Deloitte....2 Ten Deloitte dU'Q'c dung de chi mol ho~c nhi~u thanh vien cua Deloitte Touche Tohmatsu Lirrited, mQt c6ng ty TNHH co trv so~; Anh. va m

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Deloitte .

CONG TY CO pHANBAo HIEM HANG KHONG

({himh Igp ({Ii mmc Cpng hoa Xii Hpi CI"j nghia Vi~(Nam)

BAo cAo TAl CHiNHDA DUQC KIEM ToAN

Cho nam tili chinh kilt thucngily 31 tMng 12 nam 2015

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CONG TY co pHAN BAD HIEM HANG KHONGTfulg IS, lila oM Geleximco, 56 36 Hoimg Ciiu, D6ng DaHi! N(li, CHXHCN Vi~l Nam

MVCLVC

NQIDUNG

BAa cAa CVA BAN TONG GIAM DOC

BAa cAa KrEM TOAN DOC L•••.P

BANG CAN Dar KE TOAN

BAa cAa KET QuA HaAT DONG KINH OOANH

BAa cAa LUU CHUYEN TIEN T$

THUYET MINH BAa cAa TAr CHiNH

TRANG

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H(U DONG QuAN TRJ VA BAN TONG GIAM DOC

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ChU tjeh (bb nhi~m ngily 24 thang II nam 2015)ChU tjeb (mien nhi~m ngily 24 thang II nam 2015)PhO CM !jeh (b6 nbi~m ngily 24 thang II nam 2015)Qy vien (mien nbi~m ngily 24 tMng II nam 2015)UyvienDy vien (mien nbi~m ngily 24 tMng 11 nam 2015)Dy vien (mien nbi~m ngily 24 thang 11 nam 2015)DyvienDy vien (bA nbi~m ngay 24 thang II nam 2015)

Tbng Gilim dbe (b6 nhi~m ngily 25 thang 02 nam 2016)Tbng Giam dbe (mien nbi~m ngily 25 thling 02 nam 2016)PhO Tbng Gilim dbe (bA nhi~m ngily 28 thang 12 nam 2015)PhO Tbng Gilim dbe (mien nhi~m ngily OJ tMng 3 nam 20 IS)

Dng Trilo TrQng DUngDng Nguyen Anh DueDng Nguyen Thanh QuangDng Vii Tulin Phan

Bil U; Thj Hil ThanhOng Trilo Thanh Hi;)nOng Nguyen Thanh QuangOng DOOMiUJbKhangBil Sli Bili Bilo NgQe9ng Nguyen Viln ThjnhOng Ph(lm Vi~t MinhOng Trim Sy Tic1nOng Nguyen Van Hila

Ban TAng Giam abc

HOi dling Quan tri

Ban Tbng Gilim dbe Cong ty cb philo Bilo hic1mHang khong (gQi t;it Iii "Cong ty") d~ trlnh bao cio nily cimg vmbao coo tiIi chinh cua Cong ty cho nam tili chinh kc1tthUe ngily 31 tMng 12 nam 2015 .

Cae thi\nh vien eua H(li d6ng Quim tri vii Ban Tbng Gilim dbe Cong ty da illc1uhiInh Cong ty trong nam vii dc!nngily I~p boo coo m\y gAm:

eONG TY eo pHAN BAo HIEM HANG KHONGTling IS, tila nhi! Geleximco, sb 36 Hoang call, Dbng DaHil N(li, CHXHCN Vi~ Nam

BAa eAa eVA BAN TONG GIAM Doe

TRAeH NHI\tM eVA BAN TONG GIA.M DOC

Ban TAng Gilim dbe Cong ty cO traeh nhi~m I~ bao eao tiIi ehfnh phan an~ m?t each trung thlle va h\lJl Iy tfnhhfnh tiIi ehfnh eiing nhu ket qua ho(lt d(lng kinh doanh vii tfnh hinb IUDehuyen tien t~ ella Cong ty trong nam, philh\lJl vm ehulin mile k<ltoau, eh<l d(l k<ltoan ap d\ffig eho cae doanh nghi~p bilOhi€m Vi~t Nam va cae quy djnbphap Iy e6 lien quan d€n vi~e I~p vii trinh bay boo eao tili ehfnh. Trong vi~e ~p bao eao tili ehlnh nily, Ban TAngGiam dbe duge yeu can phili:

• Lila ehQn cae ehlnh saeh k<ltoan thieh h\lJl va ap d\ffig cae ehlnh saeh d6 m(lt each nhdt qnan;• Doa ra cae xet doan va uoe tfnh m(lt caeh h\lJl Iy vii th~ lrf,lng;• Nen r6 cae nguyen tiic k<ltoan thieh h\lJl e6 duge tuim thu hay khong, co nbiing ap d\ffig sai I~h trQng yc1u

elin duge eOng bb vii giili thieh trong bao cao tiIi ehinh hay khong;• L~p bao eao tili ehlnh tren co so hO(lt d(lng lien !\Ie trir truimg h\lJl khong thc1eho rling Cong ty so ti€p !\Ie ho(lt

d(lng kinh doanh; vii• Thi<lt k<lvii thge hi~n h~ thbng ki€m soat n(li b(l m(lt each hiin hi~n eho mile dleh I~p vii trlnh bily boo eao tili

ehfnh h\lJl Iy nhil.mh(lDeh€ nii ro vii gian I~.

Ban Tbng Gilim dbe Cong ty ehiu trlich nbi~m dam hilo rling st. k<lloan duge ghi ehep m(lt each phil h\lJl dc1phani\nh m(lt each h\lJl Iy tinh hinh tiIi ehfnh eua Cong ty a bdt ky thm di€m nao va dilm bilo rling bao eao tiIi ehfnhtuiin thu ehudn mile k<ltoau, eh<ld(l k€ lolin ap d\ffig eho cae doanh nghi~p hilo hi€m Vi~t Nam vii cae quy djnhphlip Iy co lien quan d<lnvi~ I~p vii trlnh hily ban eao tiIi ehfnh. Ban Tbng Giam dbe eiing ehju traeh nhi~m damboo an toan eho tili siln eUa Cong ty vii thlle hi?n cae bi?n pMp thleh h\lJl d€ ngao eh~ vii philt hi~n cae hi\nh vi. • vii sai ph(lffi khae.

//": A-C. . •y, . _ an' .am dOCxae nh~ rang Cong ty diI:tuim thu cae yen du nen tren trong vi?e I~p bao can tili ehinh .

~",' CONG lY • ..i~i C?~~!l'~t i\ i e1i?neho Ban Tong Gilim doc, .~

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< BAOHIEM -" HANGKHON60-,I,,,

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Tran Trqng DungTAng Glam abc

Hi; N(ji, ngiiy 30 tluing 3 niim 2016

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2

Ten Deloitte dU'Q'c dung de chi mol ho~c nhi~u thanh vien cua Deloitte Touche Tohmatsu Lirrited, mQt c6ng ty TNHH co trv so~; Anh.va m<,lng llJ'oi cac hang thanh vien - moi thanh vien 113mqt t6 chiJc dQc I~p ve m~t phap Iy. Delaine Touche Tohmatsu limited(hay "Deloitte TOEm cau") kh6ng cung c~P djch VI,I cho cae khach hang. Vui long xem t~i website www.de~oitte.com/aboutde biet them thOng tin chi tiet va CO'eau philp Iy eua Deloitte Touche Tohmatsu limited va cae hang thanh vien .

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BA.OCA.OKIEM TOA.ND()C L~

i1 ;AnhPM TOng Giam dacGiay chUng nh~ dang ky hanh nghil ki€m toansb 0036-2013-001-1Tltay m~tva (fIJi di~1IclIOCONG TY TNHH DELOITTE V1(lT NAMNgay 30 thUng 3 nom 2016Hil N(ji, CHXHCN Viiit Nam

Cac ca dongHlii dAng Quan trj va Ban Tang Giam dacCong ty d ph!;n Bao hi~m Hang khong

ChUng toi da ki€m toan bao cao tai chinh kern theo cila Cong ty ca phdn Bao hi€m Hang khOng (goi tit Ia "COngty"), dugc I~p ngay 30 thang 3 nam 2016, ill trang 03 den trang 35. bao g6m Bang can dbi k€ toan t~i ngay 31thang 12 nam 2015, Bao cao k€t qua ho~t dQng kinh doanh, Bao cao lun chuy€n tiiln t~ cho nam tar chinh kilt thuccung ngay va Ban thuy~t minh bao cao tai chinh .

Kfnh gtii:

Trueh nhi~m eua Ban Tlillg Gitim (flie

Ban Tbng Giam dbc Cong ty chju trach nhi~m v~ vi~c I~p va trinh bay !rung thlfc va hgp Iy bao cao tai chinh cilaCong ty theo chuin mlfC k€ toan, ch~ dQ k~ toan ap dvng cho cac doanh nghi~p bao hi€m Vi~t Nam va cac quydinh phap Iy co lien quan din vi~c I~p va trinh bay bao cao titi chinh va chiu trach nhi~m vil ki€m soat nQi bQ rnaBan Tbng Giam dbc xac dinh la dn thi~t dil dam bao cho vi~c I~p va trinh bay bao cao titi chinh khong co sai sottrong y~u do gian I~n ho~c nhdm liin.

Traeh nhi~m eua Ki€m loan viell

Trach nhi~m cila chilng toi 1. dua ra y ki~n vil bao cao tai chinh dlfa tren k~t qua cila cUQcki€m toano Chung Wi dilti€n hanh ki€m toan theo cac chuiin mlfc kiilm toan Vi~t Nam. Cac chudn mvc nay yeu du chung toi tuan thilchuin m\fC va cac quy dinh vil d~o dirc nghil nghi~p, I~p k~ ho~ch va th\fc hien cUQcki~m toan dil d~t dugc S\fdam bao hgp Iy v~ vi~c li~u bao cao tai chinh cua Cong ty co con sai sot trong y~u hay khong .

Cong vi~c kiilm toan bao g6m th\fc hi~n cac thil tvc nh~m thu tMp cac b~ng chUng ki~m toan vil cac sb li~u vathuy~t minh tren bao cao tai chinh. Cac thU tvc ki€m toan dugc l\fa chon d\fa tren xet doan cila Ki€m toan vien,bao g6m danh gia rili ro co sai sot trong y€u trong bao cao titi chinh do gian I~n ho~c nhdm liin. Khi th\fc hi~ndanh gia cac rili ro nay, Ki€m toan vien dil xem xet ki€m soat nQi bQ cila Cong ty lien quan den vi~c I~p va trinhbay bao cao titi chinh trung th\fC, hgp Iy nh~m thiill k€ cac thil tvc ki€m toan pM hgp vai tinh hinh th\fc t€, tuynhien khong nh~m mvc dich dua ra y ki~n vil hi~u qua cila ki€m soat nQi bQ cila Cong ty. Cong vi~c ki€m toanciing bao g6m danh gia tfnh thich hgp cila cac chinh sach k€ toan dugc ap dvng va tfnh hgp Iy cila cae uac tinh k~toan cila Ban T6ng Glam da, ciing nhu danh gia vi~c tr1nh bay tbng the bao cao tai chinh .

Chung Wi tin tuang r~ng cae b~ng chUng ki€m toan rna chilng toi dil thu th~p dcrgc 1a ddy dil va thleh hgp lam cosa cho y ki€n ki€m toan cila chilng toi .

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•• CONG TV CO PuAN BAo HIEM HANG KHONGTilng 15, tila nhil Geleximco, s6 36 Hoitng Cllu, D6ng Da BaD caD tai ehioh• Hil N(ii, CHXHCN Viet Nam Cho Dam tili ehinh kl\t !hue ngily 31 thitng 12 nam 2015

• BANG CAN DOl KE ToAN

• T(li ngiiy 3/ thang I2 nam 20/5MAu SO B 01-DNPNT• Danvj: VND

• , 31/1212014TAl sAN M" ,Thuyet

aso . h 31/1212015 (philo lo,i I\li)18m• A. TAl SANNGAN H~N 100 740.946.496.883 929.110.366.251

• (100=110+120+130+150+190)I. TiSo va cae khoao hr01lg ihr01lg tiSo 110 5 212.146.243.133 154.727.820.786

• I. TiSn 111 97.146.243.133 44.727.820.7862. Cite khoiln ttr01lg dtr01lg ti~n 112 115.000.000.000 110.000.000.000• 11.Cae khoao dAn hr tili <hiob ogio h\lo 120 6 291.457.840.093 452.739.879.000I. DAu ill ngiln h"," 121 296.518.665.960 460.193.032.549• 2. Dlf phong giilm gill dliu hr ngiln h\lO 129 (5.060.825.867) (7.453.153.549)

IJI. Cae khoao pbai tbu ngio h\lo 130 108.786.773.741 124.195.868.181• I. PMi thu khileh hang 131 146.579.981.392 155.938.096.994

• 1.1. Phai thu vi h(YjJi16ng belahiim 13/./ 7 79.308.1/8.449 86.131.657.7761.2. Phai thu khac cua khaoh hang m.2 8 67.271.862.943 69.806.439.218

• 2. Tril tmae eho ngtrIYiban 132 1.379.731.256 1.503.085.8073. Cae khoitn pMi thu khae 135 1.407.535.642 6.343.910.540

• 4. Dlf phong phai thu ngiln h\ln kh6 doi 139 (40.580.474.549) (39.589.225.160)

IV. Tili sao ogin h\ln kbae 150 10.345.595.357 10.765.687.076• I. Chi phi trit tmae ng5n h\lO 151 10 9.407.640.509 10.739.937.8691.1. Chiphi haa h6ng ehrmphdn b6 15/.1 8.692.614.003 10.084.462.832 ..:::

• 1.2. Chi phi Ira trurYcngil" h{ln khac 15/.2 715.026.506 655.475.037 ,ill-2. Thull GTGT dtrge khfru trir 152 25.749.207 01• 3. Thull vil cae khoan phiti thu Nhil ntrae 153 937.954.848,

'NI

• V. Tid sao tai bao hi~m 190 11 118.210.044.559 186.681.111.208 ..:{1. Dlf phOng phi nhtrqng tSi bito hillm 191 69.978.903.204 123.578.176.130 ~1• 2. DIl phOng b6i thtrlYngnhtrqng tai bao hillm 192 48.231.141.355 63.102.935.078

Oi"B. TAISANDAIH~ 200 240.841.347.151 111.542.673.911 ;• (200=210+220+250+260)!

