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RESOLUTION OF BOARD OF THE NATIONAL BANK OF UKRAINE

of November 25, 2021 No. 123

About approval of Rules of creation and submission of the reporting by participants of the market of non-bank financial services to the National Bank of Ukraine

(as amended of the Resolution of Board of the National Bank of Ukraine of 25.12.2023 No. 186)

According to Articles 6, of 7, of 15, 56 Laws of Ukraine "About the National Bank of Ukraine", to Articles 12-1, 21, 28 Laws of Ukraine "About financial services and state regulation of the markets of financial services", for the purpose of ensuring accomplishment of functions by the National Bank of Ukraine on state regulation in the sphere of the markets of financial services in the limits determined by the Law of Ukraine "About financial services and state regulation of the markets of financial services" the Board of the National Bank of Ukraine DECIDES:

1. Approve Rules of creation and submission of the reporting by participants of the market of non-bank financial services to the National Bank of Ukraine which are attached.

2.  Ceased to be valid according to the Resolution of Board of the National Bank of Ukraine of 25.12.2023 No. 186

3. Recognize invalid regulatory legal acts of State commission on regulation of the markets of financial services of Ukraine and the National commission performing state regulation in the sphere of the markets of financial services according to the list which is attached.

4. To impose control over the implementation of this resolution on the vice-chairman of the National Bank of Ukraine Sergey Nikolaychuk.

5. The resolution becomes effective since January 1, 2022.

Chairman

K. Shevchenko

Approved by the Resolution of Board of the National Bank of Ukraine of November 25, 2021 No. 123

Rules of creation and submission of the reporting by participants of the market of non-bank financial services to the National Bank of Ukraine

I. General provisions

1. These Rules are developed according to the Laws of Ukraine "About the National Bank of Ukraine", "About electronic confidential services", "About financial services and state regulation of the markets of financial services", "About insurance", "About credit unions", "About financial accounting and the financial reporting in Ukraine".

2. Terms in these rules are applied in the following value:

1) the web portal of the National Bank of Ukraine - the single centralized circle of the automated services of provision by the National Bank of Ukraine (further - National Bank);

2) this to the reporting - information containing in files with reporting indicators in the XML format and the electronic documents in the format Word, Excel received by National Bank from participants of the market of non-bank financial services according to requirements of these Rules;

3) the reference book - the systematized set of admissible values which determine characteristics of indicator;

4) the magazine of loadings - the electronic list of information messages about results of loading of files with reporting indicators through the web portal of National Bank in which date and time of loading of the file with reporting indicators are specified information on results of control of this file the software of the web portal of National Bank (access to the magazine of loadings is provided through private office);

5) measure ID - lexical unit which is appropriated to indicator in the form of the sequence of Latin letters and figures;

6) metrics - measurability of indicator (the amount, quantity, percent, coefficient, text sizes on dimension of indicator);

7) not classified indicator detail - sign which determines characteristics of indicator with in advance determined properties, without list of admissible values;

8) the zero file - the file with the structure determined by National Bank which demonstrates that there are no data for the reporting;

9) private office - the service of the web portal of National Bank created for ensuring submission of files with reporting indicators with the participant of the market of non-bank financial services of National Bank which includes the means and information necessary for submission of the reporting (including the magazine of loadings) access to which is protected by the password established by the participant of the market of non-bank financial services during registration on the web portal of National Bank;

10) parameter - the characteristic of indicator for which there is list of the admissible values systematized in the reference book;

11) reporting indicator - information which is used for the quantity and quality characteristic of economic events and processes;

12) the register of indicators of the reporting of participants of the market of non-bank financial services (further - the Register of indicators) - the ordered and systematized information system of the requirement description to the reporting indicators represented to National Bank;

13) the XSD scheme - the standard of the description of structures of data in the XML format.

Other terms used in these rules are used in the values determined by the legislation of Ukraine.

3. These Rules are developed for the purpose of data acquisition of the reporting from such participants of the market of non-bank financial services:

1) insurers;

2) insurance and/or reinsurance brokers;

3) credit unions;

4) pawnshops;

5) other financial institutions (further - finance companies);

6) legal entities - subjects of managing who on the legal status are not financial institutions, but have the opportunity determined by the legislation of Ukraine to provide services in financial leasing (further - lessors).

4. These Rules are obligatory for execution by all participants of the market of non-bank financial services specified in Item 3 of the Section I of these rules irrespective of availability of the license for rendering the corresponding financial services in the market of financial services.

