Bi 1.

Mt l hng knh xut khu c bo him ngang gi tr vi

tng s tin bo him (gi CIF) l 1.000.000 USD c ch trn mt
con tu ( c bo him ngang gi tr vi s tin bo him l
1.100.000USD). Trong chuyn hnh trnh, tu gp bo v b mc
cn, thn tu h hng phi sa cha ti cng n ht 50.000USD,
mt s knh b v, thit hi 63.000 USD. thot nn, thuyn trng
ra lnh phi nm mt s hng ho ca ch hng xung bin tr gi
150.000USD, chi ph c lin quan l 3.700 USD. ng thi cho tu
hot ng vi cng sut ti a, lm n ni hi, phi sa ht
45.000 USD.
Yu cu: - Phn b tn tht chung
- Hy xc nh s tin bi thng thc t ca mi
cng ty bo him?
Bit rng:

- Ch tu mua bo him ti cng ty BH A;

- Ch hng mua bo him ti cng ty BH B;

- Cc ch tu v ch hng u mua BH theo iu
kin mi ri ro.
BI GII:
Bc 1: Xc nh gi tr TTC (Gt )
Gt = 150.000 + 45.000 + 3.700 = 198.700 (USD)
Bc 2: Xc nh gi tr chu phn b TTC (Gc )
Gc = (1.100.000 + 1.000.000) (50.000 + 63.000) = 1.987.000 (USD)
Bc 3: Xc nh t l phn b TTC ( t )
t=

198.700
1.987.000

x 100 = 10 (%)

Bc 4: Xc nh mc ng gp TTC ca mi bn (Mi ):
Mtu = (1.100.000 50.000) x 10% = 105.000 (USD)

Mhng = (1.000.000 63.000) x 10% = 93.700 (USD)

Bc 5: Xc nh s tin b ra (hay thu v) ca mi bn (Si )
Stu = (45.000 + 3.700) 105.000 =

- 56.300 (USD)

Shng = 150.000 93.700 =

+ 56.300 (USD)

Bc 6: Xc nh s tin BH bi thng cho mi bn (theo iu kin BH)

BH A bi thng ch tu = 50.000 + 105.000 = 155.000 (USD)
BH B bi thng ch hng = 63.000 + 93.700 = 156.700 (USD)
Bi 2.
Mt l hng xut khu c bo him ngang gi tr vi tng s
tin bo him (gi CIF) l 260.000 USD, trong ca:
+ Ch hng X: 100.000USD.
+ Ch hng Y: 80.000USD.
+ Ch hng Z: 80.000 USD.
Gi tr con tu trc khi ri cng l 200.000 USD. Trong chuyn
hnh trnh, tu b m va, v tu b hng nn nc bin trn vo
lm cho ch hng X thit hi 10.000 USD; ch hng Z thit hi
6.000 USD. Thuyn trng ra lnh dng 2 kin hng tr gi 8.000
USD ca ch hng Y bt l thng. V n cng, ch tu phi
sa cha ht 20.000 USD v thuyn trng tuyn b ng gp tn
tht chung.
Yu cu: Hy xc nh mc ng gp tn tht chung ca
mi bn v s tin phi bi thng thc t ca mi cng ty bo
him?
Bit rng:
- Ch hng X mua bo him theo iu kin C
- Ch hng Y v Z mua bo him theo iu kin B
- Ch tu mua bo him ngang gi tr theo iu kin mi ri ro
(ITC)

Bi 3.
Hai tu A v B b m va, li v thit hi ca cc bn nh sau:
1.
2.
3.
4.

