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T6ng Cong ty C6 phin Bao hi~mQuan £)Qi
sao cao tcii chinh Quy II
Ngay 30 thang 06 nam 2020
Tong Cong ty Co phan Bao hiern Ouan 8¢i
MVC LVC
Thong tin chung
Bao cao cua Ban TOngGiarn dOc
Bang can dOik{! toan
Bao cao k{!t qua hoat d¢ng kinh doanh
Bao cao luu chuy€m ti~n t(l
Thuy{!t minh bao cao tai chinh
Trang
1 - 2
3
4-7
8 - 12
13 - 14
15 - 45
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T6ng Cong ty c6 phan Bao hiem Ouan £)Oi
TH6NG TIN CHUNG
TONG CONG TY
T6ng Cong ty ce phan Bao hi~m ouan 80i ("T6ng Cong ty") duoc thanh tap theo Giay phep ThanhI~p va HOGitdong s6 43/GP/KDBH ngay 8 thang 10 narn 2007 do BOTai chfnh cap I~n d~u va Giayphep di~u chlnh g~n nhat la 43/GPDC33/KDBH ngay 01 thanq 04 nam 2020.
Mot s6 thong tin quan tronq cua T6ng Cong ty bao g6m:
Ten Cong ty:
Dja chi tru sa chfnh:
Linh Vl,J'C heat dong:
T6ng Cong ty cs phan Bao hi~m Ouan 80i
T~ng 15, T6a nha MIPEC, s6 229 ray Son, Nga TLI'Sa, 86ng 8a, Ha Noi.
Kinh doanh bao hi~m phi nhan tho, tal bao hi~m; heat dong d~ ph6ng, hanch~ rui ro, t6n that; qiarn dinh t6n that, giai quyet b6i thLl'cyng,yeu cau ngLl'CYithli ba b6i hoan: hoat dong d~u tLl', xay dl,l'ng va cac hOGitdong kMc theoquy djnh cua phap lu~t.
MGlngILI'cYihOGitdong: 66 cong ty thanh vien tren ca nLl'cYc
Nhan vien: 1.674 nhan vien tGiingay 30 thang 06 nam 2020 (1.687 nhan vien tGiingay 31thang 12 nam 2019)
1.300.000.000 VND tGiingay 30 thang 06 nam 2020V6n di~u 1$:
\
1
T6ng Cong ty C6 phan Bao hiern Ouan 8Qi
BAo cAo COA BAN TONG GIAM £lOC
HOI £lONG QUAN TR!
Cac thanh vien H¢i d6ng Ouan tr] trong ky va vao nqay li;lp bao cao tal chinh Ouy II nhu sau:
Ong Uong £long HU'ngOng VOH6ng PhuBa Nguyen Thi ThuyOng Pham Trung DOngOng DU'Cao SanOng £l~ng Quoc Ti~n
~h(fcvV -lil-~ ;",,-Ng~y-bt(l1hi~m/taLb6nhiem~~'Chu tich Bo nhiern ngay 05 thanq 4 nam 2017Ph6 chu tich Bo nhiern nqay 02 thanq 6 narn 2020Thanh vien Bo nhiern nqay 28 thanq 5 narn 2020Thanh vien 80 nhiern ngay 28 thang 5 narn 2020Thanh vien Bo nhiern ngay 29 thanq 3 nam 2017Thanh vien Bo nhiern nqay 28 thanq 5 narn 2020H£lQT d¢c li;lp
BAN KIEM SOAT
cac tMnh vien Ban Ki~m soat trong ky va vao ngay li;lpbao cao tal chinh Qu)' II nhu' sau:
,Ngay'b6nhi~m/i~ib8nhi~mBo nhi$m ngay 29 thang 3 nam 2017Bo nhi$m ngay 28 thang 5 nam 2020Bo nhi$m ngay 28 thang 5 nam 2020
TrU'ong banThanh vienThanh vien
BAN TONG GIAM £lOC
Cac thanh vien Ban Tong Giam doc trong ky va vao ngay li;lp bao cao tai chinh Quy II nhU'sau:
N~ayb6 nhi~m .Bo nhi$m ngay 24 thang 4 nam 2020
Bo nhi$m ngay 10 thang 8 nam 2017Ba Ngo Bich NgQc
,C~:u.~'(I}Ph6 Tong Giam docthU'cm~trl,l'CPh6 Tong Giamdoc_Giam doc taichinhPh6 Tong Giam docPh6 Tong Giam doc
Bo nhi$m ngay 26 thang 5 nam 2017Bo nhi$m ngay 18 thang 8 nam 2017
Ong Le NhU'HaiOng Nguyen £luc Tu~n
NgU'oi d<;lidi$n theo phap lui;lt cua Tong Cong ty vao ngay li;lp bao cao nay 113ong Uong £long HU'ng,chuc danh: Chu tich H¢i d6ng quan trio
Ba Ngo Bich NgQcdU'Q'cong Uong £long HU'nguy quy~n ky bao cao tai chinh Quy kem theo cho giaidO<;lntai chinh k~t thuc ngay 30 thang 06 nam 2020 theo Gi~y uy quy~n so 355/2020/GUQ-MIC ngay21 thang 2 nam 2020
2
Tong Cong ty Co phan Bao hiern Ouan £)OiBAo cAo COA BAN TONG GIAM eoc
Ban T6ng Giam doc T6ng Cong ty trinh bay bao cao nay va bao cao tai chinh Quy II cua T6ng Congty k~t thuc ngay 30 thang 06 nam 2020.
TRAcH NHleM CLlA BAN TONG GIAM coc £l01VO'l BAo cAo TAl CHiNH
Ban T6ng Giarn doc chiu trach nhiern dam bao bao cao tai chinh cho tLl'nggiai dean tal chinh phananh trung thuc va hoopIy tinh hinh tai chinh, k~t qua hoat dong kinh doanh va tinh hinh lU'uchuyenti~n t¢ cua T6ng Cong ty trong kyoTrong qua trinh I$p bao cao tai chinh Quy II nay, Ban T6ng Giarndoc can phai:.. Il,l'achon cac chinh sach k~ toan thich hop va ap dl,mgcac chinh sach nay mot each nhat quan;
II> thuc hien cac danh gia va U'oc tinh mot each hop Iy va than trong;
I> neu ra cac chuan muc k~ toan ap dl,mgcho Tong Cong ty c6 dU'Q'ctuan thu hay khong va t~t canhCmgsai I¢ch trong y~u so voi nhCrngchuan ml,l'cnay d13dU'Q'ctrinh bay va giai thich trong baocao tai chinh giCranien dO;va
,.. I$p bao cao tai chinh Quy II tren cO'sa nguyen t~c ho;;ttdong lien tl,lCtrCP trU'ang hQ'pkhong th~cho r~ng Tong Cong ty se ti~p tl,lCho;;ttdong.
Ban Tong Giam doc chiu trach nhi¢m dam bao vi$c cac so sach k~ toan thich hQ'pdU'Q'clU'ugill' d~phan anh tinh hinh tai chinh Quy II cua T6ng Cong ty, voi mCPcdo chinh xac hQ'pIy, t<;lib~t ky thaidi~m nao va dam bao r~ng cac so sach k~ toan tuan thu voi ch~ do k~ toan d13dU'Q'cap dl,lng. BanTong Giam doc cOng chiu trach nhi¢m v~ vi$c quan Iy cac tai san cua Tong Cong ty va do d6 phaithl,l'chi$n cac bi$n phap thich hQ'pd~ ngan ch~n va phat hi$n cac hanh vi gian I$n va nhCrngvi ph;;tmkhac.
".~E
Ban Tong Giam doc cam k~t d13tuan thu nhCrngyeu cau neu tren trong vi$c I?p bao cao tai chinhQuy II kem theo.
...."
CONG BO CLlA BAN TONG G1AMflOC
Theo '1ki~n cua Ban Tong Giam doc, bao cao tai chinh Qu'1 II kem theo phan anh trung thl,l'Cva hQ'p1'1tinh hinh tai chinh Qu'1 II cua Tong Cong ty vao ngay 30 thang 06 nam 2020, ket qua hO<;ltdongkinh doanh va tinh hinh lU'u chuy~n ti~n t$ Qu'1 II cho giai do;;tn tai chinh sau thang k~t thuc cungngay phU hQ'pvOi cac Chuan ml,l'Ck~ toan Vi$t Nam, Ch~ do ke toan doanh nghi¢p Vi$t Nam, cachU'ong d~n ke toan ap dl,lng cho cac doanh nghi$p bao hi~m va cac quy dinh phap 1'1c6 li{m quand~n vi$c I?p va trinh bay bao cao tai chinh Qu'1 II.
Ba Ngo Bich NgocPh6 Tong Giam doc
Ha NOi,Vi$t Nam
Ngay 20 thang 07 nam 2020
3
Tong Cong ty Co phan Bao hiern Ouan oe:BANG CAN BCI K~ ToAN QUY IInqay 30 thanq 06 narn 2020
B01a - DNPNT
Ngay 30 thang 06 Ngay 31 thang 12Ma ThuyfJt nsm 2020 nem 2019" TAl SAN minh VND VNDso
100 A. TAl sAN NGAN H~N 4.445.047.605.398 4.299.810.471.821
110 I. Tilm va cac khoan tU'o-ngdU'O'ngtian 4 236.511.378.286 12.745.468.283
111 1. Ti~n 41.511.378.286 12.745.468.283112 2. Cac khoan tuonq dU'O'ngti~n 195.000.000.000 -120 II. EJautU' tai chinh ng~n him 5 2.445.273.600.000 2.679.690.321.999121 1. D§u tU' ng~n han 8.091.728.000 187.508.449.999122 2. DI,J'phonq giam gia d§u tu ng~n
h~n (6.818.128.000) (6.818.128.000)3. B§u tu narn giG>d~n ngay dao
h~n 2.444.000.000.000 2.499.000.000.000
130 III. Cac khoan pMi thu ng~n nen 6 736.803.160.457 781.405.376.681131 1. Phai thu cua khach hang 174.936.615.118 344.636.594.841131.1 1.1.Phai thu v~ hop (fongMo hitJm 174.936.615.118 344.636.594.841132 2. Tra truce eho ngU'oi ban ng~n
h~n 302.263.890.981 223.909.978.630136 3. Phai thu ng~n han khac 270.779.817.191 222.895.172.210137 4. DI,J'phOng phai thu ng~n han
kh6 doi (11.177 .162 .833) (10.036.369.000)
140 IV. Hang ton kho 3.686.523.159 2.691.121.241141 1. Hang ton kho 3.686.523.159 2.691.121.241
150 V. Tai san ng~n h~n khac 133.202.618.296 86.823.192.893151 1. Chi phi tra truoc ng~n han 113.386.173.291 81.461.995.303151.1 1.1.Chi phf hoa hong ctnre phan bo 7 95.959.787.689 79.091.342.625151.2 1.2.Chi phi tra truce ng{m ben khac 17.426.385.602 2.370.652.678152 2. Thu~ GTGT dU'Q'ekh~u trLf 18.285.806.160 4.960.872.951154 3. Thu~ va cae khoan cae phi'li thu
Nha nU'ac 1.530.638.845 400.324.639
190 VI. Tai san tai bao hiem 18 889.570.325.200 736.454.990.724191 1. DI,J'phong phi nhU'Q'ng tai
bao hi~m 461.499.715.161 379.932.791.027192 2. DI,J'phOng b6i thU'ong nhU'Q'ng
tai bao hi~m 428.070.610.039 356.522.199.697
4
Tong Cong ty Co phan Sao hiern Ouan f)Qi
BANG CAN £)01 K~ ToAN QUY I (tiep theo)ngay 31 thang 03 narn 2020
B01a - DNPNT
ThuyetNgay 30 (hang 06 Ngay 31 (hang 12
Ma nem 2020 nsm 201956 TAl SAN minh VND VND
200 B. TAl SAN oAI H~N 760.149.064.483 614.040.960.052
210 I. Cae khoim pMi thu dai nen 12.683.220.835 12.096.417.198218 1. Phai thu dai han khac 12.683.220.835 12.096.417.198218.1 1.1.Ky quy bao hi~m 8 7.000.000.000 7.000.000.000218.2 1.2.PhiJi thu dai tisn shec 5.683.220.835 5.096.417. 198
220 /I. Tai san eo dinh 420.050.723.470 419.973.742.219221 1. Tal san ~o dinh hCruhinh 9 56.843.022.476 59.639.074.720222 - Nguyen gia 82.991.938.364 84.049.922.637223 - Gia tri hao mon luy ke (26.148.915.888) (24.410.847.917)227 2. Tal san co dinh va hinh 10 19.100.412.893 19.267.176.409228 - Nguyen gia 21.707.609.124 21.422.609.124229 - Gia tri hao mon luy ke (2.607.196.231) (2.155.432.715)230 3. Chi phi xay dl,mg cc ban deY
dang 11 344.107.288.101 341.067.491.090
250 III. f)au tU' tai ehinh dai han 5 278.440.000.000 128.440.000.000251 1. £)au tu vao cang ty .con - -253 2. £)au tU' dai han khac 14 278.440.000.000 128.440.000.000254 3. Dl,J'ph6ng d~u tu tai chinh dai
h<;3n - -260 IV. Tai san dai h{Jn khae 48.975.120.178 53.530.800.635261 1. Chi phi tra truce dai han 48.975.120.178 53.530.800.635
270 TONG CQNG TAl SAN(270 = 100 + 200) 5.205.196.669.881 4.913.851.431.873
5
T6ng Cong ty C6 phan Bao hiem Ouan £)Qi
BANG CAN £)01 K~ ToAN Quy II (tiep theo)ngay 30 thang 06 narn 2020
B01a - DNPNT
Ngay 30 thang 06 Ngay 31 thang 12
