TAng Cfmg ty cA phdn Bao hi~m Quan c1Qi

Bao cao tai chinh hop nhat Quy IIInam 2017

TAng Cdng ty cA ph§n Bao hi~m Qufin doiThong tin v~ TAng Cdng ty .

Gi~y phep kinh doanhbao hi~m S643GPIKDBH ngay 8 thang 10 nam 2007

Gi~y phep kinh doanh bao hiem do Be>Tai chinh dp, c6 hieu 1\JCkS tirngay ky va dil dUQ'Cdi~u chinh nhieu 1&n,l&ndi~u chinh gfrn day nh~t laGiay phep di~u chinh s6 43/GPDC25IKDBH ngay 25 thang 4 nam2017,

HQi dAng Quan tr] Ong Dong Dong HungOng Nguyen Quang HienOng Du Cao SonOng r.e ViSt HaiOng Phan Phuong Anh

Ban TAng Giam d6c Ong Nguyen Quang HienOng r.e Nhu HaiBa Ngo Bich NgQcBa Nguyen Thj Thu H~ngOng Nguyen Dire Tu~nBa NguySn Thi Hai YSnang Doan Phong QuangBa va Thj Le Lan

CM tichThanh vienThanh vienThanh vienThanh vien

T6ng Giam d6cPh6 Tong Giam d6c Thuong truePM T6ng Giam d6cPM T6ng Giani d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6cPh6 T6ng Giam d6c

G

K~ toan trU'(Yng Ba Le Thi Thanh Hai KS toan tmong

NgU'Oi d~i di~ntheo phap lu~t ang NguySn Quang Hi~n T6ng Giam d6c

T&ng 15, toa nha MIPECS6 229 Tay Son, Nga Tu So', qu~n D6ng DaHa NQi, Vi~t Nam

Try SO' dang ky

1

T6ng Cong ty C6 ph~n Bao hi~m Qufin doiBao cao ella Ban T6ng Giam dBe .

Ban T6ng Giam d6c T6ng C6ng ty C6 phan Bao hiem Quan dQi ("T6ng C6ng ty") trinh bay bao caonay va bao cao tai chinh hQ'Pnh~t gifra nien dQdinh kern cua T6ng C6ng ty va c6ng ty con (sau day goichung la "MIC") cho ky chin thang k~t thuc ngay 30 thang 9 nam 2017,

Ban T6ng Giam d6c T6ng C6ng ty chiu trach nhiem l~p va trinh bay trung thuc va h9'P Iy bao cao taichinh hQ'Pnh~t cua MIC giira nien dQ thea cac Chuan rmrc K~ toan Vi~t Nam, Ch~ dQK~ toan Doanhnghiep Vi~t Nam, Thong ttr s6 232/2012/TT-BTC ngay 28 thang 12 nam 2012 do BQ Tai chinh banhanh v~ huong d~n k~ toan ap dung d6i voi doanh nghiep bao hi~m phi nhan thQ,·doanh nghi~p tai baohi~m va chi nhanh doanh nghi~p bao hi~m phi nhan thQ nuac ngoai va cae quy dinh phap 1y co lienquan d~n vi~c l~p va trinh bay bao cao tai chinh gifra nien dQ, Theo y ki~n cua Ban T6ng Giam d6cT6ng C6ng ty: •

(a) bao cao tai chinh hQ'Pnh~t gifra nien dQduQ'ctrinh bay tu trang 5 d~n 38 trang d1l.phan anh trungthl,l'Cva hQ'P1y tinh hinh tai chinh hQ'Pnh~t cua MIC tl;lingay 30 thang 9 nam 2017, k~t qua hOl;ltdQng kinh doanh hQ'Pnh~t va 1uu chuy~n ti~n t~ hQ'Pnh~t cua MIC cho kY chin thang k~t thUccimg ngay, phil hQ'Pv6i cac Chu~n ml,l'CK~ toan Vi~t Nam, Ch~ dQK~ toan Doanh nghi~p Vi~tNam, ThOng tu s6 232/2012/TT-BTC ngay 28 thang 12 nam 2012 do BQTai chinh ban hanh v~huang d~n k~ toan ap dVng d6i vai doanh nghi~p bao hi~m phi nhan thQ, doanh nghi~p tai baohi~m va chi nhanh doanh nghi~p bao hi~m phi nhan thQ nu6c ngoai va d.c quy djnh phap 1y colien quan d~n vi~c l~p va trinh bay bao cao tai chinh gifra nien dQ; va

(b) tl;lingay l~p bao cao nay, kh6ng coly do gi d~ Ban T6ng Giam d6c cho rkg MIC se kh6ng th~thanh toan cae khoan nQ'phai tra khi d~n hl;ln,

~(

'/.ITl;lingay l~p bao cao nay, Ban T6ng Giam d6c T6ng C6ng ty d1l.phe duy~t phat hanh bao cao tai chinhhQ'Pnh~t gifra nien dQ dinh kem.

>.

Ha NQi, ngay 30 thang 10 nam 2017

2

TBng Cdng ty CB phAnBao hi~m Quan doi M§u BOla - DNPNTBang can dBik~ toan hop nh~t t~i ngay 30 thang 9 narn 2017

Mii Thuyet 30/9/2017 31112/2016so minh VND VND

A TAl SAN NGAN H~N 100 2.337.507.383.650 2.411.559.110.733

I Ti~n va cac khoan tuong dU'O'Dgti~n 110 4 21.964.193.833 40.777.971.7351 Tien 111 13.964.193.833 12.777.971.7352 Cac khoan tuong duong tien 112 8.000.000.000 28.000.000.000

II Diu ttr tai ehinh ng~n han 120 5 1.400.331.047.330 1.554.510.345.1071 Chung khoan kinh doanh 121 274.374.395.935 343.144.865.9352 Du phong giam gia dAu tu ngan han 129 (15.843.348.605) (16.819.348.605)3 BAu tu nam giu' d~n ngay dao han 1.141.800.000.000 1.228.184.827.777

III Cac khoan ,phai thu ng~n han 130 503.392.164.372 437.129.569.9681 Phai thu ngan han cua khach hang 131 6 177.220.891.822 181.629.573.5231.1 Phai thu vi h9'Po(mg baa hiem 131.1 135.839.694.610 132.212.248.1731.2 Phai thu khac cua khach hang 131.2 41.381.197.212 49.417.325.3502 Tra truce cho ngiroi ban ngan han 132 7 141.742.120.176 127.226.184.8114 Phai thu ngan han khac 135 8 190.175.887.512 134.020.546.7725 DI/ phong phai thu ngan han kho doi 139 9 (5.746.735.138) (5.746.735.138) ~

~IV Hang t6n kho 140 12.444.929.381 14.610.495.172 ;(1 Hang t6n kho 141 12.444.929.381 14.610.495.172

V Tai san ng~n han khac 150 78.887.527.500 69.457.558.949 f1 Chi phi tra truce ngan han 151 65.361.827.900 58.800.710.337 1

"-

Chi phi hoa h6ng chua phdn b6 "1.1 151.1 10 62.275.938.901 56.894.723.0861.2 Chi phi tra tmac ngc'inhgn khac 151.2 3.085.888.999 1.905.987.2512 Thu~ gia tri gia tang dm,Jckhfru trlf 152 9.552.060.684 9.104.890.3083 Thu~ va cac khoan khac phai thu

Nha nuo'c 154 3.973.638.916 1.551.958.304

VIII Tai san tai bao hi~m 190 19 320.487.521.234 295.073.169.8021 DI,J"phOng phi nhuQng tai bao hi~m 191 189.342.042.490 160.816.887.4702 D\f phOng b6i thuong nhuQng tM

bao hi~m 192 13l.145.478.744 134.256.282.332

Cac thuytt rninh ofnh kern la b(J ph4n h9'P thanh baa caa tai chfnh h9'Pnhdt giua nien 09 nay

3

TBng Cong ty CB phAn Bao hi~m Qufin doi Miu BOla - DNPNTBang can dBi k~ toan hop nhM t~i ngay 30 thang 9 narn 2017 (ti~p theo)

Mil Thuyet 30/9/2017 31112/2016so minh VND VND

B TAl SAN DAI ~N 200 1.067.332.758.202 538.339.979.250

I Ole khoan phai thu dai han 210 12.435.240.290 11.903.060.9264 Phai thu dai han khac 218 12.435.240.290 11.903.060.9264.1 Ky qujl baa hdm 218.1 11 7.000.000.000 7.000.000.0004.2 Phai thu dai han khac 218.2 5.435.240.290 4.903.060.926

II Tai san eBdinh 220 433.014.092.001 402.859.765.7201 Tai san c6 di~ hlru hinh 221 12 88.863.514.524 89.733.800.609

<Nguyen gia 222 138.484.600.182 131.795.130.426- Gia trj hao man fuji ki 223 (49.621.085.658) (42.061.329.817)

3 Tai san c6 dinh vo hinh 227 17.097.232.883 17.120.257.884<Nguyen gia 228 19.058.533.380 19.058.533.380- Gia tri hao man fuji ki 229 (1.961.300.497) (1.938.275.496)

4 Chi phi xay dung co ban do dang 230 13 327.053.344.594 296.005.707.227

IV DAu tu tili ehinh dai han 250 14 598.828.400.000 100.000.000.0003 £)~u tu dai han khac 258 598.835.405.000 100.007.005.0004 DIJphong d~u tu tai chinh dai han 259 (7.005.000) (7.005.000)

V Tai san dai han khac 260 23.055.025.911 23.577.152.6041 Chi phi tra tnroc dai han 261 23.055.025.911 23.577.152.604

TONG CONG TAl SAN 270 3.404.840.141.852 2.949.899.089.983

Cae thuy€t minh dinh kern fa b(j phdn h9'P thanh bao cao tai chinh h9'Pnhdt giiia nien a(j nay4

TAng Cong ty cA ph§n Bao hi~m Quan <fBi Miu BOla - DNPNTBang can <fBik~ toan hop nh§t t~i ngay 30 thang 9 narn 2017 (ti~p theo)

Milso

Thuyetminh

30/9/2017VND

31112/2016VND

A NQ'PHAITRA. 300 2.493.715.589.653 2.095.923.924.491

I NQ'ng~n han 310 2.451.507.302.037 2.043.278.240.2351 Yay va no ngan han 311 18 256.486.480.905 233.002.843.8982 Phai tra nguoi ban ngan han 312 15 176.763.475.943 140.196.734.9442.1 Phai tra vd hop d6ng baa hidm 312.1 171.898.079.357 138.164.062.5502.2 Phai tra khac cha nguoi ban 312.2 4.865.396.586 2.032.672.3943 Ngtroi mua tra tien tnroc ng~n han 313 7.004.714.059 5.672.735.2674 Thue va cac khoan phai nQP Nba

nu6c 314 16 30.020.843.011 26.001.673.0895 Phai tra nguoi lao dong 315 41.112.957.535 56.277 .148.1346 Chi phi phai tra ngan han 316 11.953.068.333 11.727.098.3459 Doanh thu hoa hong chua duoc

huong 319.1 55.304.082.772 47.483.028.69110 Phai tra ngan han khac 320 17 430.897.001.166 274.217.532.61413 DIJ phong nghiep vu 329 19 1.441.964.678.313 1.248.699.445.25313.1 D1!phong phi baa hiem g6c va

nhdn tai bao hidm 329.1 936.366.842.102 848.412.083.49713.2 D~(phong b6i thuong baa hidm g6c

va nhdn tai bao hiem 329.2 411.676.901.138 317.894.376.73813.3 D1!phong daa dong Ion 329.3 93.920.935.073 82.392.985.018

II NQ'dai han 330 42.208.287.616 52.645.684.2563 Phai tra dai han khac 333 27.769.396.207 28.264.396.2074 Vay va no dai han 334 8.000.000.000 8.000.000.0008 Doanh thu chua thllc hi~n 338 6.438.891.409 16.381.288.049

B VON CHU Sa HUu 400 911.124.552.199 853.975.165.492

I VBn chii sO'hii'u 410 20 911.124.552.199 853.975.165.4921 V5n gop cua chU sa hUu 411 800.000.000.000 800.000.000.000

c6phidu ph6 thong co quydnbiiu quyit 411a 800.000.000.000 800.000.000.000

9 Quy dlJ tru' b~t bUQc 419 18.608.134.300 15.351.757.32011 LQ'inhu~n sau thu~ chua phfm ph5i 421 85.288.235.827 31.445.695.39313 LQ'iich cua c6 dong khong kiSm soM 7.228.182.072 7.177.712.779

TONG CQNG NGUON VON 440 3.404.840.141.852 2.949.899.089.983

Cae thuyit minh dinh kem ta b(5ph4n hr;p thanh baa caa tai chinh h9P nhc1tgiua nien d(5nay5

Tang Cong ty ca phin Bao hi~m Quan dQiBao cao k~t qua hoat d{)ngkinh doanh hop nhit tang hopcho quy III k~t thtic ngay 30 thang 9 nam 2017

