cao tai chinh...Tong Cong ty Co phan Bao hiem Ouan 8(>i THONG TIN CHUNG TONGCONGTY TOng Cong ty COphan Bao hiem Ouan BOi ("TOng Cong ty") duocthanh I~ptheo Giay phep Thanh lap va Hoat

rang Cong ty ce phan Bao hi~rnQuan f>Qi

Bao cao tai chfnh Quy IV

Ngay 31 thang 12 narn 2019

Sao cao cua San TOng Glam d6c 3

Tong Cong ty Co phan Bao hi~m Ouan £)Qj>,

MVC Ll,IC

Trang

Thong tin chung 1-2

Sang can d6i ka toan 4-7

Sao cao kat qua hoat dong kinh doanh 8-12

Sao cao luu chuyen ti~n t$ 13 -14

Thuyat minh bao cao tal chinh 15 - 46

Tong Cong ty Co phan Bao hiem Ouan 8(>i

THONG TIN CHUNG

TONG CONGTY

TOng Cong ty CO phan Bao hiem Ouan BOi ("TOng Cong ty") duoc thanh I~p theo Giay phep Thanhlap va Hoat dong so 43/GP/KDBH ngay 8 thang 10 narn 2007 do Bo Tai chinh cap I~mdal,Jva Giayphep dieu chinh gan nhat la 43/GPDC30/KDBH ngay 31 thang 12 narn 2019.

Mot so thong tin quan trong cua TOng Cong ty bao gOm:

Ten Cong ty: TOng Cong ty CO phan Bao hiem Quan BOi

Dla chi tru sa chinh: Tang 15, Tea nha MIPEC, so 229 Tay SO'n, Nga TU' Sa, Bong Da, Ha NOi.

Linh Vl,J'Cheat dong: Kinh doanh bao hiem phi nhan tho, tal bao hiem; heat dong de pheng, hanche rui ro, ton that; giam dlnh tOn that, giai quyet bOi thU'cyng,yeu cau ngU'CYith(.r ba bOi hoan: heat dong dau tu, xay dl,J'ngva cac heat dong khac theoquy dlnh cua phap luat,

Mc;lnglU'cYiheat dong: 64 cong ty thanh vien tren ca nU'cYc

Nhan vien: 1.687 nhan vien tc;lingay 31 thang 12 nam 2019 (1.465 nhan vi€ln tc;lingay 31thang 12 nam 2018)

. Von dieu Ie: 1.300.000.000 VND tc;lingay 31 thang 12 nam 2019

1

Tong Cong ty Co phan Sao hiem Ouan f)QiBAa cAo COA BAN TCNG GIAM DCC

'HQI f)ONG:,QIJAN TR!

Cac thanh vien Hoi dong Ouan tr] trong ky va vao ngay lap bao CaDtal chinh Quy IV nhu sau:

6ng Uong Dong HU'ng6ng Nguyen Quang Hien6ng DU' CaD SO'n6ng Phan PhU'O'ngAnh6ng La Viet Hai

BAN KII!M SoAT

Chu tichPh6 chu tichThanh vianThanh vienThanh vlen

BOnhiem ngay 05 thang 4 narn 2017BOnhiern ngay 01 thang 6 narn 2018BOnhiern ngay 29 thang 3 nam 2017BOnhlem ngay 29 thanq 3 nam 2017SO nhlem ngay 05 thang 4 narn 2017

Cac thanh vien Ban Kiem soat trong ky va vao ngay lap baa CaDtal chinh Quy IV nhu sau:

Sa Nguyen Thi Phuonq ThUyBa DU'O'ngTh] Thanh NgaBa La Thi Hai Ninh

BAN TONG GIAM DOC

TrU'ong banThanh vianThanh vien

BOnhiern ngay 29 thanq 3 nam 2017BOnhlern ngay 29 thang 3 nam 2017Mien nhiern nqay 18 thang 9 nam 2019

Cac thanh vien Ban TOng Giarn doc trong ky va vao ngay I$p baD CaDtai chinh Quy IV nhU'sau:

6ng La NhU' Hai6ng Nguyen D(J'c Tu~m

Q.Ph6 Giamdoc_Giam doc taichinhPh6 TOng Giam docPh6 TOng Giam doc

NGU'OI D~I OleN THEO PHAp LU~T

nhi$m ngay 29 thang 1 nam 2019BOnhi$m ngay 10 thang 8 nam 2017

BOnhi$m ngay 26 thang 5 nam 2017BOnhi$m ngay 18 thang 8 nam 2017

NgU'Crid9i di$n thea phap lu$t cua TOng Cong ty vao ngay I$p baD CaDnay la ong Uong Dong HU'ng,ch(J'c danh: Chu tich HOi dong quan trio

Ba Ngo BichNgoc dU'Q'cong Uong Dong HU'ng uy quy€m ky baD CaDtai chinh Quy kem theo cho giaido9n tai chinh ket thuc ngay 31 thang 12 nam 2019 theo Giay uy quy€m so 1518/2018/GUQ - MICngay 01 thang 6 nam 2018

2

Tong Cong ty Co phan sao hiem Ouan f)QiBAo cAo COA BAN TONG GIAM DOC ," "."\···f.'

Ban TOng Giam doc TOng Cong ty trlnh bay bao cao nay va bao cao tai chlnh QuyJV,cua TOng Congty k~t thuc ngay 31 thanq 12 narn 2019. jy k'Ji :":.~'-:i .. r : \i\::li'~;-i.: nam 2G19.

f' -, ••, ~ I~\>l';::"'t: }/:,l",,' ..:~t " .. ,~

TRAcH NHleM COA BAN TONG GIAM DOC DOl Val BAo cAo TAl CHINH

Ban TOng Glarn doc chiu trach nhlern dam bao bao cao tal chfnh cho tLl'ng giai doan tai chfnh phananh trung thuc va hop Iy tlnh hinh tal chfnh, ket qua heat dong kinh doanh va tlnh hinh luu chuyentlen te cua TOng Cong ty trong kyoTrong qua trlnh I~p bao cao tal chfnh Quy IV nay, Ban TOng Giamdoc can phai;

... lua chon cac chfnh sach k~ toan thfch hop va ap dl,mg cac chfnh sach nay mot each nhat quan:

... thl,l'c hien cac danh gia va U'cYCtfnh mot cach hQ'p Iy va th~n trong;

... neu ra cac chu~n ml,l'c k~ toan ap dl,mg cho TOng Cong ty c6 dU'Q'ctuan thu hay khOng va tat canhCrng sai lech trong y~u so vcYinhCrng chu~n ml,l'Cnay d§ dU'Q'ctrinh bay va giai thfch trong baocao tai chfnh giCra niE3ndo; va

... I~p bao cao tai chfnh Quy IV tren cO'sa nguyen t~c hO<;itdong lien ti.,JctrLYtrU'ang hQ'p khOng th~cho r~ng TOng Cong ty se tiep tl,lChO<;itdong.

Ban TOng Giam doc chiu trach nhiem dam bao viec cac sO sach ke toan thfch hQ'p dU'Q'clU'u giCrd~phan anh tinh hinh tai chfnh Quy IV cua TOng Cong ty, vcYimlic dO chinh xac hQ'p Iy, t<;iibat ky thaidi~m nao va dam bao r~ng cac sO sach ke toan tuan thu vcYiche dO ke toan d§ dU'Q'cap dl,lng. BanTOng Giam doc cOng chiu trach nhiem ve viec quan Iy cac tai san cua TOng Cong ty va do d6 phaithl,l'c hien cac bien phap thich hQ'pd~ ngan chi;ln va phat hien cac hanh vi gian I~n va nhCrngvi ph<;imkhac.

Ban TOng Giam doc cam ket d§ tuan thu nhCrng yeu cau neu tren trong viec I~p bao cao tai chfnhQuy IV kem theo.

CONG BO COA BAN TONG GIAM DOC

Theo 'I kien cua Ban TOng Giam doc, bao cao tai chfnh Quy IV kem theo phan anh trung thl,l'Cva hQ'p1'1 tinh hinh tai chfnh Quy IV cua TOng Cong ty vao ngay 31 thang 12 nam 2019, k~t qua hO<;itdongkinh doanh va tinh hinh lU'u chuy~n ti~n te Quy IV cho giai dO<;intai chfnh sau thang ket thuc cungngay phu hQ'p vcYicac Chu~n ml,l'Cke toan Viet Nam, Che do ke toan doanh nghiep Viet Nam, cachU'cYngd~n ke toan ap dl,lng cho cac doanh nghiep bao hi~m va cac quy dinh phap Iy c6 lien quanden viec I~p va trinh bay bao cao tai chinh Quy IV.

doc,j

Ba Ngo Bich NgocPh6 TOng Giam doc

Ha NOi, Viet Nam

Ngay 20 thang 01 nam 2020

3

T6ng Cong ty C6 phan Bao hiem Ouan £)Qi

BANGCAN £)01K~ ToAN QUY IVngay 31 tMng 12 narn 2019 .

B01a - DNPNT

') ._i , I' . :'j, . ./ '-,.J it. _, ':_

Ngay 31 thang 12 Ngay 31 thang 12Ma ThuytJt nem 2019 nem 2018

.< TAl SAN minh VND VNDso

100 A. TAl SAN NGAN H~N 4.355.819.113.550 3.064.003.664.655

110 I. Tien va cac khoan tU'O'ngdU'O'ngt;en 4 12.745.457.782 156.256.509.455

111 1. Ti~n 12.745.457.782 21.256.509.455112 2. Cac khoan tU'O'ngcU'O'ngti~n - 135.000.000.000

120 II. f)§u tUI tal chinh ngan h~n 5 2.679.690.321.999 1.762.535.839.499121 1. Dflu tU' ngan han 187.508.449.999 163.318.294.435122 2. D1,I'ph6ng giam gia cflu tU' ngan

han (6.818.128.000) (58.282.454.936)3. £)~u tu narn gil) clln nqay dao

han 2.499.000.000.000 1.657.500.000.000

130 III. Cac khoan pM; thu ngan h~n 6 827.756.592.010 552.970.577.461131 1. Phai thu cua khach hang 391.303.245.339 239.770.058.867131.1 1.1.PMi thu v~ hQ'paong Mo hi{;m 391.303.245.339 239.770.058.867132 2. Tra mroc cho ngU'Cl'iban ngan

h~n 223.133.512.034 156.313.817.996136 3. Phai thu ngan han khac 222.783.366.894 165.582.503.832137 4. D1,I'ph6ng phai thu ngan han

kh6 c6i (9.463.532.257) (8.695.803.234 )

140 IV. Hang ton kho 2.705.302.912 3.562.405.924141 1. Hang tOn kho 2.705.302.912 3.562.405.924

150 V. Ta; san ngan h~n khac 90.786.322.662 73.298.663.921151 1. Chi phi tra truce ngan han 85.413.125.072 67.141.771.468151.1 1.1.Chi phi hoa hong chu« phan b6 7 83.042.472.394 64.912.970.454151.2 1.2. Chi phi tra truce ng~n h;;Jnkhae 2.370.652.678 2.228.801.014152 2. Thue GTGT cU'<;>,ckh~u trCr 4.960.872.951 4.842.854.403

·154 3. Thue va cac khoan cac phai thuNha nU'<Yc 412.324.639 1.314.038.050

190 VI. Ta; san tal bao h;~m 18 742.135.116.185 515.379.668.395191 1. D1,I'ph6ng phi nhU'<;>,ngtai

bao hillm 387.179.256.314 273.094.927.210192 2. D1,I'ph6ng bOi thU'Cl'ngnhU'<;>,ng

tai bao hillm 354.955.859.871 242.284.741.185

I

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4

Tong Cong ty Co phan Sao hiem Ouan 8(>i

BANGCAN £)01K~ ToAN QUY IV (tiep theo)ngay 31 thang 12 narn 2019

B01a - DNPNT

Me Thuy{;tNgay 31 thang 12 Ngay 31 (hang 12

nam 2019 nem 2018s6 TAl SAN minh VND VND

200 B. TAl SAN oAI H~N 614.040.960.052 613.560.396.532

210 I. Cae khoan pMi thu dili hiiln 12.096.417.198 12.491.417.194218 1. Phai thu dai han khac 12.096.417.198 12.491.417.194218.1 1.1.Ky quy bao hiem 8 7.000.000.000 7.000.000.000218.2 1.2. PMi thu dai hen khac 5.096.417. 198 5.491.417.194

220 II. Tili san co Clinh 419.973.742.219 420.212.483.072221 1. Tal san co dinh hCruhinh 9 59.639.074.720 55.673.668.358222 - Nguyen gia 84.049.922.637 76.242.165.182223 - Gia tri hao man luy k{; (24.410.847.917) (20.568.496.824)227 2. Tal san co dlnh vo hinh 10 19.267.176.409 17.575.989.555228 - Nguyen gia 21.422.609.124 19.516.533.380229 - Gie tri hao man luy k{; (2.155.432.715) (1.940.543.825)230 3. Chi phi xay dl,l'ngco ban do

dang 11 341.067.491.090 346.962.825.159

250 III. eso tIP tili ehinh dili han 5 128.440.000.000 128.440.000.000·251 1. £)~utu VaG cong tycon --253 2. £)~utu dai han khac 14 128.440.000.000 128.447.005.000254 3. Dl,I'phong d~u tu tal chinh dai

h<;ln - (7.005.000)

260 IV. Tel san dai hen khae 53.530.800.635 52.416.496.266·261 1. Chi phi tra tnroc dal han 53.530.800.635 52.416.496.266

270 TONG C¢NG TAl SAN(270 = 100 + 200) 4.969.860.073.602 3.677 .564.061.187

__ .' , •. ", ~ ''''oW'O- , .....~ .. "

Ngay 31 thfmg 12 Ngay 31 thang 12Ma Thuy§t nem 2019 nam 2018" NGUONVON minh VNO VNOsa

