Reporting form: Offset

1. The concept and essence of insurance.

2. The concept of the insurance premium (contribution) and the insurance factor.

3. The concept of an insured event and insurance payment.

4. Insurance contract.

5. Forms of insurance.

6. Insurance types.

7. State control over the activities of insurers. Licensing insurance activities.

8. Accounting tasks in insurance organizations.

9. Organization of accounting in insurance companies.

10. Regulatory framework for accounting in the insurance business.

11. Accounting accounts plan in insurance organizations.

12. Accounting Policy of Insurance Organizations.

13. Accounting for insurance premiums (contributions) under insurance contracts.

14. Accounting for insurance premiums (contributions) under compacting contracts.

15. Accounting of insurance premiums (contributions) under contracts transmitted and adopted in reinsurance.

16. Accounting of insurance payments on the main insurance contracts.

17. Accounting for insurance payments on compacting contracts.

18. Accounting of insurance payments under contracts transferred and adopted in reinsurance.

19. Life insurance: concept, types, accounting.

20. Property insurance and features of its accounting.

21. Liability insurance and the features of its accounting.

22. Accounting for other income and expenses in insurance organizations.

23. Expenses for insurance operations: classification, regulatory framework.

24. Management expenses in insurance organizations.

25. Accounting for calculations with insurance agents and insurance brokers.

26. Synthetic and analytical accounting of expenditures on insurance operations.

27. The concept, essence and purpose of insurance reserves, their composition.

28. Accounting for insurance reserves.

29. The procedure for the formation of financial results in insurance organizations.

30. Distribution and accounting procedures in insurance organizations

31. Investment policy of insurance organizations.

32. Rules and principles of placement of insurance reserves.

33. Accounting for investment insurer.

34. Accounting reporting of insurance organizations: appointment, types, regulatory framework.

35. Balance of the Insurance Organization: appointment, content, procedure for compiling.

36. Profit and loss statement of the insurance organization: appointment, content, procedure for compiling.

37. Reporting submitted in the order of oversight to insurance organizations: appointment, types, procedure for compilation.

38. Statistical reporting of insurance organizations: appointment, types, submission procedure.

Discipline "Accounting in Insurance Organizations"

1. The concept and essence of insurance.

Insurance is a relationship to protect the interests of individuals and legal entities of the Russian Federation, the subjects of the Russian Federation and municipalities upon the occurrence of certain insurance claims at the expense of cash funds generated by insurers from paid insurance premiums (insurance premiums), as well as at the expense of other means of insurers.

The concept of insurance consists in the formation of a certain cash fund and its distribution over time and space in order to reimburse possible damage (loss) to its participants upon the occurrence of an accident, natural disasters and other circumstances leading to the loss of various types of property and assets stipulated by the insurance contract.

The specificity of financial relations during insurance consists in the probabilistic nature of these events.

The economic entity of insurance is that insurance is a system of economic relations that includes a set of forms and methods for the formation of target funds funds and their use for damages at various risks, as well as to assist citizens upon the occurrence of certain events of their lives.

Characteristic features inherent in insurance: 1. The main sources of the formation of insurance funds are contributions 2. The assembled funds are focused on insurance companies (organizations carrying out insurance operations). 3. The value of paid contributions is determined by special standards depending on the occurrence of the event in respect of which insurance is carried out, and the amounts to be paid in the case of its occurrence. 4. Insurance funds are used to payments carried out only to the participants of the creation of this fund or those persons whose insurance benefits paid contributions. 5. Funds from insurance funds are paid only if events occurred in advance when joining insurance

2. The concept of the insurance premium (contribution) and the insurance factor.

Insurance feeis the insurance fee that the insured is obliged to make the insurer in accordance with the insurance contract or law. In practice, the insurance premium is referred to as insurance payment, and funds entering the insurer insurers from insurers - the insurance premium.

Insurance fee, insurance premium, insurance payment - concepts identical with economic and legal points of view and apply in most cases as synonyms.

Insurance amount -this is a sum of money, within which the insurer undertakes to pay insurance compensation under the property insurance contract or which it undertakes to pay the personal insurance contract.

International Insurance Practice Insurance amount is called insurance coating.

The insurance amount paid under the personal insurance contract (for survival) in connection with its ending is called Benefit.

Based on the sum insured, the size of the insurance premium and insurance payment is established.

Insurance tariffit is an insurance premium rate from an insured amount, taking into account the insurance and nature of insurance risk.

Insurance rates on mandatory types of insurance are established in the laws on compulsory insurance, according to voluntary types of insurance - are determined in the insurance contract by agreement of the parties.

Insurance rate, or gross rateconsists of two parts: net rates and load.

Net bet -the main part of the insurance factor - is used to form an insurance fund intended for insurance payments to policyholders. It has the most important value when calculating the tariff rate.

need to finance the expenses of the insurer. As a rule, it includes costs of doing business, deductions for preventive (preventive) activities: to prevent fires, road accidents, passenger safety costs, etc. In addition to expenses for grandfathers and deductions for preventive measures in The load may be included and the share of the income due to the insurer.

The need for companies to resort to insurance is primarily due to such principle as protection against unforeseen financial losses, as well as the ability to compensate these losses. In the article, we will tell how to reflect insurance in accounting, consider the main wiring.

Organizations and individual entrepreneurs are often faced with such types of insurance as:

• car insurance;
• property insurance;
• voluntary medical insurance staff.

There are several insurance systems: it can be both mandatory and voluntary. We will deal with how to properly take into account the costs of these types of insurance in the company's accounting.

How to reflect in accounting car insurance

Any enterprise, which has a car, in addition to the cost of its maintenance, carries costs and insurance. Speaking about car insurance, we mean 3 types of insurance: Osago, Desago and Casco.

When insuring CASCO, insurance companies undertake to compensate to the insured costs for the restoration of the car in the event of an accident or pay the cost of the car in case of its embezzlement. Moreover, regardless of whether an accident occurred by whose fault, in which the car suffered. This type of insurance is only voluntary. The obligatory type of insurance on the car is OSAGO. Under this agreement, the insurance is reimbursed, which can be caused to third parties.

But it happens that the established limit of reimbursement on the CTP is insufficient to cover the damages of the affected party. Therefore, there is another type of voluntary auto insurance - DSAgo. With any form of insurance, a contract is concluded. The organization must keep such a type of contracts within 5 years.

Sometimes to enter into an agreement requires the passage of inspection and receiving a diagnostic card.

The costs of passage of inspection are reflected by the wiring:

• D20 (26) K60 - Inspection costs reckled

The arrival of the policy should be taken into account on the off-balance account, let's say a score13 "Policy of Osago, DSAGO, CASCO", wiring:

• D13 - account

As follows from the accounting position, auto insurance costs are consistent as expenses on ordinary activities. In enterprises, with accounting, insurance costs are reflected on this date, when the insurance contract comes into force, and if the date is missing (a specific number) - in that month in which the insurance premium is paid.

In cases where the lines of the insurance contract exceeds 1 month, the insurance premium is written off every month.

The wiring looks like this:

• D20 (26) K76-1 - Insurance premium is classified as expenses

In the event that the insurance contract is concluded for a period of no more than one month, the insurance premium must be included in the costs of the month in which the contract comes into force.

Wiring:

• D20 (26) K76-1 -The expenses insurance premium

When the contract lies not from the first day of the month, it is necessary to calculate the amount of expenses in accordance with the number of days remaining until the end of the month. When the contract was terminated until the deadline for its operation, then part of the award comes back from the insurance company:

• D51 K76-1 - the insurance premium received

At the same time you need to write off the policy:

• K13 - Write off Polis

How to reflect in accounting Insurance Property

The most common insurance forms are the loss risk insurance or damage to specific property. After the conclusion of the property insurance contract is issued an insurance policy. At the same time, the insurance of property is carried out at the actual insurance cost, but not exceeding the selling price, or on the basis of prices operating at the time of the acquisition of this property.

