ORDIN
Nr. 13 din 27 decembrie 2001
pentru punerea in aplicare a Normelor privind forma si continutul rapoartelor
financiare, inclusiv ale raportului privind asigurarile de viata, precum si
informatiile, documentele si certificarile necesare pentru intocmirea acestor
rapoarte
ACT EMIS DE: COMISIA DE SUPRAVEGHERE A ASIGURARILOR
ACT PUBLICAT IN: MONITORUL OFICIAL NR. 43 din 22 ianuarie 2002
Presedintele Comisiei de Supraveghere a Asigurarilor,
in temeiul prevederilor art. 4 alin. (27) si ale art. 47 pct. 2 lit. c), d)
si f) din Legea nr. 32/2000 privind societatile de asigurare si supravegherea
asigurarilor,
potrivit Hotararii Consiliului Comisiei de Supraveghere a Asigurarilor din
data de 28 noiembrie 2001, prin care s-au adoptat Normele privind forma si
continutul rapoartelor financiare, inclusiv ale raportului privind asigurarile
de viata, precum si informatiile, documentele si certificarile necesare pentru
intocmirea acestor rapoarte,
emite urmatorul ordin:
Art. 1
Se pun in aplicare Normele privind forma si continutul rapoartelor
financiare, inclusiv ale raportului privind asigurarile de viata, precum si
informatiile, documentele si certificarile necesare pentru intocmirea acestor
rapoarte, prevazute in anexa care face parte integranta din prezentul ordin.
Art. 2
Secretariatul general al Comisiei de Supraveghere a Asigurarilor va asigura
aducerea la indeplinire a prevederilor prezentului ordin.
Presedintele Comisiei de Supraveghere a Asigurarilor,
Nicolae Eugen Crisan
ANEXA 1
NORME
privind forma si continutul rapoartelor financiare, inclusiv ale raportului
privind asigurarile de viata, precum si informatiile, documentele si
certificarile necesare pentru intocmirea acestor rapoarte
Art. 1
(1) Asiguratorii autorizati sa practice activitatea de asigurari generale
si/sau activitatea de asigurari de viata au obligatia de a pune la dispozitie
Comisiei de Supraveghere a Asigurarilor informatiile necesare, astfel incat sa
se permita efectuarea unei analize fundamentate a situatiei financiare de care
dispun la un moment dat si urmarirea evolutiei in timp a principalilor
indicatori privind activitatea desfasurata.
(2) Raportarile transmise de catre asiguratori in conformitate cu
prevederile Legii nr. 32/2000 privind societatile de asigurare si supravegherea
asigurarilor si ale prezentelor norme trebuie sa contina informatii privind:
activele, obligatiile, capitalurile proprii, veniturile si cheltuielile,
profitul, respectiv pierderea inregistrata, portofoliul de asigurari, numarul
de contracte, separat pentru persoane fizice sau juridice si pentru asigurari
individuale sau de grup, principalele canale de distributie, numarul si
valoarea daunelor avizate, numarul si valoarea daunelor estimate, nivelul
expunerii asiguratorului la riscuri de catastrofa, programul de reasigurare,
structura actionariatului si structura organizatorica (numarul si calificarea
personalului).
(3) Aceste informatii sunt obtinute din evidentele contabile si operative
pe care asiguratorii au obligatia sa le conduca, potrivit prevederilor art. 20
alin. (3) din Legea nr. 32/2000 si normelor emise in aplicarea acestei legi.
(4) Comisia de Supraveghere a Asigurarilor poate solicita, in baza
prevederilor art. 5 lit. h) din Legea nr. 32/2000, prezentarea de informatii si
de documente necesare pentru clarificarea unor aspecte rezultate din analiza
raportarilor prevazute de legislatia in vigoare, inclusiv a informatiilor
continute in evidenta extracontabila si a documentelor care stau la baza
inregistrarii lor, sau pentru actualizarea conditiilor in baza carora s-a
acordat autorizarea.
Art. 2
(1) Pentru transmiterea informatiilor catre Comisia de Supraveghere a
Asigurarilor asiguratorii vor intocmi urmatoarele raportari care vor fi
prezentate la termenele prevazute la alin. (2):
a) situatiile financiare anuale, in forma prevazuta de reglementarile
contabile in vigoare;
b) raportul privind activitatea de asigurari de viata, intocmit in forma
prevazuta in anexa nr. 1;
c) raportul privind tranzactiile efectuate, rezervele tehnice aferente
activitatii de asigurari generale si modul de investire a activelor care le
acopera, pe clase de asigurari si printr-un centralizator, in forma prevazuta
in anexa nr. 2;
d) raportul privind marja de solvabilitate pentru activitatea de asigurari
generale, respectiv activitatea de asigurari de viata, in forma prevazuta in
anexa nr. 3;
e) situatia privind evolutia si structura capitalului social, in forma
prevazuta in anexa nr. 4;
f) numarul angajatilor, fondul de salarii, nivelul salariului maxim si
mediu pe societate, in forma prevazuta in anexa nr. 5;
g) raportarea privind virarea contributiei la Fondul de protejare a
asiguratilor, in forma prevazuta in anexa nr. 6;
h) raportarea privind virarea taxei de functionare, in forma prevazuta in
anexa nr. 7;
i) raportarea privind activitatea de asigurare obligatorie, in forma
prevazuta in anexa la normele privind asigurarile obligatorii;
j) situatia privind disponibilitatile banesti, in forma prevazuta in anexa
nr. 8;
k) informatii privind litigiile societatilor de asigurare cu angajatii,
asiguratii, asiguratorii, reasiguratorii, brokerii si agentii de intermediere,
in forma prevazuta in anexa nr. 9.
