Neplatné xxxxx - Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx č. 66/2005, FZ 12-3/2005
30
Xxxxxxx XX
x jiným xxxxxxxx x xxxxxxxx xxxxxxxxxx a xxxxxxxxxx, xxxxxxx xxxxx x xxxxx xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx §26 xxxxxxxx 3 xxxx. x) xxxxxx x. 363/1999 Xx., x xxxxxxxxxxxxxx, na xxxxxxx xxxxxxxx č. 502/2002 Sb., kterou xx xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 563/1991 Sb., x xxxxxxxxxx, xx xxxxx xxxxxxxxxx předpisů, xxx účetní xxxxxxxx, xxxxx xxxx pojišťovnami
Referent: Xxx. Xxxxx Xxxxx, xxx.: 257 042 695
e-mail: Xxxxx.Xxxxx@xxxx.xx
X. x.: 328/57 432/2003 ze xxx 2.7.2003
Ministerstvo financí xxxxxxxxx xxxxx x xxxxx xxxxxx xxxxxxxxxxxx xxx zákona č. 363/1999 Sb., x pojišťovnictví. Xxxxxxx xxxxxxxxxxx jednotlivých xxxxxx xxxx xxxxxxx x “Termínovém kalendáři xxxxx MF xxxxxxxxxxxx xxxxxx, xxxxxx xxxxxxx a xxxxx xxxxxxxxxx x xxxx 2003” xx Xxxxxxxxx xxxxxxxxxx číslo 11 - 12/2002 xx xxx 17.12.2002.
Xx xxxxxxx xxxxxxxx č. 502/2002 Sb. ze xxx 6. xxxxxxxxx 2002, xxxxxx se xx 1.1.2003 xxxxxxxxx xxxxxxx xxxxxxxxxx xxxxxx č. 563/1991 Sb., x xxxxxxxxxx, xx xxxxx xxxxxxxxxx xxxxxxxx pro účetní xxxxxxxx, xxxxx xxxx xxxxxxxxxxxx, xxxxxxxxx Xxxxxxxxxxxx xxxxxxx xxxxx a xxxxx xxxxxxxxx xxx Rozvahu x Výkaz zisku a ztráty pojišťoven xxx xxxxx dozoru. Xxxxx se xxxxxxxxx xxxxxxxxx formuláře X x X X+X.
Xxx, xxx bylo již xxxxx uvedeno, xxxxx x nadále xxxxxx X, X X+X xxx xxxxx dozoru, xxxxxx ostatních určených xxxxxx, xx MF xxxxxxxxxxx xxxx ve xxxx xxxxxxx - xxxxxxx x elektronické.
Písemná xxxxx xxxxxxxxx xxxxxxx x xxxxxxxxx xxxxxx xxxxxxxxxxx xx xxxxxx xxxx xxxxxxxx xxxxxx xx xxxxxx:
Xxxxxxxxxxxx financí
Úřad xxxxxxxx xxxxxx v xxxxxxxxxxxxxx x xxxxxxxxx xxxxxxxxxxxx
Xxxxxxxx 15
118 10 Xxxxx 1.
Xxxxxxxxxxxx xxxxx xxxx xxxxxxxx x-xxxxxx xx xxxxxx: Nada.Lundakova@mfcr.cz xxxx xxxxxxxx XX xx disketě xx xxxxxxx XXXXX xxxx.
Xxxxxxx xxxxxx 32:
Ing. Xxxxxx Xxxxxxxxxxx, XXx., v. x.
Neplatné xxxxx - Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx č. 66/2005, FZ 12-3/2005
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Xxxxxxxx znění - Xxxxxxx výkazy xxxxxxxxx Xxxxxxxx č. 66/2005, XX 12-3/2005
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Osoba xxxxxxxxx xx xxxxxx xxxxxxx (xxxxx x podpis):
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Poznámky:
položka:
Aktiva
E xx xxxxxxx uvést xxxxxxxx xxxx xxxxxxxxxx xxxxxxx I., XX., XXX.:
x) xxxxxxxxxx za xxxxxxxxxx xxxxxxx
x) xxxxxxxxxx xx xxxxxxx, ve xxxxxxx xx účetní xxxxxxxx podstatný xxxx
X XXX. xxxxx xxxxxx xxxxxxxxxx xxxxxxx, nebo xxxxxx-xx tuto xxxxxxx, xxxxx xxxxxx xxxxxx xxxxxxx
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X XXX. xxxx xxxxxx x kladným xxxxxxxxx, ztrátu se xxxxxxxx
X xx xxxxxxx:
“xxxxx xxxx” uvést xxxxxx xxxx technických xxxxxx xxxx xxxxxx snížením x podíl xxxxxxxxxxxxx
“xxxxxx” xxxxx xxxxx zajišťovatelů xx jednotlivých xxxxxxxxx
“xxxxx xxxx” xxxxx čistou xxxx technických rezerv xx xxxxxxx x xxxxx zajišťovatelů
C 7. xx xxxxxxx xxxxx xxxx xxxxxxx a x xxxx výši
G xx xxxxxxx uvést xxxxxxxx jako xxxxxxxxxx xxxxxxx I.-VI.:
a) xxxxxxx xxxx xxxxxxxxx xxxxxx
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Xxxxxxxx xxxxx - Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx č. 66/2005, XX 12-3/2005
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Xxxxxxxxxx xxxxxxxx, očištěné od xxxxxxxxx:
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xxxxx xxxxx xxxxx výše rezervy xx xxxxxxxxxxxx pojistné (+/-)
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Xxxxxxxxx xxxxxx x finančního xxxxxxxx (investic) x Xxxxxxxxxxxxx účtu (xxxxxxx XXX.6.)
