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Citing ty C phan Bao hi6n Ngfin hang Ming nghqp Thuy& minh bac) cal) tai chinh tiir 01/01/2016 c16n 31/03/2016 Mau B09 - DNPNT Cling ty C phn Bac) him Ngfin hang jsking nghiep Thuyet minh bao cao tai chinh cho kST quyet toán 01/0112016 den 31/03/2016 Dom vi bao cao Cong ty C phAn Bao him Ngan hang N6ng nghiep ("Cong ty") la mOt cong ty c6 phA.n duct lap tai Viet Nam theo GiAy phep Thanh lap va Hoat dOng,s6 38GP/KDBH 18 thang 10 nam 2006 BO Tai chinh cap lAn dAu va GiAy phep dieu chinh gan nhAt la 38/GPDC4/KDBH thang nam 2015 Hoat dOng chinh cüa Cong ty la kinh doanh dich vi bao hiem phi nhan tho, bao gôm cac nghiep vii ye bao hi8m gee, tai bao him, dau ttr tai chinh va cac hoat dOng khac theo quy dinh cüa phap luat Cong ty c6 Trii sâ chinh tai TAng 6, Tea nha chung cu 2911, Dtreng Hoang Dao Thay, Phterng Trung Hea, Qua.'n Cau Giay, Ha NOi Tai 31 thang 03 nam 2016, Cong ty c6 10 chi nhanh ten ca nu& (31/12/2014: chi nhanh) Co so' 114p ban can tai chinh a) Tuyen bO ve Wan thii Bao cao tai chInh duvc lap theo cac ChuAn mtrc Ke toan Viet Nam, Che dO Ke toan Doanh nghiep Via Nam, Thong ttr se 232/2012/TT—BTC 28 thang 12 nam 2012 BO Tai chinh ban hanh va htrong dAn ke toan áp ding dal \rod doanh nghiep bao hi8m phi nhan tho, doanh nghiep tai bao him va chi nhanh doanh nghiep bao him phi nhan tho mrac ngoai va cac quy dinh phap l c6 lien quan áp ding cho bao cao tai chinh Cac chuAn mrc va quy dinh phap 15, c6 the khac bia ten mOt s khia canh tong yell so veri cac nguyen the va chuan,rntrc k8 toan &rot thira nhan rOng rai cac quOc gia khac Do do, bao cao tài chinh dinh kern khon* nham nine dich phan anhe tinh hinh tai chinh, ket qua hoat dO'ng kinh doanh va cac luting ltru chuyen tien t theo cac nguyen tac va thong le k8 toan &Ivo thira nhan rOng rai i cac nu& va cac quyen tai phan khac ngoai pham vi Viet Nam Han nib., viec sir dking bao cao tai chinh khong nham danh cho nhang doi Wong sir ding khong duvc bia ve cac nguy8n tac, thit 41C va th6ng le ke toan Via Nam b) Co ser hrimg Bao cao tai chinh,trir bao cao ltru chuy'en tin te, duot lap ten co so don tich theo nguyen tac gia g6c Bao cao kru chuyon ti8n t duvc lap theo phtrang phap trkrc tiep c) K'ktoán e KS, ice toan nam cüa Cong ty la tir thang den 31 thang 12 d) Don vi den tê ke than Don vi tin t k toan cüa Cong ty la Deng Viet Nam ("VND"), ding la don vi tin t dugc sir citing cho mic dich lap va trinh bay bao cao tai chinh Cong ty CO ph'in Bao hiem Ngan hang Nang nghiep Thuyet minb bao cao tai chinh cho guy& toil) 01/01/2016 den 31/03/2016 Mau B09 — DNI3NT Ap dung Hu.Ong d'An Che d Ketoán Doanh nghi0 mofri ban hanh Ngay 22 thang 12 nam 2014, B6 Tai chinh ban hanh Thong ttr se 200/2014/TT-BTC Wang clan Ch e de Ke toan Doanh nghiep ("Theng tir 200") Thong tu 200 thay the cho quy dinh ye Che de Ke toan Doanh nghiep ban hanh theo Quyet dinh s6 15/2006/QD-BTC 20 thang nam 2006 va Thong ttr s6 244/2009/TT-BTC 31 thang 12 nam 2009 dm BO Tai chinh Thong ttr 200 c6 hieu Itrc sau 45 ke tir ky va áp dung cho ke toan nam bat du tir hoc sau thang nam 2015 Kt tir ugay thang nam 2015, COng ty dã áp dung phi hi t6 cac quy dinh cita Thong tir 200 Nhang thay doi quan tong chinh sach ke toan cüa Cong ty va cac anh hisOng den bao cao tai chinh cüa C6ng ty, duvc trinh bay cac thuyet minh Iãi tren c6 phieu (4(t)) Tom tit nhirng chinh sach kê toan chu yeu Sau day la nhang chinh sach k toan chit yeti &roc Cong ty áp dung viec lap bao cao tai chinh gala nien de a) Cac giao dich bang ngoai Cac khoan muc tai san va na phai tra c6 gee bang dan vj ti'en t khac VND dtrac quy di sang VND theo tY gia giao dich thtrc te Cac giao dich bang cac dan vj tien khac VND nam dtrgc quy dei sang VND theo t gia thkrc te tai giao dich Ty gia thkrc te áp dung cho cac giao dich bang ngoai dirge xac dinh nhtr sau: gia giao dich thtrc t6 mua ban ngoai te la ty gia hop deng mua ban ngoai Cong ty va ngan hang thtrang mai - TY gia giao dich thtrc t6 ghi nhan ng phai thu la ty gia mua ngoai t cüa ngan hang nai Cong ty nhan tien tir khach hang hoc di tac gia giao dich thtrc te ghi nhan ng phai tra la ty gia ban ngoai t cüa ngan hang nai Cong ty cltr kien toan khoan phai tra Doi vai cac giao dich mua sam tai san hoc cac khoan chi phi toan bang ngoai te, ty gia giao dich thkrc t6 la ty gia mua cüa ngan hang nai Cong ty thkrc hien toan Cac khoan muc tai san va no phai tra co gee bang dan,vi tien te khac VND &ivy quy dei sang VND theo gia giao dich thtrc te tai ket thuc nien de ke toan gia giao dich thtrc te danh gia lai cac khoan muc tien te co goc ngoai t tai lap bao cao tai chinh &rot xac dinh nhtr sau: D6i cac khoan mpc tien t c6 g6c ngoai te la tai san (tien mat va phai thu): diingg gia mua ngoai t cüa ngan hang thtrang mai nai Deng ty thtramg xuyen có giao dich tai ket the nien de ke toan Tien giri ngan hang bang ngoai t &ivy danh gia lai theo tY gia mua ngoai t cCia chinh ngan hang nai Cong ty girl tien hoc ma tai khoan ngoai te Di cac khoan tripe tien te co g6c ngoai te la nq phai tra: dang t gia ban ngoai t cüa ngan hang thtrang mai nai Cong ty thtreng xuyen c6 giao dich tai ket thim nien dO ke toan Tat ca cac khoan chenh lech t gia hi dodi duvc ghi nhan vao bao cao ket qua boat deng kinh doanh b) Tien va cac khofin firang throng tien Tin bao gem tien mat va tin giri ngan hang khong han Cac khoan ttrang throng tien la cac khoan du ttr ngan han co tinh, khoan cao, co the de dang chuyen doi met luvng tien xac dinh, khong co nhieu rcii ro ye thay doi gia tri \fa cluvc sir dung cho 'we dich dap irng cac cam ket chi tien ngan han han la cho mtic dich dAu W hay la cac muc dich khac c) Cac khofin du tir Cling ty Co phan Bao him Ngfin hang Nong nghfc'p Thuyet minh bat) cao_taishinh cho Icy quyet Man 01/01/2016 de-n-31I03/2016 Mau B09 — DNPNT Cie khoan dAu tu dirge phan dnh theo nguyen giá Du phong giam gid du tu 'Argo lap gidthi trirOng cüa khoan dau tir giam xuong thap hcrn nguyen gia hodc nu ding ty nhan dau tir bi 16 Sau khoan du phang dirge I.p, nu gid tri có the thu hoi cüa khoan dAu tu tang len thi khoan dir phong se dirge hoin nhap Khoan dir phong chi dirge hoan nhap pham vi cho gia trj ghi so dm cdc khoan dau fttr thong virgt qud gid tri ghi s6 cüa cdc khoan dau tu gia dinh kh8ng