It is registered
Ministry of Justice
Russian Federation
On January 28, 2016 No. 40869
of December 28, 2015 No. 526-P
Industry standard of the financial accounting "Procedure for Creation of Accounting (Financial) Records of Insurance Companies and Societies of Mutual Insurance"
This Provision according to the Federal Law of July 10, 2002 No. 86-FZ "About the Central bank the Russian Federation (Bank of Russia)" (The Russian Federation Code, 2002, No. 28, Art. 2790; 2003, No. 2, Art. 157; No. 52, Art. 5032; 2004, No. 27, Art. 2711; No. 31, Art. 3233; 2005, No. 25, Art. 2426; No. 30, Art. 3101; 2006, No. 19, Art. 2061; No. 25, Art. 2648; 2007, No. 1, Art. 9, Art. 10; No. 10, Art. 1151; No. 18, Art. 2117; 2008, No. 42, Art. 4696, Art. 4699; No. 44, Art. 4982; No. 52, Art. 6229, Art. 6231; 2009, No. 1, Art. 25; No. 29, Art. 3629; No. 48, Art. 5731; 2010, No. 45, Art. 5756; 2011, No. 7, Art. 907; No. 27, Art. 3873; No. 43, Art. 5973; No. 48, Art. 6728; 2012, No. 50, Art. 6954; No. 53, Art. 7591, Art. 7607; 2013, No. 11, Art. 1076; No. 14, Art. 1649; No. 19, Art. 2329; No. 27, Art. 3438, Art. 3476, Art. 3477; No. 30, Art. 4084; No. 49, Art. 6336; No. 51, Art. 6695, Art. 6699, No. 52, Art. 6975; 2014, No. 19, Art. 2311, Art. 2317, No. 27, Art. 3634; No. 30, Art. 4219; No. 40, Art. 5318, No. 45, Art. 6154; No. 52, Art. 7543; 2015, No. 1, Art. 4, Art. 37, No. 27, Art. 3958, Art. 4001; No. 29, Art. 4348, Art. 4357; No. 41, Art. 5639; No. 48, Art. 6699; 2016, No. 1, Art. 23, Art. 46, Art. 50; No. 26, Art. 3891; No. 27, Art. 4225, Art. 4273, Art. 4295; 2017, No. 14, the Art. 1997) and the solution of the Board of directors of the Bank of Russia (the minutes of the Board of directors of the Bank of Russia of December 22, 2015 No. 38) establish procedure for creation of accounting (financial) records of insurance companies and societies of mutual insurance (further in case of joint mentioning - insurers).
1.1. Insurers constitute annual and intermediate accounting (financial) accounts. The annual accounting (financial) accounts are constituted for the accounting period from January 1 to December 31. The intermediate accounting (financial) records are constituted by quarterly accruing result for the periods from January 1 to March 31, from January 1 to June 30, from January 1 to September 30.
1.2. The insurer has the right to include the additional accompanying information which is not provided by this Provision in structure of appendices to accounting (financial) records if he considers this information necessary for understanding users of impact of specific transactions, other events and conditions on financial position and financial results of the insurer.
1.3. On all amounts reflected in accounting (financial) records for the accounting period, the insurer shall provide comparable comparative information for the previous accounting period.
1.4. In case of absence at the insurer of remaining balance of assets and liabilities, financial result from transactions for which indicators (Articles) are provided in forms of accounting (financial) records these indicators (Articles) are excluded from forms of accounting (financial) records of the insurer.
1.4.1. The insurer has the right to make the decision on disclosure of the additional information to Articles of forms of accounting (financial) records by addition in accounting (financial) records of the lines deciphering information containing in Articles with use of turnovers "including" or "from them" in the name of the deciphered Articles.
1.5. In this Provision requirements of the following International Financial Reporting Standards are applied (further - IFRS):
IFRS (IAS) 1 "Accounts presentation" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of December 28, 2015 No. 217n "About introduction of International accounting standards and Explanations of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders (separate provisions of orders) of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on February 2, 2016 No. 40940 ("The official Internet portal of legal information" (www.pravo.gov.ru), on February 8, 2016) (further - the order of the Ministry of Finance of the Russian Federation No. 217n), with amendments, enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of June 27, 2016 No. 98n "About introduction of documents of International accounting standards in action in the territory of the Russian Federation and about recognition voided some orders of the Ministry of Finance of the Russian Federation", the registered Ministry of Justice of the Russian Federation on July 15, 2016 No. 42869 ("The official Internet portal of legal information" (www.pravo.gov.ru), on July 18, 2016) (further - the order of the Ministry of Finance of the Russian Federation No. 98n) (further - IFRS (IAS) 1);
IFRS (IAS) 2 "Inventories" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 2);
IFRS (IAS) 7 the "Cash flow statement" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 7);
IFRS (IAS) 8 "Accounting policy, changes in accounting valuations and mistakes", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 8);
IFRS (IAS) 10 "Event after the accounting period" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 10);
IFRS (IAS) 12 "Income taxes" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 12);
IFRS (IAS) 16 "Fixed assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 16);
Paragraph ninth ceased to be valid
IFRS (IAS) 19 of "Employee benefit" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 19);
IFRS (IAS) 21 "Influence of changes of the currency rates" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 21);
IFRS (IAS) 23 "Costs on borrowings" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 23);
IFRS (IAS) 24 "Disclosure of information on the related parties" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 24);
IFRS (IAS) 27 "Separate financial statements" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 27);
IFRS (IAS) 28 "Investment into associated organizations and joint businesses" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 28);
IFRS (IAS) 29 "Financial reporting in hyper inflation economy" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 29);
IFRS (IAS) 32 "Financial instruments: representation", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 32);
IFRS (IAS) 33 "Profit per share" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IAS) 33);
IFRS (IAS) 34 "Interim financial statements" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 34);
IFRS (IAS) 36 "Asset impairment" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 36);
IFRS (IAS) 37 "Estimative obligations, contingent obligations and contingent assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 37);
IFRS (IAS) 38 "Intangible assets" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 38);
IFRS (IAS) 39 "Financial instruments: recognition and assessment", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 39);
IFRS (IAS) 40 "Investment real estate" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IAS) 40);