Property insurance can be both voluntary and mandatory. However, mainly such a type of insurance is not included in the list of mandatory types of insurance, with the exception of cases provided for by the legislation. Estate insurance calculations also, as well as the car, are reflected in the 76-1 bill.

At the date of payment, the insurance premium must be reflected in the account:

• D76-1 K51 - paid insurance premium

Reflected by wiring:

• D20 (26) K97 (76-1) - Insurance expenses taken into account

When the insurance contract is concluded for up to 1 month, it is included in the costs of that month, when insurance was made.

How to reflect in accounting staff insurance

Registration of medical insurance to employees of the organization is one of the ways of manifestation of personnel care. Moreover, such care is encouraged at the legislative level, providing such companies to companies with various tax odes. At the initiative of the employer at employees, you can issue medical insurance contracts. In this case, insurance is considered voluntary.

Calculations on such insurance are also conducted on account 76-1. At the date of payment of the insurance premium, wiring is made:

• D76-1 K51 - Insurance Prize is paid.

At the same time, in the case when the contract is a period of more than one month, the costs are written off monthly during the entire term of the contract:

If the contract is concluded for a period of no more than one month, costs are taken into account as part of the costs in that month, when an agreement was concluded, or insurance was paid:

• D20 (26) K76-1 - insurance costs are taken into account as part of costs.

An example of reflection of insurance

The company "Rog and hooves" decided to insure their employees and concluded a contract of voluntary medical insurance of employees from 05/25/2017 to 24.05.2018 (term 365 days), paying the insurance premium of 25,000.00 rubles. On the day of insurance is made posting:

date	Economic operation	Debit	Credit	Amount, rubles
05/24/2017	Payment of the insurance premium	76-1	51	25000,00
05/31/2017	Signed insurance costs	26	76-1	25000.00 / 365days * 7DN \u003d 479,45

How to reflect insurance costs in 1c

Consider how to carry out in 1C insurance costs on the example of the purchase of the OSAGO policy. Veda LLC 01.09.2016 issued an OSAGO agreement, for a period of 1 year, worth 7,128 rubles. Payment for the insurance policy is carried out in the documents "write-off from the current account", the type of operation "Other write-off" (D76.01K51). Then the amount in the amount of 1/12 from the OSAO in the documents "entering goods and services, the type of services" should be replied monthly. Be sure to specify the counterparty, the number of the contract, account accounts.

The table indicates the score of the write-off (for example, 26), service and amount.

Wiring will be like:

• D 26 to 76.01,
• the amount at the same time is calculated as follows 7128 rubles / 12 months \u003d 594 rubles.

Answers to common questions

Question number 1. Do I need to take into account the costs of insurance in its initial value?

In the case where insurance costs arose not because of the purchase of a new property, the costs associated with insurance cannot be included in the initial value of such property. When insurance is tied to buying a new property, such expenses in the initial value of the property must be included.

Question number 2. Our organization bought a car and issued the OSAGO Agreement. Do you need to include these costs for future periods? At what expense it is more correct to attribute insurance insurance?

Question number 3. Our company paid the insurance premium under the property insurance contract through the insurance broker. Can we take into account such expenses when calculating income tax?

Sure you can. Insurance broker is an intermediary between the insurance company and your company. They also provide services in the conclusion of insurance contracts.

3.2 Accounting for direct insurance operations

The main activity of insurance organizations is the provision of insurance services. According to the Law of the Russian Federation "On the organization of insurance affairs in the Russian Federation" insurance is a relationship in protecting property interests of individuals and legal entities in the occurrence of certain events (insurance cases) through cash funds generated from insurance premiums paid by persons (insurance premiums).

In this regard, the most important task of accounting in insurance organizations is the right, timely and complete reflection of information about the prisoners of insurance contracts, about the insurance premiums (contributions) of the insurance reserves, as well as the stated losses and on insurance payments made. The successfulness of the organization, its financial sustainability and the ability to fulfill obligations under insurance agreements in a timely manner, largely depend on the success of this task.

Based on this, the main accounting tasks consider:

Verification of the correctness of the documentary and the legality of insurance operations;

Checking the correctness of the conclusion of insurance contracts and the validity of insurance payments;

Control over the correctness of the journal of prisoners of insurance contracts and loss accounting journal;

Ensuring timeliness, completeness and correctness of calculations under insurance contracts, as well as settlements with insurance agents and insurance brokers;

Ensuring the correctness of the formation of insurance reserves;

Finding the possibilities of the most rational investment of assets covering insurance reserves, on the terms of liquidity, profitability and reliability;

Control over the timeliness and completeness of fulfillment of obligations under insurance contracts;

Significant reflection in accounting registers of information about the insurance premiums formed insurance reserves, as well as on insurance fees for each type of insurance.

In addition, the important task of accounting workers is to provide the necessary information to the management of the organization and in the insurance departments, as well as a reliable and timely provision of information for the insurance supervision of insurance premiums, insurance payments, etc.

Insurance fee.In accordance with Art. 11 of the Law of the Russian Federation "On the organization of insurance affairs in the Russian Federation" insurance fee Is the insurance fee that the insured is obliged to make an insurer in accordance with the insurance contract (with voluntary insurance) or law (with binding insurance).

Depending on the types of insurance and methods for its conduct in practice, the insurance premium is also referred to as insurance payment, and funds entering the insurer's insurer's account of insurers - the insurance premium.

Property interests whose protection is carried out through insurance is very diverse. These are buildings, equipment, loss of earnings, compensation for harm caused, etc. It is impossible to satisfy their compensation in kind. A universal means of satisfying insurance needs can be only money. Hence the resources that must be in insurers, to ensure their insurance obligations, can also be formed only in cash. Therefore, insurance premiums must be paid money. Although in practice, there are cases of payment of insurance premiums in securities and other property, which is currently not prohibited by applicable law.

The receipt of insurance premiums (insurance premiums) is the main source of income of the insurance organization, and on their volume depend on the main indicators of the insurer activity - profits, the size of insurance reserves, etc.

For accounting for insurance payments under insurance contracts, 92 "Insurance premiums (contributions)" are intended.

At the cash management method, the incoming insurance premiums (contributions) are recorded on the credit of account 92 in correspondence with the debit of accounting accounts for the relevant cash with wiring:

The debit of 50 "Cashier" (51 "Current Account", 52 "Currency Account") Credit 92 "Insurance premiums (contributions)" on the amount of the insurance premium of the insurance premium (at the current account, currency account) of the insurance organization.

When using the accrual method, a balance sheet 77 "Calculations for insurance, coordinating and reinsurance" is used, subaccount "Calculations for insurance premiums (contributions) with insurers". At the same time, the debit of this account takes into account the accrued amounts of insurance premiums, due to the receipt of accounts or in the cashier of the insurance organization on the basis of concluded insurance contracts (policies), in correspondence with the score of 92.

Posting is done:

Debit 77 "Calculations for insurance, coordinating and reinsurance", subaccount-1 "Calculations on insurance premiums with insurers"

Credit 92 "Insurance premiums (premiums)" on the amount of the insurance premium due to admission to the insurance organization, in accordance with the Insurance Contract concluded.

The actual flow of funds in the payment of insurance premiums (contributions) is reflected by the wiring:

The debit of 50 "Cashier" (51 "Settlement account", 52 "Currency account") Credit 77 "Insurance calculations", subaccount "Calculations for insurance premiums with insurers."

