Guminiuk, Ana2022-06-232022-06-232013GUMINIUK, Ana. Perfecţionarea contabilităţii operaţiilor de reasigurare şi impactul acestora asupra solvabilităţii societăţii de asigurări. In: Analele Ştiinţifice ale Universităţii de Stat din Moldova. Științe ale naturii și exacte. CEP USM, 2013, pp. 150-153. ISBN 978-9975-71-420-4.978-9975-71-420-4https://msuir.usm.md/handle/123456789/6599Insurance is a system of relationships, which includes protecting personal and property interests of individuals and businesses (insured) by creating money funds at the expense of insurance premiums paid by the persons insured, in return for which the insurer undertakes to compensate to the insured the necessary sum or indemnity insurance in accordance with the law when the insured case takes place.rosocietatea de asigurăriauditArticle