IFRS (IFRS) 2 "Payment on the basis of shares" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 2);
IFRS (IFRS) 4 "Insurance contracts" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 4);
IFRS (IFRS) 5 "Non-current assets, held for sale, and discontinued operation", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 5);
IFRS (IFRS) 7 "Financial instruments: disclosure of information", enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n, with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 7);
IFRS (IFRS) 8 "Operating segments" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IFRS) 8);
IFRS (IFRS) 9 "Financial instruments" in edition of 2014 enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 9);
IFRS (IFRS) 11 "Joint venture" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 11);
IFRS (IFRS) 12 "Disclosure of information on participation in other organizations" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n with the amendments enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 12);
IFRS (IFRS) 13 "Assessment of fair value" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 217n (further - IFRS (IFRS) 13);
IFRS (IFRS) 15 "Revenue under contracts with buyers" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation No. 98n (further - IFRS (IFRS) 15);
IFRS (IFRS) 16 "Lease" enacted in the territory of the Russian Federation by the order of the Ministry of Finance of the Russian Federation of July 11, 2016 No. 111n "About enforcement and cancellation of documents of International accounting standards in the territory of the Russian Federation", the registered Ministry of Justice of the Russian Federation on August 1, 2016 No. 43044 (further - IFRS (IFRS) 16).
1.6. The insurer has the right to make the decision on application of IFRS (IFRS) 9 on the annual accounting periods beginning till January 1, 2023 and in case of adoption of the specified decision shall reflect it in accounting policy.
2.1. The annual accounting (financial) accounts of insurance company include forms of the reporting and the note:
0420125 "The balance sheet of insurance company" (appendix 1 to this Provision);
0420126 "Report on financial results of insurance company" (appendix 3 to this Provision);
appendices to the balance sheet and report on financial results:
0420127 "Report on changes of equity of insurance company" (appendix 5 to this Provision);
0420128 "Report on cash flows of insurance company" (appendix 7 to this Provision);
notes to accounting (financial) records of insurance company (appendix 9 to this Provision).
2.2. The annual accounting (financial) accounts of insurance company, except the medical insurance company performing activities in the sphere of compulsory medical insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money and their equivalents";
the note 6 "Deposits and the other placed means in credit institutions and nonresident banks";
the note 7 "The financial assets estimated at fair value which change is reflected in profit or loss";
the note 8 "Financial assets, available for sale";
the note 9 "The financial assets withheld before repayment";
note 10 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 12 "Loans, the other placed means and other accounts receivable";
the note 13 "Reserves and share of overcautious persons in reserves according to the life insurance contracts classified as insurance";
the note 14 "Share of overcautious persons in life insurance agreement obligations, classified as investment";
the note 15 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 16 "Investments into associates";
note 17 "Investments into jointly controlled entities";
note 18 "Investments into affiliated enterprises";
the note 19 "The assets and liabilities included in the disposal groups classified as held for sale";
note 20 "Investment property";
note 21 "Intangible assets";
note 22 "Fixed assets";
the note 23 "The postponed acquisition expenses and the income";
note 24 "Other assets";
note 25 "Reserves under impairment";
the note 26 "The financial liabilities estimated at fair value which changes are reflected in profit or loss";
the note 27 "Loans and the other raised funds";
the note 28 "Issued debt securities";
note 30 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 31 "Life insurance agreement obligations, classified as receipts of additional benefits, investment with non-quaranteed opportunity";
the note 32 "Life insurance agreement obligations, classified as receipts of additional benefits, investment without non-quaranteed opportunity";
the note 33 "Obligations on the employee benefits upon termination of labor activity which are not limited to the fixed payments";
the note 34 "Reserves - estimative obligations";
note 35 "Other obligations";
note 36 "Capital";
note 37 "Capital management";
the note 39 "Insurance premiums on transactions of insurance, joint insurance, life reinsurance - net - reinsurance";
the note 40 "Payments for insurance, joint insurance, life reinsurance - net - reinsurance";
the note 41 "Change of reserves and obligations on transactions of insurance, joint insurance, life reinsurance - net - reinsurance";
the note 42 "Expenses on conducting transactions on insurance, joint insurance, life reinsurance - net - reinsurance";
note 43 "Other incomes and expenses on life insurance";
the note 44 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 45 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 46 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
note 47 "Assignments from insurance premiums";
the note 48 "Other incomes and expenses on insurance to other, than life insurance";
note 49 "Interest incomes";
the note 50 "The income less expenses (expenses less the income) on financial instrument transactions, estimated at fair value which change is reflected in profit or loss, except the financial liabilities classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition";
the note 51 "The income less expenses (expenses less the income) on transactions with financial assets, available for sale";
the note 52 "The income less expenses (expenses less the income) from transactions with investment property";
the note 53 "Other investment revenues less expenses (expenses less the income)";
note 54 "Total and administrative expenses";
note 55 "Interest expenses";
note 57 "Other incomes and expenses";
note 57.1 "Lease";
note 58 "Income tax";
note 59 "Dividends";
note 60 "Profit (loss) on the share". It is filled only with insurance companies which own shares are admitted to organized trading or are in process of release;
note 61 "Segment analysis". It is filled only with insurance companies which own shares and debt securities are admitted to organized trading or are in process of release;
note 62 "Risk management";
note 63 "Transfer of financial assets";
note 64 "Contingent obligations";
note 65 "Derivative financial instruments and accounting of hedging";
note 66 "Fair value of financial instruments";
note 67 "Offset of financial assets and financial liabilities";
note 68 "Transactions with the related parties";
note 69 "Events after the reporting period".