Example. OJSC SK "Autostrats" on December 1, 2004 entered into an agreement on OSAGO with Austrian A. B. Sergeyev for 1 year. Insurance premium in the amount of 4000 rubles. was paid in cash at the conclusion of the contract. October 21, 2005 AB car Sergeeva got into an accident and was damaged. On November 29, 2005, the SC "Autostations" paid insurance indemnity under the OSAGO Agreement in the amount of 20,000 rubles.

Accountant "Autostations" made in accounting such postings:

Debit 77-1 Credit 92-1

- 4000 rubles. - accrued insurance premium;

Debit 50 Credit 77-1

- 4000 rubles. - the insurance premium received;

Debit 22-1 Credit 50

- 20 000 rubles. - insurance compensation paid.

At the same time, information on due and received insurance premiums (contributions) is recorded in the journal of concluded insurance contracts, the form of which is provided in the table. 3.1. This magazine is formed for each type of insurance conducted by the insurance organization, and for each type of currency in which insurance is carried out.

During the term of the insurance contract, it may be changed at the initiative of the insured. Usually they are associated with an increase in the sum insured or expansion of the list of services covered by the Treaty. As a result, it may increase (decrease) the size of the insurance premium (contribution) under the contract.

In the event of an increase in the insurance premium (contribution) on account accounts, an additional amount of the insurance premium is accrued:

Debit 77-1 Credit 92-1 - Danced the sum of the insurance premium.

With a decrease in the amount of the insurance premium, it is necessary to clarify which period the conditions of the insurance contract change.

Suppose changes to the contract are made in the same reporting period (year) when it was concluded and entered into force. Then the sum of the decrease in the size of the insurance premium reflects the reversing record:

Debit 77-1 Credit 92-1

- Advanced the insurance premium under the contract.

However, changes to the Agreement associated with a decrease in the amount of insurance support and, as a result, a decrease in the size of the insurance premium can be made in the next reporting period. In such a situation, methods of reflection of such a transaction depend on the state of settlement with the insured.

For example, the policyholder introduced insurance premiums (contributions), and then the terms of the contract changed and the amount of the contribution decreased. In this case, the insurer returns part of insurance premiums to the insured in accordance with the new terms of the contract.

In accounting an insurance organization, the return of the insurance premium is reflected in this way:

Debit 22-5 Credit 50, 51 - a part of the insurance premium is returned in accordance with the change in the terms of the contract.

Suppose that the insurer paid the insurance fee is not completely. Then an additional agreement was concluded on the decrease in the insurance premium, to be paid under the contract, the amount of accounts receivable debt. In such a situation in the accounting of the insurance company, you need to make one of the following postings:

Debit 91-2 Credit 77-1 - Celebrating the Department of the Insured due to the change in the terms of the contract;

Debit 22-5 Credit 77-1 - the amount to be returned due to changes to the terms of the contract is calculated.

The selected version of the initiation of counter-requirements for payment of the insurance premium by the insured and returning a part of the insurance premium of the insurance company in accordance with the changes made to the Agreement should be enshrined in the Company's accounting policies.

Thus, a loan of subaccount 77/1 "Calculations with insurers" in correspondence with accounting accounts is reflected:

Overly received insurance premiums (contributions);

The amounts of received but not issued in the prescribed manner insurance premiums (contributions), for example, when finding out the specific sender of payment.

The debit of subaccount 77/1 in correspondence with the loan account of funds is reflected by the registered by the Insured are overfilled by them and other incorrect insurance premiums (contributions). Upon receipt of funds as an advance payment by the Director General, insurance premiums are subject to accounting on account 92 in the amount and at the date of the beginning of the organization's responsibility according to insurance policies on individual batchies of property falling under the principal policy. If the general policy is not provided for the execution of the policy on individual parties of property, the funds received are taken into account on the account. 92 at the time of receipt.

In determining the financial results for the reporting period, the loan residue on account 92 is written off to the resulting account 99 "Profit and losses". And in accounting, it is recorded:

Debit 92 "Insurance premiums (contributions)"

Credit 99 "Profit and losses".

Analytical account accounting. 92 It is necessary to lead in the context of the insurance facilities conducted by the insurance organization (to ensure the completeness and availability of operational accounting information, analyzing the dynamics of the insurance portfolio, etc.).

In paragraph 2 of Art. 317 of the Civil Code of the Russian Federation said that "in the monetary obligation it may be provided for that it is subject to payment in rubles in an amount equivalent to a certain amount in foreign currency or conditional monetary units."

Therefore, in some cases, in the insurance contracts, the insurance amount and insurance fees are established in US dollars (or other foreign currency) or conditional monetary units. It should be remembered here that the insurance amount is the base for calculating the monetary obligations of the parties - the insurance premium and the insurance payment and in their definition, the base must be the same if the contract is not provided otherwise.

Insurance mediators. The insurance market participants are insurance mediators who actively actively promote insurance services and accompanied insurance consumers at all stages of the conclusion and operation of insurance contracts.

Currently, the legal status of third parties acting in insurance legal relations as insurance representatives and intermediaries referred to as insurance agents and insurance brokers were defined by Article 8 of the Law of the Russian Federation of 11/27/1992 N 4015-1 "On the organization of insurance business in the Russian Federation "(as amended as of 07/21/2005).

The main activity of agents is associated with the promotion, the organization of sales of insurance services from insurers to consumers. Agency promotion of insurance services is characterized by a high level of spending. Using direct sales of insurance services through the phone, the Internet network significantly reduces the costs of promoting insurance services, allows you to use more financially attractive insurance conditions. Banks, institutions of communication, supermarkets, travel agencies, car dealers, etc. are widely involved in the resource of direct sales.

The main difference between the insurance agent from the insurance broker is that the powers of the insurance broker is wider than the authority of the insurance agent, since the insurance broker is entitled to act as a representative as on behalf of the insurer and on behalf of the insured on the basis of their instructions. Insurance brokers in relations between insurers and insurers and, on the contrary, act as intermediaries, and not from their behalf as insurance agents, but on their own behalf. Insurance agents, as you know, speak only on behalf of the insurer.

At the same time, it should be noted that both individuals and legal entities can act as insurance brokers, which is similar to the subject of insurance agents. However, the legislator established and determined the status of a insurance broker only as an entrepreneur, which should be confirmed by the fact of state registration in the prescribed manner, whereas for insurance agents it is not required. The procedure and conditions for state registration of persons engaged in entrepreneurial activities are established by the Federal Law of 08.08.2001 N 129-FZ "On State Registration of Legal Entities" (Ed. From 02.07.2005).

Insurance brokers are obliged to send a notice of intention to implement mediation insurance activities to the Department of Insurance Supervision. The following information is applied to the notice:

1) for individuals:

Full Name;

Passport details;

Legal address;

A notarized copy of the document on education and employment record;

Regulations on the insurance broker;

2) for legal entities:

Full and abbreviated name of the organization;

Legal address;

A notarized copy of the certificate of state registration;

A notarized copy of the Charter;

Information about the size of authorized capital.

After consideration by the insurance supervision authority of the submitted documents, the insurance broker is issued a certificate of entering into the register of insurance brokers.

The register of insurance brokers engaged in the territory of the Russian Federation, which is conducted by the Department of Insurance Support Contains: Pepitusing Number; broker name; legal address; number of evidence of the registry; Date issuance (review) certificates.

To reflect operations with the participation of an intermediary, accounts 77-5 "Calculations for insurance premiums (contributions) with insurance agents, insurance brokers" and 77-7 "Calculations with insurance agents, insurance brokers on remuneration".

