%0 Journal Article
%T SPECIFIC ASPECTS OF THE TECHNICAL RESERVES OF INSURANCE ACCOUNTING
%A CRISTINA MIHAELA NAGY
%A DUMITRU COTLE£¿
%J Annals of the University of Petrosani : Economics
%D 2011
%I University of Petrosani
%X The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.
%K insurance companies
%K technical reserves
%K premium
%K loss reserve
%K technical reserves accounting
%U http://www.upet.ro/annals/economics/pdf/2011/Nagy-Cotlet.pdf