28
КОНТРОЛЬНАЯ РАБОТА
по дисциплине
«Страхование»
Тема: «Оценка финансового состояния страховой организации»
Введение
Сегодня наряду с традиционным назначением страхования – обеспечением
экономической защиты страхователей от стихийных природных бедствий,
случайных событий технологического и экологического характера, объектами
страхования все больше становятся имущественные интересы. Они связанны с
жизнью и здоровьем юридических и физических лиц, а так же с возмещением
причиненного страхователем вреда личности или имуществу третьих лиц
(страхование гражданской ответственности владельцев автотранспорта,
финансовых рисков, профессиональной ответственности и др.).
Физические и юридические лица, выступающие в качестве страхователей,
испытывают теперь потребность не только в возмещении ущерба,
выражающегося в повреждении или гибели основных фондов и оборотных
средств. Они так же нуждаются в компенсации недополученной прибыли или
дохода из-за вынужденных простоев предприятий, невыполнения договорных
обязательств, контрактов и т.д.
В экономике рыночного типа страхование выступает, с одной стороны,
средством защиты бизнеса и благосостояния людей, а с дугой –
коммерческой деятельностью, приносящей прибыль за счет вложения временно
свободных денег в перспективные объекты материального производства,
выгодные проекты (строительство скоростных железных дорог, тоннелей и
т.д.), на банковские депозиты, закупки акций предприятий и другое. В
этих условиях страхование служит важным фактором стимулирования
хозяйственной деятельности, стремления получить выгоду, желание
рисковать.
Такая важная роль страховых компаний в рыночной экономике, обязывает их
уделять особое внимание организации собственных финансов, т.е. как
следствие, обеспечению финансовой устойчивости и платежеспособности.
Целью контрольной работы являются практическое применение знаний,
полученных за время изучения теоретического курса «Страхование», по
расчету показателей, характеризующих финансовое состояние страховой
организации. В данной работе будет произведена оценка финансового
состояния страховой организации ОАО СК «Веско».
1. Расчет и оценка страховых резервов ОАО СК «Урал-АИЛ»
ОАО СК «Урал-АИЛ» – компания, осуществляющая деятельность по страхованию
жизни, а также по страхованию, иному, чем страхование жизни. Денежный
оборот страховой организации более сложный, чем у других коммерческих
структур. Он включает два денежных потока, относительно самостоятельных
друг от друга. Во-первых, страховые выплаты – оборот средств,
обеспечивающих страховую защиту страхователей. Во-вторых, средства,
предназначенные для функционирования страховой организации.
Страховые резервы образуются из полученных страховых взносов и
предназначаются для обеспечения выполнения принятых страховщиком
страховых обязательств в виде страховых выплат при наступлении страховых
случаев. ОАО СК «Урал-АИЛ» формирует резерв по страхованию жизни, резерв
незаработанной премии, а также резерв убытков.
Определим страховой портфель и структуру распределения страховых взносов
согласно тарифным ставкам (таблица 1).
Таблица 1 – Страховой портфель и структура страховых взносов
ОАО «Урал-АИЛ»
Виды страхованияДоля, %Структура тарифа, %ПбазНетто
тарифРВДПрибыльРПМВсегов т.ч. КВСтрахование
жизни280257263442168155605–274652Страхование иное266627——1. От
несчастных случаев213301493155461067213640196232.
Имущества165309——2.1. Здания330622479772741322661331314092.2.
Грузы41327289298265206620662066371952.3.
Автомобили90920654622273036379091818854653.
Ответственности79988——3.1. Владельцев
транспорта31995255965439960960-310353.2. Финансовых
рисков4799335995767928801920240042713Итого-45915273748175376729725552209
2Базовая премия рассчитывается по формуле:
picscalex1000100090000032901000002001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c026002a0111200000026060f001a00ffffffff000010000000c0ffffff
a6ffffff60110000060200000b00000026060f000c004d61746854797065000070001c00
0000fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d61
6e001643c7771f43c77720c0c97700003000040000002d01000009000000320a8001d70d
03000000d0cfcc6508000000320a80016b0a02000000cac208000000320a80019a040100
0000cfc208000000320a80014c0001000000cfc21c000000fb0220ff0000000000009001
010000cc0402001054696d6573204e657720526f6d616e001643c7771f43c77720c0c977
00003000040000002d01010004000000f00100000a000000320ae001c80506000000e1f0
f3f2f2ee09000000320ae0017a0103000000e1e0e7f21c000000fb0280fe000000000000
9001000000020002001053796d626f6c0077400000008f080a0f1643c7771f43c77720c0
c97700003000040000002d01000004000000f001010008000000320a8001ab0c01000000
2de008000000320a80013f09010000002de008000000320a80015003010000003de00a00
000026060f000a00ffffffff0100000000001c000000fb021000070000000000bc020000
00cc0102022253797374656d000000000a0021008a010000000001000000fcf312002942
c777040000002d01010004000000f0010000030000000000, (1)
где: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- премия базовая;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- премия брутто;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 –
комиссионные вознаграждения, выплачиваемые страховым агентам;
picscalex1000100090000039e00000002001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c02a00100041200000026060f001a00ffffffff000010000000c0ffffff
c6ffffffc0030000660100000b00000026060f000c004d61746854797065000020001c00
0000fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d61
6e001643c7771f43c77720c0c97700003000040000002d01000009000000320a60014600
03000000d0cfcc650a00000026060f000a00ffffffff0100000000001c000000fb021000
070000000000bc02000000cc0102022253797374656d000000000a0021008a0100000000
ffffffff9cf312002942c777040000002d01010004000000f0010000030000000000 –
резерв предупредительных мероприятий.
