KP -

Cling ty Co phan Bao hi&n Ngfin hang Yong nghi0

Bao cao tai chinh cho nam k6t thuc ngdy 31 thang 12 nam 2015

Cling ty CO phAn Bao him Ngfin hang Ming nghi0 Thong tin ye COng ty

GiAy Rhep kinh doanh bac) hiem 38/GPDC4/KDBH ngay 7 thang 1 nam 2015

GiAy phep kinh doanh bac, him do B6 Tai chinh c'Ap,,c6 hieu ltrc tir ngay kji va dã dupe dieu chinh nhi'eu lan, Ian diet' chinh gan day nhat la Giay phep dieu chinh s6 38/GPDC4/KDBH ngay 7 thing 1 nam 2015.

Hi dtmg Quin tri Ong Dinh Viet Dong Ba Hoang Thi,Tinh Ong D4'ng The Vinh Ong Ph?rn DCrc TuAn Ong Le Hong Quan Ong Duung Van Thanh

ChU tich Pho Chu tich Thanh vier' Thanh vien (mien nhiem ngay 12/10/2015) Thanh vien (b6 nhiem ngay 12/1 0/2015) Thanh vien

Ban Kiern sok

Ban Tong Giam doe

Ngtroi dti di'01

Ong Mai Khanh Chung Ba Luu Thi Viet Hoa Ba To Thi Plurong Loan Ong Nguyen Ng9c Kien

BA Hoang Thi Tinh Ong D.6 Minh Hoang Ong Quach Id Khang Ong Mai Sinh Ong Nguyen Tien Hai

BA Hoang Thi Tinh

Tracing ban Thanh vien Thanh vien (mien nhiem ngay 16/04/2015) Thanh vien (b6 nhiem ngay 16/04/2015)

Tang Giam Dc Pho Tong Giam doc Pho Tong Giam doe Pho Tong Giam doc Pho Tang Gam doe

T6ng Giam dac

Irii SO' clang k)", Tang 6, T6a nha Chung cu. 2911, Dirong Hoang Dao Tin Phisong Trung Floa, Qu4sn Cau Giay Ha Ni, Viet Nam

Cling ty kie'm toan C6ng ty TNHH KPMG Vi'et Nam

1

Ti ngay lap bao cdo nay, Ban Tang Giam (lac Cong ty da phe duyat Oat hanh bao cao tai chinh dinh &Om

hi Tinh Tdng Gioni (Mc

Ha Ni, Ngay 23 thang 3 nam 2016

x Cong ty Co phan Bao inem Ngfin hang Ming nghitTh Bao cao ciia Ban T6ng Giam cl6c

Ban Tang Giam dac C6ng ty Ca phAn Bao hiam Ngan hang Nfing nghiap ("Cong ty") trinh bay M.° cdo nay va bao cao tai chinh dinh kern dm Cong ty cho nam ket thilc ngay 31 thang 12 rain 2015.

Ban Tang Giam dc chiu trach nhiam lap va trinh bay trung thvc va h9p 1j, bao cao tai chinh theo cac Chuan inkrc Ke toan Viet Nam, Che d6 Ke, toan Doanh nghiap Viat Nam áp ding cho cac doanh nghiap noi chung ban hanh theo Thong tu• so 200/2014/TT-BTC ngay 22 thang 12 nam 2014, va AI) ding cho cac doanh nghiap bao hiem noi Hang ban hanh theo Thong tu so 232/2012/TT—BTC ngay 28 thang 12 nam 2012 do B6 Tai chinh ban hanh ve hu•ong dan ke toan áp dking doi vâi doanh nghiep bao hiem phi nhan th9, doanh nghiap tai bao hiem va chi nhanh doanh nghiap bao hiem phi nhan th9 nu& ngoai va cac quy dinh phap 1/ c6 lien quan den viac lap va trinh bay bao cao tai chinh. Theo kien dm Ban Tong Gam doe C6ng ty:

(a) bao cao tai chinh duvc trinh bay tr trang 5 dan trang 47 dã phan anh trung thgc \id hop lY tinh hinh tai chinh cüa Cong ty tai ngay 31 thang 12 nam 2015, ket qua hoat Ong kinh doanh \fa luu chuyen tien tê cüa Cong ty cho nam ket thuc ding ngay, phii h9p vói Chuan mtrc Ke toan Viat Nam, Che d6 Ke toan Doanh nghiep Viet Nam áp dking cho cac doanh nghi'ep noi chung ban hanh theo Thong Ur sO 200/2014/TT-BTC ngay 22 thang 12 nam 2014, va áp dpng cho cac doanh nghiap bao hiem noi rieng ban hanh ,theo Thong tis,s6 232/2012/TT-BTC ngay 28 thang 12 nam 2012 do 136 Tai chinh ban hanh ve hisong dan ke toan áp citing doi voi doanh nghiap bao hiem phi nhan th9, doanh nghiap tai bao hiem va chi nhanh doanh nghiep bao hiem phi nhan th9 nuot ngoai va cac quy dinh phap 1/ c6 lien quan den viac lap va trinh bay bao cao tai chinh; va

(b) tai, ngay lap bac, cao nay, khong c(51 do gi a Ban Tang Giam dac cho rAng Cong ty se khOn$..), the thanh toan cac khoan no• phai tra khi den hp.

2

KPMG Limited 46th Floor, Keangnam Hanoi Landmark Tower, 72-Storey Building, Telephone +84 (4) 3946 1600 Plot E6, Pham Hung Street, Cau Giay New Urban Area, Fax +84 (4) 3946 1601 Me Tri Ward, South Tu Liem District, Hanoi City Internet www.kpmg.com.vn The Socialist Republic of Vietnam

BAO CAO KAM TOAN DOC LAP

Kinh giri cac CO &mg Ging ty Co phan Bao hien) Ngin hang Ming nghi0

Chtang toi dã kiem toan bap cao tai chinh dinh kern dm Cong ty C6 phan Bao him Ngan hang Nang nghi8p ("Cong ty"), bao g6m bang can d6i kê toan tai ngay 31 thang,12 nam 2015, bao cao ket qua hoat dOng kinh doanh, bao cao h.ru chuyen tien te lien quan cho nam ket thdc ding ngay va cac thuyet minh kern theo dtrgc Ban T6ng Giam d6c Cong ty phe duyet phat hanh ngay 23 thang 3 nAm 2015, duce trinh bay tr trang 5 den trang 47.

Trach nh18m cilia Ban Tiing Giam dc

Ban T6ng Giam dc COng ty chju trach nhi'em lap va trinh bay trung thtrc va hqp 12 bao cao tai chinh nay theo cac Chuan mtrc Ke toan Viet Nam, Ch e dOK toan Doanh nghiep Viet Nam, Thong ttr so 232/2012/TT—BTC ngdy 28 thang 12 nam 2012 do BO Tai chinh ban hanh ye htrong din Ice toan áp citing d6i voi doanh nghiep bao hiem phi nhan th9, doanh nghiep tai bao hiem va chi nhanh doanh nghi'ep bao hiem phi nhan th9 nu& ngoai va cac,quy dinh phap 12 c6 lien quan den viec lap \fa trinh bay bao cao tai chinh, vá chiu trach nhiem ve kiem soat nOi 13.0 ma Ban Tong Giam doc xac dinh la can thiet a darn bao vi8c lap bao cao tai chinh khong c6 sai sot trgng yeu do gian lan hay nham lan.

Trach nhi0i ctia kiêm toan vien

Trach nhi8rn cilia chung toi la dtra ra 9 kien ve bao cao tai chinh nay Oa tren ket,qua kiem toan cilia chnng toi. Chnng toi dä thtrc hien cong viec kiem toan theo cac Chuan mtrc,Kiem toan Viet Nam. Cac chuan mtrc nay yeu cau chung t6i tan thu chuan 'we va cac quy dinh ve,dao due nghe nghiep va lap ke hoach va thtyc hi'en cuOc kiem toan de dat dirge skr dam bao hgp 1/ ve viesc lieu bac, cao tai chinh c6 con sai sot tr9ng yeu hay khong.

Cong,vi'ec kiem toan bao gm vi8c thtic hi'en cac thu ttic nham thu thap cac bang chUng kiem toan ve cac so .lieu va cac thuyet minh trong bao cao tai chinh. Cac thU tin e duct ltra ch9n dtra tren xet doan cUa kiem toan vien, bao gôrn danh gia rUi ro c6 sai sot trgng yeu trong bao cao tai chinh do gian lan hoc nham Ian. Khi thtrc hien cac danh gia rUi ro nay, kiem toan vien xem xet kiem soat nOi bOcüa dart vi lien quan tói viec lap va trinh bay bdo cao tai chinh trung thtrc va hgp 1/ nham thiet ke cac thu tide kiem toan pita hqp vói tinh hinh thtrc te, tuy nhien khong nhAm lupe dich dtra ra / kin ve hieu qua oh kiem soat nOi bet cila dun vi. Cong viec kiem toan cling bao gôm viec danh giatinh thich hgp cilia cac chinh saeh ke toan &lye at) citing va tinh hgp 12 dm cac trot tinh ke toan dm ban giant doc, aing nhtr danh gia viec trinh bay tong the bao cao tai chinh.

Chung t6i tin rang cac bang chi:mg kiem toan ma chimg tOi thu dtxgc la day du va thich hgp lam co. só • cho 9 kien kiem toan cilia chnng toi.

KPMG Limited, a Vietnamese limited liability company and a member 3

firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (KPMG International'), a Swiss entity.

Dang k Hanh nghO Kiem o 0306-2013-007-1 Ph6 rdng Giain clac

Ha Ni, ngay 23 thang 3 ndm 2016

K PMG

"i7 kin ctia kiem toan vien

Theo kin cila chung toi, bao cao tai chinh, dã phan anh trung tht..rc NIA h9p 1, tren cac khia cdnh tr9ng you, tinh hinh tai chinh cüa Cong ty CO phan Bao hiem,Ngan hang Ming nghiOp tdi ngay 31 thang 12 nam 2015, ket qua hoot d'Ong kinh doanh \fa luu chuyen tien té cho nam ket thuc ciing ngay, phn hgp v6i cac Chuan mgc KO toan Viet Nam, Che dO Ke toan Doanh nghiOp Viet Nam, Thong tu so 232/2012/TT—BTC ngay 28 thang 12 nam 2012 do BO Tai chinh ban hanh •%/s huang clan kê toan áp dting d6i v6i doanh nghiep bao hiem phi nhan th9, doanh nghiep tai bao hiOm va chi nhanh doanh nghiep bao hiem phi nhan th9 nu& ngoai va cac quy dinh phap lY c6 lien quail den viec ldp va trinh bay bao cao tai chinh.

Cong ty TNHH KPMG Viet Nam Bao cao kiêm toan s6: 16-02-009

Nguy& Minh Hie( u Gidy chirng nhdn Dang k2 Hanh nghO Kie'm toan s6 1572-2013-007-1

4

Ging ty Co ,phAn Bao him Ngfin hang Ming nghi0 Bang can doi kt toan tai ngay 31 thing 12 am 2015

Mau B01 — DNPNT

TAI SAN

Ma so

Thuyect minh

31/12/2015 VNI)

31/12/2014 VND

(Oat' lo3i4i)

A TA! SAN NGAN HAN 100 918.658.283.520 1.009.764.485.637

I Tien va cac khoin twang throng tien 110 5 82.764.644.878 178.685.410.954 1 Tien 111 44.764.644.878 50.185.410.954 2 Cac khoan thong &rang ti& 112 38.000.000.000 128.500.000.000

II Cac khan clAtt ttr tai chinh ngin h3n 120 6 633.725.291.700 589.500.000.000 1 Dati tu• nam gal. den ngay dao han 1 73 633.725.291.700 589.500.000.000

III Cac khoan phai thu ngn han 130 66.385.217.925 122.421.771.622 1 Phai thu cüa khach hang 131 7 51.063.378.504 105.127.553.463

1.1 Phai thu ye hop cljng bao hihn 131.1 29.530.802.265 85.745.126.129 1.2 Phai thu khac càa khach hang 131.2 21.532.576.239 19.382.427.334 2 Tra truck cho ngubi ban 132 791.759.309 1.796.662.118 4 Phai thu ngan han 136 8 19.219.199.012 19.781.788.125 5 Dv phong phai thu ngan han khó doi 137 9 (4.689.118.900) (4.284.232.084)

IV Hang ton kho 140 1.638.542.877 1.492.794.996 1 Hang ton kho 141 1.638.542.877 1.492.794.996

Tai san ngii h#n khac 150 70.511.764.836 57.369.820.085 Chi phi tra ngan han 151 10 68.513.084.331 55.012.500.606

1. 1 Chi phi hoa hong chita phan bo 151.1 68.513.084.331 55.012.500.606 Tai san ngan han khac 155 1.998.680.505 2.357.319.479

VIII TM' salt tai ban hiem 190 18 63.632.821.304 60.294.687.980 I Dv phong phi 111111.9.11g tai bac) hi6m 191 26.222.178.235 28.504.275.547 2 Dv phong b6i thithrig nhtrong tai

bao hiem 192 37.410.643.069 31.790.412.433

Ccic thujidt minh dinh kern là bO pkin hop thanh bao coo tai chinh nay 5

Ciing ty Co ,phAn BA° him Ngfin hang Ming nghib Mau B01 — DNPNT Bang can doi kê toan tii ngay 31 thing 12 nam 2015 (tiep theo)

Ma so

200

Thuytt minh

31/12/2015 VND

374.754.785.374

31/12/2014 VND

135.504.071.962

210 11 6.240.968.670 6.243.968.670 216 6.240.968.670 6.243.968.670

216.1 6.000.000.000 6.000.000.000 216.2 240.968.670 243.968.670

220 134.508.815.821 124.417.470.480 221 12 72.721.598.562 77.173.569.673 222 103.676.959.945 100.843.714.490 223 (30.955.361.383) (23.670.144.817) 227 13 61.787.217.259 47.243.900.807 228 63.938.089.433 48.688.273.070 229 (2.150.872.174) (1.444.372.263)

