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bao cao tai chinh da kiem toan nam 201409 08 2017 04 12 05 tài liệu, giáo án, bài giảng , luận văn, luận án, đồ án, bài...

CONG TY CO pHAN BAo HIEM HANG KHONG

(Thanh Iljp tai nuo.c C6ng hOGXii h9i Chli nghTa Vi~t Nam)

DA DUQC KIEM ToAN

ngily 31 thling 12 nam 2014

CONG TY CO pHAN BAo mEM HANG KHONG

Tang IS,loanM Geleximco,5636Hoangctn, OOngDa

Ha N~i, CHXHCN Vi~l Nam

T~T MINH BAo cAo TAl CHiNH

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Uy vien (hA nhi~m ngay 19 thang II nim 2014)

Uy vien (hA nhi~mngay 19 thang 11 nim 2014)Ban Tang Giam d6c

Ong Nguyen Anh I)ueOng Vii Tuan Phanang TrAn TTQngDUng

Ban T6ng Gillm d6c Cong ty C6 phan Bao hiem Hang khong (gQi tAt la "Ci\ng ty") d~ trlnh bao eao nay cilng vrnbao eao ill chlnh ella Cong ty cho nmn tai chlnh ktlt thue ngay 31 thang 12 nim 2014

HQI »6NG QUAN TRl vA BAN T6NG GIAM D6cCae thanh vien Clla Hgi dang Qw\n trj va Ban T6ng Gillm d6e Cong ty da dieu hanh Cong ty trong nim va dtlnngay I~p bao eao nay gam:

Hoi dang Quan tnang TrAn Thanh Hifulang Pham Hang Thaiang I)an Manh Khang

Ba SU Bili Bao NgQC

Ba Nguyen Thj Thu Trangang Nguyen Van Thjnhang Pham Vi~t MinhOng TrAnS5'Titln

.' Ong Nguyen Thanh Quang

TRACH NJm;M CVA BAN T6NG GMM DOCBan TAng Gillm d6e Cong ty c6 trOch nhi~m I~p bao cao tai chlnh phan 3nh mOt eaeh trung thITe va hW Iy tinhhhth ill ehinh eiing nhu ktlt qua hoat dOng kinh doanh va tinh hlnh luu chuy~n tien te eua Cong ty trong nim, phil

hW vrn ehuan mITc ktl toan, chtl dO ktl toan ap d\lllg cho eae doanh nghi~p bao hiem Viet Nam va cae quy djnhpMp Iy c6 lien quan dtln viec I~p va trlnh bay bao cao tai chinh Trong vie< I~p bao cao tai chinh nay, Ban TAng

Gillm d6c duge yeu eliu pMi:

• Lya chQn eac chinh 5ach ktl toan thlch hQP va ap d\lllg cae chlnh sach d6 mOt each nhdt quan;

• I)ua ra eac xet doan va lTlJCtinh mOt cach hQP Iy va th~ trQng;

• ~Neu TO eae nguyen me ktl toan thlch hQP c6 dugc tuan thu hay khong, c6 nhitng ap d\lllg sai lech trQng ytlu ciIn dugc cong bA va giai thlch trong bao cao tJ.i chlnh hay khong;

• 4Pbao cao tJ.i chlnh tren co so hoat dOng lien !\Ic trU truang hW khongthtl cho rAng Cong ty s~ titlp !\Ie hoatdOng kinh doanh; va

• Thitltkeva thllc hi~n he th6ng kitlm soat nOi hO mOt each hfru hieu cho mllC dlch I~p va trlnh bay hao eao illehfnh hW Iy nhfun h(Ulehe rili ro va gian I~

Ban TAng Gillm d6c Cong ty chiu trOch nhi~m dam bAo rAng sA ktl toan dugc ghi chep mOt each phil hw de phanAnh mOt caeh hW ly tinh hhth tJ.i chlnh ctia COng ty 0bdt kY thai diem nao va dam bAo rAng bao cao tJ.i chinhtuan thti chudn mITc ktl toan, chtl dQ ktl toan ap d\lllg eho cae doanh nghi~p bAo hiem Vi~t Nam va eae quy dinhphap Iy c6 lien quan dtln vi~e I~p va trlnh bay bao can tJ.i chlnh Ban T6ng Giam d6e eiing chju trOch nhi~m damban an toan eho tJ.i san ella Cong ty va thITChien eae bien phap thlch hgp &ngiin ch~ va pMt hi~n eac hanh vigian I~ va sBi pham khac

'? ' ABan l" Gillm d6c xae nh~ rAng Cong ty dii tu3n thti cac yeu cliu neu tren trong vi~c I~p bao cao ill chlnh.0' C01lllilif'tn: di~n cho Ban TAng Giam d6c,

Ha NOi, CHXHCN Vi~ Nam

BAo cAo cUA BAN TONG GIAM DOC

s6: 1071 IVN1A-HN-BC

BAo cAo KIEM TOAN DQC q.P

Cong ty TNHH Deloitte Vi~tNarn

Tang 12A, Toa nha Vinaconex

34 Lang H9, Qu~n Dong £)a

Ha NQi, ViEj!t Nam Tel: +844 6288 3568 Fax: +84462885678

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Kinh girl: Cac C6 dong

HQi dang Quan tr! va Ban T6ng Giam dtlcCong ty cliph An Bao hi~m Hang khongChUng toi d kibm toan bao cao till chinh kem theo cua Cong tycbphin Bao hibm Hang khong (gQi tiit la "Congty"), dugc I~p ngay 07 thang 4 nam 2015, tir trang 03 dbn trang 30, bao gbm Bang can d6i kb toan l\li ngay 31thang 12 nam 2014, Bao cao kbt qua ho~t d(ing kinh doanh, Bao cao luu chuybn tibn t~ cho nam taichlnh kbt thUccimg ngay va Ban thuybt minh bao cao tai chfnh (gQi chung la "bao cao tM chlnh")

Trach nhifm eua Ban Tang Gl<lmaOe

Ban Tbng Giam dbc Cong ty chiu trach nhi~m va vi~c l~p va trlnh bay trung th\lC va hgp Iy bao cao tM chlnh cuaCong ty theo chuftn ml,lc kb toan, chb d(i kb toan ap dQng cho cac doanh nghi~p bao hibm Vi~t Nam va cac quydjnh philp Iy co lien quan d~n vi~c I~p va trinh bay bao cao till chinh va chiu trich nhi~m va kibm soat n(ii b(i maBan Tbng Giam dbc xac djnh la cftn thibt db dam bao cho vi~c l~p va trlnh bay bao cao tal chlnh khong co sai sottrc,mgy~u do gian Ian hoac nham lfin