2.3. The annual accounting (financial) accounts of society of mutual insurance include forms of the reporting and the note:
0420140 "The balance sheet of society of mutual insurance" (appendix 2 to this Provision);
0420141 "Report on target use of means of society of mutual insurance" (appendix 15 to this Provision);
appendices to the balance sheet and report on target use of means:
0420142 "Report on financial results of society of mutual insurance" (appendix 4 to this Provision);
0420143 "Report on changes of equity of society of mutual insurance" (appendix 6 to this Provision);
0420144 "Report on cash flows of society of mutual insurance" (appendix 8 to this Provision);
notes to accounting (financial) records of society of mutual insurance (appendix 9 to this Provision).
2.4. The annual accounting (financial) accounts of society of mutual insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money and their equivalents";
the note 6 "Deposits and the other placed means in credit institutions and nonresident banks";
the note 7 "The financial assets estimated at fair value which change is reflected in profit or loss";
the note 8 "Financial assets, available for sale";
the note 9 "The financial assets withheld before repayment";
note 10 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 12 "Loans, the other placed means and other accounts receivable";
the note 15 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 16 "Investments into associates";
note 17 "Investments into jointly controlled entities";
note 18 "Investments into affiliated enterprises";
the note 19 "The assets and liabilities included in the disposal groups classified as held for sale";
note 20 "Investment property";
note 21 "Intangible assets";
note 22 "Fixed assets";
the note 23 "The postponed acquisition expenses and the income";
note 24 "Other assets";
note 25 "Reserves under impairment";
the note 26 "The financial liabilities estimated at fair value which changes are reflected in profit or loss";
the note 27 "Loans and the other raised funds";
the note 28 "Issued debt securities";
note 30 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 33 "Obligations on the employee benefits upon termination of labor activity which are not limited to the fixed payments";
the note 34 "Reserves - estimative obligations";
note 35 "Other obligations";
the note 44 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 45 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 46 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
note 47 "Assignments from insurance premiums";
the note 48 "Other incomes and expenses on insurance to other, than life insurance";
note 49 "Interest incomes";
the note 50 "The income less expenses (expenses less the income) on financial instrument transactions, estimated at fair value which change is reflected in profit or loss, except the financial liabilities classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition";
the note 51 "The income less expenses (expenses less the income) on transactions with financial assets, available for sale";
the note 52 "The income less expenses (expenses less the income) from transactions with investment property";
the note 53 "Other investment revenues less expenses (expenses less the income)";
note 54 "Total and administrative expenses";
note 55 "Interest expenses";
note 57 "Other incomes and expenses";
note 57.1 "Lease";
note 58 "Income tax";
note 62 "Risk management";
note 63 "Transfer of financial assets";
note 64 "Contingent obligations";
note 65 "Derivative financial instruments and accounting of hedging";
note 66 "Fair value of financial instruments";
note 67 "Offset of financial assets and financial liabilities";
note 68 "Transactions with the related parties";
note 69 "Events after the reporting period".
2.5. The annual accounting (financial) accounts of the medical insurance company performing activities in the sphere of compulsory medical insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money and their equivalents";
the note 6 "Deposits and the other placed means in credit institutions and nonresident banks";
the note 7 "The financial assets estimated at fair value which change is reflected in profit or loss";
the note 8 "Financial assets, available for sale";
the note 9 "The financial assets withheld before repayment";
note 10 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 11 "Accounts receivable on transactions in the sphere of compulsory medical insurance";
the note 12 "Loans, the other placed means and other accounts receivable";
the note 15 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 16 "Investments into associates";
note 17 "Investments into jointly controlled entities";
note 18 "Investments into affiliated enterprises";
the note 19 "The assets and liabilities included in the disposal groups classified as held for sale";
note 20 "Investment property";
note 21 "Intangible assets";
note 22 "Fixed assets";
the note 23 "The postponed acquisition expenses and the income";
note 24 "Other assets";
note 25 "Reserves under impairment";
the note 26 "The financial liabilities estimated at fair value which changes are reflected in profit or loss";
the note 27 "Loans and the other raised funds";
the note 28 "Issued debt securities";
the note 29 "Accounts payable on transactions in the sphere of compulsory medical insurance";
note 30 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 33 "Obligations on the employee benefits upon termination of labor activity which are not limited to the fixed payments";
the note 34 "Reserves - estimative obligations";
note 35 "Other obligations";
note 36 "Capital";
note 37 "Capital management";
note 38 "Target use of means of compulsory medical insurance";
the note 44 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 45 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 46 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
note 47 "Assignments from insurance premiums";
the note 48 "Other incomes and expenses on insurance to other, than life insurance";
note 49 "Interest incomes";
the note 50 "The income less expenses (expenses less the income) on financial instrument transactions, estimated at fair value which change is reflected in profit or loss, except the financial liabilities classified as estimated at fair value which changes are reflected in profit or loss, in case of initial recognition";
the note 51 "The income less expenses (expenses less the income) on transactions with financial assets, available for sale";
the note 52 "The income less expenses (expenses less the income) from transactions with investment property";
the note 53 "Other investment revenues less expenses (expenses less the income)";
note 54 "Total and administrative expenses";
note 55 "Interest expenses";
the note 56 "The income and expenses on transactions in the sphere of compulsory medical insurance".