Li v thit hi
Li
Thit hi thn tu
Thit hi kinh doanh
Thit hi hng ho

Tu A
20%
3200 USD
2000 USD

Tu B
80%
2400USD
600 USD
1.000 USD

Yu cu: Xc nh s tin phi bi thng ca mi cng ty bo

him v s tin cn thit hi ca mi ch tu, nu v m va trn
gii quyt theo trch nhim cho / n?
Bit rng:
a. Ch tu A mua bo him vt cht thn tu ngang gi tr
theo iu kin bo him mi ri ro v bo him trch nhim dn
s mc 3/4ti cng ty bo him X.

b. Ch tu B mua bo

him vt cht thn tu ngang gi tr theo iu kin bo him mi

ri ro v bo him trch nhim dn s mc 3/4ti cng ty bo
him Y.
Bi 4.
Hai tu A v B b m va, li v thit hi ca cc bn nh sau:
Li v thit hi
Tu A
1. Li
40 %
2. Thit hi thn tu 32.000 USD
3. Thit hi kinh 8.000 USD

Tu B
60%
30.000USD
6.000 USD

doanh
4. Thit hi hng ho

10.000 USD

20.000 USD

Yu cu: Xc nh s tin phi bi thng ca mi cng ty bo

him v s tin cn thit hi ca mi ch tu, nu v m va trn
gii quyt theo trch nhim cho?
Bit rng:

- Ch tu A mua bo him vt cht thn tu ngang gi tr,

theo iu kin bo him mi ri ro v bo him trch nhim dn
s ca ch tu vi mc trch nhim 3/4 cng ty bo him X
- Ch tu B mua bo him vt cht thn tu ngang gi tr,
theo iu kin bo him mi ri ro v bo him trch nhim dn
s ca ch tu vi mc trch nhim 3/4 cng ty bo him Y.
- Hng ho trn tu A c bo him ngang gi tr, theo iu
kin C ti cng ty bo him N.
- Hng ho trn tu B c bo him ngang gi tr, theo iu
kin B ti cng ty bo him M.
Bi 5.
Xe t M tham gia bo him ton b tng thnh thn v xe,
tng thnh ng c v bo him TNDS ca ch xe c gii i vi
ngi th 3 cng ty bo him A t ngy 1/1/2003. S tin bo
him thn v xe bng 50% v s tin bo him tng thnh ng
c bng 15% so vi gi tr thc t xe. Ngy 5/10/2003, xe b tai
nn thuc phm vi bo him. Tng thnh thn v thit hi ton b,
tng thnh ng c h hng thit hi 15.000.000 ng.
Yu cu : Hy xc nh s tin bi thng thc t ca cng ty bo
him A ?
Bit rng: Khi tham gia bo him gi tr thc t chic xe l
400.000.000 ng v xe cn mi nguyn. T l khu hao ca xe l
5% mi nm.
Bi gii:
Nguyn gi xe M = 400.000.000
Gi tr xe M ngay trc khi xy ra tai nn =
400.000.000 - 400.000.000 x 5% : 12 x 9 = 385.000.000 ()

Cng ty BH A bi thng:
- Thit hi thn v: 385.000.000 x 50 % = 192.500.000 ()
- Thit hi ng c: 15.000.000 < 400.000.000 x 15% = 60.000.000 ()
Tng s tin bi thng = 192.500.000 + 15.000.000 = 207.500.000 ()
Bi 6.
Ch xe t M tham gia bo him ton b tng thnh thn v
xe v bo him TNDS ca ch xe c gii i vi ngi th ba ti cng
ty bo him X t ngy 17/1/2009. S tin bo him thn v xe
bng 51% so vi gi tr thc t ca xe. Ngy 26/10/2009 xe M m
va vi xe B, theo gim nh xe M c li 60% v h hng ton b, gi
tr tn thu l 12.000.000; Li xe M b thng phi nm vin iu
tr, chi ph iu tr v thit hi thu nhp ht 22.000.000. Xe B
c li 40%, h hng phi sa cha ht 50.000.000, thit hi kinh
doanh l 10.000.000. Ch xe B mua bo him ton b vt cht
thn xe v bo him TNDS ca ch xe c gii i vi ngi th ba ti
cng ty bo him Y.
Yu cu:
Hy xc nh s tin phi bi thng thc t ca mi cng ty
bo him v s tin cn thit hi ca mi ch xe?
Bit rng:
Xe M s dng c 4 nm, khi tham gia bo him gi tr
ton b thc t ca xe l 640.000.000. T l khu hao ca xe mi
nm l 5%. Cc cng ty bo him u khng ch mc trch nhim
ca

mnh

mc:

50.000.000/ti

sn

50.000.000/ngi/v tai nn.