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xxxxx zajišťovatelů
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změna stavu xxxxxxx na xxxxxxxx xxxxxx (+/-):
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Xxxxx stavu ostatních xxxxxxxxxxx xxxxxx, xxxxxxxx xx xxxxxxxxx (+/-)
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Xxxxxx x xxxxx, očištěné xx xxxxxxxxx
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Xxxxx výše xxxxxxxxxx nákladů:
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x
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x
|
x
|
|||
a)
|
pořizovací náklady xx xxxxxxxx xxxxxxx
|
&xxxx;
18
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx xxxxx časově xxxxxxxxxxx xxxxxxxxxxxx xxxxxxx (+/-)
|
&xxxx;
19
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xxxxx
|
&xxxx;
20
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xx zajišťovatelů x podíly xx xxxxxxx
|
&xxxx;
21
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
&xxxx;
8.
|
Xxxxxxx technické náklady, xxxxxxxx xx xxxxxxxxx
|
&xxxx;
22
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
&xxxx;
9.
|
Xxxxx xxxxx xxxxxxxxxxx rezervy (+/-)
|
&xxxx;
23
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
&xxxx;
10.
|
Xxxxxxxxxx, xxxxxxxx (xxxxxxxx) Xxxxxxxxxxx xxxx k xxxxxxxxxxx xxxxxxxxx (položka XXX.1.)
|
&xxxx;
24
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
Neplatné znění - Xxxxxxx xxxxxx xxxxxxxxx Xxxxxxxx č. 66/2005, FZ 12-3/2005
&xxxx;
XXXXX XXXXX X XXXXXX
XXXXXXXXXX
x .........................
(pro xxxxx xxxxxx)
|
||||||||
&xxxx;
Xxxxxxxxxx
|
||||||||
&xxxx;
XX:
|
&xxxx;
x tis. Xx (xxx xxx. xxxx)
|
|||||||
&xxxx; | &xxxx;
Xxxxx xxxxx
|
&xxxx;
Xxxxxxxx
|
&xxxx;
Xxxxxxxxxx
|
&xxxx;
Xxxxxxxx
|
||||
&xxxx; | &xxxx;
x
|
&xxxx;
1
|
&xxxx;
2
|
&xxxx;
3
|
||||
&xxxx;
XX. TECHNICKÝ XXXX X XXXXXXXXX XXXXXXXXX
|
||||||||
1.
|
Xxxxxxxxxx xxxxxxxx, očištěné od xxxxxxxxx:
|
&xxxx;
25
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
x)
|
xxxxxxxxxx hrubé pojistné
|
26
|
x
|
|
x
|
|||
b)
|
pojistné xxxxxxxxxx xxxxxxxxxxxxxx
|
&xxxx;
27
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx xxxxx xxxxxxx na xxxxxxxxxxxx xxxxxxxx, xxxxx xxxxxxxxxxxxx (+/-)
|
&xxxx;
28
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
2.
|
Xxxxxx x xxxxxxxxxx xxxxxxxx (investic):
|
29
|
x
|
x
|
x
|
|||
a)
|
výnosy x xxxxxx xx xxxxxxxxx xxxxxxxx těch, xxxxx xxxxxxxxx x xxxxxxxxxx xxxx
|
&xxxx;
30
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
xxxxxxxxxx xxxx, x xxx:
|
&xxxx;
31
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
||||
xx)
|
xxxxxx x xxxxxxx x staveb xxxxxxxxxxx
|
&xxxx;
32
|
&xxxx;
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxxx x xxxxxxxxx xxxxxxxx
|
&xxxx;
33
|
&xxxx;
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx xxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx)
|
&xxxx;
34
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxx x realizace xxxxxxxxxx xxxxxxxx (xxxxxxxx)
|
&xxxx;
35
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
3.
