433/2009 Sb.
DECREE
of 24 July 2003. November 2009
on the method of submission, form and terms of insurance and statements
reinsurance undertakings
359/2010: Sb.
424/2012: Sb.
The Czech National Bank sets according to § 136 paragraph. 1 (b). d), (e)), i), n)
r), s)) and paragraph 3 of Act No. 277/2009 Coll., on insurance, (hereinafter referred to
"the Insurance Act"), and in accordance with § 41 para. 4 of law No. 6/1993
Coll., on Česká národní banka, as amended by Act No. 57/2006 Coll.:
§ 1
The subject of the edit
This Decree regulates the
and the style of presentation, form) and the particulars of the statement of work and the amount of
technical provisions, including the period for which the report is to be
processed, and the time limits to which is to be submitted to the Czech National Bank,
(b)), the form and method of presentation of the proprieties of the statement about the song of the financial
the location, including the period for which this report has to be processed, and
the time limits to which is to be submitted to the Czech National Bank,
(c)), the form and style of presentation of the particulars of the statement of the solvency margin,
(d)) the way the submission of information in accordance with § 85 para. 2 (a). a) and b) of the Act
on insurance, Essentials, form, structure, terms, method and time limits
for the submission of interim reports on activity in accordance with § 85 para. 2 (a).
(c)), and other information in accordance with § 85 para. 3 of the law on insurance,
(e)), the form content, breakdown, terms and manner of presentation of information
necessary for the performance of supervision in the group,
f) range of information on the activities of the insurance undertaking or the reinsurance undertaking from a third State
from a third State on the territory of the Czech Republic submitted to the Czech national
the Bank, the method and time limits for their submission,
g) form, terms and manner of submitting information pursuant to § 31 para. 3
the law on the insurance industry and according to § 41 para. 4 of law No. 6/1993 Coll.
Česká národní banka, as amended by Act No. 57/2006 Coll.
h) conditions and organizational prerequisites for reporting or
the information referred to in § 136 paragraph. 1 (b). d), (e)), i), n), r), s) and)
the law on insurance,
I) scope, form and deadline for the submission of reports on the operation of the insurance
income pursuant to § 24 para. 1 of the law No. 426/2011 Coll., on pension
savings.
§ 2
Definition of terms
For the purposes of this Ordinance, means the
and structured set of data) a statement that you have a substantive and formal
binding,
(b)) the contact person the person or persons on behalf of domestic insurance undertakings
domestic reinsurance undertaking, insurance undertaking, reinsurance undertaking from a third State from the third
State or of an insurance undertaking of another Member State shall submit statements of the Czech
the National Bank,
c) security tag data in electronic form, that are
attached to the data message and which meet the following requirements:
1. are uniquely associated with indicating the person and allow you to
identification by means of the issued certificate,
2. have been created and appended to a data message by means of
creating security tags that indicate the person can keep it under
his sole control,
3. are the data message to which it is subject, attached to such
in a way, it is possible to detect any subsequent change of the data.
§ 3
Statements of the domestic insurance companies
(1) Domestic insurance undertaking shall draw up
and submit on a quarterly basis) within 30 calendar days after the end of
the reference of the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision",
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
3. POJ (CNB) 15-04, "the additional information to financial statements
Insurance/reinsurance undertakings "and
4. POJ (CNB) 70-04 "reports on the organizational structure and qualified
Insurance/reinsurance holdings ",
(b)) and submit on a quarterly basis within 45 calendar days after the end of
the reference of the calendar quarter to which they relate, these statements:
1. POJ (CNB) 32-04 "the selected indicators for the life insurance sector",
2. POJ (CNB) 33-04 "the selected indicators for non-life insurance industry
insurance ",
3. POJ (CNB) 34-04 "active reinsurance relating to life insurance policies",
4. POJ (CNB) 35-04 "active on non-life assurance
insurance ",
5. POJ (CNB) 43-04 "statement of insurance/reinsurance undertakings relating to operations within the
the group "and
6. POJ (CNB) 46-04 "statement of insurance/reinsurance undertakings on the mix of the financial
the location "
c) every 6 months and submitted within 60 calendar days after the end of the reference
calendar half-year, to which it relates, the statement ACKNOWLEDGED (CNB) 36-02
"Intermediation activities in the insurance company",
d) per year and be submitted within 15 calendar days of the date of preparation of the report
about the audit
1. POJ (CNB) 63-01 "statement of solvency for the insurance/reinsurance undertaking" and
2. POJ (CNB) 65-01 "statement for the calculation of the adjusted solvency margin for
Insurance/reinsurance undertaking ',
e) per year and be submitted within 45 calendar days after the end of the reference
the calendar year to which it relates, the statement ACKNOWLEDGED (CNB) 30-01 "the selected
indicators for the life insurance industry with respect to the length of the human
of life ".
(2) the Statements referred to in paragraph 1 shall include the data for the activities carried
branches of domestic insurance companies and for the activities carried on by the domestic
the insurance company based on the freedom to temporarily provide services.
(3) Domestic insurance company compiles semi-annually and shall submit within 90
calendar days after the end of the reference calendar half-year statement
POJ (CNB) 50-02 "the selected indicators Insurance/reinsurance cross-border
things to do ", for the work performed on the basis of the freedom to temporarily
to provide services in another Member State, and especially for the work
operated through a branch in another Member State, separately
for each individual Member State, where this activity operates.
(4) the Czech insurers ' Bureau (hereinafter "the Office") shall draw up
and submit on a quarterly basis) within 30 calendar days after the end of
the reference of the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision",
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
3. POJ (CNB) 15-04, "the additional information to financial statements
Insurance/reinsurance undertakings "and
4. POJ (CNB) 70-04 "reports on the organizational structure and qualified
Insurance/reinsurance holdings ",
(b)) and submit on a quarterly basis within 45 calendar days after the end of
the reference of the calendar quarter to which they relate, these statements:
1. POJ (CNB) 33-04 "the selected indicators for non-life insurance industry"
and
2. POJ (CNB) 46-04 "statement of insurance/reinsurance undertakings on the mix of the financial
the location "
c) every 6 months and submitted within 60 calendar days after the end of the reference
calendar half-year, to which they apply, these statements:
1. POJ (CNB) 36-02 "intermediation activities in the insurance company" and
2. POJ (CNB) 39-02 "ČKP-liability insurance for damage caused by
the operation of a vehicle ".
§ 4
Statements of the domestic reinsurance
(1) Domestic reinsurance undertaking shall draw up
and submit on a quarterly basis) within 30 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision",
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
3. POJ (CNB) 15-04, "the additional information to financial statements
Insurance/reinsurance undertakings "and
4. POJ (CNB) 70-04 "reports on the organizational structure and qualified
Insurance/reinsurance holdings ",
(b)) and submit on a quarterly basis within 45 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 43-04 "statement of insurance/reinsurance undertakings relating to operations within the
the group "and
2. POJ (CNB) 46-04 "statement of insurance/reinsurance undertakings on the mix of the financial
the location "
c) per year and be submitted within 15 calendar days of the date of preparation of the report
about the audit
1. POJ (CNB) 63-01 "statement of solvency for the insurance/reinsurance undertaking" and
2. POJ (CNB) 65-01 "statement for the calculation of the adjusted solvency margin for
Insurance/reinsurance undertaking ".
(2) the Statements referred to in paragraph 1 shall include the data for the activities carried
branches of domestic reinsurance undertakings and for the activities carried on by the domestic
reinsurance undertaking on the basis of the freedom to temporarily provide services.
(3) Domestic reinsurance undertaking shall draw up half-yearly basis and submits to 90
calendar days after the end of the reference calendar half-year statement
POJ (CNB) 50-02 "the selected indicators Insurance/reinsurance cross-border
things to do ", for the work performed on the basis of the freedom to temporarily
to provide services in another Member State, and especially for the work
operated through a branch in another Member State, separately
for each individual Member State, where this activity operates.
§ 5
Statements of the insurance undertaking from a third State
(1) an undertaking from a third State compiled for the activities performed by the
the territory of the Czech Republic through a branch
and submit on a quarterly basis) within 30 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision",
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
3. POJ (CNB) 15-04, "the additional information to financial statements
Insurance/reinsurance undertakings "and
4. POJ (CNB) 70-04 "reports on the organizational structure and qualified
Insurance/reinsurance holdings ",
(b)) and submit on a quarterly basis within 45 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 32-04 "the selected indicators for the life insurance sector",
2. POJ (CNB) 33-04 "the selected indicators for non-life insurance industry
insurance ",
3. POJ (CNB) 34-04 "active reinsurance relating to life insurance policies",
4. POJ (CNB) 35-04 "active on non-life assurance
insurance "and
5. POJ (CNB) 46-04 "statement of insurance/reinsurance undertakings on the mix of the financial
the location "
c) every 6 months and submitted within 60 calendar days after the end of the reference
calendar half-year, to which it relates, the statement ACKNOWLEDGED (CNB) 36-02
"Intermediation activities in the insurance company",
d) per year and be submitted within 15 calendar days of the date of preparation of the report
about the audit
1. POJ (CNB) 63-01 "statement of solvency for the insurance/reinsurance undertaking" and
2. POJ (CNB) 65-01 "statement for the calculation of the adjusted solvency margin for
Insurance/reinsurance undertaking ',
e) per year and be submitted within 45 calendar days after the end of the reference
the calendar year to which it relates, the statement ACKNOWLEDGED (CNB) 30-01 "the selected
indicators for the life insurance industry with respect to the length of the human
of life ".
