Deloitte

CONG TY CO PHAN BAO HIEM HANG KHONG

(Thanh lap tai nuac Cong hoa xa hoi chu nghia Viet Nam)

BAO CAO TAI CHINH DA DirOC KIEM TOAN Cho nam tai chinh ket thuc ngay 31 thang 12 nam 2013

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G TSng 15, toa nha Geleximco, so 36 Hoang Cau, Dong D a H a N o i , C H X H C N Vie t N a m

MUC LUC

N O I D U N G T R A N G

B A G C A O C U A B A N T O N G G I A M D O C 1

B A O C A O K I E M T O A N D Q C L A P 2

B A N G C A N D O I K E T O A N 3 - 4

B A O C A O K E T Q U A H O A T D Q N G K I N H D O A N H 5 - 6

B A O C A O L U U C H U Y E N T I E N T E 7

T H U Y E T M I N H B A O C A O T A I C H I N H 8 - 26

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

Tang 15, toa n h i Geleximco, so 36 Hoang Cau, Dong D a H i NQi , C H X H C N Viet Nam

BAO CAO CUA BAN TONG GIAM DOC

Ban Tong Giam d6c Cong ty C o phan Bao h i l m Hang khong (goi tat la "Cong ty") de trinh bao cao nay ciing v d i bao cao tai chinh ciia Cong ty cho nam tai chinh ket thiic ngay 31 thang 12 nam 2013.

H O I O O N G Q U A N T R ! V A B A N T O N G G I A M D O C

Cac thanh vien cua H o i d6ng Quan trj va Ban Tong G i a m d6c Cong ty da d i l u hanh Cong ty trong nam va den ngay lap bao cao nay g6m:

Hoi done Quan tri

Ong TrSn Thanh Hi6n

Ong Tran Van H 6 i

Ong Pham Hong Thai

Ong Dao Manh Khang

Ba Sir B u i Bao Ngoc

Ba Nguyen Th i Thu Trang

Ong Nguyen Van Thjnh

Ong Pham Vie t M i n h

Ban Tong G i i m doc

Ong N g u y i n A n h Due

Ong v a TuSn Phan

Ong Tran Trong Dung

Chu tjch (tai b6 nhiem ng iy 28 thang 6 nam 2013)

U y vien ( m i l n nhiem ngay 28 thang 6 nam 2013)

U y vien (b6 nhiem ngay 28 thang 6 nam 2013)

U y vien

U y vien

U y vien

Uy vien

U y vien

Tong G i a m doc

Pho T6ng G i a m d6c

Pho Tong Giam d6c

T R A C H N H I | : M C U A B A N T O N G G I A M D O C

Ban Tong Giam d6c Cong ty c6 trach nhiem lap bao cao tai chinh phan anh mpt each trung thuc va hop ly tinh hinh tai chinh cung nhu k i t qua hoat dong kinh doanh va tinh hinh luu chuyen t i l n te cua Cong ty trong nam, phii hgp voi chu in muc k l toan, c h i do k l toan ap dung cho cac doanh nghifp bao h i l m Viet N a m va cac quy dinh phap ly CO lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh nay. Ban Tong Giam ddc dugc yeu cau phai:

• Lira chgn cac chinh sach k l toan thich hgp va ap dung cac chinh sach do mot each nhi t quan;

• D u a ra cac x6t doan va udc tinh mot each hgp ly va than trong;

• N e u ro cac nguyen tac ke toan thich hgp c6 dugc tuan thii hay khong, c6 nhiJng ap dung sai lech trong y l u

can dugc cong bo va giai thich trong bao cao tai chinh hay khong;

• Lap bao cao tai chinh tren c a so hoat dgng lien tuc tru trudng hgp khong the cho rang Cong ty se tiep tuc hoat

dgng kinh doanh; va

• T h i l t k l va thuc hien h? th6ng k i l m soat ngi bg mot each huu hieu cho muc dich lap va trinh bay bao cao tai

chinh hgp ly nham han c h i rui ro va gian Ian.

Ban T6ng G i i m ddc Cong ty chju trach nhiem dam bao rang s6 k l toan dugc ghi chep mgt each phu hgp d l phan anh mgt each hgp ly tinh hinh tai chinh ciia Cong ty d bat ky thai diem n i o va dam bao rang bao cao tai chinh tuan thu chuan muc ke toan, che do ke toan ap dung cho cac doanh nghiep bao hiem Viet N a m va cac quy dinh phap ly CO lien quan d i n viec lap va trinh bay bao cao tai chinh. Ban Tdng Giam ddc cung chju trach nhiem dam bao an toan cho tai san cua Cong ty va thuc hi^n cac bien phap thich hgp de ngan chan va phat hien cac hanh v i jjan Ian va sai pham khac.

Tonfe^ i am doc xac nhan rang Cong ty da tuan thii cac yeu cau neu tren trong viec lap bao cao tai chinh.

y X r ^ - ^ d a i dien cho Ban Tong G i a m doc, P H A N " ^ ^ ' ^ • •

en Anh Dire Tong Giam doc

Ha Ngi, ngay 22 thang 4 nam 2014

A05

Deloitte s6:J\

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, s6 36 Hoang Cau, Dong D a Bao c&o tki chinh Ha N o i , C H X H C N Viet N a m Cho nam tai chinh ket thuc nghy 31 thang 12 nam 2013

BANG CAN DOI K E TOAN Tai ngay 31 ihdng 12 nam 2013

M A U SO B O l - D N B H Dan vi: VND

TAI SAN Maso^''"''*' 31/12/2013 31/12/2012 minh

A. TAI SAN LUU DQNG VA DAU TU" NGAN HAN (100=110+120+130+150) I. Tien va cac khoan tirffng dirffng tien 1. Tien mat tai quy 2. Tien gui ngan hang 3. Cac khoan tuong ducmg ti6n

II. Cac khoan dau tu- tai chinh ngin han 1. Dau tu chung khoan ngan han 2. Dau tu ngan han khac 3. D u phong giam gia dau tu chiing khoan ngdn han

III. Cac khoan phai thu 1. Phai thu khach hang

2. Tra truac cho nguoi ban

3. Thue gia tri gia tang dugc khau trir

4. Cac khoan phai thu khac

5. D u phong cac khoan phai thu kho doi

IV. Tai san liru d^ng khac 1. Tam urng

2. Chi phi tra truac 3. Cac khoan cam co, ky cugc, ky quy ngan han

B. TAI SAN C O DINH VA DAU TU DAI HAN (200=210+220+240) I. Tai san co dinh 1. Tai san c6 djnh hiru hinh

- Nguyen gia - Gid tri hao mon lay ke

I. Tai san c6 djnh v6 hinh - Nguyen gid - Gid tri hao mon luy ke

II. Cac khoan dau iw tai chinh dai han 1. Dau tu dai han khac

III. Cac khoan ky quy, ky cu-g'c dai han

1. Ky quy bao hiem 2. Chi phi tra trudc dai han 3. Cam CO, ky quy, ky cugc dai han khac

TONG TAI SAN (250=100+200)

100 890.974.327.185 867.242.663.695

n o 5 182.337.903.315 164.004.511.492 111 373.961.055 792.088.273 112 45.463.942.260 6.637.943.219 114 136.500.000.000 156.574.480.000

120 6 436.941.472.176 313.499.778.202 121 108.725.943.777 61.727.979.611 128 333.000.000.000 261.981.120.000

129 (4.784.471.601) (10.209.321.409)

130 269.057.722.507 383.940.487.180 131 7 325.925.128.321 410.942.868.153

132 2.063.025.596 3.617.753.932

133 2.350.048 63.316.489

138 5.135.655.821 7.792.379.346

139 8 (64.068.437.279) (38.475.830.740)

150 2.637.229.187 5.797.886.821 151 1.887.130.787 4.298.390.255 152 627.972.267 887.749.071 154 122.126.133 611.747.495

200 52.118.975.781 125.685.956.684

210 5.633.616.866 8.686.956.774 211 9 5.512.723.234 8.431.970.392 212 13.587.356.319 17.349.899.177 213 (8.074.633.085) (8.917.928.785) in 10 120.893.632 254.986.382 218 1.175.350.000 1.200100.000 219 (1.054.456.368) (945.113.618) 220 37.990.000.000 107.990.000.000 228 11 37.990.000.000 107.990.000.000

240 8.495.358.915 9.008.999.910 241 6.000.000.000 6.000.000.000 242 1.031.143.325 1.048.423.147 244 1.464.215.590 1.960.576.763

250 943.093.302.966 992.928.620.379

Cdc thuyet minh tir trang 08 den trang 26 Id mot bo phdn hgp thdnh cua bdo cdo tdi chinh

3

A05

C O N G T Y C 6 P H A N B A O H I E M H A N G K H O N G

T i n g 15, toa nha Geleximco, so 36 H o i n g Cau, Dong D a Bao cao t^i chinh Ha N o i , C H X H C N Viet Nam Cho nSm tki chinh kk thuc ngay 31 thang 12 nam 2013

BANG CAN DOI K E TOAN (Tiep theo) Tai ngay 31 thdng 12 nam 2013

NGUON VON

A. NQf PHAI TRA (300=310+330+340)

I. Nqt ngan han 1. Phai tra cho nguai ban 2. Ngudi mua tra tien truac

3. Thue va cac ichoan phai nop Nha nude

4. Phai tra cdng nhan vien 5. Cac khoan phai tra, phai nop ngin han khac II. Dv phong nghifp vu

1. D u phong phi 2. D u phong boi thudng - Thugc trach nhiem cita cdc cong ty nhdn tdi bdo hiem - Thugc trach nhiem giic lai cita cong ty

3. D u phong dao dgng Idn

III. Ncykhac

I. Doanh thu chua thuc hien

B. NGUON VON C H U SO HUU (400=410) I. Nguon von, quy 1. Nguon von kinh doanh 2. Quy dvr trO: bi t huge 3. Lg i nhuan chua phan phoi

T 6 N G NGUON VON (430=300+400)

X Thuyet Ma so . .

minh

300

310 313 314 315 316 318 330 331 333

334

340

348

400 410 411 416 418

430

12

13

14

15

16

M A U SO B O l - D N B H Dan vi: VND

31/12/2013

412.083.013.502

209.432.649.539 194.291.372.258

506.153.097

6.279.556.881

4.305.058.804

4.050.508.499

197.736.387.085 71.037.532.889

98.643.200.193

70.462.876.040 28180.324.153 28.055.654.003

4.913.976.878 4.913.976.878

531.010.289.464 531.010.289.464 500.000.000.000

8.082.261.173 22.928.028.291

31/12/2012

451.639.207.974

238.369.297.682

213.221.845.617

521.899.274

14.497.810.703

4.607.062.342

5.520.679.746

207.234.539.870 64.790.003.042

115.912.022.577

79.379.369.369 36.532.653.208 26.532.514.251

6.035.370.422 6.035.370.422

541.289.412.405 541.289.412.40 500.000.000.000

6.832.256.420 > 34.457.155.985'

