Comisia de Supraveghere a Asigurarilor

 

 

Norma

 

din 25/02/2009

Publicat in Monitorul Oficial, Partea I nr. 171 din 19/03/2009

 

privind forma si continutul raportarilor financiare si tehnice pe care trebuie sa le intocmeasca brokerii de asigurare si/sau reasigurare

 

 

 

   Art. 1. - (1) Brokerii de asigurare si/sau reasigurare au obligatia de a pune la dispozitia Comisiei de Supraveghere a Asigurarilor informatiile solicitate, care sa permita acesteia efectuarea unei analize fundamentate a situatiei financiare de care dispun la un moment dat si urmarirea evolutiei in timp a principalilor indicatori privind activitatea desfasurata.

   (2) Raportarile transmise de catre brokerii de asigurare si/sau reasigurare, in conformitate cu prevederile Legii nr. 32/2000 privind activitatea de asigurare si supravegherea asigurarilor, cu modificarile si completarile ulterioare, si ale prezentelor norme, trebuie sa contina informatii care sa corespunda cu evidentele financiar-contabile si tehnico-operative ale brokerilor de asigurare si/sau reasigurare.

   (3) In conformitate cu prevederile art. 5 lit. j) si ale art. 351 din Legea nr. 32/2000, cu modificarile si completarile ulterioare, Comisia de Supraveghere a Asigurarilor poate solicita prezentarea oricaror informatii si documente necesare in vederea clarificarii unor aspecte rezultate din analiza raportarilor prevazute de reglementarile legale in vigoare, inclusiv a datelor inregistrate in evidenta operativa si a documentelor care stau la baza inregistrarilor in contabilitate, sau pentru actualizarea conditiilor in baza carora s-a acordat autorizarea.

   Art. 2. - (1) Raportarile pe care brokerii de asigurare si/sau reasigurare trebuie sa le intocmeasca si sa le transmita Comisiei de Supraveghere a Asigurarilor, conform prevederilor prezentelor norme, se semneaza de catre persoanele abilitate in conformitate cu prevederile Legii contabilitatii nr. 82/1991, republicata, si ale prevederilor art. 35 alin. (15) din Legea nr. 32/2000, cu modificarile si completarile ulterioare.

   (2) Persoanele prevazute la alin. (1) raspund atat de realitatea si exactitatea datelor cuprinse in raportari, cat si de respectarea termenelor de transmitere a acestora catre Comisia de Supraveghere a Asigurarilor.

   (3) Raportarile incluse in prezentele norme vor fi transmise de catre brokerii de asigurare si/sau reasigurare atat in format letric, cat si electronic (on-line) in aplicatia CSA-EWS. Pentru transmiterea on-line, brokerii de asigurare si/sau reasigurare au obligatia de a se inregistra ca utilizatori in aplicatia CSA-EWS, in baza formularului de inregistrare existent pe site-ul Comisiei de Supraveghere a Asigurarilor.

   Art. 3. - Raportarile pe care brokerii de asigurare si/sau reasigurare trebuie sa le intocmeasca si termenele de transmitere a acestora catre Comisia de Supraveghere a Asigurarilor sunt urmatoarele:

    I - raportari anuale:

   a) situatiile financiare anuale, in forma prevazuta de reglementarile contabile in vigoare;

   b) raportarea privind angajatii si persoanele cu contract de mandat, in forma prevazuta in anexa nr. 1;

   c) raportarea privind activitatea de marketing a fondului de pensii administrat privat si/sau a prospectului de pensii facultative, in forma prevazuta in anexa nr. 2. Mentionam ca aceasta raportare se va transmite numai de catre brokerii de asigurare si/sau reasigurare care au aprobare pentru aceasta activitate, avand inscris si codul CAEN 6629 - alte activitati auxiliare de asigurari si fonduri de pensii;

   d) raportarea referitoare la evolutia si structura capitalului social, in forma prevazuta in anexa nr. 3.