M§u B02a - DNPNT

Quy III Liiy k~ tir d~u namChi tieu Ma 2017 2016 2017 2016

sa VND VND VND VND

I Doanh thu thuan hoat d9ng kinh doanh bao hiem 10 430.129.362.374 425.915.789.514 1.187.151.688.182 1.066.836.039.9103 Doanh thu heat d9ng tai chlnh 12 19.208.374.499 15.900.507.572 96.972.267.940 58.953.191.9494 Thu nhap khac 13 5.029.360.530 8.529.887.282 11.387.259.313 13.820.572.2715 T6ng chi phi hoat d9ng kinh doanh bao hiern 20 (347.093.040.50 I) (354.273.053.463) (912.090.992.241 ) (826.007.901.610)7 Chi phi heat d9ng tai chinh 22 (952.084.116) (3.837.583.731) (17.433.877.296) (16.380.406.439)8 Chi phi quan ly doanh nghiep 23 (95.665.897.664) (70.135.017.455) (273.387.449.753) (211.907.383.848)9 Chi phi khac 24 (3.060.603.952) (3.682.551.993) (l0.801.819.686) (6.659.497.490)

10 T6ng IQ·jnhu~n k~ toan trurrc thu~ 50 7.595.471.170 18.417.977.726 81.797.076.459 78.654.614.743

II Chi phi thu~ TNDN hien hanh 51 (1.565.522.189) (3.717.492.716) (16.511.221.182) (15.848.428.374)

12 LQ·jnhu~n sau thu~ thu nh~p doanh nghiep 60 6.029.948.981 14.700.485.010 65.285.855.277 62.806.186.369

13 LQ·jich cuac6 dong khong kj~m soar 61 (12.247.318) (9.089.996) (50.469.293) 13.716.572

14 LQ·j nhuan sau thu~ thuQc cac c6 dong ciiaT6ng Cong ty 62 6.017.701.663 14.691.395.014 65.235.385.984 62.819.902.941

15 Uti CO ban tren c6 phieu 70 75 294 815 1.257

Cdc thuyet minh dinh kern Labo phdn hop thanh bao cao tai chinh hop nhdt giiia nien df) nay

6

T6ng Cong ty C6 phan Bao hi~m Quan dQi Miu B02a -DNPNTBao cao k~t qua hoat dQng kinh doanh h<},pnhftt theo hoat dQngeho quy III k~t thuc ngay 30 thang 9 nam 2017

Quy III Luy k~ tir dftu namChi tieu Ma s6 Thuyet 2017 2016 2017 2016

minh VND VND VND VND

1 Doanh thu phi bao hi~m 01 21 485.133.326.494 475.854.807.074 1.364.717.208.402 1.232.225.452.295- Phi bao hiern g6c OLl 511.075.065.251 456.766.667.875 1.423.884.062.643 1.258.623.271.380- Phi nhan tai bao hiem 01.2 5.306.303.311 3.805.394.394 28.787.904.364 25.767.002.655- Tang du phong ph,ibaa hiern g6c

(31.248.042.068) 15.282.744.805 (87.954.758.605) (52.164.821.740)va nhan tai baa hiem 01.3 192 Phi nhuong tai bao hi~m 02 22 (81.074.390.171) (68.006.975.028) (271.351.806.260) (226.042.425.209)

- T6ng phi nhuong tai baa hiem 02.1 (103.703.492.619) (60.761.946.774) (299.876.961.280) (245.837.531.354)- Giam/(Tang) dir phong phinhuong tai baa hiem 02.2 19 22.629.102.448 (7.245.028.254) 28.525.155.020 19.795.106.145

3 Doanh thu phi bao hiem thuftn 03 404.058.936.323 407.847.832.046 1.093.365.402.142 1.006.183.027.0864 Hoa hong nhuong tai baa hiem va

doanh thu khac hoat dQngkinhdoanh baa hi~m 04 26.070.426.051 18.067.957.468 93.786.286.040 60.653.012.824- Hoa h{mg nhuong tai baa hidm 04.1 23.591.312.270 17.564.838.478 76.708.600.946 57.376.975.528- Doanh thu khac hoat a(mg kinhdoanh baa hidm 04.2 2.479.113.781 503.118.990 17.077.685.094 3.276.037.296

5 Doanh thu thuftn hoat dQng10 430.129.362.374 425.915.789.5L4 t.187.151.688.182 1.066.836.039.910kinh doanh bao hi~m

6 Chi b6i thuong 11 23 (149.688.843.442) (112.085.396.814) (401.902.559.093) (304.233.300.231)7 T11Ub6i thirong nhuong tai baa 12

hi~m 24 10.035.927.453 4.956.886.603 45.407.233.048 21.391.670.3958 Giam/(Tang) dlJ phong b6i thucmg

baa hi~m g6c va nh~n tai baa hi~m 13 19 (54.692.097.191) (101.193.795.579) (93.782.524.400) (181.130.373.766)

Cae thuyit minh dinh kem fa bi)ph(m h9P thanh eua baa eao tai ehinh h9P nhdt giu'a nien ai) nay

7

Tang Cong ty C6 phAn Bao hi~m Quan dQi Mftu B02a - DNPNTBao cao k~t qua hoat d<)ng kinh doanh hop nh~t theo hoat dQngcho quy III k~t tlnic ngay 30 thang 9 nam 2017 (ti~p theo)

QuyUI Lily k~ tir d~u namChi tieu Ma s6 Thuy~t 2017 2016 2017 2016

minh VND VND VND VND

9 (Tangj/Giam dir p.hongb6i thuongnhuong tai bao hiern 14 19 17.927.255.399 34.543.576.983 (3.110.803.588) 69.563.883.380

10 Tang chi b6i thuong bao hi~m 15 (176.417.757.781) (173.778.728.807) (453.388.654.033) (394.408.120.222)I I Tang du phong dao dQng Ion 16 19 (4.126.778.759) (3.998.101.155) (11.527.950.055) (10.385.527.428)12 Chi phi khac heat dQngkinh

doanh bao hiern 17 (166.548.503.961 ) (176.496.223.50 I) (447.174.388. I53) (421.214.253.960)- Chi hoa hong bao hie'm 17.1 (28.325.150.723) (31.594.622.564) (85.942.385.479) (85.891.075.182)- Chi phi khac hoat dong kinh

17.2 25 (138.223.353.238) (144.901.600.937) (361.232.002.674) (335.323.178.778)doanh bao hie'm

13 Tang chi phi hoat dQng kinh(347.093.040.501) (354.273.053.463) (912.090.992.241) (826.007.901.610)doanh bao hi~m 18

14 LQ'inhuan g{}pho~t d{}ngkinh doanh bao hiern 19 83.036.321.873 71.642.736.051 275.060.695.941 240.828.138.300

18 Doanh tim heat dQng tai chinh 23 26 19.208.374.499 15.900.507.572 96.972.267.940 58.953.191.94919 Chi phi heat dong tai chinh 24 27 (952.084.116) (3.837.583.731 ) (17.433.877.296) ( 16.380.406.439)20 LQ'inhu~n g{}phoat d{}ngtai 25 18.256.290.383 12.062.923.841 79.538.390.644 42.572.785.510chinh21 Chi phi quan Iy doanh nghiep 26 28 (95.665.897.664) (70.135.017.455) (273.387.449.753) (211.907.383.848)22 LQ'inhu~n thu~n til' hoat dQng 30 5.626.714.592 13.570.642.437 81.211.636.832 71.493.539.962kinh doanh23 Thu nhap khac 31 5.029.360.530 8.529.887.282 11.387.259.313 13.820.572.27124 Chi phi khac 32 (3.060.603.952) (3.682.551.993) (10.80 I .819.686) (6.659.497.490)

25 LQ'inhuan khac 40 1.968.756.578 4.847.335.289 585.439.627 7.161.074.781

Cae thuye'tminh.oinh kem fa b9pMn h9P thanh cua bao cao tai chinh h9P nhdt gifi'aniim 09 nay

8

T6ng Cong ty C6 phin Bao hi~m Quan dQi Miu B02a - DNPNTBao cao k~t qua hoar dQng kinh doanh hop nh:1t theo hoat dQngeho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

QuyIII Liiy k~ til' d§u narnChi tieu Ma s6 Thuy~t 2017 2016 2017 2016

minh VND VND VND VND

26 T6ng IQ'inhu~n k~ roan trurrc 50thi.t~ 7.595.471.170 18.417.977.726 81.797.076.459 78.654.614.743

27 Chi phi tJ1U~TNDN hien hanh 51 29 (1.565.522.189) (3.717.492.716) (16.5 11.221.182) (15.848.428.374)

29 LQ'inhuan sau thu~ tim nh~p 60 6.029.948.981 14.700.485.010 65.285.855.277 62.806.186.369doanh nghi~p

30 L9"i Ich cua c6 dong khong kiem38.221.975 (9.089.996) (50.469.293) 13.716.572scat

31 LQ'i nhuan sau tJ1U~thuoc cac c6dong cua T6ng Cong ty 6.068.170.956 14.691.395.0 I4 65.235.385.984 62.819.902.94 I

30 Uti CO" ban tren c6 phieu 70 30 75 294 815 1.256

Le Th! Thanh HuyenKi todn T6ng h9]J Ki todn truong

Nguoi lap Nguci scat xet

Cac thuyet minh dinh kem la bo phdn hop thanli cua baa cao tai chinh h9]Jnhdt giiia nien Gf)nay

9

TAng Cdng ty cA ph§n Bao hi~m Quan doiBao cao hru chuyen ti~n t~ hop nh§t .cho quy III k~t thuc ngay 30 thang 9 nam 2017

M~u B03a - DNPNT

Chi tieu Mil Giai doan tll' Giai doan tirsa 11112017 d~n 11112016 d~n

30/9/2017 30/9/2016VND VND

I Ll!U chuyen ti~n tir hoat d(}ng ki~h doanh2. Ti~n tll' cac khoan no phi va hoa hong 02 1.491.313.249.093 1.277.368.297.3923. Ti~n thu tir cac khoan thu ducc giam chi 03 1.026.386.292 652.575.8154. Tien thu tir cac hoat dong kinh doanh khac 04 309.024.239.225 181.082.606.1385. Tra tiSn b6i thuong bao hiem 05 (219.364.419.725) (183.611.093.628)6. Tra tien hoa hong va cac khoan no khac cua

kinh doanh bao hiem 06 (89.626.387.516) (91.697.476.750)7. Tra ti~n cho nguoi ban, nguoi cung dp dich V\l 07 (57.944.602.445) (44.568.529.021)8. Tra tien cho can b(>cong nhan vien 08 (179.837.171.667) (127.815.029.097)9. Tr~ tiSn n(>pthu~ va cac khoan no Nha mroc 09 (78.474.003.762) (66.790.936.662)10. Tien tra cho cac khoan phai tra khac 10 (837.836.856.092) (305.143.179.845)11. T1;l.mlmg cho can b(>cong nhan vien va tiSn ung

truac cho ngu(ri ban 11 (87.068.076.842) (145.089.656.410)-::

LlfU chuy~n ti~n thuAn tll' ho~t d(}ng 20 251.212.356.561 494.387.577 .932san xuAt kinh doanh .<:

Ll!u chuy~n ti~n ~ll'ho~t d(}n,gdAu ttr·:C

II ill1. Tien chi de mua sam tai san co dinh 21 (9.194.872.044) (19.551.371.760)

£3. TiSn chi cho vay, mua cac cong C\l nQ'

cua cac don vi khac 23 (1.313.293.530.000) (1.645.807.1 02.778) i6. TiSn thu tu cac khoan d~u tu vao don vi khac 26 248.900.000.000 331.487.982.778 ::

7. TiSn thu liii cho vay, c6 tll'Cva lQ'inhu~ndu'Q'cchi a 27 798.612.912.238 662.748.432.981

LllU chuy~n ti~n thuAn tll' ho~t d(}ng dAu tll 30 (274.975.489.806) (671.122.058.779)

Cae thuyh rninh tlinh kern la br}ph4n h9'P thanh cua Mo cao tai chinh h9'Pnhdt giua nien tlr}nay

10

TBng Cdng ty CB phAnBao hi~m Quan dQiBao cao IU'uchuy~n ti~n t~ hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Miu B03a - DNPNT

Chi tieu Mil Giai doan tir Giai doan tirs6 11112017 d~n 11112016d~n

30/9/2017 30/9/2016VND VND

III L~u chuyen ti~n tir hoat di}ng tai chinh3. Tien thu til di yay 33 682.531.005.376 412.391.425.1204. Ti,~ntra no g6e yay 34 (661.756.810.200) (444.1 09.574.615)6. Co nrc, 191nhuan da tra eho chu so hUu 36 (15.824'.839.833) (13.414.289.120)

Luu chuy~n ti~n thuAn tir hoat d{)ng40 4.949.355.343 (45.132.438.615)tai chinh

Luu chuy~n ti~n thuAn trong ky 50 (18.813.777.902) (221.866.919.462)

Ti~n va tuong dU'O'Dgti~n dAu ky 60 40.777.971.735 254.065.943.324

Anh huang chenh lech ty gia 61

Ti~n v~ tU'O'DgdU'O'Dgti~n cu6i ky 70 21.964.193.833 32.199.023.862(Thuyet minh 4)

Ha N9i, ngay 30 thang 10 nam 2017

NgW)1 l~p

t.e Thi Thanh HuyenKd toim T6ng h9'P

r.e Thi Thanh HiLiK§ toan truirng

Nguyen Quang HienT6ng Giam il6c

Cae thuyit minh ilinh kem fa b6 pMn h9P thanh cua baa cao tai chinh h9'P nhdt giua nien il6 nay

11

Tang Cong ty ca ph§n Bao hi~m Quan doiThuy~t minh bao cao tai chinh hQ'Pnh~t .cho quy III k~t thuc ngay 30 tha~g 9 nam 2017

M~u B09a - DNPNT

Ci9 thuyet minh nay la bO phan hop thanh va dn duoc doc d6ng thai voi cac bao cao tai chinh hopnhat dinh kern.

