C8ng ty CO phAn Bala hiem Ngfin hang N6ng nghirOp
Bao cao tai chinh
Q1.2020


Cong ty CO phhn Bao him Ngan hang !Ong nghrap

MVC LVC

Trang
Thong tin chung
Bang can el& Re toan
Bac cao ket qua float dOng kinh doanh
Bac cat) LIu chuyen tier] te
Thuyet minh bao Geo tal chinh

1-2
3-4
5-7
8
9-38


COng ty C6 phan Bao him Ngan hAng NOng nghi0
THONG TIN CHUNG
CONG TY
C6ng ty Co phAn Bao hiem Ngan hang Nang nghlep ("Ceing ty"), tuft day la Ding ty CO phAn Bao him
Ngan hang Nang nghiep ye Phat trien nal-1g than Viet Nam &vac thanh lap theo Luat Doanh NghiCip cOa
Viet Nam theo Gay Chaing nhan Dang ky Kinh doanh só 38GP/KDBH do BO Tai chinh cap ngay 18 thang
10 nam 2006 va theo cac Giay chapg nhan clang ky kinh doanh dieu chinh saw
Gig), phap didu chinh

Ngay Gip

They ded chinh

38/GPOC1/KDBH

01/02/2008

Tang van di& la caa C6ng ty CO phAn Bao him Ngan
hang N6ng nghiep ya Phat trien Nang than Viet Nam
thenh 380 tY VND va thanh lap 4 chi nhanh tpi Ha Nei,
Da Nang, Nghe An ye flak Lak

38/GPIDC2/KDBH

25/06/2008

DOi ten tient) Gong ty CO phAn Bao hiem Ngan hang
Nang Nghiep
Thanh lap 3 chi nhanh tai Hai Phang, Khanh Haa va
Can Tha

38/GPDC3/KDBH •

26/07/2011

Thenh lap 1 chi nhanh tai Thanh Hea

38/GPDC4/KOBH


07/01/2015

Thay dal ca cau van dieu la cüa cac co dang ye thanh
lap 1 chi nhanh tai Pha Thq

Hopt clang chinh trong nam hien tpi caa Cang ty la kinh doanh bao him phi nhan thq, tai bao hem, giam
djnh tan that, boat Ong dali tu tai chinh va cac hopt dOng khac theo ouy dinh cüa phap luat.
Cting ty c6 try ser chinh tai Tang 6, tea nha chung 2911, Outing Hoang Dpo Thay, Phutrig Trung Hob,
Quan cat, Glay, Thanh ph6 Ha Nei, Viet Nam ya 10 chi nhanh tai HO Chi Minh, Ha Nei, Da Nang, Nghe
An, Oak Lek, Hai Phang, Khanh Him, Can Thu, Thanh H6a và Phu Thq.
HO' BONG QUAN TR!
Cac thanh yien Hei deing Quan trj trong nam ye yao ngay lap bao cao nay nine saw
HQ ya ten
Ong Dinh Viet Ding
Ong Nguyen Tien Hai
Ong [Yang Van Lieu
Ong L8 Hang Quan
Ong Dtrang Van Thanh

Char V(.1
CFI° tic,"
Thanh Vi8n
Thanh \On
Thanh Wen
Thanh %/len

Ngthy tai b6 nhiOm
Tai b6 nhiem ngay 26 thang 5 nam 2017
B6 nhiern ngay 1 thang 6 nam 2019

Tai IDO nhiem ngay 26 thdng 5 nam 2017
Tai bO nhiem ngay 26 thang 5 nam 2017
Tai 136 nhiem ngay 26 thang 5 nam 2017

BAN KIBM SOAT
Cac thanh \nen Ban Kiem soat trong nam va yao ngay lap bao cao nay Nur saw
Ng ya tan

ChAv yg

ft/gay tali b6 nhiOnl

Ong Truang Dinh Canh
Ba Luu Thj Viet Hoa
Ong Nguyen Ngcc Kien

Trutng ban
Thanh vien
Thenh Irian

Tai b6 nhiem ngay 26 thang 5 nam 2017
Tai b6 nhiem ngay 26 thang 5 nam 2017
Tai 66 nhiem ngay 26 thang 5 nam 2017

1


4,
,


C6ng ty CO phAn Bac) hiem Ngen hang N6ng nghilep

801 - DNPNT

BANG CAN DOI KE TOAN

BAN TONG GIAM 06C
Cac thanh vier.' Ban Tang Giam dOc vac ngay lap bao cao tai chinh nay nhu
, sau:
Ho vA tOn
Ong Nguyen Tien Hdi
Ong D6 Minh Hoang
Ong Quach Id Khang
Ong Mai Sinh

Chem vy
T6ng Clam d6c
PhO Tang Gam dOc
Pile -king Clam clOc
Phi Tang Giam dOc

Algay tni nhiAmitai b6 nhi'Am
E36 nhiern ngay 1 [hang 6 nam 2019
Tai be) nhiem Nay 18 thang 5 nam 2015
Tai b6 nhiem ngay 19 thang 7 nam 2016
Tai ba nhiem ngay 1 [hang 9 nam 2017

NGU'6I DA! DO THEO PHAP LUAT
Nguti dai didn theo phap luat cua COng ty vao ngay lap bac cao nay la Ong Nguyen Tien Hai, chirc danh:
Tang Gam Mc.



Cong ty CO phAn Sao hiern Ngan hang Nang nghiap

B01 - DNPNT

BANG CAN DOI KE TOAN

Ma se

Thuyet
mlnh

TAI SAN

100

A. TAI SAN NGAN HAN

110

I. Tien ve cdc khohn twang throng nen

111

1. Tian

112

2. Cac khoan tvang (Strang tin


120

IL Deu tw tat chinh :men hpn

4

5

SO will iry%

s6 dhu nom

VND

VND

2.501.333.712.678

2.375.366.521.557

80.566.546.592

(104.577.606.356)

80.252.604.892

47.694.393.644

313.941.700


(152.272.000.000)

1.975.247.291.700

2.092.019.291.700

1.975.247.291.700

2.092.019.291.700

124.281.297.270

89.860.456.179

123

1. Day tv riOnl girls dart ngay dao hpn

130

III. Cdc khoan phal thu ngisn hpn

131

1. Phai thu ngSn hart cOa khach hang

33.281.694.461

31.819.015.863


1.1. Phai thu A hop clang boo hiorn

33.281.694.461

31.819.015.863

131,1

6

132

2. Tra trutc cho nguti ban ngat n hsn

830.016.287

1.015.730.687

136

3. Phdi thu ngan Flan khac

96.135.516.331

62.750.233.389

137

4. Dv phong phai thu ngAn hen khO cloi


(5.965.929.809)

(5.724.523.760)

140

IV. Hang Mn kho

2.463.132.476

2.852.348.591

141

1. Hang ton kho

2.463.132.476

2.852.348.591

150

V. TN san ngen hpn khac

206.163.242.347

192.376.171.120

151


1.

206163.242.347

192.376171.120

204.321.651.437

192.376.171.120

1.841.590.910

-

Chi phi tra trutc ngAn hpn

151.1

1.1. Chi phi hoa hong chtpa phan bo

151.1

1.2. Chi phi tra trusac ngen hpn khac

7

190

VI. Tai sen tal boo hiem


112.612.202.293

102.835.860.323

191

1. Dv pheing phi nhutng tai boo hiem

40.624.667.695

43.620.819.454

192

2. Dv phOng b6i thvang nhvang tai bdo hiArn

71.987.534.598

59.215.040.869

200

B. TAI SAN DA! HAN

178.539.370.246

194.103.077.331

210


L

7.038.514.666

7.014.924.505

216

1. Phal thu 'dal hen khac

Cac khohn phai thu dal h?r,

216.1

1.1. Ky the bao Nom

216.2

1.2. Phai thu dal bon khac

220

II.

16,3

8

TN sett cite dlnh


7.038.514.666

7.014.924.505

6.000.000.000

6.000.000.000

1.038.514.666

1.014.924.505

129.602.209.095

122.404.961.892

221

1. TN san CO dinh hfru hInh

69.427.693.740

62.202.443.706

222

- Nguyen gia

126.347.154.505


118.541.261.266

223

- Gia trj hao mO n Wire

(56.919.460.765)

(56.338.817.560)

227

2. TN san co djnh va hinh

228
229

- Nguyen gia
Gia trj hao m6n luy Ica

240

III. Tai sat, da dang dal hpn

242

1, Chi phi xay dvng co, ban cid, dang

250


lit Deu fugal chinh dal hpn

255

1. Du by n&ni gICr den ngay dao hpri

260

IV. Tel ken dal hpn Mac

261

1. Chi phi tra trvac dai hen

270

TONG CONG TAI SAN

9

10

5
11

3

60.174.515.355


60.202.518.186

65.634.778.877

65.634.778.877

(5.460.263.522)

(5.432.260.691)

-

-

-

-

36.000.058.302

58.500.058.302

36.000.058.302

58.500.058.302

5.898.588.183

6.183.132.632


5.898.588.183

6.183.132.632

2.679.873.082.924

2.569.469.598.888


Cong ty C6 phan Bao hi4m Ngan

hang Nang nghi'p

B01 - DNPNT

BANG CAN DDI ICE TOAN (tiep theo)

Ma
s6

S6 cuOi k9

Thuyet
mirth

NGUON VON

SO cidu nem

VND


VIM

C. Ng PHAI TRA

1.751.187.675.851

1.678.394.782.837

310

I.

