Gong ty C6 phAn Bao him Ngan hang Nang nghi§p

Bac car) tai chinh

Ngay 31 thang 03 nam 2018

C6ng ty C6 phAn 136o him Ngan hang Nang nghilep

M VC LVC

Trang

Thong tin chung 1 - 2

Bang can cloi k toan 3 - 4

Bac cao ke't qua hot dOng kinh doanh 5 - 7

Bac cao uu chuyen tin ta 8

Thuy6t minh bac cao tai chinh 9 - 35

C6ng ty CO phAn Bao hiern Ngan hang Nong nghiOp

THONG TIN CHUNG

CONG TY

COng ty CO phAn Bao him Ngan hang Nang nghiep (Cong ty"), truac clay la Cong ty CO phhn Bao hiem Ngan hang N6ng nghiep va Phat trien nong thon Viet Nam duvc thanhl5p theo Lu5t Doanh Nghiep Viet Nam theo Gi5y chryng nh5n dang k9 kinh doanh sO 38GP/KDBH do BO Tai chinh chp ngay 18 thang 10 nam 2006 va theo cac Gi5y chuing nh5n dang kinh doanh (lieu chinh sau:

Gigy phep clgu chinh Ngay cgp

Thay ci6i chinh

38/GPDC1/KDBH

38/GPDC2/KDBH

01/02/2008 Tang von cii0u 10 cua Cong ty CO phan Bac) hiem Ngan hang N6ng nghiep va Phat trien Nong th6n thanh 380 tji VND va thanh l'ap 4 chi nhanh tai Ha Ni, Da N5-ng, Nghe An va Oak Laic

25/06/2008 DOi ten thanh Cong ty CO ph5n Bo him Ngan hang Nang Nghiep

Thanh I5'p 3 chi nhanh tai Hai Phong, Khanh Hoa va Can Tha

38/GPDC3/KDBH

26/07/2011

Thanh 15' p 1 chi nhanh tai Thanh Hoa

38/GPDC4/KDBH

07/01/2015

Thay dOi ca cu von dieu I0cOa cac cO d6ng va thanh 15p 1 chi nhanh tai PhO Tho

Hopt &ling chinh trong kjf hien tai cOa C6ng ty la kinh doanh bao him phi nhan tho, tai bao him, giam clinh ton th5t, hot Ong d5u tty tai chinh va cac hopt d6ng khac theo quy dinh cua phaplu5t.

Cong ty co try s& chinh tai -rang 6, t6a nha chung cu, 29T1, afosng Hoang Dao Thuy, Phiy6ng Trung Hoa, Qu'an CALI Gi5y, Thanh pho Ha Ni, Viet Nam va 10 chi nhanh tai HO Chi Minh, Ha Ni, Da Ngng, Nghe An, Oak Lak, Hai Phong, Khanh H6a, Chn Tho', Thanh Hoa, PhO Tho.

HOI DONG QUAN TRI

Cac thanh vien1-10i dO'ng Quan tr cOa Cong ty trong nam va vao ngay15'p bao cao tai chinh nay nhu, sau:

Hp va ten

Ong Dinh Viet Bong Ba Hoang Thi Tinh Ong iDang Van Lieu Ong Le Hong Quan Ong Duang Van Thanh

Chur VII

Chu tich Ph6 chO tich Thanh vien Thanh vien Thanh vien

Ngay tai b6 nhiOm

Tai be) nhiem ngay 26 thang 5 nam 2017 Tai b6 nhiem ngay 26 thang 5 nam 2017 Tai [DO nhiem ngay 26 thang 5 nam 2017 Tai bo nhiem ngay 26 thang 5 nam 2017 Tai IDO nhiem ngay 26 thang 5 nam 2017

BAN KIEM SOAT

Cac thanh vien Ban Kiem soat cua Cong ty trong nam va vao ngay 15p bao cao tai chinh nay nhui sau:

H9 va ten

Ong Truang Dinh Canh Ba Luu Thi Viet Hoa Ong Nguyen Ngoc Kien

ChCrc vIl

Taporg ban Thanh vien Thanh vi 'en

Ngay tai b6 nhiOm

Tai be) nhiem ngay 26 thang 5 nam 2017 Tai bO nhiem ngay 26 thang 5 nam 2017 Tai too nhiem ngay 26 thang 5 nam 2017

1

BAN TONG GIAM DOC

Cac thanh vien Ban TOng Giam doc cOa C6ng ty trong nam va vao ngay lap bao cao tai chinh nay nhu, sau:

HQ va tOn

Ba Hoang Thi Tinh Ong EY6 Minh Hoang Ong Quach Ta Khang Ong Mai Sinh Ong Nguyen Tien Hai

Ch CPC 4/

T6ng Giam dOc Ph6 Tong Giam dOc Pho Tong Giam dOc Ph6 Tong Giam dOc Pho TOng Giam dOc

Ngay b6 nhiOrnItai b6 nhi'am

BO nhiem ngay 9 thang 6 nam 2014 Tai b6 nhiem ngay 18 thang 5 nam 2015 Tai bo nhiem ngay 19 thang 7 nam 2016 Tai b6 nhiem ngay 1 thang 9 nam 2017 BO nhiem ngay 1 thang 7 nam 2014

NGUtYI DAI DIEN THEO PHAP LUAT

NgLpoi di din theo phap luat cOa Cong ty trong nam vá vao ngay lap bao cao tai chinh nay la ba Hoang Thi Tinh, chi:pc danh: Tong Gam dOc.

Cong ty CO phAn I36o hiem Ngan hang N6ng nghiOp B01 - DNPNT

BANG CAN DOI KE TOAN ngay 31 thang 03 nam 2018

ma s6 TA/ SAN Thuyet minh

SO cueu Ki

VND

s6 cigu Ki VND

100 A. TAI SAN NGAN HAN 1,729,164,233,887 1,629,245,044,479 110 I. Tio'n va cac khoan twang &rang Oen 4 372,591,176,972 /39,834,923,154 111 1. Tien 60,745,885,272 41,334,923,154 112 2. Cac khoan tvang duang tien 311,845,291,700 98,500,000,000 120 II. DAu tu, tai chinh nga'n hpn 5 1,059,272,000,000 1,212,845,291,700 123 1. Du tv narn gi0, den ngay dao han 1,059,272,000,000 1,212,845,291,700 130 III. Cac khoan phai thu nga'n hpn 6 103,349,427,952 87,701,238,181 131 1. Phi thu cua khach hang 35,651,489,137 49,203,453,270

131.1 1.1. Phai thu vd hop Tong beo him 35,651,489,137 49,203,453,270 132 2. Tra truVc cho nguVi ban ng6n han 4,998,031,596 2,631,306,646 136 3. Phi thu nggn han khac 68,669,083,728 42,095,864,176 137 4. Du' phong phai thu ng6n han kha doi (5,969,176,509) (6,229,385,911) 140 IV. Hang ton kho 3,038,469,339 3,287,901,939 141 1. Hang ton kho 3,038,469,339 3,287,901,939 150 V. Tai san nggn hpn khac 134,719,135,964 128,141,413,843 151 1. Chi phi tra truVc nggn han 134,719,135,964 128,141,413,843

151.1 1.1. Chi phi hoa hong chva phan b6 7 134,424,590,510 128,141,413,843 151.2 1.2. Chi phi tie trif&c ngAn han khec 294,545,454 - 190 VI. Tai san tai bao hiem 16.1 56,194,023,660 57,434,275,662 191 1. Dv phong phi nhuvng tai bao hiem 30,112,766,554 30,018,677,975 192 2. Du' phong biii thuVng nhuvng tai bao hiem 26,081,257,106 27,415,597,687 200 B. TAI SAN DAI HAN 163,772,236,720 162,470,739,520 210 I. Cac khoan phai thu dai hpn 6,556,203,630 6,497,282,630

216 1. Phi thu dai han khac 6,556,203,630 6,497,282,630 216.1 1.1. q qup be° him 8 6,000,000,000 6,000,000,000 216.2 1.2. Phai thu dei han khac 556,203,630 497,282,630 220 II. Tai san cei dinh 125,724,192,620 127,624,300,253 221 1. Tai san cO dinh hCru hinh 9 64,692,197,145 66,384,848,791 222 - Nguyen gia 109,503,981,309 110,033,348,582 223 - Gia tri hao mon lup ke (44,811,784,164) (43,648,499,791) 227 2. Tai san cO dinh vC) hinh 10 61,031,995,475 61,239,451,462 228 - Nguyen gia 65,448,744,887 65,448,744,887

229 - Gia tri hao mOn kip ice (4,416,749,412) (4,209,293,425) 250 III. Du twtal chinh dai han 26,000,058,302 22,500,058,302 255 1. Du tu, na'm giir den ngay ciao han 5 26,000,058,302 22,500,058,302

260 IV. Tai san dal hpn khac 5,491,782,168 5,849,098,335 261 1. Chi phi tra truO'c dai han 11 5,491,782,168 5,849,098,335 270 TONG CQNG TAI SAN 1,892,936,470,607 1,791,715,783,999

3

•

cOpG Ty pHiA

sio

Cong ty CO phAn Bo him Ngan hang Nong nghi0 B01 - DNPNT

BANG CAN DOI KE TOAN ngay 31 thang 03 nam 2018

Ma s6 NGUON VON

Thuye t

minh

SO cu6i koi. VND

S6 du isIT VND

300 310 311

311.1 311.2

313

314 318.1

318.2

319 322 329

329.1

329.2

329.3 330

337

400 410 411

411a

412

415

417 419 421

421a

421b

C. N9' PHAI TRA I. Ng ng dn h?r] 1. Phai tra ngvoi ban ngAn han 1.1. Phai tre ye hop Tong bao him 1.2. Phei tra khac cho ngt.rovi ban 2' Thue va cac khoan phi n6p Nha , n vac 3. Phai tra ngueri lao dOng 4. Doanh thu chtya thvc hien ng6ri han 5. Doanh thu hoa hang chua cluvc , huvng 6. Phai tra ng6n han khac 7. Qu9 khen thu&ng, phCic loi 8. Dv ph6ng nghiep VL,1 8' 1 Dt,i, phang phi bao him g6c va .: .. , . - nhpn tar bao hrom 8.2. DV' pheng bOi thrforg bao hie' m goc va nhen tai bao hiem 8.3. Du' phOng dao Ong lan II. Ncy dai hpn

1. Phai tra dai han khac

D. VON CHO SO' HO3U I. Vein chit so, hiru 1. Van c6 phan 1' 1' 4CO phieu phO thong co quyetn bielu quyet 1. Theng du, von c6 phan

2. CO phieu qu9

3. Qu9 deu tv phat trien 4. Qu9 dv trCr bat bu6c 5. Li nhuen sau thue chva phan phai 6.1. Lai nhu en sau thue chue phan phoi lay ke den cueii nam trubr 6...2. Lgi nhu *en sau (hue cht.ra phan phol nam nay

12

13

15

14

16.1.1

16.1.2

16.2

17

1,192,792,275,474 1,192,792,275,474

82,503,704,550 79,613,444,071 2,890,260,479

9,830,235,543

37,247,405,533 4,281,748,609

8,317,836,788

12,494,675,093 31,293,418,961

1,006,823,250,397

775,010,360,183

153,635,051,086

78,177,839,128 -

- 700,144,195,133 700,144,195,133 380,000,000,000

380,000,000,000

12,000,000,000

(13,898,400,000) 86,133,188,964 33,448,652,880

202,460,753,289

160,088,308,359

42,372,444,930

1,133,944,033,796 1,133,944,033,796

62,362,561,711 60,964,781,934 1,397,779,777

566,681,415

57,954,675,346 6,906,634,314

8,271,523,130

13,725,283,585 38,114,646,711

946,042,027,584

741,856,809,804

129,147,233,274

75,037,984,506 -

- 657,771,750,203 657,771,750,203 380,000,000,000

380,000,000,000

12,000,000,000

(13,898,400,000) 86,133,188,964 33,448,652,880

160,088,308,359

31,730,130,233

128,358,178,126

440 TONG CONG NGUON VON 1,892, 0.7 1,791,715,783,999

r-tx,

Ong Dao Duy ,Trung Ong Pham Minh Tri Thi Tinh Pho PhOng Ke toan Tai chinh Trui&ng Ph6ng Ke toan Tai chinh Tong Giam d6c