5. The participant of the market of non-bank financial services constitutes data of the reporting based on data of the accounting, managerial, personified accounting, these accounting registering systems of such participant of the market and data on committed transactions.

6. The National Bank uses the data of the reporting received from participants of the market of non-bank financial services for ensuring accomplishment of regulating and supervising functions by it behind activities of participants of the market of non-bank financial services, and also for creation of monetary and financial statistics, statistics of the external sector according to the legislation of Ukraine.

7. The National Bank obtains data of the reporting from participants of the market of non-bank financial services in the form of files with reporting indicators in the XML format and electronic documents in the format Word, Exel.

8. The participant of the market of non-bank financial services submits data of the reporting according to requirements of these rules, from the date of its inclusion in the State register of financial institutions (other registers which are kept by National Bank) and until its exception from this (these) of the register (registers) and cancellation of the registration certificate of financial organization / reference about capture on accounting of legal person / evidence about entering into the state register of insurance and reinsurance brokers.

II. Forming of indicators of the reporting in the XML format

9. The National Bank establishes requirements to procedure for forming of indicators of the reporting in the XML format.

Descriptions of these requirements are provided in the Register of indicators which contains information concerning identifiers and names of indicators, metrics, units of measure, parameters, level of consolidation, not classified details of indicators, references to legal acts, rules and features of forming of indicators, numbers of files, frequency and term of their representation, participants of the market of non-bank financial services which submit data of the reporting to National Bank, descriptions of control.

The register of indicators is posted on the page of official Internet representative office of National Bank in the section "Statistics/organization of the Statistical Reporting / Register of Indicators of the Reporting of Participants of the Market of Non-bank Financial Services" (further - the page of the Register of indicators).

The register of indicators (the main components) which includes measure IDs and their name, metrics, parameters, not classified details of indicator, number of files for representation of indicators is given in appendix 1 to these rules.

10. The participant of the market of non-bank financial services for forming of indicators of the reporting in the XML format uses information placed on the page of the Register of indicators.

11. Each indicator of the reporting has measure ID and moves on metrics by parameters and/or not classified indicator details.

12. The measure ID consists of two parts: the first part - file name, the second - number of indicator in the file.

13. Parameters and their values for forming of indicators of the reporting are specified in the corresponding reference books.

The list of the reference books used for forming of indicators of the reporting is given in appendix 2 to these rules.

Parameters and their values are posted on the page of official Internet representative office of National Bank in the section "The Statistics/organization of the Statistical Reporting / Reference Books for Creation of the Reporting" (further - the page of reference books).

14. The list of metrics which are used for forming of indicators of the reporting and their values are given in appendix 3 to these rules.

15. The list of not classified details of indicators which are used for forming of indicators of the reporting is given in appendix 4 to these rules.

16. For forming of files in the XML format XSD schemes are used.

17. Requirements to forming of indicators of the reporting and the XSD scheme are placed on the page of the Register of indicators not later than 45 days before date of their introduction.

III. Data presentation of the reporting in National Bank

18. Data of the reporting are presented in National Bank in the form:

1) files with reporting indicators in the XML format through the web portal of National Bank;

2) electronic documents in the format Word, Excel on the e-mail address zvit@bank.gov.ua.

19. Files with reporting indicators in the XML format are created according to the requirements determined in appendices 1 - 5 to these rules, and information placed on the page of the Register of indicators and the page of reference books.

Information on the files with indicators of the reporting represented to National Bank in the XML format is given in appendix 5 to these rules.

20. The list of the electronic documents in the format Word, Exel represented to National Bank on the e-mail address zvit@bank.gov.ua is given in appendix 6 to these rules.

21. The instruction for submission of the reporting by participants of the market of non-bank financial services to National Bank is posted on the page of official Internet representative office of National Bank in the section "Statistics/organization of the Statistical Reporting / Instruction for Submission of the Reporting by Participants of the Market of Non-bank Financial Services to the National Bank of Ukraine" (further - the Instruction for submission of the reporting). The instruction for submission of the reporting contains the description of technical issues to data presentation in the reporting.

22. The participant manager of the market of non-bank financial services or the authorized person fulfilling its duties is responsible for the organization of process of submission to National Bank of these Rules this to the reporting according to requirements.