300 C. NO' PHAI TRA 3.490.178.257.941 2.689.155.342.370

310 I. N9' ngan h{Jn 3.415.852.845.818 2.644.816.917.334

311 1. Vay va no ng~n han 15 68.390.722.127 80.618.971.283312 2. Phai tra ngU'ai ban ng~n han 12 288.810.521.926 216.794.750.035312.1 2. 1.Phai tra ve hQ'po6ng Ma hitJm 285.914.262.119 213.823.049.375·312.2 2.2. Phai tra khac cho ngU'&iban 2.896.259.807 2.971.700.660313 3. NgU'ai mua tra ti~n trvoc ng~n

han 31.723.040.249 33.957.290.909314 4. Thue va cac khoan phai nop

Nha nuoc 13 36.700.744.399 16.997.815.330315 5. Phai tra ngU'ai lao dong 113.786.447.227 60.773.057.938316 6. Chi phi phai tra ng~n han 15.787.108.764 22.230.634.579318.2 9. Doanh thu hoa h6ng chua

dU'9'chU'cYng 16 116.917.261.454 88.685.084.677319 8. Phal tra ng~n han khac 17 594.248.687.118 405.675.978.604

10. Quy khen thU'cYngphuc lQ'i 4.536.883.376 650.557.250329 11. Dl,I'ph6ng nghi$p vu 18 2.144.951.429.178 1.718.432.776.729329.1 11.1.01,J'phOng phf beo hitJmgoc

va nhan tai beo hitJm 1.315.353.805.723 1.004.045.050.732329.2 11.2.01,J'phong b6i thU'ongMa

hitJm goc va nh~n (aiMa hiem 714.241.898.974 617.387.972.396329.3 11.3.01,J'phOng daa o(JngIan 115.355.724.481 96.999.753.601

330 II. N9' dili h{Jn 74.325.412.123 44.338.425.036333 1. Phai tra dai h<;lnkhac 17 28.333.880.207 27.750.396.207

·334 2. Vay va n9' dai h9n - -335 2. Daanh thu chU'a thl,l'c hi$n 45.991.531.916 16.588.028.829

Tong Cong ty Co phan Sao hiem Ouan 8¢i

BANG CAN DOl K~ ToAN Quy IV (tiep thea)ngay 31 thang 12 narn 2019

B01a - DNPNT

6

Tong Cong ty Co phan Bao hiem Quan 80i

BANG CAN £)CI K~ ToAN,Quy IV (ti~p thea)ngay 31 thanq 12 narn 2019

B01a - DNPNT

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Ngay 31 thang 12 NgiW 31 thang 12Ma Thuyet nam 2019 nam 2018

.< NGUON VON minh VND VNDso

400 D. VON CHO 56' HLrU 1.479.681.815.661 988.408.718.817

410 I. Von chu sa. nou 19 1.479.681.815.661 988.408.718.817411 1. Von g6p cua chu sa hCru 1.300.000.000.000 840.000.000.000411a 1.1.c6 phieu ph6 thOng c6 quyfm

bi{Juquyet 1.300.000.000.000 840.000.000.000419 4. Quy dl,J' trCrb~t buoc 30.056.366.248 22.968.395.100421 5. Lc;rinhuan sau thue chua

phan phoi 149.625.449.413 125.440.323.717421a 5.1. Lo! nhutu: sau thue chua phan

ph6i lOy ke c1encu6i namtruce 14.953.997.591 22.740.160.062

421b 5.2. Lc;rinhufJn sau thue chua ph{Jnph6i ky nay 134.671.451.822 102.700. 163.655

440 TONGCQNGNGUONVON(440 = 300 + 400) 4.969.860.073.602 3.677 .564.061.187

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BAacAo LU'UCHUY~NTI~N TI; QUY IVngay 31 thanp 12 [lam 2P1,~

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B03a - DNPNT

Cho giai c1o~mTai ehfnh kef thucngay 31 thfmg 12

nam 2019VND

Cho giai c10gnTei ehfnh kef thUengay 31 thang 12

nam 2018VND

I. LU'U CHUYEN TIEN TLr HO~T DONGKINH DOANH

01 1. Ti€ln thu tLl' ban hang, cung cap dich vuva doanh thu khac 2.753.161.653.356 2.308.878.997.166

02 2. Ti€ln chi tra cho ngU'CYicung cap hangh6a va dich Vl,J (2.825.247.609.094) (1.596.581.658.012)

03 3. Ti€ln chi tra cho ngU'CYilao dong (309.790.977.762) (247.006.045.202)04 4. Tien lai vay da tra (6.051.592.057) (3.750.603.911 )05 5. ThuE§thu nhap doanh nghi$p da nop (24.339.143.790) (32.033.152.076)06 6. Tien thu khac tLl' heat dong kinh doanh 1.748.887.952.750 699.263.591.72807 7. Tien chi khac cho heat dong kinh

doanh (648.194.497.574) (699.045.869.526)20 LU'u chuyen ti~n thuan tiP hoat dQng

kinh doanh 688.425.785.829 429.725.260.167

II. LU'U CHUYEN TIEN TLr HO~T DONGDAu TU'

21 1.Tien chi de mua sam, xay dl,mg TSC£)va cac tai san dai han khac . (7.268.853.349) (25.353.557.368)

22 2.Tien thu tLl' thanh Iy, nhU'O'ngbanTSC£) va cac tal san dai han khac 485.500.000 27.306.118.181

23 3.Tien chi cho vay, mua cac cong Cl,J nocua don vi khac (1.835.000.000.000) (1.299.500.000.000)

24 4.Ti€ln thu hoi cho vay, ban lal cac congCl,J no cua dO'n vi kMc 963.507.005.000 1.121.448.899.998

25 5.Tien chi dau tU' g6p von vao dO'n vikhac - (128.440.000.000)

26 6.Tien thu hoi dau tU' g6p von vao dO'n vikhac - 15.300.000.000

27 7.Tien thu lai cho vay, co hic va IO'inhu$n dU'O'cchia 131.409.690.025 110.258.998.423L'!'u chuy6n ti~n thu§n tiP ho~t dQngdautU' (746.866.658.324) (178.979.540.766)

III. LU'U CHUYEN TIEN TLr HOATDONG TAl CHiNH .

31 1. Tien thu tLl' phat hanh co phiE§u,nh$nvon g6p cua chu sa hCru - -2. Tien tra l<;3ivon g6p cho cac chu sa

32 hCru,mua l<;3ico phiE§u cua doanh nghi$paa phat hanh - -

33 3. Ti€ln thu tLl' di vay 378.752.252.342 529.155.057.01934 4. Tien tra nO'goc vay (360.980.501.498) (656.907.619.247)35 5. Tien tra nO'goc thue tai chinh - -36 6. Co hic, IO'inhu$n da tra cho chu sa

hCru (102.814.834.400) (109.600.000)

Mtls6 CH{TlEU

13

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Sa La Thi Thanh HaiK~ toan tru'ang

Sa Ngo Blch NqocPh6 Tong Giarn doc

Tong Cong ty Co phan BaD hi~m Ouan DQi

sAo cAo LU'UCHUY~NTH~N TI; QUY IVngay 31 thang 12 nam._2Q.1..9

S03a - DNPNT

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Cho giai doen Cho giai dor;mTel chfnh ktJt ihuc Tei chfnh k6t thucngay 31 thtmg 12 ngay 31 thang 12

Ma nem 2019 nem 2018s6 CHiTiEU VND VND

40 Luu chuy~n ti~n thuan tw hoat dQngtai chinh (85.043.083.556) (127.862.162.228)

50 Lwu chuy~n ti~n thuan trong ky (50 =20+30+40) (143.483.956.051 ) 122.883.557.173

60 Ti~n va twO'ng dwO'ng ti~n dAu ky 156.256.509.455 33.367.478.831

61 Anh hU'ang cua thay doi ty gia hoi doaiquy doi nqoai t$ (27.095.622) 5.473.451

70 Ti~n va twO'ng dwO'ng ti~n cuOi ky (70= 50+60+61) 12.745.457.782 156.256.509.455

Sa La Thl Thanh HUYElnPP Ke toan - Ke toan TH

Ha Noi, Vi$t Nam


Tong Cong ty Co phan Bao hiem Ouan DQi

T.HUY~T MINH 'BAo CAO-TAI GHINH QU)' IVtal ngay 31 thanq 12 nam2019

S09a - DNPNT

1."

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THONG TIN DOANH NGHlep

Tong Gong ty Go phan Bao hiem QUEmDOi ("Tong Gong ty") dU'Q'cthanh I$p theo Giay phepThanh lap va Heat dong so 43/GP/KDBH ngay 8 tMng 10 narn 2007 do Bo Tal chinh cap I~nd~u va Giay phep di~u chlnh g~n nhat la 43/GPDG30/KDBH nqay 31 tMng 12 nam 2019.

Mot so thOng tin quan trong cua Tong Gong ty bao gam:

Linh Vl,/'Cheat dong:

Tong Gong ty Go ph~n Bao hiem Ouan DOi

T~ng 15, Toa nha MIPEG, so 229 Tay SO'n, Nga TU' Sa, Dong Da,Ha NOi.

Kinh doanh bao hiem phi nhan tho, tai bao hiem; heat dong d~phong, han ch~ rui ro, ton that; giam dinh ton that, giai quyet baithuonq, yeu cau ngU'oi th(J' ba boi hoan; heat dong d~u tu, xay dl,/'ngve cac heat dong khac theo quy djnh cua phap luat,

Ten Gong ty:

Dja chi tru sa chinh:

M<;InglU'cYihO<;ltdong: 64 cong ty thanh vien tren ca nU'cYc

Nhan vien: 1.687 nhan vien t<;lingay 31 thang 12 nam 2019 (1.465 nhan vien t<;lingay 31 thang 12 nam 2018)

Von di~u 1$: 1.300.000.000.000 VND t<;lingay 31 thang 12 nam 2019

2.2 Chuan mvc va cn« d{) ke toen ap dlJng

Bao cao tal chinh cua TOng Cong ty dU'O'clap phu hO'Pvo'i Ch~ dO K~ toan ap dl,lng cho cacdoanh nghi$p bao hiE§mban hanh kem theo ThOng tU' 56 232/2012ITT -BTC ngay 28 thang 12narn 2012 cua BOTal chinh hU'ong dan ke toan ap dl,lng d6i voi doanh nghi$p bao hiE§mphinhan tho, doanh nghi$p tai bao hiE§mva chi nMnh doanh nghi$p bao hiE§mphi nhan tho nU'ocngoai va Thong tU' 56 200/2014ITT -BTC ngay 22 tMng 12 nam 2014 hU'ong dan che do ketoan doanh nghi$p, phu hO'Pvoi cac Chulm ml,l'CKe toan Viet Nam do Bo Tai Chfnh ban hanhtheo:

... Quy~t dinh 56 149/2001/Q8-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh b6nChuan ml,l'Ck~ toan Viet Nam (80't 1);

... Quyet dinh 56 165/2002/Q8-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sauChuan ml,l'Cke toan Viet Nam (80't 2);

... Quyet dinh 56 234/2003/Q8-BTC ngay 30 thang 12 nam 2003 ve viec ban hanh sauChuan ml,l'Cke toan Viet Nam (80't 3);

... Quyet dinh 56 12/2005/Q8-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sau Chuanml,l'Cke toan Viet Nam (80't 4); va

... Quy~t dinh so 100/2005/Q8-BTC ngay 28 tMng 12 nam 2005 ve viec ban hanh bonChuan ml,l'Cke toan Viet Nam (80't 5).

T6ng Cong ty C6 ph§n SaO hiem Ouan £)Qi

THUY~T MINH.BAo cAo "TAl cHiNH QUY IV (tiep theo)tal ngay 31 tha~g 1.2,nam 2019

B09a - DNPNT

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2. co50 TRiNH' BAY

2:1 M{Jcdich I~p bao eao tai chinh

TOng Cong ty da lap bao cao tal chfnh nay nharn dap Lmg cac yeu cau ve cong bo thOng tin,Cl,lthE§la theo quy djnh tal ThOng tU' so 155/2015ITT -BTC - HU'ong dan ve viec cong bo thongtin tren th] trU'cYngchung khoan, COng theo quy dinh t~i cac van ban nay,

Theo d6, bao cao tai chfnh dU'O'ctrinh bay kem theo va viec SLYdl,lng cac bao cao nay khongdanh cho cac doi tU'O'ngkhong dU'O'ccung cap cac thong tin ve cac thLl tl,lCva nguyen t~c vathong 1$ke toan t~i Viet Nam va hO'n nCrakhOng dU'O'cchLl dinh trinh bay tinh hinh tai chfnh,k~t qua ho~t dong kinh doanh va lU'u chuyE§ntien te theo cac nguyen t~c va thOng 1$ke toandU'O'cchap nh~n rong rai & cac nU'oc va lanh thO kMc ngoai Viet Nam.

2.3 Hinh thLPCso ke toan ap dlJng

Hinh thuc 50 ke toan ap dl,lng dU'O'cdang ky cLla TOng Cong ty la Nh~t ky 50 cai.

2.4 Ky ke toan nam

Ky ke toan nam cLla TOng Cong ty b~t d~u tCrngay 1 thang 1 va ket thuc ngay 31 thang 12.Bao cao tai chinh giCra nien do nay dU'O'cI~p cho ky ke toan sau thang ket thUc ngay 30thang 06 nam 2018.

2.5 Dan vi tilm t~ siPd{Jngtrong ke toan

Bao cao tai chinh dU'O'cI~p b~ng dO'n vi tien te SLYdl,lng trong ke toan cLla TOng Cong ty ladong Viet Nam ("VND").

3. cAc CHINHsACH KE ToAN CHUYEU

3.1 Thaydoi chinh sach ke toan

Cac chfnh sach cLla TOng Cong ty ap dl,lng trong viec I~p bao cao tai chfnh giCra nien dOdU'O'cap dl,lng nhat quan voi cac chfnh sach ke toan SLYdl,lng cho viec I~p bao cao tai chfnhnam trU'oc.

