home Insurance lecture notes Ctrahuvannya - Abstract lektsіy

Ctrahuvannya - Abstract lektsіy

Form of holding perestrahovuvalnih operatsіy

Іsnuє bezlіch rіznih for Form perestrahovuvalnih dogovorіv. Absent a standard, spіlnogo for vsіh kompanіy the insurance contract. In cutaneous okremomu vipadku Treaty reinsurance toil svoї pevnі osoblivostі, rіznyatsya chastkami uchastі in dogovorі, premії rates. Prote OAO All contract can podіliti on Dvi osnovnі grup, scho rіznyatsya system rozpodіlu rizikіv mіzh perestrahuvalnikom i perestrahovikom. Before them nalezhat proportsіyna i neproportsіyna form of holding perestrahovuvalnih operatsіy

Forms of reinsurance:

Proportsіyna:

• quota dogovіr
• dogovіr ekstsedenta sumi
• quota-ekstsedentny dogovіr

Neproportsіyna:

• dogovіr ekstsedenta zbitku
• dogovіr ekstsedenta
• zbitkovostі (stop loss)

Proportsіyna form of reinsurance peredbachaє chastkovu fate storіn in rozpodіlі vіdpovіdalnostі. Vіdpovіdno to uzgodzhenoї chastki uchastі in dogovorі mіzh parties rozpodіlyayutsya strahovі premії i zbitki.

The essence of reinsurance neproportsіynogo polyagaє in fact scho vіdshkoduvannya, yak nadaєtsya perestrahovikom, viznachaєtsya tіlki rozmіrom zbitku i do not deposits strahovoї od sumi and to Absent proportsіynogo rozpodіlu vіdpovіdalnostі for okremim rizikom i origіnalnoyu premієyu. Priznachennya neproportsіynogo reinsurance - garantuvati vіdpovіdalnіst insurers for priynyatimi rizikami schodo great sukupnogo zbitku for viznacheny perіod. Otzhe have neproportsіynomu perestrahuvannі assignor himself oplachuє zbitki to Pevnyi rozmіru and perevischennya tsogo rozmіru oplachuє perestrahovik in furrows lіmіtu vіdpovіdalnostі for the contract. Vіdpovіdalnіst for neproportsіynim contract ustanovlyuєtsya in absolyutnіy sumі (dogovіr ekstsedenta zbitku) chi in vіdsotkah (dogovіr ekstsedenta zbitkovostі). In neproportsіynih contracts utrimannya assignor nazivayut Perche zbitkom, franchise, prіoritetom. Vіdpovіdalnіst perestrahovika - pokrittyam.

Neproportsіyne reinsurance Got takі osoblivostі:

• insurer Mauger zahistitisya od great zbitkіv scho yogo fіnansovі vplivayut on results;

• perestrahovik not bere uchastі in vіdshkoduvannі drіbnih zbitkіv, SSMSC easily pokrivayutsya insurers;

• obsyag oblіku buhgalterskih operatsіy zmenshuєtsya, oskіlki vrahovuyutsya deprivation okremі zbitki abo fіnansovі result strahuvan. Ale vodnochase zrostaє required in pіdgotovchіy robotі;

• tantєma contractual tsієї form, yak usually not peredbachaєtsya;

• perestrahovuvalna Premia for neproportsіynimi agreements pіdrahovuєtsya not skin okremogo riziku scho peredaєtsya and for vsogo s portfolio of ABO kіlkoh vidіv strahuvannya for the Year.

Osoblivostі reinsurance rizikіv in nerezidentіv

S reinsurance After looking at pritamannі Yomou osoblivostі that spetsifіku not Mauger Buti obmezhenim framework odnієї powers. Bazhannya maximum rozoseredzhennya rizikіv, їh neodnorіdnіst that sumarno rozmіr pripuskayut Venue of perestrahovuvalnih operatsіy on mіzhnarodnomu insurance market analysis.

