C6ng ty C6 phan Sao hi6m Ngan hang Nang nghi6p
Bao cao tai chinh
Q4 01 Nam 2019

* BAouit
NON


C6ng ty CO phAn Bac) hiern Ng5n h5ng Nong nghiep

myc Lyc

Trang
Th6ng tin chung

1-2

Bang can cti 1(4 toan

3-4

Bac cao kat qua hoat Ong kinh doanh

5-7

Bac cao kru chuyen

tin tO

Thus/at minh bao cao tai chinh

8
9-38


C6ng ty CO phAn Bao hiern Ngan hang N6ng nghiOp
THONG TIN CHUNG
GONG TY
C6ng ty CO phan Bao hiern Ngan hang N6ng nghiep ("COng ty"), trutc day la COng ty CO phan Bao hiem
Ngan hang Nang ,nghiep vá PhOt trien nOng than Viet Nam duvc thanh lap theo Luat Doanh Nghiep cua
Viet Nam theo Giay Chang nhan Sang k9 Kinh doanh s6 38GP/KDBH do BO Tal chinh cap ngay 18 thang
10 nam 2006 va theo cac Clay ching nhan dang kY kinh doanh dieu chinh sau:
Gigy phap thou chInh

Ngay cdp

They crai chfnh

38/GPOC1/KDBH

01/02/2008

Tang van (lieu le ciia COng ty CO phan Bao hiem
Ngan hang N6ng nghiep va Phat then Nang than
Viet Nam thanh 380 t9 VND ve thanh lap 4 chi nhanh
tai HA N0i, Da Nang, Nghe An va Oak LAI<

38/GPEC2/KDBH

25/06/2008


961 ten thanh COng ty CO phan Bao hiem Ngan hang
Nang Nghiep
Thanh lap 3 chi nhanh tai Hai Phang, Khanh Hem va
Chn Tha

38/GPIDC3/KDBH

26/07/2011

Thanh lap 1 chi nhanh tai Thanh H6a

38/GPDC4/KDBH

07/01/2015

Thay del ca cau van dieu l cOa cac cO d6ng va
thanh lap 1 chi nhanh tai Phu) Th9

Hoat Ong chInh trong nam hien tai cua COng ty la kinh doanh bac hiern phi nhan th9, tai bao hiem, giam
dinh ton that, host dang Chu tai chInh va cdc hoAt dOng khac theo quy dinh cOa phap Wet.
COng ty ,c6 try so, chinh tai Tang 6, t6a nhe chung
2911, Duang Hoang
ThOy, Phaang Trung Hob,
Quan Cau Clay, Thanh pho Ha N01, Viet Nam va 10 chi nhanh tai HO Chi Minh, Ha N0i, Da Nang, Nghe
An, Oak Lak, Hai Ph6ng, Khanh Hoe, Can Tho', Thanh H6a va Phi] Tho.
HOI SONG QUAN TRI
Cac thanh vien HOi clang Quan tri trong nam vá vac) ngay lap bao coo nay nha sau:
Hp va tOn

Chau yij


NM, tai bo nhOm

Ong Dinh Viet Sang
Ba Hoang Thi TInh
Ong iDang Van Lieu
Ong Le Hang Quart
Ong Dvang Van Thanh

Chu tich
Ph6 °ha tjch
Mart vien
Thanh vier!
Thenh vien

Tai be) nhiOrn ngay 26 thang 5 nam 2017
Tai be nhiem ngay 26 thang 5 nam 2017
Tai 196 nhiem ngay 26 thang 5 nam 2017
Tai be nhiem ngay 26 thang 5 nam 2017
Tai be) nhiem ngay 26 thang 5 nail, 2017

BAN .KIEM SOAT
CS thanh vien Ban Kiem sat trong nam va vac) ngay lap bao cao nay nha sau:
Hp vá tOn

Chirc vu

Ngay tth bei nhiGm

Ong Truicing Dinh Canh

BA Lau Thi Viet Hoe
Ong Nguyen Ngoc Klan

Throng ban
Thanh vien
Thanh viên

Tai 1;6 nhiem ngay 26 thang 5 nam 2017
Tai be nhiem ngay 26 thang 5 nam 2017
Tai 196 nhiem ngay 26 thang 5 nam 2017

1


—

C6ng ty C6 phAn Bac) hie'rn Ng'an hang Nong nghiep

601 - DNPNT

BANG CAN DOI KE TOAN
BAN TONG etAm or5c
Cac thanh vien Ban

Tong Gam doe van ngay lep ban cab tai chInh nay nhu, sau:

Hp vA tOn

Cherc vy


Ngdy 66 nhiGin/tAi 66 nhiOm

Be Hoang Thi Tinh

T6ng Giant doe
Ph6 Tong Gam (56c
Ph6 Tong Gam cloc
Ph6 T6ng Gam (16c
Ph6 Tang Clam d6c

136 nhiam ngay 9 thang 6 nam 2914
Tai be, nhiem ngay 18 thang 5 nem 2015
Tai b6 nhiem ngay 19 thong 7 nam 2016
Tai b6 nhiem ngay 1 thang 9 nam 2017
BO nhiem ngay 1 thang 7 nam 2014

Ong 96 Minh Hoang
Ong Quach To Khang
Ong Mai Sinh
Ong Nguyen Tien Hai

NGUICYI Oil DIN THEO PHAP LOT
Nguti I din theo phap loe't cOa Cong ty van ngay lap bap cap nay la Ba Hoang Thj Trnh, chirc danh T6ng
Clam doe.


C6ng ty CO phan Bao hiem Ngan hang N6ng nghiap

B01 - DNPNT


BANG CAN DOI EKE TOAN

Thu 6t
mint)

TA/SAN

Ma s6
100

A. TAI SAN NGAN HAN

110

I. Tien va cac khan tinny duvng den

111

1. Tien

112

2. Cat khogn tvang (luting hen

120

II. Deu fir tal chInh ngen hpn

4


5

s6 cuOi quy

56 cieu am

VND

VND

2.102.068.406.259

1.939.606.115.524

409.860.957.916

210.879.933.269

70.515.666.216

58.607.933.269

339.345.291.700

152,272.000.000

1.341.204.000.000

1.418.345.291.700


1.341.204.000.000

1.418.345.291.700

105.265.357.556

79.649.101.861

123

1. Deu ta am giO, don ngay deo hgn

130

III. Cac khan phal thu ngen hpn

131

1. Phai thu ng6n hgn tea khach hang

33.083.080.530

33.528.544.315

1.1. Phai thu ye hop deng b4o hielm

33.083.080.530

33.528.544.315


689390.687

1.649.546.637

131,1

6

132

2. Tra bubo cho nguti ban ng6n hgn

136

3. phai thu nggn hen khac

77.835.338.022

50.813.862.592

137

4. Dv phOng phai thu ngen hgn khe del

(6.342.851.683)

(6.342.851.683)

140


IV. Hang tem kho

141

1. Hang ton kho

3.321.966.201

3.461.175.901

150

V. Tai san :Igen hpn khac

162.173.524.689

150.562.095.208

151

1.

162.173.524.689

150.562.095.208

/51,1

1.1. Chi phi hoa hong chva phan b6


7

161.878.979.236

150.562.095.208

190

VI. Tel san tai a° hiem

16,3

80.242.599.897

76.708.517.585

191

I. Dv phOng phi nhagng tai bgo hiem

40.018.167.244

38.120.964.499

40.224.432.653

38.587.553.086

173.489.735.813


200.501.122.067

7.055.273.879

7.004.432.629

7.055.273.879

7.004.432.629

6.000.000.000

6.000.000.000

1.055273.879

1.004.432629

Chi phi tra tut nggn hgn

192

2. Dv phang bei thvang nhuvng tai bgo hiem

200

B. TAI SAN DAi HAN

210


I.

216

1. Phai thu dal han khac

Cat khan phai thu dal hpn

216,1

1.1. 1<9 guy be° hiern

216,2

1.2. PM( thu del hen khan

220
221

It

3.321.966.20f

8

Tel san cti clinh

127.218.899.639

1. Tat sgn c6 dinh hau hinh


222

- Nguyen gia

223

- Gie td hao m6n luy" kg

227

2. Tai an c6 dinh ve hInh

228

9

66.679.936.018

..

3.461.175.901

129.320.715.300
68.652.850.891

119.233.106.764

119.233.106.764


(52.553.170.746)

(50.580.245.873)

60.538.963.621

60.657.854.409

- Nguyen gig

65.634.778.877

65634.778.877

229

-

Gia tri hao mOn luy ke

(5.095.815.256)

(4.966.924.468)

250

N. Deu tut tai chink dal hpn

35.000.058.302


60.000.058.302

255

1. Deu by nem gid, den ngay ciao hgn

35.000.058.302

60.000.058.302

260

IV. Thi san dai ban khac

4.215.503.993

4.175.915.836

261

1. Chi phltrig truac clai hen

4.215.503.993

4.175.915.836

270

TONG CONG TAI SAN


2.275.558.142.072

2.140.107.237.591

10

5

11

3


C6ng ty CO phan Bo him Ngan hang Nang nghrep

B01 - DNPNT

BANG CAN DOI KE TOAN (tiep theo)

Ma
s6

NGUON VON

Thuy6t
minh

s6 cu6i qu9

SO dAu (lam


VND

VND

300

C. N9 PNiki TRA

1.463.874.904.829

1.391.427.506.851

310

1.

