C6ng ty C6 phAn Bao hi6m Ngan hang Wong nghiOp
Bac) cao tai chinh
Ngay 30 thang 9 nam 2018

Signature Not Verified

Ký bởi: CÔNG TY CỔ PHẦN BẢO HIỂM NGÂN HÀNG NÔNG NGHIỆP
Ký ngày: 23/10/2018 16:18:49


Cong ty CO ph5n Bo him Ng5n hang Wong nghl'Op

MI,IC LC

Trang
Thong tin chung

1-2

Bang can Cc& ke toan

3-4

Bac) cao ket qua hoat deng kinh doanh

5 -6

Bac) cao kru chuyen tien te
Thuyet minh bao cao tai chinh

7

5-34


Cot-1g ty CO ph'an 136o hiern Ngan hang Nong nghiep
THONG TIN CHUNG

CONG TY
Cong ty CO phan Bao hiern Ngan hang N6ng nghiOp ("Cang ty"), trutc day la C6ng ty CO phan Bao
hiem Ngan hang Nang nghi0p va Phat trien neng th6n Vi0t Nam &rot thanh lap theo Luat Doanh NghiOp
Vi0t Nam theo Clay chOng nhan clang k9 kinh doanh so 38GP/KDBH do BO Tai chinh cap ngay 18 thang
10 nam 2006 va Giay phep Clieu chinh gn nhat la 38/GPDC4/KDBH ngay 7 thang 1 nam 2015 cua BO
Tel chinh:
Mt so theng tin quan trong caa Gong ty bao gOrn:
Ten Gang ty:

C6ng ty CO phan Bao hiern Ngan hang N6ng nghl0p

Dia chi try ser &Mb:

Tang 6, t6a nha chung cu 29T1, Dutong Hoang Dao ThUy, Phutng Trung Hoa,
Quan Cau Clay, Thanh ph6 Ha Nai

Linh vuc host dOng:

Kinh doanh bao hiem phi nhan tho, tai bao hiem, giám dinh ton that, hoyt dog
du tip tai chinh va cac hoat dOng khac theo quy dinh cüa phap luat.

Mang luti hoat dOng:

10 c6ng ty thanh vien tren cth mac


Van dieu 10:

380.000.000.000 VND tai ngay 30 than 9 nam 2018


C6ng ty CO phAn Bap him Ng5n hang Nong nghi5p
THONG TIN CHUNG Op theo)

HOI BONG QUAN TR!
Cac thanh vier' HOi clang Quan tri ctia Gang ty trong k9 Nib vac) ngay lap boo cao tai chinh nay nhu, sau:
H9 va tan

Chirc vy

NA( tat b6 nhiarn

Ong Dinh Viet [Xing
Ba Hoang Thj TInh
Ong fDang Van Lieu
Ong Le Hang Qua('
Ong [Juicing Van Thanh

ChO tjch
Ph6 ch6 tich
Thanh vien
Thanh vien
That vien

Tel ba nhiem ngay 26 thang 5 nam 2017

Tai loci nhiem ngay 26 thang 5 nam 2017
Tai b6 nhiem ngay 26 thang 5 nam 2017
Tai b6 nhiem ngay 26 thang 5 nam 2017
Tailo6 nhiem ngay 26 thang 5 nam 2017

BAN KIEM SOAT
Cac thanh vien Ban kiem soat try,c thuOc HOi Ming Quan tri cua Gong ty trong ky vá vac) ngay lap bao
cao tai chinh nay nhu, sau:
H9 va ten

Chirc vy

Ngay tel b6 nhiarn

Ong Truang Dinh Carib
Eta Lut TN yiot Hoa
Ong Nguyen Ngoc Kien

Truoing ban
Thanh vien
Thanh vien

Tai 56 nhiem ngay 26 thang 5 nam 2017
Tai so nhiem ngay 26 thang 5 nam 2017
Tai so nhiem ngay 26 thang 5 nam 2017

BAN TONG GIAM DOC
Cac thanh vien Ban Tang Giam dac cua C6ng ty trong ky va vac) ngay lap Liao cao tai chinh nay nhu;
sau:
H9 va ten


Chivy vy

Ngay b6 nhiam/tai b6 nhiam

Ba Hoang Thj TInh
Ong DO Minh Hoang
Ong Quach Ta Khang
Ong Mai Sinh
Ong Nguyern Tien Hai

Tang Gam d6c
Ph6 Tang Giam d6c
Pho Tang Giam d6c
Ph6 fling Giam deic
Phi) Tong Giam den

BO nhiem ngay 9 thang 6 nam 2014
Tai b6 nhiem ngay 18 theng 5 nam 2015
Tai lo6 nhiem ngay 19 thang 7 nam 2016
Tai so nhiem ngay 1 thang 9 nem 2017
BO nhiem ngay 1 thang 7 nam 2014

NGLYCYI DAI DIEN THEO PHAP LUAT
Nguti dal dien theo phap luat cua C6ng ty trong k9 va vao ngay lap bac cao tai chinh nay la IA Hoang
Thi TInh — Chut danh: Tang Giam dec.


Cong ty CO ph'an Sao him Ngan hang NIOng nghlOp
NIBN EQ


BANG CAN IDOi KE TOAN
ngay 30 thang 9 nam 2018

Ala sii

B01 - DNPNT

Thuyet
mint)

TA! SAN

100

A. TAI SAN NGAN HAN

110

I. Tien va cac khoan twang ducmg tien

111

1. Tien

112

2. Cac khoan trang dvang tien

120


II. Del; hp tai chinh ngen hen

123

130

1. au tu n6rn gip den ngay ciao hpn
III. Cat khoan phai thu ngen hen

131

1. Phai thu cOa khach hang

131,1

4

$6 cucii qui%

SO criu nem

' VND

VND

1.860.008.355.566

1.629.245.044.479


391.021.712.741

139.834.923.154

69.021.712.741

41.334.923.154

322.000.000.000

98.500.000.000,

1.162.117.291.700

1.212.845.291.700

1.162.117.291.700

1.212.845.291.700

87.808.086.346

87.701.238.181

26.762.852.812

49.203.453.270

1.1. Ph& thu A hap (long beo hiern


26.762.852.812

49.203.453.270

132

2. Ira trutc cho nguti ban ngan hpn

1.606.098.687

2.631.306.646

136

3. Phai thu ngAn hpn khac

66.041.969.477

42.095.864:176

137

4. Dv phong phai thu ng6n hpn kho ddi

(6.602.834.630)

(6.229.385.911)

140


IV. Hang ton kho
1. Hang ton kho

2.711.066.320

3.287.901.939

141

150
151

5
6

2.711.066.320

3.287.901.939

V. Tai sen ngen hen khac

152.594.221.135

128.141.413.843

1. Chi phi tra trip:St ngan hpn

152.594.221.135

128.141.413.843


7

152.363.601.592
230.619.543

128.141.413.843
-

16,1

63.755.977.324

57.434.275.662

151,1
151,2

1.1. Chi phi hoe hong °tufa Olen bo
1.2 Chi phi trth trudec ngdn hpn khoc

190

VI. TM sari tai bao hiem

191

1. Dv pi-trig phi nhvong tai bac) hien

36.191.409.248


30.018.677.975

192

2. Dv phong bOi thutng nhvong tai bao him

27.564.568.076

27.415.597.687

198.878.977.213

162.470.739.520

200

B. TAI SAN DAI HAN

.210

L Cat khoan phai thu dai hen

7.063.118.073

6.497.282.630

216

1. Phai thu dai hpn khac


7.063.118.073

6.497.282.630

6.000.000.000.
1.063.118.073

6.000.000.000
497.281630

130.507.371.956

127.624.300.253

216,1
216,2

1.1. Ky qui bao Nem
1.2. Phai thu del hpn khec

220

II. Tai sat, c6 dinh

221

1. Tai san to dinh hilt hinh

222

223

- Nguyen gia
- Gia trt hao man luk ke

227

2. Tai san cc!) dinh vo hinh

228
229

- Nguyen gia
- Gia tri hao m6n lull ke

240

III. Ta'i san der clang clai hen

242

1, Chi phi xay dvng co ban do, dang

250

III. Deu hr tai chinh dei hen

255

8


9

10

1. Du fix n6rn giir 86n ngay ciao han

260

IV. Tel sat? dai hen khac

261

1. Chi phi tr6 trutc dei hpn

270

TONG cONG TAI SAN

5
11

3

69.679.088.964

66.384.848.791

118.170.934037
(48.491.845.073)


110.033.348.582
(43.648.499.791)

60.828.282,992

61.239.451.462

65.634.778.877

65.448.744.887

(4.806.495.885)

(4.209.293.425)

