Terms used in official statistics

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Gross earned premium


Definition:
Premium written in the reporting period reduced by the provision for unearned premiums at the end of the reporting period and increased by the provision for unearned premiums at the beginning of the reporting period.

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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