Báo cáo tài chính tổng công ty cổ phần tái bảo hiểm pvi 1618450694

Deloitte Phan Trinh Quoc Kien Digitally signed by Phan Trinh Quoc Kien DN: C=VN, O=TCT Co phan Tai bao hiem PVI, CN=Phan Trinh Quoc Kien, E=kienptq@pvire.com.vn Reason: I am approving this document Location: Date: 2021-02-25 17:23:14 Foxit Reader Version: 9.2.0 TONG CONG TY CO PHAN TAI BAO HIEM PVI (Thanh Igp tgi nwac Cgng hoa Xa hgi Chu nghTo Vigt Nam) PVIRe BAO CAO TAI CHINH OA Ol/OC KIEM JOAN Cho nam tai chmh ket thuc 31 thang 12 nam 2020 t6ng c6ng ty c6 phan tAi bag hi^m pvi Tang 25, toa nh^ PVI, so Pham Van Bach Quan Cau Giay, Hh Npi, CHXHCN Vigt Nam Mgc igc Ndl DUNG TRANG BAG CAO CUA BAN TONG GIAM 06c 1-2 BAG CAO KI^M JOAN DOC LAP 3-4 BANG CAN 06l KflOAN 5-6 BAG GAG K^T QUA HGAT OONG KINH DGANH 7-9 BAG CAG LUU CHUYEN TIIn T? THUYfr MINH BAG CAG lAl CHfNH 10 DE VI 11-37 t6ng c6ng ty c6 phXn tAi bag hi^m pvi Tang 25, toa nha PVI, so Pham Van Bach Quan Cau Giay, Npi, CHXHCN Vigt Nam bAo cAo cua ban t6ng giAm ode Ban long Gi^m doc long Cong ty Co phan Tal Bao hi^m PVI (gpl tat la 'Tong C6ng ty") d? trinh bao cung vdfi b^o cao tai chmh cua long Cong ty cho nam tai chmh ket thuc ng^y 31 thang 12 nam 2020 hOi o&ng quAn TR|vA ban idNG giAm ode Cac vien cua Hpi dong Quan trj va Ban long Gi^m d6c long Cong ty da difeu hinh long C6ng ty nam va den lap bao cao gom: Hoi done GuAn tri dng Nguyin Anh Tuan dng Dvcmg Thanh Francois dng Lam Nhat Son Ba Pham Thj Thanh Nga dng Trifong Minh OCrc dng Trjnh Anh Tuan dng Alexander Nicola! Neumann dng Nguyen Anh Vu Chutjch Pho Chu tjch (miln nhiam 27 thang nam 2020) Th^nhvien Thanh vien (mien nhlam 27 thang nam 2020) Thanh vien Thanh vien Thanh vien (bo nhifm 27 thang nSm 2020) Thanh vien (bo nhiem 27 thang nSm 2020) Ban Tong Giam doc dng Trjnh Anh Tuan Ba Le Thj Thuy dng Nguyin Hong Long dng Phan Trjnh Quoc Kien dng Ngo Thanh Hai Tong Giam doc Gi^m doc Khdi Kinh doanh Giam doc Khoi Kinh doanh Giam doc Khoi Ho^t dpng Kl toan troong trAch nhi?m cua BAN t6ng giAm ode Ban Tong Giam doc Tong Cong ty c6 trach nhi|m lap b^o c^o tai chinh phan anh mpt each trung thi/c va hdp ly tinh hinh tai chmh cua Tong Cong ty tai ng^y 31 thang 12 nam 2020, cung nhu* ket qua hoat dpng kinh doanh va tinh hinh liru chuyen tien t# cua Tong C6ng ty cho nam t^i chmh ket thuc cung ngay, phu hgfp vdl chuan mi/c ke toan, che dp ke toin ap dyng cho cac doanh nghipp bao hiem Vi|t Nam v^ c^c quy djnh ph^p ly c6 lien quan den vl|c lap vi trinh bay bao cao tai chmh Trong vipc lap b^o c^o tai chinh nay, Ban Tong Giam doc du'Q^c yeu cau phai: • Li/a chpn c^c chinh sach ke toin thich hpfp va ap dyng cac chinh sach d6 mOt each nhat qu^n; • Ou-a c^c x6t doan v^ irdc tinh mpt each hg^p ly v& than trpng; • Nlu r5 c^c nguyen tac ke to^n thfch h1/VN1A-HN-BC bAo cAo ki^m toAn oOc lAp Kmh giri: Cac Co dong Hqi dong Quan trj va Ban Tong Giam doc Tong Cong ty Co phan Tai Bao hiem PVI Chung tdi da kiem toan bao c^o t^i chmh kem theo cua Tong C6ng ty Co