Báo cáo tài chính quý 1 năm 2016 - Công ty Cổ phần Bảo hiểm Ngân hàng Nông nghiệp

Citing ty C phan Bao hi6n Ngfin hang Ming nghqp
Thuy& minh bac) cal) tai chinh
tiir ngay 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

1.

Dom vi bao cao
Cong ty C phAn Bao him Ngan hang N6ng nghiep ("Cong ty") la mOt cong ty c6 phA.n duct thanh
lap tai Viet Nam theo GiAy phep Thanh lap va Hoat dOng,s6 38GP/KDBH ngay 18 thang 10 nam 2006
do BO Tai chinh cap lAn dAu va GiAy phep dieu chinh gan nhAt la 38/GPDC4/KDBH ngay 7 thang 1
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 ngay 31 thang 03 nam 2016, Cong ty c6 10 chi nhanh ten ca nu&
(31/12/2014: 9 chi nhanh).

2.

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 ngay 28 thang 12 nam 2012 do 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, nay 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 nay
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 do 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 ngay 1 thang 1 den ngay 31 thang 12.
d)

Don vi den tê ke than
Don vi tin t k 6 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.

2


Cong ty CO ph'in Bao hiem Ngan hang Nang nghiep

Thuyet minb bao cao tai chinh cho 4 guy& toil) 01/01/2016 den 31/03/2016

3.

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 ngay 20 thang 3 nam 2006 va Thong ttr s6
244/2009/TT-BTC ngay 31 thang 12 nam 2009 dm BO Tai chinh. Thong ttr 200 c6 hieu Itrc sau 45 ngay
ke tir ngay ky va áp dung cho ke toan nam bat du tir hoc sau ngay 1 thang 1 nam 2015.
Kt tir ugay 1 thang 1 nam 2015, COng ty dã áp dung phi hi t6 cac quy dinh cita Thong tir 200. Nhang
thay doi quan tong trong chinh sach ke toan cüa Cong ty va cac anh hisOng den bao cao tai chinh cüa
C6ng ty, duvc trinh bay trong cac thuyet minh Iãi tren c6 phieu (4(t)).

4.

Tom tit nhirng chinh sach kê toan chu yeu
Sau day la nhang chinh sach k toan chit yeti &roc Cong ty áp dung trong viec lap bao cao tai chinh
gala nien de nay.

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 trong nam dtrgc quy dei
sang VND theo t gia thkrc te tai ngay giao dich. Ty gia thkrc te áp dung cho cac giao dich bang ngoai
dirge xac dinh nhtr sau:
gia giao dich thtrc t6 khi mua ban ngoai te la ty gia

trong hop deng mua ban ngoai
Cong ty va ngan hang thtrang mai.
- TY gia giao dich thtrc t6 khi 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 khi ghi nhan ng phai tra la ty gia ban ngoai t cüa ngan hang nai Cong ty
cltr kien thanh toan khoan phai tra do.
Doi vai cac giao dich mua sam tai san hoc cac khoan chi phi thanh toan ngay bang ngoai te, ty gia
giao dich thkrc t6 la ty gia mua cüa ngan hang nai Cong ty thkrc hien thanh 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 ngay ket thuc nien de ke toan.
gia giao dich thtrc te khi danh gia lai
.cac khoan muc tien te co goc ngoai t tai ngay 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 ngay 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 ngay 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, thanh khoan cao, co the de dang chuyen doi thanh 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
3


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 khi gidthi trirOng
cüa khoan dau tir giam xuong thap hcrn nguyen gia hodc nu ding ty nhan dau tir bi 16. Sau khi khoan
du phang nay 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 trong pham vi sao cho gia trj ghi so dm cdc khoan dau
fttr thong virgt qud gid tri ghi s6 cüa cdc khoan dau tu nay khi 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 ra trong tubing hqp khoan ng glum den han thanh 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 thanh todn, C6ng ty ap citing mirc trich lap du phong theo hnOng
dan dm Thong tu s6 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 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 trong Thuyet
minh 4(j). S6 du dm chi phi hoa hong chin phan 1)6 tai ngay báo cdo phan anh chi phi hoa hong tuang
Crng vài doanh thu phi bao him elu'a dirge huang.

