CONG TY CO PHAN BAO HIEN! C9NG HOA XA HOT CHU NGHIA...
Transcript of CONG TY CO PHAN BAO HIEN! C9NG HOA XA HOT CHU NGHIA...
CONG TY CO PHAN BAO HIEN! NGAN HANG NONG NGHItP
2--/f/7r /CV-ABIC-KTTC -Vv. giái trinh lgi nhuck Oto5 04 10171
2017 &in so vai ding 4.-
C9NG HOA XA HOT CHU NGHIA VIVT NAM Dc Ip - Ttr do - Hkudi pinic o0o
Hi-12\45i, ngity 22 thang 01 neitn 2018
Kinh Rfri: - ty ban chirng khoan nha nuerc - So' giao dich chtimg khoan Ha Ni
Can cd Thong tu se) 155/2015/TT-BTC ngay 06/10/2015 dm BO tai chinh huang
din va viec cong be) thong tin tren thj twang chirng khodn, giai trinh khi 19i nhuan sau thug
thu nhap doanh nghiep gicra bao cao qu cüa kS, bao cao so vai bao cao ding kST nam tnrac c6 bin d'Ong tir 10% tra len hoac kat qua kinh doanh trong qu)'T bi 1.
V'e van a nay, Cong ty CO phan Bao him Ngan hang Nong nghiep (Ma CK: ABI) xin &me giai trinh bin dOng cüa lgi nhuan sau thua Qu3'T 04 nam 2017 so vai cang kSr nam
2016 trong bao cao tai chinh Cong ty nhu sau: - Lori nhuan k& toan sau thua TNDN Qu3', 04 nam 2016: 22.420.859.019 d
- Lai nhuan k toan sau thua TNDN Qu3"/ 04 nam 2017: -16.301.617.137 d
Chenh lech giam: 38.722.476.156 d ttxcmg throng vdi tSr le giam 173% so \Tad ding kS, tilt&
Nguyen nhan:
Thuc hien theo thong tu 50/2017/TT-BTC va viec "1-1zdfng dJn thi hanh nght clinh
s 73/2016/ND-CP ngay 01 thang 7 nam 2016 cita Chinh phi quy clinh chi tik thi hanh Ludt kinh doanh bao hikn va Ludt sfra di, bó' sung mat sadiu clia Ludt kinh doanh bao
Cong ty C phan Bao him Ngan hang Yong nghiep dã clang 1q7 lai phuang phap trich lap du ph6ng nghiep vi va dugc phe duyet theo Cong van sO 358/BTC-QLBH ngay 10/01/2018 dm BO tai chinh ap dpng tir nam tai chinh 2017. Vic trich lp du phong nghiep viii bao him theo phuang phap mi dä lam du ph6ng nghi'ep vi cña C6ng ty tang l'en so vai cang kS, nam 2016 dan dan lam giam lgi nhuan.
Cong ty CO phan Bao hiamNgan hang Nong nghiep cam kat nOi dung trong ban giai trinh tren day la trung thgc va chinh xac.
Tran tr9ng!
Nol nhan: - Nhir kinh g2:ri; - Liru VT, KTTC.
COTitiN CO PHAN s
ICAO HIN MAN HANG
C> ONG NGH1(1)
-
M DOC/ak,
Hoang Thi Tinh
COng ty Co phAn Bao hilern Ngfin hang Ming nghi0
Bac) cao tai chinh
Q4 04 nam 2017
C6ng ty C phAn Bao him Ngan hang Wing nghi0
ISIVC LVC
Th8ng tin chung
Bing can dOi ke toin
Bio cio ket qui hog Ong kinh doanh
Bio cio luu chuyen den tO:
'Thuyet minh bio cio tii chinh
Trang
1 - 2
3 - 6
7 - 9
10
11 - 37
Gang ty Co phan Bao hiem Ng,an hang_ Non2 nE2hi4)
THONG TIN CHUNG
CONG TY
Cong ty CO phan Bao hiem N2an Nang nghiep (-Cang ty"), trtr6c day la C6ng ty c6 phAn bao hiern Ng..an hang Nong nghiep,va Phat trien nong than Viet Nam la c6ng ty co phan duoc thanh lap theo Luet Doanh Nghiep Viet Nam theo Giay chirng nhen clang kji kinh doanh so 38GP/KDBH do B6 Tai chinh cap ngay 18 than2 10 nam 2006 va theo cac Giay chirng nhen clang k kinh doanh dieu chinh sau:
GOY phep dku chinh Ngay ccip
38/GPDC1/KDBH 1/2/2008
38/GPDC2/KDBH 25/6/2008
Thay crdi chinh
Tang On dieu re ctia Cong ty Co phan bao him Nan hang Mang nghiep va Phat trier' Nang thon thanh 380
VND va thanh rap 4 chi nhanh tai Ha Ni, Da Mang, Nghe An va Dak Lak
Thay d8i ten day dt:i thanh C6ng ty Co phan Bao him Ngan hang N6ng Nghiep
Thanh rap 3 chi nhanh tai Hai Phang, Khanh Haa va Can Thct
38/GPDC3/KDBH 26/7/2011 Thanh rep 1 chi nhanh tai Thanh Hoa
38/GPDC4/KDBH 7/1/2015 Thay di co eau On dieu re oh cac c8 dong va thanh rep 1 chi nhanh tai Phil Th9.
Hot Ong chinhyong kS, hien tai cOa Cong ty la kinh doanh bao him phi nhan th9, tai bao him, giam dinh Con that, hoat d6ng dau ttr tai chinh va cac hot Ong khac theo guy dinh cUa phap luet.
Cong ty c6 tru so chinh tai Tang 6, Oa nha chung cu r 2911, Dtrang Hoang Do Thay, PhtrOng Trung Hoa, Quen Cau Giay, Thanh ph8 Ha Ni, Vret Nam va 10 chi nhanh tai H8 Chi Minh, Ha Ni, Da Nang, Nghe An, Dak Lak, Hai Phang, Khanh Haa, CAn Tha, Thanh Hoa, Phu Th9.
HOI DONG QUAN TRI
Cac thanh vien Hi dong Quan tri trong kS, va vao ngay rep bao cao tai chinh gifla nien d6 nay nhtr sau:
H9 va ten II§ 4
'id II/ Pu4;1 Chtic vu Ngay tai ho nhiem
argyit.
Ong Dinh Viet Dong 13a Hoang Thi Tinh Ong D'4ng,Van Liu Ong Le Hong Quan Ong Dtrang Van Thanh
BAN KIEM SOAT
Cac thanh vien Ban Kim
CHI tich Ph6 chit tich Thanh vien Thanh vien Thanh vien
Tai b6s nhiem ngay 26 thang 05 nam 2017 Tai 1)8 nhiem ngdy 26 thang 05 nam 2017 Tai bO nhiem ngay 26 thang 05 nam 2017 Tai bo nhiem ngay 26 thang 05 nam 2017 Tái bo nhiem ngdy 26 thang 05 nam 2017
soat trong IcS/ va vac ngay 14p bao cao tai chinh giira nien di) nay nhu sau:
HQ va ten
Chtic vu Ngay tái bo nhi0i a!, 1
'. Ti .'"111151-1ERI
Ong Trtrcmg Dinh Canh
TrtrOng ban
Tai 13.8 nhiem ngay 26 thang 05 nam 2017 BA Ltru Thi Viet Hoa Thanh vien Tai 1)6' nhiem ngay 26 thang 05 nam 2017 Ong Nguyen Ng9c Kieft
Thanh vien
Tai bo nhiem ngay 26 thang 05 nam 2017
BAN TONG GIANI DOC
Cac thanh vien Ban T6n2 Giam clCic trong kY \fa vac) ngay 14p bac, cao tai chinh giCa nien de nay nhu sau:
•• HQ va ten
Chtic vii NO), bô nhim/tai bô nhi'01
Ba Hoang Thi Tinh
T6.ng Giarn d6c Bei nhiem ngay 09 thang 06 nam 2014 Ong D6 Minh Hoang Ph6 Tong Giam dôc Tai bo nhiem ngay 18 thang 05 n am 2015 Ong Quach Ta Khang Ph6 Tong Giam doe Tai 1)6 nhiem ngay 19 thang 07 nam 2016 Ong Mai Sinh
Pho Tong Giam doe Tái nhiem ngay 1 thang 9 nam 2017 Ong Nguye'n Tien Hai
Pho T6ng Gam cleic B6 nhiem ngay 1 thang 7 nam 2014
NClUbI DA! DIEN THEO PHAP LU,61iT
Ngtred di din theo phaplu4 eCia Cong ty trong kY va vao ngay l4p bao cao nay la ba Hoang Thi Tinh, chile danh: T6ng Gam croc.
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Cong ty Co phan Bac, hiem Ngdn hang, Nong4 ng,hi'ep BO la - DNPNT
BANG CAN DO! Kt TON wady 3 1 thang 12 nam 2017
Ma sti 'AI SAN Thuyet
minh
So cuoi 1(.7
VND
SO (Liu k.i.
VND
100 A. TAI SAN NGAN HAN 1,629,193,133,527 1,367,901,815,250
110 I. nib: va clic khodn twang &ton tin 4 139,584,410,301 114,314,382,947
111 1. Tin 41,084,410,301 21,814,382,947
112 2. Cac khoan tuong ducrng tin 98,500,000,000 92,500,000,000
120 II. Du tit tcli chinh ngan hgn 5 1,212,845,291,700 1,023,056,541,700
123 1. Du tu n&m giir an ngay dao hp 1,212,845,291,700 1,023,056,541,700
130 IR Cdc khodn phcii thu ngdtz hgn 6 87,899,840,082 60,674,776,343
131 1. Phai thu dm khach hang 49,203,453,270 29,963,822,276
131.1 1.1. Phil thu ve' hap eking beto hibn 49,203,453,270 29,963,822,276
132 2. Tra truac cho ngu6i ban ngin han 2,631,306,646 944,024,671
136 3. Phai thu ng&n han khac 42,070,586,400 34,902,590,606
137 4. Du phong phai thu ngan hp kho doi (6,005,506,234) (5,135,661,210)
140 IV. Hang tan kho 3,287,901,939 1,750,457,246
141 1. Hang din kho 3,287,901,939 1,750,457,246
150 V. Tai &in ngiin hgn khdc 128,141,413,843 88,846,821,440
151 1. Chi phi tra truac ngan han 128,141,413,843 88,846,821,440
151.1 1.1. Chi phi hoa hjng chtra phdn b d 7 128,141,413,843 88,787,289,622
151.2 1.2. Chi phi tra truor ngan han khac - 59,531,818
190 VI. Tdi sir' n tdi btio hilm 16.1 57,434,275,662 79,258,835,574
191 1. Du ph6ng phi nhugng tai bao him 30,018,677,975 24,106,789,083
192 2. Du phong b'oi thu6ng nhuong tai bao him 27,415,597,687 55,152,046,491
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Cong., ty Co phan Bao hiem Ngan hang NOng. np.thi0
BO] a - DNPNT
BANG CAN DO! KE TOAN (ti6'p theo) ngay 31 thang 12 nam 2017
11/15 ski TAI SAN echuyt:t
minh
S6 cu6i ky
VND
Sii dau ky
VND
200 B. TAI SAN DAI KILN 162,470,739,520 177,538,358,740
210 L Ctic khan phiii thu thii hgn 6,497,282,630 6,260,262,630
216 1. Phai thu dai han khac 6,497,282,630 6,260,262,630
216.1 1.1. Kji guy boo him 8 6,000,000,000 6,000,000,000
216.2 1.2. Phai thu dai hgn khac 497,282,630 260,262,630
220 IL Ted san c6 dinh 127,624,300,253 132,435,443,315
221 1. Tai san cifi dinh him hinh 9 66,384,848,791 70,189,204,048
222 - Nguyen gier 110,033,348,582 107,315,482,582
223 - Gia tri hao mon luy Ici (43,648,499,791) (37,126,278,534)
227 2. Tai san c6 dinh vo hinh 10 61,239,451,462 62,246,239,267
228 - Nguyen gia 65,448,744,887 65,298,744,887
229 - Gia tri hao mon luji a (4,209,293,425) (3,052,505,620)
250 III. .0"du tzr tai With dai hczn 22,500,058,302 35,000,058,302
255 1. Dau tu 'lam giir d6n ngay dao han 5 22,500,058,302 35,000,058,302
260 IV. Tai san el& km kluic 5,849,098,335 3,842,594,493
261 1. Chi phi tra truac dai han 11 5,849,098,335 3,842,594,493
TONG CONG TAI SAN 270 1,791,663,873,047 1,545,440,173,990
(270 = 100 + 200)
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Con; ty Co phAn Bao hi6m Ngan hang Nong nghip BOla - DNPNT
BANG CAN DOI KE TOAN (tie'p theo) ngay 31 thang 12 nilm 2017
Ma so NGUON VON 'limy&
minh
St) culii 1:5.
