Rezerwy techniczno-ubezpieczeniowe – aspekty bilansowe i podatkowe
Technical provisions – balance sheet and tax aspects

Summary/Abstract: The aim of the text is to present the impact of technical provisions on the financial result and income tax basis in the insurance, using Polish and international accounting regulations. The article is divided into three interrelated sections: decription of economic nature of technical provisions in the light of Polish and international accounting regulations, presentation and analysis of the rules (policies) in the field of technical provisions in the consolidated and separate financial statements of PZU SA for 2013, and tax aspects of technical provisions. The main conclusion is that the acounting policy according to technical provisions in the consolidated and unconsolidated financial statements is similar. The authors also pay special attention to the margins of IBNR reserve estimates, which may depend on the level of the burden of income tax.

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