Kategorie powiązane z windykacją zakładów ubezpieczeń, ujęte w zagregowanych bilansach za lata 2001-2009
There are two kinds of insurance liabilities: unpaid insurance premium and insurance subrogation. Data related to both kinds of insurance liabilities are published by insurance companies in financial reports. The publication depicts data related to insurance liabilities, published in balance sheets of polish insurance companies (life companies as well as non-life companies), from 2001 to 2009. The accomplished analysis provides below – mentioned results: insurance liabilities are more important in the activity of non-life insurance companies (in comparison to life insurance companies) and higher influence on the total balance sheet value of unpaid premium than insurance subrogation.