Accrued to the insurance agent or broker, the commission remuneration is reflected in accounting by wiring:

Credit 77/5 "Calculations with insurance agents and brokers."

The sums of the actually paid commission remuneration to insurance agents and brokers are recorded in accounting for wiring:

Debit 77/5 "Calculations on insurance premiums (contributions) with insurance agents and insurance brokers" Credit 50 "Cashier" (51 "Current account" ...)

The amounts of commission accrued by insurance agents and brokers for entering into insurance contracts are reflected in the journal of the insurance contracts of insurance contracts (Table 3.1) and are subtracted when calculating the basic insurance premium.

If an individual is an individual, then the income tax is held with the amount of commission, the income tax is held and payments to state extrabudgetary social funds are made. At the same time, wiring are made in accounting:

Debit 20 "Costs for doing business"

Credit 77/5 "Calculations on insurance premiums (contributions) with insurance agents and insurance brokers" charged commission;

Debit 77/5 "Calculations for insurance premiums (contributions) with insurance agents and insurance brokers" Credit 68 "Calculations for taxes and fees", subaccount "on income tax" with the amount of remuneration contained income tax in the general order;

Debit 77/5 "Calculations for insurance premiums (contributions) with insurance agents and insurance brokers" Credit 69 "Calculations for social insurance and ensuring", subaccount "With the Pension Fund of the Russian Federation" held a contribution of 1% to the Pension Fund of the Russian Federation;

Debit 77/5 "Calculations for insurance premiums (contributions) with insurance agents and insurance brokers" "Calculations with insurance agents and brokers" Credit 50 "Cashier" (51 "Settlement account") issued from the cash register (transferred from the current account) to the insurance agent

Debit 26 "Commonwealth"

Credit 69 "Social Insurance and Social Security" Contributions to state extrabudgetary social funds are calculated in accordance with the current legislation of the Russian Federation.

Example. On March 1, 2004, a life insurance contract was concluded. The term of insurance is 365 days. Insurance amount - 126 thousand rubles, insurance premium - 120 thousand rubles. The rate of return - 5% per annum. Commission remuneration of the insurance agent - 10 thousand rubles. Payment of insurance premiums in accordance with the Insurance Agreement is made monthly equal shares - 10 thousand rubles. per month. The contract comes into force on the start date of payment of the insurance premium. From this date there is also the responsibility of the insurer before the policyholder under the concluded agreement. On the same day, the policyholder introduced the first installment company to the cash register - 10 thousand rubles.

After accepting the contract, the following entries will be made in accounting:

Debit 77, subaccount 1 "Calculations on insurance premiums (contributions) with insurers", Credit 92, subaccount 1 "Insurance premiums (contributions) under insurance contracts (main)", analytical account 1 "Life insurance" - 10 thousand rubles. - reflected accrual of the insurance premium (income due);

Debit 50, subaccount 1 "Cassa organization", Credit 77, subaccount 1 "Calculations for insurance premiums (contributions) with insurers" - 10 thousand rubles. - reflected receipt of the insurance premium;

Debit 26 "General Expenditures", Credit 77, subaccount 7 "Calculations with insurance agents, insurance brokers on remuneration" - 10 thousand rubles. - reflected the amount of accrued remuneration due to the insurance agent;

Debit 77, subaccount 7 "Calculations with insurance agents, insurance brokers on remuneration", Credit 50, subaccount 1 "Cassa organization" - 10 thousand rubles. - Reflects the payment of remuneration by the insurance agent.

Insurance payments. According to Art. 9 of the Law of the Russian Federation "On the organization of the insurance case" by the insured event is the event provided for by the insurance contract (with voluntary insurance) or law (with binding insurance), with the onset of which an insurer's obligation arises to make insurance pays to the insured to the insured person to the beneficiary or other third parties. Moreover, the event is considered as insurance risk must have. Signs of the likelihood and chance of its offensive. With the insurance case with the property, the insurance payment is made in the form of insurance indemnity, with the insurance case with the personality of the insured or a third person - in the form of insurance provision.

Insurance payments under insurance contracts are one of the main types of expenses of the insurance organization. For accounting for insurance payments, a balance sheet of 22 "Payments under insurance agreements, compacting and reinsurance" is intended.

By account 22 "Payments under insurance contracts, coordinating and reinsurance" may be opened by subaccounts:

22-1 "Insurance payments under insurance contracts (main)";

22-2 "Insurance payments under compacting contracts";

22-3 "Insurance payments under contracts adopted";

22-4 "Share of reinsurers in insurance payments";

22-5 "Return of insurance premiums (contributions) and redemptions", etc.

At subaccount 22-1 "Insurance payments under insurance contracts" by the insurance organization reflected in the reporting period, insurance indemnities or insurance amounts in connection with the onset of the insured event, as well as the payment of the insured expenditures made in order to reduce losses in cases where They were needed or were produced to them to fulfill the instructions of the insurer.

The debit of subaccount 22-1 "Insurance payments under insurance contracts (main) reflect:

Amount of paid insurance compensation or insurance amounts under insurance contracts in connection with the onset of the insured event - in correspondence with the loan of cash accounting accounts or credit account 77 "Calculations for insurance, coordinating and reinsurance" (subaccount "Calculations for insurance premiums (contributions) with insurance Agents, insurance brokers "), if the insurance agent, a insurance broker for the payment of insurance compensation or insurance amounts under insurance contracts in connection with the onset of the insured event, the amount of insurance premiums (contributions) are directed;

The sums of the indispensable expenses of the insured, produced in order to reduce losses in cases where they were needed or were made to them to fulfill the instructions of the Insurer - in correspondence with accounting accounts;

The amounts retained from insurance compensation or insurance amounts on the repayment of the debt of the Insured to pay for the next insurance premium - in correspondence with the account of account 77 "Calculations for insurance, coordinating and reinsurance (subaccount" Calculations for insurance premiums (contributions) with insurers ");

The amounts of accrued taxes with insurance payments in cases established by legislation - in correspondence with the account of account 68 "Calculations for taxes and fees".

At the end of the reporting period, the debit balance of subaccount 22-1 "Insurance payments under insurance contracts (main) are written off into the debit of account 99" Profit and losses ".

In the same procedure, accounting on subaccount 22-2 "Insurance payments under compacting contracts" is carried out. At the same time, each insurer, the participant of the Corporation Treaty reflects on subaccount 22-2 "Insurance payments under compacting contracts" paid under the Contracting Agreement, insurance compensation or insurance amounts in a part falling on its share in the co-participation contract.

At subaccount 22-3 "Insurance payments under contracts adopted in reinsurance" Insurance organizations operating in the reinsurance contract by the reinsurer reflect the amounts due to the reinforcement to the losses paid in the reporting period.

In the debit of subaccount 22-3 "Insurance payments under contracts adopted into reinsurance" in correspondence with a credit of account 77 "Calculations for insurance, coordinating and reinsurance" (subaccount "Calculations on contracts adopted in reinsurance") Agree accrued to reinsurance reinsurance According to them in the reporting period, losses in the share of the reinsurer in accordance with the reinsurance agreement.

At the end of the reporting period, the debit balance of subaccount 22-3 "Insurance payments under contracts adopted into reinsurance" is written off into the debit of account 99 "Profit and losses".

At the subaccount 22-4 "The share of reinsurers in insurance payments" insurance organizations operating in the reinsurance agreement by the reinsurance reflect in accordance with the reinsurance agreement The share of reinsurers in the insurance payments made in the reporting period.

On the loan of the subaccount 22-4 "The share of reinsurers in insurance payments" in correspondence with the debit of account 77 "Calculations for insurance, coordinating and reinsurance" (subaccount "Calculations on contracts transmitted to reinsurance") is charged in accordance with the reinsurance agreement The amount of the lobe of the reinsurer in insurance fees of the reporting period.

