Terms used in official statistics

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Provision for unearned premiums

Generated as a written premium falling on the next reporting periods, proportionally to the period the premium has been written for and/or a risk expected in the next reporting periods.

  • 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:
Halina Nalepa