ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

of August 2, 2007 No. 67n

About approval of procedure for submission by insurance companies of the annual accounting reports and reporting represented according to the procedure of supervision on replaceable data carriers and the intermediate accounting records and the reporting represented according to the procedure of supervision in the form of set of files by e-mail, and also procedure for agreement of indicators of the reporting

According to the order of the Ministry of Finance of the Russian Federation of December 8, 2003 N113n "About Forms of Accounting Records of Insurance Companies and the Reporting Represented according to the procedure of Supervision" (the order is registered in the Ministry of Justice of the Russian Federation on January 20, 2004, registration number 5434; Bulletin of regulations of federal executive bodies, N 9, on March 1, 2004; N 7, on February 14, 2005; N 25, on June 19, 2006; N 4, on January 22, 2007; N 24, on June 11, 2007; "The Russian newspaper", N 30, on February 17, 2004; N 31, on February 18, 2004; N 40, on February 28, 2004; N 34, on February 18, 2005; To N 132, on June 22, 2006) I order:

1. Approve procedure for submission by insurance companies of the annual accounting reports and reporting represented according to the procedure of supervision on replaceable data carriers and the intermediate accounting records and the reporting represented according to the procedure of supervision in the form of set of files by e-mail according to the appendix N1.

2. Approve procedure for agreement of indicators of the reporting according to the appendix N2.

Appendix №1

to the order of the Ministry of Finance of the Russian Federation of August 2, 2007 No. 67n

Procedure for submission by insurance companies of the annual accounting reports and reporting represented according to the procedure of supervision on replaceable data carriers and the intermediate accounting records and the reporting represented according to the procedure of supervision in the form of set of files by e-mail

1. General provisions

Insurance companies represent the annual accounting records and the reporting represented according to the procedure of supervision (the daleegodovy reporting) and the intermediate accounting records and the reporting represented according to the procedure of supervision for the first quarter, half-year, nine months (further - the intermediate reporting) in the form of the xml-files providing reading and control of indicators of the reporting.

The annual accounts are submitted on replaceable data carriers (two compact disks (CD-R)) which after data recording shall be closed.

Two compact disks shall contain identical information.

In case of submission of annual accounts on replaceable data carriers by insurance companies identity of information presented by insurance company in the form of electronic record on replaceable data carriers and on the paper original shall be provided.

The intermediate reporting is submitted by e-mail.

In case of submission of the intermediate reporting in the form of set of files by e-mail by insurance companies the following conditions shall be provided:

identity of information presented by insurance company in the form of set of files by e-mail and on the paper original;

in the line "Subject" of the directed message it is necessary to specify surely: "PBO" * and registration number of the insurer according to the unified state register of subjects of insurance case.

In case of submission of annual accounts on replaceable data carriers and the intermediate reporting in the form of set of files by e-mail observance of agreements of indicators of the reporting of insurance companies of the reporting indicators established by procedure for agreement also shall be provided (appendix N 2).

Before sending by e-mail files, at the request of insurance company, can be ciphered or provided in open form. For enciphering any program supporting algorithm of DSA and the OpenPGP standard can be used (RFC 2440). Open keys and e-mail addresses of Federal Service for Insurance Supervision and territorial authorities of insurance supervision are posted on the Internet on the website of Federal Service for Insurance Supervision.

Annual and intermediate accounts are presented in the form of set of the xml-files containing data on reporting forms, the description of insurance company, the data from the audit opinion and files containing data from the explanatory note.

At set there shall be xml-file with name 0.xml:

- for annual accounts the file containing the description of insurance company, the data from audit opinion and the list of files in which information from the explanatory note is provided;

- for the intermediate reporting the file containing the description of insurance company.

The files containing data on reporting forms, and the files containing data from the explanatory note are represented in case of need creation of forms of the reporting and the explanatory note according to the order of the Ministry of Finance of the Russian Federation of December 8, 2003 to N113n "About Forms of Accounting Records of Insurance Companies and the Reporting Represented according to the procedure of Supervision" (the order is registered in the Ministry of Justice of the Russian Federation on January 20, 2004, registration number 5434; Bulletin of regulations of federal executive bodies, N 9, on March 1, 2004; N 7, on February 14, 2005; N 25, on June 19, 2006; N 4, on January 22, 2007; N 24, on June 11, 2007; "The Russian newspaper", N 30, on February 17, 2004; N 31, on February 18, 2004; N 40, on February 28, 2004; N 34, on February 18, 2005; N 132, on June 22, 2006).

