RegAlertRule · SHCP · 14 Dec 2015 · DOF 5419874
Modifying Circular 13/15 of the Single Insurance and Surety Circular (Continuation from the Third Section)
This circular mandates insurance and surety companies to report detailed financial and operational data through specific tables covering income statements, investment portfolios, technical reserves, and performance metrics. It requires the disclosure of granular breakdowns for investments, derivatives, real estate, credit portfolios, and related-party transactions, as well as specific reserve calculations for catastrophe risks and pension schemes. The document establishes standardized reporting formats for premiums, claims, acquisition costs, and combined indices across life, accident, health, property, and surety lines of business.
DOF: 14/12/2015
Modifying Circular 13/15 of the Single Insurance and Surety Circular
(Continuation from the Third Section)
SECTION D. FINANCIAL INFORMATION
(amounts in millions of pesos)
Table D4
Income Statement
DAMAGES
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Total
Premiums
(total)
Issued
(total)
Ceded
(total)
Retained
(total)
Increase in Reserve for Risks in Course
(total)
Earned Retained Premium
(total)
Net Acquisition Cost
(total)
Agent Commissions
(total)
Additional Agent Compensation
(total)
Commissions for Reinsurance and Surety Taken
(total)
(-) Commissions for Ceded Reinsurance
(total)
Excess Loss Coverage
(total)
Others
(total)
Total Net Acquisition Cost
(total)
Claims / Recoveries
(total)
Gross
(total)
Recoveries
(total)
Net
(total)
Technical Profit or Loss
(total)
SECTION D. FINANCIAL INFORMATION
(amounts in millions of pesos)
Table D5
Income Statement
SURETIES
Fidelity
Judicial
Administrative
Credit
Total
Premiums
(total)
Issued
(total)
Ceded
(total)
Retained
(total)
Increase in Reserve for Risks in Course
(total)
Earned Retained Premium
(total)
Net Acquisition Cost
(total)
Agent Commissions
(total)
Additional Agent Compensation
(total)
Commissions for Reinsurance and Surety Taken
(total)
(-) Commissions for Ceded Reinsurance
(total)
Excess Loss Coverage
(total)
Others
(total)
Total Net Acquisition Cost
(total)
Claims / Recoveries
(total)
Gross
(total)
Recoveries
(total)
Net
(total)
Technical Profit or Loss
(total)
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E1
Investment Portfolio in Securities
Acquisition Cost
Market Value
Current Year
Previous Year
Current Year
Previous Year
Amount
% relative to total
Amount
% relative to total
Amount
% relative to total
Amount
% relative to total
National Currency
Government Securities
Private Company Securities. Known Rate
Private Company Securities. Variable Rate
Foreign Securities
Investments in Securities Lent
Repurchase Agreements
Financial Derivative Operations
Foreign Currency
Government Securities
Private Company Securities. Known Rate
Private Company Securities. Variable Rate
Foreign Securities
Investments in Securities Lent
Repurchase Agreements
Financial Derivative Operations
Indexed Currency
Government Securities
Private Company Securities. Known Rate
Private Company Securities. Variable Rate
Foreign Securities
Investments in Securities Lent
Repurchase Agreements
Financial Derivative Operations
TOTAL
For Financial Derivative Operations, the amounts correspond to premiums paid for optional titles and/or warrants and option contracts, and futures contributions.
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E2
Breakdown of Investments in Securities Representing More Than 3% of the Total Investment Portfolio
Type
Issuer
Series
Security Type
Category
Acquisition Date
Maturity Date
Nominal Value
Titles
Acquisition Cost
Market Value
Premium
Rating
Counterparty
Government Securities
Private Company Securities. Known Rate
Private Company Securities. Variable Rate
Foreign Securities
Investments in Securities Lent
Repurchase Agreements
TOTAL
(tota)
(tota)
Category: The category in which the financial instruments were classified for valuation must be indicated:
-
Trading purposes
-
Available for sale
-
Held to maturity
Counterparty: The name of the institution acting as the counterparty for the corresponding investments must be indicated.
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E3
Breakdown of Financial Derivative Operations
Contract Type
Issuer
Series
Security Type
Risk Covered
Acquisition Date
Maturity Date
Number of Contracts
Unit Value
Exercise or Agreed Price
Acquisition Cost of Active Position
Acquisition Cost of Passive Position
Market Value of Active Position
Market Value of Passive Position
Net Market Value
Premium Paid for Options
Premium Paid for Options to Market
Minimum Initial Contribution for Futures
Effectiveness Index
Rating
Counterparty Organization
Counterparty Rating
Contract Type:
Futures
Forwards
Swaps
Options
Exercise or Agreed Price:
Price or equivalent determined herein to buy or sell the underlying asset on a specific date
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E4
Investments with Related Parties with Which There Are Patrimonial or Liability Links
Full Name of Issuer
Issuer
Series
Security Type
Relationship Type
Acquisition Date
Historical Cost
Market Value
% of Asset
Investments in related entities shall be recorded in accordance with what is established in article 71 of the Insurance and Surety Institutions Law.
Relationship Type:
Subsidiary
Associated
Other Permanent Investments
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E5
Real Estate Investments
Breakdown of Real Estate Representing More Than 5% of Total Real Estate Investments.
Description of
Real Estate
Type of
Real Estate
Use of
Real Estate
Acquisition Date
Acquisition Value
Amount
Last
Appraisal
% relative to
Total
Real Estate
Previous Appraisal Amount
Number of Real Estate Properties Representing
Less Than 5% of Total Real Estate Investments:
Type of Real Estate: Building, House, Local, Other
Use of Real Estate:
Destined for own-use offices
Destined for offices with imputed rents
From regular products
Others
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E6
Breakdown of the Credit Portfolio
Credits Representing 5% or More of the Total of This Item.
Consecutive
Credit Key
Type of
Credit
Date on Which
Credit Was
Granted
Age in
Years
Original Amount
of the Loan
Outstanding Balance
Value of the
Collateral
% relative to
Total
TOTAL
(total)
(total)
Credit Key:
CV:
Housing Credit
Type of Credit:
GH: With Mortgage Guarantee
CC:
Commercial Credit
GF: With Fiduciary Guarantee on Real Estate
CQ:
Unsecured Credit
GP: With Pledge Guarantee on Titles or Securities
Q: Unsecured
SECTION E. INVESTMENT PORTFOLIOS
(amounts in millions of pesos)
Table E7
Premium Debtor
Amount Less Than 30 Days
Amount Greater Than 30 Days
Total
% of
Asset
Operation/Line
National
Currency
Foreign
Currency
Indexed
Currency
National
Currency
Foreign
Currency
Indexed
Currency
Life
Individual
Group
Pensions Derived from
Social Security
Accidents and
Illnesses
Accidents
Personal
Medical Expenses
Health
Damages
Civil Liability
and Professional
Risks
Maritime and
Transport
Fire
Agricultural and
Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Sureties
Fidelity
Judicial
Administrative
Credit
Total
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F1
Reserve for Risks in Course
Concept/Operation
Life
Accidents and
Illnesses
Damages
Total
Reserve for Risks in Course
(total)
Best Estimator
(total)
Risk Margin
(total)
Recoverable Amounts from
Reinsurance
(total)
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F2
Reserves for Obligations Pending Fulfillment
Reserve/Operation
Life
Accidents and
Illnesses
Damages
Total
For Claims Pending Payment
of Known Amounts
(total)
For Claims Occurred Not
Reported and Assigned Adjustment Expenses
(total)
For Dividend Reserve
(total)
Other Balances of Obligations
Pending Fulfillment
(total)
Total
(total)
(total)
(total)
(total)
Recoverable Amounts from
Reinsurance
(total)
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F3
Catastrophic Risk Reserves
Line or Type of Insurance
Amount
Reserve Limit*
Agricultural and Livestock Insurance
Credit Insurance
Surety Insurance
Housing Credit Insurance
Financial Guarantee Insurance
Earthquake Insurance
Hurricane and Other Hydrometeorological Risk Insurance
Total
(tota l )
*Legal Limit of the Catastrophic Risk Reserve
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F4
Other Technical Reserves
Reserve
Amount
Reserve Limit*
Special Technical Reserve for Use of Experimental Tariffs
Other Technical Reserves
Contingency (Mutual Societies)
Total
(total)
*Legal Limit of the Catastrophic Risk Reserve
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F5
Reserve for Risks in Course of Pension Insurance
Amount of the Reserve for Risks in Course
Basic
Pension
Benefits
(without
considering special
mathematical reserve)
Special
Mathematical
Reserve
Total Reserve
for Risks in
Course of Basic
Pension
Benefits
Additional
Benefits
Basic Pension
Benefits +
Additional
Benefits)
Policies Prior to the New Operational Scheme (IMSS)
Work Risks
Disability and Life
Total Policies Prior to the New Operational Scheme (IMSS)
(sum)
(sum)
(sum)
(sum)
(sum)
Policies of the New Operational Scheme
Work Risks (IMSS)
Disability and Life (IMSS)
Retirement, Seniority and Old Age (IMSS)
Total Policies of the New Operational Scheme (IMSS)
(sum)
(sum)
(sum)
(sum)
Work Risks (ISSSTE)
Disability and Life (ISSSTE)
Retirement, Seniority and Old Age (ISSSTE)
Total Policies of the New Operational Scheme (ISSSTE)
(sum)
(sum)
(sum)
(sum)
Total Policies of the New Operational Scheme (IMSS) + (ISSSTE)
(sum)
(sum)
(sum)
(sum)
General Total (Policies Prior to the New Operational Scheme + Policies of the New Operational Scheme)
(sum)
(sum)
(sum)
(sum)
(sum)
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F6
Contingency Reserve of Pension Insurance
AMOUNT OF THE CONTINGENCY RESERVE
Basic Pension
Benefits
Additional
Benefits
Basic Pension
Benefits + Additional
Benefits)
Policies Prior to the New Operational Scheme (IMSS)
Work Risks
Disability and Life
Total Policies Prior to the New Operational Scheme (IMSS)
(sum)
(sum)
(sum)
Policies of the New Operational Scheme
Work Risks (IMSS)
Disability and Life (IMSS)
Retirement, Seniority and Old Age (IMSS)
Total Policies of the New Operational Scheme (IMSS)
(sum)
(sum)
(sum)
Work Risks (ISSSTE)
Disability and Life (ISSSTE)
Retirement, Seniority and Old Age (ISSSTE)
Total Policies of the New Operational Scheme (ISSSTE)
(sum)
(sum)
(sum)
Total Policies of the New Operational Scheme (IMSS) + (ISSSTE)
(sum)
(sum)
(sum)
General Total (Policies Prior to the New Operational Scheme + Policies of the
New Operational Scheme)
(sum)
(sum)
(sum)
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F7
Reserve for Investment Fluctuation of Pension Insurance (RFI)
Real
Returns
Minimum
Credible Returns
Annual Contribution
to the RFI
Minimum
Credible Return to
the RFI
RFI Balance
(total)
- Real returns refer to the return obtained by the Insurance Institution by concept of
the assets backing its technical reserves during the previous exercise.
- Minimum credible returns refer to the sum of the minimum credible returns to
the technical reserves indicated in Disposition 5.11.2 registered during the previous exercise.
- Annual contribution to the RFI refers to the sum of the monthly contributions to the reserve
for
investment fluctuation referred to in Disposition 5.11.2 registered during the
previous exercise.
- Minimum credible return to the RFI refers to the sum of the minimum credible monthly returns to
the RFI registered during the previous exercise.
SECTION F. TECHNICAL RESERVES
(amounts in millions of pesos)
Table F8
Technical Reserves. Sureties
Fidelity
Judicial
Administrative
Credit
Total
Reserve for Sureties in Force
(total)
Contingency Reserve
(total)
Recoverable Amounts from Reinsurance
(total)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G1
Number of Policies, Insured or Certificates, Endorsements or Sureties in Force, as Well as Issued Premiums
by Operations and Lines
Exercise
Number of Policies by
Operation and Line
Certificates / Endorsements / Insured /
Pensioners / Sureties
Issued
Premium
Life
2015
2014
2013
Individual
2015
2014
2013
Group
2015
2014
2013
Pensions Derived from Social Security Laws
2015
2014
2013
Accidents and Illnesses
2015
2014
2013
Personal Accidents
2015
2014
2013
Medical Expenses
2015
2014
2013
Health
2015
2014
2013
Damages
2015
2014
2013
Civil Liability and Professional Risks
2015
2014
2013
Maritime and Transport
2015
2014
2013
Fire
2015
2014
2013
Agricultural and Livestock
2015
2014
2013
Automobiles
2015
2014
2013
Credit
2015
2014
2013
Surety
2015
2014
2013
Housing Credit
2015
2014
2013
Financial Guarantee
2015
2014
2013
Catastrophic Risks
2015
2014
2013
Miscellaneous
2015
2014
2013
Sureties
2015
2014
2013
Fidelity
2015
2014
2013
Judicial
2015
2014
2013
Administrative
2015
2014
2013
Credit
2015
2014
2013
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G2
Average Claim Cost by Operations and Lines
Operations/Lines
2015
2014
2013
Life
Individual
Group
Pensions Derived from Social Security Laws
Accidents and Illnesses
Personal Accidents
Medical Expenses
Health
Damages
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Sureties
Fidelity
Judicial
Administrative
Credit
Total Operation
The average claim cost index expresses the quotient of the retained claim cost and the
retained earned premium.
In the case of Pension Insurance Derived from Social Security Laws, the average claim cost
index includes the minimum credible interest as part of the retained earned premium.