Ha NO i, Viet Nam

NOy 20 Malty 4 Haiti 2018

4

T6ng Cong ty Co' phAn Bo him Ng5n hang 1E)Au tu, va Phat tri6n Vi"0 Nam B01 - DNPNT

BAO CAO KET QUA HOAT BONG KINH DOANH RIENG

PHAN I — BAO CAO KET QUA HOAT DONG KINN DOANH TONG HOP TO' ngay 01/01/2018 den 31/03/2018

Ma s6 CHI TIEU KY nay

VND

KY triperc

VND

Lily k6 kY nay

VND

Lily k6 ky tru,doc

VND 10 12 13 20 22 23 24

50

51

60

70

1. Doanh thu thu'an hoat d'Ong kinh doanh bac. him 2. Doanh thu hoat dOng tai chinh 3. Thu nhap khac 4. T6ng chi phi hoat dOng kinh doanh bao hi'ern 5. Chi phi hoat dOng tai chinh 6. Chi phi quan ljt doanh nghiOp 7. Chi phi khac 8. T6ng 191 nhuan k6 toan triyevc thu6 (50=10+12+13+20+22+23+24) 9. Chi phi thu 6 TNDN NO hanh 11. Lo' nhuan sau thu6 thu nhap doanh nghiap (60=50+51+52) 12. Lai co, ban tren c6 phi4u

283,471,199,138 21,796,421,020

244,286,367 160,864,282,974

13,630,778 91,657,186,010

600

52,976,806,163

10,604,361,233

42,372,444,930

-

264,814,304,216 18,791,922,499

40,703,704 131,970,721,826

3,170,727 93,978,108,333

35,403,303

57,659,526,230

11,531,905,246

46,127,620,984

-

283,471,199,138 21,796,421,020

244,286,367 160,864,282,974

13,630,778 91,657,186,010

600

52,976,806,163

10,604,361,233

42,372,444,930

-

264,814,304,216 18,791,922,499

40,703,704 131,970,721,826

3,170,727 93,978,108,333

35,403,303

57,659,526,230

11,531,905,246

46,127,620,984

-

5

Cong ty C phan Bo him Ng5n hang N6ng nghi4 B02 - DNPNT

BAo CAO KET QUA HOAT iDONG KINH DOANH (tip theo)

PHAN H - BAO CAO KET QUA HO/\T BONG KINH DOANH THEO HOAT BONG ngay 01/01/2018 Ten 31/03/2018

Ma s6 CHI TIEU ky Thuye't minh

Ky nay

VND

KY tr warc

VND

Lay ko nay

VND

Lily k .6 kY trtrifvc

VND 1 1. Doanh thu phi bao hi6m (01 = 01.1 + 01.2 + 01.3) 18 291,190,722,766 271,599,763,321 291,190,722,766 271,599,763,321

Trong dO: - - - - 1.1 - Phi bao hi6rn goc 324,706,104,855 300,025,508,436 324,706,104,855 300,025,508,436 1.2 - Phi nhan tai bk hrem 18.2 (361,831,710) 2,327,627,295 (361,831,710) 2,327,627,295 1.3 -Tang dt, phOng phi bao hi6m g6c va nhan tai bao him 33,153,550,379 30,753,372,410 33,153,550,379 30,753,372,410 2 2. Phi nhuvng tai bao hie'm (02 = 02.1 + 02.2) 19 10,264,722,229 9,148,842,379 10,264,722,229 9,148,842,379

Trong dO: - - - 2.1 - T6ng phi nhuvng tai bao hi6rn 10,358,810,808 9,824,805,361 10,358,810,808 9,824,805,361 2.2 - Tang du, phong phi nht_romg tai bao hi6m 94,088,579 675,962,982 94,088,579 675,962,982 3 3. Doanh thu phi bao hi6m thuAn (03 = 01 + 02) 280,926,000,537 262,450,920,942 280,926,000,537 262,450,920,942

4. Hoa h6ng nhuvng tai bao him va doanh thu khac hot Ong 4 kinh doanh bao hie'm (04 = 04.1 + 04.2) 2,545,198,601 2,363,383,274 2,545,198,601 2,363,383,274

Trong dá: - - - - 4.1 - Hoa h6ng nhuo'ng tai bao hiern 20 2,523,907,965 2,339,089,241 2,523,907,965 2,339,089,241

4.2 - Doanh thu khac hot dOng kinh doanh bao hi6rn 21,290,636 24,294,033 21,290,636 24,294,033

10 5. Doanh thu thuAn hot 4. ng kinh doanh bao hie'm (10 = 03 + 04) 283,471,199,138 264,814,304,216 283,471,199,138 264,814,304,216 11 6. Chi b6i thiramg (11 = 11.1 + 11.2) 68,186,774,242 75,350,522,807 68,186,774,242 75,350,522,807

hang dO: - - - - 11.1 -Tang chi b6i thuVng 21 68,189,878,842 75,456,641,659 68,189,878,842 75,456,641,659

11.2 - Cac kho6n giarn trii, 3,104,600 106,118,852 3,104,600 106,118,852

12 7. Thu b6i thu*ng nhuvng tai bao hi6m 1,605,827,973 11,734,759,930 1,605,827,973 11,734,759,930 13 8.Tang city phong 136i thveyng bao hi6m geic va nhan tai bao hi6m 24,487,817,812 (6,423,178,245) 24,487,817,812 (6,423,178,245) 14 9. Tang dy, phong boi thiyeeng nhuvng tai bao hiem (1,334,340,581) (12,870,196,414) (1,334,340,581) (12,870,196,414) 15 10.T6ng chi b6i thu*ng bao hi6m (15 = 11 + 12 + 13 + 14) 92,403,104,662 70,062,781,046 92,403,104,662 70,062,781,046

16 11.Tang_thy phong dao dOng lem _ 16.2 3,139,854,622 2,925,283,304 3,139,854,622 2,925,283,304

6

( ii0 Hlt.M NON VI G

\ 0\ No GH \ C.

Thi Tinh Tru&ng Ph6ng Ke toan Tai chinh T6ng Clam cloc "Ong Pham Minh Tri

Gang ty C6 phAn Bo him Ng5n hang N6ng nghiOp

BAo CAO KET QUA HOT BONG KINH DOANH (ti4p theo)

PHAN II— BAO CAO KET QUA HOAT BONG KINN DOANH THEO HOAT BONG lU ngay 01/01/2018 cle'n 31/03/2018

B02 - DNPNT

Ma so CH i TIEU Thuy6t minh

Ky nay

VND

Ky tru,dec

VND

Lay k6 kY nay

VND

LON/ k6 ky tru56fc

VND 1. Chi phi khac hog Ong kinh doanh bao him

17 (17 = 17.1 + 17.2) 22 65,321,323,690 58,982,657,476 65,321,323,690 58,982,657,476 17.1 - Chi hoa hong bao him 43,812,113,993 40,574,803,858 43,812,113,993 40,574,803,858 17.2 - Chi phi khac hoat dOng kinh doanh bac, him 21,509,209,697 18,407,853,618 21,509,209,697 18,407,853,618

2. TOng chi phi hoat dOng kinh doanh bao hi6m 18 (18 = 15 + 16 + 17) 160,864,282,974 131,970,721,826 160,864,282,974 131,970,721,826

3. Lol nhuan gOp hoat Ong kinh doanh bao him 19 (19 = 10 + 18) 122,606,916,164 132,843,582,390 122,606,916,164 132,843,582,390 23 4. Doanh thu haat dc)ng tai chinh 23 21,796,421,020 18,791,922,499 21,796,421,020 18,791,922,499 24 5. Chi phi hoat dOng tai chinh 24 13,630,778 3,170,727 13,630,778 3,170,727 25 6. Lyi nhuan hoat Ong tai chinh (25 = 23 + 24) 21,782,790,242 18,788,751,772 21,782,790,242 18,788,751,772 26 7. Chi phi quan ly doanh nghi6p 25 91,657,186,010 93,978,108,333 91,657,186,010 93,978,108,333

8. Lol nhuan thuan tii, hog dOng kinh doanh 30 (30 = 19 + 25 + 26) 52,732,520,396 57,654,225,829 52,732,520,396 57,654,225,829 31 9. Thu nhap khac 244,286,367 40,703,704 244,286,367 40,703,704 32 10. Chi phi khac 600 35,403,303 600 35,403,303 40 11. Lol nhuan khac (40 = 31 + 32) 244,285,767 5,300,401 244,285,767 5,300,401

12. Tong loi nhuan 1(6 toan tru*c thu6 50 (50 = 30 + 40) 52,976,806,163 57,659,526,230 52,976,806,163 57,659,526,230 51 13. Chi phi thue TNDN hien hanh 26.1 10,604,36 -441,905,246 10,604,361,233 11,531,905,246

14. Lcri nhuan sau thu6 thu nhap doanh nghi6p

60 70

(60 = 50 + 51 + 52) 15. Lai co, ban Wen co' phiou 29

42,37 4 930 , dONG . / ..„, • ._ —

A .10 • 20,984 TY -

42,372,444,930 46,127,620,984

Ong Bao Duy Trung Ph6 Phong Ke' toan Tai chinh Ha N6i, Wet Nam Ngay 20 thang 4 nam 2018

7

Ong eao Duy Trung Ong Pham Minh Tri Ph6 Phong Ke toan Tai chinh Truiong Ph6ng Ke toan Tai chinh

Ha N6i, Viet Nam

Ngay 20 thang 4 nam 201 8

8

ng Thi Tinh T6ng Giam ci6c

CO PHAN BAG HIEM NGAN

Cong ty CO phAn Bo him Ng5n hang Nong nghi0 B03 - DNPNT

BAO CAO LIU CHUYEN TIEN TE TCY ngay 01/01/2018 cio'n 31/03/2018

Ma s6 CHI TIEU Thuyet minh KS, nay KS/ trixo,c

01

02

03 04 05 06 07

20

21

22

23

24

25 26

27

30

31

32

33 34 35 36 40

50

60

61

70

I. Lu,u chuyen tin tip hoat d6ng kinh doanh 1. Tien thu tir ban hang, cung cap djch vu va doanh thu khac 2. Tien chi tra cho ngt.rosi cung c6p hang hoa va dich vy 3. Tien chi tra cho ngithi lao d6ng 4. Tien lai vay dá tra 5. Thue thu nhap doanh nghihp dã n6p 6. Tien thu khac lb, hoat cl6ng kinh doanh 7. Tien chi khac cho hoat Ong kinh doanh Luv chuyen den thuhn ti.i, hog dOng kinh doanh II. Lipu chuyen ti6n to, hog Ong du tu, 1.Tien chi de mua sam, xay dyng TSCD va cac tai san dai han khac 2.Tien thu til, thanh Iji, nhugng ban TSCD va cac tai san dai han khac 3.Tien chi cho vay, mua cac cong cc) no' cua dun vj khac 4.Tien thu hOi cho vay, ban lal cac cOng cy no'cUa dun vj khac 5.Tien chi du tu, g6p vOn vao dun vi khac 6.Tien thu h61 du tui Op vOn vao dan vj khac 7.Tien thu lal cho vay, cO tin va 10 nhuhn du'gc chia Luv chuyen tin thuAn tit, hag Ong da‘u tu, III. Wu chuyen ti6n to hog Ong tai chinh 1. Tien thu tir phat hanh c6 phieu, nhhn von g6p cua chu s6 , 1-10,u 2. Tien tra lal vOn g6p cho cac chi] so' hiru, mua lal co phieu cua doanh nghihp dã phat hanh 3. Tien thu to' di vay 4. Tien tra no' goo vay 5. Tien tra no' goo thue tai chinh 6. 06 tin, igi nhuan dã tra cho chu so' hiru Luv chuye'n tin thuAn ter hog Ong tai chinh Wu chuyen ti6n thuan trong kj, (50 = 20+30+40) Tien va tu,o'ng &rung ti'en ciAu kj, Anti htyang cua thay 1:16i tji gia hoi dobi quy doi ngoai th Tien va tu,o,ng dipcmg ti'en cu6i kjf (70 =

50+60+61) 4

335,888,036,985

(143,076,408,732)

(72,133,017,061) -

(13,604,187,241) 120,849,047,335

57,560,537,732

285,484,009,018

-

241,500,000

-

-

(88,272,000,000) 25,000,000,000

10,308,744,800

(52,721,755,200) -

-

-

- - -

(6,000,000) (6,000,000)

