 868,502,928 908,105,886 1 , 322,791 , 23() 1,033,117,930

26 16nl It1 DhuOn k' t04n trll ' 6'c tllu' (50- 30+40) 50 25,270 , 359,437 23,688,485,489 105,683,483,064 89 , 265 , 496,098 26,1 DleLl chInh alAm 1(11nhu~ chiu thu4 10.589,'91,690 814,085.4'3 14 , 711,506,69() 16,438,706,500

26 , 2 DleLl chInh llnal(1lnh~ chiu thu4 1,524,862.029 195,372,691 3 , 076,493,65() 999,731,929 Lqi nhutn c hiu thu4 TNDN 16,205,629,776 23,069,772,727 93,988,470 024 73 , 826 , s21 , 527

27 , Chi phlthu4 TNDN hlOnhi\nh 51 VI , 31 3.241.125,955 s o75 350.000 18,797.694.005 16,241 , 834,736

T6NC CONG TVcoPH ANnAoHltM PETROLIMEX

TAng21&22 ToanhA MIPEC, 229ray San, £>Ona £>0,Hi NOI

nr ngay 01/01/2016 den ngay30/09 / 20 1

Chi t10u MIs6 NilmllllY Nilm tru'6 ' c

J.Luu (huy4n t1an tf tu' ho~t (JOlla II1n xu4t klnh doanh 00

I Tien thu ban hang , cung c4p dlch vII va doanh thu khac 01 1,822,715,050,991 1,633 , 560 , 319,5 3

2 T ien chi trl\ cho nguol cung c4p hanK hoa vadich VII 02 (1,228,705,30 I,275) (1,158 , 577,188,612)

3 Tien chitraeho nguol lacdOna 03 (209,795,692,513) (216,790 , 461 , 86 1 )

5 Tlen l1¢P thue thu nh~p doanh nghiep 05 (22 , 201,312,822) (17 , 708,525,758)

6 Tien thu khac tl ' ! hoat dOng kinh doanh 06 319,552,208,006 291,132 , 900,953

7 Tlen chi khac eho hoat dOng klnh doanh 07 (460,122,584 , 416) (454 , 322,934,31 ') Luu ehuyin ti~n thuAn tu' hO\lt dOng slin xuAt, klnh doanh 20 221,442,367,971 77,294,109,940

II Luu (huyin thuAn tll cAe hO\lt dOng aAu hI ' 201

1 Tien chi de mua s6, xdy dung TSC£) vA cac tAi san dai han khac 21 (19 , 743,003,153 ) ( 33,311 , 543,07 0)

2 T i e n thu tl ' ! thanh 1y, nhuong ban TSC£) vA cac t a i san dai han khac 22 648 , 518 , 029 541,611,545

3 Ti e n chi cho vay, mua cac cong cu nc cua don vi khac 23 (1,153,913 , 800,000 ) ( 849 , 184 , 000,000)

4 Tien thu hbi cho vay, ban lal cac cong cu no cua don vi khac 24 770 , 202,127 , 778 740 , 208,029,167

5 T i A n chi dAu tu g6p vbn vao don vi khac 25 · ·

6 Tien thu hbi dAu nr g6p vbn vao don vi khac 26 99 , 450,000 , 000 ·

7 Tien thu lai cho va y , c3 urc vA Il;1inhuan duoc chla 27 109 , 333,565 , 341 1 08,898 , 754 , 758

L u u ehuySn ti~n thuAn til ' hoat dOng d§u nr 30 (194,022,592,005) (32 , 847,147,600)

Ul Luu chuySn ti~n til' hoat dOng tai ehinh 301

1 T ien thu tl ' ! phat hanh c5 phieu , nhan vbn g6p cua chu sahnu 31 2 , 3 J 4 ,87 5 ,000 ·

2 Ti e n chi tra v6n g6p cho cac chusahtru , mua lai c6 phieu cua doanh nghiep da

ph a t hanh

3 T ien vay ng l n han, d a i h a nhan duoc 33 · ·

6 c tuc , l e i nhu a n da tra cho chu sahnu 36 (69 , 061 , 132 , 555) ( 61 , 804 , 119,055 )

Luu ehuy~n ti~n thuAn til' hoat dOng tai ehinh 40 (46,746,257,555) (61 , 804 , 119,055 )