(2) Raportarile prevazute la alin. (1) lit. a) - f) si k) se vor transmite
anual, in termen de 4 luni de la incheierea exercitiului financiar, cele
prevazute la alin. (1) lit. i) se vor transmite trimestrial pana la data de 30
a lunii urmatoare incheierii trimestrului, iar raportarea prevazuta la alin.
(1) lit. g), h) si j) se va transmite lunar pana la data de 25 a lunii
urmatoare.
Art. 3
Raportarile prevazute la art. 2 vor fi transmise de catre asiguratori
Comisiei de Supraveghere a Asigurarilor atat pe suport magnetic, cat si in
forma scrisa.
Art. 4
Persoanele din conducerea asiguratorului, care semneaza adresele de
inaintare ce insotesc rapoartele si celelalte documente transmise la
solicitarea Comisiei de Supraveghere a Asigurarilor, raspund de realitatea si
exactitatea datelor prezentate si de respectarea termenelor de depunere a
acestora.
Art. 5
Situatiile financiare anuale certificate in conformitate cu prevederile
legale, raportul administratorilor, procesul-verbal al adunarii generale a
actionarilor si o copie de pe balanta de verificare analitica vor fi depuse la
Comisia de Supraveghere a Asigurarilor in termen de 4 luni de la incheierea exercitiului
financiar.
Art. 6
Raportul privind rezultatele examinarii anuale a activitatii de asigurare
de viata, certificat de o persoana cu o calificare adecvata, aprobata de
Comisia de Supraveghere a Asigurarilor, va fi intocmit si transmis cu respectarea
prevederilor art. 27 alin. (2) din Legea nr. 32/2000 si ale prezentelor norme.
Art. 7
(1) Brokerii de asigurare vor transmite Comisiei de Supraveghere a
Asigurarilor urmatoarele raportari:
a) situatiile financiare anuale, in forma prevazuta in reglementarile
contabile in vigoare;
b) situatia privind evolutia si structura capitalului social, in forma
prevazuta in anexa nr. 4;
c) situatia privind denumirea asiguratorilor cu care colaboreaza si volumul
primelor intermediate, in forma prevazuta in anexa nr. 10;
d) informatii privind litigiile cu angajatii, asiguratorii, reasiguratorii,
alti clienti, in forma prevazuta in anexa nr. 11;
e) raportarea privind virarea taxei de functionare, in forma prevazuta in
anexa nr. 7;
f) numarul angajatilor, fondul de salarii, nivelul salariului maxim si
mediu pe societate, in forma prevazuta in anexa nr. 5.
(2) Raportarile prevazute la alin. (1) lit. a) - d) si f) vor fi transmise
anual, in termen de 4 luni de la incheierea exercitiului financiar, iar
raportarea prevazuta la alin. (1) lit. e) se va transmite lunar pana la data de
25 a lunii urmatoare.
(3) Brokerii de asigurare trebuie sa transmita, de asemenea, si dovada
valabilitatii contractului de asigurare de raspundere profesionala si a platii
primei de asigurare, anual, cu ocazia reinnoirii acestui contract.
Art. 8
Nerespectarea prevederilor prezentelor norme se sanctioneaza in conditiile
si potrivit prevederilor art. 39 din Legea nr. 32/2000 privind societatile de
asigurare si supravegherea asigurarilor.
ANEXA 1
la norme
Formularul 1
ACTIVITATEA DE ASIGURARI DE VIATA
CENTRALIZATOR
privind incadrarea produselor pe clase de asigurari de viata, conform Normelor
Comisiei de Supraveghere a Asigurarilor nr. 3/2001
___________________________________________________________________________
| 1a) Asigurari de supravietuire |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| Asigurari de deces |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| Asigurari mixte de viata |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 1b) Anuitati (asigurari de tip renta) |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 1c) Asigurari de viata suplimentare, care cuprind: asigurari de vatamari |
| corporale din accidente, asigurari de incapacitate de munca cauzata |
| de un accident, asigurari de deces rezultat dintr-un accident |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 2. Asigurari de casatorie si de nastere |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 3. Asigurari de viata legate de investitii |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 4. Asigurari permanente de sanatate, administrate la fel ca asigurarile |
| de viata |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
| 5. Asigurari de capitalizare |
|___________________________________________________________________________|
| |
| |
| |
|___________________________________________________________________________|
Formularul 2
ACTIVITATEA DE ASIGURARI DE VIATA
CENTRALIZATOR
privind tranzactiile efectuate
Aferente produsului .................
