TONGCONGTVCOPHANBAo MINH cao tai... · 2018. 4. 2. · 26 Ton That O~m, PhU'O'ng Nguy~n Thai Sinh, Qu~n 1 Ban hanh theo ThOngtl/so 232/2012jTT-BTC Thanh pho Ho Chi Minh, Vi~t Nam

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TONG CONG TV CO PHAN BAo MINH

(Thanh J~p t(J1 ntICICCqng haa X~ h(Ji Chu nghia Viet Nam)

BAo cAo Till CHiNH oJ\. OllQ'C KIEM ToAN

Cho nAm tal chinh ke't thuc ngay 31 thang 12 "1m 2017

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T6NG CONG TY CO pHAN BAD MINH26 ron That O~m. PhL10ngNguyen Thai Sinh, Qu~n 1Thanh ph6 HI)Chi Minh, Vj~t Nam

MVC ll,lC

NOlpUNG

BAo cAo CUA BAN OIEU HANH

BAo cAo KI~MToAN OOCLAP

BANG CAN 061 Kf lOAN

BAo cAo KET QuA HOAT DONG KINH DOANH

BAo cAD LU\JCHUY~NTIEN T~

THUyn MINH BAo cAo TAl CHiNH

TRANG

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UIllnThOtOClm QuOn I TilHelll- 01 {M'8l3bn4180- FCl~(U.8IJa294165 • Email boomln~com ~n- w.o- wwwboom •••••cam""

BAo cAo ellA BANOI!U HANH

Ban £lieu h.!mh T6ng Cong ty c6 phim Bao Minh (gQI tAt la "T6ng Cong ty") De trlnh baa cao nay cung vOlbao cao tal chfnh ella T609 C6ng ty cho nlim tal chinh ket thUc ngay 31 thang 12 n~m 2017.

H()I OONG QUAN TR1, BAN lulu HANH VA BAN KItH SOAT

Cae thanh vlim ella H~l Dang Quan trt, Ban Oj~u hanh va Ban Klem soat T6ng Cdng tv l1a l1ieu Mnh T6ngCOng ty trong nlim va Den ngay l~p bao cao nay gam:

HOI tfOnq QUiD tel

009 ll~Song Lal

609 Tr3n Vinh DU'c

009 le V5n Thanh009 D~ng Nhu'lc;11Ba Bul Thl Thu Thanh609 Kwok Wing Tam009 Malik Abbassl Antonle009 Rabhit Chandrasekharan Nambiar009 Oscar Vee Tsung Chow

Ban om" haoh

009 l~ Vlln Thanh009 Ph~m Xuan Phong6ng Nguyen TM N~ng6ng Nguyen Phu ThuyBa Trinh Thl Xuan Dung6ng va Anh Tuan

Bin Klem SQat

ChU tjeh (b6 nhl~m ngay 30 thang 6 n~m 2017)Thanh vl~n (mien nhl~m ngay 30 thang 6 n~m 2017)Thanh vi~n (be nhl~m ngay 30 thang 6 n~m 2017)Chu tleh (mil~n nhlem ngay 30 thang 6 n!m 2017)Thanh vl~n kiem T6ng Glam d5eThanh vlenThanh vl€mThanh vlen (be nhlem ngay 28 thang 4 n~m 2017)Thanh vlen (bo nhlem ngay 28 thang 4 n!m 2017)Thanh vl~n (mien nhiem ngay 28 thang 4 n~m 2017)Thanh vlen (mien nhiem ngay 28 thang 4 n~m 2017)

T6ng Glam d5ePh6 T6ng Glam (Joe (mien nhlem ngay 01 thang 9 n!m 2017)Ph6 T6ng Giam doe thu'i1ng trv'ePh6 Tong Glam (JoePh6 Tong Glam (JoePh6 T6ng Glam (Joe (bo nhiem ngay 15 thang 3 n!m 2017)

Tnt~ng Ban Kh!m soat (bo nhiem ngay 28 thang 4 n~m 2017)Thanh vlen (b6 nh1em ngay 28 thang 4 n~m 2017)Tn.t~ng Ban Kh~m soat (mil~n nhlem ngay 28 thcing 4 n~m 2017)Thanh vlenThanh vlenThanh vl~n (bo nhle:m ngay 28 thang 4 n~m 2017)Thanh vien (mien nhlem ngay 28 thang 4 n~m 2017)Thanh vien (mien nhl~m ngay 28 thing 4 n~m 2017)

Ba Nguyen Thl Thu'Sa le Minh Tuyet

6ng Martial Paul Rene Marie Slmonnet6ng Nguyen Hung Minh6ng Yau Chung HunCng Kwok Wing Tam6ng Tr'an DU'c Hung

TR.A.CHNHleM ClIA BAN lulu HANH

Ban OIE!u hanh T6ng C6ng tv e6 trach nhlem l~p bao cao tal chfnh philn anh mot eaeh trung thl,fe va ht;1pIytinh hlnh tal ehfnh eua Tong C6ng tv t~1 ngay 31 thang 12 n~m 2017 eung nhu' ket qua ho~t (Jong klnhdoanh va tlnh hlnh htu chuyen tlen te eho n~m tal ehlnh ket thue eung ngay, phu ht;1p v~j ehuan ml,fc kl!toan, chI! (10 kl! toan doanh nghle:p Viet Nam ap dl,mg eho eae e6ng tv baa hiem va cae quy (llnh phap Iy e6lien quan (Jen vlee I~p va trinh bay baa eao tal ehlnh. Trang vi~e I~p bao eao tal ehinh nay, Ban OiE!u hanh(lu't;1eyeu e'au phal:

• ll,l'a chQn eae chfnh saeh ke toan thlch hQp va ap dl,mg cae ehinh saeh (J6 mot eaeh nhat quan;• Ou'a ra cae xet doan va u'6'c tinh mot each ht;1pty va tMn trQng;• Neu ro cae nguyen t~e ke toan thlch ht;1pe6 (lu'<;Ietuan thu hay kh6ng, e6 nhung ap dl,mg sal teeh trQng

yeu din (JU'QeeOng b6 va gltd thlch trong bao eao tal ehfnh hay kh6ng;• l~p bao cao tal chlnh tren cd s~ ho~t (long lien tve trlt tntitng ht;1p khOng the eho ding T6ng Cong tv se

th!p tve ho~t (Jong klnh doanh; va• Thlet kE va tht/C hlen he th6ng kh!'m soat nol be) mot each huu hleu eho mvc (Jlch I~p va trlnh bay bao

eao tal ehfnh ht;1p Iy nh~m hi;1Dche n,jl ro va glan I~n.

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BAO MINH

BAa cAo CUA BAN OltU HANH (TIEp theo)

Ban Dfeu hilnh Tong Cang tv chlu tnkh nhi~m 4am bao r~ng so ke toan t1u'Q'cghl ehep mQt cach phUhQ'pc:r~phan anh mQteach trung thl/c vA hQ'pIy tlnh hlnh tAl chlnh clsaT6ng cang tv d bSt 1<Ythbl eMm nAo vadam bao rAng baa eao tal chlnh tuan thls chugn ml/c k~ toan, ehe dQ ke toan doanh nghl~p Vl~t Nam apdl,mgcho cac c6ng tv bao hl~m vA cac quy 41nhphap Iy c6 Il~n quan den vl~c l~p vA trlnh bay baa cao talchinh. Ban Oleu Mnh cung chlu trach nhie,mdam baa an taan cha tal san elsaTong Cong ty va tht/c hlencac bien phap thkh hQ'pde ng.!ineMn va phat hlen eaehilnh 'Ii glan t~n va sai ph~m khac.

Ban f)l~u hanh xae nMn rAng Tong Cang ty Da tuan thu cae yeu c-aun~u tren trang vl~e I~p baa cao talchfnh.

Li Vin ThanhTong Glam d5cNgay 31 thJng 3 n~m 2018

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-Deloitte.56: t3 0 (VNIA-HC-BC

Cong tv TNHH Deloitte VI"'t NamTang 18, lOa nha nmes SQuare,57-69F 06ng KhCsl.P. BEn Nghe,Qu.n 1, Tp. H6 ChI Minh, Vl~t HamDi~n thO<1lI:+8428 3910 0751Fall :+842839100750www.deloitte.com/vn

.Ao cAo KIfH TOAN oOc l).p

Kfnh gU1: Cic c6 dangH(Ud"6ngQuan trl, Ban omu hAnh vA Ban KIgm so'tTang cang tv c6 ph)" Bilo Minh

Chung tal ~a kh~m toan bac cao tal chrnh kern theo cia T6n9 C6ng tv ctl ph'3n Bao Minh (991 tAt lil "T609 COngtv}, (f~ I~pngay 31 thang 3 n5m 2018, tlt trang 4 den trang 40, bac gam Bangclin a6i kl toan ngaV31thang 12 n3m 2017, Baa cao kEt qua ho~t 40ng klnh doanh, Bao cao hlU chuy~n tfen te: eho nam tal chlnh kltthuc aing ngay va Ban thuyEt mlnh baa cao tat chrnh.

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LAThl Minh ThlKIl!m toan vlenGl!y chUng nh~n <I~ng k'1 hanh nghekh~m toan so 3041-2014-001-1

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TrAchnhlfm elia Ban D~u hAnh

Ban DI~u hanh T6ng C6ng tv chlu tnkh nhl~m I~p va trlnh bay truDg thVC va hc;tp Iv baa cao tal chlnh theachugn ml,l'e k@'toan, eh@'dO kl! toan doanh nghie:p Vte:t Ni!lm ap dVng eho cae e6ng tv bao hl~m va cae quy 4!nhphap 1'1e6 lien quan d@'nvlee l~p va trlnh bay bao eao Uai ehlnh, va ehlu traeh nhh~m v! kl~m soat nOI bO maBan DI!u Mnh xae dlnh ta e~n thl@'t dl dam bao vlee I~p va trlnh bay bao cao tal chrnh kh6ng e6 sal s6t trQngyl!u do glan I~n ho~e nh'Sm 15n.

TrAchnhlfm cu. Klem to~n vl'n

Trach nhl~m eua chung t61 It dlla ra y klen v, bao cao tal chrnh d\l'a tr~n ket Qua cUa euOe klem toano Chungt61 d! tlen h,!mh klem toan thea cae ehuSn m1,l'Cklem toan VI~t Nam. Cae ehuan ml/C nay yeu e~u ehun9 t61tuAn thu chuan m1,l'cva cae quy <llnh v! di;lO (hie ngh! nghlep, I~p kE ho~ch va th1,l'c hl~n cue.c klEm toan <IEdi;ltdlttle sl,f dam bao hQ'p Iy v! vife lieu bao cao Uti chlnh cUa T6ng C6ng tv e6 con sal s6t tr9n9 yEu hay kh6ng.

C6ng vt~e kiEm toan bao gOO1th1,l'chi~n cae thu tve nhAm thu tMp cae bAng chUng ktEm toan v! cae 56 lJ~u vathuy@'t mlnh tren bao eao tal ehlnh. Cae thu tve kiem toan dLtQ'Chla ehQn dl,l'a tren xet doan eua ktEm toan vi~n,bao oam danh gl'; rUi ro e6 sal s6t trQng y@'utrong bao cao tal ehlnh do glan I~n ho~e nh'Sm IAn. Khl th1,l'Chlendanh Ola cae rUl ro nay, klem toan vlen da xem xet klem soat nOI bO cUi!! C6ng tv lien quan den viee I~p va trlnhbay bao cao tal ehlnh trung thl,fe, ht;1pty nh3m thlet ke cae thu tve klem toan phu ht;1pviii tlnh hlnh th1,l'Ct@',tuynhlen kh6ng nh3m mve <llch "Lta ra y klen ve hleu qua eua klem soat nOI bO eua T6ng C6ng tv. C6ng vlee klemtoan eOng bao gam danh gla tInh thlch ht;1peua cae ehlnh saeh kl toan dLlt;1eap dvng va t1nh hQ'p Iy eua cae Ltcktfnh kl toan eua Ban Dleu hanh eOng nhLt danh gla vl~e trlnh bay t6ng the bao cao tal thrnh.

Chung t61 tin tutJng rAng cae bAng chUng klem toan ma chung t61 da thu tMp <lu'Q'ela <lay <lu va thlch hQ'p lameCfsb tho y klen idEm toan cUa chung t61.

i' .16n elia Klem toAn vl'n

Theo'1 kiln eua chung tal, bao cao tal ehlnh <I! phan anh t:nJng th1,l'Cva hQ'p 1'1, tren cae khra eiilnh trQng y@'u,tlnh hlnh tal ch£nh cUi!! T6ng C6ng tv ti;ll ngay 31 tMng 12 n.lim 2017, ding nhLt ket qua hOiilt <lOng klnh doanhva tlnh hlnh IU\J ehuyen tlen te eho n3m tal chlnh ke't thue eung ngay, phu hQp viii ehuan m1,l'Ckl! toan, ehe <lQkl toan doanh nghlep Viet Nam va cae quy "Inh phap Iy e6 lien quan <len vl~e I~p va trlnh bay bao eao Uai ehrnh.

in T(IPh6 TSng Glam d6cGI!y chUng nMn <ll!ing k'1 hanh nghl!klEm toan 55 0488-2018-001-1CHI NHANH CONG TV TNHHDELOITTE VIer NAMNgay 31 thang 3 n!m 2018Thanh pho Ha Chi MInh, Viet Nam

Tf.n ~Oltte dU'QC(lung de chi m6t hoac. nhl'U thllnh v~n cua Delolne Touche Tohmatsu lImltecl, m6t c6l'l9 tv TNHHc6 tr'l,Is4' toJlAnh. vll manglllUl de hlr'lg th.nh vl.!n - m&l thanh vifn Ii m6t t6 chllc d6c ~p IIi! ~t phap Iy.Deloltte Toucne Tohmat5u Um,led (hall ~~oine T~n clu") kn6nl) C\.IngcAp dlch VI,I cho cae khach hang.VUllOng xem toJlwebs,te WWW.delolne.com/.bout d~ bill: th.!m th6ng tin chi tl~ II~ «l cAu ph6p Iy til.~Oltte Touche Tohmat5u Um'tecl .•.• cae 1l111lilttlanh vl~n.

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- TONG CONG TY CO PHAN BAO MINH MAu sO BOI-DNPNT- 26 Ton That O~m, PhU'O'ng Nguy~n Thai Sinh, Qu~n 1 Ban hanh theo ThOng tl/so 232/2012jTT-BTCThanh pho Ho Chi Minh, Vi~t Nam ngay 28 thang 12 nam 2012 ella 59 Tai chfnh

BANG CAN 001 KE lOANT{Jf ngtw 31 tMng 12 flAm 2017-

Don vi: VNDM' ThuyeitTAl SAN so minh Socuol "Am 56 cfiu "Am- TAl SAN NGAN H~NA. 100 4.453.370.870.333 3.905.893.539.834

I. Tlen va cae khoim tllo"g du'dng tien 110 5 183.614.229.316 309.089.283.5971. Til!n 111 158.069.629.316 284.089.283.5972. Cae khoan tu'c1ngdl1dng tll!n 112 25.544.600.000 25.000.000,000

II. Cae khoan cfau tLl tal chinh ng~n h~n 120 6 1.947.]10.602.864 1.566.966.193.4881. ChU'ngkhoiln kinh doanh 121 226.442.118.138 132.640.436.7832. DlI phong glam gia chU'ng khoan kinh doanh 122 (39.807.398.607) (33.812.501.418)- 3. Oau ttl n~m gili' den ngay dao h~n 123 1.760.675.883.333 1.468.138.258.123

III. Cae khoan phil I thu ng~n h~n 130 943.980.011.982 922.815.665.481- 1. Phai thu khaeh himg 131 918.007.817.727 923.137.492.4541.1. pMi thu v~ ht;fpdOngMo hiem 131.1 7 918.007.817.727 923.137.492.4542. Trilltn.t&: eho ngu'C:1iban 132 8 2.755.715.302 2.936.581.2903. Cae khoan phai thu khae 13S 9 269.451.254.843 226.627.827.182- 4. 01/ phong phai thu ngAn hi(lnkho doi 139 10 (246.234.775.890) (229.886.235.445)

- IV. Hang tan kho 140 4.637.924.940 5.344.816.6971. Hang tan kho 141 4.637.924.940 5.344.816.697

v. Tal san ng.ln h~n khae 150 235.064.495.270 352.936.125.3181. Chi phi tra tnJ&: ngAn h;;m 151 232.920.692.507 352.936.125.318 ....•1.1 Chi phi hoa hang chUapMn b6 /51.1 11 145.833.23/.160 174.424.288.163 ,,1.2 Chi phi tra trUtJcng~n h?n khae 151.2 12 87.087.461.347 178.511.837.155- 2. Thue va cae khoan phai thu Nha mJoe 154 22 2.143.802.763 ' IVI. Tal san tal bao hiem 190 13 1.138.763.605.961 748.741.455.25] "1. oll phong phi nhtlQ"ngtal bao hi~m 191 319.341.604.863 365.257.451.724 .~I2. oll phong bai thtlC1ngnhtlQ"ngtal bao hi~m 192 819.422.001.098 383.484.003.529 /,

B. d.1 SAN cAl H~N 200 986.624.05].565 1.219.665.263.284 ~

I. Cae khoan phal thu dal h,n 210 11.990.914.273 7.936.522.813I. Phai thu dal hi(lnkhac 218 9 11.990.914.273 7.936.522.813- 1.1 Ky quy Ma hlem 218.1 10.000.000.000 6.000.000.0001.2 PMi thu dal h?n kMe 218.2 1.990.914.273 1.936.522.813

II. Tal san co djnh 220 401.765.741.959 404.025.247.1031. Tal san co dinh hG'uhinh 221 14 106.144.181.658 101.856.814.298

• Nguy~n gill 222 238.636.486.745 224.670.375.911

~- Gia tri hao mon fuy ke 223 (132.492.305.087) (122.813.561.613)

~'1- 2. Titi san vo hinh 227 15 287.525.539.287 290.640.225.623

• Nguy~n gia 228 359.922.905.914 354.244.973.547 i~1- Gill tri hao mon !Uy ke 22. (72.397.366.627) (63.604.747.924)

~~3. Chi phi xay dl,l'ngcd ban dO'dang 230 I. 8.096.021.014 11.528.207.182~III. 8it dQ,ng silO cfau tu' 240 17 73.661.529.897 78.119.318.566

- Nguy~n gill 241 85.439.019.757 86.384.943.083• Gia trf hao mon fuy k€ 242 (11.777.489.860) (8.265.624.517)

IV. Cae khoan cfau tu' tal ehinh dill h~n 250 475.965.300.000 712.244.558.9261. O~u ttl vao cOng ty lien doanh 252 18 145.350.000.000 145.350.000.0002. Oau ttl gop vl5nvao dO'nvi kh,k 253 19 57.615.300.000 69.495.638.763- 3. 0 •••.phOng giam glii cfflu til tai chinh dai h<;ln 254 I. (4.046.205.047)4. D"lluttl nAm giG'den ngay (tao h<;ln 255 19 273.000.000.000 501.445.125.210- v. Tal san dilll h~n khiilc 260 23.240.567.4]6 17.339.615.876- 1. Chi phI tra tnJae dal h"n 261 20 18.097.027.903 13.276.804.5472. Tili silO thu~ thu nh~p ho.i.lnI~I 2.2 5.143.539.533 4.062.811.329- T6NG CONGTAl SAN (270=100+200) 270 5.439.994.923.898 5.125.558.803.118

-- cae thuy€t minh kern thea fa m9t b9 ph"n ht;fp tMnh eua baa cJo tal ehinh nay

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BANG CAN 001 Kf rOAN (Tie-p theo)T~ingay 31 tMng 12 nJm 2017

