Financial and capital market Commission Regulation No. 146 in 2006 September 15 (financial and capital market Commission Council meeting Protocol No. 41, 3. p.)
Non-life insurers reporting regulations Issued pursuant to the financial and capital market Commission of law article 6, paragraph 1 of article 7, paragraph 1, first subparagraph, and article 17, paragraph 2, and insurance companies and supervision article 51 of the law i. General questions 1. ' non-life insurers reporting rules "(hereinafter-the rules) are designed on the basis of insurance companies and supervision Act and the financial and capital market Commission Act to get the information to carry out supervision, as well as the financial account of the balance of payments and the Eurostat statistical reporting.
2. the rules laid down in the non-life insurance company in the form of joint stock companies and mutual non-life insurance cooperative society (hereinafter – insurance company) as well as non-life insurers of the Member affiliate activity reports and quarterly reports and the non-life insurance branch office quarterly report the contents, form and submission procedures.
3. the terms used in the rules: 3.1 Code ISIN (International Securities Identification Number), an international securities identification number;
3.2. critical illness insurance, that insurance when insurance claims are paid in the form of a lump sum, is the presence of the insured person with one of the diseases listed in the contract. Reports information about critical illness insurance to reflect the general health insurance;
3.3. future agreements — derivative financial instruments which establish commitments to buy or sell the underlying asset defined in the contract quantity at a specific price on a specific date. Distinguish between a regulated market listed futures (Futures) and other future contracts (forwards);
3.4. the swap agreements (swap) — not included in the regulated market of derivative financial instruments, which provide for the exchange of payment flows whose size depends on the derived financial instruments for tentative core values between the two parties for a specified period;
3.5. options (options): derivative financial instruments, which the option seller creates and gives the option buyer the right (but does not entail the obligation) to buy (call option) or sell (put option) a specified quantity of the underlying asset at a specified price at any date from the date of conclusion of the contract up to the date of performance of the contract or agreement (American option) date (European option);
3.6. residents — all institutions, including foreign, registered and operating in the Republic of Latvia, and individuals whose household is located in the Republic of Latvia and who do not just go outside the Republic of Latvia for more than one year (an exception — students). For residents of the Republic of Latvia shall also be deemed the State of diplomatic, consular and other representative offices abroad;
3.7. non-residents — all institutions that are registered in foreign countries and individuals, which the household is located outside the Republic of Latvia or who arrived in Latvia for a period of less than one year (the exception, foreign students). For non-residents also believes foreign diplomatic, consular, international institutions and other agencies in the Republic of Latvia;
3.8 short-term requirements and obligations — requirements and commitments with an original maturity or due date up to one year (inclusive), determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
3.9. long-term requirements and obligations — requirements and commitments with an original maturity or expiration date longer than one year, determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
3.10. the Central Government — State institutions, t.sk. ministries, embassies, representative offices, agencies, councils, education, health, justice, cultural and other public authorities whose competence covers the entire national economic territory. The Central Government includes State non-profit institutions that Central Government controlled and financed. Information on Latvia's Central Government institutional units found in the list, which after the European system of accounts (hereinafter: EC) requirements to prepare and maintain the Latvian Central Statistical Bureau;
3.11. the local government — State institutions whose jurisdiction applies only to local economic territory. Local government comprises public non-profit institutions that the local government controlled and financed. Local government in the Republic of Latvia is the municipality. Information about the Latvian local government institutional units found in the list, which is drawn up by the EC requirements and maintain Latvia's Central Statistical Bureau;
3.12. non-financial corporations: the entity that performs the production of goods or services, for profit or other fruits. In the Republic of Latvia on financial firms considered a sole proprietor, also if he registered for his activities of the Republic of Latvia enterprise register in the commercial register;
3.13. the monetary financial institutions (hereinafter: MFI) credit and financial firms that receive deposits or close substitutes for deposits from customers, which is not an MFI, at their own cost grant credits and investing in securities, as well as the national central banks. The Bank of Latvia to establish and regularly update "of the Republic of Latvia to the list of monetary financial institutions ' (see. The Bank of Latvia website www.bank.lv menu of the "regulations"). The European Central bank on their website regularly publishes the European Union (the EU) countries (see the list of MFIs. The Latvian Bank internet website www.bank.lv "links" menu). The central bank, credit institutions and financial corporations, which are outside the EU, in the context of these regulations, be treated as if their activities of MFIs meet such conditions;
