| Term | Insurance technical reserves | | Definition | The technical reserves held by insurance enterprises consist of prepayments of premiums, reserves against outstanding claims and the actuarial reserves against outstanding risks in respect of life insurance policies, including reserves for with-profit policies which add to the value on maturity of with-profit endowments or similar policies. | | Paragraphs | 7.123.;[11.89.];[13.75.] | | Tables | [Annex 13.] |
|
|
