2005 Yılı Faaliyet Raporu
Transkript
2005 Yılı Faaliyet Raporu
‹Ç‹NDEK‹LER CONTENTS Sunufl 3 Preface Türkiye Sigorta ve Reasürans fiirketleri Birli¤i (TSRfiB) 5 Association of the Insurance and Reinsurance Companies of Turkey (TSRSB) Girifl Sosyo-Ekonomik Geliflmeler Dünya Sigorta Sektörü Avrupa Birli¤i Sigorta Sektörü 13 14 17 18 Introduction Socio-Economic Developments Global Insurance Industry European Union Insurance Industry Türk Sigorta Sektörü 1. Genel Bak›fl 2. Prim Gelirleri 3. Sigorta Branfllar› 3.1. Yang›n Sigortalar› 3.2. Nakliyat Sigortalar› 3.3. Kaza Sigortalar› 3.4. Mühendislik Sigortalar› 3.5. Tar›m Sigortalar› 3.6. Hukuksal Koruma Sigortalar› 3.7. Kredi Sigortalar› 3.8. Sa¤l›k Sigortalar› 3.9. Hayat Sigortalar› 3.10. Sorumluluk Sigortalar› 4. Sektörün Hasar De¤erlendirmesi 5. Türk Reasürans Piyasas› 6. Sigorta ve Reasürans fiirketlerinin Yat›r›mlar› 7. DASK Poliçeleri 19 20 22 24 25 26 27 29 30 32 33 34 36 38 39 42 44 45 The Turkish Insurance Industry 1. General Overview 2. Premium Income 3.Insurance Branches 3.1. Fire Insurance 3.2. Marine Insurance 3.3. Accident Insurance 3.4. Engineering Insurance 3.5. Agriculturel Insurance 3.6. Legal Protection Insurance 3.7. Credit Insurance 3.8. Health Insurance 3.9. Life Insurance 3.10. Liability Insurance 4. Evaluation of the Losses in the Sector 5. The Turkish Reinsurance Market 6. Investments of the Insurance and Reinsurance Companies 7. TCIP Policies Türk Sigorta Sektörünün ‹statistiki Tablolar› 1. Sigorta ve Reasürans fiirketlerinin Konsolide Bilançolar› 47 48 2. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› 3. Hayat Branfl› Konsolide Kar/Zarar Hesab› 4. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) 5. Hayat Branfl› Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) 6. Emeklilik Branfl› Konsolide Kar/Zarar Hesab› 7. Branfllara Göre Teknik Karlar ve Toplam ‹çindeki Paylar› 52 54 56 8. Hayat D›fl› Branfllar›n Hasar/Prim Oranlar› 9. Sigorta ve Reasürans fiirketlerinin Konsolide Mali Kar/Zarar Hesab› 10. Sigorta ve Reasürans fiirketlerinin Özkaynaklar› 11. Sigorta fiirketlerinin Alacaklar› (Hayat Dahil) 12. Sigorta fiirketlerinin Toplam Prim-Genel Gider-Teknik ve Bilanço Kar› ‹liflkisi 13. fiirketlere ve Branfllara Göre Prim Gelirleri 60 61 Statistical Tables of the Turkish Insurance Sector 1. Consolidated Balance Sheet of Insurance and Reinsurance Companies 2. Consolidated Profit/Loss Accounts of Non-Life Branches 3. Consolidated Profit/Loss Accounts of Life Branch 4. Consolidated Profit And Loss Account of Non-Life Branches (Reinsurance Companies) 5. Consolidated Profit and Loss Account of Life Branch (Reinsurance Companies) 6. Consolidated Profit and Loss Account of Pension Branch 7. Technical Profit According to Branches and Percentage Breakdown 8. Loss Ratios of Non-Life Branches 9. Consolidated Financial Profit/Loss Accounts of Insurance and Reinsurance Companies 10. Insurance and Rein. Comp. Adjusted Shareholders’ Funds 11. Receivables of Insurance Companies (Including Life) 12. Relations Between Total Premiums - General Expenditures - Technical Profit - Balance Sheet Profit 13. Premium Income per Company and per Branch Yasal Düzenlemeler ve Avrupa Birli¤i Mevzuat›na Uyum Çal›flmalar› 1. Mevzuata ‹liflkin Çal›flmalar 2. Di¤er Mevzuat Geliflmeleri 3. Hazine Müsteflarl›¤›’na Görüfl Bildirilen Çal›flmalar 4. Di¤er Çal›flmalar 67 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 57 59 60 62 62 63 64 68 71 75 78 Legislation and Harmonization with the Acquis Communautaire 1. Activities on the Legislative Field 2. Other Legislative Developments 3. Works Related to the Regulations of the Treasury 4. Other Activities ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1 ‹Ç‹NDEK‹LER CONTENTS Uluslararas› Kurulufllarla ‹liflkiler ve Avrupa Birli¤i Uyum Süreci Çal›flmalar› 80 Relations with International Institutions and Harmonization with the European Union 1. Avrupa Birli¤i ile ‹liflkiler 2. Uluslararas› Kurulufllarla ‹liflkiler 3. Avrupa Birli¤i Projeleri 4. Avrupa Birli¤i ile ‹lgili Di¤er Faaliyetler 81 83 86 87 1. Relations with the European Union 2. Relations with International Institutions 3. European Union Projects 4. Other Activities Related to the European Union Mali ve Finansal Konulardaki Geliflmeler ve Faaliyetler 88 Developments and Activities on Fiscal and Financial Matters 1. Mali Konulardaki Geliflmeler ve Faaliyetler 2. Finansal Konulardaki Faaliyetler ve Projeler 3. AB Mevzuat›na Uyum Konusundaki E¤itim Faaliyetleri 89 95 100 1. Developments Activities on Fiscal Matters 2. Activities and projects on Financial Matters 3. Training Activities Related to Compliance with the EU Acquis Communautaire Projeler, Konferanslar ve Yay›nlar 102 Projects, Conferences and Publications 1. Projeler 2. Düzenlenen Toplant›, Konferans ve Sempozyumlar 3. Yay›nlar 103 106 112 1. Projects 2. Meetings, Conferences and Symposiums Organised 3. Publications Ek: Sigorta ve Reasürans fiirketlerinin ‹sim ve Adresleri 117 Annex: Names and Addresses of the Insurance and Reinsurance Companies 2 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY SUNUfi PREFACE Küreselleflme hareketlerinin h›zla yafland›¤› günümüzde, rekabet kavram› sigorta piyasalar›nda da gittikçe daha fazla önem kazanmaktad›r. Bu kapsamda, finansal aktörlerin serbestçe hareket edebildi¤i bir ortamda, Türk sigorta piyasas› da serbest, rekabetçi, küresel ve bölgesel geliflmelere uyum sa¤layan güçlü bir yap›ya kavuflmak zorundad›r. The concept of competition has been gradually gaining more importance also in insurance markets today along with the rapid globalization movements. Within this scope Turkish insurance market must also gain a free, competitive, and strong structure which is able to keep abreast of global and regional developments in an environment where financial actors can freely move. Bu çerçevede, Türk sigorta sektörünün, geliflmifl ülkelerin sigorta sektörleri ile rekabet edebilir seviyeye ulaflabilmesinin önündeki engellerin kald›r›lmas›, tam üyelik müzakerelerinin bafllamas›yla birlikte Avrupa Birli¤i mevzuat›na uyumun gerçeklefltirilmesi, ülkemizde kullan›lan sigorta ürünlerinin çeflitlendirilmesi ve sigorta bilincinin artt›r›lmas› konular›nda çal›flmalar yürüten Birli¤imiz; 2005 y›l› bafl›ndan itibaren, haz›rlad›¤› yeni strateji ve aksiyon planlar› do¤rultusunda söz konusu çal›flmalar›na kapsam›n› geniflletmek suretiyle h›z kazand›rm›flt›r. Within this framework the Union having been exerting efforts for the elimination of any obstacles hindering Turkish insurance sector to become able to compete with that of developed countries, providing the harmonization with the legislation of the European Union along with the beginning of the full membership negotiations, variation of insurance products used in our country, and increasing the insurance consciousness has expanded the scope of those efforts and stepped them up as of the beginning of 2005 in line with the new strategies and action plans prepared. 2005 y›l›, gerek Birli¤imiz gerekse sektörümüz aç›s›ndan, büyük projelerin gerçekleflti¤i ve temel istatistikî göstergelerin geliflme kaydetti¤i bir y›l olmufltur. Buna göre, 2005 y›l›nda, Türkiye’de faaliyet gösteren sigorta flirketlerinin prim üretimi, 2004 y›l›na göre %15.19 oran›nda bir art›fl göstermifl ve toplam 7.816.434.741 YTL’ye ulaflm›flt›r. In 2005 both the Union realized large projects and basic statistical indicators improved in terms of the sector. In 2005 premium output of the insurance companies in good standing in Turkey increased by 15.19% when compared with 2004 and reached YTL 7.816.434.741 in total accordingly. Birli¤imiz, 2005 y›l› içerisinde, çeflitli ulusal ve uluslararas› organizasyonlara ev sahipli¤i yapm›flt›r. Bu çerçevede, Dünya Bankas› ile ortak olarak gerçeklefltirdi¤imiz “Do¤al Afet Riskleri ‹çin Sigorta ve Reasürans" konulu uluslararas› konferans ile Avrupa Komisyonu Teknik Yard›m ve Bilgi De¤iflim Ofisi (TAIEX) iflbirli¤iyle düzenlenen, “Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar›" konulu seminer uluslararas› organizasyonlara; "Avrupa Birli¤i'ne Uyum Sürecinde Türk Sigorta Sektörü" konulu "I. Ulusal Sigorta Sempozyumu", “Türkiye’nin Avrupa Birli¤i’ne Tam Üyeli¤ine Do¤ru, Türk Sigorta Sektörünün Öncelikli Sorunlar›” bafll›kl› toplant›lar dizisi ve “Sigorta ‹statistik Çal›fltay›” ise ulusal organizasyonlara örnek teflkil etmektedir. Tüm bu çal›flmalar›n yan›nda Birli¤imiz, AB Türkiye temsilci¤i, AB Brüksel Ofisi, OECD, Dünya Bankas›, CEA ve yabanc› Birlikler gibi uluslararas› kurulufllar ile 2005 y›l› içinde bir dizi toplant› ve ziyaretler gerçeklefltirmifltir. Bu ziyaretlerde, söz konusu kurumlar›n yetkililerine Türk sigorta sektörü ile ilgili güncel bilgiler verilmifltir. 2005 y›l› içinde Birli¤imiz, Avrupa Birli¤i sürecinde h›z kazanan mevzuat uyumu çal›flmalar›na da aktif olarak kat›lm›flt›r. Bu kapsamda Sigortac›l›k Kanunu ve Türk Ticaret Kanunu Taslaklar› ile ilgili olarak oluflturulan görüfller ilgili mercilerle paylafl›lm›flt›r. Ayr›ca sektörümüzün vergisel konularda senelerdir afl›lamayan s›k›nt›lar› ile ilgili konularda Maliye Bakanl›¤› yetkilileri ile konu baz›nda düzenli toplant›lar yap›lmas› sa¤lanm›fl ve Kurumlar Vergisi, Gelir Vergisi ve Gider vergileri çerçevesinde sektörümüzün özledi¤i ve uluslararas› uygulamalara paralel önemli düzenlemeler yap›lmas› mümkün olmufltur. Bunun yan› s›ra, Devlet Planlama Teflkilat› (DPT) ile de iliflkilerimiz güncel tutulmufl ve 9. Kalk›nma Plan› çal›flmalar› içinde Birli¤imiz de yer alm›flt›r. Bu çal›flmalara ek olarak 2005 y›l› içerisinde mesleki sorumluluk sigortalar›, mortgage ba¤lant›l› sigorta ürünleri gibi yeni ürünlerle ilgili olarak yurt d›fl› mevzuatlar›n› da inceleyen çal›flma gruplar› oluflturulmufl ve sektörümüzün önümüzdeki döneme haz›rlanmas›na yönelik çal›flmalar gerçeklefltirilmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The Union acted as a host for various national and international organizations in 2005. Within this framework “Insurance and Reassurance for Natural Disaster Risks” theme international conference organized in cooperation with the World Bank, “Insurance Legislation and Applications of the European Union” theme seminar organized in cooperation with the European Council Technical Aid and Information Exchange Office (TAIEX) can be cited as examples for the international organizations whereas “Turkish Insurance Sector during the European Union Harmonization Process” theme “1st National Insurance Symposium”, “Towards Turkey’s Full Membership to the European Union, Basic Issues in Turkish Insurance Sector” theme meeting series and “Insurance Statistical Workshop” can be cited as examples for the national organizations. Besides these efforts the Union organized a series of meetings and visits in 2005 with international organizations such as the EU Turkey representation office, EU Brussels Office, OECD, the World Bank, CEA and foreign Unions. During such visits the authorities in charge have been given up-to-date information on Turkish insurance sector. In 2005 the Union also participated actively in the legislation harmonization process accelerated during the European Union process. The Union shared opinions regarding the Insurance Law and Turkish Commercial Code Drafts with relevant authorities within this scope. Besides regular meetings were held with the authorities of the Ministry of Finance with regard to the difficulties that cannot be eliminated for years in taxation issues in the sector; and significant arrangements were made parallel to the international applications that the sector has been longing for within the framework of Corporate Tax, Expense Tax and Income Tax. We kept our relationship with the State Planning Organization (DPT) up-to-date as well and the Union also participated in 9th Development Scheme efforts. In addition to these efforts working groups were created also to examine the foreign legislation with regard to new products such as professional liability insurance, insurance products linked with mortgage; and efforts were exerted to make the sector ready for the next period in 2005. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3 SUNUfi PREFACE Birli¤imiz ayr›ca, 2005 y›l›nda, sektörü ilgilendiren güncel konularda bilgi paylafl›m›n›n sa¤lanmas› amac›yla, gerek üye flirketlerimizin çal›flanlar›na gerekse sigortac›l›k ile ilgili di¤er çevrelere yönelik e¤itim seminerleri düzenlemifltir. Uluslararas› Finansal Raporlama Standartlar› konusunda bir denetim firmas›yla anlaflarak, flirketlerimizin muhasebe departman› çal›flanlar› için düzenlenen e¤itim program› ile y›l boyunca, sigortac›l›k e¤itimi veren yüksek okullar ve sigortac›l›k meslek yüksekokullar›nda verilen “E¤itim Seminerleri” söz konusu e¤itim faaliyetlerimize örnek teflkil etmektedir. The Union also organized training seminars for both the employees of the member companies and other relevant milieu relating to the insurance in 2005 in order to provide the share of information on current issues regarding the sector. The training program conducted for the personnel of the accounting department in cooperation with an inspection company for the International Financial Reporting Standards, and the “Training Seminars” held throughout the year in the colleges for insurance education and vocational insurance colleges can be cited as examples for the said training activities of the Union. Di¤er taraftan Birli¤imiz, sektörümüzde önemli bir eksiklik olarak gördü¤ü sigortac›l›k alan›ndaki inceleme-araflt›rmalara da önem vererek, 2005 y›l›nda toplam 15 adet kitap yay›mlam›flt›r. Bu arada, "Birlik’ten" dergimiz de, yeni görünümü ve içeri¤i ile zenginlefltirilerek, yay›mlanmaya bafllam›flt›r. Bunun yan›nda, Birlik çal›flmalar› ile ülkemizdeki ve dünya sigorta sektöründeki geliflmeleri içeren ayl›k Türkçe ve ‹ngilizce e-bültenler ile sigortac›l›k ile ilgili araflt›rmalar›n yer ald›¤› "Sigorta Araflt›rmalar› Dergisi" ad›yla yeni bir dergimiz yay›mlanmaya bafllam›flt›r. On the other hand the Union has attached importance to the examination & research activities in the field of insurance that it considers as a significant deficiency in the sector; and published 15 books in total in 2005. The Union has started to publish the periodical “From the Union” (“Birlik’ten”) having enriched its contents and image. The Union has also started to publish monthly Turkish and English e-bulletins covering the developments in the insurance sector in our country and the world and a new periodical “Periodical of the Researches on Insurance” covering the researches relating to the insurance. Birli¤imiz nezdinde faaliyette bulunan kurulufllardan biri olan Karayolu Trafik Garanti Hesab›, 2005 y›l› içerisinde çal›flmalar›n› h›zla sürdürmüfl, 15.034 dosyaya iliflkin toplam 23 milyon YTL tazminat ödemesi gerçeklefltirmifltir. Ayr›ca, trafik sigortas›nda denetim etkinli¤inin sa¤lanmas›, daha sa¤l›kl› fiyatland›rma yap›lmas› ve haks›z rekabetin önlenmesi konular›nda, sektör için referans bir kurum haline gelen TRAMER’in çal›flmalar›n›n kasko sigortalar›n› da içerecek flekilde yap›land›r›lma çal›flmalar› tamamlanm›flt›r. Böylece Kurumun de 2006 y›l›nda etkinli¤inin di¤er oto sigortalar›nda da art›r›lmas› hedeflenmektedir. TRAMER’in, sigorta flirketleri taraf›ndan transfer edilen poliçe bilgilerine ba¤l› olarak oluflturulan veri taban›na göre, 2005 y›l›nda tanzim edilen trafik sigortas› poliçe say›s› geçen y›la oranla %12,04 oran›nda art›fl göstermifltir. Di¤er taraftan, 14 Haziran 2006 tarihli Tar›m Sigortalar› Kanunu ile birlikte tar›m sigortalar› konusunda lisans sahibi üye flirketlerimizin mütüel olarak kurmalar› istenen, temel olarak, tar›m sigortalar›n›n gelifltirilmesi, yayg›nlaflt›r›lmas› ve izlenmesi ile di¤er teknik hizmetlerin yürütülmesi amac›n› taflayacak olan Tarsim A.fi’nin ilk Genel Kuruluna kadar kurulufl ifllemleri de Birli¤imiz taraf›ndan üstlenilmifl ve tamamlanm›flt›r. Karayolu Trafik Garanti Hesab› (Highway Traffic Guarantee Account), one of the companies in good standing before the Union, maintained its activities rapidly in 2005; and made indemnification payment amounting to YTL 23 million in total regarding 15.034 files. Structuralization activities of TRAMER, which has become a reference establishment for the sector, also including the automobile insurance efforts were completed in order to provide the inspection efficiency in traffic insurance, and more reliable pricing and to eliminate unjust competition. Therefore it is aimed to increase the efficiency of the establishment also in other automobile insurance for 2006. According to TRAMER’s database prepared depending upon the policy information transferred by the insurance companies the number of insurance policy arranged in 2005 increased by 12.04% when compared to the last year. The Union also undertaken and completed the foundation procedures of Tarsim AS required to be founded mutually by the member companies having license for agricultural insurance and fundamentally aiming to develop, expand and monitor agricultural insurance and to conduct other technical services until the first General Assembly along with the Law on Agricultural Insurance dated June 14, 2006. 2005 y›l›nda Birli¤imiz, üyelerimiz aras›nda güncel bilgi paylafl›m›n›n çabuk ve etkin olarak ça¤dafl ortamda gerçeklefltirilebilmesi amac›yla web sitesi ve Birlik portal› haz›rlayarak sektörümüzün ve kamuoyunun hizmetine sunmufltur. In 2005 the Union’s web-site and portal was prepared for the use of the sector and public opinion for the fast and efficient share of upto-date information in a contemporary environment among the members. Türk Sigorta Sektörünün geliflmesi ve daha etkin hizmet verebilmesini teminen, Birlik olarak çal›flmalar›m›z›n artarak devam edece¤ini belirtir, sayg›lar›m› sunar›m. I would like to indicate that the Union’s efforts shall continue in order to provide the development of Turkish Insurance Sector and to enable it to submit service more efficiently. Kind regards TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF INSURANCE AND REINSURANCE COMPANIES OF TURKEY Hulusi TAfiKIRAN Baflkan President 4 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ (TSRfiB) TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY (TSRfiB) ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 5 TAR‹HÇE HISTORY Türkiye'de sigortac›l›k faaliyetleri ve hizmetleri, 1870'lerden itibaren ve daha çok yabanc› sigorta flirketleri taraf›ndan bafllat›lm›flt›r. Daha sonra sigorta flirketleri, aralar›nda “meslek kuruluflu” fleklinde örgütlenme ihtiyac›n› duymufllar ve 12. 07.1900 tarihinde Beyo¤lu TEUTONIA salonunda 44 yabanc› flirket taraf›ndan “‹stanbul’da Faaliyette Bulunan Yang›n Sigorta fiirketleri Sendikas›“ ad›yla ilk meslek kuruluflu oluflturulmufltur. 13.12.1914 tarihinde “Ecnebi Anonim ve Sermayesi Eshama Munkasem fiirketler ile Ecnebi Sigorta fiirketleri Hakk›ndaki Kanun-u Muvakkat” kabul edilmifltir. Bu sendika daha sonra 1916 y›l›nda "Türkiye'de Çal›flan Sigorta fiirketleri Cemiyeti"ne dönüfltürülmüfltür. Bu cemiyetin, o tarihlerde tamam› yabanc› olan 81 üyesi bulunmakta idi. In Turkey the first insurance transactions were started mainly by foreign insurance companies which decided to establish a professional organization among themselves. Later the insurance companies felt the need of being organized among themselves as a “professional organization” and the first respective organization was formed on 12 July 1900 with the name of “ Syndicate of Fire Insurance Companies Operating in Istanbul” by 44 foreign companies at the TEUTONIA Hall in Beyoglu. The Provisional Law Regarding the Foreign Insurance Companies” was approved on 13 December 1914. This Syndicate was turned into “The Society of Insurance Companies Operating in Turkey” in 1916 which had 81 members all of them being foreign companies. 1923 y›l›nda Türkiye Cumhuriyeti'nin kurulmas›ndan sonra, 11 Mart 1924 tarihinde bu cemiyet kald›r›larak, yerine "Sigortac›lar Kulübü" kurulmufltur. Daha sonra bu Kulüp yerini 1925 y›l›nda kurulan “Sigortac›lar Daire-i Merkeziyesi”ne b›rakm›flt›r. Bu ibare ilk kez 21 Aral›k 1926 tarihli Ticaret Bakanl›¤› yaz›s›nda görülmüfltür. 1149 say›l› “Sigorta fiirketlerinin Teftifl Murakabesi Hakk›nda Kanun” 31.07.1927 tarihinde yürürlü¤e girmifltir. 1149 say›l› Kanun’un baz› maddelerinin de¤ifltirilmesine ve baz› maddelerin ilave edilmesine iliflkin 3392 say›l› kanun kabul edilerek 28.05.1938 tarihinde yürürlü¤e girmifltir. Following the establishment of the Turkish Republic in 1923, this Society was abolished and “The Club of Insurers” was set up on 11 March 1924 which later in year 1925 was replaced by “The Central Office of Insurers”. This expression was for the first time used in a document of the Ministry of Commerce dated 21st December 1926. “Law No:1149 regarding the Inspection and Supervision of Inurance Companies” was put into force on 31 July 1927. Later, Law No:3392 amending some articles of Law No:1149 and the inclusion of new articles was approved and put into force on 28 May 1938. 1950 y›l›nda Ankara’da toplanan “Sigorta fiuras›”nda sigorta flirketlerinin denetlenmesi konusunda yeni bir yasa tasla¤› haz›rlanm›fl ve sigortac›l›k meslek kuruluflu konusu gündeme gelmifltir. Yasa tasla¤› “Sigortac›lar Daire-i Merkeziyesi”ne görüfl almak üzere gönderilmifltir. “Sigortac›lar Daire-i Merkeziyesi” üyeleri aras›nda bu taslakla ilgili anlaflmazl›klar ç›km›fl ve Genel, Güven, Halk, Ankara, ve ‹nan Sigorta üyelikten istifa etmifllerdir. Temmuz 1952’de üyelikten ayr›lan bu flirketlere Anadolu Sigorta ve Destek Reasürans flirketlerinin kat›l›m›yla “Türkiye Sigorta fiirketleri Birli¤i” ad›yla tüzel kiflili¤e haiz bir meslek birli¤i kurmufllard›r. 16.07.1952 tarihinde Bakanlar Kurulu taraf›ndan “Türkiye Sigorta fiirketleri Birli¤i” anasözleflmesi tasdik edilmifltir. In 1950, a new draft-law was prepared in respect of the supervision of insurance companies at the meeting of “Insurance Council” which came together in Ankara and the subject of insurance profession organization was put on the agenda. This draft-law was then sent to the “Central Office of Insurers” in order to take their views; however regarding this draft-law there occured disagreement among the members of this Office and the insurance companies; Genel, Güven, Halk, Ankara and Inan Insurance resigned from the membership. In July 1952 Anadolu Sigorta and Destek Reasürans submitted their resignations and they established the “Association of Insurance Companies of Turkey” which had a status of a legal entity. On 16 July 1952, the statue of this associati›on was approved by the Council of Ministers. 6 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TAR‹HÇE HISTORY 1952-1954 y›llar› aras›nda bir tarihte “Sigortac›lar Daire-i Merkeziyesi”nin ad› “Türkiye Sigortac›lar Cemiyeti” olarak de¤ifltirilmifltir. Ocak 1954’de “Türkiye Sigorta fiirketleri Birli¤i” kapanm›fl ve “Türkiye Sigorta ve Reasürans fiirketleri Birli¤i” nizamnamesi yay›nlanm›flt›r. 22.01.1954 tarihinde Türkiye Sigorta fiirketleri Birli¤i ile Türkiye Sigortac›lar Cemiyetinin birleflmesi ile oluflturulan “Türkiye Sigorta ve Reasürans fiirketleri Birli¤i”nin ilk umum toplant›s› yap›lm›flt›r. 21.12.1959 tarihinde “Sigorta fiirketlerinin Murakabesi Hakk›nda 7397 Say›l› Kanun" kabul edilmifl ve 30.12.1959 tarihinde yürürlü¤e girmifltir. Between 1952 and 1954 the name of the “Central Office of Insurers” was changed to “Society of Turkish Insurers”. In January 1954 the “Association of Insurance Companies of Turkey” was closed down and the regulation of “Association of Insurance and Reinsurance Companies of Turkey” was published. On 22 January 1954 the first General Assembly of the “Association of the Insurance and Reinsurance Companies of Turkey” which was formed by the unification of the “Association of the Insurance Companies of Turkey” and the “Society of Turkish Insurers” was carried out. On 21 December 1959 “Law No:7397 Regarding the Supervision of Insurance Companies” was accepted and came into force on the 30th December 1959. 10.06.1976 tarihinde Türkiye Sigorta ve Reasürans fiirketleri Birli¤i Ana Tüzü¤ü yürürlü¤e girmifltir. 11.06.1987 tarihinde 7397 say›l› Kanunun baz› maddelerini de¤ifltiren ve kanuna baz› maddeler ekleyen 3379 say›l› “Sigorta Murakabe Kanunu” yürürlü¤e girmifltir. Bu kanunla, Birlik’e "kamu kurumu niteli¤inde meslek kuruluflu" hüviyeti verilmifltir. Bu kanunla yap›lan bir baflka de¤ifliklikle de, Birlik’in organ seçimlerinin yarg› gözetimi alt›nda, yani hakim nezaretinde yap›lmas› esas› getirilmifltir. 30.01.1989 tarihinde “Türkiye Sigorta ve Reasürans fiirketleri Birli¤inin Çal›flma Usulleri Hakk›nda Yönetmelik ” yürürlü¤e girmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The statue of the Association of Insurance and Reinsurance Companies of Turkey came into practice on 10 June 1976. By the coming into force Law No:3379 regarding the Insurance Supervision on 11 June 1987 amending certain articles of the Law No:7397, status of the Association turned into a public institution. Another amendment was that the elections of the Association’s organs should be made under judiciary supervision. Later on 30 January 1989 the “Regulation Relating to the Working Principles of the Association of the Insurance and Reinsurance Companies of Turkey” came into force. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 7 TSRfiB HAKKINDA ABOUT TSRSB Türkiye'de faaliyette bulunan yerli ve yabanc› tüm sigorta ve reasürans flirketleri ile yabanc› flirketlerin Türkiye’deki flubeleri Hazine Müsteflarl›¤›'ndan ruhsat ald›ktan sonra üç ay içinde Birlik’e üye olmalar› zorunlu olup; 2005 y›l› sonu itibari ile 53’ü sigorta flirketi ve 2'si de reasürans flirketi olmak üzere, toplam 55 üyesi bulunmaktad›r. Üyelerimizin isim ve adres bilgileri Ek-1’de yer almaktad›r. Birlik merkezi ‹stanbul'da olup, gerekli görülen yerlerde temsilcilik açabilme yetkisine sahiptir. All of the insurance and reinsurance companies, local or foreign, operating in Turkey and branch offices of foreign companies in Turkey are obliged to be members of the Association within three months following their being licensed by the Undersecretariat for the Treasury. At the end of 2005 the Association had 55 members, 53 being insurance and 2 reinsurance companies. The names and addresses of our members are attached in Annex 1. The head office of the Association is in Istanbul and it has the power to open representative offices anywhere if it deems it necessary. Kanunda belirtildi¤i üzere Birlik’ in amaçlar› flunlard›r: As it is stated in the Law, the goals of the Association are as follows: - Sigortac›l›k mesle¤inin geliflmesini sa¤lamak, - fiirketler aras›nda dayan›flma sa¤lamak, - Haks›z rekabeti önlemek üzere gerekli kararlar› almak ve uygulamakt›r. - To ensure the development of the insurance profession, - To secure solidarity among insurance companies - To adopt and implement all the necessary measures in order to control unfair competition. V‹ZYON VISION Türkiye Sigorta ve Reasürans fiirketleri Birli¤i’nin vizyonu güvenilir ve tarafs›z bir otorite olarak, sigortac›l›k konusunda araflt›rmalar yapmak, e¤itim ve tan›t›m faaliyetlerinde bulunmak, sektördeki tüm paydafllar›n çal›flmalar›n› koordine etmek ve sigorta alan›nda referans bir kurum haline gelmektir. As a neutral and reliable authority, the vision of the Association of the Insurance and Reinsurance Companies of Turkey is to become the reference institution in the field of insurance through conducting research, activities of publicity and education, organising and coordinating the activities of all stakeholders in the sector. M‹SYON MISSION - Sigortac›l›k mesle¤inin ve sigortac›l›k hizmetlerinin geliflmesi ve yayg›nlaflmas›, - Developing the insurance sector and promoting insurance services - Yurtiçinde ve d›fl›nda sigortac›l›¤a ait geliflmelerin izlenmesi ve sigortac›l›k alan›nda araflt›rmalar yap›lmas› - Monitoring national and international developments and conducting research on insurance - Sigortac›l›¤› ilgilendiren konularda Kamu ‹daresine görüfl bildirilmesi - Providing advice to public authorities - Yurtiçinde ve d›fl›nda sigortac›l›kla ilgili di¤er meslek kurulufllar› ile iliflkiler kurulmas› - Establishing relations with similar national and international institutions - Sigorta flirketleri aras›ndaki iliflkilerde mesleki dayan›flman›n güçlendirilmesi - Empowering solidarity between insurance companies - Sigortac›l›k alan›nda etik kurallar›n saptanmas› - Producing code of ethics and ensuring unity in practices - Üyeler aras›nda haks›z rekabetin ortadan kald›r›lmas› - Eliminating unfair competition among members - Sigortac›l›k mesle¤inin gelifltirilmesi amac›na yönelik kurulufllar kurulmas›, e¤itim faaliyetlerinde bulunulmas› - Establishing institutions for the development of the insurance profession and providing educational activities 8 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY YÖNET‹M KURULU VE D‹⁄ER ORGANLAR THE BOARD AND OTHER BODIES B‹RL‹K BAfiKANI PRESIDENT OF THE ASSOCIATION Hulusi TAfiKIRAN YÖNET‹M KURULU Baflkan Baflkan Yard›mc›s› THE BOARD President Hulusi TAfiKIRAN Mahir BAYYURTO⁄LU (01.02.2006 tarihine kadar) (until 01.02.2006) Vice President Murat BALCI (01.02.2006 tarihinden itibaren) (From 01.02.2006) Baflkan Yard›mc›s› Muhasip Üye Üye Üye Üye Üye Üye Üye DENET‹M KURULU Üye Üye Üye D‹S‹PL‹N KURULU Üye Üye Üye Vice President Member Member Member Member Member Member M. Kemal OLGAÇ Recep KOÇAK Mustafa SU Ertan FIRAT Hasan GÜLLER Rag›p YERG‹N Serdar ÇITAK Muhittin YURT Member (01.02.2006 tarihinden itibaren) (From 01.02.2006) Murat GÜVENEL Mustafa AKAN Tevfik CANSIZ Ali YÜCEKÖK Cengiz D‹REN Gökhan ERÜN BOARD OF AUDITORS Member Member Member BOARD OFDISCIPLINE Member Member (20.10.2005 tarihine kadar) (Until 20.10.2005) Member Ramazan ÜLGER (25.04.2006 tarihinden itibaren) (From 25.04.2006) GENEL SEKRETERL‹K Genel Sekreter Yönetim Kurulu Müflaviri Genel Sekreter Yard›mc›s› Genel Sekreter Yard›mc›s› Erhan TUNÇAY Zihni METEZADE Doç. Dr Suna OKSAY Okan UTKUER‹ GENEL SECRETARIAT General Secretary Board Consultant Deputy Secretary General Deputy Secretary General (15.03.2006 tarihine kadar) (Until 15.03.2006) Erdinç YURTSEVEN (01.05.2006 tarihinden itibaren) (From 01.05.2006) TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 9 TSRSB-ORGAN‹ZASYON fiEMASI Baflkan Yönetim Kurulu Yönetim Kurulu Müflaviri Genel Sekreter Asistan Genel Sekreter Yrd. Genel Sekreter Yrd. Bilgi ‹fllem Müdürü • Teknik Branfllar ve Hasar • ‹statistik ve Aktüerya • IT Destek ve On-line Hizmet Sunumu • • • • AB ve Uluslararas› ‹liflkiler Hukuk ve Mevzuat Mali ve Finansal Düzenlemeler E¤itim, Yay›n ve Projeler Mali ve ‹dari ‹fller Müdürü • Finansal ‹fller • Parsonel Hizmetleri • ‹nsan Kaynaklar› Yönetimi TEMEL SORUMLULUKLAR: TEMEL SORUMLULUKLAR: • Teknik branfllar ve hasar • Yurt içi ve Avrupa Birli¤i konular›na iliflkin görüfl mevzuat›n›n izlenmesi ve TEMEL SORUMLULUKLAR: TEMEL SORUMLULUKLAR: oluflturulmas› ve uyarlanmas› • Birlik gereksinimleri • Muhasebe ifllemleri ve araflt›rmalar yap›lmas› • Mahkeme yaz›lar›, flirket sorgular›, sigortal› flikâyetleri ve genel sorular›n yan›tlanmas› • Sektörel istatistiklerin üretimi amac›yla üye flirketlerden veri toplanmas›, raporlar›n haz›rlanmas› ve sunulmas› • Sektör bilgi ihtiyaçlar›n›n öngörülmesi ve online hizmetlerin projelendirilmesi • Yurt d›fl› sektör örnek ve uygulamalar›n›n izlenmesi • Komite çal›flmalar›n›n desteklenmesi ve yönlendirilmesi • Acenteler sicili, araç de¤er • Uluslararas› iliflkiler (üyelikler, abonelikler, yurtd›fl› tan›t›m ve medya iliflkileri) • Mali ve finansal mevzuat›n izlenmesi, sektör sorunlar› ve do¤rultusunda yaz›l›m gelifltirilmesi • Sunucular, çevre birimleri ve di¤er tüm donan›mlar›n kurulum ve iflletimi ihtiyaçlar› do¤rultusunda • Database yönetimi çal›flmalar yap›lmas› • Web sitesi / portal teknik • E¤itim, dergi, bülten vb. yay›n, seminer ve organizasyonlar›n gerçeklefltirilmesi yönetimi • Bilgi ifllem ve ba¤lant›l› kullan›c› destek hizmetleri raporlama • Bütçe haz›rlanmas› ve takibi, nakit ak›fl yönetimi ve finansman • ‹dari ifllerle ilgili faaliyetler • Ekipmanlar›n bak›m›, onar›m› ve sat›n almalar • Arfliv ve muhaberat • Personel iflleri, e¤itim • Sektör bilgi ihtiyaçlar›n›n öngörülmesi ve projelendirilmesi • Komite çal›flmalar›n›n desteklenmesi ve yönlendirilmesi • Kütüphanedeki süreli ve süresiz yay›nlar›n güncelli¤inin sa¤lanmas› ve bilgilerin listesi, pert araç listesi, oto kütüphane program›na h›rs›zl›k bilgi merkezi vb. on- aktar›lmas› line hizmetlerin yönetilmesi 10 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TSRSB - ORGANIZATION CHART President Board Advisor to the Board Secretary General Assistant Deputy Secratary General • Technical branches and Deputy Secratary General claims • EU and Internetional Relatiions • Law and Legislation • Fiscal and Financial services Regulations • Education, Publications and Projects • Statistics and actuary • IT support and on-line MAIN RESPONSIBILITIES • Bringing a vision on technical branches and claim matters and conducting research on relevant subjects • Responding queries from courts and insurance companies, complaints from the MAIN RESPONSIBILITIES • Monitoring and harmonizing national and EU insurance legislation • Relations with International accordance with the needs and • Collecting data from insurance problems of the sector companies to prepare sector • Conducting activities of statistics, preparing reports education, organization of resulting from these data and seminars, publication of journals, presenting these reports bulletins, etc • Monitoring sectoral implementations abroad • Supporting and directing the software • Servers, installation and management of all hardware • Web site / portal technical questions projects on on-line services MAIN RESPONSIBILITIES • Development of necessary • Database management legislation, conducting research in needs of the sector and creating Management corporate cooperations • Monitoring fiscal and financial Finance and Adm. Maneger • Financial Affairs • Personal Services • Human Resources organizations, establishing insured and other general • Envisaging the information IT Manager management • IT and related user support services MAIN RESPONSIBILITIES • Accounting and reporting • Budget, cash flow, management and finance • Administrative tasks • Maintenance, repair and purchase of equipment • Archives and communication • Staff and educational activities • Creation and implementation of projects in accordance with sectoral needs • Supporting and directing committee work • Managing the library activities of the branch committees • Regulating the Agency Registration Tracking, Pert Total Vehicles List, Automobile Theft Information System, Vehicle Evaluating List and other related on-line services TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 11 12 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY G‹R‹fi TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ INTRODUCTION ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 13 SOSYO-EKONOM‹K GEL‹fiMELER SOCIO-ECONOMIC DEVELOPMENTS 2005 y›l›nda Türkiye, Dünya’n›n en h›zl› büyüyen ülkelerinden biri olmufl ve GSMH bir önceki y›la göre %7.6 artarak 486 milyar YTL’ye (361 milyar dolar), GSY‹H ise %7.4 art›flla 487 milyar YTL’ye (362 milyar dolar) ulaflm›flt›r. 2005 y›l›nda gerçekleflen GSMH art›fl› sonucunda Türkiye, son 4 y›ld›r aral›ks›z büyümüfltür. 2005 y›l›nda tar›m sektörü katma de¤eri %5.6, sanayi sektörü katma de¤eri ve hizmetler sektörü katma de¤eri art›fl h›zlar› s›ras›yla %6.5 ve %8.2 olmufltur. Buradan da büyümenin, geçen y›llarda oldu¤u gibi sanayi ve hizmetler sektörü destekli oldu¤u anlafl›lmaktad›r. Turkey was one of the countries demonstrating the fastest growth in 2005 and its GNP reached 486 billion YTL (USD 361 billion) by a 7.6% increase compared to the previous year whereas GDP reached 487 billion YTL (USD 362 billion) by a 7.4% increase compared to the previous year. As a result of the increase in GNP, Turkey has grown steadily for the last 4 years. In 2005, the growth rate of the added value of the agricultural sector was 5.6%, those of the industry and services were 6.5% and 8.2% respectively. It is understood that the growth was backed by the industry and services as in the previous years. 2005 y›l›nda cari fiyatlarla kifli bafl›na düflen GSMH bir önceki y›la göre YTL baz›nda %13, dolar baz›nda ise %20 oran›nda artarak Cumhuriyet tarihinin en yüksek seviyesi olan 6.749 YTL’ye (5.008 dolar) ulaflm›flt›r. Yine de bu miktar AB 25 ortalamas›n›n üçte biri dolay›ndad›r. 2004 y›l›nda 62.8 milyar ABD Dolar› olan ihracat %16.2 artarak 73.4 milyar dolara ulaflm›flt›r. Buna karfl›l›k, bir önceki y›la göre %19.5 artan ithalat 116.5 milyar dolar olmufltur. Böylece d›fl ticaret hacmi 190 milyar dolara ulaflm›flt›r. D›fl ticaret 43 milyar dolar aç›k vermifl, ihracat›n ithalat› karfl›lama oran› ise %63’te kalm›flt›r. 2005 y›l›nda ülkemize giren yabanc› turist say›s› 20.5 milyon kifli olmufltur. Girifl yapan vatandafl say›s› da 3.6 milyon olmufl ve turizm gelirleri 14 milyar dolar› yabanc› ziyaretçilerden olmak üzere yurtd›fl›ndan girifl yapan Türk vatandafllar›n›n b›rakt›¤› dövizler de dahil olmak üzere 18.1 milyar dolara ulaflm›flt›r. 2005 y›l›nda do¤rudan yat›r›mlar kaleminde gerçekleflen net girifller, bir önceki y›la oranla %332 artarak 1.9 milyar dolardan 8.6 milyar dolara yükselmifltir. Ancak tüm bu geliflmelere karfl›n, yüksek d›fl ticaret a盤›na paralel olarak, 2004 y›l›nda 15.6 milyar dolar olan cari ifllemler a盤› 2005 y›l›nda %46 art›flla 23 milyar dolara ulaflarak GSMH’nin %6.4’ü dolay›nda aç›k vermifltir. 2005 y›l›nda konsolide bütçe gelirleri 134.8 milyar YTL, konsolide bütçe giderleri ise 144.5 milyar YTL olarak gerçekleflmifl, böylece bütçe a盤› 9.7 milyar YTL olmufltur. Bütçe a盤›n›n GSMH’ye oran› 2004 y›l›nda %7.1 iken 2005 y›l›nda %2’ye düflerek Avrupa Birli¤i Maastricht kriterlerini karfl›lar hale gelmifltir. 2005 y›l›nda maliye tan›ml› faiz d›fl› fazla da 35.9 milyar YTL ile GSMH’n›n %7.4’ü düzeyinde gerçekleflmifltir. Sosyal geliflmelerle ilgili olarak, 2000 y›l› nüfus say›m›na göre yap›lan geçici nüfus projeksiyonlar›na göre, 2005 y›l›nda y›ll›k nüfus art›fl h›z›n›n % 1.26, toplam nüfusun ise 72.065.000 oldu¤u tahmin edilmektedir. Ortalama yaflam süresi ise erkeklerde 68.9 kad›nlarda ise 73.8 olmufltur. 14 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ In 2005, in terms of current prices, GNP per capita increased by 13% on YTL basis and by 20% on dollar basis and reached 6.749 YTL (USD 5.008) which is the highest level in the history of the Turkish Republic. On the other hand, this amount is only about one third of the EU 25 average. Exports which amounted to USD 62.8 billion in 2004 reached USD 73.4 billion by a 16.2% increase. On the other hand, imports increased by 19.5% compared to the previous year and amounted to USD 116.5 billion. Therefore, the foreign trade volume reached USD 190 billion. The foreign trade represented a deficit of USD 43 billion and the ratio of covering imports with exports stayed at 63%. The number of foreign tourists visiting Turkey in 2005 was 20.5 million people and the number of citizens visiting Turkey was 3.6 million people. Tourism revenues amounted to USD 18.1 billion, USD 14 billion of which was spent by foreign visitors and the remaining USD 4.1 billion by Turkish citizens living abroad who come to visit their homeland. In 2005, foreign direct investments increased by 332% compared to the previous year and reached USD 8.6 billion, which is a record level in the history of Turkey. However, despite all these positive developments, in line with the high foreign trade deficit, the current account deficit which was USD 15.6 billion in 2004 reached USD 23 billion by a 46% increase and resulted in a deficit which was equal to 6.4% of GNP in 2005. In 2005, consolidated budget revenues amounted to 134.8 billion YTL and consolidated budget expenses amounted to 144.5 billion YTL. Thus, the budget deficit was 9.7 billion YTL. The ratio of budget deficit to GNP which was 7.1% in 2004 fell to 2% in 2005 and was able to meet European Union Maastricht criteria. In 2005, the non-interest surplus as defined by the finance ministry was 35.9 billion YTL representing 7.4% of GNP. In respect of social developments, according to the interpolated population projections based on the most recent census (2000), population growth rate in 2005 was 1.26%, which puts Turkey’s population at about 72 million. Life expectancy was 68.9 in men and 73.8 in women. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY SOSYO-EKONOM‹K GEL‹fiMELER SOCIO-ECONOMIC DEVELOPMENTS a) Nüfusun yafl gruplar›na göre da¤›l›m›: a) Breakdown of population by age group: 0-14 yafl grubu : % 28.4 14-65 yafl grubu : % 65.7 65+ yafl grubu : % 5.9 0-14 years: 28.4% 14-65 years: 65.7% Over 65 years: 5.9% b) 2004-2005 ö¤retim y›l›nda okullaflma oran›: b) School enrollments in 2004-2005 academic year: Okul öncesi e¤itim : %15.2 ‹lkö¤retimde : %95.7 Orta ö¤retimde : %60.8 Yüksek ö¤retimde : %39.9 Preschool education: 15.2% Elementary school education: 95.7% Secondary school education: 60.8% University education: 39.9% c) Sa¤l›k c) Health Yatak say›s› : 187.788 Doktor say›s› : 99.304 Yatak bafl›na düflen kifli say›s› : 378 Doktor bafl›na düflen kifli say›s› : 716 Number of beds: 187.788 Number of doctors: 99.304 Number of people/beds: 378 Number of people/doctors: 716 d) ‹stihdam d) Employment ‹flgücü : 24.565.000 ‹stihdam : 22.046.000 Toplam istihdam içinde; Tar›m sektörünün pay› : %29.5 Sanayi sektörünün pay› : %19.4 ‹nflaat : %5.3 Hizmetler sektörünün pay› : %45.8 Workforce: 24.565.000 Employment: 22.046.000 Sectoral shares of employment; Agriculture: 29.5% Industry: 19.4% Construction: 5.3% Services: 45.8% 2004 y›l›nda sosyal sigorta programlar› taraf›ndan kapsanan nüfusun oran› %89.2, sa¤l›k hizmetleri bak›m›ndan sosyal sigorta kapsam›ndaki nüfusun oran› ise %88.8’dir. In 2004, the rate of population covered by social security programs was 89.2% whereas it was 86.4% in 2003. 88.8% of the population covered by social security in terms of health services whereas the rate was only 85.4% in 2003. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 15 SOSYO-EKONOM‹K GEL‹fiMELER SOCIO-ECONOMIC DEVELOPMENTS 2005 YILININ TEMEL SOSYO-EKONOM‹K GÖSTERGELER‹ MAIN SOCIO-ECONOMIC INDICATORS FOR 2005 Nüfus (2005 Y›l Ortas›) Nüfus Art›fl H›z› /%) Gebek Ölüm Oran› (Binde) Ortalama Yaflam (Erkek) Ortalama Yaflam (Kad›n) Kentsel Nüfus (%) Sivil istihdam (15+Yafl) ‹flsizlik Oran› (%) Doktor Bafl›na Düflen Nüfus Yatak Bafl›na Düflen Nüfus Temel E¤itim Okullaflma Oran› -2004/2005 (%) Orta ö¤retim Okullaflma Oran› - 2004/2005 (%) Yüksek ö¤retim Okullaflma Oran› -2004/2005 (%) Aktif Sigortal› Say›s›-2004 Ba¤kur Emekli Sand›¤› SSK Di¤er Gayri Safi Milli Has›la-Cari Fiyatlarla (milyon YTL) Gayri Safi Milli Has›la-(milyon ABD Dolar›) GSMH Büyüme Oran› (%) Kifli Bafl›na GSMH-Cari Fiyatlarla (ABD Dolar›) ‹thalat (Milyon ABD Dolar›) ‹hracat (Milyon ABD Dolar›) Turizm Gelirleri (Milyon ABD Dolar›) Konsolide Bütçe Gelirleri (milyon YTL) Konsolide Bütçe Giderleri (milyon YTL) Bütçe A盤›n›n GSMH’ye Oran› (%) Emisyon Hacmi-Eylül 2005 (milyon YTL) Para Arz› M1-Eylül 2005 (milyon YTL) Para Arz› M2-Eylül 2005 (milyon YTL) Net Kredi Hacmi-Eylül 2005 (YTL) TÜFE (%) ÜFE (%) Sigortal› Prim Geliri (milyon YTL) Sigortal› Prim Geliri/GSMH (%) 16 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 72.065.000 1.26 23.6 68.9 73.8 67.4 22.046.000 10.3 716 378 95.7 60.8 39.9 11.058.754 2.212.299 2.404.091 6.368.952 73.412 486.401 360.876 7.6 5.008 116.537 73.389 18.153 134.819 144.562 2 18.601 36.878 138.725 112.587 7.72 2.66 7.657 1.58 Popülation (Mid 2005) Population Growth Rate (%) Infant Deah Rate (per thousand) Life Expectancy (Men) Life Expectancy (Wonen) Urban Population (%) Civil Employment (Age 15+) Unemployment Rate (%) Number of people/doctors: Number of people/beds: Basic Education Schooling Rate-2004/2005 (%) Secondary Education Schooling Rate-224/2005 (%) Higher Education Schooling Rate-2004/2005 (%) Number of Active Insureds-2004 Ba¤kur Emekli Sand›¤› SSK Others 72.065.00 1.26 23,6 68,9 73,8 67,4 22.046.00 10,3 716 378 95,7 60,8 39,9 11.058.75 2.212.299 2.404.091 6.368.952 73.412 Gross National Product Current Prices (million YTL) Gross National Product (USD million) GNP Growth Rate (%) GNP per capita - Current Prices (USD) Imports (USD million) Exports (USD million) Tourism Revenues (USD million) Consolidated Budget Revenue (million YTL) Consolidated Budget Expenses (million YTL) Budget Deficit to GNP (%) Currency issued-September 2005 (million YTL) M1 indicator-September 2005 (million YTL) M2 indicator-September 2005 (million YTL) Net Credit Volume - September 2005 (million YTL) 486.401 360.876 7.6 5.008 116.537 73.389 18.153 134.819 144.562 2 18.601 36.878 138.725 112.587 Consumer Price Index (%) Producer Price Index (%) Insurance Premium Income (million YTL) Insurance Premium Income/GNP (%) ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 7.72 2.66 7.657 1.58 DÜNYA S‹GORTA SEKTÖRÜ THE GLOBAL INSURANCE INDUSTRY 2004 sonu itibar›yla Dünyada toplam prim büyüklü¤ü %2.8 art›flla 2.940 milyar dolardan 3.257 milyar dolara yükselmifltir. Toplam prim üretiminin 2.885 milyar dolarl›k k›sm› geliflmifl ülkelerde oluflurken, geliflmekte olan ülkelerde bu miktar 372 milyar dolarda kalm›flt›r. Dünya prim üretiminin %37.7’si Amerika k›tas›nda gerçeklefltirilirken, %36.9’u Avrupa k›tas›nda, %22.6’s› ise Asya k›tas›nda gerçeklefltirilmektedir. Geçen senelerde oldu¤u gibi, hayat d›fl› branfllarda prim üretim liderli¤ini Amerika elinde tutarken, hayat branfl›nda Avrupa en büyük yüzdeye sahip k›tad›r. At the end of 2004, the total premium size in the world increased from USD 2.940 billion to USD 3.257 billion by a 2.8% increase. Of this total premium production, USD 2.885 billion was in developed countries and only USD 372 billion in developing countries. 37.7% of the world’s premium production realized in America, 36.9% thereof in Europe, and 22.6% thereof in Asia. As in previous years, America remained the leader in premium production in non-life branches while Europe had the highest percentage in the life branch. 2004 y›l›nda Dünya genelinde hayat-d›fl› branfllarda prim üretim art›fl› bir önceki y›la göre %2.4 olurken, hayat branfl›nda art›fl %3.2’yi bulmaktad›r. 2004 y›l›nda, bir önceki sene hayat-d›fl› branfllarda görülen h›zl› prim art›fl›n›n yavafllad›¤›, hayat branfl›nda ise bir önceki sene prim büyüklü¤ünde görülen daralman›n yönünü tekrar yükselifle çevirdi¤i gözlemlenmektedir. Dünya sigorta sektöründeki büyüme 2004 y›l›nda da özellikle geliflmekte olan ülkelerden kaynaklanmakta olup, ortalama %2.8 oran›nda reel büyümeye karfl›n, geliflmifl ülkelerde %2.3, geliflmekte olan ülkelerde ise %7.5 reel büyüme kaydedilmifltir. Art›fl oran› Amerika ve Avrupa k›tas›nda s›ras›yla %2.6 ve %3.8 olurken, Asya’da %2.1’de kalm›flt›r. 2003 y›l›na göre Avrupa k›tas›nda prim art›fl h›z›n›n yükseldi¤i, Asya k›tas›nda ise art›flta bir yavafllama görülmektedir. Dünyada primlerin Gayri Safi Yurt ‹çi Has›laya (GSY‹H) oran› %7.9 iken, geliflmifl ülkelerde bu oran %9’u bulmakta, geliflmekte olanlarda ise %3.8’de kalmaktad›r. Dünyada kifli bafl›na düflen prim büyüklü¤ü ortalamas› 500 dolar iken, bu miktar Kuzey Amerika’da 3.634 dolar, Avrupa Birli¤i’nde ise 2.327 dolar olup, Afrika’da sadece 41 dolard›r. Ülkeler baz›nda bak›ld›¤›nda ise, Dünyada en yüksek prim üretimi 1,108 milyar dolarla ABD’de olup, kifli bafl›na düflen prim üretimi ise 3.790 dolard›r. Dünyada kifli bafl›na düflen en yüksek prim üretimi 5.740 dolarla ‹sviçre’de gerçekleflmifltir. Dünya Sigorta Sektörü (2004) The growth in the world insurance sector in 2004 was especially attributed to developing countries, and despite an average real growth of 2.8%, the real growths in developed countries and the developing countries were 2.3% and 7.5%, respectively. While the rate of increase that occurred in America and Europe was respectively 2.6% and 3.8%, it remained at 2.1% in Asia. Compared to 2003, the premium growth rate increased in Europe and the rate of growth in Asia slowed down. While the ratio of premiums in the world to the Gross Domestic Product (GDP) is 7.9%, this rate reaches 9% in developed countries and stays at 3.8% in developing countries. While the average premium size per capita in the world is USD 500, it is USD 3.634 in North America, USD 2.327 in the European Union and only USD 41 in Africa. The highest premium production is in the USA with USD 1,108 billion and premium production per capita is USD 3.790. The highest premium production per capita is in Switzerland with USD 5.740. Global Insurance Industry (2004) Prim üretimi (milyon $) Premium Production ($ Million) Amerika America Avrupa Europe Asya Asia Avustralya Australia Afrika Africa DÜNYA WORLD Sanayileflmifl ülkeler Industrialized countries Geliflmekte olan ülkeler Developing countries In 2004, the rate of increase in premium production in non-life branches and life insurance worldwide was 2.4% and 3.2%, respectively. The rapid premium increase that took place in non-life branches during the previous year decelerated in 2004, and the narrowing that was seen in the life branch during the previous year was replaced by an increase again. 2003 y›l›na göre reel prim art›fl› (%) % Year on year change Dünyadaki pay› (%) % Share of world total Primlerin GSY‹H’ya oran›(%) Premiums as % of GDP Kifli bafl› prim ($) Per capita premium production ($) 1.227.714 2.6 37.69 8.32 1.417 1.201.608 3.8 36.89 7.81 1.433 736.446 2.1 22.61 7.23 194 55.208 3.2 1.69 7.64 1.731 36.461 - 3.7 1.12 4.61 41 3.257.436 2.8 100 7.94 502 2.885.170 2.3 88.57 9.01 2.979 372.266 7.5 11.43 3.83 68 Kaynak: Swiss Re, Sigma No 2/2005 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Source: Swiss Re, Sigma No 2/2005 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 17 AVRUPA B‹RL‹⁄‹ S‹GORTA SEKTÖRÜ EUROPEAN UNION INSURANCE INDUSTRY Avrupa Birli¤i sigorta sektörü, 2004 y›l›nda %3.8’lik reel bir art›fl yakalayarak, Dünya ortalamas›n›n ve geliflmifl ülkelerin ortalamas›n›n üstünde büyümüfl ve 1.116 milyar dolar hacme ulaflm›flt›r. Bu art›flta hayat branfl›nda prim üretiminin bir önceki y›l reel olarak düflüfl göstermesine karfl›n, 2004 y›l›nda %5.8 gibi yüksek bir oranda büyümesinden kaynaklanmaktad›r. Hayat-d›fl› branfllardaki reel art›fl oran› ise bu oran›n alt›nda kalm›flt›r. AB’de prim hacmi Dünya prim hacminin %34’üne denk gelmektedir. Hayat branfl›nda prim büyüklü¤ü 662 milyar dolar, hayat-d›fl› branfllarda ise 454 milyar dolard›r. The European Union insurance sector reached a real increase of 3.8% in 2004, showing a growth above the world average and the developed countries’ average, and reached a volume of USD 1.116 billion. This increase is attributable to an increase as high as 5.8% in the premium production in life insurance in 2004, which had showed a real decrease in the previous year. Real increase rate in non-life branches remained below this rate. Premium size in life insurance was USD 662 billion and non-life insurance was USD 454 billion in 2004. Premium volume in the EU represented 34% of the world premium volume. Ülkeler baz›nda bak›ld›¤›nda, AB’de en yüksek prim hacmi 288 milyar dolar ile ‹ngiltere’de görülürken, bu ülkeyi Fransa ve Almanya takip etmektedir. Polonya ve Macaristan gibi yeni AB üyesi ülkelerin 2004 y›l› prim büyüklükleri ise s›ras›yla 7.4 ve 2.9 milyar dolard›r. In terms of countries, the highest premium volume in the EU is in the UK with USD 288 billion followed by France and Germany. In year 2004, the premium sizes of the new EU members like Poland and Hungary are USD 7.4 and 2.9 billion, respectively. AB’de kifli bafl›na prim üretimi ise 2004 y›l›nda 2.327 dolar olurken, AB 15 ülkelerinde bu ortalama 2.731 dolara ç›kmaktad›r. AB üyesi ülkelerden ‹ngiltere’de 4.484 dolar kifli bafl› prim üretimi gerçeklefltirilirken, bu miktar ‹rlanda’da 3.900, Hollanda’da 3.700, Fransa’da 3.200, Almanya’da 2.300 dolar, yeni üyelerden Macaristan’da 287, Polonya’da ise sadece 193 dolard›r. Production per capita in the EU 25 was USD 2.327 in 2004, whereas this average in the EU 15 countries reached USD 2.731. Total production per capita in the UK was USD 4.484, whereas it was USD 3.900 in Ireland, USD 3.700 in Holland, USD 3.200 in France, USD 2.300 in Germany, USD 287 in Hungary and USD 193 in Poland. 2004 y›l›nda AB’de sigorta sektörünün Gayri Safi Yurt ‹çi Has›la (GSY‹H) içindeki pay› %8.23 olmufltur. ‹ngiltere, Hollanda ve Fransa’da sigorta sektörünün GSY‹H içindeki pay› AB ortalamas›n›n üzerindeyken, Polonya ve Macaristan gibi yeni üyelerde bu oran %3 ile ortalaman›n oldukça alt›nda kalmaktad›r. In 2004, the insurance sector accounted for an 8.23% share of the EU’s Gross Domestic Product (GDP). While in the UK, Holland and France insurance sector share of GDP was above the EU average, with around 3% share of GDP, in new members like Poland and Hungary, the share was far below the average. Sektörde 2004 y›l›nda 4.674 flirket faaliyet göstermekte olup, çal›flan kifli say›s› 946 bindir. Daha önceki senelerde de oldu¤u gibi, hem flirket say›s›nda hem de çal›flan say›s›nda bir önceki seneye göre küçük azalmalar görülmektedir. In 2004, there were 4.674 companies in the sector and the number of employees working in the sector was 946.000. As in previous years, slight decreases are seen in the number of companies and employees, compared to the past year. Avrupa Birli¤i Sigorta Sektörü (2004) European Union Insurance Industry (2004) Prim üretimi (milyon $) Premium Production ($ Million) ‹ngiltere UK Fransa France Almanya Germany ‹talya Italy Hollanda Holland Polonya Poland Macaristan Hungary AB 25 EU 25 AB 15 EU 15 Türkiye Turkey 2003 y›l›na göre reel prim art›fl› (%) % Year on year change Dünyadaki pay› (%) % Share of world total Primlerin GSY‹H’ya oran›(%) Premiums as % of GDP Kifli bafl› prim ($) Per capita premium production ($) 288.594 -0.1 8.86 12.5 4.484 196.969 8.8 6.05 9.42 3.218 191.036 0.7 5.86 6.87 2.285 129.421 2.8 3.97 7.59 2.213 60.357 12 1.85 9.93 3.712 7.444 7.9 0.23 3.07 193 2.887 -0.2 0.09 2.88 287 1.116.816 3.8 34.29 8.23 2.327 1.097.048 3.7 33.68 8.46 2.731 4.619 22.2 0.14 1.54 64 Kaynak: Swiss Re, Sigma No 2/2005 18 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Source: Swiss Re, Sigma No 2/2005 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜ TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ THE TURKISH INSURANCE INDUSTRY ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 19 1. GENEL BAKIfi 1. GENERAL OVERVIEW 2005 y›l›nda, ruhsat› iptal edilen veya iflas›na karar verilen sigorta ve reasürans flirketi olmam›flt›r. Bu nedenle Birli¤e üye sigorta flirketi say›s›nda bir önceki y›la göre de¤iflim yaflanmam›flt›r. Reasürans flirketlerinde ise Destek Reasürans A.fi, Milli Reasürans T.A.fi taraf›ndan sat›n al›nm›fl, böylece Birli¤e üye reasürans flirketi say›s› 2004 y›l›nda 3 iken 2005 y›l›nda 2’ye düflmüfltür. In year 2005, there are not any insurance and reinsurance companies whose license has been annulled or bankruptcy is decided upon. Therefore there has been no change in the Association’s membership regarding insurance companies. Since Destek Reasürans A.fi has been bought by Milli Reasürans T.A.fi, the number of reinsurance companies that are members of the Association fell to 2 in year 2005. Di¤er yandan geçen y›llarda yeni sigorta ve reasürans sözleflmesi yapma yetkisi kald›r›lan flirket say›s›nda her hangi bir de¤ifliklik olmam›flt›r. At the same time, there has been no change in the number of companies whose authority to enter into new insurance and reinsurance contracts were suspended. During 2005, no changes took place in these companies’ status. 