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Definition:
Shall be created in the amount corresponding to the determined or expected ultimate value of future payments in respect of claims incurred, increased by loss adjustment expenses.
Source:
Provision for claims outstanding
Definition:
Shall be created in the amount corresponding to the determined or expected ultimate value of future payments in respect of claims incurred, increased by loss adjustment expenses.
Source:
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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
e-mail:
GUS – Departament Studiów Makroekonomicznych i Finansów
e-mail: