Financial and capital market Commission, the provisions of regulations No 20 in Riga 2009 (13 February. No 6 7. p.)
Reinsurers reporting regulations Regulations Issued in accordance with article 46 of the law on Reinsurance of i. General questions 1. reinsurers reporting regulations regulations "(hereinafter-the rules) are designed on the basis of reinsurance law to get information to carry out supervision, as well as the financial account of the balance of payments and the Eurostat statistical reporting.
2. the rules provide reinsurance company and reinsurer of the Member not affiliate activity report and quarterly report the contents, form and submission procedures.
3. the provisions of the Member States are not bound by the reinsurers ' affiliates.
4. the terms used in the rules: 4.1 ISIN code (International Securities Identification Number) – international securities identification number;
4.2. critical illness reinsurance contract, in which case the reinsurance reinsurance compensation is paid in the form of a lump sum, is the presence of the insured person with one of the diseases listed in the contract or as a result of this illness, death. If the critical illness is made together with the reinsurance of life reinsurance, the reports information on critical illness reflects the relevant reinsurance to life reinsurance contracts, if this is included in the non-life reinsurance reinsurance contracts, at the health reinsurance, with adequate life insurance technical principles;
4.3. futures – 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. The distinction between the regulated market listed futures (Futures) and other future contracts (forwards);
4.4. swap agreements (swap)-regulated market not included in 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;
4.5. 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);
4.6 short-term requirements and obligations-obligations with the requirements and the original deadline for repayment or 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;
4.7. long-term requirements and obligations-obligations with the requirements and the original repayment deadline or that more than one year, determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
4.8. long-term (1-2 years) – the long-term claims with original maturity of up to two years (including), determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
4.9. long term (over 2 years), long-term requirements with an initial repayment term, who more than two years, determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
4.10. long-term requirements and commitments (1-5 years), long-term liabilities and the initial deadline for repayment or up to five years (inclusive), determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
4.11. long-term requirements and commitments (over 5 years) – the long-term claims and commitments with an original maturity or deadline, who more than five years to be determined in accordance with the conclusion of the transaction at the time the transaction due date specified in the Act;
4.12. General Government – national institutions of non-market goods or services intended for individual and collective consumption, or to a public body involved in national income and national wealth redistribution. The Government of the Republic of Latvia to the list of institutional units by European accounting system requirements shall prepare and maintain the Latvian Central Statistical Bureau;
4.13. non-financial corporations-economic entity, which carries goods or provide 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;
4.14. the monetary financial institutions (hereinafter MF) – 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 (hereinafter 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;
4.15. other financial intermediaries, except for insurers, reinsurers, and private pension funds (hereinafter the CF) – the financial institutions involved in financial intermediation primarily 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;
4.16. 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 the Commission) and joint stock company "NASDAQ OMX Riga" be considered as a financial palīgsabiedrīb;
4.17 household-a 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;
4.18. 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;
4.19. a credit institution, a corporation which complies with article 1 of the law of credit institutions (1) "a" section;
4.20 other terms comply with the law, reinsurance and insurance companies under the supervision of the law, the law on the financial instruments market, the activities of insurance and reinsurance intermediaries law, provisions approved by the Commission on the preparation of the annual report of the reinsurer and the provision for the establishment of technical provisions and of the terms of use of the methods.
II. public statements of reinsurance reinsurance 5. public reporting: 5.1 reinsurers in the balance sheet "(annex 1);
5.2. the reinsurers profit or loss statement "(annex 2);
5.3. the reinsurers cash flow statement (annex 3);
5.4. "statement on reinsurance, a reinsurer" (annex 4);
5.5. the "report on reinsurance Reinsurers National Division" (annex 5);
5.6. the reinsurers statement on coverage of the technical reserves assets, their location and alignment by currency "(annex 7);
5.7. "report on the expenditure of Primary structure" (annex 8);
5.8. "report on the contribution of the primary value" (annex 9);
5.9. "review of the reinsurer's own funds and the solvency requirements (annex 10);

5.10. the reinsurers review of branches, representative offices and employees "(annex 11);
5.11. "review of its foreign Reinsurers affiliate operations in reinsurance" (annex 12);
5.12. the reinsurers operating statement on reinsurance, through the principle of freedom to provide services in the Member States "(annex 13).
6. Reinsurance companies quarterly sales report form 5.1-5.6 and 5.9. Annex and referred to in paragraph: 6.1 "Pāpdrošinātāj review of reinsurance contracts" (Appendix 6);
6.2. the reinsurers report on off-balance-sheet liabilities "(annex 14);
6.3. the reinsurers for the retrocession accounts breakdown by types of reinsurance "(annex 15);
6.4. "overview of retrocession of the Reinsurer by reinsurers" (annex 16);
6.5. the reinsurers in the courts on the basis of the statement of requirements, which the reinsurer is listed as the defendant "(annex 17);
6.6. "review of individual reinsurers balance position explosion" (annex 18);
6.7. the reinsurers statement on intangible and tangible assets and generated technical reserves "(annex 19).
III. Member States Not reinsurers affiliate reviews 7. Member State the reinsurers branch activity report form 5.1-5.10. annex referred to in paragraph 1.
8. non-Member State the reinsurers affiliates quarterly sales report form 5.1-5.6, 5.9 and 6.1-6.7. annex referred to in paragraph 1.
IV. Explanatory notes on the reinsurer's accounts recording the information in preparing reports 9, having regard to the provisions of the regulations approved by the Commission on the preparation of the annual report of the reinsurers ' claims in relation to these provisions the relevant items of the report content, if these rules are not given a separate explanation.
10. the reinsurance company and State reinsurer branch activity report shall be prepared on the basis of the last audited companies or branches in the annual report.
11. "balance" Reinsurer report (annex 1): 11.1. the item "shares and other 13410 worth the paper with the fixed income investment" reflects the public fixed capital formation, investment fund investment certificates and pielīdzināmo securities and investments in other securities with no fixed income. Here are presented only the participation in share capital of the company, in accordance with the annual accounts of reinsurers preparation requirements of the rules does not reflect the balance sheet item "investments in related companies 13200" and the item "investments in associated company 13300";
11.2. item 13420 "debt securities and other fixed income securities" reflects the transferable debt securities, mortgage debentures and other transferable securities with fixed income t.sk. Central and local government securities issued by credit institutions and other securities issued by the company. Securities whose interest rate changes under special conditions, such as the interest rate on the interbank market, is regarded as debt securities and other fixed income securities;
11.3. item 15410 "derivative financial instruments" reflects the financial assets that result from evaluating the derivative financial instruments fair value, i.e. the separate derivative financial instruments positive value amount;
11.4. item 13460 "term deposits with credit institutions ' deposits with credit institutions reflect, which can only be removed after a certain period. Deposits, which do not have such a time-limit or it does not exceed 24 hours or one day of work, even if they bear interest income reflects the balance active 15300. item;
11.5. post 26520 "derivative financial instruments" reflects the financial commitments arising evaluating derivative financial instruments fair value, i.e. the separate derivative financial instruments negative value amount;
11.6. the item "technical provisions" 23000 reflect, in accordance with the procedure approved by the reinsurer control calculating the technical provisions, subject to the provisions approved by the Commission for the establishment of technical provisions and the procedure for calculating the requirements. Life insurance technical reserves the technical reserve includes also created pension funds for biometric risk reinsurance. This item represents the insurer in accordance with the procedure approved by management calculated the fraction of retrocession technical provisions, subject to the terms of the Treaty of retrocession;
7.3. review "in part 3.2, customers, and vendors from intermediaries reinsurance operation," and in part 3.3 "vendors and customers from retrocession operations" provides detailed information about transactions with reinsurance intermediaries and reinsurers, as well as information on the commissions paid to those reinsurance intermediaries with which the transactions are not reflected in annex 1 14120. and/or 26120. position. 3.2. The report "vendors and customers from intermediaries reinsurance operation," boxes "of intermediary Pārpdrošināšan premiums written" and "reinsurance between the compensation paid squat" fill-in, only submitting activity reports and information about the recording in the reporting period using premiums and benefits under all reinsurance contracts, which are used in the signature of reinsurance intermediary services;
11.8. the reference in paragraph 3.4 "other receivables and other accounts payable" gives the position of part 1 of the expanded balance sheet value exceeds 5 000 lats;
7.4. review part 6 "impairment loss recognised in prior periods and impairment losses reversed amounts (A) in the column" active ", which" gives them a revaluation of assets, which made revaluation;
11.10. the review part 6 "the impairment loss recognised in prior periods and impairment losses reversed amounts" (B) in the column "reference to the balance sheet item" specifies the name of the BSI, in which such assets are reflected;
11.11. the review part 6 "the impairment loss recognised in prior periods and impairment losses reversed amounts" 2. under the column "other technical income" and 4. ' other technical expenses "provides information for previous periods recognised impairment losses amounts or reverse an impairment loss, which reflected" the Reinsurer's profit and loss statement "(annex 2) part 1 of the" Technical result "positions" other technical income NET "and" other technical expenses, net ";
11.12. review of part 6 of the "impairment loss recognised in prior periods and impairment losses reversed amounts" 3. the column "other income" and 5 under "other expenses" provides information for previous periods recognised impairment losses amounts or reverse an impairment loss, which reflected "the Reinsurer's profit and loss statement" (annex 2) part 2 of "non-technical result" headings "other income" and "other expenditure including revaluation ".
12. "the Reinsurer's profit and loss statement" (annex 2): 12.1. Overview of part 1 of the "technical" positions result from the non-technical result "12200 carried investment performance (non-life reinsurance)" is calculated as follows: 12.1.1. reinsurers creates technical reserves broken down by the following types: 12.1.1.1. reinsurance life insurance, including pension fund biometric risk reinsurance, non-life reinsurance 12.1.1.2.;
12.1.2. investment activities in part of income and expenditure relating to each of reinsurance referred to in paragraph 12.1.1, determined as follows: 12.1.2.1. calculation of balance sheet items "capital and reserves" and "technical provisions" 12.1.2.2. calculate the total percentage between: 12.1.2.2.1. balance sheet item "capital and reserves" and according to the requirements of paragraph 12.1.2.1 calculated total, 12.1.2.2.2. technical reserves (net) relating to life reinsurance, and according to the requirements of paragraph 12.1.2.1 calculated total , 12.1.2.2.3. technical reserves (net) relating to non-life reinsurance, and according to the requirements of paragraph 12.1.2.1 calculated total, 12.1.2.3. calculation of investment activities in the income and expenditure relating to the balance sheet item "capital and reserves" as investment income and expenditure transactions multiplied by a point under the 12.1.2.2.1. the calculated percentage, 12.1.2.4. calculation of investment activities in the income and expenditure relating to the reassurance, as investment income and expense transactions multiplied by a point under the 12.1.2.2.2. estimated percentage ,

