of May 14, 2004 No. 65
About forms and amount of accounting records of insurance companies
According to page 6 of the Law of the Republic of Tajikistan "About financial accounting", item 2 of the Order of the Government of the Republic of Tajikistan from 4 11.2002 g No. 428 "About international accounting standards" and the Accounting regulation "Accounting Records of the Companies" PBU 5/2001 of approved by the order of the Ministry of Finance of the Republic of Tajikistan of 16.07.01 No. 104 (it is registered in the Ministry of Justice of the Republic of Tajikistan 19.09.2001, registration number (code) 45) I order:
1. Approve forms of intermediate and annual accounting records for insurance companies, being legal entities by the legislation of the Republic of Tajikistan and obtained the license for implementation of insurance activity according to appendix No. 1.
2. Included in structure of intermediate and annual accounting records of medical insurance companies "The Profit and Loss Statement of Medical Insurance Company on Compulsory Medical Insurance" to consider form "No. 2a - the insurer. Included in structure of appendices to the balance sheet and the profit and loss statement of annual accounting records of medical insurance companies "The Cash Flow Statement of Medical Insurance Company on Compulsory Medical Insurance" to consider form 4a - the insurer.
3. Represent to the State insurance supervision (State Insurance Supervision Committee) of the Ministry of Finance of the Republic of Tajikistan annual and intermediate accounting reports under forms according to appendix No. 1 to this order.
4. Approve Instructions about amount of forms of accounting records of insurance company according to appendix No. 2 to this order and Instructions about procedure for creation and submission of accounting records of insurance companies according to appendix No. 3 to this order:
5. Approve for representation by insurance companies according to the procedure of supervision to the State Insurance Supervision Committee of the Ministry of Finance of the Republic of Tajikistan standard forms of the reporting according to appendix No. 4 to this order.
6. Approve the Instruction about amount of forms of the reporting of insurance companies represented according to the procedure of supervision, procedure for its creation and representation according to appendix No. 5 to this order.
7. Determine that the State insurance supervision of the Ministry of Finance of the Republic of Tajikistan represents to the Ministry of Finance of the Republic of Tajikistan intermediate and annual summary accounting records according to requirements of Items 1, of 2, of 4, 5 and 6 these orders, and to the terms determined by the Ministry of Finance of the Republic of Tajikistan.
8. Determine that the insurance companies functioning in the territory of the Republic of Tajikistan irrespective of the organization-legal status transfer starting with the report for 2004 system of financial accounting to the new Chart of accounts of financial accounting of financial and economic activities of business entities and Methodical instructions for its application meeting the requirements of IFRS, approved Pharmoish-Rasporyazheniyem the Ministry of Finance of the Republic of Tajikistan of 5.04.2004 No. 28 (Pharmoish-rasporyazheniye is registered in the Ministry of Justice of the Republic of Tajikistan on March 31, 2004 (registration number (code) No. 114).
9. Control of high-quality and timely accomplishment of the requirement of item 8 of this order to assign to the State Insurance Supervision Committee of the Ministry of Finance of the Republic of Tajikistan.
10. Due to the acceptance of the present Pharmoish - Orders to consider invalid the letter the Ministry of Finance of the USSR of 18.01.1982 No. 8 "About the Instruction about procedure for conducting financial accounting in bodies of national insurance" and all others it is normative - the legal acts concerning questions of conducting financial accounting and creation of accounting records in insurance companies.
Minister Nazhmiddinov S. M.
