Circular 230/2012/tt-Btc: The Accounting Manual Applicable To Non-Life Insurance Business, Reinsurance Business And Branch Casualty Insurance Business Abroad

Original Language Title: Thông tư 232/2012/TT-BTC: Hướng dẫn kế toán áp dụng đối với doanh nghiệp bảo hiểm phi nhân thọ, doanh nghiệp tái bảo hiểm và chi nhánh doanh nghiệp bảo hiểm phi nhân thọ nước ngoài

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FINANCE MINISTRY
Number: 232 /2012/TT-BTC
THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, 28 December 2012

IT ' S SMART

The accounting guide applies to non-human life insurance business,

the reinsurance business and the non-foreign life insurance business branch.

________________________

Number of Accounting Rules. 03 /2003/QH11 June 17, 2003;

Office of Business Law No. 24 /2000/QH 10 days 09/12/2000;

Edit Law Base, which adds some of the provisions of the Digital Insurance Business Law 61 /2010/QH12 November 24, 2010;

Base of Protocol 129 /2004/ND-CP December 31, 2004 of the Government regulates the details and guidelines for some of the provisions of the applicable Accounting Law in business operations;

Base of Protocol 118 /2008/NĐ-CP November 27, 2008 of the Government Regulation, mandate, authority, and organizational structure of the Ministry of Finance;

Base of Protocol 45 /2007/NĐ-CP March 27, 2007 of the Government Regulation details of certain provisions of the Insurance Business Law;

Base of Protocol 46 /2007/ND-CP March 27, 2007 of the Government regulates the financial regime for insurance business and the insurance brokerage.

On the recommendation of the Chief Accounting and Audit.

The Minister of Finance guides the applicable accounting for non-human life insurance business, reinsurance business, and foreign-life insurance business affiliates.

What? 1. The tuning range and subject apply

1. This information regulates certain accounts, principles, accounting methods, the financial reporting pattern that applies to non-human life insurance, health, reinsurance and non-foreign life insurance business affiliates established and established in the United States. active law in Vietnam (later abbreviated as Non-Life Insurance Business).

2. Non-guided accounting content in this Smart, nonprofit life insurance businesses that follow the corporate accounting regime that are accompanied by Decision No. 1, announced on Monday. 15 /2006/QĐ-BTC March 20, 2006, of the Minister of Finance (later abbreviated as Decision) 15 /2006/QĐ-BTC); Guided-oriented, accounting standards and modified instructions, supplematuation of the Enterprise Accounting Mode.

What? 2. Accounting Account Regulation

1. Change the name of a number of accounting accounts issued at the Board of Enterprise Accounting by Decision No. 1. 15 /2006/QĐ-BTC and the Smart Guide to the Innovative Business to apply for non-human life insurance business.

1.1. Renamed the second-level account of TK 511-"Sales and service sales" as follows:

-TK 5111-"Sales sales" into "Original Insurance Revenue";

-TK 5112-"Sales of products" to "Revenue for Insurance Premiums";

-TK 5113-"Revenue provides service" to "Insurance Red Rose Revenue".

1.2. Renamed TK 531-"The sale returned" to "The Cost, The Insurance Rose".

TK 531 has second-level accounts as follows:

-TK 5311-Original insurance charge;

-TK 5312-Cost of reinsurance;

-TK 5313-Reinsurance rose.

1.3. Renamed TK 532-"Sales price sales" to "Redcut, Insurance Rose".

TK 532 has second-level accounts as follows:

-TK 5321-Reducing the original premium;

-TK 5322-Reduction of reinsurance fees;

-TK 5323-Reduction in reinsurance commission.

2. Add to Accounting Accounts compared to the Digital Decision 15 /2006/QĐ-BTC and the Smart Guide to the Innovative Business to apply for non-human life insurance business.

2.1. Add a second-level account of TK 244-"Fund, long term wager" as follows:

-TK 2441.

-TK 2448-The secretary, another bet.

2.2. Second-level account plugin, Level 3 of the TK 352-"Prepaid backup" as follows:

-TK 3521.

+ TK 35211-The original insurance charge and reinsurance service;

+ TK 35212-Insurance reinsurance charges.

-TK 3522-The compensation reserve.

+ TK 35221-The original insurance and reinsurance compensation reserve;

+ TK 35222-Insurance reinsurance compensation reserve.

-TK 3523-The big fluctuation room.

-TK 3524-The backup must be paid.

2.3. "TK 416".

2.4. TK 533-"Insurance reinsurance fee".

2.5. TK 624-"Insurance business costs".

TK 624 has secondary and third-level accounts as follows:

-TK 6241-Original insurance business cost:

+ TK 62411-Compensation;

+ TK 62412-An unenjoyed waste reserve;

+ TK 62413-The compensation reserve;

+ TK 62414-The Rose Branch;

+ TK 62417-Cost of insurance agent;

+ TK 62418-The original insurance business.

-TK 6242-Business reinsurance business cost:

+ TK 62421-Compensation;

+ TK 62422-An unenjoyed fee reserve;

+ TK 62423-The compensation reserve;

+ TK 62424-The Rose Branch;

+ TK 62428-The other genus on business reinsurance.

-TK 6243-Cost of reinsurance business.

-TK 6245.

-TK 6248-Other business operating expenses.

2.6. The addition of TK 005-"The insurance contract has not been responsible"

TK 005 has second-level accounts as follows:

+ TK 0051-The original insurance contract has not yet been responsible;

+ TK 0052-Reinsurance contract has not yet been responsible;

+ TK 0053-Reinsurance deal has not yet been responsible.

3. Do not use some of the following accounting Accounts:

3.1. Do not use Accounts in the Balance Sheet:

-TK 1385.

-TK 155-The finished product.

-TK 1561-The purchase price;

-TK 1562-Cost of goods procurement;

-TK 157-to sell.

-TK 158-Goods security depot;

-TK 161.

-TK 2134-cargo label;

-TK 337-Payment by contract planning.

-TK 3385.

-TK 417-Business arrangement support fund;

-TK 441-XDCB investment capital;

-TK 461-Career funding source;

-TK 466-The funds have formed TSCE;

-TK 5114-Revenue, allowance;

-TK 521-Commercial discount;

-TK 611-Purchasing;

-TK 621-Cost of materials, direct materials;

-TK 622-Direct employee cost;

-TK 623-The cost of using the public executor;

-TK 627-General production costs;

-TK 631-The price of production;

-TK 641-Cost of sale.

3.2. Do not use the Accounts Out of the Balance Sheet:

-TK 003-Sales receipt, deposit, booklet;

-TK 008-Project spending, project.

(The portfolio of accounting accounts applies to the non-human life insurance business according to Annex 01).

What? 3. Accounting for financial investments

1. Accounting for non-life insurance business financing is reflected in account groups 12-Short-term financial investment, group TK 22-long-term financial investment and accounts related to real estate business operations investing in the financial and financial capital. (TK 1567-Real Estate Goods and TK 217).

2. Accounting for the financial investments that are reflected in the Accounts stated at the paragraph 1 This Article needs to comply with the following regulations:

2.1. The financial investment activities of the non-life insurance business must comply with the rule of law and ensure the safety, efficiency, liquidity;

2.2. Non-life insurance business has to plague investments in account groups 12-Short-term financial investment, group TK 22-Long-term financial investment, separate from each source of equity, idle capital from the business and business ventures. other legal sources under the rule of law as the basis of reporting operational investment by the regulation of the financial regime;

2.3. Non-human life insurance business must implement other regulations under the Board of Enterprise Accounting by Decision No. 1. 15 /2006/QĐ-BTC And the Smart Guide to the Enterprise Accounting.

3. The accountant must open a detailed tracking of short-term and long-term investments (including pre-term deposits at credit organizations, Government bonds, corporate bonds, stocks, real estate business, established or contributing to business-based businesses, the company said. Overseas insurance and other portfolio.

3.1. Each investment must be accounted for by accounting to keep track of initial investment prices, the situation that increased the investment and investment value of the end of the accounting period, and must monitor the details according to each source of investment (source of equity). owned, the source of idle capital from the business department and other legal sources according to the rule of law);

3.2. At the end of the accounting period, the non-life insurance business must be based on the details of the details of the investments in each form of investment in the period to report the investment activity under the regulation of the financial regime (e.g., the base accounting book). Each deposit has a short-term term to set up a compilation of investments in the form of a term deposit (short term) according to each source of investment: the equity source, the source of idle capital from the business room and other legal sources. according to the rule of law).

What? 4. Accounting for customer receivship

Account 131-"Client's receivable": The addition of content reflects debts receivable and the situation payment of the outstanding debts of the non-human life insurance business with objects that must be associated with the original insurance business, receiving reinsurance, reinsurance, and other business activity of insurance business operations (abbreviated as other business activities).

Add this account accounting principle

-Account 131 must be used in detail for each subject to be collected, according to each of the required content and detailed accounting of the original insurance business, receiving reinsurance, reinsurance, and other business activities.

The balance sheet and follow the management requirements of the business;

-Account 131 must detail the amount of the cost of the original premium (including the procurement of the insurance party, of the insurance agent, of the insurance brokerage firm, of the insurance business participants), which must be paid for reinsurance, right? Reinsurance compensation, which must be compensated from businesses to the insurance and other income (the third person in compensation, the collection that handles 100% compensation ...) to ensure sufficient information in the financial statements. and required the management of the business;

-The insurance rose must be taken by the reinsurance business that does not reflect on TK 131-"Client's must be obtained". The insurance rose must be collected, accounting for reinsurance business accounting for TK 331-"Pay the seller" (TK 331/TK 5113) to reduce the amount of reinsurance fees that must be transferred to the insurance business.

Texture plugin and reflection content of TK 131-"Customer must be obtained"

Debt:

The amount must be obtained by the subjects involved in the original insurance business, receiving reinsurance, reinsurance, and other business activities.

There Are:

The amount of money paid by the subjects involved the original insurance business, receiving reinsurance, reinsurance, and other business activities.

Debt Balance Balance:

The amount of money must be obtained by the subjects involved in the original insurance business, receiving reinsurance, reinsurance, and other business activities.

The addition of the accounting method accounting for a number of key economic cases

1. Upon the birth of the original premium premium of objects such as the direct income of the customer is the insurance buyer, the income of the business participating in the insurance community, which collects insurance brokerage businesses or insurance agents, corporate accounting and insurance. The root insurance business says:

Debt TK 131-Must be obtained by the customer

There are TK 511-Sales and service providers (GTGT) (5111)

There are TK 3331-GTGT tax must submit (33311) (if available).

2. When the original insurance business acquired the original premium, says:

Debts of TK 111, 112, ...

There are TK 131-The customer's must be obtained.

3. When giving birth to the receivship of the cost of the original insurance business such as the third-person procurement, the collection handled a 100% compensation ..., accounting of the original insurance business, writing:

Debt TK 131-Must be obtained by the customer

Got TK 624-Insurance business cost (62411)

There are TK 3331-GTGT tax must submit (if any).

4. When the original insurance business is earning money the receivable receivship costs the original insurance business, writing:

Debts of TK 111, 112, ...

There are TK 131-The customer's must be obtained.

5. When giving birth to the required reinsurance fees by the insurance franchise under the insurance contract that has been committed between the insurance and reinsurance business, the business accounting receivship says:

Debt TK 131-Must be obtained by the customer

There are TK 511-Sales and service revenues (5112).

At the same time determining and reflecting the reinsurance of reinsurance must pay for the insurance reinsurance business and record the amount of reinsurance that must be obtained, says:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's must be collected (the rose is reinsurance payable).

6. When the business receives a reinsurance that receives the amount of reinsurance that must be taken after subtracted (-) the reinsurance rose must pay for the insurance reinsurance business, says:

Debts of TK 111, 112, ... (The proceeds from the reinsurance business)

There are TK 131-The customer's must be obtained.

7. When the reinsurance business develops a reinsurance payout, returns to a third-person cost of reimbursable, the cost of handling losses has been settled 100% of the business receiving reinsurance, sales accounting. Insurance reinsurance transaction:

Debt TK 131-Must be obtained by the customer

There are TK 624-Insurance business costs (6241).

8. When the reinsurance business gets the business of the business receiving reinsurance on the receivable, write:

Debts of TK 111, 112, ...

There are TK 131-The customer's must be obtained.

9. When the insurance business is headed to the development of compensation payers from businesses involved in the insurance, the cost of the third person compensated, the loss of the cost of the loss was settled 100% of the business participating in the company. Insurance business, accounting for insurance companies:

Debt TK 624-Insurance business expense (62411) (The amount of compensation and other expenses in the responsibility of the head business)

Debt TK 131-Must be obtained by the customer (the amount of compensation and other expenses in charge of the compensation required by the business participants)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 331-payable to the seller (the amount of compensation and other expenses paid when the accident, loss).

10. When the insurance business is headed to receive the money of businesses that participate in the insurance coverage of the receivage from businesses that participate in the insurance, write:

Debts of TK 111, 112, ...

There are TK 131-The customer's must be obtained.

11. When the nonprofit insurance business gives birth to receivable receivable agent services, the compensation settlement, ... of the customer, says:

Debt TK 131-Must be obtained by the customer

There are TK 511-Sales and service sales (5118)

There are TK 333-Taxes and State Accounts receivable (33311) (if available).

12. When the nonprofit insurance business receives a customer ' s money on the receivable, write:

Debts of TK 111, 112, ...

There are TK 131-The customer's must be obtained.

13. The case of clearing up the receivship, payable of the same object, says:

Debt TK 331-Must pay the seller

There are TK 131-The customer's must be obtained.

What? 5. Accounting for short-term prepaid expenses

Account 142-"Short-term pay expense": Content supplement reflects the payments. c The cost of the insurance rose must be paid, but not included in the cost of the insurance business of the birth and the cost of the cost of the insurance commission to the cost of the insurance business and the reinsurance of the accounting expectations. after a fiscal year or a 12-month business cycle.

Add this account accounting principle

-Non-life insurance business has to keep track of details of actual insurance rose costs that have not allocated to each type of the original insurance business and receive reinsurance to meet the management requirements of the business.

-The entire insurance rose must pay for the insurance agent, the insurance brokerage enterprise and the insurance business under the insurance contract that has committed to the regulation of the accounting regime on the side of the TK 624-"Insurance Business Cost". (details for each type of the original insurance business and receive reinsurance).

-At the end of the accounting period, the non-life insurance business must determine the amount of unaccounted insurance rose to this term cost corresponding to the unenjoyed insurance revenue to turn to the allocation into the following accounting expectations. Insurance premiums registered with the Ministry of Finance.

-periodically, the life insurance business defines and distributs an insurance commission into this term insurance business.

-A non-life insurance business has to be factored in the details of an unallocated reality, the number allocated to the cost of the insurance business during the period to make the basis of an invention on the regulatory financial report.

Texture and reflection content of TK 142-"Short-term prepaid expense"

Debt:

The expenses of the insurance commission are actually unallocated.

There Are:

The cost of the insurance commission allocated to the cost of the insurance business during the period.

Debt Balance Balance:

The expense of the insurance commission is not allocated to the cost of the insurance business.

The addition of the accounting method accounting for a number of key economic cases

1. When the original insurance business is determined by the insurance commission to pay the insurance brokerage firm:

a. The case must pay commissions to the insurance brokerage business in the subject of a GTGT tax deduction under the rule of the GTGT tax, writing:

Debt TK 624-Insurance business cost (62414, 62424)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

b. The case must pay the commission to the foreign insurance brokerage business that is not subject to the GTGT tax deduction subject to the GGT tax code, write:

Debt TK 624-Insurance business cost (62414, 62424)

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's TK 112-The bank deposits.

There are TK 3338-Other taxes (if available).

c. The case must pay the commission to the foreign insurance brokerage business under the GTGT tax deduction, the accountant reflects the tax number of the contractor GGTGT to be deducted under the rule of the GTGT tax, writing:

Debt TK 624-Insurance business expenses

Debt TK 133-The GTGT Tax is deducted (if any)

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's TK 112-The bank deposits.

There are TK 3338-Other taxes (if available).

2. When the birth of the original insurance business rose to pay for insurance agents is the organization or individual:

a. The case of the insurance agent is the organization, says:

Debt TK 624-Insurance business cost (62414)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

b. The insurance agent case is personal, says:

-When a non-life insurance business pays for insurance agents:

Debt TK 624-Insurance business cost (62414)

There are TK 111, 112.

There are TK 3335-Personal income tax.

-When a non-life insurance business hasn't paid a commission for insurance agents:

Debt TK 624-Insurance business cost (62414)

There's TK 331-payable to the seller.

When paying for insurance agents:

Debt TK 331-Must pay the seller

There are TK 111, 112.

There are TK 3335-Personal income tax.

3. When a rose is to pay for the reinsurance business except (-) in the amount of reinsurance premiums must be obtained under an agreed insurance contract, the business accounting recipient of reinsurance says:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's must be obtained.

4. At the end of the accounting period, the non-life insurance business must identify and write down the cost of insurance business costs the insured rose costs have not been recorded at the cost to determine the business results in the transfer window. to allocate to the following accounting records, write:

Debt TK 142-Short-term payout cost

There are TK 624-Insurance business costs (62414, 62424).

5. periodically, identify and allocate an insurance commission into the cost of this term insurance business:

Debt TK 624-Insurance business cost (62414, 62424)

There are TK 142-Short-term prepaid expenses.

What? 6. Accounting for the insurance mining costs of the original insurance business and receive a reinsurance.

The insurance premiums of the original insurance business and reinsurance are reflected in the 624-"Insurance Cost" account.

The principle of this account of this account:

1. The whole cost of insurance premiums include: Insurance brokerage bouquet, insurance of the insurance agent, the cost of reinsurance, the costs associated with sales activities such as: The cost to the insurance salesman, the recruitment, training and the sale. Insurance agent management, agent bonuses, office rental costs for sales operations or insurance agents, advertising costs, marketing, etc. These costs are when the birth is logged on to TK 624-"Insurance Business Cost".

2. Do not reflect the insurance premiums on TK 642-"Business Management Cost".

3. The expenses that exploit the insurance when the specified birth is specific, it is clear that the TK 624-"Insurance Business Cost".

4. When a general management of general management costs are not defined specifically, it is clear for enterprise management and management activities that the non-human life insurance business is reflected in the TK 642-"Corporate Management Cost". At the end of the accounting period, the non-human life insurance business must conduct computation, allocate part of the overall management costs according to the appropriate criteria and ensure consistency. The portion of the insurance charge is allocated to TK 624/With TK 642, the non-human life insurance business has to persuade the standard of allocation of these expenses that the business applies during the period on the financial reporting theory.

4. Non-human life insurance business costs the cost of insurance premiums according to the cost content prescribed in the financial regime and in accordance with the original insurance business and the return of insurance to get enough convincing information. in the financial statements and follow the management requirements of the business.

What? 7. Accounting for insurance funds

Account 244-"Fund, long-term wager", two accounts grade 2:

- Account 2441. -" Sign of the insurance fund ": It is used to reflect the amount of a non-life insurance business that does the insurance fund under the Insurance Business Law.

