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Practical Manual for Companies 2022.

Life insurance technical account and non-technical account

Life insurance technical account and non-technical accountKey numberEquivalences accounts PCEA Key numberPCEA account equivalencies
Premiums allocated to the year, net of reinsurance - - [00289] [00290] + [00294] + [00295] + [00298]
Accrued premiums [00290] [00291] + [00292] + [00293] - -
Direct insurance [00291] 701 - -
Reinsurance accepted [00292] 703 - -
Variation in the correction for impairment of outstanding premiums (+ or -) [00293] 7971, (6971) - -
Ceded reinsurance premiums (-) [00294] (705) - -
Change in the provision for unearned premiums and ongoing risks (+ or -) [00295] 7931, (6931) - -
Direct insurance [00296] - - -
Reinsurance accepted [00297] - - -
Change in provision for unearned premiums, ceded reinsurance (+ or -) [00298] 7939, (6939) - -
Income from tangible fixed assets and investments - - [00299] [00300] + [00301] + [00302] + [00305]
Income from real estate investments [00300] 752 - -
Income from financial investments [00301] 760, 761, 762, 768, 769 - -
Applications of impairment corrections for property, plant and equipment and investments [00302] [00303] + [00304] - -
Of tangible fixed assets and real estate investments [00303] 791, 792 - -
Of financial investments [00304] 796, 799 - -
Benefits from the realization of tangible fixed assets and investments [00305] [00306] + [00307] - -
Of tangible fixed assets and real estate investments [00306] 771, 772 - -
Of financial investments [00307] 763, 766 - -
Income from investments affected by insurance in which the policyholder assumes the investment risk - - [00308] 752, 760, 761, 762, 763, 766, 768, 769, 771, 772
Other technical income - - [00309] 770, 779
Loss ratio for the year, net of reinsurance - - [00310] [00311] + [00315] + [00319]
Benefits and expenses paid [00311] [00312] + [00313] + [00314] - -
Direct insurance [00312] (601) - -
Reinsurance accepted [00313] (603) - -
Reinsurance ceded (-) [00314] 605 - -
Variation in the provision for benefits (+ or -) [00315] [00316] + [00317] + [00318] - -
Direct insurance [00316] (6935), 7935 - -
Reinsurance accepted [00317] (6935), 7935 - -
Reinsurance ceded (-) [00318] (6939), (7939) - -
Expenses attributable to benefits [00319] (01) - -
Variation in other technical provisions, net of reinsurance (+ or -) - - [00320] [00321] + [00325] + [00326]
Provisions for life insurance [00321] [00322] + [00323] + [00324] - -
Direct insurance [00322] (6931), 7931 - -
Reinsurance accepted [00323] (6931), 7931 - -
Reinsurance ceded (-) [00324] (6939), 7939 - -
Provisions for life insurance when the investment risk is assumed by the policyholders [00325] (6932), 7932 - -
Other technical provisions [00326] (6937), (6938), 7937, 7938 - -
Profit sharing and rebates - - [00327] [00328] + [00329]
Benefits and expenses for profit sharing and refunds [00328] (606) - -
Change in the provision for profit sharing and rebates (+ or -) [00329] (6936), 7936 - -
Net operating expenses - - [00330] [00331] + [00332] + [00333]
Acquisition costs [00331] (611), 737, (030) - -
Administration expenses [00332] (031) - -
Commissions and participations in ceded and retroceded reinsurance [00333] 711, 713 - -
Other technical expenses (+ or -) - - [00334] [00335] + [00336] + [00337]
Change in impairment due to bad debts (+ or -) [00335] (6970), 7970, (698), 798 - -
Change in impairment of fixed assets (+ or -) [00336] (690), (691), 790, 791 - -
Other [00337] (670), (676), (07) - -
Expenses of tangible fixed assets and investments - - [00338] [00339] + [00342] + [00346]
Management costs of tangible fixed assets and investments [00339] (052), (053), (054), (660), (661), (662), (664), (665), (668), (669) - -
Expenses of tangible fixed assets and real estate investments [00340] - - -
Investment expenses and financial accounts [00341] - - -
Adjustments to the value of tangible fixed assets and real estate investments [00342] [00343] + [00344] + [00345] - -
Amortization of tangible fixed assets and real estate investments [00343] (058) - -
Impairment of tangible fixed assets and real estate investments [00344] (691), (692) - -
Impairment of financial investments [00345] (696), (699) - -
Losses from tangible fixed assets and investments [00346] [347] + [348] - -
Of tangible fixed assets and real estate investments [00347] (671), (672) - -
Of financial investments [00348] (663), (666), (667) - -
Expenses for investments affected by insurance in which the policyholder assumes the investment risk - - [00349] -
Subtotal (Life insurance technical account result) - - [00350] [00289] + [00299] + [00308] + [00309] + [00310] + [00320] + [00327] + [00330] + [00334] + [00338] + [00349]
NON-TECHNICAL ACCOUNT - - - -
Income from tangible fixed assets and investments - - [00351] [00352] + [00353] + [00354] + [00357]
Income from real estate investments [00352] 752 - -
Income from financial investments [00353] 760, 761, 762, 767, 768, 769 - -
Applications of impairment corrections for property, plant and equipment and investments [00354] [00355] + [00356] - -
Of tangible fixed assets and real estate investments [00355] 791, 792 - -
Of financial investments [00356] 796, 799 - -
Benefits from the realization of tangible fixed assets and investments [00357] [00358] + [00359] - -
Of tangible fixed assets and real estate investments [00358] 771, 772 - -
Of financial investments [00359] 763, 766 - -
Expenses of tangible fixed assets and investments - - [00360] [00361] + [00364] + [00368]
Investment management costs [00361] (082), (083), (660), (661), (662), (664), (665), (668), (669) - -
Expenses of tangible fixed assets and real estate investments [00362] - - -
Investment expenses and financial accounts [00363] - - -
Adjustments to the value of tangible fixed assets and investments [00364] [00365] + [00366] + [00367] - -
Amortization of tangible fixed assets and real estate investments [00365] (088) - -
Impairment of tangible fixed assets and real estate investments [00366] (691), (692) - -
Deterioration of financial investments [00367] (696), (699) - -
Losses from tangible fixed assets and investments [00368] [369] + [370] - -
Fixed assets and real estate investments [00369] (671), (672) - -
On financial investments [00370] (663), (666), (667) - -
Other income - - [00371] [00372] + [00373]
Income from pension fund management [00372] 751 - -
Other income [00373] 730, 731, 732, 733, 750, 755, 759, 770, 771, 774, 779, 795 - -
Other expenses - - [00374] [00375] + [00376]
Expenses for the administration of pension funds [00375] (08) - -
Other expenses [00376] (615), (65), (670), (679), (690), (691), 790, 791, (6970), 7970, (698), 798, (08) - -
Subtotal (Non-technical account result) - - [00377] [00351] + [00360] + [00371] + [00374]
Result before taxes - - [00378] [00288] + [00350] + [00377]
Imposition over benefits - - [00379] (630) * , (633), 638
Result from continuing operations - - [00380] [00378] + [00379]
Result from discontinued operations net of taxes (+ or -) - - [00381] -
Result of the excersice - - [00500] [00380]+ [00381]