TONG CONG TY CO PHAN TAI BAO HIM QUOC GIA VIET NAM 141 Lé Dudin, Ha NGi, CHXHCN Vigt Nam BAO CAO CUA BAN TONG GIAM DOC Ban Téng Gim dée Téng Cong ty Cé phn Tai bio him Qube gia Vigt Nam (goi tt lt “Téng Cong ty") 48 tinh bao cto ny cing voi bdo cio ta chinh 62 duge kiém toin cia Tong Cong ty eho nam ti chinh két thie ngay 31 thang 12 nam 2008, HOI DONG QUAN TRI VA RAN TONG GIAM DOC Céc thanh vién HOi déng Quan tri va Ban Téng Gidm déc Téng Céng ty di diéu hanh Tong Céng ty trong nam va tai ngly lép bdo cdo nay gdm: Hi dng Quin tr Sng Trinh Quang Tuyén Chatich Ong Trin Tiong Phe Pho Chi eich Ong Pham Cong Tir Thanh vign ‘Ong Lé Song Lai ‘Thanh vign Ong Trin Vink Bite Thinh vign Ong Martin Zings, Thinh vign (b8 nhitm tr ngty 24/04/2009) Ong Peter Gujer Thanh vign (enim nhigim tr nghy 24/04/2009) Ban Ting Gism die ‘Ong Pham constr Tong Gidm de (b6 nhizm tu ngay 01/05/2009) Ong Trinh Quang Tuyén Tong Giém dic (mién nhigm tir ngay 01/05/2009) ‘Ong Lé Hoai Nam Phé Téng Giém dbe Ong Trin Phan Vige Hai Ph8Téng Gidm Se (duge eit sang lim vige tai Cong ty Lién doanh Bio hiém Samsung Vina) ‘Ong Dang Thé Vink Pho Ting Gidmdde —_(b6 nhigm tir ngay 01/09/2009) ‘hur duge trinh bay tai Thuyét minh s6 01 cia phn Thuyét minh béo co tii chinh, mot sé thanh vién Hi ébng Quin ty vA Ban Téng Giém de Téng Céng ty dang thdi eng 1a dai ditn phan von g6p Nha nude va sé hu mbt phin vén g6p trong Téng Céng ty. ‘TRACH NHIEM CUA BAN TONG GIAM BOC Ban Téng Gidm déc Téng Céng ty cé trach nhiém lap bao céo tai chinh hang n&im phan anh mét cdch trung thc va hop I tnh Kink ichinh etingnhu kée qua hoat déng kinh donnh va tinh hink hu ehuyén én t@ ia Téng Cn ty trongnim. Trong vgs lip bio céo ti chinh ndy, Ban Téng Giim bc drge yéu edu phi + Ly chon cdc chinh sich ké toin thich hop va dp dyng ofc chinh sich €6 mot eéeh bbe quén, ‘+ Dura ra cdc xét dodn va i tin mot cach hop ly va than trong; « Néu 13 cée nguyén tic ké ton thich hop c6 duoc tufin thi hay khéng, 6 nhiing ap dung sai léch trong yéu cin ‘ge céng bd va git thich trong to cdo thi chinh hay khéng;, + Lap bdo cio tai chin tén eo si hoat dng fen tue tris rudmg hep khOng thé cho ring Téng Cong ty sé tiép tye boat dong kin dank, va + Thiét ké va thy hign he thing kiém soat nbi bo mot céch hth higu cho muc dich tip va trinh bay bao edo thi chink hop Iy nim han ché ri ro vA gian ln, Ban Téng Gidm Adc Téng Céng ty chi trich nhigm dim bao ring sé sich ké toin duge ghi chép mét ech phi hep ef han dant cc pn hin i chia ta ng Cnty bt tlm no vi dn bao rng bio cto {i chinh da tuan tha eae Chadin myc Ké todn Vigt Nam, He thong Ké toan Viet Nam ap dung cho cac doanh nghitp bio hiém va cée quy dinh hign hinh Khc vé ké toan tai Viet Nam. Ban Téng Gidm ddc cing chiu trich nhigm dim bio an todn cho tai sin eta Téng Cong ty vi thue hign ede bién php thich hop d€ ngan chin va phit higa cc hanh vi gian ifn vi sai pham kh. im Adc xe nhgn ring Téng Cong ty dl twin thi cée yéu clu néu tén trong vige Kip bio céo tai chinh Ha Noi, ngay 02 thing 3 ndim 2010 Si la sa |:Deloitte. ong ty TNHH Defoitte vist Nam ‘56 8:Pnam Ngoc Thach Béng Oa Ha Noi, Vet Nam Te): +844 3852 123 Fax +844 3852 4143 worwdelotte comivn Si: 0 Deloite-AUDHN-RE BAO CAO CUA KIEM TOAN VIEN Kinh gui: Ban Tong Gidim dée ‘Tong Cong ty Cé phn Tai Bao hiém Quée gia Vigt Nam Chung t0i da tién han kiém toa bang cdn dBi Ké ton gi ngdy 31 thing 12 nim 2009 cing v5 bio cho Két qua hhoat dong kinh doanh, bao cdo Ivu chuyén tign t¢ va thuyét minh bdo cio ti chink Kem theo eaa Téng COng ty CO Tai Baio hiém Quoc gia Viét Nam (goi tit i “Tong Cong ty”) cho nam tai chinh két thuc cing ngay. Cac bao ‘cio tai chinh kém theo khéng kim phin énh tinh hinh ri chinh, két qua hoat dong kinh doanh va tin inh tau ‘euyén ttn i theo cde nguyen tae va thong Ig ké ton duge chip akin chung tai cdc mde khie ngodi Vigt Nam. ‘Trach nhiém cia Ban Ting Gidm déc va Kiém todn vin Nhu da tinh bay tong béo céo cua Ban Ting Gis dBc tai wang 1, Ban Téng Giam dbe Tong Cong ty e6 trich inhigm lap céc bao cdo tai chinh. Tréch nhigm cua chung t6i la dua ray kién vé céc bdo cdo tai chinh nay dya trén kt qua cia eude kiém todin Corso cia y Kién Ching ti da thyre hién cdng viée kiém todn theo cée Chudin mye Kiém toan Viét Nam. Cac Chuan muc nity yeu cau ihing ti phai lp ke hoach va thue hign eéng vige kiém odin 48 dat duge sue dim bao hop If ring cic bio cio ta chinh khong c0 ede sat sot trong yéu. Cong vige kiém toin bao gém vige kiém ta, irén co si chon miu, ede bing cchimg xée minh cho ede sb ligu va cée thuyét mink trén bio céo tai chinh, Chung toi cing dong thoi tién han dkinh gid. cic én tiie ké toan duro dip dung va nhing ue tinh quan trong cia Ban Tong Gidm doc cling nhur dénh ‘ige tinh bay cde thong tin trén bao céo th chinh, Ching ti tin twang rng eng vige kiém toin 43 cung cp ning ee sa hop ty cho ¥ kién eva chung 16. ¥ bign Theo ¥ kién cia ching ti, bio edo tai chinh kem theo da phan anh mot eich trung thye va hop Ij, trén ee Khia conh trong yéu, tinh hinh tai chinh cia Tong Céng ty tai ngay 31 thang 12 nim 2009 cing nhur két qua hoa dong jinh doanh va tinh hinh hru chuyén tién t$ cho cho nam tai chinh két thée cing ngay. phii hop vai cdc Chuan myc Ké toan Vigt Nam, Hé théng ké toin Vigi Nam ép dung cho céc doanh nghigp bio hiém va ede quy dink hign hinh hie vé kétodin tai Viet Nam Nhu trinh bay tai Thayét minh sd 3, Ban Téng Gidm dée Téng Cong ty quyét dinh dp