Terms used in official statistics

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Acquisition costs

Costs related to concluding and renewing insurance contracts including direct costs, such as: commissions paid to insurance intermediaries, remuneration with surcharges for acquisition employees, costs of medical examinations, costs of certificates and expertise to assess the insurance risk, costs of issuing of policies, costs of including the contract in the portfolio, and indirect costs, such as: costs of advertising and promotion of insurance products and general expenses related to verification of the applications and issuing of the policies.

  • Council Directive 91/674/EEC of 19 December 1991 on the annual accounts and consolidated accounts of insurance undertakings
    Place of publication: Dz. Urz. UE L 374 z 31.12.1991, str. 7—31
  • Regulation of the Minister of Finance of 28 December 2009 on special accounting rules for insurance and reinsurance companies
    Place of publication: Dz. U. z 2009 r. poz. 1825, z późn. zm.

Contact person on methodology:
GUS – Departament Studiów Makroekonomicznych i Finansów