2005 y›l›nda bir flirket kendi iste¤iyle poliçe kesmeyi durdurmufl, bir flirketin ise ticari ünvan› de¤iflmifltir. Bat› Sigorta A.fi, 30.12.2004 tarihli Ola¤anüstü Genel Kurulu’nda al›nan karar gere¤ince 01.01.2005 tarihinden itibaren yeni poliçe kesmemifltir. 28.11.2005 tarihi itibariyle Do¤an Emeklilik A.fi’nin ad› Fortis Emeklilik ve Hayat A.fi olarak de¤ifltirilmifltir. 31.12.2005 tarihi itibariyle Birli¤e kay›tl› 53 sigorta flirketi ve 2 reasürans flirketi bulunmaktad›r. 2005 sonu itibar› ile sigorta sektöründe çal›flanlar›n say›s› %10,6 oran›nda artarak 12.837 kifliye ulaflm›flt›r. 1.227 kiflilik yeni istihdam›n 708’ini kad›n, 519’unu erkek çal›flanlar oluflturmaktad›r. Daha önce flirket baz›nda takibi yap›lmakta olan yetkili acenteler, 2005 y›l›ndan itibaren vergi kimlik numaras›na göre takip edilmeye bafllanm›flt›r. Bu sisteme göre sektörde faaliyet gösteren yetkili acente say›s› 11.843 olarak belirlenmifltir. 20 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ In the year 2005, one company suspended to issue policies on his own will and another company changed its title. Bat› Sigorta A.fi, has not issued any new policies starting from 1 January 2005, as required by the decision taken by the Extraordinary General Assembly held on the date 30 December 2004. By 28 November 2005, the title of Do¤an Emeklilik Afi (Do¤an Retirement INC) has been changed into Fortis Emeklilik ve Hayat Afi (Fortis Retirement and Life INC). By 31 December 2005, there are 53 insurance companies and 2 reinsurance companies registered to the Association. By the end of year 2005, the number of the employees in the insurance industry has been increased by 10.6% and reached to 12.837 people. Of the 1.227 new employees, 708 are women and 519 are men. Authorized agencies that were formerly pursued based on the company, are started to be pursued by tax identification number by year 2005. According to this system, the number of authorized agencies is specified as 11.843. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. GENEL BAKIfi 1. GENERAL OVERVIEW Sigorta ve Reasürans fiirketleri Say›s› Number of Insurance and Reinsurance Companies Faaliyet Alan› Fields of Operation Sigorta flirketleri Insurance Companies Hayat Life Hayat D›fl› Non-Life Reasürans fiirketleri Reinsurance Companies Toplam Total 2001 2002 63 58 22 2004 2005 55 53 53 21 21 21 21 41 37 34 32 32 4 3 3 3 2 67 61 58 56 55 Branfllara Göre Sigorta fiirketleri Say›lar› Branfllar Branches Yangın Fire Nakliyat Marine Kaza Accident Mühendislik Engineering Tarım Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit K.M.A Mali Sorumluluk Motor Vehicles TPL Hayat Life TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2003 Breakdown of Insurance Companies According to the Branches 2001 2002 2003 2004 2005 40 38 34 31 31 40 38 34 31 31 40 38 34 31 31 40 38 34 31 31 15 14 14 13 15 6 7 9 14 15 40 39 36 33 33 58 56 49 49 45 1 1 1 1 3 - - 34 31 31 33 28 28 26 26 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 21 2. PR‹M GEL‹RLER‹ 2. PREMIUM INCOME 2005 y›l› sonu itibariyle sektörde faaliyet gösteren 53 sigorta flirketinin prim gelirleri toplam› cari fiyatlarla bir önceki y›la göre yüzde 15,19 oran›nda artarak 7.816.434.741 YTL’ye yükselmifltir. Ayn› dönemde ABD Dolar› baz›nda toplam prim geliri yüzde 14,80 oran›nda artarak 5.829.679.103 ABD Dolar› olarak gerçekleflmifltir. By the end of year 2005, the total of premium income 53 insurance companies operating in the sector, increased by 15.19 percent at current prices with respect to the previous year and reached 7.816.434.741 YTL. In the same period, total premium income based on USD has increased by 14.80 percent reaching to 5.829.679.103 USD. 2005 y›l›nda tüm branfllarda cari fiyatlarla prim üretimi artm›flt›r. En yüksek art›fl yüzde 67,44 ile Kredi branfl›nda gerçekleflmifl olup, bunu yüzde 64,97 ile Tar›m, yüzde 40,89 ile Ferdi Kaza, yüzde 21,88 ile Kaza, yüzde 21.76 ile Karayollar› Motorlu Araçlar Mali Sorumluluk, yüzde 17,09 ile Sa¤l›k, yüzde 16,94 ile Mühendislik, yüzde 14,76 ile Hukuksal Koruma, yüzde 8,20 ile Nakliyat, yüzde 6,49 ile Yang›n ve yüzde 1,48 ile Hayat branfl› izlemifltir. In year 2005, premium production in current prices in all branches increased. The highest increase was realized in Credit branch by 67.44 percent, and followed by Agriculture at the rate of 64,97 percent, and by Personal Accident at the rate of 40.89 percent, by Accident at the rate of 21.88 percent, by Motor Vehicles TPL at the rate of 21.76 percent, by Health at the rate of 17.09 percent, by Engineering at the rate of 16.94 percent, by Legal Protection at the rate of 14.76 percent, by Marine at the rate of 8.20, by Fire at the rate of 6.49 percent and by Life Insurance at the rate of 1.48 percent. Branfllara Göre Prim Gelirleri, Y›llara Göre De¤iflimler ve Branfllar›n Yüzde Paylar› (1.000 YTL) Premium Income, Annual Changes, Percentage Breakdown According to the Branches (1.000 YTL) 1.067.121 23.29 15.37 1.136 109.530 53.23 4.37 163.267 49.06 4.39 201.380 23.34 3.96 268.596 33.38 3.96 290.631 1.026.479 23.96 45.08 40.05 1.468.911 1.36 28.87 1.998.986 36.08 122.548 78.74 4.89 195.868 59.83 5.27 221.497 13.08 4.35 275.452 24.36 4.06 322.110 16.94 4.12 8.655 31.82 0.35 15.424 78.20 0.41 20.586 33.47 0.40 29.417 42.90 0.43 48.530 64.97 0.62 2.254 47.03 0.09 2.878 27.70 0.08 5.492 90.79 0.11 18.934 244.76 0.28 21.728 14.76 0.28 270.383 43.17 10.79 410.422 51.79 11.04 517.595 26.11 10.17 682.014 31.77 10.05 798.536 17.09 10.22 54.259 45.02 2.17 78.097 43.93 2.10 107.847 38.09 2.12 166.223 54.13 2.45 234.187 40.89 3.00 354 326.51 0.01 444 25.41 0.01 1.147 158.25 0.02 2.681 133.74 0.04 4.489 67.44 0.06 12.69 1.052.423 63.05 15.51 1.281.439 21.76 16.39 29.46 2.436.439 Toplam ‹çindeki Pay› Percentage Breakdown 17.01 Bir Önceki Y›la Göre De¤iflim Anual Changes Toplam ‹çindeki Pay› Percentage Breakdown 27.94 Prim Premium Bir Önceki Y›la Göre De¤iflim Anual Changes 865.562 Prim Premium 50.66 18.19 645.476 Toplam ‹çindeki Pay› Percentage Breakdown 676.549 Bir Önceki Y›la Göre De¤iflim Anual Changes 17.93 Prim Premium 71.43 Bir Önceki Y›la Göre De¤iflim Anual Changes 499.050 40.98 1.489.223 Toplam ‹çindeki Pay› Percentage Breakdown 2005 Prim Premium 2004 Toplam ‹çindeki Pay› Percentage Breakdown Yangın Fire Nakliyat Marine Kaza Accident Mühendisli Engineering Tarım Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit K.M.A Mali Sorum. Motor Vehicles TPL Hayat D›fl› Toplam Non-Life Total Hayat Life Toplam Total 2003 Bir Önceki Y›la Göre De¤iflim Anual Changes Branfllar Branches 2002 Prim Premium 2001 6.49 14.54 8.20 3.72 21.88 31.17 2.043.512 39.53 81.58 3.032.172 48.38 81.54 4.055.573 33.75 79.71 5.561.847 37.14 81.96 6.574.422 18.21 84.11 461.350 41.43 18.42 686.350 48.77 18.46 1.032.552 50.44 20.29 1.223.945 18.54 18.04 1.242.011 1.48 15.89 2.504.862 39.88 100.00 3.718.522 48.45 100.00 5.088.125 36.83 33.37 100.00 7.816.434 15.19 100.00 22 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 100.00 6.785.792 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. PR‹M GEL‹RLER‹ 2. PREMIUM INCOME ABD Dolar› Olarak Prim Gelirleri ve Y›ll›k De¤iflim Premium Income and Annual Changes in U.S. Dollars 2001 Branfllar Branches Yangın Fire Nakliyat Marine Kaza Accident Mühendisli Engineering Tarım Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit K.M.A Mali Sorum. Motor Vehicles TPL Hayat D›fl› Toplam Non-Life Total Hayat Life Toplam Total 2002 2003 Bir Önceki Y›la Göre De¤iflim Changes 2004 Prim Premium Bir Önceki Y›la Göre De¤iflim Changes Prim Premium 311,934,375 -20.00 412,594,031 32.27 621,241,454 50.57 798,563,927 28.54 847,501,887 6.13 76,085,163 -28.50 99,568,530 30.86 144,537,081 45.16 200,999,982 39.06 216,759,033 7.84 713,046,727 -42.16 908,204,020 27.37 1,054,341,358 16.09 1,495,910,856 41.88 1,817,153,550 21.47 85,128,605 -16.59 119,450,280 40.32 158,975,108 33.09 206,130,685 29.66 240,237,239 16.55 6,012,146 -38.49 9,406,341 56.46 14,775,153 57.08 22,013,804 48.99 36,195,167 64.42 1,565,491 -31.41 1,755,151 12.12 3,941,506 124.57 14,168,740 259.48 16,205,329 14.37 187,822,544 -33.19 250,296,235 33.26 371,494,634 48.42 510,374,904 37.38 595,568,761 16.69 37,690,896 -32.33 47,627,527 26.36 77,405,429 62.52 124,390,673 60.70 174,661,872 40.41 245,872 98.52 270,774 10.13 822,882 203.90 2,006,477 143.84 3,348,004 66.86 787,565,262 70.00 955,727,127 21.35 Prim Premium Bir Önceki Y›la Göre De¤iflim Changes 2005 463,278,912 Prim Premium Bir Önceki Y›la Göre De¤iflim Changes Prim Premium Bir Önceki Y›la Göre De¤iflim Changes 1,419,531,819 -34.89 1,849,172,889 30.27 2,910,813,517 57.41 4,162,125,310 42.99 4,903,357,970 17.81 320,478,583 -34.00 418,571,18 30.61 741,095,654 77.05 915,920,807 23.59 926,321,133 1.14 1,740,010,402 -34.73 2,267,744,069 30.33 3,651,909,171 61.04 5,078,046,117 39.05 5,829,679,103 14.80 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 23 3. S‹GORTA BRANfiLARI 3. INSURANCE BRANCHES Sigorta Murakabe Kanunu’na göre tesis edilmifl branfllar ile bu kapsamda yer alan alt branfllar flunlard›r: Insurance branches determined according to the Insurance Supervision Law and sub-branches are as follows: 1. Mal Sigortlar› A. Yang›n Sigortalar› A.1. Yang›n Sigortas› A.2. Yang›na Ba¤l› Kar Kayb› Sigortas› A.3. Zorunlu Deprem Sigortas› B. Kaza Sigortalar› B.1. Kara Tafl›tlar› Kasko Sigortas› B.2. H›rs›zl›k Sigortas› B.3. Cam K›r›lmas›na Karfl› Sigorta C. Nakliyat Sigortalar› C.1. Tekne Sigortas› C.2. K›ymet Nakliyat Sigortas› C.3. Emtea Nakliyat Sigortas› D. Mühendislik Sigortalar› D.1. Makine K›r›lmas› Sigortas› D.2. Montaj Sigortas› D.3. ‹nflaat Sigortas› D.4. Elektronik Cihaz Sigortas› E. Tar›m Sigortalar› E.1. Tar›m Ürünleri Dolu Sigortas› E.2. Hayvan Hayat Sigortas› E.3. Kümes Hayvanlar›n›n Hayat Sigortas› E.4. Sera Sigortas› F. Kredi Sigortalar› F.1. Kredi Sigortas› F.2. ‹hracat Kredi Sigortas› 1. Property Insurances A. Fire Insurances A.1. Fire Insurance A.2. Loss of Profit Insurance Due to Fire A.3 .Compulsory Earthquake Insurance B. Accident Insurances B.1. Motor Vehicle Physical Damage Insurance B.2. Theft Insurance B.3. Plate Glass Insurance C. Marine Insurances C.1. Hull Insurance C.2. Specie Insurance C.3. Cargo Insurance D. Engineering Insurances D.1. Machinery Breakdown Insurance D.2. Erection All Risk Insurance D.3. Construction All Risk Insurance D.4. Electronic Equipment Insurance E. Agriculture Insurances E.1. Crop – Hail Insurance E.2. Livestock Insurance E.3. Poultry Insurance E.4. Greenhouse Insurance F. Credit Insurances F.1. Credit Insurance F.2. Export Credit Insurance 2. Can Sigortalar› A. Hayat Sigortalar› A.1. Senelik Vefat Sigortas› A.2. Tasarruflu Hayat Sigortas› B. Ferdi Kaza Sigortas› C. Sa¤l›k Sigortas› D. Karayolu Yolcu Tafl›mac›l›¤› Zorunlu Koltuk Ferdi Kaza Sigortas› 2. Life Insurances A. Life Insurances A.1. Term Insurance A.2. Saving Life Insurance B. Personal Accident Insurance C. Health Insurance D. Compulsory Road Passenger Transportation Personal Accident Insurance 3. Sorumluluk Sigortalar› A. Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk Sigortas› B. Zorunlu Karayolu Tafl›mac›l›k Mali Sorumluluk Sigortas› G.2. Tüpgaz Zorunlu Sorumluluk Sigortas› H. Hukuksal Koruma Sigortas› I. Özel Güvenlik Mali Sorumluluk Sigortas› J. Zorunlu Sertifika Mali Sorumluluk Sigortas› 3. Liability Insurances A. Motor Vehicles Compulsory Third Party Liability Insurance B. Compulsory Third Party Liability Insurance for Road Passenger Transportation C. Motor Vehicles Facultative Third Party Liability Insurance D. Elevator Accident Third Part Liability Insurance E. Employer Third Party Liability Insurance F. General Third Party Liability Insurance G. Compulsory Third Party Liability Insurances for LPG and Dangerous Materials G.1.Compulsory Third Party Liability Insurance for Dangerous Materials G.2. Compulsory Third Party Liability Insurance for LPG H. Legal Protection Insurance I. Private Security Third Party Liability Insurance J.Compulsory Certificate Third Party Liability Insurance 24 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY C. Motorlu Kara Tafl›t Araçlar› ‹htiyari Mali Sorumluluk Sigortas› D. Asansör Kazalar›nda Üçüncü Kiflilere Karfl› Sorumluluk Sigortas› E. ‹flveren Sorumluluk Sigortas› F. Üçüncü fiah›slara Karfl› Mali Mesuliyet Sigortas› G.Tehlikeli Maddeler ve Tüpgaz Sorumluluk Sigortalar› G.1.Tehlikeli Maddeler Zorunlu Sorumluluk Sigortas› 3.1. YANGIN S‹GORTALARI 3.1. FIRE INSURANCE Yang›n branfl›nda 2005 y›l›nda ülkemizde kayda de¤er büyüklükte do¤al afet meydana gelmedi¤i gibi, Beko-Valf Aerosol ve yurtd›fl›nda Türk sermayeli Sentetik ‹plik Fabrikas› hasarlar› d›fl›nda önemli bir hasar da yaflanmam›flt›r. Dolay›s›yla, sigorta sektörümüzün 2005 y›l›n› Yang›n branfl›nda nispeten düflük hasar/prim oran›yla kapatt›¤› söylenebilir. Concerning the Fire Branch, in year 2005 no catastrophic event has occurred in our country, and no major losses have been suffered except the losses that occurred at Beko-Valf Aerosol and at Sentetik ‹plik Fabrikas› (Synthetic Thread Plant). Therefore we can say that our insurance sector has closed the year 2005 with comparatively low loss ratio in Fire Branch. Ülkemizde bir yandan enflasyonun düflmesi, bir yandan da döviz kurlar›n›n çok fazla de¤iflmemesi Yang›n Branfl›nda geçmifl y›llardaki yüksek prim art›fl oranlar›n›n 2005 y›l›nda oldukça düflük düzeylere inmesine yol açm›fl ve söz konusu y›lda bu branflta toplam olarak %6,49 oran›nda prim art›fl› gerçekleflmifltir. 2005 y›l›nda Yang›n branfl›n›n Hayat d›fl› toplam prim üretimi içindeki pay› da %17,28 olmufltur. Prim art›fl h›z›ndaki düflüfl bu branflta flirketler aras›ndaki rekabetin ve bu k›s›r döngünün daha da artmas›na yol açm›flt›r. In our country, the fact that the inflation falls on one side and that foreign currency rates do not change much, caused the high premium increase rates in the previous years in Fire Branch to drop down to quite lower levels in year 2005 and in the said year the total premium increase has been realized at the rate of 6.49%. In year 2005, the share of Fire Branch within the Non-Life total premium production has been 17.28 %. The fall in the rate of premium increase resulted in the increase of competition between the companies in this Branch and of this vicious cycle. Ülkemizde 2005 y›l›, Yang›n branfl›nda hasar/prim oran› aç›s›ndan olumlu sonuçlanmas›na ra¤men, özellikle 26 Aral›k 2004 'te Güney Asya'da yaflanan Tsunami felâketi ile A¤usos 2005 'te ABD'de meydana gelen Katrina Kas›rgas› ve ard›ndan Rita, Stan ve Wilma kas›rgalar› 2006 y›l› Katastrofik Excess korumalar›na ait fiyatlar›n artmas›na yol açm›flt›r. Di¤er yandan, sektörümüzde Yang›n branfl›nda 2005 y›l›ndaki geliflmeleri takip eden piyasam›z reasürörleri, 2006 y›l›nda bölüflmeli reasürans anlaflmalar›na devredilecek yang›n primlerine iliflkin asgari fiyatlar› da belirli oranlarda yükseltmifllerdir. 2005 y›l›nda yaflanan bir di¤er geliflme de Do¤al Afet Sigortalar› Kurumu’nun idaresinin Garanti Sigorta A.fi. taraf›ndan üstlenilmesidir. Otuzbir flirketin faaliyet gösterdi¤i yang›n branfl›nda 2005 y›l›nda prim gelirleri 1.136.330.530 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 6,49, ABD Dolar› baz›nda ise yüzde 6,13 oran›nda art›fl göstermifltir. Yang›n branfl› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›nda yüzde 15,73 iken 2005 y›l›nda yüzde 14,54’e düflmüfltür. 2005 y›l›nda yang›n branfl›nda hasar oran› yüzde 35,73 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre art›fl göstermifltir. Eski hesap düzenine göre bak›ld›¤›nda bu branfl›n toplam teknik kar içindeki pay› bir önceki y›l yüzde 21,22 iken 2005 y›l›nda yüzde 39,07 olarak gerçekleflmifltir. In Turkey despite the fact that year 2005 has been closed positively regarding the loss ratio in the Fire Branch, especially on 26 December 2004, the disaster of Tsunami lived in South Asia and in August 2005, the Katrina Hurricane which occurred in the USA and then Rita, Stan and Wilma hurricanes led the prices of Catastrophic Excess to increase for year 2006. On the other side, the reinsurers of the market who trace the developments in the Fire Branch of the sector in year 2005 have increased at a specific rate the minimum prices concerning fire premiums to be ceded to proportional reinsurance agreements in year 2006. Another development experienced in year 2005, is that the management of the Turkish Catastrophe Insurance Pool (TCIP) has been undertaken by Garanti Sigorta A.fi. In the Fire Branch where thirty one companies are operating, the premium income for year 2005 increased to 1.136.330.530 YTL, recording an increase at the rate of 6.49 percent in current prices and at the rate of 6.13 percent based on USA Dollars with respect to the previous year. The share of premium income in the Fire Branch within the total premium income was while 15.73 percent in year 2004, has fallen to 14.54 percent in year 2005. In year 2005, the loss ratio in the Fire Branch has been realized as 35.73 percent, showing a rate of increase according to the loss ratio of 2004. According to the former accounting system, the share of this branch in the total technical profit was while 21.22 percent in the previous year, has been 39.07 percent in the year 2005. YTL ABD Dolar› USD YANGIN S‹GORTALARI FIRE INSURANCE YANGIN S‹GORTALARI FIRE INSURANCE 2005 1.136.330.530 2004 1.067.121.000 2003 2002 2001 865.562.000 676.549.000 449.050.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 847.501.887 2004 798.563.927 2003 2002 2001 621.241.454 412.594.031 311.934.375 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 25 3.2. NAKL‹YAT S‹GORTALARI 3.2. MARINE INSURANCE 2005 y›l›nda, d›flsat›m ve özellikle d›flal›mdaki art›fl›n etkisiyle yük sigortalar›nda göreceli bir geliflme kaydedilmifltir. Ancak, döviz kurlar›ndaki azalan seyir, d›flal›mda CIF d›flsat›mda da FOB sat›fl sözleflmelerinin a¤›r basmas› ve fiyat rekabeti gibi nedenlerle prim üretim art›fl› beklenen düzeyde gerçekleflememifltir. In year 2005, with the effect of increase in export and especially in import, a respective increase has been recorded in Marine insurances. However the decreasing trend in foreign currencies has not been realized at the expected level due to reasons such as governing of CIF agreements in import and FOB agreements in export and price rivalries. Deniz ticaret filomuzun yafl ortalamas›n›n yüksek olmas› ve reasürans anlaflmalar›ndaki k›s›tlamalar nedeniyle yafll› tekneler yurtd›fl›nda ikinci s›n›f tekne sigorta piyasalar›nda sigorta ettirilmeye devam edilmifl, bu durum da sektörün prim gelirlerini olumsuz yönde etkilemifltir. Ayn› flekilde, yabanc› finans kurulufllar›n›n Türkiye’de düzenlenen tekne sigorta poliçelerini kabul etmemeleri nedeniyle, yabanc› banka ipote¤i bulunan gemiler ülkemizde teminat alt›na al›namam›flt›r. Buna karfl›l›k, tekne sigortas› fiyat ve muafiyetlerinde nispî bir iyileflme gözlemlenmifltir. Öte yandan, Tekne inflaat sigortalar›ndaki canlanma 2005 y›l› içinde de devam etmifltir. 1953 y›l›ndan bu yana yürürlükte olan ve uzun süreden beri piyasan›n gereksinimini karfl›layamayan Emtia Nakliyat Sigortas› Genel fiartlar›’n›n yenilenmesi, 2005 y›l› içinde de gerçeklefltirilememifltir. Bu yüzden, ayn› format› izlemesi gereken K›ymet Sigortas› Genel fiartlar› da yenilenememektedir. Bu ba¤lamda, konunun T.C. Baflbakanl›k Hazine Müsteflarl›¤› bünyesinde oluflturulan Deniz Sigortalar› ‹htisas Komitesi taraf›ndan da ele al›nmas› yararl› olacakt›r. 2005 y›l› içerisinde, Londra sigorta piyasas› taraf›ndan haz›rlanan belli bafll› Yük ve Tekne klozlar›n›n dilimize çevirisi tamamlanarak Birli¤imiz web sitesinde kullan›ma sunulmufltur. Otuzbir flirketin faaliyet gösterdi¤i nakliyat branfl›nda 2005 y›l›nda prim gelirleri 290.630.512 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 8,20, ABD Dolar› baz›nda yüzde 7,84 oran›nda art›fl göstermifltir. Nakliyat branfl› 2005 y›l› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›na oranla bir miktar gerileyerek yüzde 3,72 olmufltur. 2005 y›l›nda nakliyat branfl›nda hasar oran› yüzde 42,06 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre azalm›flt›r. Bu branfl›n eski hesap düzenindeki toplam teknik kar içindeki pay› bir önceki y›l yüzde 16,38 iken, 2005 y›l›nda yüzde 17,40 olarak gerçekleflmifltir. YTL In year 2005, translation of the main Cargo and Hull Clauses prepared by the insurance market of London to our language has been completed and offered for use in the website of our Association. In the Marine Branch where thirty one companies are operating, in year 2005 the premium income was raised to 290.630.512 YTL, increasing by 8.20 percent in current prices and by 7.84 percent based on USA Dollars with respect to the previous year. Regarding the Marine Branch, the share of total premium income within premium income for year 2005 retreated with respect to the year 2004 and fell down to 3.72 percent. In year 2005, the loss ratio in the Marine Branch has been realized as 42.06 percent, falling down with respect to the loss ratio of 2004. The share of this branch within the total technical profit according to the former accounting system was while 16.38 percent in the previous year, has been realized as 17.40 percent in the year 2005. NAKL‹YAT S‹GORTALARI MARINE INSURANCE 2005 290.630.512 2004 268.596.000 2003 2001 The standard clauses for cargo marine insurance, which were originally composed in 1953 and have long since become inadequate for the market’s needs, were not renewed in 2005. Because of this, the standard clauses for asset insurance, which are required to follow the same format, were not renewed either. In this context, it shall be beneficial that the subject to be handled by the Expert Committee of Marine Insurances established within the Turkish Treasury. ABD Dolar› USD NAKL‹YAT S‹GORTALARI MARINE INSURANCE 2002 Due to reasons that the average age of Turkey’s commercial fleet is high and restrictions of reinsurance agreements, aged vessels have been insured abroad at second class hull insurance markets, and this case affected the premium income of the sector adversely. In the same way, due to the fact that foreign finance institutes do not accept hull insurance policies issued in Turkey, vessels with foreign bank mortgage could not be taken under coverage in our country. On the other hand, respective improvement has been observed in hull insurance prices and deductibles. Meanwhile revival in hull construction insurances has continued also in year 2005. 201.380.000 201.380.000 109.530.000 26 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 216.769.033 2004 200.999.982 2003 2002 2001 144.537.081 99.568.530 76.085.163 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.3. KAZA S‹GORTALARI 3.3. ACCIDENT INSURANCE 2005 y›l› araç sat›fl› bak›m›ndan bir önceki y›l›n sat›fl seviyelerinde seyretmesine ra¤men hem s›f›r araç bedellerinde bir önceki seneye göre bariz bir art›fl olmamas› hem de ikinci el araç bedellerindeki düflüfl ve sektörün teknik hesaplardan yoksun bir flekilde yapt›¤› afl›r› fiyat rekabetinin h›zla devam etmesi ve kasko tarifelerinde temel fiyat çarpan› olarak sigorta bedellerinin esas al›nmas› nedeniyle üretim art›fl› istenen seviyelere ulaflmam›flt›r. Despite the fact that the vehicle sales in year 2005 continued at the same level with those in the previous year and the costs for new vehicles did not show a significant increase with respect to the previous year and the prices of second hand vehicles dropped down and that the excessive price rivalry carried out by the sector without regarding technical calculations was still maintained and that insurance costs were taken as a base for multiple in automobile sum insured, the rate of production has not reached the expected levels. Buna karfl›l›k yedek parça ve iflçilik ücretlerindeki engellenemeyen enflasyon üstü art›fllar hasar maliyetlerini h›zla yükseltmifl ve dolay›s›yla Kasko Sigortalar›nda Hasar / Prim oran›nda bir önceki seneye göre büyük art›fla neden olmufltur. Di¤er taraftan, Kaza Branfl› prim üretimi içinde yer almakla birlikte Yang›n paket poliçeleri ile sa¤lanan H›rs›zl›k ve Cam K›r›lmas› sigortalar›nda da, ifl kollar›ndaki de¤ifliklik ve faaliyete son verme nedenlerinden ötürü üretim azalmas› gözlenmifltir. Bütün bu sebepler bir araya gelince de bu branflta teknik karl›l›ktan söz etmek imkans›z hale gelmifl, 2005 y›l› sigorta flirketlerinin tamam›na yak›n bir k›sm›n›n büyük oranda teknik zarar ettikleri bir y›l olmufltur. Kasko Sigortalar›ndaki bu olumsuzlu¤a karfl›n Kaza branfl›nda Kaskodan sonra en büyük prim üretimi sa¤lanan Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk (Trafik) Sigortalar›nda Trafik Sigortas› Bilgi Merkezi (TRAMER) giderek artan bir oranda sisteme nüfuz etmeye bafllam›flt›r. Trafik Sigortalar›ndaki bu sa¤lam yap› sayesinde elde edilen hasar istatistik bilgilerinin de ak›lc› de¤erlendirilmesi halinde sektör bu branflta sa¤l›kl› bir prim yap›s›na ve istikrarl› bir teknik karl›l›¤a kavuflacakt›r. Bir y›l önce yürürlü¤e konulan Zorunlu Karayolu Tafl›mac›l›k Mali Sorumluluk Sigortas›, kamunun tafl›mac›l›k ruhsat› verme aflamas›nda konuyu çok ciddi uygulamamas› nedeniyle beklenen seviyede seyretmemifltir. Kaza Branfl›nda 5188 say›l› Özel Güvenlik Yasas› ile birlikte 26.02.2005 tarihinden itibaren Özel Güvenlik Zorunlu Mali Sorumluluk Sigortas› ve 27.01.2005 tarihinden itibaren de Zorunlu Sertifika Mali Sorumluluk Sigortas› ad›nda iki yeni zorunlu sigorta yürürlü¤e girmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ On the contrary, unavoidable increases over inflation in costs of spare parts and labor raised the damage costs rapidly and thus caused a great increase with respect to the previous year in loss ratio in Motor Vehicles Physical Damage Insurances. On the other hand, production decrease has been observed also in Theft and Glass Breakage insurances provided by Fire package policies due to reasons of changing subject of business and terminating the business operation branches. Taking into account all these reasons, it became impossible to mention technical profitability in this branch, and 2005 became a year in which almost all of the insurance companies suffered technical loss at a high rate. Despite these adverse effects in Automobile Insurance, concerning Motor Vehicles TPL (Traffic) Insurances where the greatest premium production is provided after Automobile insurance in Accident Branch, Traffic Insurance Information Center (TRAMER) started to penetrate into the system gradually. Provided that these claim statistical information obtained through this robust structure in Traffic Insurances are evaluated rationally, the sector shall reach a healthy premium structure and a stable technical profitability in this branch. Compulsory Third Party Liability Insurance which had been put into force a year ago has not progressed at the expected level due to the fact that the governmental organs did not apply the subject much seriously in issuing transporting license. In the Accident Branch, Private Security Law No. 5188 is accompanied with two obligatory insurances put into force by 26 February 2005 titled as Private Security Third Party Liability Insurance and by 27 January 2005 titled as Compulsory Certificate Third Party Liability Insurance. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 27 3.3. KAZA S‹GORTALARI 3.3. ACCIDENT INSURANCE 2005 senesinde tüm zorunlu sigortalar›n teminat limitleri 2004 senesine göre yükseltilmifl ve primlerinde art›fl yap›lm›flt›r. In 2005, the coverage limits of all the obligatory insurances have raised with respect to year 2004 and their premiums have increased. Otuzbir fiirketin faaliyet gösterdi¤i kaza branfl›nda 2005 y›l›nda prim gelirleri 3.717.878.412 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 21,84 , ABD Dolar› baz›nda yüzde 21,43 oran›nda art›fl göstermifltir. In the Accident Branch, where thirty one companies are operating, the premium income in 2005 was raised to 3.717.878.412 YTL, showing an increase rate of 21.84 in current prices with respect to the previous year and 21.43 percent as based on USD. Kaza branfl›nda prim gelirlerinin toplam prim gelirleri içindeki pay› 2005 y›l›nda bir önceki y›la göre yüzde 44,97’den yüzde 47,56’ya yükselmifltir. Regarding the Accident Branch, the share of total premium income within the total premium income for year 2005, was raised with respect to the previous year from 44.97 percent to 47.56 percent. 2005 y›l›nda kaza branfl›nda hasar oran› yüzde 80,73 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre art›fl göstermifltir. Bu branfl›n eski hesap düzenindeki toplam teknik kar içindeki pay› bir önceki y›l yüzde 10,68 iken, 2005 y›l›nda yüzde 10,82 olarak gerçekleflmifltir. In year 2005, the loss ratio in the Accident Branch has been realized as 80.73 percent, showing an increase with respect to the loss ratio of 2004. The share of this branch within the total technical profit according to the former accounting system was while 10.68 percent in the previous year, has been realized as 10.82 percent in the year 2005. YTL ABD Dolar› USD KAZA S‹GORTALARI ACCIDENT IINSURANCE KAZA S‹GORTALARI ACCIDENT IINSURANCE 2005 3.717.878.412 2004 3.051.409.000 2003 2002 2001 2.114.467.000 1.489.223.000 109.530.000 28 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 2.772.880.677 2004 2.283.476.118 2003 2002 2001 1.517.620.270 908.204.020 713.046.727 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.4. MÜHEND‹SL‹K S‹GORTALARI 3.4. ENGINEERING INSURANCE Mühendislik Sigortalar› 2005 y›l›nda genel prim üretim ortalamas›na paralel bir büyüme kaydetmifltir. Mühendislik Sigortalar›ndaki bu büyümenin Toplu Konut ‹daresi taraf›ndan ihale edilen konut iflleri ile Marmaray Projesinin sigorta maliyetlerinden kaynakland›¤› söylenebilir. Engineering Insurances have recorded a growth parallel with the general premium average in year 2005. This growth in Engineering Insurances may be attributed to the building construction contract awarded by Collective Housing Administration and to the insurance costs of the Marmaray Project. Sektörde mevcut a¤›r rekabet flartlar›n›n Mühendislik Sigortalar›na da s›çram›fl olmas› ve a¤›rlaflan reasürans flartlar›, 2005 y›l›nda Mühendislik Sigortalar›nda en belirgin iki geliflme oluflmufltur. The two most significant developments in the Engineering Insurances in year 2005 consist of the facts that the intense rivalry terms available in the sector have also spread on Engineering Insurances and the severe reinsurance terms increasing gradually. Dar hacimli Mühendislik Sigortalar›nda 2005 y›l›ndaki az say›da proje nedeniyle rekabet koflullar›n›n a¤›rlaflt›¤› ve fiyat›n yan› s›ra teminat kapsamlar›n›n geniflletilmesi yönünde teknik kriterleri zorlay›c› rekabet unsurlar›n uygulanmaya baflland›¤› tespit edilmifltir. Regarding the narrow volume in Engineering Insurances, it is determined that rivalry terms got harder due to few number of projects in 2005 and rivalry elements are started to be applied forcing technical criteria in widening the scope of coverage beside price. Gerileyen teknik karlar nedeniyle, reasürans flartlar› a¤›rlaflm›fl ve reasürörler riziko kabul kriterleri uygulamak suretiyle bu branflta daha belirleyici görev üstlenmeye bafllam›flt›r. Due to retreating technical profits, reinsurance terms got more difficult and reinsurance started to undertake more specific duties in this branch by applying the risk acceptance criteria. Otuzbir flirketin faaliyet gösterdi¤i Mühendislik branfl›nda 2005 y›l›nda prim gelirleri 322.110.090 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 16,94, ABD Dolar› baz›nda yüzde 16,55 oran›nda art›fl göstermifltir. In the Engineering Branch where thirty one companies are operating, the premium income in 2005 was raised to 322.110.090 YTL, showing an increase rate of 16.94 in current prices with respect to the previous year and 16.55 percent as based on USA Dollars. Mühendislik branfl› prim gelirlerinin toplam prim gelirleri içindeki pay›, bir önceki y›lla k›yasland›¤›nda, 2005 y›l›nda yüzde 4,06'dan yüzde 4,12'ye yükselmifltir. Regarding the Engineering Branch, the share of total premium income within the premium income for year 2005 was raised with respect to the previous year from 4.06 percent to 4.12 percent. 2005 y›l›nda Mühendislik branfl›nda hasar oran› yüzde 54,83 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre düflme göstermifltir. Bu branfl›n toplam teknik kar içindeki pay› bir önceki y›l yüzde 8,17 iken, 2005 y›l›nda yüzde 9,03'e yükselmifltir. In year 2005, the loss ratio in the Engineering Branch has been realized as 54.83 percent, showing a decrease with respect to the loss ratio of 2004. The share of this branch within the total technical profit in the former accounting system was while 8.17 percent according to the year 2004, has been realized as 9.03 percent in year 2005. YTL ABD Dolar› USD MÜHEND‹SL‹K S‹GORTALARI ENGINEERING INSURANCE 2005 2004 275.452.000 2003 2002 2001 MÜHEND‹SL‹K S‹GORTALARI ENGINEERING INSURANCE 322.110.090 221.497.000 195.868.000 122.548.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 240.237.239 2004 206.130.685 2003 2002 2001 158.975.108 119.450.280 85.128.605 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 29 3.5. TARIM S‹GORTALARI 3.5. AGRICULTURE INSURANCE 2005 y›l›nda sektördeki en önemli geliflme Tar›m sigortalar› branfl›nda gerçekleflmifltir. Prim üretim art›fl oranlar›ndan çok, y›llard›r beklenen Tar›m Sigortalar› Kanunu’nun 14.06.2005 tarihinde TBMM’de kabul edilerek yürürlü¤e girmesi önem tafl›maktad›r. Son iki y›ld›r Birlik ve Tar›m Sigortalar› Vakf› taraf›ndan oluflturulan; Tar›m Sigortalar› Teknik Çal›flma Gruplar›, ortak çal›flmalar› ile kanun taslak çal›flmalar›na destek vermifllerdir. In year 2005, the most important development in the sector has been realized in the Agriculture Insurances Branch. The fact that the Law for Agriculture Insurances expected for long years has been approved and put into effect Turkish Grand National Assembly on 14 June 2005 is more significant rather than the increase rates of premium production. In the last two years, Agriculture Insurances Technical Study Groups established by the Association and Agriculture Insurances Foundation have supported code draft studies by collective effort. 5363 say›l› Kanun, tar›mda mevcut dolu sigortalar›na ek olarak don, sel, kurakl›k risklerinin sigorta kapsam›na al›nmas›na olanak sa¤layacak flekilde, çiftçinin sigorta primine devletin destek vermesini öngörmektedir. Kanun, mevcut sistemlerin gelifltirilerek, tar›m ve sigorta sektörlerinin ilgili kurumlar›n›n ortak yönetiminde bir Havuz sisteminin oluflturulmas›n› hükme ba¤lam›flt›r. Havuz, Tar›m ve Köyiflleri Bakanl›¤›’ndan (TKB) ve Hazine Müsteflarl›¤›’ndan (HM)’ ikifler, Türkiye Ziraat Odalar› Birli¤i (TZOB), Türkiye Sigorta ve Reasürans fiirketleri Birli¤i (TSRfiB) ile Havuz ‹flletici fiirket’ten birer olmak üzere toplam yedi temsilciden oluflan bir Kurul taraf›ndan yönetilecektir. Havuzda Tar›m sigortalar› ile ilgili hizmetler sigorta flirketleri taraf›ndan kurulacak bir iflletici flirket taraf›ndan yürütülecektir. Di¤er geliflmifl ülke örneklerinde oldu¤u gibi, sorumlu kuruluflun Tar›m ve Köyiflleri Bakanl›¤› olaca¤› bu sistemde, sigorta ifllemleri ‹flletici fiirket Orta¤› Sigorta fiirketleri taraf›ndan ayn› esaslarla yürütülecek ve Hazine Müsteflarl›¤› taraf›ndan denetlenecektir. K a n u n a g ö r e , s i g o r t a fl i r k e t l e r i k e n d i p o l i ç e l e r i n i düzenleyebileceklerdir. Buna ek olarak; çiftçinin sigorta flirketlerine ödedi¤i primler, devletin ödeyece¤i destek primlerinin Havuz’da toplanmas› ifllemleri ile reasürans sa¤lama hizmetleri de Havuz ad›na ‹flletici fiirket’in üstlenece¤i di¤er görevlerdir. Ayr›ca, hasar tespitleri sonucunda belirlenen hasar tazminatlar› da ‹flletici fiirket taraf›ndan do¤rudan çiftçiye ödenecektir. Bugüne kadar, Tar›m Sigortalar› Vakf› (TSV) taraf›ndan yürütülen risk inceleme, hasar organizasyonu ve ar-ge çal›flmalar› Havuz ‹flletici fiirket taraf›ndan, e¤itim ve yay›n hizmetlerinin ise Vak›f taraf›ndan yürütülmesinin devam› beklenmektedir. Law No. 5363, in addition to Hail insurance available in Agriculture, foresees the government to support the insurance premium of the farmer, providing the freezing, torrent, drought risks to be included in the coverage. The Law, legalized to establish a Pool system under the joint management of the relevant institutes of insurance sectors by developing the available systems. The Pool is to be managed by a committee consisting of a total of seven representatives two from the Ministry of Agriculture and (TKB), two from the Treasury (HM) and one from the Association of Agriculture Chambers of Turkey (TZOB), one from the Association of the Insurance and Reinsurance Companies of Turkey (TSRfiB) and one from the Pool Operator Company. In the Pool, services regarding Agriculture Insurances are to be carried out by an operator company to be established by insurance companies. As in other samples of developed countries, the responsible establishment shall be the Ministry of Agriculture and the insurance procedures shall be carried out by the Insurance Companies partner to the Operator Company under the same principles and to be inspected by the Treasury. According to Law, insurance companies may issue their own policies. In addition to this, the premiums paid by the farmer to the insurance companies, the procedures of depositing in the Pool the supporting premiums paid by the government, and services for providing reinsurance are other duties to be undertaken by the Operator Company on behalf of the Pool. Furthermore, indemnities specified as the result of damage inspections shall be paid directly to the farmer by the Operator Company. Until now, risk analysis, claim organization and research-development studies carried out by the Foundation of Agriculture Insurances (TSV) are expected to be continued by the Pool Operator Company, and the training and publication services to be executed by the Foundation. 30 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.5. TARIM S‹GORTALARI 3.5. AGRICULTURE INSURANCE 5363 say›l› Tar›m Sigortalar› Kanunu çerçevesinde biri Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü taraf›ndan, di¤eri Tar›m ve Köyiflleri Bakanl›¤› taraf›ndan haz›rlanan iki Yönetmelik 22.09.2005 tarihinde Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Di¤er taraftan, mevcut uygulamada Tar›m sigortalar› branfl›nda poliçe düzenleyen 10 sigorta flirketinin yan› s›ra 6 sigorta flirketi de Tar›m sigortalar› branfl›nda ruhsat alm›flt›r. Bu flirketler bir araya gelmifl ve Havuz iflletici flirket olarak TARS‹M (Tar›m Sigortalar› Merkezi) ad› ile bir A.fi. kurmufllard›r. Havuz hizmetlerinin daha h›zl› yürütülmesini sa¤lamak amac› ile Birlik Tar›m ‹nceleme Araflt›rma Komitesi oluflturdu¤u “Bitkisel Ürün Sigortalar› Çal›flma Grubu” ile “Çiftlik Hayvanlar› Sigortalar› Çal›flma Grubu” Tar›m Sigortalar› Kanunu’nun yürürlü¤e girmesinin hemen ard›ndan yo¤un bir çal›flma ile “Tar›m Sigortalar› Genel fiartlar› Taslaklar›”n› haz›rlam›fllard›r. Y›l içinde 10 kez ola¤anüstü olarak toplanan Komite, yapm›fl oldu¤u çal›flma program› ile dolu sigortalar›nda oldu¤u gibi don, sel, kurakl›k risk haritalar›n›n ve aktüerya çal›flmalar›n›n tamamlanmas›, prim fiyatlar›n›n, pilot risk, bölge ve ürünlerin seçimi konular›nda da teknik çal›flmalarla deste¤ini sürdürecektir. Birlik Tar›m Komitesi’nin sigorta flirketleri, TSV ve TARS‹M ile ortak çal›flmalar› sürdürülmektedir. Onbefl flirketin faaliyet gösterdi¤i tar›m branfl›nda 2005 y›l›nda prim gelirleri 48.530.480 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 64,97, ABD Dolar› baz›nda yüzde 64,42 oran›nda art›fl göstermifltir. Within the framework of the Law for Agriculture Insurances No. 5363, two regulations have been published on 22 September 2005 on the Official Gazette and put into force, one of which was prepared by the General Directorate of Insurance of the Turkish Treasury and the other by the Ministry of Agriculture. On the other hand, at the present practice, besides ten insurance companies issuing policies in the Agriculture Insurance branch, 6 more insurance companies received licenses in Agriculture Insurance branch. These companies came together and established a Joint Stock Company under the name TARS‹M (Agriculture Insurances Centre) as a Pool Operator Company. In order to enable the Pool services to be carried out more rapidly, “Vegetable Products Insurances Study Group” and “Farm Livestocks Insurances Study Group” constituted by the Committee of Agricultural Analysis and Research Committee of the Association, immediately after the effectiveness of the code for Agricultural Insurances, prepared “Drafts for general terms of Agricultural Insurances” showing its best effort. Extraordinary Committee meetings have been realized 10 times within the year, this committee shall also carry out its support with the studies under the schedule he prepared for freezing, torrent drought risk maps as well as he already did for hail insurances, and technical studies for completion of actuarial studies, premium prices, pilot risk, choice of region and products. Joint studies of the Association Agricultural Committee with the insurance companies, TSV and TARS‹M are proceeding. Tar›m branfl› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›nda yüzde 0,43'den 2005 y›l›nda yüzde 0,62’ye yükselmifltir In the Agriculture branch where fifteen companies are operating, the premium income in 2005 was raised to 48,530,480 YTL, showing an increase rate of 64.97 in current prices with respect to the previous year and 64.42 percent as based on USD. 2005 y›l›nda tar›m branfl›nda hasar oran› yüzde 87,38 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre art›fl göstermifltir. Bu branfl›n eski düzen hesap plan›na göre toplam teknik kar içindeki pay› bir önceki y›l yüzde 0,29 iken, 2005 y›l›nda yüzde 0.33 olarak gerçekleflmifltir. Regarding the Agriculture branch, the share of total premium income within premium income for year 2005 was raised with respect to the previous year from 0.43 percent to 0.62 percent. In year 2005, the loss ratio in Agriculture branch has been realized as 87.38 percent, showing increase with respect to the loss ratio of 2004. The share of this branch within the total technical profit according to the former accounting system was while 0.29 percent in the previous year has been realized as 0.33 percent in the year 2005. YTL ABD Dolar› USD TARIM AGRICULTURE TARIM AGRICULTURE 2005 48.530.480 2004 29.417.000 2003 2002 2001 20.586.000 15.424.000 8.655.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 36.195.167 2004 22.013.804 2003 2002 2001 14.775.153 9.406.341 6.012.146 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 31 3.6. HUKUKSAL KORUMA S‹GORTALARI 3.6. LEGAL PROTECTION INSURANCE Onbefl flirketin faaliyet gösterdi¤i hukuksal koruma branfl›nda 2005 y›l›nda prim gelirleri 21,728.105 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 14,76, ABD Dolar› baz›nda yüzde 14,37 oran›nda art›fl göstermifltir. In the Legal Protection branch where fifteen companies are operating, the premium income in 2005 was raised to 21,728,105 YTL, showing an increase rate of 14.76 in current prices with respect to the previous year and 14.37 percent as based on USD. Hukuksal Koruma branfl› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›nda oldu¤u gibi 0,28 olarak ayn› seviyede kalm›flt›r. Regarding the Legal Protection branch, the share of total premium income within premium income for the year 2005 remained the same with the previous year at 0.28 percent. 2005 y›l›nda Hukuksal Koruma branfl›nda hasar oran› yüzde 3,74 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre azalm›flt›r.. Bu branfl›n toplam teknik kar içindeki pay› bir önceki y›l yüzde 1,97 iken, 2005 y›l›nda yüzde 1,94’e düflmüfltür. In year 2005, the loss ratio in the Legal Protection branch has been realized as 3.74 percent, showing a decrease with respect to the loss ratio of 2004. The share of this branch within the total technical profit according to former accounting system was while 1.97 percent in the previous year has been realized as 1.94 percent in year 2005. YTL ABD Dolar› USD HUKUKSAL KORUMA LEGAL PROTECTION HUKUKSAL KORUMA LEGAL PROTECTION 2005 21.728.105 2004 18.934.000 2003 2002 2001 5.492.000 2.878.000 2.254.000 32 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 16.205.329 2004 14.168.740 2003 2002 2001 3.941.506 1.755.151 1.565.491 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.7. KRED‹ S‹GORTALARI 3.7. CREDIT INSURANCE Üç flirketin faaliyet gösterdi¤i kredi branfl›nda 2005 y›l›nda prim gelirleri 4.489.004 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 67,44 , ABD Dolar› baz›nda yüzde 66,86 oran›nda art›fl göstermifltir. In the Credit branch where three companies are operating, the premium income in 2005 was raised to 4,489,004 YTL, showing an increase rate of 67.44 in current prices with respect to the previous year and 66.86 percent as based on USA Dollars. Kredi branfl› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›nda yüzde 0,04 iken bu oran, 2005 y›l›nda yüzde 0,06 olarak gerçekleflmifltir. Regarding the Credit branch, the share of total premium income within premium income for year 2005 was 0.04 for year 2004, has been realized as 0.06 for year 2005. 2005 y›l›nda kredi branfl›nda hasar oran› yüzde 43,61 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre azalm›flt›r. Bu branfl›n bir önceki y›l toplam teknik kar içinde yüzde 0,04 olan pay› 2005 y›l›nda 0,06’ya yükselmifltir. In year 2005, the loss ratio in Credit branch has been realized as 43.61 percent, showing increase with respect to the loss ratio of 2004. The share of this branch within the total technical profit in the former calculation system was while 0.04 percent in the previous year has been realized as 0.06 percent in the year 2005. YTL ABD Dolar› USD KRED‹ CREDIT KRED‹ CREDIT 2005 4.489.004 2004 2.681.000 2003 2002 2001 1.147.000 444.000 354.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 3.348.004 2004 2.006.477 2003 2002 2001 822.882 270.774 245.872 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 33 3.8. SA⁄LIK S‹GORTALARI 3.8. HEALTH INSURANCE 2005 y›l›na TÜ‹K verilerine göre enflasyon oranlar›; TÜFE Genel %7.1, TÜFE Sa¤l›k %8.7, Hekimlik %10 olarak gerçekleflmifltir. According to the Turkish Statistical Institute (TURKSTAT) data of 2005, inflation rates have been realized as; Consumer Price Index General %7.1, Consumer Price Index Health %8.7, Medicine %10. Sosyal Güvenlik Kurumlar›’n›n özel sa¤l›k kurulufllar› ile yapt›¤› anlaflmalar›n say›s› ve kapsam› geniflletilmifltir. Bu kapsamda SSK’n›n serbest eczanelerle yapt›¤› anlaflmalar örnek olarak verilebilir. Genel Sa¤l›k Sigortas› Kanun Tasar›s›’n›n ad›, Sosyal Sigortalar ve Genel Sa¤l›k Sigortas› Kanun Tasar›s› olarak de¤ifltirilmifl ve tasar›n›n içine emeklilik ile ilgili kanun tasar›s› eklenmifltir. Tasar› 2005 y›l› sonu itibariyle TBMM’de onay için beklemekte olup 2006 y›l› bafl›nda görüflülecek ilk kanun taslaklar›ndan birisi konumundad›r. The number and scope of the agreements made by Social Security Institutes with private health organizations have been increased. In this scope the agreements of SSK with free pharmacies may be given as an example. Hazine Müsteflarl›¤› taraf›ndan Hastal›k Sigortas› branfl›n›n ad› Sa¤l›k Sigortas› olarak de¤ifltirilmifltir. The name of Draft of the Law for General Health Insurance has been changed as the Draft of the Law for Social Insurances and General Health Insurance, and draft of Law regarding retirement has been added to this draft. The draft is waiting for approval at TBMM by the end of the year 2005 and is in the position to be the first to be discussed at the beginning of the year 2006. Sa¤l›k harcamalar›nda %18 olan KDV oran› 1 Ocak 2005’ten itibaren %8’e düflürülmüfltür. The name of the Sickness Insurance Branch has been changed into Health Insurance by the Treasury Secretariat. 2005 y›l› içerisinde Sa¤l›k Sigortas› Genel fiartlar›’nda de¤ifliklik yap›larak 3713 say›l› Terörle Mücadele Kanununda belirtilen terör eylemleri ve sabotaj ile bunlar› önlemek ve etkilerini azaltmak amac›yla yetkili organlar taraf›ndan yap›lan müdahaleler, teminat kapsam› d›fl›nda kalan haller maddesine eklenmifltir. The VAT rate which was 18 % in health expenses has been decreased to 8% starting from 1 January 2005. Birlik Sa¤l›k Sigortas› ‹nceleme Araflt›rma Komitesi’nden temsilcilerin de görev ald›¤› Hazine Müsteflarl›¤› ‹htisas Komitesi taraf›ndan çal›fl›lmakta olan Özel Sa¤l›k Sigortalar› Kanun Tasla¤› çal›flmalar› tamamlanarak Hazine Müsteflarl›¤› makam›na sunulmufltur. Sosyal Sigortalar ve Genel Sa¤l›k Sigortas› Kanun Tasar›s› ile ilgili olarak TSRfiB taraf›ndan bir lobi grubu oluflturulmufl ve bu grup tasar› ile ilgili sektör görüfl ve önerilerini TBMM’deki ilgili Komisyonlara ve bu konuyla ilgili Müsteflarl›k yetkililerine aktarm›flt›r. Hazine Müsteflarl›¤› taraf›ndan, Seyahat Sa¤l›k Sigortas› Genel fiartlar› Tasla¤› haz›rlanarak görüfl için Birlik’e gönderilmifl ve bu Genel fiartlar 1 Mart 2006 tarihinde yürürlü¤e girmifltir. Sosyal Sigortalar ve Genel Sa¤l›k Sigortas› Kanun Tasar›s› ile ilgili olarak Birlik dan›flmanl›¤›na Say›n Haluk Özsar› getirilmifltir. Bu kapsamda GSS Aktüerya Çal›flma Grubu oluflturularak çal›flmalara bafllanm›flt›r. Within year 2005, modifications have been made in the General Terms of General Health Insurance Terror acts and sabotage specified in Law No. 3713 for Fight against Terrorism and interventions made by authorized organs to prevent them and minimize their effects, have been added into the exclusions. The studies for the draft law on Private Health Insurances carried out by the Treasury Expert Committee where the representatives of the Association Health Insurance Analysis and Research Committee also participate, have been completed and submitted to the Treasury. A lobby group has been established by the Association of the Insurance and Reinsurance Companies of Turkey concerning the Draft of the Law for Social Insurances and General Health Insurance and this group has conveyed the views and suggestions of the sector regarding the draft to the relevant Commissions at Turkish Grand National Assembly and to the Secretariat authorities in charge of this subject. The Draft of General Conditions for Travel Health Insurance has been prepared by the Treasury Secretariat and submitted to the Association for opinion and these General Conditions have been put into force on the date March 1st, 2006. Concerning the Draft of the Law for Social Insurances and General Health Insurance (GHI), Mr. Haluk Özsar› has been appointed as the Association Consultant. Within this scope, GHI Actuarial Study Group has been established and studies have been started. 34 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.8. SA⁄LIK S‹GORTALARI 3.8. HEALTH INSURANCE Türk Ticaret Kanunu Tasar›s› görüfl al›nmak üzere Birlik’e gönderilmifl, eskisine oranla sa¤l›k branfl› ile ilgili düzenlemelerin yer ald›¤› Tasar› ile ilgili olarak Komite görüflü Birlik’e sunulmufltur. The draft Turkish Commercial Code has been sent to the Association to receive their views, and the view of the Committee has been submitted to the Association regarding the Draft where the arrangements regarding Health branch are included with respect to the old one. Hazine Müsteflarl›¤›, Ekim 2005’te sa¤l›k sigortalar›nda sözleflmenin sona ermesi nedeniyle yap›lacak prim iadelerinin k›sa dönem esas›na göre de¤il, gün esas›na göre yap›lmas› gerekti¤i yönünde bir duyuru yay›nlam›flt›r. The Turkish Treasury has published and announced in October 2005 that the premium repayments for expiry of agreement in Health Insurances should be made on a daily basis, not on a short term basis. Otuzüç flirketin faaliyet gösterdi¤i sa¤l›k branfl›nda 2005 y›l›nda prim gelirleri 798,538,595 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 17,09, ABD Dolar› baz›nda yüzde 16,69 oran›nda art›fl göstermifltir. In the Health branch where thirty three companies are operating, the premium income in 2005 was raised to 798,538,595 YTL, showing an increase rate of 17.09 in current prices with respect to the previous year and 16.69 percent as based on USA Dollars. Sa¤l›k branfl› prim gelirlerinin 2004 y›l›nda toplam prim gelirleri içinde yüzde 10,05 olan pay›, 2005 y›l›nda yüzde 10,22'ye yükselmifltir. Regarding the Health branch, the share of total premium income within premium income for year 2005 was raised with respect to the previous year from 10.05 percent to 10.22 percent. 2005 y›l›nda sa¤l›k branfl›nda hasar oran› yüzde 84,66 olarak gerçekleflerek, 2004 y›l›n›n hasar oran›na göre art›fl göstermifltir. Bu branfl›n toplam teknik kar içindeki pay› bir önceki y›l yüzde 9,64 iken, 2005 y›l›nda yüzde 6,02'ye gerilemifltir. YTL ABD Dolar› USD SA⁄LIK HEALTH SA⁄LIK HEALTH 2005 798.538.595 2004 682.014.000 2003 517.595.000 2002 2001 In year 2005, the loss ratio in the Health branch has been realized as 84.66 percent, showing a decrease with respect to the loss ratio of 2004. The share of this branch within the total technical profit according to the former accounting system was while 9.64 percent in the previous year, has been realized as 6.02 percent in the year 2005. 410.422.000 270.383.