Таблица 2 – Распределение базовой премии по датам поступления страховых
взносов
Виды страхованияПбазДоли и даты0,12 17.010,15 13.030,3 19.050,13
11.080,20 12.100,10 15.12Страхование
жизни274652329584119882396357055493027465Страхование иное чем жизнь1. От
несчастных случаев196232355294358872551392519622. Имущества2.1
Здания314093769471194234083628231412.2
Грузы3719544635579111594835743937202.3
Автомобили85465102561282025640111101709385473. Ответственности3.1
Владельцев транспорта310353724465593114035620731043.2 Финансовых
рисков427135126640712814555385434271Итого5220926265178313156630678721044
1952210
Под незаработанной премией понимается часть страховой премии,
поступившей по договорам страхования, действовавшим в отчётном периоде,
и относящейся к периоду действия договоров страхования, выходящих за
рамки отчётного периода. Сумма незаработанной премии – это страховой
резерв, который предназначен для выплаты страхователям страхового
возмещения или страховых сумм в будущем. Резерв незаработанной премии
создается по 19 учетным группам и рассчитывается двумя методами: «pro
rata temporis» и методом 1/24 (таблица 3). Методом 1/24 рассчитывается
РПМ по страхованию грузов и ответственности владельцев автотранспорта.
По остальным видам страхования используется первый метод (формула 2):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 (2)
где: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 –
резерв незаработанной премии, руб.;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- страховая премия базовая, руб.;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 – срок
действия договора, дней;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 – число
дней, прошедших с момента заключения договора до отчетной даты, дней.
Таблица 3 – Расчет резерва незаработанной премии
Виды страхованияРНПДата0,12 17.010,15 13.030,3 19.050,13 11.080,20
12.100,10 15.12Страхование жизниСтрахование иное чем жизнь1. от
несчастных случаев919810835322371559306518762. имущества2.1
здания1471317356535812491490030032.2
грузы18009186116241853022588935652.3
автомобили400344721538974367771333381713. ответственности3.1 владельцев
транспорта1472815597034922522491426753.2 финансовых
рисков2000823697694869338766644083Итого116690346353572810719758387652337
3
Резерв незаработанной премии на конец отчетного периода составил 171687
тыс. р. В расчетном периоде его величина составила 116690 тыс. р.
Резерв по страхованию жизни рассчитывается ежемесячно, исходя из
формулы: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 (3)
где: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- норма
доходности, заложенная в тарифе (i = 0,12);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- нетто-тариф по жизни;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-
страховые выплаты.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Для обеспечения стабильной деятельности страховой организации образуется
резерв убытков, который складывается из резерва заявленных, но
неурегулированных убытков (РЗУ) и резерва произошедших, но не заявленных
убытков (РПНУ).
Заявленными, но неурегулированными убытками считаются убытки по
страховым случаям, по которым выплаты не произведены. РЗУ принимается в
размере 50% от резерва убытков на конец отчётного года.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РПНУ определяется в размере 10% от заработанной премии, полученной в
предшествующем году.
picscalex100010009000003e902000002001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c028002002a1200000026060f001a00ffffffff000010000000c0ffffff
b7ffffffc0290000370200000b00000026060f000c004d61746854797065000070001c00
0000fb0299fde300000000009001000000020002001053796d626f6c007740000000a30b
0a891643c7771f43c77720c0c97700003000040000002d01000008000000320a9f01e60c
0100000028791c000000fb0299fde300000000009001000000020002001053796d626f6c
0077400000002d090afa1643c7771f43c77720c0c97700003000040000002d0101000400
0000f001000008000000320a9f018b1b0100000029791c000000fb02a6fde30000000000
9001000000020002001053796d626f6c007740000000a30b0a8a1643c7771f43c77720c0
c97700003000040000002d01000004000000f001010008000000320a9a01491d01000000
28791c000000fb02a6fde300000000009001000000020002001053796d626f6c00774000
00002d090afb1643c7771f43c77720c0c97700003000040000002d01010004000000f001
000008000000320a9a015d290100000029791c000000fb0220ff00000000000090010100
00cc0402001054696d6573204e657720526f6d616e001643c7771f43c77720c0c9770000
3000040000002d01000004000000f00101000a000000320a0002772605000000e2e2d0cd
cf000a000000320a00023e2306000000efe5f0e5f1f209000000320af400361504000000
f0e0f1f70a000000320a0002a51805000000e2e2d0cdcff20b000000320a0002f9140700
0000efe5f0e5f1f2f00009000000320af400c51004000000f0e0f1f70a000000320a0002
851005000000e2f1e5e3eef20b000000320a00022e0807000000efe5f0e5f1f2f0000a00
0000320a0002140505000000ede5f2f2eef21c000000fb0280fe00000000000090010100
00000402001054696d6573204e657720526f6d616e001643c7771f43c77720c0c9770000
3000040000002d01010004000000f001000008000000320aa0015b220100000064e51c00