23. The participant manager of the market of non-bank financial services or the authorized person fulfilling its duties, data on which contain in the Unified State Register of Legal Entities, physical persons entrepreneurs and public forming (further - the Unified state register) and which can make actions on behalf of the legal entity which certified the qualified digital signature (further - KEP) this to the reporting, bear responsibility for procedure for filling (creation), completeness, reliability and adherence to deadline of data presentation of the reporting in National Bank.

The participant of the market of non-bank financial services, if data of the reporting are certified by KEP of other persons, information on which does not contain in the Unified state register, shall provide copies of documents (the copy of constituent and/or organizational and administrative documents of organization) confirming the right of such persons to certify the signatures documents of the participant of the market of non-bank financial services along with data of the reporting. Documents are filed on the e-mail address zvit@bank.gov.ua with the cover letter with explanation of the reasons concerning certification of KEP by other person and the list of files with the reporting indicators certified by KEP of other person.

24. Last afternoon of term of data presentation of the reporting if it falls on output, festive or other non-working day, the first working day after non-working day is.

25. The National Bank has the right not more often than once a quarter according to each separate file to change requirements for forming of indicators of the reporting, except specified in appendices 1 - 5 to these rules. The notification on changes is placed on the web portal of National Bank along with placement of changes to requirements for forming of indicators of the reporting.

Change of descriptions of control is performed if necessary with placement of the message on the web portal of National Bank.

IV. Features of signing and submission of files with reporting indicators in the XML format in National Bank

26. The participant manager of the market of non-bank financial services or the authorized person fulfilling its duties, data on which contain in the Unified state register and which can make actions on behalf of the legal entity signs the KEP the file with reporting indicators in the XML format which moves in National Bank through the web portal of National Bank.

Requirements to submission of the file with reporting indicators in the XML format, signed KEP of other persons, information on whom does not contain in the Unified state register, are stated in the paragraph the second Item 23 of the Section III of these rules.

27. The file which moves in National Bank in the XML format shall contain only one KEP.

28. The qualified certificate of open key of person which signed the file with reporting indicators except obligatory details of the physical person - the signer, in addition shall contain identification data of the participant of the market of non-bank financial services which representative is this person [the full or official abbreviated name and code according to the Unified state register of the companies and organizations of Ukraine (further - EGRPOU)].

29. Indicators of the reporting are grouped in files on the basis of number of the file according to column 7 of appendix 1 to these rules.

30. The participant of the market of non-bank financial services loads the file with reporting indicators through the web portal of National Bank into the terms established by National Bank determined in column 5 of appendix 5 to these rules.

31. Message "OK" or OK. Control is undergone with notes" systems of magazines of loadings of files is sign of successful loading of the file with reporting indicators through the web portal of National Bank and testifies to the fact of provision of the file with reporting indicators in National Bank.

Lack of the message "OK" or OK. Control is undergone with notes" in system of magazines of loadings of files after the term of submission of the reporting established by National Bank testifies to the fact of non-presentation by the participant of the market of non-bank financial services of the file with reporting indicators in the terms established by National Bank.

Date of submission of the file with indicators of the reporting is the date specified in the magazine of loadings in private office of the participant of the market of non-bank financial services on the web portal of National Bank.

The participant of the market of non-bank financial services after receipt of the message "Control Is Not Undergone" shall correct errors and repeatedly submit the file with reporting indicators.

32. Lack of data on separate indicators in the file which is provided by the participant of the market of non-bank financial services, demonstrates that there is no information for forming of such indicators.

33. The participant of the market of non-bank financial services in need of submission of the file according to requirements of column 6 of appendix 5 to these rules and if there is no information for forming of indicators in the file, submits the zero file to National Bank.

V. Features of signing and submission of electronic documents

34. The electronic documents specified in appendix 6 to these rules move in the format Word, Excel on the e-mail address zvit@bank.gov.ua (further - the electronic document).

Electronic documents, namely: the explanatory note to the reporting of credit union, the explanatory note to the reporting of the insurer, the explanatory note to the reporting of the insurance and/or reinsurance broker, the explanatory note to the reporting of insurance broker - the physical person - the subject of business activity, the actuarial report - is filled in on the samples given respectively in appendices 7 - 11 to these rules.

35. The electronic document shall contain only one KEP of the participant manager of the market of non-bank financial services or the authorized person fulfilling its duties, data on which contain in the Unified state register and which can make actions on behalf of the legal entity.

The electronic document with the actuarial report, except KEP of the participant manager of the market of non-bank financial services or the authorized person fulfilling its duties, data on which contain in the Unified state register, shall contain KEP of the actuary which constituted this report.