(2) an insurance undertaking established in the Swiss Confederation, on the territory of the United
Republic operates in the form of branches of the insurance business under one
or more of the non-life insurance sector, it shall proceed in accordance with §
7.
§ 6
Statements of the reinsurance undertaking from a third State
(1) a reinsurance undertaking from a third State compiled for the activities performed by the
the territory of the Czech Republic through a branch
and submit on a quarterly basis) within 30 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision",
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
3. POJ (CNB) 15-04, "the additional information to financial statements
Insurance/reinsurance undertakings "and
4. POJ (CNB) 70-04 "reports on the organizational structure and qualified
Insurance/reinsurance holdings ",
(b)) and submit on a quarterly basis within 45 calendar days after the end of the calendar
of the quarter to which they relate, the statement ACKNOWLEDGED (CNB) 46-04 "Statement
Insurance/reinsurance undertakings on the mix of financial placements "
c) per year and be submitted within 15 calendar days of the date of preparation of the report
about the audit
1. POJ (CNB) 63-01 "statement of solvency for the insurance/reinsurance undertaking" and
2. POJ (CNB) 65-01 "statement for the calculation of the adjusted solvency margin for
Insurance/reinsurance undertaking ".
(2) a reinsurance undertaking covered by the agreement referred to in § 48 para. 3 of the law
on insurance, it shall proceed in accordance with paragraph 1 accordingly.
§ 7
Statements submitted to the insurance company from another Member State
An insurance undertaking of another Member State shall draw up an activity performed by the
on the territory of the Czech Republic on the basis of rights establish a branch
and submit on a quarterly basis) within 30 calendar days after the end of
the calendar quarter to which they relate, these statements:
1. POJ (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision" and
2. POJ (CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
(b)) and submit on a quarterly basis within 45 calendar days after the end of the quarter,
to which they apply, these statements:
1. POJ (CNB) 32-04 "the selected indicators for the life insurance industry" and
2. POJ (CNB) 33-04 "the selected indicators for non-life insurance industry
insurance ",
(c)) a year and delivered within 45 calendar days after the end of the reference
the calendar year to which it relates, the statement ACKNOWLEDGED (CNB) 30-01 "the selected
indicators for the life insurance industry with respect to the length of the human
of life ".
§ 8
Provisions common to the compilation of statements
(1) the content of the statements referred to in section 3 to 7 is listed in Appendix 1 to this
the Decree.
(2) a Domestic insurance company, domestic reinsurance from the third
the State reinsurance undertaking from a third State and the insurance company from another Member State
shall, in the compilation submitted statements commensurately with their
character in accordance with the laws and regulations governing accounting and
compilation of financial statements or with international accounting standards
modified by the law of the European Communities (hereinafter referred to as "the international accounting
standards ") ^ 1).
(3) Domestic insurance company, domestic reinsurance from the third
the State reinsurance undertaking from a third State and the insurance company from another Member State
assets and liabilities are valued according to the State of the build report.
§ 9
For more information from the Czech National Bank
(1) an insurance undertaking or a reinsurance undertaking Domestic domestic presents to the GOVERNMENT
(CNB) 70-04 "reports on the organizational structure and qualified holdings
Insurance/reinsurance undertaking "a graphical representation of the Czech National Bank
the group, which includes all controlled by and associated with the domestic
the insurance undertaking or of the reinsurance undertaking, domestic, all of its controlling entity and
all controlled or associated persons persons domestic
the insurance undertaking or of the reinsurance undertaking domestic. If the controlling person of domestic
the insurance undertaking or of the reinsurance undertaking shall be subject to surveillance in the domestic group or
supervision on a consolidated basis, or supplementary supervision of
financial conglomerate and post information about your group, graphics
representation may include controlled and only associated with domestic
the insurance undertaking or the reinsurance undertaking and all of its domestic controlling person.
(2) the information referred to in paragraph 1 shall be submitted annually, according to the State
to 1. January to 31. January of the calendar year in
electronic form to the address published by the Czech National Bank
Journal of the Czech National Bank or through a data box ^ 2)
The Czech National Bank. If there is a change in the structure of the Group shall submit to the
domestic insurance undertaking or a reinsurance undertaking domestic Czech National Bank new
a graphical representation of the structure of the group without undue delay after the
I learned about it.
(3) the Documents referred to in § 85 para. 2 (a). a) and b) of the law on
insurance national insurance company, the insurance company from a third State,
domestic reinsurance undertaking or the reinsurance undertaking from a third State submits to the United
the National Bank electronically in a format that will address
published in the journal of the Czech National Bank. If the size of data messages
does not allow sending this way, send it to the hard data on the medium
the address of the seat of the Czech National Bank.
(4) the statement of CONCEPTS (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of
supervision "domestic insurance company, the insurance company from a third State, national
a reinsurance undertaking or a reinsurance undertaking from a third State shall submit annually more
the information referred to in annex 2 of this order, including:
1. run-off analysis of the provision for claims for non-life insurance in
the term within 60 calendar days after the end of the reference period; run-off
analysis of the provision for claims for non-life insurance shall be submitted
only in the case of the operation of insurance under one or more of the
classes of insurance referred to in part B, points 3 to 18 of annex 1 to the
the Insurance Act,
2. data on the evolution of damages for the non-life insurance in the period to 60
calendar days after the end of the reference period; data on the development of
damages for non-life insurance shall be submitted only in the event of
the operation of insurance by one or more classes of insurance
referred to in part B, points 3 to 18 of Annex No. 1 to the law on
the insurance industry.
(5) to the statement by the SAME PROPORTION (CNB) 20-04 "profit and loss statement
Insurance/reinsurance undertakings "domestic insurance company, the insurance company from a third State,
domestic reinsurance undertaking or the reinsurance undertaking from a third State shall submit
For more information on a quarterly basis in accordance with Annex 2 of this order, a statement of the
profit and loss account according to the product groups, within 45 calendar
days after the end of the reference quarter.
(6) Domestic insurance company, the insurance company from a third State, national
a reinsurance undertaking or a reinsurance undertaking from a third State shall submit annually to the "Overview
reinsurance programme "referred to in annex 2 of this order by the deadline
on 31 March. Content is information on concluded reinsurance contracts
in force on the date of submission of this report.
(7) additional information to the reports referred to in paragraphs 4, 5 and 6 are the United
the National Bank submitted domestic insurance company, reinsurance company, domestic
an insurance undertaking or a reinsurance undertaking from a third State from a third State in
electronic form to the address of the Czech National Bank, as published in the
Journal of the Czech National Bank or through data
Inbox ^ 2), the Czech National Bank.
§ 10
Start and end of compilation and reporting
(1) a Domestic insurance company, domestic reinsurance from the third
State or third-country reinsurance undertaking shall draw up and submit statements and
further information under this order from the date of registration in the commercial
the register. An insurance undertaking of another Member State shall draw up and submit to the
statements in accordance with this Decree, the moment of opening the insurance or
reinsurance business in the territory of the Czech Republic.
(2) a Domestic insurance company, domestic reinsurance from the third
State or third-country reinsurance undertaking shall draw up and submit statements and
further information under this order to the date of acquisition of legal power
the Czech National Bank's decision to revoke the permit to operate
insurance or reinsurance activities. An undertaking from another Member
the State shall draw up and submit to the statements referred to in this order to the date of their
insurance or reinsurance business in the territory of the Czech Republic.
§ 11
The method and form of reporting
(1) the statements referred to in articles 3 to 7 shall be submitted to the Czech National Bank in
electronic form, in the form of data messages and in the structure and form of
data files that are available through the
and application) software of the Czech National Bank for the collection of data from non-banking
subjects (SDNS), which is available in a manner allowing remote
access,
(b)) the reporting entity's own software application that allows
electronic exchange of information (EDI/EDIFACT), or
(c)) the reporting entity's own application programs using
transmission of the statement of the Czech National Bank's Web services for data collection
(SDNS-WS).
(2) data messages sent through applications
referred to in paragraph 1 (b). and) and c) affix a reporting entity
recognized electronic signature ^ 3) contact person.
(3) data messages that are sent through the programmatic application referred to
in paragraph 1 (b). (b)) shall affix a reporting entity the security tag
based on a certificate issued by the Czech National Bank.
§ 12
Corrections and changes in the statements
(1) If, after the presentation of the Czech National Bank reports an error or
a change in the data after the deadline for the submission of the statement of
The Czech National Bank, will report to the modified data submitted to the United
the National Bank again without undue delay. If the correction affects the
data in other statements or statements of other time periods, repairs
domestic insurance company, the insurance company from a third State, the domestic reinsurance undertaking,
reinsurance undertaking from a third State, an undertaking from another Member State whether or not
all of these follow-up reports.
(2) if the statement drawn up to the last day of the calendar year
to change the reporting data based on verification of annual accounts
the Auditor, will be submitted to the statement again with corrected data, at the latest,
within 15 days after the audit of the financial statements. If the patch will affect data in another
the statement or statements to other time periods, will be submitted to the
statement of the newly revised data, including all of the other related reports,
including the name and identification number of the person the provider certification
the service, which issued it.
(3) the corrected reports are submitted within the time limit referred to in paragraphs 1 and 2
The Czech National Bank in the manner prescribed in section 11, together with information on the
content and for repair.
section 13 of the
Ensure the organisational prerequisites for passing data statements
(1) if the statements are compiled and forwarded to the Czech National Bank
by using the software referred to in § 11 (1) 1 (b). and) or (c)),
determines domestic insurance company, the insurance company from a third State, national
a reinsurance undertaking, a reinsurance undertaking or an insurance undertaking from a third State from another
Member State at least 2 contact person and the Czech National Bank to these
Parties shall communicate to the
and) the name or names, first and last name,
(b) the address of the workplace), telephone number, fax number and address
email this person,
(c) determining the role of this) of the person in the program application SDNS.
