C6ng ty CO ph5n Bac) him Ng5n hang N6ng nghi§p

BA° cao tai chinh

Qu9 3/2020

C6ng ty CO phAn Bao him Ngan hang NOng nghiOp

Mt)C LVC

Trang

Thong tin chung 1 - 2

Bang can clei Ice than 3 - 4

Bao cao ket qua hot Ong kinh doanh 5 - 7

Bao cao chuyen tin to 8

Thuyet minh bac) cao tai chinh 9-37

Cong ty CO phan Bac) hiem Ngan hang N6ng nghrap

THONG TIN CHUNG

CONG TV

C6ng ty CO phan Sao hiem Ngan hang Nang nghiep (tong ty"), truck day la COng ty CO phhn Bao hiem Ngan hang N6ng nghlep va Phat then nOng them Viet Nam dark thanh lap theo Luat Doanh Nghiep cua Viet Nam theo Giay Chang nhan Dang kj, Kinh doanh s6 38GP/KDBH do 80 Tai chinh cap ngay 18 thang 10 clam 2006 va theo cac Giey chng nhan clang k9 kinh doanh dieu chinh sau:

GM)/ phep Web Minh Ngay cep

They d6i chinh

38/GPDC1/KDBH

01/02/2008 Tang van dieu 10 cOa C6ng ty CO phhn Bao hiem Ngan hang N6ng nghiep va Phat Wen NIOng than Viet Nam thanh 380 tjr VND va thanh lap 4 chi nhanh tai Ha Neri, Da Nang, Nghe An va Dak Lak

38/GPDC2/KDBH

25/06/2008 DOi ten thanh Gong ty CO ph& Bao hiem Ngan hang Nang Nghiep

Thanh lap 3 chi nhanh tpi Hai Phony, Khanh Hoa va Can The'

38/GPDC3/KDBH

26/07/2011 Thanh lap 1 chi nhanh tpi Thanh Hoe

38/GPDC4/KDBH

07/01/2015 Thay clOi ca CALI van dieu 10 cera cat c6 d6ng va thanh lap 1 chi nhanh tpi PhU Thp

Hot clang chinh trong nam hien tai cue Cong ty la kinh doanh bao hiem phi nhan trio, tai bao hiem, giám OM tin that, hopt Ong dau tu, tai chinh va cac hot Ong khac theo quy dInh dm pap lust.

C6ng ty c6 try so, chfnh ti Tang 6, t6a nha chung cu, 29T1, anang Hoang Dao Thiry, Phutng Trung Hoa, Quan Cau Giay, Thanh pho Ha NOi, Viet Nam va 10 chi nharch tai HO Chi Minh, Ha NOL Da Nang, Nghe An, Oak Lak, Hai Ph6ng, Khanh H6a, Can The', Therm H6a va Phi) Tho.

Hi:AM:AG QUAN

Cac thanh vier' HOi &mg Quan tn trong nam va vao ngay lap bao cao nay nhu, sau:

Hp va ton

Chev vi Ngthy b6 nhiOtnitai b6 nhiem

Ong Phan) Tugn Ong Nguyen Tien Hai Ong pang Van Lieu Ong Le Hong Quan Ong Diking Van Thanh

Chu tjch Tharch Vier' Thanh viOn Thanh vier) Thanh vien

BO nhiern ngay 01 thang 6 narn 2020 BO nhiem ngay 01 (hang 6 nam 2019 Tai be nhiem ngay 26 thang 5 nam 2017 Tar b6 nhiem ngay 26 thang 5 clam 2017 Tai 136 nhiem ngay 26 thang 5 nam 2017

BAN KlEM SOAT

Cac thanh vien Ban Kiem seat trong nam va vao ngay lap bao cao nay nhu, sau:

Hy vA ten

Ong Truang Dinh Canh BA Lau TN Viet Hoa Ong Nguyen Napo Klan

Chen vy

Twang ban Tharch vien Tharch viên

NgAy tai b6 nhipm

Tai be nhiam ngay 26 thang 5 ;lam 2017 Tai be nhiern ngay 26 thang 5 nem 2017 Tar b6 nhiem ngay 26 thang 5 nam 2017

1

Gang ty CO phAn Bac) him Ngan hang Nang nghrap B01 - DNPNT

BANG CAN DOI KE TOAN

BAN TONG GIAM D6C

Cac thanh vian Ban Tong Giorn dec vao ngay lap boo cao tai chinh nay nhir sau:

Hp va ton

Ong Nguyen Tien Hai Ong De Minh Hoang Ong Quach Ta Khang Ong Mai Sinh

Chlyc vp

Tang Siam floc PhO Tong Siam dOc Ph6 Tong Gam dOc Ph6 Tong Siam d6c

NA/ 66 nhiOrnItei b6 nhiOm

BO nhiern ngay 1 thdng 6 nam 2019 Tai be nhiem ngay 18 thang 5 nam 2015 Tai be nhiem ngay 19 thong 7 nam 2016 Tai be nhiem ngay 1 thang 9 nam 2017

NaltIDAI DIEN THEO PHAP LUAT

Nputi dO.dien theo phap luet cua COng ty vao ngay lap bao cao nay la Ong Nguygn Tien Hai, chOt danh: Tong Giam doc.

2

C6ng ty CO phan Bao hiern Ngan hang N6ng nghiap B01 - DNPNT

BANG CAN obi Kt TOAN

ma s6 TAI SAN Thuyet minh 56 cut,' qui,

VND

56 du nam

VND 100 A. TAI SAN NGAN HAN 2.676.998.274.310 2.375.366.521.557 110 I. Tien a ac khan twang dwang lien 4 76.334.641.819 47.694.393.644 111 1. Tin 76.334.641.819 47.694.393.644

112 2. Tien dang chuyen - - 120 II. Du tit, tat chinh ngin hpn 5 2.178.747.291.700 1.939.747.291.700 123 1. Dau kr nem giCr den ngay deo hpri 2.178.747.291.700 1.939.747.291.700

130 III. Dec khan pal thu ngen hpn 6 125.645.003.178 89.860.456.179 131 1. Phai thu ngan hpn dm khach hang 40.812.591.528 31.819.015.863

131,1 1.1. Pilaf thu ye hop dOng be° hiom 40.812.591.528 31.819.015.863 132 2. Tra truck cho ngutd ben ngan han 2.230.164.351 1.015.730.687

136 3. Phai thu ngan hpn khac 88.491.626.678 62.750.233.389

137 4. Dv phong phai thu ngen hpn khei dtii (5.724.523.760) (5.889.379.379)

140 IV. Hang Mn kho 2.735.512.088 2.852.348.591 141 1. Hang t6n kho 2.735.512.088 2.852.348.591 150 V. TA! seri ngen hpn khac 208.381.129.792 192.376.171.120 151 1. Chi phi fit' truck ngan hpn 208.381.129.792 192.376.171.120

151.1 1.1. Chi phi hoa hong chua phen 66 7 206.534.455.874 192.376.171.120 151.1 1.2, Chi phi tra truOt ngan hpn khec 1.846.673.918 ..

190 VI. TN son tai bao hiem 16,3 85.154.695.733 102.835.860.323 191 1. Dv phong phi nhutng tai bao hiem 44.276.407.654 43.620.819.454 192 2. Dv ph6ng boi thutng nhuvng tai bao hiern 40.878.288.079 59.215.040.869 200 B. TAI SAN DAI HAN 198.024.776.819 194.103.077.331 210 I. Cac khan ghat thu dei hpn 7.287.918.574 7&14.924.505 216 1. Phai thu dai hpn khac 7.287.918.574 7.014.924.505

216.1 1.1. ky pup bao hia'm 8 6.000.000.000 6.000.000.000 216.2 1.2. Phai Mu clai hgn khac 1.287.918.574 1.014924.505 220 It Tal san c6 dinh 125.425.566.654 122.404.961.892 221 1. Tai san c6 djnh him hit 9 65.307.056.962 62.202.443.706 222 - Nguyen gia 125.838.346.769 118.541.261.266 223 - Cie tr/ hao mon WS (60.531.289.807) (56.338.817,560) 227 2. Tai san c6 dinh vo hinh 10 60.118.509.692 60.202.518.186 228 - Nguyen gia 65.634.778.877 65.634.778.877 229 - Gia tri hao m6n lup 14 (5.516.269.185) (5.432.260.691) 240 III. TA' san der dang del hail 66.363.636 • 242 1, Chi phi xby dying co ban cley dang 66.363.636 - 250 III. Deu tip MI chinh clai hpn 59.500.058.302 58.500.058.302 255 1. Deu tu nam gill, den ngay dao hen 5 59.500.058.302 58.500.058.302 260 IV. TM san dai hpn Mac 5.744.869.653 6.183.132.632 261 1. Chi phi tra truck dai han 11 5.744.869.653 6.183.132.632 270 TONG CC:MG TAI SAN 2.875.023.051.129 2.569.469.598.888

3

Cang ty CO phan Bac) hiern Ngan hang N6ng nghi rap B01 - DNPNT

BANG CAN DOI KE TOAN (tip theo)

Ma so

NGUON VON Thule& minh

s6cu6iqu9

VND

s6 dAunam

VND

300 C. No, pmAi TRA 1.886.056.227.290 1.678.394.782.837 310 t Ncy ngen hp', 1.886.056.227.290 1.678.394.782.837

311 1. Phai tra ngveri ban ngan ban 12 91.657.503.261 77.367.037.238

31/./ 1.1. PSI tit ve hub ddng tido hidm 90.250.813.215 74.511.145.383

311.2 1.2. Phai tra khac cho ngvai ban 1.406.690.046 2.855.891.855

313 2. Thue va cac khoan phai her) Nha nuerc 13 20.765.407.301 15.619.057.670

314 3. Phai tra nguti lao Ong 126.147.507.705 66.171.064.281

318.1 4. Doanh thu chin thut hien ngen Mn 13.390.759.015 15.491.016.734

318.2 5. Doanh thu hoa hong chin duvc hutng 14 11.722.906.591 11.826.852.256

319 6. Phdi tra ngan han khac 15 8.325.209.850 19.226.667.738

322 7. Duct khan thutng. phOc lqi 93.514.586.760 65.118.826.129

329 8. Dv phong nghiep vu 16,1 1.520.532.346.807 1.407.574.260.791

329 1 '

8-.1. Dv phOng phi bao higm gob va nhan tat So him 16.3.1 1.212.184.874.681 1.104.892188.295

329 2 '

8' 2' - Du^ phony b6i thvong bao bloat gdc

. . ., ., va nhan ta bao him 16.3.2 189.941.459.458 197.724.673.267

329.3 8.3. D(11 phOng So Ong Ian 16,4 118.406.012.668 104.957.399.229

400 D. VON CHI) So HOU 988.966.823.839 891.074.816.051 410 I. Von ch0 set hem 17 988.966.823.839 891.074.816.051 411 1. Von cO phan 380.000.000.000 380.000.000.000

411a 1.1. C6 phieu ph6 th6ng c6 quygn bidu quyet 380.000.000.000 380.000.000.000 412 Theng di, von co phen 12.000.000.000 12.000.000.000

415 CO phieu gu9 (13.898.400.000) (13.898.400.000)

417 Qu9 du tu. ghat Oren 248.833.188.964 176.133.188.964 419 0u9 du, trix bat buec 38.000.000.000 38.000.000.000

421 Lod nhuen sau thue chua phan phOi 324.032.034.875 298.840.027.087

421a 64 1' Loi nhuOn sau thug Ova phan phoi lay kg ., , . den cum flan; trua c 86.925.251.810 56.344.507.044

421b 6

'2

' Lei nhuan sau thug thus phan ph& nom nay 237.106.783.065 242.495.520.043

440 TONG CONG NGU6N VON 4a1.51.129 2.569.469.59;

° GONG , co * Ci.0g PHAN

[MO

S1 116 NGHI Paid Ong Deo Duy Trung Ong Phorn Minh Tri ̀Vlibi_ • • tar/en Tien Hei

4. 0 Phe Phong Ke toan Tei chinh TR/Ong Phong Ke toan WT. vr6 am don

PA

C6ng ty C6 phan Bao him Ngan hang Nang nghrap B02 - DNPNT BA° cAo KET QUA HOAT DONG KINH DOANH

