of January 11, 2010 No. 2
About financial accounting, creation and submission of accounting records by insurance companies
Based on Item paragraph two 13, of parts one, the second and paragraph two 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. No. 49 is excluded according to the Resolution of the Ministry of Finance of the Republic of Belarus of 27.08.2019
1-1. Approve:
The instruction about features of financial accounting of the income and expenses by insurance companies (is attached);
The instruction about procedure for creation and submission of accounting records of insurance companies (is attached).
2. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.06.2011 No. 50
3. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.06.2011 No. 50
4. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 09.06.2014 No. 30
5. Bring in the Instruction about criteria and evaluation procedure of solvency of insurance companies approved by the resolution of the Ministry of Finance of the Republic of Belarus of May 10, 2007 No. 73 (The national register of legal acts of the Republic of Belarus, 2007, No. 133, 8/16512), the following changes and amendments:
in item 4:
in part one:
words "fund of accumulating, fund of consumption," to exclude;
after the word of "shares" to add with the word of "(shares)";
after the word of "shareholders" to add with the word of "(founders)";
to state paragraph two of part two in the following edition:
"the authorized capital is determined as difference between the size of the authorized fund reflected in liability of the balance sheet under the article "Authorized capital" and its parts reflected in liability of the balance sheet under the article "Own Shares (Shares) Redeemed at Shareholders (Founders)" and in balance sheet asset under the article "Settlings with Founders on Deposits to Authorized Capital";";
to state part one of Item 12 in the following edition:
"12. If for the end of accounting year the actual size of margin of solvency of the insurer exceeds the normative size of margin of solvency less than for 10 percent, the insurer represents for review to the Ministry of Finance of the Republic of Belarus as a part of annual accounting records the rehabilitation plan of financial position in form according to appendix 3.";
in appendix 1:
line item:
|
"Variation of the actual size of margin of solvency from the normative size of margin of solvency (p. 01 – p. 07)" |
|
|
replace with line items of the following content:
|
"Variation of the actual size of margin of solvency from the normative size of margin of solvency (p. 01 – p. 07) |
08 |
|
|
Ratio between the actual and normative sizes of margin of solvency by the end of the reporting period |
09"; |
|
line items:
|
"Authorized capital |
11 |
|
|
Additional fund |
12 |
|
|
Reserve fund |
13 |
|
|
Fund of accumulating |
14 |
|
|
Fund of consumption |
15 |
|
|
Retained earnings of accounting year and last years |
16 |
|
|
Intermediate result (p. 11 + p. 12 + p. 13 + p. 14 + p. 15) |
17 |
|
|
Uncovered losses of accounting year and last years |
18 |
|
|
Intangible assets |
19 |
|
|
Accounts receivable on which the term of limitation period expired |
20 |
|
|
Intermediate result (p. 18 + p. 19 + p. 20) |
21 |
|
|
The actual size of margin of solvency (p. 17 - p. 21) |
22" |
|
replace with line items of the following content:
|
"Authorized capital |
11 |
|
|
Additional fund |
12 |
|
|
Reserve fund |
13 |
|
|
Net profit (loss) of the accounting period |
14 |
|
|
Retained (unused) earnings (uncovered loss) |
15 |
|
|
Intangible assets |
16 |
|
|
Accounts receivable on which the term of limitation period expired |
17 |
|
|
Actual size of margin of solvency |
20". |
|
6. Bring in the Instruction about procedure of payments of the size of equity of insurance companies approved by the resolution of the Ministry of Finance of the Republic of Belarus of September 13, 2007 No. 132 (The national register of legal acts of the Republic of Belarus, 2007, No. 236, 8/17117), the following changes:
from item 4 of the word", funds of accumulating and consumption" to exclude;
state Item 5 in the following edition:
"5. The authorized capital is determined as difference between the size of authorized fund reflected in liability of the balance sheet under the article "Authorized capital" and its parts reflected in balance sheet asset under the article "Settlings with Founders on Deposits to Authorized Capital" and in liability of the balance sheet under the article "Own Shares (Shares) Redeemed at Shareholders (Founders)".";
state Item 8 in the following edition:
"8. The retained (unused) earnings (uncovered loss) correspond to the amount of the sizes reflected in liability of the balance sheet under the articles "Net Profit (Loss) of the Accounting Period" and "Retained (Unused) Earnings (Uncovered Loss)".";
exclude Items 9 and 10;
state appendix in the following edition:
"Appendix
to the Instruction about procedure of payments of the size of equity of insurance companies
Calculation of the size of equity of insurance company
on _________________ ______ of year
(1st day of quarter)
(thousand rubles)
+--------------------------------------------------------------------+ ¦ Наименование показателя ¦Код строки¦На конец отчет-¦ ¦ ¦ ¦ ного периода ¦ +-----------------------------------------+----------+---------------¦ ¦Уставный фонд ¦ 01 ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Добавочный фонд ¦ 02 ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Резервный фонд ¦ 03 ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Чистая прибыль (убыток) отчетного периода¦ 04 ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Нераспределенная (неиспользованная) ¦ 05 ¦ ¦ ¦прибыль (непокрытый убыток) ¦ ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Нематериальные активы ¦ 06 ¦ ¦ +-----------------------------------------+----------+---------------¦ ¦Собственный капитал (сумма строк с 01 по ¦ 07 ¦ ¦ ¦05 - строка 06) ¦ ¦ ¦ +--------------------------------------------------------------------+
Head of ________________ _________________________
(signature) (initials, surname) M.P.
