Cdng ty CO ph6n 86o hi6m AAA

86o c6o tdi chinh ri6ng cho ndm ktit thric

ngey 31 th6ng 12 ndm20l6

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C6ng ty Cd phffn Bio hi6m AAATh6ng tin vd C6ng ty

Gi6y ph6p Thirnh l$p viHo4t tlQng 30/GP/KDBH

3OIGPDC16/KDBH3O/GPDCIS/KDBH

HQi rl6ng Quin tri

Gi6y ph6p_Thdnh lap vd Ho4t dQng cira C6ng ty cld tlu-o. c tli6u chinh nhidu lin, vd lin di6u chinh gAn ddynn6t n Gi6y phdp Thdnh lap vd Ho4t clQng s6 :OlCpOCl8/KDBH ngdy 9 th6ng I ndm20t7, ciSy phdpThdnh lap vd Ho4t dQng vd cdc didu chinh do B0 Tdi chinh c6p vi c6 gi|tritrong 50 nbm.

Ong Ian SamuelLydallOne Aidan Richard PallisterOng Einh Nam ThdngOng Vincent Tan Boon HonOng Lars KjaerOng Muharrem Alp Alturn

6ng Duncan Victor Brain

6ng Stephen Charles Beatty

6ng Jonathan Guy Delalande

ngdy 28 thhng2 ndm 2005ngdy 19 th6ngl2 ndm 2013ngdy9th6ng I ndm2017

Chri tichThdnh vi€nThdnh vi€nThdnh vi€nThdnh vi6nThdnh vi€n(tluqc bO nhiQm t4m thdi ti ngiry 27th6ng 9 ndm 2016)Thdnh vi€n(tir nhipm tri ngdy 27 thhngg n6m 2016)Thdnh vi6n(tt ngdy 15 th6ng 6 ndm 2016)Thdnh vi€n(di5n ngiy l5 thdng 6 ndm 2016)

Ban Ki6m soit

Ban Gi6m tl5c

Bd Nguy6n Trdm Chdu

Bd Dinh LQNhat Hing

Bd Dinh LQNhdt Hing

Bd Nguy6n Trdm Chdu

Be Th6i Thsc Dan

6ng Stephen Charles Beatty

Ong Jonathan Guy Delalande

Ong Huj,nh Kim TUOng Trdn Tam Phric

Tru6ng ban(ttr ngdy 14 thring 12 ndm20l6)Trucrng ban(tl€n ngdy l4 th6ng 12 ndm2016)Thdnh vi6n(tir ngdy | 4 thing 12 ndm 2016)Thdnh vi€n(dt5n ngdy 14 thing 12 n1m 201 6)Thdnh vi6n

T I lAI Onq ulam ooc

1t1r n-eaV 4 thing3 ndm 2016)T6ng girim d6c(tt€n ngdy 4 thhng3 n6m 2016)Ph6 T6ng Gi6m <l6c

Ph6 Tdng Gi6m d6c

Cdng fy C6 phfln Bio hi6m AAATh6ng tin vd Cdng ty (ti6p theo)

Trg sO dnng kf An Phri Plazal17 - ll9 <luong Ly Chfnh Th6ng

Qu6n 3Thdnh ptrO UO Chi MinhViQt Nam

C6ng ty ki6m torin C6ng ty TNHH KPMGVi6t Nam

Ban Gi6m cl6c Cdng ty C6 phAn 86o Hiiim AAA ("C6ng ty") trinh bdy b6o ndy vi b6o c6o tai chinhri6ng dinh kdm cria C6ng ty cho ndm k6t thfic ngdy 3l th6ng 12 ndm2016.

Ban Girim tl6c C6ng ty chiu tr6ch nhiQm lap vd. trinh bdy trung thgc vd hgp lf b5o c6o tdi chinh ri€ngtheo c6c ChuAn mgc Kti to6n ViQt Nam, Chti dO Ke to6n Doanh nghiOp Vi6t Nam,_Th6ng tu s5232l20l2lTT-BTC ngdy 28 thing 12 nim 2012 do Bd Tdi chinh ban hdnh vd Hu6'ng d6n k6 io6n 6pdqng d6i v6i doanh nghiQp bio hi€m phi nhdn thg, doanh nghiQp trii b6o hi6m vd chinhiinh doanh nghiQpb6o hiiSm phi nh6n thg nu6'c ngodi vd c6c quy dinh ph5p ly cO ti€n quan cltin viQc lap vd trinh Uay Uaoc6o tdi chinh. Theo y ki€n crja Ban GiSrm il6c Cdng ty:

(a) b6o c6o tai chinh ri6ng tlugc trinh bdy tu trang 6 d6n trang 59 dd phin 5nh trung thr,rc vd ho.p lytinh hinh tdi chfnh chua ho.p nh6t cua Cdng tVrai ngdy 3l lh.ang 12 ndm20l6,k1t qun hoat tlingkinh doanh chua hgp nh6t vd luu chuydn ti6n tQ chua hgp nh6t cira C6ng ty cho nam

-ktit thric cirn!

ngdy, phi 4qp uOl c6c ChuAn mgc Kti to6n ViQt Nam, Ch6 d9 K.i torin doanh nghiQp Vigt Naml

Tlrdnq tu s6 23ZlZO12,ry.T-PT9 ngiry 28 thing 12 ndm20l2 do BQ Tdi chinh Uan nann vd'Hu6ngdin ktl toinhp dung d6i voi doanh nghiQp Uao niem phi nhdn tho, doanh nghiQp t6i bio hi6m vdchi nh6nh doanh nghigp bio hi6m phi nhdn thg nu6'c ngodi vd cdc quy dinh ph6p l;f c6 li€n quand6n vi€c lAp vd trinh bdy brio c6o tii chinh; vd

(b) t4i ngiy l6p b6o c6o ndy, kh6ng c6 l;f do gi tlii Ban Gi6m tl6c C6ng ty cho ring C6ng ty s6 kh6ngth6 thanh to6n c6c khoin ng phii tri khi tlt5n han.

lap b6o c6o ndy, Ban Girim d6c Cdng ty il6 ph€ duy€t ph6t hdnh b6o c6o tdi chinh ri6ng dinh

C6ng fy CA phin Bio hi6m AAAB:io c6o cria Ban Girim d6c

Beatty

Thdnh pnO HO Chi Minh, ngdy 30 thrlng 03 ndm20l7

rrlesa,!aoc

or\ AAIVlh#\-:"':ti

cOrue ryCO PHAN

nAo cAo KrEM roAN Dec LAP

Kinh gfri c6c C6 adngC6ng ty CA phin Bio hi6m AAA

Chring t6i <te kiiSm to6n brio crio tdi chinh ri€ng tlinh kdm cria Cdng ty Cd phAn Bio hiiSm AAA ("Cdngty"), bao g6m bdng c6n cl6i k€ toSn ri6ng tai ngiy 31 th6ng 12 nFtm 2016, b6o c6o ktit qui hoat d6ngkinh doanh ri€ng vd b6o c6o luu chuy6n ti6n t€ ri6ng li€n quan cho ndm k6t thric cing ngdyvd c6c thuyiiiminh kdm theo dugcBan Gi6m cl5c C6ng ty ph6 duygt ph6t hdnh ngdy 30 th6ng 03 nim 2017, rluoctrinh bdy tir trang 6 d6n trang 59.

Trich nhiQm cria Ban Gi6m al6c

Ban Gi6m tl6c Cdng ty chiu.trrich nhi€m lip vd trinh bdy trung thgc vd ho.p lf b6o c6o tai chinh ri€ngndy theo crlc ChuAn muc K6 to6n ViQt Nam, Ch6 d9 K6 toiln Doanh nghigp ViQt Nam, Th6ng tu s5232l20nnT-BTC ngdy 28 thhng 12 ndm 2012 do B0 Tdi chinh ban hd,nh vd Hu6'ng d6n ke :r;rhn 6pdpng d6i v6i doanh nghiQp bio hi6m phi nh6n thg, doanh nghi€p t6i bio hi€m vd chi nhrlnh doanh nghi€pb6o hi6m phi nhdn tho nu6c ngodi vd c6c quy ttinh ph6p $ c6 li6n quan d6n viQc l6p vd trinh Uay Uabc6o tdi chfnh vd chiu triich nhi€m vC nem soi{t nQi bQ md Ban Girlm tl6c x6c tlinh li cAn thitft e6 eambio vi6c tdp brio c6o tdi chfnh ri6ng kh6ng c6 sai s6t trong y6u do gian lan hay nhAm 6n.

Tr:[ch nhiQm cria ki6m tofn vi6n

Trrich nhi€m cria chfng toi ld clua ra 1i ki6n vd b6o c6o tai chinh ri€ng ndy dga trdn k6t qui ki6m torincria chirng t6i. Chring t6i tld thgc hi€n c6ng viQc ki6m toiln theo c6c ChuAn mgc Kii5m to6n Vi€t Nam.C6c druAn mgc ndy y€u ciu chring t6i tudn thri chuAn muc vir ciic quy <linh v€ tlao chic ngh6 ngtrigp valap kC hoach vd thpc hi6n cuQc kitim torln eC Aat dugc su ilim bio hsp ly vO vi€c li€u b6o c6o tdi chinhrieng c6 cdn sai s6t trong yi5u hay khong.

C6ng.viQc ki6m to6n bao gdm vi6c thuc hi6n c6c thri tpc nhim thu th4p c6c bing chfng ki6m to6n v6c5c s6 IiQu vi c6c thuy€t minh trong b6o cilo tdi chinh. C6c thri tr,rc duoc lga chgn dua tr€n x6t doiln ciaki€m to6n vi€n, bao gdm tlinh gi6 nii ro c6 sai s6t trgng y6u trong b6o c6o tdi chinh do gian lAn ho6cnhdm l6n. Khi thgc hiQn c6c drinh gi6 nii ro ndy, ki6m to6n vi6n xem xdt ki6m sorit nQi b0 cta Cdng tyli€n quan t6'i vi€c lflp vd trinh bdy.b6o c6o tdi chfnh trung thuc vd hsp ly nhim thi6t k6 c6c thri tuc kirimto6n phir hop vditinh hinh thyc t6, tuy nhi6n kh6ng nhim mgc clich clua ra yf kii5n vA hieu qui cria ki,5msodt nQ.i b0 cira C6ng ty. C6ng viQc kitim torin cfrng bao g6m viQc tt6nh gi6 tinh thich ho.p cria c6c chinhs6ch k6 to6n dugc 6p duqg vd tinh hsp ly cfia ciic u6c tfnh k6 to6n cria Ban Girim tt6c C6ng ty, cfrng nhutl6nh giri vi6c trinh bdy tdng th€ b6o c6o tdi chinh.

Chring toi tin.ring cric bing chung kiiSm to6n md chring tdi thu duqc ld dAy dri vd thich ho.p ldm co sdcho 1f ki€n ki€m to6n cira chring t6i.

KPMG Limited Branch1Oth Floor, Sun Wah Tower115 Nguyen Hue Street, Ben Nghe WardDistrict 1, Ho Chi Minh City, Vietnam+84-8 3821 9266 | kpmg.com.vn

KPMG Limited, a Vietnamese limited liability @mpany and a member jlm olthe KPMG network of independent member firms aftitiated with KPMGInternational C@perative ("KPMG Intemationat"), a Swiss entity. Ail rightsresetued.

{'t i6n cria ki6m to6n vi6n

Theo y ki6n cria chring t6i, biio ciio tdi chinh ri6ng tl6 phin 6nh trung thyc vd hqp ly, tr6n c6c khfa canhtrgng y6u, tinh hinh tdi chfnh chua hgp nhAt cria Cdng ty CO phan BAo hirSm AAA t4i ngdy 3.1 thfung 12ndm2016, k€t qui hogt dQng kinh doanh chua hgp nh6t va luu chuy6n ti6n tQ chua ho.p nh6t cho nemki5t thric cirng ngdy, phir hqp v6i cric ChuAn muc Ki5 to6n ViQt Nam, Ch6 d9 K6 to6n Doinh nghiQp ViQtNam, Th6ng tu sd 232120121TT-BTC ngdy 28 thilng 12 ndm 2012 do BQ Tdi chfnh ban hdnh vC Hu6ngd6n k6 toiln 6p dr,rng dtii v6i doanh nghigp bAo hi6m phi nhdn tho, doanh nghiQp trli bdo hiem va chinh6nh doanh nghiQp b6o hi6m phi nhAn thg nudc ngodi vd crlc quy dinh phSp lf c6 ti6n quan d6n vi€cl4p vd trinh bdy b6o c6o tdi chinh.

Chi nhinh C6ng ty TNHH KPMG t4i Thirnh ptrii ffd Chi Minh

t6-01-796

Ph4m Huy CuongGi6y Chfngnhsn Ddng kf Hdnh nghdKi6m to6n s6 267 5 -201 4-007 -l

Pho T6ng Gidm ddc

Thdnh phO UO Chf Minh, ngdy 30 thrlng 3 ndm20l7

f n'/'/<:'/ crrii I r

ii'" i'n(Ao

Cdng ty C6 phAn B6o hiOm AAABing cin d6i kG torin ri6ng tqi ngiry 31 thring 12

nim 2016

Miu B 01-DNPNT(Ban hdnh kdm theo th6ng tr

232/20124TT-BTC ngdy 28 thdng 12 ndm2012 cua BA Tdi chinh)

Mi Thuy6ts6 minh

3ut2/20r6VI\tD

3ln2t20t5VND

rAr SAN

rAr sAN NGAN HAN(100: 110 + 120 + 130 + 140 + 150 + f90)

Tidn vdr cic khoin tucrng tluonrg tidn-.iI lenCric khoAn tuong Cluong ti6n

Cic khoin tlAu tu tii chinh ngin h4nDAu tu ng6n h4n

C{c khoin phii thu ngin hgnPhdithu cria khrlch hdns

Phai rhuvi lrqp aAn{nao ltiemPhdi thu khdc cua khdch hdng

Tri tru6c cho ngud'i b6nC6c khoin phiithu ng:6n han khricDs phdng ph6i thu ngdn h4n kh6 ddi

Hirng t6n khoHdng t6n kho

Tdi sin ngin h4n khricChi phi trd trudc ngin han

Chi phi hoa h6ng chra phdn bdChi phi tra trudc ngdn han.khac

Thu€ giri tri gia tdng dugc kh6u tril

Tdi sin tdi bio hi6mDu phdng phi nhuong trii bdo hi6mDu phdng b6i thuong nhuong tiiib6o hi€m

100

110 4llllt2

r20 s(a)t2l

r3013 I 6(a)

l3 l.lt3r.2132r3s 6(b)t3e 6(d)

140l4l

150l5l 7l5l.lt51.2t52

286.076.012.624

128.689.172.5718.689.1 72.571

120.000.000.000

50.000.000.00050.000.000.000

63.24t.481.09430.041.3 15.27828.321.930.125

r .719.384.85 3474.173.077

143.439.031.806(110.713.039.067)

376.487.520376.487.520

21.967.414.37821.256.206.96820.053. I 59.386

r.203.047.5827 r1.207 .410

21.801.457.06112.163.070.409

9.638.386.652

354.124.507.972

r05.570.598.35122.s70.598.35r83.000.000.000

92.000.000.00092.000.000.000

95.184.726.07048.679.2r4.75041.103.694.8201.275.519.9301.215.217 .039

148.393.015.327(103.162.721.046)

r.233.057.5701.233.057.570

27.338.914.5562r.839.41s.513r 9.479. 147.1s22.360.268.0615.499.499.043

32.797.211.425l 1.149.868.053

2t.647 .343.372

190 t7l9l

t92

Cdc thuy€t minh dinh kim Id bQ phQn hqp thdnh cia bdo cdo tdi chinh riang nay

C6ng ty CO phin Bio hi6m AAABing cin tliii kti toin riOng t3i ngiy 31 thing 12nim 2016 (ti5p theo)

MAuB0l-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng I2 ndm2012 cua B0 Tdi chinh)

TAI SAN DAI HAN(200 = 210 + 220 + 240 + 250 + 260\

Cdc khoin phii thu ddri hanPh6i thu ddi han kh6c

t .)Ly quy Dao nremPhai thu ddi hqn khac

Ds phdng phAi thu ddi han kh6 ddi

Tdi sin cii AinnTdi sin cd dinh hiru hinh

NguyAn giaGid ti hao mdn lfiy kA

Tdi sin cO ainn v6 hinhNguy€n gidGid tr! hao mdn trty ke

Chi phi xdy dung co bin dd dang

nAt eQng sin ttiu tuNguyAn gidGia ti hao mon lily ke

Cic khoin dAu tu tiri chinh dii han^).t au tu vao cong ty conDdu tu ddi han kh6cDy phong girim gi6 ddu tu ddi han

Tdri sin dii h4n kh6cChi phi tr6 tru6c ddi han

TONG rAr sAN (270 = r00 + 200)

3ln2/2016VND

3Ut2t20rsVI\D

227.711.935.319 293.794.012.9t4

9.623.134.585 9.63r.727.6719.867. I 34.s 85 9 .87 5 .727 .67 |6.000.000.000 6.000.000.0003.867. r 31.585 3.875.727.671(244.000.000) (244.000.000)

18.212.496.126 19.802.872.6149.7t9.787.199 10.591.764.163

28.7r0.608.r67 32.559.569.21s(r8.990.820.968) (21.967.80s.0s2)

8.492.708.927 4.044.128.04r14,121,699,352 38.954.718.942

(ss 628 eeo t2s) ,trr:ilt;li!;Ii!