943.093.302.966 992.928.620.379 /

C A C C H I T I E U N G O A I B A N G C A N DOI K E T O A N

CHI T I E U

1. Ngoa i te cac loai D d la M y

Nguyen Ho^ng Mai Ngiroi lap hieu

Don vj

U S D

31/12/2013 31/12/2012

Tran Vi?t Quan Ke toan trirong

1.018.433,63 8.364,21

Nguyen Anh Dire Tong G i i m doc

Hd Ngi, ngdy 22 thdng 4 nam 2014

Cdc thuyet minh tit trang 08 den trang 26 Id mot bg phdn hap thdnh cua bdo cdo tdi chinh

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G TSng 15, toa n h i Geleximco, so 36 Hoang CSu, Dong D a Bao cdo t^i chinh Ha N o i , C H X H C N Viet Nam Cho nSm tai chinh kk thuc n g i y 31 thang 12 nam 2013

BAO CAO KET QUA HOAT DQNG KINH DOANH Cho nam lai chinh liit thuc ngdy 31 thdng 12 nam 2013

M A U SO B 0 2 A - D N B H Dan vi: VND

P H A N I: K E T Q U A H O A T D Q N G K I N H D O A N H

C H i T I E U M i so Thuyet mm 2013 N5m 2012

minh l .Thu phi bao hilm goc 01 17 440.796.580.593 447.575.426.320

2. Thu phi nhan tai bao hiem 02 18 42.299.344.212 34.033.518.334

3. Cac khoan giam trir 03 (330.922.530.453) (348.294.606.866)

- Chuyen phi nhifong tdi bdo hiem 04 19 (298.448.668.619) (327.075.407.873)

- Hodn phi bdo hiem 06 (32.347.075.928) (21.215. H2.923)

- Cdc lihodn giam trir l(hdc 07 (126.785.906) (4.086.070)

4. (Tang)/ giam du phong phi 08 (6.247.529.847) 40.426.321.096

5. Thu hoa h6ng nhugng tai bao hilm 09 27.131.009.142 30.802.513.482

6. Thu khac tir hoat dong kinh doanh bao hiem 10 1.097.366.375 1.274.642.456

7. Doanh thu thuan hoat dgng kinh doanh bio hiem 14 174.154.240.022 205.817.814.822

8. Chi b6i thucmg bao hiem glc 15 20 (102.318.493.833) (156.166.586.615) 9. Chi b6i thucmg nhan tai bao hilm 16 (15.565.126.798) (2.798.963.430)

10. Cac khoan giam trii: 17 62.192.524.391 67.748.830.946

- Thu boi thtrdng nhwang tdi bdo hiem 18 21 62192.524.391 67.748.830.946

n . Boi thircrng thugc phan trach nhi^m giir l^i 21 (55.691.096.240) (91.216.719.099) 12. Giam du phong boi thuang 23 8.352.329.055 15.157.935.210

13. So trich du phong dao dgng ion trong nam 24 (1.523.139.752) (3.999.996.187)

14. Chi khac hoat dong kinh doanh bao hilm 25 (35.012.560.280) (37.640.877.792)

- Chi Jihdc hoat dong Icinh doanh bdo hiem goc 26 (24.986.546.603) (29.956.401.663)

+ Chi hoa hong 27 (12.906.421.826) (15.926.929.428)

+ Chi giam dinh 28 (1.348.837.309) (2.295.053.612)

+ Chikhac 33 (10.731.287.468) (11.734.418.623)

- Chi lihdc hoat dong Idnh doanh nhdn tdi bdo hiem 34 (10.026.013.677) (7.684.476.129)

IS. Tong chi trvc tiep kinh doanh bio hiem 41 (83.874.467.217) (117.699.657.868)

16. Lgi nhuan ggp boat dgng kinh doanh bio hiem 42 90.279.772.805 88.118.156.954

17. Chi phi ban hang 43 (33.259.896.486) (27.348.725.123) 18. Chi phi quan ly doanh nghiep 44 11 (60.914.464.055) (68.481.093.338)

19. Lo thuan ho^t dgng kinh doanh bao hi^m 45 (3.894.587.736) (7.711.661.507)

20. Doanh thu hoat dong tai chinh 46 23 61.701.601.658 74.269.086.677 21. Chi phi hoat dgng tai chinh 47 24 (22.550.876.038) (15.393.659.800) 22. Lgi nhuan ho^t dgng tai chinh 51 39.150.725.620 58.875.426.877 23. Thu nhap hoat dong khac 52 1.116.192.524 201.464.679 24. Chi phi hoat dgng khac 53 (1.879.006.018) (46.893.847) 25. (Lo)/Lgi nhu^n ho^t dgng khac 54 (762.813.494) 154.570.832

26. Tong Igi nhu|n ke toan 55 34.493.324.390 51.318.336.202 27. Cac khoan dieu chinh tang/(giam) Igi nhuan chju thue de 56 3.479.592.936 1.794.560.089 xac djnh lgi nhuan chiu thai TNDN 28. long lgi nhuan truac thue thu nhap doanh nghi?p 57 37.972.917.326 53.112.896.291 29. Lgi nhu|n chju thue thu nhap doanh nghif p 59 37.972.917.326 53.112.896.291 30. Thul thu nhap doanh nghiep phai nop 60 25 (9.493.229.331) (13.278.224.073)

31. Lgi nhuan sau thue thu nhap doanh nghiep 61 25.000.095.059 38.040.112.129 32. L§i CO ban tren co phieu 70 26 500 761

Cdc thuyet minh tir trang 08 den trang 26 Id mot bo phdn hop thdnh cua bdo cdo tdi chinh

5

A05

C O N G T Y C O P H A N B A O H r E M H A N G K H O N G Tang 15, toa nha Geleximco, so 36 H o i n g Cku, D6ng D a m NQi , C H X H C N Vi? t N a m

Bdo cao tai chinh Cho nam t^i chinh kk thuc ngay 31 th^ng 12 nam 2013

BAO CAO K E T QUA HOAT DQNG KINH DOANH (Tiep theo) Cho nam lai chinh ket thuc ngay 31 thdng 12 nam 2013

M A U SO B 02A-DNBH Dan vi: VND

P H A N H : T I N H H i N H T H y C H I $ N N G H I A V V V d l N H A NUCfC

So cdn phai ngp PMt sinh trong nSm So con phai ngp tai ngay 31/12/2012 So phii nQp So da nQp tai ng^y 31/12/2013

T h u e G T G T 6.168.923.914 24.658.140.919 27.422.722.968 3.404.341.865

Thug thu nhap doanh nghifp (i) 5.450.489.777 11.016.784.442 10.653.687.998 5.813.586.221

Thu l thu nhap ca nhan 236.748.630 804.013.590 948.869.296 91.892.924

T h u l nha thiu 2.407.505.889 (5.638.746.906) - (3.231.241.017)

Thul , phi phai ngp khac 234.142.493 786.915.438 820.081.043 200.976.888

14.497.810.703 31.627.107.483 39.845.361.305 6.279.556.881

(i) T h u l thu nhap doanh nghiep phai nop trong nam bao gom 1.523.555.11 1 V N D la t i l n thu l truy thu tir cac nam truoc theo Bien ban thanh tra thu l giai doan 2008 - 2012.

Nguyen Ho^ng Mai Tran Vift Quan Nguyen Anh Diic Nguxci lap hieu Ke toan trvd-ng Tong Giam doc

Hd Ngi, ngdy 22 thdng 4 nam 2014

Cdc thuyet minh tic trang 08 den trang 26 Id mgt bg phdn hgp thdnh cua bdo cdo tdi chinh

6

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G T§ng 15, toa nha Geleximco, so 36 Ho^ng C§u, Dong D a Bao cao tai chinh Ha N o i , C H X H C N Viet Nam Cho nSm tai chinh kk thuc ngay 31 th^ng 12 nam 2013

BAO CAO Liru CHUYEN TIEN TE Cho nam tai chinh kit thiic ngdy 31 thdng 12 nam 2013

C H i T I E U I. Lmi chuyen tien tir hoat dgng Icinh doanh 1. Tien tir thu phi va hoa hong 2. T i l n thu tir cac khoan ng phi va hoa h6ng 3. Tien thu tir cac khoan thu dugc giam chi 4. Tien thu tir c i c hoat dgng kinh doanh khdc 5. Tra t i l n b6i thuang bao h i l m 6. Tra t i l n hoa h6ng v^ cdc khoan ng khac K D B H

7. Tra tien cho ngucri ban, ngudi cung cap dich vu

8. Tra t i l n cho can bg cdng nhan vien 9. Tra tien ngp thue va cac khoan ng Nha nude 10. Tra tien cho cac khoan ng khac 11. T i l n tam urng cho c i n bg cdng nhan vien v^ img trudc cho ngudi ban

Lull chuyen tien thuan tir hoat dgng kinh doanh

II. Lull chuyen tien tir hoat dgng dau tu-1. T i l n thu l a i d S u t u 2. T i l n thu do ban tai san c6 dinh 3. T i l n dau tu vao cac dan vi khac 4. T i l n mua tai san cd djnh

Luu chuyen tien thuan tir hoat dgng dau tu-

IH. Lull chuyen tien tir hoat dgng tki chinh 1. T i l n da tra ng vay 2. T i l n lai da tra cho cac nha dau tu vao doanh nghiep Luu chuyen tien thuan tir hoat dgng t^i chinh

Luu chuyen tien thuan trong nSm (50=20+30+40)

Tien \k cac khodn tuDUg dutmg tien dau nim

Anh hudng chenh lech ty gia

Tien \k cdc khoan tiroug dutmg tien cuoi nam (70=50+60)

Nguyen Hodng Mai Ngircri lap hieu

Hd Noi, ngdy 22 thdng 4 nam 2014

Tran Vi?t Quan Ke todn tru-ong

M A U SO B 03-DNBH Danvi: VND

M a so mm 2013 mm 2012

01 4.175.567.325 305.983.321 02 493.187.622.952 672.985.709.692 03 1.155.671.102 579.906.119 04 496.245.415.940 306.088.260.943 05 (56.615.673.646) (87.877.279.585) 06 (299.706.455.680) (430.850.635.308)

07 (47.227.933.566) (47.320.793.014)

08 (23.618.442.166) (24.850.148.520) 09 (44.030.864.024) (47.357.400.492) 10 (462.817.122.631) (397.549.002.722) 11 (20.430.681.745) (22.965.600.935)

20 40.317.103.861 (78.811.000.501)

22 62.642.478.076 87.390.066.446 23 1.363.636 8.813.636 24 (50.098.114.493) 143.368.232.679 25 - (610.367.690)

30 12.545.727.219 230.156.745.071

34 (5.600.000) (60.114.683.333) 36 (34.000.000.000) (7.000.000.000) 40 (34.005.600.000) (67.114.683.333)

50 18.857.231.080 84.231,061.237

60 164.004.511.492 79.219.176.744

(523.839.257) 554.273.511

70 182.337.903.315 164.004.511.492

Nguyen Anh flirc Tong Gidm doc

Cdc thuyet minh tic trang 08 den trang 26 Id mot bo phdn hgp thdnh cua bdo cdo tdi chinh

1

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G TSng 15, toa nha Geleximco, s6 36 Hoang Cku, DSng D a Ha N o i , C H X H C N Vie t Nam

Bdo cao tai chinh Cho nam tai chinh ket thuc ngay 31 thang 12 nSm 2013

T H U Y E T M I N H B A O C A O T A I C H I N H M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot bo phdn hgp thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

I. T H O N G TIN K H A I Q U A T

Hinh thirc s& hiru von

Cong ty C o phSn B^o hilm H^ng khong (goi tat la "Cong ty") la doanh nghiep co phan dugc thanh lap tai Vie t Nam theo Gidy phep thanh lap va hoat dong s6 49 G P / K D B H do B o Tai chinh cap Ian dau ngay 23 thang 4 nam 2008 va cac Gidy phep dilu chinh. V 6 n dilu le cua Cong ty tai ngay 31 thang 12 nam 2013 l a 5 0 0 t y d6ng.