(2) the insurance or reinsurance undertaking referred to in paragraph 1 shall communicate to the Czech national
the bank number of the qualified certificate issued by an accredited
the provider of certification services, on which it is based is guaranteed
electronic signature used contact person according to § 11 para. 2.
(3) the insurance or reinsurance undertaking referred to in paragraph 1, without undue
shall immediately inform the Czech National Bank about changes to the data referred to in
paragraphs 1 and 2.
(4) if the statements are made and transmitted using the Czech National Bank
the programming of the application referred to in section 11 (1) 1 (b). (b)), the Czech national
the Bank shall issue on request a certificate for creating security
mark referred to in section 11 (1) 3.
§ 14
Transitional provision
In the case of the use of the software applications listed in § 11 (1) 1 (b). and)
can be used until 31 December 2004. December 2010 data, annotate, digitally signed messages
based on a certificate issued by the Czech National Bank.
§ 15
The effectiveness of the
This Decree shall enter into force on 1 January 2000. January 1, 2010.
Governor:
doc. Ing. Tůma, CSc. v. r.
Annex 1
The basic content of the statements provided by via application programs
for data collection
Report: GOVERNMENT (CNB) 10-04
Name: balance sheet Insurance/reinsurance undertakings for the purposes of supervision
Content:
The statement ACKNOWLEDGED (CNB) 10-04 "balance sheet of the insurance/reinsurance undertakings for the purposes of supervision"
contains information on the follow-up to the special legislation governing the
accounting. It consists of two data areas-balance sheet assets, and
balance sheet liabilities.
Part 1 balance sheet assets
Data area: ROPO10_11
Name: balance sheet assets
Content:
In the balance sheet assets are organized and other assets
assets. The value of individual items of assets on the last day of the reference
quarter shall be presented in gross value of uncompensated appeal
items and accumulated depreciation, in net value compensated by adjustments and
accumulated depreciation and value adjustments shall be shown separately and
accumulated depreciation.
The data area contains the total assets and receivables for
the subscribed capital, information on long-term intangible assets in the
breakdown on formation expenses and goodwill, on the financial position
(investment) in terms of land and buildings, investments in
business groups, which are further subdivided into shares in subsidiaries
persons, debt securities issued by, and loans to these controlled entities
persons with substantial influence shares, debt securities issued by
entities in which the entity has a significant effect. In the other
financial investments are reported data on stocks and other securities
papers with variable income, other shares, debt securities
papers in the breakdown of securities at fair value through
cost and revenue accounts, bonds of OECD member countries held-to-
maturity securities held-to-maturity financial
the location of investment associations, other loans, deposits in
financial institutions and other financial location. The last item
financial placements (investments) are deposits in active reinsurance.
Furthermore, the data area contains information about the financial position of the
insurance, if investment risk policyholder, debtors in
breakdown of receivables from direct insurance operations, accounts receivable from operations
reinsurance and other receivables. In the next section the other assets shall be
information about fixed assets, other than land and buildings,
stocks, cash in accounts with financial institutions and cash on
cash and other assets. In the temporary asset accounts are given
details of the accrued interest and rent, the deferred acquisition costs
the insurance contract and other temporary asset accounts.
Part 2 balance sheet liabilities
Data area: ROPO10_21
Name: balance sheet liabilities
Content:
In the balance sheet liabilities are arranged commitment appropriations and other
liabilities. Values for each of the technical provisions are given in
the gross amount before their reduction of reinsurers ' share in the net
net of reinsurers ' share of and are separately listed values
the share of reinsurers.
The data area contains the total liabilities and equity section
details of the share capital (including changes in share capital),
own shares or own provisional sheets, custom
business interests, further details of the issue ', reserve on a new
Awards, other capital funds, reserves and other
funds from the profit, not distributed profit or loss of the past outstanding
of the accounting period and the profit or loss for the current period. Data
the area also contains the information about the child and liabilities technical
reserves in the provision for unearned premiums relating to the
insurance and non-life insurance sector, the reserve
in life insurance, the provision for claims related
of insurance and non-life insurance sector,
premiums and discounts relating to insurance industry and
non-life insurance, an equalization reserve provision to meet commitments
from the used technical interest rates and other quantitative parameters, or
changes in mortality rates, reserve insurance premiums non-life insurance
relating to insurance and non-life insurance sector,
provision to meet the obligations of liability for commitments of the Czech Office
insurers (hereinafter referred to as "the Office") and a reserve relating to the
insurance and non-life insurance industry. Data area
It also contains the technical reserves of life insurance, if the holder of
the investment risk of the policyholder, the provision for other risks and losses, in
breakdown on a reserve for pensions and similar obligations, provision for tax and
other provisions. It also contains data on deposits if passive
ensure creditors broken down on the liabilities from direct insurance operations,
liabilities from reinsurance operations, loans guaranteed by the bond, obligations towards the
financial institutions, other liabilities and guarantee fund Office. In
part of the temporary liability accounts includes accrued expenses and revenues
the next period, and other temporary liability accounts.
Report: GOVERNMENT (CNB) 20-04
Name: profit and loss account Insurance/reinsurance undertakings
Content:
The statement ACKNOWLEDGED the Czech 20-04 "profit and loss account Insurance/reinsurance undertakings"
contains information on the follow-up to the special legislation governing the
accounting. In the statement are organized and cost and revenue items
the profit or loss.
Part 1 technical accounts
Data area: VYPO20_11
Title: non-life insurance technical account
Content:
The data area contains data about the balance of the technical account for non-life
insurance and benefits and costs in terms of premiums earned
net of reinsurance (broken down to gross premiums net of
provision and change of State provision for unearned premiums net of
ensure), income from financial placements from the non-technical
account other technical income, net of reinsurance, the cost of
insurance claims, including changing the status of the technical reserves net of
ensure the changes in other technical provisions, net of
ensure the (broken down to the cost of the claims net of
provide and change the status of the reserve for outstanding claims net of
ensure), bonuses and rebates, net of reinsurance net amount
operating costs (including the cost of the insurance contract,
change the status of deferred acquisition costs, administrative overhead and
Commission from reinsurers and shares of the profits), other technical
costs net of reinsurance and the change in equalization provision.
Data area: VYPO20_12
Name: the life-assurance technical account
Content:
The data area contains data about the balance of the technical account for life
insurance and costs and benefits in terms of premiums earned
net of reinsurance (broken down to gross premiums net of
provision and change of State provision for unearned premiums net of
ensure), income from financial placements (including income from shares,
income from other investments, changes in the value of the financial
location-revenue and proceeds from the realisation of financial placements), additions
the values of financial investments other technical income, net of
ensure the cost of insurance claims, including changes to the State technical
reserve net of reinsurance (further broken down to the cost of the insurance
net of reinsurance and the change in the provision for outstanding claims
net of reinsurance), changes in other technical provisions
net of reinsurance (containing the status change premium provisions
life insurance and change in other technical provisions (excluding
life insurance reserves), bonuses and rebates, net of reinsurance
net amount of operating costs (including the cost of
change the status of the insurance contract, reserves of deferred acquisition
costs, administrative overhead and a Commission from reinsurers and shares of profits)
the cost of the financial investments (the broken down on administration costs
financial investments, including interest, the change in value of financial placements-
costs the costs associated with the realisation of financial placements), disposals
value of financial placements, other technical expenses net of
provision and transfer of income from financial placements to the non-technical account.
Part 2 of the non-technical account
Data area: VYPO20_21
Name: non-technical account
Content:
The data area contains data about the structure of the profit or loss for the financial
period, i.e.. profit or loss on ordinary activities after taxation (containing
result technical account non-life insurance, the result of the technical
account for life insurance and income from financial placements that are
broken down into income from shares, income from other investments,
changes in the value of financial placements-revenue and income from realization of
financial investments). Furthermore, income from financial placements
technical account for life insurance, investments,
which are broken down to the administration costs of financial placements, including
of interest, the change in value of financial investments-costs and costs associated with the
the realisation of financial placements. Furthermore, the transfer of income from investments
to the technical account for non-life insurance, other income, other
costs and income tax from ordinary activities extraordinary profit or loss
(arranged on extraordinary income and extraordinary charges), the income tax on
extraordinary income and other taxes not included in the previous
entries.
Report: GOVERNMENT (CNB) 15-04
Title: Additional information to financial statements Insurance/reinsurance undertakings
Content:
Report on supplementary information to the financial statements
Insurance/reinsurance undertaking consists of seven data areas-assets-
other accounts receivable, liabilities-other capital funds and other
commitments, the life-assurance technical account-profit (loss) from
financial placements, non-technical account-profit (loss) from financial
the location of the dividends paid to the shareholders, domestic insurance undertaking or
reinsurance undertakings and dividends received from subsidiaries and associated companies
domestic insurance or reinsurance undertakings and administrative overhead.
Part 1 of the other receivables
Data area: DOPO15_11
Name: assets-other accounts receivable
Content:
The data area contains the assets-other accounts receivable other
the claim, which is further divided into the claims of social
Security and health insurance and deferred tax assets.
The value of individual items are reported in gross value
uncompensated of adjustments and accumulated depreciation, the net value of the
compensated by adjustments and accumulated depreciation and separately indicate
value adjustments and accumulated depreciation.
