Gross earned premium reduced by the reinsurers`s share of premium and reduced (or increased) by reinsurers`s share of provision for unearned premium.
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.
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