2005 Yılı Faaliyet Raporu

Transkript

‹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‹⁄‹
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.
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.
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
TÜRK‹YE S‹GORTA VE
REASÜRANS fi‹RKETLER‹
B‹RL‹⁄‹
(TSRfiB)
ASSOCIATION OF THE
INSURANCE AND
REINSURANCE
COMPANIES OF TURKEY
(TSRfiB)
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.
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.
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.
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
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
(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
(Until 20.10.2005)
Member
Ramazan ÜLGER
(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
(Until 15.03.2006)
Erdinç YURTSEVEN
(From 01.05.2006)
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
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
• 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
• 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
• 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
11
G‹R‹fi
INTRODUCTION
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 aç›¤›na paralel
olarak, 2004 y›l›nda 15.6 milyar dolar olan cari ifllemler aç›¤› 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 aç›¤› 9.7 milyar YTL olmufltur. Bütçe aç›¤›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.
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.
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.
15
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 Aç›¤›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 (%)
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 (%)
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
Source: Swiss Re, Sigma No 2/2005
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
Source: Swiss Re, Sigma No 2/2005
TÜRK S‹GORTA
SEKTÖRÜ
THE TURKISH
INSURANCE INDUSTRY
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.
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.
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
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
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
27.94
Prim
Premium
Bir Önceki Y›la
Göre De¤iflim
Anual Changes
865.562
Prim
Premium
50.66 18.19
645.476
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
2005
Prim
Premium
2004
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
100.00 6.785.792
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
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
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
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
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
2005
847.501.887
2004
798.563.927
2003
2002
2001
621.241.454
412.594.031
311.934.375
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
2005
216.769.033
2004
200.999.982
2003
2002
2001
144.537.081
99.568.530
76.085.163
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
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.
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
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
2005
2.772.880.677
2004
2.283.476.118
2003
2002
2001
1.517.620.270
908.204.020
713.046.727
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
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
2005
240.237.239
2004
206.130.685
2003
2002
2001
158.975.108
119.450.280
85.128.605
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.
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
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
year and 64.42 percent as based on USD.
2005 y›l›nda tar›m branfl›nda hasar oran› yüzde 87,38 olarak
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
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
2005
36.195.167
2004
22.013.804
2003
2002
2001
14.775.153
9.406.341
6.012.146
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
In the Legal Protection branch where fifteen companies are operating,
the premium income in 2005 was raised to 21,728,105 YTL, showing
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
2005
16.205.329
2004
14.168.740
2003
2002
2001
3.941.506
1.755.151
1.565.491
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
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
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
2005
3.348.004
2004
2.006.477
2003
2002
2001
822.882
270.774
245.872
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.
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
In the Health branch where thirty three companies are operating, the
premium income in 2005 was raised to 798,538,595 YTL, showing
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
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
in the previous year, has been realized as 6.02 percent in the year
2005.
410.422.000
270.383.000
2005
595.568.761
2004
2003
2002
2001
510.374.904
371.494.634
250.296.235
187.822.544
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.
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.
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
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
1.032.552.000
686.350.000
461.350.000
2005
926.321.133
2004
915.920.807
2003
2002
2001
741.095.654
418.571.180
320.478.583
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.
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.
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.
39
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.
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.
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.
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.
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.
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
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
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
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
45
TÜRK S‹GORTA
SEKTÖRÜNÜN
‹STAT‹ST‹K‹ TABLOLARI
STATISTICAL TABLES OF
THE TURKISH INSURANCE
SECTOR
47
TÜRK S‹GORTA SEKTÖRÜNÜN
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
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
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
49
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
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
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
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
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
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
51
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
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
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
53
INSURANCE SECTOR
3.Hayat Branfl› Konsolide Kar/Zarar Hesab› (fiirketler) (31.12.2005) (YTL)
Hayat
TEKN‹K GEL‹R
1,874,885,118
b.) Reasüröre Devredilen Primler (-)
b.) Devreden Kazan›lmam›fl Primler Karfl›l›¤› (Reas.Pay›) (-)
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
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
136,539,016
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 (Gross)
b.) Premiums Ceded to Reinsurer (-)
a.) Provisions for Unearned Premiums (Gross) (-)
b.) Provisions for Unearned Premiums (Reinsurer's share)
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 (Gross) (-)
b.) Paid Losses (Reinsurer's share)
a.) Provisions for Outstanding Losses (Gross) (-)
b.) Provisions for Outstanding Losses (Reinsurer's share)
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
136,539,016
55
INSURANCE SECTOR
4. Hayat D›fl› Branfllar›n Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) (31.12.2005) (YTL)
TEKN‹K GEL‹R
a.) Yazlan Primler (Brüt)
E.) TEKN‹K OLMAYAN BÖL‹MDEN AKTARILAN YATIRIM GEL‹RLER‹
F.) D‹⁄ER TEKN‹K GEL‹RLER
TEKN‹K G‹DER
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 (Gross)
b.)Premiums Ceded to Reinsurer (-)
a.)Provisions for Unearned Premiums (Gross) (-)
b.)Provisions for Unearned Premiums (Reinsurer's share)
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
TECHNICAL EXPENSES
a.)Paid Losses (Gross) (-)
b.)Paid Losses (Reinsurer's share)
a.)Provisions for Outstanding Losses (Gross) (-)
b.)Provisions for Outstanding Losses (Reinsurer's share)
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
31.969.623
6.727.289
14.563.437
-
3.903.099
107.094
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
-
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
-
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
57
INSURANCE SECTOR
5. Hayat Branfl› Konsolide Kar/Zarar Hesab› (Reasürans fiirketleri) (31.12.2005) (YTL)
Hayat
TEKN‹K GEL‹R
E.) HAYAT BRANfiI YATIRIM GEL‹RLER‹
F.) YATIRIMLARDAK‹ GERÇEKLEfiMEM‹fi KARLAR
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
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 (Gross)
b.) Premiums Ceded to Reinsurer (-)
a.) Provisions for Unearned Premiums (Gross) (-)
b.) Provisions for Unearned Premiums (Reinsurer's share)
a.) Provisions for Unearned Premiums Brought Forward(Gross)
b.) Provisions For Unearned Premiums Brought Forward (Reins. share) (-)
E.) LIFE BRANCH INVESTMENT INCOME
F.) UNREALIZED PROFITS IN INVESTMENT
