Wymogi sprawozdawcze zakładów ubezpieczeń a ich wypłacalność
Reporting requirements of insurance undertakings and their solvig
Author(s): Jadwiga Wawer-BernatSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: insurance company; reporting by insurance company; solve; risk; technical insurance reserves
Summary/Abstract: Purpose — The purpose of the article is an indication of the reporting requirement of insurance undertakings. Design/methodology/approach — Adopted in article research methods are based on literature studies, review of legislation and taking action. Findings - The result of research is an indication of the need for reporting financial data in order to control the risks associated with the threat of the solvency of insurance undertakings. Originality/value — The originality of the article is to show the impact of the EU's solutions on the financial information presented by insurance undertakings.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2014
- Issue No: 71
- Page Range: 149-157
- Page Count: 9