1. The essence of insurance company
1.1. Concept of insurance company and classification of insurers
1.2. Business legal structures
2. Economic indicators of insurance company’s activity
2.1. Profits of assure
2.2. Expenses of insurance company
1.Federal Law № 51 ‘The Civil Code of the Russian Federation (The First Part)’ of 30.11.1994. Federal Law № 73 as amended of 03.06.2006// http://www.consultant.ru.
2.Federal Law of the Russian Federation № 4015-1 «About the organization of an insurance activity in the Russian Federation» of 27.11.1992. Federal Law № 90 as amended of 21.07.2005 // http://www.consultant.ru.
3.Basakov M.I. Insurance industry in questions and answers. – Rostov-on-Don: «Phoenix», 2003.
4.The fundamentals of insurance activity: Textbook / Executive editor professor. T.A. Fedorova. –: Publishing house BEK, 2004.
5.Shihov A.K. Insurance. – Moscow: Yuniti – Dana, 2005.
b. Compensation of the share in the loss on the risks transferred by way of reinsurance;
c. Selling concession and broker's commission;
2. Profits of investment activities;
3. Other profits:
a. Incomes of the insurance activity: charging of premium deposits, the amounts received by way of regress;
b. Incomes of the activity which is not connected with insurance: profit received from disposal of fixed-capital assets, incomes from rentals, incomes from rendering of consultation services, training;
c. The return amount of insurance reserves.4
In accounting practices profits are subdivided into:
1. The gain of insurance company,
2. Other receipts from insurance activities,
3. Incomes from any other activity.
The gain of insurance company consists of:
1. Receipts from insurance amou
Показать всеnts under the contracts of insurance, coinsurance and reinsurance minus insurance payments, transfers to the insurance reserve and insurance payments under the contracts transferred to reinsurance;
2. Return amounts of insurance reserves;
3. Selling concession and share of profits;
4. Compensations of the share of insurance payments to reinsurers;
5. Savings of money that were meant for realization compulsory medical insurance.
Other receipts of insurance activity include given below incomes:
1. Profits from investment of insurance reserves and other funds;
2. Sum of interests charged of premium deposit;
3. Amount of regress;
4. Other profits.
The following incomes can be referred to the profits from any other activity:
1. Profits received from disposal of fixed-capital assets and other assets;
3. Accounts receivable;
4. Written off accounts payable;
5. Other profits from any activity not forbidden by the current legislation.5
On the basis of official classification it is possible to offer different variants of insurer’s incomes grouping.
Incomes of the insurance organizations depending on the source of receipt can be conditionally subdivided into three groups:
1. Incomes of insurance operations;
2. Incomes of investment activity;
3. Other incomes received from activity that is not directly connected to insurance operations.
Incomes of insurance operations. Incomes of insurance operations are the basic source of replenishment of profits of the insurance company and also the basic condition of the organization of insurance activity.
The central element of these incomes is the payments of insurants or insurance premiums under contracts of direct insurance. The volume of cash receipts in the insurance company depends on structure of an insurance portfolio, a price (tariff) policy, marketing strategy and some other factors. Action of these factors is interrelated and mutually conditioned. For instance, realization of the developed marketing strategy is impossible without carrying out of a suitable tariff policy, at the same time successful marketing strategy provides equation of an insurance portfolio.
However charging of insurance premiums by the insurer also depends of objective factors: business environment tone of market, inflation rate, legislative and normative base, taxation system, the degree of monopolization of the insurance market, changes of loan interest, a level of development of the state social protection, etc. Action of these factors increases or reduces a stream of insurance payments in the insurance company. Скрыть
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