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G3
Average Acquisition Cost by Operations and Lines
Operations/Lines
2015
2014
2013
Life
Individual
Group
Pensions Derived from Social Security Laws
Accidents and Illnesses
Personal Accidents
Medical Expenses
Health
Damages
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Sureties
Fidelity
Judicial
Administrative
Credit
Total Operation
The average acquisition cost index expresses the quotient of the net acquisition cost and the
premium
retained.
In the case of Pension Insurance Derived from Social Security Laws, the average acquisition cost
index includes the cost of granting additional benefits.
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G4
Average Operating Cost by Operations and Lines
Operations/Lines
2015
2014
2013
Life
Individual
Group
Pensions Derived from Social Security Laws
Accidents and Illnesses
Personal Accidents
Medical Expenses
Health
Damages
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Sureties
Fidelity
Judicial
Administrative
Credit
Total Operation
The average operating cost index expresses the quotient of net operating expenses and the
premium
direct.
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G5
Combined Index by Operations and Lines
Operations/Lines
2015
2014
2013
Life
Individual
Group
Pensions Derived from Social Security Laws
Accidents and Illnesses
Personal Accidents
Medical Expenses
Health
Damages
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Sureties
Fidelity
Judicial
Administrative
Credit
Total Operation
The combined index expresses the sum of the average claim cost, acquisition cost, and
operating cost indices.
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G6
Life Operation Result
Direct Insurance
Reinsurance Taken
Reinsurance Ceded
Net
Premiums
Short Term
(sum)
Long Term
(sum)
Total Premiums
(sum)
(sum)
(sum)
(sum)
Claims
Gross
(sum)
Recovered
(sum)
Net
(sum)
Net Acquisition Cost
Agent Commissions
(sum)
Additional Agent Compensation
(sum)
Commissions for Reinsurance and Surety Taken
(sum)
(-) Commissions for Ceded Reinsurance
(sum)
Excess Loss Coverage
(sum)
Others
(sum)
Total Net Acquisition Cost
(sum)
(sum)
(sum)
(sum)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G7
Information on Life Premiums
Issued Premium
Ceded Premium
Retained Premium
Number of Policies
Number of
Certificates
First Year Premiums
Short Term
(sum)
Long Term
(sum)
Total
(sum)
(sum)
(sum)
(sum)
(sum)
Renewal Premiums
Short Term
(sum)
Long Term
(sum)
Total
(sum)
(sum)
(sum)
(sum)
(sum)
Total Premiums
(sum)
(sum)
(sum)
(sum)
(sum)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G8
Accidents and Illnesses Operation Result
Personal
Accidents
Medical
Expenses
Health
Total
Premiums
(total)
Issued
(total)
Ceded
(total)
Retained
(total)
Claims / Recoveries
(total)
Gross
(total)
Recoveries
(total)
Net
(total)
Net Acquisition Cost
(total)
Agent Commissions
(total)
Additional Agent Compensation
(total)
Commissions for Reinsurance and Surety Taken
(total)
(-) Commissions for Ceded Reinsurance
(total)
Excess Loss Coverage
(total)
Others
(total)
Total Net Acquisition Cost
(total)
Increase in Reserve for Risks in Course
(total)
Gross Best Estimator Increase
(total)
Best Estimator Increase of Recoverable Amounts from Reinsurance
(total)
Net Best Estimator Increase
(total)
Risk Margin Increase
(total)
Total Increase in Reserve for Risks in Course
(total)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G9
Damages Operation Result
Civil Liability and Professional Risks
Maritime and Transport
Fire
Agricultural and Livestock
Automobiles
Credit
Surety
Housing Credit
Financial Guarantee
Catastrophic Risks
Miscellaneous
Total
Premiums
(total)
Issued
(total)
Ceded
(total)
Retained
(total)
Claims / Recoveries
(total)
Gross
(total)
Recoveries
(total)
Net
(total)
Net Acquisition Cost
(total)
Agent Commissions
(total)
Additional Agent Compensation
(total)
Commissions for Reinsurance and Surety Taken
(total)
(-) Commissions for Ceded Reinsurance
(total)
Excess Loss Coverage
(total)
Others
(total)
Total Net Acquisition Cost
(total)
Increase in Reserve for Risks in Course
(total)
Gross Best Estimator Increase
(total)
Best Estimator Increase of Recoverable Amounts from Reinsurance
(total)
Net Best Estimator Increase
(total)
Risk Margin Increase
(total)
Total Increase in Reserve for Risks in Course
(total)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G10
Information on Life Premiums
Pension Insurance
Issued Premium
Ceded
Premium
Number of
Policies
Number of
Pensioners
Policies Prior to the New Operational Scheme
Policies of the New Operational Scheme (IMSS)
Policies of the New Operational Scheme (ISSSTE)
Policies Prior to the New Operational Scheme (IMSS + ISSSTE)
General Total
(sum)
(sum)
(sum)
(sum)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G11
Surety Operation Result
Fidelity
Judicial
Administrative
Credit
Total
Premiums
(total)
Issued
(total)
Ceded
(total)
Retained
(total)
Claims / Recoveries
(total)
Gross
(total)
Recoveries
(total)
Net
(total)
Net Acquisition Cost
(total)
Agent Commissions
(total)
Additional Agent Compensation
(total)
Commissions for Reinsurance and Surety Taken
(total)
(-) Commissions for Ceded Reinsurance
(total)
Excess Loss Coverage
(total)
Others
(total)
Total Net Acquisition Cost
(total)
Increase in Reserve for Risks in Course
(total)
Gross Best Estimator Increase
(total)
Best Estimator Increase of Recoverable Amounts from
Reinsurance
(total)
Net Best Estimator Increase
(total)
Risk Margin Increase
(total)
Total Increase in Reserve for Risks in Course
(total)
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G12
Report on Recovery Guarantees in Relation to Surety Liability Amounts
Type of Guarantees
Amount of
the Guarantee
Guarantee Recovery
Rating Factor
Weighted
Amount of
the Guarantee
Amount of Surety
Liabilities in Force
Related to the Type of
Guarantee
Pledge Consisting of Cash or Securities Issued or Guaranteed by the
Federal Government.
1
Risk Coverage for Compliance Granted by Development Banking Institutions
1
Pledge Consisting of Qualified Securities Issued by Credit Institutions or
in Securities that Comply with the Provisions of the First Paragraph of Articles 131 and
156 of the LISF, When Such Securities Have a "Superior" or
"Excellent" Rating.
1
Pledge Consisting of Deposits in Credit Institutions.
1
Pledge consisting of loans and credits at Credit Institutions.
1
Letter of credit from Credit Institutions.
1
"Stand By" Letter of Credit or letter of credit from qualified foreign Credit Institutions when the foreign Credit Institutions have a rating of "Superior" or "Excellent".
1
Counter-guarantee from Institutions or from Institutions abroad that are registered in the RGRE and have a rating of "Superior" or "Excellent".
1
Account Management.
1
Pledge consisting of qualified securities issued by Credit Institutions or in securities that comply with the provisions of the first paragraph of articles 131 and 156 of the LISF, when said securities have a rating of "Good" or "Adequate".
0.80
"Stand By" Letter of Credit or letter of credit from qualified foreign Credit Institutions when the foreign Credit Institutions have a rating of "Good" or "Adequate".
0.80
Counter-guarantee from foreign institutions that are registered in the RGRE and have a rating of "Good" or "Adequate".
0.80
Trusts established on securities that comply with the provisions of articles 131 and 156 of the LISF.
0.75
Mortgage.
0.75
Encumbrance as Collateral.
0.75
Guarantee trusts on real estate.
0.75
Indemnity contract from a qualified foreign company when the foreign company has a rating of "Superior", "Excellent" or "Good".
0.75
Joint and several obligation of a qualified company, Mexican or foreign.
0.75
"Stand by" Letter of Credit notified or notified guarantee or contingent letter of credit from qualified foreign Credit Institutions, when the foreign Credit Institution has a rating of "Superior" or "Excellent".
0.70
Pledge consisting of qualified securities issued by Credit Institutions or of securities that comply with the provisions of the first paragraph of articles 131 and 156 of the LISF, when said securities have a rating lower than "Adequate".
0.50
Pledge consisting of qualified securities issued by Credit Institutions or of investment securities pursuant to articles 131 and 156 of the LISF, when said securities have a rating lower than "Adequate".
0.50
Guarantee trusts on securities other than those provided for in articles 131 and 156 of the LISF.
0.50
Guarantee trusts on movable property.
0.50
Pledge consisting of movable property.
0.50
Pledge consisting of securities other than those provided for in articles 131 and 156 of the LISF.
0.40
Proven Solvency
0.40
Ratification of signatures.
0.35
"Stand by" Letter of Credit or guarantee or contingent letter of credit from qualified foreign Credit Institutions, when the foreign Credit Institutions have a rating lower than "Adequate".
0.25
Indemnity contract from a qualified foreign company, when the foreign company has a rating of "Adequate".
0.25
Signature of joint and several obligor, natural person with a verified patrimonial relationship.
0.25
Counter-guarantee from any other person who complies with the provisions of article 188 of the LISF.
0.25
Proven solvency, when the analysis of the financial statements of the guaranteed party or joint and several obligors referred to in Provision 11.2.2, shows a delay in its update of up to one hundred eighty calendar days.
0.20
Pledge of book credits
0.10
Proven solvency, when the analysis of the financial statements of the guaranteed party or joint and several obligors referred to in Provision 11.2.2, shows a delay in its update of more than one hundred eighty calendar days.
0
Recovery guarantees that do not comply with the requirements provided for in Provisions 11.1.1 and 11.2.2.
0
SECTION G. PERFORMANCE AND OPERATING RESULTS
(amounts in millions of pesos)
Table G13
Reinsurance Commissions, Reinsurance Profit Participation and Excess Loss Coverage
Operations/Exercise
2013
2014
2015
Life
Reinsurance Commissions
Reinsurance Profit Participation
XL Cost
Accidents and diseases
Reinsurance Commissions
Reinsurance Profit Participation
XL Cost
Non-auto Damage
Reinsurance Commissions
Reinsurance Profit Participation
XL Cost
Auto
Reinsurance Commissions
Reinsurance Profit Participation
XL Cost
Suretyship
Reinsurance Commissions
Reinsurance Profit Participation
XL Cost
Notes:
1) % Reinsurance Commissions between ceded premiums.
2) % Reinsurance Profit Participation between ceded premiums.
3) % Excess Loss Coverage between retained premiums
SECTION H. CLAIMS
(amounts in millions of pesos)
Table H1
Life Operation
Year
Issued Premium
Gross claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
Year
Retained Premium
Retained claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
The number of years to be considered is based on the claim experience corresponding to the types of insurance operated by each institution.
SECTION H. CLAIMS
(amounts in millions of pesos)
Table H2
Accidents and diseases Operation
Year
Issued Premium
Gross claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
Year
Retained Premium
Retained claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
The number of years to be considered is based on the claim experience corresponding to the types of insurance operated by each institution.
SECTION H. CLAIMS
(amounts in millions of pesos)
Table H3
Non-auto Damage Operation
Year
Issued Premium
Gross claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
Year
Retained Premium
Retained claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
The number of years to be considered is based on the claim experience corresponding to the types of insurance operated by each institution.
SECTION H. CLAIMS
(amounts in millions of pesos)
Table H4
Automobiles
Year
Issued Premium
Gross claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
Year
Retained Premium
Retained claims registered in each development period
Total
claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
The number of years to be considered is based on the claim experience corresponding to the types of insurance operated by each institution.
SECTION H. CLAIMS
(amounts in millions of pesos)
Table H5
Suretyship
Year
Guaranteed Amount
Guaranteed amount in each development period
Total claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
Year
Guaranteed Amount
Guaranteed amount in each development period
Total claims
0
1
2
3
4
5
6
7 or +
2008
2009
2010
2011
2012
2013
2014
2015
The number of years to be considered is based on the claims corresponding to the types of suretyship operated by each institution.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I1
Maximum retention limits of Insurance Institutions and Mutual Societies.
Concept
2015
2014
2013
Concept corresponds to the line, sub-line or product, according to the limit approved by the Institution's board of directors.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I2
Maximum retention limits
Concept
2015
Suretyship
2015
Guaranteed party or group of guaranteed parties
2014
Suretyship
2014
Guaranteed party or group of guaranteed parties
2013
Suretyship
2013
Guaranteed party or group of guaranteed parties
Concept corresponds to the line, sub-line or product, according to the limit approved by the Institution's board of directors.
The applicable retention limits for the fourth quarter of said exercises will be reported.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I3
Reinsurance Strategy proportional contracts in effect as of the reporting date
Line
Issued
Ceded automatic contracts
Ceded facultative contracts
Retained
Insured or
Guaranteed Sum
(1)
Premiums
(a)
Insured or
Guaranteed Sum
(2)
Premiums
(b)
Insured or
Guaranteed Sum
(3)
Premiums
(c )
Insured or
Guaranteed Sum
1-(2+3)
Premiums a-(b+c)
1
2
3
...
...
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I4
Reinsurance Strategy non-proportional contracts in effect as of the reporting date
Line
Retained Insured or
Guaranteed Sum
PML
Maximum Recovery
Limit of Liability of the reinsurer(s)
Per Event
Annual Aggregate
1
2
3
...
...
The PML column applies to lines that have such a calculation.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I5
Name, Credit Rating and percentage of cession to reinsurers
Number
Name of
Reinsurer*
Registration in the RGRE
Financial Strength
Rating
% ceded total*
% of non-proportional placements total
Total
100%
100%
- Includes Mexican and foreign institutions.
General Registry of Foreign Reinsurers
- Percentage of total ceded premium with respect to total issued premium.