Requirements to submission of the electronic document which is signed by KEP of other persons, information on which does not contain in the Unified state register, are stated in the paragraph the second Item 23 of the Section III of these rules.

36. The electronic document, signed KEP of persons specified in Item 35 of the Section V of these rules shall be packed into container archive of the ZIP format up to 8 MB in size which goes to National Bank the separate letter to the e-mail address zvit@bank.gov.ua.

The electronic document which amount exceeds the container archive size specified in paragraph one of Item 36 of the Section V of these rules is packed into multivolume container archive. Each volume of such archive is sent by the separate letter to the e-mail address zvit@bank.gov.ua. Requirements concerning the name of container archive are determined by National Bank in the Instruction for submission of the reporting.

37. The actuary who signs the KEP the electronic document with the actuarial report bears the personal liability for contents of the report.

38. The return message from "The Message Is Received, Wait for Results of Check" or "Message Is Not Accepted" National Bank which goes to the e-mail address of the participant of the market of non-bank financial services automatically is confirmation of the fact of obtaining or non receipt of the electronic document.

Date of submission of the electronic document is date of sending to the participant of the market of non-bank financial services of the return message from "The Message Is Received, Wait for Results of Check" National Bank.

The National Bank after verification of the electronic document directs to compliance to requirements for its signing and representation to the participant of the market of non-bank financial services the message "The Electronic Document from the Participant of the Market of Non-bank Financial Services (Code on EGRPOU) Is Accepted" or "Electronic Document from the Participant of the Market of Non-bank Financial Services (Code on EGRPOU) Is Not Accepted" which is confirmation according to the fact of acceptance or rejection of the electronic document.

The participant of the market of non-bank financial services after receipt of the message "The Electronic Document from the Participant of the Market of Non-bank Financial Services (Code on EGRPOU) Is Not Accepted" shall file the electronic document with observance of the requirements specified in the Section V of these rules.

VI. Verification of data of the reporting on compliance to the requirements established by National Bank

39. Verification of data of the reporting on compliance to the requirements established by National Bank is performed on the following levels of control:

1) primary control (technological) - control which is exercised at the level of the participant of the market of non-bank financial services of National Bank is implemented in the XSD scheme;

2) secondary control - control which is exercised at the level of National Bank during acceptance of the file with reporting indicators including control of compliance of data in different files with reporting indicators, and provides information on results of control;

3) expert control - control of quality of the obtained data of the reporting on their integrity, reliability, coordination in time, compatibility with data of other sources of information which is performed by structural divisions of National Bank for determination of need for viewing of data.

Expert control can be exercised after data acquisition of the reporting at any time.

40. Descriptions of primary and secondary control are placed on the page of the Register of indicators.

41. The participant of the market of non-bank financial services in case of availability at National Bank of notes to indicators of the reporting under results of secondary control, expert control shall provide at the request of National Bank explanation on the e-mail address nbu@bank.gov.ua within three working days.

The explanation shall contain consent with the notes revealed by National Bank to indicators of the reporting and obligation to replace the file with reporting indicators in the time established in Item 41 of the Section VI of these rules or information on reliability of the provided indicators of the reporting and information that there is no need for replacement of the file with indicators of the reporting.

The participant of the market of non-bank financial services in case of non-presentation by it of explanations or their rejection by National Bank shall replace at the scheduled time upon the demand of National Bank the file with reporting indicators.

42. The National Bank has the right to demand from the participant of the market of non-bank financial services of submission of corrected data of the reporting in case of determination of need for viewing of data on results of inspection check.

The participant of the market of non-bank financial services shall perform replacement of data of the reporting in the time established by National Bank.

43. The participant of the market of non-bank financial services has the right to independently replace the file with reporting indicators before the term installed in column 5 of application 5 to these rules and the electronic document before the term established in appendix 6 to these rules.

44. Representation by the participant of the market of non-bank financial services of the file with reporting indicators after the application of 5 these rules of term and/or the electronic document installed in column 5 after the term established in appendix of 6 these rules is untimely provision of information.

45. Non-presentation by the participant of the market of non-bank financial services of the file with indicators of the reporting and/or electronic document which representation is provided for this participant of the market of non-bank financial services by requirements of column 6 of appendix 5 and appendix 6 to these rules is non-presentation of information.