Afg, ngdn twn

1.463.874.904.829

1.391.427.506.851

311

1. Phai tra ngtuil ban nan hsn

311,1

1.1. Phai tra A hqp Ong bao hitim


311,2

1.2. Phai tra khac cho ngudi ban

313

2. Thu& va cac khan phai n6p Nha mitt

314

3. Phai Ira nguti lao CfOng

12

13

318,1

4. Doanh thu chva thvc hien ngan hen

318,2

5. Doanh thu boa ang chva duct hutng

14

319

6. Pal tra ng6n han khac


15

322

7. Qu9 khen thutng. pac lqi

329

329,1
329,2
329,3
400

410
411

411a

8. Dt.2 pang nghiep vy

8.1. Dv pining phi beo hi6m g6c
ve nhan toi bac hia'm
8.2. Dv phOng b6i thugng boo hiem g6c
va nhan tai bao hiarn
8.3. Dv phOng So Ong km

16,1

16.a /


vim chi) ser hir'u

63.314.674.539

62.205.879.327

992.048.598

1.108.795.212

22.158.049.368

17.462.788.121

63.954.636.482

98.992.012.849

8.936.593.104

11.661.563.486

11.177.980.224

10.625.186.519

13.033.475.056

12.786.385.837


34.727.658.961

37.142.924.990

1.208.401.246.562

1.139.441.970.510

941.595.644.766

877.482.672.877
-

16.3.2
16,4

D. VON CHO SO HOU

I.

101.485.265.072

100.493.216.474

17

174.382.964.081

173.504.918.920


92.422.637.715

88.454.378.713

811.683.237.243

748.679.730.740

811.683.237.243

748.679.730.740

1. V6n c6 phan

380.000.000.000

380.000.000.000

1.1. C6 phieu ph6 thOng co guyen bi4u gayer

380.000.000.000

380.000.000.000

412

Tang di, von c6 phan

12.000.000.000


12.000.000.000

415

C6 phi& qu9

(13.898.400.000)

(13.898.400.000)

417

Qu9 elk lir pat tri6n

124.633.188.964

124.633.188.964

419

Qu9 qv trO, bat buOc

38.000.000.000

38.000.000.000

421

Lqi nhan sau thus chn pan ph&


270.948.448.279

207.944.941.776

207.944.941.776

36.146.591.844

63.003.506.503

171.798.349.932

2.275458S.42,W

- 2.140.107.231.591

421a
421b
440

Lqi nh
sau thua ohs phan phoi lOy ka
6.1.
L cuoi nam
t
uanruoc
6.2. Lqi nhuan sac'thu6 ohs phan ph6i nam
nay
TONG CONG NGUON VON


Ong Pharn Minh Trl
Ph6 Ph6ng Ka than Tai chinh Trueng Phong Ka than Tai chinh Tonaclac

Ong Dao Duy,Trung


Cong ty Có ph5n Bo hiern Ng5n hang N6ng nghi5p

B02 - DNPNT

BAo cAo KET QUA HOAT °ONG KINN DOANH
PHAN I — BAO CAO la- QUA HOAT DONG KINH DOANH TONG HOP
Quy I
Ma sd

CHI TIEU

Luk k6 VP dau nam d6n cad gu9 nay

Nam nay

Nam trutc

Nam nay

Nam tut

VND


VND

VND

VND

338.219.967.978

283.471.199.138

338.219.967.978

283.471.199.138

27.198.337.059

21.796.421.020

27.198.337.059

21.796.421.020

60.032.226

244.286.367

60.032.226

244.286.367


166.468.088.173

160.864.282.974

166.468.088.173

160.864.282.974

10

I.

Doanh thu thuhn hoat Ong kinh doanh bao hi6m

12

2.

Doanh thu hot dOng tai chinh

13

3. Thu nhap khac

20

4. Tong chi phi host dOng kinh doanh bao hi6m

22


5.

Chi phi host Tang t5i chinh

23

6.

Chi phi guan19 doanh nghiep

24

7.

Chi phi khac

20.346.044

50

8. Tong kyi nhuan kd toan trtrac thud

78.770.719.640

51

9. Chi phi thus TNDN hidn hanh

15.767.211137


60

11. Lc,' nhudn sau thuo thu nhap doanh nghidp

70

12, Lai co, ban tren co phi6u

5.899.726

13.630.778

5.899.726

13.630.778

120.213.283.680

91.657.186.010

120.213.283.680

91.657.186.010

600

20.346.044

600


52.976.806.163

78.770/19.640

52.976.806.163

10.604 361 233

15.767.213.137

10.604.361.233

63.003.506.503

42.372.444.930

63.003.506.503

42.372.444.930

-

-

-

-

5



C6ng ty CO ph5n Bac) hiern Ng5n hang N6ng nghi5p

B02 - DNPNT

BAO CAO IS QUA HOAT DONG KINH DOANH
PHAN II — BAO CAO KET QUA HOST DONG KINH DOANH THEO HOAT DONG

Ma s6

CHI TIEU

Thuyet
minh

Luc( k6 ter dau nam d6n cad guy nay

Cluji I
Nam nay

Nam twat

Nam nay

Nam try&

VND

VND
350.671.500.150

_

291.190.722.766
_

18

350.671.500.150
-

1,1
1,2

Doanh thu phi It hietin (01 = 01.1 + 01.2 + 01.3)
Trong do:
- Phi bao hiarn goo
- Phi nhan tai bac) him

VND
291.190.722.766
-

18
18,2

414.717.392.052
67.079.987

324.706.104.855
(361.831.710)


414.717.392.052
67.079.987

324.706.104.855
(361.831.710)

1,3

-Tang du, phOng phi Liao him goo va nhan tai bao hiem

16,1

64.112.971.889
33.153.550.379
64.112.971.889
16.061.368.999
10.264.722.229
16.061.368.999
-17.958.571.744
10.358.810.808
17.958.571.744
1.897.202.745
94.088.579
1.897.202.745
334.610.131.151
280.926.000.537
334.610.131.151

33.153.550.379

10.264.722.229
-

1

2
2,1
2,2
3
4
4,1
4,2
10
11
11,1
11,2
12
13
14
15
16

Phi nhutyng tai bac) him (02 = 02.1 + 02.2)
Trong d6:
Tong phi nhuvng tai bac) hi6rn
Tang du, phOng phi nhuyng tai bao hiOrn
Doanh thu phi bao hiern thuan (03 = 01 + 02)
Hoa h6ng nhuvng tai bac. hiem IA doanh thu khac boat
Ong kinh doanh bao him (04 = 04.1 + 04.2)
Trong do:

Hoa king nhuvng tai bao hiOrn
Doanh thu khac float dOng kinh doanh bao hien'
Doanh thu thuan hot clCing kinh doanh bac. hiam (10 = 03+
04)
Chi Wei thutng (11 = 11.1 + 11.2)
Trong d6:
-

'Ping chi boi thutng
Cac khoan giam VI,

Thu b6i thutng nhuvng tai bao hi6m
(Tang)/giam city ph6ng bill thithng bao him gac va nhan tai
.
baohim
e
Tangggiam) dip phOng b6i thutng
nhuvng tai bao hi6m
T6ng chi boi thutng bao hiam
(15 = 11 + 12 + 13 + 14)
Tang du, pining dao Ong lot

19
19,1
16,1

VND

10.358.810.808
94.088.579

280.926.000.537

3.609.836.827

2.545.198.601

3.609.836.827

2.545.198.601

3.589.656.427
20.180.400

2.523.907.965
21.290.636

3.589.656.427
20.180.400

2.523.907.965
21.290.636

338.219.967.978

283.471.199.138

338.219.967.978

283.471.199.138


80.286.591.929
-

68.186.774.242
-

80.286.591.929
-

68.186.774.242
-

80.288.591.929
2.000.000

68.189.878.842
3.104.600

80.288.591.929

21,3

865.253.110

1.605.827.973

2.000.000
865.253.110

68.189.878.842

3.104.600
1.605.827.973

16,2

878.045.161

24.487.817.812

878.045.161

.24.487.817.812

16,2

1.636.879.567

(1.334.340.581)

1.636.879.567

(1.334.340.581)

21

78.662.504.413

92.403.104.662

78.662.504.413


92.403.104.662

16,4

3.968.259.002

3.139.854.622

3.968.259.002

3.139.854.622

20,1

21

6


C6ng ty CO phAn Bao him Ngan hang NOng nghiOp
BAo CAO KEE- QUA HOAT DONG KINH DOANH

B02 - DNPNT

PHAN ii— BAO CAO KEY QUA HOAT iDDNIG KINH DOANH THEO HOAT [JONG

me so.

