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Questions and Answers
- Attraverso la riassicurazione, una compagnia di assicurazione:
- Secondo i principi contabili nazionali, il Conto Economico di un’impresa di assicurazione è costituito
- Il fenomeno di “antiselezione” comporta:
- Quali sono i principi da soddisfare per una corretta redazione del Bilancio?
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- I caricamenti di sicurezza hanno lo scopo:
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- Quale tra le seguenti situazioni non può essere considerata un esempio di “azzardomorale”?
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- La voce “Riserve tecniche a carico dei riassicuratori” è presente:
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- Che cosa si intende per “autofinanziamento improprio” delle compagnie di assicurazione?
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- I rischi appartenenti ad un pool assicurativo presentano quali caratteristiche precipue:
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Le riserve tecniche vengono iscritte in bilancio:
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Study Notes
Reinsurance
- A reinsurance company helps primary insurance companies to manage risk by taking on part of their liability.
Statement Of Comprehensive Income (SCI) For Insurance Companies
- A company's earnings and expenses are presented within the SCI.
- Assets, liabilities and equity are found in the balance sheet.
Adverse Selection
- Adverse selection occurs when policyholders with a higher risk of claiming than the average are more likely to purchase insurance coverage.
Principles Of Financial Statement Preparation
- Reliability, relevance, comparability, understandability, and going concern are essential principles for correct financial statement preparation.
Safety Loadings
- Safety loadings are added to insurance premiums to cover potential uncertainties and operating expenses.
- They are often calculated on the basis of expected claims and administrative costs.
Moral Hazard
- Moral hazard occurs when individuals or companies take on more risk because they are insured against the potential consequences.
- It can occur when a company or individual expects to receive a claim after intentionally causing a loss.
Technical Reserves (Reserves Held By Reinsurers)
- Technical reserves held by reinsurers are shown on the balance sheet of a primary insurance company.
Improper Self-Financing
- Improper self-financing occurs when insurance companies use their own funds to cover risks, instead of investing in premiums.
Insurance Pools
- Risks in an insurance pool share certain essential characteristics, meaning they are similar in nature and have a high enough frequency to allow for risk sharing.
Technical Reserves
- Technical reserves are recorded on the balance sheet to cover future insurance claims and obligations.
- They are typically calculated based on actuarial assumptions and are adjusted regularly to reflect changing circumstances.
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Description
Test your knowledge on the principles of insurance, specifically focusing on the concept of reinsurance. Understand how reinsurance affects the overall functioning and risk management of an insurance company.