Cong ty CO tru so chinh dat tai tSng 15, Toa nha Geleximco, 36 Hoang CSu, phu6mg 6 C h g Dua, quan Dong Da , thanh ph6 Ha N o i va chin (9) chi nhanh tai Ha N g i , N i n h Binh , Hai Phong, Hai Duong, D a Nang, Nghe A n , G i a La i va thanh ph6 H6 C h i M i n h .

T6ng s6 nhan vien cua Cong ty tai ngay 31 thang 12 nam 2013 la 254 ngucri (ngay 31 thdng 12 nam 2012:267).

Ngdnh nghe kinh doanh

Nganh nghe kinh doanh chinh ciia Cong ty la kinh doanh djch vu bao hiem phi nhan thg, cac nghiep vu v l tai bao hiem va d i u tu tai chinh.

2. C O S d L A P B A O C A O T A I C H I N H V A N A M TAI C H I N H

C o sd lap bdo cdo tdi chinh

Bao cao tai chinh kem theo dugc trinh bay bang Ddng Vi? t N a m ( V N D ) , theo nguyen tac gia gdc va phii hgp vdi cac chuan muc ke toan, che dd ke toan ap dung cho cac doanh nghiep bao h i l m Vie t N a m va cac quy dinh phap ly cd lien quan d i n viec lap va trinh bay bao cao tai chinh.

Bao cao tai chinh kem theo khdng nham phan anh tinh hinh tai chinh, k i t qua hoat dgng kinh doanh va

tinh hinh luu chuyen tien te theo cac nguyen tac va thdng 1$ ke toan dugc chap nhan chung tai cac nude

khac ngoai Vie t Nam.

Ndm tai chinh

N a m tai chinh cua Cdng ty bat dau tu ngay 01 thang 01 va ket thiic vao ngay 31 thang 12.

3. A P D V N G H U 6 N G D A N K E T O A N M 6 I

Hirdng d in moi ve che dg qudn ly, sir dyng vd trich khau hao tdi san co djnh

Ngay 25 thang 4 nam 2013, B g Tai chinh da ban hanh Thdng tu sd 45 /2013 /TT-BTC ("Thdng tu 45") hudng dSn che dd quan ly, sir dung va trich k h i u hao tai san cd djnh. Thdng tu nay thay thI Thdng tu sd 203 /2009 /TT-BTC ("Thdng tu 203") ngay 20 thang 10 nam 2009 cua B g Tai chinh hudng d i n c h i do quan ly, sir dung va trich khau hao tai san cd dinh. Thdng tu 45 cd hieu luc thi hanh ke tir ngay 10 thang 6 nam 2013 va ap dung cho nam tai chinh 2013 trd di . Ban Tdng Giam ddc danh gia Thdng tu 45 khdng cd anh hudng trgng yeu den bdo cdo tai chinh cua Cdng ty cho nam tai chinh ket thiic ngay 31 thang 12 nam 2013.

Hird^ng dan moi ve trich lap dy phong gidm gid dau tu* ddi han vdo doanh nghiep

Ngay 28 thang 6 nam 2013, B g Tai chinh da ban hanh Thdng tu sd 89 /2013/TT-BTC ("Thdng tu 89") sua doi, bo sung Thdng tu so 228/2009/TT-BTC ngdy 07 thang 12 nam 2009 cua B g Tai chinh hudng dan che dg trich lap va su dung cac khoan du phong giam gia hang tdn kho, tdn that cac khoan dau tu tai chinh, ng phai thu kho ddi va bao hanh san pham, hang hoa, cdng trinh xay lap tai doanh nghiep. Thdng tu 89 cd hieu lire thi hanh k l tir ngay 26 thang 7 nam 2013. Ban Tong G i a m ddc danh gia Thdng tu 89 khdng CO anh hudng trgng yeu den bao cao tai chinh ciia Cdng ty cho nam tai chinh k i t thiic ngay 31 thang 12 nam 2013.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, s6 36 Hoang Cau, Dong D a H a N o i , C H X H C N Viet Nam

Bao cao tki chinh Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot bp phdn hop thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

3. A P D V N G H U d N G D A N K E T O A N M d l (Tiep theo)

Hirong dan moi ve ke todn ap dyng cho cac doanh nghiep hao hiem

Ngay 28 thang 12 nam 2012, B o Ta i chinh da ban hanh Thong tu so 2 3 2 / 2 0 1 2 / r r - B T C ("Thong tu 232") huong dan kk toan ap dung d6i vdi doanh nghiep bao hi6m phi nhan thp, doanh nghi?p tai bao hiem va chi nhanh doanh nghi?p bao hiem phi nhan thg nuac ngoai. Vi§c ap dung Thong tu 232 se yeu cSu trinh bay cac thong tin lien quan d i n hgp ddng bao h i l m , tai bao hiem, tinh hinh bdi thudng va n h i l u thdng tin quan trgng khac. Thdng tu nay se cd hieu Igc tir ngay 01 thang 01 nam 2014 va ap dung tir nam tai chinh 2014. Ban Tong Giam ddc Cdng ty dang danh gia mirc dd anh hudng cua vi^c ap dyng Thdng tu nay d i n bao cao tai chinh trong tuong lai ciia Cdng ty.

4. T O M T A T C A C C H J N H S A C H K E T O A N C H U Y E U

Sau day la cac chinh sach k l toan chii y l u dugc Cdng ty ap dyng trong viec lap bao cao tai chinh:

U'dc tinh ke toan

Viec lap bao cao tai chinh tuan thu theo chuan muc k l toan, c h i dd k l toan ap dung cho cac doanh nghiep bao hiem Viet N a m va cac quy dinh phap ly cd lien quan den viec lap va trinh bay bao cao tai chinh yeu cSu Ban Tong Giam ddc phai cd nhirng udc tinh va gia dinh anh hudng den so lieu bao cao ve cdng ng, tai san va viec trinh bay cac khoan cdng ng va tai san t i l m tang tai ngay lap bao cao tai chinh cung nhu cac sd lieu bao cao v l doanh thu va chi phi trong sudt nam tai chinh. Mac dii cac udc tinh k l toan dugc lap bang tat ca su hieu biet ciia Ban Tdng Giam ddc, sd thuc te phat sinh cd the khac vdi cac udc tinh gia, djnh dat ra.

Cong cy tai chinh

Ghi nhgn ban d&u

Tdi sdn tdi chinh

Tai ngay ghi nhan ban dau, tai san tai chinh dugc ghi nhan theo gia gdc cgng cac chi phi giao djch cd lien quan true t i l p d i n viec mua sam tai san tai chinh dd.

Tai san tai chinh cua Cdng ty bao gdm t i l n va cac khoan tuomg duorng t i l n , cac khoan dau tu ngdn ban va dai han, cac khoan phai thu khach hang, cac khoan phai thu khac va tai san tai chinh khac.

Cong ng tdi chinh

Tai ngay ghi nhan ban d i u , cdng ng tai chinh dugc ghi nhan theo gia gdc cdng cac chi phi giao dich cd lien quan true t i l p d i n viec phat hanh cdng ng tai chinh dd.

Cdng ng tai chinh ciia Cdng ty bao gdm cac khoan phai tra ngudi ban va phai tra khac, du phong bdi thudng.

Danh gid lgi sau Idn ghi nhgn han dau

Hien tai, chua cd quy dinh v l danh gia lai cdng cu tai chinh sau ghi nhan ban dau.

Tien \k cac khoan tu-ong dvong tien

T i l n va cac khoan tuong duang t i l n bao gdm t i l n mat tai quy, cac khoan t i l n gCri khdng ky ban, cac khoan dhu tu ngan han cd kha nang thanh khoan cao, d l dang chuyin doi thanh t i l n va it r i i i ro lien quan den viec bien dgng gia trj.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, so 36 Hoang Cku, Dong D a Bdo cdo tdi chinh Ha N o i , C H X H C N Viet Nam Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U S O B 09-DNBH Cdc thuyet minh ndy Id mgt bg phdn hgp thdnh vd cdn dugc doc dong thai vai bdo cdo tdi chinh kem theo

4. T O M T A T C A C C H I N H S A C H K E T O A N C H U Y E U (Tiep Theo)

Cac lihoan dau tu*

Cac khoan dku tu dugc ghi nhan bat dau tir ngay mua khoan dku tu va dugc xac djnh gia trj ban dau theo nguyen gia va cac chi phi lien quan den giao djch mua cac khoan dau tu. Tai cac nam tai chinh tiep theo, cac khoan dau tu dugc xac djnh theo nguyen gia trir cac khoan giam gia dau tu.

D u phong giam gia dku tu dugc trich lap theo cac quy djnh v l ke toan hien hanh.

Du* phong phai thu kh6 doi

D u phong phai thu kho doi dugc trich lap cho nhCing khoan phai thu da qua han thanh toan tir sau thang trd len, hoac cac khoan phai thu ma ngudi ng khd cd kha nang thanh toan do bj thanh ly, pha san hay cac kho khan tuomg tu.

Tdi sdn co djnh hiru hinh vd khau hao

Tai san cd djnh Mu hinh dugc trinh bay theo nguyen gia trir gia trj hao mon luy k l . Nguyen gia tai san cd djnh hftu hinh bao gdm gia mua va toan bg cac chi phi khac lien quan true t i l p d i n viec dua tai san vao trang thai sSn sang sir dung.

Tai san CO dinh hiiu hinh dugc k h l u hao theo phucmg phap dudng th ing dua tren thai gian hihi dung udc tinh, cu the nhu sau:

2013 (Nam)

Phuomg tien van tai 8 T h i l t bi van phdng 3

Tdi san co djnh vd hinh vd khau hao

Tai san cd djnh vd hinh dugc trinh bay theo nguyen gia trir gia trj hao mon luy k l . Tai san cd djnh vd hinh la p h i n m i m mdy v i tinh. P h i n m i m may tinh dugc phan bd vao chi phi theo phuomg phap dudng th ing dua tren thdi gian hHu dung udc tinh la 5 nam.