PHAN I — BAO CAO KET QUA HOAT DQNG KINN DOANH TONG HOP

Ma s6 CHI TIEU

guy 3 Luy ke tip du nam den cuiii thang

Nam nay

VND

Nam trutc

VND

Nam nay

VND

Nam Mit

VND 10 433.362672.756 352.160.766.969 1.259.694.997.216 1.090.041.737.014 1 Doanh thu thuhn hoat Tong kinh doanh bac hiem

12 2 Doanh thu hciat dOng tal chinh 35.717.652.718 31.267.306.044 103.765.027.798 87.836.692.091 13 3 Thu nhap khac 353.388.376 5.985.921 1.266.046.008 297.299.606 20 4. Temp chi phi hoat dOng kinh doanh bao hiem 252 745 330 357 188.923.090.273 691.907.044.315 552.016.747.337 22 5. Chi phi hoat dOng tai chinh 12.805.233 6.925.643 50.597.976 18.514.823 23 6. Chi phi guan ly doanh nghiap 127.891.571.387 102.226.064.904 376.120.237.877 366.140.103.487 24 7. Chi phi khac - 4.185 171.169.618 27.492.766 50 8. Tong looi nhuan ke toan trut thue 88.784.006.873

_ 92.277.973.929 296.477.021.236 259.972.870.298

51 9. Chi phi thu6 TNDN hiOn hanh 17.779.401.375 18.464.595.623 59.370.238.171 52.027.072.613 60 Loi nhulan sau thu6 thu nhap doanh nghi6p 71.004.605.498 73.813.378.306 237.106.783.065 207.945.797.685 70 Lai co ban hen c6 phieu - - - -

5

C6ng ty C6 phan Bac) him Ngan hang N6ng nghiap B02 - DNPNT

Ao CAO KET QUA HOAT °ONG KINH DOANH PHAN II - BAO CAO IKE- QUA HOAT DONG KINN DOANH THEO HOAT DONG

Ma s6 CHI TIEU Thuyet mini,

Cluj 3 Luji ke ter du nem den cad thang

Warn nay

VND

Nam try&

VND

Nam nay

VND

Nam trutc

1

VND 1 1. Doanh thu phi bao hiem (01 = 01.1 + 01.2 + 01.3) 18 452.829.185.334 368.314.758.179 1.314.043.726.765 1.137.826.744.237

Trong do: - - - - 1,1 - Phi bao hibm Tic 18 457.792.036.736 403.951.061.292 1.421.090.860.419 1.276.265.867.517

(39.268.859) 1,2 - Phi nhen tai bdo hi6m 18,2 12.672.182 245.552.732 192.915.792 1.3 - Tang du, phOng phi bao hi6m gOc va nhen tai bac) hiern 16,1 4.975.523.584 35.597.034.254 107.292.686.386 138.632.039.072 2 2. Phi nhuvng tai bao hiem (02 = 02.1 + 02.2) 19 (25.656.369.666) (21.444.164.828) (75.819.480.892) (63.403.852.240)

Trong do: - - - - 2,1 -Tong phi nhvong tai boo hiern 19,1 (29.337.672.475) (24.146.011.758) (76.475.069.092) (67.808.399.230) 2,2 -Tang dip phang phi nht.rong tai bao hiern 16,1 3.681.302.809 2.701.846.930 655.588.200 4.404.546.990 3 3. Doanh thu phi bao Mem than (03 = 01 + 02) 427.172.815.668 346.870.593.351 1.238.224.245.873 1.074.422.891.997 4 4. Hoa hOng nhuvng tai bao hiem vã doanh thu khac hoot ddng

kinh doanh bao hiem (04 = 04.1 + 04.2) 6.189.857.088 5.290.173.618 21.470.751.343 15.618.845.017 Trong de: - - - -

4,1 - Hoa hong nhuvng tai bao hiOm 20,1 6.156.985.567 5.263.839.390 18.482.225.691 15.517.930.304 4,2 - Doanh thu khac hopt Ong kinh doanh bac, hiem 32.871.521 26.334.228 2.988.525.652 100.914.713 10 5. Doanh thu than hoet tieing kinh doanh bao hiem (10 = 03 + 04) 433.362.672.756 352.160.766.969 1.259.694.997.216 1.090.041.737.014 11 6. Chi brii thutng (11 = 11.1 + 11.2) (131.547.879.489) (95.183.114.229) (335.016.973.801) (267.780.066.757)

Trong de: - - - - 11,1 - Tong chi bOi ththhig 21 (131.642.586.463) (96.136.924.456) (335.509.985.116) (268.758.918.152) 11,2 - Dec khoan giam Mr 94.706.974 953.810.227 493.011.315 978.851.395 12 7. Thu beii thutng nhuvng tai bao hiem 21,3 15.378.660.640 3.559.509.260 18.292.503.980 5.176.530.704 13 8. (Tanigygiam ci h phony bOi thutng bao hiem gtic iia nhan tai bao hiem 16,2 24.841.633.323 (5.545.628.024) 7.783_213.809 (2.966.547.875) 14 9. Tangagiam) chi ph6ng bOi thirteng

nhuvng tai bao hiem 16,2 (29.142.468.123) 7.114.304.233 (18.336.752.790) 7.288.148.354 15 10. TOng chi al thutng bao hiem

(15 = 11 + 12 + 13 + 14) 21 120.470.053.649 90.054.928.760 327.278.008.802 258.281.935.574 16 11. Tang dui phong dao ddng livn 16,4 (4.284.670.360) (3.797.657.802) (13.448.613.439) (12.086.503.838)

6

7

Ong Pharn Minh Tri Trusaing Phong ice loan Tai chinh

ONG ,0 t Cu PHAN * 6A0H1 ,0 WONG

n Tian Hai m doe

C6ng ty CO phAn Bao Went Ngan hang N6ng nghiep 802- DNPNT BAo CAO KET QUA HOAT DUNG KINH DOANH PHAN II — BAO CAO KET QUA HOAT DUNG KINH DOANH THEO HOAT DUNG

M5 só CHI TIEU Thuyet minh

QuY 3 Lu9 14 Kr du nam den cutu thong

nay Nam nay

VND

Nam tit arc

VND

Nam nay

VND

Nam trutc

VND

17 12. Chi phi khac hog deng kinh doanh bho hiem (17 = 17.1 + 17.2) 22 (127.990.606.348) (95.070.503.711) (351.180.422.074) (281.648.307.925) Trong de: - - - -

17,1 - Chi boa (king Pao him (72.091.324.811) (61.453.796.252) (210.202.458.188) (185.104.338.925) 17,2 - Chi phi khac hod( ddng kinh doanh Pao hiam (55.899.281.537) (33.616.707.459) (140.977.963.886) (96.543.969.000)

13. Tcing chi phi hog Ong kinh doanh 18 bao hiem (18 = 15 + 16 + 17) (252.745.330.357) (188.923.090.273) (691.907.044.315) (552.016.747.337) 14. Lot nhuan gep hog clang kinh doanh 19 bao him (19 = 10 + 18) 180.617.342.399 163.237.676.696 567.787.952.901 538.024.989.677

23 15. Doanh thu hog deng tai chinh 23 35.717.652.718 31.267.306.044 103.765.027.798 87.836.692.091 24 16. Chi phi hog deng tai chinh 24 (12.805.233) (6.925.643) (50.597.976) (18.514.823) 25 17. Lei nhuan hoat deng tai chinh (25 = 23 + 24) 35.704.847.485 31.260.380.401 103.714.429.822 87.818.177.268 26 18. Chi phi guan ly doanh nghiep 25 (127.891.571.387) (102.226.064.904) (376.120.237.877) (366.140.103.487)

19. Lai nhuan thuen ter hog clang kinh doanh 30 (30 = 19 + 25 + 26) 88.430.618.497 92.271.992.193 295.382.144.846 259.703.063.458

31 20. Thu nhap khan 26 353.388.376 5.985.921 1.266.046.008 297.299.606 32 21. Chi phi khac 26 - (4.185) (171.169.618) (27.492.766) 40 22. Lei nhuan khac (40 = 31 + 32) 353.388.376 5.981.736 1.094.876.390 269.806.840 50 23. Teing lel nhuan ke toan hut thug (50 = 30 + 40) 88.784.006.873 92.277.973.929 296.477.021.236 259.972.870.298 51 24. Chi phi thue TNDN hien hanh 27,1 (17.779.401.375) (18.464.595.623) (59.370.238.171) (52.027.072.613) 60 25. Lei nhuan sau thue TNDN (60 = 50 + 51) 71.004.605.498 73.813.378.306 237.106.783.065 207.945.797.685 70 26. Lai co, ban hen e6 phieu -

- - Ci e-- .Q i-t----------------------T- -

Ong Dao Duy Trung PhO Ph6ng K Wan Tai chinh

Ong Ph?rn Minh Td Trurang PhOng Ka tan Tai chinh

Pt

Ong Deo Duy Trung Ph6 Ph6ng Ke roan Tái chinh

C tbio HIP PMNHG AN HA ° NO 0

guian Tian Hai ng Giarn d6c

Cong ty C6 phAn Bo him Ngan hang Nang nghiep B03 - DNPNT BA° CAO LU'U CHU YEN TIEN -re

Ma se) CU! TIEU Thuyet minh

Qug 3 Lug ke tip du nam den cu.& thang Nam nay

VND

Nam Inn*

VND

Nam nay

VND

Nam truicgc

VND

I. LLFU CHU YEN TIEN TO' HOAT BONG KINH DOANH 1 1. Tien thu to, ban hang, cung c6p dich \to 'et doanh thu khac 460.103.481.458 403.534.513.363 1.409.120.226.485 1.255.505.421.915 2 2. Tien chi tra cho nguti cung cap hang hOa va dich vg (294.564.933.681) (237.874.249.830) (843.939.919.041) (691.385.024.451) 3 3. Tien chi tra cho nguoi lao dOng (48.937.253.249) (47.579.953.489) (167.576.801.500) (194.486.277.994) 5 4. Thu e thu nhap doanh nghiap da nOp 13 (21.081.606.636) (17.795.263.853) (45.611.344.399) (50.394.674.762) 6 5. Tien thu khac to' hop( Ong kinh doanh 3.276.717.965 707.265.318 8.167.854.001 14.875.501.233 7 6. Tien chi khac cho hoat dOng kinh doanh (39.245.517.371) (32813.292.951) (93.730.440.211) (91.304.688.070) 20 Ltru chuyen tien thuen tip hoot dyng kinh doanh 59.550.888.486 68.179.018.558 261.646.244.972 247.593.588.234 II. LIM CHUYEN TIEN TO' HOAT SONG DAU TU

21 1. Tien chi mua sam tai san c6 dinh - (9.257.533.183) (1.094.063.637) 22 2.

Tiehacn thu ter thanh ly, nhutng ban thi san c6 djnh Nth cac tai sail dai

hur l k 168.181.818 - 701.818.182 186.818.182 23 3. Tien chi cho vay, mua tic ding co no Qua don vi khac (260.000.000.000) (163.000.000.000) (592.500.000.000) (436.000.000.000) 24 Tien thu hei cho vay, ban lai cac c6ng co no, cith dot vi khac 198.000.000.000 87.000.000.000 352.500.000.000 180.568.000.000 27 Tien thu lei cho vay, co tuc va loi nhuan duct chia 36.711.347.550 29.674.591.785 90.970.118.204 69.934.811.235 30 Lwu chuyen tien thuen see dyng vao hoat dyng dau tip (25.120.470.632) (46.325.408.215) (157.585.596.797) (186.404.434.220)

III. LUD CHUYEN TIEN Tel HOAT SONG TAI CHiNH 36 1. CO tirc,191 nhuan da tra cho chi) say hum (30.082.960.000) (23.414.400.000) (75.420.400.000) (43.376.640.000) 40 WU chuyen hen than sip dung vao hoat dyng tai chinh (30.082.960.000) (23.414.400.000) (75.420.400.000) (43.376.640.000)

Lin chuyen an than trong k9 50 (50 = 20 + 30 + 40) 4.347.457.854 (1.560.789.657) 28.640.248.175 17.812.514.014

60 Tien va twang dwa hen au ng k9 4 71.987.183.965 77 :1 1—..230.94D 47.694.393.644 58.607.933.269 70 Tien va twang dulyng an cu6i kg (70 = 50 + 60) 4 76.334.641.819 s ;a. 6.334.641.819 76 • i • •

8

Cong ty CO phhn Bac) him Ngan hang N6ng nghiep B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH theo)

1. THoNG TIN VE GONG TY

Gang ty CO phan Bao hiern Ngan hang N6ng nghiap ("COng ty"), trutc day lb COng ty 00 phan Bao hiem Ngan hang N6ng nghiap va Phat trien nOng them Viet Nam cluvc thanh lap theo Lust Doanh Nghiap Vial Nam theo Giay chumg nhan clang k9 kinh doanh sO 38GP/KDBH do BO Thi chinh cep ngby 18 thang 10 nam 2006 va theo cac Giay chOng nhan clang k9 kinh doanh dieu chinh sau:

Clay phep di4u chinh Ngsay cdp Thay dcii chInh

38/GPDC1/KDBH 01/02/2008 Tang ven dieu I cOa C6ng ty CO phan Bao hien) Ngan hang N6ng nghiap va Phat trien NOng th6n ViSt Nam thanh 380 t9 VND va thanh lap 4 chi nhanh tai Ha N0i, Da Nang, Nghe An va Oak Lak

DOi ten thenh Gong ty CO phan Bao hiem Ngan hang N6ng Nghiap va thanh lap 3 chi nhbnh tai Hai PhOng, Khanh I-16a va Can Tho,

Thanh lap 1 chi nhanh tai Thanh H6a

Thay c161 cot du On dieu 10 cOa cac c6 clang va thanh lap 1 chi nhanh tpi Ph6 Thp

Hot dOng chinh trong nam hien tai cOa Gong ty IA kinh doanh bao hien' phi nhan thp, tai bao hiem, giam dfnh ton that, hoat Ong dau tai chinh va cac hopt dOng khac theo quy dinh cOa phap luat.