VND
Si; dill 1:S;
VND
300 C. NJ PHAI TRA 1,133,826,712,077 943,689,071,873
310 I. Is19. nein hgn 1,133,826,712,077 943,684,071,873
311 1. Phai tra ngutti ban ngin han 12 62,362,561,711 48,436,343,529
311.1 1.1. Phdi trcil4 hap cljng bet° hie5rn 60,964,781,934 47,392,852,500
311.2 1.2. Ph& tra khac. cho nguoi ban 1,397,779,777 1,043,491,029
313 2. Thud va cdc khoan phai ndp Nha nueic 13 562,458,929 8,538,978,032
314 3. Phai tra ngtr6i lao dOng 57,954,675,346 65,116,252,595
318.1 4. Doanh thu chua thkrc hidn ngin han 6,906,634,314 3,510,180,724
318.2 5. Doanh thu hoa filing chua dtro.c Iliremg 15 8,271,523,130 5,953,398,721
319 6. Phai tra ngan Ilan khac 14 13,616,810,885 9,540,871,280
322 7. Quy khen thuang, phiic lcri 38,110,166,711 31,508,460,920
329 8. Di,r phong nghidp vv 946,041,881,051 771,079,586,072
9.1. Dv phong phi bao him goc va nha'n tai bao 329.1 .
hien? 16.1.1 741,856,809,804 544,878,400,278
9.2. Dv phong boi thwemg bao him gdc• va nhcin 329.2
tai bao hien.) 16.1.2 129,147,233,274 162,957,710,043
329.3 9.3. Dv phong dao dOng Ion 16.2 75,037,837,973 63,243,475,751
330 II. Ng' dcii hgn - 5,000,000
337 1. Phai tra dai han khac - 5,000,000
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Cong ty Co phtn Bao hie'm Ngan hang Nona n2-1-ii0
B01 a - DNPNT
BANG CAN DOI Kt TOAN (tip theo) nay 31 thang 12 nam 2017
Ma sii NGUON VON Thuyk minh
S6 cuiii kj,
VND
S6 din 1:3:1
VND
400
410
411
411a
412
415
417
419
421
421a
42Ib
D. VON CHU S6 iltIU
I. V6n cha see him
1. Von c6 phAn
LI: .:C"ci phi& pha thong c6 quyAn biAu
quyet
1. Thang du vo'n ce) phAn
2. a phiL quy
3. Quj? au tu phat tri6n
4. Quy du trir bat bu6c
5. Lqi nhu4n sau thud chua pilau ph6i
6' I' Ld1 nhudn sau thuA chita phcin phdi z .; • .t. - lily Ice den cuot nam trtrac
6' 2' Lqi nhudn sau thuA chtra phcin phai nam nay
17
657,837,160,970
657,837,160,970
380,000,000,000
380,000,000,000
12,000,000,000
(13,898,400,000)
86,133,188,964
33,451,923,418
160,150,448,588
31,726,859,695
128,423,588,893
601,751,102,117
601,751,102,117
380,000,000,000
380,000,000,000
12,000,000,000
(13,898,400,000)
53,133,188,964
27,030,743,973
143,485,569,180
32,337,043,135
111,148,526,045
440 TONG CQNG NGUON VON(440 = 300 + 400) 1,791,663,873,047 1,545,440,173,990
Ong Dao Duy,Trung Pho Phong Ke toan Tài chinh
Ong Phgn Minh Id Twang Phong Ke toan Tai chinh
Ba Hoang Thi Tinh T6ng Gam d6c
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Cang ty C phAn Bao him Ngan hang Nong nghi0 B02a - DNPNT
BAo cAo KET QUA HoAT ONG K1NH DOANH GIUA NIEN DO
PF_AN 1 — BAO CAO KET QUA HOAT DONG K1NH DOANH TONG HOP (tir ngay 1 thing 10 nam 2017 den ngay 31 thang 12 nam 2017)
Mfi se CHI TIEU KS, nay
VND
KS, trulk
VND
Lay ke kk nay
VND
Lfiy ke kk truirc
VND
10
12
13
20
22
23
24
50
51
60
70
1. Doanh thu than hot Ong kinh doanh bio him
2. Doanh thu hog Ong tai chinh
3. Thu nhip khac
4. Teng chi phi hot deng kinh doanh bao him
5. Chi phi hot Ong tai chinh
6. Chi phi quan 15, doanh nghiep
7. Chi phi khic
8. Ping lqi nhufin ke toin tram thue (50=10+12+13+20+22+23+24) 9. Chi phi thu e TNDN hien hanh
11. 1.9i nhufin sau thu4 thu nhgp doanh nghile:p (60=50+51+52) 12. Lfii ca ban trait ca phie'u -
178,482,357,588
21,723,051,590
181,561,343
141,656,436,056
7,233,746
79,074,369,837
14,702,304
(20,365,771,422)
(4,064,154,285)
(16,301,617,137)
252,289,458,589
17,966,682,429
418,128,228
152,882,213,127
78,463,380
89,659,967,360
16,301,606
28,037,323,773
5,616,464,754
22,420,859,019
-
1,003,494,506,054
80,270,194,285
404,364,239
574,464,786,828
43,167,548
349,029,147,595
57,476,491
160,574,486,116
32,150,897,223
128,423,588,893
-
924,666,335,875
63,114,972,269
882,818,255
534,890,614,314
90,874,287
314,648,827,047
30,653,195
139,003,157,556
27,854,631,511
111,148,526,045
-
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Cong ty C phAn Bao him Ngan hang Nang nghi0 B02a - DNPNT
EA° CAO KET QUA HOAT BONG KINH DOANH (tiep theo)
PHAN II -BAO CA.0 KET QUA HOAT DONG KINH DOANH THEO HOT DONG (t-:r ngay 1 thing 10 narn 2017 den ngay 31 thing 12 ram 2017)
Ma s6 CHI TIEU Thuyet
minh KS, nay
VND
KS, trtrot
VND
Lfiy ke liS, nay
VND
Ley ke kk trtrfic
VND 1 1. Doanh thu phi bao him (01 = 01.1 + 01.2 + 01.3) 18 188,573,080,124 264,265,888,860 1,041,130,454,110 958,174,204,764
Trong do: 1.1 -Phi bao him g6c 335,303,537,200 287,025,050,512 1,235,110,539,920 1,086,529,127,840 1.2 - Phi nhan tai bao him 18.2 210,152,792 1,831,607,686 2,998,323,716 4,995,788,622 1.3 -Tang Mr ph6ng phi bao him g6c va nha'n tai bao him 146,940,609,868 24,590,769,338 196,978,409,526 133,350,711,698 2 2. Phi nhuvng tai bao him (02 = 02.1 + 02.2) 19 15,930,730,721 16,435,229,738 52,746,099,777 51,161,159,851
Trong do: 2.1 - Ring phi nhuyng di bao him 18,580,141,644 15,532,303,461 58,657,988,669 49,045,770,699 2.2 - Tang Mr phong phi nhuong tai bao him 2,649,410,923 (902,926,277) 5,911,888,892 (2,115,389,152) 3 3. Doanh thu phi bio him thuAn (03 = 01 + 02) 172,642,349,403 247,830,659,122 988,384,354,333 907,013,044,913
4. Hoa !ding nhuvng tai bio hien' Ira doanh thu khac hoot 4 Ong kinh doanh bao hi'em (04 = 04.1 + 04.2) 5,840,008,185 4,458,799,467 15,110,151,721 17,653,290,962
Trong do: 4.1 - Hoa h6ng nhucrng tai bao him 20 3,496,585,860 4,063,905,449 12,695,453,478 12,977,227,349 4.2 - Doanh thu klac hot dOng kinh doanh bao him 2,343,422,325 394,894,018 2,414,698,243 4,676,063,613
5. Doanh thu thuan hout Ong kinh doanh bao hi'em (10 =03 10 + 04) 178,482,357,588 252,289,458,589 1,003,494,506,054 924,666,335,875 11 6. Chi biii thuimg (11 = 11.1 + 11.2)
Trong dó: 100,963,989,834 73,496,411,923 335,207,890,042 247,383,657,707
11.1 - TOng chi b6i thi.r6ng 21 101,740,583,631 73,912,666,818 336,552,127,053 248,082,797,881 11.2 - Cac khoan giam trir 776,593,797 416,254,895 1,344,237,011 699,140,174 12 7. Thu bipi thuirng nhulyng tai bao hiem 10,315,766,894 998,196,523 26,219,545,117 2,010,175,891
8.Tang du phong blii thuteng bao hiem go'c va nhfin tai bao 13 him (11,401,222,473) 10,502,624,441 (33,810,476,769) 52,498,090,325 14 9. Tang dr phong blii thuirng nhtrolag tai bao him (651,970,016) 4,404,930,787 (27,736,448,804) 17,741,403,422 15 10.Tfing chi bili thuiing bao him (15 = 11 + 12 + 13 + 14) 79,898,970,483 78,595,909,054 302,914,316,960 280,130,168,719 16 11.Tang thy phong dao Ong tern 16.2 3,169,335,488 2,694,920,860 11,794,362,222 10,424,791,457
8
9
A Ong Phatn Minh Tri Trtr&ng Phong K6 toan Tai chinh
ONG TY "3 C6 PHA.N
840 HICM NGAN NAG N If
oang Thi Tinh ong Giam d6c
Cong ty C ph'an Bao him Ngan hang Yong nghi0
EA() CAO KET QUA HOIST DONG KINH DOANH (tip theo) PI IAN ii— BAO CAO KET QUA HOIST DONG KINH DOANH THEO LIOAT DONG
nQay 1 tilting 10 nam 2017 d6n ngay 31 thang 12 nam 2017)
B02a - DNPNT
Nla so
CHI T1EU Thuy6t minh
1< , nay
VND
Kj, truck
VND
Lily k. 1(3, nay
VND
Liiy 1(6'14 truck
VND 1. Chi phi kink ho#t dOng kinh doanh bao hiem
17 (17 = 17.1 + 17.2) 22 58,588,130,085 71,591,383,213 259,756,107,646 244,335,654,138 17.1 - Chi hoa h6ng bao him 21,088,167,914 40,781,258,549 159,276,970,033 157,449,613,575 17.2 - Chi phi khac hog (Icing kinh doanh bao him ,
2. Tong chi phi boat Ong kinh doanh bao hiem 37,499,962,171 30,810,124,664 100,479,137,613 86,886,040,563
18 (18 = 15 + 16 + 17) 141,656,436,056 152,882,213,127 574,464,786,828 534,890,614,314 3. Lcri nhuan Op hot dOng kinh doanh bao hiem
19 (19 = 10 + 18) 36,825,921,532 99,407,245,462 429,029,719,226 389,775,721,561 23 4. Doanh thu hog dOng tai chinh 23 21,723,051,590 17,966,682,429 80,270,194,285 63,114,972,269 24 5. Chi phi hog dOng tai chinh 24 7,233,746 78,463,380 43,167,548 90,874,287
25 6. Lqi nhuan tHW dOng tai chinh (25 = 23 + 24) 21,715,817,844 17,888,219,049 80,227,026,737 63,024,097,982 26 7. Chi phi quail 1j, doanh nglii0 25 79,074,369,837 89,659,967,360 349,029,147,595 314,648,827,047
8. Llyi nhuan thuan tir ho4t dOng kinh doanh 30 (30 = 19 + 25 + 26) (20,532,630,461) 27,635,497,151 160,227,598,368 138,150,992,496 31 9. Thu nhcjp khac 181,561,343 418,128,228 404,364,239 882,818,255
32 10. Chi phi khac 14,702,304 16,301,606 57,476,491 30,653,195
40 11. Lqi nhuan khac (40 = 31 + 32) 166,859,039 401,826,622 346,887,748 852,165,060 12. TOng 10 nhuan k'' toan trurerc thu4
50 (50 = 30 + 40) (20,365,771,422) 28,037,323,773 160,574,486,116 139,003,157,556 51 13. Chi phi thu 6 TNDN.hi'0 hanh 26.1 (4,064,154,285) 5,616,464,754 32,150,897,223 27,854,631,511
14. Lcri nhuan sau thue thu nhap doanh nghi0 60 (60 = 50 + 51 + 52) (16,301,617,137) 22 VS0,59,019 128,423,588,893 111,148,526,045
70 15. Lai co ban tr'en co phiOu 29 _ 400001Pg 8 - e '', _ _
Ong Dao Duy Trung E-16 Photm 1(6 toan Tai chinh
(C° GONG TY CO PH41
CAO HIEM INIGAN
Ong Pham Minh Tri Trtfang PhOng Ke toan Tai chinh
ng Thi Tinh Tong Giam doc
Cong ty Co phan Bao hiem Ngan hang, NOng nghie)) 1303a- DNPNT
BAO CA() LUU CEIUYEN TIEN TE Tir ngay 01 thang 10 n5m 2017 d6n naay 31 thdna 12 nam 2017
