Da bi ustvarile ustrezne rezerve za izplačilo zahtevkov, imajo ponavadi zavarovalnice, ki se smatrajo tudi za institucionalne vlagatelje, velik portfelj naložb v delnicah, obrestovanih vrednostnih papirjih, zemljiščih in premoženju in drugem imetju, ki zagotavlja letni prihodek, za katerega se smatra, da ni promet za zavarovalnice.
In order to constitute appropriate reserves allowing for the payment of claims, insurance undertakings, which are also considered as institutional investors, usually hold a huge portfolio of investments in shares, interest-bearing securities, land and property and other assets which provide an annual revenue which is not considered as turnover for insurance undertakings.