    Termen de transmitere

    Situatiile financiare prevazute la pct. I lit. a) se vor transmite pana la termenul stabilit prin normele metodologice pentru incheierea exercitiului financiar.

    Raportarile anuale prevazute la pct. I lit. b)-d) se vor transmite odata cu situatiile financiare anuale.

    II - raportari semestriale:

   a) raportari contabile, in forma prevazuta de reglementarile contabile in vigoare;

   b) raportarea privind evolutia si structura capitalului social, in forma prevazuta in anexa nr. 3.

    Termen de transmitere

    Raportarile semestriale prevazute la pct. II se vor transmite pana la termenul stabilit prin sistemul de raportare contabila semestriala.

    III - raportari trimestriale:

   a) raportarea privind activitatea desfasurata de brokerii de asigurare si/sau reasigurare, in forma prevazuta in anexa nr. 4;

   b) raportarea privind veniturile obtinute de brokerii de asigurare si/sau reasigurare, in forma prevazuta in anexa nr. 5;

   c) raportarea privind situatia elementelor de activ si pasiv din evidentele contabile ale brokerilor de asigurare, in forma prevazuta in anexa nr. 6;

   d) raportarea privind situatia modificarii capitalurilor proprii, in forma prevazuta in anexa nr. 7;

   e) raportarea privind taxa de functionare pentru activitatea de brokeraj, in forma prevazuta in anexa nr. 8;

    e1) raportarea prevazuta la litera e) se va transmite indiferent daca pentru perioada raportata veniturile din activitatea de brokeraj, respectiv valoarea taxei de functionare datorate, sunt zero;

    e2) in cazul transmiterii unei situatii rectificative, aceasta se va face in forma prevazuta in anexa nr. 9;

    e3) situatiile rectificative privind taxa de functionare se intocmesc si se transmit la data constatarii si inregistrarii diferentelor fata de raportarea initiala;

    e4) brokerii de asigurare si/sau reasigurare au obligatia de a urmari ca volumul total al veniturilor realizate din activitatea de brokeraj, aferent perioadei de raportare, sa corespunda cu cel evidentiat in anexele la raportarea contabila semestriala, respectiv situatiile financiare anuale;

    e5) brokerii de asigurare si/sau reasigurare pot efectua operatiuni de regularizare si/sau de compensare a sumelor virate, pe baza documentelor justificative, cu notificarea prealabila a Comisiei de Supraveghere a Asigurarilor;

    e6) sumele reprezentand taxa de functionare datorata se vireaza trimestrial, pana in ultima zi lucratoare a lunii urmatoare incheierii trimestrului, in contul nr. RO 57 TREZ 700 5025 XXX000272, deschis pe seama Comisiei de Supraveghere a Asigurarilor la Activitatea de Trezorerie si Contabilitate Publica a Municipiului Bucuresti;

    e7) pentru nevirarea la termen a taxei de functionare, brokerii de asigurare si/sau reasigurare sunt obligati sa plateasca majorari de intarziere, conform prevederilor art. 36 alin. (5) din Legea nr. 32/2000, cu modificarile si completarile ulterioare. Majorarile de intarziere se evidentiaza separat pe ordinul de plata prin care se achita taxa de functionare.

    Termen de transmitere

    Raportarile trimestriale se transmit pana in ultima zi lucratoare a lunii urmatoare incheierii trimestrului. Eventualele rectificari la raportarile trimestriale, aferente trimestrului IV, prevazute la lit. a)-d), se vor transmite odata cu situatiile financiare anuale.

   Art. 4. - Nerespectarea prevederilor prezentelor norme se sanctioneaza in conditiile si potrivit prevederilor art. 39 din Legea nr. 32/2000 privind activitatea de asigurare si supravegherea asigurarilor, cu modificarile si completarile ulterioare.

   Art. 5. - Anexele nr. 1-9 fac parte integranta din prezentele norme.