Percentage of cost paid for non-proportional reinsurance contracts with respect to total cost paid for non-proportional reinsurance contracts.
The information corresponds to the last twelve months.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I6
Name and percentage of participation of Reinsurance Intermediaries through which the Institution ceded risks
Amount
Total Ceded Premium plus Non-Proportional Cost Paid
Ceded Premium plus Non-Proportional Cost Paid placed directly
Ceded Premium plus Non-Proportional Cost Paid placed with intermediary
Number
Name of Reinsurance
Intermediary
% Participation*
Total
100%
*Percentage of cession by reinsurance intermediaries with respect to total ceded premium.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I7
Recoverable reinsurance amounts
Reinsurer
Key
Denomination
Reinsurer
Rating
Participation of
Institutions or
Foreign Reinsurers by Risks in Force
Participation of
Institutions or
Foreign Reinsurers by Claims Pending known amount
Participation of
Institutions or
Foreign Reinsurers by Claims Pending unknown amount
Participation of
Institutions or
Foreign Reinsurers in the Suretyship Reserve in Force
Note: The reinsurer key corresponds to the number of the General Registry of Foreign Reinsurers (RGRE) or the number of Institutions in Mexico.
SECTION I. REINSURANCE
(amounts in millions of pesos)
Table I8
Integration of receivables and payables balances of reinsurers and reinsurance intermediaries
Age
Key or
RGRE
Name of Reinsurer/
Reinsurance Intermediary
Balance receivable
*
% Balance/
Total
Balance payable
*
% Balance/
Total
Less than 1 years
Subtotal
More than 1 year and less than 2 years
Subtotal
More than 2 years and less than 3 years
Subtotal
More than 3 years
Subtotal
Total
(total)
(total)
(total)
(total)
Institutions must report the integration of balances of the items of Insurance and Suretyship Institutions current account, Participation of Institutions and Foreign Reinsurers by Claims Pending, Participation of Reinsurance by Reinsurer coverages and Non-proportional Re-suretyship and Reinsurance Intermediaries and Re-suretyship current account, which represent more than 2% of the total of said items.
ANNEX 29.3.3
FORM AND TERMS FOR THE PRESENTATION OF THE MONTHLY LIQUIDATION REPORT, FOR THE CASE OF ADMINISTRATIVE LIQUIDATIONS
The administrative liquidator of the Institutions and Mutual Societies in liquidation will present, the report referred to in this Annex through product A29_3_3, which must be identified according to the following 33-character alphanumeric nomenclature that must be ordered as follows:
a)
In the first seven positions, A29_3_3 must be placed.
b)
In the eighth position, the CURP of the liquidator or of their legal representative in case of a legal entity will be located.
c)
From the twenty-sixth position, the report date must be indicated, specifying the year, month and day.
Example:
In the case of the liquidator with CURP (CALF681016HDFRNLO9, the product A29_3_3 with a report date of December 31, 2014, the name of the product must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Character
A
2
9
_
3
_
3
C
A
L
F
6
8
1
0
1
6
H
D
F
R
N
L
O
9
2
0
1
4
1
2
3
1
.ZIP
.PG P
The information contained in product A29_3_3 will be integrated from 4 files, signed by the liquidator with the following information:
1.
EFIN: Financial Statements.- Comparative balance sheet and income statement with the immediate preceding month will be presented, variations in amount and percentage, with explanation of the causes of said variations, formulated according to Title 22. (PDF File)
2.
BCOM: Trial Balance.- A trial balance, formulated at the first level, reflecting the debit and credit balances of the reporting month will be presented. (xls File)
3.
INFO: Liquidation Report.- The monthly progress of the liquidation process and the actions carried out by the administrative liquidator will be reported via free text, which must include an electronic signature. (PDF File)
4.
GTOS: Analysis of income and expenses.- Income and expenses incurred in the liquidation process will be reported by sub-account, including the monthly and accumulated detail from the start of the liquidation. (xls File)
The aforementioned files will be identified with a 24-character alphanumeric nomenclature according to the following:
a)
In the first seven positions, A29_3_3 must be placed.
b)
From the eighth to the eleventh position, the file identifier must be indicated, as appropriate:
EFIN: Financial Statements
BCOM: Trial Balance
INFO: Liquidation Report
GTOS: Analysis of income and expenses
c)
In the twelfth position, the company type key must be placed.
Key
Definition
S
Non-specialized Insurance Institutions and Mutual Societies.
P
Insurance Institutions authorized to practice insurance of pensions derived from social security laws.
G
Insurance Institutions authorized to operate financial guarantee insurance.
V
Insurance Institutions authorized to operate housing credit insurance.
H
Insurance Institutions specialized in health insurance.
F
Suretyship Institutions
d)
From the thirteenth to the sixteenth position, the number assigned to the Institution or Mutual Society in question must be placed. This number must be preceded by zeros until the four positions are occupied.
e)
From the seventeenth to the twenty-fourth position, the report date must be indicated, specifying the year, month and day.
Example:
The administrative liquidator sending the EFIN file, for the Insurance Institution with company number 0001, relative to December 31, 2014, will correspond to the following indicator:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
Character
A
2
9
_
3
_
3
E
F
I
N
S
0
0
0
1
2
0
1
4
1
2
3
1
ANNEX 30.6.4.
FORM AND TERMS FOR THE PRESENTATION OF THE REGISTRATION APPLICATION FOR LEGAL EXPERTS
Annex 30.6.6
FORM AND TERMS FOR THE PRESENTATION OF THE RENEWAL APPLICATION FOR THE REGISTRATION OF LEGAL EXPERTS
ANNEX 32.3.11.
FORM AND TERMS FOR THE PRESENTATION OF THE APPLICATION FOR AUTHORIZATION OF NATURAL PERSON AGENTS CATEGORY M
Insurance Institutions that request authorization for the agents provided for in Provision 32.3.6., fraction XIII, must remit a file that will be identified through product A32_3_11, according to the following 21-character alphanumeric nomenclature that must be ordered as follows:
a)
In the first eight positions, A32_3_11 must be placed.
b)
In the ninth position, the company type key must be placed.
Key
Definition
S
Insurance Institutions
c)
From the tenth to the thirteenth position, the number assigned to the Insurance Institution in question must be placed. This number must be preceded by zeros until the four positions are occupied.
d)
From the fourteenth to the twenty-first position, the date on which the request is made must be indicated, specifying the year, month and day in yyyymmdd format.
Example:
In the case of the Insurance Institution with company key 0001, the product A32_3_11 with a request date of January 15, 2014, the name of the product must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Character
A
3
2
_
3
_
1
1
S
0
0
0
1
2
0
1
4
0
1
1
5
.ZIP
.PGP
The information contained in the product must include the following files:
-
File in .TXT format
-
File in .PDF format
1.
The .TXT format file will be integrated according to the following 26-character alphanumeric nomenclature, which must be ordered as follows:
a)
In the first eight positions, A32_3_11 must be placed.
b)
From the ninth to the thirteenth position, the key corresponding to the file identifier must be placed: AGENT
c)
In the fourteenth position, the company type key must be placed.
Key
Definition
S
Insurance Institutions
d)
From the fifteenth to the eighteenth position, the number assigned to the Insurance Institution in question must be placed. This number must be preceded by zeros until the four positions are occupied.
e)
From the nineteenth to the twenty-sixth position, the date on which the request is made must be indicated, specifying the year, month and day in yyyymmdd format.
Example:
In the case of the Insurance Institution with company key 0001, the product A32_3_11 with a request date of January 15, 2014, the name of the product must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Character
A
3
2
_
3
_
1
1
A
G
E
N
T
S
0
0
0
1
2
0
1
4
0
1
1
5
.TXT
Note.- The files containing the .TXT information of the agents will be integrated in consecutive lines, for which the data detailed in the "content format" must be separated with a pipe
|
and the order indicated in it must be respected; to finish each line, a semicolon must be typed.
OBSERVATION: The information related to the Entity or City (Reference Data), with a mandatory character of two digits in .TXT identified with the "Content Format", for purposes of sending or delivering information, must comply with the content of the following permitted catalog of Federal Entities, for the integration of the file:
The characters allowed for this effect appear in the following catalog:
- Files in .PDF format in accordance with the following:
For each prospect Agent provided for in Provision 32.3.6., fraction XIII, the file containing the documentation referred to in Provision 32.3.2. of the General Provisions derived from the Law of Insurance and Suretyship Institutions must be included, except for the photograph.
The aforementioned files will be identified with a 29-character alphanumeric nomenclature according to the following:
a)
The first eight positions will be reserved for the product identifier A32_3_11
b)
From the ninth to the eleventh position, the key corresponding to the file identifier must be placed: EXP
c)
From the twelfth to the twenty-ninth position, the unique identifier must be indicated: Unique Population Registration Key (CURP), which consists of 18 characters.
Example:
The file containing the documentation of the Agent provided for in Provision 32.3.6, fraction XIII,
with CURP SARD650404HDFNMG02 will correspond to the following identifier:
Position
1
2
3
4
5
6
7
8
9
1 0
1 1
1 2
1 3
1 4
1 5
1 6
1 7
1 8
1 9
2 0
2 1
2 2
2 3
2 4
2 5
2 6
2 7
2 8
2 9
Character
A
3
2
_
3
_
1
1
E
X
P
S
A
R
D
6
5
0
4
0
4
H
D
F
N
M
G
0
2
.PD F
ANNEX 32.9.4.
FORM AND TERMS FOR THE PRESENTATION OF THE APPLICATION FOR SCHEDULING OF EXAMINATIONS OF THE CERTIFICATION CENTER AND OF THE EXAM APPLICATION CENTERS
The Certification Center and the Exam Application Centers, in carrying out their activities, must communicate to the Commission the bases on which each exam application event will be carried out, through product A32_9_4, which must be identified according to the following 27-character alphanumeric nomenclature:
a)
In the first seven positions, the specific product identifier must be placed: A32_9_4
b)
From the eighth to the nineteenth position, the unique identifier must be indicated: Federal Taxpayer Registry of the Certification Center or the Exam Application Center (RFC), which consists of 12 characters.
c)
From the twentieth to the twenty-seventh position, the date of the notice must be indicated, specifying the year, month and day, in yyyymmdd format.
Example:
In the case of the Exam Application Center with RFC NBS861013D22, the product A32_9_4, with a notice date of December 1, 2014, must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
Character
A
3
2
_
9
_
4
N
B
S
8
6
1
0
1
3
D
2
2
2
0
1
4
1
2
0
1
.ZIP
.PGP
The information contained in product A32_9_4 will be integrated from a file with .XLS format, with the following information:
EXAM: Refers to the exams administered by the Certification Center or the Exam Application Centers.
The indicated file will be identified with a 33-character alphanumeric nomenclature, according to the following, which will contain the personal data of each of the examinees according to the TABLE OF ANNEX 32.9.4. annexed to the present:
The first seven positions shall be reserved for the product identifier A32_9_4.
b)
From the eighth to the thirteenth position, the key corresponding to the file identifier must be placed: EXAMEN
c)
From the fourteenth to the twenty-fifth position, the unique identifier must be indicated: Federal Taxpayer Registry (RFC), which consists of 12 characters.
d)
From the twenty-sixth to the thirty-third position, the date of the event must be indicated, specifying the year, month, and day, in yyyymmdd format.
Example:
The request for scheduling exams by the Certification Center or the Exam Application Centers with RFC NBS861013D22, dated December 1, 2014, with headquarters in the Federal District, will correspond to the following identifier:
FILE STRUCTURE AND FORMAT
The files containing the .XLS information for the exam scheduling request, for the purpose of sending or delivering information, must be requisitioned with mandatory uppercase letters, GEORGIA type, size 10, without accents. In each line, the person registered to take the exam must be recorded, as well as the data of the evaluations to be conducted, in accordance with the content of the following keys contained in the "Category and Tests Catalog".
Regarding the evaluations and certifications of knowledge of employees or representatives of the legal entities referred to in fraction II of article 103 of the LISF, in addition to indicating category "103", it must be specified in the last column of the operation in question, according to the following classification:
Article 103 fraction II of the LISF
CLASSIFICATION
CERTIFICATION EXAMS
I
Individual risks of life, accident and illness, and damage insurance.
II
Individual risks of life and accident and illness insurance.
III
Individual risks of life and damage insurance.
IV
Individual risks of life insurance.
V
Individual risks of accident and illness insurance.
VII
Individual risks of damage insurance.
VIII
Individual risks of automobile insurance.
IX
Risks related to Mass Insurance.
ANNEX 33.1.2
GUIDELINES THAT TRAINING PROGRAMS FOR THE PRODUCTS REFERRED TO IN FRACTIONS I, SUBSECTION B) AND II, SUBSECTION A), OF ARTICLE 103 OF THE LISF MUST OBSERVE
With respect to the promotion and/or sale of the insurance products referred to in fractions I, subsection b), and II, subsection a) of article 103 of the LISF, it shall be the obligation of both Insurance Institutions and the legal entity to provide training programs, through personnel duly specialized in the topics provided in the syllabus.
Training may be carried out in person or online, in such a way as to allow the Commission to verify that compliance with the obligation referred to in the cited fractions has been given.
The syllabus of the training program must be composed and detailed by units, modules, and topics, indicating the number of hours to be invested in each module. The training program must contemplate a minimum duration of 20 hours, for each operation and/or line of business that is intended to be promoted or commercialized.
The training programs that are registered in accordance with fraction I, subsection b) of article 103 of the LISF as part of the service provision contract, as well as those provided to the employees or representatives of the legal entities referred to in fraction II of subsection a) of the same article, must contemplate, at least the following:
UNIT
MODULE
TOPICS
DURATION
General Concepts
Basic Terminology
- What is an adhesion contract.