Ding ty cO try ser chinh tai teng 6, Oa nha chung Cu' 29T1, &rang Hoang Dao Th6y, phuitmg Trung Hoa, quan Cau Giay, thanh phO Hb N0i, Viet Nam vã 10 chi nhanh tpi HO Chi Minh, Ha N0i, Da Nang, Nghe An, Oak Lak, Hai Phang, Khanh H0a, Can Tha, Thanh H6a, PhU Th9.

38/GPDC2/KDBH 25/06/2008

38/GPDC3/KDBH 26/07/2011

38/GPDC4/KDBH 07/01/2015

9

C6ng ty CO phan Sao him Ngan hang N6ng nghiap B09 - DNPNT

THUYET MINH BAO CAO TAP CHINH (tiep theo)

2. CO' sty TRiNH BAY

Z1 Chugn mçrc vA Chg clg kg than Ap dyng

Bao cao tai chinh cüa COng ty clugc trinh bay bang clang Viet Nam ("VND") phi) hgp yai Th6ng tty se 232/2012/TT-BTC ("Thong tui 232") ngay 28 thang 12 nam 2012 hutng den ke than áp dyng dói vai doanh nghiep bao hien) phi nh8n thp, doanh nghiep tai bao hiem va chi nhanh doanh nghiep bao hiem phi nhan thg nutc ngoai va Th6ng tu, se 200/2014/TT-BTC ngay 22 thang 12 nam 2014 ("Thong tui 200") fluting den che dO k to& doanh nghiep va phi) hgp veri cac Chan mgc Ka toan Viet Nam do BO Tai Chinh ban hanh theo:

Quyet djnh se 149/2001/QD-BTC ngay 31 thang 12 nam 2001 ye yiac ban hanh ban Chan mgc ke loan Viet Nam (Dgt 1);

Quyet djnh se 165/2002/QD-BTC ngay 31 thang 12 nam 2002 ye yiec ban hanh sau Chuen mVc ke toan Viat Narn (Ott 2);

Quyet djnh se 234/2003/Q0-13TC ngay 30 thang 12 nam 2003 ye \Frac ban hanh sau Chuan mgc ke than Viet Nam (Dpit 3);

Quyet dinh se 12/2005/Q0-BTC ngay 15 thang 2 nem 2005 ye viac ban hanh sau Chuan mgc Ice toan Viet Nam Mgt 4); va

Quyet djnh se 100/2005/Q0-BTC ngay 28 thang 12 nam 2005 ye viec ban hanh ban Chuen mVc ke than Viet Nam (Opt 5).

Theo do, bao cao tai chinh dvgc trinh bay kern theo ve viec sa, dyng cac bao cao nay khong clanh cho cac dal tvgng kh6ng thrgc cung cep cac thOng tin ye cac the, tyc ye nguy8n tec ya thong le ke than WI Viet Nam ya ban Wira kh6ng dggc chu djnh trinh bay tinh hinh tai chinh, ket qua hat dOng kinh doanh va Ivu chuyen tien t theo cac nguyen tag va thOng l kie toan dggc chap nhan 'trig rai & cac nut va lanh the khac ngobi Viet Nam.

Z2 Hinh them s6 kg than áp citing

Hinh thgc se ke than ap dyng caa C6ng ty la Nhat k9 s6 cai.

2.3 Kit kg than ndm

ke toan nam cua Gong by bp dyng cho viac lap bao cao tai chinh bat du fir ngay 1 thong 1 va k4t thac ngay 31 thong 12.

2.4 Dan vf nen t trong k than

Bap cao tai chinh riggc lap bang don vj ben te st:r dyng trong ke toan cua Gong by 16 clang Viet Nam ("VND").

10

Cong ty CO phan Bap hiern Ngan hang Wong nghiep 809 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiOp theo)

3. TOM TAT CAC CHINH SACH Ke ToAN cm] TEL,

3.1 Thay dell trong cac chinh sach kô toan Va thuy4t minh

Cac chfnh sach ke toan cOa Cc:mg ty sO, dung de lap bac) coo tai chfnh duvc áp dung nhat quan cac chInh sach dã duvc dyng lap bac) cao tai chlnh cho nam tai chfnh ket thOc ngay 31

thang 12 nam 2019.

3.2 Tien va cat khan tuvng throng teen

Tien va cac khoan &King den bao gOm tido rrOt tai qu9, tien ngan hang, cac khoan dau tir ng6n han c6 the,' hpn thu hoi hoc dao hpn khOng qua ba thang, c6 tinh thanh khaki cao, CO kha nang chuyen (lei de clang thanh cac luvng tier) xec dinh va khong c6 nhieu rai ro trong chuyen dOi thanh tiOn.

3.3 Cac khohn ph& thu

Cac khoan phai thu, bao góm cac khoan phai thu cua khach hang va cac khaki phai thu khac, duvc ghi nhan ban d'au theo gia g6c ve !Lien duct phan anh theo gia gOc trong thoi gian tier) theo.

Du, phOng no, phai thu kh6 doi the hien phan gia trj dia cac khoan phai thu ma COng ty kien khOng c6 kha nang thu hOi tpi ngay ket thuc ky ke toan. Tang hoac giam só du, tai khoan du, phong duvc hpch toan vac, chi phi quan 9 doanh nghiep ten bao cao tai chinh.

Min trfch lep du, phOng c161 vai cac khoan no' phai thu qua han thanh toan &rot thy,c hien theo hutng den tpi Thong tu, so 48/2019/TT-RTC do BOTai chinh ban hanh ngay 8 thang 8 nam 2019 nhu, sau:

Thai gian qua hpn Miro trich dv phOng

tren sau (6) thang den duti met (1) nam 30% TO, mOt (1) nam den duti hai (2) nam 50%

hai (2) nem den duel ba (3) nam 70% TO, ba (3) nam tit len 100%

3.4 Tat san c6 clinh hay hinh

Tal san c6 djnh hcru hinh &rot ghi nhan theo nguyen gia tit di gia tri hao mon lOy ke.

Nguyen gia tai san c6 djnh bao góm gia mua va nhOing chi phi c6 lien quan tut tier) den viec dim tai san vao hoat dOng nhu, kien.

Cac chi phi mua sem, Mang ch \fa dOi tn61 tai san có djnh h&u hinh &rot ghi tang nguyen gia cua tai san va chi phi bao td, siva °him duct hach toan vao bao cao ket qua hoat Ong kinh doanh khi phat sinh.

Khi tai san c6 djnh hO,u hinh dutc ban hay thanh 9, cac khoan lal hoc 6 pi* sinh do thanh 19 tai san (la phan chenh lech giDa ben thu thuen viec ban tai san v61 gia td con lai cue tai san) duvc hpch toan vao ket qua hopt dOng kinh doanh.

11

C6ng ty C6 phAn Sao hiern Ngan hang Nong nghiap B09 - DNPNT

THUYT MINH BAO CAO TAI CHINN (tip theo)

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

3.5 Tai sari ceS dinh vä hinh

Tai san có djnh v6 hinh ckivc ghi nhen theo nguyen gia ter di gia trj khau hao ley We,

Nguyen gia tai san có djnh vo hinh bao gam gia mua \ma nhirng chi phi co lien quan tryt tip den viec dira tai san vac) sir dyng nhtr dv kien.

Cac chi phi nang cep ve deflmiri tai san c6 dinh v6 hinh &roe ghi tang nguyen gia cOa tai san \ma etc chi phi khac duvc hach loan vac bao cao ket qua hoat Ong kinh doanh khi phat sinh.

Khi tai san c6 djnh vo hinh dupe ban hay thanh 19, cac khoan lai hoc 16 phat sinh do thanh 19 tai san (la ellen chenh lech giira gia tien thu thuan viec ban tai sari yeti gia trj con lai cOa tai san) duvc hach than vac bao cao ket qua hoat Ong kinh doanh.

3.6 Khdu hao va hao mon

Khau hao tal san có djnh him hinh va hao mem IN san c6 djnh v6 hinh duvc trich theo phutng phap khau hao dutng theng trong suat themi gian dyng Litt tinh cOa cac tai san nhir sau:

Nha cira va vet kien trim May mac thief bj Phtrang tin 4n tai Thief bj dyng cy quan Tai san có dInh hOu hinh khac Phan mem Tai san co djnh vo hinh khac Quyen sCr dyng dal v6 theri hpn

3.7 Chi phi tra tripfec

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

3 - 5 nem 2 - 20 nem

Kh6ng khau hao

Chi phi tra trtrik bao g8m cac chi phi tre trutc Nen hen haat chi phi tra trute dai han tren bang can del ke than vá duct phan b6 trong khoang theri gian tre trutc hoc thiri gian cacti ich kinh th tuang Ong duct tan ra cac chi phi nay.

3.8 Cáckhoàn cfu ttp

Cac khoan du lir nem gill, den ngay dao han duce ghi nhen theo gia gOc. Sau khi nhen ban au, cac khoen dau tie nay duvc ghl nhen theo gia tri c6 the thu hOi. Cac khoan suy giam gia trj cOa khaki du by neu phat sinh duvc hach than vao chi phi tai chfnh trong nam trong bao cao ket qua hopt &ling kinh doanh ye giam trim tut tiep gia trj dau tit

3.9 Cat khohn phai tra tia chi phi With trireme

Cac khoan phdi tra va chi phi trich tut duvc ghi Mien cho se tien phai tre trong tuvng lai lien quan den hang hea va djch vy da nhen duce khOng phy thueic vac viec Gong ty dã nhen duvc h6a dun cOa nha cung cep hay chtra.

3.10 Lp1 ich nhan vien

a 10.1 Trg caP huv tri

Try cep hvu tri duce Bao hiem ra,hei Viet Nam tra cho nhan vien cOa C6ng ty de nghi Gong ty to trach nhiern clang g6p met phan vac khoan try cep nay bang cacti d6ng bac hiem xã hei hang thang cho Ca quan Bao Hien' re Yuji theo met quy dinh hien hanh.

12

C6ng ty CO phAn Bao hiem Ng5n hang Nong nghiep B09 - DNPNT

THUYET MINH BAO CAO TAI CHiNH (tip theo)

3. CAC CHiNH SACH Kt TOAN CHO nu (hap theo)

3.11 Cat quji chip phOng nghi0 vy

Cat pc, dy phang nghiep vy dvot frith lap theo COng van se 358/BTC-QLBH ban hanh ngay 10 thang 1 nam 2018 ap dung tir nam tai chfnh 2017 bao gam a) nghiep vy bao hiem phi nhan tho va b) nghiep %Ai bao hiem sin kh6e. Viet frith lap cltr phong nghiap vu bac) hiern divot thvc hien theo cat phuang phap quy dinh tai Th6ng tv se 50/2017/TT-BTC ngay 1 thang 7 nam 2017 caa Eit) Tai chin h.

