On 22 November 2016, the Polish Insurance Association, in collaboration with KPMG, organised a seminar entitled: “Year-end closing – the impact of regulatory changes on accounting and reporting of insurance companies”, which took place at the Mercure Hotel in the Centre of Warsaw, at ul. Złota 48-54.
The topics addressed at the seminar concerned, first of all, accounting, financial and actuarial issues – such as the selected Solvency II issues (limit of contract, unbundling), capital requirement of solvency, differences between insurance technical reserves for the needs of solvency and accounting, differences in valuation of balance-sheet items between PSR and Solvency II, the capacity of deferred taxes to absorb losses, the obligation to examine a report on solvency and financial condition of an insurance company.
Selected issues concerning revenue recognition principles according to PSR, tax treatment of assets for the purposes of solvency and the revaluation of deposits as classified as available-for-sale financial assets were also discussed.
The seminar was attended by nearly 200 insurance company professionals, the Polish Financial Supervision Authority, the Ministry of Finance, representatives of trade press and academic centres.
Presentations given at the seminar:
01-granica-kontraktu-i-unbundling
02-kapitalowy-wymog-wyplacalnosci
03-rezerwy-techniczno-ubezpieczeniowe
04-ocena-transferu-istotnej-czesci-ryzyka-ubezpieczeniowego
05-wdrozenie-mssf-9-przez-ubezpieczycieli
06-wybrane-zagadnienia-rachunkowe
07-analiza-roznic-w-wycenie-pozycji-bilansowych-pomiedzy-psr-a-s2
08-zdolnosc-podatkow-odroczonych-do-absorbcji-strat
10-praktyczne-aspekty-wdrozenia-jpk