1.751.187.675.851

1.678.394.782.837

311

1. Phai tra nguti ban ngan han

300

Ny ngdn ban

311.1

1.1. Phai tre va hop dOng bhp hiem

311.2


1.2. Ph& tra khac cho nor& ban

313
314
318.1
318.2
319

2. Thue %fa cac khoen phdi Op Nhe nut

410
411

411a

1.633.003.276

2.855.891.855

25.285.204.870

15.619.057.670

60.976.932.434

66.171.064.281
15.491.016.734

5. Doanh thu hoa hang chin (Iwo twang


14

10.997.123.270

11.826.852.256

6. Phdi tra pgAn han khac

15

16.580.715.898

19.226.667.738

7. Quy khen thutng. phOc 10

400

74.511.145.383

10.819.254.407

8. Dui phong nghiep Ai

329.3

77.367.037.238

75.369.706.339


3. Phai tra nguti lao Ong

329

329.2

13

77.002.709.615

4. Doanh thu chva (hut hien nOn han

322

3291

12

8.1. Dv phony phi bao hi4m g6c
ye nhan tei bao hidm
8.2. Dv phOng bdi thutmg bao hifim g6c
,
ye nhen tai bho hiem
8.1 DV phOng dao dOng 16n
D.

55.005.746.566

65.118.826.129


16,1

1.494.519.988.791

1.407.574.260.791

16.3.1

1.165.907.769.223

1.104.892.188.295

16.3.2

219.139.369.927

197.724.673.267

16,4

109.472.849.641

104.957.399.229

VON CHO see HOu

I.

Von ch0 sly haw


17

928.685.407.073

891.074.816.051

928.685.407.073

891.074.816.051

1. V6n ca ohn

380.000.000.000

380.000.000.000

1.1. C6 phiau ph6 th6ng c6 quyen bleu guy&

380.000.000.000

380.000.000.000

412

Thing du viin c6 phan

12.000.000.000

12.000.000.000


415

CO phieu guy

(13.898.400.000)

(13.898.400.000)

417

Quy dal.' Kr ghat then

176.133.188.964

176.133.188.964

419

QuY di/ trii, bat buec

38.000.000.000

38.000.000.000

421

Li Milian sau thue chua phial.' ph6i

336.450.618.109


298.840.027.087

254.629.867.087

56.344.507.044

81.820 751.022

242.495.520.043

421a
4216
440

6.1. Lql nhuan say thud chua phan ph& lOy k4
den cu6i nam truac
6.2. Lqi nhuen sau thud diva phan ph& nam
nay
TONG CONG NGUON VON

,

2.6

.

1

Co PHAN

gomfm AN RAN

.924

2.569.469.595888

-0

NONG NGHla
qT

Ong Sao Duy Trung

Ong Pharn Minh Tri
Ong Nguyen Tien Hai
PhO Phong Ke toan Tai chfnh Truerng Phong Ke Wan Tài chfnh Ten° Giam dee

4


Ding ty CO phen Rao him Ngan hang NOng nghiep
B02 - DNPNT
BAO CAO KET QUA HOAT DQNG KINH DOANH
PHAN I — BAO CAO KET QUA HOAT DQNG KINH DOANH TONG NCR

Ma s6

CHI T1EU

10


1. Doanh thu thuan hoat dOng kinh doanh bao him

12

2. Doanh thu boat dOng tai chinh

13

3. Thu nhap khac

20

4. Tang chi phi hopt dOng kinh doanh bao hiarn

22

5. Chi phi hopt dOng tai chfnh

23

6. Chi phi quan19 doanh nghiep

24

7.

50

8. Tang lqi nhupn kb` toan trustfc th tie


51

9. Chi phi thue TNDN hian hanh

Chi phi khan

60

Lqi nhuan sau thus thu nhap doanh nghiap

70

Lai co, ban tam c6 phial.]

5

KS' nay

K9 Welt

VND

VND

396.343.011.977

338.219.967.978

33.385.705.822


27.198.337.059

587.404.214

60.032.226

204.517.446.620

166.468.088.173

16.635.296

5.899.726

123.280.889.297

120.213.283.680

171.169.618

20.346.044

102.329.981.182

78.770.719.640

20.509.230.160

15.767.213.137


81.820.751.022

63.003.506.503

-

-


C6ng ty CO phan Bao hiern Ngan hang N6ng nghiOp
802 - DNPNT

aiko CAO IS QUA HOAT DQNG KINH DOANH
PHAN II — BAO CAO KET QUA HOAT BONG KINN DOANH THEO HOAT DQNG

Ma

Ky nay

Ky try&

s6

CHI TIEU

Thu*
minh

1


Doanh thu phi bao lam (01 = 01.1 + 01.2 + 01.3)

18

412.253.059.894

350.671.500.150

18

473.049.097.744

414.717.392.052

VND
Trong d6:
1,1

- Phi bao ram gOc

VND

1,2

- Phi nhan tai bao hi6m

18,2

219.543.078


1,3

- Tang dv phial-1g phi bao hiern g6c va nhan tai bao him

67.079.987

16,1

61.015.580.928

64.112.971.889

19

(24.719.751.373)

(16.061.368.999)

19,1

(21.723.599.614)

(17.958.571.744)

16,1

(2.996.151.759)

1.897.202.745


387.533.308.521

334.610.131.151

8.809.703.456

3.609.836.827

5.887.142.033

3.589.656.427

2.922.561.423

20.180.400

396.343.011.977

338.219.967.978

(96.231.436.670)

(80.286.591.929)

2
2,1
2,2
3
4


Phf nhtnyng tai bac) hiem (02 = 02.1 + 02.2)
Trong da: .
- T6ng phi nhvong tai bao hiern
- Tang du, phang phi nhuvng tai bao hiern
Doanh thu phi bao tam than (03 = 01 + 02)
Hoa hong nhuvng tai bao hie:it vA doanh thu
khic boat dang kinh doanh bao hiem (04 = 04.1 +
04.2)
Trong d6: "

4,1

- Hoa hong nhuvng tai bac) ham

4,2

- Doanh thu khac hoat Ong kinh doanh bao him
A hot ging kinh doanh bio
Doanh thu thun
lam (10 = 03 + 04)
CM bOithutng (11 = 11.1 + 11.2)

10
11

20,1

Trong do:
11,1


-

11,2

-

12

Tang chi bbi thutng

21

Can khoan giam ft&
Thu 136i thutng nhutng tai bao hiem

13

(Tang)/giam dip ph6ng bOi thutng bao hiem
.2
96c va nhan tar. bao Mom

14

Tang/(gjam) dy phong Mil thutng
nhuvng tai bao hiem
TOng chi bOi thutng bao hiem
(15 = 11 + 12 + 13 + 14)

15

16

Tang dys phong dao dOng 16'n

6

-

-

(96.378.186.479)

(80.288.591.929)

146.749.809

2.000.000

21,3

2.024.827.957

865.253.110

16,2

(21.414.696.660)

(878.045.161)


16,2

12.772.493.729

1.636.879.567

21

102.848.811.644

78.662.504.413

16,4

(4.515.450.412)

(3.968.259.002)


C6ng ty CO phAn Sao hiern Ngan hang NOng nghiOp
B02 - DNPNT

BAo CAO le QUA HOAT DQNG KINH DOANH
PHAN II - BAo cAo KET QUA HOAT DONG KINN DOANH THEO HOAT DONG

Ma
so

17


Thule
minh

CHITIEU

Chi phi khac hoot Ong kinh doanh bao
hiern (17 = 17.1 + 17.2)

22

KS'nay

Kit trut

VND

VND

(97.153.184.564)

(83.837.324.758)

Trong ft:
17,1

-

17,2

-


18

A
19

-

-

(59.736.321.638)

(54.221.357.736)

(37.416.862.926)

(29.615.967.022)

(204.517.446.620)

(166.468.088.173)

191.825.565.357

171.751.879.805

Chi hoa hong bac) hien,

Chi phi khan hoot Ong kinh doanh bao him
T6ng

chi phi hoot dOng kinh doanh
1
bao hien, (18= 15 + 16 + 17)

Lqi nhtiOn gOp hoot dOng kinh doanh
bac. him (19 = 10 + 18)

23

Doanh thu hoot dOng tai chInh

23

33.385.705.822

27.198.337.059

24

Chi phi hoot dOng tal chinh
Log nhuOn hoot Ong tai chfnh (25 = 23 +

24

(16.635.296)

(5.899.726)

33.369.070.526


27.192.437.333

(123.280.889.297)

(120.213.283.680)

101.913.746.586

78.731.033.458

25
26
30
31
32
40

24)
18.