to the order of the Ministry of Finance of the Republic of Tajikistan of May 14, 2004 No. 65
ФОРМЫ
БУХГАЛТЕРСКОЙ ОТЧЕТНОСТИ СТРАХОВЫХ ОРГАНИЗАЦИИ
БУХГАЛТЕРСКИЙ БАЛАНС СТРАХОВОЙ ОРГАНИЗАЦИИ
+------------+
Форма №1 страховщик - по ОКУД ¦Коды ¦
+------------¦
На ____________ 200__г. ¦0710001 ¦
Дата (год, месяц, число) +------------¦
Страховая организация _____________________по ОКПО ¦ ¦ ¦ ¦
Идентификационный номер налогоплательщика ИНН +------------¦
Вид деятельности _________________________ по ОКВЭД+------------¦
Организационно-правовая форма /форма собственности +------------¦
_____________________________________по ОКОПФ /ОКФС+------------¦
Единица измерения тыс. сом по ОКЕИ ¦ ¦ ¦
+------------¦
¦384/385 ¦
+------------+
Адрес ___________________________________________________________
Срок представления
Дата отправки (принятия)
+--------------------------------------------------------------------+
¦АКТИВ ¦Код ¦На начало¦На ко-¦
¦ ¦строки¦отчетного¦нец ¦
¦ ¦ ¦года ¦отчет-¦
¦ ¦ ¦ ¦ного ¦
¦ ¦ ¦ ¦перио-¦
¦ ¦ ¦ ¦да ¦
+--------------------------------------------+------+---------+------¦
¦1 ¦2 ¦3 ¦4 ¦
+--------------------------------------------+------+---------+------¦
¦I. Активы ¦ ¦ ¦ ¦
¦Нематериальные активы ¦110 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦товарные знаки (знаки обслуживания), иные ¦ ¦ ¦ ¦
¦аналогичные права и активы ¦111 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Организационные расходы ¦112 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Деловая репутация организации ¦113 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦прочие нематериальные активы ¦114 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Инвестиции ¦120 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦земельные участки ¦121 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦здания ¦122 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦финансовые вложения в дочерние, зависимые ¦ ¦ ¦ ¦
¦предприятия и другие организации ¦130 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦акции дочерних и зависимых предприятий ¦131 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦долговые ценные бумаги дочерних и зависимых ¦ ¦ ¦ ¦
¦предприятий и предоставленные им займы ¦132 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Доля участия в дочерних и зависимых предпри-¦ ¦ ¦ ¦
¦ятиях ¦133 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Акции других организаций ¦134 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Долговые ценные бумаги других организаций и¦ ¦ ¦ ¦
¦предоставленные им займы ¦135 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Доля участия в других организациях ¦136 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦иные инвестиции ¦140 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦В том числе: ¦ ¦ ¦ ¦
¦Государственные ценные бумаги ¦141 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦депозиты в банках ¦142 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Прочие инвестиции ¦143 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Депо премий у перестрахователей ¦150 ¦ ¦ ¦
+--------------------------------------------------------------------++--------------------------------------------------------------------+
¦АКТИВ ¦Код ¦На начало¦На ко-¦
¦ ¦Строки¦отчетного¦нец ¦
¦ ¦ ¦года ¦отчет-¦
¦ ¦ ¦ ¦ного ¦
¦ ¦ ¦ ¦перио-¦
¦ ¦ ¦ ¦да ¦
+--------------------------------------------+------+---------+------¦
¦1 ¦2 ¦3 ¦4 ¦
+--------------------------------------------+------+---------+------¦
¦Доля перестраховщиков в резервах по страхо- ¦ ¦ ¦ ¦
¦ванию жизни ¦160 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Доля перестраховщиков в резерве незаработан-¦ ¦ ¦ ¦
¦ной премии ¦170 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Доля перестраховщиков в резервах убытков ¦180 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Дебиторская задолженность по операциям стра-¦ ¦ ¦ ¦
¦хования, сострахования ¦190 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦страхователи ¦191 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Агенты и брокеры ¦192 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Задолженность дочерних и зависимых предприя-¦ ¦ ¦ ¦
¦тий ¦193 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦прочие дебиторы ¦194 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Дебиторская задолженность по операциям пе-¦ ¦ ¦ ¦
¦рестрахования ¦200 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦Задолженность дочерних и зависимых предприя-¦ ¦ ¦ ¦
¦тий ¦201 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦прочие дебиторы ¦202 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦Прочая дебиторская задолженность, платежи по¦ ¦ ¦ ¦
¦которой ожидаются более чем через 12 месяцев¦ ¦ ¦ ¦
¦после отчетной даты ¦210 ¦ ¦ ¦
+--------------------------------------------+------+---------+------¦
¦в том числе: ¦ ¦ ¦ ¦
¦задолженность дочерних и зависимых предприя-¦ ¦ ¦ ¦
¦тий ¦213 ¦ ¦ ¦
+---------------------
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