có khoan du phong nao dä dirge ghi nhan d) Cie khoan phai thu Cdc khoan phai thu khach hang va cdc khoan phai thu khae dirge phan dnh theo nguyen gid tilr di du phong phai thu MI6 doi Cdc khoan phai thu dirge xem xet trich lap du pheng rüi ro theo tu6i ng qua han cCa khoan ng hoc theo kin ton that co the xay tubing hqp khoan ng glum den han toan nhung to chirc kinh te lam vao tinh trang,pha san hoe clang lam thil tvc giai the; ngtrai ng mat tich, bo ton, clang bi ode co quan phat luat truy to, xet xir hoc clang thi hanh an hoe dA chet Di vai gag khoan phai thu qua han todn, C6ng ty ap citing mirc trich lap du phong theo hnOng dan dm Thong tu s6 228/2009/TT-BTC BO Tai chinh ban hanh thang 12 nam 2009 nhir sau: Thai gian qua Ilan Khong qud han hodc qua han cluai sdu (06) thang Tr teen sdu (06) thang den &raj m6t (01) nam Tr mOt (01) nam den cluoi hai (02) nam Tr hai (02) nam den dual ba (03) nam Tren ba (03) nam Mirc trich dkr phong 0% 30% 50% 70% 100% e) Chi phi hoa hng chtra Chi phi hoa hling cho boat d6ng kinh doanh bao hiem dig va nhan tai bao hiem dugc ghi nhan va phan b8 theo phuang phap trich lap du phang phi bao hiem chira dugc huang &rag trinh bay Thuyet minh 4(j) S6 du dm chi phi hoa hong chin phan 1)6 tai báo cdo phan anh chi phi hoa hong tuang Crng vài doanh thu phi bao him elu'a dirge huang Tai san cO dinh hint hinh (i) Nguyen gici Tai san c dinh hau hinh &pc the hien theo nguyen giá trir di gia tri hao mon luy ke Nguyen gia tai san c6 dinh hiru hinh bao gOm gid mua, thue nhap khau, cdc loai thue mua hang khong hoan lai va chi phi lien quan true tiep de clua tai san den vi tri va trang thai hoat d6ng cho miie dich sir dung cla du kien Cdc chi phi phat sinh sau tai san c6 dinh hUn hinh cid dna vao hoat d6ng nhu chi phi sira chil.a, bao throng va dai tu dirge ghi nhan vao bdo cdo ket qua hoat dOng kinh doanh nam ma chi phi phat sinh Trong ode truo.ng hgp có the chirng minh m6t cach rO rang rang cac khoan chi phi lam tang Igi ich kinh te tuang lai dir tinh thu dirge tir viec sir diving tai san c6 dinh hou hinh virgt teen mire hoat d6ng tieu chuan theo nhir danh gid ban dau, thi cdc chi phi dirge win hod nhir m6t khoan nguyen gid tang them cilia tai san eO dinh him hinh hao KhAu,hao dirge tinh theo phirang phap &tarn thang dua tren thOi gian tinh khAu hao trac tinh cUa tai san co dinh hau hinh Thoi gian htru ding ink tinh nhir sau: • Nha cira va vat kien true • May moc va thiet bi • Phirang tin van tai 25 — 30 nam — nam nam Cong ty Co phan Bao hiêm Ngan hang Nong nghqp Thuyet minh bfio cao tài chinh chn_likAplyt roan 01/01/201-6-din 31103/2016 • Thie't bi, dung cp quan • Tai san c6 dinh khac Mau B09 — DNPNT — nam nam Tai sin c6 dinh vo hinh (1) Quin sir dung cat vo thai Quyen sIr dỗing dat vo thed han duvc tha hi'en theo nguyen gia Nguyen gia ban du dm guy& sir dung dat bao gm gia tri cua quyen sir dung dat &Ivo ghi nhan Giay phep Dau tu va cac chi phi lien quan trkrc tip tài viac CO duvc quyen sir dung dat Quyo'n sir chtng dAt clia C6ng ty duvc sir dung vo thai hanvd do khong dtrc.n trich khau hao (h) Phan mdm may vi tinh Gia mua phan mm may vi tinh mai ma phan mm khong phai IA mOt b phan gan kat voi phan cling c6 lien quan thi dirge von hoa va hach toan nhtr tai san c6 dinh vo hinh Phan mm may vi tinh dtrac tinh khau hao theo phyang phap dtrong thang yang nam h) Cae khoan phai tra bao hiêmva cfic khoin phai tra khfic Cac khoan phai tra bao him va cac khoan phai tra khac the' hien theo nguyen gia i) Do phOng MOt khoan dtr phong duvc ghi nhan nu, kat qua dm mOt sir kin qua khir, C6ng ty co nghia vu phap hi'an tai hoc lien dai có the trac tinh mOt each dang tin cay, va chac chan se lam giam slit ode li ich kinh te Wang lai de toan ode khoan net phai tra nghia vu Khoan dkr pitting dtroc xac dinh bang each chiet khau dong tien dtr kien phai tra tuung lai vài t5, l chiet khau trtrac thue phan anh danh gia caa thj trtrang a thai diem hien tai ye gia tri thai gian cUa tien va rüi ro cu the clia khoan ng j) Dkr phong nghib vi Dkr ph6ng nghiap vu dtrot lap theo cac quy dinh va Inrang dan Th6ng tu sO 125/2012/TT-BTC BO Tai chinh ban hanh 30 thang nam 2012 htrang dan cha d tai chinh áp dung vOi cac doanh nghiap bao hiam, doanh nghiap tái bao hiem, doanh nghiap moi giói bao hiem va chi nhanh doanh nghiap bao hiem phi nhan tho ntrac ngoai ("Thong tu 125") Phtrang phap lap Ar phang va cac gia dinh dung tinh dkr phong nghiap vu elm m6i loai san pharn dA dtrac BO Tai chinh phe duyat san pham dtrac phat hanh Du phong nghiap viii cüa Gong ty bao gm: Dy phimg chtra duvc twang Do phong phi clura duvc twang la khoan dr phOng cho phan doanh thu chtra dtrac Inrerng tai bao cao dtrac hach toan mOt khoan no phai tra bang can dOi ke Wan Dtr phOng phi chua dtrac lwang duvc tinh theo phtrang phap trich lap theo t la phan tram dm tOng phi cac loai hinh bao hiem van chuyen hang Ma dtrac tinh bao hiem Mire trich lap Mr phong phi doi bang 25% mire phi gia lai nam va bang 50% aide phi gill' lai nam dOi vOi cac loai hinh bao hitm khic Ging ty CO phfin Bac) hiem Ngfin hang Yong nghib Thuyet minh bao cao_ tai chinhchok quyet loan 01/01/2016 den 31/03/2016 (h) 1VIAu B09 — DNPNT Drphbng bid durang Dv phang bei thuOng bao gem dtr phOng bei thlrerng cho cac yeu cu doi bei thew chtra dtrgc giai guy& va cho cac ton that dã phat sinh thu6c trach nhi8rn bao hiem nhung chtxa th6ng bao a Cac you eau doi bei thuOng chua dupe giai guy& la khoan tin dupe trich lap toan chi phi trot tinh cuei ding cho cac yeu cu dai bois thuong da phi sinh va duvc thong bao thuOc phan trach nhi'em tru6c lap bao cao, trir di khoan lien da toan cho cac yeu cau dOi bôi thttemg Dkr phOng boi thuang chtra dirge giai quyet dupe trich lap theo timg ho sa you cau doi boi thming Cac yeu cat' doi bei thuong cho "cac Jen that da phat sinh thu6c trach nhi8rn bao him nhung chtra then& bio" ("IBNR") la cac yeu cau doi b6i thuong dä phat sinh cac kj, ka toan hi8n tai hoc cacic5, ke toan trugc, nhtrng chtra dugc thong bao cho cong ty bao hiem hoac ding ty tai bao hiem tai thoi diem ket thuc nien de ke toan Dtr phong cho IBNR duvc tinh bang 3% tong so phi bao hiem gift lai nam tai chinh thu6c trach nhi'em cüa Cong ty theo Cong van phe duy8‘t s6 17755/BTC-QLBH 24 thang 12 nam 2012 dm B6 Tai chinh ("Cong