PRINCÍPY OHODNOCOVANIA ŽIVOTNÉHO PORTFÓLIA
LIFE INSURANCE VALUATION PRINCIPLES

Author(s): Mária Bilíková, Alexandra Cisková
Subject(s): Methodology and research technology
Published by: Masarykova univerzita nakladatelství
Keywords: Embedded Value; IFRS; Solvency II;
Summary/Abstract: The aim of this paper is to indicate modern trends in modelling in life insurance and to make known the basic approaches relating to the evaluation of a life insurance portfolio. These approaches are based on the present value of future cash-flows and usually are applied to the company, or a particular portfolio of the company, as a whole. The authors deal with the calculation of the value of a portfolio in accordance with Solvency II and IFRS and the calculation of the Embedded Value.

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