At the end of the reporting period, the loan balance of subaccount 22-4 "The share of reinsurers in insurance payments" is written off on credit of account 99 "Profit and losses".

On subaccount 22-5 "Return of insurance premiums (contributions) and redemption amounts" are reflected returned to the policyholders, reinsurers Insurance premiums (contributions), as well as paid redemptions in cases of early termination or change conditions (decrease in the insurance sum, etc.) of the contract Insurance, coordinating and reinsurance.

At the debit of subaccount 22-5 "Return of insurance premiums (contributions) and redemptions" are reflected:

insurance premiums (contributions) returned to policyholders in cases of early termination or change conditions (decrease in the sum insured, etc.) of the insurance contract, compacting, which refers to insurance other than life insurance, in correspondence with accounting accounts;

redemptions under life insurance contracts paid by policyholders in case of early termination or change of conditions (reduction of the insurance sum, etc.) of life insurance agreements, in cases provided for by the terms of these treaties, in correspondence with accounting accounts;

insurance premiums (contributions) to be returned to the reinsurance in cases of early termination of the insurance contract (main) or reinsurance agreement, in correspondence with account 77 "Calculations for insurance, coordinating and reinsurance" (subaccount "Calculations on contracts adopted into reinsurance").

According to the loan of the subaccount 22-5 "Return of insurance premiums (contributions) and redemptions" are reflected:

insurance premiums (contributions) due to return reinsurance in cases of early termination of the insurance contract (main) or reinsurance contract, - in correspondence with account 77 "Calculations for insurance, coordinating and reinsurance" (subaccount "Calculations on contracts transmitted to reinsurance") .

At the end of the reporting period, the subaccount subaccount 22-5 "The return of insurance premiums (contributions) and redemptions" is written off on account 99 "Profit and losses".

Currently, accountants have to solve a difficult task of maintaining at the same time tax and accounting. Accounting requirements put forward by the Ministry of Finance of the Russian Federation and tax authorities often do not match, and sometimes contradict each other. Some moments are not regulated by regulatory documents, or their definition is not amenable to unambiguous interpretation.

Officials, making a decision to keep records of this or that method, do not always remember the need to reflect the selected method in the organization's accounting policies or other internal documents, and sometimes forget to follow in their actions to the provisions of the organization's accepted accounting policy.

In the internal documents of the Organization, it is advisable to determine all the primary documents, on the basis of which will be adopted in tax or accounting, consumption in the form of the payment of insurance compensation.

Accounting for insurance payments on contracts adopted, differs from accounting of payments under insurance contracts. The debit of subaccount 22-3 "Insurance payments under contracts adopted into reinsurance" is charged the amount due to the reassembly of the reinsurance for the losses paid by it in the reporting period in the share of the reinsurer in accordance with the reinsurance agreement.

For tax accounting purposes, in particular, to calculate the tax base for the income tax, costs in the form of insurance payments under insurance agreements and contracts adopted, are included in the cost of the date of the date of the taxpayer, the obligation to pay insurance compensation in favor of the insured or Insured persons (when insuring responsibility - the beneficiary) on the actual insurance case, expressed in the absolute sum of money.

Thus, for accounting purposes, expenses in the form of insurance compensation under insurance contracts are recognized at the time of their actual payments. The moment of reflection of payments in accounting accounts can be confirmed by the discharge bank about the transfer of funds from the current account, the expenditure order, as well as other primary accounting documents confirming the fact of repayment of the obligation to the insured (beneficiary).

In tax accounting, unlike accounting, consumption in the form of payment of insurance compensation under insurance contracts and contracts adopted, is recognized by the "accrual" method. The date of consumption recognition may be the date of signing a bilateral act on the occurrence of an insured event signed with a medical institution or other person providing services for the subject of the insurance contract. Affirmation of consumption may, for example, an insurance act containing consent (acceptance) of the insurance organization to pay insurance compensation, otherwise executed by documents, testifying to the emergence of the obligation to pay the organization. A detailed list of primary documents, on the basis of which payments are recognized as expenses in order to determine the income tax base, it is recommended to include insurer for tax accounting purposes.

In some insurance organizations, accounting for insurance payments under insurance contracts is conducted, as well as in tax accounting, according to the accrual method, which, on the one hand, eliminates the problems associated with the differences between the two types of accounting, however, on the other hand, does not correspond to The procedure for reflecting insurance payments established by the Ministry of Finance of Russia.

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5.5. Accounting for social insurance insurance premiums and ensuring the legislation of the Russian Federation provides for the contributions to the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation) in certain percentages from the accrued remuneration of employees of the enterprise. For this, an account is used

Nesterenko Anna Vadimovna

student 3 courses, Department "Economics, Finance and Management" PSU,

g. Penza

Akimov Andrei Aleksandrovich

scientific leader, Cand. ECON. Sciences, Associate Professor PSU, Penza

Accounting in the Russian Federation at the modern stage of the economy reform is increasingly transformed and adapts to international accounting and reporting standards. Using the possibilities of accounting (in other words - financial) and tax accounting, it is possible to significantly change the incorporated business processes, influence the decisions of managers, the results of the activity, the degree of attraction of funds to the organization. In addition to compulsory insurance, the insureders increasingly conclude insurance contracts on a voluntary basis. Financial activities of insurers are associated with a very large number of persons. That is why awareness of the specifics of accounting and financial analysis of insurance organizations is relevant at the moment. Insurance business is very different from other types of entrepreneurship, first of all, the fact that the results affect not only the interests of the insurer, but also a certain circle of insurers. Insurance activities aimed at protecting property interests of individuals and legal entities upon the occurrence of certain events. The interests of the insured legal or individuals are restored by cash funds replenished by insurers through insurance premiums. Given the above, it seems relevant and useful to study the characteristics of accounting of insurance organizations and identifying problems and unresolved issues of this aspect.

In this paper, the features of the activities of insurance companies will be determined and the main differences between insurance against other types of economic activity are described; Insurance contracts are investigated as accounting facilities; Insurance and closely related operations have been studied; The main accounting objects are considered; The accounting system operating today is considered; Issued problems and omissions in legislation regulating accounting of insurance organizations.

The accounting policy of the insurance company is formed in accordance with the Accounting Regulation "Accounting Policy of the Organization" of PBU 1/2008 (approved by the Order of the Ministry of Finance of the Russian Federation of 06.10.08 No. 106n). Its content is similar to accounting policies of all other organizations, but it should be noted that the specifics of insurance determine other aspects of accounting policies. For example, it provides for the choice of the method of determining the "insurance revenue" (i.e., revenues received by the insurer). When it is selected as a tax base for some taxes, it is possible to use either the "accrual" method (accounting for the receipt of insurance payments on the basis of the conclusion of the contract), or the "cash register" (that is, on the fact of crediting funds to the account or in cash).

The question of determining the accounting policy by the reinsurer, i.e. The insurance company that takes risks to reinsurance. The prevention is a combination of economic and legal relations, in accordance with them, the insurer accepts risks to insurance and transfers part of the responsibility to other insurers (reinsurers) on the conditions agreed with them. Similar activities create a balanced insurance portfolio. The main task is to increase the capacity of the insurance market and providing more capabilities to insurers.

Reinsurance operations are always taken into account by the method of accrual, because Accounts plan for insurance organizations is not provided for accounting for such operations by the "Cash" method. When conducting accounting, insurance companies use the same account plan as the remaining organizations.

In addition to the indicated, another feature of accounting insurance companies lies in the fact that PBU 18/02 is not used.