96.881.937.934 112.209.353.18898.s17.933.732 113.875.318.986(1.665.99s.798) (r.66s.9es.795)

100.112.835.537 147.850.254.699122.250.000.000 122.250.000.00029.437.500.000 33.804.500.000

(sl.s74.664.463) (8.204.24s.301)

2.881.531.137 4.299.804.7422.881.531.137 4.299.804.742

sr3.787.947.943 647.9r8.520.886

M.e Thuy6tsd minh

200

2102t8 6(c)

218.1218.22te 6(d)

22022r 8

222223227 9228229230 t0

240 11241242

2s0 s(b)251258259

260261 t2

cdc thuyil minh dinh kdm ld bQ phQn hop thdnh cua bdo cdo titi chinh ri€ng ndy

C6ng ty C6.phAn Bio hi6m AAABing cf,n d6i kG toin ri6ng t4i ngiry 31 thing 12

nflm 2016 (ti6p theo)

MiuB0l-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cila B0 Tdi chinh)

NGUON V6N

Ng PHAr TRA (300 = 310 + 330)

Nq ngin h3nPhii tri cho nsudi b6n

PhAi tua v€ hqp d6ng bao hi€mPhai tra khdc cho ngrdi bdn

Ngudi mua tri tiAn tru6cThu6 phii n6p Nhd nu6cPhii trd ngudi lao cl6ngChi phf phdi triCric khoin phdi trA ngdn h4n khric

Doanh thu hoa h6ng chra duqc hrongDs phdng nghiQp vs

Dur phdng phi bao hidm g6c vd nhdntdi bao hiAm chra cfugc htdng

' )' '' "; : 'ur pnong Dor tn.r0ng Dao nrem goc vanhqn tdi bao hi6mDryphdng dao ilQng ktn

Ng ddri h4nPhii tri ddi han kh6cDg phong phii tri ddi han

v6N crr0 so Hrfu (4oo : 4to)

V6n chri sd hfruvl i r:v on co pnan

Thang du v6n cd phAn

Qyv du trir bit buQcL6 lfry k€

rONc NGUoN vON (440 = 3oo + 4oo)

(7 02.942.104 .014) (s69 .272.006.307)

513.787.947.943 647.918.520.886

Mfl Thuv6ts6 minh

l5l6

300

3103t2

3t2.1312.2313314315316319

3 19.1

329

329.1

329.2329.3

330a1aJJJ

337

400

4104tl412419421

440

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336.220.704.203

333.980.309.66331.8t3.465.44227.289.791.6344.523.673.8084.874.747.7226.220.513.r223.883.19s.013

11.016.899.11626.3s7.924.9993.884.309.659

249.813.564.249

r 63.797.060.s34

51.877.663.05831.138.810.657

2.240.394.54060.000.000

2.180.394.540

177.567.243.740

t77.567.243.740812.949.650.00067.502.652.000

57.045.754

3ut2t20l5VND

336.681.179.439

334.451.176.99536.478.723.39632.586.627.5183.892.095.8482.916.328.4524.489.099.5174.060.655.767

rr.390.s34.76828.677.401.82r3.176.950.656

246.438.433.274

r6r.r51.233.607

5 5.010.17 3.44230.273.726.225

2.230.002.444144.445.944

2.085.556.500

311.237.341.447

311.237.341.447812.949.650.00067.502.652.000

57.045.754

l8

cdc thuy€t minh d{nh kim ld bQ phQn hqp thdnh cua bdo cdo tdi chinh riang nay

COng ty Cd phin Bio hi6m AAABing cin tl6i kG toin riOng t4i ngiy 31 thdng 12nim 2016 (ti6p theo)

cAc cui rrfu NGoAI BANG cAN o6r xf roAx

Hqp d6ng bio hi€m chua phr{t sinh trrlch nhi€m bio hi€m

- phi bio hi€m gdcNgo4i t9 - USD

Ngdy 30 th6ng 03 ndm2017

Miu B 01-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cio BO Tdi chinh)

3Ur2/2016 3ul2t20tsVND VNI)

6.663.448.397 2.986.447.408l .459.60s.08 1 88.4 I 6.900

Charles BeattyT6ng Gidm d6c

Nguoi l6p:

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lIPh6 Gidm d6c phy trach Kd todn

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Cdc thuy€t minh dinh kdm ld bQ phQn hqp thdnh cua bdo cao tdi chtnh rilng nay

COng ty Cd phin Bio hi6m AAA86o crio k6t qui ho4t rlQng kinh doanh ri0ng chonim k6t thrftc ngiry 31 thring 12 n5,m2016

PhAn I - 86o c6o k6t qui hogt tlQng kinh doanh t6ng hqp

MNSO

MiuB02-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cua BA Tdi chinh)

2016VND

Doanh.thu thuin ho4t tlQng kinh doanhbio hi6mDoanh thu ho4t tl6ng tdi chfnhThu nh6p kh6cTdng chi phi ho4t ddng kinh doanh bAo hi6m

< | A. ,^Gi6 vdn bdt <IQng sAn ddu tuChi phi hoat tl6ng tdi chinhChiphf quin lf doanh nghidpChi phf kh6c

LA Ire todn trudc thu6(50 = t0 + t2 + 13 -20 -21_22 _23 _24)

Chi phi thu6 TNDN hi€n hdnhChi phi thu€ TNDN hodn lai

Ld sau ttru6 tNuN(60:50-51-52)

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50 (133.670.097.7071 (28.632.090.6s7\

(r33.670.097.707) (28.632.090.637)

(r.644) (3s2)

l0 257.606.954.39r12 10.379.568.73813 1.40s.r20.08720 224.128.007.30s2r 15.327.415.2s422 44.194.997.95023 l I 8.956.230.31824 455.090.096

2015VI\D

297.108.323.t8412.9s4.938.397

50.078.703t98.135.665.487

949.443.801134.096.898.564

5.563.423.069

5l52

Cdc thuy€t minh ilfnh kim ld bQ phQn hqp thdnh cua bdo cdo tdi chinh riang ndy

l0

Cdng ty C9 phAn Bio hi6m AAABrio cr{.o k6t qui ho4t ilQng kinh doanh ri6ng chonim k€t thric ngiry 31 thring 12 ndm2016(ti6p theo)

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232/2012/TT-BTC ngdy 28 thdng I2 ndnt2012 cua BA Tdi chinh)

PhAn II - 86o cr[o k6t qui ho4t ilQng kinh doanh theo ho4t dQng

Doanh thu phi bio hi6m(01 =01.1 +01.2-01.3)Trons d6:- Phi bao hi€m goc- Phf nhqn tdi bdo hi6m- TdyS/Giafl d6 phdng phi bao hi1m

g6c vd nhdn tai bao hiAm chus dtnchtrcng

Phi nhugng tii bio hi6m(02:02.1 -02.2)Trong <16:

- Phi nhuqng tdi bao hi€m- Tdng/(giam) &t phdng phf nhucrng tdi

bao hi€m

Doanh thu phi bio hi6m thuin(03=01-02)

Hoa h6ng nhugng t6i b6o hi6m vd doanhthu khric ho4t <t6ng kinh doanh b6o hi6m(04:04.t + 04.2)Trong cl6:.- Hoa h6ng nhuqng tai bao hi6m- Doanh thu khdc hoqt dQng kinh doqnh

bao hidm

Doanh-thu thuAn ho4t rlQng kinh doanhbio hi6m (10:03 + b+)

- *

Chi bdithudng (l I : I1.1 - I1.2)Trone d6:- ring chi bii thmng- Cdc kltoan giam trir (thu ddi ngudi thth

ba b6i hodn vd thu hdng dd xu ly b6ithuong)

Thu b6i thud'ng nhugng t6i b6o hi6mGi6m du phdng b6i thuo'ng b6o hi6m g6cvd nh4n t6i b6o hi€m(Gidm)/tang dg phdng bdi thuong nhugngt6i bio hi€m

Tdng chi ndi ttrulng bio hi6m(15:11 -12+13-14)

2s1.034.105.283 290.872.028.742

MF Thuy6tsd minh

0l 19

0l.l 19

0r.2 19

2016\TND

278.489.932.201

280.207.613. r7I925.1 I5.957

t7 2.612.826.927

27.455.826.918

20 28.469.029.271

17 1.013.202.3s6

2015\4\D

318.345.217.251

266.670.I09.9961. r 05.316. s88

(17. s69.790.667)

27.473.188.509

26.323.799.662

(1.119.388.847)

0l .3

02

02.r

02.2

04

04.l l6(i)

04.2

t7

t7

6.s72.849.r08

6.547.071.898

25.771.210

6.236.294.442

6.160.665.579

7s.628.863

l0

ll

ll.l

11.2

l2

l3

14

15

257.606.954.391 297.r08.323.t84

21 88.735.549.08s

88.717.131.I43

I 1.885.0s813.280.415.075

( r 32.810.384)

(r2.008.es6.720)

71.496.360.59s

71.537.250.595

10.890.000

3.981.993.339

(e84.89e.667)

5.910.33r.042

87.331.280.346 60.619.136.547

llCdc thuyat minh dfnh kim ld bQ phQn hqp thdnh cua bdo cdo tdi chinh ri€ng ndy

Cdng ty C9 phin Bio hi6m AAA86o crlo k6t qui hoSt rlQng kinh doanh riOng chonim k5t thrric ngiry 31 thring 12 nilm2016(ti6p theo)

Miu B 02 -DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 ciq Bd Tdi chinh)

Phin II - B6o cfo k6t qui ho4t ilQng kinh doanh theo ho4t ttQng (ti6p theo)

Mfl Thuv6tsO minh

2016\TI\D

201sVI\D

Tdng ds phdng dao dQng lon 16 17 2.526.637.301 2.444.516.271Chi phi kh6c hoat tl6ng kinh doanh b6ohi6m (17 : 17.1 + 17.2) 17 22 134.270.089.6s8 135.072.012.669Trons d6:- cni hoa h6ngbao hidm l7.l 7(i) 30.517.660.087 31.805.782.077- Chi phi.khdc hoqt d)ng kinh doanh

bao hi€m l7.2 103.752.129.571 103.266.230.592

T6ng chi phi ho4t tlQng kinh doanhb6o hi6m (18: 15 + 16+ 17)Lgi nhufn gQp ho4t rtQng kinh doanhbio hi6m (19: l0 - 18)

Gi6 vi5n b6t aqng s6n dAu tu

f,O tlr ho4t tlQng tliu tu bit ttQng sin(22= -21'1

Doanh thu hogt dQng tdi chinhChi phf hoat d6ng tdi chfnh

@6ypi nhu$n gQp ho4t ilQng tiri chinh(25=23-24\

Chi phi quin lf doanh nghiQp

l5 tnuan til ho4t tlQng kinh doanh(30=19+22+25-26')

224.128.007.305 198.135.665.487

33.478.947.086 98.972.657.697

t5.327 .4t5.254

(rs.327.4rs.2s4)

r0.379.568.738 12.9s4.938.39744.194.997.950 949.443.801

Q3.8rs.429.2r2) r2.005.494.s96

118.956.230.318 134.096.898.564

18

l9

ll2l

22

2324

2324

25

26 25

(134.620.127.6e8) Q3.rr8.746.2711

Cac thuy€t minh clinh kDm Id bQ phQn hqp thdnh cua bao cdo tdi chinh riang ndyt2

Cdng ty C9 phfin Bio 5i[- a,q"lB:io c6o k6t qui ho4t rlQng kinh doanh ri6ng chonim k6t thfc ngiy 31 thing 12 nilm2016(ti6p theo)

MEso

31

32

40

50

51

52

60

70

Ngdy 30 th6ng 3 ndm2017Nguo'i l6p:

'')i1. /i' tL'

PhAn II - 86o crio k6t qui ho4t ilQng kinh doanh theo ho4t ttQng (ti6p theo)

Thu nhAp kh6cChiphi khr{c

Lgi nhufn/06) mrec(40=31-32)f,O tO toin trufc thu6(50:30 + 40)

Chi phi thu6 TNDN hi6n hdnhChiphf thu€ TNDN hoSn l4i

Ld sau thu6 TNDN(60:50-51-52)

L6 co bin tr6n c6 phi6u

Nguy€n ThiQuj,nh TrdmPh6 Gidm doc phlt trach Ke toan

Thuy6tminh

26

2727

2016VI\D

1.405.120.087455.090.096

2015VI\D

50.078.7035.563.423.069

//r:il \r/l ./'

MiuB02-DI\PNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cua 86 Tdi chinh)

950.029.991 (s.sr3344.366)

(133.670.097.707) (28.632.090.637)

(1s3.670.097.707\ (28.632.090.637)

(r.644'.) (3s2)

Huj,nh Kim Tg Wtharles B.rutryT6ng Gidm cl6c

cdc thuy€t minh dlnh kim ld bd phdn hqp thdnh cua bdo cdo tdi chinh ri€ng ndyl3

C6ng ty C6 phAn Bio hi6m AAABr[o crio luu chuy6n tid;n tQ ri6ng cho nim f6t ttrtcngiry 31 thing 12nilm20l6(Phucrng phrip gi6n ti6p)

MAuB03-DNPNT(Ban hdnh kDm theo th6ng tu

232/2012/TT-BTC ngqy 28 thdng 12 ndm2012 cfia BA Tdi chinh)

MAA

so2016VND

01 (133.670.097.707\

02 2.123.331.03303 r05.377.621.54104 4.975.61805 (l 1.s82.141.545)

2015VIID

Q8.6s2.090.637)

2.702.0s0.128(1s .177 .226.867)

78.593(r2,746.s76.s83)

LUU CHUynN rrtN rrl HO4r DQNG KrNH DOANH

Ld trufc thu6Eiiu chinh cho cric khoan:Kh6u hao vi phdn bdC6c khoin dp phdngL6 ch€nh lQch rf gi6 h6i do6i chua thuc hi€nLAi tir ho4t tlQng dAu tu

L6 tir hoSt ilQng kinh doanh trufc nhfrng thay d6ivdn luu tlQngBi6n tlQng c6c khoin phii thu vd tdi sdn kh6cBi6n dQng hdng t6n khoBi€n tlQng cilc khoiin phdi tri vd nq phditr6 kh6cBi6n tlQng chi phi tri tru6c

Luu chuy6n tidn thuin tir ho4t tlQng kinh doanh

LUIJ CHUynN rrnN TU HOAT DQNG DAU Tr.I

Ti€n chi mua tdi sin c6 dinh vd tai s6n ddi han kh6cTidn thu tir thanh l1i tdi sin cO AinnTi€n thu tir ti6n grii c6 kj han tai ng6n hdngTiAn thu trOi eiu tu g6p v^6n vdo c6c don ulma"Tiiln thu lii ti6n eti vd cd tfrc

Luu chuy6n tidn thuAn dr ho4t tlQng itiu tu

(36.868.282.091) (3s.676.146.6s3)

08 Q7.746.srr.060)

09 3.611.943.889r 0 856.570.050l l (5.s91 .967.t20)12 2.001 .482. l s0

(s3.8s3.76s.366)

t7 .276.643.103259.111.398

(4.479.860.008)

7 .12r.724.220

21

2224

2627

(s32.9s4.s4s)t.234.718.184

42.000.000.0004.367.000.000

12.923.068.290

(404.s60.ee8)2.495.455

51.000.000.0001.726.1t6.444

l 1.603.043.608

s9.991.83r.929 63.927.694.509

cdc thuy€t minh dinh kdm ld bQ phQn hop thdnh cia bdo cdo tai chfnh ri€ng nay

t4

Cdng ty CO phin Bio !i6m AAABrio crio luu chuy6n ti6n tQ ri6ng cho nim k6t thricngiy 3l thring 12nim20l6(Phuong phrip girin ti6p - ti6p theo)

Miu B 03 -DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngqy 28 thdng l2 ndm2012 cia 86 Tdi chinh)

Luu chuy6n tidn thuAn trong nim (50 : 20 + 30)

Tidn vi cic khoin tuong iluong ti6n dAu nim

Anh hu0ng cia thay d6i ti gi6 h6i dor{i di5i vditi6n vi c6c khoin tuong tluong ti6n

Tidn vi cfc khoin tuong tluong tidn cu5i nim(70:50 + 60 + 61) (Thuy6t minh s6 4)

'JL1 4t r1"

MNso

50

60

6l

128.689.r72.57170 105.570.598.3s1

2016VNI)

23.r23.549.838

105.570.598.351

(4.e7s.618)

2015VI\D

30.251.547.856

75.319.129.088

(78.se3)

Nguoi l6p:

Nguydn ThlQuj,nh Tr6mPho Gidm d6c pha trach Ke toan

Ngdy 30 th6ng 03 ndm2017

Huj'nh KimGidm d6c Tdi c

WnCharles B.eattyT6ng Gidm ddc

t5

Cdc thuy€t minh tlfnh kim ld bQ phQn hqp thdnh cia bdo cdo tai chinh ri€ng nay

C6ng ly C6 phin Bio hi6m AAA MAu B 09 - DNPNTThuy6t minh b6o crio tiri chinh ri6ng cho nim k6t (Ban hdnh kdm theo th6ng tuthfc ngiy 31 thring 12 nilm2016 232/2012/TT-BTC ngay 28 thdng 12 ndm

2012 cua Bd Tdi chinh)

C6c thuy6t minh ndy ld bQ phan hgp thdnh vd cAn dugc clgc d6ng thdi v6i b6o crlo tii chfnh ri€ng <finhkdm.

A 1. Dcrn vi b6o crio

A (a) Hinh thrfrc sO hfru viin

Cdng ty C6 phAn Bio hi6m AAA ("C6ng ty") ld c6ng ty c6 phAn dugc thdnh lflp tai Vi6t Nam theo Gi6yphdp Thdnh l6p vd Ho.4t dQng s6 30/GPiKDBH do B0 Tdi chinh ("BTC") c6p ngdy 28 thSng 2 ndm2005

A vd sau ct6 tlugc cli€u chinh 6n gAn <t6y nh6t theo Gi6y phdp Thdnh - lSp vi Hoat dQng sd

30/GPDClS/KDBH ngdy 9 th6ng I ndm2017 do BTC c6p.

A (b) Ho4t ilQng chfnh

C6c ho4t dQng chfnh cira C6ng ty ld cung cdp circ sAn ph6m bdo hi6m phi nhdn tho vd thgc hiQn c6c

A ho4t tlQng dAu tu.

A (c) Chu k! ho4t rlQng kinh doanh th6ng thulng

Chu kj hoat dQng kinh doanh thdng thudng ctia Cdng ty nim trong ph4m vi I 2 th6ng.