1. Don vi bao cao

(a) Hlnh tlnrc so' hnu vBn

T6ng Cong ty C6 phan Bao hiem Quan dOi ("T6ng Cong ty") la mot cong ty c6 phan duoc thanh j~p taiVi~t Nam thea Giay phep Thanh I~p va Heat dOng s6 43GP/KDBH ngay 8 thing 10 nam 2007 do BOTai chfnh dp Iftn dftu va Gi~y phep di~u chinh gftn nh~t la 43/GPDC26/KDBH ngay 28 thing 7 nam2017.

T6ng Cong ty co Tru so chinh tai ting 15, Toa nha MIPEC, s6 229 Tay San, Nga Tu So, D6ng Da, HaNOi. T~i ngay 30 thing 9 nam 2017, T6ng Cong ty co 61 cong ty thanh vien trV'c thuOc tren ca mrac(31/12/2016: 54 congty).

(b) Ho~t dQng chinh

Cic ho~t dOng chfnh cua T6ng Cong ty bao g6m:Kinh doanh bao hi6m phi nhan thQ, tii bao hi6m;Ho~t dOng d~ phong, h~n ch6 1'ui1'0,t6n th~t;Giim dinh t6n th~t, giai quy6t b6i thu'ang, yeu ciu ngu'ai thlr ba b6i hoan; vaHo~t dOng dftu tu, xay dvng va cic ho~t dOng khic thea quy dinh cua phip lu~t.

(c) Chu 1<), ho~t dQng kinh doanh thOng thU'irng

Chu ky ho~t dOng kinh doanh thong thuang cua MIC n&mtrong ph~m vi 12 thing. 'fi

(d) cau truc T&ng cong ty

T~i ngay 30 thing 9 nam 2017 va ngay 31 thing 12 nalTI 2016, T6ng Cong ty co mOt cong ty con laCong ty C6 phftn Dftu tu MIC ("MIC Invest"). Ty I~so hfi"ucua T6ng Cong ty t~i Cong ty C6 phfrn DfrutuMIC la 68,12%. LTnh vvc kinh doanh cua Cong ty C6 phfrn Dfru tu·MIC la kinh doanh b~t dOng san,dfru tu tai chfnh, xay dV'ng va cac ho~t dOng khac thea quy dinh Clla phap lu~t.

Bao cio tai chinh hqp nh~t Clla T6ng Cong ty t~i ngay 30 thang 9 nam 2017 va cho giai do~n k6t thllCctmg ngay bao g6m bao cio tai chfnh cua T6ng Cong ty va cong ty con (sau day gQi chung la "MIC").

T~i ngay 30 thang 9 nam2017, T6ng Cong ty co 1648 nhiin vien (31/12/2016: 1.486 nhan vien).

2. Co' s6' l~p bao CaOtai chinh

(a) Tuyen bB v~ tuan thu

Bao cio tai chfnh hqp nh~t giu'a nien dO duqc l~p theo ChuAn m~rcK6 toan Vi~t Nam, Ch6 d(>KS toanDoanh nghi~p Vi~t Nam, ThOng tu· s6 232/2012/TT-BTC ngay 28 thang 12 nam 2012 do BO Tai chinhban hanh va huang d~n k6 to an ap dl,mg d6i vO'idoanh nghi~p bao hi6m phi nhan thQ, doanh nghi~p taibao hi6m va chi nMnh doanh nghi~p bao hi6m phi nhan th9 mr6'c ngoai va cac quy oinh phap ly c6 lienquan ip dVng cho bao cao tai chinh giu'a nien 00.

Cac chuAn mvc va quy djnh phap 1y nay co th6 khac bi~t t1'en mOt s6 khia c~nh tr9ng y6u so v6'i cacnguyen t~c va chuAn nw-c k6 toan ouqc thtra nh~n fOng rai 0 cac qu6c gia khac. Do do, bao cio tai chfnhhqp nh~t ofnh kem khong nh&m m\lc oich phan anh tinh hlnh tai chfnh, kSt qua ho~t oOng kinh doanh vacac lu6ng luu chuy6n ti~n t~ hqp nh~t cua MIC thea cac nguyen t~c va thong l~ kS to an duqc thtra nh~nf(lng rai a cac nu'6'c va cac quy~n Uti phan khac ngoai ph~m vi Vi~t Nam. Do d6, vi~c sIr d\lng bao caotai chfnh hqp nh~t giu'a nien dO nay khOng nhim danh cho nhu'ng d6i tll'qng sir d\lng khong OLlVCbiSt v~cac nguyen t~c, thu t\lC va thong l~ k6 toan Vi~t Nam.

12

TAng Cdng ty cA phin Bao hi~m Quan doiThuyet minh ~ao cao tid chinh hop nhit .cho quy III ket thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Miu B09a - DNPNT

(b) CoosO'do hroug

Bao cao tai chinh hQP nhat, tnr bao cao hru chuyen tien t~ hop nhat, duoc l~p tren co So' d6n tich theanguyen tic gia g6c, Bao cao luu chuyen tien t~ hop nhftt duoc l~p thea phuong phap true tiep.

(e) Ky k~ toan nam

Ky k~ toan nam cua MIC la ttl' ngay 1 thang 1 o~n ngay 31 thang 12, Ky k~ toan giua nien 01)cua MICla tir ngay 1 thang 1 o~n ngay 30 thang 6,

(d) DO'Dvi ti~n t~ k~ toanDon vi tiSn t~ k~ toan cua MIC la D6ng Vi~t Nam ("VND"), cling la don vi tiSn t~ oUQ'cSlr dVng chomvc oich l~p va trinh bay bao cao tai chinh,

3. Tom t~t nhfrng chinh sach k~ toan chu y~uSau oay la nhu'ng chinh sach k~ tmln cM y~u oUQ'cMIC ap dVng trong vi~c l~p bao cao tai chinh hQPnhftt giU'anien 01)nay,

(a) Cae thay dBi trong trO'etinh k~ toan, trinh bay va thuy~t minh bao cao tai ehinh

Tltay (/ai truc tinlt ki toan

T6ng Cang ty oil ap dvng phi h6i t6 Cang van s6 1938/BTC-QLBH ngay 03 thang 02 nam 2016 do BI)Tai chinh ban hanh v~ vi~c huo'ng d~n phuong phap tinh dV'phong cho cac t6n th~t oil phat sinh thul)ctrach nhi~m bilOhi6m nhung chua thOng bao ("IBNR"), Xem chi ti~t t~i Thuy~t minh 3(m)(ii),

(b) CoosO'hQ1>nh§t

(i) Cong ty conCang ty con la cang ty rna MIC co kha nang quy~t oinh cac chinh sach tai chinh va chinh sach hO<;ltol)ng, Bao cao tai chinh cua cang ty con oUQ'chQp nhftt ttl' ngay MIC co oUQ'cquy~n ki6m soat cang tynay, Bao cao cua cang ty con se khang oUQ'chQP nhftt ttl' ngay MIC khang con kiSm soat cang ty nay,

(ii) Cacgiao dicit (/lr(!C IO(litrk khi lU;pnhat

Cac s6 du nl)i bl), giao dich va lQ'inhu~n chua th\l'c hi~n tren giao dich nl)i bl) giua cang ty con va T6ngC6ng ty oU'Q'clo<;litru khi l~p bao cao tai chinh hQP nhftt. L6 chua thtlC hi~n cung oUQ'c10~i tru', ngo~itru twong hQp giao dich th6 hi~n S1,l' giam gia cua tai san oU'Q'cchuySn giao, Cac chinh sach k~ toan cuacang ty con cung oUQ'coi~u chinh khi cfrn thi~t nh~m oam bao tinh nhftt quan v6'i cac chinh sach k~ toanoUQ'cT6ng Cang ty ap dVng,

(e) Cae giao djeh b~ng ngol,li t~

Cac khoan mvc tai san va nQ'phai tra co g6c b~ng oon vi ti~n t~ khac VND OUQ'Cquy 06i sang VNDthea ty gia giao dich th~l'c t~, Cac giao dich b~ng cac oon vi ti~n khac VND trong nam oUQ'cquy 06isang VND thea ty gia thv'c t~ t~i ngay giao dich, Ty gia th\l'c t~ ap dVng cho cac giao dich b~ng ngo~i t~oUQ'cxac oinh nhu sau:

- Ty gia giao dich thv'c t~ khi mua ban ngo~i t~ la ty gia ky k~t trong hQp 06ng mua ban ngo~i t~giG'aMIC va ngan hang thuong m~i,

- Ty gia giao dich thv'c t~ khi ghi nh~n nQ'phai thu la ty gia mua ngo~i t~ cua ngan hang noi MICnh~n tiSn ttl' khach hang ho~c 06i tac,

13

TBng Cdng ty CB ph§n Bao hi~m Qudn doiThuyet minh ~ao cao tai chinh hop nhat . ,cho quy III ket thuc ngay 30 thang 9 narn 2017 (tiep theo)

Miu B09a - DNPNT

- Ty gia giao dich thuc t~ khi ghi nhan no phai tra la ty gia ban ngoai t~ cua ngan hang noi MIC dukien thanh toan khoan phai tra do.

- D6i voi cac giao dich mua sfun tai san hoac cac khoan chi phi thanh toan ngay bing ngoai t~, ty giagiao dich thuc t~ la ty gia mua cua ngan hang noi MIC thuc hien thanh toan.

Cac khoan muc tai san va no' phai tra co g6c bing don vi ti€n t~ khac VND duoc quy d6i sang VNDthee ty gia giao dich thuc t~ tai ngay k~t thuc ky k~ toan, Ty gia giao dich thuc t~ khi danh gia ll;licackhoan ml,lc ti€n t~ co g6c ngol;li t~ tl;lingay l~p bao cao tai chinh dUQ'cxac dinh nhu sau:

- D6i v6'i cac khoan ml,lCti€n t~ co g6c ngol;li t~ la tai san (ti€n m~t va phai thu): dung ty gia muangol;li t~ cua ngan hang thuong ml;li nO'iMIC thuong xuyen co giao dich tl;lingay k~t thUc kY k~toan, Ti€n gU'ingan hang bing ngol;li t~ dUQ'cdanh gia ll;lithee ty gia mua ngol;li t~ cua chinh nganhang nO'iMIC gui ti€n ho~c rna tai khoan ngol;li t~,

- D6i v6'i cac khoan ml,lc ti€n t~ c6 g6c ngol;li t~ la nO'phai tra: dung ty gia ban ngol;li t~ cua nganhang thuong ml;linO'iMIC thuong xuyen c6 giao dich tl;lingay k~t thuc kY k~ toan,

T~t ca cac khoan chenh l~ch ty gia h6i doai dUQ'cghi nh~n vao bao cao k~t qua hOl;ltdQng kinh doanh,

(d) Ti~n va eae khoan tuO'ngduO'ng ti~n

Ti€n bao g6m ti€n m~t va ti€n gU'ingan hang kh6ng ky hl;ln,Cac khoan tuong duO'ng ti€n la cac khoan '\dftu tu ngifu hl;ln c6 tinh thanh khoan cao, co thS d~ dang chuySn d6i thanh mQt lUQng ti€n xac dinh,kh6ng c6 nhi€u rui ro v€ thay d6i gia tri va duO'c SlJ' dl,lng cho ml,lc dieh dap (mg cac cam k~t chi ti€nng~n hl;lnhon la cho ml,lCdich dftu tll' hay la cac ml,lCdich khac,

(e) Cae khoan dAu tu

(i) Ch,rng khoan kinh doanhChUng khoan kinh doanh la cac lOl;lichUng khoan dUQ'cMIC n~m gifr vi mvc dich kinh doanh, t(I'Clamua vao ban ra dS thu lO'inhu~n trong thO'igian ng~n, Ch(mg khoan kinh doanh du'Q'cghi nh~n ban dftuthee gia g6c bao g6m gia mua cQng cac chi phi mua, Sau ghi nh~n ban d§.u, ch(mg khoan kinh doanhduO'c xac dinh thee gia g6c trtl' di dV phOng giam gia ch(mg khoan kinh doanh, DV phOng giam giachung khoan kinh doanh dUQ'cl~p khi gia tN tmong cua ch(mg khoan giam xu6ng th~p hon gia trj ghis6 cua chUng, Sau khi khoan dl,l'phOng dll'Q'cl~p, n~u gia thi truong cua chung khoan tang len thi khoimdv phOng se duQ'c hoan nh~p, Khoan d\1'phOng chi dUQ'choan nh~p trong phl;lmvi sao cho gia tri ghi s6cua chUng khoan kinh doanh kh6ng vuQt qua gia tri ghi s6 cua cac chUng khoan nay khi gia dinh kh6ngco khoan dv' phOng nao dii dUO'cghi nh~n,

(ii) J){;uttf niim gUt din ngay dao h(ln

Dftu tu n~m gifr d~n ngay dao hl;ln la cac khoan dftu tu rna MIC dv' dinh va co kha nang n~m gill' d~nngay dao hl;ln, Dftu tll' n~m gifr d~n ngay dao hl;lng6m ti~n gU'ingan hang co kY hl;ln, trai phi~u va cackhoan cho vay n~m giG'd~n ngay dao hl;ln,Cac khoan d§.u tll' nay dUQ'cghi nh~n thee gia g6c tru di dVphOng cho cac khoan phai thu kh6 doi.