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r6NG CONG TV c6 PHAN BAO MINH26 T6n That O~m, Phut1ng Nguyen Thai Binh, Qu~n 1Thanh pM HI)Chi Minh, Vh~:tNam

MAu sO BOI-DNPNTBan hanh thea Thong tll s6 232/2012{TT-BTC"gay 28 thang 12 n3m 2012 ella B~rai chinh

CACCHi TI~U NGOAI BANGCAN061 Kt TOAN

1. HQpdang bao h.~m chLlaphat Sinh trach nhi~m2. Ng~l te: cac loai

- 00 la My (USD)• OOng Eum (EUR)- OOng Y~n NMr (JPY)• 00 la Singapore (SGD)

Ddn vi: VND

56 cu61 n.lm 56 erliu n.lm

3.312.252.507.555 2.954.397.275.790

3.312.096.138.825 2.954.239.107.060537.667.249.403 653.575.557.329537.667.249.403 653.575.557.32940.824.382.936 58.107.328.688135.568.645.618 118.033.466.07210.851.589.268 14.079.047.349148.222.808.171 53.073.083.29984.315.663.492 83.168.848.07325.731.306.259 17.077.713.507

2.328.914.493.678 1.957.124.062.743

1.216.269.937.357 1.303.360.615.722

1.015.021.002.623 549.34R785.298

97.623.553.698 104.414.661.723

156.368.730 158.168.730156.368.730 158.168.730

2.127.742.416.343 2.171.161.527.328

2.127.742.416.343 2.171.161.527.328913.540.378.000 91].540.378.000974.943.696.449 974.943.696.44981.332.734.797 73.173.469.64628.085.153.439 28.085.153.439129.840.453.658 181.418.829.794

5.439.994.923.898 5.125.558.803.118

56 cu61 n.lm 56" d"iu nlm

21.251.129.736 47.901.728.840

4.674.714244 /

32.153 '!J.45• C

IIe>01v.,,,

Ma Thuyet56 minh

200

210 2821.252253254255

270

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NGUON VON

C. Nq PHAI rRA 300

J. NI1ngin hfn l101. Phaltr.A cho "gutJi ban 312I.I PMi tr,j v~hf1pc13ngbJo hilm 312.1 212. Thu~va caekhoan pMi nOp NhamJ& 314 223. PMI tra ngu'(Ji lao (lOng 315 234. Doanhthu chu'athl/c hl~nngAoh~n 318 24S. cae khoan phi!li tra, phal nOp ngAn han khik 319 256. Doanhthu hoah~n9chuadtJQchu'C1ng 319.1 267. Quy khen thutlng, phuc lQ'i 3238. 01/phongnghl~pVl,l 329 278.1 ~i~::,hOng phf baa hilm g5c vA nhJn tAl baa 329.1

S.Z DI/ pMng MI th(ftJngMa hilm g6c va nMn 329.2tal baa hl6m

8.3 DI/ pMng daod~n9tCrn 329.3

n. Nq dal h,n 3301. Phai tra dai h"n kh.k 333

D. V6N CHU SO HCfu

1. v6n chLi sO hll'u1. veln g6p Clla cM sO hQ'u2. Th.i!lng diJ veln c6 phan3. Quy d1/ trO' bAt b"*4. Quy khik thuOc veln chu sOhi)'uS. L(:ll nhu,an $aU thu~ chiJa phAn ph6!

T6NG CONG NGu6N VON (440=300+400)

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-5"1 VJn HltngNg•.•.bi '.P bieu

l~ Minh Tr(Ke toan tntdng

U VJn ThAnhTong G13m dOcNgay 31 cMng 3 nAm 2018

--CJe thuy€( minh kem (heo IA m(l( ~ phin hgp tMnh cua baa cao Mi chinh nay

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BAo CAO d:T QUA HO~T OQNG KINH DOANHCM nAm ~I ch7nh ket tMc ngay 31 thAng 12 n.Jm 2017

-T6NG CONG TV CO PHAN BAa MINH26 T6n TMt D.;.m, Phuong Nguyen TMi Sinh, Qu~n 1Thanh pho Ho Chi Minh, Vift Nam

MAu SO B02-DNPNTBan hanh theo Thong tu so 232/20 12m-BTCngay 28 thang 12 nam 2012 cua BQral chlnh

OI.1n vi: VND

PHAN I. BAO CAO KET QUA HO~T OONG KINH DOANH T6NG HOOP- Hi ThuyetCHi TlEU .6 mlnh N.lm nay N.lm tnliJe

1, Doanh thu thuan hoat dOng kinh doanh bao hll!!m 10 3.176.568.815.064 2.729.332.950.6362. Doanh thu klnh doanh bAt dOng san d!lu hi 11 11.556.090.540 10.339.306.0473, Doanh thu hoat dOng tal chinh 12 35 248.268.096.683 266.831.395.9804. Thu nMp khac 13 11.222.168.869 1.903.432.6315. T6ng chi phf hoat dOng k"h doanh bao hlbn '0 3.052.293.078.187 2.521.983.597.2036. Gii!iv6n bit dOng dn 41!u hi 21 5.940.626.947 5.095.726.7607. Chi phi hoat dQng tal chinh " 36 73.685.408.318 98.394.316.548- 8. Chi phi quan IYdoanh ngh~ 23 37 114140.835.150 158.470.162.8619. Chi phi khac 24 3.227.141.894 1.716.262.78710. T6ng Iql nhuin k' tojn tn/be thu' 50 198.328.080.660 222.747.019.135

(50: 10+ 11+12+ 13-20-21-22-23-24)11.Chi phi thu~ TNDN h~n h.!lnh 51 3. 36.223.505.841 40.535.894.34]12. Thu nh~p thul! TNDN h01ln ~I 52 (l.080. 728.204) (202.464.902)13. Lq'lnhuin $aU thui thu nhip doanh nghlfp 60 163.185.303.023 182.413.589.694

(60:50-51-52)14. lil eel blin tTen co phteu 70 3. 1.523 1.881

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Cac thuyet minh kern thea 1A rnpt bp ph~n hf1p tMnh cua baa caa tar chfnh nay6

''"'NOII~II_01TN"P.H=

TONG CONG TY c(S PHAN BAa MINH MAu sO B02-DNPNT- 26 TOnThSt Oi'm, Phu'O'ngNguyen Thai Binh, Qu~n 1 Ban Mnh thee ThOng hi so 23212012/TT-BTCThanh ph6 HZ,Chi Minh, Vi~t Nam ngay 28 thiing 12 nAm 2012 cia B9 raj chlnh

•....BAa cAo Kh QUA HO~T OQNG KINH DOANH (Tii!'p thea)

Cho nAm tal ch7nh k€t thuc ngay 31 tMng 12 nAm 2017- Ddn vi: VND- PHAN II - BAO CAO KET QUA HO~T OQNG KINH DOANH THEO HO~T OONG- M' ThuyitCHi Tll:U •• minh Him nay HIm tnt~c•....1. Doanh thu phi bao hlem (011E01.1+01.2-01.3) 01 30 3.911.663.356.959 3.375.077.945.007Tront;)66:- PhibAohl&nt;)6e 01.1 3.395.911.007.441 3.101.991.937.467- PhinhJn tal baa h~ 01.2 428.661.671.153 371.815.885.396- (Glam)/TAnt;)dl/ ph6ng phfbaa hllm g6e va nhan tal 01 3 (87.090.678.365) 98.729.877.856baa hlbn •

2. Phi nhllq"ng tAilbaa hilm (02=02.1-02.2) 0' 31 899.599.329.508 795.503.320.152Trong 66:- T6ng phfnhtJQnt;)ti!iibao hil!m 02.1 853.683.482.647 843.011.566.982- (Giam)lT&ngdl/ phong phfnhl/Qnt;)t61bao h.em 02.2 (45.915.846.861) 47.508.246.830

3. Doanh thu phi baa hi~m thuin (03=01-02) 03 3.012.064.027.451 2.579.574.624.8554. Hoa h"bngnhllqng tal baa hlim va doanh thu O. 164.504.787.613 149.158.325.781khac ho,t dOng kinh doanh baa hilm(04=04.1+04.2)Trong 66:- Haa h6ng nhl/Qnt;)tal baa hil!m 04.1 32 163.907.785.188 149.225.183.930- Doanh thu kMc ho~t 60n9 klnhdoanh baa h.em 04.2 597.002.425 533.141.851- 5. Doanh thu thuln ho,t dOng klnh do ••nh 10 3.176.568.815.064 2.729.332.950.636baa hlem (10=03+04)- 6. Chi b61thllllng (11=11.1-11.2) 11 1.650.305.783.969 1.560.918.426.363

Tront;)66:- T6ng chib6. thl/ong 11.1 1.673.465.588.716 1.569.276.709.038- - Cae kho'n glam tril (Thudol nglfO'lhlt 3 bb' hoAn,thu hang dll lilt IVbtl, thU"C1ng100%) 11.2 23.159.804.747 8.358.282.675

7. Thu b61thulin'll nhllqng til baa hlim 12 422.372.284.613 496.565.606.0278. nng/(g~m) dl/ phOng b6i thullnv bao hlem 13 27 465.672.217.325 (307.271.630.360)g6"cva,nhin tal bao hiem9. Tlng/(gl8m) dl/ phong b61thullng "hul;1ng til 14 27 435.937.997.569 (308.104.891.556)baa h!lm10. T6ng chi b61thllllng baa hlEm 15 33 1.257.667.719.112 1.065.186.081.532

(15=11-12+13~14)11. (Glam)/tJ"v dl/ phong d.o dOng ttJn 1. 27 (6.791.108.025) 26.307.962.55912. Chi phi khac; ho,t dQng klnh do.nh bao hii"m 17 3' 1.801.416.467.100 1.430.489.553.112

(17=17.1+17.2)Trong 0"6:

- Chihoa h~n!ilbao h.em 17.1 561.484.268.088 469.632.014.613 .~- Chiphfkhac hoat dQngkIRhdoanh bao hiern 17.2 1.239.932.199.012 960.857.538.49913. T6ng chi phi ho,t dQng klnh doanh bao hiEm 18 3.052.293.078.187 2.521.983.597.203 .NH .~

(18"15+16+17) rv14. Lql nhu4n gOp ho,t dl)ng klnh do••nh baa hiim ,. 124.275.736.877 201.349.353.433 IiiUK~_

(19=10-18) OlE;J15. Doanh thu klnhdoanh bllt dOngsan cnu til '0 11.556.090.540 10.339.306.04716. Gil!!veSnblI"tdOngsan ,,~Uhi 21 5.940.626.947 5.095.726.760

~17. Lql nhu4n tll"haft dOng diu tu bit dOng san " 5.615.463.593 $.243.579.287(22_ 20-21)

18. Doanh thu hOft O"l)ngtal ehlnh 23 3S 248.268.096.683 266.831.395.980!'il. Chiphi h~t d6ng till eh•.•h ,. 3. 73.685.408.318 98.394.316.54820.LqI "hut" gOp haft dqnv tal c;hinh (25=23-24) 25 174.582.688.365 168.437.079.43221. Chi phi quan IVdoanh ngh"p ,. 37 114.140.835.150 158.470.162.86122. Lql nhufn thui" tit haft dQng klnh do••nh 30 190.333.053.685 222.559.849.291

(30=19+22+25-26)

Cae thuy€t mlnh kem thea fa m9t bQph~n hf1p tMnh eua baD cao tal ehfnh nay7

TONG CONG TV cO PHAN BAO MINH26 Ton That O~m, Phuong Nguyen Thai Binh, Qu~n 1Thanh ph6 H8 chi Minh, VI~t Nam

MAu SO B02-DNPNTBan hanh theo Thong tu so 232/2012[TT -BTCngay 28 thang 12 n~m 2012 Clla B~Tal chinh

BAa CAO KET QUA HO~T OONG KJNH DOANH (Tleip thea)Cho nam tal chinh k~r thUc ngay 31 rMng 12 nAm 2017

Odn "I: VNO

PHIN JJ: BAO CAO KtT QuA HO~T OQNG KINH DOANH THEO HO~T OONG (Th!'p theo)

M5 ThuyetCHi liEU •• minh Him nay Him tntltc

23. Thu nh!p khac 31 11.222.168.869 1.903.432.63124. Chi phi khac 32 3.227.141.894 1.716.262.78725. Ll1inhu.n khac (40=31-32) 40 7.995.026.975 187.169.844 .(26. T6ng Iqi nhu~n kEtoan tntltc thui (50=30+40) 50 198.328.080.660 222.747.019.13527. Chi phi thue TNDNh.en hanh 51 J8 36.223.505.841 40.535.894.343 ,28. Thu nhap thue TNDNhoiln ~I 52 (1.080.728.204 ) (202.464.902) -29. Ll1inhu.n sau thue thu nh,p doanh n9hi~p 60 163.185.303.023 182.413.589.694

(60=50-51-52)30. til cd ban tren c6 philu 70 39 1.523 1.881

~-5~.~I~V~5-n-H~""-.------Le MinhTriNgu'olI,p bi~u Ke"toan tntdng

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- cac thuyet minh kern thea IA m<lt b6 ph~n h9P tMnh cua bJo cao tal chfnh nay8

T6NG CONG TY c6 PHAN BAa MINH MAu 56 B03-0NPNT- 26 Ton TMt O~m, PhllCJng Nguyen Thai Binh, Qu~n 1 Ban hJmh thea Thong tU'so 232/2012/TI.BTCThanh ph6 Ho Chi Minh, Vi~t Nam "gay 28 thang 12 nam 2012 ella BOn, ehinh

BAD CAD LLfUCHUY(N TItN T~Cho nAm rai chinh ket thUcngay 31 Chang12 nAm 2017

- Don vI: VNDMI- CHi TI~U sa N~m nay N~m trU'iJc:

I. uJu CHUVEN TlEN Til HO~T t>QNG KINH DOANHJ. L(li nhu'n trU'(lc thu~. 01 J98.328.080.660 222.747.0J9.J352. oieu ehmh cho de IchoAn:- KMu hao tal san as l3lflhva bSt I1Qngsan d3u tU' 02 23.087.310.070 22.169.241.760

Cae khoan dl/ ph6ng 03 65.512.814 107.102.715.745 :l(- (Uli)/Il!leMnh ~h ty gl6 h61110aldo danh gta "'I cae 04 (9.049.427.505) 1.599.789.428 -'khoan ml,Jetien t~e6 gc5engo~i t~

'"UliW ho~t l1~ng dau tll 05 (180.764.148.051 ) (120.760.825.105)Chi phllal vay o. 4.139.168 4.218.747- 3. L(li nhu'n fir ho,t 4~n9 Iclnhdoanh trtl"c 08 3J.67J.467.J56 232.862.J59.710 -thay dol van ltIu d9ngThay 1161cae khoan phili thu 09 ( 16.651.645.152) (292.399.517.597)Thay 1161Mng tbn kho 10 706.891.757 (1.274.581.663)- Thay 1161cae khoan phil' tra 11 (81.107.508.247) 303.941.214.507Thay l361chi phI tra trllOe 12 115.195.209.455 (15.847.505.262)Thay l361chli'ng khoan kinh doanh 13 (81.921.342.592) (73.689.503.211)T~n lSivay 115tra 14 (4.139.168) (4.218.747)Thul! thu nh$lp doanh ngh~p 11!n(lp 15 (56.918.817.233) (29.270.980.558)T~n chi khik cho hoat l1~ng kinh doanh 17 (25.718.108.653) (15.736.705.134)

Ltlu ehuyen tten thuan fir ho,t r19ng klnh doltnh 20 ( JJ4.747.992.677) J08.580.362.045

II. ufU CHuvtN TlEN Til HO~T t>QNGDiu Tll'1. T~n chi l3~mua soAm,xAyOl/ng tal san as dll'\h 21 (25.243.196.217) (14.600.602.131)2. Tien thu lU- thanh tVtellsan as dlnh 22 10.212.909.091 1.207.882.9973. T~n ctll rno vay, mua cae ding CI,lnc;leua don VIkhae 23 (1.833.410.883.333) (l.608.511.605.636)4. T~n thu h6' cho vay, ban lai cae c6ng CI,lnc;ldla 24 1.769.318.383.333 1.198.061.577 .070

110nVIkhae5. T~n thu h6i dliu tll vOn vao ddn v! khae 2. 324.999.343.000- 6. T~n thu l3i eho vay, c6 tli'c va h;finhuan 1111c;lcehla 27 159,781.744.967 52.546.204.540Ltlu ehuyen tIen thuan fir ho,t 49n9 cf.Ju ttl 30 80.658.957.84J (46.291.200.J60)- III. Lll'U CHUYEN TIEN Til HO~T oQNG TAl CHiNH1. C6 Wc 1111tra eho c6 116ng 3. (91.354.037.800) (83.049.888.800)Ltlu ehuyen tlen thuJn tir ho,t 4~ng tal ehlnh 40 (9J.354.037.800) (83.049.888.800)

LU'u ehuven tlin thuan trong n~m (50:::20+30+40) 50 ( 125.443.072.636) ( 20.766.726.915)~

Tien va de khoan tlldng dU'dng tlin 4au n~m 60 309.089.283.597 328.719.465.249 tAnh hllilng cua thay d61 ty gia quy 116ingoai t~ ., (31.981.645) 1.136.545.263 HI4- ITrin va cAe khoan tu'dng du'dng tren eu61 nlm 70 183.6. .316 309.089.283.597 ;;;(70=50+60+61)- "':-

-Sal Vln HlingNgu'(Jllfp bieu

Le Minh TrlKe toan tru'dng

Le Viln ThanhTong Giam d6cNgay 31 thang 3 flAm 2018

-cac ChtJy~tminh kem thea 1Am~t b~ ph~n h()p tMnh eli", Ma cao tar ehinh nay

9

HAu sO B09-DNPNTBan hanh thee ThOng tllso 232/2012{lT.BTC"gay 28 thang 12 n5m 2012 ella BQTal chinh

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TONG CONG TY CO PHAN BAO MINH26 T6n Theit O.,m, PhtJC1ngNguyen ThaI Sinh, Qu~n 1Thanh phd "0 Chi Minh, Viet Nam

THUYET MINH BAO CAO TAl cHiNHcae thuyet minh nay fa mQt ~ ph~n hr;JptMnh va can duqc dec dOng thai vClJbaa cao till chfnh kem thea

1. THONG TIN KHAt QUAT

Hinh thLr'C sa hrtu yon

T6ng C6ng ty c6 ph3n Bao Minh (gQI t!t la "T6n9 C6ng tyW) 1.1U'r;lCthanh t~p t.,i Vj~t Nam, lit mc)tc6ng ty c6 phan, thee Glay phep thanh I~p va hOi;lt d(lng so 27GP/KOBH ngay 08 thang 9 n5m 2004do Bt} Tal chinh ban himh, va cae giay phep O'feu chinh. (6 phh!u ella Tong C6ng ty l.1a O'LlQ'cniernyet tren sO' Glao dlch ChUng khoan Ha NQi vao ngay 28 tMng 11 nam 2006 va chuyen sang niernyet tren 56' Giao d!ch ChUng khoan Thanh pho Ho Chi Minh vao ngay 21 thang 4 nAm 2008 voi m~chUng khoan Ii'! "BMI".

Tong so nhan vilm cua Tong C6ng ty t<;lingay 31 thang 12 n3m 2017 la 1.688 ngU'CJl(t~i ngay 31thang 12 nam 2016: 1.725 ngllO'I).

HOft 49ng kinh doanh ehinh

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3.

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Ho~t dong kinh doanh chinh cua Tong C6ng ty Ii'! cung cap cac dich Vl,l bi\o hh~m phi nhan tho ~IVi~t Nam bao gam kinh doanh bao hh!m goc, tal bao hiem, d3u tll tai chinh va cae ho~t d6ng khaetheo quy d!nh eua phap ru~t VI~t Nam.

