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 8

Thus/at minh bao cao tai chinh 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

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<

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

26/07/2011 Thanh lap 1 chi nhanh tai Thanh H6a

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

38/GPOC1/KDBH

38/GPEC2/KDBH

38/GPIDC3/KDBH

38/GPDC4/KDBH

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

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

Cherc vy

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

Ngdy 66 nhiGin/tAi 66 nhiOm

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

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

Ma s6 TA/SAN Thu 6t mint)

s6 cuOi quy 56 cieu am

VND VND

100 A. TAI SAN NGAN HAN 2.102.068.406.259 1.939.606.115.524

110 I. Tien va cac khan tinny duvng den 4 409.860.957.916 210.879.933.269

111 1. Tien 70.515.666.216 58.607.933.269

112 2. Cat khogn tvang (luting hen 339.345.291.700 152,272.000.000

120 II. Deu fir tal chInh ngen hpn 5 1.341.204.000.000 1.418.345.291.700

123 1. Deu ta am giO, don ngay deo hgn 1.341.204.000.000 1.418.345.291.700

130 III. Cac khan phal thu ngen hpn 6 105.265.357.556 79.649.101.861

131 1. Phai thu ng6n hgn tea khach hang 33.083.080.530 33.528.544.315

131,1 1.1. Phai thu ye hop deng b4o hielm 33.083.080.530 33.528.544.315

132 2. Tra bubo cho nguti ban ng6n hgn 689390.687 1.649.546.637

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 3.321.966.20f 3.461.175.901

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. Chi phi tra tut nggn hgn 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

192 2. Dv phang bei thvang nhuvng tai bgo hiem 40.224.432.653 38.587.553.086

200 B. TAI SAN DAi HAN 173.489.735.813 200.501.122.067

210 I. Cat khan phai thu dal hpn 7.055.273.879 7.004.432.629

216 1. Phai thu dal han khac 7.055.273.879 7.004.432.629

216,1 1.1. 1<9 guy be° hiern 8 6.000.000.000 6.000.000.000

216,2 1.2. PM( thu del hen khan 1.055273.879 1.004.432629

220 It Tel san cti clinh 127.218.899.639 129.320.715.300 ..

221 1. Tat sgn c6 dinh hau hinh 9 66.679.936.018 68.652.850.891

222 - Nguyen gia 119.233.106.764 119.233.106.764

223 - Gie td hao m6n luy" kg (52.553.170.746) (50.580.245.873)

227 2. Tai an c6 dinh ve hInh 10 60.538.963.621 60.657.854.409

228 - 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 5 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 11 4.215.503.993 4.175.915.836

270 TONG CONG TAI SAN 2.275.558.142.072 2.140.107.237.591

3

Ong Dao Duy,Trung Ong Pharn Minh Trl Ph6 Ph6ng Ka than Tai chinh Trueng Phong Ka than Tai chinh Tonaclac

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

VND

SO dAu (lam

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 12 101.485.265.072 63.314.674.539

311,1 1.1. Phai tra A hqp Ong bao hitim 100.493.216.474 62.205.879.327

311,2 1.2. Phai tra khac cho ngudi ban 992.048.598 1.108.795.212

313 2. Thu& va cac khan phai n6p Nha mitt 13 22.158.049.368 17.462.788.121

314 3. Phai Ira nguti lao CfOng 63.954.636.482 98.992.012.849

318,1 4. Doanh thu chva thvc hien ngan hen 8.936.593.104 11.661.563.486

318,2 5. Doanh thu boa ang chva duct hutng 14 11.177.980.224 10.625.186.519

319 6. Pal tra ng6n han khac 15 13.033.475.056 12.786.385.837

322 7. Qu9 khen thutng. pac lqi 34.727.658.961 37.142.924.990

329 8. Dt.2 pang nghiep vy 16,1 1.208.401.246.562 1.139.441.970.510

329,1 8.1. Dv pining phi beo hi6m g6c ve nhan toi bac hia'm

16.a / 941.595.644.766 877.482.672.877 -

329,2 8.2. Dv phOng b6i thugng boo hiem g6c va nhan tai bao hiarn

16.3.2 174.382.964.081 173.504.918.920

329,3 8.3. Dv phOng So Ong km 16,4 92.422.637.715 88.454.378.713

400 D. VON CHO SO HOU 811.683.237.243 748.679.730.740

410 I. vim chi) ser hir' u 17 811.683.237.243 748.679.730.740

411 1. V6n c6 phan 380.000.000.000 380.000.000.000

411a 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

421a 6.1. cuoi n Lqi nh

am tuanruoc sau thua ohs phan phoi lOy ka

L 207.944.941.776 36.146.591.844

421b 6.2. Lqi nhuan sac'thu6 ohs phan ph6i nam nay 63.003.506.503 171.798.349.932

440 TONG CONG NGUON VON 2.275458S.42,W - 2.140.107.231.591

Cong ty Có ph5n Bo hiern Ng5n hang N6ng nghi5p

BAo cAo KET QUA HOAT °ONG KINN DOANH

PHAN I — BAO CAO la- QUA HOAT DONG KINH DOANH TONG HOP

B02 - DNPNT

Ma sd CHI TIEU

Quy I Luk k6 VP dau nam d6n cad gu9 nay

Nam nay

VND

Nam trutc

VND

Nam nay

VND

Nam tut

VND 10 I. Doanh thu thuhn hoat Ong kinh doanh bao hi6m 338.219.967.978 283.471.199.138 338.219.967.978 283.471.199.138 12 2. Doanh thu hot dOng tai chinh 27.198.337.059 21.796.421.020 27.198.337.059 21.796.421.020 13 3. Thu nhap khac 60.032.226 244.286.367 60.032.226 244.286.367 20 4. Tong chi phi host dOng kinh doanh bao hi6m 166.468.088.173 160.864.282.974 166.468.088.173 160.864.282.974 22 5. Chi phi host Tang t5i chinh 5.899.726 13.630.778 5.899.726 13.630.778 23 6. Chi phi guan19 doanh nghiep 120.213.283.680 91.657.186.010 120.213.283.680 91.657.186.010 24 7. Chi phi khac 20.346.044 600 20.346.044 600 50 8. Tong kyi nhuan kd toan trtrac thud 78.770.719.640 52.976.806.163 78.770/19.640 52.976.806.163 51 9. Chi phi thus TNDN hidn hanh 15.767.211137 10.604 361 233 15.767.213.137 10.604.361.233 60 11. Lc,' nhudn sau thuo thu nhap doanh nghidp 63.003.506.503 42.372.444.930 63.003.506.503 42.372.444.930 70 12, Lai co, ban tren co phi6u - - - -

5

C6ng ty CO ph5n Bac) hiern Ng5n hang N6ng nghi5p BAO CAO IS QUA HOAT DONG KINH DOANH

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

B02 - DNPNT

Ma s6 CHI TIEU Thuyet minh

Cluji I Luc( k6 ter dau nam d6n cad guy nay

Nam nay

VND

Nam twat

VND

Nam nay

VND

Nam try&

VND 1

1,1

1,2

1,3

2

2,1 2,2

3

4

4,1

4,2

10

11

11,1

11,2

12

13

14

15

16

Doanh thu phi It hietin (01 = 01.1 + 01.2 + 01.3) Trong do:

- Phi bao hiarn goo

- Phi nhan tai bac) him

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

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 .

baohime 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

18

18

18,2

16,1

19

19,1

16,1

20,1

21

21,3

16,2

16,2

21

16,4

350.671.500.150 -

414.717.392.052

67.079.987

64.112.971.889

16.061.368.999

17.958.571.744 1.897.202.745

334.610.131.151

3.609.836.827

- 3.589.656.427

20.180.400

338.219.967.978

80.286.591.929

-

80.288.591.929

2.000.000

865.253.110

878.045.161

1.636.879.567

78.662.504.413

3.968.259.002

--

291.190.722.766 -

324.706.104.855

(361.831.710)

33.153.550.379

10.264.722.229

10.358.810.808

94.088.579 280.926.000.537

2.545.198.601

-

2.523.907.965

21.290.636

283.471.199.138

68.186.774.242 -

68.189.878.842 3.104.600

1.605.827.973

24.487.817.812

(1.334.340.581)

92.403.104.662

3.139.854.622

350.671.500.150 _

414.717.392.052

67.079.987

64.112.971.889 16.061.368.999

-

17.958.571.744

1.897.202.745 334.610.131.151

3.609.836.827

-

3.589.656.427

20.180.400

338.219.967.978

80.286.591.929 -

80.288.591.929

2.000.000

865.253.110

878.045.161

1.636.879.567

78.662.504.413

3.968.259.002

_ 291.190.722.766

324.706.104.855 (361.831.710)

33.153.550.379 10.264.722.229

-

10.358.810.808

94.088.579 280.926.000.537

2.545.198.601

-

2.523.907.965

21.290.636

283.471.199.138

68.186.774.242

-

68.189.878.842 3.104.600

1.605.827.973

.24.487.817.812

(1.334.340.581)

92.403.104.662

3.139.854.622

6

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

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

B02 - DNPNT

me so. CHI TIE0 Thuy6t minh

gut I Lai? kb 'Ur deu nem den cued guY nay Nam nay

VND

Nam trip&

VND

Nam nay

VND

Nam tru4c

VND

12. Chi phi khac hoat Ong kinh doanh bao hiem (17 = 17.1 + 17 17.2) 22 83.837.324.758 65.321.323.690 83.837.324.758 65.321.323.690 Trong do: - - - -

17,1 - Chi hoa ruing bio hiern 54.221.357.736 43.812.113.993 54,221.357.736 43.812.113.993 17,2 - Chi phi khAc hopt Ong kinh doanh bao him 29.615.967.022 21.509.209.697 29.615.967.022 21.509.209.697

13. T6ng chi phi hot Ong kinh doanh 18 2 baohime (18 = 15 + 16 + 17) 166.468.088.173 160.864.282.974 166.468.088.173 160.864.282.974 14. Lcii nhuan Map hot dOng kinh doanh 19 bao hiSm (19 = 10 + 18) 171.751.879.805 122.606.916.164 171.751.879.805 122.606.916.164

23 15. Doanh thu hot dOng tai chinh 23 27.198.337.059 21.796.421.020 27.198.337.059 21.796.421.020 24 16. Chi phi hot Ong tai chinh 24 5.899.726 13.630.778 5.899.726 13.630.778 25 17. Loi nhuan hog Ong tai chinh (25 = 23 + 24) 27.192.437.333 21.782.790.242 27.192.437.333 21.782.790.242 26 18. Chi phi gat) IY doanh nghitp 25 120.213.283.680 91.657.186.010 120.213.283.680 91.657.186.010

19. Loi nhuan than ter hoat Ong kinh doanh (30 = 19 + 25 + 30 26) 78.731.033.458 52.732.520.396 78.731.033.458 52.732.520.396 31 20. Thu nhap khac 26 60.032.226 244.286.367 60.032.226 244.286.367 32 21. Chi phi khac 26 20.346.044 600 20.346.044 600 40 22. Log nhuan khac (40 = 31 + 32) 39.686.182 244.285.767 39.686.182 244.285.767 50 23. T6ng 191 nhuan ka toan trot thuS (50 = 30 + 40) 78.770.719.640 52.976.806.163 78.770.719.640 52.976.806.163 51 24. Chi phi thus TNDN hian hanh 27,1 15.767.213.137 10.604.361.233 15.767.213.137 10.604.361.233 60 25. Lep' nhan sau tha TNDN (60 = 50 + 51) 63.003.506.503 42.372.444.930 63.003.506.503 42.372.444.930 70 26. Lai co, ban trail cã phiSu - . - -

- ' ̂. a - r - I'L V -

Ong Deo Duy Trung Ph6 PhOng KO Wan Tai chinh

Ong Phern Minh In Trinfrng Ph6ng Ke loan Tel chinh

7

Cong ty CO phAn Sao him Ngan hang N6ng nghi6p

BAo CAO LLM CHUYEN TIEN Te

503- DNPNT

•

s6 Ma - CHI TIE Thuyet

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

minh Nam nay

VND

Nam truac

VND

Nam nay

VND

Nam trutc

VND

I. WU CHUYEN TIEN TO' HOAT BONG KINH DOANH 1 1. Tien thu ter ban hang, cung cap djch vu va doanh thu khac 418.504.028.873 331.728.801.140 418.504.028.873 331.728.801.140 2 2. Tien chi tra cho nguti cung cap hang Ma va djch VI) (197.800.785.346) (168.073.124.167) (197.800.785.346) (168.073.124.167)

3 3. Tian chi tra cho riguti lao dOng (108.404.781.025) (71.546.862.876) (108.404.781.025) (71.546.862.876) 5 4. Thue thu nhap doanh nghiep Ca Op 13 (12.090.464.959) - (12.090.464.959) -

6 5. Tien thu khac ter hot dOng kinh doanh 4.999.273.884 778.842.504 4.999.273.884 778.842.504

7 6. Tien chi khac cho float dOng kinh doanh (22.690.800.747) (20.748.939.283) (22.690.800.747) (20.748.939.283) 20 Lin chuy6n Oen than tie hog dyng kinh doanh 82.516.470.680 72.138.717.318 82.516.470.680 72.138.717.318

II. LU'U CHUYEN TIEN TO' HOAT DONG DAU TIE 21 1. Tien chi mua sam tai san c6 djnh - - -

22 2. Tien thu tir thanh ly, niwong ban tai san c6 djnh va cac tai sail dal ton khac

- 241.500.000 - 241.500.000

23 3. Tien chi cho vay, mua cac Gang cu no, coa don vj khac (120.000.000.000) (88.272.000.000) (120.000.000.000) (88.272.000.000)

24 Tien thu hei cho vay, ban lai cac c6ng cu no dm don vj khac 222.141.291.700 238.345.291.700 222.141.291.700 238.345.291.700