250 14 228.000.058.302 58.302 255 228.000.058.302 58.302

260 6.004.942.581 4.842.574.510 261 6.004.942.581 4.842.574.510

270 1.293.413.068.894 1.145.268.557.599

B TAI SAN DAI HAN

I Cac khoan phai thu dai hqn 1 Phai thu dài han khac

1.1 Kj; qui; ban hiem 1.2 Phai thu dai han khck

IT Tai sin c6 dinh 1 Ili sari c6 dinh hilu hinh

- Nguyen gia , - GO tri hao mon 1u9 ke

3 Ili san eci dinh vo hinh - Nguyen gici - GO tri hao mon lujj k'd

✓ Cac khoan clAu tu tai chinh dai h4n 1 DAu tir nam gill den ngay oda° hp

VI 'raj san dni hkin klnic 1 Chi phi tra trir6.c

TONG ONG TAI SAN

Cac ihtOt minh dinh kem là bó phan hQp thanh bao cao iOi chhih nay 6

Cemg ty C phAn BA° him Ngfin hang Ming nghii;1) Milli B01 — DNPNT Bang can di ké toin ti ngay 31 tilling 12 nam 2015 (tiep theo)

NGUON VON

Ma se)

Thtly6.1 minh

31/12/2015 VND

31/12/2014 VND

A NQ PHAI TRA 300 736.372.929.606 613.637.703.436

1 Ny ngan hkin 310 734.560.455.657 611.165.506.735 1 Phai tra cho ngueyi ban , 311 15 47.407.501.311 64.163.684.614

1.1 Phai Ira ye hop clang bao hiêm 311.1 47.104.339.798 62.110.489.748 1.2 Phai tra khac cho ngarai ban 311.2 303.161.513 2.053.194.866 3 Thu6 va cac khoan phai nOp Nhñ na6c 313 16 8.696.808.168 18.097.129.806 4 Phai tra' nguoi lao dOng 314 57.932.348.237 30.678.143.007 8 Doanh thu hoa hOng chua dupe huong 318.1 6.811.898.273 7.477.056.629 8 Phai tra ngan han khac 319 17 7.989.623.249 5.956.961.806 10 Quy khen thtrang, ph& lgi 322 30.916.283.827 23.474.275.339 13 Du phong ngh4 vii 329 18 574.805.992.592 461.318.255.534

13.1 Dv phong phi bac, hiem geic va nha'n tái bao hi'dm 329.1 411.527.688.580 327.341.026.315

13.2 Dy. ',hong bai thwerng bao hi'dm gac va nkin tai bag hlim 329.2 110.459.619.718 88.871.828.566

13.3 DI,r phong dao &Ong 16n 329.3 52.818.684.294 45.105.400.653

II. Nodàihn 330 1.812.473.949 2.472.196.701 1 Phai tra dai han khac 337 5.000.000 5.000.000 8 Doanh thu chua tht,rc hiên 338 1.807.473.949 2.467.196.701

B VON CHU SO 1-111U 400 557.040.139.288 531.630.854.163 V6n chit so. hav 410 19 557.040.139.288 531.630.854.163

1 Von Tau ti.r cüa chu so. hiru 411 380.000.000.000 380.000.000.000 2 ThOng du von c6 phan 412 12.000.000.000 12.000.000.000 4 Co phiseu quy 414 (13.898.400.000) (13.898.400.000) 3 Quy dau tu. Oat trien 417 36.767.680.241 19.482.301.134 4 Quydr tra bAt buOc 419 21.473.317.671 17.381.940.490 5 Lgi nhuan sau thu6 chua phan phOi 421 120.697.541.376 116.665.012.539

TONG CONG NGUON VON 440 1.293.413.068.894 1.145.268.557.599

Cac thuyit minh dinh kern la b0 pkin hop thanh bao cao tai chinh nay 7

Ngay 23 thang 3 nam 2016

Nguoi lap Ngubi soat xet

Dao Duy Trung Thong Ki loan Tai chinh

Pham Minh Tri Trithng Thong Ke Nan

Tai chinh

4)44v - Thi Tinh

Tong Giarn cloc

Cong ty Co phn Bao him Ngfin hang Ming nghib Nati B01 — DNPNT Bang can dôi ke toan ti ngay 31 thang 12 nam 2015 (tiep theo)

CAC CHI TIEU NGOAI BANG CAN DO! Kt TOAN 31/12/2015 31/12/2014

VND VND

1. Hop d6ng bac) him g6c chin Oat sinh trach nhiem

49.152.621.817 24.178.274.128 2. Ngoai t cac loai

998,26 831,28

Cac thttye5t minh clinh kern là 1)(5 phan hop thanh bao cao Uzi chinh nay 8

Ngay 23 thang 3 nam 2016

Nguoi lip Nguoi sok xet

Dao Duy Trung Phong Ké tocin Tai chinh

Pharn Minh Tri Triton Phong Kê wan

Ted chinh

g Thi Tinh Tdng Giam clac

Ong ty CO phAn Bao hiem Ngan hang lymg nghib

Mau 1302 — DNPNT Bao cao ket qua hot Ong kinh doanh tong hop cho nam kêt thtic ngay 31 thang 12 nam 2015

Chi tieu Ma so

2015 VND

2014 VND

1. Doanh thu thuAn hog &Ong kinh doanh bao hiem 10 699.409.449.505 552.290.468.736 2. Doanh thu boat dOng tai chinh 12 47.524.269.244 43.199.471.926 3. Thu nhap khac 13 335.787.675 690.584.850 4. Tong chi phi hog dOng kinh doanh bao hiern 20 (385.075.237.427) (253.537.339.465) 5. (Chi phi)/thu nh4p hoat dOng tai chinh 22 (64.834.352) 5.196.694.545 6. Chi phi quail 1/ doanh nghiep 23 (256.952.134.672) (199.764.282.486) 7. Chi phi khac 24 (95.487.072) (139.314.949)

7. long kyi nhui;in ke toan trtrov thue 50 105.081.812.901 147.936.283.157

S. Chi phi thu 6 TNDN hie:n hanh 51 (23.254.269.288) (32.700.422.447)

11. IAA nit* sati thue thu 11114 chianti fighiep 60 81.827.543.613 115.235.860.710

Lai ca ban tren cô phiCu 70 1.903 3.128

Ccic thuyit niinh clinh kern la 1,0 ph On hop thanh bao cao tai chinh nay 9

Cong ty Ca phAn Bao hiem Ngfin hang Ming nghiep 13do cao ket qua hov.t dng kinh doanh theo hot de$,ng cho nam ket thtic ngay 31 thang 12 nam 2015

Milu B02 — DNPNT

Chi tieu Ma Thuyet so minh

2015 VNI)

2014 VND

1. Doanh thu phi bao hiem 01 20 740.616.376.286 601.450.359.924

- Phi bao hijm gdc 01.1 784.451.781.752 632. 693.721. 139 - Phi nhcin tai ban hie2m 01.2 40.351.256.799 24.201.827.894 - Tang dy• ',hong phi bao hi'dm gijc va

nhg'n tai bao hiem 01.3 18 (84. 186.662. 265) (55.445. 189. 109)

2. Phi nhuvng tai bao hiem 02 21 (55.756.771.537) (56.827.143.561)

- Tong phi nhugng tai bat) hidm 02.1 (53.474.674. 225) (57.640.600.771) - (Tang)/giant du. phong phi nhugng tai

b ao hie'm 02.2 18 (2.282.097.312) 813.457.210

3. Doanh thu phi bao him thuan 03 684.859.604.749 544.623.216.363

4. Hoa h6ng nhuvng tái bao him va doanh thu khac hog d'Ong kinh doanh bao hiem 04 14.549.844.756 7.667.252.373

- 1-loa hong nhugng tai bay hiem 04.1 14.536.644.756 7.667.252.373 - Doanh thu khac hogt dOng kinh

doanh bet° hiem 04.2 13.200.000

5. Doanh thu thuan ho4t dOng kinh doanh bao hiem

10 699.409.449.505 552.290.468.736

6. Chi b6i thueyng 11 (189.170.271.332) (184.506.842.849) - TOng chi boi thicang I 1.1 22 (193.382.869.952) (199.024.473.088) - Cetc khocin giam frit' (Thu cloi ngtfoi thô.

ba bai hoan, thu hang dc7xic 135 bdi thithng 100%) 11.2 4.212.598.620 14.517.630.239

7. Thu b6i thuemg nhuvng tai bac) hi6'm 12 23 10.029.755.069 37.486.266.560 8. (Tang)/giam dtt phong b6i throng bac)

hi&n goc va nhlan tai bao hi'e'm 13 18 (21.587.791.152) 43.978.005.715 9. Tang/(giam) dkr phong boi thuoTig

nhuvng tai bao him 14 18 5.620.230.636 (44.677.010.124)

10. T6ng chi bi tinarng bao hi'em 15 (195.108.076.779) (147.719.580.698)

11. Tang dv phong dao Ong 1611 16 18 (7.713.283.641) (5.992.549.483) 12. Chi phi khac hog de)ng kinh doanh bão

hie'rn 17 24 (182.253.877.007) (99.825.209.284) - Chi hoa hong beteg hie'm 17.1 (123.669.824.340) (55.466.495.243) - Chi phi khac hogt d'Ong kinh doanh bao

hiem 17.2 (58.584.052.667) (44.358.714.041)

13. TOng chi phi hot Ong kin!) cioanli

bao hiem 18 (385.075.237.427) (253.537.339.465)

14. Lqi nhu4n gp ho#t dOng kinh (loanh

bao hiêm 19 314.334.212.078 298.753.129.271

Ccic thuy6it minh clitth A,i, 1111)0 ph(in kip thimh biro (Air) tc.ti chinh lic‘ty 10

oang Thi Tinh Tong Giam cloc

Ong ty Co phan Bao hiêm Ngfin hang Ming nghib

MAu 802 — DNPNT BA° ea() ket qua ho#t dOng kinh doanh theo ho#t,d(ing eho nam ket thiic ngay 31 than 12 nam 2015 (tiep theo)

Chi tieu Ma Thuyi4 so tninh

2015 VND

2014 TN1)

15. Doanh thu hoat dOng tai chinh 23 25 47.524.269.244 43.199.471.926 16. (Chi phi)/thu nhap hog Ong tai chinh 24 26 (64.834.352) 5.196.694.545

17. LVi nhuan hoat Ong tài chinh 25 47.459.434.892 48.396.166.471

18. Chi phi quail 1/ doanh nghi0 26 27 (256.952.134.672) (199.764.282.486)

19. Lcri nhu4n thuAn tir ho#t di:mg kinh doanh 30 104.841.512.298 147.385.013.256

20. Thu nhap khac 31 335.787.675 690.584.850 21. Chi phi khac 32 (95.487.072) (139.314.949)

22. Loti nhulAn khac 40 240.300.603 551.269.901

23. Tong nhuan kC wan truot thue 50 105.081.812.901 147.936.283.157

24. Chi phi time "INDN hi(m hanh 51 28 (23.254.269.288) (32.700.422.447)

26. Loi nhu4n sau tha' thu nh4p 60 doanh nghi0 81.827.543.613 115.235.860.710

30. Lai co ban tren c phi6u 70 29 1.903 3.128

Ngay 23 thang 3 nam 2016

Nizu*i lap Ngirei sok xet

A(/‘ Pham Minh Tri

Trtrang Phc3ng ICA loan Tai chinh

111,- 74/

Dao Duy Trung Phong K'd wan Tai chinh

Cac thuyit minh dinh kern la 10 phOn hqp thanh bao cao tai chinh nay 11

Cling ty Ce; phAn pao him Ngfin hang Ming nghib Mu 1103 — DNPNT Bao cao liru chuy'en den t cho nam ket thtic ngay 31 thang 12 nam 2015

I— Ltru chuyen tin tir 1100 dng kinh doanh 1. Tien tir cac khoan ny phi va hoa hong 2. Tien thu ttr cac khoan thu duvc giam chi 3. Ti& thu tir cac hoat dOng kinh doanh khac 4. Tra tiên boi thuong bao hi6m 5. Tra ti'en hoa hong va cac khoan ng khac cüa

kinh doanh bao hiern 6. Tra ti& cho ngubi ban, ngtroi cung cap dich vii 7. Tra ti& cho can b4), cong nhan vien 8. Tra ti611 nOp thue va cac khoan ngNha nuot 9. Tien tra cho cac khoan phai tra khac 10.Tien img truck cho ngubi ban vã tam img cho

can bO ding nhan vien

Ltru chuyen tien thuan tir hokit dOng sin xuAt kinh doanh

11— Ltru chuyen tin tir hotit Ming dAu ttr 1. Tien thu tr dAu van ti6sn gCri c6 ki lim 2. Tien thu lai clau tu• 3. Tien chi cho dau tu• vao tien gcri c6 ki han 5. Ti6'n chi d6 mua sam tai san cO dinh

Lau chuyen lien thuAn tir ho4t d§ng dAu hr

Ma A

SO

2015 VND

2014 'VND

(phan 10010)

02 808.191.087.663 625.900.407.332 03 22.990.273.023 9.852.460.574 04 1.238.905.156.436 655.305.846.237 05 (177.599.710.544) (160.763.930.499)

06 (180.176.239.467) (135.130.878.971) 07 (100.181.567.255) (81.052.946.843) 08 (99.779.835.801) (102.610.115.173) 09 (55.773.970.087) (41.537.744.030) 10 (1.278.035.562.109) (822.614.224.637)

11 (59.403.059.350) (51.853.800.984)

20 119.136.572.509 (104.504.926.994)

21 98.500.000.000 12.549.274.581 22 45.126.254.933 28.854.305.723 23 (296.725.291.700) (153.963.482.390) 25 (18.083.061.818) (19.890.287.308)

30 (171.182.098.585) (132.450.189.394)

Cac thuyit minh clinh kern ler b0 pkin h9p thanh bao cao tai chinh nay 12

Ngay 23 thang 3 nam 2016

Ngt.rei 14p Ngtroi soat xet

Dao Duy Trung Phong Ke loan Tài chinh

Ph4rn Minh Tri Tricang Phong Kê loan

Tai chinh

g Thi Tinh Tang Giam ()lac

Cling ty Co phan Bao him Ngan hang Ming nghiep Mu B03 — DNPNT Bao cao ltru chuyen tien te cho nam ket thtic ngay 31 thang 12 nam 2015 (tip theo)

III — Ltru chuyen tin tir ho#t clOng tai chInh 3. Ti& 1i cia tra cho cac nha dâu tu

LLIU chuyen tie!' thuAn tir hot dOng tai chinh

chuyen tien thuan trong Ham

Tien va tuvng diro.ng tien (Ian nam

Tien vã ttrung throng Wen cuoi nam (Thuyk minh 5)

Ma so

36

2015 VND

(43.875.240.000)

2014 NiND

°man 104; 140

(37.377.500.000)

40 (43.875.240.000) (37.377.500.000)

5() (95.920.766.076) (274.332.616.388)

60 178.685.410.954 453.018.018.342

70 82.764.644.878 178.685.410.954

Ccic thuye't niinh clinh kem la 1)(5 phan hop thanh bao cao tai chinh nay 13

Ong ,ty phAn Bao hie'm Ngfin hang Nang nghib Mau 1309 — DNPNT Thuyet minh bao cao tai chinh cho näm ket thin ngay 31 than 12 niim 2015

1. Dun vi bao

Cong ty C6 /ALI Bao him Ngan hang Nong nghiep ("Cong ty") la mat cong ty c6 phAn dircyc thanh lap tai Viet Nam theo Giay phep Thanh lap va Hog clang so 38GP/KDBH ngay 18 thang 10 Wain 2006 do Ba Tai chinh cap Fan du va GiAy phep dieu chinh gAn nhAt la 38/GPDC4/KDBH ngay 7 thang 1 nam 2015.

