За природата на общата сметка в премийните резерви при животозастраховането и пенсионното осигуряване
On the nature of the collective account in the net premium reserves in life and pension insurance

Summary/Abstract: Net Premuim Reserves are in the center of life and pension insurance. Usually they are associated with the individual accounts of the insured while the collective account, being collective property of the insured and a very important part of the reserves, remains out-of-the-way and somewhat in the background. The focus here is on the nature and functions of the collective account using a pension plan as an example. This might be a basis for some conclusions about general insurance.

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