27 Tien thu lal cho vay, c6 ft:Pc va lqi nhuan dugc chia 14.323.262.267 10.308.744.800 14.323.262.267 10.308.744.800

30 LLPU chuy6n tile'n thuan sir dyng yao hoyt Ong Cu tu. 116.464.553.967 160.623.536.500 116.464.553.967 160.623.536.500 III. LtYll CHUYEN TIEN TO' HOAT DONG TAI CHINH

36 1. CO tirc, loi nhuan Ca tra cho chi] sey hieu (6.000.000) (6.000.000)

40 LI.PU chuyen ti6n thuan sir dyng vac, hot dOng tal chinh - (6.000.000) - (6.000.000)

50 Luni chuytn teen than trong nam 198.981.024.647 232.756.253.818 198.981.024.647 232.756.253.818 (50 = 20 + 30 + 40)

60 Ti6n vã ttromg &rang teen dau am 4 210.879.933.269 139.834.923.154 210.879.933.269 139.834.923.154

70 Ti6n va twang dtromg ti4n cuoi Wain (70= 50 + 60) 409.860.957.916. 372.591.176.972 0 0.957.916 372.591..176

Ong Phan) Minh Tri Tanamg PhOng Ka toan Tai chinh

Ong Dao Duy Trung Ph6 PhOng Ka toan Tai chinh

8

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

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

Thanh lap 1 chi nhanh tai Thanh Hea

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.

38/GPDC2/KDBH 25/06/2008

38/GPDC3/KDBH 26/07/2011

38/GP0C4/KDBH 07/01/2015

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 mçc 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 232/2012/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 dyng trong ke toan cOa Cony ty le clang Viet Nam ("VND").

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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 30% Tit' mat (1) nom den cluti hai (2) nam 50% Ti) hai (2) nem den duel ba (3) nam 70% TO ba (3) am tr.& len 100%

3.4 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.

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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 Chi phi tre tilt&

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 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.

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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

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.

SAC

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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

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

Dy, phang toan hoc =----

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

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C6ng ty CO phAn Bao him Ngan hang Nang nghiep 609- DNPNT

THUYET MINH BAO CAO TAI CHINN 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 yt

y gia giao dich th ta ngay cua bang can dal ke tan ta n theo nguyen c 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.

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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.

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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 lçti 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 B09 - DNPNT

THUYET MINH BAD CAO TAI CHINH theo)

CAC CHINN SACH KE TOAN CHO YEU theo)

3.19 SCE dyng cac 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 4.168.247.296 2.296.218.028 Tien ngan hang kh6ng kji han 66.347.418.920 56.311.715.241 Trong do:

- VND 66.345.199.010 56.309.495.331 - Ngogi tO 2.219.910 2.219.910

Tvang dvang tien 339.345,291.700 152.272.000.000 T6ng cOng 409.860.957.916 210.879.933.269

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

Diu ttr nam d6n ngay dao h4n

s6 6u6i qup

Cie von Gia in gin 66

VND VND

So -du nam

Dia von Ole tri ghi s6

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

Tong cOng 1,407,204,058,302 1,407,204,058,302 1,478,345,350,002 1,478,345,350,002

- 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 clai han c6 theri gian dao han tren 1 nam vael lai suat dao clang tO, 6,5% den 7,5%/narn,

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

SO cuoi guy/ VND

SO cTu n5m VND

Phai thu v hqp clang bao hiern 33.083.080.530 33.528.544.315 Ph ai thu phi bao hiOrn goc 20.306.528.721 22.321.240.723 Thong JO: Phei thu caa bon mua b5o hiOm 21.363.992.146 24.360.487.397 Phai thu caa dal ly bao hiorn 508.122.198 72.662.655 Ph& thu dia cac doanh nghi5p tharn gia clang be° hi6m 816.646.356 884.585.922 Phai thu haat Ong nhan tai bac) hiem 2.891.520.833 2.888.235.026 Phai thu hoat Ong nhtrong tai bao hiem 9.885.030.976 8.319.068.566

Ira trutc cho nguti ban ngAn han 689.790.687 1.649.546.637

Phai thu ngan han khac 77.835.338.022 50.813.862.592 Lai tien ngan hang 60.302.803.561 47.428.109.068 Tam irng cho nhan vien 15.544.186.083 1.463.701.316 Phil thu khac 1.988.348.378 1.922.052.208

Tang Ong cac khoan phai thu 111.608.209.239 85.99t953.544 Dçr ph6ng phi' thu nga'n han kh6 dei (6.342.851.683) (6.342.851.683)

Gia trl thuAn cüa cac khoan phi' thu ngAn ham 105.265.357.556 79.649.101.861

CHI PHI HOA HONG CHU'A PHAN BO

cu6i quy SO d5u n5rn VND VND

S6 du, du 150.562.095.208 128.141.413.843 Pilot sinh trong ky 43.632.465.747 150.562.095.208 Phan be vac, chi phi trong ky (32.315.581.719) (128.141.413.843) S6 du, curSi qui 161.878.979.236 150.562.095.208

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) hil4rn Ngan hang Wong nghiOp 809— DNPNT

THUYST MINH BAO CAO TAI CHINN (tiep theo)

9. TAI SAN CO DINH HO'S HINE'

Nguyen gia:

Nha dm

VND

May mac thgt

VND

Phuung tin

van MI VND

Thgt bi dung cy mien ly

VND

TSCD hinh khac

VND

Tang cang

VND

SO du, au nem 71.782.807.963 89.000.000 29.364.903.484 14.397.693.267 3.598.702.050 119.233.106.764 - Mua mai trong Ick - Thanh nhuvng ban 56 dir cuoi qu9 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 17.788.917.427 37.185.875 20.272.164.239 8.948.347.254 3.533.631.078 50.580.245.873 - Khau hao trong kY 585.735.634 3.178.572 743.860.495 630.221.020 9.929.152 1.972.924.873 - Thanh ly, nhuvng ban So a/6i qu9 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 53.993.890.536 51.814.125 9.092.739.245 5.449.346.013 65.070.972 68.652.860.891 SO du, quo' qu9 53.408.154.902 48.635.553 8.348.878.750 4.819.124.993 55.141.820 66.679.936.018

22

-• • -or - • • -•

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

Quyen sir dyng cldt

VND

Phan mem

VND

Tel s5n co

dinh v6 hinh Tong °Ong khac

VND VND Nguyen gia: S6 dau nam 60.047.582.108 5.487.196.769 100.000.000 65.634.778.877 - Mua trong 1(9 SO dui cuoi qui 60.047.582.108 5.487.196.769 100.000.000 65.634.778.877

Gia tri hao m6n lOy ke: so du' dAu nam 4.866.924.468 100,000.000 4.966.924.468 - Hao m6n trong k9 128.890.788 128.890.788 S6 du, cu6i gu9 4.995.815.256 100.000.000 5.095.815.256

Gia tri con Ii: SO dui dau nam 60.047.582.108 620.272.301 60.667.854.409 56 du, cuOi gu9 60.047.582.108 491.381.513 _ 60.538.963.621