Chief accountant of ____________ ________________________".
(signature) (initials, surname)
7. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 29.10.2014 No. 69
8. Ceased to be valid according to the Resolution of the Ministry of Finance of the Republic of Belarus of 11.06.2012 No. 35
9. This resolution establishes procedure for creation and submission of accounting records of insurance companies starting with accounting records for January, 2010.
First Deputy Minister
V. V. Amarin
to the Resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
Balance sheet
on ___________ 20 __.
|
Insurance company |
|
|
Accounting number of the payer |
|
|
Type of economic activity |
|
|
Form of business |
|
|
Governing body |
|
|
Unit of measure |
|
|
Address |
|
|
|
Approval date |
|
|
|
Date of sending |
|
|
|
Acceptance date |
|
|
Assets |
Code of line |
On _________ 20 __ . |
For December 31 20 __ . |
|
1 |
2 |
3 |
4 |
|
I. NON-CURRENT ASSETS |
|
|
|
|
Fixed assets |
110 |
|
|
|
Intangible assets |
120 |
|
|
|
Profitable investments in tangible assets |
130 |
|
|
|
Including: |
|
|
|
|
investment real estate |
131 |
|
|
|
objects of finance lease (leasing) |
132 |
|
|
|
other profitable investments in tangible assets |
133 |
|
|
|
Investments in non-current assets |
140 |
|
|
|
Long-term financial investments |
150 |
|
|
|
Long-term accounts receivable |
160 |
|
|
|
Deferred tax assets |
170 |
|
|
|
Other non-current assets |
180 |
|
|
|
TOTAL according to the Section I |
190 |
|
|
|
II. CURRENT ASSETS |
|
|
|
|
Inventories |
210 |
|
|
|
Including: |
|
|
|
|
materials |
211 |
|
|
|
work in progress |
212 |
|
|
|
other inventories |
213 |
|
|
|
The non-current assets intended for realization |
215 |
|
|
|
Deferred expenses |
220 |
|
|
|
The value added tax on goods purchased, works, services |
230 |
|
|
|
Share of overcautious persons in insurance reserves |
240 |
|
|
|
Including: |
|
|
|
|
reserve of not earned premium |
241 |
|
|
|
reserves of losses |
242 |
|
|
|
other technical reserves |
243 |
|
|
|
Short-term accounts receivable |
250 |
|
|
|
Short-term financial investments |
260 |
|
|
|
Money and their equivalents |
270 |
|
|
|
Including: |
271 |
|
|
|
deposit accounts |
272 |
|
|
|
cash equivalents |
273 |
|
|
|
other money |
274 |
|
|
|
Other current assets |
280 |
|
|
|
TOTAL according to the Section II |
290 |
|
|
|
BALANCE |
300 |
|
|
|
Equity and obligations |
Code of line |
On _________ 20 __ . |
For December 31 20 __ . |
|
1 |
2 |
3 |
4 |
|
III. EQUITY |
|
|
|
|
Authorized capital |
410 |
|
|
|
Unpaid part of the authorized capital |
420 |
|
|
|
Own shares (share in the authorized capital) |