Ma Thuyt:t nem 2020 nem 2019
s6 NGU6N V6N minh VNO VNO
300 c. NO' PHAI TRA 3.783.539.789.332 3.434.162.792.401
310 I. N9' ngiin h{ln 3.725.873.602.131 3.374.850.182.761
311 1. Yay va no ng~n han 15 - 68.390.722.127312 2. Phai tra n~U'6'iba~ ngc1nh<;l~ 12 303.775.608.211 272.425.361.552312.1 2. 1. PMi tre ve hop rJ6ng Mo hiem 302.806.799.431 269.529.101.745
312.2 2.2. PMi tra kMc cho nguai ban 968.808.780 2.896.259.807
313 3. NgU'6'imua tra ti~n truce ngc1nh<;ln 18.348.568.344 31.723.040.249
314 4. Thu~ va cac khoan phai nopNha nU'&c 13 41.979.132.326 36.715.614.123
315 5. Phai tra ngU'6'ilao oong 92.522.579.826 106.109.237.720316 6. Chi phi phai tra ng~n han 20.895.450.066 16.131.426.271318.2 9. Doanh thu hoa hOngchua
oU'O'c hU'Crng 16 145.833.304.210 115.768.378.314319 8. Phai tra ng~n han khac 17 676.157.194.548 597.416.766.529
10. Quy khen thU'Crngphuc IO'i 12.476.858.182 4.536.883.376
329 11. Dl,J'ph6ng nqhiep VI,J 18 2.413.884.906.418 2.125.632.752.500329.1 11.1.0l,f phOng phi MD hi§m g6c
va nMn tai Mo hi~m 1.483.280.215231 1.296.135.278.444
329.2 11.2.0l,f phOng boi thuang MDhi§m g6c va nh$n tei MD hi§m 805. 104.350.482 714.267.643.864
329.3 11.3. Di) ph6ng aeo rJong Ian 125.500.340.705 115.229.830192
330 II. N9' diJi hfJn 57.666.187.201 59.312.609.640
333 1. Phai tra dai h<;lnkMc 17 28.358.880.207 28.333.880.207334 2. Yay va nO'dai h<;ln - -335 2. Doanh thu chU'athl,J'chi~n 29.307.306.994 30.978.729.433
6
T6ng Cong ty C6 phan Bao hiern QUEm 8Qi
BANG CAN £>61K~ ToAN Quy II (ti~p theo)ngay 30 thanq 06 narn 2020
B01a - DNPNT
Ngay 30 thang 06 Ngay 31 thang 12Me Thuy~t nem 2020 nem 2019s6 NGUON VON minh VNO VNO
400 D. V6N CHO sa HO'U 1.421.656.880.549 1.479.688.639.472
410 I. Von eM s& hiPu 19 1.421.656.880.549 1.479.688.639.472411 1. V5n gop cua ehu sa hCl'u 1.300.000.000.000 1.300.000.000.000411a 1.1. C~ phi~u pha thOng co quyfm
bieu quyet - -419 4. Quy dl,l' trCYb~t buoc 34.080.418.234 30.056.707.439421 5. LQ'inhuan sau thu~ chua
phan ph5i 87.576.462.315 149.631.932.033421a 5.1. LQ'i,nnuen sa~ thu~ cture phan
phoi lOy ke aen cuoi nemtruoc 11.125.957.227 14.953.997.591
421b 5.2. LQ'inhu~n sau thu~ cture phanphdi ky nay 76.450.505. aBB 134.677.934.442
440 T6NG CQNG NGu6N V6N(440 = 300 + 400) 5.205.196.669.881 4.913.851.431.873
Sa Le Thi Thanh HaiK~ toan trU'cYng
Sa Le Thi Thanh HuyenPP K~ toan - K~ toan TH
Ha NQi, Viet Nam
Ngay 20 thang 07 nam 2020
7
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Tong Conq ty Co phan Bao hiern Ouan 8<)i
BAo cAo LU'U CHUY~N TI~N TI; QUY IIngay 30 thanq 06 narn 2020
B03a - DNPNT
Cho giai aOf;Jn Cho giai aOl;lnTei ehfnh ket thuc Tei cbinh k~t tbucngay 30 th{mg 06 ngay 31 thang 12
Ma nam 2020 nsm 2019
so CHI TIEU VND VND
I. LU'U CHUYEN TIEN Til HO~T DONGKINH DOANH
01 1. Ti~n thu tli ban hang, cung cap dich vuva doanh thu khac 1.684.834.659.113 2.753.161.653.356
02 2. Ti~n chi tra cho ngU'ai cung dp hangh6a va dich vu (1.171.593.633.143) (2.825.247.609.094 )
03 3. Ti~n chi tra cho ngU'ai lao d¢ng (208.871.950.413) (309.790.977.762)
04 4. Ti~n lai vay da tra (2.053.935.073) (6.051.592.057)
05 5. Thu~ thu nhap doanh nghi$p da nop (16.510.769.785) (24.354.524.336)
06 6. Ti~n thu khac tli hoat d¢ng kinh doanh 235.770.789.090 1.292.368.912.750
07 7. Ti~n chi khac cho heat d¢ng kinhdoanh (203.195.685.913) (648.194.793.028)
20 LU'u chuyim ti~n thuan tw hoat dQngkinh doanh 318.379.473.876 231.891.069.829
II. LU'U CHUYEN TIEN nl HO~T DONGDAu TU'
21 1.Ti~n chi d~ mua sam, xay dl,J'ngTSC£)va cac tal san dai han khac (320.145.455) (7.268.853.349)
22 2.Ti~n thu tli thanh Iy, nhuonq banTSC£) va cac tai san dai han khac - 485.500.000
23 s.nsn chi cho vay, mua cac cong cu nocua don vi khac (1.600.000.000.000) (1.835.000.000.000)
24 4.Ti~n thu' h6i cho vay, ban I~i cac congCl,l nO'cua dO'nvi khac 1.310.000.000.000 963.507.005.000
25 5.Ti~n chi d~u tU'g6p v6n vao dO'nvikhac - -
26 6.Ti~n thu h6i d~u tU'g6p v6n vao dan vikhac - -
27 7.Ti~n thu lai cho vay, co tlic va IO'inhu~n dU'O'cchia 108.472.606.795 131.409.701.526L~u chuyim ti~n thu~n tw hO;.JtdQngdau tU' (181.847.538.660) (746.866.646.823)
III. LU'U CHUYEN TIEN TO' HOATDONG TAl CHiNH .
31 1. TiE§nthu tli phat hanh co phi§u, nMnv6n ~6p cua chu so hCl'u - 456.519.040.000
2. Tieln tra I~i v6n g6p cho cac chu sa32 hCl'u,mua I~i co phi~u cua doanh nghi$p
da phat hanh - -33 3. Ti~n thu tli di vay 121.266.568.612 378.752.252.342
34 4. Ti~n tra nO'g6c vay (189.657.290.739) (360.980.501.498)
35 5. Tien tra nO'g6c thue tai chinh - -36 6. Co tlic, IO'inhu~n da tra cho chu sa
hCl'u (39.355.585.500) (102.799.159.400)
_:-I
/
13
Tong Cong ty Co phan BaD hiern Ouan D<)i
sAo CAD LU'UCHUY~NTI~N TI; QUY IIngay 30 thang 06 narn 2020
S03a - DNPNT
Cho giai aO?n Cho giai aoenTe! ehfnh kfit thuc Tei ehfnh kfit thocngay 30 thang 06 ngay 31 thang 12
.Ma niim 2020 nsm 2019s6" CH1TIEU VND VNO
40 LU'u ehuy~n ti~n thuan tli>heat dQngtai ehinh (107.746.307.627) 371.491.631.444
50 LU'u ehuy~n ti~n thuan trong ky (50 =20+30+40) 28.785.627.589 (143.483.945.550)
60 Ti~n va tU'O'ng dU'O'ngti~n d~u ky 12.745.468.283 156.256.509.455
61 Anh hU'cyngcua thay d6i ty gia hoi doaiquy d6i nqoai t$ (19.717.586) (27.095.622)
70 Ti~n va tU'O'ng dU'O'ngti~n eu6i ky (70= 50+60+61) 41.511.378.286 12.745.468.283
Sa Le Thi Thanh HuyenPP K~toan - K~ toan TH
Sa Le Thi Thanh HaiK~ toan trU'cyng
Ha NQi,Viet Nam
Ngay 20 thang 07 narn 2020
14
Tong Cong ty Co phan Bao hiern Ouan 8Qi
THUY~T MINH sAo cAo TAl CHiNH QUY IIt<;lingay 30 thang 06 nam 2020
SOga- DNPNT
1. THONG TIN DOANH NGHI~P
T6ng Cong ty cs phan Sao hiern ouan £lOi ("T6ng Cong ty") dU'Q'cthanh I~p theo Gi~y phepThanh I~p va Hoat dong 56 43/GP/KDSH ngay 8 thimg 10 narn 2007 do So Tai chinh cap I~nd~u va Gi~y phep di~u chinh g~n nh~t 10343/GPDC33/KDSH ngay 01 thanq 04 narn 2020.
Mot s6 thOng tin quan tronq cua T6ng Cong ty bao g6m:
Linh VI,I'C hoat dong:
T6ng Cong ty ce phan Sao hi~m ouan £lOi
T~ng 15, rea nha MIPEC, 56 229 ray SO'n, Nga TU' Sa, £l6ng £la,Ha NOi.
Kinh doanh bao hi~m phi nhan tho, tai bao hi~m; heat d(>ng d~phOng, han che rui ro, t6n that; qiarn djnh t6n th~t, giai quyet b6ithU'ong, yeu c~u ngU'oi thli ba b6i hoan; hO<;ltdong d~u tU',xay dl,l'ngva cac hO<;ltdong kMc theo quy dinh cua phap lu~t.
Ten Cong ty:
£lja chi tru sa chinh:
M<;InglU'oi hO<;ltdong: 66 cong ty thanh vien tren ca nU'oc
Nhan vien: 1.674 nhan vien t<;lingay 31 thang 03 nam 2020 (1.687 nhan vien t<;lingay 31 thang 12 nam 2019)
1.300.000.000.000 VND t<;lingay 30 thang 06 nam 2020V6n di~u Ie:
15
Tong Cong ty Co phan Bao hiern Ouan f)(>i
THUY~T MINH BAo cAo TAl CHiNH QUY II (ti~p theo)tal nqay 30 thang 06 narn 2020
B09a - DNPNT
2. co so TRiNHBAy
2.1 MlJc c1ich/(jp bao cao tai chinh
Tong Cong ty da I$p bao cao tal chinh nay nharn dap Crngcac yeu cau v~ cong b6 thong tin,C1,lth~ la theo quy djnh ti?iThong tu s6 155/2015/TT-BTC - HU'ang dan v~ viec cong b6 thongtin tren th] trU'ang chunq khoan. COngtheo quy dinh tai cac van ban nay,
2.2 Chucin mlJ'C va cn« dg k~ toen ap dlJng
Bao cao tai chinh cua Tong Cong ty dU'O'cI$p phu hop voi Ch~ dC>K~ toan ap d1,lngcho cacdoanh nghi~p bao hi~m ban hanh kern theo Thong tU's6 232/2012/TT-BTC ngay 28 thanq 12narn 2012 cua BC>Tai chinh hU'ang dan k~ toan ap d1,lngd6i voi doanh nqhiep bao hi~m phinhan thQ,doanh nghi$p tai bao hi~m va chi nhanh doanh nghi$p bao hi~m phi nhan thQnU'acngoai va Thong tU' so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 hU'ang dan ch~ dC>k~toan doanh nghi~p, phu hO'pvai cac Chutm m1,l'cK~ toan Vi~t Nam do BC>Tai Chinh ban hanhtheo:... Quy~t dinh so 149/2001/Q8-BTC ngay 31 thang 12 nam 2001 v~ vi$c ban hilnh b6n
Chutm m1,l'ck~ toan Vi$t Nam (8O't 1);... Quy~t dinh so 165/2002/Q8-BTC ngay 31 tMng 12 nam 2002 v~ vi~c ban hanh sau
Chu~n m1,l'ck~ toan Vi~t Nam (8O't 2);... Quy~t dlnh s6 234/2003/Q8-BTC ngay 30 thang 12 nam 2003 v~ vi$c ban hanh sau
Chu~n m1,l'ck~ toan Vi$t Nam (8O't 3);... Quy~t dinh s6 12/2005/Q8-BTC ngay 15 thang 2 nam 2005 v~ vi$c ban hanh sau Chu~n
m1,l'ck~ toan Vi$t Nam (8O't 4); va
II- Quy~t dinh so 100/2005/Q8-BTC ngay 28 thang 12 nam 2005 v~ vi~c ban hanh b6nChu~n m1,l'ck~ toan Vi$t Nam (8O't 5).
Theo d6, bao cao tai chinh dU'O'ctrinh bay kem theo va vi$C sl) d1,lngcac bao cao nay khongdanh cho cac doi tU'O'ngkhong dU'O'ccung dp cac thong tin v~ cac thLl t1,lCva nguyen t~c vathong 1$k~ toan ti?i Vi$t Nam va hO'nnCl'akhong dU'O'cchLl dinh trinh bay tinh hinh tai chinh,k~t qua hOi?tdc>ngkinh doanh va lU'uchuy~n ti~n t$ theo cac nguyen t~c va thong 1$k~ toandU'O'cch~p nh$n rC>ngrai & cac nU'ac va lanh tho khac ngoai Vi$t Nam.
2.3 Hinh th(Pcs6 k~ toan ap dlJng
Hinh thCrcso k~ toan ap d1,lngdU'Q'cdang ky cLlaTong Cong ty la Nh$t ky so cai.
2.4 Ky k~ toan nam
Ky k~ toan nam cLla Tong Cong ty b~t d~u tCJongay 1 thang 1 va k~t thuc ngay 31 thang 12.Bao cao tai chinh giCl'anien dC>nay dU'O'cI$p cho ky k~ toan sau thang k~t thuc ngay 30thang 06 nam 2018.
