Definition:
Financial statement of the insurers drawn from their insurance business only. The result achieved on the basis of the statement is a technical result, transferred to the General Profit and Loss Account (i.e. account of results from the whole business operation of the insurers), in order to determine the net and gross profit. The life insurers and other insurers are required to draw different technical accounts.

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.)