0000fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d61
6e001643c7771f43c77720c0c97700003000040000002d01000004000000f00101000900
0000320aa001bd1d03000000d0cdcff21c000000fb0280fe000000000000900101000000
0402001054696d6573204e657720526f6d616e001643c7771f43c77720c0c97700003000
040000002d01010004000000f001000008000000320aa00116140100000064cd1c000000
fb0280fe0000000000009001010000cc0402001054696d6573204e657720526f6d616e00
1643c7771f43c77720c0c97700003000040000002d01000004000000f001010009000000
320aa001590d03000000d0cdcff208000000320aa001e20301000000cfcd08000000320a
a001400002000000c7cf1c000000fb0220ff000000000000900100000002000200105379
6d626f6c0077400000002d090afe1643c7771f43c77720c0c97700003000040000002d01
010004000000f001000008000000320a0002f325010000002dcf08000000320a00022118
010000002dcf08000000320a0002a607010000002dcf1c000000fb0280fe000000000000
9001000000020002001053796d626f6c007740000000a30b0a8e1643c7771f43c77720c0
c97700003000040000002d01000004000000f001010008000000320aa0013b2101000000
2dcf08000000320aa001281c010000002bcf08000000320aa001f612010000002dcf0800
0000320aa001cb0b010000002dcf08000000320aa0019802010000003dcf0a0000002606
0f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc0102
022253797374656d000000000a0021008a0100000000010000009cf312002942c7770400
00002d01010004000000f0010000030000000000 (4)
ЗП = 243240 – (116690 – 116690 * (23387/266624)) + (171687 – 5942) =
302447 тыс. руб.
РПНУ= 302447*0,10 = 30243 тыс. руб.
Таким образом, резерв убытков составит 35674 тыс. руб. (5431+30243).
Расчет стабилизационного резерва осуществляется по учетным группам 12 и
13: по финансовым рискам и по ответственности владельцев автотранспорта.
СР определяется по формуле: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 (5)
Рассчитаем СР по финансовым рискам: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 (6)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 (7)
ФР = (47993 – 47993 * 0,09) + (171678 * 0,18 – 5942 * 0,18) – (20008 –
20008 * 0,09) – 2400 – 57598 * 0,18 = 42467
Стабилизационный резерв составляет 60% от финансового результата за
отчетный период.
СРф.р. = ФР * 60% = 42467 * 0,6 = 25480
Рассчитаем СР по страхованию ответственности владельцев автотранспорта: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60020c07010000003d331c000000fb0220ff0000000000009001010000cc040200105469
6d6573204e657720526f6d616e001643c7771f43c77720c0c97700003000040000002d01
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0a000000efe5f0e5f1f2f0e2d0cd1c000000fb0280fe0000000000009001010000000402
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0f000a00ffffffff0100000000001c000000fb021000070000000000bc02000000cc0102
022253797374656d000000000a0021008a010000000001000000fcf312002942c7770400
00002d01010004000000f0010200030000000000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ФР = (31995 – 31995 * 0,09) + (171687 * 0,12 – 5942 * 0,12) – (14728 –
14728 * 0,09) – 57598 * 0,12 = 28690
СРг.о = 28690 * 0,6 = 17214
Таким образом, стабилизационный резерв составил 42694 тыс. р.
Далее рассмотрим изменение величин резервов по страхованию жизни, РНП,
резервов убытков и РПМ с помощью графика (рисунок 1).
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60000000460000005c00000050000000454d462b224004000c000000000000001e400900
0c00000000000000244001000c000000000000003040020010000000040000000000803f
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2701ffff030000000000
Условные обозначения:
1 – резервы по страхованию жизни;
2 – резерв незаработанной премии;
3 – резервы убытков;
4 – резервы предупредительных мероприятий.
Рисунок 1 – Динамика страховых резервов
Далее проследим динамику величин страховых резервов и долей
перестраховщиков, учитывая данные периода прошлого года, отчетного
периода, полученные расчетным путем (таблица 4).
Таблица 4 – Динамика страховых резервов и долей перестраховщиков, тыс.
р.
Страховые резервыКодПериодыПрошлыйОтчетныйРасчетныйРезерв
жизни01409583924210156Резерв незаработанной
премии03106967171687116690доля перестраховщиков046108594210045Резерв
убытков05129811086135674доля перестраховщиков06125923543147Резерв
предупредительных мероприятий07425740704868Итого страховых
резервов09165163225860167388Итого доли перестраховщиков107367829613192
Изобразим данные таблицы 1 с помощью графиков (рисунок 2, рисунок 3).
picscalex100010009000003ea1500000900840e00000000840e000026060f00fe1c574d
46430100000000000100f8160000000001000000dc1c000000000000dc1c000001000000
6c0000000500000005000000db0100000d01000000000000000000000c3700005b1f0000
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000300002c010000e1000000000000000000000000000000e0930400e86e030046000000
2c00000020000000454d462b014001001c000000100000000210c0db0100000060000000
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0c00000000000000244001000c000000000000003040020010000000040000000000803f
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Условные обозначения:
– резерв незаработанной премии, тыс. р.;
– доля перестраховщиков в РНП, тыс. р.
