Kapitały białoruskich zakładów ubezpieczeniowych – analiza struktury i problemy wyceny
Capital of Belarus insurance organizations – structure analysis and evaluation problem

Summary/Abstract: Capital as a source of financing occupies an important balance place . For some entities which are operating in accordance with Belarusian legislation, possession of it is associated with many problems, such as an assessment problem. Belarusian capital of insurance companies is analyzed in the article. The purpose of the article is to identify key elements of capital and the main problems associated with the creation and use of capital of these entities in the Republic of Belarus. Particular attention is paid to problems of current and balance evaluation of capital, as well as its sufficiency for maintaining the solvency of insurers. Also insurance reserves, which are a feature characteristic of this group of companies, and position of liabilities are analyzed. Analysis and deduction are used as research methods in the article. The subject of analysis is literature in the field of accounting and legal acts of Belarus.

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