dung vige ghi nhan eben {ech 1 wid cue nim tai chinh kat thie ngy 31/12/2009 theo husng din tai Thong tar 6 201/2009/TT-BTC do BO Tai chinh ban hank ngay 15 thang 10 nam 2009. Thong ts 6 201/2009/TT-BTC quy dinh vige ghi nhin cée khoan chénh Ich ty gi do dénh gid lai cde khoan muc tién t@ cudi nién d@ ké toan c6 st Khe biet so voi Chuan muc ke toin Vig: Nam s6 10 (VAS 10) “Anh huzéng cia vige thay d6i 13 git h6i dodi”. Néu dp dung ghi nhén chénh Kech ty gid theo VAS 10, Wi nhuin trude thu cia Cong ty cho nim tai chink Két thic ngay 31/12/2009 8 tng 310,605 VND va'khoan muc “chen ich ty git hoi dod duge phan dn trong mue von chi si how én bang cn 631 ké todn cha Cong ty tai ngiy’ 31/12/2009 sé giam mot khodn tuong tng. Ban Tong Gidm d6c Tone Cong ty tin tuong vige ap dung theo Théng tw s6 201/2009/TT-BTC va dng thai cong bé diy dit théng tin vé sy khic bigt trong tung bop ip dung theo hudng din theo VAS 10 38 eang cdp diy dit hom ede thing tin cho ngui st dung bio céo tdi chind. 2: Thanh vitn Kigm toin. Tu vin Thué. Tu van Tai chinh. Tw vin Giai phips Deloitte Touche TohmatsuBAO CAO CUA KIEM TOAN VIEN (Tiép theo) Chuing di xin heu § vin dé sans ‘Thu ah voy phi ti bio hiém ra nude ngodi: Nhu da tinh biy trong Thuyét minh 96 16 phin "Thuyé minh béo éo ti chinh*, theo Cong van $6 1SS6V/BTC-TCT ngay 26/12/2008 eva Lien 89 Tai chinn va Tong Cye thué ve chinh sach thué d6i vai phi Tai bao hiém ra nude ngoai thi cdc cing ty bao hiém tai Vigt Nam thyc hién nghiép ve 14 bo hiém ra nude ngoai déi v6i cde dich vy bio hiém cho t6 chic, e@ nkan tai Vigt Nam thi cng ty 6 nzde nga nhn tii bo higm thude di rung ndp hue nha chu (thué tu nh4p doanh nghigp) vi ty Ié Th 29% inh en phi bo him ra nutse ngoti theo quy dint tai Thong te s6 03/2008/FT-BTC ngay 1/11/2005. Tuy nhiéa, do Higp Noi Bio hiém Viet Nam (dai dign cho cde cng ty bao hiém) dang tién hanh lam vigc voi BO Tai chinh va Téng Cuc thud db xde dinh cn etn thu nha thu phai ngp theo quy dinh tsi C@ng vin s6 15861/BTC-TCT neu trén nén “Tong Cong ty chua e6 co 56 dé tinh dhué nha thdu phai ndp phi sinh tr nfm 2008 wi vé trude. Vite xéc dinh sb thué phai rop cia Tong Cong ty sé can cx va thy thuge vao quyét dinh cubi cing eia 8 Tai chinh va Téng Cue thué, $6 thué nha thiu 4a tam tinh cho nim 2009 la 7.533.708.665 dong. Chua o6 bit toin didn chinh nao lién quan din khodin che phring thud whi thi rade ngoal phil nip phat sink tie ‘nam 2008 wr vé ruc trén bio edo tan chinh nam: 2008. ch lip ds phing dao dOng lin: Ney 28 thing 9 nim 2005, BO Tai chinh ban hinh Chun mute ké toin Vigt Nam 36 19 “Hop ding bio hiém” kém theo Quyét dink 6 100/200S/QD-BTC ép dung tir alm 2006, Theo quy dinh cia ‘Chuan myc nay, tai thoi diém 1ap bao cdo tai chinh, doanh nghigp bio hiém khOng duge trich tap cic loai dy phong dé boi thatng trong tuong lai néu cac yéu cau doi béi thudng phat sinh tir cdc hop dong nay khong ton tai tai thoi hod £6 lip bo cio tdi chinh, trong 46 bao gbm c& dy phéng dao dng lin. Hign ti, theo Nahi dinh £6 46/2007/ND-CP do Chinh phi ban hanh ngdy 27 thing 3 nam 2007, cée doanh nghigp bio hiém phai trich lip dy. phong d20 dong lon, Tuy nin, do B9 Ta chinh chun co thong tw huong din chi tiétvige ap dang Chun mc Ke toin trén nén vigc Tong Céng ty van trich lap dyr phéng dao déng 1én cho nam 2009 la thén trong hon céc quy dink cia Chuén mie ké toan Vigt Nam s6 19. Anh huréng cia Chudén mye nay dén bio cdo tai chinh ota Téng Cong ty st pu thage vio ete vin bin hudng dn thie hign Chun myc ké toin do BG Tai chink ban hinh sau my. Trung Anh Hong NgwpEe Minh Hing Pho Tong Gidin de Kiém ton vien Chime chi KTV s6 D.00291KTV Ching chi KTV 36 0294/6 7TV Thay mat va dai dign cho (CONG TY TNH DELOITTE VIET NAM His NGi, mgiy 02 thing 3 nim 2010TONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM 141 Lé Dudn, Ha Noi, CHXHCN Vigt Nam BANG CAN BOI KE TOAN Tai ngay 31 thing 12 nam 2009 TAISAN ATA 1 SAN LUU DONG VA DAU TU NGAN IAN itn va cde Khoa tuong dug tién Tita 2. Ce khodn wong duome tién 1M, Cie kbodn du te tai ehind ngin han 1. Dau te ng han 2. Dur phng iim gid div te ngn han ML. C&e khodn pha thu 1. Phai thu khch hing = Phat thu hooting nin Tb hiém = Pha thu hoat ding nhong Tai bdo idm = Pha thu khde eta thdch hang 2. Du png phi nh di 1. Hang tn kho 1. Hang tn kho V. Tai sin lau dng ks 1. Thué GTGT duge kh ti 2. Tom eng, B.TALSAN CO BINH VA DAU TU DALHAN 1. Tai sin o6 dinh 1. Tai san o6 dah haw hinh = Nguyen gid | = Gid 7 hao mén lus ké 2. Tai san 6 din v6 hinhy = Nguyen gid | = Gi tr] hao mén lus ké IL Chi phi xy dyng eo ban dé dang IIL. Cae khodin di tr di han 1, Diu tr vao c6ng ty co 2. Gap vén fién doanh 3. Cle khoan dau tr dai han khéc IV. Cie khoan kj quy, ky euge dai han 1 Ky quy bao hiém TONG CONG TAI SAN Ma sé minh 100 10 mL 12 120 121 128 130 131 139 140 141 150 152 158 200 210 au 212 213 217 218 219 230 220 21 222 228 240 241 31/12/2009 2.145,385.152.139 ‘344.802.365.721 42,165.736.954 502.636.628.767 978.898.115.349 987.070.637.349 (6.172.522.000) 621.465.878.192 624.691.830.518 338.523.481.922 175.753.270.420 113.415.078.176 (6.225.952.326) 42.544.234 42.544.234 176.248.6483 80,869,824 95.378.819 902.578.944.127 48,857.595.269 34.217.373.296 54.237.441,354 (20.020.068.058) 14.640,221,973, 19.520,295.963 (4.380.073,990) 5.045.878 847.666.302.980 18.000,000.000, 94.233,499.999 735.432.802.981 6.000,000.000 6.000.000.000 3047. 