907.272.727

-

907.272.727

-

57.000.058.302

22.500.058.302

57.000.058.302


22.500.058.302

3.401.156.155

5.849.098.335

. 3.401.156.155

5.849.098.335

2.058.887.332.779

1.791.715.783.999


Cong ty CO ph5n Bac) him Ng5n hang Wing nghiep

501 - DNPNT

BANG CAN DOI KE TOAN GICYA MEN DO (tiep theo)
ngay 30 thang 9 nam 2018

ma sO
300
310

C. NQ' PHAI TRA
I. Ncv nga'n hpn

311


1. Phei tra nguti ban ngan han

311,1
311,2

Thuyet
minh

NGUON VON

12

1.1. Phai Ere A hcyp clang be° hi4m
1.2. Phai tra khac cho ngvai ban

313

2. Thue va cac khoan phai Op Nha mitt

314

3. Phai tre nguti lao dOng

13

318,1

4. Doanh thu chue thipc hien ngen han


318,2

5. Doanh thu hoa heng chue duet huomg

15

319

6. Phai tra nghn han khac

14

322

7. Qu9 khen thulang, phOc 'oil

329

8. Dui phong nghiep vu

s6 cif& quit

SO du nam

VND

VND

1.358.358.071.677
1.358.008.071.677


1.133.944.033.796
1.133.944.033.796

75.972.625.928

62.362.561.711

71.900.799.234

60.964.781.934

4.071.826.694

1.397.779.777

8.937.152.895

566.681.415

8.1.887.665.675

57.954.675.346

6.354.612.310

6.906.634.314

9.947.091.005


8.271.523.130

6.500.126.599

13.725.283.585

50.609.710.847

38.114.646.711

1.117.799.086.418

946.042.027.584

329,1

8.1. Dv phang phi be° hieing& A
nhan tai bao hi4m

16.1.1

886.167.318.090

741.856.809.804

329,2

8.2 Dv phOng b6i thuong beo hi4m goo V8
•
nhan tai bao hiam


16.1.2

146.654.119.929

129.147.233.274

329,3
330

8.a Dv ph6ng dao clOng len
II. N90 dai han

16,2

84.977.648.399

75.037.984.506

350.000.000

-

337

1. Phai hi dai han khac

400
410


D. VON CHD SO' HO'Ll
I. Win ch0 so, hfru

411

1. Van cO phan

1.1. CO phi& ph6 th6ng c6 quyen b4u guy&
Thang dui von co phhn

411a
412

17

350.000.000

-

700.529.261.102

657.771.750.203

700.529.261.102

657.771.750.263

380.000.000.000

380.000.000.000


380.000.000.000

380.000.000.000

12.000.000.000

12.000.000.000

415

c6 phieu guji

(13.898.400.000)

(13.898.400.000)

417

Qu9 du kr ghat then

124.633.188.964

86.133.188.964

419

Qu9 du, tr& bet buOc

33.448.652.880


33.448.652.880

421

Lyi nhuan sau thu e chue phan ph&

164.345.819.258

160.088.308.359

40.697.938.964

31..730 13a 233

123.647.880.294

128.358.178.126

2.058.887.332.779

1.791.716.783.999

421a

6.1. Lqi nhuan sau thu6 chua phan ph& 10y k4
an cu6i narn truoc

41t)


6.2. Lqi nhuan sau thu4 chva phan phoci nam
nay
TONG CONG NGUON VON

440

Ong Deo Duy hung

Ong Phem Minh Tri
Be Hoeng hi Tinh
PhO Ph6ng Ka than Tai Ohinh Thromg Phong Ka toan Tai chinh Tong Giam dOc

Ha Ni, Viot Nam
Ngay 19 thang 10 nam 2018

4


9

1.•

C6ng ty CO phan Beo hiern Ngan hang N6ng nghiap

B02 - DNPNT

BA° CAO KET QUA HOAT BONG KINH DOANH
Qm, 03 Nam 2018
Qu9 III
Ma s6


1

Thule&
minh

CHI TIED

1. Doanh thu phi bao hien' (01 = 01.1 + 01.2 + 01.3)

18

Trong dd:
1,1

- Phi b6o him gOc

1,2

- Phi nh6n tai b6o him

1,3

-Tang dv phong phi b6o hiem g6c ye nhOn tai bao hien

2

18,2

2. Phi nhuvng tai bao hi6rn (02 = 02.1 + 02.2)


19

Trong do:
2,1

- Tong phi nhiroing tai bao hien'

2,2

- Tang dy ph6ng phi nhuiong tai b6o him

3

3. Doanh thu phi bao hi6rn thuin (03 = 01 + 02)

4

4. Hoa htmg nhuvng tdi bao him ye doanh thu khac hot d6ng
kinh doanh bao hiern (04 = 04.1 + 04.2)
Trong clec

4,1

- Hoa hOng nhuiong tai bac) hiem

4,2 .

- Doanh thu khac haat d6ng kinh doanh bao hiern


10

5. Doanh thu thuan hoat Ong kinh doanh bao hi6m (10 = 03 + 04)

11

6. Chi 136i thutng (11 = 11.1 + 11.2)

20
-

Trong dO:
11,1

- T6ng chi bOi thuting

11,2

- Cac khoan giam trui

12

7. Thu b61thutng nhuvng tii bao him

13

8.Tang du, ph6ng bbi thutng It him goc ya nhdn tai bao hiern

14


9. Tang city phong b6i thutng nhuvng tai bao hi6rn

15

10.T6ng chi boi thutng bao him (15 = 11 + 12 + 13 + 14)

16

11.Tang dkr phony dao Ong lom

'21

16,2

5

Luy k6 ter thu nam den cu6i gu9 nay

Nam nay

Nam trutc

Nam nay

Nam trutc

VND

VND


VND

VND

269.364.653.907

281.825.921.543

897.749.161.172

-

-

-

852.557.373.986
-

350.335.223.329

285.100.407.903

1.042.120.645.832

899.807.002.720

255.218.732

10.066.799


(60.976.374)

2.788.170.924

81.225.788.154

3.284.553.159

144.310.508.286

50.037.799.658

12.982.375.084

12.974.837.761

41.920.548.842

36.815.369.056

-

-

-

-

16.717.938.831


13.757.402.702

48.093.280.115

40.077.847.025

3.735.563.747

782.564.941

6.172.731.273

3.262.477.969

256.382.278.823

268.851.083.782

855.828.612.330

815.742.004.930

4.142.818.596

3.183.382.430

11.387.684.652

9.270.143.536


-

3.179.378.340

3.327.117.871

.

-

-

10.528.286.704

9.198.867.618

815.700.725

4.004.090

859.397.948

71.275.918

260.525.097.419

272.034.466.212

867.216.296.982


825.012.148.466

79.906.923.009

87.516.972.636

246.443.433.643

234.243.900.208

-

-

-

-

80.033.035.058

87.605.531.908

246.657.354.392

234 811.543 422

126.112.049

88.559.272


213.920.749

567.643.214

1.512.835.101

1.538.170.218

5.059.735.601

15.903.778.223

14.216.043.930

(2.033.814.122)

17.506.886.655

(22.409.254.296)

3.595.322.814

253.164.713

148.970.389

(27.084.478.788)

89.014.809.024


83.691.823.583

258.741.614.308

223.015.346.477

3.338.725.031

2.713.384.187

9.939.663.893

8.625.026.734


C6ng ty Co pha'n Bao
hiern Ngan hang Nang nghiOp

B02 - DNPNT

BAD cAp KET QUA HOAT DQNG KINH DOANH
Qui 03 Nam 2018

Ma s6

17
17,1
17,2
18

19
23
24
25
26
30
31
32
40
50
51
60
70

CHi TIEU
1. Chi phi khac hog Ong kinh doanh bao hiam
(17 = 17.1 + 17.2)
- Chi hoa h6ng bao iliern
- Chi phi khac hoat.dOng kinh doanh ban hiem
2. T6ng chi phi hot clOng kinh doanh bao hi6m
(18 = 15 + 16 + 17)
3. Loi nhuan Op hoot c1Ong kinh doanh ha° hi6m
(19 = 10 + 18)
4. Doanh thu hot Ong tai chinh
5. Chi phi hoat dOng tai chinh
6. Lcei nhuan hoot Ong tai chinh (25 = 23 + 24)
7. Chi phi quan ly doanh nghi6p
8. Loq nhuan thuan bi, hoot Ong kinh doanh
(30 = 19 + 25 + 26)
9. Thu nhap khac

10. Chi phi khac
11.1_21 nhuan khac (40 = 31 + 32)
12. T6ng Igi nhuan 1(6 than tot thue'
(50 = 30 + 40)
13. Chi phi thue TNDN hien hanh
14. Loi nhuan sau thu6 thu nhap doanh nghilap
(60 = 50 + 51 + 52).
15. Lai co ban tran c6 phiou

Ong Dao Duy Trung
Ph6 Ph6ng Ke toe() Tài chinh

Qu Y Ili

ThuyOt
minh

Nam nay
VND

22

68.753.275.645
47.341.717.538
21.411.558.107

221.781.207.797
144.690.294.557
77.090.913.240


201.167.977.561
138.188.802.119
62.979.175.442

163.972.695.256

155.158.483.415

490.462.485.998

432.808.350.772

96.552.402.163
24.970.770.825
8.670.000
24.962.100.825
87.110.072.455

116.875.982.797
20.638.433.091
11.087.273
20.627.345.818
72.530.250.447

376.753.810.984
69.898.246.407
32.908.521
69.865.337.886
292.267.151.618


392.203.797.694
58.547.142.695
35.933.802
58.511.208.893
269.954.777.758

34.404.430.533
57.752.899
45.429.498
12.323.401

64.973.078.168
136.975.814
2.778.884
134.196.930

154.351.997.252
. 304.912.374
50.647.770
254.264.604

180.760.228.829
222 802 896
42.774.187
180.028.709

34.416.753.934
6.901.436.527

65.107.275.098

13.030.455.020

154.606.261.856
30.958.381.562

180.940.257.538
35.215.051.508

27.515.317.407
-

52.076.820.078
-

123.647.880.294

25

Ong Phprn Minh Tri
Throng Phong Ke toan Tai chinh

Ha N0i, Viet Nam
Ngay 19 thang 10 nem 2018

6

Nam trutc
VND

71.619.161.201

44.698.850.136
26.920.311.065

23
24

26,1

.

