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Информационное письмо ФСФР России от 29.06.2012

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Информационное письмо ФСФР от 29 июня 2012 года
Информационное письмо ФСФР России от 29.06.2012
Принято
Федеральной службой по финансовым рынкам
  1. На основании пункта 4 статьи 28 Закона Российской Федерации от 27 ноября 1992 г. N 4015-1 "Об организации страхового дела в Российской Федерации" Федеральная служба по финансовым рынкам сообщает, что при представлении страховыми организациями промежуточной бухгалтерской отчетности и отчетности в порядке надзора за первое полугодие 2012 года в соответствии с приказом Министерства финансов Российской Федерации от 11 мая 2010 г. N 41н "О формах бухгалтерской отчетности страховых организаций и отчетности, представляемой в порядке надзора" (далее - Приказ) применяются условия и форматы представления страховыми организациями промежуточной бухгалтерской отчетности и отчетности в порядке надзора в виде электронного документа, а также контрольные соотношения показателей промежуточной бухгалтерской отчетности и отчетности в порядке надзора, начиная с отчетности за первый квартал 2012 года, доведенные до сведения страховых организаций информационным письмом Федеральной службы по финансовым рынкам от 29 марта 2012 г. N 12-ДП-12/13135, с учетом внесенных согласно приложению к настоящему информационному письму Изменений в информационное письмо Федеральной службы по финансовым рынкам от 29 марта 2012 г. N 12-ДП-12/13135.
  2. Кроме того, страховым медицинским организациям в связи с вступлением с 1 января 2012 г. в силу норм Федерального закона от 29 ноября 2010 г. N 326-ФЗ "Об обязательном медицинском страховании в Российской Федерации" в части перехода на целевое финансирование страховых медицинских организаций при составлении промежуточной бухгалтерской отчетности и отчетности в порядке надзора за первое полугодие 2012 года необходимо учесть следующее.
  3. Состав промежуточной бухгалтерской отчетности и отчетности в порядке надзора страховых медицинских организаций, представляемой в Федеральную службу по финансовым рынкам и ее территориальные органы, установлен в пунктах 3 Указаний об объеме форм бухгалтерской отчетности страховых организаций и Инструкции об объеме форм отчетности, представляемой в порядке надзора, порядке ее составления и представления, утвержденных Приказом, и включает в себя в том числе Отчет о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик) и Отчет о размещении средств страховых резервов по обязательному медицинскому страхованию (форма N 7а-страховщик).
  4. В Отчете о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик) страховые медицинские организации, осуществляющие только обязательное медицинское страхование:
  5. строки 010 - 140 графы 3 не заполняют;
  6. сумму управленческих расходов, которые учитываются на счете 26 "Общехозяйственные расходы" и начиная с 2012 года обособляются от расходов на ведение дела по обязательному медицинскому страхованию, отражаемых, в свою очередь, на счете 91 "Прочие доходы и расходы", раскрывают по строке 220 "Прочие расходы, кроме расходов, связанных с инвестициями" вместе с другими расходами страховой медицинской организации.
  7. Страховые медицинские организации, осуществляющие добровольное и обязательное медицинское страхование, строки 010 - 370 Отчета о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик) графы 3 не заполняют.
  8. Согласно приказу Министерства финансов Российской Федерации от 25 ноября 2011 г. N 162н "О внесении изменений в дополнения и особенности применения страховыми организациями Плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и Инструкции по его применению, утвержденные приказом Министерства финансов Российской Федерации от 4 сентября 2001 г. N 69н" доходы и расходы, связанные с операциями обязательного медицинского страхования (поступления (доходы) в виде средств, предназначенных на расходы на ведение дела по обязательному медицинскому страхованию; доходы в виде части полученных целевых средств; вознаграждения за выполнение условий, предусмотренных договором о финансовом обеспечении обязательного медицинского страхования; расходы на ведение дела по обязательному медицинскому страхованию; штрафы за невыполнение (ненадлежащее выполнение) условий договора о финансовом обеспечении обязательного медицинского страхования; пени за неоплату или несвоевременную оплату медицинской помощи и т.д.), отражаются на счете 91 "Прочие доходы и расходы".
  9. Указанные доходы и расходы в соответствии с пунктами 44 и 45 Указаний о порядке составления и представления бухгалтерской отчетности страховых организаций, утвержденных Приказом, раскрываются соответственно по группам статей "Прочие доходы, кроме доходов, связанных с инвестициями" и "Прочие расходы, кроме расходов, связанных с инвестициями" Отчета о прибылях и убытках страховой организации (форма N 2-страховщик) (для страховых медицинских организаций, осуществляющих только обязательное медицинское страхование, - Отчет о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик)).
