PARTICULARITIES OF THE FINANCIAL STATEMENTS AT INSURANCE COMPANIES
PARTICULARITIES OF THE FINANCIAL STATEMENTS AT INSURANCE COMPANIES

Summary/Abstract: Financial statements are information support used inside the company, as well as in relations with the outside and they should provide an accurate image of assets, liabilities, financial position, profit and loss of the entity, for that financial year. The explanatory notes specific to insurance companies provide information and accounting policies on life insurance and general insurance, including information on gross written premiums, collected gross premiums, gross claims expenses, gross operating expenses, reinsurance balance. The profit and loss account at insurance companies includes three separate accounts, namely: technical account of insurance, life insurance technical account and non-technical account

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