CHI PHI TRA TRIY&C

So au& quy SO dau nam VND VND

Tien thug van phong 2129.547 .446 1.662.043.398 Tien thug guthng cao 1.472.357.500 1.635.498.750 Chi phi c6ng cy dung Cu, bao bI 176.809.272 559.038.082 Chi phi siva ch0a TSCD 142.726.205 190.301.606 Chi phi khac 294.063.570 129.034.000 Tong cOng 4.215.503.993 4.175.915.836

PHAI TRA NGLKYI BAN NGAN HAN

So cu6i quk VND

SO ciatu nain VND

Phei tre v4 hop clang bac) hiem 100.493.216.474 62.205.879.327 Phai trth ye hoot dOng bao hiem goo 65.855.902.382 37.164.753.335

Phai tra hal thuang bao hiei m 23.428.005.288 20.242.712.412 Ph5i tra hoa hang bao hi4m 801.736.351 766.392.325 Phai tra ve chi giam elinh (On thdt 310.192.010 285.182.355 Phai tra h6 trg khen thuang daily 9.921.411.775 7.193.823.974 Phai tra doanh nghiep (ham gia clang bap hiem 3.087.201.055 1.892.186.025 Phai tra khac 28.307.355.903 6.784.456.244

Phai tra hoat dOng nhan tai bao higm 929.294.387 760.796.568 Phil tra dOng nhuvng tai bac hiem 33.708.019.705 24.280.329.424

Phil tre khac cho ngtv6,1 ban 992.048.598 1.108.795.212 Phthi tra khoc 992.048.598 1.108 795 212 Tong Ong 101.485.265.072 63.314.674.539

23

C6ng ty CO ph5n Bac) hiern Ng5n hang Nang nghiep B09 - DNPNT

THUYET MINH BAO CAO TAI CHFNH (tiep theo)

THUE VA CAC KHOAN PHA! NOP NHA NVOC

SO clau

VND

Phat sinh trong ki%

So ph& Op SOdanQp

VND VND

SO cool qui?

VND Thue giã trj gia tang 3.625.992.388 8.846.287.584 10.346.430.319 2.125.849.653 Thue thu nh9p doanh nghiep 12.048.867.409 15.767.213.137 12.090.464.959 15.725.615.587 Thue thu nh9p ca nhan 1.786.884.826 9.351.007.120 6.832.699.172 4.305.192.774 Thue khac 1.043.498 36.480.742 36.132.886 1.391.354 T6ng Ong 17.462.788.121 34.000.988.583 29.305.727.336 22.158.049.368

DOANH THU HOA HONG CHU'A Ducc HU'CYNG

s6 6661 qui? VND

So (Mu nam VND

S6 du, du 10.625.186.519 8.271.523.130 Phat sinh trong ky 2.549.297,602 10.625.186.519 Phan 136 vao doanh thu trong kY (1.996.503.897) (8.271.523.130) S6 du, cue' qu9 11.177.980.224 10.625.186.519

PHA! TRA NGAN HAN fuiAc

so coot quji VND

So adu nam VND

Bao hiern xã hOi 436.226.604 383.929.838 Bap hiern y t6 3.886.979 98.179 Ban hiern th6t nghiOp Kinh phi Gong doan

Cac khoan phai tra, phâi nOp khac 12.593.361.473 12.402.357.820 - Qup bao v. nguth ducc bao hien' 2.683.286.224 2.683.286.224 - Khen thuoing tong di 6.471.000.000 6.471.000.000 - Phai tra ve c6 tiro 1.586.612.000 1.586.612.000 - Ph& Ira khec 1.852.463.249 1.661.459.596 Tong Ong 13.033.475.056 12.786.385.837

24

C6ng ty CO phAn Sao hiern Ngan hang N6ng nghiep B09 - DNPNT

THU'S MINH BAO CAO TAI CHiNH (ti4p theo)

16. CAC KHOAN DV' PHONG NGHICP VII

SO co& quit (VND)

SO du nary (VND) Dui phOng

Dv phAng

Dv phAng

Du, phOng

Dv phOng Dv pricing bdo hien; nhugng tai

baa hidm thudn

tido hiem nhupng tAi tido hid in thudn g6c tea nhan tai

bao Nom goc va nhAn tai

Wotan?

phong phi chwa dvqc huting Dyi phong toan hoc cho nghiep vu bao Nem sin khoe 360.448.626.123 360.448.626.123 310.952.014.934 310.952.014.934 Dv ph6ng phi cht.ra clusot hutng cho nghiap vii bao hiem phi nhan th6 581.147.018.643 40.018.167.244 541.128.851.399 566.530.657.943 38.120.964.499 528.409.693.444

Tong c6ng 941.595.644.766 40.018.167.244 901.577.477.522 877.482.672.877 38.120.964.499 839.361.708.378

Dv pining b6i thutng Dv ph6ng bOi thvang chin giai guy& 129.266.948.928 37.842.813.263 91.424.135.665 131.102.109.734 36.433.926.525 94.668.183.209 Du, phong bOi thutng chtra thong bao ("113NIT) 45.116.015.153 2.381.619.390 42.734.395.763 42.402.809.186 2.153.626.561 40.249.182.625 Tong Ong 174.382.964.081 40.224.432.653 134.158.531.428 173.504.918.920 38.587.553.086 134.917.365.834

Dv ph6ng dao ding Ian Dv ph6ng dam bao can dói cho nghiep vu bao hiem SCPCkhoe

phang dao dOng IOn cho nghiep vu bao hiem phi nhan tho

22.147.811.304

70.274.826.411

-

-

22.147.811.304

70.274.826.411

19.142.351.110

69.312.027.603

-

-

19.142.351.110

69.312.027.603

'Ring cOng 92.422.637.715 - 92.422.637.715 88.454.378.713 - 88.454.378.713

25

•

B09 - DNPNT

S6 CI6u Mm (VND)

Cong ty CO ph'an Bo hi6m Ngan hang N6ng nghiep

THUYET MINH MO CAO TAI CHINN (tip theo)

16. Dly PRONG NGH10:' VV (tiep theo)

16. 1 Dv Thong phi chin thew huong

56 cuil qu9 (VND)

SO cif& qui? (VND) phOng

nhugng tai bao hi6m

Du, phOng bac hi6m

gdc va nhan tai

Dv phOng bao hien? thuan

Dv phOng bao hidm

g6c ye nhan tai

Du, phOng Dv pining Dv phOng bao Nom

bac) Nom nhugng tai thuan

g6c va nhan tai bao hi6m

D(I' phOng

bao hi6m

g6c ye nhan tat

phong

nhugng tel

bao hien; SO dtr du nom 877.482.672.877 38.120.964.499 839.361.708.378 741.856.809.804 30.018.677.975 SO trich lap them trong nam 64.112.971.889 1.897.202.745 62.215.769.144 135.625.863.073 8.102.286.524 - Dv phOng toan hoc cho nghi6p vy bao hi6m sac khOe 49.496.611.189 - 49.496.611.189 80.570.662.869 - phOng phi chva &tor hugng

cho nghiep vy bao hi6m phi nhan tho 14.616.360.700 1.897.202745 12.719.157.955 55.055.200.204 a 102286.524

SO du, cu6i qui 941.595.644.766 40.018.167.244 901.577.477.522 877.482.672.877 38.120.964.499

16.2 Du Thong b6i thwerng

SO du, du nam 173.504.918.920 38.587.553.086 134.917.365.834 129.147.233.274 27.415.597.687 56 Mob lap them /(hoan nhap) trong nam 878.045.161 1.636.879.567 (758.834.406) 44.357.685.646 11.171.955.399 - Dv phOng boi thugng chuv giai quyet (1.835.160.806) 1.408.886.738 (3.244.047.544) 39.098.142.364 10.778.068.493 - Dv phOng b6i thugng chva thOng bao 2.713.205.967 227.992.829 2485.213.138 5.259.543.282 393.886.906

€ SO dtv cut,' qui 174.382.964.081 40.224.432.653 134.158.531.428 173.504.918.920 38.587.553.086

26

SO eau Mm (VND)

phOng phOng

nhugng tai bao hiern thuAn bao hien?