232,756,253,818

139,834,923,154 ,.

e • C

elACR7i. L"-'2`u 1_,

306,398,413,710

(129,081,307,411)

(72,704,619,222) -

(20,669,191,939) 139,669,499,039 76,962,139,439

300,574,933,616

-

-

_

-

(62,500,000,000) 34,000,000,000

8,321,827,399

(20,178,172,601) -

-

-

- - _

(8,800,000) (8,800,000)

280,387,961,015

114,314,382,947 , .a 'N. , . 02,343,962

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Cong ty CO phAn 136o him Ngan hang N6ng nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CHiNH ngay 01/01/2018 den 31/03/2018

1. TH6NG TIN DOANH NGHO

C6ng ty CO phk Bao hiem Ngan hang Nang nghiep ("Cong ty"), trutec day la Cong ty CO phhn Bo hiem Ngan hang N6ng nghiep va Phat trien n6ng thon Viet Nam duvc thanh lap theo Lust Doanh Nghiep Viet Nam theo Giay nhan clang ky kinh doanh so 38GP/KDBH do B6 Tai chinh cap ngay 18 thang 10 nam 2006 va theo cac Giay nhan dang ky kinh doanh di6u chinh sau:

Ghiy phep clieu chinh NO)/ c6p Thay cioi chinh

38/GPDC1/KDBH 01/02/2008 Tang von di'eu 10 cCia COng ty CO phan Bac! hiem Ngan hang Wong nghiep va Phat trien Nong than thanh 380 tY VND va thanh lap 4 chi nhanh tai Ha Ni, Da NAng, Nghe An va flak Lak

38/GPDC2/KDBH 25/06/2008 DOi ten thanh Cong ty CO ph6n Bag hiem Ngan hang Nong Nghiep va thanh lap 3 chi nhanh tai Hai Phong, Khanh HOa va Can Tha

38/GPDC3/KDBH 26/07/2011 Thanh lap 1 chi nhanh tai Thanh HO@

38/GPDC4/KDBH 07/01/2015 Thay do' co' cu von dieu 10 cua cac cO dOng va thanh l'ap 1 chi nhanh tai PhO Thg

Hopt d6ng chinh tong, ky hien tai cua Cong ty la kinh doanh bag hiem phi nhan thg, tai bag hiem, giám clinh tOn that, hoat clOng du tu, tai chinh va cac hot d6ng khac theo guy dinh cCia phap luat.

COng ty co try so' chinh tAng 6, toa nha chung 29T1, dugeng Hoang Dpo s Thuy, phuo'ng Trung Hoa, guan Cu Giay, thanh pho Ha Ni, Viet Nam va 10 chi nhanh tai HO Chi Minh, Ha Ni, ea N -Ang, Nghe An, Oak Lak, Hai Phong, Khanh I-16a, Can Tha, Thanh Hoa, Phi.) Thg.

9

C6ng ty CO ph6n 136o him Ngan hang N6ng nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (trep theo) TO ngay 01/01/2018 den 31/03/2018

2. CO' SO' TRINH BAY

2.1 Chun myr va Ch 6 cr0k toan áp ding

Bao cao tai chinh cOa Cong ty duvc lap phO hp vai Ch e c10 ke toan doanh nghiep Viet Nam, ThOng tu, s6 232/2012/TT-BTC ("ThOng tui 232") ngay 28 thang 12 nam 2012 cua BO Tai chinh huteng dan ke toan áp dung doi vai doanh nghiep bao him phi nhan thg, doanh nghiep tai bao hiem va chi nhanh doanh nghiep bao him phi nh'an tho nu,dec ngoai vá ThOng tui s6 200/2014/TT-BTC ngay 22 thang 12 nam 2014 hu'Oing darn che dOkê toan doanh nghiep, phO hp vad cac Chun mcpc Ke toan Viet Nam do BO Tai Chinh ban hanh theo:

Quyet clinh só 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye viec ban hanh bon Chun myc ke toan Viet Nam (DO 1);

Quyet dinh so 165/2002/QD-BTC ngay 31 thang 12 nam 2002 v'e viec ban hanh sau Chun mu,c k'e toan Viet Nam (flgt 2);

Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 nam 2003 v6 viec ban hanh sau Chun mcrc ke toan Viet Nam (Dgt 3);

Quyet dinh so 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ve' viec ban hanh sau Chun miyc ke toan Viet Nam (DO 4); va

Quyet dinh so 100/2005/QD-BTC ngay 28 thang 12 narn 2005 v6 viec ban hanh bon Chuan rnyc ke toan Viet Nam (DO 5).

Theo d6, bao cao tai chinh duvc trinh bay kern theo va viec sUi dung cac bao cao nay khOng danh cho cac dOi tuvng khong cluvc cung cap cac thong tin ye cac thu tuc va nguyen tac va th6ng le ke toan tai Viet Nam va han n0,a khong duvc chu dinh trinh bay tinh hinh tai chinh, ket qua hoat dOng kinh doanh va lusu chuyen tien te theo cac nguyen tac vã thong le ke toan duvc chap nha'n rOng rai & cac nuVc va lanh tho khac ngoai Viet Nam.

2.2 Hinh thin s6 ke toan 5p dyng

Hinh tht:pc sO k4 toan áp dung cua Cong ty la Nhat kji so cal,

2.3 Kk Ice toan nam

Kji ke toan nam cua C6ng ty bp dung cho viec l'ap bao cao tai chinh bat du ngay 1 thang 1 va kat thuc nigay 31 thang 12.

2.4 Dan vi tin t trong k to5n

Bao cao tai chinh cluvc l5p bang clan vi tin t sCr dung trong ice toan cUa C6ng ty la ci6ng Viet Nam ("VND").

10

Cot-1g ty CO phAn [36o him Ngan hang N6ng nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo) ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHO YEL.1

3.1 Thay deii chinh sach ke toan

Cac chinh sach k toan ciaa C6ng ty sCr dung de lap bao cao tai chinh drc áp dung nhat quer) vdri cac chinh sach dã duvc SCY dung de lap bao cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017.

3.2 Tien va cac khohn twang duvng tier?

Tien vá cac khoan tirang &rung tin bao gm tin mat tai qu9, tin gCri ngan hang, cac khoan du tu, ngan han co thol hart thu hi hoc ciao hart khon9 qua ba thang, CO tinh thanh khoan cao, c6 kha nang chuyen dOi de clang thanh cac luvng tien xac dinh va khong c6 nhieu rOi ro trong chuyen d61thanh ti6n.

3.3 Cac khoan phai thu

Cac khoan phi thu, bao gm cac khoan phi thu cua khach hang va cac khoan phi thu khac, dt.rosc ghi nhan ban dau theo gia g6c va 'Lion duvc phan anh theo gia gen trong thoi gian tiep theo.

Dcr phong ng phai thu kh6 doi the hien.phan gia tri,ct:ta cac khoan phi thu ma C6ng ty dcr kin khong CO kha nang thu hi tai ngay ket thilc ky ke toan. Tang hoc Om so du' tai khoan du' phong du,gc hach toan vao chi phi quan ly doanh nghiep ten bao cao tai chinh.

MCrc trich lap cicr phong doi veyi cac khoan ng phi thu qua hart thanh toan duvc thu,c hien theo ht.romg dAn tai Th6ng tu, s6 228/2009/TT-BTC do B6 Tai chinh ban hanh ngay 7 thang 12 nam 2009 nhu, sau:

ThOi gian qua hat? Mix trich du, phOng

Ti:r tre'n sau (6) thang den &POI m6t (1) nam 30% TO' rn0t (1) nam den du,61 hai (2) nam 50% TO, hai (2) nam den du,gi ba (3) nam 70% TO' ba (3) nam tr& len 100%

3.4 Tai san c6 dinh hCPu hinh

Tai sari c6 dinh hCru hinh cluvc ghi nhan theo nguyen gia trir di gia tri hao mon lOy

Nguyen gia tai san c6 dinh bao gm gia mua vá nhCrng chi phi c6 lien quan truic trep de'n viec &Pa tai sari vao hot Ong nhu, dcr kin.

Cac chi phi mua s6m, nang ca'p vá di mOi tai san c6 dinh duvc ghi tang nguyen gia cua tai san vá chi phi bao tri, sCra chCra duvc hach Wan vao bao cao ket qua hat d6ng kinh doanh khi phat sinh.

Khi tai san co dinh hau hinh du,gc ban hay thanh ly, cac khoan lai hoc 16 phat sinh do thanh ly tai san (la phan chenh lech giDa tien thu thuan viec ban tai san vo'i gia tri con lai cua tai san) duvc hach toan vao ket qua haat d6ng kinh doanh.

Cong ty C6 phAn Bo him Ngan hang Nong nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo) ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)

3.5 Tai sat., co` dinh vO hinh

Tai san c6 dinh vo hinh duvc ghi nhan theo nguyen gia trt:r dl gia tri khau hao lOy k.

Nguyen gia tai sOn co dinh vo hinh bao góm gia mua va nhCrng chi phi co lien quan tryc tip den viOc din tai san vao st:p dung nhir dgr kien.

Cac chi phi nang cep va di mai tai san c6 dinh vo hinh duvc ghi tang nguyen gia dia tai san va cac chi phi khac duvc hach toan vao bao cao ket qua hot dOng kinh doanh khi phat sinh.

Khi tai san c6 dinh vo hinh duvc ban hay thanh ly, cac khoan lai hoacI6 phat sinh do thanh19 tai san (la phan chenh loch giCra giCra tien thu thu'an tCv viOc ban tai san vai gia tri con lai ct:Ja tai san) duvc hach toan vao bao cao ket qua hot clOng kinh doanh.

3.6 Kh -au hao va hao mOn

Khau hao tai sari c6 dinh hCru hinh va hao mon tai san c6 dinh vo hinh duvc trich theo phiyang phap khau hao &rang thang trong suot thai gian hCru dung Lrac tinh dia cac tai san nhui sau:

Nha dra va vat kien trOc May mac thiet bi PhLrang tin van tai Thiet bi dung cy quan 19 Tai san co dinh hCru hinh khac Phan mm Tai sari co dinh vo hinh khac Quyen sCr dung dat vo thai han

3.7 Chi phi tra &vac

8 - 25 narn 3- 15 nam 6 - 10 nam 5 - 10 nam 4 - 25 nam

3 - 5 nam 2 — 20 narn

Khong khau hao

Chi phi tra tru'ac bao g6m cac chi phi, tra tru,O'c ngen han hoc chi phi tra truck dai han tren bang can,doi ke toan va cluvc phan 136 trong khoang thai gian tre truVc hoac thol gian cac lai ich kinh te tuvng Ong duac to ra ttle cac chi phi nay.

3.8 Cac khoan d6u

Cac khoan dau tu, nem giCr den ngay dao han duvc ghi nhan theo gia g6c. Sau khi nh'an ban Tau, cac khoan dau tly nay duvc ghi nh'an theo gia tri co the thu hOi. Cac khoan suy giam ,gia tri c6a ,khoan dau tui neu phat sinh duvc hach toan vao chi phi trong k9 va giarn triy tryc tiep gia tri dau tty.

3.9 Cac khoan phai trà va chi phi trich trwor

Cac khoan phai tra va chi phi trich truiac duvc ghi nhan cho s6 Wen phai tra trong trang lai lien quan den hang h6a va dich vu da nhan duvc khong ph() thuOc vao viOc C6ng ty da nhan duvc hoa dan cCla nha cung cap hay chiya.

3.10 Lvi ich nhan vien

3.10.1 Trg cAp huv tri

Tra cep ht.ru tri duvc Bac) him X5 hi Viet Nam tra cho nhan vien cua COng ty da nghi huiu. COng ty CO trach nhiern dong gbp mOt phan vao khoan toe cap nay bang cach dong bao him xa hOi hang thang cho Co quan Bao Hiem Xã hi theo mCrc quy clinh hiOn hanh.

12

C6ng ty CO phAn Bo hiern Ngan hang N6ng nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tiep theo) TO, ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHU YEU (tip theo)

3.10 Lo:i ich nhan vier? (tip theo)

3.10.2 Qu2 bao him that nghiap

Theo Luat Bo him X5 hi va Nghi dinh so 127/2008/ND-OP ngay 12 thang 12 nam 2008 cua Chinh phO, Qu9 bac) hiem that nghiep duvc ap dung tt:P ngay 1 thang 1 nam 2009 theo do ngut,i lao d6ng dOng 1% tin luvng, tin c6ng thang dOng bao hiem that nghiep, nguVi SCP dung lao d6ng dOng 1% qu9 tien tien cong dOng bao hiem that nghieps cOa nhCrng ngutri lao Ong tham gia bac) hiem that nghiep va Nha nutrc ho tro tt:r ngan sach bang 1% qu9 tien Wing, tin cOng dOng bao hiem that nghlep cua nhO,ng ngutri lao Ong tham gia bao hiem that nghiep.

