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Specific Aspects of the Technical Reserves of Insurance Accounting

Author

Listed:
  • Cristina Mihaela Nagy

    („TIBISCUS” University of Timisoara, Romania)

  • Dumitru Cotleț

    (West University of Timisoara, Romania)

Abstract

The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.

Suggested Citation

  • Cristina Mihaela Nagy & Dumitru Cotleț, 2011. "Specific Aspects of the Technical Reserves of Insurance Accounting," Annals of the University of Petrosani, Economics, University of Petrosani, Romania, vol. 11(1), pages 171-178.
    • Handle: RePEc:pet:annals:v:11:y:2011:i:1:p:171-178
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    File URL: http://upet.ro/annals/economics/pdf/2011/Nagy-Cotlet.pdf
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    Citations

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    Cited by:

    1. Jan Hájek, 2020. "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4).
    2. Jan Hájek, 2020. "Effect of tax deductibility on technical reserves recognized by Czech and Slovak insurance companies [Vliv daňové uznatelnosti na výši technických rezerv tvořených českými a slovenskými pojišťovnam," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2020(3-4), pages 25-37.

    More about this item

    Keywords

    insurance companies; technical reserves; premium; loss reserve; technical reserves accounting;
    All these keywords.

    JEL classification:

    • G22 - Financial Economics - - Financial Institutions and Services - - - Insurance; Insurance Companies; Actuarial Studies
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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