Annex 1.1. to the Manual for Preparation of Returns for Insurance Intermediaries and Insurance Managers
FINANCIAL POSITION/ BALANCE SHEET TEMPLATE
FOR INSURANCE INTERMEDIARIES AND INSURANCE MANAGERS
Authorised Firm’s Name | ______________________________________ |
Regulated Activity (select) | Insurance Intermediary/ Insurance Manager |
Permission to Hold Clients’ Money (select) | Permitted/ Not Permitted |
Reporting Period | __ /__ /____ (dd/mm/yyyy) |
Financial Position / Balance Sheet | |
Line no. | FINANCIAL POSITION/ BALANCE SHEET | Reporting period | Reporting period -1 |
| ASSETS |
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1 | Cash and Cash Balances at Banks |
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2 | Cash in Hand |
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3 | Cash Balances at Central Banks |
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4 | Money Market Placements |
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5 | Deposits |
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6 | Financial Assets Held for Trading |
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7 | Derivatives |
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8 | Equity Instruments |
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9 | Debt Securities |
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10 | Loans and Advances |
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11 | Islamic Contracts |
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12 | Non-Trading Financial Assets Designated at Fair Value through Profit or Loss |
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13 | Equity Instruments |
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14 | Debt Securities |
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15 | Loans and Advances |
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16 | Islamic Contracts |
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17 | Financial Assets Designated at Fair Value through Profit or Loss |
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18 | Debt Securities |
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19 | Loans and Advances |
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20 | Islamic Contracts |
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21 | Financial Assets designated at Fair Value through Other Comprehensive Income |
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22 | Equity Instruments |
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23 | Debt Securities |
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24 | Loans and Advances |
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25 | Islamic Contracts |
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26 | Financial Assets at Amortised Cost |
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27 | Debt Securities |
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28 | Loans and Advances |
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29 | Islamic Contracts |
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30 | Derivatives - Hedge Accounts |
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31 | FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk |
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32 | Investments in Subsidiaries, Joint Ventures and Associates |
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33 | Tangible Assets |
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34 | Property, Plant, and Equipment |
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35 | Investment Property |
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36 | Account Receivables |
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37 | Prepayments and Security Deposits |
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38 | Intangible Assets |
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39 | Goodwill |
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40 | Other Intangible Assets |
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41 | Tax Assets |
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42 | Other Assets |
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43 | Non-Current Assets and Disposal Groups Classified as Held for Sale |
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44 | TOTAL ASSETS |
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| LIABILITIES |
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45 | Financial Liabilities Held For Trading |
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46 | Derivatives |
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47 | Short positions |
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48 | Debt securities issued |
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49 | Islamic contracts |
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50 | Other financial liabilities |
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51 | Financial Liabilities Designated at Fair Value through Profit and Loss |
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52 | Debt securities issued |
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53 | Islamic contracts |
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54 | Other financial liabilities |
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55 | Financial Liabilities designated At Amortised Cost |
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56 | Debt securities issued |
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57 | Islamic contracts |
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58 | Other financial liabilities |
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59 | Deposits/PSIAu |
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60 | Banks and Financial institutions |
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61 | Others |
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62 | Derivatives-Hedge Accounts |
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63 | FV Changes of the Hedged Items in Portfolio Hedge of Interest Rate Risk |
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64 | Provisions |
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65 | Pensions, other post-employment defined benefit obligations and other long-term employee benefits |
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66 | Restructuring |
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67 | Pending legal issues and tax litigation |
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68 | Commitments and guarantees given |
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69 | Problem credits (bad and doubtful debt) |
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70 | Other provisions |
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71 | Current Liabilities |
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72 | Tax Liabilities |
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73 | Other Liabilities |
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74 | Liabilities Included in Disposal Groups Classified as Held for Sale |
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75 | TOTAL LIABILITIES |
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| SHAREHOLDER'S EQUITY |
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76 | Capital |
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77 | Paid up Capital |
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78 | Unpaid Capital which has been called up |
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79 | Share Premium |
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80 | Equity Component of Compound Financial Instruments |
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81 | Other Equity |
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82 | Accumulated Other Comprehensive Income |
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83 | Retained Earnings |
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84 | Revaluation Reserves |
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85 | Other Reserves |
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86 | Reserves or accumulated losses of investments, joint ventures and associates |
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87 | Other |
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88 | (-) Treasury Shares |
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89 | Profit Or Loss Attributable To Owner Of the Parent |
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90 | (-) Interim Dividends |
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91 | Minority Interest [Non -Controlling Interest] |
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92 | TOTAL SHAREHOLDERS EQUITY |
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93 | TOTAL LIABILITIES AND SHAREHOLDERS EQUITY |
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| OFF-BALANCE SHEET EXPOSURES |
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94 | Direct credit substitutes |
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95 | Transaction - related contingent items |
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96 | Short-term self-liquidating trade-related contingent items - applicable to both issuing and - confirming banks - and commitments to underwrite debt and equity Securities |
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97 | Note issuance facilities and revolving underwriting facilities |
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98 | Transactions, other than SFTs, involving the posting of Securities held by the Authorised Firm as Collateral |
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99 | Asset sales with recourse |
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100 | Other commitments with certain drawdown |
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101 | Other commitments |
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102 | TOTAL OFF-BALANCE SHEET EXPOSURES |
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Instructions on Annex 1.1. template on Financial position/Balance Sheet Report to the Manual for Preparation of Returns for Authorised Insurance Intermediaries and Insurance Managers aimed at reporting on Insurance Intermediaries’ and Insurance Managers’ assets, liabilities, shareholders’ equity and off-balance sheet exposures.
The Financial Position/Balance Sheet of an Insurance Intermediary and Insurance Manager should be recorded and reported in compliance with the International Financial Reporting Standards and requirements of the AIFC for reporting quarter and quarter prior to reporting quarter.
This reporting template is not applicable for Insurance Intermediary and Insurance Manager doing business in the AIFC as a Branch.