Part 2 other capital funds
Data area: DOPO15_21
Name: Liabilities-other capital funds and other liabilities
Content:
Data area Liabilities-other capital funds and other liabilities
refers to other capital funds, disaggregated on the valuation differences from the
the fair value reserve in the further disintegration of the valuation differences from the
fair value-financial investments in business
groups, land and buildings, objects and works of art, cultural
the value of debt securities held-to-maturity and other. In this
the data area are also reported other liabilities in terms of tax
Payables and Payables to social security and a deferred tax liability.
The values of all these items are carried at net value.
Part 3 of the profit/loss from financial investments-life insurance
Data area: DOPO15_31
Name: the life-assurance technical account-profit (loss) from investments
Content:
Data area the life-assurance technical account-profit (loss) from
investments includes realized gain (loss) from financial
the location of the summary and further broken down to the realized gain (loss) from
financial placements where the investment risk is borne by the policyholders
(separately for shares, units of collective investments, bonds,
term deposits, real estate and other), and realized gain (loss)
from other financial placements (separately for shares, units
collective investments, bonds, term deposits, real estate,
objects and works of art of cultural value, derivatives, loans and borrowings, and
the other). In addition, this data area is showing a profit (loss) from
fair value of financial investments total breakdown
profit (loss) on revaluation to fair value of financial investments,
If the investment risk is borne by the policyholders (separately for shares,
the units of collective investments, bonds, real estate, and others).
Additionally, this data area contains the item profit (loss) on revaluation of the
the fair value of other investments (separately for shares,
the units of collective investments, bonds, property, objects and
works of art, cultural values of hedging derivatives, and others). Data
the area also contains the difference between the use and creation of provisions
for bonds, the accrued value's award-winning.
Part 4 profit/loss from financial investments
Data area: DOPO15_41
Name: non-technical account-profit (loss) from investments
Content:
The data area of the non-technical account-profit (loss) from investments
contains the realized gain (loss) from investments in total and profit
(loss) on revaluation to fair value of financial placements in total.
Both items are further broken down into shares in controlled people and shares with
Associates, shares, units of collective investments, bonds,
real estate, objects and works of art of cultural value, hedge
derivatives and others. In the realized gain (loss) from financial
the location of the total are in addition to the subheading of term deposits, loans and
of the loan. The data area contains an entry on the difference between using and
creation of provisions for bonds accrued's award-winning value.
Part of the Dividends received and paid out 5
Data area: DOPO15_51
Name: dividends paid to the shareholders of domestic insurance/reinsurance undertakings
Content:
In the data area of the dividends paid to the shareholders of domestic insurance companies
or reinsurance undertakings are tracked for payment of dividends approved in
reporting period (untaxed) and dividends paid in the reporting
period (after tax) in accordance with the codes of individual countries.
Data area: DOPO15_52
Name: Dividends received from subsidiaries and Associates domestic insurance/reinsurance undertakings
Content:
In the data area of the Dividends received from subsidiaries and associates
by domestic insurance or reinsurance undertakings are tracked
dividends approved for payment in the reporting period (for untaxed) and
dividends paid in the reporting period (after tax) of the codes
of individual countries.
Part 6 financial indicators
Data area: DOPO15_61
Title: administrative expenses
Content:
The data area contains the entry of administrative overhead, which is discussed in more detail
divided into staff costs in the next breakdown on wages and salaries-
without other personnel costs and other personal expenses. Then there are the
listed under insurance contract renewal Commissions, the depreciation of fixed
tangible property that is not in the financial position and the rest of entry
administrative overhead.
Report: GOVERNMENT (CNB) 30-01
Name: selected indicators for the life insurance industry with respect to the length of human life
Content:
The statement ACKNOWLEDGED (CNB) 30-01 "selected indicators for the environmental sector
insurance relating to the length of human life "contains data on
the number of contracts and selected financial indicators according to the life insurance
part A, point IX of Annex No. 1 to Act No. 277/2009 Coll.
the insurance industry, in the distribution by type of income. Each of the types of pensions
are referred to in § 18 para. 1 of the law on pension savings.
Part 1 selected indicators
Data area: DOPO30_11
Name:
Selected indicators of the sector of life insurance with respect to the length of the
of human life
Content:
The data area contains a number of contracts, the number of newly concluded contracts,
gross premiums written gross premiums written, net of reinsurance
ensure the gross amount of claims costs, the reinsurers ' share
on the cost of insurance claims and acquisition costs
of the Treaty. Other items are gross technical provisions, net
the amount of the technical provisions, income from the placement of the technical provisions, and
unused part of the premium as a result of a more favourable course of
insurance pension. All data are tracked by type
pensions referred to in § 18 para. 1 of the law on pension savings.
Report: GOVERNMENT (CNB) 32-04
Name: selected indicators for the life insurance industry
Content:
The statement ACKNOWLEDGED the Czech 32-04 "selected indicators for the sectors of life
insurance "contains data relating to the number of contracts and claims
life insurance and selected financial indicators of the
insurance. Individual life insurance industry are the annex No. 1
the law on the insurance industry.
Part 1 Natural indicators
Data area: DOPO32_11
Name: number of contracts and claims of life insurance
Content:
Data area the number of contracts and claims of life insurance
contains items relating to the total number of contracts and the number of newly
contracts entered into. Data area also contains the number of the reported
claims, the number of pending claims and the number of
claims backlog within 3 months. All the data
are tracked by life insurance sectors.
Part 2 financial indicators
Data area: DOPO32_21
Name: selected financial indicators of life insurance
Content:
The data area contains the selected financial indicators for insurance industry
life insurance and contains gross premiums written, of which
separately, the gross premiums paid in a lump sum, and the newly
contracts, gross premiums written, net of reinsurance and
the gross premiums written, net of reinsurance, in one lump sum paid.
Other items are the gross amount of claims costs,
separately, the cost of claims for prematurely terminated contracts
the cost of the reinsurers ' share of claims, acquisition
the cost of the insurance contract, separately the cost of commissions
intermediaries, on changing the status of deferred acquisition
costs and the total amount of technical provisions in the gross and net amount.
All data are tracked by individual sectors of the
insurance.
Report: GOVERNMENT (CNB) 33-04
Name: selected indicators for non-life insurance industry
Content:
The statement ACKNOWLEDGED (CNB) 33-04 "selected indicators for non-life insurance industry
insurance "contains data relating to the number of contracts and claims
non-life insurance, non-life, and selected financial indicators
insurance.
Non-life insurance sector are the annex No. 1 of the law on
the insurance industry.
Part 1 Natural indicators
Data area: DOPO33_11
Name: number of insured events and non-life insurance
Content:
The data area contains the total number of contracts and the number of newly concluded
of the treaties. Data area also contains a number of reported insurance
the event, the number of pending claims and the number of insurance
outstanding event within 3 months. All figures are
tracked by individual non-life insurance sectors.
Part 2 financial indicators
Data area: DOPO33_21
Name: selected financial indicators of non-life insurance
Content:
The data area contains the selected financial indicators for insurance industry
non-life insurance and contains gross premiums written, of which
separately, gross premiums written for the newly concluded contracts,
gross premiums written, net of reinsurance. Other items are
the gross amount of claims costs, the cost of claims incurred,
reinsurers ' share, acquisition costs on insurance contracts,
separately the cost of commissions to intermediaries on a state change
deferred acquisition costs and the total amount of technical
reserves in the gross and net amount. All data are tracked after
individual non-life insurance sectors.
Report: GOVERNMENT (CNB) 34-04
Name: Active hedging relating to life insurance
Content:
The SAME PROPORTION (CNB) statement 34-04 "active to ensure environmental
insurance "contains data about the number of active contracts ensure relating
life insurance and selected financial indicators of the
insurance. Individual life insurance industry are the annex No. 1
the law on the insurance industry.
Part 1 Natural indicators
Data area: DOPO34_11
Name: number of active reinsurance contracts relating to life insurance
Content:
The data area contains the total number of reinsurance contracts and the number of
the newly concluded contracts of reinsurance. The number of significant reinsurance contracts is
reported by State as of the last calendar day of the reference period,
the number of newly concluded reinsurance contracts is recognised from the beginning to the end
the reference period. These data are tracked by individual sectors
life insurance, with the fact that both items are captured separately
data on the number of contracts to ensure obligatorního.
Part 2 financial indicators
Data area: DOPO34_21
Name: selected financial indicator active hedging relating to life insurance
Content:
The data area contains the selected financial indicators of active reinsurance
concerning life insurance, i.e.. the gross and net amount of prescribed
premiums, gross and net premiums of travel
contracts obligatorního to ensure the cost of insurance claims
active reinsurance, reinsurers ' share of the costs of insurance claims
Active to ensure the cost of reinsurance contracts,
the cost of commissions to intermediaries, the accrued status change
the unit costs of active reinsurance, administrative overhead, commissions from
reinsurers and shares in the profits of the active reinsurance and the gross amount of
technical provisions in the gross and net amount. These data are tracked
the different sectors of life insurance.
Report: GOVERNMENT (CNB) 35-04
Name: Active hedging relating to non-life insurance
Content:
The statement ACKNOWLEDGED (CNB) 35-04 "active on non-life assurance
insurance "contains data about the number of active contracts, reinsurance and selected
financial indicators of non-life insurance. Sector-specific
non-life insurance are the annex No. 1 of the law on the insurance industry.
Part 1 Natural indicators
Data area: DOPO35_11
Name: number of active reinsurance relating to non-life
insurance
Content:
The data area contains the total number of reinsurance contracts, of which the number of
the newly concluded reinsurance contracts, with the result that both items are
captured data on the number of contracts especially obligatorního collateral. The number of
the applicable reinsurance contracts is reported from the State to the last
calendar day of the reference period, the number of newly concluded reinsurance
contracts is recognised from the beginning to the end of the reference period. These data
are tracked by individual non-life insurance sectors.