  10. Остаток целевых средств страховой медицинской организации (в том числе целевых средств, сформированных из остатков резервов 2011 года, целевых средств, полученных в рамках договора о финансовом обеспечении обязательного медицинского страхования на 2012 год, а также целевых средств, предназначенных для финансирования программ модернизации здравоохранения) на начало отчетного года и на конец отчетного периода отражается по группе статей "Прочие обязательства" (строка 680) Бухгалтерского баланса страховой организации (форма N 1-страховщик).
  11. Страховые медицинские организации в разделе 1 "Страховые резервы по обязательному медицинскому страхованию и активы, принимаемые для их покрытия", представляемом в составе Отчета о размещении средств страховых резервов по обязательному медицинскому страхованию (форма N 7а-страховщик), строки 010 - 192 граф 3 и 4 не заполняют.
  12. При этом согласно пункту 14 Инструкции об объеме форм отчетности, представляемой в порядке надзора, порядке ее составления и представления, утвержденной Приказом, в составе Отчета о размещении средств страховых резервов по обязательному медицинскому страхованию (форма N 7а-страховщик) могут не представляться разделы (подразделы), предназначенные для расшифровки активов, принимаемых в покрытие страховых резервов, если в них полностью отсутствуют числовые значения показателей.
  13. Д.В.ПАНКИН
Приложение
к Информационному письму от 29 июня 2012 года
Изменение
Изменения в информационное письмо федеральной службы по финансовым рынкам
  1. 1. В Условиях и форматах представления страховыми организациями промежуточной бухгалтерской отчетности и отчетности в порядке надзора в виде электронного документа, начиная с отчетности за первый квартал 2012 года (приложение N 1 к информационному письму Федеральной службы по финансовым рынкам от 29 марта 2012 г. N 12-ДП-12/13135):
  2. 1) абзац десятый изложить в следующей редакции:
  3. "На каждую форму отчетности оформляется отдельный xml-файл с именем формы и расширением xml: 1.xml, 7.xml, 7a.xml и т.д. Если название формы содержит помимо цифр буквенный символ "a", то следует использовать строчный латинский символ: a.";
  4. 2) в Таблице 3 по строке 24:
  5. слова "(X2) = 2 или 3" заменить словами "(X2) = 2";
  6. слова "(X2) = 4 или 5 или 6 или 7 или 8 или 9" заменить словами "(X2) = 4 или 5 или 6";
  7. 3) Таблицу 4 дополнить строками следующего содержания:
  8. Отчет о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик)Основная таблицаТбл1
    Расшифровка отдельных прибылей и убытковТбл1d
    Отчет о размещении средств страховых резервов по обязательному медицинскому страхованию (форма N 7а-страховщик)Страховые резервы по обязательному медицинскому страхованию и активы, принимаемые для их покрытияТбл1
    Федеральные государственные ценные бумагиСп2
    Государственные ценные бумаги субъектов Российской Федерации и муниципальные ценные бумагиСп3
    Облигации и акцииСп4.1
    Векселя банковСп4.2
    Инвестиционные паи паевых инвестиционных фондовСп4.3
    Банковские вклады (депозиты), в том числе удостоверенные депозитными сертификатамиСп5
    Денежные средстваСп6
    Результаты размещения средств страховых резервов по обязательному медицинскому страхованиюТбл7
  9. 2. В главе I "Порядок взаимоувязки показателей промежуточной бухгалтерской отчетности и отчетности в порядке надзора" Контрольных соотношений показателей промежуточной бухгалтерской отчетности и отчетности в порядке надзора, начиная с отчетности за первый квартал 2012 года (приложение N 2 к информационному письму Федеральной службы по финансовым рынкам от 29 марта 2012 г. N 12-ДП-12/13135):
  10. 1) в контрольных соотношениях показателей Отчета о размещении средств страховых резервов (форма N 7-страховщик):
  11. пункт 57 раздела 5 Соотношений по взаимоувязке показателей исключить;
  12. в пункте 1 подраздела 6.2.1 раздела 6 Соотношений по взаимоувязке показателей слово "раздела" заменить словом "подраздела";
  13. в пунктах 4 и 5 подраздела 7.1 раздела 7 Соотношений по взаимоувязке показателей слова "гр. 2, 3" заменить словами "гр. 1, 2";
  14. в пункте 2 Соотношений, требующих пояснений, слова "(X2) = 2 или 3" заменить словами "(X2) = 2";
  15. 2) в контрольных соотношениях показателей Информации по операционному сегменту (форма N 11-страховщик) раздел "Взаимоувязка показателей Информации по операционному сегменту (форма N 11-страховщик) с показателями формы статистической отчетности N 1-С "Сведения об основных показателях деятельности страховой организации за январь - ________ 20__ года" (в случае расхождений необходимо представить уточненную форму статистической отчетности N 1-С)" изложить в следующей редакции:
  16. "Взаимоувязка показателей Информации по операционному сегменту (форма N 11-страховщик) с показателями формы статистической отчетности N 1-С "Сведения об основных показателях деятельности страховой организации за январь - ________ 20__ года" (в случае расхождений необходимо представить уточненную форму статистической отчетности N 1-С)Раздел 1 "Результат от операций по страхованию иному, чем страхование жизни, по договорам страхования, сострахования"1. Абсолютная величина (стр. 110, гр. 4 - форма N 1-С, стр. (010 + 015), гр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Абсолютная величина (стр. 195, гр. 8 - форма N 1-С, стр. (040 + 045), гр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Если стр. (010 + 015), гр. 24 формы N 1-С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то в форме N 11-страховщик в разделе 1, гр. 3 должна присутствовать строка с кодом вида страхования 32117 и гр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Раздел 2 "Результат от операций по страхованию иному, чем страхование жизни по договорам, принятым в перестрахование"1. 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Если стр. 020, гр. 24 формы N 1-С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то в форме N 11-страховщик в разделе 2, гр. 3 должна присутствовать строка с кодом вида страхования 60432 и гр. 4 01000900000315010000020070000000000005000000020101000000050000000102FFFFFF00050000002E0119000000050000000B0200000000050000000C02600160011300000026060F001C00FFFFFFFF00004E0010000000C0FFFFFF0500000020010000650100000B00000026060F000C004D6174685479706500002000 0500000009020000000205000000140220013B001C000000FB0280FE0000000000009001000000010002001053796D626F6C0000C30B0A3E78DC1200B8AEF377C1AEF3772040F577090B66D9040000002D01000009000000320A0000000001000000B97900037000000026060F00D6004D617468547970655555CA0005010005 0244534D543500011357696E416C6C4261736963436F6465506167657300110554696D6573204E657720526F6D616E00110353796D626F6C001105436F7572696572204E65770011044D5420457874726100120008212F458F442F4150F4100F475F4150F21F1E4150F4150F4100F445F425F48F425F4100F4100F435F4100F4 8F45F42A5F48F48F4100F4100F40F48F417F48F4100F412A5F445F45F45F45F45F410F0C01000100010202020200020001010100030001000400000A01000204866022B900000B00000026060F000C00FFFFFFFF01000000000000001C000000FB021400090000000000BC02000000CC0102022253797374656D0000090B66D9 00000A0021008A0100000000FFFFFFFFC4E61200040000002D01010004000000F0010000030000000000 0.Раздел 3 "Результат от операций по страхованию иному, чем страхование жизни по договорам страхования, сострахования и по договорам, принятым в перестрахование - нетто перестрахование"1. 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Если стр. (010 + 015), гр. 24 формы N 1-С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или стр. 020, гр. 24 формы N 1-С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то в форме N 11-страховщик в разделе 3, гр. 3 должна присутствовать строка с кодом вида страхования 32117 или 60432 и гр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
  17. 3) в контрольных соотношениях показателей Отчета о составе активов, принимаемых для покрытия собственных средств (форма N 14-страховщик):
  18. пункт 92 раздела 5 Соотношений по взаимоувязке показателей исключить;
  19. в пункте 2 Соотношений, требующих пояснений, слова "(X2) = 2 или 3" заменить словами "(X2) = 4 или 5 или 6";
  20. в пункте 51 Структурных соотношений слова "X1 = 09 или 10, X5 = 4, X11 = 02 или 03 или 04 или 07 или 08 или 10; и" и слова "; X1 = 09 или 10, X3 = 1" исключить;
  21. в пункте 70 Структурных соотношений слова "X1 = 11 или 12, X5 = 4, X11 = 02 или 03 или 04 или 07 или 08 или 10; и" и слова "; X1 = 11 или 12, X3 = 1" исключить;
  22. в пунктах 31 - 36 Соотношений активов, принимаемых для покрытия собственных средств без ограничения на суммарную стоимость, слова "раздел 1, стр. 015, гр. 3, 4" заменить словами "раздел 1, стр. 014, гр. 3, 4";
  23. 4) дополнить текстом следующего содержания:
  24. "10. Отчет о прибылях и убытках страховой медицинской организации по обязательному медицинскому страхованию (форма N 2а-страховщик)

  25. Раздел I "Обязательное медицинское страхование"

  26. 1. Стр. 010, гр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стр. 011, гр. 4.