 

   ANEXA Nr. 1
la norme

 

    Raportare anuala

 

    SITUATIA
privind angajatii si persoanele cu contract de mandat
la data de .......

   

+----+----------------------------------+----+-----------------+-----------------+------------+
|Nr. |                                  |    |Cu carte de munca|Cu carte de munca|Cu contract |
|crt.|           Specificatie           |U.M.|   pe perioada   |   pe perioada   | de mandat* |
|    |                                  |    |  nedeterminata  |   determinata   |            |
+----+----------------------------------+----+-----------------+-----------------+------------+
| 0  |                1                 | 2  |        3        |        4        |     5      |
+----+----------------------------------+----+-----------------+-----------------+------------+
| 1. |Numar total de persoane, din care:|nr. |                 |                 |            |
|    +----------------------------------+----+-----------------+-----------------+------------+
|    |- in conducerea executiva         |nr. |                 |                 |            |
|    +----------------------------------+----+-----------------+-----------------+------------+
|    |- in conducerea operativa         |nr. |                 |                 |            |
+----+----------------------------------+----+-----------------+-----------------+------------+
 
 

   * Definit conform Legii nr. 31/1990 privind societatile comerciale, republicata, cu modificarile si completarile ulterioare.

 

   ANEXA Nr. 2
la norme

 

    Raportare anuala

 

    SITUATIA
privind activitatea de marketing a fondului de pensii administrat
privat si/sau a prospectului de pensii facultative la data de ......

   

                                                                         - lei -
+----+----------------------------------------+--------------------------------+
|Nr. |      Specificatii referitoare la       |   Total comision incasat la    |
|crt.|            fondul de pensii            |sfarsitul perioadei de raportare|
+----+----------------------------------------+--------------------------------+
| 0  |                   1                    |               2                |
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
+----+----------------------------------------+--------------------------------+
 
 

   ANEXA Nr. 3
la norme

 

    Raportare anuala/semestriala

 

    SITUATIA
privind evolutia si structura capitalului social
la data de ........

   

                                                                                                 - lei -
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |                                           |Sold initial |  Majorari  | Diminuari  | Sold final  |
|Nr. |             Date informative              |(la inceputul|efectuate in|efectuate in|(la sfarsitul|
|crt.|                                           |exercitiului |perioada de |perioada de |perioadei de |
|    |                                           | financiar)  | raportare  | raportare  | raportare)  |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| 0  |                     1                     |      2      |     3      |     4      |   5=2+3-4   |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| I. |Capital social subscris - total, din care: |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| 1  |- in numerar                               |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |- investitor strain - valoare              |             |            |            |             |
|    +-------------------------------------------+-------------+------------+------------+-------------+
|    |- cota de participare (%)/investitor strain|             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| 2  |- in natura                                |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |- investitor strain - valoare              |             |            |            |             |
|    +-------------------------------------------+-------------+------------+------------+-------------+
|    |- cota de participare (%)/investitor strain|             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| II.|Capital social varsat - total, din care:   |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| 1  |- in numerar                               |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |- investitor strain - valoare              |             |            |            |             |
|    +-------------------------------------------+-------------+------------+------------+-------------+
|    |- cota de participare (%)/investitor       |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
| 2  |- in natura                                |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |- investitor strain - valoare              |             |            |            |             |
|    +-------------------------------------------+-------------+------------+------------+-------------+
|    |- cota de participare (%)/investitor strain|             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|III.|Actionari/Asociati semnificativi -         |             |            |            |             |
|    |cu peste 10% cota de participare           |             |            |            |             |
|    |(defalcati pe fiecare persoana juridica    |             |            |            |             |
|    |sau fizica, dupa caz) - valoare            |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
|    |- cota de participare (%)/actionari        |             |            |            |             |
|    |semnificativi                              |             |            |            |             |
+----+-------------------------------------------+-------------+------------+------------+-------------+
 
 

   ANEXA Nr. 4
la norme

 

    Raportare trimestriala

 

    SITUATIA
privind activitatea de brokeraj la data de ...............

