Tp H6 Chi Minh, ngiw so thang .V.1nam2020

TONG CONG TV co PHAN BAo HII~MBAo LONG

s6:JI~112020/CV-BLV/v giai trinh k§t qua hoat dong kinh doanh quy 1/2020

Kinh 9LPi: OYBANCH~NGKHOANNHAN~6c

sa GIAO DICH CHlrNG KHOAN HA N¢I

Can elf Thong tu s6 155/2015rrT-BTC ngay 06/10/2015 ella B¢ Tal ehinh v~ vlecHU'ang dan cong b6 thong tin tren th] trU'cYngehlfng khoan:Can elf ket qua heat d¢ng kinh doanh duoc th~ hien trong Bao cao tai chinh Quy1/2020 ella Tong Cong ty Co phan Bao hi~m Bao Long.

Tnroc tien, Tong Cong ty Co phan Bao hi~m Bao Long (Bao Long) kinh gLPiIcYichaotran tronq va cam an den SI,J' quan tam, he tro ella Quy CO'quan trong thoi gian qua.

Theo quy dinh tai Khoan 4 £)i~u 11 Thong tu s6 155/2015/TT-BTC v~ viec HU'ang dancong b6 thong. tin tren th] trU'cYngehlfng khoan, Bao Long kinh bao cao voi Quy CO'quan nguyen nhan v~ loi nhuan sau thue thu nhap doanh nghi$p ella Quy 1/2020 thayd6i han 10% so vai cLIng kl narn 2019 nhu sau:

Theo Bao cao tal chinh Quy 1/2020, ket qua hoat d¢ng kinh doanh tong hop ella BaoLong duoc th~ hi$n trong bang dU'ai day.

Chi tieu (tri~u dong) Qu}' 1/2020 Qu}' 1/2019 % thay doi

1. Doanh thu thu~n hOc;ltdong KDBH 214.211 229.912 -7%

2. Doanh thu hOc;ltdong tai chinh 19.820 19.972 -1%

3. Thu nh~p khac 45 39 15%

4. Tong chi phi hOc;ltdong KDBH 152.133 147.452 3%

5. Chi phi hOc;ltdong tai chinh 31.254 2.410 1197%

6. Chi phi quan Iy doanh nghi$p 33.860 37.600 -10%

7. Chi phi khac 84 43 97%

8. Tong lQ'inhu~n ke toan tru'O>cthue 16.745 62.417 -73%

9. Chi phi thu§ TNDN hi$n hanh 5.349 13.359 -60%

10. Chi phi thu§ TNDN hoan Ic;li (2.406) (540) 346%

10. LQ'inhu~n sau thue TNDN 13.803 49.598 -72%

~ Tn,]sa chfnh: 185Di$n Bien Phu, Q.1, Tp. HeM

\. Di$n th09i: (84.28) 3823 9219l;l~Website: baohiembaolong.vn.;. Fax: (84.28) 3822 8967

Theo d6, doanh thu phi bao hi~m Quy 1/2020 dat 309.176 trieu d6ng, tang 5% so voicunq ky narn 2019, tuy nhien chi phi nhU'Q'ngtal bao hi~m Quy 1/2020 tang so vcYicLIngkl narn 2019 dan d~n doanh thu thuan heat dQngkinh doanh bao hi~m Quy 1/2020 chidat 214.211 trieu d6ng, qiarn7% so voi cLIngkl narn 2019.

v'fJchi phi heat dQngkinh doanh bao hi~m, t6ng chi phi heat dQngkinh doanh bao hi~mQuy 1/2020 la 152.133 trieu d6ng, tang 3% so voi cunq ki narn 2019. Trong d6, tllng chib6i thU'cYngbao hi~m dat 54.441 trieu d6ng, giam 15% so voi cLIngky narn 2019; chihoa h6ng bao hi~m dat 25.064 trieu d6ng, tang 2% so vcYicLIngky narn 2019; chi phikhac heat dQngkinh doanh bao hi~m dat 70.710 tri~u d6ng, tang 24% so vcYicLIngkynarn2019.

v'fJheat dQngtal chinh, truce tinh hinh thi chLrngchLrngkhoan suy giam thi doanh tDuhOi:;ltdQngtai chinh Quy 1/2020 di:;lt19.820 tri~u d6ng, chi giam 1% so vcYicLIngki na -',),2019. Tuy nhien, chi phi hOi:;ltdQng tai chinh la 31.253 tri~u d6ng, tang 28.843 tr~~~C:~d6ng (tU'O'ngLrng1197%) so vcYicLIngky nam trU'cYcdo vi~c trich I$p dl! ph6ng giarrf'tj~ *chLrngkhoan. £)i'fJunay dan den lQ'inhu$n hOi:;ltdQngtai chinh Quy 1/2020 10 (11.4~~G jtri~u d6ng, giam 165% so vcYicLIngki nam 2019. -;:- 0"~

) \-\0 G

Chi phi quan Iy doanh nghi~p Quy 1/2020 la 33.860 tri~u d6ng, giam 10% so vcYicLlrrg-inam ngoai.

NhU'v$y, vcYivi~c doanh thu thu~n hOi:;ltdQngkinh doanh bao hi~m giam, t6ng chi phihOi:;ltdQngkinh doanh bao hi~m tang, lQ'inhu$n hOi:;ltdQngtai chinh bi 10 nhi~u dan d~nlQ'inhu$n trU'cYcthue cua Sao Long Quy 1/2020 chi di:;lt16.745 tri~u d6ng. TU'O'ngtl!, lQ'inhu$n sau thue Quy 1/2020 dc;it13.803 tri~u d6ng.

Tran trQng.

NCYi nhfm:

- Nhu tren;

- LU'u VT, TCKH

2/2

,..-----,- -- . _. ..

TONG CONGTV CO PHAN BAa HIEM BAa LONG(Thanh I~p tal mlac C9nghoaXa h9i ChunghiaVi~t Nam)

BAO CAOTAl CHiNHCHO Qui" 1 KET THUC NGAV 31 THANG 03 NAM 2020

TONG CONG TV CO PHAN BAo HIEM BAo LONG55 185Di~nBh~nPhu,PhuongDa Kao,Qu~n1Thanhph5Ho ChiMinh,Vi~t Nam

MVC LVC

NOI DUNG TRANG

BAo cAo CUABANersu HANH

BANGcAN DOl KETOAN

BAo cAo KEf QuA HO~TDONGKINH DOANH

BAo cAo LVUCHUYENTIEN T~

THUYEf MINH BAo cAo TAl CHiNH

1 - 2

3-4

5-6

7

8 - 26

BAo eAo ellA BAN aIEU HANH

Ban f)ieu hanh Tong Cong ty Co phan Bao hiem Bao Long (gQi tat la "Tong Cong ty") d~ trinh baocao nay cung voi bao cao tai chinh Quv 1 narn 2020 cua Tong Cong ty ket thuc ngay 31 thang 03narn 2020.

H(h aONG QUANTRJ, BAN aIEU HANH vA BAN KIEM soarCac thanh vien cua HQi dang Quan tri, Ban f)ieu hanh va Ban Kiem scat Tong Cong ty da dieu hanhTong Cong ty trong narn va den ngay I~p bao cao nay gam:

HQi aong Quim Tri

eng Nguy~n Thanh Longeng Nguy~n Van Hungeng Nguy~n HCi'uTuaneng Phan QUoc DOngBa Pharn Minh Chameng Nguy~n CU'uTinheng Nguy~n Van Thanh Haleng f)~ng f)uc Huy

Chu tichPho Chu tlchPho Chu tichThanh vienThanh vienThanh vi enThanh vien (bo nhiern ke tu ngay 29 thanq 03 narn 2019)Thanh vien (mi~n nhlern ke tU ngay 29 thanq 03 nam 2019)

Ban aieu Hanh

eng Phan Quoc DOngBa Phi;lm Minh Chameng Ha Minh HieuBa Nguy~n Thi Quynh Nga

Tong Giam docPho Tong Giam doc dieu hanh kiem Giam doc tai chfnhKe toan tnlong (bo nhi~m ngay 23 thang 12 nam 2019)Ke toan tnlong (mi~n nhi~m ngay 23 thang 12 nam 2019)

Ban Kiem Soat

Ba Le Thi Thanh BinhBa Nguy~n Thi Tu'ong Vyeng Va Hoang Duy Trinheng Ton That Dien Khoa

Tru'ong banThanh vienThanh vienThanh vien

TRAeH NHI~M ellA BAN aIEU HANH

Ban f)ieu hanh Tong Cong ty co trach nhi~m I~p bao cao tai chfnh phan anh mQt cach trung thtfc vah<;lpIv tinh hinh tai chfnh Tong Cong ty ti;li ngay 31 thang 03 nam 2020 cOng nhu' ket qua hOi;lt dQngkinh doanh va tinh hinh Iu'u chuyen tien t~ cua Tong Cong ty cho nam tai chfnh ket thuc cung ngay,phu h<;lpvoi chuan mlfc ke toan, che dQ ke toan doanh nghi~p Vi~t Nam ap dl,lng cho cac cong ty baohiem va cac quy dinh phap IV c6 lien quan den vi~c I~p va trinh bay bao cao tai chfnh. Trong vi~c I~pbao cao tai chinh nay, Ban f)ieu hanh du'<;ICyeu cau phai:

• Ltfa chQn cac chinh sach ke toan thich h<;lpva ap dl,lng cac chinh sach do mQt cach nhat quan;• f)u'a ra cac xet doan va u'oc tinh mQt cach h<;lpIv va th~n trQng;• Neu ra cac nguyen t~k ke toan thich h<;lpc6 du'<;Ictuan thu hay khong, co nhCi'ngap dl,lng sai I~ch

trQng yeu can du'<;Iccong bo va giai thich trong bao cao tai chinh hay khong;• L~p bao cao tai chinh tren cd so hOi;lt dQng lien tl,lC tru tru'ong h<;lp khong the cho rang Tong

Cong ty se tiep tl,lC hOi;lt dQng kinh doanh; va• Thiet ke va thtfc hi~n h~ thong kiem soat nQi bQ mQt cach hU'u hi~u cho ml,lC dich I~p va trinh bay

bao cao tai chinh h<;IpIv nham hi;ln che rui ro va gian I~n.

BAo cAo ellA BAN OI'EU HANH (Tiep theo)

BanDieu hanh Tong Cong ty chiu trach nhiern dam bao rang so ke toan du'c;1Cghi chep mQt each phuhop de phan anh mQt each trung thuc va hc;1pIy tlnh hlnh tai chfnh cua Tong Cong ty (1 bat ky thaidiem nao va dam bao rang bao cao tai chfnh tuan thu chuan rrurc ke toan, che dQke toan Vi~t Namap dl,mg cho cac cong ty bao hiem va cac quy djnh phap Iy co lien quan den vi~c I~p va trlnh baybao cao tai chfnh. BanDieu hanh dlng chlu trach nhlern dam bao an toan cho tai san cua Tong Congty va thuc hi~n cac bi~n phap thich hop de ngan ch~n va phat hi~n cac hanh vi gian I~n va sai pharnkhac.

BanDieu hanh xac nh~n rang Tong Cong ty da tuan thu cac yeu cau neu tren trong vi~c I~p bao caotai chfnh.