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 595.568.761 2004 2003 2002 2001 510.374.904 371.494.634 250.296.235 187.822.544 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 35 3.9. HAYAT S‹GORTALARI 3.9. LIFE INSURANCE 2005 y›l›nda sektörde 24’ü aktif, 2 adet faaliyeti durdurulmufl olan toplam 26 Hayat Sigorta fiirketi ile Bireysel Emeklilik fiirketinin yer ald›¤› gözlenmektedir. Bunlardan, Bireysel Emeklilik sistemi içinde yer alan 11 flirketten 10’u Bireysel Emeklilik faaliyeti yan›nda, di¤er 12 Hayat Sigorta fiirketi gibi hayat sigortalar› branfl›nda da faaliyet göstermektedir. Ayr›ca Elementer branfllarda faaliyet göstermekle birlikte geçmifl y›llardan kalan hayat portföyünü devam ettiren 4 sigorta flirketi bulunmaktad›r. In year 2005, total 26 Life Insurance Companies and Individual Retirement Companies are operating in the sector, of which 24 are active and 2 with operations terminated. 10 of the 11 companies included in the Individual Retirement system, are operating also in Life Insurances Branch just like the other 12 Life Insurance Companies. Furthermore, when 4 insurance companies which are operating in elementary branches and continue the life portfolio from the former years are taken into consideration, it is observed that a total of 27 companies are included in the Life Branch. Hayat Sigorta fiirketlerimiz 2005 y›l›ndaki faaliyetleri sonucu, sektör olarak 2004 y›l›na göre % 1,48 civar›nda bir üretim art›fl› sa¤land›¤› gözlenmektedir. 2005 Y›l› enflasyon oran›n (TÜFE ) %7,72 oldu¤u göz önüne al›nd›¤›nda, bu y›l sektörün %6 civar›nda küçüldü¤ünü söyleyebiliriz. Bu durumun; ülkemizde yaflanan ekonomik ve sosyal sorunlar yan›nda, özellikle hayat sigortas› ifltira ve tazminat ödemelerine getirilen gelir vergisi stopaj› yap›lmas› zorunlulu¤unun olumsuz etkisi ve Bireysel Emeklilik fiirketlerinin çal›flmalar›nda Emeklilik konusuna daha fazla a¤›rl›k vermelerinden kaynakland›¤›n› belirtebiliriz. Bununla birlikte; sektörün gün geçtikçe kan kaybetti¤i, acil olarak yasal ve idari eksikliklerin tamamlanmas› yönündeki çal›flmalara a¤›rl›k verilmesinin önemi bir kere daha ortaya ç›km›flt›r. Bu ba¤lamda; Avrupa Birli¤ine girifl çal›flmalar›n›n bafllamas›na ra¤men, 2005 y›l›nda da Sigortac›l›k Yasas›n›n ç›kmam›fl olmas›n›, dolay›s›yla AB sigorta direktiflerine uyum konusundaki belirsizlikleri, hayat sigortalar›n›n temelini oluflturan mortalite konusunda, henüz bir Türk Mortalite Tablosunun bulunmamas›n›, bireysel emeklilik yat›r›m gelirlerine vergi muafiyeti getirilirken hayat matematik karfl›l›klar› yat›r›mlar›na vergi stopaj› uygulanmas› gibi hususlar› belirtebiliriz. Bütün bu olumsuzluklara ra¤men, geliflen teknolojik imkanlar ve iletiflimde yaflanan geliflmeler sonucu sigortal› bilincindeki geliflim, sektörde sunulan hizmet kalitesinin önemli oranda artmas›n› sa¤lam›flt›r. Özellikle verimli yat›r›m sonucu hemen hemen tüm flirketlerin enflasyon üzerinde kar pay› sa¤lamas› sonucu matematik rezervlerin de¤eri yükselmifltir. Özellikle Hayat matematik rezervlerinin günden güne büyük art›fl göstermesi ile 3,5 Milyar USD seviyelerine ulaflmas›, günümüz ekonomik düzenlemeleri içinde önemli finansal kaynaklar aras›nda Hayat Sigortalar›n›n da yer almas›n› sa¤lam›flt›r. Gelecekte ülkenin kalk›nmas› ile kifli bafl› gelirlerde meydana gelecek art›fllar›n; kiflilerin refah›n› art›rmas› sonucu, sigorta ihtiyac›, dolay›s›yla hayat sigortas› üretiminin de art›raca¤› muhakkakt›r. Bunun için özellikle vergisel boyutta teflviklerin art›r›lmas›, bunu sa¤lamada en büyük etken olacakt›r. 36 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The Life Insurance Companies, as the result of operations of the year 2005, production increase of about 1.48 % has been maintained as a sector with respect to year 2004. Taking into consideration that the inflation rate for year 2005 is (TÜFE) %7.72, there was a decrease %6 in the sector. This condition arises, besides economic and social problems faced in Turkey, especially from the adverse effect of the obligation to make revenue tax stoppage enforced on Life Insurances partnership and recovery payments and from the fact that Individual Retirement Companies emphasize the subject of Retirement in their studies. However; it is of great significance that studies are accelerated in completing the legal and administrative deficiencies as soon as possible. In this context; despite the fact that the studies have been started to enter the European Union, we may point out the subjects such as the Insurance Law has not been legislated also in year 2005, therefore there is indefiniteness in complying with the EU insurance directives, and regarding mortality which constitutes the basis of Life Insurances, there has been no Turkish Mortality Table yet, while tax exemption is brought for Individual Retirement investment income, tax stoppage is applied to mathematical reserves of Life. Despite all these negative matters, the development in awareness of the insured as the result of developments realized in communication and advanced technological facilities, caused the quality of services offered to be increased at a significant rate. Especially as the result of productive investment leading almost all the companies to provide a profit share over the inflation rate, the value of mathematical reserves increased. Especially the fact that life mathematical reserves show great increase day by day and reach the level of 3.5 Billion USD, provided the life Insurances to be included within important financial resources under the economic regulations today. In the future, accompanied with the development of our country, when the increases to occur in income per person lead to increase in prosperity of individuals, the production of Life Insurances shall probably increase. Therefore the increase especially in promotions regarding taxes shall be the greatest factor in achieving this result. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3.9. HAYAT S‹GORTALARI 3.9. LIFE INSURANCE 2004 y›l› sonu itibari ile hayat branfl›ndaki toplam hayat sigortal›lar› say›s› 5.365.788 iken, bu say› 2005 y›l› sonunda 5.640.967 olarak gerçekleflmifl ve yaklafl›k yüzde 5 oran›nda art›fl göstermifltir. By the end of year 2004, while the total number of those with Life Insurance in the Life Branch was 5.365.788, this figure has been realized at the end of 2005 as 5.640.967 leading to an increase at the rate of approximately 5 percent. Yirmialt› flirketin faaliyet gösterdi¤i hayat branfl›nda 2005 y›l›nda prim gelirleri 1.242.011.375 YTL’ye yükselerek bir önceki y›la göre cari fiyatlarla yüzde 1,48, ABD Dolar› baz›nda yüzde 1,14 oran›nda art›fl göstermifltir. Hayat branfl› prim gelirlerinin toplam prim gelirleri içindeki pay› 2004 y›l›nda yüzde 18,04’den 2005 y›l›nda yüzde 15,89’a düflmüfltür. YTL HAYAT LIFE 2005 1.242.011.375 2004 1.223.945.000 2003 2001 Regarding the Life branch, the share of total premium income within premium income was while 18.04 percent for the year 2004, has dropped down to 15.89 percent in the year 2005. ABD Dolar› USD HAYAT LIFE 2002 In the Life branch where twenty six companies are operating, the premium income in 2005 was raised to 1.242.011.375 YTL, showing an increase rate of 1.48 in current prices with respect to the previous year and 1.14 percent as based on USA Dollars. 1.032.552.000 686.350.000 461.350.000 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2005 926.321.133 2004 915.920.807 2003 2002 2001 741.095.654 418.571.180 320.478.583 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 37 3.10. SORUMLULUK S‹GORTALARI 3.10. LIABILITY INSURANCE Sorumluluk sigortalar›, 2005 y›l›nda gerek Avrupa Birli¤i süreci gerek sigortal›lar›n artan sorumluluk bilinci neticesinde ilgi oda¤› olmaya devam etmifl, di¤er yandan rekabet ortam›n›n oluflturdu¤u olumsuz flartlar flirketleri teknik anlamda zorlam›flt›r. Liability insurance continued to be the centre of attention regarding both the course of European Union and as the result of increasing liability awareness of the insured; on the other hand the adverse conditions caused by rivalry terms have forced the companies technically. Mesleki Sorumluluk Sigortas› genel flart ve bunun alt›nda yer alacak olan dört ana meslek grubuna iliflkin ek flart (kloz) taslak çal›flmalar› tamamlanm›flt›r. 27.01.2006 tarihinde Zorunlu Sertifika Mali sorumluluk Sigortas›, 26.02.2005 tarihinde Özel Güvenlik Mali Sorumluluk Sigortas› Genel fiartlar› yürürlü¤e girmifl, genel olarak tüm sorumluluk branfllar›nda geçmifl y›llara göre teklif ve poliçe talebi artm›fl, yüksek teminat limitleri istendi¤i gözlenmifltir. 38 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The draft studies have been completed for the general terms of Profession Liability Insurance and the additional clause regarding four main profession groups to be enclosed. . On 27 January 2006, Compulsory Certificate Third Party Liability Insurance and on the date 26 February2005 General Terms for Private Security Third Party Liability Insurance have been put into force, suggestion and policy demand have been increased in general at all liability branches with respect to the previous years, and high coverage limits are requested. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 4. SEKTÖRÜN HASAR DE⁄ERLEND‹RMES‹ 4. EVALUATION OF THE LOSSES IN THE SECTOR Oto kaza branfl›nda 2005 y›l›nda yaflanan 2. el araç piyasas›ndaki durgunluk ve buna ba¤l› olarak araç fiyatlar›nda yaflanan düflme, do¤rudan sigorta bedellerine de yans›d›¤›ndan prim gelirlerinde azalma kaç›n›lmaz olmufltur. Sigorta bedellerinin inmesine ba¤l› olarak azalan primlerin yan› s›ra, özellikle kasko branfl›nda rekabetin fiyatlar› düflürücü etkisine ra¤men buna ters oranda yedek parça maliyetlerinin sürekli art›fl göstermesi de kasko teknik karl›l›¤›n› olumsuz olarak etkilemeye devam etmifltir. Concerning the Motor Accident branch, since the stagnation lived in year 2005 in the second hand vehicle market and consequently the decrease experienced in vehicle prices have been directly reflected on insurance costs and a decrease in premium income has been unavoidable. Besides the premium decrease as based on the decrease in sums insured, despite the effect of competition especially in decreasing price in Motor insurance branch, constant increase in the costs of spare parts at an inverse proportion kept on affecting hull insurance the technical profitability adversely. Keza enflasyona paralel olarak artan yedek parça maliyetleri, özellikle ikinci el oto piyasas›ndaki durgunluk ve düflen oto piyasa rayiçleri çerçevesinde, onar›lmas› mümkün ama ekonomik olmayan büyük hasarl› araçlar›n “a¤›r hasarl›” olarak ifllem görmelerine yol açmaya devam etmifltir. Teknik karl›l›¤› olumsuz etkileyen hasar maliyetlerinde süregelen art›fl›n bir nedeni de baflta lüks araçlar olmak üzere, sigortal› araçlar›n kendi anahtarlar›n›n ele geçirilmesi ve/veya araç üzerinde b›rak›lmas› sonucu meydana gelen h›rs›zl›klardaki art›flt›r. Bu türlü araç çal›nmalar› dahil genel boyutu itibariyle ‹stanbul baflta olmak üzere büyük flehirlerde görülen araç h›rs›zl›k oran›ndaki art›fl, özellikle, bu konuda her geçen gün büyüme gösteren organize suç örgütlerinin, ülkemizdeki yasal düzenlemelerdeki boflluk ve cezai flartlardaki yetersizliklerden istifade etmesinin yaratt›¤› bir sonuçtur. Keza Türk Ticaret Kanunu ve Trafik Kanunu ilgili hükümlerine uygun olarak düzenlenmek durumunda olunan mevcut genel flartlardaki baz› maddeler ile sigortal›lar›n sigortal› de¤illermiflçesine h›rs›zl›¤a karfl› gerekli ek önlemleri almakta ihmalkar davranmalar› da h›rs›zl›k riski aç›s›ndan hasar/prim dengesinde olumsuzlu¤u art›rmaktad›r. Bu konu, gündeme al›narak ilgili genel flartlarda de¤ifliklik önerileri oluflturulmufltur. Özellikle tam z›ya hasarlar ile ilgili olan bu de¤ifliklik önerileri Hazine Müsteflarl›¤› taraf›ndan da bir bütün halinde onayland›¤› ve uygulamaya geçirildi¤i takdirde, kanaatimizce, onar›lan pert araçlar›n muayene zorunlulu¤u pert araçlarla ilgili yaflanan suistimalleri ve teknik olarak uygun olmayan onar›mlar› önemli ölçüde engelleyecektir. The cost of spare parts increasing in parallel with the inflation, especially within the frames of stagnation in the second hand car market and current rates falling in the auto market, caused the cars with repairable but not economical high loss ratio, to be transacted as “severe damage”. Another reason of constant increase in losses that affect the technical profitability adversely is the increase in thefts to occur due to stealing the keys of the insured cars and/or leaving the keys on the cars, mainly on luxurious cars. Including this kind of car thefts, the increase in the rate of car thefts that occur in large cities, mainly in ‹stanbul in general, is the result created especially by organized crime organizations with daily growing rate in this subject, misusing the deficiencies in the blanks and penal clauses in the legal regulations of our country. Furthermore some articles in the available general terms required to be arranged in accordance with the provisions related with Turkish Commercial Law and Traffic Law and the insured acting negligent in taking necessary additional steps against theft as if they are not insured, increase the adverse condition in loss/premium balance regarding the risk of theft. Taking this subject into the agenda, suggestions have been made for modification of the relevant general terms. In case these modification suggestions especially concerning full loss damages have been certified as whole by Treasury Secretariat and put into operation, we suppose that the obligation for examination of the repaired pert cars shall prevent to a great extent the misuses experienced with pert cars and repairs not approved technically. Kaza branfl›nda sorun olarak görünen bir di¤er husus da, Emniyet birimlerinin farkl› yerlerde farkl› tutanak uygulamalar›, birçok ilçede özellikle tek tarafl› hasarlarda zab›t düzenlenmeyerek sigortal›n›n savc›l›¤a yönlendirilmesidir. Bu durum hem operasyon hem de suistimallere aç›k olmas› nedeni ile sorun yaratmaktad›r. Bu konuda farkl› birimlerinin farkl› uygulamalar›n›n ortadan kald›r›larak sistemin netlefltirilmesi gerekmektedir. Another subject considered as a problem in the Accident branch is the act that the Security units apply different reports at different places, and in many of the counties especially concerning unilateral damages, guiding directly to District Attorney without preparing reports. This condition creates a problem both regarding operation and being open to misconducts. In this subject, different practices of different units should be removed leading to a net system. TRAMER’in kurulmas›n›n, zorunlu trafik poliçesi olmayan araçlar›n tespiti, prim art›fl› sa¤lamas› ve sektöre bu branflta disiplin getirmesi anlam›nda etkileri hissedilmeye bafllanm›flt›r. Ancak trafik branfl›nda kötü niyetli hasar taleplerinin tespitine yönelik çal›flmalar›n da 2006’da süratle uygulamaya al›nmas› beklenmektedir. The effects of establishment of TRAMER are being felt regarding determining the vehicles without obligatory traffic policy, maintaining premium increase and providing discipline on this branch to the sector. However the studies concerning specifying the grauduent claims in traffic branch are expected to be put into operation in 2006. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 39 4. SEKTÖRÜN HASAR DE⁄ERLEND‹RMES‹ 4. EVALUATION OF THE LOSSES IN THE SECTOR Bununla beraber TRAMER bünyesinde yürütülen çal›flmalar neticesinde, kasko sigortalar›nda Hasar Durum Belgesi ve Zorunlu Karayolu Tafl›mac›l›k Mali Sorumluluk Sigortas› teknik detaylar› ile ilgili projeler son aflamaya getirilmifl olup, Hasar Durum Belgesi Projesi 01.04.2006 tarihinde yürürlü¤e girecek hale getirilmifltir. Ayr›ca ZKTMS Sigortas› ile Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk Sigortas› aras›nda “öncelik s›ras›n›n tespitine” yönelik olarak yürütülen çal›flmalar sonucunda 11.02.2006 tarihinde ZKTMS Sigortas› Genel fiartlar›’nda de¤ifliklik yap›lm›fl ve belirsizlik ortadan kald›r›lm›flt›r. However as a result of studies carried out within the structure of TRAMER, concerning the automobile insurances, projects regarding the technical details of Damage Condition Certificate and Compulsory Motor Vehicle TPL Insurance have been brought to the last phase, and the Project of Damage Condition Certificate became ready to be put into force on the date 01.04.2006. Also as the result of studies carried out in “determination of priority” between Compulsory Third Party Liability Insurance for Highway Passenger Transportation (ZKTMS) Insurance and Compulsory Motor Vehicles TPL Insurance, a modification has been made on the date 11.02.2006 on the General conditions of ZKTMS Insurance avoiding indefiniteness. TRAMER benzeri bir yap›n›n kaskoda da uygulanacak olmas› ile de, Birlik taraf›ndan alt yap› çal›flmalar› tamamland›¤›nda, kasko branfl›nda prim kay›plar›n›n ve büyük ölçüde suistimalli hasarlar›n önüne geçilmesi mümkün olabilecektir. Sektörde olumlu olarak izledi¤imiz bir uygulama da özellikle Oto Kaza branfl›nda yayg›n olarak kullan›lmaya bafllanan Tek Tip Ekspertiz Raporu uygulamas›d›r. Standart Eksper Raporu kullan›m›, bafllang›çta baz› eksperler yönünden bir zorluk ve direnç unsuru olarak görülmüfl olsa da, her sigorta flirketine ayr› formatta rapor yazma s›k›nt›s›n›n giderilmesi, hangi bilginin raporun hangi bölümünde bulunuyor oldu¤unun gerek eksper gerek sigortac› yönünden bilinmesine ba¤l› olarak tetkik sürecinde avantaj sa¤lamas›, özellikle servis sa¤lay›c›lar nezdinde yaz›lan raporlardan ilgili flirketin kendi bilgilerine yönelik olarak sa¤lad›¤› istatistiksel bilgi v.b. flu anda birkaç›n› sayabilece¤imiz somut faydalar sa¤lam›flt›r. fiu anda say›labilen bu somut faydalar›n yan› s›ra ileride sektör olarak eksper rapor bilgilerinin tarafs›z ve güvenli bir merkezde toplanmas› halinde, sektörün ortak datalar›ndan elde edilecek bilgilerle sektöre sa¤lanacak ve varsay›mlardan uzak reel say›lara göre elde edilecek istatistiki bilgi ve verilere ulaflabilmek en büyük beklentilerimizdendir. Yang›n branfl›nda ise, 2004 y›l›nda oldu¤u gibi 2005 y›l›nda da, özellikle paket poliçeler kapsam›nda h›rs›zl›k hasarlar›nda art›fl devam etmifltir. Ekonomik koflullar›n ve ceza sisteminin cayd›r›c›l›ktan uzak olmas›n›n bu hasarlar›n artmas›nda katk›s› çok büyüktür. Bu y›l özellikle eczanelere, tekel sat›fl noktalar›na, beyaz eflya sat›fl ve depolar›na yönelen h›rs›zl›k fiillerinde art›fl dikkat çekici olmufltur. Nakliyat branfl›nda ise, önceki y›llara k›yasla ciddi farkl›l›k gösterecek bir geliflme olmamakla beraber 2005 y›l› ihracat yan›nda ithalat›n da artt›¤› bir y›l oldu¤undan emtea branfl›nda üretimde k›smi bir art›fl elde edilmifltir. Emtea sigortalar›nda geçti¤imiz y›l çok ciddi büyüklükte hasarlar yaflanmam›flt›r. 40 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Accompanied with the application of a structure similar with TRAMER also in the Automobile insurance, when the studies of the under structure have been completed by the Association, it shall be possible to prevent the premium losses and fraud to a great extent in the Automobile insurance branch. Another positive development in the sector is the Standardized Survey Report practice started to be used commonly especially in the Auto Accident Branch. Use of Standard Survey Report, even if considered as a factor of difficulty and resistance regarding some experts at the beginning, has provided concrete benefits of which we may count such as to remove the trouble of writing a report in the same format to each insurance company, to provide advantage within the inspection course depending upon acknowledgement by expert and by insuring company of which information is provided in which part of which report, statistical information provided by the concerning company from the written reports especially before service renders regarding his own information etc. Besides these, mentioned substantial benefits at the present, in case expert report information is collected at an impartial and secure centre as a sector in the future, our great expectation is to reach the statistical information and data to be supplied to the sector from common data and obtained according to the reel numbers free of assumptions. Regarding the Fire branch, in year 2005 as well as 2004, increase in theft damages has proceeded especially within the scope of package policies. The factors of economic conditions and penal system being far from dissuasiveness have a significant contribution in increase of these damages. This year, a significant increase has been recorded in thefts especially concerning drug stores, smoke stores, shops and warehouses of household appliances. Regarding the Marine branch, though there is not much progress to show a serious difference with respect to previous years, since 2005 has been a year in which import has also been increased as well as export, a partial increase has been realized in production concerning cargo insurance. There have not been any significant damages in cargo insurances last year. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 4. SEKTÖRÜN HASAR DE⁄ERLEND‹RMES‹ 4. EVALUATION OF THE LOSSES IN THE SECTOR Tekne sigortac›l›¤›nda ise, navlun fiyatlar›n›n 2005 y›l› ortalar›na kadar artarak seyir sürdürmesi tekne sigorta piyasas›nda canl›l›¤› artt›rm›fl ve hasar/prim dengesi yönünden de sektörün iyi bir y›l geçirmesine etken olmufltur. Regarding hull insurance, the fact that freight prices have carried on an increasing trend until the middle of the year 2005, the vitality in hull insurance market has increased and has been effective in enabling the sector to experience a positive year regarding loss/premium balance. Mühendislik branfl›nda yat›r›mlar›n azalmas› nedeni ile 2005 y›l› özellikle inflaat ve makine k›r›lmas› branfllar›nda beklenilen düzeyde geliflmemifltir. Son zamanlarda özellikle toplu konut inflaatlar›n›n artmas› piyasaya hareketlenme getirmifl, ancak bu durum sigorta sektörüne tam anlam› ile henüz yans›mam›flt›r. Ayr›ca mortgage sisteminin yang›n branfl›na oldu¤u kadar mühendislik branfl›na da katk›lar› olaca¤› öngörülmektedir. Tar›m branfl›nda ise, 2004 y›l›nda özellikle a¤›r don hasarlar› yaflanm›fl ve do¤al olarak don hasar› dolu branfl›nda ki hasar prim dengesini olumsuz yönde etkilemifltir. Tar›m branfl›nda özellikle don hasarlar› 2005 y›l›nda etkili olmufl ve ciddi hasarlar ödenmifltir. Donda yaflanan a¤›r hasarlara ra¤men dolu branfl› hasar/prim oranlar› itibariyle 2005 y›l›n› sektör olarak iyi sonuçla kapatm›flt›r. Hayvan Hayat sigortalar› ise branfl olarak geçmifl y›llara k›yasla toparlanma sürecindedir. Ancak 2005 y›l›nda sektörün kar yazmakta güçlük çekti¤i branfl olma özelli¤ini korudu¤u gözlenmifltir. Yukar›da branfllar baz›nda sektöre bak›fl aç›m›z, de¤erlendirmelerimizin yan›s›ra 2005 y›l› içinde yap›lan bir çal›flma da Oto Kaza branfl› d›fl›nda kalan bafll›ca branfllardan olan Yang›n ve ek teminatlar›, Elektronik Cihaz ve Makine K›r›lmas› ile Nakliyat Emtea Tek Tip Ekspertiz Rapor tasar›lar›n›n son haline getirilmesi olmufltur. Bu tasar›larla ilgili gerek sektörden gerekse Eksperler Derne¤i yetkilileri taraf›ndan da tasar›lara olumlu görüfl bildirilmifl olup 2006 y›l›nda bu branfllarla ilgili program alt yap› çal›flmalar›n›n tamamlanarak uygulamaya geçilmesi hedeflenmektedir. 2005 y›l›nda çok önemli gördü¤ümüz en büyük sorunlardan biri olan yasal problemlere yine de¤inmeden geçemeyece¤iz. Zira ne yaz›k ki sektörümüz 2005 y›l›nda da daha önceki y›llarda oldu¤u gibi, gerek ilgili poliçe genel ve özel flartlar›na göre tazmini teminat yönünden mümkün olmad›¤› için gerekse de süistimal tespit edildi¤i için reddedilen hasarlar nedeniyle sigortac› aleyhine aç›lan haks›z davalarla u¤raflmaya devam etmifltir. Bu davalar›n ne yaz›k ki önemli bir bölümünün, davalar›n görüldü¤ü mahkemelerin gerekli ihtisasa sahip olmamas›, delillerin ihtisas sahibi bilirkifliler marifetiyle incelenmemesi, bilirkiflilik müessesesinin yetersizli¤i nedeniyle sektör aleyhine kaybedilmesinin ac› sonucu da sigorta mant›¤› ve flartlar›na ayk›r› emsal kararlar›n da ortaya ç›kmas›d›r. Bu nedenle sektörün yasal mevzuat boflluklar›n›n sigortal›lar›n haklar›n› korudu¤u kadar sigortac›n›n da haklar›n› süistimallere engel olacak ve sigortac›l›¤›n genel prensiplerine ters düflmeyecek flekilde koruyacak yeterlilik ve etkinlikte giderilerek, gerekli yasan›n ç›kar›lmas› ve yeterli bilgi ve donan›ma sahip ihtisas mahkemelerinin biran evvel devreye girmesi önemli bir zorunluluk olarak görülmektedir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Due to the fact that engineering branch investments are decreased in 2005, this branch has not been developed at an expected level especially in breakdown of machinery and construction. In recent months especially the increase in collective housing constructions provided activation in the market; however this condition has not been fully reflected on the insurance sector yet. Furthermore the mortgage system is expected to contribute in Fire branch as well as in Engineering branch. Regarding the Agriculture branch, especially severe freezing damage has occurred in year 2004 and naturally freezing damage has affected adversely the damage Premium balance in Hail branch. In Agriculture branch especially the freezing damages have been very effective and serious damages have been recovered. Despite the severe damages experienced in freezing, Hail branch has closed the year of 2005 positively as a sector by loss ratio. Livestock Life Insurances are in the course of improvement with regard to the previous year. However in the year 2005, the sector maintained its characteristic to suffer in recording profit. Our point of view on the sector based on the above branches, besides our assessments, has been a study made in year 2005 to conclude the drafts regarding the main branches, other than Auto Accident Branch, such as Fire and its additional perils, Electronic Equipment and Machinery Breakdown and Cargo Standard Expertise Report. Concerning these drafts, positive views have been reported both by the sector and by the authorities of Experts Society and in the year 2006 program substructure works relevant with these branches are completed to be applied. In year 2005, we have to refer to legal problems which are one of the greatest problems considered as important. Because our sector has continued to deal also in 2005 as well as in the previous years with the unfair suits started against the insurance companies due to damages rejected either due to recovery not possible regarding insurance according to general and private terms of the relevant policy or misuse is determined. Unfortunately an important part of these suits has been lost by the sector due to the reasons that the courts where these suits are heard do not bear the necessary specialization, the evidences have not been examined by the specialized experts, and the incompetence of expertise, which were concluded with a bitter end of similar decisions contrary to insurance logic and terms. Therefore it is considered as a significant obligation that the legal legislation blanks of the sector shall be replaced at the effectiveness and to the extent to protect the rights of the insurance company as well as the insured in order to prevent misuse and not to breach the general principles of the insurance, and the necessary laws are to be put into force and the expert courts bearing the necessary information and qualities are to be put into operation at the soonest possible time. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 41 5. TÜRK REASÜRANS P‹YASASI 5. THE TURKISH REINSURANCE MARKET Mecburi reasürans devirlerinin 31.12.2001 itibariyle sona ermesinin ard›ndan, 01.01.2002 tarihinden itibaren 5 y›ll›k bir süre için yenilenen ve sigorta ve reasürans flirketlerinin reasürans anlaflmalar›n›n % 20’sini Milli Reasürans T.A.fi ’ye teklif etmelerini gerektiren “Sigortac›l›kta Yurt ‹çi Reasürans Havuzu Sistemi” 2006 y›l›nda son y›l›na girmifltir. Kararname Pool’u ad› alt›nda toplanan ve isteyen flirketlere saklama paylar›nda tutulmak kofluluyla tekrar devredilen ifllerden oluflan bu sistem 31.12.2006 itibariyle sona erecektir. Following the expiry of obligatory reinsurance cessions by 31 December 2001, starting from 1 January 2002 “Decree Concerning the Insurance Industry Domestic Reinsurance Pool System” which was renewed for a period of 5 years and requires the insurance and reinsurance companies to propose 20% of the agreements to Milli Reasürans T.A.fi, has entered its last year in 2006. This system collected under the title of Decree Pool and consisting of jobs retransferred to the demanding firms to be withheld in their reserve shares shall expire on 31 December 2001. 2002 y›l›ndan beri serbest bazda Türk sigorta flirketlerinden ifl kabulü yapan Milli Reasürans T.A.fi. 2005 y›l›nda da sektörün reasürans ihtiyac›n›n % 35’ini karfl›lam›flt›r. Yang›n ve Mühendislik bölüflmeli anlaflmalar›nda uygulanan asgari fiyat uygulamalar› 2006 y›l›nda da biraz de¤iflime u¤rayarak devam etmifltir. 2005 y›l›nda yang›n tretelerinde 2 ayr› kategoride %o 0.35 ve %o 0.55 olarak uygulanan asgari fiyatlar %o 0.40 ve %o 0.60 olarak revize edilirken, ek teminatlar için uygulanan %o 0.15 fiyat muhafaza edilmifltir. Mühendislik tretelerinde ise Makine-Montaj için uygulanan %o 0.50 ve Elektronik Ekipman için uygulanan %o 1.20 fiyatlar› sabit kal›rken, son 3 y›ld›r sonuçlar› kötüye giden Makine K›r›lmas› için uygulanan %o 0.80’lik tek fiyattan vazgeçilerek, makinenin cinsine ve sabit veya mobil olmas›na göre de¤iflen kategoriler oluflturulmufl ve bu kategorilere %o 2 ile %o 8 aras›nda de¤iflen asgari fiyat uygulamas›na geçilmifltir. 2001 y›l›ndan beri süregelen bu asgari prim uygulamalar› bu y›llar zarf›nda sadece ilgili flirketlerin sonuçlar›n› etkileyecek baz› orta ölçekli hasarlar›n d›fl›nda tüm piyasay› etkileyecek büyüklükte hasarlar›n olmamas›yla da birleflince reasürörlerin yang›n branfl›nda teknik kar etmelerini sa¤lam›flt›r. Mühendislik branfl› ise, özellikle Makine K›r›lmas› dolay›s›yla 2004’te zarar üretirken 2005 y›l›nda sonuçlar biraz düzelse de hala zararl› gözükmektedir. 2006 y›l› yenilemelerinde al›nan önlemlerin sonuçlar›n› görmek için önümüzdeki sene bu zamanlar› beklemek gerekmektedir. Nakliyat branfl›nda ise yaflanan kan kayb›n›n biraz durdu¤u gözlenmektedir. Tekne inflaat ifllerindeki art›fl›n önemli rol oynad›¤› bu geliflme sonucu 2006 y›l› yenilemelerinde yabanc› reasürörlerin bu branfl› buke d›fl›na ç›karma veya bölüflmesiz reasürans çözüm önerilerini tekrarlamad›klar› görülmüfltür. Dolay›s›yla bölüflmeli reasürans anlaflmalar› aç›s›ndan 2006 y›l› yenilemeleri s›ras›nda bir kapasite sorunuyla karfl›lafl›lmam›fl piyasa sorunsuz say›labilecek bir yenileme dönemini geride b›rakm›flt›r. Accepting cessions from Turkish insurance companies on free basis since year 2002, Milli Reasürans T.A.fi. has covered 35 % of reinsurance requirements of the sector also in year 2005. Minimum price practices applied in shared agreements of Fire and Engineering continued also in 2006 with small changes. In 2005 the minimum prices applied in fire treaty in 2 different categories as %o 0.35 and %o 0.55 have been revised as %o 0.40 and %o 0.60, while the price of %o 0.15 applied for additional perils is maintained. Regarding Engineering treaties, while the price %o 0.50 applied for Machinery-Erection and %o 1.20 applied for Electronic Equipment remains fixed, the single price of %o 0.80 applied for Machinery Breakdown with worsening results for the last three years, has been given up and categories have been established varying according to the description of machinery or whether fixed or mobile and minimum price varying within the range of %o 2 to %o 8 is started to be applied to these categories. These minimum Premium applications proceeding since year 2001, when combined with the damages that occurred only at the size that does not affect the whole market provided except some medium size damages that shall only affect the results of the relevant companies during these years, enabled the reinsurers to make technical profit in the Fire branch. In the Engineering branch, while producing loss in 2004 due to especially Machinery Breakdown, though the results have been improved in 2005, still recorded loss. It is necessary to wait for the mid of next year in order to see the results steps taken in renewals of 2006. In the Marine Branch, some improvement has been realized. As the result of this progress in which increase in vessel building has played an important role, in renewals of the year 2006, the foreign reinsurer are observed not to repeat their solution suggestions such as to exclude this branch from buke or non proportional reinsurance. Therefore regarding shared reinsurance agreements, no capacity problem has been faced during 2006 renewals and the market has experienced a term without trouble. 42 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 5. TÜRK REASÜRANS P‹YASASI 5. THE TURKISH REINSURANCE MARKET Bölüflmesiz reasürans anlaflmalar›na gelince; 2005 y›l›nda meydana gelen kas›rgalar›n etkilerinin, yeni kapasite yaratmaya yönelik olarak gerçeklefltirilen sermaye art›fllar› ve dünyada reasürans teminat›na artan taleple dengelenmesi, Türk katastrof teminat› fiyatlar›na, son 3 y›ld›r yaflanan düflüflün durmas› ve 2006 yenilemelerinde fiyatlar›n ayn› seviyede kalmas› fleklinde yans›m›flt›r. Baz› Lloyd’s sendikalar› ve Bermuda flirketlerinin, ifl yaz›m politikalar›ndaki de¤ifliklik dolay›s›yla Türk piyasas›ndan ifl yazmay› durdurmas›yla oluflan boflluk, bölgede aktif olarak bulunan baz› reasürans flirketlerinin kapasitelerini di¤er bölgelerden Türkiye’ye kayd›rmas›yla doldurulmufl ve bir kapasite sorunu yaflanmam›flt›r. 2006 y›l› için direkt sigorta flirketlerinin ald›klar› katastrof teminat› miktar› 1.8 milyar euro civar›ndad›r. Regarding non proportional reinsurance agreements; the effects of hurricanes occurred in year 2005, have been reflected in the form of capital increases realized as intended for creating new capacity and of balance of reassured assurance in the world with demand, concerning the prices of Turkish catastrophe cover, suspending the fall lived for the last 3 years and the prices in 2006 renewals to remain at the same level. Some Lloyd’s trade unions and Bermuda companies, the blank formed by suspending underwriting in Turkish market due to modification in business underwriting policies, has been filled by some of the reinsurance companies who operate actively in the territory, that moved their capacities from other territories to Turkey and no capacity problem has been suffered. For year 2006, the amount of catastrophe cover received directly by insurance companies, amounts to 1.8 billion Euro. Reasürans fiirketlerinin Branfllara Göre Karfl›laflt›rmal› Prim Üretimleri (YTL) The Comperative Premium Production of Reinsurance Companies (YTL) 2002 Branfllar Branches Yangın Fire Nakliyat Marine Kaza Accident Makina-Montaj Engineering Tarım Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit K.M.A Mali Sorum. Motor Vehicles TPL Hayat Life Toplam Total Toplam Prim Total Premium 2003 Art›fl Oran› Growth Rate % Toplam Prim Total Premium 2004 Art›fl Oran› Growth Rate % Toplam Prim Total Premium 2005 Art›fl Oran› Growth Rate % Toplam Prim Total Premium Art›fl Oran› Growth Rate % 147,953,000 45.13 199.510.000 34.85 181,315,000 -9.12 183,265,030 1.08 23,771,000 31.05 29.869.000 25.65 27,913,000 -6.55 33,936,738 21.58 131,505,000 -2.03 176.144.000 33.94 176,824,000 0.39 239,160,000 35.25 30,753,000 29.64 42.940.000 39.63 39,154,000 -8.82 50,453,800 28.86 1,023,000 -13.67 1.262.000 23.36 1,168,000 -7.45 1,515,477 29.75 68,000 -45.16 48.000 -29.41 168,000 250.00 201,851 20.15 44,385,000 95.72 50.677.000 14.18 66,078,000 30.39 102,501,100 55.12 3,664,000 43.18 4.673.000 27.54 4,841,000 3.60 6,427,288 32.77 2,000 -90.00 - - - 49.952.000 - 71,339,000 42.82 98,020,401 37.40 - - 0.00 - 2,829,000 36.87 4.334.000 53.20 7,174,000 65.53 8,573,952 19.51 385,953,000 25.85 559.409.000 44.94 575,974,000 2.96 724,055,636 25.71 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 43 6. S‹GORTA VE REASÜRANS fi‹RKETLER‹N‹N YATIRIMLARI 6. THE INVESTMENTS OF THE INSURANCE AND REINSURANCE COMPANIES En önemli fonksiyonlar›ndan biri fon yaratmak ve yarat›lan bu fonlar› çeflitli yat›r›m araçlar› kanal›yla ekonomiye kazand›rmak olan sigorta ve reasürans flirketlerinin yat›r›mlar›; 2005 y›l›nda bir önceki y›la göre yüzde 41.14 oran›nda artarak 10.349.975.000 YTL’ye ulaflm›flt›r. The investments of the insurance and reinsurance companies, whose most important functions are to create funds and to provide the economy with these funds through the channel of various investment tools, reached 10.349.975.000 YTL in 2005 with an increase of 41.14 % over the previous year. fiirketlerin toplam yat›r›m portföylerindeki en yüksek pay yüzde 49.59 ile Hazine Bonosu ve Devlet Tahviline ait olup, bunu yüzde 20.96 ile ‹fltirakler ve yüzde 14.21 ile Vadeli Banka Mevduat› izlemektedir. Sigorta ve Reasürans fiirketlerinin Yat›r›mlar› (1.000 YTL) A. MENKUL DE⁄ERLER Securities Hazine Bonosu Treasury Bonds Devlet Tahvili Government Bills Yat›r›m Fonu Investment Funds Özel Sektör Bonolar› Private Sector Bonds Repo Repurchase Agreement Hisse senetleri Shares Di¤er Others Fin.Var.De¤er Düflüfl Karfl›l›¤› Provision for Depreciation of Financial Assets B. GAYR‹MENKULLER Real Estate C. VADEL‹ BANKA MEVDUATI Deposit Accounts D. ‹fiT‹RAKLER Participations E. ‹KRAZLAR Loans GENEL TOPLAM General Total 44 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The highest proportion within the investment portfolios of the companies was of Treasury Bonds and Government Bills with 49.59%, followed by Participations with 20.96%, Deposit Accounts with 14.21%. Investments of the Insurance and Reinsurance Companies (1.000 YTL) 2001 2002 2003 2004 2005 2.151.688 2.949.470 4.382.299 5.689.179 6.197.955 618.119 1.239.978 974.719 889.862 444.209 1.103.157 1.488.393 3.060.158 4.370.454 4.688.305 131.528 56.453 94.338 103.644 166.186 2.245 57.014 187.352 16.524 26.647 57.525 212.929 111.532 148.122 226.437 267.694 627.281 -213 250.067 381.791 491.053 484.518 445.558 473.291 508.745 439.622 468.406 1.470.870 208.241 342.931 458.074 617.692 2.168.859 19.618 26.048 64.388 73.122 66.733 3.102.905 4.208.985 5.835.436 7.332.917 10.349.975 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 7. DASK POL‹ÇE SAYILARI 7. TCIP POLICY FIGURES 9 May›s 2006 tarihi itibariyle DASK poliçelerinin durumu afla¤›daki gibidir: The status of “Turkish Catastrophe Insurance Pool–TCIP” policies by 9 May 2006 is as follows: Sat›lan Poliçe Adedi: Verilen Teminat: Verilen Teminat: Ortalama Teminat: Tahakkuk Eden Prim: Tahakkuk Eden Komisyon: Net Prim: Number of Policies Sold: Cover Given: Cover Given: Average Assurance: Premium Accrued: Commission Accrued: Net Premium: 2.520.528 102.132.163.845 YTL 76.076.099.698 ABD Dolar› 40.520 YTL 179.589.477 YTL 28.651.756 YTL 150.937.721 YTL 2.520.528 102.132.163.845 YTL 76.076.099.698 USA Dollars 40.520 YTL 179.589.477 YTL 28.651.756 YTL 150.937.721 YTL Kaynak: DASK Source: TCIP TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 45 46 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 47 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 1. Sigorta ve Reasürans fiirketlerinin Konsolide Bilançolar› (31.12.2005) (YTL) AKT‹F Elemanter fiirketler Hayat ve Emeklilik fiirketleri Toplam Reasürans fiirketleri Genel Toplam I. CAR‹ VARLIKLAR 5,164,243,110 5,706,784,199 10,871,027,309 670,143,378 11,541,170,687 A. NAK‹T VE NAK‹T BENZER‹ VARLIKLAR 1,198,596,945 239,675,828 1,438,272,774 267,895,204 1,706,167,978 a.) Kasa b.) Al›nan Çekler c.) Bankalar d.) Verilen Çekler & Ödeme Emirleri ( - ) e.) Di¤er Nakit & Benzeri Varl›klar B. F‹NANSAL VARLIKLAR ‹LE R‹SK‹ S‹GORTALILARA A‹T F‹NANSAL YATIRIMLAR a.) Sat›lmaya Haz›r Finansal Varl›klar b.) Vadeye Kadar Elde Tutulacak Finansal Varl›klar c.) Al›m Sat›m Amaçl› Finansal Varl›klar d.) Riski Hayat Poliçesi Sahiplerine Ait Finansal Yat›r›mlar e.) Finansal Varl›klar De¤er Düflüklü¤ü Karfl›l›¤› (-) C. ESAS FAAL‹YETLERDEN ALACAKLAR a.) Sigortac›l›k Faaliyetlerinden Alacaklar b.) Sigortac›l›k Faaliyetlerinden Alacaklar Karfl›l›¤› (-) c.) Reasürans Faaliyetlerinden Alacaklar d.) Reasürans Faaliyetlerinden Alacaklar Karfl›l›¤› (-) e.) Sigorta & Reasürans fiirketleri Nezdindeki Depolar f.) Sigortal›lara Krediler (‹krazlar) g.) Emeklilik Faaliyetlerinden Alacaklar h.) Esas Faaliyetlerden Kaynaklanan fiüpheli Alacaklar ›.) Esas Faaliyetlerden Kaynaklanan fiüpheli Alacaklar Karfl›l›¤› (-) D. ‹L‹fiK‹L‹ TARAFLARDAN ALACAKLAR a.) Ortaklardan Alacaklar b.) ‹fltiraklerden Alacaklar c.) Ba¤l› Ortakl›klardan Alacaklar d.) Personelden Alacaklar e.) Di¤er ‹liflkili Taraflardan Alacaklar f.) ‹liflkili Taraflardan fiüpheli Alacaklar g.) ‹liflkili Taraflardan fiüpheli Alacaklar Karfl›l›¤› (-) E. D‹⁄ER ALACAKLAR a.) Finansal Kiralama Alacaklar› b.) Verilen Depozito ve Teminatlar c.) Di¤er Çeflitli Alacaklar d.) fiüpheli Di¤er Alacaklar e.) fiüpheli Di¤er Alacaklar Karfl›l›¤› (-) F. GELECEK AYLARA A‹T G‹DERLER VE GEL‹R TAHAKKUKLARI a.) Gelecek Aylara Ait Giderler b.) Tahakkuk Etmifl Faiz Ve Kira Gelirleri c.) Gelir Tahakkuklar› d.) Gelecek Aylara Ait Di¤er Giderler Ve Gelir Tahakkuklar› G. D‹⁄ER CAR‹ VARLIKLAR a.) Gelecek Aylar ‹htiyac› Stoklar b.) Peflin Ödenen Vergiler Ve Fonlar c.) ‹fl Avanslar› d.) Personele Verilen Avanslar e.) Say›m Ve Tesellüm Noksanlar› f.) Di¤er Çeflitli Cari Varl›klar 4,286,423 1,236,749 1,120,473,167 23,256,140 95,856,746 1,747,721,945 1,006,139,273 581,179,399 127,853,459 32,709,793 159,979 2,105,204,783 2,127,508,906 84,262,201 39,208,378 10,029 3,833,366 179,917,903 160,991,540 5,043,557 142,959 89,254 932,841 133,407 3,745,096 1,470,289 1,470,289 27,164,822 1,032 936,406 26,226,399 1,643,261 1,642,276 9,049,545 4,648,969 2,656,448 1,029,712 714,416 71,461,513 1,695,700 62,333,582 551,971 447,737 1 6,432,523 29,942 4,331,494 162,576,511 124,319 72,862,200 4,642,443,976 340,187,545 133,749,199 184,064,304 3,984,496,335 53,407 768,602,238 131,930,462 3,007,554 1,257,438 66,733,043 571,688,850 1,239,248 1,239,248 408,577 124,945 44,889 154,878 83,864 102,854 102,854 28,446,240 84,649 28,361,591 340,348 340,348 6,441,011 6,028,417 18,994 393,600 20,766,329 684,187 18,131,553 328,891 142,182 1 1,479,515 4,316,365 5,568,243 1,283,049,678 23,380,459 168,718,947 6,390,165,920 1,346,326,818 714,928,599 311,917,763 4,017,206,127 213,386 2,873,807,022 2,259,439,368 87,269,755 40,465,816 10,029 3,833,366 66,733,043 571,688,850 181,157,150 162,230,788 5,452,134 267,904 89,254 977,731 288,285 3,828,960 1,573,143 1,573,143 55,611,062 1,032 1,021,055 54,587,990 1,983,610 1,982,625 15,490,556 10,677,386 2,675,442 1,423,312 714,416 92,227,842 2,379,887 80,465,135 880,862 589,919 7,912,038 36,245 56,455 267,898,544 96,040 314,034,502 314,034,502 67,127,867 28,593,057 38,534,810 685,604 681,764 3,841 393 393 5,237,646 5,237,646 15,162,160 40,669 9,593,348 5,528,144 4,352,610 5,624,698 1,550,948,222 23,476,499 168,718,947 6,704,200,423 1,346,326,818 714,928,599 625,952,265 4,017,206,127 213,386 2,940,934,889 2,259,439,368 87,269,755 69,058,874 10,029 42,368,177 66,733,043 571,688,850 181,157,150 162,230,788 6,137,738 267,904 89,254 977,731 970,049 3,832,800 1,573,143 1,573,143 55,611,455 1,032 1,021,448 54,587,990 1,983,610 1,982,625 20,728,202 10,677,386 2,675,442 1,423,312 5,952,063 107,390,002 2,420,556 90,058,482 880,862 589,919 1 13,440,182 II . CAR‹ OLMAYAN VARLIKLAR A. ESAS FAAL‹YETLERDEN ALACAKLAR a.) Sigortac›l›k Faaliyetlerinden Alacaklar b.) Sigortac›l›k Faaliyetlerinden Alacaklar Karfl›l›¤› (-) c.) Sigorta ve Reasürans fiirketleri Nezdindeki Depolar d.) Sigortal›lara Krediler (‹krazlar) e.) Emeklilik Faaliyetlerinden Alacaklar f.) Esas Faaliyetlerden Kaynaklanan fiüpheli Alacaklar g.) Esas Faaliyetlerden Kaynaklanan fiüpheli Alacaklar Karfl›l›¤› (-) B. ‹L‹fiK‹L‹ TARAFLARDAN ALACAKLAR a.) ‹fltiraklerden Alacaklar b.) Personelden Alacaklar c.) Di¤er ‹liflkili Taraflardan Alacaklar C. D‹⁄ER ALACAKLAR a.) Verilen Depozito ve Teminatlar b.) Di¤er Çeflitli Alacaklar c.) fiüpheli Di¤er Alacaklar d.) fiüpheli Di¤er Alacaklar Karfl›l›¤› (-) D. F‹NANSAL VARLIKLAR a.) Ba¤l› Menkul K›ymetler b.) ‹fltirakler c.) ‹fltirakler Sermaye Taahhütleri (-) d.) Ba¤l› Ortakl›klar e.) Finansal Varl›klar Ve Riski Sigortal›lara Ait Finansal Yat›r›mlar f.) Finansal Varl›klar De¤er Düflüklü¤ü Karfl›l›¤› (-) E. MADD‹ VARLIKLAR a.) Yat›r›m Amaçl› Gayr›menkuller b.) Yat›r›m Amaçl› Gayr›menkuller De¤er Düflüklü¤ü Karfl›l›¤› (-) c.) Kullan›m Amaçl› Gayr›menkuller d.) Makine Ve Teçhizatlar e.) Demirbafl Ve Tesisatlar f.) Motorlu Tafl›tlar g.) Di¤er Maddi Varl›klar (Özel Maliyet Bedelleri Dahil) h.) Kiralama Yoluyla Edinilmifl Maddi Varl›klar ›.) Birikmifl Amortismanlar (-) i.) Maddi Varl›klara ‹liflkin Avanslar (Yap›lmakta Olan Yat›r›mlar Dahil) F. MADD‹ OLMAYAN VARLIKLAR a.) Haklar b.) fierefiye c.) Faaliyet Öncesi Döneme Ait Giderler d.) Di¤er Maddi Olmayan Varl›klar e.) Birikmifl ‹tfalar (Amortismanlar) (-) G. GELECEK YILLARA A‹T G‹DERLER VE GEL‹R TAHAKKUKLARI a.) Gelecek Y›llara Ait Giderler b.) Gelir Tahakkuklar› H. D‹⁄ER CAR‹ OLMAYAN VARLIKLAR a.) Gelecek Y›llar ‹htiyac› Stoklar b.) Peflin Ödenen Vergiler Ve Fonlar c.) Ertelenmifl Vergi Varl›klar› d.) Di¤er Çeflitli Cari Olmayan Varl›klar AKT‹F TOPLAMI 2,682,307,246 2,752,332 1,474,287 240,217 7,376 10,045 23,915,248 19,465,832 1,260,236 1,222,431 3,688 34,117 1,202,605 1,199,920 2,685 2,201,836,438 68,474,048 1,950,157,075 3,093,750 208,442,473 22,143,408 449,943,501 135,313,115 6,461,415 327,939,610 43,588,758 161,869,447 19,165,336 30,747,552 8,745,587 271,300,817 336,330 20,035,673 19,252,151 16,250,000 18,789 7,414,280 22,899,548 873,921 675,919 198,002 4,402,540 972 8,670 4,392,897 7,846,550,356 807,888,045 564,665,669 2,171,213 562,494,456 1,497,989 1,497,989 3,919,726 3,919,726 424,936 73,675 351,261 134,823,735 77,550,701 38,605,754 3,436,860 24,871,996 9,641,575 92,947,328 26,832,924 3,066,282 41,878,123 30,676,745 46,006,098 5,900,879 28,276,681 7,304,253 95,000,100 4,138,007 9,291,322 14,962,118 172,572 13,289,228 19,132,595 896,903 896,676 226 918,426 894 917,532 6,514,672,244 3,490,195,291 567,418,001 1,474,287 240,217 7,376 2,181,258 562,494,456 25,413,237 20,963,821 5,179,962 1,222,431 3,688 3,953,843 1,627,540 1,273,595 353,945 2,336,660,174 146,024,749 1,988,762,829 3,093,750 211,879,333 24,871,996 31,784,983 542,890,830 162,146,039 9,527,698 369,817,733 74,265,503 207,875,544 25,066,215 59,024,233 16,049,840 366,300,917 4,474,337 29,326,996 34,214,269 16,250,000 191,361 20,703,508 42,032,143 1,770,824 1,572,595 198,228 5,320,966 972 9,564 917,532 4,392,897 14,361,222,599 325,599,760 8,561,092 8,561,092 14,866 14,866 11,136 11,136 138,420,403 18,056,815 119,915,220 448,369 120,870,743 70,645,808 58,747,473 1,418,732 387,847 10,329,118 66,293,748 43,469 66,264,767 14,488 995,743,138 3,815,795,050 567,418,001 1,474,287 240,217 7,376 2,181,258 562,494,456 33,974,329 29,524,913 5,194,828 1,222,431 18,554 3,953,843 1,627,540 1,273,595 353,945 11,136 11,136 2,475,080,577 164,081,564 2,108,678,048 3,093,750 212,327,702 24,871,996 31,784,983 663,761,573 232,791,847 9,527,698 428,565,206 74,265,503 209,294,276 25,454,062 59,024,233 16,049,840 376,630,035 4,474,337 95,620,743 34,257,738 16,250,000 191,361 86,968,275 42,046,631 1,770,824 1,572,595 198,228 5,320,966 972 9,564 917,532 4,392,897 15,356,965,737 48 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 1. Sigorta ve Reasürans fiirketlerinin Konsolide Bilançolar› (31.12.2005) (YTL) PAS‹F I. K I S A V A D E L ‹ Y Ü K Ü M L Ü L Ü K L E R T O P L A M I A. F‹NANSAL BORÇLAR a.) Kredi Kurulufllar›na Borçlar b.) Finansal Kiralama ‹fllemelerinden Borçlar c.) Ertelenmifl Finansal Kiralama Borçlanma Maliyetleri (-) d.) Di¤er Finansal Borçlar (Yükümlülükler) B. ESAS FAAL‹YETLERDEN BORÇLAR a.) Sigortac›l›k Faaliyetlerinden Borçlar b.) Reasürans Faaliyetlerinden Borçlar c.) Sigorta & Reasürans fiirketlerinden Al›nan Depolar d.) Emeklilik Faaliyetlerinden Borçlar e.) Di¤er Esas Faaliyetlerden Borçlar f.) Di¤er Esas Faaliyetlerden Borçlar Borç Senetleri Reeskontu(-) C. ‹L‹fiK‹L‹ TARAFLARA BORÇLAR a.) Ortaklara Borçlar b.) ‹fltiraklere Borçlar c.) Ba¤l› Ortakl›klara Borçlar d.) Personele Borçlar e.) Di¤er ‹liflkili Taraflara Borçlar D. D‹⁄ER BORÇLAR a.) Al›nan Depozito & Teminatlar b.) Di¤er Çeflitli Borçlar E. S‹GORTACILIK TEKN‹K KARfiILIKLARI a.) Kazan›lmam›fl Primler Karfl›l›¤› - Net b.) Devam Eden Riskler Karfl›l›¤› - Net c.) Hayat Matematik Karfl›l›¤› - Net d.) Muallak Hasar & Tazminat Karfl›l›¤› - Net e.) ‹kramiye & ‹ndirimler Karfl›l›¤› - Net f.) Yat›r›m Riski Hayat Sigortas› Poliçe Sahiplerine Ait Poliçeler ‹çin Ayr›lan Karfl›l›k - Net g.) Di¤er Teknik Karfl›l›klar - Net F. ÖDENECEK VERG‹ VE BENZER‹ D‹⁄ER YÜKÜMLÜLÜKLER ‹LE KARfiILIKLARI a.) Ödenecek Vergi & Fonlar b.) Ödenecek Sosyal Güvenlik Kesintileri c.) Ödenecek Di¤er Vergi & Benzeri Yükümlülükler d.) Dönem Kar› Vergi & Di¤er Yasal Yükümlülük Karfl›l›klar› e.) Dönem Kar›n›n Peflin Ödenen Vergi & Di¤er Yükümlülükleri (-) f.) Di¤er Vergi & Benzeri Yükümlülük Karfl›l›klar› G. D‹⁄ER R‹SKLERE ‹L‹fiK‹N KARfiILIKLAR a.) K›dem Tazminat› Karfl›l›¤› b.) Sosyal Yard›m Sand›¤› Varl›k Aç›klar› Karfl›l›¤› c.) Maliyet Giderleri Karfl›l›¤› H. GELECEK AYLARA A‹T GEL‹RLER VE G‹DER TAHAKKUKLARI a.) Gelecek Aylara Ait Gelirler b.) Gider Tahakkuklar› c.) Gelecek Aylara Ait Di¤er Gelirler & Gider Tahakkuklar› I. D‹⁄ER KISA VADEL‹ YÜKÜMLÜLÜKLER a.) Ertelenmifl Vergi Yükümlü¤ü b.) Say›m & Tesellüm Fazlal›klar› c.) Di¤er Çeflitli K›sa Vadeli Yükümlülükler II. U Z U N V A D E L ‹ Y Ü K Ü M L Ü L Ü K L E R T O P L A M I A. F‹NANSAL BORÇLAR a.) Finansal Kiralama ‹fllemlerinden Borçlar b.) Ertelenmifl Finansal Kiralama Borçlanma Maliyetleri (-) B. ESAS FAAL‹YETLERDEN BORÇLAR a.) Sigortac›l›k Faaliyetlerinden Borçlar b.) Emeklilik Faaliyetlerinden Borçlar C. ‹L‹fiK‹L‹ TARAFLARA BORÇLAR a.) Ortaklara Borçlar D. D‹⁄ER BORÇLAR a.) Al›nan Depozito & Teminatlar b.) Di¤er Çeflitli Borçlar E. S‹GORTACILIK TEKN‹K KARfiILIKLARI a.) Hayat Matematik Karfl›l›¤› - Net b.) Yat›r›m Riski Hayat Sigortas› Poliçe Sahiplerine Ait Poliçeler ‹çin Ayr›lan Karfl›l›k - Net c.) Di¤er Teknik Karfl›l›klar - Net F. D‹⁄ER YÜKÜMLÜLÜKLER VE KARfiILIKLARI a.) Vadesi Geçmifl, Ertelenmifl veya Taksitlendirilmifl Vergi & Di¤er Yükümlülükler G. D‹⁄ER R‹SKLERE ‹L‹fiK‹N KARfiILIKLAR a.) K›dem Tazminat› Karfl›l›¤› H. GELECEK YILLARA A‹T GEL‹RLER VE G‹DER TAHAKKUKLARI a.) Gider Tahakkuklar› I. D‹⁄ER UZUN VADEL‹ YÜKÜMLÜLÜKLER a.) Di¤er Çeflitli Uzun Vadeli Yükümlülükler III. Ö Z S E R M A Y E A. ÖDENM‹fi SERMAYE a.) (Nominal) Sermaye b.) Ödenmemifl Sermaye (-) c.) Sermaye Düzeltmesi Olumlu Farklar› d.) Sermaye Düzeltmesi Olumsuz Farklar› (-) B. SERMAYE YEDEKLER‹ a.) Hisse Senedi ‹hraç Primleri b.) Sermayeye Eklenecek Sat›fl Karlar› c.) Di¤er Sermaye Yedekleri C. KAR YEDEKLER‹ a.) Yasal Yedekler b.) Statü Yedekleri c.) Ola¤anüstü Yedekler d.) Özel Fonlar (Yedekler) e.) Finansal Varl›klar›n De¤erlemesi f.) Di¤er Kar Yedekleri D. GEÇM‹fi YILLAR KARLARI a.) Geçmifl Y›llar Karlar› E. GEÇM‹fi YILLAR ZARARLARI (-) a.) Geçmifl Y›llar Zararlar› (-) IV. DÖNEM NET KARI a.) Dönem Net Kar› b.) Dönem Net Zarar› (-) PAS‹F TOPLAMI TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Elemanter fiirketler 3,527,494,312 2,170,573 21,612 2,304,368 155,407 513,469,124 274,266,514 88,598,490 91,452,816 59,348,717 197,413 13,443,210 419,114 1 36,936 1,268,386 11,718,773 54,084,869 1,378,490 52,706,379 2,793,311,801 1,706,210,160 6,890,886 956,315,493 750,141 123,145,121 130,140,749 50,214,569 6,220,096 1,897,555 93,594,579 21,785,787 262 18,096,429 10,993,086 2,103,122 5,000,222 2,296,204 624,698 725,851 945,655 481,354 146,679 2,274 332,400 319,787,543 526,069 613,683 87,614 8,827 8,827 20,000 20,000 314,142 128,455 185,688 265,013,651 10,210,668 14,873,333 239,929,650 1,022,335 1,022,335 49,001,391 49,001,391 3,270,044 3,270,044 611,084 611,084 3,999,268,500 2,226,285,053 1,497,730,758 1,644,090 740,827,422 10,629,037 114,933,810 48,516 96,650,552 18,234,742 1,861,041,336 248,795,942 453,297 481,590,816 275,902 1,136,531,394 6,606,016 79,403,828 79,403,828 558,756,443 558,756,443 276,360,917 292,530,671 16,169,754 7,846,550,356 Hayat ve Emeklilik fiirketleri 3,098,535,491 2,761,227 542,531 2,251,018 93,329 61,008 642,073,223 14,046,175 5,268,222 2,060,565 610,308,549 10,389,712 7,855,459 1,519,955 41,997 874,554 5,418,953 43,577,506 1,102,295 42,475,212 2,327,198,895 107,332,471 4,302 1,840,891,090 104,970,690 582,052 250,394,481 23,023,809 42,454,067 12,447,068 6,033,399 0 47,465,472 23,649,993 158,122 13,909,964 9,331,770 4,578,194 5,032,844 1,262,523 3,369,109 401,212 13,672,306 84,507 296 13,587,502 2,567,928,795 29,960 31,027 1,066 562,494,456 562,494,456 8,278,854 8,278,854 52,905 52,905 1,977,066,892 1,863,433,487 96,932,115 16,701,290 20,004,510 20,004,510 1,217 1,217 848,207,956 951,317,848 602,947,031 12,000,000 360,370,817 1,980,060 1,716,457 263,603 234,422,166 85,860,219 8,912,389 135,027,189 41,683,241 49,466,624 3,161,015 4,670,333 4,670,333 416,236,434 416,236,434 72,053,982 116,562,033 44,508,051 6,514,672,244 Toplam 6,626,029,804 4,931,800 564,142 4,555,386 248,736 61,008 1,155,542,347 288,312,689 93,866,712 93,513,382 610,308,549 69,738,428 197,413 21,298,668 1,939,069 1 78,933 2,142,940 17,137,725 97,662,375 2,480,785 95,181,590 5,120,510,696 1,813,542,632 4,302 1,847,781,976 1,061,286,183 582,052 251,144,622 146,168,930 172,594,816 62,661,637 12,253,495 1,897,555 141,060,051 45,435,780 157,859 32,006,393 20,324,856 2,103,122 9,578,416 7,329,048 1,887,221 4,094,960 1,346,867 14,153,660 231,187 2,570 13,919,902 2,887,716,339 556,029 644,709 88,680 562,503,283 8,827 562,494,456 8,298,854 8,298,854 367,048 181,360 185,688 2,242,080,543 1,873,644,155 111,805,448 256,630,940 1,022,335 1,022,335 69,005,901 69,005,901 3,271,261 3,271,261 611,084 611,084 4,847,476,457 3,177,602,901 2,100,677,789 13,644,090 1,101,198,239 10,629,037 116,913,871 48,516 98,367,009 18,498,345 2,095,463,502 334,656,162 9,365,687 616,618,006 41,407,339 1,185,998,018 9,767,031 84,074,162 84,074,162 974,992,877 974,992,877 348,414,898 409,092,704 60,677,806 14,361,222,599 Reasürans fiirketleri Genel Toplam 429,686,391 18,330,640 17,389,705 940,935 299,623 158,894 140,728 392,331,936 219,789,639 759,495 171,782,803 18,674,736 369,446 56,005 18,249,286 - 7,055,716,194 4,931,800 564,142 4,555,386 248,736 61,008 1,173,872,986 288,312,689 111,256,416 94,454,317 610,308,549 69,738,428 197,413 21,598,291 2,097,963 1 78,933 2,142,940 17,278,454 97,662,375 2,480,785 95,181,590 5,512,842,632 2,033,332,270 4,302 1,848,541,471 1,233,068,986 582,052 251,144,622 146,168,930 191,269,553 63,031,083 12,309,499 1,897,555 159,309,336 45,435,780 157,859 32,006,393 20,324,856 2,103,122 9,578,416 7,378,504 1,887,221 4,135,917 1,355,367 14,153,660 