Търси насочено информация за актюерски новини

сряда, 15 април 2020 г.

>50 % от капитала на свързано дружество

Участията, които надхвърлят 50 на сто от капитала на свързаното дружество.
В тази връзка, за осигуряване на съответствие с разпоредбата в чл. 28, ал. 2, т.5 от Наредба № 51 от 28.04.2016 г. на КФН, сумата на цялото участие в дъщерното дружество следва да бъде посочено в намаление на собствените средства на застрахователя, т.е. на редове № 24 и № 23 в Справка № ТО.10.Б.

Източник КФН

събота, 11 април 2020 г.

Лекции МСФО 17 IFRS 17

Международна финансова отчетност за застрахователи
Книгата на IFRI е резултат от усилията за сътрудничество от страна на актюери и счетоводители за подпомагане на разбирането на концепциите, стоящи зад финансовите отчети съгласно Международните стандарти за финансово отчитане®, издадени през май 2017 г. Книгата на IFRI предлага цялостен анализ за северноамериканските аудитории с акцент върху отчитането на цялото застрахователно предприятие, а не само неговите застрахователни договори.

International Financial Reporting for Insurers

ISBN (електронна книга): 978-0-9913363-4-0 ISBN (мека корица): 978-0-9913363-6-4 ISBN (твърда корица): 978-0-9913363-5-7

Eфективната дата на стандарта ще бъде отложена за годишни отчетни периоди, започващи на или след 1 януари 2023 г. - International Accounting Standards Board

четвъртък, 9 април 2020 г.

COVID vs Solvency 2

EIOPA Recommendations on supervisory flexibility regarding the deadline of supervisory reporting and public disclosure - Coronavirus/COVID-19
On 20th of March, EIOPA has published a recommendation stating that competent authorities (NCA) should accept delay in the submissions of Annual, Quarterly - Q1 and narative reporting as specified in the tables below.Undertakings which are able to submit within the first submission already the full package are encouraged to do so as soon as possible and within the statutory deadlines. In such cases no further submissions are necessary except if further corrections are needed.
To use the system to create two sets of reporting, as specified in the EIOPA recommendation, all that needs done, is to amend the content of submission – template S.01.01 and use filing the value “Not reported other reason” in the dropdown for the corresponding template. In this case the special justification is due to the Coronavirus/COVID-19 situation.
The following table lists the submission dates and corresponding taxonomy version for Solo filings.
Reporting for Solo entities
Period
Original Submission date
Entry point
Taxonomy
Optional delay is used due to COVID-19, two parts submission
Reduced Submission (part I)
Full submission (part II)
Content
New submission date
Content
New submisson date
2019 Y/E
7-Apr-20
ARS/AES
2.4.0
S.01.01;
S.01.02;
S.02.01;
S.13.01;
S.22.01;
S.23.01;
S.25.01-03
21-Apr-2020
(2 weeks delay)
Full submission
2-Jun-2020
(8 weeks delay)
2020 Q1
*including mandatory SCR recalculation for all entities
5-May-20
QRS/QES
2.4.0
Full submission excluding S.08.02
12-May-2020
(1 weeks delay)
Full submission
2-Jun-2020
(4 weeks delay)
2020 Q2
4-Aug-20
QRS/QES
2.4.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed
2020 Q3
4-Nov-20
QRS/QES
2.4.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed
2020 Q4
4-Feb-21
QRS/QES
2.5.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed
The following table lists the submission dates and corresponding taxonomy version for Group filings.
Reporting for Group entities
Period
Original Submission date
Entry point
Taxonomy
Optional delay is used due to COVID-19, two parts submission
Reduced Submission (part I)
Full submission (part II)
Content
New submission date
Content
New submisson date
2019 Y/E
19-May-20
ARG
2.4.0
S.01.01;
S.01.02;
S.02.01;
S.22.01;
S.23.01;
S.25.01-03
S.32.01;
02-Jun-2020
(2 weeks delay)
Full submission
14-Jul-2020
(8 weeks delay)
2020 Q1
*including mandatory SCR recalculation for all entities
16-Jun-20
QRG
2.4.0
Full submission excluding S.08.02
23-Jun-2020
(1 weeks delay)
Full submission
14-Jul-2020
(4 weeks delay)
2020 Q2
15-Sep-20
QRG
2.4.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed
2020 Q3
16-Dec-20
QRG
2.4.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed
2020 Q4
17-Mar-21
QRG
2.5.0
No delay allowed
No delay allowed
No delay allowed
No delay allowed


With regards to narrative reporting, EIOPA has allowed 8 weeks of possible delay for RSR and SFCR reports, with an exception of a subset of templates from SFCR Appendix which can be published with two weeks delay at the latest. EIOPA has also advised the NCA to follow similar flexibility guidelines with regards to ORSA reporting.
EIOPA has communicated that it may also apply special measures on the taxonomy data validations, changing the severity from blocking to non-blocking to facilitate the report submission, for example, with the validations related with the content of submission template; More taxonomy specifications and further updates in the list of validations will be made available in the coming days in EIOPA and competent authorities taxonomy related webpages. Should any changes in the software are needed due to these updates, we will communicate to you further. However, for not that is not expected.
You can find the full text of the EIOPA recommendations at here.



x