Phan Quoe DungTong Giam docNgay20 tMng 04 nam 2020

2

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TONG CONG TV CO PHAN sAo HIEM sAo LONGSO'185 f)i~n Bien Phu, Phuong Da Kao, Qu~n 1Thanh ph5 Ho Chi Minh, Viet Nam

MAu so B 02a-DNPNTBan hanh thea Thong tu' 55 232/2012/TT-BTCngay 28 thang 12 narn 2012 cua BOrai ehinh

sAo cAo KET QuA HO~T aQNG KINH DOANHCho Quy 1 nsm 2020 ket thuc ngay 31 thimg 03 nam 2020

Dan vi: VNf)

PHAN I - sAo cAo KET QuA HO~T aQNG KINH DOANH TONG HQ'P

cHinEU Miso Thuyetminh Ky nay Ky tntbe

1 Doanh thu thuan heat dQngkinh doanh baoh~m 10 214.211.040.829 229.911.816.227

2 Doanh thu hoat dQng tai chinh 12 21 19.819.733.217 19.971.866.5823 Thu nh~p khac 13 45.126.119 39.093.9694 Tong chi phi hoat c1Qngkinh doanh bao h~m 20 152.132.620.749 147.452.460.5505 Chi phi hoat c1Qngtai chinh 22 22 31.253.920.155 2.410.430.7956 Chi phi quan IV doanh nghi~p 23 23 33.859.960.904 37.600.125.8907 Chiphikhac 24 83.977.825 42.569.0348 Tong Iqi nhu,n ke toan tru'ac thue

(50=10+11+12+13-20-21-22-23-24) 50 16.745.420.532 62.417.190.5099 Chi phi thue TNDN h~n hanh 51 5.348.582.907 13.358.862.05510 Chi phi thue TNDN hoan ~i 52 (2.406.014.801) (539.511.784),.. ,..11 Lqi nhu,n sau thue thu nh,p doanh ngh~p

(60=50-51-52) 60 13.802.852.426 49.597.840.23812 Lii as ban tren co phieu 70 230 798

5

TONG CONGTV CO PHAN BAo HIEM BAo LONGSo 185 f)i~n Bien Phu, Phu'ong ea Kao, Qu~n 1Thanh pho Ho Chi Minh, Viet Nam

MAuso B02a-DNPNTBan hanh theo Thong tu so 232/2012/TT-BTCngay 28 thang 12 narn 2012 cua BQrai ehinh

BAo cAo KETQuA HO~TDQNGKINH DOANH(Tiep theo)ChoQuy 1 nam 2020 ket tiusc ngiw 31 thilng 03 nam 2020

PHANII - BAo cAo KETQuA HO~TDQNGKINH DOANHTHEOHO~TDQNG

" • ACHI TIEU

Doanh thu phi bao hiemTrong d6:- Phibao h~m gee- Phinhan tai bao h~m- (Tang) gam dl/ phong phi bao hiem gee va

nhan tai bao h~mPhf nhu"qng tai bao hiemTrong d6:- Tong phi nhlfgng tai bao h~m- (Gam)/ Tang dl/ phong phi nhlfgng tai bao

h~mDoanh thu phi bao hiem thuanHoa hong nhu"qng tai bao hiem va doanhthu khac hO\lt dQng kinh doanh bao hiemTrong d6:- Hoa hong nhlfgng tai bao h~m- Doanh thu khac hoet dQng kinh doanh bao

h~mDoanh thu thuan hO\lt dQng kinh doanhbao hiemChi boi thu"ongTrong d6:

- Tong chi boi thlfong- Cae khoan gam trit (Thu doi NT3, thuhang BT100%)

Thu boi thu"ong nhu"qng tai bao hiemTang/ (gicim) DPBT bao hiem g6c va nh(intai bao hiem

9 Tang/ (giam) DPBT nhu"qng tai bao hiem10 Tong chi boi thu"ong bao hiem11 D....phong dao dQng Ion12 Chi phi khac hO\lt dQng kinh doanh bao

hiemTrong d6:

- Chi hoa hong bao h~m- Chi phi khae ho~t dQng kinh doanh bao

h~m

13 Tong chi phi hO\lt dQng kinh doanh baohiem

14 Lqi nhu(in gQP hO{lt dQng kinh doanh baohiem

15 Doanh thu ho~t dQng tai ehinh16 Chi phi ho~t dQngtal ehinh17 Lqi nhu(in gQP hO{lt dQng tai chinh18 Chi phi quan IV doanh ngh~p19 Lqi nhu(in thuan tLt hO{lt dQng kinh doanh20 Thu nh~p khae21 Chi phi khae22 Lqi nhu(in khac23 Tong Ic;fI nhu(in ke toan tru"ac thue24 Chi phi thue TNDNh~n hanh25 Chi phi thue TNDNhoan ~i26 Lqi nhu{jn 5au thue thu nh(ip doanh ngh~p

(60 = 50 - 51 - 52)

27 Li7ph",'

1

2

3

4

56

7

8

Nguy~nXuan TienNgu'oi lip bieu

Ha Minh HieuKe toan tru'ong

fJdn vi; VNfJ

Ma 56 Thuyetminh ----'-'.KY,L'_,_,n",,-aYL _,K~yLt:::ru"=aC"_

309.175.964.395 293.125.293.9391 17

1.11.21.3

287.078.347.11426.920.697.159

2(4.823.079.878)

141.656.890.30318

2.12.2

123.546.080.518

34

18.110.809.785167.519.074.092

46.691.966.737

4.14.2

13 46.210.451.860

481.514.87710

11214.211.040.82987.775.735.06219

11.111.2

87.775.735.062

1213

19.3 40.236.360.719

14151617

14.114.119

13.112.473.7826.211.210.041

54.440.638.0841.917.256.266

95.774.726.399

17.117.2

0920

25.064.321.921

70.710.404.47818

152.132.620.74919

232425263031324050515260

62.078.420.08019.819.733.21731.253.920.155

(11.434.186.938)33.859.960.90416.784.272.238

45.126.11983.977.825

(38.851.706)16.745.420.532

5.348.582.907(2.406.014.801)

2122

23

70

266.386.409.57510.466.381.015

16.272.503.34996.081.333.291

88.204.653.598

7.876.679.693197.043.960.648

32.867.855.579

32.322.925.054

544.930.525

229.911.816.22786.028.740.501

86.028.740.501

29.669.952.793

14.993.640.8887.096.899.676

64.255.528.9201.886.481.370

-r::

81.310.450.260

24.490.710.891

56.819.739.369

147.452.460.550

82.459.355.67719.971.866.5822.410.430.795

17.561.435.78737.600.125.89062.420.665.574

39.093.96942.569.034(3.475.065)

62.417.190.50913.358.862.055(539.511.784)

49.597.840.238798

QuaCDungTong Giam dacNgiW20 thilng 04 nam 2020

6

TONG CONG TY CO PHAN BAo HIEM BAo LONGSO'185 Di~n Bien Phu, Phuong Da Kao, Qu~n 1Thanh ph5 Ho Chi Minh, Viet Nam

MAu so B 03a-DNPNTBan hanh theo Thong nr so 232/2012/TI-BTCngay 28 thang 12 narn 2012 cua B9 Tal ehinh

BAo cAo LlJ'UCHUYENTIEN TECho Quy 1 nam 2020 ket tiusc ngiw 31 tMng 03 nam 2020

Dan vi: VND

CHiTI~U Miso Thuyetminh Ki m\~ Ki tnt8cI. Lu'u chuyen tien tu ho~t (l9n9 kinh doanh

"1 Tien thu tu ban hang, cung cap dkh VI,! va 01doanh thu khac 339.814.886.290 251.529.409.777Tien chi tra cho nguai cung cap hang h6a va " 022djch VI,! (239.830.068.732) (161.277.565.261)3 Tien chi tra cho nguai lao dQng r 03 (48.543.695.046) (41.009.157.272)4 Thue thu nh~p doanh ngh~p da nQp " 05 (5.950.644.635) (7.764.836.279)5 Tien thu khac tu hoat dQng kinh doanh r 06 39.678.950.418 24.255.7016 Tien chi khac cho boat dQngkinh doanh " 07 (97.364.133.636) (31.157.641.810)Lu'u chuyen tien thuan tu ho~t (l9n9 kinh doanh 20 (12.194.705.341) 10.344.464.856

II. Lu'u chuyen tien tu ho~t (l9n9 emu tu'1 Tien chi de mua sam, xay dl/OgTSCf) va cac tai 21

san dai han khac (75.000.000)2 Tien thu t'u thanh lV, nhuc;1ngban TSCf) va cac 22

tai san dai han khac 2.709.000 3003 Tien chi cho vay, mua cac cong cl,! nc;1cua ddn 23

vikhac (5.393.323.388.020) (5.284.743.926.836)4 Tien thu hoi cho vay, ban li;Iicac cong Cl,!nc;1cua 24

ddn vi khac 5.113.929.494.424 5.000.593.965.3465 Tien thu liii cho vay, co Wc va k;1inhu~n duc;1c 27

chia 23.684.537.025 29.620.655.982Lu'u chuyen tien thulin tu hO\lt (l9ng emu tu' 30 (255.706.647.571 ) ( 254.604.305.208)III. Lu'u chuyen tien tu ho~t (l9n9 tid chinh1 Co Wc, k;1inhu~n da tra cho chu sa huu 36 (81.686.614)Lu'u chuyen tien thuan tu hO\lt (l9ng tilii chinh 40 (81.686.614)

Lu'u chuyen tien thuan trong kY (50 = 20+30+40)" 50 (267.901.352.912) (244.341.526.966)Tien va tu'dng (lu'ang tien emu ky 60 347.704.234.926 467.529.651.751 ~Tien va tu'ang (lu'ang tien CUOI ky =(70 = 50+60+61) 70 79.802.882.014 223.188.124.785

Nguyen Xuan TienNgu'oi I~pbieu

Hit Minh HieuKe toan tru'ang

Phan Quoe DungTong Giam doeNgiJy 20 tMng 04 nam 2020

7

TONG CONGTV CO PHAN BAo HIEM BAo LONG55 185Di~n BienPM, Phu'ongDa Kao,Qu~n1Thanhph5 Ho ChfMinh,Vi~t NamTHUVET MINH BAo cAo TAl CHiNHC:k thuyet mtnh nay la rn9t b9 pMn hr;fp thsnh va can (fu'r;fcdoc (fong thoi vai beo cao tai chfnh kern theo

MAu SO B 09a-DNPNTBanhanh theo Thongnr 55232/2012m-BTCngay 28 thang 12 nam 2012 clla B9Tai chfnh

1. THONGTIN KHAI QUAT

T5ng Cong ty cs phan Bao hiem Bao Long (gQi tat la "T5ng Cong ty"), la m9t cong ty c5phan, du'<;1cthanh I~p va hoat dQng ti;li Vit$t Nam theo Giay phep thanh I~p so 1529/GP­UB do Uy ban nhan dan Thanh pho Ha Chi Minh cap ngay 11 thang 7 narn 1995, Giaychung nh~n dang ky kinh doanh so 059614 do Uy ban ke hoach Thanh pho Ha Chi Minhcap ngay 2 thang 8 narn 1995 va Giay chung nh~n du tleu chuan va dieu kit$nhoat dQngso 05TC/GCN ngay 10 thang 1 narn 1995 do BQTal chinh cap. Giay phep thanh I~p vaheat dQng mai nhat so 71GP/KDBHngay 15 thang 4 nam 2014 va giay phep dieu chinhmai nhat so 71/GPDC18/KDBHngay 7 thang 4 nam 2017 do BQrai chinh cap.

c5 phieu cua T5ng Cong ty da dang ky giao dich tren thi tru'ang UPCoMvao ngay 11thang 12 nam 2015 vai ma chung khoan la "BU".

