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1 Deloitte. MAKING AN IMPACT THAT MATTERS,,/* (Thanh lap tai nisac Cqng hba Xa hqi Chu nghta Vi$t Nam) BAO CAO TAI CHINH RIENG DA 01/00 KIEM TOAN Cho nam tai chmh ket thuc ngay 31 thang 12 nam 2021

2 c6ng ty tnhh bao HI^M HANWHA life Vl T NAM Tang 14, Ham Nghi, Qu n 1 Thanh pho Hb Chi' Minh, CHXHCN Vi#t Nam MMC LUC N6l DUNG TRANG bao cao cua tong giam ooc 1 bao cao ki m toan ooc lap 2 bang can 061 toan ri ng 3-4 bao cao k^t qua hoat dong kinh doanh ri ng 5-6 bao cao luu chuy^n ti^n ri^ng 7 THU YET MINH bao CAO TAl CHfNH RI^NG 8-30

3 fang 14, Ham Nghi, Quan 1 Thanh pho Ho Chi' Minh, CHXHCN Viet Nam BAO CAO CUA TONG GIAM DOC Tong Giam doc Cong ty TNHH Bao hiem Hanwha Life Viet Nam (goi tat la "Cong ty") de trinh bao cao nay cung vdi bao cao tai chinh rieng cua Cong ty cho nam tai chinh ket thuc ngay 31 thang 12 nam HOI DONG THANH VIEN VA TONG GIAM DOC Cac thanh vien cua Hoi dong Thanh vien va Tong Giam doc da dieu hanh Cong ty trong nam va den ngay lap bao cao nay gom: Ong Hwang Jun Hwan Ong Im Dong Jun Ong Yun Jongguk Ong Kim Byung Ho Ong Jung Yong Ho Chu tich kiem Tong Giam doc (bd nhiem ngay 07 thang 01 nam 2022) Chu tjch kiem Tong Giam doc (mien nhiem ngay 07 thang 01 nam 2022) Thanh vien Thanh vien (bd nhiem ngay 01 thang 01 nam 2021) Thanh vien (mien nhiem ngay 01 thang 01 nam 2021) TRACH NHIEM CUA TONG GIAM DOC Tong Giam doc Cong ty co trach nhiem lap bao cao tai chinh rieng phan anh mot each trung thirc va hap ly tinh hinh tai chinh rieng cua Cong ty tai ngay 31 thang 12 nam 2021, cung nhu* ket qua boat dong kinh doanh rieng va tinh hinh liru chuyen tien te rieng cho nam tai chinh ket thuc cung ngay, phu hap vdi chuan mac ke toan, che do ke toan Viet Nam ap dung cho cac cong ty bao hiem va cac quy dinh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. Trong viec lap bao cao tai chinh rieng nay, Tong Giam doc dirac yeu cau phai: Lira chon cac chinh sach ke toan thich hap va ap dung cac chinh sach do mot each nhat quan; Oira ra cac xet doan va irdc tinh mot each hap ly va than trong; Neu rd cac nguyen tac ke toan thich hap co dirac tuan thu hay khong, co nhumg ap dung sai lech trong yeu can dirac cong bd va giai thich trong bao cao tai chinh rieng hay khong; Lap bao cao tai chinh tren ca sd boat dong lien tuc trir trirang hap khong the cho rang Cong ty se tiep tuc boat dong kinh doanh; va Thiet ke va thac hien he thong kiem scat npi bp mot each hdu hieu cho muc dich lap va trinh bay bao cao tai chinh rieng hp p ly nham han che rui ro va gian Ian. Cc CH S4 /Ml h Tdng Giam doc Cong ty chju trach nhiem dam bao rang so ke toan dime ghi chep mot each phu hp p de phan anh mot each hop ly tinh hinh tai chinh rieng cua Cong ty d bat ky thdi diem nao va dam bao rang bao cao tai chinh rieng tuan thu chuan mi/c ke toan, che dp ke toan Viet Nam ap dung cho cac cong ty bao hiem va cac quy djnh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. Tong Giam doc cung chiu trach nhiem dam bao an toan cho tai san cua Cong ty va thac hien cac bien phap thich hp p de ngan chan va phat hien cac hanh vi gian Ian va sai pham khac. Tong Giam doc xac nhan rang Cong ty da tuan thu cac yeu cau neu tren trong viec lap bao cao tai chinh rieng. ^ ' C% CoHcy$\* \ 0: I H G ' L(i P rii Ngay 28 thang 3 nam

4 Deioitte So: (/^53 /VN1A-HC-BC MAKING AN IMPACT THAT MATTERS Cong ty TNHH Deioitte Vi#t Nam Tang 18, Ida nha Times Square, 57-69F D6ng Khdri, PhtfOng Ben Nghe, Quan 1, Tp. Ho Chi Minh, Viet Nam Oien thoai: Fax : BAO CAO KIEM TOAN OQC LAP Kmh gfri: Hpi dong Thanh vien va Tong Giam doc Cong ty TNHH Bao hiem Hanwha Life Vift Nam Chung toi da kiem toan bao cao tai chmh rieng kem theo cua Cong ty TNHH Bao hiem Hanwha Life Vi?t Nam (gpi tat la "Cong ty"); duvc l$p ngay 28 thang 3 nam 2022, tif trang 3 den trang 30, bao gbm Bang can doi ke toan rieng tgi ngay 31 thang 12 nam 2021, Bao cao ket qua hogt dpng kinh doanh rieng, Bao cao liru chuyen tien tp rieng cho nam tai chmh ket thuc cung ngay va Ban thuyet minh bao cao tai chmh rieng. Trach nhi?m cua Tong Giam doc Tong Giam doc Cong ty chju trach nhipm ve vipc l$p va trinh bay trung thy-c va hpp ly bao cao tai chmh rieng cua Cong ty theo chuan mi/c ke toan, che dp ke toan Vipt Nam ap dyng cho cac cong ty bao hiem va cac quy djnh phap ly co lien quan den vipc lap va trinh bay bao cao tai chmh rieng va chju trach nhipm ve kiem soat npi bp ma Tong Giam doc xac djnh la can thiet de dam bao cho vipc lap va trinh bay bao cao tai chmh khong co sai sot trpng yeu do gian Ian hoac nham lln. Trach nhiem cua Kiem toan vien E Trach nhipm cua chung toi la dira ra y kien ve bao cao tai chmh rieng dya tren ket qua cua cupc kiem toan. Chung toi da tien hanh kiem toan theo cac chuan myc kiem toan Vipt Nam. Cac chuan myc nay yeu cau chung toi tuan thu chuan myc va cac quy djnh ve dpo dire nghe nghipp, Ipp ke hopch va thyc hipn cupc kiem toan de dpt dirp c sy dam bao hpp ly ve vipc lipu bao cao tai chmh rieng cua Cong ty co con sai sot trpng yeu hay khong. Cong vipc kiem toan bao gbm thyc hipn cac thu tyc nham thu thpp cac bang chung kiem toan ve cac so lipu va thuyet minh tren bao cao tai chmh rieng. Cac thu tyc kiem toan dirpe lya chpn dya tren xet doan cua Kiem toan vien, bao gbm danh gia rui ro co sai sot trpng yeu trong bao cao tai chmh rieng do gian Ipn hope nham Ian. Khi thyc hipn danh gia cac rui ro nay, Kiem toan vien da xem xet kiem soat npi bp cua Cong ty lien quan den vipc Ipp va trinh bay bao cao tai chmh rieng trung thyc, hpp ly nham thiet ke cac thu tyc kiem toan phu hpp vdi tinh hinh thyc te, tuy nhien khong nham myc dich dira ra y kien ve hipu qua cua kiem soat npi bp cua Cong ty. Cong vipc kiem toan cung bao gbm danh gia tmh thich hpp cua cac chmh sach ke toan dirpe ap dyng va tmh hpp ly cua cac irbc tmh ke toan cua Tong Giam doc cung nhir danh gia vipc trinh bay tong the bao cao tai chmh rieng. Chung toi tin tiro ng rang cac bang chumg kiem toan ma chung toi da thu thpp dirpe la day du va thich hpp lam ca sb cho y kien kiem toan cua chung toi. / kien cua Kiem toan vien Theo y kien cua chung toi, bao cao tai chmh rieng da phan anh trung thyc va hpp ly, tren cac khia cpnh trpng yeu, tmh hinh tai chmh rieng cua Cong ty tpi ngay 31 thang 12 nam 2021, cung nhir ket qua hopt dpng kinh doanh rieng va tinh hinh liru chuyen tien tp rieng cho nam tai chmh ket thuc cung ngay, phu hpp vbi chuan myc ke toan, che dp ke toan Vipt Nam ap dyng cho cac cong ty bao hiem va cac quy djnh phap ly co lien quan den vipc Ipp va trinh bay bao cao tai chmh. il a tao Pho Tong Giam doc Giay chung nhpn dang ky hanh nghe kiem toan so CHI NHANH CONG TY TNHH DELOITTE VI^T NAM Ngay 28 thang 3 nam 2022 Thanh pho Ho Chi Minh, CHXHCN Vi?t Nam Tran Van Gang Kiem toan vien Giay chung nhpn dang ky hanh nghe kiem toan so Ten Deioitte diroc dung de chi mot hoac nhieu thanh vien cua Deioitte Touche Tohmatsu Limited, va mang lutfi cac hang thanh vien - moi thanh vien la mot to chlrc doc lap ve mat phap ly. Deioitte Touche Tohmatsu Limited (hay "Deioitte Toan cau") khong cung cap dich vu cho cac khach hang. Vui long xem tai website de biet them thong tin chi tiet. 2 =5 5 t r : b :/ I / AN r T IT Ma