Cy the phtrang phap trich lap cltm phOng nhu, saw

a) Nghiep vu bao hiern phi nhan tho

(0 Dv phOng ph( chuia &Jot huong

COng ty ãp dyng phwang phap tOng ngay de tinh phi bao hiem chwa &rot huicfmg cho tAt ca cat loai hinh bao hiern theo cOng thin say:

Phi bao hiern x 56 ngay bac) hiarn con lai ctla hp dOng bao hiem, tai bao hiern

phOng phi chva &Kit hutng = TOng so ngay bao hiern theo hop thing beo hiern,

tai bao hiern

(ii) Dv phOng boi thutng

Dy phOngloti thutng bao gOm dv phOng 136i thirtmg cho cac ton that dã khieu nai ntivng den mai clam chva giai guyet N/A ph6ng b6i thuteng cho cat ton that dã phat sinh trach nhiam bao hiern chtra khaki nal.

Dv phOng bOi thytng cho cac ton that cia phat sinh thuoc tract) nhiem bac hiern nhvng den cuOi nam tai chfnh chva duct giai guyet duvc trich lap cho tirng nghiep \iv bao hiem theo phvang phdp trot tinh so tien bOi thwang cho tt:mg vg ton that thuc)c trach nhiern bao hien dã thang bac) hoc üã yeu CU dal bOi thverng tang ty bao hiem nhvng den cuOi nam thi chinh chva dvot gthi guyet; vã

Dv ph6ng b6i that/rig cho cat .tOn Mat da phat sinh trach nhiam bao hiern nhung chva thong bao haat chin yeu Su boi thutng (IBNR) &rot frith lap theo le 3% phi bao hiem gic lai &I van tirng nghiap vv bao hiem.

13

C6ng ty CO phan Bao him Ngan hang N6ng nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (bap theo)

3. CAC CHiNH SACH Kt TOAN CHO YE1.1 theo)

3.11 Cac qv)? 07 pitting nghigp vy (nap theo)

NO DV Owing dao dgng tan

Dv pheng dao Ong Ian duct filch lap m6i nam cho den khi dv phang dpt dvqc mac 100% mac phi giCr lai trong nam tai chinh vb dvqc trich lap tren Ca se, phi Joao hiem 90, Ipi theo guy djnh tai Th6ng tv s6 50/2017fTT-BTC ngby 1 thang 7 tiara 2017 do I30 Tài chinh ban hanh.

Vao ngby 28 thang 12 nam 2005, B6 Tal Chinh da ban hanh auk/et dinh se 100/2005/QD-BTC viec ban hanh bon chuen mvc ke toan ("CMKT") mai, bao gom CMKT se 19 ye Hop clang

bac hiern. Theo d6, ke (hang 1 nam 2006, viec trich lap di; phang dao dOng Ian lb kh6ng can thiet do dv phong nay phen anh "cac yeti cat) doi bei thvang khong ten tsi ti Wei diem lap bao cao tai chinh". Tuy nhien, do 130 Tai Chinh chin c6 hvang den cq the viec áp dyng CMKT se 19 va theo guy djnh tpi Nghi c1Inh sci 73/2016IN0-CP do Chinh phO ban hanh ngay 1 thang 7 nam 2016 ye viec quy 00h chi tiat (hi hanh luat kinh doanh bao hidm va luat siva dii, bg sung mgt s6 ditht cOa Lugt kinh doanh btho hien?, Gang ty hien ven trich lap dy, phong dao dOng Ian tren bao cao tai chinh cho nam tel chinh ket thtic ngay 31 thang 12 nam 2018. TV' le trich lap hien tai la 1% ten phi gill, lai cOa tang nghiep vy bao hiem.

b) Nghiep vy beo hiem SOC khew

(0 Dv gluing loan hpc

061 vai hop deny bac, hiem, tái bao hiem (hqp deng bao hiem) sac kh6e c6 thai han tren 1 nam, dv phong toan hoc duct trich lap nha sau:

Phi bao hiem x SO ngby bao hiem con Jai caa hop citing bao hiem, tai boo hien

Dv ph6ng toan hoc

Tong s6 ngay bao hiem theo hop clang bac) hiem, tai bao hiem

Dv phong ban hoc dupt hach toan vao tài khoan du, phang phi chva dvqc htrang tren bang can del ke ban. Trong mq twang hqp C6ng ty dam bao ket qua trich lap dv pheng khOng thap han ket qua trich lp theo phvang phap 1/8.

Dct, phang phi chufra ducyc htthng

061 veri cdc hap (long bao hiem c6 the?' hail kr 1 narn tth xuang, ap dyng phvang phap Inch lap theo he se dm Mai gian hop clang bdo hiem. Phvang phap Inch lap phi theo tang ngay.

Phi bao hiem x SO ngay bar) hiem c6n lai cua hop dOng bao hiem, tai logo hiem

ph6ng phi diva ducc hap:Sing -

Tong se ngay bao hiem theo hqp 'long bao hiem, tai bao hiem

14

C6ng ty CO phAn Bac) him Ngan hang N6ng nghiap 609- DNPNT

THUYET MINH BAO CAO TM CHINH theo)

3. CAC CHNH SACH KE TOAN CHCI vS (tiep theo)

3.11 Cat guk dy, plying nghiap vy (trap theo)

b) Nghiap vy bao hiern sirc kh6e (tiep theo)

ro 041 phOng b6i thirang

Dy phong bei thirang cho cac ton that Ca pat sinh thuac trach nhibm bao him nhang den cuei nam tai chfnh chva &roc gibi quyet: duvc trich lap cho tung nghiep vy bao hiem theo phvang pap utc tinh se tin bei thvang cho tiring vy ten that thuOc trach nhiem bao hiem Ca th6ng bao hoc d5 yeu cu &Si ID& thuiang cOng ty bao hiem nhvng den cub nam thi chinh chva &roc giai quyet.

Dv phang bOi thvang cho cac ton that Ca phat sinh thubc trach nhiem bao hiem nhong chva thOng boo: Trich lap theo t9 I0 3% phi bao him giCr lei del vai Kling nghiap vy bao hiem.

(iv) Du phOng dam tab can d6i

Mire trich lap hang am la 1% phi bao Hem giCr lei vá duct hech tan vat, tai khan dy ph6ng dao dOng Ian tren bang can del ke tan.

3.12 Quk J:011111, bat butic

Quji dv Kr bat buOc duct trich lp veri myc dfch be sung von clieu 10 va dam bao kha nang thanh toan the COng ty. TY le &roc trich lap caa qu9 Kr bat buOc bang nam phen tram (5%) kyl nhuan sau thue hang nam, va sO du, toi Ca bang mvai pan tram (10%) vOn dieu 10 theo Nghj djnh sO 73/2016/ND-CP ngby 1 tang 7 nam 2016 ban hanh bai Chinh ph6.

3.13 Cat nghiap vy bang ngoyi tØ

Cac nghibp vy phat sinh bang cac dun vj tien t khac vai dan vj tien te ke toan tha Cong ty duvc hech tan theo t9 gia giao dich thvc te vao ngay plat sinh nghiap vy theo nguyen tee sau:

Nghiep vy lam phat sinh cac khan phai thu duvc hech tan theo 19 gia mua tha ngan hang thvang mei nal C6ng ty chi dfnh khach hang thanh toan;

Nghi0p vy lam pat sinh cac khan phai tre duvc heal tan theo t9 gia ban ca ngan hang thvang mai nai COng ty dv kien giao djch;

Giao djch g6p von hoec nhen von g6p duct hech loan theo t9 gia mua ngoal ta cth ngan hang no doanh nghibp me' tai khoan de nhan von cOa nha S tuk; va

Giao djch mua sarn tai san hoac cac khoan chi phi ducc thanh tan ngay bang ngoeite (khOng qua cac tai khan phai tra) duvc [-tech tan theo t9 gia mua the ngan hang thvang mei nai Gang ty thvc hien thanh tan.

Tpi ngby ket th0c k9 ke tan nam, cac khan myc ten te c6 goo ngoei te duvc danh gia lai theo t9 gia giao djch thvc te lei ngey qua bang can dOi ke toan theo nguyen tec sau:

Cac khan myc tien te duvc phan loal là tai san duvc hpch tan theo gia mua cOa ngan hang thvang mai nai COng ty thvang xuyen c6 giao djch; va

Cac khan myc hen le &rot phan Joel lb no, phai tra duvc hech tan theo t9 gia ban tha ngan hang thvang mai nai COng ty thvang xuyen c6 giao djch.

Tat th cac khan chenh lach t9 gib thvc te phat sinh trong nan va chenh lech do danh gia el sO dui tien to co goo ngoei te co& nan dvqc hach tan vao bao cao ket qua hopt dOng kinh doanh.

15

C6ng ty CO phAn Bao him Ngan hang N6ng nghi sap B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tiep theo)

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

3.14 Phan ph6i log nhuOn thuhn sau thus' thu nt4p doanh nghi,p

Losi nhuan thuan sau thue thu nhap doanh nghiep cc!) the du,qc chia cho cac cc!) deny sau khi dutc Dal hi cling co dOng phe duyet va sau khi dã trich lap cac qu9 theo Dieu l C6ng ty va cac guy dinh c0a phap luat Viet Nam.

Gong ty trich lap cac qu9 sau tit lqi nhuan than sau thee thu nhap doanh nghiep cOa COng ty theo de nghi c0a HOi dOng Quail tri va &rot cac ce dOng phO duyet tel Doi hei slang CO Ming thusang nien.

s, Quy du, tit bet buOc duvc trich lap vesi muc dich be sung ven clieu le va den bao kha nang thanh toarl cue Cong ty. QuY dv trip bat buOc Mitt trich lap bang 5% Igi nhuan sau thue hang ham, ya so (Iv toi da la 10% vOn dieu I theo Nghl dinh 73/2016/ND-CP ngey 01 thang 07 nam 2016 cea Chinh ph0;

(:)u9 dau tu, ehat trien &sot dung de thvc hien cac clus an (Thu phdt then doanh nghiep va be sung yen dieu l cho doanh nghiep duct trich to' da 30% ten met nhuan trong nam theo Nghi dinh so 91/2015/ND-CP ngay 13 thang 10 nam 2015 cila Chinh phi).

Qu2 khen thuting phec lqi duct trich lap de khen thutng, khuyen khich vat chat, den ei Ii ich chung va nang caophec lqi cho cling nh5n vien va dvqc trinh bay nhu, met khoen nq phai tit tier) bang can dOl ke toan.

3.15 Ghi nkan doanh thu

Doanh thu duct ghi nhan khi kha nang nhan dutc cac iqi ich kinh tó c6 the xac dinh ducc met each chac chan. Doanh thu duct xac dinh theo gia ti] hqp cOa cac khoan (15 thu hoc sê thu &to sau khi tit di cac khoan chiet khau thvong mpi, giam gia hang ban va hang ban bl tra lei. Cac diOu kien ghi nhan cc] the sau day cOng phai duct dap Ung even khi ghi nhan doanh thu:

(i) Doanh thu phi tido hien? gek

Doanh thu phi bao hiem g6c &Eric ghi nhan theo quy dinh tel Thong tu, so 50/2017fTT-BTC nry 1 thang 7 nem 2017 ("Thong kr so 50") hverng dan chede tai chinh doi veyi doanh nghiep bat hiem, doanh nghiep tai bao hiem, doanh nghiep mei gieri bao hiem va chi nhanh doanh nghiep bao hiem phi nhan tho nuserc ngoei.

Theo d6, doanh thu phi bao hiem g6c disco ghi nhan khi dap Cling dutc nhfing dieu kin sau: (1) hqp dello da" dove giao ket glira doanh nghiep kinh doanh bao hiem va ben mua bao hiem d5 dOng de phi bao hiem; (2) c6 bang chi:mg v4 viec hqp deng bac) hiem da dusqc Vac) ket va ben mua bao hiem äa dOng de phi bao hiem va (3) W/o dOng bao hiem dutc glao ket va doanh nghiep kinh doanh bao hiem 06 thoa thuan cho ben mua bac) hiem nos phi bao hiem thl doanh nghiep kinh doanh bao hiem ven phdi (loch toan vao thu nhap khoan tin cho ben mua bao hiem nq mac de ben mua bao hiem chva dOng phi bac] hiem. Theri hen thanh toan phi bao hiem khong qua 30 ngay 14 tir ngay hqp &wig bac) hiem c6 hieulvc. Trueing hqp dOng phi bao hiem theo ky, Gong ty bath toan doanh thu khaki phi bao hiem cOa k9 clang phi bao hiem deu tien khi hop dOng bao hiem 06 hieu Ivo va chi hpch loan doanh thu khoan phi bao hiem cea cac ky cling phi bao hiem tiep theo khi bOn mua bao hiem da dOng de phi bao hiem theo thea thuan tel hqp theng bard hiem. Trusting hot ben mua bao hiem kh6ng dOng de phi bao hiem theo theri hen thanh loan phi beo hiOni, hqp doing bao hiem se ty' cham dirt hieu 10,c khi het thei hen thanh toan phi bao hiem.

