Použití vlastního kreditního ohodnocení při výpočtu technických rezerv pojišťovny

Abstract

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.