Analiza statystyczna związku między zakresem działalności towarzystw ubezpieczeń wzajemnych w Polsce a ich efektywnością

This article aims to answer the question of whether there is a relationship between the scope of insurance business declared by a mutual insurance company (MIC) – based on supervisory approval – and the effectiveness of that MIC, as measured by standard financial indicators. As a result of posing the thesis in these terms, the MICs studied were arbitrarily split into those with a small range of activity (up to 9 classes), and those with a large range of activities (more than 9 classes). The effectiveness of the two groups was then analysed. The statistical study covers the years 1996–2010. The first section outlines the general position and efficiency of MICs on the Polish insurance market in the years 2000–2010, as measured by value of gross premiums written and net income. The second part presents the results of an empirical study on the relationships between a range of activities of MICs acting in Section II and their effectiveness as measured by the following indicators: the value of gross premiums written, the value of premiums, acquisition costs, administration costs, net results, and the profitability of sales (ROS). The paper ends with conclusions.