Ho~t dOng kinh doanh chinh

HOi;ltdQngkinh doanh chinh cua Tong Cong ty la cung cap cac dich VI,I bao hiem phi nhanthQ ti;li Vit$tNam bao gam kinh doanh bao hiem goc, tai bao hiem, dau tu' tai chinh va cachOi;ltdQngkMc theo quy dinh cua phap lu~t Vit$tNam.

Chu ky nam kinh doanh thong thU'ang

Chu ky nam kinh doanh thong thu'ang cua T5ng Cong ty du'c;tcthl/c hi~n trong thai giankhong qua 12 thang.

Ci'u truc Tong Cong ty

T5ng Cong ty co 01 Trl,l so chinh va 46 Cong ty thimh vien tren ca m/ac.

2. CO sa ~P sAo cAo TAl CHINH vA NAMTAl CHINH

Cd so I~pbolocolotai chinh

Bao cao tai chinh kem theo du'c;tctrinh bay bang Dang Vit$tNam ("VND"), theo nguyen tacgia goc va pM h<;1pvai chuan ml/c ke toan, che dQ ke toan doanh nghi~p Vit$t Nam apdl,lng cho cac cong ty bao hiem va cac quy dinh phap Iy co lien quan den vit$cI~p va trinhbay bao cao tai chfnh.

Bao cao tai chinh kem theo khong nham phan anh tinh hinh tai chinh, ket qua hOi;ltdQngkinh doanh va tinh hinh Iu'u chuyen tien tt$ theo cac nguyen tac va thong I~ ke toan du'c;tcchap nh~n chung ti;li cac nu'ac khac ngoai Vit$tNam.

Hinh thLtc so ke toan ap dl,lng

Hinh thuc so ke toan ap dl,lng du'c;tcdang ky cua Tong Cong ty la Chung tlt ghi so.

Nam tai chinh

Nam tai chinh cua T5ng Cong ty bat dau tlt ngay 01 tMng 01 va ket thuc vao ngay 31tMng 12. Bao cao tai chinh quy 01 cua Tong Cong ty du'c;tcI~p cho ky hOi;ltdQngtlt ngay01 thang 01 den ngay 31 thang 3 hang nam.

8

TONG eONG TY CO PHAN BAo HIEM BAo LONGTHUYET MINH BAo eAo TAl eHINH (Tiep theo)

3. TOM TAT cAe eHINH sAeH KE ToAN CHU YEU

MAu so B 09a-DNPNT

Sau day 121cac chinh sach ke toan cM yeu du'<;1CTong Ceng ty ap dl,mg trong vi~c I~p baocao tai chinh:

3.1 u'ae tinh ke toan

Vi~c I~p bao cao tai chinh tuan thu theo chuan rrurc ke toan, che dQ ke toan doanh nghi~pVi~t Nam ap dunq cho cac ceng ty bao hiem va cac quy dinh phap Iv co lien quan den vi~cI~p va trlnh bay bao cao tai chinh yeu d3U Ban f)ieu hanh phai co nhG'ngu'octinh va gia dinhanh hu'ong den so li~u bao cao ve ceng no, tai san va vi~c trlnh bay cac khoan ceng n<;1vatal san tiem tang tal ngay I~p bao cao tal chinh cling nhu' cac so li~u bao cao ve doanh thuva chi phi trong nam. M~c du cac u'octinh ke toan du'<;1cI~p bang tat ca 51/ hieu biet cua Banf)ieu hanh, so thl/c te phat sinh co the khac voi cac u'octinh, gia dinh d~t ra.

3.2 Cong el.,ltiU ehinh

Ghi nh{tn ban cfau

Tai sim tai chfnh: T~i ngay ghi nh~n ban dau, tai san tai chinh du'<;1cghi nh~n theo gia goccQngcac chi phi giao dich co lien quan trl/c tiep den vi~c mua sam tai san tai chinh do. Taisan tai chinh cua Tong Ceng ty bao gam tien va cac khoan tu'dng du'dng tien, cac khoan dautu' tai chinh, cac khoan phai thu khach hang va phai thu khac, va dl/ phong bai thu'angnhu'<;1ngtai bao hiem.

Cong nr;l tai chfnh: T~i ngay ghi nh~n ban dau, ceng n<;1tai chinh du'<;1cghi nh~n theo gia goccQngcac chi phi giao dich co lien quan trl/c tiep den vi~c phat hanh ceng n<;1tai chinh do.Ceng n<;1tai chinh cua Tong Ceng ty bao gam cac khoan phai tra ngu'ai ban va cac khoanphai tra khac, dl/ phong bai thu'ang bao hiem goc va nh~n tai bao hiem va chi phi phai tra.

Danh gia /{Ji sau tan ghi nh~n ban erau

Hi~n t~i, chu'aco quy dinh ve ghi nh~n tiep theo ceng Cl,ltai chinh sau ghi nh~n ban dau.

3.3 Tien va cae khoim tu'dng du'dng tien

Tien va cac khoan tu'dng du'dng tien bao gam tien m~t t~i quy, cac khoan tien gUi kheng kyhc;m,cac khoan dau tu' ngan h~n, co kha nang thanh khoan cao, co thai gian dao h~n gockheng qua ba (3) thang, d~ dang chuyen doi thanh tien va it rUi ro lien quan den vi~c biendQnggia trio

3.4 Caekhoan cfau tu'tai ehinh

a) Chung khoan kinh doanh

Chltng khoan kinh doanh 121cac khoan chltng khoan du'<;1CTong Ceng ty nam giG'voi ml,lcdlch kinh doanh. Chltng khoan kinh doanh du'<;1Cghi nh~n bat dau tlt ngay Tong Ceng ty coquyen so hG'uva du'<;1cxac dinh gia tri ban dau theo gia tri h<;1pIV cua cac khoan thanh toant~i thai diem giao dich phat sinh cQngcac chi phi lien quan den giao dich mua chltng khoankinh doanh. Chltng khoan kinh doanh cua Tong Ceng ty bao gam cac co phieu niem yet,kheng niem yet tren thi tru'ang chltng khoan va chltng chi quy mo.

T~i cac nam tai chinh tiep theo, cac khoan chltng khoan kinh doanh du'<;1cxac dinh theo giagoc trlt cac khoan giam gia chltng khoan kinh doanh. Tang/giam dl/ phong giam gia chltngkhoan du'<;1Cghi nh~n vao khoan ml,lc "Chi phf hOigltdQng tai chfnh" trong bao cao ket quaho~t dQngkinh doanh.

b) Cae khoan erau ttl nim giil (len ngay (lao h{Jn

Cac khoan dau tu' nam giG'den ngay dao h~n bao gam cac khoan dau tu' ma Tong Ceng ty coV dinh va kha nang giG'den ngay dao h~n. Cac khoan dau tu' nam giG'den ngay dao h~n baogam: cac khoan tien gUi ngan hang co ky h~n, trai phieu va cac khoan dau tu' nam giG'denngay dao h~n khac.

9

TONG CONG TV CO PHAN BAa HIEM BAa LONGTHUVET MINH BAa cAo TAl cHiNH (Tiep theo) MAu so B 09a-DNPNT

Cac khoan (fau tu nam giG'den ngay (fao han du'<;1cghi nh~n bat dau tu ngay mua va du'<;1Cxac d!nh gia tr] ban dau theo gia mua va cac chi phi IiEm quan den giao dlch mua cac khoan(fau nr, Thu nh~p lai tLt cac khoan dau nr nam giG'den ngay dao han sau ngay mua du'<;1Cghinh~n tren Bao cao ket qua hoat dong kinh doanh tren co so du' thu. Lai du'<;1chu'ongtnroc khiTong Cong ty nam giG'du'<;1Cghi giam tnr vao gia goc tal thai di«~mmua.

Cac khoan dau tu nam giG'den ngay dao han du'<;1Cxac d!nh theo gia goc tnr (fi du' phbnggiam gia dau tir tal chinh.

c) DV phong giam gia erau tU'tid chinh

Dl/ phong giam gia cac khoan (fau tu' tai chinh du'<;1ctrich I~p theo quy dinh t~i ThOngtu' so48j2019m-BTC ngay 08 thang 08 nam 2019 ("Thong tu' 48") cua BOTai chinh ve "Hu'angd~n vi~c trich I~p va xu IV cac khoan dl/ phong giam gia hang ton kho, ton that cac khoandau tu', n<;1phai thu kho doi va bilO hanh san pham, hang hoa, dich vl,l, cong trlnh xay dl/ngt~i doanh nghi~p" va cac quy dinh hi~n hanh.

3.5 NC1phai thu

N<;1phili thu la so tien co the thu hoi cua khach hang ho~c cac doi tu'<;1ngkhac. N<;1phai thu(fu'<;1ctrlnh bay theo gia tri ghi so tru di cac khoan dl/ phong phai thu kho (foi.

Cac khoan phai thu du'<;1Cxem xet trich I~p dl/ phong rui ro theo tuoi n<;1qua h~n cua khoimn<;1ho~c theo dl/ kien ton that co the xay ra trong tru'ang h<;1pkhoan n<;1chu'aden h~n thanhtoan nhu'ng to chuc kinh te lam vao tlnh tr~ng pha san ho~c dang lam thu tl,lCgiai the, ngu'ailao dong nghi vi~c, ngu'ai n<;1mat tich, bo tron, dang bi cac cd quan phat lu~t truy to, xet xuho~c dang thi hanh an ho~c da chet. Chi phi dl/ phong phat sinh du'<;1ch~ch toan vao chi phiquim IVdoanh nghi~p trong nam.

Doi vai cac khoim n<;1phai thu qua h~n thanh toan thl muc trich I~p dl/ phong theo hu'angd~n cua Thong tu' 48. Chi tiet ty I~ trich I~p dl/ phong n<;1phai thu kho doi nhu' sau:

Thai gian qua h~n Muc trich dl/ phong

30%50%70%

100%

i'Tu tren sau (6) thang den du'ai mot (1) namTu mot (1) nam den du'ai hai (2) namTu hai (2) nam (fen du'oi ba (3) namTu ba (3) nam tro len

I

~

3.6 Tidsan co djnh hU'u hinh

Tai san co dinh hU'uhlnh du'<;1cghi nh~n theo nguyen gia tru di gia tri hao mon lay ke.

Nguyen gia tai san co dinh hG'uhlnh bao gom gia mua va toan bOcac chi phi khac co lienquan trl/c tiep den vi~c du'a tai san vao tr~ng thai san sang su dl,lng.

Cac chi phi mua sam, nang cap va doi mai tai san co dinh hG'uhlnh du'<;1cghi tang nguyengia cua tai san; cac chi phi bao trl, sua chG'adu'<;1ctinh vao bao cao ket qua ho~t dong kinhdoanh.

Khi tai sim co (finh hU'uhlnh du'<;1cban hay thanh lV, nguyen gia va gia tri hao mon lay kedu'<;1cghi giam va cac khoan laijl~ nao phat sinh do thanh IV tai san co dinh hU'uhlnh deudu'<;1ch~ch toan vao bao cao ket qua ho~t dong kinh doanh.