Рисунок 2 – Динамика и структура резерва незаработанной премии
Таким образом, в расчетном периоде по сравнению с отчетным наблюдается
снижение размера резерва незаработанной премии, но при этом доля
перестраховщиков больше, чем в предшествующем и отчетном периодах.
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0000
Условные обозначения:
– резервы убытков, тыс. р.;
– доля перестраховщиков в РУ, тыс. р.
Рисунок 3 – Динамика и структура резервов убытков
2. Расчет финансового результата
Общая эффективность деятельности страховой компании характеризуется
показателями финансовых результатов. Финансовая деятельность страховой
компании оценивается на основе анализа ее финансовых результатов.
Финансовый результат от деятельности страховой компании складывается из
трех элементов: финансовый результат от проведения страховых операций,
финансовый результат от проведения инвестиционной деятельности и
финансовый результат от прочей деятельности.
Конечный финансовый результат деятельности компании – это балансовая
прибыль или убыток. Прибыль является одним из важнейших показателей
финансового результата деятельности страховой компании. Она служит
основным источником увеличения собственного капитала компании,
выполнения обязательств перед бюджетом, кредиторами, выплаты дивидендов
инвесторам.
Убыток от страховой деятельности еще не является показателем
неудовлетворительной работы компании. Некоторые страховые компании
снижают страховые тарифы в целях привлечения клиентов. Общие финансовые
результаты зависят от доходности финансовых вложений, поэтому необходимо
сопоставлять финансовые результаты по всем составляющим.
ОАО СК «Урал-АИЛ» в расчетном периоде получило прибыль в размере 9177
тыс. р. от операций по страхованию жизни. В отчетном периоде данная
прибыль составила всего 420 тыс. р., а в прошлом – организация получила
убыток 26273 тыс. р.
От операций по страхованию, иному чем страхование жизни страховая
организация во всех трех периодах получила прибыль. Наибольшая прибыль
наблюдается в расчетном периоде, она составляет 117480 тыс. р.
И, наконец, нераспределенная прибыль от обычной деятельности ОАО СК
«Урал-АИЛ» в расчетном периоде составила 52947 тыс. р.
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000033cc0400040000002d010200040000002d010300040000002d010600040000002701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Условные обозначения:
1 – нераспределенная прибыль прошлого периода, тыс. р.;
2 – нераспределенная прибыль отчетного периода, тыс. р.;
3 – нераспределенная прибыль расчетного периода, тыс. р.
Рисунок 4 – Динамика величины нераспределенной прибыли (непокрытого
убытка) ОАО СК «Урал-АИЛ»
3. Оценка финансового состояния ОАО СК «Урал-АИЛ»
3.1 Финансовая устойчивость организации
Финансовую устойчивость страховой компании нельзя рассматривать на
основании какого-либо одного показателя без учета взаимосвязей с
другими. В зависимости от срока страхования приоритетное значение имеет
текущее финансовое положение страховщика или результаты его деятельности
на перспективу. Основными показателями финансовой устойчивости являются:
1) Доля собственного капитала: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 (8)
2) Доля привлеченного капитала: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 (9)
3) Доля обязательств страховой компании: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 (10)
4) Коэффициент достаточности собственного капитала: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 (11)
Рассчитаем данные показатели за три периода, и результаты расчетов
представим в таблице 2.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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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picscalex100010009000003b501000003001c0000000000050000000902000000000500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picscalex100010009000003b501000003001c0000000000050000000902000000000500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picscalex100010009000003b501000003001c0000000000050000000902000000000500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По результатам расчетов следует отметить, что в отчетном периоде
наблюдается снижение доли собственного капитала в общем капитале по
сравнению с прошлым периодом, а в расчетном периоде по сравнению с
отчетным наблюдается увеличение доли собственного капитала, что
характеризует повышение финансовой устойчивости страховой организации.
Но тем не менее, предприятие является неустойчивым, поскольку данный
показатель должен быть более 0,5, а в каждом из трех рассматриваемых
периодов этот показатель ниже нормального значения.
Что касается доли привлеченного капитала, то в прошлом и отчетном
периодах этот показатель существенно выше нормы в 0,4. Наиболее
приближен к данному значению показатель расчетного периода – 0,646,
который снизился по сравнению с двумя предыдущими периодами.
При этом доля обязательств постепенно повышается: в расчетном и отчетном
периодах обязательства составляют около 7%, в прошлом – около 3%.
По результатам расчетов в расчетном периоде наблюдается существенное
увеличение достаточности собственного капитала. В отчетном периоде
достаточность собственного капитала уменьшилась по сравнению с прошлым
периодом. Несмотря на это, коэффициент остается достаточно низким на
протяжении прошлого и отчетного периодов, тем самым значительно снижая
финансовую устойчивость компании. Данный показатель должен быть больше
или равен 1, только такой показатель свидетельствует о финансовой
устойчивости компании. И в расчетном периоде показатель достаточности
собственного капитала почти достиг 1, а именно 0,943.