5 CONG TY TNHH BAO MEM HANWHA LIFE VIET NAM Tang 14, Ham Nghi, Quan 1 Thanh pho Ho Chi Minh, CHXHCN Viet Nam MAU SOBOl-DNNT Ban hanh theo Thong tu1 so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua BpTai chinh BANG CAN OOI KE TOAN RIENG Tqi ngay 31 thang 12 nam 2021 Don vj: TAI SAN Thuyet Ma so minh So d'au nam A. TAI SAN NGAN HAN (100= ) I. Ti'en va cac khoan tiromg du omg tien 1. Tien 2. Cac khoan tunng dunng tien II. Cac kholn d'au tu* tai chinh ngan han 1. D'au tu1 ngan han III. Cac khoan phai thu ngan han 1. Phai thu cua khach hang 1.1. Phai thu v'e hap dong bao hiem 2. Tra tru'o c cho ngu'6'i ban 3. Phai thu npi bp ngan han 4. Cac khoan phai thu khac 5. Dir phong phai thu ngan han kho doi ( ) ( ) -N IV. Tai sin ngan han khac 1. Chi phi tra tritoc ngan han 2. Thue GTGT dirpc khau tn> 3. Thue va cac khoan phai thu Nha niroc B. TAI SAN DAI HAN (200= ) H vfl.2 I. Cac khoan phai thu dai han 1. Phai thu dai han khac 1.1. Ky quy bao hii m 1.2. Phai thu dai han khac II. Tai san co djnh 1. Tai san co djnh hcru hinh - Nguyen gia - Gia trj hao man luy ke 2. Tai san co djnh vo hinh - Nguyen gia - Gia tri hao mbn luy ke III. Cac khoin d'au tu* tai chinh dai han 1. 0au tir vao cong ty con 2. D'au tir dai han khac ( ) ( ) ( ) ( ) & J\ ihhl CE M A $ IV. Tai san dai han khac 1. Chi phi tra tru'crc dai han 2. Tai san thue thu nhap hoan lai TONG CONG TAI SAN (270= ) Cac thuyet minh kern theo la mot bo phgn heap thanh cua bao cao tai chinh rieng nay 3

6 Tang 14, Ham Nghi, Quan 1 Thanh pho Ho Chi Minh, CHXHCN Viet Nam MAU SO B 01 - DNIMT Ban hanh theo Thong tu* so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua Bo Tai chinh BANG CAN OOl KE TOAN RIENG (Tiep theo) Tgi ngay 31 thang 12 nam 2021 Don vj: Thuyet NGUONVON Ma so minh So dau nam A. NO PHAITRA (300= ) I. No1 ngan han 1. Phai tra cho ngu'ai ban 1.1. Phai tra ve hap dong bao hie'm 1.2. Phai tra khac cho ngaai ban 2. Thue va cac khoan phai nop Nha niroc 3. Phai tra ngifai lao dong 4. Chi phi phai tra 5. Cac khoan phai tra, phai nop ngan han khac 6. Phi bao hiem tam thu II. No'daihan 1. Thue thu nhap hoan lai phai tra 2. Du1 phong tra cap mat viec lam 3. Du1 phong phai tra dai han 4. Do phong nghiep vu 4.1. Du1 phdng toan hoc 4.2. Da phdng phi chaa dagc haang 4.3. Da phong bdi thadng 4.4. Da phdng chia lai 4.5. Da phdng dam bao can dd'i 4.6. Da phdng lai cam ket dau ta td'i thieu B. VON CHUSaHU U (400=410) I. Von chu so1 hiru Von dau to cua chii so hou Qu9 do tro bat buoc L6 luy ke 421 ( ) 3.1. L6 luy ke den cuoi nam trade 421a ( ) 3.2. Lai nhugn sau thue chaa phan phd'i nam nay 421b ( ) ( ) T6NG CONG NGUON VON (440= ) Nguyen Thanh Van Ngu'o i lap Le Thj Phu'o ng Dung Ke toan tru'6'ng Ngay 28 thang 3 nam 2022 Cac thuyet minh kem theo la mot bo phgn hap thanh cua bao cdo tai chinh rieng nay 4