2.5 DO'nvi titm t~ SLPd',mg trong k~ to{m
Bao cao tai chinh dU'O'cI$p b~ng dO'nvi ti~n t$ sl) dl,mg trong k~ toan cLlaTong Cong ty ladOngVi$t Nam ("VND").
3. cAc cHiNHSACHK~ToAN CHOY~U
3.1 Thay dd; chinh sach k~ toan
Cac chinh sach cLla Tong Cong ty ap dl,mg trong vi$c I$p bao cao tai chinh giCl'anien dC>dU'O'cap d1,lngnh~t quan vai cac chinh sach k~ toan sl) d1,lngcho vi$c I$p bao cao tai chinhnam trU'ac.
16
Tong Conq ty Co phan Bao hiern Ouan DQi
THUYET MINH BAa cAo TAl CHiNH QUY II (tiep theo)tai ngay 30 thanq 06 narn 2020
B09a - DNPNT
3.2 tu« va cac khoim tU'O'ngdU'O'ngtien
Ti~n va cac khoan tU'O'ngdU'O'ngti~n bao g6m ti~n mat tai quy, tlen gll'i ngan hang, cac khoand~u tu ngiin han co thai han g6c khong qua ba thanq, co tinh thanh khoan cao, co kha nangchuyen d6i de dang thanh cac IU'O'ngti~n xac dinh va khong co nhieu rui ro trong chuy~n d6ithanh ti~n.
3.3 Cac khoan pMi thu
cac khoan phai thu, bao g6m cac khoan phai thu cua khach hang va cac khoan phai thu khac,dU'O'cghi nhan ban d~u theo gia g6c va luon dU'O'cphan anh theo qia g6c trong thCrigian ti~ptheo.
Cac khoan phai thu dU'O'cxem xet trich lap dl,l' ph6ng rui ro theo tu6i nO'qua h<,lncua khoannO'ho~c theo dl,l' ki~n t6n th~t co th~ xay ra trong trU'ang hO'pkhoan nO'chU'ad~n h<,lnthanhtoan nhU'ng t6 ch(J'ckinh t~ lam vao tlnh tr<,lngpha san ho~c dang lam thu h,lc giai th~; ngU'ainO'mat tich, be tr6n, dang bi cac cO'quan phap lu~t truy t6, xet xli' ho~c dang thi hanh anho~c CIa ch~t. Chi phi dl,l'phOng phat sinh dU'O'ch~ch toan vao chi phi quan Iy doanh nghi~ptrong kyo
£>6ivoi cac khoan nO'phai thu qua h~n thanh toan thl m(J'ctrich I~p dl,l' ph6ng theo hU'ongd~n cua Thong tU's6 228/2009/TT-BTC do BOTai chinh ban hanh ngay 7 thang 12 nam 2009nhU'sau:
Thai gian qua h9n MtYc (rich d(J'phOng
30%50%70%
100%
TCYtren sau (06) thang d~n dU'oi mot (01) namTCYmot (01) nam d~n dU'oi hai (02) namTCYhai (02) nam d~n dU'oi ba (03) namTCYba (03) nam tr& len
17
Tong Cong ty Co phan Sao hi~m Ouan £)(>i
THUY~T MINH sAo cAo TAl CHINH QUY II (ti~p theo)t~i ngay 30 thang 06 narn 2020
S09a - DNPNT
3. cAc cHiNH SACH K~ ToAN CHU Y~U (ti~p theo)
3.4 TiIi san c6 djnh hihl hinh
Tai san c6 dinh hQ>uhinh dU'O'cghi nhan theo nguyen gia tn) di gia tri khau hao lOyk~.
Nguyen gia tai san c6 dinh hQ>uhinh bao g6m gia mua va nhQ>ngchi phi c6 lien quan true tiepd~n viec dU'atal san vao heat d¢ng nhu dl,l'kien.
cac chi phi mua sam, nang cap va dElirnoi tai san c6 dinh dU'O'cghi tang nguyen gia cua talsan va chi phi bao trl, sLYachua dU'O'chach toan vao bao cao k~t qua heat d¢ng kinh doanhkhi phat sinh.
Khi tal san c6 dinh hQ>uhinh dU'O'cban hay thanh Iy, cac khoan lai hoac 16phat sinh do thanhIy tai san (la phan chenh I~ch giQ>agiQ>ati~n thu thu~n tli vi~c ban tai san voi gia tri con l<;licLla taj san) dU'O'ch<;lchtoan vao k~t qua ho~t d¢ng kinh doanh .
3.5 TiIi san c6 djnh vo hinh
Taj san c6 dinh v6 hinh dU'O'cghi nh~n theo nguyen gia trli di gia tri hao mon lOyk~.
N~uyen gia tai san c6 dinh v6 hinh bao g6m gia mua va nhQ>ngchi phi c6 lien quan trl,l'cti~pden vi~c dU'atai san vao SLYdl,lng nhU'dl,l' ki~n.
Cac chi phi nang c§p va dElimoi tai san c6 dinh v6 hinh dU'O'cghi tang nguyen gia cLlatai sanva cac chi phi khac dU'O'ch<;lchtoan vao k~t qua hO<;ltd¢ng kinh doanh khi phat sinh.
Khi tai san c6 dinh v6 hinh dU'O'cban hay thanh Iy, cac khoan lai ho~c 16pMt sinh do thanhIy tai san (Ia ph~n chenh lech giQ>agiQ>ati~n thu thu~n tli viec bim tai san voi gia tri con l<;licLla tai san) dU'O'ch~ch toan vao k~t qua ho~t d¢ng kinh doanh .
Khau hao tai san c6 dinh hQ>uhinh va hao mon tai san c6 dinh v6 hinh dU'O'ctrich theo phU'O'ngphap khau hao dU'ong th~ng trong su6t thai gian hQ>udl,lng U'oc tfnh cLlacac tai san nhU'sau:
3.6 Khau hao vii hao man
Nha cLYava v~t ki~n trucMay m6c thi~t biPhU'O'ngtien v~n taiThi~t bi dl,lng CI,J quan IyTai san c6 dinh hQ>uhinh khacPh~n m~m .Quy~n SLYdl,mg d§t v6 thai h~n
3.7 Chi phi tra trU'(yc
5 - 25 nam3 - 7 nam
6 nam3 nam4 nam3nam
KhOngkh§u hao
Chi phi tra trU'oc bao giSmcae chi phi tra trU'oc ng~n h<;lnho~c chi phi tra trU'oc dai h<;lntrenbang can d6i k~ toan giQ>anien d¢ va dU'O'cphan bEltrong khoang thai gian tra trU'oc ho~ctheYigian cac IO'iich kinh t~ tU'O'ng(mg dU'O'ct~o ra tli cac chi phi nay.
18
Tong Cong ty Co phan Sao hiern Ouan 8¢i
THUY~T MINH BAo cAo TAl CHINH QU)' II (tiep theo)tal ngay 30 thanq 06 narn 2020
BOga- DNPNT
3. cAc cHiNH sAcH K~ ToAN CHU Y~U (tiep theo)
3.8 f)~u tU' tai chinh
3.8.1 Chung khotm kinh doanh
Chung khoan kinh doanh bao g6m cac loai chung khoan narn giCrvi rnuc dich kinh doanh (k~ca chung khoan co thoi gian dao han tren 12 thanq mua vao, ban ra d~ ki~m loi), CI,I th~ nhu'sau:.. c6 phieu, trai phieu niern y~t tren thi trll'ang chung khoan;
.. Cac loai chung khoan va cong CI,I tai chlnh khac.
Chung khoan kinh doanh dll'9'c ghi s6 k~ toan theo gia g6c.Dinh ky, chung khoan kinh doanh se duoc xem xet v~ kha nang giam gia. B~t ky khoan 10nao do dll ph6ng giam gia d~u phai dll'9'c ghi nhan vao bao cao k~t qua ho~t dong kinh doanhgiCranien dO·
3.8.2 Cae kho{m a~u tU'n~m gifFa6n ngay aao hi;ln
Cac khoan d~u tll' n~m giCrd~n ngay dao h~n la cac khoan bao g6m cac khoan ti~n gui nganhang c6 ky h~n (bao g6m ca cac lo~i tin phi~u, ky phi~u), trai phi~u, c6 phi~u ll'Udai ben phathanh b~t buoc phai mua l<;iit<;iimot thai di~m nh~t dinh trong tll'ang lai va cac khoan cho vayn~m giCrd~n ngay dao h<;invai ml,lCdlch thu lai hang Ky.
3.8.3 £)~u tU'vao C6ng tyeon
Cac khoan d~u tll' vao cac cong ty con ma trong d6 T6ng Cong ty n~m quy~n ki~m soat dll'9'ctrinh bay theo phll'ang phap gia g6c.
Cac khoan phan phOi 19'inhu~n ma T6ng Cong ty nhi;ln dll'9'c tCY19'inhu~n lOy k~ cua caccong ty con sau ngay T6ng Cong ty n~m quy~n ki~m soat dll'9'c ghi nh~n vao bao cao k~tqua ho~t dong kinh doanh giCranien dOcua T6ng Cong ty. Cac khoan pMn ph6i khac dll'9'cxem nhll' ph~n thu h6i cua cac khoan d~u tll' va dll'9'CtrCYvao gia tri dctiUtll'.
NB)
3.8.4 £)~u tU'dai hc;mkhcle
Cac khoan d~u tll' g6p vOndai h~n khac th~ hi(=!ncac khoan d~u tll' gop vOn vao cac dan vikhac ma T6ng Cong ty c6 dll'ai 20% quy~n bi~u quy~t va d6ng thai T6ng Cong ty la c6 dongsan~ I~p; ho~c la d6i tac chi~n 1ll'9'c;ho~c co kha nang chi ph6i nh~t dinh vao qua trinh I~p,quyet dinh cac chlnh sach tai chinh va ho~t dong cua doanh nghi$p nh~n d~u tll' thong quavan ban thoa thu~n cu nhan Sll tham gia Hoi dOngQuan tri/Ban T6ng Giam dOc.
Cac khoan d~u tll' nay dll'9'c ghi nh~n theo gia g6c vao ngay giao dich va luon dll'9'c phananh theo gia gOctrong thai gian n~m giCrti~p theo.
£linh ky, cac khoan d~u tll' g6p vOndai h~n khac se Oll'9'Cxem xet v~ kha nang giam gia. Batky khoan 10nao do dll ph6ng giam gia phai dll'9'c ghi nMn vao "Chi phi tai chlnh" trong baocao k~t qua ho~t dOng kinh doanh giCranien do.
19
Tong Cong ty Co phan Sao hiern Ouan £)Qi
THUY~T MINH BAa cAo TAl CHINH QUY II (tiep theo)tai ngay 30 thang 06 nam 2020
B09a - DNPNT
3. cAc cHiNH SACH K~ ToAN CHU Y~U (ti~p theo)
3.8 f)au tU'tiJi chinh (tiep theo)
3.8.5 DV phOng giam gia d{w tir
Dl,I'phonq giam gia d~u tu dll'Q'c I~p theo chinh sach k~ toan cua T6ng Cong ty phu hop v&iThong tu s6 228/2009/TT-BTC cua Be>Tal chinh ban hanh nqay 7 thanq 12 narn 2009 vaThong tll' s6 89/2013/TT-BTC ban hanh ngay 28 thang 6 narn 2013 sua d6i, b6 sung Thongtu s6 228/2009/TT-BTC. Chi ti~t co sa danh gia Sl,l'giam gia cua cac khoan rnuc d~u tll' dll'Q'ctrinh bay nhv dll'&i day:
86i v&i chLYngkhoan niem y~t
Cac khoan d~u tll' vao chunq khoan niern y~t dll'Q'cghi nhan theo gia g6c phu hop v&i Chu~nrnuc K~ toan Viet Nam, neu xet th~y co b~ng chLYngkhach quan vi; vlec giam gia thi trll'angso v&i gia dang hc;3Chtoan tren s6 sach k~ toan thi ph~n giam gia dll'Q'ctinh b~ng khoan chenhI~ch giO'agia tri ghi s6 va gia thl,l'Ct~ thi trll'ang cua chLYngkhoan tc;3ithai dillm I~p bao cao taichinh theo cong thLYCquy dinh trong Thong tll' s6 228/2009/TT-BTC va Thong tll' s689/2013/TT-BTC nhll' sau:
MLYCdl,l' phOnggiam gia d~u tll' =chLYngkhoan
s6 11I'Q'ngchLYngkhoan giam giatai thai diem
kh6a s6 bao caotai chinh
xGia chLYngkhoan hachtoan tren s6
k~ toan
Gia chLYngkhoanthll'c te tren thi
tmang tc;3ithai di~mkh6a s6 bao cao tai
chinh
86i v&i chLYngkhoan chll'a niem yet (OTC)
86i v&i chLYngkhoan chll'a niem yet, nhO'ng phll'O'ng phap dll'&i day dll'Q'Csu dl,Jngde tinhgia tri hQ'pIy phl,JCVl,Jcho vi~c so sanh v&i gia tri ghi s6 nh~m xac dinh mLYCt6n th~t dl,l'phong:
II> 86i v&i cac chLYngkhoan cua cac cong ty chll'a niem yet tren thi trll'ang chLYngkhoannhll'ng da dang ky giao dich tren thi trll'ang giao dich cua cac cong ty dc;3ichung chll'aniem yet (UPCom) thi gia tri thi tmang dll'Q'cxac dinh 113gia dong cua tren h~ th6ng tc;3ingay I~p dl,l' phong.
II> 86i v&i cac chLYngkhoan eua cac cong ty chll'a dang ky giao dich tren thi trll'ang giaodich cua cac cong ty dc;3ichung chll'a niem yet (UPCom) thi gia tri thi trll'ang dll'Q'c xacdinh 113gia trung binh tren cO'sa tham khao bao gia dll'Q'c cung c~p bai t6i thillu ba (03)cong ty chLYngkhoan co quy mo I&n va uy tin tren thi trll'ang chlYng khoan.
