BH HNG HA XUT NHP KHU VN CHUYN BNG NG BIN 1. Mt l hng xut khu c
bo him ngang gi tr vi tng s tin bo him (gi CIF) l 900.000 USD Con
tu c bo him ngang gi tr vi s tin bo him l 800.000USD. Trong chuyn
hnh trnh, tu b mc cn, thn tu h hng phi sa cha ht 20.000USD. thot
nn, thuyn trng ra lnh phi nm mt s hng ho ca ch hng xung bin tr gi
20.000USD, chi ph c lin quan l 2000 USD. Ti cng n, trong khi bc d,
mt s kin hng ri xung bin mt tch tr gi 30.000USD. Sau , thuyn trng
tuyn b ng gp tn tht chung. Yu cu: Hy xc nh s tin bi thng thc t ca
mi cng ty bo him? Bit rng: Ch tu mua bo him ngang gi tr theo iu kin
mi ri ro ti Bo Minh Ch hng mua bo him ngang gi tr theo iu kin B ti
Bo Vit H ni. 2. Mt l hng xut khu c bo him ngang gi tr vi tng s tin
bo him (gi CIF) l 1.000.000 USD: trong ca: + Ch hng X : 620.000 USD
+ Ch hng Y : 380.000 USD. Con tu c bo him ngang gi tr vi s tin bo
him l 800.000USD. Trong chuyn hnh trnh, tu b mc cn, thn tu hng phi
sa cha ti cng n ht 40.000USD. thot nn, thuyn trng ra lnh phi nm mt
s hng ho ca ch hng Y xung bin tr gi 30.000USD, chi ph c lin quan l
5.000 USD. Tip tc hnh trnh tu gp bo, gi to, sng ln, nc bin trn vo
hm tu ngm t mt lng hng ha ca ch hng X, thit hi 25.000 USD. Sau ,
thuyn trng tuyn b ng gp tn tht chung. Yu cu: Hy xc nh s tin bi thng
thc t ca mi cng ty bo him? Bit rng: Ch hng X mua bo him theo iu kin
B, min thng c khu tr 500$; Ch hng Y mua bo him theo iu kin B: con
tu mua bo him theo iu kin ITC 3. Mt l hng xut khu c bo him ngang gi
tr vi tng s tin bo him (gi CIF) l 960.000 USD, trong ca: + Ch hng
X: 500.000USD. + Ch hng Y: 180.000USD. + Ch hng Z: 280.000 USD. Gi
tr con tu trc khi ri cng l 800.000 USD. Trong qu trnh vn chuyn, tu
b m va, v tu b hng nn nc bin trn vo lm cho ch hng X thit hi 20.000
USD; ch hng Z thit hi 16.000 USD. Thuyn trng ra lnh dng 2 kin hng
tr gi 28.000 USD ca ch hng Y bt l thng. V n cng, ch tu phi sa cha
ht 25.000 USD v thuyn trng tuyn b ng gp tn tht chung. Yu cu: Hy xc
nh mc ng gp tn tht chung ca mi bn v s tin phi bi thng thc t ca mi
cng ty bo him? Bit rng: - Ch hng X mua bo him theo iu kin C - Ch
hng Y v Z mua bo him theo iu kin B - Ch tu mua bo him ngang gi tr
theo iu kin mi ri ro. ************** BO HIM THN TU V BH TRCH NHIM
DN S CH TU
V d Hai tu A v B b m va trong thi hn bo him Li v thit hi Tu A Tu
B 1. Li 60 % 40% 2. Thit hi thn tu 10.000 USD 20.000USD 3. Thit hi
kinh doanh 5.000 USD 10.000 USD Yu cu: Xc nh s tin phi bi thng ca
mi cng ty bo him v s tin cn thit hi ca mi ch tu, nu v m va trn gii
quyt theo trch nhim cho? Bit rng: a. Ch tu A mua bo him vt cht thn
tu ngang gi tr theo iu kin bo him mi ri ro v bo him trch nhim dn s
ca ch tu vi mc trch nhim 3/4 cng ty bo him X b. Ch tu B mua bo him
vt cht thn tu ngang gi tr theo iu kin bo him mi ri ro v bo him trch
nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty bo him Y. Hng dn: 1.
