Wycena aktywów i pasywów zakładów ubezpieczeń a wymogi wypłacalności

Abstract

This article presents the main differences in the valuation of insurance companies in terms of accounting and reporting for solvency purposes. However, it is worth mentioning that the solutions in the measurement of assets and liabilities for solvency purposes are only proposed by supervisory authorities in identifying fair value. Only entry into force of all legislation related to the Solvency II Directive will set the directory of authorized methods of valuation for the solvency purposes.

Keywords

• assets
• liabilities
• fair value
• valuation of assets
• solvency requirements