86i v&i cac chLYngkhoan chll'a co gia tham chieu lam cO'sa trich I~p dl,l' phong, T6ng Congty xem xet su dl,Jnggia tri s6 sach cua chLYngkhoan.
-£-
20
Tong Conq ty Co phan Bao hiern Ouan £)Oi
THUY~T MINH sAo cAo TAl CHfNH QUY II (ti~p theo)tai ngay 30 thtmg 06 nam 2020
S09a - DNPNT
3. cAc cHiNH sAcH K~ ToAN CHO YI::U (ti~p theo)
3.8 D§u tIPtai chinh (tiep theo)
3.8.5 Ol! ph6ng giam gia cJtlU tir (tiep theo)
£)~UtLl'gop v6n vao cac t6 chLi'ckinh t~
£)6i voi cac khoan v6n gop cua doanh nghi$p vao cac t6 chuc kinh t§ va cac khoan d~u tLl'dai han khac, phai trfch lap dl,l'ph6ng neu t6 chirc kinh t~ rna doanh nghi$p dang d~u tu bi 10(tn) truonq hop 10theo k~ hoach da dLl'qc xac dinh trong phuonq an kinh doanh truce khid~u tu).
MLi'ctrlch t6i da cho mOi khoan d~u tu tai chinh bciings6 v6n da d~u tLl' va tlnh theo congthuc dLl'qc neu trong Thong tLl' s6 228/2009/TT-STC va Thong tLl' s6 89/2013/TT-STC nhLl'sau:
MLi'cdLl'ph6ng t6nth~t cackhoan d~u tU'tai chfnh ~
V6n gop thl,l'c t~= ua cac ben t~i t6
chLi'ckinh t~_ V6n chu so] x
hCl'uthl,l'c co
V6n d~u tLl'cua T6ngCong ty
T6ng v6n gop thl,l'ct§ cua cac ben t~i t6
ch(l'c kinh t§
Can cLi'd~ I~p dl,l' ph6ng khi v6n gop thl,l'c t§ cua cac ben t~i t6 chLi'ckinh t~ Ian hO'nv6n chuso hCl'uthl,l'c co t~i thai di~m bao cao tai chfnh cua t6 chLi'ckinh t~.
3.9 Cac khoan phai tra va chi phi trich trU'&c
Cac khoan phai tra va chi phf trfch trLl'ac dLl'qc ghi nh~n cho s6 ti~n phai tra trong tLl'O'nglailien quan den hang hoa va dich Vl,J da nh~n dLl'qc khong phl,JthuQc vao vi$c T6ng Cong ty danh~n dLl'qc hoa dO'ncua nha cung cap hay chLl'a.
-A
3.10 Lgri ich nhfm vien
(
T
Trq c~p hLl'Utrf dU'qc Sao hi~m Xa hQiVi$t Nam tra cho nh~mvien cua T6ng Cong ty da nghihLl'u.T6ng Cong ty co trach nhi$m dong gop m(>tph~n vao khoan trq c~p nay bciingcach dongbao hi~m xa hQi hang tMng cho CO'quan Sao Hi~m Xa hQia mLi'c 17,5% ILl'O'ngcO'ban cuanMn vien.
21
Tong Conq ty Co phan Sao hiern Ouan 8Qi
THUY~T MINH BAa cAo TAl CHfNH OUY II (tiep theo)t<;lingay 30 thanq 06 narn 2020
B09a - DNPNT
3. cAc CHiNH SACH K~ ToAN CHI) Y~U (tiep theo)
3.11 Cae quy dl,l'phong nghi~p v(J
DI,f phOngnqhiep vu OlJ'Q'cI~ptheo cac quy dmh va hlJ'cYngdan trong Thong tlJ's6 50/2017/TTBTC do BOTal chinh ban hanh nqay 15 thang 5 narn 2017 hlJ'cYngdan thi hanh Nghi dinb s673/2016/N£)-CP ngay 01/7/2016 cua Chinh phu quy oinh chi ti~t thi hanh Luat Kinh doanhbao hi~m va t.uat sua o6i, b6 sung mot s6 oi~u cua t.uat Kinh doanh bao hi~m. PhlJ'O'ngphaplap dl,f ph6ng va cac gia dinh dung khi tfnh dl,f ph6ng nqhiep vu cua moi leal san pharn oaOlJ'Q'cBo Tai chlnh phe duyet khi san pharn OlJ'Q'cphat hanh.
Cu th~ phuonq phap trlch I~p dl,f ph6ng nhu sau:
3.11.1 DI,f ph6ng nghi¢p vu o6i voi bao hi~m phi nhan thQ:
(i) DI,f ph6ng phi chua oU'Q'choong
DI,f ph6ng phi chlJ'aOlJ'Q'chlJ'eYngOlJ'Q'ctrich I~p tlJ'O'ngLl'ngvcYitrach nhi¢m giQ>l<;Iicua doanhnghi¢p bao hi~m xac oinh theo khoan 1 oi~u 17 ml,lC2 chlJ'O'ngIII thong tlJ'50/2017ITT-BTC.
HQ'po6ng bao hi~m, tai bao hi~m c6 thai h<;lntl) 01 nam treYxu6ng: phlJ'O'ngphap trichI~p theo ty I¢ ph~n tram cLlat6ng phi bao hi~m quy oinh t<;liti~t a, oi~m 3.1 khoan 3 oi~u17 ml,lc 2 chlJ'O'ngIII thong tlJ'50/2017ITT-BTC;HQ'po6ng bao hi~m, tai bao hi~m c6 thai h<;lntren 01 nam: phlJ'O'ngpMp trich I~p theotl)ng ngay quy oinh t<;lig<;lcho~u d6ng th(J>3, ti~t b oi~m 3.1 khoan 3 oi~u 17 ml,lc 2chlJ'O'ngIII thong tlJ'50/2017/TT-BTC.
(ii) DI,f ph6ng b6i thU'&ng
DI,f ph6ng b6i thlJ'O'ngcho cac t6n th~t oa phat sinh thuoc trach nhi¢m bao hi~m nhlJ'ngo~ncu6i nam tai chinh chlJ'aOlJ'Q'cgiai quyM OlJ'Q'ctrich I~p cho tl)ng nghi¢p Vl,lbao hiem theophlJ'O'ngphap lJ'cYctfnh s6 ti~n b6i thlJ'ang cho tl)ng Vl,lt6n th~t thuoc trach nhi¢m bao hi~moa thong bao ho~c yeu c~u o6i b6i thlJ'O'ngnhlJ'ng o~n cu6i nam tai chinh chlJ'a OlJ'Q'cgiaiquy~t quy oinh t<;liTi~t a, £)i~m 3.2, Khoan 3 £)i~u 17 Ml,lc2 Thong tlJ' s6 50/2017/TT-BTC cLlaBo rai chinh.DI,f ph6ng b6i thlJ'ang cho cac t6n th~t oa phat sinh thuoc trach nhi¢m bao hi~m nhlJ'ngchlJ'athong bao ho~c chlJ'a yeu du o6i b6i thlJ'ang:
Thl,fc hi¢n theo noi dung cong van s6 8475/BTC-OLBH v~ vi¢c thay o6i phlJ'O'ngphap trichI~p dl,f ph6ng nghi¢p Vl,lngay 171712018 cLla BTC: Trich I~p theo ty I¢ 3% phi bao hi~m o6ivoi tl)ng nghi¢p Vl,lbao hi~m theo quy oinh t<;lig<;lcho~u d6ng th(J>hai Ti~t a £)i~m 3.2 Khoan3 £)i~u 17 va Ti~t b £)i~m 3.3 Khoan 3 £)i~u 19 Thong tlJ' s6 50/2017 ITT -BTC ngay 15/5/2017cLla BTC hlJ'cYngdan thi hanh Nghi oinh s6 73/2016/N£)-CP ngay 01/7/2016 cLla Chinh phLlquy oinh chi ti~t thi Mnh Lu~t kinh doanh bao hiem va Lu~t sCfao6i, b6 sung mot s6 oi~u cLlaLu~t Kinh doanh bao hi~m.
I;;;
22
Tong Cong ty Co phan Sao hiern Ouan 80i
THUY~T MINH BAo cAo TAl CHfNH Ol/Y II (ti~p theo)tai nqay 30 thang 06 narn 2020
B09a - ONPNT
3. cAc cHiNH SACH K~ ToAN CHU Y~U (tiep theo)
3.11 Cae quy dl,l' phOng nghi~p v(J (tiep theo)
3.11.1 01,1' phonq nghi~p vu d6i voi bao hi~m phi nhan tho (tiep theo):
(iii) Dir phOng dao dOng Ian
Trich I~p dl,l' phonq b6i thU'ong cho cac dao dQngIan v~ t6n th~t hang nam theo ty I~ 1% phibao hi~m giG>lai cua t~t ca cac nghi~p vu theo quy dinh tai qach d~u dong thu 2 ti~t a, di~m3.3 khoan 3 £)i~u 17 rnuc 2 chuonq III thong tU'50/2017ITT-BTC.
3.11.2 01,1' ph6ng nghi~p vu d6i vai bao hiern sire khoe
(i) Ol,f ph6ng phi cnue auoc hoong
Ap dl,lng cho cac hop d6ng bao hi~m co thai han tu 01 narn tro xu6ng: phvonq phap trichlap theo ty I~ phan tram cua t6ng phi bao hiem (tren cO'sa phi bao hi~m gQp)quy dinh ti?iti~ta, di~m 3.1 khoan 3 di~u 17 ml,lC2 chU'O'ngIII thOng tU'50/2017/TT-BTC.
(ii) Ol,f ph6ng toan h9C
Ap dl,lng cho cac hQ'pd6ng bao hi~m c6 thai hi?n tren 01 nam: phU'O'ngphap trich I~p theotung ngay (tren cO'sa phi bao hi~m gQP)ap dl,lng cho toan bQcac hQ'pd6ng bao hi~m suckhoe co thai hi?ntren 1 nam theo quy dinh ti?i ti~t a diem 3.1 khoan 3 di~u 19 ml,lC2 chU'O'ngIII thOng tU' 50/20171TT-BTC va gi?ch d~u dong thu 2 ti~t b di~m 3.1 khoan 3 di~u 19 ml,lC2chU'O'ngIII thong tU'50/2017ITT-BTC.Trong trU'ong hQ'pk~t qua trich I~p dl,l' phong cho cac hQ'pd6ng bao hiem suc khoe co thaihi?ntren 1 nam theo phU'O'ngpMp trich I$p tung ngay th~p hO'nk~t qua trich I~p theo phU'O'ngphap h~ s6 thai hi?n 118 quy dinh ti?i gi?chd~u dong thu nh~t ti~t b di~m 3.1 khoan 3 £)i~u 17ml,lC2 chU'O'ngIII thong tU'50/2017/TT-BTC, MIC se ap dl,lng trich I~p theo phU'O'ngphap h~s6 thOi hi?n 1/8 d~ dam bao tuan thu quy dinh ti?i ti~t a diem 3.1 khoan 3 £)i€!u19 thong tU'nay.
(iii)OI,fph6ng b6i thLP&ng
01,1' phong b6i thU'ong cho cac t6n th~t da phat sinh thu9C trach nhi~m bao hiem nhU'ngd~ncu6i nam tai chinh chU'a dU'Q'cgiai quy~t: trich theo phU'O'ngpMp tung h6 sO'vai muc trichI~p dU'Q'ctinh tren cO'sa th6ng ke s6 ti€!nbao hi~m c6 the phai tra cho tung h6 sO'da thOngbao ho~c da yeu c~u doi b6i thU'ong nhU'ngd~n cu6i nam tai chinh chU'adU'Q'cgiai quy~t theoquy dinh ti?iti~t a diem 3.3 khoan 3 8i€!u 19 ml,lC2 chU'O'ngIII thong tU'50/2017/TT-BTC.
01,1' phong b6i thU'ong cho cac t6n th~t da pMt sinh thuQc trach nhi~m bao hiem nhU'ngchU'athOng bao ho~c chU'ayeu c~u doi b6i thU'ong:Thl,l'c hi~n theo nQi dung cong van s6 8475/BTC-OLBH v€!vi~c thay d6i phU'O'ngpMp trichI~p dl,l' phong nghi~p Vl,lngay 171712018 cua BTC: Trich I$p theo ty I~ 3% phi bao hiem d6ivai tung nghi~p Vl,lbao hi~m theo quy dinh ti?igC?chd~u dong thu hai Tiet a £)iem 3.2 Khoim3 £)i€!u17 va Ti~t b £)i~m 3.3 Khoan 3 £)i~u 19 Thong tU's6 50/20171TT-BTC ngay 15/5/2017cua BTC hU'ang dan thi hanh Nghi dinh s6 73/2016/N£)-CP ngay 01/7/2016 cua Chinh phuquy dinh chi ti~t thi hanh Lu~t kinh doanh bao hi~m va Lu$t sua d6i, b6 sung mQts6 di€!ucuaLu~t Kinh doanh bao hi~m.
:
23
Tong Conq ty Co phan Bao hiern Ouan f)Qi
THUY~T MINH sAo cAo TAl CHINH QUY II (ti~p theo)t<;1ingay 30 thang 06 narn 2020
S09a - DNPNT
(iv)OI,fphong aam oeo can adi
Trlch lap theo ty I~ 1% phi bao hi~m giCYlai cua nghi~p vu bao hiern sue khoe theo quy dinhtai g<;1chd~u dong thu 2 ti~t a, di~m 3.3 khoan 3 £)i~u 17 rnuc 2 chvonq III thong tU'50/2017/TT-STC.
