General remarks:
The breakdown of the insurance categories as life, non-life and composite creates a challenge specific to Turkish insurance sector. According to the provision brought by Insurance Law No: 5684 which entered into force in 14 June 2007 insurance companies can only operate in life or non-life insurance group. However before the entry of the Law into force companies were allowed to operate in both insurance groups. In this context, for the time being actually there are no composite companies in Turkey. Only the data of the three reinsurance companies operating in Turkey is shown under the composite category. When the categorisation requires a breakdown of life, non-life and composite companies, data for companies operating in life and life & pension branches are entered in "life" cells, data of non-life companies are entered in "non-life" cells and data of reinsurance company are entered in "composite". However, currently, according to the Turkish financial reporting legislation, life companies report their short-term health and accident premiums under non-life section of the financial tables. Similarly, non-life companies report their long-term health and accident premiums under life section of the financial tables. Differences can emerge between the data in the OECD database depending on whether the information is collected by type of companies (in this case, life undertakings include short-term health and accident business for instance) or by type of business (in this case, life business includes the life business of life insurance companies and the long-term health and accident business of non-life companies).

Definition of foreign-controlled companies:
Companies, in which a foreign shareholder owns more than 50 per cent share of the capital.

2.2 Number of employees:
Number of employees for insurance undertakings also includes sales personnel.