{"title":"A Comparative Analysis of Outstanding Claim Reserves","authors":"Zlata Djuric, Bojan Maračić","doi":"10.5937/EKONHOR1703211D","DOIUrl":null,"url":null,"abstract":"The key processes in the business of insurance companies (IC) which define the financial viability of their business activities, as the most important element, are the adequate amount of technical reserves (TR). The TR level enables a critical insight into the numerous aspects of the insurers industry, which can be a useful indicator for a future business strategy. Through legal regulations and international accounting standards, supervisory authorities are focused on the TR level and their mobility in order to respond to the user’s requests at any time. A COMPARATIVE ANALYSIS OF OUTSTANDING CLAIM RESERVES","PeriodicalId":52337,"journal":{"name":"Economic Horizons","volume":"164 1","pages":"211-226"},"PeriodicalIF":0.0000,"publicationDate":"2017-12-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Economic Horizons","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5937/EKONHOR1703211D","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"Economics, Econometrics and Finance","Score":null,"Total":0}
引用次数: 0
Abstract
The key processes in the business of insurance companies (IC) which define the financial viability of their business activities, as the most important element, are the adequate amount of technical reserves (TR). The TR level enables a critical insight into the numerous aspects of the insurers industry, which can be a useful indicator for a future business strategy. Through legal regulations and international accounting standards, supervisory authorities are focused on the TR level and their mobility in order to respond to the user’s requests at any time. A COMPARATIVE ANALYSIS OF OUTSTANDING CLAIM RESERVES
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