Texture and reflection content of TK 2441-"Insurance Fund"

Debt

The amount of a non-life insurance business is a long-term fund, when it starts to operate in business or in addition to the operation.

Party

-The amount of non-life insurance business uses to meet the commitments to the insurance buyer when the payment capacity is missing;

-The number of long-term funds for the non-life insurance business is withdrawn when the operation is terminated.

Debt balance

The money's on the long-term fund.

The accounting method accounting for a number of key economic enterprises.

1. At the start of business activity, the nonprofit insurance business transfers money to sign the insurance fund, says:

Owe TK 244-Sign, long term bet (2441)

There are TK 112-The bank deposits.

2. When an end to business activity, the nonprofit insurance business withdrew its insurance fund, writing:

Owe TK 112-Money to the Bank

There is TK 244-The foundation, the long-term wager (2441).

3. When the nonprofit insurance business uses the number of insurance funds to meet the commitments to the insurance buyer when the payment capacity is deficiutated by the regulation of the financial regime, says:

The TK debt is relevant

There is TK 244-The foundation, the long-term wager (2441).

-Account 2448-"Fund, another bet." : Use to reflect the amount or value of the property that the nonprofit insurance business brings to a fund, a long-term wager in businesses, another economic organization that has a 1-year term in addition to the insurance funds.

The TK 2448 accountant is based on the regulation of TK 244-The signing, the specified long-term bet in the Corporate Accounting Mode by Decision No. 15 /2006/QĐ-BTC.

What? 8. Accounting payers to the seller

Account 331-"Must Pay the seller": Additional content reflects the debts payable and the situation payment of the debts payable by the non-human life insurance business with the subjects having to pay in relation to the original insurance business, receiving reinsurance, reinsurance, and other business activity of the insurance business.

Add this account accounting principle

-Account 331 has detailed accounting for each subject that has to pay according to each of the content paid and detailed accounting according to the original insurance business, receiving reinsurance, reinsurance, and other business activities as a board base. balance accounting and follow the management requirements of the business;

-Account 331 must pay the details of the payout: pay the insurance fee, pay the business to the insurance community, pay for the insurance, pay the insurance commission and have to pay for it to ensure sufficient information. theory in financial reporting and on the management requirements of the business;

-The insurance rose must pay the reinsurance business not to reflect on TK 331-"Pay the seller". The insurance rose must be paid, accounting for a reinsurance business into the side with TK 131 (BTK 624/TK 131) in order to record the amount of reinsurance sales of the reinsurance business.

Texture and reflection addition of TK 331-"Must pay the seller"

Debt:

The amount paid for the subjects involved in the original insurance business, receiving reinsurance, reinsurance, and other insurance business.

There Are:

The amount must pay for the subjects involved in the original insurance business, receiving reinsurance, reinsurance, and other insurance business activities.

Available balance:

The amount of money must be paid to objects related to the original insurance business, receiving reinsurance, reinsurance and other insurance business.

The addition of the accounting method accounting for a number of key economic cases

1. When giving birth to the compensation costs for the insured subject due to the accident, the insurance contract losses have been compromised between the life insurance business and the customer (the insurance buyer), the insurance business accounting firm said. Record root:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (if any)

There's TK 331-payable to the seller.

2. When receiving the supply service (cost of loss of loss, compensation settlement, risk assessment of the insurance object and other services related to the original insurance business activity) of the seller, accounting of the original insurance business, and the company. Write:

Debt TK 624-Insurance business cost (6241) (Third Level Account)

Debt TK 133-The GTGT Tax is deducted (if any)

There's TK 331-payable to the seller.

3. When the previous application or payment payment for the object is insured or when payment of debts must be paid to the service provider in relation to the original insurance business, accounting of the original insurance business says:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

4. Based on the announcement of the insurance business reinsurance on the amount of compensation and other expenses such as the third requirement for the third person to reimbursate, the cost handling of the loss was resolved 100% in the responsibility for the reinsurance and certification. From the related, business accountant receiving reinsurance reflects the amount of money payable to the expense of reinsurance and other expenses for the reinsurance business, writing:

Debt TK 624-Insurance business cost (6242)

There's TK 331-payable to the seller.

5. When receiving a seller's supply service in connection with the reinsurance operation such as the cost of evaluation, the damage control of the insurance object, etc., the business accounting recipient of reinsurance notes:

Debt TK 624-Insurance Business Cost (6242) (Third Level Account)

There's TK 331-payable to the seller.

6. When prepayment or payment of compensation and other expenses for the reinsurance business or when payment of debts must be paid to the service provider in relation to the insurance business of reinsurance, corporate accounting, and business. Insurance:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

7. When a reinsurance transfer fee must be transferred to the insurance reinsurance business (including the contractor tax) (if any), the insurance business reinsurance business says:

Owe TK 533-Insurance reinsurance fee

There are TK 331-payable to the seller (the amount of reinsurance charges must be transferred to the insurance business).

At the same time reflecting the revenue of the insurance rose by the business to receive reinsurance, write:

Debt TK 331-Must pay the seller (the amount of commission must be revoked at the insurance fee payable to the insurance business)

There are TK 511-Sales and service sales (5113).

8. When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (contractor tax) (if available).

9. When a non-life insurance business gives birth to the payer payer, the provider of services with regard to the agent services that determine the damage, the compensation settlement, ... says:

Debt TK 624-Insurance business cost (6248)

Debt TK 133-The GTGT Tax is deducted (1331) (if available)

There's TK 331-payable to the seller.

10. When receiving a seller's supply service in relation to the insurance concession operation such as the cost of evaluation, the loss of the losses of the insurance object, ... the insurance company accounting for reinsurance accounts:

Debt TK 624-Insurance business cost (6243) (Third Level Account)

There's TK 331-payable to the seller.

11. When a non-human insurance business preages or payment of the payout payable to the seller, the service provider relates to the agent services that determine the damage, the compensation settlement, etc., says:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

12. The case of clearing up the receivship, payable of the same object, says:

Debt TK 331-Must pay the seller

There are TK 131-The customer's must be obtained.

What? 9. The insurance commission accounting for reinsurance has not yet enjoyed

Account 3387-"unimplemented revenue": Additional content reflects the actual reinsurance rose-reinsurance revenues that have been born but not included in the revenue of the births and the connection of commissions to the business of economic activity. the reinsurance sales of the following accounting period in a fiscal year or a 12-month business cycle.

Add this account accounting principle

-The Insurance reinsurance business has to keep track of the details of the reinsurance rose-reinsurance revenue that has not yet been awarded an allocation for reinsurance business operations in response to management requirements.

-The entire concession is reinsured by the reinsurance business under a reinsurance contract that has committed to the regulation of the accounting regime in TK 511 (5113).

-At the end of the accounting period, the reinsurance business must determine the uninsured reinsurance commission that corresponds to the unrecorded insurance fee of this period to transfer to the allocation into the following accounting expectations. The insurance charges plan has registered with the Ministry of Finance.

Periodically, the insurance business reinsurance determines and records the amount of uninsured reinsurance commissions in advance of this semester's reinsurance commission.

-Insurance reinsurance business must pay off the details of the actual insurance rose, which has allocated an unallocated delivery, the number allocated to the insurance business of reinsurance business in the period to make a convincing basis on its financial statements. regulation.

Texture and reflection content of TK 3387-"unimplemented revenue"

Debt:

Reinsurance commissions have allocated sales of the insurance business in the period.

There Are:

The amount of reinsurance rose reinsurance in real life has not yet been enjoyed.

Available balance:

The insurance rose revenues have not yet allocated to the insurance business of reinsurance. .

The addition of the accounting method accounting for a number of key economic cases

1. When the delivery of the reinsurance commission is reinsurance (when the original insurance contract and the reinsurance contract arise), the accounting reflects the reinsurance of the insurance revenue of the insurance business, writing:

Debt TK 331-Must pay the seller (the amount of commission must be revoked at the insurance fee payable to the insurance business)

There are TK 511-Sales and service sales (5113).

2. At the end of the accounting period, the transfer of red flower revenues reinsurance of the insurance reinsurance rose unenjoyed the following semester, writing:

Debt TK 511-Sales Revenue and Service Supply (5113)

There are TK 3387-unimplemented revenue (reinsurance and reinsurance).

3. periodically, the accounting of determining the reinsurance rose is not yet to be enjoyed prior to moving to record this commission of commission, writing:

Debt TK 3387-unimplemented revenue

There are TK 511-Sales and service sales (5113).

What? 10. The backup plan must pay

Account 352-"The bill must pay": Use to reflect existing repayment, the situation of extraction, and the use of a non-life insurance business, including the insurance and insurance business.

Add this account accounting principle

-The insurance business reserve is set up at the end of the quarter accounting period and the end of the accounting period of the year when the financial statements are set. The extraction of the insurance business plan must be implemented in accordance with the regulations of the current financial regime.

-At the end of the year (or quarter) accounting, the non-life insurance business defines the business reserves that must be set up for the next accounting period:

+ The expected reserve case at the end of this accounting period is greater than the established reserve at the end of the previous accounting period, the larger number of arbiters is raised to the chamber and the increased cost of the insurance business (for the unenjoyed fee and the backup). Restitution of the original insurance and the reinsurance or the cost of the insurance business (for the unenjoyed fee and the reinsurance compensation bill).

+ The expected reserve case at the end of this accounting is less than the established reserve at the end of the previous accounting period, the smaller number of deviation is completed in reserve and the cost of the insurance business costs (for the unenjoyed and uninsured fee). The compensation for the compensation and reinsurance or insurance business costs (for the unenjoyed fee and the reinsurance compensation bill).

-Non-life insurance business is not compensated for the spare parts for the original insurance business, receiving reinsurance coverage to the insurance for reinsurance operations. These spare parts must be presented separately on the standards of the Balance Sheet, in which the fee-free and compensation reserves of the original insurance business activity and the return of insurance, the large fluctuation room, are available. is reflected in the debt to pay; the fee has not yet been enjoyed and the reinsurance reinsurance compensation bill is reflected in the reinsurance assets. At the same time, the base and quantitative theory of the number of additional citations or the completion of these reserves is to be determined.

Account 352-"The bill must pay", with 4 Accounts Level 2:

-Account 3521.

-Account 3522-"compensation reserve";

-Account 3523.

-Account 3524-"Prepaid backup".

1. Account 3521-"unenjoyed fee reserve": Used to reflect the situation of the extract and the completion of a fee that has not yet enjoyed the regulation of the financial regime.

The account 3521 has two Level 3 accounts:

-Account 35211-"Original insurance charges and reinsurance";

-Accounts 35212-"Insurance reinsurance charges".

1.1. Account 35211-"Original and reinsurance premiums":

This account is used to reflect the situation of extracts and completing the cost of the cost of the original insurance business and the reinsurance of the insurance.

This account is used in the original insurance business and is reinsurance.

Texture and reflection content of TK 35211-"Original insurance charge and reinsurance".

Debt:

The value of the original premium and reinsurance premiums are completed in order to reduce the cost of the insurance business during the period.

There Are:

The value of the original premium and reinsurance premiums has been set to account for the insurance business costs during the period.

Available balance:

The value of the original insurance premiums and reinsurance received the end of the period.

The addition of the accounting method accounting for a number of key economic cases

-End of year accounting (or quarter), when planning the original insurance charge and getting a reinsurance for the first time, writing:

Debt TK 624-Insurance business expenses

There are TK 352-Prepaid backup (35211).

-Late year accounting (or quarter) followed:

+ If the original premium and reinsurance premiums must be established at the end of this accounting period is greater than the original insurance charge and the reinsurance that has been established at the end of the previous accounting period, then to extract more of the greater number of differences, write:

Debt TK 624-Insurance business expense (62412, 62422)

There are TK 352-Prepaid backup (35211).

+ If the original premium and reinsurance premiums must be established at the end of this accounting period is less than the original insurance charge and the reinsurance that was established at the end of the previous accounting period, the smaller number of deviation must be completed, says:

Debt TK 352-Prepaid backup (35211-Reserve of original insurance charges and reinsurance)

There are TK 624-Insurance business costs (62412, 62422).

1.2. Account 35212-"Insurance fee reserve": It is used to reflect the planned reinsurance of the insurance business of the reinsurance business.

This account is used in the reinsurance business.

Texture and reflection content of TK 35212-"Insurance reinsurance charges"

Debt:

The reinsurance cost of reinsurance premiums has been set to reduce the cost of insurance business in the period.

There Are:

The reinsurance cost of reinsurance is an income that increases the cost of the insurance business during the period.

Debt Balance Balance:

The value of the insurance reinsurance fee is available at the end of the period.

The addition of the accounting method accounting for a number of key economic cases

-End of the year accounting (or quarter), when the insurance reinsurance fee is not yet enjoyed for the first time, writing:

Debt TK 352-Prepaid backup (35212)

There are TK 624-Insurance business costs (62412, 62422).

-Late year accounting (or quarter) followed:

+ If the reinsurance fee reserve is not yet to be established at the end of this accounting period is greater than the previously unenjoyed reinsurance fee reserve at the end of the previous accounting period, then to extract more of the greater number of differences, write:

Debt TK 352-Prepaid backup (35212)

There are TK 624-Insurance business costs (62412, 62422).

+ If the reinsurance fee is not yet to be established at the end of this accounting period is less than the previously unenjoyed reinsurance fee reserve at the end of the previous accounting period, the smaller number of deviation must be completed, says:

Debt TK 624-Insurance business expense (62412, 62422)

There are TK 352-Prepaid backup (35212).

2. Account 3522-"compensation reserve": Used to reflect the situation of a citation and the completion of a compensation bill by the regulation of the financial regime.

The account 3522 has two Level 3 accounts:

-Account 35221-"Original insurance and reinsurance compensation";

-Account 35222-"Reinsurance compensation reserve".

2.1. Account 35221-"Original insurance and reinsurance compensation": Used to reflect the situation of extracts and completing the compensation reserve of the original insurance business and receiving reinsurance.

This account is used in the original insurance business and is reinsurance.

The texture and reflection addition of TK 35221-"The original insurance and reinsurance compensation reserve".

Debt:

The value of the original insurance compensation and the return of reinsurance is reduced to the cost of the insurance business during the period.

There Are:

The value of the original insurance compensation and reinsurance is calculated at the expense of the insurance business during the period.

Available balance:

The value of the compensation compensation for the original insurance and the reinsurance is available at the end of the period.

The addition of the accounting method accounting for a number of key economic cases

-End of year accounting (or quarter), when the bill of compensation for the original insurance and receiving a reinsurance for the first time, write:

Debt TK 624-Insurance business cost (62413, 62423)

There are TK 352-The backup must be paid (35221-The original insurance compensation reserve).

-Late year accounting (or quarter) followed:

+ If the compensation compensation and reinsurance payout must be established at the end of this accounting is greater than the amount of the original insurance compensation and the reinsurance that has been established at the end of the previous accounting period, the larger number of arbiters must be extracted, says:

Debt TK 624-Insurance business cost (62413, 62423)

There are TK 352-The backup must be paid (35221-The original insurance compensation reserve).

+ If the compensation compensation and reinsurance payout must be established at the end of this period of accounting is less than the original insurance compensation bill and the reinsurance that was established at the end of the previous accounting period, the number of smaller odds must be completed, says:

Debt TK 352-Prepaid backup (35221) (Reserve of the original insurance and insurance compensation)

There are TK 624-Insurance business costs (62413, 62423).

2.2. Account 35222-"Reinsurance compensation reserve": Used to reflect the situation of extracts and the completion of the compensation reserve of the reinsurance franchise business.

This account is used in the reinsurance business.

Texture and reflection addition of TK 35222-"Insurance reinsurance compensation reserve"

Debt:

The reinsurance reinsurance compensation bill has been set to reduce the cost of insurance business in the period.

There Are:

The reinsurance reimbursable compensation for reinsurance returns increased the cost of the insurance business during the period.

Debt Balance Balance:

The reinsurance reimbursable compensation bill is available at the end of the period.

The addition of the accounting method accounting for a number of key economic cases

-End of year accounting (or quarter), when the compensation of the compensation compensation room for the first time, write:

Debt TK 352-Prepaid backup (35222-Reserve for reinsurance compensation)

There are TK 624-Insurance business costs (62413, 62423).

-Late year accounting (or quarter) followed:

+ If the reinsurance reinsurance payout must be established at the end of this accounting period is greater than the reinsurance compensation compensation bill that was established at the end of the previous accounting period, the greater number of arbiters must be extracted, says:

Debt TK 352-Prepaid backup (35222-Reserve for reinsurance compensation)

There are TK 624-Insurance business costs (62413, 62423).

+ If the reinsurance compensation payout must be set at the end of this accounting is less than the reinsurance compensation compensation bill that was established at the end of the previous accounting period, the smaller number of deviation numbers must be completed, says:

Debt TK 624-Insurance business cost (62413, 62423)

There are TK 352-Prepaid backup (35222).

3. Account 3523-"Big oscillation backup": Used to reflect the situation of extracts and use of large oscillations by the regulation of the financial regime of the non-human life insurance business.

Texture and reflection content of TK 3523-"Big oscillation backup"

Debt:

The large fluctuation bill value used a reduction in the cost of insurance business in the period.

There Are:

The large fluctuation room value was extracted into the insurance business costs during the period.

Available balance:

The value of the large fluctuation room is available at the end of the period.

The addition of the accounting method accounting for a number of key economic cases

-At the end of the year accounting, the base at the premium retained in the fiscal year according to the insurance business of the non-life insurance business and the fiscal regime ' s regulatory rate to determine the number of large oscillation reserves required (the year). First, write:

Debt TK 624-Insurance business cost (6245)

There are TK 352-Prepaid backup (3523).

-Based on the financial regime, the compensation number of the original insurance business and receiving reinsurance if it is spent from the large fluctuation fund, says:

Owe TK 352-Prepaid backup (3523)

There are TK 624-Insurance business costs (6245).

-At the end of the year accounting, the base at the premium retained in the next fiscal year of the insurance business of the non-life insurance business and the fiscal regime ' s regulatory rate to determine the number of large fluctuation reserves must be extracted. Set, write:

Debt TK 624-Insurance business cost (6245)

There are TK 352-Prepaid backup (3523).

4. $3524-"Prepaid backup"

The similar implementation of TK 352-"Prepaid backup" in the Corporate Accounting Mode issued by Decision No. 1. 15 /2006/QĐ-BTC April 20, 2006, Secretary of the Treasury and the revised, complementary.

What? 11. Mandatory Reserve Fund Accounting

The addition of TK 416-"Mandatory Reserve Fund": Use to reflect the existing number and the situation to extract, use the mandatory reserve fund of the non-human life insurance business.

The mandatory reserve fund is extracted from the profit after the corporate income tax.

The extraction and use of the reserve fund is required to follow the regulation of the financial regime on the life insurance business.