231,187 2,570 13,919,902 2,988,070,836 556,029 644,709 88,680 562,503,283 8,827 562,494,456 8,298,854 8,298,854 367,048 181,360 185,688 2,338,529,125 1,873,644,155 111,805,448 353,079,522 1,022,335 1,022,335 72,911,817 72,911,817 3,271,261 3,271,261 611,084 611,084 5,313,178,706 3,520,602,901 2,443,677,789 13,644,090 1,101,198,239 10,629,037 119,108,712 48,516 100,561,850 18,498,345 2,197,502,961 342,411,790 9,683,860 616,623,567 41,407,339 1,239,492,844 30,698,239 94,299,703 94,299,703 1,003,671,594 1,003,671,594 385,336,024 446,013,829 60,677,806 15,356,965,737 49,456 40,956 8,500 100,354,498 96,448,582 96,448,582 3,905,915 3,905,915 465,702,249 343,000,000 343,000,000 2,194,841 2,194,841 102,039,459 7,755,629 318,173 5,561 53,494,826 40,465,270 10,225,541 10,225,541 28,678,717 28,678,717 36,921,125 36,921,125 995,743,138 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 49 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 1. Consolidated Balance Sheet of Insurance and Reinsurance Companies (31.12.2005)(YTL) ASSETS Non-life Companies Life and Pension Companies Total Reassurance Companies General Total I. CURRENT ASSETS A. CASH AND SIMILAR ASSETS a.) Cash In Hand b.) Checks Received c.) Cash At Bank d.) Checks Given and Payment Orders (-) e.) Other Cash and Similar Assets B. FINANCIAL ASSETS AND INVESTMENTS FOR THE BENEFIT OF LIFE INSURANCE POLICY HOLDERS WHO BEAR THE INVESTMENT RISK a.) Available for Sale Assets b.) Held to Maturity Assets c.) Marketable Assets d.) Financial Assets Whose Risk Belong to Holders of Life Insurance Policy e.) Provision for Depreciation of Financial Assets (-) C. RECIEVABLES FROM OPERATING ACTIVITIES a.) Insurance Activities b.) Provisions for Receivables From Insurance Activities (-) c.) Reinsurance Activities d.) Provisions for Receivables From Reinsurance Activities (-) e.) Deposits With Cedings and Retroceding Companies f.) The Credits to Insured (loans) g.) Pension Activities h.) Doubtful Receivables ›.) Provisions For Doubtful Receivables (-) D. RECEIVABLES FROM RELATED PARTIES a.) Shareholders b.) Participations c.) Affiliates d.) Personnel e.) Other Related Parties f.) Doubtful Receivables g.) Provisions for Doubtful Receivables (-) E. OTHER RECEIVABLES a.) Leasing b.) Deposits and Guarantees Given c.) Other Miscellaneous Receivables d.) Other Doubtful Receivables e.) Provisions for Other Doubtful Receivables (-) F. INCOME RELATING TO FUTURE MONTHS AND EXPENSE ACCRUALS a.) Prepaid Expenses for Future Months b.) Accrued Interest and Rental Income c.) Income Accruals d.) Income Relating to Future Months and Expense Accruals G. OTHER CURRENT ASSETS a.) Inventories for Future Months b.) Prepaid Taxes and Funds c.) Work Advances d.) Advances Given to Personnel e.) Inventory Shortages f.) Other Miscellaneous Current Assets 5,164,243,110 1,198,596,945 4,286,423 1,236,749 1,120,473,167 23,256,140 95,856,746 1,747,721,945 5,706,784,199 239,675,828 29,942 4,331,494 162,576,511 124,319 72,862,200 4,642,443,976 10,871,027,309 1,438,272,774 4,316,365 5,568,243 1,283,049,678 23,380,459 168,718,947 6,390,165,920 670,143,378 267,895,204 36,245 56,455 267,898,544 96,040 314,034,502 11,541,170,687 1,706,167,978 4,352,610 5,624,698 1,550,948,222 23,476,499 168,718,947 6,704,200,423 1,006,139,273 581,179,399 127,853,459 32,709,793 159,979 2,105,204,783 2,127,508,906 84,262,201 39,208,378 10,029 3,833,366 179,917,903 160,991,540 5,043,557 142,959 89,254 932,841 133,407 3,745,096 1,470,289 1,470,289 27,164,822 1,032 936,406 26,226,399 1,643,261 1,642,276 9,049,545 4,648,969 2,656,448 1,029,712 714,416 71,461,513 1,695,700 62,333,582 551,971 447,737 1 6,432,523 340,187,545 133,749,199 184,064,304 3,984,496,335 53,407 768,602,238 131,930,462 3,007,554 1,257,438 66,733,043 571,688,850 1,239,248 1,239,248 408,577 124,945 44,889 154,878 83,864 102,854 102,854 28,446,240 84,649 28,361,591 340,348 340,348 6,441,011 6,028,417 18,994 393,600 20,766,329 684,187 18,131,553 328,891 142,182 1 1,479,515 1,346,326,818 714,928,599 311,917,763 4,017,206,127 213,386 2,873,807,022 2,259,439,368 87,269,755 40,465,816 10,029 3,833,366 66,733,043 571,688,850 181,157,150 162,230,788 5,452,134 267,904 89,254 977,731 288,285 3,828,960 1,573,143 1,573,143 55,611,062 1,032 1,021,055 54,587,990 1,983,610 1,982,625 15,490,556 10,677,386 2,675,442 1,423,312 714,416 92,227,842 2,379,887 80,465,135 880,862 589,919 7,912,038 314,034,502 67,127,867 28,593,057 38,534,810 685,604 681,764 3,841 393 393 5,237,646 5,237,646 15,162,160 40,669 9,593,348 5,528,144 II . NONCURRENT ASSETS A. RECEIVABLES FROM OPERATING ACTIVITIES a.) Insurance Activities b.) Provisions for Receivables From Insurance Activities (-) c.) Deposits with Cedings and Retroceding Companies d.) Credits to Insured (Loans) e.) Pension Activities f.) Doubtful Receivables g.) Provisions For Doubtful Receivables (-) B. RECEIVABLES FROM RELATED PARTIES a.) Participations b.) Personnel c.) Other Related Parties C. OTHER RECEIVABLES a.) Deposits and Guarantees Given b.) Other Miscellaneous Receivables c.) Other Doubtful Receivables d.) Provisions for Other Doubtful Receivables (-) D. FINANCIAL ASSETS a.) Long-Term Securities b.) Participations c.) Capital Commitments for Participations (-) d.) Subsidiaries e.) Financial Assets and Investments whose Risk Belong to Insured f.) Provision for Depreciation of Financial Assets (-) E. TANGIBLE ASSETS a.) Real Estate- Related Investments b.) Provision for Depreciation of Real Est- Rel Investments (-) c.) Self-Occupied Real Estates d.) Machinery and Equipments e.) Fixture and Installations f.) Motor Vehicles g.) Other Tangible Assets (Including Special Cost) h.) Tangible Assets Obtained by Leasing ›.) Accumulated Depreciation (-) i.) Advances Related to Tangible Assets (Including Fixed Asstes Under Const.) F. INTANGIBLE ASSETS a.) Rights b.) Goodwill c.) Expenses Related to Pre-Activity Term d.) Other Intangible Assets e.) Accumulated Redemptions (Amortizations) (-) G. INCOME RELATING TO FUTURE YEARS AND EXPENSE ACCRUALS a.) Income Relating to Future Periods b.) Income Accruals H. OTHER NONCURRENT ASSETS a.) Inventories for Future Years b.) Prepaid Taxes and Funds c.) Deferred Tax Assets d.) Other Miscelleneaous Noncurrent assets 2,682,307,246 2,752,332 1,474,287 240,217 7,376 10,045 23,915,248 19,465,832 1,260,236 1,222,431 3,688 34,117 1,202,605 1,199,920 2,685 2,201,836,438 68,474,048 1,950,157,075 3,093,750 208,442,473 22,143,408 449,943,501 135,313,115 6,461,415 327,939,610 43,588,758 161,869,447 19,165,336 30,747,552 8,745,587 271,300,817 336,330 20,035,673 19,252,151 16,250,000 18,789 7,414,280 22,899,548 873,921 675,919 198,002 4,402,540 972 8,670 4,392,897 7,846,550,356 807,888,045 564,665,669 2,171,213 562,494,456 1,497,989 1,497,989 3,919,726 3,919,726 424,936 73,675 351,261 134,823,735 77,550,701 38,605,754 3,436,860 24,871,996 9,641,575 92,947,328 26,832,924 3,066,282 41,878,123 30,676,745 46,006,098 5,900,879 28,276,681 7,304,253 95,000,100 4,138,007 9,291,322 14,962,118 172,572 13,289,228 19,132,595 896,903 896,676 226 918,426 894 917,532 6,514,672,244 3,490,195,291 567,418,001 1,474,287 240,217 7,376 2,181,258 562,494,456 25,413,237 20,963,821 5,179,962 1,222,431 3,688 3,953,843 1,627,540 1,273,595 353,945 2,336,660,174 146,024,749 1,988,762,829 3,093,750 211,879,333 24,871,996 31,784,983 542,890,830 162,146,039 9,527,698 369,817,733 74,265,503 207,875,544 25,066,215 59,024,233 16,049,840 366,300,917 4,474,337 29,326,996 34,214,269 16,250,000 191,361 20,703,508 42,032,143 1,770,824 1,572,595 198,228 5,320,966 972 9,564 917,532 4,392,897 14,361,222,599 325,599,760 8,561,092 8,561,092 14,866 14,866 11,136 11,136 138,420,403 18,056,815 119,915,220 448,369 120,870,743 70,645,808 58,747,473 1,418,732 387,847 10,329,118 66,293,748 43,469 66,264,767 14,488 995,743,138 1,346,326,818 714,928,599 625,952,265 4,017,206,127 213,386 2,940,934,889 2,259,439,368 87,269,755 69,058,874 10,029 42,368,177 66,733,043 571,688,850 181,157,150 162,230,788 6,137,738 267,904 89,254 977,731 970,049 3,832,800 1,573,143 1,573,143 55,611,455 1,032 1,021,448 54,587,990 1,983,610 1,982,625 20,728,202 10,677,386 2,675,442 1,423,312 5,952,063 107,390,002 2,420,556 90,058,482 880,862 589,919 1 13,440,182 3,815,795,050 567,418,001 1,474,287 240,217 7,376 2,181,258 562,494,456 33,974,329 29,524,913 5,194,828 1,222,431 18,554 3,953,843 1,627,540 1,273,595 353,945 11,136 11,136 2,475,080,577 164,081,564 2,108,678,048 3,093,750 212,327,702 24,871,996 31,784,983 663,761,573 232,791,847 9,527,698 428,565,206 74,265,503 209,294,276 25,454,062 59,024,233 16,049,840 376,630,035 4,474,337 95,620,743 34,257,738 16,250,000 191,361 86,968,275 42,046,631 1,770,824 1,572,595 198,228 5,320,966 972 9,564 917,532 4,392,897 15,356,965,737 TOTAL ASSETS 50 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 1. Consolidated Balance Sheet of Insurance and Reinsurance Companies (31.12.2005)(YTL) LIABILITIES I. SHORT TERM LIABILITIES A. FINANCIAL PAYABLES a.) Due to Credit Instutitions b.) Due From Financial Leasing Transactions c.) Deferred Financial Leasing Borrowing Costs (-) d.) Di¤er Finansal Borçlar (Yükümlülükler) B. OPERATING ACTIVITY PAYABLES a.) Insurance Activities b.) Reinsurance Activities c.) Deposits With Cedings and Retroceding Companies d.) Pension Actvities e.) Other Operational Activity Payables f.) Rediscount on Notes Payable from Other Op. Activities (-) C. DUE TO RELATED PARTIES a.) Shareholders b.) Affiliates c.) Subsidiaries d.) Personnel e.) Other Related Parties D. OTHER PAYABALES a.) Deposits and Guarantees Received b.) Other Miscellaneous Payables E. TECHNICAL PROVISIONS a.) Provisions For Unearned Premiums - Net b.) Provisions for Unexpired Risks - Net c.) Mathematical Reserves - Net d.) Provision for Outstanding Claims - Net e.) Provision for Bonuses&Rebates - Net f.) Provisions for The Policies Investment Risk of Which Belongs to Policy Holder - Net g.) Other Technical Provisions - Net F. TAXES AND OTHER LIABILITIES TO BE PAID AND PROVISIONS THEREOF a.) Taxes and Funds Payable b.) Social Security Premiums to Be Paid c.) Other Tax and Similar Liabilities d.) Tax Provisions for Profit for The Period & Other Legal Liabilites !!! e.) Prepaid Taxes and Other Liabilitiesforf the Profit for the Period (-) f.) Provision for Other Taxes and Similar Liabilities G. PROVISIONS RELATED OTHER RISKS a.) Provision for Termination Indemnities b.) Provisions for Social Relief Funds Deficits c.) Provisions for Cost Exopenses H. INCOME RELATING TO FUTURE MONTHS AND EXPENSE ACCRUALS a.) Income Relating to Future Months b.) Expense Accruals c.) Income Relating to Future Months and Expense Accruals I. OTHER SHORT TERM LIABILITIES a.) Deferred Tax Liability b.) Inventory Overages c.) Other Miscellanous Short Term Liabilities II. LONG TERM LIABILITIES A. FINANCIAL PAYABLES a.) Due to Financial Leasing Transactions b.) Deferred Financial Leasing Borrowing Costs (-) B. OPERATING ACTIVITY PAYABLES a.) Insurance Activities b.) Pension Actvitiess C. DUE TO RELATED PARTIES a.) Shareholders D. OTHER PAYABLES a.) Deposits and Guarantees Received b.) Other Miscellanous Payables E. TECHNICAL PROVISIONS a.) Mathematical Reserves - Net b.) Provisions for The Policies Investment Risk of Which Belongs to Policy Holder - Net c.) Other Technical Provisions - Net F. OTHER LIABILITIES AND PROVISIONS THEREOF a.) Overdue, Deferred or Restructured Taxes and Other Fiscal Liabilities G. PROVISIONS FOR OTHER RISKS a.) Provision for Termination Indemnities H. INCOME RELATING TO FUTURE YEARS AND EXPENSE ACCRUALS a.) Expense Accruals I. OTHER LONG TERM LIABILITIES a.) Other Miscellaneous Long Term Liabilites III. EQUITY CAPITAL A. PAID-IN CAPITAL a.) (Nominal) Capital b.) Unpaid Capital (-) c.) Favourable Differences Out Of Capital Adjustment d.) Unfavourable Differences Out Of Capital Adjustment (-) B.CAPITAL RESERVES a.) Share Premiums b.) Sale Profits to Be Added in Capital c.) Other Capital Reserves C. PROFIT RESERVES a.) Legal Reserves b.) Statutory Reserves c.) Extraordinary Reserves d.) Special Funds (Reserves) e.) Financial Asset Valuation f.) Other Profit Reserves D. PROFITS FROM PREVIOUS PERIOD a.) Profits from Previous Year E. LOSSES FROM PREVIOUS PERIOD (-) a.) Loss From Previous Year (-) IV. NET PROFIT/LOSS FOR THE PERIOD a.) Net Profit for the Year b.) Net Loss for the Year (-) TOTAL LIABILITIES TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Non-life Companies 3,527,494,312 2,170,573 21,612 2,304,368 155,407 513,469,124 274,266,514 88,598,490 91,452,816 59,348,717 197,413 13,443,210 419,114 1 36,936 1,268,386 11,718,773 54,084,869 1,378,490 52,706,379 2,793,311,801 1,706,210,160 6,890,886 956,315,493 750,141 123,145,121 130,140,749 50,214,569 6,220,096 1,897,555 93,594,579 21,785,787 262 18,096,429 10,993,086 2,103,122 5,000,222 2,296,204 624,698 725,851 945,655 481,354 146,679 2,274 332,400 319,787,543 526,069 613,683 87,614 8,827 8,827 20,000 20,000 314,142 128,455 185,688 265,013,651 10,210,668 14,873,333 239,929,650 1,022,335 1,022,335 49,001,391 49,001,391 3,270,044 3,270,044 611,084 611,084 3,999,268,500 2,226,285,053 1,497,730,758 1,644,090 740,827,422 10,629,037 114,933,810 48,516 96,650,552 18,234,742 1,861,041,336 248,795,942 453,297 481,590,816 275,902 1,136,531,394 6,606,016 79,403,828 79,403,828 558,756,443 558,756,443 276,360,917 292,530,671 16,169,754 7,846,550,356 Life and Pension Companies 3,098,535,491 2,761,227 542,531 2,251,018 93,329 61,008 642,073,223 14,046,175 5,268,222 2,060,565 610,308,549 10,389,712 7,855,459 1,519,955 41,997 874,554 5,418,953 43,577,506 1,102,295 42,475,212 2,327,198,895 107,332,471 4,302 1,840,891,090 104,970,690 582,052 250,394,481 23,023,809 42,454,067 12,447,068 6,033,399 0 47,465,472 23,649,993 158,122 13,909,964 9,331,770 4,578,194 5,032,844 1,262,523 3,369,109 401,212 13,672,306 84,507 296 13,587,502 2,567,928,795 29,960 31,027 1,066 562,494,456 562,494,456 8,278,854 8,278,854 52,905 52,905 1,977,066,892 1,863,433,487 96,932,115 16,701,290 20,004,510 20,004,510 1,217 1,217 848,207,956 951,317,848 602,947,031 12,000,000 360,370,817 1,980,060 1,716,457 263,603 234,422,166 85,860,219 8,912,389 135,027,189 41,683,241 49,466,624 3,161,015 4,670,333 4,670,333 416,236,434 416,236,434 72,053,982 116,562,033 44,508,051 6,514,672,244 Total 6,626,029,804 4,931,800 564,142 4,555,386 248,736 61,008 1,155,542,347 288,312,689 93,866,712 93,513,382 610,308,549 69,738,428 197,413 21,298,668 1,939,069 1 78,933 2,142,940 17,137,725 97,662,375 2,480,785 95,181,590 5,120,510,696 1,813,542,632 4,302 1,847,781,976 1,061,286,183 582,052 251,144,622 146,168,930 172,594,816 62,661,637 12,253,495 1,897,555 141,060,051 45,435,780 157,859 32,006,393 20,324,856 2,103,122 9,578,416 7,329,048 1,887,221 4,094,960 1,346,867 14,153,660 231,187 2,570 13,919,902 2,887,716,339 556,029 644,709 88,680 562,503,283 8,827 562,494,456 8,298,854 8,298,854 367,048 181,360 185,688 2,242,080,543 1,873,644,155 111,805,448 256,630,940 1,022,335 1,022,335 69,005,901 69,005,901 3,271,261 3,271,261 611,084 611,084 4,847,476,457 3,177,602,901 2,100,677,789 13,644,090 1,101,198,239 10,629,037 116,913,871 48,516 98,367,009 18,498,345 2,095,463,502 334,656,162 9,365,687 616,618,006 41,407,339 1,185,998,018 9,767,031 84,074,162 84,074,162 974,992,877 974,992,877 348,414,898 409,092,704 60,677,806 14,361,222,599 Reassurance Companies General Total 429,686,391 18,330,640 17,389,705 940,935 299,623 158,894 140,728 392,331,936 219,789,639 759,495 171,782,803 18,674,736 369,446 56,005 18,249,286 - 7,055,716,194 4,931,800 564,142 4,555,386 248,736 61,008 1,173,872,986 288,312,689 111,256,416 94,454,317 610,308,549 69,738,428 197,413 21,598,291 2,097,963 1 78,933 2,142,940 17,278,454 97,662,375 2,480,785 95,181,590 5,512,842,632 2,033,332,270 4,302 1,848,541,471 1,233,068,986 582,052 251,144,622 146,168,930 191,269,553 63,031,083 12,309,499 1,897,555 159,309,336 45,435,780 157,859 32,006,393 20,324,856 2,103,122 9,578,416 7,378,504 1,887,221 4,135,917 1,355,367 14,153,660 231,187 2,570 13,919,902 2,988,070,836 556,029 644,709 88,680 562,503,283 8,827 562,494,456 8,298,854 8,298,854 367,048 181,360 185,688 2,338,529,125 1,873,644,155 111,805,448 353,079,522 1,022,335 1,022,335 72,911,817 72,911,817 3,271,261 3,271,261 611,084 611,084 5,313,178,706 3,520,602,901 2,443,677,789 13,644,090 1,101,198,239 10,629,037 119,108,712 48,516 100,561,850 18,498,345 2,197,502,961 342,411,790 9,683,860 616,623,567 41,407,339 1,239,492,844 30,698,239 94,299,703 94,299,703 1,003,671,594 1,003,671,594 385,336,024 446,013,829 60,677,806 15,356,965,737 49,456 40,956 8,500 100,354,498 96,448,582 96,448,582 3,905,915 3,905,915 465,702,249 343,000,000 343,000,000 2,194,841 2,194,841 102,039,459 7,755,629 318,173 5,561 53,494,826 40,465,270 10,225,541 10,225,541 28,678,717 28,678,717 36,921,125 36,921,125 995,743,138 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 51 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 2. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (fiirketler) (31.12.2005) (YTL) Nakliyat Kaza Mühendislik Tar›m 477.044.039 445.323.503 1.136.330.530 691.007.026 117.017.025 232.941.626 115.924.600 102.896.403 222.825.931 119.929.528 20.472.917 Yang›n 193.545.127 153.856.891 290.630.512 136.773.621 24.151.745 54.503.093 30.351.348 23.740.680 48.871.502 25.130.821 11.198.351 1.846.025.704 1.796.149.050 2.436.439.480 640.290.430 829.080.249 1.103.845.881 274.765.632 672.458.927 913.167.769 240.708.841 51.587.652 96.571.326 98.941.956 322.110.090 223.168.134 43.779.342 141.419.571 97.640.229 29.536.193 120.763.890 91.227.697 7.457.054 18.294.112 18.196.039 48.530.480 30.334.440 3.884.508 12.903.224 9.018.716 2.944.431 8.866.416 5.921.985 194.080 25.368.240 28.900.949 154.910.323 4.415.463 844.069 TEKN‹K G‹DER A.) ÖDENEN HASARLAR (NET) (-) a.) Ödenen Hasarlar (Brüt) (-) b.) Ödenen Hasarlar (Reas. Pay›) B.) MUALLAK HASARLAR KARfiILI⁄I (NET) (-) a.) Muallak Hasarlar Karfl›l›¤› (Brüt) (-) b.) Muallak Hasarlar Karfl›l›¤› (Reas. Pay›) C.) DEVREDEN MUALLAK HASARLAR KARfiILI⁄I (NET) a.) Devreden Muallak Hasarlar Karfl›l›¤› (Brüt) b.) Devreden Muallak Hasarlar Karfl›l›¤› (Reas. Pay›) (-) D.) ‹KRAM‹YE VE ‹ND‹R‹MLER KARfiILI⁄INDA DE⁄‹fi‹M E.) D‹⁄ER TEKN‹K KARfiILIKLARDA DE⁄‹fi‹M (-) F.) FAAL‹YET G‹DERLER‹ (-) 350.078.785 116.831.022 2.034.561.182 65.444.786 20.349.654 163.775.553 369.421.901 205.646.348 77.336.455 242.130.021 164.793.566 66.292.897 209.187.474 142.894.577 41.784.119 133.475.556 44.132.378 109.146.131 65.013.753 34.177.021 107.542.611 73.365.590 31.198.632 96.827.657 65.629.025 9.389.662 60.330.592 1.407.691.995 1.812.966.369 405.274.374 394.061.383 578.878.159 184.816.776 269.481.906 418.934.877 149.452.972 30.389.470 471.900.239 44.646.431 137.313.306 92.666.875 23.569.896 123.517.619 99.947.723 16.583.044 95.551.262 78.968.218 4.636.879 9.174.624 12.978.951 31.169.034 18.190.083 3.117.025 16.487.596 13.370.571 1.747.405 8.776.841 7.029.436 6.001.083 TEKN‹K KAR/ZARAR 126.965.254 76.714.105 - 188.535.477 TEKN‹K GEL‹R A.) YAZILAN PR‹MLER (NET) a.) Yaz›lan Primler (Brüt) b.) Reasürans Devredilen Primler (-) B.) KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) (-) a.) Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) (-) b.) Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) C.) DEVREDEN KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) a.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) b.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay› (-) D.) DEVAM EDEN R‹SKLER KARfiILI⁄INDA DE⁄‹fi‹M E.) TEKN‹K OLMAYAN BÖLÜMDEN AKTARILAN YATIRIM GEL‹RLER‹ F.) D‹⁄ER TEKN‹K GEL‹RLER 31.126.540 - 2.055.542 2. Consolidated Profit And Loss Account of Non-Life Branches (Companies) (31.12.2005) (YTL) Fire Marine Accident Engineering Agriculture 477.044.039 445.323.503 1.136.330.530 691.007.026 117.017.025 232.941.626 115.924.600 102.896.403 222.825.931 119.929.528 20.472.917 25.368.240 193.545.127 153.856.891 290.630.512 136.773.621 24.151.745 54.503.093 30.351.348 23.740.680 48.871.502 25.130.821 11.198.351 28.900.949 1.846.025.704 1.796.149.050 2.436.439.480 640.290.430 829.080.249 1.103.845.881 274.765.632 672.458.927 913.167.769 240.708.841 51.587.652 154.910.323 96.571.326 98.941.956 322.110.090 223.168.134 43.779.342 141.419.571 97.640.229 29.536.193 120.763.890 91.227.697 7.457.054 4.415.463 18.294.112 18.196.039 48.530.480 30.334.440 3.884.508 12.903.224 9.018.716 2.944.431 8.866.416 5.921.985 194.080 844.069 TECHNICAL EXPENSES A.) PAID LOSSES (NET) (-) a.)Paid Losses (Gross) (-) b.)Paid Losses (Reinsurer's share) B.) PROVISION FOR OUTSTANDING LOSSES (NET) (-) a.)Provisions for Outstanding Losses (Gross) (-) b.)Provisions for Outstanding Losses (Reinsurer's share) C.) PROVISION FOR OUTSTANDING LOSSES BROUGHT FORWARD(NET) a.)Provisions for Outstanding Losses Brought Forward (Gross) b.)Provisions for Outstanding Losses Brought Forward (Reins. Share) (-) D.) CHANGE IN PROVISION FOR BONUSES & REBATES E.) CHANGE IN OTHER TECHNICAL PROVISIONS F.) OPERATING EXPENSES (-) 350.078.785 163.775.553 369.421.901 205.646.348 77.336.455 242.130.021 164.793.566 66.292.897 209.187.474 142.894.577 41.784.119 133.475.556 116.831.022 44.132.378 109.146.131 65.013.753 34.177.021 107.542.611 73.365.590 31.198.632 96.827.657 65.629.025 9.389.662 60.330.592 2.034.561.182 1.407.691.995 1.812.966.369 405.274.374 394.061.383 578.878.159 184.816.776 269.481.906 418.934.877 149.452.972 30.389.470 471.900.239 65.444.786 44.646.431 137.313.306 92.666.875 23.569.896 123.517.619 99.947.723 16.583.044 95.551.262 78.968.218 4.636.879 9.174.624 20.349.654 12.978.951 31.169.034 18.190.083 3.117.025 16.487.596 13.370.571 1.747.405 8.776.841 7.029.436 6.001.083 TECHNICAL PROFIT/LOSS 126.965.254 76.714.105 - 188.535.477 31.126.540 - 2.055.542 TECHNICAL INCOME A.) WRITTEN PREMIUMS (NET) a.)Written Premiums (Gross) b.)Premiums Ceded to Reinsurer (-) B.) PROVISIONS FOR UNEARNED PREMIUMS (NET) (-) a.)Provisions for Unearned Premiums (Gross) (-) b.)Provisions for Unearned Premiums (Reinsurer's share) C.) PROVISIONS FOR UNEARNED PREM. BROUGT FORWARD (NET) a.)Provisions for Unearned Premiums Brought Forward(Gross) b.)Provisions For Unearned Premiums Brought Forward (Reins. share) (-) E.) INVESTMENT INCOME TRANSFERRED FROM NON-TECHNICAL SECTION F.) OTHER TECHNICAL INCOMES 52 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 2. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (fiirketler) (31.12.2005) (YTL) Ferdi Kaza Kredi KMA Mali Sorumluluk 577,837,732 601,283,925 798,538,595 197,254,670 234,061,087 306,316,504 72,255,417 189,871,790 248,664,473 58,792,683 17,407,487 Sa¤l›k Hukuksal Koruma 15,474,079 16,251,552 21,728,105 5,476,553 8,046,746 9,933,139 1,886,393 5,596,162 7,712,250 2,116,088 1,525,208 179,673,181 191,500,727 234,186,638 42,685,911 71,104,374 84,832,694 13,728,320 50,626,671 60,134,227 9,507,556 - 60,584 9,004,905 245,661 75,838 1,014,803,133 1,026,440,495 1,281,438,932 254,998,437 428,956,344 535,363,410 106,407,066 379,105,230 470,685,001 91,579,770 26,509,612 4,419,514,094 4,348,019,978 6,574,422,366 2,226,402,388 1,760,125,603 2,483,979,989 723,854,386 1,456,822,156 2,103,200,498 646,378,343 60,584 145,525,607 3,335,617 147,903 - 294,164 - 11,704,140 229,332,541 612,029,257 4,978,163 100,051,741 70,979 973,669,313 4,278,064,881 449,338,559 601,698,896 152,360,336 48,689,239 62,479,562 13,790,323 26,647,586 36,961,238 10,313,653 140,649,044 412,394 3,922,530 3,510,136 827,515 3,154,764 2,327,249 646,158 6,348,481 5,702,323 4,384,413 21,091,529 29,044,933 7,953,404 12,564,353 16,845,510 4,281,157 8,279,518 11,569,089 3,289,571 52,315 74,623,061 44,614 904,971 860,357 122,894 1,856,930 1,734,036 19,312 983,874 964,562 - 77,216 585,448,704 710,065,408 124,616,704 376,788,728 422,957,422 46,168,694 274,561,384 310,763,770 36,202,387 3,352,193 282,641,071 2,729,561,108 3,805,653,478 1,076,092,371 971,254,509 1,575,850,194 604,595,685 695,457,841 1,195,904,564 500,446,723 89,604,637 1,183,102,468 - 34,191,525 10,495,916 79,621,440 174,682 41,133,820 141,449,213 4,489,004 4,413,166 44,183 1,920,849 1,876,666 45,666 1,509,039 1,463,372 168,340 Hayat D›fl› Toplam 2. Consolidated Profit And Loss Account of Non-Life Branches (Companies) (31.12.2005) (YTL) Health Legal Protection Personal Accident Credit Motor Vehicles TPL Non-Life Total 577,837,732 601,283,925 798,538,595 197,254,670 234,061,087 306,316,504 72,255,417 189,871,790 248,664,473 58,792,683 17,407,487 3,335,617 15,474,079 16,251,552 21,728,105 5,476,553 8,046,746 9,933,139 1,886,393 5,596,162 7,712,250 2,116,088 1,525,208 147,903 179,673,181 191,500,727 234,186,638 42,685,911 71,104,374 84,832,694 13,728,320 50,626,671 60,134,227 9,507,556 - 60,584 9,004,905 - 294,164 245,661 75,838 4,489,004 4,413,166 44,183 1,920,849 1,876,666 45,666 1,509,039 1,463,372 168,340 - 1,014,803,133 1,026,440,495 1,281,438,932 254,998,437 428,956,344 535,363,410 106,407,066 379,105,230 470,685,001 91,579,770 26,509,612 11,704,140 4,419,514,094 4,348,019,978 6,574,422,366 2,226,402,388 1,760,125,603 2,483,979,989 723,854,386 1,456,822,156 2,103,200,498 646,378,343 - 60,584 145,525,607 229,332,541 612,029,257 449,338,559 601,698,896 152,360,336 48,689,239 62,479,562 13,790,323 26,647,586 36,961,238 10,313,653 140,649,044 4,978,163 412,394 3,922,530 3,510,136 827,515 3,154,764 2,327,249 646,158 6,348,481 5,702,323 4,384,413 100,051,741 21,091,529 29,044,933 7,953,404 12,564,353 16,845,510 4,281,157 8,279,518 11,569,089 3,289,571 52,315 74,623,061 70,979 44,614 904,971 860,357 122,894 1,856,930 1,734,036 19,312 983,874 964,562 - 77,216 973,669,313 585,448,704 710,065,408 124,616,704 376,788,728 422,957,422 46,168,694 274,561,384 310,763,770 36,202,387 3,352,193 282,641,071 4,278,064,881 2,729,561,108 3,805,653,478 1,076,092,371 971,254,509 1,575,850,194 604,595,685 695,457,841 1,195,904,564 500,446,723 89,604,637 1,183,102,468 - 34,191,525 10,495,916 79,621,440 174,682 41,133,820 141,449,213 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 53 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 3.Hayat Branfl› Konsolide Kar/Zarar Hesab› (fiirketler) (31.12.2005) (YTL) Hayat TEKN‹K GEL‹R 1,874,885,118 A.) YAZILAN PR‹MLER (NET) a.) Yaz›lan Primler (Brüt) b.) Reasüröre Devredilen Primler (-) B.) KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) (-) a.) Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) (-) b.) Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) C.) DEVREDEN KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) a.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) b.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) (-) D.) DEVAM EDEN R‹SKLER KARfiILI⁄INDA DE⁄‹fi‹M E.) HAYAT BRANfiI YATIRIM GEL‹RLER‹ F.) YATIRIMLARDAK‹ GERÇEKLEfiMEM‹fi KARLAR G.) D‹⁄ER TEKN‹K GEL‹RLER 1,207,717,962 1,242,011,375 34,293,413 53,869,106 61,109,371 7,240,265 33,215,241 38,475,256 5,260,015 2,331,283 643,235,865 - 195,572 42,449,446 TEKN‹K G‹DER A.) ÖDENEN HASARLAR (NET) (-) a.) Ödenen Hasarlar (Brüt) (-) b.) Ödenen Hasarlar (Reas. Pay›) B.) MUALLAK HASARLAR KARfiILI⁄I (NET) (-) a.) Muallak Hasarlar Karfl›l›¤› (Brüt) (-) b.) Muallak Hasarlar Karfl›l›¤› (Reas. Pay›) C.) DEVREDEN MUALLAK HASARLAR KARfiILI⁄I (NET) a.) Devreden Muallak Hasarlar Karfl›l›¤› (Brüt) b.) Devreden Muallak Hasarlar Karfl›l›¤› (Reas.Pay›) (-) D.) HAYAT MATEMAT‹K KARfiILI⁄I (NET) (-) a.) Hayat Matematik Karfl›l›¤› (Brüt) (-) b.) Hayat Matematik Karfl›l›¤› (Reas. Pay›) E.) DEVREDEN HAYAT MATEMAT‹K KARfiILI⁄I (NET) a.) Devreden Hayat Matematik Karfl›l›¤› (Brüt) b.) Devreden Hayat Matematik Karfl›l›¤› (Reas. Pay›) (-) F.) ‹KRAM‹YE VE ‹ND‹R‹MLER KARfiILI⁄INDA DE⁄‹fi‹M G.) YATIRIM R‹SK‹ HAYAT S‹GORTASI POL‹ÇE SAH‹PLER‹NE A‹T POL‹ÇELER ‹Ç‹N AYRILAN KARfiILIKLARDA DE⁄‹fi‹M H.) D‹⁄ER TEKN‹K KARfiILIKLARDA DE⁄‹fi‹M I.) FAAL‹YET G‹DERLER‹ (-) J.) YATIRIM G‹DERLER (-) K.) YATIRIMLARDAK‹ GERÇEKLEfiMEM‹fi ZARARLAR (-) L.) TEKN‹K OLMAYAN BÖLÜME AKTARILAN YATIRIM GEL‹RLER‹ (-) 1,738,346,102 1,072,986,383 1,082,542,279 9,555,896 51,839,813 55,175,272 3,335,459 37,436,493 39,239,235 1,802,742 3,641,798,231 3,643,184,235 1,386,005 3,294,187,878 3,294,919,378 731,500 26,823,489 30,355 225,003,125 35,767,157 3,344,841 12,437,790 TEKN‹K KAR/ZARAR 54 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 136,539,016 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 3. Consolidated Profit and Loss Account of Life Branch (Companies) (31.12.2005) (YTL) Life TECNICAL INCOME 1,874,885,118 A.) WRITTEN PREMIUMS (NET) a.) Written Premiums (Gross) b.) Premiums Ceded to Reinsurer (-) B.) PROVISIONS FOR UNEARNED PREMIUMS (NET) (-) a.) Provisions for Unearned Premiums (Gross) (-) b.) Provisions for Unearned Premiums (Reinsurer's share) C.) PROVISIONS FOR UNEARNED PREM. BROUGT FORWARD (NET) a.) Provisions for Unearned Premiums Brought Forward(Gross) b.) Provisions For Unearned Premiums Brought Forward (Reins. share) (-) D.) CHANGE IN PROVISION FOR UNEXPIRED RISKS E.) LIFE BRANCH INVESTMENT INCOME F.) UNREALIZED PROFITS IN INVESTMENT G.) OTHER TECHNICAL INCOMES 1,207,717,962 1,242,011,375 34,293,413 53,869,106 61,109,371 7,240,265 33,215,241 38,475,256 5,260,015 2,331,283 643,235,865 - 195,572 42,449,446 TECHNICAL EXPENSES A.) PAID LOSSES (NET) (-) a.) Paid Losses (Gross) (-) b.) Paid Losses (Reinsurer's share) B.) PROVISION FOR OUTSTANDING LOSSES (NET) (-) a.) Provisions for Outstanding Losses (Gross) (-) b.) Provisions for Outstanding Losses (Reinsurer's share) C.) PROVISION FOR OUTSTANDING LOSSES BROUGHT FORWARD(NET) a.) Provisions for Outstanding Losses Brou. Forw.(Gross) b.) Provisions for Outstanding Losses Brou. Forw.(Rein. Share) (-) D.) MATHEMATICAL RESERVES (NET) (-) a.) Mathemnatical Reserves (Gross) (-) b.) Mathemnatical Reserves (Reinsurer's Sahre) E.) MATHEMATICAL RESERVES BROUGHT FORWARD(NET) a.) Mathematical Reserves Brougt Forward (Gross) b.) Mathematical Reserves Brougt Forward (Reinsurer' Share) (-) F.) CHANGE IN PROVISION FOR BONUSES&REBATES G.) CHANGE IN PPROVISIONS FOR THE POLICIES INVESTMENT RISK OF WHICH BELONG TO POLICIYHOLDERS - Net H.) CHANGE IN OTHER TECHNICAL PROVISIONS I.) OPERATING EXPENSES (-) J.) INVESTMENT EXPENSES (-) K.) UNREALIZED LOSS IN INVESTMENTS (-) L.) INVESTMENT COSTS TRANSFERRED TO NON-TECHNICAL SECTION (-) 1,738,346,102 1,072,986,383 1,082,542,279 9,555,896 51,839,813 55,175,272 3,335,459 37,436,493 39,239,235 1,802,742 3,641,798,231 3,643,184,235 1,386,005 3,294,187,878 3,294,919,378 731,500 26,823,489 30,355 225,003,125 35,767,157 3,344,841 12,437,790 TECHNICAL PROFIT/LOSS TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 136,539,016 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 55 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 4. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) (31.12.2005) (YTL) TEKN‹K GEL‹R A.) YAZILAN PR‹MLER (NET) a.) Yazlan Primler (Brüt) b.) Reasüröre Devredilen Primler (-) B.) KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) (-) a.) Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) (-) b.) Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) C.) DEVREDEN KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) a.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) b.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) (-) D.) DEVAM EDEN R‹SKLER KARfiILI⁄INDA DE⁄‹fi‹M E.) TEKN‹K OLMAYAN BÖL‹MDEN AKTARILAN YATIRIM GEL‹RLER‹ F.) D‹⁄ER TEKN‹K GEL‹RLER TEKN‹K G‹DER A.) ÖDENEN HASARLAR (NET) (-) a.) Ödenen Hasarlar (Brüt) (-) b.) Ödenen Hasarlar (Reas. Pay›) B.) MUALLAK HASARLAR KARfiILI⁄I (NET) (-) a.) Muallak Hasarlar Karfl›l›¤› (Brüt) (-) b.) Muallak Hasarlar Karfl›l›¤› (Reas. Pay›) C.) DEVREDEN MUALLAK HASARLAR KARfiILI⁄I (NET) a.) Devreden Muallak Hasarlar Karfl›l›¤› (Brüt) b.) Devreden Muallak Hasarlar Karfl›l›¤› (Reas.Pay›) (-) D.) ‹KRAM‹YE VE ‹ND‹R‹MLER KARfiILI⁄INDA DE⁄‹fi‹M E.) D‹⁄ER TEKN‹K KARfiILIKLARDA DE⁄‹fi‹M (-) F.) FAAL‹YET G‹DERLER‹ (-) Yang›n Nakliyat Kaza Mühendislik 146.607.494 31.424.932 220.166.208 37.809.303 870.565 131.843.489 183.265.030 51.421.541 25.508.093 32.955.326 7.447.233 33.777.197 26.632.389 33.936.738 7.304.348 4.846.485 5.795.145 948.660 8.792.439 227.891.094 239.160.000 11.268.905 95.850.052 100.080.955 4.230.903 81.413.850 37.684.783 50.453.800 12.769.017 13.312.866 16.380.905 3.068.039 12.137.243 826.855 1.515.477 688.622 33.500 60.389 26.889 45.486 42.150.123 8.372.926 5.686.568 808.332 10.354.109 1.561.670 877.601 31.013 15.489.459 3.352.216 1.227.214 72.928 76.416 30.930 37.459 5.734 114.637.871 70.017.297 82.517.483 12.500.186 49.726.925 65.865.196 24.697.643 16.030.877 19.589.677 3.558.800 13.798.786 19.999.582 234.729.645 179.693.663 186.006.929 6.313.266 52.035.064 55.361.133 41.712.401 25.740.213 31.822.969 6.082.756 17.120.657 22.382.767 763.470 476.945 862.147 385.202 199.760 351.221 16.138.271 51.378.954 69.500.729 18.121.775 4.651.804 41.620.799 6.200.796 14.177.579 22.561.227 8.383.647 9.045.560 3.326.069 38.105.194 40.494.187 2.388.993 41.106.112 5.262.110 17.351.071 21.466.386 4.115.315 130.168 16.072.434 151.461 184.595 324.320 139.725 271.360 763.470 31.969.623 6.727.289 14.563.437 85.361.890 3.948.040 5.545.653 1.165.662 Tar›m TEKN‹K KAR/ZARAR - 3.903.099 107.094 4. Consolidated Profit And Loss Account of Non-Life Branches (Reinsurance Companies) (31.12.2005) (YTL) TECHNICAL INCOME A.) WRITTEN PREMIUMS (NET) a.)Written Premiums (Gross) b.)Premiums Ceded to Reinsurer (-) B.) PROVISIONS FOR UNEARNED PREMIUMS (NET) (-) a.)Provisions for Unearned Premiums (Gross) (-) b.)Provisions for Unearned Premiums (Reinsurer's share) C.) PROVISIONS FOR UNEARNED PREM. BROUGT FORWARD (NET) a.)Provisions For Unearned Premiums Brought Forward (Gross) (-) b.)Provisions For Unearned Premiums Brought Forward (Reins. share) (-) D.) CHANGE IN PROVISION FOR UNEXPIRED RISKS E.) INVESTMENT INCOME TRANSFERRED FROM NON-TECHNICAL SECTION F.) OTHER TECHNICAL INCOMES TECHNICAL EXPENSES A.) PAID LOSSES (NET) (-) a.)Paid Losses (Gross) (-) b.)Paid Losses (Reinsurer's share) B.) PROVISION FOR OUTSTANDING LOSSES (NET) (-) a.)Provisions for Outstanding Losses (Gross) (-) b.)Provisions for Outstanding Losses (Reinsurer's share) C.) PROVISION FOR OUTSTANDING LOSSES BROUGHT FORWARD(NET) a.)Provisions for Outstanding Losses Brou. Forw.(Gross) b.)Provisions for Outstanding Losses Brou. Forw.(Rein. Share) (-) D.) CHANGE IN PROVISION FOR BONUSES&REBATES E.) CHANGE IN OTHER TECHNICAL PROVISIONS F.) OPERATING EXPENSES (-) Fire Marine 146.607.494 31.424.932 220.166.208 Accident Engineering 37.809.303 Agriculture 870.565 131.843.489 183.265.030 51.421.541 25.508.093 32.955.326 7.447.233 33.777.197 26.632.389 33.936.738 7.304.348 4.846.485 5.795.145 948.660 8.792.439 227.891.094 239.160.000 11.268.905 95.850.052 100.080.955 4.230.903 81.413.850 37.684.783 50.453.800 12.769.017 13.312.866 16.380.905 3.068.039 12.137.243 826.855 1.515.477 688.622 33.500 60.389 26.889 45.486 42.150.123 8.372.926 5.686.568 808.332 114.637.871 70.017.297 82.517.483 12.500.186 49.726.925 65.865.196 10.354.109 1.561.670 877.601 31.013 24.697.643 16.030.877 19.589.677 3.558.800 13.798.786 19.999.582 85.361.890 3.948.040 5.545.653 1.165.662 234.729.645 179.693.663 186.006.929 6.313.266 52.035.064 55.361.133 15.489.459 3.352.216 1.227.214 72.928 41.712.401 25.740.213 31.822.969 6.082.756 17.120.657 22.382.767 76.416 30.930 37.459 5.734 763.470 476.945 862.147 385.202 199.760 351.221 16.138.271 6.200.796 3.326.069 5.262.110 151.461 51.378.954 69.500.729 18.121.775 4.651.804 41.620.799 14.177.579 22.561.227 8.383.647 9.045.560 38.105.194 40.494.187 2.388.993 41.106.112 17.351.071 21.466.386 4.115.315 130.168 16.072.434 184.595 324.320 139.725 271.360 763.470 TECHNICAL PROFIT/LOSS 56 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 31.969.623 6.727.289 14.563.437 - 3.903.099 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 107.094 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 4. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) (31.12.2005) (YTL) Sa¤l›k 94.357.355 HukuksalKoruma Ferdi Kaza Kredi 237.046 5.370.170 - 95.073.989 631.917.061 99.156.420 102.501.100 3.344.680 37.430.193 39.043.136 1.612.943 30.560.958 201.851 201.851 - 51.102 51.102 - 80.946 5.523.020 6.427.288 904.269 1.812.400 2.107.016 294.615 1.508.122 - 96.355.560 98.020.401 1.664.841 38.873.667 39.600.248 726.581 34.646.628 626.115.462 715.481.684 89.366.222 217.718.358 236.074.221 18.355.863 202.962.868 31.936.708 1.375.749 2.070.924 754 - 80.946 - - 5.351 - 0 0 1.789.566 281.445 - 151.618 189 189 - 35.130.441 483.813 2.235.028 710.440 222.369.657 19.406.789 17.837.416 2.719.672 102.171.961 85.039.138 87.210.206 2.171.068 7.053.047 7.426.202 114.049 275 275 - 533 533 4.137.528 1.985.789 2.553.916 568.127 451.776 511.693 - 84.566.708 53.934.708 54.697.885 763.177 30.924.786 31.812.306 607.531.277 432.918.905 465.261.486 32.342.581 171.311.335 203.710.633 373.155 7.136.790 7.303.318 166.527 17.216.566 - 102.171.961 - 7.814.606 - 263 263 - - - 113.504 - 114.049 59.917 547.322 587.400 40.079 - - 2.247.284 4.137.528 - 887.520 23.537.184 24.291.497 754.313 23.244.398 84.566.708 32.399.298 152.418.952 186.529.327 34.110.375 4.781.971 150.938.017 1.232.642 - 10.507.281 24.385.784 - 122.997 KMA Mali Sorumluluk - Hayat D›fl› Toplam 4. Consolidated Profit And Loss Account of Non-Life Branches (Reinsurance Companies) (31.12.2005) (YTL) Health Legal Protection Personal Accident 94.357.355 99.156.420 102.501.100 3.344.680 37.430.193 237.046 201.851 201.851 51.102 5.370.170 5.523.020 6.427.288 904.269 1.812.400 39.043.136 1.612.943 30.560.958 51.102 80.946 2.107.016 294.615 1.508.122 31.936.708 1.375.749 - 80.946 - 1.789.566 281.445 - 2.070.924 - 754 102.171.961 85.039.138 87.210.206 2.171.068 7.053.047 7.426.202 373.155 7.136.790 7.303.318 166.527 - 5.351 - 0 114.049 275 275 - 151.618 189 4.137.528 1.985.789 2.553.916 568.127 451.776 511.693 59.917 547.322 587.400 40.079 - 17.216.566 113.504 - 114.049 - 102.171.961 - 7.814.606 533 533 263 263 - 122.997 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ - Credit - - Motor Vehicles TPL Non-Life Total 95.073.989 96.355.560 98.020.401 1.664.841 38.873.667 631.917.061 626.115.462 715.481.684 89.366.222 217.718.358 39.600.248 726.581 34.646.628 236.074.221 18.355.863 202.962.868 35.130.441 483.813 - 222.369.657 19.406.789 - 2.235.028 710.440 84.566.708 53.934.708 54.697.885 763.177 30.924.786 31.812.306 887.520 23.537.184 24.291.497 754.313 - 17.837.416 2.719.672 607.531.277 432.918.905 465.261.486 32.342.581 171.311.335 203.710.633 32.399.298 152.418.952 186.529.327 34.110.375 4.781.971 2.247.284 - 23.244.398 - 84.566.708 150.938.017 4.137.528 1.232.642 - 10.507.281 24.385.784 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 57 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 5. Hayat Branfl› Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) (31.12.2005) (YTL) Hayat TEKN‹K GEL‹R A.) YAZILAN PR‹MLER (NET) a.) Yaz›lan Primler (Brüt) b.) Reasüröre Devredilen Primler (-) B.) KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) (-) a.) Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) (-) b.) Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) C.) DEVREDEN KAZANILMAMIfi PR‹MLER KARfiILI⁄I (NET) a.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Brüt) b.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) (-) D.) DEVAM EDEN R‹SKLER KARfiILI⁄INDA DE⁄‹fi‹M E.) HAYAT BRANfiI YATIRIM GEL‹RLER‹ F.) YATIRIMLARDAK‹ GERÇEKLEfiMEM‹fi KARLAR G.) D‹⁄ER TEKN‹K GEL‹RLER 7,744,323 7,688,171 8,573,952 885,781 2,071,281 2,097,984 26,703 1,410,229 1,558,343 148,114 712,336 4,868 TEKN‹K G‹DER A.) ÖDENEN HASARLAR (NET) (-) a.) Ödenen Hasarlar (Brüt) (-) b.) Ödenen Hasarlar (Reas. Pay›) B.) MUALLAK HASARLAR KARfiILI⁄I (NET) (-) a.) Muallak Hasarlar Karfl›l›¤› (Brüt) (-) b.) Muallak Hasarlar Karfl›l›¤› (Reas. Pay›) C.) DEVREDEN MUALLAK HASARLAR KARfiILI⁄I (NET) a.) Devreden Muallak Hasarlar Karfl›l›¤› (Brüt) b.) Devreden Muallak Hasarlar Karfl›l›¤› (Reas.Pay›) (-) D.) HAYAT MATEMAT‹K KARfiILI⁄I (NET) (-) a.) Hayat Matematik Karfl›l›¤› (Brüt) (-) b.) Hayat Matematik Karfl›l›¤› (Reas. Pay›) E.) DEVREDEN HAYAT MATEMAT‹K KARfiILI⁄I (NET) a.) Devreden Hayat Matematik Karfl›l›¤› (Brüt) b.) Devreden Hayat Matematik Karfl›l›¤› (Reas. Pay›) (-) F.) ‹KRAM‹YE VE ‹ND‹R‹MLER KARfiILI⁄INDA DE⁄‹fi‹M G.) YATIRIM R‹SK‹ HAYAT S‹GORTASI POL‹ÇE SAH‹PLER‹NE A‹T POL‹ÇELER ‹Ç‹N AYRILAN KARfiILIKLARDA DE⁄‹fi‹M H.) D‹⁄ER TEKN‹K KARfiILIKLARDA DE⁄‹fi‹M I.) FAAL‹YET G‹DERLER‹ (-) J.) YATIRIM G‹DERLER (-) K.) YATIRIMLARDAK‹ GERÇEKLEfiMEM‹fi ZARARLAR (-) L.) TEKN‹K OLMAYAN BÖLÜME AKTARILAN YATIRIM GEL‹RLER‹ (-) TEKN‹K KAR/ZARAR 5,819,848 2,289,803 2,434,203 144,400 467,598 467,598 225,181 225,181 759,495 759,495 701,785 701,785 3,229,918 1,924,475 5. Consolidated Profit and Loss Account of Life Branch (Reinsurance Companies) (31.12.2005) (YTL) Life TECNICAL INCOME A.) WRITTEN PREMIUMS (NET) a.) Written Premiums (Gross) b.) Premiums Ceded to Reinsurer (-) B.) PROVISIONS FOR UNEARNED PREMIUMS (NET) (-) a.) Provisions for Unearned Premiums (Gross) (-) b.) Provisions for Unearned Premiums (Reinsurer's share) C.) PROVISIONS FOR UNEARNED PREM. BROUGT FORWARD (NET) a.) Provisions for Unearned Premiums Brought Forward(Gross) b.) Provisions For Unearned Premiums Brought Forward (Reins. share) (-) D.) CHANGE IN PROVISION FOR UNEXPIRED RISKS E.) LIFE BRANCH INVESTMENT INCOME F.) UNREALIZED PROFITS IN INVESTMENT G.) OTHER TECHNICAL INCOMES 7,744,323 7,688,171 8,573,952 885,781 2,071,281 2,097,984 26,703 1,410,229 1,558,343 148,114 712,336 4,868 TECHNICAL EXPENSES A.) PAID LOSSES (NET) (-) a.) Paid Losses (Gross) (-) b.) Paid Losses (Reinsurer's share) B.) PROVISION FOR OUTSTANDING LOSSES (NET) (-) a.) Provisions for Outstanding Losses (Gross) (-) b.) Provisions for Outstanding Losses (Reinsurer's share) C.) PROVISION FOR OUTSTANDING LOSSES BROUGHT FORWARD(NET) a.) Provisions for Outstanding Losses Brou. Forw.(Gross) b.) Provisions for Outstanding Losses Brou. Forw.(Rein. Share) (-) D.) MATHEMATICAL RESERVES (NET) (-) a.) Mathemnatical Reserves (Gross) (-) b.) Mathemnatical Reserves (Reinsurer's Sahre) E.) MATHEMATICAL RESERVES BROUGHT FORWARD(NET) a.) Mathematical Reserves Brougt Forward (Gross) b.) Mathematical Reserves Brougt Forward (Reinsurer' Share) (-) F.) CHANGE IN PROVISION FOR BONUSES&REBATES G.) CHANGE IN PPROVISIONS FOR THE POLICIES INVESTMENT RISK OF WHICH BELONG TO POLICIYHOLDRS - Net H.) CHANGE IN OTHER TECHNICAL PROVISIONS I.) OPERATING EXPENSES (-) J.) INVESTMENT EXPENSES (-) K.) UNREALIZED LOSS IN INVESTMENTS (-) L.) INVESTMENT COSTS TRANSFERRED TO NON-TECHNICAL SECTION (-) TECHNICAL PROFIT/LOSS 5,819,848 2,289,803 2,434,203 144,400 467,598 467,598 225,181 58 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 225,181 759,495 759,495 701,785 701,785 3,229,918 1,924,475 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 6. Emeklilik Branfl› Konsolide Kar/Zarar Hesab› (31.12.2005) (YTL) Emeklilik TEKN‹K GEL‹R 64,936,181 A.) FON ‹fiLET‹M GEL‹RLER‹ 14,757,846 B.) YÖNET‹M G‹DER‹ KES‹NT‹S‹ 28,371,911 C.) G‹R‹fi A‹DATI GEL‹RLER‹ 21,140,302 D.) ARA VERME HAL‹NDE YÖNET‹M G‹DER‹ KES‹NT‹S‹ 272,119 E.) ÖZEL H‹ZMET G‹DER‹ KES‹NT‹S‹ - F.) SERMAYE TAHS‹S AVANSI DE⁄ER ARTIfi GEL‹RLER‹ 80,841 G.) D‹⁄ER TEKN‹K GEL‹RLER 313,163 TEKN‹K G‹DER 187,271,999 A.) FON ‹fiLET‹M G‹DERLER‹ (-) 3,269,597 B.) SERMAYE TAHS‹S AVANSLARI DE⁄ER AZALIfi G‹DERLER‹(-) 29,272 C.) FAAL‹YET G‹DERLER‹ (-) 179,637,492 D.) D‹⁄ER TEKN‹K G‹DERLER (-) 4,335,637 TEKN‹K KAR/ZARAR - 122,335,818 6. Consolidated Profit and Loss Account of Pension Branch (31.12.2005) (YTL) Pension TECHNICAL INCOME 64,936,181 A.) INCOMES OBTAINED FROM FUND OPERATIONS 14,757,846 B.) ADMINISTRATION COST DEDUCTION 28,371,911 C.) ENTRY REMUNERATION INCOME 21,140,302 D.) ADMINISTRATION COST DEDUCTION IN CASE OF INTERRUPTION E.) SPECIAL SERVICE COST DEDUCTION - F.) INCOME OBTAINED FROM INCREASE OF CAPITAL ALLOCATION ADVANCE G.) OTHER TECHNICAL INCOMES 80,841 313,163 TECHNICAL EXPENSES 187,271,999 A.) FUND OPERATION EXPENSES (-) 3,269,597 B.) COSTS OF VALUE DECREASE OF CAPITAL ALLOCATION ADVANCES (-) C.) OPERATING EXPENSES (-) 29,272 179,637,492 D.) OTHER TECHNICAL EXPENSES (-) 4,335,637 TECHNICAL PROFIT/LOSS TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 272,119 - 122,335,818 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 59 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 7. Branfllara Göre Teknik Karlar ve Toplam ‹çindeki Paylar› (1.000 YTL) 7. Technical Profit According to Branches and Percentage Breakdown (1.000 YTL) 2001 Branfllar Yang›n Fire Nakliyat Marine Kaza Accident Mühendislik Engineering Tar›m Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit Trafik Motor Vehicle TPL Toplam Total 2002 21.164 % 10,21 30.311 2003 59.253 % 19,63 14,63 47.009 84.805 40,93 18.243 2004 42.384 % 22,29 15,61 61.869 90.206 29,89 8,80 17.958 873 0,42 1.584 2005 * 88.725 % 21,22 32,54 68.475 -70.823 - 37,25 5,95 22.837 1.839 0,61 0,76 1962 26.830 12,95 23.367 2005 ** 230.007 % 39,07 126.965 % 89,76 16,38 102.411 17,40 76.714 54,23 44.644 10,68 -52.528 - 8,92 - 188.535 -133,29 12,01 34.153 8,17 53.140 9,03 31.127 22,01 2.006 1,06 1.216 0,29 1.929 0,33 - 2.056 - 1,45 0,65 2.764 1,45 8.219 1,97 11.451 1,95 10.496 7,42 51.457 17,05 26.913 14,16 40.314 9,64 35.451 6,02 - 34.192 - 24,17 11,28 31.992 10,60 43.341 22,80 65.857 15,75 90.291 15,34 79.621 56.29 21 0,01 16 0,01 49 0,03 184 0,04 342 0.06 175 0,12 - - - - 58.779 30,92 66.309 15,86 116.238 19,74 41.134 29,08 207.198 100,00 301.783 100,00 190.119 100,00 418.096 100,00 588.732 100,00 141.450 100,00 2005 * Eski hesap düzenine göre 2005 ** Yeni hesap düzenine göre 2005 * According to former accounting system 2005 ** According to current accounting system 8. Hayat D›fl› Branfllar›n Hasar / Prim Oranlar› (%) Branfllar Branches Yang›n Fire Nakliyat Marine Kaza Accident Makina Montaj Engineering Tar›m Agriculture Hukuksal Koruma Legal Protection Sa¤l›k Health Ferdi Kaza Personal Accident Kredi Credit 2001 2002 2003 2004 2005 66.02 41.90 38.30 29.25 35,73 66.83 50.24 47.33 48.76 42,06 73.71 70.74 85.38 79.19 87,85 206.67 65.94 60.04 56.06 54,83 47.56 60.10 113.08 52.65 87,38 0.08 0.27 0.47 46.97 3,74 77.15 74.82 81.06 82.95 84,66 18.46 17.01 19.80 16.27 16,38 207.22 117.39 25.77 56.38 43,61 - 71.20 74.83 67,58 61.59 66.13 63.92 67,58 KMA Mali Sorum Motor Vehicle TPL - Toplam Total 8. Loss Ratios of Non-Life Branches (%) 77.95 (Ödenen Tazminat + Muallak Hasar Karfl›l›¤›) – Devreden Muallak Hasar Karfl›l›¤› Hasar / Prim Oran› = ( Al›nan Prim + Devreden Cari Riskler Karfl›l›¤›) – Cari Riskler Karfl›l›¤› Incurred Losses Loss Ratio = Earned Premium 60 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ (Losses Paid + Reserve for O/S Losses) – Reserve for O/S Losses Brought Forward = (Premiums + Reserve for Unexpired Risk Brought Forward) – Reserve for Unexpired Risk ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR Sigorta ve Reasürans fiirketlerinin Konsolide Mali Kar Zarar Tablosu 31.12.2005 (YTL) Elemanter fiirketler YATIRIM GEL‹RLER‹ A.) F‹NANSAL YATIRIMLARDAN ELDE ED‹LEN GEL‹RLER B.) F‹NANSAL YATIRIMLARIN NAKDE ÇEVR‹LMES‹NDEN ELDE ED‹LEN KARLAR C.) F‹NANSAL YATIRIMLARIN DE⁄ERLEMES‹ D.) KAMB‹YO KARLARI E.) ‹fiT‹RAKLERDEN GEL‹RLER F.) BA⁄LI ORTAKLIKLAR VE MÜfiTEREK YÖNET‹ME TAB‹ TEfiEBBÜSLERDEN GEL‹RLER G.) ARAZ‹, ARSA ‹LE B‹NALARDAN ELDE ED‹LEN GEL‹RLER H.) TÜREV ÜRÜNLERDEN ELDE ED‹LEN GEL‹RLER I.) D‹⁄ER YATIRIMLAR J.) HAYAT TEKN‹K BÖLÜMÜNDEN AKTARILAN YATIRIM GEL‹RLER‹ YATIRIM G‹DERLER‹ A.) YATIRIM YÖNET‹M G‹DERLER‹ – FA‹Z DAH‹L (-) B.) YATIRIMLAR DE⁄ER AZALIfiLARI (-) C.) YATIRIMLARIN NAKTE ÇEVR‹LMES‹ SONUCUNDA OLUfiAN ZARARLAR (-) D.) HAYAT DIfiI TEKN‹K BÖLÜMÜNE AKTARILAN YATIRIM GEL‹RLER‹ (-) E.) TÜREV ÜRÜNLER SONUCUNDA OLUfiAN ZARARLAR (-) F.) KAMB‹YO ZARARLARI (-) G.) AMORT‹SMAN G‹DERLER‹ (-) H.) D‹⁄ER YATIRIM G‹DERLER‹ (-) D‹⁄ER FAAL‹YETLERDEN & OLA⁄ANDIfiI FAAL‹YETLERDEN GEL‹R & KARLAR-G‹DER & ZARARLAR (+/-) A.) KARfiILIKLAR HESABI (+/-) B.) REESKONT HESABI (+/-) C.) ZORUNLU DEPREM S‹GORTASI HESABI (+/-) D.) ENFLASYON DÜZELTMES‹ HESABI (+/-) E.) ERTELENM‹fi VERG‹ VARLI⁄I HESABI (+/-) F.) ERTELENM‹fi VERG‹ YÜKÜMLÜLÜ⁄Ü G‹DER‹ (-) G.) D‹⁄ER GEL‹R VE KARLAR H.) D‹⁄ER G‹DER VE ZARARLAR (-) I.) ÖNCEK‹ YIL GEL‹R VE KARLARI J.) ÖNCEK‹ YIL G‹DER VE ZARARLARI(-) NET DÖNEM KARI VEYA ZARARI A.) NET TEKN‹K KAR B.) YATIRIM GEL‹RLER‹ C.) YATIRIM G‹DERLER‹ (-) D.) D‹⁄ER ZARARLAR (-) E.) ENFLASYON DÜZELTME HESABI F.) BRÜT DÖNEM KARI (vergi öncesi) G.) VERG‹ VE D‹⁄ER YÜKÜMLÜLÜKLER (-) H.) NET DÖNEM KARI 491,628,074 225,893,036 64,312,679 67,675,999 33,921,178 90,342,925 8,485 6,888,716 1,288,389 1,012,542 284,126 196,665,963 2,879,937 903,755 1,625,117 106,790,198 17,125 43,408,726 39,896,728 1,144,378 82,558,244 89,390,464 1,278,157 10,799,813 1,423 155,126 221,468 21,761,253 27,943,798 1,024,963 20,403 770,852,281 157,430,167 491,628,074 196,665,963 82,558,244 369,834,034 93,473,121 276,360,913 - - - Hayat ve Emeklilik fiirketleri Toplam Reasürans fiirketleri Genel Toplam 173,421,437 59,096,824 59,368,413 27,088,688 4,009,434 2,007,334 4,299,789 210,553 678,804 16,661,598 36,022,289 3,723,382 1,010,514 1,550,743 8,511,532 5,476,363 15,255,883 493,872 12,022,334 9,764,542 96,089 141,137 99,278 5,617,081 7,844,271 242,892 219,263 221,466,059 1,777,757 173,421,437 36,022,289 12,022,334 123,599,057 51,545,073 72,053,985 665,049,511 284,989,860 123,681,092 94,764,686 37,930,612 92,350,258 8,485 11,188,504 1,498,942 1,691,346 16,945,724 232,688,252 6,603,319 1,914,269 3,175,860 115,301,730 17,125 48,885,088 55,152,610 1,638,250 94,580,578 99,155,006 1,278,157 10,799,813 97,512 296,263 320,746 27,378,334 35,788,069 1,267,855 239,666 992,318,341 155,652,411 665,049,511 232,688,252 94,580,578 493,433,091 145,018,194 348,414,898 97,727,633 62,228,709 14,058,757 4,202,394 7,926,279 761,796 8,549,698 68,280,343 34,497,015 4,370,782 17,837,416 8,806,736 2,768,394 587,138 4,754,516 3,983,477 225,248 41,347 166,595,114 26,310,259 97,727,633 68,280,343 587,138 55,170,411 18,249,286 36,921,125 762,777,143 347,218,570 137,739,849 98,967,081 45,856,891 93,112,054 8,485 19,738,202 1,498,942 1,691,346 16,945,724 300,968,595 41,100,335 1,914,269 7,546,641 133,139,147 17,125 57,691,824 57,921,004 1,638,250 95,167,716 103,909,523 1,278,157 - 14,783,290 97,512 296,263 320,746 - 27,603,582 35,829,416 1,267,855 239,666 1,158,913,454 181,962,670 762,777,143 300,968,595 95,167,716 548,603,502 163,267,479 385,336,023 - Consolidated Financial Profit/Loss Account of Insurance & Reinsurance Companies 31.12.2005 (YTL) Non-Life Companies INVESTMENT INCOME A.) INCOME FROM FINANCIAL INVESTMENTS B.) INCOME FROM THE CONVERSION OF FINANCIAL INVESTMENTS INTO CASH C.) VALUATION OF FINANCIAL INVESTMENTS D.) PROFIT ON EXCHANGE E.) INCOME FROM PARTICIPATIONS F.) INCOME FROM AFFILIATES AND ENTERPRISES SUBJECT TO JOINT MANAGEMENT G.) INCOME FROM LANDS, BUILDING SITES AND BUILDINGS H.) INCOME FROM DERIVATIVES I.) OTHER INVESTMENTS J.) INVESTMENT INCOME TRANSFERRED FROM LIFE TECHNICAL SECTION INVESTMENT EXPENSE A.) INVESTMENT ADMINISTRATION COST - INCLUDING INTEREST (-) B.) DEPRECIATION IN THE VALUE OF INVESTMENTS (-) C.) LOSS ARISING FROM THE CONVERSION OF THE INVESTMENTS INTO CASH D.) INVESTMENT INCOME TRANSFERRED TO NON-LIFE TECHNICAL SECTION (-) E.) LOSS FROM DERIVATIVES (-) F.) LOSS ON EXCHANGE(-) G.) AMORTISATION COSTS (-) H.) OTHER INVESTMENT EXPENSE(-) PROFIT& LOSS ARISING FROM OTHER OPERATIONS (+/-) A.) RESERVE ACCOUNTS (+/-) B.) DISCOUNT ACCOUNT (+/-) C.) COMPULSORY EARTHQUAKE INSURANCE ACCOUNT (+/-) D.) INFLATION ADJUSTMENT ACCOUNT (+/-) E.) DEFERRED TAX HOLDING ACCOUNT (+/-) F.) DEFERRED TAX LIABILITY COST (-) G.) OTHER INCOME AND PROFITS H.) OTHER EXPENSE AND LOSSES (-) I.) INCOME AND PROFITS FROM THE PREVIOUS PERIOD J.) EXPENSE AND LOSSES FROM THE PREVIOUS PERIOD NET PROFIT OR LOSS FOR THE PERIOD A.) NET TECHNICAL PROFIT B.) INVESTMENT INCOMES C.) INVESTMENT EXPENSE (-) D.) OTHER LOSSES (-) E.) INFLATION ADJUSTMENT ACCOUNT F.) GROSS PROFIT FOR THE PERIOD (pre-tax) G.) TAXES AND OTHER LIABILITIES (-) H.) NET PROFIT FOR THE PERIOD TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ - 491,628,074 225,893,036 64,312,679 67,675,999 33,921,178 90,342,925 8,485 6,888,716 1,288,389 1,012,542 284,126 196,665,963 2,879,937 903,755 1,625,117 106,790,198 17,125 43,408,726 39,896,728 1,144,378 82,558,244 89,390,464 1,278,157 10,799,813 1,423 155,126 221,468 21,761,253 27,943,798 1,024,963 20,403 770,852,281 157,430,167 491,628,074 196,665,963 82,558,244 369,834,034 93,473,121 276,360,913 Life and Pension Companies - - 173,421,437 59,096,824 59,368,413 27,088,688 4,009,434 2,007,334 4,299,789 210,553 678,804 16,661,598 36,022,289 3,723,382 1,010,514 1,550,743 8,511,532 5,476,363 15,255,883 493,872 12,022,334 9,764,542 96,089 141,137 99,278 5,617,081 7,844,271 242,892 219,263 221,466,059 1,777,757 173,421,437 36,022,289 12,022,334 123,599,057 51,545,073 72,053,985 - Total Reinsurance Companies General Total 665,049,511 284,989,860 123,681,092 94,764,686 37,930,612 92,350,258 8,485 11,188,504 1,498,942 1,691,346 16,945,724 232,688,252 6,603,319 1,914,269 3,175,860 115,301,730 17,125 48,885,088 55,152,610 1,638,250 94,580,578 99,155,006 1,278,157 10,799,813 97,512 296,263 320,746 27,378,334 35,788,069 1,267,855 239,666 992,318,341 155,652,411 665,049,511 232,688,252 94,580,578 493,433,091 145,018,194 348,414,898 97,727,633 62,228,709 14,058,757 4,202,394 7,926,279 761,796 8,549,698 68,280,343 34,497,015 4,370,782 17,837,416 8,806,736 2,768,394 587,138 4,754,516 - 3,983,477 225,248 41,347 166,595,114 26,310,259 97,727,633 68,280,343 587,138 55,170,411 18,249,286 36,921,125 762,777,143 347,218,570 137,739,849 98,967,081 45,856,891 93,112,054 8,485 19,738,202 1,498,942 1,691,346 16,945,724 300,968,595 41,100,335 1,914,269 7,546,641 133,139,147 17,125 57,691,824 57,921,004 1,638,250 95,167,716 103,909,523 1,278,157 - 14,783,290 97,512 296,263 320,746 - 27,603,582 35,829,416 1,267,855 239,666 1,158,913,454 181,962,670 762,777,143 300,968,595 95,167,716 548,603,502 163,267,479 385,336,023 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 61 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 10. Sigorta ve Reasürans fiirketlerinin Özkaynaklar› (1.000 YTL) ÖZKAYNAKLAR EQUITY CAPITAL Ödenmifl Sermaye Paid-in Capital Sermaye Düzeltme Farklar› Capital Adjustment Differences Sermaye Yedekleri Capital Reserves Kanuni Yedek Akçe Legal Reserve Fund Çeflitli Yedek Akçeler Various Reserve Fund Finansal Varl›klar›n De¤erlemesi Valuation of Financial Assets Deprem Hasar Karfl›l›¤› * Earthquake Loss Reserve* Yeniden De¤erleme Fonu Revaluation Fund Geçmifl Y›l K/Z Fark› Profit&Loss for the Previos Period Bilanço Kar› Profit for the Year Toplam / Total 10. Equity Capital of Insurance and Reinsurance Companies (1.000 YTL) 2001 % 561.583 43,07 2002 859.462 % 46,06 2003 1.223.785 2004 % 49,02 1.483.886 2005 % 50,64 % 2.430.034 42,51 1.090.569 19,08 119.109 2,08 40.291 3,09 68.242 3,66 96.224 3,85 122.768 4,19 342.412 5,99 58.794 4,51 158.409 8,49 285.111 11,42 369.375 12,60 615.598 10,77 1.239.493 21,68 134.726 10,33 214.521 11,50 295.356 11,83 378.259 12,91 402.800 7,05 146.765 11,26 226.139 12,12 242.031 9,69 197.845 6,75 - - - 909.372- 15,91 361.689 27,74 1.303.848 100,00 339.028 18,17 354.242 14,19 378.362 12,91 385.336 6,74 1.865.800 100,00 2.496.749 100,00 2.930.495 100,00 5.715.979 100,00 * According to the Article 4 of the Regulation on Measurement and Evaluation of the Capitalization of Insurance and Reinsurance and Pension Companies published in Official Gazette dated 23.03.2006, numbered 26117 , Earthquake Loss Reserve is included in Equity Capital while in Uniform Chart of Account, it is included in technical provisions. 