12.1.2.5. calculation of investment activities in the income and expenditure relating to non-life reinsurance, as investment income and expense transactions multiplied by a point under the 12.1.2.2.3. estimated percentage;
12.1.3. investment activities in part of income and expenditure relating to each of reinsurance referred to in paragraph 12.1.1, profit and loss statement reflects this: 12.1.3.1. investment activities in the income and expenditure relating to the balance sheet item "capital and reserves" and "non-life reinsurance, presented report, part 2," Technical result "Not heading or heading 140, 120 12.1.3.2. investment activities in the income and expenditure relating to life reinsurance , presented the report of part 1 of the ' Technical result ' position or position 18100 12100;
12.1.4. investing activities (income minus expenses) relating to non-life reinsurance, transferred from the non-technical account to the technical account, the report from the review, part 2, "Not" the result of heading technical 150 and adding the review part 1 of the "technical" heading to 12200 results;
12.2. review of part 1 of the "technical" position "13000 results other technical income, net" reflects the reinsurance transaction with related income, which is not reflected in other income statement items, such as income from other reinsurers and the reinsurance product distribution of interest income from the share premium payments. Also presented here of reinsurance and retrocession operations revaluation of receivable previous periods recognised impairment losses reversed amounts;
12.3. the review of part 1 of the "technical" position "19100 results other technical expenses, net" reflects the reinsurance transaction with associated costs that are not reflected in other income statement items, such as interest payments to other reinsurers on its deposit and payment of reinsurer on several reinsurers joint management of the reinsurance contract. Also presented here of reinsurance and retrocession operations Receivables Revaluation recognised impairment losses;
12.4 review of part 1 of the ' Technical result ' position "administrative expenses" 17300 reflected in administrative expenditure not directly related to specific types of reinsurance, distributed on the basis of premiums under reinsurance premiums or benefits. Reinsurers can 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 type of reinsurance. Administrative expenses distribution of written justification adds the reinsurers activity report. Selected administrative expense distribution method is applied consistently;
12.5. the report, part 2, "Not technical account" under the heading "other income" 160 reflects income that is not shown in the income statement technical account and is not included in the income of investment activities, such as the rest of the foreign exchange rate changes related values the positive changes. Here are presented the revaluation of receivable previous periods recognised impairment losses reversed amounts;
12.6. the report, part 2, "Not technical account" under the heading "170 other expenses including revaluation" reflect the costs, not shown in the income statement technical account and is not included in the expenditure of the investment activities, for example, the other with the foreign currency rate changes the values of the negative changes, as well as fines paid. Here are presented the other receivables revaluation recognised impairment losses, goodwill amortisation and impairment losses.
13. the reinsurers ' cash flow statement (annex 3): 13.1. item 11000 "reinsurance gross premiums received" reflects the reinsurance premiums received for reinsurance contracts, which is reduced by the portion of the premiums paid;
13.2. item 12100 "the rest of the cash received" reflects the funds that are received through retrocession to the reinsurer, t.sk. part of the remuneration of the retrocession and the retrocession of commissions, as well as other cash received relating to reinsurers operating, but that does not reflect the 11000. item;
13.3 item 12200 "other cash paid" reflects the amounts paid to the reinsurer through retrocession,, t.sk. retrocession premiums payable and paid remuneration paid to reinsurance compensation settlement expenses and paid the amount of the repurchase. This item shall be reduced by the amount of the damages recovered by the retrocession or valid limits marketing assistance, as well as on the recourse result of sums recovered. This item reflects the Commission's payments for maintenance, as well as the rest of the money you paid that relates to reinsurers operating, but that does not reflect the 11000. item;
13.4. the item "acquisition of investments" 21000 reflects the purchase of used investment funds;
13.5. item 22000 "investments" reflects cash received from sales of investments;
13.6. item 23000 "return on investment" reflects the income received from interest payments, rent, and other types of income from the investments concerned;
8.5. the item "cash paid" 32000 reflect dividends paid to shareholders, i.e. dividends paid under the previous accounting year.
14. "the Reinsurer's review of reinsurance" (annex 4) provides information on the obligations of the insurer or other reinsurers, reinsurance, by the way. 1. the column "From the beginning of the year the number of reinsurance contracts concluded" on new contracts are to be considered as agreements with new clients (as well as having concluded a reinsurance contract period is extended by further underwriting) and entered into force during the reporting period. 2000. under the heading "total" number of adjustment contract, if the contract contains one more risk and details of the contract, according to the Division, reflected in several places.
15. "the Reinsurer's review of national reinsurance Division" (annex 5) provides information on reinsurance of commitments by country, based on the insurer's or reinsurer cedējoš registration site.
16. "the Reinsurer's review of the coverage of the technical reserves assets, their location and alignment by currency" (annex 7) provides information about covering technical provisions the assets used in the light of those derivative financial instruments associated with the net value, i.e., taking into account the "balance sheet" of the Reinsurer (annex 1) 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, the assets attributable to each of the values calculated in proportion to the extent of assets: 16.1. Overview part 1 "Summary" provides information on the assets used to cover technical provisions, location, registration, or place of registration of the issuer in the country. 11. the box "other" specify the assets attributable to cover technical provisions, subject to the legal requirements of reinsurance for reinsurance undertakings or non-Member State the reinsurers branch contributions like other reinsurers in the balance sheet "(annex 1) 13000. under the heading" investment "contained investments not specified in report 1-8 in box, or a balance sheet of reinsurers ' (annex 1) for the purposes of heading 15200" cash in hand "included amounts;
16.2. 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;
16.3. financial derivatives the notional core value is determined as follows: 16.3.1. foreign currency financial derivatives when foreign currency buying or selling of foreign currency, the amount of buying or selling the reinsurer;
16.3.2. foreign currency financial derivatives, the exchange of one foreign currency to another foreign currency, the amount of foreign currency that the reinsurer will receive, interest 16.3.3. financial derivatives – it displays the value of the securities or the notional value of derivative instruments is attached;