Chi phi quart 19 doanh nghi4p

Thu nap khac
Chi phi khac

51

Lqi nhan khac (40 = 31 + 32)
T6ng lqi nhan kb` toan Out thus (50 = 30
+ 40)

Chi phi tha TNDN hiOn hanh

60

Lqi nhan sau thue TNDN (60 = 50 + 51)

70

Lai co, ban ban c6 phiSu

50

25

Lqi nhtlan than UP hoot dung kinh doanh
(30 = 19 + 25 + 26)

Ong Dao Duy Trung
Ph6 Pheing Ke toan Tai chinh

26

587.404.214

60.032.226

26

(171.169.618)


(20.346.044)

416.234.596

39.686.182

102.329.981.182

78.770.719.640

(20.509.230.160)

(15.767.213.137)

81.820.751.022

63.003.506.503

-

-

27,1

Ong Pham Minh Tri
Truiong PhOng Ke toan Tel chinh

g Nguy n Tien Hai
Teng Giam dee



Cong ty CO pith) Bac) hiern Ngan hang Nang nghiep
B03 - DNPNT
BAO CAO LUU CHUYEN TIEN -re

Ma s6

Nam nay

Nam trutc

VND

VND

465.901.944.910

418.504.028.873

(265.776.563.160)

(197.800.785.346)

(79.271.778.109)

(108.404.781.025)

(8.829.146.438)

(12.090.464.959)


2.119.198.711

4.999.273.884

(33.711.309.410)

(22.690.800.747)

80.432.346.504

82.516.470.680

(9.222.283.183)

-

533836.364

-

(55.000.000.000)

(120.000.000.000)

42.000.000.000

35.068.000.000

19.669.256.900


14.323.262.267

(2.019.389.919)

(70.608.737.733)

Thuyet
minh

CHI TIEU

I. LVU CHUYEN TIEN TI)' HOAT BONG KINN
DOANH
1
2
3

Tien thu ter ban hang, cung cep djch vy va doanh
thu khdc
lien chi tra cho nguti cung cep hang hOa va djch
vy
Tien chi tra cho nguti lao dOng

5

Thug thu nhdp doanh nghiep dã nOp

6


Tien thu khac tie hot dOng kinh doanh

7

Tien chi khdc cho hoat Ong kinh doanh

20

13

Wu chuyen tien than if, hot Ong kinh doanh
II. WU CHUYEN TIEN TO MOAT BONG DAU TU'

21
22
23
24
27

30

Tien chi,mua sam tai sari cot clinh
Tien thu if, thanh ly, nhutng ban tai san CO djnh
va cdc tai san clai han khac
Tien chi cho vay, mua ode c6ng cy no cOa don vj
khac
Tien thu hei cho vay, ban lai cac ding cy no dm
don vi khac
Tien thu lai cho vay, ch tCrc va loi nhudn &roc
chia

Um chuyen tier, than sir dyng vac !mat Ong

du hr
III. UM CHU YEN TIEN TO' NOr?i,T DQNG TAI
CHiNH

36

1. CO tilt, lqi nhudn da tra cho chi' so* hCru

40

60

LLPU chuyen den than sir dyng vac hot Ong
thi chinh
Ltru chuyen tien than trong kk
(50 = 20 + 30 + 40)
Tien va twang dutng troll du ky

70

Tien va tuvyng &rang Wen cuOi ky (70 = 50 + 60)

50

Ong DA° Duy Trung
Ph6 Phong KO than Tai chinh

(45.325.440.000)


-Ong

(45.325.440.000)

-

33.087.516.585

11.907.732.947

47.694.393.644
4 2 .C.161,251:919,229

70.515.666.216

4

Pham Minh Tri
Trutng Phong KO Wan Tai chInh

8

58.607.933.269

ng Nguyen TiOThr
n ITong Gam CtOc


Cong ty C6 phan Sao him Ngan hang N6ng nghiap

THUYET MINFI BAO CAO TAI CHfNH
1.

B09 - DNPNT

theo)

THONG TIN VE CONG TY
COng ty CO phan Bao hiern Ngan hang N6ng nghiep (tang ty"), trutc day la COng ty Co Oen
Bao hiem Ngan hang N6ng nghiep va Phat then n6ng th6n Viet Nam ducyc thanh lap theo Luat
Doanh Nghiep Viat Nam theo Gigy chirng nhan dang kg kinh doanh so 38GP/KDBH do BO Tai
chfnh cep ngay 18 thang 10 nam 2006 va theo cac Giay chirng nhan clang ky kinh doanh dieu
chinh sau:
Gidy phew clieu chinh NO), cdp

Thay d61 Minh

38/GPDC1/KDBH

01/02/2008

Tang von dieu 10 Ma Ceng ty Co phAn Bao hiem
Ngan hang NOng nghiep va Phat hien N6ng th6n
Viet Nam thanh 380 tY VND ve thanh lap 4 chi
nhanh tai HA Nei, Da NAng, Nghe An va Oak Lak

38/GPDC2/KDBH 25/06/2008

Doi ten thanh Cong ty CO phAn Boo hiem Ngan
hang Nang Nghiep va thanh lap 3 chi nhanh tai Hai

Ph6ng, Khanh H6a va CAn Tha

38/GPDC3/KDBH 26/07/2011

Thanh lap 1 chi nhanh tpi Thanh HOa

38/GPDC4/KDBH 07/01/2015

Thay dOi ca câu von di& 10 cOa cac co dOng ve
thanh lap 1 chi nhanh tai PM Th9

Hopt dOng chtnh trong nam hien tai cOa C6ng ty IA kinh doanh bdo hiem phi nhan th9, tai boo hiern,
giam dinh thn thgt, hoat dOng dau tai chinh ve cac hoat dOng khac theo quy dinh cua phap luat.
COng ty c6 try ser chinh tpi Ong 6, t6a nhA chung Cu' 29T1, dutng Hoang Dao They, phutng Trung
Hoa, quan Chu Clay, thanh ph6 HA NOL Viet Nam va 10 chi nhanh tpi H6 Chi Minh, HA N01, Da
NAng, Nghe An, flak Lak, Hai Phang, Khanh Flea, Can TM, Thanh Hda, Phil Th9.

9


C6ng ty CO phOn Ban hiern Ngan hang N6ng nghiOp

B09 - DNPNT

THUS MINH BAO CAO TAI CHINH (tiep theo)
2.

Ca So TR1NH BAY

2.1


Chudn mgc và Chg. tit, Ice todn 4 dyng
Boo cao tai chfnh cOa C6ng ty duet trinh bay bang Ming Viet Nam ("VND") phO hp v&i Th6ng ttr
se 232/2012/TT-BTC ("Thang ty 232") ngay 28 thane 12 narn 2012 hutng den ke toan Sp dyng
dOi v&i doanh nghiep bao hiem phi nhan the, doanh nghiep tai bao hien) va chi nhanh doanh nghiep
bao hiem phi nhan the nut ngoei va Thong tty so 200/2014/TT-BTC ngay 22 thang 12 nam 2014
("Thong hi, 200") hutng den QM dc) ke toan doanh nghiep \ea phi) hey vifricac Chan myc 1<6 toan
Viet Nam do BO Tai Chfnh ban hanh theo:
Quyet dinh sO 149/2001/QD-BTC ngay 31 thong 12 nam 2001 ye yiec ban hanh bon Chuan
mlic We to& Viet Nam (Dyt 1);
Quyet dinh se 165/2002/Q043TC ngay 31 thong 12 nam 2002 ye viec ban hanh sau Chan
not ke toen Viet Nam (DM 2);
Quyet dinh se 234/2003/QD-BTC ngay 30 thane 12 nam 2003 ye ylOc ban hanh sau Chuan
mut ke todn Viet Nam (Del 3);
tr

Quyet dinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve viec ban hanh sou Chain myc
ke loan Viet Nam (Dyt 4); va
Quyet dInh so 100/2005/0D-13TC ngay 28 thang 12 nam 2005 ye viec ban hanh ben Chan
myc ke wan Viet Nam (DM 5).