The articles of the asset are an investment of the insurer, namely: investments, fixed assets, cash, intangible assets and receivables. Insurance specificity is also manifested in the articles of the active part of the balance (the share of reinsurers in insurance reserves, receivables on operations made, etc.) If the organization conducts an active investment policy, then the prevailing part of its assets will include financial investments in securities, in Dependent societies and other organizations, bank deposits, real estate, etc.

In the balance liability, an element that experiences the influence of the specificity of the industry is the section "Insurance reserves". It is customary to attribute funds that were postponed to the reserve for the fulfillment of the future obligations of the Organization to the insured legal or individuals. With a significant, periodically increasing and rather favorable insurance portfolio, this section is the most extensive. Insurance reserves and equity capital can be regarded as the most significant sources of financing the activities of an insurance organization related to investment.

Data in primary accounting documents should be systematized in accounting registers, operations in them must be reflected in the chronological sequence, the list of relevant accounts is listed in terms of accounting accounts for insurance companies.

Currently, insurance companies use the accounting accounts plan for financial and economic activities of organizations and instructions for its use (approved by the Order of the Ministry of Finance on October 31, 2000 N 94N).

According to the order of the Ministry of Finance of September 4, 2001 No. 69n, insurance organizations apply special accounts that reflect the specificity of insurance. These accounts include the account of 22 "Payments under insurance contracts, coordinating and reinsurance", 77 "Calculations for insurance, coordinating and reinsurance", 92 "Insurance premiums (contributions)" and 95 "Insurance reserves".

In the account 22 "Payments under insurance contracts, coordinating and reinsurance contracts" are summarized data on insurance payments for the reporting period in connection with the onset of the insured event, the shares of reinsurers in insurance payments under contracts transferred to the reinsurance, returned insurance premiums paid renovation of repurchase amounts paid for medical services. Analytical accounting for this account is conducted by types of insurance, policyholders, reinsurers and other areas necessary to manage and reporting reporting.

Score 26 "General Expenditures" is applied to summarize data on the costs associated with the conclusion of contracts and other expenses related to the implementation of insurance, reinsurance operations and management of the insurance company. At the end of the reporting period, the debit balance of account 26 is written off into the debit of account 99 "Profit and losses". Analytical accounting is made in context of expenses related to the conclusion of insurance contracts, coordinating and reinsurance, the implementation of insurance payments and in other directions, without which management and reporting are impossible.

Account 77 "Calculations for insurance, coordinating and reinsurance" is necessary to streamline data on the calculation of the organization with insurers, reinsurance, insurance agents and brokers under concluded insurance contracts, coordinating, reinsurance, with territorial funds for compulsory health insurance for insurance payments. Analytical accounting is carried out by types of insurance, insured, reinsurance, reinsurers, insurance brokers and agents, territorial compulsory health insurance funds and other areas provided for management and reporting.

Score 91 "Other income and expenses" use to streamline information about other income and expenses (investment, operational, non-dealerization), in addition to emergency. In the account of account 91, the interest received by the reinsurer on deposited prizes is reflected; remuneration and bonus obtained from the reinsurer; receipts on the fact of providing other insurance companies of various kinds of services; receipts on the fact of issuing duplicates of insurance policies for compulsory health insurance; Arrivals after reimbursement of expenses for the provision of insured person of medical care from persons responsible for their harm, etc.

In the debit of account 91, the interest is reflected, which are paid by the reinsurer on deposited premiums; expenses on the fact of providing other insurance organizations of various kinds of services; The costs of implementing the right right of claim, which the policyholder has to face responsible for losses refunded as a result of insurance; Expenditures on the fact of investment management, etc.

On account 92 "Insurance premiums (contributions)" are summarized data on accrued insurance premiums (contributions) under insurance, coordinating and reinsurance agreements, on compulsory health insurance payments from the territorial fund of compulsory health insurance fees for compulsory health insurance, incl. subventions. Analytical accounting is conducted by types of insurance, in the context of reinsurance agreements and at other necessary directions.

Account 95 "Insurance reserves" is provided for streamlining data on insurance reserves that forms an insurance company that complies with legislation. Information about the share of reinsurers and the consequences of changes in insurance reserves are also taken into account. Insurance medical organizations carrying out compulsory medical insurance on this account generalize data on the status and movement of reserves on mandatory health insurance.

Insurance reserves are calculated at the end of each reporting period during reporting. In order to create reserves, contracts are distributed on accounts. The calculation of the reserves is carried out for each group separately. The size of the reserve is determined by the addition of reserves in all accounts.

At the end of the reporting period, the balance, formed on subaccounts on accounting for the results of changes in reserves on compulsory health insurance, are written off into the debit or credit of account 99 "Profit and losses".

The score of 96 "reserves of upcoming expenses" summarizes the amount of deductions from insurance premiums intended for measures to prevent accidents, loss or damage to the insured property. The amounts of deductions from insurance premiums should be taken into account on account 96, subaccount "Reserve of Preventive Events", in correspondence with the debit of account 99 "Profit and losses".

On account 99 "Profits and Losses" of the organization should reflect:

• balance of insurance premiums (contributions) - in correspondence with the score of 92 "Insurance premiums (contributions)";
• balance of insurance payments - in correspondence with the account of 22 "Payments under insurance contracts, compacting and reinsurance";
• the balance of changes in insurance reserves and the share of reinsurers in reserves - in correspondence with a score of 95 "Insurance reserves";
• deductions for measures to prevent insurance premiums (contributions) - in correspondence with a score of 96 "reserves of upcoming expenses", subaccount "Reserve of preventive measures";
• expenditures on the conclusion of contracts, other expenses related to the implementation of insurance, reinsurance operations, on the management of the company - in correspondence with the account of 26 "General expenses";
• solo of other income and expenses - in correspondence with the account 91 "Other income and expenses";
• accrued payments for income tax, payments for recalculation from the actual profit, the amount of tax sanctions due - in correspondence with the account 68 "Calculations for taxes and fees".

When using the correspondence scheme 99 "Profits and Losses", it is necessary to keep in mind, the following invoices fall into the debt: 22 "Payments under insurance contracts, coordinating and reinsurance", 92 "Insurance premiums (contributions)", 95 "Insurance reserves", 96 "Reserves of upcoming expenses", on credit - accounts 22 "Payments under insurance contracts, compacting and reinsurance", 92 "Insurance premiums (contributions)", 95 "Insurance reserves".

Insurance organizations are required to conduct analytical accounting for all types of insurance, policyholders, insurance contracts, treaties with medical institutions, insured events, etc. The annual and interim accounting statements are provided in the tax authorities, the Federal Insurance Supervision Service and its territorial bodies. Insurance organizations should take into account the income and expenses under insurance agreements, compacting and reinsurance separately

So, one of the most significant characteristics of accounting insurance companies is that they do not use PBU 18/02. The plan for accounting accounts of financial and economic activities of insurance organizations differs from the plan of accounts of all other companies. There are no accounts for accounting in the process of production, costs of circulation, finished products, goods, sales of products, etc. This is due to the fact that the subject of direct activities of insurance organizations cannot be trading and intermediary and production activities.

Improving legal regulation of insurance of insurance operations took place almost simultaneously with transformations in our state. This negatively affected the regulatory system and complicated tracking of changes in it, their conditionality and benefit. The formation of a modern model of accounting for insurance operations was originated during the development of a market economy in our country, but the roots grow from the accounting system of the Soviet insurance authorities. As a result, a rather unusual model has developed. On the one hand, it satisfies commercial insurance, but on the other, it is very different from foreign models, and not always in a positive side.