Trach nhifm eua Kilm loan vien

Trach nhi~m cua chUng toi la dua ra y ki€n va bao cao tai chlnh dl,la tren k€t qua cim cu(ic kibm toan ChUng tol d.ti€n hanh kibm toan theo chuAn ml,lc kibm toan Vi~t Nam Cac chuftn ml,lCnay yeu cAu chUng toi tuan thu chuftnml,lc va cac quy djnh va d~o dirc ngha nghl~p, I~p k€ ho~ch va thl,lc hi~n cu(ic kibm toan db d~t dugc 51,1dam baohgp ly va vi~c li~u bao cao till chlnh cim Cong ty co con sai sot trQng y€u hay khong

Cong vi~c kibm toan bao gam thl,lc hi~n cac thu tQc nhim thu tMp cac biing chimg kibm toan va cae sb li~u vathuy€t minh tren bao cao tili chlnh Cac thU Wc klbm toan dugc 11,1achQn dl,la tren xet doan cua Ki€m toan vien,bao gam danh gia rui ro co sal sot trc,mg y€u trong bao cao tili chlnh do glan Ian hoac nhilm Ian Khi thl,lChi~ndanh gla cac rlil '0nay, Ki~m toan vien d xem xet klbm soat n(ii bQ cim Cong ty lien quan d€n vi~c I~p va trfnhbay bao cao tal chlnh trung thl,lC, hgp ly nhim thi€t k€ cae thU tQc ki€m toan phU hgp vai tlnh hlnh thl,lc tb, tuynhien khong nhim mQc dlch dua ra y kibn v€ hi~u qua cua ki€m soat n(ii b(i cua Cong ty Cong vi~c ki€m toanciing bao gbm danh gia tioh thlch hgp cua cac chinh sach kb toan dugc ap d\ll1g va tinh hgp ly cua cacuac tfnh kbtoan cua Ban Tbng Giam dilc cUng nhu danh gla vl~c trinh bay tbng th€ bao cao tai chlnh

Chung tOi tin tuang ring cac bing chimg ki€m toan ma chUng tol d thu th~p dugc 1a dily du va thich hgp lam cosir cho y kibn ki€m toan Clla chung toi

Y kiln cua Kilm loan vien

'.AJiIi' ng

Ph6 Tong iam dbc

Chimg nMn dang ky hanh ngha kibm toan

sb 0029-2013-001-1

Thay mijl va a9i difn eho

CONG TY TNHH DEWITTE VltT NAM

Ngiry 07 themg 4 nam 2015

Hil NQi, CHXHCN VietNom

~

Ki@mtoaDvien

Chimg nhan dang ky hanh ngha kibm toan561675-2013-001-1

Ten Deloitte dU'qc dung dechIiT'Qtho~c nhi~u thanh vjen eua Delaitte Touche Tohmatsu Limited, mot c6ng ty TNHH cotn,.lSo' t~iAnh,

va m~ng ILF&icac hang thanh vien - moi thanh viE'mla mQt t6 ch(rc doc l~p ve m~t phap Iy.Deloitte Touche Tohmatsu limited

(hay "DeloiUe Toan cau") kh6ng cung dipdjch vveho cae khaeh hang Vui long xem t~i website www.deloiUe.com/about

debiet them thong tin chi tiet ve,XI ~u phap IyeLla Deloitte Touche Tohmatsu Limited va cae hang thanh viem.

2

• CONG TY copHAN BAo IDEM HANG KHONG

Tiing 15, toa nM Geleximco, sA 36 Holmg cliu, £lAng £la Bao cao tili ehinh

• Ha N(li, CHXHCN Vi~t Nam Cho nam !Aichlnh k~t tMc ngay 31 thang 12 nam 2014

• 2 CAc kholm tul1llg dUl1Ilgti€n 112 218.000.000.000 136.500.000.000

n.Cae khoan d~u lit tili chinh ngiln h~n 120 7 404.739.879.000 436.941.472.176

• 1 £lim tu ngiln h<m 121 412.193.032.549 441.725.943.777

2 Dl! phOng giiml gia dAutu ngiln h<m 129 (7.453.153.549) (4.784.471.601)

• Ill Cae khoan pMi thu ngiln h~n 130 122.413.505.402 269.055.372.459

1 Phai thu khach hlmg 131 155.938.096.994 325.925.128.321

• 1.1 PMi thu v€ hQjl dlmgblm hi~ 131.1 8 86.131.657.776 220.974.405.196

1.2 PMi thu khAc cua kMch hlmg 131.2 9 69.806.439.218 104.950.723.125 ,'50

• 2 Tni tru6c cho ngum ban 132 1.503.085.807 2.063.025.596

G

4 cae kholm pMi thu khilc 135 4.561.547.761 5.135.655.821

• 5 Dl! phOng phili thu ngiln h<mkh6 doi 139 10 (39.589.225.160) (64.068.437.279) 'MH

V Tili san ngh h~n khae 150 12.548.049.855 2.639.579.235 ]IT

.(. 1 Chi phi tni truUc ngiin h<m 151 II 10.739.937.869 627.972.267 N

". 1 1 Chi phi hoa h6ng chua phan bel 151.1 10.084.462.832

1.2 Chi ph! tni trmyc ngiln h<mkMc 151.2 655.475.037 627.972.267 ' ,

• 2 Thu~ GTGT duQ'CkhAu trir 152 25.749.207 2.350.048

5 Hi slm ngiln h<mkhac 158 1.782.362.779 2.009.256.920

,. VIl1 Tili san t:ii bao bi~m 190 12 186.681.111.208

1 Dl!phOng ph! nhuqng tai bao hi~m 191 123.578.176.130 ,.

• 2 Ill! phimg b6i thuimg nhuqng tAibao hi~m 192 63.102.935.078

",B TAt sAN DAI ~ 200 51.542.673.911 52.118.975.781

• (200=210+220+250+260)

I Cac khoan phSi thu doi h~n 210 7.204.745.590 7.464.215.590

• 4 PMi thu dili h<mkhac 218 7.204.745.590 7.464.215.590

4.1 Kyquy bao hiem 218.1 6.000.000.000 6.000.000.000

• 4.2 PMi thu diIi h<mkhAc 218.2 1.204.745.590 1.464.215.590

II Tili san e6 dinh 220 5.683.449.997 5.633.616.866

IV Cae khoan diu llr tili ehinh dili h~n 250 37.990.000.000 37.990.000.000

• 3 £lfiu tu dili h<mkhac 258 15 37.990.000.000 37.990.000.000

V Tili san dili h~n khae 260 ~64.478.324 1.031.143.325

• 1 Chi ph! trii tru6c diIi h(lll 261 664.478.324 1.031.143.325

• TONG Cl)NG TAt sAN (270=100+200) 270 1.040.~53.040.162 943.093.302.966

• Cae thuyit minh tU /rang 9 din /rang 30 la mpt b9 ph(in h(7[Jth1Jnh cUa bao cootai ehinh

•

Cae thuyit Minh tlr /rang 9 din /rang 30 [Q m(5th(5ph~n hQp thlJnhcliobao eao tai ehinh