10

TONG CONGTY CO PHAN BAo HIEM BAo LONGTHUYET MINH BAo cAo TAl cHfNH (Tiep theo) MAu so B 09a-DNPNT

3.7 Tid san co djnh vo hinh

rai san co Cfinhvo hlnh CfU<;1cghi nh~n theo nguyen gia tru Cfigia tr] hao man lUy ke. Nguyengia tai san co dlnh vo hlnh bao gam gia mua va nhung chi phi co lien quan tnrc tiep Cfenvi~cCfuatai san vao tranq thai san sang su dunq,

Khi tai san co dlnh VQhlnh Cfu<;1cban hay thanh Iy, nguyen gia va gia tr] hao man lOyke Cfu<;1Cghi giam va cac khoan lai/16 phat sinh do thanh Iy tai san co Cfinhvo hlnh CfU<;1chach toanvao bao cao ket qua hoat Cf9n9kinh doanh.

Quyen str dunq CfatCfU<;1cghi nh~n nhu m9t tal san co dinh vo hlnh. Tong Cong ty khong trichkhau hao lien quan Cfengia tr] quyen su dunq Cfat khong co thai han theo huang d~n talThong tu so 45/2013m-BTC do B9 rai chinh ban hanh ngay 25 thang 4 nam 2013 ("Thongtu 45").

3.8 Khau hao va hao men

Khau hao va hao man tai san co Cfinhhuu hlnh va vo hlnh Cfu<;1ctrich theo phudng phapCfu'angthang trong suot thai gian huu dl:mg uoc tinh cua cac tai san nhu sau:

50niimNha cua, v~t kien trucMay moc, thiet biPhudng ti~n v~n taiThiet bi, dl,lngCl,lquan IyPhanmem may tinhQuyen su dl,lng Cfatco thai h<;ln

20 - 25 nam6 nam

6 - 10 nam4 - 5 nam

5 nam13 nam

3.9 Chi phi xav dllng cd ban da dang

Cac tai san Cfangtrong qua trlnh xay dl,lng phl,lc Vl,l ml,lCCfichhO<;ltCf9ngkinh doanh, chothue, quan tri ho~c cho bat ky ml,lc Cfichnao khac Cfu<;1cghi nh~n theo gia goc. Chi phi naybao gam cac chi phi can thiet Cfehlnh thanh tai san phu h<;1pvoi chinh sach ke toan cua TongCong ty. Vi~c tinh khau hao cua cac tai san nay Cfu<;1cap dl,lng giong nhu voi cac tai sankhac, bat CfautU' khi tai san a vao tr<;lngthai s~n sang su dl,lng.

3.10 Thue hO\'t dQng

M9t khoan thue Cfu<;1cxem la thue hO<;ltCf9ngkhi ben cho thue v~n huang phan Ion cacquyen l<;1iva phai chiu rui ro ve quyen so huu tai san. Chi phi thue hO<;ltCf9n9CfU<;1cghi nh~nvao Bao cao ket qua hO<;ltCf9ngkinh doanh theo phudng phap Cfuangthang trong suot thaigian thue.

3.11 Caekhoan tra tru'O'c

Chi phi tra truoc bao gam cae chi phi thl,lc te Cfaphat sinh nhung co lien quan Cfenket quahO<;ltCf9ngsan xuat kinh doanh cua nhieu ky ke toano Chi phi tra truoc bao gam chi phi hoahang bao hiem, chi phi khai thac trl,lc tiep cha phan bo, chi phi thue van phang va thiet bi,cong Cl,l,dl,lngCl,l,va cac chi phi tra truoc khac.

Chi phi hoa hang bao hiem Cfu<;1Cghi nh~n tUdng lIng voi phi bao hiem goe va nh~n tai baohiem phat sinh trong nam. T<;Iingay ket thuc nien Cf9ke toan, Tong Cong ty phai xac Cfinhchi phi hoa hang chua phan bo tu'dng lIng voi khoan phi bao hiem· chua CfU<;1chuang Cfechuyen sang phan bo vao cae nam tai chinh sau theo phudng phap tUdng lIng voi phudngphap tinh dl,l phang phi chua CfU<;1chuang CfaCfU<;1cphe duy~t t<;liCong van so 792/BTC-QLBHngay 19 thang 01 nam 2018 cua B9 rai chinh ("Cong van 792").

3.12 011phong nghi~pvl,l

Dl,I phang nghi~p Vl,l bao gam (i) dl,l phang phi ehua Cfu<;1Chuang, (ii) dl,l phang bai thuangva (iii) dl,l phang dao Cf9n9Ion. Vi~c trich I~p dl,l phang nghi~p vl,l bao hiem CfU<;1cthl,lc hi~ntheo cac phudng phap quy Cfinht<;liThong tu so 50/2017m-BTC ngay 15 thang 5 nam 2017cua B9 rai chinh ("Thong tu 50") va Cong van 792. Cl,Ithe phudng phap trich I~p dl,l phangnghi~p vl,l t<;lingay 31 thang 03 nam 2020 nhu sau:

11

TONG CONG TV CO PHAN BAo HIEM BAo LONGTHUYET MINH BAo cAo TAl CHiNH (Tiep theo) MAu SO B 09a-DNPNT

a. £)oi vai nghi~p vv beo hiem phi nMn tho:

(i) 01/ phOngphi chue dLlqchLlang

Tong Cong ty trfch I~p du' phonq ph] chu'adu'<;tchu'ang theo phu'dng phap h~ so cua thai hanhop dong b~1Ohiem, Cl,lthe la phu'dng phap 1/24 ("phu'dng phap 1/24"). Phu'dngphap naygia djnh phi bao hiem thuoc cac hop dong bao hiem, tai bao hiem phat hanh trong mQtthang cua Tong Cong ty du'<;tcphan bo deu trong thanq, hay nol each khac, toan bQ h<;tpdong cua mQt thang cu the du'<;tcgia d!nh la co hi~u II/c vao giG'athang do. DI/ phonq phichu'adu'<;tchu'angdu'<;tctfnh theo cong thirc sau:

Dl/ phonq phichu'adu'<;tchu'ang = Phi bao hiem x TV I~ phi bao hiem

chua du'<;tchu'ang

(ii) 01/ phOngbOi thLlang

Dl/ phong boi thu'ang bao gom dl/ phong boi thu'ang cho cac ton tha't thuQc trach nhi~m baohiem da thong bao nhu'ng den cuoi nam tai chfnh chu'a giai quyet va dl/ phong boi thu'angcho cac ton that da phat sinh trach nhi~m bao hiem nhu'ng chu'a thong bao.

.... Dl/ phong boi thu'ang cho cac ton that thuQCtrach nhi~m bilO hiem da thong bao ho~cyeu d~u doi boi thu'ang nhu'ngden cuoi nam tai chinh chu'agiai quyet du'<;tctrfch I~p dl/atren cd sa u'ac tfnh cua tung Vl,lboi thu'ang thuQc trach nhi~m bao hiem da du'<;tcthongbao cho cong ty bao hiem ho~c khach hang da yeu cau doi boi thu'ang nhu'ngchu'agiaiquyet t~i thai diem cuoi nam tai chfnh; va

.... Dl/ phong boi thu'ang cho cac ton that da phat sinh trach nhi~m bao hiem nhu'ng chu'athong bao ("IBNR") trfch I~p theo ty I~ 3% phi bao hiem doi vai tung nghi~p Vl,l baohiem.

(\

(iii) 01/ phOngdao dqng Ian

Theo Chuan ml/c ke toan Vi~t Nam so 19 ("VAS 19") - H<;tpdong bao hiem, cac yeu cau doiboi thu'ang phat sinh tU cac h<;tpdong bao hiem khong ton t~i t~i thai diem I~p bao cao taichinh thl khong can thiet phai trich I~p dl/ phong. Tuy nhien, hi~n t~i chu'ac6 cac hu'angd~nchfnh thU'ccua BQTai chinh lien quan den Chuan ml/c nay nen dl/ phong dao dQng Ion du'<;tetiep tl,le trich I~p theo hu'ang d~n eua Thong tu' 50 va Cong van 792. Theo do, Tong Cong tythl/e hi~n trich I~p theo ti I~ 1% phi bao hiem giG'I~i theo tUng nghi~p Vl,lbao hiem va du'<;tetrieh I~p hang nam eho den khi khoan dl/ phong nay bang 100% phi bao hiem giG'I~i trongnam.

Theo quy d!nh t~i Thong tu' 232/2012/TT-BTC ngay 28 thang 12 nam 2012 ("Thong tu' 232")cua BQTai ehfnh, cae khoan dl/ phong cho ho~t dQng kinh doanh bao hiem goe va nh~n taibao hiem khong thl/e hi~n bu tru vai dl/ phong eho ho~t dQng nhu'<;tngtai bao hiem. Cackhoan dl/ phong nay du'<;tetrlnh bay rieng bi~t tren cae chi tieu eua Bang can doi ke toan,trong do cae khoan dl/ phong phf ehu'adu'<;tehu'ang va dl/ phong bOi thu'ang eua hOi;ltdQngkinh doanh bao hiem goe va nh~n tai bao hiem, dl/ phong dao dQng Ion du'<;tephan anh la ndphai tra; Dl/ phong phf nhu'<;tngtai bao hiem ehu'a du'<;tehu'ang va dl/ phong bOi thu'angnhu'<;tngtai bao hiem du'<;tephan anh la tai san tai bao hiem.

b. £)oi vai nghi~p vv bao hiem sue khoe:

(i) 01/ phong toan hQe:

~l/ phong toan hQeap dl,lng doi vai cae h<;tpdong co thai h~n tren mot (1) nam va du'detrichI~p nhu' sau: ..

.... £)oi vai cae hqp dong bao hiem sue khoe (trit cac hqp dong bao hiem suc khOechi baohiem eho trLlang hqp ehet, thLtdng t~t toim bq vinh viJn):

Tong Cong ty trieh I~p dl/ phong toan hQetheo phu'dng phap he so eua thai han hdpd~>ngba,o~iem~...el,l the ~ap~u'dngph_ap1/~ ("p~u'dng,phap 1/~")" Phu'dngphap nay giad!nh phi bao hlem thuQc cae h<;tpdong bao hiem, tai bao hiem phat hanh trong mQt

12

TONG CONG TV CO PHAN BAa HIEM BAa LONGTHUYET MINH BAa cAo TAl cHiNH (Tiep thea) MAu SOB 09a-DNPNT

quy cua Tong Cong ty dUQcphan bo deu giG'acac thang cua quy, hay .~Oica~h ~hac,toan bQhop dong cua mQt quy cu the dUQCgia djnh la co hleu h!c vao glU'aquy do. 01/phonq toan hoc dUQctinh theo cong trnrc sau:

01/ phong toan hoc = Phi bao hiem x TV I~ phi bao hiemchua dUQchuang

~ D5i vai cec hr;lpaong baa hiem suc knoe chi baa hiem cho trUang hr;lpchet, thUdng t~ttoen b9 vinh viJn:

Tong Cong ty ap dl,lng phudng phap trich I~p dl/ phonq toan hoc theo h~ so cua thaihan hop dong bao hiem, cu the la phucnq phap theo tUng ngay. 01/ phong toan hocdUQctinh theo cong thirc sau:

Phi bao hiem x So ngay bao hiem con 19icua hQpdong baohiem, tai bao hiem

01/ phong toan hQc =Tong so ngay bao hiem theo hQpdong bao hiem, tai bao

hiem(ii) 01/ phOngphi chUac1Ur;lchUang:

01/ phong phi chua dUQchuang ap dl,lng dOivai cac hQpdong co thai h9n tu mQt (1) nam traxuong va dUQCtrich I~p theo phudng phap 1/24. 01/ phong phi chua dUQchuang dUQctinhtheo cong thuc sau:

01/ phong phichua dUQchuang = Phi bao hiem x TV I~ phi bao hiem

chua dUQchuang

(iii) 01/ phOng bOi thllong

01/ phong boi thuang bao gom dl/ phong boi thuang cho cac ton that thuQc trach nhi~m baohiem da thong bao nhung den cuoi nam tai chinh chua giai quyet va dl/ phong boi thuangcho cac ton that da phat sinh trach nhi~m bao hiem nhung chua thong bao.

