Název:
Použití vlastního kreditního ohodnocení při výpočtu technických rezerv pojišťovny
Překlad názvu:
The application of a credit valuation in the calculations of the technical reserves of an insurance company
Autoři:
Havlíčková, Hana ; Kořistka, Jan (oponent) ; Fialka, Jiří (vedoucí práce) Typ dokumentu: Diplomové práce
Rok:
2008
Jazyk:
cze
Abstrakt: In the present work I study the alternatives of assessment of insurance liabilities reřecting their own credit standing. I study especially how rating e®ects the calculation of a technical reserve of the life insurance company. The rst part of this study is more theoretical and shows the advantages and disadvantages of reřecting own credit standing of the liabilities in the assessment of the insurance liabilities. I explore varied opinions why should or should not be used current exit value for pricing of insurance liabilities. The second part of this document studies di®erent approaches to the recognition of insurance liabilities reřecting their own credit standing. The last one refers to the recognition of the technical reserves in the life insurance company.