9GLODG.266 Bao cfo tai chin Cho nim tai chinh két thie ngdy 31/12/2009 MAU B 01-DNBH ‘Bon vi: VND. 3112008 1.895,644,003.711 426.025.983.308 56,585.983.308 369.440.000.000 933.812.439.650 952.197.123.800 (18384.684.150) 535.588.704.710 538.357.243.735 272.973.320.798 133.439.701.671 131.944.221.266 (2.768.539.025) 30.652.371 30652371 186.223.672 6.252.843 119,990,829 828.251.410.597 50.883.763.864 35.267.527.093 52.763,769.130 (17.496,242.037) 15.616.236.772 19.520,295.963 (3.904.059.192) 58,045.878 775.047.490.812 338.420.000.000, "736.627.490.812 2.265.110.043 2.265.110.0483 FRSA IS (ike Phayer mini te trang 09 dén trang 22 4a mot bp phan hap thanh cia bdo edo tai chink 4 f jsTONG CONG TY TAI RAO HIEM QUOC GIA VIET NAM Bo cdo thi chin 141 Le Duin, Ha.NOi, CHXHCN Vige Nam ‘Cho.ndim t4ichinh két thie ngay 31/12/2009 BANG CAN DOI KE TOAN (Tiép theo) Tai mgay 31 thang 12 nim 2009 MAU BO1-DNBH on vi: VND Thuyét NGUON VON Mas6 minh s122009 31122008, A.NQPHALTRA 300 1.058.592.512.894 _§13.124.671.759, T-Ne ngin han 310 590.678.169.999 408.211.035.014 1. Pha tr cho nguts bain 313 546.400.669.767 392.160.201.415 + Pha tr hoe dng nhdn Ta bo hr W7SS17 008.388 131.775.609.220 «Phi rho dng nurong Tai bdo hiém 365.396,358.971 248.844.241.006 = Phair vd hang be dao ve - 1.381.200 - Phat tr Khe 5.487,302.408 11.528.969.989 2. Neue mua td tién ruse 314 1,040,668.439 1.291.963.659 3. Thué va ede khodn phil ngp Nha nude 3159 38.496.581.106 8.556.933.289 4. Pha tra ngudi ao dng 316 3.182.666.713, 5.043.572.053 5. Cic khoan phai ia, phi ngp Khe 31810 1,357.583.974 1.158.364,598 BL. Ng dai han 330 467.914.342.895 404.913.636.745 1. Pha ta dBi han ngudi bn 1 456.828.037.217 402.219.667.339 = Dephéng ph a 153472672653 137.223.918.213 =D phing Bi tring 333 207.056.763.690 178.837.698.951 = Du phing dao dng lin 334 96.298,600.874 86 158,050,175 2, Quy dy phong tg cdp mit vigc lam 341 1.135.358.699 784,977,463 3. Nhin kj quy, ky cuge da hgn 32 2.173 952.085 1.720.074.5336 44. Thué thu nip hod ai pha tr 343 243,286 .229 188,917,407 5. Dy phing phai tra dai han 337 7.533.708.665 - B. NGUON VON 400 13 1,989,371,583.372 1,910.770.742.549 1. Ngudn vén, qu 410 1.985.521.450.298 _1.907.306.770.230 1. Ngudn von kinh doanh au 672.184.400.000 672.184.400.000 2. Thing du vén o@ phiin 412 1.104-116.030.642 _1.104,116.030.642 3. Chénh Igch tj git h6i dos 418 8.009,310.605 - 4. Quy dw phat wién 414 10.458,867.357 6.562.880.582 5. Quy dy phong ti chinh 415 52.294.336.782 —32.814.402.909 6. Quy du tr bat bude 416 26.147.168.392 16.407.201.455 7. Loi nhugn chua phi phi 407 112.311.336.520 75.221.854,642 Trong 48: Lai chénh Itch gi do eink ‘i Jo 38 dr ngoa end 8.933.141.804 2403.41 804 IL Ngudn kinh phi, quy khie 20 3.880.133.074 3.463.972319 1. Quy khen thirdng, phic foi 422 3.850, 133.074 3.463.972.319 TONG CONG NGUON VON TRUBS RIEL TTBS ATT Zr minh te trang 09 dn trong 22 ta m61 66 phan hop thanh iia bao cdo tai chink 5 Se i ( xTONG CONG TY Paz BAO HIEM QUOC GIA VIET NAM, Bio efo tai ehinh {40 Lé Duin, H NOi, CHXHCN Vigt Nam Cho mam ta chinh két thie ngay 31/12/2009 BANG CAN DOI KE TOAN (Tiép theo) Tai ngay 31 thing 12 ndim 2009 MAU B01-DNBH Don vi: VND CAC TAL KHOAN NGOAI BANG Don vi 31/12/2009 31nz008 1. Neooi tf cfc toat ; BO la My usp 7396,530,88 5.667.538,45 < DolaUe AUD 86.258,60 86.147.05 a ‘Yén Nhat JPY 3.100.277,00 3.101.729,00 “ ‘D6 la Singapore SGD ‘751,01 390,90, 7 Bing Anh ; opp teas7.92 28253,38 z Déng tién chung Chau Au EUR 45.918,70 35.372,76 = 2. Ngudn vén khw kao co bin hign c6 VND 26,802.748.086 23.302.907.267 ane Tir Taw Thi Viet Hoa Tong Gidm dée Ké ton trudng Ha Noi, ngay 02 thang 3 nim 209 ‘Cite thuyét minh tit trang 09 dén trang 22 la mét b§ phan hop thanh ciia bao edo tai chink 6TONG CONG TY TAI BAO HIM QUOC GIA VIET NAM {M41 LE Dun, Ha Noi, CHXHN Viet Nama BAO CAO KET QUA HOAT DONG KINH DOANI Bao céo tai chia Cho nam ti chinh kt thie ngay 31/12/2008 (Cho ni i chinh kd thie mg 31/12/2009 cui eu 1. Thu phi nhs tt bao hiém 2. Che Khoi gidm tnt ‘Chuyén phirnagmg tai bao hiém Hoan phi 3, (Ping) / Gidm dr pong ph 4. Hoa béng ahugng tai bio hiém 5, Thu Khe tr hoat d6ng kin doanh bdo hiém 6. Doan thu thudn hogt dng kink doanh bio biém 7. chi bd thudng nh th bao him 8 Ce khodn git tit hu bot dhcdng rico ta bdo him 9. BAi thudng thude phin tréeh mhigm gi It 10, Tang di phong bBi thug 11 Trich de png dao d@ing tn trong nim 12. Chi khiée hoat dng kink doank bio hiém Chi kde hoat dng kinh dosnt akg wi bo biém + Ch hoa hing + Chi kbc Chi khde hoat ing kinh doan nhurgmg ti bio him 13. Trich lip dw pong thu nha thy 14. Tang chi trye tigp kink doanh bio him 15. Lb nuda p6p tir oat dng kinh doank bio hiém 16. Chi phi quai ly 17. Lo nhun thuan tir hoat déng kink doank bio hiém 18, Doank thu hoat dng ai inh 19. Chi phi hoat ddng tai chin 20. Loi nhujin boat egg tii chin 21, Doanh thu hoat déng Khe 22. Chi phi hoat ding khae 23. Logi nhuain hoat ang khée 24. Lagi nhudin Ké toan 25. Cie Khoa dibu chinh ting/(aim) LN ehju thué TNDN Trong a-+ Lei niudn Rdg chp thud + Chi phi thang age Bhd trie thud 26. Loi nto chju thué thu nhdp doanh nghigp 27. Toué thw nhdp doanh nghigp phai nép 28. Thu nap (chi phi thué dhu nha hod ai hug sau thud (62=89.60-S6e62) Ha N6i, mgay 02 thang 3 ndim 2010 41 2 44 45 46 47 51 32 33 34 55 39 60 a a 6 MAU B 02-DNBH Thayét ‘minh Nam 2009, T-126515.668.142 788.497.311.511 776.353 960943 12,141,350 568 (16.248.754.440) 122.361.697.519 28.484.987,303 472.616.287.013 444.016.187.077 289.857.189.275 289,837. 