Dun VIVD
Ma so' CHi TIEU Thuyet minh
i<', nay i<' truk
1
2
3
4
5
6
21
23
24
27
36
50
60
70
I. LUt CHUYEN TIEN Til HOAT DONG KINH DOANH
1. Tin thu tir ban hang, cung cap dich Nip va doanh thu khac
2' Tien chi tra cho ngueyi cung cap hang Ma va dich
vu
3. Tien chi tra cho ngueyi lao dOng
4. Thu'e thu nhap doanh nghiep da Op
5. Tien thu khac tir hoat dOng kinh doanh
6. Tien chi khac cho hoat dOng kinh doanh
Tien thuAn tir hoat d(ing kinh doanh
II. LIYU CHUYEN TIEN TU. HOAT BONG DAU TU.
1. Tien chi mua sam tai san c6 dinh
2. Tien chi cho vay, mua cac cong cp no cua don vi khac
3. Tien thu hi cho vay, ban lai cac cOng cp no. dm don vi khac
4' Tien thu 15.1 cho vay, c6 tirc \fa 10 nhuan duoc chia
Tien thuAn sir dyng vao hoyt dOng dAu ttr
III. LUt CHUYEN TIEN TO' HOAT DONG TAI CHI NH
1. Cei n:rc, lqi nhuan da tra cho chir so hiru
Tien sir dyng vao hot dcmg tai chinh
Ltru chuyen tin thuAn trong kj, (50 = 20 + 30 + 40)
Tien vã tirung throng tin (ILI kj,
Tien va ttrung &rang tin cutii kj, (70 = 50 + 60) 4A. 410301
346,488,267,505
(228,774,910,605)
(47,593,206,288)
(19,162,461,800)
123,060,474,832
(228,097,010,863)
(54,078,847,219)
(1,208,075,091)
(119,000,000,000)
48,000,000,000
23,525,711,328
(48,682,363,763)
(15,200,000)
(15,200,000)
(102,776,410,982)
242,360,821,283
302,711,384,337
(197,776,801,485)
(44,544,474,228)
(14,727,855,745)
465,944,171,040
(538,448,553,701)
(26,842,129,782)
(4,111,629,909)
(84,000,000,000)
16,500,000,000
17,627,605,405
(53,984,024,504)
(145,600,000)
(145,600,000)
(80,971,754,286)
195,286,137,233
114,314,382,947
Ong Dao Duy Trung Pho Phong Ke toan Tai chinh
10
COng ty Co phân Bao hi6m Ngan hang Nang nghi0 B09a - DNPNT
TEIUYET NIINI-I BAO CAO TA! CHIN!-! (Tir ngay 01 than 10 nam 2017 den nay 31 thang 12 nam 2017)
THONG TIN DOA NH NGHIt.13
Ong ty CO phan Bao hiem Ngan Ming nghiep ("Cong ty"), truac day la Una ty c6 phan bao hiem Ngan hang Nong nghiep,va Phat trien ming thon Viet Nam la cong ty cô phan &rye thanh lap theo Luat Doanh Nghiep Viet Nam theo Giay chimg nhan clang k2 kinh doanh s6 38GP/KDBH do B6 Tai chinh cap ngay 18 thang 10 nam 2006 va theo cac Giay chdrig nhan clang Ic)"/ kinh doanh dieu chinh sau:
Giciy phep dizi chinh
Ngay ccip Thay &i chinh
38/GPDC1/KDBH 1/2/2008 Tang von dieu le dia Cong ty CO phan bao him Ngan hang Wing nghiep va Phat trien Ming than thanh 380 tS, 'VND Va thahh 14 4 chi nhahh tai Ha NO!, Da Nang, Nghe An va Dak Lak.
38/GPDC2/KDBH 25/6/2008 Thay di ten day da thanh Cong ty cis) phan Bao him Ngan hang Yong Nghiep.
Thanh lap 3 chi nhanh tai Hai Phong, Khanh HOa va Can Tha.
38/GPDC3/KDBH 26/7/2011 Thanh lap 1 chi nhanh tai Thanh Floa.
38/GP DC4/KDB H 7/1/2015 Thay di ca eau vein dieu le dm cac cO Tong va thanh lap 1 chi nhanh tai Phu Th9.
Hot d6ng chinh trong IcS/ hien tai cOa Cong ty la kinh doanh bao him phi nhan th9, tai bao him, giarn dinh tOn that, hot d6ng dau ttx tai chinh va cac hot d6ng khac theo guy dinh cOa phap luat.
COng ty co till so chinh tai Tang 6, tea nha chung el" 29T1, DtrOng Hoang Do ThUy, Phtrang Trung Hoa, Quan C'au Giay, Thanh phO Ha. N6i, Viet Nam va 10 chi nhanh tai Ho Chi Minh, Ha NO!, Da Nang, Nghe An, Dak Lak, Hai Phong, Khanh I-16a, Can Tha, Thanh Floa, Phil Th9.
11
COng ty Co phan Bdo hi6m Nan hang Wong nE4h4 B09a - DNPNT
THUYET MINI -I BAO Cik0 TAI CHINF1 (Tir ngay 01 thang 10 nam 2017 den rpaay 31 thang 12 Warn 2017)
2. Sen ItiNII IJAV
2.1 Chita?! intyc và 11"? thong Ice twin tip dyng
Bao cao tai chinh giira nien d6càa Cong ty Co phan Bao hiem N.9.an hang Nong nghiep chive trinh bay bang Tong Viet Nam ("VND") phü hp vOi Che d6 Ke toan áp dung cho cac doanh nahrep bao hiem ban hanh kern theo Th6ng tu s6 232/2012/1T-BTC ngay 28 thang 12 nam 2012 ciia B6 Tai chinh huang clan kê toan áp dung ci6i vâi doanh nghiep bao hiem phi nhan th9, doanh nghiep tai bao hiem va chi nhanh doanh nghiep bao hiem phi nhan th9 ntreic ngoai va Thong tu so 200/2014/TT-BTC ngay 22 thang 12 nam 2014 huong clan che d6kê toan doanh nghiep, phü hgp yen cdc Chuan mkrc Ke toan Viet Nam do I36 Tai Chinh ban hanh theo:
Quyet dinh s6 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ve viec ban hanh b6n Chun myc toan Viet Nam (Dgt 1);
Quyet dinh s6 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ve viec ban hanh sau Chun Inge Ice toan Viet Nam (Dgt 2);
• Quyet dinh s6 234/2003/QD-BTC ngay 30 thang 12 Warn 2003 ve viec ban hanh sau Chun mirc ke toan Viet Nam (Dgt 3);
• Quyet clinh s6 12/2005/QD-BTC ngay 15 thang 2 nam 2005 ye viec ban hanh sau Chun myc k toan Viet Nam (Dgt 4); va
• Quyet dinh s6 100/2005/QD-BTC ngay 28 thang 12 nam 2005 ve viec ban hanh b6n Chun mkrc toan Viet Nam (Dgt 5).
Theo do, bao cao tai chinh giira nien d6 dugc trinh bay kern theo va viec sir dung,bao cao nay khong danh cho cac d6i tugng khong dugc cung cap cac thong tin ye cac thu tyc va nguyen tac va thong le ke toan tai Viet Nam va hcm nira khong dugc chu,dinh trinh bay tinh hinh tai chinh, ket qua hot d6ng kinh doanh va Itru chuy'en tien t theo cac nguyen tac va thong re ke toan dirge chip nhin r6ng rai ô cac nuac va lanh th6 khac ngoai Viet Nam.
2.2 Hinh du& s ki totin tip dyng
Hinh thirc s6k toan áp dung dugc clang 14ca C6ng ty la Nhat k s6 cai.
2.3 I(j kltodn nom
KS, ke toan nam cOa Cong ty Ai) dung cho viec lip bao cao tai chinh bat diu tir ngay 1 thang 1 va ket thiic ngay 31 thang 12.
2.4 Dan vi tii'tz t sii• dung trong kê loan
Bao cao tai chinh gi&a nien d6 dugc lip bang don vj tin te sir dung trong k toan cüa C6ng ty la ding Viet Nam ("VND").
12
COng ty Co ph.n Bac, hi6m Ngan hang, Nong nghip B09a - DNPNT
THUYET MINH BAO CAO TA1 CH1NH (Tr ngay 01 thang. 10 nam 2017 den mg,ay 31 thang 12 nam 2017)
3. CAC CHiNFI SACH KE TOAN CHT"1 YETI
3.1 Thay d'di chink sdch kt loan
Cac chinh sach ke toan cüa Gong ty str ding a lap bao cao tai chinh giira nien d dugc Ai) dyng nhat guar' voi vai cac chinh sach d dtrac su ding de lap bao cao tai chinh cho nam tai chinh ket thac ngay 31 thang 12 nam 2016 va bao cao tai chinh giQa nien dO cho giai don tai chinh ket thuc ngay 31 thang 12 nam 2017.
Cong ty dã thay di phuang phap trich lap du phong nghiep vi bao him theo phe duyet tai Cong van se) 358/BTC-QLBH ngay 10 thing 01 nam 2018 ciaa BO Tai Chinh tr nam tai chinh 2017
3.2 Tien va cdc khodn tteowg dwang tin
Tien va cac khoan Wang &rang tin bao gm tin m4t tai quy, tin gui ngan hang, cac khoan d.0 tu ngan han c6 thai hart thu hoi hoc dao han khong qua ba thang ke tir ngay mua, CO tinh thanh khoan cao, c6 kha nang chuyen dOi d dang thanh cac lugng tien xac dinh va khong c6 nhieu rui ro trong chuyen dôi thanh tien.
3.3 Cdc khoânphãi thu
Cac khoan phai thu dugc trinh bay ten bao cao Lai chinh gifra nien dO theo gia tri ghi s cac khoan phai thu tit khach hang va phai thu khac sau khi can trir cac khoan du phong dtrgc lap cho cac khoan phai thu kh6 &A.
Du phong ng phai thu Icho doi the hien ph)an gia tr cOa cac khoan phai thu ma Cong ty dkr kin khong CO kha nang thu hOi tai ngay ket thiac kS, ke toan. Tang hoc giam so dir tai khoan du phang dugc hach toan vao chi phi quanl doanh nghiep trong bao cao ket qua hot dOng kinh doanh giira nien dO.
Di vai cac khoan ng phai thu qua han thanh toan thi mdc trich lap du phong theo huong clan dm Thong ttr so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009 nhu sau:
Thai gian qua han trkh du• phong
hr ten sau (6) thang den duai mOt (1) nam 30% Tr mOt (1) nam den duai hai (2) nam 50% Tir hai (2) narn den dtrai ba (3) nam 70% Tir ba (3) nam tra len 100%
13
Cong ty Co phan Bao hiem Ngan hang Nang, ng_hip B09a - DNPNT
THUYET MINH 13,A0 CAO TAI CHiNH (Tir ngay 01 thang 10 nam 2017 d6.n ngay 31 thang 12 nam 2017)
3. CAC CHINH SA.CH Kt TOAN CHU YEU (tip theo)
3.4 Tai san CO dinh hinh
Tai sari co dinh hiru hinh dirge ghi nhan theo nguyen gia trir di gia tri hao mon Itly k.
Nguyen gia tai san co dinh hiru hinh bao g6rn gia mua va nhang chi phi c6 lien quan trkrc ti6p d6'n vic dim tai san vao hot dOng nhtr dkr kin.
Cac chi phi mua s5m, nang cap va clOi mai tai san c6 dinh dugc ghi tang nguyen gia ccia tai san va chi phi bao tri, sira chaa dugc hach toan vao bao cao ket qua hoat dOng kinh doanh gifia nien dO khi phat sinh.
Khi tai san c6 dinh hru hinh dtrgc ban hay thanh 19, cac khoan !di hoc 18 phat sinh do thanh 19 tai san (la phan chenh loch giira giira tien thu thuan tCr v* ban tai san vâi gia trj con lai cüa tai san) dugc hach toan vao bao cao ket qua hog dOng kinh doanh giira nien dO.