note 57 "Other incomes and expenses";
note 58 "Income tax";
note 59 "Dividends";
note 60 "Profit (loss) on the share". It is filled only with insurance companies which own shares are admitted to organized trading or are in process of release;
note 61 "Segment analysis". It is filled only with insurance companies which own shares and debt securities are admitted to organized trading or are in process of release;
note 62 "Risk management";
note 63 "Transfer of financial assets";
note 64 "Contingent obligations";
note 65 "Derivative financial instruments and accounting of hedging";
note 66 "Fair value of financial instruments";
note 67 "Offset of financial assets and financial liabilities";
note 68 "Transactions with the related parties";
note 69 "Events after the reporting period".
2.1.1. Chapter provisions 2 this provision are not applied to the insurer applying IFRS (IFRS) 9.
To the insurer, the applying IFRS (IFRS) 9, provisions of this Chapter are applied.
The annual accounting (financial) accounts of insurance company include forms of the reporting and the note:
0420125 "The balance sheet of insurance company" (appendix 1.1 to this Provision);
0420126 "Report on financial results of insurance company" (appendix 3.1 to this Provision);
appendices to the balance sheet and report on financial results:
0420127 "Report on changes of equity of insurance company" (appendix 5.1 to this Provision);
0420128 "Report on cash flows of insurance company" (appendix 7.1 to this Provision);
notes as a part of accounting (financial) records of insurance company (appendix 9.1 to this Provision).
2.1.2. The annual accounting (financial) accounts of insurance company, except the medical insurance company performing activities in the sphere of compulsory medical insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money";
the note 6 "The financial assets without fail classified as estimated at fair value through profit or loss";
the note 7 "The financial assets classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 8 "The financial assets estimated at fair value through other comprehensive income: debt instruments";
the note 9 "The financial assets estimated at fair value through other comprehensive income: equity instruments";
the note 10 "The financial assets estimated on depreciated cost: deposits and the other placed means in credit institutions and nonresident banks";
the note 11 "The financial assets estimated on depreciated cost: loans, the other placed means and other accounts receivable";
note 12 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 14 "Reserves and share of overcautious persons in reserves according to the life insurance contracts classified as insurance";
the note 15 "Share of overcautious persons in life insurance agreement obligations, classified as investment";
the note 16 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 17 "Investments into associates";
note 18 "Investments into jointly controlled entities";
note 19 "Investments into affiliated enterprises";
the note 20 "The assets and liabilities included in the disposal groups classified as held for sale";
note 21 "Investment property";
note 22 "Intangible assets";
note 23 "Fixed assets";
the note 24 "The postponed acquisition expenses and the income";
note 25 "Other assets";
the note 26 "The financial liabilities without fail classified as estimated at fair value through profit or loss";
the note 27 "The financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 28 "The financial liabilities estimated on depreciated cost: the credits, loans and the other raised funds";
the note 29 "The financial liabilities estimated on depreciated cost: issued debt securities";
the note 30 "The financial liabilities estimated on depreciated cost: other accounts payable";
note 32 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 33 "Life insurance agreement obligations, classified as receipts of additional benefits, investment with non-quaranteed opportunity";
the note 34 "Life insurance agreement obligations, classified as receipts of additional benefits, investment without non-quaranteed opportunity";
the note 35 "Obligations on the employee benefits upon termination of labor activity which are not limited to fixed payments";
the note 36 "Reserves - estimative obligations";
note 37 "Other obligations";
note 38 "Capital"
note 39 "Capital management";
the note 41 "Insurance premiums on transactions of insurance, joint insurance, life reinsurance - net - reinsurance";
the note 42 "Payments for insurance, joint insurance, life reinsurance - net - reinsurance";
the note 43 "Change of reserves and obligations on transactions of insurance, joint insurance, life reinsurance - net - reinsurance";
the note 44 "Expenses on conducting transactions on insurance, joint insurance, life reinsurance - net - reinsurance";
note 45 "Other incomes and expenses on life insurance";
the note 46 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 47 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 48 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
note 49 "Assignments from insurance premiums";
the note 50 "Other incomes and expenses on insurance to other, than life insurance";
note 51 "Interest incomes";
the note 52 "The income less expenses (expenses less the income) from financial instrument transactions, without fail classified as estimated at fair value through profit or loss";
the note 53 "The income less expenses (expenses less the income) from financial instrument transactions, classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 54 "The income less expenses (expenses less the income) from transactions with the debt instruments estimated at fair value through other comprehensive income";
the note 55 "The income less expenses (expenses less the income) from transactions with the equity instruments estimated at fair value through other comprehensive income";
the note 56 "Reserves under impairment of the financial assets estimated on depreciated cost";
the note 57 "The income less expenses (expenses less the income) from transactions with investment property";
the note 58 "Other investment revenues less expenses (expenses less the income)";
note 59 "Total and administrative expenses";
note 60 "Interest expenses";
the note 61 "The income less expenses (expenses less the income) from transactions with the financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
note 63 "Other incomes and expenses";
note 63.1 "Lease";
note 64 "Income tax";
note 65 "Dividends";
note 66 "Profit (loss) on the share";
note 67 "Segment analysis";
note 68 "Risk management";
note 69 "Transfer of financial assets";
note 70 "Contingent obligations";
note 71 "Derivative financial instruments and accounting of hedging";
note 72 "Fair value of financial instruments";
note 73 "Offset of financial assets and financial liabilities";
note 74 "Transactions with the related parties";
note 75 "Events after the reporting period".