Gii quyt theo trch nhim cho: * Bc 1: X thit hai: Tu A Tu B - Thit
hi bn thn tu Vt cht thn tu 10.000 20.000 Kinh doanh 5.000 10.000 -
Bi thng TNDS 60%*30.000=18.000 40%*15.000=6.000 Tng gi tr thit hi
thc t 33.000 36.000 * Bc 2: X trch nhim bi thng ca BH (BH thn tu):
- Vt cht thn tu 10.000 20.000 - Bi thng TNDS *18.000=13.500
*6.000=4.500 Tng trch nhim bi thng 23.500 24.500 * Bc 3: X s tin i
li ca BH v 6.000*(10.000/15000) 18.000*(20.000/30.000) phn thit hi
thn tu c bt = 4.000 = 12.000 * Bc 4: X s tin bi thng thc t ca BH
23.500 4.000 = 19.500 24.500 12000 = 12. 500 * Bc 5: X thit hi khng
c bi 33.000-(19.500+6.000) 36.000-(12.500+18.000) thng ca mi ch tu:
=7.500 = 5.500
2. Gii quyt theo trch nhim n: * Bc 1: X thit hai: Tu A Tu B -
Thit hi bn thn tu Vt cht thn tu 10.000 20.000 Kinh doanh 5.000
10.000 - Bi thng TNDS 60%*30.000=18.000 40%*15.000=6.000 Nu gii
quyt theo trch nhim n: Tu A s bi thng TNDS cho tu B: 18.000 6.000 =
12.000 * Bc 1: X thit hai: Tu A Tu B - Thit hi bn thn tu Vt cht thn
tu 10.000 20.000
Kinh doanh 5.000 10.000 - Bi thng TNDS 12.000 0 Tng gi tr thit
hi thc t 27.000 30.000 * Bc 2: X trch nhim bi thng ca BH (BH thn
tu): - Vt cht thn tu 10.000 20.000 - Bi thng TNDS *12.000=9.000 0
Tng trch nhim bi thng 19.000 20.000 * Bc 3: X s tin i li ca BH v
12.000*(20.000/30.000) phn thit hi thn tu c bt 0 = 8.000 * Bc 4: X
s tin bi thng thc t ca BH 19.000 20.000-8.000=12.000 * Bc 5: X thit
hi khng c bi 27.000-(19.000+0) 30.000-(12.000+12.000) thng ca mi ch
tu: = 8.000 = 6000 Bi tp: 1. Hai tu A v B b m va trong thi hn bo
him Li v thit hi Tu A Tu B 1. Li 70 % 30% 2. Thit hi thn tu 300.000
USD 200.000 USD 3. Thit hi kinh doanh 80.000 USD 100.000 USD 4.
Thit hi hng ho 20.000 USD 50.000 USD Yu cu: Xc nh s tin phi bi thng
ca mi cng ty bo him v s tin cn thit hi ca mi ch tu? Bit rng: a. Ch
tu A mua bo him vt cht thn tu ngang gi tr theo iu kin bo him mi ri
ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty bo
him X b. Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin
bo him mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim
3/4 cng ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo
iu kin mi ri ro ti cng ty bo him N. d. Hng ho trn tu B c bo him
ngang gi tr theo iu kin mi ri ro ti cng ty bo him M. 2. Hai tu A v
B b m va trong thi hn bo him Li v thit hi Tu A Tu B 1. Li 60 % 40%
2. Thit hi thn tu 200.000 USD 150.000 USD 3. Thit hi kinh doanh
40.000 USD 100.000 USD 4. Thit hi hng ho 10.000 USD 50.000 USD Yu
cu: Xc nh s tin phi bi thng ca mi cng ty bo him v s tin cn thit hi
ca mi ch tu? Bit rng: a. Ch tu A mua bo him vt cht thn tu ngang gi
tr theo iu kin bo him TLO v bo him trch nhim dn s ca ch tu vi mc
trch nhim 3/4 cng ty bo him X
b. Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin bo
him mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4
cng ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo iu
kin mi ri ro ti cng ty bo him N. 3. Hai tu A v B b m va trong thi
hn bo him Li v thit hi Tu A Tu B 1. Li 80 % 20% 2. Thit hi thn tu
150.000 USD 200.000USD 3. Thit hi kinh doanh 80.000 USD 150.000 USD
4. Thit hi hng ho 20.000 USD 50.000 USD Yu cu: Xc nh s tin phi bi
thng ca mi cng ty bo him v s tin cn thit hi ca mi ch tu? Bit rng:
a. Ch tu A mua bo him vt cht thn tu ngang gi tr theo iu kin bo him
mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 4/4 cng
ty bo him X b. Ch tu B mua bo him vt cht thn tu theo iu kin bo him