Chu ky kinh doanh thang thu'Ctng

Chu ky kinh doanh th6ng thllong eua Tong Ccng ty du'Q'ethl/e hl,n trong thOi glan khcng qua 12thang.

C3'u true Tgng Cong tv

Tong C6ng ty e6 01 Tn,l so chinh t,i Thanh phd He Chi Minh va 62 cOng ty thanh vh~n (t,1 ngay 31thang 12 nam 2016: 01 Trv sO'chinh t,1 Thanh phD Ho Chi Minh va 59 cOng ty thanh vien) tal cactinh tMnh tren ca nu'Oc.

Thuvet minh 'lie kha nAng so sanh thong tin tren bao cao tal chinh

56 II~u so sanh Iii so lieu cua bao cao tai chlnh da dllQ'Cklern toan cho n.lim tal chinh ke:t thuc ngav31 th<ing 12 nam 2016.

ca So' ~p BAO CAO TAx CHfNH vA NAM TAx CHfNH

Cd sd I,p bao cao tal cMnh

Bao cao tal chinh kern theo dLlQ'C:trinh bay bang Dong Vi~t Narn rVNO"), theo nguyen tac gia gocva phu hQp vol chuan mvc ke toan, cM d6 ke toan doanh nghl~p Viet Narn ap dl,lOg eho cac c6ngty bao hiem va cac quy dinh ph<ip Iy c6 lien quan den vi~c I~p va trlnh bay bao cao tal chinh.

Bao cao tal chinh kem theo kh6ng nh~m philn anh tinh hinh tal chinh, ket qua ho,t dong klnh doanhva tinh hinh h.l\Jchuyen tien te theo cac nguyen tac va thOng Ie ke toan du'Q'cchap nh~" chung talcac nutlc khac "goal Viet Nam.

Nam tal chlnh

Nam tal chinh cua Tong COng ty bAt d;!ju tlt ngay 01 thang 01 va ket thuc vao ngay 31 thang 12.

Ap DVNG HUaNG DAN KE loAN Max

Ngay 15 thang 5 n3m 2017, B6 tn/ong B(l Tal chinh da ban hanh Thong tu' s5 50/2017/TT.BTC("Th6ng tu' 50") hU'O'ngdAn thl hanh Nghi l1!nh 55 73/2016/NO-CP ngay 01 tMng 7 nam 2016 ("Ngh!l1!nh 73") cua Chinh phu quy dinh chi titH thi himh lu~t Klnh doanh bao hiem va lu~t Slra 1151,besung m{lt s5 dieu cua lu~t Kinh doanh bao hiem. ThOng tll 50 co hleu Ivc cho n.lim tal chinh bAt l1auvao hoac sau ngay 01 thang 7 nlm 2017. Ban Oieu hanh diSap dvng Th6ng hI nay trong vi~c I~pva trinh bay bao cao tal chinh cho nam tal chlnh kel thuc "gay 31 thang 12 nam 2017 cua T6ngC6ng tv. Vlee ap dl,!ng lh6ng tu' 50 c6 the anh hlfOng den tinh so sanh cua cac s5 lieu dV phongnghlep 'Ill,! tren bao cao tai chinh do trong n.lim Tong Cong ty da thay l1el phl/O'ng phcip trich 13p dlJ'phong nghiep "l,l nhlltrinh bay t,i Thuyet minh so 4 du'lY!I1Ay.

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T6NG CONG TV c6 pHAN BAo MINHTHUYET MINH BAO CAO TAl CHtNH (Tiep thea)

4. T6M TAT cAc CHtNH SACH KE TOAN CHU VEU

MAu SO B09-DNPNT

-

Sau day 121cae chinh saeh kl toan ehu yEu lhJf;1e Tong Cong ty ap dl,mg trong vi~e I~p bao eao talehinh:

lIbe tinh ke toan

VI~e I~p bao eao tal ehlnh tuAn thu theo ehuan ml/e ke t02Jn, ehe d~ kl toan doanh nghl~p Vj~t Namap dt,mg eho cae eong ty bao hlem va cae quy dinh phap IV e6 lI!n quan c.1envi~e I~p va trinh baybao eao tit! ehinh yeu e'Su Ban Oi~u Mnh phai e6 nhCrng u'lk tinh va gla dinh anh hu'ang den so li~ubao eao ve eong nc;l, tal san va vlee trinh bay cae khoan e6ng nf;1va tai san tiem tang toill ngay ketthue nlen 1:19ke toan cling nhU' cae s61i~u bao cao ve doanh thu va chi phi trong suot n3m tai ehinh.M~e du cae u'ae dnh ke toan c.1u'Q'ef~p b~ng tat ea Sl,(hieu blet eua Ban OleU hanh, so thl,le ti! phatsinh co the khik v{11cae U'Oetinh, gja dinh dat ra.

C6ng Cl,I tal chinh

Ghl nh~n ban tfSu

Tal san tal chinh: T.;Ii ngay ghl nhan ban tfau, tal san tal ehinh c.1u'Q'eghl nMn theo gla goe el)ng caechi phf giao dieh e6 lien quan tn,tc tlep den vi~e mua ~m tal san tai ehlnh d6. Taj san tai ehinh euaT6ng Cong tv bao gam tlen va cae khoan tu'ang du'O'ngtlen, cae khoan phai thu khaeh hang va phalthu khae, cae khoan ~u tu'tal ehlnh va dl,( phOng boi thU'O'ngnhU't;lng tal bao hlem.

C6ng n(l tai chfnh: T.;Ii ngay ghl nh~n ban dau, eong nc;ltal ehlnh du'Q'eghl nh~n theo gla goe eQngcae chi phi giao dieh e6 lien quan tn,fe th!p den viee phat hanh eong nf;1tal ehinh d6. Cong nf;1talchlnh eua Tong Cling ty bao gam cae khoan phal tra ngliOi ban va phal tra khae, dl,l' phOng bolthu'ong bao hh?m g6e va nh~n tai bao hlem va nh~n kv quy,

lJanh gla I~I sau ran phi nh;n ban dau

Hien t"i, ehlla co quy dinh ve danh gla loilleong el) tal ehinh sau ghl nhan ban c.11u.

Tlen va cac khoan tU'ong dU'ong Hen

nen va cae khoan Wong du'O'ng tU!n bao gom tlen m~t t.;li quy, cae khoan tlen gli1 kh6ng ky hoiln,cae khoan "au til ngAn h.;ln, co kha n3ng thanh khoan CliO, d~ dang ehuyen (1'61thanh tlen va it rulro flen quan "en viee bil!n dong gla trl.

Cae khoan cfiu ht tal chlnh

a) G6p v6n /jim doanh

Cac khoan gop von lien doanh 103 thoa thu~n tren cO'sd' ky ket hf;1p"l!lOg ma theo "6 Tong C6ng tyva cae bE!ntham gia thve hlen hOoilt"ong klnh te tren cO'sif dong kiem soat, Cd so cJOngklem soatdu'Q'chieu 121vi~e <Ilia ra cae quyet dinh mang tinh chien lU't;leIll!n quan "en cae ehinh saeh hOoilt<long va tili ehinh eua <ldn vllil!n doanh phal e6 sl,f cJOngthu~n eua cae ben (l'ong kiem soat.

Cae tMa thu€ln gop v6n Ih~ndoanh lien quan "en Viee thanh lip mot CO'sif kinh doanh dOc lip trongd6 e6 cae ben tham gia g6p v6n ul!n doanh I1I1QegQI 121CO'sif klnh doanh dang kiem soat.

Cae khoan dau hI vao eong ty Iil!n doanh (l'1IQ'etrinh bay trong Bang can "01 ke toan theo gia gactrU' "i cae khoan dl/ phong glam gla.

b) ChUng khoan klnh doanh

ChUng khoan kinh doanh fa cae khoan chU'ng khoan dllf;1eT6ng C6ng tv nAm git! vai ml,le dieh kinhdoanh. ChUng khoan kinh doanh "u'l;1e ghl nh~n bAt dau tit ngay T6ng Cling ty co quyen so hU'u vadu'f;1exae <ljnh gia trj ban "lIu theo gia trj hf;1pIV eua cae khoan thanh toan t.;ti thOi lMm giao diehphat sinh e~ng cae chi phi lien quan <len giao dieh mua chUng khoan klnh doanh,

T~j cae ky ke toan tiep theo, cae khoan d3u til chUng khoan dltl;le xae dinh theo gia g6e trU' caekhoan g'am gill chUng khoan kinh doanh,

e) CAekhoan diu tlf nAm giil den npay dao hfn

cae khoan erau til nAm gilt <len ngay ""0 h~n bao gom cae khoan (Sautv ma Tong C6ng tv e6 y ",nhva kha nang glCl'"en ngay "ao hoiln, Cae khoan "au til nAm giO' "en ngay "'ao hoiln bao gam: caekhoan tien gU1ngan hang e6 ky h~n, tral phleu va cae khoan <lau hI nAm gili' den ngay dao hankhae.

11

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T6NG C6NG TY c6 PHAN BAo MINHTHUYET MINH BAo cAo TAl cHiNH (Ti4!'p thea) MAu sO B09-DNPNT

Cae khoiln d~u tU' n~m gitr den ngay dao hi;ln dU'c;1eghi nh~n bAt <f3u tit ngay mua va dU'c;1e.ae dfnhgia trj ban <f3u theo gla mua va cae chi phi lien quan den glao dleh mua cae khoim dau hi. Thu nh~plal tit cae khoan dau hi nAm gitr den ngay (:Mo han sau ngay mua du'c;1eghl nh~n tren Bao eao kitqua hOi;lt dOng klnh doanh tren cd sO dl/ thu. U~I du'c;1ehu'ong tru'6'e khl Tong C05ngty nAm giG' du'OCghi giam tritvao gta goe tal thi11diem mua.

-Cae khoiln "au tu' n3m giG' den ngay dao hi;ln du'Qe .ae djnh theo gia g6e trit dj dl/ phong pM! thukho dol.

01/ phong pM! thu kh6 dol cia cae khoiln dau tu' nAm gilt den ngay dao Mn du'Qetrieh I~p theo caequy ",nh ketoan hl~n hilnh.

d) DIu ttl v.;o cdng Cv viin cu•• 40n vi khac

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Dau tu' 'lao e6ng el,l von eLla dOn 'II khae phim anh cae khoan dau tu' e6ng el,l von nhl!ng T6ng C6ngty kh6ng co quyen kh?m soat, df)ng kiem soat ho~e co anh hu'Ong dang ke dOl vol ben dU'l;fedau tu'.

Khoan dau tu' 'lao e6ng el,l v6n cae ddn 'II khae du'c;1ephan anh theo nguyen gia trit cae khoan dl/phOng glam gla dau tu'.

e) 01/ phong giam gia dIu tll tal chinh

Dl,f ph6ng glam gta cae khoan dau tu' tal ehlnh "u'Qe trieh I~p theo quy dinh tal Thong tu' s6228/2009/TT -BTC ngay 07 thang 12 nAm 2009 eua 86 Tai chinh 'Ie ~Hu'O'ngdan ehe dQ trich t~p vasll dl,mg cae khoan dl,f phong giam gla hang ton kho, ton that cae khoan dau tU' tal ehinh, nc;1pha!thu kh6 dol va bao hanh san pham, hang h6a, c6ng trinh xay lAp tal doanh nghiep", ThOng tu's689/2013/TT-BTC ngay 28 thang 6 nlim 2013 cua BOTal chinh 'Ie vtte sUa dol b6 sung Th6ng tu's6228/2009/TT -BTC va cae quy djnh ke toan hl~n hanh.

)(;•

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Nil phal thu

NQ phili thu la so tien e6 the thu hoi eua khach hang ho~c cae dol tlfc;1ng khae. Nc;1phal thu du'Qctrlnh bay thea gia trj ghi 56 trU'di cae khoan dl/ phong phal thu kh6 dol.

01/ phong phill thu kh6 dOl du'Qe trleh I~p eho nhUng khoan nQ phai thu da qua han thanh toan tilsau thang trO' len, ho~e eac khoan nQ pMI thu ma ngu'(fI nQ kh6 e6 kha nang thanh toan do bj thanhIy, pha san hay cae kh6 khan WOng tl,f.

Ti\l san co djnh hU'u hinh va khii'u hao

05-2507 - 1204 • 0703-0503-05

SO nam

Nha eUa va v~t kien truePhuong tl~n 'Ibn talMay m6c, thiet b!Thlet bl van phongTal san khilc

ral san c6 dinh hii'u hinh "u'l;lc trinh bay theo nguyen gla tnJ gla trj hao man lUy ke. Nguyen gla tatsan c6 d!nh hO'u hinh bao gam gla mua va toan bQ cac chi phi khae lien quan tn,te tlep den 'lite dlfatai san 'lao trang thai s~n sang slt dl,mg.

Tal san c6 dinh hO'u hinh du'l;le khau hao theo phu'dng phap d1/Ong thAng dl,fa tren thOI glan hihJdvng uCletinh, el,l the nhu' sau:

Cae khoan liU, III phat sinh khl thanh Iy, ban tai san la ehenh t~ch glU'a thu nMp tit thanh Iy va glatrj con lal eua tal san va du'9'e ghl nh"n 'lao Bao cao ket qua ho~t dQng kinh doanh.

Thue tal san

MQt khoan thue du'Qexem IA thue ho~t "(lng khl ben eho thue van du'Qe hu'ang ph:!!n Ian eac quy~n111lva phal chiu rul rove quyen sa hU'u tai san. Doanh thu/ehl phi thue ho~t dQng dll(:le ghi nh~n'lao bao cao ket qua ho~t (I'(lng klnh doanh thea phu'ong phap duO'ng thAng trong suot th(fl gianthue.

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Tilil san va hinh vill khiu haD

Tal san '10 hlnh the hlen phan mem may tinh va quy~n slt dVng dSt de xay trl,l sO:t~1 cae C6ng tythanh 'lien. Ph!n mem may tinh dU'QCtrinh bay thea nguyen gia trit gia trl hao m6n lUy kE va du'c;JCkhSu hao thea phu'dng philp 1.11/OnglhAng trong thdl g'an tit 03 "en 08 n~m. Theo quy dinh hienhanh, quyen sll dl,lng dat c6 thO'i han duQc khSu hao theo tM'1 g'an slt dVng eua 16dSt va quyen sltdVng 41Stkh6ng thCfI han thi kh05ngtrieh khSu hao.

12

MAu SO B09-0NPNT

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T6NG CONG TV c6 pHAN BAO MINHTHUvh MINH BAO CAO TAl cHiNH (Tiep theo)

Chi phi dV dlfng co ban dd dang

Cae tal silR dang trong Qua trinh xAy dl,l'ng phl,lC vL,lml,lc dich hoat dong klnh doanh. cho thue, quantrj hO~c cho bat ky ml,lCdich nao khac dllefe ghi nh~n theo gla gtic. Chi phi nay bao gom cac chi phic~n thiel de hinh thanh tal san phCl hCfPval chinh sach kl toan cua T6ng C6ng tv. Vj~e tinh kh.lliuhao cCla cac tal san nay dU'Q'eap dl,mg gi6ng nhll vbi cac tal san khae, bAt d"3u tit khi tai san Clvaotrang thai s~n sang sl/ dl,lng.

Bit d9n9 san tf.lliu tu'

BSt dOng san eJautu' bao gam quyen slf dl,lng dat va nha ella va v6t kien tnk do T6ng C6ng tv nAmgtu nh.!lm mL,lCdieh thu lefl tU' vi~c eho thue ho~e eM tAng gla, dU'l;Jctrinh bay theo nguyen gia tritgta trj hao mon lUy ke. Nguyen gla eua biit (l'ong san <!au tu' du'Qemua bao gam gla mua va cac chiphi lien quan tn,tc tilp nhU' phi dleh Vl,l tu' vSn ve lu~t phap lien quan, thue trU'ac b<jlva chi phi giaodieh lien quan khae. Nguyen gja bat dOng san dau tu' tV' xay 121gla trj quyet toan c6ng trinh ho~ccac chI phi lien quan tn/e tlep cua bat dOng san dau tu'.

BSt dong san d3u tu' cho thue dllQ'C khau hao thee phU'dng PhaP dU'O'ngthAng tren thai glo3nhO\ldl,mg u'ae tinh tlt 6 dEn 40 nAm.

T6ng C6ng ty khOng trich khau hao (1'01vClI quyen Slf dl,lng dat kh6ng thai han va trich khau haotheo phu'dng phap du'ang thAng vai Quyen Slf dL,lng dat e6 thai han.

Cae khoan ehi phi tra trU'be

Chi phi tra trU'O'cbao gom cae chi phi thl/C te da phat sinh nhlMg e6 lien quan den kit qua hoatdOng san )luat kinh doanh cia nhieu ky kl toano Chi phi tra trui:lc bao gam cht phi hoa hong, chiphi khai thac tnfe tlep eM pMn bO, chi phi thue vAn phbng va thiet bi, c6ng C\,I,dung cu, va caechi phi tra trU'O'ekhac.

Chi phi hoa hong bao hiem va chi phi khal tMe trV'c tlep du'Q'eghl nh~n tu'dng ltng val phi bao hiemgac va nh~n tal bao hlem philt sinh trong nAm. Tal ngay ket thue n~m tal chinh, Tong C6ng ty pha!dc (I'!nh chi phi hoa hang va chi phi khal thac tnlc tllp chu'a phf3n b6 tu'dng ltng val khoim phi baohiem ehU'adu'Q'chutJng (l'e chuyen sang phf3n b6 vao cac n3m tai ehinh sau theo phU'dng phap tU'dngtl/ vO'lphu'dng phap tinh toan dll ph6ng phi ehU'a dllQ'c hutJng.

Cae chi phi tra trU'O'ckh,k du'l;lc phSn b6 vao bao eao ket qua ho~t dQng klnh doanh, SlfdL,lng phU'dngphap dllO'ng th~ng theo thai glan ma T6ng Cong ty ght nh~n eac lefi lch kinh tt!.

Ghl nh*,n doanh thu

Doanh thu du'Q'cghl nh~n khl kha n3ng nh~n (l'u'l;Iceac IQl ich kinh tl e6 the xae dinh du'Q'Cm~t eachchAc chAn.

f)61 vlJl nghlfp v~ bao hlem goe

Doanh thu phi bao hiem goe du'c;:lcghi nh~n theo quy dlnh t~1 Thong tu' 50. Theo d6, doanh thu phibao hlem goe du'c;:lcghl nh~n khl dap ltng cae dleu kl~n sau:

HQ'pdOng bao hl~m da du'Q'Cgiao ket ho6c co b"ng chUng ve vltk: hQ'p (I''6ng Mo hlem da dl/Q'Cgiao ket gKra doanh nghi~p bao hlem va ben mua bao hlem; va

Ben mua Mo hlem da (l'ong du phi bao hiem ho6e co thoa thuan eho b~n mua bao hlem nef phibao hl~m nhLtng kh6ng qua 30 ngay ke tit ngay hQ'pdong bao hiem co hieu II/C. Rieng khoanphi eua kY dong phi d3u tien (dol vat tru'Clng hr;1pdong phi theo ky) dllQ'e haeh toan khl hQ'p(l'ong bao hiem co hl~u h,tc.

cae khoan g;am tril doanh thu

Cae khoan glam trit doanh thu the hi~n cae khoim glam phi va hoan phi bao hlem, dU'l;JCght nh~ntren cd sa thl/e te phat sinh, cAn elf vao thoa thu~n giam phi ho~e huy hQ'p dong bao hll!'m giltadoanh nghl~p bao hlem va ben mua bao hlem.