16.3.4. equity financial derivatives – equity securities or stock index value, which the derived financial instruments is attached;
16.4. 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 6 "cover the technical reserves deposits with credit institutions" indicates the derivative financial instruments in the balance sheet value, if used;
16.5. in part 4 of the report "covering technical provisions with investments for the Fund investment certificates, capital worth papers in mortgage bonds and mortgage 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. If the technical provisions cover debt securities are used, which are not included in the regulated market, but only registered in that country, 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;
10.3. review part 7 "and the technical provisions cover coordination by currency" provides information on the technical provisions and the covering of reconciliation by currencies according to the reinsurance requirements of the law on investment of technical reserves by matching currencies.
17. "the Reinsurer's review of the structure of expenditure" (annex 8) provides information on all the activities of the reinsurers related costs: 17.1. 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);
17.2. customer acquisition expense total (taking into account the changes in the deferred customer acquisition expenses) divided by the reinsurance commissions and expenses for the services (indirect expenditure, for example, advertising);
17.3. 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);
17.4. other technical expenses split commissions (fee other reinsurers for product distribution) and expenditure on services (fee for joint administration of reinsurance contracts, interest payments to other reinsurers for their deposits at the reinsurer);
17.5. 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).
18. "the Reinsurer's review of investment value" (annex 9) the relevant investments on their balance sheet values (acquisition value or fair value).
19. "report on the reinsurer's own funds and the solvency requirements (annex 10) 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 law, as well as reinsurance Commission approved rules for reinsurers the solvency requirements and the calculation of the own funds requirements. If the reinsurer non-life and life reinsurance contracts or offers for less than three years, the reinsurer solvency margin for non-life and life reinsurance, or is calculated only on the basis of non-life and life reinsurance or ways using reinsurance premiums, and review 2.2. ' solvency margin calculated on the basis of remuneration under the "non-life reinsurance and/or review 3.2. ' solvency margin calculated on the basis of remuneration under the" no reassurance.
20. "the Reinsurer's review of branches, representative offices and employees" (annex 11) no Member State the reinsurers Branch completed only "employees" of the Reinsurer.
21. "the Reinsurer's review of the activities of foreign affiliates in reinsurance" (annex 12) provides information on reinsurers abroad arranged in branches of reinsurance gross premiums premiums, piekritušaj gross compensation and reinsurance commissions total (taking into account the changes in the deferred publications) about the nature of reinsurance business.
22. "the Reinsurer's review of its business to reinsurance, through the principle of freedom to provide services in the Member States" (annex 13) provides information on reinsurers in the Member States, using the principle of freedom to provide services, premiums, reinsurance gross premiums piekritušaj gross remuneration and of the Commission pārapdrošināšn total (taking into account the changes in the deferred publications) about the nature of reinsurance business.
23. "the Reinsurer's review of retrocession reinsurance by the ways" (annex 15) provides information about the context of the entire portfolio of the retrocession of retrocession.
24. "the Reinsurer's review of the retrocession by reinsurers" (annex 16) provides information on all reinsurance intermediary and risk having retroceding passed the retrocession. 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. For mediators only (A), (E), in box 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.
25. "the Reinsurer's review of the Court on the basis of requirements which the reinsurer is listed as the defendant" (annex 17) reflects the information on all the known requirements for the reinsurer who is logged on. Review the E column "comment on claims procedures" reinsurers tells you what stage is the requirement.
26. the reinsurers report on intangible and tangible assets and generated technical reserves "(annex 19) part 1" intangible and tangible assets "shall provide" balance "Reinsurer report (annex 1) 12000. under the heading" intangible assets "and the heading" 15100 tangible assets "of the information contained in the detailed breakdown. 2. under ' geographical breakdown of technical reserve "provides information, technical reserves Division, on the basis of the reinsured company's registration site.
27. the reinsurance contracts where one contract together have several types of reinsurance, all scores (bonuses, rewards, etc.) are distributed following the how much of each type of reinsurance is separate.
V. reporting procedure 28. Reinsurance company reports or Member State the reinsurers branch activity report shall be submitted to the Commission not later than four months after the end of the reporting year.
29. the reinsurers ' quarterly report 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). Reinsurance company reinsurer quarterly statement or Member State the reinsurers affiliates quarterly report shall be submitted to the Commission to review the quarter following months 30.
30. the report shall be drawn up in accordance with the provisions of Commission regulations 14.10.2008 No 146 ' prepared statements electronically submit the legislative provisions ".
31. If the Commission finds that the report submitted by the reinsurer prepared incorrectly, it is notified to review the Executive. If the Commission has not indicated otherwise, corrected report shall be submitted not later than the working day following notification of the existence of the error from the Commission.

32. The consultation on the report, except "balance of individual reinsurers position explosion" (annex 18) and reinsurers on intangible and tangible assets and generated technical reserves "(annex 19), preparation of the regulatory requirements of the Commission and the Department of statistics. Consultation on the review of the balance sheet position of individual reinsurers ' explosion ' (annex 18) and reinsurers report on intangible and tangible assets and generated technical reserves "(annex 19) training provided by the Bank of Latvia statistical administration economic and financial statistics.
Vi. Closing questions 33. Statements in accordance with the requirements of this Regulation shall prepare and submit to the reinsurer, from reinsurers on the ceturk makes exasperated little gasps of 2009 quarter.
34. the report "review of individual reinsurers balance position explosion" (annex 18) positions "long-term debt securities with fixed income", "long term loan", "long term deposits", "long-term deposits at the transferor's" and "long-term deposits from reinsurers" termiņdalījum detail shall prepare and submit to the reinsurer, starting with the insurer's quarterly report of 2009. Quarter 4.
35. review of individual reinsurers ' balance-sheet position explosion "(annex 18) sector of the distribution of" General Government "," non-financial corporations "," "," CF MFIS and financial palīgsabiedrīb "," insurers, reinsurers and private pension funds "" household "and" non-profit institutions serving households "in cases where the country code is" en ", shall prepare and submit to the reinsurer, starting with reinsurers in the ceturk report on 2009 makes exasperated little gasps of 4 quarter.
Informative reference to European Union Directive provisions included in the law resulting from a European Union Directive 2005/68/EC on reinsurance and amending Council Directives 73/239/EEC and 92/49/EEC as well as directives 98/78/EC and 2002/83/EC.
Financial and capital market Commission i. attachments 1-19 Krūman ZIP 143kb annex 1 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to obtain information for monitoring, as well as Eurostat statistical reporting overview Reinsurer balance the quarter of the year (reporting period) 1. Balance sheet assets (in lats) position title position number is at the end of the reporting period at the end of the previous year (A) (B) 01 02 signed share capital but not paid 11000 12000 intangible assets investments (13100 13200 13400 + + + + 13300 13500) 13000 land and buildings (13110 + 13120) captive 13110 13100 investment activities related to investment partnerships 13120 (13210 + 13220 + 13230) Participation in the share capital of 13200 13210 debt securities and other fixed income securities lending investments 13230 13220 associated societies (13320 13330 34,044 + +) 13300 capital 13310 participation debt securities and other fixed income securities 13320 loans other financial investments 13330 (13410 + + + + 13450 13420 13430 13440 + 13460 + 13470) 13400
 