Luu ehuy~n ti~n thuAn trong ky (20+30+40) 50 (19,326,481,589) (17,357,156,715)TiSn va tuong durrng tiSn aAu ky 60 173,457,109,921 168,897,358,286 Anh huang cua thay d6i ty gia hbi doai quy d5i ngoai te 61 · 666 , 306 , 34 6

TiSn va tuung duong ti~n eu6i ky (70 =50+60+61) 70 154,130,628,332 152 , 206,507 , 917

L~PBIEU TR{10NG PHONG ICE TOA~

T6NG CONG TY BAo HltM PJICO

THUY£T MINH BAo cAo TAl CHiNH RlltNG

9 THANG DAu NAM 2016

1 TH6NG TIN KHAI QUAT

nam 2004, Cong ty dii duQ'c BQ Tai chfnh cdp Gidy phep dieu chlnh sO06/GPeC12/KDBH cho

Ngay 21 thang 12 narn 2006, Cong ty duoc S6 K€ hoach va DAutu thanh phO Ha NQi cAp giAy

Ngay 07 thang 4 nam 2008, Cong ty diroc BQ Tai chinh cdp GiAy phep diSu chlnh sO

Ngay 29 thang 12 nam 2010, Cong ty ducc BQ Tal chlnh cAp GiAy phep diSu chlnh sO

Ngay 26 thang 10 narn 2011, Cong ty duoc Bi) Tai chinh cAp GiAyphep thanh I~pva heat dQng sO

Ngay 25 thang 3 nam 2013, Cong ty C6 phAnBao hiem PJICO diroc BQTai chinh cAp Gi l ly phep

phieu cua T6ng Cong ty dircc niern y€t tren san giao dich HOSE voi milchirng khoan laPGI

T6ng Cong ty co Van phong chinh tai tAng21, toa nha Mipec, sO229 TAy San, quan D6ng Da, Ha

NQi, 56 cong ty thanh vien tnrc thuoc va 01 cong ty con la Cong ty TNHH MTV Ciru hQ PJICO Hai Phong,

Hoat d<)ng chinh

Hoa: d¢ng chlnh cua TOng COng ty h\ klnh doanh dlch vu bao hi8m phi nhdn tho, cac nghi~p vu v tai bao hiem va ddu nr tAichlnh,

% co SOL~P BAo cAo TAl CHiNH vA NAM TAl cHiNH

CO'So ' l~p Bao cao tal chlnh

Bao cao tAl chCnhkern theo ducc trlnh bay bang DOng Vi~t Nam (VND), thee nguyen tac gia gOc vAphu hop vel vel chudn muc k~ toan, ch~ d¢ k~ toan ap dung cho cac doanh nghiep bao hi6m Vi~t Nam vAcac quy djnh phap Iy c6 lien quan d~n vi~c I~p vAtr1nhbay bao cao tai chinh.

Cac Cong ty thanh vien true thu¢c T6ng Cong ty thuc hi~n hach toan phu thuec Bao cao tAi chlnh cua T6ng Cong ty ducc I~p tren co sa c¢ng hop cac bao cao tAi chlnh cua cac cong ty thanh vlen vAbao cao tAichlnh cua VAnphong T6ng Cong ty sau khi bu tru ceng no va giao dich nQi b¢.

B{lO cao tai chfnh kern thee khong nh~m phan anh t1nh h1nh tai chlnh, k8t qua heat dQng kinh doanh va t1nh hlnh luu chuyen ti8n t~ thee cac nguyen t~c va thong I~ k8 toan diroc chap nh~n chung t\li cac nuoc khac ngoai Vi~t Nam.

Nam tai chinh cua T6ng Cong ty bi t t dAutu ngay 01 thang 01 va k~t thuc VaG ngay 31 thang 12.

Sau day la cac chinh sach k8 toan chu y8udiroc T6ng Cong ty ap dung trong viec I~p Bao cao tai

chinh:

U6'c tinh k~ toan

Vi~c I~p Bao cao tai chinh tuan thu theo chuan muc k~ toan, ch~ de>k~ toan ap dung cho cac doanh nghiep bao hiem Vi~t Nam va cac quy dinh phap Iy c6 lien quan d~n vi~c l~p va trinh bay bao cao tai chinh yeu cAu T6ng Cong ty phai c6 nhtrngiroctlnh va gia dinh anh huang d~n s6 li~u bao cao

vS cong no , tai san va vi~c trinh bay cac khoan cong no va tai san tiSm tang tai ngay l~p Bao cao tai chinh cfing nhu cac s6 lieu bao cao vS doanh thu va chi phi trong su6t nam reichinh, M~c du cac iroctinh k8 to an dtroc l~p bang tAtcasu hieu bi€t cua T6ng Cong ty, s6 thuc t8 phat sinh c6 th~ khac voi cac uoc tinh, gia dinh d~t ra.