189.273 154.158.997.802 28.219.064.739 10.140.550.699 228.523.528.497 227.933.280.806 205.640.989.909 22.292,290.897 590.247.691 7.533.708.6658 428.575.850.402 444.040.436.611 229.915.653.706 14.124.782.995 211.000.955.213, 2.276.607.022, 208.724.348.191 13.569.024,992 3.624.825.346 9.944.199.646 232.793.330.742 (15.995.483.950) (17.173.876.181) 1.178,392.231 216,797.846.192 2 37.939.623.189 (54.368.822) 194.799.338.731 14 2.898 Laru Thi Vigt Hoa. Ké toan truéng Don vi: VND 2008 T-095-228,.624.390 783.041.714.545, 774.858.638.244 7.083.076,301 (45.385,040.917) 121.482.623.381 22.709.075.574 412.093,567.883 480.540.187.139 365.949.649.854 565.949.649.854 114.590.537.285 57.934210.091 9.398,607.295 207.625.239.924 207.112.655.636 181.251.688.319 25,860.967.317 512.584.288 389.548.594.595 22.544.973.288 34.042.791.390 (11,497.828.102) 223.669.363.281 18,369.277.386 205.300.085.895 11.291.870,398 11.291.870,398 205.094.138.191 (31,263.704.873) (82.261.972.731) 998.267.858 173.830.433.318 45.467.973.376 (75.214.532) 159.550.950.283 4709.211.672 2.382 Cac thuyét minh tie trang 09 din rang 22 ta mot b6 phan hop thank cia bao cdo tdi chink 7 aa 5/4 e\eTONG CONG TY TAI BAO HIEM QUOC GIA VIETNAM Bao céo ti chinh 141 L2 Duin, Hi NOi, CHXHCN Vige Nam. Cho nim tai chinh két thie ngay 31/12/2009 BAO CAO LUU CHUYEN TIEN TE (Theo phueong php trac te) (Cho mim tai chink kat ee ngay 31/12/2009 Ma Chi tigu sé Nim 2009 1. LU CHUYEN TIEN TU HOAT BONG KINH DOANE 1. Tién thu ti hogt dng Kink doant ng nhuomg t4i bao hiém ol 522.553.826.775 2. Tiém chi cho hoat déng kinh doanh nk, nhugng ti bio hiém 02 (368,262.651.185) 3. Tidn chit cho ngubi lao dng 03 (21.862.577.130) 4, Tién chi ngp thué Thu nhap doanh nghigp 059.125.589.463) 5, Tidn thu Khe tr hoat dng kinh doank 06 1.546.419.294 6. Tién chi kha tir hogt dng kink doanh 07 (5.069.251.648) Lucu chayén tién thud tie hoat dong kinh doanh 20 (119.780.176.843 IL LUU CHUYEN TIEN TY HOAT DONG BAU TU" 1. Chi mua sim ei sin ¢6 dink 21 (1.295.292.224) 2. Tidn thu tr thanb i, nfrgng ban TSCD va cée ti sin dai than khde 2 - 3. Thu hditién cho vay 24 4.221.665.000 4. Chi du te 25. (1.284.452.729.434) 5. Thu hoi eée khodn du te 26 1.176.471.002.603 6. Thu lai du ts, 6 tke aha duge 27 220.771.279.226 Liew chuyén tién thud tc hoat dong du te 30 115.715.925.171 IIL LUU CHUYEN TIEN TU HOAT BONG TAI CHINE 1. Tidn thu tr phat han c6 phiguynhn vén gép cla cho SH 31 - 2. Tién ta vn g6p cho ca chil s6 hiu,mua lai cb phiéu 32 - 3. Tiém chi tra ote trong, nam 34 (120.414.952.000) Lucu chuyén thin thuin tie hoat dong tai chinh 40 (420,414,952.000) Liru chuyén tén thud trong nim 50 115.081.149.814 Tidn vd ofe Kiodn twong dong titn dw nim 60 426.025.983.308 Anh huomg eta tj gi hdi doa 6 3.695.232.599 vA cée khoin trong duong tién cui nim 70 544.802.365.721 aw Thy Viet ‘Téng Gidm abc Ké tosn tring Has NO, ngdy 02 théng 3 nam 2010 MAU B 03-DNBH ‘Don vi: VND. Nam 2008, 404.318.845.560 (402.036.384.928) (4.324.172.788) (28.954.885.907) 110.253,595.754 (50.363.104.936) 9.093,892.755 (470,892,507) 1,818,182 3.714.695.000 (2.131,193,319,350) 1.200.749.497.717 108.532.956.264 (818.665.244.694) 1.260.345,750.000 (33.533.790,758) (90.502,641.658) 1.136.309,317.584 326.737.965.645 99.275,778.970 12,238,693 426.025.983.308 (Clie thuydt mink te trang 09 dén trang 22 lé:mot b6 phin hap think ciia bdo edo tai chinh 8TONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM Bio céo thi chinh 141 Lé Dun, Ha Ni, CHXHCN Viet Nam (Cho mim ti chinh két thie ngay 31/12/2008 THUYET MINH BAO CAO TAL CHINH MAU B09-DNBH (Cai tuyét minh nity &: mot bg phn hop thank va can age dpe ding tii vbi bdo edo tai chinh kém theo) 1. THONG TIN KHATQUAT inh thite si hitu vén Téng Cong ty Cb phn Tai bio hiém Qué gia Vigt Nam (goi tt 18 “Tag Cong ty”) de thinh Ijp theo Giy phép thinh lip va hoat dong s6 28/GP/KDBH do BO TA chinh clp ngay 15 thing 1! nm 2004 Ngty 31/01/2008, Ting Céng ty da chdo ban thanh cng [6.804.610 cb phan cho Swiss Re theo Quyét dinh 38 23/2008/NQ-HDQT eda HOi ddmg Quan ti Thg Cong ty ngay 25/12/2008 da duzge BO Tai chinh va Uy Ban Ching khosr Nhé nude chip thudn, qua d6 lam tang vén g6p c8 dOng va thang du von eb phén Ién tong ting la 168.046.100.000 dong va 1.092.299.650.000 déng. Theo 46, vén diéu Ié dX g6p cia Téng ‘Cong ty tai ngay 3 1/01/2008 ld 672.184.400.000 dng va khOng thay d&i cho dén thoi diém 31/12/2009, ridin ndim git Gc cb dons ring Cong 0 “Téng s6 eb phi ciia TEng Cong ty 1 67.218.440 cd phn, Ménh gi mi ed phan ld 10,000 VND. Cé ang We Von gop tai | 6p vin __ngiy 31/12/2009 ‘Téng Cong ty diu tr va kinh doanh vén Nha nuée 40.36% 271.313.000.000 Swiss Ree 25,00% 168.046.100.000 Cac eb déng khée 3a,64% ___ 232.825.300.000 Téng cng. 100% 672.184.400.000 “Téng Cong ty chinh thie hoat dong tr ngdy 1 thing | nam 2005 va c6thbi gian hoat dong la v6 han. ‘Téng s6 nhan vign cia Téng Céng ty tai nghy 31 thang 12 nfm 2009 18 75 ngudi (nam 2008; 75 ngubi). Nednh nghé kinh doanh vA hogt dong chink Host d@ng chinh cia Téng Céng ty ia kinh doanh t4i bio hiém, du tur ti chinh va cée hoat déng Khe theo uy dink eda php lust 2, COSOLAP BAO CAO TAI CHINH VA XY KE TOAN Co sé Rip io co t4i inh B40 céo tai chin kém theo éuge tinh bay bing Béng Viet Nam (VND), theo nguyén té ei gée vi phd hhgp véi cae Chuan mye Ké toan Vigt Nam, Hé