The texture and reflection content of TK 416-"Mandatory Reserve Fund"

Debt:

The amount of mandatory reserve funds decreased by the nonprofit insurance business uses a mandatory reserve fund under the regulation of the financial regime.

There Are:

The amount of reserve funds has been increased due to annual citation.

Available balance:

The reserve fund is currently available at the end of the period.

The accounting method accounting for a number of key economic enterprises.

1. At the end of the fiscal year, determine the number of mandatory reserve funds under the regulation of the financial regime, writing:

Debt TK 421-undistributed profit

There are TK 416-The mandatory reserve fund.

2. When the cost of the reserve fund is required by the regulation of the financial regime, write:

Debt TK 416-The mandatory reserve fund

There are TK related.

What? 12. Accounting for sales of sales and provision of services.

Account 511-"Sales and service sales": Additional content reflects the revenues of insurance business activities including: original insurance charges, reinsurance fees, reinsurance commissions, real estate business, and insurance. product of investment and other business operating revenues of the non-human life insurance business in an accounting period.

Add this account accounting principle

-Business insurance business on TK 511 must reflect the details for each type of original insurance, reinsurance, insurance, investment and business activities. In each category the insurance business must be detailed according to the insurance business, for each customer object and the management requirements of the business;

-Non-human life insurance business must mean sales accounting, sales deductions associated with each of the insurance business activities at the right time of recording and regulatory content in the financial regime;

-The original premiums, reinsurance premiums and insurance rose sales may rise, down when there is an adjustment to the insurance contract by the customer (the insurance buyer) that changes the amount of money, the coverage or the insurance deadline. Where the increase in the amount, the coverage or the insurance deadline leads to an increase in the original premium, increased reinsurance charges, increased reinsurance commission, accounting for debit, TK 111, 112, 131 ... /Yes TK 511; The case of reducing the amount, the insurance coverage. or the insurance deadline leads to a reduction in the original premium, reducing the amount of reinsurance, reducing the reinsurance commission, accounting for TK 511/Have TK 111, 112, 131 ...

-Reimbursable premiums, refund or rebate of reinsurance fees, reimbursable or reduced reinsurance commissions are sales deductions and are individually monitored on the TK 531 "Cost, insurance rose" and TK 532 "Down fee, flowers." "The insurance", ending in TK 511 for net sales.

-The Insurance reinsurance fee must be transferred to the reinsurance business which is a revenue deduction and is privately tracked on the TK 533 "Insurance reinsurance fees", ending the end to TK 511 to calculate the net sales of the reinsurance business.

-The reinsurance and reinsurance businesses must make the announcement, in time to ensure the recording of the reinsurance rose revenue must be obtained, reinsurance fees (for the reinsurance business) and the receiving fee revenue of the company. Reinsurance, the reinsurance rose must pay (for the business of reinsurance) at the right time when the insurance contract is due to the slog-ending insurance contract in the same quarter accounting period. At the end of the fiscal year, the business receives and reinsurance the insurance payout must be paid, payable to ensure the revenue record, the right cost of the liability under the insurance contract that has committed to the regulation of the financial regime.

Combining texture and reflection content of TK 511-"Sales and service sales".

Debt:

-The transfer of the original insurance charges, the refund of the reinsurance, the reinsurance and reinsurance of the reinsurance in the period;

-Combine the loss of the original premium, reduce the amount of reinsurance, reduce the reinsurance of reinsurance in the period;

-The transfer of reinsurance charges must transfer to the business receiving reinsurance during the period;

-The reinsurance rose hasn't been in the next semester.

-Connect the net sales of the original insurance business, receiving reinsurance and reinsurance and net sales of pure business to TK 911 to determine the business results.

There Are:

The revenue provides the service of insurance business operations and other business activities that perform during an accounting period.

The 511 account does not have the final balance.

Account 511-"Sales and service sales", which has five secondary accounts:

-Account 5111-" Source: Used to reflect the net sales and net sales of the original insurance business implementation in the accounting period;

-Account 5112-"Revenue for reinsurance": Used to reflect the net sales and net sales of business activity that receive reinsurance implementation in the accounting period;

-Account 5113-"Reinsurance Red Rose Revenue": Used to reflect the net sales and net sales of the reinsurance franchise business implementation in the accounting period;

-Account 5117-"Investment in real estate business";

-Account 5118-"Other Business Operations Sales": Used to reflect the revenue, net sales of other business activities of insurance business and other revenues if available (such as outselling) in addition to the range of revenues that have reflected in the TK 5111, 5112, 5113, 5117.

What? 13. Accounting for reimbursable charges, premium rose

Account 531-"Cost, insurance rose": Using to reflect the original premiums, reinsurance fees, insurance commissions driven by non-life insurance businesses payable to customers or other organizations such as reinsurance businesses or businesses. Insurance brokers or insurance brokers, ... in customer cases (insurance buyers) cancelages the insurance contract that has been associated with the life insurance business.

The principle of this account.

-Account 531 must detail the details of the premiums, the insurance rose according to each type of the original insurance business operation (for the original insurance payout), business activity receiving reinsurance (for reimbursable sums). Insurance reinsurance (for insurance commissions). In every kind of insurance business, the insurance business has to be accounted for by every product type, an insurance business.

-During the period, the original premiums, reinsurance premiums, reinsurance commissions have to be repaid to be reflected in the TK 531 "Cost, Insurance Commission". At the end of the term, the total value of the premiums, the insurance rose is connected to the sales revenue account and provides the service to determine the net sales of the report.

The texture and reflection content of TK 531-"Cost, insurance rose"

Debt:

The insurance charges, the insurance rose, must be payable in the period.

There Are:

In the end of the premium, the insurance rose must be delivered during the TK 511 "Sales and service sales" to determine net sales in the report.

The account 531 does not have the final balance.

Account 531-"Cost, commission of insurance", which has 3 accounts level 2:

-Account 5311-"Original Insurance Cost" : Use to reflect the original insurance premiums that arise during the period;

-Account 5312-"Cost of reinsurance": Used to reflect the reimbursable returns in the period;

-Account 5313-"Reinsurance rose": Used to reflect the reinsurance of the reinsurance rose during the period.

What? 14. Accounting for the rebate, the premium rose

Account 532-"Reduction of fees, insurance commissions": Using to reflect the original premiums, reinsurance fees, insurance commissions dropped by the non-life insurance business must return to customers (insurance buyers) in cases when the end of the sale is not required. the insurance contract, the insurance subject does not occur, losses on the insurance contract that has been interconnected between life insurance businesses with customers or the maintenance of long-term relationship between the nonprofit insurance business with customers and customers. The circumstances of the other commitment are in the contract.

The principle of this account.

-Just reflecting on Account 532 of the premiums, lowering the insurance rose outside the invoice after the end of the contract, i.e. a reduction in premiums, reduced the insurance commission after the release of the invoice.

-No response to Account 532 of premiums, reduced insurance commissions due to customers changing the amount, coverage, or insurance premiums that reduce premiums led to a reduction in premium premiums and insurance commissions.

-Account 532 has to detail the details of the premiums, reducing the insurance rose according to each type of the original insurance business activity (for the original premium), the insurance business that receives reinsurance (for the reductions). Insurance for reinsurance), insurance business reinsurance business (for insurance commissions). In every kind of insurance business, the insurance business has to be detailed in every single product, the insurance business.

-During the period, the premiums for insurance premiums, reduced the insurance rose are mirrorated by the $532 Account Debt, the premium rose. At the end of the term, the total value of the premiums, reducing the insurance rose is connected to the sales revenue account and provides the service to determine the net sales of the report.

The texture and reflection content of TK 532-"Reducing fee, insurance commission"

Debt:

Insurance premiums, reduced insurance commissions during the period.

There Are:

Ending the premiums, reducing the insurance rose must be payable in the term to TK 511-"Sales and service revenues" to determine net sales in the report.

The 532 account does not have the final balance.

Account 532-"Reducing fee, commission of insurance", which has 3 accounts level 2:

- Account 5321-" Reducing the original insurance fee " : Use to reflect the original premium premiums in the period;

- Account 5322-"Reduced reinsurance fees" : Use to reflect the rebate of reinsurance that arise during the period;

- Account 5323-"Reduction of reinsurance commission" : Use to reflect the reinsurance of the reinsurance rose in the period.

What? 15. Accounting for reinsurance fees

533-"Insurance reinsurance fee": Used to reflect the reinsurance fees that arise in the accounting period of the insurance business.

The principle of this account.

-The 533-use account in the life insurance business has a reinsurance operation. The reinsurance fee is a reduction in the sales of the insurance business to determine net premiums.

-The account of 533 must monitor the details for the reinsurance business operation of the original insurance and reinsurance operation of the insurance reinsurance operation;

-Non-life insurance business must reflect at the same time the reinsurance fee must be transferred and the reinsurance rose is reinsured by the reinsurance business when the insurance contract is delivered;

-The reinsurance and reinsurance businesses must make the announcement, in time to ensure the recording of the reinsurance rose revenue must be obtained, reinsurance fees (for the reinsurance business) and the receiving fee revenue of the company. Reinsurance, the reinsurance rose must pay (for the business of reinsurance) at the right time when the insurance contract is due to the slog-ending insurance contract in the same quarter accounting period. At the end of the fiscal year, the business receives and reinsurance the insurance payout must be paid, payable to ensure the revenue record, the right cost of the liability under the insurance contract that has committed to the regulation of the financial regime.

-In the accounting period, the number of reinsurance charges must be transferred to the insurance business when the birth is reflected on the side of the 533 Account Debt, at the end of the end of the entire amount of reinsurance fees that must be transferred to the reinsurance business. in the period to Account 511-Revenue sales and provision of services, to determine net premium charge revenue performed in the accounting period;

-The customer case changes the amount of money, coverage, or insurance term under the insurance contract that has been associated with the nonprofit insurance business that leads to increased coverage that increases the reinsurance fee, accounting for TK 533/Have TK 331; The case of a reduction in the amount, the coverage or the insurance deadline reduces the reinsurance fee, accounting for TK 331, which has TK 533.

-The case for the birth of a customer's insurance premiums or a reduction in premiums due to no accidents, losses ... according to the insurance contract that has been trading between clients with the nonprofit insurance business that reduces the cost. Reinsurance, TK 331, TK 533.

The texture and reflection content of the TK 533-"Insurance reinsurance fee"

Debt:

The reinsurance fee must be transferred to the business that receives reinsurance during the period.

There Are:

-The insurance reinsurance fee required by the business to receive reinsurance in the event of the birth of reimbursable expenses, reducing the premium;

-The full transfer of reinsurance charges must be transferred to the reinsurance business that arise during the term to TK 511 "Sales and service delivery sales" to determine net sales made in the accounting period.

The 533 account does not have the final balance.

The accounting method accounting for a number of key economic enterprises.

1. When the insurance contract has been interconnected between the insurance reinsurance business and the business that receives reinsurance but has not yet born responsibility, says:

Debt TK 005-Contract for reinsurance (0053).

2. When the original insurance contract and the reinsurance contract have been responsible, the accountant reflects the reinsurance fee transfer fee must transfer to the business receiving reinsurance, writing:

Owe TK 533-Insurance reinsurance fee

There's TK 331-payable to the seller.

At the same time, TK 005-Contract for reinsurance (0053).

At the same time accounting reflects the reinsurance of the insurance revenue of the reinsurance business, writing:

Debt TK 331-Must be paid to the seller (the amount of commission must be revoked at the cost of reinsurance)

There are TK 511-Sales and service sales (5113).

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (the contractor tax details) (if any).

3. The case must transfer additional charges of reinsurance to the reinsurance business due to a customer increase in the amount of money, coverage, or insurance term under the insurance contract that has been committed to the insurance franchise business, says:

Owe TK 533-Insurance reinsurance fee

There's TK 331-payable to the seller.

At the same time accounting reflects the reinsurance of the reinsurance of the insurance business, writing:

Debt TK 331-Must pay the seller

There are TK 511-Sales and service sales (5113).

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance rose must be added by the business to receive a reinsurance, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (the contractor tax details) (if any).

4. The case must return the reinsurance fee of the reinsurance business due to the cost of reinsurance business, which reduces premiums or due to customers reducing the amount of money, the coverage or the insurance deadline of the insurance contract. I ' m dealing with the reinsurance business, writing:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

At the same time accounting records the reinsurance of the reinsurance commission corresponding to the reduced reinsurance fee in particular cases as follows:

-The case of customer reducing the amount, the coverage or the insurance deadline of the committed insurance contract, says:

Debt TK 511-Sales Revenue and Service Supply (5113)

There's TK 331-payable to the seller.

-The case of the customer (the insurance buyer) or the non-life insurance business that destroys the agreed insurance contract, says:

Owe TK 531-The fee, the insurance rose (5313)

There's TK 331-payable to the seller.

-The case of reducing the premiums due to the failure of the accident, losses ... according to the agreed insurance contract, says:

Debt TK 532-Reducing fee, insurance commission (5323)

There's TK 331-payable to the seller.

-When the reinsurance business gets the amount of the reinsurance franchise after it has been subtracted (-) the insurance commission must pay for the business to receive reinsurance, write:

Debts of TK 111, 112, ..

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

5. At the end of the accounting period, the full transfer of reinsurance charges must be transferred to the reinsurance business that arise during the term to TK 511 to determine net revenue performed in the accounting period, says:

Debt TK 511-Sales and service sales (5111)

There are TK 533-Insurance reinsurance fees.

What? 16. The method of accounting for business insurance business

1. Original insurance revenue

1.1. When the original insurance contract that the non-life insurance business has interconnected with the customer (the insurance buyer) but has not yet born responsibility, says:

Debt TK 005-The insurance contract has not yet been responsible (0051).

1.2. When the original insurance contract has arred the responsibility, the nonprofit insurance business plan reflects the cost of the original premium, specifically as follows:

a. The accounting reflects the cost of the original premium when the insurance contract has been assigned to the insurance buyer and the insurance buyer has closed enough premiums or when there is evidence that the insurance contract has been entrusted and the insurance buyer has closed enough fees. insurance or agreement for the party to buy a premium, write:

Debt of TK 111, 112 (Total Payment) (Case of the Insurance Purchase closed enough premium)

Debt TK 131-Must be obtained by the Customer (Case of the Insurance Buyer of Insurance)

There are TK 511-Sales and service providers (GTGT) (5111)

There are TK 3331-GTGT tax must submit (33311) (if available).

At the same time, TK 005-The insurance contract has not yet been responsible (0051).

b. The insurance business case deals with the insurance buyer costs the premiums under the term, the accounting record accounting is the premium payable to the expense period, says:

Debt of TK 111, 112 (Total Payment) (The case has received premium premium from customers)

Debt TK 131-Must be obtained by the customer (the case has not received a premium from the customer)

There are TK 511-Sales and service providers (GTGT) (5111)

There are TK 3331-GTGT tax must submit (33311) (if available).

At the same time, TK 005-The insurance contract has not yet been responsible (0051).

c. The nonprofit insurance business case that deals with the insurance buyer costs premiums before multiple times, accounting for record revenue is the amount that the customer ' s revenue corresponds to the premiums that must be collected and recorded undone revenue as number. prior to the following period, write:

Debt of TK 111, 112 (Total Payment) (The amount of insurance premiums received)

There are TK 511-Sales and service delivery sales (GTGT tax) ($5111).

There are TK 3387-unimplemented Revenue (GTGT tax) (the number of pre-received insurance charges for the following)

There are TK 3331-The GTGT tax must submit (the GTGT Tax must submit on the total premium received) (33311) (if available).

At the same time, TK 005-The insurance contract has not yet been responsible (0051).

-Periodically allocate the amount of prior insurance charges corresponding to the amount of premiums must be obtained at the expense of the premium, write:

Debt TK 3387-unimplemented Revenue (The value of premiums must be collected)

There are TK 511-Sales and service sales (5111).

1.3. When the insurance contract that the insurance business reinsurance has been dealing with the business that receives reinsurance but has not yet given its responsibility, says:

Debt TK 005-The insurance contract has not yet been responsible (0053).

1.4. When the original insurance contract has arduits responsible, the insurance business accounting reinsurance reflects the amount of reinsurance reinsurance costs that must be transferred to the reinsurance business (including the contractor tax) (if any), writing:

Owe TK 533-Insurance reinsurance fee

There are TK 331-payable to the seller (the amount of reinsurance charges must be transferred to the insurance business).

At the same time reflecting the reinsurance of the insurance revenue of the insurance business, writing:

Debt TK 331-Must pay for the seller (the reinsurance rose of the insurance business)

There are TK 511-Sales and service sales (5113).

At the same time, TK 005-The insurance contract has not yet been responsible (0053).

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 3338-Other taxes (contractor tax details) (if any)

There are TK 111, 112 (The amount paid for the reinsurance business).

1.5. The customer case (the insurance buyer) changes the amount of money, the insurance range or the insurance deadline in the insurance contract that has committed the result to a change in premiums, records accounting:

a. The case of an increase in the amount, the coverage or the insurance deadline increases the premium, accounting for increased the amount of revenue must be added by the customer, writing:

Debt of TK 111, 112 (Total Payment) (The case has received the premium payable premium)

Debt TK 131-Must be obtained by the customer (the case has not yet received the premium must be received by the customer)

There are TK 511-Sales and service providers (GTGT) (5111)

There are TK 3331-GTGT tax must submit (33311) (if available).

At the same time the reinsurance transfer fee must be transferred further to the business receiving reinsurance (including the contractor tax) (if any), writing:

Owe TK 533-Insurance reinsurance fee

There's TK 331-payable to the seller.

At the same time, the increased revenue of reinsurance rose revenue from the insurance business, said:

Debt TK 331-Must pay the seller

There are TK 511-Sales and service sales (5113).

-When the insurance business payment of the reinsurance fee reinsurance after subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (the contractor tax details) (if any).

b. The case of reducing the amount of money, the coverage or the insurance deadline reduces premiums, accounting says sales of the amount of money must return to the customer, says:

Debt TK 511-Sales sales and service provision (GTGT tax yet) (5111)

Debt TK 3331-The GGTGT Tax must submit (33311) (if available)

There are TK 111, 112, 131 (Total Payment).

At the same time that the reinsurance fee has to be recoverable from the reinsurance business under contract insurance contracts (including the contractor tax) (if any), write:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

At the same time that the reinsurance of reinsurance rose revenue must pay the business to receive reinsurance, write:

Debt TK 511-Sales Revenue and Service Supply (5113)

There's TK 331-payable to the seller.

-When the insurance business gets the amount of an insurance fee reinsurance after it has been subtracted (-) the insurance commission must pay the business to receive reinsurance, write:

Debts of TK 111, 112, ...

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

1.6. When the insurance payout is given by the insurance buyer or the non-life insurance business that destroys the agreed insurance contract, accounting for a sales of the total number of insurance premiums must pay for the insurance buyer, writing:

Debt TK 531-Cost, insurance commission (GTGT tax)

Debt TK 3331-The GGTGT Tax must submit (33311) (if available)

There are TK 111, 112 (Total Payment) (The case has paid the amount of premium premium for the insurance buyer).