3.12 cac nghi~p v~ bang ngo{Ji t~
Cac nghi~p vu phat sinh b~ng cac don vi tien t~ khac voi don vi tien t~ k~ toan cua TOngCong ty dU'O'chach toan theo ty gia giao dich thuc t~ vao nqay phat sinh nqhiep vu theonguyen t~c sau:
Nghi~p vu lam phat sinh cac khoan phai thu duoc hach toan theo ty gia mua cua nganhang thU'O'ngrnai noi TOng Cong ty chi dinh khach hang thanh toan;
Nghi~p Vl,l lam pMt sinh cac khoim phai tra dU'O'ch<;1chtoan theo ty gia ban cua nganhang thU'O'ngm<;1inO'iTOng Cong ty dl,l'ki~n giao dich;
Giao dich g6p von ho~c nhi)lnvon g6p dU'O'ch<;1chtoan theo ty gia mua ngo<;1it$ cua nganhang nO'idoanh nghi$p ma tal khoan d~ nhi)lnvon cua nha d~u tU';va
Giao dich mua s~m tal san ho~c cac khoan chi phi dU'O'cthanh toan ngay b~ng ngo<;1it~(khong qua cac tai khoan phai tra) dU'O'chi;lChtoan theo ty gia mua cua ngan hang thU'O'ngm<;1inO'iTOng Cong ty thl,l'c hi~n thanh toan.
T<;1ingay k~t thuc ky k~ toan, cac khoan ml,lc tien t~ c6 goc ngo<;1it$ dU'O'cdanh gia l<;1itheo tygia giao dich thl,l'c t~ t<;1ingay cua bang can doi k~ toan theo nguyen t~c sau:
Cac khoan ml,lCtien t~ dU'O'cphan 10<;1ila tai san dU'O'ch<;1chtoan theo ty gia mua cuangan hang thU'O'ngm<;1inO'iTOng Cong ty thU'cmgxuyen c6 giao dich; va
Cac khoan ml,lCtien t~ dU'O'cphan 10<;1ila nO'phai tra dU'O'ch<;1chtoan theo ty gia ban cuang1~mhang thU'O'ngm<;1inO'iTOngCong ty thU'ang xUYEmc6 giao dich.
Tflt ca cac khoan cMnh I$ch ty gia thl,l'c t~ ph,H sinh trong ky va cMnh I~ch do danh gia l<;1iso dU' ti~n t~ c6 goc ngo<;1it~ cuoi ky dU'O'ch<;1chtoan vilo bao cao k~t qua hO<;1tdQng kinhdoanh giCYanien dQ.
24
Tong Cong ty Co phan Bao hiern Ouan D<)iTHUY~T MINH sAo cAo TAl CHINH QU'? II (ti§p theo)tai ngay 30 thanq 06 narn 2020
S09a - ONPNT
3. cAc cHiNH SACHK~ loAN CHUY~U (ti§p theo)
3.13 Phan ph6i lQ'inhu~n thuan sau thue thu nh~p doanh nghiijp
Looinhuan thuan sau thue thu nhap doanh nghi~p c6 th~ dU'OOcchia cho cac nha d§u tU'/c6dong sau khi dU'OOc£)~i h¢i d6ng c6 dong phe duyet va sau khi da trich I~p cac quy va chi trathu lao cho H¢i d6ng quan tr] theo £)i~u I~ T6ng Cong ty va cac quy dinh cua phap luat VietNam.
T6ng Cong ty trich lap cac quy sau hi loi nhuan thuan sau thue thu nhap doanh nghi~p cuaT6ng Cong ty theo d~ nqh] cua H¢i d6ng Ouan tr] va dU'OOCcac c6 dong pne duyet tai Dai hQid6ng c6 dong thU'ang nien.... Quy dl,l' trCPb~t bu¢c dU'OOctrich I~p vai ml,lCdich b6 sung v6n di~u I~ va dam bao kha
nang thanh toan cua T6ng Cong ty. Quy dl,l' trCPb~t bu¢c dU'OOctrich I~p b~ng 5% Iooinhu~n sau thu§ hang nam, va s6 dU't6i da la 10% v6n di~u I~ theo Nghi dinh 73/2016/N£)CP ngay 1 tMng 7 nam 2016 ban hanh boi S¢ rai Chinh.
... Quy khen thU'ong phuc IooidU'OOctrich I~p d~ khen thU'ong, khuy§n khich v~t chM, demI~i Iooiich chung va nang cao phuc Iooicho cong nhan vien.
... Quy d§u tU' phat tril!n dU'OOctrich I~p tli Iooinhu~n sau thu§ thu nh~p doanh nghi~p vadU'OOCSLY dl,lng vao vi~c d~u tU'mo r¢ng quy mo san xu~t, kinh doanh ho~c d~u tU'chi~usau cua doanh nghi~p.
3.14 Ghi nh~n doanh thu
Ooanh thu dU'OOcghi nh~n khi T6ng Cong ty c6 kha nang nh~n dU'OOccac Iooiich kinh t~ c6 thl!xac dinh dU'oocm¢t cach ch~c ch~n. Cac di~u ki~n ghi nh~n Cl,lthl! sau day cOng phai dU'OOcdap ling trU'ac khi ghi nh~n doanh thu:
(i) Daanh thu phi Ma hiem goc
Ooanh thu phi bao hil!m g6c dU'OOcghi nMn theo quy dinh t~i Thong tU' s6 50/2017/TT-STCngay 01 thang 07 nam 2017 ("ThOng tU' s6 50") hU'ang d~n ch~ d¢ tai chinh d6i vai doanhnghi~p bao hil!m, doanh nghi~p tai bao hil!m, doanh nghi~p moi giai bao hi~m va chi nhanhdoanh nghi~p bao hil!m phi nhan tho nU'ac ngoai.
Theo d6, doanh thu phi baa hil!m g6c dU'OOcghi nh~n khi dap ling dU'oocnhCPngdi~u ki~n sau:(1) hOOpd6ng da dU'OOcgiao k§t giCPadaanh nghi~p kinh doanh bao hiem va ben mua bao hil!mda d6ng du phi bao hil!m; (2) c6 b~ng chling v~ vi~c hoopdong bao hil!m da dU'OOcgiao k§t vaben mua bao hil!m da d6ng du phi baa hil!m va (3) Khi hoopdong bao hil!m da giao k~t, doanhnghi~p bao hil!m phi nMn tho, chi nhanh nU'ac ngoai c6 thea thu~n vai ben mua bao hil!m v~thai h~n thanh toan phi bao hil!m (bao g6m ca thai gian gia h~n). Thai h~n thanh toan phibao hil!m phai dU'OOcquy dinh trong hoopd6ng bao hil!m. Theo Thong tU' 50, thai h~n thanhtoan phi bao hiem khOng qua 30 ngay ke tli ngay hoopd6ng bao hi~m c6 hi~u Il,l'c.TrU'anghOOpd6ng phi bao hil!m theo ky, T6ng Cong ty h~ch toan doanh thu khoan phi bao hiem cuaky d6ng phi bao hil!m dau tien khi hoopd6ng bao hiem co hi~u Il,l'cva chi h~ch toan doanh thukhoan phi bao hil!m cua cac ky dong phi bao hiem ti§p theo khi ben mua bao hiem da d6ngdu phi bao hiem theo thea thu~n t~i hoopd6ng bao hil!m. TrU'ang hoopben mua bao hiemkhong d6ng du phi bao hil!m theo thai h~n thanh toan phi bao hil!m, hoopd6ng bao hiem setl,l' ch~m dlit hi~u Il,l'ckhi h~t thai h~n thanh toan phi bao hiem.
Phi bao hiem nh~n trU'ac khi chU'ad~n h~n t~i ngay cu6i ky k~ toan dU'OOcghi nh~n vao "Ooanhthu chU'athl,l'c hi~n ng~n h~n" tren bang can d6i k~ toano
,
NhCPngkhoan ho~mhOGlcgiam phi bao hi€lm g6c 103 cac khoim giam trli doanh thu va dU'ooctheo doi, cu6i ky k~t chuyen VaGtal khoan doanh thu phi bao hiem g6c de tinh doanh thuthuan.
25
Tong Cong ty Co phan Sao hiernOuan f)QiTHUY~T MINH BAa cAo TAl CHINH QUY II (ti~p theo)tal ngay 30 thanq 06 narn 2020
BOga - DNPNT
3. cAc cHiNH SACH K~ ToAN CHUY~U (ti~p theo)
3.14 Ghi nh~n doanh thu (tiep theo)
(ii) TifJnlai
Doanh thu oU'Q'cghi nhan khi ti~n lai phat sinh tren co sa don tlch (c6 tfnh o~n loi t(J>crna talsan dern lai) trCrkhi kha nang thu hoi tien lai khOngchac chan.
(iii) cd toe
C6 tuc va loi nhuan OU'Q'Cchia OU'Q'Cghi nhan ta doanh thu khi quyen lQ'iOU'Q'Cnhan c6 t(J>chay lQ'inhuan oU'Q'cchia cua T6ng Cong ty voi tU' each la nha o~u tu oU'Q'cX8Cdinh. Theoquy dinh tai Thong tu 56 200/20 14/TT-BTC, T6ng Cong ty khong ghi nhan doanh thu d6i vaiphan c6 t(J>coU'Q'ctra b~ng c6 phieu va c6 phi~u thU'ang rna chi cap nhat 56 1U'Q'ngc6 phi~utheo doi nqoai bang.
(iv) Doanh tnu khac
Cac khoan doanh thu khong thU'cyngxuyen ngoai cac doanh thu lien quan o~n hO<;ltoong baohi~m, ti~n lai, c6 t(J>cnhU' thu nh~p tCrthanh Iy, nhU'Q'ngban tai san c6 dinh, thu ti~n ph<;ltkhach hang vi ph<;lmhQ'poong, thu cac khoan nQ'kh6 ooi oa XLYIy x6a 56...
3.15 Ghi nh~n chi phi
(i) Chi boi thU'&ng
Chi phi boi thU'cyngoU'Q'cghi nh~n khi ho sO'boi thU'cynghoan t~t va oU'Q'cn~U'CYic6 th~mquy~n phe duy$t. NhCmgVl,l boi thU'cyngchU'aoU'Q'cphe duy$t t<;lithai oi~m cuoi ky oU'Q'ccoila chU'agiai quy~t va oU'Q'cthong ke d~ trich I~p dl,l' phong boi thU'CYng.
(ii) Chi hoa hong
Hoa hong cua moi IO<;lisan ph~m oU'Q'ctfnh theo ty phfm tram tren doanh thu phi bao hi~mg6c theo quy oinh t<;liThong tU'56 50/2017/TT-BTC ngay 1 thang 7 nam 2017 do BOTai Chinhban hanh. Chi phi hoa hong oU'Q'cphan b6 va ghi nh~n tren bao cao k~t qua hO<;ltoong kinhdoanh trong ky tU'O'ng(J>ngvai phi bao hi~m oU'Q'chU'cYng.
(iii) Chi phi h6 trQ' cTf)i19
Chi ho trQ'o<;liIy bao hi~m phi nhan thQ, bao hi~m s(J>ckhoe oU'Q'cchi tU'O'ng(J>ngvai cac hQ'poong bao hi~m oa khai thac oU'Q'ctrong nam tai chinh khong VU'Q'tqua 50% ty 1$hoa hongthu¢c tCrngIO<;linghi$p Vl,l bao hi~m.
26
T6ng Cong ty C6 phan Bao hi~m Ouan f)Qi
THUY~T MINH sAo cAo TAl CHfNH QUY II (tiep theo)tal ngay 30 thang 06 narn 2020
S09a - DNPNT
3. cAc cHiNH SACH KE ToAN CHU YEU (tiep theo)
3.15 Ghi nh~n chi phi (tlep theo)
(iv) Chi phi qulm 1'1daanh nghi~p
Chi phi quan Iy doanh nghi$p duoc ghi nhan khi phat sinh.
(v) Thue [ai san
Cac khoan ti~n thue theo hop d6ng thue hoat d¢ng dU'Q'chach toan vao ket qua hoat d¢ngkinh doanh trong ky theo phuonq phap dU'angthang trong thai han cua hop d6ng thue.
(vi) Chi phi khac
Cac chi phi phat sinh do cac su' kien hay cac nghi$p vu bi$t voi cac heat d¢ng thong thU'angcua cac doanh nghi$p va co th~ g6m: chi phi thanh Iy, nhU'Q'ngban TSCB, cac khoan thu d6ilau ngay khOng t~t toan dU'Q'c,ti~n phat phal tra do vi pharn hop dOng kinh te, phat hanhchinh ...
(vi) Chi phi vay
Chi phi vay dU'Q'cghi nhan la m¢t chi phi trong nam khi chi phi nay pMt sinh, ngo<;litfli trU'anghQ'pchi phi vay lien quan den cac khoan vay cho ml,lCdich hlnh thanh tai san du di~u ki$n thikhi d6 chi phi vay se dU'Q'cvon hoa va dU'Q'Cghi vao nguyen gia cac tai san nay.
3.16 Ghi nh~n hO{lt di)ng kinh doanh tili bao hi~m
(i) NhU'Q'ngtai Ma hiem
Phi nhU'Q'ngtai bao hi~m theo cac thea thu~n tai bao hi~m co dinh dU'Q'Cghi nh~n khi doanhthu phi bao hi~m goc n~m trong ph<;lmvi cac thea thu~n nay da dU'Q'cghi nh~n.
Phi nhU'Q'ngtai bao hi~m t<;lmthai dU'Q'Cghi nh~n khi hQ'pdOngtai bao hi~m t<;lmthai da dU'Q'Cky ket va doanh thu phi bao hi~m goc n~m trong ph<;lmvi hQ'pd6ng nay da dU'Q'cghi nh~n.
Thu b6i thU'ang nhU'Q'ngtai bao hi~m dU'Q'Cghi nh~n khi co b~ng chLi'ng hi$n hCi'uv~ nghiaVl,lcua ben nh~n tai bao hi~m.