A (d) Ciu trric Cdng fy

Taingdy3l th6ng 12ndm20l6vd20l5,Cdng ty c62c6ngtycon, nhusau:

' C6ng ty C6 phan n6t egng sin An.Giang: Edy ld m6t c6ng ty cd phAn du-o. c thdnh l6p theo Gi6yChr?ng nhdn Ddng \y finn doanh sti IOOO9+SO 52 ngity 6 thilng3 nim 2008 do Sd KC hoach vd Dautu tinh An Giang c6p vd sau d6 duo. c didu chinh theo Gi6y 9firing nh6n Edng kf Kinh doanh ngdy5 th6ng 2 n5;m 2012. Cic ho4t d6ng chinh crja c6ng ty ld dAu tu vd kinh doanh cric dq an UAt agng

A san.

' C6ng ty Co phin Giai ph6p C6ng nghd Thdng tin Tdi chfnh Thi€n Lang: Ddy ld m6t cdng ty cd phAntlugc thdnh l4p theo Gi6y C.hring nh4n Ding lqi Kinh doanh s6 OtOZZllgg5 ngdy 25 ih6ng9 ndm2007 do Sd K.5 ho4ch vd Diu tu Thdnh pnaHa NQi c6p. C6c ho4t dQng chinh cria cOng ty ld cungc6p c5c dich vu cdng ngh6 th6ng tin trong linh vgc dich vu tdi chinh.

Tai ngdy 3l th6ng 12 ndm 2016, Cdng ty c6 mQt (l) HQi sd chfnh, mQt (l) vdn phdng giao dich chfnhvd 48 chi nhrinh tii cactinh vd tftal piO

",iu viCt Nam (3 1ltzl20t5: m6J (l) Hgi sd chinh, m6t (l) v6n

phdng giao dich chfnh vd 50 chi nh:inh).

A Tai ngdy 3l th6ng 12 ndm 2016, Cdng ty c6 470 nhdn vi€n (31112/2015: 624 nh6n vi€n).

t6

C6ng ty CO phin Bio hi6m AAAThuy6t minh b{o c{o tii chfnh ri0ng cho nIm k6tthrlc ng]ry 31 thring 12 nim20l6 (titip theo)

MiuB09-DNPNT(Ban hdnh kem theo th6ng tur

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua BA Tdi chinh)

2. Ctr sO l$p brio c6o tiri chinh

(a) Tuy6n b6 vdituffn thri

86o crio tdi chfnh ri€ng tlugc l{p phir hqp v6i c6c ChuAn mpc K6 to6n ViQt Nam, Ch6 d9 K6 toiin DoanhnghiQp Vi6t Nam, Th6ng tu s6 2]2l20l2iTT-BTC ngdy 28 thing 12 ndm2012 ("Thdng tu 232"\ do BQTdi chinh ban hdnh ud Hu6'ng din kt5 toiin iip dpng tt6i v6i doanh nghiQp bao hi€m phi nhan thq, doanhnghiQp trli bio hi€m vd chi nh6nh doanh nghiQp b6o hi€m phi nhdn tho nu6c ngodi vd c5c quy tlinh ph6pl;f c6 li6n quan d6n viQc lap vd trinh bdy brlo c6o tai chinh.

C6ng ty cfrng ldp. vd ph6t hdnh ri€ng r€ brio c6o tdi chinh hgp ntr6t. OC c6 th6ng tin ttAy ctri vd tinh hinhtdi chinh hgp nh6t, k$ qua ho4t ct6ng kinh doanh vd luu chuy6n ti€n t9 ho.p nh6t cria bdng ty, biio ciiotdi chfnh ri€ng ndy cdn dugc dgc cirng v6i b6o c6o tdi chfnh hqp nh6t cria COng ty.

(b) Ccr s& tlo lulng86o c6o tai chinh ri€ng, ngoai trir b6o c6o luu chuyiin ti6n tQ ri€ng, duo. c l4p tr€n co sd d6n tich theonguy€n tic gi6 gi5c. 86o c6o luu chuy6n tiAn tQ ri€ng <lugc lap theo phu*g fnap girin titlp.

(c) Ky k6 torin nim

K' k6 to6n nim cria C6ng ty bat dAu tu ngdy I th6ng I vd k6t thric vdo ngdy 3 1 thitng 12.

(d) Don vi ti6n tQ k6 toin vi trinh bdry brio crio

Don vi ti6n tQ k6 to6n cria Cdng ty ld Ddng ViQt Nam ("VND"), cfrng ld rlon viti€n t9 duo. c sri dung chomuc dfch l6p vd trinh bdy biio c6o tdi chinh.

t7

COng.ty CO phin Bio hi6m AAAThuy6t minh brio crio tiri chinh ri6ng cho nIm k6tthric ngiry 31 thing 12 nim 2016 (ti6p theo)

3. T6m tit nhnng chinh srich kti torin chri y6u

Sau tl6y ld nhftng chinh srich k6 to6n cht y6u dugc C6ng ty 6p dgng nh6t qu5n trong vi6c lap b6o c6o tdichinh ndy.

(a) Cic giao dich blng ngogi tp

C6c giao dlch bing c6c don vi ti€n kh6c VND trong ndm tfugc quy tl6i sang VND theo fj giri x6p xi rj,giri thr,rc t€ tai ngdy giao dich.

C6c khoin mgc tdi sin vh nq phii trn c6 ggc bing don vf ti€n tQ khSc VND du-o. c quy <l6i sang VNDtheo ty gi6 trung binh cria fj'gi6 mua chuy6n khoin vd tj'girl b6n chuy6n khoin cia ngdn hdng thuongmai noi C6ng ty thudng xuy€n c6 giao dich tai ngdy k6t thfc lcj, k6 torln ndm.

fit ca ciic khodLn ch€nh lQch t! gi6 hdi do6i duoc ghi nhdn vdo b5o c6o kt5t qui hoat d6ng kinh doanhri€ng.

(b) Tidn vi cic khoin tucrng tlucrng tiiin

Ti€n bao g6m ti€n m[t vd ti6n grii ngdn hdng kh6ng k] han. C6c khoin tuong duong ti€n ld c6c khoinil6u tu ngdn h4n c6 tinh thanh khoin cao, c6 thC de ddng chuy6n eOi tnann mQt luong tidn x6c ttinh,kh6ng c6 nhi€u rrii ro vd thay tt6i gi6 tri vd duo. c sri dung cho muc clich illp rmg cril Jam ttit ctri ii6nngdn han hon ld cho mgc <lfch tl6u tu hay ld ciic muc ttich khric.

(c) Cfc khoin tlffu tu

(, Ddu tr nim gifr itdn ngdy ttrio hgn

Diu tu.nim gifr diin ngdy tlio h4n ld.crlc khoin dAu tu mir Ban Gi6m tl6c cria Cdng ty du tlinh vi c6 khining nim gifr d6n ngiy d6o han. Diu tu nim gift <tt5n ngdy drio han gdm ti6n grii ngAn hdng c6 kj, han.C6c kho6n tliu tu ndy tlugc ghi nh{n theo gi6 g5c trt di c6c khodn d1r phdng phai tnu kh6 dbi.

(it) Dia tw vdo ctic c6ng tu con

Cho mgc <lich l{p c6c bfio crlo tdi chfnh ri€ng niiy, c6c khoin dAu tu vdo c6c c6ng ty con du-o. c ghi nh6nban tliu theo gi6 g6c bao g6m gi5 mua vd c6c chi phf mua c6 li€n quan truc tit5p.

-Sau ghi nhin f,an Aau,

c6c khoin dAu tu ndy tlugc xric clinh theo gi6 g6c irtr di dg phdng giarn gia AAu tu. D1r phong gidm giriclAu tu tlugc ldp khi tlon v-i nh4n tliu tu ptrZt sinn 15, ngo4i trri truong rrqp ldroan lo ao'Oa niti lrong?uki6n cira Cdng ty khi quyt5t dfnh dAu tu theo Th6ng tu saZZgtZoOqnf-rifC ngdy 7 th6ng 12 nam ZIOOS("Th6ng tu 228") do BTC ban hdnh vd^ Th6ng tu s6 89/2013/TT-BTC ngdy 28 th6ng 6 ndm 2013("Thdng tu 89") do BTC ban hdnh sria <16i, b6 sung mOt sii didu cria Thdng iu 228. Theo d6, mric trfchlap du phong bing t6ng vr5n g6p thuc t6 cta c6c pEn ta! t6 chric kinh t6 t; (-) v6n chri sd hftu thuc c6nhdn (x) v6'i d lQ v6n dAu tu cira C6ng ty so v6i t6ng v6n g6p thyc t6 cira cilc bdn tai td chirc kinh t6 taingdy b6o crio. Dy phong gi6m girl dAu tu <lugc hodn ntr0p t<tridcrn vi nh4n tl6u tu sau tl6 tao ra loi nhu6nei3 bU trt cho c6c khoin 15 da,duo. c l6p du p.hdng tru6'c kia. Khoin dg phdng chi clugc hodn nhfp trongpham vi sao cho gi6 tri ghi s6 cria khoin tliu tu kh6ng vuot quri gie tii ghisd cta chring tni gia A;n[kh6ng c6 khoin dy phdng ndo dd <lu_o. c ghi nh4n.

MAuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cua Bd Tdi chinh)

l8

Cdng ly CA phAn Bio hi6m AAAThuy6t minh brio c6o tiri chfnh ri6ng cho nim k6tthric ngiry 31 thring 12 nim 20f6 (ti6p theo)

MAuB09-DNPNT(Ban hdnh kim theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng I2 ndm2012 cua BO Tdi chinh)

(ii, Dfru tw gtip vdn vdo cric don v! khtic

DAu tu vdo ciic c6ng cg vrin chri so hfru cria c6c don vi kh6c clu-o. c ghi nhfln ban cliu theo gi6 g6c baogdm gi6 mua v1 crlc chi phi mu1 c6 li€n quan trgc ti6p. Sau ghi nhfn ban dAu, cric khoAn ttiu tu naydugc x6c dfnh theo gi5 g6c trir tli dy phdng gihm gi|khoin dAu tu. Dy phdng giim giri dAu_tu duqc hpkhi tlon vi.nh{n dAu tu ph6t sinh 16, ngoai trir trudng hgp khoin 16 d6 da nim trong dg kitin cta C6ngty khi quyiit dinh ttiu tu theo Th6ng tu 228 vd.Thdngtu.gq. theo d6, mirc trich lf,p dg phdng bing tdngv6n g6p thuc t6 cria c6c. b€n tai t6 chirc kinh tti trtr (-) v6n chir sd hfiu thuc c6 nhdn (x) v6i tj. le v6n dAutu cia C6ng ty so v6i t6ng vdn g6p thr.rc t6 cia c6c b€n tai t6 chfc kinh t6 t4i ngdy b6o c6o. Dg phdnggi6m gi6 dAu tu duoc hoin nhflp khi don vi nhan dAu tu sau d6 tao ra lo-i nhuAn AaUl trir cho c6c lnoan15 daduqc l0p du p.hong tru6c kia. KhoAn dg phdng chi clugc hodn nh4p trong pham vi sao cho giii trighi s6 cira khoAn ddu tu khdng vugt qu6 gi6 tr! ghi s6 cria ciic chring khi gi6 ttinh kh6ng c6 kho6n duphdng ndo tli tlugc ghi nh6n.

(d) Cic khoin phii thu

C6c khoin phii thu ve ngp ddng bio hi6m vd c6c khoiin phii thu khric <luoc phin rlnh theo giri g6c tritcli du phdng phii thu kh6 ddi.

n_u gfOle 9fc tn91n q!1i tnu kh9 ddi tfusc ghi nh-0n dua tr€n tinh trang qu6 han cta c6c khoin ns ho{ccdc kho6n 16 dg ki€n <t6i vdi ciic kho6n no chua d6n han, c6 th6 ph6t sinh khi mQt t6 chric kinh tt5 bl ph6sin ho{c thanh lj; ho6c ddi tugng vay no m6t tich, b6 tr6n, ctang bl truy t6, d ti, chd thi hdnh 6n ho4ccl6 qua doi.

Du phdng c6c khin phii thu kh6 ddi dga tr€n tinh tr4ng qu6 h4n dugc l6p theo Th6ng tu 228 nhu sau:

Tinh trgng qud hgn

Tir s6u (06) th6ng diSn du6i mdt (01) ndmTir mQt (01) n6m d6n du6i hai (02) ndmTir hai(02) ndm tt6n du6i ba (03) ndmTir ba (03) ndm trd l6n

Vigc lap dg phdng phii thu kh6 ddi dua tr€n c6c khoin t6 Og t<i6n eOi vOi nhirng khoin ng trong handuo. c quyt5t einn U-Oi Ban Gi6m d6c C6ng ty sau khi xdt At5n ilna ndng thu nOi cria"cac khoin nq ndy.

T! lQ dqr phbng

30%50%70%

100%

(e) Chi phfhoa h6ng chua phin b6

Chi phf hoa hdng cho ho4t d6ng kinh doanh bAo hi6m g6c vd nhdn t6i bio hi6m dugc ghi nhdn vd phdnbd theo phuo-ng ph6p trfch lap dU phdng phi bio hi6m chua duo-c hudng duoc trinh bey trong fhuy6tminh 3(m)(i). SO du cria chi phi hoa hdng chua phAn b6 tai ngiy brio c-6o pitan ann chi phi fr'ou nOngtuong ring v6i doanh thu phi bio hi,3m chua dugc huong.

l9

C6ng.ty C6 phin Bio hi6m AAAThuy6t minh b6o c6o tdri chinh ri6ng cho nim k6tthrfic ngiy 31 thring 12 nim 20f6 (ti5p theo)

MiuB09-DNPNT(Ban hdnh kdm theo thong tu

232/2012/TT-BTC ngay 28 thang I2 ndm2012 cua BA Tdi chinh)

(f)

(t)

Tdri sin cii Apn hiru hinh

NguyAn gid

Tdi sin cO Oinn hfru hinh ctugc th6 hi6n theo nguy€n gi6 trir tti gi6 tri hao mdn lfry kti. Nguydn gi6 tdisin cd dinh hfru hinh bao g6m giri mua, thu6 nh6p t hiu, c6c loai thu6 mua hdng [hong noan hi ua .niphi li€n quan trpc tit5p de tlua tai sin di5_n vi tri vi tr4ng th6i hoat ttQng cho muc dfch sri dpng da dg ki€n.C6c chi phi phrit sinh sau khi tdi sdn c5 dinh hfru hinh cld dua vho hoat dQng nhu chi phi sria chfa, biodudng vd dai tu dugc ghi nhdn vio b6o c6o k6t qui hoat tlgng kinh doanh ri€ng trong ndm md chi phiph6t sinh. Trong c6c trudng hgp c6 thti chfng minh mdt c6ch 16 rdng ring cac nroan chi phi ndy l^dmting lgi fch kinh t6 trong tuong lai dg tinh thu du-o. c ttr vi6c sft dgng tli san cO ainn hfu hinh vugt trdnmric ho4t cl6ng ti6u chudn theo nhu tt6nh gi6 ban ddu, thi c6c chi phi ndy dugc v6n ho6 nhu mQt khodnnguy€n gi6tdngth€m cia tdi sAn cd clinh hiru hinh.

(i, KhAu hao

Kh6u hao tluoc tinh theo phuong ph6p ttuong thing dua tr€n thdi gian hfru dgng u6c tinh cria tai sin c6<tinh hfru hinh. Thdi gian hfru dung u6'c tinh nhu sau:

. n6ng cAp tdi sin thu€r thiet bi m6y vi tinh. phuong tiQn vfln chuy€n. thiCt bf v.an phdng. tdi sin cd dinh htu hinh kh6c

4 n6m4-5ndm

6-10ndm3-5ndm

4-15ndm

(g)

(i)

Tii sin cO ilinh vd hinh

Quyin sft dqtng itiit

Quydn sir dgng d6t bao g6m quydn su dpng a6t *ran chuyi5n nhuo.ng hgp ph6p vd duo. c thti hi€n theonquy€1gi6. Nguy6n giri ban tfAu cfra quydn str dgng d6t bao g6m giri mua vd cric chiphi li6n quan tructi6p t6i viQc c6 duo. c quy€n st dqng tt6t. Kh6ng trfch kh6u hao cho quydn su dgng d6t vd thsi h4n.

(it) Phin mim mdy vi tinh

Gi6 mua cfia phAn m€m m6y vi tinh m6i md phin mdm ndy kh6ng phni Id mQt bQ phdn gin t<tit vo'iphincring c6 li6n quan thi ducr. c vdn h6a vd h4ch to6n nhu tdi sin

"O Ainfr v6 hinh. ptrAn ri'em mriy vi tinh

clugc tfnh khau hao theo phuong phrip rtudng thing trong vdng 3 drSn 4 ndm.

(h) Chi phi xAy dgng co bin d& dang

!.nj nfi xdy dvng co bdn dd dang ph6n rlnh cric phAn m€m m6y vi tinh chua hodn t6t cai ddt. Kh6ng tinhkhdu hao cho x6y dgng co bin dd dang trong qud trinh cdi d{t.

20

Cdng ly Cit phAn Bio hi6m AAAThuy6t minh b6o c6o tiri chinh ri6ng cho nim k6tthrlc ngdry 31 thring 12 nim 2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngqy 28 thdng I2 ndm2012 cila BA Tdi chinh)

(i) n6t eQng sin tlAu tu

nfu dpng sdn tliiu tw nim gifr chdr tdng giti

e6t ttgng sin dAu tu nim gifr chd 1.5ng gi6 <lugc phin 6nh theo gi6 goc trir tli crlc khoAn giim gi|tri theo

gi6 th!trudng. Gi6 tri ghi sd cria bAt dQng sin dAu tu nim gift chd tinggi6 s€ duo_c ghi gi6m n6u c6 bingchring cho th6y gi6 thi truong cira b6t.dQng sin dAu tu giim xu6ng th6p hon gi6 tri ghi s6 cria b6t Aqngsin ndy vd gi6 tri khodn t6n thdt c6 th6 dugc x6c <linh mQt cilch dilngtin cAy. Kho6n ghi gi6m girl tri criab6t d6ng sdn ctAu tu nim giir cho tdng giri dugc tfnh vdo giri vOn b6iA6ng s6n <tAu tu.