31112120131.018.433,63

Npy@n Anh Dt!'cTong Giam dAc31/1212014

Dan vi: VND

31/1212014 3l1i212013503.952.219.222 412.083.013.502499.005.380.600 407.169.036.624142.461 758.432 194.291.372.258141.517.076.642 194.053.772.258944.681.790 237.600.0003.742.372.213 506.153.Q979.083.951.850 6.279.556.8815.754.619.346 4.305.058.8041.547.800.222 4.050.508.4999.722.136.820

326.692.741.717 197.736.387.085199.848.509.638 71.037.532.88997.236.634.369 98.643.200.19329.607.597.710 28.055.654.0034.946.838.622 4.913.976.878101.000.000

4.845.838.622 4.913.976.878536.700.820.940 531.010.289.464536.700.820.940 531.010.289.464500.000.000.000 500.000.000.0009.579.312.447 8.082.261.17327.121.508.493 22.928.028.2911.040.653.040.162 943.093.302.966

Ha N(li, CHXHCN Vi~t Nam

BANG CAN DOl ICE ToAN (Ti~p theo)

Ti;zingay 31 thiing 12 nam 2014

3 Ngum mua tr:i tiSn trmJe 313

4 ThuS va CAekhoan pbili n(lp Nha nuue 314 17

5 Phili tr:i ngum lao d(lng 315

8 Ole khoan phai tr:i, phai n(lp ngAn h~ khae 319 18

9 Doanh thu hoa h6ng chua duge hu&ng 319.1

13 D\I phOng nghi~p V\l 329 1913.1 D\I phOng phi Mo hiilm gAc va nh~ t:ii 329.1MohiSrn

13.2 D\I phOng b6i thu/mg Mo hiilm gAc va 329.2nh~ t:ii Mo hiilm

13.3 D\I ph/mg dao d(lng 1&0 329.3

II Nil"dili h~n 330

3 Phili tr:i diU h~ khac 333

7 D\I ph/mg pMi tr:i dai h~ 337

8 Doanh thu chua th\IC hi~n 338 20

B VON coo saIfO"u (400=410) 400

I vAn ehii sahihl 410 21

I vAn ddu ttl ella chU sO-hitu 411

9 Qu)' d\l tru bit bu(lc 419

11 Lgi nhu~ sau thuS chua phan ph6i 421TONG CONG NGUON VON (440=300+400) 440

V

Tl"l1n Vift QuinKI1 toan tnrong

cHiTIEU

I Ngo~i t~ cac lo~iDil1a M)'D6ng tiiln chung CMu AucAe cHi TIEU NGOAI BANG CAN DOl KE TOAN

Ha Ntji, ngay 07 thdng4 niim 2015

pHAN I: BAo cAo KEf QuAHO~T DONG KINH DOANH TONG HQP

BAo cAo KET QuA HO~T DQNG KINH DOANH

Cha niim tai ehfnh kit thue ngiIy 3/thOng/2niim 20/4

I Doanh thu lhuan ho~l d9ng kiOOdoanh hilo hi€m 10 110.512.274.849 174.154.240.022

3 Doanh thu ho~ d(lng tai cMOO 12 70.028.692.668 61.701.601.658

4 Thu OO~pkh.c 13 240.085.301 1.116.192.524

5 Tang chi phi ho~l d(lngkinh doanh bao hi€m 20 145.977.026.315 117.134.363.703

7 Chi phi ho~l d(lng tai chiOO 22 23.773.290.684 22.550.876.038

8 Chi phi quan 1ydnanh nghi~p 23 32.511.990.660 60.914.464.055

14 Lili cO'baD treD ca phi~u 70 599 500

C()NG TY c6 pHAN BAomEM HANG KH()NGTang 15, loa nba Gelexirnco, s3 36 Hoang can, D3ng Da

Ha N(li, CHXHCN Vi~l Nam

• CONG TY co PHAN BAo mEM HANG KHONG

Tang 15, toa nM Geleximco, 56 36 Hoimg du, D6ng Da Bao clio Illi chinh

• Hi! NOi, CHXHCN Viet Nam Cho niim tili ehlnh k~t thoe ngi!y 31 thimg 12 niim 2014

• Cha niim tai ehinh kit thUe nglJy 3/ thang /2 niim 20 I4

1 Doanh thn phi bao hi€m (0I=Ol.l+01.2-01.3) 01 22 425.637.730.956 444.501.319.030

• - Ph! bilo hi~m g6e 01.1 376.760.022.449 412.478.840.251

• - Phi nh~n tIIi bim hi~m 01.2 30.389.604.917 38.270.008.626

- (Giim) d\l phong phi bao hi~m g6e va 01.3 (l8.488.1 03.590) 6.247.529.847

• nh~ tai bilo hi~m

• 2 Phi nhm;rng tIIi bio hi~m (02=O2.1-02.2) 02, 23 275.676.154.014 298.448.668.619

- rang phi nhnQ11gtIIi bao hi~m 02.1 251.955.249.805 298.448.668.619

• - (Giam) d\l phong phi nhlIQ11gtai bilo hi~m 02.2 (23.720.904.209)

,~

3 Doanb thn pbi bao hiim thn~n (03= 0I - 02) 03 149.961.576.942 146.052.650.411

• 4 Roa bAng nbm;rng tIIi bao bii!m va doanb thn 04 20.550.697.907 28.1 01.589.611 ':i

• khac ho,t d9ng kinh doanb bao bi~m

,~

• (04 = 04.1 + 04.2)

- Roa hang nhUQ11g tIIi bac hi~m 04.1 19.135.370.178 27.004.223.236

~

• - Doanh tim khae ho,t dOngkinh doanh bao hi~m 04.2 1.415.327.729 1.097.366.375 ~

5 Doanb tbn thn~n ho,! dqng kinh doanh 10 170.512.274.849 174.154.240.022 i,

• bao hi~m (IO = 03 + 04) ::=1!