  27. 2. Стр. 020, гр. 4 = стр. (021 + 022 + 023), гр. 4.
  28. 3. Стр. 100, гр. 4 = стр. (010 + 020 - 030 + 040 + 050 - 060 - 070 + 080 - 090), гр. 4.
  29. 4. Если стр. 100, гр. 4 < 0, то требуется дать разъяснение в пояснительной записке.

  30. Раздел II "Прочие доходы и расходы"

  31. 5. Стр. 110, гр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стр. (111 + 113), гр. 4.
  32. 6. Стр. 120, гр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стр. 121, гр. 4.
  33. 7. Стр. 130, гр. 4 = стр. 020, гр. 4.
  34. 8. Стр. 140, гр. 4 = стр. (110 - 120 - 130), гр. 4.
  35. Если в файле описания страховой организации поле "Обязательное медицинское страхование" = 1 и поле "Добровольное медицинское страхование" = 0, то применяются контрольные соотношения 9 - 15:
  36. 9. Стр. 180, гр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стр. (181 + 182 + 183), гр. 3, 4;
  37. 10. Стр. 190, гр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стр. 191, гр. 3, 4;
  38. 11. Стр. 210, гр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стр. 211, гр. 3, 4;
  39. 12. Стр. 220, гр. 3, 4 01000900000315010000020070000000000005000000020101000000050000000102FFFFFF00050000002E0119000000050000000B0200000000050000000C02800140011300000026060F001C00FFFFFFFF00004E0010000000C0FFFFFFE5FFFFFF00010000650100000B00000026060F000C004D6174685479706500002000 05000000090200000002050000001402400136001C000000FB0280FE0000000000009001000000010002001053796D626F6C00000A0E0A8178DC1200B8AEF377C1AEF3772040F577B608664D040000002D01000009000000320A0000000001000000B37900037000000026060F00D6004D617468547970655555CA0005010005 0244534D543500011357696E416C6C4261736963436F6465506167657300110554696D6573204E657720526F6D616E00110353796D626F6C001105436F7572696572204E65770011044D5420457874726100120008212F458F442F4150F4100F475F4150F21F1E4150F4150F4100F445F425F48F425F4100F4100F435F4100F4 8F45F42A5F48F48F4100F4100F40F48F417F48F4100F412A5F445F45F45F45F45F410F0C01000100010202020200020001010100030001000400000A01000204866522B300000B00000026060F000C00FFFFFFFF01000000000000001C000000FB021400090000000000BC02000000CC0102022253797374656D0000B608664D 00000A0021008A0100000000FFFFFFFFC4E61200040000002D01010004000000F0010000030000000000 стр. 221, гр. 3, 4;
  40. 13. Стр. 250, гр. 3 = стр. (180 - 190 + 210 - 220), гр. 3;
  41. 14. Стр. 250, гр. 4 = стр. (100 + 140 + 180 - 190 + 210 - 220), гр. 4;
  42. 15. Стр. 300, гр. 3, 4 = стр. (250 + 260 + 270 - 280 + 290), гр. 3, 4.
  43. Если в файле описания страховой организации поле "Обязательное медицинское страхование" = 1 и поле "Добровольное медицинское страхование" = 1, то применяются контрольные соотношения 16 - 20:
  44. 16. Стр. 180, 181, 182, 183, 190, 191, 210, 211, 220, 221, 250, 260, 270, 280, 290, 300, 301, 305, 306, гр. 3, 4 = 0;
  45. 17. Если результат расчета стр. (010 + 020 - 030 + 040 + 050 - 060 - 070 + 080 - 090), гр. 4 отрицательный, то его абсолютная величина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форма N 2-страховщик, стр. 220, гр. 4;
  46. 18. Если стр. 100, гр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то стр. 100, гр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форма N 2-страховщик, стр. 210, гр. 4;
  47. 19. Стр. (110 - 130), гр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форма N 2-страховщик, стр. 180, гр. 4;
  48. 20. Стр. 120, гр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форма N 2-страховщик, стр. 190, гр. 4.
  49. 21. Если стр. 290, гр. 3 или гр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то гр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стр. 290.
  50. 22. Если стр. 370, гр. 3 или гр. 4 или гр. 5 или гр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то гр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стр. 370.
  51. 23. Стр. 010, 011, 020, 021, 022, 023, 030, 040, 050, 060, 070, 080, 090, 100, 110, 111, 113, 120, 121, 130, 140, гр. 3 = 0.".

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