   

                                                                                                   - lei -
+----+--------------+----------+-----------------------------------+-------------------------------------+
|    |              |          | Valoarea primelor intermediate**  |   Valoarea daunelor regularizate    |
|    |              |          |                                   |  (aferenta dosarelor solutionate)   |
|Nr. |  Denumirea   | Clasa de +----------------------+------------+------------------------+------------+
|crt.|asiguratorului|asigurare*|       cumulat        | din care:  |Total daune regularizate| din care:  |
|    |              |          |   de la inceputul    |in perioada |    (de la inceputul    |in perioada |
|    |              |          |exercitiului financiar|de raportare|exercitiului financiar) |de raportare|
+----+--------------+----------+----------------------+------------+------------------------+------------+
| 0  |      1       |    2     |          3           |     4      |           5            |     6      |
+----+--------------+----------+----------------------+------------+------------------------+------------+
+----+--------------+----------+----------------------+------------+------------------------+------------+
+----+--------------+----------+----------------------+------------+------------------------+------------+
 
 

   * Se vor raporta clasele de asigurare asa cum sunt definite in anexa nr. 1 la Legea nr. 32/2000, cu modificarile si completarile ulterioare, respectiv cele 18 clase pentru asigurari generale si cele 4 clase pentru asigurari de viata.

   ** Prime intermediate = valoarea primelor de asigurare intermediate, aferente comisionului cuvenit.

 

    Datele aferente acestui formular vor fi preluate din evidenta tehnico-operativa a brokerului de asigurare.

    Pentru asiguratorii care nu se regasesc in lista se vor transmite informatii suplimentare.

 

   ANEXA Nr. 5
la norme

 

    Raportare trimestriala

 

    SITUATIA
veniturilor obtinute de brokerii de asigurare si/sau reasigurare
la data de ..............

   

                                                                                                                                              - lei -
+----+--------------+------------------------------------------------------------------------------------+----------+-------------------+-----------+
|    |              |                      Venituri din activitatea de brokeraj                          |          |  Alte venituri*   |           |
|    |              +-----------+------------------------------------------------------------------------+          +--------+----------+           |
|    |              |           |                               Din care:                                | Venituri |        |din care: |   Total   |
|    |              |           +--------------+-------------+---------------+-------------+-------------+   din    |        +----------+ venituri  |
|Nr. |  Denumirea   |   Total   |a) negocierea |             |               |             |   e) alte   |subventii | Total  |          | (conform  |
|crt.|asiguratorului| venituri  | contractelor |b) efectuarea|c) regularizari|d) comisariat|activitati in|    de    |  alte  |          |balantei de|
|    |              |    din    | de asigurare |inspectiilor |   in caz de   |  de avarii  | legatura cu |exploatare|venituri| venituri |verificare)|
|    |              |activitatea|si reasigurare|   de risc   |     daune     | (ct. 7074)  | obiectul de |(ct. 741) |        |din chirii|           |
|    |              |de brokeraj|  (ct. 7071)  | (ct. 7072)  |  (ct. 7073)   |             | activitate  |          |        |          |           |
|    |              |           |              |             |               |             | (ct. 7075)  |          |        |          |           |
+----+--------------+-----------+--------------+-------------+---------------+-------------+-------------+----------+--------+----------+-----------+
| 0  |      1       |2=3+4+5+6+7|      3       |      4      |       5       |      6      |      7      |    8     |   9    |    10    | 11=2+8+9  |
+----+--------------+-----------+--------------+-------------+---------------+-------------+-------------+----------+--------+----------+-----------+
|    |              |           |              |             |               |             |             |          |        |          |           |
+----+--------------+-----------+--------------+-------------+---------------+-------------+-------------+----------+--------+----------+-----------+
|    |              |           |              |             |               |             |             |          |        |          |           |
+----+--------------+-----------+--------------+-------------+---------------+-------------+-------------+----------+--------+----------+-----------+
|    |    TOTAL     |           |              |             |               |             |             |          |        |          |           |
+----+--------------+-----------+--------------+-------------+---------------+-------------+-------------+----------+--------+----------+-----------+
 
 

   * Alte venituri (coloana 10) cuprinde: alte venituri din exploatare, venituri financiare si venituri extraordinare.

