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)


  • Statement available in two variants
    • in PLN
    • in the thousands

If you need more information, contact us

Translated by Stanisław Anioła

Leave a Reply

Your e-mail address will not be published. Required fields are marked *