46. The participant of the market of non-bank financial services in case of identification of the fact of submission of the file with reporting indicators with doubtful data or data which are opened not according to requirements of these rules after the term determined in column 5 of appendix 5 to these rules shall address to National Bank on the e-mail address nbu@bank.gov.ua with the petition for replacement of the file with reporting indicators with provision of the corresponding explanations.

The participant of the market of non-bank financial services after receipt of permission of National Bank to replacement of the file with indicators of the reporting shall perform its replacement in the time established by National Bank.

47. Data of the reporting of the participant of the market of non-bank financial services are considered doubtful if they contradict accounting data, the personified accounting, this accounting the registering systems of the participant of the market of non-bank financial services for the accounting period.

48. The National Bank in case of violation by the participant of the market of non-bank financial services of requirements of the legislation of Ukraine concerning submission of the reporting has the right to make the decision on application to the participant of the market of non-bank financial services of corrective actions according to the legislation of Ukraine.

Application of corrective actions by National Bank for violation of requirements of the legislation of Ukraine concerning submission of the reporting does not exempt the participant of the market of non-bank financial services from obligation of submission to National Bank of the authentic reporting in full.

Appendix 1

to Rules of creation and submission of the reporting by participants of the market of non-bank financial services to the National Bank of Ukraine (Item 9 of the Section II)

Register of indicators (main components)


payment order

Identifier

Name

Metrics

Parameter

Not classified indicator detail

Number of the file

1

2

3

4

5

6

7

1

FR001000

Intangible assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

2

FR001001

Original cost of intangible assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

3

FR001002

Cumulative depreciation of intangible assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

4

FR001005

Incomplete capital investments

T100_1, T100_2

F 061, F 110, H001

No

FR0

5

FR001010

Fixed assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

6

FR001011

Original cost of fixed assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

7

FR001012

Depreciation of fixed assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

8

FR001015

Investment real estate

T100_1, T100_2

F 061, F 110, H001

No

FR0

9

FR001016

Original cost of the investment real estate

T100_1, T100_2

F 061, F 110, H001

No

FR0

10

FR001017

Depreciation of the investment real estate

T100_1, T100_2

F 061, F 110, H001

No

FR0

11

FR001020

Non-current biological assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

12

FR001021

Original cost of non-current biological assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

13

FR001022

Accumulated depreciation of non-current biological assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

14

FR001030

Long-term financial investments which are considered by method of equity participation of other companies (The standard 1) / Long-term financial investments (the Standard 25)

T100_1, T100_2

F 061, F 110, H001

No

FR0

15

FR001035

Other financial investments

T100_1, T100_2

F 061, F 110, H001

No

FR0

16

FR001040

Long-term receivables

T100_1, T100_2

F 061, F 110, H001

No

FR0

17

FR001045

Deferred tax assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

18

FR001050

Goodwill

T100_1, T100_2

F 061, F 110, H001

No

FR0

19

FR001060

The postponed acquisition expenses

T100_1, T100_2

F 061, F 110, H001

No

FR0

20

FR001065

Balance in centralized insurance reserve funds

T100_1, T100_2

F 061, F 110, H001

No

FR0

21

FR001090

Other non-current assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

22

FR001095

In total non-current assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

23

FR001100

Inventories

T100_1, T100_2

F 061, F 110, H001

No

FR0

24

FR001101

Production supplies

T100_1, T100_2

F 061, F 110, H001

No

FR0

25

FR001102

Work in progress

T100_1, T100_2

F 061, F 110, H001

No

FR0

26

FR001103

Ready products / Finished goods which belong to inventories (the Standard 25)

T100_1, T100_2

F 061, F 110, H001

No

FR0

27

FR001104

Goods

T100_1, T100_2

F 061, F 110, H001

No

FR0

28

FR001110

Current biological assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

29

FR001115

Deposits of reinsurance

T100_1, T100_2

F 061, F 110, H001

No

FR0

30

FR001120

The bills of exchange received

T100_1, T100_2

F 061, F 110, H001

No

FR0

31

FR001125

Receivables for products, goods, works, services

T100_1, T100_2

F 061, F 110, H001

No

FR0

32

FR001130

Receivables by calculations for the issued advance payments

T100_1, T100_2

F 061, F 110, H001

No

FR0

33

FR001135

Receivables by calculations with the budget

T100_1, T100_2

F 061, F 110, H001

No

FR0

34

FR001136

Receivables by calculations for the income tax

T100_1, T100_2

F 061, F 110, H001

No

FR0

35

FR001140

Receivables by calculations for imputed incomes

T100_1, T100_2

F 061, F 110, H001

No

FR0

36

FR001145

Receivables by calculations for internal settlements

T100_1, T100_2

F 061, F 110, H001

No

FR0

37

FR001155

Other current receivables (Standard 1)/current receivables (Standard 25)

