Financial and capital market Commission, the provisions of regulations No 117 in Riga 2009 (25 September. 7. p. 35)
Amendments to the insurance companies, "a member of the insurer not affiliates, reinsurance and the reinsurers Member affiliate annual report and the consolidated annual report of the normative provisions" Issued under the supervision of insurance undertakings and their article 49 of the law on the first, second and third subparagraph and article 49 of the law on Reinsurance to make financial and capital market Commission 13.01.2006. Regulation No 21 "insurance company, insurer of the Member not affiliate, reinsurance and the reinsurers Affiliate Member annual report and the consolidated annual report of the legislative provisions" (hereinafter-the rules) the following amendments : 1. Replace rule 3., 34, 114.6.1., 61, 121 and 122, paragraph. the words "balance sheet date ' with the words ' the end date for the report period '.
2. Express provisions of paragraph 4 by the following: "4. the financial report (consolidated financial statements) include: 4.1 Overview of the financial position at the reporting period end date (hereinafter referred to as the balance or consolidated balance sheet);
4.2. the reporting period was the comprehensive income statement or statement of comprehensive income in the period the consolidated report of all of the reporting period, income and expenses are presented in a separate comprehensive income statement, or in two reports that show a separate calculation of the profit or loss and the individual components of the comprehensive income statement (calculation, which also includes the rest of the profit or loss not recognised income components);
4.3. the reporting period cash flow statement (below-or the cash flow statement the consolidated cash flow statement);
4.4. the reporting period was the change of the capital and reserves accounts (hereinafter – capital and reserves or consolidated statement of changes in equity and statement of changes in reserve);
4.5. the annex;
4.6. report on the financial situation of an earlier comparative reporting period start date, if the insurer accounting policy is applied retrospectively or retro Moreover, financial statement items, or reclassified financial statements items. "
3. Express provisions of paragraph 112 as follows: "112. changes in capital and reserves in the report, which describes the change in the net assets of the insurer, the insurer: 112.1. reporting comprehensive income for the year the total amount, as well as previous periods of accumulated comprehensive income;
112.2.8. in accordance with the international accounting standard changes set out in the accounting policies retrospectively or items of a financial statement of the ex-post adjustments each impact statement;
112.3. transactions with shareholders, related to the issue of shares and Treasury shares, repurchase and sale, as well as the cost of dividends, but mutual cooperative society – share capital increases or reductions, as well as the disposal of shares, dividends;
each statement 112.4. the comparison of the carrying amount at the beginning of the financial year and in the end, revealing each change in the year. "
4. Supplement with 112.1 points as follows: "changes in capital and reserves 112.1 report or in the annex shows shareholders or insurer mutual co-operative society members dividends paid profit levels, as well as the amount of dividends per share."
Financial and capital market Commission of Krūman I.