Part 2 financial indicators
Data area: DOPO35_21
Name: selected financial indicator active hedging relating to non-life insurance
Content:
The data area contains the selected financial indicators of active reinsurance
concerning non-life insurance, i.e.. NET and gross amount
the prescribed premiums, gross and net travel
premiums from contracts obligatorního to ensure the cost of the insurance
performance, the reinsurers ' share of the cost of claims, acquisition
the cost of reinsurance contracts, of which the cost of commissions
intermediaries, changing the status of deferred acquisition
costs, administrative overhead, commissions from reinsurers and shares in the profits
active reinsurance and the gross amount of the technical provisions in the gross and net
the amount of. These data are monitored after each sector of non-life
insurance.
Report: GOVERNMENT (CNB) 36-02
Name: intermediation for insurance company
Content:
The statement ACKNOWLEDGED the Czech Republic 36-02 "intermediation activities in the insurance company"
provides an overview of the 30 largest providers, according to the above
mediated by gross premiums and the basic information about these
providers, including contacts. The statement also contains a summary
basic information about the intermediary activities.
Part 1 the individual data
Data area: DOPO36_11
Title: the most significant providers of the insurance undertaking
Content:
The data area contains data on gross premiums earned
the intermediary costs, commissions and
commissions paid to intermediaries for 30-those largest
insurance providers. Further statement contains the subject name, date
the birth of the citizen or COMPANY REGISTRATION NUMBER, address and legal form of each village
provider.
Part 2 summary information
Data area: DOPO36_31
Title: basic information about the activities of intermediaries
Content:
The data area contains data about the number of bodies, gross written
insurance, the cost of commissions paid to the provider, and
commissions for total insurance company and provider of it for their own
network and an external distribution network, and for banks and other insurance companies.
It also contains the following information for all insurance providers
the insurance company.
Report: GOVERNMENT (CNB) 39-02
Name: ČKP-liability insurance for damage caused by operation of the vehicle
Content:
The statement ACKNOWLEDGED (CNB) 39-02 "ČKP-liability insurance for damage caused by
the operation of a vehicle "provides an overview of the indicators relating to insurance
liability for damage caused by operation of the vehicle for the Office.
Part 1 of the technical reserve ČKP
Data area: DOPO39_11
Title: technical reserves ČKP
Content:
The data area contains the net and gross amount of the technical provisions
regarding liability insurance for damage from the operation of the vehicle under
The Office. Contains the total amount of technical provisions the technical ČKP
provision for claims from the guarantee fund in the breakdown on a reserve for
damages incurred and reported in the period before the balance sheet date, but in this
period ("RBNS") and a reserve for losses in the period prior to the
incurred by the balance sheet date, but in this period of undeclared (IBNR),
the technical provision for claims of legal insurance within the meaning of
section 29 of Act No. 168/1999 Coll., on liability insurance
vehicles, as amended by later regulations (hereinafter referred to as the statutory insurance)
breakdown on a reserve for damages incurred and reported in the period prior to the balance sheet
on the day, but in this period ("RBNS") and a reserve for damages in
the period prior to the balance sheet date resulting from, but in this period of undeclared
(IBNR) and a technical reserve.
Part 2 of the income and expense ČKP
Data area: DOPO39_21
Title: income and expense ČKP
Content:
The data area contains data on gross premiums of
frontier insurance, insurance claims costs in total for the Office,
the costs of outstanding claims from the guarantee fund (at no cost to
settlement of claims) in the costs of insurance claims for damage
to health or death caused by an unidentified vehicle operation,
which corresponds to the unknown person, the cost of insurance claims for damage
caused by operation of the vehicle, for which he is responsible a person without insurance
responsibility, the costs of insurance claims for damage caused by the operation of the
the vehicle, which corresponds to the person whose liability for this damage is
insured with an insurer that-due to their bankruptcy cannot pay the
This damage, the cost of insurance claims for damage caused by the operation of the
a foreign vehicle, for which corresponds to the person whose responsibility for the
This damage is insured by the frontier insurance, the cost of the insurance
for damage caused by operation of a foreign vehicle, whose driver
does not arise in the operation of the vehicle in the territory of the United States an obligation to
close the frontier insurance, the cost of claims-replacement
fulfillment and settlement of claims costs separately from the guarantee fund. Further
the data area contains information on the costs of outstanding claims from
legal insurance total (in terms of the cost of claims without
the cost of the settlement of claims and the costs of the settlement of claims by the statutory
insurance) administrative overhead offices, revenue from investments
Offices, other revenues relating to liability insurance
damage caused by operation of the vehicle for the Office and other costs
regarding liability insurance for damage caused by operation
vehicles for the Office.
Part 3 Counts of insurance and item of the event can be serviced Offices
Data area: DOPO39_31
Name: Number of insurance and item of the event can be serviced Offices
Content:
The data area contains data about the number of incidents relating to item
liability insurance for damage caused by operation of the vehicle reported
in the reference period in Office, the number of claims involving
the insurance of liability for damage caused by operation of the vehicle
reported in the reference period in Office, the number of claims
completed in the reference period in Office, the number of claims
actually paid in total for the Office, the number of claims in the
the reference period for reported and handled in the Office, the number of
claims without compensation for the Office and the number of claims
No refunds due to the limitation of claims for Office.
Part 4 additional information Office
Data area: DOPO39_41
Name: additional Office information
Content:
The data area contains data about the amount of the guarantee fund of the Office, the gross
the amount of the technical provisions to meet the obligations of the liability for the obligations of the Office
for member insurance companies Office on damage from the guarantee fund, the gross
the amount of the technical provisions to meet the obligations of the liability for the obligations of the Office
for member insurance companies Office on legal damages from insurance and
the average amount of damage on your insurance.
Report: GOVERNMENT (CNB) 43-04
Name: statement of insurance/reinsurance undertakings relating to operations within the Group
Content:
The statement ACKNOWLEDGED (CNB) 43-04 "statement of insurance/reinsurance undertakings relating to operations within the
the group "provides an overview of operations within the group, and is presented to the
insurance or reinsurance undertakings, which are in the mode of supervision of the
groups, under the law on insurance. In the statement, to be given all
major operations during the reporting period, the value of which exceeds 5%
the share capital of insurance or reinsurance undertakings or the 5 largest
operations.
Part 1 is provided and received loans
Data area: DOPO43_11
Title: overview of loans Insurance/reinsurance undertaking
Content:
The data area contains the list of loans provided by an insurance undertaking or
by the reinsurance undertaking to members of the group.
For each of these credits is the identification number of the debtor
(Infrared or NOTHING), the name and State of residence of the debtor, the currency in which the loan was
granted, the date of the loan, the loan repayment date, the amount of
the provided credit in CZK and current loan amount in CZK.
Data area: DOPO43_12
Title: overview of the loans received by the insurance company/reinsurance undertaking
Content:
The data area contains a list of the loans received by the insurance company or
reinsurance undertaking from the members of the group. For individual loans with lists
creditor identification number (IČ or NOTHING), the name and State of residence
the lender, the currency in which the loan was received, the date of receipt of the loan date
the loan repayment, the amount of the received credit in CZK and the present above accepted
credit in CZK.
Part 2 is provided and accepted guarantees
Data area: DOPO43_21
Title: overview of the guarantees provided by the insurance company/reinsurance undertaking
Content:
The data area contains a list of the guarantees provided by an insurance undertaking or
by the reinsurance undertaking to members of the group.
For the individual guarantees provided with the identification number of the body
(Infrared or NOTHING), which was warranted, the name and State of residence
entity, the nature of the guarantee, the currency in which the guarantee is granted,
the date of the granting of the guarantee, the expiry date of the guarantee and the amount of the
guarantees provided in CZK.
Data area: DOPO43_22
Title: Overview of the guarantees received by the insurance company/reinsurance undertaking
Content:
The data area contains a list of the guarantees received by the insurance company or
reinsurance undertaking from the members of the group. For individual guarantees received States
entity identification number (IČ or NOTHING), from whom the warranty
received, the name and State of residence of the entity, the nature of the guarantee, the currency in which
the guarantee was taken, the date of receipt of the warranty expiration date
warranties and guarantees in the amount received.
Part 3 Other reports
Data area: DOPO43_33
Title: overview of the cost-sharing agreements and other services provided
Content:
The data area contains an overview of the cost-sharing agreements and other
provided by the services. For each item, the identification
the number of the entity (COMPANY ID or ANYTHING) that an agreement on cost-sharing and other
services provided to closed, the name and State of residence of the entity description
activity or subject matter of the agreement on the sharing of costs, the currency in which the
cost-sharing agreement concluded and the amount of shared costs in CZK.
Data area: DOPO43_34
Title: Overview of passive hedging
Content:
The data area contains the list of all contracts to ensure that the passive
ensure the individual risk. For individual reinsurance contracts shall state the
entity identification number (IČ or ANYTHING) which was outstanding
the contract, the name and State of residence of the entity, the type of collateral, industry
the insurance, which will ensure the concerns, the currency in which the reinsurance
contract, the beginning and end of validity of the reinsurance contract, custom
the debit of the insurer in the amount of CZK ceded premiums and the amount of the secured
risks in CZK.
Data area: DOPO43_35
Title: overview of other commercial activities with an impact on the solvency of the insurance company/reinsurance undertakings
Content:
The data area contains a list of other major business
activities, which were in the period effect on the solvency
insurance or reinsurance undertakings. For each of the other business
the activities of the identification number (ID or ANYTHING), the name and State of residence
body to which the business subject, description of the business
the activity, the currency in which the business was carried out and an estimate of the amount of the
the impact of this activity on solvency in €.