théng Ké toan Vigt Nam dp dung cho sie doanh nghigp bio hhiém va céc quy dinh hign hanh khde vé ké tod tai Viet Nam, Bo co ti chinh km theo ld béo eéo tai chinh ring cia Téng Cong ty va cha duge hop nt v6i bao cho {ai chink eda Cong ty Vinare Invest (cong ty con). Theo Giy ching nhan Bang ky kinh doanh eda Vinare Invest s6 0103034106 ngay 25/12/2008 do 86 Ké hoach vi Du ty thinh ph6 Ha Oi efp, theo Nehi quyét Dai hoi ding e6 déng hop lin thir nbét nghy 24/09/2009, Vinare Invest chinh thie di vio hoat déng tit ngay 01/10/2009. Cong ty 48 ding ky v6i Cye thué TP Ha N6i vé vige iva chon nam thi ehinh dau tgn late ngay 0171072009 a&n 31/122010. Bo cto ti chinh cla Téng Cong ty dX duge dich sang Tiéng Anh tir bin bdo e6o ti chinh phat hint ta ‘Viet Nam bing ngén ngt Ting Viet Ky ké toon ‘Nam ink cia Téng Cong ty bat dau tir ngty 01 thdng 01 va kér thic vao ngay 31 thang 12.TONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM. __ Bho eho ti chinh 141 Lé Dulin, Ha Ngi, CHXHCN Vit Nam Cho nam thi ehinh kée thie ngty 31/12/2009 ‘THUYET MINH BAO CAO TAI CHINE (Tiép theo) MAU BO9-DNBHT (Cie thuyét mink nd lb mbt B6 phn hop thank va cn ee doc dng thoi vbi bio eo ti chinh kim theo) 3 AP DUNG CAC CHUAN MYC VA HUONG DAN KE TOAN MOI Ngly 15 thing 10 n8m 2009, 89 Tai chinb 48 ban hinh Thong tu 36 201/2009/TT-BTC hudng din xt ly cae khoan chénh lech ty glé trong doanh nghiép. ThOng tw s6 201/2009/TT-BTC quy dinh vige ghi nh ‘ee khodn chénh Igch cy gid do dinh gis lai cdc khodn mye tin t@ cubi nién 46 ké ton 66 sy Khde biét so v6i Chuén mye ké toén Viet Nam s6 10 (VAS 10) “Anh husng ela vige thay 46i ty gid hdi dosi". Theo hhuGing din tai Théng tw 86 201/2009/TT-BTC, vige xi ly chénh Igch ty gid duoe chu hign nhu se - Chénh gc ty gph sinh tr vige dénh gid la e4¢ Khodn tén, pha thu va phai tA ngin han c6 ebe ngoai 1G tai thoi did ngay két thie nién d6 king dupe hach tosn vio két qua hoet déng kinh doanh trong k) ma ghi nbBo ten khodn mye chénh lech ty gia héi dosithuoe mye von chi s& hu tn bing cn dai Ké todo, ~ Chen léch phat sinh tr vige dinh gid lai ce khofin phai tri dai han dirge ghi nhgn vao két qué host dng kinh doanh trong kj. Trong tring hop Cong ty bi 16, Cong ty c6 thé phan bé mot phan khoan 16 chénh lech ty gia trong vong 5 nim tiép theo sau khi d& trirdi phin chénh léch ty gid phat sinh trong Gng vi phin ng dai han dén han tra Vige ap dung ghi nhan chénh Ifch ty gié theo Thing tw s6 201/2009/TT-BTC, toi nhuan truse thué eta Cong ty cho nam ta) chiah Két thie ngay 31/12/2009 s8 gidm 8,009,310.605 dong va khoin mye “chénh ‘geht gi hdi doi" duge phan Anh trong mye vén chi si hu tén bing en d6i ké tosn cia Cong ty ti nly 31/12/2009 s tng m6t Khoan tuong dmg so véi vige Ap dung thea VAS 10, Ban Téng Gidm dbc ‘Téng Cong ty quyét dinh 4p dung vige ghi nhan chénh léch ty gid theo huéng din tai Thong tu sé 201/2009/TT-BTC va tin tuéng vige 6p dung 46 cing v6i vige déng thdi cOng bs diy di thong tin vé sy Kivi bigt trong trxong hop 4p dung theo hnxGng din theo VAS 10 s8 cung ep day di hon cfc thing tin cho nguoi sir dung bao cdo tai chin. 4. CAC CHIN SACH KE TOAN CHU YEU Sau diy 18 cde chinh séch ké ton chi yéu duge Téng Cong ty 4p dung trong vige lap béo efo tai chink: Voc tinh ké toan Vige lp bdo cfo tai chinh tua thi theo ce Chun muc Ké tosn Vigt Nam, H@ théng Ké todin Vigt Nam va ce quy dink hign hanh Khe vé Kétoan tai Vige Nam yeu clu Ban Téng Gidm déc pha o6 nhtng ude tioh va gid dinh énh huémg den s6 gu béo c4o vé c6ng ng, tai sin va vige tinh bay cfc khodn cOng ng va ti sii idm ting tai nedy lp bo cto ti chinh eting nin ct s6idu béo co vé doanh thu va chi phi trong su6t ky hoat dong. Két qui host déng kinh doaah thc té 66 thé Kiie voi cde ude tinh, gia inh 4 ra 6p vén liga doanh Cc khoin gop vén lin doan [thos thn trén co 8 ky két hop dBng ma theo do Téng Cong ty vi cbc bbén tham gia thye hien host d6ng kinh tétrén ca s6 dng kiém Sot, Co si dang kim sost duge higu Ia vige ua ra cée quyét inh mang tik chién hege ign quan 4én cdc chinh séch hoat dng va thi ehinh eta don vj ligo daca pha e6 sv dbng thin cia cde bén ddng kiém sot Che thoa thuan g6p vbn lin doanh lign quan dén vie thank lip mot co s@ kinh doanh doe lgp trong dé e6 ce bén tham gia gép vén lign doanh duge goi A co s6 Kinh doanh dng kiém soat. Ting Cong ty lip bio ‘cho vé cfc khodn Ig fe trong ede eo 86 kinh doanh dng kiém sodt theo phuong php vén chi s@ hou ‘Titn va cée khoan twong dwong tién Tin va fe khodn twome dong tin bao gém tin mat tai qu, tén git nin hing, ede khodn kj ce, ky uj, ede khodn du tur ngin han 66 kha nang thanh Kliodn cao, d& ding chuyén 46i thinh tién va it ri ro lign quan dén vige bién dong gid tej 10 xTONG CONG TY TAI BAO HIEM QUOC GIA VIRT NAM Rio céo thi chinh 141 Lé Dulin, HA NGI, CHXHN Viet Nam Cho nim ti chinh kéthde ngay 31/12/2009 ‘THUYET MINH BAO CAO TAI CHINH (Tiép theo) MAU B 09-DNBHT (Céie tnuyée minh nay 10: mx bg phen hop thank vis can dhege doc dng thoi w5i bio edo 48 chink kém theo) 4. CAC CHINH SACH KE TOAN CHU YEU (Tiép theo) fe khoan phai thu va dy phong ng khé adi Du phong phi thu khé di duroe xem xét trich !fp cho nhing khodn phai thu 43 quit han than todn tir su thang tré len, hoge cc khodn thu ma ngudsi ng kh6 6 khé ndng thanh toan do bi thank IY, pha san hay cfc cho Kian tuong ty. Do de thi iia nganh kinh doanh ai bdo hiém, cOng ng thug duge thenh ton theo ky lA gu hoge nia nim nén mfe di