 
Equities and other non fixed income (13411 + 13412 + 13413) 13410 shares and other equity securities, which are included in the regulated market 13411 investment fund investment certificates or comparable securities, which are included in the regulated market 13412 other non fixed income 13413 debt securities and other fixed income securities (13421 + 13422 + 13423) 13420, the Republic of Latvia or of another Member State, the Member State of the OECD debt securities which emits 13421 State debt securities and other fixed income securities, which are included in the regulated market, except those specified in 13422 13421. Debt securities and other securities not listed on the regulated market 13423 participation in investment pools With 13430 mortgage backed loans other loans 13450 13440 term deposits with credit institutions 13460 other investment deposits at the transferor's 13500 13470 customers (14100 + + 14300 14200) 14000 Customer from reinsurance operations (14110 + 14120) 14100 Pārapdrošinājum workers 14110 intermediaries 14120 Customer from retrocession operations (14210 14220 +) 14200 reinsurers
14210 14220 intermediaries other receivables other assets 14300 (15200 15300 15400 15100 + + +) 15000 tangible assets 15100 cash in on demand Action against 15200 credit 15300 other assets (15410 + 15420) 15400 derivative financial instruments others 15420 15410 accrued income and prepaid expenses (+ 16300 16100 16200 +) 16000 accrued interest and rent 16100 deferred acquisition costs 16200 other prepaid expenses and accrued income total assets 16300 (11000 + 12000 + 13000 + 14000 + 15,000 + 16,000) a liability heading name of 10000 lines of code period at the end of the preceding year (A) (B) capital and reserves 01 02 (21200 21300 21100 +-+ + + + 21400 21600 21700 21500) share capital Subscribed 21100 21000 share premium own shares 21200 21300 21400 reserves revaluation reserve capital and other reserves previous 21500 profit or loss brought forward (+/–) 21600 period profit or loss (+/–) subordinated liabilities 21700 22000 technical reserves (23200 23100 23300 23400 + + + + + + 23500 23600 23700) 23000 unearned reinsurance premium technical reserves (23110, 23120) gross amount 23110 23100 retrocession part unexpected risks 23120 technical reserves 23200 life insurance technical reserves (23310-23320) gross amount 23310 23300 retrocession part 23320 consideration deferred reinsurance technical reserves (23420 23430 23410 + –) 23400 RBN reserve (23411-23412) 23410 gross amount part of the Retrocession IBNR 23411 23412 spare 23420 decrease of the technical reserves that can be recovered via assignment, subrogation or exercising invalid remains 23430 bonus of technical reserves the technical reserve 23500 equalization 23600 other technical provisions accruals deposits from 23700 reinsurers 25000 24000 Ap (26 + + + + 26,400 26300 26500 26200) 26000 vendors from reinsurance operations (26110 + 26120) workers Pārapdrošinājum 26110 26100 intermediaries 26120 Vendor of retrocession operations (26210 + 26220) 26210 26220 26200 reinsurers, intermediaries loans from credit institutions 26300 tax and social security contributions other Payables 26400 (26510 + ... + 26530) 26510 26500 borrowings derivative financial instruments Other creditors 26530 26520 accrued expenses and deferred income (+ 27200 27100 + 27300) 27000 rent expenses accrued and deferred investment income Not earned in the retrocession 27100 commissions others total liabilities 27200 27300 (21,000 + 22000 + 23000 26000 25000 24000 + + + + 20000 27000) off-balance-sheet commitments (20011and + 20012) 20001 guarantees other guarantees similar 20011 liabilities 20012 (signature) (name) performer (name) (telephone number) (email address) 2. investments 2.1. geographical distribution of Investments 1. part 1 of the annex and 15300. position 13000. explosion (in lats) or registration of land plots and building investments in related companies investments in associated company shares and other securities with fixed income debt securities and other fixed income securities participation in investment pools of mortgage-backed loans and other loan term-deposits with credit institutions other deposits at the transferor's requirements on request against credit-authorities (01 + ... + 11) (A) total contributions 2.2 01 02 03 04 05 06 07 08 09 10 11 12 affiliated and associated companies in annex 1 of part 1 of 13200 13300. position and the explosion (in lats) in the name of the company/associate registration No.
Participation in the share capital of the company Investment in debt securities issued

Loan investments in associated companies/related total (01 + 02 + 03) (A) (B) Affiliated company total 01 02 03 04 associated companies total other investments 2.3 Annex 1 of part 1 of 13470. position the explosion (in lats) contribution to the key contribution of investment amounting to A total 2.4.01 other non fixed income 1 of part 1 of annex 13413. positions of the explosion (in lats) Issuer name the issuer name of the country of registration of the registration number, the type of investment securities to the extent (A) (B) (C) (D) 01 total 2.5. Debt securities and other securities not listed on the regulated market of annex 1 part 1-13423. position the explosion (in lats) Issuer name the issuer name of the country of registration of the registration number or the identification code of the type of Investment Securities in the amount of (A) (B) (C) (D) 01 total other loans to 2.6 of annex 1 of part 1 of the expansion heading 13450 (in lats) name of borrower loan agreement closing date/month/year the loan due date/month/year (A) (B) (C) the sum total of 3.01, customers, and vendors in the Debitori and Kreditori 3.1 from reinsurance operations, 1. pārapdrošinājum workers of part 1 of the annex and 26110. position 14110. explosion (in lats) customer/vendor name amount unspent balance sheet assets liabilities Pārapdrošinātājum 01 02 A worker together 3.2. customers and vendors from intermediaries reinsurance operation, part 1 of annex 1 and of headings 14120.26120 explosion (in lats) the name of the Intermediary balance amount balance in the Commission paid by Reinsurers in the reporting period reinsurance intermediary reinsurance premiums written * remuneration paid by the intermediary assets liabilities (A) reinsurance intermediaries total 01 02 03 04 05 * box filled only on submission of activity reports.
3.3. the customer and the vendor of the retrocession operations annex 1 of part 1 of 14200. and the explosion of heading 26200 (in lats) customer/vendor name amount unspent balance in the provision of paid by Reinsurers in the reporting period assets liabilities (A) reinsurers Reinsurers 01 02 03 X X X total reinsurance intermediary reinsurance intermediaries total total 3.4. Other receivables and other accounts payable of annex 1 and the position of 14300 26530. explosion (in lats) customer/vendor name amount unspent balance sheet assets liabilities (A) 01 02 together to decrypt only the residual amounts more than 5 000 lats.
4. Derivative financial instruments and 15410. of annex 1 headings 26520 explosion (in lats) derivative financial instrument name position number of the balance amount in the assets of the balance sheet under liabilities (A) (B) 01 02 Futures (Futures) 11 swaps (swap) 12 options (options) 13 other derivative financial instruments total 14 (11 + ... + 14) 10 5. Subordinated liabilities and borrowings 1. part 1 of the annex, and 22000.26300. explosion of heading 26510 (in lats) the name of the Lender the loan contract date/month/year the loan repayment term , date/month/year (A) (B) (C) the amount 01 subordinated liabilities subordinated liabilities, total X X Bank loans, loans from credit institutions total X X Loan loans, total X X total 6. Impairment loss recognised in prior periods and impairment losses reversed amount (in lats), which made reference to the revaluation balance sheet item in the revaluation result at the beginning of the reporting period in previous periods recognised impairment losses amounts reversed impairment loss of movement on other balance sheet items revaluation result for the report period the end (01 + ... + 06) other technical income other income other technical expenses other expenses (A) (B) total 7 01 02 03 04 05 06 07. review of asset values that affect the same resources, changes (in lats) position title position number acquisition value fair value changes in value resulting from revaluation in previous years, the changes in value resulting from revaluation in the reporting period (A) (B) parcels of land and buildings 01 02 03 04 (1100 + 1200) 1100 1000 captive investment transaction 1200 for sale available financial assets (2100 + 2200 + 2300) 2000 shares and other securities with fixed income 2100 debt securities and other fixed income securities other t.sk, 2200.
2300
 
 
 
 
(...)
 