11. Sigorta fiirketlerinin Alacaklar› (Hayat Dahil) (1.000 YTL) Alacaklar Receivables 2001 236.821 Sigortal›lar Insureds ‹stihsal Organlar› 451.502 Intermediaries 71.124 Di¤er Others Toplam Alacaklar 459.448 Total Receivables Toplam Prim 2.504.862 Total Premium Toplam Alacaklar / Toplam Prim 18,34 Total Receivables/Total Premium 62 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 11. Receivables of Insurance Companies (Including Life) (1.000 YTL) % 2002 % 2003 % 2004 % 2005 % 51,54 328.188 31,17 359.612 26,16 385.370 21,29 291.938 9,95 98,27 646.665 61,43 930.926 67,71 1.286.429 71,07 1.712.636 58,35 15,48 77.896 7,40 84.238 6,13 138.209 7,64 930.297 31,70 100,00 1.052.750 100,00 1.374.776 100,00 1.810.008 100,00 2.934.870 100,00 3.718.520 5.088.125 6.785.793 7.816.434 28,31 27,02 26,67 37,55 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 12. Sigorta fiirketlerinin Toplam Prim – Genel Gider Teknik Kar ve Bilanço Kar› ‹liflkisi (1.000 YTL) 12. Relations Between Total Premiums – General Expenditures Technical Profit – Balance Sheet Profit (1.000 YTL) Genel Giderler General Expenditures Toplam Prim Total Premium Teknik Kar Technical Profit Bilanço Kar› Balance Sheet Profit Genel Gider / Toplam Prim (%) General Expenditures / Total Premium (%) Teknik Kar / Bilanço Kar› (%) Technical Profit / Balance sheet Profit (%) Teknik Kar / Toplam Prim /%) Technical Profit / Total Premium (%) TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2001 2002 2003 2004 2005 327.819 458.263 573.319 705.649 962.127 2.504.862 3.718.520 5.088.125 6.785.793 7.816.434 288.225 443.859 391.961 6.59.783 155.652 334.866 317.531 354.272 378.362 348.415 13,09 12,32 11,27 10,40 12,31 86,07 139,78 110,64 174,38 44,67 11,51 11,94 7,70 9,72 1,99 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 63 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 13. fiirketlere ve Branfllara Göre Prim Gelirleri (1.000 YTL) fiirket Ad› Name of Company Ac›badem Sa¤l›k ve Hayat AIG Ak Emeklilik Aksigorta Amer›can Life Anadolu Anadolu Hayat Emeklilik Ankara Ankara Emeklilik Aviva Aviva Hayat ve Emeklilik Axa Oyak Axa Oyak Hayat Baflak Baflak Emeklilik Bat› Birlik Birlik Hayat Demir Demir Hayat Fortis Emeklilik ve Hayat Finans Garanti Garanti Emeklilik Genel Yaflam Generali Global Hayat Günefl Güven Güven Hayat Hür ‹hlas Ifl›k ‹sviçre ‹sviçre Hayat Koç Allianz Koç Allianz Hayat ve Emeklilik Magdeburger Ray Rumeli Rumeli Hayat fieker T.Genel T.Nippon Teb Ticaret Toprak Vak›f Emeklilik Yap› Kredi Yap› Kredi Emeklilik Toplam Milli Reasürans Genel Toplam 13. Premium Income by Company and by Branch (1.000.YTL) Yang›n Nakliyat Kaza Mühendislik Tar›m Sa¤l›k Hukuksal Koruma Fire Marine Accident Engineering Agriculture Health Legal Protection 2.887 17.755 34.826 4.181 10.813 26.911 18.659 70 2.904 11.438 37.182 1.748 37.199 2.379 79 2.667 4.296 8.911 28.173 0 13.577 5.846 19.187 33 9.707 206 39 20.503 322.110 50.454 372.564 1.337 225 3.868 516 16.480 270 2.331 17.790 22 2.498 2.081 57 1.041 12 0 48.530 1.515 50.046 54.097 35.383 9.465 109.656 1.766 42 697 47.602 48.011 6 711 12.533 14.012 37.126 80 529 17.620 345 3.943 1.448 603 41.035 173.561 59 0 260 1.313 9.051 0 5.771 62 171.847 798.539 102.501 901.040 12.217 91.807 168.289 14.969 46.274 146.196 56.362 109 12.103 30.159 64.377 15.768 86.689 14.751 1.096 5.192 13.368 57.421 119.119 0 29.105 12.203 46.239 0 23.883 1.451 263 66.918 1.136.331 183.265 1.319.596 64 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 12.201 24.608 42.729 3.317 7.319 27.173 21.857 80 643 5.141 21.939 2.719 17.578 4.450 127 1.044 1.922 21.552 31.668 0 10.766 1.035 9.300 9.061 265 70 12.066 290.631 33.937 324.569 16.979 243.143 325.991 84.965 49.512 369.295 134.541 571 29.184 66.798 124.748 23.686 159.400 66.00 6.738 25.387 22.008 168.302 190.763 0 94.948 34.017 45.887 1 19.207 2.463 1.635 131.413 2.436.439 239.160 2.675.599 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 5.119 1.331 3.543 533 2.968 1.186 270 289 104 1.484 11 1.173 1.689 1.329 50 649 21.728 202 21.930 TÜRK S‹GORTA SEKTÖRÜNÜN ‹STAT‹ST‹K‹ TABLOLARI STATISTICAL TABLES OF THE TURKISH INSURANCE SECTOR 13. fiirketlere ve Branfllara Göre Prim Gelirleri (1.000 YTL) 13. Premium Income by Company and by Branch (1.000.YTL) Ferdi Kaza Kredi KMA Mali Sorumluluk Hayat D›fl› Toplam Hayat Genel Toplam Personal Accident Credit Motor Vehicles TPL Non-Life Total Life General Total 407 42.224 304 12.695 6.940 28.481 232 4.449 213 986 16.821 6.559 8.157 922 24 2.398 4 182 1.287 7.862 18.546 89 1.345 41 8.755 3.116 574 347 1.118 2.104 8.996 586 23.088 610 0 4.899 20 3.387 3.531 0 2.834 130 84 329 8.003 556 234.187 6.427 240.614 274 3.797 418 4.489 4.489 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 3.210 85.313 111.917 54.369 27.961 169.277 69.424 181 18.646 39.629 14.479 14.344 113.963 59.041 25.895 28.470 17.534 149.471 66.196 0 45.806 27.622 73.574 66 2.809 1.477 2.789 58.338 1.281.439 98.020 1.379.459 54.504 94.836 304 513.373 16.405 825.932 232 172.418 213 142.864 42 759.854 54.161 374.677 922 523 66.589 4 12.714 1.287 161.298 299.638 37.215 59.793 570 445.438 167.874 4.518 34.281 65.350 61.846 418.325 41.621 636.339 669 0 200.746 20 86.465 206.768 33 73.322 6.066 4.880 329 469.738 556 6.574.422 715.482 7.289.904 11.386 54.502 3.044 46.515 348.244 12.817 157.102 59.100 110.157 52 13.774 8.134 16.333 54.657 27.454 20 1.928 1.365 12.840 20.819 88.604 1.242 751 74.638 116.481 1.242.011 8.574 1.250.585 ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 65.890 94.836 54.806 516.417 62.920 825.936 348.476 172.418 13.130 142.864 157.059 759.584 113.261 374.677 111.079 471 66.689 13.778 20.848 17.620 161.298 299.638 54.657 64.669 59.813 2.552 446.804 167.874 17.357 34.281 65.350 61.846 418.325 62.440 636.339 89.273 0 200.746 1.262 87.216 206.768 33 73.322 6.066 4.880 74.967 469.738 117.038 7.816.434 724.056 8.540.489 65 66 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY YASAL DÜZENLEMELER VE AVRUPA B‹RL‹⁄‹ MEVZUATINA UYUM ÇALIfiMALARI TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ LEGISLATION AND HARMONIZATION WITH THE ACQUIS COMMUNAUTAIRE ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 67 1. MEVZUATA ‹L‹fiK‹N ÇALIfiMALAR 1. ACTIVITIES ON LEGISLATIVE FIELD 1.1. S‹GORTACILIK KANUNU TASARISI 1.1. DRAFT INSURANCE CODE 2005 y›l›nda Birli¤in yasal düzenlemelere iliflkin çal›flmalar› artarak devam etmifltir. Bilindi¤i üzere 01.06.1994 tarihli 3991 say›l› Yetki Yasas›na dayan›larak ç›kar›lan ve 7397 say›l› Sigorta Murakabe Kanunu’nda de¤ifliklik yapan 539 say›l› KHK’ nin mezkûr yetki yasas›n›n 29.10.1994 gün ve 1994/68–80 say›l› Anayasa Mahkemesi karar›yla iptal edilmesi sonucunda ortaya ç›kan boflluk halen giderilememifltir. Bu çerçevede uzun zamandan beri üzerinde çal›fl›lan ancak henüz yasalaflmam›fl olan Sigortac›l›k Kanunu Tasar›s› Tasla¤›’na iliflkin olarak yap›lan çal›flmalar geçti¤imiz y›l da sürdürülmüfltür. Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’nün 11.5.2005 tarih ve 27810 say›l› yaz›s› ile taraf›m›za gönderilen tasla¤a iliflkin görüfllerimiz, Birli¤imizin 27.5.2005 tarih ve 2005/1547 say›l› yaz›s› ile Hazine Müsteflarl›¤›na sunulmufltur. Activities relating to the Association’s legal arrangements increasingly continued in 2005. The loophole that occurred when the Authority Code dated 1 June 1994 and Number 3991 which allowed the issuance of Decree Law Number 539 amending the Insurance Supervision Law Number 7397 was revoked by the Constitutional Court with the decision dated 29.10.1994 and number 1994/68–80 has not yet been filled. Within this framework, the efforts relating to the Draft Insurance Code, which we have been working on for a long period of time and which has not been enacted yet continued during the previous year. Our views on the Draft which was sent by the Undersecretariat of Treasury, Directorate-General of Insurance dated 11 May 2005 and number 27810 has been submitted to the Undersecretariat of Treasury with our letter dated 27 May 2005 and number 2005/1547. Hazine Müsteflarl›¤› taraf›ndan yeniden düzenlenen tasla¤a iliflkin Birlik görüflleri ise 20 Mart 2006 tarihinde Hazine Müsteflarl›¤› ile paylafl›lm›fl olup, metin 29 May›s 2006 tarihinde TBMM Baflkanl›¤›na sunulmufl bulunmaktad›r. 1.2. TÜRK T‹CARET KANUNU TASARISI Birli¤imizin 2005 y›l› içerisinde mevzuata iliflkin olarak gerçeklefltirdi¤i çal›flmalardan biri de Yeni Türk Ticaret Kanunu Tasar›s›’na iliflkindir. Avrupa Birli¤i’ne uyum ve de¤iflen ihtiyaçlar göz önüne al›narak haz›rlanan tasar›n›n “Sigorta Hukuku” bafll›¤›n› tafl›yan alt›nc› kitab›na iliflkin Birli¤imiz görüflleri, 1.6.2005 tarih ve 2005/1612 say›l› yaz›m›z ile Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’ne sunulmufltur. Tasar›, 09.11.2005 tarihinde TBMM Baflkanl›¤›na sunulmufl olup, halen esas Komisyon olan Adalet Komisyonu bünyesinde oluflturulan alt komisyonda çal›flmalar sürdürülmektedir. Alt komisyon çal›flmalar›nda Birli¤imiz aktif olarak temsil edilmektedir. 1.3. SOSYAL S‹GORTALAR VE GENEL SA⁄LIK S‹GORTASI KANUN TASARISI 1990 y›l›ndan itibaren sürdürülen sa¤l›k reformu çal›flmalar› sonucunda Çal›flma ve Sosyal Güvenlik Bakanl›¤› taraf›ndan haz›rlanan Sosyal Sigortalar ve Genel Sa¤l›k Sigortas› Kanun Tasar›s› ile reform çal›flmalar› son haline getirilmifltir. Birli¤imiz, tasar›’n›n haz›rl›k sürecinde çok çeflitli platformlarda, bireysel ve kurumsal anlamda katk›da bulunmaya gayret göstermifltir. Bu çerçevede, bugün geliflmifl ülkelerde yayg›n olarak uygulama alan› bulan yöntemlerden birisi olan“Tamamlay›c› Sa¤l›k Sigortas›” n›n, hem kamu özel sektör iflbirli¤ine yönelik olarak, hem de ülkemizin sa¤l›k sigortac›l›¤› alan›nda farkl› seçenekleri gündeme getirebilmesi anlam›nda, yasa tasar›s›nda yer almas›n›n yararl› olaca¤› yönündeki Birlik görüflü çeflitli platformlarda dile getirilmifltir. 68 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The views of the Association in respect of the draft which was rearranged by the Undersecretariat of Treasury were shared with the Undersecretariat of Treasury on 20 March 2006, and the text was submitted to the Presidency of TGNA (Turkish Grand National Assembly) on 29 May 2006. 1.2. DRAFT TURKISH COMMERCIAL CODE Our Association carried out its works on the Draft Turkish Commercial Code. The views of our Association on that section of the draft prepared taking into account the integration with the European Union and the changing needs which is entitled “Insurance Law” were submitted to the Undersecretariat of Treasury, DirectorateGeneral of Insurance with our letter dated 1 June 2005 and number 2005/1612. The draft has been submitted to the Presidency of TGNA on 9 November 2005, and works are being carried out in the subcommission established within the Commission of Justice which is still the main commission. Our Association is represented actively in the sub-commission works. 1.3. DRAFT SOCIAL SECURITY AND GENERAL HEALTH INSURANCE LAW Reform efforts have been finalized by the Draft Social Security and General Health Insurance (GHI) Law prepared by the Ministry of Labour and Social Security as a result of reform efforts on health that have been conducted since 1990. Our Association has exerted any effort to provide both individual and corporate contribution to the preparation of the Draft in various platforms. Within this framework it is indicated in various platforms that according to the opinion of the Association it shall be beneficial to include the “Complementary Health Insurance”, one of the methods widely applied in developed countries today, in the draft law for both public and private sector collaboration, and setting forward various options in the field of health insurance in the country. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. MEVZUATA ‹L‹fiK‹N ÇALIfiMALAR 1. ACTIVITIES ON LEGISLATIVE FIELD GSS ile ilgili çal›flmalar incelendi¤inde, bu kadar genifl bir teminat kapsam› verilmesi durumunda kurulacak sistemin, aktüeryal aç›dan son derece hassas bir dengede olaca¤› ve bu konuda ciddi analizlerin yap›lmas›na ihtiyaç oldu¤undan hareketle ve konuyla ilgili Birlik görüfllerimize rakamsal bir dayanak olmas› ve GSS kanun tasar›s› ile ilgili temaslar›n daha sa¤lam bir zeminde yap›lmas› amac›yla, GSS ile öngörülen sistemin aktüeryal analizini içeren bir çal›flman›n yap›lmas›nda yarar görülerek bir çal›flma da grubu oluflturulmufltur. When GHI efforts are examined, it is considered necessary to make the actuary analysis of the system envisaged by GHI in order to have numerical basis for the opinions of the Association regarding the issue and to ensure a sound basis for the relevant contacts as the stability of the system to be founded shall be extremely sensitive actuarially, and serious analysis shall be necessary in case of such a large scope of guarantee, and a working group has been founded accordingly. Tasar›yla ilgili Birlik taraf›ndan, TBMM, Maliye Bakanl›¤›, Çal›ma ve Sosyal Güvenlik Bakanl›¤›, Sosyal Güvenlik Kurumu Baflkanl›¤› ile görüflmelerde bulunulmufltur. Bu görüflmeler sonucunda Birlik, TBMM Sa¤l›k, Çal›flma, Aile ve Sosyal ‹fller Komisyonu toplant›lar›na davet edilmifltir. The Association has held meetings with the Turkish Grand National Assembly (TGNA), the Ministry of Finance, the Ministry of Labour and Social Security, Social Security Administration as regards the draft. As a result of these meetings the Association has been invited to the meetings of TGNA the Committee of Health, Labour, Family and Social Affairs. 1.4. DASK KANUN TASARISI 1999 y›l›nda yaflanan depremler sonucunda yürürlü¤e giren, 27.12.1999 tarihli KHK ile düzenlenen Zorunlu Deprem Sigortas› uygulamas›na iliflkin olarak, 2005 y›l›nda Kanun tasar›s› haz›rlanarak görüfl al›nmak üzere Birli¤imize gönderilmifltir. Konuyla ilgili Birlik görüflü Hazine Müsteflarl›¤›’na iletilmifl olup tasar›n›n yasalaflma süreci takip edilmektedir. 1.5. YAPI KANUNU TASARI TASLA⁄I Bay›nd›rl›k ve ‹skân Bakanl›¤› taraf›ndan haz›rlanan Yap› Kanunu Tasar› Tasla¤›, görüfl al›nmak üzere Birli¤imize iletilmifltir. ‹lgili tasar›n›n sigorta konusundaki düzenlemelerine iliflkin olarak oluflturulan Birlik görüflleri 12.4.2006 tarihinde Bakanl›kla paylafl›lm›flt›r. Tasla¤a iliflkin süreç takip edilmektedir. 1.6. KONUT F‹NANSMANI KANUN TASARISI’NA ‹L‹fiK‹N ÇALIfiMALAR Konut Finansman› Kanunu Haz›rl›klar› esnas›nda Birli¤imiz taraf›ndan çal›flmalar yap›lm›fl ve oluflturulmas› düflünülen sistemin sektörümüze etkilerini tespit etmek üzere SPK taraf›ndan haz›rlanan taslak ve hükümet taraf›ndan de¤ifltirilerek TBMM’ye sevk edilen metinler incelenmifltir. Söz konusu metinlerde sigortaya iliflkin ayr›nt›l› bir düzenleme olmad›¤› ve sigortalara iliflkin vergi avantaj› sa¤lanmad›¤›, bunun yan›nda konut finansman› sistemi kapsam›ndaki sigortalara iliflkin düzenlemelerin Hazine Müsteflarl›¤› taraf›ndan yap›laca¤›na iliflkin bir hükmün mevcut oldu¤u görülmüfltür. Birli¤imiz, TBMM Plan ve Bütçe Komisyonu ve bu Komisyon bünyesinde oluflturulan Konut Finansman› Kanunu Tasar›s› Alt Komisyon’u toplant›lar›na da aktif olarak kat›l›m sa¤lam›flt›r. Birlik yetkilileri taraf›ndan Komisyon üyelerine konuya iliflkin olarak gerçeklefltirilen çal›flmalar ve sigorta sektörünün mortgage sisteminde oynayaca¤› role iliflkin aç›klamalarda bulunulmufl ve mortgage ba¤lant›l› sigortalar›n önümüzdeki dönemde, hem ikincil piyasalarda yabanc› yat›r›mc›lar›n güveninin kazan›lmas› hem de sistemde karfl›lafl›labilecek t›kan›kl›klar›n önüne geçilmesinde önemli birer enstrüman oldu¤u ifade edilmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 1.4. DRAFT TCIP (TURKISH CATASTROPHE INSURANCE POOL) CODE In respect of the Compulsory Earthquake Insurance which was issued with Decree Law dated 27 December 1999 as a result of the earthquakes that took place in 1999, a draft code was prepared in 2005 and sent to our Association to obtain our views. The Association’s view on the subject has been communicated to the Undersecretariat of Treasury, and the enactment process of the code is followed up. 1.5. DRAFT CONSTRUCTION CODE The Draft Construction Code prepared by the Ministry of Public Works and Settlement was delivered to our Association to obtain its views. The Association’s views on those arrangements of the draft that govern insurance were shared with the Ministry on 12 April 2006. The process relating to the draft is being followed up. 1.6. WORKS ON DRAFT MORTGAGE LAW Studies have been performed by our Association during the preparation of the Mortgage Law, and in order to determine the effects of the system to be seen in our sector, the draft prepared by the Capital Markets Board of Turkey, and the text which was amended by the government and delivered to the TGNA were examined. It has been observed that there is no detailed arrangement in such texts relating to insurance, and they did not bring any tax advantages in respect of insurances. However, the text has a provision which envisages that arrangements related to insurances covered by the mortgage system shall be made by the Undersecretariat of Treasury. Our Association actively participated in the meetings of TGNA Plan and Budget Commission and the Sub-commission on Draft Mortgage Law established within that Commission. Representatives of the Association made explanations to the members of the Commission about the works being carried out by the Association on the subject, and the role which the insurance sector will play in the mortgage system, and stated that mortgage-related insurances shall be important instruments in the period ahead in winning the trust of foreign investors in secondary markets and to prevent bottlenecks that may be encountered in the system. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 69 1. MEVZUATA ‹L‹fiK‹N ÇALIfiMALAR 1. ACTIVITIES ON LEGISLATIVE FIELD Bu çal›flmalar neticesinde, TBMM Plan ve Bütçe Alt Komisyonu çal›flmalar› esnas›nda Birlik görüflüne paralel olarak, konut finansman› sistemi kapsam›ndaki sigortalar oluflturulurken Birlik görüfllerinin de al›nmas› üzerinde mutabakata var›lm›flt›r. TBMM Plan ve Bütçe Komisyonu çal›flmalar› esnas›nda ise Birli¤imizin, Avrupa ülkelerinde mortgage ba¤lant›l› sigortalara sa¤lanan vergi avantajlar›n›n hem sistem hem de tüketiciler aç›s›ndan sa¤layaca¤› katk›lara iliflkin görüflleri kabul görmüfl ve konut finansman› sistemi kapsam›nda yapt›r›lacak sigortalar›n BSMV d›fl›nda tutulmas› benimsenmifl ve bunlar tasar› metnine geçirilmifltir. As a result of these efforts, in line with the Association’s view, an agreement was reached by the TGNA Plan and Budget Subcommission to obtain the views of the Association when establishing insurances within the scope of mortgage system. During the studies of the TGNA Plan and Budget Commission, the view of our Association that tax advantages granted to mortgage-related insurances in European Countries shall provide contributions both in terms of the system and the consumer was recognized, and it was adopted to exempt insurances to be executed under the mortgage system from Banking and Insurance Transactions Tax (BSMV) and was included in the draft text. 1.7. MORTGAGE S‹GORTA ÜRÜNLER‹ KONUSUNDAK‹ ÇALIfiMALAR 2005 ve 2006 y›l› içinde Birli¤imiz taraf›ndan ülkemizde konut finansman› sistemi kapsam›nda ihtiyaç duyulacak sigortalar›n tespit edilmesi amac›yla geliflmifl ülkelerde mortgage sigorta ürünlerine iliflkin incelme ve araflt›rmalar yap›lm›flt›r. Bu kapsamda Hazine Müsteflarl›¤› taraf›ndan haz›rlanan “Gayrimenkul Mülkiyet Garanti Sigortas›” genel flart tasla¤›na iliflkin Birlik görüflleri Müsteflarl›kla paylafl›lm›flt›r. Ayr›ca, yurtd›fl›ndaki sigorta birlikleri ve bu birliklerin referans verdikleri sigorta flirketleri ile temasa geçilmifl ve temin edilen poliçe örneklerinin Türk mevzuat›na uyumlu hale getirilmesine yönelik çal›flmalar gerçeklefltirilerek haz›rlanan “‹potek Alacakl›s›n› Koruma Sigortas› Genel fiart Tasla¤›” ve “‹potekli Konut Kredi Ödeme Sigortas› Genel fiartlar› Tasla¤›” Müsteflarl›¤›n takdirlerine sunulmufltur. 70 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 1.7. WORKS ON MORTGAGE INSURANCE PRODUCTS In 2005 and 2006, our Association carried out examinations and surveys in respect of mortgage insurance products in developed countries for the purpose of determining insurances which will be needed in the mortgage system in our country. Within this framework, the views of our Association about the draft General Conditions of “Real Property Ownership Guarantee Insurance” prepared by the Undersecretariat of Treasury were shared with the Undersecretariat. Furthermore, contacts were established with insurance associations abroad and insurance companies recommended by such associations. With the use of provided policy samples by those companies and associations, “Draft General Conditions of Mortgage Creditor Protection Insurance” and “Draft General Conditions of Mortgage Loan Repayment Insurance” are prepared and were submitted to the Undersecretariat for their assessment. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. D‹⁄ER MEVZUAT GEL‹fiMELER‹ 2. OTHER LEGISLATIVE DEVELOPMENTS Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk Sigortas› Genel fiartlar›nda yap›lan de¤ifliklik 01.01.2005 tarihinde yürürlü¤e girmifltir. The amendment in Highways Motor-vehicles Compulsory Financial Liability Insurance General Conditions entered into force on 01 January 2005. Zorunlu Sertifika Mali Sorumluluk Sigortas› Genel fiartlar›, 27.1.2005 tarih ve 25709 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Compulsory Certificate Financial Liability Insurance General Conditions was published on the Official Gazette dated 27 January 2005 and number 25709, and entered into force. Özel güvenlik görevlilerinin, özel güvenlik hizmetine dair mevzuat çerçevesindeki görevlerini yerine getirmeleri s›ras›nda 3. flah›slara verecekleri zararlar› teminat alt›na alan, Özel Güvenlik Mali Sorumluluk Genel fiartlar› ile Tarife ve Talimatlar› 26.02.2005 tarihli, 25739 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Private Security Financial Liability General Conditions, Tariffs and Instructions which cover the damages caused by private security personnel to third parties in performing their duties under the legislation governing private security service was published on the Official Gazette dated 26 February 2005 and number 25739, and entered into force. 4925 say›l› Karayolu Tafl›ma Kanunu'na istinaden verilen tafl›ma yetki belgesine sahip flehirleraras› ve uluslararas› yolcu tafl›mac›lar›n›n yapt›rmakla yükümlü oldu¤u Karayolu Yolcu Tafl›mac›l›¤› Zorunlu Koltuk Ferdi Kaza Sigortas› yenilenen Tarife ve Talimatlar› 23.03.2005 tarihli, 25764 say›l› Resmi Gazete’de yay›mlanarak, 25.03.2005 tarihinde yürürlü¤e girmifltir. 14.9.1991 tarihli ve 91/2253 say›l› Kararnamenin eki Karar›na göre yap›lan Tüpgaz Zorunlu Sorumluluk Sigortalar›na iliflkin yenilenen Tarife ve Talimatlar› 12.04.2005 tarihli, 25784 say›l› Resmi Gazete’de yay›mlanarak 12.04.2005 tarihinde yürürlü¤e girmifltir. Tehlikeli maddelerin üretim, depolama ve toptan sat›fl›, tehlikeli maddelerin tafl›nmas› ve/veya da¤›t›m›na yönelik tafl›ma iflleri ve piroteknik malzemeler ile kibrit, her türlü ispirto ve alkol hariç di¤er tehlikeli maddelerin perakende sat›fl› ile u¤raflan iflyerlerini ve 3.flah›slara verecekleri zararlar› teminat alt›na alan, Tehlikeli Maddeler Zorunlu Sorumluluk Sigortas› Tarife ve Talimat› yenilenerek 12.04.2005 tarihli, 25784 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Tar›m üreticilerinin kurakl›k, don ve sel gibi do¤al afet riskleri nedeniyle u¤rayacaklar› zararlar›n devletin de deste¤iyle tazmin edilmesine yönelik bir sistem kurmay› amaçlayan Tar›m Sigortalar› Kanunu, 21.06.2005 tarihinde Resmi Gazete'de yay›mlanarak yürürlü¤e girmifltir. Sigorta Murakabe Kanunun 7. maddesinin 2. f›kras›ndaki yetkiye istinaden, Devlet Bakanl›¤› taraf›ndan, 15.08.2005 tarihinde Hastal›k Sigortas› branfl›n›n ad›n›n Sa¤l›k Sigortas› olarak de¤ifltirilmesine karar verildi. Karara iliflkin Tebli¤, 06.09.2005 tarihli, 25928 say›l› Resmi Gazete’de yay›mlanm›flt›r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Amended Tariffs and Instructions of Highway Passenger Transportation Compulsory Seat Personal Accident Insurance which has to be executed by inter-city and international passenger carriers who hold a transportation authorization underthe Highway Transportation Code Number 4925 were published on the Official Gazette dated 23 March 2005 and number 25764, and entered into force on 25 March 2005. Amended Tariffs and Instructions related to the Bottle Gas Compulsory Liability Insurances which are executed under the Decree attached to the Decree Law dated 14 September 1991 and number 91/2253 was published on the Official Gazette dated 12 April 2005 and number 25784, and entered into force on 12 April 2005. Amended Dangerous Substances Compulsory Liability Insurance Tariffs and Instructions which cover the enterprises in the production, storage, wholesale of dangerous substances, transportation and/or distribution of dangerous substances, and retail sale of other dangerous substances other than pyrotechnical materials, matches, all kinds of spirits and alcohol and the damages caused to third parties was published on the Official Gazette dated 12 April 2005, number 25784, and entered into force. Agricultural Insurances Code which aims to establish a system to cover the losses of agricultural producers due to natural catastrophe risks such as draught, frost and flood with the support of the government was published on the Official Gazette dated 21 June 2005, and entered into force. Based on the authority vested in Insurance Supervision Law, Article 7 paragraph 2. The Ministry of the State decided to change the name of “Illness Branch” to “Health Insurance” on 15 August 2005. The Directive on the Decision was published on the Official Gazette dated 6 September 2005 and number 25928. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 71 2. D‹⁄ER MEVZUAT GEL‹fiMELER‹ 2. OTHER LEGISLATIVE DEVELOPMENTS Sigorta ve Reasürans fiirketlerinin Kurulufl ve Çal›flma Esaslar› Yönetmeli¤inde De¤ifliklik Yap›lmas›na Dair Yönetmelik, 06.09.2005 tarihli, 25928 say›l› Resmi Gazete’de yay›mlanarak, ayn› tarihte yürürlü¤e girmifltir. Söz konusu yönetmelikle; “Deprem Hasar Karfl›l›¤›” bafll›kl› 26nc› madde de¤ifltirilerek, “Üç Ayl›k Hesap Özetleri ile Yükümlülük Karfl›lama Yeterlili¤i ve Teminatlara ‹liflkin Cetveller” bafll›kl› 32. maddeye ekleme yap›lm›flt›r. The Regulation on the Amendment of the Regulation on Establishment and Operation Principles of Insurance and Reinsurance Companies was published on the Official Gazette dated 6 September 2005, number 25928, and entered into force the same day. In the said Regulation, article 26 entitled; “Provision for Earthquake Damage” was amended and an addition was made to Article 32, entitled “Quarterly Account Summaries and Tables relating to Solvency and Guarantees”. 5363 say›l› Tar›m Sigortalar› Kanunu Hükümleri uyar›nca kurulan Tar›m Sigortalar› Havuzunun çal›flma usul ve esaslar›n› belirlemek amac›yla haz›rlanan “Tar›m Sigortalar› Havuzu Çal›flma Esas ve Usulleri Hakk›nda Yönetmelik”, 22.09.2005 tarih ve 25944 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. 5363 say›l› Tar›m Sigortalar› Kanunu çerçevesinde akdedilecek Tar›m Sigortas› sözleflmelerinin tabi olaca¤› esaslar ile Tar›m Sigortalar› Havuzu ve Havuzun iflletilmesini üstlenen fiirketin denetlenmesine iliflkin esaslar›n belirlenmesi amac›yla haz›rlanan “Tar›m Sigortalar› Uygulama Yönetmeli¤i”, 22.09.2005 tarih ve 25944 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Sigortac›l›k Hesap Plan› ve ‹zahnamesi Hakk›ndaki Tebli¤de De¤ifliklik Yap›lmas›na Dair Tebli¤, 17.9.2005 tarih ve 25939 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. 4628 say›l› Elektrik Piyasas› Kanunu, 5015 say›l› Petrol Piyasas› Kanunu ve 5307 say›l› S›v›laflt›r›lm›fl Petrol Gazlar› (LPG) Piyasas› ve Elektrik Piyasas› Kanununda De¤ifliklik Yap›lmas›na Dair Kanun’a dayan›larak haz›rlanan “S›v›laflt›r›lm›fl Petrol Gazlar› (LPG) Piyasas› Lisans Yönetmeli¤i” 16.09.2005 tarihli Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Baz› Sigorta Branfllar›n›n Adlar›n›n De¤ifltirilmesi Hakk›nda Tebli¤, 01.01.2006 tarihinden itibaren yürürlü¤e girmek üzere, Resmi Gazete'de yay›mland›. Bu kapsamda; Dolu branfl› ile Hayvan Ölümü branfl›n›n adlar› "Tar›m Sigortalar› branfl›", Makine-Montaj branfl›n›n ad› "Mühendislik Sigortalar› branfl›" fleklinde de¤ifltirilmifltir. "Türk Hava Sahas›nda Uçufl Yapan Türk ve Yabanc› Sivil Hava Araçlar›n›n Yapt›rmas› Gereken Üçüncü fiah›s Mali Mesuliyet Sigortas› Yönetmeli¤i", 15.11.2005 tarih ve 25994 say›l› Resmi Gazete'de yay›mlanm›fl olup, 01.01.2006 tarihinde yürürlü¤e girmifltir. 5363 say›l› Tar›m Sigortalar› Kanunu'na göre kurulacak Havuz'un iflletilmesine iliflkin ifl ve ifllemleri yürütmek üzere Tar›m Sigortalar› Havuz ‹flletmesi Afi'nin (TARS‹M) resmi kurulufl ifllemleri tamamlanm›fl ve flirket ticaret siciline kaydolmufltur. 72 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ “The Regulation on Working Principles and Procedures of the Agricultural Insurances Pool” which has been prepared to determine the working procedures and principles of the Agricultural Insurances Pool created under the provisions of the Agricultural Insurances Code Number 5363 was published on the Official Gazette dated 22 September 2005 and number 25944. “Agricultural Insurances Implementation Regulation” which was prepared to determine the principles which Agricultural Insurance contracts to be executed under the Agricultural Insurances Code Number 5363 shall be subject to and the principles regarding the Agricultural Insurances Pool (TARS‹M) and the inspection of companies that have undertaken the operation of the Pool was published on the Official Gazette dated 22.09.2005, number 25944, and entered into force. The Regulation on Amendment of the Directive about Insurance Account Plan and Explanations was published on the Official Gazette dated 17 September 2005 number 25939 and entered into force. Liquefied Petroleum Gases (LPG) Markets License Regulation which was prepared based on the Electricity Market Code Number 4628, Petroleum Market Code Number 5015 and the Law on Amendment of Liquefied Petroleum Gases (LPG) Market and Electricity Market Codes Number 5307 was published on the Official Gazette dated 16 September 2005, and entered into force. The Directive on Changing the Names of Certain Insurance Branches was published on the Official Gazette to be effective from 1 January 2006. Within this frame, the names of the Hail branch and Animal Death have been changed to “Agricultural Insurance Branch”, and the name of Machine-Assembly Branch to “Engineering Insurances Branch”. Third Party Financial Liability Insurance to be executed by the Turkish and Foreign Civilian Aircraft Flying over Turkish Air Space” was published in the Official Gazette dated 15 November 2005 and number 25994, and entered into force on 01 January2006. The official establishment operations of Agricultural Insurances Pool which was to be established for the purpose of carrying out the operations and acts relating to the operation of the Pool to be created under the Agricultural Insurances Code Number 5363 were concluded and the company was entered in the trade registry. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. D‹⁄ER MEVZUAT GEL‹fiMELER‹ 2. OTHER LEGISLATIVE DEVELOPMENTS Maliye Bakanl›¤› taraf›ndan, bireysel emeklilik sistemi ve flah›s sigortalar› için ödenen katk› pay› ve primlerin gelir vergisi matrah›n›n hesaplanmas›nda indirimi ve bu indirime iliflkin olarak katk› pay› ve primlerin belgelendirilmesi konular›nda 9.8.2005 tarih ve 25901 say›l› Resmi Gazetede 256 Seri no’lu Gelir Vergisi Genel Tebli¤i yay›nlanm›flt›r. General Directive on Income Series Number 256 which relates to the deduction by the Ministry of Finance of contributions and premiums paid for individual retirement system and personal insurances during the calculation of income tax assessment, and the documentation of such contributions and premiums was published on the Official Gazette dated 9 October 2005 and number 25901. Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› taraf›ndan, sigorta acentelerinin sigorta flirketinden ald›klar› komisyonun BSMV karfl›s›ndaki durumu hakk›nda 29.12.2005 tarihinde Banka ve Sigorta Muameleleri Vergisi ‹ç Genelgesi S›ra No: 2005/1 yay›mlanm›flt›r. Internal Directive on Bank and Insurance Transactions Tax Rank No 2005/1 which relates to the position against Banking and Insurance Transactions Tax (BSMV) of the commission received by insurance agencies from the insurance company was published on 29 January 2005 by the Ministry of Finance, Income Administration. Baz› Sigorta Genel fiartlar›nda De¤ifliklik Yap›lmas›na Dair Tebli¤ 11 fiubat 2006 tarihli, 26077 say›l› Resmi Gazete’de yay›mlanm›flt›r. Tar›m Sigortalar› Havuzu taraf›ndan kapsama al›nacak riskler, ürünler ve bölgeler ile prim deste¤i oranlar›na iliflkin Bakanlar Kurulu Karar› 28 fiubat 2006 tarihli, 26094 say›l› Resmi Gazete’de yay›mlanarak yürürlü¤e girmifltir. Seyahat Sa¤l›k Sigortas› Genel fiartlar› 1 Mart 2006 tarihinde yürürlü¤e girmifltir. Mesleki Sorumluluk Sigortas› Genel fiartlar› 16 Mart 2006 tarihinde yürürlü¤e girmifltir. Sigorta ve Reasürans fiirketleri ile Bireysel Emeklilik fiirketlerinin Sermaye Yeterliliklerinin Ölçülmesine ve De¤erlendirilmesine ‹liflkin Yönetmelik 23 Mart 2006 tarihli, 26117 say›l› Resmi Gazete’de yay›mlanm›flt›r Sigorta Sözleflmelerine ‹liflkin Türkiye Finansal Raporlama Standard› Hakk›nda Tebli¤ 25 Mart 2006 tarihli, 26119 say›l› Resmi Gazete’de yay›mlanm›flt›r. Özel Güvenlik Mali Sorumluluk Sigortas› Tarife ve Talimat› 29 Mart 2006 tarihli, 26123 say›l› Resmi Gazete’de yay›mlanm›flt›r. Sigorta ve Reasürans fiirketlerinin Çal›flma Esas ve Usulleri Hakk›nda Yönetmeli¤in 34üncü Maddesinde De¤ifliklik Yapan Yönetmelik 18 Nisan 2006 tarihli, 26143 say›l› Resmi Gazete’de yay›mlanm›flt›r. The Communiqué on Amendment of Certain Insurance General Conditions was published on the Official Gazette dated 11 February 2006 and number 26077. The Decree of the Council of Ministers relating to risks, products and regions to be covered by Agricultural Insurances Pool and the rates of premium subsistence was published on the Official Gazette dated 28 February 2006 and Number 26094. Travel Health Insurance General Conditions entered into force on 1 March 2006. Professional Liability Insurance General Conditions entered into force on 16 March 2006. Regulation on Measurement and Evaluation of Capital Adequacy of Insurance, Reinsurance and Individual Pension Companies was published on the Official Gazette dated 23 March 2006 and number 26117. The Directive on Turkish Financial Reporting Standard relating to Insurance Contracts was published on the Official Gazette dated 25 March 2006, and number 26119. Private Security Financial Liability Insurance Tariff and Instruction was published on the Official Gazette dated 29 March 2006 and number 26123. Sigorta ve Reasürans Brokerleri Yönetmeli¤inde De¤ifliklik Yap›lmas› Hakk›nda Yönetmelik 27 Nisan 2006 tarihli, 26151 say›l› Resmi Gazete’de yay›mlanm›flt›r. The Regulation Amending 34th Article of the Regulation on Working Principles and Procedures of Insurance and Reinsurance Companies was published on the Official Gazette dated 18 April 2006 and number 26143. Türkiye Motorlu Tafl›t Bürosunun Çal›flma Esas ve Usulleri Hakk›nda Yönetmelikte De¤ifliklik Yap›lmas›na Dair Yönetmelik 5 May›s 2006 tarihli, 26159 say›l› Resmi Gazete’de yay›mlanm›flt›r. The Regulation Amending the Regulation on Insurance and Reinsurance Brokers was published on the Official Gazette dated 27 April 2006 and number 26151. The Regulation Amending the Regulation on Working Principles and Procedures of Turkish Motor-Vehicle Office was published on the Official Gazette dated 5 May 2006 and number 26159. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 73 2. D‹⁄ER MEVZUAT GEL‹fiMELER‹ 2. OTHER LEGISLATIVE DEVELOPMENTS Tar›m Sigortalar› Uygulama Yönetmeligi 18 May›s 2006 tarih, 26172 say›l› Resmi Gazete’de yay›mlanm›flt›r. The Agricultural Insurances Implementation Regulation was published on the Official Gazette dated 18 May 2006 and number 26172. Tar›m Sigortalar› Havuzu Çal›flma Usul ve Esaslar› Hakk›nda Yönetmelik, 18 May›s 2006 tarih, 26172 say›l› Resmi Gazete’de yay›mlanm›flt›r. The Regulation on Working Principles and Procedures of Agricultural Insurances Pool was published on the Official Gazette dated 18 May 2006 and number 26172. Türkiye Motorlu Tafl›t Bürosunun Çal›flma Esas ve Usulleri Hakk›nda Yönetmelikte De¤ifliklik Yap›lmas›na Dair Yönetmelik hakk›nda Birlik görüflleri Association’s opinions about the Regulation on the Amendment of the Regulation on the Rules and Principles of Turkish Motor Vehicle Agency. Türkiye Cumhuriyeti S›n›rlar› ‹çinde ‹nifl veya Kalk›fl Yapan Türk ve Yabanc› Sivil Hava Araçlar› Mali Mesuliyet Sigortas› Hakk›nda Yönetmelik Tasla¤›na iliflkin Birlik görüflleri. Association’s opinions about the Regulation on Liability Insurance for Turkish and Foreign Civil Aircrafts and the like landing and taking off within the Republic of Turkey. K›y› Tesisleri Deniz Kirlili¤i Zorunlu Mali Sorumluluk Sigortas› Genel fiartlar› tasla¤›na iliflkin Birlik görüflleri. Association’s opinions about the draft of the General Conditions of Shore Facilities Maritime Pollution Compulsory Liability Insurance. 74 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3. HAZ‹NE MÜSTEfiARLI⁄I’NA GÖRÜfi B‹LD‹R‹LEN BAfiLICA ÇALIfiMALAR 3. WORKS RELATED TO THE REGULATIONS OF THE UNDERSECRETARIAT OF TREASURY Hazine Müsteflarl›¤›’nca haz›rlanan “Sigortac›l›k Kanunu Tasar›s› Tasla¤›” ile ilgili olarak üyelerimizin görüflleri al›narak Hazine Müsteflarl›¤a sunulan Birlik görüflleri Views of the Association created by obtaining the views of our members about the “Draft Insurance Law” prepared by the Undersecretariat of Treasury, and communicated to the Undersecretariat of Treasury Yeni Türk Ticaret Kanunu Tasar›s›’na iliflkin olarak haz›rlanan ve üyelerimizin görüflleri al›narak Adalet Bakanl›¤› ve Hazine Müsteflarl›¤›na sunulan Birlik görüflleri, Tar›m Sigortalar› Kanunu Tasar›s›’na ve yönetmeliklere iliflkin çal›flmalar, TARS‹M A.Afi’nin kuruluflunun gerçeklefltirilmesi, Karayollar› Trafik Kanununda De¤ifliklik Yap›lmas›na Dair Kanun Tasar›s›’na iliflkin olarak oluflturulan Birlik görüflleri, Yap› Denetimi Hakk›nda Kanun Tasar›s› Tasla¤› ile ilgili Müsteflarl›¤a sunulan Birlik görüflleri, Terör riski ile ilgili olarak genel flartlarda yap›lmas› gerekli görülen de¤ifliklik önerileri, Sigorta ve Reasürans fiirketlerinin Kurulufl ve Çal›flma Esaslar› Yönetmeli¤i’nin Baz› Maddelerinde De¤ifliklik Yap›lmas›na Dair Yönetmelik ile ilgili Birlik görüflleri, Yang›n sigortalar›na ba¤l› olarak çevre kirlili¤i ve bu nedenle üçüncü flah›slara karfl› sorumlulu¤u karfl›lamak üzere Yang›n Sigortas› Genel fiartlar›’na ve Terör Klozuna ilave edilecek klozlar konusunda haz›rlanan çal›flma, Petrol Piyasas›nda Sigorta Yükümlülükleri Hakk›nda Tebli¤ Tasla¤› hakk›nda Birlik görüflleri, Zorunlu Karayolu Tafl›mac›l›k Mali Sorumluluk Sigortas›na iliflkin mevzuata ba¤l› sorunlar ve uluslararas› tafl›mac›l›k faaliyetinden do¤an sorumlulu¤un sigorta kapsam› d›fl›nda tutulmas›n›n tekrar gözden geçirilmesi konusunda Müsteflarl›ktan gelen yaz›ya iliflkin Birlik görüflü, Sigorta ve Reasürans Brokerleri Yönetmeli¤ine iliflkin Birlik görüflleri, Kamu ad›na yap›lan acil yard›m ambulans hizmetinin özel sa¤l›k sigortalar›nda faaliyette bulunan veya ambulans hizmeti sunan flirketlerle birlikte sunulmas› yönündeki öneriye iliflkin üyelerimizin görüflü al›narak Müsteflarl›¤a sunulan Birlik görüflü, ‹nflaat Sigortalar› poliçelerinde genifl kapsaml› bak›m devresi teminat› ile ilgili görüfl, Kredi sigortas› sisteminin yurt içi sat›fllarda uygulanabilirli¤ine yönelik Birlik görüflü, Views of the Association created by obtaining the views of our members about the New Draft Turkish Commercial Code and submitted to the Ministry of Justice and the Undersecretariat of Treasury, Studies on Agricultural Insurances Code and regulations, and implementing the establishment of TARS‹M A.fi, Views of the Association in respect of the Draft Code on Amendment of the Highways Traffic Code, Views of the Association submitted to the Undersecretariat about the Draft Code on Construction Inspection, Suggestions for amendments deemed necessary in the General Conditions related to the terrorism risk, Views of the Association about the Regulation on Amendment of Certain Articles of the Regulation on Establishment and Operation Principles of Insurance and Reinsurance Companies, The study prepared about the clauses to be added to Fire Insurance General Conditions and Terrorism Clause in order to satisfy the liability against environmental pollution and against third parties in respect of fire insurances, Views of the association on the Draft Directive on Insurance Obligations in the Petroleum Market, View of the Association in respect of the demand by the Undersecretariat to review the legislation-related problems in respect of Compulsory Highway Transportation Financial Liability Insurance, and the issue of exemption of the liability arising from international transportation activity from the scope of insurance, Views of the Association on the Regulation on Insurance and Reinsurance Brokers, Views of our Association submitted to the Undersecretariat, derived from the views of our members about the suggestion that emergency ambulance service provided for the public is rendered jointly with the companies who are engaged in private health insurances or who render ambulance service, View about the wide-scope maintenance period guarantee in Construction Insurance policies, View of the Association about the enforceability of loan insurance system in domestic sales, TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 75 3. HAZ‹NE MÜSTEfiARLI⁄I’NA GÖRÜfi B‹LD‹R‹LEN BAfiLICA ÇALIfiMALAR 3. WORKS RELATED TO THE REGULATIONS OF THE UNDERSECRETARIAT OF TREASURY Uygulamaya konmas› düflünülen Zorunlu Irak Sigortas› ile ilgili üyelerimizin görüflü al›narak Hazine Müsteflarl›¤›’na sunulan Birlik önerisi, Suggestion of the Association to the Undersecretariat of Treasury created having obtained the views of our members in respect of Compulsory Iraq Insurance which is planned to be put in effect, 26.02.2005 tarihli Resmi Gazete’de yay›mlanarak yürürlü¤e giren Özel Güvenlik Mali Sorumluluk Sigortas› Genel fiartlar› ile ilgili yaflanan sorunlara iliflkin olarak Hazine Müsteflarl›¤›’na sunulan görüfl ve öneriler, Views and suggestions to Undersecretariat of Treasury in respect of problems encountered with Private Security Financial Liability Insurance General Conditions which entered into force after its publication in the Official Journal dated 26 February 2005, Birlikçe haz›rlanan Yük Sigortas› Genel fiartlar›, Freight Insurance General Conditions prepared by the Association, Mesleki Sorumluluk Sigortalar› Genel fiartlar› Tasla¤› ile ilgili Birlik görüflü, View of the Association about the Draft Occupational Liability Insurances General Conditions, Karayolu Trafik Garanti Sigortas› Hesab› Yönetmeli¤inde De¤ifliklik Yap›lmas› Hakk›nda Yönetmelik Tasla¤› ile ilgili Birlik görüflü, View of the Association in respect of the Draft Regulation on Amending the Regulation on Calculation of Highway Traffic Guarantee Insurance, Sa¤l›k sigortalar›nda bekleme süresi uygulamas› ile ilgili olarak Hazine Müsteflarl›¤›ndan al›nan yaz› hakk›nda üyelerimizin görüflü al›narak Müsteflarl›¤a sunulan Birlik görüflü, 2005 Y›l› Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk Sigortas› Tarife ve Talimatlar› ile Birlik görüflü, View of the Association submitted to the Undersecretariat having obtained the views of our members about the letter received from the Undersecretariat of Treasury relating to the application of waiting period in health insurances, Maluliyet Sigortas› Genel fiartlar› Tasla¤› ile ilgili Birlik görüflü, View of the Association in respect of Year 2005 Highways MotorVehicle Compulsory Financial Liability Insurance Tariff and Instructions , ‹potek Alacakl›s›n› Koruma Sigortas› Genel fiartlar› Tasla¤›’na iliflkin Birlik görüflü, View of the Association about the Draft Disability Insurance General Conditions, ‹potekli Konut Kredi Ödeme Sigortas› Genel fiartlar› Tasla¤›’na iliflkin Birlik görüflü, View of the Association about the Draft Mortgage Creditor Protection Insurance General Conditions, Türk Hava Sahas›nda Uçufl Yapan Türk ve Yabanc› Sivil Hava Araçlar›n›n Yapt›rmas› Gereken Üçüncü fiah›s Mali Mesuliyet Sigortas› fiartlar›n›n Tespiti Hakk›nda Yönetmelik Tasla¤› ile ilgili olarak üyelerimizin görüflü al›narak Müsteflarl›¤a sunulan Birlik görüflü, View of the Association about the Mortgage Loan Repayment Insurance General Conditions, 15.06.2005 tarihli Resmi Gazete’de yay›mlanarak yürürlü¤e giren Petrol Piyasas›ndaki Sigorta Yükümlülükleri Hakk›nda Tebli¤ ile ilgili flirketlerden Birli¤e intikal eden sorunlarla Hazine Müsteflarl›¤›’na sunulan görüfl ve öneriler, Tar›m Ürünleri Lisansl› Depo ‹flletmelerine ‹liflkin Sigorta Yükümlülüklerine Hakk›nda Tebli¤ Tasla¤› ile ilgili Müsteflarl›¤a gönderilen Birlik görüflü, Views of the Association submitted to the Undersecretariat having obtained the views of our association in relation to the Draft Regulation on Determination of Third Party Financial Liability Insurance to be executed by Turkish and Foreign Civilian Aircraft Flying over Turkish Air Space, Views and suggestions submitted to the Undersecretariat of Treasury in respect of the problems referred to the Association by the companies in respect of the Directive on Insurance Obligations in the Petroleum Market which entered into force after its publication on the Official Gazette dated 15 June 2005, View of the Association submitted to the Undersecretariat about the Draft Directive on Insurance Obligations relating to Warehouse Enterprises with Agricultural Product Licenses, 76 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3. HAZ‹NE MÜSTEfiARLI⁄I’NA GÖRÜfi B‹LD‹R‹LEN BAfiLICA ÇALIfiMALAR 3. WORKS RELATED TO THE REGULATIONS OF THE UNDERSECRETARIAT OF TREASURY Tar›m Sigortalar› Havuzu Çal›flma Usul ve Esaslar› Hakk›nda Yönetmeli¤e iliflkin çal›flmalar, Works in respect of the Regulation on Working Principles and Procedures of Agricultural Insurances Pool, Tar›m Sigortalar› Uygulama Yönetmeli¤i Tasla¤› ile ilgili Müsteflarl›¤a gönderilen Birlik görüflü, View of the Association submitted to the Undersecretariat about the Draft Agricultural Insurances Implementation Regulation, Seyahat Sa¤l›k Sigortas› Genel fiartlar› Tasla¤› ile ilgili olarak haz›rlanan Birlik görüflleri, Views of the Association about the Draft Travel Health Insurance General Conditions, Gayrimenkul Mülkiyet Garanti Sigortas› Genel fiartlar› Tasla¤› ile ilgili Müsteflarl›¤a sunulan Birlik görüflü, View of the Association submitted to the Undersecretariat in respect of the Draft Real Property Ownership Guarantee Insurance General Conditions, 2006 Y›l› Karayollar› Motorlu Araçlar Zorunlu Mali Sorumluluk Sigortas› Tarife çal›flmalar›na baz teflkil etmesi ve söz konusu branfl›n teknik sonuçlar›n› incelemek amac›yla Müsteflarl›¤a gönderilen Birlik çal›flmas›, Ekonomik ‹flbirli¤i Teflkilat› üyeleri aras›ndan Yeflil Kart Sistemine üye olmayan üyeleri kapsayacak Mavi Kart sistemi kurulmas›na iliflkin Motorlu Tafl›tlar Bürosu ile yap›lan de¤erlendirmeler sonucunda oluflan ve Müsteflarl›¤a sunulan Birlik görüflü, Yeni Türk Ceza Kanunu çerçevesinde Genel fiartlarda yap›lacak de¤iflikliklere iliflkin olarak Hazine Müsteflarl›¤›na gönderilen Birlik görüflü, Kamu Kurum ve Kurulufllar›n›n Zorunlu Sigortalar› Temin Etme Usullerinin Düzenlenmesi Hakk›nda Yönetmelik Tasar›s› hakk›nda Müsteflarl›¤a sunulan Birlik görüflü, Demiryolu hatlar›n›n sigorta bedelinin ne flekilde tespit edilece¤ine iliflkin Hazine Müsteflarl›¤› yaz›s› ile ilgili Müsteflarl›¤a gönderilen Birlik görüflü, Trafik Sigortas› Bilgi Merkezi Yönetmeli¤i Tasla¤› ile ilgili Müsteflarl›¤a sunulan Birlik görüflü, Study of the Association submitted to the Undersecretariat for the purpose of serving as a base to the studies in respect of Year 2006 Highways Motor-Vehicle Compulsory Financial Liability Insurance Tariff and Instructions, and examining the technical results of the said branch, View of the Association submitted to the Undersecretariat, reached as a result of evaluations performed with Motor-vehicles Office in relation to the establishment of a Blue Card System which will cover those who are not members of the Green Card System among the members of the Economic Cooperation Organization, View of the Association submitted to the Undersecretariat of Treasury in respect of amendments in General Conditions with the scope of New Turkish Criminal Code, View of the Association submitted to the Undersecretariat in respect of the Draft Regulation on Arrangement of Methods of Supplying Compulsory Insurances by Public Entities and Institutions, View of the Association submitted to the Undersecretariat in respect of the letter of the Undersecretariat of Treasury regarding how insurance amount for railway lines will be determined, Pert ifllemi uygulanacak araçlarda, arac›n trafik tescil kay›tlar› silinmedikçe ve plakalar› iade edilmedikçe hurda sat›fllar›n›n yap›lmamas›na iliflkin Hazine Müsteflarl›¤› yaz›s› ile ilgili Müsteflarl›¤a gönderilen Birlik görüflü. View of the Association submitted to the Undersecretariat in respect of the Draft Regulation on Traffic Insurance Information Canter, TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY View of the Association submitted to the Undersecretariat in respect of the letter of the Undersecretariat of Treasury to the effect that the sales of scrap cars should not be performed in respect of those vehicles which are considered a total loss until the traffic registration records of such vehicles are deleted and their registration plates are returned. 77 4. D‹⁄ER ÇALIfiMALAR 4. OTHER ACTIVITIES 4.1. AB Ülkelerinde Sigorta Konusunda Ortaya Ç›kan Uyuflmazl›klar›n Alternatif Yöntemlerle Çözümüne ‹liflkin Uygulamalar›n (Tahkim, Ombudsman Arabuluculuk) ‹ncelenmesi 4.1. Works on ADR Practices of European Countries for Solving Insurance Disputes Yeni Sigortac›l›k Kanunu tasla¤›nda, sektörümüze yönelik bir tahkim mekanizmas› yer almaktad›r. Bu düzenlemeyle, Türk sigorta sektöründe tüketici uyuflmazl›klar›n›n mahkeme d›fl› yöntemlerle h›zl› ve ucuz flekilde çözümü hedeflenmekte olup bu mekanizman›n iflleyiflinde Birli¤imiz taraf›ndan önemli görevler üstlenilmektedir. Bu itibarla, önümüzdeki dönemde alternatif uyuflmazl›k çözümü mekanizmalar›n›n sektörümüz aç›s›ndan da giderek önem kazanaca¤›ndan hareketle, Avrupa ülkelerinde, sigortac›lar ile sigortal›lar aras›nda ortaya ç›kan uyuflmazl›klar›n tahkim, arabuluculuk ve ombudsman gibi alternatif yöntem ve sistemlerle çözümüne yönelik uygulamalar incelemifltir. 4.2. Dokuzuncu Kalk›nma Plan› Çal›flmalar› 4.2.1. Birli¤imizin DPT Dokuzuncu Kalk›nma Plan› Kapsam›nda Oluflturulan Rekabet Hukuku ve Politikalar› Özel ‹htisas Komisyonu Çal›flmalar›na Kat›l›m Faaliyetleri Birli¤imiz, çal›flmalar›na aktif olarak kat›lm›flt›r. ‹lk rapor tasla¤›nda yer almayan ve toplant›larda Birli¤imiz taraf›ndan dile getirilen, Avrupa Birli¤i’ndeki sigorta sektörüne yönelik blok muafiyet uygulamalar›n›n Türk sigorta sektörü aç›s›ndan da de¤erlendirilmesi talebimiz, bu yönde bafllang›çta mevcut olan karfl› görüfllere ra¤men nihai rapor tasla¤›nda yer alm›flt›r. Dokuzuncu kalk›nma plan›na yönelik alt komisyon çal›flmalar›, Ocak 2006 tarihinde tamamlanarak rapor tasla¤›na son hali verilmifl olup, plan›n›n eylül ay› içinde yay›mlanmas› beklenmektedir. 4.2.2. Birli¤imizin DPT Dokuzuncu Kalk›nma Plan› Kapsam›nda Oluflturulan Sosyal Güvenlik Özel ‹htisas Komisyonu Çal›flmalar›na Kat›l›m Faaliyetleri Birlik, dokuzuncu kalk›nma plan› kapsam›nda oluflturulan “Sosyal Güvenlik” özel ihtisas komisyonu çal›flmalar›na aktif olarak kat›lm›flt›r. Toplant›larda Birlik taraf›ndan, haz›rlanacak raporda tamamlay›c› sosyal güvenlik programlar›n›n teflviki ile özel sigortac›l›¤›n sa¤l›k hizmetlerinde tamamlay›c› bir alternatif olarak de¤erlendirilmesine ilgili mevzuatlarda aç›kl›k getirilmesine yer verilmesi talep edilmifl ve gerçeklefltirilen tart›flmalar sonunda komisyon taraf›ndan haz›rlanan nihai rapor tasla¤›nda bu görüfllere yer verilmifltir. Dokuzuncu kalk›nma plan›na yönelik alt komisyon çal›flmalar›, Ocak 2006 tarihinde tamamlanarak rapor tasla¤›na son hali verilmifl olup, plan›n›n eylül ay› içinde yay›mlanmas› beklenmektedir. 78 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The Draft Insurance Code includes an arbitration mechanism in respect of our sector. With this arrangement, it is intended to settle consumer disputes in the Turkish insurance sector in the fastest and cheapest manner outside courts, and important duties are assumed by our Association in the operation of this mechanism. Since the alternative dispute resolution mechanisms will become increasingly important for our sector, practices aimed at settling disputes between insurers and insureds in European countries using alternative methods and systems such as arbitration, mediation and ombudsman have been examined. 4.2. Efforts on the Ninth Development Plan 4.2.1. Participation of our Association in the Specialty Commission on Competition Law and Policies formed within the frame of State Planning Organization (DPT) Ninth Development Plan Our Association actively participated in the specialty commission on “Competition Law and Polices” formed within the frame of the ninth development plan. Our demand for the consideration of the Insurance Block Exemption Regulation for Turkey found acceptance. This regulation which is already applied in the EU was included later in the final draft report, despite counter-opinions that existed at the beginning. Works of the sub-commission in respect of the ninth development plan were completed in January 2006, and the plan is expected to be published within September 2006. 