3.5 Tài san c6 dinh vô hinh
Tai san c6 dinh vo hinh &lye ghi nhan theo nguyen gia trir di gia trj khau hao lüy k6.
Nguyen gia tai san c6 dinh vo hinh bao gm gia mua va nhang chi phi Co lien quan trtrc tip dri vic din tai san vao sir dung nhtr dkr kin.
Cac chi phi nang cap va di mai tai san c6 dinh vo hinh dugc ghi tang nguyen gia eCia tai san va cac chi phi khac dirge hach toan vao bao cao ket qua hoat &ling kinh doanh gifra nien di) khi phat sinh.
Khi tai san c6 dinh vo hinh dugc ban hay thanh 19, cac khoan lai hoc 18 phat sinh do thanh 19 tai san (la phan chenh lch gitla giira tien thu thuan tir v* ban tai san vai gia tri con lai eCia tai san) dirgc hach toan vao bao cao ket qua hoat Ong kinh doanh giira nien dO.
3.6 Khau hao va hao man
KhAu hao tai san cO dinh hiru hinh va hao mon tai san cO dinh vo hinh dirge trich theo phuctng phap khau hao &rang thang trong suot th6i gian hiru dung ix& tinh cüa cac tai san nhu sau:
Nha cira va vat kin triic May mOc thiet bi Phuang tin van tai Thiet bi dung cu quan 19 Tai san cO dinh hau hinh khac Phan rn6 Tai san co dinh vo hinh khde Quy6'n sir dung dat vo thoi hn
8 - 25 nam 3 - 15 nam 6 - 10 nam 5 - 10 nam 4 - 25 nam
3 - 5 nam 2-20 nam
Kh6ng kha'u hao
3.7 Chi phi trii fru*
Chi phi tra tn.râe bao gOrn cac chi phi tra tnrac ng'an han hoc chi phi tra truck dai han tren bang can di kê toan giira nien dO va dirge phan be) trong khoang th6i gian tra tru6c hoc thoi gian cac lgi ich kinh te tucmg irng dirge tao ra tir cac chi phi nay.
3.8 Cdc khodn diju
Cac khoan Tau ti.r nam gi dri ngay dao hart dugc ghi nhan theo gia g6c. Sau khi nhan ban du, cac khoan dau tu nay dirge ghi nhan theo giá tri c6 the thu hôi. Cac khoan suy giam gia tri eCia khoan dau ttr neu phat sinh dirge hach toan vao chi phi trong va giam trir trge tip gia trj dau tu.
14
COng, ty CO phAn Bac, hi6m Nan hang Nang, nalii0 B09a - DNPNT
THuyE,T MINH BAO CAO TAI CHINH (Tr ngdy 01 thane 10 nam 2017 den neay 31 thang 12 nam 2017) 3. CAC CI-EiNH SACH tit TOAN CH(1YEU (tiep theo)
? 9 Crie khruin pith! trii chi phi trich fru&
Cac khoan phai tra va chi phi trich truarc dugc ghi nhan cho se tin phai tra trong tuang lai lien quan den hang haa va dich vu dã nhan dugc khong phy thu6c vao viec Cong ty cid nhan dugc hoa don cüa nha cung cap hay chua.
3.10 LØ ich nhiin viên
3.10.1 Tro' ccip htru tri
Trg cap huu tri dugc Bao him Xa hi Vit Nam,tra cho nhan vien cOa Cong ty dã nghi htru. Cang ty có trach nhiem don* gap mOt phan vao khoan trg cap nay bang each Clang bao hiem xã hOi hang thang cho Co quan Bao Hiem Xa hi a mix 17.5% luang co ban dia nhan vien.
3.10.2 Qu.V- bcio hijm thjt nghiOp
Theo Luat Bao him Xa hi va Nghi dinh s6 127/2008/ND-CP ngay 12 thing 12 nam 2008 dm Chinh phit, Quy bao hiem that nghiep dugc ap dung tir ngay 1 thang 1 nam 2009 theo do ngtro.i lao Ong dong 1% tien ltrang, tien ding thong &mg bao hiern that nghiep, ngued sir dung lao Ong don 1% quy tien luang, tien c6ng dOng bao hiem that nghiep cOa nhang ngtthi lao de)ng tham gia bao hiem that nghiep va Nha ntrOc h trg tir ngan sach bang 1% quy tien luang, tien cong (long bao hiem that nghiep c6a nhilng nguoi lao d6ng tham gia bao him that nghiep.
3.11 Ccic guy chi pheng nghi'ep vy
Dkr phong nghiep vu bao him bao gm (i) du phong phi chua dugc huang, (ii) du phong b6i thuemg va (iii) du phong dao dOng In. Vic trich lap du phong nghiep vii bao hiern dugc thuc hi'en theo cac phuang phap quy dinh cua B6 Tai chinh va Cong van so 358/BTC-QLBH ngay 10 thang 01 nam 2018 dm B6 Tai Chinh phe duyet phuang phap trich lap du phang ca C6ng ty áp dung Ur nam tai chinh 2017.
Dtr phong phi chua cluvec &rang
Du phong phi chua dugc huang IA khoan du phang cho phan doanh thu chua dugc twang tai ngay bao cao va dugc hach toan la mOt khoan ng phai tra trong bang can doi ke toan.
Du phong phi chua dugc twang dugc tinh theo phuang phap trich lap theo h s6 then hgp d6ng bao hiem.
(ii) DLcphông bi thrthng
Du phong bOi thtremg bao du phang b6i thtreyng cho cac ton that da khieu nu nhung den cuOi nam chtra giai quyet va dkr phong bed thuerng cho cac ton that da phat sinh trach nhiem bao hiem chtra khieu nai.
Du phang bi thueing cho cac tem that da th6ng bao hoc yeu cu dOi ty6i thuamg nhung den cuoi ic5/ chua giai quyet dugc trich lap dua ten co s& uac tinh cOa tirng vi boi thuang thuOc trach nhiem bao hiem dã dtrgc th6ng bao cho c6ng ty bao hiem hoc khach hang dä yeu cau doi b6i thtreyng tuy nhien chua giai quyet tai theti diem cuoi va
15
COng, ty C phAn Bao hi6m Nv..an hang Nong ng,hiO B09a - DNPNT
THLTYET MINH BAo cAo TAI CHINH (Tir ngay 01 thang 10 nam 2017 d'en ng.,ay 31 thang 12 nam 2017)
3. CAC CHiNH SAC Kt TOAN CHO YEU (tiep theo)
3.11 Cie qui7 (Iv phbng nghiep (tiep theo)
(ii) Dy. phong bai ancong (tiep theo)
tt-Dr phong bOi thubng cho,cac tOn that.da phat sinh trach nhi8rn bao him chua khi'eu nai (IBNR) dugc tinh bang 3% tong so phi bao hiem gi lai trong nam tai chinh thuOc trach nhi8'm cua Cong ty theo Cong van phe duy8t 358/BTC-QLBH ngay 10 thang 01 nam 2018 ciia BO Tai chinh.
('iii) Dv ',hong dao d'Ong Ion
Dkr phong dao dOng Ian dugc trich lap mi nam cho den khi dv phong dat dugc mire 100% mire phi gift lai trong nam tai chinh va throe trich lap tren ca set phi bao hiem gift lai theo quy dinh cUa BO Tai chinh theo Cong van phe duy'8t s6 358/BTC-QLBH ngay 10 thang 01 nam 2018.
Vao ngay 28 than 12 nam 2005, BO Tai Chinh dã ban hanh Quyet dinh s6,100/2005/QD-BTc v vi8c ban hanh b6n chuan mire ke toan ("CMKT") mOi, bao gôm CMKT sO 19 ve Hop (long bao hiern. Theo do, ke tir thang 1 nary' 2006,,vi8c trich lap dkr phong dao dOng,larn la khong can thiet do dv phong nay phan anh "cac yeu cau dal boi themg khong ton tai tai thgi diem lap bao cao tai chinh". Tuy nhien, d9 BO Tai Chinh chua c6 hu&ng dan cv the vi8c áp dung CMKT s6 19 va theo quy clinh tai Nghi clinh so 73/2016/ND-CP do Chinh phii ban ha0 ngay 1 thang 7 nap 2016 ye vi8c quy dinh chi tiet thi hanh luat kinh doanh bao hiern va luat sCra cloi, b6 sung mOt so diêu cOa Luat kinh doanh bao hiem, C6ng ty hi8n van trich lap dkr phong dao dOng iOn tren bao cdo tai chinh giira nien clO cho giai dour' tai chinh ket thcic ngay 30 thang 9 nam 2017. TS, i trich lap hi8n tai la 1% tong phi gift laicOa timg loai hinh bao hiern.
3.12 Qui" dr ter brit buk
Quy dv till bat buOc dugc trich lap voi mvc dich bO sung vOn dieu 1 va clam bao kha nang thanh toan ccia Cong ty. TS, 18 dtrot trich lap dm guy dkr tit bat buOc bang nam phan tram (5%) lgi nhuan sau thue hang nam, va s6 du UM da bang mtrgi phan tram (10%) von di8u18 dva theo Nghi clinh s6 73/2016/ND-CP ngay 1 thang 7 nam 2016 ban hanh baci Chinh phit
3.13 Clic nghiep v bling ngogi
Cac nghi8p vv pita sinh bang cac don vj tin t8 khac vOi don vi tin t k toan cCia C6ng ty clugc hach toan theo tS, gia giao dich thvc te vao ngay phat sinh nghi8p vu theo nguyen tac sau.
0- Nghi8'p vv lam phat sinh cac khoan phai thu dtrgc hach toan theo gia mua caa ngan hang thuang mai nai C6ng ty chi dinh khach hang thanh toan.
• Nghi8p vv lam phat sinh cac khoan phai tra dtrgc hach toan theo ty gia ban dm ngan hang thtrang mai nai Cong ty dkr kien giao dich.
• Giao dich gap vOn hoc nhan vOn g6p &roc hach toan theo tj, gia mua ngoai t cOa ngan hang nai doanh nghi8p mO tai khoan de nhan von cUa nha dau ttr.
• Giao dich mua sam tai san hoc cac khoan chi phi dugc thanh toan ngay bang ngoai t (khong qua cac tai khoan phai tra) dugc hach toan theo tS, gia mua cOa ngan hang thtrang mai nai C6ng ty thvc hi8n thanh toan
Tai ngay ket thtic kS, ke toan, cac khoan muc tin t c6 gOc ngoai t dtrgc danh gia lai theo tS, gia giao dich thvc t'e tai ngay ciia bang can a Ice toan giira nien clO theo nguyen tac sau.
• Cac khoan mvc tin t dugc phan loai la tai san dugc hach toan theo ty gia mua cOa ngan hang thuang mai nai Cong ty thuerng xuyen co giao dich.
• Cac khoan muc tin t'8 &roc phan loai la ng phai tra clugc hach toan theo gia ban cila ngan hang thuang mai nai Cong ty thuarng xuyen có giao dich.
Tat ca cac khoan chenh I8ch tS, gia thvc t6 Oat sinh trong kj, va ch8nh I8ch do danh gia lai sO du tin t8 co goc ngoai t cuoi IcS, dugc hach toan vao bao cao ket qua hoat dOng kinh doanh giira nien dO.
16
Cong ty Co phan Bao hiem Ngan hang Nong, nahi0 B09a - DNPNT
THUYET MINH BAO co TAI Cl-l1N11 (Tir ngay 01 thang 10 nam 2017 den nQay 31 than 12 nam 2017)
3. CAC CHINH SACH Kt TOAN CHO YEU (tiSp theo)
3.13 Clic nghiep vy Ining ngogi t (fief:, theo)
Tat cã cac khoan chenh lech ty gia thkrc ta phat sinh tron2 kji va chenh lech do danh gia Lai se) du tien te c6 gOc ngoai t cuoi ky dugc hach toan vao bao cao ket qua hoat dOng kinh doanh rieng giira nien Q.
3.14 Phan phji 10 nhuiin thulin sau thui thu nhisip doanh nghiep
Lgi nhuasn thuan sau thus thu nhp doanh nghiep oti thS dugc chin oho ode c6' dong sau khi duge Dal hi clang Co (long phe duyet va sau khi dã trich lap cac quy theo Dieu re Cong ty va cac quy dinh cOa phap luat Viet Nam.
