the amount by which the gross premiums earned exceed the sum of: claims due, plus supplementary payments to the insured in the form of distributed profits, plus variations in the actuarial reserves against outstanding risks and variations in reserves for with-profits insurance, less imputed interest accruing to insurance policy holders less realized capital gains which are in fact distributed.
znesek, za katerega bruto prihodki od premij presegajo vsoto naslednjega: zapadle odškodnine plus dodatna izplačila zavarovancem v obliki razdeljenega dobička, plus odstopanja v matematičnih rezervacijah za morebitna tveganja in odstopanja v rezervacijah za življenjska zavarovanja s klavzulo o soudeležbi zavarovanca pri dobičku zavarovalnice, minus pripisane obresti v dobro zavarovalcev minus realizirani kapitalski dobiček, ki je dejansko razdeljen.