Računovodstveni tretman šteta i interno izvještavanje o štetama u društvima za osiguranje

master's thesis

• Title (english): Accounting treatment of claims and internal reporting of claims in insurance companies
• Author: Nikolina Antolić
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Martina Dragija Kostić (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2024-07-01, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Društva za osiguranje su oduvijek činila važnu komponentu financijskih društava no u Hrvatskoj su u posljednjih nekoliko godina posebno dobila na važnosti zbog nepredvidivih događaja poput potresa ili pandemije. Njihova osnovna svrha je zaštita od posljedica budućih štetnih događaja. Sva društva za osiguranja moraju dobiti odobrenje od Hrvatske agencija za nadzor financijskih usluga, koja nad njima provodi nadzor i superviziju. Dvije osnove skupine osiguranja su: životno i neživotno osiguranje te unutar tih skupina postoji nekoliko vrsta osiguranja. Štetni događaji koje društva za osiguranje pokrivaju opisani su u ugovorima o osiguranje te on ovisi o vrstama osiguranja. Vrlo važnu stavku u društvima za osiguranje čine tehničke pričuve koje društva moraju oblikovati kako bi mogla pokriti sve obveze iz ugovora o osiguranju, kao i eventualne gubitke zbog rizika iz poslovanja osiguranja. Društva su dužna oblikovati tehničke pričuve prema računovodstvenim propisima u skladu s poslovima osiguranja, odnosno poslovima reosiguranja koja obavljaju. U slučaju nastanka štetnog događa prvi korak je prijava štete društvima za osiguranje. Tek nakon prijave na red dolazi pregledavanje događaja od strane osiguravatelja te procjena je li štetni događaj pokriven ugovorom o osiguranju. Ako je pokriven, tada su društva za osiguranje obvezna isplatiti osiguraniku ili trećoj osobi ugovoreni financijski iznos. Interno izvještavanje je vrlo bitno u društvima za osiguranje jer pružaju menadžmentu informacije o poslovanju društvo (financijsko i nefinancijsko) te menadžment na temelju tih informacija donosi odluke i upravljanja poslovanjem

Abstract (english)

Insurance companies have always been an important part of financial companies, but in Croatia they have become particularly important in recent years due to unpredictable events such as earthquakes or pandemics. Their main purpose is to protect against the consequences of future harmful events. All Insurance companies must be licenced by the Croatian Financial Services Supervision Agency, which supervises and controls the companies. There are two basic groups of insurance: life and non-life insurance, and within these groups there are different types of insurance. The claims covered by insurance companies are described in the insurance contracts and depend on the type of insurance. Technical provisions are a very important item in insurance companies, which insurance companies must form in order to cover all obligations arising from insurance contracts and possible losses due to risks from insurance transactions. Companies are obliged to form technical provisions in accordance with accounting regulations, depending on which insurance or reinsurance business they conduct. In the event of a loss event, the first step is to report the loss to the insurance company. Only after the report is the turn for the insurer to review the event and assess whether the loss event is covered by the insurance contract. If this is the case, the insurance companies are obliged to pay the insured person or a third party the contractually agreed amount. Internal reporting is very important in insurance companies, as it provides management with information about the (financial and non financial) activities of the company and management makes decisions and conducts business on the basis of this information

• Keywords: društva za osiguranje; vrste osiguranja; štetni događaj; tehničke pričuve; interno izvještavanje
• Keywords (english): insurance companies; types of insurance; claims; technical reserves; internal reporting
• Language: croatian
• URN:NBN: urn:nbn:hr:148:284855
• Study programme: Title: Business economics; Study programme type: university; Study level: integrated undergraduate and graduate; Academic / professional title: sveučilišni magistar ekonomije/sveučilišna magistra ekonomije (sveučilišni magistar ekonomije/sveučilišna magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2024-07-01 18:24:32