6 Chi bAi thuirng

q ,

• 11 123.694.025.472 118.895.123.530

7 Tbn bAi tbuirng nbuqng t8i bio bi~m 12 66.772.134.674 62.192.524.391 ,NG

• 8 (Giam) d\!"phOng bAi lbuirng bao bi~m gac

jpf

13 (lO.360.025.883) (8.352.329.055) Or

• va nhin tIIi bao bi~m :;~

9 (Giim) d., phong bAi lbuirng nhuqng tIIi bao bi~m 14 (l6.313.401.021)

• 10 Tang chi bAi thuirng bao hi~m 15 24 62.875.265.936

• II Tang d., phOng dao aqng Ian 16 1.551.943.707 1.523.139.752

• 12 Chi phi khac ho,t dQng kinh doanh bao hi~m 17 25 81.549.816.672 67.260.953.867

• (17 = 17.1 + 17.2)

- Chi hoa hang bao hiem 17.1 10.350.487.142 22.911.432.527

• - Chi phi khae ho,t dQng kinh doanh bilo hi~m 17.2 71.199.329.530 44.349.521.340

• 13 Tang chi phi ho,t dqng kinh doanh ban bi~m 18 145.977.026.315 117.134.363.703

pHAN II: BAo cAo KET QUA HO~T DQNG KINH DOANH THEO HO~T DQNG (fiSp theo)

CHiTIEU Mil, ThuySt 2014 2013

Minhso

18 Doanh thu ho~t dQng t\i chiob 23 26 70.028.692.668 61.701.601.658

19 Chi phi ho~t dQng tili chfob 24 27 23.773.290.684 22.550.876.038

20 Lqi nhu~n gQP hOft dQng tai chinh (25=23-24) 25 46.255.401.984 39.150.725.620

21 Chi phi quan Iydoanh nghi~p 26 28 32.511.990.660 60.914.464.055

22 Lvi nhu~n thuin tir hOft dQng kinh doanh 30 38.278.659.858 35.256.137.884(30 = 19 + 25 - 26) ,'\\ 12

26 Tang 'vi nhu~n kS toin tnr«c thuS (50=30+40) 50 38.230.472.863 34.493.324.390 d~T

27 Chi phi thui! TNDN hi~n Mob 51 29 8.289.447.387 9.493.229.331

29 Lvi nhu~n sau thuS thu nh~p doauh ughi~p 60 29.941.025.476 25.000.095.059(60= 50 - 51)

30 Lai ca han tren ca phiSu 70 30 500

BAo cAo KET QuA HO~T DONG KINH DOANH (Ti~p theo)

Cho nam tai ehlnh kit thue ngay 31thang 12niim 2014

CONG TY CO pHAN BA.O IDEM HANG KHONGTang 15, toa nba Ge1eximco, s5 36 Hoang dll, D5ng Da

Ha NQi, CHXHCN Vi~t Nam

Ngu)'i!n Hoang MaiNguiri l~p bieu

Ha N{ji, ngay 07 thang4 niim 2015

Cae thuyit minh wtrang 9din trang 30 la m{jt b{jphfin h(1]Jthanh tUa bao 000 tiJi chinh

l-Cae thuyit minh tiL /rang9ilin /rang 30 Iii m(jt b(j ph(in h{T]Jthiinh cUa bOo cao tai ehinh

BAo cAo um CHUYENTlEN T:E;

Cho nam tiii ehinh kitthUe ngiiy 31 thang 12 nom 2014

I Lim ebuy~n ti~o tit bo~t d(lng kiob doaob

1 Ti€n thu ban hang, cung cAp djch V\I va doanh thu khac

2 Ti€n chi tr:i cho ngum cDng cAp hang h6a va dichV\I

3 Tien chi tr:i cho ngum lao d(log

5 Tien chi n(lp thu€

6 Ti€n thu khac tit ho~t d(lng kinh doanh

7 Tieo chi khac cho ho~l d(lng kinh doanhLim ehuy~n ti~n thuin tit bo~t d(lng kinb doaob

n.Lim ehuyin ti~o tit ho~t d(lng diu til

1 Tien chi d€ mua sfun, lay d\lllg TSCD va cac tai sandili h~n khac

2 Tien thu tit thanh Iy,nhUQ"llgban TSCD va cae tili sandai h~o khac

3 Ti€n chi cho vay, mua cac c6ng cvng cua dan vi khac

4 Tien thu hai cho vay, ban I~i cac c6ng cvngcuadan vi khac

5 Ti€n chi dfiu tu g6p van van dan vi khac

6 Tien thu hai diu tu g6p v5n van dan vi khac

7 Tien thu liii cho vay, eli tit va lQi nhu~ dugc chiaLI1U ebuy~n ti~n tbuin tit bo~t d(lng diu ltrIII LI1U ebuy~n ti~n tit bo~t d(lng tai eblob

4 TIen cbi tni ng g5c vay

6.c6IIIc, lQi nhu~n dii tril cho cbU scJhiluLI1U ebuy~n ti~n tbuin tit bo~t d(lng tai eblnbLI1U ebuy~n ti~n thuin trang nam (50=20+30+40)Ti~n va cae kboan tU'OllgdU'01lg ti~n diu namAnh buimg cua thay dliitY gia h5i dom quy dlii ngo~i t~

Tiin va cae kboan tmmg dU'01lg tiin eual nam(70=50+60+61)

Cac thuyJt minh nay/Qmpt b(j pMn hr;p thimh va can awc apc ae5ngtheJ-ivai hilo cao tai chinh kem theo

1 THONG TIN KHAI QuAT

mnb tb.rc sa biro v6n

Cong ty C6 pbiln Bao hi~m Hang khong (g\li tAt lil "Cong ty") lil doanh ngbiep c6 pbdn "uge thanb I~p

!\Ii Viet Nam theo GiAy pbep thilnh I~p vil bo~t "i}ng s6 49 GPIKDBH do Bi} Tili ebinh cAp Idn &u ngily

23 thang 4 nam 2008 va cae GiAy pbep "iSu ebinb V6n diSu Ie ctia Cong ty !\Ii ngily 31 thang 12 nam20141a500 tY VND

Cong ty cOIt\I sO ehinb "~t !\Ii tdng 15, Toa nha Geleximeo, 36 Hoang du, phuOng {) Chg Dita, qu~nD6ng Da, thanh ph<3Ha Ni}i va chin (9) chi nhanh !\Ii Ha Ni}i, Ninh Binb, Hili PhOng, Hai Duang, DaNang, Ngbe An, Gia Lai va thilnh ph6 H6 Chi Minh

T6ng s6 nhan vien eua COng ty!\li ngay 31 thang 12 nam 2014 1il248 nguOi (ngily 31 thang 12 nam2013: 254)

Ngilnb ngbS'kinh doanhNganh ngbS kinh doanh ehinb eua Cong ty la kinh doanh djeh Y\l bAo hi~m phi nhan thQ, cae nghiep Y\l

vf tai bAo hi~m va dliu to tili ehinb

2 co so4P BAo cAo TAl cHiNH vA NAM TAl CHINH

Or scr I~p bao cao tili ehlnhBao cao tili ehinb kern theo "uge trinb bay bkg DAng Viet Nam (VND), theo nguyen tAe gia gc3cva philhgp vm cae chuiln mile k~ toan, eh~"i}k~ toan ap d\ll1g eho cae doanh ngbiep bao hiSm Viet Nam va caequy ctjnh phap I)' cO lien quan d~n viee I~p va trinb bay bao eao tili ehinb

Bao cao tili ehlnh kern theo khong nham phan ilnh tinb hinb tili ebinh, k~t qua ho~t di}ng kinh doanh vatinb hinb IlIU ehuy€n tifn te theo cae nguyen tAe vil thong Ie k€ toan duge chAp nh~ chung !\Ii cae nuoekhae ngoai Viet Nam

