of December 22, 2021 No. 74
About change of the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
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. Bring in the Instruction about procedure for creation and submission of accounting records of insurance companies approved by the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2, the following changes:
in Item 72:
third to state part in the following edition:
"According to columns 3, of 4, data on the number of the insurance contracts signed in the accounting period, insurance sum and number of insured persons under these agreements, except for the insurance contracts signed in the accounting period, but stopped in the same accounting period before start date of term of their action respectively are shown 5.";
in figure part four "5, 6" to replace with figures "6, 7";
in part five to replace figure "7" with figure "8";
the sixth to state part in the following edition:
"According to columns 9, of 10, data on the number of insurance contracts which are effective by the end of the reporting period, insurance sum and number of insured persons under these agreements respectively are shown 11.";
in part seven of figure "10" and "11, 12" to replace respectively with figures "12" and "13, 14";
add the Instruction with Item of 81 following contents:
"81. In notes on separate indicators of activities for voluntary insurance of additional funded pension in form according to appendix 16 information on indicators of activities for voluntary insurance of additional funded pension completed based on data of analytics including on accounts 93 "Insurance premiums (awards)", 22 "Insurance payments", 26th "General business costs", 95th "Insurance reserves", 96 "Reserves of the forthcoming payments", data of the balance sheet, the profit and loss statement of insurance company is subject to disclosure.";
to be reworded as follows appendices 6 and 7 to this Instruction (are applied);
add the Instruction with appendix 16 it (is applied).
2. This resolution becomes effective since October 1, 2022.
Minister
Yu.M.Seliverstov
Appendix 6
to the Instruction about procedure for creation and submission of accounting records of insurance companies
(in edition of the Resolution of the Ministry of Finance of the Republic of Belarus of December 22, 2021 No. 74)
Form
The note to the accounting records ____________________________________
(name of insurance company)
about insurance premiums (insurance premiums) and payments of insurance indemnity and insurance coverage
according to insurance contracts, joint insurance and reinsurance
for ___________________ 20 ___.
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Types of compulsory and voluntary insurance |
Code of line |
According to insurance contracts and joint insurances |
On the risks accepted in reinsurance |
On the risks transferred to reinsurance | |||||
|
insurance premiums (insurance premiums) |
insurance indemnity (insurance coverage) |
insurance premiums |
compensation of share of losses |
amount of commission fee |
insurance premiums |
compensation of share of losses |
amount of commission fee | ||
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1 |
2 |
3 |
4 |
5 |
6 |
7 |
8 |
9 |
10 |
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Section I. Compulsory insurance |
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1. Insurance of the structures belonging to citizens |
001 |
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2. Medical insurance of the foreign citizens and stateless persons who are temporarily staying or temporarily living in the Republic of Belarus |
002 |
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3. Work accident insurance and occupational diseases |
003 |
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4. Civil responsibility insurance of owners of vehicles – all |
004 |
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including: |
005 |
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4.2. agreements of all-inclusive internal insurance |
006 |
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4.3. agreements of boundary insurance |
007 |
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4.4. insurance contracts "Green card" |
008 |
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5. Civil responsibility insurance of carrier before passengers |
009 |
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6. Liability insurance of the commercial organizations performing realtor activities for damnification in connection with its implementation |
010 |
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7. Insurance with the state support of harvest of crops, the cattle and bird |
011 |
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8. Civil responsibility insurance of interim (anti-recessionary) managers in proceeedings about economic insolvency (bankruptcy) |
012 |
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9. National insurance (stipulated by the legislation compulsory insurance of life, health and (or) property of citizens at the expense of means of the relevant budget) |
013 |
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10. Civil responsibility insurance of legal entities and individual entrepreneurs for the harm done by the activities connected with operation of separate objects |
014 |
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11. Civil responsibility insurance of carrier in transit dangerous goods |
015 |
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12. Other types of compulsory insurance determined by the laws or acts of the President of the Republic of Belarus |
016 |
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Total according to the Section I |
017 |
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