Terms used in official statistics

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Investment charges


Definition:
Internal and external costs arising out of investment activity performed by an insurance undertaking, such as: costs of maintenance of land and buildings, investment management costs, bank commissions and brokerage houses commissions.

Source:
  • 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. poz. 1825, z późn. zm.)

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