Wpływ rezerw techniczno-ubezpieczeniowych na wynik finansowy zakładu ubezpieczeń
Impact of the technical-insurance provisions on the financial result of an insurance company

Summary/Abstract: The insurance business involves a special risk. The insurance premium is estimated when the costs that may arise in connection with the concluded insurance agreement are not known yet. One of the forms of hedging against the risk results is establishing the technical-insurance provisions. The technical-insurance provisions constitute one of the most important items among liabilities of an insurance company, and any change in their status essentially affects the technical result of an insurance company. The level and structure of these provisions to a large extent condition the hedging against results of the insurance business.

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