Strahuvannya - Osadets SS

19.3. Insurance insurances

The influx of insurance companies is the result of financial results for the first quarter of the year (quarter, month, month, month, day). The financial result is the quality of the insurance policy. Він визначається як різниця між in income and in vitrates. Finansovy result, as a rule, moe dodatny character, tobto nabuvae form pribudku, hocha neodi mozut bouti izbitki.

The insolvency of the insurance company is not limited to the basic (insurance), but also to the financial crisis, the insurances of the insured person are the result of the financial results of the rewriting of the types of disincentives.

Прибуток страховика складається з прибутку від страхової діяльності, прибутку від інвестиційної та фінансової діяльності, прибутку від іншої звичайної операційної діяльності та надзвичайних операцій. Nykladnimi і обчисня прибутку від страхової діяльності.

Прибуток від страхової діяльності (крім страхування життя і медичного страхування) обчислюється як різниця між доході від відповоїї та відповідним vitrits of the insurer, the warehouse of such assignments with the strict legislation of Ukraine.

In the case of law enforcement, the Law of Ukraine "On the Entry of Zmitsin into the Law of Ukraine" On the Encouragement of Pribudku pіdpriemstv "" The insurance of the insured persons for insurance purposes is not vindicated. Protecke is not meant, but vino is not guilty of vizagnachis vzagali. Ajer, the insurer for any security is precisely the nobility of the financial results of the insured operations, the control over which the insurance is effective; Щоб на чітко визначеній основі formіvati spetsіalnі і reserve funds, вільні reservation; Viplachuvati dividendi to the residents of those accidents; Warehousing fіnansovu звітність, in yakіy peredachaєtsya visіtіtlіnja chjogo otkaznika. Tobto problem of "insurance pribudku" deprived of the very actual, yak i ranish.

Looking at the insurance rate for the insurance for the insurance service, issuing the structure of the tariff rate (div.19.1), bachimo, sho-yak-be-yaka tsina, vin zagorodietsya z vitrat na nadannya insurance services, tobto sobivartost, i pributku. Pributok, as a rule, is planned for the distribution of tariffs for all types of insurance.

Zgіdno in the basic insurance policy net-tariff will be based on the principle of ekvіvalentnosty u vidnosinah mizh insurer and insuremen, and navantazhennya moe zabezpechiti insurances koshtami for organisatsii i rozvitku process inshanya. Same pributok planned yak warehouse warehousing. Prote, yak bachimo z fig. 19.1, the insurance company may take out the surplus in insurance coverage for the rakhunok of the warehouse tariff rate. Він може бути отриманий також за рахунок зниження собівартості страхової послуги: по-перше, скороченням видтків на ведення справи, if the management of the insurance company is conducted більш ефективно, with the lowering of vitrates, ніж perebachalosya on the level of insurance of insurance tariffs; In the other, at the result of znizhennya zbitkostostі zdіysnyuvanykh kompanієyu vidіv strahuvannya (pributok mozhe vinikati at that time, if the fears of the operation in the past periode mensh zbitskimi, nizh in the middle for the first time, the demonstrators of some of them vikoristovuvalis at rozraunkah insured tariffs, tobt if obektivnim By the way, the principle of eqvivalence of money is squeezed through the running of the boule, with the sum of the net premiums and the actual payments to the insurers).

Fig. 19.1 vіdbivaye, such a rank, Dzherela pribudku vіd insurance diyalnostі, unaochenyu mehanizm formovannya zaschenchenogo pributku z oglyadu insurance tariff.

Z practical point of view, zgіdno zčinnym legislativstve, pributok vіd insurance diyalnosti can be calculated for the formula:

PSD = (ZP + KP + VP + PCR + MFR) - (ВС + ВЦР + ВТР + ВВС),

De ZP - заберлені страхові премії за договорах страхування і перестрахування;

KP - komisiny winogirody for reinsurance;

VP - parts of insurance payments, merged with reinsurers;

PCR - turned over by sums of centralized insurance reserve funds;

PTR - turned over in sums of technical reserves, and, there is a reserve of unfrozen premiums;

VS - payment of insured sum insured vidshchodavan;

ВЦР - відрахування в централізовані страхові резерні фонди;

ВТР - відрахування в технічні резерні, інші, ніж reserve unblocked premii;

Air Force - vitrati on the door of the police (administrative and vitrati, vitrati for zbut, інші операційні витрати).

Suma in the first arches virazhae peredbacheni by law, go to the insurance, the sum in other arcs - vitrati insurvika on the insurance business. Economical zmist dermal imaging, scho vikoristovuyutsya in the guidance of the formula, rozglyanuto in pidrozd. 19.1 and 19.2. The report of the top-down will require the first statement in the form: zabrokleni pahovi premii.