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 (Gross) (-)
b.) Paid Losses (Reinsurer's share)
a.) Provisions for Outstanding Losses (Gross) (-)
b.) Provisions for Outstanding Losses (Reinsurer's share)
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 (-)
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
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
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
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
272,119
- 122,335,818
59
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
(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
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
-
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
61
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
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
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 (%)
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
63
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
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
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
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
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
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
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
YASAL DÜZENLEMELER
VE
AVRUPA B‹RL‹⁄‹
MEVZUATINA
UYUM ÇALIfiMALARI
LEGISLATION
AND
HARMONIZATION WITH
THE ACQUIS
COMMUNAUTAIRE
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.
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.
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.
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.
69
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.
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.
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
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
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.
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.
71
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
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.
“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.
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
Mesleki Sorumluluk Sigortas› Genel fiartlar› 16 Mart 2006 tarihinde
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.
73
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.
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,
75
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,
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,
of the Draft Regulation on Arrangement of Methods of Supplying
Compulsory Insurances by Public Entities and Institutions,
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.
of the Draft Regulation on Traffic Insurance Information Canter,
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.
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.
79
ULUSLARARASI
KURULUfiLARLA
‹L‹fiK‹LER VE
AVRUPA B‹RL‹⁄‹ UYUM
SÜREC‹ ÇALIfiMALARI
RELATIONS WITH
INTERNATIONAL
INSTITUTIONS AND
HARMONIZATION WITH
THE EUROPEAN UNION
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.
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.
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.
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.
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.
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.
83
“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.
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.
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.
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.
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.
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.
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.
87
MAL‹ VE F‹NANSAL
KONULARDAK‹
GEL‹fiMELER VE
FAAL‹YETLER
DEVELOPMENTS AND
ACTIVITIES ON FISCAL AND
FINANCIAL MATTERS
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
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
89
1. DEVELOPMENTS AND
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.
- 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. DEVELOPMENTS AND
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.
91
1. DEVELOPMENTS AND
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:
-
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
1. DEVELOPMENTS AND
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.
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. DEVELOPMENTS AND
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.
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.
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.
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.
95
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.
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.
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.
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.
97
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.
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.
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.
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.
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.
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.
101
PROJELER, KONFERANSLAR
VE YAYINLAR
PROJECTS, CONFERENCES
AND PUBLICATIONS
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.
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 kitapç›¤›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› kitapç›¤›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.
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.
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›
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
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.
VE SEMPOZYUMLAR
“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.
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.
107
VE SEMPOZYUMLAR
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.
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.
VE SEMPOZYUMLAR
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.
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.
109
VE SEMPOZYUMLAR
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.
VE SEMPOZYUMLAR
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.
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›
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›
5. “European Union Insurance Legislation And Implementation
Seminar Held In Cooperation With Tsrsb And Taiex)” Kitab›
6. “Yükümlülük Karfl›lama Yeterlili¤i II (Solvency II)” Kitab›
7. “Sigorta fiirketlerinin Tabi Oldu¤u Vergiler ve Uygulamalar”
Kitab›
(TSRfiB Yay›n No:10)
8. “Sigorta Sektörü ‹statistik Çal›fltay›” Kitab›
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›
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.
(TSRfiB Publication No: 1)
2. “Eliminating Problems Arising in the Application of Uniform
Accounting Plans”
3. The Book on the Presentations made during the First National
Insurance Symposium
4. “European Union Insurance Legislation and Implementation
Seminar held in cooperation with TSRfiB-TAIEX”(in Turkish)
5. “European Union Insurance Legislation and Implementation
Seminar held in cooperation with TSRfiB And TAIEX”
(in English)
6. “Solvency II”
7. “Taxes Applicable to Insurance Companies”
8. “Insurance Statistics Workshop”
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”
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.
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”
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”
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”
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”
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.
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.
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›
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
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.
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.
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.
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.
115
EK:
S‹GORTA VE REASÜRANS
fi‹RKETLER‹N‹N
‹S‹M VE ADRESLER‹
ANNEX:
NAMES AND
ADDRESSES OF THE
INSURANCE AND
REINSURANCE
COMPANIES
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
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
117
fiirket Ad›
Company Name
INSURANCE COMPANIES
Adres
Telefon-Faks No.
Address
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
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
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
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
Tel.: 0216 544 00 00
Faks: 0216 544 00 10
www.isvicrehayat.com.tr
Ba¤larbafl› K›s›kl› Cad. No.11 34662
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
INSURANCE COMPANIES
fiirket Ad›
Adres
Company Name
Telefon-Faks
Address
MAGDEBURGER S‹GORTA A.fi
Ba¤larbafl› K›s›kl› Cad. No.11
Altunizade 34662
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‹⁄‹
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
119

2005 Yılı Faaliyet Raporu

Transkript

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