17

17,1
17,2
18
19
23
24
25
26
30
31
32
40
50
51
60
70

12. Chi phi khac hoat Ong kinh doanh bao hiem (17 = 17.1 +
17.2)
Trong do:
Chi hoa ruing bio hiern
Chi phi khAc hopt Ong kinh doanh bao him
13. T6ng chi phi hot Ong kinh doanh
2
baohim
e (18 = 15 + 16 + 17)
14. Lcii nhuan Map hot dOng kinh doanh
bao hiSm (19 = 10 + 18)
15. Doanh thu hot dOng tai chinh
16. Chi phi hot Ong tai chinh

17. Loi nhuan hog Ong tai chinh (25 = 23 + 24)
18. Chi phi gat) IY doanh nghitp
19. Loi nhuan than ter hoat Ong kinh doanh (30 = 19 + 25 +
26)
20. Thu nhap khac
21. Chi phi khac
22. Log nhuan khac (40 = 31 + 32)
23. T6ng 191 nhuan ka toan trot thuS (50 = 30 + 40)
24. Chi phi thus TNDN hian hanh
25. Lep' nhan sau tha TNDN (60 = 50 + 51)
26. Lai co, ban trail cã phiSu

Ong Deo Duy Trung
Ph6 PhOng KO Wan Tai chinh

gut I
Nam nay

Thuy6t
minh

CHI TIE0

Nam nay

Nam tru4c

VND

VND


VND

VND

83.837.324.758

65.321.323.690

83.837.324.758

65.321.323.690

54.221.357.736
29.615.967.022

43.812.113.993
21.509.209.697

54,221.357.736
29.615.967.022

43.812.113.993
21.509.209.697

166.468.088.173

160.864.282.974

166.468.088.173


160.864.282.974

171.751.879.805

122.606.916.164

171.751.879.805

122.606.916.164

27.198.337.059
5.899.726
27.192.437.333
120.213.283.680

21.796.421.020
13.630.778
21.782.790.242
91.657.186.010

27.198.337.059
5.899.726
27.192.437.333
120.213.283.680

21.796.421.020
13.630.778
21.782.790.242
91.657.186.010


78.731.033.458

52.732.520.396

78.731.033.458

52.732.520.396

60.032.226
20.346.044
39.686.182
78.770.719.640
15.767.213.137
63.003.506.503
-

244.286.367
600
244.285.767
52.976.806.163
10.604.361.233
42.372.444.930
.

60.032.226
20.346.044
39.686.182
78.770.719.640
15.767.213.137

63.003.506.503
-

244.286.367
600
244.285.767
52.976.806.163
10.604.361.233
42.372.444.930
-

22

23
24
25

26
26

27,1

Ong Phern Minh In
Trinfrng Ph6ng Ke loan Tel chinh
7

Lai? kb 'Ur deu nem den cued guY nay
Nam trip&

' ^. a - r - I'L


V

-


Cong ty CO phAn Sao him Ngan hang N6ng nghi6p

503- DNPNT

BAo CAO LLM CHUYEN TIEN Te
•
Ma
s6

1
2
3
5
6
7
20
21
22
23
24
27
30
36
40

50
60
70

CHI TIE-

I. WU CHUYEN TIEN TO' HOAT BONG KINH DOANH
1. Tien thu ter ban hang, cung cap djch vu va doanh thu khac
2. Tien chi tra cho nguti cung cap hang Ma va djch VI)
3. Tian chi tra cho riguti lao dOng
4. Thue thu nhap doanh nghiep Ca Op
5. Tien thu khac ter hot dOng kinh doanh
6. Tien chi khac cho float dOng kinh doanh
Lin chuy6n Oen than tie hog dyng kinh doanh
II. LU'U CHUYEN TIEN TO' HOAT DONG DAU TIE
1. Tien chi mua sam tai san c6 djnh
2. Tien thu tir thanh ly, niwong ban tai san c6 djnh va cac tai sail
dal ton khac
3. Tien chi cho vay, mua cac Gang cu no, coa don vj khac
Tien thu hei cho vay, ban lai cac c6ng cu no dm don vj khac
Tien thu lal cho vay, c6 ft:Pc va lqi nhuan dugc chia
LLPU chuy6n tile'n thuan sir dyng yao hoyt Ong Cu tu.
III. LtYll CHUYEN TIEN TO' HOAT DONG TAI CHINH
1. CO tirc, loi nhuan Ca tra cho chi] sey hieu
LI.PU chuyen ti6n thuan sir dyng vac, hot dOng tal chinh
Luni chuytn teen than trong nam
(50 = 20 + 30 + 40)
Ti6n vã ttromg &rang teen dau am
Ti6n va twang dtromg ti4n cuoi Wain (70= 50 + 60)


Ong Dao Duy Trung
Ph6 PhOng Ka toan Tai chinh

Quy I
Nam nay

Thuyet
minh

13

4

Nam truac

Nam nay

Nam trutc

VND

VND

VND

VND

418.504.028.873
(197.800.785.346)
(108.404.781.025)

(12.090.464.959)
4.999.273.884
(22.690.800.747)
82.516.470.680

331.728.801.140
(168.073.124.167)
(71.546.862.876)
778.842.504
(20.748.939.283)
72.138.717.318

418.504.028.873
(197.800.785.346)
(108.404.781.025)
(12.090.464.959)
4.999.273.884
(22.690.800.747)
82.516.470.680

331.728.801.140
(168.073.124.167)
(71.546.862.876)
778.842.504
(20.748.939.283)
72.138.717.318

-

-


-

241.500.000

-

241.500.000

(120.000.000.000)
222.141.291.700
14.323.262.267
116.464.553.967

(88.272.000.000)
238.345.291.700
10.308.744.800
160.623.536.500

(120.000.000.000)
222.141.291.700
14.323.262.267
116.464.553.967

(88.272.000.000)
238.345.291.700
10.308.744.800
160.623.536.500

-


(6.000.000)
(6.000.000)

-

(6.000.000)
(6.000.000)

198.981.024.647

232.756.253.818

198.981.024.647

232.756.253.818

210.879.933.269
409.860.957.916.

139.834.923.154
372.591.176.972

210.879.933.269
0.957.916
0

139.834.923.154
372.591..176


Ong Phan) Minh Tri
Tanamg PhOng Ka toan Tai chinh
8

Luy 1(6 tir du nam Han cu6i quy nay .

-


Cong ty CO pha'n Sao hiern Ngan hang NOng nghrap

609 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tiop theo)
1.

THCING TIN VE C6NG TY
C6ng ty CO phAn Bo hiem Ng5n hang NOng rzighiep ("Ceng ty"), trutt day la Cong ty C6 phan
Bac hiem Ng5n hang NOng nghiep va Phat trien (long then Viet Nam duvc thanh lap theo Lust
Doanh Nghiep Viet Nam theo GiAy chirng nhan Tang Ic9 kinh doanh só 38GP/KDBH do BO Tai
chinh cAp ngay 18 thang 10 nam 2006 vá theo cac Gray chOing nhan clang k9 kinh doanh dieu
chinh sau:
Gigy phop rigu chinh Ngay cap

They J61 chinh

38/GPDC1/KDBH

01/02/2008


Tang vOn diet( le cOa Cong ty CO phan Bac hiem
Ng5n hang NOng nghiep va Phat Men NOng then
Viet Nam thanh 380 t9 VND ve thanh lap 4 chi
nhanh tai Ha Ni, Da Nang, Nghe An vá Oak Laic

38/GPDC2/KDBH

25/06/2008

DOi ten thanh Cong ty CO phan Btho hiem Ngan
hang NOng Nghiep va thanh lap 3 chi nhanh tai Hai
Ph6ng, Khanh Eta vá Can Tha

38/GPDC3/KDBH

26/07/2011

Thanh lap 1 chi nhanh tai Thanh Hea

38/GP0C4/KDBH

07/01/2015

Thay dal
cu von dieu le cua cac cc!) clang va
thanh lap 1 chi nhanh tai Phi] Th9

Float CfOng chinh trong nam hien tal cOa COng ty la kinh doanh bao hiern phi nhan thq, tai bac hiem,
giarn dinh ton that, hot Ong dau tu, tAi chfnh va cac float dOng khac theo quy dinh cOa phap luat.
COng ty c6 try so, chinh tang 6, t6a nha chung cu' 2911, &rang Hoang Dao ThOy, phuting Trung

Hoa, quen CAu Clay, thanh ph6 Ha Nei, Viet Nam va 10 chi nhanh tai HO Chi Minh, Ha N0i, Da
Nang, Nghe An, Oak Lak, Hai Pheing, Khanh H6a, Can Thu, Thanh H6a, Phu Thq.


Cong ty CO phan Bao hiern Ng5n hang N6ng nghiap

Bog- DNPNT

THUYET MINH BAO CAO TM CHINN (tiep theo)
2.