Gltlnlt~n ban a&u

Tal san tal chlnh

T~i ngay ghi nh~n ban d!u, tai san tai chlnh duoc ghi nh~n thee ghi gOc c¢ng cac chi phi glao djchc6 lien quan tr~c ti8p d8n vi~c mua sAm tai san tai chlnh d6

khach hang, pMi thu khac, cac khoAn ddu nr ng!n han, dai han, du phong bOi thuong nhuO'ng talbao hiem va tai san tai chlnh khac

Cong no tat chlnh

Tai ngay ghi nh~n ban ddu, cong no tai chlnh ducc ghl nh~n theo gia g6c cQng cac chi ph! giaodjch c6 lien quan true ti8p d8n viec phat hanh cong no bU chlnh d6

Cong nc tal chfnh cua TAng Cong ty bao g6m cac khoan phai tra ngiroi ban, phai tra khac, du

Ti6n va cac khoan tuong dirong ti6n bao g6m ti6n m~t 41i quy, cac khoan ti6n gui khong ky han,cac khoan ddu tu ngAn han c6 kha nang thanh khoan cao, d~ dang chuyen dOi thanh ti6n va It rul ro

DV phong phai thu kho doi

thang tro len, hoac cac khoan thu ma nguoi no kh6 c6 kha nang thanh toan do b] thanh ly, pha sanhay cac kh6 khan tirong tir TOng Cong ty ty tin urong r~ng cac khoan phai thu dff diroc xem xet vatrich l~p du phong dAy du va phu hop voi heat dQng kinh doanh

Tai san e8djnh huuhinh va kh~u hao

Tai san c6 dinh htru hinh duoc trinh bay theo nguyen gia tnr gia trj hao men lily k€

Nguyen gia tai san c6 dinh httu hinh bao g6m gia mua va toan bQ cac chi phi khac lien quan tnrc

Nam 2016

(S6 nam)

Nha cua, v~t kl!n true

Phuongti~n v~nh\i

20·506·7

3

Tal sin c8 dinh va hlnh va khdu hao

Tal sanc6 djnh vO hlnh dU'Q'ctrlnh bay theo nguyen gia tru gia tr] hao men luy k8

hu'u dung ucc tlnh

Cac tai san dang trong qua trinh xay dung phuc vu muc dlch san xudt, cho thue, quan tr] ho~e chobAt ky muc dlch nao khac duoc ghi nh~n theo gia g6c Chi phi nay bao g6m chi phi dich vu c6 lien

dung,

Cac khoan ddu ttr bao g6m ti€n giri ngan hang (ngan han va dai han), cac khoan gop v6n c6 phdn,cho vay dircc ghi nh~n theo phirong phap gia g6c g6m gia mua cong chi phi lien quan nhir: phimua ban, phi lien lac, thua va phi ngan hang

diroc xac djnh gia trj ban dAu theo nguyen gia va cac chi phi lien quan dSn giao dich mua cackhoan dAu tu chirng khoan Tai cac nam tai chinh tiSp theo, cac khoan ddu nr chirng khoan duocxac djnh theo nguyen gia tnr cac khoan du phong giam gia dAu tu clurng khoan (nSu co)

Dir phong giam gia cac khoan ddu tu diroc trich l~p theo cac quy dinh v€ k~ toan hien hanh Theo

do, TelOg Cong ty duoc phep trich l~p du phong cho cac khoan dAu tu co t6n thAt tai ngay kSt thuc

cua B¢ TAi chlnh v! vlec sua dOl bO sung ThOng tu sO228/2009/TI·BTC vA cac quy djnh vA kB

thee phuong phap ducng th~ng tuong irng voi thai gian thus

thai han tir mQt nam trc len, Cac chi phi nay duoc v5n h6a diroi hlnh thirc cac khoan tra tnroc dili

