U cilјu obezbeđenja stabilnosti poslovanja osiguravajućih kompanija blagovremeno i transparentno odražavanje efekata ekonomskih promena u finansijskim izveštajima je od klјučnog značaja. Budući da tehničke rezerve čine najveću stavku obaveza u osiguravajućim kompanijama njihov obračun treba da se zasniva na primeni adekvatnih aktuarskih metoda koristeći najnovije informacije i pretpostavke koje mogu uticati na obaveze vezane za postojeće ugovore o osiguranju i reosiguranju. Navedeni zahtevi prepoznati su u okviru Solventnost II koncepta, kao jedinstvenog zakonodavnog i regulatornog okvira u zemlјama Evropske Unije i u okviru Međunarodnog standarda finansijskog izveštavanja 17, čiji predmet su ugovori osiguranja. Predmet ovog rada su ulazni podaci i pretpostavke koje se koriste kod vrednovanja tehničkih rezervi u skladu sa Solventnost II i MSFI 17. Cilј rada je da se ukaže na zahteve koje je potrebno ispuniti kako bi se obezbedio kvalitet podataka, koji predstavlјa klјučni preduslov za adekvatnu procenu obaveza osiguranja.

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