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: BO CONG THlIONG TONG CONG TV CP BIA RlI[...]... 7 .31 6.984 .37 1 - 11.126 .30 4.209 174.912.146.028 - - - 3. 0 03. 768.704 3. 0 03. 768.704 - - Trich lit L-N sau lhu€ 2012 - 86 sung - - - lit LN con lai - Loi nhudn *Giam trong qui - - - - - - - 3. 0 03. 768.704 3. 0 03. 768.704 544 .36 0.086 544 .36 0.086 - Trich Quji DTPT - - Trich Quy DPTC 544 .36 0.086 - Trich Quy KTPL - 544 .36 0.086 - - LN chua phdn ph6i nom 2011,2012 sA du cuAi qui 03/ 20 13 85.000.000.000 (34 7.276. 838 ) - 71.816. 134 .286... 7.0 63. 755.969 35 9.194. 138 1.755.797.228 - 52.161 .39 8,290 - Gia tr] hao mon kiiy kS S5 du ddu qui - Khfiu hao trong qui 3. 4 53. 355.518 37 .216 .36 4. 231 2.699.059. 531 764. 031 .465 37 . 235 .35 2 262.915.887 182.140.7 93 15. 732 . 938 - Giam khac S5 dir cu5i qui - 498.024.970 - Tang khac (di~u chinh) - Thanh 1y, nhirong ban 44. 132 .810.745 - - - - - 2 53. 977.621 700.641.506 107.124.752 5 43. 590.864 1.605 .33 4.7 43 3. 236 .6 13. 249... 59. 639 .122 .37 7 - Quy khac thuuoc v6n chu sa hiiu 7.577.080.285 - L(Yi nhuan sau thu€ chua phan ph6i 10 10 - T6ngcong 9.074.802. 533 160.9 43. 728 .35 7 3. 535 .6 73. 561 3. 535 .6 73. 561 - - *Giam trong qui sA du cuAi qui 31 2012 sA du d~u qui 3/ 20 13 *Tiing trong qui 85.000.000.000 (34 7.276. 838 ) - 59. 639 .122 .37 7 7.577.080.285 - 12.610.476.094 164.479.401.918 85.000.000.000 (34 7.276. 838 ) - 71.816. 134 .286 7 .31 6.984 .37 1... (TK 33 51) CQng 18 Cac khoan phai tra, phai n9P ng~n han khac - Hi san thira cho xu Iy (TK 33 81 ) - Kinh phi cong dean (TK 33 82 ) - Bao hiem xii h9i (TK 33 83) 265.0 53. 814 197.691.746 107.687.928 127.590.700 34 .026.2 03 388.125 9.054 .33 1 9.054 .33 1 2.712.676.000 2.177.980.000 230 .821.250 225. 830 .000 + C6 dong khac 230 .821.250 225. 830 .000 - Cac khoan phai tra, phai n9P khac 109. 130 .288 30 7.995.227 34 .600.000... 34 .600.000 3. 000.000 30 9.000 30 9.000 - Bao hiern y t~ (TK 33 84 ) - Nhan ky quy, ky circc ngan han (TK 33 86 ) - C6 tire phai tra (TK 33 8 83 ) + Tong cong ty * Ban * Bao h6 sa mai thdu (TK 33 881) bi la TS thidu cha xu If; dil thu h6i duac (TK 33 881) BCTC Qui 3- 20 13. xlsfTM(5) * tu« phat huy hod don (TK 33 886) * Phai tra CB CNV khen thuong vuot KH (TK 33 884) * Tam treo ti~n haem thud TNCN (TK 33 881) * Tam... 2 53. 977.621 700.641.506 107.124.752 5 43. 590.864 1.605 .33 4.7 43 3. 236 .6 13. 249 36 .778. 638 .612 2.774.075.572 236 .1 73. 539 43. 025.500.972 6.607. 734 .772 9. 135 .897 .31 8 - Gia tr] con I~i cua TSCf) HH - Tai ngay ddu qui 1.0 23. 966.288 4.062 .34 9.615 1 .34 5.807.5 53 175.611 .31 6 - Tai ngay cu5i qui 984.667.456 3. 738 .528.866 4.289.680 .39 7 1 23. 020.599 BCTC Qui 3- 20 \3. xlsITM(2) 09 Tang, giam tai san c5 dinh thue tai chinh: May... ddu quy - Thue tai chinh trong quy - Mua lai TSCD thue tai chinh , - Tra lai TSCD thue tai chinh S5 du cu5i quy - - - - - - - - - - - - Gia tr] hao mon kiiy kS S5 du diiu quy - Kh~u hao trong quy - Mua lai TSCD thue TC - Tra lai TSCD thue TC S5 dir cu5i quy Gia tr] con I,i cua TSCD thue TC - Tai ngay diiu quy - Tai ngay cu5i quy - - Ti€n thue phat sinh them diroc ghi nhan la chi phi trong quy - Can... 2 9- Doanh thu hoat dQng tai chinh (Mil sa 21) Quy 3 nam nay Quy 3 nam trurrc BCTC Qui 3- 20 13. xlsffM(7) - •.••• 4.001. 537 .416 - Lai ti€n giri, ti€n cho vay - C6 tire, loi nhuan duoc chia tY gia - Ui chenh lech 117.219.688 4 .38 8.274 da thuc hi~n Cqng 4.005.925.690 Quy 3 nam nay 30 Chi phi tai chinh (Ma s6 22) - DI,I' chenh I~ch tY gia 22. 238 .674 2.901.955.000 - Lai chuyen nhirong c6 phieu - L6 2. 436 .715.561... nghiep - Diiu nr XDCB hoan thanh 21077.917.500 934 .218.526 22.012. 136 .026 - Tang khac - - Xoa s5 Theo IT 45 S5 dir cu5i qui 21077.917.500 - 104.000.000 15.800.000 15.800.000 1.182.106.926 22 .36 4.024.426 Gia tri hao rnon kily k€ - S5 du ddu qui 3. 585.982 218.654 .31 4 222.240.296 - Kh~u hao trong qui 3. 997 .35 0 266.742.444 270. 739 .794 - Thanh ly, nlnrong ban - - Giam khac S5 dir cu5i qui 7.5 83. 332 15.800.000... 71.816. 134 .286 7 .31 6.984 .37 1 - 13. 585.712.827 177 .37 1.554.646 BCTC Qui 3- 20 13. xlstrM(6) b- Chi ti~t van dAu nr cua chu sa hfru DAu narn Cuai qui - van g6p cua Nha mroc 52.615.000.000 43. 350.000.000 - van g6p cua cac dai tUQ11gkhac 32 .38 5.000.000 41.650.000.000 85.000.000.000 85.000.000.000 , CQng * Gia tr] trai phieu dll chuyen * sa IUQ11gc6 phieu quy thanh c6 phieu trong nam 22 .36 0 22 .36 0 c- Cac giao