Phi bao hiem nhan trutc khi chtra den hen tel ngay cuei ky ke toan &roc ghi nhan vao "Doanh thu chin thqc hien ngen hen" tren bang can deli 14 toan.

NhOng khan hoan hoec Om phi bao hiern gocc la cac khoan 9iam tre, doanh thu va &rot theo dOi rieng, cue' ky ket chuyen vao tai khoan doanh thu phi bao hiem g6c de tinh doanh thu than.

16

Cong ty CO phAn Bao hiern Ngan hang N6ng nghia'p B09 - DNPNT

THUYET MINH BAO CAO TAI CHINK (tiep theo)

3. CAC CHINH SACH Kt TOAN CHCI YEU (tip theo)

3.15 Ghi nha'n doanh thu (bee theo)

00 Tien lai

Doanh thu dugc ghi nhan khi tien lei phat sinh tre'n ca sar dOn tich (c6 tinh den 19,i hit ma lei san dem lai) trt, khi kha nang thu he' hen lai khong chec chen.

(tio cO tot

CO hit va Igi nhuen &rye chia right ghi nhan là doanh thu khi quyen Icy' cluvc nhOn cO tiro hay 10 nhuan thrgc chia cOa Cana ty veri tu, each It nha du tu, dugc xac lap: Theo quy dinh ti Th6ng tu, so 200/2014/TT-BTC, Cong ty kh6ng ghi nhen doanh thu del v6,1 phan cO tot dvac VP !Yang cO phieu ye cO phieu thutng ma chi cep nhat so luvng cO phieu theo d6i ngoai bang.

(iv) Doanh thu khac

Cac khoan doanh thu kh6ng thutng xuyen ngoai cac doanh thu lien quan den hoot dOng bao hiem, ben lai, c6 hit nhu, thu nhep thanh ly, nhugng ban tai san co dinh, thu tin phat khach hang vi phpm hgp dOng, thu cac khoan ng kh6 doi dã xi) ly x6a sO...

3.16 Ghi nhOn chi phi

Chi bai Muting

Chi phi bOi thutng duct ghi nhan khi he so' boi thutng hoen tat va du,cyc nguti c6 tham quyen ph& duyet. NhOing vu 136i thutng chile dirge phe du* tai theri diem cued kjr dirge coi là chtra giai quyet va Svc thong ke de trich lap dçr ph6ng b6i thutng.

Chi hoa hang

Has hong cup mei lopi san phern duct tinh theo t9 phan tram tren doanh thu phi bao hiem gOc theo quy dinh Thong hi, sO 50/2017/TT-BTC ngay 1 thang 7 nam 2017 do BO Tai Chinn ban hanh. Chi phi has hong dirgc pith') b6 va ghi nhan tren bao cao kat qua hoat dOng kinh doanh trong ky tuting 6,ng vai phi Liao hiem di/go hutng.

Chi phi h6 trq va khen thuatng dQi 1j2

Chi h6 trg ye khen thutng dal 9 bao hiem phi nhan thp, bao hiem strc khcie dutc chi ttrang 0,ng yeti cat hgp ding bao hiern (le khai thac &rpm trong nam tai chinh khong virgt qua 50% ty le hoa hong thuOc terng lopi nghiep vçi bao hiem.

Chi phi wen 1)% doanh nghiap

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

Thua tai san

Cac khoan tien thud theo hp dOng thud boat Ong ding hpch toan vao ket qua hoat dOng kinh doanh trong nam theo pturang phap &rang thang trong thdri c0a hop Ming thue.

Chi phi khoc

Cac chi phi phat sinh do cac sv kin hay cac nghiep vy rieng Wet vai cac hopt dOng th6ng thutng cUa cac doanh nghiep va c6 the gOm: chi phi thanh 19, nhvoinc ban TSCD, cac khoen thu dOi lay ngay khong tet toan &rot, tier} phat phai tra do vi pharn hgp dong kinh th, Opt hanh chinh...

17

C6ng ty CO phAn Bao him Ng5n hang N6ng nghi5p B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

3. CAC CH1NH SACH Kt TOAN CHC1 YEU theo)

3./7 Ghi nhan boat dOng kinh doanh tai boo hieni (tiep theo)

Nhuvng tai beo hi6m

Phi nhucng tai bao hiem theo cac thea thuan tai bao hiem to dinh ducc ghi nhan khi doanh thu phi bao hiem gec nem trong phem vi cat thea thuan nay de' &rot ghi nhan.

Phi nhaong tai bao hiem tom thai duct ghi nhan khi hqp deng tai bao hien tam thai de duct ky ket va doanh thu phi bao hiem gac nam trong ohm vi hop deng nay de ducc ghi nhan.

Thu bei thtrang nhaang tai boo hiem duct ghi nhan khi c6 bang chOng hien hiru ye nghia vu cOa ben nhan tai bao hiem.

Hoa toting nhaong tai bdo hiem duct ghi nhan khi phi nhvoing tai bao hiern duct ghi nhan. Cuoc i 1

C6ng ty CO phen Bao him Ngan hang NOng nghiep 809- DNPNT

THUYET MINH BAO CAO TAI CHINN (deg theo)

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

3.18 Third (tiep theo)

(h) Thud thu nhep hoan lei (tiep theo)

Thue thu nhap hoan la' phai tra &roc ghi nhan cho tat ca c5c khaki chanh lech tarn thai chiu thua, ngopi

Thué thu nhap hoan lai phai tra ph& sinh ghi nhan ban du qua mot tai sari hay nq phai tra kr met giao dfch ma giao dich nay killing có anh Wang den 10 nhuan ke toan va Icui nhuan tinh thue thu nhap (hoac 16 tinh thue) thai diem phat sinh giao d]ch;

t- Cac chenh lech tam thai chiu thue gan lien vai cac khoan du vac) c6ng ty lien ket và cac khoan von g6p lien doanh khi Gong ty c6 kha nang kiem soat thai gian hoan nhep khoan chenh lech tam thai NtA ch5c chan khoan chenh lech tpm thexi se kh6ng Mitt hoan nhap trong trang lai c6 the do doan.

Tel san thud thu nhap ho5n lai can cluvc ghi nhan cho tet t ca cac chenh lech tarn thal duct khau trer, già trj duet kheu tit chuyen sang cac nam sau tea cac khoan 6 tinh thud va cac khoan dai thud chin sir dyng, khi chac than trong tvang lai se c6 lyi nhuan tfnh thud de sO, dung nhirng chenh lech tarn thai dine khau tra, cac khoan 16 tinh thue va cac au dai thud chin stir dyng nay, ngopi trt

Tai san thud ho5n la' phat sinh ghi nhan ban dau cCia mOt tai san hoac no phai tra tit met giao dich ma giao filch nay kh6ng có anh hutng den lqi nhuen ke toan va lqi nhuan tinh thud thu nhap (hoac 0 tinh thud) tei theri diem ghat sinh giao dich;

DOi vai cac chOnh lech tam thai &roc khau tar phat sinh cac khoan efeu tu vac cac cOng ty lien ket va cac khoan von gap lien doanh, tel san thud thu nhap hoan lai duct ghi nhan khi chac chan là chenh lech tam theyi sO cluvc hoar] nhap trong Krung lai cá the du' doen daqc va c6 10 nhuan tfnh thud de stip dyng duct khoan chenh lech tam thai do,

Gia trj ghi s6 cda tai sari thud thu nhap hoan lei phai dagc xem xet lai vao ngay kat thOc ki ke toan va phei giarn gia tri ghi s6 cOa tai san thud thu nhap hoan lai den mac bac dam chac chan c6 d0 lyi nhuan tfnh thud cho phap 10 ich ctila met phdn hoc tear) be fel san thud thu nhap hoan lai &Jot sir dyng. Cac tai san thud thu nhep hoan lai chin duct 9hi nhan trutc day duvc xem kat li vao ngay ket thOc kk ke than Mm và &rot ghi nhan khi chac than cd de 10 nhulan tinh thud trong krang lai de c6 the sir dung cac tai san thue thu nhap hoan Ii chva ghi nhan nay.

Lei san thud thu nhap hoan Ipi va thud thu nhap hoan lai phai tra davit xac dinh theo thud suet dy, tinh se áp dyng cho [narn tai chinh] khi tai san &roc thu hal hay ny phai tra &rot thanh toan, dva tren cac Mut thud suet va lust thud cid hieu lqc vac ngay ket thOc ke loan n5m.

Thud thu nhap hoan lei divot ghi nhOn vao ket qua hoat Ong kinh doanh ngoai kir trutng hop thud thu nhap phat sinh lien quan Mn met khoan myc duct ghi thang vao von chi: so hCru; trong trutng hop nay, thud thu nhap hoar) raj cOng du,qc ghi nhan tryc nen vao von chi: sa

C6ng ty chi dutc be trir cac tei san thud thu nhep hoan lai va thud thu nhap hoan lai phai Ira khi C6ng ty c6 quyen hop phap dacyc hO tit giCra tai sari thud thu nhap hien hanh vOi thud thu nhap hien hanh phai nOp va cac tai san thud thu nhep hoar) lai va thud thu nhep hoan .lai phai tra nay liOn quan tai thud thu nhap doanh nghlep duct quail I' bai cOng met co, quan thud

• dal vai cOng met don vi chiu thud; hoec

] Cling ty dv dinh thanh todn thud thu nhap hien hanh phai nOp vã tal san thud thu nhap hien henh tren ca ser thudn hoac thu hei tai san dOng thosi veri \dee thanh toan nq phal tra trong tang kk tvang lai khi cac khoan trcing yeu cua thud thu nhep hoan Jai phai tra hoac tai san thud thu nhep hoan lai ducc thanh toan hoc thu Mi.

19

C6ng ty CO phan Sao him Ngan hang Nang nghiep 809- DNPNT

THUYET MINH BAO CAO TAI CHfNH (tip theo)

CAC CHINE! SACH KE TOAN CHO YEU (tiep theo)

3.19 St'r dyng coc tit tlnh

Viec trinh bey bao cao toi chinh you chu Ban Tong Giam (Mc phai Mum hien cat utc tinh va gia djnh 5nh hveyng den s6 lieu bao cao cüa tai sen, nq ph& tra cling nhu, viec MN, bay nhipng khoan ding no tiem b. Cac utc tinh ye gia djnh nay cOng anh Wang den thu nhep, chi phi ve ket clue lep dy, pheng. Cac utc tinh che yeu &sot thvc hien dva tren gia dinh dinh tinh ye cac yeu tO chva xac dinh. Do d6, ket qua thvc te to the se khac den tai viec se lieu dv phang cc!) the phai siva del.