 
 
 
 
(...)
 
 
 
 

(Signature) (name) performer (name) (telephone number) (email address) Annex 2 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to obtain information for monitoring, as well as Eurostat statistical reporting of reinsurers ' profit or loss in the quarter of the year (reporting period) 1. Technical result (1) (in lats) position title position number in the reference period (02 + ... + 06) total reassurance (03 + 04) way of life reinsurance reinsurance risk pension fund biometric risk reinsurance
(A) (B) 01 02 03 04 premiums earned ((11100-11200)-(11300 11400 11500-+)) gross premiums written 11000 11100 11200 retrocession part change in gross unearned premiums, technical provisions (+/–) 11300 X X X change in the provision for unearned premiums, technical provisions, part of retrocession (+/–) 11400 X X X the risk of unexpected changes in technical provisions (+/–) 11500 X X X investment income (12110 + ... + 12150) 12100 income from shares in affiliated and associated companies share capital 12110 income from land and buildings from other financial Income 12120 investment investment 12130 revaluation profit investment sales profit 12140 12150 from the non-technical account investment performance carried over (non-life reinsurance) 12200 X X X other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 paid remuneration, net of reinsurance (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 Remuneration adjustment expenses X X X 14113 recovered loss amount (recourse to , valid) 14114 X X X part of the remuneration of the Retrocession 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) 14200 X X X change in gross technical provisions of the RBN (+/–) 14210 X X X changes in technical provisions, RBN retrocession (+/–) 14220 X X X change IBNR reserves (+/–) X X X 14230 changes deferred reinsurance claims for reduction of the amount of the technical reserves (+/–) 14240 X X X change in life insurance technical provisions (15110, 15120), net of the gross amount of change 15100 (+/–) change part of the Retrocession 15110 (+/–) Change in other 15120 technical provisions, net (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs deferred in the 17100 changes customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 investment management expenses including interest paid 18110
 
 
 
 

Losses from shares in affiliated and associated companies share capital contributions revaluation losses 18120 18130 investment sales loss 18140 other technical expenses, net changes in equalization 19100 technical reserve (+/–) 19200 X X X to the non-technical account investment performance carried over (reassurance) 19300 Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200-19300) continued to annex 1 10000 2. Technical account (2) the name of the position the position code in non-life reinsurance (07 + ... + 26) reinsurance way accident reinsurance reinsurance applied to health life insurance technical principles in (A) General (B) 06 07 08 09 premiums earned ((11100-11200)-(11300 11400 11500-+)) gross premiums written 11000 11100 11200 retrocession part change in gross unearned premium technical reserve (+/–) change in the provision for unearned premiums 11300 technical reserve, part of the retrocession (+/–) 11400 changes unexpected risks in technical reserve (+/–) 11500 investment activities income (12110 + ... + 12150) 12100 X X X X income from shares in affiliated and associated companies share capital 12110 X X X X income from land and buildings 12120 X X X
X income from other financial investments 12130 X X X X investment revaluation profit 12140 X X X X investment sales profit 12150 X X X X from the non-technical account investment performance carried over (non-life reinsurance) 12200 other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 paid remuneration, net of reinsurance (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 X X X X a consideration of adjustment of expenses recovered 14113 loss amount (recourse, remains valid) part of the remuneration of the Retrocession 14114 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) changes in gross RBN 14200 technical reserve (+/–) change in the RBN 14210 technical provisions, part of retrocession (+/–) change in IBNR reserves 14220 (+/–) 14230 changes deferred reinsurance claims the reduction amount of the technical reserves (+/–) 14240 changes life insurance technical reserves, net (15110, 15120) 15100 X X X X gross amount of change (+/–) X X X X retrocession 15110 part changes (+/–) X X X X change 15120 in other technical provisions, net (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs deferred in the 17100 changes customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 X X X X investment management charges, including interest paid 18110 X X X X injury from participation in affiliated and associated companies share capital 18120 X X X X investment revaluation losses
18130 X X X X investment sales loss 18140 X X X X other technical expenses, net changes in equalization 19100 technical reserve (+/–) 19200 to the non-technical account investment performance carried over (reassurance) 19300 X X X X Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200-19300) continued to annex 1 10000 2. Technical result (3) position title position number in the form of land transport Reinsurance reinsurance reinsurance of rail transport aircraft of ship cargo reinsurance reinsurance reinsurance (A) (B)
10 11 12 13 14 premiums earned ((11100-11200)-(11300 11400 11500-+)) gross premiums written 11000 11100 11200 retrocession part change in gross unearned premium technical reserve (+/–) change in the provision for unearned premiums 11300 technical reserve, part of the retrocession (+/–) 11400 changes unexpected risks in technical reserve (+/–) 11500 investment activities income (12110 + ... + 12150) 12100 X X X X X income from shares in affiliated and associated companies share capital 12110 X X X X X income from land and buildings 12120 X X X X X the income from other financial investments 12130 X X X X X investment revaluation profit 12140 X X X X X investment sales profit 12150 X X X X X from the non-technical account investment performance carried over (non-life reinsurance) 12200 other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 paid remuneration, net of reinsurance (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 X X X X X Remuneration costs of adjustment of 14113
 
 
 
 
 
Recovered loss amount (recourse, remains valid) part of the remuneration of the Retrocession 14114 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) changes in gross RBN 14200 technical reserve (+/–) change in the RBN 14210 technical provisions, part of retrocession (+/–) change in IBNR reserves 14220 (+/–) 14230 changes deferred reinsurance claims the reduction amount of the technical reserves (+/–) 14240 changes life insurance technical reserves, net (15110, 15120) 15100 X X X X X gross amount of change (+/–) X X X X X 15110 retrocession part changes (+/–) 15120 X X
X X X changes in other technical provisions, net (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs deferred in the 17100 changes customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 X X X X X investment management expenses including interest paid 18110 X X X X X injury from participation in affiliated and associated companies share capital 18120 X X X X X investment revaluation losses 18130 X X X X X investment sales loss 18140 X X X X X other technical expenses, net changes in equalization 19100 technical reserve (+/–) 19200 to the non-technical account investment performance carried over (reassurance) 19300 X X X X X Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200- 19300) continued to annex 1 10000 2. Technical result (4) the name of the position Line code type of Reinsurance reinsurance of property against fire and damage by natural disasters property reinsurance from other losses land vehicle liability reinsurance of Aircraft insurance against civil liability in respect of (A) (B) 15 16 17 18 reinsurance premiums earned ((11100-11200)-(11300 11400 11500-+)) gross premiums written 11000 11100 11200 retrocession part change in gross unearned premium technical reserve (+/–) change in the provision for unearned premiums 11300-technical provisions , part of the retrocession (+/–) 11400 changes unexpected risks in technical reserve (+/–) 11500 investment activities income (12110 + ... + 12150) 12100 X X X X income from shares in affiliated and associated companies share capital 12110 X X X X