.16

Tong Cong ty Co phan Sao hiern Ouan £)¢i

THUY~T MINH sAocAo TAl CHINH QUY IV (tiep theo)tal ngay 31 thang 12 narn 2019

809a - DNPNT

Thai gian qua hfim M{fc (rich dV ph6ng

30%50%70%

100%

3.2 tu« va eae kho~n tU'O'ngdU'O'ngtitm

T!en va ca~ khoan tU'O'ngdU'O'n~tien bao gem tien mat tal quy, tien gCringan hang, cac khoan. dau tU' ngan han co thai han goc khong qua ba thanq, co tinh thanh khoan cao, co kha nangchuyen doi de dang thanh cac IU'O'ngtien xac dinh va kh6ng co nhieu rui ro trong chuyen doithanh tien.

3.3 Caekhoim phili thu

Cac khoan phai thu, bao gem cac khoan phai thu cua khach hang va cac khoan phai thu khac,dU'O'cghi nhan ban dau theo gia gOc va luan dU'O'cphan anh theo gia gOc trong thai gian tieptheo.

Cac khoan phai thu dU'O'cxem xet trich I~p dl,l' phong rui ro theo tuoi nO'qua h<;lncua khoannO'ho~c theo dl,l' kien ton that co the xay ra trong trU'ang hO'pkhoan nO'chU'a den h<;lnthanh .toan nhU'ng to chuc kinh te lam vao tinh tr<;lngpM san ho~c dang lam thu tl,lCgiai the; ngLi'ainO'mat Uch, bo trOn, dang bi cac cO' quan phap lu~t truy to, xet xCr ho~c dang thi hanh anho~c da chet. Chi phi dl,l' phong phat sinh dU'O'ch<;lchtoan vao chi phi quan Iy doanh nghi~ptrong kyo

80i vai cac khoan nO' phai thu qua h<;lnthanh toan thi muc trfch I$p dl,l' phong theo hU'angdan cua ThOng tU' sO228/2009!TT-STC do So Tai chinh ban hanh ngay 7 thang 12 nam 2009nhU'sau:

TCftren SaLl(06) tMng den dU'ai mot (01) namTCfmot (01) nam den dU'ai hai (02) namTCfhai (02) nam den dU'ai ba (03) namTCfba (03) nam tra len

17

Tong Cong ty Co phan Bao hiem Ouan DQi

THUY~T MINH BAo.GAo TAl CHINH QUY IV (tiep theo)tal ngay 31 thang 12 narn 2019

809a - DNPNT

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3. cAc CHINH S·ACH KE ToAN CHO YEU (tlep theo)

3.4 Tai san co ajnh hCPuhinh

Tal san co dinh hCruhinh duoc ghi nhan theo nguyen gia trCfoi gia tr] khau hao lOy ke.

Nguyen gia tal san co oinh hCruhinh bao g6m gia mua va nhCrngchi phi c6 lien quan true tiepoen viec dira tai san vao heat oong nhu dl,l' kien.

Cac chi phi mua sam, nang cap va OcSimcYital san co dinh duoc ghi tang nguyen gia cua taisan va chi phi bao tri, sLfa chCraduoc hach toan vao bao cao ket qua heat oong kinh doanhkhi phat sinh.

Khi tal san co oinh hCruhinh oU'Q'cban hay thanh Iy, cac khoan I§i hoac 10 phat sinh do thanhIy tai san (la phan chenh I$ch giCragiCratiem thu thuan tCfviec ban tal san vcYigia tri con l<;licLla tai san) oU'Q'ch<;lchtoan vao ket qua hO<;ltoong kinh doanh .

3.5 Tai san co ajnh va hinh

Tai san co oinh va hinh oU'Q'cghi nh$n theo nguyen gia trCfoi gia tri hao mon lOy ke.

Nguyen gia tai san co oinh va hinh bao g6m gia mua va nhCrngchi phi c6 lien quan trl,l'c tiepoen vi$c oU'a tai san vao SLfdl,mg nhU' dl,l' kien.

Cac chi phi nang c~p va OcSimcYitai san co oinh vo hinh oU'Q'cghi tang nguyen gia cua tai sanva cac chi phi khac oU'Q'ch<;lchtoan vao ket qua hO<;ltoong kinh doanh khi phat sinh.

Khi tai san co oinh vo hinh dU'Q'cban hay thanh Iy, cac khoan I§i ho$c 10 phat sinh do thanhIy tai san (Ia phan ch€mh I$ch giCragiCratien thu thuan tCfvi$c ban tai san vcYigia tri con l<;licLla tai san) oU'Q'ch<;lchtoan vao ket qua hO<;ltdong kinh doanh .

Nha cLfa va v$t kien trucMay m6c thiet biPhU'O'ngti$n v$n taiThiet bi dl,JngCI,J quan IyTai san co oinh hCruhlnh khac> • .Phan memQuyen SLfdl,Jngoat va thai h<;ln

5 - 25 nam3 -7 nam

6 nam3 nam4 nam3nam

Khong kh~u hao

3.6 KhtJUhao va hao man

Kh~u hao tai san co oinh hCruhinh va hao mon tai san co oinh vo hinh oU'Q'ctrich theo phU'O'ngphap kh~u hao oU'ang thang trong suot thai gian hCrudl,JngU'cYctfnh cua cac tai san nhU'sau:

3.7 Chi phi tra trU'&c

Chi phi tra trU'cYcbao g6m cac chi phi tra trU'cYcng~n h<;lnho$c chi phi tra trU'cYcdai h<;lntrenbang can ooi ke toan giCranien 00 va dU'Q'cphan bcStrong khoang thai gian tra trU'cYcho$cthai gian cac lQ'i ich kinh te tU'O'ngLrng dU'Q'ct<;lOra tCfcac chi phi nay.

18

Tong Conq ty Co phan Bao hiern Ouan 8Qi

THUY~T MINHsAe'cAo TAl CHfNH QUY IV (tiep theo)tal ngay 31 thang 12 narn 2019

S09a - DNPNT

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3. cAc CHINH SACH KE ToAN CHO YEU (tiep theo)

3.8 Dtw tir tal chinh

3.8. 1 Chu'ngkhoan kinh doanh

Chung khoan kinh doanh bao gOm cac 101?ichung khoan narn giCrVI rnuc dich kinh doanh (k~ca chung khoan co thai gian dao han tren 12 thanq mua vao, ban ra d~ kiern loi), Cl,Jth~ nhusau:

~ Co phieu, trai phieu niem yet tren thl trU'ang chung khoan;

~ Cac 101?ichung khoan va cong Cl,Jtal chlnh khac,

Chung khoan kinh doanh duoc ghi so ke toan theo gia goc.Djnh ky, chtrnq khoan kinh doanh SElduoc xem xet v~ kha nang giam gia. s€it ky khoan 10nao do dl,l' phOng giam gia d~u phal duoc ghi nhan vao bao cao ket qua heat dong kinh doanhgiCranien dO.

-19 _

3.8.2 Cec khoan a~utir n~m giif aim ngEWaao h?n

Cac khoan d~u tU' nam giCrden ngay dao h~n la cac khoan bao gOm cac khoan ti~n glii nganhang co ky h1?n(bao gOm ca cac lo~i tin phieu, ky phieu), trai phieu, co phieu U'Udai ben pMthanh bat buoc phai mua I~i t~i mot thai di~m nh€it dinh trong tU'O'nglai va cac khoan cho vaynam giCrden ngay dao h~n vai ml,JCdlch thu lai hang kyo

3.8.3 f)~u tU'vao Gong ty eon

Cac khoan d~u tU' VaGcac cong ty con ma trong do Tong Cong ty nam quy~n ki~m soat dU'Q'ctrlnh bay theo phU'O'ng phap gia goc.

Cac khoan phan phoi lQ'i nhu$n ma Tong Cong ty nh$n dU'Q'c tCPlQ'i nhu$n lOy ke cua caccong ty con sau ngay Tong Gong ty nam quy~n killm soat dU'Q'Cghi nh$n VaG bao cao ketqua ho~t dong kinh doanh giCranien dOcua Tong Cong ty. Cac khoan phan phoi khac dU'Q'cxem nhU' ph~n thu hOi cua cac khoan d~u tU' va dU'Q'CtrCPVaGgia tri d~u tU'.

3.8.4 f)~u tU'dai h?n khilc

Cac khoan d~u tU' gop von dai h~n khac th~ hi$n cac khoan d~u tU' gop von VaGcac dO'nvikhac ma Tong Cong ty co dU'ai 20% quy~n billu quyet va dOng th6'i Tong Cong ty la co dongsang I$p; hoi;\c la doi tac chien 1U'Q'c;hoi;\c co kha nang chi phoi nh€it dinh VaGqua trlnh I$p,quyet dinh cac chlnh sach tai chlnh va ho~t dong cua doanh nghi$p nh$n dau tU' thong quavan ban thoa thu$n cli nhan Sl,l'tham gia Hoi dOng Quan tri/San Tong Giam doc.

Cac khoan dau tU' nay dU'Q'cghi nMn theo gia goc VaG ngay giao dich va luon dU'Q'cphananh theo gia goc trong thai gian nam giCrtiep theo.

£)jnh ky, cac khoan dau tU' gop von dai h~n khac SEldU'Q'cxem xet v~ kha nang giam gia. S~tky khoan 10nao do dl,l' phOng giam gia phai dU'Q'cghi nMn VaG"Chi phi tai chinh" trong baocao ket qua ho~t dong kinh doanh giCranien dO.

Mlic dl,l' phonggiam gia dau tU' =chling khoan

s6 1U'Q'ngchlingkhoan giam giatai thai diem

kh6a s6 bao caotai chfnh

xGia chlingkhoan h~chtoan tran s6

ke toan

Gia chling khoanthl,l'cte tran thi

trU'angt~i thai diemkh6a s6 bao cao tai

chfnh )I

Tong Cong ty Co phan Bao hit~mOuan 80i

THUY!:T MINH.BAo cAo TAiCHINH QUY IV (tiep theo)t~i ngay 31 thar}9,l2.n~m 2019

B09a - DNPNT

3. cAc cHiNH SACHKE ToAN CHOYEU (tiep theo)

3.8 oso tLPtai chinh (tiep theo)

3.B.5 DI,f phOng giam gia c1~utir

Dl,I'phong giam gia dau tu duoc lap theo chfnh sach ke toan cua T6ng Cong ty phu hop v&iThong tu s6 228/20091TT-BTC cua BOTal chfnh ban hanh nqay 7 thang 12 narn 2009 vaThOngtu s6 89/2013ITT -BTC ban hanh ngay 28 thang 6 narn 2013 sua d6i, b6 sung ThOngtu s6 228/2009ITT-BTC. Chi tiet co sa danh gia Sl,l'giam gia cua cac khoanmuc dau tU'dU'Q'ctrlnh bay nhu dU'&iday:

86i v&i chling khoanniam yet

Cac khoan dau tU'vao chling khoan niernyet dU'Q'Cghi nhan theo gia g6c phu hop v&i Chuanrnuc Ke toan Vi~t Nam, neu xet thay c6 b~ng chling khach quan v~ vi~c giam gia thi trU'ahgso v&i gia dang h~ch toan tran s6 sach ke toan thl phan giam gia dU'Q'ctfnh b~ng khoanchanhI~chgiC!'agia tri ghi s6 va gia thl,l'Cte thi trU'angcua chling khoan t~i thai diem I$p bao cao taichfnh theo cong thlic quy dinh trong Thong tU' s6 228/2009/TT-BTC va Thong tU' s689/2013ITT -BTC nhU'sau:

86i v&i chling khoan chU'aniem yet (OTC)

86i v&i chling khoan chU'aniem yet, nhC!'ngphU'O'ngphap dU'&iday dU'Q'CSLrdl,lngde tfnhgia tri hQ'pIy phl,lCVl,lcho vi~c so sanh v&i gia tri ghi s6 nh~mxac dinh mlic t6n th~t dt,J'phong:

... 86i v&i cac chling khoan cua cac cong ty chU'aniam yet tren thi trU'ang chling khoannhU'ngda dang ky giao dich tran thi trU'ang giao dich cua cac cong ty d~i chung chU'aniam yet (UPCom) thl gia tri thi trU'angdU'Q'cxac dinh la gia d6ng cLratran h~ th6ng t~ingay I$p dt,J'phOng.

... 86i v&i cac chling khoan cua cac cong ty chU'adang ky giao dich tran thi trU'ang giaodich cua cac cong ty d~i chUng chU'aniem yet (UPCom) thl gia tri thi trU'ang dU'Q'cxac

. dinh la gia trung blnh tren cO'sa tham khao bao gia dU'Q'ccung dip bai t6i thieu ba (03)cong ty chling khoan c6 quy mo I&n va uy tfn tren thi trU'angchling khoan.

86i v&i cac chling khoan chU'ac6 gia tham chieu lam cO'sa trfch I$p dt,J'phOng,T6ng Congty xem xet SLrdl,lnggia tri s6 sach cua chling khoan.

20

CaC khoan phai tra va chi phi trich trU'6'c dU'Q'cghi nMn cho so tien phai tra trong tU'O'nglailien quan dlm hang h6a va dich Vl,Jda nh$n dU'Q'ckhOng phl,JthuQc vao vi~c TOng Cong ty danh$n dU'Q'ch6a dan cua nha cung cap hay chU'a.

Tong Cong ty Co phan Bao hiem Ouan D¢i

THUY~T MINH-SAO cAo TAl CHfNH QUY IV (tiep theo)tal ngay 31 tMng 12 Dam 2019

B09a - DNPNT

3. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)

3.8 f)lw tir tiJi chinh (tiep theo)

3.8.5 Df! phOnggiam gia c1~u tir (tiep theo)

£lau tU' g6p von vao cac to chLPCkinh te

£loi vot cac khoan von g6p cua doanh nghi~p vao cac to chLPCkinh te va cac khoan dau tl,J'dai han khac, phai trlch lap dl,J'phong neu to chLPCkinh te rna doanh nghi~p dang dau tU'b] 10(tnr trU'cmg hop 10theo ke hoach da dU'Q'cxac dlnh trong phU'O'ngan kinh doanh truce khidau tu), .