I. Cae khoao pbai tbu dili h\lo 210 7.179.875.928 7.204.745.590• I. Phiti thu dili h\lOkhae 218 8 7.179.875.928 7.204.745.5901.1. Ky quj bilOhiim 218.1 6.000.000.000 6.000.000.000• 1.2. Ky quj, kY clt(TCkhac 218.2 1.179.875.928 1.204.745.590

• II. Tili sao eel ilioh 220 5.088.927.353 5.683.449.997I. Titi san c6 djnh hitu hioh 221 12 4.967.416.617 5.499.869.186

• Nguyengia 222 /7.958.638.951 15.913.354.969GiG Irj haa man /ily ki 223 (12.991.222. 334) (10.413.485.783)

• 2. Tili san c6 djnh va hinh 227 13 121.510.736 183.580.811Nguyengia 228 1.310.350.000 1.310.350.000• GiG Irj haa man /ily ki 229 (1.188.839.264) (1.126. 769./89)

III. Cae khoao ilAn Itr tit! ehioh dili h\lo 250 6 227.990.000.000 97.990.000.000• I. Bfru ill diti h\ln khae 258 227.990.000.000 97.990.000.000

• IV. Tili sao dili h\lU kMe 260 582.543.870 664.478.324I. Chi phi trit tmae dili h\ln 261 582.543.870 664.478.324

• TONG CQNG TAl sAN (270=100+200) 270 981.787.844.034 1.040.653.040.162

• Cae thuyi!t minh tir trang 9 itin Irang 35 li'Jm,;;tb{j ph(in h(YjJthanh rna bela eaa tai ehinh• 3•

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31/1212015 3111212014

465.943.377.723 503.952.219.222

463.717.296.947 499.005.380.600129.784.410.696 142.461.758.432129.083.400.086 141.517.076.642

701.010.610 944.681.7907.927.703.441 3.742.372.2135.226.920.470 9.083.951.8507.450.715.975 5.754.619.346

21.408.397.165 1.547.800.2225.861.510.364 9.722.136.820

715.883.635285.341.755.201 326.692.741.717163.563.162.570 199.848.509.638

90.347.042.346 97.236.634.369

31.431.550.285 29.607.597.710

2.226.080.776 4.946.838.6221.000.000 101.000.000

2.225.080.776 4.845.838.622

515.844.466.311 536.700.820.940515.844.466.311 536.700.820.940500.000.000.000 500.000.000.000

9.892.570.140 9.579.312.4475.951.896.171 27.121.508.493

981.787.844.034 1.040.653.040.162

Bao cao tAi chinhCho nllm tili chinh lr.~tthuc ngily 31 thimg 12 nl\m 2015

MAU so B 01-DNPNTDcmvi: VND

USDEUR

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Triln Vift QnanKS toan trll'ii"ng

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A. NC}PHA] TRA (300=3]0+330) 300

]. N\yngin h,n 3]0I. Phai tril cho ngum ban 3121.1. Phai Ira wi h(1}lil6ng baa hiJm 312.1 141.2. Phai Ira khac cha nguOi ban 3122. Nguoi mua tra tifuJ truac 3133. Thu~ vii cae khoim phili n(lp Nhil nuac 314 154. Phili tril ngum lao d(lng 3155. Cae khoiln phili tni, phili n(lp ngfu>h\UIkhac 319 166. Doanh thu hoa hAng chua duge huang 319.1 167. Quy khen thuang, phile 19i 3238. DIf phong nghi~p V\I 329 178.1. D",phongphi baa hiJm gJc va nhtjn tai 329.1

baa hiJm8.2. D", phong b6i thmmg bim hiJm gJc va 329.2

nhgn tai baa hiJm8.3. D", phong daa il(jng lim 329.3

n. N\y dili h,n 3301. Phili tra dili h(lll khae 333 162. Doanh thu ehua thlfc hi~n 338

B. VON CHU SO Hffu (400=4]0) 400I. Vtln cho sa hihI 410 181. Vtin dAuttr eua ehU sa hfru 4112. Quy dlf trii b~t bu(lc 4193. Lgi nhu~ sau thuil chua phftn ph6i 421

TONG CQNG NGUON VON (440=300+400) 440

BANG CAN DOl KE ToAN (Ti~p theo)

Tt;lingiIy 31 thang 12 niim 2015

cAc cHi TIEuNGOM BANG CAN oona1:mANCHiTIEu1.Hgp dAng bao hiilm chua pMt sinh tmeh nhi~m2. Ng kh6 doi dli xir IY3. Ngoai t~ cac loai

Dola MyDAng ti~n chung Chilu Au

CONG TV CO pHAN BAa IDEM HANG KHONGTAng 15, toa nba Geleximoo, s6 36 Hoimg cAu, D6ng DaHil N(li, CHXHCN Vi~t Nam

Cae thuyit minh tir /rang 9 ilin /rang 35 IiI m(5tb(5ph(m h(1}lthiinh cUo baa caa tiii chinh

Nguy~n Thi Tbn HmrngNguOi lip biSu

Hii N(ji, ngiIy 30 thang 3 niim 2016

••••••••••••••••••••••••••••••••••

MAu s6 B 02-DNPNTDanv[: VND

BAo cAo KET QuAHO~T DQNG KlNB DOANHCho niim tal chinh kit thUc ngay 31 thling 12 niim 2015

5

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2014(PMn 10,i I,i)

8.289.447.387

29.941.025.476

170.512.274.849

70.028.692.668

240.085.301

147.526.961.182

23.773.290.684

29.839.916.404

1.410.411.685

38.230.472.863

2015

2.323.982.669

6.265.153.864

189.464.184.008

48.487.570.632

111.982.1 64

183.145.141.310

17.501.797.376

26.802.349.598

2.025.311.987

8.589.136.533

10

12

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51

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Bao eROtAi cbinbCho nam tai ehfnh k€t thue ngay 31 thang 12 nllm 2015

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1. Doanh thu thuan hOllt d(ing kinh doanh bilOhi€m2. Doanh thu hOlltd(lng tili ehfnh3. Thu nh~p khae4. T6ng ehi phi hOlltd(lng kinh doanh bilo hi€m5. Chi phi hOllt d(lng tai ehinh6. Chi phi quan 1y doanh nghi~p7. Chi phi khae

8. Tang I"; nhuin kll toan tnrac thul1(50 ; 10+12+13-20-22-23-24)

9. Chi phi thu€ TNDN hi~n hanh

10. Lvi nhuin sau thull thu nbip doanh nghi~p(60; 50-51)

PHAN I: BAo cAo KET QuA HO~T DQNG KINH DOANH TONG HQP

CONG TV CO PHAN BAO HIEM HANG KHONGTang 15, toa nhi! Geleximeo, sf:,36 Hoang aU, Df:,ngDaHa N(li, CHXHCN Vi,;t Nam

Cac thuyit mlnh tir /rang 9 din /rang 35 la m9t b9 pMn h;1p thanh clio bao cao tal chinh

••••••••••••••••••••••I.'.••••••••••

Cae thuyit minh tU /rang 9 din /rang 35 Iii m(jt bp phiin hr,rpthiinh cUa baa eao tiii ehfnh

MAU s6 B 02-DNPNTf)(Tfl vi: VND

BAo cAo KET QuA HO~T DQNGKINH DOANH(Tiip theo)Cho nom tiii ehfnh kit thue ngiiy 31 thang 12 nom 2015

Bao clio Jili chiohCho nam tili chinh k61thue ngay 31 thimg 12 nam 2015

6

PHAN II: BAo cAo KET QUA HO~T DONG KIND DOANH THEO HO~T DONG

CHiTlEUMli Thuy~t 2014

< Minh 2015 (Phan 10,i I,i)so

1. Doanh Ihu phi hao hi~m (01=01.1+01.2-01.3) 01 19 369.810.451.574 425.637.730.956

- Phi bao hi~m gAe 01.1 307.734.580.089 376.760.022.449

- Phi nh~ tii bao hi€m 01.2 25.790.524.417 30.389.604.917

- (Giim) dl' phOng phi bim hi€m gAe va 01.3 (36285.347.068) (18.488.103.590)nh~ tii bao hi€m

2. Phi nhuvng tii bio hi~ (02=02.1-02.2) 02 20 197.267.573.295 275.676.154.014

- TAng phi nhm;mg tii bilOhilim 02.1 143.668.300.369 251.955.249.805

- (Giim) dl' phong phi nhugng tii bila hi€m 02.2 (53.599.272.926) (23.720.904.209)

3. Doaoh thu phi bao hi~m thuilo (03= 01 - 02) 03 172.542.878.279 149.961.576.942

4. Hoa hAng nhuvng tai bio hiilm va doanh thu 04 16.921.305.729 20.550.697.907khac ho,t d(lug kioh doanh bao hiilm

(04 = 04.1 + 04.2)- Hoa hang nhtrgng tii bao hi€m 04.1 16.799.853.142 19.135.370.178

- Doanh thu khlic ho,t d(lng kinh doanh bila hilim 04.2 121.452.587 1.415.327.729

5. Doanh Ihu thuiln ho,t iI(lng kinh doanh 10 189.464.184.008 170.512.274.849

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bao hi~m (10 = 03 + 04) ~ .

(6. Chi bAi Ihlrimg'", .

11 94.712.999.939 123.694.025.472 ••7. Tho bAi thlrimg nhuvng tai bao hiilm 12 35.807.076.424 66.772.134.674

8. Giam d" phOng b6i thlfimg bio hi~m gAe 13 (6.889.592.023) (10.360.025.883)va nh¥o tai bio hi~m ,

9. (Giam) d" philng h6i tl1lrimg nhuvng tai 14 (14.871.793.723) (16.313.401.021) I

10. Tang chi b6i thlrimg bao hiSm 15 21 66.888.125.215 62.875.265.936I

(15 = 11 - 12 + 13 -14) 111. Tiing d" phOng dao iJtjng IOn 16 1.823.952.575 1.551.943.707

12. Chi phi khac ho,t d(lng kinh doanh bio hiSm 17 22 114.433.063.520 83.099.751.539~

(17 = 17.1 + 17.2)- Chi hoa hang bim hi€m 17.1 18.611.673.370 10.350.487.142

- Chi phi khae ho<rtd(lng kinh doanh bao hi€m 17.2 95.821.390.150 72.749.264.397

CONG TY co pHAN BAO HIEM HANG KHONGTilng 15, loa nha Geleximco, sA36 Hoimg C~u, DAng DaHit N(li, CHXHCN Vi~1Nam

••••••••••••••••••••••••••••••••••

C6NG TV CO pHAN BAO mEM HANG KH6NGTAng 15, toa nba Geleximeo, s6 36 Hoang cAu, D6ng DaHa N(\i, CHXHCN Vi~t Nam

Bao cao tili cblnbCho nam tai ehinh kt1tthue ngay 31 thang 12 nam 2015

BAo cAo KET QuA HO~T DQNGKINHDOANH(Ti~ptbeo)Cho nom tiIl ehinh kitthUe ngiJy 31 thimg 12 nom 2015

MAU sO B 02-DNPNTDan vi: VND

pHAN II: BAo cAo KET QuA HO~T DONG KINH DOANH THEO HO~T DONG (Til1p tbeo)

CHiTIEuMii Thuyh 2014,

Minh 2015 (pbiu I""i lai)so

13. Tang chi phi hOft i1(\ng kinh doanb bao hil\m 18 183.145.141.310 147.526.961.182

(18=15+16+17)

14. Lfi nhuin g(\p hOft i1(\ng kinb doanb 19 6.319.042.698 22.985.313.667bao bil\m (19 = 10 - 18)

15. Doanh thu ho<rtd(\ng tili ehiob 23 23 48.487.570.632 70.028.692.668

16. Chi phi hOft d(\ng tlii chinh 24 24 17.501.797.376 23.773.290.684

17. 4'i nbuin g(\p bOft i1(\ng tili chlnb (25=23-24) 25 30.985.773.256 46.255.401.984

18. Chi phi quim ly doanh nghi~p 26 25 26.802.349.598 29.839.916.404

19. Lvi nhuin tbulin tit hOft i1(\ng kinh doanb 30 10.502.466.356 39.400.799.247

(30 = 19 + 25 - 26)

20. Thu nhip khac 31 111.982.164 240.085.301

21. Chi phi khae 32 2.025.311.987 1.410.411.685

22. (La) khac (40 =31 - 32) 40 (1.913.329.823) (1.170.326.384)

23. TAng lfi nbuin kl\ toin tnrac tbuS (50=30+40) 50 8.589.136.533 38.230.472.863 I

~24. Chi phi thut1TNDN hi~n Mob 51 26 2.323.982.669 8.289.447.387 .~

25. Lvi nbuin sau thuS thu nbip doanb ngbi~p 60 6.265.153.864 29.941.025.476 ~.-(60 = 50 - 51)

,

:\~

Nguy@n Thj Thu HmmgNgm}i lip bil\u

HiI Nill, ngiJy 30 thting 3 nom 2016

Trin Trf}ng DungTAng Giam oile

Cae thuyit mlnh tu /rang 9 din /rang 35 IiI milt bil ph~n hi;rpthiJnh clia bOo eOo tiIl ehinh

7

Cae thuyit minh tir trang 9 din trang 35 IiJmfjt b{jph(in h(1]Jthilnh rna brio eaa tai ehinh

Trin Trl.lDg DiingTAng Giam dAe

2014Mis6 2015 (Pbin lo,i Jai)

01 443.200.1 94.951 793.236.053.66802 (388.903.008.650) (697.088.333.994)03 (33.806.404.086) (25.508.897.734)05 (7.367.891.987) (6.895.219.323)06 12.140.789.682 4.292.472.28807 (37.804.201.643) (39.226.994.810)

20 (12.540.521.733) 28.809.080.095

21 (2.064.733.982) (2.499.084.364)

22 10.227.272 909.09123 (894.000.011.022) (633.000.000.000)

24 929.697.638.922 561.202.068.492

27 41.082.076.459 38.331.656.337

30 74.725.197.649 (35.964.450.444)

•36 (4.795.622.039) (21.500.000.000)

40 (4.795.622.039) (21.500.000.000)

50 57.389.053.877 (28.655.370.349)

60 154.727.820.786 182.337.903.315

61 29.368.470 1.045.287.820

70 212.146.243.133 154.727.820.786

..;

I.•••.,

Bao cao tili cbinhCho nam tili chinh ki\tthUc ngily 31 thang 12 nllm 2015

Trin Vift QuanKi! toan tnrO'ng

MAU SO B 03-DNPNTDcmvj: VND

8

Cha nam tai ehinh luit thue ngay 31 thang 12 nam 2015

8Ao cAo LlJu CHUYEN TIEN TE(Thea phtrrmg phap l1¥e tiip) •

CHiTiEUI. LIlU ebnyin ti~n tir bo,t dqng kinb d03nbI. Tii\n thu tir bim himg, cung ctlp djch V\I va doanh thu khile2. Tii\n chi trit cho ngum cung ci\p hilng hoa va dich vv3. Tii\n chi trit cho ngum lao d(lng4. Tii\n chi n(lp thue thu nh~p doanh nghieP5. Tii\n thu khile tir ho,t d(lng kinh doanh6. Tii\n chi khac cho ho,t d(lng kinh doanh

LIlU ebuyin ti~n thuin tir ho,t dqng kinh d03nh

II. LItU ebny~n tlSn tir hn,t dqng diu llrI.Tii\n chi dS mua sfun,xay dgng TSCD va cac tili silo dlti hfDkhac2.Tii\n thu tir thanh Iy, nhugng biln TSCD va cile t:ii silo dai hfD khac3.Tii\n chi cho vay, mua cac cong cv ng Clla dan vi khile4.Tii\n thu h6i cho vay, bim l(licac c6ng cv ng Clla dan vi khac5.Tii\n thu liii cho vay, c6 tire va 19inh$ dugc chia

LIlU ehuyin tiSn thnin tir ho,t dqDg dliu tll

III. LItU ebuyin tiSn tir hoft dqng tili ebinh1. C6 tirc, 19inhu~ dii trit cho of>dongLIlU ebnyin tiSn thuin tir ho,t dqng tili eblobLIlU ehnyin tiSn thuin trong Dam (5IF2lH-30+40)

TiSn va cae khoan tmmg dlflll1gtiSn diu DamAnh hu<'mgcua thay d6i tYgia h6i dmn quy d6i ngo(li t~

TiSn va cae khoan tmmg dlflll1gtiSn cuAinam (70=50+60+61)

Ha Nfji. ngay 30 thring 3 niim 2016

CONG TY co pHAN BAO HIEM HANG KHONGTang IS, toa nhil Geleximco, s<136 Holing du, D<1ngDaHil N(li, CHXHCN Viet Nam

Nguy~n Thi Thu HlI'll'DgNglliri ~p biSu

•••,.•••••••••••••••••••••••••••••••

7

Linh vI"' kinh doanh

mnh thfrc SO' hihI vlin

Nganh ngh~ kinh doanh

.~!'

)

Bao clio tili ehinhCho nam tili chinh k€t thue ngay 31 thOOg12 nam 2015

9VNam tAi chinh CllaCong ty bilt dau til ngay 01 thang 01 va ket thue vao ngAy 31 thang 12,

Or SO' llip blIo clio tili ebinb

BaD can tAi chinh kern theo dugc trinh bAl bhg D6ng Vi~ Nam (VND), thea nguyen cic gia g6c va phuhgp vm cae chudn m\fc k€ toan, ch€ d(l ke toan lip d\lIlg cho cae doanh nghi~p ban hiem Vi~t Nam va cacquy djnh pMp 19 co lien quan d€n vi~e I~p va trinh bay baD CaDtAi chinh .

BaD CaDtili chinh kern theo khong nhim phOOanh tinh hinh tAi chinh, k€t qua ho~t d(lng kinh doanh vatlnh hlnh luu chuyen liBn ~ theo cae nguyen cic va thong I~ k€ toan dugc ch~ nh~ cbung l(li cac nuackhae ngoai Vi~t Nam .