3.11 Cac quSi dy, phOng nghi:ap vy

Cac qu9 du, phong nghiep vçi duvc trich lap theo C6ng van so 358/BTC-QLBH ban hanh ngay 10 thang 1 nam 2018 ap dung cho nam tai chinh 2017 bao gam a) nghiep V cl bao him phi nhan th9 va b) nghiep Vt,Jbao hiem sOt khOe. Vic trichl5p dkr phong nghiep vu bao hiem duvc thu,c hien theo cac phurang phap quy clinh tai Th6ng tu, s6 50/2017/TT-BTC ngay 1 thang 7 nam 2017 cua B6 Tai chinh.

Cu the phlyang phap trich lap dy, phong nhu) sau:

a) Nghiep vu bao hiem phi nhan tho

(i) Dui phOng phi chcra &roc huerng

Cong ty áp dung phu,ang phap tO,ng ngay d tinh phi bao him chu,a duvc hu,o'ng cho t'at ca cac lo5i hinh bao hiem theo cong thOt sau:

Phi bao hiem x SO ngay bao him con lai cua hop dong bao him, tai bao him

D1,1' phOng phi chtya duvc hu&ng = TOng s0 ngay bao hiem theo hop dOng bao hiern,

tai bao hiem

(i0 phOng boi thubing

Dy phong !DOI thuting bao gOm dy phOng b6i,thirang cho cac tOn that,d5 khieu nai nhuing den cuoi nam chtya giai quyet va dy phong boi thuVng cho cac ton that d5 phat sinh trach nhiem bao hiem chtya khieu nai.

Du, ph6ng boi thui6mg cho cac ton that d5 phat sinh thu6c trach nhiem bao hiem nhtyng den cuoi nam tai chinh chu'a dc giAi quyet duvc trich lap cho tCrng nghiep vu bao hiem theo phtyang phap LrOc tinh sO tier, bosi thuVng cho tCyng \Ai ton that thu6c trach nhiem bao him d5 thong bao hoc d5 yeu cau doi b6i thuVng c6ng ty bao hiem nhung den cu6i nam tai chinh chu,a du,gc giai quyet; va

Dy, phong b6i thut,ng cho cac tem that dã phat sinh trach nhiem bao him nhtyng chLra thOng bao hoac chtya yeu cau b6i thu,Ong (IBNR) &roc trich lap theo tjr le 3% phi bao hiern giO, la' d6i vai tCyng nghiep vu bao hiem.

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C6ng ty CO ph'an 136o him Ngan hang N6ng nghiOp

THUYET MINH BAO CAO TAI CHINN (tip theo) TO' ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)

3.11 C6c quk dy, phOng nghiOp vy (tip theo)

B09 - DNPNT

(i71) DV phOng dao dOng Iden

Dt:r phOng dao dOng l&n citygc trich Lap m6i nam cho den khi dy phong dat duJoic mtk 100% min phi giO, Ii trong nam tai chinh va du'oc trich l'ap tren co so' phi bao hiern Ipi theo quy dinh tai Th6ng sO 50/2017/TT-BTC ngay 1 thang 7 nam 2017 do BO Tai chinh ban hanh.

vpo ngay 28 thang 12 nam 2005, BO Tai Chinh dã ban hanh Quyet dinh so 1,00/2005/QD-BsTC ve viec. ban hanh bon, chuAn mck ké toan ("CMKT") mai, bao g6m CMKT so 19 ve Hop dorlg bac? hiem. Theo do, ke tO, thang 1 nam noq, vioc trich 14 dcv phong dao dOngIO'n la kh6ng can thiet do clky phong nay phan anh "cac yeu cau doi b6i thu'osng khong ton tai tai th61 diem lap bao cao tai chinh". Tuy nhien, do BO Tai,Chinh chtya c6 hui&ng clan Cy th6 viec ap dung CMKT so 19 va theo quy dinh tai Nght dinh. so 73/2016IND-CP do Chinh OD ban hAnh ngay 1 thang 7 nam 2016 ye viec quy dinh chi fiat thi hanh luat kinh doanh Liao hien') va luat sera d6i, b6 sung mOt sO dieu cua Luat kinh doanh bao hiem, C6ng ty hien van trich lap dy ph6ng dao dOng l&n tren bac, cao tai chinh cho nam tai chinh ket thuc ngay 31 thang 12 nam 2017. Tj/ le trich lap hien tai la 1% tOng phi giO, lai cua Wing nghiep vu bao hiem.

b) Nghiep vu bao him sik kh6e

DcP phOng loan h9c

DOi voi hop dong bao hiern, tai bao hiem (hop dong bao hiem) SCPC khoe CO tho'i han tren 1 nam, du' phong toan hoc duoc trich lap nhu, sau:

Phi bao him x SO ngay bac, hiem cOn lai cua hop d6ng bao hiem, tai bac, him

Diy ph6ng Wan hoc T6ng so ngay bao hiem theo hop dong bao hiem,

tai bao hiem

Dy phong toan, hoc duvc hach toan vao tai khoan dy ph6ng phi chtya du'oc hu&ng ten bang can, dOi ke toan. Trong m9i tru,&ng hop Cong ty dam bao ket qua trich lap thy phong khong thap hart ket qua trich lap theo phu'ang phap 1/8.

(ii) DcP phOng phi chva clugc huJO'ng

D6i vai cac hop dOng bao hiem c6 they' han ttY 1 nam tr& xuong, áp dung phuang phap trich lap theo he sO cOa tho,i gian hop Tong bao hiem. Phtygng phap trich lap phi theo tirng ngay.

Phi bao him x SO ngay bao him con lai cua hop Tong bao hiem, tai bao hiem

phong phi chu'a du'oc hui&ng =

T6ng sO ngay bao hiem theo hop dOng bao hiem, tai bao him

14

Cong ty CO phAn [36o him Ngan hang Not-1g nghi0 B09 - DNPNT

THUYET MINH BAD CAO TAI CH1NH (tip theo) TO' ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH KE TOAN CHO YEU (tiep theo)

3./1 Cac quk dy phOng nghiOp vy (tiep theo)

b) Nghiep vy bao hiem sCrc khoe (tiep theo)

phOng b& thtfang

D 1,13 phong boi thuang cho cac tem thAt da phat sinh thu6c trach nhiem bao him nhung den ow:5i nam tai chinh cht.ra duvc piai quyet: cluoic trich lap cho tCng nghiep vy bao him theo phuvng phap uVc tinh so tien boi thu'ang cho Wing vy tem that thu6c trach nhiem bao him da thong bao hoc da yeu c5u ôi boi thyang cOng ty bao hiem nhung den cuoi nam tai chinh chu'a duvc giai quyet.

Dy phong b6i thuVng cho cac tem that da phat sinh thu6c trach nhiem bao him nhung chu'a th6ng bao: Trich lap theo t9 le 3% phi bao him lai doi tUng nghiep VI) bao hiem.

(iv) DyphOng darn bao can d6i

ML:Pc trich lap hang narn la 1% phi bao hiern lai va cluvc hach toan vao tai khoan dcp ph6ng dao d6ng lan tren bang can doi ke toan.

3./2 QuSi du' trip b6t bue)c

Quj, dy trir bat bu6c duvc trich lap vai mgc dich b6 sung v6n dieu le va dam bao kha nang thanh toan dia C6ng ty. T9 le dtycyc trich lap dia quji dy, trO, bat bu6c bang nam phan tram (5%)

nhuan sau thue hang nam, va s6 du' t6i da bang muVi phan tram (10%) vOn dieu IO theo Nghi clinh s6 73/2016/ND-OP ngay 1 thang 7 nam 2016 ban hanh 1361 Chinh

3.13 Cac nghiOp vy bkig ngo?i

Cac nghiOp vy phat sinh bang cac clan vi tin te khac vai clan vi tien te ke toan cua Cong ty duvc hach toan theo t9 gia giao dich thiyc te vao ngay phat sinh nghiep vy theo nguyen tac sau:

NghiOp vy lam phat sinh cac khoan phai thu duvc hach Wan theo t9 gia mua cua ngan hang thu,ang mai nai Cong ty chi clinh khach hang thanh toan;

Nghiep vy lam phat sinh cac khoan phai tra &vac hach toan theo t9 gia ban cua ngan hang thu,ang mi nai Cong ty kien giao dich;

Giao dich gop v6n hoac nhan v6n g6p duvc hach toan theo gia mua ngoai te c6a ngan hang no doanh nghi'ep ma' tai khoan dO nhan von cua nha clau tu,; vã

Giao dich mua sam tai sari hoac cac khoan chi phi cluvc thanh toan ngay bang ngoai te (kh6ng qua cac tai khoan phai tra) duvc hach toan theo t9 gia mua cua ngan hang thiyang mai nai C6ng ty thvc hiOn thanh toan.

Tai ngay ket thuc k9 ke toan nam, cac khoan myc tin te c6 goc ngoai te duvc danh gia lai theo t9 gia giao dich thu,c té tai ngay cua bang can el& ké toan theo nguyen tac sau:

Cac khaki myc tien te duvc phan lopi la tai san du,ac hach toan theo gia mua cua ngan hang thuvng mai no Cong ty thuVng xuyen c6 giao dich; va

Cac khoan myc tien te duvc phan loai là ncY phai tra &Pao hach toan theo t9 gia ban cua ngan hang thu,ang mai nai Cong ty thuiang xuyen CO giao djch.

Tat ca cac khoan chenh loch t9 gia thyc tO phat sinh trong nam va chenh lOch do danh gia lai s6 du tien tO CO goo ngo5i tO cuoi narn cluvc hach toan vao bao cao ket qua hot d6ng kinh doanh.

3. CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)

15

C6ng ty C phAn Bo him Ng5n hang Nong nghilep B09 - DNPNT

THUYET MINH BAD CAD TAI CHiNH (tip theo) TO' ngay 01/01/2018 den 31/03/2018

3.14 Phan chia lai nhuân

Loi nhuan thuen sau thu e thu nhap doanh nghiep CO the cluvc chia cho cac c6 clang sau khi duvc Dal hi (long c6 dong phe duyet va sau khi da trich lap cac quy theo Dieu le C6ng ty va cac quy dinh dia phap luat Viet Nam.

3.15 Ghi nhan doanh thu

Doanh thu duvc ghi nhan khi kha nang nhan cluvc cac Ii ich kinh te ca the xac clinh duvc mOt cach chec char,. Doanh thu duvc xac dinh theo gia tri hop ly dia cac khoan cla thu hoc Se thu cluvc sau khi triP di cac khoan chiet khau thuvng mi, Om gia hang ban va hang ban bi tra Cac dieu kin ghi nhan cu the sau day cOng phi duvc dap Ong tru'ac khi ghi nhan doanh thu:

(i) Doanh thu phi bao hiem goc

Doanh thu phi bao hiem goc duvc ghi nhan theo quy dinh tai Th6ng tur so 50/2017/TT-BTC ngay 1 thang 7 nam 2017 ("Thong tu, sO 50") ht..rang dan che cla tai chinh dOi vai doanh nghiep bao hiem, doanh nghiep tai bao hiem, doanh nghiep mai giai bao hiem va chi nhanh doanh nghiep bao hiem phi nhan th9 nu'ac ngoai.