mi ri ro vi Sb = 80% Gb v bo him trch nhim dn s ca ch tu vi mc trch
nhim 3/4 cng ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr
theo iu kin mi ri ro ti cng ty bo him N. d. Hng ho trn tu B c bo
him ngang gi tr theo iu kin mi ri ro ti cng ty bo him M. 4. Hai tu
A v B b m va trong thi hn bo him Li v thit hi Tu A Tu B 1. Li 40 %
60% 2. Thit hi thn tu 180.000 USD 3. Thit hi kinh doanh 20.000 USD
4. Thit hi hng ho 50.000 USD Yu cu: Xc nh s tin phi bi thng ca mi
cng ty bo him v s tin cn thit hi ca mi ch tu? Bit rng: a. Ch tu A
mua bo him vt cht thn tu ngang gi tr theo iu kin bo him mi ri ro v
bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty bo him X
b. Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin bo him
mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng
ty bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo iu kin mi
ri ro ti cng ty bo him N. d. Hng ho trn tu B c bo him ngang gi tr
theo iu kin mi ri ro ti cng ty bo him M. 5. Hai tu A v B b m va,
theo gim nh: Li v thit hi Tu A Tu B 1. Thn tu hng phi sa cha 80.000
USD 400.000 USD 2. Hng ho thit hi 20.000 USD 50.000 USD
3. Li 100% 0% Yu cu: Hy xc nh s tin phi bi thng thc t ca mi cng
ty BH? Bit rng: a. Tu A c bo him vt cht ngang gi tr theo iu kin mi
ri ro v bo him TNDS mc 3/4 ti cng ty bo him X b. Tu B c bo him vt
cht ngang gi tr theo iu kin mi ri ro v bo him TNDS mc 3/4 ti cng ty
bo him Y. c. Hng ho trn tu A c bo him ngang gi tr theo iu kin C ti
cng ty bo him Z. d. Hng ho trn tu B c bo him ngang gi tr theo iu
kin B ti cng ty bo him M. 6. i tu M c 15 con tu u c bo him vt cht
thn tu v bo him trch nhim dn s ca ch tu vi hn mc trch nhim 3/4 ti
Bo Vit Hi phng t ngy 1/1/2008. Trong nm 2008, hai con tu M2 v M4 ca
i tu M b tai nn thuc phm vi bo him V 1: Tu M2 gp bo ln, gi bo lm
hng mt s trang thit b trn tu tr gi 100.000 USD. Thuyn trng ra lnh
phi vo cng lnh nn, ton b chi ph ht 35.000 USD. V 2: Tu M4 m va vi
tu N. Theo gim nh tu M4 c li 60%, h hng phi sa cha ht 50.000USD,
thit hi kinh doanh l 30.000USD. Tu N c li 40%, h hng phi sa cha ht
80.000USD, thit hi kinh doanh l 20.000USD. Yu cu: Hy xc nh s tin bi
thng thc t ca Bo Vit Hi Phng v s tin cn thit hi ca i tu M? Bit rng:
a. V th hai gii quyt theo trch nhim n b. Tu M2 v tu M4 u c bo him
theo iu kin mi ri ro. Tu M2 dc bo him vt cht thn tu vi Sb = 80% Gb
Tu N c bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v TNDS
ca ch tu vi hn mc trch nhim 3/4 ti cng ty bo him PVIC. 7. Cng ty
thng mi A k{ kt hp ng vi Bo Vit Nam nh tham gia bo him mt l hng
ngang gi tr c tng s tin bo him l 50.000 000 USD theo iu kin bo him
C, ng thi k{ kt vi i tu B vn chuyn l hng ny t Nam nh sang CHLB c t
ngy 1/1/2008. Trong nm 2008 xy ra hai v tn tht: V 1: Tu B1 m va phi
ngm, nc bin r r lm h hng mt lng hng tr gi 50.000 USD, thuyn trng
quyt nh dng hng bt l thng, gi tr thit hi l 25.000 USD, chi ph lin
quan l 5.000 USD. Ti cng ch, tu phi sa cha v l{ do m va, chi ph ht
20.000 USD. V 2: Tu B4 m va vi tu C, theo gim nh: tu B4 li 60%, h
hng sa cha ht 40.000 USD, thit hi kinh doanh 20.000 USD. Tu C li
40%, h hng sa cha ht 50.000 USD, thit hi kinh doanh 10.000USD Yu
cu: a. Hy xc nh s tin phi bi thng thc t ca mi cng ty BH? b. Hy xc
nh mc li (l) ca Bo Vit Nam nh t hp ng bo him hng ho v hp ng bo him
cho i tu B? Bit rng: - T l ph bo him cho l hng trn l 0,5%, i tu B
cng mua bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v bo
him TNDS ca ch tu Bo Vit Nam nh vi mc trch nhim 3/4, tng s ph np
khi k{ hp ng l 90.000 USD.