Nom tili ebinh

Chu ky kinh doanh thOng thmmg

Cbu kYkinh doanh thong thuimg Clla Cong ty dugc th\fc hi~n trong!hm gian khong qua 12 thang,

Nhu eta trinh bay 1{liThuy€t minh s6 03, k€ til ngay 01 thang 01 niim 2015, Cong ty dii lip d\lIlg Thong tus6 200/2014m-BTC do B(l Tili chinh ban himh ngAy 22 thang 12 nlim 2014 ("Thong tu 200") vBhucrngelfinch€ d(l k€ toan cho doanh nghi~p, Thong tu nay co hi~u l\fc cho nam tAi chlnh bM &u vao ho~c saungay 01 thang 01 nam 2015. Thong tu 200 thay th€ cho cac quy dinh v6 ch€ d(l k€ toan doanh nghi~p banhimh theo Quy€t djnh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 cua B(l Tili chinh va Thong tu s6244/2009m -BTC ngay 31 thang 12 nam 2009 Clla B(l Tili cbinh. Theo do, m(lt s6 s6 li~ cua Bang cand6i k€ toan !\Ii ngay 31 thang 12 niim 2014 va Bilo can luu chuy€n ti6n ~ cho nam tai chJnh k€t thue ngay31 thang 12 nam 2014 eta duge phan lo~i I~i/trinh bay I~i theo hucrng elfincua Thong tu 200 de phil hgpvo; vi~e so sanh vm s6 li~u cua nlim nay,

Thuy€t minh v~ kha nang so sanh thong tin tren bao clio tili ehlnh

C~u true doanh .ghi~p

Cong ty co1lV sa chinh d(lt l(li !ling IS, Toa nha Geleximco, s6 36 HoOOgdo, phuimg 6 Chg Dira, qu~Dang Da, tMnh ph6 Ha N(li va mum (10) chi nhimh l(li Ha N(li, Ninh Binh, Hai PhOng, HAi OU01lg,Quang Ninh, Da Nfulg, Ngh~ An, Gia Lai va thimh ph6 H6 Chi Minh,

Cong ty cli phdn BaD hi€m HOOgkhong (gQi tlit la "Cong ty") la doanh nghi~p eb phdn dugc thOOhI~p!\Ii Vi~t Nam theo Gi~y phep thimh I~p va ho~t d(lng s6 49 GP/KDBH do B(l Tili chlnh c~ Idn d~u ngay23 thang 4 nam 2008 va clIc Gi~y phep di6u chinh. V6n di6u I~ cua Cong ty!\li ngay 31 thang 12 nam20 IS la 500 tYThO,

Tang s6 nhan vien cua Cong ty !\Ii ngay 31 thang 12 nam 2015 la 276 ngum (ngay 31 thang 12 nam2014: 248) .

Nganh ngh6 kinh doanh chlnh cua Cong ty la kinh doanh d[ch VIIbaa hiiim phi nhan thQ, clIc nghi~p VIIvBtai baD hi6m va d~u tu tai chinh .

Linh VlIe kinh doanh Clla Cong ty g6m kinh doanh djch VIIbAo hi6rn va kinh doanh dich VIItili chlnh,

J. THONG TIN KHAI QUAT

TInJYET MINH BAo cAo TAl cHiNH MAu s6 B 09-DNPNTCac thuylt mlnh nlIy fa m(51b9 phtjn h(Ypthanh va cOn dl4fc drc d6ng thm vm baa caa tal chinh kem thea

CONG TY co PHAN BAO mEM HANG KHONGTdng IS, toa nba Geleximco, s6 36 HoOOgC~u, D6ng DaHa N(li, CHXHCN Vi~t Nam

2. CO SO L~ BAo cAo TAl CHiNH vA NAM TAl CHiNn

••••••••••••,.••••••••••••••••••••

I.I.

••••••••••••••••••••••••••••••••

CONG TV CO pHAN BAo mEM HANG KHONGTang 15, toa nba Geleximco, 56 36 Hoang dUo D6ng Da Ban eBn tili chiohHa NQi, CHXHCN Vi~t Nam Cho nam tili chinh k~t thuc ogily 31 thang 12 oam 2015

THUVET MINH BAo cAo TAl CHiNH (Ti~p theo) MAU SO B 09-DNPNTCac thuyJt mlnh nlz)' ta mijl b(j ph(in h{lJJthanh va can it"'!c itrc itJng thai vm baD CaDtal chinh kem theo

3. Ap DTJNG HUONG DAN CHE DO TAl CHiNH, KE ToAN MOJ

Ngay 17 thAng 120am 2014, BQ Tili chlnh da ban hilnh Thong lu 56 19412014nT-BTC ("Thonglu 194")sira d6i, b6 sung rnQt 56 diSu Clla Thong lu 56 I 24/20 I2nT-BTC ngay 30 thang 7 nam 2012 Clla BQ Tirichinh huang dftn thi Mnh mQt 56 diSu cua Nghi diob 56 45/2007/ND-CP ngay 27 thang 3 nam 2007 CllaChiob pM quy diob chi ti~t thi hanh mQt 56 diSu Clla L~t kiob doanh bAo hiSm va Nghi dinh 56I231201l/Nfl-CP ngay 28 thAng 12 nam 2011 cua Chinh pM quy dinh chi ti~t thi Mob mQt 56 diSu CllaLu~ sira d6i, h6 sung mQt 56 diSu cua L~t kinh doanh bAohiSm va Thong lu 56 125120 12nT -BTC ngay30 thAng 7 nam 2012 cua BQ Tili chinh huang ddo chS dQ ill chinh d6i vrn doanh nghi~p bao hiSm, doanhnghi~p tili bAo hiEm, doanh nghi~p moi girn bAo hiSm va chi nhAnh doanh nghi~p bAo hiSm phi oblin thQnu6'c ngoiri. Thong lu 194 c6 hi~u Ille tit ngay 0 I thAng 02 nam 2015 va ap d\lDg cho nam tili chiob 2015tro di.

Ngay 22 thAng 12nam 2014, BQ Tili chlob da ban Mob Thong lu 56 20012014nT-BTC ("Thong lu200")huang ddo chS dQ kS toAn cho doanh nghi~p. Thong lu nay cO hi~u Illc cho nam tili chinh blit dftu vaoho~c sau ngay 01 thang 01 nlim 2015. Thong lu 200 thay thS cho cae quy djnh vS ch~ dQ k~ toAn doanhnghi~p ban Mob theo QuySt dinh 56 1512006/Q£)-BTC ngay 20 thAng 3 nam 2006 cua BQ Tili chinh vaThong lu 56 24412009nT-BTC ngay 31 thang 12 nam 2009 CllaBQ Tili chinh .

Ban T6ng Giam d6c Cong ty da ap d\lDg cae Thong lu neu tren trong vi~c I~p va triob bay boo eao illchinh cho nlim tili chinh kSt tMc ngay 31 thang 12 nam 2015 .

4. TOM TAT cAc cHiNH sAcH KE ToAN CHiJ VEU

Sau dily la cae chinh sach kS toan cM ySu duge Cong ty ap d\lDg trong vi~c l@ bao cao tili chinh:

U'oc tioh kE tmio

Vi~c I~p boo cao tili chlob tulin thu then chufu. m\l"CkS toAn, chS dQ kE toAn lip d\lDg cho cac doanhnghi~p bao hi~m Vi~ Nam va cac quy diob pMp Iy c6 lien quan dfuJ vi~ l~p va triob bay bao coo illchlnh yeu eliu Ban T6ng Gillm d6e pMi c6 obiing uoc tiob va gia djnh lInh huang d~n 56 Ii~u bao cao vScong nQ', ill san va vi~c trlnh bay cac khoan cong nQ'va ill san tiSm tang !<Iingay I~p bilo cao tili ehinhding obu cac 56 li~u bao cao vS doanh thu va chi phi trong su6t nam tili chinh. M~e du cac u6'c tinh kStoan duQ'c l~p biing tilt ca 5\1"hiSu biSt cua Ban T6ng Gillm d6e, 56 th\l"CtS phllt sinh c6 thS khac vrn cacuoc tinh gill, djob dilt ra .

Cling C\l tili chinh

Ghi nhp" ban ali"Tal san tal chinh

T~i ngay ghi ob~ ban dftu, tili san tili chiob dUQ'eghi ob~ theo gia g6e eQng cae chi phi giao djch c6 lienquan lr\fc ti~p dSn vi~c mna slim tili san tili chiob d6 .

Tili san tili chinh ella Cling ty bao glim tiSn va cae khoim luang duang tiSn, cac khoan dAu lu nglin h~ vadai h~, cae khoan pMi thu kMeh Mng, cae khoan phai thu khae, d\f phOng blii thui>ng obuQ'Dg ill bilOhiSm va tili san tili chinh khae .

T~i thili diSm ngay 31 thang 12 nilm 2015, Cling ty chua xae dinh gia tri hQ'P ly tili san tili chinh cuaCling ty do Chuful m\l"ckS toAn Vi~t Nam ding nhu cac quy djnh hi~n hllnh chua e6 huang ddo el,lthS vSvi~e xae dinh gia tri hQ'PIy cua tili san tili chlnh .

10

)

••••••••••••••••••••••••••••••••••

CONG TV CO pHAN BAO mEM HANG KHONGTfulg 15, toa nM Geleximeo, s6 36 Hoang ciiu, D6ng Da Bao clio tili cblohHa NQi, CHXHCN Vi~tNam Cho nam tili ehfoh kllt thUe ngily 31 thang 12 nam 2015

THUYET MINH BAo cAo TAl CHiNH (Tillp thoo) MAU SO B 09-DNPNTCae thuyit mlnh nay la mrl br phan hr;p thanh va can iJu(rc dQc dJng thm vm bao cao tal chinh kern theo

4. TOM TAT cAc cHiNo SACH KE ToAN cHiT YEU (Ti~p thoo)

Coog CJ} tili cblob (Tillp tbeo)

Ghi nh9'r ban IIdu (nip theo)

Cong tl{1 tal chinh

T~i ngily ghi nMn ban dAu, eong nQ'!iii chinb duge ghi nb(in theo gia g6e eQng cae chi phi gioo dieh e6Iii,n quan ttve tillp dlln vi~e pMt hBnh eong ng tili ehinb d6 .

Cong nQ' tili ehinb eua Cong ty bao g6m cae khoan phili tril ogum ban vii phili tril khae, d\l phOng b6ithuimg bilo hillm g6e va nb(in tili bilo hiem, vii eong nQ'tili ehfnb khae.

Danh giti If}i sau Idn ghi nh(in ban IIdu

Hi~n ~i, chua e6 quy djnh ve danh gia I~i eong e~ tili ehlnb sau ghi nb(in ban dAu.

TiSn va cae khoan tmmg dU'lmg tiSn

Tien va cae khoan tlIong duong tien bao gilm tien m\it t~i quy, eac khoiln tien giri khong kY h~, caekhoan dAutlI ngiin h~ e6 kha nang thanb kho{m eao, d~ dang ehuyen d6i thBnh tii\n va it rid fO lien quandlln vi~e bien dQng gia trio

Cae kboan din tu tai ehloh

ChUng khoan kin" doanh

ChUng khoan kinh doanh la cae kboan ehimg khoan dUQ'eCong ty nim gift vm m~e dieh kinb doanb .ChUng khoan kinb doanb dUQ'eghi nh(in b~t dAu til ngay Cong ty e6 quyen scr hilu vii dUQ'exae djnh giatrj ban dAutheo gia trj hQ'PIy eua cae khoan thanb toan ~i thm diem giao dieh philt sinh eQng cae chi phflien quan dlln gino dieh mua chUng khoan kinh doanb .

T~i cae nam tili ehfnb tillp theo, cae khoan dAutlI chUng khoan duge xae djnh theo gia g6e trir cae khoangiam gia chUng khoan kinh doanb .

D\l phOng giam gi. chUng khoan kinh doanb duP'Ctrfeh l~p theo cae quy dinb ke toan hi~n hBnh.

Cac khoan IIdu tu n6m giIJ-lIin ngay 1140h(Jn

Cae kboan dAu tlI nim gill' den ngay dao h~ bao gilm cae khoan dftu tlI rna Cong ty e6 y djnh va khanang gilt dlln ngay dao h~n. Cae khoan dAu tlI nim gift dlln ngay dao h~ boo gilm: clie kboan tien giringiln hang cO kY h~ (bao gilm ea cae lo~i tin phi8u, kY phi8u), trili phillu, vii cae khoan dAu tlI n~m giftden ngily dao h~ We .

Cae khoan dAu tlI nim gill' den ngay dao h~ dUQ'eghi nb~n b~t dAu tir ngay mua vii dUQ'exae djnh gia trjban dAu theo gia mua va cae chi phi lien quan den giao dieh mua cac khoan dAu tlI. Thu nb~p lili til caekhoan dAu tlI nim gilt di\n ngay dao h~ sau ngily mua duP'C ghi nb(in tren Bao eao k& qua ho~t d(\ngkinh doanb tren ea scrd\l thu. Lai dUQ'ehuimg trmJe khi Cong ty nllm gift dUQ'eghi giam trir van gia g6e~i thm diem mua.

Cae khoan diu tlI nim gill' den ngay dao h~ dm;re xae djnh theo gi. g6c trir di d\l phOng phili thu kh6dol.D\l phOng phili thu kh6 dol eua cae khoiln dAutlI nim gift dlln ngay dao h~ dlIP'Ctrfeh I~p theo cae quydjnh ke toan hi~n hBnh.

Ddu fir vao ciing C¥ vOn clia (/qn vi khac

Diu tlI vilo cOng C\l v6n eua don vi khae phan ilnh cae khoan dAu tu eong e~ v6n nblIOg Cong ty khongcO quyi\n kiem soat, dilng ki8m soat ho(ic e6 ilnh hu<'mgdang k€ d61 vm ben duP'Cdiu tlI .

Khoiln dAu tlI vao eong e~ v6n cae don vi khile dUQ'ephan anh theo nguyen gia trir cae khoan d\l phOnggiam gla dAutlI .

11

Ole khoao d,! phOog pbai lrii

NQ"pMi thu

1,I

.,1

2015(Nam)

8

3-5

Phuong li~ vim tal

Thi€l bj van phimg

Tili sao e6 djoh v/l hlnh va kh;lu hao

C/lng ty ap d\lllg xir I)' ehenh l~eh tY gia thoo hu6ng d~ eua chuiID mile k€ loan Vi~l N am s6 10 (VAS10) "AM huimg c1iavi~e thay dbi tY gia h6i dolii". Theo d6, cae nghi~p VI' pMl sinh bfulg ngolli l~ dugeehuy€n dbi thoo t} gia llli ngily phlit sinh nghi~p VI'. S6 du cae khoan mile liSn ~ c6 g& ngolli ~ llli ngilyk€l thue nlim tili ehlnh duge ehuySn dbi theo tY gia Illi ngily nily. Chenh I~h tY gia phlit sinh duge hllehloan vilo bao eao kSl qui! hOlll d(\ng kInh doanh. Uii ehenh l~h tY gia do dIinh gia l(li cae sb du Illi ngilyk€l thue nam tili ehinh khong duge dling dS ehia eho eb d/lng .

Tili siln e6 dinh vo hinh duge mnh My theo nguyen gia trir gia trj hao mon liiy k€. Tili san e6 djnh v/lhlnh Iii ph~ mSm may vi Ilnh. Ph~ mSm may tInh duge phlin b6 vilOchi phi theo phmmg pMp duimgthfulg d\fll Iren thOi gian hlhI d\lllg uoe Ilnh Iii 5 nam .

Cae khoan dll phimg phili !Til dUQ'eghi nhim khi Cong ty e6 nghia "II nQ'hi~ llli do k€l qui! tir m(\l Sllki~n dli xay ra, vii Cong ty co kha nang phili thanh loan nghia VI' nay. Cae khoan dll phimg duge xlie djnhIren ecr so uoe tInh eua Ban Tbng Giam d6e vS cae kholin chi phi e~ thi€l dS thanh loan nghia VI' nQ'nayIlli ngily k~l thue nmJ tili ehlnh .

Tili san e6 djnh hilu hinh duge kh;lu hao theo phuong phap duimg thfulg dlla tren thiri gian hlhI d\lllg uoetlnh, ell th€ nhu sau:

12 ~

NQ'phili thu Iii s6 tiSn e6 the thu hbi eua khAeh hilng ho~e cae d6i tm;mg khae. NQ'phili thu duQ'Ctrlnh Mytheo gia trj ghi s6 trir di cae khoan dll phimg phili thu kh6 dol.

Tili slin c6 djnh hilu hinh duge trlnh My theo nguyen gia trir gia trj han mon lily k€. Nguyen gia tili slin e6dinh hilu hinh bao gbm gia mua vii tolin b(\ cae chi phi khae lien quan lr\fe li€p d€n vi~e dna tili san vilolr\Ulg thai s~ sling sir d\lllg .

Tili san e6 dinh hii'll hinh va kh;lu hao

DIl phOng phili thu kh6 doi duge meh l~p eho nhCing khoan ng pMi thu dli qua h\Ul thanh toan tir sauIhang tn'r len ho~e cae khoan ng phili thu mil nguiri ng kh6 e6 khil nang thanh lolin do bi thanh I)', pM sanhay cae kh6 khlin lUong l\f.