 

    Pentru valorile inscrise in coloanele 3-8, se va specifica denumirea asiguratorului in coloana 1.

    Pentru asiguratorii care nu se regasesc in lista se vor transmite informatii suplimentare.

 

   ANEXA Nr. 6
la norme

 

    Raportare trimestriala

 

    SITUATIA
elementelor de activ si pasiv din evidentele brokerilor de asigurare
la data de ............

   

                                                                                             - lei -
+--------------------------------------------------------------+-------+---------------------------+
|                                                              |       |          Sold la          |
|                                                              |Nr. rd.+------------+--------------+
|                      Elemente de activ                       |  din  | inceputul  |  sfarsitul   |
|                                                              |bilant |exercitiului| perioadei de |
|                                                              |       | financiar  |  raportare   |
+--------------------------------------------------------------+-------+------------+--------------+
|                              A                               |   B   |     1      |      2       |
+--------------------------------------------------------------+-------+------------+--------------+
|A. III. IMOBILIZARI FINANCIARE                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Imprumuturi acordate societatilor afiliate (ct.               |  13   |            |              |
|2671+2672-2964), din care:                                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)**                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)**                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Interese de participare (ct. 263-2962), din care:             |  14   |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati nefinanciare                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati de intermediere financiara                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati auxiliari financiari                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati de asigurare                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Imprumuturi acordate societatilor de care entitatea este      |  15   |            |              |
|legata in virtutea intereselor de participare (ct.            |       |            |              |
|2673+2674-2965), din care:                                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)**                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)**                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Investitii detinute ca imobilizari (ct. 265-2963), din care:  |  16   |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - actiuni cotate                                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - actiuni necotate                                         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - titluri de natura datoriei emise pe termen scurt         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - obligatiuni cotate                                       |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - obligatiuni necotate                                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - actiuni/unitati de fond emise de fondurile de investitii |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Alte imprumuturi (ct. 2675+2676+2678+2679-2966-2968),         |  17   |            |              |
|din care:                                                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- imprumuturi acordate pe termen lung (2675+2676)             |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)**                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)**                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- alte creante imobilizate (2678+2679)                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|B. II. CREANTE                                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Creante legate de activitatea de intermediere                 |  23   |            |              |
|(ct. 403*+411+412-491)                                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- decontari din activitatea de despagubire in numele          |       |            |              |
|asiguratorilor externi (ct. 403), din care:                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)**                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)**                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- decontari privind comisioanele cuvenite din operatiuni de   |       |            |              |
|intermediere (ct. 441+412)                                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Sume de incasat de la societatile de care compania este       |  25   |            |              |
|legata in virtutea intereselor de participare (ct. 452-495),  |       |            |              |
|din care:                                                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati nefinanciare                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati de intermediere financiara                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati auxiliari financiari                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - societati de asigurare                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Alte creante                                                  |       |            |              |
|(ct. 425+4282+431*+437*+4382+441*+4424+4428*+443+444*+445*+   |  26   |            |              |
|446*+447*+4482+4581+461+464+473*-496+5182), din care:         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - aferente personalului (ct. 425+4282)                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - diverse decontari (+4482+4581+461+464+473*-496+5182)     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|III. INVESTITII PE TERMEN SCURT                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Alte investitii pe termen scurt (ct. 505+506+508-595-596-     |  30   |            |              |
|-598+5112+5113), din care:                                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- obligatiuni emise si rascumparate (ct. 505)                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- investitii in titluri cu venit fix (ct. 506+5064), din care:|       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - obligatiuni cotate (5061)                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - obligatiuni necotate (ct. 5062)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - alte titluri cu venit fix (ct. 5063)                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- alte investitii pe termen scurt si creante asimilate        |       |            |              |