Ca Se/ TRIM-1 BAY

2.1

Chugn mỗc va the (50 kg toan Ala dyng
Bac cao tal chinh cüa COng ty duvc trInh bay bang dOng Viet Nam ("VND") phu hap veri ThOng tu,
se 232/2 012/TT-BTC ("ThOng kr 232") ngay 28 thang 12 nam 2012 hutng d'an ke toan áp dyng
vai doanh nghiep bao hiem phi nhan thp, doanh nghiep tai bao hiem va chi nhanh doanh nghiep
bat hiem phi nhan thp nutt ngoai va Thong tui se 200/2014/TT-BTC ngay 22 thang 12 nam 2014
("Thong tu• 200") hutng dan che dO ke tan doanh nghiep ye ph 0 hap vai cac Chuan myt Ka toan
Viet Nam do BO Tai Chinh ban hanh theo:
Quyat djnh se 149/2001/QD-BTC ngay 31 theng 12 nam 2001 ye viec ban hanh bon Chun
mot ke toan Viet Nam (Oat 1);
Quyet dinh sO 165/2002/00-BTC ngay 31 thang 12 nam 2002 ye viec ban hanh sau Chuan
nut kO toan Viet Nam (Oct 2);
Quyet dinh sO 234/2003/Q1D-BTC ngay 30 thang 12 nam 2003 ye yiec ban hanh sau Chuan
myt Ice toan Viet Nam (Oat 3);
tgo• Quyet cljnh sO 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chan mire
toan Viet Nam (Dot 4); va

Quyet djnh sO 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh ben ChuAn
mcrc ke toan Viet Nam (Oct 5).
Theo de, bao cao tai chtnh dine trinh bay kern theo va viec sir dyng cac bao cao nay khOng dant)
cho cac dOi tuvng khong duvc cung cep cac that-1g tin ye cac the tyc va nguyen tec va theng le ice
toan tpi Viet Nam va han rffra kh6ng duvc chi4dinh trinh bay tlnh hinh tai chinh, kat qua host dOng
kinh doanh va
chuyen tien te theo cac nguyen tac va th6ng 10 ke toan dirpt chap nhan rOng
rai & cac nut va lanh thO khac ngoai Viet Nam.

2.2

Hinh Mac se) kg Man 'an dyng
Hinh thin so We hen áp dyng cua COng ty IA Nhat ky sO cal.

2.3

kg Man nam
Ky Ice Wan nam cOa C6ng ty áp dyng cho viec lap bao cao tai chinh bat du tcr ngay 1 thang 1 va
kat thuc ngay 31 thang 12.

2.4

Dan vi lien te trong kg Man
Bac cao tai chInh &rot lap bang don vi tien te
Nam ("VND").

10

dyng trong ke toan cOa Cony ty le clang Viet



C6ng ty CO phan Bac) hiem Ngan hang N6ng nghiap

809- DNPNT

THUYET MINH BAO CAO TAI CH1NH (tiap theo)
3.

TOM TAT CAC CHiNH SACH KE TOAN CHO YEU

3.1

Thay del trong cac chinh each kb' Men ya thuyet minh

Cac chInh sach ke tan cOa C6ng ty
dung de lap bao cao tai chinh &roc áp dung nhat clan
vol cac chinh sach a dtrvc sir dung de lap bao act tai chinh cho narn tai chinh ket thitc ngay 31
tang 12 narn 2018.
3.2

TiAn ye cad khan ttrang throng den

Tien va cac khoan tuang dvang tin bao gem tien mat tai qu9, tier) giri ngan hang, cac khan dau
ngen flan cO thoi han thu hal hoc dao han kh6ng qua ba tang, cO tinh thanh khan cao, co
kha nang chuyen dOi de clang thanh cac Itrong tien xac dinh vá kh6ng ce nhieu rOi ro trong chuyen
dói thanh tien.
3.3

Cot khan Oat thu
Cac khoan phai thu, bao gem cac khan phai thu cCia khach hang va cac khan pal thu khac,

duvc ghi nhan ban dau theo gia gee va Ian dirge phan anh theo gia goo trong they' gian tiep theo.
Dv phong n phai thu kh6 diti the hien plan gia trj cOa cac khoan phai thu me Cong ty dv kien
khOng cO kha nang thu he' tai ngay ket thilc k9 ke tan. Tang hoc giam so
tai khoan dv phong
duvc hach tan vao chi phi quan 9 doanh nghiep tren bao cao tai
Mire trich lap chr phong dal vOl cac khoan nu phai thu qua han thanh tan duct thvc hien theo
hutng den tai Theng ftr s6 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 tang 12 nam
2009 nhu, sau:
Theri glen qua hp',

Mk frich dv phOng

TO Vert sau (6) tang den dual rat (1) nam
Tit' mat (1) nom den cluti hai (2) nam
Ti) hai (2) nem den duel ba (3) nam
TO ba (3) am tr.& len
3.4

30%
50%
70%
100%

Tai son c6 c1.inh hay hinh

Tar sin c6 djnh hCru hInh duvc ghi nhan theo nguyen gia tie di gia trj hao ran lay ke.
Nguyen gia tai san có dinh bao gem gie mua ve nhirng chi phi có lien quan trvc tiep den viec duia
tai san vao hopt Ong nhir cltr kien.
Cac chi phi mua sarn, nang cap va Claimed tai san c6 dinh him Mnh duvc ghi tang nguyen gia cOa
tai san ve chi phi bao tri, sCra chOia ciuvc hach toon vao bac) cab) ket que boat dc)ng kinh doanh khi

plat sinh.
Khi tai san c6 djnh hiru hinh &rot ban hay thanh 19, cac khan al hoacI6 pat sinh do thanh 19 tai
san (la pan chenh loch giCra tien thu thuan tir viec ban tai san vol gia tn cOn l c0a tal san) duvc
hach tan vao ket qua host dOng kinh doanh.

11


Cong ty CO pha'n Bao him Ngan hang N6ng nghiap

609- DNPNT

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

CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)

3.5

Tai son c6 clinh vô hinh

Tai san c6 idinh v6 hinh duo ghi nhan theo nguyen gia till, di gia trj khau hao lOy ke.
Nguyen gia tal san c6 dinh ve hinh bao gam gia mua va nhirng chi phi c6 lien quan trot tiep den
viec dips tai san vao
dong nhu, dir
Cac chi phi nang cap va doi mai tai san c6 dinh v6 hinh duct ghi tang nguyen gia dia tai san va
cac chi phi khec duct hach tan vao bao cao ket qua hat Clang kinh doanh khi phat sinh.
Khi tai san c6 dInh v6 hinh duvc ban hay thanh 19, cac khan lal hoac 16 phat sinh do thanh 19 tai
san (la phan chenh lech giCra giO,a tier' thu than ter viec ban tai san vai gia tri con lal cOa tai san)
duvc hach toan vao bao cao ket qua host Ong kinh doanh.

3.6

Khan hao va hao mOn

Khau hao tai san 06 djnh hOu hinh ve hao man tai san c6 clinh v6 hinh duct trich theo phuvng
phap khau hao &rang thang trong suat th&I gian hiTru dong utc tinh cCia cac tai san nhir sau:
Nha civa ye vat kien trik
May mac thiet bj
Phirang tien van tai
Thiet bi dyng co quail 19
Tàisàn c6 dinh hiTru hinh khac
Phan mem
Tai san cé dinh v6 hinh khac
Quyen sir dung dat v6 Moil hail
3.7

8 - 25 nam
3- 15 nam
6-10 nam
5-10 nam
4 - 25 nam
3 - 5 nam
2 - 20 nam
Kh6ng khau hao

Chi phi tre tilt&

Chi phi tra tru,ac bao gam cac chi phi tra tuft ngan han hoc chi phi tra tut del han tren bang
can del ke ban ye divot phan be trong khoing theri gian tra trutc hoac th61 gian cac al lch kinh
te tuang Crng duvc tao ra ter cac chi phi nay.

3.8

Cic khohn edu tu,

Cac khoan Mu tip nam giCp Mn ngay dao han duvc ghi nhan theo gia g6c. Sau khi nhan ban Mu,
cat khaki Mu tu, nay &rat ghi nhan theo gia tri c6 the thu hti. Cac khan suy glen gia tri tea
khoan Mu tut neu phat sinh duct hach tan vao chi phi tai chinh trong nam trong bao cao ket qua
hat ging kinh doanh va giam fru, trot tiep gia tri Mu hr.
3.9

Cac khan phôi tra va chi phi trich trut

Cac khoin phai tie va chi phi trich trivet duvc ghi nhan cho só tien phai tre trong tuang lal lien
quan Mn hang hea va dich vo dã nhan duvc khdrig phy thuOc vac viec Gang ty da nhan duvc hoa
dun cOa nha cung cap hay chuia.
3.10 Log ich nhan vien
3.10.1 Try' carp huv trf

Tic cap husu tri duvc Bao hiem Xa hei Viet Nam tra cho than vien cCia C6ng ty da nghl huiu. Cang
ty to trach nhiern dOng gap met phan vao khoan tro cap nay bang each d6ng bao hiem xe hOi hang
thang cho Ca quan Bac Hiem Xa hOi theo
quy di/1h hien hanh.

