Fundusz prewencyjny w działalności ubezpieczeniowej
A Prevention Fund in Insurance Activity

Summary/Abstract: The article presents specific features of the prevention fund, discusses both an accounting anda tax approach to the treatment of expenditure on prevention, as well as examines the importanceof marketing activities in insurance prevention and indicates various similarities and differences.The activities financed from the prevention fund can also play an important role in shaping theprice of a product, thereby influencing the overall technical result. A certain preventive actionincluded in the product price may become a part of an insurance offer. A possible marketingaspect of using the prevention fund is only an indirect consequence of expenditure from the fund,incurred by the insurance company in accordance with its statutory purpose. In addition to that,the authors discuss the possibility of transferring the fund’s resources to policyholders so that theycan meet preventive objectives in the light of Article 18 (1) of the Insurance and ReinsuranceActivity Act, according to which in the case of insurance for someone else’s account, thepolicyholder receives neither remuneration nor other benefits in connection with offeringinsurance protection nor activities related to the performance of an insurance contract.Prevention activities are targeted at insurers’ customers directly or indirectly and may be of a moreuniversal nature, with their beneficiaries being other members of society (e.g. the purchase of a firetruck may bring a benefit to other insured in the future). A specified action financed from theprevention fund may cover only the customers of an insurer in question (e.g. subsidizing preventiveexaminations of its customers) provided that the basic principles are met and the participationin it does not depend on the conclusion of a contract with the insurer. Therefore, as long as theprevention fund is used in a manner serving directly the purpose of reducing the risk of occurrenceof random events as well as their consequences, it ought to be assumed that the benefit obtained bya specified group of customers should not be qualified as a marketing activity.

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