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Restrictions on investments of means of insurers. In Brazil, Bulgaria,

To Hungary and Poland the requirement to invest actives of the insurance operates

The companies in the approved kinds of financial tools in home market, Including the governmental securities. Such actives switch on in Bulgaria Bank deposits, the real estate (a maximum to 25 %), individual share and Obligations of local authorities. In Bulgaria insurers can carry out Capital investments abroad, having obtained on this special permit The Ministries of Finance. Brazil demands, that insurers put 25 % Reserves in the Brazilian actions traded and approved by observant body. Investment of reserves abroad is forbidden. In Poland the maximum limit

Investments abroad - 5 % of the actives covering the obligations of the insurer,

For the overcautious person this norm - 15-25 % depending on the status.

The taxation of insurance payments. Among six countries of the award are subject

To the taxation only in Chile where the tax in 18 % is paid from all awards Except earthquake and life insurance, and the special tax in 22 % - on The insurance made abroad. In Poland the payment in 2 % is established from

Awards at insurance upon a fire for the purpose of financing of fire-fighting crews, 7 %

On actions of intermediaries (brokers and agents), and the tax in 0,3 % on financing

Authorities. Into Hungary it is entered 6 %-s' post gathering and a number of other taxes with

The purpose of financing of firemen.



5.1. Influence of requirements of the WTO (the General agreement in sphere of services) on

Regulation of the insurance market

The general agreement contains in sphere of services and financial operations

The application with the list of financial services, including insurance and connected with

It of service:

* Direct insurance (life insurance and insurance other, than Life insurance);

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