Question

ПОЖАЛУЙСТА, СРОЧНО!!!! В течение отчётного периода по договорам страхования жизни поступило 500 000 руб. страховой премии, на начало отчётного периода резерв составлял 1 500 000 руб. Сумма страховых выплат в отчётном периоде составила 750 000 руб. Выплачено выкупных сумм на 50 000 руб. Доля нагрузки в тарифном ставе составляет 22 %. При расчётах заложена норма доходности 8 %. Определите изменение страхового резерва в отчетном периоде

Answer 1

Решение: 
Величину страховых резервов можно рассчитать по формуле: 
Рн*(100+0,25i)/100 + По*(100+0,125i)/100 - В 
где Рн– резерв на начало отчетного периода; 
По – поступившая в отчетном периоде нетто-премия; 
В – сумма выплат страхового обеспечения и выкупных сумм по виду страхования за отчетный период. 
Резерв = 1500000*(100 + 0,25*8)/100 + 0,22*500000*(100 + 0,125*8)/100 – 750000 – 50000 = 1530000 + 111100 – 750000 – 50000 = 841100 руб. 
Изменение страхового резерва в отчетном периоде: 
1500000-841100 = 659000 руб.

Answer 2

Calculation of Changes in Insurance Reserve

To calculate the change in the insurance reserve during the reporting period, we need to consider the following information:

- Insurance premium received during the reporting period: 500,000 rubles. - Reserve at the beginning of the reporting period: 1,500,000 rubles. - Insurance payouts made during the reporting period: 750,000 rubles. - Redemption amounts paid: 50,000 rubles. - Load factor in the tariff rate: 22%. - Assumed profitability rate: 8%.

To calculate the change in the insurance reserve, we need to consider the following formula:

Change in Reserve = (Premiums Received + Reserve at the Beginning) x (1 + Profitability Rate) - Insurance Payouts - Redemption Amounts

Let's calculate the change in the insurance reserve step by step:

1. Calculate the sum of premiums received and the reserve at the beginning of the reporting period:

Premiums Received + Reserve at the Beginning = 500,000 rubles + 1,500,000 rubles = 2,000,000 rubles

2. Calculate the sum of premiums received and the reserve at the beginning, taking into account the assumed profitability rate:

(Premiums Received + Reserve at the Beginning) x (1 + Profitability Rate) = 2,000,000 rubles x (1 + 0.08) = 2,160,000 rubles

3. Subtract the insurance payouts and redemption amounts from the calculated sum:

Change in Reserve = 2,160,000 rubles - 750,000 rubles - 50,000 rubles = 1,360,000 rubles

Therefore, the change in the insurance reserve during the reporting period is 1,360,000 rubles.

Please note that the calculation assumes the given information and does not take into account any additional factors or specific terms of the insurance contracts.