of November 16, 2024 No. 59
About procedure and terms of submission of individual accounting records insurance brokers
Based on paragraphs of the fourth or seventh of part one of Item 2 of article 49 of the Law of the Republic of Belarus of January 5, 2024 No. 344-Z "About insurance activity", 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 annual and intermediate (quarter) individual accounting records 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 ensuring the minimum size of authorized fund with money and other assets in form according to appendix 1;
about the number of the signed insurance contracts, the amounts of insurance premiums and the earned reward for the rendered services (by insurance companies) in form according to appendix 2;
about the earned reward for the rendered services in types of insurance (by physical persons and legal entities to which services, and types of service are rendered) in form according to appendix 3;
about the paid remuneration to assistants to insurance broker (by assistants to insurance broker and types of service) in form according to appendix 4;
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 in form according to appendix 5;
about the number of workers and the salary in form according to appendix 6;
about assessment of risk degree of approach of bankruptcy in form according to appendix 7.
2. Determine that:
2.1. insurance brokers represent intermediate (quarter) individual accounting records to the Ministry of Finance in electronic form and on paper:
balance sheet;
profit and loss statement;
report on change of equity;
cash flow statement;
notes to annual and intermediate (quarter) individual accounting records, including the stipulated in Item 1 this resolution;
2.2. intermediate (quarter) individual accounting records are submitted insurance brokers in the Ministry of Finance no later than the 30th following reporting quarter.
3. Declare invalid the 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".
4. This resolution becomes effective since January 1, 2025.
Minister
Yu.M.Seliverstov
to the Resolution of the Ministry of Finance of the Republic of Belarus of November 16, 2024 No. 59
Form
The note to annual and intermediate (quarter) individual accounting records
____________________________________________________________
(name of insurance broker)
about ensuring the minimum size of authorized fund with money and other assets
for ____________________ 20 ___.
|
Indicator |
Code of line |
Account name |
Money | ||
|
unit of measurement name, currencies |
amount |
equivalent, Belarusian rubles | |||
|
1 |
2 |
3 |
4 |
5 |
6 |
|
The minimum size of authorized fund corresponding to the legislation |
100 |
X |
basic sizes |
||
|
The actual availability of money of insurance broker on accounts in the banks of the Republic of Belarus providing the minimum size of authorized fund – all |
110 |
X |
euro |
||
|
US dollar |
|||||
|
Belarusian rubles |
|||||
|
Russian rubles |
|||||
|
including on accounts in banks (bank name): |
X |
||||
|
1. |
111 |
euro |
|||
|
US dollar |
|||||
|
Belarusian rubles |
|||||
|
Russian rubles |
|||||
|
2. |
112 |
euro |
|||
|
US dollar |
|||||
|
Belarusian rubles |
|||||
|
Russian rubles |
|||||
|
... |
|||||
|
The actual availability of other assets providing the minimum size of authorized fund – all |
150 |
X |
euro |
||
|
US dollar |
|||||
|
Belarusian rubles |
|||||
|
Russian rubles |
|||||
|
including (names of assets): |
X |
||||
|
1. |
151 |
euro |
|||
|
US dollar |
|||||
|
Belarusian rubles |
|||||
|
Russian rubles |
|||||
|
2. |
152 |
euro |
|||
Disclaimer! This text was translated by AI translator and is not a valid juridical document. No warranty. No claim. More info
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