Chi phi tri truri'c diri h4n

COng cqt vd dyng cy

C6ng cg vd dgng cu bao gdm c6c tdi sin -Cdng

ty nim gif de su dung trong qu6 trinh ho4t rl6ng kinhdoanh binh thuong, vdi nguydn giri cia m6i tai s6n th6p hon 30 tri€u VND vd do d6 kh6ng At OiAu tiqnghi nh4n ld tdi sin cd dinh theo quy tlinh hi€n hdnh. Nguydn girl cfia cdng cq vd dung cp ducr. c ph6n b6theo phuong ph6p duong thing trong thd'i gian tir 1,5 d6n 3 nim.

(k) Cric khoin phii tri vi; trgp tl6ng bio hi6m vdr phii tri khric

Cric khoin phii tri vC trgp <l6ng b6o hi6m vd phdi tr6 kh6c thti hiQn theo giri g6c.

(D Dq phdng

MQt khoin dg phdng tlugc ghi nhfln n6u, do k61 qui cira mqt sg kiQn trong quri khri, C6ng ty c6 nghTavg phrip lf hiQn t4i hodc li6n tl6i c6 th€ u6c tinh m6t crich tLing tin c6y, vd ch6c chin s€ ldm giim sritc6clgi ich kinh t6 trong tuong lai d6 thanh to6n ciic inoan ncr phii tri do nghia vu d6. Khodn dir phongdugc x6c dinh bing c6ch chi6t kh6u dong ti€n du ki6n phni tri trong tuong lai vdi tj' lQ ctri6t ttr6u truO.Ithui5 phin 6nh drlnh gi6 cua thi trudng O tnOi di6m hiQn tai v€ gi6 tri tncrigian cria tien vd rrhi ro

"u tne

cria khoin ng <16.

Dqr phdng trq ciip thili vipc

Theo.86 lu6t Lao ttQng ViQtNam, khinhdn vi6n ldm viQc cho cdng ry tn n thSng trd l6n ("nhdn vi€nttri <tiAu ki€n").tu nguyQn ch6m dut hqp ddng lao clgng cta minh t[l ten su dqng lao ddng ph6i thanhtoiln ti€n trq c6p thdi viQc cho nhdn vi€n d6 tinh dua ti€n sO nim ldm vigc vd *,i" loong tluitnOi Oie.th6i vi€c cta nhdn vi€n d6. Dg phdng trg c6p th6i vi6c duoc ldp tr6n co sd muc luong hi€n tai cria nhdnvi€n vd thdi gian h9 ldm vi6c cho C6ng ty.

Dy phdng trg c6p th6i viQc phii tri cho nguo'i lao tlQng ttri di6u ki€n tai ngdy 31 thrlng 12 n6m Z0t6tluo. c tfnh dua tr€n s6 ndm ldm vi€c cria ngudi lao dQng, ld t6ng s6 nim ldm vi6c cria nguo'i lao cl6ng trtili s6 ndm md ngudi lao dQng tham gia vd ctOng g9p vdo bio hiEm th6t nghifp t'heo luflt vd quy itinh-hipnhdnh vd khoing thdi gian md Cdng.ty datrhtro.cdp th6i vi€c (nt5u c6) vd tidn lucrng binh qu6n cfia ngudilao ddng trong 6 thilng trudc khi ktit thric kj,k6 torin n6m.

0)

21

Cdng.ty CO phin Bio hi6m AJ{AThuy6t minh b6o crio tdri chinh ri0ng cho nlm k6tthrlc ngiry 31 thring 12 nlm 2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kim theo th6ng tu

232/2012/TT-BTC ngdy 28 thang I2 ndm2012 cua 86 Tdi chinh)

(m) Dq phdng nghi$p vB

Du phdng nghi€p vg dugc l6p theo ciic quy <linh vd hucrng din trong Th6ng tu s6 12512012/TT-BTCngdy 30 thingT ndm2012 ("Thdng tu 125") do BTC ban hdnh hu6ng d6n chi5 d0 tdi chinh AOi vO'i doanhnghiQp bio hi6m, doanh nghiQp t6i bio hi6m, doanh nghiQp m6i gidi bAo hi€m vd chi nhiinh doanh nghiQpb6o hi6m phi nh6n thg nu6c ngodi vd Cong vdn sO qOntef C- QLBH ngdy 30 th6ng 3 nim 2015 ("-6ngvdn4077") do BTC ban hdnh chAp thudn phuong ph6p tinh dp phong nghi€p vp b6o hi6m cria C6ng tytii ndm 2015. DU phong nghiOp vp cta C6ng ty bao g6m:

O D1r phitng ph[ chwa ctuqc huhng

Du phdng phi chua duoc hudng ld khoin dg phdng cho ph6n phi b6o hi€m tuong r?ng v6i phAn rii rom.a Cpng ty phei grinh chiu sau ngdy brio crio vd dugc h4ch to6n ld mQt khoin ng phAi tri trong bAng cdnddi ke to5n. Du phdng phi chua tlugc hudng ctugc tinh theo phuong ph6p hQ s6 cira rhoi h4n hqp d6ngbdo hi6m dga tr€n tjz 19 phf b6o hii5m chua duo. c huong theo phuong phip mOi ngity (11365) ngo4i trts6n phAm b6o hi6m Du ng tin dpng ("LPl"). Dg phdng phi cirua Ouo. c nuOng cno'ran phAm LFI du-octinh to6n sri dpng phuong phfp 78 theo hu6ng d6n trong C}ngvdn 4077.

Dg phong phf chua tlugc hu6ng ducv. c tfnh toiin vdL hinh bdy ri6ng cho phf bdo hi6m g6c vd nh4n trii bdohi6m vd cho phf nhugng t6i b6o hi6m.

(ii) Dqr phitng bAt mudng

Dg phdng bOi thuOng bao gdm dy phdng b6i thuong cho tdn th6t da du-o. c th6ng b6o nhung chua duocgini quyt5t vi du phdng bdi thuong tho .7" t6n th6t Ja ptat sinh nhung cirua th6ing b6o.

Du phdng bdi thudng cho ton th6t da ph6t sinh nhung chua dugc gi6i quy6t ld s5 tiAn bdi thudng u6ctinh cho tirng vs t6n th6t thuQc tr6ch nhi€m b6o hi6m.de th6ng b6o troac Aa veu cAu b6i thuong tt6ringdybrio c5o nhung chua duoc giii quy6t, trtr tti khoin tiAn dd thanh to6n cho y6u cAu b6i thudng-ndy.

"C6c t6n th6t de phrlt sinh nhung chua th6ng b6o" ("IBNR") ld crlc tdn th6t da phrit sinh nhung chuadugc th6ng b6o cho c6ng ty bio hi6m t4i ngdy b6o c6o. Dg phdng IBNR rlu-o. c trich l6p theo hudg dintrong C6ng vdn 4077 v6'i t! lQ 3%o cia doanh thu phi bio hi6m git lai trong ndm tdi chfnh (2015: t%).

Dg phdng b6i thud'ng duoc tinh to6n vd trinh bdy ri€ng cho ho4t ddng kinh doanh b6o hitim g5c, nhAnt6i bio hiiSm vd cho nhuong t6i b6o hiilm.

(iit) Dqt phitng dao ilQng ldm

Dg phong dao il6ng l6'n tlugc trich l6p cho d6n khi qu! dg phong ndy <l4t 100% phi b6o hidm gif lsi criandm tdi chinh hi€n hdnh vd duoc trfch ldp dua tr€n doanh thu phf b6o hirSm gift lai vd kinh nghiem ciaBan gi6m di5c C6ng ty vd dr liQu qu6 t<hri. theo ChuAn .u" 16 toSn Vi€t N-am io tq - Hapione gaohiiSm ("VAS 19"), c6c y6u cAu ddi-boi thuong phat sinh tt c6c hgp d6ng bio hi€m khong ta" tiital trro'ittiiSm $p bilo ciio tai chinh thi kh6ng cAn thGf phii trich lflp du ihOng. Tuy nhi€n, eO rai chinh hignchua ban hdnh c6c huong.dSn chi titit cho vi6c 6p dpng VAS l9 ndn d[ phdng dao <l6ng l6n dugc Congty trfch l{p theoiu6ng d6n trong C6ng vdn 4077 thr'n ty lC 1% doanh^thu p'hi Uao'ni"ern giir l4i trongndm tdi chfnh (2015: l%).

22

C6ng.ty CO phin Bf,o hi6m AAAThuy6t minh bio c6o tiri chinh ri6ng cho nim kdtthfc ngiry 3l thing 12 nim 2016 (ti6p theo)

(n) Viin cd phin

(t) Cd phiifu phi th6ns

C6 phi6u ph6 th6ng <lugc ghi nhf,n bing mQnh gi6. Chi phi ph6t sinh li€n quan truc ti6p di5n vi€c ph6thinh c6 phi€u, trt tli inh hudng thu6, dugc ghi gi6m vdo th4ng du v6n cd phdn.

(ii) Thfing du vdn cO phin

Khi nhdn du-o. c v6n tir c6c cdd6ng, ch6nh l€ch giira gi6 phithinh vd m6nh giri c6 phitiu tluoc ghi nhinvdo tdi khodn th{ng du vtin c6 phin trong v6n chri sd h[u.

(o) QuI dU trir bit buQc

Qu! du trn b6t buQc tlugc trfch.lfp hdng.ndm tir loi nhufn sau thu6 theo rj, l€ 5% vd duo. c trich l6p chodtin khi s6 du cria 9yl du trfr b6t buQc bing l0% vdn.diAu lQ cua C6ng ry. Qug du trfr bit buQc kh6ngdugc ph6p phdn phdi vd duoc ghi nh4n nhu ld m6t phAn cria vdn chri sb hfru.

(p) Phin lopi cic c6ng cg tiri chinh

Nhim mgc tlich duy nh6t ld cung cip citc thong tin thuy6t minh vd tdm quan trong cta cric c6ng cu tdichinh tt6i v6'i tinh hinh tdi chfnh vd i<tit qui troat egng linh doanh cfia C6ng ty vdlinh ch6t vd ili" AOrti ro phrit sinh ttr c6c c6ng cu tdi chfnh, Cdng ty phdn lo4i c6c c6ng cu tdi chfnh nhu sau:

(i) Tdi sdn tdi chinh

Tdi san tdi chinh dqoc xac dinh theo gid tri hqp ly th6ng qua Bdo cdo kiit qua hoqt d|ng kinh doanh

Tdi sin tai chfnh du-o. c x6c clinh theo gi6 tri hqp ly th6ng qua 86o c6o k6t qud hoat dQng kinh doanh ldmQt tdi sin tdi chinh th6a m6n m6t trong c6c di6u ki6n sau:

' Tdi sin tdi chinh duo-c ph6n lo4i vdo rh6m nim gif dC kinh doanh. Tdi s6n tdi chfnh cluoc ph6n loaivdo nh6m n6m gi[ ee tinn doanh, n6u:

- tdi sin duo. c mua chri y6u cho muc dich b6n lai trong thdi gian ng6n;

- c6 bing chr?ng vA viQc kinh doanh c6ng cp tl6 nhim muc dfch thu loi ngin han; hodc- gQng cg tdi chinh phrii sinh (ngo4i trir ciic cdng cg tdi chinh ph6i sinh duo. c xiic dinh ld mQt hqp

tl6ng b6o l6nh tdi chinh hodc mdt cdng cu phdng ngira rui ro hiQu qu6).

' Tai thoi cti6m ghi nh4.n ban dAu, C6ng ty xi5p tdi sin tdi chinh vdo nh6m phin 6nh theo girl tri ho.p l!thdng qua 86o c6o k6t qui hoat rl6ng kinh doanh.

Cdc khoan cldu tu ndm gift d€n ngay ddo hqn

Crlc khoin tliu tu nim gift di5n ngdy d6o han ld crlc tdi s6n tdi chfnh phi ph6i sinh v6i cdc khoin thanhto6n c6 clinh hodc c6 thd x6c dinli vd c6 kj,d6o hsn cti Ainn md C6ng ty c6i dinh vd c6 kh6 ndng gifid6n ngdy d6o h4n, ngo4i trti:

' cfrc tai sin tdi chinh md tai thoi <ti6m ghi nhan ban <liu itd <lugc C6ng ty x6p vdo nh6m xilc ctinh theogi6 trf hgp lf th6ng qua 86o c6o k6t qu6 ho4t rt6ng kinh doanh;

' cfic tdi sin tai chfnh dd ducv. c c6ng ty xtip vdo nh6m sin sdng d6 brin; vd' citc tdi s6n tai chinh th6a mdn dinh nghia vA cric khodn cho vay vd ph6i thu.

^a/a

Mfiu B 09 -DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua BA Tdi chinh)

COng ty CA ph6n Bio hi6m AAA MiuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cua BA Tdi chinh)

Thuy6t minh b6o c6o tii chinh ri6ng cho nim k5tthrlc ngiy 31 thing 12 nim 2016 (ti6p theo)

Cdc khoan cho vay va phai thu

C6c khoin cho vay vd phii thu ld c6c tai sin tdi chinh phi ph6i sinh v6i c6c khoin thanh to6n cO ainnho{c c6 th6 x6c dinh vd khdng dugc ni6m y6t trCn thi trudng, ngo4i trir:

' c6c khoin md C6ng W c6 j,tlinh b6n ngay hodc sE b6n trong tuong lai gin tlugc phdn loai ld tdi sinnim gifr vi mgc tlfch kinh doanh, vd cilc lo4i md t4ithoi rli6m ghi nhfln ban clAu dugc Cdng ty x6pvdo nh6m x6c clinh theo gi6 trf hqp l1i th6ng qua 86o crio k€t qud ho4t <lgng kinh doanh;

' c6c khodn tfuo. c C6ng ty *6p vdo nh6m sin sdng ee Uan t4i thoi di€m ghi nhdn ban dAu; hodc

. c6c khodn md ngudi nim gifr c6 thii khdng thu hdi rtu-o. c phAn lon gi6 tri tt6u tu ban ctAu, kh6ng phdido suy gi6m ch6t lugng tin dung, vir cluo. c phAn lo4i vio nh6m sEn sdng di5 brin.

Tdi san tdi chinh s&n sdng ae nan

Tii sdn sin sdng Ae Uan ld c6c tdi s6n tdi ch(nh phi ph6i sinh du-o. c x6c tlinh ld sin sdng d6 b6n ho4ckhdng <luo. c phdn lo4i ld:

' chc tdi sin tai chinh xiic dinh theo gi6 tri ho.p llf th6ng qua 86o c6o k6t qud ho4t d6ng kinh doanh;

. circ kho6n ddu tu gifr ttiin ngdy ttrio han; ho{c

. cic khodn cho vay vd phii thu.

(it) Nq phdi trd tdi ch[nh

Nq phai tra tdi ch{nh ilrqc xdc dlnh theo gid tri hqp Iy

Nq phni tri tai chfnh duoc x6c clinh theo gi6 tri hqp ly th6ng qua 86o c6o ktit qun hoat cl6ng kinh doanhld m6t khodn ng phii trd tii chfnh th6a m6n m6t trong ciic di€u kiQn sau:

' Ng phii tri tdi chinh cluoc phdn lo4i v.io ltrom nim git Aii tinn doanh. M6t khoin ng phii trd taichfnh duoc phdn logi vdo nh6m ndm gifr tt6 kinh doanh n6u th6a mdn mQt trong c6c tli€u ki6n sau:

- duoc t4o ra chri y6u cho muc tlich mua l4i trong thdi gian ngin;

- c6 bing chring v€ vi6c kinh doanh cdng cp d6 nhim mgc dfch thu lo-i ngEn han; hodc

- "Qng

cp tdi chinh ph6i sinh (ngo4i trir c6c c6ng cr,r tdi chinh ph6i sinh dugc xilc dlnh ld m6J hgptl6ng b6o lanh tdi chinh ho[c mQt c6ng cu phdng ngria rui ro hi€u quA).

' Tai thd'i <ti€m ghi nhfln ban dAu, Cong ty xt5p nq phii tri tdi chinh vdo nh6m phin 6nh theo gi6 trihsp ly thdng qua 86o c6o k6t qui ho4t <lQng kinh doanh.

Nq phdi tra tdi chfnh duqc xdc dinh theo gia triplfin bd

C6c khoAn ng phii tri tai chinh khdng <luoc ph6n loai ld no phii tri tdi chinh duo-c x6c rlinh theo gi6trihsp ly th6ng qua Bilo crio kt5t quA hoat d6ng kinh doanh sc clugc ph6n loai ld nq phdi tri tdi chinh?uqcxric tllnh theo giri tri ph6n b6.

Vi€c phdn lo4i crlc c6ng cu tdi chinh k6 tren chi nhim mgc ilich trinh bdy vd thuy6t minh vd khdng nhimmuc dich m6 tA phuong ph6p xiic clinh gi|tri cf,a chc cdng cp tdi chinh. Cric chfnh s6ch kt5 todn vd x6c<linh giri tri cria cilc cdng cu tdi chinh du-o. c trinh bdy trong c6c thuy6t minh li€n quan kh6c.

24

C6ng ly C6 phin Bio hi6m AAAThuy6t minh brio c6o tii chinh ri6ng cho nim k6tthric ngiy 31 thing 1,2 nim 2016 (ti6p theo)

Mf,uBO9-DNPNT(Ban hdnh kim theo th6ng tr

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cua Bd Tdi chinh)

(q) rhu6

Thutl thu nhdp doanh nghiQp tfnh trCn loi nhu4n hoac 15 ri6ng cira ndm bao g6m thuti thu. nh4p hiQn hdnhvd thu6 thu nh4p hoin l4i. Thu€ thu nhdp doanh nghiQp d.uOc ghi nhdn trong b6o c6o k€t qui ho4t d6ngkinh doanh ri6ng ngo4i trir trudng ho.p c6 c6c khoin thud thu nh6p li€n quan cl€n c6c khoin muc duocghi nhan thing vdo v5n cht sd hfru, thi khi d6 c6c thui5 thu nh4p ndy cfrng tlugc ghi nhdn thing vdo v6nchri sd hfru.