3.14. other financial intermediaries, except for insurers, reinsurers, and private pension funds (hereafter referred to as CFS) — financial institutions mainly engaged in financial intermediation by making the commitment, which is not a currency, deposits and deposit substitutes, to customers other than MFIs, or insurance technical reserves. CFS is lending the companies involved (for example, financial leasing companies, factoring companies, export or import financing companies), investment funds, investment companies, financial vehicle Corporation (financial vehicle corporation), a financial holding company, venture capital companies (venture capital corporations), as well as other financial institutions if they meet those conditions;
3.15. the financial palīgsabiedrīb: financial institutions engaged mainly in financial activities, i.e. activities closely related to financial intermediation but not financial intermediation, such as brokerage, investment in the non-financial intermediation services in its own name, the company which provides financial market infrastructure institutions that supervise MFIs, financial institutions and financial markets. Financial and capital market Commission (hereinafter "Commission") and the Riga Stock Exchange is considered to be a financial palīgsabiedrīb;
3.16. households – natural person or group of natural persons whose main activity is consumption and that produce goods and services for own consumption only. Of households in the Republic of Latvia shall be considered also the individual Installer, if they have not registered their activity in the Republic of Latvia enterprise register in the commercial register;
3.17. non-profit institutions serving households, institutions that provide goods and services to persons or to groups of individuals and resources derive primarily from voluntary contributions in cash or in kind, such as trade unions, professional or educational associations, consumers ' associations, political parties, churches, religious communities, as well as cultural, recreational and sports clubs, charities, relief and aid organizations;
3.18. the other institutions — they are not residents of the other institutions that do not have CF and financial palīgsabiedrīb, insurers, reinsurers and private pension funds, and the Central Government;
3.19. other terms comply with the insurance company and under the supervision of the law, the law on the financial instruments market, the activities of insurance and reinsurance intermediaries law, approved by the Council of the Commission rules on insurers annual report preparation and provision for the establishment of technical provisions and of the terms of use of the methods.
II. Non-life insurance company reviews 4. Non-life insurance companies reporting: 4.1. "non-life insurer's balance sheet" (UPDK 0651221; Annex 1);
4.2. the "non-life insurer's profit and loss statement" (UPDK 0651222; Annex 2);
4.3. the "non-life insurer cash flow statement" (UPDK 0651223; Annex 3);

4.4. "non-life insurers report on accepted reinsurance" (UPDK 0651224; Annex 4);
4.5. "non-life insurers report on coverage of the technical reserves assets, their location and alignment by currency" (UPDK 0651225; Annex 5);
4.6. "review of non-life insurance company's own funds and the solvency requirements" (UPDK 0651226; Annex 6);
4.7. "non-life insurers report signed on to direct and gross premiums the gross remuneration paid in geographical distribution" (UPDK 0651227; Annex 7);
4.8. "non-life insurer's review of the structure of expenditure" (UPDK 0651228; Annex 8);
4.9. "non-life insurers report on direct insurance" (UPDK 0651229; 9. annex);
4.10. "non-life insurers report the value of the investment (UPDK 0651230; 10. annex);
4.11. "non-life insurer's review of branches, agencies, employees and insurance agents" (UPDK 0651231; Annex 11);
4.12. "non-life insurers report on the activities of foreign affiliates to direct" (UPDK 0651232; 12. annex);
4.13. "non-life insurers report on its activities to direct, using the principle of freedom to provide services in the Member States" (UPDK 0651233; 13. in annex).
5. Non-life insurance company's quarterly sales report form 4.1-4.7 and 4.9. annex referred to in paragraph 1 and: 5.1. ' non-life insurers report on off-balance-sheet liabilities "(UPDK 0651234; Annex 14);
5.2. the "non-life insurers report regarding reinsurance" (UPDK 0651236; 15. the annex);
5.3. the "non-life insurers report of insured risks in the Member States" (UPDK0651237; 16. the annex);
5.4. the "non-life insurers report about the largest compensation requirements for piekritušaj" (UPDK 0651238; 17. in the annex);
5.5. the "non-life insurers report on major commitments" (UPDK 0651239; 18. annex);
5.6. the "non-life insurer a statement of priority claims and the coverage of assets" (UPDK 0651241; 19. annex);
5.7. "non-life insurers report on the basis of the requirements of the Court in which the insurer is listed as the defendant" (UPDK 0651242; 20.);
5.8. "non-life insurers report on intangible and tangible assets and generated technical reserves" (UPDK 0651243; 21. annex);
5.9. "separate non-life insurer's balance sheet position the explosion" (UPDK0651244; 22. the annex).