|(5081+5088)                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- efecte comerciale (ct. 5112+5113)                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|IV. CASA SI CONTURI LA BANCI (ct. 5111+512+531+532+541+542)   |  32   |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- casa (ct. 531), din care:                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - casa in lei (ct. 5311)                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - casa in valuta (ct. 5314)**                              |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- cecuri (ct. 5111)                                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- conturi curente la banci in lei (ct. 5121)                  |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- conturi curente la banci in valuta (ct. 5124)               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- alte valori (ct. 532+541+542), din care:                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in valuta (ct. 5412)**                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|                                                              |       |          Sold la          |
|                                                              |Nr. rd.+------------+--------------+
|                      Elemente de pasiv                       |  din  | inceputul  |  sfarsitul   |
|                                                              |bilant |exercitiului| perioadei de |
|                                                              |       | financiar  |  raportare   |
+--------------------------------------------------------------+-------+------------+--------------+
|                              A                               |   B   |     1      |      2       |
+--------------------------------------------------------------+-------+------------+--------------+
|D. DATORII: SUMELE CARE TREBUIE PLATITE INTR-O PERIOADA DE    |       |            |              |
|PANA LA UN AN                                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Imprumuturi din emisiunea de obligatiuni prezentandu-se       |  35   |            |              |
|separat imprumuturile din emisiunea de obligatiuni            |       |            |              |
|convertibile (ct. 161+1681-169)                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)**                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)**                        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Sume datorate institutiilor de credit                         |  36   |            |              |
|(ct.1621+1622+1624+1625+1627+1628+5191+5192+5198), din care:  |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite pe termen scurt (ct. 5191+5192+5198), din care:     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite pe termen lung (ct. 1621+1628), din care:           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite pe termen lung nerambursate la scadenta (ct. 1622), |       |            |              |
|din care:                                                     |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite interne cu garantia statului (ct. 1627), din care:  |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite acordate de nerezidenti (ct. 1624+1625), din care:  |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in lei                                                   |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in euro (echivalent lei)                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   - in alte valute (echivalent lei)                          |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Alte datorii, inclusiv datoriile fiscale si datoriile privind |  40   |            |              |
|asigurarile sociale, din care:                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite externe guvernamentale (ct. 1623+5194+5195)         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- credite de la Trezoreria Statului (ct. 1626+5196+5197)      |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- alte imprumuturi si datorii asimilate (ct. 167+1687)        |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- personal si conturi asigurate (ct. 421+423+425+426+427+4281)|       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|- decontari diverse (ct. 455+456**+457+4582+462+463+473**+509)|       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|J. CAPITAL SI REZERVE                                         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|I. CAPITAL SUBSCRIS                                           |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|Capital subscris varsat (ct. 1012) de:                        |  58   |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S11: societati nefinanciare                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S12: alte institutii monetar-financiare                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S123: alti intermediari financiari                         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S124: auxiliari financiari*                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S125: societati de asigurare                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S13: administratii publice                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S14: gospodariile populatiei                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S15: institutiile nonprofit ce deservesc gospodariile      |       |            |              |
|   populatiei                                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S2: Altele                                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|CAPITALURI PROPRII - TOTAL, din care ale:                     |  74   |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S11: societati nefinanciare                                |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S12: alte institutii monetar-financiare                    |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S123: alti intermediari financiari                         |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S124: auxiliari financiari*)                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S125: societati de asigurare                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S13: administratii publice                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S14: gospodariile populatiei                               |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S15: institutiile nonprofit ce deservesc gospodariile      |       |            |              |
|   populatiei                                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
|   S2: Altele                                                 |       |            |              |
+--------------------------------------------------------------+-------+------------+--------------+
 
 

   * La randurile 58 si 74, brokerii de asigurare vor inregistra datele aferente capitalului subscris varsat, respectiv ale capitalurilor proprii, la S124, auxiliari financiari, asa cum se prevede in Norma Bancii Nationale a Romaniei nr. 13/2006 privind raportarea statistica a datelor pentru elaborarea bilantului monetar.