CONG TY c6 pHAN BAO mEM HANG KHONGT~g 15, tOa nbit Geleximeo, s6 36 Hoang cliu, D6ng Da Bao cao tili ehiohHil N(\i, CHXHCN Vi~INam Cho nm, tili ehlnh kiltlhUe ngily 31 thang 12 nam 2015

THUVET MINH BAo cAo TAl CHiNH (Tiep Iheo) MAu s6 B 09-DNPNTCac thuydt minh nay IiI m(jl b9 phtj.n h(JfJthiJnh va cdn tlU(Jctlrc tl6ng lhiti wti bao cao tai chinh kem theo

4. TOM TAT cAc cHiNH SACH Kt ToAN CHU YEU (Tiep Ihoo)

••••••••••••••••••••••••••••••••••

•••••••••••••••••••••••••••••••••i.I

CONG TY CO pHAN BAO HIEM HANG KHONGTang 15, toa nhil Geleximco, s6 36 Ho!log Cdll, D6ng Da Baa Clio till .blnhHa NQi, CHXHCN Vi~tNam Cho nllm tili ehlnH€t tMc ngay 31 thang 12 nllm 2015

THUYET MINH BAo cAo TAl CHiNH (TiSp thea) MAU SO B 09-DNPNTCac thuy€t minh nay IiI m(51br;ph9n h9]J thanh viI can OU(1C orc o6ng tluJi vai baa cao tiIi chinh kem thea

4. TOM TAT cAc CHiNH sAcH KE ToAN coo YEU (TiSp th",,)

Dy- phUng nghi~p V9

Cong ty dil tll\Cehi~n vi~e !rich I~p d\l"phOng nghi~p VII theo quy djoh ~i Diau 96 L~t Kinh doanh Baahi€m va Nghi djoh s6 46/2007/ND-CP ngily 27 thang 3 nam 2007 Clla Chinh pM, Thong tu s6I25/20 I2nT-BTC do BQ Tili ehinh ban Mob ngay 30 thaag 7 nam 2012 vil Thong tu s6 232/2012nT-BTC do BQTili chlnh ban hilnh ngily 28 thaag 12 nllm 2012, thea d6:

DIf phong phi chlra OU(1C htdmg: D\r phOng phi g6e va nh~n tili bilo hiSm duge tinh b~g 25% phi bilahi€m g6e va phi ob~ tili baa hi€m trir di eile khoan giilm tril phi hilo hiSm g6e va phi nh~ t3i bilo hiSmd6i vlli eile lo"i hinh bilo hiSm v~ ehuySn hang h6a va b~ng 50% d6i vlli Clie10"i hinh bila hiSm khilc.

D\l' phong phi nhugng tili hila hiSm duge tfob b~ng 25% phi nhugng tili d6i vlli cae lo"i hinh hila hlSmv~ chuySn Mng h6a va b~g 50% d6i vlli Clielo"i hlnh bilo hiSm khlic.

DIf phong b6i thuang: D6i vlli cae t6n thAt da thong baa, duge Cong ty th\l'e hi~n !rich IW thea phuangpMp tirng hb so d6i vlli cae t6n thAt thuQe phl;lffivi hila hiSm khaeh h!log da khiSu nl;li nhung chua giaiquySt. Mfre !rich 1Wd\Ill tren u6c tinh t6n thftt phat sinh, baa gbm phAn tr3eh nhi~m ella Cong ty va phdnpMi thu doi nha tal.

D6i vlli cae t6n thAt da phat sinh thuQc traeh obi~m hila hiSm nhung kMeb hilng chua thong hila (IBNR),Cong ty !rich I~p d\l"phOng bbi thuimg g6e va nh~ tili bila hiSm thea tY I~ b~g 3% doanh thu phi hilahiSm g6e va phi nh~ tili bilO hiSm d6i vlli tirng nghi~p V9 baa hiSm, d\l' phOng b6i thuimg nhugng tillhila hiSm thea tY l~ b~g 3% phi nhugng t3i bao hiSm thea tirng nghi~p VII hilo hiSm. Phuung pMp !richI~p d\l"phOng bbi thuimg d6i vlli Cliet6n thAt dil pMt sinh thuQe traeb nhi~m bila hiSm nhung khileh h!logchua thOng bila dli duge BQ Tili chlnh chAp th$ ~i Cong van s6 1121IBTC-QLBH ngay 22 thaag 01nlim 2013 va vi~e dang ky phuang pMp !rich l~p d\l' phOng nghi~p V9 .

DIf phong dao or;ng Ian: Mfrc !rich d\l"phOng dao dQng 160 duge ap d\lDg th6ng nhAt d6i vlli cae lo"i hlnhnghi~p V9 la 1% phi gilll"i va duge !rich eho dlln khi b~g 100% phi giUI,,] da duge BQ Tili chlnh chApthu~n ~i Cong van s6 1121IBTC-QLBH ngily 22 thaag 01 nlim 2013 va vi~e dang ky phuang philp !richI~p d\l"phong nghi~p V9.

Ngily 28 thaag 12 nilm 2005, BQ Tili ehlnb ban h30h ChuAn m\le K€ toan Vi~t Nam s6 19 "Hgp dbng BaahiSm" kern thea Quy€t djnh s6 100/2005/QD-BTC ap d\lDg til nllm 2006. Theo quy djoh cira Chufrn m\lenay, ~i thOi diSm I~p Bao cao tili chlnh, doanh nghi~p bilo hiSm khong duge !rich I~p cae lo"i d\l phOngdS b6i thuimg !rang tuung lai n€u cae yeu du doi bbi thuimg philt sinh til eile hgp dbng nay khong tbn ~i~i thOi diSm khoa s6 I~p Bila eila tili chinh, trong d6 baa gbm ea d\l phOng dao dQng 160. Tuy nhien, theaNghj djoh s6 46/2007/NIl-CP do Cbinh phir ban h30h ngay 27 !haag 3 nllm 2007 va Thong tu s6I25/20 I2nT-BTC do BQ Tili ehinh ban h30h ngay 30 thaag 7 nllm 2012, cile doanh nghi~p baa hi€m vinpMi !rich Iw d\l phOng dao dQng 160.

Cong ty khong duge bil trir cae kho!lo d\l phong cho ho"t dQng kinh doanh bao hiSm g6e va nh~ t3i bilohiSm vlli d\l philng cho ho"t dQng nhugng tai bao hiSm. Cac khoan d\l phong nay phili duge trinh bayrieng bi~t !ren cae chi tieu cira Bang can d6i k€ toan, trong d6 cae khoan d\l phimg phi chua dugc bu60gva d\l phong bbi thuimg ella ho"t dQng kinh doanh bilo hiSm g6e va nh~ tili hilo hiSm, d\l"phimg daodQng 160 duge philo anh la ng phai tr3; D\I"phOng phi nhugng till bilo hiSm chua duge hu60g va d\l phOngbbi thuimg nhugng t3i hila hiSm duge phan anh la tili siln tili bilo hiSm.

Ky quy baa biSm

Cong ty phili ky quy bilo hiSm b~g 2% v6n pMp dinh, khoan ky quy nay duge hu60g lil; thea thoa thu~vlli ngan Mng Dlriky quy va duge thu hbi khi ehftm dirt ho"t dQng. TiSn ky quy chi duge sir d\lDg dS dapirng cae cam k€t d6i vlli ben mua baa hiSm khi kha nang thanh toan bi thi€u b\ll va phili duge BQ Tiliehinh chAp thu~ biing van ban .

131;/

Gl!MHiHT'NA---.1?=

d

••••••••••••••••••••••••••••••••••

CONG TY co pHAN BAO HIEM HANG KHONGTang 15, toa nM Geleximeo, sil 36 HoimgCall, DilngDa Bao cao tai cbinbHa N(li, CHXHCN Vi~tNam Cho nam tai ehioh ket thUengay 31 thimg 12 nam 2015

THUYET MINH BAo cAo TAl CHINH (Tiep tbeo) MAU so B 09-DNPNTOk thuyit mlnh nay IiI m(ii b9 ph(in h(TJJthanh va cdn GUr;JcG(JCGang thm vm baa caa tal chinh kem thea

4. TOM TAT cAcCHiNH sAcH ICEToAN coo YEU (Tiep tbeo)

Gbi nb,n doanb tbn

DOi vm nghifp v!, bao hi€m gOc

Doanh thu phi ban hiem gile duge ghi oh~ theo quy dioh!<li Thongtu sil I25/20 I2m-BTC do B(l Hiehinh ban Moh ngay 30 thimg 7 nam 2012 va Thong tu st\ 19412014fIT-BTC do B(l Titi ehioh ban haohngay 17 thimg 12 nam 2014 v€ sUadtli, btl sung m(lt sil di€u eua Thong tu 125. CIItb€, doaoh thu phi baohi8m gile duge ghi oh~ khi dap (mg cae di€uki~n sau: (1) hgp dtlng dliduge giao ket gifra doaoh nghi~pban hi<lmva ben mua bao hi8m va (2) ben mua bao hi8m dli tril phi bao hiem ho~ c6 thoa th~ eho benmua bao hiem ng phi bilObi8m ohung khong qua 30 ngay k8 tir ngay hgp dtlng bao hiem c6 hi~u l\Ce.Rieng khoan phi ban hiem eua kY dong phi bao biem d&utien (dili vOl truimg hgp dong phi theo kY)duge h~chtoim khi hgp d6ng bao hiem co hi~u l\Ce.

DOi vm nghifp v!, llii hilo hi€m

Doaoh thu phi oh~ tai ban hi<lmduge ghi oh~ kbi pMt sinh trileb ohi~m, theo sil pMt sinh dlffitrenbimg thong ban ill bao hi8m ella cae oM ohugog tai bao hiem glri eho Cong ty va duge xae nh(in bmCong ty.

Cong ty ghi oh~ phi ohugog tai bao hiem !ren ecrs6 sil phi phili ohugng eho cae nM ill bao biem, tu<Jllg(mg vOldoaoh thu phi bao bi8m gile dligbi oh~n trong nam.

Doaoh thu hoa htlng ohugog titi bao hiem duge ghi oh~ d6ng thiri vOl phi ohugog tai bao biem philtsinh. Trong nam, toan b(l doaoh thu hoa h6ng ohugog tai bao hi&n duge phim iloh vao khoim mile"Doaoh thu hoa h6ng ohugog titi bao hiem". Cuili nam tai ehinh, C(jng ty phiti xae djnh doaoh thu hoah6ng ohugog tai bao hiem chua duge hu6ng tu<Jllg(mg v6i khoim phi ohugog tai bilOhiem chua dugegbi oh~ trong nlimde ehuyen sang philn btl van cae nlim tai ehinh sau theo tYI~25% dbi vOl lo~i hlnhbao biem v~ ehuy8nhimgbOava 50% dtli vOllo<rihinh bao hi8m khae.

DOi viii cac ho(ll i1png khac

Doaoh thu tiTcae ho~t d(lng khae eua Cong ty ohu Illi ti€n giri nglin bimg, etl phieu, trili pbiell, duge ghioh~ kbi pMt sinh.

Gbi nb,n ebi pbi

Chi phi b6i thuang bao biem gae duge gbi oh~ tren ecrsO-pMt sinh kbi Cong ty ehlip th~ b6i thuangtheo thong bao b6i thuang .

Cae khoim chi b6i thuimg oh~ tai bao biem duge ghi oh~ kbi pMt sinh, !ren ecrsO-bimg thong ban taieua cae oM tai ban hiem glri eho Cong ty va Cong ty ehlip thu~ b6i thuang .

Cae khoim thu doi b6i thuang ohugog tai bao hiem duge gbi oh~ !ren co sa pMt sioh theo stl phai thutu<Jllg(mg vOlchi phi b6i thuimg dll gbi oh~ trong nam va tYI~ohuqng titi.

Chi phi hoa htlng bao hiem va eile chi phi khile duge gbi oh~ kbi th\fe te pMt sioh. Trong nam, toim b(lchi phi hoa h6ng gile va oh~ titi bao bi<lmdugc pMn !lohvao khoimmile "Cbi phi hoa h6ng bao bi8mgbe" va "Chi phi hoa h6ng nh~ tai bao hiem". Cutli nlim titi ehinh, Cong ty phiti xile djnh chi phi hoah6ng gae va oh~ tai bao biem chua duge tinh van chi phi nlim nay tu<Jllg(mg vOl khoim phi bao biemgile va nh~ tai bao hiem chua duge hu6ng nam nay de ehuyen sang phlin be, vao cae nam tai ehinh sautheo tYI~25% dilivOllo<rihinh ban hi8m v~n ehuyen Mug bOava 50% dili vOllo~ihinh bao hiem khae.

Cae ebi phi khae duge ghi nh~n khi th\CetilpMt sinh.

14

v•?9v

Thu@

Cae lo~i thu;! khac dugc ap d\lllg theo cac lu\it thu@hi~n hilnh !{IiVi~t Nam .

'.

a)

:>

3111212014(Philn lo,i 4t1)

VND655.895.310

43.845.925.476226.000.000

110.000.000.000

154.727.820.786

31112/2015VND

813.983.12296.332.260.011

115.000.000.000

212.146.243.133

Tienm~tTien gili ngan hangTien dang ehuy;!nCac khoan tuang Quang tien (i)

15

(I) Cae khoan tuong duang ti@n la tien girl c6 ky h," gOc kh6ng qua 3 thang ~i cae ngan hang thuangm(}.i trong nuOc .

Vi~ xae djnh thu;! thu nhlip Clla C6ng ty ciin crr van cac quy djnh ~n hilnh v@[email protected] nhien, nhiingquy djnh nay th.y dOi theo rung th/ri ky va vi~c XlICdjnh sau cimg v@thu@thu nhlip doanh nghi~p tUythu(ic van k;!t qua ki@rnIra Clla C<1quan tho;! c6 tMm quy@n.

Thu;! thu nhlip hoiin I~i dugc xae dinh theo thu@sufit dg tinh so ap dl)l1gcho ky tili san duge thu h6i hayng phili tra dugc thooh toano Thu@thu nhliP hoiin I~i duge ghi nhlin van bao can k@tqua ho~t d(ing kinhdoanh va chi ghi van vOn cM SIT Mu khoan thue d6 c6 lien quan den cac khoan mllC dugc ghi thing vanvOn cM SIT hiin .

Tai san thue thu nhlip hoiin I~i va ng thu@thu nhliP hoiin 1<Iiphili tril dugc biI trir khi C6ng ty c6 quy@nhgp phAp d@biI trir giiia tili san thue thu nhlip hi~n hanh v6i thu;! thu nhlip hi~n hanh phili n(ip va khi caetili san thu;! thu nhlip hoiin i~i va ng thu@thu nhlip hoiin ~i phili trililen quoo t6i thu@thu nhlip doanhnghi~p dugc quiln Iy b6i ciIng m(lt C<1quan thu;! va C6ng ty c6 dg dinh thanh toan thu;! thu nhliP hi~nhanh tren C<1so thufrn.

Thu;! thu nhlip doanh nghi?p th@hi?n tOng gia trj Clla sO thu@phili tril hi~n !{Iiva sO thue hoiin l~i.

SO thu;! phai tril hi~n !{Iidugc tinh dg. tren thu nhlip chju thue trong nlim. Thu nhlip chju thu@kMc v6i19i nhulin thufrn dtrgc trinh bay tren bao cao ket qua ho~t d(lng kinh doanh vi thu nhlip chiu thu@kh6ngbao g6m eae khoan thu nhliP hay chi phi tfnh thu@ho\iC duge khAu trir trong cae nlim khae (bao g6m ca 16moog sang, n@uc6) va ngoai ra kh6ng bao g6m cac chi tieu kh6ng chju thu@ho~c kh6ng dugc khAu trir .

Thu;! thu nhlip hom I~i duge tinh tren cae khoan chenh '~eh gifta gia trj ghi s6 va C<1SIT tlnh thu@thunhlip cu. cae khoan mpc tili san ho\iC c6ng ng tren bAo cao tili chinh va duge ghi nhlin then phuang pMphang can dOi k;! toan. Thu;! thu nhliP hoiin I~i phili tril phili dugc ghi nhlin cho cit ca cac khoan chenh I~ch!{lm th/ri con tili san thue thu nhlip hoiin '~i chi dugc ghi nhlin khi chic chin c6 du 19i nhulin tinh thuetrong tuang lai d@khau trir cac khoan chenh I~eh !{1mth/ri. Trong nlim, do kh6ng c6 cac khoan chenhI~ch !{1mth/ri trpng y@unao nen C6ng ty kh6ng phan anh khoan thue thu nhlip doooh nghf~p hoan '<Iinaotren bao cao tili chrnh nay.

CONG TY co PHAN BAo HIEM HANG KHONGTang 15, toa nha Geleximco, sO 36 Hoang dn, DOng Da Bao cao fAi <hlnhHa N(ii, CHXHCN Vi?t Nam Cho nlim tili ehinh ket thUe ngay 31 tMng 12 nlim 2015

THUYET MINH BAo c.4.o TAl CHiNH (Ti@ptheo) MAU s6 B 09-DNPNTCac thuy€t minh nily fa mpi bp ph(in hqp thanh va can aU(1ca(Jc a6ng th<}iwn baa cao tai chinh kem thea

4. TOM TAT cAe CHiNH sArn Kt ToAN CHiJ YEU (Ti@p theo)

5. TIEN VA cAe KHoAN TUONG DUONG TIEN

••••••••••••••••••••••••••••••••••

(i) Phim ilnh cae khom ti~n glii co thm h"" g6c tren 3 thilng va thm ginn dAo h"" cOn I~l d@n12 tMng k@tilngily I~ bao cao t8i chinh ~i cac ngan hang thuang m~i trong nuac .