12


Cong ty CO phAn Bac) hiern Ngan hang N6ng nghrep

609- DNPNT


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

CAC CHiNH SACH KE TOAN CHO YEU (tiet io theo)

3.10

Lcri ich nhan vier? (tap theo)

3.10.2 Qup bao Mom thdt nghiOp
Theo Luat Beo hiem xa hQi va Nghi dinh se 127/2008/ND-CP ngay 12 thang 12 nam 2008 cin
Chinh phi), Quji bao Hem that nghiep ducc áp dyng tir ngay 1 thang 1 nam 2009 theo d6 nguti
lao dOng ("Ong 1% tien Wing, tien cOng thang dOng bao hiem that nghiep, nguti sir dyng lao dOng
dOng 1% qu9 ten !timing, tien cOng (king bao hiem that nghiep die nhOing nguti lao Ong tham gia
bao hiem that nghiep vá Nha wet 116 trot tc ngan sach bang 1% qu9 tier, luting, ben cOng cling
bao hiem that nghitp cOa nhCrng nguti lao dOng tham gia bao hiem that nghiep.
3.11 Cac guy phong nghiOp vy
Cac guy*
phong nghiep vy &rot trich lap theo Ceng van s6 358/BTC-OLBH..ban hanh ngay 10
thang 1 nam 2018 áp dyng nom tar chinh 2017 bao gem a) nghiep vy bao hiem phi nhan tho vá
b) nghiep vy bao hiem sin khoe. Viec trich lap dkr phOng nghiep vy bao hiem dupc thkrc hien then
cac phuiang phap guy dinh tai Th6ng s6 50/2017/TT-BTC ngay 1 thang 7 nam 2017 cin BO Tai
chinh.
Cy the phtrang phap trIch lap dv phong nhui saw
SAC

a) Nghiep vy beo hiem phi nhan tho
phOng phi okra °Iwo huang
Cong ty áp dyng phirang phap tirng ngay de tinh phi bac) hiem chtra duct huiong cho tat ca
cac lopi hinh bac) hiem theo ding thOic sau:

Phi bao hiem x 86 ngay bao hiem con lai cue
hqp deng bao Nem, tai 1)k-hien
Dkr phong phi chin duct hutng TOng s6 ngay bao hiem theo hop dOng bao hiem,
tai bao hiem
(ii)

phOng boi thuong
Dyi phOng JAI thutng bao gem dui phong Is& thutng cho cac tOn that era khieu nai nhuing clan
cuoi Mm chin gial guyet vá dv phOng b6i thutng cho cac tOn that dã phat sinh trach nhiem
bao hiem chin khieu nai.
phOng loaf thutng cho cac ton that TA ghat sinh thuOc trach nhiem bac) hiem nhung
den cu61 nap, tai chinh chin glIVC gial quyet dutc trich lap cho Icing nghiep vy bao him
theo phiroing phap utc tinh se Pan bei thutng cho
vy tOn that thuec trach nhiem bao
hiern da th6ng bao hoac dã yeu cat.' del b6i thutng c6ng ty bao hiern nhumg den cu6i nam
tai chinh chuia duce gial quyet; vá
Dv phOng bOi thutng cho .cac ton that da phat sinh trach nhiem ban hiem nhung chva
thong bao hoac chtn yeu cau Mi thutng (IBNR) ducc trich lap theo tji10 3% phi bao hiem
giCr lai d6i \Jai tCvng nghiep vy ban hiarn.

13


C6ng ty CO phAn Beo him Ng5n hang N6ng nghiep

.B09 - DNPNT

THU YET MINH BAO CAO TAI CHINN (ti6p theo)
3.


CAC CHINN BACH IKE TOAN CHO YEU

theo)

3.11 Cat qui? dphông nghi#p vy (tiap theo)
ON Dv phOng dao Ong lern
phOng dao Clang Ian duvc trich lap mai nam cho den khi dy, phang dat &Rao min 100%
min phi 00 Cal trong nam tai chinh va duvc trich lap tren ca s& phi bao hi&m giO, 'pi theo quy
djnh tel Thong tv só 50/20171TT-BTC ngay 1 thang 7 nam 2017 do BO Tai chinh ban hanh.
Vao ngay 28 thang 12 nam 2005, BO Tai Chinh da ban hanh Quyet djnh s6 100/2005/Q0-BTC
ye viac ban hanh bOn chi& ML,PC ke than ("CMKT") mOi, bao gOrn CMKT só 19 ye Hap deng
bao hiem. Theo do, ke to' thang 1 nam 2006! vie‘c trich lap dy, ph6ng dao dOng Ian là khOng
can thiet do dy, phOng nay phan anh "cac you chu dal bet thuang khong ton tal tai they' diem
lap bao cao tai chinh". Tuy nhiOn, do 60 Tai Chinh chips c6 hutng den cy the viec ap dyng
CMKT s6 19 va theo quy dinh tel Nght inh s6 73/2016INE-CP do Chinh phO ban hanh ngay
1 theng 7 nam 2016 ye yi0c quy dinh chi net thi henh Mat kinh doanh bao hjetm va tuat sera d6i,
b6 sung mOt so. di6u °Oa Lust kinh doanh bao hi4m, Cang ty hien v5n trich lap dv pi-161-1g dao
Ong Ian ten bao cao tai chinh cho nam tai chinh ket thtic ngay 31 thang 12 nam 2018. T le
trich lap hien tel la 1% t6ng phi giO, lai cOa terng nghiep vy bao hiem.
b) Nghiep vy bao hiem sCrc khoe
(i)

phOng Man hoc
Dei vai hap tiOng bac) hien, tai bao hiem (hap dOng bao hiem) SCPC khoe c6 they' hen tren 1
nam, dy, phOng than hoc duvc trich lap nhv saw

Dy, phang toan hoc

Phi bao hiem x SO ngay bao hiem con lei cua
hap ding bao hiern, tai bao hiem

=---TO so ngay bao hiem theo hap (Ring bao hiern,
tai bao hiem

phOngtoan hoc duvc hsch toan vao tai khoan
phOng phi chut duvc hutng tren bang
can doi ke than. Trong mgi trutng hap Gang ty darn bac) kat qua trich lap du, phOng khOng
thap horn ket qua trich lap theo phuvng phap 1/8.
DcP phOng phi chtra &Km htrang
DOi vai cac hqp deny bao hiem co thai hen tO 1 nam tr& xuOng, áp dyng phtsung phap trich
lap theo he so cua theri gian hap dOng b5o hiem. Phuang phap trich lap phi theo Kling ngay.
Phi bao hiem x So ngay bao hiem con lei cua
hap thing bao hiem, tai bao hiam
phOng phi chut &rot hutng —
TOng so ngay bao hiem theo hap &mg btho hietn,
tai bao Hem

14


C6ng ty CO phAn Bao him Ngan hang Nang nghiep
THUYET MINH BAO CAO TAI CHINN

609- DNPNT

theo)

3.

CAC CHiNH SACH Kt TOAN CHO 'al (trap theo)


3.11

Cdc quk th.vphong nghiOp vy (tiep theo)
b) Nghiep vy bao hiem sin kh6e (trap theo)
(iii) Du phdng boi thuOng
Dkr phony bei thutng cho cac ten that Ca ,phat sinh thuOc trach nhiem bao him nhtrng
den cuai nam tai chinh diva duct giai quyet: &cc trich lap cho tUng nghiap vy bao hiem
theo phtrang phap trot tinh só tier) bed thutng cho tirng vy t6n that thuOc tech nhiem bao
hiem Ca thong bao hoac eta yeu cau Cf6i bei thutng ang ty bao hiem nhuing den cu6i nam
tai chinh chin duvc giai quyet.
Dkr phong bei thutng cho cac t6n that Ca pat sinh thuec trach nhiem bao hiem nhumg
chtea thong bac: Trich lap theo t le 3% phi bao hiem
lal d61 vfri tOmg nghiep vy bao
hien
(iv) Dg phong dam bad can d61

Mut trich lap hang nam la 1% phi bac hiem giCP lai va dirge ach tan vao tai khan dkr phong
dao Ong lan trail bang can CiOi Ice tan.
3.12 Quk dy, trim bat buOc
Qu9 dkr trill, bat buec &rot trich lap vai myc dich b6 sung von diau l va dam bac kha nang thanh
tan cüa C6ng ty. T9 le duvc trich lap ccia qu9 dkr trir,bat buOc bang nam phan tram (5%) Icri nhuan
sau tha hang nam, va s6 du, tOl Ca bang muti pan tram (10%) von Blau 10 theo Nghl dinh so
73/2016/ND-CP nay 1 tang 7 nam 2016 ban hanh
Chinh
3.13

Cdc nghiOp vg bang ngogi
Cac nghiep vy pat sinh bang cac don vi tian ta khac v&i don vi van t ka tan cüa C6ng ty duct
hach tan theo ty gia giao dich thkrc tê vao ngay pat sinh nghiep vy theo nguyen tac sau:
Nghiep vy lam pat sinh cac khan phi' thu duce hach tan theo t gia mua cOa ngan hang

thuang mai nai COng ty chi dinh khach hang thanh tan;
Nghiep vy lam pat sinh cac khan phai trth duvc hach tan theo t gia ban oOa ng5n hang
thirang mai nai COng ty dkr kien giao dich;
Giao dich g6p von hoac nhan van gOp &vac hach tan theo t giS mua ngoai tecüa ngan hang
nal doanh nghiep ma tai khan de nhan van °Oa nha dau lir; vá
Giao dich mua sam tai sari hoc cac khan chi phi &rot thanh tan ngay bang ngogi te (khOng
qua cac tai khan phai tra) &rot hach tan theo t9 gia mua cüa ngan hang thtrang mai nal
COng ty thkrc hien thanh tan.
Ti ngay kat th6c ky ke tan am, cac khan myc tan ta co g6c ngogi,t0 &rot danh gia la' theo t y
gia giao dich yt
th ta
ngay cua bang can dal ke tann theo nguyentac sau:
Cac khan myc tian ta &rot pan loai le tai san duvc hach tan theo ty gia mua ca ngan
hang thtrang mai nai Clang ty thutng xuyen co giao dich; vá
Cac khan muc tian ta &rot ph5n Lai la nq phai tra duvc hach tan theo t gia ban ca flan
hang thtrang mai nai Cong ty thutng xuyen có giao dich.
Tat ca cac khan chenh lech t gia thkrc tO plat sinh trong am va.chenh lech do danh gia la' so
du tien te c6 g6c ngoai t cuiSi am duct hach tan vao bao cao kat qua host Ong kinh doanh.