van 17755") (iii) Lephèng dao dOng Ian Theo Chuan mtrc K toan Vi8t Nam se 19 - Hop cl"dng Bac hi'dm ("VAS 19"), cac khoin bei thuang kha thi theo hop dong khong ton tai tai lap bao cao khong can thiet phai lap dtr phong Tuy nhien, COng ty trich lap dtx phong dao Ong Ian theo huang clan tai Nghl dinh s6 46/2007/ND-CP Chinh phil ban hanh 27 thing nam 2007 quy dinh ale M tai chinh Mi doanh nghi8p bao hiem va doanh nghi8p m6i giai bao him ("Nghi dinh 46"), Thong ttr 125 va C6ng van 17755 Dv phong dao Ong Ian dupe lap a Mik 1% tren mirc phi bao hiem gi lai cfla tat cá cac nghi8'p vv Ban Tong Giam doe thiet lap cac ty 18 dtra tren s6 th6ng k8 khu vtrc cüa linh vtrc chuyon mon va tin ttramg rang day la ty 18 hop 15, Mi vai C6ng ty k) Cac khoan my tiem tang C6ng ty phai tuan thu cac quy dinh v kha nang toan va dä tuan thu toan 136 cac quy dinh ve kha nang toan Kh6ng c6 khoan ng tiem tang nao lien quan den vie khong tuan thil hay thieu tuan thi cac quy dinh 1) Kim tra tinh day dfi cfia khoan my bao him Tai thi diem ket th6c mi kY bao cao,,Cong ty danh gia vi8c ghi nha.n cac,khoan ng bao hiem va kiem tra tinh day du dm cac khoan ng bao hiem theo quy dinh cüa Chuan mtrc KO toan Vi8t Nam so 19 —1-1973 (Icing bcio hiem de xac dinh xem ve mat tong the HO dtr phong boi thuong va cac chi phi khai thac eh& phan bo c6 Ign hon di,r phong phi chtra dupe huong hay khong Vic kiem tra dupe thvc hi8n bang each trOc tinh gia tri,hi8n tai eUa cac luong tien phat sinh Wong lai theo hop dong bao hiem sau xet den thu nhap dau ttr dtr kien cüa cac tai san lien quan tai cac khoan mvc dr phong nghi8p vv Wang (mg N8u cac trot tinh cho thay gia tri ghi s6 eOa khoan dtr phang phi chua dugc Inrong la kh6ng du, thi s6 thieu ht sO dirge phan anh vao bao cao ket qua hoat Ong kinh doanh bang each trich lap khoan dtr phong cho tinh day du ctla cac khoan ng m) Quy dty frit bat buclic Quydi,r till bat buec dupe trich tir Igi nhuan sau thue thu nhap doanh nghi8p theo tY 18 la 5% cho tói bang 10% mirc yen dieu 18eüa C6ng ty a Ong ty Ca phan Bao hiem Ngfin hang Nang nghib Thuyet minh him ea() tai chinh cho quyet than 01/01/2016 den 31/0312016 Mill B09 - DNPNT Vic phan ph6i loi snhuan se Dai h6i &mg c6 dong quye't dinh theo d nshi cüa Hi &On* Quan tri Tuy nhien, theo Dieu le dm Cong ty, Hi dong Quan tri c6 the toan co tire giira nam neu xet thay viec chi tra phi' hop vai kha nang sinh 16i dm Cong ty n) K quy bao him C6ng ty phai k guy bao him bang 2% On phap dinh Khoan k guy nay, &roc Wang lai theo thea thuan vol ngan hang ma tai khoan ky qu'y dat tai va duvc thu hoi cham dirt hoat d6ng Tien 14 qu'y chi duvc scr dung di dap irng cac cam kk d6i vai ben mua bao him kha nang toan bi thieu hut va phai duvc B6 Tai chinh chap thuan bang van ban Cong ty khong duvc phép nit khoan ky quy cho den cham dirt boat d'6ng kinh doanh hoc c6 sr chap thuan truac dm B6 Tai chinh Tuy nhien, C6ng ty van duvc huang lai tren khoan k quy bao dam va c6 the rat tiSn lai bat nao o) Thue Thue thu nhap doanh nghiep tinh tren lgi nhuan cCa kY bao gm thus thu nhap hien hanh va thus thu nhap hoan lai Thue thu nhap doanh npiep duvc ghi nhan bao cao ket qua boat d6ng kinh doanh nrai trir twang hop c6 cac khoan thue thu nhap lien quan den cac khoan mvc dugc ghi nhan thang vao vOn chO sa htiu, thi cac thue thu nhap cling throe ghi nhan thang vao von chC so him Thus thu nhap hien hanh la khoan thus diu kin phai n6p dtra tren thu nhap chiu thuel kY, sir dung cac mire thue suat co hieu Luc tai ket thirc nien d6 ke toan, va cac khoan dieu chinh thue phai n6p lien quan den nhang ky truck Thus thu nhap hoan lai duvc tinh theo phuang phap bang can d6i k toan cho cac chenh lech tam thoi girra gia tri ghi so cho mix dich cac bao cao tai chinh va gia tri sCr dung cho mtic dich tinh thue ccia cac khoan awe tai san va no phai tra Gia tri cOa thue thu nhap hoan lai dugc ghi nhan dira tren cach thirc du kien,thu hoi hoc toan gia tri ghi so dm cac khoan muc tai san va nỗ phai tra sir dung cac mire thue suat CO hieu ltrc hoac ca ban c6 hieu luc tai ket thee nien d ke toan Tai san thuel thu nhap hoan lai chi duvc ghi nh'an pham vi chic chin co dQ lai nhuan tinh thuS tuang lai de tai san thue thu nhap c6 the sir dung dugc., Tai san thue thu nhap hoan lai duvc ghi giam pham vi khong chac chan la the li ich ve thue lien quan se- sir dung duoc p) Ghi nh4n doanh thu phi bac) hiem Doanh thu phi brio hiint gac Doanh thu phi, bao him duvc ghi nhan theo cac quy dinh Nghi,dinh 46 va Th6ng tu 125 Doanh thu phi bao hiem duvc ghi nhan dra ten tinh hieu ltrc cCa cac hop &mg bac) hiem (khi rCii ro dugc bao hiem) hoac nhan &roc ban toan v tai bao hiem tir cac cong ty nhuvng tai bao hiem Phi bao hiem bao Om phi bao hiem dã den han n6p nhung chua thu &roc va khong bao Om phi bao hiem tra tru&c Trong twang hop rOi no dã dugc hCiy bo va hoan tra phi bao hiSm,la can thiSt, doanh thu phi bao him da ghi nhan dugc dieu chinh bang each trir so tien hoan phi bao hiem phat sinh mOt each phii hop (it) Doanh thu nghi'ep vy trii brio Nam Nhuvng tat bcio hie'm Phi nhugng tai bao hiem theo cac hop d6ng tai bao hiem co dinh va tai bao hiem tam thai duvc ghi nhan doanh thu phi bao hiSm g6c nam pham vi th6a thuan hop dtmg nhuong tai bao hiSm duoc ghi nhan Ong ty CO phiin Bao him Ngfin hang Ming nghib Thuyet minh ban can tai chinh cho quyet WU 01/01/2016 din 31/03/2016 Mau B09 — DNPNT Khoan thu hi tr nhugng tai bao him dugc ghi nhan c6 bang chirng hin hau v vic phat sinh trach nhirri dm ben nhan tai bao hiern Doanh thu hoa h6ng nhugng tai bao him dugc ghi nhan bdo cao kk qua kinh doanh theo phuung phap trich lap dtr phang phi chtra dugc htron dtrgc trinh bay tai Thuyet minh 4(j)(i) S6 dtr hoa hong nhugng tai bao hiem chtra dugc hdyng tai bao cao phan anh doanh thu hoa hong Wang irng vài phan phi chtra dugc Hoa h6ng theo Igi nhuan nhugng tai bao him dugc tinh toan va ghi nhan theo cac cong thirc va cac diet' khoan dirge xic dinh twat cdc hgp dOng tai bao hiem c6 dinh va tai bao hien' tarn thgi Khoan hoa hong theo lgi nhuan khong dugc ghi nhan net' nhtr CO nhang yeu to khong chac chan tong yeu lien quan tói kha fling thu hoi cac khoan phai thu IVkin tai bew him Doanh thu va chi phi ngoai trir chi phi hoa hong lien quan den nhan tai bao hieAm dugc ghi nhan !chi nhan