0

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 khi 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 trong nam ma chi phi phat
sinh. Trong ode truo.ng hgp có the chirng minh m6t cach rO rang rang cac khoan chi phi nay lam tang
Igi ich kinh te trong 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 nay 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
3 — 5 nam
6 nam
4


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

3 — 5 nam
4 nam

Tai sin c6 dinh vo hinh

(1)

Quin sir dung cat vo thai
Quyen sIr dçing 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 trong 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 do khong dtrc.n trich khau hao.

(h) Phan mdm may vi tinh
Gia mua phan mm may vi tinh mai ma phan mm nay 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 trong yang 3 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, do kat qua dm mOt sir kin trong 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 trong Wang lai de thanh toan ode khoan net phai tra do nghia vu do. Khoan dkr pitting
dtroc xac dinh bang each chiet khau dong tien dtr kien phai tra trong 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 do.

j)

Dkr phong nghib vi
Dkr ph6ng nghiap vu dtrot lap theo cac quy dinh va Inrang dan trong Th6ng tu sO 125/2012/TT-BTC do
BO Tai chinh ban hanh ngay 30 thang 7 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 khi tinh dkr phong nghiap vu elm m6i loai san pharn dA dtrac BO Tai chinh phe duyat khi 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 ngay bao
cao và dtrac hach toan là mOt khoan no phai tra trong 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 trong nam va bang 50% aide phi gill' lai trong nam dOi vOi cac loai hinh bao
hitm khic.

5


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 thanh 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 ngay lap bao cao, trir di khoan lien da thanh toan cho cac yeu cau dOi bôi thttemg nay. 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 trong 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 trong
nam tai chinh thu6c trach nhi'em cüa Cong ty theo Cong van phe duy8‘t s6 17755/BTC-QLBH ngay 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 ngay 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 do Chinh
phil ban hanh ngay 27 thing 3 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 nay dtra tren con s6 th6ng k8 trong 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 thanh toan va dä tuan thu toan 136 cac quy dinh ve kha
nang thanh toan nay. Kh6ng c6 khoan ng tiem tang nao lien quan den vie khong tuan thil hay thieu tuan
thi cac quy dinh do.

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 trong Wong lai theo hop dong bao hiem sau khi 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 nay 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 khi
bang 10% mirc yen dieu 18eüa C6ng ty.

6


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 do 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 thanh toan co tire giira nam neu xet thay
viec chi tra nay 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 do va duvc thu hoi khi cham dirt hoat d6ng. Tien 14
qu'y chi duvc scr dung di dap irng cac cam kk d6i vai ben mua bao him khi kha nang thanh toan bi
thieu hut va phai duvc B6 Tai chinh chap thuan bang van ban. Cong ty khong duvc phép nit khoan ky
quy nay cho den khi cham dirt boat d'6ng kinh doanh hoc khi 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 trong 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 khi do cac thue thu nhap nay 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 trong kY, sir dung
cac mire thue suat co hieu Luc tai ngay 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 thanh toan gia tri ghi so dm cac khoan muc tai san va nç phai tra sir dung cac mire
thue suat CO hieu ltrc hoac ca ban c6 hieu luc tai ngay ket thee nien d ke toan.
Tai san thuel thu nhap hoan lai chi duvc ghi nh'an trong pham vi chic chin co dQ lai nhuan tinh thuS
trong tuang lai de tai san thue thu nhap nay c6 the sir dung dugc., Tai san thue thu nhap hoan lai duvc

ghi giam trong pham vi khong con chac chan la the li ich ve thue lien quan nay 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 trong 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 khi nhan &roc ban thanh 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
khi doanh thu phi bao hiSm g6c nam trong pham vi th6a thuan hop dtmg nhuong tai bao hiSm duoc ghi
nhan.