2.1.3. The annual accounting (financial) accounts of society of mutual insurance include forms of the reporting and the note:
0420140 "The balance sheet of society of mutual insurance" (appendix 2.1 to this Provision);
0420141 "Report on target use of means of society of mutual insurance" (appendix 15 to this Provision);
appendices to the balance sheet and report on target use of means:
0420142 "Report on financial results of society of mutual insurance" (appendix 4.1 to this Provision);
0420143 "Report on changes of equity of society of mutual insurance" (appendix 6.1 to this Provision);
0420144 "Report on cash flows of society of mutual insurance" (appendix 8.1 to this Provision);
notes as a part of accounting (financial) records of society of mutual insurance (appendix 9.1 to this Provision).
2.1.4. The annual accounting (financial) accounts of society of mutual insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money";
the note 6 "The financial assets without fail classified as estimated at fair value through profit or loss";
the note 7 "The financial assets classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 8 "The financial assets estimated at fair value through other comprehensive income: debt instruments";
the note 9 "The financial assets estimated at fair value through other comprehensive income: equity instruments";
the note 10 "The financial assets estimated on depreciated cost: deposits and the other placed means in credit institutions and nonresident banks";
the note 11 "The financial assets estimated on depreciated cost: loans, the other placed means and other accounts receivable";
note 12 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 16 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 17 "Investments into associates";
note 18 "Investments into jointly controlled entities";
note 19 "Investments into affiliated enterprises";
the note 20 "The assets and liabilities included in the disposal groups classified as held for sale";
note 21 "Investment property";
note 22 "Intangible assets";
note 23 "Fixed assets";
the note 24 "The postponed acquisition expenses and the income";
note 25 "Other assets";
the note 26 "The financial liabilities without fail classified as estimated at fair value through profit or loss";
the note 27 "The financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 28 "The financial liabilities estimated on depreciated cost: the credits, loans and the other raised funds";
the note 29 "The financial liabilities estimated on depreciated cost: issued debt securities";
the note 30 "The financial liabilities estimated on depreciated cost: other accounts payable";
note 32 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 35 "Obligations on the employee benefits upon termination of labor activity which are not limited to fixed payments";
the note 36 "Reserves - estimative obligations";
note 37 "Other obligations";
the note 46 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 47 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 48 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
paragraph of the thirty sixth ceased to be valid
the note 50 "Other incomes and expenses on insurance to other, than life insurance";
note 51 "Interest incomes";
the note 52 "The income less expenses (expenses less the income) from financial instrument transactions, without fail classified as estimated at fair value through profit or loss";
the note 53 "The income less expenses (expenses less the income) from financial instrument transactions, classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 54 "The income less expenses (expenses less the income) from transactions with the debt instruments estimated at fair value through other comprehensive income";
the note 55 "The income less expenses (expenses less the income) from transactions with the equity instruments estimated at fair value through other comprehensive income";
the note 56 "Reserves under impairment of the financial assets estimated on depreciated cost";
the note 57 "The income less expenses (expenses less the income) from transactions with investment property";
the note 58 "Other investment revenues less expenses (expenses less the income)";
note 59 "Total and administrative expenses";
note 60 "Interest expenses";
the note 61 "The income less expenses (expenses less the income) from transactions with the financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
note 63 "Other incomes and expenses";
note 63.1 "Lease";
note 64 "Income tax";
note 68 "Risk management";
note 69 "Transfer of financial assets";
note 70 "Contingent obligations";
note 71 "Derivative financial instruments and accounting of hedging";
note 72 "Fair value of financial instruments";
note 73 "Offset of financial assets and financial liabilities";
note 74 "Transactions with the related parties";
note 75 "Events after the reporting period".
2.1.5. The annual accounting (financial) accounts of the medical insurance company performing activities in the sphere of compulsory medical insurance join the following notes:
note 1 "The main activities of the insurer";
the note 2 "Economic environment in which the insurer performs the activities";
note 3 "Reporting preparation bases";
note 4 "Accounting policies, important accounting valuations and professional judgments in application of accounting policy";
note 5 "Money";
the note 6 "The financial assets without fail classified as estimated at fair value through profit or loss";
the note 7 "The financial assets classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 8 "The financial assets estimated at fair value through other comprehensive income: debt instruments";
the note 9 "The financial assets estimated at fair value through other comprehensive income: equity instruments";
the note 10 "The financial assets estimated on depreciated cost: deposits and the other placed means in credit institutions and nonresident banks";
the note 11 "The financial assets estimated on depreciated cost: loans, the other placed means and other accounts receivable";
note 12 "Accounts receivable on transactions of insurance, joint insurance and reinsurance";
the note 13 "Accounts receivable on transactions in the sphere of compulsory medical insurance";
the note 16 "Reserves and share of overcautious persons in reserves on insurance to other, than life insurance";
note 17 "Investments into associates";
note 18 "Investments into jointly controlled entities";
note 19 "Investments into affiliated enterprises";
the note 20 "The assets and liabilities included in the disposal groups classified as held for sale";
note 21 "Investment property";
note 22 "Intangible assets";
note 23 "Fixed assets";
the note 24 "The postponed acquisition expenses and the income";
note 25 "Other assets";
the note 26 "The financial liabilities without fail classified as estimated at fair value through profit or loss";
the note 27 "The financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 28 "The financial liabilities estimated on depreciated cost: the credits, loans and the other raised funds";
the note 29 "The financial liabilities estimated on depreciated cost: issued debt securities";
the note 30 "The financial liabilities estimated on depreciated cost: other accounts payable";
the note 31 "Accounts payable on transactions in the sphere of compulsory medical insurance";