7 /T. CH COM DB VI X % Tang 14, Ham Nghi, Quan 1 Thanh pho H'6 Chi Minh, CHXHCN Viet Nam MAU SOB02-DNNT Ban hanh theo Thong tu* so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua Bo Tai chinh BAO CAO KET QUA HOAT DONG KINH DOANH RIENG Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2021 Oo-n vj: PHAN I: BAO CAO KET QUA HOAT DONG KINH DOANH RIENG TONG HOP CHiTIEU Ma Thuyet so minh Nam nay Nam tru d c 1. Doanh thu thuan boat dong kinh doanh bao hiem Doanh thu boat dong tai chinh Thu nhap khac Tong chi phi boat dong kinh doanh bao hiem Chi phi boat dong tai chinh Chi phi ban hang CC 7. Chi phi quan ly doanh nghiep ;x»ṿ 8. Chi phi khac B. 9. Lp i nhuan triro c thue (50= ) M or 10. Chi phi thue TNDN hien hanh Chi phi thue TNDN hoan lai Loi nhuan sau thue (60= ) Cac thuyet minh kern theo la mot bo phgn hap thanh cua bao cao tai chinh rieng nay 5

8 Tang 14, Ham Nghi, Quan 1 Thanh pho Ho Chi Minh, CHXHCN Viet Nam MAU SOB02-DNNT Ban hanh theo Thong tir so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua BoTai chinh BAO CAO KET QUA HOATOQNG KINH DOANH RIENG (Tieptheo) Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2021 PHAN II: BAO CAO KET QUA HOAT DONG KINH DOANH RIENG THEO HOAT DONG Don vj: CHiTIEU Ma Thuyet so minh Nam nay Nam tru'o c 1. Doanh thu phi bao hiem (01= ) Trong do: - Phi bao hiem goc - Tang/(Giam) du' phbng phi chit a dwoc hu'6'ng cua bao hiem goc va nhgn tai bao hiem 2. Phi nhu'o ng tai bao hiem 3. Doanh thu phi bao hiem thuan (03=01-02) 4. Hoa hong nhu'o ng tai bao hiem va doanh thu khac 04 boat dong kinh doanh bao hiem (04= ) Trong do: - Hoa hong nhaang tai bao hiem - Doanh thu khac hogt dong kinh doanh bao hiem Doanh thu thuan boat dong kinh doanh bao hiem 10 (10=03+04) 6. Chi boi thu'o ng va tra ti'en bao hiem 7. Thu boi thu o ng nhurong tai bao hiem 8. Tang dy phong nghiep vu bao hiem goc 9. Tong chi boi thu o ng va tra ti'en bao hiem (15= ) 10. Chi phi khac boat dong kinh doanh bao hiem (16= ) Trong do: - Chi hoa hong bao hiem - (Thu nhgp)/chi phi khac hogt dong kinh doanh bao hiem 11. Tong chi phi boat dong kinh doanh bao hiem (17=15+16) 12. Loi nhuan gop boat dong kinh doanh bao hiem (18=10-17) 13. Doanh thu boat dong tai chinh 14. Chi phi boat dong tai chinh 15. Loi nhuan gop boat dong tai chinh (24=22-23) 16. Chi phi ban hang 17. Chi phi quan ly doanh nghiep 18. Loi nhuan thuan tu* boat dong kinh doanh (30= ) 19. Thu nhap khac 20. Chi phi khac 21. Loi nhuan khac (40=31-32) 22. Loi nhuan trodc thue (50=30+40) 23. Chi phi thue thu nhap doanh nghiep hien hanh 24. Chi phi thue thu nhap doanh nghiep hoan lai 25. Loi nhuan sau thue (60= ) ( ) ig.a* '^ Hfl P ( ) Tool i Hrt ; t'i L0S *«"jp ,l>5fr Nguyen Thanh Van Ngu'd i lap Le Thj Phu'o ng Dung Ke toan trying 4Hwan doc '8 thang 3 nam 2022 Cac thuyet minh kern theo la mot bo phgn hap thanh cua bao cao tai chinh rieng nay 6

9 Tang 14; Ham Nghi, Quan 1 Thanh pho Ho Chi Minh; CHXHCN Viet Nam MAU SO B 03 - DNNT Ban hanh theo Thong ti/ so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua BoTai chlnh BAO CAO LITU CHUYEN TIEN TE RIENG Cho nam tai chinh kit thuc ngay 31 thang 12 nam 2021 Don vj: CHiTIEU Ma so Nam nay Nam tru'6'c I. LIAJ CHUYEN TIEN TU* HOATOONG KINH DOANH 1. Lo i nhugn trw&c thue 2. Dieu chinh cho cac khoan: - Khau hao tai san co dinh - Cac khoan du- phong - L6 chenh lech ty gia hoi doai do danh gia lai cac khoan muc tien te co gdc ngoai te - Lai tu1 boat dong dau tit - Lai tit boat dong thanh ly tai san co dinh - Chi phi lai vay 3. Lffi nhugn tu' hogt dong kinh doanh trw&c thoy doi von Iwu dong - Thay doi cac khoan phai thu - Thay doi cac khoan phai tra - Thay doi cac khoan chi phi tra tru'd'c - Thay doi chung khoan kinh doanh - Tien lai vay da tra Lwu chuyen tien thuan tw hogt dong kinh doanh ( ) ( ) 06 ( ) r >> H ( ) ( ) ( ) ( ) ( ) ( ) ,Q II. LLTU CHUYEN TIEN TU* HOATOONG DAU TU1 1. Tien chi mua sam, xay dt/ng tai san co dinh 2. Tien thu tu" thanh ly tai san co djnh 3. Tien chi cho vay, mua cong cu no1 cua dan vj khac 4. Tien thu hoi cho vay, ban lai cac cong cu na cua dan vj khac 5. Tien chi dau tir gdp von vao dan vi khac 6. Tien thu lai tien giri, co tac va lai nhuan dirac chia Lwu chuyen tien thuan tir hogt dong dau tw ( ) ( ) ( ) ( ) ( ) ( ) ( ) Li/u chuyen tien thuan trong nam (50=20+30) 50 ( ) Tien va tu o ng dirang tien dau nam Anh hu'6'ng cua thay doi ty gia hoi doai quy doi ngoai te Tien va ti/ang dirang tien cudi nam (70= ) ( ) (81.061) anh TNH TT lajt Nguyen Thanh Van Ngu'o i lap Le Thj Phu'ang Dung Ke toan tru'6'ng Cac thuyi't minh kern theo la mot bo phgn hap thanh cua bao cao tai chinh rieng nay 7

