In the publication the reflection subject as a part of gross expenses of the enterprise, the expenses connected with insurance of grain is shined.
GNAU offers the scheme of reflection as a part of VR of the expenses connected with insurance of grain:
• the granary has the right to include in VR the sum of the insurance fees paid on contracts of a strakhoyovaniye, within 5 % of the sum of VR of the reporting period (subitem 5.4.6 of the Law on profit), and in VD – the sum of a kompenyosatsiya of such expenses, received from a poklazhedatel (subitem 4.1.6 of the Law on profit);
• the poklazhedatel has the right to include in VR of a compensation amount of the insurance payments, paid to a strakhoyovatel, within 5 % of the sum of VR of the reporting period (as actually it incurs expenses on insurance).
Thus, as the insurer of GNAU considers a zernokhranitel, but thus resolves to a poklazhedatel in compensation of insurance payments in VR as usual expenses on insurance.
We look at a question a little differently.
As in this case the granary represents itself as the insurer, on insurance platezham it can have VR only. That is the expenses connected with insurance, it can include in VR in predelax 5 % of the sum of VR of the reporting period (subitem 5.4.6 of the Law on profit).
The sum of insurance payments to the granary is expedient for putting in cost of services in grain storage, without allocating them as independent payment. Respectively cost of the services rendered to a poklazhedatel (where insurance payments will be included also) should be included in VD structure (subitem 4.1.1 of the Law on profit) *.
Poklazhedatel in that case incurs only the expenses connected with compensation of cost of services in storage of grain. These expenses join in VR structure on the basis of item 5.1 of the Law on profit.
Other option of insurance is possible also.
The granary can act and as the insurance agent (Art. 15 of the Law on insurance **). In this case it will operate for and on behalf of the insurer and to carry out a part of his functions: zaklyuchat insurance contracts to receive insurance payments, to execute the works connected with implementation of insurance payments and insurance compensations. Therefore the granary will have an income in the size a voznagrazhdeyoniya, paid to it the insurer according to the assignment contract, and also the income of the rendered services in grain storage (to subitem 4.1.1 of the Law on profit). The sum of insurance payments thus at it won’t join neither in VD, nor in VR (subitem 7.9.1, 7.9.2 Laws on profit).
Poklazhedatel will have in that case:
a) the expenses connected with compensation of cost of services in storage of grain which join in VR structure (item 5.1 of the Law on profit),
b) expenses on insurance of own property (grain) within 5 % of the sum of VR of the reporting period (subitem 5.4.6 of the Law on profit).
* At this granary – the payer of the VAT should add the VAT for an overall cost of services in grain storage.
** The law of Ukraine from 07.03.96 of No. 85/96-BP About insurance.
(On Balans-Klub newspaper materials).