T100_1, T100_2

F 061, F 110, H001

No

FR0

38

FR001160

Current financial investments

T100_1, T100_2

F 061, F 110, H001

No

FR0

39

FR001165

Money and their equivalents

T100_1, T100_2

F 061, F 110, H001

No

FR0

40

FR001166

Cash

T100_1, T100_2

F 061, F 110, H001

No

FR0

41

FR001167

Accounts in banks

T100_1, T100_2

F 061, F 110, H001

No

FR0

42

FR001170

Deferred expenses

T100_1, T100_2

F 061, F 110, H001

No

FR0

43

FR001180

Overcautious person's share in insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

44

FR001181

Overcautious person's share in insurance reserves of long-term obligations

T100_1, T100_2

F 061, F 110, H001

No

FR0

45

FR001182

The overcautious person's share in insurance reserves of losses or reserves of the put payments

T100_1, T100_2

F 061, F 110, H001

No

FR0

46

FR001183

Overcautious person's share in insurance reserves of not earned premiums

T100_1, T100_2

F 061, F 110, H001

No

FR0

47

FR001184

Overcautious person's share in other insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

48

FR001190

Other current assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

49

FR001195

In total current assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

50

FR001200

The non-current assets withheld for sale and groups of disposal

T100_1, T100_2

F 061, F 110, H001

No

FR0

51

FR001300

Balance on assets

T100_1, T100_2

F 061, F 110, H001

No

FR0

52

FR001400

The registered (share) capital (the Standard 1)/capital (the Standard 25)

T100_1, T100_2

F 061, F 110, H001

No

FR0

53

FR001401

Fees in the unregistered authorized capital

T100_1, T100_2

F 061, F 110, H001

No

FR0

54

FR001405

The capital in revaluations

T100_1, T100_2

F 061, F 110, H001

No

FR0

55

FR001410

Supplementary capital

T100_1, T100_2

F 061, F 110, H001

No

FR0

56

FR001411

Share premium

T100_1, T100_2

F 061, F 110, H001

No

FR0

57

FR001412

Cumulative exchange differences

T100_1, T100_2

F 061, F 110, H001

No

FR0

58

FR001415

Reserve capital

T100_1, T100_2

F 061, F 110, H001

No

FR0

59

FR001420

Retained earnings (uncovered loss)

T100_1, T100_2

F 061, F 110, H001

No

FR0

60

FR001425

Unpaid capital

T100_1, T100_2

F 061, F 110, H001

No

FR0

61

FR001430

The withdrawn capital

T100_1, T100_2

F 061, F 110, H001

No

FR0

62

FR001435

Other reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

63

FR001495

All equity

T100_1, T100_2

F 061, F 110, H001

No

FR0

64

FR001500

Deferred tax liabilities

T100_1, T100_2

F 061, F 110, H001

No

FR0

65

FR001505

Pension liabilities

T100_1, T100_2

F 061, F 110, H001

No

FR0

66

FR001510

Long-term loans of banks

T100_1, T100_2

F 061, F 110, H001

No

FR0

67

FR001515

Other long-term obligations

T100_1, T100_2

F 061, F 110, H001

No

FR0

68

FR001520

Long-term providing

T100_1, T100_2

F 061, F 110, H001

No

FR0

69

FR001521

Long-term providing costs of personnel

T100_1, T100_2

F 061, F 110, H001

No

FR0

70

FR001525

Target financing

T100_1, T100_2

F 061, F 110, H001

No

FR0

71

FR001526

Charitable help

T100_1, T100_2

F 061, F 110, H001

No

FR0

72

FR001530

Insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

73

FR001531

Reserve of long-term obligations which belongs to insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

74

FR001532

Reserve of losses or reserve of the put payments relating to insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

75

FR001533

Reserve of not earned premiums which belongs to insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

76

FR001534

Other insurance reserves relating to insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

