Orientacje i koncepcje nadzoru ubezpieczeniowego a użyteczność informacji w ujęciu na osi czasu

The study provides characteristics of basic supervision orientations as well as analyses of infor- mation usefulness depending on the moment presented at time axis in which the supervisory authority can or should intervene. Useful information facilitates verification of current and future operations performed by insurance institutions, detecting possible irregularities and also the assessment of economic and legal capacity for maintaining correct financial relations. Depending on the accepted supervision orientation the nature of useful information is changing and therefore it provides the reflection of actual reality to a different extent and also enables availability in time, not always offering the possibility to take up proper actions. However, information influences cognitive efficiency and facilitates undertaking decisions which sup- port meeting adequate supervisory objectives.

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