Nlim till ehlnhNam tili ehinb eua Cong ty bAt dliu IiI ngily 01 thang 01 vilktlt thue vao ngily 31 thang 12

3 AP DTJNG mfONG DAN KtToAN MOO

Ngily 28 thang 12 nam 2012, Bi} Tili ehinb dli ban hilnh Thong to s<3232/2012fIT-BTC ("Thong to232") huang dan ktl toan ap d\ll1g "<3i vm doanh nghiep bAo hifm phi nhan thQ, doanh ngbiep tai bAohifm vil chi nhanh doanh nghiep bAo hi€m phi nhan thQ nuae ngoili Viec ap d\ll1g Thong to 232 so yeueliu trinb bay Cae thong tin lien quan "tln hgp "6ng bAo hifm, tai bAo hitlm, tinb hinb bAi thuOng vil nhiSuthong tin quan lrQng khae Thong to nily so e6 hieu Ille IiI ngily 0 I thang 0 I nam 2014 va ap d\ll1g IiI namtai ehinb 2014 Ban T6ng Gilim "<3e"ilnh gia Thong to 232 c6 ilnh huang lrQng y~u "~n bao cao!ili ehinb

eua Cong ty eho nam !iii ehinb kSt thue ngily 31 thang 12 nam 2014 Chi titlt cae khoan mile tren bang can "6i ktl toan ~ ngay 31 thang 12 nam 2014 bi ilnh huang kili apd\ll1g Thong to s<3232/2012fIT-BTC thay thtl Quytlt <ljnh s<31501200IlQD-BTC ngay 31 thang 12 nam

2001 do B(I Tili ehinb ban hilnh:

9

/,

CONG TV CO pHAN BAo HIEM HANG KHONGTAng 15, toa nM Geleximco, sa 36 Hoang cfru,Dang Da Bao cao tAi chlnh

Ha N(li, CHXHCN Vi~t Nam Cho nAm tAi chlob k€t thuc ngay 31 thang 12 nAm 2014THUYET MINH BAo cAo TAl CHiNH (Ti€p theo) MAu s6B 09-DNPNT

Cac thuyit minh nay fa mat b(j ph(m hvp thanh va can dl41c d(Jc dang then vai bOo cao tai chinh kern thea

Anb hlriTngVND(23.720.904.209)

(9.722.136.820)(16.313.401.021)(23.720.904.209)

40.531.229.980 28.369.092.888

(28.369.092.888)(40.531.229.980)(362.326.012)

(10.084.462.832)68.900.322.868(16.313.401.021)

2.299.006.662

28.857.506.9985.953.375.138

20.434.949.9742.299.006.662

60.881.083.54840.531.229.98038.592.798.875

2.299.006.662

10.350.487.14271.199.329.530

38.230.472.863

10

40.531.229.980 28.369.092.888

32.511.990.660

(23.720.904.209)(16.313.401.021)

19.135.370.178(10.360.025.883)

Thflng til23212012nI-BTC

VND(18.488.1 03.590)

N(li dung

1 Tang d\l phOng phi bio hiSm gac

va ob~ tAibao hiSm

2 Tang dlf phOng phi nhugngill bilo hiSm

3 Hoa h6ng nhagng tAibio hiSm

4 Tang dlf phOng b6i thuimg bao

hi em gac va nh~ tai bio hiSm

5 Tang dlf phong b6i thuimgnhugng ill bilo hiSm

6 Chi hoa h6ng ban hiSm

7 Chi phi khac ho,t d(lng kinhdoanh bio hi€m:

- Chi phi !hac hogt d(jng lrinh doanh baa hiim g&: nhQn tai

- Chi phi glao djch !hdch hang

- Chi phi lrinh doanh /11lC nip !hac

8 Chi phi quae IidOanh nghi~p

9 Chi phi ban hang

10.LQinhu~ Imac thUl~

Chi ti€t cae kho<ln mllC tren bao cao kSt qua ho,t d(lng kinh dow cho nAm tAi chinh kSt thuc ngay 31tMng 12 nAm 2014 bi anh huimg khi ap dgng Thong to sa 232/2012m-BTC thay thS Quy€t djnh sa150/2001/QD-BTC ngay 31 thang 12 nAm 2001 do B(l Tai chinh ban hanb:

2014Quy~tdinh1501200I/QD-BTC

VND5.232.800.619

3: tiPDl)NG HUONG DAN KE ToAN Mro (TI€p theo)

Tal ngay 3111212014N(li dung ThOng tlr Quy~t dinh

23212012nI-BTC 15012001lQD-BTC Anh hlriTng

VND VND VND

I Phii thu cua khach hllnl:

1.1 Phii tho va hQ'P d6ng bio hiam 86.131.657.776 149.234.592.854 (63.102.935.078)1.2 Phili tho khac cna khach hang 69.806.439.218 69.806.439.218

2 Chi ph[ tra tnrac nl:~n h,n2.1 Chi hoa h6ng chua philn ba 10.084.462.832 10.084.462.832

2.2 Chi phi tni Imac ng~ h,n khac 655.475.037 655.475.037

3 Tai sin tal bio hl.1m3.1 DIf phOng phi nhugng tai 123.578.176.130 123.578.176.130bio hi am

3.2 DIf phimg b61 thuimg nhugng 63.102.935.078 63.1 02.935.078tAi bilo hi.1m

4 Cae khoin phii tri, phii n(lp ng~n h,n khae4.1 Doanh thu hoa h6ng chua dugc 9.722.136.820 9.722.136.820huimg

5 DIf phOnl: nJ:hi~p V\.l

Cac thuyit minh nay la ml;t hi; ph4n h(fjJ thanh va ctin dlL'1cd(Je dang thUi vOl bao cao tai chinh kem theo

4 HUONG DAN K.E ToAN Mal llA BAN HANH NHUNG CHUA AP DVNG

NgAy 22 thang 12 nam 2014, Bg TAi ehlnh da ban himh Thong til 56 20012014nT-BTC ("Thong tu200") huang dfu1ap d\mg ch€ dg k€ toan eho doanh nghi~p Thong tu nAy se e6 hi~u l\re eho nlIm tiliehlnh br.t dftu van ho~c sau ngAy 01 thang 01 nam 2015 Thong tu 200 thay the cho cae quy d[nh v€ eh€

dg ke loan doanh nghi~p ban Mnh theo Quy€l dinh 56 1512006!QD-BTC ngAy 20 thang 3 nam 2006 ella

Bg TAi ehlnh va Thong til 56 244!2009nT-BTC ngay 31 thang 12 nam 2009 ella Bg TAi ehlnh BanT6ng Gilim d6e Cong ty dang dimh gia mire dg imh huang ella vi~ ap d\lIlg Thong tu nAy den cae baoeao tAi chlnh trong tuang lai ella Cong ty

