of February 10, 2012 No. 8
About modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus
Based on part one of Item 60 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 "About insurance activity", subitems 4. 32, 4.53 Items 4, of 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 "Questions of the Ministry of Finance of the Republic of Belarus", DECIDES: the Ministry of Finance of the Republic of Belarus
1. Bring in the resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2 "About approval of forms of accounting records of insurance companies, the Instruction about procedure for creation, representation and publication of accounting records of insurance companies and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2010, No. 58, 8/21857) the following changes and amendments:
1.1. to state the name of the resolution in the following edition:
"About single questions of conducting financial accounting, creation and submission of accounting records by insurance companies and modification and amendments in some resolutions of the Ministry of Finance of the Republic of Belarus";
1.2. state Item 1 in the following edition:
"1. Establish forms of accounting records of insurance companies:
the balance sheet according to appendix 1;
the profit and loss statement according to appendix 2;
the report on change of the capital according to appendix 3;
the report on the main indicators of financial and economic activities according to appendix 4;
the cash flow statement according to appendix 5;
the report on solvency according to appendix 6;
the report on placement and investment of insurance reserves, the minimum size of authorized fund according to appendix 7;
the report on the main indicators of activities according to appendix 8.";
1.3. add the resolution with Item 1-1 of the following content:
"1-1. Approve enclosed:
The instruction about features of conducting financial accounting by insurance companies;
The instruction about procedure for creation and submission of accounting records of insurance companies.";
1.4. to state appendices 1-8 to this resolution in the following edition:
"Appendix 1
to the Resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
(in edition of the Resolution of the Ministry of Finance of the Republic of Belarus of February 10, 2012 No. 8)
Balance sheet
on ___________ 20 __.
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Insurance company |
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Accounting number of the payer |
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Type of economic activity |
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Form of business |
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Governing body |
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Unit of measure |
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Address |
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Approval date |
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Date of sending |
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Acceptance date |
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Assets |
Code of line |
On _________ 20 __ . |
For December 31 20 __ . |
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1 |
2 |
3 |
4 |
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I. NON-CURRENT ASSETS |
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Fixed assets |
110 |
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Intangible assets |
120 |
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Profitable investments in tangible assets |
130 |
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Including: |
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investment real estate |
131 |
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objects of finance lease (leasing) |
132 |
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other profitable investments in tangible assets |
133 |
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Investments in non-current assets |
140 |
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Long-term financial investments |
150 |
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Long-term receivables |
160 |
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Deferred tax assets |
170 |
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Other non-current assets |
180 |
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TOTAL according to the Section I |
190 |
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II. CURRENT ASSETS |
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Inventories |
210 |
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Including: |
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materials |
211 |
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work in progress |
212 |
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other inventories |
213 |
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The non-current assets intended for realization |
215 |
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Deferred expenses |
220 |
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The value added tax on goods purchased, works, services |
230 |
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Share of overcautious persons in insurance reserves |
240 |
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Including: |
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reserve of not earned premium |
241 |
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reserves of losses |
242 |
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other technical reserves |
243 |
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Short-term receivables |
250 |
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Short-term financial investments |
260 |
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Money and their equivalents |
270 |
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Other current assets |
280 |
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TOTAL according to the Section II |
290 |
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BALANCE |
300 |
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Equity and obligations |
Code of line |
On _________ 20 __ . |
For December 31 20 __ . |
|
1 |
2 |
3 |
4 |
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III. EQUITY |
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Authorized capital |
410 |
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Unpaid part of the authorized capital |
420 |
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Own shares (share in the authorized capital) |
430 |
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Reserve capital |
440 |
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Including reserve fund of the salary |
441 |
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Added capital |
450 |
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Including surplus (revaluation) of cost of the real estate objects acquired at the expense of insurance reserves |
451 |
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Retained earnings (uncovered loss) |
460 |
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Net profit (loss) of the accounting period |
470 |
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Target financing |
480 |
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TOTAL according to the Section III |
490 |
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IV. INSURANCE RESERVES AND FUNDS |
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Reserves on the types of insurance relating to life insurance |
500 |
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Reserve of not earned premium |
501 |
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Reserves of losses |
502 |
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Other technical reserves |
503 |
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Other insurance reserves |
504 |
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Fund of precautionary (preventive) actions |
505 |
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Guarantee funds |
506 |
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Other funds formed according to the legislation |
507 |
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TOTAL according to the Section IV |
509 |
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V. LONG-TERM OBLIGATIONS |
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Long-term loans and loans |
510 |
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Long-term obligations on leasing payments |
520 |
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Deferred tax liabilities |
530 |
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Deferred revenues |
540 |
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Reserves of the forthcoming payments |
550 |
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Other long-term obligations |
560 |
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TOTAL according to the Section V |
590 |
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VI. SHORT-TERM OBLIGATIONS |
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Short-term loans and loans |
610 |
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Short-term part of long-term obligations |
620 |
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Short-term accounts payable |
630 |
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Including: |
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to insurers |
631 |
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to insurance agents and brokers |
632 |
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to other creditors on transactions of insurance, joint insurance |
633 |
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on reinsurance transactions |
634 |
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depot of awards on the risks transferred to reinsurance |
635 |
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to suppliers and contractors |
636 |
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in the advance payments received |
637 |
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on taxes and fees |
638 |
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on social insurance and providing |
639 |
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on compensation |
640 |
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on leasing payments |
641 |
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to the owner of property (founders, participants) |
642 |
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to other creditors |
643 |
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The obligations intended for realization |
650 |
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Deferred revenues |
660 |
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Reserves of the forthcoming payments |
670 |
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Other short-term obligations |
680 |
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TOTAL according to the Section VI |
690 |
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BALANCE |
700 |
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Head _______________ |
_________________________ |
|
(signature) |
(initials, surname) |
|
M.P. |
|
|
Chief accountant _______________ |
_________________________ |
|
(signature) |
(initials, surname) |
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__ _____________ 20 __. |
|
Appendix 2
to the Resolution of the Ministry of Finance of the Republic of Belarus of January 11, 2010 No. 2
(in edition of the Resolution of the Ministry of Finance of the Republic of Belarus of February 10, 2012 No. 8)
Profit and loss statement
for _______________________ 20 __.