Bi gii:
Nguyn gi xe M = 640 : (100 4 x 5) x 100 = 800 (tr.)
Thit hi ca xe M:

tai

nn

Ti sn: 640 800 x 5% :12 x 9 12 = 598 (tr.)

Con ngi: 22 tr.
Tng thit hi: 598 + 22 = 620 (tr.)
Thit hi ca xe B: 50 + 10 = 60 (tr.)
S tin TNDS ca xe M (i vi ti sn): 60 x 60% = 36 (tr.)
S tin TNDS ca xe B: - i vi ti sn: 598 x 40% = 239,2 (tr.)
- i vi con ngi: 22 x 40% = 8,8 (tr.)
Tng s: 239,2 + 8,8 = 248 (tr.)
S tin cng ty BH X bi thng:
- V TNDS: 36 tr.
- V vt cht: 598 x 51% - 239,2 x 51% = 182,988 (tr.)
Tng s tin bi thng = 36 + 182,988 = 218,988 (tr.)
S tin cng ty BH Y bi thng:
- V TNDS:

+ i vi ti sn: 50 tr.
+ i vi con ngi: 8,8 tr.

- V vt cht: 50 - 50 x 60% = 20 (tr.)

Tng s tin bi thng = 50 + 8,8 + 20 = 78,8 (tr.)
Thit hi ca ch xe M: (620 + 36) (218,988 + 248) = 199,012 (tr.)
Thit hi ca ch xe B: (60 + 248) (36 + 78,8) = 193,2 (tr.)
Bi 7.
Hp ng bo him t k:
- Thi hn: 5 nm
- S tin bo him: 50.000.000
- Tui ngi c bo him khi tham gia bo him: 40
- Li sut k thut: 6%/nm.
Theo bng t l t vong:
l40 = 97931

l43 = 97673

l41 = 97847
l44 = 97578
l42 = 97762
l45 = 97477
Yu cu: Hy xc nh mc ph thun np hng nm?
Bi gii:
Cng thc tnh ph thun np hng nm trong bo him t vong
c k hn xc nh:
n

fb =

d
j =1

( x + j 1)

n 1

1
(1 + i ) j

lx+ j

(1 + i)
j =0

Sb

dx = lx - lx+1
d40 = l40 l41 = 97931 97847 = 84 (ngi)
d41 = l41 l42 = 97847 - 97762 = 85 (ngi)
d42 = l42 l43 = 97762 - 97673 = 89 (ngi)
d43 = l43 l44 = 97673 97578 = 95 (ngi)
d44 = l44 l45 = 97578 97477 = 101 (ngi)
f40 =

84 x (1/1,06) + 85 x (1/1,06)2 + 89 x (1/1,06)3 + 95 x (1/1,06)4 + 101 x (1/1,06)5

97931 + 97847 x (1/1,06) + 97762 x (1/1,06)2 + 97673 x (1/1,06)3 + 97578 x
(1/1,06)

x 50.000.000

= 43.563 (/ngi)
Bi 8.
Gia nh ng A c 3 ngi, ngy 1/1/2010 ng quyt nh
mua bo him nhn th cho ngi trong gia nh ti cng ty bo
him nhn th B.
a/ ng A tui 40, tham gia bo him t vong c k hn
xc nh 5 nm, ph np hng nm, s tin bo him mi ngi l
50.000.000 ng.

b/ Con ng A tui 18, mua bo him nhn th hn hp

vi thi hn 5 nm, ph np mt ln, s tin bo him l 40.000.000
ng.
Yu cu: Hy xc nh tng s ph bo him m gia nh
ng A phi np ti thi im k hp ng (1/1/2010)?
Bit rng:
a/ Li sut k thut l 4%/nm; ph hot ng (h) l 10%.
b/ T l t vong dng tnh ph bo him ca cc tui
v cc nm th hin bng sau:
Tui(