The insurance premiums in the context of the insurer's income looked at the insecurity of insurers on the insurer's corridor in the amount of money to pay for insurance. Загальний підхід полягає в том, що страхові премії мають бути сплачені раніше, ніж виникає збовіяняня страховика зробити іn insurance wiaplatu. The insurance company in the right to be raspornjazhitya all otrygom otrimanyh insurance of premiies, vikoristovochchi tsi koshti for the flow of investment and sustained by investment income. Prote kdiddetsya about viznachennya pributku vіd insurance diyalnosti, not the whole sum otrimanyh insurance policy can be seen yak dohid insavik. Otrimana premi маa mėyo peretoritisya u zablenu premiюu.

Strahuvannya - tse kind of diyalnosti, with a yakomu ambassador, scho nadaetsya insurer (tobto guarantee insurance zahistu), myo sing trivalist y chasі. Through TSe otrimanu vіd insuhalnika on the ear of the day, the insurance contract premiu can not vidrazu vvazhati income insurance. Vaughn peretovyuetsya on dohіd postupovo, proportionally until the snapshot terminu dії contract insurance. Оскільки у більшості договорів страхування ризик рівномірно розподіляється в часі, then є всі підстави вважати, що so itself рівноірно зароблятиметься insurance company отримана нею страхова премія. Napriklad, the insurance company uklala zі inshukovnikom dogovir insurance in a row for one ric і отримала від нього превуію в розмірі 1200 грн. Through the riq lines of the agreement, the insured mine, the insurance policy of the insured in front of the insurance insurer, must be repaid by the insurer of the insurance premium for the contract with the camp. Ale left the lines of the agreement, not scribbling, otrimana insurance premiums at any time for an hour to be stored in two parts: тієї, що вже вважається заробленою, і тієї, яку на даний время заробленою вважати не можна (тобто незароблена премія). Spivvodnosnya mizh zimi parts proporazitsyne up to one o'clock, a kind of zalishivsya to zakinchennya string dії contract insurance. So, for the needs of a roschegloved butt (it is necessary to insure that those who are insured are insured on the rik, tobto for 12 months), the first day of the contract, the insured person will actually be crushed 1/12 of the part of the insurance premium, 100 UAH, and the sieve 1100 UAH - tse nezaroblena insurance premium. On the tsiu sumu insurer form reserve indescribable premiys, a kind of insurance for the insurance of zobov'azan company before giving an insurer.

Zauvazhimo, proto, sho naivlenie prit - riche scheme, yaka unaochnyu process peretvorennya otrimanoї premiii na zaroblenu. Річ у тім, що страхова компанія має not one договір страхування, and tens and hundreds of contracts, the lines of which do not zbigayutsya and can not be zbigatisya. Tom viznachati zabroblenu і nezaroblenu strakhovі premii, vigodachi zі string dії skinny concrete contract, - more importantly, and copycat robot. On practice for viznachennya zabroblenoi i nezaroblenoї premii, insurances vikoristovyot spetsialnі method, sutnist yakih vikladeno pidrozd. 19.2.

Yak's rule, the spoiler's head is calculated to be unblocked premiяa (I call it the "reserve of unblocked premiès"), but it's crushed. The method of calculating uninsulated premiums by Ukrainian insurers is regulated by the Law of Ukraine "On insure". The head of the method is the pole of the axis in chomu.

Pripimo, scho vsi contract insurance insured by the insurer in a string on the river. Oskіlki Year skladaєtsya s chotiroh kvartalіv, the natural vvazhati, scho in Perche kіntsі quarter zaroblenoyu bude 1/4 Chastina otrimanoї on the cob rock strahovoї premії and 3/4 will slit nezaroblenimi; У кінці півріччя (тобто if mineche one quarter) заробленою буде вже 1/2 страхової премії і стільки ж - незаробленою; in kіntsі dev'yati months at, if s cob rock mine vzhe three quarters, at the dermal s yakih zaroblyalosya 1/4 chastinі splachenoї strahovoї premії, zaroblenoyu mill 3/4 zagalnogo obsyagu premії, i tіlki 1/4 zalishitsya Pokey scho nezaroblenoyu; Won change to zabroblenu zakibchenni ostannnogo, the fourth, a quarter of the stream rock. This is the order of the process "zaberlyannya."

