Rezerwa na wyrównanie szkodowości w prawodawstwie wybranych krajów

Abstract

Equalisation provision is one of the main pillars of the insurers solvency in Finland and its role in EU legislation is under investigation during the "Solvency II" project. Accounting standards for insurance are also crucial for the solvency of insurers as they describe the flow of capital in a company. An article describes the position of equalisation provision in legislation of selected countries like: Poland, EU. Special interest is dedicated to the rules defining equalisation provision in Finland as to the one of the most sophisticated and efficient rules.