Wpływ rezerw techniczno-ubezpieczeniowych na wynik finansowy zakładów ubezpieczeń w Polsce w latach 2001-2015
The influence of technical and insurance reserves on financial results of insurance companies in Poland in 2001-2015

Summary/Abstract: Insurance and reinsurance companies are obliged to create technical provisions. The change in these provisions is one of the main categories affecting directly technical result of insurance and reinsurance undertakings. The purpose of the article is to present the recognition of changes in technical provisions in the financial reporting of insurance and reinsurance undertakings and to present how the change in technical provisions had an impact on the financial result of insurance and reinsurance companies in Poland in 2001-2015. The aggregate financial data published by the Polish Financial Supervision Authority was used for statistical analyses. It was determined how the individual technical reserves changed during the analysed years, which in turn had a direct impact on the balance sheet and tax results of the insurance companies.

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