   ** In vederea calculului echivalentului in lei, se va utiliza cursul de schimb comunicat de Banca Nationala a Romaniei si valabil la data pentru care se face raportarea.

 

   ANEXA Nr. 7
la norme

 

    Raportare trimestriala

 

    SITUATIA
modificarilor capitalurilor proprii
la data de ....

   

                                                                                                            - lei -
+----+---------------------------------------------------------------+------------+--------+--------+-------------+
|    |                                                               |  Sold la   |        |        |   Sold la   |
|Nr. |                     Denumirea elementului                     | inceputul  |Cresteri|Reduceri|  sfarsitul  |
|crt.|                                                               |exercitiului|        |        |perioadei de |
|    |                                                               | financiar  |        |        |  raportare  |
+----+---------------------------------------------------------------+------------+--------+--------+-------------+
| 0  |                               1                               |     2      |   3    |   4    |   5=2+3-4   |
+----+---------------------------------------------------------------+------------+--------+--------+-------------+
| 1. |Capitaluri proprii*:                                           |     x      |   x    |   x    |      x      |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capitaluri proprii ale societatilor cu raspundere limitata   |            |        |        |             |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capitaluri proprii ale societatilor pe actiuni               |            |        |        |             |
+----+---------------------------------------------------------------+------------+--------+--------+-------------+
| 2. |Capital social subscris:                                       |     x      |   x    |   x    |      x      |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capital subscris de societatile cu raspundere limitata       |            |        |        |             |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capital subscris de societatile pe actiuni                   |            |        |        |             |
+----+---------------------------------------------------------------+------------+--------+--------+-------------+
| 3. |Capital social varsat**:                                       |     x      |   x    |   x    |      x      |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capital social varsat de societatile cu raspundere limitata  |            |        |        |             |
|    +---------------------------------------------------------------+------------+--------+--------+-------------+
|    |- capital social varsat de societatile pe actiuni              |            |        |        |             |

+----+---------------------------------------------------------------+------------+--------+--------+-------------+
 
 

   * Valoarea capitalurilor proprii de la rd. 74 din formularul de bilant.

   ** Valoarea capitalului social de la rd. 58 din formularul de bilant.

 

   ANEXA Nr. 8
la norme

 

    Raportare trimestriala

 

   S. C. ............................................... SA/SRL

    Str. ................................ nr. ......, bl. ....,

   sc. ..., ap. ......., sectorul/judetul ....................

    Localitatea ..............................................,

    telefon .........................../fax ..................,

    Persoana de contact ......................................,

    telefon .........................., e-mail ................

 

    SITUATIA
privind taxa de functionare pentru activitatea de brokeraj pentru
trimestrul ................

   