~ 01/ phong boi thuang cho cac ton that thuQc trach nhi~m bao hiem da thong bao ho~cyeu cau doi boi thuang nhung den cuoi nam tai chinh chua giai quyet dUQctrich I~pdl/a tren cd sa uac tinh cua tUng vl,l boi thuang thuQc trach nhi~m bao hiem da dUQcthong bao cho cong ty bao hiem ho~c khach hang da yeu cau doi boi thuang nhungchua giai quyet t9i thai diem cuoi nam tai chinh; va

~ 01/ phong boi thuang cho cac ton that da phat sinh trach nhi~m bao hiem nhung chuathong bao ("IBNR") dUQctrich I~p theo ty I~ 3% phi bao hiem doi vai tung nghi~p Vl,lbao hiem.

(iv) 01/phOng c1ambaa can c15i

01/ phong dam bao can doi dUQctrich I~p hang nam vai muc trich I~p la 1% tren phi baohiem giG'19itheo tung nghi~p Vl,lbilO hiem.

3.13 Caekhoan dl! phong phai tra khae

Cac khoan dl/ phong phai tra khac dUQcghi nh~n khi Tong Cong ty co nghia vl,l nQhi~n t9ido ket qua tU mQt 51/ki~n da xay ra, va Tong Cong ty co kha nang phai thanh toan nghia vl,lnay. Cac khoan dl/ phong dUQcxac djnh tren cd sa uoc tinh cua BanDieu hanh ve cac khoanchi phi can thiet de thanh toan nghia Vl,lnQnay t9i ngay ket thuc nien dQke toano

3.14 Trq cap thai vi~c phai tra

TrQ cap thoi vi~c cho nhan vien dUQctrich truoc VaGcuoi moi nam tai chinh cho toan bonguai lao dQng da lam vi~c t9i Tong Cong ty dUQchdn 12 thang. Thai gian lam vi~c de tinhtr<;1cap thoi vi~c la tong thai gian nguai lao dQngda lam vi~c thl/c te cho nguai sU'dl,lng laodQng tru di thai gian nguai lao dQngda tham gia bao hh~mthat nghi~p_theo quy dinh cuaphap lu~t va thai gian lam vi~c da dUQcnguai sU'dl,lng lao dQngchi tra trQ cap thoi viec. Muctric:h c~o ~§i na~ I~m,Vi~,cb~ng ,!,Qt n~a m~c lU:dn~binh quan thang theo Lu~t Lao oQng,LU9tBao hlem xa hQIva cac van ban huang dan co lien quan. Muc IUdngbinh quan thang detinh trQ cap thai vi~c se dUQcdieu chinh VaGcuoi mOi nam tai chinh theo muc IUdng binh

13

TONG CONGTV CO PHAN BAo HIEM BAo LONGTHUVET MINH BAO CAo TAl CHiNH (Tiep theo) MAu SO B 09a-DNPNT

quan cua sau thanq gan nhat tinh den ngay ket thuc nien dQ ke toano Tang hay giam cuakhoan trich tnnrc nay se du'qcghi nh~n vao Bao cao ket qua hoat dQngkinh doanh.Khoan tro cap thoi vi~c trlch tnrcc nay du'qc su d.:mgde tra tro cap thoi vi~c cho ngu'ai laodQngkhi cham dUt hop dong lao dQngtheo Dieu 48 cua BQlu~t Lao dQng.

3.15 Ghi nh~ndoanh thu

Doanh thu dlfqc ghi nh~n khi kha nang nh~n du'qc cac Iqi ich kinh te co the xac d!nh du'qcmQt each chac chan.

£)0; v{/; ngh;~pvv bao h;em goc

Doanh thu phi bao hiem goc du'qcghi nh~n theo quy djnh tal Thong nr 50.

CI,Ithe, doanh thu phi bao hiem goc du'qcghi nh~n khi dap ung du'qc nhung dieu ki~n sau:

(1) hop dong da du'qc giao ket giua doanh nghi~p kinh doanh bao hiem va ben mua baohiem, dong thai ben mua bao hiem da dong du phi bao hiem; ho~c

(2) co bang chung ve vi~c hqp dong bao hiem da du'qc giao ket va ben mua bao hiem dadong du phi bao hiem; ho~c

(3) hQpdong bao hiem du'qc giao ket va doanh nghi~p kinh doanh bao hiem co thea thu~n ~~Ivai ben mua bilO hiem ve thai h9n thanh toan phi bao hiem thl doanh nghi~p kinh ,doanh bao hiem v~n phai h9Chtoan vao doanh thu khoan phi bao hiem phai dong theothea thu~n t9i hqp dong bao hiem m~c du ben mua bao hiem chu'adong phi bao hiem.Thai h9n thanh toan phi bilO hiem (bao gam ca thai gian gia h9n) khong qua 30 ngayke tu ngay bat dau thai h9n bao hiem. Rieng tru'ang hqp bao hiem hang hoa v~nchuyen cho khach hang co nhieu chuyen hang tham gia bao hiem trong nam ho~c baohiem du I!ch cho khach hang co nhieu chuyen du I!ch tham gia bao hiem trong nam,neu Tong Cong ty va ben mua bao hiem co ky hqp dong bao hiem nguyen tac ve cachthuc tham gia bao hiem va phu'dng thuc thanh toan thl thai h9n thanh toan phi baohiem cua cac hqp dong bao hiem co thai h9n bao hiem bat dau trong thang nay khongdu'qcch~m hdn ngay 25 cua thang ke tiep.

Tru'ang hqp dong phi bao hiem theo ky, Tong Cong ty h9Chtoan doanh thu khoan phi bao ~hiem cua ky dong phi bao hiem dau tien khi bat dau thai h9n bao hiem. Tong Cong ty chi h9ch *toan doanh thu khoan phi bao hiem cua cac ky dong phi bao hiem tiep theo khi ben mua baohiem da dong du phi bao hiem theo thea thu~n t9i hqp dong bao hiem. ;:-

Tru'anghqp ben mua bao hiem khong dong du phi bao hiem theo thai h9n thanh toan phi baohiem da thea thu~n, neu Tong Cong ty khong co thea thu~n cho ben mua bao hiem nq phi theoquy d!nh t9i tiet d, diem 1.1, khoan 1, dieu 21, Thong tu' 50, hqp dong bao hiem se cham dUtkhi Mt thai h9n thanh toan phi bao hiem. Tong Cong ty khong du'qc thea thu~n vai ben muabao hiem thay doi thai h9n thanh toan phi bao hiem va cac ky phi bao hiem trong suot qua trlnhthl/c hi~n hqp dong bao hiem.

Cac khoan g;am tril doanh thu

Cac khoan giam tru doanh thu the hi~n cac khoan giam phi va hoan phi bao hiem, du'qcghinh~n tren cd so thl/c te phat sinh, can cu vao thoa thu~n giam phi ho~c huy hqp dong baohiem giua doanh nghi~p bao hiem va ben mua bao hiem.

£)0; v{/; cac hO{lt dpng khac

Lai tien gui du'qc ghi nh~n tren cd so don tich, du'qc xac d!nh tren so du' cac tai khoan tiengUi va lai suat ap dl,lng.

Lai tU' cac khoan dau tu'du'qc ghi nh~n khi Tong Cong ty co quyen nh~n khoan lai.

3.16 Doanh thu chua thl/c hi~n

Doanh thu chu'a thl/c hi~n the hi~n gia tr! cac khoan phi bao hiem khach hang thanh toantru'ac cho cac ddn bao hiem chu'aphat sinh trach nhiem bao hiem hoac thanh toan tru'ac chocac ky tiep theo cua cac ddn bao hiem nhieu ky da phat sinh trach nhi~m bao hiem, du'qcghi

14

TONG CQNGTY CO PHAN BAo HIEM BAo LONGTHUYET MINH BAo cAo TAl CHINH (Tiep theo) MAu SO B 09a-DNPNT

nh~n khi Tong Cong ty nh~n tfen tnrdc cua ben mua bao hiem. Tong Cong ty se phan bo vaodoanh thu trong ky khi cac don bao hiem nay phat sinh trach nhlern bao hiem.

3.17 Ghi nh{ln chi phi

(i) Chi bOi thLiang

Chi phi boi thu'ang du'c;1cghi nh~n khi ho so boi thu'ang hoan tat va du'c;1Cngu'ai co thamquven phe duy~t. Tru'ang hop chua co ket lu~n so tfen boi thu'ang cuoi cung nhu'ng TongCong ty chac chan ton that thuQCtrach nhlem bao hiem va thanh toan mQt phan so tien boithu'ang cho khach hang theo de nqh] cua khach hang thl so tien boi thu'ang d§ thanh toandIng du'c;1Cghi nh~n vao tarn ung chi phi boi thu'ang trong "Phal thu khac" tren bang can doike toano

(ii) Chi hoa hong beo hiem

Chi phi hoa hong chi du'c;1cghi nh~n khi phat sinh. Chi phl hoa hong du'c;1ctinh theo ty I~ phantram tren doanh thu phi bao hiem goc phat sinh trong nam tai chinh va du'c;1cghi nh~n trongbao cao ket qua ho~t dQngkinh doanh. Hoa hong cua m6i lo~i san pham du'c;1ctinh theo ty I~nhat dinh phu hc;1pvoi Thong tu'so 50 do BQTai chinh ban hanh. Cuoi nam tai chlnh, khoanhoa hong bao hiem chu'adu'c;1ctinh vao chi phI nam nay tu'dng ung vOidoanh thu phI bao hiemchu'adu'c;1chu'angphai du'c;1Cxac dinh de chuyen sang phan bo vao cac nam tai chlnh sau theophu'dngphap trich I~p dl,(phong phi bao hiem d§ dang ky va du'c;1CBQTai chlnh chap thu~n t~iCong van 792.

(iii) Caechi phi quan 1'1doanh nghi~p kMc

Cacchi phI quan Iy doanh nghi~p khac du'c;1Cghi nh~n tren cd so don tich.

3.18 Ghi nhin ho<tlltdQng kinh doanh tai bao hiem

(i) Nh~n tai bilo hiem

Phi nh~n tai bao hiem theo cac thea thu~n nh~n tai bao hiem co dinh du'c;1cghi nh~n khi cacthea thu~n nh~n tai bao hiem co dinh d§ du'c;1cky ket va Tong Cong ty nh~n du'c;1Ccac bangke thanh toan tU' cac cong ty nhu'c;1ngtai bao hiem. Phi nh~n tai bao hiem theo cac theathu~n nh~n tai bao hiem t~m thai du'c;1cghi nh~n khi cac thea thu~n nh~n tai bao hiem t~mthai d§ du'c;1cxac I~p va Tong Cong ty d§ nh~n du'c;1ccac bang ke thanh toan tU' cac cong tynhu'c;1ngtai bao hiem.