Thui5 thu nhfp h;€n hinh ld kho6n thut5 dy kitin phii lQp dua tr€n thu nhfp chiu thu6 trong ndm, su dungc6c mfc thu6 su6t c6 hiQu lgc t4i ngdy kdt thric kj, k6 to6n ndm, vir c6c khoiin tti€u chinh thu€ phii n6pli6n quan d6n nhfrng ndm trudc.

Thu6 thu nh$p hodn lai dugc tinh theo phuong phSp bing cdn d6i k6 torln cho c6c chdnh l6ch tam tho'igifra gi6 tri ghi s6 cho mr,rc dich b6o c6o tdi chinh vd gi6 tri st dpng cho mpc dich tfnh thu6 cria c6ckhodn muc tdii sin vd no phii trh. Gi6 tri cria thu€ thu nh{p hodn l4i tlugc ghi nh4n dua tr€n c6ch thr?cdg ki6n.thu hOi noac thanh to6n gi6 tri ghi s6 cua cric khoin muc tdis6n vd nq phaitri su dung cric mfcthutS su6t c6 higu luc hopc co bin c6 hi€u lyc t4i ngdy k6t thfc kj,ki5 toan narn

Tdi s6n thui5 thu nh6p hodn lai chi cluqc ghi nhdn trong phgm vi ch6c chin c6 chi loi nhudn tinh thu6trong tuong lai di5 tdi sin thu6 thu nh{-p ndy c6 thiS sir dung duo-c. Tdi sin thut5 thu nh4p hoin lai duocghi gi6m trong ph4m vi kh6ng con ch6c chin ld c6c lgi ich vd thu6 li€n quan ndy s€ sri dung rlugc.

(r) Doanh thu phi bio hi6m

Doanh thu phi bAo hi6m duoc ghi nh6n theo cilc quy tlinh trong Nghi dinh sO Z:IZOtOA{D-CP ngdy IthingT ndm 2016 do Chinh phri ViQt Nam ban hdnh, Th6ng tu 125 vd Th6ng tu sd l94l2\l4/TT-BTCngdy l7 thing 12 ndm 2014 dg g0 Tdi chinh ban hdnh nhim sua eOi.va b6 sung m6t sd ili€u cria Th6ngtu 125. Doanh thu phi b6o hi€m clugc ghi nh0n khi hgp d6ng bio hitim c6 hiQu lsc (khi rrii ro b6o hi6ri

fyB'c x.ac l{p)-cho ho4t ctQng kinh doanJr bAo hi6m g6c hodc khi nhfln dugc x6c nhdn thanh toiin trii bAohi€m tir c6c c6ng ty nhugng t6i bio hi6m cho hogt tl.6ng nhdn trii b6o hi6m. Khodn doanh thu ndy baog6m phi b6o hirSm phii thu di5n han vd kh6ng bao g6m doanh thu phf b6o hii5m nhdn duoc tru6c ngdyd6n han vd phi b6o hir5m phiithu biquri hgn hon 30 ngdy.

Trong trudng ho.p rti ro dd du.gc hny b6 vd hodn trd phf bno hirim ld cin thi6t, doanh thu phi bio hi€m<ta ghi nhfn clugc di€u chinh bing c6ch trir s6 ti6n hodn phf bio hiiSm phrlt sinh m6t c6ch phi hqp.

(s) Doanh thu tir ho4t tlQng tliu tu

(t) Doanh thu t*tiin ldi

Doanh thu ttr tidn ldi du-o. c ghi nhdn theo ty I€ tuong ring vdi thoi gian dga tr€n sO du gdc vd lii su6t ripdung.

(ii) Dounh thu tir cA trh"

Doanh thu tir c6 tric tluoc ghi nhdn khi quydn nhdn cd tric dugc xic l6p. CO tric bing c6 phi6u kh6ngducr. c ghi nhdn ld doanh thu.

25

C6ng.ty Cd phAn Bio hi6m AAAThuy6t minh b6o crio tiri chinh riOng cho nIm k6tthrlc ngiy 31 thring 12 nim 2016 (ti6p theo)

MfuBO9-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cua BO Tdi chinh)

(0

(i)

Ho4t ilQng trii bio hi6m

NhQn tdi bdo hi6m

Doanh thu vd chi phi li€n quan tt6n nhan tdi bio hi6m duo. c ghi nhan khi nhdn du-o. c x6c nhAn thanh to6nv6 trii b6o hi6m tir b€n nhugng t6i b6o hi€m.

Chi phi hoa h6ng nhdn t6i b6o hi€m dugc ghi nhdn theo chinh sSch kri to:in tlugc trinh bdy t4i Thuyt5tminh 3(e).

Nhwqng tdi bdo hiim

Phi nhugng t5i bio hi6m theo hqp d6ng t6i brio hidm c6 tlinh vd t6i bdo hi6m t4m thoi tlugc ghi nhdn khidoanh thu phi bio hi6m g6c nim trong pham vi th6a thufn hqp d6ng nhuong t6i b6o hiiim duqc ghinhdn.

Khoin thu hdi tir nhuong t6i bio hi6m dugc ghi nh{n khi c6 bing chr?ng hi€n hfiu vd vi6c ph6t sinh trAchnhiQm cria b€n nhdn t6i bdo hii5m.

Dganh thu hoa hdng nhugng t6i b6o hiiSm dugc ghi nhdn trong b6o c6o k6t qui hogt dQng kinh doanhri6ng theo phuong phrip trfch l6p d{ phdng phf chua duo. c hu6'ng duo. c trinh bdy tai Thuytit minh 3(m)(i).56 du hoa hdng nhuo-ng trii brio hi6m chua tlu-o. c hu6ng t4i ngdy brio ciio phdn rlnh doanh thu hoa h6ngtuong fng v6i phAn phi chua duo. c hudng.

(u) Chi phi n6i tnuAmg bio hi6m

Chi phi bOi ttruong vi chi phi gi6m dinh t6n th6t duoc ghi nhfn trong biio crio k6t qui hoat <tgng kinhdoanh ri6ng khi c6c sg kiQn ttugc b6o hiiim Tay {a. Chi phi bdi thudng, chi phi girim rlinh t6n th6iduo. cghi nh4n trong ndm tdi chinh dga tr6n s6 ti€n bdi thuong u6c tinh cu6i cirng vd cilc chi phi gi6m dinht6n th6t c6 li6n quan.

Nhf,ng thay itditrong u6c tinh chi phf b6i thud'ng (chi phi gi6m dinh t6n thSt vd bdi thuong) ph6t sinhtir viQc thudng xuydn rd soiit lai, vd ch€nh l€ch gifta cilc udc tinh boi thuong phdi tri v6i s5 tiAn thycphii thanh to6n b6i thudng bio hi€m clugc ghi nhan trong b6o c6o k6t qui troai Agng kinh doanh ri€ngtrong nim khi mi c6c u6c tfnh d6 bl thay dOi hay c5c khoiin thanh toiin tl6 tluo. c thgc hien.

Cric khorin thu ddi bdi thudng, nhu thanh lf tdi sdn t6n th6t ita xu lf b6i thuong hoflc thu rldi bdn thri bab6i hodn, dugc <llnh gi6 theo giri lri thuc t6 c6 tn'5 thuc hign clugc vd duoc ghi nhdn ld c6c khoin giimtrri cho chi phi b6ithuong bno hi6m ffong n[m.

(v) Chi phi khai thfc bio hi6m

Todn bQ c6c chi phi khai th6c bio hi6m ngoai trir chi phi hoa h6ng tir vi6c ph6t hdnh m6i ho{c t6i tuchqp d6ng b6o hiiSm dugc ghinhAn vdo b6o c5o ktit qui hoat <tQng kinh doanh ri€ng khi ph6t sinh.

(ii)

26

Cdng.ty Cd phffn 86o hi6m AAAThuy6t minh b6o c6o tiri chinh riOng cho nim k6tthfc ngdry 31 thr[ng 12 nim 2016 (ti6p theo)

Miu B 09 -DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cua Ba Tdi chinh)

(w) Cric khoin thanh tofn thu6 hoSt tlQng

Cilc kho6n thanh to6n thu€ hoat cl6ng dugc ghi nh$n trong b6o crio k6t qu6 ho4t ttong kinh doanh ri€ngtheo phuong ph6p duongthing dga vdo thoi h4n cria ho.p tl6ng thu€. Cric khoan hoa h6ng tti th '! duq-ghi nhan trong b6o c6o k6t quA hogt ttong kinh doanh ri6ng nhu ld mQt bQ phAn hqp thdnh cria tdng chiphi thu6.

Lfli tr6n c6 phi5u

C6ng ty trinh bdy l6i co bin tren c6 phieu ("EP.S") cho c6c c6 phii5u ph6 th6ng. Ldi co bin trdn c6 phiriutlugc tfnh bing c6ch l6y lai ho4c 15 thudc vd c6 ddng ph6 th6ng cia Cdng ty chia cho sti lugng cO phitiuph6 thdng binh qudn gia quydn luu hdnh trong n[m.

Cr{c b6n liOn quan

Crlc bdn du-o. c coi ld bdn li€n quan cria C"6ng ty n6u m6t b€n c6 khi ning, truc tii5p hodc gi6n tirip, kii5mso6t b€n kia hoac gdy 6nh hudng tt6ng kii tdi b€n kia trong vi€c ra c6c quy6t dinh tai chfnh vd hoat rl6ng,ho6c khi Cgng ty vd bdn kia cirng chiu su ki€m so6t chung ho4c 6nh hudng <tring ke chung. Cric bdn li€nquan c6 thiS ld c6c c6ng ty hoic c6c c6 nhAn, bao g6m ia

"a" thdnh vi6n gia dinh thdn c6n ctta circ cir

nhdn clugc coi ld li6n quan.

C6c c6ng ty li€n quan tl,i cdp t6i cdc nhd ddu tu vd c6ng ty m9 c6p cao nh6t vd cic cdng ty con vii cdngty li6n k€t cfia c6c cdng ty ndy.

(x)

0)

LI

Cdng.ty CO phin Bio hi6m AAAThuy6t minh b6o c6o tii chinh ri6ng cho nim k6tthric ngiry 31 thfng 12 nim 2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cua BA Tdi chinh)

4. Ti6n vi cfc khofrn tuong tluong tidn

Ti€n mat-.xr len gur ngan nangTi€n clang chuydnC6c khoin tuong tluong tiAn

Tidn vd c6c khoin tuong duong tiAn trong b6o c6o luu, L,).

cnuyen tren t9 neng

Cric khoin dAu tu tiri chinh

Cfc khoin tliu tu tiri chfnh ngin h4n

Ti€n gfti VND t4i c6c ngdn hdng c6 kj, han g6c tir tr€n3 thrins cliin I ndm

Ldi suat n6m cia ti€n grii c6 kj,han t4i crlc ngdn hdng

3l/12t2016VND

1.140.655.000s.979.750.0451.568.767.526

120.000.000.000

3r/12t201sVI\D

916.018.90020.875.688.325

778.891.12683.000.000.000

f,.

(a)

r28.689.172.s7r 105.570.598.3s1

3ut2t20l6 3t/12t2015\TND \TND

50.000.000.000 92.000.000.000

3ul2t20t6 3t/12t2015

4,8Yo - 6,0Y0 4.5% - 5.7%

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MiuB09-DNPNT(Ban hdnh kDm theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua BO Tdi chinh)

6.

(a)

Cric khoin phii thu

Phii thu ngin h3n cria khich hingCric khoAn phiithu vC hqp cl6ng b6o hii5m bao g6m:

Ph6i thu phi b6o hi6m gdcPhiithu phf nh4n trii b6o hi6mPhAithu bdithuong nhuo. ng trii b6o hi6m

C5c khoin phii thu khdc cria kh6ch hdng bao g6m:

Phdi thu tt lei tiCn griingdn hdng c6 k! han

Phii thu tri c6 tircPhii thu kh6c

Phii thu tir c6c c6ng ty li6n quan kh6c. Ho4t cl6ng kinh doanh b6o hi6m

28.321.930.425 44.403.694.820

3lt12t20l6vND

13.363.523.625578.430.517

14.379.976.283

3t/12t2015VI\D

34.393.55s.2323.266.283.5606.743.856.028

3ltr2t20r6VNI)

1.477.875.004

241.509.849

3Ul2t20lsvND

2.226.909.448

I .826.610.485221.999.997

1.719.384.853 4.275.5t9.930

Phii thu vC trqp tl6ng bio hi6m bao gom c6c kho6n phii thu c6c c6ng ty li6n quan nhu sau:

3Ut2/2016 3t/r2/2015VND VND

t0.212.762.042 2.165.906.084

Kho6n ptrii thu vd hqp dong bdo hi6m tir cric c6ng ty li6n quan kh6c kh6ng c6 rlim b6o, kh6ng tinh ldivd c6 th6 thu clugc khi c6 y€u cdu.

30

Cdng ty CO phin Bio hiOm AAAThuy6t minh b6o c6o tii chinh ri6ng cho nim k5tthfc ngiy 31 thing 12 nim 2016 (ti6p theo)

MiuB09-DNPNT(Ban hanh kdm theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng l2 ndm2012 cua Bd Tdi chinh)

(b) Phf,i thu ngln h4n khic

(c) Phii thu diri h3n khric

Ky qu! b6o hi€m (i)Phii thu dii han khrlc

Phii thu tri C6ng ty C6 phdn Tfp tlodn ASVPh6ithu tir Ong Ld TodnPhii thu tir C6ng ty Cd phAn B6t ttQng sin An GiangPhdi thu tri C6ng ty C6 phAn Dich vu Cdng nghi€p O tO VietNam - AAA LogisticPhii thu kh6c

3Ur2t20t6VND

108.325.713.s3423.536.056.6666.776.054.043

1.509.350.0003.29t.857.563

3ut2t20t5vND

t08.325.713.53423.536.056.666

7.106.0s4.043

1.509.350.0007 .915.84r.084

| 43 .439 .03 | .806 | 48 .393 .0 | 5 .327

3r/12t20r6 3ut2/201sVI\[D VI\D

6.000.000.000 6.000.000.0003.867.134.585 3.87 s.727 .67 |

9 .867 .134 .s85 9 .87 5 .727 .67 |

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(i) Theo Nghi clinh sd 73l20l6ND-CP ngdy 1 th6ng 7 ndm20l6 ("Nghi dinh 73") do Chfnh phri Vi€t Namban hdnh, C6ng ty 9g", Ily cAu phii ky qul bio hi6m U6t UuOctaimQt ngdn hlng thuong'mai rlu-o. c c6pphdp tai Vi€t Nam bing2% v5n ph6p ttinh. Ti€n ky quy b6o hi6m bit bugc kh6ng auo.'c pnep rirt ia chtd6n khi ch6m dut hoat tl6ng kinhdoinh hodc khi

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COng fy CO phin Bio hi6m AAAThuy6t minh b6o c{o tii chinh ri6ng cho nim k6tthrlc ngiry 3l thfng 12 nim 2016 (ti6p theo)

7. Chi phi tri truric ngin h4n

Chi phi hoa h6ng chua ph6n bd (i)Chi phi tri trudc ngin han khSc

(i) Bi6n ddng chi phi hoa hdng chua ph6n b6 trong ndm nhu sau:

MAU B 09 -DNPNT(Ban hdnh kem theo th6ng tr

232/2012/TT-BTC ngay 28 thang 12 ndm2012 cua B0 Tdi chinh)

3l/r2t2016VNI)

3ur2/20r5VND

20.053. I 59.3 86 t9 .479.147 .452|.203.047.582 2.360.268.061

21.256.206.968 2r.839.415.513

Sti du diu namTdng trong ndmPhAn b6 trong nim

S5 du cudi nam

2016VND

19.479.t47.4s231.09r.672.02r

(30.s 17.660.087)

2015VND

21 .67 5.063 .7 16

29.609.865.813(31.80s.782.077)

20.053. I 59.3 86 19.479.r47.452

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i

C6ng fy Cd phin Bio hi6m AAAThuyiit minh b6o c6o tii chinh ri6ng cho nim k6tthrfic ngiy 31 thing 12 nlm 2016 (ti6p theo)

MAuB09-DflPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng 12 ndm2012 cia Bo Tdi chinh)

9. Tii sin c5 dinh vd hinh

2016

Nguy0n gii^a I rxJO OU OaU namChuyifn tir chi phi xiy dgng co bin dd dang

^i | !.,JO OU CUOI nam

Gi6 tri hao mdn liiy kii

^a I rx)o ou oau namKh6u hao trong ndm

^A I A')o ou cuol nam

Gi6 tricdn l4i^d r .x)o ou oau namSi5 du cudi nam

20r5

Nguy6n giri

^x I r;)o ou oau namChuy6n tir chi phi xAy dyng co bin dd dang

nt r l.JO OU CUO| nam

Gi6 tri hao mdn lfiy k6

^t I rlJO OU OaU namKh6u hao trong ndm

^A I i.)o ou cuol nam

Gi{ tricdn l4i

^x r i.l)o ou oau nam56 du cudi nam

2.475.746.000 4t.645.953.352 44.121.699.3s2

34.910.s90.901 34.910.s90.9017 t8.399.524 718.399.524

35.628.990.425 35.628.990.425

Quydn sfrdgng tlAt

vND

2.475.746.000

Phin mdmm6y vi tinh

VND

36.478.972.942s. 166.980.410

TdngVI\TD

38.954.718.942s.166.980.410

2.47s.746.0002.47s.746.000

1.s68.382.041 4.044.128.0416.016.962.927 8.492.708.92'7

Quydn sftdgng d6t

VNI)

2.47 5.746.000

Phin mdmmdy vi tinh

VND

34.426.752.3712.052.220.571

TdngVND

36.902.498.3712.052.220.571

2.475.746.000 36.478.972.942 38.954.7 18.942

34.r92.191.377 34.192.t91.377718.399.524 718.399.s24

34.910.590.901 34.910.590.901

2.475.746.0002.475.746.000

234.560.994 2.710.306.9941.568.382.041 4.044.128.041

Bao g6m trong tdi sin c6 ttinh vp hinh t4i_ngdy 3l th6ng 12 ndm2016 co c6c tdi sdn c6 nguy€n giii34.083 triQu VND cle kh6u hao h6t nhung vin-dang duoc sri dung (3 tl12l20l5:34.083 tri€u VND).