10 Tang 14, Ham Nghi, Quan 1 Thanh pho Ho Chi Minh, CHXHCN Viet Nam MAU SO B 09 - DNNT Ban hanh theo Thong tu1 so 199/2014/TT-BTC ngay 19 thang 12 nam 2014 cua BpTai chinh THUYET MINH BAO CAO TAI CHINH RIENG Cac thuyet minh nay la bo phgn hap thanh va can daac doc dong thdi v&i cua bao cdo tai chinh rieng kem theo 1. THONG TIN KHAI QUAT Hmh thikc so hfru von Cong ty TNHH Bao hiem Hanwha Life Viet Nam (goi tat la "Cong ty") la cong ty trach nhiem hu'u han du p'c thanh lap tai Viet Nam voi thdi gian boat dong trong vong 50 nam theo Giay phep Thanh lap va Hoat dong so 51GP/KDBH ngay 12 thang 6 nam 2008 do Bo Tai chinh cap vdi ten gpi ban dau la Cong ty TNHH Bao hiem Nhan thp Han Quoc (Viet Nam) va cac giay phep dfeu chinh. Chu so hu u (cong ty me) cua Cong ty va cong ty me cua ca Tap doan fan lifot la Hanwha Life Insurance Company Limited va Hanwha Group, dime thanh lap tai Han Quoc. Tong so nhan vien cua Cong ty tai ngay 31 thang 12 nam 2021 la 485 ngimi (tai ngay 31 thang 12 nam 2020: 444 ngu di). Hoat dong chinh Hoat dong chinh cua Cong ty la kinh doanh cac nghiep vu bao hiem nhan thp tai Viet Nam bao gdm kinh doanh bao hiem gdc, kinh doanh tai bao hiem, quan ly quy, dau tir von va cac hoat dong khac theo quy djnh cua phap luat Viet Nam. Chu ky san xuat, kinh doanh thong thu'dng S Chu ky san xuat, kinh doanh thong thu'dng cua Cong ty dime thirc hien trong thdi gian khong qua 12 thang. Cau true doanh nghiep Tai ngay 31 thang 12 nam 2021, Cong ty co 01 Cong ty con, 03 Chi nhanh, 17 Van phong kinh doanh va 123 Van phong Tong dai ly (tai ngay 31 thang 12 nam 2020: 01 Cong ty con, 03 Chi nhanh, 16 Van phong kinh doanh va 126 Van phong Tong dai ly). E Oac diem hoat dong cua doanh nghiep trong nam tai chinh co anh himng den bao cao tai chinh rieng Hien nay, djeh benh COVID-19 dang bung phat tai Viet Nam va cac nime khac tren the gidi nhirng Tong Giam doc tin rang van de tren khong co tac dong trong yeu den bao cao tai chinh rieng cho nam tai chinh ket thuc ngay 31 thang 12 nam Tong Giam doc dang tiep tuc danh gia anh himng cua djeh benh COVID-19 den tinh hinh tai chinh va hoat dong kinh doanh cua Cong ty trong nam tai chinh 2022 de xay m dirng cac ke hoach i/ng pho phu hop doi vdi tinh hinh bat on nay. Thuyet minh ve kha nang so sanh thong tin tren bao cao tai chinh rieng So lieu so sanh la so lieu cua bao cao tai chinh rieng da dime kiem toan cho nam tai chinh ket thuc ngay v \\ 31 thang 12 nam ^ 2. CO SCy LAP BAO CAO TAI CHINH RIENG VA NAM TAI CHINH Ccr sd lap bao cao tai chinh Bao cao tai chinh rieng kem theo dime trinh bay bang Dong Viet Nam (""), theo nguyen tac gia gdc va phu hop vdi chuan mire ke toan, che dp ke toan Viet Nam ap dung cho cac cong ty bao hiem va cac quy djnh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh. 8

11 THUYET MINH bao CAO TAI CHINH RIENG (Tiep theo) MAU SO B09-DNNT Bao cao tai chmh rieng kem theo du p'c lap de trinh bay tmh hmh tai chinh rieng tai ngay 31 thang 12 nam 2021 cung nhu ket qua boat dong kinh doanh rieng va tinh hinh liru chuyen tien te rieng cho nam tai chinh ket thuc cung ngay. Do do, Cong ty khong thu-c hien hop nhat cac khoan dau tu* vao cong ty con va cong ty lien ket trong bao cao tai chinh rieng nay. Chinh sach ke toan doi vdi khoan dau tu* cua Cong ty dupe trinh bay chi tiet trong Thuyet minh so 3 dimi day. Bao cao tai chinh rieng kem theo khong nham phan anh tinh hinh tai chinh rieng, ket qua boat dong kinh doanh rieng va tinh hinh liru chuyen tien te rieng theo cac nguyen tac va thong le ke toan dupe chap nhan chung tai cac nu'dc khac ngoai Viet Nam. Nam tai chinh Nam tai chinh cua Cong ty bat dau tu* ngay 01 thang 01 va ket thuc vao ngay 31 thang TOM TAT CAC CHINH SACH KE TOAN CHU YEU Sau day la cac chinh sach ke toan chu yeu dupe Cong ty ap dung trong viec lap bao cao tai chinh rieng: Uo ctinh ketoan Viec lap bao cao tai chinh rieng tuan thu theo chuan myc ke toan, che do ke toan Viet Nam ap dung cho cac cong ty bao hiem va cac quy djnh phap ly co lien quan den viec lap va trinh bay bao cao tai chinh yeu cau Tong Giam doc phai co nhcrng u'o'c tinh va gia djnh anh hu'o ng den so lieu bao cao ve cong no, tai san va viec trinh bay cac khoan cong no1 va tai san tiem tang tai ngay ket thuc nien do ke toan cung nhu* cac so lieu bao cao ve doanh thu va chi phi trong suot nam tai chinh. Mac du cac u o c tinh ke toan dupe lap bang tat ca sir hieu biet cua Tong Giam doc, so thyc te phat sinh co the khac voi cac irdc tinh, gia djnh dat ra. Congcu tai chinh Ghi nhgn ban dau Tai san tai chinh: Tai ngay ghi nhan ban dau, tai san tai chinh dupe ghi nhan theo gia gdc cong cac chi phi giao dich co lien quan tryc tiep den viec mua sam tai san tai chinh do. Tai san tai chinh cua Cong ty bao gdm tien va cac khoan tu'o'ng dirang tien, phai thu khach hang va phai thu khac va cac khoan dau tir tai chinh. Cong ngtai chinh: Ta\ ngay ghi nhan ban dau, cong nytai chinh dupe ghi nhan theo gia goc cong cac chi phi giao djeh co lien quan tryc tiep den viec phat hanh cong ny tai chinh do. Cong ny tai chinh cua Cong ty bao gom cac khoan phai tra ngu'6'i ban va phai tra khac, chi phi phai tra va cac khoan dy phong nghiep vu. & A 7r r Danh gia Igi sau Ian ghi nhgn ban dau Hien tai, chira co quy djnh ve danh gia lai cong cu tai chinh sau ghi nhan ban dau. Tien va cac khoan tu'o ng du o ng tien Tfen va cac khoan tu'o ng du o ng tien bao gdm tien mat tai quy, cac khoan tien gm khong ky han, tien dang chuyen co kha nang thanh khoan cao, de dang chuyen doi thanh mot lupng tien mat xac djnh va it rui ro lien quan den viec bien dong gia tri. oy' CO- D- Cac khoan dau tirtai chinh ChCtng khoan kinh doanh Chung khoan kinh doanh la cac khoan chung khoan dupe Cong ty nam gicr voi muc dich kinh doanh. Chung khoan kinh doanh duyc ghi nhan bat dau tu ngay Cong ty co quyen so huu va duyc xac djnh gia trj ban dau theo gia trj hyp ly cua cac khoan thanh toan tai thoi diem giao djeh phat sinh cong cac chi phi lien quan den giao dich mua chung khoan kinh doanh. 9