There are TK 131-The customer's must be obtained (the case does not pay the premium for the insurance buyer).

At the same time reflecting the number of reinsurance concessions required by the reinsurance business due to an insurance refund for the insurance buyer, write:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

At the same time, the reinsurance of reinsurance rose revenue must return the business of reinsurance, writing:

Owe TK 531-The fee, the premium rose

There's TK 331-payable to the seller.

-When the insurance business gets the amount of an insurance fee reinsurance after it has been subtracted (-) the insurance commission must pay the business to receive reinsurance, write:

Debts of TK 111, 112, ...

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

1.7. When giving birth to premiums due to no accidents, losses ... to customers under the insurance contract that has been interconnected between life insurance business with the insurance buyer, accounting for a reduction in the amount of tax rebate premiums must pay. for the insurance buyer, says:

Debt TK 532-Reducing fee, insurance rose (GTGT tax)

Debt TK 3331-The GGTGT Tax must submit (33311) (if available)

There are TK 111, 112 (Total Payment) (The case has paid the amount of premium premium for the insurance buyer).

There are TK 131-The customer's must be obtained (the case has not returned the premium to the insurance buyer).

At the same time reflects the amount of reinsurance reinsurance required (if any) of the business receiving reinsurance due to a reduction in premiums for the insurance buyer (including the contractor tax) (if any), writing:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

At the same time that the reinsurance of reinsurance rose revenue must pay the business to receive reinsurance, write:

Debt TK 532-Reducing fee, premium rose

There's TK 331-payable to the seller.

-When the insurance business gets the amount of an insurance fee reinsurance after it has been subtracted (-) the insurance commission must pay the business to receive reinsurance, write:

Debts of TK 111, 112, ...

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

1.8. At the end of the accounting period, the transfer of reinsurance charges arise in the deduction (-) into the actual original insurance revenue that arise during the period to determine net sales, write:

Debt TK 511-Sales and service sales (5111)

There are TK 533-Insurance reinsurance fees.

1.9. At the end of the accounting period, the end of the original insurance premiums arise in the minus (-) into actual sales that arise during the period to determine net sales, accounting accounting:

Debt TK 511-Sales and service sales (5111)

There's TK 531-A fee, an insurance commission.

1.10. At the end of the accounting period, the end of the original insurance premiums arise in the deduction (-) into actual sales that arise during the period to determine net sales, write:

Debt TK 511-Sales and service sales (5111)

There's TK 532-Down the fee, the pink rose.

1.11. At the end of the accounting period, the transfer of net sales activity of the original insurance business to TK 911 "Identilocate the business outcome", says:

Debt TK 511-Sales and service sales (5111)

There's TK 911-Define business results.

2. Revenue received reinsurance

2.1. When the insurance contract has been interconnected between the insurance and reinsurance business, it has not yet given its responsibility, says:

Debt TK 005-Reinsurance Reinsurance Contract (0052).

2.2. When a reinsurance contract has arred responsibility, the business accountant receives a reinsurance response that reflects the reinsurance revenue of the reinsurance business, writing:

Debt TK 131-Must be obtained by the customer

There are TK 511-Sales and service sales (5112) (the amount of reinsurance premiums must be collected by the insurance business).

At the same time, TK 005-Reinsurance contract has not yet been responsible (0052).

At the same time reflection of the reinsurance rose must pay for the insurance reinsurance business (including the contractor tax) (if any), writing:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's income (the reinsurance rose must pay the insurance business except the number must be paid for reinsurance).

-When the reinsurance business receives the amount of reinsurance received after subtracted (-) the reinsurance rose is paid by the reinsurance business, writing:

Debt of TK 111, 112 (Number of Outstanding Proceeds from the Insurance Concession Business)

There's TK 131.

There are TK 3338-Other taxes (the state tax details the reinsurance rose commission must pay for the reinsurance business) (if any).

2.3. Where the insurance party changes the amount of money, the insurance range or the insurance deadline of the insurance contract that has been committed to the insurance franchise business that leads to the change of the original premium and reinsurance premiums:

a. The case of increasing amounts of money, coverage, or insurance deadline increases the amount of reinsurance, accounting for increased the amount of reinsurance revenue payable by the reinsurance business, says:

Debt TK 131-Must be obtained by the customer (the number of reinsurance fees must be added by the insurance business)

There are TK 511-Sales and service sales (5112).

At the same time, the increase in the cost of the amount of reinsurance amounts of reinsurance must be paid more for the reinsurance business corresponding to the amount of reinsurance that must be added (including the contractor tax) (if any), writing:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's must be recovered (the reinsurance rose must be paid for the reinsurance business).

-When the reinsurance business receives the amount of reinsurance payout must be added after the exception (-) the reinsurance rose must pay the reinsurance business, writing:

Debt of TK 111, 112 (Number of Outstanding Proceeds from the Insurance Concession Business)

There's TK 131.

There are TK 3338-Other taxes (the state tax details the reinsurance rose commission must pay for the reinsurance business) (if any).

b. The case of reducing the amount of money, the coverage or the insurance deadline reduces the amount of reinsurance, accounting for the sales of the amount of money paid to the reinsurance business, says:

Debt TK 511-Sales Revenue and Service Supply (5112)

There are TK 131-The customer's must be collected (the number of reinsurance fees must pay for the reinsurance business).

At the same time the cost of the amount of reinsurance rose is reinsurance by the reinsurance business that corresponds to the number of reduced reinsurance fees (including the contractor tax) (if any), writing:

Debt TK 131-Must be obtained by the customer (the number of cardinals receives the reinsurance of the insurance business)

There are TK 624-Insurance business costs (62424).

-When the business receives reinsurance returns a reduced reinsurance fee after it has been subtracted (-) the reinsurance rose returns to the insurance business, writing:

Debt TK 131-Must be obtained by the customer

Debt TK 3338-Other taxes (details of the commission tax on the reinsurance of the insurance business) (if any)

There are TK 111, 112 (The amount paid for reinsurance business).

2.4. The case of reinsurance business changes the amount of money, the coverage or the insurance deadline of the reinsurance contract that has committed to the reinsurance business that leads to a change in reinsurance fees:

a. The case of increased coverage of reinsurance increases the amount of reinsurance, accounting for increased revenue of reinsurance revenues must be added to the reinsurance business, writing:

Debt TK 131-Must be obtained by the customer (the number of reinsurance fees must be added by the insurance business)

There are TK 511-Sales and service sales (5112).

At the same time the cost of the amount of reinsurance amounts of reinsurance must be paid more to the reinsurance business corresponding to the amount of reinsurance that must be added to include both the contractor tax) (if any), writing:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's must be recovered (the reinsurance rose must be paid for the reinsurance business).

-When the reinsurance business receives the amount of reinsurance payout must be added after it has been subtracted (-) the reinsurance rose must pay the reinsurance business, writing:

Debts of TK 111, 112, ... (The proceeds from the reinsurance business)

There's TK 131.

There are TK 3338-Other taxes (the state tax details the reinsurance rose commission must pay for the reinsurance business) (if any).

b. The case of reducing reinsurance coverage reduces the amount of reinsurance, accounting says revenue of the amount paid to the insurance franchise business, says:

Debt TK 511-Sales Revenue and Service Supply (5112)

There are TK 131-The customer's must be collected (the number of reinsurance fees must pay for the reinsurance business).

At the same time the cost of the amount of reinsurance rose is reinsurance by the reinsurance business that corresponds to the number of reduced reinsurance fees including the contractor tax (if any), writing:

Debt TK 131-Must be obtained by the customer (the number of cardinals receives the reinsurance of the insurance business)

There are TK 624-Insurance business costs (62424).

-When the business receives reinsurance returns a reduced reinsurance fee after it has been subtracted (-) the reinsurance rose returns to the insurance business, writing:

Debt TK 131-Must be obtained by the customer

Debt TK 3338-Other taxes (details of the commission tax on the reinsurance of the insurance business) (if any)

There are TK 111, 112, ... (The amount paid for the reinsurance business).

2.5. When the acquisition of reinsurance returns by the insurance buyer or the nonprofit insurance business destroys the agreed insurance contract resulting in the cancellation of the reinsurance contract, accounting for a reduction in revenue of reinsurance revenues by the amount of money. Reinsurance must return to the insurance business, writing:

Owe TK 531-The fee, the premium rose

There are TK 131-The customer's must be obtained (the amount of reinsurance is paid to the reinsurance business).

At the same time the cost of the cost of the amount of the amount of the reinsurance business corresponding to the reinsurance fee must be reimbursable for the insurance reinsurance business, writing:

Debt TK 131-Must be obtained by the customer (the amount of commission that receives the reinsurance of the insurance business)

There are TK 624-Insurance business costs (62424).

-When the business receives reinsurance returns the insurance return fee after it has been minus

(-) the amount of commission that receives the reinsurance of the insurance franchise business, says:

Debt TK 131-Must be obtained by the customer

Debt TK 3338-Other taxes (details of the commission tax on the reinsurance of the insurance business) (if any)

There are TK 111, 112, ... (The amount paid for the reinsurance business).

2.6. When the reinsurance costs are due to no accident, losses ... under the insurance contract that has ended up between the original insurance business with the insurance buyer, led to a reduction in reinsurance and reinsurance. Accounting for a reduction in the amount of reinsurance revenues payable to reinsurance business, says:

Debt TK 532-Reducing fee, premium rose

There are TK 131-Must be collected by the customer (the amount of return for reinsurance must be given to the reinsurance business).

At the same time the cost of the cost of the amount of commissions to be paid by the reinsurance business corresponds to a reduced recovery fee payable to the reinsurance business, writing:

Debt TK 131-Must be obtained by the customer (the amount of commission that receives the reinsurance of the insurance business)

There are TK 624-Insurance business costs (62424).

-When the business receives a reinsurance payment payment return after it has been subtracted (-) the amount of commission that receives the reinsurance of the insurance reinsurance business, says:

Debt TK 131-Must be obtained by the customer

Debt TK 3338-Other taxes (details of the commission tax on the reinsurance of the insurance business) (if any)

There are TK 111, 112, ... (The amount of the reinsurance is paid for the reinsurance business).

2.7. At the end of the accounting period, the end of reinsurance payout returns in the deduction (-) into the actual reinsurance revenue that arise during the period to determine net sales, write:

Debt TK 511-Sales Revenue and Service Supply (5112)

There's TK 531-A fee, an insurance commission.

2.8. At the end of the accounting period, the end of reinsurance receivship received in the deduction (-) into the actual reinsurance revenue that arise during the period to determine net sales, write:

Debt TK 511-Sales Revenue and Service Supply (5112)

There's TK 532-Down the fee, the pink rose.

2.9. At the end of the accounting period, the transfer of net sales to TK 911 "Identilocate the business outcome", says:

Debt TK 511-Sales Revenue and Service Supply (5112)

There's TK 911-Define business results.

3. Revenue Activity Revenue

3.1. When the insurance contract has been interconnected between the reinsurance and reinsurance business, the business receives reinsurance but has not yet given its responsibility, says:

Debt TK 005-Contract for reinsurance (0053).

3.2. When the original insurance contract and the reinsurance contract have arred the responsibility, the insurance business accounting reinsurance reflects the reinsurance of the insurance revenue of the reinsurance business, writing:

Debt TK 331-Must be paid to the seller (the amount of commission must be revoked at the cost of reinsurance)

There are TK 511-Sales and service sales (5113).

At the same time, TK 005-Contract for reinsurance (0053).

At the same time accounting for the reinsurance business reflects the amount of reinsurance concessions that must be transferred to the reinsurance business (including the contractor tax) (if any), writing:

Owe TK 533-Insurance reinsurance fee

There are TK 331-payable to the seller (the amount of reinsurance charges must be transferred to the insurance business).

3.3. When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (contractor tax) (if available).

3.4. Where the insurance party changes the amount of money, the insurance range or the insurance deadline of the insurance contract that has committed to the original insurance business that leads to the change of the original premium and reinsurance fee:

a. The case of an increase in the amount, coverage or insurance deadline increases the cost of reinsurance, accounting of the reinsurance business reflects an increase in the revenue of the reinsurance business corresponding to the reinsurance fee. increased insurance payable to the reinsurance business, writing:

Debt TK 331-Must pay the seller (the rose must be added unless the reinsurance fee must pay for the reinsurance business)

There are TK 511-Sales and service sales (5113).

At the same time the reinsurance transfer fee must be transferred further to the reinsurance business under contract insurance contracts (including the contractor tax) (if any), writing:

Owe TK 533-Insurance reinsurance fee

There are TK 331-payable to the seller (the amount of reinsurance charges must be transferred to the insurance business).

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (contractor tax) (if available).

b. The case of reducing the amount, the coverage or the insurance deadline reduces the amount of reinsurance, accounting for the reinsurance business reflects a reduction in the insurance rose sales that must pay the reinsurance business that corresponds to the fee. Reinsurance reinsurance of the reinsurance business, writing:

Debt TK 511-Sales Revenue and Service Supply (5113)

There are TK 331-payable to the seller (the amount of commission is reduced to the cost of the reinsurance business).

At the same time that the reinsurance transfer fee must be taken by the reinsurance business under the agreed reinsurance contract (including the contractor tax) (if any), write:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

-When the reinsurance business is paid the amount of reinsurance the amount of reinsurance after it has been subtracted (-) the insurance commission must return to the business receiving reinsurance, writing:

Debts of TK 111, 112, ... (The proceeds from the insurance business)

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

3.5. The case of reinsurance business changes the amount of money, the coverage or the insurance deadline of the reinsurance contract that has been committed to the reinsurance business resulting in a change in reinsurance fees:

a. The case of increased reinsurance coverage increases the cost of reinsurance, accounting for increased commission sales of reinsurance businesses corresponding to the increased reinsurance fee payable to the reinsurance business, Write:

Debt TK 331-Must pay the seller (the amount of commission must be added unless the reinsurance fee is paid for reinsurance)

There are TK 511-Sales and service sales (5113).

At the same time the reinsurance transfer fee must be transferred further to the reinsurance business under contract insurance contracts (including the contractor tax) (if any), writing:

Owe TK 533-Insurance reinsurance fee

There are TK 331-payable to the seller (reinsurance fee must be transferred to the insurance business).

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (contractor tax) (if available).

b. The case of reducing reinsurance coverage reduces the cost of reinsurance, accounting for reduced sales of insurance commissions must pay for the reinsurance business corresponding to the reduced reinsurance fee of the insurance business, Write:

Debt TK 511-Sales Revenue and Service Supply (5113)

There are TK 331-payable to the seller (the amount of commission is reduced to the cost of the reinsurance business).

At the same time that the reinsurance transfer fee must be taken by the reinsurance business under the agreed reinsurance contract (including the contractor tax) (if any), write:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

-When the reinsurance business is paid the amount of reinsurance fee reinsurance after it has been subtracted (-) the insurance commission must return the reinsurance business, write:

Debts of TK 111, 112, ... (The proceeds from the insurance business)

Debt TK 3338-Other taxes (state tax details) (if any)

There's TK 331-payable to the seller.

3.6. When the insurance party or the non-life insurance business destroys the agreed insurance contract that resulted in the return of insurance premiums, reinsurance fees and reinsurance commissions, the insurance business accounting reinsurance sales said. The reinsurance rose must return to the reinsurance business due to the return of the reinsurance fee, writing:

Owe TK 531-The fee, the premium rose

There are TK 331-payable to the seller (the amount of reinsurance commissions must return the insurance business except for the payable reinsurance fee).

At the same time reflecting the reinsurance transfer fee required by the business to receive reinsurance (including the contractor tax) (if any), write:

Debt TK 331-Must pay the seller

There are TK 533-Insurance reinsurance fees.

-When the reinsurance business is paid the amount of reinsurance fee reinsurance after the deduction (-) the insurance commission must pay the business to receive a reinsurance, write:

Debts of TK 111, 112, ... (The proceeds from the insurance business)

Owe TK 3338-Other taxes (contractor tax) (if any)

There's TK 331-payable to the seller.

3.7. Upon the birth of insurance premiums due to the failure of accidents, losses ... under the contract insurance contract that resulted in a reduction in reinsurance and reinsurance commission, the accounting reflects the reinsurance transfer fee must be obtained (if any) of the business. Reinsurance (including the contractor tax) (if any), write:

Debt TK 331-Must be paid to the seller (the Insurance reinsurance fee decreased by the reinsurance business)

There are TK 533-Insurance reinsurance fees.

At the same time, the reinsurance rose must pay the business of reinsurance, writing:

Debt TK 532-Reducing fee, premium rose

There are TK 331-Pay for the seller (the reinsurance commission must pay the business to receive reinsurance except for the reinsurance fee required).

-When the reinsurance business is paid the amount of reinsurance the amount of reinsurance after it has been subtracted (-) the amount of insurance commissions must pay the business to receive a reinsurance, write:

Debts of TK 111, 112, ... (The proceeds from the insurance business)

Owe TK 3338-Other taxes (contractor tax) (if any)

There's TK 331-payable to the seller.

3.8. At the end of the accounting period, the decrease in the amount of commission of reinsurance of the reinsurance number of reinsurance commissions has not yet been expected to allocate the following allocation, writing:

Debt TK 511-Sales Revenue and Service Supply (5113)

There are TK 3387-unimplemented revenues (the amount of reinsurance rose reinsurance has not yet been awarded the following transfer allocation).

3.9. Periodically, accounting accounting, which determines the amount of the reinsurance commission that has not been enjoyed prior to moving to reflect this period recorded commission, says:

Debt TK 3387-unimplemented Revenue (Similar number of reinsurance commissions must be collected)

There are TK 511-Sales and service sales (5113).

3.10. At the end of the accounting period, the transfer of reinsurance charges must pay the business to receive reinsurance during the period, writing:

Debt TK 511-Sales Revenue and Service Supply (5113)

There are TK 533-Insurance reinsurance fees.

3.11. At the end of the accounting period, the end of reinsurance of the reinsurance rose in the exclusion into the actual reinsurance of the actual reinsurance rose in the period to determine net sales, accounting records:

Debt TK 511-Sales Revenue and Service Supply (5113)

There's TK 531-A fee, an insurance commission.

3.12. At the end of the accounting period, the end of the insurance commission reinsurance was born in the exclusion to the actual reinsurance of reinsurance commissions during the period to determine net sales, accounting records:

Debt TK 511-Sales Revenue and Service Supply (5113)

There's TK 532-Down the fee, the pink rose.

3.13. At the end of the accounting period, the transfer of net sales to TK 911 "Identilocate the business outcome", says:

Debt TK 511-Sales Revenue and Service Supply (5113)

There's TK 911-Define business results.

What? 17. Insurance business expense accounting

Account 624-"Insurance Business Cost": Use to reflect the cost of insurance business operations and the cost of other business activities of the insurance business of the life insurance business.