trong s6 dun phai thu dén eubi ky c6 mot s6 khodn pha thu d3 qué hen thanh todntrén 06 thang dén duc O1 nam, Téng Cong ty khong trich lap de phong phi thu kh6 dBi cho e&e khodn ng pha thu ny. Bi v6i cde Khoa phat thu i 01 nam dén digi 2 nam, Tong Cong ty dang dp dung ty 18 trich lap dur phong phi thu kho doi ld 30% thép hom ty Ig theo quy dinh la 50%. Teng Céng ty tin tung ring vige twichI¢p dy phOng phi thu khd 49i fur d& neu ten la phi hop Véi de thd kink doanh eta doanh nghigp. ‘Tai sin ¢6 dinh hau hinh va khiu hao ‘Tai sin o6 diah hau binh duge tl bay theo nguyén gi rr gi tri hao man hy ké, Nguyen gi sta 06 dich ht hinh bao gm gid mua va tod bo cfc eh phi ign quan Khie ide quan irge tip dBi vige a ti san vo trng tha stn sang st cna "a sin ob din hw hinh duge knw ho theo phuong php dung thing da tén thoi gian how dung use tinh, Thdi gian khéu hao cy thé nhur sau: [Nh xusmg va vat kign trie Phuong ign vin ti “Ti; van phong Tai sin kde ‘Tai san c6 dinh vO hin ‘Theo phé duyét tai Quyét dinh sb 2288/QD-BTC ngay 21 théng 7 mim 2004 cia BG Tai chinh va theo 48 fn cb shin hod cia Téng Cong ty & duge BO Tai chinh phe duyét toi Quyét dinh s6 2299/QD-BTC ngay 22 thing 7 ndin 2004, roan b6 phan chénh lech git gié tj phan vn NhA nude tai doanh nghigp dge xéc din ii va gid tri theo 86 sich sau khi a két chuyén quy dai wr phétwién, quy dy phong tat chinh, quy dv tr bit bude, chenh igh ty git va mot phan qu? dy phdng dao dag kn trong nam 2008 duge ghi nh Tai san 6 dinh v6 hinh trén bing cfr 06; ké ton cia Téng Cong ty vei s6 tin 18 19.520.295.963 dng va luge kh hao theo phuong phép dutmg thing trong vong 20 ntim, Vige xt ly nay c6 sy khde bigt so véi Chuin mye ké todn Vigt Nam 36 04 “Tai sin ¢6 djnh vO hinh” huéng din vé ké toin khodn chénh Ich _gie gid tri thye té cha doanh nghigp va git thuln theo s6 sich, ‘Theo quy dinh tei Thong tu s6 203/2009/TT-BTC ban hanh ngty 20/10/2009 (c6 higu Ive ke tr ngay 1/2010 va thay thé Quyét gjnh s6 20672003/QD-BTC ngay 12/12/2008 cia BS truing BO Tai chinh) v8 vie ban hanh Ché 6 quan Ij, sir dung vi trich khu hao ti sin cb dinh thi “Cie doanh nghigp 100% von nha nude thye hign x4e dinh git tri doanh nghigp a8 o6 phiin hos theo phuong phip dong tign chige Khu (DCF) thi phn chénk Lach ding eta vin nha née gita gia tr) thye té va gid tr} ghi trén 98 sich ké toén king duge ghi nhfn 1a TSCD v6 hinh va duge phin bd din v8o chi phi sin xult kinh doanh trong ky hug thdigian khong qué 10 nim. Thi difm bit du phn bd vao ehi phi a thoi diém doanh nehiep chhnh thie chuyén than cng ty e6 phan (¢6 gidy ching nhan dling ky Kinh doanh)". Do van ban ny © higu ie tir gay 01/01/2010 nén Téng Céng ty s@ thu hign phn bd gid tei cb Igi (khoding 15 &¥ dng) cia oan chénh Tech tong khoang hoi gian 0S nam ké tr nim 2010, ttTONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM Bao cdo tdi chinh 1 Le Dun, Ha NOi, CHXHCN Viet Nam Cho nim 8 chiah kt thie ngdy 31/12/2009 THUYET MINH BAO CAO TAL CHINH (Tiép theo} MAU B 09-DNBH (Cée thuyét minh nay la mgs Bd phn hop than vi cdn depe doc ding thdt véi bdo cdo ti chinh kém theo) 4. CAC CHINH SACH Ké TOAN CHU YEU (Tiép theo) Cée khoan div tw ching khosn Che khodn du tw ching khosn duge gh nin bat dtu ti ngay mua khodn ching khodn div tu va duge xée dlinh gid tri ban div theo nguyen gif Va cde chi phi lién quan dén giao dich mua cfc khodn du tr ching Kod, Toi fe ky KE tot tifp theo, cle Khodn du tu ching kho&n duge xfe dinh theo nguyén gid ts ede khodn sim gif div ee ching khodn, Dy phong giam gid dl ty chig khodn dug tich ip theo cfc quy dinh v8 ké tosinhign hin, Theo 46, Téng Cong ty duge phép trick lip dr phOng cho cfc khodn du tu ching khosn ty do tao déi cé i ci ghi sb cao ta gid th teudng tai gy ket thie nién 46 Ke ton, Gh nhdn doanh thu Doash thu hogt dOng kinh doanh nhdn t4i bao hiém duge ghi nhén Kai Ting Cong ty chép nhin cfc bing thanb todn v6i céc nha nhugng tai cho Téng Cong ty. Bbi véF aghigp vu nhuong ti, co sé ghi nn la bing than tosn do Tong Cong ty lp Ién 8 chuyén di cho ede nh nhén tdi eda Tang Cong ty va d3 due céc nha nha tai xae nhiin. Viée ghi nhn nay [a theo quy dinh vé ché 6 tai chinh d6i v6i doanh nghigp bao hiém. ‘Thu nhgp thot dng dau ty c& phiéu duge ghi nha Khi c6 thong béo chia Iai cia cOng ty nhén dau t. “Thu nhdp ti i cOng tr, a tri piu ngs hang, It tri phi Chinh phi, Ii cho vay de ghi nn ki phat sinh Thu nhap tir hoat dng cho thu van phong duge ghi nhén khi phat sinh. Ngoai t@ Téng Cong ty ép dung t¥ gid hach todn trong nam I 16.800 VND/D6 la MY (USD). Cée nghiép wu pst sinh bing cée loi ngoai té trong nam ban diu duge quy ddi sang USD theo ty gid hech oan va sau d6 194d Uey eny> UMM 16] m 601 I £1 O@tA GOO WHEL T 26P aM po EA 14D UNEI Qq BUD EP Ai Sup Bug, Ls UENE Bugp 10H “oun Suga ‘Buop 0Q0°ZSL'PLL'ES #1 UBN 9s Ips Rulonp Suom Bugp go ox9 oyo foyd LEY enyD uBMYL 10] mM NB SAI oaMA §OOZ WRU 1] 3p am 99 ‘Sugo up Ai 8u9> Sugy in wend Bugp 18H “600ZIP/¥Z 4PBU GOGCIGOGHG-ONIV0 95 WEN ILA k1F 9nd wigIY OFg IPL URL o> 1 SuED Sup} Aj onyp UR] UaIU SuQm Buop go Sugp 10y Y8cEI9KN IYEN ODN, suigu 8uon Bugp 9> 04> 911 99 FIND (4) WomewemeT aero Wewroree — Wovenrts SWEET soviraoe 7 OOo ATES were 00 ¢ sovoie ace soviet rena, lasagne. casino) - . : gbopaen) (oon 260621) (woo zsreesve0 - opp gous mg 1) SICLLLGOE —“GSEPDUILIE] LEBEL LPH SLL SLU BROS obo om umn gta ecaeeeee6t reece = gun ue] Lucwcusiel ——eictuseore visits SLOTS