Chi boi thu'ang nh~n tai bao hiem theo cac thea thu~n nh~n tai bao hiem co dinh va t~m thaidu'c;1cghi nh~n khi phat sinh nghia Vl,lboi thu'ang theo cam ket va Tong Cong ty nMn du'c;1ccac bang ke thanh toan tU' cac cong ty nhu'c;1ngtai bao hiem.

Hoa hong nh~n tai bao hiem theo cac thea thu~n nh~n tai bao hiem co dinh va t~m thaidu'c;1Cghi nh~n khi phi nh~n tai bao hiem du'c;1Cghi nh~n va Tong Cong ty nh~n du'c;1ccac bangke thanh toan tU' cac cong ty nhu'c;1ngtai bao hiem. Cuoi nam tai chlnh, khoan hoa hongnh~n tai bao hiem chu'a du'c;1Ctinh vao chi phi nam nay tu'dng ung voi doanh thu phI nh~n taibao hiem chu'a du'c;1chu'ong phai du'c;1cxac dinh de chuyen sang phan bo vao cac nam taichinh sau theo phu'dng phap trich I~p dl,( phong phi bao hiem d§ dang ky va du'c;1cB9 Taichinh chap thu~n t~i Cong van 792.

(ii) NhLlr;ingtai bilo hiem

PhI nhu'c;1ngtai bao hiem theo cac thea thu~n nhu'c;1ngtai bao hiem co dinh du'c;1cghi nh~n khicac thea thu~n nhu'c;1ngtai bao hiem co dinh du'c;1cky ket, dong thai doanh thu phi bao hiemgoc va doanh thu phi nh~n tai bao hiem nam trong ph~m vi cac thea thu~n nay d§ du'c;1cghinh~n. Phi nhu'c;1ngtai bao hiem theo cac thea thu~n nhu'c;1ngtai bao hiem t~m thai du'c;1cghinh~n khi cac thea thu~n nhu'c;1ngtai bao hiem t~m thai d§ du'c;1cxac I~p, dong thai doanh thuphi bao hiem goc va doanh thu phI nh~n tai bao hiem nam trong ph~m vi thea thu~n nay d§du'c;1cghi nh~n.

Thu boi thu'ang nhu'c;1ngtai bao hiem du'c;1cghi nh~n khi co bang chung hi~n hU'uve nghia vl,lcua ben nh~n tai bao hiem.

15

TONG CONGTY CO PHAN sAo HIEM sAo LONGTHUYET MINH SAO cAo TAl cHiNH (Tiep theo) MAU SO S 09a-DNPNT

Hoa hong nhu'<;1ngtai bao hh~mc1u'<;1cghi nh~n khi phi nhu'<;1ngtai bao hiem c1u'<;1cghi nh~n.Cu5i narn tai chinh, khoan hoa hong nhu'<;1ngtai bao hh~mchu'a du'<;1Ctinh vao doanh thunarn nay tu'dng ((ng voi phi nhu'<;1ngtai bao hiem chu'a c1u'<;1chu'ong phai c1u'<;1Cxac c1jnhc1echuyen sang phan bo vao cac narn tai chinh sau theo phu'dng phap trich I~p dl/ phong phibao hiem da dang ky va du'<;1c69 Tal chinh chap thuan tal Cong van 792.

3.19 Ngo9li te

Cac nghi~p VI,Iphat sinh bang ngo~i t~ c1u'<;1Cchuyen doi theo tv gia tal ngay phat sinh nghi~pvu. SO'du' cac khoan rnuc tfen t~ co g5c ngo~i t~ tal ngay ke't thuc nam tai chinh c1u'<;1cchuyen c10itheo tv gia t~i ngay nay. Chenh I~ch tv gia phat sinh du'<;1Ch~ch toan vao bao caoket qua ho~t c19n9kinh doanh.

3.20 Thue

Thue thu nh~p doanh nghi~p the hi~n tong gia trj cua sO'thue phai tra hi~n t~i va sO'thuehoan I~i.

SO'thue hi~n t~i phai tra c1u'<;1ctinh dl/a tren thu nh~p chju thue trong nam. Thu nh~p chjuthue khac voi l<;1inhu~n tru'oc thue du'<;1Ctrlnh bay tren bao cao ket qua ho~t c19n9kinhdoanh VI thu nh~p chju thue khong bao gam cac khoan thu nh~p chju thue hay chi phi du'<;1ckhau tru cho ml,lCdich tinh thue trong cac nam khac (bao gam ca 16mang sang, neu co) vangoai ra khong bao gam cac chi tieu khong chju thue ho~c khong du'<;1ckhau tru cho ml,lCdich tinh thue.

Thue thu nh~p hoan I~i c1u'<;1Ctinh tren cac khoan chenh I~ch giCi'agia trj ghi so va cd so tinhthue thu nh~p cua cac khoan ml,lc tai san ho~c cong n<;1tren bao cao tai chinh va du'<;1Cghinh~n theo phu'dng phap bang can c15ike toanoThue thu nh~p hoan I~i phai tra phai c1u'<;1cghinh~n cho tat ca cac khoan chenh I~ch t~m thai can tai san thue thu nh~p hoan I~i chi c1u'<;1Cghi nh~n khi chac chan co du l<;1inhu~n tinh thue trong tu'dng lai c1ekhau tru cac khoanchenh I~ch t~m thai.

Thue thu nh~p hoan I~i du'<;1Cxac djnh theo thue suat dl,l' tinh se ap dl,lng cho nam tai sanc1u'<;1cthu hoi hay n<;1phai tra c1u'<;1cthanh toano Thue thu nh~p hoan I~i c1u'<;1Cghi nh~n vaobao cao ket qua ho~t d9n9 kinh doanh va chi ghi vao v5n chu so hCi'ukhi khoan thue do colien quan c1encac khoan ml,lc c1u'c;1cghi thang vao v5n cM so hCi'u.

Tai san thue thu nh~p hoan I~i va n<;1thue thu nh~p hoan I~i phai tra c1u'<;1Cbu tru khi TongCong ty co quyen h<;1pphap c1ebu tru giCi'atai san thue thu nh~p hi~n hanh voi thue thunh~p hi~n hanh phai n9P va khi cac tai san thue thu nh~p hoan I~i va n<;1thue thu nMp hoanI~i phai tra lien quan toi thue thu nh~p doanh nghi~p c1u'<;1cquan Iy bai cung m9t cd quanthue va Tong Cong ty co dl,l'djnh thanh toan thue thu nh~p hi~n hanh tren Cd so thuan.

Vi~c xac c1jnhthue thu nh~p doanh nghi~p phai n9P va thue thu nh~p hoan I~i cua TongCong ty can c(( vao cac quy c1jnhhi~n hanh ve thue. Tuy nhien, nhCi'ngquy c1jnhnay thay c10itheo tUng thai ky va vi~c xac djnh sau cung ve thue thu nh~p doanh nghi~p tuy thu9C vaoket qua kiem tra cua cd quan thue co tham quyen.

Cac lo~i thue khac du'<;1cap dl,lng theo cac lu~t thue hi~n hanh t~i Vi~t Nam.

3.21 Ky quy bao hiem

Tong Cong ty phai ky quy bao hiem bang 2% v5n phap djnh, khoan ky quy nay c1L1<;1Chu'anglai theo th6a thu~n voi ngan hang ndi ky quy va du'<;1cthu hoi khi cham dUt ho~t d9n9. Tienky quy chi c1u'<;1Csu dl,lng de dap ((ng cac cam ket c15ivoi ben mua bao hiem khi kha nangthanh toan bj thieu hl,lt va phai c1u'<;1C69 Tai chinh chap thu~n bang van ban.

3.22 Co phieu quy

Cac cong CI,Iv5n chu so hCi'udu'<;1CTong Cong ty mua I~i (co phieu quy) c1u'<;1cghi nh~n theonguyen gia va tru vao v5n chu so hCi'u.Tong Cong ty khong ghi nh~n cac khoilin lai/(16) khimua, ban, phat hanh ho~c huy cac cong CI,Iv5n chu so hCi'ucua mlnh.

3.23 Quy dll trLi' bit bUQcva quy khac thuQc von chil sa hLi'u

Quy dl,l'trCi'bat bU9Cdu'<;1ctrich I~p tU l<;1inhu~n sau thue voi tv I~ 5% va tiep tuc du'dc trichI~p toi khi bang 10% v5n eJieuI~ cua Tong Cong ty. Quy dl/ trCi'bat bU9Cdu'c;1c·trich·I~pvoi

16

TONG CONGTY CO PHAN BAa HIEM BAa LONGTHUYET MINH BAa cAo TAl cHINH (Tiep theo) MAu SO B 09a-DNPNT

rnuc dich bo sung v5n dieu I~ va dam bao kha nang thanh toan cua Tong Cong ty. Cac quykhac thuoc v5n chu sd hG'udu'<;1Ctrich I~p theo dieu I~ cua Tong Cong ty va phe duy~t cuaD<;Iih9i dong co dong.

4. TIEN VA cAc KHOAN TtlaNG otlaNG TIEN

Tien m~tTien gui ngan hang khong ky han

SO'cu5i Ky(31/03/2020)

2.964.883.00076.837.999.014

79.802.882.014

5. cAc KHOAN OAU Ttl TAl CHINH

Chung khoan kinh doanhCo phieu niem yetCo phieuchua niem yet

SO'cu5i ky

64.806.091.3404.826.441.000

69.632.532.340Dl,I'phong giam gia chung khoan kinh doanh (26.909.379.962)----~----------~42.723.152.378

Oau tu' n~m giii'den ngay dao hanNgan han- Ti'engui (i)- Trai phieu (ii)

853.366.488.66735.000.000.000

Daih<;ln- Tien gui (iii)- Trst phieu (iv)- Uy tMc d'autu (v)

888.366.488.667

150.068.493.15041.513.400.00030.000.000.000

Dl,I'phong cac khoan dau tir nam giG'denngay dao han kho doi (vi)

221.581.893.150

(12.500.510.000)

209.081.383.150

Gia trj thuan eae khoim diu tu'tai chlnh 1.140.171.024.195

SO'dau narn(31/12/2019)

4.244.765.461343.459.469.465

347.704.234.926

52.399.238.6474.826.441.000

57.225.679.647(10.369.692.890)46.855.9B6.757

640.025.964.22175.000.000.000

715.025.964.221 ,

44.000.000.00041.513.400.00030.000.000.000

,...

115.513.400.000

(2.268.672.000)

113.244.728.000

875.126.678.978

(i) Tien gui co ky h<;lnngan h<;lnthe hi~n cac khoan tien gui bang dong Vi~t Nam t<;licacngan hang thu'ang m<;livdi ky h<;lng5c tu 3 thang trd len va co thai gian dao h<;lncanl<;Iikhong qua m9t (1) nam ke tU ngay ket thuc nien d9 ke toanoCac khoan tien guinay du'<;1chu'dng I§i suat tlt 6,5% den 8,8%/nam (t<;lingay 31 thang 12 nam 2019:tlt 6,5% den 10,5%/nam).

(ii) The hi~n 75.000 trai phieu doanh nghi~p cua Cong ty Co phan chung khoan TanVi~t, Cong ty Co phan Phat trien Bat d9ng san Phat D<;It,Cong ty Co phan Dau tu' h<;ltang ky thu~t TP. HCM, ky h<;lntU 1 den 2 nam vdi muc I§i suat 9,50% den14,45%/nam.