dirge ban toan ye tai bao hiem tir ben nhirgng tai bao hiem Tai lap bao cao, cac khoan doanh thu va chi phi lien quan den ode khoan nhan tai bao him ma ben nhtrgng tai bao hiêm chtra giri ban toan ye tai bao hiem &roc trac tinh dtra tren s6 HO thong ke va s6 lieu trac tinh cüa ben nhtrgng tai bao hiem Chi phi hoa hOng nhan tai bao hiern cluvc ghi nhan theo chinh sach ke' toan cluvc trinh bay tai Thuye't minh 4(j)(i) TMn 1111 Doanh thu dugc ghi nhan tin rai phat sinh tren co s& dOn tich (co tinh dn led tiro ma tai san dem lai) trg kha nAng thu h6i tin IAi khong chac chin (iv) C6 trie Doanh thu dugc ghi nhan quy& dtrgc nhan khoan toan c6 tire bang tin cüa Ding ty dirge xac lap Co tiro bang c8 phieu,va cac co phieu thtrang nha.n &rot kh8ng dirge ghi nhan la thu nhap ctia C6ng ty ma chi dirgc cap nhat so ltrgng co phieu ten danh aid dau fir cCia Cong ty q) Chi phi bOi thuirng bao him Chi phi b6i thugng duct ghi nhan bao cao kt qua hoat Ong kinh doanh cac sir kin dtrgc bao hiem xay Chi phi boi thtrgng/chi phi giam djnh ton that dirge ghi nhan kj, dtra teen s8 tien boi thdmg ix& tinh cuoi ding va cac chi phi giam dinh ton that c6 lien quan Cong ty thtrang xuyen soat lai cac ithc tinh chi phi b6i thugng va chenh lch girra cac trac tinh N4s s6 tien b6i thirgng phai tra va so tier] thtre phai toan b6i thlrgng bao him dugc ghi nhan bao cao ket qua hoat Ong kinh doanh kj/ ma cac trac tinh bi thay doi hay cac khoan toan dirge thtrc Do do, cac khoan chi phi b6i thtrgng kj, k toan bao gm cac khoan da toan kj, k toan lien quan den cac you cau doi b6i thirgng phat sinh kj, do, cac khoan dtr phOng cho yeu cAu doi b6i thubrig chtra dirge giai quyet hoac phat sinh nhirng ohm dtrgc thong bao (IBNR) tai th6i diem ket thiic kj, ke toan va cac diet' chinh kj, hin tai doi vgi cac khoan dtr ph6ng cho cac yeu cau dal boi thirgng phat sinh cac kj, ke toan twat mang sang Cac khoan thu hi u'ac tinh tir tai san t6n that da dugc b6i thugng hoc tir thu dei ngtrgi thir ba b6i hoan, dirge danh gia theo gia tri trac tinh c6 the thtrc hin dirge va dirge ghi giam cho cac khoan ng phai tra cho cac yeu cau doi boi thirgng chtra giai quyet Cong ty Co phan Bao hiem Ngfin hang Nang nghiep Thuyet minh bao cao tai chinh cho ky quyet Wan 01/01/2016 den 31/03/2016 r) Nth B09 —DNPNT Chi phi khai thac Toan b6 chi phi khai thac bao him ngoai trir chi phi hoa h6ng tir viec phat hanh mai hoc gia han h9p &mg bao hiem dirge ghi nhan vao bao cao ket qua hoat d'9ng kinh doanh phat sinh s) Cac khoin Wan thue hot clang Cac khoan toan thue hoat d'Ong duvc ghi nhan bao cao ket qua hoat dOng kinh doanh theo plurang phap &rang thang diya vao thai han cüa h9p don thue Cac khoan hoa hong di thue &rot ghi nhan bac cao ket qua boat dOng kinh doanh nhu IA mOt b6 phan hop thAnh cüa tOng chi phi thue t) Lai teen ca phieu C6ng ty trinh bay lai ca ban tren c6 phieu (EPS) cho cac,c6 phieu ph6 thong Lai co ban tren c6 phieu throe tinh bang cach lay iai hoc 16 thu0c,ve co (tong thong dm Cong ty sau dä trich quy khen finking ph6clai chia cho s6 Wong co phieu thong binh quan gia guy& liru hanh nam u) Cac ben lien quan Cac ben duct coi IA ben lien quan cüa Cong ty nu mOt ben c6 kha nang, tire tip hoc gian tip, kiem soat ben hoc gay anh huong clang ke tai ben viec cac quyet dinh tai chinh va hoat Ong, hoc C6ng ty va ben ding chiu sir kiem sok chung hoc anh htrang dang ke chung Cac ben lien quan c6 the IA cac cong ty hoc cac cá nhan, bao gOm ca cac vien gia dinh than can dm cac ca nhan hoc coi IA lien quan Cac cong ty lien quan bao g6m cac nha du th, cac cong ty va ding ty lien ket c6a cac nha dAu tir Tin va cac khoan ttrong throng tin 31/03/2016 VND Tien mat tai quy Tien gCri ngan hang Cac khoan Wang &rang tien (i) (i) 2.028.432.681 72.912.480.570 284.225.291.700 359.166.204.951 31/12/2015 VND 3.125.314.411 41.639.330.467 38.000.000.000 82.764.644.878 Day IA khoan tin geri c6 han dtrai thang va cac h9p d6ng tin gcri c6 thai han dao han dtrai ba thang tinh den 31/03/2016 bang VND tai cac chi nhanh cCa Ngan hang Ming nghiep va Pith trien N8ng th6n Viet Nam ("Agribank"), farang iai suât nam tir 4% den 6% (31/12/2015: tit 4% den 6%) Cac khoin du ttr tai chinh ngan htn 31/03/2016 VND Tien giri c6 kjf haii tai Agribank (i) 642.000.000.000 642.000.000.000 31/12/2015 VND 631.725.291.700 631.725.291.700 Cling ty Co phAn Bao him Ngan hang Nong nghifto Thuyet minh bao cao tai chinh cho guy& toil' 01/01/2016 den 31/03/2016 Mau B09 — DNPNT (i) Bao grn the khoan tin gni c6 IcS/ han tern thang, c6 theri Ilan lai tinh den 31/03/2016 dirOi 12 thang bang dOng VND tai cac chi nhanh cOa Agribank Lai suat nam tir 4% den 7,5% (31/12/2015: tir 4% den 7,5%) Phai thu ciia khach hang Phai thu tn hoat Ong bao him g9c Trong do: + Phai thu cita ben mua bao hiem + Pida thu cita dal 1), bao hieni + Phai thu cüa cac doanh nghiep tham gia ddng bao hieern Phai thu tir hog dOng nhan tai bao hiem , Phai thu tfr hoat d9ng nhuvng tai bao hiem Phai thu tn hoat Ong tai chinh 31/03/2016 VND 31/12/2015 VND 21.746.882.482 17.890.749.547 19.741.388.275 1.037.642.351 967.851.856 1.528.404.151 9.093.912.528 32.932.166.658 16.935.868.376 18.050.733 936.830.438 2.445.934.903 9.194.117.815 21.532.576.239 65.301.365.819 51.063.378.504 Cac khoin phai thu khfic 31/03/2016 VND Tien mua c phieu (i) Cac khoan phai thu khac (i) (ii) 31/12/2015 VND 18.025.000.000 1.450.855.105 18.025.000.000 1.194.199.012 19.475.855.105 19.219.199.012 The hien khoan tin mua c9 phieu tai Cong ty cho thue tai chinh I — Ngan hang Ming nghiep va Phat trier' Nong thon Viet Nam ("ALC1") Hien tai, ALC1 dang gap van de ye khoan va ket qua hog Ong kinh doanh bi lo nen qua trinh co phan hoa bi tam hoan ALC1 dã xac nhan kholn dat coc nam so du tai khoan Co phan boa cüa ALC1 tai Ngan hang Nang nghiep va Phat trien Yong thon Viet Nam Chi nhanh Thang Long va dQi co quyet dinh chinh thirc cua Thu ,tu.orig Chinh phd ye viec c6 phan boa ALC1, ALC I ,se thong bac) cho C6ng ty ve viec tra lai so tien mua co phial hay tiep tic co phan hoa ALC1 Ban Tong Giarn doe da danh gia va tin tuong khong c6 ton that nao clang ke can phai lap dtr pheng cho khoan phai thu Dii phong phai thu ngAn h#n khó doi Bien dOng dkr pheng cac khoan phai thu khó doi kSi nllir sau: 31/03/2016 VND 31/12/2015 VND SO du dau kjf