7


Ong ty CO phiin Bao him Ngfin hang Ming nghib
Thuyet minh ban can tai chinh cho 1 quyet WU 01/01/2016 din 31/03/2016

Mau B09 — DNPNT

Khoan thu hi tr nhugng tai bao him dugc ghi nhan khi 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 trong 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 ngay 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 trong cdc hgp dOng tai bao hiem c6 dinh va tai bao hien' tarn thgi.
Khoan hoa hong theo lgi nhuan nay 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 thanh toan ye tai bao hiem tir ben nhirgng tai bao hiem. Tai ngay 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
thanh 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 khi tin rai phat sinh tren co s& dOn tich (co tinh dn led tiro ma tai san dem
lai) trg khi kha nAng thu h6i tin IAi khong chac chin.
(iv) C6 trie
Doanh thu dugc ghi nhan khi quy& dtrgc nhan khoan thanh 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 trong bao cao kt qua hoat Ong kinh doanh khi cac sir kin dtrgc bao

hiem xay ra. Chi phi boi thtrgng/chi phi giam djnh ton that dirge ghi nhan trong 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 ra 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 thanh toan b6i thlrgng bao him dugc ghi nhan trong bao
cao ket qua hoat Ong kinh doanh trong kj/ ma cac trac tinh do bi thay doi hay cac khoan thanh toan do
dirge thtrc
Do do, cac khoan chi phi b6i thtrgng trong kj, k toan bao gm cac khoan da thanh toan trong kj, k toan
lien quan den cac you cau doi b6i thirgng phat sinh trong 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 trong kj, hin tai doi vgi cac khoan dtr ph6ng cho cac yeu cau dal boi
thirgng phat sinh trong 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.

8


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 khi phat sinh.

s)

Cac khoin thanh Wan thue hot clang
Cac khoan thanh toan thue hoat d'Ong duvc ghi nhan trong 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 trong 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 pho thong dm Cong ty sau khi dä trich quy khen
finking ph6clai chia cho s6 Wong co phieu pho thong binh quan gia guy& liru hanh trong 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 kia hoc gay anh huong clang ke tai ben kia trong viec ra cac quyet dinh tai chinh va hoat Ong,
hoc khi C6ng ty va ben kia 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 thanh 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 con va ding ty lien ket c6a cac nha dAu tir
nay.

5.

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)

6.

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 3 thang va cac h9p d6ng tin gcri c6 thai han dao han dtrai ba thang
tinh den ngay 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

9


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 3 thang, c6 theri Ilan con lai tinh den ngay 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%).

7.

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

8.

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 thanh 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 nay
nam trong so du tai khoan Co phan boa cüa ALC1 tai Ngan hang Nang nghiep va Phat trien Yong thon
Viet Nam 7 Chi nhanh Thang Long va dQi khi 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 nay.
Dii phong phai thu ngAn h#n khó doi
Bien dOng dkr pheng cac khoan phai thu khó doi trong kSi nllir sau:
31/03/2016
VND

31/12/2015
VND

SO du. dau kjf
Dn• ph6ng trich lap trong 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

9.

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 duy 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. nay bang VND tai Agribank va hung 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 và
v4t kien true
VND
Nguyen,gia
So dir dau nam
Tang trong 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 trong nam
So' du cuo'i ram
Gia tri con 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 ngay 31 timing 12 nam 2015:
Nha cfra va
v4t Wen true
VND
Nguyen, gia
So dtr dau Warn
Tang trong nam
Giam trong nam
SO du cuOi nam
Gia tri hao mon lily ke
SO dtr dau nam
Khau hao trong nam
S6 dtr cu6i nam
Gia tri con 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 trong lcS1
Gam trong 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 trong 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 con 10
S6 du (14 kj,
SOdi.r cuoi kj,

1.739.635.151
1.516.400.456

Nam ldt thew ngay 31 thong 12 nam 2015:
PhAn mm
may vi tinh
VND
Nguyengia
2.811.690.962
S6 du. dau nam
Tang trong nam
978.816.363
Giam trong 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 trong 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

1 00.000.000

2.150.872.174

Gia tri con 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 ngay 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
trong
VND

dA nOp
trong
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 ra cong chung
SO krong c phieu phO thong mua lai
SO ltrong c6 phieu pho 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 6 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 nhau 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 con 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 con 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 con 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 con 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 con 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 con 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 con 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 do 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
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
2. 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
3. Doanh thu phi bao him thuin (03 = 01-02)

