Choosing discount rate for the evaluation of insurance liabilities
2018.08.18

Audrius Linartas, Mykolas Romeris University

Ramūnas Baravykas, The Lithuanian Insurance Supervisory Commission

Šaltinis:  ISSN 1822-8038 (online) INTELLECTUAL ECONOMICS 2010, No. 1(7), p. 30–40

Abstract

The starting EU Solvency II requirements and future accounting standards will require discounting for all of insurance liabilities. A properly chosen discount rate could guarantee the value of insurance liabilities being adequate and market consistent. In small economies this is difficult to achieve due to the unavailability of deep and liquid market for bonds. The authors of the present paper analyze if these market limitations could be bypassed and the discount rate’s term structure could be established. The research is based on the data from the Lithuanian financial market and aims at proposing an innovative approach to discount rate setting which could be used by insurance companies.

Plačiau galima perskaityti čia: CHOOSING DISCOUNT RATE FOR THE EVALUATION

Jus taip pat gali dominti

Grįžti į tinklaraštį

FINANCIAL STABILITY OF THE EU’s INSURANCE COMPANIES

2018.08.18
Skaityti daugiau

What is the role of insurance in economic development

2018.08.18
Skaityti daugiau

MODERN ACCOUNTING METHOD IN INSURANCE TARIFFS – NOVELTY ON THE INSURANCE MARKET

2018.08.18
Skaityti daugiau