- bucata -
______________________________________________________________________________
| Numar de contracte in derulare la sfarsitul perioadei de raportare|
|
|___________________________________________________________________|__________|
| Numar de contracte noi incheiate in perioada de raportare |
|
|___________________________________________________________________|__________|
- mii lei -
______________________________________________________________________________
| Prime brute subscrise - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime nete subscrise - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime brute incasate - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe | |
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime nete incasate - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime cedate in reasigurare - total, din care: |
|
|___________________________________________________________________|__________|
| Comisioane primite |
|
|___________________________________________________________________|__________|
| Acceptari in reasigurare - total, din care: |
|
|___________________________________________________________________|__________|
| Comisioane platite |
|
|___________________________________________________________________|__________|
______________________________________________________________________________
| Indemnizatii brute platite - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Reasigurari acceptate |
|
|___________________________________________________________________|__________|
| Indemnizatii nete platite - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Sume de rascumparare platite |
|
|___________________________________________________________________|__________|
| Cheltuieli cu Fondul de protejare a asiguratilor |
|
|___________________________________________________________________|__________|
| Cheltuieli cu taxa de functionare |
|
|___________________________________________________________________|__________|
| Cheltuieli de achizitie si administrare platite - total, din care:|
|
|___________________________________________________________________|__________|
| Comisioane de achizitie - total, din care: |
|
|___________________________________________________________________|__________|
| Aferente politelor noi vandute | |
|___________________________________________________________________|__________|
| Aferente politelor in derulare |
|
|___________________________________________________________________|__________|
| Publicitate |
|
|___________________________________________________________________|__________|
| Alte cheltuieli de achizitie si administrare platite|
|
|___________________________________________________________________|__________|
Formularul 3
ACTIVITATEA DE ASIGURARI DE VIATA
CENTRALIZATOR
privind obligatiile asumate
Aferente produsului ..................
- mii lei -
______________________________________________________________________________
| Rezerve tehnice aferente asigurarilor de viata |
|______________________________________________________________________________|
| Total valoare neta (de reasigurari) |
|
|__________________________________________________________________|___________|
| Rezerva matematica
|
|______________________________________________________________________________|
| Valoarea neta |
|
|__________________________________________________________________|___________|
| Rezerva pentru beneficii si risturnuri |
|
|__________________________________________________________________|___________|
| Rezerve tehnice aferente contractelor in unitati de cont |
|
|__________________________________________________________________|___________|
| Rezerva de prime
|
|______________________________________________________________________________|
| Valoarea neta |
|
|__________________________________________________________________|___________|
| Rezerva de daune |
|______________________________________________________________________________|
| Valoarea neta |
|
|__________________________________________________________________|___________|
| Rezerva pentru riscuri neexpirate
|
|______________________________________________________________________________|
| Valoarea neta |
|
|__________________________________________________________________|___________|
______________________________________________________________________________
| Sume asigurate
|
|______________________________________________________________________________|
| Valoare totala bruta |
|
|__________________________________________________________________|___________|
| Valoare totala neta |
|
|__________________________________________________________________|___________|
| Aferente riscului de deces |
|
|__________________________________________________________________|___________|
| Valoare bruta |
|
|__________________________________________________________________|___________|
| Valoare neta |
|
|__________________________________________________________________|___________|
| Aferente riscului de supravietuire |
|
|__________________________________________________________________|___________|
| Valoare bruta |
|
|__________________________________________________________________|___________|
| Valoare neta |
|
|__________________________________________________________________|___________|
Formularul 4
ACTIVITATEA DE ASIGURARI DE VIATA
ACTIVE
ce reprezinta rezerve tehnice aferente asigurarilor de viata si venituri
realizate din fructificarea lor
______________________________________________________________________________
| | Valoarea | %
|
| |________________| anul
|
| Active | Anul | Anul
|curent|
| |precedent|curent|
|
|______________________________________________________|_________|______|______|
| 1. Terenuri si constructii | | |
|
|______________________________________________________|_________|______|______|
| 2. Plasamente financiare (de la rd. 3 la rd. 14) | | |
|
|______________________________________________________|_________|______|______|