4.2.2. Participation of our Association in the Specialty Commission on Social Security formed within the frame of State Planning Organization (DPT) Ninth Development Plan Our Association actively participated in the meetings of the specialty commission on “Social Security” formed within the framework of the ninth development plan. At the meetings, the Association demanded that the report requires clarification in legislation relating to the encouragement of complementary social security programs and evaluation of private insurance as a complementary alternative in health services, and as a result of the discussions held, these views were covered in the final draft report prepared by the commission. Works of the sub-commission in respect of the ninth development plan were completed in January 2006, and the plan is expected to be published within September. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 79 ULUSLARARASI KURULUfiLARLA ‹L‹fiK‹LER VE AVRUPA B‹RL‹⁄‹ UYUM SÜREC‹ ÇALIfiMALARI 80 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ RELATIONS WITH INTERNATIONAL INSTITUTIONS AND HARMONIZATION WITH THE EUROPEAN UNION ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. AVRUPA B‹RL‹⁄‹ ‹LE ‹L‹fiK‹LER 1. RELATIONS WITH THE EUROPEAN UNION 1.1. AVRUPA B‹RL‹⁄‹ KURUMLARI ‹LE ‹LG‹L‹ FAAL‹YETLER 1.1. ACTIVITIES RELATED TO THE EUROPEAN UNION INSTITUTIONS Birli¤imiz, 2005 y›l› boyunca Avrupa Birli¤i kurumlar› ile gerek Ankara gerekse Brüksel nezdinde temaslarda bulunmufltur. 1.1.1. Ankara Nezdindeki Faaliyetler Birli¤imiz, AB uyum sürecini yak›ndan takip edebilmek amac›yla, 2004 y›l› Aral›k ay›ndan itibaren, Ankara’da Avrupa Birli¤i Genel Sekreterli¤i (ABGS); Devlet Planlama Teflkilat› (DPT) Avrupa Birli¤i ile ‹liflkiler Genel Müdürlü¤ü; Avrupa Komisyonu Türkiye Delegasyonu baflta olmak üzere, çok say›da görüflme gerçeklefltirmifltir. Görüflmelerde bu kurumlar nezdinde Birli¤imiz tan›t›lm›fl, Avrupa Birli¤i sürecinde Türk sigorta sektörünün durumu ve karfl› karfl›ya bulundu¤u problemler kapsaml› biçimde ele al›nm›fl ve ikili iliflkilerin gelifltirilmesi yönünde önemli ad›mlar at›lm›flt›r. Ayr›ca Türkiye Odalar ve Borsalar Birli¤i (TOBB) gibi sivil toplum kurulufllar›yla da uyum sürecinde iflbirli¤i gelifltirilmifl, sektörün konumunu güçlendirmek amac›yla görüflmeler yap›lm›fl, toplant›lara kat›l›m sa¤lanm›flt›r. 1.1.2. Avrupa Komisyonu (Brüksel) Nezdindeki Faaliyetler 2005 y›l›nda Brüksel nezdinde gerçeklefltirilen temaslar çerçevesinde, Birli¤imiz, 13 Haziran 2005 tarihinde, Avrupa Komisyonu ‹ç Pazar Genel Müdürlü¤ü Sigorta Birimi yöneticileri ve uzmanlar›yla kapsaml› bir toplant› gerçeklefltirmifltir. Avrupa Komisyonu ‹ç Pazar Genel Müdürlü¤ü Sigorta Birimi Avrupa Birli¤i genelinde tek bir sigorta pazar› oluflturulmas› amac›yla çal›flmalar yapan, mevzuat haz›rlayan ve haz›rlanan mevzuat›n uygulanmas›ndan sorumlu olan birimdir. Bu birim ayn› zamanda Türkiye’nin Avrupa Birli¤i müktesebat›na uyum sürecinde sigorta sektörüne iliflkin geliflmeleri takip etmekte, Türkiye için her y›l Avrupa Komisyonu taraf›ndan haz›rlanan ‹lerleme Raporlar›’n›n sigortaya iliflkin bölümü ile Türkiye’nin uyum sürecinde gerçeklefltirmesi gereken çal›flmalar› öncelik s›ras›na göre belirleyen bir yol haritas› niteli¤indeki Kat›l›m Ortakl›¤› Belgesi’nin ilgili bölümünü haz›rlamaktad›r. Avrupa Birli¤i sürecinde ve özellikle Türk sigorta sektörünün AB sigorta müktesebat›na uyumunda kilit konumda bulunan ‹ç Pazar Genel Müdürlü¤ü Sigorta Birimi ile gerçeklefltirilen toplant›da Birli¤imizin yap›s›, üyeleri, faaliyetleri, Türk sigorta sektörünün temel göstergeleri ve Avrupa Birli¤i üyesi ülkelerle karfl›laflt›rmalar›n yer ald›¤› tablolar, Türkiye’de reasürans sektörü, Türk sigorta mevzuat›na iliflkin son geliflmeler ve motorlu tafl›t mali sorumluluk sigortalar›na iliflkin kapsaml› bir Powerpoint sunum yap›lm›fl; Avrupa Komisyonu yetkililerine detayl› bilgiler sunulmufltur. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Throughout 2005, our Association has established contacts with European Union institutions both in Ankara and Brussels. 1.1.1. Activities in Ankara Our Association had several meetings with the Secretariat General for the European Union Affairs (ABGS), State Planning Organization Directorate-General for Relations with the European Union, and the Delegation of the European Commission to Turkey since December 2004 in order to follow up the process of integration with the EU closely. During these meetings, our Association and the Turkish insurance sector were introduced to these institutions; the problems encountered during the EU harmonization process were considered in a comprehensive manner, and important steps were taken towards the improvement of bilateral relations. Furthermore, cooperation with non-governmental organizations such as the Union of Chambers and Commodity Exchanges of Turkey (TOBB) was developed within the integration process, negotiations were held in order to strengthen the position of the sector and participation in meetings was encouraged. 1.1.2. Activities at the European Commission Level (Brussels) In 2005, within the framework of contacts established in Brussels, our Association held a comprehensive meeting with the directors and experts of the European Commission DG Internal Market Insurance and Pensions Unit on June 13, 2005. The Insurance and Pensions Unit of DG Internal Market is responsible for carrying out studies for a well-functioning single insurance market throughout the European Union, preparing and implementing the legislation. The Unit observes the developments related to the insurance sector within the process of Turkey’s compliance with the acquis communautaire at the same time and is responsible for the insurance section of the Progress Reports prepared by the European Union for Turkey every year and the relevant section of the Accession Partnership Document which is in the nature of a roadmap that determines the work Turkey has to carry out during the integration process. At the meeting held with DG Internal Market Insurance and Pensions Unit which is in a key position in the European Union process and in particular compliance of Turkish insurance sector with the EU insurance legislation, a comprehensive PowerPoint presentation was made. The presentation contained the structure, members, operations of our Association, basic indicators of the Turkish insurance sector and comparisons with the members of the European Union. Detailed information was given to the authorities of the European Commission, concerning recent developments in the Turkish reinsurance sector, Turkish insurance legislation and motor-vehicle liability insurance. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 81 1. AVRUPA B‹RL‹⁄‹ ‹LE ‹L‹fiK‹LER 1. RELATIONS WITH THE EUROPEAN UNION Toplant›da ayr›ca, Türk sigorta sektörünün Avrupa Birli¤i Tek Sigorta Piyasas›nda rekabet edebilmesinin önündeki en önemli sorunlardan olan sektörün toplam prim üretiminin azl›¤› ve dolay›s›yla ülkedeki sigorta bilincinin yetersizli¤i dile getirilmifltir. Bu kapsamda, daha önce AB fonlar›n›n kullan›lmas›n›n mümkün olmad›¤› “Sigorta Bilincinin Artt›r›lmas›” konulu projelerin de gündeme al›nmas› talep edilmifltir. The low amount of total premium production and lack of insurance awareness in the country were discussed as the main problems facing the sector in competing with the European Union Single Insurance Market. In this context, it was requested by our Association that the European Union gives priority to projects for increasing awareness in the sector. Such projects had previously been outside the scope of EU funds. 2005 y›l›nda, Avrupa Komisyonu taraf›ndan yay›nlanan ‹lerleme Raporu’nda, Türkiye’de sigorta bilincinin azl›¤›na ilk kez de¤inilmifl olmas›, Birli¤imizin görüfllerinin Avrupa Komisyonu’nca dikkate al›nd›¤› göstermesi aç›s›ndan memnuniyetle karfl›lanm›flt›r. In the Progress Report prepared for Turkey by the European Commission in year 2005, the lack of insurance awareness in Turkey has been mentioned for the first time. The fact that our views have been taken into consideration, was very much welcomed by our Association. 1.2. ULUSAL B‹RL‹KLERLE ‹L‹fiK‹LER‹N GEL‹fiT‹R‹LMES‹NE YÖNEL‹K FAAL‹YETLER Birli¤imiz, Türk sigorta sektörünün Avrupa Birli¤i’ne uyumu sürecinde, Belçika Sigorta fiirketleri Birli¤i (Assuralia), ‹talya Sigorta fiirketleri Birli¤i (ANIA), Norveç Finansal Hizmetler Birli¤i (FNH), ‹ngiliz Sigortac›lar Birli¤i (ABI) ve ‹rlanda Sigorta Federasyonu (IIF) ile çeflitli tarihlerde kapsaml› toplant›lar gerçeklefltirmifltir. Bu toplant›larda Avrupa Birli¤i, Mevzuat ve Projeler Birimimiz taraf›ndan, ulusal birliklere Birli¤imizin yap›s› ve çal›flmalar› ile Türk sigorta sektörünün temel göstergeleri ve kurumlar›na iliflkin bilgiler sunulmufl, söz konusu birliklerin yap›s›, faaliyetleri ve Avrupa Tek Sigorta Piyasas› içerisindeki konumlar›na iliflkin bilgiler al›nm›flt›r. Toplant›larda Birli¤imizin Avrupa’n›n önde gelen sigorta birlikleriyle iflbirli¤i gelifltirilmesi, ortak faaliyetler düzenlenmesi gibi konulara öncelik verdi¤i de ifade edilmifltir. Bu görüflmelerin yan› s›ra, Avrupa Birli¤i’nin Avusturya Dönem Baflkanl›¤› s›ras›nda Birli¤imiz, Avusturya Sigorta fiirketleri Birli¤i (VVO) taraf›ndan Viyana’ya bir çal›flma toplant›s›na davet edilmifltir. Bu toplant›da her iki birlik taraf›ndan gerçeklefltirilen çal›flmalar, Avusturya ve Türk sigorta sektörlerinin temel göstergeleri ve sorunlar› gibi konularda görüflmeler yap›lm›fl ve birlikler aras›nda iflbirli¤i olanaklar›n›n gelifltirilmesine yönelik mutabakat sa¤lanm›flt›r. 82 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 1.2. ACTIVITIES TOWARDS THE IMPROVEMENT OF RELATIONS WITH NATIONAL ASSOCIATIONS Within the harmonization process of the Turkish insurance sector with the European Union, our Association held comprehensive meetings with several national insurance associations, namely Assuralia (Belgium), ANIA (Italy), FNH (Norway), ABI (GB) and IIF (Ireland), on different dates. In these meetings, the European Union, Legislation and Projects Unit of our Association made comprehensive presentations concerning the structure and activities of the Association, the main indicators of the Turkish insurance sector and its institutional structure. On the other hand, national associations made presentations about their organizational structure, activities and positions within the EU single insurance market. In these meetings, it was emphasized that our Association gives priority to improving relations with the leading insurance associations of Europe and organizing joint activities. In addition to these meetings, our Association was invited by the Association of Austrian Insurance Companies (VVO) to a meeting in Vienna, during Austria’s Presidency of the European Union. In this meeting, the activities conducted by both associations, the basic indicators of the Turkish and Austrian markets and sectoral challenges were brought to the table and an agreement was reached to enhance cooperation between the two associations. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. ULUSLARARASI KURULUfiLARLA ‹L‹fiK‹LER 2. RELATIONS WITH INTERNATIONAL INSTITUTIONS 2.1. AVRUPA S‹GORTA B‹RL‹KLER‹ FEDERASYONU - CEA 2.1. THE EUROPEAN FEDERATION OF NATIONAL INSURANCE ASSOCIATIONS - CEA Birli¤imiz, Avrupa Birli¤i’ne uyum sürecinde, Avrupa Birli¤i tek sigorta piyasas›ndaki geliflmeleri ve mevzuat› yak›ndan takip etmek amac›yla, 2005 y›l›ndan itibaren CEA ile iliflkilerini gelifltirmeye bafllam›flt›r. Bu kapsamda, çeflitli tarihlerde CEA Brüksel ofisine çal›flma ziyaretleri gerçeklefltirilmifl, Türk sigorta sektörünün AB’ye uyumu konusunda karfl›lafl›lan zorluklar konusunda CEA’n›n uzun y›llara dayanan deneyimlerinden faydalan›lm›flt›r. 2005 y›l›nda CEA Komitelerine üyelikleri yeniden de¤erlendiren Birli¤imiz, bu de¤erlendirmeler sonucunda Hayat Komitesi, Mal Sigortalar› Komitesi, Genel Sorumluluk Komitesi, Ekonomi ve Finans Komitesi’ne etkin bir flekilde kat›lmaya bafllam›flt›r. Bu çerçevede CEA Komiteleri taraf›ndan düzenli olarak taraf›m›za iletilen soru formlar› ve anketler yan›tlanarak CEA’ya iletilmifltir. Birli¤imiz, Avrupa Birli¤i’ne uyum sürecince Avrupa Birli¤i Tek Sigorta Piyasas›ndaki geliflmelerin takip edilmesi ve sektörümüzü etkileyecek düzenlemeler hakk›nda söz sahibi olunmas› aç›s›ndan büyük önem tafl›yan CEA Tek Pazar Komitesi’ne ise gözlemci statüsüyle baflvurmufltur. Ancak yaln›zca Avrupa Birli¤i üyesi ülkelerin kat›l›m›na aç›k olan “Tek Pazar Komitesi”ne üyeli¤i için, Avrupa Birli¤i, Mevzuat ve Projeler Birimi taraf›ndan gerek CEA, gerekse di¤er AB üyesi ülke sigorta birlikleri nezdinde yap›lan lobi faaliyetleri sonucunda, Birli¤imizin de Tek Pazar Komitesi toplant›lar›na gözlemci statüsüyle kat›lmas› onaylanm›flt›r. Söz konusu toplant›lara Birli¤imizce düzenli olarak kat›l›nmaktad›r. Birli¤imiz yukar›da ad› geçen komitelerin yan› s›ra, CEA Motor Komitesi’ne de üyelik talebinde bulunmufl ve bu talebimiz kabul edilmifltir. Birli¤imiz, Haziran 2005 tarihinde Paris’te gerçeklefltirilen CEA 2005 y›l› Genel Kurul Toplant›s›’na da kat›l›m sa¤lam›fl olup, toplant›da 2006 y›l›ndaki Genel Kurul Toplant›s›’n›n ‹stanbul’da Birli¤imizin ev sahipli¤inde yap›laca¤› tüm üyelere duyurulmufltur. ‹stanbul’da 15–17 Haziran 2006 tarihlerinde düzenlenecek olan bu toplant› için CEA ile görüflmeler gerçeklefltirilmekte, gerekli haz›rl›klar yap›lmaktad›r. 2.2. EKONOM‹K ‹fiB‹RL‹⁄‹ VE KALKINMA TEfiK‹LATI - OECD Tan›flma Toplant›s›: Haziran 2005 tarihinde Birli¤imiz Avrupa Birli¤i, Mevzuat ve Projeler Birimi, OECD Finansal ‹fller Bölümü yöneticileri ile bir tan›flma toplant›s› gerçeklefltirerek Birli¤imizin, Türk sigorta sektörünün temel göstergelerinin, büyüklü¤ünün, OECD ülkeleriyle karfl›laflt›rmal› tablolar›n, haz›rl›k aflamas›ndaki Sigorta Murakabe Kanunu ile Türk Ticaret Kanununun kapsaml› olarak ele al›nd›¤› bir sunum yapm›flt›r. OECD yöneticileri taraf›ndan oldukça bilgilendirici ve yararl› bulunan sunumun ard›ndan yöneticiler, Birli¤imiz ile OECD aras›nda kurulmufl olan iliflkinin düzenli olarak s ü r d ü r ü l m e s i t e m e n n i l e r i n i t a r a f › m › z a i l e t m i fl l e r d i r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ In Turkey’s harmonization process with the European Union, our Association gives priority to enhance its relations with the European Federation of National Insurance Associations (CEA) to be able to follow developments in the EU single insurance market and the insurance legislation. In this context, study visits were paid to the CEA Brussels office on different dates and our Association has benefited greatly from the experiences of the CEA in meeting the challenges encountered by the Turkish insurance sector in the EU harmonization process. In 2005, our Association has reconsidered its memberships to CEA committees and started to participate actively in Life Committee, Property Committee, General Liability Committee and ECOFIN Committee. Within this context, questionnaires and surveys communicated to us by these committees were answered and forwarded to the CEA. During the process of integration with the European Union, our Association applied for membership to the CEA Single Market Committee which bears great importance to be able to follow up developments in the European Union Single Insurance Market and to be involved in regulatory activities which are likely to affect our sector. Although “Single Market Committee” membership was only open to the members of the European Union, our Association was approved to participate in the committee meetings as an observer. Our Association attends the Single Market Committee meetings on a regular basis. In addition to the above mentioned committees, our Association applied for membership to the CEA Motor Committee and the application was accepted. Our Association also attended CEA’s General Assembly which was held in June 2005 in Paris. During the meetings, it was announced that the 2006 General Assembly would be held in Istanbul to be hosted by our Association. Meetings have been held with the CEA, and necessary preparations were made for the 2006 General Assembly which would be held between June 15 and June 17, 2006 in Istanbul. 2.2. ORGANIZATION FOR ECONOMIC COOPERATION AND DEVELOPMENT - OECD Introductory meeting: An introductory meeting was held in June 2005 by our European Union, Legislation and Projects Unit, with the OECD Financial Affairs Department managers. In this meeting, a comprehensive presentation concerning the basic indicators and size of the Turkish insurance sector; comparisons with leading OECD countries; the contents of the Insurance Supervision Law and Turkish Commercial Code, which were then at the preparation stage, was made. Following the presentation, which was found quite informative and useful by the OECD, the OECD officials expressed their wish to maintain close relations between the two institutions. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 83 2. ULUSLARARASI KURULUfiLARLA ‹L‹fiK‹LER 2. RELATIONS WITH INTERNATIONAL INSTITUTIONS “Büyük Ölçekli Afetlerin Finansal Yönetimi Uluslararas› A¤›” Projesi: Gelifltirilen iliflkiler kapsam›nda Birli¤imiz, OECD’ye üye ülkelerce, afet zararlar›n›n azalt›lmas› ve tazmini konular›nda, ülkeler aras›nda bilgi ve tecrübe paylafl›m› yap›lmas›, bu konuda uygulanan programlar›n gözden geçirilmesi amaçlar›yla kurulmas› planlanan “Büyük Ölçekli Afetlerin Finansal Yönetimi Uluslararas› A¤›”n›n yönetimine de kat›lm›flt›r. “International Network on Financial Management of LargeScale Catastrophes” Project: Within the scope of our relations with the OECD, our Association participated in the administration of the “International Network on Financial Management of LargeScale Catastrophes” which was planned to be established for the purpose of reducing and compensating catastrophe losses by OECD member states, sharing information and experience between countries, and reviewing the programs established in that respect. Sigortac›l›k ve Özel Emeklilik Komitesi Toplant›lar›: Birli¤imiz, 30 Haziran–1 Temmuz 2005 ve 1–2 Aral›k 2005 tarihlerinde Paris’te düzenlenen OECD Sigortac›l›k ve Özel Emeklilik Komitesi Toplant›lar›na da kat›lm›flt›r. Toplant›larda “Rusya’n›n OECD Sigortac›l›k ve Özel Emeklilik Komitesi Gözlemci Statüsünün De¤erlendirilmesi Talebi”, “Büyük Ölçekli Afetlerin Finansal Yönetimi için Uluslararas› A¤ Kurulmas› Projesi”, “Do¤al Afetler için Swiss Re’nin Risk Yönetimi”, “Afetler ve Sigorta Sektörünün Borsadaki Performans›”, “Reasürans ve Bilgi Paylafl›m›”, “Dünyada Sa¤l›k Sigortas› Konusunda Yaflanan Sorunlar”, “Sigortalanm›fl Emeklilik Planlar›”, “Emeklilik Fon Yönetimi”, “Sigorta Sektörü ve Uzun Ömürlülük Sorunu”, “Sigorta Sektöründe Kara Para Aklanmas›”, “Sigorta Yönetiflim Uygulamalar›” ve “Finansal E¤itim” gibi pek çok konu ele al›nm›fl olup, Birli¤imiz bu konulardaki gündemi takip ederek katk›larda bulunmufltur. Birli¤imiz Avrupa Birli¤i, Mevzuat ve Projeler Birimi, ayn› zamanda, OECD Sigortac›l›k ve Özel Emeklilik Komitesi Toplant›lar›’nda ele al›nan konulara iliflkin kapsaml› raporlar haz›rlayarak sektörümüze iletmifltir. 2.3. DÜNYA BANKASI - WB Tan›flma Toplant›lar›: Birli¤imiz Avrupa Birli¤i, Mevzuat ve Projeler Birimi taraf›ndan 7 Nisan 2005 tarihinde Dünya Bankas› Ankara Ofisi yetkilileri ile bir görüflme gerçeklefltirmifl; görüflmede Birli¤imiz ve faaliyetleri konusunda kapsaml› bilgiler sunulmufltur. Bu toplant› s›ras›nda I. Ulusal Sigorta Sempozyumu’na davet etmek üzere Dünya Bankas›’n›n merkez ofisinde sigorta sektörüne yönelik çal›flmalar gerçeklefltiren üst düzey temsilcilerin irtibat bilgileri talep edilmifl, bu temsilciler Birli¤imiz taraf›ndan düzenlenen I. Ulusal Sigorta Sempozyumu’na davet edilmifllerdir. Birli¤imizin davetini kabul eden Dünya Bankas› Sigorta ve Risk Birimi Yöneticisi Rodney Lester ve di¤er Dünya Bankas› yetkilileri 2005 y›l› içerisinde çeflitli tarihlerde Birli¤imize çal›flma ziyaretleri gerçeklefltirmifllerdir. Ortak Sempozyum Düzenleme: Bu ziyaretler s›ras›nda I. Ulusal Sigorta Sempozyumu’nun baflar›s›ndan oldukça etkilendiklerini belirten yetkililer, Birli¤imiz ve Dünya Bankas› iflbirli¤inde bir uluslararas› konferans düzenlenmesi teklifinde bulunmufllard›r. Temaslar sonucunda 8–9 Aral›k 2005 tarihlerinde, “Do¤al Afet Riski için Sigorta ve Reasürans” konulu I. Uluslararas› Sigorta Sempozyumu, Dünya Bankas› ile Birli¤imizin iflbirli¤i içerisinde üst düzey bir kat›l›mla gerçeklefltirilmifltir. 84 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Insurance and Private Pensions Committee Meetings: Our Association participated in the OECD Insurance and Private Pensions Committee Meetings held between June 30 - July 1, 2005 and December 1 - 2, 2005 in Paris. In these meetings, many issues were discussed, including “Russian Request for Re-Evaluation of Observer Status in OECD Insurance and Private Retirement Committee”, “Project of Establishing an International Network on Financial Management of Large-Scale Catastrophes”, “Swiss Re’s Risk Management for Natural Catastrophes”, “Stock-exchange performance of Catastrophes and Insurance Sector”, “Reinsurance and Information Sharing”, “Problems Encountered in Health Insurance in the World”, “Insurance Pension Schemes”, “Pension Fund Management”, “The Problems of the Insurance Sector and Long Life Expectancy”, “Money Laundering in the Insurance Sector”, “Insurance Governance Applications” and “Financial Education”. The European Union, Legislation and Projects Unit of our Association prepared detailed reports about the issues discussed in OECD Insurance and Private Pensions Committee Meetings, and circulated these to our sector. 2.3. WORLD BANK – WB Introductory Meetings: The European Union, Legislation and Projects Unit of our Association held a meeting with the World Bank Ankara Office authorities on April 7, 2005 and provided them comprehensive information about our Association and its activities. During that meeting, the contact information of senior representatives of the World Bank, working on insurance at the World Bank’s headquarters were requested. These representatives were invited to the First National Insurance Symposium held by our Association. Mr. Rodney Lester, the Lead Specialist of the Financial Sector Operations & Policy Department, and other World Bank authorities who accepted our invitation paid working visits to our Association in 2005 on different dates. Organization of a Joint Global Symposium: During these visits, the authorities stated that they were impressed by the success of the First National Insurance Symposium, and expressed their wish to organize a joint global conference. As a result of contacts, the First International Insurance Symposium of our Association entitled “Insurance and Reinsurance for Natural Catastrophe Risk” was held in cooperation with the World Bank between December 8 and 9 2005, with a high-level participation. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. ULUSLARARASI KURULUfiLARLA ‹L‹fiK‹LER 2. RELATIONS WITH INTERNATIONAL INSTITUTIONS 2.4. ULUSLARARASI S‹GORTA DENETÇ‹LER‹ B‹RL‹⁄‹ - IAIS 2.4. INTERNATIONAL ASSOCIATION OF INSURANCE SUPERVISORS - IAIS Birli¤imiz, 18–21 Ekim 2005 tarihlerinde gözlemcisi oldu¤u Uluslararas› Sigorta Denetçileri Birli¤i’nin (International Association of Insurance Supervisors - IAIS) Viyana’da gerçeklefltirilen, 87 ülkeden 420 kat›l›mc›n›n yer ald›¤› 12. Y›ll›k Konferans› ile y›ll›k genel kuruluna kat›lm›fl, finansal konular baflta olmak üzere gündemi takip etme ve güncel konularla ilgili gerekli gördü¤ü katk›lar› yapma f›rsat› bulmufltur. Our Association participated in the annual general assembly and 12th Annual Conference of the International Association of Insurance Supervisors (IAIS) between December 18 and 21, 2005 as an observer. The conference was organized in Vienna with 420 participants from 87 countries. Our Association followed the agenda on financial matters and made contributions. Konferansta, denetimle ilgili düzenlemelerin dünya genelinde uyumlaflt›r›lmas›, do¤al afetler sonucu sigorta flirketlerinde oluflan mali kay›plar›n nas›l karfl›lanaca¤›, geliflen piyasalarda sigorta denetimi, ulusal ve uluslararas› denetim ve muhasebe standartlar›, d›fl kaynak kullan›m› ve Solvency II Projesi üzerinde durulmufltur. During the conference, the matters discussed included worldwide harmonization of supervision-related matters, how to cover the financial losses that arise in insurance companies as a result of natural catastrophes, insurance supervision in emerging markets, national and international supervision and accounting standards, outsourcing, and Solvency II Project. Birli¤imiz, sadece IAIS üyelerine ve gözlemcilerine aç›k olan ve üyelerle gözlemcilerin karfl›l›kl› tart›flma f›rsat› bulduklar› “diyalog grubu” toplant›s›na da kat›lm›flt›r. Toplant› öncesi IAIS’in çal›flmalar›nda fleffafl›¤›n artt›r›lmas› ve idari ilkelerin belirlenmesi için bir çal›flma grubu kurulmas›na destek veren Birli¤imiz, ayn› görüfllerini söz konusu toplant›da da savunmufltur. Söz konusu toplant›n›n ard›ndan, flirketlerimize, IAIS’i tan›tan ve 2004–2005 faaliyet döneminde IAIS komitelerince haz›rlanarak 21 Ekim 2005 tarihli IAIS Genel Kurulunda görüflülüp onaylanan çal›flmalar›n Türkçe özeti ile ‹ngilizce orijinal metinlerini içeren kapsaml› bir rapor gönderilmifltir. 2.5. D‹⁄ER 2.5.1. Milletleraras› Ticaret Odas› - ICC Birli¤imiz, 21–22 Nisan 2005 tarihlerinde ICC taraf›ndan düzenlenen “Kurumsal Yönetiflim, Finansal Hizmetler ve Sigortac›l›k” konulu toplant›ya kat›lm›flt›r, ICC gündemini takip etmifltir. ICC toplant›s› s›ras›nda Alman Sigorta fiirketleri Birli¤i GDV yetkilileriyle temas kuran Avrupa Birli¤i, Mevzuat ve Projeler Birimimiz, GDV yetkililerini I. Ulusal Sigorta Sempozyumu’na konuflmac› olarak davet etmifl ve bu davete olumlu yan›t alm›flt›r. 2.5.2. Avrasya Sigortac›lar Birli¤i’nin Kurulmas›na Yönelik Çal›flmalara Destek Verilmesi Birli¤imiz, Hazine Müsteflarl›¤› taraf›ndan haz›rlanan Avrasya Sigortac›lar Birli¤i Kurulufl sözleflmesine iliflkin çal›flmalara destek vermifltir. Kurulmas› düflünülen birlik, Avrasya ülkeleri aras›nda iflbirli¤i ve mesleki dayan›flman›n güçlendirilmesini ve bilgi paylafl›m›n›n sa¤lanmas›n› amaçlamaktad›r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Our Association also attended the “dialogue group” meeting which was open to IAIS members and observers, where members and observers found the chance to discuss various matters. Before the meeting, our Association gave full support to the establishment of a working group to improve the transparency in IAIS’s work and determination of administrative principles. After the meeting, a detailed report was sent to our companies which introduced IAIS and contained the Turkish summaries and English texts of the studies which had been discussed and adopted during the IAIS General Assembly on October 21, 2005, prepared by IAIS committees during the operation period 2004–2005. 2.5. MISCELLANEOUS 2.5.1. International Chamber of Commerce - ICC Our Association participated in the meeting on “Corporate Governance, Financial Services and Insurance” which was organized by ICC between April 21 - 22, 2005. The European Union Legislation and Projects Unit of our Association established contacts with the authorities of the German Insurance Industry Association (GDV) and invited them to the First National Insurance Symposium as speakers and received a positive response. 2.5.2. Supporting Studies for the Establishment of the Eurasian Insurers’ Association Our Association supported the studies relating to the establishment of a Eurasian Insurers’ Association carried out by the Undersecretariat of Treasury. The Eurasian Insurers’ Association aims to strengthen cooperation and professional solidarity between the Eurasian countries and to assure exchange of information. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 85 3. AVRUPA B‹RL‹⁄‹ PROJELER‹ 3. EUROPEAN UNION PROJECTS 3.1. TAIEX PROJES‹ Birli¤imiz Avrupa Birli¤i, Mevzuat ve Projeler Birimi, 2005 y›l›nda Avrupa Komisyonu Geniflleme Genel Müdürlü¤ü Teknik Yard›m ve Bilgi De¤iflim Ofisi’ne (TAIEX) bir proje baflvurusunda bulunmufltur. Bir ay kadar k›sa bir süre içerisinde, yaklafl›k 60.000 Euro tutar›ndaki proje teklifimiz kabul edilmifl ve bu çerçevede 23–24 Haziran 2005 tarihlerinde ‹stanbul’da Avrupa Birli¤i’nin önde gelen sigorta uzmanlar›n›n sunaca¤› “Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar›” konulu iki günlük bir seminer düzenlenmifltir. Seminerde, flirketlerimize, Avrupa Komisyonu’nca haz›rlanan 2004 y›l› Türkiye ‹lerleme Raporu’nda, Türk sigorta sektörünün AB sigorta sektörüne uyum sürecinde s›k›nt› yarataca¤› belirtilen (“mali tablolar, hesap planlar› ve istatistikî tablolar”, “mali izleme ve istatistikî düzenlemeler” ve “yükümlülük karfl›lama yeterlili¤i (solvency) gibi”) konular hakk›nda, Avrupa Komisyonu uzmanlar› taraf›ndan bilgi verilmifltir. (Seminerle ilgili detayl› bilgi için Projeler, Konferanslar ve Yay›nlar Bölümüne bak›n›z. ) 3.2. LEONARDO DA V‹NC‹ PROJE BAfiVURUSU 2005–2006 döneminde, Avrupa Birli¤i taraf›ndan yürütülen Leonardo da Vinci (Mesleki E¤itim) Program› kapsam›nda Avrupa Birli¤i, Mevzuat ve Projeler Birimimiz taraf›ndan "Online Sigortac›l›k ‹ngilizce E¤itim Program›" bafll›kl› bir proje haz›rlanm›flt›r. Türkiye'den yap›lan toplam 144 proje baflvurusunun de¤erlendirilmesi sonucu, Birli¤imizin haz›rlad›¤› proje ön aflamada baflar›l› bulunmufl ve tam teklif aflamas›na geçmeye hak kazanm›flt›r. Avrupa Birli¤i genelinde ‹ngilizce online sigorta e¤itimi verilmesini sa¤layacak yeni bir metodoloji gelifltirilmesine iliflkin olan "Online Sigortac›l›k ‹ngilizce E¤itim Program›" projesinin tam teklifi Avrupa Komisyonu’na iletilmifltir. 3.1. TAIEX PROJECT The European Union, Legislation and Projects Unit of our Association made a project application in 2005 to the Technical Assistance and Information Exchange Unit (TAIEX) of European Commission DG Internal Market. Our project proposal was accepted within a period of time as short as a month, and a two-day seminar with the theme “European Union Insurance Legislation and Implementation” was presented by the leading insurance experts of the European Union between June 23 and 24, 2005 in Istanbul. During the seminar, our companies were provided with information by the European Commission experts about issues which, according to the 2004 Regular Report prepared by the European Commission for Turkey, would create difficulties in Turkish insurance sector’s integration process with the EU insurance sector (such as “financial statements, accounting schemes and statistical statements”, “financial monitoring and statistical arrangements and solvency”) (For detailed information about the seminar please see the chapter “Projects Conferences and Publications”. 3.2. PROJECT PROPOSAL FOR THE LEONARDO DA VINCI PROGRAMME During the 2005–2006 period, within the framework of the Leonardo da Vinci (Professional Training) Program carried out by the European Union, the European Union, Legislation and Projects Unit of our Association prepared a project entitled "Online Insurance English Education Program". As a result of the evaluation among 144 project applications from Turkey, the project prepared by our Association was found successful during the pre-proposal stage, and was qualified for a full proposal. Projenin kabul edilmesi halinde haz›rlanacak olan yeni online e¤itim, sigortaya girifl, tarihçe ve sigorta branfllar›; Avrupa Tek Sigorta Piyasas› ve Tek Sigorta Piyasas›n›n gündemini belirleyen önemli konular; Avrupa Birli¤i sigorta mevzuat› (direktif ve yönetmeliklerin özetleri); sigorta terimleri sözlü¤ü; sigortaya iliflkin okuma metinleri (makale, yaz› ve kitaplardan bölümler) ve Avrupa Tek Sigorta Piyasas› gündemini belirleyen temel konular bafll›kl› 6 e¤itim modülünden oluflacakt›r. Projenin 18 ayl›k bir süre içerisinde tamamlanmas› planlanmaktad›r. The full proposal on the "Online Insurance English Education Program" which relates to the development of a new methodology to assure online insurance training in English throughout the European Union was communicated to the European Commission. 86 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY The new online training to be prepared will consist of six training modules with the titles “Introduction to insurance, history and insurance branches; European Single Insurance Market and important matters which determine the agenda of the European Single Insurance Market; the European Union insurance legislation (summaries of directives and regulations); glossary on insurance; reading texts for insurance (parts from articles, papers and books) and basic issues which determine the agenda of the European Single Insurance Market. The project, if found eligible, is expected to be completed in 18 months. 4. AB ‹LE ‹LG‹L‹ D‹⁄ER FAAL‹YETLER 4. OTHER ACTIVITIES RELATED TO THE EU 4.1. KONFERANS VE SEM‹NERLER 4.1. CONFERENCES AND SEMINARS Birli¤imiz, Avrupa Birli¤i’ne uyum sürecinde flirketlerimizin karfl›laflabilece¤i sorunlar›n çözümü, bu sorunlarla tekrar karfl›lafl›lmas›n›n önlenmesi ve ilgili kurumlar ve yetkililerle bilgi paylafl›m›n›n artt›r›lmas› amac›yla, “Türkiye’nin Avrupa Birli¤i’ne Tam Üyeli¤ine Do¤ru Türk Sigorta Sektörünün Öncelikli Sorunlar›” bafll›kl› toplant›lar dizisini düzenlemifltir. (Detayl› bilgi için “Projeler, Konferanslar ve Yay›nlar”k›sm›na bak›n›z.) Our Association organized a series of meetings entitled “The Primary Problems of the Turkish Insurance Sector throughout Turkey’s EU Membership Process” for the purpose of overcoming the problems which our companies might encounter during the process of integration with the European Union. These meetings had the aim of preventing the recurrence of the above-mentioned problems and improving exchange of information with relevant institutions and authorities. (For detailed information, please see the chapter “Projects, Conferences and Publications”.) 4.2. AVRUPA B‹RL‹⁄‹ S‹GORTA MÜKTESEBAT REHBER‹ HAZIRLANMASI Birli¤imiz, sigorta sektörünün müzakere sürecine etkin ve verimli flekilde haz›rlanabilmesi ve bu sürecin en k›sa sürede tamamlanarak, Türk sigorta sektörünün, AB sigorta sektörüyle uyumlu ve rekabet edebilir hale gelmesi için yürüttü¤ü çal›flmalar kapsam›nda, “Avrupa Birli¤i Sigorta Müktesebat Rehberi”ni yay›nlam›flt›r. Avrupa Birli¤i Tek Sigorta Piyasas›n› düzenleyen tüm mevzuat›n özetini sunan çal›flma, gerek sigorta flirketlerimize gerekse sektörün di¤er aktörleri için bir el kitab› niteli¤ini tafl›maktad›r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 4.2. PREPARATION OF A GUIDE ON THE EUROPEAN UNION INSURANCE LEGISLATION Within the scope of efforts to guarantee that the Turkish insurance sector is prepared to the negotiation process effectively and efficiently and that the Turkish insurance sector complies with the EU insurance sector, our Association published “The European Union Insurance Legislation Guide”. This study which presents summaries of the directives and regulations governing the European Union Single Insurance Market constitutes a handbook for our insurance companies as well as other players of the sector. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 87 MAL‹ VE F‹NANSAL KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 88 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ DEVELOPMENTS AND ACTIVITIES ON FISCAL AND FINANCIAL MATTERS ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS 1.1. BSMV, KURUMLAR VERG‹S‹ VE GEL‹R VERG‹S‹ KONULARINDA YAPILAN FAAL‹YETLER 1.1. ACTIVITIES IN RESPECT OF BANKING AND INSURANCE TRANSACTION TAX (BSMV), CORPORATION TAX AND INCOME TAX 1.1.1. “Türk Sigorta Sektörünün Öncelikli Vergi Sorunlar› Toplant›s› – I” Birli¤imizce, sektörün vergisel konularda karfl›laflt›¤› sorunlar›n tespit edilmesi ve çözüm önerileri üretilmesi yönünde çal›flmalar yap›lm›fl ve “Türk Sigorta Sektörünün Öncelikli Vergi Sorunlar›” adl› bir rapor haz›rlanm›flt›r. Söz konusu raporun yetkililerle de¤erlendirilmesi amac›yla, Maliye Bakanl›¤› ve Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü yetkilileriyle, 20 fiubat 2005 tarihinde bir toplant› düzenlenmifltir. Toplant›da Ele Al›nan Konular: Toplant›da, IBNR, deprem hasar karfl›l›klar›, farkl› tarihlerde düzenlenen hayat sigortalar›n›n vergilendirilmesi, vefat tazminatlar› ile ilgili vergisel düzenlemeler, hayat sigorta flirketlerindeki matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurum kazanc› üzerinden hesaplanan vergiden mahsubu gibi Kurumlar Vergisi Kanunu ve Gelir Vergisi Kanunu’nu ilgilendiren konularla iptal edilen poliçelerde, acente komisyonlar›nda ve ifltirak gelirlerinde BSMV uygulamalar› gibi Gider Vergileri Kanunu’nu ilgilendiren konular ele al›nm›flt›r. Bu çerçevede, ele al›nan konulardan baz›lar›nda Maliye Bakanl›¤› ile mutabakata var›lm›fl, baz› konularda ayr›nt›l› çal›flma yap›lmas› kararlaflt›r›lm›fl, baz› konularda ise mutabakat sa¤lanamam›flt›r. Birli¤imizce, mutabakata var›lan konularda Gelir Vergisi Kanunu, Kurumlar Vergisi Kanunu ve Gider Vergileri Kanunu’nda de¤ifliklik çal›flmas› yap›larak Maliye Bakanl›¤›’na sunulmufltur. Söz konusu toplant›da afla¤›da yer alan konular görüflülmüfltür: a) Gelir Vergisi ve Kurumlar Vergisi ‹le ‹lgili Konular - I B N R k a r fl › l › k l a r › n › n v e rg i m a t r a h › n d a n i n d i r i m i - deprem hasar karfl›l›klar›n›n vergi matrah›ndan indirimi - farkl› tarihlerde düzenlenen hayat sigortalar›na iliflkin hususlar - birikimli ve birikimsiz hayat sigortalar› poliçelerinden al›nan gelir vergisi ile veraset ve intikal vergisi - hayat sigorta flirketlerindeki matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurum kazanc› üzerinden hesaplanan vergiden mahsup edilmesi - sa¤l›k sigortas› iflveren katk› paylar›n›n gelir vergisi ve kurumlar vergisi matrahlar›ndan do¤rudan indirimi - acentelerin komisyonlar›ndan do¤an gelirlerin dönemsellik esas›na göre giderlefltirilmesinin sa¤lanmas› - sigorta primi ve katk› pay› ödemelerinin belgelendirilmesi TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 1.1.1. “Meeting on Primary Taxation Problems in the Turkish Insurance Sector – I” In order to determine the problems encountered by the sector in taxation matters and to generate solutions, our Association carried out works and prepared a report entitled “Primary Taxation Problem of the Turkish Insurance Sector”. In order for this report to be evaluated by the authorities, a meeting was held on February 20, 2005 with the authorities of the Ministry of Finance and Undersecretariat of Treasury, General Directorate of Insurance. Subjects Discussed at the Meeting: Subjects discussed at the meeting include IBNR, earthquake claim reserves, taxation of life insurances issued at different dates, tax arrangements related to death indemnities; deduction of withholdings for funds in which mathematical reserves are invested at life insurance companies from the tax calculated over the corporation’s revenue, all of which relate to the Corporation Tax Code and Income Tax Code, and matters such as, BSMV applications in cancelled policies agency commissions and participation revenues, which relate to Expense Tax Code. Within this framework, an agreement was reached with the Ministry of Finance on some of the subjects considered at the meeting. It was decided to carry out detailed studies on some subjects, and no agreement was reached on the others. In respect of subjects on which an agreement was reached, our Association performed works for making amendments in the Income Tax Code, Corporation Tax Code and Expense Taxes Code, and submitted them to the Ministry of Finance. The following matters were considered during the above mentioned meeting: a) Matters relating to Income Tax and Corporation Tax - deduction of IBNR reserves from the tax assessment - deduction of earthquake claim reserves from the tax assessment - matters related to life insurances issued on different dates - income tax and inheritance tax taken on life insurance policies - deduction of withholdings for funds in which mathematical reserves are invested in life insurance companies from the tax calculated over the corporation’s revenue - deduction of health insurance employer contributions directly from income tax and corporation tax assessments - ensuring that incomes arising from agency commissions are written-off according to matching principle - documenting insurance premium and contribution payments ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 89 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS b) Banka ve Sigorta Muamele Vergisi (BSMV) ‹le ‹lgili Konular b) Matters relating to Banking and Insurance Transaction Tax (BSMV) - ‹ptal Edilen Poliçelerden Al›nan BSMV - Acente Komisyonlar›ndan Al›nan BSMV - ‹fltirak Gelirlerinden Al›nan BSMV c) Yang›n Sigorta Vergisi (YSV) ‹le ‹lgili Konular Toplant› Sonras› Meydana Gelen Geliflmeler: Toplant› sonras›nda Bakanl›k nezdinde sürdürülen giriflimler neticesinde, A¤ustos 2005 tarihinde sigorta primi ve katk› pay› ödemelerinin belgelendirilmesine iliflkin 256 Nolu Gelir Vergisi Genel Tebli¤i ve Aral›k 2005 tarihinde BSMV’si ödenen primler üzerinden acentelere verilen komisyonlardan ayr›ca BSMV hesaplanmamas›na iliflkin 2005/1 s›ra nolu BSMV ‹ç Genelgesi yay›nlanm›flt›r. Toplant›da Vergi Kimlik No’su veri taban›n›n sigorta flirketlerine de verilmesi hususunun dile getirilmesi ve toplant› sonras›nda Bakanl›kla yap›lan yo¤un yaz›flma ve görüflmeler neticesinde, flirketlerimizle ayr› ayr› protokol yap›lmak suretiyle VKN Bilgi Kütü¤ünün sigorta flirketlerine de verilmesi sa¤lanm›flt›r. Ayr›ca, toplant›da gündeme gelen Maliye Bakanl›¤›’n›n de¤iflik birimlerince flirketlerimizden farkl› ya da benzer bilgilerin talep edilmesi k o n u s u n d a k i fl i k â y e t l e r i n s o n a e r d i ¤ i g ö r ü l m ü fl t ü r. 1.1.2. “Gider Vergileri Kanununa ‹liflkin De¤ifliklik Çal›flmalar› fiubat 2005 tarihinde ilki gerçeklefltirilen Türk Sigorta Sektörünün Öncelikli Vergi Sorunlar› Toplant›s›’n›n ard›ndan sektörün BSMV ile ilgili sorunlar›na çözüm getirecek de¤ifliklikler üzerinde yap›lan çal›flmalar Mart 2005 tarihinde Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› yetkilileriyle yap›lan toplant›larda son fleklini alm›fl ve Birli¤imizce haz›rlanan “Gider Vergileri Kanun De¤iflikli¤i Tasar›s› Tasla¤›” çal›flmas› Maliye Bakanl›¤›’na gönderilmifltir. Söz konusu Taslak çal›flmas›nda flunlar önerilmifltir: Tanzim edildikleri aydan sonra iptal edilen poliçelerde, iptalin hangi dönemde ve hangi gerekçeyle yap›ld›¤›na bak›lmaks›z›n, iptal tutar›n›n iptalin yap›ld›¤› dönem BSMV matrah›ndan indirimini teminen, maddeye aç›kl›k getirilmesi amac›yla BSMV-Kanunu’nun 31. maddesinde de¤ifliklik yap›lmas› önerilmifltir. Bireysel emeklilik flirketleri ile sigorta ve emeklilik arac›lar›n›n BSMV karfl›s›ndaki durumlar›na aç›kl›k kazand›r›lmas›n› teminen, sigorta ve emeklilik arac›lar›n›n sigorta muameleleri nedeniyle lehlerine ald›klar› paralar›n vergi kapsam›na al›nmas›, ancak, bu mebla¤lar daha önce sigorta flirketleri nezdinde vergi kapsam›na girdi¤inden vergiden istisna edilmesi önerilmifltir. Buna paralel olarak sigorta ve bireysel emeklilik arac›lar›n›n BSMV beyannamesi verme yükümlülüklerinin kald›r›lmas› ve sigorta ifllemlerine iliflkin tüm BSMV beyannamelerinin sigorta flirketleri taraf›ndan verilmesine dair de öneri getirilmifltir. 90 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ - BSMV taken on annulled policies - BSMV taken on agency commissions - BSMV taken on participation revenues c) Matters relating to Fire Insurance Tax (YSV) Developments Subsequent to the Meeting: After the meeting, as a result of efforts before the Ministry, Income Tax General Communiqué No 256 relating to the documentation of insurance premium and contribution payments was published in August 2005, and BSMV Internal Circular No 2005/1 providing that no BSMV is to be calculated on commissions given to agencies over premium whose BSMV has been paid was published in December 2005. The issue of providing Tax ID database to insurance companies was uttered at the meeting. As a result of heavy correspondence and negotiation with the Ministry following the meeting, it was assured that the Tax ID Number (VKN) Database is also provided to insurance companies via separate protocols with our companies. In addition, the complaints of our companies in respect of the demanding of different or similar information by different units of the Ministry of Finance, which was a matter uttered during the meeting, had come to an end. 1.1.2. Works relating to the Amendments in Expense Taxes Code After the meeting on “Primary Tax Problems of the Turkish Insurance Sector”, the first of which was held in February 2005, the works in respect of amendments which will bring a solution to the sector’s problems related to BSMV took the final form during the meetings held with the authorities of the Ministry of Finance Revenue Administration held in March 2005, and on the “Draft Amendment on Expense Taxes Code” was sent to the Ministry of Finance. The said Draft briefly recommends the following: In respect of policies which are cancelled after the month in which they have been issued, it has been suggested that an amendment be made in Article 31 of Expense Taxes Code for the purpose of clarifying the article in order to ensure that the amount cancelled is deducted from BSMV assessment of the term in which such cancellation took place. In order to clarify the position of private pension companies and insurance and private pension agents in respect of BSMV, it has been suggested that the funds obtained by insurance and private pension agents due to the insurance transactions are included in the scope of tax, but these amounts are exempted from tax as they have previously been included in the scope of tax in respect of the insurance company. In line with it, it has been suggested that the obligation of insurance and private pension agents to submit a BSMV return be revoked, and all BSMV returns relating to insurance transactions be submitted by insurance companies. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 91 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS BSMV mükelleflerinin BSMV veya KDV mükellefiyeti bulunan firmalardan elde etmifl olduklar› tüm ifltirak gelirlerinin BSMV kapsam› d›fl›nda tutulmas› önerilmifltir. It has been suggested that all the participation revenues obtained by payers of BSMV from companies who are payers of BSMV or VAT are excluded from the scope of BSMV. 1.1.3. Gelir Vergisi ve Kurumlar Vergisi Kanunlar›na ‹liflkin De¤ifliklik Çal›flmalar› 1.1.3. Works Relating to Amendments in Income Tax and Corporation Tax Codes fiubat 2005 tarihinde gerçeklefltirilen Türk Sigorta Sektörünün Öncelikli Vergi Sorunlar› Toplant›s›’n›n ard›ndan, IBNR karfl›l›klar›, deprem hasar karfl›l›klar› ve vefat tazminatlar› gibi konularda vergisel sorunlara iliflkin yürütülen çal›flmalar neticesinde, May›s 2005 tarihinde Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› yetkilileriyle yap›lan toplant›larda Gelir Vergisi ve Kurumlar Vergisi ile ilgili düzenlemelere son flekli verilerek, Birli¤imizce haz›rlanan “Gelir Vergisi ve Kurumlar Vergisi Kanunlar›nda De¤ifliklik Yap›lmas›na Dair Kanun De¤iflikli¤i Tasar›s› Tasla¤›” çal›flmas› Maliye Bakanl›¤›’na gönderilmifltir. Söz konusu Taslak çal›flmas›nda flunlar önerilmifltir: As a result of the works on tax problems carried out after the meeting on the Primary Taxation Problems of the Turkish Insurance Sector, held in February 2005, the arrangements related to Income Tax and Corporation Tax took the final form during the meeting held with the authorities of the Revenue Administration held in May 2005, and the work on the “Draft Amendment in Income Tax and Corporation Tax Codes” was sent to the Ministry of Finance. The Draft briefly recommends the following: Kurumlar Vergisi Kanunu’nda de¤ifliklik yap›larak, rapor edilmemifl hasar karfl›l›klar› (IBNR) ve deprem hasar karfl›l›klar›n›n kurumlar vergisi matrah›ndan indiriminin sa¤lanmas› ve kazan›lmam›fl prim karfl›l›klar› hesaplamas›nda reasürör komisyonlar›n›n indirimi konusuna aç›kl›k kazand›r›lmas› yönünde düzenlemeye gidilmesi önerilmifltir. Kurumlar Vergisi Kanunu’nda de¤ifliklik yap›larak, hayat sigorta flirketlerinde matematik karfl›l›klar›n yat›r›ld›¤› fonlar üzerinden yap›lan stopajlar›n sigortal›lara brüt tutar üzerinden kar pay› verilmesini sa¤lamak üzere kurum kazanc› üzerinden hesaplanan vergiden mahsubu önerilmifltir. fiah›s Sigorta primleri iflveren katk› paylar›n›n vergi matrah›ndan indirimine aç›kl›k kazand›r›lmas› önerilmifltir. 10 y›ldan fazla süreyle sistemde kalma koflulu ile hayat sigortal›lar› ve bireysel emeklilik kat›l›mc›lar›na yap›lan geri ödemelerde, mevcut uygulamada oldu¤u gibi hem anapara hem de bunu aflan k›sm›n stopaja tabi tutulmas› yerine sadece anaparay› aflan k›sm›n stopaj sureti ile vergilendirilmesi önerilmifltir. 1.1.4. Maliye Bakanl›¤› Vergi Konseyi Nezdindeki Çal›flmalar It has been suggested that through an amendment of the Corporation Tax Code, IBNR claim reserves and earthquake claim reserves would be deducted from the corporation tax assessment, and reinsurer commissions would be deducted in the calculation of unearned premium reserves. It has been suggested that through an amendment of the Corporation Tax Code withholdings over the funds in which mathematical reserves are invested in life insurance companies are deducted from the tax calculated over the corporation’s revenue in order to ensure that dividends are given over the gross amount. It has been suggested that it be clarified that employer contributions for personal insurance premiums shall be deducted from the tax assessment. It has been suggested that in repayments to the life insureds and private pension participants, staying in the system for a period longer than 10 years the portion that exceeds the principal is taxed by withholding instead of subjecting both the principal and the exceeding portion to withholding as is the case with the current practice. 1.1.4. Works carried out with the Ministry of FinanceTax Council Yeni Kurumlar Vergisi Kanunu’nun haz›rlanmas›na iliflkin Vergi Konseyi çal›flmalar›na Birli¤imiz de bir temsilci ile aktif flekilde kat›lm›fl olup, sigorta teknik karfl›l›klar› ve hayat sigorta flirketlerindeki matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurumlar vergisinden mahsup edilmesi konular›nda Konseye öneriler sunmufltur. Vergi Konseyinde Yeni Kurumlar Vergisi Kanunu’na iliflkin çal›flmalar tamamlanm›fl olup, TBMM Plan ve Bütçe Komisyonu’nda Birli¤imizin de katk›lar›yla son fleklini alm›flt›r. Our Association participated in the works of the Tax Council relating to the preparation of the new Corporation Tax Code and has made suggestions to the Council on insurance technical reserves and deduction of the withholdings belonging to the funds in which mathematical reserves are invested in life insurance from the corporation tax. The Tax Council completed the works relating to the New Corporation Tax Code, and the Code has taken its final form at Plan and Budget Commission of the Turkish Grand National Assembly (TGNA) with the contributions of our Association. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 91 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS Vergi Konseyi’nde, Yeni Gelir Vergisi Kanunu’nun haz›rlanmas›na iliflkin çal›flmalar›n da 2006 y›l› sonuna kadar tamamlanmas› beklenmektedir. Birli¤imiz söz konusu Kanunun sigorta sektörünü ilgilendiren maddeleri hakk›nda, baflta Gelir ‹daresi Baflkanl›¤› ile yap›lan görüflmelerde mutab›k kal›nan konular olmak üzere, çok say›da öneri sunmaya haz›rlanmaktad›r. It is expected that the works relating to the preparation of the New Income Tax Code at the Tax Council shall be completed by the end of 2006. Our Association is getting prepared to make several suggestions about those articles of the said Code that relate to the insurance sector, including in particular those matters in respect of which an agreement was reached during the negotiations held with the Revenue Administration. Temmuz 2005 tarihinde BSMV ile ilgili önerilerini de kapsaml› bir paket halinde Vergi Konseyi’ne sunan Birli¤imiz, Konseyde 2006 y›l› sonuna do¤ru ele al›nmas› beklenen Gider Vergileri Kanunu çal›flmalar›na da aktif olarak kat›lacakt›r. 1.1.5. “Türk Sigorta Sektörünün Öncelikli Vergi Sorunlar› Toplant›s› – II” Birli¤imizce, sektörün vergisel konularda karfl›laflt›¤› sorunlara çözüm önerileri üretilmesi yönünde yapt›¤› çal›flmalar kapsam›nda, “2006 Y›l›nda Sigorta Sektörünün Vergilendirilmesi ile ‹lgili Sorunlar, Geçmifl Dönemde Yaflanan Geliflmeler, Çözümsüz Kalan Hususlar ve Öneriler” isimli bir rapor haz›rlanm›flt›r. Söz konusu raporun yetkililerle de¤erlendirilmesi amac›yla, Gelir ‹daresi Baflkan›’n›n himayesinde, Gelir ‹daresi Baflkanl›¤› yetkilileriyle, 25 fiubat 2006 tarihinde bir toplant› düzenlenmifltir. Toplant›da Ele Al›nan Konular: Toplant›da, IBNR Karfl›l›klar›, deprem hasar karfl›l›klar›, hayat sigorta flirketlerinde matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurumlar vergisinden mahsubu, hayat ve sa¤l›k sigortas› iflveren katk› paylar›n›n gelir vergisi ve kurumlar vergisi matrahlar›ndan indirimi, vefat tazminat›na iliflkin vergilendirme ve hayat sigortalar›nda hak sahibi devir ifllemlerinde vergilendirme gibi Kurumlar Vergisi Kanunu ve Gelir Vergisi Kanunu’nu ilgilendiren konularla iptal edilen poliçelerde, acente komisyonlar›nda, ifltirak gelirlerinde ve uçak gövde ve tekne sigortalar›nda BSMV uygulamalar› gibi Gider Vergileri Kanunu’nu ilgilendiren konular ele al›nm›flt›r. Söz konusu toplant›da afla¤›da yer alan konular görüflülmüfltür: a) Kurumlar Vergisi ve Gelir Vergisi ‹le ‹lgili Konular: - IBNR karfl›l›klar›n›n vergi matrah›ndan indirimi deprem hasar karfl›l›klar›n›n vergi matrah›ndan indirimi hayat sigorta flirketlerindeki matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurum kazanc› üzerinden hesaplanan vergiden mahsup edilmesi hayat ve sa¤l›k sigortas› iflveren katk› paylar›n›n gelir vergisi ve kurumlar vergisi matrahlar›ndan do¤rudan indirimi birikimli ve birikimsiz hayat sigortalar› poliçelerinden al›nan gelir vergisi ile veraset ve intikal vergisi vak›f üyelerinin BES’e kat›lmalar›nda vergisel kolayl›k sa¤lanmas› farkl› tarihlerde düzenlenen hayat sigortalar›na iliflkin hususlar hayat sigortalar›nda hak sahibi devir ifllemleriyle ilgili ortaya ç›kan vergisel konular sigorta prodüktörlerinde stopajla nihai vergileme Having submitted its suggestions relating to BSMV in July 2005 as a comprehensive package to the Tax Council, our Association shall join the works relating to the Expense Taxes Code actively, which is expected to be considered at the Council at the end of 2006. 