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- W2318152845 abstract "Die versicherungstechnischen Zahlungsströme eines Bestandes definieren einen Sollzins. Mit diesem Zins mu sich das Guthaben der Versicherten (Deckungsrückstellung, gutgeschriebene Gewinnanteile und Gewinnreserve des Bestandes) entwickeln, um alle Versicherungsleistungen einschlielich der Gewinnbeteiligung auszuzahlen. Man kann von Bilanztermin zu Bilanztermin verfolgen, wie sich das Guthaben der Versicherten tatsÄchlich entwickelt und so die Angemessenheit der zukünftigen Verpflichtungen beurteilen. The interest to be earned is determined by the actuarial payment flows of the business in force. This interest has to increase the assets of the insureds (policy reserve, dividends credited and bonus reserve of the business in force) in order to ensure benefit payments including participation in profits. Between the yearly closings of the books the actual development of the assets can be observed and the adequacy of future liabilities judged." @default.
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- W2318152845 date "1978-10-01" @default.
- W2318152845 modified "2023-10-16" @default.
- W2318152845 title "Modell zur Analyse der versicherungstechnischen Rückstellungen eines Lebensversicherungsbestandes" @default.
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- W2318152845 doi "https://doi.org/10.1007/bf02808647" @default.
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