Substantiating the Incurred but not Reported Reserve

In order to handle past and future liability taken by insurance contracts concluded, any insurance company must constitute and maintain technical reserves. Substantiating technical reserves is done through actuarial methods and its over-evaluation or under-evaluation influence solvency and financial...

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Bibliographic Details
Main Authors: Georgeta Vintilã, Daniel Armeanu
Format: Article
Language:English
Published: General Association of Economists from Romania 2009-12-01
Series:Theoretical and Applied Economics
Subjects:
Online Access:http://www.ectap.ro/articole/428.pdf