| 3. Depozite bancare | | |
|
|______________________________________________________|_________|______|______|
| 4. Titluri de stat | | |
|
|______________________________________________________|_________|______|______|
| 5. Obligatiuni | | |
|
|______________________________________________________|_________|______|______|
| 6. Obligatiuni municipale | | |
|
|______________________________________________________|_________|______|______|
| 7. Alte titluri cu venit fix | | |
|
|______________________________________________________|_________|______|______|
| 8. Actiuni cotate | | |
|
|______________________________________________________|_________|______|______|
| 9. Actiuni necotate | | |
|
|______________________________________________________|_________|______|______|
| 10. Titluri de participare la societati de investitii| | |
|
|______________________________________________________|_________|______|______|
| 11. Imprumuturi ipotecare | | |
|
|______________________________________________________|_________|______|______|
| 12. Alte imprumuturi | | |
|
|______________________________________________________|_________|______|______|
| 13. Casa si conturi la banci | | |
|
|______________________________________________________|_________|______|______|
| 14. Alte creante | | |
|
|______________________________________________________|_________|______|______|
| 15. Alte active | | |
|
|______________________________________________________|_________|______|______|
| 16. Total active (rd. 1 + rd. 2 + rd. 15) | | |
|
|______________________________________________________|_________|______|______|
Venituri aferente activelor ce reprezinta rezerve tehnice
- mii lei
-
______________________________________________________________________________
| 1. Venituri din dobanzi |
|
|___________________________________________________________________|__________|
| 2. Venituri din plasamente aferente titlurilor cu venit fix | |
|___________________________________________________________________|__________|
| 3. Venituri din redevente, locatii de gestiune si chirii |
|
|___________________________________________________________________|__________|
| 4. Venituri din plasamente aferente titlurilor cu venit variabil |
|
|___________________________________________________________________|__________|
| 5. Venituri din sconturi obtinute |
|
|___________________________________________________________________|__________|
| 6. Venituri din creante imobilizate |
|
|___________________________________________________________________|__________|
| 7. Venituri din diferente de curs valutar |
|
|___________________________________________________________________|__________|
| 8. Alte venituri privind plasamentele cedate |
|
|___________________________________________________________________|__________|
| 9. Alte venituri |
|
|___________________________________________________________________|__________|
| 10. Total venituri (de la rd. 1 la rd. 9) |
|
|___________________________________________________________________|__________|
ANEXA 2
la norme
Formularul 1
ACTIVITATEA DE ASIGURARI GENERALE
CENTRALIZATOR
privind tranzactiile efectuate
Aferente clasei de asigurari ..............
- bucata -
______________________________________________________________________________
| Numar de contracte in derulare la sfarsitul perioadei de raportare|
|
|___________________________________________________________________|__________|
| Numar de contracte noi incheiate in perioada de raportare |
|
|___________________________________________________________________|__________|
- mii lei -
______________________________________________________________________________
| Prime brute subscrise - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime nete subscrise - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime brute incasate - total, din care: | |
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime nete incasate - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Prime cedate in reasigurare - total, din care: |
|
|___________________________________________________________________|__________|
| Comisioane primite |
|
|___________________________________________________________________|__________|
| Acceptari in reasigurare - total, din care: |
|
|___________________________________________________________________|__________|
| Comisioane platite |
|
|___________________________________________________________________|__________|
______________________________________________________________________________
| Indemnizatii brute platite - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Reasigurari acceptate |
|
|___________________________________________________________________|__________|
| Indemnizatii nete platite - total, din care: |
|
|___________________________________________________________________|__________|
| Asigurari directe |
|
|___________________________________________________________________|__________|
| Primiri in reasigurare |
|
|___________________________________________________________________|__________|
| Cheltuieli cu Fondul de protejare a asiguratilor |
|
|___________________________________________________________________|__________|
| Cheltuieli cu taxa de functionare |
|
|___________________________________________________________________|__________|
| Cheltuieli de achizitie si administrare platite - total, din care:|
|
|___________________________________________________________________|__________|
| Comisioane de achizitie |
|
|___________________________________________________________________|__________|
| Publicitate | |
|___________________________________________________________________|__________|
| Alte cheltuieli de achizitie si administrare platite |
|
|___________________________________________________________________|__________|
Formularul 2
ACTIVITATEA DE ASIGURARI GENERALE
CENTRALIZATOR
privind obligatiile asumate
Aferente clasei de asigurari .................
