Mjere profita u životnom osiguranju

professional thesis

• Author: Anamarija Bašić
• Mentor: Zoran Vondraček (mentor)
• Granter: University of Zagreb; Faculty of Science; (Department of Mathematics); Zagreb
• Defense date and country: 2021-01-21, Croatia
• Scientific / art field, discipline and subdiscipline: NATURAL SCIENCES; Mathematics

Abstract

U radu je na početku dan pregled osnovnih stavaka prihoda i rashoda osiguravajućeg društva kako bi se mogao uvesti pojam toka novca proizvoda životnog osiguranja. Tok novca je glavni alat za izračun mjera profita proizvoda životnih osiguranja koja su u ovom radu obrađena. Mjere profita koje su obrađene su neto sadašnja vrijednost, interna stopa povrata, profit kao postotak premija, breakeven year te pritisak novog posla. Za sve mjere rizika dan je i primjer izračuna. Nadalje, osim mjera profita proizvoda životnih osiguranja, objašnjene su dvije mjere profita društava za osiguranje, povrat na imovinu i povrat na kapital. Te mjere profita su uspoređene za europsko i hrvatsko tržište životnih osiguranja, te je hrvatsko tržište po njima profitabilnije. Dodatno, kao pokazatelj profitabilnosti obrađena je i čvrsta vrijednost, te to tržišna čvrsta vrijednost. U trećem poglavlju navedeni su izvori koji taj profit generiraju, izvori profita. U zadnjem poglavlju je ukratko objašnjen novi standard financijskog izvještavanja, MSFI 17 te je kratko prikazano kako će izgledati informacije o profitabilnosti životnog osiguranja kada MSFI 17 bude u primjeni.

Abstract (english)

At the beginning of this study, there is a summary of fundamental items of revenue and expenses of the insurance company so that the cash flow of life insurance company can be introduced. Cash flow is the main tool for calculating profit measures of life insurance products which are discussed in this study. Profit measures that are discussed are the following: net present value, internal rate of return, profit as the percentage of the premiums, breakeven year and new business strain. For all profit measures an example is given. Furthermore, except for product profit measures, two insurance company profit measures are explained, return on assets and return on equity. Those profit measures are compared for the Croatian and European life insurance market, and the Croatian market turned out to be more profitable. Additionally, as a profitability indicator embedded value is introduced, more precisely market consistent embedded value. In the third chapter profit sources are listed. In the last chapter is a new financial reporting standard, IFRS 17, shortly explained and there is a short update on how information about profitability in life insurance will be presented when IFRS 17 will be effective.

• Keywords: osiguravajuće društvo; životno osiguranje; mjere profita; MSFI 17
• Keywords (english): insurance company; life insurance; profit measures; IFRS 17
• Language: croatian
• URN:NBN: urn:nbn:hr:217:334918
• Study programme: Title: Actuarial Mathematics; Study programme type: university; Study level: postgraduate specialist; Academic / professional title: sveučilišni/a specijalist/ specijalistica aktuarske matematike (sveučilišni/a specijalist/ specijalistica aktuarske matematike)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Open access
• Created on: 2021-02-23 10:24:27