14

TAng Cdng ty cA ph§n Bao hi~m Quan doiThuy~t minh ~ao cao tai chinh hQ'Pnh~t .cho quy III ket thuc ngay 30 thang 9 narn 2017 (ti~p theo)

M§u B09a - DNPNT

(iii) Dati ur gop van vuo cdc don vi kluu:

D,elutu vao cac cong C1,lv6n chu sa htru cua cac don vi khac duoc ghi nhan ban delu thea gia g6c baogom gia mua va cac chi phi mua c6 lien quan true tiep, Sau ghi nhan ban delu, cac khoan delu tir nayduoc xac dinh thea gia g6c tnr di du phong giam gia khoan delu tu. DI,l'phong giam gia delu nr duoc I~pkhi don ,vi nhan delu tu phat sinh 16, ngoai tnr truong hQ'Pkhoan 16 do d1'lnam trong du kiSn cua MICkhi quyet dinh delu tir. DI,l'phong giam gia delu tu duoc hofm nh~p khi don vi nh~n delu tu sau d6 t~o raIgi nhu~n de bu tm cho cac khoan 16 d1'ldUQ'cI~p dl,l'phOng tfU'6'ckia. Khoan d1,l'phOng chi dU'Q'choannh~p trong ph~m vi sao cho gia tri ghi s6 cua khoan delu tU'khong WQt qua gia tri ghi s6 khi gia dinhkhong c6 khoan dlJ phOng nao d1'ldU'Q'cghi nh~n,

(iv) Dlf phong giam gia cae khoan dati tU'tui ehinh

MIC xac dinh gia tri thi tfU'ong cua chung khoan va tinh toan s6 li~u dl,l'phOng celn phai trich I~p chotung chung khoan thea quy dinh v~ I~p d1,l'phOng giam gia chung khoan quy dinh t~i ThOng tu sf>228/2009/TT-BTC do B<)Tai chinh ban hfmh ngay 7 thang 12 nam 2009 ("ThOng tu 228") va ThOng tU's6 89/2013/TT-BTC ban hanh ngay 28 thang 6 nam 2013 sua d6i, b6 sung ThOng tu 228. Trong tfU'onghQ'Pgia tri thi tfU'ong cua chtmg khoan khong c6 ho~c khong th~ xac dinh dUQ'cm<)tcach dang tin c~y,cac chtmg khoan nay dUQ'cghi nh~n thea gia g6c.

(t) Ole khmln pbai thu

Cac khoan phai thu khach hang va cac khoan phai thu khac dUQ'cphan anh thea nguyen gia tru' di d1,l'phOng phai thu kho doi.

Cac khoan phai thu du'gc xem xet trich I~p dl,l'phOng rui ro thea tu6i ng qua h~n cua khoan ng ho~c theadl,l'ki@nt6n thAt co th~ xay ra trong tfU'ong hQ'Pkhoan ng chua dSn h~n thanh toan nhung t6 chuc kinh tSHim vao tinh tr~ng pha san ho~c dang lam thu t1,lCgiai th~; nguo'i ng mAt tich, b6 tr6n, dang bi cac co'quan phitt lu~t truy t6, xet xu ho~c dang thi hanh an ho~c d1'lchSt.

D6i v6'i cac khoan phai thu qua h~n thanh toan, MIC ap d1,lngmuc trich l~p dv phOng thea huong dfrncua ThOng tu 228 nhu sau:

,,

J

Thai gian qua hc;m M(rc [rich d~rphong

0%30%50%70%100%

Khong qua h~n ho~c qua h~n du6'i sau (06) thangTil sau (06) thang dSn du6'i m<)t(01) namTil m<)t(01) nam dSn du6'i hai (02) namTu' hai (02) nam dSn du6'i ba (03) namTren ba (03) nam

(g) Chi phi hoa hang chua philn b6Chi phi hoa h6ng cho ho~t d<)ngkinh doanh bao hi~m g6c va nh~n tai bao hi~m dU'Q'cghi nh~ va phil?b6 thea phuong phap trich l~p d~rphOng phi bao hi~m chua dUQ'chuong dugc trinh bay trong Th~yetminh 3(m)(i). S6 du cua chi phi hoa h6ng chua philn b6 t~i ngay bao cao phim anh chi phi hoa hOngtuong ung v6'i doanh thu phi bao hi~m chua dUQ'chuong,

15

TBng Cdng ty CB ph§n Bao hi~m Quan dQiThuyet minh bao cao tai chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M§u B09a - DNPNT

(b) Tai san eBdinh hfru hinh

(i) Nguyen gia

Tai san c6 djnh hlru hinh diroc th€ hien thea nguyen gia tnr di gia tri hao mon luy k6, Nguyen gia taisan c6 dinh hiru hinh bao gom gia mua, thue nhap khau, cac loai thu6 mua hang khong hoan lai va chiphi lien quan true ti6p dS dua tai san d6n vi tri va trang thai heat dong cho muc dich su dung dll du kien.Cac chi phi phat sinh sau khi tai san c6 dinh hiru hinh dll dira vao hoat dong nhir chi phi sua chua, baoduong va dai tu duoc ghi nhan vao bao cao k6t qua heat dong kinh doanh trong ky rna chi phi phat sinh,Trong cac truong hQ'p co thS chung minh mot cach r5 rang r~ng cac khoan chi phi nay lam tang IQ'iichkinh t6 trong tuong lai dv tinh thu dUQ'ctil' vi~c Sll'dVng tM san c6 dinh hUu hinh VU'Qttren muc ho~tdong tieu chuAn thea nhu danh gia ban d~u, thi cac chi phi nay du'Q'cv6n hoa nhu mot khoan nguyen giatang them cua tai san c6 dinh hUu hinh,

(ii) Khau hao

Khtlu hao dUQ'ctinh thea phuong phap duong thing dva tren thai gian hilu dVng uac tinh cua tai san c6dinh hilu hinh, ThO'i gian hilu dl,lllguac tinh nhu sau:

Nha clmThi6t bi van phOngPhuong ti~n v~n tai

8 - 30 nam3 - 7 nam

8 - 10 nam

(i) Tai san eBdinb vo blob

(i) QuyJn su dl;lngaat vo thoi ht;lnQuy6n su dl,lllg dtlt vo thO'ih~n dU'Q'cthS hi~n thea nguyen gia, Nguyen gia ban d~u cua quy6n su' dvngd~t bao g6m gia tri cua quy6n su dl,lllg d~t duQ'c ghi nh~n trong Gi~y phep D~u tu va cac chi phi lienquan tn,rc ti6p t6'i vi~c co duQ'c quy6n Sll'dvng dtlt. Quy6n Sll'dVng d~t vo thai h~n khong duQ'c tnchkhAu hao,

(ii) Phlin mJm may vi tinhGia mua ph~n m6m may vi tinh m6'i rna phftn m6m nay khong phai la mot bO ph~n g~n k6t v6'i ph~ncung co lien quan thi du'Q'cv6n hoa va h~ch toan nhu tai san c6 dinh vo hinh, Ph~n m6m may vi tinhduQ'c tinh khtlu hao thea phuong phap duong thing trong vong 3 nam,

(j) Xay d1}'ngcO' ban dO'dang

Xay dv'ng co ban do' dang phan anh cac khoan chi phi xay dvng chua dUQ'choan thanh, Khtlu hao khongdu'Q'ctinh cho xay dl,l'llgCO' ban dO'dang trong qua trinh xay dl,mg,

(k) Cae khoan pbai tra bao hi~m va cae khoan pbai tra kbae

Cac khoan phai tra bao hiSm va cac khoan phai tra khac thS hi~n thea nguyen gia,

(I) D1}'phOngMQt khoan d~rphOng du'Q'cghi nh~n n€u, do k€t qua clla l'llQtsv' ki~n trong qua khu, MIC c6 nghia V\Iphap ly hi~n t~i hoi;ic lien d6'i co thS uO'Ctinh mot cach dang tin c~y, va ch~c ch~n se lam giam sut cacIQ'iich kinh t6 trong tuong lai dS thanh toan cac khoan nQ'phai tra do nghia vv do, Khoan dV phOngdu'Q'cxac dinh b&ng cach chi6t kh~u dong ti6n dV ki6n phai tra trong tuong lai v6"ity l~ chi6t kh~u truo'cthu6 phan anh danh gia cua tN truong 0' thOi diSm hi~n t~i v6 gia tri thO'i gian cua ti6n va rui ro Cl,l thScua khoan nQ'do,

16

TAng Cdng ty cA phsn Bao hi~m Quan dQiThuyet minh ~ao cao tal chinh hop nhAt ,cho quy III ket thuc ngay 30 thang 9 nam 2017 (tiep theo)

Miu B09a - DNPNT

(m) D\I' phong nghi~p V1}

Du phong nghiep vu duoc l~p thea cac guy dinh va huong d§n trong Thong tu s6 125/2012/TT-BTC doB9 Tai chinh ban hanh ngay 30 thang 7 nam 2012 huong d~n chS d9 tai chinh d6i voi cac doanh nghiepbao hiem, doanh nghiep tai bao hiem, doanh nghiep moi gioi bao hiern va chi nhanh doanh nghiep baohiem phi nhan tho nuoc ngoai ("ThOng tu 125"), Nghi dinh s6 73/2016/NI)-CP do Chinh phu ban hanhngay 01 thang 07 nam 2016 guy dinh chi tiSt thi hanh 1u~tkinh doanh bao hiem va 1u~t sua d6i b6 sungmot s6 diSu cua 1u~t kinh doanh bao hiSm ("Nghi dinh 73"), Cong van s6 17755IBTC-QLBH ngay 24tMng 12 nam 2012 clla B9 Tai chinh ("Cong van 17755") (ap dl,mg cho nam 2015 va cac nam truo-cdo), va Cong van s6 1938IBTC-QLBH ngay 03 tMng 02 nam 2016 clla B9 Tai chinh ("Cong viin1938") (ap d"mg cho nam 2016),DI,fphOng nghi~p V\l clla MIC bao g6m:

(i) DIf phimg phi chua {/u!"c huO'ng

DI,fphOng phi chua duQ'c huang 1a khoim dl,fphOng cho phAn doanh thu chua dUQ'chuang t~i ngay baocao va dUQ'Ch~ch toan 1am9t khofm nQ'phai tn1 trong bang can d6i kS toan hQ'pnhk

D\l' phOng phi chua dUQ'chuang du'Q'ctinh thea phuO'ng phap trich l~p thea ty 1~phAn tram clla t6ng phibao hiSm, Mt'rc trfch l~p dV phOng phi d6i vo-i cac lo~i hinh bao hiSm v~n chuySn hang hoa dUQ'ctinhbing 25% mll'Cphi giu l~i trong nam va bing 50% mll'Cphi giu l1;litrong kY df>ivo-i cae lo1;lihinh baohiSm khac,

(ii) DIf phimg bai thuUng

DV phOng b6i thuong bao g6m dV phOng b6i thuo'ng cho cac yeu cAu doi b6i thuong chua du'Q'cgiaigUYStva cho cac t6n thAt da:pMt sinh thu9C trach nhi~m bao hiSm nhung chua thOng bao,

Cac yeu cAu doi b6i thuong chua du'Q'cgiai guySt 1akhoan tiSn dUQ'ctnch l~p dS thanh toan chi phi UO'Ctinh cuf>icling cho cac yeu du doi b6i thuong da:pMt sinh va duQ'c thOng bao thu9C phk trach nhi~mtruO'c ngay l~p bao ctta, trll' di khoan tiSn da: thanh toan cho cac yeu cAu doi b6i thuong nay, Dv phongb6i thuong chua dUQ'cgiai guySt du'Q'ctrich l~p thea tung h6 so' yeu cAu doi b6i thuong,

Cac yeu cAu doi b6i thuong cho "cac t6n thAt da: pMt sinh thu9C tnkh nhi~m bao hiSm nhung chu'athOng bao" ("IBNR") 1a cac yeu cAu doi b6i thuong da:phat sinh trong kY kS toan hi~n t1;liho~c cac kYkS toan tmo-c, nhung chua dUQ'cthOng bao cho cong ty bao hiSm ho~c cong ty tai bao hiSm t1;lithO'idiSmkSt tMc kY kS tmln, TruO'c nam 2016, dv phong cho IBNR duQ'c tinh bing 3% t6ng sf>phi bao hiSm giul1;litrong nam thu9C trach nhi~m cua T6ng Cong ty thea Cong van phe duy~t sf> 17755/BTC-QLBHngay 24 tMng 12 nam 2012 clla B9 Tai chinh ("Cong van 17755"), Tu nam 2016 tr6' di, T6ng Cong tyap d\mg phuong phap tinh d\l' phOng cho IBNR thea Cong van phe duy~t sf>1938/BTC-QLBH ngay 03tMng 02 nam 2016 clla B9 Tai chinh ("Cong van 1938") thea cong tht'rc sau:

DV phOngb6ithuong chot6n thAt da:pMt sinh chu'athOng baoho~c chua yeudu doi b6ithuong chonam tai chinhhi~n t1;li

T6ng sf>tiSn b6i thuong chot6n thftt da:pMt sinh chuathOng bao ho~c chua yeucAu doi b6i thuong clla 3

nam tai chinh truO'c lien tiSp, '" xTong so tien hOi thuong

phat sinh clla 3 nam taichfnh truO'c lien tiSp

S6 tiSnb6i

thuongpMt

sinh cllanam taichinhhi~n t1;li

Doanh thu thuAnh01;ltd9ng kinhdoanh clla namtai chinh hi~n t1;lix xDoanh thu thuanh01;ltd9ng kinhdoanh bao hiSmclla nam taichinh truo-c

ThO'i gian ch~myeu du doi b6i

thuong binhguan clla nam tai

chinh hi~n t1;liThO'i gian cMmyeu du doi b6i

thuong binhguan clla nam tai

chinh truo-c

17

TAng Cdng ty cA phAn Bao hi~m Quan doiThuyet minh bao cao tai chinh hop nh§t .cho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M§u B09a - DNPNT

(iii) D{Cphong dao i/{ing lon

MIC trich l~p du phong dao dong 16n thea huong din tai Nghi djnh 73, Thong to' 125 va Cong van17755, DI,I',PhOngdao ~9ng l?n duoc l~p 0'mire 1% tren mire phi bao hi€m giU lai cua tAt ca cac nghiepV\I.Ban Tong Giam doc thiet l~p cac ty 1~nay dira tren con s6 thong ke trong khu VI,l'Ccua Iinh V\I'Cchuyen mon va tin nrong r~ng day la ty 1~hop ly d6i voi MIC.