Part 4 Deals with derivatives and securities
Data area: DOPO43_41
Name: Trades in derivatives and other off-balance sheet transactions
Content:
The data area contains a list of trades and other
off-balance sheet transactions with the individuals in the group. For each item
is the identification number (ID or ANYTHING), the name and State of residence
body to which the trade or transactions applies, the currency in which the
trade or transactions carried out in the agreed currency and amount in Eur and
a brief description of the operation.
Data area: DOPO43_42
Name: securities transactions and other assets
Content:
The data area contains the list of securities and other assets
within the group.
For each of the stores is the identification number (ID or ANYTHING)
body to which the business relates its name, State of residence, currency,
in which trade was made, the amount in the agreed currency and in Eur, the name and
ISIN of the assets and a brief description of the operation.
Part 5 of the operation with the outcome and as a result the capital connection to another
the person in the Group
Data area: DOPO43_51
Title: Operations with the result of capital link with another person of the Group
Content:
The data area contains all the operations carried out in the quarter,
the effect of which is to link with another person in the group, with an indication of
the name, country of origin and the identification number (ID or ANYTHING),
the currency in which the operation is conducted, the amounts in the agreed currency and in Eur and
a brief description of the operation.
Data area: DOPO43_52
Title: Operations as a result of capital link with another person of the Group
Content:
The data area contains all the operations carried out in a given quarter, in
as a result of capital link with another person of the group, indicating the
the name, country of origin and the identification number (ID or ANYTHING),
the currency in which the operation is conducted, the amounts in the agreed currency and in Eur and
a brief description of the operation.
Part 6 additional data to the balance sheet of the insurance undertaking/undertakings should for the purposes of
supervision
Data area: DOPO43_61
Name: selected assets
Content:
The data area contains various items of financial investments in persons
within the group, broken down by shares and other securities with variable
income, equity, debt securities, investments in
investment associations, other loans, deposits with financial
institutions and other financial investments. It also contains the borrowers in the item
breakdown of receivables from direct insurance operations, accounts receivable from operations
reinsurance and other receivables, and any breakdown is only
the Group of. The value of individual items are entered in the value of the
uncompensated of adjustments and accumulated depreciation, in the value of the compensated
adjustments and accumulated depreciation and separately mention values
adjustments and accumulated depreciation.
Data area: DOPO43_62
Name: Liabilities-lenders
Content:
The data area contains the item creditors broken down on commitments from operations
direct insurance Payables from reinsurance operations, commitments to the financial
institutions and other liabilities, and any breakdown is only
the Group of.
Report: GOVERNMENT (CNB) 46-04
Name: statement of insurance/reinsurance undertakings on the mix of investments
Content:
The statement ACKNOWLEDGED (CNB) 46-04 "statement of insurance/reinsurance undertakings about the song
financial investments "contains a detailed overview of the financial position
insurance or reinsurance undertakings. Some of the assets. given a flag
belonging to a particular group, i.e.. that all assets as
belonging to the same group are called the same symptom.
Part 1 financial investments 1
Data area: DOPO46_41
Name: debt securities
Content:
The data area contains an overview of the debt securities, differentiated
According to the type of financial placements under the provisions of section 70 of the Act on
the insurance industry. Furthermore, it is given to each asset and the name security ISIN
paper, identification number (IČ or ANYTHING) and the name of the entity, the State of residence
the issuer, the currency in which the debt securities issued, the contracting period
due date, the due date, interest rate, affiliation to a group,
accounting classification of portfolios of financial assets, subordination or pledge
financial placements, number of units, the nominal value of total,
total unit cost, total book value, book value of assets
used to cover reserves non-life insurance, the book value of assets
used to cover the reserves of life insurance without investment
life insurance and the book value of the assets used to cover the
life insurance reserves concerning the length of human life, the accounting
the value of the assets used to cover investment life reserves
insurance, the book value of assets used to cover the hedge reserve
non-life insurance, the book value of assets used to cover the
hedging reserves in life insurance and accounting value of assets
unused to cover the technical provisions.
Data area: DOPO46_42
Name: equity securities
Content:
The data area contains an overview of equity securities, differentiated
According to the type of financial placements under the provisions of section 70 of the Act on
the insurance industry. Each asset is given, the identification number ISIN
(Infrared or NOTHING), the name and State of residence of the issuer, the currency in which the
securities securities issued, belonging to the group, subordination or
the pledge of financial placements, number of units, unit cost, total
total book value, book value of assets used to cover the reserves
non-life insurance, the book value of assets used to cover the reserves
non-life insurance investment life insurance and
the book value of assets used to cover the reserves of life insurance
with respect to the length of human life, the book value of the assets that are used to
cover investment life insurance reserves, the book value of assets
used to cover reinsurance reserves non-life insurance, accounting
the value of the assets used to cover the reinsurance life
insurance and accounting value of assets unused to cover the technical
reserves.
Data area: DOPO46_43
Title: loan, loans and other receivables
Content:
The data area contains data about loans, loans and other receivables.
Next to each item is given the identification number (ID or ANYTHING),
the name and State of residence of the debtor, the name of the Member State or the Central
banks, Bank, insurance or reinsurance undertakings, which provided a guarantee,
the contractual due date, due date, membership of the group,
the interest rate on the last day of the reference quarter, the currency in which
the loan was made or the loan granted, subordination or pledge of financial
location, nominal amount, total book value, book value of debt
used to cover reserves non-life insurance, the book value of the debt
used to cover the reserve life insurance without investment
life insurance and the book value of the debt used to cover
life insurance reserves concerning the length of human life, the accounting
the value of the debt used to cover investment life reserves
insurance, the book value of the debt is used to cover the hedge reserve
non-life insurance, the book value of the debt used to cover
hedging reserves of life insurance and the book value of the debt
unused to cover the technical provisions.
Data area: DOPO46_44
Name: other accounts receivable
Content:
The data area contains the aggregated data for other accounts receivable, which
are distinguished by the insured loans, receivables from policyholders and
insurance intermediaries, not more than one month after their
maturity, the return of taxes, claims against the guarantee fund of the United
insurers ' Bureau. For each item is listed the book value
in total, the book value of receivables used for covering non-life provisions
insurance, the book value of receivables used for covering the provisions of the
insurance without investment life insurance and the book value of
Receivables used for covering life insurance provisions relating to
the length of human life, the book value of receivables used for covering
investment life insurance reserves, the book value of accounts receivable
used to cover reinsurance reserves non-life insurance, accounting
the value of the receivables used for covering the detention provisions of the
the book value of accounts receivable insurance and unused to cover the technical
reserves.
Data area: DOPO46_45
Name: Bills Of Exchange
Content:
The data area contains the data for the Bill of Exchange. For individual bills is stated
identification number (IČ or NOTHING), the name and State of residence, the name of the issuer
the Bank, which has provided a guarantee, contractual maturity date
maturity, belonging to a group, the currency in which the Bill of Exchange
exposed, the book value of the total, the book value of bills of Exchange that are used to
non-life insurance reserves coverage, the book value of bills of Exchange that are used to
reserve life insurance coverage without the investment life insurance and
the book value of bills of Exchange that are used to cover the provisions of the
insurance relating to the length of human life, the book value of bills of Exchange
used to cover the provision of investment life insurance, accounting
the value of the promissory note used to cover reinsurance reserves non-life
insurance, the book value of the promissory note used to cover the hedge reserve
life insurance and accounting value of bills of Exchange unused to cover
technical provisions.
Data area: DOPO46_46
Name: Real Estate
Content:
The data area contains an overview and details of the ten most important
real estate, according to the book value of the real estate. For the individual
real estate lists the name of the municipality and the State where the property is located,
type of real estate, property type, date of last estimate real estate
the acquisition price of the property, the total book value, book value
real estate used to cover reserves non-life insurance, accounting
value of the property used to cover non-life insurance reserves
investment life insurance and the book value of the real estate
used to cover life insurance provisions relating to the length of the
of human life, the book value of the property used to cover reserves
investment life insurance, the book value of the property used to
coverage reinsurance reserves non-life insurance, the book value of
real estate used to cover reinsurance and life insurance reserves
the book value of the property unused to cover the technical provisions.
Data area: DOPO46_47
Name: real estate, summary
Content:
The data area contains the aggregated data for all of the property held by the
insurance or reinsurance undertakings. It is reported the acquisition price real estate
in total, the book value of the total book value of the real estate, used to
coverage of non-life insurance reserves, the financial value of the property used
to cover the reserves of life insurance without investment life
insurance and financial value of the property used to cover reserves
life insurance related to the length of human life, the book value of
real estate used to cover investment life insurance reserves
the book value of the property used to cover the hedge reserve
non-life insurance, the book value of the property used to cover
hedging reserves of life insurance and the book value of the real estate
not used to cover technical provisions.
Data area: DOPO46_48
Name: Deposits and deposits committed deposit certificate,
Content:
The data area contains data on deposits and the deposits confirmed
deposit certificate, the party holding a sheet or other similar document for the
banks that are authorised to operate in the territory of the Member States including the United
States, as the Bank. For individual deposits by the identification
number (IDENTIFICATION NUMBER or NO), Bank name and State of residence, type of deposit, the Contracting
the due date, due date, belonging to a group, the interest
the rate on the last day of the reference quarter, the currency in which the deposit
kept, subordination or pledge financial location, book value
in total, the book value of deposit used to cover reserves non-life
insurance, the book value of the deposit is used to cover the provisions of the
insurance without investment life insurance and the book value of
the deposit is used to cover provisions relating to life insurance
the length of human life, the book value of deposit used to cover reserves
investment life insurance, the book value of deposit used to
coverage reinsurance reserves non-life insurance, the book value of the deposit
used to cover the hedge reserve life insurance and accounting
the value of the deposit unused to cover the technical provisions.