Theo do, bao cao tai chinh duct trinh bay kern theo ve viec se, dyng cac bao coo nay khOng clanh
cho cac des tutng kh6ng duct cung cep cac theng tin ye cac the tyc va nguyen tee ve th6ng le ke
took) tai Viet Nam va hot riCra kh6ng duct ch0 dinh trinh bay tinh hInh tai chfnh, ket qua hoat dOng
kinh doanh và luu chuyen tien to theo cac nguyen tec và th6ng le ke toan duet chap nhen 'trig
rai cac nutc va lanh the khac ngoei Viet Nam.
2.2

Hinh that sei Ire todn 4 dyng
Hinh thin so ke than áp dyng cOa Cong ty là NI* k9 s6 cai.


2.3

Kfr ke todn nam

Ky ke toan nam cOa COng ty áp dyng cho viec lap bdo coo tai chfnh bat data t0 ngay 1 thang 1 va
ket thec ngay 31 thang 12.
2.4

Don vi den 19 trong lcd loan
Boo cao tai chfnh duct lap bang dun v tien tO so, dyne trong ke than cOa Cone ty la dime Viet
Nam ("VND").

10


C6ng ty CO phAn Bac hiem Ng5n hang N6ng nghiap

B09 - DNPNT

THUYET MINH BAO CAO TA! CHINN (tiep theo)
3.

TOM TAT CAC MINH BACH Kt TOAN CHO YEU

3.1

Thay efei trong cdc chinh sdch ke Man ye thuyet minh
Cac chfnh sach ké todn cOa C6ng ty SCP dyng dé lep bac cao tai chfnh duos áp dyng nhat quan
v61 cac chinh sach de duqc sir dyng de lep bac cao tai chinh cho nem tal chfnh ket thec ngay 31

thang 12 nam 2019.

3.2

Tien ya cat khoon twang throng den
Tien va cac khodn tucrng &rung tien bao gem tien met tai quji, tien gel ngan hang, cac khoen dau
by flan hpn CO theyi hpn thu hal hoc deo hen kh6ng qua ba thang, CO tfnh thanh khaki cao, CO
khd nang chuyen dei de clang thanh cac
tien xac dinh va khong CO nhieu rOi ro trong chuyen
del thanh tien.

3.3

Cat khoan phai thu
Cac khoen phdi thu, bao gem cac khaki phdi thu cOa khach hang va cac khaki phdi thu khac,
dtrqc ghi nhen ban du theo gia góc va Won duqc Oen anh theo gia gOc trong the:el gian tiép theo.
Dy phong fly phdi thu kh6 dei the hien phan gia trj cQa cac khaki phei thu ma Gong ty
kien
khong cO kha nang thu hei tpi ngay ket thee k9 ke toan. Tang hoc giàni so
tai khaki cly phOng
divot twch toan veo chi phi quanly doanh nghiep tren bao cao tai chinh.
MCPC trIch lep dy phony dei v6i cac khaki no' phal thu qua hen thanh toan duct thyc hien theo
huffing den tai Thong lir se 48/2019/TT-BTC do BO Tal chinh ban hanh ngay 8 thong B nam 2019
nhu sau:
Thai gian qua hen

May trich du peeing

TO Wen sau (6) thang den dual met (1) nam
TO met (1) nem den duel hai (2) nam

TO, hai (2) nem den duti ba (3) nam
TO ba (3) nem trey len
3.4

30%
50%
70%
100%

TM san cO clinh halt hinh
Tai san cO dinh hiru hinh duqc ghi nhen theo nguyen gia trie di gia trj hao m6n lOy ke.
Nguyen gia lei seri cO dfnh bao gem gia mua va nhCrng chi phi c6 lien quan tryc tiep den viec dtra
tai seri vao boat Ong nhu, dy kien.
Gee chi phi mua sem, nang cap ye doi mai tai san c6 dinh hiru hinh duqc ghi tang nguyen gia Qua
tai san ye chi phi bao tri, see chlra dew hpch Wan vac bao coo ket qua host Ong kinh doanh khi
phat sinh.
Khi tei san cO dinh him hinh dugc ban hay thanh 9, cac khan lei hoec 16 phat sinh do thanh 19 tai
san (16 phan chenh lech giCra Ben thu than ter viec ben tai san v&i gie hi con Jai ciDa tai sari) duqc
hach toan veo ket qua hopt Ong kinh doanh.

11


Cong ty CO. phAn Bao hiem Ngan hang Nang nghie:p

B09 - DNPNT

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


CAC CHINH SACH Kt TOAN CHU YEU (tiep theo)

3.5

Tai sen cti cf.inh tro hinh
Tai san ca djnh vo hinh dwac ghi :Than theo nguyen gia trey di gia trj khau hao ley ke.
Nguyen gia tai sari ca djnh ve hinh bao gam gia mua va nhOng chi phi c6 lien quan trvc trap den
viac dua tai san vao so, dung nho dy, kien.
Cac chi phi nang cap va clai mai tal sari c6 djnh ve hInh duvc ghi tang nguyen gia cOa tai san va
cac chi phi khac duct hach than vet) bao cao ket qua hoat dOng kinh doanh khi phat sinh.
Khi tai san co djnh v6 hlnh duvc ban hay thanh 19, cac khoan lai hoec 16 phat sinh do thanh 19 tai
san (la phhn chenh Itch gieta giCka tien thu thuhn tit viec ban tal san v61 gia trj con ii caa tai san)
duct hach toan vao boo cao kat qua hoet dOng kinh doanh.

3.6

Kh9u hao tea hao mon
Khau hao tai san cal djnh him hinh va hao m6n tai san ca djnh vo hInh duct trich theo phwang
phap khau hao &rang theng trong suat thai gian him dung utc tinh cue cac tai san nhu, saw
MIA dm ye vet kien truc
May m6c thief bi
Phoang tin ven tai
Thiet bj dung cu quan 19
Tai san c6 dinh him hinh khac
Phhn mem
Tal san ca drib v6 hinh khac
Cluyen sir dung Cat v6 th64 han

3.7


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

Chi phi tra inn*
Chi phi tra tut bao gam cac chi phi tra trutc ngan hpn hoac chi phi tra trwerc dai Flan tren bang
can dei Ice toan va duvc phan be trong khoang theyi gian tra trut hoc the,' gian cac lyi ich kinh
te twang Ong door tao ra tie cac chi phi nay.

3.8

Chc khoan deu tu,
Cac khoan dau tu Mai gift, den ngay dao hpn duvc ghi nhan theo gia g6c. Sau khl nhan ban du,
cac khoan dau tu, nay &Eqpt ghi nhan theo gia trj cd the thu hei. Cc khoan suy giam gia trj caa
khoen dhu Mu phat sinh &mac hach toan vac chi phi tai chinh trong nam trong bao cao ket qua
haat dOng kinh doanh Va giâm trip tRrc gin gia trj fiat) to.

3.9

Cat khoen phai tra va chi phi trich trut
Cac khoan phai tra ve chi phi trich trivet duvc ghi nhan cho só tien phai tra trong toang lai lien
quan den hang hoa và djch vy Ca nhan duvc kh6ng phy thuOc vao viec Gang ty Ca nhan duvc heia
don cue nhe cung cap hay choa.

3.10 L.o,ifch nhan vier;

3.10.1 Trq cep huv trl
Try cap hou tri duvc Bao hiem Xd hei Viet Nam tra cho nhan vien cua Cang ty eta nghl hou. COng
ty c6 trach nhiem &rig gap mOt phan vao khoan try cap nay bang cach &Mg bao hiem xã hei hang
thang cho Co quan Bac Hiem X5 hei theo
quy djnh hien hanh.