77

FR001535

Investment contracts

T100_1, T100_2

F 061, F 110, H001

No

FR0

78

FR001540

Prize fund

T100_1, T100_2

F 061, F 110, H001

No

FR0

79

FR001545

Reserve on payment of jackpot

T100_1, T100_2

F 061, F 110, H001

No

FR0

80

FR001595

Total long-term obligations and providing (Standard 1) obligations, target financing and providing (Standard 25)

T100_1, T100_2

F 061, F 110, H001

No

FR0

81

FR001600

Short-term loans of banks

T100_1, T100_2

F 061, F 110, H001

No

FR0

82

FR001605

The bills of exchange issued

T100_1, T100_2

F 061, F 110, H001

No

FR0

83

FR001610

The current accounts payable on long-term obligations

T100_1, T100_2

F 061, F 110, H001

No

FR0

84

FR001615

The current accounts payable for goods, works, services

T100_1, T100_2

F 061, F 110, H001

No

FR0

85

FR001620

The current accounts payable by calculations with the budget

T100_1, T100_2

F 061, F 110, H001

No

FR0

86

FR001621

The current accounts payable by calculations with the budget for the income tax

T100_1, T100_2

F 061, F 110, H001

No

FR0

87

FR001625

The current accounts payable by calculations for insurance

T100_1, T100_2

F 061, F 110, H001

No

FR0

88

FR001630

The current accounts payable by calculations for compensation

T100_1, T100_2

F 061, F 110, H001

No

FR0

89

FR001635

The current accounts payable on the received advance payments

T100_1, T100_2

F 061, F 110, H001

No

FR0

90

FR001640

The current accounts payable by settlings with participants

T100_1, T100_2

F 061, F 110, H001

No

FR0

91

FR001645

The current accounts payable on internal settlements

T100_1, T100_2

F 061, F 110, H001

No

FR0

92

FR001650

The current accounts payable on insurance activity

T100_1, T100_2

F 061, F 110, H001

No

FR0

93

FR001660

Current providing

T100_1, T100_2

F 061, F 110, H001

No

FR0

94

FR001665

Deferred revenues

T100_1, T100_2

F 061, F 110, H001

No

FR0

95

FR001670

The postponed commission income from overcautious persons

T100_1, T100_2

F 061, F 110, H001

No

FR0

96

FR001690

Other current obligations

T100_1, T100_2

F 061, F 110, H001

No

FR0

97

FR001695

In total current obligations and providing

T100_1, T100_2

F 061, F 110, H001

No

FR0

98

FR001700

The obligations connected with the non-current assets withheld for sale and groups of disposal

T100_1, T100_2

F 061, F 110, H001

No

FR0

99

FR001800

Net value of assets of non-state pension fund

T100_1, T100_2

F 061, F 110, H001

No

FR0

100

FR001900

Balance on liabilities

T100_1, T100_2

F 061, F 110, H001

No

FR0

101

FR002000

Net income from sales of products (goods, works, services)

T100_1, T100_2

F 061, F 110, H001

No

FR0

102

FR002010

The net earned insurance premiums

T100_1, T100_2

F 061, F 110, H001

No

FR0

103

FR002011

Awards are signed, gross amount

T100_1, T100_2

F 061, F 110, H001

No

FR0

104

FR002012

The awards transferred to reinsurance

T100_1, T100_2

F 061, F 110, H001

No

FR0

105

FR002013

Change of reserve of not earned premiums, gross amount

T100_1, T100_2

F 061, F 110, H001

No

FR0

106

FR002014

Change of share of overcautious persons in reserve of not earned premiums

T100_1, T100_2

F 061, F 110, H001

No

FR0

107

FR002050

Cost of sales (goods, works, services)

T100_1, T100_2

F 061, F 110, H001

No

FR0

108

FR002070

The net suffered losses on insurance payments

T100_1, T100_2

F 061, F 110, H001

No

FR0

109

FR002090

Gross profit

T100_1, T100_2

F 061, F 110, H001

No

FR0

110

FR002095

Gross loss

T100_1, T100_2

F 061, F 110, H001

No

FR0

111

FR002105

Income (expenses) from change in reserves of long-term obligations

T100_1, T100_2

F 061, F 110, H001

No

FR0

112

FR002110

Income (expenses) from change of other insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

113

FR002111

Change of other insurance reserves, gross amount

T100_1, T100_2

F 061, F 110, H001

No

FR0

114

FR002112

Change of share of overcautious persons in other insurance reserves

T100_1, T100_2

F 061, F 110, H001

No

FR0

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