430 |
|
|
|
Reserve capital |
440 |
|
|
|
Including reserve fund of the salary |
441 |
|
|
|
Added capital |
450 |
|
|
|
Including surplus (revaluation) of cost of the real estate objects acquired at the expense of insurance reserves |
451 |
|
|
|
Retained earnings (uncovered loss) |
460 |
|
|
|
Net profit (loss) of the accounting period |
470 |
|
|
|
Target financing |
480 |
|
|
|
TOTAL according to the Section III |
490 |
|
|
|
IV. INSURANCE RESERVES AND FUNDS |
|
|
|
|
Reserves on the types of insurance relating to life insurance |
500 |
|
|
|
Reserve of not earned premium |
501 |
|
|
|
Reserves of losses |
502 |
|
|
|
Other technical reserves |
503 |
|
|
|
Other insurance reserves |
504 |
|
|
|
Fund of precautionary (preventive) actions |
505 |
|
|
|
Guarantee funds |
506 |
|
|
|
Other funds formed according to the legislation |
507 |
|
|
|
TOTAL according to the Section IV |
509 |
|
|
|
V. LONG-TERM OBLIGATIONS |
|
|
|
|
Long-term loans and loans |
510 |
|
|
|
Long-term obligations on leasing payments |
520 |
|
|
|
Deferred tax liabilities |
530 |
|
|
|
Deferred revenues |
540 |
|
|
|
Reserves of the forthcoming payments |
550 |
|
|
|
Other long-term obligations |
560 |
|
|
|
TOTAL according to the Section V |
590 |
|
|
|
VI. SHORT-TERM OBLIGATIONS |
|
|
|
|
Short-term loans and loans |
610 |
|
|
|
Short-term part of long-term obligations |
620 |
|
|
|
Short-term accounts payable |
630 |
|
|
|
Including: |
|
|
|
|
to insurers |
631 |
|
|
|
to insurance agents and insurance brokers |
632 |
|
|
|
to other creditors on transactions of insurance, joint insurance |
633 |
|
|
|
on reinsurance transactions |
634 |
|
|
|
depot of awards on the risks transferred to reinsurance |
635 |
|
|
|
to suppliers and contractors |
636 |
|
|
|
in the advance payments received |
637 |
|
|
|
on taxes and fees |
638 |
|
|
|
on social insurance and providing |
639 |
|
|
|
on compensation |
640 |
|
|
|
on leasing payments |
641 |
|
|
|
to the owner of property (founders, participants) |
642 |
|
|
|
to other creditors |
643 |
|
|
|
The obligations intended for realization |
650 |
|
|
|
Deferred revenues |
660 |
|
|
|
Reserves of the forthcoming payments |
670 |
|
|
|
Other short-term obligations |
680 |
|
|
|
TOTAL according to the Section VI |
690 |
|
|
|
BALANCE |
700 |
|
|
|
Head _______________ |
_________________________ |
|
(signature) |
(initials, surname) |
|
|
|
|
Chief accountant _______________ |
_________________________ |
|
(signature) |
(initials, surname) |
|
__ _____________ 20 __. |
|
to the Resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
Profit and loss statement
for _______________________ 20 __.
