Файл отчета Антиплагиат (1234036), страница 9
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By means of actuarial calculations the cost ofinsurance service is defined. As in any economic activity, in insurance the insurer needs determination of the size of the expenses necessary oninsurance of this or that object. The form in which expenses on insurance of this object are represented, is called as insurance (actuarial)accounting.In Ancient Rome officially appointed person who wrote down decisions of the Senate was called as the actuary (actnarins) and daily keptrecords of debate.For the first time the term "actuary" in relation to business is used in 1762 when in London Society of fair life insurance anda survival was created.
In 1775 the mathematician William Morgan who limited the sphere of the activity to calculation of rates of insurancepremiums and ensuring reliability of financial operations was appointed to this post. Since then the name "actuary" began to be applied to thosewho performed this financial and mathematical work. The term "actuary" was for the first time used in the legislation of Great Britain in 1819.
Inmodern understanding "actuary" is a person who possesses a certain qualification for an assessment of risks and probabilities in the field offinance and the business activity connected with casual events.The features of insurance business influencing carrying out actuarial calculations:- probabilistic character of the studied events;- calculation of cost of insurance service is made concerning all insurance set;- need of special reserves of the insurer.Methodical basis of actuarial calculations is observance of the principle of equivalence, i.e. establishment ofbalance between payments andinsurance payments of the company.Main objectives of actuarial calculations:- research and group of risks;- calculation of mathematical probability of a loss occurrence, determination of frequency and degree of its consequences, as in risk groups, andin general on insurance set;- mathematical justification of the necessary sizes of expenses on conducting business;- mathematical justification of necessary insurance funds, definition of methods of their formation.- as a problem of actuarial calculations it is also possible to consider research of norm of capital investments (interest rate) when using by theinsurer of insurance reserves as investment resources.6.1 Insurance tariffs.
Structure of an insurance tariffInsurance service, as well as any other goods, has the cost or the price. The price of insurance service is expressed in an insurance tariff (acontribution, an award).The insurance tariff is set of tariff rates. In turn the tariff rate is the price of insurance risk and other expenses of the insurer on the organizationof insurance; adequate monetary value of obligations of the insurer under the signedcontracts of insurance. A tariff rate at which the contractof insurance is signed, call a gross premium.Main objective of calculation of insurance tariffs – definition and a covering of the probable amount of damage falling on each insurer or on unitof the insured sum therefore such signs of insurance as the closed apportion of damage and recoverability of the insurance payments intendedfor payments are the cornerstone of calculation of an insurance tariff.The tariff rate (gross premium) as the price of insurance service has a certain structure.
Separate elements of structure of a tariff rate have toprovide financing of all functions which are carried out by insurance company. Basic elements of a tariff rate are: net - an award (net - a rate)and the loading including expenses on conducting business; the assignments provided by the legislation and an extra charge on profit.The main part of a tariff rate – net - a rate which expresses directly the price of insurance risk, provides a damage covering. It is quite clear thathttp://dvgups.antiplagiat.ru/ReportPage.aspx?docId=427.12736327&repNumb=116/1919.05.2015Антиплагиатat the time of accounting of the price the size of future damage is unknown therefore the size of damage is defined on the basis of data ondamage for the last period.
Therefore when determining net – rates on mass risk types of insurance it is necessary to consider such factors asprobability of a loss occurrence, frequency and weight of manifestation of risk, the size of the insured sum of the contract.
The expected damagesize called pure net - an award acts as minimum price for risk.For a guarantee of insurance protection net - rates (pure net - awards) joins in structure risky or the delta extra charge intended for financing ofcasual deviations of real damage from the expected size.On loading in structure of a tariff rate the part of an award approximately from 5% to 30% depending on a type of insurance falls.For different types of insurance the structure of loading can differ a little from called above.
So, on life insurance the structure of loading joinsonly expenses on conducting business and profit.We will consider the main components of loadingThe main part of loading is occupied by expenses on conducting business. Expenses on conducting business can be divided for the analysis asfollows:- the organizational – the expenses connected with establishment of the insurance company;-the acquisition – the expenses connected with involvement of new insurers and with the conclusion of new contracts of insurance the Mainpart of acquisition expenses occupy commissions to insurance agents and brokers;- the collection – the expenses connected with settlement and cash service.
Besides, costs of production of forms, receipts, registrationregisters, etc. belong to these expenses;- the liquidating – the expenses connected with settlement of losses, a legal cost, travel expenses to a place of insured event, fee of experts,etc.;- administrative which share property on the general expenses and management expenses.
In particular, management expenses includeexpenses on compensation and assignments on social insurance; household and office expenses; transport; communication; rent; expenseaccounts; depreciation, etc.The assignments provided by the legislation. As a rule, these expenses are connected with implementation of the precautionary actions directedon decrease in risk of approach of an insurance event and/or reduction of lameness at its approach. The limit of such assignments in structure ofa tariff – no more than 15% is legislatively set.Means of precautionary actions in a size provided by structure of a tariff rate go for formation ofa reserve of precautionary actions.The directions of use of a reserve of precautionary actions can be the following: acquisition and operation of means of the fire-prevention,security alarm system; financing of development and/or acquisition of means of protection from diseases (for example, vaccination); financing ofconstruction of water protective constructions, means, protection against accident rate of technical systems, etc.
Krom of a reserve ofprecautionary actions, as the specified element of loading can be other assignments provided by the legislation, for example, contributions toreserves of compensation payments for the CMTPL (2% of a gross premium in a reserve of the current compensation payments and 1% of agross premium in a reserve of guarantees).The last component of loading – an extra charge on profit (target profit), i.e. profit on insurance activity which the insurer expects to receive.Existence of this element in structure of a gross premium emphasizes enterprise nature of insurance activity.The making loadings can pay off both for 100 rub ofthe insured sum, and in percent to a gross premium.6.2 Calculation tariff net - rates on risk types of insuranceMass types of insurance cover a significant amount of objects of insurance and the insured persons who are characterized by uniformity of risksfor which there is a sufficient volume of statistical material allowing to calculate a tariff.
Casual distribution of size of a loss in mass types ofinsurance can with a sufficient accuracy be described by normal or logarithmic normal distribution. Except mass risks risks of technogenic andanthropogenous catastrophes are put at insurance. In these cases calculation of an insurance tariff will differ from a technique, characteristic formass types in a procedure of payments of a risk extra charge which owing to insufficiency of statistics will be estimated qualitatively (ekspertno).Thus it is necessary to consider a condition of concrete dangerous object, and also scenarios of possible accidents. It is necessary to distinguishespecially rare dangerous events on which there is no statistics from risks of accidents.
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