Nagy, Cristina Mihaela; Cotleț, Dumitru - In: Annals of the University of Petrosani, Economics 11 (2011) 1, pp. 171-178
The formation, increase, release and reduction of technical reserves are accounting transactions that are only found in insurance companies. Technical reserves are established for each line of insurance as special funds so that the stability and solvency of insurance companies are not affected.