All the features of mutuality are most pronounced in small mutuals. This articleaims to identify the characteristics and principles of operation of a small mutualsin theory and practice of insurance market. The article also identifies opportunitiesand threats in the context of Solvency II. Both theoretical considerations andanalysis of legal solutions indicate that the continuation of this form, the exemptionfrom the rules of the new solvency system and build internal, national rulesof action, could potentially be an opportunity for mutual insurance in the formof a small mutual.
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