Theo da, doanh thu phi bac) hiem goc duvc ghi nhan khi dap L:ling duvc nhCrng dieu kien sau: (1) hop clang dä cluvc giao ket giDa doanh nghiep kinh doanh bao hiem vã ben mua bao hiem cla clang du phi bao hiem; (2) CO bang chUng ye viec hop clong bao hiem dã cluvc giao ket va ben mua bao hiem cla clang di) phi bao hiem va (3) Hop clang bao hiem duvc giao ket va doanh nghiep kinh doanh bao hiem CO thoa thuan cho ben mua bao hiem no phi bao hiem thi doanh nghiep kinh doanh bao hiem van phi hach toan vao thu nhap khoan tien cho ben mua bao hiem no mac du ben mua bao hiem chLya clang phi bao hiem. Thoi han thanh toan phi bao hiem khong qua 30 ngay ke ngay hop clong bao hiem CO hieu Icrc. Truteng hop clang phi bao hiem theo ky, Cong ty hach toan doanh thu khoan phi bao hiem cua ky clang phi baohiem dau tien khi hop dong bao hiem c6 hieu crc va chi hach toan doanh thu khoan phi bao hiem cua cac ky dOng phi bac, hiem tiep theo khi ben mua bao hiem dã &mg du phi bao hiem theo thaa thuan tai hop d6ng bac) hiem. Trtyo'ng hop ben mua bao hiem khong clong c10 phi bao hiem theo thol han thanh toan phi bao hiem, hop cl6ng bao hiem sê ty, cham hieu Icrc khi het th6i han thanh toan phi bac, hiem.

Phi bao hiem nhan tru'ac khi chu'a den han ti ngay cuoi ky ke toan duvc ghi nh 'an vao "Doanh thu chva thy'c hien ngan [Ian" tren bang can clOi ke toan.

NhOng khoan hoar) hoec Om phi bao hiem goo la cac khaki Om triy doanh thu vã duvc theo dOi rieng, cuoi ky ket chuyen vac, tai khoan doanh thu phi bac, hiem goo dé tinh doanh thu thuan.

(ii) Tien lai

Doanh thu duvc ghi nhan khi tien lai phat sinh tren cas& d6n tich (Co tinh den loi tik ma tai san dem lai) trt:p khi kha nang thu h6i tienlai khong chac chen.

(iii) CO tcpc

c6 toc va loi nhu'an duvc chia duvc ghi nhan la doanh thu khi quyen duvc nhan c6 tCyc hay loi nhuan duvc chia cCia Cong ty vài tui cach la nha dau duvc xac lap. Theo quy dinh tai ThOn.g kr so 20,0/2014/TT-BTC, Cong ty khong ghi nhan, doanh thu d6i vai phan CO tt:rc duvc tra bang ca phieu va c6 phieu thu'arg ma chi cap nhat s6 luvng co phieu theo doi ngopi bang.

16

C6ng ty CO phAn Bo him Ngan hang N6ng nghi4 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tip theo) TtIr ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHO YEU(tiep theo)

3./5 Ghi nhân doanh thu (tiep theo)

(iv) Doanh thu khac

Cac khoan doanh thu khang thuVng xuyen ngoai cac doanh thu lien quan den hot dang bao him, tin lal, c6 tirc snhu, thu nhap tt:r thanhI9, nhuvng ban tai san c6 dinh, thu tin phat khach hang vi pham hop dong, thu cac khoan ng kh6 dal era X CP 1 9 x6a

3.16 Ghi nhasn chi phi

(i) Chi IA thuierng

Chi phi bai thuVng duvc ghi nhan khi ha sa bai thu,Ong hoan t6t va dugc nguigi ca th5m quy6n phe duyet. Nhumg V V bÔi thuVng chuia duvc phe duyet tai th61 diem cu6i k9 duvc col là chili@ giai quye't vá duvc thong Ice de trich lap dy, phong b6i thuteng.

(ii) Chi hoa 176ng

Hoa hang cCia m6i loai san phAm duvc tinh theo t9 phan tram tren doanh thu phi bac) him g6c theo quy dinh tai Thong tu, s6 50/2017/TT-BTC ngay 1 thang 7 nam 2017 do B6 Tai Chinh ban hanh. Chi phi hoa hang cluvc phan b6 va ghi nhan tren bac, cao ket qua hot clang kinh doanh trong k9 tuvng t.:Png vai phi bac, hiern duvc We:mg.

(iii) Chi phi h6 tro di

Chi h6 trg dal 19 bac) hiem phi nhan tho, bao him khoe duvc chi tuvng Ong vai cac hop dong bao hiem dã khai thac duvc trong nam tai chinh khong vuvt qua 50% t9 le hoa hong thuOc

lopi nghiep vy bao hiem.

(iv) Chi phi guar) f2 doanh nghiOp

Chi phi quanI9 doanh nghiep duvc ghi nhan khi phat sinh.

(v) Thue' tai san

Cac khoan tin thue theo hop clang thue hot Ong duvc hach toan vao ket qua hot clang kinh doanh trong narn theo phuvng phap cluVng thAng trong theyi han cua hop ci6ng thue.

(vi) Chi phi khac

Cac chi phi phat sinh do cac scy kin hay‘ cac nghiep vu rieng bit cac hot dOng thong thuVng ct:la cac doanh nghiep va CO the gom: chi phi thanh 19, nhuvng ban TSCD, cac khoan thu dal lau ngay kh6ng tat toan duvc, tin phat phai tra do vi pham hop clang kinh te, Opt hanh chinh...

17

C6ng ty CO phAn E36o hiem Ngan hang Nang nghip B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tip theo) ngay 01/01/2018 den 31/03/2018

3. CAC CHINN SACH Kt TOAN CHO YEU (tip theo)

3.17 Ghi nhn hogt crOng kinh doanh tai bao hie'm (tip theo)

(I) Nhvgng tai bac, 1714177

Phi nhuvng tai bao hiem theo cac th6a thu5n tai bao hiem c6 dinh duvc ghi nh5n khi doanh thu phi bao hiem g6c n6- rn trong pharn vi cac thoa thu5n nay da cluvc ghi nh5n.

Phi nhuvng tai bao hiem tam tho'i duvc ghi nh5n khi hop clang tai bac, hiem tam thoi d5 duvc kji ket va doanh thu phi bao hiem goc nam trong pham vi hop clang nay d5 duvc ghi nh5n.

Thu bai thugng nhuyng tai bac) hiem &rot ghi nh5n khi CO b5"ng chi:mg hien hCru v6 nghia vu cua ben nh5n tai bao hiem.

Hoa hang nhuyng tai bao hiem duvc ghi nh5n khi phi nhuyng tai bao hiem &roc ghi nh'an. Cuai kjr k toan, khoan hoa hong bao hiem chu,a duyc tinh vao doanh thu kj, nay trang Crng vai doanh thu phi bac) hiem, chi phi nhuyng tai bao hiem chira duvc hu,Ong phi du,gc xac dinh d4 chuyen sang phan b6 vao cac kji kê toan sau theo phutng phap trichl5p cly ph6ng phi bao hiem (55 clang kj/ voi BO Tai chinh.

(ii) Nhan tai bac) 1714m

Thu nh5'p va chi phi lien quan den cac hopt clang nh5n tai bao hiem cluvc ghi nh5n khi nh5n duvc cac bang thanh toan tt:p cac cong ty nhuigng tai bao hiem.

Hoa hang nh5n tai bao hiem dc ghi nh5n khi ch5p nh5n thoa thu5n nh5n tai bao hiem va nh5n cluyc bang ke thanh toan ttIr c6ng ty nhuyng tai bao hiem. Cuai kji ke toan, khoan hoa hong bao hiem chu'a duvc tinh vao chi phi kSt nay tuang t:rng vol doanh thu phi bao hiem chua ducyc huerng phi duvc xac dinh de chuyen sang ph5n ba vao cac kjt ke toan sau theo phuang phap trich 15p diy phong phi bao hiem c15 clang kji vOl BO Tai chinh.

3.18 Thue

(0 Thu4 thu nhap hi41-7 hanh

Tai sari thue thu,nh5p vá thue thu nh5p phai nap cho nam hien hanh va cac narn truck duvc xac dinh,bang so tin kien ,phai nap cho (hoc duvc thu hi tC.r), quan thue, dkra tren cac mut thue suat va caclu5t thue co hieu ly,c den ngay ket thuc kji k'e toan.

Thue thu nh5p hien hanh duigc ghi nh5n vao ket qua hopt Tang kinh,doanh ngopi triy trutng hop thue thu nh5p phat sinh lien quan den mat khoan IT1VC duvc ghi thang vao von chCi sos hiyu, trong trutng hop nay, thue thu nh5p hien hanh cOng duvc ghi nh5n tryc tiep vao von cht) so" hCru.

Cong ty chi duyc bu tri:r cac tai san thue thu nh5p hien hanh ye thue thu nh5p hien hanh phai tra khi doanh nghiep CO quyen hop phap duvc bu triy giCra tai san thue thu nh5p hien hanh vgi thue thu nh5p hien hanh phai nap va Cong ty dt,r dinh.thanh toan thue thu nh5p hien hanh phai tra va tai san thue thu nh5p hien hanh tren ca thuan.

(II) Thue tl7u nhap hoan lai

Thu'e,thu nhap hoan lal du.gc xac dinh cho cac khoan chenh lech tam thOl tai ngay lap bang can cloi ke toan tren co sat' tinh thue thu nhap cua cac tai san ye ng phai tra va gia tri ghi se cua chung cho McIC dich 15p bao cao tai chinh.

C6ng ty CO phAn Bo him Ngan hang N6ng nghip B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (ti4p theo) ngby 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH KE TOAN CHO YEU (tiep theo)

3./8 Thue (tiep theo)

(ii) Thud thu nhOp hoan /pi (tip theo)

Thug thu nhbp hoan Ii phai tra cluvc ghi nhbn cho tAt ca cac khoan chenh tech tam thtei chiu thue, ngoai trCr

Thue thu nhbp hoan lai phai tra phat sinh tCr ghi nhbn ban du cCia m6t tbi san ,hay na phai tra tCr m6t giao djch ma giao dich nay khong cO anh hu&ng den Ii nhubn ke tobn vb Ii nhubn tinh thue thu nhbp (hoc 16 tinh thue) tai th61 diem phat sinh giao dich;

Cac chenh lech tam thai chju thug' On 116n vai cbc khoan du tui vac, cong ty con, cong ty lien ket vb cac khoan von g6p lien doanh khi doanh,nghiep co kha nang kiern soat thai gian hobn nhbp khoan chenh lenh tam thai vb chac chan khoan chenh lech tam theyi se' kh6ng duvc hobn nhbp trong krang lal c6 the dcr dobn.

Tbi san thue thu nhbp hoar) Ii c6n duvc ghi nhbn cho tgt ca cac chenh lech tam thai &vac khau triP, gia trj ducyc khau trCr chuyen sang cbc nam sau cua cac khoan 16 tinh thuevb cbc khoan uiu dai thue chLra sCr dyng, khi chbc chan trong trang lai se c6 ,191 nhubn tinh thue,de sCr dyng nhCrng chenh loch tam thai duvc khau trCr, cbc khoan 16 tinh thug' vb cbc Lai dal thug' chLra s6' dung nay, ngoai trCr

Tbi san thue hoar) lai phbt sinh tir ghi nhb'n ban du cCia m6t tbi san,hobc na phai tra" tir rnOt giao dich ma giao dich nay kh6ng cO anh hi_rong den lai nhubn ke toan vb lai nhubn tinh thue thu nhbp (hoc 16 tinh thue) ti thai diem phbt sinh giao dich;

T5t c cbc chenh tech tam thai duvc kh5u trCr phat sinh tCr cac khoan dAu vac) cbc Gong ty con, c6ng ty lien ket vã cac khoan von gOp lien doanh khi chbc chbn la chenh lenh tam thO Se &vac hobn nhbp trong turang lai c6 the dcr (loan duvc va cO p1 nhubn chju thue de sCr dyng duvc khoan chenh tech tam thai dO.

Giá tri ghi s6,c6a tbi san thug' thu nhbp doanh nghiep hoar) !pi phai duvc xem xet lai vao ngby ket thuc kj, ke tobn va phai giam gia trj ghi so cCia tbi san thue thu nhbp hoar) lai den mCrc bac dam chbc chbn co du la' nhubn tinh thue cho phep tp Ich cua m6t phan hoc toan b6 tbi san thue thu nhbp ho5n ti &vac St:P dung. Cbc tbi san thue thu nhbp doanh nghiep hobn lai chLra duvc ghi nhbn tarac day duvc xem xet ti vac) ngby,ket thuc k9 ke toan vb cluvc ghi nh5n khi chac char) c6 (ICJ lai nhubn tinh thug' trong tirang lai de c6 the sCr dung cac tbi san thue thu nhbp hoan lai chu.a ghi nhbn nay.