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4\~ci

\tillDEIVIE

Mlu 56 B09-0NPNT

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TONGCONGTV c6 PHAN BAO MINHTHUvh MINH BAO cAO TAl cHiNH (Tiep theo)

Doi tiC/I nghiip tI~tal bao hlem

Ooanh thu phi nh~n tai bao hiem dLl(Jeghi nh~n khi phtit sinh tnkh nhlem, thea sO philt sinh du'atren bang thOng bao tal bao hh!m ella cae nha nhu'(Jng tal bao hiem va dLlQ'exae nh.fin bOl Tong C6ngtv.Phi nhU'l;fng tal bao hiem du'Q'cghl nhan tren cd so s5 phi bilO hh~'mpMI nhLlQ'ng eho eac nha tal baohlem, tu'c1ngUng vai doanh thu phi bao hlem g5e diii ghi nhan trong n3m theo cae hQ'pdOng tai baohlem ty Ie va phi ty Ie.

Hoa hong va cae khoan doanh thu khae tU' ho~t dOng tal bao hlem (JLlc;1eghl nhan tren cd so thc,tc tephat slnh,_tU'c1ngUng vO'l phi nhLll;1ngtal bao hiem Phat sinh trong n3m. Trong n3m, toan bQ doanhthu hoa hong nhLlQ'ng tal bao hil!m theo hQ'p i10ng nhu'l;1ng tal bao hlem diii giao ket theo quy dinhcua che dQ tal ehinh du'QCphan anh vao khoan ml,lc "Ooanh thu hoa hong nhu'l;1ng tal bao hlem".T~l ngay ket thuc n3m tai chinh, Tong C6ng ty phal xac (linh doanh thu hoa hong nhu'Qng tal baohiem chlla (lu'c;1chu'ong tl/c1ng ling vO'l khoan phi nhu'Qng tal bao hiem chlla du'l;1Chuang (Ie chuvensang phan bo vao cac n3m tal ehlnh sau thee phLlc1ng phap tLlc1ngUng vO'l phU'O'ngphap tinh dLiphOng phi ehu'a (Ju'Qchu'O'ng.

Ddi viii cac ho,t tl6ng khac

L.'~itlen gU1dLlQeghi nhan tren cd sO'don tich. c:lu'Q'cxac c:I,nhtren s6 du' cac tai khoan tien gU1va lalsulit ap dl,lng.

Lal tU' cac khoim dau tu' c:lLll;1Cghl nMn khl Tong C6ng ty e6 quyen nMn khoan liS"

Doanh thu chU'a thifC hifn

Doanh thu chLta thl/C hlen the hh~n gla trt cac khoim khach hang thanh toan trLlO'c cho cac dc1nbaohiem chLta phat sinh hieu h,(c bao hlem hoolic thanh toan tNO'C cho cac nam tlep thea Clla cac danbao hlem nhieu kY da phat sinh trach nhlem bao hiem, dLlc;1eghl nhan khl Tong Cong ty nh.fjn tientnlClc ella ben mua bao hlem. T6ng C6ng ty se phan bO vao doanh thu khl cac hQp dong bao hlemnay phat sinh hieu Jc,tcbao htem.

Oll phong nghl,p Vl,l

Theo yeu diu Clla ThOng tLi SO lhl T6ng (ong ty phal dang ky I~l phLlc1ngphilp trieh lap dV phongnghiep vv val B9 Tal ehlnh. Trong nam T6ng Cong ty diS tht,lc hi~n vi~ dang ky l~i va da du'l;1eB9Tal chinh da chap thu~n cho vl~c ap dVng phttdng phap trich lap dl,l' phong nghi~p vl,! bao hiem tU'nam tal chinh 2017 theo (ong v!n s6 3167/BTC-QLBH ngay 21 thang 3 n3m 2018, chi tiet nhLl sau:

a) Doi viii nghifp v{I bao hlem phi nhan thp

DV'phong phi chU'a 4U'fj1ChU'ilng

o D6i vol hQ'pdOng bao hiem goc thul)c cac nghi~p vv bao hlem: Bao hiem Ull san va bao hiem thl~th"l; Bao hlem hang h6a v3n chuyen dLiOng bQ, dLiOng bien, (lLiOng thuy nQI dia, dLiOng s~t va du'o:nghang khong; Bao hlem xe cO'giO'I(xe 0 to); Bao hiem ehay, n6; Bao hh?m than tim va triich nhi~mdan sl,l'ella ehu tim; Bao hlem trach nhiem va Bao hlem thiet h,,1 klnh doanh: Ap dl,lng phuc1ng phiiptUng ngay.

• D6i val hl;JpdOng bao hiem gac thuQC cac nghiep vv bao hiem: Bao hiem hang khong; Bao hiemxe ec1 9iO'I (xe may); Bao hlem tin dvng va rul ro tal ehinh; Bao hiem nang nghiep; Bao hlem baolanh: Ap dvng phLlc1ngphiip 1/24 (2016: ap dl,lOg phu'c1ngphap 1/8) •

• D6! vO'IhQp dong tal bao hlem ella tat ca nghiep vv bao hlem phi nhan thQ: Ap dVng phttc1ng phap1/24 (2016: tip dVng phU'O'ngphap 1/8).

Dif phong bOl thU'iJng

Ap dl,lng phu'dng phap trich lap dv phong bol thtt6'ng theo ha Sc1yeu c3u dol btli thu'o:ng, gom 02lo~1 dV phong sau:

Dif phcmg bOi thlli1ng Cho cac ton that dJ phJt sinh thu6c tr~ch nhi~m NO hiem nhung den cu6inAim tal chinh chua dlft1C pial quyet: T6ng C6ng ty thvc hlen trlch lap dl,l' phOng bol thttong goe vanhan tal bao hil~'m, dV phong bol thu'O'ng nhLlc;1ngtal bao hiem eho tUng nghiep vv bao hiem theephu'O'ng phap \lac tinh s6 tien bal th\lo:ng eho tUng vv ton that thuQC trach nhiem b210hlem da thongbao ho~c da yeu eau doi boi thU"o:ngT6ng C6ng ty nhu't'lg den cu61 nl!im tal ehinh ehlla dLlc;1cgialquyet.

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TONG CONGTV CO PHAN BAO MINHTHUVET MINH BAo cAo TAl cHfNH (Tie'p theo) MAu 56 B09~DNPNT

D,,! pMng bOi thtlong eho cae ton that da pMt sinh thu9c traeh nhi~m bao hIt!m nhtlng ehtla th6ngbao h~e ehtla yeu cau dol bOi thtlCing (IBNR): Trich I~p cho tLmg nghl~p VI,!bao hh~'m,el,! the:

£>61v{fl nghiep VI,!bao hiem xe cd gi{fi va nghlep vI,! bao hiem sue khoe: ap dl,!ng phu'dng phaptrieh I~p theo e6ng thue sau:

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DV ph6ng boithu'Ong eho tonthat da phatsinh chl1athong baoho~c chLfa yeudiu dOl bolthllang ehonam tai chinhhl~n t~l

Tong so tfen boi thu'angcho t6n that da phatsinh ehLfa thong baoho~e ehu'a yeu eau dolboi thu'Ong eua 3 nam

== tal chinh tn.tac fiEmtiep x

Tong 56 tien bol thLJongphat sinh ella 3 nam taichinh tru'ce lien tlep

Doanh thu thuan ThO'igian eh~mho~t dQng klnh yeu eau doi bol

So tlen bol doanh bao hiem thu'Ong binh quanthu'ang eua nam tai ehlnh clla nam tal ehinhphat sinh hi~n t~i hlen t.;Jtella nam x ~_~ __ ~~ x _~ _tal ehlnh Doanh thu thuan ThO'lgian eh,jimhien t<;ll hO.;JtdQng kinh yeu cau dol boi

doanh bao hiem thu'Cfngbinh quanella nam tal chinh ella nam tal ehlnh

tru'oc tn.rac

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001 v~i cae nghlep VI,! bao hiem phi nhlln thQ khac, trich theo ty Ie 3% phi bao hiem doi vOitU'ng nghlep Vl,Jbao hiem.

01/ phong b8i thu'eJng cho cac dao t1png I8n ve t6" th.n

Theo chu.1n ml/e ke toan Vi~t Nam so 19 ("VAS 19") - Hqp dong bao hiem thl eac yeu eau dol boithu'o:ng phat sinh W cae hqp dong bao hlem kh6ng tan t;;ti tiili thai diem I~p bao cao tal ehinh thikhOng can thlet phal trieh I~p dl/ ph6ng. Tuy nhien, hlen t,,1 chua co cac hu'Clngdan ehinh thuc euaBQTal ehinh lien quan den ehuan ml/c OilY nen dl/ phong dao dong ton du'(:Ietiep tl,JCtrkh I~p theohu'ang d~n ella Nghl djnh 73 va Th6ng tu SOTheo d6, Tong C6ng tv thvc hli~:ntrlch I~p theo ty Ie1% phi bao hiem gili' I.;JItheo tlmg nghiep VI,! bao hiem va dlfQ"Ctrieh f~p hilOg nam eho den khikhoi," dV phong nay bAng 100% phi bao hiem giO' I.;JItrong nam ho;;tt d9ng.

b) 06l viii nghiip vy bao hiem sUc khoe

01/ phong toan hpc

Ap dl,Jngeho cae hQ"pdang bao hiem, tal bao hlem e6 thai h.;Jntren 01 nam:

- 051 val hQ"pdong bao hiem sue kh6e thong thllCfng (trlt cac hQ"pdong bao hlem suc kh6e chi baohlem eho trtJ'O'nghQ"pehet va thu'dng t~t vinh vl~n): Ap dl,Jngphu'dng phap 1/24.

~£>01vai hQ'pdong bilO hiem sue khoe cho tru'ang hQ"pehet va thu'dng t~t vinh vl~n: Ap dl,!ng phu'dngphap phi bao hlem thuan va cd sa trich t~p eho bao hlem nhan thQ tlt ky eua Thong tu' SO.

01/ phong phi chua t1ut;Jchlfdng

Ap dl,lOg eho cae hqp dong bao hiem, tai bilO hiem c6 thai h,;ln tlt 01 nam trc xu6ng: SU dl,Jngphlldng pMp 1/24.

DI/ phong boi thuCJng

DI/ phOng bOl tht.lCing eho cae ton that da pMt sinh thuge tr,kh nhi~m bao hlem nhtlng den cuo;nam tal ehinh ehlla dtlf1C gii1i quyet: Tong C6ng ty thl,fe hien trich I~p dl,f ph6ng bol thtJong goc vanh~n tal bao hiem, dl,f phOng bol thu'ong nhu'Q"ngtal bao hiem eho tlmg nghl~p vl,Jbao hlem theophu'dng phap tJac tfnh 55 hen bol thu'ong eho tU'ng Vl,Jt6n that thu9C trach nhh&mbao hiem da thdngbao hO~c da yeu e8u dol bol thu'Ong T6ng C6ng ty nhUl'lg den eu51 nam tal chfnh ehl1a du'Qe gfalquyet.

Dt,I phOng bOi thUong eho cae ton tMt da pMt sinh thu9c traeh nhi~m bJo hiem nhtlng chtla thOngbao ho~c chtla yeu eau do; bOi thlfong ("/BNR"): Trich I~p theo e6ng thltc:

-:6,PH,

, H-

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Dl,f phong bolthLJang cho tonthilt da phatsinh ehLJathong baoho~c ehLJayeud~udol bolthLJCfngchonam tal ehinhhlen tiili

Tong so tlen boi thu'O"ngeho t6n that da phatsinh chLJathong baoho~e chLJayeu cau doibol thLJang clla 3 nllm

== tal chinh tru'Cselien tiep x

Tong so tlen bol thu'O"ngphat sinh ella 3 nam talchinh tru'oe lien tiep

Doanh thu thuan Thai glan ch~mhOiilt d9ng klnh yeu eau doi boi

So tien bol doanh bao hiem thLJong binh quanthu'ang eua nam tal chinh ella nam tal ehfnhphat sinh hi~n t<;ll hien talella nam x x _tal ehinh Doanh thu thuan ThO'lglan eMmhlen t.;Ji hO.;JtdQng klnh yeu eau dol boi

doanh bilO hlem thu'ang binh quanella nam tal chinh clla nam tal ehlnh

trlloc trllOc

15

MAu sO B09-DNPNT

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TONG C6NG TV CO pHAN BAa MINHTHUVE"TMINH BAa CAo TAl CHiNH (Tiep thea)

Df/ phong dam baa can 1161

M.~ctrich I~p h~ng n~m (/LlQCap dl,mg thee tV l~ 1% phi bao hiem gIlt I~I thee limo nghi~p VI,!baehlem.

Co~g ty khong }hl,fC hien bu trlt cae khoan dl/ phong cho ho~t d'Qng kinh doanh bac hlem goe vanh~n tal bao hiem vO'idl/ ph6ng cho ho~t dQng nhLll;tng tal bile hh~m. Cae khaim dl/ ph6ng nay d~ctrinh bay rlE!ng biet tren cae chi lieu eua Bang ~n d61 kl! toan. trong (16 cae khoan dll phOng phichu'a dlll;1ChltiJng va dl/ phOng boi thlJ'bng eua hO{llt (/Qng klnh doanh bac hiem goc va nh~n tal bachiem, dl/ phong dao dOng IOn dllQ'c phan anh Iii nQ' phai tra; Dt,f ph6ng phi nhllt;lng tal bac hiemchua dLlQc hu'Clng va dl/ ph6ng boi thU'Ong nhLlQ'ng tal baa hiem dU'c;lC phim anh 103tal san tal baahh~'m.

Cae khoan dll phong phal tra khac

Cae kh021ndl,l phong phal tra khae (1U't;1eghi nh~n khi Tong Cong ty e6 nghia Vl,l nt;1hien tal do kelqua tv mQt sl,l klen (1a xay ra, va T6ng Cong ty e6 kM n.!ng phill thanh toan nghia Vl,l nay. Caekho21ndl,l phOng (1L1t;1e xiie (1!nh tren ea sa uClctinh ella Ban Dil!u hanh vl! cae kho.!m chi phi can thlet(1ethanh toan nghia Vl,l nt;1nay t~1 ngay kit thue nlen dQ ke toan.

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Ghl nh.n chi phi

Chi phi b61 thU'(Jng

Chi phI bol thuang bao hlem gac d'ut;1cghl nh~n t~1 thl1i diem cae ho sa bol thuong dlll;le hoan Hit vadl/t;1cngul1! c6 c6 tham quyl!n phe duyet. Cae khoan bol thuong chua dl/t;1ephe duyet t"i thl1i d'l~meuoi n.!m thl xem 121chlfa glai quyet va (1u(:lebao gom trong dl,l phong bOi thuong.

Chi phi bal thuang nMn tal bao hiem dl/t;1cghl nh~n khl thl,lc te philt sinh, dt,fa tren bang thong baotal bao hlem ella cae nha nhlll;lng tal b.!10hl~m va (1l1l;1exac nh~n bal Tong Cong tv.

Cae khoan glam trit chi phi bal thuong bao gom thu dol nguoi thU' 3 b"Olhoan, thu hang da xU' ly b"Olthuang 100% va thu khae c.1u(:lcghi nh~n khl T6ng C6ng tv xac t1inh e6 kha n3ng ch~c chAn thu haltit cae (101tlll;lng e6 lil~n quan.

Chi phi hOIl hong bao h/~m

; rN

~H

~I

-

-

Chi phi hoa hOng bao hl~m goc va nh~n tal bao hh!m t1ut;1cghl nh~n tl/ang ltng val phi bao hiem gac •.•-C:va phi nhan tal bao hlem phat sinh trong n3m. T~i ngay ket thue nien dQ ke toan, Tong C6ng ty ~phai xiic t1!nh chi phi hoa hong chlfa pMn bo theo tUng nghiep Vl,l bao hiem tU'ong U'ng vol khoanphi bao hlem chlfa (1l/t;1ehuang de chuyen sang ph21nb6 vao cae nl!im tal chlnh sau theo phuongphap tuang U'ng vdi phllCJngpMp tlnh toan dl,l phong phi chua t1ut;1ehuang.

Cae khoan thu dol bol thuO'ng nhl/t;1ng tai bao hlem dut;1eghl nh,jin tren c<1so phat smh theo s6 phillthu tuang ..mg vet! chi phi bol thl/Cfng da ghl nh~n trong n3m va ty h~nhut;1ng taL

Chi phi khlll thac b.io h/~m

Chi phi khai th,k bao hlem dl/Q'c ghl nh~n Wang Ung val phi bao hh~'mgoe phat sinh trong nl5m.Trong n3m toan bQ chi phi khai th,k bao hlem dl1Q'epMn anh vao khoan ml,le ~Chl phI kh.k cuahoat t1Qngkinh doanh bao hh~'m~.T"i ngay ket thuc olen dQ ke to~n, Tong C6ng ty d'a xac dinh chIphi khai thae bao hlem chua pMn bo theo phU'O'ngphap phu hQ'p giU'a doanh thu va chi phi dechuyen sang phan bo vao cac n3m tal ehinh sau.

Chi phllchac

Chi phi khac t1l/Q'cghl nh.;n khl ttll,lc tE phat sinh.

Ngo,i ttCae nghiep Vl,l phat sinh bAng ng0'ili t~ dLlQ'cehuyen (161theo tY gla t~l ngay phat sinh nghiep Vl,l.56 dl/ cae khoan ml,le ti~n te c6 goe ngo'il! te t'il1 ngay ket thuc ni~n dO ke toan c.1U'(:leehuyen d61theo ty gl~ t,,1 ngay nay. Chenh h~ch tV gla phat sinh c.1ut;1eh'ilch toan vao bao cao ket qua hoat dongkinh doanh.

16

-

Thue thu nhap doanh nghitp the hien t6ng gia trj ella 56 thue phili tra hien t~jva so thue hoan 1.)1.

So thue phai tra hitn t~i~U'c;JCtinh dl,la tr~n thu nh~p chiu thue tron9 nam, Thu nh~p ch!u thue khacvol lQ'i nhu~n truese thue Chfl;JCtrinh bay tren bao cao ket qua ho"t 11009 kinh doanh vi thu nh~p Ch!Uthue kMng bao gom c,!ickhoan thu nh~p hay chi phi tlnh thue ho~c t1l1c;1Ckhau trit tron9 cae nlimkh,!ic (bao gam ca 10 mang sang, neu c6) va ngoal fa khOng bae gam cae chi Ueu khOng Chju thuehoac kh6ng c.fIlQC kMu tN.

Thue thu nMp hoan lai dlfQCtlnh tren cae khoim chenh Itch gllta gia trj ghi s6 va cd 50 tlnh thuethu nh~p ella cae khoan mvc tal san ho~c c6ng nQ' tn?n bao cao tal chinh va t1U'QCghl nh~n theophlJdng phap bitng can d51 ke toano Thue thu nh~p hoan loi!I!phal tra ph.!! "IJQe ghl nh~n eho tSt eacae khoim ehenh leeh t~m thC11con tal san thue thu nh~p hoan 1,,1chi dlJQe ghl nh~n khl eh.1c eh.1ne6 "U IQI nhu~n tinh thue trong tlJdng lal ,,~ khSu tnJ cae khoan chenh tech tam thCJi.

Thue thu nh~p hoSn 1,,1du'Qc xae dinh theo thue suat dl/ tinh se ap d',mg cho n3m ttJl sim dl1l1e thuhoi hay nQ phal tra "u'Qe thanh toano Thue thu nh~p hoan 1,,1du'l;1Cghl nh~n vao bao eao ket quahoat dong klnh doanh va chi ghl vao v5n chu sCIhO'u khl khoan thue "6 e6 lien quan "en cae khoanmt,le dl1l1e ghl thAng Vag von ehu sit hftu.

Tal san thue thu nh~p hoan 1,,1va nQ thue thu nhap hoan 1,,1phal tra "IJQe bu tnJ khl T5ng (6ng tvc6 quyen hc;1Pphap M bu tnJ gl[(a tal san thue thu nh~p hlen hanh val thue thu nh~p hl~n hanhphal nop va khl cae tAi san thue thu nMp ho~n 1,,1va nQ thue thu nh~p hoan I"i phal tra lien quantlfl thue thu nh~p doanh nghl~p dlJQe quan IV bdi cung mot cd quan thue va Tong Cong ty c6 dl,l"Inh thanh toan thue thu nhap hlen himh tren Cd sO'thuan.