|
Insurance company |
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Accounting number of the payer |
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Type of economic activity |
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Form of business |
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Governing body |
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Unit of measure |
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Address |
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Name of indicators |
Code of line |
For ___________ 20 __ . |
For ___________ 20 __ . |
|
1 |
2 |
3 |
4 |
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INCOME AND EXPENSES ON THE INSURANCE RELATING TO LIFE INSURANCE | |||
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Insurance premiums (insurance premiums) received gross |
010 |
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Insurance payments |
020 |
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Change of reserves on the types of insurance relating to life insurance (+ or –) |
030 |
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Contributions to guarantee fund and fund of precautionary (preventive) actions |
040 |
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Expenses on conducting case |
050 |
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Income and expenses on the activities connected with the insurance relating to life insurance |
055 |
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Profit (loss) from transactions on the types of insurance relating to life insurance (lines 010 – 020 + 030 – 040 – 050 ± 055) |
060 |
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INCOME AND EXPENSES ON INSURANCE TO OTHER, THAN LIFE INSURANCE | |||
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Insurance premiums (insurance premiums) received gross – all |
070 |
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Including: |
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on direct insurance and joint insurance |
071 |
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on the risks accepted in reinsurance |
072 |
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Insurance premiums on the risks transferred to reinsurance, gross |
073 |
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Insurance premiums (insurance premiums) taking into account reinsurance, net (lines 070-073) |
074 |
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Change of reserve of not earned premium, gross |
080 |
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Change of share of overcautious persons in reserve of not earned premium |
081 |
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Change of reserve of not earned premium taking into account reinsurance, net (result of lines 080 and 081) |
082 |
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Earned premiums, net (result of lines 074 and 082) |
085 |
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The paid losses (insurance payments), gross |
090 |
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Share of overcautious persons in losses (insurance payments) |
091 |
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The paid losses (insurance payments) taking into account reinsurance, net (lines 090-091) |
092 |
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Change of reserves of losses (insurance payments), gross |
095 |
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Change of share of overcautious persons in reserves of losses (insurance payments) |
096 |
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Change of reserves of losses (insurance payments) taking into account reinsurance, net (result of lines 095 and 096) |
097 |
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Earned premiums less insurance losses (insurance payments) (lines 085 – 092 + 097) |
100 |
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Change of other technical reserves |
110 |
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Change of other insurance reserves |
120 |
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Contributions to funds of precautionary actions and guarantee funds |
130 |
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Contributions to other funds formed according to the legislation |
140 |
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Expenses on conducting case – all |
150 |
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Including commission fee and bonuses on the risks accepted in reinsurance |
151 |
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Commission fee and bonuses on the risks transferred to reinsurance |
155 |
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Income and expenses on the activities connected with insurance by other than life insurance |
160 |
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Profit (loss) from transactions on types of insurance other, than life insurance (lines 100 + 110 + 120 – 130 – 140 – 150 + 155 ± 160) |
170 |
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Income on investing activities |
180 |
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Including: |
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income from disposal of fixed assets, intangible assets and other non-current assets |
181 |
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income from participation in the authorized capital of other organizations |
182 |
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interest receivable |
183 |
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other incomes on investing activities |
184 |
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Expenses on investing activities |
190 |
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Including: |
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expenses from disposal of fixed assets, intangible assets and other non-current assets |
191 |
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other expenses on investing activities |
192 |
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Income on financial activities |
200 |
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Including: |
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exchange differences from recalculation of assets and liabilities |
201 |
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other incomes on financial activities |
202 |
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Expenses on financial activities |
210 |
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Including: |
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percent to payment |
211 |
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exchange differences from recalculation of assets and liabilities |
212 |
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other expenses on financial activities |
213 |
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Other income and expenses |
220 |
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Profit (loss) from investing, financial and other activities (line 180 – 190 + 200 – 210 ± 220) |
230 |
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|
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Profit (loss) of the accounting period (line ± 060 ± 170 ± 230) |
240 |
|
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Income tax |
250 |
|
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Change of deferred tax assets |
260 |
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