Income from land and buildings 12120 X X X X the income from other financial investments 12130 X X X X investment revaluation profit 12140 X X X X investment sales profit 12150 X X X X from the non-technical account investment performance carried over (non-life reinsurance) 12200 other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 reinsurance paid rewards NET (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 X X X X a consideration of adjustment of expenses recovered loss amount 14113 (recourse, remains valid) part of the remuneration of the Retrocession 14114 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) changes in gross RBN 14200 technical reserve (+/–) change in the RBN is 14210 technical provisions , part of the retrocession (+/–) change in IBNR reserves 14220 (+/–) 14230 changes deferred reinsurance claims the reduction amount of the technical reserves (+/–) 14240 changes life insurance technical reserves, net (15110, 15120) 15100 X X X X gross amount of change (+/–) X X X X retrocession 15110 part changes (+/–) X X X X 15120 changes in other technical provisions, net (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs deferred in the 17100 changes customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 X X X X investment management charges, including interest paid 18110 X X X X injury from participation in affiliated and associated companies share capital 18120 X X X X investment revaluation losses X X X X 18130 investment sales loss 18140 X X X X other technical expenses net changes to equalization 19100 technical reserve (+/–) 19200 to the non-technical account investment performance carried over (reassurance) 19300 X X X X Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200-19300) continued to annex 1 10000 2. Technical result (5) position title position number in the form of Reinsurance shipowners ' civil liability reinsurance General indemnity reinsurance credit reinsurance reinsurance (A) (B) the guarantee premiums earned 19 20 21 22 ((11100-11200)-(11300 11400 11500-+)) 11000 gross premiums written
11100 11200 retrocession part change in gross unearned premium technical reserve (+/–) change in the provision for unearned premiums 11300 technical reserve, part of the retrocession (+/–) 11400 changes unexpected risks in technical reserve (+/–) 11500 investment activities income (12110 + ... + 12150) 12100 X X X X income from shares in affiliated and associated companies share capital 12110 X X X X income from land and buildings 12120 X X X X the income from other financial investments 12130 X X X X investment revaluation profit 12140 X X X X investment sales profit
12150 X X X X from the non-technical account investment performance carried over (non-life reinsurance) 12200 other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 paid remuneration, net of reinsurance (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 X X X X a consideration of adjustment of expenses recovered loss amount 14113 (recourse to , valid) part of the Retrocession fees 14114 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) changes in gross RBN 14200 technical reserve (+/–) change in the RBN 14210 technical provisions, part of retrocession (+/–) change in IBNR reserves 14220 (+/–) 14230 changes deferred reinsurance claims the reduction amount of the technical reserves (+/–) 14240 changes life insurance technical reserves, net (15110, 15120) 15100 X X X X gross amount of change (+/–) X X X X retrocession 15110 part changes (+/–) X X X X 15120 changes in other technical provisions NET (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs deferred in the 17100 changes customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 X X X X investment management charges, including interest paid 18110 X X X X injury from participation in affiliated and associated companies share capital 18120 X X X X investment revaluation losses 18130 X X
X X investment sales loss 18140 X X X X other technical expenses, net changes in equalization 19100 technical reserve (+/–) 19200 to the non-technical account investment performance carried over (reassurance) 19300 X X X X Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200-19300) continued to annex 1 10000 2. Technical result (6) position title position number in the form of various Reinsurance financial loss, legal expenses of reinsurance reinsurance reinsurance reinsurance help traffic (A) (B) 23 24 25 26
Earned premiums ((11100-11200)-(11300 11400 11500-+)) gross premiums written 11000 11100 11200 retrocession part change in gross unearned premium technical reserve (+/–) change in the provision for unearned premiums 11300 technical reserve, part of the retrocession (+/–) 11400 changes unexpected risks in technical reserve (+/–) 11500 investment activities income (12110 + ... + 12150) 12100 X X X X income from shares in affiliated and associated companies share capital 12110 X X X X income from land and buildings 12120 X X X X the income from other financial investments 12130 X X X X
Investment revaluation profit 12140 X X X X investment sales profit 12150 X X X X from the non-technical account investment performance carried over (non-life reinsurance) 12200 other technical income, net amount Agreed remuneration claims 13000, net (14100 + 14200) 14000 paid remuneration, net of reinsurance (14110-14120) gross remuneration paid to 14100 (14113, 14114 14111 + + 14112) 14110 reinsurance reimbursement amount amount of the Repurchase 14112 14111 X X X X a consideration of adjustment of expenses recovered loss amount 14113 (recourse to , valid) part of the Retrocession fees 14114 14120 changes deferred reinsurance claims technical provisions, net of (14210 14220 14230 14240-+-) changes in gross RBN 14200 technical reserve (+/–) change in the RBN 14210 technical provisions, part of retrocession (+/–) change in IBNR reserves 14220 (+/–) 14230 changes deferred reinsurance claims the reduction amount of the technical reserves (+/–) 14240 changes life insurance technical reserves, net (15110, 15120) 15100 X X X X gross amount of change (+/–) X X X X retrocession 15110 part changes (+/–) X X X X 15120 changes in other technical provisions NET (+/–) net bonuses 16000 15200 net operating expenditures (17300 17200 17400 17100 + +--17500) 17000 Customer acquisition costs 17100
 
 
 

 
Changes in the deferred customer acquisition costs (+/) administrative expenditure 17300 17200 Retrocession of commissions and participation in profits not earned 17400 reinsurance commissions (+/–) 17500 investment operational expenditure (18110 + ... + 18140) 18100 X X X X investment management charges, including interest paid 18110 X X X X injury from participation in affiliated and associated companies share capital 18120 X X X X investment revaluation losses X X X X 18130 investment sales loss 18140 X X X X other technical expenses net changes to equalization 19100 technical reserve (+/–) 19200 to the non-technical account investment performance carried over (reassurance) 19300 X X X X Technical result (11000 + 12100 + 13000-14000 + 15100 12200 + + 16000-17000-15200-18100-19100 + 19200-19300) 10000 2. Non-technical result (in lats) position title position number in the reference period A B 01 technical results in the reporting period (+/-) (10000) 110 investment activities income not reassurance (121 + ... + 125) 120 income from shares in affiliated and associated companies share capital 121 income from land and buildings
122 other financial income from investments the investment revaluation gains of 123 124 125 investment sales profit from the Technical result carried investment performance (reassurance) 130 investment operating expenses non-life reinsurance (141 + ... + 144) 140 investment management charges, including interest paid 141 losses from shares in affiliated and associated companies share capital contributions revaluation losses 142 143 144 investment sales losses on the Technical result carried investment performance (non-life reinsurance) 160 150 other income other expenses including revaluation 170 PERIOD profit or loss before tax (110 + 120 + 130-140-150 + 160-170) 200 310 corporate income tax accounting PERIOD profit or loss (200-310) 300 (signature) (name) performer (name) (telephone number) (email address) Annex 3 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "report for to get the information to carry out supervision.
Reinsurers cash flow statement the quarter of the year (accounting period) (in lats) position title position number in the reference period A B 01 received gross premiums in the reinsurance (11100 11200 +) in the 11100 11000 reassurance Not reassurance in the rest of the cash received 11200 12100 general cash paid cash flows from 12200 reinsurance transactions (11000 + 12100-12200) 10000 investment purchase 21000 investment sales income from investments 23000 22000 general cash received 24000 General 25000 cash paid cash flows from investment activities (22,000-23,000 + 24,000-25,000 + 21,000) 20000 cash received
32000 31000 cash paid cash flows from financing activities (31000-32000) 30000 exchange rate changes impact on cash and its equivalents (+/–) 40000 cash and cash equivalents at the beginning of the year (+/–) 50000 cash and cash equivalents at the end of the year (20,000 + 10,000 + 30000 + 40000 + 50000) 60000 (signature) (name) performer (name) (telephone number) (email address) Annex 4 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "report for to get the information to carry out supervision, as well as Eurostat statistical reporting position title position number from the beginning of the year pārapdr-šināšan concluded a number of contracts in force pārapdr-šināšan number of contracts at the end of the reporting period unearned reinsurance premiums, technical reserves for risks Not technical reserves of life insurance technical reserves the technical reserve for IBNR RBN technical reserves the technical reserve reductions that could be recovered with the assignment, subrogation or realizing the Equalization valid technical provisions gross Net gross Net gross Net (A) (B) 01 02 03 04 05
risk of Life reinsurance 06 07 08 09 10 11 12 1100 X X X X X X X X pension fund biometric risk reinsurance 1200 X X X X X X X X accident reinsurance 1301 X X X X health reinsurance 1302 motor reinsurance X X 1303 rail transport reinsurance 1304 X X X X 1305 reinsurance aircraft Ship Cargo reinsurance X X 1306-1307 X X property reinsurance reinsurance against fire and damage by natural disasters 1308
 