12


Cling ty C6 phhn Bao hiem Ngan hang N6ng nghiap

809- DNPNT

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

CAC CHINH SACH KE TOAN CHCI YEU (Sap theo)

3,10

La'! !Ph nhan vier; (tiep theo)

3.10.2 0p9 bah hiem that nghirap
Theo Lust Bao hiem Xa hei va Nghi dinh sO 127/2008/ND-CP ngay 12 thang 12 nam 2008 cOa
Chinh phi, Cluji bdo hiem that nghiep auto áp dyng tip npay 1 thang 1 nam 2009 theo do ngutri
lao dOng dang 1% tin krong, gen c6ng thang dOng bdo hiem that nghigp, nguti sir dung lao Ong
(Jong 1% guy khn krang, ken cOng (fang bdo higm that nghiap cua nhOing nguti lao dOng tham gia
bdo higrn that nghigp va Nha rardrc he trot& ngan sach bang 1% qu9 tihn Ivan, hen offing clang
bao higm that nghiep caa nherng nguti lao dOng tham gia bao higm that nghiep.
3.11 Cac pup dv pining nghi0p vy


Cdc qu9 dkr phang nghigp vy dkroc trich lap theo Gong van so 358/BTC-QLBH ban hanh ngay 10
thang 1 nem 2018 áp dung tO nam tai chinh 2017 bao Om a) nghigp vu bao hiem phi Man thg va
b) nghigp vy bdo higm sUt khee. Vigc trich lap do phang nghigp vy be° higm &roc thvc hien theo
cdc phoong phap quy dinh ti Th6ng h.p so 50/2017/T1-BTC ngay 1 thang 7 nam 2017 dm BO Tai
chfnh.
Cy the phuttng phap trich lap (Iv ph6ng nhu sau:
a) Nghigp vy bdo hiem phi nhan tho
(0 Dv phang chua &roc huang
Chng ty áp dyng phvang phap tering ngay de tinh phi bao higm chfra Mitt hutng cho tht cà
cdc loai hinh bdo higm theo cling thOrc sau:
Phf bdo hiem x SO riga),bdo hiem cOn 'pi caa
hop thing bao hiem, tai bao higm
Dv phong phi chira &roc hvOng = -----

-fling so ngay bao higm theo hop deng bao hiem,
tai bao higm
(11)

ph6ng hal thuang
Dv phang toe' thutng bao gOtii do ph6ng bei thutng cho cdc kin that a khieu nal nhvng den
co& nam chua gidi quyet va do pilaf-1g ID& thverng cho cdc ten that da phat sinh trdch nhiem
bdo hiem chive khieu npi.
Dip phang be' thutng cho cdc kin that da phat sinh thuOc trach nhigm bao hiem nhvng
den cuoi nom tai chinh chtra &roc giai quyet duqc trich lap cho *rig nghiep vy bao hiem
theo phvang phdp utc tinh sO gen bOi thutng cho tUng Ai kin thht thueic trach nhigm bao
higm da th6ng bdo hoc yeu chu d6i bei thutng cang ty bdo higm nhung den cuei Wain
tai chinh chva doge giai quyet; va
Dkr phang bei thutng cho cac kin that da phat sinh trach nhigm bdo higm nhong chva
thong bao hoc chva yau cau bei thutng (IBNR) &roc frith lap theo t le 3% phi bao higm

dOi vai king nghiap vy bao higm.

13


Citing ty CO phAn Bao hien Ng5n hang Wing nghiOp

609 - DNPNT

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

CAC CHiNH SACH KE TOAN CHO Yell Nap theo)

3./1 Coo guy" phong nght0 vy (tiep theo)
(iii) Dui phOng dao Ong lem
phOng dao dOng Ian &roc trich isp mai nam cho den khi
phOng Ot dint min 100%
mut phi gius Jai trong nam tai chinh ve throc trich lap trail co, set phi bao hiem
lai theo quy
dinh tai ThOng tui sO 50/2017/TT-BTC ngay 1 thang 7 nam 2017 do BO Tai chinh ban hdnh.
Vao ngay 28 thang 12 narn 2005, BO Tai Chfnh da ban hanh Quyet dinh so 100/2005/QD-BTC
ye viec ban hanh ben char' mvc ke toan ("CMKT") mdri, bao gom CMKT sO 19 ye Hop Ong
bao hiern. Theo c16, ke tO thdng 1 nam 2006, viec trich lap do phOng dao Ong lern la khong
cM thiet do dv phOng nay phan anh "cac yeti ceu defi bei thutng khOng tOri tai tal the/I diem
lap bao cao tai chinh". Tuy nhien, do BO Tai Chlnh chin CO twang den ay the viec áp dung
CMKT so 19 va theo quy dinh tai Nghi dinh s6 73/2016IND-CP do Ch(nh pha ban hanh Tway
1 thang 7 nam 2016 ye yiec quy clinh chi not thi hanh la& kinh doanh bao Morn ye Nat sus d6i,
b6 sung inOt s6 (lieu cern Lust kinh doanh bdo hiSm. TS'tl trich lap hien tai la 1% tong phi giCr
lai cOa tiring nghiep vt) bao hiem.

b) Nghiep vy bao hiem sift khoe
(0 Dip phOng toan hoc
06i yeti hop Ong bao
tai bao hiem (hop deng bao hiem) sift khee c6 thai hpn ten 1
nam,
pricing toan hoc dirge trich lap Nur sau:

Do phOng toan hoc

Phi bao hiem x S6 ngay bao hiem con lai cela
hop Ong bao hiem, tai bao hiem
T6ng sO ngay bao hiem theo hop Ong bao hiem,
tai bao him

Dos phOng toan hoc dint hpch /loan vao tai khoan do phOng phi chva &roc hoeing Oen bang
can Oi ke toan. Trong r119i trtrevng hop C6ng ty dam bao ket qua trich lap do phOng kh6ng
thap horn '(ii) Dv phOng ph( chuia crypt huong
D6i yOi cad hop Ong bao hiem to thoti Ilan ter 1 nam trey )(LION, ap dVng phvang phap trich
lap theo he so cua there gian hop Ong bao hiem. Phvang phap trich lap phi theo tern ngay.
Phi bao hiem x S6 ngay bao hiem c6n !pi cOa
hop Ong bao hiem, tdi bao hiem
Dy'phOngphichipadij'ch'n-----------------lông so ngay bao hiem theo hop Ong bao hiem,
tai bao hiem

14


Cony ty CO phAn Bâo hien, Ngan hang Nong nghiep

B09 - DNPNT

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

CAC CHINN BACH KB 70AN CHU YEU (tiep theo)

3.11 Cdc qup du phong nghipp vy (tiep theo)
b) NghiOp vy bac hiem sac khde (tiep theo)
(iii) Dv phOng beg thuerng
Dv ph6ng bei thutng cho cdc ton that dã phat sinh thuOc tech nhiem bac hiem nhung
den cuOi nam tâi chfnh chtra &pot giai quyet: duvc trich Idp cho tang nghiep vy bao hiem
theo phuang phap mit tinh sO tien bi thutng cho tang vy tOn that thubc trach nhiem be°
hiem da thang bao hoc da yeti cau doi bOi thtrang c6ng ty boo hiem nhung den cuoi nam
tai chinh chua duct glai quyet.
Dv pheng tthi thuang cho cdc thn that de phat sinh thuOc trach nhiern bao hiem nhung
chin thong bao: Trich lap theo t910 3% phi bao hiem girt lai del vai tang nghiep vy bao
hiem.
(iv) Dv phOng dém btho can dái
MO:c Web Idp hang nam la 1% phf bao hiem giO: lai va dtrac hpch than vao tai khaki dy phang
dao dOng Ian ten bang can del ke toan.
3.12 Qup dv trfr bat bug' c
Qu9 da tra bat bubo &roc trfch lep vffri myc dich b6 sung van dieu le ve dam bao kha nang thanh
toan cOa C6ng ty. T9 le duct trfchlOp cua guy" du, trCr bet bubc bang nam phan tram (5%) lqi nhudn
sau thue hang nam, va sO di., to da bang meal phan tram (10%) von dieu 10 theo Nghj dinh sO
73/2016/ND-CP ngay 1 thang 7 nam 2016 ban hanh b&l Chfnh pha
3.13 Coe nghiap vy bang ngopi ta
Gee nghiep-vy phat sinh bang cac dan vj den te khac vai dun vj tien t0 ke todn °Oa C6ng ty duvc
hach than theo t9 gia giao dich thyt te vao ngay phat sinh nghiep vytheo nguyen Vic sau:
Nghiep vy lam phat sinh cdc khoan phai thu &roc hpch loan theo t9 gia mua cUa ngan hang

thuang ma! nai Cang ty chi dinh khach hang thanh tear);
Nghiep vy lam phat sinh cac khan phal tra duvc hach toan theo 19 gia ban cOa ngan hang
thuang mpi nal Gang ty dtr kien giao djch;
Giao dIch g6p von hoc nhdn von gap duvc hpch than theo t9 gia mua ngoai te cua ngan hang
doanh nghiep
tai khoan de nhen vOn cüa nha deu Ill; ve
Giao dich mua sarn tai san ho0c cac khodn chi phi duvc thanh toan ngay bang ngoai te (kh6ng
qua cdc tai khoan phai tra) &rot hach loan theo 19 gia mua cue ngan hang thuang mpi no'!
C6ng ty thvc hien thanh than.
Tel Nay ket tilde k9 ke toan nam, cdc khoan myc tien tO c6 gOc ngoai t duvc danh gid lei theo 19
gia giao e.h thyt te tai ngay dm bang can cthi ke tam theo nguyen tac sau:
Cac khoan myc ben t0 divot phan loai la tai san duvc hach than theo 19 gla mua c6a ngan
hang thuang ma! nal Gong by Hwang xuyan c6 giao dich; va
o-

Cdc khoan myc den tO &rot phan loai la Ktphal tra duvc hpch toan theo 19 gia ban cua ngan
hang thuang mpi nai Gang ty thutng xuy8n c6 giao dich.