•••

--------

r6NG CONG TY e6 PHAN BAO MINHTHUYE-TMINH BAa cAo TAl CHiNH (Tie"p theo) MAu sO B09-0NPNT

Cae loal thue khae du'Qe ap d',JOg thea cae luat thue hien hanh ~I Vi~t Nam.

Ky quy baa hiem

VIl\!e xae dlnh thue thu nhap cua T5ng (ong tv e3n eU' vao cae quy dinh hlen hanh ve thue. Tuynhlen, nhUng quy dinh nay thay d6i theo tUng thitl ky va vlee xac "!nh sau cung ve thue thu nh~pdoanh nghiep tuy thuQC Vag kit qua kiem tra ella cd quan thue e6 tham quyen.

56 "au namVNO

7.408.784.293276.680.499.30425.000.000.000

309.089.283.597

So eual namVNO

5.216.268.954152.853.360.36225.544.600.000

183.614.229.316

Tlen m~tTlen gUI ngan himg khong ky himcae khoim WClng dlJClng tlen (I)

T6ng C6ng ty thl,le hl~n kV quy bao hil~m bang 2% von Phap dlnh. Khoan kV quy nay dlJQe hlJClng1031theo thoa thuan vol ngan hang ndi ky QUY va dU'Q"ethu hal khl cham dUt hOi,lt dong. Tlen kV QUYchi du'Qe su dl,lng de dap U'ng cae cam ket d51 val ben mua bao hiem khi kha nang thanh toan bjthleu hl,lt va phal dlJ<;lCBO Tal ehlnh eMp thuan bang van ban.

Quy dl/ trU' bih bUQC va quy khac thuQc van chu so' hfl'u

Quy dl/ trfl' b.1t bUQe dU'Qe trieh I~p W lQi nhuan sau thue val ty Ie 5% va uep tt,le dU'Qe trieh lap tOIkhl bang 10% v6n dieu Ie ella Tong (6ng tv.Quy kh,k thuoc v6n ehu sCIhftu "U'Qc trich lap ttt tQI nhu~n sau thue theo Ngh! Quyet ella f)al hOI"ang co dong va tlep tl,le dU'Q'etrich I~p tOI khl bang 10% v5n dfeu Ie theo Oleu Ie T6ng Cong tv.

ntN VA CAC KHOAN TUONG OUONG Td~:N5.

--

--

-

-

-

-(I) Cae khoan tlJdng dlJdng tlen th~ hfen cae khocin tlen gU1 ~I eac t6 ehltc tin dl,lng e6 th(1j h"n

goe kh6ng Qua 3 thang va hllC1ng liil suat 6%/n~m (t,,1 ngay 31 th.ing 12 n~m 2016: ttt 5%/namden 7,3%/nam).

....-

17

MAU 56 B09-DNPNT

56 dau n!mVNO

Dl,f phong

r r- I I ,- I r I I I r I r I I- I- f" r- r- I IT6NG CONG TY c6 PHAN BAD MINHTHUYET MINH BAD CAD TAl CHtNH (Tlep theo)

6. cAe KHOANolu nlTAI cHfNH NGANH.I;'N

55 eval n~mVNO

Gia 90<: Gia til hQ'p ,.,.. DlI phOng Gia goe

I

Gia trj h(fp ,.,..

I I r I

a. ChU'ng khoan kinh doanh• Nglin hilng TMCP Quan DQi (MBB)- Ngan hang TMCPlil'n v.et (lPB)- Cong ty CP VSn t.!11b;en va ThiJO'ngmai Phuong D6ng (NOS)

- Co phil!u kMc

21.129.652.69425.253.144.300

20.000.000,000

160.059.321.144226.442.118.138

40.019.046.20027.984.357.000

800.000.000 19.200.000.000

171.460.883.184 20.607.398.607240.264.286.384 39.807.398.607

53.184.523.111

20,000.000.000

58.855.913.672132.640.436.783

53.454.534.000 329.989.111

600.000.000 19.400,000,000

43.839.273.400 14.082.512.30797.893.807.400 33.812.501.418

Gia goe Gia tr; ghi so

56 cu61 nlimVNO

Dlf phong G.a goe Gi.i tr; ghl soSo dau nam

VNODlf phong

b. Oau tu' nJm gil1 de'n ngay dao hfn• Tien gli'i c6 IcYh"n (i) 1.879.121.008.543 1.700.675.883.333 178.445.125.210 1.611.583.383.333 1.433.138.258.123 178.445.125.210• Trai phEtJ 79.107.187.595 79.107.187.595 110.509.924.395 30.000.000.000 80.509.924.395+ Ngan hJng TMCPVier NiJm Thlnh

30.000.000.000 30.000.000.000Vlft/ng+ SOng Va TMng Long (ii) 12.100.444.388 12.100.444.388 11.100.444.388 - 12.100.444.388+ TJp doan Cong nghiep Tau ThUy

67.006.743.207 - 67.006.743.207 68.409.480.007 68.409.480.007V;et NiJm (Vmashin) (Ii)• ChU'ngchi QUy 60.000.000.000 60.000.000.000 5.000.000.000 5.000.000.000

2.018.228.196.138 1.760.675.883.333 257.552.312.805 1.727.093.307.728 1.468.138.258.123 258.955.049.605

(I) Tien gti'i e6 ky h~n the hi~n tien glrt t~1 cae ngan hang thu'C1ngm~1 va cae to ehue tin dl,lng val thai h<;lntit 3 tMng trd len va e6 thOi h.;tn con 1.;11t~i ngay 31 th<!mg 12nlim 2017 du'oi 12 thang. Cae khotln tlen glrt nay hu'ang !iii 5uat tu- 4% "en 8,5%/nam "oi val tien glrt b:ing OOng Vi~t Nam va 0% "oi vai tien glrt b:ing 00 la My (t.;llngay 31 tMng 12 nam 2016: W 5% den 9,2%/nam dol vai tfen gU\ bAng Dong Vi~t Nam). Dlf phong eho cae khoan tlen gU1e6 ky h~n the hien khoan dt/ phong eho caekhafln tien glrt tai C6ng ty Cho thue rai ehinh 2 rALC2-) da den han nhung eong ty nay khong e6 kha nang thanh toiln.

(Ii) Trai phieu 56ng 0,\ Thang Long va Vinashin "a qua h.;ln va cae to ehue nay mat kha nang thanh toano T6ng Cong tv "a trieh 13p 100% dl/ phong eho cae khoan "autu' nay.

'« '" 0 n\,,"~. _",z": ....,,_ .m',.- ""0'_ ,...,11."tJ - O_~~ ~ ~

18

~i""'.'~":'" .:!C'~

r6NG CONG TY c6 PHlN BAO MINHTHUYEr MINH BAo cAo rAI CHiNH (Tilp theo)

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-

7.

8.

PHAI THU vI: HQ'P DONG BAO HltM

Phal thu bae htem goePhal thu nh~n ttll bae htemPhal thu bai thuO'ng nhu'Q'ng tal bae hiI'mPhat thu phi dong bae hilmPhal thu khAe

TRA TRuac CHO NGUC)'I SAN

56 cuol n3mVNO

365.102.184.539101.348.082.320427.915.933.206

1.625.480.20722.016.137.455

918.007.817.727

MAu SO B09-DNPNT

56 dau namVNO

329.304.421.20869.465.037.639

511.123.813.3142.132.202.39811.112.017.895

923.137.492.454

-- 9.

Tra tn/lk eho ngtlO'i ban thE hi~n so dtl eua cae khoan t{lm ling bai thtlO'ng eho ngUO'IdtIQe bao hiemva eong ty mal glC11bao hlEm t~l thai diEm ket thue nl~n dQ ke to';n.

cAe KHOAN PHAI THU KHAe

---

a. NgSn hfn- Phal thu v~ llii dl,l' thu• Tilm ling eho nhan vien• Cae kho~Jnky quy, ky C\fQengAn h~n- Phal thu cae dan vI n{ll bQ chi hQ• Phal thu khae (I)

b.Daih,n• Ky quy bae hllm (II)

- Cae khean ky quy, IcYeu'Qcdal hitn

So euoi n3mVNO

168,332.400.1085.769.482.100669.158.756

1.009.453.41293.670.760.467

269.451.254.843

10.000.000.0001.990,914.273

11.990.914.273

56 dau namVNO

155.149.208.1155.819.154.346434.171.89616.160.910

65.209.131.915226.627.827.182

6.000.000.0001.936.522.8137.936.522.813

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10.

(1)~al~ukhaetheh~~kh~nphaithukhacl~q~n~h~t~baoh~.

(II) Ky quy bao hiem thE hlt?:nso uen T5ng Cong tv thl,l'e hien ky quy t~i ngan hang thu'ang m~lthee quy d,nh t~l Nghi djnh 5673 (t61 thieu b3ng 2% von phap dinh (101vO'idoanh nghl~p klnhdeanh bae hiem phi nhan thQ).

Oil PHONG PHAI THU NGAN H~N KH6 001

Chi phi hea hong ehua pMn be the hi~n cae khoan chi phi hoa hi5ng bao hiem goe va nMn tal baohlem thl/C te da pMt sinh nhutlg ehlla pMn bo va chuyen sang philn be vao cae n~m tal ehinh sauphu hc;1P vO'i phtto"ng phap tinh toan dl/ ph6ng phi chua dtlQ'e htlClng thea hu'Clngd~n eua ThOng ttl232/2012fTT'BTC ella B9 ral ehfnh.

--

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11.

01/ phQng phal thu bae hiem gae01/ ph6ng Illl phal thu dSu ttl tal ehinh

CHI PHi HOA HONG CHUA PHAN s6

So euoi namVNO

171.913.817 .34774.320.958.543

246.234.775.890

So dau namVNO

155.565.276.90274.320.958.54)

229.886.235.445

- 19

•... TONG CONG TV cc5 PHAN BAD MINHTHUvh MINH sAo CAD TAl CHiNH (Tll!'p theo)

12. CHI PHi lIlA TRlI6'c NGANH~N KHAC

MAu 56 B09-DNPNT

Chi phi tra tru'6:c ng~n han khac the hl~n cae khoan chi phi khai thac bao hie'm g5c, chI phi chiS ketchuye'n va eiie chi phi tra tnr6'c ngAn h~n khat.

13. TAl SANrAI sAo HlfM

-

-

-

-•...

-....--

Ol,fph6ng phi nhuc;mg tal bao hiimDt,f phOng bol thlIong nhllQ'ng tal bao hiem

20

So cuol n.\mVNO

319.341.604.863819.422.001.098

1.138.763.605.961

So c'au n3mVNO

365.257.451.724383.484.003.529

748.741.455.253

•

I r r r r- I r I I r- I r r I I I I I I I- I- r- I r r I I r I r rrc5NG CONG TV CO PH1N BAO MINHTHUvh MINH BAO CAO TAl CHiNH (flip theo) MAu 56 B09-DNPNT

14. TAl SAN CO OJNH Hlru HiNH

Nha ciJa va Ptu/dng t~ May m6c, Thlet b!v~t kien trUe v~ntal thit?l: bj \/5" phong rai san khac r609

VNO VNO VNO VNO VNO VNONGUYEN GIA56 d11 dau nam 138.885.332.018 60.303.564.490 106.779.054 21.099.259.430 4.275.440.919 224.670.375.911fling trong nam 2.662.357.439 10.493.829.088 41.979.000 263.957.500 987,409.254 14.449.532.281Thanh IV, nhu'Q'"g ban (397.568.571l (85.852.876) (483.421.447)So dU' cuoi nam 141.547.689.457 70.399.825.007 148.758.054 21.277.364.054 5.262.850.173 238.636.486.745

GIA YR' HAO MON LOy KE55 dU' l1au n3m 66.785.032.358 36.154.552.027 22.920,454 16.143.346.644 3.707.710.130 122.813.561.613Khau hao trong n.lim 4.709.409.989 4.036.503.297 11.885.407 1.201.218.377 203.147.851 10.162.164.921Gem do thanh IV (397.568.571) (85.852.876) (483.421.447)So du cuoi nam 71.494.442.347 39.793.486.753 34.805.861 17.258.712.145 3.910.857.981 132.492.305.087

GIA TRf CON ~1T,I ngay cfau n;\m 72.100.299.660 24.149.012.463 83.858.600 4.955.912.786 567.730.789 101.856.814.298

T~i ngay cuol nam 70.053.247.110 30.606.338.254 113.952.193 4.018.651.909 1.351.992.192 106.144.181.658

T~i ngay 31 thang 12 n:im 2017, nguyen gia cia tai san c6 (I'jnh bao gom mot s6 tai san co (I'\nh (I'A khSu hao hEt nhung van con sll dl,lng v6"i gia trlla 38.452.018.265dOng (tqi ngay 31 thang 12 n.lim 2016: 39.455.916.087 dOng).

, f.i- ;:!.. ~0.,:~.: •.• 00:::° •..•••.••. "l:l''. m<::£("):: ~/t .;;;,....~01_ ;5

21

• n • •

T6NG CONGTV cO: PHANBAOMINHTHUYETMINH BAOCAOTAl CHiNH (Tlep thea) MAu s6 B09-oNPNT

15. TAl SAN vO HiNH

Quyim Phan memSlr dl,Jng(fat mily tinh Tong

~ YNO YNO YNONGUVENGIA- 56 dU'dau nAm 278.577.158.200 75.667.815.347 354.244.973.547Ung trong nAm 8.091.630.367 8.091.630.367Thanh Iy trong nAm (2.413.698.000) (2.413,698.000)sa dU'cudl n.lm 284.255.090.567 75.667.815.347 359.922.905.914

GIA TRJ HAOMONLOVKE "56 dU'cfaunAm 3.943.452.185 59.661.295.739 63.604.747.924

- Khau hao trong nl!im 2.722.283.375 6.070.335.328 8.792.618.703 ,56 dU' cudl n5m 6.665.735.560 65.731.631.067 72.397.366.627

GIA TRJ CON~IT" ngay cfau n.lm 274.633.706.015 16.006.519.608 290.640.225.623

-T,I ngay cudl n.lm 277.589.355.007 9.936.184.280 287.525.539.287

L T~i ngay 31 tMng 12 nAm2017, nguyen gia cua tal san vOhinh bOlogam phan mem may tinh <fakMu hao het nhUYUilv5n con slrdl,lng voi gla trt la 41.812.625.898 cfong(tal ngay 31 tMng 12 nAm- 2016: la 5.812.625.898 dong).

16. CHI PHi XAVoVNG ca SAN oCr DANG

56 cu61nAm 56 cfliunAmYNO YNO

MuasAmtal san co cfjnh 764.334.182 4.684.334.182Chi phi xay d1,l'ngcO"ban dCidang (I) 6.583.323.196 5.342.054.818- Chi phi sua chiJ'aIOntal san co cf!nh 748.363.636 1.501.818.182

8.096.021.014 11.528.207.182

(I) Chi phi xay dl/l'lgco"ban dO'dang the hj~n gla trj cae eong trinh xay dl,l'ngtry So'cua cae e6ngtv Bao Minh(I cae tinh va thanh ph6.

- 17. BATOONGSANolu nJ'

Quyen Nha e(fa va •••- ~su dl,mgdat v~t kien true T6n9YNO YNO YNO ""AI

NGUYENGlA GTSo dU'cfaunam 6.018.842.500 80.366.100.583 86.384.943.083 EVIl- OITnng trong nAm 19.547.264 290.301.818 309.849.082KIt ehuyen W dy dl,fngcO"bZln ' HIdOdang 191.430.000 191.430.000 ;-;tG!amkhae (1.447.202.408) (1.447.202.408) =56 du' cuol nam 6.038.389.764 79.400.629.993 85.439.019.757

GJA TR~HADM6N lOV KE56 dll cfaunam 8.265.624.517 8.265.624.517Khau hao trong nam 4.132.526.446 4.132.526.446Glltmkhae (620.661.103) (620.661.103)- s6 dU' cu61 n.lm 11.777.489.860 11.777.489.860- GIA TRJ C6N ~JT,l ngay diu nim 6.018.842.500 72.100.476.066 78.119.318.566- T,I n9ay cuol nam 6.038.389.764 67.623.140.133 73.661.529.897-

22-

Theo QUY ",nh ~iChuan ffil,l'C Ke toan Vj~t Nam s6 as (VAS 05) - "B5t r19n9 san dJu til", gla tn hQ'pIy eva bat (11)09 san l1au tl.1~l "gay ket thue nlen "1;1ke toan can (l'l/I;1Ctrlnh bay trang bilo cao talchinh. Tuy nhien, T6n9 C6ng tv c6 y "!Oh n3m giO' cae bat d(log san lau dal va Tong (6ng tv cungchua )Cae(linh l1u'l1ccae bat 119ng san (ung 10<)1tu'O'ng tt,r l1e so sanh.

--

T6NG CONG TV c6 pHAN BAO MINHTHUYET MINH sAo cAo TAl CHiNH (Tieip thea) MAu sO B09-DNPNT

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-

-

-

18, f>AU Ttl vAo CONG TY U@N OOANH

Oau hI vao c6ng tv lien doanh th~ hl~n khoan dau tll vao (6ng tv Bao hiem Lien Hi~p ("Ule"). UICdLlQ'cthanh I~p t~1Viet Ham thee hinh thlle hen doanh giU'aT6ng C6ng ty. (609 ty Bao hit!m SompoJapan (tMnh I~p t~1Nh~t Ban) va C6ng ty TNHH Baa hiem llG (thanh l~p ~I Han Quoc) vol thOiglan hOi)t (1/;1oglit 25 n!m thea Giay phep (I'au tu'so 2003/GP ngay 01 thcing 11 n3m 1997 do 86K~ ho~ch \la Oau tu' cap \la Giay phep 4ieu chinh gan nhal so 09GP/KDBH ngay 29 tMng 4 nAm2010 do B6 raj chlnh cap. Tong C6ng tv sd hU'u 48,45% \Ion 4ieu I~ (tU'dng 4U'dng 48,45% quyenbieu quyet).

Ho~t 49n9 chlnh ella UIC la kinh doanh uk nghiep Vl,I bao hiem phi nhan thQ, thl/C hlf$n cae hoatdQng tal bao hiem thea giay phep kinh doanh \la thl,fe hl~n cae dlch \ll,I khcic c6 lien quan gam glamd!nh, dieu tra, tlnh toan phan bo ton that, d,,1 IV glam d!nh, xem xet glal quyet boi thu'dng tu bimthU' ba.

T~i ngay ket thue nlen d{l k~ toan, Tong Cong tv kh6ng trleh l,fIp dl,f ph6ng glam gla dau tll \lao e6ngtv Ih~ndoanh \Ii kh6ng e6 dau hi~u suy giam gJa trj theo quy 4jnh hlen hanh.