Ngoai tf

Cdng ty ap dung xir ly chenh lech ty gia theo hudng dan ci ia C h u i n muc k l toan Vie t N a m sd 10 ( V A S 10) "Anh hudng ciia viec thay ddi ty gia hoi doai" va Thdng tu so 179/2012/TT-BTC ngay 24 thang 10 nam 2012 cua B g Tai chinh quy djnh v l ghi nhan, danh gia, xiir ly cac khoan chenh lech ty gia hdi doai trong doanh nghiep. Theo dd, cac nghiep vu phat sinh b i n g ngoai te dugc chuy in ddi theo ty gia tai ngay phat sinh nghiep vu. Sd du cac khoan muc t i l n te cd gdc ngoai te tai ngay ket thiic nien do ke toan dugc chuyen doi theo ty gia tai ngay nhy. Chenh lech ty gia phat sinh dugc hach toan vao bao cao ket qua boat dgng kinh doanh. Lai chenh lech ty gia do danh gia lai cac sd du tai ngay k i t thiic nien dd k l toan khdng dugc diing de chia cho chu sd hiiu.

Ky quy bao hilm

Cdng ty phai ky quy bao hiem b i n g 2% von phap dinh, khoan ky quy nay dugc hudng lai theo thda thuan vd i ngan hang noi ky quy va dugc thu hdi khi cham dirt boat dgng. T i l n ky quy chi dugc sir dung d l dap urng cac cam k i t ddi vdi ben mua bao h i l m khi kha nang thanh toan bi t h i l u hut va phai dugc B g Tai chinh c h i p thuan b i n g van ban.

Cdc khodn dy- phong

cac khoan du phdng dugc ghi nhan khi Cdng ty cd nghTa vu ng hifn tai do k i t qua tir mgt su ki?n da xay ra, va Cdng ty cd kha nang phai thanh toan nghia vu nay. Cac khoan du phdng dugc xac djnh tren co sd udc tinh ciia Ban Tong G i a m ddc ve cac khoan chi phi c i n thi l t d l thanh toan nghTa vu ng nay tai ngay k i t thiic nam tai chinh.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G T i n g 15, toa nha Geleximco, so 36 Hoang C i u , Dong D a m N o i , C H X H C N Viet Nam

Bao cao tdi chinh Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot ho phdn hgp thdnh vd can dugc doc dong thai vai bdo cdo tdi chinh kem theo

4. T O M T A T C A C C H I N H s A C H K E T O A N C H U Y E U (Tiep theo)

D y phong nghif p vy

Cong ty da thuc hien viec trich lap du phong nghiep vu theo quy djnh tai D ieu 96 Luat K i n h doanh Bao hiem va Ngh i dinh s6 46 /2007/ND-CP ngay 27 thang 3 nam 2007 cua Chinh phu, Thong tu s6 125/2012/TT-i3TC do B o Tai chinh ban hanh ngay 30 thang 7 nam 2012, theo do:

Du phom phi: Du phong phi chua dugc hudng dugc tinh theo phucmg phap trich l^p theo ty 1$ p h i n tram cua tdng phi bao hiem. M u c trich lap du phdng phi ddi vdi cac loai hinh bao hiem van chuyen hang hoa dugc tinh b i n g 2 5 % muc phi g iu lai trong nam va bing 50% muc phi g iu lai trong nam doi vdi cac loai hinh bao h i l m khac.

Du phons bdi thuans: Dugc Cdng ty thuc hi^n trich lap theo phuong phap tirng hd so ddi vdi cac ton that thugc pham vi bao hiem khach hang da k h i l u n?i nhung chua giai quyet. M u c trich lap dua tren udc tinh ton thit phat sinh, bao gom ph in trach nhiem gift lai ci ia Cdng ty va p h i n phai thu ddi nha tai.

Dd i vdi cac tdn thit chua dugc thdng bao, du phdng boi thudng dugc trich lap b i n g 3% phi giCt lai theo Cdng van so 1 1 2 1 / B T C - Q L B H ngay 22 thang 01 nam 2013 cua B g Tai chinh dong y phuomg phap trich lap du phdng nam 2013.

Du phdng dao dons Ian: Theo C h u i n mirc K l toan Viet N a m sd 19 v l Hgp ddng bao h i l m , cac tdn that chua phat sinh va khdng tdn tai tai ngay lap bao cao tai chinh (bao gdm ca du phdng dao ddng Idn) thi khdng c in th i l t phai trich lap du phdng. Tuy nhien, Cdng ty thyc hien chinh sach dy phdng theo quy dinh neu tren cua B d Tai chinh, dy phdng dao ddng Idn dugc ap dung thdng nhat ddi vdi tat ca cac loai hinh nghiep vu la 1% phi giix lai trong nam.

Ghi nhan doanh thu

Boi v&i nghifp vu bdo hiem goc

Doanh thu bao h i l m goc dugc ghi nhan khi phat sinh trach nhiem doi vdi ben mua bao h i l m (don bao hiem cd hieu lyc) .

Doi v&i nghifp vu tdi bdo hiem

Doanh thu phi nhan tai bao hiem dugc ghi nhan khi phat sinh trach nhiem, theo so phat sinh dya tren bang thdng bao tai bao h i l m ciia cac nha nhugng tai bao h i l m gui cho Cdng ty va dugc xac nhan bdi Cdng ty.

Doanh thu hoa hdng nhugng tai bao h i l m dugc ghi nhan ddng thdi vdi phi nhugng tai bao h i l m phat sinh trong nam.

Doi v&i cdc hogt dgng lihdc

Doanh thu tu cac boat ddng khac cQa Cdng ty nhu 131 t i l n gui ngan hang, co ph i lu , trai ph i lu , dugc ghi nhan khi phat sinh.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

TSng 15, toa nha Geleximco, s6 36 Hoang CSu, Ddng D a Ha NOi , C H X H C N Viet N a m

Bdo cdo tdi chinh Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U S O B 09-DNBH Cdc thuyet minh ndy Id mOt ho phdn hgp thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

4. T O M T A T C A C C H I N H S A C H K E T O A N C H U Y E U (Tiep theo)

Ghi nhan chi phi

C h i phi bdi thudng bao hiem gdc dugc ghi nhan tren co sd phat sinh khi Cdng ty c h i p thuan boi thudng theo thdng bao bdi thudng.

Cdng ty ghi nhan phi nhugng tai bao hiem tren co sd sd phi phai nhugng cho cac nha tai bao hi6m, tuong ung vdi doanh thu phi bao hiem gdc da ghi nhan trong nam.

cac khoan chi bdi thudng nhan tai bao h i l m dugc ghi nhan khi phat sinh, tren co sd bang thdng bao tai cua cac nha tai bao hiem gui cho Cdng ty va Cdng ty chap thuan bdi thudng.

Cac khoan thu ddi bdi thudng nhugng tai bao hiem dugc ghi nhan tren co sd phat sinh theo sd phai thu tuong l ing vdi chi phi bdi thudng da ghi nhan trong nam va ty 16 nhugng tai.

C h i phi hoa hong bao h i l m va cdc chi phi khac dugc ghi nhan khi thyc t l phat sinh.

Thue

T h u l thu nhap doanh nghiep t h i hien tdng gia trj cua sd t hu l phai tra hien tai va sd thu l hoan lai .

Sd thue phai tra hien tai dugc tinh dua tren thu nhap chju thue trong nam. Thu nhap chju thue khac vd i Igi nhuan thuan dugc trinh bay trSn bao cao ket qua boat dgng kinh doanh v l thu nhap chju thue khdng bao gdm cac khoan thu nhap hay chi phi tinh t hu l hojc dugc khau tru trong cac nam khac (bao gdm ca Id mang sang, n l u cd) va ngoai ra khdng bao gdm cac chi tieu khdng chju thul hoac khdng dugc khau tru.

Thue thu nhap hoan lai dugc tinh tren cac khoan chenh lech giira gia trj ghi sd va co sd tinh thue thu nhap ciia cac khoan muc tai san hoac cdng ng tren bao cao tai chinh va dugc ghi nhan theo phuong phap bang can ddi ke toan. Thue thu nhap hoan lai phai tra phai dugc ghi nhan cho tat ca cac khoan chenh lech tam thdi cdn tai san thu l thu nhap hoan lai chi dugc ghi nhan khi ch ic c h i n cd dii lgi nhuan tinh t hu l trong tuong lai d l k h i u trir cdc khoan chenh lech tam thdi. Trong nam, do khdng cd cac khoan chenh lech tam thdi trgng y l u nao nen Cdng ty khdng phan anh khoan t hu l thu nhap doanh nghiep hoan lai nao tren bdo cao tai chinh nay.

T h u l thu nhap hoan lai dugc xac djnh theo thul suit du tinh sg ap dyng cho nam tai san dugc thu hdi hay ng phai tra dugc thanh toan. Thue thu nhap hoan lai dugc ghi nhan vao bao cao ket qua hoat ddng kinh doanh va chi ghi vao von chii sd hiru khoan thue dd cd lien quan d i n cac khoan muc dugc ghi th ing vao vdn chu sd hiru.

Tai san thue thu nhap hoan lai va ng thue thu nhap hoan lai phai tra dugc bi i trir khi Cdng ty cd quyen hgp phap de bii trir gi i ia tai san thue thu nhap hien hanh vdi thue thu nhap hi^n hanh phai ngp va khi cdc tai san t hu l thu nhap hoan lai va ng thu l thu nh^p hoan lai phai tra lien quan tdi t hu l thu nhap doanh nghiep dugc quan ly bdi ciing mgt co quan thu l va Cdng ty cd dg djnh thanh toan t hu l thu nhap hi§n hanh tren co sd thuin.