2.
What is insurance.
3. Operations and lines of
insurance.
4. Basic principles of the
insurance activity.
5. Formal elements of the
insurance contract.
6.
Risk.
7. Characteristics of risk.
8.
Definitions of insurance.
At the discretion of the
Insurance Institution and
according to the needs of
training.
Legal Framework
Authorities
- Ministry of Finance and Public Credit (SHCP).
- National Commission of Insurance and Sureties (CNSF).
- National Commission for the Protection and Defense of Users of Financial Services (CONDUSEF)
At the discretion of the
Insurance Institution and
according to the needs of
training.
Regulatory Laws
- Law on the Insurance Contract.
1.1 Object of regulation.
1.2 Operations and lines.
2.
Regulation of
Insurance Agents and
Sureties.
2.1 Types of agents.
2.2 Obligations of the
agents.
3.
Law of Insurance and
Surety Institutions.
3.1 Object of regulation.
3.2 Scope of application.
At the discretion of the
Insurance Institution and
according to the needs of
training.
Legal Framework
Law on Protection and
Defense of the Financial
Service User
- What is CONDUSEF and
what functions does it perform?
2. Legal framework.
3. Orientation, Conciliation and
Arbitration.
4. Specialized Unit.
At the discretion of the
Insurance Institution and
according to the needs of
training.
Complementary training in
Operational Matters for the
Prevention and Detection of
Illicit Proceeds Operations
- What is money laundering?
- Activities that constitute
money laundering.
3. Stages of Money Laundering.
4. Types of operations.
5. Identification.
6. Specific legal framework in
insurance matters.
At the discretion of the
Insurance Institution and
according to the needs of
training.
Insurance
Products
Specifications of the Product(s) (Establish
the operation and the name
of the insurance product(s).)
Insurance of _______ (Establish
the operation and/or line of
insurance to be promoted and/or
commercialized):
Basic Concepts.
General Characteristics.
Basic Coverages.
Additional Coverages.
Insured Amount.
Premium and payment method.
Exclusions.
Claim procedure
in case of accident.
Deductible, Co-insurance,
Franchise
Renewal.
Causes of Rescission and
Cancellation.
Contracting Schemes
(Form and channel of sale - telemarketing, via telephone, etc.-) Mechanisms for the delivery of
the policy and general
conditions.
Cancellation mechanisms.
At the discretion of the
Insurance Institution and
according to the needs of
training.
Operational
Aspects
Operational Aspects
- Formats.
- Information Requirements.
- Mechanics and Procedure
for the provision of the service.
At the discretion of the
Insurance Institution and
according to the needs of
training.
In the training program, the manner and terms in which the corresponding evaluation will be carried out must be established.
Training must be provided at least once a year, in order for the employees or representatives of the service providers to remain duly updated. In the event that there is a modification in the insurance products that impacts the information that, for the purpose of the promotion and/or sale of the insurance products, the employee or representative of the service provider is obligated to provide, the Insurance Institution must take the pertinent measures to update the information, immediately.
For inspection and supervision purposes, the Commission may request from Insurance Institutions and service providers the information and documentation related to compliance with these guidelines.
ANNEX 33.2.13.
FORM AND TERMS FOR THE PRESENTATION OF THE REQUEST FOR CERTIFICATION OF KNOWLEDGE OF
THE EMPLOYEES OR REPRESENTATIVES
OF THE LEGAL ENTITIES REFERRED TO IN
FRACTION II OF
ARTICLE 103 OF THE LISF
Insurance Institutions or legal entities referred to in article 102 of the LISF, that request the certification of knowledge of the employees or representatives of the legal entities, must send or deliver, respectively, the file that will be identified by product A33_2_13, according to the following alphanumeric character nomenclature, which must be ordered as indicated in each case:
I. SUBMISSION BY INSURANCE INSTITUTIONS.
Nomenclatures of 21 characters
in accordance with the following:
a)
In the first eight positions, the following must be placed: A33_2_13
b)
In the ninth position, the key of the type of company must be placed.
Key
Definition
S
Insurance Institutions
c)
From the tenth to the thirteenth position, the number assigned to the Institution in question must be placed. This number must be preceded by zeros until it occupies the four positions.
d)
From the fourteenth to the twenty-first position, the date on which the request is made must be indicated, specifying the year, month, and day in yyyymmdd format.
Example:
In the case of the Insurance Institution with company key 0001, product A33_2_13 with request date June 1, 2013, the product name must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Character
A
3
3
_
2
_
1
3
S
0
0
0
1
2
0
1
3
0
6
0
1
.ZIP
.PGP
The information contained in product A33_2_13 must include the following files:
1. File in .TXT format
2. Files in .JPG format
3. Files in .PDF format
1. The file in .TXT format will be integrated according to the following alphanumeric nomenclature of 26 characters which must be ordered as follows:
a)
In the first eight positions, the following must be placed: A33_2_13
b)
From the ninth to the thirteenth position, the key corresponding to the file identifier must be placed: AGENT
c)
In the fourteenth position, the key of the type of company must be placed.
Key
Definition
S
Insurance Institutions
d)
From the fifteenth to the eighteenth position, the number assigned to the Institution in question must be placed. This number must be preceded by zeros until it occupies the four positions.
e)
From the nineteenth to the twenty-sixth position, the date on which the request is made must be indicated, specifying the year, month, and day in yyyymmdd format.
Example:
In the case of the Insurance Institution with company key 0001, product A33_2_13 with request date June 1, 2013, the product name must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Character
A
3
3
_
2
_
1
3
A
G
E
N
T
S
0
0
0
1
2
0
1
3
0
6
0
1
.TXT
Note.- The files containing the .TXT information of the Employees or Representatives of the Legal Entities, will be integrated line by line, for which the data detailed in the "content format" must be separated with a pipe |, and the order indicated in it must be respected; to finish each line, a semicolon must be typed.
The characters permitted for this effect appear in the following catalog:
Content Format:
No.
Reference Data
Characters
Mandatory
Type
1
Contact email
50
Mandatory
Alphanumeric
Service Provider Data
2
Name of the Service Provider
120
Mandatory
Alphanumeric
3
Email of the Service Provider
50
Mandatory
Alphanumeric
4
Service Contract Registration Number
50
Mandatory
Alphanumeric
Insurance Operation or Product
5
Type of Risk
2
Mandatory
Alphanumeric
R1
Indiv. Risks of Life, Acc. and Illness, and Damage Ins.
R2
Indiv. Risks of Life and Acc. and Illness Ins.
R3
Indiv. Risks of Damage and Acc. and Illness Ins.
R4
Indiv. Risks of Life and Damage Ins.
R5
Indiv. Risks of Life Ins.
R6
Indiv. Risks of Accident and Illness Ins.
R7
Indiv. Risks of Damage Ins.
R8
Indiv. Risks of Automobile Ins.
6
Exam application location
1
Mandatory
Numeric
1= CNSF
2= CAE
Personal Data of the Employee or Representative
7
CURP of the Employee or Representative
18
Mandatory
Alphanumeric
8
First Name(s) of the Employee or Representative
60
Mandatory
Alphanumeric
9
Paternal Surname of the Employee or Representative
60
Mandatory
Alphanumeric
10
Maternal Surname of the Employee or Representative
60
Alphanumeric
11
RFC of the Employee or Representative
13
Mandatory
Alphanumeric
12
Nationality of the Employee or Representative
1
Mandatory
Numeric
1= Mexican
2= Foreigner
13
Age of the Employee or Representative
2
Mandatory
Numeric
14
Sex of the Employee or Representative
1
Mandatory
Alphanumeric
F = Female
M = Male
Address of the Employee or Representative
15
Street
60
Mandatory
Alphanumeric
16
Exterior Number
10
Mandatory
Alphanumeric
17
Interior Number
30
Alphanumeric
18
Neighborhood
30
Mandatory
Alphanumeric
19
Postal Code
5
Mandatory
Numeric
20
Delegation or Population
30
Mandatory
Alphanumeric
21
City or entity *
2
Mandatory
Numeric
22
Office Phone
40
Mandatory
Alphanumeric
23
Home Phone
40
Mandatory
Alphanumeric
24
Personal email
50
Mandatory
Alphanumeric
25
Office handling the procedure (CNSF)
1
Mandatory
Alphanumeric
C = Directorate of Intermediaries, Records and
Regional Link
M = Monterrey
G = Guadalajara
H = Hermosillo
V = Veracruz
Y = Mérida
- see Catalog of Entity or City
OBSERVATION.- The .TXT file integrated by the information of the "Content Format", related to the Entity or City of mandatory two-digit character, will be identified in accordance with the content of the following catalog of Federative Entities, for the sending or delivery of information.
- Files in .JPG format in accordance with the following:
Files containing the recent photograph of the prospects to be Employees or Representatives of the legal entities must be included, in digitized image, with the following characteristics:
Description
Characteristics
Size in pixels
160 wide x 200 high (max 50 KB)
Color depth
24 bits
Image type
JPG
Background
White
The files mentioned will be identified with an alphanumeric nomenclature of 30 characters in accordance with the following:
a)
The first eight positions will be reserved for the product identifier A33_2_13
b)
From the ninth to the twelfth position, the key corresponding to the file identifier must be placed: FOTO
c)
From the thirteenth to the thirtieth position, the unique identifier must be indicated: Unique Population Registry Key (CURP), which consists of 18 characters.
Example:
The file containing the photo of the prospect with CURP CAMM760209MDFNMG02, will correspond to the following identifier:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Character
A
3
3
_
2
_
1
3
F
O
T
O
C
A
M
M
7
6
0
2
0
9
M
D
F
N
M
G
0
2
.JPG
- Files in .PDF format in accordance with the following:
For each Employee or Representative of the Legal Entity, the file containing the documentation referred to in Provision 33.2.13. of the General Provisions derived from the Law of Insurance and Surety Institutions must be included, except for the photograph.
The files mentioned will be identified with an alphanumeric nomenclature of 29 characters in accordance with the following:
a)
The first eight positions will be reserved for the product identifier A33_2_13
b)
From the ninth to the eleventh position, the key corresponding to the file identifier must be placed: EXP
c)
From the twelfth to the twenty-ninth position, the unique identifier must be indicated: Unique Population Registry Key (CURP), which consists of 18 characters.
Example:
The file containing the documentation of the prospect, with CURP CAMM760209MDFNMG02, will correspond to the following identifier:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Character
A
3
3
_
2
_
1
3
E
X
P
C
A
M
M
7
6
0
2
0
9
M
D
F
N
M
G
0
2
II. DELIVERY BY THE SERVICE PROVIDER (LEGAL ENTITY).
Nomenclatures of 28 characters in accordance with the following:
a)
In the first eight positions, the following must be placed: A33_2_13
b)
From the ninth to the twentieth position, the Federal Taxpayer Registry of the Service Provider (Legal Entity) making the request must be indicated, which consists of 12 characters.
c)
From the twenty-first to the twenty-eighth position, the date on which the request is made must be indicated, specifying the year, month, and day in yyyymmdd format.
Example:
In the case of the Service Provider (Legal Entity) with RFC NBS861013D22, product A33_2_13 with request date June 1, 2013, the product name must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
Character
A
3
3
_
2
_
1
3
N
B
S
8
6
1
0
1
3
D
2
2
2
0
1
3
0
6
0
1
.ZIP
The information contained in product A33_2_13 must include the following files:
1. File in .TXT format
2. Files in .JPG format
3. Files in .PDF format
1. The file in .TXT format will be integrated according to the following alphanumeric nomenclature of 33 characters which must be ordered as follows:
a)
In the first eight positions, the following must be placed: A33_2_13
b)
From the ninth to the thirteenth position, the key corresponding to the file identifier must be placed: AGENT
c)
From the fourteenth to the twenty-fifth position, the unique identifier must be indicated: Federal Taxpayer Registry (RFC), which consists of 12 characters.
d)
From the twenty-sixth to the thirty-third position, the date on which the request is made must be indicated, specifying the year, month, and day in yyyymmdd format.
Example:
In the case of the legal entity with RFC NBS861013D22, product A33_2_13 with request date June 1, 2013, the product name must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
Character
A
3
3
_
2
_
1
3
A
G
E
N
T
N
B
S
8
6
1
0
1
3
D
2
2
2
0
1
3
0
6
0
1
.TXT
Note.- The files containing the .TXT information of the Employees or Representatives of the Legal Entities, must adhere to the use of permitted characters, in accordance with the content of the tables above named "Catalog of Permitted Characters", "Content Format" and "Catalog of Entity or City".
- Files in .JPG format in accordance with the following:
The photograph of the prospects to be Employees or Representatives of the legal entities, will be delivered in files in .JPG format containing recent digitized image, with the characteristics described in point 2 of numeral I of this annex.
The "FOTO" files will be identified with an alphanumeric nomenclature of 30 characters in accordance with the following:
a)
The first eight positions will be reserved for the product identifier A33_2_13
b)
From the ninth to the twelfth position, the key corresponding to the file identifier must be placed: FOTO
c)
From the thirteenth to the thirtieth position, the unique identifier must be indicated: Unique Population Registry Key (CURP), which consists of 18 characters.
Example:
The file containing the photo of the prospect with CURP CAMM760209MDFNMG02, will correspond to the following identifier:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Character
A
3
3
_
2
_
1
3
F
O
T
O
C
A
M
M
7
6
0
2
0
9
M
D
F
N
M
G
0
2
.JPG
- Files in .PDF format in accordance with the following:
For each Employee or Representative of the Legal Entity, the file containing the documentation referred to in Provision 33.2.13. of the General Provisions derived from the Law of Insurance and Surety Institutions must be included, except for the photograph.