(n) Quy d" trti' biit bUQc

Quy du tra' b~t bU9Cduoc trich tir loi nhuan sau thuS thu nhap doanh nghiep thea ty l~ la 5% cho toi khibang 10% mire v6n di€u l~ cua MIC.

(0) Ky quy bao hi€m

MIC phai kY quy bao hi€m b~g 2% v6n philp dinh, Khoan kY quy nay duQ'c huong lai thea thOa thu~nv6'i ngan hang rna tai khoan ky quy d~t t~i d6 va duQ'c thu h6i khi chAm d(lt ho~t d9ng. Ti€n kY quy chidU9'Csu dpng d€ dap (l'ng cac cam kSt d6i v6'i ben mua bao hi€m khi kha nang thanh toan bi thiSu hpt vaphai dU9'CB9 Tai chinh chAp thu~ b~ng van ban.

(p) Thu~

ThuS thu nh~p doanh nghi~p tinh tren 19i nhu~n cua kY bao g6m thuS thu nh~p hi~n hanh va thuS thunh~p hoan l~i. ThuS thu nh~p doanh nghi~p duQ'c ghi nh~n trong bao cao kSt qua ho~t d9ng kinh doanhngo~i tru tmong hQ'pc6 cac khoan thuS thu nh~p lien quan dSn cac khoan mvc dU9'Cghi nh~n th~ng vaov6n cM so' hliu, thi khi d6 cac thuS thu nh~p nay dIng dU9'Cghi nh~n th~ng vao v6n cM sa hau.

ThuS thu nh~p hi~n hanh la khoan thuS d~rkiSn phai n9P dv'a tren thu nh~p chiu thuS trong kY, su' dVngcac muc thuS suAt c6 hi~u IlJc t~i ngay kSt tMc kY kS toan, va cac khoan di€u chinh thuS phai n9P lienquan dSn nhfrng kY tm6'c,

ThuS thu nh~p hoan l~i duQ'c tinh thea phuong philp bang can d6i kS toan cho cac chenh l~ch t~m thOigiu'a gia tri ghi s6 cho mvc dich cac bao cao tai chinh va gia tri Slr dVng cho mvc dich tinh thuS cua cackhoan mvc tai san va nQ'phai tra, Gia tri cua thuS thu nh~p hoan l~i dO'9'Cghi nh~n dv'a tren cach thU'cd~rkiSn thu h6i ho~c thanh toan gia tri ghi s6 cua cac khoan mvc tai san va nQ'phai tra Slr dVng cac mlrcthuS suAtc6 hi~u Iv'c ho~c co ban c6 hi~u IlJc t~i ngay kSt tMc kY kS toano

Tai san thuS thu nh~p hoan l~i chi duQ'c ghi nh~n trong ph~m vi ch~c ch~n c6 du 19'inhu~n tinh thuStrong tuong lai d€ tai san thuS thu nh~p nay c6 th€ su' dvng du'Q'c.Tai san thuS thu nh~p hoan l~i dU9'cghi giam trong ph~m vi khong con ch~c ch~n la cac lQ'iich v€ thuS lien quan nay se Slr dpng dU9'C.

(q) Ghi nh~n doanh thu phi bao hi~m

(i) Doanh thu phi hcw hiim g6cTheo quy dinh t~i Nghi dinh 73, Thong to' 125 va ThOng to' s6 194/2014/TT-BTC do B9 Tai chinh banhanh ngay 17 thilng 12 nam 2014 su'a d6i, b6 sung m9t s6 di~u cua ThOng to' 125 ("ThOng to' 194"),doanh thu phi bao hi€m g6c duQ'c ghi nh~n khi phitt sinh trach nhi~m bao hi€m d6i v6'i ben mua baohi€m, cv th€ nhu sau:

• h9'P d6ng di'i duQ'c giao kSt gifra doanh nghi~p kinh doanh bao hi€m va ben mua bao hi~m di'i d6ngdu phi bao hi~m;

• c6 b~ng chU'ng v~ vi~c h9'P d6ng bao hi~m di'i duQ'c giao k~t va ben mua bao hi~m di'i d6ng du phibao hi~m; va

18

TBng ~ong ty CB ph§n Bao hi~m Quan dQiThuyet minh bao cao tai chinh hQ1>nh§tcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M~u B09a - DNPNT

• hQ'Pd6ng bao hiem duoc giao k€t va doanh nghiep kinh doanh bao hiem c6 thoa thuan cho ben muabao hi€m no phi bao hiem thi doanh nghiep kinh doanh bao hiem v~n phai hach toan vao thu nhapkhoan ti~n cho ben mua bao hiem no mac du ben mua bao hiem chua d6ng phi bao hiern.

Truong hQ'Pdoanh nghiep kinh doanh bao hiem thoa thuan voi ben mua bao hiem viec d6ng phi baohiem thea ky thi doanh nghiep hach toan vao thu nhap tuong ung voi ky hoac cac kY phi bao hiern daphat sinh, kh6ng hach toan vao thu nhap phan phi bao hi€m chua den ky ben mua bao hiem phai nQPphi thea thoa thuan, Phi bao hi€m nh~n tru6'c khi chua den h~n t~i ngay k€t thUc kY k€ toan dUQ'cghinh~n 6' ph~n "Phi bao hi€m tni tru6'c" tren bimg can d6i k€ toan,

(ii) Doanh thu nghifp Vfl tai bao hiim

NhulJng tili bcw hi~m

Phi nhuQ'ng tai bao hiSm thea cac hQ'Pd6ng tai bao hiSm c6 dinh va tai bao hiSm t~m thO'i dUQ'cghinh~n khi doanh thu phi bao hiSm g6c n~m trong ph~m vi thOa thu~ hQ'P d6ng nhuQng tai bao hi€mdUQ'cghi nh~n,

Khoim thu h6i tu nhuQng tai bao hi€m dUQ'cghi nh~ khi co b~ng chUng hi~n huu v~ vi~c phat sinhtrach nhi~m clla ben nh~n tai bao hi€m.

Hoa h6ng thea lQ'inhu~n nhuQng tai bao hiSm du'Q'ctinh toan va ghi nh~n thea cac c6ng thlrC va cacdi~u khoim duQ'c xac dinh tru6'c trong cac hQ'P d6ng tai bao hiSm c6 dinh va tai bao hi€m t~m thOiKhoim hoa h6ng thea lQ'inhu~n nay kh6ng duQ'c ghi nh~n n€u nhu co nhung y€u t6 kh6ng ch~c ch~trQng y€u lien quan t6'i kha nang thu h6i cac khoan phai thu,

Doanh thu hoa h6ng nhuQng tai bao hiSm dUQ'cghi nh~n trong bao cao k€t qua kinh doanh thea phuongphap trich l~p dl)' phOng phi chua dU'Q'chu'ang dUQ'ctrinh bay t~i Thuy€t rninh 3(m)(i), S6 du hoa h6ngnhuQng tai bao hi€m chua du'Q'chuang t~i ngay bao cao phim anh doanh thu hoa h6ng tuang Ung v6'iphk phi chua dUQ'chuang,

Nh(m tili brio hiim

Doanh thu va chi phi ngo~i trtr chi phi hoa h6ng lien quan den nh~n tai bao hi€m du'Q'cghi nh~n khinh~n dUQ'cban thanh toan v~ tai bao hi€m tu ben nhuQng tai bao hi€m, T~i ngay l~p bao cao, cac khoandoanh thu va chi phi lien quan den cac khoan nh~n tM bao hi€m rna ben nhuQng tai bao hiSm chua guiban thanh toan v~ tai bao hi€m dUQ'cu6'c tinh dva tren s6 li~u th6ng ke va s6 Mu uO'c tinh cua bennhUQ'llgtai bao hiSm,

Chi phi hoa h6ng nh~n tai bao hi€m duQ'c ghi nh~n thea chinh sach k€ toan dUQ'Ctrinh bay t~i Thuy€trninh 3(g),

(iii) Tiin liiiDoanh thu duQ'c ghi nh~n khi ti~n Uii phat sinh tren cO'sc)'d6n tich (co tinh den lQ'itlrC rna tai san deml~i) tru khi kha nang thu h6i ti~n lai kh6ng ch~c ch~n,

(iv) cJ lifeDoanh thu dUQ'cghi nh~n khi quy~n dUQ'cnh~ c6 tlrC cua MIC du'Q'cxac l~p, C6 ttrc b~ng c6 phi€U vacac c6 phi€u thu'ang nh~n du'Q'ckh6ng duQ'c ghi nh~n la thu nh~p cua MIC rna chi dUQ'cc~p nh~t s6lUQngc6 phi€u tren danh ml,lc d~u tu cua MIC, C6 tlrCnh~n dUQ'clien quan den giai do~ truo'c khi muakhoan d~u tu duQ'c ghi giam vao gia tri ghi s6 cua khoim d~u tu,

19

TAng ~ong ty cA phAn Bao hi~m Quan dQiThuyet minh ~ao cao tai chinh hop nh~tcho quy III ket thtic ngay 30 thang 9 nam 2017 (ti~p theo)

M~u B09a - DNPNT

(r) Chi phi b6i thU'(yog bao hi~m

Chi phi b6i ~huongduoc ghi nhan trong bao cao k~t qua hoat dong kinh doanh hop nhfrtkhi cac sir kienduoc ?ao hiem xay ra. Chi I;'hib6i thuong/chi phi giam dinh t,6nth,Atduoc ghi nhan trong ky dua tren s6tien boi thuong uoc tinh cuoi cung va cac chi phi giam dinh ton that co lien quan.

MIC thuong xuyen ra soat lai cac uoc tinh chi phi b6i thuong va chenh lech gitra cac ucc tinh v~ s6 ti~nb6i thuong phai tra va s6 ti~n thuc phai thanh toan b6i thuong bao hiem OUO'Cghi nhan trong bao caok~t qua ho~t o('>ngkinh doanh hQ"pnhAttrong ky rna cac UO'Ctinh 06 bi thay d6i hay cac khoan thanhtoan do duO'cth\l'chi~n.

Do do, cac khoan chi phi b6i thuong trong kY k~ toan bao g6m cac khoan dil thanh toan trong ky k~toan lien quan o~n cac yeu du doi b6i thuong phat sinh trong kY do, cac khoan d\l'phOngcho yeu dudoi b6i thuong chua dUQ"cgiai quy~t ho?c phat sinh nhung chua duO'cthOngbao (ffiNR) t?i thO'idi~mk~t tMc kY k~ toan va cac di~u chinh trong kY hi~n t?i d6i vO'icac khoan dv phOngcho cac yeu du doib6i thuong phat sinh trong cac kY k~ toan tmO'cmang sang.

Cac khoan thu h6i uO'ctlnh tll' tai san t6n thAtdil duQ'cb6i thuong ho?c tll'thu doi nguo'i thll'ba b6i hoan,dUQ"cdanh gia thea gia tri uo-ctinh co th~ thl,.l'chi~n duQ'cva dUQ"cghi giam cho cac khoan nq phai tracho cac yeu c&udoi b6i thuong chua giai quy~t.

(s) Chi phi khai thlie

Toan b('>chi phi khai thac bao hi~m ngo~i trll'chi phi hoa h6ng tu vi~c phat hanh mo-iho?c gia h~n hOpd6ng bao hi~m duO'cghi nh~n vao bao cao k~t qua ho~t d('>ngkinh doanh khi phat sinh.

(t) Cae khoan thanh toan thue ho~t d(}ng

Cac khoan thanh toan thue ho?t d('>ngdUQ"cghi nh~n trong bao cao k~t qua ho?t d('>ngkinh doanh hopnhAtthea phuong phap Duong thiing dl,.l'avao thO'ih?Ucua hOpd6ng thue. Cac khoan hoa h6ng di thueduQ'cghi nh~n trong bao d.o k~t qua ho~t d('>ngkinh doanh hop nhAtnhu la m('>tb('>ph~ hop thanh cuat6ng chi phi thue.