-
Chi ph qun l{ phn b ca Bo Vit Nam nh cho nhng hp ng trn l 10%,
thu 10% so vi tng mc ph thu c, li u t thu c 15.000USD Ch tu C mua
bo him thn tu ngang gi tr theo iu kin bo him mi ri ro v bo him TNDS
vi mc 3/4 cng ty bo him Z.
BI TP BH NHN TH 1. i l{ A thng u tin nm 2010 khai thc c 4 hp ng
BHNT, trong : a/ 2 hp ng BHNT hn hp, ngi tham gia u tui 45, s tin
bo him l 200.000.000 ng, thi hn bo him 5 nm, ph np hng nm. b/ 2 hp
ng BH t vong c kz hn xc nh 5 nm, ph np hng nm. S tin bo him l
100.000.000 ng, tui ca ngi tham gia l 55. Yu cu: Hy xc nh thu nhp
ca i l{ A thng u tin nm 2010? Bit rng: a/ Li sut k thut l 5%/nm; ph
hot ng (h) l 12%. b/ Hoa hng i l{ l 18% so vi s ph thu c. c/ T l t
vong dng tnh ph bo him ca cc tui v cc nm th hin bng sau: Tui(x) 45
46 47 48 49 50 T l t vong qx (%0) 1,9 2,1 2,3 2,5 2,7 2,9 Tui (x)
55 56 57 58 59 60 T l t vong qx (%0) 3,9 4,1 4,4 4,7 5,0 5,3
2. Ngy 1/1/ 2010 cng ty may X mua bo him t vong c kz hn xc nh 5
nm cho tt c mi nhn vin ti Bo Vit nhn th H ni. Gi s tng s nhn vin ca
cng ty l 1500 ngi v bao gm 2 loi tui: tui 25 c 1200 ngi; tui 45 c
300 ngi. Sb l 50.000.000/ngi, ph bo him np nh k hng nm. Sb t vong c
tr vo cui nm hp ng. Yu cu : 1. Xc nh s ph bo him X phi np sau khi
k{ kt HBH? 2. Xc nh s ph bo him X phi np nm th 2 ca HBH? 3. Xc nh
tng s ph bo him X phi np? Bit rng: a- Li sut k thut l 8% mi nm, ph
hot ng (h) l 12%. b- T l t vong dng tnh ph bo him ca cc tui v cc nm
th hin bng sau: Tui(x) T l t vong qx (%0) Tui (x) T l t vong qx
(%0)
25 26 27 28 29 30
0,72 0,75 0,79 0,85 0,91 1,0
45 46 47 48 49 50
2,1 2,18 2,28 2,4 2,53 2,65
3. ng A tui 50 k{ kt HBH t vong c kz hn xc nh 5 nm vi cng ty BH
Nhn th H ni ngy 01/01/2008. Hy xc nh ph bo him ng A phi np ti thi
im k{ kt hp ng. Bit rng: Sb c tr vo cui nm xy ra s kin BH l 100 tr
Li sut k thut l 6%/nm Ph hot ng h = 12% Ph bo him np nh kz hng nm
l55 = 87.543 Bng t l t vong tnh ph nh sau: Tui (x) T l t vong qx
(%0) 50 2,3 51 2,4 52 2,5 53 2,7 54 2,9 55 3,2
BO HIM VT CHT XE C GII V BO HIM TNDS CH XE C GII I VI NGI TH BA
V d 1. Ch xe t M tham gia bo him ton b vt cht thn xe PVI t ngy
1/1/2004. Ngy 15/11/2004 xe b lt, ri xung vc, h hng ton b, gi tr tn
thu l 500.000 ng. Yu cu: a. Hy xc nh s tin bi thng thc t ca PVI? b.