note 32 "Accounts payable on transactions of insurance, joint insurance and reinsurance";
the note 35 "Obligations on the employee benefits upon termination of labor activity which are not limited to fixed payments";
the note 36 "Reserves - estimative obligations";
note 37 "Other obligations";
note 38 "Capital"
note 39 "Capital management";
note 40 "Target use of means of compulsory medical insurance";
the note 46 "Insurance premiums on transactions of insurance, joint insurance, reinsurance of other, than life insurance, - net - reinsurance";
the note 47 "The taken place losses on insurance to other, than life insurance, - net - reinsurance";
the note 48 "Expenses on conducting transactions on insurance, joint insurance, reinsurance to other, than life insurance, - net - reinsurance";
note 49 "Assignments from insurance premiums";
the note 50 "Other incomes and expenses on insurance to other, than life insurance";
note 51 "Interest incomes";
the note 52 "The income less expenses (expenses less the income) from financial instrument transactions, without fail classified as estimated at fair value through profit or loss";
the note 53 "The income less expenses (expenses less the income) from financial instrument transactions, classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 54 "The income less expenses (expenses less the income) from transactions with the debt instruments estimated at fair value through other comprehensive income";
the note 55 "The income less expenses (expenses less the income) from transactions with the equity instruments estimated at fair value through other comprehensive income";
the note 56 "Reserves under impairment of the financial assets estimated on depreciated cost";
the note 57 "The income less expenses (expenses less the income) from transactions with investment property";
the note 58 "Other investment revenues less expenses (expenses less the income)";
note 59 "Total and administrative expenses";
note 60 "Interest expenses";
the note 61 "The income less expenses (expenses less the income) from transactions with the financial liabilities classified as estimated at fair value through profit or loss at the discretion of the insurer";
the note 62 "The income and expenses on transactions in the sphere of compulsory medical insurance";
note 63 "Other incomes and expenses";
note 63.1 "Lease";
note 64 "Income tax";
note 65 "Dividends";
note 66 "Profit (loss) on the share";
note 67 "Segment analysis";
note 68 "Risk management";
note 69 "Transfer of financial assets";
note 70 "Contingent obligations";
note 71 "Derivative financial instruments and accounting of hedging";
note 72 "Fair value of financial instruments";
note 73 "Offset of financial assets and financial liabilities";
note 74 "Transactions with the related parties";
note 75 "Events after the reporting period".
3.1. The intermediate accounting (financial) records of insurance company include forms of the reporting and the note:
0420125 "The balance sheet of insurance company" (appendix 1 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
0420126 "The report on financial results of insurance company" (appendix 3 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420127 "The report on changes of equity of insurance company" (appendix 5 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420128 "The report on cash flows of insurance company" (appendix 7 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
the chosen notes to accounting (financial) records.
3.1.1. Provisions of Item 3.1 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
The intermediate accounting (financial) records of insurance company include forms of the reporting and the note:
0420125 "The balance sheet of insurance company" (appendix 1.1 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
0420126 "The report on financial results of insurance company" (appendix 3.1 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420127 "The report on changes of equity of insurance company" (appendix 5.1 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420128 "The report on cash flows of insurance company" (appendix 7.1 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
the chosen notes to accounting (financial) records.
3.2. The intermediate accounting (financial) records of society of mutual insurance include forms of the reporting and the note:
0420140 "The balance sheet of society of mutual insurance" (appendix 2 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
0420142 "The report on financial results of society of mutual insurance" (appendix 4 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420143 "The report on changes of equity of society of mutual insurance" (appendix 6 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420144 "The report on cash flows of society of mutual insurance" (appendix 8 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
the chosen notes to accounting (financial) records.
3.2.1. Provisions of Item 3.2 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
The intermediate accounting (financial) records of society of mutual insurance include forms of the reporting and the note:
0420140 "The balance sheet of society of mutual insurance" (appendix 2.1 to this Provision):
for the first quarter of accounting year - as of March 31 of accounting year and for December 31 of previous year;
for the first half of the year of accounting year - as of June 30 of accounting year and for December 31 of previous year;
in nine months of accounting year - as of September 30 of accounting year and for December 31 of previous year;
0420142 "The report on financial results of society of mutual insurance" (appendix 4.1 to this Provision) for the current intermediate accounting period and the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from April 1 till June 30 of accounting year and comparative information from April 1 till June 30 of the previous accounting year, and also from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from July 1 till September 30 of accounting year and comparative information from July 1 till September 30 of the previous accounting year, and also from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420143 "The report on changes of equity of society of mutual insurance" (appendix 6.1 to this Provision) the accruing result since the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
0420144 "The report on cash flows of society of mutual insurance" (appendix 8.1 to this Provision) the accruing result from the beginning of accounting year to reporting date:
for the first quarter of accounting year - from January 1 till March 31 of accounting year and comparative information from January 1 till March 31 of the previous accounting year;
for the first half of the year of accounting year - from January 1 till June 30 of accounting year and comparative information from January 1 till June 30 of the previous accounting year;
in nine months of accounting year - from January 1 till September 30 of accounting year and comparative information from January 1 till September 30 of the previous accounting year;
the chosen notes to accounting (financial) records.
3.3. In case of determination of structure of the notes included in intermediate accounting (financial) records the insurer is guided by provisions IFRS (IAS) 34.