The cost of insurance business includes all of the actual costs associated with the implementation of insurance business practices such as the design, construction, insurance product introduction, cost of loss, investigation, collection of information related to the conservation event. The compensation, the compensation, the backup, the cost of the loss was settled by 100%, the third person to reimbursate, the assessment, the risk of insurance subject risk, the cost of directly related to insurance operations (such as flowers). The insurance pink, the cost involved selling insurance, the insurance agent, the employer, the recruitment, the training, the reward for the security agent. The insurance, etc.) and other expenses such as the cost of the protection of the insured, spend other funds in accordance with the regulation of the financial regime.

This account is also used to reflect the cost of other business activities of the insurance business as the cost of carrying out the damage agent services, the compensation of the compensation settlement, the agent asking for the third person to reimbursate, ...

The principle of this account.

-Just reflecting on TK 624-"Insurance business costs" the actual costs arise (already costing or unspent) is involved in the insurance business activity in the accounting period; the receivings to reduce spending during the period such as compensation collection. Reinsurance, restitution of the third person in compensation, the collection handled 100% compensation, the insurance rose pending the allocation of the following semester, the return to the business of the business.

-The accounting insurance business on TK 624 must reflect the details according to each type of original insurance business, receiving reinsurance, reinsurance, and other business activities. In every kind of insurance business, the insurance business has to spend all of the insurance business in accordance with each of the cost content of the financial regime and the management requirements of the business.

-Businesses that receive reinsurance and reinsurance must make the announcement, in time to ensure the claim of compensation and other expenses such as the third requirement of the third person in compensation, the cost handling of the loss resolved 100% compensation; the record number. Compensated reinsurance and other revenues such as a third claim to a third person in compensation, the collection handled a 100% compensation, the cost of the rose to be reinsured at the right time when the insurance contract was found to be the slog-connected insurance contract. with the same precious accounting. At the end of the fiscal year, businesses that receive reinsurance and reinsurance must pay the right to pay, payable to ensure the revenue record, the right cost of the responsibility to the insurance contract that has committed under the jurisdiction of the financial regime. Yeah,

-The entire cost of the original insurance business, receiving reinsurance and reinsurance arise during the term after minus the cost-down writeup to TK 911-"Define the business results" to determine the business results.

-The other service business operating expense of insurance business activities such as the agent deactivated the losses, the grand jury of compensation resolution, the agent asking for a third person to reimbursate, .. late unfinished (if any) were to be transferred to TK 154-"Cost of production" "Oh, my God." The price of these services completed was determined to be sold during the session to TK 911-"Define Business results" to determine the business results.

-TK 624-"Insurance business costs" does not reflect the cost of enterprise management, financial operating costs, other costs.

The texture and reflection content of TK 624-"Insurance Business Cost"

Debt:

-Cost of birth during the period of insurance business activity (including original insurance, reinsurance, reinsurance, and other business activities);

-Connect the cost of other business activities of the first unfinished insurance business.

There Are:

-Other insurance business operating expenses and other business activities that arise during the period (such as reinsurance compensation collection, third-person gross compensation, collection of 100% compensation, the cost of unallocated insurance rose) Then, the next semester, job-to-office income, ...);

-The number of reinsurance claims and reinsurance is spent from the large fluctuation fund;

-Combine the cost of the insurance business that arise during the term after minus the cost of the cost to TK 911-Define the results of business activity;

-Cost of other business activities of late-unfinished insurance business running into Account 154 "Cost of manufacturing, unfinished business".

-The actual value of the service of other business activities of the insurance business is determined to be sold in the transfer window to TK 911-Define Business Activity results.

The account 624 does not have the final balance.

Account 624-"Insurance Business Cost", which has five accounts level 2:

- Account 6241-"Original Insurance Business Cost" : Use to reflect the cost of the original insurance business activity in the period, including the compensation, the commission, and other costs associated with the insurance mining operation of the career room, the cost of damage, investigation, income, and other expenses. The information line, the cost of the losses, has been resolved 100% compensation, the third person to pay, the assessment, the risk of insurance, and the cost of the insurance business, and the other costs associated with the insurance business. Original.

This account has six high-level accounts:

Account 62411.

Account 62412-The fee is not allowed;

Account 62413-The compensation reserve;

Account 62414.

Account 62417-Cost of insurance agent;

Account 62418-The original insurance business.

Non-life insurance businesses are open to third-level accounts, level 4 to reflect the cost content of the original insurance business in addition to the expense of the expenses that have reflected on TK 62411, 62412, 62413, 62414, 62417, and TK 62418. to the financial regime and the management requirements of the business.

-Accounts 6242-"Business expenses reinsurance": Used to reflect the cost of reinsurance business activities including reparation costs, citation of a job room, commission of commission, cost handling of losses has been settled by 100%, the third person to reimbursate, the assessment, the risk assessment. Insurance, and other expenses associated with the business of reinsurance.

This account has five high-level accounts:

Account 62421.

Account 62422-The fee is not allowed;

Account 62423-The compensation reserve;

Account 62424.

Account 62428-The business is reinsured.

Non-life insurance businesses are open to third-level accounts, level 4 to reflect the cost content of the original insurance business in addition to the expense of the expenses that have reflected on TK 62421, 62422, 62423, 62424 and TK 62418 according to their provisions. the financial regime and the management requirements of the business.

-Accounts 6243-"Insurance business expenses": Used to reflect the cost of the reinsurance business operation.

-Accounts 6245. : Use to reflect the cost of extracts the large oscillation of the nonprofit insurance business.

-Account 6248-"Other Business Activity Cost" : Using to reflect the cost of other business activities of the insurance business and other business operating expenses in addition to the content of the expenses that have reflected in the TK 6241, 6242, 6243, and 6245.

The accounting method accounting for a number of key economic enterprises.

1. The cost of the original insurance business

1.1. When giving birth to the costs associated with the damage monitoring, investigation, collection of information related to the insurance event, write:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

1.2. When determining the amount of compensation under the original insurance contract that the non-life insurance business must pay for the insured object when the accident occurs. Based on relevant evidence, accounting reflects the amount of money to be compensated for, writing:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 331-Pay for the seller (If not paid for the insured for the insured)

There are TK 111,112, ... (If payment is paid for the insured).

When the payout of the receivship is often corresponding to the responsibility for the repayment of the insurance business of the reinsurance business and the reduction of the cost of the insurance business:

Debt TK 131-Must be obtained by the customer

There are TK 624-Insurance business costs (62411).

1.3. When the pay is paid for the insured, write:

Debt TK 331-Must pay the seller

There are TK 111,112, ...

1.4. When delivering the cost of the original insurance business that the insurance business does then have to recuperate the reinsurance business under the agreement that has been committed in the insurance deal contract as the executive branch, which details the insurance. The cost of the loss was settled 100%, the third person in compensation and other expenses, writing:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

Upon the birth of insurance business costs such as the executive branch, the cost of the losses was settled by 100%, the third person compensated for the third and other expenses, and the return of the insurance business to the reinsurance business. the responsibility for the cost of the insurance has relented and has reduced the cost of the insurance business:

Debt TK 131-Must be obtained by the customer

There are TK 624-Insurance business costs (62411).

1.5. When the number must be required by the third person to be trusted by a reliable, based on the relevant evidence, the accounting for the cost of the total number of insurance business requires the third person to compensate, writing:

Debt TK 131-Must be obtained by the customer (the number must be required for the third person to reimbursate)

There are TK 624-Insurance business costs (the whole number must collect a third person reimbursable) (62411)

When the delivery of the number must be required by the third person to pay for the reinsurance business corresponding to the responsibility for the repayment of the insured, write:

Debt TK 624-Insurance business cost (62411)

There are TK 331-payable to the seller (the number payable to the business receiving reinsurance from the number must receive the third person in restitution).

1.6. When a recall is processed by a 100% compensation, the non-life insurance business is responsible for keeping track of the item on a full amount of return accounting until it is sold or liquorated. When determining the number of items to be collected on a 100% compensation account, the accounting of the total number of insurance business expenses must be processed by a 100% compensation.

Debt TK 131-Must be obtained by the customer

Got TK 624-Insurance business cost (62411)

There are TK 3331-GTGT tax must submit (if any).

At the same time a reflection of the number must be processed by 100% compensation for the reinsurance business, writing:

Debt TK 624-Insurance business cost (62411)

There are TK 331-The sale must be paid to the seller (the number payable to the business receiving reinsurance from the number of items collected for a 100% compensation) (3311).

1.7. When the evaluation of the evaluation costs, the risk of insurance subject risk, room spending, loss of losses, ...

Debt TK 624-Insurance business expense (62418)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

1.8. When shopping for property, equipment for the subject is covered in order to prevent loss of losses, write:

Debt TK 624-Insurance business expense (62418)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ... (The case of buying property, the equipment equipment immediately for the insured object)

There are TK 152-Raw materials, materials (Asset Stores, equipment for the insured object).

1.9. When charged, the payment of the protection fund is insured on the return of the reinsurance charge of the original insurance contracts by the regulation of the financial regime, which says:

Debt TK 624-Insurance business expense (62418)

There are TK 111, 112, ...

1.10. When charged, extract the fire prevention funds, the motor vehicle insurance fund according to the regulation of the financial regime, says:

Debt TK 624-Insurance business expense (62418)

There are TK 111, 112, ...

1.11. Insurance cost accounting:

a. When it is determined that the number must be returned to the commission of the brokerage by contract that has committed between the insurance business with the insurance brokerage enterprise under the regulation of the financial regime:

-The case must pay the commission for the insurance brokerage business in the subject of a GTGT tax deduction under the rule of the GTGT tax legislation:

Debt TK 624-Insurance business cost (62414)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 112, 331, ...

-The case must pay the commission to the foreign insurance brokerage business belonging to the object not deductible of the GTGT tax in accordance with the GGT tax rule:

Debt TK 624-Insurance business expenses

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's a 112-bank deposit.

There are TK 3338-Other taxes (if available).

-The case must pay the commission for foreign insurance brokerage business subordinated to the GTGT tax deduction, the accountant reflects the tax number of the contractor GGTGT being deducted under the rule of the GTGT tax, writing:

Debt TK 624-Insurance business expenses

Debt TK 133-The GTGT Tax is deducted (if any)

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's a 112-bank deposit.

There are TK 3338-Other taxes (if available).

b. When it is determined that the commission must pay for the insurance agents is the organization or individual according to the regulation of the financial regime:

-The insurance agent case is the organization, says:

Debt TK 624-Insurance business cost (62414)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

-The insurance agent case is personal, says:

+ When a non-life insurance business pays for insurance agents:

Debt TK 624-Insurance business cost (62414)

There are TK 111, 112, ...

There are TK 3335-Personal income tax.

+ When a non-life insurance business has not paid a commission for insurance agents:

Debt TK 624-Insurance business cost (62414)

There's TK 331-payable to the seller.

When paying for insurance agents:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

There are TK 3335-Personal income tax.

c. When the development of agent costs such as the employer, the initial training, the certificate of agent certificates, the training of the advanced knowledge and support for the agent, ... says:

Debt TK 624-Insurance business expense (62417)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

d. When giving birth to the bonus details for insurance agents is the organization or individual, write:

Debt TK 624-Insurance business expense (62417)

There are TK 111,112, ...

There are TK 3335-Personal income tax (the insurance agent case is personal).

Fuck. When giving birth to wages, public money, allowable, and other items must pay for the insurance department employee, write:

Debt TK 624-Insurance business expenses

There's TK 334.

-The social insurance, health insurance, union funding, unemployment insurance of the insurance department employee, says:

I owe it to TK 334.

Debt TK 624-Insurance business cost (cost at cost)

There's TK 338.

e. When the birth of the office rent and the TSCE service to the agent, or service for the semi-insurance operation, write:

Debt TK 624-Insurance business costs (Details on management requirements)

Debt TK 133-The GTGT Tax is deducted (If available)

There are TK 111, 112, 331, ...

f. Quote the TSCE depreciation service to the agent, or serve for the semi-insurance operation, write:

Debt TK 624-Insurance business expenses

There's TK 214-A TSCE Trail.

1.12. When the birth of general management costs are not defined specifically, it is clear for the insurance and enterprise management operation, writing:

Debt TK 642-Business Management Cost

Debt TK 133-The GTGT Tax is deducted (If available)

There are TK 111, 112, 331, ...

1.13. At the end of the accounting, the non-life insurance business conducts computation, which distributs the portion of the insurance mining costs allocated to the cost of insurance business in the period, writing:

Debt TK 624-Insurance business expenses

There are TK 642-Enterprise management costs.

1.14. At the end of the year (or quarter) accounting, the base on the compensation contingers of the original insurance contracts must be extracted by the regulation of the financial regime:

-If the compensation bills must be set up to be larger than the compensation bills that have cited the previous accounting period, then have to extract more of the greater number of differences, write:

Debt TK 624-Insurance business cost (62413)

There are TK 352-The backup must be paid (35221-The original insurance and reinsurance compensation reserve).

-If the compensation bills must be set for this accounting term smaller than the compensation bills that have cited the previous accounting period, the smaller number of arbiters must be completed, says:

Debt TK 352-The reserve must pay (35221-The original insurance and insurance compensation reserve).

There are TK 624-Insurance business costs (62413).

1.15. At the end of the year (or quarter) accounting, the base on the compensation bills of the reinsurance contract must be extracted by the regulation of the financial regime:

-If the reinsurance reinsurance bills must be set up this term larger than the reinsurance compensation bills that have cited the previous accounting period, then have to extract more of the greater number of differences, write:

Debt TK 352-Prepaid backup (35222-Reserve for reinsurance compensation)

There are TK 624-Insurance business costs (62413).

-If the reinsurance compensation bills must be set up for this accounting term smaller than the reinsurance compensation compensation bills, the smaller number of arbiters must be completed, says:

Debt TK 624-Insurance business cost (62413)

There are TK 352-Prepaid backup ((35222).

1.16. At the end of the year (or quarter) accounting, the base on the uninsured fee reserves of the original insurance contract must be extracted by the regulation of the financial regime:

-If the fee-to-fee is not yet to be established that this plan is greater than the unenjoyed cost of funds that have cited the previous accounting period, then have to extract more of the greater number of differences, write:

Debt TK 624-Insurance business cost (62412)

There are TK 352-The backup must be paid (35211 -Reserve of the original premium and reinsurance).

-If the fee-to-fee is not yet to be established this term is smaller than the unenjoyed fee funds that have cited the previous accounting period, the smaller number of arbiters must be completed, says:

Debt TK 352-The backup must pay (35211 -Reserve of the original insurance charge and receiving reinsurance) (the original insurance costs reserve)

There are TK 624-Insurance business costs (62412).

1.17. At the end of the year (or quarter) accounting, the base on the uninsured fee reserves of reinsurance contracts must be extracted by the regulation of the financial regime:

-If the reinsurance costs of reinsurance premiums have not yet been given this term of accounting greater than the uninsured insurance fee funds that have cited the previous accounting period, then have to extract more of the larger odds, write.

Debt TK 352-Prepaid backup (35212)

There are TK 624-Insurance business costs (62412).

-If the reinsurance fee reinsurance is not yet to be established this term is smaller than the uninsured insurance charges that have not been given to the previous accounting period, the smaller number of arbiters must be completed, says:

Debt TK 624-Insurance business cost (62412)

There are TK 352-Prepaid backup (35212).

1.18. At the end of the accounting period, the nonprofit insurance business defines and records the cost of the insurance commission to move to the allocation into the following accounting records, writing:

Debt TK 142-Short-term payout cost

There are TK 624-Insurance business costs (62414).

1.19. Periodically, the non-life insurance business defines and distributs an insurance commission into the cost of this term insurance business:

Debt TK 624-Insurance business cost (62414)

There are TK 142-Short-term prepaid expenses.

1.20. At the end of the term, the transfer cost of the original insurance business was born in the period:

Debt TK 911-Defining business results

There are TK 624-The insurance business cost.

2. Cost of Business Reinsurance

2.1. Based on the insurance business ' s announcement of the amount of compensation that is part of the liability for reinsurance and related testimonies, the accounting reflects the amount of money paid back to the cost of reinsurance to the reinsurance business. The threat, write:

Debt TK 624-Insurance business cost (62421)

There's TK 331-payable to the seller.

2.2. When paying compensation for the insurance reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

2.3. Upon receiving the announcement of the insurance business reinsurance on the payments to the third person in compensation, the cost of the cost of the loss was settled 100% and the other expenses (if any), based on the relevant evidence, write:

Debt TK 624-Insurance business cost (6242)

There's TK 331-payable to the seller.

2.4. When developing the expenses of the business receive reinsurance coverage of the assessment, the risk assessment of the insurance object, write:

Debt TK 624-Insurance business expense (62428)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

2.5. When giving birth to a third person in compensation, the collection handled the 100% compensation of the reinsurance business, based on the announcement of the reinsurance business, writing:

Debt TK 131-Must be obtained by the customer

There are TK 624-Insurance business costs (6242).

When you get money from the insurance business, write:

Debts of TK 111, 112

There are TK 131-The customer's must be obtained.

2.6. Insurance expense accounting

2.6.1. When the business receives reinsurance determines the amount of commissions paid to the insurance reinsurance business except (-) at the number of reinsurance fees that must be obtained by the agreed insurance contract, says:

Debt TK 624-Insurance business cost (62424)

There are TK 131-The customer's must be obtained.

2.6.2. Accounting for other costs associated with insurance premiums upon birth in the nuclear-life insurance business is similar to that of the original insurance business business, which has been shown in the first part of this.

2.7. At the end of the year (or quarter) accounting, the base on the compensation bills of reinsurance contracts must be extracted by the regulation of the financial regime, writing:

-If the compensation bills must be set up to be larger than the compensation bills that have cited the previous accounting period, then have to extract more of the greater number of differences, write:

Debt TK 624-Insurance business cost (62423)

There are TK 352-Prepaid backup (35221-Preinsurance and reinsurance compensation).

-If the compensation bills must be set for this accounting term smaller than the compensation bills that have cited the previous accounting period, the smaller number of arbiters must be completed, says:

Debt TK 352-Prepaid backup (35221-Preinsurance and reinsurance compensation reserve) (in reserve compensation for reinsurance)

There are TK 624-Insurance business costs (62423).

2.8. At the end of the year (or quarter) accounting, the base on the uninsured fee reserves of the reinsurance contract must be extracted by the regulation of the financial regime, writing:

-If the reinsurance premiums are not yet to be entitled to make this accounting greater than the uninsured return of insurance charges that have cited the previous accounting period, then have to extract more of the greater number of differences, write:

Debt TK 624-Insurance business cost (62422)

There are TK 352-The backup must be paid (35211-Reserve of the original insurance and reinsurance).

-If the reinsurance premiums are not yet to be entitled to make this accounting smaller than the uninsured insurance premiums have previously cited the previous accounting period, the smaller number of arbiters must be completed, says:

Debt TK 352-Prepaid backup (35211-Project of Insurance Charges and Insurance Premiums)

There are TK 624-Insurance business costs (62422).

2.9. At the end of the accounting period, identify and write down the cost of the insurance commission to switch to the allocation into the following accounting period, writing:

Debt TK 142-Short-term payout cost

There are TK 624-Insurance business costs (62424).

