BH Hàng H I

BH HNG HA XUT NHP KHU VN CHUYN BNG NG BIN
1. Mt l hng xut khu c bo him ngang gi tr vi tng s tin bo him (gi CIF) l
900.000 USD
Con tu c bo him ngang gi tr vi s tin bo him l 800.000USD. Trong chuyn
hnh trnh, tu b mc cn, thn tu h hng phi sa cha ht 20.000USD. thot nn,
thuyn trng ra lnh phi nm mt s hng ho ca ch hng xung bin tr gi 20.000USD,
chi ph c lin quan l 2000 USD. Ti cng n, trong khi bc d, mt s kin hng ri xung
bin mt tch tr gi 30.000USD. Sau , thuyn trng tuyn b ng gp tn tht chung.
Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him?
Bit rng:
Ch tu mua bo him ngang gi tr theo iu kin mi ri ro ti Bo Minh
Ch hng mua bo him ngang gi tr theo iu kin B ti Bo Vit H ni.
1.000.000 USD: trong ca:
+ Ch hng X : 620.000 USD
+ Ch hng Y : 380.000 USD.
Con tu c bo him ngang gi tr vi s tin bo him l 800.000USD. Trong chuyn
hnh trnh, tu b mc cn, thn tu hng phi sa cha ti cng n ht 40.000USD.
thot nn, thuyn trng ra lnh phi nm mt s hng ho ca ch hng Y xung bin tr
gi 30.000USD, chi ph c lin quan l 5.000 USD. Tip tc hnh trnh tu gp bo, gi to,
sng ln, nc bin trn vo hm tu ngm t mt lng hng ha ca ch hng X, thit
hi 25.000 USD. Sau , thuyn trng tuyn b ng gp tn tht chung.
Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him?
Bit rng: Ch hng X mua bo him theo iu kin B, min thng c khu tr 500$; Ch
hng Y mua bo him theo iu kin B: con tu mua bo him theo iu kin ITC
960.000 USD, trong ca:
+ Ch hng X: 500.000USD.
+ Ch hng Y: 180.000USD.
+ Ch hng Z: 280.000 USD.
Gi tr con tu trc khi ri cng l 800.000 USD. Trong qu trnh vn chuyn, tu b m va,
v tu b hng nn nc bin trn vo lm cho ch hng X thit hi 20.000 USD; ch hng Z
thit hi 16.000 USD. Thuyn trng ra lnh dng 2 kin hng tr gi 28.000 USD ca ch
hng Y bt l thng. V n cng, ch tu phi sa cha ht 25.000 USD v thuyn trng tuyn b ng gp tn tht chung.
Yu cu: Hy xc nh mc ng gp tn tht chung ca mi bn v s tin phi bi thng thc t ca mi cng ty bo him?
Bit rng:
- Ch hng X mua bo him theo iu kin C
- Ch hng Y v Z mua bo him theo iu kin B
- Ch tu mua bo him ngang gi tr theo iu kin mi ri ro.
**************
BO HIM THN TU V BH TRCH NHIM DN S CH TU
V d
Hai tu A v B b m va trong thi hn bo him
Li v thit hi
Tu A
Tu B
1. Li
60 %
40%
2. Thit hi thn tu
10.000 USD
20.000USD
3. Thit hi kinh doanh
5.000 USD
10.000 USD
Yu cu: Xc nh s tin phi bi thng ca mi cng ty bo him v s tin cn
thit hi ca mi ch tu, nu v m va trn gii quyt theo trch nhim cho?
Bit rng:
a. Ch tu A mua bo him vt cht thn tu ngang gi tr theo iu kin bo him
mi ri ro v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty
bo him X
b. Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin bo him
bo him Y.
Hng dn:
1. Gii quyt theo trch nhim cho:
* Bc 1: X thit hai:
Tu A
Tu B
- Thit hi bn thn tu
Vt cht thn tu
10.000
20.000
Kinh doanh
5.000
10.000
- Bi thng TNDS
60%*30.000=18.000
40%*15.000=6.000
Tng gi tr thit hi thc t
33.000
36.000
* Bc 2: X trch nhim bi thng
ca BH (BH thn tu):
- Vt cht thn tu
10.000
20.000
- Bi thng TNDS
*18.000=13.500
*6.000=4.500
Tng trch nhim bi thng
23.500
24.500
* Bc 3: X s tin i li ca BH v
6.000*(10.000/15000)
18.000*(20.000/30.000)
phn thit hi thn tu c bt
= 4.000
= 12.000
* Bc 4: X s tin bi thng thc
t ca BH
23.500 4.000 = 19.500
24.500 12000 = 12. 500
* Bc 5: X thit hi khng c bi
33.000-(19.500+6.000)
36.000-(12.500+18.000)
thng ca mi ch tu:
=7.500
= 5.500
2. Gii quyt theo trch nhim n:

* Bc 1: X thit hai:
Tu A
Tu B
- Thit hi bn thn tu
Vt cht thn tu
10.000
20.000
Kinh doanh
5.000
10.000
- Bi thng TNDS
60%*30.000=18.000
40%*15.000=6.000
Nu gii quyt theo trch nhim n:
Tu A s bi thng TNDS cho tu B: 18.000 6.000 = 12.000
* Bc 1: X thit hai:
Tu A
Tu B
- Thit hi bn thn tu
Vt cht thn tu
10.000
20.000
Kinh doanh
5.000
10.000
- Bi thng TNDS
12.000
0
Tng gi tr thit hi thc t
27.000
30.000
* Bc 2: X trch nhim bi thng
ca BH (BH thn tu):
- Vt cht thn tu
10.000
20.000
- Bi thng TNDS
*12.000=9.000
0
Tng trch nhim bi thng
19.000
20.000
* Bc 3: X s tin i li ca BH v
12.000*(20.000/30.000)
phn thit hi thn tu c bt
0
= 8.000
* Bc 4: X s tin bi thng thc
t ca BH
19.000
20.000-8.000=12.000
* Bc 5: X thit hi khng c bi
27.000-(19.000+0)
30.000-(12.000+12.000)
thng ca mi ch tu:
= 8.000
= 6000
Bi tp:
1. Hai tu A v B b m va trong thi hn bo him
Li v thit hi
Tu A
Tu B
1. Li
70 %
30%
2. Thit hi thn tu
300.000 USD
200.000 USD
80.000 USD
100.000 USD
4. Thit hi hng ho
20.000 USD
50.000 USD
thit hi ca mi ch tu?
Bit rng:
bo him X
bo him Y.
c. Hng ho trn tu A c bo him ngang gi tr theo iu kin mi ri ro ti cng
ty bo him N.
d. Hng ho trn tu B c bo him ngang gi tr theo iu kin mi ri ro ti cng
ty bo him M.
Li v thit hi
Tu A
Tu B
1. Li
60 %
40%
2. Thit hi thn tu
200.000 USD
150.000 USD
40.000 USD
100.000 USD
4. Thit hi hng ho
10.000 USD
50.000 USD
Bit rng:
TLO v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty bo
him X