The files mentioned will be identified with an alphanumeric nomenclature of 29 characters in accordance with the following:
a)
The first eight positions will be reserved for the product identifier A33_2_13
b)
From the ninth to the eleventh position, the key corresponding to the file identifier must be placed: EXP
c)
From the twelfth to the twenty-ninth position, the unique identifier must be indicated: Unique Population Registry Key (CURP), which consists of 18 characters.
Example:
The file containing the documentation of the prospect, with CURP CAMM760209MDFNMG02, will correspond to the following identifier:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
Character
A
3
3
_
2
_
1
3
E
X
P
C
A
M
M
7
6
0
2
0
9
M
D
F
N
M
G
0
2
To avoid repetition, see point 3 of numeral I of this annex.
ANNEX 38.1.8.
PRESENTATION OF THE REGULATORY REPORT ON FINANCIAL STATEMENTS (RR-7)
Institutions will deliver the Regulatory Report on Financial Statements (RR-7) by integrating 3 products that group the information depending on the delivery periodicity:
1.
Product RR7EFITR: Financial Statements Quarterly Information.
2.
Product RR7EFIA1: Financial Statements Annual Information 1.
3.
Product RR7EFIA2: Financial Statements Annual Information 2.
The delivery of the products will be sent through the SEIVE, through a user registered with the Commission.
Product RR7EFITR: Financial Statements Quarterly Information
In product RR7EFITR, Institutions must send to the Commission the information corresponding to the reports related to the general scheme of the financial statements and those related to the concepts that integrate the financial statements.
This product RR7EFITR must be presented within fifteen business days following the close of each quarter, with the exception of the fourth quarter information, which must be presented within the first twenty business days following the close of the fiscal year and contain the accumulated data of each of the months that make up the quarter.
The nomenclature that the Institution must use to name the product consists of 21 alphanumeric characters, according to the following order:
a)
In the first eight positions, the specific identifier of the product must be placed: RR7EFITR.
b)
In the ninth position, the key of the type of company must be placed:
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized Health Insurance Institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
c)
From the tenth to the thirteenth position, the number assigned to the respective Institution or Society must be placed. This number must be preceded by zeros to occupy the four positions.
d)
From the fourteenth to the twenty-first position, the report date must be indicated, specifying the year, month, and day.
Example:
In the case of an Insurance Institution with company key 0001, the product RR7IEFTR with a report date of December 31, 2011, the product name must be constructed as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Name
R
R
7
E
F
I
T
R
S
0
0
0
1
2
0
1
1
1
2
3
1
.ZIP
.PGP
The product RR7EFITR consists of 24 structured information files and 4 unstructured information files, according to the following:
Structured Information: the following 24 files in TXT format.
1)
CMBG: Minimum Balance Sheet Catalog.
2)
CMER: Minimum Income Statement Catalog.
3)
INVE: Detail of investments in securities.
4)
INDE: Detail of financial derivative operations.
5)
INMU: Detail of real estate investments.
6)
OACT: Detail of other assets.
7)
OINV: Detail of other investments and other debtors
8)
CRED: Detail of credits.
9)
IRRE: Recoverable amounts of reinsurance.
10)
ACRE: Report regarding creditors.
11)
OPAS:
Report regarding other liabilities.
12)
CSOC:
Report regarding share capital.
13)
CORD: Report regarding off-balance sheet accounts.
14)
PRIM: Report regarding premiums.
15)
CADQ: Report regarding acquisition cost.
16)
OPAC: Report regarding analogous and related operations.
17)
CSIN: Report regarding loss cost.
18)
COPE: Report regarding operating cost.
19)
RIFI: Report regarding comprehensive financing result.
20)
BASE: Determination of the Investment Base
21)
CCMP: Report regarding the coverage of minimum paid-in capital.
22)
DEUD: Report regarding the premium debtor.
23)
FOPA: Report regarding the level of admissible funds.
24)
FOND: Investment Funds.
Unstructured Information: the following 3 files in .PDF format.
1)
EFEF: Statement of Cash Flows.
2)
EVCC: Statement of Changes in Shareholders' Equity.
3)
DASS: Annual opinion issued by the Ministry of Health
Finally, it will contain one unstructured information file in .XLS format.
1)
EFCO: Consolidation Reports.
The indicated files will be identified with a 25-character alphanumeric nomenclature, as follows:
a)
The first eight positions will be reserved for the product identifier: RR7EFITR.
b)
From the ninth to the twelfth positions, the key corresponding to the file identifier must be placed, as appropriate:
CMBG
Minimum Balance Sheet Catalog
CMER
Minimum Income Statement Catalog.
INVE
Detail of investments in securities.
INDE
Detail of financial derivative operations.
INMU
Detail of real estate investments.
OACT
Detail of other assets.
OINV
Detail of other investments and other debtors.
CRED
Detail of credits
IRRE
Recoverable amount of reinsurance.
ACRE
Report regarding creditors.
OPAS
Report regarding other liabilities.
CSOC
Report regarding Share Capital.
CORD
Report regarding Off-Balance Sheet Accounts.
PRIM
Report regarding Premiums.
CADQ
Report regarding Acquisition Cost.
OPAC
Report regarding Analogous and Related Operations.
CSIN
Report regarding Loss Cost.
COPE
Report regarding Operating Cost.
RIFI
Report regarding Comprehensive Financing Result.
BASE
Determination of the Investment Base
CCMP
Report regarding the coverage of minimum paid-in capital.
DEUD
Report regarding the premium debtor.
FOPA
Report regarding the level of admissible funds.
FOND
Investment Funds
EFEF
Statement of Cash Flows.
EVCC
Statement of Changes in Shareholders' Equity.
DASS
Annual opinion issued by the Ministry of Health
EFCO
Consolidation Reports.
c)
In the thirteenth position, the company type key must be placed.
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized health insurance institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
d)
From the fourteenth to the seventeenth position, the key assigned to the company must be placed; this key must be preceded by zeros to occupy four spaces.
e)
From the eighteenth to the twenty-fifth position, the report date must be indicated, specifying the year, month, and day.
Example:
To send structured information files, the naming of the file corresponding to the Minimum Balance Sheet Catalog, corresponding to the fourth quarter of 2011, the Insurance Institution with key 0001, must construct the file name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name
R
R
7
E
F
I
T
R
C
M
B
G
S
0
0
0
1
2
0
1
1
1
2
3
1
.TXT
Likewise, to send unstructured information files, the naming of the file corresponding to the Statement of Cash Flows, corresponding to the fourth quarter of 2011, the Insurance Institution with key 0001, must construct the file name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name
R
R
7
E
F
I
T
R
E
F
E
F
S
0
0
0
1
2
0
1
1
1
2
3
1
In the event that, due to the operation of the institutions, any file does not apply, it should not be sent.
The usage instructions, text descriptors, and specific criteria for the files that make up this Regulatory Report will be made known through the Commission's Website, in accordance with what is established in Provision 39.1.10.
PRODUCT RR7EFIA1: Financial Statements Annual Information 1
In product RR7EFIA1, Institutions must remit to the Commission the information corresponding to the reports regarding the Short Report of the annual consolidated basic financial statements and the sufficiency of technical reserves.
This product RR7EFIA1 must be presented within forty-five business days following the close of each fiscal year, which must be identified according to the following 21-character alphanumeric nomenclature:
a)
In the first eight positions, the specific product identifier must be placed: RR7EFIA1.
b)
In the ninth position, the company type key must be placed.
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized health insurance institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
c)
From the tenth to the thirteenth position, the number assigned to the respective Institution or Society must be placed. This number must be preceded by zeros to occupy the four positions.
d)
From the fourteenth to the twenty-first position, the report date must be indicated, specifying the year, month, and day.
Example:
To report the information of the Annual Financial Statements within forty-five business days following the close of each fiscal year, corresponding to December 31, 2011, the Insurance Institution with key 0001, must construct the product name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Name
R
R
7
E
F
I
A
1
S
0
0
0
1
2
0
1
1
1
2
3
1
.ZIP
.PGP
The information contained in product RR7EFIA1 will be integrated by 2 files in PDF format, which will contain the following information:
1)
ICAE: Short Report, electronically signed by the independent external auditor.
2)
CDRT: Opinion Letter on the situation and sufficiency of Technical Reserves, electronically signed by the independent actuary.
The PDF files must be legible, maintaining a minimum resolution of 200 dots per inch (dpi), and they must send one file for each of the mentioned documents.
The indicated files will be identified with a 25-character alphanumeric nomenclature, as follows:
a)
The first eight positions will be reserved for the product identifier RR7EFIA1.
b)
From the ninth to the twelfth positions, the key corresponding to the file identifier must be placed, as appropriate:
ICAE
Short Report of the External Financial Auditor
CDRT
Opinion Letter on the situation and sufficiency of Technical Reserves
c)
In the thirteenth position, the company type key must be placed:
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized health insurance institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
d)
From the fourteenth to the seventeenth position, the key assigned to the company must be placed; this key must be preceded by zeros to occupy four spaces.
e)
From the eighteenth to the twenty-fifth position, the report date must be indicated, specifying the year, month, and day.
Example:
To report the Short Report of the External Financial Auditor, corresponding to the fourth quarter of 2011, the Insurance Institution with key 0001, must construct the file name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name
R
R
7
E
F
I
A
1
I
C
A
E
S
0
0
0
1
2
0
1
1
1
2
3
1
Institutions have the obligation to remit the two files that make up this product.
The PDF files must be legible, maintaining a minimum resolution of 200 dots per inch (dpi), and they must send one file for each type of document mentioned.
PRODUCT RR7EFIA2: Financial Statements Annual Information 2
In product RR7EFIA2, Institutions must remit to the Commission the information corresponding to the Long Report and the Opinion on Complementary Information, the Report on Other Opinions, Reports and Communications, and the Report on the Technical Reserves Opinion.
This product RR7EFIA2 must be presented within ninety business days following the close of each fiscal year, which must be identified according to the following 21-character alphanumeric nomenclature:
a)
In the first eight positions, the specific product identifier must be placed: RR7EFIA2;
b)
In the ninth position, the company type key must be placed:
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized health insurance institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
c)
From the tenth to the thirteenth position, the number assigned to the respective Institution or Society must be placed. This number must be preceded by zeros to occupy the four positions.
d)
From the fourteenth to the twenty-first position, the report date must be indicated, specifying the year, month, and day.
Example:
To report the information of the Annual Financial Statements within ninety business days following the close of each fiscal year, corresponding to December 31, 2011, the Insurance Institution with key 0001, must construct the product name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
Name
R
R
7
E
F
I
A
2
S
0
0
0
1
2
0
1
1
1
2
3
1
.ZIP
.PGP
The information contained in product RR7EFIA2 will be integrated by 14 files in PDF format, which will contain the following information:
1)
INLA: Long Report, electronically signed by the independent external auditor.
2)
OSIC: Opinion on Complementary Information, electronically signed by the independent external auditor.
3)
IOIC: Report on other Opinions, Reports and Communications, electronically signed by the independent external auditor.
4)
ISGC: Report on the functioning of the Corporate Governance System.
5)
IDRT: Report on the opinion of Technical Reserves, electronically signed by the independent actuary.
6)
PUEF: Publication in a National Circulation Newspaper of the Financial Statements.
7)
EFBG: Annual Consolidated Balance Sheet.
8)
EFER: Annual Consolidated Income Statement.
9)
EFEV: Annual Consolidated Statement of Changes in Shareholders' Equity and Equity.
10)
EFEF: Annual Consolidated Statement of Cash Flows.
11)
ASCA: Certified copy of the minutes of the board of directors meeting in which these annual consolidated basic financial statements were approved.
12)
RSCF: Report on Solvency and Financial Condition referred to in Provision 24.1.5.
13)
ICSF: Quantitative Information of the Report on Solvency and Financial Condition.
14)
CCRE: Copy of the documents that certify the credit quality ratings referred to in Provision 24.1.4.
The PDF files must be legible, maintaining a minimum resolution of 200 dots per inch (dpi), and they must send one file for each of the mentioned documents.
The indicated files will be identified with a 25-character alphanumeric nomenclature, as follows:
a)
The first eight positions will be reserved for the product identifier RR7EFIA2.
b)
From the ninth to the twelfth positions, the key corresponding to the file identifier must be placed, as appropriate:
INLA Long Report of the External Financial Auditor
OSIC
Opinion on Complementary Information
IOIC
Report on other Opinions, Reports and Communications
ISGC
Report on the functioning of the corporate governance system
IDRT Report on the Opinion of Technical Reserves
PUEF
Publication in a National Circulation Newspaper of the Financial Statements.
EFBG
Annual Consolidated Balance Sheet
EFER
Annual Consolidated Income Statement
EFEV
Annual Consolidated Statement of Changes in Shareholders' Equity and Equity
EFEF
Annual Consolidated Statement of Cash Flows
ASCA
Certified Copy of the minutes of the board of directors meeting in which the Annual Financial Statements were approved
RSCF
Report on Solvency and Financial Condition
CCRE
Credit Quality Ratings
ICSF Quantitative Information of the Report on Solvency and Financial Condition
The PDF files must be legible, maintaining a minimum resolution of 200 dots per inch (dpi), and they must send one file for each of the mentioned documents.