12 THUYET MINH BAO CAO lal CHINH RIENG (Tiep theo) MAU SO B 09 - DNNT Tai cac ky ke toan tiep theo, cac khoan d'au tit chi/ng khoan kinh doanh du p'c xac djnh theo gia gdc trir cac khoan giam gia. Dll' phong giam gia chu'ng khoan kinh doanh dime trich lap theo cac quy djnh ke toan hien hanh, theo do, Cong ty dime phep trich lap dir phong cho cac chirng khoan tir do trao doi co gia trj ghi so cao hom gia thj trimng tai ngay ket thuc nien do ke toan. Cac khoan dau tir nam gicr den ngay dao hgn Cac khoan dau tir nam gicr den ngay dao han bao gom cac khoan dau tir ma Cong ty co y djnh va kha nang gicr den ngay dao han, bao gbm cac khoan tien giri ngan hang co ky han, trai phieu, va cac khoan dau tir nam gicr den ngay dao han khac. Cac khoan dau tir nam gicr den ngay dao han dime ghi nhan bat dau tir ngay mua va dime xac djnh gia trj ban dau theo gia mua va cac chi phi lien quan den giao djeh mua cac khoan dau tir. Thu nhap lai tir cac khoan dau tir nam gicr den ngay dao han sau ngay mua dime ghi nhan tren Bao cao ket qua boat dong kinh doanh rieng tren co so dir thu. Lai dime himng trime khi Cong ty nam giu* dime ghi giam trir vao gia gbc tai thbi diem mua. Cac khoan dau tir nam gicr den ngay dao han dime xac djnh theo gia gbc trir di dir phong phai thu khb doi. Dir phong phai thu khb doi cua cac khoan dau tir nam giir den ngay dao han dime trich lap theo cac quy djnh ke toan hien hanh. Cac hap dong ban va mua lai the hien nhcrng chirng khoan dime ban dong thoi dime cam ket se mua lai vao mot thbi diem nhat djnh trong timng lai thi van dime ghi nhan tren bao cao tai chinh. Khoan tien nhan dime theo thoa thuan nay dime ghi nhan nhir mot khoan cong no tren bang can doi ke toan rieng. Phan chenh lech gitra gia ban va gia mua dime phan bo theo phimng phap dimng thang vao bao cao ket qua boat dong kinh doanh rieng trong subt thbi gian hieu lire cua hap dong. Cac khoan tgm ting tir gia tri giai w&c Khi ben mua bao hiem da hoan thanh nghta vu nop phi bao hiem trong thai gian tbi thieu la 24 thang thi co quyen dime yeu cau tarn irng tir gia trj giai ime vai so tien tbi da la 80% gia trj giai imc va lai tich luy den thai diem tarn irng cua hap dong bao hiem lien quan. Khoan tarn irng tir gia trj giai imc dime trinh bay theo nguyen gia. Dau tir vao cong ty con Cong ty con la cac cong ty do Cong ty kiem scat. Viec kiem soat dat dime khi Cong ty co kha nang kiem soat cac chinh sach tai chinh va boat dong cua cac cong ty nhan dau tir nham thu dime lai ich tir boat dong cua cac cong ty nay. Cac khoan dau tir vao cong ty con dime trinh bay trong Bang can dbi ke toan theo gia gbc trir di cac khoan dir phong giam gia (neu co). Dir phong giam gia cua cac khoan dau tir dime thirc hien khi co bang chirng chac chan cho thay co sir suy giam gia trj cua cac khoan dau tir nay tai ngay ket thuc ky ke toan Cac khoan dau tir cua quy lien kit dern vj jjl! 04 vw/i Ob H H! )0-4 N- G T LC ST Cac khoan dau tir cua quy lien ket dan vj bao gbm cac cac khoan dau tir nam giir den ngay dao han, chirng khoan kinh doanh va cac khoan dau tir khac theo chinh sach dau tir ciia tirng quy. Cong ty thirc hien xac djnh gia trj tai san rbng ("NAV") cua quy theo quy djnh cua phap luat bao hiem hien hanh. Ng phai thu Na phai thu la so tien co the thu hbi ciia khach hang hoac cac dbi timng khac. Na phai thu dime trinh bay theo gia trj ghi so trir di cac khoan dir phong phai thu khb doi. Dir phong phai thu khb dbi dime trich lap cho nhcrng khoan phai thu da qua han thanh toan tir sau thang tra len, hoac cac khoan ng phai thu ma ngimi ng khb cb kha nang thanh toan do bj thanh ly, pha san hay cac khb khan timng tg va cb the khbng the thanh toan cac khoan ng. 10

13 MAU SOB09-DNNT Tai san co dmh hfru hinh va khau hao Tai san co d nh hcfu hinh du'o c trinh bay theo nguyen gia tru'gia trj hao mon luy ke. Nguyen gia tai san co dinh hcru hinh bao gom gia mua va toan bo cac chi phi khac lien quan trite tiep den viec dira tai san vao trang thai san sang si> dung. Tai san co djnh hfru hinh du'p'c khau hao theo phitcrng phap ditang thang dita tren thdi gian hctu dung u o c tinh, cu the nhu* sau: Ty le (%/nam) May moc va thiet bj Thiet bj van phong Cac khoan lai, lo phat sinh khi thanh ly; ban tai san la chenh lech giita thu nhap tit thanh ly va gia trj con lai cua tai san va du'p c ghi nhan vao bao cao ket qua boat dong kinh doanh rieng. Thue boat dong Mot khoan thue ditoc xem la thue boat dong khi ben cho thue van du'p c hu'6'ng ph'an Ion cac quy'en Ip i va phai chiu toan bp rui ro v'e so hctu tai san. Chi phi thue boat dong dooc ghi nhan vao bao cao ket qua boat dong kinh doanh rieng theo phitong phap ditdng thang trong suot thdi gian thue. Tai san vo hinh va khau hao Tai san vo hinh the hien ph'an mem ho tro trite tuyen giup cho qua trinh xit ly va quan ly phi b'6i thitong bao hiem nhan thp, va mot so cac ph'an mem may tinh khac. Cac ph'an mem d'eu du p c khau hao theo phitong phap ditdng thang trong vong 5 nam. Cac khoan tra tru dc Chi phi tra tru dc bao gdm cac chi phi thitc te da phat sinh nhirng co lien quan den ket qua boat dong san xuat kinh doanh cua nhi'eu ky ke toan. Chi phi tra tru dc bao gom cac khoan tra tru dc ti'en thue van phong, gia trj the hpi vien san gon va cac khoan chi phi tra tru dc khac. r Khoan tra tru dc tien thue van phong the hien so ti'en thue van phong da tra tritdc cho ky tit 03 den 06 thang va du p c phan bo vao Bao cao ket qua boat dong kinh doanh rieng theo phitong phap ditdng thang titcmg img vdi thdi gian da thanh toan. Gia tri the hpi vien san gon du p c ghi nhan theo gia mua va du p c phan bo vao bao cao ket qua boat dong kinh doanh rieng theo phito ng phap ditdng thang trong thdi gian 38 nam. Cac khoan chi phi tra tritdc khac bao gom cong cu, dung cu loai nho, thiet bj van phong, chi phi qua tang khach hang, chi phi bao hiem, chi phi trang thiet bj, cai tao van phong cua cac chi nhanh va du p c coi la co kha nang dem lai Ip i ich kinh te trong titcmg lai cho Cong ty. Cac chi phi nay du'p c von hoa ditdi hinh thde cac khoan tra tritdc va du p c phan bo vao Bao cao ket qua boat dong kinh doanh rieng, sit dung phitomg phap ditdng thang theo cac quy djnh ke toan hien hanh. 11 :/ M o ANHI TNH TT NAP Cac khoan dit phong phai tra Cac khoan dit phong phai tra du'p c ghi nhan khi Cong ty co nghta vu no1 hien tai do ket qua tit mot su* kien da xay ra, va Cong ty co kha nang phai thanh toan nghta vu nay. Cac khoan du* phong phai tra du p c xac djnh tren co" sd irdc tinh cua Tong Giam doc ve cac khoan chi phi can thiet de thanh toan nghta vu no1 nay tai ngay ket thue nien dp ke toan. Ghi nhan doanh thu Doanh thu du'p c ghi nhan khi ket qua giao djeh du p c xac djnh mot each dang tin cay va Cong ty co kha nang thu du p c cac Ip i ich kinh te tit giao dich nay. 11