(iii) Tien glti co ky h<;lndai h<;lnthe hi~n cac khoan tien glti bang dong Vi~t Nam t<;licacngan hang thu'dng m<;livoi thai gian dao h<;lncan l<;Iitren m9t (1) nam ke tlt ngay ketthuc nien d9 ke toano Cac khoan tien glti nay du'<;1chu'dng I§i suat tU 6,5% den10,5%/nam (t<;lingay 31 thang 12 nam 2019 la 6,8%).

(iv) Bao gom gia tri han 40 ty dong cua 40.000 trai phieu doanh nghi~p cua Cong ty Cophan chung khoan Tan Vi~t co ky h<;ln3 nam ke tU ngay 19 thang 4 nam 2019 voimuc I§i suat 9,50%/nam va 1.503.000.000 dong trai phieu Vinashin.

(v) Day la khoan dau tu' theo h<;1pdong uy thac dau tu' ky ngay 20 thang 11 nam 2017V,Oi~o~g ty C~ phan Quan Iy Quy dau tu' Vi~t Nam cho ml,lCdich thl,l'chi~n vi~c quilnIy va dau tu' von theo chien 1u'<;1cdau tu'.

17

n1NG CONGTV CO PHlN BAO HI!M BAO LONGTHUYETMINH BAO cAo TAl cHiNH (Tii'p theo) MAu 56 B 09a-DNPNT

(vi) Day la dl/ phong eho khoan (fau tu vao trai phieu Vinashin va cac khoan uy thac (fautu'voi 55 tfen Ian 1u'(1tla 1.503.000.000 (fong va 10.997.510.000 (fong.

18

TONGCONGTY COPHAN BAo HIEM BAo LONGTHUYETMINH BAo cAo TAl CHINH (Tiep theo)

6. PHAI THUVEHQ'PDONGBAOHIEM

Phai thu baa hiem g5cPhai thu nhan tai baa hiemPhai thu nhu'c;1ngtal baa hiemPhai thu phi dong baa hiemPhai thu khac

7. cAc KHOANPHAI THUKHAc

a. Ngln h~n- Tarn ung boi thu'ang- Tien lai dl/ thu- Tarn ung chi phi kinh daanh- Phal thu dau tir chung khoan (T+2)- Phai thu khac

b.Oaih~n- Ky quy baa hiem- Tien lai du' thu

DI/ phonq cac khoan phei thu kh6 dOiGia trj thuan ella phai thu khac

SO'cu5i ky44.589.469.80445.370.871.529106.614.612.3184.445.900.127

96.235.798201.117.089.576

SO'cu5i ky

13.855.242.36235.347.533.92733.675.448.425

937.494.00011.591.968.984

95.407.687.698

12.000.000.000

12.000.000.000

107.407.687.6988. oil PHONGcAc KHOANPHAI THUKHODOl

DI/ phong phal thu kh6 doi d5i vai cackhoan phal thu ve hop dong baa hiem g5cva nh~n tal baa hiemDI/ phong phal thu kh6 doi d5i vai cackhoan phai thu khac

SO'cu5i ky

19.482.735.026

3.220.999.22022.703.734.246

MAuSOB09a-DNPNT

SO'dau ky54.321.030.27338.246.713.031118.071.950.6405.379.115.963

96.234.377216.115.044.284

SO'dau ky

10.653.114.68540.246.615.82716.841.228.849

399.400.0007.534.026.533

75.674.385.894

12.000.000.000694.980.132

12.694.980.132H,(A\

(3.696.601.139)84.672.764.887

SO'dau ky

....7-

18.226.342.164

3.696.601.13921.922.943.303

9. CHI PHi HOAHONGCHUAPHANBO

Chi phi haa hong chua philn be baa gam cac khaan chi phi haa hong baa hiem phai tra thl/cte da phat sinh nhu'ng chu'a du'Q'ctinh vaa chi phi kinh daanh baa hiem cua nam nay tu'dngung vai daanh thu phi baa hiem g5c va nh~n tai baa hiem chu'a du'Q'c hu'ang du'Q'cchuyensang phan be vaa cac nam sau thea quy dinh hi~n hanh.

So du' crau kyPhat sinh trang kyPhan be vaa chi phi trang kySo du' euOi ky

10. PHAI TRA VEHQ'PDONGBAOHIE'M

Phai tra ve phi nhu'Q'ngtai baa hiemPhai tra boi thu'ang baa hiem g5cPhai tra boi thu'ang baa hiem nh~n taiPhai tra haa hong baa hiemPhai tra daanh nghi~p tham gia dong baahiemPhai tra khac lien quan den baa hiem g5c

SO'cu5i ky45.326.508.79629.886.222.952(25.064.321.921 )50.148.409.827

sO' cu5i ky197.980.631.77024.770.669.4338.006.147.7228.470.241.285

242.997.6761.583.513.919

241.054.201.805

19

SO'c1au ky50.496.662.169101.953.502.397(107.123.655.770)45.326.508.796

sO' dau ky199.704.014.89225.629.582.34511.543.483.6738.873.453.655

2.181.994.8701.019.596.862

248.952.126.297

TONG CONG TY CO PHAN BAo HIEM BAo LONGTHUYET MINH BAo cAo TAl CHINH (Tiep theo)

11. THUE vA cAc KHOAN PHAI NQP NHA Nl16'C

MAu 56 B 09a-DNPNT

Thue ga t~ gia tangThue thu nh~p doanh ngh~pThue thu nh~p ca nhanThue khac

50 cfau ky Phai nop trong ky11.092.988.1175.348.582.9074.823.837.515619.620.149

Da nop trong ky ~5~0..:::cu~0!..!ik!l...y11.120.894.380 4.219.963.2995.950.644.635 3.950.481.3444.745.051.004 1.990.176.376758.433.706 387.972.748

22.575.023.725 10.548.593.767

4.247.869.5624.552.543.0721.911.389.865526.786.305

21.885.028.68811.238.588.804

12. cAc KHOAN PHAI TRA, PHAI NQP NGAN H~N KHAc

55 cu5i k~ 55 dau k~a. Phai tra khac ngAn han- Phai tra cho nha tal bao hiem (i) 9.019.794.322 6.700.977.690- Phai tra cho hop dong chuyen nhu'<;1ngnha dat (ii) 9.136.363.636 9.136.363.636- Phal tra co tuc 5.901.626.359 6.012.313.102- Phi tam thu cha b6c tach 1.844.727.396 2.758.824.473- Phai tra cac khoan bao hiem cho nhanvien 1.695.278.021 806.707.069- Phai tra thue thu nh~p ca nhan thu tturacua d~i IV 380.643.704 448.251.757

- Phai tra Quy bao v~ ngu'ai du'<;1Cbao hiem 1.239.409.097 1.751.424.072- Phal tra Quy xe co gioi 385.082.319 385.082.319- Phai tra Quy phong chav chua chav 310.671.260 310.671.260- Phal tra khac 5.748.380.600 7.728.029.182

35.661.976.714 36.038.644.560b. Phai tra khac dai han- Nh~n kV quy, kV cucc dal han 30.000.000 30.000.000

30.000.000 30.000.000(i) Day chu yeu la 55 ti'en boi thu'ang phan bo cho nha tai bao hiem lien quan den cac khoan

t~m ung boi thu'ang cho khach hang nhu'ng ho sd boi thu'ang chu'a du'<;1cgiai quyet xongt~i ngay ket thuc nien d9 ke toano

(ii) Day la 55 tien Tong Ceng ty nh~n du'<;1ctU ben mua lien quan den h<;1pdong chuyennhu'<;1ngnha dat cua Tong Ceng tV. Do thu tl,lC chuyen quyen so huu chu'a hoan tat ti;lingay 31 thang 03 nam 2020 nen Tong Ceng ty chu'a ghi nh~n nghi~p vl,l thanh IV taisan.

13. DOANH THU HOA HONG NHl1Q'NGTAl CHl1A al1Q'C H110NG

Doanh thu hoa hong nhu'<;1ngtai chu'a du'<;1Chu'ong bao gam cac khoan hoa hong bao hiemchu'a du'<;1ctinh vao doanh thu nam nay tu'dng ung voi phi nhu'<;1ngtai bao hiem chu'a du'<;1Chu'ong du'<;1cchuyen sang phan bo vao cac nam tai chinh sau theo quy dinh hi~n hanh.

So dU' dau kyPhat sinh trong kyPhan bo vao chi phi trong kySo dU' cuOi ky

55 cu5i k~81.195.340.54941.375.518.557(46.210.451.860)

67.795.491.120175.740.111.182(162.340.261.753)81.195.340.54976.360.407.246

20

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TONGCCNGTVCO PHANBAa HIEMBAa LONGTHUYETMINHBAa cAo TAlCHINH(Tiep theo)

15. VON CHU sa HO'UMAuso B09a-DNPNT

Tinh hinh tang giam nguon von chu sa hii'u

Von gop Th~ng du Von Quy dl,f triJ Bat Quy khac thu9c Lc;tinhuan sau thuecua chu so huu co ~han Co ~hieuguy buoc von chu so huu chua ~han ~hoi TongSO'dU' cfau nam trU'(ic 600.000.000.000 (415.994.845) (5.260.000) 15.831.189.152 3.180.036.898 47.947.885.091 666.537.856.296Lc;tinhuan trong narn41.546.246.408 41.546.246.408Co tire da tra(32.879.711.751) (32.879.711.751)Phanphoi cac quy

1.731.597.222 (1.731.597.222)Tarn trich quy2.077.312.320 (2.077.312.320)SO'dU' cfau ky nay 600.000.000.000 (415.994.845} (5.260.000} 17.908.501.472 4.911.634.120 52.805.510.206 675.204.390.953Lc;tinhu~n trong ky

13.802.852.426 13.802.852.426SO'dU' cuOi kV nay 600.000.000.000 (415.994.845} {5.260.000} 17.908.501.472 4.911.634.120 66.608.362.632 689.007.243.379

Trong ky, Tong Cong ty chua trich I~p Quy dl/ tru bih buoc do quy dinh hi~n hanh yeu cau trlch I~p quy nay dua tren l<;1inhu~n hang narn. Do do TongCongty se thuc hi~n trlch I~p quy nay khi ket thuc narn tai chfnh 2020.

22

\\ll -~ .:;_ .....-' I, JI

TONG CaNG TY CO PHAN BAa HIEM BAa LONGTHUYETMINH BAa cAo TAl CHiNH (Tiep theo)

16. BAa cAo BQ PH~NMAu so B 09-DNP

Tong Cong ty da xem xet danh gia va quyet dinh khong I~p va trinh bay Bao cao b¢ ph~ntrong bao cao tai chinh do hoat d¢ng kinh doanh chinh cua Tong Cong ty chi gom kinhdoanh bao hh~mphi nhan tho va dau tu'tlt nguon von cua hoat d¢ng bao hh~m.Ket qua heatd¢ng dau tir du'l;1ctrinh bay trong phan doanh thu va chi phi hoat d¢ng tai chinh cua TongCongty nhu'trinh bay tal Thuyet minh so 21 va so 22 phan Thuyet minh bao cao tai chinh.Ve m~t d!a Iy, Tong Congty chi cung cap dlch vu bao hit~mtrong lanh tho Vi~t Nam.

