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RESOLUTION OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF BELARUS

of August 9, 2019 No. 37

About procedure and terms of submission of the accounting and (or) financial reporting insurance brokers

Based on part two and the paragraph of third of part three of Item 59 of the Regulations on insurance activity in the Republic of Belarus approved by the Presidential decree of the Republic of Belarus of August 25, 2006 No. 530, and Item 10 of the Regulations on the Ministry of Finance of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1585, the Ministry of Finance of the Republic of Belarus DECIDES:

1. Establish notes to the annual and intermediate (quarter) individual accounting and (or) financial reporting of the insurance brokers registered in the procedure established by the legislation and performing the activities in the territory of the Republic of Belarus (further - insurance brokers):

about the number of the signed agreements of voluntary insurance, the amounts of insurance premiums and the earned reward for the rendered services (by insurance companies) in form according to appendix 1;

about the earned reward for the rendered services in types of voluntary insurance (by physical persons and legal entities to which services, and types of service are rendered);

about the paid remuneration to assistants to insurance broker (by assistants to insurance broker and types of service);

about the income from leasing (sublease) of property, belonging to insurance broker on the property right (economic maintaining or operational management) or other legal cause;

about placement and availability of money on accounts in banks of the Republic of Belarus in the amount corresponding to the minimum size of authorized fund in form according to appendix 2.

2. Insurance brokers represent the intermediate (quarter) individual accounting and (or) financial reporting to the Ministry of Finance in the following procedure:

in electronic form and on paper:

balance sheet;

profit and loss statement;

report on change of equity;

cash flow statement;

the notes to the annual and intermediate (quarter) individual accounting and (or) financial reporting established in paragraphs the second and sixth Item 1 of this resolution;

on paper - the notes to the annual and intermediate (quarter) individual accounting and (or) financial reporting established in paragraphs the third or fifth Item 1 of this resolution.

3. The intermediate (quarter) individual accounting and (or) financial reporting is submitted insurance brokers in the Ministry of Finance no later than the 30th following reporting quarter.

4. Recognize invalid:

subitem 1.8 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of May 24, 2016 No. 34 "About entering of amendments and changes into some resolutions of the Ministry of Finance of the Republic of Belarus";

subitem 1.20 of Item 1 of the resolution of the Ministry of Finance of the Republic of Belarus of April 28, 2018 No. 26 "About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus".

5. This resolution becomes effective since September 1, 2019.

First Deputy Minister

Yu.M.Seliverstov

Appendix 1

to the Resolution of the Ministry of Finance of the Republic of Belarus of August 9, 2019 No. 37

Form

Note

to the annual and intermediate (quarter) individual accounting and (or) financial reporting ________________________________________________

(name of insurance broker)

about the number of the signed agreements of voluntary insurance, the amounts of insurance premiums and the earned reward for the rendered services (by insurance companies)

for ____________________ 20 ___.

 

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