Tai san thug thu nhbp hobn lai vb thue thu nhbp hoan ti phai tra cluvc xac dinh theo thue su6t du' tinh Se bp dc.mg cho kj/ ke toan khi tbi san arac thu h6i hay no phai tra &roc thanh toan, cicra tren cac MCPC thue suet vb lubt thue co hieu lyc vac, ngby ket thuc kji ke tobn nam.

Thu,e thu nhbp hoan tai duvc ghi nhbn vbo ket qua hot d6ng kinh doanh ngoai,trir truang hap thue thu nhbp phat sinh lien quan den m6t khoan myc duvc ghi thang vao von ch6 s& hCru, trong tarang hap nay, thue thu nhbp hobn Ii cCmg duvc ghi nhbn tryc tiep vao von chu s& hCru.

C6ng ty duvc bO trCv cac tbi san thug thu nhbp ho5n lai vb thue thu nhbp ho5n lal phai tra khi C6ng ty CO quye'n hap phap duvc 1)0 trCr,giCra tbi sari thue thu nhbp hien hbnh vOi thue thu nhap hien hanh phai nOp va cac tai san thue thu nhap hoan lal va thue thu nhap hoan lal phai tra lien quan tcfyi thue thu nhap doanh nghiep duvc quail ljr beyi cung rrrOt c quan thue d6i vO cbrig m6t dan vj chju thue hoc COng ty dy djnh thanh tobn thue,thu nhbp hiOn hbnh phai tra vb tbi san thue thu nh5p hien hanh tren ca s& thuan hoc thu hoi tbi san &Mg thai vai viec thanh toan no' phai tra trong tirng kji tranglai khi cac khoan trQng yew cua thue thu nhbp hobn la' phai tra hobc tbi san thue thu nh5p hob'nlai &roc thanh toan hoc thu hoi.

19

Cong ty CO phAn Bo him Ngan hang Nong nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo) TCr ngay 01/01/2018 den 31/03/2018

3. CAC CHiNH SACH Kt TOAN CHO YEU (tier) theo)

3.19 SO' dung cac [For tinh

Viet trinh bay bao cao tai , chinh yeu cu Ban Tong Gam Too phi thiyc hien cac Lroec tinh va gia clinh anh hugng den so lieu bao cao ct)a tai san, no phai tra cOng nhi.P viec trinh bay nhOng khoan c6ng no tiem en. Cac IYO'c tinh va gi dinh nay cOng anh hu'deng den thu nhap, chi phi va ket qua lap du' phong. Cac u'orc tinh chi) yeu duigc thiyc hien diya ten gia clinh dinh tinh ve cac

yeu to chuia xac dinh. Do do, ket qua thiyc te CO the se khac dAn viec so lieu diy phOng co the phi siya dOi.

4. TIEN VA CAC KHOAN TU'CYNG DLYO'NG TIEN

S6 cu6i VND

S6 d'Au VND

Tien mat tai guy 3,510,898,283 2,218,704,912 Tien gi),i ngan hang khong kji han 57,234,986,989 39,116,218,242 Trong JO: - VND 57,232,816,250 39,109,263,605 - Ngoit 2,170,739 6,954,637 Tuiong duiang tier) 311,845,291,700 98,500,000,000 T6ng Ong 372,591,176,972 139,834,923,154

Cac khoan tuang &rang tin là cac khoan du tty tin ngen han c6 thoi hn thu hoi hoac dao han khong qua ba (3) thang val lai suet tilt, 5,3% den 6,8%/narn.

5. CAC KHOAN DAU "RP TAI CHINN

SO cu6i SO deu

Gia v6n Gia tri ghi s6 Gia von Gia tri ghi s6

VND VND VND VND

Ng6n han 1,059,272,000,000 1,059,272,000,000 1,212,845,291,700 1,212,845,291,700

Tien geri co kk han 1,059,272,000,000 1,059,272,000,000 1,212,845,291,700 1,212,845,291,700

Dal han 26,000,058,302 26,000,058,302 22,500,058,302 22,500,058,302

Tien geri co han 26,000,058,302 26,000,058,302 22,500,058,302 22,500,058,302

Du tu, nAni giu, dn ngay ciao 4n 1,085,272,058,302 1,085,272,058,302 1,235,345,350,002 1,235,345,350,002

- Cac hop dong tien gt:ri ngan han co thol gian dao han duidei 1 nam vói al suet dao d6ng 5,2% den 6,8°/o/narn.

- Cac hop d6ng tin gCpi dal han c6 thol gian dao han tre'n 1 nam vai lal suet dao dOng 6,5% den 6,8°/0/nam.

20

Cong ty C6 phas n 136o him Ngan hang N6ng nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theb) TL:r ngay 01/01/2018 den 31/03/2018

6. CAC KHOAN PHAI THU NGAN HAN

S6 cuOi VND

s6 du ifyi VND

Phai thu 1/6 hcop clang bao him 35,651,489,137 49,203,453,270 Ph5i thu phi bao him goc 19,819,101,038 25,523,839,967 Trong dd: Phai thu cUa ben mua bao hiem 17,816,941,449 24,360,487,397 Phai thu c6a di 1)"/ bao hiem 887,830,510 129,496,891 Phai thu cela cac doanh nghlep tham gia dOng bao hiem 1,114,329,079 1,033,855,679 Ph5i thu hoat Ong nhan tai bao him 2,992,429,462 3,024,495,092 Phai thu hoat d6ng nhtyong tai bao him 12,839,958,637 20,655,118,211

Ira trwfvc cho ngu,e0i ban ngAn han 4,998,031,596 2,631,306,646

Phai thu ngan han khac 68,669,083,728 42,095,864,176 Lai ti6n gt:Pi nga'n hang 50,880,367,113 39,392,690,893 Tam Ong 13,486,380,679 522,836,466 Phai thu khac 4,302,335,936 2,180,336,817 Tang cang cac khoan phai thu 109,318,604,461 93,930,624,092 Dcr ph6ng ph5i thu ng6n han kh6 doi (5,969,176,509) (6,229,385,911) Gia trl thuasn cua cac khoan phai thu ngAn han 103,349,427,952 87,701,238,181

7. CHI PH i HOA HONG CHU'A PHAN Bb

SO cuoi SO ct6u ky/ VND VND

S6 du, du ky 128,141,413,843 88,787,289,622 Phat sinh trong ky 32,315,581,719 128,141,413,843 Ph5n b6 vao chi phi trong ky 26,032,405,052 (88,787,289,622) SO cu.& kjr 134,424,590,510 128,141,413,843

8. K`f QUce BAO MEM

Cong ty dã thyc hien k guy b5o him bang 2% vOn phap dinh, tuang dung 6 tY VND theo guy dinh tai khoan 2 Dieu 16 Nghi dinh s6 7312016/NE-CF ban hanh ngay 1 thang 7 nam 2016 oua Chinh

Gang ty Ci5 phan Bo him Ngan hang Wing nghiOp B09 — DNPNT

THJYET MINH BAO CAO TAI CHiNH (tip theo) TO' ngay 01/01/2018 den 31/03/2018

9. TAI SAN CO -DINH HCYU HiNH

Nguyen gia

Nha cera

VND

May mac thie't bi

VND

Phiyang tia'n 4n tat

VND

Thgt dyng cQ guan

VND

TSCD hay hinh khac

VND

TOng Ong

VND

SO dau ky 71,782,807,963 89,000,000 24,992,381,666 9,570,456,903 3,598,702,050 110,033,348,582 Tang trong ky Gam trong kY . , S6 cuOi kY

- 529,367,273 529,367,273 71,782,807,963 89,000,000 24,463,014,393 9,570,456,903 3,598,702,050 109,503,981,309

G:a In hao mon lay We SO dau ky 14,967,562,401 24,471,587 17,955,347,772 7,221,582,043 3,479,535,988 43,648,499,791 /OA(' hao trong ky 727,838,356 3,178,572 674,893,771 273,049,052 13,691,895 1,692,651,646 G4ini trong - 529,367,273 529,367,273 So cu6i ky 15,695,400,757 27,650,159 18,100,874,270 7,494,631,095 3,493,227,883 44,811,784,164

G:a tri cOn lai SO dau ky 56,815,245,562 64,528,413 7,037,033,894 2,348,874,860 119,166,062 66,384,848,791

SO cu6i ky 56,087,407,206 61,349,841 6,362,140,123 2,075,825,808 105,474,167 64,692,197,145

22

C6ng ty CO phAn Bo him Ngan hang Nong nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHiNH (ti6p theo) Tir ngay 01/01 /2018 den 31/03/2018

13. THUE VA CAC KHOAN PHAI NOP NHA NU'OC

S6 dau

VND

Phat sinh trong

SO phei nOp SO cra nOp

VND VND

s6 cuOi

VND Thu e gia tr gia t'ang 3,028,895,332 7,061,061,539 8,448,273,752 1,641,683,119 Thu e thu nhap doanh nghiap (4,059,931,799) 10,604,361,233 6,544,429,434 Thue thu nhap Ca nhan 1,594,267,549 5,174,407,068 5,125,763,539 1,642,911,078 Thue khac 3,450,333 27,911,529 30,149,950 1,211,912 T6ng c6ng 566,681,415 22,867,741,369 13,604,187,241 9,830,235,543

14. PHAI TRA NGAN HAN KHAC

S6 cu6i VND

SO clju VND

Kinh phi bong dean 268,389,267 278,553,128 Bao hiem x5 hOi 48,747,151 1,181,376 Bao hiem y t4 8,481,017 7,431,300 Bo hiem th5t nghiep 14,754,341 12,999,436

Phi tr5 khac 12,154,303,317 13,425,118,345 - Qu2 bao v ngtrai clvcyc be° higni 2,352,905,104 2,352,905,104

Khen thutYng tOng c1i /2 6,896,701,936 6,896,701,936 - Phai tra v4 c6 tirc 1,146,092,000 1,152,092,000 - Phai Era khac 1,758,604,277 3,023,419,305 Tong cOng 12,494,675,093 13,725,283,585

15. DOANH THU HOA HONG CHU'A DUVC HU'O'NG

S6 cuai VND

S6 oTAu VND

SO du, du nam 8,271,523,130 5,953,398,721 Phat sinh trong n5rn 1,996,503,897 8,271,523,130 Ph5n b6 vac) doanh thu trong nam 1,950,190,239 (5,953,398,721) SO du, cu6i nam 8,317,836,788 8,271,523,130

Cong ty CO phAn 135o hiem Ng5n hang Nang nghi0 B09 - DNPNT

THUYET MINH BAD CAO TAI CHINH (tiet) theo) TO, ngay 01/01/2018 den 31/03/2018

16. CAC KHOAN PHONIC NGHO vy

16.1. DtP phOng nghiOp vy

Dy'phOng be° hiem gOc va nhan

tai

VND

Dv plying nhugng tat bao

hiem (tai sari tai bOo hgrn)

VND

Dy'phOng Joao hietn thuan

VND SO au kjr Dkr phong phi chtya duvc hireyng Du' ph6ng toan h9c cho nghiep VI) bOo hiem sOc khoe Dy, phong phi chua clu,cyc twang cho nghiep vy boo hiem phi nhan th9

phong b6i thu*ng Dy, ph6ng bi thu,ang chu,a giOi quye. t Dy, phong boi thu,ang chu,a th6ng bao Dty phong dao d6ng DLy ph6ng dOm bOo can doi cho nghiep vu bOo him sin kh6e Dy, phong dao dOng an cho nghiep vu bOo him phi nhan th9 T6ng cOng

s6 cu.& kjt Dty phOng phi chiya dtycyc huberng Dy, phong toan h9c cho nghiep Vc1bOo him sin khoe Dy phong phi chva du,ac hu,ang cho nghiep vy bOo hiem phi nhan th9 DLy phong b6i thty&ng Dy. phong ID& thiyang chu,a giai quye't Dcr phong bOi thu,ang chtm thong bao Dv, phong dao dOng lOon. Dy, ph6ng dOm bOo can doi cho nghiep vy bOo him SCPC khoe Dy, ph6ng dao clOng Ian cho nghiep vy bOo him phi nhan th9 T6ng cOng