Таблица 5 – Показатели финансовой устойчивости ОАО СК «Урал-АИЛ»
Показатели финансовой устойчивостиКодПериодыПрошлыйОтчетныйРасчетныйДоля
собственного капитала010,2150,1630,282Доля привлеченного
капитала020,7540,7710,646Доля обязательств страховой
организации030,0310,0660,072Достаточность собственного
капитала040,2990,220,466
Далее рассмотрим структуру пассивов организации за три периода на
диаграмме (рисунок 5, 6, 7) и динамику коэффициента достаточности СК.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8b000000260000001c000000020000000000000001000000000000000000000025000000
0c00000002000000140000000c0000000d000000120000000c0000000200000021000000
08000000460000003001000024010000454d462b2a40000024000000180000000000803f
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0100000016000000000000ffffffffff08400103cc000000c00000000210c0db14000000
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ad003200af003400b0003600b1003800b2003b00b3003e00b40040009200480092002500
250000000c00000001000000210000000800000046000000c8020000bc020000454d462b
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0840000120000000140000000210c0db0100000006000000000000ffffffffff08400203
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008005430000d142008002430000cf42008000430000cd420000fd420000c9420000f942
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0000e7420000b3420000e5420000af420000e3420000a9420000e1420000a3420000e142
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000022420080064300001e420080094300001a4200800b43000016420080124300009142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0007f004f006c004f006a004f0067004f0064004f00620040007f0031007c0032007a003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7e0064007c0063007900610078005f0076005d0074005b00730059007200570071005400
7000510070004f006f004c006f004a006f0047006f0044006f00420070003f0071003c00
72003a007300380074003500750033007700310079002f007b002d007d002c007f002a00
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0100000027000000180000000300000000000000ffffff0000000000250000000c000000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6c0020004300790072000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000f000000000000000000000
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6ced13007403fa028353c09828ec13007403fa02000000006ced130090eb130005a50930
000000000000000028ddf90200000000c800000000000000ead4907cc29a807cffffffff
34ec13000d0000004d00000000000000210000001b000000060000000400000000000000
35000000010000000e0000004d000000010000000100000000000000000000006c1f9b02
00000000460000000000000010000000040000001c000000647600080000000025000000
0c00000001000000250000000c0000000d000080250000000c0000000100000025000000
0c0000000d000080250000000c00000001000000250000000c0000000700008025000000
0c00000000000080250000000c0000000d000080220000000c000000ffffffff21000000
08000000250000000c00000001000000250000000c00000003000000250000000c000000
02000000190000000c000000ffffff00180000000c000000ffffff001e00000018000000
a90000001f000000b50000002c000000180000000c00000000000000140000000c000000
0d000000120000000c000000010000005400000060000000aa00000022000000b3000000
27000000010000000060ea410060ea41aa00000022000000030000004c00000000000000
0000000000000000ffffffffffffffff54000000320032002500e3430300000003000000
04000000250000000c0000000d000080250000000c00000001000000250000000c000000
07000080250000000c00000000000080250000000c0000000d000080220000000c000000
ffffffff2100000008000000250000000c00000001000000250000000c00000003000000
250000000c00000002000000190000000c000000ffffff00180000000c00000000000000
1e0000001800000000000000000000002501000090000000250000000c0000000d000080
250000000c00000001000000250000000c0000000d000080250000000c00000001000000
250000000c00000007000080250000000c00000000000080250000000c0000000d000080
220000000c000000ffffffff2100000008000000250000000c0000000100000025000000
0c00000003000000250000000c00000002000000190000000c000000ffffff0018000000
0c000000000000001e0000001800000073000000660000007f0000007300000014000000
0c0000000d000000120000000c0000000100000054000000600000007400000069000000
7d0000006e000000010000000060ea410060ea417400000069000000030000004c000000
000000000000000000000000ffffffffffffffff54000000370035002500174403000000
0300000004000000250000000c0000000d000080250000000c0000000100000025000000
0c00000007000080250000000c00000000000080250000000c0000000d00008022000000
0c000000ffffffff2100000008000000250000000c00000001000000250000000c000000
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000000001e0000001800000000000000000000002501000090000000250000000c000000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0c000000ffffffff0a000000100000000000000000000000210000000800000019000000
0c000000ffffff00180000000c00000000000000220000000c000000ffffffff46000000
3400000028000000454d462b2a40000024000000180000000000803f0000008000000080
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000000000000000000000000000000000000000000000000220000000c000000ffffffff
460000001c00000010000000454d462b024000000c000000000000000e00000014000000
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050000000102ffffff0005000000090200000000040000002c0100000700000016049000
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0400000004010d000400000002010200070000001b048d0021010500050008000000fa02
00000000000000000000040000002d01020007000000fc020000ffffff00000004000000
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0000010200000000050000000902ffffff00040000002c01000007000000160490002501
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3c0072003a007300380074003500750033007700310079002f007b002d007d002c007f00
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54007000510070004f006f004c006f004a006f0047006f0044006f00420070003f007100
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000000000000000000000000000000000000040000002d0101001c000000fb0210000700
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00000000000000000000040000002d010700040000002d010100040000002d0107000400
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090200000000040000002c0100000700000016049000250100000000040000002d010700
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2701ffff030000001e00040000002d010100040000002d010600040000002d0104000500
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030000001e00040000002d010100040000002d010600040000002d010400050000000102
ffffff0005000000090200000000040000002c0100000700000016049000250100000000
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ffffff0005000000090200000000040000002701ffff030000001e000c00000040092900
aa000000000000004600460025006f00040000002701ffff030000000000
– доля собственного капитала, %;
– доля привлеченного капитала, %;
– доля обязательств, %.