-

36

C6ng.ty CA phAn Bio hi6m AAAThuy6t minh b6o c6o tii chfnh ri6ng cho nim k6tthrlc ngiy 31 thfng 12 nim 2016 (ti6p theo)

MAuB09-DNPNT(Ban hanh kim theo th6ng tr

232/2012/TT-BTC ngay 28 thdng 12 ndm2012 cua BA Tdi chinh)

10. Chi phi xiy dr;ng co bin dO dang

Bit5n dQng cria chi phi xdy dyng co bin dd dang trong ndm nhu sau:

56 du ctAu namTdng trong ndmChuytln sang tdi sin c6 clinh v6 hinh

Sti du cu6i nam

Chi phi xAy dgng co b6n dd dang bao gdm:

Dg 6n IBM Lotusi .r.uu an ng tnong Ke toan

Dr,r 6n hQth6ng vd phAn mdm kh6cTdi sin c6 <linh kh6c

2016VND

5.166.980.410

(s.166.980.410)

2015VND

6.814.639.983404.560.998

(2.0s2.220.s71\

s.166.980.410

3l/12t2016VND

3l/12t20r5\TI\D

3.1s4.003.800301.383.420

r.70t.220.r9010.373.000

s.166.980.410

31

C6ng ty C6 phAn Bio hi6m AAAThuy6t minh b6o c:io tii chinh ri6ng cho nIm k6tthric ngiry 3l thfng 12 nim 2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kim theo thdng tu

232/2012/TT-BTC ngdy 28 thdng I2 ndm2012 cua BA Tdi chinh)

QuyAn sfr dgng ttAtVND

9s.364.284.39r(2.430.248.32s)

Nhdr crfra\[D

18.51 I .064.595(12.897 .166.e29)

TdngVI\D

l 13.87s.348.986(rs.327 ,41s.2s4)

92.934.036.066 5.613.897 .666 98.547 .933.732

1.665.995.798 t.665.995.798

95.364.284.391

92.934.036.06616.845.068.797 112.209.353.188

3.947 .90r.868 96.881.937 .934

Quydn sfr dgng tl6tVND

95.364.284.391 18.511.064.595 I13.875.348.986

Nhi crfra

VNDTdngvND

1.665.995.798 | .665.99s.798

95.364.284.39r 16.845.068.797 112.209.353.188

Tai ngdy 3l th6ng 12 ndm 2016, gi6.tri ho.p ly cta Uft a6ng sdn cliu trr nim gif chd ting gi6 cria C6ngty duo. c x5c clinh bdi Ban Girim d6c cria C6ng ty vd don vi ttinh gi6 dQc lap ld 99.S24 triQu VNi(3111212015: kh6ng du-o. c.x6c tlinh). Theo d6, C6ng ty de lap du phdng gi6m gi6 cho c6c b6t dQng sdndAu tu c6 giit tri hqp I th6p hon girl tri s6 s6ch.

Bao g6m trong quydn su dgng a6t tai ngdy 3l thring 12 ndm20l6 c6 quydn sri dung ddt tai xi Long Tdn,huy€n Nhon Trach, tinh D6ng Nai ("Du 6n Long Tdn") c6 gi6tri ghi s6 \d90.205.540.000 VND(3111212015: 90.205.540.000 vND). Vdo ngdy 28 thhng I I n6m 201o, C6ng ry de ky hqp d6ng dcchuy6n nhuo-ng quy,3n ph6t tri6n Dy 6n Long i6n cho C6ng ry TNHH Ddu tu Pham Gia 1;C6ng ty phamGia"). Tdng giri tri crha hqp tl6ng chuydn nhugng ndy ld 137.146.510.000 VND, trong 116 s6 tiAn thanhtorln clgt il6u tri giri 1O.000.000.000 rfND de duo. c C6ng ty Ph4m Gia thanh to6n cho C6ng ty vdo th6ng12 ndm 2010 (Thuy6t minh 16(iD). C6ng ty chua ghi nh{n giao dlch chuy6n nhusng na"y io crtc tticikiQn dring ghi nhdn Dr,r 6n Long TAn chua du_o. c th6a mdn.

38

11. ndt AQng sin diu tu nim giil chd ting giri

2016

Nguy6n gi6

Sti du dAu namDu phdng gi6m gi6

Sti du cu,5i nam

Gi6 tri hao mdn liiy k6

SO au aAu nim/cudi n6m

Gi6 tricdn l4i56 du dAu nam

56 du cudi nam

2015

Nguy6n giri

SO au diu ndm/cudi n6m

Gi6 trihao mdn lfry k5

SO Ou eAu nam/cu6i nim

Gi6 tricdn l3i

SO au aau nem/cudi ndm

13.

COng ty Cd phin Bio hiGm AAAThuy6t minh b{o cio tdri chinh ri6ng cho nim k6tthfc ngiy 31 thfng 12 nlm 2016 (ti6p theo)

12. Chi phi tri trufc diri h4n

56 du ttdu namTing trong ndm

r,lrnan Do trong nam

SO du cutii nam

Phf,i tri cho nguli brin

Cric khoin phii trd ve ngp <l6ng b6o hi6m bao g6m:

PhAi tri v€ bio hi€m g6cPhii tri phf nhuo-ng trii bio hi6mPhii tri b6i thuons nhdn trii bio hi6m

Phii tri ciic c6ng ty li6n quan khric

' Ho4t tt6ng kinh doanh bAo hi€m

Phdi tri cho c6c nhd cung cdpPhii tri kh6c

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngoy 28 thdng I2 ndm2012 cua BA Tdi chinh)

C6ng cg dgng cg2016 2015VND VNI)

4.299.804.742 6.556.147.4r7429.42r.292

(1.847 .694.897) (2.2s6.342.67 s)

2.881.531.137 4.299.804.742

3l/12/2016VND

15.521.697 .5679.817.184.932I .890.909.135

3u12l20t5VI\D

19.359.176.7629.855.614.9763.371.835.810

27.289.79r.634 32.586.627.548

Ph6i tri vC nqp ddng bio hi6m bao gdm cdc khoin phdi tri c6c c6ng ty li6n quan nhu sau:

3r/12t20r6VI\D

3U12t20lsVND

8.228.332.8s6 6.029.489.682

Ph6i tri vC trgp iliing bio hiiSm cho cilc c6ng ty li€n quan khrlc khdng c6 rl6m bio, khdng chiu ldi vddugc hodn tri khi c6 ydu cAu.

C6c khoin phii trd khiic cho ngudi b6n bao gom:

3l/t2t20r6\TND

3r/12t20r5\TND

4.274.418.284 3.616.848.031249.255.524 275.247.817

3.892.095.8484.s23.673.808

39

C6ng.ty Cd phin Bio hi6m AAAThuy6t minh b6o c6o tii chinh ri6ng cho nim k6tthfc ngiy 31 thing 12 nilm2Of 6 (ti6p theo)

14. Thu5 phii nQp Nhdr nu6c

3t/12/2016VIID

3l/12t2015VNI)

Thu€ gi6 tri gia tdngThu€ thu nhip c6 nhAnThu€ kh6c

15. Chi phi phii tri

Ti€n luong vd thudngD6ng g6p qu! phong ch6y chfra ch6yC6c chi phi phii tri khSc

5.116.309.981 3.608.951.094l.099.896.094 875.418.807

4.307.047 4.729.616

6.220.513.122 4.489.099.517

3t/12t2016VND

7.502.045.5981.498.779.8062.016.073.7 12

3l/12/201s\4\D

9.29r.671.9631.655.243.452

443.619.353

I 1.016.899.1 l6 t1.390.534.768

3t/12/2016VNI)

3r/12t20rsVND

3.884.309.659 3.476.950.65622.473.615.340 2s.200.4sr.165

26.357.924.999 28.677.401.821

2016VND

3.476.950.6s66.954.433.90r

(6.s47.074.898)

2015VND

3.855.623.685s.781.992.s50

(6.160.66s.s79)

3.476.950.656

16. C6c khoin phei tri ngin h4n khic

Doanh thu hoa h6ng chua tluo. c hu6ng (i)Ph6i tr6 khrlc (ii)

(i) Bitin dQng doanh thu hoa h6ng chua <luo-c hu6ng trong ndm nhu sau:

56 du diu namTdng trong ndmPh6n bd trong ndm

Sd du cudi nam

MiuB09-DNPNT(Ban hdnh kDm theo thdng tu

232/2012/TT-BTC ngay 28 thang l2 ndm2012 cua BA Tdi chinh)

3.884.309.659

40

Cdng ly Cd phin Bio hi6m AAAThuyiit minh br{o c6o tii chfnh ri6ng cho nim k6tthfc ngiy 31 thdng 12 nilm2016 (ti6p theo)

(ii) Phai tra ngin han kh6c bao gdm:

Kinh phi cdng dodnBAo hi€m y. t€Phai tra ngdn han kh6cTrong do:. Tqm nng tii C6ng ty TNHH Ddu u Phqm Gia (*). Phai trd cho Ngdn hdng Thuong mqi C6 phdn ViQt Nam

Thlnh Vrqng. Thud thu nhQp cd nhdn cia cdc dqi ly. Thu€ thunhQp cd nhdn cua cdc nhdn viAn kinh doanh. Phai tra khdc

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua Bd Tdi chinh)

3ur2/2016 3t/12t20r5\TND VNI)

232.929.098 259.538.16036.793.191 98.530.710

22.203.893.051 24.842.382.295

10.000.000.000 10.000.000.000

31.078.608 s.008.592.5962.820.001.38s 2.737.999.242

L893.561.827 1.629.251.4407.156.218.231 5.166.539.0t7

22.473.6t5.340 25.200.451.165

(*) Khoin ndy phin 6nh s6 ti6n thanh to6n dot I cria COng ty TNHH DAu tu Pham Gia cho ho-p ttdng da hiv6i Cdng ty li€n quan <l6n vi€c chuy6n nhugng quyen ptrat triiin Du 6n Long T6n (Thuy6r minh T I ).

4l

C6ng ty CA phin Bio hi6m AAAThuySt minh b6o cio tii chfnh ri6ng cho nim k6tthric ngiry 31 thfng 12 nim 2016 (ti5p theo)

MiuB09-DNPNT(Ban hanh kdm theo th6ng tr

232/2012/TT-BTC ngay 28 thdng 12 ndm2012 cua B0 Tdi chinh)

17. Dg phdng nghiQp vg

(a) Dq phdng n6i ttruUng vi dq phdng phf chua tlugc hu0ng

Ngiry 3l thring 12 nilm2016

Dg phong bdi thuong (i). Df phdng cho cac y€u.cdu doi boi

thrctng chm giai quyet. Dr phong IBNRDy phdng phi chua duo. c hu6ng (ii)

Dgphdngbio hiGm g6c vir

nh$n trii bio hi6mVI\D

(1)

54.877.663.058

16.113.680.2908.433.982.768

163.797.060.534

Dq phdngnhugng t6ibio hi6m

VI\D(2)

9.638.386.652

8.784.3I5.776854.070.876

12.t63.070.409

Dg phdng bio hi6mg6c vir nhin tjiibf,o hi6m thuin

VI\tD(3):(1)-(2)

45.239.276.406

37.6s9.364.5147.579.91 1.892

1s 1.633.990.125

218.674.723.592 21.801 .457 .061 196.873.266.531

Ds phdng b6i thuong (i). Drphdng cho cdc yAu.cdu ddi b6ithrong chra giai quydt. D1r phdng IBNR

Du phdng phi chua cluoc huong (ii)

Ngny 31 thing 12 nim 2015

Sd du cldu n[m(Hodn nh4p)/trfch l6p dU phdng trongndm

56 du cu6i nam

Dgphdngbio hi6m gdc vdr

nhfn trii bio hi6mVND

(1)

55.010.473.442

46.887.210.6408.123.262.802

161.154.233.607

Dy phdng bio hi6mgdc vi.nhin ti{ibio hi6m thuAn

\A[D(3): (r) - (2)

33.363.130.070

26.029.581.2587.333.518.812

150.004.365.s54

Du phdngnhugng tiibrio hi€m

VND(2)

2r.647 .343.372

20.857.629.382789.7 r 3.990

I l. r49.868.0s3

216.t64.707.049 32.797 .211.425 t83.367 .495.624

(i) BitSn dQng du phong boi thuong trong ndm nhu sau:

2016 Qu Phdngb6i thulng

bio hi6m g6c vdr

nh$n trii brio hi6mVND

(1)

55.010.473.442

Qs phdngbdi thulngnhugng triibio hi6m

vND(2)

21.647.343.372

Dq phdng b6ithulng bio hi6mgdc vi nhin tiib6o hi6m thuAn

VNI)(3): (1) - (2)

33.363.130.070

rr.876.146.336(132.810.384) (12.008.9s6.720)

9.638.386.652 45.239.216.40654.877.663.058

42

Cdng ty C6 phin Bio hi6m Au{l{Thuy6t minh b6o cio tiri chfnh ri6ng cho nlm k5tthfc ngiy 31 thring 12 n5m 2016 (tiiip theo)

MiuB09-DNPNT(Ban hanh kim theo thong tr

232/2012/TT-BTC ngay 28 thdng l2 ndm2012 cila BA Tdi chinh)

2015

56 du iliu nam(Hodn nhAp)/trich lQp dp phdngtrong ndm

56 du cu6i nam

Sd du ctAu namHodn nh4p dg phdng trong ndm

56 du cu6i nem

Qu nhdngbdi thulng

bio hi6m gdc virnhin trii bio hi6m

VND(t)

ss.99s.373.109

(e84.gee.667)

Du phdng bdithudng bio hi6mgdc vdr nhin tFibio hi6m thuAn

\TND(3): (1) - (2)

40.258.360.779

(6.&es.230.709)

Qs phdngbdi thulngnhugng tfibio hi6m

\TND(2)

rs.731 .012.330

5.910.331.042

55.010.473.442 21.647.343.372 33.363.130.070

(ii) Bit5n <tQng du phdng phi chua tlu-o. c hu6ng trong n6m nhu sau:

2016 Dg phdng phf chuaduqc hu0ng cho phi

bio hi6m gdc vdr

nhin t6i bio hi6mVND(l)

r6t.1s4.233.6072.642.826.927

56 du dAu namTrich l4p du phdng trong ndm

nl r A.JO OU CUOI nam

2015

163.797.060.534 12.163.070.409 tsr.633.990.r25

Dg phdng phi chuatlugc hu0ng chophf nhugng tii

bio hi6m\TND(2)

11.149.868.0531.013.202.356

Dy phdng phi chuaduoc hu0ng thuin

VND(3): (1) - (2)

150.004.365.s541.629.624.57 |

Dg phdng phi chuarlu-oc hu&ng c.ho phi

bio hi6m g6c virnhfn tr{i bio hi6m

VND(1)

208.724.024.274(47 .s69.790.667)

Dq phdng phi chuatlu-oc hu0ng chophf nhugng trii

bio hi6mVND(2)

t2.299.256.900(1.149.388.847)

Dg phdng phf chuadugc hu0ng thuAn

VND(3)=(1)-(2)

196.424.767.374(46.420.401.820)

161.t54.233.607 I 1 .149.868.053 r 50.004.365.554

43

COng,ty CA phin Bio hi6m AAAThuy6t minh b:io c6o tii chfnh ri6ng cho nim k6tthfc ngiry 31 thdng 12 nilm2016 (ti6p theo)

MAuB09-DNPNT(Ban hdnh kim theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng I2 ndm2012 cua BA Tdi chinh)

(b) Dq phdng dao rlQng kftn

56 du tliu namTrich lpp du phdng trong ndmSir dgng du phdng trong ndm

36 du cu6i nam

(c) Tiri sin tii bio hi6m

Du phdng phi nhuong t6i b6o hi.imDp phdng b6i thuong nhugng trii b6o hitlm

30.273.726.225 29.686.855.2982.526.637.301 2.444.516.271

( 1 . 6 6 l .s22 .869) (r .8s7 .64s .3 44\

31.138.840.657 30.273.726.225

2016vt{D

2015VND

3l/12/2016VND

3l/12t2015VI\TD

12.163.070.409 11.149.868.0539.638.386.652 2t .647 .343.372

21.801.457 .061 32.797 .211.425

rt

\

44

Cdng,ty Cd phin Bio hi6m AAAThuy6t minh b6o crio tiri chfnh ri6ng cho nim k5tthrtc ngdry 3l thring 12 nilm2016 (ti5p theo)

18. V6n chfr sO hiiu

(a) Br{o c6o thay tl6i viin chri sO hfru

V6n Thing duv6n

s6 au t4ingdy I th6ngI nlm 2015

L6 thuAntrong nim

56 du ngiy Ith6ng I n5m2016L6 thuAntrong ndm

8t2.949.650.000 67.502.652.000

Qui dy trfruit nu6c

VND

57.045.754

MfiuB09-DNPNT(Ban hdnh kDm theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua Ba Tdi chinh)

c6 phAnVND

c6 phAnVND

L6liiy k6VND

(s40.639.91s.670)

T6ngVND

339.869.432.084

(28.632.090.637) (28.632.090.637)

812.949.650.000 67.502.652.000 57.045.754 (569.272.006.307') 311.237.341.447

(133.670.097.707) (133.670.097.707)

56 du t4i ngiy3l th6ng 12 812.949'650.000 67.502.652.000

nim 2016

57 .045.7 54 (702.942.r04.014',t 177 .567 .243 .740

T4i ngdy 3l th6ng 12 ndm2016,v6nchi sd htu cria C6ng ty da th6p hon mfc v6n y€u cAu t6ithi€u tt6iv6i cdng ty b6o hiiim phi nhdn tho theo Nghi dlnh 73. Ban Gi6m tl6c Cdng ty dang thuc hi€n k6 hoachph6t hdnh th6m c6 phiifu tl€ t5ng v6n. ViQc ph6t hdnh thdm c6 phi6u AC tang u6n iria C6ng ty s€ dugcthuc hi€n sau khi c6 nghi quy6t cira Dai HQi <t6ng c6 d6ng trong th6ng 4 nam zofi .