TM a cac khoan chOnh lech t9 gia thvc te phat sinh trong nam và chenh lech do danh gia lai sO
du, ben * co gOc ngooi t co& narn &rot hach todn vat) bac) cao kat qua hoat dOng kinh doanh.

15


C6ng ty CO phan Bao hiern Ngan hang Nong nghip

B09 - DNPNT

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

CAC CHINE' SACH 1( TOAN CHI) YEU Oleo theo)

3.14 Phan pheii Milan thugn sau thug thu nhOp doanh nghiap
Lqi nhuhn thuhn sau thue thu nhhp doanh nghiep c6 the &rot chia cho cac có clang sau khi duct
Dpi hQi clang cO dang phe duyet va sau khi cia trich Ihp cac qu9 theo Dieu le C6ng ty ve cac quy
djnh cea phap luht Viet Nam.
Gong ty trich IOp cac qu9 sau lyi nhuhn thuan sau thue thu nhhp doanh nghiep cOa Mfg ty theo

a ngh1 cea Hai clang Quan tri va &rot cac c6 dOng phe duyat tai Dpi hei clang CO clang thtitng

Nen.

Qu9 dv
bht buQc &tic trich lep veri myc dich 1)6 sung van dieu l va dam bao kha nang
thanh toan cha C6ng ty. 0u9 di,, Ire, bat buac dint trich Ihp bhng 5% lyi nhuhn sau thue hang
ndm, va so du tai da la 10% von di& 10 theo Nghj dinh 73/2016/ND-CP ngay 01 thang 07 ham
2016 cea Chfnh phi);
Qu9 clau kr rat trien clutc dung de thyc hien cac dy an clhu Oat hien doanh nghihp va Ix>
sung vOn dieu 10 cho doanh nghiep duct filch tOi da 30% ten mire Iyi nhuhn trong nam theo
Nghi dinh so 91/2015/ND-CP ngay 13 thang 10 nam 2015 caa Chfnh phi).
0u9 khen thutng phec Ii clutqc trich Ihp de khen thuerng, khuyen khich vht chat, dem Ihi lyi
ich chung ve nang cao philc lyi cho cang nhan vien và dutc trinh bay nhiy m0t khoan ny phai
tra tram bang can dOi ka toan.

3.15 Ghi nhp doanh thu
Doanh thu duct ghi nhhn khi kM clang nhhn &rye cac lyi ich kinh to c6 the xac cljnh dtryc mi5t
cdch chhc ch&n. Doanh thu duvc xac clinh theo gia tri hop 9 cua cac khoen d thu hoac sê thu
&rex sau khi tit di cac khoen chi& khau thuang mai, gidm gia hang ban va hang ban bi tra
Cac dieu kihn ghi nhhn cy the sau day cOng phai flute dap Ong tut khi ghi nhhn doanh thu:

(I) Doanh thu phi boo hien? g6c
Doanh thu phi bao hiem gac &rye ghi nhhn thee quy cljnh tai Thong tu, sO 50/2017/TT-BTC nry
1 thong 7 nam 2017 ("Thong tu, s6 50") hutng den che d0 tai chinh clai
doanh nghlep bao hiem,
doanh nghiap tai bao hiem, doanh nghihp mai giqi bac) hiem va chi nhanh doanh nghiep boo hiem
phi nhan thy rank ngoei.
Theo 86, doanh thu phi bao hiem g6c duvc ghi nhhn khi dap Ong &rot nherng dieu kihn sau: (1)
hyp clang da &rex giao kat
doanh nghlep kinh doanh bao hiem vh ben mua bao hiern da Bong
de phi bac) hiem; (2) c6 bhng chirng ve viac hop clang bao hiem cia cltryc viao kat va ben mua bac,
hiem da dong de phi bao hiem va (3) Hy() clang bao hiem clutc giao ket ve doanh nghiep kinh
doanh bao hiem c6 them thuhn cho ben mua bao hiem rig phi bao hiern thl doanh nghlep kinh
doanh bao Mom An phai hpch todn vac, thu nhhp khoen ben cho ben mua bao hiem nq mhc de
ben mua bdo hiem chva Clang phi bdo hiem. Theri ban thanh toan phi bao hihm kh6ng qua 30 ngay
ke t, ngay hp clang bao hiem c6 hihu Ivc. Trutng hqp deng phi bao hiem theo k9, C6ng ty hhch
toan doanh thu khoan phi bao hiem cue k9 deng phi bac hien' dhu nen khi hyp clang bao hiem c6
hiaulyc ve Chi hech toan doanh thu khoan phi bao hiem cua cac k9 d6ng phi bac, hiem flop thee
khi ban mua be° hiem Ca clang de phi bao hiem theo thea thuhn tal hen clang bao hiem. Trutng
bye ben mua bac, hien' kheing dang CO phi bao hiem theo theri hhn thanh toan phi bao hiém, hop
clang bao hiem së ty chhm dirt hieu lyc khi het theri hhn thanh toan phi bac) hiem.
Phi bac hiem nhan trutc khi chin don tion tai ngay cuOi ke toan ducic ghi ntihn vao"Doanh thu
chva thyc hihn ngOn hhn" tier' bang can clad ke toan.
NhOsng khoan hoan hoec clam phi bac) hiem g6c la cac khan gram trer doanh thu va ciuvc theo
dOi rieng, cutii
ket chuyen vac, [al khan doanh thu phi bao hiem a& de tinh doanh thu thuhn.

16

Cong ty CO phA
n Bao hiern Ngan hang N6ng nghiep
THUYET MINH BAO CAO TAI CH1NH

B09 - DNPNT

theo)

3.

CAC CH1NH SACH Kt TOAN CHO YEU Meg theo)

3.15

Chi nhen doanh thu (tiep theo)
Tien lei
Doanh thu duet ghi nhan khi lien al phat sinh tren ca se, don tfch (co tinh den lqi tiro ma tai san
dem la!) trir khi kha nang thu hal tien lal khOng chat than.
CO tat
CO tat va lqi nhuan duet chia &Ito ghi nhan la doanh thu khi quyen lqi dine nhan c6 tat hay lqi
nhuan dutc chia cue Gong ty
tu, cach la nha dàu tu, ditto xac lap. Theo quy dinh tel ThOng tty
so 200/2014/TT-BTC, C6ng ty khOng ghi nhan doanh thu dal val phan c6 tin &rot tra bang cti
phieu va c6 phi& thutng ma chi cap nhat so luvng c6 phi& theo d6i ngoai bang.
Doanh thu khac
Cdc khaki doanh thu kh6ng thuteng xuyen ngoai cdc doanh thu lien quan den haat dOng bao them,
tien läi, c6 tire nhtr thu nhap If, thanh 19, nhutng ban tai sari co dinh, thu tien phpt khach hang vi
pham hqp dOng, thu cat khoen no, khe del da 4, 19 )(Oa so...

3.16 Ghi nhOn chi phi

(0 Chi Pei thwang
Chi phi bai thutng &rot ghi nhan khi hO so, Nal thutng hoar' tat va &rot nguti c6 than, quyen
phe duyet. NhOmg vy bai thutng chuia &tic phe duyat tai that' diem cuoilt9 duce coi la chin gial
quyet va divot theng ke de trich lap
phOng bai thutng.
(ii) Chi hoa tiring
Hoa hang die mei logi san pham dime tfnh theo t9 Oar) tram tren doanh thu phi bdo hiem goo
theo quy dinh tel Th6ng tu, so 50/20171TT-BTC ngay 1 thang 7 nam 2017 do BO Tai Chinh ban
hanh. Chi phi hoa hang &Ito phan b6 ve ghi nhan trail bao cao ket qua boat clang kinh doanh
trong biting Crng
phi bat) Nem dint hutmg.
070 Chi phi ha

va chi khen thvekng di

Chi ha trq ve chi khen thutng dal 19 bao hiem phi nhan the:), bac hiem sire khoe duct chi Wang
6,ng %/al cac hcop clang bao hiem ãã khai that &Ito trong nam tai chinh khOng mot qua 50% hoa
hang bdo hiem cue cat hqp Clang bao hiem Ca khai thac trong nam tai chfnh.
(iv) Chi phi swan doanh nghlep
Chi phi quen 9 doanh nghiap duvc ghi nhan khi phat sinh.
Thuo tai san
Cac khoan tien thue theo hqp ding thue hoat dOng duct hach todn vao ket qua hoat dOng kinh
doanh trong nam theo phirceng phap &tong thang trong thol hen cue hqp clang thue.
Chi phi khac
Cac chi phi Oat sinh do cat sy kin hay cac nghiap vy rieng brat v61 cat hot dans th6ng thutng
cia cac doanh nghiap va c6 the g6m: chi phi thanh 19, nhutng ban TSCD, cac khoan thu dai lau
ngay khOng tet toan
17