Рисунок 5 – Структура пассивов организации в прошлом периоде
picscalex1650100090000037212000009002a0c000000002a0c000026060f004a18574d
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090200000000040000002c01000007000000160493001f0100000000040000002d010200
040000002d010300040000002d010700040000002701ffff030000001e00040000002d01
0100040000002d010600040000002d010400050000000102ffffff000500000009020000
0000040000002c01000007000000160493001f010000000007000000fc02000000000000
0000040000002d01080004000000f0010600040000002d01020004000000f00104000400
00002d010700040000002701ffff030000001e00050000000102ffffff00050000000902
00000000040000002701ffff030000001e00050000000102ffffff000500000009020000
0000040000002701ffff030000001e000c00000040092900aa0000000000000049004900
25006b00040000002701ffff030000000000
– доля собственного капитала, %;
– доля привлеченного капитала, %;
– доля обязательств, %.
Рисунок 6 – Структура пассивов организации в отчетном периоде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– доля собственного капитала, %;
– доля привлеченного капитала, %;
– доля обязательств, %.
Рисунок 7 – Структура пассивов организации в расчетном периоде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Условные обозначения:
1 – достаточность собственного капитала в прошлом периоде;
2 – достаточность собственного капитала в отчетном периоде;
3 – достаточность собственного капитала в расчетном периоде.
Рисунок 8 – Динамика коэффициента достаточности собственного капитала
Анализ финансовой устойчивости ОАО СК «Урал-АИЛ» показал, что в капитале
организации за прошлый и отчетный период преобладает привлеченный
капитал, но в динамике его величина снижается и в расчетном периоде
составляет около 65%. Собственный капитал в расчетном периоде составляет
около 28%. Обязательства страховой организации в динамике увеличиваются.
Показатель достаточности собственного капитала говорит о том, на сколько
организация обеспечена собственными источниками формирования имущества.
Данный показатель во всех периодах меньше 1, что говорит о
недостаточности собственного капитала. В расчетном периоде его величина
достигла 0,466.
3.2 Показатели ликвидности организации
Ликвидность определяется как возможность своевременно погашать свои
обязательства. Она определяется соотношением величин задолженности и
ликвидных средств, т.е. средств, которые могут быть использованы для
погашения долгов. Для оценки ликвидности используются показатели текущей
ликвидности, абсолютной и срочной ликвидности.
1. Коэффициент текущей ликвидности характеризует общую обеспеченность
страховой компании оборотными средствами для погашения краткосрочных
обязательств в течение текущего года.
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040000002d01020004000000f001010008000000320a6002b00a010000003d3408000000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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500
0000020101000000050000000102ffffff00050000002e0118000000050000000b020000
0000050000000c02e003200f1200000026060f001a00ffffffff000010000000c0ffffff
b8ffffffe00e0000980300000b00000026060f000c004d617468547970650000c0000800
0000fa0200001000000000000000040000002d01000005000000140200022f0505000000
13020002d1091c000000fb0280fe0000000000009001000000000402001054696d657320
4e657720526f6d616e001643c7771f43c77720c0c97700003000040000002d0101000900
0000320a6002950c030000003437346508000000320a60022f0c010000002c3708000000
320a6002750b0100000030370a000000320a8c034905060000003230373030380a000000
320a6e01a005050000003938323234381c000000fb0280fe000000000000900100000002
0002001053796d626f6c007740000000190b0a321643c7771f43c77720c0c97700003000
040000002d01020004000000f001010008000000320a6002430a010000003d3808000000
320a6002f103010000003d381c000000fb0220ff0000000000009001010000cc04020010
54696d6573204e657720526f6d616e001643c7771f43c77720c0c9770000300004000000
2d01010004000000f001020009000000320ab401a80104000000f0e0f1f708000000320a
c0025e0102000000d2cb1c000000fb0280fe0000000000009001010000cc040200105469
6d6573204e657720526f6d616e001643c7771f43c77720c0c97700003000040000002d01
020004000000f001010008000000320a6002460001000000cacb0a00000026060f000a00
ffffffff0100000000001c000000fb021000070000000000bc02000000cc010202225379
7374656d000000000a0021008a0100000000010000009cf312002942c777040000002d01
010004000000f0010200030000000000
Таким образом, в прошлом и отчетном периодах данный коэффициент
значительно меньше нормы в 1,5, что говорит о недостаточности оборотных
средств для погашения своих обязательств. В расчетном периоде эта
величина составила 0,474, что свидетельствует о недостатке оборотных
активов для погашения краткосрочных обязательств, а также о финансовом
риске и об угрозе платежеспособности.
2. Коэффициент абсолютной ликвидности показывает, какая часть
краткосрочной кредиторской задолженности может быть покрыта платежными
средствами, полученными от реализации ценных бумаг и средствами,
полученными в результате погашения требований к дебиторам.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 (13)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picscalex1000100090000038001000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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Данный коэффициент в прошлом и отчетном периодах, а также полученный в
расчетном периоде существенно больше нормативного значения (0,7). Таким
образом, абсолютную ликвидность данной организации по трем периодам
можно считать достаточной. Но тем не менее в расчетном периоде этот
показатель снизился по сравнению с прошлым периодом почти в 5 раз.