Hoa hOng nhU'Q'ngtai bao hi~m dU'Q'Cghi nh~n khi phi nhU'Q'ngtai bao hi~m dU'Q'Cghi nh~n.Cuoi ky ke toan, khoan hoa hOng bao hi~m chU'adU'Q'ctinh vao doanh thu ky nay tU'O'ngLi'ngvoi doanh thu phi bao hi~m, chi phi nhU'Q'n9tai bao hi~m chU'a dU'Q'chU'ong phai dU'Q'cxacdinh d~ chuy~n sang phan bOvao cac ky ke toan sau theo phU'O'ngphap trich I~p dll ph6ngphi bao hi~m da dang ky voi S¢ rai chinh.
(ii) NMn tai Ma hiem
Nh~n tai bao hi~m theo cac thea thu~n tai bao hi~m co dinh:Ill> Thu nh~p va chi phi lien quan den cac hO<;ltd¢ng nh~n tai bao hi~m theo cac thea thu~n
tai bao hi~m co dinh dU'Q'Cghi nh~n khi nh~n dU'Q'ccac bang thanh toan tti cac cong tynhU'Q'ngtai bao hi~m. T<;Iithai di~m I~p bao cao tai chinh , doanh thu va chi phi lien quanden nhCi'nggiao dich n~m trong ph<;lmvi cua cac thea thu~n tai bao hi~m co dinh nhU'ngchU'anh~n dU'Q'cbang thanh toan tti cac cong ty nhU'Q'ngtai bao hi~m se dU'Q'cU'oc h<;lchtoan dlla tr€mso li$u thong ke va so li$u U'oc tinh cua TOng Cong ty.
27
Tong Cong ty Co phan Bao hiem Ouan DQi
THUY~T MINH sAo cAo TAl CHiNH QUY II (tiep theo)tal ngay 30 thimg 06 narn 2020
SOga - DNPNT
3. cAc cHiNH SACHKE loAN CHUYEU (tiep theo)
3.16 Ghi nh~n hO{lt di)ng kinh doanh t,H bao hi~m (tiep theo)
(ii) Nh~n tei Mo hiem (tiep theo)
Nhan tal bao hi~m theo cac hop d6ng tai oao hi~m tarn thai:
IIJ. Doanh thu ph! nh~n tai bao hi~m dll'Q'cghi nhan khi hop d6ng tal bao hi~m tam thai dadll'Q'Cky k~t va da nhan dll'Q'cbang ke thanh toan (d6i voi tCmgthea thuan tai bao hi~mtarn thai) tLf conq ty nhll'Q'ngtal bao hi~m;
IIJ. Chi b6i thll'ang nhan tal bao hi~m dll'Q'Cghi nhan khi phat sinh nghia Vl,JbOithll'ang theocam k~t va nhan dll'Q'cbang ke thanh toan tLf cong ty nhll'Q'ngtal bao hiem; va
IIJ. Hoa hOng nh~n tai bao hi~m dll'Q'cghi nh~n khi ch~p nh~n thea thu~n nh~n tai bao hi~mva nh~n dll'Q'cbang ke thanh toan tLf cong ty nhll'Q'ngtai bilO hi~m. Cu6i ky k~ toan, khoanhoa hOng bao hi~m chll'a dll'Q'ctinh vao chi phi ky nay tll'O'ng Cmg vai doanh thu phi baohi~m, chll'a dll'Q'chll'ang phai dll'Q'cxac dinh d~ chuy~n sang ph~mb6 vao cac ky k~ toansau theo phll'O'ng phap trich I~p dl,J'ph6ng phi bao hi~m da dang ky vai So Tai chinh.
3.17 Thue
Thu{Jthu nh~p hi~n Mnh
Tai san thu~ thu nh~p va thu~ thu nh~p phai nop cho nam hit;'mhanh va cac nam tmac dll'Q'cxac dinh bang s6 ti~n dl,J'ki~n phai nop cho (ho~c du'Q'cthu hOi tLf) cO'quan thu~, dl,J'atrencac mlfc thul! su~t va cac lu~t thul! c6 hi~u ll,J'cdl!n ngay k~t thuc ky k~ toan.
Thul! thu nh~p hi~n hanh dll'Q'cghi nh~n vao kl!t qua hO<;ltdong kinh doanh ngo<;litrLf trll'anghQ'pthu~ thu nh~p phat sinh lien quan d~n mot khoan ml,Jcdll'Q'c ghi th~ng vao v6n chu sohQ>u,trong trll'ang hQ'pnay, thul! thu nh~p hi~n hanh cOng dll'Q'cghi nh~n trl,J'cti~p vao v6nchu so hQ>u.
Doanh nghi~p chi dll'Q'c bu trLf cac tai san thul! thu nh~p hi~n Mnh va thu~ thu nh~p hi~nhanh phai tra khi doanh nghi~p c6 quyen hQ'pphap dll'Q'c bu trLf giQ>atai san thu~ thu nh~phi~n hanh vai thu~ thu nh~p hi~n hanh phai nop va doanh nghi~p dl,J'dinh thanh toan thul!thu nh~p hi~n hanh phai tra va tai san thu~ thu nh~p hi~n hanh tren cO'so thu~n.
Thul! thu nMp hoan l<;Iidll'Q'c xac dinh cho cac khoan cMnh I~ch t<;lmthai t<;lingay I~p ban~can d6i k~ toan tren cO'so tinh thu~ thu nh~p cua cac tai san va nQ'phai tra va gia tri ghi socua chung cho ml,Jcdich I~p bao cao tai chinh .
Thu~ thu nh$p hoM l<;Iiphai tra dll'Q'cghi nh~n cho t~t ca cac khoan chenh I~ch t<;lmthai chiuthu~, ngo<;litrLf:IIJ. Thul! thu nh~p hoan l<;Iiphai tra phat sinh tLf ghi nh~n ban d~u cua mot tai san hay nQ'
phai tra tLf mot giao dich ma giao dich nay khong c6 anh hll'ang d~n lQ'inhu~n k~ toan valQ'inhu~n tinh thu~ thu nh~p (ho~c 10 tinh thu~) t<;lithai diem pMt sinh giao dich;
IIJ. Cac chenh I~ch t<;lmthai chiu thu~ giln lien vai cac khoan d~u tll' vao cong ty con, congty IiEm kl!t va cac khoan v6n g6p lien doanh khi do~nh n~hi~p c6 kha nang ki~m soat thaigian ho~mnh~p khoan chenh I$nh t<;lmthai va chac chan khoan cMnh I~ch t<;lmthai sekhong dll'Q'choan nh~p trong tll'O'ng lai c6 th~ dl,J'doan.
28
Tong Conq ty Co phan Bao hi~m Ouan 8QiTHUY~T MINH sAo cAo TAl CHINH QUY II (ti~p theo)tal ngay 30 thang 06 nam 2020
SOga- DNPNT
3. cAc cHiNH SACHKE ToAN CHUYEU (ti~p theo)
3.17 Thu~ (tiep theo)
Thu{Jthu nh~p noen tei (tiep theo)
rai san thue thu nhap hoan I~i can dU'Q'cghi nnan cho tM ca cac chenh lech tarn thai dU'Q'Ckhau tnr, gia tr] dU'Q'ckh~u tnr chuyen sang cac nam sau cua cac khoan 10 tinh thue va cackhoan uu dai thue chua SLr dunq, khi chac ch~n trong tuonq lai se co loi nhuan tinh thu~ d~SLr dunq nhCmgchenh I$ch tarn thai dU'Q'Ckh~u tru, cac khoan 10 tinh thu~ va cac uudai thu~chua SLr dl,lng nay, ngo~i trCr:II> Tal san thue hoan lai phat sinh tCrghi nhan ban d~u cua mot tai san hoac no phal tra tCr
mot giao dlch ma giao dlch nay khong co anh hU'ang d~n lQ'inhu~n k~ toan va lQ'inhu~ntinh thu~ thu nMp (ho~c 10 tinh thu~) t<;lithai di~m phat sinh giao dlch;
II> T~t ca cac chenh I$ch t~m thai dU'Q'Ckh~u trCrphat sinh tCrcac khoan d~u tU' vao caccong ty con, cOng ty lien k~t va cac khoan v6n gop lien doanh khi ch~c ch~n la chemhI$nh t<;lmthai se dU'Q'choan nh~p trong tU'O'nglai co th~ dl,l' doan dU'Q'cva c6 lQ'inhu~nchlu thu~ d~ SLr dl,lng dU'Q'ckhoan chenh I$ch t<;lmthai do.
Gia trl ghi so cua tai san thu~ thu nh~p doanh nghi$p hoan l<;Iiphai dU'Q'cxem xet l<;Iivao ngayk~t thuc ky k~ toan va phai giam gia trl ghi so cua tai san thu~ thu nh~p hoan I~i d~n mlJocbaodam ch~c ch~n co du lQ'inhu~n tinh thu~ cho phep lQ'iich cua mot ph~n ho~c toan bo tai santhu~ thu nh~p hoan I<;IidU'Q'cSLr dl,lng. Cac tai san thu~ thu nh~p doanh nghi$p hoan I~i chU'adU'Q'cghi nh~n trU'oc day dU'Q'Cxem xet l<;Iivao ngay k~t thuc ky k~ toan va dU'Q'cghi nh~nkhi ch~c ch~n co du lQ'inhu~n tinh thu~ trong tU'O'nglai d~ c6 th~ SLr dl,lng cac tai san thu~thu nh~p hoan I~i chU'a ghi nh~n nay.
rai san thu~ thu nh~p hoan l<;Iiva thu~ thu nh~p hoan l<;Iiphai tra dU'Q'cxac dlnh theo thu~su~t dl,l' tinh se ap dl,lng cho ky k~ toan khi tai san dU'Q'cthu h6i hay nQ'phai tra dU'Q'cthanhtoan, dl,l'a tren cac mlJocthu~ su~t va lu~t thu~ co hi$u Il,I'cvao ngay k~t thUc ky k~ toan nam.
Thu~ thu nh~p hoan l<;IidU'Q'cghi nh~n vao k~t qua hO<;ltdong kinh doanh ngo~i trCrtrU'anghQ'pthu~ thu nh~p phat sinh lien quan d~n mot khoan ml,lc dU'Q'cghi th~ng vao v6n chu sah(l'u, trong trU'ang hOOpnay, thu~ thu nh~p hoan l<;IicOngdU'Q'cghi nh~n trl,l'c ti~p vao v6n chusa h(l'u.
....,I'\
Doanh nghi$p chi du'Q'cbu trCrcac tai san thu€! thu nh~p hoan I<;Iiva thu~ thu nh~p hoan l<;Iiphai tra khi doanh nghi$p co quyem hOOpphap dU'Q'cbu trCrgi(l'a tai san thu~ thu nh~p hi$nhanh voi thu~ thu nh~p hi$n hanh phai nop va cac tai san thu~ thu nh~p hoan l<;Iiva thu~ thunh~p hoan l<;Iiphai tra lien quan toi thu~ thu nh~p doanh nghi$p dU'Q'cquan 19bai cung motcO'quan thu~ d6i voi cung mot dO'nvi chlu thu~ ho~c doanh nghi$p dl,l' dinh thanh toan thu~thu nh~p hi$n hanh phai tra va tai san thu~ thu nh~p hi$n hanh tren cO'sa thu~n ho~c thu h6itai san d6ng thai voi vi$c thanh toan nO'phai tra trong tCrngky tU'O'nglai khi cac khoan tn;>ngy~u cua thu~ thu nh~p hoan l<;Iiphai tra hoi;3ctai san thu~ thu nh~p hoan l<;IidU'Q'cthanh toanho~c thu h6i.
3.18 SIPd(mg cae tJ'6rc tinh
Vi$c trinh bay bao cao tai chinh yeu du San T5ng Giam d6c phai thl,l'c hi$n cac U'oc tinh vagia dlnh anh hU'ang d~n s6 li$u bao cao cua tai san, nO' phai tra cOng nhU' vi$c trinh baynh(l'ng khoan cong nO'ti~m tIn. Cac U'oc tinh va gia dlnh nay cOnganh hU'ang d~n thu nh~p,chi phi va k~t qua I~p dl,l'phong. Cac U'oc tinh chu y~u dU'Q'cthl,l'c hi$n dl,l'atren gia dlnh dinhtinh v~ cat y~u t6 chU'a xac dinh. Do d6, k~t qua thl,l'Ct~ c6 th~ se khac dan toi vi$c s6 lieudl,l' phOng c6 th~ phai sCradbi.