Dn• ph6ng trich lap kS/ (Thuyet minh 27) SO du cuoi kS, 4.284.232.084 404.886.816 4.689.118.900 4.689.118.900 6.742.139 4.695.861.039 10 Cong ty Co phAn Bao him Ngfin hang Ming nghqp Thuyet minh bac, cao tai chinh cho kY quyet toan 01/01/2016 den 31/03/2016 Cac khoan phai thu dài h#n 31/03/2016 VND Ky guy/ bao hirn b'at buOc (i) Phai thu dai han khac (i) Mau B09 — DNPNT 31/12/2015 VND 6.000.000.000 286.968.670 6.000.000.000 243.968.670 6.286.968.670 6.243.968.670 Theo quy (link COng ty dal tri mOt khoan ky quy bdo him bat buOc Wang ixng vai 2% vo'n phap dinh (von phap dinh la 300 ty VND) Khoan kY qu5i bang VND tai Agribank va läi slat nam tit 9% an 11% (ram 2014: tix 9% an 10.5%) 11 Cong.ty C phan Bao him Ngfin hang N, nghqp Thuyet minh bao cao tai chinh cho k57quyet toan 01/01/2016 den 31/03/2016 10 Mau B09 — DNPNT Tai sfin coc dinh him hinh Kji tie 01/01/2016 cljn 31/03/2016: Nha cira v4t kien true VND Nguyen,gia So dir dau nam Tang narn Giam tong Warn SO du cuOi nam 71.782.807.963 Phtrang tin v'Un tãi VND Thi'et bi dung cu quan15, VND 21.969.862.030 6.459.951.902 71.782.807.963 Gia tri hao mon My ke So dir dau Warn Khau hao nam So' du cuo'i ram Gia tri lui SO dtr dau nam So du cuoi nam TSCD khic VND TOng cOng VND 103.676.959.945 89.000.000 21.969.862.030 6.459.951.902 3.464.338.050 89.000.000 3.553.338.050 9.144.855.576 727.838.355 9.872.693.931 13.030.888.635 570.203.677 13.601.092.312 6.184.139.382 28.035.766 6.212.175.148 2.595.477.790 207.240.833 2.802.718.623 30.955.361.383 1.533.318.631 32.488.680.014 62.637.952.387 61.910.114.032 8.938.973.395 8.368.769.718 275.812.520 247.776.754 868.860.260 750.619.427 72.721.598.562 71.277.279.931 103.765.959.945 12 Cong ty CO phan Bio him Ngfin hang Nohg nghib Thuyet minh bao cao tai chinh cho ky quyet than 01/01/2016 an 31/03/2016 Mau B09 - DNPNT Nani ke't tlnic 31 timing 12 nam 2015: Nha cfra va v4t Wen true VND Nguyen, gia So dtr dau Warn Tang nam Giam nam SO du cuOi nam Gia tri hao mon lily ke SO dtr dau nam Khau hao nam S6 dtr cu6i nam Gia tri 10 SO du dau nam S6 dir cueii nam Phtrung tien v4n tai VND Thitt bi dung cu quan ly VND TSCD khac 'VND TOng cng VND 71.782.807.963 19.340.907.484 2.628.954.546 6.305.860.993 154.090.909 3.414.138.050 50.200.000 100.843.714.490 2.833.245.455 71.782.807.963 21.969.862.030 6.459.951.902 3.464.338.050 103.676.959.945 6.233.502.160 2.911.353.416 9.144.855.576 10.842.401.190 2.188.487.445 13.030.888.635 4.817.309.283 1.366.830.099 6.184.139.382 1.776.932.184 818.545.606 2.595.477.790 23.670.144.817 7.285.216.566 30.955.361.383 65.549.305.803 62.637.952.387 8.498.506.294 8.938.973.395 1.488.551.710 275.812.520 1.637.205.866 868.860.260 77.173.569.673 72.721.598.562 13 Man B09 - DNPNT Cong ty C phin Bio him Ngfin hang Yong nghi0 Thuyet minh bao cao tai chinh cho quyet toan 01/01/2016 den 31/03/2016 11 Tai sin cO dinh vo hinh KY tit 01/01/2016 d'en 31/03/2016 Phil' mm may vi tinh VND Nguyen gia 3.790.507.325 So du dau kS, Tang lcS1 Gam IcS/ Tong Ong VND 60.047.582.108 100.000.000 63.938.089.433 60.047.582.108 100.000.000 63.938.089.433 So' 3.790.507.325 Gia tri hao mon Iuy ke S6 du dAu kj, Khali hao kSt S6 du cu6i kj, 2.050.872.174 223.234.695 100.000.000 2.150.872.174 2.274.106.869 100.000.000 2.347.106.869 Gia tri 10 S6 du (14 kj, SOdi.r cuoi kj, 1.739.635.151 1.516.400.456 Nam ldt thew 31 thong 12 nam 2015: PhAn mm may vi tinh VND Nguyengia 2.811.690.962 S6 du dau nam Tang nam 978.816.363 Giam kj, 12 TSCD vô hinh khic VND Quyen sir dung dit VND 61.787.217.259 61.563.982.564 60.047.582.108 60.047.582.108 A Quyen sir dung dit VND TSCD ye hinh khfic VND TOng cOng VND 45.776.582.108 14.271.000.000 100.000.000 48.688.273.070 15.249.816.363 60.047.582.108 100.000.000 63.938.089.433 S6 du cu6i nam 3.790.507.325 hao men lily ke dau nam SO Khau hao nam SO du cuiii narn 1.344.372.263 706.499.911 100.000.000 1.444.372.263 706.499.911 2.050.872.174 00.000.000 2.150.872.174 Gia tri lai SO du dau nam SO du cuoi nam 1.467.318.699 1.739.635.151 45.776.582.108 60.047.582.108 47.243.900.807 61.787.217.259 Cac khoan dau ttr chtimg khoin dai 114n 31/03/2016 VND DAu fix chirng khoan dai han - Co phau - Ti61 girt CO 19) hgn tren 12 Mang (i) 58.302 1.000.000.000 1.000.058.302 31/12/2015 VND 58.302 228.000.000.000 228.000.058.302 14 Mau B09 - DNPNT Cong ty C plan Bao him Ngan hang Non ngh4 Thuyet minh bat) cao tai chinh cho ky quyet toan 01/01/2016 den 31/03/2016 (i) c6 kY flan ten 12 tháng tai Ngan hang 'Ming nghi'ep va Phat trien Ming than Viet Day la khoan tin Nam lãi suAt nam duvc hirOng tir 5% den 6.5% 13 Phai tra cho ngtriri ban Phai tra hoat dOng bao him g6c Trong do: + Phai trci bai thieemg bao hiem + Phai tra hoa heing bcio hiem + Phcii tra ye chi giam clinh ton thcit + Phai trci ye chi de phong han che ton thcit + Phai tra h6 tro• khen thwang dail), + Phai trci doanh nghiep tham gia ciOng bao hiem + Phai trci khac Phai tra hoat dOng nhuvng tái bao hiem Phai tra ye hoat dOng nhan tai bao him Phai tra khac 14 31/12/2015 VND 44.288.327.692 16.304.641.662 11.151.097.028 20.757.001.738 139.508.000 233.118.194 8.366.006.055 1.876.050.171 1.765.546.506 32.658.717.322 619.924.352 675.416.000 78.242.385.366 7.172.541.128 2.891.877.621 231.746.279 360.518.316 2.903.432.042 1.942.540.425 801.985.851 29.160.932.307 1.638.765.829 303.161.513 47.407.501.311 Thue va cac khoan phai nip Nha nuov Nam thcing ket thuc 31 thong 03 nam 2016 SO du t#i 1/1/2016 VND Thue gia tri gia tang Thue thu nhap doanh nghiep Thue thu nhap ca nhan Thue thu nhap dai lY Thue khac 15 31/03/2016 VND SO Oat sinh VND dA nOp VND SO du tni 31/12/2015 VND 2.205.863.847 5.977.353.256 250.009.716 263.581.349 6.244.931.087 5.477.221.764 3.460.764.435 93.074.289 35.825.911 (6.291.762.331) (5.977.353.256) (2.634.461.932) (109.482.017) (34.852.500) 2.150.032.603 5.477.221.764 1.076.312.219 247.173.621 973.411 8.696.808.168 46.373.648.449 (15.113.912.036) 8.951.713.618 Cac khoan phai tra phai nOp ngin h#n khac 31/03/2016 VND Bao hiem xä hi Bao hiem y te Kinh phi ding doan Phai tra Icy q! 15/ kY cuvc ngan han Bao hiem that nghiep CO tfrc phai tra Phai tra khdc 130.748.537 12.309.863 313.356.196 9.465.190 1.089.052.000 2.760.555.791 4.315.487.577 31/12/2015 VND 98.858.396 2.713.176 208.108.485 1.000.000 4.196.925 