|
Xxxxxxxxx xxxxxxx finančního umístění (xxxxxxxx)
|
&xxxx;
36
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
4.
|
Xxxxxxx xxxxxxxxx výnosy, xxxxxxxx od zajištění
|
37
|
x
|
x
|
|
|||
5.
|
Náklady xx xxxxxxxx xxxxxx, xxxxxxxx xx zajištění:
|
38
|
x
|
x
|
x
|
|||
a)
|
náklady xx pojistná xxxxxx:
|
&xxxx;
39
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxx xxxx
|
&xxxx;
40
|
&xxxx;
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxx xxxxxxxxxxxxx
|
&xxxx;
41
|
&xxxx;
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx stavu xxxxxxx na xxxxxxxx xxxxxx (+/-):
|
&xxxx;
42
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxx xxxx
|
&xxxx;
43
|
&xxxx;
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxx xxxxxxxxxxxxx
|
&xxxx;
44
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
|||
6.
|
Xxxxx xxxxx ostatních xxxxxxxxxxx xxxxxx, xxxxxxxx xx xxxxxxxxx (+/-)
|
45
|
x
|
x
|
x
|
|||
a)
|
změna xxxxx xxxxxxx pojistného xxxxxxxxx pojištění:
|
46
|
x
|
x
|
x
|
|||
aa)
|
změna xxxxx xxxxx výše
|
47
|
|
x
|
x
|
|||
ab)
|
podíl xxxxxxxxxxxxx
|
&xxxx;
48
|
&xxxx;
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx, xxxxxxxx xx xxxxxxxxx
|
&xxxx;
49
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
7.
|
Xxxxxx x xxxxx, xxxxxxxx xx xxxxxxxxx
|
&xxxx;
50
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
8.
|
Xxxxx xxxx provozních xxxxxxx:
|
&xxxx;
51
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
x)
|
xxxxxxxxxx xxxxxxx xx xxxxxxxx xxxxxxx
|
&xxxx;
52
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx xxxxx xxxxxx xxxxxxxxxxx pořizovacích nákladů (+/-)
|
&xxxx;
53
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxxx režie
|
54
|
x
|
|
x
|
|||
d)
|
provize od xxxxxxxxxxxxx x podíly xx xxxxxxx
|
&xxxx;
55
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
9.
|
Xxxxxxx na xxxxxxxx xxxxxxxx (xxxxxxxxx):
|
&xxxx;
56
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xx xxxxxx xxxxxxxxxx xxxxxxxx (investic), xxxxxx xxxxx
|
&xxxx;
57
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx hodnoty xxxxxxxxxx xxxxxxxx (xxxxxxxx)
|
&xxxx;
58
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx)
|
&xxxx;
59
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
10.
|
Xxxxxx xxxxxxx xxxxxxxxxx umístění (xxxxxxxx)
|
&xxxx;
60
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
11.
|
Xxxxxxx xxxxxxxxx náklady, xxxxxxxx xx xxxxxxxxx
|
&xxxx;
61
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
12.
|
Xxxxxx výnosů x finančního umístění (xxxxxxxx) xx Xxxxxxxxxxx xxxx (xxxxxxx XXX.4.)
|
&xxxx;
62
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
13.
|
Xxxxxxxxxx, xxxxxxxx (xxxxxxxx) Xxxxxxxxxxx xxxx x životního xxxxxxxxx (xxxxxxx XXX.2.)
|
&xxxx;
63
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
Xxxxxxxx xxxxx - Xxxxxxx výkazy xxxxxxxxx Xxxxxxxx č. 66/2005, XX 12-3/2005
&xxxx;
XXXXX XXXXX X XXXXXX
XXXXXXXXXX
x .........................
(xxx xxxxx xxxxxx)
|
||||||||
&xxxx;
Xxxxxxxxxx
|
||||||||
&xxxx;
XX:
|
&xxxx;
x xxx. Xx (xxx xxx. míst)
|
|||||||
Číslo xxxxx
|
&xxxx;
Xxxxxxxx
|
&xxxx;
Xxxxxxxxxx
|
&xxxx;
Xxxxxxxx
|
|||||
&xxxx; | &xxxx;
x
|
&xxxx;
1
|
&xxxx;
2
|
&xxxx;
3
|
||||
&xxxx;
XXX. XXXXXXXXXXX XXXX
|
||||||||
1.
|
Xxxxxxxx Xxxxxxxxxxx účtu k xxxxxxxxxxx xxxxxxxxx (xxxxxxx X.10.)
|
&xxxx;
64
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
2.
|
Xxxxxxxx Xxxxxxxxxxx xxxx x xxxxxxxxx pojištění (xxxxxxx XX.13.)
|
&xxxx;
65
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
3.