COng ty CO phan Sao him Ngan hang N6ng nghiOp

B09 - DNPNT

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

CAC CHINH SACK Kt TOAN CHCI YEN (tiep theo)

3.17 Ohl nhOn hoot eking kinh doanh tai boo hMm (tiep theo)
(0 Nhuryng tai bao hick
Phi nhuvng tai bao hiem theo coo thda thuan tai beo hiem có djnh dusqc ghi nhan khi doanh thu
phi bac) hiem g6c ()Am trong pham vi cac thoa thuan nay da &rot ghi nhan.
Phi nhuvng to' bao hiem tam trial duvc ghi nhan khi hqp clang tai bdo hiern tam thai Ca duvc k9 ket
ve doanh thu phi bdo hiem goo nem trong phorn vi hop ding nay Ca duvc ghi nhan.
Thu bai thutng nhuvng tai bao hiern duvc ghi nhan khi c6 bang chtimg hien hfru ye nghia vy cea
ben nhan tai bao hiem.
Hoa hang nhuvng tel be° hiem duvc ghi nhan khi phi nhuvng tai bdo hiem &rot ghi nhan. Cu6i
klke toan, khoen boa h6ng bao hiem chtra (Iwo tinh vao doanh thu k9 nay tilting Crng vai doanh
thu phi bao him, chi phi nhuvng tai baci hiern chtra duct Wang phai &roc xac djnh de chuyen
sang phan b6 vao cac k9 ke toen sau theo phtrang phap filch lap city ph6ng phi bao hiem Ca clang
k9 vdri BO TA' chinh.
flO Nlidn id! boo hidm
Doanh thu va chi phi lien quan den coo hoat Ong nhan tai bao hiem &rot ghi nhan khi nhan duvc
cac bang thanh toan tie cec c6ng ty nhtrqng tai bao him.
Hoa hang nhan tai boo him cluqc ghi nhan khi chap nhan thea thuan nhan tai bdo him va nhan
duct bang ke thanh todn cOng ty nhtrang tai bao hien). Cudi k9 ke toan, khodn hoa hang bao
hiem chin cluvc tfnh vac chi phi k9 nay ttrang Ceng \idyl doanh thu phi be° hiem chin &Ivo hutng

phai &rot xec djnh d chuyen sang phan b6 vao cac k9 ké toan sau theo phtrang phap trich lap
phang phi bdo him Ca clang 4 vc51 Bo Tai ch(nh.
3.18 Thud
(0 Thud thu nhdp hidn hdnh
Tai san thue thu nhap ye thue thu Map ph& riOp cho nem hien henh ve cac nam tut duvc xac
djnh bang so' tien di; kien duvc thu
hoac phdi nOp cho ca quan thue, ch,ra tren cac met thue
suet ye cac 101 thue c6 hieu lyt den ngay ket thec ki ke toe', nam.
Thue thu nhap hien hanh thrqc ghi nhan veo kat qua hoat Ong kinh doanh ngoai tre trutng hop
thue thu nhap phat sinh lien quan den met khodn myc duvc ghi thang vao von chi' sdr hCru, trong
trutng hop nay, thue thu nhap hien hanh Gang duvc ghi nhan tryt tiAp vao von chu so him.
C6ng ty chi &Ivo be trip cac tai seri thue thu nhap hien hanh ve thue thu nhap hien hanh phai nOp
khi C6ng ty c6 quyen hop phap duct be tar gle5a tai seri thue thu nhap hien hanh val thue thu
nhap hien hanh phdi nQp ye Gong ty di/ djnh thanh toan thue thu nhap hien hanh phai nOp va tai
sari thue thu nhap hien henh tren co, se. thuan.
(ii) Thud thu nhdp hod)? Idi
Thue thu nhap hodn al duct xec djnh cho cac khoan chenh lech tam theri tai ngay ket thec k9 ké
then nem giCra
so, tinh thue thu nhap cea cac tai san ve no, phai tra ye gia trj ghi se cOa cac
khoan myc nay trong bao cad° tei chfnh.

18


Cong ty CO phAn Bao hiem Ngan hang N6ng nghiep

1309 - DNPNT

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

CAC CHINN SACH KE TOAN CHO YEU (tiep theo)

3.18 Thud

theo)

(ir) Thud thu nhdp hodn Idi (tap theo)
Thue thu nhap hoan lai phai tra &rot ghi nhan cho tat ca cac khoan chanh loch tam thai chju thue,
ngopi tar:
Thue thu nhap hoan lal phai tra phat sinh Wv ghi nhan ban du cia met tai san hay no, phai tra
tie met ciao dich ma giao dich nay Meng c6 anh twang den lqi nhuan ke todn ye 164 nhuen
tfnh thue thu nhap (hoc 16 tinh thue) tai theri diem phat sinh giao dich;
Cac chenh lech tarn theri chlu thug gen lien veri cac khoan du tiz vao c6ng ty lien ket va cac
khoan von gap lien doanh khi COng ty c6 kha nang kiern seat thee gian hoen nhOp khoan chenh
lech tam theri va chec chan khoan chenh lech tarn thai sê khOng thrqm hoar) nhap trong arcing
lai c6 the My doan.
Tai san thue thu nhap hoan lai can &rot ghi nhan cho tat ca bac chenh lech tam theri duqc kheu
tar, gia tri duct khau tar chuyen sang cac nam sau cOa cac khoen 16 tinh thue \re cac khodn uu
dãi thue chua sir dyng, khi chec chen trong tuang lai Se co lqi nhuan tInh thue
dyng nhirng
chenh lech tarn their duct khau trey, cac khan 16 tinh thue va cac Liu dãi thue chua st:r dyng nay,
ngoai tar :
Tai sari thue hoar" al phat sinh tir ghi nhan ban deu dm met tai san hoc not phai hA tie met
ciao cillch ma giao inch nay kheing c6 anh htthing den lqi nhuan ke toan va Iỗii nhuan tfnh thue
thu nhap (hoc 16 tinh thue) tai theri diem phat sinh giao cfich;
11-

D6i vrYi cdc chenh lech tam trial duct kheu tar phat sinh cac khoan deu try vac cdc cOng ty
Hen ket va cac khoan von g6p Hen doanh, tai san thud thu Map hoan lai ducc ghi nhan khi

chec chen la chenh lech tarn thee se ducc hoar) nhap trong tuang lai c6 the dry (Joan duct va
c6 log nhuan tfnh thue de sir dyng duct khodn chenh lOch tam the,' do.

Gia tri ghi so cue tai san thug thu nh*p hoan lai phai &rex xem xet lai vac) ngay kat th0c ky ke toan
va phdi glam gia tri ghi se dm tai san thue thu nhap hoan lai den mitt bao dam chac chart c6 dO
led nhuan tfnh thue cho phep lqi fch cOa met phan hoc toan be tai san thue thu nhap hoan lai
ducc sir dyng. Cac tai san thue thu nhap hoan !pi chua ducc 9h1 nha'n thrac day duct xem xet
lai vao ngay ket thirc ky ke toan nam vA efuqc ghi nhan khi chat chen c6 de lqi nhuan tfnh thug:
trong Wang lai de c6 the st) dyng cac tai san thug thu nhap hoan lai chua ghi nhan nay.
Tai san thue thu nhep hoan lai ye thue thu nhap hoan lai phai tra duce xac dinh theo thue suet dq
tinh se ap dyng cho nam tai chfnh khi tai san ducc thu h61 hay nq phai tra duqc thanh toan, dqa
tren cac mec thue suet va luat thue c6 hieu
%/bongos/ ket thOc ky ke toan nam.
Thue thu nhap hoan Ii ducc ghi nhan vao kat qua hoat Ong kinh doanh ngoai trey tithing hqp
thue thu nhap phat sinh lien quan den met khoan nye cluqc ghi theng vao von che set Wu; trong
twang hop nay, thue thu nhap hoan lai cOng &tom ghi nhan trỗrc tiep vac) von chi) ser
COng ty chi ducc be tar cac tar san thue thu nhap hoar, lai va thue thu nhap hoAn lai phai tra khi
COng ty c6 quyen hqp phdp ducc 60 tar giOa tai san thue thu nhap hien hanh v&i thue thu nhap
hien hanh phal nep va cac tai san thue thu nhap hoan lai va thue thu nhap hoan lei phai tra nay
lien quan tai thue thu nhap doanh nghiOp ducc quan ly
ding met co, quan thue
r• del veil ding met Can vi chlu thue; hoc
0- Cann ty dry dinh thanh loan thue thu nhap hien hanh phai nep va tai san thue thu nhap hien
henh tren ca see thuen hoc thu hal tai san den thai v61 viec thanh toan nq phdi tra trong Wing
ky Wart lai khi cac khoan bong yeu cue thue thu nhap hoan lai phai tra hoac tai son thue thu
nhap ha& Lai ducc thanh toan hoac thu h6i.