Hoat Ong chinh cüa Cong ty la kinh doanh dich vi bao him phi nhan th9, bao g6m cac nghiep vii ve bao hiem g6c, tai bao hiem, dau tis tai chinh va cac hog dOng khac theo quy dinh cáa phap luat.

Tai ngay 31 thang 12 nam 2015, C6ng ty có 553 nhan vien (31/12/2014: 479 nhan vien).

Cong ty có Try so. chinh tai TAng 6, Taa nha chung cu. 29T1, Dtrang Hoang Dao Thy, Phtrang Trung Quan CAu GiA'y, Ha Mai. Tai ngay 31 thang 12 nam 2015, Cong ty có 10 chi nhanh ten ca ntrac

(31/12/2014: 9 chi nhanh).

2. Co' so' 14 bao cao tai chinh

(a) Tuyen b6 ye tuan thu

Bao cao tai el-1111h &pc lap theo cac Chun mire K toan Viet Nam, Ch e da K toan Doanh nghiep Viet Nam, Thong tu. s6 232/2012/TT—BTC ngay 28 thang 12 nam 2012 do Ba Tai chinh ban hanh va twang clan kê toan áp dung d6i vói doanh nghiep bao hiem phi nhan th9, doanh nghiep tai bao hiem va chi nhanh doanh nghiep bao hiem phi nhan th9 ntrac ngoai va cac quy dinh phap 1 có lien quan áp dung cho bao cao tai chinh.

Cac chuAn myc va quy dinh phap 1S, nay có the khac bit ten mat s6 khia canh tr9ng yeti so vai cac nguyen tac va chuan,inve ke toan dtrac thira nhan rang rai cac quoc gia khac. Do do, bao cao tai chinh dinh kern khong nham me dich phan anh,tinh hinh tai chinh, ket qua hoat dang kinh doanh va cac lung hru chuyen tien t theo cac nguyen tac va thong le ke toan dtrac thira nhan rang rai a cac ntrac va cac quyen tai phan khac ngoai pham vi Viet Nam. Han nib., viec sir dung bao cao tai chinh nay khong nham danh cho nhang doi Wang sir dung khong duvc biet ye cdc nguyen tac, thU tyc va thong lé toan Viet Nam.

(b) so. do lu.?yng

Bao cao tai chinh,trir bao cao km chuyen tin t, throe lap tren ca tich theo nguyen tac gia g6c. Bao cao chuyen tien t dirge lap theo phtrang phap trtyc tiep.

(c) Kj, k toan

KS, ke toan nam eUa Cong ty la tir ngay 1 thang 1 den ngay 31 thang 12.

(d) Dom vi tier' t ke toan

Dan vi tin t k toan cita Cong ty la D6ng Viet Nam ("VND"), cung la dan vi tin t dupe sü dking cho myc dich lap va trinh bay bao cao tai chinh.

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Cling ty Co ph .an Bao hiem Ngfin hang Mpg nghi'6) N1iiu B09 — DNPNT Thuyet minh bao cao tai chinh cho nam ket thuc ngay 31 thang 12 nilm 2015 (tiep theo)

3. Ap dvng Hu.O.ng dan Che dO ICe toan Doanh nghib moi ban fthnh

Ngay 22 thing 12 nam 2014, BO TAi chinh ban hanh Thong hr s6 200/2014/11-BTC htrang dan Ch e' d6 Ke toan Doanh nghiO ("Thong tir 200"). Thong ht. 200 thay the cho quy dinh ye Che' d6 Ke toan Doanh nghi8p ban hanh theo Quy6t dinh s6 15/2006/QD-BTC ngay 20 thang 3 nam 2006 va Thong tix s6 244/2009/TT-BTC ngay 31 thang 1,2 nam 2009 cua BO Tai chinh. Thong ttr 200 c6 hi8u Ikrc sau 45 ngay ke tr ngay k va áp ding cho kS, ke toan nam bat dau tr hoc sau ngay 1 thang 1 nam 2015.

Ke' ngay I thang 1 nam 2015, Cong ty dã áp ding phi hOi t6 cac quy dinh cüa Th6ng ttr 200. Nhang thay doi quan tr9ng trong chinh sach ke toan cüa Cong ty va cac anh Wong den bao cao tai chinh cüa Cong ty duct trinh bay trong Thuy6t minh 4(t), Lai tren co phieu.

4. Tom tilt nhfilw-, chinh sach kê toin chü yeu

Sau day IA nhang chinh sach k toan chü y6u duct Cong ty áp dking trong vi8c lap bao cao tai chinh giira nay.

(a) Cac giao dich bang ngokti

Cac khoan mgc tai san va ng phai tra c6 g6c bang dan vi tin t khac VND &Rye quy di sang VND theo tS, gia giao dich thkrc te. Cac giao dich bang cac dan vi tien khac VND trong nam duct quy dôi sang VND theo tS, gia thkrc te tai ngay giao dich. TS, gia thkrc te áp dung cho cac giao dich bang ngoai te‘ dupe xac dinh nhtr sau:

TS, gia giao *11 thkic t khi mua ban ngoai t la tS, gia kS, k6t trong hap d6ng mua ban ngoai t gifra Cong ty va ngan hang thtrang mai.

TS/ gia giao dich thkrc t6 khi ghi nhan my phai thu la tS/' gia mua rig* t ca ngan hang nai Cong ty nhan den tü khach hang hoc doi tac.

gia giao dich thkrc t khi ghi nhan ng phai tra IA tS/ gia ban ngoai t cüa ngan hang nai Cong ty dkr kien thanh toan khoan phai tra do.

Di voi cac giao dich mua sam tai sari hoc cac khoan chi phi thanh toan ngay bang ngoai t, tS, gia giao dich thkrc te la tS, gia mua cüa ngan hang nal Cong ty thkrc hi8'n thanh toan.

Cac khoan inkic tai san va ng phai tra c6 g6c bang dan ,vi tin t khac VND &rot quy di sang VND theo tS, gia giao dich thkrc te tai ngay ket thoc nien d6kê toan. TS/ gia giao dich thkrc te khi danh gia lai cac khoan inkic tien t c6 goc ngoai t tai ngay lap bao cao tai chinh &rot xac dinh nhtr sau:

cac khoan rrikic tin t c6 g6c ngoai t IA tai san (tin mat va phai thu): dung gia mua ngoai te%cüa ngan hang thong mai nai Cong ty thtrong xuyen c6 giao dich tai ngay ket thuc nien d6 ke toan. Tien giri ngan hang bang ngoai t dtrac danh gia lai theo tS, gia mua ngoai te. cüa chinh ngan hang nai Cong ty gCri tien hoac mo• tai khoan ngoai t.

DM vai cac khoan mi,ic tin te‘ c6 go'c ngoai t la ncy phai tra: &mg tS, gia ban ngoai t cüa ngan hang thtrang mai nai Cong ty thubmg xuyen c6 giao dich tai ngay ket thuc nien dO ke toan.

Tat ca cac khoan chenh 18ch tS, gia hi doai &icy ghi nhan vao bao cao k6t qua hoat Ong kinh doanh.

15

Cong ty Co* phAn Bao hiem Ngfin hang Ming nghib Mu B09 — DNPNT Thuyet minh bac) cao tai chinh cho nam két thtic ngay 31 thing 12 nam 2015 (ti6p theo)

(b) Tin va cac khoin timing dtromg tin

Tien bao gm tin mat va tin giri ngan hang khong kSi han. Cac khoan tuang &rang tin la cac khoan dau tu ngan han có tinh, thanh khoan cao, có the de clang chuyen doi thanh me)t luang tien ,xac dinh, khong có nhieu rii ro ye thay doi gia tri va duvc sir ding cho Inge dich dap irng cac cam ket chi tien ngan han han la cho mgc dich dau us hay la cac rntic dich khac.

(c) Cac khofin dau ttr

Cac khoan du tu dupe phan anh theo nguyen gia. Dr phong giam gia du tu dupe lap khi gia thi throng cia khoan dau tu giam xuong thap han nguyen gia hoc neu cong ty nhan dau hr bi 16. Sau khi khoan thy phong nay dupe lap, neu gia tri có the thu hoi cüa khoan dau tu tang len thi khoan dkr phong sê &me hoan nhap. Khoan dci phong chi duac hoar' nhap trong pham vi sao cho gia tri ghi so dm cac khoan dau tu. khong \tiro qua gia tri ghi s6 cüa cac khoan dau ttr nay khi gia dinh khong có khoan dkr phong nao dã dtrac ghi nhan.

(d) Cae khoiin !Thai thu

Cac khoan phai thu khach hang va các khoan phai tiu khac chive phan anh theo nguyan gia trir di clir r phong phai thu kho

Cac khoan phai thu dirge xem xet trich lap dkr phong rui ro theo tu6'i ng qua han cüa khoan ng hoc theo dr kien ton that có the xay ra trong twang hap khoan ng chtra den han thanh toan nhung to chirc kinh te lam vao tinh trang,pha san hoc clang lam thii tic giai the; ngtroi na mat tich, bo trein, dang bi cac ca quan phat luat truy to, xet xir hoc dang thi hanh an hoc dã chest.

Di vói cac khoan phai thu qua han thanh toan, Cong ty áp dpng mire trich lap dkr phOng theo htrang dan ciia Thong tu so 228/2009/TT-BTC do BO Tai chinh ban hanh ngay 7 thang 12 nam 2009 nhtr sat':

Thol gian qua hail Mar trich chr ',hong

Khong qua han hoc qua hp duoi sau (06) thang 0%

Tir tren sau (06) thang den duoi mOt (01) nam 30%

Tr mOt (01) nam an dtrol hai (02) nam 50%

Tir hai (02) nam an dual ba (03) nam 70%

Tren ba (03) nam 100%

(e) Chi phi hoa hong chtra phan 136

Chi phi hoa hOng cho hoat d'Ong kinh doanh bao hiem geSc va nhan tai bao hiem dupe ghi nhan Nth phan bo theo phuang phap trich lap dkr phong phi bao hiem chtra dupe huong dtrac trinh bay trong Thuyet minh 46). SO du cila chi phi hoa hong chtra phan bo tai ngay bao cap phan anh chi phi hoa hong tuang irng vó.i doanh thu phi bao hiem chtra dupe twang.

16

Ging!), Cti phAn Bao hiem Ngfin hang Yong nghib Mu B09 — DINPNT Thuyet minh bao cao tai chinh cho narn ke't thin ngay 31 thang 12 nam 2015 (tip theo)

(1)

TAi san cô dinh hint hinh

(1) Nguyen gia

Tai san c dinh hitu hinh &rot the hi8n theo nguyen gia trir di gia tri hao mOn lug/ ke. Nguyen gia tai san c6 dinh histu hinh bao gm gia mua, thue nhap khau, cac loai thue mua hang khong hoan lai va chi phi lien quan trtyc tiep de dtra tai san den vi tri va trang thdi hog d6ng cho rnvc dich sir dgng dã dtr kien. Cac chi phi phat sinh sau khi tai san co dinh hat hinh dã thra vao hog d6ng nhu chi phi sCra chii.a, bao dtrdng va di tu dtrgc ghi nhan vao bao cao ket qua hog d6ng kinh doanh trong Wain ma chi phi phat

Trong cac tru.O.ng hop có the chirng minh m6t cach rd rang rang cac khoan chi phi nay lam tang Igi ich kinh te trong ttrang lai dt,r tinh thu duvc tir vi8c sir ding tai san co ,dinh hau hinh vuvt tren mCrc hog Ong tieu chuan theo nhu. danh gia ban dau, thi cac chi phi nay duvc von hoa nhix m6t khoan nguyen gia tang them dm tai san co dinh hau hinh.

(h) Khliu hao

Khau ,hao duvc tinh theo plurang phap dtrong thing dua trOn thei gian tinh khan hao trov tinh etia tai san co dinh hiru hinh. Th6i gian hiru ding trot tinh nhu. sau:

• Nha cira va vat kin trite 25 —30 Wain

• Phtrang tin van tai 6 nam

• Thiet bi, citing ckt quan 1/ 3 — 5 nain

• Tai san c clinh khac 4 nam

(g) 'raj san co dinh vo hinh

(1)

Quye'n sw ding dih vo thoi hyn

Quyen sirsdking dat vo th6i hn duvc the hi8n theo nguyen gia. Nguyen gia ban au cüa quyen sir diving dat bao gôm gia tri cüa quyen sir dtmg dat duvc ghi nhan trong Giay phep Dau tu. va cac chi phi lien quan trkrc tiep tói vi8c có duvc quyen sir ding dat.

Quy'en sir ding dat cUa Cong ty duvc si'r dung vo thoi hn va do do kh6ng duvc trich khau hao.

(ii) Phan mm may vi tinh

Gia mua phin rn&sm may vi tinh moi ma 1-)hin mm nay khong phai IA m6t b6 phan gan ket phan cirng có lien quan thi duvc von hod va hach toan nhu. tai san co dinh vo hinh. Phan mem may vi tinh &troy tinh khau hao theo phtrang phap du.o.ng thang trong yang 3 nam.

(h) Cac khofin phai tra hiio hien] vã cac khoan !Thai tra khac

Cac, khoan phai tra bao hiem va cac khoan phai tra khac the hien theo nguyen gia.

(i) Dv' phong

Mt khoan dtr phong duvc ghi nha.n nett, do k6t qua dm m'Ot stir kin trong qua khir, Cong ty có nghia. vi phap 1)"/ hi8n tai hoc lien doi có the trot tinh m6t each dang tin cay, va chac chan se lam giam siit cac ich kinh te trong ttrang lai de thanh toan cac khoan ng phai tra do nghia vi do. Khoan cher ph6ng &rot xac dinh bang each chiet khau dong tien dkr kien phai tra trong tu.ong lai vài tS, 18 chiet khau truck thue phan anh danh gia cüa thi tru.6ng & th6i diem II* tai ve gia tri thoi gian cüa tien va r6i ro cii the eua khoan ng do.