bo him Y.
ty bo him N.
Li v thit hi
Tu A
Tu B
1. Li
80 %
20%
2. Thit hi thn tu
150.000 USD
200.000USD
80.000 USD
150.000 USD
4. Thit hi hng ho
20.000 USD
50.000 USD
Bit rng:
bo him X
b. Ch tu B mua bo him vt cht thn tu theo iu kin bo him mi ri ro vi
Sb = 80% Gb v bo him trch nhim dn s ca ch tu vi mc trch nhim 3/4 cng ty
bo him Y.
ty bo him N.
ty bo him M.
Li v thit hi
Tu A
Tu B
1. Li
40 %
60%
2. Thit hi thn tu
180.000 USD
20.000 USD
4. Thit hi hng ho
50.000 USD
Bit rng:
bo him X
bo him Y.
ty bo him N.
ty bo him M.
5. Hai tu A v B b m va, theo gim nh:
Li v thit hi
Tu A
Tu B
1. Thn tu hng phi sa cha
80.000 USD
400.000 USD
2. Hng ho thit hi
20.000 USD
50.000 USD
3. Li
100%
0%
Yu cu: Hy xc nh s tin phi bi thng thc t ca mi cng ty BH?
Bit rng:
a. Tu A c bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him
TNDS mc 3/4 ti cng ty bo him X
b. Tu B c bo him vt cht ngang gi tr theo iu kin mi ri ro v bo him
TNDS mc 3/4 ti cng ty bo him Y.
c. Hng ho trn tu A c bo him ngang gi tr theo iu kin C ti cng ty bo
him Z.
d. Hng ho trn tu B c bo him ngang gi tr theo iu kin B ti cng ty bo
him M.
6. i tu M c 15 con tu u c bo him vt cht thn tu v bo him trch nhim
dn s ca ch tu vi hn mc trch nhim 3/4 ti Bo Vit Hi phng t ngy 1/1/2008.
Trong nm 2008, hai con tu M2 v M4 ca i tu M b tai nn thuc phm vi bo him
V 1: Tu M2 gp bo ln, gi bo lm hng mt s trang thit b trn tu tr gi
100.000 USD. Thuyn trng ra lnh phi vo cng lnh nn, ton b chi ph ht 35.000
USD.
V 2: Tu M4 m va vi tu N. Theo gim nh tu M4 c li 60%, h hng phi sa
cha ht 50.000USD, thit hi kinh doanh l 30.000USD. Tu N c li 40%, h hng phi sa
cha ht 80.000USD, thit hi kinh doanh l 20.000USD.
Yu cu: Hy xc nh s tin bi thng thc t ca Bo Vit Hi Phng v s tin
cn thit hi ca i tu M?
Bit rng:
a. V th hai gii quyt theo trch nhim n
b. Tu M2 v tu M4 u c bo him theo iu kin mi ri ro. Tu M2 dc bo
him vt cht thn tu vi Sb = 80% Gb
Tu N c bo him vt cht thn tu ngang gi tr theo iu kin mi ri ro v TNDS ca
ch tu vi hn mc trch nhim 3/4 ti cng ty bo him PVIC.
7. Cng ty thng mi A k{ kt hp ng vi Bo Vit Nam nh tham gia bo him mt l
hng ngang gi tr c tng s tin bo him l 50.000 000 USD theo iu kin bo him C,
ng thi k{ kt vi i tu B vn chuyn l hng ny t Nam nh sang CHLB c t ngy
1/1/2008. Trong nm 2008 xy ra hai v tn tht:
V 1: Tu B1 m va phi ngm, nc bin r r lm h hng mt lng hng tr gi
50.000 USD, thuyn trng quyt nh dng hng bt l thng, gi tr thit hi l 25.000
USD, chi ph lin quan l 5.000 USD. Ti cng ch, tu phi sa cha v l{ do m va, chi ph
ht 20.000 USD.
V 2: Tu B4 m va vi tu C, theo gim nh: tu B4 li 60%, h hng sa cha ht 40.000
USD, thit hi kinh doanh 20.000 USD. Tu C li 40%, h hng sa cha ht 50.000 USD,
thit hi kinh doanh 10.000USD
Yu cu:
a. Hy xc nh s tin phi bi thng thc t ca mi cng ty BH?
b. Hy xc nh mc li (l) ca Bo Vit Nam nh t hp ng bo him hng ho
v hp ng bo him cho i tu B?
Bit rng:
- T l ph bo him cho l hng trn l 0,5%, i tu B cng mua bo him vt cht thn
tu ngang gi tr theo iu kin mi ri ro v bo him TNDS ca ch tu Bo Vit Nam
nh vi mc trch nhim 3/4, tng s ph np khi k{ hp ng l 90.000 USD.
Chi ph qun l{ phn b ca Bo Vit Nam nh cho nhng hp ng trn l 10%, thu
10% so vi tng mc ph thu c, li u t thu c 15.000USD
Ch tu C mua bo him thn tu ngang gi tr theo iu kin bo him mi ri ro v
bo him TNDS vi mc 3/4 cng ty bo him Z.
BI TP BH NHN TH
1. i l{ A thng u tin nm 2010 khai thc c 4 hp ng BHNT, trong :
a/ 2 hp ng BHNT hn hp, ngi tham gia u tui 45, s tin bo him l
200.000.000 ng, thi hn bo him 5 nm, ph np hng nm.
b/ 2 hp ng BH t vong c kz hn xc nh 5 nm, ph np hng nm. S tin bo him l
100.000.000 ng, tui ca ngi tham gia l 55.
Yu cu: Hy xc nh thu nhp ca i l{ A thng u tin nm 2010?
Bit rng:
a/ Li sut k thut l 5%/nm; ph hot ng (h) l 12%.
b/ Hoa hng i l{ l 18% so vi s ph thu c.
c/ T l t vong dng tnh ph bo him ca cc tui v cc nm th hin
bng sau:
Tui(x)
45
46
47
48
49
50
T l t vong qx
(%0)
1,9
2,1
2,3
2,5
2,7
2,9
Tui (x)
55
56
57
58
59
60
T l t vong qx
(%0)
3,9
4,1
4,4
4,7
5,0
5,3
2. Ngy 1/1/ 2010 cng ty may X mua bo him t vong c kz hn xc nh 5 nm cho tt