4.1. The balance sheet of insurance company is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of insurance company (appendix 10 to this Provision).
4.1-1. Provisions of Item 4.1 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
The balance sheet of insurance company is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of insurance company (appendix 10.1 to this Provision).
4.2. The balance sheet of society of mutual insurance is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of society of mutual insurance (appendix 11 to this Provision).
4.2.1. Provisions of Item 4.2 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
The balance sheet of society of mutual insurance is constituted on the basis of the table of approximate group of accounts of financial accounting according to balance sheet items of society of mutual insurance (appendix 11.1 to this Provision).
4.3. If any account of financial accounting is absent in appendices 10 and 11 to this Provision, remaining balance of such balance sheet account should be included in that balance sheet item which on economic content corresponds to the transaction reflected in this account, and in the absence of such Article - to reflect under the article "Other Assets" or under the article "Other Obligations" depending on the characteristic of the account.
4.3.1. Provisions of Item 4.3 of this provision are not applied to the insurer applying IFRS (IFRS) 9.
To the insurer, the applying IFRS (IFRS) 9, provisions of this Item are applied.
If any account of financial accounting is absent in appendices 10.1 and 11.1 to this Provision, remaining balance of such balance sheet account should be included in that balance sheet item which on economic content corresponds to the transaction reflected in this account, and in the absence of such Article - to reflect under the article "Other Assets" or under the article "Other Obligations" depending on the characteristic of the account.
4.4. In column 1 of the balance sheet number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the notes opening structure and economic content of indicator on line is specified.
4.5. In column 4 of the balance sheet measure values on the corresponding lines by the end of the reporting period, are given in column 5 - comparable data for the end of the previous accounting year.
4.6. In intermediate accounting (financial) records data of the balance sheet of the insurer shall be provided according to Chapter 3 this provision.
4.7. In case of need reflections of influence of retrospective restatement on the beginning of the preceding accounting period the insurer includes in structure of accounting (financial) records the additional balance sheet as of the beginning and the end of preceding period taking into account retrospective restatement.
5.1. The report on target use of means (further for the purposes of this Chapter - the Report) (appendix 15 to this Provision) is constituted by societies of mutual insurance based on part 2 of article 14 of the Federal Law of December 6, 2011 No. 402-FZ "About financial accounting" (The Russian Federation Code, 2011, No. 50, Art. 7344; 2013, No. 26, Art. 3207; No. 27, Art. 3477; No. 30, Art. 4084; No. 44, Art. 5631; No. 51, Art. 6677; No. 52, Art. 6690; 2014, No. 45, the Art. 6154) (further - the Federal Law "About Financial Accounting").
5.2. In the Report receipt and use of target means of societies of mutual insurance is reflected.
5.3. The measure value in the column 3 lines of 1 Report is equal to measure value in the column 4 lines of 21 Report.
5.4. On line of 21 Report the sum of remaining balance of target means calculated as difference of total sum of indicators for lines 1 and 2 and indicator on line 10 is reflected.
5.5. On line 2 Reports are reflected the sum of all receipts of target means calculated as the amount of indicators for lines 3 - 5, 9.
5.6. On line 10 of the Report the amount of the target means used in reporting year, calculated as the amount of indicators in the lines 11, of 12, of 19, 20 is reflected.
5.7. Indicators in the lines 10 - 20 Reports are reflected with the sign "minus" as represent use of target means.
5.8. On line 5 of the Report the amount of indicators in the lines 6 - 8 is reflected.
5.9. On line 12 of the Report the amount of indicators in the lines 13, 15 - 18 is reflected.
5.10. On line 14 of the Report part of the amount shown on line 13, connected with compensation of governing bodies and control facility is reflected.
5.11. On line 9 of the Report the profit of society of mutual insurance for accounting year created in the report on financial results, increased by the amount of the charged depreciation of fixed assets and intangible assets carried to expenses on insurance activity is reflected.
5.12. On line 11 of the Report the loss of society of mutual insurance for the accounting year created in the report on financial results, increased by the amount of the charged depreciation of fixed assets and intangible assets carried to expenses on insurance activity is reflected.
5.13. On line 19 of the Report the cost of the acquired fixed assets, intangible assets and other non-current assets paid or which is subject to payment to the supplier is reflected.
6.1. The report on financial results of insurance company for the intermediate accounting period and year is constituted on the basis of the table of approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of insurance company (appendix 12 to this Provision).
6.1.1. Provisions of Item 6.1 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
The report on financial results of insurance company for the intermediate accounting period and year is constituted on the basis of the table of approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of insurance company (appendix 12.1 to this Provision).
6.2. The report on financial results of society of mutual insurance for the intermediate accounting period and year is constituted on the basis of the table of approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of society of mutual insurance (appendix 13 to this Provision).
6.2.1. Provisions of Item 6.2 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
The report on financial results of society of mutual insurance for the intermediate accounting period and year is constituted on the basis of the table of approximate group of accounts of financial accounting and symbols of the report on financial results according to Articles of the report on financial results of society of mutual insurance (appendix 13.1 to this Provision).
6.3. If any symbol of the report on financial results of the insurer is absent in appendices 12 and 13 to this Provision, remaining balance on such symbol of the report on financial results should be reflected under that Article which on economic content corresponds to transaction on this symbol, and in the absence of such Article - under the article "Other incomes" or under the article "Other expenses".
6.3.1. Provisions of Item 6.3 of this provision are not applied to the insurer applying IFRS (IFRS) 9.
To the insurer, the applying IFRS (IFRS) 9, provisions of this Item are applied.