Luk ke tip nu nam 36n cutii quy
nay
Nam nay
Nam &mit
VND
VND

144.725.206.030
- /


C6ng ty CO phan Bac) hiem Ngan hang Nang nghiOp

603- DNPNT

BA° CAO LU'U CHUYEN TIEN Te
Qui? 03 Nam 2018

Quy III
MS

se

.
CHIIED
Ta

Thuyet
H m nay
mi
nh
VND

Luy ke ter du nam den cu6i qu9 nay
Nam m
[a c

Nam nay

Nam tra
trc

VND

VND

VND

I. Lull chuyen tien tir boat ((Ong kinh doanh
01


1. lien thu tir ban hang, curia cep dich vy va doanh thu khac

02

2. Tien chi 1th cho nguti cung Sp hang hoa va djch vi)

03

363.744.731.443

296871.215.206

1.075.133.676.581

925.270.697.212

(207.959.224.461)

(186.651.672.649)

(578.023.228.085)

(495.522.519.842)

3. Tien chi tra cho nguroi lao Ong
4. Tien lai vay a tit

.(34.311.589.935)

-


(28.958.966.991)
-

(132.313.358.566)
-

(124.140.200.066) •
-

05

5. Thue thu nhap doanh nahrep 05 nOp

(22.605.673.094)

(17.667.691.546)

(51.558.557.398)

(57.439.969.815)

06

106.931.625.868

54.684.144.818

07


6. Tien thu khac tip hoot Ong kinh doanh
7. Tien chi khac cho hoat dOng kinh doanh-

04.165.325.344)

137.666.980.785

349.797.772.559
(209.849.991.581)

(364.731.821.603)

20

Lim chuyen tin thuAn tir haft dOng kinh doanh

161.634.544.477

255.944.009.623

453.186.313.510

222.206.379.813

-

-

04


II. LLPU chuy6n lion ter hoat deng deu lir

21
22
25
. 26

1.Tien chi de mua s6m, xay clyrng TSCD va cac tar san dai han khac
2.Tien thu to, thanh Ijr, nhuvng ban TSCD va cac tai san dor Ilan khac
5.Tien chi dau tur g6p v6n van don vj khac
6.Tien thu hei Mu tip gap vOn vao don vi khac

27

7.11en thu 1Si cho vay, c6 tut va Icri nhuan &Kit chia

30

Lin chuyen hen thuin tip hog acing din tip

(6.815.953.990)

(1.208.075.091)

(8.852.986.718)

(2.867.866.000)

(141.000.000.000)


(82.000.000.000)
56.211.250.000

241.500.000

(327 530 000.000)
221.711.250.000

51.500.000.000
23.082.721.514
(73.233.232.476)

III. Ltru chuyen Wen Ur hc9t Ong tai chinh
36

6. Co trirc,191 nhuan 05 tth cho chit so' hem

40

LIPU chuyen tien thuAn tit hog cffing tai chinh

50
60

Tien ya tircrng chKrng ti6n giu k9

-

Um chuyen teen thuen trong ky (50 = 20+30+40)


61

Anh htrorng dm thay dei fir gia hei cloth quy dei ngoai le

70

Tien ya twang dtrcrng ti6n cuoi ky (70 = 50+60+61)

4

(381.772.000.000)
174.500.000.000

19.026.358.083

57.642.802.795

50.343.580.466

(7.970.467.008)

(158.240.683.923)

(58.313.035.534)

(21.600.000)

(43.758.840.000)

(43.987.840.000)


(21.600.000)

(43.758.840.000)

(43.957.840000)

88.401.312.001

247.951.942.615

251.186.789.587

119.905.504.279

302.620.400.740

114.314.382.947

139.834.923.154
-

242.S60 821.283

391.021.712.741

362.266.325:6427—'.
_......- ,4• -5,ba, 391.021.712.741

rifrir

Ong Dao Duy Trung
Ph6 Phong Ke Man Tai chinh

On •Ph?in Minh Tri
Tru'omg Phong Ke toan Tai chinh
7

338.770.193.927

Thi Tinh
am dee

/
2362.266325.562


Cong ty CO phan Bap him Ng5n hang N6ng nghi5p

B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN
1.

THONG TIN CoNG TV
gong ty CO phan Bao hien, Ngan hang Nang nghiep ("gong ty"), trutc day la Cong ty CO phan
Bao hiern Ngan hang N6ng nghiep va Phat trien nOng th6n Viet Nam &Ito thanh lap theo Lust
Doanh Nghiep Viet Nam theo Giay chuing nhan clang ky kinh doanh s6 38GP/KDBH do BO Tai
chfnh cap ngay 18 thang 10 narn 2006 va Gray phep (lieu chinh gan nhat là 38/GPDC4/KDBH
ngay 7 thang 1 nam 2015 cue B6 Tai chinh.
Mat sa th6ng tin quan tr9ng c6a COng ty bao gam:

Ten gong ty:

Gang ty CO phan Btho hiam Ngan hang N6ng nghiep

Dia chi try sts chinh:

Tang 6, t6a nha chung ctr 29T1, Dutng Hoang Deo ThOy, Phutng
Trung Hoe, Quan Ceu Giay, Thanh ph6 Ha Nai

Linh vut boat d6ng:

Kinh doanh bao hiem phi nhan th9, tai bao hiem, giárn dinh tan that,
hoat Ong dau tui tai chinh va cac hoet Ong khac theo quy clinh cua
phap luat.

Meng luti hoat Ong:

10 c6ng ty thanh vien tran ca nutc

Van dieu le:

380.000.000.000 VND tei ngay 30 thang 9 nam 2018

8


Cong ty CO phAn BM him Ng5n hang N6ng nghiap

B09 - DNPNT


THUYET MINH BAO CAO TAI HINN (tiep theo)

2.

Ca S& TRINH BAY

2.1

Chad!? myt và Che d'y Ice then ap dyng
Bao cao tai chinh gi0a nien dr) cua C6ng ty duct lap phi) hop vai Che d ke toan doanh nghiep
Viet Nam, Thong tu, so 232/2012/TT-BTC ngay 28 tang 12 narn 2012 or:Ira BO Tai chinh hutng
an ke toan tip dyng deivai doanh nghiep bao hiern phi nhan the, doanh nghiep tai bao hiern
va chi nhahh doanh nghiep bao hiem phi nail the nutc ngoal va Thong to, sO 200/2014/TTBTC ngay 22 thang 12 nam 2014 hutng d5n che dO ke tan doanh nghi0p, phu hop v61 cac
Chan myt ke tan Viet Nam do BO TA' chinh ban hanh theo:
Quyet dinh sO 149/2001/QD-BTC ngay 31 thkg 12 narn 2001 ve viec ban hanh ben Chun
myt ke tok Viet Nam (Dog 1);
Quyet dinh so 165/2002/QD-BTC ngay 31 tang 12 nam 2002 ve viec ban hanh sau Chan
myt Ice tok Viet Nam (DO 2);
r.

Quyet dinh sO 234/2006/Q0-8TC ngay 30 tang 12 am 2003 ye viec ban hanh sau Chan
myt kO toah Viet Nam (iDgt 3);
Quyet dinh so 12/2005/QD-BTC ngay 15 thong 2 nam 2005 ye viec ban hanh sau Chan
myt ke toan Viet Nam (DO 4); ve
Quyet dinh sO 100/2005/QfD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh ben Chan
rnyt ke toan Viet Nam (DO 5).

Theo do, bao cao tai chinh giCra nien cla duvc trlhh bay kern theo va viec
dyng cac bac cao
nay kh6ng danh cho cac del tryong kh6ng duvc cung cap cac th6ng tin ye cac th0 tyc va nguyen

tac va th6ng 10 ke tan tel Viet Nam va hcm raa khong &roc chi] clinh trinh bay tinh• hinh tai
chinh, ket qua hat clang kinh doanh va
chuyen tien te theo cac nguyen tee ve thong 10 ke
ban &rot chap nhan Ong raj 6, cac mitt va lanh the khac ngoai Viet Nam.

2.2

Hinh them s6 Ire than ãp dyng
HInh thin s6 ke than áp dyng dia COng ty la Nhat ky sO cal.

2.3

Kff ke Man nem
KY ke than nam cua Ceng ty áp dyng cho viec lap boo cao tai chinh bat dau ngay 1 tang 1
ve ket thric ngay 31 tang 12.