aaworviBte —_olsstowsre BagocostryorT —_owwerrerTe soorin 88384 Trane Taran - fama ooo ws eae) : lomuseacin : - {gp Paw 21994 Gscarcwoeo) scence) : pa gre Caures9609 sovosesrce — ORTTHMONSD) —KgSBHOTIEG ELI HPL - Soom om owes 98d 0 09622601 - 00 0596602601 go apap 20, 7000190 $81 : ‘2000190891 agus 804 eacossossest sscossoss6st ep oa ug lecniranets| weeset't —aeswcertyte —_SYITSOe——_strOreLE—_olsSRaDeE : soooessissy om weser vas snot Seta, EpRe tome ieeade iene we Soe Spe pope Tera Fuga 9169) HHUA sad 6 Bueud a Symi nyg SoD op iun. aga ay GNA “yu i uo ANQQON “ET a2 100 099 099 19a 10yr Suop 26p 2dnp po va yuoy doy uPyd 99 16m 01 dou yun Ary 20D) HANG-60 8 YW, (00\p 4911) HNTHO TV OD OYE HNIW LZANHL GoOTIeTTTE AT HN HH GUTS Tw HRT OD WRIA NOHKHO ON HE URI FT IPT oy ove IWWN JIA VI 990 WGIH OVA IVL AL DNQD DNOLTONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM Bao edo tai chin 141 Lé Dudn, Ha Noi, CHXHCN Vigt Nam ‘THUYET MINH BAO CAO TAI CHINH ( (Cho nfm thi chinh két thie ngay 31/12/2009 p theo) MAU B 09-DNBH (Cée thuydi minh nisy Ie mor 86 phin hop thanh va cén duce doc ding thoi v6i bao edo tai chinh km theo) 13, 14 NGUON VON VA CAC QUY¥ (Tiép theo) Ngudn vén kinh doanh ‘Theo Giy phép host dOng kinh doanh s6 28/GPIKDBH ngay 15/11/2004 eta BG Tai chinh, vin didu 18 cia Tang Cong ty 14 500 ty déng. NgAy 18122008, BO ‘Tai chink 43 4p Giy phép didu chinh sb 28GPBC2/KDBH phe chudn von diéu i cba Ting Cong ty 18 672.184.400.000 dng Can et theo Gidy Ching nhgn ding ky ching khodn s6 162008/GCNCP-TTLK-1 ngly 29/02/2008 cia “Trung tim Luu ky Chimg khosn v8 vige chéng nhén cho Téng Céng ty dang ky bd sung 32.918. 440 o6 phigu tai Trung tim Luu kj Ching khodn ke tt ngiy 29/02/2008 va c&n ei theo Quyée dinh sb 79/QB- TTGDIIN ngdy 05/03/2008 cia Trung tim Gio dich Chiing khosn Ha NO: vévigechép thu nim y&t bb sung 32.918.480 of phigu cia Teng Cong ty, ngty 13/03/2008 Téng Cong ty da dang ky bét du thie hign giao dich 32.918.440 o8 phitu toi Trung tim Giao dich Chimg khosn Ha NO}. ‘én thoi didm 31/12/2608, ting s6 vin thye g6p cia cée ¢8 déng la 672.184.400.000 déng chi tiét nhu Vin 96 Ngubn vin SITTRTaOOD Si7ia008 vND__Tyi VND __Tyie Neubn vén kinh doanb 672.184.400.000 100% 672.484.400.000 100% Tong Céng ty dlu tw vi kinh doanh vin Nhi nude 271,313.000.900 40.36% 271.313.000.000 40,3636 Tip dodn ii bio him Swiss Re 168.046.100.000 25,00% 168.046.100.000 25,00% Che ob dng kbc 232,825,300.000 34,64% 232.825.300.000 34,64% Thing ar vn 68 phn 1.104.116.030.682 1.104,116.030.642 Cong Tirso Ta LAI TREN CO PHIGU 31/12/2009 31/12/2008, VND VND. Loi nun Ké toa sau thud thu nkgp doanh nghigp 194,799.338.731 159.550.950.289 1Lgi nhudn saw thué tho nbép doanh nghigp c6 thé phan bd cho o6 déng s6 hit ob phiéu 194.799.338.731 154.841.738.611 C6 phigu phd thong dang hew hank bin quan trong nam 67.218.440 65,837,239 Lai trén o8 phigw aTONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM. Bao céio tai chinh 141 L8 Duin, Ha Ngi, CHXHCN Viet Nam __Cho nim tai chinh két thie ngay 31/12/2009 ‘THUYET MINH BAO CAO TAI CHINH (Tiép theo) MAU B09-DNBH (Che thuyét minh nay la mgt bb phan hgp thanh va edn dea doc dng thot véi bao edo tai chinh Kem theo) 15, NGHIEP Vy VA SO DUVGICAC BEN LIEN QUAN Gino dich voi ede bén lin quan: Nam 2009 Nam 2008 ND ND ‘Téng Cong ty Bao piém Viet Nam Phi nhurong tai bio hiém 450.230.297.596 119.403.228.505 Hoa hing nhugmg tsi bio hiém 7.295.871.370 ——19.023.193.730 ‘Thu bai thutng nhyong ti bio hiém 22.710,003368 —_16,956.412.220 Phi aha thi bio hiém 184.710.600.790 240.681.754.710 Hoa hdng nin tai bao hiém 32.150.706.034 42.101.489.251 Bi thug nhda ti blo hid 87.372.760.007 —_55.761.291.939 we Céng ty Cé phn fio Minh Phi nhuong tai bao hiém: 44.401.842.782 29.789,935,309 r Hoa héng nhveng ti bdo hiém 6.682.380.343 11.818.812249 Tha boi thudng none ti bo hiém 21:967.389.901_30.024.370.439 y Phi an ei bio hiém 122.394.420.039 266.015.252.002 Hoa hing ahén ti bio hiém 4.010.817.599 4.757.962.2584 Bai thuéng nn ti bao hiém 72.013.879841 159.407.338.151 Cong ty Bao hiém Dau kl Phi ahwong ti bao hiéim 32.714.138067 _34,368.815305 Hoa hng nhong ti bao hiém 7.682.500.374 7.191 597.117 “Thu bai thutmg nhuong ti bdo hiém 16 349,352,241 16 301.618.4683 Phi ah ti bio hiém 160.964.088.913 163.871.989.271, Hoo hing nn ti bao him 25.123.228,059 —_-21.685.564.534 BG thudng nh ti bao hiém 95.793.910382 101.265.576.289 Cong ty Litn doanh TNH bio him Somsung-Vina Phi nhc ti bao higm 14:957,698.619——_15.547.355.097 Hoa héng nhuong tai bio hiém 4.479.181.434 4.770.103,999 “Thu bai thutmg nhizong ti bio hiém 11.262.7896(0——11.441.578.571 Phi nbn ti bdo hiém 65.557.854.277 _63.195.894.855 Hoa hing nn ti bo hiém 20,084.160.021 19.037.169.186 i thudng nha ti bao him 229.912.325.566 —_15.846.056.753 Cong tv C4 phin Bao hiém Petrolimex Phi nh ti bao hiém 38,992.673.802 _-33.787.380.009 Hoa hing nhuong ti bao hiém 7,693,940.750 6.878.958.286 “Thu bai thudng nhuong ti bio hiém 24,106.123740 —18,433.385.171 Phi nhgn ti bio hiém 113972217824 ——_—§3.512.747.668 Hoa héng nbn ti bio hiém 18.345.448086 —16.482.097.011 Bi thudmg nh ti bo hiém 22270963552 ——17.453.480.877 Cong ty Cd phin Bao hiém Buu aién Phi nhugng fi bao idm 26:324.628.766 ——20,916.673.117 Hoo ing nhong ti bio hiém 5.425,688.436 4,279.988,007 Thu bai thudng nhuong ti bio hiém 12.148.431.435 ——13.723.372.760 Phi ohn ti bao hiém 24270825970 ——-22,938.315.088 