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Detailed structure and explanatory notes

COICOP code 12.5

Structure   Notes

  • Division: 12 - Miscellaneous goods and services
  • Group: 12.5 - Insurance


This Group is divided into the following Classes:

  • 12.5.1 - Life insurance (S)
  • 12.5.2 - Insurance connected with the dwelling (S)
  • 12.5.3 - Insurance connected with health (S)
  • 12.5.4 - Insurance connected with transport (S)
  • 12.5.5 - Other insurance (S)

Explanatory note

Service charges for insurance are classified by type of insurance, namely: life insurance and non-life insurance (that is, insurance in connection with the dwelling, health, transport, etc.). Service charges for multi-risk insurance covering several risks should be classified on the basis of the cost of the principal risk if it is not possible to allocate the service charges to the various risks covered.
Service charge is defined as the difference between claims due and premiums earned and premium supplement.

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