17

Ging y Co phan BA° him Ngfin hang Mpg nghiep Mau B09 — DNPNT Thuyet minh bao cat) tai chinh cho nam kt thtic ngay 31 thang 12 nam 2015 (al) theo)

(j) Diy phong nghiep vu

Dkr phong nghi0 vv duct lap theo cac quy dinh va htrang d'an trong Thong tir s6 125/2012/TT-BTC do B6 Tai chinh ban hanh ngay 30 thang 7 nam 2012 hu.ang dan che de) tai chinh áp dung vai cac doanh nghip bao hiem, doanh nghi6p tai bao hiem, doanh nghi8p mei giói bao hiem va chi nhanh doanh ngh4 bao hiem phi nhan th9 twat ngoai ("Thong tu 125"). Phtrang phap lap dçr pheng va cac gia dinh dung khi tinh dçr phong nghie.p vv cua mai loai san pham dã dupe 136 Tai chinh phe du)* khi san pham dupe Oat hanh.

Du pheng nghi6p vi cüa Cong ty bao g6tn:

(1)

Dy• phimg phi cilia' throe. !mon

Dir pheng phi chu.a duce htrang la khoan dr phong cho phAn doanh thu chtra clage htrang tai ngay bao cao va dupe hach toan la rn8t khonn n . phai tra trong bang can doi Re toan.

Dkr pheng phi chin dtrgc huang dugc tinh theo phtrang phdp trich lap theo t3f 1 phAn tram dm t6ng phi bao hiem. Müe trich lap du pheng phi doi vai cac loai hinh bac) hiem van chuyen hang flea duvc tinh bang 25% mire phi gift-. Lai trong nam va bang 50% mire phi giU lai trong nam doi vài cac loai hinh bao hiem khac.

(ii) Dr!. ph/mg bai thtro'ng

Dtr pheng b6i thtrang bao gm dv phong bei thtrang cho cac yeu cAu dei b6i thtrang chtra dupe giai quyet va cho cac ton that da Oat sinh thu6c trach nhim bao hiem nhung chtra thong bao.

Cac yeu cAu dei b6i thuang chtra dupe giai quyk la khoan tin dupe trich lap d6' thanh toan chi phi ix& tinh cuoi ding cho cac yeu cau dOi boi, thvang dA phat sinh va dupe thong bao thu6c phan trach nhi@n tilt& ngay lap bac, cao, trir di khoan tien dã thanh toan cho scac yeu cau dei bôi thuang nay. Dkr pheng boi thtrang chua du.gc giai quyet du.gc trich lap theo timg he sa yeu cau dei boi thtrang.

Cac yeti cAu dei b6i thvang cho "cacstOn thAt da phat sinh thu6c trach nhim bao hie'tn nhung chtra than& bao" ("IBNR") la cac yeu cau dei boi thtrang da Oat sinh trong cac ke toan hin tai hoc cac kji ,ke toan buoy, nhung chua &pc thong bao cho cong ty bao hiem hoc cong ty tai bao hiem tai thei diem ket thilc nien d6 ke toan. Dir pheng cho IBNR dupe tinh bang 3% tong so phi bao hiem gift. lai trong nam tai chinh thu6c trach nhirn cua Cong ty theo Cong van phe du)* s8 17755/BTC-QLBH ngay 24 thang 12 nam 2012 cilaB6 Tai chinh ("Cong van 17755").

(iii) DI/Thong dao dOng lou

Theo Chun muc K6 toan Vi't Nam s6 19 - 1-1Op clang Bao hihn ("VAS 19"), cac khoan b6i thuang kha thi theo hop d6ng khong tOn tai tai ngay lap bao cao khong can thi6t phai lap ph6ng. Tuy nhien, Gong ty trich lap du pheng dao d6ng lan theo huang,dan tai Nghi dinh so 46/2007/ND-CP do Chinh phii ban hanh ngay 27 thang 3 nam 2007 quy dinh che d6 tai chinh doi vai doanh nghi4 bac) hiCm va doanh nghip mei giói bao hi6m ("Nghi dinh 46"), Thong tu 125, va Cong van 17755. Dv. Rhong dao (16ng Ian dupe lap a mire 1% tren mire phi bao hiem gift lai dm tat ca cac nghi0 vv. Ban Tong Giam doe thiet lap cac tjt 1 nay Oa tren con s6 thong ke trong khu vuc eüa linh vvc chuyen mon va tin Wang rang day la tS, l hgp 1S, d6i vai Cong ty.

18

o

Cong ty Co ph5n Bao hiem Ngfin hang Ming nghib Mau B09 — DNPNT Thuyet minh bao ca() tai chinh cho nam ket thi5c ngay 31 tilling 12 nam 2015 (tip theo)

(k) Cac khoan ncr tiem tang

C6ng ty phai tuan thu cac quy dinh v kha ,nang thanh toan va dä tuan thu toan 13,0 cac quy dinh vg kha nang thanh toan nay. Kh8ng c6 khohn ng tiem tang nao lien quail den viec khong than thii hay thieu tuan thu cac quy dinh do.

(1) Kiem tra tinh day du cua khoan ncr bao him

Tai thai dim kgt thiic mi kS/ bao cao, ,Cong ty danh gia viec ghi nhan cac,khoan ng bao him va kigm tra tinh day du dm cac khoan ng bao hiem theo quy dinh cüa Chuan muc Ke toan Viet Nam so 19—Hop clang &iv hiem d xac dinh xem ye mat tong the lieu du phang b6i thtrang va cac chi phi khai thac ch6 phan 1)6 CO I&n han du phong phi chua &Rye hu&ng hay khong. Vic kiem tra dugc thuc hien bang cach trot tinh gia tri ,hien tai cüa cac luong tier) Oat sinh trong trong lai theo hap dong bao hiem sau khi xet den thu nhap dau tt.r du kien cua cac tai san lien quan t6i cac khoan muc du phong nghiep vu tuang Ung. Neu cac trot tinh nay cho thay gia tri ghi so dm khoan du phong phi chtra dugc huang la khong dii, thi so thieu hut se dugc phan anh vao bao cao ket qua hog Ong kinh doanh bang cach trich lap khoan du phong cho tinh day du cüa cac khoan ng.

(m) ()O"' bui(ic

Quy du tra bAt buOc dugc trich tir lgi nhuan sau thus thu nhap doanh nghiep theo t'S/1 la 5% cho tói khi bang 10% mirc von diet' le dm Cong ty.

Viec phan phOi Igi snhuan se do Dai hOi dOng co dOng quygt dinh theo dg nghi cua HOi 611 Quart tri. Tuy nhien, theo Dieu le dm Cong ty, Hi don Quan tri co the thanh toan c6 tire giaa nam neu xet thay viec chi tra nay phi' h6p vói kha nAng sinh lai cãa Cong ty.

(n) 1(57qu'S, bao him

Cong ty phai k quy bao higm bang 2% viin phap dinh. Khoan quy nay, dugc huong lai theo th6a thuan v6i ngan hang ma ,tai khoan quy dat tai do va dugc thu hoi khi cham dirt hog Ong. Tien V quy chi dupe sir dung de dap Ong cac cam ket doi voi ben mua bao hiem khi kha nang thanh toan bi \-\ thieu hut va phai &spy BO Tai chinh chap thuan bang van ban. Cong ty khong dupe phop rift khoan quy nay cho dgn khi chAm dirt hot dOng kinh doanh hoc khi c6 six chAp thuan truac dm BO Tai chinh. Tuy nhien, C6ng ty van dugc hirCing Lai tren khoan k quy bao dam va c6 the Hit tign läí bat cir lOc nao.

(o) Thud

Thud thu nhap doanh nghiep tinh tren lgi nhuan cua kS/ bao gm thug thu nhap hien hanh vã thug thu nhap hoar) lai. Thue thu nhap doanh nghiep dirge ghi nhan trong bao cao ket qua hog dOng kinh doanh nrai trir twang Iwp co cac khoan thue thu nhap lien quan den cac khoan muc chive ghi nhan thang vao von chU s6 hum, thi khi do cac thue thu nhap nay cang dupe ghi nhan thang vao Win chi' sâ hiru.

Thug thu nhap hien hanh la khoan thus du kin Thai nOp dkra tren thu nhap chin thuS trong kSi, sir diving cac mac thue suat c6 hieu luc tai itgay ket thuc nien d kê toan, va cac khoan (lieu chinh thue phai np lien quan den nhang kS/ truck.

Thus thu nhap hoAn lai dupe tinh theo phuang phap bang can di kg toan cho cac chenh lech tam thoi giaa gia tri ghi so cho muc dich cac bao cao tai chinh va gia tri sir dung cho muc dich tinh thue cOa cac khoan muc tai san va 11cy phai tra.. Gia tri cüa thue thu nhap hoân lai duce ghi nhan dua tren each auk du kien,thu hoi hoc thanh toan gia tri ghi so dm cac khoan muc tai san va ng phai tra sir dung cac mirc thue suat c6 hieu ItIC hoc ca ban c6 hieu luc tai ngay ket thitc nien dO ke toan.

19

- • 7: Ging ty Co phAn Bac, him NOn hIng NOng ngh4.1p Mau B09 — DNPNT Thuyet minh bao cal) tai chinh eho niim hêt thiic ngay 31 thing 12 am 2015 (tip theo)

Tai san thud thu nhap hoan lai chi &rot ghi nhan trong pham vi chic chan co d lgi nhuan tinh thud trong tuang lai de tai san thue thu nhay nay c6 the sa dung dugc., Tai san thue thu nhap hoan lai &rot ghi giam trong pham vi kh8ng con chac chan la cac lgi ich ye thue lien quan nay se sir dung &vv.

(C) (;hi nhijn doanh thu phi bilo hiem

Doanh thu phi bao hiem gôc

Doanh thu phi ,bao him &rot ghi nhan theo cac quy djnh trong Nghj,dinh 46 va Th8ng ttr 125. Doanh thu phi bao hiem dace ghi nhan dtra ten tinh hidu lkrc cCia cac hop &mg bao hiem (khi raj ro dugc bao hiem) hoc khi nhan &roc ban thanh toan ye tai bao hiem tir cac cong ty nhagng tai bao hiem. Phi bao hiem bao gOm phi bao hiem dä den hail nOp nhtmg chua thu dupe va khong bao Om phi bao hiem tra track.

Trong twang hop rai ro d5 dagc hay bo va hoan tra phi bao him la can thidt, cloanh thu phi kw hiem dã ghi nhan &roc didu chinh bang cach trir s6 tidn hoan phi bac) hiam Oat sinh inC.)t each phn hqp.

Doanh thu nghiep vu tái bao him

Nhuvng tai bào hi'dm

Phi nhagng tai bao him theo cac hop d6ng tai bao him c6 djnh va tai bao him tam thoi dagc ghi nhan khi doanh thu phi bao hiem goc Warn trong pham vi thea thuan hop (long nhagng tai bao hiem &roc ghi nIiIn

Khoan thu NM tir nhagng tai bao him dagc ghi nhan khi có bang chang hidn hau vd vide phat sinh trach nhidm dm ben nhan tai bao hiem.

Doanh thu hoa h6ng nhagng tai bao him dagc ghi nhan trong bao cao kdt qua kinh doanh theo phaang phap trich lap dkr phong phi chtra &rot huong dagc trinh bay tai Thuyet minh 4(j)(i). So dis hoa hong nhugng tai bao hiem chaa dagc haerng tai ngay bao cao phan ánh doanh thu hoa hng tuang ang vói phan phi chaa &rot twang.

Hoa h6ng theo lgi nhuan nhagng tai bao hidm dtrgc tinh toan \fa ghi, nhan theo cac ding thac va cac diet] khoan dugc xac djnh track trong cac hop dong tai bac, hiem co djnh va tai bao hiem tam thoi. Khoan hoa hong theo lgi nhuan nay khong &rot ghi nhan neu !ilia có nhang yeu t6 kh6ng chac chan tong yeu lien quan tOi kha nang thu hoi cac khoan phai thu.

Nhein íáî bao hie'm

Doanh thu va chi phi ngoai trir chi phi hoa h6ng lien quan ddn nhan tai bao him dagc ghi nhan khi nhan dagc ban thanh toan ye tai bao hiem ti ben nhagng tai bao hiem. Tai ngay lap bao cao, cac khoan doanh thu va chi phi lien quan den cac khoan nhan tai bao hiem ma ben nhtrong tai bao hiem chtra giri ban thanh toan ye tai bao hiem dagc trac tinh dkra tren so lieu thong ke \fa so lidu trac tinh cüa ben nhagng tai bao hietn.

Chi phi hoa h6ng nhan tai bao him duvc ghi nhan then chinh snch 1:6 to{m citrqc trinh 1-)1\ ta I .1Thinqt minh 4(j)(i).

(iii) Tidn lai

Doanh thu dtrot ghi nhan khi tin lai phat sinh tren co sO dn tich (co tinh dan Icri tire ma tai san dem trir khi kha nang thu hOi tin lai khong chac chan.

20

•, Ging ty Co phAn Bao hiem Ngan hang Nong nghiep Mau B09 — DNPNT Thuyet minh bao cao tài chinh cho nam ktt thin ngay 31 thang 12 nam 2015 (tip theo)

(iv) di tar

Doanh thu dugc ghi nhan khi quyan duvc nhan khoan thanh toan c tt'rc bang tin cüa Cong ty duvc xdc lap. Co tirc bang co phieu,va cdc co phieu thirang nhan dtroc kh6ng duvc ghi nhan la thu nhap cüa Cong ty ma chi &rot cap 'mat so ltrong c6 phiêu trail danh rripc dau ttr cüa Cong ty.

(q) Chi phi boi thwe'ng bac) hiêm

Chi phi b6i thuang &roc ghi nhan trong bdo cdo kat qua hog Ong kinh doanh khi cdc sir kin &roc bao hiem xay ra. Chi phi boi thirang/chi phi giarn dinh ton that duvc ghi nhan trong kSi dtra tren s6 flan b8i thuang trot tinh cuoi -ding va cdc chi phi giam dinh ton that có lien quail.

C8ng ty thtrang xuyen ra sodt lai cdc trot tinh chi phi bOi thirong va chenh ,lach girra cac trac tinh va tien boi thtrang phai tra va so tien thtrc phai thanh todn boi thtrang bao hiem &roc ghi nhan trong bd.° cdo ket qua hoat d9ng kinh doanh trong kS/ ma cdc trot tinh do bi thay dOi hay cac khoan thanh todn do duvc thkrc hian.

