Specific Aspects of the Technical Reserves of Insurance Accounting

Cristina Mihaela Nagy () and Dumitru Cotleț ()
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Cristina Mihaela Nagy: „TIBISCUS” University of Timisoara, Romania
Dumitru Cotleț: West University of Timisoara, Romania

Annals of the University of Petrosani, Economics, 2011, vol. 11, issue 1, 171-178

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.

Keywords: insurance companies; technical reserves; premium; loss reserve; technical reserves accounting (search for similar items in EconPapers)
JEL-codes: G22 M41 (search for similar items in EconPapers)
Date: 2011
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:pet:annals:v:11:y:2011:i:1:p:171-178

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