14 MAU SOB09-DNNT Doanh thu tir phi bao hiem nhan thg Doanh thu phi bao hiem dime ghi nhan theo cac quy djnh tai Thong tu* 50/2017/TT-BTC. Theo do; doanh thu phi bao hiem nhan tho bao g'om phi bao hiem dong mot Ian va phi bao hiem dong djnh ky dime ghi nhan tren ca so phat sinh, phi bao hiem chi/a thu dime ghi nhan la doanh thu trong giai doan no1 phi cho phep theo hop dong hoac khi du p c bao dam bang gia trj giai ime cua hop dong. Cac khoan phi bao hiem chu a den han nhu ng lai du'p'c thu trimc ngay ket thuc nien do ke toan du'o'c ghi nhan va trinh bay trong chi tieu "Phi bao hiem tarn thu" tren Bang can doi ke toan rieng. Tong phi thu du o c tu1 cac hop dong bao hiem lien ket chung du p'c ghi nhan la doanh thu. Gia trj quy lien ket chung cua ben mua bao hiem du'p c tinh toan boi chuyen gia tinh toan va dime ghi nhan tai chi tieu "Dir phong nghiep vu" tren Bang can doi ke toan rieng. Phi bao hiem tir cac hop dong bao hiem lien ket chung du p c ghi nhan rieng biet cho doanh thu cua Quy dau tir bao hiem lien ket chung (cho muc dich dau tu1) va Quy bao hiem lien ket chung chinh (cho muc dich bao hiem). Tong phi thu du'p c tir cac hop dong bao hiem lien ket dan vj du p c ghi nhan la doanh thu. Gia trj quy lien ket dan vj cua ben mua bao hiem du p c tinh toan bai chuyen gia tinh toan va dime ghi nhan tai chi tieu "Dir phong nghiep vu" tren Bang can doi ke toan rieng. Phi bao hiem tir cac hop dong bao hiem lien ket dan vj du'p c ghi nhan rieng biet cho doanh thu cua cac Quy dau tu* bao hiem lien ket dan vi (cho muc dich dau tir) va Quy bao hiem lien ket dan vj chung (cho muc dich bao hiem). Thu nhgp hogt dong tai chinh Thu nhap tir boat dong tai chinh bao gom tien lai tir trai phieu, lai tfen gin, co tire du p c chia, lai tir boat dong dau tir, kinh doanh co phieu du p'c ghi nhan tren ca so phat sinh. Tien lai tir trai phieu bao gom ca so phan bo ciia cac khoan chiet khau, phu trpi, hoac cac khoan chenh lech khac giira gia trj ghi nhan ban dau ciia trai phieu vdi gia trj trai phieu khi dao han va dime phan bo theo phimng phap lai suat thirc. Doi vdi tien lai chira thu ciia khoan dau tir trai phieu da dime don tich trirdc khi Cong ty mua lai khoan trai phieu do, lai trai phieu khi thu du p c se dime Cong ty phan bo cho cac khoang thdi gian trirdc va sau khi mua trai phieu. Chi co khoan tien lai ciia cac ky sau ngay mua du p c ghi nhan la thu nhap. Phan tien lai trai phieu trade ngay mua du'p c trir vao gia mua ciia chinh khoan dau tir trai phieu do. Lai tien giri du'p c ghi nhan tren ca sd phat sinh, du p c xac djnh tren so dir cac tai khoan tien giri va lai suat ap dung. Lai tir cac khoan dau tu1 du'p c ghi nhan khi Cong ty co quyen nhan khoan lai. Cac khoan thu nhgp hogt dong tai chinh cua quy lien kit do n vj Cac khoan thu nhap boat dong tai chinh ciia quy lien ket dan vj bao gom cac khoan lai dir thu tir tai san dau tir tai ngay djnh gia va cac khoan lai phat sinh do danh gia lai tai san dau tir khi xac djnh gia trj tai san rong ("NAV") ciia quy theo quy djnh ciia phap luat bao hiem hien hanh. Nhw&ng tai bao hiem Phi nhimng tai bao hiem du'p c ghi nhan khi phi bao hiem gdc trong pham vi hp p dong tai bao hiem du p'c ghi nhan. Hoa hong nhimng tai bao hiem du'p c ghi nhan khi phi nhimng tai bao hiem timng dng du'p c ghi nhan. Chi phi boat dong kinh doanh bao hiem Chi phi boat dong kinh doanh bao hiem bao gom chi phi giai quyet quyen Ip S bao hiem, chi hoa hong, chi giam djnh, chi de phong han che ton that rui ro va chi khac. Chi giai quyet quyen ioi bao hiem Chi giai quyet quyen Ioi bao hiem bao gom chi dao han hp p dong, chi giai irdc hp p dong trade han, va chi tra tien bao hiem. Cac khoan chi phi nay dap c ghi nhan tren ca sd cac ho sa giai quyet quyen Ipi bao hiem dap'c phe duyet bai Cong ty. 12