Data area: DOPO46_49
Name: objects and works of art of cultural value
Content:
The data area contains the information about the items and works of art, cultural
value of award-winning at least two experts, and who are insured for
in case of damage, destruction, loss or theft for other insurance companies. U
the individual items are indicated by the name of the article, the name of the insurance undertaking which
to insure the item, unit cost, total book value of the item,
the book value of assets used to cover the reserves non-life insurance,
the book value of assets used to cover the non-life insurance reserves
investment life insurance and the book value of assets
used to cover life insurance provisions relating to the length of the
of human life, the book value of assets used to cover the reserves
investment life insurance, the book value of the assets that are used to
coverage reinsurance reserves non-life insurance, the book value of assets
used to cover the hedge reserve in life insurance and accounting
the value of the unused assets to cover the technical provisions.
Data area: DOPO46_50
Name: receivables from reinsurance undertakings
Content:
The data area contains information relating to claims for reinsurance undertakings. U
individual claims for reinsurance undertakings shall show the identification number of the
(Infrared or NOTHING), the name and State of residence, the providers of the currency in which it is
the claim led the group, the amount of the claim against the
reinsurers, the amount of the technical provisions, reinsurers, above
commitment to the reinsurer, the book value of the total book value
Receivables used for covering non-life insurance reserves, accounting
the value of the receivables used for covering non-life insurance reserves
investment life insurance and the book value of accounts receivable
used to cover life insurance provisions relating to the length of the
of human life, the book value of receivables used for covering the reserves
investment life insurance, the book value of accounts receivable that are used to
coverage reinsurance reserves non-life zhetní value
Receivables used for covering the hedge reserve life insurance and
the book value of accounts receivable unused to cover the technical provisions.
Data area: DOPO46_51
Name: Derivatives
Content:
The data area contains an overview of the derivatives. For each of the derivatives are
lists the name and ISIN derivative, identification number (IČ or NOTHING), the name and
State of residence of the counterparty, the trade date and the due date, the type of
provided by the risk of the derivative, the currency in which is provided by the
portfolio, the jurisdiction of the counterparty to the group, ISIN of the underlying
assets, the identification number and the name of the issuer of the underlying asset,
the nominal value of the underlying assets, the number of units, whether
It is a hedge derivative or not, in the case of the currency of the derivative is
lists the currency sold and purchased, the agreed exchange rate, in the case of
interest rate derivative is expressed to be granted or taken the interest rate,
Additionally, the total financial value of the derivative (real), accounting (real)
the value of the hedging derivative used to cover reserves non-life
insurance accounting (real) value of the hedging derivative used to
reserve life insurance coverage without the investment life insurance and
accounting of (real) value of the hedging derivative used to
reserve life insurance coverage relating to the length of human life,
accounting (real) value of the hedging derivative is used to cover
reserves investment life insurance, accountant (real) value
the hedging derivative is used to cover the hedge reserve
non-life insurance, accountant (real) value of the hedging derivative
used to cover the hedge reserve life insurance and accounting
(real) value of the derivative of unused to cover the technical provisions.
Data area: DOPO46_52
Name: other financial investments
Content:
The data area contains a list of other financial placements. U
each of the other financial placement shows the type of the other
financial placements, identification number (IČ or NOTHING), name and State
the registered office of the body, the currency in which it is conducted, other financial investments
the book value of assets used to cover investment life reserves
insurance and accounting value of assets unused to cover the technical
reserves.
Report: GOVERNMENT (CNB) 50-02
Name: selected indicators Insurance/reinsurance cross-border activities
Content:
The statement ACKNOWLEDGED (CNB) 50-02 "the selected indicators Insurance/reinsurance
cross-border activities "provides an overview of selected indicators according to
individual insurance industry relating to the Member States
The European Union (hereinafter referred to as the "EU") and the European economic area (hereinafter referred to
"the EEA"), which was operated by the insurance or reinsurance undertaking
insurance or reinsurance activities on the basis of the freedom to temporarily
to provide services or through branches.
Part 1 operation of insurance business
Data area: DOPO50_11
Name: engage in insurance activities outside the Czech Republic
Content:
The statement contains the information whether carried on in the reference period
the insurance activities of the insurance or reinsurance undertaking according to the sector of living
insurance or by non-life insurance industry in other Member
States of the EU and the EEA on the basis of the freedom to temporarily provide services or
through its branch (answer yes/no). In the case of at least one
the answer, insurance or reinsurance undertaking further fills in for individual
Member States of the EU and the EEA in which the insurance or reinsurance undertaking
insurance business operated on the basis of the freedom to temporarily provide
services, or through its affiliates, the second part of the statement that
contains selected indicators according to the various classes of insurance.
Part 2 of the pointer for the operation of the insurance activities in the form of branches and
without the Foundation of a subsidiary
Data area: DOPO50_31
Name: selected indicators for Member States
Content:
The data area contains the figures for gross premiums written, gross
claims costs and commissions to intermediaries both in
the resolution of the kind of activity of the insurance and reinsurance activities, as well as
According to the individual classes of insurance and non-life insurance
and by Member States of the EU and the EEA in which the insurance company
or reinsurance undertaking carried on insurance business through their
a branch or under the freedom to temporarily provide services.
Report: GOVERNMENT (CNB) 63-01
Name: a statement of solvency for the insurance/reinsurance undertakings
Content:
The structure of the statement of CONCEPTS (CNB) 63-01 "solvency Statement for
Insurance/reinsurance undertaking "corresponds to the calculation procedure of the solvency in accordance with
the CNB Decree No. 434/2009 Coll., which implements certain provisions of
the law on the insurance industry.
Report: GOVERNMENT (CNB) 65-01
Name: statement for the calculation of the adjusted solvency margin of the insurance undertaking, a reinsurance undertaking in/
Content:
The structure of the statement of CONCEPTS (CNB) 65-01 "statement for the calculation of the adjusted rate
the solvency of the insurance undertaking, a reinsurance undertaking "in/corresponds to the procedure set out in
the calculation of the solvency margin according to the CNB Decree No. 434/2009 Coll., which
implementing some provisions of the law on insurance.
Report: GOVERNMENT (CNB) 70-04
Name: reports on organizational structure and qualified holdings Insurance/reinsurance undertakings
Content:
The statement ACKNOWLEDGED the Czech Republic 70-04 "reports on the organizational structure and
qualified holdings Insurance/reinsurance undertakings "is an overview of the
Basic identification data, organizational structure, bodies,
employees and shareholders, insurance or reinsurance undertakings.
Insurance companies from third States and reinsurance undertakings from third countries be completed
only the data area of the DIS60_01, DIS60_04, DOPO70_16, DIS60_13, DIS60_14,
DOPO70_24 and DIS60_06 data area separately information about founder
the branch.
Part 1 basic information about the reporting entity
Data area: DIS60_01
Title: Identification of the reporting entity
Content:
The data area contains the name, identification number, address of the registered office and
correspondence (mailing) address, telephone and fax connection,
e-mail address and website of the assurance undertaking or
reinsurance undertaking.
Data area: DIS60_06
Title: data on the founders of the branch
Content:
The data area contains the name of the founder, the identification number of the body,
legal address, phone and fax and e-mail address
the Central Office of the registered office of the founder of the branch insurance or reinsurance undertakings.
Data area: DIS60_02
Name: capital of the reporting entity
Content:
The capital of the insurance or reinsurance undertakings (registered, the effective and
registered in the commercial register), and the means for repaying
including the share premium capital broken down according to origin
The Czech Republic, the Czech Republic, State and private, and later on Member
EU States without the United States, other EEA countries without the EU and other countries
without the EEA. Allocation of capital to the domestic and international
States with legal entities, according to the country of registration and for natural persons
the domicile of the shareholders.
Data area: DIS60_03
Name: number of voting rights of the reporting entity
Content:
The data area contains the number of the voting rights of the reporting entity, from the
the number of voting rights held by the company's own shares and exercisable
voting rights.
Data area: DIS60_04
Name: staff of the reporting entity
Content:
The data area contains the registration and FTE average registration
the status of employees of the insurance or reinsurance undertaking in the Czech
Republic headquarters and branches, EU Member States without the United
States, other EEA countries without EU and other States without the EEA, and that always
from the perspective of the organizational units.
Data area: DOPO70_16
Title: business unit reporting entity
Content:
In the data area are reported without the headquarters organizational unit
insurance or reinsurance undertaking in the Czech Republic, Member States
The EU without the United States, other EEA countries without EU and other States without
The EEA.
Data area: DIS60_07
Title: basic identifying information about the branch office abroad
Content:
The data area contains the name of the branch offices abroad, registered address,
telephone and fax connections and electronic mail address of the Central Office headquarters
branches of insurance or reinsurance undertakings, the name or names, last name, and
the title of the head of representative offices abroad.
Part 2 of the members of the organs of the reporting entity
Data area: DIS60_11
Title: Members of the statutory body of the reporting entity
Content:
The data area contains a list of the members of the Board of the insurance undertaking, or
reinsurance undertaking, indicating their names, or names, last name, title,
date of birth, telephone and fax connection, electronic addresses
mail, work functions and data taking up their duties.
