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Regulation of the Minister of Finance of April 12, 2016, on the specific accounting principles for insurance companies and reinsurance companies
Rozporządzenie Ministra Finansów z dnia 12 kwietnia 2016 r. w sprawie szczególnych zasad rachunkowości zakładów ubezpieczeń i zakładów reasekuracji
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2016-04-12
Entry into force
2016-05-07
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
insurancefinancial statementinsurance activitiesAccounting recordsaccounting
Related acts
Acts Declared Repealed (2)
- Regulation of the Minister of Finance of October 27, 2015 amending the regulation on special accounting rules for insurance and reinsurance undertakings · 2016-05-07
- Regulation of the Minister of Finance of December 28, 2009, on special accounting rules for insurance and reinsurance companies · 2016-05-07
Amending Acts (1)
References (6)
- Law of September 11, 2015 on insurance and reinsurance activity
- Law of 7 July 2005 on crop and livestock insurance
- Law of July 2, 2004 on freedom of economic activity
- Law of May 22, 2003, on compulsory insurance, the Insurance Guarantee Fund, and the Polish Motor Insurers' Bureau
- Regulation of the Minister of Finance of December 12, 2001, on the detailed rules for recognition, valuation methods, scope of disclosure, and presentation of financial instruments.
- Law of 7 July 1994 on guaranteed state insurance.
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 29 September 1994 on accounting. · art. 81 ust. 2 pkt 6 lit. a
Acts referring to this act
- Implementing Regulations: Law of 29 September 1994 on accounting.
- Amended Acts: Regulation of the Minister of Finance and Economy of December 30, 2025, amending the regulation on special accounting rules for insurance and reinsurance undertakings
- References: Regulation of the Minister of Development and Finance of November 21, 2016, on special accounting rules and financial statements of the Insurance Guarantee Fund
- References: Regulation of the Minister of Finance of April 29, 2016, on additional financial and statistical reports of insurance companies and reinsurance companies
- Repeals Resulting From: Regulation of the Minister of Finance of October 27, 2015 amending the regulation on special accounting rules for insurance and reinsurance undertakings
- Repeals Resulting From: Regulation of the Minister of Finance of December 28, 2009, on special accounting rules for insurance and reinsurance companies