4. 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
5. Doanh thu thuin hoot clang kinh doanh bao him (10= 03+04)
6. Chi IA therng (11 = 11.1 - 11.2)
Trong 66:
- Tang chi bai thuang
- Cac khoan giam tit (Thu dai nguai dia. 3 bai hoan, thu hang do xir IS/ 138i
thuarng 100%)
7. Thu IA thwang nhuvng tai bao him

2
01
01.1
01.2
01.3
02

ThU)tt

mini,
3
VI.26.1

Ky nay

KY trerc

4
201,807,009,234

5
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

8. Tang (giiim) du phong blii thuirng brio him g6c vit nhAn tai bao him

13

21,801,016,078

27,351,631,139

9. 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, ngay 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 ngay 31 timing 03 nam 2016
Dan

TAI SAN
1
A - TAI SAN NGAN HAN
I. Tien vã cac khoan twang dulyng tien
1. Tien
2. Cac khoan tuang &rang tien
II. DAu tu•tai chinh ngAn han
1. Chung khoan kinh doanh
2. Dv phon$ giam gia chUng khoan kinh doanh (*)
3. Dau tu nam gill den ngay dao han
III. Cac khoan phai thu ngan Ilan
1. Phai thu ngan han cUa khach hang
1.1. Phcii thu ve hop cljng bao hiem
1.2.Phai thu khoic clia khoch hang
2. Tra truac cho nguai ban ngan hp
3. Phai thu nOi bO ngan hp
4. Phai thu theo tin clO ke hoach hap (fang xay dung
5. Phai thu ve cho vay ngan hp
6. Phai thu ngan flan khac
7. Dir phang phai thu ngan han kho clod (*)
8. Tai san thieu chi xtr 19
IV. Hang eon kho
1. Hang ton kho
2. Dv phang giam gia hang tOn kho (*)
V. Thi san ngan han khac
1. Chi phi tra truerc ngan han
2. Thue GTGT &roc khau trir
3. Thu e Nth cac khoan khac phai thu Nha nuac
4. Giao dich mua ban lai trai phiau Chinh pH
5. Tai san ngan han khac

VIII- TM sin tai bao hiem
1. Dv phong phi nhuong tai bao hiem
2. Dv phang !Doi thuang nhuong tai bao hiem
B - TAI SAN DAI HAN
I. Cc khoin phai thu dai han
1. Phai thu dai han dm khach hang
2. Tra trtrac cho ngtrai ban dai han
3. Von kinh doanh a clan vi trvc thuOc
4. Phai thu nOi 1)0 dai han
5. Phai thu ve cho vay dai han
6. Phai thu dai han khac
6.1. KY quP boo hien?
6.2.Phthi thu clai km khac
7. Dv phang phai thu dai han kilo cloi (*)
II. Tai san cii dinh
1. Tai san co clinh hau hinh
- Nguyen gio
- Gith tri hao mon lit9 Ice (*)
2. Tai san co dinh thue tai chinh
- Nguyen gla
- Gia 0-1,hao mon 1u51 ke (*)
3. 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 do. dang dai han

,

Ma so
2
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
3

V.25.5

SO cuOi kj,

tinh: I WD

SO du 14

4
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)

5
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)

1. Chi phi sin xuat, kinh doanh der dang dai hp
2. Chi phi xay dung ca ban dey dang
V. Dieu tuthi chinh dai han
1. Dan tir vao cong ty con
2. DL Ur vao ding ty lien doanh, lien ket
3. DL Ur gop v6n vao dcm vi khac
4. Dv phong dau tu tai chinh dai han (*)
5. Dau ttr nam gilt Ten ngay dao han
VI. Titi sari dal hgn khac
1. Chi phi tra truac dal han
2. Tai san thue thu nhap hoan lai
3. Thiet bi, vat ttr, ph9 tang thay the dai hp
4. Tai san dai han khic
TONG CONG TAI SAN (270 = 100 + 200)
C - NO PHAI TRA
I. Nq ngin !Inn
1. Phai tra nguai bin ngin han
1.1. Phai ma 14 hop cidng bcio hiem
1.2. Ph& ma khac cho noteri bcin