                                                                                    - lei -
+----+------------------------------------+----------------+-----------------+------------+
|Nr. |                                    |     Total*     |    Din care,    |Nr. si data |
|crt.|            Specificatii            | cumulat de la  |pentru trimestrul|documentului|
|    |                                    |inceputul anului| de raportare**  |de plata*** |
+----+------------------------------------+----------------+-----------------+------------+
| 0  |                 1                  |       2        |        3        |     4      |
+----+------------------------------------+----------------+-----------------+------------+
| 1. |Total venituri din activitatea de   |                |                 |     x      |
|    |brokeraj                            |                |                 |            |
+----+------------------------------------+----------------+-----------------+------------+
| 2. |Cota procentuala stabilita de CSA   |                |                 |     x      |
+----+------------------------------------+----------------+-----------------+------------+
| 3. |Taxa de functionare datorata        |                |                 |     x      |
+----+------------------------------------+----------------+-----------------+------------+
| 4. |Majorari de intarziere datorate     |                |                 |     x      |
+----+------------------------------------+----------------+-----------------+------------+
| 5. |Suma virata, total, din care:       |                |                 |            |
+----+------------------------------------+----------------+-----------------+------------+
|    |- aferenta taxei de functionare     |                |                 |            |
|    +------------------------------------+----------------+-----------------+------------+
|    |- aferenta majorarilor de intarziere|                |                 |            |
+----+------------------------------------+----------------+-----------------+------------+
 
 

   * In col. 2 se inscriu sumele aferente indicatorilor din col. 1, cumulat de la inceputul anului, inclusiv cele aferente trimestrului pentru care se face raportarea.

   ** In col. 3 se inscriu numai sumele aferente trimestrului pentru care se face raportarea.

   *** Ori de cate ori se efectueaza viramente, se transmite si copia documentului de plata, cu urmatoarele specificatii: suma virata, total, din care:

   - taxa de functionare;

   - majorari de intarziere;

   - trimestrul pentru care se vireaza fiecare suma.

 

    Datele raportate de brokerii de asigurare la rd. 1 col. 2 trebuie sa corespunda, la sfarsitul fiecarui trimestru, cu cele raportate in anexa nr. 5, total, col. 2.

 

   ANEXA Nr. 9
la norme

 

    Raportare trimestriala

 

   S. C. ............................................... SA/SRL

    Str. ................................ nr. ......, bl. ....,

   sc. ..., ap. ......., sectorul/judetul ....................

    Localitatea ..............................................,

    telefon .........................../fax ..................,

    Persoana de contact ......................................,

    telefon .........................., e-mail ................

 

    SITUATIA RECTIFICATIVA
privind taxa de functionare pentru activitatea de brokeraj pentru
trimestrul .............

   

                                                                                        - lei -
+----+-----------------------------------+---------+-------------+---------------+------------+
|Nr. |                                   |  Suma   |    Suma     |               |Nr. si data |
|crt.|           Specificatii            |raportata|rectificata**|Diferente (+/-)|documentului|
|    |                                   |initial* |             |               |de plata*** |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 0  |                 1                 |    2    |      3      |4=col. 3-col. 2|     5      |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 1. |Total venituri din activitatea de  |         |             |               |            |
|    |brokeraj                           |         |             |               |            |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 2. |Cota procentuala stabilita de CSA  |         |             |               |     x      |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 3. |Taxa de functionare datorata       |         |             |               |     x      |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 4. |Majorari de intarziere datorate    |         |             |               |     x      |
+----+-----------------------------------+---------+-------------+---------------+------------+
| 5. |Suma virata, total din care:       |         |             |               |            |
+----+-----------------------------------+---------+-------------+---------------+------------+
|    |- aferenta taxei de functionare    |         |             |               |            |
|    +-----------------------------------+---------+-------------+---------------+------------+
|    |- aferenta majorarilor de          |         |             |               |            |
|    |intarziere                         |         |             |               |            |
+----+-----------------------------------+---------+-------------+---------------+------------+
 
 

   * In col. 2 se inscriu sumele care au fost raportate initial pentru trimestrul respectiv.

   ** In col. 3 se inscriu sumele rectificate aferente numai trimestrului pentru care se face rectificarea, care le inlocuiesc pe cele raportate initial.

   *** Ori de cate ori se efectueaza viramente, se transmite si copia documentului de plata, cu urmatoarele specificatii: suma virata, total, din care:

   - taxa de functionare;

   - majorari de intarziere;

   - trimestrul pentru care se vireaza fiecare suma.

.