15 MAU SOB09-DNNT Chi hoa hong boo hiem Hoa hong la chi phi phai tra cho dai ly bao hiem nhan tho thay mat cho Cong ty khai thac bao hiem, thu phi bao hiem va duy tri hap dong bao hiem. Chi phi hoa hong du o c ghi nhan tren co so phat sinh, di/a tren co so doanh thu phi bao hiem va ty le hoa hong dinh mite quy dinh bai Cong ty cho tang san pham bao hiem va tirng nam hap dong va phii hap vai Thong ta 50. Chi phi khac lien quan den hoot dong boo hiem Cac chi phi khac lien quan den boat dong bao hiem du p c ghi nhan khi thac te phat sinh. Da phong nghiep vu bao hiem Viec trich lap da phong nghiep vu bao hiem cua Cong ty daac thac hien theo Thong ta 50, Thong ta 01 va Thong ta 89, cu the nha sau: (a) Da phong phi chaa daac haang daac trich lap doi vai doanh thu phi bao hiem cho giai doan sau ngay ket thuc nien dp ke toan da dacrc ghi nhan trong nam. Da phong phi chaa dap c haang daac Cong ty trich lap doi vdi tat ca cac hp p dong bao hiem co thai han tren 1 nam. Cong ty ap dung phaang phap 1/24 hoac 1/8 de tinh toan da phong phi chaa dap c haang. (b) Da phong bdi thaang daac trich lap theo phaang phap tong hp p cac khieu nai hoac ton that da phat sinh nhang chaa giai quyet tai ngay ket thuc nien dp ke toan. (c) Da phong toan hoc dap c xac djnh theo phaang phap phi bao hiem thu'an hoac phi bao hiem toan ph'an dap c xac dinh rieng cho tang loai san pham bao hiem va dap c daa tren ca so cac gia djnh, phaang phap da dap c Cong ty dang ky va phe duyet bai Bp Tai chinh. (d) Da phong dam bao can doi dap c trich lap hang nam la mot (01) ph'an tram ta Ip i nhuan trade thue cua doanh nghiep bao hiem nhan thp, cho den khi khoan da phong nay bang nam (05) ph'an tram phi bao hiem thu dap c trong nam tai chinh cua doanh nghiep. (e) Da phong chia lai dap c tinh daa tren gia djnh v'e lai suit ky thuat va ty le tdvong dap c Cong ty dang ky va daac phe duyet bdi Bp Tai chinh. Khoan da phong nay chi ton tai trong thdi han dong phi, va dap c tinh toan theo cong thde: Tl.:or> HNi W IET Da phong chia lai(t) = ARB(t) x [Val_Death(t) + Val_Maturity(t)] Trong do: ARB(t): Bao tdc tich luy cpng don tai thdi diem t; Val_Death(t): Gia trj tai thdi diem t cho moi 1 dong so ti'en bao hiem ciia quy'en Ip i td vong va thaang tit toan bp va vmh vien; Val_Maturity(t): Gia trj tai thdi diem t cua 1 dong so ti'en bao hiem tai cudi thdi han dong phi. (f) Da phong ky thuit cho san pham bao hiem lien ket chung: Da phong rui ro bao hiem dap c trich lip la so Idn han gida mdc da phong tinh theo phaang phap phi chaa dap c haang (bang 100% phi bao hiem rui ro thu dap c cua hp p dong bao hiem lien ket chung) hoac da phong tinh theo phaang phap dong ti'en de dap dng dap c tit ca cac khoan chi phi trong taang lai trong sudt thdi han cua hp p dong bao hiem. O' CHI. ;NG :EU 'I El Da phong boi thaang dap c trich lip cho tang ho sa vdi mac trich lip dap c tinh tren ca sd thong ke sd ti'en bao hiem phai tra cho tdng hd sa da yeu c'iu doi bdi thaang doanh nghiep bao hiem nhang den cudi nam tai chinh chaa dap c giai quyet. Da phong nghiep vu doi vdi ph'in lien ket chung la gia tri hoan lai cua hap dong trong quy lien ket chung. Gia trj hoan lai cua hp p d'dng bao hiem lien ket chung phai bao dam cac cam ket tai hop dong bao hiem. Da phong bao dam kha nang thanh toan bd sung dap c dung de bao dam cam ket cua doanh nghiep doi vdi khach hang theo thoa thuan tai hp p dong bao hiem khi thj tradng d'au ta co bien dong Idn. 13

16 MAD SO B 09 - DNNT (g) Di/ phong ky thuat cho san pham bao hiem lien ket den vj: 01/ phong rui ro bao hiem du o c trich lap la so len hen gifra mec de phong tinh theo pheeng phap phi chea deec heeng (bang 100% phi bao hiem rui ro thu deec cua hep dong bao hiem lien ket den vj) hoac dir phong tinh theo pheeng phap dong ti'en de dap eng deec tat ca cac khoan chi phi trong teeng lai trong suot thei han cua hep dong bao hiem. De phong b'6i theeng deec trich lap cho teng h'6 se vei mec trich lap deec tinh tren ce se thong ke so ti'en bao hiem phai tra cho teng ho se da yeu c'au doi b'oi theeng doanh nghiep bao hiem nheng den cuoi nam tai chinh chea deec giai quyet. De phong nghiep vu doi vei ph'an lien ket den vj la gia trj hoan lai cua cac hep dong trong quy lien ket den vj. Gia trj hoan lai cua hep dong bao hiem lien ket den vj phai bao dam cac cam ket tai hep dong bao hiem. De phong cac khoan theeng deec trich lap nham bao dam cho cac quy'en lei cam ket cua doanh nghiep doi vei khach hang theo thoa thuan tai hep dong bao hiem. De phong nay se deec te dong tich luy theo thei gian nham dam bao co du de phong de chi tra cho cac khoan theeng khi den han. Cac pheeng phap va nguyen ly tinh toan deec ap dung de eec tinh de phong bao hiem lien ket chung va bao hiem lien ket den vj da deec dang ky va deec Bo Tai chinh phe duyet. Tre capthoi viec phai tra Tre cap thoi viec cho nhan vien deec trich treec vao cuoi moi ky bao cao cho toan bo ngeei lao dong da lam viec tai Cong ty te du 12 thang tre len. Thei gian lam viec de tinh tre cap thoi viec la tong thei gian ngeei lao dong da lam viec thee te cho ngeei se dung lao dong tre di thei gian ngeei lao dong da tham gia bao hiem that nghiep theo quy djnh cua phap luat va thei gian lam viec da deec ngeei se dung lao dong chi tra tre cap thoi viec. Mec trich cho moi nam lam viec bang mot nea mec leeng binh quan thang theo Luat Lao dong, Luat Bao hiem Xa hoi va cac van ban heeng dan co lien quan. Mec leeng binh quan thang de tinh tre cap thoi viec se deec di'eu chinh vao cuoi moi ky bao cao theo mec leeng binh quan cua sau thang g'an nhat tinh den thei diem lap bao cao tai chinh. Tang hay giam cua khoan trich treec nay se deec ghi nhan vao Bao cao ket qua boat dong kinh doanh rieng. j M Hi As -J-,3 Ngoai te Cac nghiep vu phat sinh bang ngoai te deec chuyen doi theo ty gia tai ngay phat sinh nghiep vu. So de cac khoan muc ti'en te co goc ngoai te tai ngay ket thuc nien do ke toan deec chuyen doi theo ty gia tai ngay nay. Chenh lech ty gia phat sinh deec hach toan vao bao cao ket qua boat dong kinh doanh rieng. Chi phi di vay 0 Chi phi lai vay deec ghi nhan vao bao cao ket qua boat dong kinh doanh rieng khi phat sinh. Thue Thue thu nhap doanh nghiep the hien tong gia trj cua so thue phai tra hien tai va so thue hoan lai. So thue hien tai phai tra deec tinh dea tren thu nhap chju thue trong nam. Thu nhap chju thue khac vei lei nhuan treec thue deec trinh bay tren bao cao ket qua boat dong kinh doanh rieng vi thu nhap chju thue khong bao gorn cac khoan thu nhap hay chi phi tinh thue hoac deec khau tre trong cac nam khac (bao gorn ca lo mang sang, neu co) va ngoai ra khong bao g'om cac chi tieu khong chju thue hoac khong deec khau tre. Hk Y r j c 14

