Blätter der DGVFM

, Volume 5, Issue 3, pp 285–308 | Cite as

Der jährliche Geschäftsbericht eines Lebensversicherungsbetriebes in Italien

  • Guido Petrucci


The author has set out laws and decrees which in Italy govern the compilation of balance sheets relating to life assurance business.

The fundamental law of 1923 and subsequent amendments were consolidated in the Unique Text published in 1959. The author examines the sections concerning the balance sheet and the models established by the Board of Industry and Trade.

The author sets out the methods approved by the Board for dealing with the reserves, with examples from the COMPAGNIA MEDITERRANEA DI ASSICURAZIONI. The relevant formulae are given. Some of the items relating to the country of the business and the Profit and Loss account are explained. The last part contains the legal requirements of the funds, especially of the life assurance fund. Model balance sheets are also included.


Unable to display preview. Download preview PDF.

Unable to display preview. Download preview PDF.

Copyright information

© DAV/DGVFM 1961

Authors and Affiliations

  • Guido Petrucci
    • 1
  1. 1.Rom

Personalised recommendations