T l t

x)

vong qx

18
19
20
21
22
23

(%0)
0,6
1,2
1,6
1,8
2,0
2,4

Tui (x)

T l t
vong qx (%0)

40
41
42
43
44
45

3,2
3,6
4,2
4,4
4,6
4,8

Bi gii:
a/ Cng thc tnh ph thun np hng nm trong bo him t vong c
k hn xc nh:
n

fb =

d
j =1

( x + j 1)

n 1

1
(1 + i ) j

l x+ j

(1 + i)
j =0

Sb

- T l t vong tui x:
qx = dx = qx x lx
- S ngi t vong gia tui x v x+1
dx = l x - l x

+1

lx+1 = lx - dx

x
40
41
42
43
44
45

f40 =

qx (%0)
3,2
3,6
4,2
4,4
4,6
4,8

lx
1000
996,8
993,212
989,041
984,689
980,159

dx
3,200
3,588
4,171
4,352
4,530

3,2 x (1/1,04) + 3,588 x (1/1,04)2 + 4,171 x (1/1,04)3 + 4,352 x (1/1,04)4 + 4,53 x (1/1,04)5
1000 + 996,8 x (1/1,04) + 993,212 x (1/1,04)2 + 989,041 x (1/1,04)3 + 984,689 x
(1/1,04)

x 50.000.000

= 190.809 (/ngi)
P40 = f40 + h = f40 + 10% P40 P40 = f40 / 0,9 = 190.809 / 0,9 = 212.010 (/ngi)

b/ Cng thc tnh ph thun np mt ln trong bo him nhn th

hn hp.
f g = fa + fA
fA =

l x +n

fa =

d
j =1

( x + j 1)

lx

1
(1 + i ) n
lx

1
(1 + i ) j

Sb

(9) = (1) + (8)

(8)

Sb

x
18
19
20
21
22
23

qx (%0)
0,6
1,2
1,6
1,8
2,0
2,4

lx
1000
999,4
998,201
996,604
994,81
992,82

dx
0,600
1,199
1,597
1,794
1,990

f18 = [0,6 x (1/1,04) + 1,199 x (1/1,04)2 + 1,597 x (1/1,04)3 + 1,794 x (1/1,04)4 + 1,99
x (1/1,04)5 + 992,82x (1/1,04)5] : 1000 x 40.000.000 = 32.892.000 (/ngi)

P18 = f18 + h = f18 + 10% P18

P18 = f18 / 0,9 = 32.892.000 / 0,9 = 36.546.667 (/ngi)
Tng s ph bo him m gia nh ng A phi np ti thi
im k hp ng =
212.010 + 36.546.667 = 36.758.677 () 36.759.000
Bi 9. Tnh hnh sn xut la ca 1 nng trng quc doanh trong
vng 5 nm nh sau:
Ch tiu

.v
tnh

2002

2003

2004

2005

2006

1. Sn lng la Qi

Tn

5.500

4.000

5.750

5.250

4.500

ha

1.000

1.000

1.000

1.000

1.000

Tn/h
a

5,50

4,00

5,75

5,25

4,50

2. DTGT la - Si
3. Nng sut la
- Wi

Yu cu: Hy xc nh ph bo him cho 1 ha la?

Bit rng: Gi la bnh qun 5 nm nu trn l 1.500/kg; d
= 20%. Gi thit: Nm 2007 nng trng tham gia bo him bng
gi tr sn lng thu hoch thc t bnh qun ca 5 nm trn.
1. Nu p dng ch bo him bi thng theo t l k (v
d k = 70%):
Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
5.500 + 4.000 + 5.750 +
Qi
5.250 + 4.500
= 5 (T/ha)
W=
=
1.000 + 1.000 +1.000 + 1.000
Si
+ 1.000
Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo
him.
Trong 5 nm trn, ch c 2 nm 2003 v 2006 l tn tht, v
mc nng sut u nh hn mc bnh qun (W = 5tn/ha). Do
:

 (W Wt) x St
Qt =

xk=

Si

(5 - 4) x 1.000 + (5 - 4,5) x
1.000
1.000 + 1.000 +1.000 +
1.000 + 1.000

x 70% = 0,21
(T/ha)

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun)

(T)

T=

Qt x 100
=
W

0,2
1 x 100 = 4,2
(%)
5

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,21 x 1.500.000 = 315.000/ha
Suy ra: d = 315.000 x 20/80 = 78.750 /ha.
Vy: F = 315.000 + 78.750 = 393.750/ha (nu bo him
mi ri ro)
2. Nu p dng ch bo him min thng c khu tr (M
= 10%):
Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
5.500 + 4.000 + 5.750 +
Qi
5.250 + 4.500
= 5 (T/ha)
W=
=
1.000 + 1.000 +1.000 + 1.000
Si
+ 1.000
Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo
him.
M = 10% , ch c nm 2003 l tn tht do :
Qt =

(W Wt M x W) x St
Si

(5 - 4 10% x 5) x 1.000
1.000 + 1.000 +1.000 +
1.000 + 1.000

= 0,1 (T/ha)

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun)

(T)

T=

Qt x 100
W =

0,1
5

x 100 = 2 (%)

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,1 x 1.500.000 = 150.000/ha
Suy ra: d = 150.000 x 20/80 = 37.500 /ha.
Vy: F = 150.000 + 37.500 = 187.500 /ha (nu bo him
mi ri ro)
3. Nu p dng ch bo him min thng khng khu
tr (M = 10%).
Bc 1. Sn lng thu hoch thc t bnh qun tnh trn 1 ha la:
5.500 + 4.000 + 5.750 +
Qi
5.250 + 4.500
= 5 (T/ha)
W=
=
1.000
+
1.000
+1.000
+
1.000
Si
+ 1.000
Bc 2: Xc nh sn lng tn tht bnh qun trn 1 n v bo
him.
Qt =

(W Wt) x St
Si

(5 - 4) x 1.000
1.000 + 1.000 +1.000 +
1.000 + 1.000

= 0,2 (T/ha)

Bc 3: Xc nh t l ph bi thng bnh qun (t l ph thun)

(T)
T=

Qt x 100
W =

0,2
5

x 100 = 4 (%)

Bc 4: Xc nh mc ph thun (f)
f = T x Sb
f = T x W x P = Qt x P
f = 0,2 x 1.500.000 = 300.000/ha

Suy ra: d = 300.000 x 20/80 = 75.000 /ha

Vy: F= 300.000 + 75.000 = 375.000 /ha (nu bo him mi
ri ro)
Bi 10. Tnh hnh sn xut la huyn A trong vng 5 nm nh
sau:
Ch tiu

1999 2000

2001

2002

2003

v
1.Sn lng la Tn

12.0

9.80

10.80

14.70

8.10

2. Nng sut T/ ha

00
7,40

0
5,90

0
6,90

0
8,30

0
5,50

la
3. Gi la

1.70

1.90

2000

2.100

2.30

/kg

Yu cu:
1. Xc nh ph bo him phi np tnh trn mt ha la nm
2004 theo ch bo him min thng c khu tr 10 %?
2. Gi thit nm 2004 huyn ny tham gia bo him 1600 ha
la theo mc ph tnh c nh trn v gi tr bo him bnh
qun mi ha bng gi tr sn lng thu hoch thc t bnh qun 5
nm trc, hy xc nh mc l (li) ca cng ty bo him?
Bit rng:
1.Ph ph l 12%.
2.Nm 2004 c 60 ha la b tn tht ton b thuc phm vi
bo him, gi tr tn thu mi ha l 500.000 v 20 ha la b tn
tht 20% sn lng. Chi ph qun l phn b l 10% v thu VAT
10%

so vi tng mc ph thu. Tin li do u t mang li l

25.000.000.