The indicated files will be identified with a 25-character alphanumeric nomenclature, as follows:
a)
The first eight positions will be reserved for the product identifier RR7EFIA2.
b)
From the ninth to the twelfth positions, the key corresponding to the file identifier must be placed, as appropriate:
INLA Long Report of the External Financial Auditor
OSIC
Opinion on Complementary Information
IOIC
Report on other Opinions, Reports and Communications
ISGC
Report on the functioning of the corporate governance system
IDRT Report on the Opinion of Technical Reserves
PUEF
Publication in the Official Journal of the Federation of the Financial Statements
EFBG
Annual Consolidated Balance Sheet
EFER
Annual Consolidated Income Statement
EFEV
Annual Consolidated Statement of Changes in Shareholders' Equity and Equity
EFEF
Annual Consolidated Statement of Cash Flows
ASCA
Certified Copy of the minutes of the board of directors meeting in which the Annual Financial Statements were approved
RSCF
Report on Solvency and Financial Condition
CCRE
Credit Quality Ratings
ICSF Quantitative Information of the Report on Solvency and Financial Condition
c)
In the thirtieth position, the company type key must be placed:
Key
Definition
S
Non-specialized insurance institutions and mutual societies.
P
Institutions authorized to practice pension insurance derived from social security laws.
H
Specialized health insurance institutions.
G
Insurance institutions authorized to operate financial guarantee insurance.
V
Insurance institutions authorized to operate housing credit insurance.
F
Surety institutions.
d)
From the fourteenth to the seventeenth position, the key assigned to the company must be placed; this key must be preceded by zeros to occupy four spaces.
e)
From the eighteenth to the twenty-fifth position, the report date must be indicated, specifying the year, month, and day.
Example:
To report the Long Report performed by the External Financial Auditor within ninety business days following the close of each fiscal year, corresponding to the fourth quarter of 2011, the Insurance Institution with key 0001, must construct the file name as follows:
Position
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name
R
R
7
E
F
I
A
2
I
N
L
A
S
0
0
0
1
2
0
1
1
1
2
3
1
Institutions have the obligation to remit the 14 files that make up this product.
APPENDIX A1.1.3.1
GROUPING RULES FOR THE PREPARATION OF FINANCIAL STATEMENTS
The grouping rules of the account catalog for the preparation of financial statements are presented:
I.- Grouping rules for Insurance Institutions and Mutual Societies.
NATIONAL COMMISSION OF INSURANCE AND SURETIES
BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ASSET
ACCOUNTS
1
2
3
4
11
0
Investments
111
Securities and Operations with Derivative Products
112
Securities
113
Governmental
Government Securities Investments
1101
114
Private Companies
115
Known Rate
Investments in Private Company Securities, of Debt Securities
1102
116
Variable Income
Investments in Private Company Securities, of Capital Securities
1103
117
Foreign
Investments in Foreign Securities
1106
118
Net Valuation
Increase by Valuation of Securities
1104.04.05.06.07.08.10.1
1.12, 19 to 22, 23 to 39,
41.42, 44 to 48
Decrease by Valuation of Securities
3101.04.05.06.07.08.10.1
1.12, 19 to 22, 23 to 39,
41.42, 44 to 48
119
Interest Receivables
Interest Receivables on Securities
1105
120
Dividends Receivable on Capital Securities
1631
121
(-)
Impairment of Securities
Impairment of Securities
3401
122
Restricted Securities
123
Investments in Securities Lent
1107
124
Restricted Securities
1108
NATIONAL COMMISSION OF INSURANCE AND SURETIES
BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ASSET
ACCOUNTS
1
2
3
4
125
Operations with Derivative Products
Premium Paid for Option Contracts
1910
Contributions and Guarantees for Derivative Operations
1913
Increase by Valuation of Securities
1104.15.16.49.50
(-)
Decrease by Valuation of Securities
3101.15.16.49.50
126
Repo
Repo Receivable
1120
127
Loans
128
On Policies
Policy Loans
1201
129
With Guarantee
Pledged Guarantee Loans
1202
Trust Guarantee Loans
1203
Mortgage Loans
1204
130
Unsecured
Unsecured Loans
1205
131
Financial Reinsurance Contracts
Loans by Financial Reinsurance Contracts Granted
1209
132
Discounts and Rediscounts
1206
133
Overdue Portfolio
1207
134
Interest Receivables
Interest Receivables on Loans and Credits
1208
135
(-)
Estimation for Write-offs
Estimation for Write-offs of Loans
3402
136
Real Estate
137
Real Estate
Real Estate
1301
Real Estate under Construction
1302
Real Estate acquired through Financial Leasing Contracts
1303
138
Net Valuation
Increase by Valuation of Real Estate
1304
Increase by Valuation of Real Estate acquired through Financial Leasing
1305
(-)
Estimation for Real Estate Write-downs
3102
NATIONAL COMMISSION OF INSURANCE AND SURETIES
BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ASSET
ACCOUNTS
1
2
3
4
139
(-)
Depreciation
Accumulated Depreciation of Real Estate
3201
Accumulated Depreciation of Real Estate Acquired in Leasing
3202
Accumulated Depreciation of Increase by Valuation of Real Estate
3203
Accumulated Depreciation of Increase by Valuation of Real Estate Acquired in Leasing
3206
140
Investments for Labor Obligations
Investments of Reserves for Labor Obligations
1401
Additional Rights for Labor Benefits
1402
141
Liquidity
142
Cash and Banks
Cash
1501
Banks, Checking Account
1502
143
Debtors
144
For Premiums
First Year Premiums Receivable
1601
Renewal Premiums Receivable
1602
Single Premiums Receivable
1603
Debtors for Premiums of Accidents and Diseases and Damages
1604
Premium Debtor for Damage Subsidy
1605
Charges from Dependencies and Entities of the Federal Public Administration
1606
145
Agents and Adjusters
Agents, Current Account
1622
Charges for Premiums Collected Not Reported
1623
Adjusters, Current Account
1624
146
Documents Receivable
1625
147
Loans to Personnel
1628
148
Others
Various Debtors
1630
Guarantee Deposits
1632
VAT Paid for Application
1633
Matriz and Branches, Current Account
1621
Debtors for Analogous and Related Services
1635
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ASSETS
ACCOUNTS
1
2
3
4
149
(-)
Estimation for Write-offs
Estimation for Write-offs of Debtors for Premiums
3403
Estimation for Write-offs of Various Debts
3404.1.2.3.4.5.6.7.8
Estimation for Write-offs of Debts for Collected Premiums Not Reported
3405
150
Reinsurers and Reassurers
151
Insurance and Surety Institutions
Insurance Institutions, Current Account
1701
Commissions Receivable from Ceded Reinsurance and Reassurance
1702
Surety Institutions, Current Account
1703
152
Retained Deposits
Premiums Retained for Reinsurance and Reassurance Taken
1704
Claims Retained for Reinsurance Taken
1705
153
Reinsurers' Participation in Pending Claims
1706
154
Reinsurers' Participation in Risks in Course
1707
155
Other Participations
Reinsurers' Participation in Salvages Pending Sale for Reinsurance
Taken
1708
Reinsurers' Participation in Cash-Paid Claims, for Reinsurance Taken
1709
Reassurers' Participation in Paid Claims
1710
Reassurers' Participation in Constituted Liabilities
1711
Reinsurers' Participation for Non-Proportional Reinsurance and Reassurance
Coverage
1715
156
Reinsurance and Reassurance Intermediaries
Reinsurance and Reassurance Intermediaries, Current Account
1712
157
Reassurers' Participation in Sureties in Force.
Reassurers' Participation in Sureties in Force.
1713.06.08.10.12
158
(-)
Estimation for Write-offs
Estimation for Write-offs of Various Debts
3404.9.10.11.12.13.
14 and 15
159
Permanent Investments
160
Subsidiaries
1750
161
Associates
1751
162
Other Permanent Investments
1752
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ASSETS
ACCOUNTS
1
2
3
4
163
Other Assets
164
Furniture and Equipment
Furniture and Equipment
1801
Furniture and Equipment acquired through Lease Contracts
1802
(-)
Accumulated Depreciation of Furniture and Equipment
3204
(-)
Accumulated Depreciation of Furniture and Equipment Acquired in Lease
3205
165
Adjudicated Assets
Adjudicated Assets
1803
166
Various
Inventory of Salvages to be Realized
1804
Prepayments
1901
Taxes Paid in Advance
1902
Deferred Income Taxes to be Applied
1914
Deferred Employee Participation in Profits (In favor)
1917
167
Amortizable Expenses
Establishment and Reorganization Expenses
1903
Adaptation and Improvement Expenses
1904
Other Concepts to be Amortized
1905
Expenses for Issuance and Placement of Subordinated Bonds Convertible
Obligatorily to Capital, to be Amortized
1906
Expenses for Issuance and Placement of Subordinated Bonds Not Susceptible of
Becoming Shares
1915
Expenses for Issuance and Placement of Other Credit Instruments
1916
168
(-)
Amortization
Accumulated Amortization of Establishment and Reorganization Expenses
3301
Accumulated Amortization of Adaptations and Improvements
3302
Accumulated Amortization of Other Concepts
3303
Accumulated Amortization of Expenses for Issuance of Debt Instruments
3304
169
Intangible Assets
Long-Term Intangible Assets
1909
(-)
Impairment of Long-Term Assets Value
3406
170
Derivative Products
Operations with Derivative Instruments
1911
NOTE 1
NOTE 1.- For presentation purposes in the General Balance Sheet, accounts 1911 and 2412
must be offset and present the net debit balance resulting from them.
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
LIABILITIES
ACCOUNTS
1
2
3
4
210
Technical Reserves
211
For Risks in Course
212
Life
Mathematical Reserve
2101
Reserve for Additional Benefits and Extra Premiums
2102
Reserve for One-Year Term Life Insurance
2103
213
Accidents and Diseases
Reserve for Accident and Disease Risks in Course
2106
214
Damages
Reserve for Damage Risks in Course
2107
215
Sureties in Force
Reserve for Sureties in Force
2105
(-)
Reassurers' Participation in the Reserve for Sureties in Force.
1713.04 and .05
(-)
Disposal of the Reserve for Sureties in Force
1907
216
For Contractual Obligations
217
For Claims and Maturities
Reserve for Obligations Pending Fulfillment for Claims Occurred
2121
Claims and Maturities Payable at Determined Term
2122
Reserve for Obligations Pending Fulfillment for Life Annuities
2123
Matured Endowments Pending Payment
2124
Reserve for Claims Pending Valuation
2135
218
For Claims Occurred and Not Reported
Reserve for Obligations Pending Fulfillment for Claims Occurred and Not Reported
2125
Reserve for Adjustment Expenses Assigned to Claims Occurred and Not Reported
2126
219
For Dividends on Policies
Reserve for Dividends and Bonuses on Policies
2127
Dividends and Bonuses Payable on Policies
2128
220
Funds for Insurance in Administration
Dividends in Administration
2129
Indemnities in Administration
2130
Funds in Administration of Flexible Insurance
2131
Products from Investments of Flexible Insurance Funds in Administration, to be Applied
2132
221
For Premiums in Deposit
Premiums in Deposit
2133
Premiums in Deposit for Subsidy
2134
222
For Provision
223
Provision
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
LIABILITIES
ACCOUNTS
1
2
3
4
Special Provision Reserve for Claims
2142
Additional Reserves for Specialized Insurance
2143
224
Catastrophic Risks
Reserve for Catastrophic Risks
2144
225
Contingency
Contingency Reserve
2145
(-)
Reassurers' Participation in the Contingency Reserve
1714
(-)
Disposal of the Contingency Reserve
1908
226
Special
Reserve for Investment Fluctuation
2148
227
Reserves for Labor Obligations
Reserves for Labor Obligations
2201
Additional Obligations for Labor Benefits
2202
228
Creditors
229
Agents and Adjusters
Agents, Current Account
2302
Commissions to be Accrued
2303
Reserve for Additional Compensation to Agents
2304
Adjusters, Current Account
2305
230
Funds in Administration of Losses
Creditors for Funds in Administration of Losses
2306
Creditors for Expenses Incurred by Administration of Losses
2307
231
Creditors for Surety Liabilities
Creditors for Surety Liabilities for Constituted Liabilities
2308
232
Various
Dividends Payable on Shares
2402
Creditors for Intermediation of Other Services
2403
Creditors for Lease Contracts
2405
Creditors for Interest on Subordinated Bonds with Mandatory Conversion to
Capital
2406
Creditors for Cancelled Policies
2407
Various Creditors
2408
Debts in favor of IMSS
2409
Debts to the Pension Trust
2410
Provisions for Additional Benefits
2411
Matriz and Branches
2301
Debts for Credit Lines
2415
233
Reinsurers and Reassurers
234
Insurance and Surety Institutions
Insurance Institutions, Current Account
2501
Commissions Payable for Reinsurance Taken
2502
Surety Institutions, Current Account
2503
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
235
Retained Deposits
Premiums Retained for Ceded Reinsurance and Reassurance
2504
Reserve for Claims Retained for Ceded Reinsurance
2505
236
Other Participations
Reinsurers' Participation in Salvages Pending Sale for Ceded Reinsurance
2506
Participation to Reassurers for Guarantees Pending Recovery
2507
Participation to Reassurers for Recoveries, Payable
2508
Creditors for Premiums of Non-Proportional Reinsurance and Reassurance
Coverage
2510
237
Reinsurance and Reassurance Intermediaries
Reinsurance and Reassurance Intermediaries, Current Account
2509
238
Operations with Derivative Products
Operations with Derivative Instruments
2412
NOTE 2
239
Obtained Financing
240
Debt Issuance
241
For Subordinated Bonds Not Susceptible of Becoming Shares
Subordinated Bonds Not Susceptible of Becoming Shares, In Circulation
2801
Creditors for Interest on the Issuance of Debt Instruments
2803.1
242
Other Credit Instruments
Other Credit Instruments, In Circulation
2802
Creditors for Interest on the Issuance of Debt Instruments
2803.2
243
Financial Reinsurance Contracts
Creditors for Financial Reinsurance Contracts
2804
Creditors for Interest on Financial Reinsurance Contracts
2805
244
Other Liabilities
245
Provision for Employee Participation in Profit
2601
246
Provision for Payment of Taxes
2602
247
Other Obligations
Deposits as Guarantee for Rents
2603
Provision for Various Obligations
2604
Taxes Withheld on Behalf of Third Parties
2605
V.A.T. Payable
2606
V.A.T. to be Accrued
2607
248
Deferred Credits
Provision for Deferred Employee Participation in Profit
2701
Provision for Deferred Payment of Income Tax
2702
Rights on Policies to be Accrued
2703
Surcharges on Premiums to be Accrued
2704
Products Collected in Advance
2705
NOTE 2 .- For presentation purposes in the General Balance Sheet, accounts 1911 and 2412
must be offset and present the net credit balance resulting from them.