(ii) Philn ilnh cac khom ti~n glii co ky h"" ~i cac ngan hang TMCP trong nuac vm ky h~n cOn l~i tren 12thang kli til thm di@mbao cao t8i chinh .

H

DUhongVND

(7.453.153.549)

(7.453.153.549)(7.453.153.549)

1.990.000.0001.990.000.000

97.990.000.000

96.000.000.00060.000.000.000

36.000.000.000

3111212014(phin lo~iI~i)

GiigacVND

460.193.032.549

36.193.032.54936.193.032.549

414.000.000.000424.000.000.000

DIlphongVND

(5.060.825.867)

(5.060.825.867)(5.060.825.867)

1.990.000.000

1.990.000.000

31/1212015Gia gac

VNDm.518.665.960

34.518.665.96034.518.665.960

262.000.000.000

262.000.000.000

227.990.000.000

226.000.000.000190.000.000.000

36.000.000.000

Cae kholinain tlr tai chinhngi. h~n

a) Chfmg khotin kinh tkJQJlh

- T6ng gia tri c6 phi~u

b) Ddu IJI n6m giir din ngily ado htpl- Ti€n girl cOkYh~ ngAnh~n (i)

Cae kholinain tlr tilichinhdliih~n

a) Ddu IJI n6m giir ain ngily lilio htpl- Ti€n girl co kYh~ dAi h~ (ii)• Tnli phi~u (iii)

b) Ddu IJI gop ..in vtio iIlTn vi khrit- Dh lU vau dan vi khac (iv)

T~i thm dilim ngily 31 thang 12 nam 2015, Cong ty chua xac dinb gia trj h\IP I)' Clla cac khoan dAu tu d@trinh My tren bAo cao tiii chinh do Chulin mllc k@toan Vi~t Nam ciing nbu cae quy djnh hi~n hilnh chuaco huang dfuJCIIth@v@vi~c xac djnh gia trj h\IP Jy Clla cac khoan miu tu ti\i chlnb .

16

6. cAc KHOAN DAu TU TAl cHiNH

CONG TY co PHAN BAa HIEM HANG KHONGTling 15, tIla nhil Geleximco, s6 36 Hoang dUo 1)6ng I)a Bao cao till chinhHil N(\~ CHXHCN Viet Nam Cho nam tiii chinh kSt th6c ngily 31 tMng 12 nam 2015

THUYET MINH BAo cAo TAl CHiNH (fi@pthen) MAu SO B 09-DNPNTCac thuyit minh nay la m(j( b(jphljn hqp thanh va can itlr(JCit')c it6ng thOi va; baDCaDtai chinh kem theo

(iii) Ban g6m khoan miu tu vao tii phi@u TAng Cong ty LAp may Vi~t Nam. TrAi phi@u trj gia36.000.000.000 VND, thiri h"" 10 nam. Tnii phi@udan h"" ~i ngay 06 thang 6 nam 2017, lai suM danhnghia 9,2%/nam .

(iv) Th@hi~n khoan gop v6n thilnh I~ Cong ty cA phitn Song l)iI Tay Do (tY I~ sa hiiu tuang duong 3,3%vAn di~u I~) vm thiri h"" nlint gilt tren 0 I nam .

••••••••••••••••••••••••••••••••••

CONG TY co pHAN BAO "rEM HANG KHONGTfu,g 15, toa nha Geleximco, s6 36 Hoang ciiu, D6ng Da Bao eao tili ebiob"a N(li, CHX"CN Vi~tNam Cho n~m tiliebinh kt\t thue ngily 31 thang 12 n~m 2015

THUYET MINH BAO c.4.o TAl cHiN" (Tit\p tbeo) MAU so B 09-0NPNTCac thuylt minh nily IiIm(J! b(J ph9n h{lp thimh va can dur;JCd(Je d6ng tJu'fiva; baa caa tai chinh kem thea

(i) Th~ hi~n khoan g& vii liii phili thu eUa khoan dliu tu trili phit\u Coog ty ca phfu, Song Da - ThangLong, trili phiBu e6 th<ri~ 3 n~, bfu dliu til ngily 19 thang I 0 n~ 2009 vii dao h(UIvaa ngay 19 thang10 nam 2012. Tang m~nh gia ban diiu cua s6 Wi phit\u nay Iii 50.000.000.000 VND. T~i ngily 31 thang12 n~ 2015, C6ng ty ehua thu hAi dugc khoan tian gae va lai vo; gia trj lfu, lugt Iii 30.251.110.969VND va 16.411.484.152 VND. Cong ty dii trich I@ dll phOng phili thu kh6 doi thea quy djnh !(Ii Thongtu sA 228/2009nJ-BTC do B(l Tili ehinh ban hanh ogay 07 thang 12 nam 2009 va vi~ hu6ng dln eht\ d(ltrieh l~p va su d\ll1geae khoan dll phOng (Thuy~t minh s6 9) .

31/1212015 31/1212014VNO VND

67.271.862.943 69.806.439.218

18.731.541.665 20.268.931.944

1.876.800.000 1.876.800.000

46.662.595.121 47.655.761.788

926.157 4.945.486

7.179.875.928 7.204.745.590

6.000.000.000 6.000.000.000

1.179.875.928 1.204.745.590

74.451.738.871 77.011.184.808

a) Ngh h(UI

Phili thu Jaitian giri t~i eae t6 ehue tin dung chua dt\n ogay daoh(UI

Phili thu Jaitnii phiBu TAng COng ty lip may Vi~tNam

Phili thu g6e va 1mtnii phiBu COng ty eli phfu, Song Dil- ThangLong(i)

Phili thu khae

b) Dai b(UI

Ky quy hao hiBm

Ky quy, kYcugc riilih(UIkhae

17

7• PHAI TIIU vE HQP DONG BAo IDEM

31/1212015 31/1212014VNO VNO

a) Pbiii tbo pbi b30 biem g6e 43.783.748.704 51.648.248.924

Trongd6:- Phai tim eua ben mua hilo hiem 14.120.199.858 13.240.043.031

- Phai thu eua eae doanh nghi~p dAng bao hiem: 29.663.548.846 38.408.205.893

+ T6ng C6ng ty Baa hilm PV/ 29.050.314.098 3/.204.839.27/

+ C6ng ty baa h;€m khac 613.234.748 7.203.366.622

b) Pbiii tbu pbi ob,o tai biin biem 12.559.434.710 15.862.560.257c) Pbiii tbu blii thuimg ob1ll)'llg tai biin hiem 20.894.249.464 16.812.478.421tI) PMi tbo b6i-thuimg tit cae dnanb nghi~p tbam gia 1.473.338.932 1.476.688.552

iJliog ban biem

e) Pbiii tbu kMe 597.346.639 331.681.622

79.308.118.449 86.131.657.776

Phili thu va hQll dling baa hiam eUa ben lien quan2.307.016.149(Chi ti~t nhu mnh hay !(IiThuy~ Minh s6 31)

8. cAe KHoAN PHM TIIU KHAc

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••CONG TY CO pHAN oAo HIEM HANG KHONGrAng 15, toa nM Geleximeo, .6 36 Hoang cAu, E>6ngDaI-IaNOi, CI-IXHCN Viet Nam

rHUYET MINH oAo cAo TAl CHiNH (Ti@p tbeo)Cae thuyit rninh nay Ja rnpt bP ph(in h(1JJthiJnh va can dUrJedpe d6ng thai va; belo eao tai ehinh kern theo

9. NQxAu

Olio clio tili cblnbCho nam tai ehlnh k,)t thUe ngay 31 thang 12 nam 2015

MAU s6 0 09-DNPNT

33.272.401.590

7.308.072.959

- TOng gia Irj cae khu"'n phiU tim, cho vay qua h(U1thanh tmin hoiicchua qua h,m nhlffig kh6 c6 khil nang thu h6i:

+ Cong ty C6 phdn Song Va - Thiing Long+ Cae d6i turmg khae

3111212015Gill gAcVND

58.683.240.707

46.662.595.121

12.020.645.586

Dy: pbongVND

40.580.474.549

31/1212014Gill gAcVND

67.754.648.389

47.655.761.788

20.098.886.601

D\fphongVND

39.589.225.160

25.708.865.058

13.880.360.102

Chi tiet cae d6i tw;mg khilc theo th"i gian qua h(U1l(1ingay 31 thang 12 nam 2015:

Tit 6 thllng den Tit 1 nam den Tit 2 nam den Tit3 namN(!i dung dmii I nam dmii 2 nam dmii 3 nam tra len Cijng

VND VND VND VND VND

'\ Phi bao hiem g6e 89.197.606 267.095.270 700.894.349 2.870.158.868 3.927.346.093

Phai thu tai bAo hiem 4.161.314.031 2.253.002.640 889.657.407 789.325.415 8.093.299.493

C(!ng 4.250.511.637 2.520.097.910 1.590.551.756 3.659.484.283 12.020.645.586

Theo Th6ng tu 200, n\1 xilu la cae khoan phili thu, eho vay qua h(U1thanh toan hoae chua qua h~n nhlffig kh6 e6 kha nang thu h6L T~i thOi diem ngay 3 I tMng 12 nam2015, Cong ty chua xae djnh gia tri e6 tho!thu h6i ella cae khoan phlli thu do!trlnh bay tren bao eao tili ehinh do ChuAn mile ke toan Viet Nam ciing nhu cae quy djnhhien Mnh chua e6 hu(mg din ell the vo!viee xae djnh gia tri c6 tho!thu h6i ella cae khoan phai thu.

"\""'-~.« g~ ~.<,)~ ••.~

18

J

19

Nguyen gia cae tid san c6 djoh hfru hinh da h~t kh;lu hao nhung vftn con sli d\illg t<>ingay 31 !hang 12oam 20151111.240.378.718 dang .

THUYET MINH BAo cAo TAl CHiNH (Ti~p Iheo) MAu SO B 09-DNPNTCac thuyit minh nay la mQ/ b9 ph{in h(lp thanh va can dlr\lc dQc d6ng thili Vln baa caa tai chinh kern thea

v

Niim 2014VND

10.084.462.832

10.084.462.832

3111212014

VND

655.475.037

10.739.937.869

Niim 2015VND

3111212015VND

715.026.506

9.407.640.509

10.084.462.832

8.693.718.912

(10.085.567.741 )

8.692.614.003

Bao cao tai ehinhCho nam tai chinh k~tthUc nglly 31 !hang 12 nam 2015

Chi phi tra truerc ng~ h(lll khac

2. Chi phi Ira lnr6"c ngio b"o khac

1. Chi phi hoa hang chlla philo htl

- S6 du t<ringay diu nam- Chi phi hoa hAngchua phan b6 phit sinh trong nam

- Chi phi hoa h6ng da phan b6 vao chi phi trong nam

- S6 du t<ringay cu6i nam

31112/2015 3111212014VND VND

D\f phong phi nhllQ"llglai bao hi8m 69.978.903204 123.578.176.130

D\l phong b6i thllimg ohllQ"llg tai bilO hi8m 48.231.141.355 63.102.935.078

118.210.044.559 186.681.111.208

12. TAl sAN CO DINH HOlJ HiNH

PhllO"Ilg li~n Thi81 hivan tai vao phOog T6ngcQog

NGUYENGIA VND VND VND

T"i ogiiy 0110112015 6.139.077.778 9.774.277.191 15.913.354.969Muasfunmm 1.646.375.454 431.090.346 2.077.465.800Thanh ly, nhllQ"llgban (32.181.818) (32.181.818)

T"i ogay 3111212015 7.785.453.232 10.173.185.719 17.958.638.951

GIA. TRI HAO MON LUY Kt

T"i ogay 01/0112015 3.437.917.681 6.975.568.102 10.413.485.783Trich kh;lu hoo 837.956.694 1.771.961.675 2.609.918.369Thanh ly, nhllQ"llgban (32.181.818) (32.181.818)

T"i ogay 3111212015 4.275.874.375 8.715.347.959 12.991.222.334

GIA. TRI CON 41T"i ogay 3111212015 3.509.578.857 1.457.837.760 4.967.416.617

T"i ogay 31/1212014 2.701.160.097 2.798.709.089 5.499.869.186

CONG TY co pHAN BAO HII~M HANG KHONGTfuJg 15, loa nM Ge1eximco, 56 36 Hoang cau, D6ng DaHII N(\i, CHXHCN Vi~t Nam

10. cmpHiTRATRU'OCNGANH~N

11. TAl sAN TAl BAO HIEM

•••••••••••••••••••••••••••••••••L.

THUYET MINH BAo cAo TAl CHiNH (fi~p tbeo) MAU so B 09-DNPNTCac thuydt minh nay Iii m(51b(5ph(in h'1P thiinh vii can alJ(fc apc a6ng tMi vm baa caa tiii chinh kem thea

13 . TAl sAN CO DJNH YO HiNH

Pbin mSmmay tinb

NGUvENG1A. VND

T~i ngay 01/0112015 1.310.350.000

Tang do mua sfunT~i ngay 31/1212015 1.310.350.000

G1A.TRJ HAO MON LilY KItT~i ngay 01/01/2015 1.126.769.189

Trieh khfru han 62.070.075

T~i ngay 31/12/2015 1.188.839.264

GIA TRJ CON 41T~i ngay 31/1212015 121.510.736

T~i ngity 31/12/2014 183.580.811

23.445.244.195

31/1212014YND

92.668.059.728

32.352.994.183

35.225.716.291

25.089.349.254

8.236501.326

32.673571.909

23.445.244.195

4.219.921.047

5.008.406.667

2.046.018.429

5.892.925.250

141.517.076.642

31/1212015VND

93.626.466.127

38.459.444.987

38.710.706.146

16.456.314.994

4.809.925.988

26.007.942.265

16.479.512.561

3.839.394.133

5.689.035.571

1.553.063.443

3.086.002.263

129.083.400.086

Bao cao til; cbinbCho nam tili eblob kat thue ngity 31 thang 12 niim 2015

a) Pbiii trii pbi nhuvng tai ban biSm

Cilng ty Willis Singapore

Cilng ty Willis London

Cae khoan phiti tra khaeh hang khae

b) Pbiii tra doanb ngbi~p tbam gia dang bao biSm

c) Pbai tra bai thnimg ban biSm

TOng Cilng ty HilIIgkhllng Yi~t Nam

TOng Cilng ty COphlin Hi bito biSm QuOeGia Yi~1Nam

Cl\c khoan phiri tra khaeh hang khae

d) Pbai Ira boa bang ban hiSme) PhBi tra khlie

20

Phili tril vi; hgp d6ng bitn biem eua ben lien quan(Chi ti~obu triob bity ~i Thuyet minh sO31)

Nguyen gia cae tili san cOdjnh vll hinh (ffi bSt khfru hao nhung vAn cOn Slr d\Ulg ~i ngity 31 thang 12 niim2015 lit 1.000.000.000 dOng

CONG TV CO pHAN BAO H1EM HANG KHONGTling 15, toa obit Geleximen, sO 36 Hoang du, OOng DaHit N()i, CHXHCN Yi~ Nam

14. pHAI TRA vt HQP DONG BAo IDEM

I

I.

••••••••••••••••••••••••••••••I.

I: .

15. THUE vA cAc KHoAN pHAl THU/ pHAI TRA NHA NUdc

THUYET MINH BAo c.4.o TAl cHiNH (Tii!p thoo) MAu so B 09-DNPNTCac thuyit minh nay Iii m(Jr b(JpMn h(1[1thiinh vii ccln dlftlc drc dJng thai vOi baa cao tiii chinh kem thea

sA pbii tb • sAdi tbl"e tb.sA aiD Dam troDg nam trong nim Sa coii Dam

VND VND VND VNDa. CIe kholn pbi; tb.Thu.1thu ~p doanhnghi~p 937.954.848 937.954.848

Cqng 937.954.848 937.954.848

sA pbi; nqp sA di tbl"e nqpsa diD nim trong nim trong nam sa euai nam

b. Cae khoin pbii nqp VND VND VND VNDThui!GTGT 4.528.155.210 18.181.177.251 19.528.736.200 3.180.596.261

Thui!thu nh~pdoanhnghi~p 4.390.751.511 2.039.185.628 6.429.937.139

Thu.1thu nhw ea nhio 92.444.828 841.962.821 736.304.144 198.103.505

Thu.1oba th~umrae ngoai 720.935 40.238.681 40.031.161 928.455

Thu.1,phi pHi n(ip!<hlic 71.879.366 1.923.103.318 147.690.435 1.847.292.249

cqng 9.083.951.850 23.025.667.699 26.882.699.079 5.226.920.470

Trong i/iJ, Ihui TNDN phili nw Irong nOm baDgOm: 2.039.185.628sJ thui TNDN phain!Jp nQm2015 2.323.982.669sJ thui TNDN phai n!Jpiliiu chinh cac nQmIntUc (284.797.041) ,

,acAc KHoAN PHAt TRA, PHAt NOP KHAc

~16. J

CNam2015 Nam2014 'IVND VND .'