When ukladannі dogovorіv strahuvannya, exposure The yakih poshiryuєtsya on teritorіyu іnozemnoї powers, bagato strahovikіv vvazhayut dotsіlnim їh reinsurance in tsіy derzhavі, s dodatkovim zobov'yazannyam perestrahovika vistupati in rolі avarіynogo komіsara abo syurveyєra in razі, if strahovі vipadki ladder to teritorії yogo power.

Prote introd to spіvstrahuvalnih vіdnosin s resident zaboroneny zakonodavstvom (zgіdno Zi statte 2 Law "On strahuvannya" insurance dіyalnіst zdіysnyuєtsya viklyuchno insurers-residents of Ukraine). Vikoristovuyut іnstitut insurers for reinsurance virіshennya vazhlivih power.

Takі situatsії vinikayut nerіdko, napriklad at strahuvannі vantazhіv. When tsomu insurer zdіysnyuє control prohodzhennyam riziku on teritorії svoєї powers. Shcho Well before perestrahovika then vіn zdebіlshogo buvaє not profesіyny and yaky spetsіalіzuєtsya in addition vidі strahuvannya scho pіdlyagaє reinsurance. Vzagalі, tse bіlsh similar than reinsurance, and spіvstrahuvannya.

Pershi sketch s regulyuvannya reinsurance rizikіv boule zdіysnenі 24 kvіtnya 1996 roku s zatverdzhennyam Kabіnetom Mіnіstrіv Ukraine Regulation "About zdіysnennya operatsіy s perestrahovuvannya". Zgіdno s CIM provisions of ukladannya dogovorіv reinsurance for mezhami perestrahovikami Ukraine s non-resident dozvolyaєtsya tіlki in razі, Yakscho:

1) zakonodavstvom Kraina in yakіy zareєstrovano perestrahovika nonresident peredbacheny Reigning perspicuity of insurance (perestrahuvalnoyu) dіyalnіstyu;

2) A non-resident perestrahovik Got bezperervny dosvіd robots have strahuvannі (perestrahuvannі) not Mensch nіzh 3 Rocky kotrі pereduyut rock Where Money Does ukladaєtsya dogovіr reinsurance;

3) A non-resident is not perestrahovik porushuvav insurance zakonodavstva Kraina yogo mіstseznahodzhennya, i to Demba not come in zastosovuvalisya vіdpovіdnі s tsogo drive protyagom ostannіh dvoh rokіv.

When ukladannі dogovorіv reinsurance for the participation of the insurance poserednikіv - brokerіv Lloyd's insurers have povinnі vimagati zaznachenih brokerіv kopії vіdpovіdnih svіdotstv about їhnі povnovazhennya.

Insurers toil in the prescribed manner povіdomlyati lucid body of insurance dіyalnіstyu about obsyagi otrimanih that splachenih perestrahovikam INSURANCE platezhіv, Yakscho:

1) ukladayutsya (prodovzhuyutsya) of the Treaty reinsurance perestrahovikami s non-resident zgіdno s yakimi perestrahovikam splachuєtsya chastka INSURANCE platezhіv scho perevischuє 50% sumi nadhodzhen zaznachenih INSURANCE platezhіv for tsimi agreements;

2) the insurance chastka platezhіv, splachenih perestrahovikam nonresident perevischuє in poperednomu zvіtnomu perіodі chastki 50% of the insurance sum that the insurance vіdshkoduvan, splachenih perestrahovikami non-resident for Tsei samy perіod.

Krіm zaznachenih vische vimog, osoblivіstyu reinsurance rizikіv in perestrahovikіv-nerezidentіv Je opodatkuvannya perestrahovuvalnih premіy. So, zgіdno іz Law of Ukraine "About opodatkuvannya pributku of companies" sumi dohodіv nerezidentіv, otrimanih in viglyadі INSURANCE premіy od reinsurance rizikіv on teritorії Ukraine, opodatkovuyutsya for the rate of 15% on od vіdmіnu quiet themselves dohodіv rezidentіv scho opodatkovuyutsya for the rate of 3%. Ale slіd zvernuti uwagi, scho given norm rozpovsyudzhuєtsya deprivation perestrahovikіv on quiet, scho Yea residents kraїn, UKRAINE yakimi s not about UCLA mіzhnarodnoї lands uniknennya podvіynogo opodatkuvannya. Yakscho Kraina perestrahovik Je resident, s yakoyu way of such lands, the dohіd Yogo Yogo opodatkovuєtsya in kraїnі reєstratsії zgіdno s zakonodavstvom tsієї Kraina.