2.10. Periodically, identify and allocate commissions to this term insurance business expense, write:

Debt TK 624-Insurance business cost (62424)

There are TK 142-Short-term prepaid expenses.

2.11. At the end of the period, the end of the cost of business activity receiving reinsurance was born during the period, writing:

Debt TK 911-Defining business results

There are TK 624-Insurance business costs (6242).

3. Cost Business Activity BH

3.1. When giving birth to the costs associated with the insurance reinsurance business operation, the base on the relevant evidence, says:

Debt TK 624-Insurance business cost (6243)

There are TK 111, 112, 141, 331, ...

3.2. At the end of the accounting period, the transfer cost of the insurance business operation reinsurance was born in the period, writing:

Debt TK 911-Defining business results

There are TK 624-Insurance business costs (6243).

4. Big Dagger

4.1. At the end of the accounting period, the base on large fluctuation continginations must be extracted by the regulation of the financial regime, writing:

Debt TK 624-Insurance business cost (6245)

There are TK 352-Prepaid backup (3523).

4.2. Based on the financial regime, the amount of compensation of the original insurance business and receiving reinsurance if it is spent from the large fluctuation fund, says:

Owe TK 352-Prepaid backup (3523)

There are TK 624-Insurance business costs (6245).

5. Cost of other business activities

5.1. Early accounting, which ended the cost of other business activities of insurance business and other business operating expenses (if any) on the side of TK 624 "Insurance Business Cost", noted:

Debt TK 624-Insurance business cost (6248)

There are TK 154-production costs, unfinished business.

5.2. When giving birth to other business operating expenses of insurance business as the cost of managing the damage agent, the agent compensated for compensation, the agent asked the third person to reimbursate, etc., and other business operating expenses, he said. Write:

Debt TK 624-Insurance business cost (6248)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 111, 112, 331, ...

5.3. At the end of the accounting period, other business operating expenses of insurance business operations and other business operating expenses (if any) end up with TK 154 "Production costs, unfinished business", write:

Debt TK 154-Cost of production, unfinished business

There are TK 624-Insurance business costs (6248).

5.4. At the end of the accounting period, the price transfer to the service of other business activities completed was determined to be sold in the period, writing:

Debt TK 911-Defining business results

There are TK 624-Insurance business costs (6248).

What? 18. Tax Accounting

1. The first GTGT tax is deductible

1.1. When the repayment of the insurance commission of insurance business services under a GTGT tax subject to domestic insurance brokerage or insurance agent is the organization, the base on the GTGT bill of the insurance brokerage business in the country or university. Insurance and related testimonies, the accounting for reflecting the input GTGT tax is deductible:

Debt TK 624-Insurance business cost (62414)

Debt TK 133-The GTGT Tax is deducted (1331) (if available)

There are TK 111, 112, 331, ...

1.2. Upon the birth of compensation payments to the insured of the insurance business services of the GGTGT tax subject, the GGTGT bill pursues the rule of the GTGT tax and relevant evidence, if the first GTGT tax deduction is withheld. In, write:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (1331)

There are TK 331-Pay for the seller (If not paid for the insured for the insured)

There are TK 111,112, ... (If payment is paid for the insured).

1.3. When the cost of the cost of the insurance business is subject to a GTGT tax subject, the GGTGT bill is based on the rules of the GTGT tax and relevant magnetic certificates, if the input of the input GTGT tax, says:

Debt TK 624-Insurance business cost (62411)

Debt TK 133-The GTGT Tax is deducted (1331)

There are TK 111, 112, 331, ...

1.4. When shopping for property, equipment for the subject is covered in order to prevent losses in relation to insurance business services belonging to the GTGT tax subject, the base to the vendor ' s GGTGT bill and related testimonies, if found in the company. Excluding the input GTGT tax, write:

Debt TK 624-Insurance business expense (62418) (The case of buying property, the equipment equipped immediately for the insured object)

Debt TK 152-Raw Materials, Materials (School of Property Import, Equipment)

Debt TK 133-The GTGT Tax is deducted (1331)

There are TK 111, 112, 331, ...

1.5. In the case of a non-life insurance business that operates basic building investments or procurement, large repair of TSCE uses simultaneously for insurance business activities under the GTGT tax subject, and is not subject to GTGT tax or catering to workers. work at the business such as: the motel between ca, the housing for the worker, ... the first GTGT tax on the whole, says:

Debt of TK 211, 213 (TSCE Shopping)

Debt TK 241-Basic Basic Construction (Basic Building Investment or Big TSCE)

Debt TK 133-The GTGT Tax is deducted (1332)

There are TK 111, 112, 331, ...

1.6. In case of purchase of goods, services used simultaneously for insurance business operations and other business activities under the GTGT tax subject and non-taxable GTGT tax:

In principle, the non-human life insurance business must have the input of the GGTGT tax on deductible. The number of the input GTGT tax is not deductible to the direct accounting of the value of the item, goods, services purchased according to each specific case:

When purchasing supplies, goods, services simultaneously for insurance business operations and other business activities are subject to the GTGT tax subject and non-taxable GTGT tax but the non-human life insurance business does not own the first GTGT tax. Enter the deduction, write:

Debt of TK 152, 153, 624, 642, ... (GGT)

Debt TK 133-The GTGT Tax is deducted

There are TK 111, 112, 331, ...

1.7. At the end of the period, calculate and determine the number of the input GTGT tax in the respective deduction with the service revenue rate of the GTGT tax subject on total revenue in the period under the rule of the GTGT tax, the accounting reflects the GTGT tax number. Subtract:

Owe TK 3331-GGTGT Tax must submit (33311)

There are TK 133-The GTGT tax is deducted.

1.8. At the same time, accounting reflects the input of the non-deductible GTGT tax:

Debt of TK 624, 642

Debt of TK 142, 242 (The case of non-deductible GTGT tax rates must be gradually allocated to the following accounting expectations)

There are TK 133-The GTGT tax is deducted.

2. GTGT Tax output

2.1. When the revenues of the insurance business and other services are subject to the GTGT tax subject, the GTGT bill is based on the GGT tax and related evidence, the accounting of the first GTGT tax return must submit:

Debts of TK 111, 112, 131, ... (Total payment)

There are TK 511-Sales and service providers (GTGT)

There are TK 3331-GTGT tax must submit (33311).

2.2. When the delivery of the receivable receivship costs the original insurance business as the third person to reimbursate, the collection handled a 100% compensation, writing:

Debt TK 131-Must be obtained by the customer

Got TK 624-Insurance business cost (62411)

There are TK 3331-GTGT tax must submit (if any).

3. Personal income tax

3.1. When a rose of roses must pay for insurance agents to be personal, the case of a non-life insurance business pays for the insurance agents, says:

Debt TK 624-Insurance business cost (62414)

There are TK 111, 112, ...

There are TK 3335-Personal income tax.

3.2. The non-human life insurance business case that has not paid a commission for the insurance agent is personal, says:

Debt TK 624-Insurance business cost (62414)

There's TK 331-payable to the seller.

When you pay for the insurance agent, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ...

There are TK 3335-Personal income tax.

3.3. When giving birth to the reward expenses for the insurance agent is personal, write:

Debt TK 624-Insurance business expense (62417)

There are TK 111,112, ...

There are TK 3335-Personal income tax.

4. The contractor tax

4.1. When the reinsurance contract has been responsible, the accountant reflects the reinsurance fee to transfer to the reinsurance business, based on the payment of the reinsurance confirmed under the agreed reinsurance contract, noted:

Owe TK 533-Insurance reinsurance fee

There's TK 331-payable to the seller.

-When the concession business reinsurance payment charges reinsurance charges after it has been subtracted (-) the insurance commission must collect the reinsurance business, write:

Debt TK 331-Must pay the seller

There are TK 111, 112, ... (The real money paid for the insurance business)

There are TK 3338-Other taxes (the contractor tax details) (if any).

4.2. When the number of births must be returned to the insurance commission for the brokerage business under contract that has been committed between life insurance business with foreign insurance brokers the object of the object is not deductible of the GTGT tax in accordance with the law. the GTGT tax law, the accounting that reflects the number of bidders to submit, write:

Debt TK 624-Insurance business expenses

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's a 112-bank deposit.

There are TK 3338-Other taxes (if available).

-The case must pay the commission for foreign insurance brokerage business subordinated to the GTGT tax deduction, the accountant reflects the tax number of the contractor GGTGT being deducted under the rule of the GTGT tax, writing:

Debt TK 624-Insurance business expenses

Debt TK 133-The GTGT Tax is deducted (if any)

There's TK 331-payable to the seller.

When paying for the foreign insurance brokerage business:

Debt TK 331-Must pay the seller

There's a 112-bank deposit.

There are TK 3338-Other taxes (if available).

4.3. When giving birth to expenses related to insurance business practices, enterprise management or basic building investment, major repair of TSCE, ... , having to pay the seller, the supplier or foreign contractor, the accountant reflects the number of contractors that must submit, write:

Debt of TK 241, 624, 642

There are TK 111, 112, 331, ...

There are TK 3338-Other taxes (if available).

What? 19. Insurance co-insurance.

When developing co-insurance operations in non-human life insurance businesses, in which businesses participate in a co-insurance business mandate for a non-life insurance business (abbreviated as the head business) sign a insurance contract with the customer. package, collect all premiums (including the GTGT tax), the compensation costs, and other expenses. It then must pay the premium according to the amount of risk that has divided the other businesses involved in the insurance community and must collect the compensation and other costs that are part of the liability from businesses that join the insurance contract under the insurance contract. All right.

Insurance policy accounting principles.

-The top business reflects all the premiums (including the GTGT tax) to collect the customer (the insurance buyer) on the side of the TK 131 "receivable customer".

-When determining the amount of premiums must pay for businesses to participate in the insurance business, business accounting is headed by TK 331 "Pay the seller" (details must pay for each business to participate in the insurance business).

-When determining the number of expenses and other expenses of the insurance business, the accounting is reflected in the TK 131 "Client's must be obtained" (details must be collected by the business of the insurance business).

-The introduction of the output of the GTGT tax, the input GTGT tax is deducted to the co-insurance activity that is reflected in the relevant relevant accounts of the GTGT tax law.

-The top business and the insurance business participants must conduct an announcement, in time to ensure that all businesses participate in the insurance industry record revenues, the cost of which it is at the right time of the contract. The insurance has ended up in the first quarter. At the end of the fiscal year, the top business and business participants must conduct a passport, check to ensure revenue record and the cost of reflection at the right time of the responsibility for the insurance contract.

The method of accounting for a number of economic cases mainly

1. Accounting for premiums

1.1. When the insurance contract has been interconnected between the top and the customer (the insurance buyer) but has not yet given a responsibility, the business plan is headed and the business joins the insurance clock:

Debt TK 005-The insurance contract has not yet been responsible (0051).

1.2. When broadcasting responsibility for the insurance contract has been engaged between the head and customer (buyer insurance) business, the head of enterprise accounting notes the insurance toll is enjoyed and reflects the premium payout payable to businesses. participate in the insurance community at the rate of the dividing premiums in the contract insurance contract, which says:

Debt TK 131-Must be obtained by the customer

There are TK 511-Sales and service revenues (5111) (the number of corporate insurance premiums topped).

There are TK 331-payable to the seller (Details for each business participating in the insurance) (the number of premiums must pay for businesses to participate in the insurance)

There are TK 3331-The output GTGT tax (if any).

At the same time, accounting for TK 005-The insurance contract has not yet been responsible (0051).

1.3. When delivering responsibility for the insurance contracts that the business topped with businesses involved in the insurance, based on relevant evidence of the insurance premiums enjoyed and the GTGT tax (if available), the business accounting of the company was not changed. participate in the insurance community that reflects the cost of the insurance premiums to the top of the business, writing:

Debt TK 131-Must be obtained by the Customer (Head of Business Details)

There are TK 511-Sales and service sales (5111)

At the same time, accounting for TK 005-The insurance contract has not yet been responsible (0051).

2. Accounting for compensation and other expenses.

2.1. When the accident occurred, losses caused the birth of compensation payments and other expenses, the business was headed by the mandate to stand up to the settlement, payment and determine the costs for each business to participate in the insurance market by the same rate of premiums. With the compensation portion of each business participating in the insurance community, the corporate accounting head noted the amount of compensation and the other expenses of the head business ' s compensation and reflect the amount to the expense of the cost. Typically, the other costs of businesses that participate in the insurance, write:

Debt TK 624-Insurance business expense (62411) (The amount of compensation and other expenses in the responsibility of the head business)

Debt TK 131-Must be obtained by the customer (the amount of compensation and other expenses in charge of the compensation required by the business participants)

Debt TK 133-The GTGT Tax is deducted (if any)

There are TK 331-payable to the seller (the amount of compensation and other expenses paid when the accident, loss).

2.2. When businesses participate in a co-insurance that receives the announcement of the head business on the amount of compensation and other expenses to pay, the base to the notice and the relevant evidence, the business accountant joins the insurance, says:

Debt TK 624-The insurance business cost (62411) (the amount of compensation and other expenses in the responsibility of compensated businesses that participate in the insurance plan must pay)

There are TK 331-payable to the seller (head of business).

There are TK 111, 112, ...

What? 20. Accounting for unborn insurance contracts

Add Account 005-"undeveloped insurance contract":

It is used to reflect the revenue of the original insurance contracts, the reinsurance and the reinsurance contract that the non-life insurance business has committed to the customer but has not yet committed a responsibility.

The account 005 must have detailed accounting for the insurance contract that has already been responsible, but it has not yet been to the cost of insurance according to the regulation of the financial regime.

The texture and reflection content of Account 005-"The insurance contract has not been responsible"

Debt

The sales of insurance contracts have not yet been responsible.

Party

The sales of insurance contracts have been responsible.

Debt Balance Balance:

The sales of insurance contracts have not yet developed the existing responsibility of the life insurance business.

Account number 005-"unaccountable insurance contract", which has three accounts level 2:

- TK 0051-"Original insurance contract untitled" : Revenue of original insurance contracts has not yet been responsible;

- TK 0052-"Insurance reinsurance contract": The sales of reinsurance contracts have not yet been responsible;

- TK 0053-"Insurance contract untitled":

The sales of reinsurance contracts have not yet been responsible.

The accounting method accounting for a number of key economic enterprises.

1. When the original insurance contract that the non-life insurance business has interconnected with the customer or the insurance contract has been interconnected between the insurance franchise business but has not yet born a responsibility, says:

Debt TK 005-The insurance contract has not yet been responsible (0051, 0053).

2. When the original insurance contract, reinsurance contract and reinsurance contract has arred the responsibility, accounting of the original insurance business, the insurance and reinsurance business, and the insurance business beyond the recording of TK 005 also has to be recorded. The accounts in the accounts in the Balance Sheet to reflect the careers as instructed in Articles 15, Article 16, Article 19 of this Information.

What? 21. Financial reporting year and financial reporting between the ages.

1. Year Financial Report

The fiscal year ' s financial reporting system applies to the Non-Life Insurance Enterprise consisting of four reports of the following:

-Balance Sheet B 01-DNPNT

-Report of the B 02-DNPNT Model Business Activity

-A B 03-DNPNT Sample Currency transfer report

-The intelligence report of the B-9-DNPNT.

2. Financial Reporting between the ages

The non-life insurance business has to set up four financial statements between the full-form chronology as follows:

-The balance sheet between the annuation (full form): Model B 01a-DNPNT

-Business operational results report between the age (full form): Form B 02a-DNPNT

-Report of currency transfer between the annuation (full form): Model B 03a-DNPNT

-The theory of selection of selective financing: Model B 09a-DNPNT

What? 22. The financial reporting pattern applies to non-human life insurance business

1. Financial reporting year (See Appendix 02)

2. The financial reporting pattern between the () See Appendix 02)

The Financial Reporting Form between the annuation (full form) applies to non-human life insurance business the same as the financial reporting pattern between the annuation (full form) issued by Decision 15 /2006/QĐ-BTC March 20, 2006. The headlines in each of the financial statements between the full-form chronology are the same as the fiscal year ' s financial report at this level.

What? 23. Content and Method of Financial Reporting

1. Content and method of the Balance Sheet Accounting (Form B 01-DNPNT) (See appendix 02).

This information instructs the content and the method of setting up only the characteristics of the life insurance business. Other (index) targets, the business performs according to the current corporate accounting regime (the corporate accounting regime issued by Decision No. 1). 15 /2006/QĐ-BTC April 20, 2006 of the Ministry of Finance and the Revised Guidelines, the addition of the Enterprise Accounting Mode.

Must collect a customer (Code 131)

As the indicator of reflecting the amount of money that has to be associated with the original insurance business, the reinsurance, the reinsurance, and the other payout of the customer has a payment deadline of less than one year at the time of the report. . The number of records to write to the quota "must collect a customer" base to the total balance of TK 131 "Must fall by the customer" open according to each object of the object that must be collected on the TK 131 detailed accounting book, which details the customer's short-term shortfall.

Code 131 = Code 131.1 + Code 131.2

Got to collect the insurance contract (Code 131.1)

This quota reflects the amount of money that has to be associated with the original insurance business, reinsurance, insurance, and other business activity of the insurance business that has a payment deadline of less than one year at the time of the report. The number of records to be recorded "must be taken on the insurance contract" based on the balance of the TK 131 "Must fall by the customer" on the TK 131.

Must be obtained by the customer (Code 131.2)

This index reflects the amount of money that has to be taken from the relevant subjects at the time of the report. The number of records to be added to the "Client's other" quota base is based on the amount of debt balance of TK 131 "Must fall by the customer" on the detailed accounting of TK 131, which details the customer's other short-term shortfall.

Short-term return expense (Code 151)

This quota reflects the cost of unallocated insurance commissions and other short-term prepaid costs at the time of the report. The record for the quota "Short-term prepaid costs" is based on the balance of TK 142 "Short-term payout" on the TK 142 accounting book.

Code 151 = Code 151.1 + Code 151.2

Unallocated commission expense (Code 151.1)

This directive reflects the cost of the insurance commission fee payable, but has not been allocated to the insurance business costs of the report. The number of figures to record "unallocated rose costs" on the balance of debt balances TK 142 "Short-term prepaid expense" on the TK 142 accounting book, details of the cost of the insurance rose unallocated.

Other short-term return expense (Code 151.2)

This index reflects the amount of money paid for a number of expenses but to the end of the accounting period has not been included in the insurance business costs of the year of reporting. The number of data to write to the quota "Other short-term prepaid costs" based on the balance of debt balances TK 142 "Short-term returns" on the detailed accounting of TK 142 after subtracted (-) unallocated rose costs have been reflected in Code 151.1.

Reinsurance assets (Code 190)

This directive reflects a reinsurance and reinsurance reinsurance payment reserve at the time of the report. Number of readings for the " Reinsurance assets "base on the balance of TK 35212" Premium Reinsurance Fee ", TK 35222" Reinsurance Compensation Compensation " on detailed accounting of TK 35212, TK 35222.