2.4

Dan vi tien t'0 trong kó toan
Bac coo tai chinh duct lap bang dan.vi tien te sir dyng trong kA tan cua Ceng ty. la ("Ong Viet
Nam ("VND").

9


C6ng ty CO phan Bao him Ng5n hang Wong nghiap

B09 - DNPNT

THUYET MINH BAO CAO TAI CH1NH (tiep theo)


3.

CAC CHiNH SACH ICE TOAN CHO YEU

3.1

Thay cl6i chinh sach ke toan
Cac chinh sach cOa Ceng ty áp dung trong viec lap bao cao tai chinh giDa nien CIO duvc áp
clung nhat guar, vai cac chinh sach ke toan sir dung cho viec lap bao car) tai chinh nam trutc.

3.2

Tien va cac khoan twang &rang den
Tien vá cac khoan tuang dtrang tien bao gem tier' mat tai qu, tien girl ngan hang, cac khoan
dau tu, ngan han c6 they' han thu hei hoc dao ban khon9 qua ba thang, c6 tinh thanh khoan
cao, co kha nang chuyen doi cle clang thanh cac Itrang tien xac dinh va kh6ng c6 nhieu rid ro
trong chuyen dOi thanh tin.

3.3

pac khoon phdi thu
Cac khoan phai thu, bao gem cac khoan phai thu cCia khach hang va cac khoan phai thu khac,
duct ghi nhan ban du theo gia g6c va 'An duvc phin anh theo gia gec trong that gian tip
theo.
Du, phong no' phai thu kh6 dOi the hien phan gia tri cOa cac khoan phai thu ma Cong ty du, kien
kh6ng c6 khe nang thu hei tai ngay ket thuc ky ke than. Tang hoc giam so du, tai khoan du
ph6ng duvc hach Wan vao chi phi quan 19 doanh nghiep trong bao car) ket qua hoat dOng kinh
.doanh giCra nien d6.
MCvc trich rap du' phang del v64 cac khoan no, phai thu qua han thanh toan thrgc thy,c hien theo

hitting clan tai Th6ng
se 228/2009/TT-BTC do I30 Tai chinh ban hanh ngay 7 thang 12 narn
2009 nhu, sau:

Mat trich rice phOng

Thai gian clue han
tren sau (6) thang den dual rnOt (1) nam
mOt (1) nam den duti hai (2) nam
TO, hai (2) nam den dual ba (3) nam
TC ba (3) nam Ira l'en
3.4

30%
50%
70%
100%

Tai san c6 dinh hew hinh
Tai sari có dinh hCru hinh ducc ghi nhan theo nguyen gia trCv di gia trj hao mon by
Nguyen gia tai san ce dinh bao gem gia mua va nhang chi phi c6 lien quan tut tiep den viec
diva tai san vac float d6ng nhu, du, kien.
Cac chi. phi mua sam, nang cap va dei
tai san có dinh duvc ghi tang nguyen gia cOa tai
sari vá chi phi bac tri, sCra chCra duvc hach toan vao bao cao ket qua hopt dOng kinh doanh
giDa nien di) khi phat sinh.
Khi tai sari ce dinh hOmhinh duvc ban hay thanh 19, cac khoan lai hoac 16 phat sinh do thanh
19 tai san (la phan chenh lech giCva ten thu thuan tO, viec ban tai sari vOi gia tri con la' cOa tai
san) &vac hach toan vac ket qua boat Ong kinh doanh gi0a nien d0.


10


uong Ty to pnan tsao nem Ngan nang Nong nghiOp

509 - DNPNT

THUYET MINH BAO CAO TA! CHINK (tiep theo)

3.

CAC CHINN SACH KE TOAN CHCI YEU (tiep theo)

3.5

Tai san c6 dinh ve hinh
Tai san có dinh vo hinh &rot ghi nhan theo nguyen gia tar di. giatri hao mon lOy ke.
Nguyen gia tài san cth dinh v6 hinh bao gem gia mua va nhOtig chi phi cd lien quan trut tiep •
den viec din tai san vao sir dung nhu, dv kien.
Cac chi phi nang cap va dOi mai tai san có dinh v6 hinh duvc ghi tang nguyen gia cOa tai san
vã cac chi phi khac dtrcyc hech toan vac) bao ea° ket qua hopt dc)ng kinh doanh. giVa nien dO
khi phat sinh.
Khi tai sin a dinh v6 hinh duct ban hay thanh 19, cac khan la i hoc 16 phat sinh do thanh
tai sin (la phan chenh lech giO,' a giCra tien thu thuan tir viec ban tai san vai gia tri c6n lai cGa tai
an) dirac hach than vao boo cao ket qua host Ong kinh doanh giDa nien de.

3.6

Khgu hao ye hao men
Khau hao tai san có dinh hiru hinh ve hao mon tai san có dinh v6 hinh &rot trich theo phtrang

phap khau hao &rang thang trong suet they' gian 110,u dung vac tinh cua cac tai sin nhtr sau:
Nha Giza ve vat kien tr0c
May moo thiet bi
Phuang tien van tai
Thiet bi dyng cy quanh'i
Tài san cO dinh hiru hinh khac
Phan mem
Tai san có dinh ve hinh khac
Quyen sa, dung Tat v6 thai han

3.7

8 - 25 nam
3-15 nam
6-10 nam
5-10 nam
4-25 nam
3 - 5 nam
2-20 nam
KhOng khau hao

Chi phi tra trwor
Chi phi tra twat bao gem cac chi phi tra tuft ngan hen hoc chi phi tra trutc dai hn tren
hang can &A Ice Wan va du,qc phan IDO trong khoang thai gian tra &vac hoc thai gian Gee lai
ich kinh te tvang Oing ducyc tao ra
cac chi phi nay.

3.8

C.thc khoan clAu tu,

Cac khoan du tu, nam giCv den ngay ciao han duct ghi nhan theo gia gec..Sau khi nhan ban
du, cac khoan du tv nay ctivryc ghi nhan theo gia tri c6 the thu hal. Cac khoan suy giim .gia tri
cila khan dau
neu phat sinh duvc hach toan vac) chi phi trong 1(9 va giàm trip tryt tiep gia
tri dau

3.9

Cat khoan phdi tra va chi phi trich fret
Cac khan phthi tra va chi phi trich twat &roc ghi nhan cho se tien phthi tra trong Wang lai lien
quan den hang h6a va dich vy dã nhan &rot kh6ng phy thuOc vao viec C6ng ty dã nhan duvc
hea dan cOa nha cung cap hay chtra.

11


Cong ty CO phAn Bac) him Ngan hang N6ng nghr5p

B09 - DNPNT

THUYET MINK BAO CAO TAI CHINK (tiep theo)

3.

CAC CHINK SACH Kt TOAN CHO YELI (trap theo)

3.10 Lyi ich nhan vier'
3.10.1 Tru,

hut' tri


Try,' cap hut tri &vac Bao hiem X5 hOi Viat Nam tra cho nhan vien die Gong ty Ca nghi hut.
COng ty c6 trach nhiem d6ng g6p mat phan vao khoan trq Cap nay bang cach clang bao hiem
xa hOi hang thang cho Ca quan Bao Him X5 hal theo MCPC quy dinh hien hanh.

3.10.2 Qujibao hgm th6t nghie:p
Theo Luat Sao hiem X5 hi vä Nghi dinh sO 127/2008/ND-CP ngay 12 thang 12 flan) 2008 ciia
Chinh ph, Quy bao hiem that nghiap (turn áp dung tir ngay,1 thang 1 nam 2009 theo CO nguti
lao Clang Bang 1% Wan Vang, flan cong thang (Jong beo hiem that nghiep, nguti sir dung lao
ging dang 1% guy flan kromg, tin cong Clang bao hiem that nghiap cue nhOng nguti lao clang
them gia bao hiem that nghiep va Nhe nutc h6 tra tir ngan sach bang 1% guy tien luang, tin
cOng Clang bao hien) that nghiep cue nhirng nguti lao clOng them gia bao hiem that nghiap.

