@misc{Janowicz-Lomott_Marietta_Wybrane_2008, author={Janowicz-Lomott, Marietta}, year={2008}, rights={Wszystkie prawa zastrzeżone (Copyright)}, description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2008; nr 1197, s. 88-96}, publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu}, language={pol}, abstract={The paper briefly characterizes selected financial problems of groups of policyholders (members unions) separated within mutual insurance company. In the article, the author describes: - different solutions of members unions' participating in insurer's operating expenses, - various technical reserves that mutual insurer is required to maintain by law and justification which of them are important for members unions, - methods of calculating and presenting members unions' financial statements and refunding surplus. The author proposes some solutions for Polish insurance law, contracts between a mutual insurer and its members unions and accounting practise, which are important for members unions' development.}, type={artykuł}, title={Wybrane problemy finansowania działalności związków wzajemności członkowskiej}, }