Do do, cdc khoan chi phi bOi thtrang trong kS, k toan bao gm cdc khoan dã thanh toan trong kS/ ka toan lien quan den cdc yeu cau doi boi thubmg phat sinh trong do, cdc khoan dkr phong cho yeu cau dei boi thuons ctura dugc giai quyet hoac phat sinh nhung chtra duvc thong bdo (IBNR) tai tiled diem ket thfic kS/ ke toan va cdc dieu chinh trong kS, hian tai doi vOi cdc khoan dkr phong cho cac yeu cau doi boi thuang phat sinh trong cac kS/ ke todn truck mang sang.

Cdc khoan thu hi trot tinh tr tai san tOn thAt dã &roc bOi thuang hoc tir thu dai ngubi thir ba bOi hoan, &me danh gid theo gid tri uoc tinh có the thkrc hian duvc va &roc ghi giam cho cac khoan no phai tra cho cdc yCu cau doi boi thu.ang chtra giai quyet.

(r) Chi phi khai tithe

Toan b9 chi ,phi khai the bao hiam ngoai trir chi phi hoa hOng tir viac Oat hanh mói hoc gia han hop don bao hiem duvc ghi nhan vao bdo cdo kat qua hog dOng kinh doanh khi phat sinh.

(s) Cdc khoiin thanh toan thue hoki,t (li)ng

Cac khoan thanh toan thue hog d9ng dugc ghi nhan trong bdo cao kat qua hoat d9ng kinh doanh theo phuang phdp duang thang dtra vao thai han ctia hop citing thue. Cdc khoan hoa hong,di thue duvc ghi nhan trong bdo cao ket qua hoat Ong kinh doanh nhu la m9t b9 phan hop thanh dm tong chi phi thue.

(t) Lãi teen co phieu

Cong ty trinh bay lai ca ban tren co phial.' (BPS) cho cac c6 phiau pho thong. Lai ca ban tren co phiau dupe tinh bang cdch lay lai hoc 16 thu9c ve c6 Tong ph6 thong cUa C8ng ty chia cho s6 lung c8 phieu pho thong binh quan gia quyen Itru hanh trong nam.

Truac ngay 1 thdng 1 nam 2015, lai hoc 16 thu9c v c dOng pho's thong dm Cong ty bao gm ca s6 phan 136 vao quy khen thuang phlic lgi, neu co. Ke t& ngay 1 thang 1 nam 2015, lai hoc 18 thu'9c ve co dong pho thong dm Cong ty duvc xdc dinh sau khi trir di khoan phan 1)6 vao guy' khen thtrang pink lgi. Thay doi chinh sach ke toan nay throe áp dking phi hoi to. Do sty thay doi chinh sach ke todn nay, iai ca ban ten co phiau cho nam kat thiic ngay 31 thang 12 nam 2015 giam ttrang (mg 318 VND.

21

COng ty Co phan Bac) him Ngan hang Non nghiep Mu B09 — DNPNT Thuyet minh bao ea° tai chinh cho nam ket thtic ngay 31 thing 12 'lam 2015 (tiep theo)

(u) Cac ben lien quan

Cac ben duvc coi la ben lien quail dia Cong ty nu mOt ben c6 kha nang, trirrc tip hoac gian tip, kiam sok ben kia hoc gay anh htrong clang ke toi ben kia trong viec ra cac quyet dinh tai chinh va hoat Ong, hoc khi Cong ty va ben kia ding chiu sçr kiem soat chung hoc anh htrong clang ke chung. Cac ben lien quail co the la cac cong ty hoc cac cá nhan, bao gom ca cac thanh vien gia dinh than can dm cac cá nhan &rot coi la lien quan.

Cac cong ty lien quan bao gni cac nha dau ttr, cac cong ty con va cong ty lien kat dm cac nha du ttr nay.

5. Tn va cac khoan ttrang (Luang tien

31/12/2015

VND

31/12/2014 VND

(phin lo#i 10)

Tian mat tai quy Tien ngan hang Cac khoan Wong throng tian (i)

3.125.314.411 1.502.768.136 41.639.330.467 48.682.642.818 38.000.000.000 128.500.000.000

82.764.644.878 178.685.410.954

(i) Day la khoan tin giri co kS, han dtrai 3 thang bang VND tai cac chi nhanh cita Ngan hang N8ng nghiep \fa Phat trian Ming thon Viet Nam ("Agribank"), htrong lai su'at Warn tir 4% den 6% (31/12/2014: tit 4% den 7,5%).

6. Cac khofin dau tix tai chinh ngfin h#n

31/12/2015 31/12/2014 VND VND

(phan lo4i 140

Tian giri c6 kS/ han tai Agribank (i) 633.725.291.700 589.500.000.000

(i) Bao grn cac khoan tin gui c6 kY lltn tir 3 thang dan throi 1 nam bang VND tai ode chi nhAnh cia Agribank. Lai suat nam Ur 4% dan 7,5% (31/12/2014: dr 4% clan 7,5%).

"Y)

Ong ty Co phan Bao him Ngfin hang Mpg nghib Mau B09— DNPNT Thuyet minh bac) cao tai chinh cho nam ket thin ngay 31 thang 12 nam 2015 (tiep theo)

7. Phai thu cila khach hang

31/12/2015 VNI)

31/12/2014 VND

Phai thu tir float Ong bao hiem goc 17.890.749.547 18.312.097.036 Trong do: + Phai thu cua ben mua bao hiem 16.935.868.376 17.381.272.234 + Ph& thu cua clgi 1)5 ban hiem 18.050.733 41.898.811 + Phai thu ceia cac doanh nghiep tham gia cildng bay hiem 936.830.438 888.925.991 Phai thu tir hoat Ong nhan tai bao hiem 2.445.934.903 1.655.069.608 Phai thu tir hoat d'Ong nhuvng tai bao hiem 9.194.117.815 65.777.959.485 Phai thu hoat d'Ong tai chinh 21.532.576.239 19.382.427.334

51.063.378.504 105.127.553.463

8. Phai thu ngiin hkin khac

31/12/2015 31/12/2014 VND VND

Tien mua co phieu (i)

18.025.000.000 18.025.000.000 Cac khoan phai thu khac

1.194.199.012 1.756.788.125

19.219.199.012 19.781.788.125

(i) The hien khoan den mua c phieu tai Cong ty cho thue tai chinh I — Ngan hang Nong nghiep va Pilaf trien Nong thon Viet Nam ("ALC1"). Hien tai, ALC1 dang gp van de ve thanh khoan va ket qua hoat d'Ong kinh doanh bi lo nen qua trinh co phan hoa bi tam hoan. ALC1 dã xac nhan khoan tien mua co phieu nay nam trong so dis tai khoan co phan hoa cüa ALC1 tai,Ngan hang Nang nghiep va Phat trien Nong than Viet Nam — Chi nhanh Thang Long va dçi khi c6 quyet dinh chinh thirc cua,Thil Wang Chinh phu,ve viec co phan hoa,cilasALC I, ALC1 se" thong bao cho Cong ty ye viec tra lai so tien tien mua co phial nay hay tieRtvc co phan hoa ALC1. Ban T8ng Gam doe d'a danh gia va tin Wong khong c6 ton that nao clang ke can phai lap dtr phong cho khoan phai thu nay.

9. Du phong phai thu ngän h4n khó doi

Bien dOng dkr phong cac khoan phai thu kh6 doi trong kS/ nhu sau:

2015 2014 VND VND

SO dir dAu na'm 4.284.232.084 2.753.117.362 phong trich lap trong nam (Thuyet minh 27) 404.886.816 1.531.114.722

SO chs cuo'i Warn 4.689.118.900 4.284.232.084

23

Ging!), C phAn Bao him Ngan hang Nang nghib Mau B09— DNPNT Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thang 12 nam 2015 (tiep theo)

10. Chi phi tra truck ngi6 hkin

31/12/2015 31/12/2014 VNI) VND

Chi phi hoa Wing bao hiem gem chtra phCto 1)0 So du • d'Au nam

51.948.599.825 Chi phi hoa hong chua pilau WO phat sinh trong nam

63.690.443.159 51.948.599.825

Chi phi hoa h6ng dã phan b6 vacs chi phi trong nam

51.948.599.825

ducui nam 63.690.443.159 51.948.599.825

Chi phi hoa htmg nhlan tai bac, hien] chtra phan ba SO du dau nam Chi phi hoa hong chua phan bo phat sinh trong nam Chi phi hoa Wong da phan 13.6 vao chi phi trong nam

S6d.r cu6i nam

3.063.900.781

4.822.641.172

3.063.900.781 3.063.900.781

4.822.641.172 3.063.900.781

68.513.084.331 55.012.500.606

it. Cie khoin phai thu dai h4n 31/12/2015 31/12/2014

VND VND

KS/ guy bao hiesm bat buOc (i) Phai thu dAi han khac

6.000.000.000 6.000.000.000 240.968.670 243.968.670

6.240.968.670 6.243.968.670

(i) Theo quy dinh, Cong ty da duy tri mOt khoan V guy bao him bat buOc tuang irng vai 2% v6n phap dinh (von phap dinh IA 300 tS/ VND). Khoan V guy nay bang VND tai Agribank va twang lai suat nam tir 9% an 11% (nam 2014: tir 9% d6n 10,5%).

24

Cong ty Co ph'in Bao him Ngfin hang Nong nghib Mau B09 — DNPNT Thuyet minh bac) cao tai chinh cho nam ket thtic ngay 31 tilling 12 nam 2015 (tiep theo)

12. Tai sfin cô dinh hilu hinh

Nam kk tinic ngay 31 thong 12 nam 2015:

Nguyen, gia

Nha cira va 4t kien trtic

VND

Phtrung tiên v4n tãi VND

-nu& bi, d king ct.1 quart IS/

VND

TSCD khfic VND

Ding cig

VND

So du dau nam 71.782.807.963 19.340.907.484 6.305.860.993 3.414.138.050 100.843.714.490 Tang trong nam 2.628.954.546 154.090.909 50.200.000 2.833.245.455

St) du cu6i nam 71.782.807.963 21.969.862.030 6.459.951.902 3.464.338.050 103.676.959.945

Gia tri hao mon hiy ke S6 du dau nam 6.233.502.160 10.842.401.190 4.817.309.283 1.776.932.184 23.670.144.817 Khau hao trong nam 2.911.353.416 2.188.487.445 1.366.830.099 818.545.606 7.285.216.566

S6' du cu6i Wan 9.144.855.576 13.030.888.635 6.184.139.382 2.595.477.790 30.955.361.383

Gia tri con 10 SO du dau nam 65.549.305.803 8.498.506.294 1.488.551.710 1.637.205.866 77.173.569.673 S6 du cu6i nam 62.637.952.387 8.938.973.395 275.812.520 868.860.260 72.721.598.562

25

Cong ty Co plan Bao hiem Ngfin hang Ming nghiep Milu 1309 — DNPNT Thuyet minh bao cao tãi chinh cho nam ket fink ngay 31 thang 12 niim 2015 (ti6 the())

Nam k'Jt thtk ngay 31 thang 12 nam 2014:

Nha cfra va v4t kin true

Ph Iran g tin v4n tai

Thitt hi, dung cu quan1ST

TSCD khac

VND VND VND VND

TOng Ong

VND

65.616.251.581 16.250.802.666 6.105.933.721 3.379.631.686 91.352.619.654 6.167.555.382 3.609.152.182 199.927.272 34.506.364 10.011.141.200

- (519.047.364) (519.047.364) (999.000) - - - (999.000)

71.782.807.963 19.340.907.484 6.305.860.993 3.414.138.050 100.843.714.490

3.941.165.904 9.526.901.040 3.424.844.996 916.324.532 17.809.236.472 2.292.336.256 1.834.547.514 1.392.464.287 860.607.652 6.379.955.709

(519.047.364) - - (519.047.364)

6.233.502.160 10.842.401.190 4.817.309.283 1.776.932.184 23.670.144.817

61.675.085.677 6.723.901.626 2.681.088.725 2.463.307.154 73.543.383.182 65.549.305.803 8.498.506.294 1.488.551.710 1.637.205.866 77.173.569.673

Nguyen, gia SO du dau nam Tang trong nam Giam trong nam Phan loai lai

S6 du cu6i nam

Gia tri hao mon lily kê St) du dAu nam KhAu hao trong nam Giam trong nam

S6 du cu6i nam

Gia tri con 1#11 S6 du dau nam S6 du cuoi Warn

26

Ging ,ty Ce phan Bao him Ngan hang Mpg nghib Mu B09 — DNPNT Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 tiling 12 nam 2015 (tiep theo)

13. Mi san cô dinh vo hinh

Nam kb theic ngety $1 dicing 12 nam 2015:

Ph'an mm may vi tinh

VND

Quyeln sir dyng dAt

VND

TSCD vO hinh khac

VND

Tong Ong

VND

2.811.690.962 978.816.363

45.776.582.108 14.271.000.000

100.000.000 48.688.273.070 15.249.816.363

3.790.507.325 60.047.582.108 100.000.000 63.938.089.433

1.344.372.263 100.000.000 1.444.372.263 706.499.911 706.499.911

2.050.872.174 100.000.000 2.150.872.174

1.467.318.699 45.776.582.108 47.243.900.807 1.739.635.151 60.047.582.108 61.787.217.259

Nguyen, gia SO dir dau nam Tang trong nam

S6 dtr cu6i nam

Gia tri hao mon lily ke S6 dtr dAu nam Khau hao trong nam

thr cuOi nam

Gia tri con !al So dir dau nam S6 dtr cuoi nam

Nam kb thiic ngery 31 thong 12 aim 2014:

PhAn mem

Quytm TSCD

TOng Ong may vi tinh (1king dat

vo hinh khac VND

VN1)

VND

VND

1.561.690.962 1.250.000.000

37.146.437.000 8.629.146.108

999.000

100.000.000 38.808.127.962 9.879.146.108

999.000

2.811.690.962 45.776.582.108 100.000.000 48.688.273.070

989.862.996 83.064.518 1.072.927.514 354.509.267 16.935.482 371.444.749

1.344.372.263 100.000.000 1.444.372.263

571.827.966 37.146.437.000 16.935.482 37.735.200.448 1.467.318.699 45.776.582.108 47.243.900.807

27

Nguyen, gia So thr dau nam Tang trong nam Phan loai 141

So du' cuai nam

Gia tri hao mon lily ke' S6 dir dau nam Khau hao trong nam

S6 dt.r cu6i nam

Gia tri con lai S6 dtr 6.'11 nam S6 dtr cu6i nam

Ging!), Co phan Bao hiem Ngfin hang Ming nghib Mau B09 — DNPNT Thuyet minh bao cdo tai chinh cho nam kt thfic ngay 31 thang 12 nam 2015 (titp theo)

14. Cac khoan din tai chinh dãi h4n

31/12/2015 31/12/2014 VND VND

DAu tu tai chinh dai han - Co phieu 58.302

58.302

- Tien giri c6 19) hçin tren 12 thang (i) 228. 000. 000. 000

228.000.058.302 58.302

(i) Day la khoan tin güi c6 ky han tren 12 thang tai Ngan hang Yong nghi'ep va Phat trien Ming than Viet Nam, 15i suat nam duot hir&ng tir 5% den 6,5%.