Code 190 = Code 191 + Code 192

Take another long term (Code 218)

It is the indicator of reflecting the amount of non-life insurance business that carries the insurance fund by regulation and other long-term receivages from relevant subjects at the time of the report. The number of records to be recorded "Must be another long-term" based on the balance balance of TK 138 "Other receivable", TK 244 "Fund, long-term wager", TK 338 "Pay, must submit otherwise" on detailed accounting of TK 138, 244, 338, details of receivable receivable No,

Code 218 = Code 218.1 + Code 218.2

Sign of the Insurance Fund (Code 218.1)

This quota reflects the amount of non-human insurance business that signs long-term insurance funds according to the regulation at the time of the report. The number of readings for the "Insurance Fund" index is based on the balance of TK 2441 "The Insurance Fund" on the TK 2441 accounting book.

Must have another long term (Code 218.2)

This quota reflects the other receivings from relevant objects that are classified into the long-term asset type, pre-term payers for long-term sellers (if any).

The number of records to be recorded "Must be another long-term" based on the amount of debt that details TK 138 "To be recorded", TK 338 "Must be paid", TK 244 "Fund for the Fund, long-term bet", after subtracted (-) the insurance funds deposit was reflected in Code 218.1 on the list. The detailed accounting of TK 138, 338 and the TK 2448 (details of the long-term receivship).

You must pay the seller (Code 312)

It is only to reflect the amount of money that is required to pay for objects related to the original insurance business, receive reinsurance, reinsurance, and otherwise pay the seller with a payment deadline of less than a year or under a business cycle at the time. report point . The number for the "must be paid" is the balance with the TK 331 "Pay payer" classified as the short term opening by each object seller who must pay on the TK 331 detailed accounting book, which details the short-term payback to the person. Sold.

Code 312 = Code 312.1 + Code 312.2

The insurance contract must be returned.

This quota reflects the amount of money that has to be paid in relation to the original insurance business, reinsurance, insurance, and other business activity of the insurance business that has a payment deadline of less than a year or under a cycle of experience. business at the time of the report. The number of records to be recorded "must return to the insurance contract" based on the remainder with the TK 331 details "Must pay the seller" on the TK 331 detailed accounting book.

It must be paid differently for the seller (Code 312.2)

This index reflects the amount left to pay for the seller at the time of the report. The number of records for the quota "must be paid to the seller" based on the balance with the TK 331 details "Pay the seller" on the TK 331 detailed accounting book, which details the other short-term payout to the seller.

Unenjoyed commission (Code 319.1)

This index reflects the actual commission sales that have been born but have not yet enjoyed a record of revenue during the time of the report. The statistics for "Rose Revenue have not yet enjoyed" base on the remainder with TK 3387 "unimplemented revenue" (details of the rose sales have not yet enjoyed) on the TK 3387 detailed accounting book.

The backup must pay short term (Code 320)

This quota reflects the short-term payout at the time of the report. The number of records for the "Short-paid backup" quota is the remainder with a detailed TK 3524 "Prepaid backup" (Details of spare parts for short-term payout) on the TK 3524 accounting book.

Job Office (Code 329)

It is a composite indicator that reflects the unusable business reserves at the time of the report.

Code 329 = Code 329.1 + Code 329.2 + Code 329.3

Reserve of the original insurance and reinsurance (Code 329.1):

This directive reflects the original premium and reinsurance premiums that have not yet been enjoyed at the time of the report. The data for the "Project of Insurance Premiums and Insurance premiums" is the remainder with TK 35211 "Original Premium Insurance and Insurance Premiums" on the detailed accounting of TK 35211.

The original insurance and reinsurance bill (Code 329.2):

This directive reflects the amount of the original insurance compensation and the existing reinsurance at the time of the report. The data for the "Preinsurance and Insurance Compensation Compensation Bill" is the remainder with TK 35221 "Original insurance and reinsurance compensation" on the TK 35221 detailed accounting book.

Big oscillation room (Code 329.3):

This directive reflects the existing major fluctuation reserves at the time of the report. The number of figures for the "Big Dagger's Reserve" was the remainder with the TK 3523 "Big Oscillation Backup" on the TK 3523's detailed ledgers.

Backup must pay long-term (Code 337)

This quota reflects a long-term payout at the time of the report. The number of records for the "Long-term payable" quota is the remainder with a detailed TK 3524 "Prepaid backup" (Details for long-term payout) on the TK 3524.

Unimplemented Revenue (Code 338)

This index reflects the revenues that were not yet made at the time of the report. The number of records to record "unimplemented revenue" based on the balance numbered TK 3387 "Unimplemented Revenue" after subtracted (-) the unenjoyed commission of the rose was reflected in code 319.1.

Mandatory Reserve Fund (419 Code)

This index reflects the unusable Reserve Fund at the time of the report. The number of figures to record "Mandatory Reserve Funds" is the balance with TK 416 "Mandatory Reserve Fund" on the TK 416.

2. Content and method of reporting results of business activity - Model B 02-DNPNT.

This message guides the content and the method of setting up the modifications, complements to write the data into column 4 "This year" of this report this year. The index (item) has no modification, the addition is set up under the current corporate accounting regime (the corporate accounting regime issued by Decision No. 1). 15 /2006/QĐ-BTC On March 20, 2006, the Ministry of Finance and revised guidelines added to the addition of the Enterprise Accounting Mode.

-The number of readings in column 5 "The year before" Part I and Part II of this report this year is based on the number of records in column 4 "This year" of each of the respective indicators of Part I and Part II this report year ago.

-The content and the method of setting the index to column 4 "This year", as follows:

Part I-Report aggregable business activity: The objectives of this section are based on the corresponding indicators of section II-Report of the Business Activity results report below.

Part II-Report results in business activity according to activity

Insurance Revenue (Code 01)

This indicator reflects the total cost of the original premium and the reinsurance after subtracted (-) the terms, including: the reduction of the original premium, the rebate of reinsurance, the cost of the original insurance, the return of reinsurance and rising inequality, reduced insurance premiums. the original and receiving reinsurance in the report of the non-life insurance business.

Code 01 = Code 01.1 + Code 01.2-Code 01.3

Original premium (Code 01.1)

This directive reflects the total number of original insurance revenues after subtracing (-) the original premium, the cost of the original insurance that arise in the report of the non-human life insurance business.

The number of figures to write to this index is the serial number of TK 5111 "original insurance charges" except (-) the number of births derived from the 5311 TK-"Original Insurance Cost", TK 5321 "Original premium reduction" and TK 111.112, 131 (Details reduced insurance premiums). the original due to a reduction in the scope of the contract to the LK 5111 in the report of the accounting books of TK 5111, 5311, 5321, 111, 112, 131 ...

Reinsurance (Code 01.2)

This directive reflects the total amount of reinsurance revenue after subtracted (-) reinsurance premiums, reinsurance premiums that arise in the report of the non-life insurance business.

The number of figures to write to this index is the exponuation of TK 5112 "Reinsurance Revenue Sales" minus (-) exponuation of the number of TK 5312-"Reinsurance Redevelopment Costs", TK 5322 "Reduction of reinsurance fees" and TK 111.112, 131 (Details). lowered the premiums for reinsurance due to a reduction in the scope of the contract to TK 5112 during the report in the accounting book of TK 5112, 5312, 5322, 111, 112, 131 ...

Increase (decrease) reserve of root insurance and reinsurance (Code 01.3)

This indicator reflects the increased number of spreads, reducing the original insurance charge and the unenjoyed reinsurance, which is the difference between the number of original insurance premiums and reinsurance coverage in the fiscal year with the number of original insurance premiums and the recipient. Reinsurance the previous year.

The number of figures to write to this index for the increased case is the number of additional citations based on the number of births of TK 35211 "Original Ininsurance and Insurance Premiums" in response to TK 624 "Insurance Business Cost" (TK 62412, 62422) in the report. It's on the TK 35211.

For the reduced case, the cost of the cost of the base cost to TK 35211 "Original Air Insurance and Insurance Premiums" in response to TK 624 "Insurance business costs" (62412, 62422) in the TK 35211 accounting register, only to be available. This is recorded in negative numbers in parentheses in parentheses (...)

Reinsurance fee (Code 02)

This directive reflects the total amount of reinsurance fees that must be transferred to businesses that receive reinsurance to arise in the term after minus (-) the spread of the spread, which reduces the insurance reinsurance fee.

Code 02 = Code 02.1-Code number 02.2

Total reinsurance fee (Code 02.1)

This directive reflects the total amount of reinsurance fees that must be transferred to businesses that receive reinsurance during the period.

The number of figures to record this index is the exponefactor of TK 533 "Insurance Reinsurance Fees" in response to TK 511-"Sales and service sales" (5111, 5112) in the TK 533 accounting records.

Increase (decrease) reserve reinsurance fee (Code 02.2)

This index reflects the increase in the number of increases, reducing the reinsurance concession fee, which is the difference between the number of reinsurance charges reinsured in the fiscal year with the number of insurance charges reinsurance last year.

The number of figures to record this index for the increased case was the number of additional citations based on TK 35212 "The Insurance Concession Fee" in response to TK 624 "Insurance business costs" (62412, 62422) on the TK 35212 accounting book.

The data to write to this index is for the reduction of base on the number of births

There are TK 35212 "Insurance reinsurance fees" in response to TK 624 "Insurance business costs" (62412, 62422) on the TK 35212 ledgebook, this indicator is recorded in negative numbers in the form of parentheses in parentheses (...).

Net premium premium (Code 03)

This indicator reflects the total number of premiums that arise after subtracted (-) fees, reimbursable, reinsurance fees and after adjusting for the loss of the original insurance premiums and reinsurance, the increase in the concession fee. reinsurance of the nonprofit insurance business during the report.

Code 03 = Code 01-Code No. 2

The rose reinsurance and the other revenues operating the insurance business (Code 04).

This directive reflects the amount of reinsurance rose and other revenues that operate the insurance business during the report.

Code 04 = Code 04.1 + Code 04.2

Reinsurance (Code 04.1)

This directive reflects the total amount of reinsurance commission sales after subtracted (-) reinsurance commissions, reducing the reinsurance commission that arise during the report.

The number of figures to write to this designation is the exponefactor of TK 5113 "Insurance Commission Revenue" in response to TK 911's "Identification Of Business Outcomes" in the report on the TK 5113 accounting book.

Other revenue operating business insurance (Code 04.2)

This designation reflects the revenue of other business activities other than the original insurance business, receiving reinsurance and reinsurance such as toll revenues of the damage-monitoring, compensation settlement, claim to the third person in restitution. The damage disposal resolved 100% compensation and other revenues during the report.

The number of figures to write to this designation is the exponefactor of TK 5118-"Other Business Activity Sales" against the Parties of TK 911 "Identitifully the business results" in the report on the TK 5118 accounting book.

Net sales net of insurance (Code 10)

This indicator reflects the total amount of premiums, insurance commissions and other revenues of the insurance business after subtracted (-) the fees, the rose, the refund, the refund, the commission fee, the insurance fee and after adjusting the costs. the increase in the cost of the original premium and the reinsurance, the increase in the insurance cost of the insurance business by the non-life insurance business in the report.

Code 10 = Code 3 + Code 04.

Compensation (Code 11)

This directive reflects the total number of preinsurance claims and the reinsurance and the expenses associated with the compensation operation when the loss of the losses after subtracted (-) receivable receivings of compensation, including: the third person restitution. collection has handled the 100% compensation of the non-human insurance business that arise during the report.

Code 11 = Code 11.1-Code 11.2.

Total compensation (Code 11.1)

This designation reflects the total number of original insurance claims and the reinsurance and the sums associated with the compensation operation when the accident occurred as compensation for the insured, the cost of the damage, the investigation, the collection. information related to the insurance event, the cost of the loss of the loss was resolved 100% of the life insurance business ' s life insurance business was born during the report.

The number of figures to write to this index is the exponefactor of TK 624 "Insurance Business Cost" (62411, 62421) in response to TK 111, 112, 331 ... in the TK 62411 accounting register, 62421.

Subtract (Code 11.2)

This indicator reflects the total amount of cost of the original insurance and the reinsurance that includes the third person in compensation, the collection that handled the 100% compensation of the life insurance business that was born during the report.

The number of figures to write to this index is the number of designated TK 131 "The customer's income" to TK 624 "Insurance business costs" (62411, 62421) in the report on the TK 131 (detailed third person's procurement). 100% compensation.

Reinsurance (Code 12).

This directive reflects the amount of compensation required by the business to receive reinsurance to reduce the insurance costs of the non-life insurance business during the report.

The number of figures to write to this index is the number of TK 131 births "Must be obtained by the customer" in response to TK 624 "Insurance business costs" in the report on the TK 131 (Details of the Insurance Compensation Compensation).

Increase (decrease) reserve of the original insurance and reinsurance (Code 13).

This indicator reflects the number of increases, reducing the insurance compensation bill and receiving reinsurance, which is the difference between the number of insurance compensation bills and the reinsurance coverage in the fiscal year with the number of compensation bills last year.

The number of figures to write to this index for the increased case is the number of additional citations based on the number of births of TK 35221 "The original insurance and insurance compensation reserve" deal with TK 624 "Insurance Business Cost" (62413, 62423) on the next book. TK 35221.

For the reduced case, the cost of the cost of the base cost to TK 35221 "Original insurance and reinsurance compensation" with TK 624 "Insurance business costs" (62413, 62423) on the TK 35221 accounting, the only one. is recorded in negative numbers in the form written in parentheses (...).

Increase (decrease) reserve compensation compensation (Code 14)

This index reflects the number of increases, reducing the reinsurance compensation bill as the difference between the number of reinsurance compensation bills being cited in the fiscal year with the number of reimbursable compensation bills reinsurance the previous year.

The number of figures to record this index for the increased case was the number of additional citations based on the PK 35222's debt-to-debt reserve "Reinsurance Compensation Compensation" with TK 624 "Insurance Business Cost" (62413, 62423) on the TK 35222.

For a reduced base at the number of births of TK 35222 "The Insurance Compensation Compensation Bill", in response to TK 624 "Insurance Business Cost" (62413, 62423) on the TK 35222 accounting book, this index was recorded in negative numbers in the form of records. in parentheses (...).

Total insurance compensation (Code 15)

This indicator is the composite indicator that reflects the total compensation costs of the non-life insurance business after subtracted (-) the cost of the insurance compensation costs, the compensation of the reinsurance, and after adjusting the expected increases. the original insurance and reinsurance insurance, increased compensation for reinsurance compensation in the report.

Code 15 = Code 11-Code 12 + Code 13-Code 14

Increase in large oscillation prevention (Code 16)

This indicator reflects the number of increases, reducing the large oscillation room as the difference between the number of large oscillation contingers must be quoted in the year with the number of large oscillations used in the year.

The number of figures to write to this index for the increased case is the number of additional citations based on the number of births of TK 3523 "Great oscillation bill" in response to PK 624 "Insurance Business Cost" (6245) minus (-) the TK 3523 Debt Proposition No. The "insurance business cost" (6245) of the insurance business (6245) was reported in the TK 3523.

For the reduced case (the number of large oscillations in the year larger than the number must be extracted) the base of TK 3523 "Big oscillation" to the party with TK 624 "Insurance business costs" (6245) minus (-) the number of TK births 3523 "Big oscillation backup" in response to TK 624 "Insurance Business Cost" (6245) on the TK 3523 accounting, the only one was recorded in negative numbers in parentheses (...).

The other cost operating the insurance business (Code 17)

This directive is a composite indicator that reflects the amount of insurance rose and other details of the insurance business that arise during the report.

Code 17 = Code 17.1 + Code 17.2

The insurance commission (Code 17.1)

This directive reflects the total cost of the insurance commission of the non-human life insurance business in the report.

The number of figures to write to this designation is the exponefactor of TK 624 "Insurance Business Cost" (62414, 62424) in response to TK 911 debt "Defining Business Results" in the TK 62414 accounting register, TK 62424.

The other cost operating the insurance business (Code 17.2)

This designation reflects other expenses of the insurance business including: The cost of the agent service (the loss of damage, the compensation settlement, the third person to reimbursate), the insured risk assessment, the cost of selling (the cost of the sale). The insurance agent, the cost of the sales staff, the cost of materials, the cost of office supplies, the loss of the equipment machinery ... of the sales department), the cost of limiting losses, the mandatory mandatory extracts (the Foundation's Conduct). insurance ...), and other expenses of the insurance business under the regulation of the financial regime.

The number of records for this designation is the accumulation of TK 624 "Insurance Business Cost" (detailed accounts of TK 624 outside TK 62411, 62412, 62413, 62414, 62421, 62422, 62423, 62424, 6245). business "during the report on the accounting books of TK 624" Insurance business costs ".

Total insurance business (Code 18).

This directive is a composite indicator that reflects the total cost of the insurance business, including reparation expenses, increased large transaction reserves and other expenses of the insurance business.

Code 18 = Code 15 + Code 16 + Code 17.

Gross margin of insurance business (Code 19)

This index reflects the difference between net sales of net insurance business with the total cost of the insurance business that arise in the report of the non-human life insurance business.

Code 19 = Code 10-Code 18

Investment real estate business (Code 20)

This index reflects the investment real estate business that was born in the report.

The number of figures to write to this designation is the exponefactor of TK 5117 "Investment real estate business" in response to TK 911's "Identification Of Business Outcomes" report in the TK 5117 accounting book.

Investment real estate price (Code 21)

This directive reflects the investment real estate price and other costs directly related to the investment real estate business that arise during the report.

The data to record this index is based on the TK 632 "Cost of Estate Price".

Profit from real estate investment activity (Code 22)

This index reflects the difference between the real estate business operating investment revenue with the investment real estate price that was born in the report.

Code 22 = Code 20-Code 21.

Financial Activity Revenue (Code 23)

This directive reflects the net operating revenue that was born in the report.

The number of figures to write to this designation is the exponefactor of TK 515 "Financial Operations Revenue" in response to TK 911's "Define the Business results" in the report on the TK 515 accounting book.

Financial Activity Cost (Code 24)

This directive reflects the cost of financial activity that arise in the report of the life insurance business.

The number of figures to write to this designation is the successor to TK 635 "Financial costs" in response to the TK 911 debt "Define the business results" in the report on the TK 635 accounting book.

Financial operating profit (Code 25)

This directive reflects the difference between net revenue net financial activity at the expense of financial activity during the report.

Code 25 = Code 23-Code 24

Enterprise Management Cost (Code 26)

This indicator reflects the total cost of enterprise management including: employee costs, material costs, office furniture costs, TSCE depreciation costs, taxes, fees and fees, contingenware costs, external purchase services costs, other money expenses that arise from the costs of the company. in the report.

The number of figures to write to this designation is the number of births of TK 642 "Enterprise management costs" in response to the TK 911 debt "Define the business results" in the report on the TK 642 accounting book.

Net profit from business activity (Code 30)

This directive reflects the business outcome of the nonprofit insurance business in the report. This index is calculated on the basis of gross domestic insurance business (+) profit from real estate investment activity (+) gross profit operating profit minus (-) enterprise management costs arise during the report.