17 MAU SOB09-DNNT Thue thu nhap hoan lai dime tinh tren cac khoan chenh lech gioa gia trj ghi so va co so tinh thue thu nhap cua cac khoan muc tai san hoac cong no tren bao cao tai chinh rieng va dime ghi nhan theo phu o ng phap bang can doi ke toan rieng. Thue thu nhap hoan lai phai tra phai dime ghi nhan cho tat ca cac khoan chenh lech tam thoi con tai san thue thu nhap hoan lai chi dime ghi nhan khi chac chan co du lo i nhuan chju thue trong timng lai de khau tru* cac khoan chenh lech tam thai. Thue thu nhap hoan lai dime xac djnh theo thue suat dir tinh se ap dung cho nam tai san dime thu hoi hay no1 phai tra dime thanh toan. Thue thu nhap hoan lai dime ghi nhan vao bao cao ket qua boat dong kinh doanh rieng trir trimng hop khoan thue do co lien quan den cac khoan muc dime ghi thang vao von chu so him. Trong trimng hop do, thue thu nhap hoan lai cung dime ghi thang vao von chu so him. Tai san thue thu nhap hoan lai va np thue thu nhap hoan lai phai tra dime bu trir khi Cong ty co quyen hop phap de bu trir gicra tai san thue thu nhap hien hanh voi thue thu nhap hien hanh phai nop va khi cac tai san thue thu nhap hoan lai va np thue thu nhap hoan lai phai tra lien quan tdi thue thu nhap doanh nghiep dime quan ly boi cung mot co quan thue va Cong ty co dp djnh thanh toan thue thu nhap hien hanh tren co so thuan. Viec xac djnh thue thu nhap doanh nghiep phai tra va thue thu nhap hoan lai cua Cong ty can cir vao cac quy djnh hien hanh ve thue. Tuy nhien, nhumg quy djnh nay thay doi theo tung tho i ky va viec xac djnh sau cung ve thue thu nhap doanh nghiep tuythupc vao ket qua kiem tra cua ccquan thue co tham quyen. Cac loai thue khac dime ap dung theo cac luat thue hien hanh tai Viet Nam. Ky quy bao hiem Cong ty thpc hien ky quy bao hiem bang 2% von phap djnh. Khoan ky quy nay dime htmng lai theo thoa thuan voi ngan hang noi ky quy va dime thu hoi khi cham dirt boat dong. Tien ky quy chi dime si> dung de dap irtig cac cam ket doi vdi ben mua bao hiem khi kha nang thanh toan bj thieu hut va phai dime Bp Tai chinh chap thuan bang van ban. Quy dp tru1 bat bupc 0 Y 'UH1.IP M Quy dp tru* bat bupc dirpc trich lap tu* Ipi nhuan sau thue vdi ty le 5% va tiep tuc dime trich lap tdi khi bang 10% von dieu le cua Cong ty theo cac quy djnh hien hanh. 4. TIEN VA CAC KHOAN TU O NG Ol/aNG TIEN So cudi nam So dau nam Tien mat Tien gdi ngan hang khong ky han Tien dang chuyen Cac khoan timng dimng tien (i) (i) Cac khoan tu ong dircng tien the hien cac khoan tien gdi cd ky han vdi thdi gian dao han ban dau ngan hem 3 thang tai cac ngan hang thimng mai bang Dong Viet Nam va himng mdc lai suat 4%/nam. -NHW TE YM 15

18 MAU SOB09-DNNT 5. OAUTl/TAI CHINH A) Cac khoan dau tu* tai chmh ngan han Chi/ng khoan kinh doanh (a) Dau tu1 nam giu* den ngay dao han - Ngan han (bl) Gia goc Du' phong So dau nam Gia goc Du1 phong B) Cac khoan dau tir tai chmh dai han Dau tu* vao cong ty con (c) Dau tu1 nam giu' den ngay dao han - Dai han (b2) a. Chi/ng khoan kinh doanh Tai ngay 31 thang 12 nam 2021, chimg khoan kinh doanh chi bao gom dau tu* vao co phieu va la dau tu1 cua cac quy lien ket don vj, doge ghi nhan theo gia trj hop ly can co vao so loong cd phieu nam gio va gia dong coa tren San Giao djeh chdng khoan (tai ngay 31 thang 12 nam 2020: bao gdm chdng chi quy thupc so hou cua cong ty va doge ghi nhan theo gia goc tro di do phong giam gia dau to). Chi tiet dau to chdng khoan kinh doanh nhosau: 5 16

19 s-ov\ THUYET MINH BAO CAO TAI CHINN RIENG (Tiep theo) MAU SOB09-DNNT So dau nam So lu p ng Gia gdc Gia trj hop ly Dll phong So lu'o ng Gia goc Gia trj hop ly Dll' phong Co phieu + Cong ty CP Tap doan Hba Phot (HPG) + Ngan hang TMCP Ky Thwang Viet Nam (TCB) + Cong ty CP FPT(FPT) + Cac co phieu khac Chung chi quy b. Oau ttf nam gicr den ngay dao han Gia gdc Gia trj ghi so So dau nam Gia gdc Gia trj ghi so bl) Dau tu* nam git? den ngay dao han - Ngan han - Tien gtsi co ky han (i) - Trai phieu (ii) - Cac khoan dau tw khdc b2) Dau tu' nam giu' den ngay dao han - Dai han - Tien giri co ky han (i) - Trai phieu (ii) (i) Tai ngay 31 thang 12 nam 2021, Cong ty co the chap hai (2) hop dong tien giti voi so tien dong (tai ngay 31 thang 12 nam 2020: dong) de dam bao thin: hien cho cac hap dong thue van phong giaa Cong ty va ben cho thue. 17

20 4U/ s- c ui Z : -r Sr ts- -rr MAU SO B 09 - DNNT (ii) Trai phieu the hien cac khoan d'au tu* vaotrai phieu Chinh phu va Trai phieu doanh nghiep vdi ke hoach nam giu cho den ngay dao han. Chi tiet nhi/sau: Thcyi gian So lu Q ng Menh gia Giatrjghiso dao han Menh gia So dau nam Thoi gian Laisuat So lu'tyng Giatrighiso dao hgn Laisuat Nam % Nam % Trai phieu Chinh phu Daihan ,70-9, ,70-9, ,50-11, ,50-11, ,60-6, , ,90-8, ,20-8,00 Trai phieu Doanh nghifp Ngan han - Cong ty Tai chinh TNHH MTV Ngan hang Vi<?t Nam Thjnh Vu o'ng Daihan - Cong ty CP Tap doan Mason - Ngan hang TMCP Ngoqi thwang Vi at Nam - Cong ty CP Tap doan PAN - Ngan hang TMCP Cong thwang Viet Nam - Tong Cong ty CP Thiet bj dien Viet Nam - Cong ty CP Ca Dien Lpnh - Cong ty CP Nang lapng Hong Phong 1 - Trai phieu Do thj Thanh pho Ho Chi Minh - Ngan hang TMCP Dau tw va Phot trien Viet Nam - Chi nhanh Ha Thanh - Tong Cong ty Dau tw va Phot then Cong nghiep - Ngan hang TMCP Quan dpi - Ngan hang TMCP Qudc Te Viet Nam - Top doan Vingroup - Cdc trai phieu doanh nghiep khdc , , , ,70-7, , , ,00 5 6, , , , , , , , , , , , , , , , ,10 7 7,58 3 9, ,30-13,