V i e c xac djnh thue thu nhap ciia Cdng ty can cir vao cac quy djnh hien hanh ve thue. Tuy nhien, nhQ-ng quy djnh nay thay ddi theo tirng thdi ky va viec xac djnh sau ciing ve thue thu nhap doanh nghiep tiiy thugc vao k i t qua k i l m tra cua co quan thu l cd t h i m quy ln .

cac loai thu l khac dugc ap dung theo cac luat t hu l hien hanh tai Vie t Nam.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, s6 36 Hoang Cku, Dfing D a Ha N o i , C H X H C N Viet N a m

Bio cao tat chinh Cho nam tai chinh l

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, so 36 Hoang Cku, Dong D a Ha N o i , C H X H C N Viet Nam

Bao cao tki chinh Cho nam tai chinh kk thiic ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mgt hp phdn hgp thdnh vd cdn dugc dgc ddng thai vai bdo cdo tdi chinh Icem theo

7. PHAI T H U K H A C H H A N G (Tiep theo)

( i i )Ch i tiet cac khoan phai thu tir hoat dong tai chinh nhu sau: 31/12/2013 31/12/2012

V N D V N D

Phai thu lai tien gui tai cac t6 chirc tin dung 11.810.483.333 13.961.844.983 Phai thu g6c ti6n gui tai Cong ty T N H H M T V Cho thue 29.000.000.000 29.000.000.000 Tai chinh Cong nghiep Tau thuy (i)

Phai thu goc t i l n gui tai Cong ty Ta i chinh Cong nghiep 9.476.383.611 9.476.383.611 Tau thiiy - C h i nhanh Hai Phong

Phai thu lai t i l n giri tai Cong ty T N H H M T V Cho thue 4.768.828.641 4.896.886.450 Tai chinh Cong nghiep Tau thiiy va Cong ty Tai chinh Cong nghiep Tau thuy - C h i nhanh Hai Phong (ii)

Phai thu lai trai ph i lu chinh phu 362.465.752 1.299.452.054

Phai thu lai trai ph i lu T i n g Cong ty Lap may Viet Nam 1.876.800.000 1.876.800.000 Phai thu g l c va lai trai ph i lu Cong ty C6 ph in Song D a - 47.655.761.788 47.655.761.788 Thang Long (ill)

104.950.723.125 108.167.128.886

(i) T h i hien khoan t i l n giri co ky han cua Cong ty tai Cong ty T N H H M T V Cho thue Tai chinh C o n g nghiep Tau thuy theo Hgp d i n g s6 0 3 0 8 0 9 / H D T G / B H H K - V F L ky ngay 03 thang 8 nam 2009 vdi sd t i l n 30.000.000.000 V N D , thdi han tir 04 thang 8 nam 2009 d i n ngay 04 thang 8 nam 2010.

Sau khi Cdng ty T N H H M T V Cho thue Tai chinh Cdng nghiep Tau thuy thanh toan 1.000.000.000 V N D t i l n goc va t h i chap 50.000.000.000 V N D trai p h i l u cua Tap doan Vinashin ma Cdng ty T N H H M T V Cho thue Tai chinh Cdng nghiep Tau thuy dang sd hiru theo Hgp dong Bao dam sd 0 1 / H D B D / V F L - V N I , Cdng ty da ky bd sung cac thda thuan \h Phu luc sd 0 3 0 8 0 9 - 0 4 / H D T G / B H H K - V F L ngay 04 thang 01 nam 2011 vdi Cdng ty T N H H M T V Cho thue Tai chinh Cdng nghiep Tau thuy d l keo dai ky han cua hgp ddng tien gOri neu tren tir ngay 04 thang 8 nam 2010 den ngay 05 thang 5 nam 2011 vdi sd tien giri cdn lai la 29.000.000.000 V N D .

(ii) Cdng ty da ngirng du thu lai ciia hai khoan t i l n giri tai Cdng ty T N H H M T V Cho thue Tai chinh Cdng nghiep Tau thuy va Cdng ty Tai chinh Cdng nghiep Tau thuy - C h i nhanh Hai Phdng l i n lugt tir ngay 05 thang 5 nam 2011 va 01 thang 12 nam 2010.

(i i i) T h i hien khoan gdc va lai phai thu ciia khoan dau tu trai phieu Cdng ty C P Song D a - Thang Long, trai p h i l u cd thdi han 3 nam, bat d i u tir ngay 19 thang 10 nam 2009 va dao ban vao ngay 19 thang 10 nam 2012. Tdng menh gia ban dau cua so trai p h i l u nay la 50.000.000.000 V N D . Tai ngay 31 thang 12 nam 2013, Cdng ty chua thu hdi dugc khoan t i l n gdc va lai vdi gia tri l i n lugt la 31.244.277.636 V N D va 16.411.484.152 V N D .

Tai ngay 31 thdng 12 nam 2013, Cdng ty chua thu hdi dugc cac khoan tien gui, gdc va lai trai phieu cdn lai neu tren va da trich lap du phdng phai thu khd ddi theo quy djnh tai Thdng tu sd 228 /2009 /TT-BTC do B d Tai chinh ban hanh ngay 07 thang 12 nam 2009 v l viec hudng d i n c h i dd trich lap va sir dung cac khoan du phdng (Thuyet minh so 8).

8. DV P H O N G PHAI T H U K H O DOI 31/12/2013 31/12/2012

VND V N D

D u phdng phai thu khd ddi bao hiem gdc 9.012.157.975 7.542.377.498 D u phdng phai thu khd ddi dau tu tai chinh 51.928.852.346 28.015.140.063 D u phdng phai thu khac 3.127.426.958 2.918.313.179

64.068.437.279 38.475.830.740

14

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

Tang 15, toa nha Geleximco, so 36 Hodng Cau, Dong D a Bao cao thi chinh Hh N o i , C H X H C N V i ^ t Nam Cho nSm thi chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H I N H (Tiep theo) M A U S O B 0 9 - D N B H

Cdc thuyet minh ndy Id mot bo phdn hgp thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

T A I S A N C O DINH H U U HINH Phirong tif n Thiet bj

van tai van phong Tong cgng N G U Y E N G I A V N D V N D V N D

Tai ngay 01/01/2013 5.141.441.414 12.208.457.763 17.349.899.177 Tang trong nam Giam khac trong nam

-(3.762.542.858) (3.762.542.858)

Tai ngdy 31 /12 /2013 5.141.441.414 8 .445.914.905 13 .587 .356.319

GIA T R ! H A O M O N L U Y K E

Tai ngay 01/01/2013 2.047.284.638 6.870.644.147 8.917.928.785 Khau hao trong nam 643.057.444 1.897.531.245 2.540.588.689

G i a m khac - (3.383.884.389) (3.383.884.389) Tai ngdy 31 /12 /2013 2.690.342.082 5 .384.291.003 8 .074.633.085

GIA T R ! C O N LAI

Tai ngdy 31 /12 /2013 2.451.099.332 3 .061.623.902 5 .512.723.234

Tai ngdy 31 /12 /2012 3.094.156.776 5 .337.813.616 8 .431.970.392

Giam khac trong nam chu y§u la do x u ly giam nguyen gia va gia trj hao mon IQy kk cua cac tai san co nguyen gia nho han 30 trieu V N D theo huomg d i n tai Thong tu s6 45 /2013 /TT-BTC ngay 25 thang 4 nam 2013 ciia B g Tai chinh.

10. T A | S A N C 6 0 ! N H V O H I N H

N G U Y E N G I A

Phan mem may tinh Tong cgng

N G U Y E N G I A V N D V N D

Tai ngay 01/01/2013 1.200.100.000 1.200.100.000 Tang trong nam - -Giam khac trong nam (24.750.000) (24.750.000)

Tai ngay 31 /12 /2013 1.175.350.000 1.175.350.000

G I A T R I H A O M O N L U Y K E

Tai ngay 01/01/2013 945.113.618 945.113.618

Tr ich khau hao 134.092.750 134.092.750

Giam trong nam (24.750.000) (24.750.000)

Tai ngay 31 /12 /2013 1.054.456.368 1.054.456.368

G I A T R I C O N L A I

Tai ngay 31 /12 /2013 120.893.632 120.893.632

Tai ngay 31 /12 /2012 254.986.382 254 .986 .382

II. C A C K H O A N D A U T L T DAI H A N K H A C 31/12/2013 31/12/2012

V N D V N D

Dau tu CO p h i l u (i) 1.990.000.000 1.990.000.000 Trai p h i l u (ii) 36.000.000.000 106.000.000.000 Tong dau tir da i han khac 37.990.000.000 107.990.000.000

(i) T h i hien khoan gop v6n thanh lap Cong ty C 6 p h i n Song D a Tay D o (ty le sd hiiu tuong duong 3,3% v6n d i l u le) va i thdi han n i m gia tren 01 nam.

(ii) Bao gdm khoan d i u tu vao trai p h i l u Tdng Cdng ty Lap may Viet N a m . Trai phieu tri gia 36.000.000.000 V N D , thdi ban 10 nam. Trai p h i l u dao han tai ngay 06 thang 6 nam 2017, lai sui t danh nghTa 9,2%/nam.

Trong nam 2013, Cdng ty da thuc hien phan loai khoan d i u tu vao Trai p h i l u Chinh phu trj gia 70.000.000.000 V N D , dao ban tai ngay 13 thang 12 nam 2014 sang khoan d i u tu ng in ban (Thuyl t minh sd 6).

15

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G T i n g 15, toa nha Geleximco, s6 36 Hoang Cau, D6ng D a Bao cao tai chinh Ha N p i , C H X H C N Viet Nam Cho nam tai chinh kk thuc ngay 31 thang 12 nSm 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyh minh ndy Id mot bo phdn hgp thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

12. PHAI T R A C H O NGUGH B A N 31/12/2013 31/12/2012

V N D V N D

Phai tra ve hoat d6ng bao h i l m g6c 89.211.513.441 81.602.521.792

Phai tra cac khoan giam thu bao hiem goc 1.009.882 912.114

Phai tra v l boat dgng nhan tai bao h i l m 8.766.028.338 694.566.781

Phai tra v l hoat d6ng nhugng tdi bao h i l m 85.449.977.811 122.216.228.877

Phai tra v l boat dgng d i u tu tai chinh 237.600.000 -Cdc khoan phai tra khac cho ngucri ban 10.625.242.786 8.707.616.053

194.291.372.258 213.221.845.617

13. C A C K H O A N PHAI T R A , PHAI NQP N G A N H ^ N K H A C 31/12/2013 31/12/2012

V N D V N D

Phai tra bao h i l m xS hgi 3.561.550 -Phai tra bao h i l m y t l 2.638.665 425.577

Phai tra kinh phi cong dodn 448.098.495 573.551.161

Phai tra cac c6 dong 522.826.847 522.826.847

Phai tra khac 3.073.382.942 4.423.876.161

4.050.508.499 5.520.679.746

14. DV P H O N G N G H I E P V V

Trich bo sung/ Dieu chinh (i)/

(hoan nh^p) Sir dung 31/12/2012 trong nam trong nam 31/12/2013

VND VND VND VND

D u phong phi 64.790.003.042 6.247.529.847 - 71.037.532.889 Dy phong boi thucmg 115.912.022.577 (8.352.329.055) (8.916.493.329) 98.643.200.193

Trong do: Du phdng bdi thudng thugc trdch 35.239.129.220 (11.627.777.475) - 23.611.351.745

nhiem cm Cong ty

Du phdng thu bdi ihu&ng nhugng 79.379.369.369 - (8.916.493.329) 70.462.876.040

tdi bdo hiem (i)

Du phdng bdi thuang da xdy ra 1.293.523.988 3.275.448.420 - 4.568.972.408

nhung chua thdng bdo Du phong dao dgng ion 26.532.514.251 1.523.139.752 - 28.055.654.003

207.234.539.870 (581.659.456) (8.916.493.329) 197.736.387.085

(i) D u phong boi thudng d i l u chinh cho cdc khoan phai thu tir Cdng ty nhan tai bao hiem.