Hoa héng nin tai bao hig 6.134.651.388 6.069,848,60 Bi thuémg nhén ti bao hiém 6.135.957.651 879.126.0398 20,TONG CONG TY TAL BAO HIEM QUOC GIA VIET NAM Bao céo thi chinh 41 LE Dai, H Noi, CHXHCN Vigt Nam (Cho nfm ti chin két the ngay 31/12/2009 ‘THUYET MINH BAO CAO TAI CHINH (Tiép theo) . MAU B 09-DNBH (Cac thyéh minh nay 1d pt bb phn hyp think vi cin dape doc déng thot wai bio edo ti chinh ker theo) 18, NGHIEP VU VA SO DU VOI BEN LIRN QUAN (Tiép theo) Giao dich voi cae bén lién quan (Tiép theo): Ban Ting Gidm a6 Nam 2009 Nam 2008 . —__vnp_ _ywp_ Thu nhp rong eta Ban Téng Gidm dc 7.355.520.9049 2.885.858.050 $6 dw v6i che bén litn quan tpi ngay 31/12/2009: 317122009 3120s D ND B4.THi chink Phai thu tt 86 Tai chinh - 2,000.000.000 Ting Cong ty Bio Viet Viet New Phai tho v8 nghigp vu nhén ti bo hiém 43.515.153.101 _68,177.232.640 Phai thu vé nghigp vu nhugng ti bao hiém 12.721.980,958 7:585.218315, Phai tra vé nghigp wy nbn ti bao bm 9.186.460.123. _27.005.664.469 Phai tr ve nghigp wa nung tai bio hiém 18.606.775.792 _15.926.609.110 ‘Ting Cong ty Cé phn Bio Minh Phai thu vé nghigp vu nn tai bao hiém 4.935.117432_18.607.434.835 Phai thu vé nghigp vu nhugng ti bio hiém 7.071.174.406 6.348.115.409 Phai tra vé nghigp wy nh t4i bao him 12.416.718.384 9.688.454,850 Phai tra vé nghigp wy nburong 1% bio hiém 10.553.921.463, 11.614.807.148, ‘Ting Céng ty Cé phin Bao hiém Diu khi Viét Nam Phai thu vé nghigp vu nbn ti bao him 50.272.101.459 —— 32.617.625.125 Phai thu vé nghigp vy nhugng ti bo hiém 12.188,949.948 11.561.577236 hai tra vé nghiép vu aha ti bao hiém 32.100.274.011 14.895.455.751 Phat tra vé nghigp wy nhurong ti bo hiém 17S81.841.735—— 22.715.271.075 Céng ty Litn doanh TNH Bao hiém Samsung-Ving Phai tha vé nghigp vy nbn ti bio hiém 19.122.204.331 14538.086.432 Phai thu vé nghigp vu nhugng ti bio bide 10.616.653.208 2.690.579.299 Phai tra vé nghigp wy nh ei io hiém 210.091.123.141 6822.921.677 Pha trav nghigp vy nhugngt4i bao him 10.610.449.219 2.916.075.897 Céng ty Cb phin Bio hiém Petrolimex Pha tha v8 nghigp vy nhdn ti bao hiém 40,621.862.140 —_32.328,830.496 hai thu vé nghigp vy nhurong ti bio hiém 13.825.375.95210.429.175.327 PPhai ta vé nghigp wy nha Ai bao hiém 17.295.615618 ——20.258.780.725 hai ta vé nghigp vy nhuong ti bao hiém 24.913.382.625 ——20.495.042.419 Céng ty Cé phin Bao niém Buy dign hai thu vé nghigp vy nin ti bao hi 15,920,044.591 6.687.265.281 Phai tha vé nghigp wy ntugng tt bao hiém 9.789.087.392 9,605.139.159 Pai ara vé nghigp vu niin ti bio hiém 7.416,940,632 1.939.438.3532 Phai trav nghigp wy nhuong ti bio him 19.462.663.298 17354.460.638 ai We asa/y‘TONG CONG TY TAI BAO HIEM QUOC GIA VIET NAM Bio cho tA chinh 141 L& Dusin, Ha Noi, CHXHCN Vigt Nam (Cho nim tii chin két thie gay 31/12/2009 ‘THUYET MINH BAO CAO TAI CHINE (Tiép theo) MAU B 09-DNBH (Céie thuyét minh nay & mot b6 pin hyp thanh vis edn chaz doe dng thd vbi bdo cdo 10 chinh kém theo) 16. CACKHOAN CONG NO TIEM TANG. “Thué nha thdu phi ti bio hidm ea nude ngodi: Theo Céng vin s6 15861/BTC-TCT ney 26/12/2008 cia iLign B6 Tai chinh va Tong Cyc thué vé vige chinh sich thué d6i voi phi Tai bio hiém ra nuée ngodi thi cic eBng ty bio hiém tai Viet Nam thye hign aghigp vu tdi bao hiém ra nude ngodi dbi v6i cdc dich vy bio higm cho (8 ete, c& nhan tai Vigt Nam thi cOng ty & nude ngodi nh ti bao hiém thuge d&i twong nop thué nha thu (thé thu nhip doanh ngnigp) véi ty I¢la-2% tinh tein phi tai bao hiém ra nude ngodi theo uy inh tai Thng wr 86 05/2005/TT-BTC ngay 1/11/2005 é tr ngay 1/1/2008, thué nha thdu dp dung cho host ddng shugng ti bio him ra nude ngoti duge did chin tai Théng tw s6 134/2008/TT-BTC do 86 TAi chinh ban hinh ngay 31/12/2008 eting quy dint 18 thué nha chdu vn I 2% tinh trén phi ti bdo hiém ra nude ngod Hign tai, Higp hoi Bao hiém Viét Nam (dai dign cho céc céng ty bo hiém) dang tién hanh lam vige véi BG Tai chinh va Téng Cue thué vé c&n ci tinh thué nha thiu phai nop theo quy dinh tai Céng van 36 Is861/BTC-TCT néu tren. Vige xéc dink sb chué phai nop cla Téng Cong ty (néu €6) 88 c&n eat vio quyét dinh cubi cing cla BO Tai chinb vi Téng Cue thué. $6 thué nha thdu d& tam tinh cho mam 2009 [a 7,533.708.665 dng 17. BANH GIA KHAI QUAT TINH HINH TAI CHINA Chitigu 2009 2008 1. Bb tri co fu ti sin va co cfu ngubn vén 1.1, B8 ti co ed tai sin = Tai sin din va ddu te d8i hen/Téng tai sin % 29,61 3041 = Tai san lu dong va dau ter ngéin han/Téng tai san % 70,39 69,59 1.2, B6 ti co cdu nguén vin No phi ta/Téng nguén vin % 3473 29,85 = Ngubn vin chi sé howTéng nguén vin % 6527 70,15 2. Khé ning thanh tosn 2.1, Kha ning than toén hign han an 2,88 3,35 222. Khi ng thanh tosn ng ngdin han 1 3,63 464 233. Kha ning than toén nan 1a 8 333 2.4, Kha nding thanh toda ng dai han Hin : 3. TY sudt sinh TL 43.1. Ty sudt lgi nhugn trén doanh thu = TY suit 1 nhudn tude thud teén doar thu % 31,70 “Ty suit loi nhudn sa thud rn doant thu % 2466 3.2. Ty sud oi nhudn trén dng ti sin Ty sudt loi hus td thud teén Téng 8 sin % 153 = TY suit nhudn sau thud tn Tang ai sin % 5386 3.3. Ty su igi nud sau thud én agudn vbn chi % 837 sé hitu 18. SO LIEU SO SANH Khodn muc “Chénh Igch t¥ gié héi dodi” thuge mue Nguén vn trén bang cén déi ké toan khOng so sinh duge v6i 36 ligu trong tmg nam truée do Céng ty Khéng dp dung hbi t6 thay di chinh sich Ké toén lign quan dén xiv IY ehénh lech ty gid h6i doai nu trinh bay tai Thuyét minh s6 03.