Theo do, Tong Cong ty tin tu'ong rang vi~c khong I~p va trinh bay bao cao b¢ ph~n trongbao cao tal chlnh cho Quy 1 narn 2020 ket thuc ngay 31 thanq 03 narn 2020 la phu hl;1pvoiquy d!nh t~i Chuan ml/c ke toan Vi~t Nam so 28 - "Bao cao b¢ ph~n" va phu hl;1pvoi tinhhinh kinh doanh thl/c te cuaTongCongtV.

17. DOANH THU PHI BAo HIEM

K~na~ K~tru'ocPhibao hiemgoc chu'abao gom giam phi,hoan phi 290.572.891.109 268.718.562.532Cackhoangiam tru phi bao hiemgoc(Giamphi, hoan phi bao hiemgec) (3.494.543.995) (2.332.152.957)Phi bao hiem goc (1) 287.078.347.114 266.386.409.575Phinh~ntai bao hiemchu'abaogom giamphi, hoan phi 28.555.855.579 10.747.610.926Cackhoangiam tru phi nh~ntai bao hiem(Giamphi, hoan phi tai bao hiem) (1.635.158.420) (281.229.911) :1Phi nh~nUii bao hiem (2) 26.920.697.159 10.466.381.015 ,Tangdl/ phongphi bao hiemgec va nh~n

.~."tai bao hiem (3) 4.823.079.878 (16.272.503.349)'ITong cQng doanh thu phi bao hiem

(4)=(1)+(2)-(3) 309.175.964.395 293.125.293.939 );;17.1 Phi bao hiem goc

K~na~ K~tru'ocBaohiemXe cd gioi 134.159.963.397 138.995.019.187Baohiem hoa ho~n, ky thu~t va cac rui rokhac 50.885.616.760 44.787.128.377BaohiemCon ngu'oi 64.493.768.151 47.235.544.599Baohiem hanghoa v~n chuyen 13.259.265.221 19.803.324.502Baohiemxay dl/ng lapd~t 6.917.739.099 6.180.284.269Baohiem tau thuyen 15.696.903.553 8.502.367.667Baohiemthuyen vien 1.665.090.933 882.740.974

287.078.347.114 266.386.409.57517.2 Phi nh'n tai bao hiem

K~na:t K~tru'ocBaohiemxe cd gioi 4.932.223.206 88.111.024Baohiem hoa ho~n, ky thu~t va cac rUirokhac 11.468.898.223 8.793.059.932Baohiemcon ngu'oi 7.500.731.405 35.000.000Baohiem hanghoa v~n chuyen 225.549.964 110.571.538Baohiemxay dl/ng lapd~t 2.093.503.108 1.317.589.888Baohiem tau thuyen 699.791.253 122.048.633

26.920.697.159 10.466.381.015

23

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dNa-60 a gs nYH (oalll djp!~)HNJH::>IY.1 oy::> oya HNIH .1~AnH.19NOl o\,a HjIH o\,a N~Hd g::> A.19NQJ 9Ng.1

TONG CaNG TY CO PHAN sAo HIEM sAo LONGTHUYETMINH sAo cAo TAl CHINH (TU!'ptheo)

19.3 Thuboi thuang nhuvng tai bao hiem

Baa hiem Xe co giOiBaa hiem hoa hoan, ky thuat va cac rui rokhclcBaa hiem Can ngu'aiBao hiem hang hoa v~n chuyenBao hiem xay dl/ng lap d~tBao hiem tau thuven

24.045.410.820

4.840.123.5718.378.513.0971.320.629.301465.664.664

1.186.019.26640.236.360.719

20. CHI PHI KHAc HO~T eQNG KINH DOANHBAo HIEM

Chi phi tiep khachLu'dng va cac khoan phu capChi phi dkh vu mua ngoaiChi phi giam dinh ton thatCong cu, dunq cuChiphikhclc

21. DOANHTHU HO~T eQNG TAl CHINH

Thu nh~p I§i tien guiLai tU' mua ban chung khoan dau tu'Lai tU' dau tir tral phieuCo tuc du'c;1cchiaLai tU' chenh I~ch ty gia

22. CHI PHI HO~T eQNG TAl CHINH

La tU' mua ban chung khoan dau tuLa chenh I~ch ty giaPhi dich vu ngan hangTrich I~p du' phong giam gia dau tu'

23. CHI PHI QuAN LY DOANHNGHI~P

Lu'dng va cac khoan phl,l capChi phi dich Vl,l mua ngoaiCong Cl,l,dl,lng Cl,lDI/ phong nc;1phai thu kh6 doiChi phi khau haoThue gia tri gia tang khong du'c;1ckhau tnJ'Thue va phi

28.263.237.38226.576.570.91010.831.197.4782.075.945.1521.096.070.2581.867.383.298

70.710.404.478

15.965.281.734937.434.291

2.764.771.967

152.245.22519.819.733.217

4.178.504.212303.890.871

26.771.525.07231.253.920.155

17.556.762.82511.504.781.7562.529.868.609780.790.943716.291.249700.265.86571.199.657

33.859.960.904

25

MAu SO s 09-DNP

Ky tnrdc22.432.616.346

911.046.7141.165.248.1171.863.405.993753.886.780

2.543.748.84329.669.952.793

Ky tnroc28.762.541.98412.240.873.4619.083.069.7401.657.481.293962.588.340

4.108.462.31856.815.017.136

Ky tnroc16.879.729.012

500.573.0802.191.967.772299.400.000100.196.718

19.971.866.582

Ky truoc522.891.847152.680.166224.330.910

1.510.527.8722.410.430.795

Ky truoc22.083.892.88812.835.245.7021.142.660.614270.247.619660.543.473540.717.54166.818.053

37.600.125.890

TONG CONG TV CO PHAN BAa HIEM BAa LONGTHUYET MINH BAa cAo TAl cHiNH (Tiep theo) MAU SO B 09-DNP

24. NGHI~P VI) VA so DlI ven CACBEN LIEN QUAN

Danh saeh eae ben lien quan co giao djeh va so du' ehu veu trong ky:

Ben lien quan Quan heNgan hang Thu'dng mal Co phan 5ai GonNgan h~mg Thu'dng mal Co phan Xuat Nh~p Khau Vi~t Nam

Cong ty meCo dong Ion

Tong Cong ty co giao dlch chu yeu voi cac ben lien quan trong ky nhu' sau:

Ngan hang Thu'd'ng m\lli Co phan Sai Gon - Cong tv meGui tien gui co ky han, Mua CCTG 5.411.323.388.020Rut tien gui co ky han, Ban CCTG 5.067.914.370.424Thu nh~p tu lai tien gui, CCTG 6.941.492.351

Ky tnrcc

5.151.552.069.2474.963.093.180.167

6.003.147.084

Ngan hang Thu'd'ng m\lli Co phan Xuat Nh~pKhau Vi~tNam - Co dong IonGui tien gui co ky han 18.000.000.000 1.000.000.000Rut tien gui co ky han 24.000.000.000 1.000.000.000Thu nh~p tU' lai tien gUi 2.867.589.493 162.222.222

Cae giao djeh voi eae ben lien quan khae

55 du chu yeu cua Tong Cong ty voi cac ben lien quan tal ngay ket thuc quy 1 narn 2020nhu' sau:

Ngan hang Thu'd'ng m\lli Co phan Sai Gon - Cong tv m~Tien gui thanh toan 33.336.782.362Tien gui co ky hi;ln, ChU'ng chi tien gui 625.366.488.667Dl,I'thu lai tien gui 8.966.676.133

55 cu5i ky 55 etau ky

292.375.218.419281.957.471.071

2.168.084.920

Ngan hang Thu'd'ng m\lli Co phan Xuat Nhip Khau Vi~tNam - Co dong IOnTien gui thanh toan 5.552.215.018 3.264.238.838Tien gui co ky hi;ln 34.000.000.000 40.000.000.000Dl,I'thu lai tien gui 987.493.234 3.134.899.033

25. LAI ca BAN TREN CO PHIEU

Lai Cd bim tren co phieu du'<;1ctinh bang cach chia l<;1inhu~n sau thue thuoc ve co dong sohiIu co phieu pho thong cua Tong Cong ty cho 55 1u'<;1ngco phieu pho thOng binh quan giaquyen dang lu'u hanh trong nam.

Tong Cong ty su dl,mg cac thong tin sau de tinh lai Cd bim tren co phieu:

L<;1inhu~n sau thue55 binh quan gia quyen cua co phieu phothong dang Iu'u hanh trong namTrich quy khac thu9C v5n cM so hU'uTrich I~p quy dl,l' triI bat bU9cL<;1inhu~n de tinh rai cd ban tren co phieuUi Cd' ban tren cO phieu

13.802.852.426Ky nay Ky truoc

49.602.562.471

59.999.474

230

59.999.474(1.731.597.222)(2.077.312.320)47.870.965.24913.802.852.426

798

26

TONG CONGTV CO PHAN BAo HIEM BAo LONGTHUVET MINH BAo cAo TAl cHfNH (Tiep theo)

26. BIEN KHA NANGTHANH ToAN

MAuSOB 09-DNP

Bh~nkha nang thanh toan la phan chenh I~ch giG'agia tr] tal san va cac khoan nq phai tra talthai dh~mtinh bien kha nang thanh toanoVi~c tinh toan bien kha nang thanh toan cua TongCong ty du'qc thirc hi~n theo cac hu'angd~n tal Thong tu' 50.

Bang du'ai day the hi~n vi~c tinh toan bien kha nang thanh toan t5i thieu va bien kha nangthanh toan cue Tong Cong tv, Cl,JCquan Iy giam sat bao hiem - BQTal chinh quan tam denvi~c bao v~ quven Iqi cua ngu'ai mua bao hiem va theo doi lien tuc de dam bao cac cong tybao hiem hoat dQng hi~u qua gan lien vai Iqi ich cue ngu'ai mua bao hiem. Dong thai, Cl,JCquan Iy giam sat bao hiem- BQTal chinh cCingquan tam den vi~c dam bao cac cong ty baohiem co the duy tri du'qc tr~ng thai thanh khoan phu hqp, de dap ung du'qcvai nhG'ngnghiaVl,Jbao hiem phat sinh ngoai dl,l'bao do suy giam kinh te ho~c tham h9a tl,l' nhien.

I. Bien kha nang thanh toan(1=(1)-(2)-(3)1. Chenh I~chgiG'agia tri tai san va cackhoan nq phai tra2. Tru cac tai san bi lo~i tru mQt phan giatri h~ch toan3. Tru cac tai san bi lo~i tru toan bQgia trih~ch toan

II. Bien kha nang thanh toan tOi thieu[II=Gia tri IOnhdn giii'a (a) va (b)](a) 25% Tong phi bao hiem giG'I~i(b) 12,5% Tong phi bao hiem g5c va phinh~n tai bao hiem

III. So sanh (I) va (II)Theo s5 tuy~t d5iTheo ty I~phan tram

55 cu5i ky 55 dau ky

505.905.024.089 504.507.558.723

689.007.243.379 675.204.390.953

75.986.693.208 81.251.414.769

107.115.526.082 89.445.417.461

200.755.075.738 176.147.523.208200.755.075.738 176.147.523.208

157.753.013.464 3

305.149.948.351)*

328.360.03, 5252%

Nguv~nXuan TienNgu'ai I~pbh!u Ha Minh Hieu

Ke toan tru'ang

27

Phan Quoe DungTong Giam (foeNgay 20 thimg 04 nam 2020