101.731.635.587 33.185.730.247 28.320.073.871 4.865.656.376

134.917.365.834

phOng bao hidin

thud()

711.838.131.829 127.523.576.549 80.570 662869

46.952.913.680

839.361.708.378

C6ng ty C6 pha'n Bac) hiern Ngan hang N6ng nghiap B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

16. CAC KHOAN DV' PHONG NGHleP VI) (tiep theo)

16.3. Dy phOng phi chuia thew huiang va dp, pining bal thuong

16.3.1 Dy phony phi

Do phong phi bac, hiern g6c va nhan tai beo him:

Loaf hinh boo hiorn S6 cu6i qui? VND

Se clatu nam VND

khOe ye tai nan con nguti 746.267.678.860 690.744.488.793 Tel sari ye thiet hal 38.252.983.211 35.519.767.042 Hang hoo van chuyen 355.746.732 356.472.001 Hang kheing Xe ca gidri 132.331.458.320 126.704.629.496 Chas( n6 18.787.973.725 18.518.279.025 Then tau va TNDS ch9 tau 4.650.978.916 4.595.972.894 Trach nhiem

ro tai chinh ya rOi ro tin dung 437.775.730 540.289.425

Thiet hai kinh doanh 24.740.374 23.262.591 N6ng nghiep 486.308.898 479.511.610 Mng cOng 941.595.644.766 877.482.672.877

Du, phong phi nhuvng tai bao hiern (Tai san tai bao hi&rn):

Loaf hinh bah hgm S6 cuoci qui"( SO Jett nam VND VND

SOic kh6e ye tai nn con nguti 846.483 407.953 Tei san ya thiet hai 25.452.355.575 23.976.378.002 Hang hoa ven chuyen 194.069.139 194.070.775 Hang kh6ng Xe ca gieti 1.097.712.268 1.110.467.431 Chay n6 11.311.023.534 10.958.426.744

1.535.091.404 Than tau ye TNDS ch9 tau 1.449.474.354 Trach nhiern 33.698.697 59.790.597 ROI ro tai chinh ye rUi ro tin dung Thiet her kinh doanh 38.463.111 23.206.096 N6ng nghiep 354.907.033 348.742.547 Tong cOng 40.018.167.244 38.120.964.499

27

C6ng ty C6 ph'an Bac) him Ngan hang Nong nghiep 609- DNPNT

THUYET MINH BAD CAO TAI CHINN (tiap theo)

16. CAC KHOAN DV PHONG NO11103 VD (Web theo)

16.3. Dy, phong phi chin &we huts' ng va pheng Si thwang theo)

16.3.2 Dv phOng b6i thvOing

Dv phong loaf thutng bao hien, gec va nhan tai bao hi6m:

Loai Nnh bao hiem SO cuOi quk

VND SO clOu nam

VND

Sim khoe vã tai nen con nguti 67.213.633.017 71.772.159.078 Tai san va thiet hal 59,657.599.805 57.156.210.859 Hang boa van chuyen 1.620.399.585 229.243.509 Hang khOng 207.391.699 211.528.949 Xe ca giài 31.066.656.263 27.708.686.821 Chas/ no 5.802.346.056 6.922.410.719 Than tau vã TNDS chO tau 4.616.437.623 5.307.447.216 Trach nhiem 299.013.923 298.538.741 RCli ro tai chinh va rui ro tin dung Thiet hal kinh doanh 3.769.752.208 3.769.154.435 N6ng nghiec 129,733.902 129.538.593 T6ng Ong 174.382.964.081 173.504.918.920

Dv phOng boi thuting nhutng tai bao hi6m (Tel sari tai bac hiem):

Loal hinh bao hi6m S6 cuoi qui) SO dOu nam VND VND

Sin khoe va tai nan con nguti 126.067 39.563 Tâi san ve thiet hal 31.472.431.797 ' 30.444.075.078 Hang boa van chuyen 802.555.945 55.284.135 Hang khfing Xe ca 326.400.266 70.299.163 Choy no 3.592.895.466 3.796.509.598 Than tau va TNDS chu tau 237.941.025 434.725.597 Trach nhiem 2.263.151 2.262.734 Rid ro tai chinh ye red ro tin dung Thief hal kinh doanh 3.765.578.844 3.760.000.775 Nong nghiep 24,240.092 24.356.443 T6ng Ong 40.224.432.653 38.587.553.086

16.4: Dv phOng dao Ong Ian

S6 Gaol quk SO dau nam VND VND

SO du, dau nam 88.454.378.713 75.037.984.506 SO trich lap them trong nam 3.968.259.002 13.416.394.207 s6 d kp cu6i qui 92.422.637.715 88.454.378.713

28

Cang ty C6 pha'n ago him Ngan hang N6ng nghiep 609 - DNPNT

THUYET MINH BAO CAO TAI CHINN (ti4p theo)

17. VON CHO So' HOU

17.1 Tinh hinh fang giàm nguem vein chu ser him

V6n gap dm

chi) sof half

VND

Thang v6n co phan

VND

C6 phi& guy'

VND

Quj clau to' ph& Wen

VND

QuPgq fris bat buOc

VND

Lqi nhuan sau thua

chtra phan ph61 VND

T6ng cOng

VND

Nam true&

SO du, clAu nam 380.000.000.000 12.000.000.000 (13.898.400.000) 86.133.188.964 33.448.652.880 160.088.308.359 657.771.750.203 - Lei nhubn thuan hang 1(9 - 171.798.349.932 171.798.349.932 - Tra CO bac trong Mat 2018 - (44.210.160.000) (44.210.160.000) - Trich qu9 dv trui bat buOc Va qu9 dau to' phat tri6n 38.500.000.000 4.551.347.120 (43.051.347.120) - Trich lap qu9 khen (Wong - (35.400.000.000) (35.400.000.000) - Trich qu9 thithng quart 19 diau hanh - (1.280.209.395) (1.280.209.395) 96 du, cuoi gam 380.000.000.000 12.000.000.000 (13.898.400.000) 124.633.188.964 38.000.000.000 207.944.941.776 748.679.730.740