(b) Viin c6 phin

Vdn c6 phAn duoc duy6t vd tl6 ph6t hdnh cta C6ng ry ld:

Viin c6 phAn tlugc duyQt

Viin c6 phAn tln phrit hinhCd phi6u ph6 th6ng

Sti c6 phi6u dang luu hinhC6 phi€u phd th6ng

C6 phi€u.ph6 th6ng c6 m6nh.gi6 h 10.000 VND. M6i c6 phitfu ph6 th6ng ruong ung vdi mQt phiiiubi6u quytSt tai circ cuQc hop cq aOng cua.Cdng ty.

. C6c cO aOng ilu-o. c nh4n

"O tn. rna dOng ty cOng U6

vdo tirng thoi ttitim. T6t ci cd phiiiu phd th6ngddu c6 thri tu uu tien nhu nhau AOi vOi tdi sin cdn laicta C6ng ty.

45

3r/12/2016 3r/t2t20tsSii cd phi6u VND Sii cO phi6u VND

81.294.965 812.949.650.000 8t.294.965 812.949.650.000

8r.294.965 812.949.650.000 8r.294.96s 812.949.6s0.000

81.294.965 812.949.650.000 81.294.965 812.949.650.000

C6ng ty C6 phin Bio hi6m AAAThuy6t minh brlo crio tiri chinh ri6ng cho nim k6tthfc ngiy 31 thring 12 ndm2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua BA Tdi chinh)

Danh s5ch c6c cd tl6ng cria C6ng ty nhu sau:

IAG International PTY LTDBank Invest Private Equity New Market K/SNgdn hdng Thuong mai Cd phAn Xurit nhAp khAu ViQt NamNgAn hdng Thuong mai C6 phdn QuAn DQiOng linh Nam ThdngC6c c6 tl6ng kh6c

Tai neiv 3ll 1212016 vi 3l/12/2015Vdn cd phffn Tf lQ s& hilu

VND '/,

5 13.541.610.00090.134.950.00059.276.200.00039.517.470.000r4.333.780.00096.145.640.000

63,17yoll,Dgyo7,29yo4,9601,760A

ll,83yo

812.949.650.000 100%

(c) QuI dU trir blt buQc

C6ng ty kh6ng trich dp trt bit bugc vi Cdng ty phrit sinh 15 cho c6c ndm k6t thric ngdy 3 t thring 12 n6m2016 vir 2015.

46

19. Doanh thu phi bio hi6m

(a) Phi bio hi6m giic

86o hi€m st?c kh6e vd tai n4n con ngudiBio hitim xe co si6i86o hi€m ch6v. n686o hi6m tdi sin vd thi6t haiBio hii5m hdng h6a vAn chuy6nBio hi6m thdn tdu vd tr6ch nhi€m ddn sr,r cht tduBdo hiiSm tr6ch nhiQm chung

(b) Phi nh$n tii bio hi6m

B6o hi€m xe co gi6iBdo hi6m chriv. n686o hiiSm tdi i6n vd thi€t hai

lIBdo hi€m hdng h6a vdn chuy€n86o hi6m thdn tdu vd trrlch nhi€m ddn su chri tdu86o hitim tr6ch nhi€m chung

'.i5ao nlem nang KnongBio hi6m xdng d6u

20. Phf nhuqng tii bio hi6m

86o hi€m xe co ei6iBAo hi€m ch6v. n686o hi€m tdi sin vA thiet hai

liBdo hi€m hdng h6a vdn chuy€n86o hi€m thdn tdu vd tr6ch nhi6m ddn su chi tdu86o hi6m trrich nhi€m chung

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngqy 28 thdng l2 ndm2012 cia BO Tdi chinh)

C6ng,fy CA phin Bio hi6m AAAThuy6t minh br{o crio tii chinh ri6ng cho nim k6tthrlc ngiry 3l thrflng 12 ndm2016 (ti6p theo)

2016VND

80.822.269.781160.383.312.698

1 8.960.053.8859.479.217.1365.893.002.3983.t69.795.004|.499.992.269

2015VNI)

55.577.904.552t76.644.031.99518.325.692.0878.021.851.7283.49r.700.8743.304.664.3321.304.264.428

280.207.643.171 266.670.109.996

2016\AID

77.395.620827.067.536

2.627.992(r3.872.911)

(1.3e2.683)33.290.463

173.193.216944.3r2.813

2.754.923.776857.222

68.958.14337.827.772

r25.243.646

2015V]\D

92s.rr5.957 4.105.316.588

2016VND

7.447.282.917t0.799.406.3505.246.117.8413.298.643.4491.598.337 .971

79.240.746

7.r04.798.6551r.078.546.2484.353.750.0281.908.188.s64|.670.t3r.457

208.384.710

2015vND

28.469.029.274 26.323.799.662

47

C6ng ly Cit phffn Bio hi6m AAAThuy6t minh brio c6o tii chinh ri6ng cho nim k6tthric ngiry 3l thr[ng 12 nim 2016 (ti6p theo)

2016VIID

6.957.099.22960.314.536.01I18.122.509.9622.785.277.t40

152.625.878316.687.224

31.486.80267.211.897

201sVI\TD

4.532.466.02155.60t.207.755s.530.951.9513.491.194.70s

78.141.6942.278.466.463

557.34124.264.66s

88.7 47 .434.r43 7 | .s37 .250.s95

(l r.88s.0s8)(4o.seo.od)

(l 1.88s.0s8) (40.890.000)

88.735.s49.085 7r.496.360.595

22. Chi phi khric hoSt dQng kinh doanh bio hi6m

Hoa hdng b6o hiiSm g6cHoa hdng nhfn t:li bio hi6mChi phf dlch vu thu€ ngodiLuong vd chi phi li€n quan

Qu! b6o hi6m bet buQcDung cu, thiCt bivdn phdngChi phf kh6c

20r6VND

30.209.082.434308.577.653

65.674.654.67834.521.943.069

| .352.27 |.160374.224.000

|.829.336.664

201sVND

31.007 .923.267797.858.810

56.3s0.133.94943.956.t77 .6131.518.949.090

692.945.608748.024.332

r34.270.089.658 13s.072.012.669

21. Chi b6i thudng

Chi b6i thudngBio hi6m sfc kh6e vd tai n4n con ngudi86o hitim xe co gi6i86o hi€m chdv. n686o hi6m tdi sin vd thi€t haiBio hi,5m hdng h6a vdn chuy6nBio hi6m thdn tdu vd trrich nhigm ddn sy chir tdu86o hi6m tr6ch nhi6m chungBio hitim hdng kh6ngBio hi€m xlne ddu

Tr* di cdc khoan giam trit bai thuong86o hi€m tr6ch nhi€m chung86o hi6m hdng h6a vdn chuydn

MAuB09-DNPNT(Ban hanh kdm theo th6ng tu

232/2012/TT-BTC ngoy 28 thdng 12 ndm2012 cuq BO Tdi chinh)

48

C6ng ly Cit phin Bio hi6m AAAThuy6t minh b6o c6o tiri chfnh ri6ng cho nIm k6tthfc ngiry 31 thring 12 nim2016 (ti6p theo)

23. Doanh thu ho4t tlQng tiri chinh

Lei ti6n grii ngdn hdngLai tt tldu tu tai chinh ddi hanLdi ch€nh lQch tj' gi6

24. Chi phf ho4t dQng tiri chinh

Dg phdng gi6m giir d6u tu ddi hanL6 chdnh lQch t! girlChi phi tdi chfnh kh6c

25. Chi phi quen lf doanh nghiQp

Lucrng vd cilc chi phf li€n quanDlch vg thu6 ngodiDr,r phdng ph6ithu kh6 ddiThuO gi6 tri gia t6ng kh6ng tluoc khdu trriChi phi dugg.u vin phdng

.Chi phi kh6u hao vd phdn b6Thu€ vd 16 phiChi phf khric

MiuB09-DNPNT(Ban hanh kdm theo th6ng tu

232/2012/TT-BTC ngdy 28 thdng l2 ndm2012 cua B0 Tdi chinh)

2016VI\D

r0.347.423.361

32.14s.377

2015VI\D

r0.927.042.7761.826.610.485

201.28s.136

t0.379.s68.738 r2.9s4.938.397

2016VNI)

43.370.4r9.1624.975.618

819.603.170

201sVND

271.864.2016.593.770

670.985.830

I{(.

\

44.194.997.950 949.443.801

20t6VND

43.262.528.76029.423.432.60930.552.540.8778.112.347.4094.393.083.7242.123.331.033

164.088.777924.877.129

2015VI\D

s0.785.943.80934.573.475.57233.974.799.095

7 .7 8s .t7 5 .4383.278.760.0712.702.050.128

465.18r.37153 1.5 13.080

118.956.230.318 134.096.898.564

49

C6ng ty C6 phAn Bio hi6m AAAThuytit minh brio c6o tiri chinh ri6ng cho nIm k6tthfc ngiry 31 thring 12 ndm2016 (ti5p theo)

MAuB09-DNPNT(Ban hanh kdm theo thdng rr

232/2012/TT-BTC ngdy 28 thang I2 ndm2012 cua BA Tdi chinh)

26. Chi phi khric

Giri tri cdn l4icria tdi sin cO Ainn thanh llilx6a s6X6a sd hdng t6n khoTi€n phat thu€Chi phi kh6c

27. ThuG thu nh{p

(a) oiii ctritiu thud su6t thgc tii

2016VI\D

244.259.933

210.830.16;

2015VND

9.572.133

2.354.268.6323.199.582.304

455.090.096 5.s63.423.069

2016VND

2015VI\D

L5 kti toan trudc thu6

Thu6 tinh theo thu6 su6t cfia Cdng tyChi phf kh6ng tluoc kh6u trir thu6Anh hudngcta thay dOittruti su6tL6 tinh thu€ tlugc su dr,rng

(133.670.097.707) (28.632.090.637)

(26.734.0r9.s4r)189.187.724

(6.299.0s9.940)rr.627.430.178

t70.802.703(7.212.449.989)

Tdi sin thu6 thu nhdp ho6n lai kh6ng tluo-c ghi nh{n

(26.s44.831 .8t7) (1 .7 t3 .277 .048)

26.544.831 .817 |.7 t3.277 .048

(b) Thu6 s,rdt,ip dgng

Mfc thu6 su6t thuti thu nhdp doanhnghiQp cria Cdng ty lit20% (2015:22%). ViQc tfnh thu6 thu nh6pdoanh nghiQp chlu sg xem x6t vd ch6p thudn cira co quan thu6.

50

C6ng ty C6 phin Bio hi6m AAA Miu B 09 - DNPNTThuy6t minh b{o c{o tii chinh ri6ng cho nIm k6t @an hdnh kim theo thong trthrfic ngiy 3l thring 12 ndm 2016 (ti6p theo) 232/20]2/TT-BTC ngoy 28 thdng l2 ndm

2012 cita B0 Tdi chinh)

(c) Tii sin thu6 thu nhflp hoin l4i chua tlugc ghi nhfln

Tdi sAn thu6 thu nhfp hodn l4i chua dugc ghi nhdn bao gdm:

3t/12/2016 3t/12t2015Ch6nh lQch

t4m thoiVND

Gi6 tritinh thu6

VI\D

78.5g; 15.7198.540.056.583 1.708.011.317

54.097.735.410 10.819.547.082

Ch6nh lQch

t4m thcri\TND

Giri tritinh thu6

VND

D.y phdng giim giitd6u tu ddi hanGhi giim gi5 trib6tilQng s6n tl6u tuCh€nh lQch tf gi6Chiphi phii triLd tinh thu€

43.370.419.162 8.674.083.832

15.327.4r5.2s4 3.065.483.0514.97s.618 995.124

4.018.287 .967 803.657.593t32.640.931.677 26.528.186.335

t95.362.029.678 39.072.405.935 62.637.870.586 12.527.574.t18

L6 tinh thu€ h6t hiQu lgc vdo c6c ndm sau:

Nim h6t hi6u luc Tinh hinh quy6t torin

!..ua quyet toanChua quy6t to6n

^. ,Lnua quyet toan

Sii 16 auockhAu trir

VND

41.370.059.82212.727.675.58878.543.196.267

201720192021

t32.640.931.677

Theo c6c quy tllnh thuti hi6n hdnh, ch€nh l6ch tam tho'i tlugc kh6u trir kh6ng bi hiit hiQu luc. Tdi sinthu6 th-u inig p.an.t4i kh6ng tluqc ghi nh{n tl6i voi.chc khoin msc.ndy bdi vi kh6ng c6 s1r chic chinring sE c6 tl0 loi nhu6n tinh thu6 trong tuong lai ttd C6ng ty c6 th6 st dgng c6c loi ich thu6 cua c6ckhoin muc d6.

51

A C6ng ty C6 phAn Bio hi6m AAA MAu B 09 - DNPNT

A Thuy6t minh bio cio tiri chinh ri6ng cho nim k5t @an hdnh kim theo th6ng tu

A thrlc ngiry 31 thfng 12 nim20r6 (ti6p theo) 232/20]2/rr-tnr\r,7rlu::l;"f^i:;,tr,

'A

A 28. L6 co bin tr6n cd phi6u

L5 co bin trdn c6 phii5u cho ndm k6t thric ngdy 3 I th6ng 12 ndm 2016 cluoc tinh to6n dpa tr6n l5 ph6nA bi5 cho cii dong ph6 thdng h 133.670.097.i07 \rND (2b15: 16 zg.ey.og0.637 vND) vi s6 lusng c6phitiu phd th6ng binh qudn gia quyen ld 81.294.965 c6 phii5u (2015: 8l .294.965 c6 phi6u), chi titit-nhusau:

A (i) L6 thuhn thuQc vA c6 ddng ph6 th6ng

2016 2015VI\[D VND

(l 33.670.097.707) (28.632.090.637)A L5 thudn thuQc vd c6 d6ng ph6 th6ng

A 0l SO c6 phi6u phi thilng binh quiln gia quyin

2016 2015A

C6. phitiu phii th6ng ctd ph6t hdnh ndm tru6c mang sang 8l .294.965 83.607 .47tA Di€u chinh - e.312.513)

56 lugng binh qudn gia quydn cfia cd phii5u ph6 th6ng chondm k6t thric ngdy 31 thilng 12

(ii, L6 co bdn trdn cO phiAu

2016 2015VND/cd phi6u VND/c6 phi6u

A

L6 co bin tr€n c6 phi€u 0.644) (352)

8t.294.965 81.294.965

52

29. C6c giao dlch chfr y6u vdi cric b6n li6n quan

Gi6 trigiao dich

MAu B 09 -DNPNT(Ban hdnh kdm theo thdng tu

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cua B0 Tdi chinh)

Phii thu/(phii trn)3ut2/2016 3ur2t20ts

VND VND

42.194.44410.000.000.000 20.000.000.000

C6ng ly C6 phAn Bio hi6m AAAThuy5t minh b6o c6o tiri chinh ri6ng cho nim k6tthfc ngdry 31 thfng 12 nim 20f 6 (ti6p theo)

2016VNI)

2015VI\D

IAG International PTYLTD - c6ng ty mgThir lao cta chuy€n gia nu6cngodi chi h6 cho C6ng ty

Ngin hing Thuong mgi C6phin XuAt nhfp khiu ViQtNam - cd tl6ng l6nThu nhap l6i ti€n giriRrit ti€n gui ng6n han

IAG RE Singapore PTELTD - c6ng ty li6n quanPhf nhugng trli bao hi6mHoa h6ng nhuo-ng t6i b6ohi6mThu b6ithudng nhuong tr{ibio hi6m

Cdng ty C6 phAn nit AQngsin An Giang - cdng ty conThu nh{p hiTam fng cho c6ng ty con

Ban Didu hinh vi BanGi6m it6cLuong vd thir lao

277 .777 .777 2.579.57 5.55510.000.000.000 37.000.000.000

4.2t6.100.440 3.837.741.740 (t .r83 .7 s7 .631) (7s I .6 I s.3 80)

27.158.630.880 24.62r.0r4.576

6.432.476.091 5.476.313.363

rt.87s.672.3s8 2.907.058.386

(8.228.332.8s6) (6.029.489.682)

1.372.782.009 46.733.358

8.839.980.033 2.119.172.726

198.922.052s89.626.797 589.626.797

6.186.427.246 6.516.636.646

5.582.875.129 4.855.256.100 (907 .764.400) (594.s31 .900)

53

C6ng ty C6 phAn Bio hi6m AAAThuy6t minh b{o c6o tiri chinh ri6ng cho nlm k5tthrlc ngiry 31 th6ng 12 nilm2016 (ti6p theo)

MiuB09-DNPNT(Ban hanh kdm theo th6ng tu

232/2012/TT-BTC ngdy 28 thang l2 ndm2012 cia B0 Tdi chinh)

30. Cric cdng cU tii chinh

(a) Quin I rfii ro tii chinh

(b)

TOng quan

C6c loai rrii ro md C6ng ty phei d6i m4t do viQc sir dpng crlc c6ng cp tdi chinh cria minh bao gdm:

. rti ro tfn dgng;

. rti ro thanh khoin; vd

. rti ro thi trudng

Thuyi5t minh ndy "ung

c6p th6ng tin vA tlng lo4i rrii ro ndu lr€n md Cong ty c6 th6 gap phni vd m6 tAc6c mqc ti6u, chinh s6ch vd c6c quy trinh C6ng ty su dung de do luong vd quin lf rrii ro.