Code 30 = Code 19 + Code 22 + Code 25-Code 26.

3. Content and method of mapping financial reporting (Form B 09-DNPNT)

This information adds some of the content of the Financial Reporting (Model B 09-DNPNT) to suit the life insurance business. The index (item) has no modification, the addition is set up under the current corporate accounting regime (the corporate accounting regime issued by Decision No. 1). 15 /2006/QĐ-BTC April 20, 2006 of the Ministry of Finance and the Revised Guidelines, the addition of the Enterprise Accounting Mode.

Section IV-The accounting policies apply, adding modifications to some of the following content:

-At point 11-Principles and revenue recording, supplematuation of original insurance premiums, reinsurance, reinsurance rose, other business operating revenues, sales deductions.

-At point 12, the amendment to "Principles and Cost of Scoring Methods", which complements the Compensation of Compensation, the cost of the insurance rose, the cost of other insurance premiums, the cost of the dealership and the reduction of the cost of operations. Reinsurance and reinsurance (Compensation Compensation compensation, third person reinsurance, and a 100% compensation settlement).

-Adding 16-Principles and methods of recording a career in business, which complements the unenjoyed cost of forecasting, the compensation reserve, the large fluctuation room.

At Section V-Additional information for the items presented in the Balance Sheet, the addition of some content is as follows:

-At 07-Must take another long-term, the additional insurance fund.

-At the 12-rise point, reduce investment real estate, metrics and other solutions that complement the investment real estate depreciation method, the useful use of investment real estate or depreciation rate of use, price and depreciation. accrue at the beginning and the end of the period, the rational value of the investment estate at the time of the end of accounting ...

-At point 14-The long-term return cost, the addition of the expense of the insurance premiums.

-At point 18-The payout, payable to another, adds only the commission to the rose sales.

-Adding a score of 25.1-To collect the insurance contract to convince the receivable revenue to be related to the insurance business.

-A 25.2 point-must return to the insurance contract to convince details of the payout related to the insurance business.

-Adding a score of 25.3-Short-term prepaid expenses, which add only the unallocated rose cost theory and other short-term prepaid costs.

-Adding a score of 25.4-A career room, which adds a convincing indicator of the compensation reserve, the unenjoyed fee and the large fluctuation room.

-Additional reporting on 25-5-The reinsurance assets, in which the addition of a convincing index details the insurance reinsurance charges and reinsurance compensation compensation.

Section VI-Additional information for the items presented in the Business Activity results Report, adds a revision of some of the following content:

-Add point 26.1-Sales of premium, in which the addition of persuathy only cost the original insurance fee, the loss of the original insurance charge (Reducing Fees, the cost of the original insurance), reinsurance premiums, reinsurance charges (Reduction). fees, reinsurance returns), increase (decrease) of the original premium and reinsurance premiums.

-Additional addition to 26.2-Insurance reinsurance fees, in which the addition of a convincing index details the total cost of reinsurance and increased (decreased) transfer fee reserve.

-Additional reporting on 27,1-Roses of reinsurance, including the addition of only convincing croup details of the reinsurance rose and the reduction of the rose (Rose, Rose, Rose).

-Additional reporting on 27,2-The other revenues operating the insurance business, in which the addition of a convincing index details the cost of the agent service (damage control, compensation settlement, claim for third person in reimbursable, handling of a 100% compensation), collection It ' s different from the insurance business.

-Additional reporting point 28.1-Total insurance compensation, which adds the details of the details of the details of the compensation details, reinsurance compensation, increased (decreased) of the original insurance compensation and reinsurance, increase (decrease) compensation reserve. Reinsurance.

-Adding a rating of 28.2-The other cost of insurance business, to convince other insurance rose and other cost of business insurance such as the cost of dealership services, cost assessment of insured object risk, sales cost (the cost of management). Insurance agents, salaries, materials costs, office furniture costs, fixed asset depreciation ... of the sales department), expenditures limiting losses, regulatory forced extracts (reinsurance funds), The other cost of business insurance.

-Adding a score of 33.1. Enterprise management costs, in which detailed employee cost details, cost of materials, cost of office supplies, cost of depreciation of TSCE, taxes, fees and fees, contingenware costs, external service costs, other money costs.

Section VIII-Other information, modified, added some of the following content:

-Point 1, which complements the coverage of insurance risk information and the risk management policy of the nonprofit life insurance business, which is convinced the loss of life insurance business losses, including: The insurance risk theory in accordance with the insurance policy. The area of the original insurance business, reinsurance and reinsurance, in every kind of insurance business, and in every geographic area, the policy of the nonprofit insurance business to minimize the risk of birth from insurance contracts, analytics and insurance. sensitivity of insurance risks, analysis of the concentration rate of insurance risks, persuathy about the compensation situation to compare reimbursable payers. It ' s often realistic compared to previous estimates through the "Periodic Table of Compensation".

(Details of additional modified content view the B09-DNPNT attached to the attached appendix)

The content and method of setting a number of revised indicators, complemers on the theory of financial reporting:

Got to get back to the insurance contract.

This indicator reflects the amount of revenue related to the insurance business, which includes: the cost of the original insurance (must be obtained by the insurance buyer, the insurance agent's procurement, the income of the insurance brokerage, the income of the businesses involved. Insurance premiums, which must be paid for reinsurance, must collect reinsurance, pay compensation from businesses to the insurance community, be taken differently (the third recipient of the jury, the collection that handled 100% compensation ...) was born during the period. The report of the life insurance business.

The data to write to this index is the balance of TK 131 "The customer's income" (details of the cost of the original insurance, which has to be paid for reinsurance, and reinsurance claims, and compensation from businesses to the insurance community, fall to another, at the time of the report's report on the detailed accounting of TK 131.

You have to pay for the insurance contract.

This indicator reflects the amount that has to be paid in connection with the insurance business, which includes the reinsurance, the insurance payout, the insurance payout, the insurance, the insurance, the insurance business, the insurance business. The pilot was born in the report.

The data to write to this index is the number that has TK 331 "payable to the seller" (Details must pay the reinsurance, which must pay the business to the insurance community, pay for insurance, pay the insurance commission, which must be paid differently) at the time of the report. It's on the TK 331.

Job Office (Point 25.4)

This indicator reflects the number of business ventures of the life insurance business that includes the compensation reserve, the unenjoyed fee and the large fluctuation room at the time of the report.

Non-life insurance businesses must implement a career-based business plan under the current financial regime to serve as the basis for the full theory of reparation standards, a fee not yet to be enjoyed on a premium. The original and reinsurance premiums (after having subtracted the charges, the premiums) and the compensation bill, the fee was not yet to be included on the reinsurance fee.

This indicator includes the instructions:

The compensation reserve and the unenjoyed fee reserve (Point 25.4.1)

This directive reflects the number of compensation contingers including the backup for unresolved compensation requirements, the backup for the losses that have been born but not yet notified and the fee has not yet been enjoyed at the time of the report.

For the losses to the losses, it is not reported that if the business is specified, it must be done immediately, if it is not determined, the business must be determined by 31 December 2014.

The figures for the fifth column, six, seven this year were based on the second, third, four, of the previous year.

The data for the second column, entry to the balance of TK 35221 "Original insurance and reinsurance compensation" at the time of the TK 35221 accounting.

For example, entry to column 3, entry to the balance of TK 35222 "Compensation Compensation Compensation" at the time of the report's report on the TK 35222.

Entry to column 2, section 2 base for the remainder with TK 35211 "Original Air Insurance and Insurance Premiums" at the time of the report's reporting on the TK 35211.

For example, entry to column 3, section 2 base on the balance of TK 35212 "Reinsurance charges" at the time of the TK 35212 report.

Column 4 = Column 2-Column 3

Compensation reserve-Section (1)

This index reflects the increased situation, reducing the compensation bill due to further extracts or completion of the backup in the report. For additional or completed extracts details the basis details of the further citation or reserve completion (if quantiquantiable), for example: Change estimates of c. The average cost of reparation, the change in the number of reparers ...

The figures for recording this year ' s 5.6.7 column this year were based on figures of the 2.3.4 column of the expression the previous year.

The number of records for the second column based on the number of available balances, the number of debt births, the number of births included in the period and the period balance of the final TK 35221 "The Preinsurance and Insurance Compensation Compensation Bill" on the TK 35221 accounting book.

The number for the third column, based on the number of debt balances, the number of debt births, the number of births included in the period and the final balance of the TK 35222 "Reinsurance Compensation Compensation Bill" on the TK 35222.

Column 4 = Column 2-Column 3

Unsupported expenses-Section (2)

This directive reflects the expected increase in the unenjoyed fee due to further extracts or completion of the backup in the report.

The figures for recording this year ' s 5.6.7 column this year were based on figures of the 2.3.4 column of the expression the previous year.

The number of records for the second column based on the number of available balances, the number of debt births, the number of births included in the period and the period balance of the final TK 35211 "Project premium and reinsurance premiums" on the TK 35211.

The number for the third column, based on the number of debt balances, the number of debt births, the number of births included in the period and the end of TK's final debt of TK 35212 "The Insurance Concession Fee" on the TK 35212.

Column 4 = Column 2-Column 3

Large oscillation room (Point 25.4.2)

This indicator reflects the increased predicate of the large fluctuation room due to further extracts or use of the backup in the report.

The number of records for this index is based on the available balance, the number of debt births, the number of births available in the period and the last available balance of the TK 3523 "Big oscillation redundum" on the TK 3523 ledgers.

Reinsurance assets (Point 25.5)

This directive reflects the number of reinsurance reinsurance charges and the reinsurance compensation compensation reserve at the beginning of the year and the end of the report.

-The number of readings for the reserve of the reinsurance fee is based on the first and the end of the TK 35212 "Insurance Concession Charges" on the TK 35212.

-The record for the compensation of the compensation bill reinsurance based on the first and final balance of the TK 35222 "The Insurance Compensation Compensation Bill" on the TK 35222.

The "Table of Compensation for the Compensation Situation" (Part VIII, point 1.5):

A compilation of figures on the compensation situation is set up in the fiscal year, the purpose of this table to compare the actual compensation payments compared to previous compensation estimates. Businesses must implement compensation of compensation according to the actual data that has been compensated since January 1, 2014, to provide the number of documents to set up the total number of documents on the compensation situation since the 2016 fiscal year.

-The 2016 financial year the businesses set up the Total Table for Compensation Situation for 3 years (2014, 2015, 2016).

-Fiscal Year 2017 enterprises set up the Total Table for Compensation Situation for 4 years (2014, 2015, 2016, 2017).

-The 2018 fiscal year the businesses set up the Periodic Table of the Compensation Situation for five years (2014, 2015, 2016, 2017, 2018).

-Since fiscal 2019 onwards, businesses must set up a total number of figures on the compensation situation for five consecutive years (including the year of reporting).

The figures for this table are based on the cost of the loss of the previous years of the office.

Section I-The number of reaccretion estimates: The data to set this index is based on the estimated cost of the year of losses, namely:

-Column 1 (2014): The number base estimated cost compensation for the losses occurred in 2014:

+ Line 1, column 1 (2014): The number base estimated the cost of compensation until the end of the 1st year (2014) for losses occurring in 2014.

+ Line 2, column 1 (2014): The number base estimated the cost of compensation until the end of the second year (2015) for losses occurring in 2014.

+ Line 3, column 1 (2014): The number base estimated the cost of compensation until the end of the third year (2016) to the losses that occurred in 2014.

+ Line 4, column 1 (2014): The number base estimated cost compensation until the end of the fourth year (2017) for losses occurring in 2014.

+ Line 5, column 1 (2014): The number base estimated the cost of compensation until the end of the fifth year (2018) for losses occurring in 2014.

+ The line of estimated cost compensation to the current year-Section (1), column 1 (2014): The base estimated the cost of compensation until the end of 2018 for losses to occur in 2014.

-Column 2 (2015): The estimated number of cost estimates for the losses occurred in 2015:

+ Line 1, column 2 (2015): The number base estimated the cost of compensation until the end of the 1st year (2015) for losses occurring in 2015.

+ Line 2, column 2 (2015): The number base estimated the cost of compensation until the end of the second year (2016) to the losses that occurred in 2015.

+ Line 3, column 2 (2015): The number base estimated the cost of compensation until the end of the third year (2017) for losses occurring in 2015.

+ Line 4, column 2 (2015): The number base estimated the cost of compensation until the end of the fourth year (2018) for losses occurring in 2015.

+ The line of estimated cost compensation to the current year-Section (1), column 2 (2015): The base estimated the cost of compensation until the end of 2018 for losses to occur in 2015.

-Column 3 (2016): The base estimated the cost of compensation for the losses that occurred in 2016:

+ Line 1, Column 3 (2016): The estimated number of cost estimates result in the end of the 1st year (2016) for losses occurring in 2016.

+ Line 2, Column 3 (2016): The base estimates base for the cost of compensation until the end of the second year (2017) for losses occurring in 2016.

+ Line 3, Column 3 (2016): The base estimates base for the cost of compensation until the end of the third year (2018) for losses occurring in 2016.

+ The line of estimated cost compensation to the current year-Section (1), column 3 (2016): The base estimated the cost of compensation until the end of 2018 for losses to occur in 2016.

-Column 4 (2017): The base estimated the cost of compensation for the losses that occurred in 2017:

+ Line 1, column 4 (2017): The base estimated the cost of compensation until the end of the 1st year (2017) for losses occurring in 2017.

+ Line 2, column 4 (2017): The base estimated the cost of compensation until the end of the second year (2018) for losses occurring in 2017.

+ The line of estimated cost compensation to the current year-Section (1), column 4 (2017): The base estimated the cost of compensation until the end of 2018 for losses to occur in 2017.

-Column 5 (2018): The base estimated the cost of compensation for the losses that occurred in 2018:

+ Line 1, Column 5 (2018): The number base estimated the cost of compensation until the end of the first year (2018) for losses occurring in 2018.

+ The line of estimated cost compensation to the current year-Section (1), Column 5 (2018): The base estimated the cost of compensation until the end of 2018 for losses to occur in 2018.

-Column 6 is the total number of total compensation estimates of five years (from 2014 to 2018).

Section II-The number has been paid for compensation: Reflecting the actual amount of compensation paid the capital for the losses. The number of these indicators, the number of paid restitution of the year of the year of the year of the loss, was specific:

-Column 1 (2014): The number base has been in compensation for the losses that occurred in 2014:

+ Line 1, column 1 (2014): The number base has been compensated until the end of the first year (2014) for the losses that occurred in 2014.

+ Line 2, column 1 (2014): The number base has been compensated until the end of the second year (2015) for losses occurring in 2014.

+ Line 3, column 1 (2014): The number base has been compensated until the end of the third year (2016) for losses occurring in 2014.

+ Line 4, column 1 (2014): The number base has been compensated until the end of the fourth year (2017) for losses occurring in 2014.

+ Line 5, column 1 (2014): The number base has been compensated until the end of the fifth year (2018) for losses occurring in 2014.

+ The amount of restitution in compensation to the current year-Section (2), column 1 (2014): The number-one base spent most of the year by the end of 2018 for losses to occur in 2014.

-Column 2 (2015): The number base has been in compensation for the losses that occurred in 2015:

+ Line 1, column 2 (2015): The number one base has been compensated until the end of the 1st year (2015) for the losses to occur in 2015.

+ Line 2, Column 2 (2015): The number one base has been compensated until the end of the second year (2016) for losses to occur in 2015.

+ Line 3, column 2 (2015): The number one base has accrued until the end of the third year (2017) for losses occurring in 2015.

+ Line 4, column 2 (2015): The number one base has been compensated until the end of the fourth year (2018) for losses occurring in 2015.

+ The number of reaccretion lines accrue to the current year-Section (1), column 2 (2015):

The number of spent compensated for the end of 2018 for losses occurred in 2015.

-Column 3 (2016): The number base has been in compensation for the losses that occurred in 2016:

+ Line 1, Column 3 (2016): The number base has been in compensation until the end of the 1st year (2016) for losses to occur in 2016.

+ Line 2, Column 3 (2016): The number base has been compensated until the end of the second year (2017) for losses occurring in 2016.

+ Line 3, Column 3 (2016): The number base has been compensated until the end of the third year (2018) for losses occurring in 2016.

+ The line has been in compensation for the current year-Section (1), column 3 (2016):

The number of spent compensated for the end of 2018 for losses occurred in 2016.

-Column 4 (2017): The number base has been in compensation for the losses that occurred in 2017:

+ Line 1, column 4 (2017): The number one base has accrued until the end of the 1st year (2017) for losses occurring in 2017.

+ Line 2, column 4 (2017): The number base has been compensated until the end of the second year (2018) for losses occurring in 2017.

+ The line has been in compensation for the current year-Section (1), column 4 (2017): The number base has accrued until the end of 2018 for losses to occur in 2017.

-Column 5 (2018): The number base has been in compensation for the losses that occurred in 2018:

+ Line 1, Column 5 (2018): The number base has been compensated until the end of the first year (2018) for losses occurring in 2018.

+ The line has been in compensation for the current year-Section (1), Column 5 (2018): The number-one base has usually accrued until the end of 2018 for losses to occur in 2018.

-Column 6 is the total number of accrued compensation for five years (from 2014 to 2018).

Section III-General reserve unresolved: Reflecting the total unresolved compensation reserve (3) = (1)-(2)

Section IV - The surplus wish or the compensation reserve deficit (4): Reflecting the expected compensation bill or lack at the time of the report. The number for this indicator is based on the number of spare or missing spare numbers due to the accounting department.

Section V-The percentage of the surplus or spare deficit on the number of compensation estimates : (5) = (4 )/ (1) * 100%.

4. Content and method of reporting the currency transfer; content and methodology of financial statements between the annuation is done according to the current business accounting regime. (Enterprise accounting regime issued by Decision No. 1) 15 /2006/QĐ-BTC April 20, 2006 of the Ministry of Finance and the Revised Guidelines, the addition of the Enterprise Accounting Mode.

What? 23. Effect of execution and execution

1. This message has been in effect since January 1, 2014 and started implementation from fiscal year 2014.

The accounting guide content of the nonprofit insurance business issued by Decision 1296 /TC/QĐ/CĐKT on December 31, 1996 of the Minister of Finance and Decision No. 1. 150 /2001/QĐ-BTC December 31, 2001, on the addition, amendments to the insurance enterprise accounting regime issued under Decision No. 1296 /TC/QĐ/CĐKT on 31 December 1996 of the Minister of Finance expires since January 1, 2014.

2. The head of the Accounting and Audit Regime, the Director of the Department of Management and Insurance Supervisor, Director of Non-Human Life Insurance, the reinsurance business, the foreign life-life insurance business branch and the Prime Minister of related units. It ' s the responsibility to do this.

3. During the course of the exercise, if there is difficulty in the process, the unit offers reflect on the Ministry of Finance for research, resolve.

KT. MINISTER.
Chief.

(signed)

Chen Xuân