NgAy 17 thang 12 nam 2014, Bg TAi ehlnh da ban himh Thong til 56 19412014nT-BTC ("Thong tu194") sira d6i, bl! sung mgl 56 di€u ella Thong tu 12412012nT-BTC ngay 30 thang 7 nam 2012 ella BgTAi ehlnh huang dan thi hAnh mgt 56 di€u ella Nghi d[nh 4512007lND-CP ngay 27 thang 03 nam 2007ella Chlnh pM quy d[nh chi ti€t thi himh mgt 56 di€u ella Lu~l kinh doanh bao hi€m vA Nghi dinh 5612312011/ND-CP ngAy 28 thang 12 nam 2011 ella Chlnh phU quy dinh chi liet thi himh mgt 56 di€u ellaL~l sua d6i, be sung mQls6 diSu ella Lu~t kinh doanh bao hiam vAThong tu 56 I 25!2012!TT-BTC nfAy

30 thang 7 nam 2012 Clla BQ TAi ehlnh huang dan eb€ dQ tAi ehlnh d6i v6i doanh nghi~p bAo hiem,doanh nghi~p tal bao hiam doanh nghi~p moi gi6i bim hiam vA chi nhimh doanh nghi~p bAo hiem phinhim thQ nuoe ngoAL Thong tu 194 cO hi~u l\le tU ngAy 01 thang 02 nam 2015 vA ap d\lIlg eho nam tAiehlnh 2015 1:rl'JdL Ban Tang Giam d6c Cong ty dang dimh gia mire dQ imh huang Clla vi~e ap d\lIlgThong tu nAy den cae bao eao tAi ehlnh trong tuang lai ella Cong ty

5 TOM TAT cAc cHiNH sAcu K.E ToAN CHiJ YEU

Sau day IAcae ehlnh saeh k€ loan ehU y€u du\YCCong ty ap d\lIlg trong vi~e I~p bao eao tAi ehlnh:

ITaetinh ke to.~

Vi~e I~p bao cao tAi chlnh tuim thll theo ehufin m\le k€ toan, eh~ dQ k€ toan ap d\lIlg eho cae doanhnghi~p bAo !,iam Vi~t Nam vA cae quy dinh pMp Iy co lien quan den vi~e I~p va trinh bay bao eao tAiehloh yeu eau Ban T6ng Giam dae phai cO nhlhlg uoe tlnh vA gia d[nh imh huang den 56 li~u bao cao v€

eong ng, tAi san vA vi~c trinh bay cae khoan rong ng vA tAi sim ti~m tang l(Ii ngAy l~p bao eao !Ai ehlnh

ding nhu cae 56 li~u bao cao va doanh thu vA chi phi trong su6t nam tAi ehlnh M~e dll cae uoe tlnh k€toan duge I~p b~g tAt ea s\l hiau bi€t ella Ban T6ng Gilim d6e, 56 th\le t€ pMt sinh cO tha khac v6i caeuoe llnh gill, dinh d~t ra

Cong C\l tili chloh

Ghi nhljn ban illiu Tai sim tai chfnh

T~i ngAy ghi nh~n ban d~u, tA! sim tAiehlnh duge ghi nh~ theo gia g6e cQng cae chi phi giao dieh co lienquan lIVe tiep den vi~e mua sam tAi sim !Aiehinh d6

Tai san tal ehinh clla Cong ty bao gam tien vA cae khoan tuang duong tien, cae khoim dftu til ngiln h,," vAdAi h,,", cae khoan phAi thu khaeh himg, cae khoan phili thu khae, d\l pMng bal thuimg nhUQDg liii baohiiim va tal sim !Aiehlnh khiic

C6ng fI{1 tai chinh

T~i ngay ghl nh~ ban dftu, eong ng tAi ehlnh du\yc ghi nh~ theo gia g6e egng cae chi ph! giao djeh e6lien quan lIVe ti~ den vi~c pMt himh eong nQ tAi ehlnh d6

Cong ng !Ai ehiM ella Cong ty bao gam cae khoim phili tr.ingum ban vA phili tr.i khae, d\l pMng balthuimg bAo hiam g6e va nh~ tAi bAo hiarn

Dtlnh gitllgi sau /lIn ghi nh¥n ban ilOu

Ui~n 1(Ii, chua 06 quy dinh ve dimh gia I," rong C\l tal ehlnh sau ghi nh~ ban d~u

11

5 T6M TAT cAe CHfNH SACH Kt TOAN cHiJ YEU (fi~p Theo)

D" phimg pMi thu kh6 doiD\T phOng phili thu kh6 doi dm;re trieh I~p eho nhilng khoan phili thu dii qua h~ thanh toan tiT sau thangtn't len, ho~e eae khoiln phili thu mil nguiri ng kh6 e6 kha nang thanh loan do bi thanh Iy, pM san hay eaekh6 khan tuong lIf

Tili san e6 djnh vo hloh ,.iI khiu haoTili san e6 djnh vo h!nh dugc trinh bily thea nguyen gia trir gia tri hao mon liiy ke Tili san e6 djnh vohlnh Iii philo m~m may vi llnh Philo m€m may llnh duge philn b6 vilo chi ph! theo phucrng pMp du1lng thkg d\f3 tren thiri gian hiln d\lllguaelfnh Iii 5 nam

8 3

Phucrng ti~n viIDtiliThiel bi van phOng

Ngo~i t~

Cong ty ap d\lllg xu Iy ehenh I~eh tY gia theo hu60g d~ ella Chullo m\Te ke loan Vi~l Nam s6 10 (VAS10) "Anh hu6ng ella viee thay d6i tY gia h6i doai" vii Thong tu s6 179/2012rIT-BTC ngily 24 thang 10nam 2012 ella B~Tili ehlnh quy djnh v~ ghi nh~n, danh gill, xu Iy cae khoiln ehenh leeh tY gia h6i dOaltrong doanh nghiep Thea d6, cae nghi~p VII pMI sinh bkg ngo~i t~ duge ehuy~n d6i theo tY gla 1<IingilypMI sinh nghiep VII. S6 du cae khoan mile ti€n Ie co g6e ngo~ Ie ~ ngily ket thue nien d~ ke loan dugeehuyen d6i theo tY gia 1<11ngily nily Chenh I~eh tY gia pMI sinh dUlle h~eh loan vilo baa eao kel qua ho~ld~ng kinh doanh Uli ehenh leeh tY gia do dAnh gia I~i cae s6 du t<lingily ket thue nien d~ ke loan khongduge dUng de ehia eho eM so hiln

Tili san e6 djoh hlhJ hloh va khiu haoTili san e6 djnh hiln hlnh dugc trinh bily theo nguyen gia trir gia trj hao mon liiy ke Nguyen gia till san e6djnh hiln h!nh bao gAm gia mua vii loan b~ eae chi phi khae lien quan lr\fe liep d~n vi~e dtra tili san vilo