TIEN VA CAC KHOAN TU'CYNG DIJONG TIEN

SO cuoi kp VND

S6 du nam VND

Tien met 3.603.338.672 2.513.664.740 Tien gCri ngan hang khong kjf hon 72.067.606.747 45.180.728.904 Trong de:

- VND 71.550.647.034 45.178.511.858 - Ngopi ta 516.959.713 2.217.046

Tien dang chuyen 663.696.400 TOng ceng 76.334.641.819 47.694.393.644

CAC KHOAN DAU TAI CHiNH

Du hi nAm grey den ngay ciao Iwn

Se au& kp Gia vOn Glé td ghi se

VND VND

SO clau nem Giá vem GO ghi so

VND VND

Ngen ban 2.178.747.291.700 2.178.747.291.700 1.939.747.291.700 1.939.747.291.700 Tian gal co kp hen 2.178.747.291.700 2.178.747.291.700 1.939.747.291.700 1.939.747.291.700 Del hen 59.500.058.302 59.500.058.302 58.500.058.302 58.500.058.302 Tian gth to kyr Ilan 59.500.058.302 59.500.058.302 58.500.058.302 58.500.058.302 TOng Ong 2.238,247.350.002 2.238.247.350.002 1.998.247.350.002 1.998.247.350.002

20

C6ng ty CO phAn Bac) him Ngan hang Nong nghiOp B09 - DNPNT

THUYET MINH BAO CAO TAI CHiNH (tiep theo)

CAC KHOAN PHAI THU NGAN HAN

Sel mil 41 VND

SO dau nam VND

Phai thu ye hyp den bao hiem 40.812.591.528 31.819.015.863 Phai thu phi b5o hiem g6c 26.829.232.751 19.388.839.797 Trong do: Phai thu cOa ben mua bao Nom 25.933.823.194 18.557.469.378 Phei thu cuB dot II" beo tam 281.692.215 19.596.710 Phdi thu new ctho doanh nghiOp tham gia thing be° hiem 613.717.342 811.773.709 Ph51 thu hopt Ong nhen tai bao hiem 5.325.322.387 5.536.422.828 Phai Diu hopt dOng nhuvng tai be° him 8.658.036.390 6.893.753.238

Tra trut cho nguti ban ngin h?n 2.230.164.351 1.015.730.687

Phai thu ngan twn khac 88.491.626.678 62.750.233.389 Laitien gO1 ngan hang 73.319.185.056 60.550.900.969 Tam Ong cho nh5n Oen 11.864.335.361 591,523.294 Phei thu kh5c 3.308.106.261 1.607.809.126

TOng Ong cac khoan ph& thu 131.534.382.557 95.584.979.939 Dui pheng ph5i thu ngOn hen khe doi (5.889.379.379) (5.724.523.760) Gia thuan cua cac khoan phal thu ngOn hpn 125.645.003.178 89.860.456.179

CHI PHI HOA HONG CHU'A PHAN BO

.36 cu6i SO c1.4u (lam VND VND

SO du, du 192.376.171.120 150.562.095.208 Phat sinh trong 206.534.455.874 192.376.171.120 Phan be vao chi phi trong ky (192.376.171.120) (150.562.095.208) SO MY cuOi kir 206.534.455.874 192.376.171.120

Kt QUct BAO HIENI

Cong ty dà thvc hien ky quy bao hiem bang 2% von phap djnh, tuvng Song 6 tY VND theo quy dinh tai khoan 2 Dieu 16 Nghi djnh so 73/2016/N0-CP ban hanh ngay 1 thang 7 nam 2016 dm Chinh phi).

21

C6ng ty CO ph5n Bao hien) Ng5n hang N6ng nghiap B09 — DNPNT THUYET MINH BAO CAO TAI CHINH (tiep theo)

9. TAI SAN CO DNH Hou H1NH

Nguyen Oa:

Nha aim

VND

May m6c thidt bt

VND

Phirang den

van tai VND

Thidt b/ dung cy guan 19

VND

TSCD hiru hinh khac

VND

Tong Ong

VND

SO du, deu nam 71.782.807.963 89.000.000 29.498.420.257 13.697.740.996 3.473.292.050 118.541.261.266 - Mua trong ky - 9.222.283.183 35.250.000 9.257.533.183 - Thanh 9, nhuvng ban - (1.960.447.680) (1.960.447.680) SO du, cu6i ky 71.782.807.963 89.000.000 36.760.255.760 13.732.990.996 3.473.292.050 125.838.346.769

Gia tri hao m6n lay a SO du, deu nam 20.131.859.965 49.900.163 22.066.149.782 10.647.564.167 3.443.343.483 56.338.817.560 - Kheu hao trong ky 1.757.206.903 9.535.714 2.913.079.875 1.447.904.179 25.193.256 6.152.919.927 - Thanh 9, nhuvng ban (1.960.447.680) (1.960.447.680) So cuoi 21.889.066.868 59.435.877 23.018.781.977 12.095.468.346 3.468.536.739 60.531.289.807

GIS trl can SO du, deu nam 51.650.947.998 39.099.837 7.432.270.475 3.050.176.829 29.948.567 62.202.443.706 SO du, al& ky 49.893.741.095 29.564.123 13.741.473.783 1.637.522.650 4.755.311 65.307.056.962

22

Gong ty CO phAn Bao hiern Ng& hang Nang nghiap 509 - DNPNT

THUYET MINH BAO CAO TAI CHINH theo)

TAI SAN CO DINH VO HINH

Quydn ser dyng dat

VND

Tat sat) c6

Phen mgm dinh vO hinh khac

VND VND

TOng cOng

VND Nguyen gia: Se thr dee nam 60.047.582.108 5.487.196.769 100.000.000 65.634.778.877 - Mua trong k9 SO du, cuoi k9 60.047.582.108 5.487.196.769 100.000.000 65.634.778.877

Gia tn hao mon ley We: SO dui du nam 5.332.260.691 100.000.000 5.432.260.691 - Hao man trong k9 84.008.494 84.008.494 SO du, cuoi k9 5.416.269.185 100.000.000 5.516.269.185

Gia tri con 1?i: Se du, du nam 60.047.582.108 154.936.078 60.202.518.186 SO du, cuOi k9 60.047.582.108 70.927.584 60.118.509.692

CHI PHI IRA TRLY&C

sO cuoi SO dau nam VND VND

Tien thue van phong 2.029.320.746 2.518.950.935 Tien thue quang cao 2.047.808.521 2.437.138.167 Chi phi c6ng cy citing cq, bao bi 800.310.902 773.359.733 Chi phi sire ch0,a TSCD 304.472.440 389.620.088 Chi phi khac 562.957.044 64.063.709 Tang cgng 5.744.869.653 6.183.132.632

PHAI TRA NGU'O'l BAN NGAN HAN SO cu6i

laViD SO Glatt nam

VND Phai tra ye' hp thing bac; higm 90.250.813.215 74.511.145.383 Phai tra ye hopt Ong bao hiem gOc 57.628.144.082 48.500.526.515 - Phei tie bOi thtrerng boo hien; 20.694.194.905 2a933.845.518

Phai tre hoa hong btho hiorn 23.122.010.015 12.194.913.199 Phai tra ve chi Om clinh (Mt 339.551.024 212.804.000

- Phthi trá hO try khen thtrerng dal 8.243.553.822 9.050.295.512 - Phèi tra doanh nghiep (ham gia dOng boo hiern 1.339.869.992 961.371.274 - Phai tra khac 3.888.964.324 2.147.297.012 Phai tra hot dong nhen tai bao hiem 1.010.927.109 751.063.266 Phai trà hot Ong nhuoing tai bao hiem 31.611.742.024 25.259.555.602

Phai tra khac cho nguti ban 1.406.690.046 2.855.891.855 Phai tra khac 1.406.690.046 2.855.891.855 Tong cgng 91.657.503.261 77.367.037.238

23

Cong ty CO phAn Báo hiem Ngan hang N6ng nghiap B09 - DNPNT

THUYET MINH BAO GAO TAI CHINN (tiep theo)

THUE VA CAC KHOAN PHAi NOP NHA Niret

SO deb kk

VND

Phat sinh trong

S6phainOp Se de Op

VND VND

SO cu6i ki>

VND Thue gia tr gia tang 2.765.951.195 7.753.369.514 8.369.082.296 2.150.238.413 Thue thu nhAp doanh nghiep 21.081.606.636 17.779.401.375 21.081.606.636 17.779.401.375 Thug thu nhAp ca nhan 879,149.732 3.270.821.296 3.315.466,940 834.504.088 Thus khac 1.372.291 1.263425 1.372.291 1.263.425 Teing cAng 24.728.079.854 28.804.855.610 32.767.528.163 20.765.407.301

DOANH THU HOA HONG CHU'A DUVC HU'CYNG

SO cutii kl> VND

S6 deo nein VND

SO du, deu 11.826.852.256 10.625.186.519 Phat sinh trong ky 11.722.906.591 11.826.852.256 Phan be vAo doanh thu trong ky (11.826.852.256) (10.625.186.519) se du, cu6i Kt 11.722.906.591 11.826.852.256

PHA! TRA NGAN HAN KHAC

Bao him xa hi

S6 cuoi kyi VND

se deo nem VND

76.160.000 Bac) hiem y Ban hiern thOt nghiAp Kinh phi c6ng doan 460.669.512 234.424.252 Cac khoen phai tr.& phai nOp khac 7.864.540.338 18.916.083.486 - Qu9 bao ve norel clogs beo hien) 2.062.605.219 2.475.126.263 - Khen thueng tong do /9 8.910.000.000 - Phai tra ye c6 tot 683.332.000 2.420.132.000 - Phàitrákhac 5.118.603.119 5.110.825.223 TOng cOng 8.325.209.850 19.226.667.738

24

Cong ty CO phAn Bao hiern Ng5n hang N6ng nghi5p 609- DNPNT

THUYET MINH BAO CAO TAI CHINH theo)

16. CAC KHOAN oty PHONG NGH10, vy

Si cuOi ky (VND) Dr phOng

boo hiorm

g6c Va nhihn thi

phOng

nhucmg tai

ben hMm

Dv phOng

bao Nam thuhn

Si el& nam (VND) Dui phong

bho hihrn

gtic va nhhn thi

Dy, ph 'Ong

nturong tei

bao hihm

Dv Wing

bao Nem thu6n

phOng phi chin &ego hvCong

Dv ph6ng toan hoc cho nghiop vg bao him Slat khoe 480.883.246.379 264.873 480.882.981.506 423.062.479.121 1.715.835,00 423.062.479.121 Dv phong phi chin &pot Wong cho nghiep vg bac him phi nhan tho 731.301.628.302 44.276.142.781 687.025.485.521 681.829.709.174 43.619.103.619 638.208.889.720

TOng cOng 1.212.184.874.6131 44.276.407.654 1.167.908.467.027 1.104.892.188.295 03.620.819.454 1.061.271.368.841

Dv pining bed thverng

Dv phong it& thvoing chin giai quyat 133.313.278.607 37.845.497.583 95.467.781.024 145 442 821 317 56.442.250.469 89.000.570.848 52.281.851.950

Dv phOng bOi thuting chin thong bac, ("IBNR") 56.628.180.851 3.032.790.496 53.595.390.355 2.772.790.400 49.509.061.550 TOng Ong 189.941.459.458 40.878.288.079 149.063.171.379 197.724.673.267 59.215.040.869 138.509.632.398

Dv pining dao &ling Ion

Dyi giving dam bao can dai cho nghigip vg bao him sin kh6e 105.472.985.887 - 105.472.985.887 32.088.257.331 32.088.257.331

Dy ph6ng dao dOng 16in cho nghiep vg bac) him phi nhan thc 12.933.026.781 - 12.933.026.781 72.869.141.898 72.869.141.898 TOng Ong 118.406.012.668 - 118.406.012.668 104.957.399.229 - 104.957.399.229

25

Dv phony beo Nem

thuan

SO ("Au nam (VND)

Dv phony DV pining

bao hia.m nhuring tél

goc ye nhan tai

boo hie'm

Dv phony

bao hidm thuan

16.2 Dv phong b6i thwang

phony bao him

gdc ye nhe'ri Mi 197.724.673.267 (7.783.213.809)

(12.129.542.710)

4.346.328.901

189.941.459.458

SO cue3i k9 (VNO) Dv phony

nhavng tat bao hien'

59.215.040.869 (18.336.752.790) (18.596.752.886)

260.000.096

40.878.288.079

56 du du nem

SO trichlOp them /(hoan nh0p) trong nem - Dv phOng bOi thvong chin pat quy4t - Dv phong bOi thvang chin thong bao 56 du, cu.& kjt

Cong ty C6 phAn Bao hiern Ngan hang N6ng nghiep 809- DNPNT

THUYET MINH BAO CAO TAI CHINN (tip theo)

16. DI/ PHONG NGHleP VII theo)

16.1 Dv phony phi chin divot huming

SO du, du nem 86 trichlOp them trong nem

Dv phOng then hoc cho nghiOp vy boo hiam sac khOe phony phi chits duvc Wang

cho nghrOp vu bac, hiem phi nhan tho SO du, cu6i kit

goo ve nhan tai 1.104.892.188.295

107.292.686.386 57.820.767.258

SO cud! (VND) Dv phOng phOng

bao hiorn nhvrig tai

bac hidm 1.061.271.368.841

106.637.098.186 57.820.767.258

48.816.330.928

877.482.672.877 227.409.515.418 112.110.464.187

115.299.051.231

38.120.964.499 5.499.854.955

1.715.835

5.498.139.120

839.361.708.378 221.909.660.463 112.110.464.187

109.799.196.276

1.167.908.467.027 1.104.892.188.295 43.620.819.454 1.061.271.368.841

SO clau nom (VND) Dv phony Dv phony Dy, phOng Dv phony

bao hidm thuan bao hgrn nhvong tat tido hiOrn thuan geic va nhan tat boo hien?

