Warianty tytułu
Insurance Profitability in Poland in the Years 1996-2005
Języki publikacji
Abstrakty
Wyjaśniono użyteczność badań w zakresie rentowności ubezpieczeń. Przedstawiono analizę danych dotyczących rentowności sprzedaży ubezpieczeń. Zamieszczono i omówiono dane odnoszące się do struktury kapitałów zakładów ubezpieczeń i ich rentowności.
Profitability is a subject of interest to both owners and managers of insurance companies and plays an important role in finance management. The interest in studies on profitability results from normative, managerial and allocative premises. In these studies three areas of analysis were differentiated, i.e. profitability of sales, including profitability of technical activity, profitability of assets, and profitability of capital. Each of those areas was analysed as regards insurance companies in general and taking into account the divsion into life and non-life insurance companies. 'The analysis showed differences in the character of their activities. The results of analysis clearly indicate that profitability of technical activity was different which is a consequence of the fact that other factors are taken into account in the life and non-life insurance companies. Profitability of technical activity throughout the whole analysed period of ten years was positive, showing a growing trend and its level was close to that of profitability of sales. Among the non-life insurance companies one can observe considerable differentiation, with a growing trend, between profitability of technical activity and profitability of sales. Growth of profitability of sales had an impact on profitability and volume of insurance companies own capital as well as on their structure. A bigger share of own capital resulting from improved profitability of insurance enhances the financial condition and security of the insurance sector. (original abstract)
Rocznik
Numer
Strony
242-252
Opis fizyczny
Twórcy
autor
Bibliografia
- Art. 18 Ustawy z dnia 22.05.2003 roku o działalności ubezpieczeniowej, DzU nr 124, poz. 1151 z późn. zm.
- Art. 146 i 147 Ustawy z dnia 22.05.2003 roku o działalności ubezpieczeniowej, Rozporządzenie Ministra Finansów z dnia 28 listopada 2003 r. w sprawie sposobu wyliczenia marginesu wypłacalności oraz minimalnej wysokości kapitału gwarancyjnego, DzU nr 211 z 2003 roku, poz. 2060.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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