|
Xxxxxx z xxxxxxxxxx xxxxxxxx (xxxxxxxx):
|
&xxxx;
66
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
x)
|
xxxxxx x xxxxxx xx xxxxxxxxx xxxxxxxx xxxx, xxxxx xxxxxxxxx x xxxxxxxxxx xxxx
|
&xxxx;
67
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
xxxxxxxxxx osob, x xxx:
|
&xxxx;
68
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
||||
xx)
|
xxxxxx z xxxxxxx a staveb (xxxxxxxxxxx)
|
&xxxx;
69
|
&xxxx;
|
&xxxx;
x
|
&xxxx;
x
|
|||
xx)
|
xxxxxx x xxxxxxxxx xxxxxxxx
|
&xxxx;
70
|
&xxxx;
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxx hodnoty xxxxxxxxxx xxxxxxxx (investic)
|
71
|
x
|
|
x
|
|||
d)
|
výnosy x xxxxxxxxx xxxxxxxxxx umístění (xxxxxxxx)
|
&xxxx;
72
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
XX.12.)
|
&xxxx;
73
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
||||
5.
|
Xxxxxxx na xxxxxxxx xxxxxxxx (xxxxxxxxx):
|
&xxxx;
74
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xx xxxxxx xxxxxxxxxx umístění (xxxxxxxx), xxxxxx úroků
|
75
|
x
|
|
x
|
|||
b)
|
změna xxxxxxx xxxxxxxxxx umístění (xxxxxxxx)
|
&xxxx;
76
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
x
|
|||
x)
|
xxxxxxx xxxxxxx x xxxxxxxxx xxxxxxxxxx xxxxxxxx (xxxxxxxx)
|
&xxxx;
77
|
&xxxx;
x
|
&xxxx;
|
&xxxx;
|
|||
X.12.)
|
&xxxx;
78
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
||||
7.
|
Xxxxxxx xxxxxx
|
&xxxx;
79
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
8.
|
Xxxxxxx xxxxxxx
|
&xxxx;
80
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
9.
|
Xxx x xxxxxx z xxxxx činnosti
|
81
|
x
|
x
|
|
|||
10.
|
Zisk xxxx xxxxxx x xxxxx xxxxxxxx xx xxxxxxx
|
&xxxx;
82
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
11.
|
Xxxxxxxxx xxxxxxx
|
&xxxx;
83
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
12.
|
Xxxxxxxxx xxxxxx
|
&xxxx;
84
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
13.
|
Xxxxxxxxx xxxx xxxx xxxxxx
|
&xxxx;
85
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
14.
|
Xxx x xxxxxx x mimořádné xxxxxxxx
|
&xxxx;
86
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
15.
|
Xxxxxxx daně xxxxxxxxx x xxxxxxxxxxxxxxx položkách
|
87
|
x
|
x
|
|
|||
16.
|
Zisk xxxx xxxxxx xx xxxxxx období (xxxxxxx XXX.3.)
|
&xxxx;
88
|
&xxxx;
x
|
&xxxx;
x
|
&xxxx;
|
|||
&xxxx; | &xxxx; | &xxxx;
|
&xxxx;
|
&xxxx;
|
&xxxx;
|
Xxxxxxxx xxx:
|
&xxxx; |
Xxxxxxx x xxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxxx:
|
&xxxx; |
Xxxxx odpovědná xx xxxxxxxxxx (jméno x xxxxxx):
|
&xxxx;
Xxx.:
|
Xxxxx odpovědná za xxxxxx závěrku (jméno x xxxxxx):
|
&xxxx;
Xxx.:
|
&xxxx; | &xxxx; |
Xxxxxxxx:
xxxxxxx “změny xxxxx...” (x xxxxxxx XXX.1., III.2. x XXX.3. (ř. 24, 44, 69)) xxxxx xxxxxxx kladných i xxxxxxxxx xxxxxx, xxxxxxx xxxxxxx pouze xxxxxx xxxxxxxx
X. Xxxxxxxxx xxxx x xxxxxxxxxxx pojištění
5. Xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx rezerv zahrnuje xxxxx:
xxxxxxxxx rezervy xx xxxxxx a xxxxx
xxxxxxxxx xxxxxxx xxxxxxxxxx neživotních xxxxxxxxx
xxxxxx xxxxxxxxxxx rezerv
II. Xxxxxxxxx xxxx k xxxxxxxxx pojištění
6. b) xxxxx xxxxx xxxxxxxxx xxxxxxxxxxx xxxxxx zahrnuje xxxxx:
xxxxxxxxx xxxxxxx xx xxxxxx a xxxxx
xxxxxxxxx xxxxxxx životních pojištění, xx-xx xxxxxxxxx xxxxxxxxxxxx xxxxxx xxxxxxxxx jiných xxxxxxxxxxx xxxxxx