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How to Recognize Revenues from Gross Written Premium: Some Evidence from Insurance Companies Operating in Cee Markets

100%
Bokšová J., Strouhal J.
International Journal of Entrepreneurial Knowledge
|
2014
|
vol. 2
|
issue 2
39-44
EN
The research objective of this paper is to compare the current approaches in reporting of gross written premium in selected Central and Eastern European countries. Under current Czech regulations, the gross written premium in majority of Czech insurance companies is charged under the payment method set in the contract (i.e. annually, quarterly, monthly, etc.), however revenues from gross written premium for the accounting period are always shown in the proper amount. Our research confirmed that presented information about gross written premium in various jurisdictions is based on different methodologies and proved that for the comparability of data and for their information capability there is crucial to develop a precise definition of gross written premium; only in such case there would be possible to ensure the credibility of statistical data. Using these incomparable data may lead in many cases to misleading conclusions when evaluating the level of insurance in various countries and regions.
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Sektor ubezpieczeń w Polsce w 2012 roku

63%
Wiktorow A.
Zeszyty Naukowe Uczelni Vistula
|
2013
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issue 33/2013 Ekonomia IV
83-93
PL
W 2012 roku wzrosła składka przypisana brutto w prawie wszystkich grupach ubezpieczeń na życie oraz majątkowych i osobowych. Wzrost kwoty odszkodowań i świadczeń był nieco niższy. Wszystkie zakłady ubezpieczeń spełniały wymóg pokrycia marginesu wypłacalności/kapitału gwarancyjnego środkami własnymi oraz wymóg w zakresie pokrycia rezerw techniczno-ubezpieczeniowych aktywami. Po analizie wszystkich wskaźników finansowych, można stwierdzić, że sytuacja finansowa sektora ubezpieczeń, zarówno działu I, jak II, w 2012 roku w Polsce była stabilna i uległa nieznacznej poprawie w stosunku do roku poprzedniego.
EN
In 2012, the gross written premium in almost all groups of life as well as property and personal insurance. Growth of the amount of damages and benefits was a little bit lower. All the insurance companies met the requirement of coverage of the solvency margin, guarantee capital with equities as well as the requirement of coverage of technical and insurance reserves with assets. Having analysed all financial indices, one may ascertain that the financial standing of the sector of insurance both of the section I and II, in 2012, was in Poland stable, and it insignificantly improved vis-à-vis the previous year.
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