Document from CIS Legislation database © 2003-2024 SojuzPravoInform LLC

Registered by

Ministry of Justice

Republic of Uzbekistan

On April 20, 2009 No. 1945

ORDER OF THE MINISTRY OF FINANCE OF THE REPUBLIC OF UZBEKISTAN

of March 19, 2009 No. 37

About approval of forms of the financial reporting of insurers and Rules on their filling

(as amended on 14-02-2018)

According to the laws of the Republic of Uzbekistan "About financial accounting", "About insurance activity" and the resolution of the President of the Republic of Uzbekistan of April 10, 2007 "About measures for further reforming and market development of insurance services" I order to No. PP-618:

1. Approve:

form of the financial reporting of the insurers "Balance sheet" form No. 1 - insurance according to appendix No. 1;

form of the financial reporting of the insurers "Report on Financial Results" - form No. 2 - insurance according to appendix No. 2;

form of the financial reporting of the insurers "Report on Cash Flows" - form No. 4 - insurance according to appendix No. 4;

form of the financial reporting of the insurers "Report on Equity" - form No. 5 - insurance according to appendix No. 5;

Rules on filling of forms of the financial reporting of insurers according to appendix No. 7.

2. This order becomes effective after ten days from the moment of its state registration in the Ministry of Justice of the Republic of Uzbekistan.

 

Minister of Finance
R. Azimov

Appendix No. 1

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Balance sheet"

See Appendix 1 (61Kb In original language)

Appendix No. 2

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Report on Financial Results"

See Appendix 2 (29Kb In original language)

 

Appendix No. 3

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Report on Fixed Asset Movement"

Voided in sootvt according to the Order registered by the Ministry of Justice of the Republic of Uzbekistan of 18.01.2013 No. 1945-1

Appendix No. 4

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Report on Cash Flows"

See Appendix 4 (36Kb In original language)

Appendix No. 5

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Report on Equity"

See Appendix 5 (27Kb In original language)

Appendix No. 6

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Form of the financial reporting of the insurers "Certificate of Debit and Creditor Debts"

Voided in sootvt according to the Order registered by the Ministry of Justice of the Republic of Uzbekistan of 18.01.2013 No. 1945-1

Appendix No. 7

to the Order of the Ministry of Finance of the Republic of Uzbekistan of March 19, 2009 No. 37

Rules on filling of forms of the financial reporting of insurers

1. General provisions

1. According to these rules the financial reporting is submitted insurers of all patterns of ownership, and also the separate divisions having in property, in economic maintaining or operational management property and answering for the obligations this property, and also having separate balance and the settlement account which are taxpayers according to the tax legislation.

Terms of accounts presentation are determined by the Regulations on terms of submission of the quarter and annual financial reporting approved by the Ministry of Finance of the Republic of Uzbekistan on June 15, 2000 No. 47 (reg. No. 942 of 03.07.2000, "The bulletin of regulations of the ministries, state committees and departments of the Republic of Uzbekistan", 2000, No. 13).

2. The annual financial reporting is submitted in the following amount of forms:

a) "Balance sheet" - form No. 1 - insurance;

b) "The report on financial results" - form No. 2 - insurance;

c) ceased to be valid according to the Order registered by the Ministry of Justice of the Republic of Uzbekistan of 18.01.2013 No. 1945-1

d) "The report on cash flows" - form No. 4 - insurance;

e) "The report on equity" - form No. 5 - insurance;

e) ceased to be valid according to the Order registered by the Ministry of Justice of the Republic of Uzbekistan of 18.01.2013 No. 1945-1

3. The quarter financial reporting is submitted in the following amount of forms:

a) "Balance sheet" - form No. 1 - insurance;

b) "The report on financial results" - form No. 2 - insurance;

c) ceased to be valid according to the Order registered by the Ministry of Justice of the Republic of Uzbekistan of 18.01.2013 No. 1945-1

4. The insurers having the status of small enterprise or microfirm represent only the annual financial reporting consisting of the balance sheet - form No. 1 - insurance and the report on financial results - forms No. 2 - insurance.

5. Are applied the explanatory note with statement of the major factors which affected in reporting year final results of activities of the insurer to the annual financial reporting.

If the balance for the beginning of year was changed, then in the explanatory note the reasons of changes speak. The accepted accounting policy the next year is also given in it.

If as of the first of accounting year revaluation of fixed assets is carried out, results of revaluation are accepted when forming data of the financial reporting for the beginning of accounting year. At the same time discrepancies of data for the end of previous year and for the beginning of accounting year speak as results of the revaluation of fixed assets which is carried out as of the first of accounting year and are stated in the explanatory note to the financial reporting of current period.

6. Insurers represent to tax authorities within 15 days after carrying out audit inspection, but no later than May 15 of the year following after accounting year, the copy of audit opinion about reliability of the financial reporting.

7. In forms of the financial reporting all details and the provided indicators shall be filled. In case of not filling of this or that Article (line, the column) in view of absence at the insurer of the corresponding assets, liabilities, transactions, this Article (line, the column) procherkivatsya.

8. Address part of forms of the financial reporting is filled in the following procedure:

a) the detail "Insurer" - is specified full name of the insurer (according to the constituent documents registered in accordance with the established procedure) and its code according to RCBO;

b) the detail "Industry" - is specified industry of the insurer and code of industry according to OKED;

c) the detail "Form of business" - is specified form of business of the insurer and code of form of business according to KOPF;

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