Data area: DIS60_12
Title: Members of the supervisory body of the reporting entity
Content:
The data area contains a list of the members of the supervisory body of the insurance or
reinsurance undertaking, indicating their names, or names, last name, title,
date of birth, telephone and fax connection, electronic addresses
mail, work functions and data taking up their duties.
Part 3 the managing and reporting entity contact persons
Data area: DIS60_13
Name: controlling entity the reporting entity
Content:
The data area contains the list of directors insurance or reinsurance undertakings
with an indication of their names, or names, last name, title, date
of birth, telephone and fax connection, electronic mail addresses,
job functions and data taking up their duties, as well as relationship management persons
returning to the subject and the main work area.
Data area: DIS60_14
Name: contact person for the reporting entity defined area
Content:
The data area contains a list of the contact persons of the assurance undertaking or
reinsurance undertakings for the defined area (internal audit, statistics, reporting
for the Czech National Bank, accounting, collaboration with the supervision of the
financial market and public relations), indicating their names, where appropriate,
name, last name, title, date of birth, telephone and fax connection,
e-mail address and job function.
Shareholder structure of part 4 of the reporting entity
Data area: DIS60_42
Name: the reporting entity's shareholders-legal entities
Content:
The data area contains the details of the shareholders-legal entities with
an indication of the identification number, the name of the legal person, country of location,
economic sector of economic activity, the total nominal value of the
shares held by a shareholder in CZK, the total number of voting rights
held by the shareholder, and the application of significant influence. Shall be shown only
shareholders with a share of the capital of the insurance or reinsurance undertakings
greater than 5%.
Data area: DIS60_43
Name: the reporting entity's shareholders-natural persons
Content:
The data area contains the details of the shareholders-natural persons with
indicating their names, or names, last name, title, date of birth,
address of residence, the total nominal value of the shares held by a shareholder in the
CZK, the total number of voting rights held by a shareholder and the application of the
significant influence. Shareholders shall be provided only with the shareholding
capital of the insurance or reinsurance undertaking greater than 5%.
Part 5 of the qualifying holding of the reporting entity
Data area: DOPO70_51
Name: the qualified participation by the reporting entity
Content:
The data area contains data about qualified holdings an insurance or
reinsurance undertaking, with an indication of the identification number, the name of the legal person,
country of location, legal form, the economic sector, the sector of the economic
the result, the application of the significant influence of the capital registered in the
the business register, the total number of voting rights, the value of direct
and indirect share of insurance or reinsurance undertakings in CZK and the number of direct and
indirect voting rights.
Section 6 Overview of selected basic data for insurance/reinsurance undertakings
Data area: DOPO70_24
Name: the responsible actuary Insurance/reinsurance undertakings
Content:
The data area of the statement contains information about the responsible insurance mathematician
insurance or reinsurance undertakings-name or name, last name, title,
date of birth, telephone and fax connection, electronic mail address, and
date of function.
Annex 2
The basic content of the additional information submitted by the Czech National Bank
under section 9 of the
Part 1: for more information on the CONCEPTS (CNB) 10-04 "balance sheet
Insurance/reinsurance undertakings for the purposes of supervision "
Name: Run-off analysis of the provision for claims for non-life
insurance
Content:
I. additional information contains a run-off analysis of the provision for outstanding claims
in the structure and scope of that insurance or reinsurance undertaking shall be
the verification of compliance in the gross provision for outstanding claims with the
the subsequent facts. Taking into account the following
1. Presented to the run-off analysis is handled separately for insurance company
or reinsurance undertaking selected broken down into groups according to which computing
was to the period fixed provision for outstanding claims to be
obligations of the insured events in the period before the balance sheet date
incurred, but in this period, Latvia;
2. In the run-off analysis of test conditions provision for outstanding claims
performance, even with a delay of more than one year, if it is
relevant;
3. Part of the run-off analysis is information about the initial state
tested reserves, payment of these reserves and the current state of the reserves
to the originally booked losses, all in absolute amounts (in Eur);
4. In the case of insurance under the insurance sector referred to in point B
10 (a). and annex No. 1) to the Insurance Act is done run-off
analysis of the provision for outstanding claims intended to cover liabilities from insurance
the events in the period incurred prior to the balance sheet date, the reported, but in
This period not yet settled, especially for property damage, health and
annuities;
5. the information is communication, whether they are part of the analysis of the regresy and
which shall be cost related to the liquidation of insurance events
Enter the run-off analysis;
6. Part of the information is to check the amount of the provision for insurance claims
intended to cover liabilities from claims in the period prior to the balance sheet
the date incurred, reported, but not yet settled in this period and later
the status of the reserve for outstanding claims designed to cover liabilities from insurance
the events in the period before the balance sheet date, but incurred in this period
undocumented status in accounting and the corresponding values
entering the run-off analysis with an explanation of any deviations.
Part of the additional information is to check whether the value of entering into a run-off
analysis of correspond to values in accounting, with an explanation of any
deviations. A check is performed for data that is associated with the most recent
test status.
II. If the type operated by the activity of insurance or reinsurance undertakings or
How to prevent internal data acquisition processing of a materially correct
of the requirements referred to in point I./1. to i./6., insurance or reinsurance undertaking
shall notify the Czech National Bank, which shall examine the justification
and, where appropriate, will propose a modification of the presented information.
Title: Data on the evolution of damages for the non-life insurance
Content:
I. additional information contains data documents in the structure and the extent to
that insurance or reinsurance undertaking shall be made out for the purpose of determining gross
the amount of the provision for outstanding claims intended to cover liabilities from insurance
the events in the period before the balance sheet date, but incurred in this period
report for the last reporting period. In doing so, takes into account
the following
1. data documents are broken down into groups according to which computing
was to the period fixed provision for outstanding claims to be
obligations of the insured events in the period before the balance sheet date
incurred, but in this period, Latvia;
2. If you used multiple methods for the determination of the provision for outstanding claims
intended to cover liabilities from claims in the period prior to the balance sheet
the date incurred, but during this period Latvia within a single compute
the group lists all of the supporting documents, relevant data methods;
3. in the case of development triangles or other aggregate forms of data
insurance or reinsurance undertaking shall be a brief description of their composition;
4. It is necessary that from the data, it was possible for each computer
Group, and a year of insurance event also calculate the performance of paid and
the number of registered damages;
5. in the case that any of the methods establishes a large volume
nekalamitních damage, the list of all item damage
used for the calculation.
6. Computer groups are defined in terms of covered products and
(relationship between the computing industry group, product group and
the insurance industry). It is necessary that product groups were identical with
product groups referred to in the statement of additional information to the GOVERNMENT
(CNB) 20-04 "profit and loss account Insurance/reinsurance undertakings",
7. Be accompanied by a check of the above data with the status in
accounting with an explanation of any deviations. Part of the item
list of damages exclusion in determining the provision for outstanding claims specified
to cover liabilities from insurance events in the period before the balance sheet date
incurred, but undocumented in this period in the individual compute
groups. A check is performed for the last data tracked financial
period.
II. If the type operated by the activity of insurance or reinsurance undertakings or
How to prevent internal data acquisition processing of a materially correct
of the requirements referred to in point I./1. -I./7., insurance or reinsurance undertaking
shall notify the Czech National Bank, which shall examine the justification
and, where appropriate, will propose a modification of the presented information.
Part 2: for more information on the CONCEPTS (CNB) 20-04 "profit and loss statement
Insurance/reinsurance undertakings "
Name: profit and loss account according to product groups
Content:
1. For more information, in the form of the table includes all the products of the
and non-life insurance or reinsurance. Products are divided into groups
by products or types of insurance and reinsurance, which insurance company or
reinsurance undertaking uses as part of its internal control system. In the area of
non-life insurance and reinsurance costs and for more information
revenues, at least in the range as defined by paragraph (2). In the field of
insurance and re-insurance or reinsurance undertaking shall submit to the other
the extent and structure of information, which it uses to track
the profitability of the insurance and reinsurance.
2. the insurance or reinsurance undertaking shall be the costs and revenues in at least
as follows: gross premiums written, premiums ceded
reinsurers, change in the gross and net amount of provision for unearned
premiums, gross and net claims costs, the cost of
the processing of claims, adopted by the regresy, the change in the gross and net amount
provision for outstanding claims, changes in other technical provisions,
net of reinsurance net operating expenses, acquisition
the cost of the premiums paid to the insurance contract/commissions, status change
deferred acquisition costs, administrative expenses, commissions from
reinsurers and shares in the profits, total technical result.
3. additional information is built according to the methodological procedures used
an insurance undertaking or a reinsurance undertaking in accordance with its accounting practices.
Part 3: overview of premiums program
Content:
1. An overview of all the groups of the risks in the insurance undertaking or reinsurance undertaking selected
the Division, with an indication of the maximum net custom notch at risk
the maximum net custom notch at the event, and the estimated
premiums on your own scores in that group of risks following the application of all
passive mandatory reinsurance contracts that are related to the coverage of
risks in the group. In the case of a catastrophic reinsurance
insurance or reinsurance undertaking shall also indicate the period return total
secured damages;
2. All the obligatory reinsurance contract concluded passive on the current
underwriting year, from which it will be. Obviously the share of individual
reinsurers on individual contracts and the layers and price of each
layers;
3. A description of the major changes in the program for the current premium subscription
year compared to the previous upisovacímu year;
4. all the obligatory contract active reinsurance insurance company
or reinsurance undertaking on the current subscription year.
1) § 19 para. 9 of Act No. 563/1991 Coll., on accounting, as amended by
amended.
2) Act 300/2008 Coll., on electronic acts and authorized
convert documents, as amended.
3) section 11 of Act No. 227/2008 Coll. on electronic signature and amending
some other laws (the law on electronic signature).