MLPCtrlch tOi da cho mOi khoan dau tu tal chinh b~ng so von da dau tU' va tinh theo congthLPCdU'Q'cneu trong Thong tU' so 228/20091TT -BTC va Thong tu so 89/20131TT -BTe nhusau:

MLPCduphOng tOnth~t cackhoan dau tU'tai chinh ~

von g6p thuc te= ua cac ben t<;lito

chLPCkinh te_ Von chu sa] x

hCPuthl,J'cc6

Von dau tu cua TOngCong ty

TOng von g6p thl,J'cte cua cac ben t<;lito

chLPCkinh te

Can CLPdlll$p dl,l' phOng khi von g6p thl,l'c te cLla cac ben t<;lito chLPCkinh te l6'n han von chusa hCPuthl,l'c c6 t<;lithai diem bao cao tai chinh cua to chLPCkinh teo

3.9 Cac khoan phai tra viJchi phi trich trU'&c

3.10 L9'i ich nhan viim

3.10.1 TrQ'dp hU'utrf

TrQ'c~p hU'u tri dU'Q'cBao hiem Xa hoi Vi~t Nam tra cho nMn vien cua TOng Cong ty da nghIhU'u.TOng Cong ty c6 trach nhi~m d6ng g6p mot phan vao khoan trQ'c~p nay b~ng cach d6ngbao hillm xa hOi hang thang cho Co' quan Bao Hiem Xa hOia mLPc17,5% IU'O'ngCo'ban cuanhan vien.

21

Tong Cong ty Co phan Bao hiem Ouan 8¢i B09a - DNPNT

Dl,I'phOngphi chU'adU'Q'chU'angdU'Q'ctrich I~p tU'O'ng(Pngvai trach nhi~m giCrI~i cLiadoanhnghi~p bao hi~m xac dinh theo khoan 1 di~u 17 ml,JC2 chU'O'ngIII thong tU'SO/2017/TT-BTC.

HQ'pdong bao hi~m, tai bao hi~m co thai h~n tCr01 nam tra xu6ng: phU'O'ngpMp trichI~p theo ty I~ ph~n tram cLiatong phi bao hi~m quy dinh t~i ti~t a, di~m 3.1 khoan 3 di~u17 ml,JC2 chU'O'ngIII thong tU'SO/2017ITT -BTC;HQ'pdong bao hi~m, tai bao hi~m co thai h~n tren 01 nam: phU'O'ngpMp trfch I~p theotCrngngay quy dinh t~i g~ch d~u dong th(P3, ti~t b di~m 3.1 khoan 3 di~u 17 ml,JC2chU'O'ngIII thong tU'SO/2017ITT-BTC.

(N) Oil phOng b6i thU'ong

Dl,I'phong boi thU'ang cho cac ton that da phat sinh thuoc trach nhi~m bao hi~m nhU'ngd~ncu6i nam tai chinh chU'adU'Q'cgiai quy~t: dU'Q'ctrich I~p cho tCrngnghi~p vl,Jbao hi~m theophU'O'ngphap U'ac tfnh s6 ti~n boi thU'ang cho tCrngVl,Jton that thuoc trach nhi~m bao hi~mda thong bao ho~c yeu cau doi boi thU'ang nhU'ngd~n cu6i nam tai chinh chU'adU'Q'cgiaiquy~t quy dinh t~i Ti~t a, £)i~m3.2, Khoan 3£)i~u17 Ml,Jc2 ThOngtU's6 SO/2017ITT -BTC cLiaBOTai chinh.

Dl,I'phOngboi thU'angcho cac ton that da pMt sinh thuoc trach nhi~m bao hi~m nhU'ngchU'athong bao ho~c chU'ayeu cau doi boi thU'ang:

Thl,l'chi~n theo noi dung cong van s6 847S/BTC-QLBHv~ vi~c thay doi phU'O'ngphap trichI~p dl,l'phong nghi~p Vl,Jngay 17/7/2018 cLiaBTC: Trich I~p theo ty I~ 3% phi bao hi~m d6ivai tCrngnghi~p Vl,Jbao hi~m theo quy dinh t~i g~ch d~u dong th(Phai Ti~t a £)i~m3.2 Khoan3£)i~u 17 va Ti~t b £)i~m3.3 Khoan 3 £)i~u19Thong tU'56 SO/2017ITT-BTCngay 1S/S/2017cLiaBTC hU'ang dan thi hanh Nghi djnh s6 73/2016/N£)-CPngay 01/7/2016 cua Chinh phuquy djnh chi ti~t thi hanh Lu$t kinh doanh bao hi~mva Lu~t sua doi, bo sung mot s6 di~u cLiaLU$tKinh doanh bao hi~m.

THUY~T MINH BAoocAo TAl CHiNH QUY IV (ti~p theo)tal ngay 31 tMng 12 narn 2019

3. cAc CHINH SACH K~ rOAN CHOY~U (ti~p theo)

3.11 Cae quy dl,l'phong nghi~p vtJ

Dl,I'phong nghi~pVl,JdU'Q'cI$ptheo cac quy dinh va hU'angdan trong Thong tu s6 SO/2017mBTC do BOTal chlnh ban hanh ngay 1Sthang Snarn 2017 hU'angdan thi hanh Nghi djnh s673/2016/N£)-CPngay 01/7/2016 cua Chinh phLiquy dinh chi ti~t thi hanh Luat Kinh doanhbao hi~mva Luat sua dOi,bo sung mot s6 di~u cua l.uat Kinh doanh bao hi~m. PhU'O'ngphaplap dl,l'phong va cac gia dinh dung khi tfnh dl,l'phong nghi~p Vl,Jcua moi leal san pham dadU'Q'cBo Tal chinh phe cuyet khi san pharn duoc phat hanh.

Cl,Jth~ phuonp phap trich lap dl,l'phong nhu sau:

3.11.1 Dl,I'phOngnghi~p Vl,Jd6i vai bao hi~m phi nhan tho:

(i) Oil phOng phi chU'a oU'Q'chU'ong

22

- 23

Tong Cong ty Co ph§n Baa hh3mOuan f)Qi B09a - DNPNT

T.HUY~TMINH BAa cAo TAl CHINH QUY IV (ti~p theo) ,', ,:;_ ,! .

tal ngay 31 thang·12 narn 2019 . ~,jd I..:.. .

3. cAc CHINH sAcH K~ ToAN CHOYEU (tiep theo)

3.11 Caequy dl:l'ph6ng nghi~p V{I (tiep theo)

3.11.1 Dl,I'phOngnghi~p VI,! d6i vai bao hiem phi nhan tho (ti~p theo):

(iii) DI,f phOng dao Gong Ian

Trlch lap dl,l'phong boi thU'O'ngcho cac dao dong Ian ve ton that hang narn theo ty I~ 1% phibao hiem giCP19icua tat ca cac nghi~p VI,! theo quy dinh tat g9ch dau dong thLr2 ti~t a, diem3.3 khoan 3 Dieu 17 rnuc 2 chuonq III thong tu 50/2017/TT-BTC.

3.11.2 Dl,I'phong nghi~p VI,! doi vai bao hiem SLrCkhoe

(i) DI,f phOng phf chua GUQ'chuang

Ap dl,!ngcho cac hop dong bao hiem co thO'ihan tLf 01 narn tra xu6ng: phU'O'ngphap trlchlap theo ty I~ phan tram cua tong phi bao hiem (tren co sa phi bao hiem gOp)quy dlnh tat ti~ta, diem 3.1 khoan 3 dieu 17 ml,!C2 chU'O'ngIII thong tU'50/2017ITT-BTC.

(N)DI,f phOng toan hoc

Ap dl,!ngcho cac hQ'pdong bao hiem co thO'ih9n tren 01 nam: phU'O'ngphap trich I~p theotLfngngay (tren cO'sa phi bao hiem gOp)ap dl,!ngcho toan bo cac hQ'pdong bao hiem SLrCkhoe co thO'ih9n tren 1 nam theo quy dinh t9i ti~t a diem 3.1 khoan 3 dieu 19 ml,!C2 chU'O'ngIII thong tU'50/2017ITT-BTC va g9ch dau dong thLr2 tiet b diem 3.1 khoan 3 dieu 19 ml,!c2chU'O'ngIII thong tU'50/2017ITT-BTC.Trong trU'O'nghQ'pket qua trich I~p dl,l'phOngcho cac hQ'pdong bao hiem SLrCkhoe co thO'ih9n tren 1 nam theo phU'O'ngphap trich I~ptLfngngay th~p hO'nk~t qua trich I~ptheo phU'O'ngphap h~ s6 thO'ih9n 118quy dinh t9i g9ch dau dong thLrnh~t tiet b diem 3.1 khoan 3 Dieu 17ml,!C2 chU'O'ngIII thong tU'50/2017ITT-BTC, MIC se ap dl,!ngtrich I~p theo phU'O'ngphap h~s6 thO'ih9n 118 de dam bao tuan thu quy dinh t9i tiet a diem 3.1 khoan 3 Dieu 19 thong tU'nay.

(iii)DI,f phOng b6i thuang

Dl,I'phong boi thU'O'ngcho cac ton th~t d§ phat sinh thuoc trach nhi~m bao hiem nhU'ngd~ncuoi nam tai chinh chUladU'Q'cgiai quy~t: trich theo phU'O'ngpMp tLfng ho sO'vai mLrctrichI~p dU'Q'ctinh tren cO'sa thong ke s6 tien bao hiem co the phai tra cho tLfngho sO'd§ thongbao ho~c d§ yeu cau doi boi thU'O'ngnhU'ngden cuoi nam tai chinh chUladU'Q'cgiai quyet theoquy dinh t9i tiet a diem 3.3 khoan 3 Dieu 19 ml,!c2 chU'O'ngIII thong tU'50/2017/TT-BTC.

Dl,I'phong boi thU'6'ngcho cac ton th~t d§ phat sinh thuoc trach nhi~m bao hiem nhU'ngchUlathOngbao ho~c chUlayeu cau doi boi thU'6'ng:

Thl,l'chi~n theo noi dung cong van so 8475/BTC-QLBH ve vi~c thay doi phU'O'ngphap trichI~p dl,l'phong nghi~p VI,! ngay 17/7/2018 cua BTC: Trich I~p theo ty I~ 3% phi bao hiem d6ivai tLfng nghi~p VI,! bao hiem theo quy dinh t9i g9ch dau dong thLrhai Tiet a Diem 3.2 Khoan3Dieu 17 va Tiet b Diem 3.3 Khoan 3Dieu 19 Thong tU's6 50/2017ITT-BTC ngay 15/5/2017cua BTC hU'ang dan thi hanh Nghi dinh s6 73/2016/ND-CP ngay 01/7/2016 cua Chinh phuquy dinh chi tiet thi hanh Lu~t kinh doanh bao hiem va Lu~t sCradoi, bo sung mot so dieu cuaLu~t Kinh doanh bao hiem.

Tong Cong ty Co phan Bao hiem Ouan 8QiTHUY~T MINHBAo cAo TAl CHINH QUY IV (tieptheo) ·<P:",tal ngay 31 thang ,1,2nam 2019 .. "".:;' 'lo' t c:

809a - DNPNT

(iv)DI/ phOng clam bao can cl6i

Trlch I~p theo ty 1$1% phi bao hiem giCi'lai cua nghi$p VI,! bao hiem sue khoe theo quy dlnhtal g<;ich o~u dong thu 2 ti~t a, oiem 3.3 khoan 3 8ieu 17 rnuc 2 chU'O'ng III thong tU'50/2017fTT-8TC.

3.12 Caenghi~p v~ bang ngo9i t~

Cac nghi$p VI,! phat sinh b~ng cac don vi tien t$ khac vot don vi tien t$ k~ toan cua T5ngCong ty oU'O'c hach toan theo ty gia giao dich thuc t~ vao ngay phat sinh nghi$p VI,! theonguyen t~c sau:

Nghi$p VI,! lam phat sinh cac khoan phal thu oU'O'chach toan theo ty gia mua cua nganhang thU'O'ngmal not T5ng Cong ty chi oinh khach hang thanh toan:

Nghi$p VI,! lam phat sinh cac khoan phai tra oU'O'Ch<;ichtoan theo ty gia ban cLla nganhang thU'O'ngm<;iinO'iT5ng Cong ty dl,J'ki~n giao dich;

Giao dich g6p von ho$c nh$n von g6p oU'O'ch<;ichtoan theo ty gia mua ngo<;iit$ cLla nganhang nO'i doanh nghi$p ma tai khoan oe nh$n von cLla nha d~u tU'; va

Giao dich mua s~m tai san ho$c cac khoan chi phi oU'O'cthanh toan ngay b~ng ngo<;iit$(khOng qua cac tai khoan phai tra) dU'O'ch<;ichtoan theo ty gia mua cLla ngan hang thU'O'ngm<;iinO'iT5ng Cong ty thl,J'chi$n thanh toano

T<;iingay k~t thuc ky k~ toan, cac khoan ml,!Ctien t$ c6 goc ngo<;iit$ oU'O'coanh gia l<;iitheo tygia giao dich thl,J'ct~ t<;iingay cLla bang can oOi k~ toan theo nguyen t~c sau:

Cac khoan ml,!C tien t$ oU'O'cphan 10<;iila tai san oU'O'ch<;ichtoan theo ty gia mua cuangan hang thU'O'ngm<;iinO'iTong Cong ty thU'cmg xuyen c6 giao dich; va

Cac khoan ml,!Ctien t$ oU'O'cphan 10<;iila nO'phai tra dU'O'ch<;ichtoan theo ty gia ban cLlangan hang thU'O'ng m9i nO'iT5ng Cong ty thu'cYngxuyen c6 giao dich.