3.11

Cac qup dir phong nghiOp vy
Cac quy du, ph6ng nghiep vy &vac trich lap theo Carlo van so 358/BTC-QLBH ban hanh ngay
10 thang 1 nam 2018 ãp dung tir nam tai chinh 2017 bao gam a) nghiep vu bao hiem phi nhan
tho va b) nghiep vu bao hiem
khoe. Vic trich lap clv phong nghiap vu bao hiem &vac thvc
hian theo cat phuang phap quy clinh fa' Thong tv sO 50/2017/TT-BTC ngay 1 thang 7 nam
2017 aim BO Tai chinh.
CU the phuang phap trich lap dv phang nhu, sau:
a) Nghiap vy bao hien) phi nhan Vic

19 Dv phOng phi chuv crugc huong
C6ng ty äp dung phuang phap
ngay de tinh phi btho hiem chua &rot Wang cho tat ca
cac loai birth bao hiem theo cony thirc sau:
Phi bao hiem x S6 ngay btho hiem c6n lei cite •

hap dOng bao hiem, tai bao hiem
Dv phang phi chua duct Wang
TOng sO ngay bao hiem theo hap clang bao hiem,
tai bac) hiem

hh Dui phOng b61 thuOng
Du phang bOi thutng bao g6m du, phong,bei thutng cho.cac tem that Ca khiau nai nhung den
cuOi nam chua giai quyet ve du, ph6ng b6i thutng cho cac tan that Ca phat sinh trach nhiem
bao hiem chua khieu nei.
t.

phang bal thutng cho cac tem that Ca phat sinh thuOc troth nhiem bao hiem nhuing Cian
co& nam tai chinh chua dutc giai guyat &roc trich lap cho
nghiap vu bao hiem theo
phuang phap mit tinh s6 ben bc3i thutng cho t&ng vu ton that thuac trach nhiern ,btho hiem
Ca th6ng bao hoac
yeu cau dal bOi thvang cony ty bac. hien nhung den cu6i nam tai
chinh chua duct giai quyet; va
Dv phOng b6i thutng cho cat Jon that Ca phat sinh trach nhiam bao hiem nhung chua
thong bea hoac chin yeu cau bOi thutng (IBNR) duct trich lap theo tY le 3% phi bac hiem
gip lai dal vai
nghiep vy bao hiem.

12


C6ng ty C6 phan Bao hiern Ngan hang N6ng nghiep

B09 - DNPNT


THUYET MINH BAO CAO TAI CHENH (tiep theo)

3.

CAC CHiNH SACH Kt TOAN CHO YEll (tier) theo)

3.//

Cat quy dy Theng nghit'p vy (tiep theo)
(ii;) Dg phony dao dOng Ian
Dy phong dao CtOng Ion dupe trich 15p m6i nam cho den khi
ph6ng dat dupc mire 100%
mirc phi 90 lai trong.ky tai chinh vá dupc trich lap tren ca sO phi bao hiem gier lei theo quy
Binh ti ThOng tv s6 50/20171TT-BTC ngay 1 thang 7 nam 2017 do BO Tai chinh ban hanh.
Vao ngay 28 thong 12 nam 2005, BO Tai chinh Ca ban hanh Quyet clinh s6 100/2005/Q1D-BTC
ye viec ban hanh bon chuen myc ke toan ("CMKT") mOi, bao gOm CMKT s6 19 ye Hop dOng
bao hiem. Theo do, ke tO. thang 1 nam 2006, viec trich lap O. phong dao dOng km la khOng
can thiet do clier ph6ng nay phan anh "cac yeu cau doi bôi thvang kh6ng ton tel tel thai diem
lap bao cao tai chinh". Tuy nhien, do BO Tai chinh chin c6 twang d5n cy the viec áp dyng
CMKT s6 19 va theo quy d'inh tel Nghl dinh só 73/2016/ND-CP do Chinh pa ban hanh ngay
1 than, 7 nam 2016 ve viec quy dinh chi (iet thi hanh lust kinh doanh be° Mom vá luSt sCra
ho sung mOt s6 dieu cCia LuSt kinh doanh bao hi4m, Cony ty hien van trich lap dy, ph6ng
dao dOng On tren bao cao tai chinh cho giai (loan tai chinh sau thang ket th0c ngay 30 thang
6 nam 2018. Ty le Inch lap hien tel la 1% tong phi giO. lai cOa tUng nghiep \iv bao hien
b) Nghiep vy bao hiem

khoe

0) Dt, phOng toan hoc
Del vai hap dong bac) hiem, tai bao hiem (hop deng bao hiem)

nam,
phthng toan hoc dupc Inch lap nhu. sau:

kh6e cO thai hen ten 1

Phi bao hiem x S6 ngay bao hiem can lei.c0a
hop deng bab hiem, tai bat) hiem
Dv phony toan hoc
Tong s6 ngay bac) hiem theo hop dOng bao hiem,
tai bao hiem
Dv phony toan hoc dupc hp& lean vao tai khoan dv phong phi chin dupc hvOng tren
bang can CI6i ice loan giCra nien dO. Trong moi truang hop C6ng ty dam bao ket qua trich
lap dv ph6ng kh6ng that) han ket qua trich lap theo phvang phap 1/8.
00 Dui phOng phi Ginn duvc huong
061 vai cac hop clang bao hiem do thai hen tip 1 nam trey xuang, áp dyng phvang phap
trich lap theo he s6 cOa thai gian hop clang bao hiem. Phvang phap trich lap phi theo tUng
ngay.
Phi bao hien x S6 ngay bao hiem con Isi cue
hop clang bao hiem, tai beo hiem
Dkr phong phi chin duet hvang fling sa ngay bao hiem theo hop clang beo hiem,
.tai bao hiern
(II;) Dg phony bOi thutrng
Di' phong bOi thvong cho cac tan that Ca phat sinh thuOc trach nhiem bao hiem nhvng
den cuoi nam tai chinh chin dupc giai postai: dupc trich lap cho Wing nghiep vy bac)
hien theo phvang phap vac tinh s6 lien b6i thiyang cho terng vy tan that thuOc trach
nhiem bao hiem Ca th6ng bao hoac Ca yey cau d6i b6i thutng cOng ty bao hiem nhvng
den co& nem tai chinh chin duo giai quyet.

13



C6ng ty CO phan Bao hiem Ng5n hang N6ng nghiep

B09- DNPNT

THUYET MINH BAO CAO TAI CHiNH (ti4p theo)

3.

CAC CHINK SACH Kt TOAN CHO YEU (trap theo)

3.11

Cat guy" dy, pitting nghiOp vy (ti4p theo)
b) Nghiep vy bao hiem sOic kh6e (tiap theo)
Dv phong b6i thuthig (trap theo)
tr.

Dv' ph6ng Lai thutng oho cac ton that dã pat sinh thuac tech nhiam bao hiem nhimg
chut thOng boo: Trich lap theo t9 le 3% phi bao hiem giCr !pi dOi vai tiimg nghiep vu bao
hiem.

Dv phemg clam boo can crOi
M(rctrlch lap hang nam la 1% phi ba jo hiem
dao clang Ian tren bang can dei 14 tan.
3.12

lai vá dutc hsch tan vao tai khoan dui ph6ng

Qujf" dtrtni, bet bugc

Quy thy tria bat bac duvc trich lap vai myc dich be) sung von diOu 10 va dam bao kha nang
thanh tan cGa C6ng ty. Tila duct trich lap die qu'y thy trOJ bat bac bang nam phan tram (5%)
ii nhuen sau thue hang nam, vá s6 du, tOi da bang muti pan tram (10%) von (lieu •le theo
Nghj dinh s6 73/2016/ND-CP ngay 1 tang 7 nam 2016 ban hanh bai Chinh phO.

3.13 Cat nghiOp vy bang ngoai
Cac nghiep \iv pat sinh bang cac dan vi tin te khac \Jeri dan vi tin te Ice loan cue COng ty
&Jac hach tan theo t gia giao dich thut to vac) ngay pat sinh nghilep vu theo nguyen tac sau:
Nghiep vu lam phat sinh cac khoan phai thu &vac hach tan theo t gia mua cQa ngan hang
thtfang mai nai COng ty chi dinh khach hang thanh tan;
Nghiep IN lam pat sinh cac khoan phai tra &rot hsch tan theo t gia ban cue ngan hang
thutng mai nai Gong ty du, kien giao djch;
Giao dich g6p von hoec nhan von Op duvc ach than theo t9 gia mua ngoai te cOa ngan
hang nai doanh nghiep m& tai khan de nhan von cue nha du ty; va
Giao dich mua sam tai san hoec cec khan chi phi &rot thanh toan ngay bang ngosi te
(khOng qua cac tai khan phai tra) duJac hsch tan theo ti gia mua cue ngan hang thutng
mai nai Cong ty thin hien thanh tan.
Ti ngay ket thOc kyke toan nam, cac khan myc tien te co gOc ngoei te (Stitt danh gia la' theo
t9 gia giao dich thyt te tai ngay aa bang can doi Ice tan theo nguyen the sau: j
Cac khoan rnyc Wen te auto phan losi la tai san duct hach tan theo ti gia mua cOa ngan
hang thuvjng mai nai COng ty thutng xuyen c6 giao dich; vá
Cac khan muc ten te &roc phan laai la n phai trth &rot ach tan theo t9 gia ban dm
ngan hang thtrang mai nai C6ng ty thutng xuyen cO giao dich.
Tat ea cac khan chenh lech ty gib thin ta pat sinh trong ky va chenh lach do danh gia la' sa
dui tien te cO goc ngoei te cu6i k9 duct hach tan vao bao coo ket qua hat Ong kinh doanh.
3.14 Phan chia nhuan
Lcti nhuan thuan sau thu4 thu nhap doanh nghiep co the &rot chia cho cac c6 dOng sau khi
duvc Del hOi deng CO clang phe duyet vá sau khi dã trich lap cac qu9 theo Dieu le Cong ty va
cac quy dinh cüa phap luat Viat Nam.


14


C6ng ty CO phan Bo him Ngan hang N6ng nghiap

609- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

3.