3.15 Ghi nkin doanh thu
Doanh thu dugc ghi nhan khi kha nang nhan dtrgc cac lgi ich kinh tie c6 the xac dinh dugc mOt each chac chan. Cdc dieu kin ghi nhan cv the sau day cting phai dugc dap irng tnrac khi ghi nhan doanh thu:
Doanh thu phi bao him gac
Doanh thu phi bao hiem g6c dugc ghi nhan theo quy dinh tai Thong tu s 50/2017/TT-BTC ("Thong tu 50") ngay 15 thing 5 nam 2017
Theo dO, doanh thu phi bao hiem g6c dugc ghi nhan khi dap (mg dtrgc nhang dieu kin sau: (1) hgp d'ong dã dugcsgiao ket gitla doanh nghiep kinh doanh bao hiem va ben mua bao hiem dä dong do phi bao hiem; (2) c6 bang chirng ve viec hap dong bao hiem dã dupe giao ket va ben mua bao hiem dâ dong du phi bao hiem hoac (3) H9p Tong bao hiem dugc giao ket va doanh nghiep kinh doanh bao hiem co th6a thuan cho ben mua bao hiem ng phi bao hiem.thi doanh nghiep kinh doanh bao hiem van phai hach toan vao thu nhap khoan tin cho ben mua bao hiem ng mac di' ben mua bac, hiem chtra (long phi bao hiem. Thbi han thanh toan phi bac) hi'em khong qua 30 ngay ke tir ngay hgp Tong bao hiem c6 hieu Ikrc. Trtrang hgp dong phi bao hiem theo kY, Cong ty hach toan doanh thu khoan phi bao hiem cUa ky dons phi bao hiem dau tien khi hgp (tong bao hiem c6 hieu Ikrc va.chi hach toan doanh thu khoan phi bao hiem cUa cac dOng phi bao hiem tiep theo khi ben mua bao hiem dã &mg du phi bao hiem theo th6a thuan tai hp dOng bao hiem. Truemg hgp ben mua bao hiem khong dong ,du phi bao hiem theo thoi han thanh toan phi bao hiem, hgp dong bao hiem tkr cham dirt hieu Ikrc khi het tiled han thanh toan phi bao hiem.
Phi bao hiem nhan tar& khi chtra den han tai ngay cu6i toan clugc ghi nhan vao "Doanh thu chua thkrc hien ngan han" tren bang can di kê toan.
(ii) Tin lai
Doanh thu duce ghi nhan khi tin 1i Oat sinh tren CO so d'on tich (c6 tinh den Igi tire ma tai san dem lap trir khi kha nang thu h6i tien lai kh6ng chac chan.
17
Cong ty Co phAn Bao hirn Ngan hang Ming nghi0 B09a - DNPNT
THU YET MINH BAO CAO TAI CHINH (Tir ngay 01 thang 10 nam 2017 den ngay 31 thang 12 nam 2017)
3. CAC CHiNH SACH Kt TOAN CHO YEU (tiep theo)
3.16 Ghi nhi)n chi phi
(i) Chi bai thic&ng
Chi phi b6i thtrerng dugc ghi nhan khi h so b6i thueng hoan tAt va dugc ngueri c6 thArn quyen phe duyet. Nhang vij boi thuerng chua dugc phe duyet tai theri diem cuoi kS, dugc coi la chua giai quyet va dugc th6ng ke de trich lap dkr pheng b6i thuerng.
(ii) Chi hoa hang
Hoa h6ng cua m8i loai san ph6'm dtrgc tinh theo t5r phAn tram ten doanh thu phi bao him g6c theo quy dinh tai Thong ttr so 50/2017/TT-BTC ngay 15 thang 05 nam 2017 do B6 Tai Chinh ban hanh. Chi phi hoa h6ng dirge phan b6 va ghi nh'an tren bao cao ket qua hoat d'6ng kinh doanh trong ky tirang Irng vai phi bao hiern chive huang.
(iii) Chi phi quail 1 doanh nghiep
Chi phi quan 1 doanh nghip dirge ghi nhlan khi phat sinh.
(iv) Thue tai san
Cac khoan tin thue theo hgp Sing thue hoat dOng dugc hach toan vao ket qua hoat d'Ong kinh doanh trong kSr theo phuang phap duerng thang trong thed han cCia hgp d6ng thue.
3.17 Ghi nhijn hogt dOng kinh doanh tdi biio hi'dm
(I) Nhuvng tai btho him
Phi nhtrgng, tai bao him theo cac thoa thuan tai bao him c6 dinh dugc ghi nhan khi doanh thu phi bao hiem g6c nam trong pham vi cac thoa thuan nay da &Jac ghi nhan.
Phi nhugng tai bao him tams theri dugc ghi nhan khi, hgp Sing tái bao him tam theri dã dugc 14 ket va doanh thu phi bao hiern goc nam trong pham vi hgp Tang nay dä dirge ghi nhan.
Thu bOi thuemg nhugng tai bao him dugc ghi nhan khi c6 bang chimg hien hiru venghia vii cua ben nhan tai bao hiem.
Hoa h6ng nhtrgng tai bao him dtrgc ghi nha'n khi phi nhircmg tai bao him dtrgc ghi nh4n. Cu6i toan, khoan hoa hOng bao hiern chtra dtrgc tinh vao doanh thu kY nay ttrcmg Irn*vài doanh thu phi bao hiern, chi phi nhugng tai bao hiem chira dirge htratrig phai dirge ;the dinh de chuyen sang pha'n bo vao cac kY Ic6 toan sau theo phtrang phap trich 14p chr ph6ng phi bao hiem dã dang k voi B6 Tai chinh.
(ii) Atkin tai bao him
Nhan tai bao him theo cac thoa thuan tai bao him c6 dinh:
Thu nhasp va chi phi lien quan d6'n cac hot dOng nhan tái bao hie'rn theo cac thoa thua'n tai bao hi6'm co dinh &sac ghi nfi'an khi nhan dirge cac bang thanh toan tir cac cong ty nhugng tai bao hiem. Tai thoi diem lap bao cao tai chinh gida nien dO, doanh thu va chi phi lien quan den nhang giao dich nam trong pham vi cOa cac thoa thu'an tai bao hiem co dinh nhung chtra nhan dirge bang thanh toan tir cac cong ty nhtrgng tai bao hiem së dirge trac hach toan cltra tren s6 li6u thong ke va s6 lieu trac tinh eOa Cong ty.
18
Cong ty Co phAn Bac) hi6m Ngan hang None; nahi"O B09a - DNPNT
THuyt-T MINH BAO CAO TAI (ru. ngly 01 than<2 10 nam 2017 clen ngay 31 thang 12 nam 2017)
3. CAC CHINH SACH KE TOAN CHI11 YEU (tip theo)
•.
3.17 Ghi nhOn hogt dring kink doanh till boo hiem (tip theo)
(ii) Nhan 'al bcio hiem (tip theo)
Nhan tai bao hidm theo cac hop Sing tai bao hiem tam thei:
• Doanh thu phi nhan tai bao him &roc ghi nhan khi hgp d'Ong tai bao hiem tam thoi dã &roc k kdt va dã nhan dugc bang ke thanh than (doi vâi tirng th6a thu4n tai bao hiem tam theri) Ur ding ty nhugng tai bao hiem;
• Chi bOi thuOng nhan tai bao him dugc ghi nhan khi phat sinh ngtila vu bOi thuerng theo cam ket va nhan &roc bang ke thanh toan tr ding ty nhugng tai bao hiern; va
• Hoa hZing nhan tai bao him &roc ghi nhan khi chAp nhan th6a thuan nhan tai bao him va nhan dugc bang ke thanh toan tir cong ty nhugng tai bao hiern. Cuoi kS/ kê toan, khoan hoa hong bao hiem chtra clugc tinh vao chi phi kS, nay ttrcmg vOi doanh thu phi bao hiern, chtra chive twang phai dugc xac dinh de chuyen sang phan bo vao cac kS, ke toan sau theo phtrang 04, trich lap du phong phi bao hiem da clang k)% voi BO Tai chinh.
3.18 Thu'J
Thud thu nhdp hien hanh
Tai san thus thu nhap va thu e thu nhap phai nOp cho nam hien hanh va cac nam tuft dugc xac dinh bang so tien du kien phai np cho (hoc dugc thu hOi tir) co quan thue, dua tren cac mire thue suat va cac luat thu e co hieu Luc den ngay ket thuc kS, ke toan.
Thud thu nhap hien hanh dugc ghi nhan vao ket qua hog dOng kinh,doanh ngoai trir truong hgp thue thu nhap phat sinh lien quan den mOt khoan muc dugc hi thang vao von chi' ser hau, trong trubng hop nay, thue thu nhap hien hanh ciang dugc ghi nhan truc tiep vao vOn chi" sâ hiru.
COng ty chi &roc bü trir cac tai san thu e thu nhap hien hanh va thus thu nhap hien hanh phai tra khi doanh nghiep c6 quyen hop phap &roc bü trir giira tai san thue thu nhap hien hanh vai thus thu nhap hien hanh phai np va Cong ty du clinh thanh toan thu e thu nhap hien hanh phai tra va tai san thug thu nhap hien hanh ten ca sO thuan.
Thud thu nit@ hoan lai
Thud thu nhap hoan lai &roc xac dinh cho cac khoan chenh lech tam thei ngay lap bang can di k toan girra nien dO giira ca so tinh thus thu nhap cCia cac tai san va ng phai tra va gia tri ghi so cua chtIng cho muc dich lap bao cao tai chinh gifia nien dO.
Thu e thu nhap hoan lai phai tra dugc ghi nhan cho tAt ca cac khoan chenh lech tam thel chit' thud', ngoai
• Thus thu nhap hoan lai phai tra phat sinh tr ghi nhan ban clau cOa mOt tai san hay ng phai tra tCr mOt giao dich ma giao dich nay khong. co anh huOng Mn lgi nhuan ke toan va lgi nhuan tinh thus thu nhap (hoac 10 tinh thue) tal died diem phat sinh giao dich;
Cac chenh lech tam thiyi chiu thud gin lien vai cac khoan Mu tu vao cong ty con, cong ty lien ket va cac khoan von Op lien doanh khi doanh nghiep c6 kha nang kiem soat thei gian hoan nhap khoan chenh lenh tam thOi va chac chan khoan chenh lech tam thoi se khong dugc hoan nhap trong tuong lai c6 the du doan.
19
Cong ty Cé phri Bao hi6m Ngan hang Nang nghip B09a DNPNT
THUYET MINEI BAO CAO TAI CHiNF1 ngity 01 thantz 10 nam 2017 dSn nclay 31 thang 12 nam 2017)
3. CAC CHiNH SACH Kt TOAN CHU YEU (tip theo)
3.18 Thu'J(tiSp theo)
Thud thu nhap hoan theo)
Tai san thu S thu nhap hoan lai can dugc ghi nhan cho tdt ca cac chenh lech tam theri duvc khdu trir, gia trj dugc khau trir chuyen sang cac nam sau cüa cac khoan 16 tinh thue va cac khoan uu di thue chua sir dung, khi chac chan trong Wong lai se c6 lgi nhulan tinh thue de sir dung nhang chenh lech tam thoi dugc khau trir, cac khoan 16 tinh thue va cac Lru däi thue chua sir dung nay, ngoai trir:
• Tai san thu S hoan lai phat sinh tir ghi nh4n ban du Qua mOt tai sari hoc rig phai tra tir mOt giao djch ma giao dich nay khong c6 anh huong den lgi nhuAn ké toan va Igi nhuAn tinh thue thu nhap (hodc lô tinh thue) tai theri diSm phat sinh giao dich;
▪ TAt ca cac chenh lech tam thOi &roc khAu trir Oat sinh tir cac khoan dAu tu vao cac c6ng ty con, cong ty lien ket va cac khoan von g6p lien doanh khi chac char' IA chenh lenh tam thai së ducyc hoan nhap trong Wang lai co the dkr doan dugc va c6 'vi nhuAn chiu thue de sir dung clugc khoan chenh lech tam tiled d6.
Gia tri ghi s6cOa tai san thug thu nhap doanh nghiep hodn lai phai dirge xem xet lai vao ngay ket thiic kS, ke toan va phai giam gia trj ghi so oh tai san thue thu nhAp han lai den mix bao dam chac chan c6 dü Igi nhuan tinh thue cho phép lgi ich eOa mOt phan hoc toan b6 tai san thue thu nhAp hodri lai ducfc sir dung. Cac tai san thus thu nhap doanh nghiep hoan lai chua dugc ghi nhAn truoc day dugc xem xet lai vao ngay ket tit& k$, ke toan va dugc ghi nhan khi elide chan c6 lgi nhuAn tinh thue trong thong lai dê c6 the sir dung cac tai san thud thu nhap hoan lai chua ghi nhan nay.