- mii lei -
______________________________________________________________________________
| Rezerve tehnice aferente asigurarilor generale
|
|______________________________________________________________________________|
| Total valoare neta (de reasigurari) |
|
|__________________________________________________________________|___________|
| Rezerva de prime |
|______________________________________________________________________________|
| Valoare neta |
|
|__________________________________________________________________|___________|
| Rezerva de daune
|
|______________________________________________________________________________|
| Valoare neta |
|
|__________________________________________________________________|___________|
| Rezerva de daune neavizate
|
|______________________________________________________________________________|
| Valoare neta |
|
|__________________________________________________________________|___________|
| Rezerva pentru riscuri neexpirate
|
|______________________________________________________________________________|
| Valoare neta |
|
|__________________________________________________________________|___________|
| Rezerva de egalizare |
|
|__________________________________________________________________|___________|
| Rezerva de catastrofa
|
|______________________________________________________________________________|
| Valoare neta |
|
|__________________________________________________________________|___________|
Formularul 3
ACTIVITATEA DE ASIGURARI GENERALE
ACTIVE
ce reprezinta rezerve tehnice aferente asigurarilor generale si venituri
realizate din fructificarea lor
______________________________________________________________________________
| | Valoarea | %
|
| Active |________________| anul
|
| | Anul | Anul
|curent|
| |precedent|curent|
|
|______________________________________________________|_________|______|______|
| 1. Terenuri si constructii | | |
|
|______________________________________________________|_________|______|______|
| 2. Plasamente financiare (rd. 3 la rd. 14) | | |
|
|______________________________________________________|_________|______|______|
| 3. Depozite bancare | | | |
|______________________________________________________|_________|______|______|
| 4. Titluri de stat | | |
|
|______________________________________________________|_________|______|______|
| 5. Obligatiuni | | |
|
|______________________________________________________|_________|______|______|
| 6. Obligatiuni municipale | | |
|
|______________________________________________________|_________|______|______|
| 7. Alte titluri cu venit fix | | |
|
|______________________________________________________|_________|______|______|
| 8. Actiuni cotate | | |
|
|______________________________________________________|_________|______|______|
| 9. Actiuni necotate | | |
|
|______________________________________________________|_________|______|______|
| 10. Titluri de participare la societati de investitii| | |
|
|______________________________________________________|_________|______|______|
| 11. Imprumuturi ipotecare | | |
|
|______________________________________________________|_________|______|______|
| 12. Alte imprumuturi | | |
|
|______________________________________________________|_________|______|______|
| 13. Casa si conturi la banci | | |
|
|______________________________________________________|_________|______|______|
| 14. Alte creante | | |
|
|______________________________________________________|_________|______|______|
| 15. Alte active | | |
|
|______________________________________________________|_________|______|______|
| 16. Total active (rd. 1 + rd. 2 + rd. 15) | | |
|
|______________________________________________________|_________|______|______|
Venituri aferente activelor ce reprezinta rezerve tehnice
- mii lei -
______________________________________________________________________________
| 1. Venituri din dobanzi |
|
|___________________________________________________________________|__________|
| 2. Venituri din plasamente aferente titlurilor cu venit fix |
|
|___________________________________________________________________|__________|
| 3. Venituri din redevente, locatii de gestiune si chirii |
|
|___________________________________________________________________|__________|
| 4. Venituri din plasamente aferente titlurilor cu venit variabil |
|
|___________________________________________________________________|__________|
| 5. Venituri din sconturi obtinute |
|
|___________________________________________________________________|__________|
| 6. Venituri din creante imobilizate |
|
|___________________________________________________________________|__________|
| 7. Venituri din diferente de curs valutar |
|
|___________________________________________________________________|__________|
| 8. Alte venituri privind plasamentele cedate |
|
|___________________________________________________________________|__________|
| 9. Alte venituri |
|
|___________________________________________________________________|__________|
| 10. Total venituri (rd. 1 la rd. 9) |
|
|___________________________________________________________________|__________|
ANEXA 3
la norme
Formularul 1
ACTIVITATEA DE ASIGURARI GENERALE
RAPORTARE
privind marja de solvabilitate
______________________________________________________________________________
| X = activul net sau marja de solvabilitate de care dispune |
|
| asiguratorul = C - D |
|
|_____________________________________________________________________|________|
| A = total active, potrivit bilantului contabil |
|
|_____________________________________________________________________|________|
| B = active care nu se iau in considerare = B1 + B2 + B3 + B4 |
|
|_____________________________________________________________________|________|
| B1 = active necorporale |
|
|_____________________________________________________________________|________|
| B2 = actiuni necotate |
|
|_____________________________________________________________________|________|
| B3 = partea din rezervele tehnice aferenta contractelor cedate in|
|
| reasigurare |
|
|_____________________________________________________________________|________|
| B4 = activele asupra carora s-au creat sarcini (gaj sau ipoteca) |