T~t ca cac khoan chenh I$ch ty gia thl,J'ct~ phat sinh trong ky va chenh I$ch do danh gia l<;iiso duotien t$ c6 goc ngo<;ii t$ cuoi ky dU'O'ch<;ichtoan vao bao cao k~t qua h09t dong kinhdoanh giCi'anien dO.

-24-

Tong Cong ty Co phan Bao hiem Ouan HOi

THUY~TMINH8Ao cAo TAl CHINH QUY IV (tiep theo) > , !-, ,-'<i,tal ngay 31 thallg ,12 nam 2019 ..'.A"~j \'

B09a - DNPNT

,-,I

3. cAc cHiNH SACHKE roAN CHUYEU (ti~p theo)

3.13 Phiin phoi 19'inhu~n thuan sau thue thu nh~p doanh nghi~p

LQ'inhuan thuan sau thue thu nhap doanh nghi$p c6 thll dU'Q'cchia cho cac nha dau tU'/codong sau khi dU'Q'c£)~i hOidong co dong phe duyet va sau khi da trlch I~p cac quy va chi trathu lao cho HOidong quan tr] theo £)ieu 1$Tong Cong ty va cac quy dinh cua phap lu~t Vi$tNam.

3.14 Ghi nh~n doanh thu

Doanhthu dU'Q'cghi nh~n khi Tong Cong ty c6 kha nang nh~n dU'Q'ccac lQ'iIch kinh t~ c6 thexac dinh dU'Q'cmot cach ch~c ch~n. Cac dieu ki$n ghi nh~n Cl,lthe sau day cOngphai dU'Q'cdap Ll'ngtrU'eYckhi ghi nh~n doanh thu:

(i) Doanh thu ph! bao hi(;m r;6c

Doanh thu phi bao hiem goc dU'Q'cghi nh$n theo quy dinh t~i Thong tU'so 50/20171TT-BTCngay 01 thang 07 nam 2017 ("ThOngtU'so 50") hU'eYngdan ch~ do tai chinh doi veYidoanhnghi$p bao hillm, doanh nghi$p tai bao hiem, doanh nghi$p moi gieYibao hiem va chi nhanhdoanh nghi$p bao hiem phi nhan tho nU'eYcngoai.

Theo d6, doanh thu phi bao hiem goc dU'Q'cghi nh~n khi dap LfngdU'Q'cnhCrngdieu ki$n sau:(1) hQ'pdong da dU'Q'cgiao k€ltgiCradoanh nghi$p kinh doanh bao hiem va benmua bao hillmd§ d6ng du phi bao hiem; (2) c6 b~ng chLfngve vi$c hQ'pdong bao hiem d§ dU'Q'cgiao k~t vabenmua bao hiem d§ d6ng du phi bao hiem va (3) Khi hQ'pdong bao hillm d§ giao k~t, doanhnghi$p bao hiem phi nhan tho, chi nhanh nU'eYcngoai c6 thea thu$n veYiben mua bao hiem vethai h~n thanh toan phi bao hillm (bao gom ca thai gian gia h~n). Thai h~n thanh toan phibao hillm phai dU'Q'cquy dinh trong hQ'pdong bao hillm. Theo ThOngtU'50, thai h~n thanhtoan phi bao hillm khong qua 30 ngay kll tLl'ngay hQ'pdong bao hiem c6 hi$u Il,J'c.TrU'anghQ'pd6ng phi bao hiem theo ky, Tong Cong ty h~ch toan doanh thu khoan phi bao hiem cuaky d6ng phi bao hiem dau tien khi hQ'pdong bao hiem c6 hi$u II,J'Cva chi h~ch toan doanh thukhoan phi bao hiem cua cac ky d6ng phi bao hiem ti€lptheo khi ben mua bao hiem d§ d6ngdu phi bao hiem theo thea thu$n t~i hQ'pdong bao hiem. Tmang hQ'pben mua bao hiemkhOngd6ng du phi bilO hiem theo thai h~n thanh toan phi bao hiem, hQ'pd6ng bao hiem setl,J'ch~m dLfthi$u Il,J'ckhi h€ltthai h';1nthanh toan phi bao hiem.

Tong Cong ty trfch lap cac quy sau tCPlQ'inhuan thuan sau thue thu nhap doanh nghi$p cuaTong Cong ty theo de nghi cua Hoi d6ng Ouan tri va dU'Q'Ccac co dong phe duy$t t~i £)~ihOid6ng co dong thU'angnien,

~ Quy dl,J'trCrb~t buoc duoc trlch lap veYimuc dlch bo sung von dieu 1$va qam bao khanang thanh toan cua Tong Cong ty. Quy dl,J'trCrb~t buoc dU'Q'ctrich I$p b~ng 5% lQ'inhu$n sau thu€lhang ham, va so dU'toi da la 10%von dieu 1$theo Nghi dinh 73/2016/N£)CP ngay 1 thang 7 nam 2016 ban hanh bai Bo Tai Chinh.

~ Quy khen thU'ang phUc lQ'idU'Q'ctrfch I$p de khen thU'ang, khuyen khlch v$t ch~t, demI~i lQ'iIch chung va nang cao phuc lQ'icho cong nhan vien.

~ Quy dau tU' phat trilln dU'Q'ctrlch I$p tLl' lQ'inhu$n sau thu~ thu nMp doanh nghi$p vadU'Q'Csl) dl,lngvao vi$c dau tU'ma rong quy mo san xuat, kinh doanh ho~c dau tU'chieusau cua doanh nghi$p.

Phi bao hiem nh$n tmeYckhi chU'ad€lnh~n t~i ngaycuoi ky ke toan dU'Q'cghi nMn vao "Doanhthu chU'athl,J'chi$n ng~n h~n" tren bang can doi ke toano

NhCrngkhoan hoan ho~c giam phi bao hiem goc la cac khoan giam trCPdoanh thu va dU'Q'Ctheo dei, cuoi ky k~t chuyen vao tai khoan doanh thu phi bao hiem goc de tfnh doanh thuthuan.

(i) Chi b6i thU'&ng

Tong Cong ty C6 phan Sao hiem Ouan 8¢i

THUY~T MINH'sAo cAo TAl CHfNH QUY IV (tlep thea) _,-, ,~- 1',1'

tc;ling$y 31 thang 12 narn 2019 __J - • •• :;,,_JfJ.

S09a - DNPNT

3. cAc CHINH SACH K~ ToAN CHU YEU (tiep thea)

3.14 Ghi nh~n doanh thu (tiep thea)

(ii) Ti{Jn lai

Daanh thu dU'O'cghi nhan khi tien lai phat sinh tren co sa dOn tlch (c6 tlnh oen IO'it(/'c rna talsan dem tal) tn) khi kha nang thu hOi ti~n lai khOng chac chan,

(iii) c6 toe

Co t(/'c va IO'i nhuan duoc chia duoc ghi nhan la daanh thu khi quyen IO'ioU'O'cnhan eo tlichay IO'i nhuan duoc ehia cua Tong Cong ty vel tU' each la nha dau tU' oU'O'cxac oinh. Theaquy dlnh tal Thong tu so 200/2014ITT-STC, Tong Cong ty khOng ghi nhan doanh thu oOi v6'iphan co t(/'c dU'O'ctra b~ng co phleu va co phieu thU'ang rna chi cap nhat so IU'O'ngco phieuthea d6i nqoai bang.

(iv) Doanh thu knee

Cac khoan doanh thu khonq thU'6'ng xuyen ngoai cac doanh thu lien quan den hOc;ltoong baohiem, ti~n lai, co t(/'c nhU' thu nh$p tCPthanh Iy, nhU'O'ng ban tai san eo dinh, thu ti~n phc;ltkhach hang vi phc;lmhO'pdOng, thu cac khoan nO'kh6 ooi da xii Iy x6a so ...

3.15 Ghinh~n chi phi

Chi phi bOi thU'6'ng oU'O'cghi nh$n khi hO sO' bOi thU'6'ng hoan tat va dU'O'cngU'6'i c6 thamquy~n phe duy~t. NhCl'ngVl,l bOi thU'6'ng chU'a oU'O'cphe duy~t tc;lith6'i diem cuoi ky oU'O'ccoila chU'a giai quyet va dU'O'cthong ke oe trich I$p dt,l' phong bOi thU'6'ng.

(ii) Chi hoa h6ng

Hoa hOng cua mei loa,i san pham oU'O'cUnh theo ty phan tram tren daanh thu phi bao hiemgoc theo quy djnh tc;liThOng tU' so 50/2017ITT -STC ngay 1 thang 7 nam 2017 do BO Tai Chinhban hanh. Chi phi hoa hOng oU'O'cphan bo va ghi nh$n tren bao cao ket qua hOc;ltoong kinhdoanh trong ky tU'O'ng(/'ng v6'i phi bao hiem dU'O'chU'ang.

(iii) Chi phi h6 trO'Ol')iIf

Chi he trO' dc;liIy bao hiem phi nhan thQ, baa hiem s(/'c kh6e dU'O'cchi tU'O'ng(/'ng v6'i cae hO'pdOng bao hiem da khai thac oU'Q'ctrong nam tai chinh khOng vU'O'tqua 50% ty I~ hoa hOngthuoc tCl'ngIO<;linghi~p Vl,l baa hiem.

26

(i) NhuQ'ng fai baa hi~m

Tong Cong ty Co phan Bao hiem Ouan £Jc)iTHUYI:TMINH'BAo cAo TAl CHiNH QUY IV (tillp theo)"~ '("," ,tal ngay.31-.thang12 narn 2019 ," j '.' ••• 1C.·1j} ,

809a - DNPNT

. " .j

3. cAc CHINH SACH K!: ToAN CHU Y!:U (tillp theo)

3.15 Ghi nh~n chi phi (tiep theo)

(iv) Chi phi quen If daanh nghi~p

Chi phi quan Iy doanh nghi$p dU'Q'cghi nhan khi phat sinh.

(v) troe tel san

CaCkhoan tiE§nthue theo hop dong thue heat dong dU'Q'chach toan VaGket qua heat dongkinhdoanhtrongky theo phU'O'ngphapdU'angth~ngtrongthai hancua hop dong thue,

(vi) Chi phi khac

Cac chi phi phat sinh do cac Sl! ki$n hay cac nghi$p vu biet vai cac heat dong thOngthU'angcua cac doanh nghi$p va c6 the gom: chi phi thanh Iy, nhU'Q'ngban TSC£),cac khoan thu doilau ngay khOngt~t toan duoc, tien phat phal tra do vi pharn hop dong kinh te, phat hanhchinh...

(vi) Chi phi vay

Chi phi vay duoc ghi nhan la mot chi phi trong nam khi chi phi nay pMt sinh, ngo~i trCrtrU'anghQ'pchi phi vay lien quan den cac khoan vay cho ml,lcdich hlnh thanh tai san du <lieuki$n thlkhi d6 chi phi vay S8dU'Q'cvon h6a va dU'Q'Cghi VaGnguyen gia cac tai san nay.

3.16 Ghi nh~n hOijltci¢ngkinh doanh tai bao hiem

Phi nhU'Q'ngtai bao hiem theo cac thea thu$n tai bao hiem cOdinh duQ'cghi nh$n khi doanhthu phi bao hiem goc n~m trong ph~m vi cac thea thu$n nay da dU'Q'cghi nh$n.

Phi nhU'Q'ngtai bao hiem t~m thai dU'Q'Cghi nh$n khi hQ'pd6ng tai bao hiem t~m thai da dU'Q'Cky ket va doanh thu phi bao hiemgoc n~mtrong ph~m vi hQ'pdong nay da dU'Q'cghi nh$n.

Thu boi thU'ang nhU'Q'ngtai bao hiem dU'Q'cghi nh$n khi c6 b?!ngChLl'nghi$n hCruve nghiaVl,lcua ben nh$n tai bao hiem.

Hoa hong nhU'Q'ngtai bao hiem dU'Q'cghi nh$n khi phi nhU'Q'ngtai bao hiem dU'Q'cghi nh$n.CuOiky ke toan, khoan hoa h6ng bao hiem chU'adU'Q'ctfnh vao doanh thu ky nay tU'O'ngLrngvai doanh thu phi bao hiem, chi phi nhU'Q'ngtai bao hiem chU'adU'Q'chU'&ngphai dU'Q'cxacdinh de chuyen sang phan b6 vao cac ky ke toan sau theo phU'O'ngpMp trich I$p dl! phOngphi bao hiem da dang kyvai 80 Tai chinh.

(ii) NMn faiMa hi~m

Nh$n tai bao hiem theo cac thea thu$n tai bao hiem co dinh:

.. Thu nh$p va chi phi lien quan den cac ho~t dong nh$n tai bao hiem theo cac thea thu$ntai bao hiem co dinh dU'Q'cghi nh$n khi nh$n dU'Q'ccac bang thanh toan tCrcac cong tynhU'Q'ngtai bao hiem. T~i thai diem I$p bao cao tai chinh , doanh thu va chi phi lien quandemnhCmggiao dich nam trong ph~m vi cOacac thea thu~n tai bao hiem co dinh nhU'ngchU'anh$n dU'Q'cbang thanh toan tCrcac cong ty nhU'Q'ngtai baa hiem sa dU'Q'CU'ac h<;lchtoan dl!a tran so Ii$u thong ke va so Ii$u U'ac tfnh cua T6ng Cong ty.

27 .