III. Foreign non-life insurers affiliate reports 6. Member State of a branch of an insurer of the life activity report form 4.1 – 4.5 and 4.7-4.11. the annex referred to in paragraph 1 and "review of no Member State of the branch of life insurers own funds, solvency requirements and own funds coverage of assets" (UPDK 0651245; 23. annex).
7. a Member State non-life insurer's quarterly branch report form 4.1-4.5, 4.7, 4.9 and 5.1-5.9. annex referred to in paragraph 1 and "review of no Member State of the branch of life insurers own funds, solvency requirements and own funds coverage of assets" (UPDK 0651245; 23. annex).
8. a Member State non-life insurer's quarterly branch report constitute 4.7., 5.8 and 5.9. annex referred to in paragraph 1 and "Member State of the branch of life insurers report on direct insurance" (UPDK0651246; 24. in the annex).
IV. Explanatory notes on the non-life insurer of accounts recording the information in preparing reports, 9. takes note of the provisions approved by the Commission on the preparation of the annual report of the insurer's requirements in relation to these provisions the relevant items of the report content, if these rules are not given a separate explanation.
10. ' non-life insurer's balance sheet "in the report (annex 1): 10.1 under 23000" technical provisions represent the insurer in accordance with the procedure approved by the management of the technical provisions, calculated pursuant to the provisions approved by the Commission for the establishment of technical provisions and the procedure for calculating the requirements. This item represents the insurer in accordance with the procedure approved by management calculated the share of reinsurers in technical provisions, subject to the conditions of reinsurance contracts;
10.2. Overview 3.1. under ' vendors and customers from direct insurance operations, intermediaries "and" in part 3.2, customers, and vendors from reinsurance operations "provides detailed information about transactions in insurance, reinsurance intermediaries and reinsurers, as well as information on the provision of paid those insurance and reinsurance intermediaries (legal persons), with which the transactions undertaken are not reflected in the overview of part 1 14120. and/or 26120. position;
10.3. Review 3.3. under "other receivables and other accounts payable" provided the relevant review part 1: the position of the explosion of the balance value exceeds 5000 litas, except in the non-life insurers of member affiliates that provide the full expansion of this position;
10.4. the review of part 6 of the "savings and income from savings reduction" (A) in the column "active, which provisioned" provides a list of the assets that are provisioned;
10.5. the review of part 6 of the "savings and income from savings reduction" (B) in the column "reference to the balance sheet item" specifies the name of the BSI, in which such assets are reflected;
10.6. report part 6 "expenditure savings and income from savings reduction" 2. under the column "other technical income" and 4. ' other technical expenses "provides information on income from savings or expenditure savings, as reflected in the" non-life insurer's profit and loss statement "(annex 2) part 1 of the" Technical result "positions" other technical income, net amount "and" other technical expenses, net ";
10.7. the review of part 6 of the "savings and income from savings reduction" 3. the column "other income" and 5 under "other expenses" provides information on income from savings or expenditure savings, as reflected in the "non-life insurer's profit and loss statement" (annex 2) part 2 of "non-technical result" headings "other income" and "other expenses, including the revaluation".
11. "non-life insurer's profit and loss statement" (annex 2): 11.1 of part 1 of the report "Technical result" line "from the non-technical account 12000 carried investment performance" is calculated as follows: 11.1.1. non-life insurer to part of the investment performance of the profit or loss is transferred from the non-technical account to the technical account, deducting from profit or loss of the non-technical account (report, part 2, "Technical result", line 140) and by adding the income statement (reporting to the Technical result part 1 "Technical result" , 12000 positions);
11.1.2. non-life insurer to calculate the investment performance of the part transferred from the income statement the non-technical account to the technical account, use the following balance sheet items as: technical reserves – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – – capital and reserves + technical reserves;
11.2. Overview of part 1 of the ' Technical result ' position "administrative expenses" 17300 reflected in administrative expenditure not directly related to specific insurance type, distribution, based on premiums or premiums under insurance benefits. The insurer may apply other administrative expenditure approved by the Executive Board of the Division method, if it provides a truer picture of the amount of the administrative expenses attributable to each class. Administrative expenses distribution of written justification adds the insurer's activity report. Selected administrative costs allocation method must be used consistently.