Tai san thus thu nhap hoan lai va thug thu nhap hoan lai phai tra &roc xac clinh theo thue suAt du tinh së áp dung cho 1(5, ke toan khi tai san dugc thu hoi hay ng phai tra duce thanh toan, dua ten cac mirc thue suat va luat thus c6 hieu Ikre vao ngay ket thtic kS/ ke toan nam.
Thu S thu nhap hoan lai &rye ghi nhan vao ket qua hoat dOng kinh doanh ngoai trir twang hgp thus thu nhap Oat sinh lien quan den mOt khoan muc dirge ghi thang vao vOn chit so hint, trong tru6ng hgp nay, thue thu nhap hoan lai ding dirge ghi nhan trkrc tiep vao von chit sa
Doanh nghiep chi dirge bit ta cac tai san thus thu nhap hoan 'al va thu S thu nhap hoan lai phai tra khi doanh nghiep c6 quyen hop phap dirge bO trir giira tai san thu e thu nhap hien hanh vai thu e thu nhAp hien hanh phai n6p va cac tai san thu8 thu nhap hoan lai va thue thu nhap hoan lai phai tra lien quan toi thud thu nhap doanh nghiep dirge quan 15, bed ding in6t co quan thug di vai ding mOt don vj chiu thue hoe doanh nghiep dkr dinh thanh toan thus thu nhap hien hanh phai tra va tai san thud thu nhap hien hanh tren CO SO thuan hoe thu hi tai san dong theri veri viec thanh toan no phai tra trong tang thong lai khi cac khoan tong yeu ctia thue thu nhap hoan lai phai tra hoe tai san thue thu nhap hoan lai dirge thanh toan hoe thu hi.
3.19 Sw dyng ccic were tinh
Vic trinh bay bao cao tai chinh giira nien d6 yeu cu Ban T6ng Gam d6c phai thkrc hien cac trac tinh va gia dinh anh huong den s6 lieu bao cao eOa tai san, no phai tra cling nhtr viec trinh bay nhang khoan ding no tiem an. Cac urfre tinh va gia dinh nay eting anh htrarng den thu nhap, chi phi va ket qua lap dkr ph6ng. Cac trac tinh chit,yeu dirge thkrc hien dkra tren gia dinh dinh tinh ve cac yeu to chtra xac dinh. Do do, ket qua thkrc te c6 the se khac dan tori viec s6 lieu dkr phong c6 the phai sira TOL
20
Cong ty Co phan Bao hiem Ngan hang Nang nghi"ep B09a - DNPNT
THUYET MINI-1 BAO CAO TAI CIIINI-I (Tir ngay 01 thana 10 nam 20 17 cIL ngdy 3 1 thang 12 nam 2 0 1 7)
4. TIEN VA CAC KHOAN TLIONG MIONG TIEN
Sc; cuOi /92)
VND
cl'azt
VND
Tin m'at tai quji 2,218,704,912 2,404,215,741
Tien gui ngan hang khong kS, han 38,865,705,389 19,410,167,206
Trong
- VND 38,858,688,231 19,398,700,234
- Ngogi té 7,017,158 11,466,972
Tuang &rang tin 98,500,000,000 92,500,000,000
Ttmg cng 139,584,410,301 114,314,382,947
Cac khoan tuang duang tin la cac khoan diu tu tin girl c6 thoi han thu hi hoc dao han kh6ng qua ba (3) thang vai lãi suit tir 5% den 6,8% nam.
5. CAC KHOAN DAU TAI CHINH
Sc cuai kJ)
Gici van GOtr/ghi sd
VND VND
SO ciciu kS,
Gici vOn Giá tri ghi sa
VND VND
Dan tir nm giffr den ngay ciao httn 1,235,345,350,002 1,235,345,350,002 1,058,056,600,002 1,058,056,600,002
Ngan 1,212,845,291,700 1,212,845,291,700 1,023,056,541,700 1,023,056,541,700
Tthn cc') k-S, hçn 1,212,845,291,700 1,212,845,291,700 1,023,056,541,700 1,023,056,541,700
Dal han 22,500,058,302 22,500,058,302 35,000,058,302 35,000,058,302
Tthn giri co kJ) km 22,500,058,302 22,500,058,302 35,000,058,302 35,000,058,302
1,235,345,350,002 1,235,345,350,002 1,058,056,600,002 1,058,056,600,002
- Cac h9p d6ng tin giri ngin han c6 thei gian ciao han dtrai 1 ram voi Lai suit dao dOng tir 5,3% den 6,8% nam.
- Cac h9p d6ng tin gfri dai hart có thbi gian dao han tren 1 nam voi al suit dao dOng tit 6,5% den 6,8% nam.
21
Cong, ty Co phAn Bao hi6m Ngan hang Nong n(2,hi"0 B09a - DNPNT
THUYETNI1NH BAO CAO TA! (TO. nQay 01 than 10 ndm 2017 clrl nay 31 thang 12 dim 2017)
6. CAC KIIOAN PILO TI1U NCAN HAN
Sdcuikj>
VND
SO dciu
VND
Phai thu ye hcep thing bao hiem 49,203,453,270 29,963,822,276
Phai thu phi bao him gee 25,523,839,967 19,947,517,655
Trong
Phai thu ciu2 ben mua bao hiem 24,360,487,397 19,302,055,283
Phai thu ctia dal 1j) bao hiem 129,496,891 22,134,918
PhOi thu cza cac doanh nghiep tham gia d'Ong bao him 1,033,855,679 623,327,454
Phai thu hoat dOng nhan tai bao him 3,024,495,092 5,296,967,395
Phai thu hot Ong nhming tai bao him 20,655,118,211 4,719,337,226
Tra trulk cho ngtroi ban nga'n hn 2,631,306,646 944,024,671
Ph5i thu ngAn ban khac 42,070,586,400 34,902,590,606
Lai tin giri ngan hang 39,367,413,117 33,059,870,117
Tm irng 522,836,466 37,343,895
Phai thu khac 2,180,336,817 1,805,376,594
Ting cOng cac khoan phai thu 93,905,346,316 65,810,437,553
Dtr phong phai thu ngan han kh6 doi (6,005,506,234) (5,135,661,210)
Gia tri thuan ciia cac khofin phai thu nga'n han 87,899,840,082 60,674,776,343
7. CHI PHI HOA HONG CHUA PHAN BO
cuji k-S)
VND
d'au
VND
S6 du • du nam 88,787,289,622 68,513,084,331
Phat sinh trong nam 128,141,413,844 88,787,289,622
Phan be vao chi phi trong nam (88,787,289,622) (68,513,084,331)
Se du cu6i nam 128,141,413,844 88,787,289,622
8. BAO HIEM
Cong ty dã thvc hien 14 guy bao him bang 2% yen phap dinh, Wang &rang 6 ty VND theo quy dinh ti khoan 2 Dieu 16 Nghi dinh se 73/2016/ND-CP ban hanh ngay 01 thang 07 nam 2016 dm Chinh phti.
22
Cong ty C6 phan BAD hi6m Ngan hang N6ng nghi0 B09a - DNPNT
THUYET MINH BAO CAO TAI CHtNH (Tir ngay 01 thang 10 narn 2017 den ngay 31 thang 12 natn 2017)
9. TAI SAN C6 DINH Hcru HINH
Nha city
VND
Nguyen gia
May moc thib bi
VND
Phtrang tiOn van tai
VND
Thiit bi dung cu quan If)
VND
TSCD frau hinh khac
VND
Tong cOng
VND
St) du kY 71,782,807,963 89,000,000 22,954,065,666 8,890,906,903 3,598,702,050 107,315,482,582
Mua mori trong kS, 2,038,316,000 679,550,000 2,717,866,000
Giãm trong
cu(Si 71,782,807,963 89,000,000 24,992,381,666 9,570,456,903; 3,598,702,050 110,033,348,582
Gig trl hao monly
SO dau kSr 12,056,208,986 11,757,299 15,338,586,693 6,303,257,553. 3,416,468,003 37,126,278,534
KhAu hao trong 2,911,353,415 12,714,288 2,616,761,079 918,324,490 63,067,985 6,522,221,257
Giam trong 14
SO cuOi 14,967,562,401 24,471,587 17,955,347,772 7,221,582,043. 3,479,535,988 43,648,499,791
Gia tn con lai
sO ks, so cuiii
59,726,598,977
56,815,245,562
77,242,701
64,528,413
7,615,478,973
7,037,033,894
2,587,649,350
2,348,874,860
182,234,047
119,166,062
70,189,204,048
66,384,848,791
23
COng ty C phAn Bao him Ngan hang Nong nghi0 B09a - DNPNT
THUYET MINH BAO CAO TAI CHINI-1 (Tr n2ay 01 thang 10 nam 20 17 dem ngay 3 I thang 12 nam 2017)
10. TAI SAN CO DINH VO HINH
Nguyen gia
OuyE'n su? dung deit
VND VND
Phan in Z.in Tdng Tai scin cd clinh vd hinh khac
VND
cdng
VND
S6 au ky 60,047,582,108 5,151,162,779 100,000,000 65,298,744,887
Mua mai trong kY 150,000,000 150,000,000
Giarn trong kY
SO cuOi ky 60,047,582,108 5,301,162,779 100,000,000 65,448,744,887
Gia tri hao mon lay ke
S6 du ky 2,952,505,620 100,000,000 3,052,505,620
KhAu hao trong ky 1,156,787,805 1,156,787,805
Giam trong 1c5/
S6 cu6i ky 4,109,293,425 100,000,000 4,209,293,425
GiA trI con 10
S6 dAu k5/ 60,047,582,108 2,198,657,159 62,246,239,267
S6 cu6i kS, 60,047,582,108 1,191,869,354 61,239,451,462
11. CHI PHI TRA TRU'OC DAI HAN
Chi phi tra Ult.& dai hn bao gm cac tai san ducc phan loai lai do kh8ng dü Clieu kin ghi nh4n là tai san co dinh theo Thong ttr s6 45/2013/TT-BTC, chi phi sira chila van phong claa mOt so Chi nhanh Ulm thuOc va phan bo cong cv dung cv c6 thtri gian sir dung ten 1 nam.
cuai 19)
VND
SC; cldu
VND
Tien thue van phong 2,430,234,080 1,581,036,792
Tien thue quang cao 2,324,569,668 1,523,933,500
Chi phi cong cv dung cv, bao bi 515,013,585 347,611,811
Chi phi sira chira TSCD 384,239,574 369,534,622
Chi phi khac 195,041,428 20,477,768
5,849,098,335 3,842,594,493
24
z , Cong ty Co phan Bao him Ngan hnng Non2. nghip 1309a - DNPNT
THUYET MINH BAO CAO TAI CHIN1-1 (fir ngdy 01 thang 10 num 2017 dSn wady 31 than2. 12 num 2017)
12. PHAI TRA NG 05'1 BAN NGAN HAN
S cztai lc))
VND
Sa cic2211 kJ>
VND
ii tra N4 hop d'iThg bao hre'm 60,964,781,934 47,392,852,500
Phai tra vS hog ciOng bao him g6c 36,612,592,807 19,320,645,979
Phcii Ira bai thicang bac. hiem 16,294,667,431 11,427,322,719
Phcii tra hoa hang bao Nem 10,969,316,373 2,361,194,511
Phcii tra ye chi giam clinh In thcit 45,653,900 141,168,008
Ph& Ira hic fro. khen 1127.1.672g dgi 5,797,640,516 2,566,358,529
Phai Ira doanh nghiep tham gia clang bac) hiem 2,362,810,629 1,765,073,739
Phai tra khac 1,142,503,958 1,059,528,473
Phai tra hog dOng nh'an tai bao him 925,747,925 1,087,492,531
Phai tra hoat dOng nhwyng tai bao hiSrn 23,426,441,202 26,984,713,990
Phil tra khac cho nguili ban 1,397,779,777 1,043,491,029
Phai tra khac 1,397,779,777 1,043,491,029
Tiing COng 62,362,561,711 48,436,343,529
13. THUE VA CAC KHOAN PHAI NOP NHA NUOC
So dAu ky
VND
Phát sinh trong 'Om
St, phai nOp Sdanp
VND VND
S e; cu6i
VND
Thus gia tri gia tang 1,349,376,381 6,590,781,213 (4,911,262,262) 3,028,895,332
Thug thu nh'ap doanh nghiSp 13,030,455,020 (4,064,154,285) (13,030,455,020) (4,064,154,285)
ThuS thu nh4p cá nhan 401,939,540 2,411,602,446 (1,219,274,437) 1,594,267,549
Thud khac 3,982,562 937,852 (1,470,081) 3,450,333
Ti*Ing cOng 14,785,753,503 4,939,167,226 (19,162,461,800) 562,458,929
14. PHAI TRA NGAN HAN KHAC
S'a cuai
VND
Sa cldu IcS)
VND
Kinh phi cong doan 278,553,128 243,925,912
Bao hiSm xã hi 1,181,376 52,176,140
Bao hiSm y t6 7,431,300 11,696,047
Bao hiSm that nghiSp 12,999,436 4,085,999
Phai tra khac 13,316,645,645 9,228,987,182
- Qufj bao ye ngueri cluvc bcio him 2,352,905,104 2,076,522,145 - Khen thitang tang ciczi 13, 6,874,749,236 4,410,000,000
- Phai trcive ca 1,152,092,000 926,972,000
- Phdi tra khac 2,936,899,305 1,815,493,037
TOng cOng 13,616,810,885 9,540,871,280
25
COnE4 ty C plu‘n Bac) hiem Ngan hang Non..c4 ng,hi0
B09a - DNPNT
THUYET MINI-I BAO CAO TAI Cl-liNH (Tir ng..ay 01 than 10 num 2017 cle'n n2ay 31 thanc., 12 narn 2017)
15. DOANH THU HOA HONG CHUA DUOC FILIONG
Doanh thu hoa hOng chua dugc hung bao 2Om cac khoan hoa hOng bao hiem chin dugc tinh vao doanh thu kj/ nay tuang irn2 vai phi nhugng tai bao hiem dugc chuyen sang phan b6 vao cac 1(5, 1(6 toan sau theo Thong tu so 232/2012/TT-BTC cüa BO Tai chinh.