3. Коэффициент срочной ликвидности определяет обеспеченность страховой
организации высоколиквидными активами для выполнения своих обязательств
в текущем квартале или месяце. В случае, когда коэффициент более 1,
страховая организация полностью обеспечена высоколиквидными активами и
имеет высокий уровень платежеспособности.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 (14)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picscalex1000100090000036e01000003001c0000000000050000000902000000000500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picscalex1000100090000036d01000003001c0000000000050000000902000000000500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В исследуемой страховой организации ОАО СК «Урал-АИЛ» коэффициент
срочной ликвидности выше 1 во всех исследуемых периодах, следовательно,
страховая организация полностью обеспечена высоколиквидными активами.
Для наглядности показатели ликвидности сведены в таблицу 6.
Таблица 6 – Показатели ликвидности ОАО СК «Урал-АИЛ»
Показатели ликвидностиКодНормаПериодыПрошлыйОтчетныйРасчетныйКоэффициент
текущей ликвидности01>1–1,50,4630,3280,474Коэффициент абсолютной
ликвидности02>0,710,453,9382,153Коэффициент срочной
ликвидности03>0,24,3532,5082,156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04010d00040000000201010009000000320aeb001700010000003019060009000000320a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Условные обозначения:
1 – коэффициент текущей ликвидности за три периода;
2 – коэффициент абсолютной ликвидности за три периода;
3 – коэффициент срочной ликвидности за три периода.
Рисунок 9 – Динамика показателей ликвидности ОАО СК «Урал-АИЛ»
Оценка платежеспособности ОАО СК «Урал-АИЛ»
Платежеспособность означает наличие у организации денежных средств и их
эквивалентов, достаточных для расчетов по кредиторской задолженности,
требующей немедленного погашения. Платежеспособность страховщика
означает его безусловную способность исполнить обязательства по выплате
страховой суммы или страхового возмещения страхователю или
застрахованному лицу по договорам страхования. Для оценки
платежеспособности определяется отклонение между фактическим и
нормативным размером маржи платежеспособности. Фактический размер маржи
платежеспособности определяется как собственный капитал за минусом
собственных акций, выкупленных у акционеров, НМА и ДЗ, сроки по которой
истекли. Нормативный размер определяется по страхованию жизни и иному,
чем жизнь.
Расчет платежеспособности произведен приложении В.
Итак из расчетов следует, что на протяжении всех трех периодов
организация была платежеспособна, так как фактический размер маржи
превышал нормативный.
В прошлом периоде отклонение составило 15292 тыс. р., в отчетном – 15385
тыс. р., а в расчетном – 51745 тыс. р.
Таким образом, изучив финансовое состояние страховой организации ОАО СК
«Арал-АИЛ» можно отметить, что по всем показателям данная организация в
расчетном периоде является финансово устойчивой, ликвидной (за
исключением показателя текущей ликвидности) и платежеспособной.
Баланс ОАО СК «Урал-АИЛ»
АктивНа начало отчетного периодаНа конец отчетного периодаРасчетный
периодI. АктивыНематериальные активы598787Инвестиции, в том
числе:123349168229159576здания336466311863118финансовые вложения в
дочерние, зависимые общества и другие организации, в том
числе:488057693976939акции других организаций163911143111431долговые
ценные бумаги других организаций и предоставленные им
займы307316274562745вклады в уставные капиталы других
организаций168327632763иные инвестиции, в том
числе:408982817219519депозитные вклады4078927897прочие
инвестиции10927519519Доля перестраховщиков в страховых резервах, в
т.ч.:7367829613192в резерве незаработанной премии6108594210045в резервах
убытков125923543147Дебиторская задолженность по операциям страхования,
сострахования, в т.ч.:15903725921419страхователи15903720119801страховые
агенты581618Дебиторская задолженность по операциям
перестрахования289431504722787Прочая дебиторская задолженность, платежи
по которой ожидаются более чем через 12 месяцев после отчетной
даты461448448Прочая дебиторская задолженность, платежи по которой
ожидаются в течение 12 месяцев после отчетной даты664238238Основные
средства57072340223402Незавершенной строительство929919919Запасы, в том
числе:94551055105материалы и другие аналогичные
ценности92345274527расходы будущих периодов22578578Денежные
средства291344891348913Иные активы1914319143Итого по разделу
I213461297086315229БАЛАНС213461297086315229ПассивII. Капитал и
резервыУставный капитал64003200232002Добавочный
капитал2840528022802Резервный капитал, в т.ч.:110811091109Резервы,
образованные в соответствии с учредительными
документами110811091109Нераспределенная прибыль (непокрытый
убыток)99491260852947Итого по разделу II458624852188860III. Страховые
резервыРезерв по страхованию жизни409583924210156Резерв незаработанной
премии106967171687116690Резервы убытков129811086135674Другие страховые
резервы727243128Итого по разделу III160906229062203681IV.