CAC CHINN SACH KE TOAN CHO YEU (tiep theo)

3.15 Ghi nha'n doanh thu
Doanh thu duvc ghi nhan khi kha nang nhan duvc cac Iasi ich kinh te c6 the zee dinh cluvc mOt
each chic than. Doanh thu duvc xac dinh theo gia tri hop ly cua Sc khoan ela thu hoc se thu
duct sau khi tar di Sc khoan chiet kheu thiang mai, giam gia hang ban va hang ban bi tra lai.
Cac dieu kin ghi nhan co the sau day ang phai duvc clap Cling tut khi ghi nhan doanh thu:
Doanh thu phi Me hi4m gric
Doanh thu phi Liao hiem g6c duvc ghi nhan theo quy dinh ti ThOng tu, sa 50/2017/TT-BTC
ngay 1 thang 7 nam 2017 hutng clan che dO tai chinh dei vdti doanh nghiep btho hiam, doanh
nghiep tai bao hiem, doanh nghiep mai gibi bao hiem ve chi nhanh doanh nghiep bao hiem phi
nhan tho nutc ngoai.
Theo da, doanh thu phi bao hiem g6c &roc ghi nhan khi dap Cling duoic nhCrng dieu kien sau:
(1) hop dOng da dig° giao ket giCra doanh nghiep kinh doanh bao hiem ve ben mua bao hiern
(la cling cla phi btho hiem; (2) c6 bang ching ve viec hop dOng btho hiem dã &roc giao ket vã
ben mua bao hiem 85 dOng du phi bao hiem va (3) hop dOng bao hiem duvc giao ket va doanh
nghiep kinh doanh bao hiem c6 th6a thu5n cho ben mua bao hien no phi bao hiem thi doanh
nghiep kinh doanh bao hiem Van phai bath toan vao thu nhap khoan tien cho ben mua bao
hiem no mac du ben mua bao hiem chtra dOng phi bao hiem. Thaii

thanh toon phi bao hiem
khOng qua 30 ngay ke ngay hop dOng bao hiem co hieu Wt. Triang hop dOng phi bao hiem
theo ky, C6ng ty hech toan doanh thu khoan phi bao hiem cua ky clang phi bao hiem dau tien
khi hop dOng bao hiem ca hieu Ityc va chi hach toin doanh thu khoan phi bac) hiem caa Sc ky
Clang phi bac) hiern tiep theo khi ben mua bao hiem da Clang du phi bac) hiem theo thoa thuan
tai hop Clang bao hiem. Triang hop ben mua bao hiem khOng Ching du phi btho hiern theo thai
hen thanh teen phi bao hiem va doanh nghiep bao hiem khang c6 th6a thuan cho ben mua bao
hiem no phi theo quy dinh, hop dOng bao hiem se charn khi het thoi flan thanh toot, phi bao
hiem.
Phi bao hiem nhan trutc khi chtya den hail tai ngay cuoi ky Ice bean &roc ghi nhan vao "Doanh
thu chtra thtyc hien ngan han" tren bang can doi kê toan.
NhOing khoan hoan hoac giarn phi bao hiem g6c la cac khoan githni trirdoanh thu va duvc theo
d6i rieng, cuOi ky ket chuyen via tai khoan doanh thu phi bao hiern g6c de tinh doanh thu thuan.
TIM mj
Doanh thu duct ghi nhan khi tien lai phat sinh tren co ser don tich (c6 tinh Cien Ici tac ma tai
san dem lei) trip khi kha nang thu h6i ten 15i khOng chic than.

(iii co to
CO tot va loi nhuan &roc chia &roc ghi nhan là doanh thu khi quyen Jai &roc nhan co tic hay
loi nhuan duvc chia cua C6ng ty vdri tu, oath là nha ctau tu, &roc xac lap. Theo quy dinh ti
Thong
s6 200/2014/TT-BTC, Deng ty khOng ghi nhan doanh thu dOi vdei phin c6 tOt duvc
tra bang c6 phieu va c6 phieu thiong ma chi cap nhat s6 luỗng c6 phieu theo del ngosi bang.
(iv) Doanh thu khac
Cac khoen doanh thu kh6ng thiong xuyen ngobi Sc doanh thu lien quan den hopt Ong bao
hiem, tien 15i, c6 tirc,nhi thu nhap ta, thanh ly, nhuvng ban tai sin c6 dinh, thu tien phet khach
hang vi pham hop d6ng, thu Sc khoan no kh6 dal d5 xi 19 x6a s6...

15



Cong ty CO phan Ban him Ngan hang Nang nghi0

609- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)
3.

CAC CHINN SACH Kt TOAN CHO YELI (tiep theo)

3.16 Ghi nkan chi phi
(1) Chi IA thud' ng
Chi phi boi thutng duvc ghi nhan khi h6 sa boi thutng [loan tht vá duvc nguai co tham quyen
phe duyet. Nhang V1,1 bei thutng chin duvc phe duyet tai thai diem cuOi ky duct coi It chua
giii quyet ve duvc thong ke de trich lap clu, phong boi thutng.
Chi hoa
.

Hoa hong cüa m6i lop' san phern duvc tinh theo t ph5n tram tren doanh thu phi bao hiem gOc
theo quy dinh tai Th6ng só 50/2017/TT-BTC co hieu luc t& ngay 1 thang 7 (lam 2017 do BO
ỵáí chinh ban hanh. Chi phi hoa hong duct phan b6 va ghi nhan tren bao cao ket qua hopt
dOng kinh doanh trong k9 tuang Cmg vai phi bao hiem duvc Wang.
Chi phi 173" trd
Chi h6 tra dal Iy beo hiem phi nh5n th9, bao hiem sat khoe (bac chi tutng ting vai cac hap
deng bao hiem dã khai thac duvc trong ky tai chinh kh6ng \twit qua 50% t9 Ie hoa hang thuOc
losi nghiep vu bao hiem.
Chi phi guar: doanh nghlap
Chi phi quan Iy doanh nghiep duvc ghi nhan khi Oat sinh.
Thua tai sari
Cac khoan tier] thue theo hap clang thud hoat dOng duvc hach toan vao ket qua hopt dOng kinh

doanh trong ky theo phutng phap dutng thang trong thai han cua hop Clang thue.
(vt) Chi phi Mac

Cac chi phi phat sinh do cac
kin hay cac nghiep \iv rieng Net vai cac hoat dOng th6ng
thutng cOa cac doanh nghiep vá cO the gam: chi phi thanh 19, nhuvng ban tai san có Binh, cac
khoan thu dơi au ngay kh6ng tat than duot, tien phat phai tra do vi pham hap thing kinh te;
phat hanh chinh...
3.17 Ghi nhOn hog clOng kinh doanh tai bao hien'
(t) Nhuong tat boo Nam
Phi nhuvng tai bap hiem theo cac thoa thuan tai bao hiem co dinh &vac ghi nhan khi doanh
thu phi bao hiem gOc nam trong pham vi cac th6a thuan nay d5 duvc ghi nhan.
Phi nhuicyng tai bao hiem tam toil duct ghi nhan khi hap clang tai bao hiem tam tho da duvc ky
ket vá doanh thu phi bao hiem goc nhm trong pharn vi hap clang nay (35 duvc ghi nhan.
Thu b6i thutng nhuvng tai bao hiem dutc ghi nhan khi co bAng chuing hien him ye nghia vy
cua ben nhan tai bao hiem.
Hoa hemg nhuvng tai bao hiem duvc ghi nhan khi phi nhuvng tai bao hiem duvc ghi nhan.
Cuoi ky kA toan, khoan hoa hÔng bao hiem chuia duvc tinh vao doanh thu k9 nay tutng umg
vai doanh thu phi bao Nem, chi phi nhuang tai bac) hiem chuia duvc hutng phai duvc xac
dinh de chuyen sang ph5n b6 vao cac k9 kA toan sau theo phuvng chap trich 15p cly ph6ng phi
bao hiem c15 &Tang ky vai BO Tai chinh.

16


Cong ty CO phAn Bao hiem Ng5n hang Nong nghiep

B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiap the(?)

3.

CAC CHiNH SACH Kt TOAN CHO Val (tiara theo)

3./7

Ghi nhen haat Ong kinh doanh tai beo hiem (tiep theo)
NhOn tatbao Nom
Thu nhap va dhi phi lien quan den cac boat derig nhan tai bao hiem duigc ghi nhan khi nhan
duvc cac bang thanh tan tie cac cOng ty nhocyng tai bao hiem.
Hoa hOng nhan tai bac hiem doge ghi nhan khi chap nhan them than nhan tai bao hiem va
nhan doge bang ke thanh tan tu c6ng ty nhoong tai bao hiem. CuOi ky ke tan, khan hoa
hang bao hiem choa &roc tinh vtho chi phi ky nay tuoing Ong vai doanh thu phi bao hiem chuia
duvc hoeing phai &roc xac dinh de chuyen sang ph'an be vao cac Ice tan sau theo phiyang
phap trich lap do ph6ng phi bao hiem d5 dang ky vdi Be Tai chinh.