1.109.852.000 6.564.894.267 7.989.623.249 15 Mu B09 - DNPNT Ging ty C NIL' Sao him Ngfin hang Ming nghib Thuyet minh bao cao thi chinh cho k quyet toan 01/01/2016 den 31/03/2016 16 VOn chit so' heu a) Cac Ci dong lon dm Cling ty 31/03/2016 VND Ngan hang Nang nghiep va Phat trien Ming thon Viet Nam Tong Cong ty Co phan Tai bao hiem Quec Oa Viet Nam Cac co clang ph6 thong 31/12/2015 VND 195.000.000.000 51.32% 195.000.000.000 51.32% 32.000.000.000 153.000.000.000 380.000.000.000 8.42% 32.000.000.000 40.26% 153.000.000.000 100.00% 380.000.000.000 8.42% 40.26% 100.00% ltrong 31/03/2016 SO luvng c6 phieu ph6 thong dã phat hanh cong chung SO krong c phieu phO thong mua lai SO ltrong c6 phieu thong dang ltru hanh 38.000.000 1.158.200 36.841.800 31/12/2015 38.000.000 1.158.200 36.841.800 C phik ph6 thong có menh gia la 10.000VND/c6 phieu Mi c6 phieu ph th6ng Wang irng vài mOt phieu bieu quyet tai cac cuOc hop c6 Tong cüa Cong ty Cac co &mg &roc nhan co's tiro ma Cong ty cOng be vao tirng thoi diem Tat ca CO phieu ph6 thong deu có Mir tr tru tien ram d6i vài tai san can lai cua Cong ty 16 Cong ty Co phAn Bao hirn Ngfin hang Nong nghib Thuyet minh bao cao tai chinh cho ky quyet toan 01/01/2016 den 31/03/2016 MAu B09 — DNPNT 17 Doanh thu phi bao him Q1-2016 VND Phi bao him g6c Bao hiem ngtreyi Bac) hiem tai san va k'y thuat Bao hiem hang hod Bao hiem xe ca giói Bao hiem chay no , Bao hiern tau thuyen Bao hiem trach nhiem Bao hiem thiet hai kinh doanh Bao hiem Wong nghiep Cac khoan giam trir phi bao hien] gtic Bao hiem ngtrai Bao hiem tai san va k thuat Bao hiem hang hod Bao hiem xe ca giOi Bao hiem chay no Bao hiem tau thuyen Phi nha'n tai bao hiem Bao hiem ngtrai Bao hiem tai san va k thulat Bao hiem hang hod Bao hiem hang khong Bao hiem xe ca giOi Bao hiem chay no , Bao hiem tau thuyen Bao hiem trach nhiem Bao hiem thiet hai kinh doanh Bao hiem 'long nghiep Tang dir phong phi bao hiem geic va nh4n tai bao hiem Bao hiem nguiyi Bao him tai san va k5 thulk Bao him hang hod Bao hiem hang khong Bao hi'em xe co giai Bao hiem chay no Bao him tau thuyen Bao him trach nhiem Bao hiem thiet hai kinh doanh Bao hiem nong nghiep Doanh thu phi bao him Q1-2015 VND 243.200.044.621 162.681.237.590 35.909.018.769 1.302.541.444 37.854.890.324 2.757.096.317 1.573.246.370 59.513.807 150.782.565.405 101.592.073.080 13.311.360.226 690.812.804 29.549.068.768 3.744.621.967 880.681.914 265.736.880 1.062.500.000 (2.707.033.991) (12.673.244) (2.425.022.084) (1.461.700) (143.620.857) (57.231.387) (67.024.719) 603.292.255 748.209.766 (2.281.493.833 (16.330.861) (1.934.901.031) 417.092.468 -367.167 89.121.703 8.268.545 13.529.551.910 (2.206.705) 183.245.564 (205.846.669) (120.922.272) (3.493.000) 13.710.590.769 30.945.000 58.231.706 (39.289.293.651) (30.546.411.064) (4.497.539.022) (153.026.620) 47.061.931 (4.188.157.958) 461.917.383 (329.988.868) 73.995.684 (157.145.117) (12.961.388.942) (11.991.455.958) (31.669.981) 133.201.584 (50.382.949) (1.849.292.174) (663.427.696) 1.459.301.704 (37.580.943) 11.763.604 58.153.867 201.807.009.234 149.250.273.399 17 Mau B09 — DNPNT Cong ty Co phan Ban hiem Ngfin hang Ming nghib Thuyet minh bac) cao tai chinh cho quyet than 01/01/2016 den.31/03/2016 18 Phi nhulyng tai bac) hem Tng phi nhulyng tai bao hi'e'in Bao him nvoi Bao him tai san va ky, thuat Bao him hang hod Bao him xe co giai Bao him chay no , Bao him tau thuyen Bao him trach nhiem Bao him thiet hai kinh doanh Bao him nong nghiep TAng/(giam) thy phong phi nhulyng tai bao hiem Bao hiem ngued Bao him tai san va k9 thuat Bao hiem hang hod Bao hiem xe co giod Bao hiem chey no Bao hiem tau thuyen Bao hiem trach nhiem Bao hiem thiet hai kinh doanh Bao hem non nghiep Phi nInrcing tai bao hi&I 19 Q1-2016 VND 8.562.707.941 1.524.263.362 3.785.040.206 647.566.134 223.587.803 1.033.972.367 693.653.069 654.625.000 510.905.741 (762.131.681) 1.374.905.920 (35.282.591) 69.712.895 342.747.195 (216.554.929) 64.787.126 34.306 (327.312.500) 9.073.613.682 Q1-2015 VND 9.513.954.240 6.534.852.042 506.435.770 363.013.593 1.719.466.757 260.543.214 129.574.252 68.612 2.292.336.407 1.413.069.197 (74.049.649) (60.397.329) (151.460.078) 936.194.076 (60.422.606) 10.661.908 278.740.888 11.806.290.647 TOng chi bOi thuinig bao him gtic Lo#i hinh ban hie'm Bao him ngued Bao hiem tai san va ky thuat Bac) him hang hod Bao him hang khong Bao him xe co gieri Bao him chay no s Bac) hiem tau thuyen Bao him trach nhiem Bao hiem !long nghiep Q1-2016 VND 32.783.180.051 219.356.560 Q1-2015 VND 12.654.408.846 289.432.535 36.393.745 20.955.096.469 1.808.574.708 48.019.281 328.478.056 9.408.371.177 1.138.281.381 345.745.211 45.982.771.737 34.032.566.283 18 G A ? Cong ty C phAn Bao hiêm Ngan hang Yong nghi0 Thuye't minh bao cao tai chinh cho kir quyet tofu' 01/01/200_den_31/03/2016 20 Mau B09 - DNPNT Thu bili thtrong nhttong tai bão hi&n Q1-2015 VND Q1-2016 VND Loai hinh bao hiêrn 301.814.024 Bao him tai san va ky thuat Bao hitm hang hod Bao hie'm xe ca giOi Bao hiem chay no s Bao hiem tau thuyen 80.842.877 791.479.502 200.209.129 1.374.345.532 210.066.039 210.066.039 21 Chi phi khae hot dOng kinh doanh bao hiem Q1-2016 VND Chi hoa Wong Chi khac hog dOng kinh doanh bao hiem Chi gicim clinh tan theit Chidôingw&ith&ba Chi clanh gici rUi ro clia cloi ttegng bcio hem Chi cle' phong hgn chê rzi ro ton thdt Chi khac 22 Q1-2015 VND 35.214.492.857 17.356.353.200 525.369.512 27.103.471.969 8.180.171.833 342.663.557 27.000.000 128.832.000 16.675.151.688 52.570.846.057 27.000.000 8.902.463 7.801.605.813 35.283.643.802 Chi phi quail i doanh nghie;p Q1-2016 VND Chi phi nhan vien Chi phi nryen vat lieu Chi phi ding van phong Chi phi khAu hao tai san co dinh Chi phi thut va cac khoan le phi Trich lap dkr phong cac khohn phai thu kh6 dai (Thuyet minh 9) Chi phi dich vi muasngoai Chi phi khac bang tien Q1-2015 VND 35.282.706.545 2.267.156.943 1.166.466.047 1.756.553.326 1.716.108.118 6.742.139 27.638.754.160 1.980.973.302 1.904.849.090 1.990.686.220 1.305.483.201 (309.500.731) 6.367.742.128 13.910.897.203 62.474.372.449 4.837.786.658 8.569.324.823 47.918.356.723 Ngay 31 thang 03 nam 2016 8- Ngtrai lap Ngtrai sok xet • 1.