Ban Girim cltic c6 tr6ch nhi6m chung trong vipc thi6t Qp vi gi6m s6t khung qu6n lf rriiro cta Cdng ty.Ban Gi6m tl6c thiiSt lqp cric chfnh srich dii ph6t hi6n vd phan tich c6c rrii to -l C6ttg ty gap phii, <lua iac5c h4n mr?c vd biQn ph6p ki€m soSt rrii ro phir hgp, vd theo d6i cilc rfii ro vii tudn thir theo ciic h4n mr?c.C5c chinh silch vd hQ th6ng quin lli nii ro duoc xem x6t thudng xuy6n <td phdn inth cdc thay rl6i vA AiCukien thi trudng vir c.irc ho4t ifgng cia C6ng ty. Th6ng qua c6c chudn mgc vd quy trinh tldo tao vd quflnlf, ban l6nJr tl4o nh6m t6i mgc <lfch ph6t tri6n m0t m-Oiiruong kiem so6t c6 lcj.luat vd c6 tinh x6y dlrngtrong d6 tdt cit circ nhdn vi€n hii.lu duoc vai trd vi trdch nhi€m cia h9.

Rrii ro tin dgng

Rrii ro tin dpng ld rti ro t6n th6t tii chinh cira C6ng ty nlu b€n tl6i tdc cria c6ng cs tdi chinh kh6ng drip

YTg dYg. c6c nghia vp theo hep d6ng, vd ph6t sinh chir yt5u tt c6c kho6n phni thu uA hqp ddng bio i'i6m,

ti6n grii ngdn hdng vd c6c kho6n tuong duo-ng tidn, c6c khoiLn tl6u tu ngin han vd kf qu! Uao niem.

inh huhng crta rfii ro tfn d4rng

T6ng gi6 tri ghi si5 cria c6c tdi sin tii chinh th6 hi€n mfc rrii ro tin dung t6i da. Mfc <16 nii ro tin dungt6i <la t4i ngdy b6o c6o nhu sau:

3t/12/20r6 3r/12/2015Note VND VI\D

Ti6n gtii ngdn hdng vd ciic khoin tuong duong ti€n (ii) 125.979.150.045D6u tu ngin han (ii) 50.000.000.000Ky quf b6o hi€m (ii) 6.000.000.000Phdi thu vO hsp cl6ng bio hi€m vd phAi thu khdc - gQp (iii) 177.347.481.669

103.875.688.32592.000.000.0006.000.000.000

200.947.957.748

359.327.23t.714 402.823.646.073

54

C6ng fy Cd phin Bio hi6m AAAThuy5t minh brio crio tdri chfnh ri6ng cho nim k5tthrlc ngiy 31 thring 12 ndm2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng 12 ndm2012 cita BA Tdi chinh)

(ir) Tiin gthi ngdn hdng, ctic khodn tuong ihtong tiin, ildu tw ngiin hqn vd ky quj bfio hi6m

Ti€n giri ng6n hdng.vd crlc khoiin 1o*g clucmg tGn, dAu tu ngin lan va ky qug b6o hi6m cria C6ng tychti y€u.rlugc gui t4i c6c t6 chric tdi chinh danh ti€ng. Ban Gi6m d6c kh6ng nhdn thAy c6 rrii ro tin dgngtrgng ytiu ndo tir c6c kho6n tiAn gui niy vd kh6ng cho ring c6c t6 chfc idi chfnh ndy c6 th6 -6t Lnlndng tri ng vd gAy tdn thAt cho C6ng ty.

(iit) Cdc khodn phdi thu vi nqp itbng bdo hi1m vd phdi thu khdc

Rrii ro tfn dgng cria C6ng ty chiu 6nh huong chir y6u bdi tlac di6m cta tirng khrlch hdng. Ddi ph6 v6inhfrng nii ro ndy, Ban Giilm tl6c cria C6ng ty de thi6t l{p mQt chinh s6ch tin dung md the6 eO mdi kh6chhdng m6i sE dugc tl6nh girl ri6ng biQt vd dd tin c4y cria khi ndng tri ng tru6c khi C6ng ty dua ra c6ctli6u khoin vd di6u ki€n cung c6p dich vs vd thanhiodn chuAn cno macn hdng d6. Cdnity khdng nimgif tdi sdn <lim b6o cira kh6ch hdng.

Tu6i ng ctacilc khoin phii thu kh6ch hdng vd phii thu kh6c tli quri h4n nhung kh6ng bi gi6m gi|tqithoi cliiim cu6i nem nhu sau:

Qu6 h4n tir I - 30 ngdy

Quri h4n tt 3 I - 180 ngdy

3ul2/20r6 3ur2/2015VND VI\D

6.684.908.184 7.rll.932.0081.521.808.819 571.967.973

2016 2015VND \rND

103.406.721.046 69.431.92r.9s130.552.540.877 33.974.799.095

(23.002.222.8s6)

8.206.717.003 7.683.899.981

Xem Thuy(5t minh 6(d) aOi vOi chi ti6t c6c khoin phiithu vA ho.p rt6ng b6o hi6m vd ciic khoiin phii thukh6c tl6 quri h4n vd bi giim gi6.

Bi6n itQng du phong phii thu kh6 ddi trong nim nhu sau:

56 du tldu ndmTrich lap du phdng trong ndmSt dqng du phong trong nim

56 du cu6i nam n0.957.039.067 103.406.721.046

(c) Rrii ro thanh khoin

Rti ro thanh khoin ld nii ro trong d6 Cdng ty khdng th6 thanh to6n cho c6c nghia vu tdi chinh khi <ti|nhan. Phuong thfc quin lf tdi chinh cria Cdng ty li d6m bio d mr?c cao nh6t ring Cdng ty lu6n c6 c1ikhi ndng d6 thanhtorin c6c khoin phdi tri khia6; han, trong diAu kiQn binh thuonicing"nhu trong di€uki6n crng thing v€ mAt tdi chfnh, md kh6ng ldm ph6t sinh i6c mric i6n th6t kh6n! tnein6p nftan"O"q"hodc c6 nguy co gdy t6n hai d6n danh ti6ng cria C6ng ty.

ss

C6ng ly Cit phin Bio hi6m AAAThuy6t minh brio c6o tii chinh ri6ng cho nIm k6tthrftc ngiy 31 th:ing 12 nim2016 (ti6p theo)

MAuB09-DNPNT(Ban hdnh kim theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng 12 ndm2012 cia B0 Tdi chinh)

C5c kh.o6n ng tdi chinh c6 khoin thanh to6n cti dintr ho{c c6 th6 xic tllnh ctugc bao gdm ci kho6n thanhto6n tiAn l6i u6c tinh c6 thdi gian tl6o han theo hgp d6ng nhu sau:

T{ ngiy 31 th6ng 12 nim2016

Gii tri Ddng tidn theoghi sd hgp tl6ngVI\D VND

Duriti 1- 5I nim nlmVND

3t .813.465.4423.883. t95.013 -

r 1.016.899. I l622.473.61s.340 60.000.000

Phii tri cho ngud'i b6n 31.813.465.442 31.813.465.442Phii tri ngudi lao tlQng 3.883.195.013 3.883.195.013Chiphf phAitr6 I1.016.899.1l6 I1.016.899.116Cric kho6n ph6i tri kh6c 22.533.615.340 22.533.615.340

69.247.t74.911 69.247.174.911 69.187.174.911 60.000.000

Tai ngiy 3l thing 12 nim20ts

Phdi tri cho ngudi b6nPhii tri ngudi lao tl6ngChi phf phiitr6C6c khoin phiitri khric

Ddng ti6n theohqp tl6ng

VI\D

Gi6 trighi sdVND

36.478.723.3964.060.655.767

r1.390.534.76825.200.451.165

l-5nIm

144.445.944

Du6tiI nimVND

36.478.723.396 36.478.723.3964.060.655.767 4.060.655.767

1t.390.534.768 11.390.534.76825.344.897.109 25.344.897.r09

77.274.81r.040 77.274.811.040 77.130.365.096 t44.445.944

(d)

(t)

Rii ro thi trudng

\fr.i..o thi ,1".*g ld r.ti ro,md nhfrng bi6n d6ng v€ giri thi trudng, nhu fj' gi6 h6i do6i, ldi su6t vd gi6 c6phi€) sc inn lyOnS. f€n kdt qui kinh doanh cria C6ng ty hosc gi6 tri cfia c5c cdng cp tdi chinh md-C6ngty nam gift. Muc clich. cria vipc qu6n lli rrii ro thi truong ld qu6n lf vd ki€m soiit c6c rrii ro thi truon!trong gi6i han c6 th6 ch6p nh{n dugc, trong khi vAn t6i Ja h6a lo. i nhu4n thu duoc.

Rfii ro ti Siti nAt aoat

Clng ty chiu inh hudng nii ro tj' giri hdi do6i tir ciic giao dlch c6_ g5c ngoai t€ kh6c VND, rlon vi tidn t€kt5 todn cira c6ng ty. Don vi tiirn i9 .,iu cic giaodicil'ndy itr,i ytlu h usD.

Rrii ro tj'gi6 h6i <loiii cria Cdng ty duoc quiin lf bing c6ch gifr mric lii ro 6 mfc c6 thti chAp nhdn rtuocth6ng.quaviQc mua

lo3..9e-n ngo4itg tt ty giit giao ngay khi cdn tni6t eexu ly syrn6t "an

bing trongngdn han. Ban gi6m cl6c.khong tham gia vdo cric giao dich phdng ngira ti€n t€ vi chi phi cho ca-c cOn!cg ndy vuQt quii rti ro tiem tdng do bi6n tt6ng tj, gie. T4i ngdy 3l th6ng 12 ndmZOrc ve 2015,6n[hudng cria rrii ro ty gi6 tl6i v6'i C6ng ry ld kh6ng trong y6u.

56

(it) Rfii ro lfii suht

T4i ngdy b6o cito, ciic cdng cp tdi chinh chiu l6i su6t cua C6ng ty nhu sau:

VNI)

Cdc c6ng c4 tdi chfnh c6 ldi suiit cii dinh-.1Ti€n gui ngdn hdng vir c5c khoin tuong cluong ti€nDAu tu ngin h4n

r .,:'I\y quy Dao nrem

MiuB09-DNPNT(Ban hanh kdm theo th6ng tu

232/2012/TT-BTC ngay 28 thdng I2 ndm2012 cua BO Tdi chinh)

Gii tri ghi sd3l/12/2016 3ut2t20l5

VND

r25.979.750.045 103.875.688.325s0.000.000.000 92.000.000.0006.000.000.000 6.000.000.000

C6ng,fy CA phin Bio hi6m AAAThuy6t minh b6o crio tdri chinh ri6ng cho nim k6tthric ngiry 31 thdng 12 nilm20l6 (ti6p theo)

(e) Gi6 trihgp ly

So sdnh gid tr! hW ty vd gid tr! ghi sO

Gi6 tri hSp ly cia chc tdi sin vd ng phii tri tii chinh, cing v6i ciic gi6 tri ghi so dugc trinh bdy tgi b6ngcAn tl6i k€ to6n ri6ng, nhu sau:

3ut2/20t6Gi6 trighi sdVND

Dro. c phdn loqi ld tdi san tai chinh sln sang dd bdn:. D1u tu viro c6ng ty con 78.675.335.537. Ddu tu ddi han khric 2l.437.500.000

. Chi phi phdi tri (l r.016.899.116). Cic klroin phii tri kfi6c (22.533.615.340)

3l/12/2015Gi6 tri Giri trihqp ly ghi s6

VND \TND

(*) 116.749.s41.9r7(*) 3r.100.712.782

Gi6 trihqp lvVND

(*)(*)

Dwo. c phdn loqi ld cdc khoan cho vay vd phai thu:. TiAn grii ngdn hang vd ciickhoin hrong tluong tidn 125.979.750.045 125.979.750.045. PhAi thu cria ktrich hdng 23.848.864.684 (*)

. C4. k:hoin. phAi thu kh6c 40.822.193.065 (*). Ddu tu ngin han 50.000.000.000 (*). Ky qu! b6o hi6m 6.000.000.000 (*)

Duoc phan loqi ld ng phai tra tdi chinh dugc xdc dinh theo gid tri phan bo

' Phii tri cho nguoi brin (31.813.465.442). Phii hi nguoi lao dQng (3.883.195.013)

103.875.688.325 103.875.688.32522.308.668.327 (*)72.t33.104.152 (*)92.000.000.000 (*)6.000.000.000 (*)

(*) (36.478.723.396)(*) (4.060.6ss.767)(*) (l r.390.s34.768)(*) (2s.344.8e7.109)

(*)r*)(*)(*)

(*) C6ng ty khdng x6c dinh gi6tri ho.p ly cria c6c cdng cp tii chfnh ndy d€ thuy6t minh trong b6o c6o tdichinh ri€ng bdi vi kh6ng c6 giir ni€m y6t trdn thi trudng cho c6c cdng cp tdi chinh ndy vd ChuAn mucK€ to6n Vigt Nam, ChC d0 K€ to6n Doanh nghiQp Vipt Nam vd Th6ng tu 232 vd ciic.quy ttinh phep l!c6 li€n quan d6n vi€c ldp vd trinh bdy b6o c6o tdi chinh hi6n kh6ng * hr.tO'ng dAn vA cech tfnh gii tiinsp ly su dgng cric k! thuft dlnh gi6. Giri tri hqp l;i cria c5c c6ng cp tdi chinh ndy c6 the kh6c v6.i gi6 trlghi s6.

57

Cdng ty C6 phAn Brio hi6m AAAThuy6t minh b6o c6o tii chinh ri6ng cho nim k6tthric ngiry 3l thing 12 nilm2016 (tiiip theo)

MiuB09-DNPNT(Ban hanh kdm theo th6ng tr

232/2012/TT-BTC ngdy 28 thdng I2 ndm2012 cua B0 Tdi chinh)

3l/12t2015VND

9.0s4.629.040 12.t44.s0r.2248.449.549.620 19.855.701.868

17.504.178.660 32.000.203.092

31. Rrii ro bio hi6m vi chinh s6ch quin lfRiri ro bio hir5m chinh ld rrii ro tr6ch nhi6m b6i thuong. tvtSi khoin b6i thuong clu-o. c thdng b6o s€ clugctl6nh gi6 ri€ng biQt theo ttng trudng hqp dua tr6n tirng hodn cinh cg th6, thdng tin sin c6 tir c6c nhdgiSm rtinh t6n th6t vd kinh.nghidm qu6 khri cta c6c khoin bOi thudng tuong tU. Cac u6c tfnh cho tirngkhodn b6i thudng <luoc ki6m tra thudng xuy€n vd cdp nhft kni c6 th6ng tin mO'i phrit sinh.

C6ng ty thr,rc hi6n trich lpp du phong nghiQp vg bdLo hi6m theo ciic phuong phrip tluoc quy dinh nhu ddtrinh bdy o Thuy€t minh 3(m).

C6c rrii ro theo c6c ho.p ddng b6o hi6m cria c6c sin phAm th6ng thudng tluoc gi6i han trong vdng 12th5ng.

D€ gi6m thitiu rrii ro b6o hi6m, Cong ty tld thgc hi€n chinh_ s6ch lya chgn rrii ro, rlinh gi6 theo rti ro,mric triich nhiOm t6i da ve thu x6p crlc hgp d6ng t6i b6o hiiim li€n quan <t6 han ch6 c6c t6n th6t va tOithi€u h6a phdn rrii ro gifr.lai.cria C6ng ty. Bdn c4nh d6, c6c chinh srich drlnh gi6 b6i thuo'ng nghi€mng{t, viQc xem x6t chi ti6t d€u. tl{n, c6c quy trinh xri ly hqp tl6ng vd viQc tli€Jtra thudng x-uydn c6ckho6n b6i thuong gian l6n ld tdrt ci quy trinh vd chinh sich b6ng iy clang rip dsng tlti giAm"thii3u rrii rob6o hitim.

Trong vdng m6t nimTrong vdng tri hai d6n ndm nim

32. Cam k6t thu6

C6c khoin ti€n thu€ tOi ttri€u phdi tri cho cilc ho.p tl6ng thud khdng tlugc hriy ngang nhu sau:

3t/12t2016VND

58

C6ng ty CA phin Bio hi6m AAAThuy6t minh b6o cio tiri chinh ri6ng cho nim k6tthfc ngiy 3l thring 12 nim 2016 (ti6p theo)

MiuB09-DNPNT(Ban hdnh kdm theo thdng tu

232/2012/TT-BTC ngqy 28 thdng 12 ndm2012 crta B0 Tdi chinh)

33. Cfc chi sii tii chfnh ccr bin

Co cdu tiri sin"

^

!. | ,_"

I di san c0 clinh/T6ng tdi sAn-!,Tdi sin ngdn hadT6ng tdi sdn

Co ciu ngu6n v6nr ". ,,-l x {Ng pnal tral l ong nguon von

Ngudn v6n chu so hfru/Tdng ngudn von

Khi ning thanh toinKhd ndng thanh toiln nhanh

.,J(Tai san ngdn hqn - Hdng t6n kho)/Nq ngdn hqnKhi ning thanh toiin hiQn hdnh,,:Tai san ngdn han/No ngdn han

Tf suit lqi nhugnL5 tru6c thut5/T6ng tdi sinL5 sau thu6/Doanh thu thuinL5 sau thu6A.{gudn v6n cht sd hftu

Ngdy 30 th6ng 3 ndm2017

Nguoi l6p:

Nguydn Thf Quj,nh TrdmPho Giam doc pha nach Kd todn

Don vi

Dcrn vi

3ul2t20t6

3,54yo

55,6gyo

65,44yo

34,56yo

-26,02yo

-53,25yo-75,28Yo

3ln2/2015

3,06yo

54,66yo

5l,96yo48,04Yo

r,06

1,06

2015

-4,42yo

-9,64yo-9,20Yo

0,86

0,86

2016

%%

%%

tdn

tdn

%%

%

'a/r^xtrfv\ry

{Qrchfnh

/illn l/*(\raW\-// \

Huj,nh KimGidm d6c Tdi

59