741,856,809,804

230,381,352,065

511,475,457,739

129,147,233,274 92,003,967,370 37,143,265,904 75,037,984,506

8,943,082,183

66,094,902,323

30,018,677,975 711,838,131,829

- 230,381,352,065

30,018,677,975 481,456,779,764

27,415,597,687 101,731,635,587

25,655,858,032 66,348,109,338

1,759,739,655 35,383,526,249 75,037,984,506

8,943,082,183

66,094,902,323

946,042,027,584 57,434,275,662 888,607,751,922

775,010,360,183

123,867,380,231

651,142,979,952

153,635,051,086 37,803,000,024

115,832,051,062 78,177,839,128

11,224,933,209

66,952,905,919

30,112,766,554

30,112,766,554

26,081,257,106 9,265,939

26,071,991,167

744,897,593,629

123,867,380,231

621,030,213,398

127,553,793,980 37.793,734,085 89,760,059,895 78,177,839,128

11,224,933,209

66,952,905,919

1,006,823,250,397 56,194,023,660 950,629,226,737

25

C6ng ty CO phAn Bo him Ng5n hang Nang nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tip theo) TO' ngay 01/01/2018 den 31/03/2018

10. TAI SAN CO DINH VO HINH

Quya'n sCP dung ciAt

VND

Täi san c6 Pha'n me'rn dinh v6 hinh

khac VND VND

Tong cOng

VND Nguyen gia S6duky Tang trong GiaM trong S6 cuoi k9

Gia tri hao mon lay ke SO dau ky KlAu hao trong Giam trong S6 cu6i ky

Gia tri con Ii SO au kY SO cuoi

60,047,582,108 5,301,162,779 100,000,000 65,448,744,887

60,047,582,108 5,301,162,779 100,000,000 65,448,744,887

- 4,109,293,425 207,455,987

100,000,000 - •

4,209,293,425 207,455,987

4,316,749,412 100,000,000 4,416,749,412

60,047,582,108 1,191,869,354 - 61,239,451,462 60,047,582,108 984,413,367 - 61,031,995,475

11. CHI PHI IRA TRIY&C SO cuoi

VND S6 cT6u

VND Tien thue van phong 2,216,282,424 2,430,234,080 Tien thue quang cao 2,587,487,502 2,324,569,668 Chi phi c6ng cy dung cu, bao bi 178,444,863 515,013,585 Chi phi sCra chaa TSCD 333,027,809 384,239,574 Chi phi khac 176,539,570 195,041,428 T6ng COg 5,491,782,168 5,849,098,335

12. PHAI TRA NGLItY1 BAN NGAN HAN

SO cuOt kk VND

S6 d6u kk VND

Phai tra v6 hcop dOng bao him 79,613,444,071 60,964,781,934 Phei tie v6 haat dOng beo hiem g6c 54,844,508,922 36,612,592,807

Phai tra b6i thtrOng bao hronl 19,260,865,771 16,294,667,431 Phai tra hoa n6ng bao hiem 24,017,208,250 10,969,316,373 Phai tra ye Chi giam ainh ton thAt 73,348,700 45,653,900 Phal tra hä trg khan thuiong dal I)% 8,143,035,759 5,797,640,516 Phai tra doanh nghi'ap tham gia clong bao hiem 1,738,107,876 2,362,810,629 Phai tra khac 1,611,942,566 1,142,503,958

Phei tie hot dOng nhan tai beo him 933,620,193 925,747,925

Phei tre hot dOng nhiyong tai beo him 23,835,314,956 23,426,441,202 Phai tra khac cho ngiveyi ban 2,890,260,479 1,397,779,777 Phei tie khac 2,890,260,479 1,397,779,777

T6ng COng 82,503,704,550 62,362,561,711

Gong ty C6 phAn E36o him Ngan hang Wong nghi0

THUYET MINH BAO CAO TAI CHINN (tip theo) Tiy ngay 01/01/2018 den 31/03/2018

16. CAC KHOAN Dly PHONG NGHO VV (tip theo)

16.1. D(.P phOng phi chtra duvc inpang va cly, pheng bOi thuteng (tip theo)

B09 - DNPNT

16.1.1 Dv phOng phi . Di' ph6ng phi bao him g6c va nhan tai bao him:

Logi hinh bao hien') So cu6i kk SO creu kk VND VND

Suic khoe va tai nn con ngu'ol 619,555,860,667 587,844,434,356 Tai san va thiet hi 29,846,175,192 29,253,286,502 Hang hoa van chuyen 284,699,584 285,418,995 Hang kh6ng Xe cry giai 106,294,853,517 105,943,032,640 Chay no 12,342,844,090 11,663,351,609 Than tau va TNDS chi tau 4,958,998,708 4,973,725,087 Trach nhiem 562,673,071 741,032,731 Rui ro tai chinh va rui ro tin dung Thiet hi kinh doanh 14,539,119 N6ng nghiep 1,149,716,235 1,152,527,884 Tong Ong 775,010,360,183 741,856,809,804

Dv ph6ng phi nhuiceng tai bao hiem (Tai san tai bao hiem):

Loaf hinh beo hi4m S6 cuoi kk SO Jac, kk VND VND

St:rc khoe va tai nn con nguiol 632,869 633,238 Tai sari vã thiet hai 18,894,415,948 18,992,393,880 Hang hob van chuyen 190,102,133 191,277,008 Hang khong Xe co, giol 1,030,027,680 1,049,021,625 Chay nO 6,605,869,923 6,285,575,276 Than tau va TNDS chu tau 2,401,069,401 2,450,245,091 Trach nhiem 101,952,626 183,356,620 Rui ro tai chinh va rt:ii ro tin dung Thiet hal kinh doanh N6ng nghiep 888,695,974 866,175,237 TOng cOng 30,112,766,554 30,018,677,975

26

Cong ty CO ph6n 136o him Ngan hang Nang nghilep B09 - DNPNT

THUYET MINH BAO CAO TAI CH1NH (tiep theo) TC ngay 01/01/2018 den 31/03/2018

16. CAC KHOAN PHONG NGHIEP VU (tiep theo)

16.1. Dy, phOng phi chcpa cluvc hming va dtp phOng boi thtPeYng (tip theo)

16.1.2 Dv phOng bOi thub'ng

Dy phong bOi thu,6ng bao him g6c vá nhan tai bao hiem:

Locpi hinh bao hiem S6 cu6i VND

SO dAu VND

arc khoe va tai nn con ngu'O'i 66,073,533,591 50,029,894,237 Tai san va thiet hi 52,962,095,507 48,770,659,618 Hang hoa van chuyen 679,299,392 125,220,528 Hang khong 210,960,920 210,960,920 Xe gidei 27,037,231,468 21,794,752,778 Chay n6 4,068,480,149 6,387,261,998 Than tau va TNDS chu tau 2,337,032,231 1,661,677,661 Trach nhiem 130,611,544 37,358,474 R6i ro tai chinh va rCii ro tin clging Thiet hai kinh doanh 5,121,522 Nong nghiep 130,684,762 129,447,060 Tong Ong 153,635,051,086 129,147,233,274

Dy ph6ng bOi thtthng nhuigng tai bao him (Tai san tai bao hiem):

Lopi hinh be() hrom SO cuoi VND

SO clAu VND

St:pc khoe va tai nn con nguosi 58,127 59,437 Tai san vã thiet hal 22,733,883,088 23,337,472,081 Hang hoa van chuyen 340,471,581 65,070,863 Hang khong Xe gi61 193,536,664 140,460,357 Chay n6 2,018,306,419 3,398,426,557 Than tau va TNDS cht.) tau 735,816,304 419,652,176 Trach nhiem 4,100,827 3,945,851 Nong nghiep 55,084,096 50,510,365 Tong cOng 26,081,257,106 27,415,597,687

16.2. Dv phOng dao Ong Ian

SO cuoi

SO dju VND VND

S6 du, d'au kjr 75,037,984,506 63,243,475,751 SO trichlp them trong 3,139,854,622 11,794,508,755

SO du, cuoi kjr 78,177,839,128 75,037,984,506

27

Gong ty C.6 ph&I 136o him Ncan hang NOng nghi0 B09 - DNPNT

THUY 'ET MINH BAO CAO TAI CHiNH (tip theo) Ttir ngay 01/01/2018 cl6n 31/03/2018

17. VON CHO HCYU

T?i ngay 1 thang 1 nam 2017 Lc: nIiun thdan trong k' Gia. rn trong kjr

rong do: - 'rich qui7 do' tr-Cr bt buOc va quji cla'u tu, phat Irian - 'rich lap guy khan thuong - Thuang ban cli6u hanh - 7-ra CO tifc Ta ngay 31 thang 12 narn 2017

ngay 1 thang 1 nArn 2018 Lc; nhOn thuhn trong Gain) trong k9 T?i ngay 31 thang 03 t-1..m 2018

V6n gOp caa cha sa him

VND

Thang v6n ca phan

VND

Quk cgo C6 phieu guy phat fridn

VND VND

Quji du' trO, bat bu6c

VND

Lciinhuan sau thud chu'a phan ph6i

VND

T6ng cOng

VND 380 000 000 000 / 12 000 000 000 3 I 1 (13 898 400 000) 53,133 188,964 3 3 7 27,030,743,973 143,485,569,180 601,751,102,117

- 33,000,000,000

- 33,000,000,000

- 6,417,908,907

6,417,908,907

128,358,178,126 (111,755,438,947)

(39,417,908,907)

(26,600,000,000) (1,527,370,040)

(44; 210,160,000)

128,358,178,126 (72,337,530,040)

(26,600,000,000) (1,527,370,040)

(44,210,160,000)

380,000,000,000 12,000,000,000 (13,898,400,000) 86,133,188,964 33,448,652,880 160,088,308,359 657,771,750,203

380,000,000,000 12,000,000,000 (13,898,400,000) 86,133,188,964 33,448,652,880 160,088,308,359 657,771,750,203 42,372,444,930 42,372,444,930

380,000,000,000 12,000,000,000 (13,898,400,000) 86,133,188,964 33,448,652,880 202,460,753,289 700,144,195,133

28

Cong ty c6 phAn Bo hiern Ngan hang NOng nghiOp

THUYET MINH BAO CAO TAI CHINH (tip theo) TO, ngay 01/01/2018 den 31/03/2018

17. VON CHO SO' HCYU (tiep theo)

17.1. Chi tit vOn gOp cua cha hOv

SO cu6i VND

Ng5n Hang N6ng nghi5p va Phat trik NOng thon Vi5t Nam 195.000.000.000 51,32 Tong COng ty Tai bac, him Qu6c gia Vi5t Nam 32.000.000.000 8,42 Von gOp cua cac CO dông khac 153.000.000.000 40,26

Tong Ong 380.000.000.000 100

B09 - DNPNT

195.000.000.000 51,32

32.000.000.000 8,42 153.000.000.000 40,26

380.000.000.000 100

S6 du ky' VND

17.2. Cac giao dich vO vOn vosi cac chu so, him va phan phOi co tin

56 cuoi nam SO dAu nam

VND

VND

V6n du tu, caa chu 11CPU V6n gop d5u narn Von g6p tang trong nam Von g6p giam trong nam

V6n g6p cu6i nam

/7.3. CO phieu

380.000.000.000 380.000.000.000

380.000.000.000 380.000.000.000

so cuOi I

SO lugng Gia tn

VND

sO ciAu icj SO lugng

GO tri VND

Co phi5u clang kji phat hanh

CO phi5u d5 ban ra cOng chung

06 phieu phO thong CO phieu clai

Co phi6u qu9 CO phieu phO thong CO phieu dei

CO phi6u dang.h.ru hanh CO phieu pho thong CO phieu Lai clai

38.000.000 380.000.000.000

38.000.000 392.000.000.000

38.000.000 392.000.000.000

1.158.200

13.898.400.000

1.158.200

13.898.400.000

36.841.800 368.418.000.000 36.841.800 368.418.000.000

38.000.000 380.000.000.000

38.000.000 392.000.000.000

38.000.000 392.000.000.000

1.158.200 13.898.400.000

1.158.200 13.898.400.000

36.841.800 368.418.000.000 36.841.800 368.418.000.000

MOnh gia c6 phieu dang It.ru hanh (VND/cO phi4u): 10.000.

Gia tn cCia cac c6 phieu phO th6ng d5 ban ra c6ng chung bao gOm mOnh gia va thong du, von co phan.