|
|_____________________________________________________________________|________|
| C = activele care se iau in considerare la stabilirea marjei de |
|
| solvabilitate = A - B |
|
|_____________________________________________________________________|________|
| D = total obligatii care se iau in considerare la stabilirea |
|
| marjei de solvabilitate = D1 + D2 + D3 + D4 + D5 |
|
|_____________________________________________________________________|________|
| D1 = 0,5 x valoarea datoriilor subordonate |
|
|_____________________________________________________________________|________|
| D2 = rezerve tehnice nete |
|
|_____________________________________________________________________|________|
| D3 = provizioane pentru riscuri si cheltuieli |
|
|_____________________________________________________________________|________|
| D4 = depozite primite de la reasiguratori |
|
|_____________________________________________________________________|________|
| D5 = datorii, cu exceptia imprumuturilor din emisiuni de |
|
| obligatiuni |
|
|_____________________________________________________________________|________|
| |
|
|_____________________________________________________________________|________|
| Y = marja de solvabilitate minima = max (H; J) |
|
|_____________________________________________________________________|________|
| PBSad = prime brute subscrise de catre asigurator aferente |
|
| activitatii de asigurare directe |
|
|_____________________________________________________________________|________|
| PBSr = prime brute subscrise de catre asigurator aferente |
|
| acceptarilor in reasigurare |
|
|_____________________________________________________________________|________|
| PA = prime anulate |
|
|_____________________________________________________________________|________|
| M = PBSad + PBSr - PA |
|
|_____________________________________________________________________|________|
| t1 = echivalentul in lei a 5 milioane euro, la cursul de | |
| referinta al Bancii Nationale a Romaniei din ultima zi |
|
| lucratoare a perioadei de raportare |
|
|_____________________________________________________________________|________|
| a1 = raportul dintre daunele nete platite, la care se adauga |
|
| variatia rezervei de daune, si daunele brute platite, la |
|
| care se adauga variatia rezervei de daune |
|
|_____________________________________________________________________|________|
| a = max (a1; 0,5) |
|
|_____________________________________________________________________|________|
| H = a x [min (t1; M) x 0,18 + max (M - t1; 0) x 0,16] |
|
|_____________________________________________________________________|________|
| DPad = media daunelor platite in ultimii 3 ani financiari, aferente|
|
| asigurarilor directe |
|
|_____________________________________________________________________|________|
| DPr = media daunelor platite in ultimii 3 ani financiari, aferente|
|
| acceptarilor in reasigurare |
|
|_____________________________________________________________________|________|
| RDsf = totalul rezervei brute de daune la sfarsitul ultimului an |
|
| financiar | |
|_____________________________________________________________________|________|
| DR = media pe ultimii 3 ani financiari a daunelor recuperate de |
|
| la terti prin subrogarea in drepturile asiguratilor |
|
|_____________________________________________________________________|________|
| RDi = rezerva de daune la inceputul primului an financiar |
|
|_____________________________________________________________________|________|
| N = DPad + DPr + RDsf - DR - RDi |
|
|_____________________________________________________________________|________|
| t2 = echivalentul in lei a 3 milioane euro, la cursul de |
|
| referinta al Bancii Nationale a Romaniei din ultima zi |
|
| lucratoare a perioadei de raportare |
|
|_____________________________________________________________________|________|
| J = a x [min (t2; N) x 0,26 + max (N - t2; 0) x 0,23] |
|
|_____________________________________________________________________|________|
| Gradul de solvabilitate = X/Y |
|
|_____________________________________________________________________|________|
Formularul 2
ACTIVITATEA DE ASIGURARI DE VIATA
RAPORTARE
privind marja de solvabilitate
______________________________________________________________________________
| X = activul net sau marja de solvabilitate de care dispune |
|
| asiguratorul = C - D |
|
|_____________________________________________________________________|________|
| A = total active, potrivit bilantului contabil |
|
|_____________________________________________________________________|________|
| B = active care nu se iau in considerare = B1 + B2 + B3 + B4 |
|
|_____________________________________________________________________|________|
| B1 = active necorporale |
|
|_____________________________________________________________________|________|
| B2 = actiuni necotate |
|
|_____________________________________________________________________|________|
| B3 = partea din rezervele tehnice aferenta contractelor cedate in |
|
| reasigurare |
|
|_____________________________________________________________________|________|
| B4 = activele asupra carora s-au creat sarcini (gaj sau ipoteca) |
|
|_____________________________________________________________________|________|
| C = activele care se iau in considerare la stabilirea marjei de |
|
| solvabilitate = A - B |
|
|_____________________________________________________________________|________|
| D = total obligatii care se iau in considerare la stabilirea marjei|
|
| de solvabilitate = D1 + D2 + D3 + D4 + D5 |
|
|_____________________________________________________________________|________|
| D1 = 0,5 x valoarea datoriilor subordonate |
|
|_____________________________________________________________________|________|
| D2 = rezerve tehnice nete |
|
|_____________________________________________________________________|________|
| D3 = provizioane pentru riscuri si cheltuieli |
|
|_____________________________________________________________________|________|
| D4 = depozite primite de la reasiguratori |
|
|_____________________________________________________________________|________|