T6ng Cong ty C6 phan Bao hi~m Ouan f)(>i

THUY~T MINHBAo cAo TAl CHiNH QUY IV (tiep theo): '''\'.'-' ,t<;lingay 3t,tMng 12 nam 2019 _ '":;;'','''

B09a - DNPNT

3. cAc CHINH SACH K~ ToAN CHO Y~U, (tiep theo)

3.16 Ghi nh~n host d(Jng kinh doanh tai beo hiem (tiep theo)

(ii) NMn tel Ma hiem (tlep theo)

NMn tal bao hillm theo cac hop d6ng tal bao hillm tarn thai:

... Doanh thu phi nhan tal bao hillm dU'O'cghi nhan khi hop d6ng tal bao hillm tarn thai dadU'O'cky ket va da nhan dU'O'cbang ke thanh toan (doi v6'i tling thea thuan tal bao hiemtarn thai) tli cong ty nhU'O'ngtal bao hiem;

... Chi b6i thU'ang nhan tal bao hiem dU'O'cghi nhan khi phat sinh nghia vu b6i thU'ang theocam ket va nhan dU'O'c bang ke thanh toan tli cong ty nhU'O'ngtal bao hiem; va

... Hoa h6ng nh$n tai bao hiem dU'O'cghi nh$n khi chap nh$n thea thu$n nMn t~i bao hillmva nh~'1ndU'O'cbang ke thanh toan tli cong ty nhU'O'ngtai bao hiem. Cuoi ky ke toan, khbanhoa h6ng bao hiem chU'a dU'O'ctinh vao chi phi ky Ilay tU'O'nglrng v6'i doanh thu phi baohiem, chU'a dU'O'chU'&ng phai dU'O'cxac djnh de chuyen sang ph~n bOvao cac ky ke toansau theo phU'O'ng phap trich I$p dl,l' phong phi bao hiem da dang kyv6'i Bo Tai chinh.

3.17 Thue

Thue thu nMp hi~n hanh

Tai san thue thu nh$p va thue thu nh$p ph8i nop cho nam hi$n hanh va cac nam trU'6'cdU'O'cxac dinh b~ng s6 tiE§ndl,l' kien phai nop cho (ho~c dU'O'cthu h6i tli) cO' quan thue, dl,l'a trencac mlrc thue suat va cac lu$t thue c6 hi~u II,I'Cden ngay k-etthuc ky ke toano

Thue thu nh$p hi$n hanh dU'O'cghi nMn vao ket qua hO<;ltdong kinh doanh ngo<;litrli trU'anghO'p thue thu nMp pMt sinh lien quan den mot khoan ml,lCdU'O'cgbi th~ng vao von chu s&hCru, trong tmang hO'p nay, thue thu nh$p hi$n Mnh cOng dU'O'cghi nh$n trl,l'c tiep vao vonchu s& hCru.

Doanh nghi$p chi dU'O'c bu trli cac tai san thue thu nh$p hi$n hanh va thue thu nh$p hi$nhanh phai tra khi doanh nghi$p c6 quyen hO'p phap dU'O'cbu trli giCra tai san thue thu nh$phi$n hanh v6'i thue thu nh$p hi$n hanh phai nop va doanh nghi$p dl,l' djnh thanh toan thuethu nh$p hi$n hanh phai tra va tai san thu,e thu nMp hi$n hanh tren cO's& thu~n.

Thue thu nh$p hoan l<;lidU'O'cxac dinh cho cac khoan cMnh I$ch t<;lmthai t<;lingay I$p bangcan doi ke toan tren cO' s& tfnh thue thu nh$p cua cac tai san va nO'phai tra va gia tri ghi sOcua chung cho ml,lc dich I$p bao cao tai chfnh .

Thue thu nh$p hoan l<;:Iiphai tra dU'O'cghi nh$n cho tat ca cac khoan chenh I$ch t<;:lmthai chiuthue, ngo<;:litrli:

... Thue thu nh$p hoan l<;liphai tra pMt sinh tli ghi nh$n ban d~u cua mot tai san hay nO'phai tra tli mot giao dich ma giao djch nay khong c6 anh hU'&ng den IO'inhu$n ke toan vaIO'inhu$n tfnh thue thu nh$p (ho~c 10 tfnh thue) t<;:lithai diem pMt sinh giao djch;

... Cac chenh I$ch ti;lm thai chiu thue gan lien v6'i cac khoan d~u tU' vao cong ty con, congty lien ket va cackhoan von g6p lien doanh khi doanh nghi$p c6 kha nang kiem soat thaigian hoan nh$p khoan chenh I$nh t<;lmthai va chac chan khoan cMnh I$ch t<;lmthai sekhOng dU'O'choan nh$p trong tU'O'nglai c6 the dl,l' doan.

28

Tong Cong ty Co phan Bao hiem Ouan £)Qi

THUY~T MINH sAo cAo TAl CHiNH QUY IV (tiep theo)": ":'d';I;~:"

tal ngay.31tMng 12 narn 2019 , (.ia""

S09a - DNPNT

3. cAc CHINH sAcH Kt: ToAN CHU Yt:U (tiep theo)

3.17 Thue (tiep theo)

ThutJthu nMp hoan If;Ji (tiep theo)

-29

Tal san thue thu nhap hoan 19ican duoc ghi nhan cho tat ca cac chenh I$ch tarn thai duockhau tru, gia tri duoc khau trLr chuyen sang cac narn sau cua cac khoan 10tfnh thue va cackhoan uu dai thue chua Stl dl,lng, khi chac ch~n trong tU'O'nglai se co IO'inhuan tfnh thue deStl dl,lng nhCrng chenh I$ch tarn thai dU'O'ckhau tru, cac khoan 10tfnh thue va cac uu dai thuechua Stl dl,lng nay, n,go9i trLr :

~ Tal san thue hoan 19iphat sinh tLr ghi nh$n ban dau cua mot tai san ho~c nO'phai tra tLrmot giao dich ma giao dich nay khong co anh hU'cYngden IO'inhu$n ke toan va IO'ir'lhu$ntfnh thue thu nMp (ho~c 10tfnh thue) t9i thai cJiemphat sinh giao dich;

~ Tat ca cac chenh I$ch t9m thai dU'O'ckhau trLr pMt sinh tLr cac khoan dau tU' vao caccong ty con, cong ty lien ket va cac khoan von gop lien doanh khi ch~c ch~n la chenhI$nh t9m thai se.:;dU'O'choan nMp trong tU'O'ng lai co the dl,l' doan dU'O'cva co IO'inhu$nchiu thue de Stl dl,lng dU'O'ckhoan chenh I$ch t9m thai do.

Gia tri ghi so cua tai ~an thue thu nh$p doanh nghi$p hoan 19iphai duO'c xem xet 19iVElOngay. ket thUc ky ke toan v~ phai giam gia tri ghi so cua tai san thue thu nh~p hoan 19iden muc baodam ch~c ch~n co du IO'inhu$n tfnh thue cho phep IO'i ich cua mot ptlan ho~c toM bo tai santhue thu nh$p hoan 19idU'O'cStl dl,lng. Cac tai san thue thu nh$p doanh nghi$p hban I$i chU'adU'O'cghi nh$n trU'cYCday dU'O'cxem xet 19ivao ngay ket thUc ky ke toan va dU'Q'cghi nh$nkhi ch~c ch~n co dU.,IO'inhu$n tfnh thue trong tU'O'ng lai de co the Stl dl,lng cac tai san thuethu nh$p hoan 19ichU'a ghi nh$n nay.

rai san thue thu nh$p hoan 19iva thue thu nMp hoan 19iphai tra dU'O'cxac dinh theo thuesuat dl,l' tfnh se ap dl,mg cho ky ke toan khi tai san dU'O'cthu hoi hay nO' phai tra' dU'O'cthanhtoan, dl,l'a tren cac rn,Ucthue suat va lu$t thue co hieu Il,I'cvao ngayket thUc ky k~ toan nam.

Thue thu nh$p hoan .li?idU'O'cghi nh$n vao ket qua h09t dong kinh doanh ngo9i trLr trU'anghO'p thue thu nh$p pMt sinh lien quan den mot khoan ml,lc dU'O'cghi th~ng vao von chu scYhCru,trong trU'ang hO'p nay, thue thu nh$p hoan 19icOng dU'O'cghi nMn trl,l'c tiep vao von chuscYhCru.

Doanh nghiep chi dU'O'cbu trLr cac tai san thue thu nh$p hoan 19iva thue thu nh$p hoan 19iphai tra khi doanh nghiep co quyE§nhO'p pMp dU'O'cbu trLr giCra tai san thue thu nh$p hienhanh vcYithue thu nha.p hien hanh phai nop va cac tai san thue thu nh$p hoan 19iva thue thunh$p hoan 19iphai tra lien quan tcYithue thu nh$p doanh nghi$p dU'O'cquan Iy bcYicung motcO'quan thue doi vcYicLIng mot dO'n vi chiu thue ho~c doanh nghiep dl,l' dinh thanh toan thuethu nh$p hi$n hanh phai tra va tai san thue thu nh$p hien hanh tren cO'scYthuan ho$c thu hoitai san dong thai VcYiyiec thanh toan nO'phai tra trong tLrng ky tU'O'nglai khi cac khoan trQngyeu cua thue thu nh$p hoan IQiphai tra ho~c tai san thue thu nh$p hoan IQidU'O'cthanh toanho~c thu hoi.

3.18 Bao cao bi) ph~n

Theo quy dinh cua Chuan ml,l'CKe toan so 28 - Sao cao bo ph$n, t<;3idO<;3n9, cac bo ph$n canphai I$p bao cao dU'O'cdinh nghia nhU' sau:

So ph$n theo Iinh Vl,f'C kinh doanh la mot bO ph$n co the phan biet dU'O'ccua mot doanhnghiep tham gia vao qua trlnh san xuat ho$c cung cap san pham, dich Vl,l Ie, mot nhom cacsan pham ho~c cac dich Vl,lc6 lien quan ma bo ph$n nay co rui ro va IO'i ich kinh te kMc vcYicac bo ph$n kinh doanh khac;

Tong Cong ty Co phan Sao hiem Ouan £)QiTHUY!:TMINHBAo cAo TAl CHfNH QUY IV (tiep thea)' ";""1-'

tal n,gay 31 th·a.Q9 12 narn 2019 ''';:,~~<J. \r-~f':h,..c.

B09a - DNPNT

3. cAc CHINH sAcH K~ ToAN CHU Y~U (tiep theo)

3.18 Sao eao bl) ph~n (ti~p thea)

BO phan theo khu vue dja Iy la mot bO phan co the phan bi~t duoc cua mot doanh nghi~ptham gia VaG qua trlnh san xuat hoac cung cap san pharn, dich VI,!trong pharn vi mot moltrU'O'ng kinh te Cl,!the rna bo pMn nay co rui ro va IO'i fch kinh te khac v&i cac bo phan kinhdoanh trong cac rnol trU'O'ngkinh te khac.

Theo ban chat hoat dong kinh doanh cua MIC, mac du, Tong cong ty co cac dan vi thanhvien a cac tinh thanh khac nhau nhU'ng cac dan vi thanh vien nay deu heat dong kinh doanhtren mot linh vue la ~ao hiem phi nhan tho, cung cap cung mot loai hlnh san pham bao hiemphi nhan tho va chiucac rui ro tU'ang tl,l' nhau. Han nCl'a,cac dan vi nay deu heat dong tGliVi~t Nam, trong cung phGlmvi moi trU'O'ngkinh teoDo do, chung toi khong co cac,bo ph~n dinphai I~p va trlnh bay thOng tin trong bao cao tai chfnh theo quy dinh tGliChu~n m,l,I'cKe toans628.

3.19 sUrdf:lngcae woe tinh

Vi~c trlnh bay bao cao tai chfnh yeu cau Ban Tong Giam d6c phai thl,l'c hi~n cac U'&Ctinh vagia dinh anh huang den s6 Ii~u bao cao cua tai san, nO' phai tra cOng nhU' viE)c trlnh baynhCl'ngkhoan cong nO'tiem an. Cac U'&Ctfnh va gia dinh nay cOng anh hU'ang den thu nMp,chi phf va ket qua I~R dl,l' phong. Cac U'&Ctfnh chu yeu dU'O'cthl,l'c hi~n dl,l'a tren gia dinh dinhtfnh ve cac yeu t6 chU'a xac dinh. Do do, ket qua thl,l'Cte co the se khac dan t&i vi~c 56 li~udl,l' phong co the phai sLra doL

·30

Tong Cong ty Co phan Bao hiem Ouan 80i

THUY~T MINH sAo cAo TAl cHfNH QUY IV (ti~ptheo) r. "i- •.~

tal I1gay31 thang 12 nam 2019 ;J-l ,:.< it;i;,,_

S09a -DNPNT

4. TII~NvA cAc KHOAN TU'O'NGDU'O'NGTII~N

NgiW 31 thang 12 Ngay 31 thang 12nam 2019 nam 2018

VND VND

Tielnmat tal quy 2.804.046.660 ~97.447.389Ti~n gCringan hang kh6ng ky han 9.941.411.122 20 .~59 .062.066Tien dang chuyenTU'O'ngdU'O'ngtien 135.000.000.000

T6ng cQng 12.745.457.782 156.~56.509.455

5. cAc KHOAN DAu TU' TAl cHiNH

Thuy6t Ngay 31 thang 12 Ngay 31 thang 12minh niim 2019 nern 2018

VND VND

ChCPngkhoan kinh doanh 5.1ce phleu niern y~t 187.508.449.999 8.092.206.500ce phi~u chua nlem y~t 155.226.087.935Cac khoan d~u tu' khac

187.508.449.999 163.318.294.435

DIf ph6ng giam gia chCPngkhoankinh doanh (6.818.128.00;0) (58.282.454.936)D&u tU' n~m giw d~n ngay dao han 5.2Ng~n han

(

Titm gui 1.849.000.000.000 1.057.500.000.000Trei phi6u 150.000.000. 000 100.000.000.000Oy thee 500.000.000.000 500.000.000.000

2.499.000.000.000 1.657.500.000.000

2.679.690.321.999 1.762.535.839.499

D&u tU' tal chlnh khac 14Ti~n gCrie6 ky han dai hanD~u tU'g6p v6n vao dO'nvi khac 128.440.000.000 128.447.005.000Dl,I'phOngd~u tU'g6p v6n vao dO'nvikhac (7.005.000)