1. Doanb tbn boa hang ebllll dJrve boni'Dg .- sA drr t~ingay ddu nam 9.722.136.820- Doanh thu hoa h6ng chua duge hm'mg pMt sinh

5.861.510.364 9.722.136.820trong nam

- Doanh thu hoa h6ng da pMn b6 vao lhu nh~p(9.722.136.820)trong nam

- S6 du tl;li ngay cu6i Dam 5.861.510.364 9.722.136.820

2. Cae kboiin pho trii, phii n(ip ngin b,n kh8e 31/1212015 3111212014VND VND ,

Phai tri. Mo hic!mxli h(\i 3.155.778 6.639.541Phili tri. bilo hic!my ti! 2.213.798 534.298

Phai tra kinh phi eong doan 268.481.365 650.709.001

PhiLi tni cae cd dong 20.714.413.900 522.826.847

Phai tra khae 420.132.324 367.090.535

21.408.397.165 1.547.800.222

3. Pbiii tra d8i b", khae 31/1212015 31/1212014VND VND

Ky cuge, kYquy dili han 1.000.000 101.000.0001.000.000 101.000.000

21

V

••••••••••••••••••••••••••••••••••

CONG TY CO PHAN BAo mEM HANG KHONGTAng 15, toa oM Ge1eximoo, 56 36 Hoang Ciiu, D60g DaHil N(\i, CHXHCN Vi~t Nam

Bao cio tili ehlobCho nlim tili cbfnb ki!t thUc ngily 31 !hang 12 nlim 2015

Trang d6 chi tiel:

THUYET MINH BAo cAo TAl CHiNH (TiSp theo) MAU so B 09-DNPNTCac thuydt minh nlz)' la m(!1bfj ph[in h(TJJthanh va cdn dllr1cd(Jc d6ng thcli vm baa caa tai chinh kem thea

)

Nam2014VNO

28.055.654.0031.551.943.707

29.607.597.710

34.133.699.2917.982.201.700

42.115.900.991

76.270.333.50817.313.925.85893.584.259.366

0'1 phong phi baobiSm gac va nh,n tii

hao hiSm tholin

Nam 2015VNO

29.607.597.7101.823.952.575

31.431.550.285

Nam 2015

Nam2015

63.102.935.078(14.871.793.723)

48.231.141.355

123.578.176.130(53.599.272.926)

69.978.903.204

0'1 phong blli thlfimg0'1 phUng blli thlfimg baa hiSm gac va nhlinnblf9'llg tai hao hiSm tai baa hiSm thulin

Bao cao tili chinhCho nlim tili chinh ket tMc ngay 31 thang 12 nlim 2015

97.236.634.369(6.889.592.023)90.347.042.346

22

199.848.509.638(36.285.347.068)163.563.162.570

0., phong bllithlfimg ha. biSm gacva nhlin tai bao hiSm

0., pbong phi baobiSm gac va nhlin tai 0'1 phOng phi nhlf9'llg

bao biSm tlli bao hiSm--_--..::-=-==::..

I. 0'1 phOng blli tblfimg

S6 du l<ti01/01S6 hom nh(lp trong nlimsa dlf q.i 31112

sa dlf q.i 01101S6 !rich l(lpthem trong namsA dlf q.i 31/12

2. 0., phong phi chlf3 dlf•••.•hlfimg

S6 du l~i 01/0 IS6 hom nhlip trong namsa dlf t;li 31112

3. 0., pbong dao (fqng I•.••

17. DVPHONGNGJIrE;PVl}Dcmvi: VND

0'1 phong hao hiEmTai ngay 3111212015

0'1 phong hao hiEm0'1 phUng hili thuimg vad'1 phong phi chua dlf•••.•hlfimg gac va nhlin !IIi 0'1 phUng nhlf9'llg tai gac va nhlin tai

bio hiSm hao hiSm bao hiSm thnlin

1.0'1 phong blli thlfimg 90.347.042.346 48.231.141.355 42.115.900.991Trongd6:- D\I phOngcho cae yeu diu dbi 80.343.119.924 43.921.092.345 36.422.027.579

bili thuimg chua giili quyat- D\I phOngcho cae tiln thill dii 10.003.922.422 4.310.049.010 5.693.873.412phal sinh nhung chua thOngbaa

2. 0'1 phong pbi chlf3 dtnfc hlfimg 163.563.162.570 69.978.903.204 93.584.259.366

Cqng 253.910.204.916 118.210.044.559 135.700.160.357

CONG TY co pHAN BAo IDEM HANG KHONGTAng 15, toa nha Geleximco, s6 36 Hoang cAu, D6ng DaHa N{>i,CHXHCN Vi~t Nam

••••••••••••••••••••••••••••••••••

Chi ti~t van diu lIr cua chu sO"hihJ:

Ngay 26 thang 10 nam 2015, Cling ty cb philn Xuftl nh@ khAu Tbng hgp Ha N(li Wi.thoai loan b(\ vbngop vao Cling ty eb philn Bao hiem Hang khong cho cac nha dAuill .

40.000.000.000 8%

45.000.000.000 9%45.000.000.000 9%

45.000.000.000 9%45.000.000.000 9%

280.000.000.000 56%

500.000.000.000 100%

Lginbninsao thui

,bUllpbin pbai Tang 'yngVND VND

22.928.028.291 531.010.289.46429.941.025.476 29.941.025.476(1.491.051.214)(1.318.028.291) (1.318.028.291)(1.Jn.465.109) (1.372.465.709)

(21.500.000.000) (21.500.000.000)

27.121.508.493 536.700.820.9406.265.153.864 6265.153.864(313251.693)

(2.121.508.493) (2.121.508.493)(25.000.000.000) (25.000.000.000)

5.951.8%.171 515.844.466.311

Quyd!,trirbit bny,

VND

Bao cao tili chinhCho nam t:l.ichinh k~t tMc ngay 31 thang 12 nam 2015

van diu ltr ,Do,bo sir bihI

VND

1.497.051.274

313.257.693

500.000.000.000 9.892.570.140

500.000.000.000 9.579.312.441

500.000.000.000 8.082.261.173T,i ngay0110112014Lgi nhu~ trong namTnch quI' d¥ tril bit bUQc(i)Tnch quI' khen tbll6'ng, phDc 19iT(lIl1mcb quI' khen tbiWng, pbDC19i nam2014Chi trii «i tin: cbo «i ding

Tfi ngay0110112015Lgi nhu~ trong namTncb quy d!, tril bit bui)c (i)Tnch quy khen tbu6'ng, phDc IgiChi trii «i tire cho «i dongT,i ngay3111212015

V6n gop If; ngay 31/1212015VND Ty Ie

Ngay 19 thang 5 nam 2015, B(I Tai chinh da co Cling van s6 6454/BTC-QLBH chAp thu~ vt1nguyen tilcviec Tbng Cling ty Hang khling Viet Nam chuyt1n nhugog 20% philn v6n gop cua Tbng Cling ty Hangkhling Viet Nam ~i Cling ty cb phful Bao hit1mHang khung .

Ngay 20 thang 8 nam 2015, Tbng Cung ty Hang khling Viet Nam d3 thoai toan b(l s6 v6n gop vao Clingty cb phful Bao hiem Hang khling cho cac nM dAuto .

23

ca dung sang lipCling ty e6 philn Nam Vietcli dung khacCling ty CP HUMCling ty CP Hoa chAtCling nghi~ Tan Long

Ong Pharo NgQc LamCling ty TNHH Djch V\l Thu(IIlg m(li Ha N (IiC6 dungkhac

(i) Quy d\I trti b~t bu(lc dogc mch tir 19i nhl$! sau thu~ thu nh@ doanh nghi~ vm tY Ie la 5% cho tm!<hibilng 10% v6n dit1u Ie theo quy dinh ~i Dit1u30, Nghi djnh s6 4612001/ND-CP ngay 21 thang 3 nam2007 .

THUYET MINH BAo cAo TAl cHiNH (Ti~p theo) MAU so B 09-DNPNTCac thuyit minh nil)' Iii m(it b(i ph(in h(1[Jthiinh vii can OI4lC o(Jc oJng th01 Viti baa caa tiii chinh kem thea

CONG TY CO PHAN BAo HIEM HANG KHONGTilng 15, roa nha Geleximco, s6 36 Hoang ciiu, D6ng DaHa N(li, CHXHCN Viet Nam

18. VONcHiJ SOHOl!

••••••••••••••••••••••••••••••••••

Bao eao tiii ehinhCho nam till chiob ket tMc ngity 31 thang 12 nam 2015

24

(0) Day lit doanh thu dili vOi T6Dg COng ty Himg khong Viet Nam til ngay 01 thang 01 nam 2015 denngay 20 thang 8 nam 2015 .

THID'ET MINH BAo C.\O TAl CHiNH (Til!p thea) MAU s6 B 09-DNPNTCac thuyit minh ~ IiIm(it b(iph(in fu;Tp thiInh va can aro;tca(Jc a6ng thai vai baa caa tai chinh kern thea

CONG TY co PHAN BAo HIEM HANG KHONGTling 15, toa obit Geleximco, sil 36 Hoang dn, Dilng DaHit NOi, CHXHCN Viet Nam

19. DOANH THU PHi BAo HlEM

a) Doanh thnNam 2015 Nam 2014

VND VND

Phi bao hiSm gat 307.946.633.168 380.225.224.772

Bao hiBm hitng khong 94.352.347.275 147.222.759.714

Baa hiBm suc khoe va bao hi8m tai n~n can ngum 10.846.275.403 12.056.618.578

Bao hiBm tili san va baa hiBm thiet h~i 16.119.596.198 39.023.307.893

Bao hiBm hang bOav~ chuy8n 13.436.235.059 13.669.423.636

Bao hiBm xe co giOi 147.457.836.365 95.426.271.012

BilO hiSm chay, n3 15.933.182.424 60.875.979.822

Bao hiBm than tim va Wch nhiem dan Sll chi! titu 3.754.443.080 3.003.948.242

Bao hiBm trach nhiem chung 5.998.686.310 8.765.474.487

Bao hiiim thiet h<rikinh doanh 48.031.054 181.441.388

Cae khoan giam trir phi bio hiSm gae (212.053.079) (3.465.202.323)

Phi nh~n tai hao hiSm 25.831.126.199 32.027.239.810

Bao hiBm hang khOng 6.304.796.815 789.365.771

Bao hiBm suc khoe va bao hi8m tai n~ con ngum 10.468.313

Bao hiBm titi san va bao hi8m thiet h~i 13.214.914.135 16.891.409.337

Ban hiBm hang hoa v~ chuyBn (632.860.740) 2.276.718.517

Ban hiBm xe co giOi 70.555.973

Bilo hi8m chay, nf,'0

3.921.168.848 8.897.000.203

Bilo hiBm than tim va trach nhiem dan Sll eM titn 2.841.970.225 2.355.102.078

Bao hiBm trach nhiem chung 155.129.302 554.207.766

Bao hi~m thiet h<rikiob doanh 15.539.301 192.880.165

Cae khOaD giam trir pbi Db~D tai bao biSm (40.601.782) (1.637.634.893)

Giam dV phiiDg phi hao bi~m gae va nb~D tai bao 36.285.347.068 18.488.103.590biSm

369.810.451.574 425.637.730.956

b) DoaDh thu d6i vOl eae beD lieD quaD

Nim2015 Nim2014 }

VND VND

T6ng COng ty Hang khong V~tNam (0)j

52.348.597.666 120.672.854.954

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••

CONG TV CO pHAN BAO HIEM HANG KHONGTAng 15, toa nhil Geleximco, 56 36 Hoang do, D6ng Da BaD caD tili cbiobHil NQi, CHXHCN Vi~tNam Cbo nam tili chloh kilttMc ngay 31 tbang 12 nam 2015

THUVET MINH BAO cAo TAl CHiNH (Tiilp tboo) MAU SO B 09-DNPNTCae thuyit minh nay IiJm,.;1b(i ph(jn h(1[Jthilnh va ctin aur;rca(Jc a6ng thOi v&i baD CaDtai chinh kem theo

20. pHi NHUQNG TAl BAO HIEM

Niim2015 Niim 2014VND VND

TAog pbi ohD'Q1lgtai baD hiim 143.668.300.369 251.955.249.805BilOhibm hang kh6ng 96.240.574.021 138.857.045.536BaD hibm sire khoe va bilOhibm tai n(lll con ngum 473.614.011 673.997.089Ban hibm tai san va baD hibm tbi~t h~ 14.424.338.567 32.859.198.429BaD hibm hang hoa v~ chuybn 7.420.988.012 9.597.795.184BaD hibm xc ccrgi&i 2.092.484.349 980.649.978Ban hibm chay, nb 17.226.792.922 62.731.404.515BaDhibm than tilu va trach nhi~m dan 5\1chit tilu 3.154.878.803 2.728.609.265BaD hi€m trach nhi~m chung 2.581.552.266 3.193.244.603BaD hi€m thi~t hai kinh doanh 53.077.418 333.305.206Gilim d" pbong pbi nhD'Q1lgtal baD biim 53.599.272.926 23.720.904.209

197.267.573.295 275.676.154.014

21. TONG CHI BOI THUONG BAO H1EM

a) Cbi bili tbuimg

Niim2014Niim2015 (Pbin loal Iai)

VND VND

Tilng cbi hili tbll'img 94.712.999.939 123.694.025.472BaDhi~m hang khong 27.370.415.445 61.349.068.034BaDhi~m sirc khoe va bao hi~m tai n(lllcon nguai 3.916.342.668 4.925.854.830BaDhi~m tai san va baDhi~m tbi~t hai 8.017.949.082 14.256.898.663BaDhi~m hang hoa v~ chuy~n 4.852.984.325 8.385.502.850BaDhi~m xe ca giOi 44.405.543.353 32.845.005.164BaDhi~m chay, nil 2.054.264.125 1.193.663.681Ban hi~m than timva Wch nhi~m dan 5\1chu tilu 3.155.003.711 621.665.067BilOhi~m trach nhi~mchung 909.439.153 91.071.436B!lOhi~m thi~t hai kinh doanb 31.058.077 25.295.747Tbn bili tbuimg nbll'lfllg tai baD biim (35.807.076.424) (66.772.134.674)Giiim d" phong bili thvirng bao biim gllc va nh~n tai (6.889.592.023) (10.360.025.883)baD hi~m

Giam d" pbOng bili thvirng nhll'lfllg tai bao hi~m 14.871.793.723 16.313.401.021

66.888.125.215 62.875.265.936

b) Cbi bili tbuimg <tliivcii cae ben lien quan

Niim 2015 Niim 2014VND VND

T6ng C5ng ty H!lOgkh5ng Vi~t Nam (0) 6.089.479.348 50.489.486.720

CO) Day Iii chi b.5i tbulmg dai vo; Tang C5ng ty Hang kh5ng Vi~t Nam til ngay 01 tbang 01 Dam 2015diln ngay 20 !hang 8 nam 2015 .