(u) Chi phi yay

Chi phi yay duQ'cghi nh~n la m('>tchi phi trong kY khi chi phi nay phat sinh, ngo~i tru tmong hop chiphi yay lien quan d~n cac khoan yay cho ml,.lCoich hinh thanh tai san du di~u ki~n thi khi do chi phi yayse duO'cv6n hoa va dUQ"cghi vao nguyen gia cac tMsan nay.

(v) Liii treD e8 phi~u

MIC trinh bay lili cO'ban tren c6 phi~u (EPS) cho cac c6 phi~u ph6 thOng. Lili co' ban tren c6 phi~uduO'ctinh bing cach Ifrylili ho?c 16thu('>cv~ c6 dong ph6 thOngcua MIC chia cho s6 luong c6 phi~uph6 thOngbinh quan gia quy~n lUllhanh trong kyo

(w) Cae beD lien quaD

Cac ben duvc coi la ben lien quan cua MIC n~um('>tben co kha nang, trl,.l'ctiSp ho~c gian tiSp,ki~m soatben kia ho~c gay anh huong dang k~ to'i ben kia trong vi~c ra cac quySt dinh tai chinh va ho~t o('>ng,ho~c khi MIC va ben kia cung chiu Sl,.l'ki~m soat chung ho~e anh huong dang k~ ehung. Cae ben lienquan e6 th6 1acae eong ty ho~e eae ea nhan, bao g6m ea eae thanh vien gia dinh than c~n cua cac canhan oUQ'ccoi la lien quan.

20

TBng Cdng ty CBph~n Bao hi~m Quan dQiThuy~t minh bao cao tai chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M~u B09a - DNPNT

4. Ti~nva cac khoan tuong duong ti~n

30/9/2017VND

31112/2016VND

Ti~nmat tai guyTi~n giri ngan hangTi~n dang chuyenCac khoan tuong duong ti~n

2.670.776.41211.193.417.421

100.000.0008.000.000.000

1.346.839.71311.431.132.022

28.000.000.000

21.964.193.833 40.777.971.735

5. D§u to' tal chinh ng~n han30/9/2017 31112/2016

VND VND

8.091.728.000 8.091.728.000261.282.667.935 330.053.137.935

5.000.000.000 5.000.000.000

274.374.395.935 343.144.865.935

(15.843.348.605) (16.819.348.605)

941.800.000.000 899.356.427.777200.000.000.000 298.828.400.000

200.000.000.000 298.828.400.00030.000.000.000

1.141.800.000.000 1.228.184.827.777

1.400.331.047.330 1.554.510.345.107

Chung khoan kinh doanhce phieu niem y€tce phieu chua niem y€t (i)Cac khoan dfru tu khac

D1}'phong giam gia clnmg khoan kinh doanh (ii)

DAu tir n~m gill'd~n ngay dao hanTi~n giri ngan hang co ky han (iii)Uy thac dfru tuTrong do:+Uy thac cho C6ng ty cdphdn Quem If;Quy ddu tu MB (iv)Dfru tu khac

21

TAng Cdng ty cA ph~n Bao hi~m Qusn doiThuy~t minh bao cao tai chinh hop nh§t .cho quy III k~t thuc ngay 30 tha~g 9 nam 2017 (ti~p theo)

(i) Chi tiSt cac khoan dAu tu c6 phieu chua niem ySt nhu sau:

Miu B09a - DNPNT

30/9/2017 31112/2016Ten cong ty SBllfQ11g Gill tr] ghi s6 SBllfQ11g Gili tr] ghi s6

DO'n vi VND Don vi VNDCong ty C6 phdn Tan PM Long 2.277.000 155.226.087.935 2.277.000 165.990.087.935C9ng t~ C6 phan In Tai chinh 1.829.105 20.331.580.000 1.423.805 16.238.050.000C6yhieu Ngan hang thuong mai c6p~an icy thuong Vi~t Nam 5.000.000 50.000.000.000Tong CTCP may dong It,I'C va maynong nghiep Viet Nam 2.500.000 35.725.000.000 2.500.000 35.725.000.000T6ng Cong ty C6 phan thiet bj dienVi~t Nam - 5.900.000 112.100.000.000

261.282.667.935 330.053.137.935

(ii) BiSn d9ng du phong giam gia clurng khoan kinh doanh trong ky nhir sau:

Giai doan til11112017 d~n30/9/2017VND

16.819.348.605(976.000.000)

S6 du dAukYl namTrich l~p du phong trong kYl nam (Thuyet minh 28)

Giai doan til11112016 d~n30/9/2016VND

15.203.348.6051.648.000.000

S6 du cuoi kYl nam 15.843.348.605 16.851.348.605

(iii) Ti~n giri c6 ky han bao gom:

30/9/2017VND

Ti~n gui ngan hang c6 kY h~n ttr 3 thang dSn 12 thangbllngVND 941.800.000.000 899.356.427.777

Lai su~t nam t~i thO'i di~m cu6i kY cua cac khoan ti~n gui c6 kY h~n nhu sau:

30/9/2017

Ti~n gU'ingan hang c6 kY h~n tlr 3 thang dSn 12 thangbllngVND

5,5% -7% 6,1% -7,2%

31112/2016VND

31112/2016

(iv) Day la khoan uy thac dAu tu cho Cong ty C6 phAn Quan ly Quy DAu tu MB ("MB Cap") thea h9'P d6nguy thac dAu tu chung khoan thea cac h9'P d6ng s6 01.0115/QLDMDTIMBCapital ngay 27 thang 1 nam2015, h9'P d6ng s6 01l0/2014/QLDTIMBCapital-MIC ngay 25 thang 8 nam 2015 va h9'P d6ng s615.0617/QLDT/Mbcapital-MIC ngay 21 thang 06 nam 2017.

22

TBng Cdng ty CB ph§n Bao hi~m Quan doiThuyet minh bao cao tai chinh hop nh§t .cho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

6. Phai thu ng~n han ella khach hang30/9/2017VND

Phai thu phi bao hiSm g6cTrong do+Phai thu ella ben mua baa hiem, dai If;,doanh nghiepmoi gioi bao hiem

+ Phai thu ella eae daanh nghiep tham gia a6ng baa hiemPhai thu phi nhan tai bao hiemPhai thu b6i thuong nhuong tai bao hiSmPhai thu tir hoat dong tai chinhPhai thu khac

93.378.483.200

85.234.577.0078.143.906.193

42.46l.21l.410

39.420.861.8831.960.335.329

M§u B09a - DNPNT

31112/2016VND

9l.666.587.155

87.424.108.3784.242.478.777

39.934.925.546610.735.472

47.812.269.3641.605.055.986

177.220.891.822 18l.629.573.523

7. Tra trurrc eho nguot ban ng~n han30/9/2017 31112/2016VND VND

10.719.119.491 18.966.562.47453.677.192.353 21.680.974.30770.515.822.600 70.515.822.6006.829.985.732 16.062.825.430

II14l.742.120.176 127.226.184.811 ;.

!I

Tra truce v~ cac khoan chi b6i thuong bao hiem g6cTra tnroc hop d6ng nhuong tai bao hiSmTra truce chi phi thiet k~Du an D47 (i)Cac khoan tra tnroc khac

(i) Day Ia khoan tra tru6c chi phi thi~t k~cho d\f an xay dl,fng toa nha van phOng MIC Tower ("D\)' anD47"). D\f an nay do T6ng Cong ty Ia chu d~u tu va da dUQ'cUy ban Nhan dan Thanh ph6 Ha NQi ch~pthu~n thea Van ban s6 5859IUBND-KHDT ngay 15 tMng 07 nam 2011 va Van ban s6 3564/BQP-TMngay 23 tMng 06 nam 2010. Theo do, T6ng Cong ty thllc hi~n d\f an xay d\fng toa nha van phOng tl;tis654 duong T6 Hau, phuong Trung Van, MS Tri, qu~ Nam Tu Liem, Ha NQi.

8.30/9/2017VND

Phai thu Dl,f fm D47Phai thu Dl,fan GAETTl;tm(mg cho can bQ, cong nhan vienPhai thu khac

107.363.984.7401.124.756.437

66.593.250.19615.093.896.139

31112/2016VND

9l.363.984.7401.124.756.437

30.660.310.1 0210.87l.495.493

190.175.887.512 134.020.546.772

23

TBng Cdng ty CB ph§n Bao hi~m Quan doiThuyet minh bao cao tai chinh hop nhfit .cho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

9. Dl! phong phai thu ng~n han kho doi

Bi~n dong du phong phai thu ngan han kho doi trong ky nhir sau:

Giai doan tir11112017 d~n30/9/2017

VND

se du dau kY/cu6i ky 5.746.735.138 5.234.793.022

10. Chi phi hoa hAng chua phfin b830/9/2017

VND

Chi phi hoa hang chua phan b6 bao hi~mg6cs6 du dau kyChi phi hoa hong chua phan b6 phat sinh trong kYChi phi hoa h6ng dil phan b6 vao chi phi trong ky

se dtr cuoi ky

55.238.376.96141.050.302.754(36.213.018.955)

M~u B09a - DNPNT

Giai doan tir11112016 d~n30/9/2016

VND

3111212016VND

51.836.698.27655.238.376.961(51.836.698.276)

60.075.660.760 55.238.376.961

Chi phi hoa hang chua phan b6 nh~n tai bao hi~mse dtr dau kyChi phi hoa hong chua phan b6 phat sinh trong kyChi phi hoa hong dil phan b6 vao chi phi trong ky

s6 du cu6i kY

1.656.346.1253.456.634.847(2.912.702.831)

10.697.250.0291.656.346.125

(10.697.250.029)

2.200.278.141 1.656.346.125

62.275.938.901 56.894.723.086

11. Ky quy bao hi~mTheo quy dinh, T6ng C6ng ty dil duy tri m(>tkhmtn kY quy bao hi~m b~t bu(>c tuong ling vO'i2% v6nphap dinh (v6n phap dinh 1a 350 ty VND). Khmin kY quy nay dUQ"cdi;itt<;liNgan hang thuong m<;lic6phan A Chau b&ng VND va huo'ng 1ili suitt nam trong ky 1a 6,0% (31112/2016: 6,5%). Khoim kY quynay thea quy dinh kh6ng dUQ'cphep gilii ngan cho d~n khi chitm dlit hO<;ltd(>ngkinh doanh hoi;ickhi coS\f chitp thu~n tru6c cua B(>Tai chinh. Tuy nhien, ti~n 1ilico th~ dUQ"crut bitt Clr hic nao.

24

T6ng Cong ty C6 phAn Bao hi~m Qufin d{liThuyet minh bao cao tai chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 na"m 2017 (ti~p theo)

M§u B09a - DNPNT

12. Tal san c&djnh hiru hinhGiai doan sau thdng kit thuc ngay 30 thang 9 ndm 2017

Nha cira May moe Thi~t b] Phuong ti~n TAng cqngthi~t b] van phong v~n tai

VND VND VND VND VND

N~uyen,giaS6 du d§uleY 63.222.496.843 921.858.000 5.213.704.941 62.437.070.642 131.795.130.426Tang trong leY 730.695.454 5.958.774.302 6.689.469.756

Sc3du cuc3i nam 63.222.496.843 921.858.000 5.944.400.395 68.395.844.944 138.484.600.182

Gia tr] hao mon loy k~s6 du dau ky 9.791.132.018 323.121.427 3.076.599.544 29.808.944.200 42.999.797.189Kh~uhao trong ky 1.674.091.460 27.506.196 576.147.787 4.343.543.026 6.621.288.469

Sc3du cU8i nam 11.465.223.478 350.627.623 3.652.747.331 34.152.487.226 49.621.085.658

Gia tr] con ll}.ise du dau ky 53.431.364.825 598.736.573 2.137.105.397 32.628.126.442 88.795.333.237se du cu6i leY 51.757.273.365 571.230.377 2.291.653.064 34.243.357.718 88.863.514.524

25

T6ng Cong ty C6 phAn Bao hi~m Quan dQiThuy~t minh bao cao tai chinh hQ'P nhfttcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M~u B09a - DNPNT

Giai doan SCLU thang kit thuc ngay 30 thang 9 ndm 2016

Nhit clra May moe Thi~t bi Phuong ti~n TAng cQngthi~t b] van phong v~n tai

VND VND VND VND VNDNguyen ghiS6 du d~u ky 63.122.996.843 832.608.000 4.299.939.941 47.954.287.005 116.209.831.789Tang trong ky 777.765.000 15.513.552.568 16.291.317.568

s6 du cu6i nam 63.122.996.843 832.608.000 5.077.704.941 63.467.839.573 132.501.149.357

G!a tr] ~aomon loy k~6.866.057.842 2.647.486.035 23.040.382.953So du d§ukY 32.553.926.830

Khfru hao trong ky 1.962.542.418 564.020.965 5.649.620.361 8.176.183.744Giam trong ky (57.654.998) (57.654.998)

s6 du cu6i nam 8.828.600.260 3.153.852.002 28.690.003.314 40.672.455.576

Gia tri con I~i. ,S6 dtr daukY 56.256.939.001 832.608.000 1.652.453.906 24.913.904.052 83.655.904.959S6 du cuci ky 54.294.396.583 832.608.000 1.923.852.939 34.777.836.259 91.828.693.781

26

T6ng Cong ty C6 philo Bao hi~m Quan doiThuyet minh bao cao ali chinh hop nhit .cho quy III k~t thuc ngay 30 thaog 9 narn 2017 (ti~p theo)