12. "non-life insurers report on accepted reinsurance" (annex 4): 12.1 review part 1 "national reinsurance Division Adopted the" provides information on reinsurance of commitments by countries, taking into account the cedējoš of the insurer or reinsurer in place of establishment;
12.2. in part 2 of the report "Adopted Insurance reinsurance business" provides information on the obligations of the insurer's or other reinsurers, the breakdown of the types of insurance.

13. "non-life insurers report on coverage of the technical reserves assets, their location and alignment by currency" (annex 5) provides information about coverage for technical provisions the assets used in the light of those derivative financial instruments associated with the net value, i.e., taking into account the "non-life insurer's balance sheet" (annex 1) part 1 "balance" of the assets and liabilities (positive and negative) of the information presented. If the derivative financial instrument linked to the more active at the same time, it attributed to each asset value calculated in proportion to the extent of assets: 13.1. in part 1 of the report "Summary" provides information on the assets used to cover technical provisions, the location, the place of registration (for customers-natural persons-living place) or the State of registration of the issuer;
13.2. in part 2 of the report "covering technical provisions used derivative financial instruments" provides information about each type of investment in financial derivatives financial derivatives Division in the regulated market (where the tool is included in the regulated market), which includes the derived financial instruments, country name and website address on the internet where you can find information about the securities in this market;
13.3. financial derivatives the notional core value is determined: 13.3.1. foreign currency financial derivatives when foreign currency buying or selling of late, the amount of foreign currency that the insurer buys or sells, 13.3.2. foreign currency financial derivatives, the exchange of one foreign currency to another foreign currency, the amount of foreign currency that the insurer will receive, interest 13.3.3. financial derivatives — the value of debt securities or the notional value that the derived financial instruments is attached, 13.3.4. equity financial derivatives — the equity securities or stock index value, which the derived financial instruments is attached;
13.4. in part 3 of the report "covering technical provisions with investments in land and buildings", part 4 "covering technical provisions with investments for investment certificates of investment funds, capital securities, mortgage lending in the mortgage bonds and debt securities," part 5 "covering technical provisions with mortgage backed loans" and part 7 "cover the technical reserves deposits with credit institutions" indicates the derivative financial instruments in the balance sheet value, if used;
13.5. part 4 of the report "covering technical provisions with investments in the Fund investment certificates, equity securities, mortgage lending in the mortgage bonds and debt securities" indicates the regulated market, which includes the securities concerned, the name and the internet address of the Web page with more information about the securities on a regulated market. In case of technical provisions is used to cover debt securities, which are not included in the regulated market, but only registered insurance companies and supervision Act, then specify this rating and the rating of the securities granted by the name of the Agency. If the report shows the securities are linked to derivative financial instruments, information on regulated markets that include securities, rather than the derived financial instrument;
13.6. the report in part 6 of the "policyholders receivables from direct insurance operations" provides information for policyholders receivables by debt deadlines;
8.5. the report part 8 "and the technical provisions cover coordination by currency" provides information on the technical provisions and the covering of reconciliation by currencies according to the rules approved by the Commission on the harmonization of investment of technical provisions by currencies.
14. "review of non-life insurance company's own funds and the solvency requirements (annex 6) and the" Report of the non-Member State of the branch of life insurer's own funds, solvency requirements and own funds coverage of assets "(Annex 23) the own funds and solvency requirements shall be calculated on the minimum guarantee fund size is determined and the solvency requirements shall be determined on the basis of the insurance company and under the supervision of the law, as well as the provisions approved by the Commission for the non-life insurer solvency requirements and the calculation of the own funds requirements. If the insurer does not life insurance contracts offering less than three years, the insurer's solvency margin is calculated solely on the basis of premiums written with, and reporting part 3 "the solvency margin calculated on the basis of remuneration under the" must not be filled in.
15. "non-life insurers report on direct business, gross premiums subscribed and paid a gross consideration of geographical distribution" (annex 7) provides information on direct business, gross premiums premiums based on the insured risk location or life of the insured person or of the permanent establishment. If the contract is concluded with legal persons on its staff and signing bonuses, it is not possible to identify the insured person to the place of residence assumes that it is the country of registration of the legal person.