2. Ngutri mua tra tien truck ngin han
3. Thus va cac khoan phai nOp Nha ntrot
4. Phai tra ngtr9i lao dOng
5. Chi phi phai tra nn han
6. PM tra nOi 60 ngan han
7. Phai tra theo tien dO IcS hoach h9p citing xay dung
8. Doanh thu chua thgc hien ngan han
9. 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
1. Phai tra nguai ban dai hart
2. Ngtred mua tra den trisac dai han
3. Chi phi phai tra dai hp
4. Phai tra nOi bO ye vein kinh doanh
5. Phai tra nOi bO dai hp
6. Doanh thu chtra thuc hien dai hart
7. Phai tra dai hp khac
8. Vay va n,9 thue tai chinh dai han
9. 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 pho thong có quyen bleu quy'et
- C6 phiau tru dai
2. Thang du vein c6 phan

3. Q9,yen ch9n chuyen doi trai phial
4. Von khac ctia chu so hi:Yu
5. CO phieu qu9 (*)
6. Chenh lech danh gia lai tai san
7. Chenh lech tj, gia hi doai
8. 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
-


9. 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 nay
12. Ngu6n von dau tu. XDCB
II. Nguen kinh phi va quji khac
I. Nguiin kinh phi
2. Ngu6n kinh phi da hinh thanh 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
2. Ngoai VS cac loai

L4p bieu

Ha N a" i, ngay 31 thong 03 neon 2016
Tong Giam

liegt toan truinag

°

'44:4
•t
•
CONG TY
co p
.RIEM
.1
*
NOG NGHIEP
ei
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@/Ay

,Ieo41/ny

cgd


CONG TY CP BAO HIEM NGAN HANG NONG NGHIEP

BAO CAO LUt CHUYfN TIEN TI
Tu ngay 01/01/2016 d6n ngay 31/03/2016
Dan vi tinh: dong-

MA so

KY TRUbC

5

2

K' NAY
4

I. Um chuye'n tin tir hoat dOng kinh doanh

00

301,657,436,374

(11,205,809,824)

1. Tin thu phi va hoa h6ng
2. Tien thu tu. CkiC khoan nq phi va hoa hong
3. Tien thu tit* clic khoan thu duqc giant chi

01
02
03

244,098,204,573
-

147,185,662,625
7,723,409,263

4. Tien thu tir cdc hat Ong kinh doanh khac

04

341,249,272,657

222,178,520,203

5. Tra tin boi thu6ng bao him

05

(42,909,741,758)

(29,926,178,478)

6. Tra tin hoa h6ng va cac khan nq khdc kinh doanh bac, him

06

(26,017,478,032)

(22,385,176,086)

7. Tra tien cho nguti ban, ngtroi cung cap dich vu

07

(17,223,909,427)

(28,523,112,797)

8. Tra tin cho CBCNV

08

(64,062,484,676)

(36,513,206,924)

9. 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
1

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

1. Tien thu tar cac khan hat dOng dau ur vao dun vi khac

21

24,000,000,000

21,000,000,000

2. Tin thu lai dau ttr

22

2,353,923,699

3. Tin thu do ban TSCD

23

4,154,195,683
-

4. Tien dal.' tu vao cac don vi khac

24

(51,500,000,000)

(6,500,000,000)

5. Tien mua TSCD
III - Ltru chuOn tin tir hoot dOng tai chinh

25

(89,000,000)

(15,305,927,273)

30

I. Tin thu do di vay

31

(20,800,000)
-

(17,048,640,000)
-

2. Tien thu do cac chit s6 halt Op v6n
3 Tien thu tUlai tien giri

32
33

-

-

4. Tin da tra nq vay

34
35

-

-

5. Tien da hoan v6n cho cac chit set him

-

6. Tieniai dã tra cho cac nha dau ttr vao doanh nghi6p
Lull chuy6n tier' thuan trong 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 ngay 31 thing 03 Om 2016
.
Tang giam d6c
..r. A 8 - e' .-4•(

C(I
K.

C.• -----•.: f
. CONG -1.`ti\c'

''' c 6 pt
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