25

'1

~C''\~N

- I

~ II

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')

CONG TV CO PHAN BAO HlEM HANG KHONGTdng 15, toa nha Geleximco, 56 36 Hoimg Clm, D6ng Da Baa Clio tili cbinhHa NQi, CHXHCN Vi~t Nam Cho nAm tai chinh ket !hilc ngay 31 thimg 12 nlim 2015

THUYE~ MINH BAo cAo TAl CHiNH (Tiep thea) MAu SO B 09-DNPNTCac thuyet minh nily Iii m(Jtb6 ph(in hqp thiinh vii cdn aur;Jca(Jc a6ng thai vm bao cao tiii chinh kem theo

Niim 2015 Niim 2014VND VND

1.465.439.472 982.346.443

5.171.208.850 19.693.906.912

8.799.484.448 538.790.972

2.065.664.606 2.558.246.357

17.501.797.376 23.773.290.684-------

•••••••••••I.:.••••••••••••••••••••••

22. CHI PHi KIIAc HO~ T DQNG KINH DOANH BAo HIEM

Chi hoa hilng bao hi~m

Chi qUIDly d~i Iy bao hi~m

Chi d~ phOngh~ ch~ tiln thAt

Cac khoim trich l~p bfit bUQctheo quy diob

Chi phi lien quan d~n ho~t dQng ban hang

Chi phi luong, chi phi phvc vv khai thac bao hi~m

Chi khac

23. DOANH THU HO~T DQNG TAl CHiNH

Lai ti~n giri, ti~n cho yay

Lai dAutil trai phi~u

Liii kinh doanh chung khoan

cil !Uc, 19'inhu~ dugc chia

Liii chenh I~ch tYgia

Doanh thn ho~t di)ng tai chiob khac

24. CHlPHiHO~TDQNGTAlCHiNH

La cheob I~h tY giaTrich I~p d\f phOng dAntil tai chiob

Chi phi dAutil chUng khoim

Chi phi ho~t dQng tai chlnh khac

26 V

Niim 2015VND

18.611.673.370

29.386.363

1.488.936.1 94

1.165.827.099

53.382.679.634

39.437.350.383

317.210.477

114.433.063.520

Niim 2015VND

38.935.535.541

4.632.679.592

346.886.511

1.112.911.913

3.457.505.206

2.051.869

48.487.570.632

Niim 2014(PhanI~i I~i)

VND

10.350.487.142

805.392.1 97

960.458.726

40.531.229.980

29.919.027.755

533.155.739

83.099.751.539

Niim2014VND

37.630.173.440

11.620.213.840

11.417.575.042

1.221.698.000

439.032.346

7.700.000.000

70.028.692.668

.~,I

27

THUYET MINH BAO CAO TAl CHiNH (Til!p theo) MAU s6 B 09-DNPNTCac thuyit minh nay Iii mQIbQph~n h(fJJthanh vii cdn iJl41ciJrc iJ6ng thiti wn bao cao tiii chinh kem theo

Ho,t <t(lngkimh doanh eua Cong ty eM y~u Iii kinh doanh hao hi~m vii <tilutu tir nguiln van eUn hoftd(lng hilo hi~m. Ho,t <t(lng<tilutu mlY Iii m(lt khau trong chu ky kinh doanh hilo hi~m, cae khoan <tilutuvilo linh V\lC khac kinh doanh khae 1. khong dang kl!. Ben efllh d6, hO(lt <t(lngslm xuilt kimh doanh eUnCong ty trong eimg m(lt khu V\Ie dia 19 efing nhu eimg ph(lffi vi moi truimg kinh t~. Do d6, Ban TangGiam dae Cong ty dlmb gia v. tin tuimg fling vi~e khOng lip bao can thoo b(l pMn 1. pM hgp vrn hO(ltd(lng kinh doanh hi~n lIay eila Cong ty .

l\j

I

Nlim 2014VND

38.230.472.863

(2.267.985.820)1.716.819.26337.679.306.306

22%8.289.447.387

Niim2015VND

8.589.136.533

(1.242.851.059)3.217.272.11210.563.557.586

22%2.323.982.669

Bao cao tai chinhCho nam tili ehinh k~t thue ngily 31 thang 12 nam 2015

LVi nhuin tnrO"cthuSDieu chinh cho thu nhip chiu thuSTrir: Thu OOipkhong ehiu thu~CQng: Cae khoiln chi phi khong duge kMu trir

Thn nhip chin thnl!Thul! suilt thong thuimgThul! thu nhip doanh nghi~p

Chi phi thu~ thu OOip doanh nghi~p hi~n haOOtrong nlim duge tinh nhu sau:

25. CHI pHi QUANLY DOANH NGHI¥P

Niim 2014Niim 2015 (Phin lo,i l,i)

VND VND

Chi phi nhall vien quan 19 13.856.216.058 13.477.118.347

Chi phi djch Vl) mua ngoai 9.457.816.1 15 9.812.169.347Chi phi d\l phOngng phili thu kh6 d6i (1.669.632.566) 1.740.775.169

Chi phi khau hao tai san c6 djnh 2.026.571.014 1.929.183.274

Chi phi dVngcv van phOng 184.218.641 301.935.609

Chi phi v~t li~u qum 19 733.396.067 1.036.410.673

Thu~, phi vill~ phi 370.335.945 (328.300.444)Chi phi H(li dang quan tri, Ban kil!m som, c6 dong 1.756.055.036 1.533.645.631

Chi phi quan 19khac 87.373.288 336.978.798

26.802.349.598 29.839.916.404

26• CHI PHi THUt THU NH~P DOANH NGHltp

Niim 2015 Niim2014VND VND

Chi phi thnS thn nhip doanh nl(hi~p hi~n hanh- Chi phi thu~ thu nh~ doanh nghi~p tioo tren thu nhip 2.323.982.669 8.289.447.387chiu thu~ nam hi~n hanh

Tang chi phi thu~ thu OOipdoanh nghi~p hi~n hSnh 2.323.982.669 8.289.447.387

27. BAO CAO BQ ~

CONG TY co pHAN BAO HIEM HANG KHONGTfuJg 15, roa nM Geleximeo, sa 36 Hoang cliu, Dang DaHil N(li, CHXHCN Vi~ Nam

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••'.•••••••

CONG TV CO PHAN BAo HIEM HANG KHONGTfrng 15, toa DbilGeleximco, s6 36 Hoilng du, D6ng Da Bao cao tili cbiohHil NQi, CHXHCN Vi~ Nam Cbo nam tili ehinh ktlt !bue ngily 31 tb3ng 12 nam 2015

THUYET MINH BAo c.4.o TAl CHiNH (Titlp thea) MAU s6 B 09-DNPNTCac thuyJt mlnh n4Y la m(51b(5ph(in h(Jp thanh va cdn if",!c if(lc if6ng thiri wn baa caa tal chlnh kem thea

28 . BIEN KHA NANG THANH ToAN

Nam2015 Nam2014VND VND

I. Bien kha Ding tbonh toan (1;(1)-(2)-(3)-(4» 450.788.366.648 449.572.156.081I. Chenh l~ehgiila gia tri ill silovil cae kboanng phill tni 515.844.466.311 536.700.820.9402. Trir cae tili siloduge eMp nh~ loan bo gia tri h~ehtoan3. Trir cae tili silobi lo(litrir toan bo gia tri h~h toan 24.863.701.102 35.442.032.3654. Trir cae ill silobi lo~itrirmot phfrogia trj h~ehloan 40.192.398.561 51.686.632.494

II. Bien kha ning thanh toaD tili thi~u 47.464.201.034 50.893.703.421[Gia trj 1011han gin (a) va (b»)

(a) 25% Tang phihao hi~mgiill(li 47.464.201.034 38.798.594.390(b) 12,5%Tang phi bao hi~mgae viiphi nh~ tili hao hi~m 41.690.638.063 50.893.703.421

111. So sanh (I) VI (II)

Theo sil tuy~t dili 403.324.165.613 398.678.452.661

Tbeo tYI~phi. tram 950% 883%

29• MQT s6 CHi TIEU BAND GIA KHAI QUAT TiNH HiNH TAl CHiNH

Cbi tieu Dan vi 31/1212014tinb 31/1212015 (Phin lo,i Ifi) .

1. Ra tri ca cAutiti san va ca do nguAn van ~,1.1 Ba tri co du tai silo

,,- Tii san dill h~6ng ill silo % 24,53 10,72 :1- Till san ng~ h~6ng tili silo % 75,47 89,28 I

r , '"1.2 Bo tri co cau nguon von- Ng phili tnilT6ng ngubn van % 47,46 48,43 I

- Ngubn van ehUsir hiluff6ng ngubn v6n % 52,54 51,572. Kba ning tbonb toan2.1 Kha nang thanh toan ng n~ h~ lfro 2,11 2,062.2 Khil nang thanh toan hi~n hilnh lfro 1,60 1,862.3 Kha nang thanh toan nhanh lfro 1,09 1,22

3. Ty suit sinh liri3.1 ry swit 19inh~ tren doanh thu

- ry suAt19inhu~ truire thuMJoanh thu % 3,61 15,88

- Ty suAt19inhu~ sau thu~lDoanh thu % 2,63 12,43

3.2 Ty suAt19inh~ tren t6ng ill san- Ty suAt19inhu~ truire thum-6ng till silo % 0,87 3,67

- ry suAt19inhu~ sau thu~rr6ng ill san % 0,64 2,88

3.3 ry suAt19inhu~ sau thuYNgubn v6n ehli sir hilu % 1,21 5,58

28

Clie lo~i eliog ey tili ebioh

31112/2015 3111212014Gi:i tri ghi sA Gill trj ghi sa

VNO VNDTili sao tili <hioh

Ti~n va cae kboim IUong duong ti~n 212.146.243.133 154.727.820.786

Phili Ihu kbach himg vil phili thu khae 106.400.884.820 121.1 16.365.728> • 452.739.879.000Dau IUngilo h~ 291.457.840.093

Dilu IUdili h~n 227.990.000.000 97.990.000.000

DII phong bai thuimg nhugng t:ii bilo hi~m 48231.141.355 63.102.935.078

Tili san tili chiob khac 1.179.875.928 1.204.745.590 .,'Tange90g 887.405.985.329 890.881.746.182 6Cling BY' tili ebiob N

:Phili tril ngum ban vil phili tm kbae 151.193.807.861 144.103.919.113

~DII phong bai thuimg boo hi~m g6c va ob~ lai bao hiSm 90347.042.346 97.236.634.369

Taogc90g 241.540.850.207 241.340.553.482 0

30. CONG CV TAl cHiNH

29 ,/

Rill TO tili ehiob bao gam rili to !hi tTuemg (bao gam rili to tY gia va nii TO vS gia), rili to tin d\l1lg va rili tothanh kbolm va Tii to bao hiSm .

v

•9Q

Bao eao tili ehinhCho nam tili ehinh k81thue ngay 31 thAng 12 nam 2015

Clie ehioh saeb k8 tollo ehii y8u

Chi ti81 cae ehinh saeh k8 loan ehO y8u va cae phuong phap rna Coog I)' lip d\l1lg (bao g6m cae tieu chi d8ghi oh~, ecr sCrxae djoh gia trj va ecr sCrghi ob~n cae kbolm thu ~p va ebi ph!) d6i vrn timg lo~i tili slmtili ehinb va eong ng titi ehiob duge trinb bay ~ Thuy81 minh 56 4. '

Quan I)' tiii to vao

Cong I)' quAn Iy nguan vlin nhiim diun bilOriing Cong I)' co th8 vira ho~1 d(ing lien t\Ie vila llii da bOa 19iieh eua ehO sCrhftu thong qua llii un bOa sli du nguan vlin va eong ng .

Cdu trUe vlin ella Cong I)' gam co phftn vlin thu(ie sCrhltu ella Cong ty (bao gam vlin gop, cae qu)' dll IIilva 19i ohu~ sau thu8 chua philo ph6i) .

Cong I)' chua danh gia gia tri hQ'P Iy ella titi slm tili ehinb va eong n\1 tili ehiob ~i ngily k81 thuc nam tiliehinb do Thong til 56 2lO/2009/TT-BTC do B(i Tili ehinh dli ban hAnh ngay 06 thlmg 11 nam 2009("Thong Iu 210") ciing obu eac quy djoh hi~n hilob chua cOhuerng dAne\l thS vS vi~e xac djnh gia tri hQ'P1y eua cae tili silo tili ehiob va eoog 0\1 tili chinh. Thong IU 210 yeu cilu lip d\l1lg Chuftn mile bao eao tilichinb Qu6e t8 v~ vi~ mnh bay bao eao titi chinh va thuy81 minh thong tin d6i vrn eong e\l tili chinbobung kbong dua m huerng dftn Iuong duong eho vi~e dimb gill va ghi ob~ COnge\l titi chinb bao gam eaap d\l1lg gia tri hQ'PIy, obfun phil hQ'Pvrn Chuftn mile bao cao tili ehinh Qulic t8 .

Myc tieu quao I)' riii to tili ehioh

Coog I)' dii xay dlffig h~ th6ng qulm Iy rili to obfun phat hi~o va dimb gill eac nii TOrna Coog I)' phili ehju,thi8t l~p cac ehinb sach va quy trinb ki~m soa! rili TOCrmire ehdp nh~ du\1C. H~ th6ng qulm Iy rili todu\1Cxem x,,! I~i djoh ky nhiim phan imb obiing thay dlii elia di~u ki~o thi tTuimg va ho~ d(ing clia Cong1)' .

CONG TV CO pHAN BAo HIEM HANG KHONGTAng 15, loa nhit Geleximco, sli 36 Hoang du, Dling DaHa N(ii, CHXHCN Vi~1Nam

THUVET MINH BAo cio TAl CHiNH (Ti8p Iheo) MAU s6 B 09-0NPNTCac thuyit mlnh n,ry IiI m(j/ b9 pMn h(7JJthanh va cdn atr(Jc a(Jc a6ng tht'ri vat bao cao tal chtnh kem theo

•••••••••••••••••••••••••••••••I.

•I-~

Quan If rUiTO if gia

Riii ro baa bi@m

.-.

3111212014VND

77.594.615.076965.235.238279.648.493

Tili ,in3111212015

VND105.014.345.230

351.952.123396.389

3111212014VND

73.166.771.198215.140.498613.944.178

Congnv3111212015

VND72.590.704.726

482.043.341349.253.961

00 la My (USD)Euro (EUR)OOngtie. khae

Phtin tfch d{5nh@ d61 Vljl ngo(ll t~

Cong ty eM y€u chju ilnh huimg eua thay d{,i tY gia eua Do 1aMy .

Cae e6 phi€u do Cong ty n~ giii bi ilnh huimg bOi cae nii ro thi truimg phil! sinh til tiOOkhong eh~eeh~ v€ gia trj lucmg lai eua e6 phieu dftu lu. Cong ty qulin I)' nii TO v€ gia e6 phi€u bing each thiet I~ph~ mire dftu lu. H(ii d{,ng Qulin trj ella Cong ty cling xem xet vii ph<!duy~t cae quy€t dinh dau lu vilo ellphieu OOu ngilnh nghe kinh doanh, ci\ng ty de dau tu, v.v. Cong ty dilnh gia nii ro v€ gia e{, phieu hikhong dang k€ .

Neu tY gia Do la My so vm D{,ng Vi~t Nam tilng/giilm 10% thi 19i OOu~ntruae thue !rong nam ella Congty sl! tang/giilm luang irng 3.242.364.050 VND. Ty I~ thay d6i 10% duge Ban T6ng Giilm dlJc sir d\lDgkhi phan tieh nii to tY gia vii the hi~n dilnh gia eua Ban T6ng Giilm d[;e v€ mire thay d6i e6 the e6 eua tYgia. Philn tieh d(i nh~y vm ngo~i t~ chi ap d\lDg eho cae si\ du ella cae khoan m\le ti€n ~ bing ngo~i t~ ~ithiri diem eu6i niim vii di€u ehinh vi~e danh gialiU cae kholin m\le nily khi e6 10% thay d6i eua tY gill.

30

Gia trj ghi s6 ella cae tili slin bing ti€n vii eong ng pMi Ira co g6e ngo~i t~ l(li thiri diem eu[;i nam OOusau:

Quan If rUl TO vi gia c6 phliu

Cong ty th\le hi~n m(it s[; cae giao dieh e6 g[;e ngo~i ~, theo do, Cong ty so ehiu nii ro khi e6 bien d(ingv€ tY gill.

Rlii ro thi truirng

Ho~t d(ing k:inh doanh ella Cong ty so eM y€u ehiu nii ro khi co S\l thay d{,i v€ tY gia hlli doai vii gill.Cong ty khong th\le hi~n cae bi~n philp philng ngira nii ro nily sau khi Ban T6ng Giilm d[;e d3nh gia chiphi de th\le hi~n phong ngila nii ro tY gia hay nii ro v€ gia co the eao han chi phi phil! sinh do nii ro thitruimg khi co Sl' !hay dlli v€ tY gia h[;i doM vii gia trong luang lai.

Mire d(i thuimg xuyen vii tiOOehilt nghiem Ir\mg ella b{,i thuimg bao hi€m bi tile d(ing bOi OOi€uyeu tll.veu tll dang eM 'S ooilt Iii mire d(i gia lling sll truimg hQJJtranh ehilp lien quan dan toa an v1in chua dugegiili quyet ho~ xli I)' eh~ Irong thiri gian dili. L<impMt uOc tiOOciing Iii OOantll dang k€ do giili quy€tnhfrng truimg bQJJnily thuimg keo dili qua nhi€u nam. Cong ty quim JY OOfrngnii ro nily thong qua chienluge eung eilp bila hi€m, xay d\IDg ti I~ phi giii l~i hQJJ I)' eho timg slin philm bao hi€m, s~p xep tili blinhi€m hQJJI)' vii eM d(ing giili quy€t Mi thuimg .

Rui ro ella bilt kYhQJJd{,ng bao hiem nilo Iii kM nling xay ra Sl' k:i~ bilo hiem vil tinh khong eh~e eh~nella s[; ti€n b{,i thuimg bilo hi€m thoo hQJJd{,ng. Blin ehilt ctia hQJJd{,ng bilo hi€m Iii nii ro xily ra Sl' ki~nbilo hi€m ngilu OOienvii do d6 khong the dl' doan truae duge .