16. "non-life insurers report on the structure of expenditure" (annex 8) provides information on all the activities of the insurer related costs: 16.1 remuneration adjustment expenses divided by personnel costs (salaries and social contributions for employees, which adjusts consideration requirements) and expenditure on services (payment to third parties, attorneys, experts, etc. who are troubled with adjusting remuneration);
16.2 the customer acquisition expenses (i.e., taking into account the changes in the deferred customer acquisition expenses) divided the insurance commissions and expenses for the services (indirect expenditure, for example, advertising);
16.3. administrative expenditure apportioned staff costs (salaries and social contributions employees, travel expenditure) and expenditure on services (intangible asset depreciation and value adjustments, payments for services to third parties);
16.4. other technical expenses split commissions (paid by other insurers for product distribution) and expenditure on services (fee for co-insurance contract administration, interest payments on deposits of reinsurers reinsurers at the transferor's);
16.5. the investment management expenses allocated in personnel costs (salaries and social contributions for employees who deal with investment management) and expenditure on services (commissions for the investment management).
17. "non-life insurers report on direct insurance" (annex 9) and the ' Member State of the branch of life insurers report on direct insurance "(annex 24) provides information on insurance portfolio, excluding reinsurance treaties, adopted.
18. "non-life insurers report on direct insurance" (annex 9) part 2 of "a land vehicle liability compulsory insurance cover of the compensation paid," provides information about this type of insurance in the year under review the remuneration paid distribution. Within the framework of the report on the consideration of one are considered one road accident insurance policies within a single to third parties under the terms of the insurance contract, paid gross remuneration.
19. "non-life insurers report the value of the investment (annex 10) divides the relevant investments after their balance sheet values (acquisition value or fair value).
20. "non-life insurers report on branches, representative offices, employees and insurance agents" (annex 11) under the heading "insurance agent" indicates the number of insurance agents, which during the period on behalf of the insurer concluded contracts. No Member State of the branch of life insurer in this report only the headings "Insurers" and "insurance agents".
21. the "non-life insurers report on the activities of foreign affiliates to direct" (annex 12) provides information about foreign insurers located in branches using gross premiums, piekritušaj gross remuneration and insurance commissions totals (i.e., taking into account the changes in the deferred publications) for direct insurance. In addition to providing information on road vehicle business (both voluntary and mandatory insurance, except for carriers ' liability insurance) during the reporting year, the number of claims accepted.

22. "non-life insurers report on its activities to direct, using the principle of freedom to provide services in the Member States" (annex 13) provides information on the insurer in the Member States, using the principle of freedom to provide services, premiums, gross premiums piekritušaj gross remuneration and insurance commissions totals (i.e., taking into account the changes in the deferred publications) for direct insurance. In addition to providing information on road vehicle business (both voluntary and mandatory insurance, except for carriers ' liability insurance) during the reporting year, the number of claims accepted.
23. "non-life insurers report regarding reinsurance" (annex 15): 23.1. in part 1 of the report "Released by the reinsurance insurance" provides information about the entire insurance portfolio, including the agreements adopted in the reinsurance of reinsurance;
23.2. in part 2 of the report "Released by the reinsurance reinsurers" provides information on all reinsurance intermediaries, reinsurers, retroceding the risk having passed in reinsurance. If a reinsurance intermediary services used, the alternative name of intermediary account also all reinsurers, reinsurance companies showing the rating agency and its assigned rating that is valid on the date of the report. If more than one rating granted to the reinsurer, the lowest. Intermediaries provide only A, E, column 1 and 2, the requested information. If one transaction uses two or more reinsurance intermediary services, then review the information about all transactions involved in reinsurance intermediaries.
24. "non-life insurers report on insured risks in the Member States" (annex 16), provide information only about those insured risks situated within the Member States, or to those insured persons whose normal place of residence is in one of the Member States. Accident insurance, sickness insurance and assistance insurance, if the contract is concluded with legal persons on its staff and signing bonuses, it is not possible to identify the insured person to the place of residence assumes that it is the country of registration of the legal person.
25. "non-life insurers report on the largest of the piekritušaj remuneration requirements" (annex 17) provides information about each type of insurance the five largest agreed remuneration during the period of the claim amounts, (gross). Assessing the five most every type of insurance agreed remuneration requirements, take into account both direct insurance and reinsurance accepted.
26. the "non-life insurers report on major commitments" (annex 18) provides information on five insurance policies with major liabilities (gross) per insured risk in respect of one insured object or one of the insured persons and five insurance policies with the largest insurer paturētaj obligations (net) for one insured risk in respect of one insured object or one of the insured persons. If one policy contained several objects or persons assessed (gross and net), which is the insurer committed, insuring each object included in the policy or the person, and information is provided for each individual. This report reflects information only for direct insurance for those insurance contracts, which have entered into force during the reporting period, even if the insurance contract at the end of the reporting period are no longer valid.