Zgіdno іz Law of Ukraine "About strahuvannya" magnitude rezervіv nezaroblenih premіy on whether yak zvіtnu date vstanovlyuєtsya fallow od chastok nadhodzhen sum of insurance premіy s vіdpovіdnih vidіv strahuvannya in cutaneous mіsyatsі s poperednіh dev'yati months at (rozrahunkovy perіod) i obchislyuєtsya in this order:

Parts of the insurances of insurance premiums for the first three months of the retail period are multiplied by 1/4;

Parts of the insurances of the sum insured for the advance of the three months of the foreclosure period shall be multiplied by 1/2;

Parts of the insurances of the sums of insurance premiums for the remaining three months of the retail period are multiplied by 3/4;

Are kept dobudky dodayutsya.

Zdobuta suma is shown on the singing date of the date, the value of the reserve is unbroken premiè, unobligated for the value of zabrobleno premii . Tsya is crumbled premiie to lie in the basics of calculating the surplus for insurance.

Zaroblenі strahovі premії, vіdpovіdno to sedate zakonodavstva, viznachayutsya zbіlshennyam sumi nadhodzhen INSURANCE premіy protyagom zvіtnogo perіodu for the amount of insurance nezaroblenih premіy on the cob zvіtnogo perіodu i zmenshennyam otrimanogo result for the amount of insurance nezaroblenih premіy on kіnets zvіtnogo perіodu. Until the sumi, insurances of insurance premia do not include parts of insurance premiums, which are merged with reinsurers for insurance contracts for reinsurance contracts. Ідеться, по суті, про коргування надходжень страхових премій за звітний період на суму премій, transferring to the cortege of reinsurers, і суму збільшення (зменшення) наличен незароблених премій. With the use of, in its chervona, the sum of the reserves of unblocked premixtures on the ear and the end of the cervical period should be calculated on the parts of the reinsurers in the reserves. Z I will look at the above-mentioned sum of pieces of insurance insurances that can be assigned to the formula:

ЗП = (РНПпоч - ЧПпоч) + (СП - ПП) - (РНПкін - ЧПкін),

De: ZP - insurance premium for the known date;

RNPpoch - reserve unshrouded premiies on the ear of the celestial period;

SP - insurance of premiès, Ño nadіyshli u zvіtnomu periodi;

ПП - страхові премії, перені перестраховикам;

RNPkіn - the reserve of unblocked premiè on the peak of the zvіtnogo period;

ЧПпоч - a part of the reinsurer at the reserve of unblocked premiies on the ear of the zvіtnogo period;

ЧПкін - a part of the reinsurer at the reserve of unblocked premies on the kynets zvіtnogo period.

Zauvazhimo scho stupіn realnostі viznachenogo fіnansovogo result (pributku abo zbitku) od strahovoї dіyalnostі digit mіroyu deposits od of naskіlki exactly podіlena insurance Premia on zaroblenu i nezaroblenu, tobto naskіlki exactly obchislenі sumi rezervіv nezaroblenih premіy that chastki perestrahovikіv in Tsikh reserves. Accuracy of calculating is stored in the method, which is yogo vikonuyut. Tomu u praktici zahіdnih insharivnyh kompanіy osobliva uviga pridilyayatsya vikoristannu naypridatnіshih methodіv zalizhno vіd nature diyalnostі inshvіvika і vіdіv страхування, які він пропонує. I will look at the target, the method, which will be stuck in the Ukrainian insurers, visually for some time. Він не враховує специфіки окремих видів страхування, терміну дії страхових договорів. A zvidsy - nemozhmilivst viznachennya dostatno exact financial result of insurance operations.

Прибуток від страхової діяльності not zavzhdy є head part of the insurance policy. Duzhe part of the main insurers dіyalnіst bring Yomou not pributki and zbitki scho kompensuyutsya pributkom od іnvestitsіynoї that fіnansovoї dіyalnostі and takozh pributkom od іnshoї zvichaynoї dіyalnostі that Nadzvychaina sytuatsia operatsіy. To see the insurances of the insurant, you must be aware of the income from the income and expenses.

Прибуток страховика розподіляється за спільними для всіх суб'єктів підприємницької діяльності Principles. The scheme of the rozpodilu pributku is to be found in the form of the organization of the insurance company (the agreement is limited to the type of the partnership, the comradeship, the comradeship with the subsidies) and the law of Ukraine "On Gentlemen's Partnerships" and the insurance documents set by the insurer. The specialization of the roses for the insurance companies is the same as for the law of Ukraine "For insure" for a raunch of unfinished pributku, tobto pributku, which is re-invested in an insurance company, you can stvovatati vylnі reservation with the method of zmіtsnennya svetye platosprozhimostnosti.