p

19

Cong ty CO phAn Bao hiern Ngan hang N6ng nghiOp

809- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)
CAC CHiNH SACH Kt TOAN CHO YEU (tip theo)
3.19 SO, dyng cac

tinh

Viec trinh bay bao cao tai chinh yeu cu Ban Tong Gam dOc phai thvc hien cac utc tinh vá gia
dinh anh hutng den se lieu bao cao Qua tai san, no, phal tra cling nhu, viec trinh bay nhemg khoan
c6ng no tiern en. Cac utc tinh va gia dinh nay cling anh hutng den thu nhap, chi phi vá ket qua
lap dr ph6ng. Cac vac tinh chi yeu duicyc thirst hien dva tren gia dinh dinh tinh ye cac yeu t6 chuia
xac dinh. Do do, 'TIEN VA CAC KHOAN TU'UNG DUTYNG TIEN

Tien mat
Tien girl ngan hang kheng kSt han
Trong JO:
- VND
- Ngopi CO (USD Quy
Tien dang chuyen
Tong citing

So cuoi
VND

S6 crdu nam
VND

2.680.734.068
77.571.870.824

2.513.664.740
45.180.728.904

77.569.653.778
2.217.046
313.941.700
80.566.546.592

45.178.511.858
2.217.046
47.694.393.644

CAC KHOAN DAU TV' TAI CHiNH

S6 cid& kV

Du tu, nam

hgn

Dal hpn
Tien gUi co
Tang cOng

Cia trj ghi s6

VND

VND

VND

VND

1.975.247.291.700

1.975.247.291.700

1 .939.747.291.700

1.939.747.291.700

1.975.247.291.700

1.975.247.291.700

1 .939.747.291.700

1.939.747.291.700

36.000.058.302

36.000.058.302

58.500.058.302

58.500.058.302

36.000.058.302

36.000.058.302

58.500.058.302

58.500.058.302

2.011.247.350.002

2.011.247.350.002

1.998.247.350.002

1.998.247.350.002

Gia

von

Cia tn

ghi so

clan ngay deo Ilan

Ng&n
Ti6n gal co

S6 (Mu nam

C/a vOn

hot?

20


C6ng ty C6 phAn Bac) hiem Ngan hang Wang nghilep

B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)
6.

CAC KHOAN PHAI THU NGAN HAN

PM! thu ye hryp Ching bar) hum
Phi thu phi bao hiern g6c
Trong do:
Ph& thu cern ben mua boo tam
Phai thu cOa del tie bao hick?
Phai thu °Oa cac doanh nghiOp tham gia thing beo hiorn
Phdi thu hoat dOng nhOn tai bao him
Phai thu hopt dOng nrawng tai bao hiem
Tra trutt cho nguti ban ngen hn

Phai thu ngin han khac
Lai tien
ngan hang
-rpm (mg cho nhan vien
Phai thu khac
TOng cOng cac khoan phai thu
ph6ng phai thu ngan hpn kh6 d6i
Gia trj than am cac khan phai thu ngan hart

S6 cud! icfr
VND
33.281.694.461
22.903.150.111

SO clau nem
VND
31.819.015.863
19.388.839.797

20.962.450.358
251.623.330
1.689.076.423
5.323.528.050
5.055.016.300

18.557.469.378
19.596.710
811.773.709
5.536.422.828
6.893.753.238

830.016.287

1.015.730.687

96.135.516.331
74.264.447.4-49
14.935.497.399
6.935.571.483

62.750.233.389
60.550.900.969
591.523.294
1.607.809.126

130.247.227.079
(5.965.929.809)
124.281.297.270

95.584.979.939
(5.724.523.760)
89.860.456.179

S6 cud!
VND
192.376.171.120
55.577.946.064
(43.632.465.747)
204.321.651.437

SO deu nem
VND
150.562.095.208
192.376.171.120
(150.562.095.208)
192.376.171.120

CHI PHI HOA HONG CHLPA PHAN B6

Sti du, deu ki
Phat sinh trong k9
Phan be vao chi phi trong k9
GO the cuei

Kt

BAO HIEM

Gong ty Ca thterc hiPn k9 guy' bao hiem bang 2% vOn phap dinh, tuvng &rang 6 t VND theo quy
dinh [pi khoan 2 Dieu 16 Nghj dinh só 73/2016/ND-CP ban hanh ngay 1 thang 7 nem 2016 dm
Chinh phi/

21


C6ng ty CO Wan Bao him Ngan hang Nang nghiap

B09 - DNPNT

THUS MINH BAo cAo TAI CHINN (tiep theo)

9.

TM SAN CO DINH HO'U HINK

Nha dm
VND
Nguyen gia:
SO du du 4(9
- Mua m6i trong kt
- Thanh 19, nhticing ben
s6 dte cuoi ky

71.782.807.963

71.782.807.963

May m6c thMt bi

Pluming tin

VND

yOn tai
VND

89.000.000 29.498.420.257
- 9.222.283.183
(1.416.389.944)
89.000.000 37.304.313.496

Thiet dyng cy
gain 13i

TSCD hdy hinh
khac

1-Mg Ong

VND

VND

VND

13.697.740.996

3.473.292.050

13.697.740.996

3.473.292.050

118.541.261.266
9.222.283.183
(1.416.389.944)
126.347.154.505

56.338.817.560
1.997.033.149
(1.416.389.944)

56.919.460.765

Gia tri hao man lOy ke:
S6 thedu ky
- KhOu hao trong ky
- Thanh 19, nhtiging ban
SO cued k9

20.717.595.599

49.900.163 22.066.149.782 10.647.564.167 3.443.343.483
3.178.572
916.541.023
483.180.167
8.397.753
(1.416.389.944)
53.078.735 21.566.300.861 11.130.744.334 3.451.741.236

GIS tri can lai:
SO du, deu ky
SO dte cuoi

51.650.947.998
51.065.212.364

39.099.837 7.432.270.475
35.921.265 15.738.012.635

20.131.859.965
585.735.634

22

3 050 176 829
2.566.996.662

29.948.567 62.202.443.706
21.550.814 69.427.693.740


Cong ty CO phAn Bao hiern Ng& hang N6ng nghi4

B09 - DNPNT

THUYET MINH GAO CAO TAI CHINH (Wep theo)
10.

TAI SAN CO DINH VO H1NH
Tel sdn co
PhAn mOrn clinh yo hinh
kink
VND
VND

Tong cong

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

- 5.332.260.691 100.000.000
28.002.831
- 5.360.263.522 100.000.000

5.432.260.691
28.002.831
5.460.263.522

Quyen sir dyng
(Sat
VND

Nguyen gia:
SO du, Sky
- Mua trong kY
SO du, cuiii
Gid trj hao men ley a
SO du, du ky
- Hao men trong kt
SO dui cuOi
Gid trf c6n
SO du du kY
SO du, cuei kje
11.

60.047.582.108

60.047.582.108

- 60.202.518.186
- 60.174.515.355

CHI PHI TRA TRUCYC

Tien thud van ober-1g
Tien thud quang cao
Chi phi ceng cy dyng cy, bao bi
Chi phi stiia chda TSUI)
Chi phi khac
TOng cOng
12.

154.936.078
126.933.247

VND

So cud/ kr
VND

SO dAu nam

2.111.467.731
2.541.530.667
211.599.863
389.620.088
644.369.834

2.518.950.935
2.437.138.167
773.359.733
389.620.088
64.063.709

5.898.588.183

6.183.132.632

SO cuOi k$t
VND
75.369.706.339

SO ddu nam
VND
74.511.145.383

VND

PHAI IRA NG1161 BAN NGAN HAN

Phâi tra ye him) tiling bao hiem
Phdi tra ye ho4t Ong bao hiem g6c
- Phdi tre bOi thuerng boo hi4m
- Phdi tra hoa hang bdo hi4m
Phdi tre ye chi giam dinh ton thet
- PhOi tra ha try khan thuong doi
- Ph& tre doanh nghidp tham gia dOng boo hiem

- Phdi tra khac

50.330.083.721

48.500.526.515

21.890.517.889
16.577.607.208
362.315.192
7.100.597.645
1.599.598.502
2.799.447.285

Phai tra hot Ong nhan tai bao hiem
Phdi tre hopt Ong nhuvng tai bao hiem

23.933.845.518
12.194.913.199
212.804.000
9.050.295.512
961.371.274
2.147.297.012

124.425.006
24.915.197.612

751.063.266
25.259.555.602

Phil tra khfic cho nguti ban

Phai tra khac
Tong cOng

23

1.633.003.276

2.855.891.855

1.633.003.276

2.855.891.855

77.002.709.615

77.367.037.238