In force today's additions and features of the insurance organizations of the Account Plan and the instructions No. 69n contain many shortcomings and sometimes do not meet the modern insurance market.

First, the lack of instructions No. 69n lies in the fact that it contains many gaps of regulatory regulation on the recognition of income and expenditures under contracts. This can be associated with the lack of PBU "Revenues and expenses under insurance contracts". The instruction contains clear instructions on recognition as part of the income of insurance premiums under contracts, describing only the correspondence of accounts for insurance payments, actually establishes the "Cash method" of accounting for insurance payments. The content of the instructions number 69n does not comply with the content of the documents that it completes.

An account plan and instructions for its use establish only the general procedure for reflecting economic facts on accounts. The plan contains a general approach to building a system of accounts. In the instructions, you can only find a strongly compressed characteristic of synthetic accounts, where the composition and purpose of the use of accounts, the economic content of the reflected operations, the order of fact records, correspondence with other accounts are indicated. However, neither the account plan nor the instructions contain general and clear rules for assessing, grouping, documentation, generalization in the balance sheet. All this is the competence of other components of the regulatory system and significantly complicates the work of accountants.

Learning the instructions, it is impossible not to note, it reflects certain gaps of the regulatory and legal regulation of insurance operations, i.e. This document contains instructions that go beyond the borders allocated to the source documents.

Secondly, the lack of instructions, in my opinion, is that from the very beginning it was mistaken to give the right to insurers independently interpret the general plan of accounts, introducing only four additional accounts into it. It can be noted that the introduction of additional accounts to the plan for the uniformity of the remaining operations of insurance organizations with general accounting accounting was implemented, negatively affected by insurance records. The presence of the insurer cannot be considered not correctly correct (even considering that the organization can use specific accounts) of the "Production reserves" sections, "production costs", "Finished products and goods".

Thirdly, the content of the instructions does not correspond to the existing state of the market and the types of operations that occur on it. This is due to the fact that since the adoption of this document has passed many years for which a large number of regulatory acts that change operations have been adopted.

Consequently, the refinement of insurance operations provided for by instructions on subaccounts can only be regarded as recommended. Subaccounts As you like to rename, unite, clean. It is logical to propose to exclude the right of insurers to clarify the content, exclusion and association of subaccounts, leaving them the opportunity to only enter them. It makes sense to cancel the reversal of records and commission remuneration to insurance intermediaries. The correction method "Red Storn" is not used in international financial statements (IFRS). Organizations are forbidden to apply this method if it is promoting a record in one reporting period, and it must be fixed in another. This, of course, applies only to erroneous records, in the correspondence of which temporary accounts are involved, which, at the end of the reporting period, are written off on the account of profits and losses without a finite balance. The use of "Red Storn" will lead in this case to reduce revolutions on the operations of the current period, and this cannot be allowed.

It is necessary to replace active - passive subaccounts on purely active either passive, which has already been implemented in accounting accounting of banking organizations. For example, subaccount 22-5 "Return of insurance premiums and redemptions", on which the debit reflects the expenses of the insurer, and on the loan - income, it is advisable to divide on 22-5 "Return of insurance premiums and redemptions" (expenses) and 22 -6 "Return of insurance premiums from reinsurers" (income).

Initially, the instructions number 69n did not have a clear explanation on unresolved issues on reflecting on accounts of certain operations, for example, the replacement of insurance payments to the provision of property; operations when the insurance payment previously performed by the insurer is returned; Operations when the insurer makes payment in court.

It follows from all this that the instruction clearly does not correspond to modern conditions and should be carefully recycled and fixed taking into account already committed, as well as future changes.

There is also a tangible need for the adoption of PBU "Revenues and expenses under insurance contracts".

So, the reasonable and meaningful implementation of the indicated comments on the improvement of the accounting system established in our state in our state can create very favorable conditions for the transition to IFRS.

Bibliography:

1. Abramov V.Yu. Reinsurance as a kind of insurance. Features of concluding reinsurance contracts // Legal and legal work in insurance. - 2011.- № 3. - [Electronic resource] - Access mode: http://base.garant.ru/5237066/ (Date of treatment - 2.04.2012).
2. Bhununova N.L., Fomina L.F. Accounting in insurance companies: educational and practical allowance. - SPb.: Gerda, 2006.- [Electronic resource] - Access mode: http://www.twirpx.com/file/447864/ (Date of appeal - 03/30/2012).
3. Dubrovina TA Accounting in insurance organizations: a textbook for students of universities for eco. specialties - M.: Uniti, 2000. - 543 s.; from. 201.
4. Klimova MA Insurance: Tutorial. - M.: MGUP., 2009. - [Electronic resource] - Access mode: http://books.kb200.com/book.php?id\u003d24118772 / (Date of appeal - 03/30/2012).
5. Kondrakov N.P. Accounting. - M.: Infra - M, 2007. - 592 p.; from. 116, p. 235.
6. Krasova O.S. Accounting in insurance. - M.: Omega -l, 2009.-160 s.; from. 65, p. 161.
7. Order of the Ministry of Defense of the Russian Federation of September 4, 2001 N69N (Ed. Dated November 25, 2011) "On the peculiarities of applying insurance organizations of accounting accounts of financial and economic activities of organizations and instructions for its application.". // Fin. Newspaper. - 2001.- №45. - [Electronic resource] - Access mode: http://www.consultant.ru/online/base/?req\u003ddoc;base\u003dlaw ;n\u003d124268 (date of appeal - 03/28/2012).
8. Order of the Ministry of Defense of the Russian Federation of 31.10.2000 N94N (ed. 08.11.2010) "On approval of the accounting account of the financial and economic activities of organizations and instructions for its use. "// Fin. Newspaper.-2000.- №46.
9. Romanova M. V. Features of accounting of insurance organizations. // Russian tax courier. - 2010. - №22. - [Electronic resource] - Access mode: http://www.rnk.ru/journal/archives/2002/15/nalog_na_pribyl/104745.phtml5 (Date of circulation - 04/04/2012).
10. Federal Law of the Russian Federation of 27.11.1992 No. 4015-1 (Ed. Dated 01.01.2012) "On the organization of insurance in the Russian Federation". // Russian newspaper. - 1993. - №6.

If the organization applies a cash transmission method, regardless of the method of calculation with the insurer, insurance premiums (contributions) reduce taxable profits at the time of payment (paragraph 3 of Art. 273 of the Tax Code of the Russian Federation).

If in accounting and tax accounting, the organization recognizes insurance costs in different ways, in the accounting there will be temporary differences (paragraph 10 of PBU 18/02).

An example of reflection in accounting and in taxation of expenses for voluntary insurance of property when acquiring fixed assets. The organization applies the method of accrual

CJSC Alfa in February acquired the main means worth 200,000 rubles. (without VAT) and insured the risks of loss and damage during the transportation of property into the company's division. The amount of the insurance premium under the contract was 4,000 rubles, transportation costs - 20,000 rubles. (without VAT). In February, the main remedy was credited and commissioned. The useful life of the main fund is 4 years.

Accountant "Alpha" so reflected in accounting the formation of the initial value of the fixed assets.

In February:

Debit 76-1 Credit 51
- 4000 rubles. - the insurance premium is listed;

Debit 08 Credit 76-1, 60
- 224 000 rubles. (200,000 rubles + 20,000 rubles. + 4000 rubles) - included in the initial cost costs related to its acquisition;

Debit 60 Credit 51
- 220 000 rubles. (200 000 rub. + 20 000 rubles) - paid the cost of fixed assets and transportation.

In the tax accounting amount of the insurance premium, the accountant took part in the expenses in February. In registered, he reflected the emergence of a deferred tax liability.