Kt qu thay i th no nu ch xe t M ch tham gia BH tng thnh thn v xe v
s tin BH ca thn v xe bng 53,5% gi tr thc t ca xe? Bit rng: Khi tham
gia bo him gi tr thc t chic xe l 500.000.000 ng, xe mua mi vo ngy
5/2/2002. T l khu hao ca xe l 6% mi nm. Hng dn: a. Xe mua mi vo ngy
5/2/2002, tham gia bo him ngy 1/1/2004, khi tham gia bo him gi tr
thc t chic xe l 500.000.000 ng nn xe khu hao 23 thng v Gb =
500.000.000/{1- (6%/12)*23} = 564.971.751,4 Mc khu hao 1 nm =
564.971.751,4 *6%=33.898.305,08 Sbt = 500.000.000
{(33.898.305,08/12)*10 + 500.000} = 471.251.412,4 b. Nu ch xe ch
tham gia BH tng thnh thn v th: Sbt = 471.251.412,4*
53.5%=252.119.505,6
2. Ch xe t M tham gia bo him ton b tng thnh thn v xe, tng thnh
ng c PVI t ngy 1/1/2004. S tin bo him thn v xe bng 45% v s tin bo
him tng thnh ng c bng 15% so vi gi tr thc t ca xe khi tham gia bo
him. Ngy 15/11/2004 xe b tai nn thuc phm vi bo him, tng thnh thn v
thit hi ton b, tng thnh ng c h hng, ch xe phi sa cha ht 36.000.000
ng. Yu cu: a. Hy xc nh s tin bi thng thc t ca PVI? b. Kt qu c thay
i khng nu ch xe t M tham gia BH ton b vt cht thn xe? Bit rng: Khi
tham gia bo him gi tr thc t chic xe l 500.000.000 ng, xe mua mi vo
ngy 5/2/2002 . T l khu hao ca xe l 6% mi nm. Hng dn: S dng kt qu
tnh khu hao v d 1 Sbt thn v = 45%*{500.000.000
(33.898.305,08/12)*10}=212.288.135,6 Sbt ng c = 36.000.000 Tng Sbt
thc t ca PVIC= Sbt thn v + Sbt ng c 3. Ngy 17/10/2010, xe A m va vi
xe B ca Nam nh, theo gim nh xe A c li 80% h hng phi sa cha ht 20
triu ng, thit hi kinh doanh l 10 triu ng. Xe B c li 20%, h hng phi
sa cha ht 10 triu ng, thit hi kinh doanh l 5 triu ng. Li xe B b
thng phi nm vin, ton b vin ph v thit hi thu nhp ca li xe M l 10
triu ng. Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him v
s tin cn thit hi ca mi ch xe? Bit rng: Xe B c bo him ton b vt cht
thn xe ngang gi tr v bo him TNDS ca ch xe c gii i vi ngi th ba Bo
vit H ni. Xe M c bo him ton b vt cht thn xe ngang gi tr v bo him
TNDS ca ch xe c gii i vi ngi th ba Bo vit Nam nh. Cc cng ty bo him
u khng ch mc trch nhim ca mnh mc: 50 triu ng/ti sn/v tai nn v 50
triu ng/ngi/v tai nn. 4. Ch xe t A tham gia bo him tng thnh thn v
xe v bo him TNDS ca ch xe c gii i vi ngi th ba ti cng ty bo him X t
ngy 1/1/200. S tin bo him thn v xe bng 53% so vi gi tr thc t ca xe.
Ngy 16/9/2010 xe A m va vi xe B, theo gim nh xe A c li 60% v h hng
ton b, gi tr tn thu l 3.000.000. Xe B c li 40%, h hng phi sa cha ht
70.000.000, thit hi kinh doanh l 30.000.000. Ch xe B mua bo him ton
b vt cht thn xe v bo him TNDS ca ch xe c gii i vi ngi th ba ti cng
ty bo him Y. Yu cu: 1. Hy xc nh s tin phi bi thng thc t ca mi cng
ty bo him? 2. Kt qu thay i th no nu xe B ch c bo him tng thnh thn v
v s tin bo him thn v xe bng 45% so vi gi tr thc t ca xe Bit rng: Xe
A s dng c 4 nm, khi tham gia bo him gi tr ton b thc t ca xe l
300.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng
ch mc gii hn trch nhim l: 50.000.000/ti sn/v tai nn v
50.000.000/ngi/v tai nn.