23

,''II

r r r r r r r r r r r r r r r rTONG C6NG TV CO PHAN BAO MINHTHUvET MINH BAo c.4.o TAl CHiNH (Th!p thea)

19. OAU TliTAI CHiNH OAI H~N KHAC vA Dl/ PH6NG GIAM GIA. OAU TlITA. CHiNH cA. H"'N

MAu 56 B09-DNPNT

a. Diu tv' vao ddn vi khac• C6ng tv CP Khacn Sit" H" long• C6ng ty CP Khacn san Sal g6" Kimlien. Tong C6ng ty Tal baa hii=mQuaegil' V~ Ham (Vinare)

• Cong ty CP Xi mAng Ha lien

- T6ng C6ng ty CP BJa-RuQu-Nu'6'cgiIJi khat Sat Gon (Sabeco)

- Quy c1autu' tang tntang v~ Nam(VF2)

b. Diu W nAm giLt den "gily dio h,n- lien 9«1 cO kY hitn (')- Tral pheu (i1)

+ rrai phieu Chinn phil.• Ngan hang TMCPPMt thenTMnh pM Ho Chi Mmh (HD Bank)

• ChLfng chi quy

Gia goe

6.000.000.000

7.618.100.000

43.218.000.000

779.200.000

57.615.300.000

Gia goc

63.000.000.000140.000.000,00060.000.000.000

80.000.000.000

70.000,OOO.00Q273.000.000.000

Gia trj ghi SO

6.000.000.000

7.618.100.000

43.218.000.000

779.200.000

57.615.300.000

Gi6trj ghi so

63.000.000.000140.000.000,00060.000.000.000

80.000.000.000

70.000.000.000273.000.000.000

S6 cuoi namVNO

DlIphong G~ goe G~ trj ghl 56

6.000.000.000 6.000.000.000

7.618.100.000 7.618.100.000

43.218.000.000 43.218.000.000

779.200.000 779.200.000

7.000.000.000 7.000.000.000

4.880.338.763 834.133.716

69.495.638.763 65.449.433.716

s6 cue! n~mVNO

Dv'phong Gagec G0 trj gh! so

361.445.125.210 361.445.125,210140.000.000.000 140.000.000.00060.000.000.000 60.000.000.000

80.000.000.000 80.000.000.000

501.445.125.210 501.445.125.210

56 "au namVNO

Ol/ phong

4.046.205.047

4.046.205.047

55 "ZlU namVNO

01,1phong

(I) Tien gUtc6 IcY h"n the hien cae khoan tien gti1t,,1cac to chltc tin dl,mg c6 thO!han con lat tn?n 12 tMng tinh tit ngay 31 thang 12 nam 2017, hu'Onglai suat tu 5,75%den 7,08% (tii'i ngay 31 tMng 12 nam 2016: tU 6,5%/nam den 10,2%/nam).

(ii) Tra! ph!eu the hien trai phieu Chinh phu va t,,11phieu doanh nghi~p vOlky h"n tlt 02 e'en 05 nam va hl1dng llii suSt tll' 7,6%/nam e'en 9%/nam.

24

T6NG CONGTV c6 PHlN sAo MINHTHUVtT MINH sAo cAo TAl CHiNH (Tie'p theo)

20. CHI PHi TM TRl16'CDAI H~N

MA.UsO' B09~DNPNT

-56 eu.sl nam

VNOsa dau nAm

VNO

Chi phi thue van phong, th~t blChi phi eong Cl,I, dvng Cl,lChi phi tra tn/Clc dal h'iln khac

11.683.814.4292.107.593.8374.305.619.637

18.097.027.903

6.936.279.6582.874.284.73]3.466.240.156

13.276.804.547

21. PHAI TRA vt HO"POONG BAD HI@tM

So cuol namVNO

s6 dau nl!lmVNO

)S6 cuo' n3m

VNO

27.4]5.542.38877.154.324.985]9.437.894.03160.646.372.09428.146.725.307

420.754.698.524653.575.557.329

Oa nl)ptrong n.lim

VNO

27.465.414.15777 .801.593.74339.864.859.61665.296.182.87030.227.979.891

297.011.219.126537.667.249.403

S6 dau nAmVNO

PhA' tra bal thllO'ng bao h~m gocPhal tra doanh ngh~p tham gla dang bao h~mPhal tra hoa hong bao hiemPhal tra khac lien quan den bao hlim gocPhal tra bOllhl1ong bao hlim nh~n talPhal tra ve phi nhl1Qng tal bao htlm

THUt VA cAe KHoAN (PHAI THU)/PHAI NOP NHA Nl16'C

Pha!n9Ptrong n.!lm

VNO

22.

-

-

Thue glA trj 9ia tangThue thu nhbp doanhngh~pThue khac

]5.]27.240.140

18.551.508.629

4.228.579.91958.107.328.688

414.582.606.187

36.223.505.841

21.741.968.995472.548.081.023

(413.887.420.000)

(56.918.817.23])

(21.168.592.]05)(491.974.829.538)

So CUO!namVNO

36.022.426.]27

(2.14].802.763)

4.801.956.60938.680.580.173

56 !!au n.!imVNO

58.107.328.6882.143.802.763

40.824.382.936

DOANH THU CHliA THV'CHI~N NGAN H~N

Doanh thu ehll'a thl/e hi~n ng3n h~n the hi~n cae khoan tra trllCe eua ngU'O!mua bao hiem cho caehQp dang bao hiem ehlla phat sinh hi~u hIe ho~e tra trllCseeho cae nam/ky sau dol veil cae ddn baohl~m nhi~u nam/ky •

24.

Trong do:- Thue va cae khoan phili thu Nha mlOc- Thue va cae khoan phai tra Nhil nllde

23. PHAI TM NGl1CnLAO OQNG

T~I "gay ket thue nien dQ ke toan, ph!i tra ngutJ! lao d~ng the hi~n khoan chenh I~eh gltra quy 1\1O'ngtrfeh vao chi phi trong n~m va s6 h1O'ng,thU'Ong thl,fC te chi tra eho can bo e6ng nhan vlen trongnAm.

---

•....

-25

708.333.573

2.917.153.63895,000,000218.473.798

sa dau n.3mVNO

49.134.122.29053.073.083.299

So cuol n3mVNO

1.355.599.867

42.000.0002.580.531.54491.155.816.25053.088.860.510

148.222.808.171

Klnh phi tong (l'oan, Bao hl~m Xa hQi, aao hlemY te va Baohl~mThat ngh~pQuy bao v~ "gl1ClI dllQ'C bila hlemKy quy, kY cLlc;JC"gAn h," nh~n dLlQ'cpM,j tra cae don vi nc)l bl;l thu hQc6 We phal traCae kholln ph~JItra khik

25.

T6NG CaNG TY c6 PHlN BAa MINHTHUYET MINH BAO cAo TAl CHiNH (Til!p thea)

cAe KHOANPH". TRA, PH"'I NQP NGAN H~N KHAt

•...•

•...•

--

DOANH THU HOA HONG CHUA fH1Q'C HUONG

Doanh thu hoa hang chLla du'Q'chlfong the hli:n cae khoan hoa hong nhU'Q'ng tal baa hiem chU'a dl1c;JChuong va se du'Q'c phan be vao thu nMp trong cae nAm tal chfnh sau thea Thong tll s6 232/2012{rT.BTC ella B(l ral ehinh. Chi tlet thay "01 trong n~m nhU'sau:

---

26.

N3m nayVNO

N3m tnJO'cVNO

T~i ngay "au n3mPhilt sinh trong n3mPhan bo vao thu nMp trong n3mT,I ngaV culll nlm

83.168.848.073140.412.114.388

(139.265.298.969)84.315.663.492

78.795.742.300153.598.289.703

( 149.225.183.930)83.168.848.073

-•.... =".-- II.

ON!l,... ~H~

LO

- ~TI-rp.,=

L 26

r I r r r r r r r r f r I. r r, r r r r r r r r

2.231.290.939.980 1.138.763.605.961 1.092.521.334.019

VNO01/ phong

bao h~ thuan[6]=[4]-[5]

24.359.248.012

165.864.781.769

938.103.163.998

141.505.533.757

MAu SO B09-0NPNT

25.719.582.215

365.257.451.724

383.484.003.529

55 dau namVNO

Nhlfqng taibao hi4n

[5]

357.764.421.314

748.741.455.253 1.103.967.945.767

50.078.830.227

549.348.785.298

499.269.955.071

VNOBao hlbn gCie va

nh~n tal b.3o hlem[4]

1.303.360.615.722

1.852.709.401.020

29.645.961.009

896.928.332.494

VNODl,I phong

baa hlkl thuan[3]-[ 1)-[2]

195.599.001.525

165.953.040.516

25.393.206.381

319.341.604.863

819.422.001.098

794.028.794.717

55.0]9.167.390

959.981.835.233

VNOBao hibn gac va

nh~ntal baoh~m[1)

1.015.021.002.623

1.216.269.937.357

01,1'phang bol thllbngTrang (16:

- DI/ phOng cho cae yeuc~u dOl boi thllCJngchrJa g;al quyet

• DI/ phOng cho cae t6ntMt I1ApMt sinh nhlJrlgchlla lh6ng bela

DlI phong phi ctUJa dU'Q'chU'Clng

TONG CONG TV c6 PHAN BAO MINHTHUYtT MINH SAO CAo TAl CHiNH (Tiep thea)

27. 0il PHONG NGHI~P Vl,J

011 phong b6i thU'ang va dl! phong ph( chtta dU'c;JChuang:

So cu61 namVNO

Nhl1Q'ng talbao hibn

[2J

Trang t16, chi tiel:

VNOBao h~m g5c va

nh~n tai bao h~[ 1)

Nam nayVNO

NhU'Qng talbilO hiem

[2)

VNODl,l' philng

bao hi&l thuan(3)-[1)-[2)

VNOBaoh~ goe va

nh~n tal bao hi4!m[4]

Nam trlf~eVNO

Nhl/qng talbao h~

[5]

VNOOl,f phong

bao h~ thuan[6)-[4)-[5]

011 phOng boi thltbngSo diJ (Iau nam

Tnch ijp/(hoan nh~p)trong n5m56 dU' cu6'i "am

549.348.785.298

465.672.217.325

1.015.021.002.623

383.484.003.529

435.937.997.569

819.422.001.098

165.864.781.769

29.734.219.756

195.599.001.525

856.620.415.650

(307.271.630.352)

549.348.785.298

691.588.895.076

(308.104.891.547)

383.484.003.529

165.031.520.574

833.261.195

165.864.781.769

(87.090.678.365)

1.216.269.937.357

01/ phong phi chU'a dU'Q'c hU'~ng56 dUOd'au nAm 1.303.360.615.722Trlch lap/(hoan nh~p)trong nAm56 dUO cuol nlm

365.257.451.724

(45.915.846.861 )

319.341.604.863

938.103.163.998

(41.174.831.504 )

896.928.3]2.494

1.204.630.737.870

98.729.B77.852

1.303.360.615.722

317.749.204.883

47.508.246.841

365.257.451.724

886.881.532.987

51.221.631.011

938.103.163.998

Nhu' trinh bay t<ll Thuyel minh 56 4, trong nam T6ng (ong tv (fa (fang ky I~l phu'dng phap trich I~p dlf phOng nghiep Vl,l de loan thll theo quy d,nh ella Thong tu' 50 vanhAm phan anh phu hQ"phdn tinh hinh hO<lt (fQng thL,te te ella Tong (ong ty. Neu phLldng phap trieh I~p d~ phong nghitp Vl,l tru'~e day dlfQC ap dl,lng thllQ'1 nhu~n tru'octhue se giam Kuong vOl so tien lil 22,3 tV dOng.

27

,

T6NG CONGTY c6 PHlN BAa MINHTHuvh MINH BAa cAo TAl CHtNH (Tlf"p theo) MAu SO B09-0NPNT

-011phong dao dl)ng Ian:

T~l ngay d'au n~mTrlch ~p them trong nlim511dl,lRg trong nlimTilli ngay cu61 nlim

Nlim nayVNO

104.414.661.72329.708.891.975

(36.500.000.000)97.623.553.698

Nlim tn/aeVNO

78.106.699.15426.307.962.569

104.414.661.723

-•

Trong nlim. T6ng (Ong ty I1li sll dl,lRg dl,f phOng dao I1(mg Ian chO ho~t l3'Qngkinh doanh bao hlemnghi~p v•••chay no do t5ng phi giO' I~i nghi.:p v •••nay trong nlim. sau khl I1a trich 16p dl,f phong phichU'a I1l1C1e hu'Ong va d•••.phOng boi thu'bng eho khieu n~i ehU'a giai quyet kh6ng du de chi tr,; ~ithu'bng d61 val phan trikh nhlem glO' I~I eua Tong (6ng ty.

)

"-28. VON CHU SO HU1J

Thea GlSy PheP thanh l~p va hOi;\t (lQng, veSn(lieu It cua T6ng (6ng tv la 913.540.378.000 l3'ong.M.:nh gia c6 phan va 56 co phan cua Tong Cong tv nhll sau:

56 cu61 nam 56 dau nam

91.354.03791.354.03791.354.03791.354.037

91.354.03791.354.03791.354.03791.354.037

viSn dieu It! da dU'Q'cgop nhllsau:

V6n d'a g6p56 cu61nAm 56 dau nlim

VNO % VNO %

T6ng COng ty Oliu tU' va Klnh doanh 463.173.480.000 50,70% 463.173.480.000 50,70%V6n Nha nU'ckAXA.SA - Phap 152.097.000.000 16,65% 152.097.000.000 16,65%C6ng ty TNHHFirStland 51.626.460.000 5,65% 51.626.460.000 5,65%Can bl) nhAn viM Bao Minh va c6 246.643.438.000 27,00% 246.643.438.000 27,00%d6ng ben ngoal

913.540.378.000 100% 913.540.378.000 100%

56 ll1l;1ngc6 phieu da phat hanh ra cong chungCo phieu phc5 th6ng56 11Ic;1ngc6 phieu dang hJUhanhcdphieu ph6 th6ng

Co phieu pho thOng c6 m!?nh glh 10.000 a'6ng/e6 phieu.

Tong COng ty chi phat hanh m1)t lo~i c6 phan pho thong khong (I'U'Q'chllang co Wc c6 d!nh. c6 dongsa hO'u c6 phan pho thong dU'Q'Cnh,&n co tllc khl (I'lIc;1ce6ng be va e6 quyen bieu quyet theo ty It!mQt quyen bleu quyet (ho moi co phan so hO'u t~i cae CUQchQp co dong cua Tong (ong tv. Ut cacac co dong sa hO'u e6 phan pho thOng deu c6 quyen thua hu'Clng nhll nhau d61 vol gia trj till santhuan cua Tong (6ng tV.

--

--

--

-

-

--

28

I I. I- I r r I f r I I I r r I rT6NG CONG TV CO PHAN BAa MINHTHUVfy MINH BAO cAo rAI CHiNH (Tiep thea) Miu 56 B09-DNPNT

28. VONeHU sa HO'U (flip thea)

Thay dol trong van chi! sa hii'u

Von g6p Th~ng dU' Quy d •••.trO' QuI( khi!c thuQC von l(1i nhu~n sau thueella aui so hO'u von co phan bAt buOc chu so hO'u chua ph an ph5i T609

VNO VNO VNO VNO VNO VNO

S6 dlt lfau n;1imtntile 830.498.888.000 1.057.985.186.449 64.052.790.162 27.849.042.813 112.845.788.701 2.093.231.696.125nng van g6p 83.041.490.000 (83.041.490.000)l<;linhu~n trong nam 182.413.589.694 182.413.589.694c6 tLtc d! tra (83.049.888.800) (83.049.888.800)Pnan ph61 de quy 9.120.679.484 236.110.626 (30.530.084.228) (21.173.294.118)Gliimkhac (260.575.573) (260.575.573)56 dlt l.'fau nAm nay 913.540.378.000 974.943.696.449 73.173.469.646 28.085.153.439 181.418.829.794 2.111.161.527.328ll;tl nhuan trong nlim 163.185.303.023 163.185.303.023C6 titc thong bao (182.509.854.050) (182.509.854.050)Ph!n phoi cae quy 8.159.265.151 (32.177 .510.042) (24.018.244.891)Glam khac (76.315.067) (76.315.067)So dU' cuoi nlm nay 913.540.318.000 974.943.696.449 81.332.734.197 28.085.153.439 129.840.453.658 2.127.742.416.343

Theo Ngh! quy~t O~l hQI 0'0n9 c6 110ng hang nlim s5 1/2017-BM/OHOCO ngay 28 tMng 4 nlim 2017, cae co 110ng cua Tong C6ng tv 0'.1ph€! duy~t phLfClngan ph!n phoilQ'inhu~n cUll Tong C6ng tv tlJ lQ'inhu~n sau thul! cua nlim 2016, chi tiet nht1 sau:

Chia co tlic bAng tien vCS, so tfen loll91.354.037.800 t10ng (nam 2016: 83.049.888.800 dOng);Trich I~p quy khen thu'6'ng va phuc lQ'ivCSiso tien loll24.018.244.891 t1Ong;Trich l~p quy dl,f trii' b,st buQc vbi 56 tien l.ll9.120.679.484 O'ong (s61i~u nay 0'3 11~ trich I~p uen baa cao tal chinh nlim trutJc)

Tong C6ng ty 0'03 tien hanh chi ua O'uco tlic bang tien m~t neu tren trong nam,

Ngoai ra, thea Nghl quyet so 1973/2017-BM/HDQT cua HQidOng Quan trj cua Tong COng tv ngay 15 tMng 12 nam 2017, HQiO'ong Quc'm tri phe duyet t~m ling c6 tltcnlim 2017 vCSity It 10% menh gia (tlfClng O'LfO"ng91.155.816.250 O'ong), O'aO'lfQcchi tra trong tMng 01 nlim 2018.

Trong nam, Tong Cong tv cung 0'.11~m trich I~p quy dl/trO' b,st bUQcvCSity I~ 5% lQ'inhu~n sau thue (tlldng I1l1dng8.159.265.151 O'ong).

So lieu cu61 cung cua viec chia co tu'c va trich lap cac quy nam 2017 Sf!O'Ll(iccac co l1on9 phe duyet ti;li f)9i hQi O'"6ngc6 0'0n9 thllClng nien nam 2018.

29

- TONG C6NG TV CO PH1N BAD MINHTHUvh MINH BAD CAD TAl CHiNH (TI~p thea) MAu sO B09-DNPNT

~ 2•. BAa CAD B() PH~N

T6ng .~ong tv 113xem x~t danh gi! va quy~t I1jnh kh6ng I~p va trinh bay Bao cao bo phan trong baacao tal chlnh do ho~t dong kinh doanh chmh eua T6ng C6ng ty chi gOm kmh doanh baa hlem phi

- nhAn thO va dau tll tit "guon von cua ho~t dong bao hiem. Ke"tQua ho~t 11009cfau tll dLIQctrlnh baytron9 phan doanh thu va chi phi ho~t dong Uli chinh cia T6ng C6ng tv nhu' trinh bay ti)i Thuyetminh so 3,5 va s6 36 phan Thuyel minh bae cao tal chinh. Vi! m~t (fia lV, T6ng C6ng tv chi tung dip- djch Vl,j baa hiem tron9 lanh th6 Viet Nam.

val cae Iy do neu tren, T6ng (ong ty (103 l1anh gla va Un tu'ang rAng viee kh6ng I~p va trinh bay baacao bQ ph~n tron9 bao cao tal chlnh tho n3m tat chlnh kel thuc ngay 31 thang 12 n3m 20171a phuhc;!pvO'i quy ainh t~j Chuan ml/e ke toan Viet Nam so 28 - "Bao eao bO ph~n" va phu hc;!pvOl tinh

~ hlnh kinh doanh thl/e te eua T6ng C6ng ty.