15. D O A N H T H U C H U A T H V C HIEN 31/12/2013 31/12/2012

V N D V N D

Phu trgi chua phan bd tir trdi p h i l u Tdng Cdng ty LSp 4.534.333.258 5.855.012.850

mky V ie t N a m Doanh thu chua thuc hien khac 379.643.620 180.357.572

4.913.976.878 6.035.370.422

16

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

Tang 15, toa nha Geleximco, s6 36 Hoang C l u , Dong D a Ha NOi , C H X H C N Vie t Nam

Bao cao tki chinh Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H I N H (Tiep theo) M A U S O B 0 9 - D N B H Cdc thuyet minh ndy Id mot hp phdn hgp thdnh vd cdn dugc dgc dong thai vdi bdo cdo tdi chinh kem theo

16. N G U O N V O N , Q U Y

Tfingiy 01/01/2012 Chi tra CO tire cho co dong Lai nhuan nSm 2012 Chenh lech ty gia Trich quy dî r tru bat bupe (i) Trich quy khen thuang, phue

l>m (rich quy khen thircng, phiic Icfi nSm 2012 T«i ngfty 01/01/2013 Lgi nhu^n trong nSm Trich quy d\f trir bat bugc (i) Trich quy khen Ihuung, phiic

Tam trich quy Idien thuang, phuc l(?i nam 2013 Chi tra co tire cho co dong r?i ngiy 31/12/2013

Nguon von kinh doanh

500.000.000.000

500.000.000.000

Chenh Ifch Quy dij- tru bat budc

Lqi nhu$n chua phan phoi

64.200.739 4.930.250.814

(64.200.739) 1.902.005.606

7.196.012.228 (7.000.000.000) 38.040.112.129

(1.902.005.606) 3.987.772

Dan vi: VND

512.190.463.781 (7.000.000.000) 38 040 112.129

(64.200.739)

3.987.772

(1.880.950.538) (1.880.950.538)

6.832.256.420 34.457.155.985 541.289.412.405 - 25.000.095.059 25.000.095.059

1.250.004.753 (1.250.004.753) (257.155.985) (257.155.985)

- (1.022.062.015) (1.022.062.015)

- (34.000.000.000) (34.000.000.000) 500.000.000.000 8.082.261.173 22.928.028.291 531.010.289.464

(i) Quy du triJ bat bugc dugc trich tir lg i nhuan sau thue thu nhap doanh nghiep voi ty le la 5% cho tdi khi bang 10% vdn d i l u 16 theo quy djnli tai D i l u 30, Nghj djnh sd 46/2007/ND-CP ngay 27 thang 3 nam 2007.

Theo Nghj quyl t D a i hgi dong cb ddng sd 0 1 / 2 0 1 3 / N Q - D H D C D ngay 28 thang 6 nam 2013, Cdng ty thuc hien phan chia cac quy: Q u ^ du trft bat bugc, Quy khen thudng phiic lg i vdi sd t i l n tuong irng la 1.902.005.606 V N D va 2.138.106.523 V N D , chia cd tire vdi ty 16 6,8% vdn d i l u le tu lgi nhuan nam 2012 tuomg duong vdi sd t i l n 34.000.000.000 V N D . D i n ngay 31 thang 12 nam 2013, Cdng ty da thanh toan toan bg so co tiirc nSm 2012 phai chi tra.

Chi tiet nguon von kinh doanh: Von gop tai ngdy Von gop tiai ngay

31/12/2013 31/12/2012

V N D

Co ddng sang lap Tong Cdng ty Hang khdng Viet Nam 100.000.000.000 Tap doan Cdng nghiep Than Khoang san Viet Nam Tdng Cdng ty Lap may Viet Nam Cdng ty X N K Tong hgp Ha N g i 76.100.000.000 Cdng ty C d p h k Nam Vigt 40.000.000.000 C 6 dong khdc 283.900.000.000

500.000.000.000

Ty le VND Ty le

20% 100.000.000.000 20% 0% 50.000.000.000 10%

0% 50.000.000.000 10%

15% 76.100.000.000 15%

8% 40.000.000.000 8% 57% 183.900.000.000 37%

100% 500.000,000.000 100%

Tai ngay 31 thang 12 nam 2013, hai co ddng sang lap la Tap doan Cdng nghi?p Than - Khoang san ( T K V ) va Tdng Cdng ty L i p may Viet N a m ( L I L A M A ) da hoan thanh viec chuyen nhugng toan bg p h i n vdn tai Cdng ty cho cac co ddng mdi . Theo dd, T K V chuyin nhugng 4.500.000 cd ph in cho Cdng ty T N H H Djch vg Thuong mai Ha N g i , 500.000 co p h i n cho Ba Trinh Thj Lan; L I L A M A chuy in nhugng 4.500.000 CO ph in cho Ong Pham Nggc Lam, 500.000 co ph in cho B a Trinh Thj Lan.

17

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G T i n g 15, toa nha Geleximco, s6 36 Hoang Cau, DSng D a Bdo cao tdi chinh Hk N o i , C H X H C N Vigt Nam Cho nSm tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot bo phdn hgp thdnh vd cdn dugc dgc ddng thdi vai bdo cdo tdi chinh kem theo

17. T H U PHI B A O H I E M G O C Ndm 2013 Ndm 2012

V N D V N D

Bao hiem hdng khong 213.811.502.320 236.939.263.069

Bao higm sue khoe va bao h i l m tai nan con ngudi 12.906.675.710 21.106.847.641

Bao h i l m tai san va bao h i l m thiet hai 59.426.044.181 72.301.311.570

Bao h i l m hdng hoa van chuyin 12.890.976.658 17.252.966.669

Bao hiem xe co gidi 84.163.242.195 71.531.561.700

Bao h i l m chdy, no 25.291.094.393 7.805.835.792

Bao h i l m than tdu vd trdch nhiem dan su chu tdu 22.112.367.316 10.080.952.746 Bao h i l m trach nhiem chung 10.063.761.899 10.520.750.431

Bao h i l m thiet h^i kinh doanh 130.915.921 35.936.702

440.796.580.593 447.575.426.320

18. T H U PHI N H A N TAI B A O H I E M

Bao h i l m hdng khdng Bao hiem sue khde va bao hiem tai nan con ngudi Bao h i l m tai san vd bao h i l m thiet hai Bao h i l m hang hoa van chuy in Bdo h i l m xe co gidi Bao h i l m chdy, no Bao h i l m than tau va trdch nhiem dan su chu tdu Bao h i l m trdch nhiem chung Bao h i l m thiet h^i kinh doanh

Nam 2013 Nam 2012 V N D V N D

1.194.139.247 5.043.437.304 1.135.363 162.079.811

14.779.438.285 23.802.909.386 16.364.513.120 953.411.103

144.296.681 302.860.658 7.484.625.801 2.759.303.910

378.200.242 377.004.028 1.929.146.874 513.390.530

23.848.599 119.121.604

42.299.344.212 34.033.518.334

19. PHI NHUQING TAI B A O H I E M Nam 2013 Ndm 2012

V N D V N D

Bdo h i l m hang khdng 185.572.736.174 216.013.186.399 Bdo h i l m sue khde vd bdo h i l m tai nan con ngudi 2.100.262.484 3.188.563.148 Bao h i l m tdi san va bdo h i l m thift hai 47.983.381.359 73.643.658.296 Bao hiem hdng boa van chuyen 7.701.015.975 9.471.115.025 Bao hiem xe co gidi 1.295.058.077 1.898.273.065 Bdo h i l m chdy, no 27.414.377.402 7.857.800.731 Bao h i l m than tdu va trach nhi^m dan su chu tau 20.621.605.804 7.648.734.998 Bdo h i l m trdch nhiem chung 5.643.192.964 7.229.444.728

Bdo hiem thiet hai kinh doanh 117.038.380 124.631.483

298.448.668.619 327.075.407.873

18

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nha Geleximco, s6 36 Hoang Cau, DSng D a Bao cao tai chinh Ha N o i , C H X H C N V i ^ t Nam Cho nam tai chinh kk thuc ngay 31 thdng 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot hp phdn hap thdnh vd cdn duac doc dong thai vai bdo cdo tdi chinh kem theo

20. C H I BOI THUOfNG B A O H I E M G O C Nam 2013 Nam 2012

V N D V N D

Bao hi§m hang khong 51.098.206.386 36.497.157.877 Bao hiem sue khoe va bao hiem tai nan con nguoi 4.908.641.891 14.334.410.628

Bao h i l m tai san va bao hiem thiet hai 3.357.602.604 3.804.882.354 Bao hiem hang hoa van chuyen 725.964.638 7.146.661.492

Bao h i l m xe co gidi 36.741.101.522 62.827.977.884

Bao h i l m chdy, no 4.242.886.080 27.115.518.354

Bao h i l m than tdu va trdch nhiem dan su chu tau 855.165.504 1.614.516.178

Bdo hiem trdch nhiem chung 278.207.154 2.799.999.398

Bao hiem thi^t hai kinh doanh 110.718.054 25.462.450

102.318.493.833 156.166.586.615

21. T H U BOI THUOfNG NHUQfNG T A I B A O H I E M Nam 2013 Nam 2012

V N D V N D

Bdo hiem hang khdng 50.387.588.957 35.904.772.065

Bao h i l m siic khde va bdo h i l m tai nan con ngudi 943.023.963 2.165.566.881 Bao h i l m tai san vd bao hiem thiet hai 3.509.921.025 2.670.212.544

Bao h i l m hang hoa van chuyin 561.983.466 3.766.145.245

Bao hiem xe co gidi 226.707.210 1.770.441.207

Bao hiem chay, no 5.399.737.756 18.928.254.652 Bao h i l m than tau va trach nhiem dan su chu tau 884.808.130 1.079.980.935 Bao hiem trach nhiem chung 191.026.346 1.445.512.926 Bao hiem thiet hai kinh doanh 87.727.538 17.944.491

62.192.524.391 67.748.830.946

C H I PHI Q U A N L Y D O A N H N G H I f P Nam 2013 Nam 2012

V N D V N D

C h i phi nhan vien quan ly 31,531.311.606 34.524.457.581 C h i phi dich vu mua ngoai 16.852.863.467 17.797.647.406 C h i phi du phdng ng phai thu khd ddi 1.678.894.256 4.466.167.592 C h i phi khau hao tai san co dinh 2.670.475.361 3.388.022.902 C h i phi dung cu van phdng 944.125.791 1.865.517.214 C h i phi vat lieu quan ly 1.241.292.045 1.410.983.758 Thue, phi va le phi 3.607.013.604 2.947.271.865 C h i phi Hd i ddng quan tri. Ban kiem soat, cd ddng 1.532.643.329 1.508.183.694

C h i phi quan ly khac 855.844.596 572.841.326

60.914.464.055 68.481.093.338

19

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G TSng 15, toa nha Geleximco, s6 36 Hoang Cku, Dong D a Bao cao tai chinh Ha N o i , C H X H C N Viet Nam Cho nSm tdi chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mgt bg phdn hgp thdnh vd cdn dugc dgc dong thai vai bdo cdo tdi chinh kem theo