1.1.5. “Meeting on Primary Tax Problems in Turkish Insurance Sector – II” Within the scope of its works aimed at generating proposals of solution to problems encountered by the sector in respect of taxation matters, our Association prepared a report entitled “Problems relating to the Taxation of Insurance Sector in 2006, Developments that occurred during the Previous Period and Suggestions”. In order to let the report be evaluated by the authorities, a meeting was held on February 25, 2006 with the authorities of the Revenue Administration under the supervision of its president. Subjects Considered At the Meeting: Issues considered at the meeting include IBNR, earthquake claim reserves, deduction of withholdings for funds in which mathematical reserves are invested in life insurance companies from the corporation tax, deduction of life and health insurance employer contributions from income tax and corporation tax assessments, taxation relating to death indemnity, and taxation in beneficiary transfer transactions in life insurances all of which relate to Corporation Tax Code and Income Tax Code, and matters such as annulled policies, BSMV implementations in agency commissions, participation revenues, and aircraft hull and marine insurances which relate to Expense Taxes Code. The following matters were considered during the above mentioned meeting: a) Matters relating to Income Tax and Corporation Tax: - 92 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ deduction of IBNR reserves from the tax assessment deduction of earthquake claim reserves from the tax assessment deduction of withholdings for funds in which mathematical reserves are invested in life insurance companies from the tax calculated over the corporation’s revenue, deduction of life and health insurance employer contributions directly from income tax and corporation tax assessments income tax and inheritance tax taken on life insurance policies tax-related facilities for members of Foundations with respect to their participation in Private Pensions System (BES) matters related to life insurances issued at different dates tax issues that arise during the beneficiary transfer transactions in life insurances final taxation of insurance producers through withholding ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS b) BSMV ‹le ‹lgili Konular: b) Issues relating to Banking and Insurance Transaction Tax (BSMV): - ‹ptal Edilen Poliçelerde BSMV Uygulamas› Yang›n Sigorta Vergisinin BSMV Matrah›na Eklenmemesi Acente Komisyonlar›nda Dönemsellik Uygulamas› ‹fltirak Gelirleri ve BSMV Uçak Gövde ve Tekne Sigortalar› Gibi Yurt D›fl›nda Yap›lmas› Mümkün Sigortalarda BSMV ‹stisnas› - Tazminat Bedelleri ve KDV - Acentelerin BSMV Karfl›s›ndaki Durumlar›, Acente Komisyonlar› ve BSMV (Vergiden ‹stisna Edilmifl Sigorta ‹fllemlerine ‹liflkin Komisyonlar ve Teflvik Komisyonlar›nda BSMV) - Kur Fark› Gelirleri ve BSMV - Toplant› Sonras› Meydana Gelen Geliflmeler: Toplant› sonras›nda, Yeni Kurumlar Vergisi Kanunu’nda yer alan IBNR karfl›l›klar›, deprem hasar karfl›l›klar› ve hayat sigorta flirketlerinde matematik karfl›l›klar›n yat›r›ld›klar› fonlara ait stopajlar›n kurum kazanc› üzerinden hesaplanan vergiden mahsubu konular›n›n Birli¤imizin önerileri do¤rultusunda TBMM Plan ve Bütçe Komisyonu’nda yeniden düzenlenmesi sa¤lanm›flt›r. Ayr›ca, toplant›da var›lan mutabakat do¤rultusunda, Birli¤imizce Gelir ‹daresi Baflkanl›¤›’na hayat sigortalar›nda hak sahibi devir ifllemleriyle ilgili ortaya ç›kan vergi ve acente komisyonlar›nda dönemsellik ilkesinin uygulanmas›na iliflkin yaz›lar yaz›larak görüfl verilmesi de istenmifltir. Developments Subsequent to the Meeting: After the meeting, issues such as IBNR reserves, earthquake claim reserves and deduction of withholdings for funds in which mathematical reserves are invested in life insurance companies from the tax calculated over the corporation’s revenue, all of which were included in the New Corporation Tax Code were re-arranged by TGNA Plan and Budget Commission in line with the suggestions of our Association. Furthermore, letters were sent by our Association to the Revenue Administration on taxes which arise in respect of beneficiary transfer transactions in life insurances and on matching principle in agency commissions, and they were asked to state their views in line with the agreement reached at the meeting. 1.2. D‹⁄ER FAAL‹YETLER 1.2. OTHER ACTIVITIES 1.2.1. Vergi Kimlik Numaralar› (VKN) Konusundaki Faaliyetler 1.2.1. Activities relating to Tax ID Numbers (VKN) Maliye Bakanl›¤› ile yap›lan yo¤un görüflmeler sonucunda, 2 S›ra Numaral› Vergi Kimlik Numaras› Genel Tebli¤i hükümleri uyar›nca flirketlerimizce Maliye Bakanl›¤›’na gönderilecek VKN formlar›n›n sektörün kullan›m›na uygun flekilde düzenlenmesi çal›flmalar›na kat›l›nm›fl, küçük mebla¤lar tutan poliçelere iliflkin bilgilerin gereksiz bürokrasi yarataca¤› için söz konusu formlara kaydedilmemesi kararlaflt›r›lm›flt›r. As a result of long negotiations with the Ministry of Finance, our Association participated in the works to arrange VKN forms to be sent to our companies by the Ministry of Finance according to the VKN General Communiqué no: 2 to allow their use by the sector, and it was decided that information relating to policies with low amounts should not be recorded in the forms as they will give rise to unnecessary bureaucracy. Di¤er taraftan, bu süreçte, flirketlerimizin müflterilerinin Vergi Kimlik Numaralar›na iliflkin do¤ru bilgilere ulaflabilmesini teminen, Maliye Bakanl›¤›’n›n Vergi Kimlik Nosu Bilgi Kütü¤ünün bankalara verildi¤i gibi sigorta flirketlerine de verilmesi konusunda Bakanl›k nezdinde giriflimlerde bulunulmufltur. VKN Bilgi Kütü¤ünün, yap›lacak bir protokol arac›l›¤›yla sigorta flirketlerine verilmesi hususunda Maliye Bakanl›¤›’ndan gerekli izinler temin edilmifltir. Bu itibarla, Birli¤imizle arzu eden flirketler aras›nda bir protokol yap›lmak suretiyle, flirketlerimize VKN Bilgi Kütü¤ü’nün verilmesi sa¤lanm›flt›r. On the other hand, for the purpose of ensuring that our companies reach the correct information about their customers’ Tax Identity Numbers, efforts were used before the Ministry in order to assure that Tax Identity Number Database which the Ministry of Finance provides to the banks is also provided to insurance and reinsurance companies. Necessary permits have been obtained from the Ministry to the effect that VKN Database shall be provided to insurance companies via a protocol to be executed. VKN Database was provided to desiring companies via the execution of a protocol between our Association and the companies. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY BSMV application in annulled policies and fire insurance tax matching principle in agency commissions participation revenues and BSMV BSMV exception in insurances which can be executed abroad such as aircraft hull and marine insurances - indemnity amounts and VAT - status of agencies against BSMV, agency commissions and BSMV (commissions relating to insurance transactions that are exempt from tax, and BSMV in incentives given to agencies) - income arising from the difference in rates of exchange and BSMV 93 1. MAL‹ KONULARDAK‹ GEL‹fiMELER VE FAAL‹YETLER 1. DEVELOPMENTS AND ACTIVITIES ON FISCAL MATTERS 1.2.2. Maliye Bakanl›¤› ve ‹lgili Kurumlarca Sektörden Talep Edilen Bilgiler Konusundaki Çal›flmalar 1.2.2. Works relating to Information requested by the Ministry of Finance and Relevant Authorities from the Sector Maliye Bakanl›¤›’n›n de¤iflik birimlerince, flirketlerimizden talep edilen farkl› formatlardaki bilgilerin temin edilmesinin zorlu¤u nedeniyle, konu Bakanl›¤a aktar›lm›fl ve sektörden istenen bilgilere standart getirilmesi talep edilmifltir. Tüm bilgilerin oluflturulan bir format ile flirketlerden al›narak, Maliye Bakanl›¤› Veri Merkezinde toplanmas› ve ilgili tüm birimlere bu merkezden da¤›t›lmas› yönündeki çal›flmalar, Bakanl›k nezdinde devam etmektedir. Because of the difficulty in providing information in different formats required by the Ministry of Finance from our companies, the matter was referred to the Ministry, and a standard was required in respect of the information requested from the sector. Works are still underway at the Ministry in order to ensure that all the information are taken from the companies in a format to be created, shall be collected at the Data Center of the Ministry, and distributed to all relevant units from that center. Bu çerçevede, ilk olarak, 350 no’lu Vergi Usul Kanunu Genel Tebli¤i uyar›nca, bilanço esas›na göre defter tutan mükelleflerin gerçek veya tüzel kiflilerden olan ve belli limitleri aflan al›fl ve sat›fllar›na iliflkin “B” formlar› verme uygulamas› bafllat›lm›flt›r. Birli¤imiz, söz konusu formun içeri¤inin haz›rlanmas› sürecinde, Maliye Bakanl›¤› yetkilileriyle görüflmeler yapm›flt›r. Görüflmelerde, flirketlerimizin mal ve hizmet sat›fllar›na iliflkin “Bs” formlar›n›n düzenlenmesine gerek olmad›¤›, ancak mal ve hizmet al›mlar›na iliflkin “Ba” formlar›n›n düzenlenmesi gerekti¤i konusunda görüfl birli¤ine var›lm›flt›r. 94 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Within this framework, firstly, in accordance with the Tax Procedure Code General Communiqué companies began to provide “B” forms relating to purchases and sales of taxpayers who maintain books according to balance-sheet principle from real or legal entities and which exceed certain limits has been started No: 350. Our Association carried out negotiations with the authorities of the Ministry of Finance during the preparation process of the contents of the above-mentioned form. During the negotiations, it was agreed that it was not justified to issue “Bs” forms relating to the product and service sales by our companies, but it was necessary to issue “Ba” forms in respect of the purchase of products and services. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. F‹NANSAL KONULARDAK‹ FAAL‹YETLER VE PROJELER 2. ACTIVITIES AND PROJECTS ON FINANCIAL MATTERS 2.1. “S‹GORTACILIK MUHASEBE S‹STEM‹N‹N ULUSLARARASI F‹NANSAL RAPORLAMA STANDARTLARINA UYUMU PROJES‹” 2.1. “THE PROJECT OF ADAPTING THE INSURANCE ACCOUNTING SYSTEM TO INTERNATIONAL FINANCIAL REPORTING STANDARDS” Birli¤imiz, Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’nün, UFRS’ye uyumlu Sigortac›l›k Muhasebe Sisteminin tesis edilmesi yönündeki çal›flmalar› kapsam›nda, uluslararas› standartlarla uyumlu Sigortac›l›k Finansal Raporlama Standartlar›n›n (SFRS) belirlenmesi çal›flmalar›na destek vermek üzere, Genel Müdürlü¤ün de uygun görüflleriyle, “Sigortac›l›k Muhasebe Sisteminin Uluslararas› Finansal Raporlama Standartlar›na Uyumu” isimli bir Proje bafllatm›flt›r. Projeye teknik dan›flmanl›k hizmeti vermesi amac›yla, Pricewaterhouse Coopers ile anlafl›lm›flt›r. Birli¤imizce finanse edilen Proje, 2 aflamadan oluflmaktad›r. Proje’nin ilk aflamas›nda (A¤ustos-Aral›k 2005); - Sigortac›l›k Finansal Raporlama Standartlar› (SFRS) konusunda, Hazine Müsteflarl›¤›na bildirilmek üzere, her bir standart hakk›nda görüfl ve önerilerin oluflturulmas› amac›yla bir çal›flma grubu kurulmufltur. Çal›flma gurubunun üyesi olan Kurumlar flunlard›r: - Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü Hazine Müsteflarl›¤› Sigorta Denetleme Kurulu Türkiye Sigorta ve Reasürans fiirketleri Birli¤i Sigorta fiirketleri Türkiye Muhasebe Standartlar› Kurulu Pricewaterhouse Coopers - Sigortac›l›kla do¤rudan (UFRS 4) veya dolayl› flekilde ilgili olan Uluslararas› Finansal Raporlama Standartlar›na iliflkin mevcut çeviriler derlenmifltir. - Türkçe çevirisi olmayan standartlar›n çevirileri yap›lm›flt›r. - Bu konuda di¤er kurumlar taraf›ndan daha önce yay›nlanm›fl ilgili standartlar tespit edilmifltir. - Sigorta sektörüne uygun ve UFRS’ye uyumlu standartlar haz›rlanmas› için, tüm bu dokümanlar de¤erlendirilerek, toplam 30 adet uluslararas› finansal raporlama standard› hakk›nda oluflturulan görüfller, HM Sigortac›l›k Genel Müdürlü¤ü’ne iletilmifltir. Projenin ikinci aflamas›nda ise, Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’nün ilgili SFRS’leri yay›nlamas›n› takiben, Birli¤imizce, her bir standard›n uygulanmas› ile ilgili olarak, sigorta flirketlerine yönelik e¤itim programlar› düzenlenerek, flirketlere yeni standartlar› uygulamalar› konusunda teknik destek verilecektir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Our Association started a project entitled “Adapting Insurance Accounting System to International Financial Reporting Standards” within the scope of the works of the General Directorate of Insurance to establish an Insurance Accounting System which is compatible with IFRS for the purpose of getting technical consultancy for the project, Pricewaterhouse Coopers has been retained. Financed by the Association, the Project consists of 2 stages. During the first stage of the Project (August-December 2005); - A Working Group has been established in order to develop views and suggestions in respect of Insurance Financial Reporting Standards for submission to the Undersecreteriat of Treasury. Members of this working group are as follows: - Undersecretariat of Treasury, General Directorate of Insurance Undersecretariat of Treasury, Insurance Supervision Board Association of the Insurance and Reinsurance Companies of Turkey Insurance Companies Turkish Accounting Standards Board Pricewaterhouse Coopers - Existing translations for International Financial Reporting Standards which are directly (IFRS 4) or indirectly related to insurance business have been compiled, - Standards which were not available in Turkish have been translated, - Standards which had been published by other institutions on this matter have been determined, - All the documents have been evaluated in order to prepare standards which are suitable to the insurance sector and which are compatible with IFRS, and views about a sum of 30 international financial reporting standards have been referred to General Directorate of Insurance. During the second stage of the project, after Undersecretariat of Treasury publishes the relevant IFRSs, our Association shall provide technical support to the companies about the application of new standards by organizing training programs to insurance companies in respect of the application of each standard. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 95 2. F‹NANSAL KONULARDAK‹ FAAL‹YETLER VE PROJELER 2. ACTIVITIES AND PROJECTS ON FINANCIAL MATTERS 2.2. AB “SOLVENCY II PROJES‹” KONUSUNDAK‹ FAAL‹YETLER 2.2. ACTIVITIES ABOUT THE EU “SOLVENCY II PROJECT” Avrupa Birli¤i’nde çal›flmalar› devam eden Solvency II Projesi Birli¤imizce yak›ndan takip edilmektedir. Bu çerçevede, sigorta ve reasürans flirketlerinde risk bazl› sermaye yeterlili¤inin hesaplanmas›na dayal› Solvency II çal›flmalar›yla ilgili yurt d›fl›nda çeflitli toplant› ve konferanslara kat›lan Birli¤imiz, konu hakk›nda sektörü seminerler ve yay›nlar yoluyla bilgilendirmektedir. Bu çerçevede, Haziran 2005 tarihinde düzenlenen “Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar›” konulu TAIEX semineri ile Eylül 2005 tarihinde düzenlenen “Türkiye’nin Avrupa Birli¤ine Tam Üyeli¤ine Do¤ru, Türk Sigorta Sektörünün Öncelikli Sorunlar› Toplant›lar›”n›n ikincisinde Solvency II konusu ele al›nm›flt›r. Birli¤imizce konuyla ilgili çeflitli yay›nlar ve raporlar da haz›rlanmakta ve geliflmeler Birli¤imizin web sitesinden sektöre duyurulmaktad›r. Solvency II Project whose studies are underway at the European Union is being closely followed up by our Association. Within this framework, our Association, which participates in various meetings and conferences abroad relating to Solvency II that is based on the calculation of risk-based capital of insurance and reinsurance companies, informs the sector about the matter through seminars and publications. Within this framework, Solvency II was considered in the TAIEX seminar entitled “European Union Insurance Legislation and its Applications” held in June 2005, and the second meeting entitled “Top Priority Problems of the Turkish Insurance Sector Towards Turkey’s Full Membership to the European Union” held in September 2005. Various publications and reports are being prepared by our Association and developments are announced to the sector from our Association’s web site. Ayr›ca, Avrupa Sigorta Birlikleri Federasyonu’nun (CEA) Ekonomi ve Finans Komitesi (ECOFIN) toplant›lar›na da kat›lan Birli¤imiz, CEA arac›l›¤›yla Solvency II ile ilgili Avrupa çap›nda görüfl oluflturulmas› çal›flmalar›na destek vermektedir. Bu çerçevede, Birli¤imizce, sektörün çeflitli dokümanlar ve soru formlar› arac›l›¤›yla toplanan görüflleri CEA’ya aktar›larak, Türk sigorta flirketlerinin görüfllerinin de Avrupa Sigorta ve Mesleki Emeklilik Denetçileri Komitesi (CEIOPS) ve Avrupa Komisyonu taraf›ndan dikkate al›nmas› sa¤lanmaktad›r. 2.3. “MAL‹ SEKTÖRÜN DE⁄ERLEND‹R‹LMES‹ PROGRAMI (FSAP)” KONUSUNDAK‹ ÇALIfiMALAR 1999 y›l›ndan bu yana IMF ve Dünya Bankas› taraf›ndan ortaklafla düzenlenen Mali Sektörün De¤erlendirilmesi Program› (FSAP), ülkelerin finans sektörlerinin güçlü ve k›r›lgan yanlar›n› tespit ederek olas› krizleri önlemeyi amaçlamaktad›r. Ülkeler bu incelemeler sonucu finans sektörünün eksik ve k›r›lgan yanlar›n› görebilmektedir. Her FSAP raporu, rapordaki sonuçlar do¤rultusunda ilgili otoritelerce al›nmas› gereken önlemleri de içermektedir. Söz konusu program çerçevesinde, Türk mali sektörü ve bu kapsamda Türk sigorta sektörü hakk›nda Dünya Bankas› ve IMF taraf›ndan bir rapor haz›rlanacak olup, bu kurulufllardan yetkililer Nisan 2006 tarihinde ülkemize gelerek, sigortac›l›kla ilgili kurum, kurulufl ve flirketleri ziyaret etmifllerdir. Bu çerçevede, Birli¤imizce, haz›rlanacak raporun amac›, nelere hizmet edece¤i ve uluslararas› platformda yarataca¤› etkileri sektöre duyurulmufltur. 96 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Moreover, through attendance to the meetings of the European Federation of National Insurance Associations (CEA) Economics and Finance Committee, our Association supports the works aimed at developing a Europe-wide view related to Solvency II via CEA. Within this framework, our Association communicates the views of the sector collected through various documents and question forms to the CEA, and ensures that the views of the Turkish insurance companies are taken into consideration by the Committee of European Insurance and Occupational Pensions Supervisors (CEIOPS) and by the European Commission. 2.3. STUDIES RELATING TO THE “FINANCIAL SECTOR ASSESSMENT PROGRAM (FSAP)” Organized jointly with the IMF and the World Bank since 1999, Financial Sector Assessment Program (FSAP) aims to determine the strengths and weaknesses of countries’ financial sectors and to prevent potential crises. As a result of these assessments, countries are able to see the deficiencies and weaknesses of the financial sector. Each FSAP report covers measures to be taken by the relevant authorities in line with the results of the report. Within the framework of this program, a report shall be prepared by the World Bank and the IMF about the Turkish financial sector and the Turkish insurance sector, and authorities of these institutions have already visited the insurancerelated entities, institutions and companies in our country in April 2006. Within this scope, our Association announced to the sector the purpose of the report to be prepared, its targets, and its effects in the international platform. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. F‹NANSAL KONULARDAK‹ FAAL‹YETLER VE PROJELER 2. ACTIVITIES AND PROJECTS ON FINANCIAL MATTERS Mali Sektörün De¤erlendirilmesi Program›na iliflkin Birli¤imizle Hazine Müsteflarl›¤› aras›nda Mart 2006 tarihinde yap›lan görüflmede, IMF ve Dünya Bankas› taraf›ndan yap›lacak incelemelerde, Uluslararas› Sigorta Denetçileri Birli¤i’nin (IAIS) sigorta denetimine iliflkin yay›nlad›¤› ilkeler ve standartlara Türk kamu otoritelerinin ne ölçüde uydu¤unun da inceleme konusu yap›laca¤› vurgulanm›flt›r. Bu çerçevede Birli¤imizce, Uluslararas› Sigorta Denetçileri Birli¤i’nin bugüne kadar yay›nlad›¤› 28 adet denetim standard›n›n içeri¤ine iliflkin kapsaml› bir bilgi notu haz›rlanarak Müsteflarl›¤a iletilmifltir. Ayr›ca, denetimler s›ras›nda ‹ngilizcesine ihtiyaç duyulaca¤› belirtilen yasal düzenlemelerin çevirileri de Müsteflarl›¤a gönderilmifltir. During the meeting held between the Undersecretariat of Treasury and our Association in March 2006 relating to the Financial Sector Assessment Program, it was emphasized that during the examinations they are going to carry out, the IMF and the World Bank shall, examine to what extent Turkish public authorities comply with the principles and standards issued by International Association of Insurance Supervisors (IAIS) relating to insurance supervision. Within this scope, our Association prepared a comprehensive information paper relating to the content of 28 supervision standards published until now by the International Association of Insurance Supervisors, and communicated it to the Undersecretariat of Treasury. In addition to the translations of legal texts which will be needed for the assessment of the IMF and the World Bank were sent to the Undersecretariat. Ayr›ca, Birli¤imizce destek verilen ön haz›rl›klar sonras›nda, 13.4.2006 tarihinde Birli¤imizle FSAP program› çerçevesinde denetimlerini sürdüren IMF ve Dünya Bankas› yetkilileri aras›nda Türk Sigorta Sektörüne iliflkin bir görüflme yap›lm›flt›r. 2.4. HAZ‹NE MÜSTEfiARLI⁄I VE D‹⁄ER KAMU KURUMLARI NEZD‹NDE YAPILAN ÇALIfiMALAR Moreover, after the preparations supported by our Association, on 13 April 2006 within the frame of FSAP, a meeting was held with the authorities of the IMF and the World Bank as regards to the Turkish insurance sector. 2.4.1. Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü Nezdinde Yap›lan Çal›flmalar 2.4. WORKS CARRIED OUT WITH THE UNDERSECRETARIAT OF TREASURY AND OTHER PUBLIC INSTITUTIONS Birli¤imizin “Yüksek Enflasyon Dönemlerinde Mali Tablolar›n Düzeltilmesine ‹liflkin Usul ve Esaslar Hakk›ndaki Tebli¤” tasla¤›na iliflkin görüflleri Hazine Müsteflarl›¤›na iletilmifltir. 2.4.1. Works Carried out at the Undersecretariat of Treasury General Directorate of Insurance Sigorta flirketlerinin 31.12.2004 tarihli mali tablolar›n›n hangi esaslara göre enflasyon düzeltmesine tabi tutulaca¤› ve 2005 y›l› aç›l›fl kay›tlar›n› yapaca¤› konusunda Hazine Müsteflarl›¤› ile Birlik yetkilileri aras›nda Nisan 2005 tarihinde bir görüflme yap›lm›fl ve konuya aç›kl›k getirilmifltir. Yeni oluflturulan Sigortac›l›k Hesap Plan›n›n uygulanmas›nda flirketlerimizin karfl›laflt›¤› s›k›nt›lar›n Müsteflarl›¤a iletilmek suretiyle çözülmesi sa¤lanm›flt›r. Ayr›ca, Sigortac›l›k Hesap Plan›n›n uygulanmas›na iliflkin olarak, bilanço aktifinde yer alan menkul k›ymetlerin s›n›fland›r›lmas› ve prim alacak karfl›l›¤›n›n hangi kalem alt›nda gösterilece¤i konular›nda çal›flmalar yap›larak Hazine Müsteflarl›¤›na gönderilmifltir. Birli¤imizin Sigorta ve Reasürans fiirketlerinin Kurulufl ve Çal›flma Esaslar› Yönetmeli¤inin deprem hasar karfl›l›¤› ile ilgili 26. maddesinin de¤ifltirilmesi konusunda görüflleri Hazine Müsteflarl›¤›na iletilmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ The views of our Association on the draft “Communiqué on Procedures and Principles relating to Adjustment of Financial Statements during High Inflationary Periods” were communicated to the Undersecretariat of Treasury. Negotiations were held between the authorities of the Undersecretariat of Treasury and our Association in April 2005 on the principles of the issue of inflation adjustments in financial statements, thus a clarification was brought to the matter. Difficulties encountered by our companies in the application of the new Insurance Accounting Plan were communicated to the Undersecretariat and resolved. Furthermore, in respect of the application of Insurance Accounting Plan, works were performed relating to the classification of securities included in the balancesheet under the assets, and sent to the Undersecretariat of Treasury. Views of our Association as regards the amendment of Article 26 of the Regulation on the Establishment and Working Principles of Insurance and Reinsurance Companies related to the earthquake claim reserves were sent to the Undersecretariat of Treasury. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 97 2. F‹NANSAL KONULARDAK‹ FAAL‹YETLER VE PROJELER 2. ACTIVITIES AND PROJECTS ON FINANCIAL MATTERS Birli¤imizin sigorta, emeklilik ve reasürans flirketlerinin mali bünyelerinin de¤erlendirilmesinde kullan›lacak finansal analiz oranlar›na iliflkin görüflleri Hazine Müsteflarl›¤›na iletilmifltir. The views of our Association relating to the financial ratios to be used in the assessment of financial capability of insurance, pension and reinsurance companies were sent to the Undersecretariat of Treasury. fiubat 2006 tarihinde Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü hayat sigortalar› daire baflkan› ve flube müdürü ile Birli¤imiz yetkilileri ve Maliye-Muhasebe Komitesi temsilcilerinin kat›ld›¤› ve hayat sigortalar›nda vergisel uygulamalar›n ele al›nd›¤› toplant›da konuyla ilgili Maliye Bakanl›¤›’na aktar›lacak önerilere iliflkin görüflmeler yap›lm›flt›r. Birli¤imizce, sermaye yeterlili¤inin ölçülmesine iliflkin olarak Hazine Müsteflarl›¤› taraf›ndan haz›rlanan “Sigorta, Reasürans ve Emeklilik fiirketlerinin Sermaye Yeterlili¤inin Ölçülmesine ve De¤erlendirilmesine ‹liflkin Yönetmelik” tasla¤› ile ilgili olarak Ocak 2006 tarihinde Hazine Müsteflarl›¤› ile görüflmeler gerçeklefltirilmifltir. Müsteflarl›kça haz›rlanan her bir taslak hakk›nda görüfl ve önerilerini sunan Birli¤imiz, Yönetmeli¤in, Türk sigorta sektörünün gerçeklerini de dikkate almak kayd›yla, AB uygulamalar›yla paralel flekilde ç›kar›lmas› için çal›flmalarda bulunmufltur. 2.4.2. Sermaye Piyasas› Kurulu (SPK) Nezdinde Yap›lan Çal›flma SPK taraf›ndan uluslararas› ba¤›ms›z denetim standartlar› ile tam uyumlu olarak haz›rlanan “Sermaye Piyasas›nda Ba¤›ms›z Denetim Standartlar› Hakk›nda Tebli¤” tasla¤›na iliflkin Birli¤imizin görüflleri SPK’ya iletilmifltir. 2.4.3. Türkiye Muhasebe Standartlar› Kurulu (TMSK) Nezdinde Yap›lan Çal›flmalar Türkiye Muhasebe Standartlar› Kurulu (TMSK) taraf›ndan yay›nlanan “sigorta sözleflmeleri TFRS 4” nolu standard›n tasla¤›na iliflkin Birli¤imizin görüflleri TMSK’ya iletilmifltir. Ayr›ca Birli¤imiz Nisan 2006 tarihinde Ankara’da yap›lan TMSK tan›t›m toplant›s›na da kat›lmak suretiyle, Türk Ticaret Kanunu’nun yasalaflmas›yla birlikte muhasebe standartlar›n›n oluflturulmas›nda yetkili tek otorite haline gelecek olan TMSK ile yak›n iliflkilerini sürdürmektedir. 98 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ In February 2006, at the meeting attended by the head of the life insurance unit of the General Directorate of Insurance, the authorities of our Association and representatives of the Accounting Committee of our Association, negotiations were held about the suggestions to be communicated to the Ministry of Finance related to tax applications in life insurances. Our Association held negotiations with the Undersecretariat of Treasury in January 2006 in respect of the “Draft Regulation on Measurement and Evaluation of Capital Requirements of Insurance, Reinsurance and Pension Companies” prepared by the Undersecretariat of Treasury for the purpose of measuring capital adequacy. Our Association that submitted its views and suggestions about each draft prepared by the Undersecretariat, carried out works to ensure that the Regulation is issued in line with the EU applications and with the realities of the Turkish insurance sector. 2.4.2. Works carried out with the Capital Markets Board of Turkey(SPK) The views of our Association as regards the draft “Communiqué on Independent Audit Standards in the Capital Market” prepared by SPK in full compliance with international independent audit standards were communicated to SPK. 2.4.3. Works carried out with Turkish Accounting Standards Board (TMSK) The views of our Association about the draft “insurance contracts IFRS 4” prepared by the Turkish Accounting Standards Board (TMSK) were communicated to TMSK. In addition, by attending “TMSK introduction meeting” held in April 2006 in Ankara, our Association maintains close relations with TMSK which will become the exclusive authority in the establishment of accounting standards with the introduction of the new Turkish Commercial Code. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. F‹NANSAL KONULARDAK‹ FAAL‹YETLER VE PROJELER 2. ACTIVITIES AND PROJECTS ON FINANCIAL MATTERS 2.4.4. Sosyal Sigortalar Kurumu (SSK) Nezdinde Yap›lan Çal›flmalar 2.4.4. Works carried out with Social Security Institution (SSK) Nisan 2005 tarihinde, SSK’n›n, iflverenlerin çal›flanlar› için yapt›rd›¤› özel sa¤l›k sigortalar› için ödenen primlerin de sigorta prim matrah›na dahil edilmesi gerekti¤i fleklindeki görüflü üzerine, Birli¤imizce, özel sa¤l›k sigortas› prim ödemelerinin sigorta primi karfl›s›ndaki durumuna iliflkin bir çal›flma yap›lm›flt›r. Bu çal›flma sonras›nda, çal›flanlara özel sa¤l›k sigortas› yapt›r›lmas› suretiyle sa¤lanan sa¤l›k yard›mlar›n›n ayni yard›m oldu¤u ve prim matrah› d›fl›nda tutulmas› gerekti¤ine iliflkin Birli¤imiz görüflleri gere¤i için Çal›flma ve Sosyal Güvenlik Bakanl›¤›, Sosyal Sigortalar Kurumu Baflkanl›¤›, Sigorta ‹flleri Genel Müdürlü¤ü, Sigorta Primleri Dairesi Baflkanl›¤›’na ve bilgi için Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’ne gönderilmifltir. Yap›lan görüflmeler sonucunda, SSK’da, iflverenlerce özel sa¤l›k sigortalar›na ödenen primlerin SSK prim matrah› d›fl›nda tutulmas›n›n do¤ru olaca¤› görüflü a¤›rl›k kazanm›fl ve konuyla ilgili yasal de¤iflikli¤e iliflkin çal›flma yap›ld›¤› ifade edilmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ In April 2005, upon the SSK’s view that premiums paid for private health insurances by employers for their employees should be included in the insurance premium assessment, our Association carried out a study about the private health insurance premium payments. As a result of this study, the view of our Association that health benefits provided to employees via private health insurances are contributions in kind, and should be excluded from the premium assessment was sent to the General Directorate of Insurance Affairs of the Social Insurance Institution of the Ministry of Labor and Social Security for necessary action, and to the General Directorate of Insurance of the Undersecretariat of Treasury for information. As a result of the negotiations held, the view that premiums paid by employers for private health insurances are excluded from SSK premium assessment gained support at SSK, and it was stated that works were initiated for a legal amendment relating to the matter. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 99 3. AB MEVZUATINA UYUM KONUSUNDAK‹ E⁄‹T‹M FAAL‹YETLER‹ 3. TRAINING ACTIVITIES RELATING TO COMPLIANCE WITH THE EU LEGISLATION 3.1. UFRS E⁄‹T‹M‹ 3.1. IFRS TRAINING 1.1.2005 tarihinden itibaren Sigortac›l›k Muhasebe Sisteminde Uluslararas› Finansal Raporlama Standartlar›na (UFRS) uyum esas›n›n kabul edilmesinin ard›ndan, bu konuda sektörün bilgilendirilmesi ve uygulama farkl›l›klar›n›n ortadan kald›r›lmas› amac›yla, Birli¤imiz taraf›ndan UFRS ve özellikle Sigortac›l›k Finansal Raporlama Standartlar› (SFRS) konular›nda flirketlerimiz için bir e¤itim program› düzenlenmifltir. Considering the acceptance of compliance of the Insurance Accounting System with the International Financial Reporting Standards (IFRS) since 1 January 2005, our Association organized a training program for our companies in respect of IFRS in order to inform the sector about the matter and to eliminate differences in application. UFRS kapsam›nda, standartlar›n genel anlamda içerdi¤i teorik bilginin anlat›lmas›, bu standartlar›n sigorta flirketlerinde uygulamalar›n›n verilmesi ve bunlar›n örneklerle desteklenmesi amaçlanan e¤itimler 3 grup halinde yap›lm›fl olup, her bir grup 2 tam gün e¤itim alm›flt›r. Haziran-Temmuz 2005 tarihinde düzenlenen e¤itimlerden toplam 97 kifli yararlanm›flt›r. 3.2. DÜNYA BANKASI MUHASEBE VE DENET‹M E⁄‹T‹M PROGRAMI Birli¤imizce, Dünya Bankas›’n›n, “Road to Europe: Program of Accounting Reform and Institutional Strengthening (REPARIS)” Program› çerçevesinde ücretsiz olarak düzenlenen “Muhasebe ve Denetim E¤itim Program›”na (Advanced Program in Accounting and Auditing), flirketlerimizin temsilcilerinin de kat›labilmeleri için, gerekli giriflimlerde bulunulmufltur. S›n›rl› say›da kuruluflun davet edildi¤i Programa, bafllang›çta Birli¤imiz ve üyeleri için toplam 2 kiflilik kontenjan ayr›lm›flt›r. Ancak, Birli¤imizle Dünya Bankas› aras›ndaki görüflmeler sonucunda, Programdan flirketlerimizin de faydalanmas› sa¤lanm›fl ve Birli¤imize toplam 22 kiflilik ilave kontenjan tan›nm›flt›r. Türkiye’nin de dahil oldu¤u Avrupa Birli¤i üyesi olmayan Orta ve Do¤u Avrupa ülkelerini kapsayan Program çerçevesinde, ilgili ülkelerin kamu kurumlar›na yönelik olarak düzenlenen Programda yer alan kat›l›mc›lara, AB, Dünya Bankas›, Uluslararas› Muhasebeciler Birli¤i, Uluslararas› Muhasebe Standartlar› Kurulu, Avrupa Muhasebeciler Federasyonu ve AB’ye yeni kat›lan ülkelerin üst düzey bürokrat ve hükümet temsilcileri taraf›ndan video konferans sistemiyle efl zamanl› olarak muhasebe ve denetim konular›nda e¤itim verilmektedir. Toplam 28 modülden oluflan program 24 May›s 2005 tarihinde bafllam›fl olup, 20 Haziran 2006 tarihinde sona ermifltir. 100 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Within the scope of IFRS, two day training was provided to each of the three groups whereby it was aimed to provide general theoretical information about the standards, to demonstrate implementations of these standards at insurance companies and to support them with examples. A sum of 97 people benefited from the trainings which were organized in June-July 2005. 3.2. WORLD BANK ACCOUNTING AND SUPERVISION TRAINING PROGRAM Our Association used necessary efforts to ensure that our companies participate in the free “Advanced Program in Accounting and Auditing” organized within the scope of the World Bank’s Program entitled “Road to Europe: Program of Accounting Reform and Institutional Strengthening (REPARIS)”. The program to which limited number of institutions was invited, two spaces were allocated for our Association and its members at the beginning. However, as a result of the negotiations with the World Bank and our Association, it was ensured that our companies benefit from the Program, and an additional quota of 22 people was given to our Association. Within the scope of the program that covered Central and Eastern European countries which are not members of the European Union, including Turkey, the participants were provided with training about accounting and auditing matters concurrently via videoconferencing by the senior level bureaucrats and government representatives from the EU, the World Bank, Association of International Accountants, International Accounting Standards Board, European Accountants Federation and the new members of the EU. The program which consisted of a sum of 28 modules started on 24 May 2005 and ended on 20 June 2006. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 101 PROJELER, KONFERANSLAR VE YAYINLAR 102 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ PROJECTS, CONFERENCES AND PUBLICATIONS ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. PROJELER 1. PROJECTS 1.1. “S‹GORTA E⁄‹T‹M‹N‹N N‹TEL‹⁄‹N‹N ARTTIRILMASI PROJES‹” 1.1. “THE PROJECT FOR IMPROVING THE QUALITY OF INSURANCE TRAINING” Birli¤imiz, 2005 y›l›nda, sigorta e¤itiminin niteli¤inin art›r›lmas› amac›yla, sigortac›l›k meslek yüksekokullar›nda ve sigorta ile ilgili di¤er yüksekö¤retim kurumlar›nda, “Sigorta E¤itim Seminerleri” ismi alt›nda, seminerler düzenlemifltir. Seminerlerde; “Türk Sigorta Sektörü ve Sektörde ‹nsan Kaynaklar›”, “DASK ve Bireysel Emeklilik Sistemleri, Avrupa Birli¤i Tek Sigorta Piyasas›”, “Türk Sigorta Sektörünün Kurumlar›, Yap›s› ve Geliflimi”, “Türk Finans Sektörü’ne Atatürk’ün Etkisi”, “Avrupa Tek Finansal Piyasas›” ve “Avrupa Birli¤i’nin Yap›s› ve Kurumlar›” konular›na iliflkin sunumlar gerçeklefltirilmifltir. Söz konusu Üniversiteler flunlard›r: In 2005, our Association organized seminars entitled “Insurance Training Seminars” at the insurance departments of the universities around for the purpose of improving the quality of insurance training. At the seminars, presentations were made on subjects including “Turkish insurance sector and human resources in the sector”, “Turkish Catastrophe Insurance Pool (DASK) and private pension systems”, “European Union single insurance market”, “institutions, structures and development of the Turkish insurance sector”, “the effect of Atatürk on Turkish finance sector”, “European single financial market” and “structure and institutions of the European Union”. Seminars mentioned above are as follows: 1. 11 May›s 2005’te, Sakarya Üniversitesi Sapanca Meslek Yüksekokulu, 2. 28 Ekim 2005’te, Harran Üniversitesi Suruç Meslek Yüksekokulu, 3. 29 Kas›m 2005’te, Anadolu Üniversitesi Bozüyük Meslek Yüksekokulu, 4. 29 Aral›k 2005’te, Marmara Üniversitesi Bankac›l›k ve Sigortac›l›k Yüksekokulu 5. 10 Mart 2006’da, Adnan Menderes Üniversitesi Yenipazar Meslek Yüksekokulu, 6. 05 Nisan 2006’da, ‹stanbul Üniversitesi Sosyal Bilimler Meslek Yüksekokulu 7. 13 Nisan 2006 Kocaeli Üniversitesi Kand›ra Meslek Yüksekokulu 8. 20 Nisan 200 Celâl Bayar Üniversitesi Demirci Meslek Yüksekokulu 9. 02 May›s 2006’da Uluda¤ Üniversitesi Sosyal Bilimler Meslek Yüksekokulu 10. 26 May›s 2006’da Gaziantep Üniversitesi Gaziantep Meslek Yüksekokulu 1. 11 May 2005: Sakarya University Sapanca Vocational School 2. 28 October 2005: Harran University Suruç Vocational School, 3. 29 November 2005: Anadolu University Bozüyük Vocational School 4. 29 December 2005: Marmara University Institute of Banking and Insurance Institute 5. 10 March 2006: Adnan Menderes University Yenipazar Vocational School 6. 5 April 2006: Istanbul University Vocational School of Social Sciences 7. 13 April 2006: Kocaeli University Kand›ra Vocational School 8. 20 April 2006: Celal Bayar University Demirci Vocational School 9. 2 May 2006: Uluda¤ University Vocational School of Social Sciences 10. 26 May 2006: Gaziantep University Gaziantep Vocational School Ayr›ca, söz konusu seminerler öncesinde, Birli¤imiz taraf›ndan haz›rlanan ve seminerlerde gerçeklefltirilecek sunumlar›n da içerisinde yer ald›¤› kitapç›klar, kat›l›mc› ö¤rencilere da¤›t›lm›flt›r. Furthermore, prior to the above mentioned seminars, booklets have been distributed to students, containing the presentations to be made during the seminars. 1.2. AVRUPA KOM‹SYONU’NCA DESTEKLENEN MEGEP KAPSAMINDAK‹ ÇALIfiMALAR 1.2. WORKS WITHIN THE SCOPE OF MEGEP (STRENGTHENING THE VOCATIONAL EDUCATION AND TRAINING SYSTEM IN TURKEY) SUPPORTED BY THE EUROPEAN COMMISSION In 2005, our Association cooperated with the Ministry of National Education in respect of the insurance module within the “Project for Strengthening Vocational Education and Training System in Turkey”. Within this framework, our Association sent “Interview Data Forms” prepared by MEGEP authorities for the purpose of making a sector survey to insurance companies, and assured that the forms are completed in the fastest and most effective manner. To this end, our Association hosted a meeting, supported by MEGEP authorities, in respect of filling out the above-mentioned forms by the companies. On the other hand, forms completed and delivered to the Association by the authorities of insurance companies have been delivered to MEGEP Istanbul Regional Office by the Association. Birli¤imiz, 2005 y›l›nda, “Türkiye’de Mesleki E¤itim ve Ö¤retim Sisteminin Güçlendirilmesi Projesi (MEGEP)” çerçevesinde Milli E¤itim Bakanl›¤›yla sigorta modülü konusunda iflbirli¤i yapm›flt›r. Bu kapsamda Birli¤imiz, MEGEP yetkililerinin, sigortac›l›k alan›nda sektör taramas› yap›lmas› ve mesleki yeterliliklerin belirlenmesi amac›yla haz›rlad›klar› “Görüflme Bilgi Form”lar›n› üye flirket çal›flanlar›na göndererek, formalar›n en h›zl› ve etkili flekilde doldurulmas›na olanak sa¤lam›flt›r. Bu amaçla Birli¤imiz, flirketlerimizin konu ile ilgili çal›flanlar›na, söz konusu formlar›n doldurulmas› ile ilgili olarak, MEGEP yetkililerinin deste¤inde bir toplant›ya da ev sahipli¤i yapm›flt›r. Di¤er taraftan, sigorta flirketlerinin yetkilileri taraf›ndan doldurularak Birli¤e ulaflt›r›lan formlar, Birlik taraf›ndan MEGEP ‹stanbul Bölge Ofisi’ne ulaflt›r›lm›flt›r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 103 1. PROJELER 1. PROJECTS Ayr›ca Birli¤imiz, MEGEP projesi kapsam›nda 9. s›n›f ö¤rencileri için haz›rlanan tan›t›m ve yönlendirme kitap盤›nda yer almas› amac›yla, içeri¤inde sigortan›n tan›m›, tarihçesi, yap›s› ve genel özellikleri, Türkiye’de ve dünyadaki durumu, sektördeki e¤itim ve istihdam olanaklar› gibi bilgilerin yer ald›¤› 30 sayfal›k bilgi kitini de MEGEP ‹stanbul Bölge Ofisi’ne ulaflt›rarak, 9. s›n›f ö¤rencilerinin 10. s›n›fta seçecekleri alanlarla ilgili fikir sahibi olacaklar› kitap盤›n haz›rlanmas›na da katk› sa¤lam›flt›r. Furthermore, our Association delivered to the MEGEP Istanbul Regional Office an information kit consisting of 30 pages containing information such as the definition of insurance, its history, structure and general characteristics, its status in Turkey and the world, training and employment possibilities in the sector, which was intended to be included in a description and orientation book prepared for 9th grade students within the scope of the MEGEP project, and contributed to the preparation of a booklet which will provide insights to 9th grade students about the fields they would elect in the 10th grade. 1.3. “TÜRK S‹GORTA SEKTÖRÜNÜN ‹ST‹HDAM YAPISININ N‹TEL‹⁄‹N‹N ARTTIRILMASI PROJES‹” Birli¤imiz, Türk sigorta sektörünün rekabet gücünün artt›r›lmas›nda, istihdam faktörünün büyük önem tafl›d›¤›ndan hareketle, “Türk Sigorta Sektörünün ‹stihdam Niteli¤inin Art›r›lmas›” ad›yla bir proje bafllatt›. Projede, sigorta sektörünün rekabet gücünün artt›r›lmas› ve ekonomik büyümeye katk› sa¤layabilmesi amac›yla; sigorta e¤itimi veren okullardan mezun kiflilerin, ne oranda sigorta sektöründe istihdam edildi¤i, istihdam edilmiyorlarsa bunlar›n nedenleri; söz konusu e¤itim kurumlar›n›n sektörün hangi beklentilerini karfl›lay›p, karfl›layamad›¤› vb. sorular cevaplanmaya çal›fl›lacakt›r. Proje 3 aflamadan oluflmaktad›r: Birinci aflamada, Türk sigorta sektörünün istihdam yap›s›n›n incelenebilmesi amac›yla, bir anket çal›flmas› yap›lacakt›r. Anket çal›flmas›yla, Türk sigorta sektörünün istihdam yap›s› incelenecek ve sigorta e¤itimi veren okullar›n, sektörün istihdam ihtiyac›n› karfl›lama seviyesi tespit edilecektir. ‹kinci aflamada, anketten elde edilen ç›kt›lar incelenerek; sigorta e¤itimi veren okullardan mezun kiflilerin, ne oranda sigorta sektöründe istihdam edildi¤ini, istihdam edilmiyorlarsa bunlar›n nedenlerini; söz konusu e¤itim kurumlar›n›n sektörün hangi beklentilerini karfl›lay›p, karfl›layamad›¤›n› vb. sorunlar› kapsayan bir rapor haz›rlanacakt›r. Üçüncü aflamada ise, sektörün istihdam konusundaki sorunlar›n›n ve beklentilerinin yer ald›¤› rapor, ilgili e¤itimleri üniversite seviyesinde düzenleyen YÖK’e ve di¤er ilgili kurulufllara tebli¤ edilecek ve raporun sonuçlar› ve etkileri izlenerek, gerekli görüldü¤ü hallerde lobi faaliyetleri yap›lacakt›r. 104 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 1.3. “THE PROJECT FOR IMPROVING THE QUALITY OF EMPLOYMENT STRUCTURE OF THE TURKISH INSURANCE SECTOR” Taking into consideration that the employment factor has a great importance in improving the competitive power of the Turkish insurance sector, our Association started a project for “Improving the Quality of the Employment Structure of the Turkish Insurance Sector”. Under the project, efforts were used to answer questions such as the extent to which people graduating from insurance schools are employed in the insurance sector; if not what are the reasons for it, or which expectations of the sector do such educational institutions satisfy for the purpose of increasing the competitive power of the insurance sector and contributing to the economic growth. The project consists of 3 stages: At the first stage, a questionnaire shall be performed in order to examine the employment structure of the Turkish insurance sector. With the questionnaire study, the employment structure of the Turkish insurance sector will be examined, and it will be established to what extent schools providing insurance education satisfy the employment requirement. During the second stage, the outcomes of the questionnaire shall be examined, a report shall be prepared covering the questions such as to what extent people graduating from insurance schools are employed in the insurance sector; if not what the reasons are for it, or which expectations of the sector do such educational institutions satisfy etc. At the third stage, the report covering the employment problems of the sector and its expectations shall be notified to the Turkish Council of Higher Education (YÖK) and other relevant institutions that provide the relevant trainings at university level. The results and effects of the report shall be followed up, and lobbying activities shall be initiated when deemed necessary. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 1. PROJELER 1. PROJECTS 1.4. “TSRfiB E-KÜTÜPHANE PROJES‹” 1.4. “TSRfiB E-LIBRARY PROJECT” Birli¤imiz, flirketlerimizin; yerli ve yabanc› literatürü takip edebilmelerini kolaylaflt›rmak, sigorta konusunda yap›lacak araflt›rmalar› teflvik etmek ve bu araflt›rmalar›n alt yap›s›n› oluflturacak yeni kitaplar›n tespitini ve teminini sa¤lamak için, 2005 y›l› Mart ay›nda, “e-Kütüphane” adl› bir proje bafllatarak; Birlik kütüphanesini, sigorta konusundaki yeniliklerin izlenebilece¤i niteli¤e kavuflturmay› amaçlam›flt›r. In order to facilitate the follow-up of local and foreign literature by our companies, to encourage researches on insurance, to determine and supply new books which will constitute the infrastructure of such researches, our Association started a project named “e-Library” in March 2005, and aimed to equip the Association’s library to allow the observation of developments in insurance. Birlik Kütüphanesinin düzenlemesi, güncellemesi ve elektronik ortama geçiflinin sa¤lanmas› çal›flmalar›n› içeren ve Ocak–2006 itibariyle tamamlanan “e-Kütüphane Projesi” çerçevesinde; 2005 y›l› içinde, sigorta, finans, hukuk vd. konular›nda sat›n al›nan yaklafl›k 500 adet yerli ve yabanc› kitap ile çok say›da süreli yay›n, kütüphanenin yay›n koleksiyonuna ilave edilmifltir. Bu kapsamda, “e-Kütüphane Projesi” dört aflamadan oluflmaktad›r. Birinci Aflama: Alt Yap› Çal›flmalar› - Deneyimli ve nitelikli bir kütüphane görevlisinin istihdam edilmesi - Papirüs adl› kütüphane otomasyon program›n›n sat›n al›nmas› - Mevcut 2500 yay›n›n, Dewey On’lu S›n›flama Sistemi’ne (DOS) göre tasnif edilmesi ve bu sistem çerçevesinde temel s›n›flar›n, geleneksel akademik disiplinlere göre yerlefltirilmesi - Tüm kitaplar›n, uluslararas› kural ve standartlara uygun bir flekilde barkodlanmas› - Mevcut yay›nlara iliflkin bilgilerin uluslararas› kural ve standartlara uygun bir flekilde, Papirüs adl› kütüphane otomasyon program›na aktar›lmas› - Süreli yay›nlar için aç›k raf sistemi oluflturulmas› ‹kinci Aflama: Kütüphane Koleksiyonunun Güncellenmesi - Sigortac›l›k, finans ve hukuk alanlar›nda, ulusal ve uluslararas› yay›nlar›n taranmas› - Yaklafl›k 500 adet yerli ve yabanc› kitap ile çok say›da süreli yay›n›n kütüphane koleksiyonuna dâhil edilmesi Üçüncü Aflama: Kütüphane Koleksiyonuna ‹nternetten Eriflim Sa¤lanmas› - Tüm yay›nlar›n katalog bilgilerine, kütüphane program› arac›l›¤›yla, adresli Birlik internet sitesi üzerinden eriflim olana¤› sa¤lanmas› - Birlik web sitesindeki tarama sayfas›nda bulunan katalog bölümünden; anahtar kelime, konu bafll›klar›, yazar ad› ve/veya soyad›, eser ad›, yay›n türü, yay›n tarihi, içindekiler, yay›nlayan kurum ve yeni gelen yay›nlar gibi opsiyonlarda arama yap›lmas›n›n mümkün k›l›nmas› Dördüncü Aflama: Kütüphane Koleksiyonunun Ziyarete Aç›lmas› - Birlik kütüphanesinin, hafta içi 8.30 – 17.30 saatleri aras›nda, sigorta ile ilgili tüm çevrelerin ziyaretine aç›lmas› - Ziyaretçilere belli koflullarda ödünç kitap alma hakk› tan›nmas› TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Within the scope of the “e-Library Project” which covers the works aimed at organizing and updating the Association’s Library and putting it to the web site and which has been completed in January 2006, 500 local and foreign books, and many periodicals in respect of insurance, finance, law, etc. have been purchased in 2005, and added to the publication collection of the library. Within this scope, the “e-Library Project” consists of four stages. First Stage: Infrastructure Studies - Recruiting a library person who is experienced and qualified - Purchasing the library automation program named Papirus - Classifying the existing 2500 publications according to Dewey Decimal System of Classification, and allocating basic classes according to traditional academic disciplines - Bar-coding all books in accordance with international rules and standards - Transferring the information about existing publications to the library automation program Papirus according to international rules and standards - Creating an open shelf system for periodicals Second Stage: Updating Library Collection - Searching national and international publications on insurance, finance and law - Including about 500 local and foreign books and many periodicals in the library collection Third Stage: Providing Access over the Internet to the Library Collection - Providing access to the catalog information of all publications via the library program over the Association’s internet site at www.tsrsb.org.tr - Allowing the search of catalogues on the Association web site using options such as key words, headings, author name and/or surname, name of the work, type of publication, date of publication, contents, publisher, and new publications Fourth Stage: Opening the Library Collection for Visitors - Opening the library for all visitors interested in insurance at week days between 8.30 a.m. – 05.30 p.m. - Allowing visitors to borrow books subject to certain conditions ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 105 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED 2.1. ULUSAL TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2.1. NATIONAL MEETINGS, CONFERENCES AND SYMPOSIUMS 2.1.1. Birinci Ulusal Sigorta Sempozyumu: “Avrupa Birli¤i'ne Uyum Sürecinde Türk Sigorta Sektörü" Birli¤imiz, sektörün sorunlar›n›n ve çözüm önerilerinin hükümet temsilcileri, bürokratlar, akademisyenler, sektör yöneticileri ve Avrupa Birli¤i uzmanlar›yla birlikte tart›fl›lmas› amac›yla, 24 May›s 2005 tarihinde, ‹stanbul Hilton Otel'de yaklafl›k, 400 kiflilik bir kat›l›m ile "I. Ulusal Sigorta Sempozyumu"nu gerçeklefltirmifltir. Birli¤imizin düzenledi¤i, "Avrupa Birli¤i'ne Uyum Sürecinde Türk Sigorta Sektörü" konulu söz konusu sempozyumda; “Avrupa Birli¤i ve Türk Sigorta Sektörü”, “Avrupa Birli¤i ve Türk Sigorta Sektöründe Vergi Uygulamalar›”, “Avrupa Birli¤i ve Türk Sigorta Mevzuat›”, “Avrupa Birli¤ine Uyum Sürecinde Risk ve Denetim”, “Avrupa Birli¤i Uyum Sürecinde Mali Tablolar ve Finansal Raporlama Standartlar›”, “Sigortac›l›k ve Aktüeryal Analiz” bafll›kl› oturumlar yer alm›flt›r. Birlik Baflkan› Hulusi Taflk›ran ve Hazine Müsteflar Yard›mc›s› Burhanettin Aktafl’›n yapt›klar› aç›l›fl konuflmas›yla bafllayan sempozyumun aç›l›fl oturumunda, Birlik Yönetim Kurulu Üyesi E. Çetin Alanya, Birlik Genel Sekreter Yard›mc›s› Doç. Dr. Suna Oksay, Alman Sigorta Birli¤i (GDV) AB Birimi Yöneticisi Jurgen Huppenbauer, Dünya Bankas›, Finansal Sektör Sigorta Grup Baflkan› Rodney R. Lester, Avrupa Komisyonu Türkiye Delegasyonu Temsilcisi Güray Vural konuflmac› olarak yer alm›fllard›r. Ayr›ca, HM Sigortac›l›k Genel Müdürü Dr. Ahmet Genç, HM Sigorta Denetleme Kurulu Baflkan› ‹brahim Taflbafl›, Gazi Üniversitesi ‹‹BF Ö¤retim Üyesi Prof. Dr. fiükrü K›z›lot, YASED Baflkan› fiaban Erdikler ve Galatasaray Üniversitesi, Hukuk Fakültesi ö¤retim üyesi Prof.Dr. Samim Ünan ve çok say›da de¤erli akademisyen ve bürokrat da Sempozyumda tebli¤ sunmufllard›r. 2.1.2. ‹kinci Ulusal Sigorta Sempozyumu: “Küresel Sigorta Piyasalar› ve Türk Sigorta Sektörünün Rekabet Gücü” Birli¤imiz, ulusal sigorta sempozyumunun ikincisini, 16 May›s 2006 tarihinde, Lütfi K›rdar Kongre ve Sergi Saray›'nda gerçeklefltirmifltir. Sigortac›l›kla ile ilgili tüm çevrelerin ve bas›n mensuplar›n›n da kat›ld›¤› sempozyuma, sektör çal›flanlar› ve çok say›da davetli kat›lm›flt›r. 2.1.1. The First National Insurance Symposium: “Turkish Insurance Sector in the EU Harmonzation Process" Our Association organized the “First National Insurance Symposium” on 24 May 2005 at Hilton Hotel in Istanbul, attended by 400 people for the purpose of discussing the sector’s problems and suggestion for solutions with the participation of governmental representatives, bureaucrats, academics, sector managers and European Union experts. The symposium entitled "Turkish Insurance Sector in the EU Harmonization Process” was organized by our Association and the sessions held included “The European Union and Turkish Insurance Sector, Tax Applications in the European Union and Turkish Insurance Sector, The European Union and Turkish Insurance Legislation, Risk and Audit in the EU Harmonization Process, Financial Statements and Financial Reporting Standards in the EU Harmonization Process, Insurance Business and Actuarial Analysis. During the symposium which started with the keynote speeches of Hulusi Taflk›ran, the Association’s President, and Burhanettin Aktafl, the Deputy Undersecretary of Treasury, the speakers of the opening session were Çetin Alanya, Member of the Association’s Board, Prof. Suna Oksay, Association’s Deputy General Secretary, Jurgen Huppenbauer, German Insurance Union (GDV) EU Unit Manager, Rodney R. Lester, World Bank, Head of Financial Sector Insurance Group, and Güray Vural, European Commission Turkish Delegation Representative. Furthermore, other people who delivered speeches at the Symposium were Dr. Ahmet Genç, General Director of Insurance of the Undersecretariat of Treasury, ‹brahim Taflbafl›, Head of Insurance Audit Board of the Undersecretariat of Treasury, Prof. Dr. fiükrü K›z›lot, Lecturer at Gazi University Faculty of Economics and Administrative Sciences, fiaban Erdikler, Chairman of YASED and Prof.Dr. Samim Ünan, Lecturer at Galatasaray University, Faculty of Law. Several other valuable academics and bureaucrats made speeches in the symposium. 