|
Insurance company |
|
|
Accounting number of the payer |
|
|
Type of economic activity |
|
|
Form of business |
|
|
Governing body |
|
|
Unit of measure |
|
|
Address |
|
|
Name of indicators |
Code of line |
For ___________ 20 __ . |
For ___________ 20 __ . |
|
1 |
2 |
3 |
4 |
|
INCOME AND EXPENSES ON THE INSURANCE RELATING TO LIFE INSURANCE | |||
|
Insurance premiums (insurance premiums), gross |
010 |
|
|
|
Insurance payments |
020 |
|
|
|
Change of reserves on the types of insurance relating to life insurance (+ or –) |
030 |
|
|
|
Including change of reserve of additional payments |
031 |
|
|
|
Contributions to guarantee fund and fund of precautionary (preventive) actions |
040 |
|
|
|
Expenses on conducting case |
050 |
|
|
|
Income on the activities connected with the insurance relating to life insurance |
055 |
|
|
|
Expenses on the activities connected with the insurance relating to life insurance |
056 |
|
|
|
Profit (loss) from transactions on the types of insurance relating to life insurance (lines 010 – 020 + (030 – 031) – 040 – 050 + 055 – 056) |
060 |
|
|
|
Other incomes on the current activities |
065 |
|
|
|
Other expenses on the current activities |
066 |
|
|
|
Profit (loss) from the current activities for the types of insurance relating to life insurance (lines ± 060 + 065 – 066) |
069 |
|
|
|
INCOME AND EXPENSES ON INSURANCE TO OTHER, THAN LIFE INSURANCE | |||
|
Insurance premiums (insurance premiums), gross – all |
070 |
|
|
|
Including: |
|
|
|
|
on direct insurance and joint insurance |
071 |
|
|
|
on the risks accepted in reinsurance |
072 |
|
|
|
Insurance premiums on the risks transferred to reinsurance, gross |
073 |
|
|
|
Insurance premiums (insurance premiums) taking into account reinsurance, net (lines 070-073) |
074 |
|
|
|
Change of reserve of not earned premium, gross |
080 |
|
|
|
Change of share of overcautious persons in reserve of not earned premium |
081 |
|
|
|
Change of reserve of not earned premium taking into account reinsurance, net (result of lines 080 and 081) |
082 |
|
|
|
Earned premiums, net (result of lines 074 and 082) |
085 |
|
|
|
The paid losses (insurance payments), gross |
090 |
|
|
|
Share of overcautious persons in losses (insurance payments) |
091 |
|
|
|
The paid losses (insurance payments) taking into account reinsurance, net (lines 090-091) |
092 |
|
|
|
Change of reserves of losses (insurance payments), gross |
095 |
|
|
|
Change of share of overcautious persons in reserves of losses (insurance payments) |
096 |
|
|
|
Change of reserves of losses (insurance payments) taking into account reinsurance, net (result of lines 095 and 096) |
097 |
|
|
|
Earned premiums less insurance losses (insurance payments) (lines 085 – 092 + 097) |
100 |
|
|
|
Change of other technical reserves |
110 |
|
|
|
Change of other insurance reserves |
120 |
|
|
|
Including increase in special insurance reserve on compulsory insurance with the state support of harvest of crops, the cattle and bird for the income account received from investment of this reserve |
121 |
|
|
|
Contributions to funds of precautionary actions and guarantee funds |
130 |
|
|
|
Contributions to other funds formed according to the legislation |
140 |
|
|
|
Expenses on conducting case – all |
150 |
|
|
|
Including commission fee and bonuses on the risks accepted in reinsurance |
151 |
|
|
|
Commission fee and bonuses on the risks transferred to reinsurance |
155 |
|
|
|
Income on the activities connected with insurance by other than life insurance |
160 |
|
|
|
Expenses on the activities connected with insurance by other than life insurance |
165 |
|
|
|
Profit (loss) from transactions on types of insurance other, than life insurance (lines 100 + 110 + (120 – 121) – 130 – 140 – 150 + 155 + 160 – 165) |
170 |
|
|
|
Other incomes on the current activities |
175 |
|
|
|
Other expenses on the current activities |
176 |
|
|
|
Profit (loss) from the current activities for types of insurance other, than life insurance (lines ± 170 + 175 – 176) |
179 |
|
|
|
Income on investing activities |
180 |
|
|
|
Including: |
|
|
|
|
income from fixed asset retirement, intangible assets and other non-current assets |
181 |
|
|
|
income from participation in the authorized capital of other organizations |
182 |
|
|
|
interest receivable |
183 |
|
|
|
other incomes on investing activities |
184 |
|
|
|
Expenses on investing activities |
190 |
|
|
|
Including: |
|
|
|
|
expenses from fixed asset retirement, intangible assets and other non-current assets |
191 |
|
|
|
other expenses on investing activities |
192 |
|
|
|
Income on financial activities |
200 |
|
|
|
Including: |
|
|
|
|
exchange differences from recalculation of assets and liabilities |
201 |
|
|
|
other incomes on financial activities |
202 |
|
|
|
Expenses on financial activities |
210 |
|
|
|
Including: |
|
|
|
|
percent to payment |
211 |
|
|
|
exchange differences from recalculation of assets and liabilities |
212 |
|
|
|
other expenses on financial activities |
213 |
|
|
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