phan T^i B^o hIem PVI (ggi tit la "long Cong ty"), du-g/c l|p ngly 17 thang 02 nam 2021, tif trang 05 den trang 37, bao gom Bang cin doi ke toan tai 31 thing 12 nam 2020, Bao ket qua hoat dpng kinh doanh, Bao \ifu chuyen tien te cho nam tai chinh ket thuc cung ngly va Ban thuyet minh bao tai chmh Trach nhi$m cua Ban Tong Giam doc Ban Tdng Gilm doc Tong Cong ty chiu trach nhi|m ve vi#c lap va trinh bay trung thyc va hgrp ly bio tai chlnh cua Tong Cong ty theo chuan myc ke toln, che dp ke toln Ip dyng cho dc doanh nghipp bao hiem Vipt Nam va dc quy dinh phip ly c6 lien quan den vipc lap va trinh biy bio tai chmh vl chiu trich nhiem ve kiem solt npi bp ml Ban Tong Gilm doc xlc djnh la can thiet de dam bao cho vipc lap va trinh bay bio tai chinh khdng c6 sai sot trpng yeu gian Ian hoac nham Ian Trach nhi$m cua Kiem toan vien Trlch nhipm cua chung toi la dya y kien ve bio tai chinh dya tren ket qui cua cupc kiem toln Chung toi da tien hanh kiem toan theo dc chuan myc kiem toln Vipt Nam CIc chuan myc yeu cau chung t6i tuan thu chuan myc va dc quy dinh ve dap dCrc nghe nghipp, lap ke hpach va thyc hipn cupc kiem toln de dat dypc sy dim bao hyp ly ve vipc llpu bio tai chinh cua Tong Cong ty c6 c6n sal sot trpng yeu hay khong Cong vipc kiem toln bao gom thyc hipn dc thu tyc nham thu thap dc bang chtrng kiem toan ve dc so lipu va thuyet minh tren bio tli chinh CIc thu tyc kiem toln dyyc lya chpn dya tren xet doln cua Kiem toln vien, bao gom dinh gil rui ro c6 sai s6t trpng yeu bip dp tai chinh gian Ian hoac nham Ian Khi thyc hipn danh gil dc rui ro nay, Kiem toln vien da xem xet kiem solt npi bO cua Tong Cong ty lien quan den vipc lap va trinh bay bio tai chinh trung thyc, hyp ly nham thiet ke dc thu tyc kiem toln phu hyp vdl tinh hinh thyc te, nhien khong nham myc dich dya y kien ve hipu qua cua kiem solt npi bp cua Tong Cong ty Cong vipc kiem toln cung bao gom dinh gil tinh thich hyp cua dc chinh sich ke toln du'yc Ip dyng va tinh hyp ly cua dc Lfdc tinh ke toln cua Ban Tong Gilm doc cung nhir danh gil vipc trinh bIy tong the bio tli chinh Chung toi tin tyc/ng rang dc bang chtrng kiem toln ma chung toi da thu thap dyyc la day du va thich hyp lam co sd cho y kien kiem toln cua chung toi Ten Deloitte 6iS(jc diing chl mOt ho3c nhlSu thSnh vifin cCia Deloitte Touche Tohmatsu Limited, vS mang li/ifi c^c hSng thinh vi&n • moi th^nh vifin Id mOt t6 chCrc dOc Idp v§ mdt phap ly Deloitte Touche Tohmatsu Limited (hay "Deloitte Todn cau")khdng cung c3p djch vg cho cdc khdch hdng Vui I6ng xem tai website www.deloitte.com/about de biet them thong tin chi^iet Deloitte bAO CAO KI^M TOAN oOC LAp (Tiep theo) Y kien cua Kiem toan vien Theo y kien cua chung tol, b^o c^o t^i chmh da phan ^nh trung thyc hg^p ly, tren cac khfa cgnh trpng yeu, tinh hinh tai chmh cua long Cong ty tgi ng^y 31 th^ng 12 nam 2020 cung nhu" ket qua ho^t dpng kinh doanh va tinh hinh lu'u chuyen tien tg cho nam tai chmh ket thuc cung ngay, phu hgp vdi chuan mu'c