Scope of information indicated in a financial statement referred in ARTicle 45 acts, for insurance units and reinsurance establishments
Statement Structure:
- Financial statement header
- Introduction to financial statement
- Balance (Assets, Liabilities)
- Off-balance positions
- Wealth and personals technical insurance account
- Technical life insurance account
- Account of profits and loss
- Collation of changes in own (fund) capital
- Cash flow account (direct method)
- Additional information and explanations
- Settlement of the 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