Nam nay

So dir dOu nam 380.000.000.000 12.000,000.000 (13.898.400.000) 124.633.188.964 38.000.000.000 207.944.941.776 748.679.730.740 - Lai nhuan thuan trong ky 63.003.506.503 63.003.506.503 - Tra c6 t&c trong nam 2019

- Trich qu9 dtsr trip bat buOc va qu9 dau by Oat hen

- Trich 1.0 qu9 khen thithng

- Inch qu9 thmang quan 19 cTi6u hanh

56 du, cu6i qu9 380.000.000.000 12.000.000.000 (13.898.400.000) 124.633.188.964 38.000.000.000 270.948.448.279 811.683.237.243

29

•• -r — •

C6ng ty CO phAn Bao him Ngan hang N6ng nghilep

THUYET MINH BAO CAO TAI CH1NH (ti6p theo)

17. VON CHO SO' HOU (tiep theo)

17.2. Chi dart von day tcp cOa ch0 so' him

So cuOi quk

B09 - DNPNT

SO ciao nam VND

VND

Ngan hang Nang nghiep ya chat trien N6ng than Viet Nam (Agribank) Tong Gang ty Tai bao hiern Quac gia Viet Nam Cac c6 clang khac

Tang Ong

195.000.000.000 51,32 195.000.000.000 51,32

32.000,000.000 8,42 32,000.000.000 8,42 153.000.000.000 40,26 153.000.000.000 40,26

380.000.000.000 100 380.000.000.000 100

17.3. Cat giao clIch ve v6n vol cac chase, htm va phfin phOi c6 tar, to'! nhuOn

Kk nay trinic

VND VND

Van du tu, dä gap cua cho ha,u SO dâu nam V6n g6p tang trong nam Van gap giam trong narn

SO cu6i nam

CO tut cla cang 136

17.4. C6 Mr

380.000.000.000 380.000.000.000

380.000.000.000 380.000.000.000

(44.210.160.000) (44.210.160.000)

NA/ 1 thang 6 nam 2018, Gang ty CO phan Bac hien) Ng& hang N6ng nghiep Cra tot chOt thanh c6ng iDai had dang CO clang thutng nien nam 2018 ye th6ng qua ti le chi tra co t&c cho nam tai chinh 2017 la 12%/01 c6 phieu (1.200 VND/c6 phieu) linh tren s6 co phieu hien hOt la 36.841.800 CO phieu, timing &rang vai s6 lien la 44.210.160.000 VND. Vic tra c6 t&c dã duioc thut hien 10, ngay 10 thong 4 nam 2018.

Ngay 18 thang 2 nam 2019, thay mat HOi clang Quan tri Gang ty CO .phan Bac hiem Ngan hang Nang nghiep, Chu tich HOi clang Quan tri Ca ban hanh Nghj Quyet ye viec PM duyet chat danh sech CO thyt hien quyen c6 clang, milt tam Ceng cO tilt clam 2018 la 12%/01 c6 phieu (1.200 clang/c6 phieu). Viec tam Cvng c6 Wit ba't ngay 10 thang 4 nam 2019.

30

Cong ty CO phan Bao him Ngan hang N6ng nghiep 609- DNPNT

THUYET MINH BAO CAO TAI CHINH Oleo theo)

17. VON CHCI S& H01.1 (tiep theo)

17.5. CO phieu

CO phieu dang k9

56 au& quk SO (IL n&I,

SO luvng Gia fri

VND GA tci

S6 luvng VND

Oat hanh 38.000.000 380.000.000.000 38.000.000 380.000.000.000

CO phiau cid ban ra cony chOng 38.000.000 392.000.000.000 38.000.000 392.000.000.000

CO phieu ph6 th6ng 38.000.000 392.000.000.000 38.000.000 392.000.000.000

CO phi6u gu9 1.158.200 13.898.400.000 1.158.200 13.898.400.000 CO phieu ph6 thong 1.158.200 13.898.400.000 1.158.200 13.898.400.000

CO phi6u dang Iwo hanh 36.841.800 368.418.000.000 36.841.800 368.418.000.000 CO phieu ph6 th6ng 36.841.800 368.418.000.000 36.841.800 368.418.000.000

Menh gia GO phi& dang kru hanh (VND/c6 phieu): 10.000. Gia trj ctia cac c6 phieu ph6 th6ng dã ban ra c6ng chOng bao gorn menh gia va thang du, von c6 phan.

17.6 Qu9

s6 cu6i n5m 56 clOu nOm

VND VND Quji (Thu tu, phat trier) (*) 124.633.188.964 86.133.188.964 Qu9 du, trfr bet buOc (**) 38.000.000.000 33.448.652.880

Tang cOng 162.633.188.964 119.581.841.844

(1 Qu9 du tui phat trien &roc dung d6 thcrc hien cac du, an du tu, phat trien doanh nghiep va b6 sung von dieu I cho doanh nghiep duvc trIch tOi cta 30% tren mut Iç nhuan trong nam theo Nghl dinh s6 91/2015/ND-CP ngay 13 thang 10 nem 2015 Qua Chinh phi).

(**) Qu9 di/ frit bat buOc duvc tdch lap veri myc (Itch b6 sung van glee le va dam bao kha nang thanh toan ca Cong ty. Ti le (Iwo trich lap c6a qu9 cl‘r fru, bat buOc bang nam phan tram (5%) VI nhuan sau thue hang nam, va so do Mida bang mireri phan tram (10%) von dieu theo Nghj dinh sO 73/2016/ND-CP ngay 1 thang 7 nam 2016 cua ChInh phO.

31

Cong ty CO ph5n Bac) hial rn Ng5n hang N6ng nghia' p B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiap theo)

18. DOANH THU PHI BAO HIBM

Kk nay VND

Kk tarot' VND

Phi bao hiern got 414.717.392.052 324.706.104.855 Phi bao hien? g6c 417.822.907.960 329.331.155.609 Cat khoan trim phi bao hietn gac (3.105.515.908) (4.625.050.754)

Phi nhan tai bao hi6rn 67.079.987 (361.831.710) Tang ph6ng phi Joao hiem gac va nhan tai bao hiern 64.112.971.889 33.153.550.379 Teing doanh thu phi bao him 350.671.500.150 291.190.722.766

18.1 Doanh thu phi bao hiem got

Logi hinh bac) hidrn Kkney Kflrucc VND VND

arc khoe va tai nan con nguti 300.620.879.063 894,443.769.063 Tai san va thiat hi 42.052.048.717 116.777.434.883 Hang hoa van chuyk 995.584.216 3.665.482.370 Hang kh6ng

Xe ca giOi 59.941.207.147 195.817.205.377 Chey n6 10.903.090.711 21.061.078.880 Than tau va TNDS cht) tau 2.846.613.227 10.356.740.568 Trach nhiam 25.074.684 239.738.362 ROI ro tai chinh va rui ro tin dung

Thiat hal kinh doanh 190.643.153 N6ng nghiep 247.767.042 2.204.423.458 Tong Ong 417.822.907.960 1.244.565.872.961

18.2 Doanh thu phi nhan tai bac) him

Loaf hinh bao hi4in K$ 'nay KI truck.