CONG TY c6 pHAN BAO HrEM HANG KHONGTfulg 15, tila OOilGeleximeo, sll 36 Holing du, Dllng Da Bao elIo tili cbiobHil N(ii, CHXHCN Vi~t Nam Cho nam tili ehiOOket thile ngAy 31 thling 12 nam 2015

THUYET MINH BAo cAo TAl CHiNH (Tiep tben) MAD s6 B 09-DNPNTCac thuyit mlnh nay la m{51b{5 pMn h(fJJthanh va crin dl4fc drc dang thOi Vln baa cao tal chfnh kem thea

30. CONG CIJ TAl CHiNH (Ti~p tben)

••••••••••••••••••••••••••••••••••

••••••••••••••••••••••••••••••••••

CONG TY co pHAN BAO HIEM HANG KHONGTdng 15, toa nhil Gelexirnoo, sA 36 Hoang CAll,DAng Da Bao cao tili chinhHil N(li, CHXHCN Vi~t Nam Cho nam ill chim k~tthUc ngily 31 thang 12 Dam 2015

THUYET MINH BAo cAo TAl CHiNH (TiSp thea) MAU so B 09-DNPNTCac thuy€t minh niJy lil mljt hi) phon h(/J1thanh va cdn tlU(1ctI()Ctlimg thOi w]i bao cao tai chinh kem theo

30. CONG CI) TAl cHiNH (TiSp theo)

Rui ro tin d\lng

Rui TO tin d\tng xay ra khi m(\t khach hang ho~c dAi tac khong dap (mg dugc cac ngbIa V\I trong hQ"Pd6ngcffin d~n cac tAn thili tili chinh cho Cong ty. Cong ty co chinh sach tin d\lIlg phil hQ"Pvii thuOng xuyentheo d5i tlnh hJnh dS danh gia xem Cong ty co chiu nii TO tin d\mg hay kMng. T~i ngily 31 thang 12 nam2015, Cong ty co m(lt sA khoan cong ng phili thu dii qua h~ thanh toan, theo do, Cong ty th\IC hien trichI~ d\I phOng phili thu kho doi vo; sA tiSn Iii 40.580.474.549 VND (~i ngily 31 thang 12 nam 2014 Iii39.589.225.160 VND) .

Quan Iy Tui TO thanh khoan

M\lc dich quiln Iy nii TO thanh khoan nhiim dam bao dll ngu6n vAn as dap (mg cae ngbIa V\I tili chinh hi~n~i vii !rong tucrng lai. Tinh thanh khoan ding duge Cong ty quan I)' nhiim diim ban muc ph\l !r(li giftaclIng ng d~n ~ vii ill san dSn h~ !rong Dam iJ mirc co tilt! dugc IdSm smit dAi vo; sA vAn mil Cong tytin rdng co thS 1«0 ra trong nam do. Chlnh sach ciIa Cong ty Iii theo d5i thuOng xuyen cac yeu cAu vSthanb khoan hi~n ~ivii d\I ki~n !rong tuong lai nhiim diim bio Cong ty duy tri dll mirc d\I phOng tiSn m~t,vii du vAn mil cac cA dong cam k~t gop nhiim <lap (mg cac quy dinh vS tinh thanb khoan ngiin h~n vii dilih~hon .

Cac bang duo; day trinb bay chi ti~t cae muc dao h~n theo hQ"Pd6ng con 1<J.idAi vo; tili san tili chinh viicong ng tili chinh phi pMi sinh vii thlri h~ thanb toIin nhu dii duge thoa thl$I. Cae bang nily dugc trinbMy d\Ill tren dong tiSn chua chiet khilu cOatili san ill chinh vii dong tiSn chua chiet khilu ciIa cong ng tilichinh tinh theo ngay s6m nhilt mil Cong ty phili trIi. Viec trinb bay thOng tin ill san tai chinh phi pMisinh Iii cdn thi€! dS hiSu dugc vi~c quan I)' nil TO thanb khoan clla Cong ty khi tinh thanh khoan dugcquiln Jy !ren co sir cong ng vii tili san thudn .

DtrOi 1 nAm Tir 1 OOn5 nAm TAng cOng31/12/2015 VND VND VNDTien va cae khmin tll'cmg dll'ong tien 212.696.840355 212.696.840355Phili thu khilch hang vii pMi thu khac 106.400.884.820 106.400.884.820 Jmu tu ngiin h••• 297.366.306.760 297.366.306.760 ~mutudaih~ 3.367.200.000 244.208.733.333 247.575.933.333D\I phOng b6i thuOng nhugng tai 48.231.141.355 48.231.141.355bao hi~mTai san tai chinh khae 1.179.875.928 1.179.875.928

T6nge(\ng 668.062.373.290 245.388.609.261 913.450.982.551

31/12/2015Phiri trIi ngulri ban va phil; tra .khac 151.192.807.861 1.000.000 151.193.807.861

D\I phong b6i thuOng bilo hii!mgAc vii 90.347.042346 90.347.042.346nh~ tai bao hi~mTAng e(lng 241.539.850.207 1.000.000 241.540.850.207

Chenb leeb thanb kboan tbuA.. 426.522.523.083 245.387.609.261 671.910.132.344

31

-.•••CONG TY co pHAN BAo HIEM HANG KHONGTdng 15, toa nhil Gel.ximeo, sf, 36 Hoang C~u, Df,ng Da Bao clio tAi ehinhHil N(li, CHXHCN Vi~t Nam Cho nam tili ehinh ktlt tMe ngily 31 thang 12 nam 2015

TJlUYET MINH BAo cAo TAl CHiNH (TiSp theo) MAu so B 09-DNPNTCac IhuyJI mlnh nay ta mQIbQph(in h(1JJlhiinh va can alr(1ca(Jc a6ng IMI w,!1baa caa lal chinh kem Ihea

30 . CONG CV TAl CHINH (Titlp theo)

Quan Iy rui ro thanh khnan (Tii!p theo)

Dum 1 nim Tir 1- 5 nim TAng c(lng31/1212014 VND VND VNDT~n va cae khoan tucrng <1uong tien 155.608.688,842 155.608.688.842

Phili thu khileh hilng vil phili thu khile 121.116.365.728 121.116.365.728

D~u to ngin h~n 469.417.769278 469.417.769.278

D~u to dili h~ \16.413.920.333 116.413.920.333

D\r phOng bbi thuimg nhuQ11gtai 63.102.935.078 63.102.935.078bilO hiemTili san tili ehinh khae 1.204,745.590 1.204.745.590

Tang c(lng 809.245.758.926 117.618.665.923 926.864.424.8493111212014Phili trii nguiJi ban vil phili tra khae 144.103.919.113 144.103.919.113D\l phong bbi thuimg bao hi~m gae vil 97.236.634.369 97236.634.369nh~ tai baG h ifmTangcgng 241.340.553.482 241.340.553.482

Chhh I~ch thanh khoan thuAn 567.905.205.444 117.618.665.923 685.523.871.367

so mr vA GIAO DICH VOl cAc BEN LIEN QUAN

Ban Tf,ng Giiim df,e diinh gia rili TO thanh khoan 6 mue thlip. Ban Tf,ng Giiim df,e tin to6ng rfuJ.gCong tyeo th~ ~o ra dli ngubn ti~n d~ dap irog cae nghia V\l tili ehinh khi dtln h~n .

M6i quan heCM s6 hihJ (Thom vim-ngay 201812015)

CM sahihJ

CM s6 hihJ (Thom vf,n ngay 2611012015)

CM s6hihJ

CM s6hihJ

32

Danh sach cae biin lien quan:

BeD lieD guan

Tang Cong ty Hang khong Vi~t Nam

Cong ty ca phdn Nam Vi~

Cong ty ca phdn Xulit nh~p khAn Tang hQ'PHa N(li

Cong ty ca phdn HUM

Cong ty ca phdn Hoa ehAt Cong nghi~p Tiin Long

31.

•.'.'••••••••••••••••••••••I ••••

THUYET MINH BAo cAo TAl CHiNH (Ti@ptheo) MAU so B 09-DNPNTCac thuyit minh mly IiI mpf M pMn h(1JJthiInh viI can aJJrfcapc a6ng thin Viti bao cao tiIi chinh kern theo

siJ da ch" yeu viti cae ben /ien quan tfl.ingiiy kit thuc nlim tiii chinb:...•~.

'0

31/1212014VND

2.307.0 16.149

23.445.244.195

31/1212015VND

2.000.000.000

Bao cao tai chinhCho nilm tai ehinb k€t thUe ngay 31 thang 12 nilm 2015

33

Cling ty C6 phlin HUMCh i tm e6 tlte

Cling ty C6 phlin Hoo chit cling nghifp Tan LongChi tni e6 tlte

Ban T6ng Giam lI6cLu(Jl1g, thuimg eua Ban T6ng Giam d6e

Hqi d6ng Quan trj w Ban ki~m soatPhil efip, thillan

T6ng Cling ty Hang khling Vift NamDoanb thu hiln bi€m glleChi b6i thuimg bao hi€m glleChi tm e6 tlte

Cling ty C6 phlin Nam ViftChi tm e6 tlteell tlte phili tm

Cling ty ell phlin Xnit nh¥P khiu T6ng h\l'PHa NqiCh i tm e6 tlte

Cling iIoiln T6ng Cling ty Hang khling Vift NamCh i tm e6 tlte

T6ng Cling ty Hang khling Vift Nam

PhAi thu phi boo hi€m glle

Phili tni cae khoan chi phi biln hi€m g6e

Cling ty ell phlin Nam Vift

Phili tni e6 tltc

Trong nam, COng ry ilii c6 c4c giao dich ch" yeu vtfi cae ben lien quan nha sou:

CONG TY co pHAN BAo HlEM HANG KHONGTfutg IS, toa nM GeleximeQ, sll 36 Holing call, Dllng DaHa N(li, CHXHCN Vi~t Nam

31. SO mfvA GlAD DICH VOl CAC BEN LIEN QUAN (Ti@pthen)

••••••••••••••••••••••••••••••••••

•II••••••,.••••••••••••••••••••••••i.L

CONG TV CO pHAN BAO IDEM HANG KHONGTiing IS, tila nM Geleximco, 56 36 Hoang du, B6ng Da Bao eao tili ehinhHit Ngi, CHXHCN Vi~t Nam Cbo n!im tili cbinh kilt thuc ngay 31 thang 12 n~m 2015

THUVET MINH BAo cAo TAl CHiNH (Tii!p theo) MAU SO B 09-DNPNTCac thuydt minh n,ry la m(5lb(5phtin h(7JJthanh va cdn iJU(1ciJ(Jc iJ6ng tMi vat bao cao tai chinh kem theo

32. SO LI~U SO SANH

s6 li~u so silnh lit s6 li~u tren bao cao tili cbinh cbo n!im tili cbinb kilt thuc ngay 31 thang 12 n!im 2014 diidugc ki8m toano

Nhu trinh My ~i Thuyi!t minh s6 03, k8 tir ngay 01 tbang 01 n~m 2015, Cong ty dii ap d\IDg Thong tu 56200/2014m-BTC do Bg Tili chinh ban hanh ngay 22 tbang 12 n!im 2014 ("Thong tu 200") v8 huangdiin cbi! dg k8 toan cho doanh nghi~p. BAng tbiri, Cong ty ding phan lo~i I~i mgt 56 cbi tieu tren bao caotili chinh cho m\lC dlcb so sanh.

Theo d6, m(lt 56 chi tieu ddu n~m tren Bang din d6i k8 toan, Bao cao k8t qua ho~t dgng kinh doanh vaBao cao luu chuyfu ti8n t~ dii dugc pban lo~i nhu sau:

Tal ngay 3111212014

KHOANMVC Mis6 sAdi bio eao PhiD lo,i I,i sA sau phio lo,i laiVND VND VND

A. TAISANNGAN~ 100 989.110.366.251 (60.000.000.000) 929.110.366.251

I. TiAnva eie khoa. hro'ng dllllDgliAn 110 262.727.820.786 (l08.000.000.000) 154.727.820.7862. Cae khoan tocrngtlucrngti8n 112 218.000.000.000 (l08.000.000.000) 110.000.000.000

II. Cae khoan din t~ tii ebinb ngin b,n 120 404.739.879.000 48.000.000.000 452.739.879.000I. Diu to ngfulbl!D 121 412.193.032.549 48.000.000.000 460.193.032.549

III. Cae khoan phii tbu ngin b,n 130 122.413.505.402 1.782.362.779 124.195.868.1813. Cae khoan pbili lb. khae 135 4.561.547.761 1.782.362.779 6.343.910.540

V. rai san ngin b,n khae 150 . 12.548.049.855 (1.782.362.779) 10.765.687.0765. Tili san ngfulh3Dkhae 158 1.782.362.779 (1.782.362.779)

B. TAJ sAN DAJ II~ 200 51.542.673.911 60.000.000.000 1ll.542.673.911 ~

m. Cie khoan diu hr tai ebinb dai b,n 250 37.990.000.000 60.000.000.000 97.990.000.000 'AllI. Ddu to dilibl!Dkh!c 258 37.990.000.000 60.000.000.000 97.990.000.000 :-

Nim2014 >--

cuinEu Mis6 sa di bao elio Pbin loai lai sa sau phin loai laiVND VND VND

I. Chiphikhaeh03td9ngkinhdoanhhilohi~m 17 81.549.816.672 1.549.934.867 83.099.751.539

- Chi phi We hmlt ap"g kinh doanh boo hiim 17.2 71.199.329.530 1.549.934.867 72.749.264.397

2. Chiphiquin I)' dOlL-mnghi~ 26 32.511.990.660 (2.672.074.256) 29.839.916.404

3. Chiphikhae 32 288.272.296 1.122.139.389 1.410.411.685

34

•...-------------------------------_._-----~••••••••••••••••••••••••••••••••••C6NG TY c6 PHAN BAo HIEM HANG KH6NGTAng 15, toa nha Geleximco, s6 36 Hoang cilu, D6ng DaHa N(\i, CHXHCN Vi~t Nam

THUYET MINH BAo cAo TAl CHiNH (Tii\p theo)Cac thuyJt minh nily /il mQt bQphfin h(7p thanh va cdn al41c apc a6ng thiJi Vl;i bao cao tai chinh kern theo

33. s6 LltU SO sANH (TI@p theo)

Bao cao tili chlnhCho nam tal chlnh ket thuc ngay 31 thang 12 nam 2015

MAU s6 B 09-DNPNT

CHiTiEU

I. LU'Ucbuyen t1@ntil"ho,t a(\ng kinh dU81lhI. TiBn thu tit ban Mng, cung clip dich vv va doanh thu khac2. TiBn chi tm cho nglleri cung clip Mng h6a va djch vv3. TiBn chi tra eho nglleri lao d(\ng4. nBn chi n(\p thu@thu nh~p doanh nghi~p5. nBn thu khae tit hoat d(\ng kinh doanh6. TiBn chi khae eho hoat d(\ng kinh doanhLU'Uchuy@n ti~n tbuin tir ho,t ill/ng kinh doanh

II. LU'Uchuy@n ti~n tir ho,t al/ng iliu torl.nBn thu tit thanh Iy, nhllgng ban TSCD va cae tai san dai han khae2.nBn chi cho vay, mua cae eong ell ng eua don vj khac

3.TiBn thu h6i eho vay, ban lsi cae cong Cllng eua dan vi khae

4.nBn chi dliu III gop vbn vao dcrn vi khac5.nBn thu h6i dliu tu gop vbn vao dcrn vi khae6.nBn thu Hiicho vay, ebttle va Igi nhu~n dugc ehia

LU'Ucbuyen tii\n thuin tir ho,t ill/ng aiu til

LU'Uchuy@n ti~n thuin trong namTli\n va cae khoan tU"O'llgiltnrJlg tl~n cu61 nlim

~~

Nguy~n Thj Thu HtnrJlgNgJriri lip bl@u

Ha N(ji, ngily 30 thang 3 nam 2016

Ma s6

01020305060720

222324252627

305070

S6 aa bao cao

VND

603.967.221.149(523.094.039.196)(24.779.798.846)(33.885.820.433)369.297.802.142

(374.959.425.130)16.545.939.686

(627.000.000.000)

654.000.000.000(152.148.482.700)

Nlim 2014Phin 10.,11,1

VND

189.268.832.519(173.994.294.798)

(729.098.888)26.990.601.110

(365.005,329.854)335.732.430.320

12.263.140.409

Trftn TrQng DungTang Glam il6c

S6 sau phin 10.,1I,i

VND

793.236.053.668(697.088.333.994)(25.508.897.734)(6,895.219.323)

4.292.472.288(39.226.994.810)

28.809.080.095

909.091(633.000.000.000)

561.202.068.492

38.331.656.337

(35.964.450.444)

(28.655.370.349)154.727.820.786

~p .~.

35

I'V"

Documents

Deloitte....2 Ten Deloitte dU'Q'c dung de chi mol ho~c nhi~u thanh vien cua Deloitte Touche Tohmatsu Lirrited, mQt c6ng ty TNHH co trv so~; Anh. va m