15. Mai tra cho nguiri ban

Phai tra hot dOng bao hiem go'c Trong do:

+ Phai tra boi thtrong bao hiem + Phai tra hoa hOng ha° hiem

Phai tra ye chi giam dinh ton thdt + Phai tra ye chi danh gia rii ro doi tugng bao hiem + Phai tra yd chi cid phong han chd tan that + Phai tra ho tra khen thirang clgi 1), + Phai Ira doanh nghidp tham gia dOng bao hidm + Ph& Ira khac

Phai tra hog dOng nhugng tai bao hiem Phai tra ye hoat Ong nhan tai bao hiem Phai tra khac

31/12/2015 VND

31/12/2014 VND

16.304.641.662 21.046.581.142

7.172.541.128 4.562.338.836 2.891.877.621 8.584.251.335

231.746.279 389.040.953 12.425.925

360.518.316 403.952.277 2.903.432.042 3.044.315.684 1.942.540.425 3.325.729.901

801.985.851 724.526.231 29.160.932.307 40.342.180.163

1.638.765.829 721.728.443 303.161.513 2.053.194.866

47.407.501.311 64.163.684.614

28

Cling ty CO phAn Bao him Ngfin hang Nang nghib Mau B09 —DNPNT Thuytt minh bao cao tai chinh cho /lam kk fink ngay 31 thang 12 nam 2015 (tiecp theo)

16. Thui va cAc khoan phai n ic)p Nha ntrov

Nam Mang két thac ngay 31 thang 12 nam 2015:

SA du. t#i 1/1/2015

VND

SA Oat sinh trong nam

VND

SA da niip trong nam

VND

Sdwtti 31/12/2015

VND

Thu 6 gia tri gia tang 2.792.986.563 17.619.660.720 (18.206.783.436) 2.205.863.847 Thu6 thu n1i4p doanh nghi0 14.887.039.719 23.393.880.559 (32.303.567.022) 5.977.353.256 Thu6 thu nh'413 ca. nhan 269.587.907 4.655.230.860 (4.674.809.051) 250.009.716 Thu6 thu nhap dai ly 147.515.617 619.846.568 (503.780.836) 263.581.349 Thu6 khac 85.029.742 (85.029.742)

18.097.129.806 46.373.648.449 (55.773.970.087) 8.696.808.168

Nam kb thac ngay 31 thang 12 nam 2014:

Thu6 gia tri gia tang Thu6 thu nhap doanh nghi0 Thu6 thu nhap ca nhan Thue' thu nhap 4.11y 'I'hu6 mon bai

SA du. t#i 1/1/2014

VND

St) phat sinh trong nam

VND

So dã 1101)

trong nam VND

Sdtrti 31/12/2014

VND

1.080.349.894 17.793.906.658 (16.081.269.989) 2.792.986.563 2.775.306.910 32.877.837.583 (20.766.104.774) 14.887.039.719

88.731.912 3.713.663.693 (3.532.807.698) 269.587.907 170.485.731 474.838.584 (497.808.698) 147.515.617

14.000.000 (14.000.000)

4.114.874.447 54.874.246.518 (40.891.991.159) 18.097.129.806

17. Phiii tri nf.011. 114n khac

31/12/2015 VND

31/12/2014 VND

Bao him xã hi 98.858.396 39.656.900 Bao hi6'm y te 2.713.176 5.583.690 Kinh phi cong doan 208.108.485 273.002.453 Phai tra ky guy, cupc nga.'n Iin 1.000.000 1.000.000 Bao 14m thAt nghi4 4.196.925 2.486.530 Co tac phai tra 1.109.852.000 774.932.000 Phai tra khac 6.564.894.267 4.860.300.233

7.989.623.249 5.956.961.806

29

Ging ty Co pha'n BA° him Ngin hang Ming nghiep Mu B09 — DNPNT A

Thuyet minh bao cao tai chinh cho nam ke't thtic ngily 31 thing 12 nam 2015 (tiep theo)

18. 1) phong nghiep vti

(a) Du' phong bi thirong va dkr phong phi chtra dtryc huirng

31 tilling 12 nam 2015

Dv phong b6i thuemg (i) - Dtc phong cho cac yeu cáu cloi

bôi thwong chwa giai guy& , - Dw phong cho các ton that del

phat sinh nhung chwa thong bao Dir phang phi chtra duvc huemg (ii)

31 thang 12 nam 2014

Dr phemg b6i thuang (i) - Dy. pith/7g cho cac yat cdu doi

boi thwang chwa gicii quyet - Dw phong cho cac ton that del ',hat sinh nhung chwa thong tido

Dv phong phi chtra &rot huang (ii)

Dir phong bao hien] gee va nh4n

tai bao hitm VND

Du phong nhuvng tai bao hiem

VND

Dkr phong bao hiem gôcvà nh4n

tai bac) hitm thu'an VND

110.459.619.718 (37.410.643.069) 73.048.976.649

85.715.528.568 (35.806.402.845) 49.909.125.723

24.744.091.150 (1.604.240.224) 23.139.850.926 411.527.688.580 (26.222.178.235) 385.305.510.345

521.987.308.298 (63.632.821.304) 458.354.486.994

Dir phong bao hiem goe vã nh4n

tai bao hiem VND

Du. phong nhuvng tai bao hiem

VND

Du phong bat) hiem gocya nh4n

tai bao hiem thufin VND

88.871.828.566 (31.790.412.433) 57.081.416.133

69.164.561.666 (30.061.194.413) 39.103.367.253

19.707.266.900 (1.729.218.020) 17.978.048.880 327.341.026.315 (28.504.275.547) 298.836.750.768

416.212.854.881 (60.294.687.980) 355.918.166.901

(i) Bin dOng dir phang b6i thuong tronu, nam tilur sau:

2015

So' du clAu nam Trich lb/(hoan nhb) clv phong trong nam

Dkr phong bi thuirng bao hiem geoc va nh4n tai

bat) hiem VND

88.871.828.566

21.587.791.152

Dty phong bôi thuirng nhtro:ng tai

bao hie'm

VND

(31.790.412.433)

(5.620.230.636)

Di r phong bIi thuimg bao hiem

gtic va nh4n tai bac, hi'em thuan

'VND

57.081.416.133

15.967.560.516

St) du. cut)i nam 110.459.619.718

(37.410.643.069)

73.048.976.649

30

S6 du cu6i nam (31.790.412.433) 57.081.416.133 88.871.828.566

2015 Dkr phong phi nhtryng tai bao

hiem VND

(28.504.275.547) 2.282.097.312

phong phi bao hiem goc va nhan

tai bao hiem VND

327.341.026.315 84.186.662.265

Du: pitting phi bao hiem gOcya nhan

tai bao hiem thuan VND

298.836.750.768 86.468.759.577

S6 du cfau nam Trich 14p du phong trong nThl

S6 du cu6i nam (26.222.178.235) 385.305.510.345 411.527.688.580

COng ,ty Co phAn Bao him Ngfin hang NOng nghiep Mau B09 — DNPNT Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 tiling 12 nam 2015 (tiep theo)

2014

S6 du dau nam (Hoan nhap)/trich lap du phong trong Warn

Du phong bôi thuirng bao hiem goc va nhlan tai

bac, hiem VND

132.849.834.281

(43.978.005.715)

1)y' 'Along beii th trong n h tt•cyng tai

bac) hien]

VNI)

(76.467.422.557)

44.677.010.124

Dkr 'Along bôi thtremg bao hiem gekc va nhan tái bao hiem thuAn

VND

56.382.411.724

699.004.409

(ii) Bin dOng du phong phi chua duvc hi.rOng trong nam nhu sau:

Du phong phi bao hiem g•fic va

tai bao hiem VND

Dkr phong phi nhtrovg tai bao

hiem VND

thy phopg phi bao hiem goc va nhan

tai bao hiem thuAn VND

2014

271.895.837.206 (27.690.818.337) 244.205.018.869

55.445.189.109 (813.457.210) 54.631.731.899

327.341.026.315 (28.504.275.547) 298.836.750.768

(b) Bien deing dkr phong dao thing 16n

2015 VND

2014 VND

SO du• d'Au nam 45.105.400.653 39.112.851.170 So trich lap them trong nam 7.713.283.641 5.992.549.483

S6 cue')i nam 52.818.684.294 45.105.400.653

31

Se) du cla.0 närn Trich lap du phong trong nam

S6 du cu6i nam

Cong ty Co phan Bao him Ngan hang Nong nghiep

Mau B09 — DNPNT Thuyet minh bao ea° tai chinh cho nam ktt thtic ngay 31 tilling 12 nam 2015 (tie'p theo)

19. Win chii so. hfru

(a) Bao cao thay dôi vn chit so. hint •

NAm ket thfic ngay 31 thang 12 nAm 2015

Ngulin Win kinh doanh

VND

Thing dtr von cO phan

VND

CO phieu guy'

VND

QuSr dAu.,ttr phat trien

VND

Quy dkr &ft. bat buloc

VND

Lgi nhu4n sau thuE

chtra phan phoi VND

T6ng

VND

380.000.000.000 12.000.000.00(1 (13.898.400.000) 19.482.3()1.134 17.381.940.490 116.665.012.539 531.630.854.163 81.827.543.613 81.827.543.613

17.285.379.107 4.091.377.181 (21.376.756.288)

(11.708.098.488) (11.708.098.488) (44.210.160.000) (44.210.160.000)

(500.000.000) (500.000.000)

380.000.000.000 12.000.000.000 (13.898.400.000) 36.767.680.241 21.473.317.671 120.697.541.376 557.040.139.288

Nguon von kinh doanh

ThAng dtr von co phan

Co phieu quS, Qii dAu,ttr phat trien

Quy dkr phong tai chinh

Quy dtr trir bat bui)c

nhuan sau thue

T6ng

chna phan phoi VND VND VND VND VND VND VND VND

So dtr tai ngay 1 thing 1 nam 2015 Lgi nhuan trong nam Phan b6 Igi nhuan vao cac quSi Trich quy khen thuang phnc lgi Tra co trong nam Thuong Ban DiL hanh s6 dtr ti ngay 31 thang 12 'tam 2015

NAm ket thin ngay 31 thang 12 nAm 2014

Se dir ti ngay 1 thang 1 nAm 2014 380.000.000.000 12.000.000.000 (13.898.400.000) 8.034.780.865 6.175.405.963 11.620.147.455 59.879.555.854 463.811.490.137

Li nhuan trong nam 115.235.860.710 115.235.860.710 Phan bo lgi nhuan vao cac quy 5.272.114.306 5.761.793.035 (11.033.907.341) Inch quy khen thuang phdc lçñ (9.897.281.548) (9.897.281.548) Ira co tirc trong nam (36.841.800.000) (36.841.800.000) Thuang Ban Dieu hanh (500.000.000) (500.000.000) Bin dOng Ichac

dir to, i ngay 31 tilling 12 nAm 2014

6.175.405.963 (6.175.405.963) (177.415.136) (177.415.136)

380.000.000.000 12.000.000.000 (13.898.400.000) 19.482.301.134 - 17.381.940.490 116.665.012.539 531.630.854.163

32

Cong y CO plias !' Bao hiem Ngfin hang Ming nghiep Mau B09 — DNPNT Thuyet minh bao cat) tai chinh cho nam ket thtic ngay 31 thing 12 nam 2015 (tip theo)

(b) Cac CO thing Ion cüa Cong ty

Ngan hang Nang nghiep vã Phat trien

31 /1 2/2015 VND 0/0

31/12/2014 VND %

Nong than Viet Nam, 195.000.000.000 51,32% 195.000.000.000 51,32% Tong Cong ty Co phan Tdi bao hiem Qu6c gia Viet Nam 32.000.000.000 8,42% 32.000.000.000 8,42% Cac CO dong pho thong 153.000.000.000 40,26% 153.000.000.000 40,26%

380.000.000.000 100,00% 380.000.000.000 100,00%

(c) SO Itr9mg cO phieu

31/12/2015 31/12/2014

So Idong co phieu pho thong dã phat hanh ra cong chi:mg 38.000.000 38.000.000 SO lung co phieu pho thong mua Ii 1.158.200 1.158.200 SO luong cô phieu pho thong clang lin hanh 36.841.800 36.841.800

7 7

CO phial ph o thong c6 menh gia là 10.000VND/co phiêu. Moi co phieu pho thong Wang dng vói mOt phial Neu quyet tai., cac cuOc hop co dong cda Cong ty Cac co dong &roc nhan co tdc ma Cong ty cong be) vao timg th6i diem. Tat ca co phial pho thong Clod Co tha td du tier' nhis nhau doi v6i tai san con lai cda Cong ty.