2.1.2. The Second National Insurance Symposium: “Global Insurance Markets and the Competitiveness of Turkish Insurance Sector” Our Association organized the second national insurance symposium on May 16, 2006 at Lütfi K›rdar Convention and Exhibition Center. All the interested parties in insurance, members of the press, sector representatives and many guests attended the symposium. 106 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED “Küresel Sigorta Piyasalar› ve Türk Sigorta Sektörünün Rekabet Gücü” konulu Sempozyumun aç›l›fl konuflmalar›, TSRfiB Baflkan› Hulusi Taflk›ran ve Hazine Müsteflar Yard›mc›s› Burhanettin Aktafl taraf›ndan yap›lm›flt›r. Aç›l›fl konuflmalar›ndan sonra gerçekleflen ve baflkanl›¤›n› Ziraat Bankas› Yönetim Kurulu Baflkan› Prof. Dr. ‹lhan Uluda¤’›n yapt›¤› aç›l›fl oturumunda ise, Anadolu Sigorta Genel Müdürü Mustafa Su, Birlik Genel Sekreter Yard›mc›s› Doç. Dr. Suna Oksay, Rekabet Kurumu Baflkan Yard›mc›s› ‹smail Hakk› Karakelle, Avrupa Komisyonu, Rekabet eski Genel Müdürü Luc Gyselen ve Van Bael&Bellis Hukuk Bürosu Orta¤› Andrzej Kmiecik konuflmac› olarak yer alm›fllard›r. Keynote speeches of the symposium entitled “Global Insurance Markets and the Competitiveness of the Turkish Insurance Sector” were delivered by Hulusi Taflk›ran, President of the Association of the Insurance and Reinsurance Companies of Turkey (TSRfiB) and Burhanettin Aktafl, Deputy Undersecretary of Treasury. At the opening sessions which took place after the keynote speeches and chaired by Prof. Dr. ‹lhan Uluda¤, Ziraat Bankas› Chairman of the Board of Directors, the speakers were Mustafa Su, General Manager of Anadolu Insurance, Prof. Suna Oksay, Deputy Secretary of the Association, General, ‹smail Hakk› Karakelle, Vice-chairman of the Competition Agency, Luc Gyselen, European Commission, Former Director General of Competition at the European Council, and Andrzej Kmiecik, partner of Van Bael&Bellis Law Office. Sempozyumda ayr›ca; “Türk Sigorta Sektörünün Rekabet Gücü ve Küresel Sigorta Piyasalar›nda Rekabet Sorunlar›”, ”Rekabet Gücünü Art›r›c› Önlemler: Sorumluluk Sigortalar›”, “Sigorta Sektörünün Rekabet Gücünün Art›r›lmas›nda Hayat ve Sa¤l›k Sigortalar›n›n Rolü” (Genel Sa¤l›k Sigortas› Kanunu’nun De¤erlendirilmesi) ve “Sigorta Sektörünün Rekabet Gücünün Art›r›lmas›nda Arac›lar Di¤er Aktörlerin Rolü” adl› oturumlarda çok say›da akademisyen, bürokrat ve yönetici de konuflma yapm›flt›r. 2.1.3. “Türkiye’nin AB’ye Tam Üyeli¤ine Do¤ru Türk Sigorta Sektörünün Öncelikli Sorunlar›” Konulu Toplant›lar Dizisi Birli¤imiz, Avrupa Birli¤i'ne uyum sürecinde flirketlerimizin karfl›laflabilecekleri sorunlar›n çözümü, ileride tekrar karfl›lafl›lmas›n›n önlenmesi ve ilgili kurumlar ve yetkililerle bilgi paylafl›m›n›n artt›r›lmas› amac›yla, “Türkiye'nin Avrupa Birli¤i'ne Tam Üyeli¤ine Do¤ru Türk Sigorta Sektörünün Öncelikli Sorunlar›” adl› toplant›lar› düzenlemifltir. Sektörün güncel konular›n›n, kamu otoriteleri, üniversiteler, ilgili kurum ve kurulufllar nezdinde tart›fl›ld›¤› ve dinleyici kitlesi olarak sadece Birlik üyesi flirketlerin çal›flanlar›na yönelik olan söz konusu toplant›lar ile bu toplant›larda ele al›nan konu bafll›klar› flunlard›r: 1-“Tek Düzen Hesap Plan›n›n Uygulanmas›nda Ortaya Ç›kan Aksakl›klar›n Giderilmesi” Toplant›s› Birli¤imiz, Sigortac›l›k Hesap Plan› ve ‹zahnamesi Hakk›ndaki Tebli¤in uygulamas›na iliflkin olarak flirketlerimizin karfl›laflt›klar› sorunlar›n çözümü ve ileride tekrar karfl›lafl›lmas›n›n önlenmesi amac›yla 24 fiubat 2005 tarihinde, Birlik konferans salonunda, “Türkiye’nin AB’ye Tam Üyeli¤ine Do¤ru, Türk Sigorta Sektörünün Öncelikli Sorunlar› Toplant›lar› -I” ad› alt›nda “Tek Düzen Hesap Plan›n›n Uygulanmas›nda Ortaya Ç›kan Aksakl›klar›n Giderilmesi” konulu bir seminer düzenlemifltir. Seminere, konuflmac› olarak kat›lan Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdür Yard›mc›s› ‹dris Serdar ve Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü Daire Baflkan› fiule Avc›o¤lu, konuyla ilgili aç›klamalar yapm›fllar ve flirket temsilcilerimizin sorular›n› cevaplam›fllard›r. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Also several academics, bureaucrats and managers delivered speeches at the sessions entitled “The Competitiveness of the Turkish Insurance Sector and Competition Problems in Global Insurance Markets”, ”Measures to Increase Competitive Power: Liability Insurance”, “The role of Life and Health Insurances in Improving the Competitive Power of the Insurance Sector” (Assessment of General Health Insurance Code) and “The Role of Intermediaries and other Players in Improving the Competitive Power of the Insurance Sector”. 2.1.3. Series of Meetings entitled “Primary Problems of the Turkish Insurance Sector throughout Turkey’s EU Membership” Our Association organized a series of meetings entitled “Top Primary Problems of Turkish Insurance Sector towards Turkey’s Full Membership to the European Union” for the purpose of solving the problems which our companies might encounter during the EU Harmonization process, preventing the recurrence of these problems in the future, and to improve exchange of information with relevant institutions and authorities. Actual issues of the sector were discussed with public authorities, relevant institutions and universities during the meetings which are only open to sector representatives. The meetings are shown below: 1-The Meeting on “Eliminating Problems Arising in the Application of Uniform Accounting Plans” Our Association organized a seminar entitled “Eliminating Problems Arising in the Application of Uniform Accounting Plans” within the scope of “Meetings on Primary Problems of Turkish Insurance Sector Throughout Turkey’s EU Membership” held at the Association’s convention hall on 24 November 2005 for the purpose of solving the problems encountered by our companies in the application of the Directive on the Insurance Account Plan and Explanations and preventing the recurrence of those problems in the future. ‹dris Serdar, Deputy General Director of Insurance, and fiule Avc›o¤lu, Head of Unit at the Directorate General of Insurance made explanations related to the subject, and answered the questions of representatives of companies. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 107 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED 2- “Solvency-II” Toplant›s› 2- “Solvency-II” Meeting 30 Eylül 2005 tarihinde gerçekleflen, “Yükümlülük Karfl›lama Yeterlili¤i II (Solvency II)” konulu toplant›ya; Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü Daire Baflkan› fiule Avc›o¤lu, Marmara Üniversitesi Bankac›l›k ve Sigortac›l›k Enstitüsü Müdürü Prof. Dr. Niyazi Berk ve Pricewaterhouse Coopers Lüksemburg Ofisi temsilcisi Thierry Flamand kat›lm›flt›r. The Meeting entitled “Solvency II” held on 30 September 2005 was attended by fiule Avc›o¤lu, Head of Unit of the Directorate General of Insurance, Prof. Dr. Niyazi Berk, Director of Marmara University Banking and Insurance Institute and Thierry Flamand, Pricewaterhouse Coopers Luxembourg Office representative. Sigorta flirketlerinin yo¤un ilgi gösterdikleri toplant›da, konunun uzmanlar› taraf›ndan AB ve Türk Sigorta Sektöründeki mevcut Yükümlülük Karfl›lama Yeterlili¤i Mevzuat› ve uygulamalar› hakk›nda sunumlar yap›lm›fl ve flirket temsilcilerimizin sorular› cevaplanm›flt›r. 3- “Sigorta fiirketlerinin Tabi Oldu¤u Vergiler ve Uygulamalar” Toplant›s› 31 Ekim 2005 tarihinde gerçekleflen, “Sigorta fiirketlerinin Tabi Oldu¤u Vergiler ve Uygulamalar” konulu toplant›ya; Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› Müdür Vekili Mehmet Ceylan, Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› Müdür Vekili Sad›k Demirbafl ve Maliye Bakanl›¤› Gelir ‹daresi Baflkanl›¤› Devlet Gelir Uzman› At›f K›r kat›lm›flt›r. Toplant›da, konunun uzmanlar› taraf›ndan sunumlar yap›larak, sigorta flirketlerinin tabi oldu¤u vergiler ve uygulamalar hakk›nda, sektör temsilcileri aras›nda bilgi paylafl›m›n›n yap›lmas› sa¤lanm›flt›r. 4- “Mortagage Sigorta Ürünleri” Toplant›s› 8 fiubat 2006 tarihinde gerçekleflen, “Mortagage Sigorta Ürünleri” konulu toplant›ya; ‹ngiltere Sigortac›lar Birli¤i’nin (ABI) referans› ve arac›l›¤›yla, ‹ngiltere’nin bu konudaki önde gelen firmalar›ndan Genworth Financial’›n yetkilileri; Michelle Gabay ve David Nolan konuk konuflmac› olarak kat›lm›flt›r. Toplant›da, ‹ngiltere’de uygulanan “Mortagage Sigorta Ürünleri” tan›t›lm›flt›r. 5- “Konut Finansman› Kanun Tasar›s›n›n De¤erlendirilmesi” Toplant›s› Birli¤imiz, 31 Mart 2006 tarihinde, “Türkiye’nin AB’ye Tam Üyeli¤ine Do¤ru, Türk Sigorta Sektörünün Öncelikli Sorunlar› Toplant›lar›” kapsam›nda, “Konut Finansman› Kanun Tasar›s›n›n De¤erlendirilmesi” isimli bir panel düzenlemifltir. Gündemde önemli bir yer tutan ve hâlihaz›rda TBMM Plan ve Bütçe Komisyonu’nda görüflülmekte olan Konut Finansman› Kanun Tasar›s›’n›n sigorta, kredi ve ikincil piyasalar boyutlar›yla incelendi¤i panelin aç›l›fl konuflmalar›, Birlik Baflkan› Hulusi Taflk›ran ile Sermaye Piyasas› Kurulu Baflkan› Doç. Dr. Do¤an Cans›zlar taraf›ndan yap›lm›flt›r. 108 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ At the meeting, experts made presentations about the existing Solvency legislation and applications in the EU and Turkish Insurance Sector, and answered the questions of the representatives of companies. 3- The Meeting on “Taxes and Tax Applications in the Turkish Insurance Sector” The Meeting entitled “Taxes and Applications in the Turkish Insurance Sector” held on 31 October 2005 was attended by Mehmet Ceylan, Ministry of Finance, Revenue Administration, Deputy Director, Sad›k Demirbafl, Ministry of Finance, Revenue Administration, Deputy Director, and At›f K›r Ministry of Finance, Revenue Administration, State Revenue Specialist. At the meeting, presentations were made by the experts, and exchange of information was assured among representatives of the sector about taxes and applications which insurance companies are subject to. 4- The Meeting on “Mortgage Insurance Products” At the meeting entitled “Mortgage Insurance Products” held on 8 February 2006, Michelle Gabay and David Nolan, representatives of “Genworth Financial”, a leading company of the sector in the UK attended as guest speakers based on the reference of the Association of British Insurers (ABI). At the meeting, Mortgage Insurance Products applied in the UK were introduced. 5- Meeting on the “Evaluation of the Draft Mortgage Law” Our Association organized a panel entitled the “Evaluation of Draft Mortgage Law” within the scope of the Meetings on Primary Problems of the Turkish Insurance Sector throughout Turkey’s EU Membership” on 31 March 2006. The articles on the insurance, credit and secondary markets of the Draft Mortgage Law which is currently on the public agenda (TGNA) was discussed at the meeting. Hulusi Taflk›ran, the Association’s President, and Prof. Do¤an Cans›zlar, Chairman of the Capital Markets Board of Turkey made the opening speeches of the Panel. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED Yurtd›fl›nda uzun zamandan beri uygulama alan› bulan ve önümüzdeki dönemde mali piyasalara yönelik yeni f›rsatlar yaratmas› beklenen mortgage sisteminin ele al›nd›¤› panelde; AKP ‹stanbul Milletvekili ve TBMM Plan ve Bütçe Komisyonu Konut Finansman› Kanun Tasar›s› Alt Komisyonu Baflkan› M. Mustafa Aç›kal›n, CHP Trabzon Milletvekili ve TBMM Plan ve Bütçe Komisyonu Konut Finansman› Kanun Tasar›s› Alt Komisyonu Üyesi M. Akif Hamzaçebi, Sermaye Piyasas› Kurulu Baflkan Yard›mc›s› ‹brahim Dönmez, Birlik Genel Sekreter Yard›mc›s› Doç. Dr. Suna Oksay, Türkiye Bankalar Birli¤i ‹potek Bankac›l›¤› Çal›flma Grubu Baflkan› Dr. Önder Halisdemir ve Genworth Financial yetkilileri Michelle Gabay ile David Nolan panelist olarak yer alm›flt›r. During the panel, the mortgage system which has been applied abroad for long years and which is expected to create new opportunities for the Turkish financial markets in the period ahead was considered. The panelists were M. Mustafa Aç›kal›n, member of the Turkish Parliament, M. Akif Hamzaçebi, member of the Turkish Parliament, ‹brahim Dönmez, Vice-chairman of Capital Market Board, Prof. Suna Oksay, Deputy General Secretary of the Association, Dr. Önder Halisdemir, The Banks Association of Turkey, Chairman of Mortgage Banking Working Group, and Michelle Gabay and David Nolan, representatives of Genworth Financial. Alman Pfandbrief (Mortgage) Bankalar› Birli¤i Avrupa ‹liflkileri Direktörü Wolfgang Kaelberer’in konuk konuflmac› olarak yer ald›¤› ve “Avrupadaki ‹potek Teminatl› Menkul K›ymetler ve Türkiye’ye iliflkin Düflünceler” isimli bir sunum gerçeklefltirdi¤i panele sektörümüz büyük ilgi göstermifltir. 2.1.4. “Sigorta Tan›t›m› ve Engellilerin Sorunlar›” Semineri The sector showed great interest in the panel where Wolfgang Kaelberer, European Relations Director of the German Pfandbrief (Mortgage) Banks Union spoke as the guest speaker and made a presentation entitled “Mortgage-backed Securities in Europe”. 2.1.4. The Seminar on “Insurance and Problems Encountered by the Disabled” Birli¤imiz, 3 Mart 2006 tarihinde, Alt› Nokta Körler Derne¤i ile iflbirli¤i içinde, dernek üyelerine ve di¤er görme özürlülere yönelik olarak bir seminer düzenlemifltir. Seminere, milletvekilleri, akademisyenler, bas›n mensuplar› ve çok say›da davetli kat›lm›flt›r. Our Association organized a seminar on March 3, 2006 in cooperation with Alt› Nokta Körler Derne¤i (Association of Blind People) for visually-impaired people and the members of their Association. The seminar was attended by members of the parliament, academics, members of the press and several guests. Üç oturumdan oluflan seminerin aç›l›fl konuflmalar›, Birlik Genel Sekreter Yard›mc›s› Doç.Dr. Suna Oksay, Alt› Nokta Körler Derne¤i ‹stanbul fiubesi Baflkan› Murat Demirok ve CHP Mu¤la Milletvekili Ali Arslan taraf›ndan yap›lm›flt›r. Keynotes of the seminar which consisted of three sessions were delivered by Prof. Suna Oksay, Deputy General Secretary of the Association, Murat Demirok, Alt› Nokta Körler Derne¤i, Head of Istanbul Branch and Ali Arslan CHP Mu¤la Deputy. Oturum baflkanl›¤›n›, Birlik Genel Sekreteri Erhan Tunçay’›n yapt›¤›, “Türk Sigorta Sektörünün Yap›s› ve Sigorta Ürünlerinin Tan›t›m›” isimli birinci oturumda, çeflitli sigorta ürünleri hakk›nda, kat›l›mc›lara bilgi verilmifltir. During the first session which was chaired by Erhan Tunçay, the General Secretary of the Association and entitled “Structure of the Turkish Insurance Sector and Description of Insurance Products”, information was given to participants about various insurance products. Baflkanl›klar›n›, Adalet eski Bakan› ve Kadir Has Üniversitesi Hukuk Fakültesi Dekan› Prof. Dr. Selçuk Öztek’in ve ‹TÜ Mimarl›k Fakültesi fiehir ve Bölge Planlamas› Bölüm Baflkan› Prof.Dr.Nuran Gülersoy’un yapt›¤› oturumlarda ise, milletvekilleri, ö¤retim üyeleri ve dernek baflkanlar› konuyla ilgili de¤erlendirmeler yap›lm›flt›r. During other sessions chaired by Prof. Dr. Selçuk Öztek, Former Minister of Justice, and Dean of Kadir Has University Faculty of Law and by Prof. Dr. Nuran Gülersoy, Istanbul Technical University, Faculty of Architecture, Head of Urban and Regional Planning Department, deputies, academics and presidents of associations presented their views on the subject. 2.1.5. Sektör Toplant›lar› - “TSRfiB 2005 Stratejilerinin Tan›t›m Toplant›s›” Birli¤imiz, yeni organizasyon yap›s› ile 2005 y›l› stratejik planlar›n›, üye flirketlere ve sektörün di¤er temsilcilerine tan›tmak amac›yla, 14 Ocak 2005 tarihinde, Hyatt Regency Otel’de, bir kokteyl/toplant› düzenlemifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ 2.1.5. Sector Meetings - “Meeting on Presenting the 2005 Strategies of TSRSB” Our Association has organized a meeting at Hyatt Regency Hotel on 14 January 2005 in order to share information with the sector about the new organisational structure and future and future plans of the Association. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 109 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED Hazine Müsteflar› H.‹brahim Çanakç›, Müsteflar Yard›mc›s› Burhanettin Aktafl, Sigortac›l›k Genel Müdür V. Dr. Ahmet Genç, Sigorta Denetleme Kurulu Baflkan› ‹brahim Taflbafl›, Sigortac›l›k Genel Müdür Yard›mc›s› ‹dris Serdar, Sigorta Denetleme Kurulu ‹stanbul Grup Baflkan› Ali Karaaslan’›n yan› s›ra, Birlik Yönetim Kurulu üyeleri, Birlik Genel Sekreterli¤i, Tramer Müdürlü¤ü, Trafik Garanti Fonu Yönetimi, sigorta flirketleri genel müdürleri/müdür yard›mc›lar›, Birlik komitelerinin temsilcileri ve çok say›da davetlinin yer ald›¤› toplant›, yo¤un bir kat›l›m ile gerçekleflmifltir. ‹brahim Çanakç›, Undersecretary of Treasury, Burhanettin Aktafl, Deputy Undersecretary of Treasury, Dr. Ahmet Genç, General Manager of the General Directorate of Insurance, ‹brahim Taflbafl›, President of the Insurance Supervisory Board,‹dris Serdar Deputy General Manager of the General Directorate of Insurance, members of the Board of our Association and other senior officials from the Undersecretariat of Treasury, the insurance companies, the members of the research committees of the Association were among the participants. - “Sigortac›l›k Sektör Toplant›s› 2006” - “Insurance Sector Meeting 2006” Birli¤imiz, sigorta sektöründeki güncel konular› ve ilgili konularda gerçeklefltirdi¤i ve/veya gerçeklefltirece¤i çal›flmalar› sektörle paylaflmak amac›yla, 10 fiubat 2006 tarihinde, Hyatt Regency Otel’de, “Sigortac›l›k Sektör Toplant›” ad› alt›nda bir toplant› düzenlemifltir. Our Association organized a meeting entitled “Insurance Sector Meeting” at Hyatt Regency Hotel on10 February 2006 in order to share information with the sector about the activities of the Association. Toplant›ya, Hazine Müsteflarl›¤›’ndan Müsteflar Yard›mc›s› Burhanettin Aktafl, Sigortac›l›k Genel Müdürü Ahmet Genç, Sigorta Denetleme Kurulu Baflkan› ‹brahim Taflbafl›, Maliye Bakanl›¤› Gelir ‹daresi Baflkan› Osman Ar›o¤lu, Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdürlü¤ü’nün di¤er üst düzey yetkilileri, Sigorta fiirketlerinin üst düzey yöneticileri, Birlik ‹nceleme ve Araflt›rma Komitelerinin üyeleri ve çok say›da davetli kat›lm›flt›r. 2.2. ULUSLARARASI TOPLANTI, KONFERANS ve SEMPOZYUMLAR 2.2.1. “Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar›” Konulu Seminer Birli¤imiz Avrupa Birli¤i, Mevzuat ve Projeler Birimi, 2005 y›l›nda Avrupa Komisyonu Geniflleme Genel Müdürlü¤ü Teknik Yard›m ve Bilgi De¤iflim Ofisi’ne (TAIEX) yapt›¤› baflvuru sonras›nda kabul edilen proje kapsam›nda, 23–24 Haziran 2005 tarihlerinde, ‹stanbul’da, Avrupa Birli¤i’nin önde gelen sigorta uzmanlar›n›n konuflmac› olarak yer ald›¤›, “Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar›” konulu iki günlük bir seminer düzenlemifltir. Seminerde, Avrupa Komisyonu’nca haz›rlanan 2004 y›l› Türkiye ‹lerleme Raporu’nda, Türk sigorta sektörünün AB sigorta sektörüne uyum sürecinde s›k›nt› yarataca¤› belirtilen (“mali tablolar, hesap planlar› ve istatistikî tablolar”, “mali izleme ve istatistikî düzenlemeler” ve “yükümlülük karfl›lama yeterlili¤i (solvency)” gibi) konular de¤erlendirilmifltir. Burhanettin Aktafl, Deputy Undersecretary of Treasury; Dr. Ahmet Genc, General Manager of the General Directorate of Insurance; Ibrahim Taflbafl›, President of the Insurance Supervisory Board; Osman Ar›o¤lu, President of the Revenue Administration of the Ministry of Finance and other senior officials from the Undersecretariat of Treasury, the insurance companies, the members of the research committees of the Association were among the participants. 2.2. INTERNATIONAL MEETINGS, CONFERENCES, AND SYMPOSIUMS 2.2.1. The Seminar Entitled “The European Union Insurance Legislation and Implementation” Within the context of a project proposal made by the European Union, Legislation and Projects Unit of our Association to TAIEX (Technical Assistance and Information Exchange Unit of the European Commission DG Internal Market), a two-day seminar entitled “European Union Insurance Legislation and Implementation” was held in Istanbul on 23-24 June 2005, with the participation of leading experts from the European Union. During the seminar, issues which, according to the 2004 Progress Report prepared by the European Commission for Turkey, would create difficulties in the Turkish insurance sector’s integration process with the EU insurance sector (such as “financial statements, account schemes and statistical statements”, “financial monitoring and statistical arrangements and solvency”) were evaluated. Seminerin oturum baflkanl›¤›, Avrupa Komisyonu ‹ç Pazar Genel Müdürlü¤ü Sigorta Birimi Baflkan› Ulf Linder taraf›ndan yap›lm›flt›r. Seminerde, Frans›z Sigorta Denetleme Kurumu yetkilisi Pierre Xavier Soulé-Susbielles, Avrupa Komisyonu Rekabet Genel Müdürlü¤ü yetkilisi Andreas Knaul, Alman Sigortac›lar Birli¤i yetkilisi Jens Bartenwerfer, Frans›z Sigorta fiirketleri Federasyonu FFSA yetkilisi Pascal Bied-Charreton, Polonya Sigorta Ombudsmanl›¤› Ofisi yetkilisi Marcin Kawinski, Hollanda Sigorta Kurumu yetkilisi Martin Overbeek ve FERMA (Avrupa Risk Yönetimi Federasyonu) Genel Direktörü Florence Bindelle ve Galatasaray Üniversitesi ö¤retim üyesi Prof.Dr. Samim Ünan taraf›ndan da sunumlar yap›lm›flt›r. The seminar was chaired by Ulf Linder, representing the European Commission DG Internal Market. During the seminar, presentations were made by Pierre Xavier Soulé-Susbielles, Representative of French Insurance Audit Agency, Andreas Knaul, Representative of European Commission Directorate General of Competition, Jens Bartenwerfer, Representative of German Insurance Association, Pascal Bied-Charreton, Representative of French Insurance Companies Federation FFSA, Marcin Kawinski, Representative of Polish Insurance Ombudsmanship Office, Martin Overbeek Representative of the Dutch Insurance Agency, Florence Bindelle General Director of FERMA (Federation of European Risk Management Associations) and Prof.Dr. Samim Ünan, Professor of Galatasaray University. 110 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 2. DÜZENLENEN TOPLANTI, KONFERANS VE SEMPOZYUMLAR 2. MEETINGS, CONFERENCES AND SYMPOSIUMS ORGANIZED 2.2.2. TSRfiB ve Dünya Bankas›’n›n Ortak Olarak Düzenledi¤i I. Uluslararas› Sigorta Sempozyumu: “Do¤al Afet Riski ‹çin Sigorta ve Reasürans” 2.2.2. First International Insurance Symposium: “Global Conference on Insurance and Reinsurance for Natural Catastrophe Risk” organized jointly by TSRfiB and the World Bank Birli¤imiz, “Do¤al Afet Riski için Sigorta ve Reasürans” konulu I. Uluslararas› Sigorta Sempozyumu’nu, Dünya Bankas› ile iflbirli¤i içinde, 8–9 Aral›k 2005 tarihlerinde, ‹stanbul’da, Ceylan InterContinental Otel’de gerçeklefltirmifltir. Dünyan›n çeflitli ülkeleri ve Türkiye’den yaklafl›k 200 sigortac› ve reasürör, reasürans brokeri, karar al›c›, do¤al afet fonu yöneticisi, ilgili kurum temsilcisi ve akademisyenin kat›ld›¤› Sempozyum, Birlik Baflkan›m›z Hulusi Taflk›ran, Dünya Bankas› Türkiye Direktörü Andrew Vorkink ve Hazine Müsteflar› H. ‹brahim Çanakç›’n›n aç›l›fl konuflmalar›yla bafllam›flt›r. Sempozyumda s›ras›yla; “Do¤al Afet Risklerinin Sigortalanabilirli¤i”, “Do¤al Afet Risklerinin Yönetimi için Finansal Piyasa Çözümleri”, “Do¤al Afet Risk Yönetiminde Hükümetlerin Rolü ve Kamu-Özel Sektör ‹flbirli¤i: Deprem”, “Do¤al Afet Risk Yönetiminde Hükümetlerin Rolü ve Kamu-Özel Sektör ‹flbirli¤i: Tar›m” ve “Do¤al Afet Risk Yönetiminde Hükümetlerin Rolü ve Kamu-Özel Sektör ‹flbirli¤i: Sel ve F›rt›na” bafll›kl› oturumlar düzenlenmifltir. Yerli ve yabanc› sigortac›lar›, reasürörleri, reasürans brokerlerini, ulusal afet fonlar›n›n yöneticilerini, sigorta sektörünün düzenleyici kurumlar›n› ve di¤er uzmanlar› biraraya getiren sempozyuma; Çin, Endonezya, Japonya, Filipinler, Hindistan, Tayvan, ‹ran, Romanya, Azerbaycan, Gürcistan ve Türkiye'den birçok konuflmac› kat›larak, ülkelerinde do¤al afet riskini finanse etmek ve ev sahiplerine basit sigorta ürünleri sunmak için gelifltirilen yöntemler konusunda sunum yapm›fllard›r. Sempozyumda ayr›ca, sigorta ve reasürans sektörleri ile özel sektör iflbirli¤inde dünya çap›nda do¤al afet risk yönetim sistemleri oluflturulmas› konusu da kapsaml› olarak ele al›nm›flt›r. Our Association organized its first International Insurance Symposium, entitled “Global Conference on Insurance and Reinsurance for Natural Catastrophe Risk” held in collaboration with the World Bank between 8 – 9 December 2005 at Istanbul Ceylan-Intercontinental Hotel. The Symposium attended by 200 insurers and reinsurers, reinsurance brokers, decision makers, natural catastrophe fund managers, relevant institution representatives and academics from Turkey and various countries of the world was opened with the keynote speeches of Hulusi Taflk›ran, the President of our Association, Andrew Vorkink, World Bank Country Director for Turkey, and H. ‹brahim Çanakç›, Undersecretary of Treasury. During the symposium the following sessions were held respectively; “Insurability of Natural Catastrophe Risks”, “Financial Market Solutions for the Management of Natural Catastrophe Risks”, “Government’s Role in Natural Catastrophe Risk Management and Public-Private Sector Cooperation: Earthquake”, “Government’s Role in Natural Catastrophe Risk Management and Public-Private Sector Cooperation: Agriculture” and “Government’s Role in Natural Catastrophe Risk Management and Public-Private Sector Cooperation: Flood and Storm”. The Symposium gathered local and foreign insurers, reinsurers, reinsurance brokers, natural catastrophe fund managers, regulatory bodies of the insurance sector, and other specialists. Many speakers from China, Indonesia, Japan, Philippines, India, Taiwan, Iran, Romania, Azerbaijan, Georgia and Turkey attended the symposium, and made presentations about the methods developed to finance natural catastrophe risk in their countries, and to present simple insurance products to house holders. During the symposium, the issue of creating a worldwide natural catastrophe risk management system with insurance and reinsurance sectors in cooperation with the private sector, has been widely discussed. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 111 3. YAYINLAR 3. PUBLICATIONS 3.1. SEMPOZYUM, SEM‹NER VE TOPLANTI K‹TAPLARI 3.1. SYMPOSIUM, SEMINAR AND MEETING BOOKS Birli¤imizce, gerçeklefltirilen ulusal ve uluslararas› sempozyum, seminer ve toplant›larda sunulan tebli¤ler ile yap›lan di¤er konuflmalar›n, toplant›ya kat›lamayan sektör temsilcilerine ve tüm ilgililere aktar›labilmesi ve sigortac›l›k konusunda Türkçe kaynak s›k›nt›s› yaflayan çevrelerin ihtiyaçlar›n›n karfl›lanabilmesi amac›yla, toplant› kay›tlar› kitap olarak (Türkçe ve ‹ngilizce) yay›mlanarak, sigortac›l›k ile ilgili çevrelere gönderilmifltir. Bu kapsamda 2005 y›l›nda yay›mlanan kitaplar flunlard›r: For the purpose of enlightening representatives of the sector who were not able to attend the meetings about the presentations made at national and international symposiums, seminars and meetings and satisfying the needs of those circuits who meet difficulties in finding sources in Turkish about the insurance sector, the records of the meetings were published as books (in Turkish and English) and sent to interested parties. Within this framework, the books published in 2005 are as follows: 1. “Avrasya Sigortac›lar Toplant›s›” Kitab› (TSRfiB Yay›n No: 1) 1. “Eurasian Insurers’ Meeting” 2. “Tek Düzen Hesap Plan›n›n Uygulanmas›nda Ortaya Ç›kan Aksakl›klar›n Giderilmesi” Toplant›s› Kitab› (TSRfiB Yay›n No: 2) 3. “I. Ulusal Sigorta Sempozyumu” Bildiri Kitab› (TSRfiBYay›n No: 4) 4. “TSRfiB-TAIEX ‹flbirli¤i ile Düzenlenen Avrupa Birli¤i Sigorta Mevzuat› ve Uygulamalar› Semineri” Kitab› (TSRfiB Yay›n No: 5) 5. “European Union Insurance Legislation And Implementation Seminar Held In Cooperation With Tsrsb And Taiex)” Kitab› (TSRfiB Yay›n No: 6) 6. “Yükümlülük Karfl›lama Yeterlili¤i II (Solvency II)” Kitab› (TSRfiB Yay›n No: 7) 7. “Sigorta fiirketlerinin Tabi Oldu¤u Vergiler ve Uygulamalar” Kitab› (TSRfiB Yay›n No:10) 8. “Sigorta Sektörü ‹statistik Çal›fltay›” Kitab› (TSRfiB Yay›n No: 12) 3.2. S‹GORTA ‹NCELEME ve ARAfiTIRMA YAYINLARI Birli¤imiz, sigortac›l›k sektörünün, rekabet seviyesinin art›r›labilmesi aç›s›ndan önem tafl›yan konularda, geliflmifl ülkelerin ve ülkemizin sigorta sektörlerini inceleyen ve Türk sigorta sektörünü geliflmifl ülkeler ile mukayese ederek, geliflimi için çözüm önerileri sunan çal›flmalardan oluflan, “Sigorta Araflt›rma ve ‹nceleme Yay›nlar›” adl› bir araflt›rma dizisi yay›mlamaya bafllam›flt›r. 2005 y›l›nda bas›l›p, sektörde ilgili kurum ve kurulufllara da¤›t›lan, söz konusu yay›nlar flunlard›r: 1 - “Sigorta Araflt›rma ve ‹nceleme Yay›nlar›-I: “Avrupa Birli¤i’nin Vergilendirme Yap›s› ve Sigorta Sektörü” Kitab› (TSRfiB Yay›n No: 8) Birli¤imiz, söz konusu araflt›rma dizisi kapsam›ndaki ilk kitab›n›, “Avrupa Birli¤i’nin Vergilendirme Yap›s› ve Sigorta Sektörü” bafll›¤› alt›nda yay›mlam›flt›r. AB’ye uyum sürecinde, vergisel mevzuat ve uygulamalar›n uyumlaflt›r›lmas› bak›m›ndan, bir kaynak niteli¤inde olaca¤› düflünülen yay›n, sigortac›l›k ile ilgili tüm çevrelere gönderilmifltir. 112 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ (TSRfiB Publication No: 1) 2. “Eliminating Problems Arising in the Application of Uniform Accounting Plans” (TSRfiB Publication No: 2) 3. The Book on the Presentations made during the First National Insurance Symposium (TSRfiB Publication No: 4) 4. “European Union Insurance Legislation and Implementation Seminar held in cooperation with TSRfiB-TAIEX”(in Turkish) (TSRfiB Publication No: 5) 5. “European Union Insurance Legislation and Implementation Seminar held in cooperation with TSRfiB And TAIEX” (in English) (TSRfiB Publication No: 6) 6. “Solvency II” (TSRfiB Publication No: 7) 7. “Taxes Applicable to Insurance Companies” (TSRfiB Publication No: 10) 8. “Insurance Statistics Workshop” (TSRfiB Publication No: 12) 3.2. “RESEARCH AND STUDIES ON INSURANCE” PUBLICATIONS Our Association started to publish research series entitled “Research and Studies on Insurance” consisting of proposals of solutions for improvement, covering important issues in respect of improving the competitive power of the insurance sector, examining the insurance sectors of developed countries and of our country and comparing the Turkish insurance sector with those of developed countries. Publications printed in 2005 and circulated to the relevant entities and institutions are as follows: 1 - “Research and Studies on Insurance I: “European Union Taxation Structure and the Insurance Sector” (TSRfiB Publication No: 8) Our Association published the first book of this research series with the title “The European Union Taxation Structure and Insurance Sector”. The publication which is thought to constitute a source in terms of adaptation of tax legislation and practices within the process of integration with the EU has been sent to all interested parties in the insurance sector. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3. YAYINLAR 3. PUBLICATIONS 2 - “Sigorta Araflt›rma ve ‹nceleme Yay›nlar›-II: “Sigorta fiirketlerinde Mali Yeterlilik ve Risk Yönetimi-Türkiye'de ve Avrupa Birli¤i'nde Yeni Düzenlemeler” Kitab› 2 - “Research and Studies on Insurance II: “Financial Adequacy and Risk Management in Insurance Companies: New Arrangements in Turkey and the European Union” (TSRfiB Publication No: 9) (TSRfiB Yay›n No: 9) Birli¤imiz, dizinin ikinci kitab›n›, AB için oldu¤u kadar, Türk sigorta sektörü için de, son derece önemli olan ve 2010’da uygulamaya konulacak Solvency-II Projesi konusunda haz›rlam›flt›r. “Sigorta fiirketlerinde Mali Yeterlilik ve Risk Yönetimi-Türkiye'de ve AB'de yeni Düzenlemeler” bafll›¤›n› içeren kitapta, “Solvency-II Projesi”nin içeri¤i ve sigorta flirketlerine olas› etkileri konu etmifltir. Our Association has prepared the second book of the series in respect of Solvency-II Project to be put in effect in 2010, which is not only important for the EU but also for the Turkish insurance sector. The book entitled “Financial Adequacy and Risk Management in Insurance Companies- New Arrangements in Turkey and the European Union” describes the contents of “Solvency-II Project” and its potential effects on insurance companies. 3 - “Sigorta Araflt›rma ve ‹nceleme Yay›nlar›-III: “Sigorta Sektöründe Uluslararas› Finansal Raporlama Standartlar›: Kurumlar ve Standartlar›n Özetleri” Kitab› 3 - “Research and Studies on Insurance III: “International Financial Reporting Standards in the Insurance Sector: Institutions and Summaries of the Standards” (TSRfiB Yay›n No: 11) (TSRfiB Publication No: 11) Birli¤imiz, dizinin üçüncü kitab›nda, “Sigorta Sektöründe Uluslararas› Finansal Raporlama Standartlar›: Kurumlar ve Standartlar›n Özetleri” ad›yla, finansal raporlara iliflkin tüm standartlar›n tan›mlar›na, standartlar› oluflturan kurumlara ve oluflturulma süreçleriyle birlikte, sigortac›l›kla ilgili olan tüm Uluslararas› Finansal Raporlama Standartlar›n›n özetlerine yer vermifltir. Our Association covered the summaries of all International Financial Reporting Standards related to insurance as well as the definitions of all standards relating to financial reports, entities that create the standards, and the process of such creation in this third book of the series entitled, “International Financial Reporting Standards in the Insurance Sector: Institutions and Summaries of the Standards”. 4 - “Sigorta ‹nceleme ve Araflt›rma Yay›nlar› 4: Sigorta Konusunda Ortaya Ç›kan Uyuflmazl›klar›n, Alternatif Yöntemlerle Çözümü (ADR): Avrupa Uygulamalar›” Kitab› 4 - “Research and Studies on Insurance 4: “Alternative Dispute Resolution (ADR) in the Insurance Sector: Implementation in the EU” (TSRfiB Yay›n No: 13) (TSRfiB Publication No: 13) Sigorta ‹nceleme ve Araflt›rma Yay›nlar›’n›n dördüncüsü, sigorta konusunda ortaya ç›kan uyuflmazl›klar›n tahkim, arabuluculuk ve ombudsman gibi alternatif yöntem ve sistemlerle çözümüne yönelik farkl› ülke uygulamalar›n› inceleyen kitap olmufltur. The fourth book of the series “Research and Studies on Insurance” examines the applications in different countries aimed at solving the disputes arising in insurance via alternative methods and systems such as arbitration, conciliation, ombudsmanship. 5 - “Sigorta ‹nceleme ve Araflt›rma Yay›nlar› 5: AB ve Türk Sigorta Muhasebesi: Uluslararas› Finansal Raporlama Standartlar› ‹le Karfl›laflt›rmal›” Kitab 5 - “Research and Studies on Insurance 5: The EU and Turkish Insurance Accounting: Comparison with International Financial Reporting Standards” (TSRfiB Publication No: 14) (TSRfiB Yay›n No: 14) Birli¤imizin Sigorta ‹nceleme ve Araflt›rma Yay›nlar› kapsam›nda yay›mlanmak üzere, Sigorta Denetleme Uzman› Dr. Metin Sar›aslan taraf›ndan haz›rlanan ve ülkemizdeki sigorta muhasebesi düzenlemeleri, AB sigorta muhasebesi ve Uluslararas› Finansal Raporlama Standartlar›n›n karfl›laflt›r›lmal› olarak ele alan anlat›ld›¤› kitap, Birlik taraf›ndan yay›mlanarak, sigortac›l›k ile ilgili tüm çevrelere gönderilmifltir. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Prepared by Dr. Metin Sar›aslan, Insurance Audit Specialist for the purpose of publication within the frame of the series “Research and Studies on Insurance” and describing the insurance accounting arrangements in our country with comparison with the EU insurance accounting and International Financial Reporting Standards, the Book was published and sent to all interested parties in the insurance sector. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 113 3. YAYINLAR 3. PUBLICATIONS 6 - “Sigorta ‹nceleme ve Araflt›rma Yay›nlar› 6: Sigorta fiirketlerinin Mali Analizi, Erken Uyar› Sistemi ve Derecelendirme (Rating)” Kitab› (TSRfiB Yay›n No: 15) Sigorta ‹nceleme ve Araflt›rma Yay›nlar›’n›n alt›nc›s› olarak, Hazine Müsteflarl›¤› Sigortac›l›k Genel Müdür V. Dr. Ahmet Genç taraf›ndan haz›rlanan, Sigorta fiirketlerinin Mali Analizi, Erken Uyar› Sistemi ve Derecelendirme (Rating) isimli kitapta, Türkiye’de ve dünyada, sigorta flirketlerinin mali yeterliliklerinin ölçümüne ve erken uyar› modellerine de¤inilerek, Türkiye’de faaliyette bulunan sigorta flirketleri için bir erken uyar› modeli önerilmektedir. 6 - “Research and Studies on Insurance 6: “Financial Analysis of Insurance Companies, Early Warning System and Rating” 3.3. D‹⁄ER YAYINLAR 3.3. OTHER PUBLICATIONS - Avrupa Birli¤i Sigorta Müktesebat Rehberi - The European Union Insurance Legislation Guide (TSRfiB Publication No: 15) Prepared by Dr. Ahmet Genç, Undersecretariat of Treasury General Director of Insurance as the sixth book of the series Research and Studies on Insurance, the book entitled “Financial Analysis of Insurance Companies, Early Warning System and Rating” addresses measurement of financial adequacies of insurance companies in Turkey and the world as well as early warning systems, and suggests an early warning model for insurance companies acting in Turkey. (TSRfiB Yay›n No: 3) Birli¤imiz, sigorta sektörünün müzakere sürecine etkin ve verimli flekilde haz›rlanabilmesi ve bu sürecin en k›sa sürede tamamlanarak, Türk sigorta sektörünün, AB sigorta sektörüyle uyumlu ve rekabet edebilir hale gelmesi için yürüttü¤ü çal›flmalar kapsam›nda, “Avrupa Birli¤i Sigorta Müktesebat Rehberi”ni yay›mlam›flt›r. Avrupa Birli¤i Tek Sigorta Piyasas›n› düzenleyen tüm mevzuat›n özetini sunan çal›flma, gerek sigorta flirketlerimize gerekse sektörün di¤er aktörleri için bir el kitab› niteli¤i tafl›maktad›r. 3.4. SÜREL‹ YAYINLAR 3.4.1. TSRfiB Bültenleri: - portal e-bülten - web e-bülten - e-bulletin Birli¤imiz, her ay, biri ‹ngilizce olmak üzere 3 ayr› elektronik bülten yay›mlamaktad›r. Söz konusu bültenler, Mart-2005’ten itibaren, sektöre, ayl›k olarak gönderilmektedir. TSRfiB e-bültenleri, Birli¤imizin gerçeklefltirdi¤i etkinlikler, kat›ld›¤› toplant› ve görüflmeler, sigorta sektörü mevzuat›nda meydana gelen de¤ifliklikler, AB ve dünya bas›n›nda sigortac›l›k ile ilgili ç›kan haberler hakk›nda, üyelerimizi ve sigortac›l›k ile ilgili kamuoyunu bilgilendirmek amac›yla haz›rlanmaktad›r. Web e-bülten, Birli¤imizin konferans, toplant› ve yay›n gibi, tüm sektörü bilgilendirmeye yönelik faaliyetleri ile Türk ve dünya sigorta sektörlerindeki geliflmeleri kamuoyuyla paylaflmak amac›yla, dileyen herkese gönderilmektedir. Sadece Sigorta ve Reasürans fiirketlerinin yöneticilerine ve çal›flanlar›na gönderilen Portal e-bülten ise, “Web e-Bülten”’deki haberlere ilave olarak, sigorta ve reasürans flirketleri ile ilgili duyuru, mevzuat ve her türlü çal›flmay› da içermektedir. E-bulletin, Birli¤imizin, yurt d›fl›nda tan›t›m›n›n yap›lmas› amac›yla, her ay, gerçeklefltirdi¤i etkinliklerin ve sigorta sektöründe meydana gelen de¤iflikliklerin yer ald›¤› bir bültendir. ‹ngilizce olarak haz›rlanan e-bülten yurt d›fl›ndaki flirket ve kurulufllar›n temsilcilerine gönderilmektedir. 114 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ (TSRfiB Publication No: 3) Our Association published the “European Union Insurance Legislation Guide” within the scope of its efforts to guarantee that the insurance sector gets prepared to the negotiation process effectively and efficiently, that this process is completed as soon as possible, and the Turkish insurance sector becomes compliant with the EU insurance sector and holds a competitive position. The study which presents summaries of the legislation that regulates the European Union Single Insurance Market constitutes a handbook for our insurance companies as well as other actors of the sector. 3.4. PERIODICALS 3.4.1. TSRfiB Bulletins: - portal e-bulletin - web e-bulletin - E-bulletin Our Association publishes 3 different electronic bulletins every month, one of which is in English. Such bulletins are sent to the sector on a monthly basis since March -2005. TSRfiB e-bulletins are prepared for the purpose of informing our members, and the public interested in insurance about the activities of the Association, meetings and negotiations held, changes in insurance sector legislation, and news that appear in the EU and the World press about insurance business. Web e-bulletin is sent to all interested parties to inform about the Association’s activities such as conferences, meeting and publications, and to share the developments in the Turkish and the world insurance sectors. Only sent to managers and employees of Insurance and Reinsurance Companies Portal e-bulletin covers notices, legislations and all works done by our Association in addition to the news in “Web-eBülten”. E-bulletin is a bulletin that covers activities of our Association carried out every month in order to introduce it self abroad and the changes that occur in the insurance sector. The E-bulletin which is prepared in English is also sent to representatives of companies and institutions abroad. ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 3. YAYINLAR 3. PUBLICATIONS 3.4.2. Birlik’ten Dergisi 3.4.2. The Magazine “Birlik’ten” Birli¤imiz, Türkiye’de sigortac›l›¤›n geliflimine katk›da bulunmak, bu yap›lm›fl çal›flmalar›n bas›lmas›n› sa¤lamak suretiyle, sektörü ve kamuoyunu bilgilendirmek ve Birli¤imizin kamu ve özel kurumlarca daha da fazla tan›nmas›n›n sa¤lanmas› amac›yla, “Birlik’ten Dergisi”nin içeri¤ini yenileyerek, 2005 May›s ay›nda yay›mlamaya bafllam›flt›r. Dergi, 3 ayda bir olmak üzere, y›lda 4 defa yay›mlanmakta olup, sigorta flirketlerinden üniversitelere, kamu kurumlar›ndan sivil toplum kurumlar›na kadar toplumun sigorta ile ilgili tüm kesimlerine ulaflt›r›lmaktad›r. For the purposes of contributing to the development of insurance in Turkey, publishing the conducted studies, informing the sector and the public, and ensuring that our Association is much recognized by the public and private institutions, the contents of the magazine “Birlik’ten” were renewed, and the magazine was started to be published as of May 2005. The magazine is published on a quarterly basis, and circulated to all segments of the society interested in insurance from insurance companies to universities, from public entities to non-governmental organizations. Birlik’ten Dergisi’nde, Birlik’ten Haberler, AB ve Sigorta, ‹ncelemeAraflt›rmalar, Söylefli, Türkiye'de Sigorta E¤itimi, Mevzuat, Sigorta ve Yarg› Kararlar›, Sigorta ‹statistikleri, Dünya ve AB Sigorta Sektöründen Haberler, HM Sigortac›l›k Genel Müdürlü¤ü, DASK, TRAMER, Garanti Sigorta Hesab› gibi birçok yeni bölüm yer alm›flt›r. The magazine “Birlik’ten” covers News from the Association, EU and Insurance, Studies-Researches, Interviews, Insurance Education in Turkey, Legislation, Insurance and Court Orders, Insurance Statistics, News from the World and the EU insurance sectors, and many new sections such as news from the Undersecretariat of Treasury Directorate-General of Insurance, Turkish Catastrophe Insurance Pool (DASK), Traffic Insurance Information Center (TRAMER) and Garanti Insurance Account columns. 3.4.3. Sigorta Araflt›rmalar› Dergisi Birli¤imiz, Türkiye’de sigorta konusunda yap›lacak akademik çal›flmalar› teflvik etmek ve böylece sigorta konusundaki akademik çal›flma eksikli¤inin giderilmesini sa¤lamak amac›yla, “Sigorta Araflt›rmalar› Dergisi” adl› yeni bir dergi yay›mlam›flt›r. 6 ayda bir olmak üzere, y›lda 2 defa yay›mlanan dergimiz, “Bilim Kurulu Onayl› Eserler” ve “Bilim Kurulu Onay›na Sunulmayan Eserler” olmak üzere 2 bölümden oluflmaktad›r. Derginin “Bilim Kurulu Onayl› Eserler” isimli ilk bölümünde, bilimsel yaz›m kurallar›na uygun olarak haz›rlanm›fl ve Hakem Kurulun incelemesi sonucu yay›mlanmaya hak kazanm›fl, sigorta konusundaki araflt›rmalar yay›nlanacakt›r. Derginin “Bilim Kurulu Onay›na Sunulmayan Eserler” isimli ikinci bölümünde ise, akademisyenler, bürokratlar, sektör uzmanlar›, sigortac›l›k ve aktüerya ö¤rencilerinin, editör taraf›ndan onaylanm›fl araflt›rma, inceleme, analiz ve çevirileri yer alacakt›r. Dergi, sigorta flirketlerinden üniversitelere, kamu kurumlar›ndan sivil toplum kurumlar›na kadar toplumun sigorta ile ilgili tüm kesimlerine ulaflt›r›lmaktad›r. 3.4.3. Insurance Studies Magazine Our Association published a new magazine entitled “Insurance Studies Magazine” in order to encourage academic studies on insurance in Turkey, and thus fulfill the gap that exists in the field of academic studies on insurance. The magazine which will be published twice a year will consist of 2 sections as “Articles Approved by the Scientific Board” and “Articles Not Approved by the Scientific Board”. In the first part of the magazine named “Articles Approved by the Scientific Board”, researches on insurance which have been prepared in accordance with scientific writing rules, and which qualify for publication after the examination of the Scientific Board shall be published. In the second part of the magazine named “Articles Not Approved by the Scientific Board” researches, examinations, analyses and translations of academics, bureaucrats, sector experts, insurance and actuary students, which have been approved by the editor, shall be published. The magazine is circulated to all interested segments of the society who are from insurance companies to universities, from public entities to non-governmental organizations. TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 115 EK: S‹GORTA VE REASÜRANS fi‹RKETLER‹N‹N ‹S‹M VE ADRESLER‹ 116 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ANNEX: NAMES AND ADDRESSES OF THE INSURANCE AND REINSURANCE COMPANIES ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY S‹GORTA fi‹RKETLER‹ fiirket Ad› Company Name ACIBADEM SA⁄LIK VE HAYAT S‹GORTA AIG S‹GORTA A.fi INSURANCE COMPANIES Adres Telefon-Faks No. Address ‹nternet Adresleri Saniye Ermutlu Sok. Çolako¤lu Plaza No.12 Kozyata¤› / ‹STANBUL Emirhan cad.Atakule K.6-7 A Blok Dikilitafl / ‹STANBUL Tel.: 0212 236 49 49 Faks: 0212 236 49 50 www.aig.com Meclisi Mebusan Cad. 147 34427 F›nd›kl› / ‹STANBUL Tel.: 0212 393 43 00 Faks: 0212 243 08 61 www.aksigorta.com.tr ‹nönü Cad. No. 80 Gümüflsuyu Taksim / ‹STANBUL Tel.: 0212 393 33 00 Faks: 0212 393 34 99 www.akemeklilik.com.tr Tel.: 0212 345 02 20 Faks: 0212 345 02 12 www.alico-measa.com Sigorta A.fi AKS‹GORTA A.fi AKEMEKL‹L‹K A.fi AMER‹CAN LIFE HAYAT S‹GORTA A.fi Telephone-Fax No.Web Sites Tel.: 0216 571 55 55 Faks: 0216 571 55 56 Eski Büyükdere Cad.Park Plaza No.22 Kat.2 Maslak / ‹STANBUL ANADOLU ANON‹M TÜRK S‹GORTA fi‹RKET‹ Büyükdere Cad. ‹fl Kuleleri Kule 2, Kat.21-26 34330 4.Levent/ ‹STANBUL Tel.: 0212 350 03 50 Faks: 0212 350 03 55 www.anadolusigorta.com.tr ANADOLU HAYAT EMEKL‹L‹K Büyükdere Cad.‹fl Kuleleri Kule 2, Kat.17-18-19-20 34330 4.Levent/ ‹STANBUL Tel.: 0212 317 70 70 Faks: 0212 317 70 77 www.anadoluhayat.com.tr ANKARA ANON‹M TÜRK S‹GORTA fi‹RKET‹ Abide-i Hürriyet Cad. No.285 Bolkan Center A-Blok Ka.2-3-4 34381 fi‹fiL‹ / ‹STANBUL Tel.: 0212 224 01 01 Faks: 0212 291 88 03 ANKARA EMEKL‹L‹K A.fi Abide-i Hürriyet Cad. No.285 Bolkan Center A-Blok Ka.2-3-4 34381 fi‹fiL‹ / ‹STANBUL Tel.: 0212 233 06 06 Faks: 0212 291 06 22 AVIVA S‹GORTA A.fi Fahretin Kerim Gökay Cad. No.172 Küçükçaml›ca 32662 Üsküdar / ‹STANBUL Tel.: 0216 326 94 40 Faks: 0216 325 86 40 www.cusigorta.com.tr ‹nkilap Mah.Küçüksu Cad.Akçakoca Sok. No.8 Üsküdar / ‹STANBUL Tel.: 0216 633 33 33 Faks: 0216 634 38 88 www.cuhayat.com.tr Tel.: 0212 334 24 24 Faks: 0212 252 15 15 www.axaoyaksigorta.com.tr Tel.: 0212 334 24 24 Faks: 0212 252 15 15 www.axaoyak.com.tr Sigorta AVIVA HAYAT VE EMEKL‹L‹K A.fi AXA OYAK S‹GORTA A.fi Meclisi Mebusan Cad. No.81 34433 Sal›pazar› / ‹STANBUL AXA OYAK HAYAT A.fi Meclisi Mebusan Cad. No.81 34433 Sal›pazar› / ‹STANBUL BAfiAK S‹GORTA A.fi Halaskargazi Cad. No.15 34373 Harbiye / ‹STANBUL Tel.: 0212 231 60 00/40 Faks: 0212 230 76 04-05 www.basak.com.tr BAfiAK EMEKL‹L‹K A.fi Halaskargazi Cad. No.33 34373 Harbiye / ‹STANBUL Tel.: 0212 368 22 00 Faks: 0212 232 10 30 www.basakemeklilik.com.tr Yaflar Holding ‹fl Merkezi Ömer Avni Mah. ‹nebolu Sok. No.23 Setüstü - Kabatafl / ‹STANBUL Tel.: 0212 251 02 80 Faks: 0212 249 33 84 www.batisigorta.com.tr B‹RL‹K S‹GORTA A.fi Ankara Cad. No.1 34430 Hocapaflhamam› Sok. Sirkeci / ‹STANBUL Tel.: 0212 513 84 86 Faks: 0212 249 33 84 www.birliksigorta.com B‹RL‹K HAYAT S‹GORTA A.fi Ankara Cad.126/B 34430 Sirkeci / ‹STANBUL Tel.: 0212 513 84 86 Faks: 0212 249 33 84 www.birlikhayatsigorta.com Büyükdere Cad. Özsezen ‹fl Merkezi 122/B 34492 Esentepe / ‹STANBUL Tel.: 0212 288 68 44 Faks: 0212 274 22 98 www.demirsigorta.com BATI S‹GORTA A.fi DEM‹R S‹GORTA A.fi TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 117 S‹GORTA fi‹RKETLER‹ fiirket Ad› Company Name INSURANCE COMPANIES Adres Telefon-Faks No. ‹nternet Adresleri Address Telephone-Fax No.Web Sites DEM‹R HAYAT S‹GORTA A.fi Büyükdere Cad.122/B 34492 Esentepe / ‹STANBUL Tel.: 0212 288 68 51 Faks: 0212 274 65 85 www.demirhayat.com Büyükdere No.163 Esentepe / ‹STANBUL Tel.: 0212 288 68 51 Faks: 0212 274 65 85 www.demirhayat.com Rüzgarli Bahçe Cumhuriyet Cad.No.10 Acarlar ‹fl Merkezi C Blok Kavac›k-Beykoz / ‹ST Tel.: 0216 522 38 00 Faks: 0216 522 38 43 www.fibasigorta.com Tekfen Tower Eski Büyükdere Cad. No.209 34394 4.Levent/ ‹STANBUL Tel.: 0212 319 32 20 Faks: 0212 357 00 90 www.fortisemeklilik.com.tr Mete Cad. Park Han No.40 34437 Taksim / ‹STANBUL Tel.: 0212 393 10 00 Faks: 0212 249 01 04 www.garanti-sigorta.com.tr Mete Cad. No.38 34437 Taksim / ‹STANBUL Tel.: 0212 334 70 00 Faks: 0212 292 37 00 www.garanti-sigorta.com.tr Meclisi Mebusan Cad. No.89 Dursun Han K.4 34433 Sal›pazar› / ‹STANBUL Tel.: 0212 334 62 00 Faks: 0212 334 62 60 www.genelyasam.com.tr Bankalar Cad. Generali Han 31/33 K.5 34420 Karaköy / ‹STANBUL Tel.: 0212 251 27 88 Faks: 0212 252 18 38 R›ht›m Cad. No.57 34425 Karaköy / ‹STANBUL Tel.: 0212 243 50 50 Faks: 0212 243 50 51 - 52 GÜNEfi S‹GORTA A.fi Büyükdere Cad. Günefl Plaza No.110 34397 Esentepe / ‹STANBUL Tel.: 0212 355 65 65 Faks: 0212 355 64 64 GÜVEN S‹GORTA A.fi Bankalar Cad. No.81 34420 Karaköy / ‹STANBUL Tel.: 0212 254 79 00/14 Faks: 0212 255 58 88 www.güvensigorta.com GÜVEN HAYAT S‹GORTA A.fi Bankalar Cad. No.81 34420 Karaköy / ‹STANBUL Tel.: 0212 254 79 00/14 Faks: 0212 255 58 88 Büyükdere Cad.Hür Han No. 15/A 34381 fiiflli / ‹STANBUL Tel.: 0212 232 20 10/8 Faks: 0212 246 36 73 0212 246 05 68 Sultanhamam Hobyar Mah. Hocahan› Sok. 18/30 Dirihan No.1107-1108 Eminönü / ‹STANBUL Tel.: 0212 526 70 08 Faks: 0212 526 70 09 www.intersigorta.com Fevzi Çakmak cad. Do¤an Sok.No.8 Maltepe / ‹STANBUL Tel.: 0216 427 47 57 Faks: 0216 427 47 74 www.isiksigorta.com 29 Ekim Cad. No.23/5 ‹hlas Holding Binas› 34530 Yenibosna/ ‹STANBUL Tel.: 0212 454 10 00 Faks: 0212 454 11 98 www.ihlassigorta.com.tr K›s›kl› Cad. No.30 34662 Altunizade / ‹STANBUL Tel.: 0216 474 20 00 Faks: 0216 474 13 87 www.isvicre-sigorta.com.tr Kofluyolu Tophanelio¤lu Cad. ‹smail Zühtü Pafla Kona¤› No.11 Altunizade / ‹STANBUL Tel.: 0216 544 00 00 Faks: 0216 544 00 10 www.isvicrehayat.com.tr Ba¤larbafl› K›s›kl› Cad. No.11 34662 Altunizade / ‹STANBUL Tel.: 0216 556 66 66 Faks: 0216 556 67 77 www.kocallianz.com.tr Ba¤larbafl› K›s›kl› Cad. No.11 Altunizade 34662 Üsküdar/ ‹STANBUL Tel.: 0216 556 66 66 Tel.: 0216 556 67 77 www.kocallianzhayat.com.tr EMEK HAYAT S‹GORTA A.fi F‹NANS S‹GORTA A.fi FORT‹S EMEKL‹L‹K VE HAYAT A.fi GARANT‹ S‹GORTA A.fi GARANT‹ EMEKL‹L‹K VE HAYAT A.fi GENEL YAfiAM S‹GORTA A.fi GENERALI S‹GORTA A.fi GLOBAL HAYAT S‹GORTA A.fi S‹GORTA HÜR S‹GORTA A.fi ‹NTER S‹GORTA A.fi IfiIK S‹GORTA A.fi ‹HLAS S‹GORTA A.fi ‹SV‹ÇRE S‹GORTA A.fi ‹SV‹ÇRE HAYAT S‹GORTA A.fi KOÇ ALLIANZ S‹GORTA A.fi KOÇ ALLIANZ HAYAT ve EMEKL‹L‹K A.fi 118 TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY S‹GORTA fi‹RKETLER‹ INSURANCE COMPANIES fiirket Ad› Adres Company Name Telefon-Faks ‹nternet Adresleri Address Telephone-Fax No.Web Sites MAGDEBURGER S‹GORTA A.fi Ba¤larbafl› K›s›kl› Cad. No.11 Altunizade 34662 Altunizade / ‹STANBUL Tel.: 0216 556 72 48-49 Faks: 0216 474 21 50 Cevizli Tugay Yolu No.6 34846 Kartal / ‹STANBUL Tel.: 0216 441 18 00 Faks: 0216 441 18 02 www.merkezsigorta.com Kefeliköy Cad. No.35 Tarabya 34457 Sar›yer / ‹STANBUL Tel.: 0212 363 25 00 Faks: 0212 299 48 49 www.raysigorta.com RUMEL‹ S‹GORTA A.fi Büyükdere Cad. 40/A Rumeli Han K.6 Mecidiyeköy / ‹STANBUL Tel.: 0212 275 00 99 Faks: 0212 275 31 11 RUMEL‹ HAYAT S‹GORTA A.fi Büyükdere Cad. 40/A Rumeli Han K.6 Mecidiyeköy / ‹STANBUL Tel.: 0212 273 04 04 0212 273 03 54-64 Faks: 0212 273 01 61 fiEKER S‹GORTA A.fi Meclisi Mebusan Cad. fieker Sigorta Han No.87 34433 F›nd›kl› / ‹STANBUL Tel.: 0212 251 40 70/4 0212 251 40 35/5 Faks: 0212 249 10 46 www.sekersigorta.com.tr TEB S‹GORTA A.fi Meclisi Mebusan Cad. 127 34427 F›nd›kl› / ‹STANBUL Tel.: 0212 292 25 60 Faks: 0212 292 25 71- 72 www.tebsigorta.com.tr T‹CARET S‹GORTA A.fi Teflvikiye Cad. No.119 34200 Niflantafl› / ‹STANBUL Tel.: 0212 231 06 56/3 Faks: 0212 296 66 63 www.ticaretsigorta.com.tr T.GENEL S‹GORTA A.fi Meclisi Mebusan Cad. No.91 34433 Sal›pazar› / ‹STANBUL Tel.: 0212 334 90 00 Faks: 0212 334 90 19 www.genelsigorta.com.tr Fahretin Kerim Gökay Cad. No.16 34662 Altunizade / ‹STANBUL Tel.: 0216 554 11 00 Faks: 0216 554 11 11 www.turknippon.com.tr TOPRAK S‹GORTA A.fi Y›ld›z Posta Cad. No.17 34394 Gayrettepe / ‹STANBUL Tel.: 0212 554 11 00 Faks: 0212 554 11 11 www.turknippon.com.tr VAKIF EMEKL‹L‹K A.fi Muallim Naci Cad. No.22 34347 Ortaköy Befliktafl / ‹STANBUL Tel.: 0212 310 37 00 Faks: 0212 310 39 99 www.vakifemeklilik.com.tr MERKEZ S‹GORTA A.fi RAY S‹GORTA A.fi T.N‹PPON S‹GORTA A.fi YAPI KRED‹ S‹GORTA A.fi YAPI KRED‹ EMEKL‹L‹K A.fi HALK REASÜRANS A.fi M‹LL‹ REASÜRANS A.fi TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ TÜRK‹YE S‹GORTA VE REASÜRANS fi‹RKETLER‹ B‹RL‹⁄‹ Büyükdere Cad. Yap› Kredi Levent / ‹STANBUL Tel.:0212 336 06 06 Plaza Faks: A Blok 021234330 336 08 08 www.yksigorta.com.tr Yap› Kredi Plaza A Blok Büyükdere Cad.34330 Levent / ‹STANBUL Tel.: 0212 336 76 00 Faks: 0212 336 79 79 www.ykyasam.com Büyükdere Cad. Yap› Kredi Tel.: 0212 324 52 46 Plaza A Blok K.8 34330 Faks: 0212 324 52 47 Levent / ‹STANBUL Tevikiye Cad. No.43-57 Tevikiye/ ‹STANBUL 34367 Tel.: 0212 231 47 30 Faks: 0212 230 86 08 www.millire.com Büyükdere Cad.Büyükdere Plaza No.195 Kat.1-2 34394 Levent / ‹STANBUL Tel.: 0212 324 19 50 Faks: 0212 325 61 08 www.tsrsb.org.tr ASSOCIATION OF THE INSURANCE AND REINSURANCE COMPANIES OF TURKEY 119