Mh B09a- DNPNT

13. Chi phi xiiy dung co' ban do' dang

Giai (101,\0 tir Giai (101,\n ttl'1/112017d~n 111/2016d~n30/9/2017 30/9/2016VND VND

se dir dau ky 296.005.707.227 239.316.851.489Tang trong ky 31.047.637.367 44.922.267.440Chuyen sang Uti san e6 dinh hnu hinh va va hinh

s6 dir eu6i ky 327.053.344.594 284.239.118.929

Chi tit~tcac du an xay dung CO' ban do dang dang duoc thuc hien nhtr sau:

30/9/2017 31112/2016VND VND

Dir an D47 (i) 244.533.802.332 231.150.164.965Du an xay dung toa nha eho thue GAET 34.042.455.367 34.042.455.367Du an xay dung tea thap MIPEC Tower 30.813.086.895 30.813.086.895Du an xay dung Tan PM Long 17.664.000.000

327.053.344.594 296.005.707.227

14. D§u tu tai chinh dal han ~

30/912017 3111212016VND VND

DAlInr nam gitr d@nngay dao hanTraiphieu (i) 100.000.000.000 100.000.000.000Ddu (Lt· dai han khdc 7.005.000 7.005.000Uy thac eMu tutti) 498.828.400.000

598.835.405.000 100.007.005.000

Dir phong d~u ur tai ehinh dai han (7.005.000) (7.005.000)

598.828.400.000 100.000.000.000

(i) Day la khoan d~u tu vao trai phi@u eua T6ng Cang ty D~u tLr va Ph<'tt tri~n Nha va D6 thi ("HVD"),dUQ'ephat hanh ngay 24 tMng 7 nam 2015. Ky h~n g6e eua trai phi@u la 5 nam. Lai suftt nam eho kyd~u tien la 8,5%, cae ky ti€p thea duQ'c tha n6i thea Hli suftt trung binh etta lai suftt ti~n gi:ri ti@tki~11112thang eang b6 b(),jNgan hang Thuang m~i C6 ph~n D~u tu va PMt tri~n Vj~t Nam, Ngan hang Thuungm~i C6 phAn Ngo~i thuang Vi~t Nam va Ngan hang Nang nghi~p va Phat tri€n Nang than Vi~t Nam.

(ii) Day la khoan llY tMc d~u tlT cho Cang ty C6 ph~n Quan Iy Quy ME ("MB Cap")

27

TAng Cdng ty cA ph~n Bao hi~m Quan dQiThuy~t minh ~aocao tili chinh hop nh§tcho quy III ket thuc ngay 30 thang 9 nam 2017 (ti~p theo)

15. Phai tra ngU'o; ban ng~n han

M~u B09a - DNPNT

30/9/2017VND

31112/2016VND

Phai tra hoat dong bao hiem g6cTrang ao:+ Phai tra b6i thuong baa hiem+ Phai tra hoa hotig baa hiim+ Phai tra khac

Phai tra hoat dong nhuong tai bao hiemPhai tra v~ hoat dong nhan tai bao hiemPhai tra v~hoat dong dc1utu UtichinhPhai tra khac

8.998.277.945 10.818.865.684

7.990.076.138843.233.976164.967.831

145,928.827.00216.970.974.410

854.942.8144.010.453.772

9.939.409.767587.402.161292.053.756

111.820.702.10915.524.494.757

475.219.3211.557.453.073

176.763.475.943 140.196.734.944

16. Thu~ va cac khoan phai nQp Nha mnrcGiai doan sau thang kit thuc ngay 30 thang 9 ndm 2017:

sA du tai S6 phat sinh S6 da nqp sA dir t~i11112017 trong ky trong kY 30/9/2017VND VND VND VND

Thue gia tri gia tang 13.378.121.318 70.304.953.820 (68.249.203.849) 15.433.871.289Thue thu nh~p doanh nghi~p 10.021.673.040 16.511.221.183 (13.813.366.897) 12.719.527.326Thue thu nh~p ca nhan 1.794.342.913 8.537.294.972 (9.208.825.531) 1.122.812.354Thue thu nh~p d'ili ly 639.439.107 678.601.424 (872.388.392) 445.652.139Thue khac 168.096.711 1.024.835.323 (893.952.131) 298.979.903

26.001.673.089 97.056.906.722 (93.037.736.800) 30.020.843.011

Giai aaqn nam kit thue ngay 31 thang 12 nam 2016:

sA dlf t~i sA phit sinh S6 <ta nqp· S6 dlf t~i11112016 trong ky trong ky 31112/2016VND VND VND VND

Thue gia tri gia tang 9.789.499.971 88.701.588.364 (85.112.967.017) 13.378.121.318Thue thu nh~p doanh nghi~p 11.768.078.554 18.021.673.310 (19.768.078.824) 10.021.673.040Thue thu nh~p ca nhan 602.904.112 5.683.076.890 (4.491.638.089) 1.794.342.913Thue thu nh~p d'ili ly 439.637.300 1.044.519.615 (844.717.808) 639.439.107Thue khac 626.647.431 487.072.638 (945.623.358) 168.096.711

23.226.767.368 113.937.930.817 (111.163.025.096) 26.001.673.089

28

TBng Cdng ty CB phin Bao hi~m Quan dQiThuyet minh ~ao cao tiii chinh hop nh~t ,cho quy III ket thuc ngay 30 thang 9 nam 2017 (tiep theo)

17. Phai tra ng~n han khac

Kinh phi cong doanBao hi~m xii hQiBao hiem y tSBao hiem th~t nghiepTai san thira cho giai quyetNhan kY quy ky CU'Q'Cng~n hanC6 nrc phai tra cho c6 dongPhai tra can bo, cong nhan vien T6ng cong tyPhai tra mua c6 phan Cong ty C6 phfrn Dfru tir Tan PM LongNhan d~t CQCbao hiem ur MB (i)Phai tra khac

M~u B09a - DNPNT

30/9/2017VND

3.493.269.362677.580.351119.845.00054.717.282

55.200.00011.672.410.817

906.125.0001.671.989.340

398.828.400.00013.417.464.014

31112/2016VND

2.635.016.42692.073.88219.033.38911.602.5762.467.293

12.155.200.00041.074.366.220

906.125.0003.000.000.000

198.828.400.00015.493.247.828

430.897.001.166 274.217.532.614

(i) Day la khoan d~t CQCky quy bao hiem cua Ngan hang Thuong mai C6 phan Quan doi ("MB") tai MICd6 thuc hien thea thuan hQ'Ptac toan di~n gia'a hai ben. T6ng gia tri d~t CQCthea cam k€t la 500 ty VNDthea HQ'Pd6ng d~t CQCd!;lily bao hi~m s6 01/2013/HDDC/MB-MIC ngay 5 thang 4 nam 2013.

18. Yay va ng thue tai chinh ng~n h~nDay la cac khoan yay ng~n h!;llltu cac ngan hang thuong m!;liva cac ca nhan khac b~ng VND v6'i li'iisu~t nam tu 6,0% dSn 8,0% (31/1212016: ttl' 6,15% dSn 8,0%).

Ngan hang Thuong m!;liC6 phfrn Quan dOiNgan hang Thuong m!;li C6 phfrn Xu~t Nh~p khfiu Vi~tNamCanhankhac

30/9/2017VND

112.867.235.905

138.100.000.0005.519.245.000

31112/2016VND

142.861.693.044

82.794.305.8547.346.845.000

256.486.480.905 233.002.843.898

29

TAng Cong ty cA phin Bao hi~m Qusn dc}iThuyet minh bao cao tal chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Miu B09a - DNPNT

19. Dl]'phong nghiep V\I

(a) Dl}'phong b6i thuong va dl}'phong phi chua dlfQ'Chmrng

Du p~ong, Dl}'phong Dl}'phongbao hiem goc nhuong tai nghi~p vy thuinva nh~n tai bao hi~mbao hi~mVND VND VND

30 thang 9 nam 2017DV' phong phi chua duoc huong 936.366.842.102 (189.342.042.490) 747.024.799.612Du phong b6i thuong 411.676.901.138 (131.145.478.744) 280.531.422.394

1.348.043.743.240 (320.487.521.234) 1.027.556.222.006

31 thang 12 nam 2016Du phong phi chua duoc huong 848.412.083.497 (160.816.887.470) 687.595.196.027DI,I'phong b6i thuong 317.894.376.738 (134.256.282.332) 183.638.094.406

1.166.306.460.235 (295.073.169.802) 871.233.290.433

(b) Bi~n dqng dl}'phong b6i thuong va dl}'phong phi chua dlfQ'Churmg

Giai doan chin thang kit thuc ngay 30 thang 9 ndm 2017:

s6 dir diu kY Phat sinh s6 du cu6i kytrong ky

VND VND VND

Tai san tlii bao hi~m 295.073.169.802 25.414.351.432 320.487.521.234

Dv phOng phi nhuQng teEbil.O hi€m 160.816.887.470 28.525.155.020 189.342.042.490DV' phOng b6i thuong nhuQng tai

134.256.282.332 (3.110.803.588) 131.145.478.744bil.O hi€m

Dl}'phOng nghi~p vy 1.166.306.460.235 181.737.283.005 1.348.043.743.240

DV' phOng phi bao hi€m g6c va nh~ntai bao hi€m 848.412.083.497 87.954.758.605 936.366.842.102DV phOng b6i thuOng bao hi€m g6c va

317.894.376.738 93.782.524.400 411.676.901.138nh~ tai bao hi€m

30

TAng Cong ty cA ph~n Bao hi~m Quan dQiThuy~t minh bao cao tai chinh hQ'Pnh~tcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

(c) Giai doan chin thang k~t tlnic ngay 30 thang 9 nam 2016:

Miu B09a - DNPNT

SB du dAu ky Phat sinh! SB du cuBi kY(hoan nhap)trong ky

VND VND VND

Tai san tai bao hi~m 185.940.138.634 89.358.989.525 275.299.128.159

DlJ phong phi nhuong tai bao hiSm 123.211.425.964 19.795.106.145 143.006.532.1 09DlJ ph?ng b6i thuong nhuong tai

62.728.712.670 69.563.883.380 132.292.596.050bao hiem

Dl! phong nghisp vl} 913.455.310.273

DIJ phong phi bao hiem g6c va nhantai bao hiem 723.624.100.592DlJ phong b6i thuong bao hiem g6c vanhan tai bao hiem 189.831.209.681

233.295.195.506

52.164.821.740

181.130.373.766

945.105.050.590

697.883.937.207

247.221.113.383

(d) Bi~n dQng dl! phong dao dQng Ion

Giai doan tir1111201:' d~n30/9/2017

VND

s6 du d~ukyTrich l~p trong ky

se duocuci kY

82.392.985.01811.527.950.055

Giai doan tir11112016d~n30/9/2016

VND

68.092.442.45910.385.527.428

93.920.935.073 78.477.969.887

31

T6ng Cong ty ce ph~n Bao hi~m Quan dQiThuyet minh bao cao tai chinh hQ1>nhAt cho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Mftu B09a - DNPNT

20. van chii srr hfru(a) Bao cao thay d6i van chi! sO'hfru

van gop cua Quy du trfr LQi nhuan sau thu~ T6ng cQngvan LQi ich c6 dong T6ng, .chua phan phai khong ki~m soatchi! sO'hfru bat bUQc chi! sO'hfru

VND VND VND VND VND VNDsa du t~ingay 1 thing 1 nam 2017 800.000.000.000 15.351.757.320 31.445.695.393 846.797.452.713 7.177.712.779 853.975.165.492

Loi nhuan sau thue 65.235.385.984 65.235.385.984 50.469.293 65.285.855.277Chi c6 tire cho nam 2016 (5.483.333.334) (5.483.333.334) (5.483.333.334)Tam trich quy du trir bitt buoc 3.256.376.980 (3.256.376.980)Trich quy thuong HDQT va Ban (2.600.000.000) (2.600.000.000) (2.600.000.000)Di6u hanhBi~n dQng khac (53.135.236) (53.135.236) (53.135.236)

Sa du taingay 30 thing 9 nam 2017 800.000.000.000 18.608.134.300 85.288.235.827 903.896.370.127 7.228.182.072 911.124.552.199

van gop cua Quy dl}' trfr LQi nhuan sau thu~ T6ng cQngvan LQi ich c6 dong T6ngchi! SO'hfru bit bUQc chua phan phai chi! SO'hfru khong ki~m soat

VND VND VND VND VND VNDSa du taingay 1 thing 1 nam 2016 500.000.000.000 11.840.159.333 38.237.672.015 550.077.831.348 7.763.618.404 557.841.449.752

Lqi nhu~ sau thu~ 62.806.186.369 62.806.186.369 (13.716.572) 62.792.469.797Chi c6 tuc cho uam 2015 (35.000.000.000) (35.000.000.000) - (35.000.000.000)T?ill trich quy dt! tm bitt bUQc 3.142.460.675 (3.142.460.675)Bi~n dQug khac

Sa drr t~ingay 30 thing 9 nam 2016 500.000.000.000 14.982.620.008 62.901.397.709 577.884.017.717 7.749.901.832 585.633.919.549

32

TAng Cong ty cA ph§n Bao hi~m Quan dt}iThuy~t minh bao cao tai chinh hop nhAtcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Miu B09a - DNPNT

(b) VBncBphAn dU'Q'cduy~t va dii phat hanh la:

30/9/2017SBcBphi~u VND

31112/2016SBcBphi~u VND

VBn cBphAn dU'Q'cduy~t 80.000.000 800.000.000.000 80.000.000 800.000.000.000

VBn cBphAn dii phat hanhS6 c6 phieu ph6 thong 80.000.000 800.000.000.000 80.000.000 800.000.000.000

SB~A l?hi~~dang hru hanhSo co phieu pho thong 80.000.000 800.000.000.000 80.000.000 800.000.000.000

?