23. D O A N H T H U H O A T D Q N G T A I C H I N H Nam 2013 Nam 2012

La i tien gtri, tien cho vay Lai dau tu trai p h i l u La i kinh doanh chung khoan C o tiic, Igi nhuan dugc chia L a i chenh lech ty gia Doanh thu ho^it dgng tai chinh khac

V N D 40.590.096.190 13.710.893.290 4.738.044.776 1.707.734.000

852.095.512 102.737.890

V N D 53.122.236.742 19.658.465.220

1.257.958.000 230.426.715

61.701.601.658 74.269.086.677

C H I P H i H O A T D Q N G T A I C H I N H Nam 2013 N3m2012

L 6 chenh lech ty gia Tr ich lap du phong dku tu tai chinh C h i phi dku tu chung khoan C h i phi hoat dgng tai chinh khac

V N D 1.783.999.265

18.488.862.475 2.247.414.629

30.599.669

V N D 704.434.795

12.964.282.060 1.610.259.612

114.683.333

22.550.876.038 15.393.659.800

T H U E T H U N H A P D O A N H N G H I E P Nam 2013 Nam 2012

V N D V N D

Lgi nhuan tra&cthue Dieu chinh cho thu nhap chju thue

Trir: Thu nhap khong chju thue Cgng: Cac khoan chi phi khong dugc khau trir

Thu nhap chju thue T h u l sui t thong thucmg

34.493.324.390

(1.707.734.000) 5.187.326.936

37.972.917.326 25%

51.318.336.202

(1.257.958.000) 3.052.518.089

53.112.896.291 25%

Thue thu nhap doanh nghiep 9.493.229.331 13.278.224.073

LAI C O B A N T R E N C O PHIEU Nam 2013 Nam 2012

L g i nhuan sau thul So lugng binh quan gia quy ln ciia co p h i l u pho thong trong nam

V N D 25.000.095.059

50.000.000

V N D 38.040.112.129

50.000.000

L a i co° ban tren co phieu 500 761

27. B A O C A O B Q P H A N

Hoat dgng kinh doanh cua Cong ty chu y l u la kinh doanh bao h i l m va dku tu tir ngu6n von cua boat dgng bao h i l m . Hoat dgng dau tu nay la mgt khau trong chu ky kinh doanh bao h i l m , cac khoan dau tu

vao ITnh vuc khac kinh doanh khac la khong dang k l . Ben canh do, boat dgng san xukt kinh doanh cua Cong ty trong ciing mgt khu vuc dja ly cung nhu cimg pham v i moi truong kinh t l . Do do, Ban Tong

Giam d6c Cong ty danh gia va tin tuomg r i n g viec khong lap bao cao theo bg phan la phii hgp vdi boat

ddng kinh doanh hien nay cua Cdng ty.

20

A05

C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

T i n g 15, toa nha Geleximco, s6 36 Hoang Cku, Dong D a Bao cao tai chinh Hd NQi , C H X H C N Viet Nam Cho nSm tai chinh k6t thuc ngdy 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot bp phdn hgp thdnh vd cdn dirge doc dong thai vai bdo cdo tdi chinh kem theo

28. B I E N K H A N A N G T H A N H T O A N

Ndm 2013 Nam 2012 VND VND

I. Bien kha nang thanh todn (l=(l)-(2)-(3)-(4)) 438.120.105.634 485.195.403.146 1. Chenh lech gitta gia tri tai san va cac khoan ng phai tra 531.010.289.464 541.289.412.405 2. Trir cac tai san dugc chap nhan toan bo gia tri bach toan - -3. Trir cac tai san bj loai trii toan bg gia tri hach toan 50.933.844.236 46.242.105.547 4. Trir cdc tai san bj loai trir mgt phan gia tri hach toan 41.956.339.594 9.851.903.712

II. Bien khd ndng thanh todn toi thieu 60.386.990.601 60.201.118.082

IGia tri lorn horn giira (a) vd (b)| (a) 25% Tong phi bao h i lm giir lai 38.317.690.182 33.328.584.447

(b) 12,5% T6ng phi bao h i lm g l c va phi nhan tai bao h i lm 60.386.990.601 60.201.118.082

III. So $dnh(l) vd (II)

Theo so tuy?t doi 377.733.115.034 424.994.285.064

Theo ty I? phan trdm 726% 806%

29. D A N H GIA K H A I Q U A T T I N H HINH T A I C H I N H

Don vj Chi tieu tinh Ndm 2013 Ndm 2012

1. Bo tri co° cau tdi sdn vd co cau nguon von 1.1 B o tri C O cau tai san

- Tdi san C O djnh va dau tu dai han/T6ng tai san % 5,53 12,66 - Tai san luu dgng va dSu tu ngan han/T6ng tai san % 94,47 87,34

1.2 B o tri C O c i u nguon v6n - Ng phai tra/T6ng ngu6n v6n % 43,69 45,49 - Nguon von chu so hiiu/Tong nguon von % 56,31 54,51

2. Kha ndng thanh todn 2.1 Kha nang thanh toan hien hanh Idn 2,29 2,20 2.2 K h d nang thanh toan ng ng in han lan 4,25 3,64 2.3 K h d nang thanh toan nhanh lan 2,96 2,00 3. Ty suat sinh loi 3.1 Ty suat lgi nhuan tren doanh thu

- Ty suit Igi nhuan trudc thul/Doanh thu % 14,56 18,31 - T y suit lgi nhuan sau thul/Doanh thu % 10,55 13,57

3.2 Ty suat lgi nhuan tren tong tai sdn - T y suit Igi nhuan truoc thul /T6ng tdi sdn % 3,66 5,17 - T y suit lgi nhuan sau thul /Tong tdi san % 2,65 3,83

3.3 Ty suit lgi nhuan sau thul/Ngu6n v6n chu so hitu % 4,71 7,03

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nhd Geleximco, s6 36 Hoang Cau, Ddng D a m NQi , C H X H C N Vigt Nam

Bio cao tki chinh Cho nam tai chinh kk thuc ngdy 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mot bo phdn hgp thdnh vd cdn dugc doc ddng thdi vai bdo cdo tdi chinh kem theo

30. C O N G C V T A I C H I N H

Qudn ly rui ro von

Cong ty quan ly ngudn v6n nhSm dam bao rang Cong ty co the vira boat dong lien tuc vira tdi da hda lgi Ich ciia chu sd hiru thdng qua tdi uu hda sd du ngudn vdn va cdng ng.

cau triic von cua Cdng ty gom cd phSn vdn thugc sd httu ciia Cdng ty (bao gdm vdn gop, cdc quy du tru va lgi nhuan sau thue chua phan phdi).

Cdc chinh sdch ke todn chu yeu

C h i t i l t cdc chinh sdch k l toan chii y l u vd cdc phuong phdp md Cdng ty dp dung (bao gdm cac tieu chi d l ghi nhan, c a sd xac djnh gid trj vd c a sd ghi nhan cac khodn thu nhap vd chi phi) ddi vd i tirng loai tai san tdi chinh vd cdng ng tai chinh dugc trinh bay tai Thuy l t minh sd 4.

Cdc loai cdng cy tdi chinh

Gia trj ghi so

31/12/2013 31/12/2012 V N D V N D

T a i san tai chinh T i e n vd cac khoan tuong duong t i l n 182.337.903.315 164.004.511.492 Phai thu khach hang va phai thu khac 266.992.346.863 380.259.416.759 D a u tu ngdn han 436.941.472.176 313.499.778.202 D a u tu dai han 37.990.000.000 107.990.000.000 T d i san tai chinh khac 1.586.341.723 2.572.324.258

Tong cgng 925.848.064.077 968.326.030.711

Cong ng tai chinh Phai tra ngud i ban va phai tra khac 197.886.701.499 218.205.151.273 D u phdng bdi thudng 98.643.200.193 115.912.022.577

Tong cgng 296.529.901.692 334.117.173.850

Cdng ty chua ddnh gid gid tri hgp ly cua tai san tdi chinh vd cdng ng tdi chinh tai ngdy k i t thuc nien dd k l todn do Thdng tu sd 210/2009/TT-BTC do B d Tdi chinh da ban hanh ngdy'06 thdng 11 ndm 2009 ("Thdng tu 210") cung nhu cdc quy djnh hien hdnh chua cd hudng dan cu t h i v l viec xdc djnh gia trj hgp ly cua cdc tdi sdn tdi chinh vd cdng ng tdi chinh. Thdng tu 210 yeu cau dp dung Chudn muc bdo cao tdi chinh Quoc t l v l viec trinh bdy bdo cdo tdi chinh va thuylt minh thdng tin ddi vd i cdng cu tdi chinh nhung khdng dua ra hudng dan tuong duong cho viec ddnh gia vd ghi nhan cdng cu tai chinh bao gdm ca dp dung gia trj hgp ly, nham phii hgp vdi Chudn muc bao cdo tdi chinh Qudc t l .

Myc tieu qudn ly riiii ro tdi chinh

Cdng ty da xay dung he thdng quan ly rui ro nham phat hien va danh gia cac rui ro ma Cdng ty phdi chiu, thiet lap cdc chinh sdch va quy trinh k i l m sodt rui ro d mirc c h i p nhan dugc. He thong quan ly rii i ro dugc xem xet lai djnh ky nhdm phan anh nhung thay doi cua d i l u kien thi trudng vd hoat ddng cua Cdng ty-

Rui ro tai chinh bao gdm rui ro thi trudng (bao gdm rui ro ty gid va n i i ro v l gid), ri i i ro tin dung va rui ro thanh khodn.

Riii ro thj tru-ong

Hoat ddng kinh doanh cua Cdng ty se chii y l u chiu rui ro khi cd su thay doi v l ty gid hdi doai, lai suit va gia. Cdng ty khdng thuc hien cac bien phap phdng ngira rui ro ndy sau khi Ban Tdng G i d m ddc danh gid chi phi d l thuc hien phdng ngira rui ro ty gid hay rui ro lai suit cd t h i cao ban rui ro thj truong khi cd su thay doi ve ty gia ciia cac cdng cu tai chinh ndy trong tuong lai .

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nhd Geleximco, s6 36 Hoang Cau, Dong D a Hk N O i , C H X H C N Viet Nam

Bao cao tai chinh Cho nam tai chinh kk thuc ngdy 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mgt bg phdn hgp thdnh vd cdn dugc dgc ddng thai vai bdo cdo tdi chinh kem theo

30. C O N G C V TAI C H I N H (Tiep theo)

Riii ro thj trirong (Tiep theo)

Qudn ly riii ro ty gid

Cong ty thuc hi^n mOt s6 cac giao dich co g6c ngoai te, theo do, Cong ty se chju rui ro khi co bien dong v l ty gia.

