Technical reserves in the insurance services - comparison of national limits in the selected EU countries
2009
Blahova, M. | Majtanova, A.,University of Economics, Bratislava (Slovak Republic). Faculty of National Economy
In modern economies the insurance industry has been outlined as a specific sector focusing on technical reserves' accumulation as well as their management, distribution and appreciation. Any insurance company's technical reserves are defined as financial funds of its clients having been accumulated as a proportion of insurance premium and calculated on the basis of actuarial mathematics. Accumulation of technical reserves as well as forms and limits of their allocations have been subjects of specific legislations in particular European countries and observing the law has been under the control of supervisory authorities. The European Union Directives determine the minimum standards for the EU countries' legislations on technical reserves though the countries are allowed to determine even more rigid rules of their own. The paper presents the comparison of national limits of technical reserves in the insurance services in the selected EU countries
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