c mi nhn vin ti Bo Vit nhn th H ni. Gi s tng s nhn vin ca cng ty l
1500 ngi v bao gm 2 loi tui: tui 25 c 1200 ngi; tui 45 c 300 ngi.
Sb l 50.000.000/ngi, ph bo him np nh k hng nm. Sb t vong c tr vo
cui nm hp ng.
Yu cu :
1. Xc nh s ph bo him X phi np sau khi k{ kt HBH?
2. Xc nh s ph bo him X phi np nm th 2 ca HBH?
3. Xc nh tng s ph bo him X phi np?
Bit rng:
a- Li sut k thut l 8% mi nm, ph hot ng (h) l 12%.
b- T l t vong dng tnh ph bo him ca cc tui v cc nm th hin
bng sau:
Tui(x)
T l t vong qx
(%0)
Tui (x)
T l t vong qx
(%0)
25
26
27
28
29
30
0,72
0,75
0,79
0,85
0,91
1,0
45
46
47
48
49
50
2,1
2,18
2,28
2,4
2,53
2,65
3. ng A tui 50 k{ kt HBH t vong c kz hn xc nh 5 nm vi cng ty BH Nhn

th H ni ngy 01/01/2008. Hy xc nh ph bo him ng A phi np ti thi im k{ kt
hp ng. Bit rng:
Sb c tr vo cui nm xy ra s kin BH l 100 tr
Li sut k thut l 6%/nm
Ph hot ng h = 12%
Ph bo him np nh kz hng nm
l55 = 87.543
Bng t l t vong tnh ph nh sau:
Tui (x)
T l t vong qx
(%0)
50
2,3
51
2,4
52
2,5
53
2,7
54
2,9
55
3,2
BO HIM VT CHT XE C GII V