~g thai sAn sang su d\lllg Tili san c6 dinh hiln hlnh dUlle khliu hao theo phucrng pMp du1lng thkg d\f3 trOn thili gian hiln d\lllg m'letlnh, ell the nhu sau:

Ole kh03n dllu ttrCae khoan <tAutu duge ghi nh~n b~l dftu tiTngily mua khoiln dliu tu vii dUlle xae djnh giil trj ban dliu theonguyen gia vii eae ehi phi lien quan den giao dieh mua eae khpiln diu tu T~i eae nam tili ehlnh tiep theo,eae khoiln <tAutu duge xae djnh theo nguyen gia trir cae khoan giilm gia dliu tu

D\T phOng giilm gia dliu tu dugc trieh I~p theo cae quy djnh v~ ke loan hi~n Mnh

Ti~n va eae kh03D hnrng dlfll1lg ti~nTi€n vii eae khoan tuong duong ti€n bao gAm ti~n m~t 1<Iiquy, eae khoan ti€n girl khong ky h~n, eaekhoan <tAutu ng~ h~ c6 khil nang thanh khoiln eao, de dang ehuy~n d6i lhanh li~n vii il rili TOlien quanden vi~e bien d~g gia trj

Ky quy bia hi&.!

Cong ty phili kyqu)l bilo hi~m bkg 2% v6n pMp djnh, khoan kY quy nily duge hu6ng Jili thea thoa thuiID

vm ngan hang nai kY quy vii dtrge thu h61 khJ ehlim dirt ho~l d~ng Ti~n kY quy chi dugc su d\lllg d~ dApirng cae cam k& d6i vm ben mua hilo hiem khi khil nang thanh loan bi thi~u h\ll vii phili duge B(\ Tiliehlnh ehlip thuiIDbkg van blm

CONG TV c6 pHAN BAomEM HANG KHONGTAng IS, tOa nM Geleximeo, s6 36 Hoang du, D6ng Da Bao clio tili ehiohHit N~i, CHXHCN Vi~tNam Cho oam titi ehfnh kettMe ngily 31 thang 12 n~m 2014THUYET MINH BAO CAO TAl cHiNH (fiep theo) MAu s6 B 09-DNPNT

Cac thuyJt minh nay la m9t b9 phf[n h{fp thlInh va ctin d"'lc d(Jc d{mg tJun wn baD CaDtai chinh kem theo

Cac thuyit minh nay la m(J/ br ph(in h{lJ1thanh va can iJrr(lcif(Jc if6ng thm vrlibaa cao tai chinh kern thea

5 TOM TAT cAc cHiNH SACH Kt ToAN coo vtu (Ti~p tboo)

Cae kbo:ln d., pbilOgCac khoan dvpbong dm;,c gbi nh~n khi Cong ty e6 ngbia VI} nghi~n ~i do ket quil tit m(lt svki~n dll xily

ra, vii Cong ty c6 kba nling pMi thanh tuan ngbia VI} nay Cac khuan dvphOng dugc xoe dinh tren cO'sa

UcJctinh Clla Ban Tang Giom d6c vA cac khuan chi phi ciln thi& de thanh tuan ngbia VI} ng nily ~ ngilyk~t thuc nlim titi ehlnh

D., phOng ngbi~p VI}

Cong ty <llithve hi~n vi~c trfch I~pdv phOng ngbi~p VI} theo quy djnh ~i DiAu 96 L~t Kinh duanh BiluhiAm vilNgbi dinh s6 4612007/ND-CP ngily 27 thang 3 nlim 2007 Clla Chlnh pM, Thong !II s612512012nT-BTC do B(l Tai chlnh ban Mnh ngily 30 thang 7 nlim 2012, theu d6:

D" phong phi chua ifl4'c hurmlf DVphong pbf g6c vii nh~n tal bau hiAm duge tinh Mug 25% phi bitubiAm g6c va phi nh~ tai bito biem trir di cae khoan giilm trir phi hilu hiAm g6c vii phi nh~ tai bilo hiAmd6i veJi cae lo~i hlnh bito hiAm v~ chuyen Mng b6a va bang 50% <l6iveJi cac lo~i hlnh bitu hiAm khac

0., pbOng ph! nbugng tai bito biAm dugc tloh bang 25% pbf nhugog tai d6i veJi cac lu~i hlnh bau hiAmv~ chuyAn Mng h6a vii bang 50% d6i veJi cac lo~i hlnh bao hiAm khac

D" phong b6i thurmg: D6i veJi cac tan thilt <llithong bite, dugc Cllng ty thvc hi~n trfch I~p thee phuangph:lp tirng hO sa d61 veJi cae tan thAt thu(\c ph~m vi bito hiem khach hang dii khi~u n~i nhlIDg chua giili

quy.1t Mfrc trfcb l~p dva tren ucJc tlnh tan thAt pMt sinh, bae gOm philn tr3ch nhi~m Clla Cong ty vii philn

phiti thu dol nhil titi

D6i veJi cae tan thftt chua du\1'Cthong bau, dll phOng bOi thuimg du\1'Cmch I~p bang 3% phi theu Congvlin sa 1121IBTC-QLBH ngay 22 thang 01 nlim 2013 Clla B(l Tai chlnh dOngyphuang pMp trlch I~pdv

phOng

D¥ phong dao Qrng Ian: Mfrc mch dV phOng dae d(lng 100 dugc ap d\Ulg th6ng nhAt dai veJi cae lu~i hlnhngbi~p VI} Iii I% phi gift l~i vii dugc mch che d~n khi bang 100% phi gift I~i <llidugc B(\ Tai chlnh chApth$ ~i Cong vlin s6 1121IBTC-QLBH ngity 22 thang 01 nlim 2013 ve vi~c dling kY phuang pbap trfch

I~p dv phOng ngbi~pVI} •

Ngily 28 thang 12 nlim 2005, B(l Tai chlnh ban Mnh Chuiln mllc K€ toan Vi~t Nam s619 "Hgp dOng BiluhiAm" kem thee Quy~t dinh sa 10012005/QD-BTC ap d\Ulg tit nlim 2006 Thee quy djnh cua chuiln mvc

nily, ~ thOi diAm I~p Bau cae tili chlnh, deanh ngbi~p bite hiAm khong dugc trfeh I~p cac le~i dll phOng

dA blii thuimg trong !lIang lai n~u cac yeu cdu doi bOi thuimg pMt ,Inh tit cac hgp dOng nily khong tOn ~i

~i thOi diAm khua sa l~p Boo cau tili chlnh, treng d6 bac gOm cildvphOng dae d(lng 100 Tuy nhien, theeNgbj djnh s6 4612007/ND-CP de Chlnh pM ban Mnh ngay 27 thang 3 nlim 2007 vii Thong !II sa12512012nT-BTC de B(l Tai chlnh ban hitnh ngily 30 thOOg7 nlim 2012, cac deanh ngbi~p bite hiAm vanphili mch I~p d\l phOng dau d(lng 100