15


C6ng ty C6 phan Bao hiem Ngan hang N6ng nghiep

B09 - DNPNT

THUYET MINH BAD CAO TAI CHINK (tiep theo)
3.

CAC CHINK SACK Kt TOAN CHO YEU (tiep theo)


3.14 Phan ph& Icri nhuan thuan sau thud Mu nhap doanh nghiap
Lol nhuhn than sau thue thu nhhp doanh nghiep c6 the duvc chia cho cac cO COng sau khi duvc
Del NI clang c6 Clang phe duyet vá sau khi Ca trich Ihp cac guji theo Dieu 10 COng ty vá cac quy
ifinh cOa pap luat Viet Nam.
COng ty trich Ihp cac qu9 sau t& 191 nhan than sau thue thu nhap doanh nghiep cila Cong ty theo
CO nghj oüa HO' eking Quan tn vá duvc cac c6 COng phe duyet
hOi (long CO Tong thuting
nien.
Quy" di/ trir bat buOc dud° frith Ihp vai muc dich be sung \tem dieu 10 va dam bao kha Jiang
thanh tan ma COng ty. Quji dv trCr bat buOc dude trich Ihp bang 5% Idi nhan sau thue hang
am, va so dui thi Ca la 10% van dieu le theo Nghl itinh 73/2016/N6-CP nghy 01 tang 07 nam
2016 cOa Chinh phii;
Quji Chu tty pat then doge dOng CO thut hien cac city an dhu tv pat then doanh nghiep a be
sung van dieu le cho doanh nghiep &rot trich tOi Ca 30% Iran mixt 191 nhuhn trong nam theo
Nghj djnh s6 91 /2015/ND-CP ngay 13 tang 10 nam 2015 cila Chinh phi'.
Qu9 then thutng phOc Ipi duvc trich Ihp CO khen thutng, khuyen khich vht chht, dem la' al
ich chung vá nang caophiic loi cho cOng nhhn vien va duvc trinh bay nhui Wit khan ncy phai
a ten bang can dei ke tan.
3.15 Ghi nhan doanh thu
Doanh thu duvc ghi nhhn khi kha n5ng nhhn &rot coc Id1 ich kinh te 06 the xac dinh cluvc mOt
cach chhc chhn. Doanh thu &Fix xac dinh theo gia tn hdp 19 ca cac khan Ca thu hoh:c se thu
duct sau khi trip dl cac khoan chiet khhu thvang mei, giam gia hang ban a hang ban bj tra
Ca° dieu kin ghi nhhn cy the sau day cOng par duvc dap Erng hydro khi ghi nhhn doanh thu:
(0 Doanh thu phi ha° hiem

yr&

Doanh thu phi bao hiem goo dude ghi nhhn theo guy dinh tai ThOng hi sa 50/2017/TT-BTC ngay
1 thang 7 narn 2017 ("Theng tty so 50") hutng dhn che dO tal chinh Cr& yeti doanh nghiep bao hiem,

doanh nghiep tai bao higm, doanh nghiep mOi giol btho hiem va chi nhanh doaith nghiep bao hiem
phi nhan tho nutc ngoai.
Theo it6i, doanh thu phi bao hiem goo &Ivo ghi nhhn khi dap (mg ducyc nhirng dieu kien sau: (1)
hole ding Ca &rot giao ket giCra doanh nghiep kinh doanh bao hiem va ben mua bao hiem Ca COng
CO phi bao hiem; (2) c6 bhng chirng va viec hot tieing bao hiem Ca &rot giao ket vá ben mua bac)
hiem Ca Bong CO phi bac) hien, vá (3) Hdp Ming bao hiem duvc giao ket va doanh nghiep kinh
doanh bao hiem c6 tha thuhn cho ben mua btho hiem no' phi beo hiem thl doanh nghiep kinh
doanh bac) hiem van phai hech loan vao thu nhhp khoan tien cho ben mua bao hiem nd mhc du
ben mua bao hiem chtra Hong phi bao hiem. Thdi hen thanh tan phi bao hiem khOng qua 30 ngay
ke to' ngay hdp acing btho hien c6 hieu Ivo. Tnydng kip tieing phi bao hiem theo ky, COng ty hach
loan doanh thu khoan phi bao hiem cOa Icy COng phi bao higm dhu tien khi hot COng bac) hiem co
hieu kit vá chi hech toan doanh thu khan phi bao hiem oOa cac k9 tieing phi bao hiem tiep theo
khi ben mua bao hiem Ca COng CO phi btho hiem theo th6a thuhn tai hdp Ming bao hiem. Trutng
hop ben mua bao hiem khOng d6ng CO phi btho hiem theo thdi hen thanh tan phi bao hiem, hot
COng bao hiem se ty' cam dirt bleu kit khi het the)/ hen thanh tan phi bao hiem.
Phi bao hiem nhan trutc khi chin den hen tai ngay cal k9 ke tan cluvc ghi nhhn vao "Doanh thu
chva thvc hien ngan hen" ten bang can del ke toan.
Nhirng khan hoan hohc Om phi bao hien g6c la cac khan giam tar doanh thu vã duvc theo
del Nang, cuOi kir ket chuyan vao tai khan doanh thu phi bao hiem gOc CO tinh doanh thu thuhn.

16


Cong ty CO ph5n Bap hiern Ng5n hang N6ng nghi5p

609 - DNPNT

THUYET MINH BAO CAO TAI CHINH (bap theo)
3.


CAC CHINH SACH Kt TOAN CHO YELI (ti6p theo)

3.15 Ghi nhOn doanh thu (tiep theo)
TiOn lai
Doanh thu duct ghi nhan khi flan lal phat sinh tren ca so' clan tich (CO tinh den 191 bit ma tai san
dem lei) triy khi kha nang thu he' ban lal khOng ciao than.
No co toy
CO Wit va ku nhan duvc chia (Vac ghi nan là doanh thu khi guyen lỗti duct flan cO tin hay lqi
nhan duvc chia cOa COng ty vai tu, cach la nha du ttr duct xac lap. Theo quy dinh tel ThOng
s6 200/2014/TT-BTC, COng ty kh6ng ghi nhn doanh thu dOi vai pan at tOic duct tra bang c6
phieu va ca phi& thuang ma chi cap nhat so luvng c6 phieu theo dOi ngogi bang.
(iv) Doanh thu khac
Cac khan doanh thu khong thutng xuyen ngoai cec doanh thu lien quan den hat dOng bao hiern,
ten lai, co tilt nhu thu nap
thanh 19, nhuvng ban tai san c6 dinh, thu ben pat khach hang vi
phsm hap dOng, thu cac khoan no, kh6 dal dã Os 19 x6a
3.16 Ghi nhOn chi phi
(0 Chi boi thueyng
Chi phi bOi thutng &roc ghi nhOn khi he so' bei thutng hoan tat va duvc nguai CO tham quyan
phe duyet. Nhieng vy boi thutng chua duvc phe duyet tel thai diem cat' ky (Iwo coi la chi.ra giai
guyet va duvc thong ke de frith lap dy, pang bei thutng.
00 Chi hoa hang
Hoa hong ca mOi Ica' san parn duct tinh theo t9 plan tram ten doanh thu phi bao hiem g6c
theo guy Ciinh tai Th6ng
so 50/2017/TT-BTC ngay 1 tang 7 nam 2017 do BO Tai Chinh ban
hanh. Chi phi hoa h6ng duct pan NS và ghi nhan ten bao cao kat qua hat Ong kinh doanh
trong ky tuiang Cling vai phi bao hiem duvc hueng.
Chi phi ha try vá khen thuang dal ly
Chi h8 tic va khan thueng dal 19 bao hien phi nhan tha bao hiern sac kh6e &rot chi tueng Cling
v61 cac hap Ong bao hiern dä khai thac Ciuvc trong narn tai chinh kh6ng

qua 50% t9 1a hoa
hong thuOc ft:mg loai nghiep vy bac) hiern.
Chi phi quart ly doanh nghiOp
Chi phi quart 19 doanh nghiep dvac ghi nhan khi pat sinh.
Thueta/ sén
Cac khan ben thue theo hap clang thue hat dOng duvc hach tan vac) ket quth hat dOng kinh
doanh trong nam theo phuting pap dutng th5ng trong thai hen cua hap dOng thue.
(w) Chi phi khac
Cac chi phi phat sinh do cac
kien hay cac nghiep vy rieng biet vai cac hat Ong thOng thutng
cüa cac doanh nghiep va c6 the gem: chi phi thanh 19, nhuang ban TSCD, cac khoan thu dOi lau
ngay kh6ng tat tan &vac, ben phat phthi trth do vi pham hap dOng kinh te, phst hanh chinh...