If any symbol of the report on financial results of the insurer is absent in appendices 12.1 and 13.1 to this Provision, remaining balance on such symbol of the report on financial results should be reflected under that Article which on economic content corresponds to transaction on this symbol, and in the absence of such Article - under the article "Other incomes" or under the article "Other expenses".
6.4. The interim statement on financial results of insurance company in quarter, half-year and nine months of accounting year joins account balances of financial accounting on accounting of the income and expenses of the current year as it is provided in appendix 12 to this Provision.
6.4.1. Provisions of Item 6.4 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
The interim statement on financial results of insurance company in quarter, half-year and nine months of accounting year joins account balances of financial accounting on accounting of the income and expenses of the current year as it is provided in appendix 12.1 to this Provision.
6.5. The interim statement on financial results of society of mutual insurance in quarter, half-year and nine months of accounting year joins account balances of financial accounting on accounting of the income and expenses of the current year as it is provided in appendix 13 to this Provision.
6.5.1. Provisions of Item 6.5 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
The interim statement on financial results of society of mutual insurance in quarter, half-year and nine months of accounting year joins account balances of financial accounting on accounting of the income and expenses of the current year as it is provided in appendix 13.1 to this Provision.
6.6. The report on financial results of the insurer in year joins remaining balance on the corresponding accounts of financial accounting on accounting of the income and expenses of last year. The table of correspondences of accounts of financial accounting on accounting of the income and expenses of the current year and accounts of financial accounting on accounting of the income and expenses of last year is given in appendix 20 to this Provision.
6.7. In column 1 of the report on financial results of the insurer number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the corresponding notes opening structure and economic content of indicator on line is specified.
6.8. Measure values in the lines for the accounting period are given in column 4 of the report on financial results of the insurer in year.
6.9. Comparable data for previous year are provided in column 5 of the report on financial results of the insurer in year.
6.10. In intermediate accounting (financial) records of the insurer data of the report on financial results are represented according to Chapter 3 this provision.
7.1. In column 1 of the report on changes of equity of the insurer number of the corresponding line, in column 2 - the name of indicator on line, in column 3 - numbers of the notes opening structure and economic content of indicator on line is specified.
7.2. In columns 4 - the 13th report on changes of equity of insurance company and columns 4 - the 11th report on changes of equity of society of mutual insurance movement under the relevant articles for the accounting period and the previous accounting period reveals.
7.2.1. Provisions of Item 7.2 of this provision are not applied to the insurer applying IFRS (IFRS) 9.
To the insurer, the applying IFRS (IFRS) 9, provisions of this Item are applied.
In columns 4 - the 17th report on changes of equity of insurance company and columns 4 - the 15th report on changes of equity of society of mutual insurance movement under the relevant articles for the accounting period and the previous accounting period reveals.
7.3. Column 14 of the report on changes of equity of insurance company contains the amount of measure values in columns 4 - 13 on the corresponding lines.
7.3.1. Provisions of Item 7.3 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
Column 18 of the report on changes of equity of insurance company contains the amount of measure values in columns 4 - 17 on the corresponding lines.
7.4. Column 12 of the report on changes of equity of society of mutual insurance contains the amount of measure values in columns 4 - 11 on the corresponding lines.
7.4.1. Provisions of Item 7.4 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
9, are applied to society of mutual insurance, the applying IFRS (IFRS)
Column 16 of the report on changes of equity of society of mutual insurance contains the amount of measure values in columns 4 - 15 on the corresponding lines.
7.5. The procedure for creation of the report on changes of equity of insurance company is provided in appendix 16 to this Provision. In case of absence in appendix 16 of the activity description such transaction shall be classified by change of equity according to its economic content in one of lines based on the professional judgment accepted by the head of insurance company. Detailed disclosure of information on such transaction shall be provided in the note 32 "Capital" of appendix 9 to this Provision.
7.5.1. Provisions of Item 7.5 of this provision are not applied to the insurance company applying IFRS (IFRS) 9.
9, are applied to society of mutual insurance, the applying IFRS (IFRS)
Provisions of this Item are applied to the insurance company applying IFRS (IFRS) 9,.
The procedure for creation of the report on changes of equity of insurance company is provided in appendix 16.1 to this Provision. In case of absence in appendix 16.1 of the activity description such transaction shall be classified by change of equity according to its economic content in one of lines based on the professional judgment accepted by the head of insurance company. Detailed disclosure of information on such transaction shall be provided in the note 38 "Capital" of appendix 9.1 to this Provision.
7.6. The procedure for creation of the report on changes of equity of society of mutual insurance is provided in appendix 17 to this Provision. In case of absence in appendix 17 of the activity description such transaction shall be classified by change of equity of society of mutual insurance according to its economic content in one of lines based on the professional judgment accepted by the head of society of mutual insurance.
7.7. Provisions of Item 7.6 of this provision are not applied to society of mutual insurance, the applying IFRS (IFRS) 9.
Provisions of this Item are applied to society of mutual insurance, the applying IFRS (IFRS) 9,.
The procedure for creation of the report on changes of equity of society of mutual insurance is provided in appendix 17.1 to this Provision. In case of absence in appendix 17.1 of the activity description such transaction shall be classified by change of equity of society of mutual insurance according to its economic content in one of lines based on the professional judgment accepted by the head of society of mutual insurance.
8.1. The report on cash flows of the insurer provides information on the cash receipts and money payments in the accounting period which led to change of size of indicator of money and their equivalents of the insurer.
8.2. Information on main types of gross cash receipts and gross cash payments can be received or from records of financial accounting of the insurer, or by adjustment of indicators of the report on financial results of the insurer, and also indicators of the balance sheet of the insurer.
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