EN
The aim of this paper is an analysis related to the impact of reinsurance on the underwriting result of the 10th group’s the second Division of the insurance. The analysis is based on the ten- -year period (1999–2008) of insurance data in Poland. The author of the paper, in order to determine the effects of the reinsurance on the underwriting result of the 10th group’s, has carried out a simulation of the technical account and has examined the underwriting results with references to reinsurance business. In the second step, the author has made a comparison between these estimated underwriting results related to reinsurance activity and the actual value of the underwriting results.