BO HIM TNDS CH XE C GII I VI NGI TH BA
V d
1. Ch xe t M tham gia bo him ton b vt cht thn xe PVI t ngy 1/1/2004. Ngy
15/11/2004 xe b lt, ri xung vc, h hng ton b, gi tr tn thu l 500.000 ng.
Yu cu:
a. Hy xc nh s tin bi thng thc t ca PVI?
b. Kt qu thay i th no nu ch xe t M ch tham gia BH tng thnh thn v xe
v s tin BH ca thn v xe bng 53,5% gi tr thc t ca xe?
Bit rng:
Khi tham gia bo him gi tr thc t chic xe l 500.000.000 ng, xe mua mi vo ngy
5/2/2002. T l khu hao ca xe l 6% mi nm.
Hng dn:
a. Xe mua mi vo ngy 5/2/2002, tham gia bo him ngy 1/1/2004, khi tham gia
bo him gi tr thc t chic xe l 500.000.000 ng nn xe khu hao 23 thng v
Gb = 500.000.000/{1- (6%/12)*23} = 564.971.751,4
Mc khu hao 1 nm = 564.971.751,4 *6%=33.898.305,08
Sbt = 500.000.000 {(33.898.305,08/12)*10 + 500.000} = 471.251.412,4
b. Nu ch xe ch tham gia BH tng thnh thn v th:
Sbt = 471.251.412,4* 53.5%=252.119.505,6
2. Ch xe t M tham gia bo him ton b tng thnh thn v xe, tng thnh ng c
PVI t ngy 1/1/2004. S tin bo him thn v xe bng 45% v s tin bo him tng thnh
ng c bng 15% so vi gi tr thc t ca xe khi tham gia bo him. Ngy 15/11/2004 xe b
tai nn thuc phm vi bo him, tng thnh thn v thit hi ton b, tng thnh ng c
h hng, ch xe phi sa cha ht 36.000.000 ng.
Yu cu:
a. Hy xc nh s tin bi thng thc t ca PVI?
b. Kt qu c thay i khng nu ch xe t M tham gia BH ton b vt cht thn
xe?
Bit rng:
Khi tham gia bo him gi tr thc t chic xe l 500.000.000 ng, xe mua mi vo ngy
5/2/2002 . T l khu hao ca xe l 6% mi nm.
Hng dn:
S dng kt qu tnh khu hao v d 1
Sbt thn v = 45%*{500.000.000 (33.898.305,08/12)*10}=212.288.135,6
Sbt ng c = 36.000.000
Tng Sbt thc t ca PVIC= Sbt thn v + Sbt ng c
3. Ngy 17/10/2010, xe A m va vi xe B ca Nam nh, theo gim nh xe A c li 80% h
hng phi sa cha ht 20 triu ng, thit hi kinh doanh l 10 triu ng. Xe B c li 20%,
h hng phi sa cha ht 10 triu ng, thit hi kinh doanh l 5 triu ng. Li xe B b
thng phi nm vin, ton b vin ph v thit hi thu nhp ca li xe M l 10 triu ng.
Yu cu: Hy xc nh s tin bi thng thc t ca mi cng ty bo him v s
tin cn thit hi ca mi ch xe?
Bit rng:
Xe B c bo him ton b vt cht thn xe ngang gi tr v bo him TNDS ca ch xe
c gii i vi ngi th ba Bo vit H ni.
Xe M c bo him ton b vt cht thn xe ngang gi tr v bo him TNDS ca ch
xe c gii i vi ngi th ba Bo vit Nam nh.
Cc cng ty bo him u khng ch mc trch nhim ca mnh mc: 50 triu
ng/ti sn/v tai nn v 50 triu ng/ngi/v tai nn.
4. Ch xe t A tham gia bo him tng thnh thn v xe v bo him TNDS ca ch xe c
gii i vi ngi th ba ti cng ty bo him X t ngy 1/1/200. S tin bo him thn v
xe bng 53% so vi gi tr thc t ca xe. Ngy 16/9/2010 xe A m va vi xe B, theo gim
nh xe A c li 60% v h hng ton b, gi tr tn thu l 3.000.000. Xe B c li 40%, h
hng phi sa cha ht 70.000.000, thit hi kinh doanh l 30.000.000. Ch xe B mua bo
him ton b vt cht thn xe v bo him TNDS ca ch xe c gii i vi ngi th ba ti
cng ty bo him Y.
Yu cu:
1. Hy xc nh s tin phi bi thng thc t ca mi cng ty bo him?
2. Kt qu thay i th no nu xe B ch c bo him tng thnh thn v v s
tin bo him thn v xe bng 45% so vi gi tr thc t ca xe
Bit rng:
Xe A s dng c 4 nm, khi tham gia bo him gi tr ton b thc t ca xe l
300.000.000. T l khu hao ca xe mi nm l 5%. Cc cng ty bo him u khng ch
mc gii hn trch nhim l: 50.000.000/ti sn/v tai nn v 50.000.000/ngi/v tai
nn.

BH Hàng H I

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BH HNG HA XUT NHP KHU VN CHUYN BNG NG BIN

2. Gii quyt theo trch nhim n:

b. Ch tu B mua bo him vt cht thn tu ngang gi tr theo iu kin bo him

2. Ngy 1/1/ 2010 cng ty may X mua bo him t vong c kz hn xc nh 5 nm cho tt

3. ng A tui 50 k{ kt HBH t vong c kz hn xc nh 5 nm vi cng ty BH Nhn

BO HIM VT CHT XE C GII V

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