17


C6ng ty C6 ph5n Bo him Ng5n hang N6ng nghiep

1309 - DNPNT

THUYET MINH BAO CAO TAI CH1NH (flap theo)
3.

CAC CHiNH SACH RE TOAN CHO YEU

theo)

3.17 Ghi nhgn hoot dOng kinh doanh tái bao Hem (flap theo)
(t) Nhucng tai bao hi6m
Phi nht.rang tai bao hiem theo cac th6a thuan tai bao hiem 06 dinh &roc ghi nhan khi doanh thu

phi bao hiem goo nam trong pham vi cac thoa thuan nay dá duvc ghi nhan.
Phi nhvyng tai lotho hiem tam thal duvc ghi nhan khi hap 'long tai bao hiem tam they' dã duct k9 kat
va doanh thu phi bao hiern g6c nam trong pham vi hap clang nay 0 duct ghi nhan.
Thu bei thutng nhuvng tai bao hiem duvc ghi nhan khi c6 bang chuing hien hOv v6 nghla vu cua
ben nhan tai bao hiem.
Hoa hang nhuvng tai bac) hiem duvc ghi nhan khi phi nhuvng tai bac) hiern duvc ghi nhan. CuOi
ky ke toart khoan hoa hang bao hien, chin duvc tinh vao doanh thu ky nay tuvng Crng vai doanh
thu phi bao hien), chi phi nhvang tai bao hiem chva duce hutng phai &Ivo zac dinh de chuyen
sang phan bo vao cac ky ke Wan sau theo phirang phap trich lap du, phang phi bao hiem dã clang
ky voi BO Tai chinh.
(h) NhOn tai bao hiem
Thu nhap vá chi phi lien quan den Gee boat dOng nhan tai bao hiem duvc ghi nhan khi nhan duvc
cac bang thanh toan tie cac cOng ty nhuvng tai bao hiern.
Hoa heng nhan tai bao hiern duvc ghi nhan khi chap nhan thoa thuan nhan tai bao hiem ye nhan
duvc bang ke thanh toan tip cOng ty nhiyang tal bao hiern. Cuol ky ke than, khoen has hOng bao
hiern chua duvc tinh vao chi phi ky nay timing Cling vai doanh thu phi bao hiem chuia duvc huievng
phai duvc xac dinh de chuyen sang phan be vao cac ky ke toan sau theo phutng orlon trich lap
phang phi baa hiem d dang ky vai BO Tai chinh.
3.18 Thug
Thue thu nhOp hiOn hanh
Tai seh thue thu nhap ya thue thu nhap phai nQp cho nam hien hanh vá cac nam trutc duet xac
djnh bang só ben du, kien duvc thu h6i tip hoac phai nqp cho co quan thue, dkra tren cac mut thua
suat va cac luat thue c6 hieu Ric den ngay kat thlac ky ke than nam.
Thue thu nhap hien hanh duvc ghi hhan vao ket qua hoat Ong kinh doanh rigoai trbi trutng hap
thue thu nhap phat sinh lien quan den met khoan muc &vac ghi thang vao van chi) a&
trong
trutng hop nay, thug thu nhap hien hanh cOng duvc ghi nhan tut tiep vao v6n ch6 soi
Cong ty chi cluvc bO trir cac tai san thue thu nhap hien hanh vá thue thu nhap hien hanh phai nap
khi Cang ty c6 quyan hop phap duct bü trCr giCra tai san Ulu& thu nhap hien hanh vai thue thu
nhap hien hanh phai nOp vá C6ng ty du, dinh thanh toan thue thu nhap hien hanh phai nOp vá tai

san thue thu nhap hien hanh ten ca sa than.
(ii) Thu6 thu nhOp hoar; lgi
Thue thu nhap hoan lai duvc xac djnh cho cac khoan chenh lech tam they' tai ngay kM th0c ky Ice
toan nam girra ca sO tinh thue thu nhap cOa cac tai sari vá na phai tra va gia tn ghi s6 oQa cac
khoin muc nay trong bto cao tai chinh.

18


C6ng ty CO phAn Bo him Ngan hang N6ng nghiap

809- DNPNT

THUYET MINH BAD CAO TAI CHINH (tiep theo)
3.

CAC CHINH SACH ICE TOAN CHO YEL.1 (tiep theo)

3.18

Thue (tiep theo)
(ii) Thue thu nhep hoar? !pi

theo)

Thue thu nhap hoan lai phai tra &pc ghi nhan cho tat ca cac khoan chenh lech tam thoi chiu thue,
ngoai
r>.

Thu 6 thu nhap baTh al phai tra phat sinh ter ghi nhan ban du dia mat tai can hay no phial tra

tip mat giao dich ma giao dich nay kh6ng 06 anh hutng den la i nhuan ke tan Nth 191 nhuan
tinh thue thu nhap (boat 16 tinh thue) tai thai diem pat sinh giao dich;
Cat chenh lath tam thai chiu thue On lien vai cac khoan dau to vao tang ty lien ket ve cac
khoan von g6p lien doanh khi COng ty ca kha nang kiern scat thai gian hoan nhap khoan chenh
lech tam thai va chat than khoan chenh lath tarn thai se kh6ng clUVC hoar, nhap trong tvang
lal c6 the dy doan.

Tai san thue thu nhap hoar) 101 can duct ghi nhan cho tat ca cac chenh lech tam thai &roc khau
trui, gia trj CIU'CfC khau
chuyen sang cac narn sau cOa cat khan 18 tinh thue vá cat khan Ll'U
dai thue thus sir dung, khi chac than trong tvang lai sé co lp nhuan tinh thue de sir dung nhOing
chenh lech tam thai doge khau ter, cat khoan 10 tinh thue vá cac
dai thue chuia sir dung nay,
ngoai troi :
Tai san thue hoan lai phat sinh tir ghi nhan ban dau ctia mat tai san hoac no phai tra tit mat
giao dich ma giao dich nay khOng c6 anh hoeing den lqi nhuan kA tan va loi nhuan tinh thue
thu nhap (hoc 18 tinh thue) tal thai diem phat sinh giao dich;
pi.

Doi veil cac chenh lech tam ter' doge khau triii 0161 sinh cat khan du vao cat cOng ty
lien [(et vá cat khan win gap lien doanh, tai sin thue thu nhap hoan lei &roc ghi nhan khi
chac chin la chenh lach tam they' se duct hoan nhap trong toping lal co the dui (loan divot vá
c6 la i nhuan tinh thue de sir dung duo° khoan chenh lath tam thai do.

Gia trj ghi so cua tai san thue thu nhap hoan lei phai &roc xem xet lal vao ngay ket thOc ky kA tan
va phai giàm gia tri ghi se ca tai san thue thu nhap haãn lai den mjc bao dam chic chan c6 dO
loi nhuan tInh thue cho phep Jai lob cila mat phan hoc tan b0 tai san thue thu nhap hoan lam
duvc sir dung. Cac tai san thue thu nhap hoan lam chue dutt ghi nhan trutc day duet xem xet
lal vao ngay ket thOc k9 kA tan nam ye duct ghi nhan khi chat chin co dingi nhuan tinh thue
trong tuang lal de 06 the sir dung cat thi sin thue thu nhap hoan lai chue ghi nhan nay.

Tai san thue thu nhap hoan lai vá thue thu nhap hoan lai phai tra dutc xac dinh theo thue suat dV
tinh se áp clung cho [nam tai chinh] khi tai san erotic thu hei hay no phai tra duipic thanh toan, dva
ten cac m&c thue suat N/A luat thue ca hieu Ivc vao ngay ket thOc k9 kA tan nam.
Thue thu nhap Flan lai &roc ghi nhan vao Wet qua boat clang kinh doanh ngosi trO, toting hap
thue thu nhap phat sinh Ithn quan den mat khoan mut duct ghi thing vao von chi"' s& hOiu; trong
fruiting hop nay, thue thu nhap han lal ding dvoc ghi nhan troc tiep vac tien chu so hOtu.
COng ty chi Cluvc bO hie cat tai sen thue thu nhap han lai va thue thu nhp hoan la' phai tra khi
COng ty c6 quyen hop phap duct IDO tar giCza tai sin thue thu nhap hian hanh veri thue thu nhap
hien hanh Oar nap vá cat tai san thue thu nhap han 'al vá thue thu nhap haân Iai phai tra nay
lien quan tai thue thu nhap doanh nghiep duct quan 19 b61 cOng met co, quan thue
del vOl cOng mat dan vi chfu thue; hoac
COng ty
dinh thanh tan thue thu nhap hien hanh phai nO0 vá tai san thue thu nhap hien
hanh tren ca ser thuin hoac thu hAl tai san clang thai vfri viec thanh tan no phai tra trong tOng
k9 tutting thi khi cat khoan trpng yeu cita thue thu nhap hoar, lai phai tra hoac tai san thue thu
nhap flan lai Woe thanh tan hat thu

19


COng ty CO ph5n Bap hiem Ng5n hang N6ng nghilep
theo)

THUYET MINH BAD CAO TAI CHINH

theo)

CAC CHINN SACH KE TOAN CHO YEU
3.19 SCE dyng cac


B09 - DNPNT

tinh

Viec trinh bay bac cao tal chinh yeu cau Ban Tang Gam d6c phai thvc hien cac utic tinh vá gia
di-1h anh twang den só lieu bao cao cua tai sari, rig phai tra cung nhu, viec trInh bay nhOing khaki
c6ng no, tiern An. Cac verc tinh va gia dinh nay ming anh hvoing den thu nhap, chi phi vá kat qua
lap dv ph6ng. Cacycfm tinh chq yeu duivc thvc hien dva tren gia dinh dinh tinh ye cac yeu to chuia
xac dinh, Do d6, kat qua thvc te 66 the se khac den toil viec se lieu dv phong 66 the phai sips dal.