| D5 = datorii, cu exceptia imprumuturilor din emisiuni de |
|
| obligatiuni |
|
|_____________________________________________________________________|________|
| Y = marja de solvabilitate minima = M + N + P + Q |
|
|_____________________________________________________________________|________|
| M = marja de solvabilitate minima pentru asigurarile de viata |
|
| corespunzatoare claselor de asigurari prevazute la pct. III.1 |
|
| lit. a) si b), pct. III.2 si III.5 din Normele Comisiei de |
|
| Supraveghere a Asigurarilor nr. 3/2001 = R1 + R2 |
|
|_____________________________________________________________________|________|
| a = rezerve tehnice |
|
|_____________________________________________________________________|________|
| b1 = raportul dintre rezervele tehnice nete si rezervele tehnice |
|
| brute |
|
|_____________________________________________________________________|________|
| b = max (b1; 0,85) |
|
|_____________________________________________________________________|________|
| R1 = a x b x 0,04 |
|
|_____________________________________________________________________|________|
| a1 = suma la risc aferenta contractelor cu durata de minimum 5 ani |
|
|_____________________________________________________________________|________|
| a2 = suma la risc aferenta contractelor cu durata cuprinsa intre 3 |
|
| si 5 ani |
|
|_____________________________________________________________________|________|
| a3 = suma la risc aferenta contractelor cu durata de maximum 3 ani |
|
|_____________________________________________________________________|________|
| c1 = raportul dintre suma la risc neta si suma la risc bruta |
|
|_____________________________________________________________________|________|
| c = max (c1; 0,5) |
|
|_____________________________________________________________________|________|
| R2 = c x (a1 x 0,003 + a2 x 0,0015 + a3 x 0,001) |
|
|_____________________________________________________________________|________|
| N = marja de solvabilitate minima pentru asigurarile de viata | |
| corespunzatoare clasei de asigurari prevazute la |
|
| pct. III.3 din Normele Comisiei de Supraveghere a |
|
| Asigurarilor nr. 3/2001 = R3 + R4 |
|
|_____________________________________________________________________|________|
| d1 = rezervele tehnice nete aferente obligatiilor contractuale |
|
| rezultate din activitatea de asigurari pentru care |
|
| asiguratorul nu isi asuma riscuri investitionale in conditiile |
|
| in care termenul contractelor este de peste 5 ani, iar |
|
| costurile stipulate in contract se aloca pe o perioada mai |
|
| mare de 5 ani |
|
|_____________________________________________________________________|________|
| d2 = rezervele tehnice nete aferente obligatiilor contractuale |
|
| rezultate din activitatea de asigurari pentru care |
|
| asiguratorul nu isi asuma riscuri investitionale in conditiile |
|
| in care termenul contractelor este de maximum 5 ani sau de |
|
| peste 5 ani, iar costurile stipulate in contract se aloca pe o |
|
| perioada de maximum 5 ani, precum si rezervele tehnice nete |
|
| aferente obligatiilor contractuale rezultate din activitatea |
|
| de asigurari pentru care asiguratorul isi asuma riscuri | |
| investitionale |
|
|_____________________________________________________________________|________|
| R3 = b x (d1 x 0,01 + d2 x 0,04) |
|
|_____________________________________________________________________|________|
| e = suma la risc |
|
|_____________________________________________________________________|________|
| R4 = e x c x 0,003 |
|
|_____________________________________________________________________|________|
| P = marja de solvabilitate minima pentru asigurarile de viata |
|
| corespunzatoare clasei de asigurari prevazute la pct. III.1 |
|
| lit. c) din Normele Comisiei de Supraveghere a Asigurarilor |
|
| nr. 3/2001 = R5 |
|
|_____________________________________________________________________|________|
| f = total prime brute datorate pentru clauze suplimentare atasate |
|
| contractelor din perioada de raportare minus primele anulate in|
|
| perioada de raportare (inclusiv taxele aferente) |
|
|_____________________________________________________________________|________|
| h = echivalentul in lei a 5 milioane euro, la cursul de referinta |
|
| al Bancii Nationale a Romaniei din ultima zi lucratoare a | |
| perioadei de raportare |
|
|_____________________________________________________________________|________|
| g1 = raportul dintre suma indemnizatiilor ramase in grija |
|
| asiguratului dupa scaderea reasigurarilor aferente si suma |
|
| totala a indemnizatiilor |
|
|_____________________________________________________________________|________|
| g = max (g1; 0,5) |
|
|_____________________________________________________________________|________|
| R5 = g x [min (h; f) x 0,18 + max (f - h; 0) x 0,16] |
|
|_____________________________________________________________________|________|
| Q = marja de solvabilitate minima pentru asigurarile de viata |
|
| corespunzatoare clasei de asigurari prevazute la pct. III.4 din|
|
| Normele Comisiei de Supraveghere a Asigurarilor nr. 3/2001 = R6|
|
|_____________________________________________________________________|________|
| i = rezervele tehnice nete aferente obligatiilor contractuale |
|
|_____________________________________________________________________|________|
| R6 = i x 0,04 |
|
|_____________________________________________________________________|________|
| Gradul de solvabilitate = X/Y |
|
|_____________________________________________________________________|________|
ANEXA 4
la norme
SITUATIA
privind evolutia si structura capitalului social
- mii lei -
______________________________________________________________________________
| Date informative | Soldul | Majorari | Reduceri | Soldul
|
| | initial | | | final
|
|_____________________________________|_________|__________|__________|________|
| Capital social subscris - total, | | | |
|
|_____________________________________|_________|__________|__________|________|
| din care: | | | |
|
|_____________________________________|_________|__________|__________|________|
| - in numerar | | | |
|
|_____________________________________|_________|__________|__________|________|
| - investitor strain - valoare | | | |