3.18 Thue
(i) Thuo thu nh4p hiOn hanh
Tai san thue thu nhap va thue thu nhap phthi nOp cho nam hien hanh vá cac nam trutc doge
xac dinh bang se) tien do kien phai nOp cho (hoc duet thu hoi tip) c quan thue, doaitren cac
thue suat via cac It thue c6 hieu loc den ngay ket th0c ky ke toan.
Thue thu nhap hien hanh ducc ghi nhan vao ket qua hoat dOng kinh doanh ngoai trip tubing
hop thue thu nhap phat sinh lien quan den met khan myc &roc ghi theng vao von chO so' him,.
trong toeing hop nay, thue thu nhap hien hanh cOng &roc ghi nhan troc tiep vac) veil chi: se,
hi)u.
C6ng ty chi doge bU trc, cac tai san thue thu nhap hien hanh va thue thu nhap hi'en hanh
tra khi doanh nghiep 06 quyan hop pap duct !DO
giCra tai san thue thu nhap hian hanh vai
thue thu nhap hien hanh pal nap va COng ty do djnh thanh tan thue thu nhap hien hanh phai
tra va tai san thue thu nap hien hanh tren co so thuan.

(it) Thue thu nh4p hoan Ii
Thue thu nhap ho5n lai duvc xac dinh cho cac khan chenh lech tam the,' tai ngay lap bang can
del ke tan tren c sO tinh thue thu nhap cOa cac tai san va no oriel tra va gia trj ghi se dm chUng
cho myc dich lap bao cao tai chinh.
Thue thu nhap han lai phai tre &roc ghi nhan cho tat a cac khan chenh lech tarn thilei chiu
thue, ngoai fru,
rp

Thug thu nhap Nan lai phai tra Oat sinh ghi-nhan ban (Tau cOa met tai san hay no phai
trth Ur met giao djch ma giao dich nay kh6ng c6 anh ho6ing den loi nhuan Ice toan vá lc
nhuan tinh thue thu nhap (hoacI6 tinh thue) tai alai diem phat sinh giao dich;
Cac chenh lech tam theyi chju thue On lien vai cac khoan
vao Gong ty con, c6ng ty
lien ket vá cac khan von g6p lien doanh khi doanh nghilep 06 kha nang kiem sat thoi gian
hoot, nhap khan chenh lenh tam thoii va chac chart khan chenh lech tam thai sé kh6ng
dooc hoan nhap trong tipping lai c6 the do doan.

3.18

Thug (tiep theo)
(h) Thu4 thu nhOp hoan toi (tiep theo)

-raj, san tha thu nhap Nan lei can doge ghi nhan . cho tat ca cac chenh lech tam they' duet
khau trey, gia tri &roc khau trir chuyen sang cac nam sau cOa cac khoan 16 tinh thue ,vapac
khan ou dai thue chuia so' dung, khi chat char, trong tuang lai se 06 loi nhuan tinh thue de so'

17


Gong ty CO phan Bao hiern Ngan hang Nang nghiap

THUYET MINH BAO CAO TAI CHINH

-

3.

809- DNPNT

theo)

dung nhCing chenh lech tam thai duot khau tra, cac khan 16 tinh thue va cac pu dal thue chus
sir dyng nay, ngoai tar:
CAC CHiNH SACH Kt TOAN CHO YEU (trap theo)
p.

Tai san thug han Isi phat sinh ghi nhan ban du
met tai san hoc no phai tra tir met
giao dich ma giao dich nay kh6ng 06 anh htrang den lqi nhuan kó tan ve lqi nhuan tinh
thue thu nhap (hoc le tinh thue) tel thai diem chat sinh giao dich;

D.

Tat c5 cac chenh loch tam thai duet kheu trU pat sinh cac khaki elk tu, vao cac cOng
ty con, cOng ty lien ket ve cac khoan van g6p lien doanh khi chat °hail là chenh lech tarn
thai sè &rot hoan nhap trong Krung lai c6 the du dean duvc vá c6 li nhuan chiu thue de
sir dyng duct khoan chenh lath tam thai d6.

Gia tri ghi só cue tai san thue thu nhap doanh nghiep han lai phai don xem xet Ii vao ngay
ket th0c,k9 ke toan
phai giam gia ghi se cea tai san thue thu nap han lei den mat bio

dam chat can co dO Iỗi nhuan tinh thue cho phep lai ich cia met phin hoc than be tai san
thue thu nap [loan Isi duct sir dyng. Cac tai sari thue thu nhap doanh nghiep hoar) lai chus
duvc ghi nhan tradt day duct xem xet lei vao ngay ket thitc ky ke toan và duct ghi nhan khi
ch5c chin c6
lai nhan tinh thue trong Wang lal de 06 the sO dyng cac tai sari thue thu nap
Ilan el chus ghi nhan nay.
Tai san thue thu nhap hoàn al va thue thu nap hail lei phai tie duvc xac djnh theo thue suet
do tinh se ap dyng cho k9 ke toan khi tai sin duct thu hal hay no pal tra &rot thanh toan,
doa ten cac mat thue suet a lat thud c6 hieu loc vao ngay ket th0c ky ke toan am.
Tha thu nhap hoar' lal &rot ghi nhan vao Wet qua host dOng kinh doanh ngosi trip tubing hap
thue thu nhap chat sinh lien quan den met khan mkt duqc ghi thing vac yen oh') ter hi's,
trong twang hap nay, tha thu nhap ho5n lai cling duvc ghi nhan truc tiep vao von chi] sof
hCru.
COng ty chi duct 1)6 trU cac tai san that thu nhap Nan lai va thue thu nap Ilan lei phai tra
khi Gong ty co quyen hap phap dupt 1,0 tit, giCra tai san thue thu nhap hien hanh vrai thue thu
nhap hien hanh phai nap và cac tai san thue thu nhap ho5n lal va thue thu nhap Flan lei phai
tra lien quan tai thue thu nap doanh nghiep duct quan 19 bat cOng met ca quan thue do' vai
cOng met don yi chlu thue hoac Gang ty do dinh thanh toan thapu nhap hien hanh phai tra
va tai san thue thu nhap hien hanh tren ca so, than bac thu hoi tai sin clang thai vai viec
thanh toan no, phai tra trong
k9 tuang lai khi cac khan tong yeu die thue thu nhap ban
lei phai tra hoec tai san thue thu nhap ho5n lei &roc thanh toan hoc thu hOi.
3.19 SCE dyng cac troy tinh

Viec trinh bay boo cao tai chinh yeu cu Ban -fling Clam d6c phai thuc hien cac tree tinh va
gia dinh anh huiang den so lieu bao coo cOa tai san, no phai tra cOng nha viec trinh bay nhCing
khoan Gong no tier', en. Cac vac tinh va gia dinh nay cOng anh huang den thu nap, chi phi va
Wet qua lap du pang. Cac Litt tinh oh') yeti &rot thuc hien doa tren gia dinh dinh tinh ye cac
yeu to chus xac dinh. Do do, ket qua thvc te ea the se khac den tai viec so lieu dui pheng co
the phthi sCra del.


18

II


C6ng ty 06 ph5n Bac) hiern Ngan hang Wong nghiep

B09 - DNPNT

THUYET MINH BAO CAO TAI CH1NH Keg thee)

CAC CHINN SACH Kt TOAN CHU YEU (tiep theo)
3.20

Lãi tren c6 phi&
Lai ca ban tren c6 phieu duvc tinh bang cach chia el nhuan hoc 16 sau thue phan b6 cho c6
dong sfr ham c6 phieu ph6 th6ng cOa Cong ty (sau khi da dieu chinh cho viec trich lap quy khen
thutng, ph0c191) cho s6 luvng binh quart gia quyen cOa so c6 phieu ph6 th6ng dang luu hanh
trong nam.
Lai suy giam tren c6 phieu duct tinh bang each chia lqi nhuan hoc 16 sau thue phan b6 cho
c6 d6ng ser 110,u c6 phieu ph6 th6ng cua Gong ty (sau khi eta dieu chinh cho cO tin ca c6 phieu
um dal c6 quyen chuyen cl6i) cho s6 luvrig [Dinh guar' gia quyen ca s6 c6 phieu ph6 thông
dang
hanh trong nam va s6 luvng binh quan gia quyen cOa c6 phi& ph6 th6ng se arqc
phat hanh trong trutng hqp tat ca cac cO phieu ph6 th6ng tiem nang 06 tac dOng suy githni deu
duqc chuyen thenh c6 phieu ph6 tharig.

3.2/


Cac ben lien quan
Cac ben duvc col 16 ben lien quan cua C6ng ty net.' m0t ben c6 kha Wang, truc tiep hoc gian
bap, kiem soat ben kia hoac gay anh hutng clang ke tel ben kia trong viec ra cac quyet dinh tai
chinh va haat dOng, hoac khi C6ng ty va ben kia cOng chlu su kiem scat chung hoc enh hutng
dang ke chung. Cac ben lien quan c6 the la cac cong ty hoc cat ca nhan, bao gOm cac thanh
vien gia dinh than can dm cac ca nhan duvc coi IA lien quan.