Cllng ty kbllng dugc bU trir cac kheim dV phOng ehu hu~t d(lng kinh deanh bitu hiAm g6c vii nh~ tai hae

hiAm veJi dV pMng che he~t d(lng nhugng tai bile hiAm Cae khean dV phOng nily pMi dugc trinh bity

rieng bi~t tren cac chi tieu ella Bang cAn dai kA tean, trong d6 cae khean dv pbOng phi chua dugc huOOgvii dv phong blii thuimg ella he~t d(\ng klnh deanh bite hiAm gae vii nh~n tai bite hiAm, dVphOng daed(lng 100 du\1'CpMn itnh Iii ng pMi trit; 0v phOng phi nhugng titi boo hiAm chua duge huOOg vii dV phOngbOi thuimg nhuQIlg tai bitu hiAm du\1'Cphan itnh Iii titi san titi bae biem

Gbi nb~n doanh tbo

D6i Wi nghifp V{l bao hilm g6c

Oeanh thu bitu hiAm g6e dugc gbi nh~ kbi pMt sinh tr3cb nhi~m d6i veJi ben mna bite hiAm (dan baubi~ c6 bi~u Ive)

Cac thuyit minh nay ta mpt bQph(in h(1[Jthiinh va ctln ill41c il9C il6ng thiti v6'i bGo cao tai chinh kem theo

5 T6M TAT cAe cHiNH sArn Id;TOA.N cHiT YEll (TiSp theo)

Ghi nb~n doanh thu (TiSp tbeo)

DBi v6'i nghifp Vjl lai biio hilm

Doanh thu phi nh~ tai bilObiSmdugc ghi OO~nkbi pMt sinh meh OOi~m,theo s6 pMt sinhdlffi lren bang thong bao tai bao hiSm etia cae OOaOOugngtai hilo hiSm gUieho Cong ty va duge xae oo~ bOi Congty.

Doanh thu hoa h6ng nhugng t:ii hilo hiSm duge ghiOO~ d6ng thm vOipbl nhugng tai bao hiSm phat sinb Irong nam Trang nam, toanbl} doanh thu hoa h6ng OOugngtai bilOhiSm duge phan lInh vao kboan m\le

"Doanh thu hoa h6ng nhugng tai hilo hiSm" Cu6i kYkS toan, Cong ty phili xae djnh doanh thu hoa h6ng nhugng tai bao hiSm chua duge huang tuong tmg vOi kboan ph! nhugng t:ii hilo hiSm chua duge ghi oo~ kY nay dS ehuySn sang pban b6 vao cae kY k<ltoan sau theo tY l~ 25% d6i vOi Io~i hinh hilo hiSm v~ ehuySn hang h6a va 50% d6i vOilo~ hinh bao hiSm kbae.

Dbi v6'i cae hop! il{jng khac

Doanh thu til cae ho~ dl}ngkbae ella Cong ty nhu Illi ti€n giri ngan hang, e6 phi<lu,Irlli phiSu, duge ghi nh~ kbi pbat sinh.

Ghi nh~n chi phi Chi phi b6i thuimg hilo hiSm g6e duge ghi nh~ IrenC<Ysa pMt sinh kbi Cong ty chApthu~ b6i thuimg theo thong bao h6i thuimg.

Cong ty ghi nh~ phi nhugng tai bao hiSm IrenC<Ysa s6 phi phili nhugng eho cae nha tai bao hiSm, tuong tmg vm doanh thu phi bao hiSm g6e dll ghi OO~nIrong niim.

cae kboan chi bin thuimg nh~ tai bao hiSm duge ghi nh~n kbi philt sinh, Iren e<1 sa hilng thong bao tai ella cae nha tai hilo hiSm giri eho Cong ty va C6ng ty chap thu~n b6i thuimg.

Cae khoan thu doi bIli thuimg nhugng tai bao hiSm duge ghi nh~ lren e<1 sa pMt sinh theo s6 phili thu tuong tmg vm chi phi b6i thuimg dli ghi nh~ trong niim va tYI~ nhlIgng tal.

Chi phi hoa h6ng bao hiSm va cae chi phi kbae duge ghi nh~ khi th\fe tt1pbat sinh Trang niim, toan bQ chi phi hoa hang g6e va oo~ t:ii hilo hiSm duge phan lInh vao khoan m\le "Chi phi hoa h6ng hilo hiSm g6c" va "Chi phi hoa h6ng nh~ tlIi bao hiSm" Cu6i kYkS toan, Cong ty phili xae djnh chi phi hoa h6ng g6e va nh~n t:ii bao hiSm chua duge tinh vao chi phi kY nay tuong tmg vm kboan phi bao hiSm g6c va nh~ t:ii hilo hi~m chua dugc huang kY nay dt1chuySn sang phan b6 vao cae kY kt1toan sau theo Ii l~ 25% d6i vm Io~ihinh bao hiSm v~ chuySn hang hoa va 50% d6i vcliIo~ hinh bito hiSm kbae.

ThuS Thut1thu nh~p doanh nghi~p thS hi~n tang gia tri ella s6 thut1phili tril hi~n ~i va s6 thut1holin l~i.

S6 thuS phili tril hi~n ~i dugc tinh d\fa lren thu nh~p chiu thu<ltrong niim Thu OO~pehiu thut1kbae vm l(li nhu~ thuAnduge trinh bay treo bao eao kt1tqua ho~ dQng kinh doanh vi thu nh@ ehiu thu<lkhong bao gam cae kboan thu nh~p hay chi phi tinh thut1ho~e duge kbAutnI Irong cae niim kbae (bao g6m ealil mang sang, n<luco) va ngoili ra khong bao g6m cae chi tieu kbong chiu thut1ho~e kbong duge kbAutriI Thut1thu oo@ holin I(ti duge tinh tren cae kboan eheOOI~eh gina gia tri ghi s6 va ecr sa tlnh thut1thu

~p ella cae kboan m\le ill san ho~e eong ng lren bao eao tai ehlnh va duge ghi nh~ theo phuong phap bang can d6i k<ltoanoThuS thu nh~p holin J~iphili tril phili duge ghi oo~ eho tAtea cae kboan cheOOI~eh

~ thm cOn tai san thut1thu nhW holin I~i chi duge ghi nh~ kbi eMe chilo cO dti 1(Iinh~ tinh thu<l trong tuong lai dS khAutriI cae kboan cMOOI~eb ~ thm Trang nam, do kbong cO cae kboan cMOO I~h ~ thm trQllgy<lunao nen Cong ty khong phan lInhkboan thut1thu nh~p doanh nghi~p holin I~i nito lren bao eao tai chinh nay.

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