138.509.632.398 173.504.918.920 38.587.553.086 134.917.365.834 10.553.538.981 24.219.754347 20.627.487.783 3.592.266.564 6.467.210.176 14.340.711.583 20.008.323.944 (5.667.612.361) 4.086.328.805 9.879.042764 619.163.839 9.259.878.925

149.063.171.379 197.724.673.267 59.215.040.869 138.509.632.398

43.620.819.454 655.588.200

49.471.919.128 655.588.200

1.212.184.874.681 44.276.407.654

26

Cong ty CO ph5n Bac) him Ng5n hang N6ng nghi5p 809- DNPNT

THUYET MINH BAO CAO TAI CHINN (trap theo)

16. CAC KHOAN PHONG NCHIBP VI) Dieu theo)

16.3. Div phOng phi chin duvc hutang ye chi phang 1:161 thutmg

16.3.1 Dv phony phi

Dt..r ph6ng phi bao hiem goc va nhan tai bao hiem:

Lopi hinh tea hien? SO co& ick SO deo nem VND VND

Sim khoe va tai flan can nguti 975.376.621.166 887.663.751.155 Tai san ye thiPt hal 45.010.867.723 40.736.067.680 Hang boa van chuyen 701.804.362 790.649.029 Hang khOng Xe cc+ giai 154.801.348.555 145.221.775.259 Chas/ nó 24.683.541.724 22.370.769.773 Than tau va TNDS chi) tau 10.336.376.819 6.283.938.811 Trach nhiern 439.501.679 606.270.420 ROI ro tai chinh va ref' ro tin dung Thiet hi kinh doanh 7.132.963 37.140.983 N6ng nghiep 827.679.690 1.181.825.185 TOng c6ng 1.212.184.874.681 1.104.892.188.295

Du, ph6ng phi nhuvng tai bao him (Tai san tai bao hiem):

Lopi hinh tea hiem s6cu&k S6 deo nem VND VND

Stk khoe va tai nail can ngtrol 15.936.637 5.644.795 Tai san va thipt hpi 21.780.449.555 24.719.336.793 Hang boa van chuyen 528.317.818 651.863.766 Hang khOng Xe 1.702.644.453 1.518.133.336 Chas/ nó 13.346.444.019 12.205.826.942 Than tau va TNDS chü tau 6.242.532.292 3.486.378.124 Trach nhiPm 31.152.486 179.294.198 ROI ro tai chinh va rui ro tin dung Thief hpi kinh doanh 6.898.594 35.546.417 Nang nghiep 622.031.800 818.795.083 TOng c6ng 44.276.407.654 43.620.819.454

27

COng ty CO phen Bao hiern Ngan hang N6ng nghiep 609- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

16. CAC KHOAN DV' PHONG NGHI$P VI) (tiep theo)

16.3. My phong phi chug claw Wong va dgF phong b61 floating (tiep theo)

16.3.2 Dp ph6ng b6i Moony

Dv pheng bti thvang bao hiem goc ya nhen tai be° hiem:

Logi hinh bao hidm SO cuOi S6 crOu nam VND VND

Sat kh6e ya tai nen con ngtxtei 80.413.246.269 68.329.082.121 Tai san ye thiet hai 58.478.211.110 53.947.215.382 Hang hoa van chuyen 4.535.391.984 4.891.043.040 Hang kh6ng 238.487.234 207.435.848 Xe ca giai 32.659.747.586 28.308.491.722 Chay nO 7.595.101.084 13.195.646.568 Than tau va TNDS chi) tau 5.787.235.047 24.660.713.675 Trach nhiem 175.094.277 275.407.697 Rai ro tai chinh ye rai ro tin dung - Thiel hal kinh doanh 3.451.846 3.768.730.101 Nang nghlep 55.493.021 140,907.113 TOng Ong 189.941.459.458 197.724.673.267

Das pricing b6i thutng nhuoing tai bao hiem (Tai san tai ha° him):

Loaf hinh bao Nam S6 cuOi SO adu nem VND VND

Sive kh6e vá tel nn con nguti 1.221.221 682.330 Tai sari và thiet hi 31.912.724.094 26.631.740.923 Hang hoa yen chuyen 2.301.807.401 2.517.869.810 Hang kh6ng Xe ca giai 106.062.798 122.441.615 Chay nO 4.623.061.987 7.730.207.874 Than tau va TNDS cha tau 1.884.344.238 18.399.853.252 Trach nhiem 5.792.624 6.458.174 Rai ro tai chinh ya rUl ro tin dung Thiel hei kinh doanh 3.337.487 3.759.362.900 Nang nghiep 39.936.229 46.423.991 TOng cOng 40.878.288.079 59.215.040.869

16.4. Dp, pining dao cl(ing Ion

Sdcudikj> SO clap nam VND VND

SO du, du nam 104.957.399.229 88.454.378.713 SO trich lep them trong nam 13.448.613.439 16.503.020.516 SO du, cuti k9 118.406.012.668 104.957.399.229

28

Cong ty CO phan Bao him Ngan hang N6ng nghrap B09 - DNPNT THUYET MINI BAO CAO rAi CHINH (ti4p theo)

17. VON CHO ser HUI;

17.1 Tinh hinh tang giam ngu6n vcin thu sci, hi? u

Van gap ctia Thang dir v6n

chi) so. hem ca Oen

VND VND

CO phiatu guk-

VND

Qup dau phat hien

VND

pup dy bat buerc

VND

Lcri nhuan sat, thue

chin ghat) phoi VND

T6ng Ong

VND

Nam trivet

SO dv au nam

- Lqi nhuen than trong k9 - Ira c6 tire trong n8rn 2018 - Inch qu9 dy, trt) bat buec ye guy au tu, ghat then - Inch lep qu9 khen thutng

- Inch qu9 thtrang quer, 19 driau hanh sel dus cued am

Nam nay SO du, au am

- Lqi nhuen than trong k9 - Tract trong nam 2019 - Inch qu9 du, tily bat buijc ye qu9 au It, ghat tan - Inch lap qu9 khen thutng

- Inch qu9 thutng quan 9 dieu hanh SO

380.000.000.000

380.000.000.000

380.000.000.000

12.000.000.000

12.000.000.000

12.000.000.000

(13.898.400.000)

(13.898.400.000)

(13.898.400.000)

124.633.188.964

51.500.000.000

176.133.188.964

176.133.188.964

72.700.000.000

38.000.000.000

-

38.000.000.000

38.000.00a000

207.944.941.776 242.495.520.043 (44.210.160.000) (51.500.000.000)

(54.400.000.000) (1.490.274.732)

298.840.027.087

298.840.027.087

237.106.783.065 (73.158.400.000)

72/00.000.000) (63.700.000.000) (1.831.175.277)

748.679.730.740

242.495.520.043 (44.210.160.000)

(54.400.000.000) (1.490.274.732)

891.074.816.051

891.074.816.051

237.106.781065 (73.158.400.000)

(63.700.000.000) (1.831.175.277) dt, cu6i Icy 380.000.000.000 12.000.000.000 (13.898.400.000) 248.833.188.964 38.000.000.000 324.557.234.875 989.492.023.839

29

C6ng ty C6 ph'an Sao him Ngan hang N6ng nghrap 609- DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

17. VON CHCI SO HOU theo)

17.2. Chi (161 vein ciliu ti, cern chu ser him

Ngan hang NOng nghiap ya Oat

56 cuOi S6 clAu nem VND VND

tri4n N6ng thOn ViOt Nam (Agribank) 195.000.000.000 51,32 195.000.000.000 51,32 Tong Gong ty Tai bao Hem QuOc gia Viet Nam 32.000.000.000 8,42 32.000.000.000 8,42 Cap ce) clang khac 153.000.000.000 40,26 153.000.000.000 40,26

TOng cOng 380.000.000.000 100 380.000.000.000 100

17.3. Cac giao djch ve v6n vol cat chi, ser hilv va pha'n phOi GO ten, 10 nhu$n

nAy K1? trots° VND VND

Vem du tu, da gop cOa chO S6 dau nam Von g6p tang trong !lam Von g6p giam trong nam

56 6u6i nam

380.000.000.000 380.000.000.000

380.000.000.000 380.000.000.000

30

C6ng ty CO ph'an Sao him Ngen hang Nang nghrap 809- DNPNT

THUYET MINH BAO CAO TAI CHINH (tiep theo)

17. VON CHO So' HOU (tip theo)

17.5. CO ph/4u

SO cud! quk SO Au narn

C6 phial.' clang kt ghat

Gia fri SO lung VND S6 luvng

CIO tri VND

hanh 38.000.000 380.000.000.000 38.000.000 380.000.000.000

CO phieu da ban ra c6ng chong 38.000.000 392.000.000.000 38.000.000 392.000.000.000 CO phieu oho th6ng 38.000.000 392.000.000.000 38.000.000 392.000.000.000

CO phleu guji 1.158.200 13.898.400.000 1.158.200 13.898.400.000 CO phieu phO th6ng 1.158.200 13.898.400.000 1.158.200 13.898.400.000

CO phieu clang kru hard, 36.841.800 368.418.000.000 36.841.800 368.418.000.000 CO phieu phO thOng 36.841.800 368.418.000.000 36.841.800 368.418.000.000

Manh gia có phieu clang luu hanh (VND/c6 phieu): 10.000. Gia trj cua cac có phieu phO thong de ban ra cong chung bao gOm menh gia vá theng di; vOn GO phen.

/7.6 Quy-

Qu9 du tu, chat then (*) Qu9 dtt KY bat buOc (**)

TOng cOng

SO cuOi

VND 176.133.188.964

72.700.000.000

SO dOu nam

VND 124.633.188.964

51.500.000.000

248.833.188.964 176.133.188.964

(*) Quy deu tu, phat trien duvc thing a thvc hien cac city An du tu, phat then doanh nghiap và EDO sung von dieu I cho doanh nghiap &rot filch tOi da 30% tren mut nhuen trong Ram theo Nghj djnh sti 91/2015/ND-CP ngay 13 thang 10 nam 2015 cua Chfnh phi).

(**) Quy du, tit bat buOc du,qc trich rep veri attic di& NS sung vOn dieu 10 va dam bao kha nang thanh toan cOa C6ng ty. Ty fa duct trfch lep cOa qu9 dv till' bat buOc bang n5m phan tram (5%) Poi nhuen sau thue hang nam, và s6 du, toi da bang muti phan tram (10%) von oieu theo Nghj dinh sO 73/2016/ND-CP ngay 1 thang 7 nam 2016 dm Chfnh phi).