ke toan, che dg ke toan ap dyng cho cac doanh nghigp bao hiem Vigt Nam va cac quy djnh phap ly CO lien quan den vigc l|p va trinh bay bao cao tai chinh CONG NAM K h uc^^)|=t9nrAn h Ph^mTuan LInh PhoTongGlam doc Kiem toan vien Giay chtrng nh|n dang ky hanh nghi§ Giay chCrng nh|n dang ky hanh nghe kiem toan so 0036-2018-001-1 kiem toan so 3001-2019-001-1 C6NG ty TNHH deloitte VigT NAM Ngay 17 thang 02 nam 2021 Ha NqI CHXHCN Vi?t Nam H' MAU S6 B 01-DNPNT Ban hanh theo Th6ng tir so 232/2012/TT-BTC 28 thang 12 nam 2012 cua Bp Tai chmh t6nG CdNG TY c6 PHAN TAI BAO HI^M PVI Tang 25, t6a nha PVI, so Pham Van Bach Qu|n Cau Giay, Ha Npi, CHXHCN Vi^t Nam BANG CAN 06\ K^TOAN Tgi 31 thang 12 nam 2020 Do^n vj: VND TAI skH Thuy^ MSsd Sdcudlnim Sddlu nim 3.905.443.953.036 3.584.440.925.388 54.685,820.990 85.314.786.197 minh A TAI SAN NGAN HAN 100 (100=110+12(H130+150+190) Tien vi cic khoiin tiromg dirotig 110 Tien 111 19.685.820.990 45.314.786.197 Ck khok tircmg dircmg tien 112 35.000.000.000 40.000.000.000 II Cic khok dau tir tdi chlnh ngln h^n 120 1.174.959.000.000 628.591.800.000 l.Oauti/nganh^n 121 1.174.959.000.000 628.591.800.000 III Cic khoin philthu ngln h^n 130 431.893.781.626 589.356.922.010 Phai thu khkh hkg 131 435.899.682.593 593.211.761.902 1.1 Phai thu ve hpp dong bk hiem 131.1 367.215.454.527 558.436.630.845 1.2 Phai thu khk cua khkh hkg 131.2 68.684.228.066 34.775.131.057 1.523.086.959 2.915.171.207 Phai thu ngan han khk 135 Di; phong phai thu ngln han kho d6i IV Til sin ngln han khic Chi phi tra tri/dc ngln han 150 139 151 (5.528.987.926) (6.770.011.099) 197.999.830.099 190.865.285.078 197.999.830.099 190.865.285.078 1.1 Chi hoa hongchira phan bo 151.1 197.814.338.064 190.389.421.394 1.2 Chi phi tra tri/dt khk 151.2 185.492.035 475.863.684 2.045.905.520.321 2.090.312.132.103 V.Tllslntii bio hlltn 190 Dy phong phi nhirpng tai bao hiem 191 15 443.415.199.263 440.249.447.078 Dy phong boi thirdng nhirgng tai bao hiem 192 15 1.602.490.321.058 1.650.062.685.025 B.T^ sAn DAIHAN 200 621.799.579.870 905.247.077.790 CIc kholn phllthu dal han 210 8.000.000.000 8.000.000.000 Phai thu daihankhac 218 8.000.000.000 8.000.000.000 218.1 8.000.000.000 8.000.000.000 II Til sin c5 djnh 220 1.876.380.844 3.517.966.280 Tai san c6 djnh hOu hinh 221 781.422.116 1.181.386.048 (200=210+220+250+260) 1.1 Kyquybao hiem Nguyen gia 222 8.591.869.385 8.398.451.385 Gia tn tiao mbn luy ke 223 (7.810.447.269) (7.217.065.337) 227 1.094.958.728 2.336.580.232 23.908.313.000 23.375.313.000 (22.813.354.272) (21.038.732.768) 589.548.450.000 870.915.650.000 589.548.450.000 870.915.650.000 22.374.749.026 22.813.461.510 22.374.749.026 22.813.461.510 4.527.243.532.906 4.489.688.003.178 Tai san co djnh vdhinh Nguyen gia 228 Gia tri hao man luy ke 229 III CIc kholn diu ttf til chtnh dai han 250 Dau tir daihankhac 258 IV Til sin dllhan khic 260 Chi phi tra trirdc dai han 261 t5nG TAI sAn(270=100+200) 270 10 Cac thuyet minh kern theo la m^t bg phgn h