th~ng tu 2 d€n 5 nam thee cac quy djnh k€ toan hien hanh,

Ngoa! t~

s6 10 (VAS 10) "Anh huong cua vi~c thay dAi ty gia h6i doai" va Thong tir s6 179120 12/TT -BTC

gia phat sinh duoc hach toan vao bao cao k€t qua heat dQng kinh doanh Uti chenh lech ty gia do

toan nghla vu no nay tai ngay k€t thuc nam tai chinh

D~ phol1g nllhl9P V\I

bao hiSm d6i val cac 10(11hlnh bao hi8m v~n chuy!n hAng h6a va bAng 50% d6i voi cac 10(1ihlnh

bao hiSm khac,

D~ phong phi nhuong tal bao hi8m ducc tlnh bAng 25% ph! nhuong tai d6i vai cac leal hlnh bao

DU' phQni b61 thllc}nii D6i voi cac tOn thAt da: phat sinh va di1 nh~n duQ'c thong bao, bao gdm cs

nrng he sa Mire trIch I~p dua tren uoc tlnh t6n thdt phat sinh va mire trach nhiern d6i voi cac t6nthAt d! xay ra va d! nh~n duQ'c thong bao d6

D6i vel cac t6n thAt dll phat sinh thuoc trach nhiem bao hiSm nhung khach hang chua thong bao(IBNR), TAng Cong ty trlch I~p dtr phong b6i thuong g6c va nh~n tai bao hiSm theo ty I~ b!ng 3%doanh thu phi bao hiSm g6c va phl nh~n tal bao hiSm d6i vel tung nghiep vu bao hiSm, du phongbei thirong nhuong tal bao hiem theo ty l~ bang 3% phi nhuong tai bao hiSm theo tung nghiep vubao hiSm Phuong phap trIch I~p dtr phong b6i thuong d6i vel cac t6n thAt dll phat sinh thuoc trach

nhiem bao hiSm nhung khach hang chira thong bao dll duoc Bo Tai chinh chAp thu~n tai Cong van

nghiep vu,

Du o phon~ dao a6n~ i6 ' n: Mire trich du phong dao dong Ian duoc ap dung thong nhAt d6i voi cac

Tai chinh chdp thuan tai Cong van s6 3985/BTC-QLBH ngay 02 thang 4 nam 2013 v~ vi~c dang

ky phuong phap trlch l~p du phong nghiep vu

cua Chuan muc nay, tai thai diSm I~p Bao cao tai chinh, doanh nghiep bao hiem khong duoc trichI~p cac loai d\l' phong de b6i thuong trong nrong lai n€u cac yeu cAu doi b6i thuong phat sinh tircac hop d6ng nay khong t6n tai tai thai diem khoa s6 I~p Bao cao tai chinh, trong d6 bao g6m ca

bao hi8m, d~ pMns dao dOns Ian du9'c phan anh h\nophal tra; 0\1' phons phl nhu9'ng tt\1 bao hi6m

hiSm

Doanh thu bao hiSm gOc du9'c gh!nh~n tr8n co s6 phat hanh hoa donSla trj gia Uing.Hoa dongia

hi8m

Doanh thu nghi~p vu nh~n tal bao hi8m duQ'c ghi nh~n thee sOphat sinh dua tren bang th6ng bao

th~n trong va tin tuong r~ng vi~c thuc hien ghi nh~n hoa hOng nhuong tai nay la phu hop voi thuct8 heat dQng kinh doanh bao hi8m Trong narn, toan bQ doanh thu hoa hOng nhirong tai bao hi8mduQ'c phan anh vao khoan muc "Doanh thu hoa hOng nhirong tai bao hiem" Cu5i nam tai chlnh,

nam tai chlnh sau theo tl I~ 25% ct5i voi loai hlnh bao hi8m v~n chuyen hang h6a va 50% d5i vai10{1ihlnh bao hiern khac

phieu, trai phieu, cho vay duoc ghi nh~n khi phat sinh

Chi phi

Chi phl b6i thuong bao hiem g5c dircc ghi nhan tren co saphat sinh khi T6ng Cong ty chAp thu~n

doanh thu bao hi8m g5c thee quy dinh cua BQ Tai chinh voi cac khoan doanh thu phat sinh duoc

va "Chi phi hoa h6ng nh~n tai bao hiem" Cu5i nam tal chinh, T6ng Cong ty phai xac dinh chi phi