This document outlines revisions to the regulation concerning the Presentation of Financial Statements of Insurance, Reinsurance, and Pension Companies, published in the Official Gazette on October 1, 2023. The key amendments involve changes to specific dates and the removal of certain notes to enhance clarity and compliance regarding portfolio reporting.
Article 1
The term “2025” in the first paragraph of the temporary Article 1 has been changed to “2026.”
Article 2
The reference “1/1/2025” in the first paragraph of Article 12 has been modified to “1/1/2026.”
Article 3
The second table in the notes numbered 16.2, 16.6, and note 16.9.1 has been repealed. Additionally, phrases in notes 16.8.4, 17.4, and 18, stating “Portföy bazında verilmelidir,” have been amended to read, “Kurum tarafından belirlenen asgari portföy seviyesi dikkate alınmalıdır.”
Article 4
This regulation will enter into force on the following dates:
a) The provisions of Article 3 will take effect on January 1, 2026.
b) The other articles will take effect on the date of publication.
Article 5
The implementation of this regulation will be managed by the President of the Insurance and Private Pension Regulation and Supervision Authority.