33

Bap Bao Bao Bao 13ao Bac) Bao Bao Bao Bao

hie'm hiem hiem hiem hiem hiem hiem hie'm hitm hiem

Gino' tv CO phan Bao hiem Ngan hang Nong nghiep ML1 B09 — DNPNT Thuyet minh bao cao tai cliinh Cho niim ket thitc ngay 31 thang 12 !tam 2015 (tip then)

20. Doanh thu phi bao hiern

2015

2014 VND

VND

Phi bao hiêm geic

Bao him con nguai Bao hiem tai san \fa k5 thu4t Bao hiem hang hod Bao hiem xe co giói Bao hiem chdy no , Bao hiem tau thuyen Bao hiem trach nhiem Bao hi .61n thiet hai kinh doanh Bao hiem nong nghiep

Cac khofin giam trir phi bao hiem goc

Bao hi6m con nguoi Bao hie'm tai san va ky thu4t Bap hi"e'm hang hod Bao hiem xe Bao hiem chay no , Bao hiem tau thuyen Bao hiem trach nhiem Bao hiem !long nghiep

Phi nh4n tai bao hiêm

con nguoi tai san va ky thu'at hang hod hang khong xe ca giài chay no , tau thuyen trach nhiem thiet hi kinh doanh nong nghiep

Tang diy phong phi bilo hiêm geic va nhcin tái bao hiem

Bao him con ngtrei Bao hiem tai san va ky thuat Bao hie'm hang hod Bao hi'e'm hang khong Bao hie'm xe co giói Bao hiem chay no , Bao hiem tau thuyen Bao hiem trach nhiem Bao hie'm thiet hi kinh doanh Bao hi6m nong nghiep

794.762.460.869

562.552.922.419 60.562.532.667 3.508.434.588

141.796.435.234 17.090.528.346 6.782.692.516

586.375.263

1.882.539.836

(10.310.679.117)

(95.155.556) (8.449.959.529)

(5.063.017) (1.084.280.670)

(558.599.608) (117.620.737)

40.351.256.799

39.717.406.048 (8.048.783)

279.807.733 22.466.027 81.989.370 57.457.532

190.716.011 (3.539.761) 13.002.622

(84.186.662.265)

(73.717.323.798) 5.494.566.041

239.591.919 73.687.846

(15.930.636.170) (1.884.726.509) 1.177.764.683

161.556.553 61.201.804

137.655.366

636.941.257.257

415.129.908.968 82.818.765.470

4.581.737.881 109.368.083.322 12.799.367.185 9.612.891.136

718.091.320 1.429.018

1.910.982.957

(4.247.536.118)

(114.803.583) (2.521.624.411)

(130.143.619) (506.038.520) (26.549.907)

(610.328.435) (118.856.613) (219.191.030)

24.201.827.894

8.013.884 22.521.970.214

2.096.204 427.183.426

11.303.451 71.647.814 62.147.139

500.969.673 117.434.828 479.061.261

(55.445.189.109)

(52.325.899.030) (1.724.213.353)

107.989.817 (48.632.381)

(3.147.398.628) (1.828.543.941) 3.059.229.717 (168.952.209) (12.377.506) 643.608.405

Doanh thu phi bUo hiêm 740.616.376.286 601.450.359.924

34

Cong y Co ph .an Bao him Ngan hang Ming nghi0 Mau B09 — DNPNT Thuyet minh bao cao tai chinh cho nam kêt thtic ngay 31 thang 12 nam 2015 (titp theo)

21. Phi nhuvng tai bac) him 2015 VND

2014 VNI)

53.474.674.225 57.640.600.771

218.400 34.408.126.886 39.236.894.134

2.060.635.487 1.264.099.339 2.702.081.052 1.683.020.188 9.206.137.556 7.839.838.280 3.377.133.907 5.826.364.486

351.293.607 74.622.948 2.447.801 108.558.946

1.366.599.529 1.607.202.450

2.282.097.312 (813.457.210)

2.414.274.426 (896.466.191) (199.134.037) (105.787.659) (509.530.432) (357.072.223) (683.149.638) (1.086.825.936)

1.224.615.289 1.352.680.486 (138.335.330) (19.853.394)

53.055.573 (11.494.618) 120.301.461 311.362.325

55.756.771.537 56.827.143.561

2015 VN D

2014 VND

119.112.231.164 84.599.910.288 19.159.089.668 59.323.707.541

158.031.446 312.790.333 375.321.236 99.274.240

51.925.614.055 47.819.483.210 1.171.401.987 2.260.895.818 1.118.606.037 3.728.098.690

244.901.650 117.672.709 880.312.968

193.382.869.952 199.024.473.088

Tng phi nhuvng tai bdo him

Bao hiem con ngtreyi Bao hiem tai san va thua't Bao hiem hanghoa Bao hiem xe ca giói Bac) hiem chay no Bao hiem tau thuyen Bao him trach nhiem Bao hiem thiet hal kinh doanh Bao hiem nong nghiep

Tang/(giam) dv phong phi nhuvng tai bao hiêm

Bao hi6m tai san va Icy/ thu4t Bao hiem hang hoa Bao hiem xe co gió.i Bao hiem chay no s Bao hiem tau thuyen Bao hiem trach nhiem Bac, hiem thiet hai kinh doanh Bao hiem nong nghiep

Phi nhuvng tai bao hie'rn

22. Tong chi boi thirimg

Lokti hint] ban hieni

Bao him con ngtrai Bao hiem tai san vã k thuUt Bao hiem hang boa Bao hiem hang khong Bao hiem xe ca giOi Bao hiem chay no Bao hiem tau thuyen Bao hiem trach nhiem Bao hiem nong nghiep

35

Cong ty Co phan Bao him Ngan hang Ming nghiep IVIAu B09 — DNPNT Thuyet minh bao cao tai chinh cho nAm Wet thin ngay 31 tilling 12 nam 2015 (tip theo)

23. Thu bOi thtro.ng n huyng tái ha° hi&n

Loai hinh bao hiem

Bao hiem tai san vã k-y thot. Bao hiem hang hod Bao hiem xe ca gioi Bao hiem chay no s Bao hiem tau thuyen

2015 VND

2014 VND

7.587.903.883 33.121.811.499 39.506.129 38.910.165

839.907.762 264.731.675 745.864.283 2.195.806.250 816.573.012 1.865.006.971

10.029.755.069 37.486.266.560

24. Chi phi Mule ho4t di)ng kinh doanh bao hem

2015 VND

2014 VND

Chi hoa h6ng 123.669.824.340 55.466.495.243 Chi khac hoat dOng kinh doanh bao hiem 58.584.052.667 44.358.714.041

Chi glom dinh ton that 1.776.603.381 1.059.591.720 Chi dOi npreri th& ba 524.519.279 Chi clanh gia rüi ro cila dal twig bao hien? 42.000.000 2.075.409.691 Chi de phong hgn chê rzi ro ton that 1.117.241.930 1.033.288.858 Chi khcic 55.648.207.356 39.665.904.493

182.253.877.007 99.825.209.284

25. Doanh thu hoka ding tai chinh

2015

2014 VND VND

Lai tien gtri ngan hang Lai chenh lech gia Doanh thu hoat dOng tai chinh khac

46.902.438.208 41.732.256.237 40.742.881 356.153.063

581.088.155 1.111.062.626

47.524.269.244 43.199.471.926

36

.0 Cling ty C phan Bao hiem Ngan hang Ming nghiep Mau B09 — DNPNT Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thing 12 nam 2015 (tiep theo)

26. Chi phi/(thu nh4p) ho4t dling tii chinh

1:6 chenh lech tji gia Hoan nhAp dkr phong dthi tir chinig klioan Chi phi hot dOng tai

27. Chi phi quan l doanh nghib

Chi phi nhan viên Chi phi nguyen vAt lieu Chi phi do dung van phong Chi phi khAu hao tai san cô dinh Chi phi thue N/A cac khoan le phi Trich lAp dtr phong cac khoan phai thu khó doi (Thuyet minh 9) Chi phi dich vi ) mua ngoai Chi phi khac bang tien

2015 VND

45.372.942

19.461.410

2014 VND

71.544.896 (7.448.125.011) 2.179.885.570

64.834.352 (5.196.694.545)

2015 VND

2014 VND

144.141.814.356 108.404.658.367 9.387.699.896 8.930.110.550 4.298.432.947 3.947.271.201 7.991.716.477 6.751.400.458 9.289.184.688 7.624.361.966

404.886.816 1.531.114.722 26.796.069.090 22.024.373.1 1 5 54.642.330.402 40.550.992.107

256.952.134.672 199.764.282.486

37

Cong ty Co phan Bao him Ngan hang Ming nghi0 Mau B09 — DNPNT Thuyet minh bao clic) tai chinh cho nam ke't thtic ngay 31 thang 12 nam 2015 (t4p theo)

28. Chi phi thug thu nh4p doanh nghiep hiên hanh

(a) Di chitu thu e suAt thkrc t ghi nh4n trong hao cao kect

2015 VND

2014 VND

Chi phi thu thu nh4p hi0 hanh Nam hien hanh 23.254.269.288 32.700.422.447

Chi phi thud thu nhap 23.254.269.288 32.700.422.447

1)6i chidu thud suit thtic té 2015 2014 VND VND

Lgi nhuan trtrac thud. 105.081.812.901 147.936.283.157

Thu e tinh theo thu e suit cua TOng Cong ty 23.117.998.838 32.545.982.295 Chi phi khong cluvc khiu trir thue 136.270.450 154.440.152

T6ng chi phi thud thu nhap 23.254.-)69.-)88 32.700.422.447

(b) Thuec sut Ai) dung

Cong ty có nghia vi nOp thu e thu nhap doanh nghiep theo thu e suit bang 22%10 nhulan chiu thu. Vic tinh thue thu nhap doanh nghiep phi thuOc vao sr kiem tra va phe duyet cüa co. quan thuê. Ngay 19 thang 6 nam 2013, Quoc hi dä phe ,duyet LI* Sira doi 136 ,sung mOt so dieu dm Lust Thue Thu nhap Doanh nghiep. Theo do, mac thue suit thue thu nhlap cao nht duvc giam tir 25% xuong 22% cho nam 2014 va 2015, va së giam tier) xuong 20% tir nam 2016.

38

7, • - A - Gong ty Co phan Bao him Ngfin hang Nong nghip Mau B09 — DNPNT Thuyet minh bao cao tai chinh cho nam ket auk ngay 31 tilling 12 nam 2015 (tiep theo)

29. Lai ca bin tren co phieu

Tr ngay 1 thang 1 nAm 2015, vic tinh toan lài co ban tren CO phi6u cho nam kEt thitc ngay 31 thang 12 nam 2015 duvc dkra tren so 1çi nhuan thue)c ve CO dong pho thong sau khi trr di s8 phan bo u.o.c tinh vao quy khen thu.O.ng va phuc loi la 11.708.098.488 VND va s6 lupng co phieu pho thong binh quan gia quyn 36.841.800 Co phi6u (2014: 36.841.800 CO phi6u), chi ti6t nhu. sau:

(a) 1.Ayi nhulan thuAn thus5c ye cô thing phi') thong

2015 2014 VND VND

L9i nhu.nthuntrongnärn 81.827.543.613 115.235.860.710 So phan bo tam tinh vao qu9 khen thaong phitc 1(.yi (11.708.098.488)

Lpi nhulAn thuan thuOc ye co dong p110 thong 70.119.445.125 115.235.860.710 ss.

I 0

(b) So co phitu pho thOng binh qufin gia quye'n

2015 VND

36.841.800

2014 VND

36.841.800

36.841.800 36.841.800

2015 VND

2014 VND

phi6u ph 6 thong dä Oat hanh ham trao.c mang sang

S6 luvng binh quail gia quyen cua CO phial ph o thong cho nam k6t thilc 31 thang 12 nam 2015

(c) Lai Co' ban tren cO phitu

Lai co. ban tren c phi6u

1.903 3.128

Ging ty Co pl-thri 13ão hiern Ngfin hang Nang nghib

IVIAu B09 — DNPNT Thuyet minh bao cmo tai chinh cho nam ket thin ngay 31 thang 12 nam 2015 (tiep thco)

30. Ciao did] vi s6 tr9ng yLi cac ben lien quan

2015 2014 Giao dich VND VND

Ngfin hang Ming nghieT va Phat tri& Ming thon Vi§t Nam Doanh thu phi bao hiem 40.622.882.083 22.687.911.556 Doanh thu lai tien gri 47.481.498.668 42.301.758.470 Chi hoa hong \fa cac khan chi 1:11ic cho thji 143.773.970.443 107.686.550.320

Ban 'rein Giam dew Thu nh4p dm Ban Tong Giam cleic trong nam 4.091.878.351 3.088.240.122

SO (kr 31/12/2015 31/12/2014 VND VND

Ngfin hang NOng nghip vi Phat trien Nong them Viet Nam Tien girl thanh toan 41.155.379.924 48.420.127.771 Ti& giri co kSi han 859.725.291.700 724.000.000.000 Dat CQC quy 6.000.000.000 6.115.518.670 Lai ch./ thu 21.532.576.239 19.382.427.334 Phai thu phi bao him ge")c 114.267.398 797.960.575 Phai tra chi phi hoa hong, chi phi &nil giA rüi ro vA chi phi 116 trg dai I2 bao hiem goc 2.393.512.046 7.862.394.915

Cling ty Cho thue Tài chinh I Ngfin hang Ming nghiep va Phát trien Nong then Vi§t Nam Dt CQC mua co phieu 18.025.000.000 18.025.000.000

40

A Cling ty Co phan Bao hien] Ngiin hang Nong nghiep Mau B09 — DNPNT Thuyet minh bao cao tii chinh cho närn ket thfic ngay 31 tilling 12 Wain 2015 (tiep theo)

31. Cac cong ciii tãi chinh

(a) Quin 1' rfii ro tãi chinh

Tong quail

Cac loai rui ro ma COm.2. phai di mi:it do viec sir ding cac cong ci tai chinh cia minh bao

• rüi ro tin ding;

ro thanh khoan; va

• ro thi trtro.ng.

Thuyet minh nay cung cAp thong tin ve tern loai riii ro neu tren ma Cong ty c6 the Op phai va mo tá cac mpc tieu, chinh sach va cac quy trinh Cong ty sir dvng de do hreIng va quan 15/ rüi ro.

Hi d6ng Quan tri ctia Cong ty chiu trach nhiern kiem tra xem Ban T6ng Giant dc giam sat vi'ec tun thu chinh sach va thu tvc quan rid ro (Ala. Cong ty nhu the nao, va soat xet tinh thich h9p cia khung quail 1)'/ rüi ro lien quail den nhang rcti ro ma Cong ty gap phai.

(ii) Khung quoin 1.1, rüi ro

Mkic dich chInh cüa khung quan 1/ rüi ro vá quan tai chinh la nliam bao v c6 dongs ciia Cong ty tr cac siy,kien can tra Cong ty dat duvc cac mpc tieu tai chinh mot cach on dinh. H6i &Ong Quan tri va Ban Tong Giam doe nhan thay tam quan tr9ng cüa in6t he thong quan tri rüi ro hieu qua.

Cong ty dã thie't lap mOt b6 phan quan 1/ rUi ro voi ,cac,die‘u khoan duvc t1i'6.ng nhAt bo.i Hi d6ng Quail tn. B6 phan nay duvc 1)6 sung them vai m6t ca cau to chdc r6 rang bang cac van ban quy dinh trach nhiem và quyen han tü Hi dong Quan tri den Ban Tong Giarn et& va cac lanh do cap cao khac. Mt khung chinh sach da duvc phat trien va áp dvng, trong do chi ra nhang rüi ro chU yeu cüa C6ng ty, cac chuan mtrc ve quan tn rüi ro, kiem sok va to chdc kinh doanh cho cac hog Ong cüa Cong ty. Moi chinh sach s dtrac mOt thanh vien trong Ban Tong doe chili trach nhiem giam sat tinh Wan thii dosi vói chinh sach nay trong toan Cong ty.