• CO,NV CO: " duyet ; BAO HIEM NG.ANdeo' NaNG Dao Duy Trung Phong Kê toan Tai chinh Pham Minh Tri Trufmg Phong Ké tocin Tai chinh g Th! Tinh Tang Giam dac 19 ONG TV CO PHAN BAO HIEM NGAN HANG NONG NGHICP Da chi: 29T1 - Hoang Dao Thay - Trung floa - Cu Giay - Ha Ni BAO C40 KAT QUA HOAT DONG KINH DOANH THEO HOAT ONG (Ter ngety 01/01/2016 rtjn 31/03/2016) (Dan 14 tinh: VND) A Chi tieu Ma so 1 Doanh thu phi ha° him (01 = 01.1 + 01.2 - 01.3) Trong do: - Phi bao him gac - Phi nhan tai bao him - Tang (giant) di,r pi-long phi bao hi6.tn g6c va nhan tai bao him Phi nhuvng tai bao hiem (02 =02.1 -02.2) Trong 66: - Tong phi nhugng tai bao hiem - Tang (giant) ch.0 phang phi nhuvng tai bao hi'arn Doanh thu phi bao him thuin (03 = 01-02) Hoa hang nhuvng tai bao hiem va doanh thu khfic hoot Tang kinh doanh bao hiem (04 = 04.1 + 04.2) Trong 66: - Hoa hang nhugng tai bao hi6m - Doanh thu khac hoat clang kinh doanh bao him Doanh thu thuin hoot clang kinh doanh bao him (10= 03+04) Chi IA therng (11 = 11.1 - 11.2) Trong 66: - Tang chi bai thuang - Cac khoan giam tit (Thu dai nguai dia bai hoan, thu hang xir IS/ 138i thuarng 100%) Thu IA thwang nhuvng tai bao him 01 01.1 01.2 01.3 02 ThU)tt mini, VI.26.1 Ky KY trerc 201,807,009,234 149,250,273,399 VI.26.2 240,493,010,630 603,292,255 39,289,293,651 9,073,613,682 148,501,071,572 13,710,590,769 12,961,388,942 11,806,290,647 8,562,707,941 (510,905,741) 192,733,395,552 9,513,954,240 (2,292,336,407) 137,443,982,752 2,839,768,796 3,516,906,346 2,839,768,796 195,573,164,348 46,456,325,816 3,516,906.346 140,960,889,098 33,850,059,519 11.1 46,471,375,816 34,032,566,283 11.2 15,050,000 18Z506,764 12 210,066,039 1,374,345,532 Tang (giiim) du phong blii thuirng brio him g6c vit nhAn tai bao him 13 21,801,016,078 27,351,631,139 Tang (giam) du phong 1)61 thirteng nhuvng tai bao him 10 Tang chi IA throng bao him (15 = 11 -12 + 13- 14) 11 Tang (giam) dy phong dao dang lOn 12 Chi phi kink hoot Ong kinh doanh bao him (17 = 17.1 + 17.2) Trong d6: - Chi hoa hang bao him - Chi phi khac hoat clang kinh doanh bac) him 13 Tong chi phi hoot Ong kinh doanh bao him (18 = 15 + 16 + 17) 14 Lqi nhuan gap hoot clang kinh doanh boo him (19= 10- 18) 15 Doanh thu kinh doanh bit Tang san din tir 16 Gia van bit Ong san diu fir 17 Lqi nhuAn dr hoot clang dill tn bit ging san (22= 20 -21) 18 Doanh thu hoat clang tai chinh 19 Chi phi hoat ging tai chinh 20 Lqi nhuan gap hog Ong tai chinh (25 = 23-24) 21 Chi phi quan IS, doanh nghiep 22 Lqi nhuAn thuin tir hoat dang kinh doanh (30= 19 + 22 + 25- 26) 23 Thu nhAp khac 24 Chi phi khfic 25 Lqi nhuAn kink (40 = 31 -32) 26 Tang Ilyi nhuAn ke toan &ink thud (50=30 + 40) 27 Chi phi thud TNDN hien hanh 28 Chi phi thud TNDN hoan Ii 29 Lai nhuAn sau thud thu nhAp doanh nghiep (60 = 50 - 51 -52) 30 Lai co ban tren c6 phieu (*) 14 15 16 17 3,273,522,252 64,773,753,603 2,325,335,947 52,570,846,057 15,703,089,843 44,124,255,283 1,526,977,084 35,283,643,802 35,214,492,857 17,356,353,200 119,669,935,607 75,903,228,741 27,103,471,969 8,180,171,833 80,934,876,169 60,026,012,929 13,751,658,273 2,938,183 13,748,720,090 62,474,372,449 27,177,576,382 220,096,544 11,564,105 208,532,439 27,386,108,821 5,477,221,764 11,456,177,787 2,667,779 11,453,510,008 47,918,356,723 23,561,166,214 23,017,901 8,443,077 14,574,824 23,575,741,038 5,187,471,680 21,908,887,057 18,388,269,358 LAp bieu toan trirdng 02.1 02.2 03 04 04.1 04.2 10 11 VI.27.1 V1.27.2 VI.28.1 VI.28.2 17.1 17.2 18 19 20 21 22 23 24 25 26 30 31 32 40 50 51 52 60 70 VI.29 VI.30 VI.33.1 VI.31 VI.32 • • Ha Nat, 31 thcing 03 nam 2016 Ij ng Giam dOc "C CuA NG TV CO PaN * B40 HEM NaN H \NAG N CONIC TV CO PHAN BAO HIEM NGAN HANG NONG NGHICP Dia chi: 29T1 - Hoang Dao Th - Trung Hôa - Cu Giay - Ha NOi BANG CAN DO! Kt ToAN Tat 31 timing 03 nam 2016 Dan TAI SAN A - TAI SAN NGAN HAN I Tien vã cac khoan twang dulyng tien Tien Cac khoan tuang &rang tien II DAu tu•tai chinh ngAn han Chung khoan kinh doanh Dv phon$ giam gia chUng khoan kinh doanh (*) Dau tu nam gill den dao han III Cac khoan phai thu ngan Ilan Phai thu ngan han cUa khach hang 1.1 Phcii thu ve hop cljng bao hiem 1.2.Phai thu khoic clia khoch hang Tra truac cho nguai ban ngan hp Phai thu nOi bO ngan hp Phai thu theo tin clO ke hoach hap (fang xay dung Phai thu ve cho vay ngan hp Phai thu ngan flan khac Dir phang phai thu ngan han kho clod (*) Tai san thieu chi xtr 19 IV Hang eon kho Hang ton kho Dv phang giam gia hang tOn kho (*) V Thi san ngan han khac Chi phi tra truerc ngan han Thue GTGT &roc khau trir Thu e Nth cac khoan khac phai thu Nha nuac Giao dich mua ban lai trai phiau Chinh pH Tai san ngan han khac VIII- TM sin tai bao hiem Dv phong phi nhuong tai bao hiem Dv phang !Doi thuang nhuong tai bao hiem B - TAI SAN DAI HAN I Cc khoin phai thu dai han Phai thu dai han dm khach hang Tra trtrac cho ngtrai ban dai han Von kinh doanh a clan vi trvc thuOc Phai thu nOi 1)0 dai han Phai thu ve cho vay dai han Phai thu dai han khac 6.1 KY quP boo hien? 6.2.Phthi thu clai km khac Dv phang phai thu dai han kilo cloi (*) II Tai san cii dinh Tai san co clinh hau hinh - Nguyen gio - Gith tri hao mon lit9 Ice (*) Tai san co dinh thue tai chinh - Nguyen gla - Gia 0-1,hao mon 1u51 ke (*) Tai san co dinh vo hinh - Nguyen gith - Gia tri hao mon htY" ke (*) III Bat Ong sari dau tu• -Nguyen gia - Gia tri hao mon 1u'9" ke (*) IV Tai san dang dai han , Ma so 100 110 111 112 120 121 122 123 130 131 131.1 131.2 132 133 134 135 136 137 139 140 141 149 150 151 152 153 154 155 190 191 192 200 210 211 212 213 214 215 216 216.1 216.2 219 220 221 222 223 224 225 226 227 228 229 230 231 232 240 T11 uyet minh V.25.5 SO cuOi kj, tinh: I WD SO du 14 1,226,690,140,226 359,166,204,951 74,940,913,251 284,225,291,700 642,000,000,000 642,000,000,000 80,954,083,812 65,301,365,819 32,369,199,161 32,932,166,658 872,723,927 _ 19,475,855,105 (4,695,861,039) 1,097,543,796 1,097,543,796 77,076,869,852 69,993,452,795 7,083,417,057 66,395,437,815 25,711,272,494 40,684,165,321 143,564,439,593 6,286,968,670 6,286,968,670 6,000,000,000 286,968,670 132,841,262,495 71,277,279,931 103,765,959,945 (32,488,680,014) 918,658,283,520 82,764,644,878 44,764,644,878 38,000,000,000 633,725,291,700 633,725,291,700 66,385,217,925 51,063,378,504 29,530,802,265 21,532,576,239 791,759,309 19,219,199,012 (4,689,118,900) 61,563,982,564 63,938,089,433 (2,374,106,869) - 61,787,217,259 63,938,089,433 (2,150.872,174) - 1,638,542,877 1,638,542,877.0 70,511,764, O" 68,513,084 31 , \\IT) 1,998,680,505' 63,632,821,304 26,222,178,235 37,410,643,069 374,754,785,374 6,240,968,670 6,240,968,670 6,000,000,000 240,968,670 134,508,815,821 72,721,598,562 103,676,959,945 (30,955,361,383) Chi phi sin xuat, kinh doanh der dang dai hp Chi phi xay dung ca ban dey dang V Dieu tuthi chinh dai han Dan tir vao cong ty DL Ur vao ding ty lien doanh, lien ket DL Ur gop v6n vao dcm vi khac Dv phong dau tu tai chinh dai han (*) Dau ttr nam gilt Ten dao han VI Titi sari dal hgn khac Chi phi tra truac dal han Tai san thue thu nhap hoan lai Thiet bi, vat ttr, ph9 tang thay the dai hp Tai san dai han khic TONG CONG TAI SAN (270 = 100 + 200) C - NO PHAI TRA I Nq ngin !Inn Phai tra nguai bin ngin han 1.1 Phai ma 14 hop cidng bcio hiem 1.2 Ph& ma khac cho noteri bcin Ngutri mua tra tien truck ngin han Thus va cac khoan phai nOp Nha ntrot Phai tra ngtr9i lao dOng Chi phi phai tra nn han PM tra nOi 60 ngan han Phai tra theo tien dO IcS hoach h9p citing xay dung Doanh thu chua thgc hien ngan han Phai tra ngan han khac 10 Vay va nci thue tai chinh ngan han 11 Du phong phai tra ngan han 12 Qu9 khen thuang, ph& Igi 13 Quj, binh On gia 14 Giao dich mua ban lai trai phieu Chinh phil 15 Du phong nghiep vu 15.1 Dy• phong phi bcio him gac va nhan tai bcio hri'm 15.2 Dt c ',hong bat thirang bao him gac va nhan tai bcio hii'm 15.3 Di., phang dao dang lem II Nq dal han Phai tra nguai ban dai hart Ngtred mua tra den trisac dai han Chi phi phai tra dai hp Phai tra nOi bO ye vein kinh doanh Phai tra nOi bO dai hp Doanh thu chtra thuc hien dai hart Phai tra dai hp khac Vay va n,9 thue tai chinh dai han Trai phieu chuyen doi 10 Co phieu tru dai 11 Thue thu nhap hoan Jai phai tra 12 Du phang phai tra dai han 13 Qu9, Oat trier' khoa hoc va ding nghe D - VON CHU SO HicrU I Vim chi' sii• hfru I Von Op dm chtl so him - CO phieu thong có quyen bleu quy'et - C6 phiau tru dai Thang du vein c6 phan Q9,yen ch9n chuyen doi trai phial Von khac ctia chu so hi:Yu CO phieu qu9 (*) Chenh lech danh gia lai tai san Chenh lech tj, gia hi doai Quj, dau tu phat trien 241 242 250 251 252 253 254 255 260 261 262 263 268 270 300 310 311 1,000,058,302 1,000,058,302 3,436,150,126 3,436,150,126 1,370,254,579,819 791,305,553,474 790,517,095,940 78,242,385,366 228,000,058,302 228,000,058,302 6,004,942,581 6,004,942,581 1,293,413,068,894 736,372,929,606 734,560,455,657 47,407,501,311 311.1 311.2 77,566,969,366 675,416,000 47,104,339,798 303,161,513 312 313 314 315 316 317 318 319 320 321 322 323 324 329 8,951,713,618 24,120,932,655 6,157,433,977 4,315,487,577 30,507,504,479 638,221,638,268 8,696,808,168 57,932,348,237 6,811,898,273 7,989,623,249 30,916,283,827 574,805,992,592 329.1 450,816,982,231 411,527,688,580 329.2 132,260,635,796 110,459,619,718 329.3 55,144,020,241 52,818,684,294 330 331 332 333 334 335 336 337 338 339 340 341 342 343 400 410 411 411.a 411.b 412 413 414 415 416 417 418 788,457,534 5,000,000 783,457,534 578,949,026,345 578,949,026,345 380,000,000,000 380,000,000,000 12,000,000,000 (13,898,400,000) (13,898,40Q000) 36,767,680,241 36,767,680,241 1,812,473,949 5,000,000 1,807,473,949 557,040,139,288 557,040,139,288 380,000,000,000 380,000,000,000 12,000,000,000 - Quji hi3 trg sap xep doanh nghiSp 10 Qu9 khac thugc v6n chi so hail 10.1 Quji du till bat buOc 11 Lo i nhuan sau thus chua phan plf6i - LNST chtra phan phi lily ksi de'n cu6i kY truck - LNST chua phan phi ky 12 Ngu6n von dau tu XDCB II Nguen kinh phi va quji khac I Nguiin kinh phi Ngu6n kinh phi da hinh TSCD TONG CONG NGUON VON (440 = 300 + 400) 419 420 420.a 421 421.a 421.b 422 430 431 432 440 21,473,317,671 21,473,317,671 142,606,428,433 120,697,541,376 21,908,887,057 1,370,254,579,819 21,473,317,671 21,473,317,671 120,697,541,376 42,879,208,319 77,818,333,057 1,293,413,068,894 31/03/2016 33,960,026,061 997.78 31/12/2015 49,152,624,817 998.26 CAC CHI,TIE1.1 NGOAI BANG CAN DOI Kt TOAN 1.Hgp dong bao hien.' chtra Oat sinh trach nhi4ri Ngoai VS cac loai L4p bieu Ha N a" i, 31 thong 03 neon 2016 Tong Giam liegt toan truinag ° '44:4 •t • CONG TY co p RIEM * NOG NGHIEP ei "/ @/Ay ,Ieo41/ny cgd CONG TY CP BAO HIEM NGAN HANG NONG NGHIEP BAO CAO LUt CHUYfN TIEN TI Tu 01/01/2016 d6n 31/03/2016 Dan vi tinh: dong- MA so KY TRUbC K' NAY I Um chuye'n tin tir hoat dOng kinh doanh 00 301,657,436,374 (11,205,809,824) Tin thu phi va hoa h6ng Tien thu tu CkiC khoan nq phi va hoa hong Tien thu tit* clic khoan thu duqc giant chi 01 02 03 244,098,204,573 - 147,185,662,625 7,723,409,263 Tien thu tir cdc hat Ong kinh doanh khac 04 341,249,272,657 222,178,520,203 Tra tin boi thu6ng bao him 05 (42,909,741,758) (29,926,178,478) Tra tin hoa h6ng va cac khan nq khdc kinh doanh bac, him 06 (26,017,478,032) (22,385,176,086) Tra tien cho nguti ban, ngtroi cung cap dich vu 07 (17,223,909,427) (28,523,112,797) Tra tin cho CBCNV 08 (64,062,484,676) (36,513,206,924) Tra tidn nOp thu6 va cac khan nq nha ntroc 09 (14,830,374,588) (22,030,585,298) 10 Tra tin cho cdc khan nq khac 10 (98,409,934,175) (232,746,517,320) CHI TIEU 11 Tien tam Ung cho CBCNV va ling truck cho nguesi ban I1 (20,236,118,200) (16,168,625,012) II Ltru chuy4n tier' tir hoat dOng dim ttr 20 (25,235,076,301) 3,348,268,410 Tien thu tar cac khan hat dOng dau ur vao dun vi khac 21 24,000,000,000 21,000,000,000 Tin thu lai dau ttr 22 2,353,923,699 Tin thu ban TSCD 23 4,154,195,683 - Tien dal.' tu vao cac don vi khac 24 (51,500,000,000) (6,500,000,000) Tien mua TSCD III - Ltru chuOn tin tir hoot dOng tai chinh 25 (89,000,000) (15,305,927,273) 30 I Tin thu di vay 31 (20,800,000) - (17,048,640,000) - Tien thu cac chit s6 halt Op v6n Tien thu tUlai tien giri 32 33 - - Tin da tra nq vay 34 35 - - Tien da hoan v6n cho cac chit set him - Tieniai dã tra cho cac nha dau ttr vao doanh nghi6p Lull chuy6n tier' thuan kj, 36 (20,800,000) (17,048,640,000) 50 276,401,560,073 (24,906,181,414) Tin ton dau k5, 60 61 82,764,644,878 - 178,685,410,954 Anh twang dm bi6n dOng tS, gia Tien ton cu6i kjt 70 359,166,204,951 153,779,229,540 Lip bi&I 6r(e- Wan tritOng HA nOi 31 thing 03 Om 2016 Tang giam d6c r A - e' -4•( C(I K C.• -•.: f CONG -1.`ti\c' ''' c pt / r HIEN', NGitN * ilis0 \ NONG :if ,_ ,-, , • ;/ -„, - ,- Cr4,