29

Cong ty 06 phas n Bo him Ngan hang N6ng nghilep B09 - DNPNT

THUYET MINH BAD CAD TAI CHINN (tip theo) TO, ngay 01/01/2018 den 31/03/2018

18. DOANH THU PHI BAD HIEM

Ky nay VND

tarerc VND

Phi b5o him g6c 329,331,155,609 302,214,675,103 Cac kho5n gi5m trir phi b5o hiem g6c (4,625,050,754) (2,189,166,667) Phi nhan tai bac, him (361,831,710) 2,327,627,295 Tang dtx phong phi b5o hiem g6c va nhan tai b5o him (33,153,550,379) (30,753,372,410) Tang c6ng 291,190,722,766 271,599,763,321

18.1 Doanh thu phi bao hidm geic

Lopi hinh btho hgrn KY nay Ky trtiOc VND VND

SL:pc kh6e va tai Ilan con ngu,61 228,457,630,694 203,941,870,591 Tai sn va thiat hai 39,621,953,160 48,223,993,972 Hang hoa v'an chuyen 836,850,787 800,888,638 Hang khOng Xe co giol 50,380,765,631 44,366,592,765 Chay nO 7,492,339,978 2,386,877,378 Than tau va TNDS ch6 tau 2,112,375,271 2,260,476,670 Trach nhiam 17,265,953 33,975,089 ROi ro tai chinh va r6i ro tin dung Thiat hai kinh doanh 170,717,403 N6ng nghiap 241,256,732 200,000,000 T6ng c6ng 329,331,155,609 302,214,675,103

18.2 Doanh thu phi nhan tai bac! hidm

Lopi hinh bao him Kff nay Ky trux5T VND VND

Sik khoe vá tai nan con nguti Tai sa'n v6 thiat hai (361,831,710) 2,327,627,295 T6ng Ong (361,831,710) 2,327,627,295

30

C6ng ty C6 ph'an Bac) him Ngan hang Nang nghi0 B09 - DNPNT

THUYtt MINH BAO CAO TAI CHINH (tip theo) ngay 01/01/2018 Ten 31/03/2018

19. PH i NHUVNG TAI BAO HIEM

Kk nay VND

tneOr VND

TOng phi nhuvng tai bao hiem 10,358,810,808 9,824,805,361 (Tang)/Giam du, phong phi nhuvng tai bao him (94,088,579) (675,962,982) Tang ce.mg 10,264,722,229 9,148,842,379

Tang phi nhuvng tai bac hierri bao gm:

Logi hInh bac) hgm Ky nay trutec VND VND

khoe va tai nan con ngu*i 159,600 203,254 Tai sari va thiat hai 4,722,337,058 6,546,840,738 Hang hoa van chuyen 431,266,329 467,909,066 Hang khong Xe c giOd 407,991,567 397,465,794 Chay n6 3,688,767,173 1,192,267,600 Than tau va TNDS chi) tau 947,767,793 1,217,221,182 Trach nhiam 8,063,602 2,897,727 N6ng nghiap 152,457,686 Tang cOng 10,358,810,808 9,824,805,361

20. HOA HONG NHIYONG TAI BAO HIEM

Ky nay Kj> truiov VND VND

Hoa hang nhuvng tai bao him 2,523,907,965 2,339,089,241 Hoan hoa hang, giam hoa hang TOng cOng 2,523,907,965 2,339,089,241

Hoa hong nhvgng tai bao hi6m bao Orn:

Logi hinh bao hidm K' nay Ky trv6v VND VND

Sin khOe va tai nan con ngutd 39,573 236,285,883 Tai sari va thiat hai 1,204,315,782 1,374,820,518 Hang hoa van chuyen 120,735,702 128,557,151 Hang kh6ng - Xe ca giOd 113,342,061 82,392,722 Chay nO 832,432,170 217,684,277 Than tau va TNDS chu tau 218,286,173 217,033,737 Trach nhiam 22,972,668 1,747,765 NOng nghiap 11,783,836 80,567,188 Tang Ong 2,523,907,965 2,339,089,241

31

C6ng ty C6 phAn 136o him Ngan hang N6ng nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CH1NH (tip theo) TCr ngay 01/01/2018 den 31/03/2018

21. TONG CHI BOI THIYO'NG BAO HIEM

Ky nay VND

trutc VND

TOng chi b6i thubing got va b6i thuVng nhan tai 68,189,878,842 75,456,641,659 - Chi boi thutng bao hiem goc 68,040,974,136 75,406,827,059 - Chi b6i thry&ng nhan tai bao him 148,904,706 49,814,600 Cac khoan giam tr-Cr (Thu doi ngu'ai thu, ba b6i hoan, thu hang dã xt:r Iy b6i thutmg 100%) 3,104,600 106,118,852

Thu b6i thutmg nhuvng tai bao hiern 1,605,827,973 11,734,759,930 (Giam)/Tang thy phOng b6i thuiOng bao hiern gOc va nhan tai bao hiem 24,487,817,812 (6,423,178,245)

Giam/(Tang) ph6ng b6i thutYng nhuvng tai bao Nem (1,334,340,581) (12,870,196,414) T6ng chi lo6i thveyng bac hi6rn 92,403,104,662 70,062,781,046

21.1 Chi phi boi thvang bao him g6c

Lopi hinh bao hlem Ky nay Ky trutc VND VND

SCFC kh6e va tai nn con ngutyi 45,492,969,380 40,502,078,707 Tai san va thiet hi 1,421,987,062 14,099,132,649 Hang hoa van chuyen 1,339,111,375 Hang kh6ng Xe co' giol 19,319,912,425 18,062,035,828 Chay no 1,643,507,019 Than tau va TNDS ch6 tau 162,598,250 47,651,225 Trach nhiem 1,356,817,275 T6ng Ong 68,040,974,136 75,406,827,059

21.2 Chi boi thveyng nhOn tai bao him

Lop' hinh bao Nem nay Ky tru6c VND VND

Tai san va thiet hi 116,864,136 49,814,600 Than tau va TNDS chu tau 32,040,570 T6ng cong 148,904,706 49,814,600

21.3 Thu boi thutmg nhuvng tai bao him

Loaf hinh bao hiem Ky nay trutc

arc khOe va tai nn con ngutii VND VND

Tai san va thiet hai 549,535,433 11,034,686,495 Hang hoa van chuyen 669,555,688 Xe co giO'l 50,835,113 6,154,847 Chay ncS 924,158,302 Than tau va TNDS chu tau 81,299,125 24,362,900 T6ng Ong 1,605,827,973 11,734,759,930

'32

C6ng ty CO ph5n Bo him Ng5n hang Nong nghi4 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tiep theo) TO, ngay 01/01/2018 den 31/03/2018

22. CHI PHI KHAC HOT DOG KINN DOANH BAO HIBM

Kk nay VND

trugc VND

Chi hoa hong bao hiern 43,812,113,993 40,574,803,858 Chi khac hopt d6ng kinh doanh bac) him 21,509,209,697 18,407,853,618

Chi giam dinh ton that 249,133,810 439,840,157 Chi deo teo daily 12,689,752,190 11,213,519,389 Chi danh giá raj ro caa d6i tugng bao him 17,809,091 534,691 Chi de phOng hen che rUi ro t6n tht 131,816,364 Chi trich nOp cac quy PhOng cf.* ch 0a chay, Bao hiem

xe cc gic51 185,266,581 162,979,369

Chi khac 8,367,248,025 6,459,163,648 TOong c6ng 65,321,323,690 58,982,657,476

Chi khac bao gm cac khoan chi phi lien quan t&i hot dOng khai thac bao him nhiy: chi phi khen thuerng chi hó trg dao to di ly, chi phi tier:, khach,...

23. DOANH THU HOT DONG TAI CHIN H

Ky nay VND

Ky trugc VND

Lai chenh I5ch tY gia phat sinh trong ky 5,862,124 14,999,479 Thu lai tier) gepi Co ky han 21,752,376,021 18,743,584,054 Thu lai thanh toan kh6ng ky han 38,182,875 33,338,966 T6ng c6ng 21,796,421,020 18,791,922,499

24. CHI PHI HOT DONG TAI CHINH

Ky nay VND

Ky trugc VND

L6 chenh I5ch tY gia phat sinh trong ky 9,594,201 Chi thii tuc phi ng5n hang 4,036,577 3,170,727 Tong c6ng 13,630,778 3,170,727

25. CHI PHI QUAN LY DOANH NGHIBP

Ky nay trutir VND VND

Chi phi nhan vien 57,633,064,194 63,257,189,404 Chi phi v5t Ii5u 2,386,490,096 3,478,849,116 Chi phi (16 dung van phong 453,531,826 541,580,992 Chi phi khau hao TSCD 1,900,107,633 1,897,235,778 Thu& phi va le phi 2,468,698,392 2,067,300,214 Chi phi dich vu mua ngoai 6,101,823,902 4,994,064,946 Chi phi do, phong n phai thu Rho doi (260,209,402) 16,879,570 Chi phi bang tin khac 20,973,679,369 17,725,008,313 T6ng c6ng 91,657,186,010 93,978,108,333

3 3

Cong ty c6 ph'an 136o him Ngan hang N6ng nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (trep theo) TO, ngay 01/01/2018 den 31/03/2018

26. THU NHAP VA CHI PHI KHAC

Kk nay VND

trub.c VND

Thu nhap khac 244,286,367 40,703,704 Thu nhap khac 244,286,367 40,703,704

Chi phi khac 600 35,403,303 Chi phi khac 600 35,403,303 Thu nhap khac thuan 244,285,767 5,300,401

27. CHI PHI THUE THU NHAP DOANH NGHO

Cong ty CO nghia vy n6p Thue Thu nhap Doanh nghiep ("thue TNDN") vOi thue suet bAng 20% Igi nhuan chiu thue (2016: 20%).

Cac bao cao thuecüa Cong ty sé chiu sly kiern tra cCia ca quan thug. Do viec áp dyng luat va cac qui dinh ve thue dal v&i cac Ioi nghiep V cl khac nhau co the duvc giai thich theo nhieu,cach khac nhau, so thue du'ac trinh bay tren bao cao tai chinh co the se bi thay dOi theo quyet dinh cu6i cung cua ca quan thue.

Chi phi time' thu nh"ap doanh nghiOp

Thue thu nhap doanh nghiep hien hanh Thue thu nha'p doanh nghiep hoar) lai Chi phi thu6 thu nhap doanh nghi'Op

Ky nay Ky trubv

VND VND

10,604,361,233 11,531,905,246

10,604,361,233 11,531,905,246

Thue thu nhap doanh nghi'ep hien hanh phi tra duigc xac dinh dcra tren thu nhap,chiu thue cCia ky bao cao hien tai. Thu nhap chiu.thue khac thu nhap cluvc bao cao trong bao cao ket qua hopt d6ng kinh doanh vi thu nha'p chiu thue khong bao gom cac khoan myc thu nhap chiu thue hay chi phi duvc khau

cho myc clich tinh thue trong cac ky khac vã cf.-mg khOng bao gOrn cac khoan myc khong phi chiu thue hay khong duigc khau trip cho rill,IC dich tinh thue. Thue thu nhap doanlinghiep hien hanh phi tra cua Cong ty cluvc tinh theo thue suet dã ban hanh den ngay ket thuc nam ke toan.

Hp clang bao hiern chu,a phat sinh trach nhidm (VND) Ngopi td DO la M9 (USD)

65,009,424,039

71.340.001.195

C6ng ty CO phAn 136o him Ngan hang NOng nghi0 B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tip theo) TO, ngay 01/01/2018 den 31/03/2018

27. CHI PHI THUE THU NHAP DOANH NGHO (tie!) theo)

Duio'i d'ay la ban9 dai chieu chi phi thud TNDN va ket qua cua li nhuan ke toan tuft thud nhan vai thue su'at thug TNDN:

CHI TIEU K' nay VND

truior VND

Tang li nhuan ke toan truid'c thud' 52,976,806,163 57,659,526,230 Thu e TNDN theo thue suk 20% ap dung cho COng ty 10,595,361,233 11,531,905,246 Cac khoan didu chinh tang 9,000,000 ThO lao HDTV 9,000,000 Phat nOp cha'm thu4 Tong chi phi thus TNDN phat sinh trong kji 10,604,361,233 11,531,905,246

28. CAC KHOAN MVC NGOAI BANG CAN DOI Kt TOAN

CHI TIEU SO cool kk S6 crAu

Ong Dao Duy ,Trung Pho Phong Ka Toan Tai Chinh

Ong Pharn Minh Tri Truerng Phong Ke toan Tai chinh

Ba Hoang Thi Tinh Tang Gam doc

Ha Ni, Vidt Nam

Ngay 20 thang 4 nam 2018

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