Sa cuai kj,
VND
Sa clju
VND
SO du clan nam 5,953,398,721 6,811,898,273
Phat sinh trong narn 8,271,523,130 5,953,398,721
Phan 1)6' vao doanh thu trong nam (5,953,398,721) (6,811,898,273)
So dir cuai näm 8,271,523,130 5,953,398,721
16. CAC KHOAN DU PHONG NGHItP VV
16.1. Dr phang phi chwa duvr huong va dy • ',hong bai thwitng
Dv ph,ong bdo hiém goc va nhdn
tai
VND
Dv phong nh,uvrng tai bac) hiem (kW sem tai
bdo
VND
ehong bdo hiem thuan
VND
SO dau ky
Dv phong phi aura chrqc huang 544,878,400,278 (24,106,789,083) 520,771,611,195
Dr phong bi thi.ramg 162,957,710,043 (55,152,046,491) 107,805,663,552
Tang Ong 707,836,110,321 (79,258,835,574) 628,577,274,747
SO cuOi kj,
Dr phong phi chua dugc huong 741,856,809,804 (30,018,677,975) 711,838,131,829
Dr phong bOi thuang 129,147,233,274 (27,415,597,687) 101,731,635,587
Tang Ong 871,004,043,078 (57,434,275,662) 813,569,767,416
26
Cong., ty Co phan Bac, hiem Ngan hang Nang n2hi'ep B09a - DNPNT
TI-1UYET MINI-1 BAO CAO TAI CI-liNFI (-Fir ng,ay 01 Chang 10 ham 2017 d6n nay 31 than 12 nam 2017)
16. CAC KHOAN DV' PFIONG NGHICP VLJ theo)
16.1. Dy phbng phi chtra thryc lutowg va (hr phimg bai thidYng (tip theo)
16.1.1 Dv phong phi
Dy. phong phi boo him gdc va nha'n tai bao hijm
S'j cuai
VND
dju
VND
Sirc khoe va tai nn con ngtrai 587,844,434,356 398,025,013,410
Tai san va thia hai 29,253,286,502 44,576,904,792
Hang hod van chuy& 285,418,995 884,057,954
Hang khong 57,414,858
Xe co giai 105,943,032,640 88,460,719,911
Chay n6 11,663,351,609 6,711,852,144
Than tau va TNDS chi tau 4,973,725,087 4,780,375,841
Trach nhian 741,032,731 296,495,995
Rüi ro tai chinh vã rüi ro tin dung
Thia hai kinh doanh
Yong nghi0 1,152,527,884 1,085,565,373
TOng Ong 741,856,809,804 544,878,400,278
Dt phong phi nhtorng tai bao him (Tai sari tai bao hijin)
cuai kJ) Se; cldu
VND VND
khoe va tai nn con ngt.r6i 633,238 815,932,964
Tai san va thia hai 18,992,393,880 14,371,643,001
Hang hod van chuy& 191,277,008 416,096,259
Hang khong
Xe co gich 1,049,021,625 707,796,093
Chdy n6 6,285,575,276 4,183,497,776
Than tau va TNDS chü tau 2,450,245,091 2,548,863,623
Trdch nhi'an 183,356,620 159,521,758
Rüi ro tai chinh va rui ro tin dung
Thia hai kinh doanh
Nong nghi4) 866,175,237 903,437,609
Tiing cOng 30,018,677,975 24,106,789,083
27
Cong ty C phAn Bao hiii Naan hang Nong nghi0
THUYET MINH BAO CAO CHINH ngdy 01 thang, 10 nani 2017 (16.rinQay 31 than2 12 nam 2017)
16. CAC KHOAN Dli PHONG NGH1CP VI) (tip theo)
16.1. phang phi chwa cluTic huThlg va dy. phting bai thtthng (ti6p theo)
16.1.2 Dv phong bai thwerng
phong bai thtrang bcio hidm gac va nhOn tai boo hidm
B09a - DNPNT
cuJi se, d'du ks,
VND VND Sire khoe vã tai nan con ngubi 50,029,894,237 43,192,923,304 Tai san \fa th* hai 48,770,659,618 71,387,646,624 Hang hoa van chuy6n 125,220,528 1,502,921,270 Hang khong 210,960,920 102,151,890 Xe co giai 21,794,752,778 20,313,016,220 Chay nO 6,387,261,998 6,870,715,003 Than tau va TNDS chit tau 1,661,677,661 17,808,059,794 Trach nh*n 37,358,474 1,621,364,509 Rui ro tai chinh va rüi ro tin dung
Th*hai kinh doanh
N8ng nghi'0 129,447,060 158,911,429
Tiing Ong 129,147,233,274 162,957,710,043
Dy. phong bai thtthng nhuvng tái beio hidm (Tai san tai ha° hidm)
cuJi ks,
VND ddu
VND Sire kh6e va tai nan con ngtroi 59,437 48,955,977 Tai san va thit hai 23,337,472,081 36,110,303,920 Hang hoa van chuy'L 65,070,863 739,974,959 Hang khong
Xe co giai 140,460,357 56,712,260 Chay n8 3,398,426,557 1,800,577,291
Than tau va TNDS chu tau 419,652,176 16,331,744,525
Trach nhi01 3,945,851 9,571,305
Rüi ro tai chinh va rCti ro tin dung
Th*hai kinh doanh
Nang nghi0 50,510,365 54,206,254
'Ding c§ng 27,415,597,687 55,152,046,491
28
Cong ty CO phan Bdo hiern Ngan hdng Nang nglai0 B09a - DNPNT
THUYET MINI-1 BAO CAO TAI CI-IINI-I (Tit. ngdy 01 thang 10 nam 2017 (16n ng.ay 31 tharill, 12 num 2017)
16. CAC KHOAN PHONG NGHICP V1,1 (ti6p theo)
16.1. Dy phbv, phi chic(' dtrov lurang và dy phang bai thiremg (ti6p theo)
16.1.2 Dv phong bji thudeng (t4 theo)
Du phang b6i therng bao g6m:
1. Du phong b6i thuimg cho cac t6'n that chua giai guy& tai thbi dim 31 thang 12 nam 2017 dugc trich lap dip tren Li& tinh ton that cho timg \iv ton that thu6c trach nhiem bao hiem dã dugc th6ng bao hoac yeu cau thanh toan nhung chtra clugc giai quyet tai theti diem 31 thang 12 nam 2017. Khoan du pheng nay dtrgc trich a mire 92,003,967,370 VND tai thoi diem ngay 31 thang 12 atm 2017. Trong do, phan trach nhiem bao hiem c6 th6' thu h6i dugc tir cac c6ng ty nhan tai bao hiern lien quan d6n cac IN ton that neu tren tr&c tinh la 25,655,858,032 VND.
2. Dkr phang b6i thlthng cho cac t6n that dã phat sinh thu6c trach nhi'em bao him nhtmg chtra khi6u.nai ti thoi diem ngay 31 thang 12 nam 2017 dugc troc tinh la vao khoang,37,143,265,904 VND tai theri diem ngay 31 thang 12 nam 2017. Phan du phong boi thtrimg cho cac ton that dä phat sinh trach nhi'ern bao hiem nhung chua khieu nai tang trong nam la 1,759,739,655 VND, dugc ghi nhan vao bao cao ket qua hoat Ong kinh doanh giCia nien O.
16.2. Dv plibng dao d'Ong Ian
So cue.i k-S1
VND
S ddu kJ)
VND
SO du (IL kS, 63,243,475,751 52,818,684,294
S6 trich lap them trong kY 11,794,362,222 10,424,791,457
S6 sir dung trong kS,
SO du cuti 1(3, 75,037,837,973 63,243,475,751
29
Cong ty Co ph'an Bao hiehm Ngan hang N6ng nghi0
TIIUYET MINH BAO CAO TAI CHiNII (Tr ngay 01 thang 10 nam 2017 cle'n ngay 31 thang 12 nam 2017)
17. VON CHU SO 110.1
Van gap cita chit Theing dir van ca
hitu phtin
VND
VND
KY truck:
SO clan kY
380,000,000,000 12,000,000,000
Lgi nhuan thuan trong
Gam trong nam
Trong do: - Trich guy dtt tra bit buoc va guy clan tu• phcit trien - Trich quy khen thwong phfic kri
- Trti cd ttc trong nam
Thtroirg ban di'du hanh
Sti
380,000,000,000 12,000,000,000
KY nay:
dau 380,000,000,000 12,000,000,000
nhu:an thuan trong ky
Tang (giam) trong
Trong do: - Tricia quy du• trit bat buck va quy dazt lit phat trien - Mich quy khen anteing phfic loi
- Trci ca tic trong
- Thicorg ban die'u hanh
Sti cutiikS, 380,000,000,000 12,000,000,000
B09a - DNPNT
Quy dau !Et Ca phiiu quy phat trien
VND VND
Quy cly• Ira bat buac
VND
Loi nhu an sau thue' chug phtin
phoi VND
Tang c(ing
VND
(13,898,400,000) 36,767,680,241 21,473,317,671 120,697,541,376 557,040,139,288
111,148,526,045 111,148,526,045
- 16,365,508,723 5,557,426,302 (88,360,498,241) (66,437,563,216)
16,365,508,723 5,557,426,302 (21,922,935,025)
(21,091,539,084) (21,091,539,084)
(44,210,160,000) (44,210,160,000)
(1,135,864,132) (1,135,864,132)
(13,898,400,000) 53,133,188,964 27,030,743,973 143,485,569,180 601,751,102,117
(13,898,400,000) 53,133,188,964 27,030,743,973 143,485,569,180 601,751,102,117
128,423,588,893 128,423,588,893
- 33,000,000,000 6,421,179,445 (111,758,709,485) (72,337,530,040)
- 33,000,000,000 6,421,179,445 (39,421,179,445)
(26,600,000,000) (26,600,000,000)
(44,210,160,000) (44,210,160,000)
(1,527,370,040) (1,527,370,040)
(13,898,400,000) 86,133,188,964 33,451,923,418 160,150,448,588 657,837,160,970
30
Cong ty C phn Bao hi6m Ngan hang Nong nghi'0 B09a - DNPNT
THUYET MINH BAO CAO TAI CHiNH (Tir ngay 01 thang 10 Liam 2017 an ngay 31 than2 12 nam 2017)
17. VON CHt SO HfrU (tiep theo)
17.1. Chi till vion gop cluz chfi so. hrru
Ngan Hang Nong nghiep vá Phat
Ngay 30 thang 9 nom 2017 Ngery 31 arcing 12 neim 2016 VND VND
trien Nong th6n Viet Nam 195.000.000.000 51.32 195.000.000.000 51.32 T6ng Cong ty Tdi bao hiem Qt.i6c gia Viet Nam 32.000.000.000 8.42 32.000.000.000 8.42 V6n gOp cüa cdc c6 &mg khdc 153.000.000.000 40.26 153.000.000.000 40.26
Tong ding 380.000.000.000 100 380.000.000.000 100
17.2. Cric giao dich v'e vim Vol clic chi se' him va pluin phai Co tfiv
Giai cloan tàichInh chin thing két thfic
ngay 30 Mang 9 nam 2017
VND
Giai doan tai chinh chin thcing thfic
ngay 31 thang 12 mini 2016
VND
Von ta so• him V6n gop dau nam Von Op tang trong nam V6n gop giam trong nam
VOn gOp cad nam
CO tire dã cong 1)6
17.3. Co phiiu
380.000.000.000
380.000.000.000 380.000.000.000
(44.210.160.000) (44.210.160.000)
380.000.000.000
Ngay 30 thcing 9 nein: 2017
Ngay 31 %hang 12 nam 2016
CO phieu clang 14 Oat hanh
CO phieu lid ban ra Ong chang
Co phieu pito thong Co phieu tru ddi
Co phieu quy Co phieu pho thong CO phieu tru di
phitu dang kru Minh Co phieu pho thOng CO phieu tru dai
Gia VND
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
Sd lugng Gith tri
VND
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
Menh gia cO phi6u dang ltru hanh (VND/c6 phiL): 10.000. Gia tri cUa cac cô phiL pho thong da ban ra cOng chimg bao gm menh gia \fa thang dt.r von co phAn.
