Scope of information indicated in financial statement referred in Minister of Finance regulation, on the special rules of INSURANCE UNDERTAKINGS AND REINSURANCE ESTABLISHMENTS accounting
Statement Structure:
- Financial statement header
- Introduction to financial statement
- Consolidated balance (Assets, Liabilities)
- Consolidated technical of property and personal insurance account
- Consolidated technical of life insurance account
- Consolidated general profit and loss account
- Consolidated collation of changes in own capital
- Consolidated cash flow statement
- Additional information and explanations
- Settlement of a difference between basis for taxation of income tax and a gross financial result (profit, loss)
Remarks:
- Statement available in two variants
- in PLN
- in the thousands
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Translated by Stanisław Anioła