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
CAPITAL
ACCOUNTS
1
2
3
4
310
Paid Capital or Social Fund
311
Capital or Social Fund
Social Capital
4101
Social Fund
4104
312
(-)
Capital or Fund Not Subscribed
Capital Not Subscribed
4102
Fund Not Subscribed
4105
313
(-)
Capital or Fund Not Exhibited
Capital Not Exhibited
4103
Fund Not Exhibited
4106
314
(-)
Own Shares Repurchased
4107
315
Subordinated Bonds with Mandatory Conversion to Capital
Subordinated Bonds with Mandatory Conversion to Capital
4108
316
Reserves
317
Legal
Legal Reserve
4201
318
For Acquisition of Own Shares
Reserve for Acquisition of Own Shares
4202
319
Other
Reserve for Premiums in Sale of Shares
4203
Contributions for Future Capital Increases
4204
Other Reserves
4205
Organization Fund
4206
320
Surplus from Valuation
Surplus from Valuation of Real Estate
4301
Surplus from Valuation of Real Estate Acquired in Lease
4302
Surplus from Valuation of Securities
4303
Deficit from Valuation of
Securities
4304
Result from Monetary Position of Investments Available for Sale
4305
Deferred Income Tax on Investments Available for Sale
4306
321
Permanent Investments
Undistributed Profits from
Permanent Investments
4401
Participation in the Update of Accounting Capital of Permanent Investments
4402
Participation in Accounting Capital Accounts of
Permanent Investments
4403
323
Results from Previous Years
Profits from Previous Years
4501
Remnants from Previous Years
4502
Losses from Previous Years
4601
324
Result of the Year
Profit of the Year
4503
Remnant of the Year
4504
Loss of the Year
4603
Deficit of the Year
4604
325
Result from Holding Non-Monetary Assets
Correction for Reexpression
4701
Result from Holding Non-Monetary Assets
4702
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ORDER
ACCOUNTS
810
Securities in Deposit
Securities in Custody
7101
Securities in Pledge
7102
Seized Goods
7103
Collateral for Financial Guarantee Insurance
7104
820
Funds in Administration
Funds for Labor Obligations in Administration
7201
Funds in Administration
7202
Funds Received in Administration of Losses
7203
Trusts
7204
Products in Favor of Settlers in Administration
7205
830
Liabilities for Sureties in Force
Sureties in Force
7301
(-)
Sureties Ceded in Reassurance
7302
840
Recovery Guarantees for Issued Sureties
Recovery Guarantees
7401
(-)
Participation to Reassurers for Recovery Guarantees
7402
850
Received Claims Pending Verification
Received Claims
7501
(-) Participation of Received Claims
7502
860
Contingent Claims
Contingent Claims
7503.03 to 07 and
11 to 14
(-)
Participation of Contingent Claims
7504
870
Paid Claims
Paid Claims
7511
(-)
Participation of Paid Claims
7512
875
Cancelled Claims
Cancelled Claims of the Year
7513
(-) Participation of Cancelled Claims
7514
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013
GROUPINGS
ORDER
ACCOUNTS
880
Recovery of Paid Claims
Recovery of Paid Claims
7521
(-)
Participation in Recovery of Paid Claims
7522
890
Fiscal Loss to be Amortized
Fiscal Loss to be Amortized
8601
900
Reserve to be Constituted for Labor Obligations
Reserve to be Constituted for Labor Obligations
7701
910
Registration Accounts
Of Capital
Updated Contribution Capital
7901
Issued Subordinated Bonds
7902
Surplus from Capitalized Valuation of Real Estate
7903
Of Fiscal Registration
Asset to be Depreciated
8911
Expenses to be Amortized
8913
Fiscal Update Adjustment
7915
Fiscal Result
7916
Net Fiscal Profit to be Distributed
7917
Various
Uncollectible Accounts
7931
(-) Participation of Uncollectible Accounts for Reassurance
7932
Purchase of Currency Hedges
7934
Unspecified Various Concepts
7936
920
Operations with Derivative Products
Acquisition of Option Contracts
7933
Rights and Obligations for Future Operations
7937
Acquisition of Swaps
7938
Acquisition of Forwards
7939
921
Operations with Securities Granted in Loan
Goods to be Received as Guarantee for Loan
7941
922
Guarantees Received for Derivatives
Guarantees Received
7951
923
Guarantees Received for Repo
Guarantees Received for Repo
7961
NATIONAL COMMISSION OF INSURANCE AND SURETIES
STATEMENT OF RESULTS
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013.
ITEM
CONCEPT
INSURANCE
SURETIES
DIRECT
TAKEN
TAKEN
400
Premiums
410
Issued
6101
6102
6111
6103
6104
(5109.2.3)
6105
6106
6107
6108
6109
(5112)
(5112)
420
(-)
Ceded
5101
5102
5111
5103
5104
(6113)
5105
5106
5107
5108
430
Retention
410-420
440
(-)
Net Increase of the Reserve for Risks in Course
5201.1.3.4.6 . 7 a
13, 16
5201.2.5.14.15
5207.2.3.5.9.10.11.13
and for Sureties in Force.
5214
5214
(6201.4.5.6)
450
Accrued Retention Premiums
430-440
460
(-) Net Acquisition Cost
470+480+490-500+510+520
470
Commissions to Agents
5302
5303
5305
5307.1
480
Additional Compensation to Agents
5304
5306
490
Commissions for Reinsurance and Reassurance Taken
5310
5310
500
(-)
Commissions for Ceded Reinsurance
6301
6302
6302
510
Excess of Loss Coverage
5301.1.2.5
5301.3.4.6
5301.3.4.6
520
Other
5307.2 to 25
5308
5309
5311
5311
5312
5312
5313
5313
(6303)
(6304)
(6304)
530
(-) Net Cost of Claim Frequency, Claims and Other
540+550+560
Contractual Obligations
540
Claim Frequency and Other Contractual Obligations
5203
5209.1
5209.2
5210.1
5210.2
5215.1
5215.2
5401
5402.1.2
5403
5404
NATIONAL COMMISSION OF INSURANCE AND SURETIES
STATEMENT OF RESULTS
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013.
ITEM
CONCEPT
INSURANCE
SURETIES
DIRECT
TAKEN
TAKEN
5405
5406
5407
5408
5409
5410
5411
5412
5413
5414
5419
5419
(6401)
(6402)
(6403)
(6404)
(6405)
(6406)
(6407)
(6408)
(6409)
(6410)
(6411)
(6412)
(6413)
(6414)
(6422)
(6424)
550
Recovered Claim Frequency from Non-Proportional Reinsurance
(6415.1.2.5.6)
(6415.3.4.7.8)
(6423.2)
(6423.3.4)
(6423.3.4)
560
Claims
5402.3.4
5416.3.4
5417.2.3
5418.3.4
(6416.3.4)
(6417.2)
(6418.2)
(6419.2.3)
(6421)
570
Technical Profit (Loss)
450-460-530
580
(-)
Net Increase of Other Technical Reserves
590+600+610+620
590
Reserve for Catastrophic Risks
5202
5206.1
5206.2
600
Provision Reserve
5205
610
Contingency Reserve
5208.4.5.6
5208.4.5
5208.03
620
Other Reserves
5213
5213
625
Result from Analogous and Related Operations
6703
6801
(5801)
NATIONAL COMMISSION OF INSURANCE AND SURETIES
STATEMENT OF RESULTS
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013.
ITEM
CONCEPT
INSURANCE
SURETIES
DIRECT
TAKEN
TAKEN
630
Gross Profit (Loss)
570-580+625
640
(-)
Net Operating Expenses
650 + 660 + 670
650
Administrative and Operating Expenses
5503
5504
5505
5506
5507
5511
5514
5701
5704
5710
5711
5713.1.2
5715
(6501)
(6502)
(6503)
(6504)
(6505)
(6506)
(6701)
(6702)
(6704)
(6705)
660
Remuneration and Benefits to Personnel
5501
5502
5707
5708
670
Depreciations and Amortizations
5508
5509
5510
680
Profit (Loss) from Operation
630-640
690
Integral Financing Result
700 + 710 + 720 + 730 - 750 + 760 + 770 - 780 - 790
700
From Investments
6601
6602
6603
6604
6605
6606
6607
6608
6615
6619
6623
NATIONAL COMMISSION OF INSURANCE AND SURETIES
STATEMENT OF RESULTS
INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2013.
ITEM
CONCEPT
INSURANCE
SURETIES
DIRECT
TAKEN
TAKEN
(5601.1.2.3.4.5.6.7.8.12.13)
(5602)
(5605)
(5606)
(5607)
710
From Sale of Investments
6617
6618
(5603)
720
From Valuation of Investments
6616
(5604)
730
From Surcharge on Premiums
6620
(5702)
750
From Issuance of Debt Instruments
(5601.9.10)
(5712.3.4)
760
From Financial Reinsurance
6901
(5730)
770
Other
6609.1 to .4 and .7
6609.5 and .6
6611
6612
6613
6614
6624
(5601.11)
(5608)
(5609)
(5712.1.2.5 )
780
Exchange Result
6621
790
(-)
Result from Monetary Position
(5714)
795
Participation in the Result of Permanent Investments
6622
6625
(5703)
800
Profit (Loss) before Income Taxes
680 + 690+795
810
(-)
Provision for Payment of Income Taxes
5705
5706
(6707)
840
Profit (Loss) before Discontinued Operations
800-810
850
Discontinued Operations
(5910)
6910
860
Profit (Loss) of the Year
840 + 850
II.
Grouping Rules for Surety Institutions.
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012
GROUPINGS
ASSETS
ACCOUNT
1
2
3
4
110
Investments
111
Securities and Operations with Derivative Products
112
Securities
113
Governmental
Investments in Governmental Securities
1101
114
Private Companies
115
Known Rate
Investments in Private Company Securities, of Debt Titles
1102
116
Variable Income
Investments in Private Company Securities, of Capital Titles
1103
117
Foreign
Investments in Foreign Securities
1106
118
Net Valuation
Increase from Valuation of Securities
1104.04.05.06.07.08.10.11.12.
19 to
22,
23 to 39, 41.42, 44 to 48
(-)
Decrease from Valuation of Securities
3101.04.05.06.07.08.10.11.12.