31
Cong ty C6 philn Bao him Ngan hang Nong ngl*p B09a - DNPNT
THuYET NI1N1-1 BAO CAO TAI CHIN11 (Tr ngay 01 thang 10 nam 2017 ckin nay 31 than2. 12 ndm 2017)
18. DOANH THU PHI BAO H1EM
Ks. nay 4 trig&
VND VND
Phi bao him g6c 337,904,472,123 289,405,927,047
Cac khoan giam trir phi bao hi6m g6c (2,600,934,923) (2,380,876,535)
Phi nhan tai bao him 210,152,792 1,831,607,686
Tang dkr phong phi bao him g6c va nh4n tai bao hi6m (146,940,609,868) (24,590,769,338)
Tiing cOng 188,573,080,124 264,265,888,860
18.1 Doanh thu biio hrjni gac
K.)) nay KS, truck
VND VND
Sirc kh6e va tai Ilan con nguai 234,512,130,901 210,976,035,602
Tai san va th* hai 33,285,781,547 23,189,286,013
Hang hod vd'n chuye'n 1,125,427,492 818,683,141
Hang khong
Xe co, giai 57,236,125,129 47,751,649,460
Chay n6 7,482,247,079 4,064,914,149
Than tau va TNDS chü tau 3,013,511,221 2,515,532,469
Trach nhim 9,363,637 12,178,462
Rüi ro tai chinh va rCji ro tin dung
Th* hai kinh doanh
N6ng nghi0 1,239,885,117 77,647,751
Tiing cOng 337,904,472,123 289,405,927,047
18.2 Doanh thu phi nh'On tcii bao hijm
KS/ nay K.)) fru&
VND VND
Sirc khoe va tai nn con nguari 603,800
Tai san vã th* hai 179,718,435 1,783,519,582
Hang hod vd'n chuy6n (7,964)
Hang khong (242,128) 27,420,284
Xe ccx giai
Chay n6
Than tau Nth TNDS chti tau 35,599,653 18,883,040
Trdch nhim (4,915,204) 1,180,980
RCii ro tai chinh va rui ro tin dung
Th*hai kinh doanh
Ming nghi0 Ping cOng 210,152,792 1,831,607,686
32
Cong ty Ce) phAn Bao him Nan hang Nong nghi'0 B09a - DNPNT
THUYET MINH BAO CAO TAI CHINH (Tir neay 01 thane, 10 nam 2017 cle'n neay 31 thane, 12 nam 2017)
19. PHI NHUONG TA! BAO [HEM
KY nay KS, Inc&
VND VND
Tang phi nhtrong tái bao him 18,580,141,644 15,532,303,461
Tang dkr phong phi nhugng tai bao hie'rn 2,649,410,923 (902,926,277)
Tiing ecing 15,930,730,721 16,435,229,738
19,1 Tong phi nhuvng (di bdo Nem
K)) nay
VND
KS, frit&
VND
Sire kh6e va tai nan con nguai 764,400 107,520,220
Tai san va thie't hai 10,053,051,464 11,205,347,825
Hang hod vOn chuye'n 624,524,716 198,728,660
Hang khong
Xe ca giai 580,591,571 380,404,100
CM), n6 4,813,034,441 2,453,176,241
Than tau va TNDS chi' tau 1,583,239,006 1,174,579,409
Trach nhie'm Rüi ro tai chinh va rcii ro tin citing
Thiel hal kinh doanh N6ng nghip 924,936,046 12,547,006
TOng cOng 18,580,141,644 15,532,303,461
20. HOA HONG NHVONG TAI BA() HIEM
KS, nay KS, truac
VND VND
Hoa hOng nhugng tai bao him 3,496,585,860 4,063,905,449
Hoar' hoa h6ng, giam hoa hOng
TOng cOng 3,496,585,860 4,063,905,449
33
Cong ty Co phAn Bao him Ngan hang Nong ng,hiO B09a - DNPNT
muYET MINH BAO CAO TA! CH1N1-1 (Tr nay 01 than 10 ndm 2017 d6n ngdy 31 than 12 nam 2017)
20. HOA HONG NHUVNG TAI B..k0 HIEN' (ti6p theo)
floa hang nincang bao bao gain:
KS) nay
VND
Kji fru&
VND
Sire kh6e va tai nn con ngtreri 16,850,260 16,672,459
Tai san va thi6t hi 1,981,973,242 2,858,888,150
Hang hod vdn chuy6n 203,438,248 88,024,913
Hang khong
Xe ca gi6i (338,943,833) 144,555,901
Chdy n6 1,234,499,475 694,058,238
Than tau va TNDS chit tau 361,931,134 237,414,385
Trach nhi6rn (5,058,504) 13,154,922
Rüi ro tai chinh va rüi ro tin ding
Thi6t hai kinh doanh 142,230
Nong nghi6p 41,895,838 10,994,251
Tang Ong 3,496,585,860 4,063,905,449
21. TONG CHI BOI THUtiNG 13;i0 HIEM
T6ng chi b6i thtr?mg g6c va b6i thtremg nhdn tai
- Chi bai thwerng bao hilm gac
- Chi bai thuang nhan tai bcio him
Cdc khoan giam trir (Thu doi ngtrai thir ba b6i hoan, thu hang da xir 1$, bOi thuang 100%)
Thu b6i thtrang nhtrang tdi bao him Tang dkr phong b6i thtretng bao him g6c va nhdn tdi bao hi6rn Tang (iv phang b6i thlrong nhupg tái bao him
Tang chi bai thuirng bao him
KS) nay
VND
101,740,583,631
100,716,653,217
1,023,930,414
776,593,797
10,315,766,894
(11,401,222,473)
(651,970,016)
79,898,970,483
KS) tritac
VND
73,912,666,818
73,038,425,085
874,241,733
416,254,895
998,196,523
10,502,624,441
4,404,930,787
78,595,909,054
34
Cong. ty C phtin Bao him Ngan hang Nong nghi"0 B09a - DNPNT
THUYET BAO CAO TAI CI-liN1-1 (Tit nay 01 than 10 num 2017 dn ngay 31 thanu 12 nam 2017)
21.1 Chi phi boi thlthng btio hie'm gic
KY nay
VND
Kj> tricac
VND
Süc khoe va tai rip con ngtrbi 59,666,299,564 49,139,984,506
Tai san va thiet hai 4,494,091,126 1,841,627,846
Hang hod van chuyen
Hang khong
Xe ca giai 26,621,923,448 21,663,149,679
Chdy nO 88,929,109
Than tau va TNDS chü tau 9,845,409,970 393,663,054
Trach nhiern
RUi ro tai chinh va rüi ro tin dung
Thiet hai kinh doanh
Ming nghiep
Tang cOng 100,716,653,217 73,038,425,085
21. TONG CHI BOI THU'ONG BAO HIEM (tip theo)
21.2 Chi bii thweing nhtin tái biio hum
Sire Ichoe va tai nn con ngtroi
KY nay
VND
KY truck
VND
Tai san va thiet hai 709,978,287 818,407,508
Hang hod van chuyen 3,086,931
Hang khong 257,414,401 7,428,629
Xe ca gioi
Chdy n6' 102,357,743
Than tau va TNDS cha tau (48,906,948) 48,263,341
Trdch nhiern 142,255
Rui ro tai chinh va riii ro tin dting
Thiel hai kinh doanh
Nong nghi'ep
Tong cOng 1,023,930,414 874,241,733
35
Cong ty Co phAn Bao him Ngan hang Nona- nghi0 B09a - DNPNT
THUYET MINIl BAO CAO TAI CHINH (Ur ngay 01 thang 10 nam 2017 cn ngity 31 thang 12 nilm 2017)
21.3 Thu bbi thwowg nhu'vng bao Win
KS, nay
VND
KS, int.&
VND
Sire khoe va tai nn con ngtrbi 18,423,902 364,517,256
Tai san va thiet hi 793,918,321 255,199,619 Hang hod van chuy'en 57,387,733
Hang kh6ng
Xecogiâi 36,966,197 112,448,562
Chdy n6 80,368,250
Than tau va TNDS cha tau 9,386,090,224 208,643,353
Trach nhiem
Rüi ro tai chinh va rid ro tin dung
Thiet hai kinh doanh
Meng nghiep
T6ng cOng 10,315,766,894 998,196,523
22. CHI PH i KHAC HOAT DONG KINH DOANH BAO HIEM
KSJ nay K.)) trulac
VND VND
Chi hoa h6ng bao him 21,088,167,914 40,781,258,549
Chi khdc hog dOng kinh doanh bao him 37,499,962,171 30,810,124,664
Chi giam dinh tan that 714,399,272 680,373,497
Chi dao tgo dqi 1j, 20,751,436,918 17,041,127,719
Chi danh gia rid ro cña di tugng bao hkm 67,436,174
Chi di' phong On chi rid ro tan thth 15,000,000 271,853,448
Chi trich nap cac qu:y- Phong chay chaa chay, BOo hiim xe co. gial
2,620,493,086 2,540,333,208
Chi khac 13,331,196,721 10,276,436,792
Ping Ong 58,588,130,085 71,591,383,213
Chi khdc bao g6m cac khoan chi phi lien quan toi hog Ong khai thdc bao hi*ern nhtr: chi phi tip khach, chi khen thuang di 1, chi he) trcr dai
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Ong Dao Duy, Trung Pho Phong Ke toan Tai chinh
Ong Pham Minh Tri Truang Phong Ke toan Tai chinh
hi Tinh Tong Gam do
Ha NOi Ngay 22 thang 01 nam 2018
Gong, ty Co phan Bao hiem Ngan hang Nong nghiep B09a - DNPNT
THUYET BAO CAO TA! CI-liNH (Tir ngay 01 thang 10 nam 2017 dL ngay 31 thang 12 nani 2017)
23. DOANH THU HOAT DONG TAI CII1NH
KS) nay
VND
Kj; tilt&
VND
Lai chenh kch tS, aid 12,688,981 100,650,423
Thu lai tin gri có kSi hdn 21,670,380,291 17,821,463,856
Thu lai tin gCri khong 39,982,318 44,568,150
T4ng Ong 21,723,051,590 17,966,682,429
24. CHI PH! HOdNT DOG TAI CHiNH
KS) nay KS) triroc
VND VND
chenh 1ch tS, gid 38,746 75,863,380
Chi thu ttic phi ngan hang 7,195,000 2,600,000
Ting ci)ng 7,233,746 78,463,380
25. CHI PH! QUAN DOANH NGHItP
KS, nay KS, truac
VND VND
Chi phi nhan vier' 24,329,838,444 42,735,720,406
Chi phi vat lieu 2,975,397,295 2,160,820,412
Chi phi d clang van phong 971,890,039 675,887,636
Chi phi khau hao TSCD 1,934,307,353 1,817,731,733
Thue, phi va 1 phi 3,912,658,704 3,366,201,837
Chi phi dich vu mua ngoai 12,248,947,128 10,346,929,584
Chi phi dkr phOng nor phai thu kh6 del 499,606,777 573,042,968
Chi phi bang tin khac 32,201,724,097 27,983,632,784
Ti;ng Ong 79,074,369,837 89,659,967 360
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