Skip to main content
Practical Handbook for Companies 2021

Technical account non-life insurance

Technical account non-life insuranceCode nºAccount equivalences PCEACode nºEquivalences PCEA accounts
Net premiums earned, net of reinsurance - - [00234] [00235] + [00239] + [00240] + [00243]
Earned premiums [00235] [00236] + [00237] + [00238] - -
Direct insurance [00236] 700 - -
Accepted reinsurance [00237] 702 - -
Change in the correction for impairment of premiums receivable (+ or -) [00238] 7971, (6971) - -
Reinsurance premiums ceded (-) [00239] (704) - -
Change in the provision for unearned premiums and for outstanding claims (+ or -) [00240] 7930, (6930) - -
Direct insurance [00241] - - -
Accepted reinsurance [00242] - - -
Change in the provision for unearned premiums, ceded reinsurance (+ or -) [00243] 7938, (6938) - -
Income from tangible fixed assets and investments - - [00244] [00245] + [00246] + [00247] + [00250]
Income from investment property [00245] 752 - -
Income from financial investments [00246] 760, 761, 762, 768, 769 - -
Impairment write-downs for tangible fixed assets and investments [00247] [00248] + [00249] - -
Tangible fixed assets and real estate investments [00248] 791, 792 - -
From financial investments [00249] 796, 799 - -
Gains on realisation of tangible fixed assets and investments [00250] [00251] + [00252] - -
Tangible fixed assets and real estate investments [00251] 771, 772 - -
From financial investments [00252] 763, 766 - -
Other technical income - - [00253] 770, 779
Claims for the year, net of reinsurance - - [00254] [00255] + [00259] + [00263]
Benefits and expenses paid [00255] [00256] + [00257] + [00258] - -
Direct insurance [00256] (600) - -
Accepted reinsurance [00257] (602) - -
Reinsurance ceded (-) [00258] 604 - -
Change in provision for benefits (+ or -) [00259] [00260] + [00261] + [00262] - -
Direct insurance [00260] (6934), 7934 - -
Accepted reinsurance [00261] (6934), 7934 - -
Reinsurance ceded (-) [00262] (6938), (7938) - -
Expenditure chargeable to benefits [00263] (00) - -
Change in other technical provisions, net of reinsurance (+ or -) - - [00264] (6937), (6938), 7938, 7938
Profit-sharing and kickbacks - - [00265] [00266] + [00267]
Profit-sharing and rebate benefits and expenses [00266] (606) - -
Change in the provision for profit participations and returns (+ or -) [00267] (6936), 7936 - -
Net operating expenses - - [00268] [00269] + [00270] + [00271]
Acquisition costs [00269] (020), (610), 737 - -
Administration costs [00270] (021) - -
Commissions and participations in ceded and retroceded reinsurance [00271] 710, 712 - -
Other technical costs (+ or -) - - [00272] [00273] + [00274] + [00275] + [00276]
Change in impairment due to bad debts (+ or -) [00273] (6970), 7970, (698), 798 - -
Change in impairment of fixed assets (+ or -) [00274] (690), (691), 790, 791 - -
Change in benefits due to claim settlement agreements (+ or -) [00275] (607), 607 - -
Other [00276] (670), (676), (06) - -
Expenditure on tangible fixed assets and investments - - [00277] [00278] + [00281] + [00285]
Investment management costs [00278] (042), (043), (044), (660), (661), (662), (664), (665), (668), (669) - -
Expenditure on tangible fixed assets and investment property [00279] - - -
Investment expenditure and financial accounts [00280] - - -
Value adjustments to property, plant and equipment and investment property [00281] [00282] + [00283] + [00284] - -
Depreciation of tangible fixed assets and investment property [00282] (048) - -
Impairment of tangible fixed assets and investment property [00283] (691), (692) - -
Impairment of financial investments [00284] (696), (699) - -
Losses from property, plant and equipment and investments [00285] [00286] + [00287] - -
Tangible fixed assets and real estate investments [00286] (671), (672) - -
From financial investments [00287] (663), (666), (667) - -
Subtotal (Result of the non-life insurance technical account) - - [00288] [00234] + [00244] + [00253] + [00254] + [00264] + [00265] + [00268] + [00272] + [00277]