29
Tong Cong ty Co phan Bao hiern Ouan DOi S09a - DNPNT
THUY~T MINH sAo cAo TAl CHINH QUY II (tiep theo)tal ngay 30 thanq 06 nam 2020
4. Tlt:N vA cAc KHOAN TU'ONG DU'ONG TIt:N
Ngay 30 fhang 06 Ngay 31 fhang 12nem 2020 nsm 2019
VND VND
Ti~n mat tai quy 2.930.555.967 2.804.046.660Tien gui ngc'3nMng kh6ng ky han 38.571.928.622 9.941.421.623Ti~n dang chuyen 8.893.697TU'O'ngdU'O'ngti~n 195.000.000.000
T6ng cQng 236.511.378.286 12.745.468.283
5. cAc KHoAN DAu TU' TAl cHiNH
Thuyef Ngay 30 fhang 06 Ngay 31 fhang 12minh nsm 2020 nam 2019
VND VND
Ch(J>ngkhoan kinh doanh 5.1cs phi~u niern y~t 8.091.728.000 187.508.449.999cll phieu chua niern y~tcac khoan d~u tU' khac
8.091.728.000 187.508.449.999
DIf phOng giam gia ch(J>ngkhoankinh doanh (6.818.128.000) (6.818.128.000)
Dau tll' n~m giii' d~n ngay dao han 5.2Ng~n han
Tilm gifi 1.944.000.000.000 1.849.000.000.000Trai phi[Ju 150.000.000.000
Uy thee 500.000.000.000 500.000.000.000 ~2.444.000.000.000 2.499.000.000.000
2.445.273.600.000 2.679.690.321.999
Dau tll' tai chinh khac 14Ti~n gui c6 ky han dai han£)~u tU' g6p v6n vao don vi khac 128.440.000.000 128.440.000.000
Trai phi~u - dai hc;ln 150.000.000.000
278.440.000.000 128.440.000.000
Gia tri thuan cac khoan dau tll' 2.808.130.321.999tai chinh 2.723.713.600.000
30
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Tong Cong ty Co phan Bao hiem Ouan £)Qi
THUYET MINH sAo cAo TAl CHiNH QUY II (ti~p theo)tai ngay 30 thanq 06 nam 2020
6. cAc KHOAN PHAI THU NGAN H~N
Phai thu v6 hop dOng bao hi~mPhai thu phi bao hi~m g6cPhai thu noat d¢ng tal bao hiernPhai thu lien quan o~n 06ng bao hi~m
Tra truoc cho ngU'ai ban ng~n hanTra truoc v~ cac khoan chi b6i thU'ang baohi~m g6cTra truce hop 06ng nhU'Q'ngtal bao hi~mTra tnroc chi phi thi~t k~ Oll an 047Cac khoan tra truce khac
Phai thu ng~n han khacOU'an 047Phai thu v~ lai ti~n gLi'ic6 ky hanTarn (J>ngcho can bQ,cong nhan vienPhai thu khac
TOng cQng cac khoan phai thuOll phbng phai thu ngcfmh~n kh6 obi
Gia tri thuAn cua cac khoan phai thung~n h~n
S09a - ONPNT
Ngay 30 thang 06nem 2020
VNO
Ngay 31 thang 12nsm 2019
VNO
102.976.677.89962.571.502.1859.388.435.034
266.667.593.01270.203.214.0497.765.787.780
174.936.615.118 344.636.594.841
63.811.641.064 53.993.543.840187.159.733.209 128.134.533.70736.191.800.000 36.191.800.00015.100.716.708 5.590.101.083
302.263.890.981 223.909.978.630
107.363.984.740 107.363.984.74081.749.217.837 85.804.749.31461.850.265.248 14.676.777.21519.816.349.366 15.049.660.941
270.779.817.191 222.895.172.210
11.177.162.833 10.036.369.000
736.803.160.457 781.405.376.681
\\
~
32
Tong Cong ty Co phan Sao hiem Ouan £)OiTHUY~T MINH sAo CAD TAl CHiNH QUY II (ti~p theo)tal ngay 30 thang 06 narn 2020
7. CHI PHi HOA HONG CHU'A PHAN so
SO dU' dau kyPhat sinh trong kyPhan bOvao chi phi trong kySO dU' cuOi ky
8. KYQUYsAo HI~M
Ngay 30 tMng 06nam 2020
VND
79.091.342.62593.850.339.682
(76.981.894.618)
95.959.787.689
S09a - DNPNT
Ngay 31 thang 12nam 2019
VND
64.912.970.454145.694.964.091
(131.516.591.920)
79.091.342.625
TOng Cong ty da thvc hien ky quy bao hi~m b~ng 2% v6n phap dinh, tU'O'ngdU'O'ng7 ty VND theoquy dinh tai khoan 2 f)i~u 16 Nghi dinh s6 73/2016/NEl-CP ban hanh ngay 1 thang 7 nam 2016 cuaChinh phu.
f
33
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Tong Cong ty Co phan Bao hiern Ouan £)Qi B09a - ONPNT
THUY~T MINH BAo cAo TAl CHINH QUY II (ti~p theo)tai ngay 30 thanq 06 narn 2020
10. TAl SAN co D!NH va HiNH
Ph{Jn mem Quyen st}dl,mg cJJt T6ng GOngVND VND VND
Nguyen gia
Ngay 1 thang 1 narn 2020 4.370.425.124 17.052.184.000 21.422.609.124Mua rnoi trong narn 285.000.000 285.000.000
Ngay 30 thanq 06 narn 2020 4.655.425.124 17.052.184.000 21.707.609.124
Gia tr] hao man lOy k~
Ngay 1 thanq 1 narn 2020 2.155.432.715 2.155.432.715Tang trong ky 451.763.516 451.763.516
Bi~n dong khac
Ngay 30 thang 06 nam 2020 2.607.196.231 2.607.196.231
Gia tr] can I~i
Ngay 1 thang 1 narn 2020 2.214.992.409 17.052.184.000 19.267.176.409 ..Ngay 30 thanq 06 nam 2020 2.048.228.893 17.052.184.000 19.100.412.893 '",.,.
11. Chi phi xay dlfng co ban d60dang~3
Ngay 30 thang 06 Ngay 31 thang 12 }nem 2020 nam 2019
VNO VNO....,..
se du' d~u ky 341.067.491.090 346.962.825.159Tang/(Giam) trong ky 3.039.797.011 (5.895.334.069)
56 dU' cu6i narn 344.107.288.101 341.067.491.090
(i) Chi ti~t cac dl,l'an xay dl,l'ngcc ban deYdang dang dU'Q'cthuc hien nhu sau:
Ngay 30 thang 06 Ngay 31 thang 12nem 2020 nem 2019
VND VND
01,1' an 04701,1' an GAETDu an MIPEC01,1' an khac
56 dU' cu6i nam
303.827.379.50840.048.057
30.813.086.8959.426.773.641
344.107.288.101
303.827.379.50840.048.057
30.813.086.8956.386.976.630
341.067.491.090
35
Tong Cong ty Co phan Bao hiem Ouan D¢i B09a - ONPNT
THUY~T MINH BAo cAo TAl CHfNH QUY II (tiep theo)tal ngay 30 tMng 06 narn 2020
12. PHAI TRA NGU'OI BAN NGAN H~N
Ngay 30 thang 06 Ngay 31 thang 12nem 2020 nem 2019
VNO VNO
Phal tra vii hop d6ng bao hi~mPhai tra heat d¢ng nhU'Q'ngtai bao hi~m 268.714.919.259 238.411.818.909Phai tra hoat d¢ng bao hiern g6c 13.290.821.218 10.913.441.778
+ Ph8i tra b6i thU'&ngMa hiem 12.450.031.113 10.111.280.315+ Ph8i tra giam ainn Ma hiem 214.650.741 141.437.102+ Ph8i tra haa h6ng Ma hiem 626.139.364 660.724.361
Phai tra v~ hoat d¢ng nhan tal bao hi~m 20.801.058.954 20.203.841.058
Phai tra khac 968.808.780 2.896.259.807
303.775.608.211 272.425.361.552
13. THue vA cAc KHOAN PHAI NQP NHA NU'OC
Ngay 31 thang Phat sinh trang ky Ngay 30 thang 0612 nam 2019 s6 ph8i nQP s6 ali nQP nem 2020
VNO VNO VNO VNO:::
Thu~ gia trigia tang 23.692.636.571 72.065.654.765 (70.211.173.793) 25.547.117.543 !(
Thu~ thu nhap ,doanh nghi¢p 9.692.843.820 20.172.586.196 (16.510.769.785) 13.354.660.231 I-
Thu~ thu nhap .~
ca nhan 2.319.037.703 7.592.099.995 (8.929.021.516) 982.116.182Thu~ thu nhap
,~
dai 19 417.014.342 688.065.088 (608.213.641) 496.865.789 ~
Thu~ khac 594.081.687 1.918.967.961 (914.677.067) 1.598.372.581
T6ng cQng 36.715.614.123 102.437.374.005 (97.173.855.802) 41.979.132.326
14. £>AuTU' oAI H~N KHAc
Ngay 30 thang 06 Ngay 31 thang 12nam 2020 nam 2019
VNO VNO
£>~utU' n;jm gili d~n ngay dao h~nTi~n gLYico ky h~n - Oai h~nTrai phi~u 150.000.000.000£>autU'gop v6n vao dO'nvi khac 128.440.000.000 128.440.000.000
TOng cQng 278.440.000.000 128.440.000.000
Ol,l'ph6ng dau tU' tai chfnh dai h~n278.440.000.000 128.440.000.000
36
Tong Conq ty Co phan Sao hiern Ouan 8Qi
THUY~T MINH sAo cAo TAl CHiNH QUY II (tiep theo)tai ngay 30 thang 06 nam 2020
S09a - DNPNT
15. VAY vA NO' NGAN H~N
Ngan hang Thuonq mal ce ph~n ouan doiNgan himg ThlYO'ngmai c6 phan xuat NMpkh~u Vi$t Nam
Ngay 30 thang 06 Ngay 31 thang 12ntim 2020 ntim 2019
VND VND
38.390.722.127
30.000.000.000
TOng cQng68.390.722.127
16. DOANH THU HOA HONG CHU'A DU'Q'C HU'O'NG
Doanh thu hoa h6ng chua dlYQ'chlYang bao g6m cac khoan hoa h6ng bao hi~m chua duoctinh vao doanh thu ky nay tlYO'ngLrngv&i phi nhlYQ'ngtal bao hi~m dlYQ'cchuyen sang phan b6vao cac ky k~ toan sau theo Thong tlY so 232/2012/TT-STC cua So Tal chinh.
Ngay 30 thang 06 Ngay 31 thang 12 -::
nem 2020 nam 2019 ._VND VND T
SOdU' dAu ky 115.768.378.314 88.685.084.677
Phat sinh trong ky 142.352.185.899 231.771.643.177 .(
Phan b6 vao doanh thu trong ky (112.287.260.003) (204.688.349.540) I)
SOdU' cuOi ky145.833.304.210 115.768.378.314 -.)
