OBEZBEĐENJE KVALITETA PODATAKA KAO KLJUČNI PREDUSLOV ADEKVATNE PROCENE OBAVEZA OSIGURANJA

In order to ensure the stability of the business of insurance companies, a timely and transparent reflection of the effects of economic changes in the financial statements is crucial. Since the technical reserves constitute the largest liability item in insurance companies, their calculation should be based on the application of adequate actuarial methods using the latest information and assumptions that may affect obligations related to existing insurance and reinsurance contracts. The above requirements are recognized within the framework of the Solvency II Concept as a single legislative and regulatory framework in the countries of the European Union and within the International Financial Reporting Standard 17, subject to insurance contracts. The subject of this paper is the input data and assumptions used in the evaluation of technical reserves in accordance with Solvency II and IFRS 17. The aim of the paper is to indicate the requirements that need to be met in order to ensure the quality of data, which is a key precondition for an adequate assessment insurance obligation.