TIEN VA CAC KHOAN TU'UNG OU'CYNG TIEN

Tien mat
Tien
ngan hang kh6ng kji han
Trong do:
- VND
- Ngogi tO
Tvang dvang tien
T6ng cOng

4.168.247.296
66.347.418.920

2.296.218.028
56.311.715.241

66.345.199.010
2.219.910
339.345,291.700

409.860.957.916

56.309.495.331
2.219.910
152.272.000.000
210.879.933.269

Cdc khan tuvng cluvng ten la cac khoan cleu tu, tan
ngan han c6 th61 han thu he:3i hoc dao
hpn kh6ng qua ba (3) thong vaii lai suat ti:r 5,1% den 6,8%/narn.

CAC KHOAN DAU 71.1 TAI CHINN
s6 6u6i qup
von

So -du

nam

in gin 66

Dia von

Ole tri ghi s6

VND

VND

VND


VND

Ng5n hpn

1,358,204,000,000

1,358,204,000,000

1,418,345,291,700

1,418,345,291,700

776n gen* co kJ? hun

1,358,204,000,000

1,358,204,000,000

1,418,345,291,700

1,418,345,291,700

Dai Iwn

49,000,058,302

49,000,058,302

60,000,058,302


60,000,058,302

Tien geti co kp hpn

49,000,058,302

49,000,056,302

60,000,056,302

60,000,058,302

1,407,204,058,302

1,407,204,058,302

1,478,345,350,002

1,478,345,350,002

Cie

Diu ttr nam

Gia

d6n ngay dao h4n

Tong cOng


- COG hyp &mg tien g&i ngen han c6 thol gian dao han duti 1 nam vOl al suet dao clang t0, 5,3%
den 7,3%/nam.
- Cac hcip clang tien
den 7,5%/narn,

clai han c6 theri gian dao han tren 1 nam vael lai suat dao clang tO, 6,5%

20


C6ng ty CO phAn Bao him Ngan hang N6ng nghiap

609- DNPNT

THUYET MINH BAD CAO TAI CHINN (tiep theo)
CAC KHOAN PHAI THU NGAN HAN

Phai thu v hqp clang bao hiern
Ph ai thu phi bao hiOrn goc
Thong JO:
Phei thu caa bon mua b5o hiOm
Phai thu caa dal ly bao hiorn
Ph& thu dia cac doanh nghi5p tharn gia clang be° hi6m
Phai thu haat Ong nhan tai bac) hiem
Phai thu hoat Ong nhtrong tai bao hiem
Ira trutc cho nguti ban ngAn han
Phai thu ngan han khac
Lai tien
ngan hang

Tam irng cho nhan vien
Phil thu khac
Tang Ong cac khoan phai thu
Dỗr ph6ng phi' thu nga'n han kh6 dei
Gia trl thuAn cüa cac khoan phi' thu ngAn ham

SO cuoi guy/
VND
33.083.080.530
20.306.528.721

SO cTu n5m
VND
33.528.544.315
22.321.240.723

21.363.992.146
508.122.198
816.646.356
2.891.520.833
9.885.030.976

24.360.487.397
72.662.655
884.585.922
2.888.235.026
8.319.068.566

689.790.687


1.649.546.637

77.835.338.022
60.302.803.561
15.544.186.083
1.988.348.378

50.813.862.592
47.428.109.068
1.463.701.316
1.922.052.208

111.608.209.239
(6.342.851.683)

85.99t953.544
(6.342.851.683)

105.265.357.556

79.649.101.861

cu6i quy
VND
150.562.095.208
43.632.465.747
(32.315.581.719)
161.878.979.236

SO d5u n5rn

VND
128.141.413.843
150.562.095.208
(128.141.413.843)
150.562.095.208

CHI PHI HOA HONG CHU'A PHAN BO

S6 du, du
Pilot sinh trong ky
Phan be vac, chi phi trong ky
S6 du, curSi qui

KS'

BAO HIEM

Cong ty da thut hien ky quj, bao hiarn bAng 2% von phap djnh, timing Ctuvng 6 tt VND theo quy
djnh tal khoan 2 Dieu 16 Nghj djnh so 73/2016/ND-CP ban hanh ngay 1 thang 7 (lam 2016 cila
Chinh phu.

21


C6ng ty CO ph'an Bac) hil
4rn Ngan hang Wong nghiOp

809— DNPNT

THUYST MINH BAO CAO TAI CHINN (tiep theo)

9.

TAI SAN CO DINH HO'S HINE'

Nha dm

Nguyen gia:
SO du, au nem
- Mua mai trong Ick
nhuvng ban
- Thanh
56 dir cuoi qu9

May mac thgt

Phuung tin

Thgt bi dung cy
mien ly

TSCD

hinh
khac

Tang cang

VND

VND


VND

VND

VND

van MI
VND

71.782.807.963

89.000.000

29.364.903.484

14.397.693.267

3.598.702.050

119.233.106.764

71.782.807.963

89.000.000

29.364.903.484

14.397.693.267


3.598.702.050

119.233.106.764

Gia tri hao mon ley k6:
SO du, au nem
- Khau hao trong kY
- Thanh ly, nhuvng ban
So a/6i qu9

17.788.917.427
585.735.634

37.185.875
3.178.572

20.272.164.239
743.860.495

8.948.347.254
630.221.020

3.533.631.078
9.929.152

50.580.245.873
1.972.924.873

18.374.653.061


40.364.447

21.016.024.734

9.578.568.274

3.543.560.230

52.553.170.746

Gia tri con Iai:
SO du, du nem
SO du, quo' qu9

53.993.890.536
53.408.154.902

51.814.125
48.635.553

9.092.739.245
8.348.878.750

5.449.346.013
4.819.124.993

65.070.972
55.141.820

68.652.860.891

66.679.936.018

22


C6ng ty CO phhn Bac) hiern Ngan hang Nang nghiap

609- DNPNT

THU YET MINH BAO CAO TAI CHINN (tigp theo)
TAI SAN CO DINH V6 HINH

VND

VND

Tel s5n co
dinh v6 hinh
khac
VND

60.047.582.108

5.487.196.769

100.000.000

65.634.778.877

60.047.582.108


5.487.196.769

100.000.000

65.634.778.877

4.866.924.468
128.890.788
4.995.815.256

100,000.000

4.966.924.468
128.890.788
5.095.815.256

Quyen sir dyng

Phan mem

cldt

Tong °Ong
VND

Nguyen gia:

S6
dau nam

- Mua trong 1(9
SO dui cuoi qui
Gia tri hao m6n lOy ke:
so du' dAu nam
- Hao m6n trong k9
S6 du, cu6i gu9
Gia tri con Ii:
SO dui dau nam
56 du, cuOi gu9

60.047.582.108
60.047.582.108

100.000.000

620.272.301
491.381.513

_

60.667.854.409
60.538.963.621

CHI PHI TRA TRIY&C

So au& quy
Tien thug van phong
Tien thug guthng cao
Chi phi c6ng cy dung Cu, bao bI
Chi phi siva ch0a TSCD

Chi phi khac
Tong cOng

VND

SO dau nam
VND

2129.547 .446
1.472.357.500
176.809.272
142.726.205
294.063.570

1.662.043.398
1.635.498.750
559.038.082
190.301.606
129.034.000

4.215.503.993

4.175.915.836

So cu6i quk

SO ciatu nain
VND

PHAI TRA NGLKYI BAN NGAN HAN

VND
100.493.216.474

Phei tre v4 hop clang bac) hiem

Phai trth ye hoot dOng bao hiem goo

65.855.902.382

Phai tra hal thuang bao hiei m
Ph5i tra hoa hang bao hi4m
Phai tra ve chi giam elinh (On thdt
Phai tra h6 trg khen thuang daily
Phai tra doanh nghiep (ham gia clang bap hiem
Phai tra khac

23.428.005.288
801.736.351
310.192.010
9.921.411.775
3.087.201.055
28.307.355.903
929.294.387

62.205.879.327
37.164.753.335
20.242.712.412
766.392.325
285.182.355


33.708.019.705

7.193.823.974
1.892.186.025
6.784.456.244
760.796.568
24.280.329.424

Phil tre khac cho ngtv6,1 ban

992.048.598

1.108.795.212

Phthi tra khoc
Tong Ong

992.048.598

1.108 795 212

101.485.265.072

63.314.674.539

Phai tra hoat dOng nhan tai bao higm
Phil tra
dOng nhuvng tai bac hiem

23