Cash Flows under Performance of Obligations of the Insurance Contract

Authors

  • Светлана Александровна Калайда St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation https://orcid.org/0000-0002-5688-3178

Abstract

In the article, the author reviews an influence that various ways of realization of the insurance contract have on the size of insurance reserves formed to secure performance of obligations to the insurants. The author comes to conclusion that there is a need to identify relationships between a way of contract realization from one side, and forming and using of insurance reserves, from another side. The size of insurance reserves is used to change depending on scenario of the contract.

Keywords:

NON-LIFE INSURANCE, INSURANCE PREMIUM, INSURANCE CONTRACT, INSURANCE RESERVES, REALIZATION OF THE INSURANCE CONTRACT, POINTS OF RECALCULATION OF INSURANCE RESERVES

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Author Biography

Светлана Александровна Калайда, St. Petersburg State University, 7–9, Universitetskaya nab., St. Petersburg, 199034, Russian Federation

ассистент

References

Литература на русском языке

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Об особенностях применения страховыми организациями плана счетов бухгалтерского учета финансово-хозяйственной деятельности организаций и инструкции по его применению: Утверждено приказом Министерства финансов РФ от 4 сентября 2001г. № 69н.

Чернова Г. В. Основы экономики страховой организации по рисковым видам страхования. СПб., 2005. С. 240.


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Published

2008-12-30

How to Cite

Калайда, С. А. (2008). Cash Flows under Performance of Obligations of the Insurance Contract. St Petersburg University Journal of Economic Studies, (4), 103–109. Retrieved from https://economicsjournal.spbu.ru/article/view/4154

Issue

No. 4 (2008)

Section

Finance, Credit, Insurance

License

Articles of the St Petersburg University Journal of Economic Studies are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.

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