VND VND

Silt khOe va tai nn can nguti

Tai san va thiat hal 67.079.987 (361.831.710) Hang hoe van chuyen

Hang khOng

Xe cot gial

Choy na

Than tau va TNDS thu tau

Trach nhiern

ROI ro tai chinh va iI ro tfn dung

Thiat hai kinh doanh

N6ng nghiap

Tang cOng 67.079.987 (361.831.710)

32

Cong ty CO phan Bao him Ng5n hang Nang nghi5p B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

PHI NHLPONG TAI BAO HIEM

Ky nay trurk

VND VND

Tong phi nhuyng tai bao higm Tang du, phong phi nhuyng tal baa hiem Tong Ong

19.1 T6ng phi nhtrprg tái bao hiem

17.958.571.744 1.897.202.745

10.358.810.808 94.088.579

16.061.368.999 - 10.264.722.229

Lopi hinh bac hithn KY nay Ky trutrc VND VND

Say kh6e va tai nal, con nguti 3,043.080 159.600 Tal san va thigt hal 7.223.333.617 4.722.337.058 Hang boa van chuyen 590.326.668 431.266.329 Hang khOng Xe ca gial 499.653.401 407.991.567 CM)/ no 7.590.210.736 3.688.767.173 Than tau vá TNDS chil tau 1.709.411.799 947.767.793 Trach nhigm 8.077.499 8.063.602 Rui ro tai chinh va ral ro tin dung Thigt hal kinh doanh 185.935.626 N6ng nghigp 148.579.318 152,457.686 T6ng Ong 17.958.571.744 10.358.810.808

HOA HONG NHIYONG TAI BAO HIENI lc/ nay truoc

VND VND

Hoa hong nhuyng tai bao higm 3.589.656.427 2.523.907.965 Hoan hoa h6ng, glam hoa hong Tang c6ng 3.589.656.427 2.523.907.965

20.1. Hoa heing nhusprg tai boo Nem

Loaf hinh bao higm Ky nay Kytruoc VND VND

SO,c khoe va tai (Ian con nguti 651.137 39.573 Tai sthn vã thigt hal 1.352.642.515 - 1.204.315.782 Hang hoa van chuygn 169.935.251 120.735.702 Hang khOng - Xe ca grad 137.400.779 113.342.061 Chay nO 1.531.812.477 832.432.170 Than tau va TNDS chi' tau 362.838.986 218.286.173 Trach nhigm 8.807.019 22.972.668 Rui ro tal chinh va riii ro tin dvng Thit 41 kinh doanh 21.873.667 N6ng nghigp 3.694.596 11.783.836 TOng Ong 3.589.656.427 2.523.907.965

33

C6ng ty CO ph5n Bo hiern Ng5n hang N6ng nghiap B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

21. TONG CHI BO' THLPONG BAO HIEM

l<2 nay VND

K9 trutyc VND

TOng chi lob thutng g6c va boi thutng nhan tai 80.288.591.929 68.189.878.842 - Chi b61thuong bao hiern g6c 80.061.878.872 68.040.974.136 - Chi bOi thutng &W M' Lao hiem 226.713.057 148,904.706

Cac khoan giam trip (Thu dal nguti thir ba boi hoan, thu hang Ca xi) I boi thutng 100%) 2.000.000 3.104.600

Thu b6i thutng nhuvng tai bac) hiern 865.253.110 1.605.827.973 Tang/(giam) dkr phOng b6i thuting bao hiern goc vã nhan tai bao hi6m 878.045.161 24.487.817.812

(Tang)/giam dkr phony bOi thutng nhuting tai bao hien 1.636.879.567 (1.334.340.581) Tong chi bei thutng bao hi6m 78.662.504.413 92.403.104.662

21.1 Chi phi 136i thvang bac) hiem g6c

Loaf hinh bao Nem 1(9 nAy 1(9 trithc VND VND

Sim khan va tai nan con nguti 56.093.504.463 45.492.969.380 Tai sari va thiat hai 1.297.113.131 1.421.987.062 Hang boa van chuy6n 76.979.617 Hang khong Xe glen 20.983.104.382 19.319.912.425 Chas/ n6 820.935.446 1.643.507.019 Than tau va TNDS 0110 tau 790.241.833 162.598.250 Trach nhiem ROI ro tai chinh ve rid ro tin dung Thiet hai kinh doanh N6ng nghlap Tong cOng 80.061.878.872 68.040.974.136

21.2 Chi beg thuting nhOn tai boo hiem

Loaf hinh btho hi6m 1(2 nAy Ky truific VND VND

Sire khan va tai flan con nguti Tai sari va thiet hei 226.713.057 116.864.136 Hang boa van chuyen Hang khOng Xe co, giCti Chay n6

Than tau ye TNDS chu tau 32.040.570 Trach nhiern

ROI ro tai chinh va rOi ro tin dung Thiat hal kinh doanh Nang nghiep

T6ng Ong 226.713.057 148.904.706

34

C6ng ty CO phan Eno hiern Ngan hang N6ng nghiep

THUYET MINH BAD CAO TAI CHINH (tiep theo)

21.3 Thu b6i thwang nhuvng tai bOo hien,

B09 - DNPNT

Lopi hinh bac) hi4in Ky nay truov VND VND

Sire kh6e và tai npn con ngistri Tai san ye thiet hpi 442.720.048 549.535.433 Hang hoa van chuyen Hang khOng Xe ca gi&i 46.566.975 50.835.113 Chase n8 93.252.318 924.158.302 Than tau vá TNDS chi) tau 282.713.769 81.299.125 Trach nhiem Rid ro tai chinh va rüi ro tin dung Thiet hpi kinh doanh N6ng nghiep

Tong cOng 865.253.110 1.605.827.973

CHI Pill KHAC HOAT DONG KINH DOANH BAO HIEM

Ky nay Ky truac VND VND

Chi hoa hong bao hiern 54.221.357.736 43.812.113.993 Chi khac hopt Ong kinh doanh bac) hiem 29.615.967.022 21.509.209.697

Chi Om clinh ton thdt 514.106.807 249.133.810 Chi hä try, khen the/ding va dao to rip' 16.849.728.030 12.689. 752. 190 Chi crAnh gia rill ro °Oa r76i tugng Oki hi4rn 10.909.091 17.809.091 Chic74phOnghnchArUirot6n thdt 122.020.000 Chi trich nap ado quSi PhOng chay chira chair, 8ao

hiam xe ca giai 212.014.599 185.266.581

Chi khac 11.907.188.495 8.367.248.025 Tong cOng 83.837.324.758 65.321.323.690

Chi khac bao gm cac khoan chi phi lien quan PSI hopt Ong khai thac bao hiern nhtr chi phi tier) khach...