128.440.000.000 128.440.000.000

Gia trj thu&n cac khoan d&u tU'tai chfnh 2.808.130.321.999 1.890.975.839.499

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Tong Cong ty Co phan Bao hi~m Quan DOi

. THUYbT MINH BAocAo TAl CHfNH QUY IV (tiep'thed)-tc;ljngay 31 thang 12 nam 2019 .' ,j

'. ';~: '.'~l·~.·...~,~....""'~?-·I ~J 1 :-~':"":,~ -_ :;;' ~:-.,~~~(~ .,

. 6. cAc KHOAN PHAI THU NGAN H~N

Phai thu v6 hop dOng bao hi~mPhai thu phi baa hiilm gecPhai thu heat dQng tal baa hiemPhai thu lien quan den d6ng baa hiem

Tra trLPc1Ccho ngLPcYiban ng~n hanTra truoc v~ cac khoan chi b6i thU'cmg baahiem gecTra truoc hoopdong nhU'oongtal baa hiernTra truce chi phi thiet ke 01,1'an 047Cac khoan tra truoc khac

Phal thu ng~n han khacPhai thu v~ lai tien glri c6 ky han01,1'an 04701,1'an GAETTarn (mg cho can bo, cong nhan vienPhai thu khac

TOng cQng cac khoan phai thu01,1'phOng phili thu ng~n hc;lnkh6 doi

Gia tri thu&n cua cac khoan phai thung~n iwn

-.~ ···_·-··33-

S09a - ONPNT

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Ngay 31 thang 12nam 2019

VND

Ngay 31 thang 12nem 2018

VND

313.334.243.51070.203.214.0497.765.787.780

165.478.383.15167.066.797.4897.224.878.227

391.303.245.339 239.770.058.867

53.9.93.543.840 29.914.201.908127.358.067.111 ~q.277.800.06436.191.800.000 36~191.800.000·5.590.101.083 ,9.930.016.024

223.133.512.034 156.313.817.996Of!;

85.804.749.314 49".336.036.983107.363.984.740 107.363.984.740

1,,024;756.437:14.676.777.215 15.924.669.82514.937.855.625 11.933.055.847

222.783.366.894 165.582.503.832

9.463.532.257 8.695.803.234:'

827.756.592.010 552.970.577 .461

Tong Cong ty da thuc hien ky quy bao hiem b~ng 2% v6n phap dinh, tU'O'ngdU'O'ng7 ty VND theoquy djnh tal khoan 2 Dit§u 16 Nghi djnh s6 73/2016/Nf)-CP ban hanh ngay 1 thang 7 narn 2016 ciraChlnh phu,

Tong Cong ty Co phan Sao hi~mOuan f)'Qi

THUY~TMINH sAo cAo TAl cHiNH auy IV (tiep'theo')'-' ",tal rlg~y 31 thang 12 narn 2019 ._. !dC / .,

7. CHI PHi HOA HONG CHU'A PHAN eoNgay 31 thang 12

niim 2019VND

56 dlJ' dclu kyPMt sinh trong kyPhan bOvao chi phi trong ky56 dlJ' cu6i ky

64.912.970.454145.392.313.905

(127.262.811.965)

83.042.472.394

8. KY QUYsAo HII~M

34 ----

B09a - DNPNT

Ngay 31 thang 12. nem 2018

VND

6~.320.851.564126.543.342.952

(127.951.224.062)

64.912.970.454

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Tong Cong ty Co phan Bao hiem Ouan 8¢i S09a - DNPNT

THUY~T MINH sAo cAo TAl CHINH QUY IV (ti~p theo)' s. ~. t. '.

tal ngay 31 thang 12 narn 2019 , :.::1"::''/ ) . ~:''';':''-

10. TAl SAN co £>!NHva HiNH

Ph~nm~m QI.IY~nStf dl,mgd~t rang cOngVND VND VND

Nguyen gia

Ngay 1 thanq 1 narn 2019 2.464.349.380 17.052.184.000 19.516.533.380Mua rnoi trong narn 1.906.075.744 1.906.075.744Ngay 31 thang 12 narn 2019 4.370.425.124 17.052.184.000 21.422.609.124

Gia tr] hao man luy k~

Ngay 1 thang 1 narn 2019 1.940.543.825 1.940.543.825Tang trong ky 214.888.890 214.888.890Si~n dong khac

Ngay 31 thang 12 narn 2019 2.155.432.715 2.155.432.715Gia tr] can I~i

Ngay 1 thang 1 nam 2019 523.805.555 17.052.184.000 17.575.989.555

Ngay 31 thang 12 nam 2019 2.214.992.409 17.052.184.000 19.267.176.409

11. Chi phi xay dlfng co ban da dang

Ngay 31 thang 12 Ngay 31 thang 12

~

nsm 2019 nem 2018VND VND

se dU'dau ky 346.962.825.159 296.371.110.741Tang/(Giam) trong ky (5.895.334.069) 50.591.714.41850 duocuOi nam 341.067.491.090 346.962.825.159

(i) Chi ti~t cac dl,J'an xay dl,J'ngco ban do dang dang dU'Q'cthuc hlen nhu sau:

Ngay 31 thang 12nam 2019

VND

Ngay 31 thtmg 12nam 2018

VND

Dl,J'an D47Dl,J'an GAETDl,J'an MIPECDl,J'an Tan PhDLongDl,J'an khac

50 duocuOi narn

303.827.379.50840.048.057

30.813.086.895

303.827.379.5081.558.358.756

30.813.086.89510.764.000.000

6.386.976.630

341.067.491.090 346.962.825.159

36

13. THU~vAcAcKHOANPHAINOPNHAN~OC

Ngay 31 thang Phet sinh trang ky Ngay 31 thang 1212 nsm 2018 S6pMinQP s6 aa nQP nam 2019

VND VND VND VND

Thue gia tr]gia tang 14.4 79.515.681 146.667.175.835 (137.464.098.482) 23.682.593.034Thue thu nhapdoanhnghi$p(*) 34.027.161.423 (24.339.143.790) 9.688.017.633Thue thu nhapca nhan 1.623.707.996 14.066.341.211 (13.371.011.504) 2.319.037.703Thue thu nhapdai Iy 381.003.902 1.266.260.186 (1.230.249.746) 417.014.342Thue khac 513.587.751 3.170.825.850 (3.090.331.914) 594.081.687

Tang cQng 16.997.815.330 199.197.764.505 (179.494.835.436) 36.700.744.399

(*) Trang ky, Tang cong ty aa bU tro s6 thu~ thu nMp doanh nghi?p nQP thua nam truac vais6 ti~n /a 878.782.175 a6ng.

Ngay 31 thang 12 Ngay 31 thang 12nam 2019 nam 2018

VND VND

Tong Cong ty Co phan Baa hi~m Quan 80iTHUYbT'MINH sAo cAo TAl CHiNH ouv IV (tiep theat' .,.tal ogay 31 tMng 12 narn 2019 , ;"'l' .

12. PHAI TRA NG~6'1 BAN NGAN H~N

Ngay 31 th{mg 12nem 2019

VND

Phal tra v~ hop dOng bao hi~mPhai tra hoat dong nhU'Q'ngtal bao hiemPhai tra heat dong bao hiern goe

+ PMi tra b6i thuang beo hiem+ PMi tra giam ajnh bao hiem+ PMi tra hoa hc5ngbao hiem

Phai tra v~ hoat dong nhan tai bao hiemPhai tra khac

254.796.979.28310.913.441.77810.111.280.315

141.437.102660.724.361

20.203.841.0582.896.259.807

288.810.521.926

14. £>Au T~ DAI H~N KHAc

£)au tU' nam giCrden ngay dao hc;lnTi~n gLri e6 ky hc;ln- Dai hc;ln£)au tU' khae£)au tU' g6p von vao dO'nvi kh,3c

S09a - DNPNT .

..,' ..-.~,.... "',.-"...

Ngay 31 thang 12nem 2018

VND

184.548.231.4036.982.973.5756.436.554.078194.093.738352.325.759

22.291.844.3972.971.700.660

216.794.750.035

7.005.000128.440.000.000 128.440.000.000

Tang cQng 128.440.000.000 128.447.005.000

Dl,I' phong dau tU' tai ehfnh dai hc;ln (7.005.000)

128.440.000.000 128.440.000.000

37

Tong Cong ty Co ph§n Bao hiE~mQuan 8Qi'THUY~TMINH sAo cAo TAl CHfNH QUY IV (ti~p·th'etif·7 ,tGlingay31 thang 12 narn 2019 _, "",18)' _

15. VAY vA NO'NGANH~N

Ngan Mng Thuonp mal Co phan Ouan dOiNgan hang Thuonp mal Co phan Xuat Nhapkhau Vi$t Nam

TOng cQng

1~ DOANHTHU HOAHONG CHUA DUO'C HUONG

S09a - DNPNT

Ngay 31 thang 12 Ngay 31 thang 12nam 2019 nam 2018

VND VND

38.390.722.127 49.925.321.575

30.000.000.000 30.693.649.708

68.390.722.127 80.618.971.283

Doanh thu hoa h6ng chira duoc hU'ang bao g6m cac khoan hoa h6ng bao hiem chua ciU'Q'ctlnh vao doanh thu ky nay tuonq Ll'ngv&i phi nhU'Q'ngtal bao hiem ciU'Q'cchuyen sang phan bovao cac ky k~ toan sau theo Thong tu' so 232/2012JTT-STCcua So Tal chlnh,

Ngay 31 thang 12 Ngay 31 thang 12nem 2019 nsm 2018

VND VND

56 dU'd;}u ky 88.685.084.677 52·l70.668.521Phat sinh trong ky 234.069.409,457 178.037.144.918Phan bo vao doanh thu trong ky (205.837.232.680) (141.8'22.728.762)

56 dU'cu6i ky 116.917.261.454 88.685.084.677

17. cAc KHOAN PHAI TRA KHAc

Ngay 31 thang 12 Ngay 31 thang 12nsm 2019 nam 2018

VND VND

Phal tra ng~n han khacKinh phi cong cioan 4.239.004.707 4.008.912.608Sao hiem X8 hoi 139.168.822 377.521.651Sao hiem y t~ 31.806.371 69.549.793Sao hiem that nghi$p 18.985.758 33.916.142Ky quy ng~n hGln 558.951.411.400 373.565.221.773Cac khoan phai tra, phai nop khac 30.868.310.060 27.620.856.637

Phai tra dai h~n khac 28.333.880.207 27.750.396.207

TOng cQng 622.582.567.325 433.426.374.811

- a8 .

Tong Cong ty Co phan Bao hiem Ouan £)oi-~ . S09a - DNPNT

THUY~T MINH sAo cAo TAl CH[NH QUY IV (tiep theo)" I

tal ngay 31 tMng 12 nam 2019 "," ,i1.k>' >

18. cAc KHOAN DU' PHONG NGHIEP VU. . .18.1. Dt,J'phong phi ctnre dU'9'chLP&ngva dt,.#'phong boi thwng

DI,J'phOng DI,J'phOngMo hitJm nhU'9'ng tili Mo hi6m

g6c va nh(m tel (tai san tili bao hitJm)VND VND

31 thimg 12 narn 2018DI,J'phOng phi chuaduoc hU'&ngDI,J'phong b6i thU'ang

T6ng c9n9.

31 thang 12 narn 2019DI,J'phOng phi chuaoU'O'chU'&ngDI,J'phOng b6i thU'ang

T6ng c9ng

18.2. Dt,J'phong dao d9ng ton

S6 duo dau kySo trich I~p them trong kySo sl) dl,mg trong kyS6 duo cu6i ky

Dl,J'phOngbeo hlem thufm

VND

1.004.045.050.732 (273.094.927.210) 730.950.123.522617.387.972.396 (242.284.741.185) 375.103.231.211

1.621.433.0~3.128 (515.379.668.395) 1.106.053.354.733

1.315.353.805.723 (387.179.256.314) 928.174.549.409714.241.898.974 (354.955.859.871) 359.286.039.103

2.029.595.7Q4.697 (742.135.116.18~) 1.287 .~60.588.512

Ngay 31 thang 12 Ngay 31 thang 12nam 2019 nem 2018

VND VND

96.999.753.60118.355.970.880

82.551.548.12914.448.205.472

115.355.724.481 96.999.753.601

39 -

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Tong Cong ty Co ph§n Bao hh~mQuan f)Qi S09a - DNPNT

THUY~T MINH sAo cAo TAl CHiNH aUY IV (tiep theo)" ••• ~-.:!""",.... ~-" (,

tal ngay 31 thang 12 narn 2019 '_~:i; ! '~;;:: ." I :;_);, :,' :.:.~.:.