G i a trj ghi so cua cac tai san bang tien va cong ng phai tra co goc ngoai te tai thdi diem cudi nam tai chinh nhu sau:

Cong ny Tki siin 31/12/2013 31/12/2012 31/12/2013 31/12/2012

VND VND VND VND Do la My (USD) 128.616.961.367 298.979.045.932 150.317.228.158 248.108.842.872 Euro (EUR) 227.515.203 481.832.676 964.874.663 446.364.552 Dong tien khac 565.210.692 - 17.318.104

Phdn tich do nhgy ddi vai ngoai te

Cdng ty chii y l u chju anh hudng cua thay doi ty gia cua D d la M y .

Neu ty gia D d la M y so vdi Dong Viet Nam tang/giam 10% thi lgi nhuan trudc thue trong nam cua Cdng ty s6 tang/giam tuong ling 2.170.026.679 V N D . Ty le thay ddi 10% dugc Ban Tdng G i a m ddc su dung khi phan tich rui ro ty gia va t h i hien danh gia cua Ban Tdng Giam ddc v l miic thay doi cd t h i cd cua ty gia. Phan tich dO nhay vd i ngoai te chi ap dung cho cac sd du cua cac khoan muc t i l n te bang ngoai te tai thdi diem cudi nam va d i l u chinh viec danh gia lai cac khoan muc nhy khi cd 10% thay ddi cua ty gia.

Qudn ly riii ro ve gid cd phieu

Cac CO phieu do Cdng ty nim giu bi anh hudng bdi cdc rii i ro thi trudng phat sinh tir tinh khdng c h i c chan v l gia trj tuomg lai cua co p h i l u d i u tu. Cdng ty quan ly rui ro v l gia cd p h i l u bang each thil t lap ban miic d i u tu. Hdi ddng Quan trj ciia Cdng ty cung xem xet va phe duyet cac quyet djnh dau tu vao cd ph i lu nhu nganh n g h l kinh doanh, cdng ty d l d i u tu, v.v. Cdng ty danh gia nii ro v l gia co p h i l u la khong dang k l .

Rm ro tin dung

Ri i i ro tin dung xay ra khi mOt khach hang hoac dOi tac khdng dap urng dugc cac nghTa vu trong hgp ddng dan d i n cac ton thi t tai chinh cho Cdng ty. Cdng ty cd chinh sach tin dyng phii hgp va thudng xuyen theo doi tinh binh de danh gia xem Cdng ty cd chiu nii ro tin dyng hay khdng. Tai ngay 31 thang 12 nam 2013, Cdng ty cd mOt sd khoan cdng ng phai thu da qua ban thanh toan, theo dd, Cdng ty thuc hien trich lap d u phdng phai thu khd ddi vd i sd t i l n la 64.068.437.279 V N D (tai ngay 31 thang 12 nam 2012 la 38.475.830.740 V N D ) .

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tang 15, toa nhd Geleximco, so 36 Hodng Cau, DSng D a Bao cao tai chinh m N o i , C H X H C N Viet Nam Cho nSm tai chinh kk thiic ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyet minh ndy Id mgt bg phdn hgp thdnh vd cdn dugc dgc ddng thdi vdi bdo cdo tdi chinh kem theo

30. C O N G C V T A I C H I N H (Tiep theo)

Qudn ly rui ro thanh lihodn

M u c dich quan ly rui ro thanh khoan nham dam bao du nguon v6n de dap l ing cac nghTa vu tai chinh hien tai va trong tuong lai. Tinh thanh khoan cung dugc Cong ty quan ly nham dam bao miic phu trgi giixa cong ng d i n ban va tai san d i n han trong nama miic co t h i dugc k i l m soat d6i vol s6 v6n ma Cong ty tin rang C O the tao ra trong nam do. Chinh sach cua Cong ty la theo doi thudng xuyen cac yeu cau ve thanh khoan hien tai va du k i l n trong tuong lai nham dam bao Cong ty duy tri du miic du phong t i l n mat, cac khodn vay va du von ma cac chii sd hCiu cam k i t gdp nham dap ling cac quy djnh v l tinh thanh khoan ngan ban va dai ban ban.

Cac bang dudi day trinh bay chi t i l t cac miic dao ban theo hgp ddng cdn lai doi vdi tai san tai chinh va cdng ng tai chinh phi phai sinh va thdi han thanh toan nhu da dugc thda thuan. Cac bang nay dugc trinh bay dga tren ddng t i l n chua ch i l t khau cua tai san tai chinh va ddng t i l n chua ch i l t khSu ciia cdng ng tai chinh tinh theo ngay sdm nhat ma Cdng ty phai tra. Viec trinh bay thdng tin tai san tai chinh phi phai sinh la can th i l t d l h i l u dugc viec quan ly n i i ro thanh khoan cQa Cdng ty khi tinh thanh khoan dugc quan ly tren co sd cdng ng va tai san thuan.

Dvori 1 nam Tir 1 den 5 nim Tong cgng 31/12/2013 VND VND VND Ti ln va cac khoan tucmg duong tiln 182.337.903.315 - 182.337.903.315 Phai thu khach hang va phai thu khac 266.992.346.863 - 266.992.346.863 Dau tu ngan han 436.941.472.176 - 436.941.472.176 Dau tu dai han - 37.990.000.000 37.990.000.000 Tai san tai chinh khac 122.126.133 1.464.215.590 1.586.341.723

Tong cgng 886.393.848.487 39.454.215.590 925.848.064.077

31/12/2013 Phai tra ngucri ban va phai tra khac 197.886.701.499 - 197.886.701.499 Du phong boi thudng 98.643.200.193 - 98.643.200.193 Tong cgng 296.529.901.692 - 296.529.901.692

Chenh Ifch thanh khoan thuan 589.863.946.795 39.454.215.590 629.318.162.385

Dvo'i 1 n§m Tir 1-5 nam Tong cgng 31/12/2012 VND VND VND Tien vd cac khoan tuong duomg tien 164.004.511.492 - 164.004.511.492 Phai thu khach hang vd phai thu khac 380.259.416.759 - 380.259.416.759 Dau tu ngan han 313.499.778.202 - 313.499.778.202 Dau tu dai han - 107.990.000.000 107.990.000.000 Tai san tai chinh khac 611.747.495 1.960.576.763 2.572.324.258

Tong cgng 858.375.453.948 109.950.576.763 968.326.030.711

31/12/2012 Phai tra ngudi ban v i phai tra khac 218.205.151.273 - 218.205.151.273 Du phong b i i thudng 115.912.022.577 - 115.912.022.577 Tong cgng 334.1 17.173.850 - 334.117.173.850

Chenh l̂ ch thanh khoin thuan 524.258.280.098 109.950.576.763 634.208.856.861

Ban Tdng Giam doc ddnh gid miic tap trung n i i ro thanh khoan d muc thdp. Ban Tong Gidm ddc tin tudng rdng Cdng ty cd the tao ra du ngudn tien d l dap l ing cac nghTa vy tai chinh khi den ban.

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G Tdng 15, toa nhd Geleximco, s6 36 Hodng CSu, Ddng D a Bao cao tdi chinh Ha N o i , C H X H C N Viet N a m Cho nSm tai chinh kk thuc ngay 31 thang 12 nSm 2013

T H U Y E T M I N H B A O C A O TAI C H I N H (Tilp theo) M A U SO B 09-DNBH Cdc thuyit minh ndy Id mot bo phdn hgp thdnh vd cdn dugc doc ddng thai vai bdo cdo tdi chinh kem theo

31. SO DU V A G I A O DICH VC(I C A C B E N L I E N Q U A N

Giao dich v&i cdc ben lien quan trong nam nhu sau:

Danh sdch cac ben lien quan:

Ben lien quan Moi quan he

T6ng Cong ty Hang khong Viet N a m Chu sd huu Cdng ty C o ph§n Nam Viet Chu sd bO-u Cdng ty Xuk nhap k h i u Tdng hgrp H a N d i C h u sd huu

Nam 2013 Nam 2012 V N D V N D

Ban Tong Gidm doc

Luong, thudng cua Ban Tong Giam ddc 1.422.087.455 1.236.222.951

Hgi dong Qudn trj vd Ban kiem sodt

Phu cap, thu lao ' 1.413.200.000 1.376.400.000

Tdng Cong ty Hdng khong Vif t Nam

Doanh thu bao hiem gdc 177.993.267.046 219.845.280.456 C h i boi thudng bao hiem gdc 51.100.687.569 36.497.157.877 V N l chi tra co tuc 6.800.000.000 1.400.000.000 Tdng Cong ty Idp may Vi?t Nam Thu lai dau tu trai phieu dai ban 4.632.679.591 4.632.679.591 Cdng ty chi tra c6 tuc 3.400.000.000 700.000.000 Cong ty Co phan Chung khodn An Binh

Cdng ty chi tra cd tire 6.385.200.000 1.314.600.000

Cong ty Co phan Nam Vi?t

Cdng ty chi tra co tiirc 2.720.000.000 560.000.000

Cong ty Co phan Xuat nhap khau Tong hgp Hd Ngi

Cdng ty chi tra CO tire 5.174.800.000 1.065.400.000

Cong dodn Tong Cong ty Hdng khong Vif t Nam

Cdng ty chi tra cd tire 6.120.000.000 1.260.000.000

Tap dodn Cong nghi?p Than khodng san Vift Nam Cdng ty chi tra cd tire 3.400.000.000 700.000.000

So du v&i cdc ben lien quan:

31/12/2013 31/12/2012 V N D V N D

Tong Cong ty Hdng khong Vift Nam Phai thu phi bao h i l m goc 87.551.256.484 103.862.679.669 Phai tra cac khoan chi phi bao h i l m goc 23.618.667.684 18.251.238.201

Tong Cong ty Idp mdy Vift Nam Trai p h i l u ddi han 36.000.000.000 36.000.000.000 Phu trgi trai p h i l u chua phan bo 4.534.333.258 5.855.012.850

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C O N G T Y C O P H A N B A O H I E M H A N G K H O N G

Tang 15, toa nha Geleximco, s6 36 Hoang CSu, Ddng D a m N o i , C H X H C N Vie t N a m

Bdo cao tai chinh Cho nam tai chinh kk thuc ngay 31 thang 12 nam 2013

T H U Y E T M I N H B A O C A O T A I C H i N H (Tiep theo) M A U SO B 09-DNBH Cdc thuyit minh ndy Id mot hp phdn hgp thdnh vd cdn dugc dgc ddng thai vai bdo cdo tdi chinh kem theo

32. SO L I E U SO S A N H

S6 lieu so sanh la s6 lieu tren bao cao tai chinh cho nSm tai chinh kk thuc ngay 31 thang 12 nam 2012 da dugc k i l m toan bdi mgt cdng ty kiem toan ddc lap khac.

Nguyen Hodrtg'Mai Ngu-oi lap bieu

Tran Vift Quan Ke toan tru-ong

TSĵ uyen Anh Dire Tong Giam doc

Hd Ngi, ngdy 22 thdng 4 ndm 2014

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