DOANH THU HOAT DONG TAI CHINN

nay trutrc

VND VND

Lai chenh lach t9 gia 380.299 5.862.124 Lai tin g&i có kk hen 27.157.603.110 21.752.376.021 Lai lien thanh toan khOng k9 han 40.353.650 38.182.875 Tang cOng 27.198.337.059 21.796.421.020

35

Cong ty CO ph'en Be° hiern Ngen hang N6ng nghiep 809 - DNPNT

THUYET MINH BAO CAO TAI CHiNH (tiep theo)

24. CHI PHI HOAT DOG TAI CHINK

IV nay trutic

VND VND

L6 chenh 10ch t gia 9.594.201 Chi phi MO tyc phi ngan hang

5.899.726

4.036.577 Icing citing 5.899.726 13.630.778

CHI PHI QUAN LV DOANH NGHISP

Kk nay truoc

VND VND

Chi phi nhan vien Chi phi vat li0u Chi phi de ding van phdng Chi phi khau hao TSCD Thue, phi vale phi Chi phi dich vu mua ngoai

86.667.574.914 1.587.478.487

662.028.297 2.101.815.661 2.961,699.771 6.049.235.227

57.633.064.194 2.386.490.096

453.531.826 1.900.107.633 2.468.698.392 6.101.823.902

Chi phi du, phong nq phai thu kh6 doi - (260.209.402) r Chi phi bang tien khac 20.183.451.323 20.973.679.369 t TOng cOng 120.213.283.680 91.657.186.010

THU NHAP VA CHI PHI KHAC

nAy Kflrucc VND VND

Thu nhOp khac 60.032.226 244.286.367 Thu tip thanh 19 nhuvng ban TSCD, CCDC - 241.500.000 Thu nhap khac 60.032.226,00 2.786.367

Chi phi khac 20.346.044 600 Cac khoan phst vi pham hanh chinh 20.346.044 Chi phi khac 600 Thu nh4p khac thuin 39.686.182 244.285.767

THUE THU NHAP DOANH NGHIP

Thu6 su6t thue thu nhap doanh nghi0p ("thu 0 TNDN") áp dyng cho Gang ty nam 2019 bang 20% thu nhap chju thue (2018: 20%).

Cac bao cao thue cua C6ng ty se chiu sty kiem tie ctia ca quan thu6. Do viec áp dyng luat va cac qui dinh ye thue c6 the duvc giai thich theo nhieu cach khac nhau, so thue dLroic trinh bay tren bao cao tai chinh c6 the se bi they dói theo quyet dinh cuOi cOng cua ca quan thue.

36

Cong ty CO phAn Sao him Ngan hang N6ng nghiep 609 - DNPNT

THUYET MINH SAO CAO TAI CHINN (tiep theo)

27.1 Chi phi thue TNDN

Ky nay Ky truOc

VND VND

Chi phi thue TNDN hien hanh Chi phi thue TNDN hoar, Isi Tang Ong

15.767.213.137 10.604.361.233

15.767,213.137 10.604.361.233

Thue TNDN hien hanh phai tra Cfuvc xac Orin clva tren thu nhap chiu thu e ca nam hien tat Thu nhap chu thue cue C6ng ty khac veri cl nhuan Sec bao cao trong bao cao ket qua hoat Ong kinh doanh vi thu nhap chju thue kh6ng bao gem cac khoan myc thu nhap chit' thue hay chi phi &rot kheu tit cho myc efIch tinh thue trong cac nam khac va cOng kheing bao gem cac khoin myc khOng phai chiu thue hay kh6ng cluvc khau trCr cho muc ditch tinh thue. Thu& TNDN hien hanh phai tra c0a C6ng ty Ciuvc tinh theo thue suet de ban hanh den ngay ket thOck5, ke Man nam.

Duti day la bang 661 chieu chi phi thue TNDN va ket qua cite lci nhuan Ice man trutc thue nhan vâi thue suet thue TNDN:

Ky nay VND

Ky truoc VND

Tang log nhuOn Re than &trot thue 78.770.719.640 52.976.806.163 Thu4 TNDN theo thue suet 20% áp dung cho COng ty 15.754.143.928 10.595.361.233 Cac khoan dieu chinh tang 13.069.209 9.000.000

Th0 lao HDTV 9.000.000 9.000.000 Phdt nOp ch*m thud 4.069.209

Tang chi phi thua TNDN phat sinh trong 89 15.767.213.137 10.604.361.233

28. Cac th6ng tin khac ve cat khoan myc ngoai Bang can c761 ke than

CHI TIEU Sd cuoi qu.9 SO Oh nâm

Hc.p &mg bao hiem chusa phat sinh trach nhiem (VND) 49.862.145.152 67.332.390.373 Ngoai te DO la M9 (USD) 95,48 95,48

37

GONG TV COP.

BAO

0

Cong ty CO ph5n Bao hiem Ng5n hang N6ng nghi5p 509- DNPNT

THUYET MINH BAD CAD TAI CHiNH (tiep theo)

29. DO' Lieu TU'aNG ONG

Mt s6 s6 riOu so sanh ten bao cao It.ru chuyen tier% tie flan, truck duct phan loal la' de phO hop voei viec trinh bay bac) cao tai chinh coa nam nay. Chi tiet nhu, sau:

Trich tCr bac) can hpu chuy6n ti6n to:

ma se pH( TIEU

01.2018

(Da trinh bay)

VND

Phan loai !di Q1.2018

TrInh bay la!

VND

01

02'

03

05

06

07

20

21

22

23

24

27

30

I. LVU CHU YEN TIEN TV HOATIDONG KINN DOANH

Tien thu tie ban hang, cung cep djch vy va doanh thu khac

Tien chi tra cho nguti cung cap hang hoe va tech vy

Tien chi tra cho nguti lso dOng

4, Thue thu nhep doanh nghiAp de nOp

116n thu khec fir hot Ong kinh doanh

Tien chi khac cho heat Ong kinh doanh

Luta chuyen tion thuan Ur hodt dOng kinh doanh

II. LLPU CHUYEN TIEN TO' MOAT DONG DAU TI?

1, Tien chi mua sim tal sin co dein

Ti6n thu tie thanh 19, nhyyng ban tai san th dinh vs cac tai sin dai hpn khac

Tien chi cho vay, mua cac ding cu no' tha don vj khdc

Tian thu h6i cho vay, ban lal cac Gong cu ric c0a don vj khec

Tien thu SiI cho vay, ce tot va lyi nhuen dupe chia LLPLI chuyan then thuan sip clang vho hoat Ong Pfau Ur

335.888.036985

(143.076.408.732)

(72.133.017.061)

(13.604.187.241)

120.849.047.335

57.560.537.732

285.484.009.018

-

241.500.000

(88.272.000.000)

25.000.000.000

10.308.744,800

(52.721.755.200)

(4.159.235.845)

(24.996.715.435)

586.154.185

13.604.187.241

(120.070.204.831)

(78.309.477.015)

(213.345.291.700)

-

213.345.291.700

-

in 3454291.700

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

(88.272.000.000)

238.345.291.700

10.308.744.800

160.623/38.500

r141/2/-

Ong Deo Duy Trung Ong Pharn Minh Tri Tinh Ph6 Phong Ka Toan Trutng Phang Ka toan Teing urn(16c Tai chinh Tai chinh

H61\101, Viet Nam

Ngay 20 thang 4 nam 2019

38