TIEN VA CAC KHOAN TU'CYNG DU'ONG TIEN

so cuOi qui?
Tien mat tai quy
Tien gfri ngan hang kheing ky hen
Trong c16:
-VND
- Ngoeit
Tuang &rang tien
Tong Ong

VND
3.761.462.276
65.260.250.465

SO clau nam
VND
2.218.704.912
39.116.218.242

65.257.988.379
2.262.086
322.000.000.000


39.113.956.156
2.262.086
98.500.000.000

391.021.712.741

139.834.923.154

Cac khoan Wang thrang tien la cac khoan dau tu tian gcvi ngan hen c6 the/1 hen thu fib hoc
dao hen kh6ng qua ba (3) thang veri lal suat ter 5% den 6,8°/o/nam.
5,

CAC KHOAN IDAU TU TAI CHINN

s6 cud!
Die von

S6 d9u nem
Gia te ghi s6

Gia vOn

VND

VND

VND

VND


Ngan hen

1.162.117.291.700

1.162.117.291.700

1.212.845.291.700

1.212.845.291.700

Ti9n g01 co kk hen

Dia ft ghi s6

1.162.117.291.700

1.162.117.291.700

1.212.845.291.700

1.212.845.291.700

Dal hen

57.000.058.302

57.000.058.302

22.500.058.302


22.500.058.302

Ti9n g0 c619% hen

57.000.058.302

57.000 058.302

22.500.058.302

22.500.058.302

1.219.117.350.002

1.219.117.350.002

1.235.345.350.002

1.235.345.350.002

Ethu

nam gify den ngay São hen

19


C6ng ty CO phOn Bo hiem Ng5n hang N6ng nghiOp


B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (ti4p theo)

CAC KHOAN PHAI THU NGAN HAN
se3 cuOi quk
Phil thu vA hop clang bao hi6m •
Phai thu phi bao hiem g6c

Trong
Phai thu °Oa Mn mua bao hiettn
Phai thu nem dai bao hien;
Phai thu caa odic doanh nghiap tham gia ciOng bao higm
Phai thu host Ong nhan tai bao hiem
Phai thu host Ong nhuvng tai bao hiem
Tra trutc cho two,' ban ngAn [Ian
Phai thu ngAn han khac
Lai tier) gCri ngan hang
Tam Ong
Phai thu khac
Tang cOng cac khoan phai thu
Dv pi-long phai thu ngan flan kh6 doi
Cia tri thuAn ctia cat khoan phai thu ngAn han

VND

SO dau nam
VND

26.762.852.812

16.803.107.875

49.203.453.270
25.523.839.967

15.859.545.347
266.566.929
676.995.599
2.729.368.108
7.230.376.829

24.360.487.397
129.496.891
1.033.855.679
3.024.495.092
20.655.118.211

1.606.098.687

2.631.306.646

66.041.969.477
51.637.266.536
10.315.310.653
4.089.392.288
94.410.920.976
(6.602.834.630)
87.808.086.346

42.095.864.176

39.392.690.893
522.836.466
2.180.336.817
93.930.624.092
(6.229.385.911)
87.701.238.181

SO au& qui?

SO du nam
VND

CHI PHI HOA HONG CHU'A PHAN BO

VND
128.141.413.843
146.440.421.034
122.218.233.285

SO du, du kjr
Phat sinh trong k9
Phan be \Ito chi phi trong k9
Se du, cuoi 1(9

152.363.601.592

88.787.289.622
128.141.413.843
(88.787.289.622)
128.141.413.843


Kt QUt BAO HIEN/
Gang ty da thric hien k9 qu9 bac hiem bang 2% von phap dinh, tuang &rang 6.000.000.000
VND theo quy dinh tai khoan 2 Dieu 16 Nghi dinh sO 73/2016/ND-CP ban hanh ngay 1 thang 7
nem 2016 cea Chinh

20


COng ty CO pha'n Bao him Ngen hang N6ng nghiOp

B09 - DNPNT

THUYET MINH BAO CAO TAI CHENH (tip theo)

9.

TAI SAN CO DINH Hiru HiNH

May mdc
thiet hi

Phuctng Hen
yen tai

Thiet bt dung Cu
guan ty

TSCD hat!
hinh kh5c


Te5 lig cOng

VND

VND

VND

VND

VND

VND

71.782.807.963

89.000.000

24.992.381.666

9.570.456.903

-

4.773.636.364

3.598.702.050
-


110.033.348.582
8.666.952.728
529.367.273

14.344.093.267

3.598.702.050

118.170.934.037

NhA

Nguyen gia
S6 dau narn
Tang trong
Giam trong ky
S6 cu6i qu9

71.782.807.963

89.000.000

3.893.316.364
529.367.273
28.356.330.757

Gia tri hao mon lOy lee
SO (feu narn

14.967.562.401


24.471.587

17.955.347.772

7.221.582.043

3.479.535.988

43.648.499.791

Khau hao trong
Giarn trong ky
S6 cuoi qu9

2.183.515.063

9.535.716

2.116.577.151

1.022.008.931

41.075.694

5.372.712.555

17.151.077.464

34.007.303


529.367.273
19.542.557.650

8.243.590.974

3.520.611.682

48.491.845.073

Gia trl con !al
S6 du nein

56.815.245.562

64.528.413

7.037.033.894

2.348.874.860

119.166.062

66.384.848.791

S6 cuoi qu9

54.631.730.499

54.992.697


8.813.773.107

6.100.502.293

78.090.368

69.679.088.964

21

529.367.273


Li

Cong ty CO ph 'an Btho hiern Ngan hang Nang nghiap

B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (ti6p theo)
10.

TAI SAN CO DINH VD HINH

Nguy8n gia
s6 eau Wain
Tang trong
Glom trong kcr
so oil& qu9


Phan m6m

VND

VND

60.047.582.108

5.301.162.779
186.033.990

100.000.000

65.448.744.887
186.033.990

60.047.582.108

5.487.196.769

100.000.000

65.634.778.877

4.109.293.425
597.202.460

100.000.000


4.209.293.425
597.202.460

4.706.495.885

100.000.000

4.806.495.885

Gib tn hao mon
ly kO
SO du nem
Khgu two trong kji
GWm trong

sã ou6i quj,
Dia tri con lei
So diu nem

56 cuoi qu9

12.

Tai sAn co
di/My& hinh
khac
VND

Quyen sCr Ming
clat


T6ng cOng
VND

60.047.582.108

1.191.869.354

61.239.451.462

60.047.582.108

780.700.884

60.828.282.992

CHI PHI TRA TRVOC DAI HAN

So cued qui%

SO clati nam

VND
1.468.768.711

VND

Ti6n thud v5n phong

2.430.234.080


Tien thue quang cao

1.086.995.000

2.324.569.668

480.951.677

515.013.585

237.877.007
126.563.760

384.239.574
195.041.428

3.401.156.155

5.849.098.335

Chi phi c6ng cu dung cu, bao bi
Chi phi suia chCa TSC1E)
Chi phi khac
TOng COng

22


Cong ty CO phan Bao him Ngan hang N6ng nghiep


609- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)
PHAI IRA NGU'Ol BAN NGAN HAN

Phai tra vo hop clang bac, hien,
Phai tra ye haat clang bao hiem gen
Phai tra b6i thurYng be° Nom
Phai tra hoa hOng bao hi4m
Phial tre ye chi Om dinh Mr, thAt
Ph& Ira h6 trg khen thuong dai Iji
Phthi tra doanh nghiap tham gia clang bao higM
- Phai tra khac
Phai tra hopt Ong nhan tai bac) hiem
Phai tra host Ong nhuvng tai bao hiem
Phil tra khac cho nguti ban
Phai tra khac
Tong Cang

so cud( guk
VND

SO ddu nam
VND

71.900.799.234
47.992.855.215
16.628.631.351
20.059.724.570

45.095.100
8.127.935.325
1,324.967.016

60.964.781.934
36.612.592.807
16.294.667.431
10.969.316.373
45.653.900
5.797.640.516
2.362.810.629

1.806.501.853

1.142.503.958

1.081.680.822

925.747.925

22.826.263.197

23.426.441.202

4.071.826.694

1.397.779.777

4.071.826.694


1.397.779.777

75.972.625.928

62.362.561.711

THUE VA CAC KHOAN PHAI NOP NHA NU'et
SO Cu nam
Thue gia trj gia tang
Thue thu nhap doanh nghiep
Thue thu nhap ca nhan
Thue khac
Tong cOng

VND
2.156.261.740
13.452.583.802
769.317.929
1.020.687
16.379.184.158

Phit sinh trong
S6 phthi nOp
S6 Ca nOp
VND
VND
5.937.613.382
6,645.164.335
6.992.391.548 13.543.538.823
2.163.386.612

2.346.743.353
70.250.289
70.226.583
15.163.641.831 22.605.673.094

so cuOi qu}?
VND
1.448.710.787
6.901.436.527
585.961.188
1.044,393
8.937.152.895

DOANH THU HOA HONG CHU'A °wit HU'O'NG

SO au& quy
VND
8.271.523.130
9.309.905.126
7.634.337.251
9.947.091.005

So ch.? diu nam
Phat sinh trong nam
Phan be vac) doanh thu trong nam
56 du, cuoi nam

23

SO dau nam

VND
5.953.398.721
8.271.523.130
(5.953.398.721)
8.271.523.130