Stop osoblivіst, pov'yazana s reinsurance rizikіv in perestrahovikіv-nerezidentіv, polyagaє in provedennі rozrahunkіv s them.

So, zgіdno s position "About zastosuvannya іnozemnoї currency in strahovіy dіyalnostі" zatverdzhenim Holds NBU Pravlіnnya od 2000 roku 11 kvіtnya number 135, for zdіysnennya rozrahunkіv s perestrahovikami non-residents for reinsurance contracts insurers povinnі nadavati upovnovazhenim banks takі documents:

1. Kopіyu lіtsenzії body upovnovazhenogo zdіysnyuvati Reigning perspicuity of insurance dіyalnіstyu (nadaєtsya once), zasvіdchenu Signet insurers;

2. Kopіyu lіtsenzії perestrahovika non-resident abo document about Yogo povnovazhennya, zasvіdchenu Signet insurers;

3. One such іz troh paketіv dokumentіv: dogovіr about reinsurance abo svіdotstvo about reinsurance (sertifіkat, polіs) and takozh pіdtverdzhennya about riziku of acceptance in the reinsurance (carpet-note (cover note)); dogovіr about reinsurance abo svіdotstvo about reinsurance (sertifіkat, polіs) and takozh primіrnik insurance svіdotstva (polіsa, sertifіkata) i zvіtu to non-resident (bordereau (bordereau)) abo Inshyj document zgіdno s ABM Treaty reinsurance, yaky oformlyaєtsya insurers; dogovіr about reinsurance abo svіdotstvo about reinsurance (sertifіkat, polіs) and takozh rakhunok invoice (іnvoys (invoice)).

Yakscho Well ukladayutsya Treaty reinsurance for the insurance poserednitstva brokerіv then takі CLIENTS mozhut kupuvati іnozemnu currency on the foreign exchange market of Ukraine mіzhbankіvskomu for zdіysnennya rozrahunkіv s perestrahovikami non-residents for reinsurance contracts with umovі nadannya such dokumentіv:

1. Kopії svіdotstva about the inclusion of the insurance broker to the insurance brokerіv sovereign reєstru (nadaєtsya once), zasvіdchenoї Signet insurance broker.

2. Kopії lіtsenzії insurers, yaky peredaє riziki in reinsurance, zasvіdchenoї yogo Signet (nadaєtsya once).

3. Kopії lіtsenzії perestrahovika non-resident abo document about Yogo povnovazhennya, zasvіdchenoї Signet insurance broker.

4. Dogovіr about nadannya INSURANCE brokerskih poslug (brokerska land), in order viznachaєtsya Money Does zdіysnennya rozrahunkіv vіdpovіdnogo through an insurance broker.

5. Dogovіr komіsії abo dogovіr doruchennya, ukladeny mіzh perestrahuvalnikom resident is the insurance broker.

6. One such іz troh paketіv dokumentіv: dogovіr about reinsurance abo svіdotstvo about reinsurance (sertifіkat, polіs), scho posvіdchuє riziku of acceptance in the reinsurance іz zaznachennyam information The vіdpovіdnih perestrahovikіv that їh chastki rizikіv; dogovіr about reinsurance abo svіdotstvo about reinsurance (sertifіkat, polіs) and takozh primіrnik insurance svіdotstva (polіsa, sertifіkata) i zvіtu to non-resident (bordereau (bordereau)) abo Inshyj document zgіdno s agreement about reinsurance (rakhunok invoice (іnvoys (invoice) ) abo debit note (debit note)); Strahov svіdotstvo (carpet note (cover note)) about pіdtverdzhennya rozmіschennya rizikіv in reinsurance іz zaznachennyam Informácie schodo vіdpovіdnih perestrahovikіv that їh chastki rizikіv and takozh rakhunok invoice (іnvoys (invoice)) abo debit note (debit note).