|
|_____________________________________|_________|__________|__________|________|
| - cota de participare (%) | | | |
|
|_____________________________________|_________|__________|__________|________|
| - in natura | | | |
|
|_____________________________________|_________|__________|__________|________|
| - investitor strain - valoare | | | |
|
|_____________________________________|_________|__________|__________|________|
| - cota de participare (%) | | | |
|
|_____________________________________|_________|__________|__________|________|
| Capital social varsat - total, | | | |
|
|_____________________________________|_________|__________|__________|________|
| din care: | | | |
|
|_____________________________________|_________|__________|__________|________|
| - in numerar | | | |
|
|_____________________________________|_________|__________|__________|________|
| - investitor strain - valoare | | | |
|
|_____________________________________|_________|__________|__________|________|
| - cota de participare (%) | | | |
|
|_____________________________________|_________|__________|__________|________|
| - in natura | | | |
|
|_____________________________________|_________|__________|__________|________|
| - investitor strain - valoare | | | |
|
|_____________________________________|_________|__________|__________|________|
| - cota de participare (%) | | | |
|
|_____________________________________|_________|__________|__________|________|
| Actionari semnificativi (defalcati | | | |
|
| pe fiecare persoana juridica sau | | | |
|
| fizica, dupa caz) - valoare | | | |
|
|_____________________________________|_________|__________|__________|________|
| - cota de participare (%) | | | |
|
|_____________________________________|_________|__________|__________|________|
ANEXA 5
la norme
INFORMATII
privind angajatii
______________________________________________________________________________
| | | Cu carte de munca | |
|
| |Total| pe perioada |Colaboratori|Pregatirea
|
| | |_________________________|
|profesionala|
| | |determinata|nedeterminata| |
|
|____________________|_____|___________|_____________|____________|____________|
| Numar de angajati | | | | |
|
|____________________|_____|___________|_____________|____________|____________|
| Fond de salarii - | | | | |
|
| total (mii lei) | | | | |
|
|____________________|_____|___________|_____________|____________|____________|
| Salariu maxim | | | | |
|
| (mii lei) | | x | x | x | x
|
|____________________|_____|___________|_____________|____________|____________|
| Salariu mediu | | | | |
|
| (mii lei) | | x | x | x | x |
|____________________|_____|___________|_____________|____________|____________|
| Alte drepturi de | | | | |
|
| personal (mii lei) | | | | |
|
|____________________|_____|___________|_____________|____________|____________|
ANEXA 6
la norme
RAPORTARE
privind virarea contributiei la Fondul de protejare a asiguratilor
- lei -
______________________________________________________________________________
|Luna|Total volum de| Fondul de | Suma |Penalitati|Documentul/data| Banca
|
| |prime brute de| protejare a |virata| | |platitoare|
| | asigurare la | asiguratilor| | | |
|
| |care se aplica| datorat | | | |
|
| | % | | | | | |
|____|______________|_____________|______|__________|_______________|__________|
| | | | | | |
|
|____|______________|_____________|______|__________|_______________|__________|
ANEXA 7
la norme
RAPORTARE
privind virarea taxei de functionare
- lei -
______________________________________________________________________________
|Luna|Total volum de| Taxa de | Suma |Penalitati| Documentul/data| Banca
|
| |prime brute de| functionare|virata| |
|platitoare|
| | asigurare/ | datorata | | | | |
| |comisioane la | | | | |
|
| |care se aplica| | | | |
|
| | % | | | | |
|
|____|______________|____________|______|__________|________________|__________|
| | | | | | |
|
|____|______________|____________|______|__________|________________|__________|
ANEXA 8
la norme
SITUATIE
privind disponibilitatile banesti
- lei -
______________________________________________________________________________
|Nr. |Denumirea societatii| Depozite| Termenul scadent| Cont |Total
societate|
|crt.| bancare | | la depozit | curent | bancara
|
|____|____________________|_________|_________________|________|_______________|
| | | | | |
|
|____|____________________|_________|_________________|________|_______________|
ANEXA 9
la norme
INFORMATII
privind litigiile societatilor de asigurare cu angajatii, asiguratii,
asiguratorii, reasiguratorii, brokerii si agentii de intermediere
______________________________________________________________________________
|Numar de | Valoarea | Natura | Procese in curs | Hotarari judecatoresti
|
|litigii |litigiului| litigiului| |definitive si
irevocabile|
| | |
|___________________|_________________________|
| | | | numarul | instanta| favorabile|
nefavorabile|
| | | |dosarului| | |
|
|_________|__________|___________|_________|_________|___________|_____________|
| | | | | | |
|
|_________|__________|___________|_________|_________|___________|_____________|
ANEXA 10
la norme
SITUATIA
privind denumirea asiguratorilor cu care colaboreaza brokerii de asigurare si
volumul primelor intermediate
- mii lei -
_________________________________________________________________________
|Nr. | Denumirea societatii | Valoarea | Comisioane incasate |
|crt.| | primelor intermediate | |
|____|______________________|_______________________|_____________________|
| | | | |
|____|______________________|_______________________|_____________________|
ANEXA 11
la norme
INFORMATII
privind litigiile brokerilor de asigurare cu angajatii, asiguratorii,
reasiguratorii, alti clienti
______________________________________________________________________________
|Numar de | Valoarea | Natura | Procese in curs | Hotarari judecatoresti
|
|litigii |litigiului| litigiului| |definitive si
irevocabile|
| | |
|___________________|_________________________|
| | | |numarul | instanta| favorabile|
nefavorabile|
| | | |dosarului| | |
|
|_________|__________|___________|_________|_________|___________|_____________|
| | | | | | |
|
|_________|__________|___________|_________|_________|___________|_____________|