 
 
 
 
X X property reinsurance from other losses X X 1309 land vehicle liability reinsurance X X 1310 Flight of insurance against civil liability in respect of reinsurance X X 1311 shipowners ' civil liability reinsurance X X 1312 General indemnity reinsurance 1313 X X X X 1314 reinsurance Credit Surety reinsurance 1315 X X various financial loss reinsurance 1316 X X legal reinsurance 1317 X X X X 1318 help reinsurance reinsurance X X 1319 traffic total (1100 + 1200 + 1301 + ... 2000 X X 1319) (signature) (name) performer (name) (telephone number) (email address) Annex 5 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to get information to carry out supervision, dispatch Latvian Bank and Eurostat statistical reporting.
The primary report on the Division of national reinsurance (in lats) country of registration Signed the reinsurance premiums paid for unearned reinsurance indemnity reinsurance premiums, technical reserves for risks Not technical reserves of life insurance technical provisions outstanding claims reinsurance technical provisions gross Net gross Net gross Net gross Net RBN technical reserves technical IBNR reserve amount of reduction (A) gross Net total t.sk 01 02 03 04 05 06 07 08 09 10 11 12 13. Group X X X X X X X X X * the deferred reinsurance reimbursement reductions, the technical reserves that can be recovered via assignment, subrogation or exercising invalid.  
(Signature) (name) performer (name) (telephone number) (email address) Annex 6 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to get information to carry out supervision.
Reinsurers statement on reinsurance contracts in the quarter of the year (accounting period) (in lats) classes to a position code gross reinsurance premiums underwritten gross remuneration paid out of compulsory reinsurance the reinsurance contracts of reinsurance treaties the optional mandatory optional reinsurance agreements, contracts of reinsurance contracts Not proportional Proportional treaties Proportional treaties Not proportional treaties Proportional treaties Not proportional treaties Proportional treaties disproportionate contracts (A) (B) the risk of the Life reinsurance 01 02 03 04 05 06 07 08 1100 pension fund biometric risk reinsurance 1200
 
 

 
 
 
 
 
 
Personal accident reinsurance 1301 health reinsurance reinsurance 1302 1303 road transport rail transport reinsurance reinsurance 1305 Ship Aircraft 1304-1306 cargo reinsurance reinsurance reinsurance of property 1307 against fire and damage by natural disasters 1308 property reinsurance from other losses 1309 land vehicle liability reinsurance of 1310 Flight insurance against civil liability in respect of reinsurance 1311 shipowners ' civil liability reinsurance 1312 General indemnity reinsurance 1313
 
 
 
 
 
 
 
 
Credit reinsurance reinsurance Guarantees 1314 1315 financial damages Various reinsurance reinsurance 1316 1317 legal expenses assistance reinsurance reinsurance 1318 1319 in total traffic (1100 + 1200 + 1301 + ... 1319) 2000 (signature) (name) performer (name) (telephone number) (email address) Annex 7 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to get information to carry out supervision.
The primary report on the coverage of the technical reserves assets, their location and alignment of the quarter of the year by currency (reporting period) 1. Summary (in lats), the name of the country of registration of the name of the active roles together (01 + ... + 11) parcels of land and building shares, other equity securities investment fund investment certificates are included in the regulated market shares, other equity securities and investment funds investment certificates that have not been included in the regulated market of the Republic of Latvia to another Member State or the Member State of the OECD debt securities that are issued by public debt securities and other fixed income securities, which are included in the regulated market, except 04. specified in debt securities and other securities not listed on the regulated market With mortgage backed loans Term-deposits with credit institutions to request-for-credit institutions-šinājum workers Pārapdr receivables from operations šināšan pārapdr-other assets (A) total T.sk 01 02 03 04 05 06 07 08 09 10 11 12. one and the same company shares other negotiable securities, which are stocks, bonds, debt securities and money and capital market instruments X X X X X X X T.sk., a company belonging to the same group, shares, other negotiable securities, which are stocks, bonds, debt securities and money and capital market instruments X X X X X X X one and the same company shares other negotiable securities, which are stocks, bonds, debt securities and money and capital market instruments to the net technical reserves,% X X X X X X X X X X X a company belonging to the same group, shares, other negotiable securities, which are stocks, bonds, debt securities and money and capital market instruments to the net technical provisions as% X X X X X X X X X X X 2. The technical provisions cover used derivative financial instruments with derived financial instruments asset positions in the name of the regulated market, which includes instrument, the name of the country of registration of the regulated market internet address Futures (Futures) swaps (swap) options (options) derivative financial instruments the fair value of financial derivatives the notional value of the basic-derivative financial instruments the fair value of financial derivatives the notional values of the derivative financial instruments the fair value of financial derivatives the notional value of the active body
liabilities assets liabilities assets liabilities (A) (B) (C) parcels of land and buildings 01 02 03 04 05 06 07 08 09 X X X X X X X X X shares, other equity securities investment fund units X X X X X X X X X of the Republic of Latvia, of the other Member State or the Member State of the OECD debt securities issued by the Government X X X X X X X X X other debt securities X X X X X X X X
With mortgage-backed loans x X X X X X X X X X X X X term deposits with credit institutions X X X X X X Requirement to request to credit institutions X X X X X X X X X X X 3 total. coverage for technical provisions with investments in land and buildings (in lats) plot/building location, address, amount of contribution, the amount of the contribution to the net technical provisions , land and buildings to the needs of their own land and buildings for investment activities (01 + 02 + 03-04) the book value of financial derivatives fair value assets liabilities A total 4.01 02 03 04 05 05 covering technical provisions with investments in the Fund investment certificates, equity securities, mortgage lending in the mortgage bonds and debt securities (in lats) investment fund/issuer name registration No.
Regulated market, which includes securities, or securities of the State of registration name of the regulated market internet address rating the rating agencies name investment about the extent of the contribution to the net technical reserves,% book value of derivative financial instruments the fair value of the total (01 + 02 – 03) assets liabilities (A) (B) (C) (D) (E) (F) 01 02 03 04 05 closed investment fund units along the open Fund units total shares and other equity securities total mortgage mortgages
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Total debt securities and other fixed income securities, except for the Central Government and local Government together issued 5. Technical provisions to cover mortgage-backed loans (in lats) Borrower name registration no/personas identification code and the amount of the loan and the amount of the loan to the net technical reserves,% book value of derivative financial instruments the fair value of the total (01 + 02 – 03) assets liabilities (A) (B) a total of 6.01 02 03 04 05 technical provisions cover deposits in credit institutions (in lats), the name of the credit institution registration No.
The State in which a credit institution is licensed, the name of the term deposit with credit institutions requirements on demand to credit institutions deposit amount, total (01 + 02-03 + 04 + 05-06) the deposit amount to the net technical reserves,% book value of derivative financial instruments fair value the carrying value of financial derivatives fair value assets liabilities assets liabilities (A) (B) (C) total 7 01 02 03 04 05 06 07 08. Technical provisions and the covering coordination by currency