30. DOANH THU PHi BAO HIEtM ,- .~,I N3m nay N3m trU'O'e•••• /VNO VNO ,b'

""- Phi bao hiem goe 3.400.535.242.572 3.107.493.563.587

.... Cae khoan giam trU' phi bao hlem g6e (Giam phI, (4.624.235.131 ) (5.501.626.120)hoan phi bao hiem 9&)

- Phi bao hiem g6c thuSn (1) 3.395.911.007.441 3.101.991.937.467PhI nhan tai bao hlem 432.134.143.681 377 .862.304.197

Cae khoan giam trif phI nh~n tai bao hlem (Giam (3.472.472.528) (6.046.418.801)phr, hoan phi tal bao hiem)- PhI nhin toil bao hlem thu'iin (2) 428.661.671.153 371.815.885.396(Glam)/T3ng dl,f phong phi bao hiem goe va nh6n (87.090.678.365) 98.729.877.856tal bao hlem (3)

T6ng cQng doanh thu phi bao hlem 3.911.663.356.959 3.375.077.945.007(4)=(1)+(2)-(3)

- Trong do:N3m nay N3m tnJ(k:- VNO VNO

Chi tiel doanh thu phi bao hiem gclc- Bao hiem Chay n6 591.046.666.593 563.688.625.869Bao hil~'m Con nglfCJI 1.224.062.143.066 962.934.342.992Bao hiem Hang h6a v~n chuyen 159.225.897.685 137.654.172.213Bao hlem Hang kh6ng 20.082.019.804 23.580.921.503Bao hiem Ky thu~t 200.194.522.655 182.418.540.638Bao hlem Nong nghi~p 6,709.598.280 4.949.342.692 ~$),''251Bao hlem Tau 213.096.462.977 235.971.261.580 ".....--Bao hiem Thl~t hal kinh doanh 39.496.177.142 39.911,633.477 CH1~

CONBao hlem Tin d',lOg 53.470.661.122 34.807.194.115 ~HHKIBao hiem Trach nhi~m 57.506.887.604 66.418.919.318 ELCBao hlem Xe cd glbi 831.019.970.513 849.656,983.070 VIET

3.395.911.007.441 3.101.991.937.467 "'-Chi tlet doanh thu phi nhin toil bao hiem

• rp,=

Bao hlem Chay n6 220.556.564.149 198.453.789.118- Bao hlem Con ngu'Cf1 30.513.720,028 28.124.862.363

Bao hlem Hang h6a v~n chuyen 90.233.759.073 43.745.770,428

Bao hiem Hang khOng 21.963.034.368 28.572.417.151

Bao hiem Ky thu~t 31.024.286,109 37.697.184.684

Bao hiem Thi~t h~j klnh doanh 20.897.942.327

Bao hi~m N6ng nghi~p 391.266.177

Bao hiem Tau 16.468.113.554 440.680.519

Bao hiem Trach nhitm 15.644.648.057 13.034.711.080

Bao hil!m Xe cd 910i 1.866.279.638 848.527.726428.661.671.153 371.815.885.396

30

TONG CONG TV CO PHAN BAD MJNHTHUvfT MJNH BAO CAO TAJ CHiNH (Tie"p thea) MAu SO S09-0NPNT

- 31. PHI NHl1Q'NG TAJ sAo HJErM

Nam nay Nam truckVNO VNO-

Tong phi nhuQ'ng tal bao hiem 853.683.482.647 843.011.566.982- Trong do:- Bao hiem CMy n6 459.180.412.447 431.868.226.916

~ - Bao hiem Con ngll&i 2.392.675.878 540.176.950- Bao hiem Hang h6a v~n chuyen 76.744.884.127 54.932.544.844- Bao hiem Hang khOng 19.343.658.032 22.497.692.368 "• Baa hiem Ky thu?t 137.161.219.122 135.739.443.048- Baa hiem Nong n9hi~p 14.924.430.520 12.548.735.221 )- Baa hiem Tau 61.996.832.240 79.878.552.138- - Bao hiem Thi~t hQi kinh doanh 36.678.485.089 36.025.305.297- Baa hiem Tin dt,mg 15.860.667.554 29.223.434.687 i- - Baa hiem Trach nhicm ~26.331.636.129 36.366.371.106

'-- - Baa hiem Xe C(1 gitf/ 3.068.581.509 3.391.084.407Glarn/(Ung) dl/ phong phi nhu'Q'ngtal baa h~m 45.915.846.861 (47.508.246.830)- 899.599.329.508 795.503.320.152

'-- 32. HOA HONG NHl1Q'NG TAJ sAo HJE"M

Nam nay Nam tru'oeVNO VNO- Hoa hong nhllQ'ng till baa hlem 163.936.068.421 149.230.669.751- Glam trU' haa hong (HOanhaa hong. giam hoa 28.283.233 5.485.821

hong)163.907.785.188 149.225.183.930

- 33. TONG CHI 801 TH110NG 8Ao HIE'M

- Nam nay Nam tru'eteVNO VNO•~

T5n9 chi bol thU"Clngbao h~m goe va nh~n talbllO hlem

1.673.465.588.716 1.569.276.709.038- Trong d6:- Chi bOi thulmg baa hlem goc (1) 1.424.226.897.260 1.343.882.030.573

~• Chi bOi thlKing nh~n tai baa hiem (2) 249.238.691.456 225.394.678.465 ~Cae khaan glam trLr (thu dol ngllol thU' ba bol (23.159.804.747) (8.358.282.675) HANH- hoan, thu hang da xU' IVbol thtlong 100%) iTYThu bot thtlong nhu'Qng tal baa hiem (3) (422.372.284.613) (496.565.606.027) II Kiiu ITang/(glam) dl/ ph6ng bol thllong baa hlem goc liTEva nh~n tal baa hiem

465.672.217.325 (307.271.630.360) HAM~

(Tan9)/9Iam dl/ phong boi thu'ong nhllqng tal (435.937.997.569) 308.104.891.556 H~baa h~mrCing chi b"61thlle)ng baa h.em 1.257.667.719.112 1.065.186.081.532

31

------

--

---

-

rO:NG CaNG TY cO: pHAN BAO MINHTHuvh MINH BAa cAo TAl CHiNH (Tiep theo)

Trong d6 chi tiEt:

(1) Chi tiel chi boi thllO'n9bae hi~m goe

aao h.em Chay n6aae h.em Con ngLlCJIeao hilm Hang h6a v~n chuyenaao h.em Hang khongeao hilm Kif thu~tSao hlem Nong ngh~peao h!lm TauBaohiim Th~t h~1klnh doanhBao h~m Tin dl,lngBao hll!m Tnkh nh~mBaa hll!'m Xe co 9101

(2) Chi tlet chi bal thtfClng nMn tal bao hi~m

eao h.em Chay 06eao hiEm Con nguluBao hll!m Hang h6a van ChuyenSao h.em Hang khangBilo htem Ky thuatBao hiim TauSao h.em Tnkh nhil?mSao hl€m Xe co 9101

(3) Thu b31 thu'Cfng nhu'c;lng tal bile hlem

Bao h.em Chay 06aao h.em H~mg h6a van chuyenBao hil!'m Hang kh6ngaao hl6m Ky thuatailo h.em TauBao h.em Thtet hilll klnh doanhSao h.em Tin dl,mgBao h.em Trach nhtemaao h.em Xe cd 916'1

32

--

T6NG CONGTYCO PHAN sAo MINHTHUVtT MINH BAOcAO TAl CHiNH (Tlep thea)

34. CHI PHi KHACHO~T OQNG KINH DOANHsAo HlfM

Mlu s6 B09-DNPNT

----

-

-

Nlimnay Nlimtn/oeVND VND

Chi hoa hong bao hie'm 561A84.268.088 469.632.014.613Chi phi l\Ion9 nhan vien 254.804.067.584 267.313.724.688Chi phi vlin phong 11.907.221.250 21.483.128.062Chi phi kh5u hao tal sfm co dinh 9.718.422.805 7.936.549A02Chi phi dl,l phong nq phal thu kh6 dol 16.560.200.594 22.276.390.631Chi phi dieh Vl,lmua ngoal 36.018.629A64 28.667.158.065Cae khoim thue, phi, ~ phi 8.939.327.389 6.880.880.213Chi hOInghl, glao d!Ch,quang eao 240.204.431.793 227.808.751.611Chi phi khal thae 479.197.355.300 263.941.025.993Chi dfto t,o, he. trQ'di'lltV 110A06.262.137 71.340A90.305Chi de phong, hi'lnehe ton that 23.364.020.698 19.351.149.709Chital trQ'hQesinh theo dinh mue 13.160.622.262 11.844.473.674 /<Chi kh,k h0i'lt dong KD6H 35.651.637.736 12.013.816.146 "

1.801.416.467.100 1.430.489.553.112

3'. DOANHTHUHO~T OQNGTAl CHiNH ,Nlimnay Nlimtn/ck

VND VND

LaltU'tlen gLiIti'lldie to chLl'etin dl,lng 136.426.314.916 114.950.856.830Laldau hI trai phi€u, kYphi€u, tin phi€u 13A89.940.000 12.146.333.333c6 We, IQ'Inhu~n dllQeehla 23.048.682.044 22.171.030.063Lalehenh ~eh ty gia 18.906,197.706 15.365.997.289LaltU'hOi'ltdong dau til chung khoan 41.067.541.177 79.090.798A65Doanh thu h0i'lt dong tal ehinh khae 15,329A20.840 23.106.380.000

248.268.096.683 266.831.395.980

3•. CHI PHi HO~T OQNGTAl CHiNH

---

-

-~

37.

Chi phi ehOhoat dong dau tllLOch~nh ~h ty gl<iTrlch~p dl,l'phong giilmgia dau tu'Chi phi tal chlnh khae

CHI PHi QUANLV DOANHNGHI~P

Chi phi nhan eongChi phi vit I~u quan IYChi phi kMu hao tal sim e5 d!nhThue. phi va ~ phiChi phi diChVl,lmua ngoalChi phi khae

33

Nlim nayVND

55.715.058.25714.530.060.943545.955.341

2.694.333.77773.685.408.318

NlimnayVND

54.362.683.9753.848.092.9427.980.743.1883.780.646.02632.054A52A0212.114.216.617

114.140.835.150

Nlimtn/CleVND

39.393.813.87224.825.375.2227.572.623.17126.602.504.28398.394.316.548

NlimtwocVND

107.166.350.1603.916.571.41211.693.848.6114.864.124.60220.761.804.07110.065.464.005

158.470.162.861

-

T6NG CONG TV cO; pHAN BAD MINHTHUVfr MINH BAo CAO TAl CHiNH (Tiep thea)

38. CHI PHi THUt THU NH~P DOANH NGHI~P HI~N HANH

N~m nayVND

M.A.UsO B09-DNPNT

N~mtruckVND

Lqi nhu~n trtt~c thueC~ng: Chi phi kh6ng dl1t;fckhau trilTriI: Thu nh~p c6 tlie kh6ng chiu thu€

Thu nh.p tlnh thueThue suar thue thu nh~p doanh nghlepChi phi thue thu nh~p doanh n9h~p hii~nhanh

198.328.080.6605.838.130.58623.048.682.044

181.117.529.20220%

36.223.505.841

222.747.019.1352.103.482.64512.17J.030.063

202.679.471.71720%

40.535.894.343

--

T6ng Cong ty c6 nghia V\l nQp thue thu nh~p doanh nghi~p theo tY t~20% tren thu nh~p tlnh thue.Chi phi thue thu nh~p doanh nghi~p hi~n himh cho n~m tai chinh ket thuc ngay 31 tMng 12 nAm2017 (1U'1;$ctlnh toan dl,fa tn?n ket qua hO;;lt (1.;.ngklnh doanh cua Tong Cong ty trong n~m. Chi phithue thu nhap doanh nghl~p nay c6 the sf!: lJieu chinh thea ket qua kiem tra cua cac co quan NhamtOc c6 tham quyen,

39. LAI ca BAN TRtN cd PHlfu .-l- UII co ban tr~n c6 phieu 11u'1;$CHnh toan nhU' sau:N~m trU'oe 'l~

N!m nay (Trinh bay ISti) :iVNO VNO .lA

L1;$1nhuAn sau thue thu nh~p doanh nghi~p 163.185.303.023 182.413.589.694Cac khoan I1leu chlnh glam 11;$1nhuan M xac (1,nh 11;$1 '"nhu~n pMn be cho co (1ong sl1 hiJ'u co phieu pho thong:- Trlch cac qUY khen thl.lOng, pMc Iqi va quy 24.0J8.244.891 24.018.244.891rhtlClng HQI dOng Quan trl va Ban Kiem soar (I)- lQ'1nhu6n phan bo eho e6 (16ng so hiJ'u co phieu pho 139.167.058.132 158.395.344.803thongCo phieu pho tMng (1ang 1U\JMnh binh quan trong nAm 91.354.037 84.226.498LAI cd ban tn!n e6 phll!'u 1.523 1.881- (I) 56 trfeh quy khen thu'Ong, phue lQ"ieua nAm 2016 I1U'Qetrinh bay 1.;11theo phU'ong an phan phol

1\11nhuin n~m 2016 (1U'Q"cphe duyet theo Nghl quyet eua O~t hOi (tOng Co 116ngthU'ang nh~n so1/2017-BM/OHOCO ngay 28 tMng 4 n3m 2017. 56 trich quy khen thU'l1n'Ol,phue loi eLla n3mnay dU'QCt~m tinh bAng 56 n~m tndJc eho ml,lc (1ich so sanh glu-a 2 n3m. 56 lieu eu6i cung cua- sOtrich quy khen thu'Ong, phuc 11;1"1nam nay se (1U'1;$ephe duyet boi O~i hQi 110ngCo (16ng thu'Clngnl~n nam 2018.

='40. CAM KtT THUE HO~T OONG ,2~~N~m nay Nam trU'Oe .•HI I

VNO VNO CO~Chi phi thue ho~t dong toi thieu da ght nh~n vao

mEll

bao cao ket qua ho~t I1Qngklnh doanh trong n~m 12.410.223.527 12.464.199.674'IEl- ..:...

T~I ngay ket thue nil!n (1Qke toan, T6ng C6ng ty c6 cac khoan cam ket thue hoat (1(lOgvOII!ch thanh .rotoan nhu' sau: =

-Trong vong mot namTu nam thli' hal (1enn3m thli' n3m

56 cuol nAmVNO

12.410.223.52715.727.549.846

28.137.773.373

S6 (1au n3mVNO

6.620.666.9144.222.371.677

10.843.038.591

cac khoan thue ho~t dong the hien tien thue (1at va v3n phong vOi thai han tu 01 nAm tOi 05 nam.

34

-- T6NG CONG TV cO' PH1N sAo MINH

THUvh MINH BAo cAo TAl cHfNH (Th~'ptheo)

41. BIEN KHA NANG THANH rOAN

MAu SO B09-DNPNT

Bien kha nling thanh toan Iii ph~n cMoh Itch giU'a gia trj tal san va cae khoan 01;1phill tra t~1 thOl(l'iem tinh bi(!n kha n3n9 thanh toano Vi~c tinh toan bien kM n309 thanh toan ella 16n9 C6ng tycjllQ'cthlle hlen thee cae huO'ng dan ~iThOng W'SO.

Bang duO'I ~~y the hltn vi~c tlnh toan bi~n kM n.ling thanh toan tO'I thil!u va bien kha n3n9 thanhtoan ella T6ng C6ng ty. Cl,lC quan Iy glam sat bae hlem - B~ ral ehlnh quan tam den viee bao y~quyen rq:ieila ngllbl mua bilo hlem va thee dol lien tvc l3e eMm bao cae c6ng ty bao hiem ho~t 49nghl~u qua g~n lI!n vat IO'! fch eLla 091,(0'1mua bao hlem. O'5ng thO'I, Cl,le qulin Iv giam sat bae hlem-8l) Tal chinh cung quan tam t1'enyi~C cfam bao cae c6ng ty bao hlem c6 the duy trlll'u'l;1c ~ng thaithanh khoiln phu ht;lp, lI'e lI'ap U'ng lI'U'Qcv{1i nhUng nghia VI,! bae hiem pMt sinh ngoal dV'Me dosuy giam klnh tE ho~c tham hoa tV nhh~n.

1.399.153.979.571 1.314.128.690.948

2.127.742.416.343 2.171.161.527.328

286.329.034.541 308.382.430.415

442.259.402.231 548.650.405.965

742.722.298.987 657.699.063.970

742.722.298.987 657.699.063.970

478.071.584.824 434.225.977.858

656.431.680.584 656.429.626.978

188% 200%

-

-"

56l1'au nam(Trinh bay l5Ii)

VNO56 cu51n~m

VNOI, Bien kha nAng thanh toan

(1=( 1)-(2)-(3)-( 4))

1. Chenh ~h giO'agia trj tai san va cackhoan n(;1phal tra

2. Trli cac tal san (ftlQc chap nh~n to an bQgia trj h~ch toan

3. Tns cac tai san bllo~1 tnt rnqt ph3n gl3trj h~ch toan

4. Trli cac tai san blloi;lJ tnt toan b~ gia trjhach tean

II. Bien kha nAng thanh toan tol thleu[1I=GJa tri Ibn han glua (a) va (b)]

(a) 25% Tong phi bao hiem gjij' ~I(b) 12,5% T6ng phi bilO hk?mgc5cva phi

nh~n tal bao hiern

III. So sanh (I) va (II)Thea s5 tuy~t 0'01

Thea ty I~ ph'3n tr~m

-

--

--

-

-

--

----

42. C6NG CV TAl CHiNH

Quan Iy rul ro vitn

Cong ty quim trj nguon von nh~m lI'am bao r~ng T6ng COng ty c6 the vU'a hO.;lt (1{tng lien tl,lC vltatolll'a h6a 1c;J1Jch cua cac c6 (10ng thOng qua toi U\J h6a s6 dU'nguon v6n va cong nc;J.

CSu truc von cua T6ng Cong ty gom c6 tlen va cac khean tu't1ng lI'U'c1ngtien va phlm von thu~c .sohihJ cia cac co 0'6ng (bao gom von g6p Clla co 0'6ng, th~ng dU' von co ph'3n. quy dV tru bAt buOC.quy khac thuQc van chu s6' hU'u va 1(;11nhu3n sau thul chU'a phan ph61).

Cac chinh sach ke toan chu yeu

Chi tiet cac chinh s3ch ke toan chu yEu va cac phtldng phap rna Tong C6ng ty tip dl,!ng (bao gomcac tleu chI M ghl nh~n, cd sa xac (1inh 913 trj va cd s6' ghi nh,jin cac khoim thu nh~p va chi phi) lI'c5ival tU'ng loal Ull san tal chlnh va c6ng m;1tal chlnh dU'Q"ctrlnh bay tal ThuyEt minh so 4.

~-,.-;:IANHilYII wijllITTIHAM--«;~

.---

35

MAu SO B09-DNPNT

Gla trl hQ'p Iv

Sow61 nlim 56 diu nlm

---

T6NG C6NG TY CO PHAN BAD MINHTHUvfi MINH BAD CAD TAl CHtNH (Tlep theo)

Cae IOfi cong c", tai chinh

Gill trj onl s656 co61 nlim

VNO

56 ~u nlim

VNO VNO VNO

-

-

---

-

Til dn tal chinnTlen va cae kho<!an tU'Clng dllOng

183.614.229.316 309.089.283.597 183.614.229.316 309.089.283.597II!!nPhai thu khach hang va ph.;i thu

953.215.210.953 927.815.607.004 (0)kh', (0)

Diu III t.!ll chlnh ngin hiln 1.947.310.602.864 1.566.966.193.488 1.947.310.602.864 1.566.966.193.488Oil phOng blll Ihl/llng nhU"QngUf

819.422.001.098 383.484.003.529 (0)bao hl~m (0)

Dliu tv t.111chinh dill hil" 330.615.300.000 566.894.558.926 (0) (0)4.234.117.344.231 3.754.249.646.544 (0) (' )

C6ng "9' til chinh

Ph.1 tra n9116'1ban va phal tra684.534.457.707 703.023,153.417 (0) ( 0)khaC

DV'phOno ~l thutlno baa hiem1.015.021.002.623 549.348.785.298 (0) (0)g6c va nh~n tjl baa hlEm

Nh6n ky qu9 156.368.730 158.168.730 (0) (0)

1.699.711.829.060 1.252.530.107.445 (') (')

("') Gla trj hQ'p Iy cua cac tai san t211chinh va ding nl;l tal chinh nay khong the xac (ljnh (lI/O'Cdo cacChuan ml/c ke toan Vle:t Nam va H~ thong ke tozm Vl~t Nam chua c6 hLlCtngdAn Cl,lthe ve vl~C tinhtoan gla trl hQ'p Iy cua cac c6ng qJ tal chinh.