On each form of the reporting the separate xml-file with name of form and the xml expansion is drawn up: 1.xml, 7.xml, 7a.xml, etc. If the name of form contains alphabetic symbol "an" in addition to figures, then it is necessary to use lower case Latin symbol: and.

On each Section of the explanatory note the file of one of types is submitted: the text file in the coding "Windows-1251" with the txt expansion, the document Microsoft Word with the doc expansion, the document Microsoft Excel with the xsl expansion. Names of files of the explanatory note shall consist only of Latin letters, figures and signs of underlining ("_").

 
      Каждый xml-файл,  содержащий данные по формам отчетности,  должен
иметь следующую структуру:
     <?xml version="1.0" encoding="Encoding"?>
     <company id="CompanyId" kind="acc" period="Period">
          ...
     </company>

     где Encoding - условное  обозначение  кодировки,  используемой  в
текстовом файле.
     Для файлов MS Windows 95/98/NT/2000/XP: windows-1251,
     для файлов MS DOS: cp866,
     для файлов Linux: koi8-r.
     CompanyId -   регистрационный   номер  страховой  организации  по
единому государственному реестру субъектов страхового дела.
     Period -  последний  календарный день отчетного периода в формате
DD.MM.YYYY 

2. The file containing the description of insurance company, the data from audit opinion and the list of files of Sections of the explanatory note (0.xml)

The body of the file 0.xml shall consist of one or several sections attributes, one section general and one section explanation:

 
 
     <attributes date="StartDate">
          <attrl>Value 1</attrl>
          <attr2>
               <subattrl>Value</subattrl>
               <subattr2>Value</subattr2>
          </attr2>
          ...
          <attrN>Value N</attrN>
     </attributes>
     <attributes date="StartDate">
          ...
     </attributes>
     <general>
          ...
     </general>
     <explanation>
          ...
     </explanation>

     StartDate -  дата,  начиная  с  которой  перечисленные  в  секции
атрибуты имеют актуальные значения.
     Первая секция  attributes должна иметь дату начала отчетного года
и  описывать  все  атрибуты  страховой  организации,  перечисленные  в
таблице 1.
     Дополнительные секции attributes требуются лишь в случае, если за
отчетный период какие-либо атрибуты организации менялись.
     Например, если   за   отчетный   период    поменялось    название
организации,  то  в  теле  файла  должна присутствовать дополнительная
секция attributes:

     <attributes date="01.01.2006">
          <name>Международный страховой резерв</name>
          <inn>7712345678</inn>
          ...
     </attributes>

     <attributes date="17.05.2006">
         <name>Международный страховой запас</name>
     </attributes>
 

In the section attributes the following attributes of insurance company are listed (names of tags are written with exclusively lowercase Latin letters):

Table 1

+--------------------------------------------------------------------+
|       Тэг        |   Вложенный тэг |           Значение            |
|------------------+-----------------+-------------------------------|
|name              |                 |Полное  наименование  страховой|
|                  |                 |организации                    |
|------------------+-----------------+-------------------------------|
|shortname         |                 |Краткое наименование  страховой|
|                  |                 |организации                    |
|------------------+-----------------+-------------------------------|
|inn               |                 |Идентификационный         номер|
|                  |                 |налогоплательщика              |
|------------------+-----------------+-------------------------------|
|legal_entity_form |                 |Организационно-правовая форма  |
|------------------+-----------------+-------------------------------|
|property_form     |                 |Форма собственности            |
|------------------+-----------------+-------------------------------|
|okopf             |                 |Код по ОКОПФ                   |
|------------------+-----------------+-------------------------------|
|okfs              |                 |Код по ОКФС                    |
|------------------+-----------------+-------------------------------|
|okved             |                 |Код по ОКВЭД                   |
|------------------+-----------------+-------------------------------|
|address           |                 |Юридический адрес              |
|------------------+-----------------+-------------------------------|
|phone             |                 |Номер телефона                 |
|------------------+-------------------------------------------------|
|kinds             |                  Виды страхования               |
|                  |-------------------------------------------------|
|                  |life             |Страхование 

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