27. Non-life insurers report "priority claims and the coverage of assets" (annex 19) part 1 "priority claims" (C) in the column "reference to the balance sheet item" indicate "non-life insurer's balance sheet" (annex 1) part 1 "balance" item name "reflected in the non-life insurers report priority claims and the coverage of assets" part 1 the specified information. Providing information about the coverage of priority claims to the assets, taking into account the assets derivative financial instruments associated with the net value, i.e., "do not take into account the life insurer's balance sheet" (annex 1) part 1 "balance" of the assets and liabilities reflected in the information.
28. "non-life insurers report on the basis of the requirements of the Court in which the insurer is listed as the defendant" (annex 20) reflects the information on all the known requirements for insurers that are submitted to the Court. Review the E column "comment on claims procedures in" the insurers provide information on it, what stage is the requirement.
29. "non-life insurers report on intangible and tangible assets and generated technical reserves" (annex 21) part 1 "intangible and tangible assets" gives "non-life insurer's balance sheet" (annex 1) part 1 of the "balance" of heading 12000 ("intangible assets") and heading 15100 ("tangible assets") shall include the information in more detail. 2. under ' geographical breakdown of technical reserve "provides information, technical reserves Division, based on the location of the insured risk or the insured person's permanent life or place of establishment. If the contract is concluded with legal persons on its staff and signing bonuses, it is not possible to identify the insured person to the place of residence assumes that it is the country of registration of the legal person.
30. "the report on State non-life insurer's affiliates own funds, solvency requirements and own funds coverage of assets" (Annex 23) part 5, providing information about the own funds used for covering assets, take into account assets derivative financial instruments associated with the net value, i.e., "do not take into account the life insurer's balance sheet" (annex 1) part 1 "balance" of the assets and liabilities reflected in the information. 6. The report under "own funds cover investments in the Republic of Latvia the minimum guarantee fund in the amount of" provides information about Member States not non-life insurer's affiliates own funds at the level of the guarantee fund to cover investments in the Republic of Latvia. 7. ' own funds cover investments Member States calculated solvency margin level "completed only if the calculated solvency margin (5,000) is greater than the minimum guarantee fund size (6000). This in part reflects only part of the contribution which exceeds the guarantee fund to cover the corresponding own funds investments, but does not exceed the calculated solvency margin.
31. All reports, reflecting information on motor insurance against civil liability in respect of, may be only information about insurance contracts concluded according to the Latvian land vehicle owners civil liability compulsory insurance law.
V. reporting procedures 32. Non-life insurance companies or the Member State of the branch of life insurers report submitted to the Commission together with the annual accounts of insurance undertakings and the supervision of the statutory time limit.
33. The insurer's quarterly reporting period is the period from the beginning of the year to a quarterly report last month last date (March 31, June 30, September 30, December 31). The insurer does not life insurance company's quarterly report, no Member State of the branch of the life insurer's quarterly report or non-life insurer's quarterly branch report submitted to the Commission by the following month of the reporting quarter 30. date, except for "non-life insurers report on direct business, gross premiums subscribed and paid gross remuneration geographical distribution" (annex 7), "non-life insurers report on intangible and tangible assets and generated technical reserves" (annex 21) and the "individual non-life insurer's balance sheet position the explosion" (annex 22) report submitted to the Commission to review the quarter following the 15th of the second month.
34. If the Commission finds that the insurer submitted reports prepared in error, it is notified by e-mail the report to the bailiff. If the Commission has not stated otherwise, the report must be submitted not later than on the working day following notification of the existence of the error from the Commission.

35. Consultations on the report, except for "non-life insurers report on intangible and tangible assets and generated technical reserves" (annex 21) and the "individual non-life insurer's balance sheet position the explosion" (annex 22), preparation of the regulatory requirements of the Commission and the Department of statistics. Consultations on "non-life insurers report on intangible and tangible assets and generated technical reserves" (annex 21) and the "individual non-life insurer's balance sheet position the explosion" (annex 22) report provides statistics of the Bank of Latvia administration economic and financial statistics.
Vi. Closing questions 36. Insurer's accounts in accordance with the requirements of these provisions the insurer shall prepare and submit, from the insurer's quarterly report for the 3rd quarter of 2006.
37. With the entry into force of these regulations shall lapse with the Commission of the Council of 3 September 2004 decision No 199 approved "non-life insurers reporting rules".
Financial and capital market Commission Chairman U. When attachments 1-24 ZIP 276 kb