LIFE INSURANCE VALUATION PRINCIPLES Cover Image

PRINCÍPY OHODNOCOVANIA ŽIVOTNÉHO PORTFÓLIA
LIFE INSURANCE VALUATION PRINCIPLES

Author(s): Mária Bilíková, Alexandra Cisková
Subject(s): Methodology and research technology
Published by: Masarykova univerzita
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.

  • Page Range: 202-206
  • Page Count: 5
  • Publication Year: 2010
  • Language: Slovak