(in lats)
Breakdown by asset type valūtām1 technical provisions matching pointer (09. box-box 14), absolute value in currency position kaņot Nesas-(total: 15 aisle aisle 14 total) land and buildings equity shares and other non fixed income debt securities and other fixed income securities With mortgage backed loans Term-deposits with credit institutions to request against credit-Insurance institutions-Morrow worker receivables from direct insurance-definition operations assets total (01. + ... + 08. box) pārapdr-šināšan unearned premium and a risk of life insurance technical reserves the technical definition- spare pārapdr šināšan deferred-compensation of the technical reserves the technical reserve the other 2 total (box + 10 ... + 13. box) (A) X X 01 02 03 04 05 06 07 08 09 10 11 12 13 14 15 16 total 1Valūt names are specified in accordance with the international standard ISO 4217, "codes for currencies and resources".
2 bonus of technical reserves the technical reserve, equalization and other technical provisions.
8. Technical provisions and the covering coordination, subject to the terms of the costs (in lats) RBN reserves the included pārapdr-šināšan expected costs claims deadlines of the review quarter last month last date RBN reserve pārapdr-šināšan included in the total amount of remuneration to asset items name together (02 + ... + 12) matching pointer (01.-13. box), the absolute value of land plots and building shares, other equity securities and investment funds certificates that are included in the regulated market shares, other equity securities and investment funds investment certificates that have not been included in the regulated market of the Republic of Latvia, of the other Member State or the Member State of the OECD debt securities that are issued by public debt securities and other fixed income securities, which are included in the regulated market, except 05. specified in debt securities and other securities not listed on the regulated market With mortgage backed loans Term-deposits with credit institutions to request-for-credit institutions-šinājum workers Pārapdr receivables from operations šināšan pārapdr-other assets (A) 01
02 03 04 05 06 07 08 09 10 11 12 13 14 to 1 month 1 to 2 months 2 to 3 months from 3 to 6 months 6 to 9 months from 9 months to 1 year 1 to 2 years of n 2 to 3 years from 3 years total (signature) (name) (name Artist first name, last name) (telephone number) (email address) Annex 8 Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "report provides statistical information to Eurostat statistical reporting requirements.
The primary report on the structure of expenditure in the quarter of the year (reporting period) name of the position in the code Heading amount (A) (B) Compensation settlement expenses 01 (11 + 12) 10 personnel costs expenditure on services 11 12 customer acquisition expense total (22 + 23) 20 Commission expenditure for services 22 23 administrative expenditure (31 + 32) 30 31 personnel costs expenditure on services in 32 other technical expenses (42 + 43) 40 Commission expenditure on services 43 42 investment management expenses (51 + 52) 50 51 personnel costs expenditure on services 52 (signature) (name) performer (name) (telephone number) (email address) 9. Annex Reinsurers: financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "report provides statistical information to Eurostat statistical reporting requirements.
The primary report on the investment value of the quarter of the year (accounting period) (in lats) position title position number acquisition value fair value (A) (B) parcels of land and buildings 01 02 (111 + 112) 110 111 captive investment activities related to investment partnerships 112 (121 + 122 + 123) participation in share capital 120 121 debt securities and other fixed income securities loans 123 122 investments in associated companies (131 + 132 + 132) equity Participation 131 130 debt securities and other fixed income securities loans 132 133 other financial investments (141 + ... + 147) 140 equities and other non fixed income 141 debt securities and other fixed income securities participation in investment pools 142 143 With mortgage backed loans other loans 144 145 146 credit institutions term deposits other investments at the transferor's 150 147 deposits total investment value (110 + 120 + 130 + 140 + 150) 100 (signature) (name) performer (name) (telephone number) (email address) Annex 10 reinsurer : financial and capital market Commission rules, regulations No 13.02.2009 20 reinsurers reporting regulations provisions "designed to get information to carry out supervision.
Overview of the reinsurers for own funds and the solvency requirements of the quarter of the year (reporting period) 1. calculation of the own funds and the solvency requirements 1.1. Reinsurance undertaking's own funds and the solvency requirements of the calculation performance (in lats) position title position number (A) (B) the amount of the share capital at 01 111 Reinsurer share premium reserve capital of 112 and 113 other reserves in previous years ' audited retained profit/loss (+/–) 114 45% of revaluation reserves that results in a value of available-for-sale financial assets Revaluation 115 45% from the previous year, the investment property values rise 116 70% of revaluation reserves, which created the reinsurer's own needs purchase plots of land and building revaluation loss for the period 117 118-owned Reinsurer's shares 119 120 intangible assets investments in credit institutions, financial institutions, insurance holding company, an insurance company, a foreign insurer, reinsurance companies and foreign reinsurers share capital and subordinated capital reinsurers, which directly or indirectly owns 20 percent or more of the share capital or the total voting shares, shares or part 121 the number of preference shares with a dividend accrual 122 of available-for-sale financial assets revaluation reserve, if it has negative 123 profit from investment property revaluation total 124 ("111" + ... + "117"-"118"-""-""-119 120 121 122 ""-""-"" 123 "" 124 ") specified period 100 refundable subordinated perpetual subordinated capital kapitāls1 201 202 specified period of convertible preference shares with a dividend of uzkrāšanu1 203 perpetual preferred shares with a 204 total accumulation of dividends ("201" + ... + "204") own funds calculated 211 included in amount (if "211" > 0.5 x ("100" or "8,000"; the smallest value), then the 0.5 x ("100" or "8,000"; the smallest value); if "211" ≤ 0.5 x ("100" or "8,000"; the smallest value), then the "211") 200 total own funds ("100" + "200") 300 solvency margin ("9000") 400 solvency margin requirement ("300," "the 400") in the 1Ievēroj 500 ("201" + "203") ≤ 0.25 x ("100" or "8,000"; the smallest value).
1.2. non-Member State the reinsurers affiliates own funds and the solvency calculation requirements (in lats) position title position number 01 in the amount (A) (B) other reserves 111 the previous year audited retained profit/loss (+/–) 112 45% of revaluation reserves, which results in the available-for-sale financial assets Revaluation of 113
 

45% of the previous year, the investment property values increase 114 70% of revaluation reserves, which results in the same branch of the reinsurer needs purchase plots of land and building revaluation loss for the reporting period 115 116 117 intangible assets investment in a Member State the reinsurers, who created this branch, as well as its subsidiary company of 118 Claim on demand to credit institutions, which is not a member of the reinsurers, who created this affiliate subsidiaries other receivables – 119 no Member State reinsurer who created this branch, as well as its subsidiaries 120 of available-for-sale financial assets revaluation reserve, if it has negative 121 the previous year profit from investment property revaluation 122 total own funds ("111" + ... + ""-""-115 116 117 118 ""-""-""-""-119 120 121 122 ""-"") 100 solvency margin ("9000") 200 solvency margin requirement ("100", "200") 300 2. Solvency margin calculation in non-life reinsurance 2.1. Solvency margin calculation on the basis of premiums in non-life reinsurance (LCY) position title position number of the sum of (A) (B) 01 the number of months in the reporting period reporting period 1110 gross premiums written aircraft owners, ship owners and general civil liability reinsurance reinsurance in 1120 in the subject of health life insurance technical principles 1130 1140 in other types of reinsurance the corrected amount of gross premiums written in the reference period, excluding the health reinsurance, with adequate life insurance technical principles ("1120" x 1.5 "1140) 1150 corrected amount of gross premiums written in the previous accounting year except health reinsurance, with adequate life insurance technical principles (heading "" previous 1150) 1160 2 gross premiums written amounting to a previous health reinsurance, with adequate life insurance technical principles (heading "1130" previous year end) 2 1170 about gross premiums written for the calculation (if "1110"