31

C6ng ty CO ph5n Bao him Ng5n hang N6ng nghi5p 609- DNPNT

THUYET MINH BAO CAO TAI CHINH theo)

18. DOANH THU PHI BAO HIEM

ney VND

tanfrc VND

Phi bao Hem goc 457.792.036.736 403.951.061.292 Phi btho hiom g6c Cac khoan glom trO, ph( beo hi4m g6c

459.998.839.765 (Z206.803.029)

406.494.257.681 (2.543.196.389)

Phi nhan tai be° hiem 12.672.182 (39.268.859) Tang dv ph6ng phi bac) hiem goo va nhan tai bao him 4.975.523.584 35.597.034.254 Tang doanh thu phi bao hiern 452.829.185.334 368.314.758.179

18.1 Doanh thu phi bao hie'rn geic

Lopi hinh bao higm Ky nay VND

Ky truor VND

Sac khee va tai npn con nguti 340.856.570.285 302.716.476.193 Tai san va thief hai 21.372.913.716 22.759.250.523 Hang hoa van chuyen 1.423.223.188 1.445.695.944 Hang khOng

- Xe ca giai 71.325.969.518 62.176.789.855 Chay nO 17.408.468.379 13.193.078.194 Than tau va TNDS oh) tau 6.931.964.238 3.648.068.748 Trach nhiem 72.386.364 67.591.891 RUi ro tai chinh va rtii ro tin dung - - Thiel hal kinh doanh - 56.575.833 Nang nghiep 607.344.077 430.730.500 TOng Ong 459.998.839.765 406.494.257.681

18.2 Doanh thu phi nhOn tai bao hidrn

Looi hinh bac) hien,

kh6e va tai nail con nguti Tai san va thiet hai Hang hoa van chuyen Hang khong Xe cc; 061 Chay no

Than tau va TNDS chi) tau Trach nhiem ROI ro tai chinh va rOi ro tin dung Thiet hpi kinh doanh NOng nghiep

TOng c0ng

KY nay IV fru&

VND VND

12.672.182 (39.268.859)

12.672.182 (39.268.859)

32

Cong ty CO phAn Bào him Ngan hang Nang nghiap 809 - DNPNT

THUYET MINH BAO CAO TAI CHINN (tiep theo)

19. PHi NHUVNG TAI BAO HIEM

Ky nay Ky tru&

VND VND

TOng phi nhuvng tai bao hiem Tang dv ph6ng phi nhuving tar bac hiern TOng ceng

19.1 Tiing phi nhuvng tai bao hien, Loei hinh beo him

29.337.672.475 3.681.302.809

24.146.011.758 2.701.846.930

25.656.369.666 21.444.164.828

Ky nay VND

Ky. tru& VND

Sire kh6e va tai npn con nguti 11.368.490 3.837.692 Tai san va thi6t hi 10.525.689.641 11.682.885.706 Hang hoa v6n chuyen 985.326.502 963.947.230 Hang kh6ng Xe cc? girri 1.015.878.075 818.157.264 Chay nO 11.157.493.557 8.042.215.795 Than tau ya TNDS chi) tau 5.164.081.616 2.243.235.015 Trach nhiem 2.212.500 24.397.502 ROI ro tai chinh ye rUl ro tin dung Thiet hpi kinh doanh 53.891.714 (\Jong nghipp 475.622.094 313.443.840 TOng Ong 29.337.672.475 24.146.011.758

20. HOA HONG NHUVNG TAI BM) Hitm

Hoa h6ng nhuvng tai bao him

Ky nay VND

6.156.985.567

Ky tru& VND

5.263.839.390 Hoan hoa hing, giam hoa hong TOng ceng 6.156.985.567 5.263.839.390

20.1 Hoa h6ng nhuvng tai bac, hien'

Loei h1nh boo hiern KY nay tru& VND VND

Sire kh6e va tai nn con nguti 2.470.189 (1.299.513) Tai san va thiet hi 2.776.588.798 2.825.199.120 Hang hoa yPn chuyen Hang khong

194.517.567 269.369.129

Xe ccr gieri 203.580.132 184.081.079 Chay n6 2.211.409.743 1.597.693.484 Than tau ye TNDS chO tau 699.925.292 355.555.836 Trach nhipm 14.459.546 6.642.460 ROI ro tai chinh ye rOi ro tin dung - Thiel hpi kinh doanh 1.305.225 4.473.750 N6ng nghi6p 52.729.075 22.124.045 TOng Ong 6.156.985.567 5.263.839.390

33

C6ng ty C6 phen Sao him Ngen hang Wong nghiep B09 - DNPNT

THUYET MINH BAO CAO TAI CHINN theo)

21. TONG CHI BO! THLY&NG BAO HIENI

Ky nay VND

trveic VND

Tong chi b61thutng gOc va b61thoeng nh6n tai 131.642.586.463 96.136.924.456 - Chi bai thtrong btho hidrn g6c 131.484.354.016 96.023.217.450 - Chi MI thteang nhOn tai bao hiom 158.232.447 113.707.006

Cac khoan glam tar (Thu d6i ngueri thir ba bÔI hoân, thu hang de xt1 IY bt,i thutng 100%) 94.706.974 953.810.227

Thu P6i thutng nhoong tai bac) hiern 15.378.660.640 3.559.509.260 Tang/(giam) clty ph6ng bti thutng Pao Nem gOc va nhan tai bac) him (24.841.633.323) 5.545.628.024

(Tang)Igiam phang boi thutng nhogng tai bao hiem (29.142.468.123) 7.114.304.233 TOng chi bOi thutng ban Nem 120.470.053.649 90.054.928.760

21.1 Chi phi bey thuteng boo him gric

Looi hinh Pio higm Ky nay Ky (iv& VND VND

Sim kh6e va tai nn con ngueri 81.759.887.751 61.397.971.449 Tai sari va thiet hei 3.334.701.558 5.074.771.402 Hang hoa ven chuyen - 753.321.151 Hang kh6ng - Xe ca giOi 29.390.234.834 28.359.620.754 Chay no 1.272.852.060 166.239.704 Than tau va TNDS ch6 tau 15.654.677.813 215.292.990 Trach nhiem - ROI ro tai chinh va rui ro tin dog Thief hei kinh doanh NOng nghiep 72.000.000 56.000.000 TOng &Ong 131.484.354.016 96.023.217.450

21.2 Chi beli thwerng nhân tai bah him

L001 hinh boo Nom Ky nay Ky MY& VND VND

SO'ckhthevA tai nen con nguti 19.604.138 Tai san va thiet hal 123.620.552 110.535.375 Hang hoa van chuyen Hang kh6ng 14.007.757 Xe ca Chia)/ nO Than tau va TNDS chi) tau 1.000.000 Trach nhiem

3.171.631 ROI ro tai chinh va rui ro tin deng Thiel he' kinh doanh N6ng nghiep TOng cOng 158.232.447 113.707.006

34

C6ng ty CO phAn Bao him Ngan hang N6ng nghrap

THUYET MINH BAO CAO TAI CH1NH (tiep theo)

21.3 Thu 1361 thuivng nhuvrig tai bao hiem

B09 - DNPNT

Lopi hinh bao hiem Ky nay Icy fryer VND VND

Sac kh6e ve tai nail can ngtrai - Tai san vã thiet hai 1.784.641.821 2.623.639.514 Hang boa van chuyen 689.867.271 Hang kh6ng - Xe ca giai 96.292.507 36.521.928 Chas/nó 184.514.470 81.115.619 Than tau va TNDS ch0 tau

. 13.258.011.842 83.564.928 Trach nhiam - - ROI ro tai chinh ve rOi ro tin dyng Thiel hi kinh doanh N6ng nghiep 55.200.000 44.800.000 TOng c5ng 15.378.660.640 3.559.509.260

CHI PHI KHAC HOAT BONG KINH DOANH BAO HIBM

Ky nay Ks, truoc VND VND

Chi hoa hong bao him 72.091.324.811 61.453.796.252 Chi khac hoat Tang kinh doanh bao hiem 55.899.281.537 33.616.707.459

Chi giam djnh temp the( 722.234.107 699.891.233 Chi h6 tra khen thuang va dtho tpo clpi ly 23.862.861.929 17.334.832.934 Chi danh gia rei ro Oa dal tugng bdo hiem 108.026.930 13.759.418 Chide phang hpn che ref ro ton that - - Chi trich Oa Sc guy Ph6ng they chfia chay, Bao

hie m xe ca giai 872.081.553 519.118.163 Chi khac 30.334.077.018 15.049.105.711

Tong Ong 127.990.606.348 95.070.503.711

Chi khac bao gem Sc khoan chi phi lien quan tori hoot dOng khai thac bao hiem nha chi phi tiop khach...

DOANH THU HOT DONG TAI CHINN

Ky nay VND

trutoc VND

Lai chanh lach gia 9.690.587 15.071.975 Lai tien c6 k9 hpn 35.625.535.952 31.166.455.229 Lai tien gCH thanh toan khong kjr Flan 82.426.179 85.778.840 TOng Ong 35.717.652.718 31.267.306.044

35

COng ty CO phAn Bao hiern Ngan hang N6ng nghiOp 1309 - DNPNT

THUYET MINH BAD CAO TAI CHINH (tip theo)

CHI PHI HCAT IVNG TAI CHINH

Ky nay VND

Ky fru& VND

chenh lOch t9 gia 100.209 55.643 Chi phi th0 We phi ngan hang 12.705.024 6.870.000 TOng Ong 12.805.233 6.925.643

CHI PHI QUAN Lt DOANH NGHIff,

Ky nay 1(9 ay& VND VND

Chi phi nhan vien 77.971.718.211 63.554.241.657 Chi phi vet lieu 2.009.218.094 1.917.054.061 Chi phi de clang van ph6ng 785.825.054 478.074.770 Chi phi khau hao TSCID 2.082.016.153 2.048.215.418 Thuo, phi va le phi 4.789.328.843 3.610.401.622 Chi phi dIch vy mua ngobi 10.994.901.123 7.584.583.636 Chi phi dy, phong n phai thu kh6 doi (45.599.992) (122.515.969) Chi phi bang tien khac 29.304.163.901 23.156.009.709 TOng Ong 127.891.571.387 102.226.064.904

THU NHAP VA CHI PHI KHAC

Ky nay VND

Kifr truoc VND

Thu nhOp khan 353.388.376 5.985.921 Thu tir thanh I nhuvng ban TSCD, CCDC 168.181,818 Thu nhep khac 185.206.558 5.985.921

Chi phi khan 4.185

Cac khoan phat vi phpm 4.185 Chi phi kh5c Thu nhOp khan thuOn 353.388.376 5.981.736

THUE THU NHAP DOANH NGHp3

Thug suat thug thu nhgp doanh nghiep ("thud TNDN") 5p dung cho COng ty ndm 2020 bang 20% thu nhap chju thud (2019: 20%).

Cac bac) cap thue cUa Gong ty se chit.) scr kiem tra cua w quan thue. Do viec áp dung luet Nth cac qui djnh ye thue 66 the duvc giai thich theo nhieu each khac nhau, so thue duct trinh bay trOn bao cao tai chinh cO the se bl thay dei theo quyet dinh cuOi cUng cua quan thue.

36

Ong Deo Duy Trung Phe PhOng Ke Toan Tai chfnh

Ong Pham Minh Trf Trutng Ph6ng 1(4 toan Tai chfnh

NJ.---iyen Tien Hai Tong Siam doe

Cong ty CO ph6n E36o him Ngan hang N6ng nghi lap B09 - DNPNT

THUYET MINH BAO CAO TAI CHINH (tiep theo)

27.1 Chi phi thug TNDN

kj'nay trutec

VND VND

Chi phi thus TNDN hien hanh Chi phi thue TNDN hoan Jai Tong cOng

17.779.401.375 18.464.595.623

17.779.401.375 18.464.595.623

Thue TNDN hien hanh offal tra duvc xac dinh di,ra tren thu nhap chlu thue cua ham hien tai. Thu nhap chiu thue cua C6ng ty khac vol Iql nhuan chroc bao cao trong bac coo ket qua hopt dOng kinh doenh vi thu nhap chiu thue kh6ng bao gem cac khoan myc thu nhap chiu thue hay chi phi &rot khau trip cho myc dich tinh thue trong cac nam khac va cOng khong bao gam cac khoan myc kh6ng phai chit) thue hay kheng &Pot khau trC, cho myc dich tfnh thue. Thue TNDN hien hanh phai tra cue COng ty duvc tfnh theo thue silk cm ban hanh den ngay ket thk ky ke Wan nam.

Dutri 8416 bang dei chieu chi phi thue TNDN vã kat qua caalcri nhuan ke toan truck thue nhan ydri thue su6t thu4 TNDN:

T6ng nhu6n k toan trutc thuo Thue TNDN theo thue su6t 20% áp dyng cho Gong ty Cac khoan dieu chinh tang

Ti n) lao HDTV Phat n6p chain thue

Icy) nay VND

88.784.006.873 17.756.801.375

22.600.000 22.600.000

Kk two° VND

92.277.973.929 18.455.594.786

9.000.837 9.000.000

837 T6ng chi phi thu6 TNDN phát sinh trong 17.779.401.375 18.464.595.623

28. Cac th6ng tin khac ve cac khoon myc ngoai Bang can d6i ke toot?

CHI TIEU S6cti6/kj

Hop dOng bao him chtra phat sinh trach nhiarn (VND) 50.209.480.748 Ngoal te DO la My* (USD) 22.578,33

SO ctdu nem

77.016.792.084 95,48

Ha NOi, Viet Nam

Ngay 20 thang 10 nam 2020

37

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