(b) Rfii ro tin dyrif.,Y

RÜi ro tin dvng la rill no 18 tai chinh cUa Cong ty nu mOt khach hang hoac ben di tac cUa cong cv tai chinh khong dap (mg duvc cac nghla vii theo h9p (tong, va phat sinh chU yeu ter cac khoan phai thu khach hang va cac khoan dau tr vao chdrig khoan

4 1

Cling ty Cei phan Bao hiem Ngfin hang Nopg nghiep Mau B09 — DNPNT Thuytt minh bao cao tai chinh cho nam ket thtic ngay 31 thing 12 nam 2015 (tip the())

nh lucong cfia rüi ro tin ding

T6ng gia tri ghi s6 cua cac tai ,san tai chinh va gia tri eüa cac hgp d6ng bao lanh tai chinh da phat hanh the hien mirc rid ro tin dnng toi da. Mat d6ni ro tin dnng toi da dO tai ngay bao cao ithu saw

Thuytt minh

31/12/2015 VND

31/12/2014 VND

Tien va cac khoan tuang throng tin (ii) 81.639.330.467 177.182.642.818 Dan tu ngan hart khac (ii) 631.725.291.700 589.500.000.000 Phai thu khach hang va phai thu khae (iii) 70.282.577.516 124.909.341.588 Tai san tai chinh khac s (iii) 6.240.968.670 6.243.968.670 Dau tu dai Ilan khac - Tien girl có k •S' 11w1 (ii) 228.000.000.000

1.017.888.168.353 897.835.953.076

(ii) Tian va air khoiin diu tie tian gni có kj, iirn

Tien va cac khoan du tts vao tin giri ngan hang dm Cong ty chn yeu dugc gni tai cac t6 chirc tai chinh danh tieng. Ban Giam doc khong nhan thay c6 rüi ro tin ding trgng yeu nao tir cac khoan tien giri nay va khong cho rang cac to chirc tai chinh nay c6 the mat kha Wang tra ng va gay ton that cho Cong ty.

iii Cdc khodn ph& thu báo him va ph& thu khdc

Rid ro tin ding cia Cong ty chju anh huong chit yen boi ac diem dm tirng khach hang. Di pho vói nhang rüi ro nay, Cong ty da thiet lp mOt chinh sach tin ding ma theo do moi khach hang moi s dugc danh gia rieng bit ye d6 tin cay cüa kha nang tra ng truck khi Cong ty dtsa ra cac diêu khoan va dieu kin cung cap dich vv va thanh toan chuan cho khach hang do.

Cac khoan phai thu khach hang chill rin ro tin eking gm cac khoan phai thu ve bac) him, tai bao him, tarn ang cho khach hang va cac khoan phai, thu kha.c. Cong ty quan 1/ rüi ro tin dnng khach hang thong qua cac chinh sach, thit tpc va quy trinh kiem sok dm Cong ty có lien quan den viec quan 132 rüi ro tin citing khach hang.

Cac khoan phai thu khach hang va phai thu khac dm qua han hay chua bi giam gia chit yeti tir cac c6ng ty c6 ljch sir tra ng clang tin clay doi C6ng ty. Ban Tong Giam doe tin rang cac khoan phai thu nay có chat lugng tin dnng cao.

Tu6i ng caa cac khoan phai thu tit float dOng bao him g6c da qua han tai thafi diem cu6i flan' nhu sau:

Qua hq.n nhung khong suy giarn

31/12/2015 VND

31/12/2014 VND

Duoi 90 ngay 4.541.789.774 6.344.201.585 91 — 180 ngay 108.970.000 803.470.189

4.650.759.774 7.147.671.774

Qua h#n va bi suy gram 181 — 360 ngay 55.000.000 374.085.051 Tren 360 ngay 6.302.548.413 5.815.273.696

6.357.548.413 6.189.358.747

Dtr phong my phai thu khO doi 4.689.118.900 4.284.232.084

42

Ong ty Co phan Bac) hiem Ngan hang Mpg nghiep Mau B09 — DNPNT Thuyet minh Liao cao tai chinh cho nam ket thfic ngay 31 tilling 12 nam 2015 (tiep theo)

(c) Rai ro thanh khoan

Rôi ro thanh khoan la rid ro trong do Cong ty khong the' thanh toast cho các nghia vii tai chinh khi de'n hart. Phtrang thirc quan 1)% tai chinh cüa Cong ty la darn bao O. mirc cao nhat rang C8ng ty luOn c6 dü kha nang de thanh wan cac khoan nçx phai tra khi den han, trong dieu kin binh thtrong ding nhtr trong dieu kin cang thang ye mlat tai chinh, ma khong lam Oat sinh cac mac ton that khong the chap nhan dtrac hoc có nguy ca gay ton hal den danh tieng cua Cong ty.

Cac khoan nq phai tra tai chinh có khoan thanh man c6 dinh hoc có the xac dinh duvc co thoi gian dao han theo hgp dong nhtr sau:

Tkti ngny 31 tilling 12 nam 2015

Phai tra cho ngtrefi ban Cac khoan phai tra, phai n8p n,gan han khac Phai tra dal han khac

Tir 1 den 5 DtrOi 1 niim TOng cOng

narn VND VND VND

47.407.501.311 47.407.501.311 7.989.623.249 7.989.623.249 1

5.000.000 5.000.000

55.397.124.560 5.000.000 55.402.124.560

Tti ngay 31 thang 12 nam 2014 Diroi 1 'lam

Tir 1 den 5 nam

MIN Tong ce)n g

VND VND VND

Phai tra cho ngtrai ban 64.163.684.614 64.163.684.614 Cac khoan !Thai tra, phai n8p ngan 5.956.961.806 5.956.961.806 Phai tra dai Nan khac 5.000.000 5.000.000

70.120.646.420 5.000.000 70.125.646.420

(d) Rili o thi trtro.ng

ro thi twang la rüi ro ma nhang bin dOng ye gia thi trubmg, nhtr tSIgia h6i doai, läi suAt ya gia c6 phial se anh htrong den ket qua kinh doanh dia Cong ty hoc gia tri cüa cac cong cg tai chinh ma Cong ty nam gift. Mvc dich ciia yiec quail rüi ro thi,trtrang la quanl ya kiem sok cac rüi ro thi trublig trong

có the chap nhAn duvc, trong khi van toi da hoa lai nhuAn thu duvc.

COng ty C6 phan Bao hiem Ngfin hang Wong nghib Milt] 1309 — DNPNT Thuyet minh bao cao tai chinh cho nam ktt thin ngay 31 thang 12 nam 2015 (tiep theo)

(I) Rill ro tj giá hai dodi

Cong ty có cac khoan tai san ya ng phai tra tin t" thun chni Ann hfigng cfia rfii ro tS, gia hi doai iihts

sau:

Tien va cac khoan

31/12/2015 USD Ngo#i q khac VND VND

31/12/2014 USD Ngo#i q khac VND VND

urang &rang tien 22.455.858 17.806.018 Phin thu dm khach hang 1.712.459.048 472.164.866 1.436.391.568 152.202.639 Phai tra cho ngubi ban (1.734.364.677) (243.277.177) (1.222.669.051) (5.070.800)

550.229 228.887.689 231.528.535 147.131.839

Sau day la nhfing tS/ gia ngoai t chinh duvc Cong ty áp dcmg:

gia tii ngay 31/12/2015 31/12/2014

1 USD

22.495 21.420

Disai day la bang phan tich cac tac Ong c6 the xay ra di voi lgi nhuan thuan cUa C6ng ty sau khi xem xet mirc hien tai cüa tS/ gia hoi doai va sr bien Ong trong qua khir ding nllir veng cüa thi twang. Phan tich nay dkra tren gia dinh la tat ca cac bien so khac së khong thay doi, dc bit la lai sat.

Anh htro.ng dôi nhu4n

thuAn VND

Nam k& thtic 31/12/2015 USD (manh them 2%) 8.584

Nam ket tit& 31/12/2014 USD (m4nh them 2%) 3.611.845

Bien Ong nguvc lai cCia tjt gia cac deng tin c6 the c6 ding mirc de tac Ong nhung nguvc chieu del voi lgi nhuan thuan cüa Cong ty cho nam ket thik ngay 31 thang 12 nam 2015.

44

Gong y CO phan Bao him Ngfin hang Ming nghiep Milli 1109 — DNPNT A Thuyet minh bao cao tai chinh cho nam ket thtic ngay 31 thang 12 nam 2015 (tier) theo)

(ii) Rill ro lai siitt

Rüi ro lài suat la rài ro ma gia tri h9p 1S/ hoc dong tien trong tuang lai cua cac cong ci tai chin!' cua C8ng ty së bien Ong do sir thay doi cCia lAi suat thi trubmg.

Tai ngay bao cao, cac cong cu tai chinh chiu lãí suit cila Cong ty nfar sau:

Cac cong cy Jai chinh Co Icti sold ca dinh

Gia tri ghi so 31/12/2015 31/12/2014

VND VND

Tien va tu.ang dirang tien 79.639.330.467 177.182.642.818 Dau tr ngan hin khac 633.725.291.700 589.500.000.000 KS/ quy bao hiem 6.000.000.000 6.000.000.000 Diu tu• dai han khac 228.000.000.000

947.364.622.167 772.682.642.818

Do cac cong cu tai chinh chiu !Ai suit au c6 I'M suit c6 dinh va duvc hach toan theo gia g8c nen sir thay ai ye lãi suit khong c6 anh twang 01 Igi nhuan than cUa COng ty.

45

Ging ty CO phAn BA° hie'm Ngiin hang Yong nghib Mau B09 — DNPNT A Thuyet minh bat) cao tai ain't cho 'tam kêt thfie ngay 31 thang 12 Wain 2015 (tie') theo)

32. Riii ro bac) hem va clic chi tieu tãi chinh bin

(a) Quiin 157 von vã yi.,111 eau theo 1u4t dinh

Mktc tieu du tien cüa Cong ty trong viec quan 1/ v6n la luon luon duy tri ngu6n v6n du manh d b6 trg cho sr phat trien trong kinh doanh va dam bao yeu cau ve von phap dinh. Cong ty nhan tilde dtrgc nhang tic dOng doi vai lgi nhuan dm co dong voi mac d'ci von gop va tim each duy tri mire can bang than tr9ng.

Yeu,cAu v v6n phap dinh phat sinh tr cac hoat d6ng nghiep vii cua Cong ty va yeu cu Cong ty phai nguon von vira du dê trang trai ng va dap Ung cac quy dinh ye bien kha nang thanh toan tai Viet Nam. Cac yeu cau ye dam bao kha Wang thanh toan áp diving cho Gong ty dugc quy dinh trong Thong ttr 125.

Bang dual day neu len bien kha 'tang thanh toan t6i thiL ‘va bien kha nang thanh toan cua Cong ty. Nhang ngtroi lap chinh sach quan tam den vi'ec bao ve' quyen lgi cOa ngubl mua bao him va theo dOi lien tkic de dam bao cac cong ty bao hiem hog d6ng hieu qua vi lgi ich cOa ngtroi mua hiem. Nhang ngtroi lap chinh sach dong thei ding quan tam den viec dam bao cac c6ng ty bao hiem c6 the duy tri dtrgc trang thai thanh khoan phU hgp, de Ung pho vai nhang nglaa vki bao hien] Oat sinh ngoai du bao do suy giarn kinh te hoc tham h9a tkr nhien.

Bien kha nang Bien klia Hang TS, le bien thanh toan cfia thanh wan kha nAng Tong Cong ty CA fillet' thanh toan

VND VND ()A)

Ngay 31 thang 12 nam 2015 NO)/ 31 thang 12 nam 2014

377.039.673.790 192.832.091.082 196%

358.122.939.252 149.813.737.066 239%

(b) Cac chi tieu tài chinh cif ban

STT

1.

Chi tieu

Co. eiiti tai sfin .

Dun vi tinh 2015 2014

- Tai sari dai han/Tong tai san % 28,97 11,83 - Tai san hru,dOng/Tong tai san % 71,03 88,17

2. Co. cAu nguon Ain - Ng phai tra/Tong nguon von % 56,93 53,58 - Ngu6n von chi' sa hau/Tong ngu6n v6n % 43,07 46,42

3. Kha nang thanh toan - Kha nang thanh toan nhanh lin 1,595 2,186 - Kha nAng thanh toan hien hanh L'An 1,598 2,189

4. TS7suat loi nhu4n , • - TS' suat 191 nhuan truck thu6/T6ng tai sari , % 8,12 12,92 - TS, suit 191 nhulan sau thue/Doanh thu thuan % 11,70 20,87 - TS, suit igi nhuan sau thue/Nguon von chu so. hat % 14,69 21,68

46

Ngay 23 thang 3 nam 2016

Ngubi lp NgisM soat xet

A Ging ty Co phan Bao him Ngfin hang Ming nghiep Mau B09 — DNPNT Thuyet minh bao ea° tai chinh cho nam kêt thtic ngay 31 titling 12 nam 2015 (tiep theo)

33. SO HO so sanh

mot so' sO lieu so sanh dirge dieu chinh lai cho phu hpp vói each trinh bay dm tidal hien thoi. Bang so sanh so lieu trong nam tru'ac và sau khi du.gc phan loai nhu. saw

31/12/2014 31/12/2014

VND VND Ma se

(da duvc trinh (Phan loi 10)

bay truck day)

Bang can del ke toan

Cac khoan tirang throng tin 112 128.500.000.000 165.500.000.000

Dau tu• ngan htn 121 589.500.000.000 552.500.000.000

2014 2014 Ma se

VND VND

Bao cao chuyen tien

(phan lo0 10) duvc trinh

bay trirsit day)

Tien chi cho dâit tii vao den gdi cc') ki hn 23 (153.963.482.390) (138.978.433.251)

Tien WI tuung throng tien du nam 60 453.018.018.342 475.018.018.342

Tien N/A Wang throng tin cu6i nam 70 178.685.410.954 215.685.410.954

Dao Duy Trung Pham Minh Tri

Hoang Thj Tinh

Phong Ke wan Tai chinh

Throng Phong Ke loan Tong Giarn doc

Tai chinh

47