19 to
22, 23 to 39, 41.42, 44 to 48
119
Debtors for Interest
Debtors for Interest on Securities
1105
120
Dividends Receivable on Capital Titles
1631
121
(-)
Impairment of Securities
Impairment of Securities
3401
122
Restricted Securities
123
Investments in Securities Given in Loan
1107
124
Restricted Securities
1108
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
ASSETS
ACCOUNT
1
2
3
4
125
Operations with Derivative Products
Premium Paid for Option Contracts
1910
Contributions and Guarantees for Derivative Operations
1913
Increase from Valuation of Securities
1104.15.16.49.50
(-)
Decrease from Valuation of Securities
3101.15.16.49.50
126
Repo
Debtor for Repo
1120
127
Loans
128
With Guarantee
Loans with Pledge Guarantee
1202
Loans with Trust Guarantee
1203
Mortgage Loans
1204
129
Unsecured
Unsecured Loans
1205
130
Discounts and Rediscounts
1206
131
Overdue Portfolio
1207
132
Debtors for Interest
Debtors for Interest on Loans and Credits
1208
133
(-)
Estimation for Write-offs
Estimation for Write-offs of Loans
3402
134
Real Estate
135
Real Estate
Real Estate
1301
Real Estate under Construction
1302
Real Estate Acquired through Financial Lease Contracts
1303
136
Net Valuation
Increase from Valuation of Real Estate
1304
Increase from Valuation of Real Estate Acquired by Financial Lease
1305
(-)
Estimation for Write-down of Real Estate
3102
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
ASSETS
ACCOUNT
1
2
3
4
137
(-)
Depreciation
Accumulated Depreciation of Real Estate
3201
Accumulated Depreciation of Real Estate Acquired in Lease
3202
Accumulated Depreciation of Increase from Valuation of Real Estate
3203
Accumulated Depreciation of Increase from Valuation of Real Estate
Acquired in Lease
3206
138
Investments for Labor Obligations
Investments of the Reserves for Labor Obligations
1401
Additional Rights for Labor Benefits
1402
139
Availability
140
Cash and Banks
Cash
1501
Banks, Checking Account
1502
141
Debtors
142
For Premiums
Premiums Receivable from Issued Sureties
1607
143
Agents
Agents, Current Account
1622
Debts for Collected Premiums Not Reported
1623
144
Documents Receivable
1625
145
Debtors for Surety Liabilities for Paid Claims
Disposals of Investments from the Reserve for Sureties in Force and
Contingency
1626
Debtors for Surety Liabilities for Paid Claims
1627
(-)
Provisions of Funds Received from Private Parties
2309
146
Loans to Personnel
1628
147
Other
Various Debtors
1630
Deposit as Guarantee
1632
V.A.T. Paid to be Applied
1633
Debtors for Interest on Deposits Received as Guarantee for Sureties
1634
Matriz and Branches, Current Account
1621
NATIONAL COMMISSION OF INSURANCE AND SURETIES
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
ASSETS
ACCOUNT
1
2
3
4
148
(-)
Estimation for Write-offs
Estimation for Write-off of Debtors for Premiums
3403
Estimation for Write-off of Various Debts
3404.1.2.3.4.5.7
Estimation for Write-offs of Unreported Collected Premiums
3405
149
Reinsurers
150
Surety Institutions
Commissions Receivable from Ceded Reinsurance and Reassurance
1702
Surety Institutions, Current Account
1703
151
Premiums Retained from Taken Reinsurance and Reassurance
1704
152
Other Participations
Participation of Reassurers from Paid Claims
1710
Participation of Reassurers in Constituted Liabilities
1711
Participation of Reinsurers from Non-Proportional Reinsurance and Reassurance Coverages
1715
153
Reassurance Intermediaries
Reinsurance and Reassurance Intermediaries, Current Account
1712
154
Participation of Reassurers in the Reserve for Sureties in Force
1713.03.06.07 to 12
155
(-)
Estimation for Write-offs
Estimation for Write-offs of Various Debts
3404.9.10.11.13.14.15
156
Permanent Investments
157
Subsidiaries
1750
158
Associates
1751
159
Other Permanent Investments
1752
160
Other Assets
161
Furniture and Equipment
Furniture and Equipment
1801
Furniture and Equipment Acquired Through Leasing Contracts
1802
(-)
Accumulated Depreciation of Furniture and Equipment
3204
(-)
Accumulated Depreciation of Furniture and Equipment Acquired via Leasing
3205
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
ASSET
ACCOUNT
1
2
3
4
162
Adjudicated Assets
Adjudicated Assets
1803
Adjudicated Assets Derived from Disposal of Investments
1805
163
Various
Prepayments
1901
Taxes Paid in Advance
1902
Deferred Income Taxes upon Application
1914
Deferred Employee Profit Participation (In Favor)
1917
164
Amortizable Expenses
Establishment and Reorganization Expenses
1903
Adaptation and Improvement Expenses
1904
Other Concepts to Amortize
1905
Expenses for Issuance and Placement of Subordinated Bonds Convertible
Obligatorily to Capital to Amortize
1906
Expenses for Issuance and Placement of Subordinated Bonds Not
Susceptible to Becoming Shares
1915
Expenses for Issuance and Placement of Other Credit Instruments
1916
165
(-)
Amortization
Accumulated Amortization of Establishment and Reorganization Expenses
3301
Accumulated Amortization of Adaptations and Improvements
3302
Accumulated Amortization of Other Concepts
3303
Accumulated Amortization of Expenses for Issuance of Debt Instruments
3304
166
Intangible Assets
Long-Term Intangible Assets
1909
(-)
Impairment of Long-Term Assets
3406
167
Derivative Products
Operations with Derivative Instruments
1911
NOTE 1
NOTE 1.- For presentation purposes in the General Balance Sheet, accounts 1911 and 2412 must be offset and present the net debit balance resulting from them.
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
LIABILITY
ACCOUNT
1
2
3
4
210
Technical Reserves
211
Sureties in Force
Reserve for Sureties in Force
2105
(-)
Participation of Reassurers in the Reserve for Sureties in Force
1713.01.02 .04 and .05
(-)
Disposal of the Reserve for Sureties in Force
1907
212
Contingency
Contingency Reserve
2145
(-)
Participation of Reassurers in the Contingency Reserve
1714
(-)
Disposal of the Contingency Reserve
1908
213
Reserves for Labor Obligations
Reserves for Labor Obligations
2201
Additional Obligations for Labor Benefits
2202
214
Creditors
215
Agents
Agents, Current Account
2302
Commissions to Accrue
2303
216
Creditors for Surety Liabilities
Creditors for Surety Liabilities from Constituted Liabilities
2308
217
Various
Inspection and Surveillance Rights
2401
Dividends Payable on Shares
2402
Creditors for Interest on Deposits Received as Surety
2404
Creditors for Leasing Contracts
2405
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
LIABILITY
ACCOUNT
1
2
3
4
Creditors for Interest on Subordinated Bonds with Mandatory Conversion to
Capital
2406
Creditors for Cancelled Policies
2407
Various Creditors
2408
Parent Company and Branches, Current Account
2301
Dividends and Bonuses Payable on Policies
2128.03
Debts from Credit Lines
2415
218
Reassurers
219
Surety Institutions
Surety Institutions, Current Account
2503
220
Retained Deposits
Premiums Retained from Ceded Reinsurance and Reassurance
2504
221
Other Participations
Participation to Reassurers of Guarantees Pending Recovery
2507
Participation to Reassurers of Recoveries Payable
2508
Creditors for Premiums of Non-Proportional Reinsurance and Reassurance Coverages
2510
222
Reassurance Intermediaries
Reinsurance and Reassurance Intermediaries, Current Account
2509
223
Operations with Derivative Products
Operations with Derivative Instruments
2412
NOTE 2
224
Obtained Financing
225
Debt Issuance
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
LIABILITY
ACCOUNT
1
2
3
4
226
For Subordinated Bonds Not Susceptible to Becoming Shares
Subordinated Bonds Not Susceptible to Becoming Shares, in Circulation
2801
Creditors for Interest on the Issuance of Debt Instruments
2803.1
227
Other Credit Instruments
Other Credit Instruments, in Circulation
2802
Creditors for Interest on the Issuance of Debt Instruments
2803.2
228
Financial Reinsurance Contracts
Creditors for Financial Reinsurance Contracts
2804
Creditors for Interest on Financial Reinsurance Contracts
2805
229
Other Liabilities
230
Provision for Employee Profit Participation
2601
231
Provisions for Tax Payments
2602
232
Other Obligations
Guarantee Deposits for Rents
2603
Provision for Various Obligations
2604
Taxes Withheld on Behalf of Third Parties
2605
VAT Payable
2606
VAT to Accrue
2607
233
Deferred Credits
Provision for Deferred Employee Profit Participation
2701
Provision for Deferred Income Tax Payments
2702
Products Collected in Advance
2705
NOTE 2.- For presentation purposes in the General Balance Sheet, accounts 1911 and 2412 must be offset and present the net credit balance resulting from them.
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
CAPITAL
ACCOUNT
1
2
3
4
310
Paid-in Capital
311
Social Capital
4101
312
(-)
Unsubscribed Capital
4102
313
(-)
Uncalled Capital
4103
314
(-)
Repurchased Own Shares
4107
315
Subordinated Bonds with Mandatory Conversion to Capital
4108
316
Reserves
317
Legal
Legal Reserve
4201
318
For Acquisition of Own Shares
Reserve for Acquisition of Own Shares
4202
319
Other
Reserve for Premiums in Share Sales
4203
Contributions for Future Capital Increases
4204
Other Reserves
4205
320
Valuation Surplus
Valuation Surplus from Real Estate
4301
Valuation Surplus from Real Estate Acquired via Leasing
4302
Valuation Surplus from Securities
4303
(-)
Valuation Deficit from
Securities
4304
Result from Monetary Position of Investments Available for Sale
4305
Deferred Income Tax from Investments Available for Sale
4306
321
Permanent Investments
Undistributed Profits from Permanent Investments
4401
Participation in the Update of Shareholders' Equity of Permanent Investments
4402
Participation in Shareholders' Equity Accounts of Permanent Investments
4403
323
Results from Previous Years
Profits from Previous Years
4501
(-)
Losses from Previous Years
4601
324
Current Year Result
Current Year Profit
4503
(-)
Current Year Loss
4603
325
Result from Holding Non-Monetary Assets
Reexpression Correction
4701
Result from Holding Non-Monetary Assets
4702
COMISION NACIONAL DE SEGUROS Y FIANZAS
GENERAL BALANCE SHEET
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
GROUPINGS
ORDER
ACCOUNTS
810
Securities in Deposit
Securities in Custody
7101
Securities in Pledge
7102
Seized Goods
7103
820
Funds in Administration
Trusts
7204
Products in Favor of Trustors in Administration
7205
830
Liabilities for Sureties in Force
Sureties in Force
7301
(-)
Ceded Sureties in Reassurance
7302
840
Recovery Guarantees for Issued Sureties
Recovery Guarantees
7401
(-)
Participation to Reassurers of Recovery Guarantees
7402
850
Received Claims Pending Verification
Received Claims
7501
(-)
Participation of Received Claims
7502
860
Contingent Claims
Contingent Claims
7503
(-)
Participation of Contingent Claims
7504
870
Paid Claims
Paid Claims
7511
(-)
Participation of Paid Claims
7512
875
Cancelled Claims
Cancelled Claims of the Current Year
7513
(-)
Participation of Cancelled Claims
7514
880
Recovery of Paid Claims
Recovery of Paid Claims
7521
(-)
Participation of Recoveries of Paid Claims
7522
890
Tax Loss to Amortize
Tax Loss to Amortize
8601
900
Reserve to Constitute for Labor Obligations
Reserve to Constitute for Labor Obligations
7701
910
Recording Accounts
Of Capital
Updated Contribution Capital
7901
Issued Subordinated Bonds
7902
Capitalized Valuation Surplus from Real Estate
7903
Of Fiscal Recording
Asset to Depreciate
8911
Expenses to Amortize
8913
Fiscal Update Adjustment
7915
Fiscal Result
7916
Net Fiscal Profit to Distribute
7917
Various
Uncollectible Accounts
7931
(-)
Participation of Uncollectible Accounts via Reassurance
7932
Purchase of Currency Hedging
7934
Depositories of Surety Policies to Issue
7935
Various Unspecified Concepts
7936
920
Operations with Derivative Products
Acquisition of Option Contracts
7933
Rights and Obligations from Forward Operations
7937
Acquisition of Swaps
7938
Acquisition of Forwards
7939
921
Operations with Securities Granted on Loan
Goods to Receive as Guarantee for Loans
7941
922
Guarantees Received from Derivatives
Guarantees Received
7951
923
Guarantees Received from Repo
Guarantees Received from Repo
7961
COMISION NACIONAL DE SEGUROS Y FIANZAS
INCOME STATEMENT
SURETY INSTITUTIONS
APPLICABLE FROM THE FOURTH QUARTER OF 2012.
ITEM
CONCEPT
SURETIES
DIRECT
TAKEN
400
Premiums
410
Issued
6110
6111
(5109.1)
(5109.2.3)
420
(-)
Ceded
5110
5111
(6112)
(6113)
430
Retained
410-420
440
(-) Net Increase in the Reserve for Risks in Course
5207.1.4.6.7.8.12
5207.2.3.5.9.10.11.13
and Sureties in Force.
(6201.1.2.3)
(6201.4.5.6)
450
Earned Retained Premiums
430-440
460
(-) Net Acquisition Cost
470+480+490-500+510
470
Commissions to Agents
5302
5303.6
5305.6
5307.1
480
Commissions from Taken Reassurance
5310
490
(-)
Commissions from Ceded Reassurance
6301
6302
500
Excess Loss Coverage
5301.1.2.5
5301.3.4.6
510
Others
5307.2 to 25
5309
5311
5312
(6304)
(6303)
520
(-) Net Claims Cost
530-540
530
Claims
5415
5402.3.4
5416.1.2
5416.3.4
5417.1
5417.2.3
5420
5418.1.2
5418.3.4
(6416.1.2)
(6416.3.4)
(6417.1.3)
(6417.2)
(6418.1)
(6418.2)
(6419.1)
(6419.2.3)
(6420)
(6421)
540
Recovered Claims from Non-Proportional Reinsurance and Reassurance
6423.1.2
6423.3.4
550
Technical Profit (Loss)
450-460-520
560
(-) Net Increase in Other Technical Reserves
570
570
Increase to Contingency Reserve
5208.1.2
5208.3
585
Result from Analogous and Related Operations
6703.5.6
6801
(5801)
590
Gross Profit (Loss)
550 - 560 + 585
600
(-) Net Operating Expenses
610 + 620 + 630
610
Administrative and Operational Expenses
5503
5504
5505
5506
5507
5511
5514
5704
5713.1.2
5715
(6501.2)
(6503)
(6504)
(6505)
(6506)
620
Remuneration and Benefits to Personnel
5501
5502
5707
5708
630
Depreciations and Amortizations
5508
5509
5510
640
Operating Profit (Loss)
590 - 600
650
Integral Financing Result
660 + 670 + 680 - 700 - 710 + 720 - 730 - 740
Of Investments
6601
6602
6604
6605
6606
6607
6608
6615
6619
6623
(5601.1.2.3.4.5.6.7.8.12.13)
(5602)
(5605)
(5606)
(5607)
670
From Sale of Investments
6617
6618
(5603)
680
From Valuation of Investments
6616
(5604)
700
From Issuance of Debt Instruments
(5601.9.10)
(5712.3.4)
710
From Financial Reinsurance
(5730)
720
Others
6609.2 to .7
6610
6611
6613
6614
6624
(5601.11)
(5712.1.2.5)
730
Exchange Result
6621
740
(-) Result from Monetary Position
(5714)
745
Participation in the Result of Permanent Investments
6622
6625
(5703)
750
Profit (Loss) before Income Taxes
640 + 650 + 745
760
(-) Provision for Payment of Income Taxes
5705
5706
(6707)
790
Profit (Loss) before Discontinued Operations
750-760
800
Discontinued Operations
(5910)
6910
810
Current Year Profit (Loss)
790+800
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