ОбязательстваЗадолженность по депо премий перед
перестраховщиками432222Кредиторская задолженность по операциям
страхования, сострахования, в
т.ч.770263263страхователи770193193страховые агенты-55прочие
кредиторы-6565Кредиторская задолженность по операциям
перестрахования-30643064Прочая кредиторская задолженность, в том
числе:155899499949задолженность перед персоналом
организации91452435243задолженность перед государственными внебюджетными
фондами25919091909задолженность по налогам и сборам6125102510прочие
кредиторы324287287Задолженность перед участниками по выплате
доходов65133133Резервы предстоящих расходов-20022002Резервы
предупредительных мероприятий425740707255Итого по разделу
IV66931950322688БАЛАНС213461297086315229
Отчет о прибылях и убытках ОАО СК «Урал-АИЛ»
Наименование показателяКодНа начало отчетного годаНа конец отчетного
годаРасчетный периодI. Страхование жизниСтраховые премии (взносы) –
нетто перестрахование (011–012)010325688280257280257страховые премии
(взносы) – всего011325688280257280257переданные
перестраховщикам012—Доходы по инвестициям, в
т.ч.:02015038198111198доходы от участия в других
организациях02153–прочие доходы по
инвестициям02214985198111198Оплаченные убытки (страховые выплаты) –
нетто перестрахование (031–032)030(348219)(297657)(297657)оплаченные
убытки (страховые выплаты) – всего031(348219)(297657)(297657)доля
перестраховщиков032—Изменение резервов по страхованию жизни – нетто
перестрахование (041–042)040(16460)171629086изменение резервов по
страхованию жизни – всего041(16460)171629086изменение доли
перестраховщиков в резервах042—Расходы по ведению страховых операций –
нетто перестрахование (051+052–055)050(2320)(3707)(3707)затраты по
заключению договоров страхования051(2320)(2975)(2975)прочие расходы по
ведению страховых операций052–732-732Результат от операций по
страхованию жизни (010+020–030+040–050–060)070(26273)4209177II.
Страхование иное, чем страхование жизниСтраховые премии – нетто
перестрахование (081–082)080219579243240243240страховые премии –
всего081228131266627266627переданные
перестраховщикам82(8552)(23387)(23387)Изменение резерва незаработанной
премии – нетто перестрахования (091+092)090(71564)(64886)61276изменение
резерва незаработанной премии – всего091(73191)(64720)57173изменение
доли перестраховщиков в резерве0921627(166)4103Состоявшиеся убытки –
нетто перестрахование (110–120)100(71942)(54383)(81827)Оплаченные убытки
(выплаты) – нетто перестрахование
(111–112)110(69449)(57598)(57598)выплаты по договорам страхования –
всего111(75186)(69275)(69275)доля
перестраховщиков11257371167711677Изменение резервов убытков – нетто
перестрахование (121+122)120(2493)3215(24229)изменение резервов убытков
– всего121(2882)2120(25022)изменение доли перестраховщиков в
резервах1223891095793Изменение других страховых
резервов130-(7272)(35856)Отчисления в РПМ140–(7255)Отчисления в резерв
гарантий150-(1020)(1020)Отчисления в резерв текущих компенсационных
выплат151-(2038)(2038)Отчисления в стабилизационный
резерв152–(43128)Расходы по ведению страховых операций – нетто
перестрахование (161+162–165)160(5759)(15912)(15912)затраты по
заключению договоров страхования161(6542)(14928)(14928)прочие расходы по
ведению страховых операций162(100)(2707)(2707)вознаграждения и тантьемы
по договорам перестрахования16588317231723Результаты от операций
страхования иного, чем страхование жизни
(080+090–100+130–140–150–151–152–160)1707031497729117480III. Прочие
доходы и расходы, не отнесенные в раздел I и IIДоходы по инвестициям из
них:180-123322836Прочие доходы по инвестициям184-123322836Управленческие
расходы200(32892)(81516)(73748)Операционные доходы, кроме связанных с
инвестициями2101044–Операционные расходы, кроме связанных с
инвестициями220(1057)(2644)(2644)Внереализационные
доходы230-33Внереализационные расходы240(2659)(3437)(3437)Прибыль
(убыток) до налогообложения
(070+170+180–190–200+210–220+230–240)25084771178869667Налог на
прибыль260(158)(2935)(16720)Прибыль (убыток) от обычной деятельности
(250–260)2708319885352947Нераспределенная прибыль (убыток) отчетного
года (270+280–290)3008319885352947Список литературы
1. Правила формирования страховых резервов по страхованию иному, чем
страхование жизни (утв. приказом Минфина РФ от 11 июня 2002 г. №51н) (с
изменениями от 23 июня 2003 г., 14 января 2005 г.);
2. Резервы, формируемые страховыми организациями. М.В. Романова,
«Аудиторские ведомости», №10, октябрь 2003 г.;
3. О резервах по страхованию жизни. О. Галкина – СПС «Гарант», 2006;
4. Страховое дело: Учебник Под ред. Л.И. Рейтмана – М.: Банковский и
биржевой НКЦ, 1992;
5. Словарь страховых терминов Под ред. Е.В. Коломина, В.В. Шахова. –
М.: Финансы и статистика, 1992;
6. Практическое пособие по страховой деятельности. Документы,
комментарии, разъяснения. – М.: Дизайн – РУСИНВЕСТ, 1993;
7. Страхование. Учебник. Под ред. Шахова В.В. – М.: 1997;
8. Страхование: теория, практика и зарубежный опыт./ Под ред.
Агеева П.П. – М.: 1998.
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