20. DOANH THU PHi BAo HIEM

Giai aoen tei chfnh Giai ao~m tet chfnhkettMc ngay 31 ket thuc ngay 31

thang 12 nem 2019 thang 12 nam 2018VND VND

Phi bao hiem g6c 2.595.932.557.4 73 1.954.236.784.918Cac khoan giam trLr phi bao hiem g6c (57.676.441.252) (29.386.387.037)

T6ng phi bao hi~m g6c 2.538.256.116.221 1.924.850.397.881

Phi nhan tal bao hiem 35.788.043.196 56.003.982.023Cac khoan giam tnr phi nhan tal baohiem (2.559.4 77. 795} (17.6~6.202.316l

r6ng phi nh~n tai bao hi~m 33.228.565.401 38.357.779.707Tang dl,l' phong phi bao hiem g6c vanhan tal bao hiem (311.308.754.991 ) (49.428:119.921 )

T6ng cQng 2.260.175.926.631 1.913.780.057.667

20.1 Doanh thu phf bao hi~m goc

Giai aOqin tel chfnh Giai aoen tel chfnhket thee ngay 31 ket thUc ngay 31

Loei hinh bao hit:m thang 12 nam 2019 thang 12 nam2018VND VND

Sao hiem con ngU'cYi 251.228.671.258 205J337.087.157Sao hiem tai san 339.273.810.598 239.845.542.088Sao hiem hang hoa 106.010.110.211 112.?02.665.496Sao hiem tau thUYEm 198.675.453.161 160 .•~99.904.466Sao hiem trach nhiem 42.710.744.654 40.204.649.291Sao hiem hang kh6ng 148.913.413.537 73.795.993.619Sao hiem xe cO'gi&i 1.282.290.866.328 896.548.111.700Sao hiem ky thu~t 152.943.285.957 168.218.454.389Sao hiem h6n hQ'p 25.429.419.087 16.442.148.402Sao hiem nang 1U'Q'ng -9.219.658.570 11.255.841 .273

T6ng cQng 2.538.256.116.221 1.924.850.397.881

20.2 Doanh thu phf nh~n tili bao hi~m

Giai aO?n tai chfnh Giai aO?n tai chfnhket tMc ngay 31 ket tMc ngay 31

Lo?; hinh bao hit:m thang 12 nam 2019 thang 12 nam 2018VND VND

Sao hiem con ngU'cYi 4.403.857.722Sao hiem tai san 8.153.152.436 7.438.453.241Sao hiem hang hoa 634.182.053 806.453.067Sao hiem tau thUYEm 12.647.419.543 19.053.024.388Sao hiem trach nhi$m 2.550.164.754 4.193.836.672Bao hiem hang kh6ng 451.338.753 986.971.539Bao hiem xe cO'gi&i 221.586.718 64.231.692Bao hiem ky thu~t 4.007.913.364 2.391.315.969Bao hiem h6n hQ'p 1.759.281.544Bao hiem nang 1U'Q'ng 158.950.058 1.664.211.595

T6ng cQng 33.228.565.401 38.357.779.707

41

21. PHI NHU'Q'NGTAl BAo HIEM

Giai aoen tei ehfnh Giai aoen tai ehfnhk6t tnuc ngay 31 k6t thuc ngay 31

thang 12 nem 2019 thang 12 nam 2018VND VND

Tong phi nhU'Q'ng tal bao hiem 735.887.593.727 518.387.629.945(Tang)/giam dl,l' phong phi nhU'Q'ngtal baohiem (114.084.329.104 ) (88.227.563.577)

Tong cQng 621..803.264.623 430.160.066.368

Tong phi nhU'Q'ng tai bao hiem bao g6m:

Giai aoen tel ehfnh Giai cJo~ntai chfnhk6t tnuc ngay 31 k6t thuc ngay 31

Loei hinh Mo hi{Jm thang 12 nem 2019 thfmg 12 nam 2018VND VND

Bao hiem con ngU'Cri 1.208.343.344 243.137.295Bao hiem tal san 184.697.070.927 119.243.782.620Bao hiem hang hoa 14.980.046.152 8.135.603.169Bao hiem tau thuyen 58.387.686.180 36.379.985.093Bao hiem trach nhiern 8.587.758.325 6.404.964.630Bao hiem hang kho'ng 86.231.817.366 82.309.862.427Bao hiern xe co gi&i 309.301.194.831 170.563.715.949Bao hiem ky thuat 77.630.576.552 84.876.713.716Bao hiem h6n hop 691.863.016Bao hiem nang 1U'Q'ng (5.136.899.950) 9.538.002.030

Tong cQng 735.887.593.727 518.387.629.945

22. HOA HONG NHU'O'NGTAl BAo HIEM. :,,~,

Giai cJo~ntai ehfnh Giai cJo~ntai ehfnhk6t thUengay 31 k6t thUengay 31

thang 12 nam 2019 thang 12 nam 2018VND VND

Hoa h6ng nhU'Q'ngtai bao hiem 205.837.232.680 141.822.728.762Hoan hoa hong, giam hoa hong

Tong cQng 205.837.232.680 141.822.728.762

Tong Cong ty Co phan Bao hi~m Quan £)oi

"FHUY~TMINH BAo cAo TAl CHfNH QUY IV (tiep"tttebftal I1gay 31 thang 12 narn 2019 1,!I r>b':.,

B09a - DNPNT

42

Tong Cong ty Co phan Bao hiem Ouan 89i

'THUY~T MINH BAa CAOTAI CHINH QUY IV (tie~nMe6)tal O,gay 31 thang 12 narn 2019 "l~: " _

B09a - DNPNT

23. DOANH THU KHAc HO~T DONG KINH DOANH BAo HII~M

Giai dcet: tai chfnhk~t thuc ngay 31

thang 12 nam 2019VND

Giai acen tai chfnhk~t thuc ngay 31


Phi quan Iy don bao hiemDoanh thu khac

T6ng cQng

5.263.111.489 6.858.396.667----------------5.263.111.489 ====6,,;..8,"=,5=8=.3.,;;,9=6'.,;;,6,.;;,,67,;..

24. TONG CHI BOI THU'CYNGBAo HI~M

Giai doen tei chfnh Giai cToqlntai chfnhk~t ihuc ngay 31 k~t thee ngay 31

thang 12 nam 2019 thang 12 nam 2018VND VND

Tong ehi boi thU'ang goe va bol ~thU'ang nhan tai (708.734.305.246) (685.832.051.421 ) :._

Cac khoan giam trCr(Thu cci ngU'aith,(/'ba boi hoan, thu hang ca xLI' Iy 'ilb6i thU'ang 100%) 580.381.843 ,1Thu boi thU'ang nhU'Q'ngtal bao hiem 198.823.688.333 107.320.417.911 "Tang dl,l' phOng boi thU'ang bao hiem ~goe va nhan tal bao hiem (96.853.926.578) (81.710.984.516)

,

(Tang)/giam dl,l' phong boi thU'angnhu'onq tal baa hiern 112.671.118.686 68.221.429.135

T6ng chi b6i thU'cmg baa hi~m (494.093.424.805) (591.420.807.048)

24.1 Chi phi boi thU'cyng bao hiem goc va nh~n

Giai cToqlntai chfnh Giai cToqlntai chfnhk~t thUq,ngiW 31 k~t thUe ngay 31

LOqlihinh bao hi{Jm thang 12 nam 2019 thang 12 nam 2018VND VND

Bao hiem eon ngU'ai 55.009.234.666 40.301.623.576Baa hiem tai san 50.097.911.980 58.556.500.283Baa hiem hang hoa 7.540.587.687 8.311.465.127Bao hiem tau thuYEm 28.023.516.940 40.481.012.082Baa hiem traeh nhiem 9.005.738.588 9.930.695.814Bao hiem hang kh6ng 1.567.529.094 8.735.858.393Bao hiem xe cO'gi&i 507.014.178.852 490.392.652.964Baa hiem ky thu$t 38.829.068.233 26.095.141.904Bao hiem han hQ'p 1.340.176.769 43.140.000Baa hiem nang 1U'Q'ng 10.306.362.437 2.983.961.278Cae khoan giam trCr (580.381.843)

T6ng cQng 708.734.305.246 685.251.669.578

43

Tong Cong ty Co phan BaD hiem Ouan 8Qi

THlJY~T MINH BAo cAo TAl CHINH QUY IV (tiep,theo)t~i ngay 31 thang 12 narn 2019 "?' .

24. TONG CHI BOI THU'O'NG BAD HIEM (tiep theo)

24.2 ThubOithwng nhuvng tei; bao hiem

Loei hinh Mo hiem

Bao hiem con ngU'O'iBao hiem tal sanBao hiem hang hoaBao hiem tau thuyenBao hiem trach nhlernBao hiem hang khO'ngBao hiem xe co gi&iBao hiem ky thuatBao hiem han hopBao hiem nang 1U'Q'ng

TOng cQng

Giai do~mtei ehfnhkef ihuc ngay 31


54.875.15231.537.906.1531.277.412.7747.237.082.6311.065.743.701

127.000..380.33727.526.257.475

3.124.030.110

198.823.688.333

25. CHI PHi KHAc HO~T DQNG KINH DOANH BAD HIEM

Chi phi giam djnh tbn thatChi danh gia rui ro doi tU'Q'ngdU'Q'cbao hiemChi quan Iy d~i Iy bao hiemChi de ph6ng h~n che tbn thatChi khacTrang d6:+ Chi phi nhan vien+ Chi phi cong Cl,ldl,lng Cl,l,nguyen v~t Ii$u va

nhien li$u+ Chi phi djch Vl,lmua ngoai+ Chi phi khac b~ng tien

TOng cQng

44

Giai dOi?nte! ehfnhketthUe ngay 31

fhang 12 nam 2019VND

29.146,;448.095423~099.424

1.136.763.2384.337.976.990

783.851.740.521

241.194.514.374

28.885.213.84239.512.677.546

474.259.334.759

818.896.028.268

BO~a - DNPNT

Giai,dof)n tai ehfnhkef thuc ngay 31


44.il06.444.0641.447.783.3124 -:597.768.177201.564.635

7:084.827.61537 J398.172.24910.420.807.478

1.263.050.381

107.320.417.911\

\i

Giai dOf)nfai ehfnhket tbuc ngay 31

fhang 12 nam 2018VND

J,"

18.803.064.09222.667.9131.680.000

3.383.490.565509.546.863.569

157.763.377.368

25.597.504.77832.794.188.544

293.391.792.879

531.757.766.139

I ,~.~.

Tong Cong ty Co phanBaohi~mOuan 8¢i. - ;TIHUY~T MINH BAo cAo TAl CHINH QUY IV (ti~p.theo)

tal ngay 31 thang 12 narn 2019 .,,,.

B09a - ONPNT

26. DOANH THU HO~T DQNG TAl CHINH

Giai ciq~ntai chfnh Giai cio~lntai chfnhk§t thee ngay 31 kMthUc ngay 31

tMng 12 nam 2019 tMng 12 nam 2018VND VND

Lai ti~n glii, tien uy thac dau tU' 162.590.558.629 87.118.539.253Co t(Jrcduo'c chia 4.560,.000.000Thu lai da~ tU' trai phieu 22.610.;958.877 24.259.595.890Lai dau tU' co phieu ng~n han 12.558.681.530 64.p40.678.070Lai chenh I$ch ty gia 760_.479.405 378.163.137Ooanh thu heat d¢ng tal chinh khac 141.935.960 821.334

Tlmg cQng 203.222.614.401 176.397.797.684

27. CHI PHI HO~T DQNG TAl CHINH

Giai c1o~nte! chfnh Gietaoen tai chfnhk§f tnuc ngay 31 kfJt(hUcngay 31 ,

fMng 12 nam 2019 tMng 12 ntun 2018 ,

VND VND \!

Lo chenh lech ty gia 756.•889.462 1.J508.714.384Chi phi lai vay 5.946.967.994 5.295.808.4 7101,1' phOng giam gia cac khoan dau tu ng~nhan, dai han 288.000.000 42.103.106.331Phi uy thac dau tU'Chi phi tai chinh khac 41.730.174.413 9.325.658.065

TOng cQng 48.722.031.869 58.233.287.251

28. CHI PHI QUAN LY DOANH NGHII;P

Giai cio~n fai chfnh Giai aO?ntai chfnhk§t thUcngay 31 kfJtthUcngay 31

tMng 12 nam 2019 tMng 12 nam 2018VND VND

Chi phi nhan vien 171.593.100.001 164.964.843.800Chi phi v~t lieu 24.032.460.205 26.898.666.045Chi phi khfiu hao TSCD 4.807.779.149 5.862.253.089Thu~, phi va Ie phi 8.779.671.716 7.280.978.810Chi phi dl,l' phong nO' phai thu kh6 doi 767.729.023 2.760.032.947Chi phi djch Vl,J mua ngoai 78.142.151.454 78.347.260.532Chi phi b~ng ti~n khac 82.111.082.658 73.527.237.183

TOng cQng 370.233.974.206 359.641.272.406

45

T6ng Cong ty C6 phan Bao hiem Ouan 8Qi

!, ,THUY~T MINH sAo cAo TAl CHfNH QUY IV (tLep thee)t<;lingay 31 thang 12 narn 2019

29. CHI PHI THUe THU NH~P DOANH NGHlep

Thue thu nhap doanh nghi$p hien hanh phal tra dU'Q'cxac din,h dua tren thu nhap chlu thueella ky bao cao hien tal. Thu nhap chlu thue khac v&i thu nhap duoc bao cao trO:ngbao caoket qua heat dong kinh doanh VI thu nhap chiu thue khOng bao g6m cac khoan rnuc thunhap chiu thue hay chi phi oU'Q'ckhau trLl' cho rnuc dlch tinh thue trong cac ky khac va cOngkhong bao g6m cac khoan rnuc khong phai chlu thue hay khOng duoc khau trLl' cho mucdlcb tinh thue, Thue thu nhap doanh nghi$p hi$n hanh phal tra cua Tong Cong ty dU'Q'ctinhtheo thue suat da ban hanh den ngay ket thuc ky ke toan.

Chi phi thue TNDN hi$n hanhChi phi/(thu nh~p) thue TNDN hoan l<;li

TONG CQNG

Sa Le Thi Thanh HuyenPP Ke toan - Ke toan TH

Ha Noi, Vi$t Nam

Ngay 20 thang 01 nam 2020

Sa Le Thi Thanh HaiKe toan trU'Crng

46

S09a - DNPNT

Giai c1o~lntili chfnhk~t tMc ngily 31

tMng 12 nam 2019VND

Giai c1oc}mtili chinhk~t thUcngily 31

thimg 12 nam 2018VND

34.905.943.598 27.121.217.825

34,905.943.5,98 27.121.217.825

•.~

Sa Ngo Sich NgQcPh6 T6ng Giam aoc

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cao tai chinh...Tong Cong ty Co phan Bao hiem Ouan 8(>i THONG TIN CHUNG TONGCONGTY TOng Cong ty COphan Bao hiem Ouan BOi ("TOng Cong ty") duocthanh I~ptheo Giay phep Thanh lap va Hoat