21. Doanh thu phi bao hiemGiai doan tir Giai doan tir11112017d~n 11112016d~n30/9/2017 30/9/2016VND VND

Phi bao hi~m gBc 1.442.452.566.264 1.270.742.667.362

Bao hiem con nguoi 101.767.637.684 78.877.705.380Bao hi~m tai san 146.927.958.488 114.564.324.878Bao hiem hang hoa 80.423.950.869 92.876.037.224Bao hiem xe co gioi 766.189.879.999 560.714.374.731Bao hiem trach nhiem 24.191.466.480 27.239.332.097Bao hi~m k:y thuat 113.911.270.178 151.504.358.940Bao hi~mtau thuyen 119.772.380.501 171.011.378.187Bao hiem h6n hop 478.583.700 748.873.817Bao hiem hang khong 88.581.674.729 62.180.551.198Bao hiem nang luong 207.763.636 11.025.730.910

Cac khoan giam trir phi bao hi~m gBc (18.568.503.621) (12.119.395.982)

Bao hi~mcon nglJ'()'i (2.190.857.849) (417.318.508)Bao hi~mtai san (2.234.917.616) (1.045.269.459)Bao hi~mhang hoa (1.053.601.424) (742.205.812)Bao hi~m xe CO' gi6i (8.662.605.125) (5.179.927.466)Bao hi~mtrach nhi~m (169.579.576) (232.128.181)Bao hi~m ky thu~t, (3.364.594.170) (3.301.062.990)Bao hiem tau thuyen (298.151.404) (1.187.164.477)Bao hi~mh6n hQp (33.660.000) (14.319.089)Bao hi~mhang khong (560.536.457)

33

-------- - - - ---

TAng Cong ty cA ph in Bao hi~m Qufin dQiThuy~tminh bao cao tai chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M§u B09a - DNPNT

Giai doan til' Giai doan til'11112017 d~n 11112016d~n30/9/2017 30/9/2016

VND VND

Phi nh~n bii bao hi~m 30.373.324.727 29.900.460.931

Bao hiem con nguoi 11.813.683Bao hiem Uti san 4.324.852.362 7.266.493.656Bao hiem hang hoa 966.802.524 3.483.575.1 09Bao hiem trach nhiem 13.621.421.868Bao hiem ky thuat 4.268.173.143 5.186.531.522Bao hiem tau thuyen 3.329.747.676 6.202.746.098Bao hi~m h6n hop 2.076.666.475 3.063.889.027Bao hi~m hang khong 484.556.093 1.476.522.917Bao hiem xe co' gioi 58.403.883Bao hiem nang luong 1.230.887.020 3.220.702.602

Cac khoan giam tril' phi nh~n tai bao hi~m (1.585.420.363) (4.133.458.276)

Bao hiem tai san (230.429.586) (379.682.482)Bao hiem hang hoa (15.844.906) (40.451.010)Bao hiem ky thuat (883.411.801) (1.173.874.145)Bao hiem tau thuyen (27.357.495) (387.254.984)Bao hiem h6n hQ'P (9.518.348) (113.777.821)Bao hiem nang luong (387.754.683) (2.038.417.834)Bao hiem trach nhiem (31.1 03.544)

Tang dl}'phong phi bao hi~m g&eva(87.954.758.605) (52.164.821.740)nh~n tai bao hi~m

Doanh thu phi bao hi~m 1.364.717.208.402 1.232.225.452.295

22. Phi nhU'(}ng bii bao hi~mGiai doan til' Giai doan til'11112017 d~n 11112016 d~n30/9/2017 30/9/2016

VND VND

TAng phi nhuQ'ng tii bao hi~m 299.876.961.280 245.837.531.354

Bao hi~m con ngU'O'i 1.030.085.564Bao hi~m tai san 74.953.452.301 45.973.551.759Bao hi~m hang hoa 5.981.444.532 12.003.204.750Bao hi~m xe co' gi6'i 6.467.883.529Bao hi~m trach nhi~m 6.708.103.189Bao hi~m ky thu~t 86.569.612.451 78.927.463.977Bao hi~m tau thuy~n 42.018.183.496 38.303.824.588Bao hi~m h6n hQ'P (3.887.554.088) 6.322.001.601Bao hi~m hang kh6ng 77.194.234.110 59.134.614.689Bao hi~m nang lU'Qng 2.841.516.196 5.172.869.990

Tang dl}'phong phi nhU'(;mgtii bao hi~m (28.525.155.020) (19.795.106.145)

271.351.806.260 226.042.425.209

34

TAng Cong ty cA ph in Bao hi~m Qufin dQiThuyet minh bao cao tal chinh hop nh~tcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

23. Chi bBi thuong

Loai hinh bao hi~m

Tang chi b6i thuong bao hi~m

Bao hi~m con nguoiBao hiem tai sanBao hiem hang hoaBao hiem tau thuyenBao hiem trach nhiemBao hiem hang khongBao hiem xe co' gioiBao hiem ky thuatBao hiem h6n hopBao hiem nang luongCac khoan giam trir (Thu doi nguOl tlnr 3 b6i holm,thu hang dii xu ly b6i thuong 100%)

Giai doan til'11112017 d~n30/9/2017

VND

402.613.566.402

21.841.116.08241.412.322.3658.219.034.042

13.967.287.9064.249.012.408

286.901.362.11124.317.043.7381.061.000.000645.387.750

(711.007.309)

Mlu B09a - DNPNT

Giai doan til'11112016d~n30/9/2016

VND

306.995.376.954

19.169.870.56418.066.289.3949.434.520.12611.975.524.447

706.680.6831.502.638.750

202.192.367.00219.938.798.1313.491.114.586

20.517.573.271(2.762.076.723)

401.902.559.093 304.233.300.231

24. Thu bBi thuong nlurong tal bao hi~m

Loai hinh bao hi~m

Bao hiem con nguoiBao hiem tai sanBao hiem hang hoaBao hi~m tau thuySnBao hi~m hang khongBao hi~m xe co gi6'iBao hi~m trach nhi~mBao hi~m ky thu~tBao hi~m nang luQngBao hi~m h6n hQp

Giai doan til' Giai doan til'11112017 d~n 11112016d~n30/9/2017 30/9/2016

VND VND

28.258.255.800 3.772.783.480349.736.416100.775.512 2.438.663.663

1.398.574.2241.319.225.629 96.500.585

71.447.19517.018.709.985 13.114.171.360(1.142.293.096)(568.624.393) 570.977.083

45.407.233.048 21.391.670.395

35

TAng Cdng ty cA ph§n Bao hi~m Quan dQiThuyet minh bao cao tai chinh hop nhitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

M~u B09a - DNPNT

25. Chi phi khac hoat dQng kinh doanh bao hi~mGiai doan til Giai doan til11112017 d~n 11112016 d~n30/9/2017 30/9/2016VND VND

Chi v~ dich V\I dai ly (giam djnh t6n thc1t,xet giai quyetb6i thuong, yeu c§.unguoi thir ba b6i hoan) 11.338.959.756 8.697.566.126Chi danh gia rui ro d6i tuong duoc bao hiemChi quan ly dai ly bao hiem 61.940.000Chi d~phong, han che t6n thc1t 1.779.946.688 3.462.610.915Chi khac 348.051.156.230 323.163.001.737Trong do:+ Chi phi nhdn vien 93.106.922.671 96.380.406.553+ Chi phi cong C7,t dung qJ, nguyen lieu va nhien lieu 18.903.851.290 16.476.064.665+ Chi phi dich v7,t mua ngoai 25.724.575.977 27.590.505.800+ Chi phi khac bang tiin 210.315.806.292 182.716.024.719

361.232.002.674 335.323.178.778

26. Doanh thu hoat dQng tal chinhGiai doan til Giai doan til1111201:' d~n 11112016 d~n30/9/2017 30/9/2016VND VND

Thu Hiidfrutu trai phieu 6.972.500.001 6.533.055.556Lai dfrutll'c6 phi~u nglln h~n 7.628.132.466 2.971.680.000Uii ti~n gt'ringfmhfmg,H'iillY thac dfrutll' 81.694.355.425 48.984.030.087Uijchenh l~ch ty gia 667.032.733 463.258.430Doanh thu ho~t dong tai chinh kMc 10.247.315 1.167.876

96.972.267.940 58.953.191.949

27. Chi phi ho~t dQng tili chinhGiai doan til Giai do:;an til1111201:' d~n 11112016 d~D30/9/2017 30/9/2016VND VND

L6 chenh l~ch ty gia 206.598.319 165.156.724DIJphOnggiam gia cac khoan dfrutll'ngllnh~n, dai h~ (976.000.000) 1.648.000.000

Trich lqp dl! phong giam gia dc1utu:ng&n ht;m (976.000.000) 1.648.000.000Hoan nhqp dl! phong dc1utu tai chinh dai hqn(Thuyit minh 15)

Chi phi Utiyay 1.574.337.138 1.209.583.492Chi phi tfli chlnh khac 16.628.941.839 13.357.666.223

17.433.877.296 16.380.406.439

36

T6ng Cong ty C6 ph An Bao hi~m Quan dQiTIH,y~t minh bao cao Hti chinh hop nhfitcho quy III k~t thuc ngay 30 thang 9 nam 2017 (ti~p theo)

Mftu B09a - DNPNT

28. Chi phi quan ly doanh nghi~p

Giai doan til' Giai donn til'11112017cl~n 11112016 d~1l30/9/2017 30/9/2016

VND VND

Chi phi nhan vien 136,129.823.704 98.326.143.651Chi phi nguyen v~t lieu 17.706.326.076 12.924.853.959Chi phi kh~~ hao tai san c5 djnh 6.548.020.718 7.209.246.179Chi phi thue va cac khoan l~ phi 3.310.075.228 2.720.672.184Chi phi dich vu rnua ngoai 51. 721.926.410 39.871.284.373Chi phi khac bang ti€n 57.971.277.616 50.855.183.502

273.387.449.753 211.907.383.848

29. TI1U~ thu nh~p doanh nghi~p

(a) Ghi nh~1l rrong bao cao I,~t qua host clQng kinh doanh

Giai doan til' Giai doan til'1/112017 d~n 11112016 (l~n30/9/2017 30/912016

VND VND

Chi phi thll~ thu nh~p hifn hanhNam hien hanh 16.51 1.221.182 15.848.428.374

Chi phi thue thu nhap 16.511.221.182 15.848.428.3 74

(b) D&i chi~1I tllU~ sufit thuc t~

Giai doan til' Giai doan til'1IJ/2017 d~n 11112016 (l~n30/912017 30/9/2016

VND VND

Lvinhll~lltr~&cthll~ 81.797.076.459 78.654.614.743

Thu~ tfnh thea thu~ suat cua MIC 16.359.415.292 15.730.922.949Chi phi khong ducc khau tnr tl1U~ 151.805.890 123.208.254Hi san thue thu nhap hoan lai khong duoc ghi nh~n (5.702.829)

T6ng chi phi thu~ tl1Unh~p 16.511.221.182 15.848.428.374

(c) Thu~ sufit ap d~lIlg

MIC co nghTa V\l n9P thu~ thu nh~p doanh nghi~p cho Nhfl mr6"c thea m(rc thu~ su§t b5ng 20% Iqinhu~n tfnh thu~ tll"nam 2017 (2016: 20%). Vi~c tfnh thu~ thu nh~p cloanh nghi~p pI1\! thu9C vao S\fki~m t1'a va phe dlly~t CLlaco quan thu~.

37

TAng Cong ty cA phin Bao hi~m Quan dQiThuyet minh bao cao tai chinh hen>nh§tcho quy III k~t tlnic ngay 30 thang 9 nam 2017 (ti~p theo)

M§u B09a - DNPNT

30. Lill co ban tren ca phieu(a) LQi nhuan thuan thuQc v~ cB dong phB thong

Giai doan tir Giai doan tir11112017 d~n 11112016d~n30/9/2017 30/9/2016

VND VND•

LQ'inhuan thuan trong ky 65.127.539.591 62.819.902.941

(b) Sa cB phi~u phB thong binh quan gia quyen

Giai doan tir Giai doan tir11112017 d~n 11112016 d~n30/9/2017 30/9/2016

sf>e6 phieu ph6 thong da phat hanh tai ngay 1 thang 1 80.000.000 50.000.000sf>hrong binh quan gia quyen cua e6 phieu ph6 thong tai 80.000.000 50.000.000ngay 30 thang 9

(c) Lii cooban tren cB phi~u

Giai doan tir Giai dogn tirV1I201:' d~n 11112016d~n30/9/2017 30/9/2016 )VND VND

Lai CO" ban tren e6 phieu 814 1.256

Ha N(>i, ngay 30 thang 10 nam 2017

Nguoi l~p Nguoi 50<11 xet

.guy~n Quang Hi~nT6ng Giam tl6e

r.e Thi Thanh Huy€nK€ toan T6ng h(Jp

Le Thj Thanh He'LiK€ toan tru&ng

38