""
17. cAc KHOAN PHAI TRA KHAc
Ngay 30 thang 06 Ngay 31 thang 12nem 2020 nam 2019
VND VND
Phai tra ng~n h~n khac 676.157.194.548 597.416.766.529
Kinh phi cong doan 4.608.796.208 4.239.004.707
Sao hi~m xa hoi 251.871.404 139.168.822
Sao hi~m y tt§ 51.216.000 31.806.371
Sao hi~m th~t nghi$p 31.329.244 18.985.758
Ky quy ng~n h~n 540.975.228.400 558.951.411.400
Cac khoan phai tra, phai nop khac 130.238.753.292 34.036.389.471
Phai tra dai h~n khac 28.358.880.207 28.333.880.207
TOng cQng704.516.074.755 625.750.646.736
37
T6ng Cong ty C6 phan Bao hiem Ouan DQi
THUY~T MINH sAo cAo TAl CHiNH QUY II (tiep theo)tal ngay 30 thimg 06 nam 2020
S09a - ONPNT
18. cAc KHOAN DV' PHONG NGHlep Vl,J
18.1. Df,J' phong phi cnue dlJ'9'ChU'cmg va df,J' phong boi thLPiYng
DI,.fph6ng DI,.fph6ngbaa hi6m nhU'Q'ngtei baa hii~m DI!ph6ng
g6c va nh~n fai (tei san tei baa hi6m) baa hi6m thuanVND VND VND
31 thimg 12 nam 201901,1'ph6ng phi chuadU'Q'chU'ang 1.296.135.278.444 (379.932.791.027) 916.202.487.417
01,1'ph6ng bOi thU'ong 714.267.643.864 (356.522.199.697) 357.745.444.167
T6ng cQng 2.010.402.922.308 (736.454.990.724) 1.273.947.931.584
30 thimg 06 nam 2020Ol,l'ph6ng phi chuadU'Q'chU'ang 1.483.280.215.231 (461.499.715.161) 1.021.780.500.070
01,1'ph6ng bOi thU'ong 805.104.350.482 (428.070.610.039) 377.033.740.443
T6ng cQng 2.288.384.565.713 (889.570.325.200) 1.398.814.240.513~~-
18.2. Df,J' phong dao d9n9 fun ,-Ngay 30 fhang 06 Ngay 30 fhang 06 )
nem 2020 nem 2019VND VND
56 dU' dAu ky 115.229.830.192 96.999.753.601se trich lap them trong ky 10.270.510.513 3.554.675.298
se SLYdunq trong ky56 dU' cu6i ky 125.500.340.705 100.554.428.899
38
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Tong Conq ty Co phan BaD hiern Ouan 8Qi S09a - DNPNT
THUY~T MINH sAo cAo TAl CHiNH QUY II (tiep theo)tal nqay 30 thanq 06 narn 2020
20. DOANH THU PHi sAo HII~M
Giai cJoc;mtei chfnh Giai cJoan tai chfnhket itiuc ngay 30 ket thuc ngay 30
thang 06 nem 2020 thang 06 nsm 2019VND VND
Phi bao hi~m g6c 1.450.864.424.617 1.021.397.061.466Cac khoan giam trli phi bao hiern g6c (13.964.541.201 ) (12.713.012.955)
TOng phi bao hiilm g6c 1.436.899.883.416 1.008.684.048.511
Phi nhan tai bao hiE§m 8.304.078.486 26.740.036.191Cac khoan giam trli phi nhan tai baohiE§m {27.691.136} {2.404.033.804}
TOng phi nh~n tai bao hiilm 8.276.387.350 24.336.002.387
Tang dl,J'ph6ng phi bao hi~m g6c vanhan tal bao hi~m (187.144.936.787) (91.099.439.797)
TOng cQng 1.258.031.333.979 941.920.611.101
20.1 Doanhthu phi bao h;~mg6c .,Giai cJo<;lntei chfnh Giai cJoan te! chfnh ~
ket tnoc ngay 30 ket moe ngay 30 ..~LO<;lihinh Mo hiem thang 06 nem 2020 thang 06 nem 2019
VND VND ;~
Sao hiE§mcon ngU'oi 133.499.383.613 59.789.533.606 IISao hiE§mtal san 203.088.906.855 153.559.475.370Sao hi~m hang hoa 58.864.965.952 52.805.671.003Sao hiE§mtau thuy€m 65.001.200.806 30.347.646.457Sao hiE§mtrach nhi$m 22.672.833.450 12.326.312.185Sao hiE§mhang kh6ng 32.315.886.237 20.575.857.190Sao hiE§mxe cO'gi6i 823.797.702.069 584.306.093.808
Sao hiE§mky thu~t 96.220.326.187 68.264.710.153
Sao hiE§mhen hOOp 1.281.929.022 26.327.668.000
Sao hiE§mnang lU'oong 156.749.225 381.080.739
TOng cQng 1.436.899.883.416 1.008.684.048.511
20.2 Doanhthu phi nh~n tal bao h;~mGiai cJo<;lntai chfnh Giai cJoan tai chinh
ket thUe ngay 30 ket thuc ngay 30
LO<;lihinh Mo hiem thang 06 nam 2020 thang 06 nam 2019VND VND
Sao hi~m con ngU'oi 2.740.001.156Sao hiE§mtai san 4.362.613.415 6.155.166.211
Sao hiE§mhang hoa 27.922.255 578.638.114
Sao hiE§mtau thuy~n 294.223.014 9.221.156.529Sao hiE§mtrach nhiem 164.596.246 2.397.614.641Sao hiE§mhang kh6ng 10.680.974 458.204.505
Sao hiE§mxe cO'gi6i 40.657.564 89.311.536
Sao hiE§mky thu~t 3.321.110.973 2.592.082.055
Sao hiE§mhen hoop 34.371.333Sao hi~m nang lU'oong 20.211.576 103.827.640
TOng cQng 8.276.387.350 24.336.002.387
40
Tong Cong ty Co phan Bao hiern Ouan 80i B09a - DNPNT
THUY~T MINH BAo cAo TAl CHINH QUY II (ti~p theo)tai nqay 30 thzmg 06 nam 2020
21. PHi NHU'Q'NG TAl BAo HI~M
Giai aO<;lnfai ehinh Giai aO<;lntel ehinhkM thuc ngay 30 ket tnuc ngay 30
thang 06 nam 2020 thang 06 nam 2019VND VND
Tong phi nhU'Q'ngtal bao hiem 418.125.219.262 248.782.482.794(Tang)/giam dl,l' phong phi nhU'Q'ngtal baohiem (81.566.924.134) (20.093.436.433)
TOng cQng 336.558.295.128 228.689.046.361
Tong phi nhuonq tai bao hiern bao g6m:
Giai doen tei ehinh Giai aoen tei ehinhkef thuc ngay 30 ket thue ngay 30
Loei hinh Mo hi~m fhang 06 nam 2020 fhang 06 nam 2019VND VND
Bao hiem con ngU'oi 48.425.656.978 349.357.921
Bao hiem tai san 84.838.262.651 42.031.295.992Bao hiem hang hoa 8.051.049.851 7.869.818.982Bao hiem tau thuy{m (1.556.588.047) 14.457.374.132Bao hiem trach nhiern 3.034.689.409 2.187.794.769Bao hiem hang kho'ng 14.987.934.441 20.141.255.391
Bao hiem xe co. gi6'i 211.827.022.908 130.226.260.796
Bao hiem ky thuat 47.164.354.870 30.455.948.133
Bao hiem h6n hop 1.173.342.001Bao hiem nang 1U'Q'ng 179.494.200 1.063.376.678
TOng cQng 418.125.219.262 248.782.482.794
22. HOA HONG NHU'Q'NG TAl BAo HI~M
Giai aoan tei ehinh Giai aoen fai ehinhkef fhue ngay 30 ket thuc ngay 30
fhang 06 nem 2020 thang 06 nam 2019VND VND
Hoa h6ng nhU'Q'ngtai bao hiem 112.287.260.003 76.004.059.656
Hoan hoa h6ng, giam hoa h6ng
TOng cQng 112.287.260.003 76.004.059.656
41
Tong Cong ty Co phan Sao hiern Ouan f)Qi B09a - DNPNT
THUY~T MINH BAo cAo TAl CHfNH QUY II (ti~p theo)tai ngay 30 thanq 06 narn 2020
23. DOANH THU KHAc HO~T DONG KINH DOANH sAo HII~M
Giai aoen tei ehfnh Giai dO<;lntai ehfnhk6t thuc ngay 30 kM thuc ngay 30
thang 06 nsm 2020 thang 06 nem 2019VND VND
Phi quan Iy dan bao hi~mDoanh thu khac 3.850.889.512 2.733.881.420
T6ng cQng 3.850.889.512 2.733.881.420
24. TONG CHI SOl THU'ONG sAo HI~M
Giai doan tei ehinh Giai aoen tel ehinhk6t ttiue ngay 30 ket thuc ngay 30
thang 06 nam 2020 thang 06 ntim 2019VND VND
T6ng chi b6i thU'ong g6e va b6ithU'ong nhan tai (429.918.289.885) (327.690.749.861 )Cac khoan giam tri) (Thu dol ngU'oithli ba b6i hoan, thu hang da xU>Iyb6i thU'ong 100%) 489.550.000Thu b6i thU'ong nhuonq tai bao hi~m 118.532.956.417 95.797.338.659 iTang dl,l' phOng b6i thU'ong bao hierng6e va nhan tai bao hi~m (90.836.706.618) (75.695.487.364)(Tang)/giam dl,l'phonq b6i thU'ong ,(
nhU'oongtai bao hi~m 71.548.410.342 103.935.306.028
T6n9 chi b6i thU'cmg bao hi~m (330.184.079.744) (203.653.592.538)
24.1 Chi phi boi thU'iYng bao hi~m g6c va nh~n
Giai dO<;lntai ehfnh Giai dO<;lntai ehinhket thUengay 30 k6t thUengay 30
LO<;lihinh Mo hiem thang 06 nam 2020 thang 06 nam 2019VND VND
Bao hi~m con ngU'oi 36.174.738.781 26.228.535.738Bao hi~m tai san 23.898.481.523 25.809.043.939Bao hi~m hang hoa 6.849.905.434 2.711.753.834Bao hi~m tau thuy~n 8.959.261.727 10.484.813.026Bao hi~m traeh nhiem 952.709.532 7.852.947.741Bao hi~m hang kho'ng 125.743.489Bao hi~m xe Co' gioi 327.652.880.259 223.953.091.188Bao hi~m ky thu~t 16.588.552.057 24.197.471.134Bao hi~m hen hOOp 826.090.000Bao hi~m nang lU'oong 8.841.760.572 5.501.259.772Cae khoan giam tri) (thu dci ngU'oi thli3 b6i hoan, thu hang da xU>Iy b6ithU'ong 100%) (489.550.000)
T6ng cQng 429.428.739.885 327.690.749.861
42
Tong Cong ty Co phan Sao hi~m Ouan 8Qi
THUY~T MINH BAo cAo TAl CH!NH QUY II (ti~p theo)tai ngay 30 thanq 06 narn 2020
B09a - DNPNT
24. TONG CHI BOI THU'ONG BAo HIEM (tiep theo)
24.2 Thu b6i thuOOg nhU'Q'ng tai bao hi~m
Giai ace» (i!Ji chinh Giai aOc;Jntei chinhkef (huc ngi!Jy 30 kef thuc ngi!Jy 30
LOc;Jihinh Mo hiem (hang 06 nem 2020 thang 06 nem 2019VND VND
Bao hi~m con ngU'Cri 22.305.312 4.108.876
Bao hi~m tai san 14.502.159.158 15.978.269.569
Bao hi~m hang hoa (195.729.138) 815.154.499
Bao hiern tau thuyen 1.546.621.701 5.912.574.122
Bao hi~m trach nhiern (2.307.672) 1.027.245.541
Bao hi~m hang kh6ngBao hiem xe co giCri 90.735.279.110 52.603.812.682
Bao hi~m ky thuat 7.682.847.124 16.332.143.260
Bao hi~m han hopBao hi~m nang 1U'Q'ng 4.241.780.822 3.124.030.110
TOng cQng118.532.956.417 95.797.338.659
25. CHI PHi KHAc HO~T DONG KINH DOANH BAo HIEM
Giai acen te! chinh Giai aoan tei chinhket ttiuc ngay 30 ket (hUCngay 30 ;,
(hang 06 ntim 2020 thang 06 nem 2019VND VND
Chi phi giam dinh ton that 13.628.718.556
Chi danh gia rui ro obi tU'Q'ngoU'Q'cbao hiem 32.515 64.175.000
Chi quan Iy OCiliIy bao hi~m 2.254.076.464 162.894.048
Chi o~ ph6ng han ch~ ton th~t 1.408.930.258 1.794.040.863
Trich dl,J'ph6ng cong nQ'kh6 06i 1.140.793.833
Chi khac 445.811.937.138 314.521.449.220
Trong 06:+ Chi phi nh~mvien 132.762.915.286 98.640.727.807
+ Chi phi cong Cl,Jdl,JngCl,J,nguyen v~t li$Uvanhien li$u 14.802.809.757 12.484.617.068
+ Chi phi djch Vl,Jmua ngoai 31.903.295.906 18.091.478.955
+ Chi phi khac b~ng ti~n 266.342.916.189 185.304.625.390
TOng cQng450.615.770.208 330.171.277 .687
43
Tong Cong ty Co phan BaD hiem Ouan DQi
THUY~T MINH sAo cAo TAl CHINH QUY II (tiep theo)tai ngay 30 thang 06 narn 2020
26. DOANH THU HO~T £)QNG TAl CHiNH
Giai doen [ai ehinhket thuc ngay 30
thang 06 nam 2020VNO
Lai ti~n glii, ti~n uy thac d~u tuThu lai d~u tU' trai phieuLai d~u tU'cOphieu ng~n hanLai chenh I$ch ty giaDoanh thu heat dong tai chlnh khac
TOng cQng
91.428.368.0246.746.234.2668.720.938.001160.614.908
338.579
107.056.493.778
27. CHI PHi HO~T £)QNG TAl CHiNH
S09a - DNPNT
Giai aoen tei ehinhket thuc ngay 30
thang 06 niim 2019VNO
76.301.621.63210.212.328.7672.650.636.000538.579.105141.622.027
89.844.787.531
Giai ao~n tei ehinh Giai ao~n tei ehinhket ttiuc ngay 30 ket thuc ngay 30
thang 06 nam 2020 thang 06 nam 2019VNO VNO
La chenh I$ch ty gia 698.384.255 284.260.344Chi phi lai vay 1.966.406.470 3.033.094.671Dt,J'phonq giam gia cac khoan d~u tu ng~nh<;ln,daih<;ln (150.400.000)Chi phi tal chinh khac 435.393.334 6.109.846.998
TOng cQng 3.100.184.059 9.276.802.013
28. CHI PHi QUAN LY DOANH NGHI~P
Giai ao~n tei ehinh Giai doen tsi ehinhket thuc ngay 30 ket ttusc ngay 30
thang 06 nem 2020 thang 06 nam 2019VNO VNO
Chi phi nhi!ln vien 88.494.515.135 72.883.891.182Chi phi v$t li$u 8.321.222.577 10.244.605.003Chi phi kh~u hao TSC£) 3.097.889.865 2.405.860.100Thull, phi va 1$phi 4.163.575.022 2.808.512.591Chi phi dt,J'phong nO'phai thu kh6 doi 793.171.842Chi phi dich Vl,l mua ngoai 39.349.726.882 35.513.112.136Chi phi b~ng ti~n khac 30.979.007.434 37.005.538.641
TOng cQng 174.405.936.915 161.654.691.495
44
Chi phi thuil TNDN hi$n hanhChi phf/(thu nh$p) thuil TNDN hoan l<;li
TONG CONG
20.172.586.196 22.328.142.472
Tong Cong ty Co phan Sao hiern Ouan f)(>i
THUYET MINH sAo cAo TAl CHfNH QUY II (tiep theo)tai nqay 30 thang 06 narn 2020
S09a - DNPNT
29. CHI PHi THUE THU NH~P DOANH NGHlep
Thuil thu nhap doanh nghi$p hien hanh phai tra oU'Q'Cxac oinh dua tren thu nhap chiu thuecua ky bao cao hien tai. Thu nhap chiu thue khac voi thu nhap oU'Q'cbao cao trong bao caokilt qua heat oQngkinh doanh vi thu nhap chlu thu~ khong bao g6m cac khoan rnuc thunhap chiu thue hay chi phi duoc khau trLr cho rnuc oich tinh thue trong cac ky khac va cOngkhOngbao gbm cac khoan rnuc khong phai chiu thue hay kh6ng oU'Q'ckhau trLr cho mucoich tfnh thue. Thu~ thu nhap doanh nghi$p hi$n hanh phai tra cua T6ng Cong ty duoc tfnhtheo thuil suat da ban hanh oiln ngay kilt thuc ky k~ toano
Giai ao~n fai ehfnhkef thUe ngay 30
thang 06 nam 2020VND
Giai ao~n fai ehfnhket thUe ngay 30
thang 06 nam 2019VND
20.172.586.196 22.328.142.472
30. BIEN £lONG LQ'I NHUAN SAU THUE
Quy IInam 2020 Quy II nam 2019VND VND
Tang/(Giam)VND %
LQ'inhu$n sau thu~TNDN
51.270.629.493 58.698.180.764 (7.427.551.271) -12,65
Nguyen nhfm d~n o~n lQ'inhu$n sau thu~ TNDN Quy II nam 2020 c6 SI,J' bi~n oQnggiam tren10% so vai cung ky nam 2019:
Sa Le Thi Thanh HaiK~ toan tru>ong
Sa Ngo Sich NgQcPh6 T6ng Giam olSc
Sa Le Thi Thanh HuyenPP K~ toan - K~ toan TH
Ha NQi,Vi$t Nam
Ngay 20 thang 07 nam 2020
45