- 800 rubles. (4000 rubles. × 20%) - reflected a deferred tax liability from the difference between accounting and tax accounting due to differences in the reflection of the insurance premium.

An example of reflection in accounting and in taxation of expenses for voluntary insurance of material values. The organization applies a cash register account for income and expenses

CJSC Alfa took storage material values \u200b\u200bworth 500,000 rubles. And insured risks of loss and damage. The contract was concluded for 1 year (from February 1, 2016 to January 31, 2017). The reporting period for income tax is a month.

The amount of the annual insurance premium under the contract was 4,000 rubles. It was paid at the same time on February 1, 2016.

In accounting policies, accounting is established that insurance costs are taken into account evenly during the insurance period. It takes into account the number of calendar days in each month.

Accountant "Alfa" so reflected in accounting insurance costs.

In February 2016:

Debit 76-1 Credit 51
- 4000 rubles. - The insurance premium is listed.

Monthly since February 2016 to January 2017 (inclusive), the accountant writes off the cost of insurance costs, given the number of calendar days in each month.

Debit 26 Credit 76-1
- 307 rubles. (4000 rubles: 365 days. × 28 days.) - included in the cost of the insurance premium for February 2016.

In tax accounting, the entire amount of the insurance premium Accountant in February 2016. In this regard, the accounting arises taxable temporary difference and deferred tax obligation. In February 2016, the Alfa accountant reflected it with wiring:

Debit 68 subaccount "Calculations for income tax" Credit 77
- 739 rubles. ((4000 rub. - 307 rubles.) × 20%) - reflected a deferred tax obligation from the difference between accounting and tax accounting.

As expenses in accounting in accounting, the amount of the deferred tax liability is written off. Finally deferred tax liability will be repaid in January 2017.

Situation: how when calculating the income tax take into account the receipt from the insurer part of the insurance premium when terminating the property insurance contract? The organization applies the accrual method.

The answer to this question depends on the procedure for recognizing the insurance premium in income tax costs.

The premium received from the insurer to include in the composition of income is not necessary if the insurance premium was taken into account in expenditures evenly during the term of the contract or the term for which part of the insurance premium was paid. This is due to the fact that during the period when the contract ceased to the action, the insurance premium in expenditures was not taken into account (paragraph 6 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation). Confirms such conclusion of the Ministry of Finance of Russia in letters of March 18, 2010 No. 03-03-06 / 3/6, on March 15, 2010 No. 03-03-06 / 1/133.

If the entire insurance premium paid by the insurer was included in the cost of the costs at the same time at the time of payment, then its returned part must be recognized by non-evalization income (Art. 250 Tax Code of the Russian Federation). This income is included in the calculation of the tax base at the date of termination of the insurance contract (paragraph 1 of Art. 271 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia of March 29, 2006 No. 03-11-04 / 2/72. Despite the fact that the specified letter addressed to the unified tax payers during the simplified, the findings given in it can be extended to organizations applying the general tax system (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

ATTENTION: In practice, tax inspectors are often recommended to follow another embodiment of the tax base in the case under consideration (see, for example, a letter of UFNS of Russia in Moscow of October 31, 2007 No. 20-12 / 104304). Regardless of the order of recognition of the insurance premium in expenditures (at a time or evenly) in revenues to include the entire amount of the returned part of the insurance premium (at the date of termination of the insurance contract) (Article 250, paragraph 1 of Art. 271 of the Tax Code of the Russian Federation). At the same time, with uniform accounting of the insurance premium, taxable profits can be reduced to the amount of insurance, which was not written off to expenses during the term of the contract (paragraph 2 of Art. 263, paragraph 6 of Art. 272 \u200b\u200bof the Tax Code of the Russian Federation).

For example, the amount of insurance premiums is 100,000 rubles, the contract is terminated in the middle of its term. Thus, at the time of termination of the contract with uniform accounting, taxable profits should be reduced by 50,000 rubles.

In accordance with the option, which is based on the position of the Ministry of Finance of Russia, in this case, no further corrections for the tax base are not necessary. As a result, taxable profits will reduce the amount of 50,000 rubles.

In accordance with the option that the inspectors recommend, the financial result from this operation will remain the same, but will be achieved differently. At the time of termination of the contract in revenues, it is necessary to include the amount received from the insurance company - 50,000 rubles, as well as the affected part of insurance costs - 50,000 rubles. As a result, the tax base from this transaction will also be 50,000 rubles. expenses (50,000 rubles - 100,000 rubles.).

Thus, both embodiments of the tax base in the case under consideration will lead to one result. To make your choice in relation to one of them, the organization has the right to independently (taking into account the provisions of Article 34.2 of the Tax Code of the Russian Federation).

Situation: how do the income tax reflect the receipt from the insurer of the insurance premium from the insurer when terminating the property insurance contract? The organization applies a cash transmission method.

The amount of the returned insurance premium is included in the composition of non-revenue income (Art. 250 Tax Code of the Russian Federation). This is due to the fact that earlier the entire amount of the insurance premium was taken into account as part of the costs (paragraph 3 of Art. 273 of the Tax Code of the Russian Federation). A similar point of view is reflected in the letter of the Ministry of Finance of Russia of March 29, 2006 No. 03-11-04 / 2/72. Despite the fact that this letter is addressed to the payers of a single tax in the simplified conclusions given in it can be extended to organizations applying a general tax system (clause 1 of Article 346.15 of the Tax Code of the Russian Federation).

Situation: can an organization that paid the insurance premium (contributions) under the Treaty of Voluntary Property Insurance Agreement is not directly an insurance company, but through the insurance broker, to take into account such expenses when calculating income tax?

Yes maybe.

Insurance brokers provide services related to the conclusion and execution of insurance contracts (reinsurance). That is, they are intermediaries between the organization and the insurance company. Insurance brokers can be entrepreneurs or organizations (paragraph 6 of Art. 8 of the Law of November 27, 1992 No. 4015-1).

The Tax Code of the Russian Federation did not establish any features on accounting for property insurance costs for cases when insurance contributions through the insurance broker is provided. Thus, if the organization paid the insurance premium (contributions) under the Treaty of Voluntary Insurance Property is not directly an insurance company, but through the insurance broker, to take into account such expenses when calculating income tax it can.

A similar point of view is reflected, in particular, in a letter to the UFNS in Moscow of August 16, 2006 No. 20-12 / 72993.

USN

If the organization pays a single income tax, the property insurance costs will not affect the tax liabilities of the Organization (clause 1 of Article 346.14 of the Tax Code of the Russian Federation).

If the organization pays a single tax on the difference between income and expenses, the costs of compulsory property insurance reduce the tax base (sub. 7, paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation). Take them into account as insurance premiums (contributions) in the total amount (paragraph 2 of Article 346.17 of the Tax Code of the Russian Federation).

The cost of voluntary property insurance The tax base for a single tax is not reduced. This is due to the fact that the list of expenses that can be taken into account when calculating a single tax is limited (Article 346.16 of the Tax Code of the Russian Federation). And the costs of voluntary insurance are not included in it.

ENVD

The object of taxation of ENVD is the imputed income (paragraph 1 and 2 of Article 346.29 of the Tax Code of the Russian Federation). Therefore, the costs associated with the insurance of property are not affected by the calculation of UNVD.

Outdoor and UHNVD

If property is simultaneously used in the activities of the organization, taxable ENVD, and activities on the general tax system, the costs of its insurance (both voluntary and mandatory) need to be distributed (paragraph 9 of Art. 274 of the Tax Code of the Russian Federation). This is due to the fact that when calculating the income tax, expenses relating to AVD activities cannot be considered. The cost of insurance of property used only in one form of activity is not necessary to distribute.