Ngay 06 tMng 11 n~m 2009, SQ ral chlnh ban hemh Thong tl/ so 210/2009/TI -BTC ("Thong tl/210") hl/ong dan ap dl,lng Chuan ml,J't ke toan Quoc te ve trinh bay bao cao tal chinh va thuyetmlnh thOng tin doi voi cong Cl,ltal chinh, tuy nhlen Thong tLl210 khong (lu'a ra hl/ong dan tu'dng(lLldng cho VI~C lJanh gla va ghi nh~n c6ng Cl) tal chinh bao gom ca ap dl,lng g1a tr! hQ'p Iy, nh~mphu hl;lP vol Chuan ml/c ke toan Quoc teo

MI,IC tieu quan Iv rul ro tal chinh

T6ng Cong tv (faxay dl,fng M thong quan IV rill ro nh~m phat hle:n va (fanh gla cac njl ro ma TongCong tv phal Chiu, thlet I~p cac chinh sach va quy trinh klem soat rul ro a mu'c chap nh~n (fu'Q'c.H~thOng quan IV rul ro (lu'Q'cxem xet l;;ti (finh ky nh~m phim anh nhtlng thay dol cua (m~u kl~n thjtruO'ng va ho;;tt (fong cua Tong Cong ty.

Rul ro tal chinh bao gom rul ro th! truO"ng (bao gam rul ro ty gla, njl ro lal suat va nji fO ve gia c6phieu), nji ro tin dl,mg, njt ro thanh khoan va rul ro bao hh~m.

Rul TO th; tru'ong

Ho;;tt (long kinh doanh cua Tong Cong ty se chu yeu chiu rui ro khl c6 51/ thay (I6i ve tV 9ia hoi (Ioal,lai suat va gia co phieu. T6ng Cong ty khong thl/C hl~n cac bi~n phap phong ngUa rul ro nay dothieu thi tfu'ong ho;;tt (long glao dich cac cOng Cl,ltal chinh.

Quan Iy rill TOty gia

Tong Cong tv tht/c hle:n mot so cac glao djch c6 goc ngo;;tl te, theo d6, Ton,.9Cong ty se chlu n,Ji rokhl c6 bien dOng ve tV gla. T6ng Cong ty khong ehu (long (fu'l;1e(101Val dlen bien va t,i( (I(ing cua(fol vO-lrul fO nay. Glill phap cua T6ng Cong ty 103 tim cae bien pMap M tranh tol 4a tik 40ng ho~ctim cac bien phap can bang cac tac (long tral chleu.

Quan fy riJi TOIlli su5t

T6ng so tal san tal chinh nh~n lal suat cua Tong Cong tv (fuQ"etrinh bay t;;tl Thuyet mlnh so S, so 6va so 19. Chinh sach clla Tong Cong ty 103 duy tri nguon tlen, cac khoan tl10ng dl1dng tien va cackhoan lIau tl1 ng~n h"n va dal h"n vO-lmltc lai suat co (finh.

Quan fy njl TO ve gla c6 phieu

Cac co phieu do T6ng Cong ty n~m giu bi ,flnh hu"Ong b6"i cac nil ro th! trlfOng phat sinh tu- tinhkhOng ch~c ch~n ve gta tri Wong lai cua c6 phieu (fau tu'. Tong Cong ty quan IV n.ii fO ve gla cophieu b~ng cach thlet I~p h~n mltc lIau hI. HQI dang Quiln trj cua T6ng Cong ty cOng xem xet vaph~ duy~t cac quyet (f!nh dau tl1 vao co phieu nhlf nganh nghe kinh doanh, c6ng ty M lIau tu'...T6ng Cong ty danh gia rul ro ve thay lIol gla co phleu la khOng liang ke.

36

lG T'

'"

TONGCONGTV cO:pHAN sAo MINHTHUvh MINH sAo cAo TAl CHtNH (Tiep theo) MAu SO S09-DNPNT

16ng C6ng ty cung ehlu nil ro ve gla eua e6ng Cl,lvan phat sinh tlt cae khoan c.1autil vao e6ng tylien doanh va cae khoan dau tu' dal h~n khae. HOi c.18ngQulin trj ella Tong C6ng tv xem xet va pheduy~t Cik quyet dinh t1au tu' nhu' nganh nghe kinh doanh, e6ng tv c.1ec.13utu', v.v. Cae khoan d'3u tu'vao cae lien doanh va cae khoiln d'3u til dili h~n kMe c.1u'Q'en,sm gilt kh6ng phili eho mue dieh kinhdoanh rna eho ml,le c.1ichchien IIlO'etflu dat. Tong C6ng tv kMng e6 y c.1lnhban cae khoan d'3u tu' naytrong tlldng lai g8ln.

Quan Iy rui ro tin dl,lng

Rul ro tin dl,lng xay ra khi mot kh,kh h~lOgho,rie c.101tae khong c.1apU'ng du'O'ecae nghia Vl,l trong hQ'pdOng dan den cae ton tMt tai ehlnh eho T6ng Ccng tV. T6ng Cong tv e6 ehlnh saeh tin d\Jng phishO'pva thu'Ong xuyen theo doi tinh hinh de danh giii xem T6ng Ccng ty e6 eh!u rui ro tin dl,lOg haykhong. Tong Cong tv khong e6 bat ky nil ro tin dl,lng trong yeu nilo v{1i cae khaeh Mng ho~e c.1oitae bOi vI cae khoan phai thu den tiJ' mot so Iu'c;!ng100nkhaeh hilOg ho~t dong trong nhieu nganhkhae nhau va phfln b6 0' cae khu vVc dja Iv khae nhau.

Quan Iy rut ro thanh khoan

Ml,Ie dieh quan Iy rul ro thanh khoJIO nhAm dam bao du nguon van M dap ling cae nghia Vl,l taiehlnh hl~n ti;li va trong tu'Clng laL Tlnh thanh khoan cung du'Q'eT6ng C6ng ty quan ly nhAm (lam baomltc phl,l troi giQ'a e6ng nO'c.1enhi;ln va tal san den h~n trong nAm (J mltc e6 the dU\1Ckiem soat d6ivai so von rna T6n9 CBng tv Un rAng co the t~o ra trong n3m d6. (hlnh saeh ella Tong C6n9 tv 121thea dol thu'Ong xuyen cae yeu eau ve thanh khotlO hi~n ti;li va dl/ klen trong tu'Clng lai nhAm dambao T6ng C6ng ty duy tTl c.1umU'c dl,l' phong tl'en m~t va c.1uvon ma cae co dang cam ket g6p nhAmc.1apling cae quy dinh ve tlnh thanh khoan ng~n h~n va dal h~n he1n.

Cae bang dll{:ll c.1aytnnh bay chi tiet cae mlte dao hi;ln theo hQ'pdong con fai dol vai tal san tai ehlnhva eang nQ'tal ehlnh phi phiii sinh va tMi han thanh toan nhll da dllO'C th6a thu~n. Vi~e trinh bayth6ng tin tal san tal ehinh phi phai sinh la can thiet de hieu dllO'e vi~C Quan Iy rui ro thanh khoaneua T6ng C6ng tv khi tinh thanh khoan dllO'c QU210 ly tren cd so e6ng nO'va tai san thuan.

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T"I ngay cuol nlmTiln yll c6e kholln tV(lng <1\lOngt~nPMI thu kh6ch tI.!!"g yil pMI thu kh6eDIu hI tal chlnh ngin hanDI,Ipnong ~I thl/ilng nhl/Qng t61bao hil!mOliu tl/ tal chinh dal hitn

Phlll tra ngl/ill ban va pMI trill kh6eDI,Ipnong b61thl/ong bAohilm 0& YIIn~n Uh Mo nlEmN~n IcYqu}!

Cnenn I~ch tn.nh kllo6n thuln

T,i nvilly diu "1mTie" vII cae khoan tl/<:lnOl1u'angtJi.nPhai thu khach hang vii phili thu khacoiIu tu' till ehinh ngin hitnOU'pnong brll thl/ilng nhl/eng tal bao h.emoiIu tv tal chinh dill han

Phill trill ngl/Oi ban vii phili tn!l khacDI,fphOng~I Ihl/CHlgbilo hlEmQdc viinh6n t61bilo hiEmNhan IcYquy

Chenh Ifch th.nh khoan thuln

()JOi 1 nllm

VNO

183.614.229.316941.224.296.680

1.947.310.602.8&4819.422.001.098

3.891.571.129.958

684.534.457.707

1.015,021.002.623

1.699.555.460.330

2.192.015.669.628

()JOi 1 111mVNO

309.089.283.597919.819,084.191

1.566.%6.193.488383.484.003.529

3.179.418.564.805

103.023.153.417

549.348.185.298

1.252.371.938.115

1.927.046.626.090

Tll' 1- 5 nIlmVNO

11.990.914.273

330.615.300.000342.606.1.14.1.73

156.368.730156.368.730

342.449.845.543

Tll' 1- 5 namVNO

7.936.522.813

566.894.558.926574.831.081.139

158.168.730158.168.730

574.672.913.009

T6""VNO

183.614.229.316953.215.210.953

1.947.310.602.8&4819.-$12.001.098330.615.300.000

4.234.177.344.231

684,5)4.457.707

1.015.021.002.623

156.368.7301.699.711.8::19.060

2.5:34.465.515.171

r6ngVNO

309.089.283.597921.815.601.004

1.566.966.193.488383.484.003.529566.894.558.926

3.754.249.646.544

703.023.153.417

549.348.785.298

158.168,7301.252.530.107.445

2.501.719.539.099

••

J}y

Ban Dieu hanh danh gia mUt: rul ro thanh khoi," " mti'e th3'p. Ban Oieu hanh tin tu'o-ng rAng T6ngCang tv e6 the t~o ra du nguan tien M dap ling cae nghia Vl,l tal ehinh khi dEn h~n.

37

TONG CONG TV CO PHAN BAO MINHTHUVET MINH BAO CAO TAl CHfNH (Tie"p theo)

Rul ro bao hiem

MAu sO B09-DNPNT

43.

Rui ro cua bat ky hQp cfong baa hiem nao la kha n3ng xay ra Sl! khe'n baa hiem va tinh khOng chAcchAn cuet so tfen bol thllang bao hil!m thea hOp cfOng. Ban chelt ella hOp dOng bao hiem III rid ro dyra sl/ kien baa hiem ngau nhlen va do cf6 khong the dl/ cfaan tntoc cf1lge.

O~ cf\lt rnl,lc tieu ma ha\lt cfong Quan Iy rul ro baa hlem cf~t ra, Tong Cong ty 403thiet I~p va ap dl,l"gcac QUy trinh cfanh gla nil ro trlloc khl chSp "h~" bao hlem, quy tdnh chuyen glaa rui ra bao hlemva tal baa hh~m, quy tdnh glam cfjnh t6n that va QUy trinh gl;\1 quyet bel thllil'ng,

001 val hO<;ltcfQng khal th,k baa hlem, ngoal viee chu cfong da d\lng h6a loal hinh nji ro bao hlemhU'Ongve kh.kh Mng ca nhan va qua kenh btin h~,Teng C6ng ty cGng ap dl,lOg cae tieu chf iI/a chonrut ro, cv the 121khOng cMp nh~n bao hiem cfo! val cae rul ro bao hiem c6 khil nang xay ra cao ha~cc6 nguy co bj tn,'C JOicao. Tong C6ng tv eGng tang ellang cfanh gja nJl ro tlch tl,l va (Jlfa ra cae quycflnh ve chap nh~n baa hh!m cfol val cae ngh1ep Vl,l khae nhau, cae (Jja phU'dng khac nhau de pMntan rui ro, tranh t!eh tv rul ra (j cap dQ totm T6ng C6ng tV.

T6ng C6ng ty da xae d!nh 1\11tV I~ phi baa hlem ap dl,lng vl:ll tltng nh6m rul ro dl/a trEm kinh nghi~mt6n that va dl,1baa, xu the cua ruJ ra, Ii)m phat, mU'c d/;l C\lnh tranh, ctic quy dinh eua PhaP luat.061 vl:li cae nh6m rill ro c6 tv h~'ton th3t va chi phi gla tang, Tong COng tv chi chap nhan bao hlemneu ngllOi tham gia bao hiem eMp nh~n tang phi baa htem tllClng ling ho~c gil:ll h\ln pham vi baohiem, toling mU'e mien thU'(fng. Ooi vl:li cac nh6m rul ra e6 tV h~:t6n that van dam bao IQi nhuan baohiem, T6ng C6ng ty ehu trU'dng tang tv tn;mg cMp nh~n baa hiem cfe gla tAng th! phan, gla tangdong tien vaa de sinh h;11a ha<;lt cf/;lng dau tll tal ehlnh. Ben qmh cf6, T6ng COng ty cGng ap dl,lngtrlet de cae gial phtip ehuyen giaa rul ro efe chia se rui ra vl:ll cae e6ng tv baa hlem khik va vl:ll ehinhnguill tham gia baa hlem nhU'dOng baa hlem, ttil baa hil!m, tip dvng mien thU'ang.

Vi~e gitim cfinh t6n thSt va giai quvet bol thU'ang cfa (lU'Q'cT6ng C6ng tv thl/C hien thea 2 cap. Thea(16, nhUng VI,Iten tMt Il:ln, c6 tinh chat phtfc t<;lP(leu cf3 efu'qc xli Iy va boi thllo:ng t~p trung ~I T6ngCang tv. Nhilng VI,It6n that nh6 rna cae (lCln vj thanh vien (Iii e6 kinh nghi~m tlep nh?!n va glal quvl!tefU'l1cxli' IV t<;licae c6ng tv thi!Jnh vien. T6ng C6ng ty ding ehu trU'Clng (lSV nhanh toe cfQxU' Iy khleun\li va giai quyet bol thU'O'ngde trtinh cae rul ro c6 the phat sinh trang qua trlnh giam dlnh va bolthu'o:ng nhu' rui ro ve bien efQng tV gla, l<;Imphat, t6n thSt gla tang va eac rul ra khae.

NGHI~P VI,!VA so oll v6'I CACBEN UEN QUAN

Danh saeh cae ben !ifn quan

)

Trong n.lm, Tdng C6ng ty c6 cae gliJO dlch chu yeu vClIben lien quan nhlf sau;..

Bin lien auao

T6ng Cong tv Oau tU'va Klnh daanh V6n Nha NlIl:lcAXA.SA - PhtipFlrstland Co., ltd.C6ng tv Baa hiem Uen hiep

Phi nhllqng tal bao hil!mAXA.SA • Phtip

Hoa hllng nhU'J/ng tal bao hh!mAXA.SA - Phap

CiS tLtc cfa traTong C6ng ty Oau tU'va Kinh daanh Von NM NU'acAXA.SA - PhapFlrstland Ca., Ltd.

c6 tLtc d.l!i nhanC6ng tv Baa hiem Lien Hi~p

38

Quan hec6 (long tl:lnc6 (l6ng ll:lnc6 ef6ng ll:lnC6ng tv hen daanh

Nam nayVND

17.472.196.936

1,318.651.816

46.317.348.00015.209.700.0005.162.646.000

14.435.000.000

Nam tru'l:lcVND

14.775.663.667

1.167.655.120

42.106.623.00013.826.981.0005.162.646.000

~N'

INO\Hlh

lOr'TNiP.~-

TONG CONG TY cd PHAN BAO MINHTHUYty MINH BAo cAo TAl CHtNH (Tiep theo) M.AU56 B09-ONPNT

Thu nh~p HQi cj8ng Quan tri, Ban Oieu hanh va Ban Klem soat O'u'Q'chutlng trong n~m nhU' sau:

llldng va cae khoim phuc hl1lkhile

NAm nayVNO

6,861.508.002

N~m trutlcVNO

8.466.476.556

5/JdU'chu yeu v(J;de ben lien quan t~JngAy ket thue nlen d~ ke toan:

56 cuol nAmVNO

sa cjau nAmVNO

Phal tra phi nhLfqng talAXA .SA - Philp 3.455.651.539 _

44. THONG TIN B6 SUNG CHO cAc KHOAN Ml,IC TRiNH BAY TRONG BAO CAO LLfU CHUYtNnb TtThang tin be sung cho de khoan phi tlen tt

Tien ehi tra c6 tti'e O'U'Q"cchla trong nAm khong bao gom 91.155.816.250 cjong (2016: 0 0'8ng), 103s6 tlen phal tra c6 We eho cae c6 0'6ng trong nam ma chU'a tra. Vi v~y, mOt khoan tlen tU'dng ltngO'aO'U'Q"ccjieu ehinh tr~n ph~ln tang, giam cac khoan phal tra.

45. DANH GIA KHAI QUAT TiNH HiNH TAl cHfNH

Chi tleu Octn vi 56 cuol n!im 56 d,su nAm

1. B6 tTl cd cau Ul san va cd du nguan v6n1.1. B6 tri cd cau tal san

• ral san ng~n h~nfT6ng tal san- ral silO dal h~nfT6ng tal san

1.2. B6 tri cd cau ngurm von• NO'phal trarr6ng ngulln von• Nguon chu sO'hU'urr6ng nguon v6n

2. Kha nAng thanh toan2,1. Kha nang thanh toan nO'ng3n h"n2.2. Kha nang thanh toan nhanh

% 81,86 76,20% 18,14 23,80

% 60,89 57,64% 39,11 42,36

mn 1,34 1,32mn 1,27 1,20

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3. TV suat sinh ~i3.1. Ty suat k;J1nhu~n tren doanh thu

• Ty suat Iqi nhu~n trU'ac thueJDoanh thu• Ty suat k;Jinhu~n sau thul!Doanh thu

3.2. Ty suat k;lInhu~n tren tong tal san• TY suat k;flnhu~n trU'ac thuefTong tal san• Ty suat k;J1nhu~n sau thuefT6ng tal san

3.2. TY suat k;:Ilnhu~n sau thue/Nguon veln chusO' huu

39

% 6,24 8,16 ~% 5,14 6,68 ~H't:;'.

fY% 3,65 4,35 lIU H~'% 3,00 3,56 TE% 7,67 8,40 ~;p

Tc5NGC6NG TY cc5 PHlN BAa MINHTHUYET MINH BAa cAo TAl CHtNH (Tlep thea)

46. 50 utu 50 5ANH

Mi.U 50 B09-DNPNT

MQt56 56 li~u cua bao cao tal chinh n!m tnJoc du'Q'cphan loa! 1;;11de c6 the so sanh dtlQc vClI 56 Ij~ucua n!m nay. Cl,I the nhtlsau:

Ma So sauChi ti~u sa 56d3 baa cao Phan 10,,1It 1 ph.&n lo~i 1,,1

VNO VNO VNOBang dn dol ki toan1. Cac khoim phai thu kh.k 135 220.374.500.940 6.253.326.242 226.627.827.1822. Tai san ng~n h;;ln khac 155 6.253.326.242 (6.253.326.242)

Baa cao ket qua haft d~ng kinh doanh1. Lal cd bim tren c6 phieu 70 2.178 (297) 1.881

Baa cao luu chuyen tien tv1. Thay aoi cac khoim phal tra 11 288.204.509.373 15,736.705.134 303.941.214.5072. Chi khac hoat aQng kinh 17 (15.736.705.134) (15.736.705.134)

doanh

ble anhT6ng Giam docNgay 31 tMng 3 n~m 2018

LAMinh TrlKe toan truang

Sal Vin HungNguai I~pbieu

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Documents

TONGCONGTVCOPHANBAo MINH cao tai... · 2018. 4. 2. · 26 Ton That O~m, PhU'O'ng Nguy~n Thai Sinh, Qu~n 1 Ban hanh theo ThOngtl/so 232/2012jTT-BTC Thanh pho Ho Chi Minh, Vi~t Nam