Sökning: "actuarial assumptions"

Visar resultat 1 - 5 av 12 uppsatser innehållade orden actuarial assumptions.

  1. 1. DATA QUALITY CONSEQUENCES OF MANDATORY CYBER DATA SHARING BETWEEN DUOPOLY INSURERS

    Uppsats för yrkesexamina på avancerad nivå, Umeå universitet/Institutionen för matematik och matematisk statistik

    Författare :Olof Reinert; Tobias Wiesinger; [2020]
    Nyckelord :Cyber insurance; Information transmission; Game theory; Cournot market; Nash Equilibrium; Cyberförsäkring; Informationsdelning; Spelteori; Cournot-marknad; Nashjämvikt;

    Sammanfattning : Cyber attacks against companies are becoming more common as technology advances and digitalization is increasing exponentially. All Swedish insurance companies that sell cyber insurance encounter the same problem, there is not enough data to do good actuarial work. LÄS MER

  3. 2. Valuation Practices of IFRS 17

    Master-uppsats, KTH/Matematisk statistik

    Författare :Björn Widing; Jimmy Jansson; [2018]
    Nyckelord :IFRS 17; Valuation; Life insurance; Insurance contracts; Contractual service; IFRS 17; Värdering; Livförsäkring; Försäkringskontrakt; Avtalsmässig servicemarginal;

    Sammanfattning : This research assesses the IFRS 17 Insurance Contracts standard from a mathematical and actuarial point of view. Specifically, a valuation model that complies with the standard is developed in order to investigate implications of the standard on financial statements of insurance companies. LÄS MER

  4. 3. Förmånsbestämda pensionsplaner : En studie om koncerners val av diskonteringsränta i pensionsredovisningen utifrån aktuell skuldsättningsgrad

    Kandidat-uppsats, Södertörns högskola/Företagsekonomi

    Författare :Felicia Jakobsson; Caroline Johansson; [2017]
    Nyckelord :Aktuariella antaganden; Diskonteringsränta; Förmånsbestämda pensionsplaner; Skuldsättningsgrad; IAS 19; Pensionsförpliktelse.;

    Sammanfattning : Purpose - The purpose of this study is to investigate the corporations that apply defined benefit pension plans with actuarial assumptions. The study intends to see if there is any correlation between the corporation’s debt-to-equity ratio and the choice of discount rate in their pension plan. LÄS MER

  5. 4. Investment Opportunities for Swedish Life Insurance Companies

    Master-uppsats, KTH/Matematisk statistik

    Författare :Pontus Rufelt; [2016]
    Nyckelord :;

    Sammanfattning : Since the new risk sensitive regulation Solvency II was enabled the 1st of January 2016 the European insurance companies have to review their investment strategies. Insurance companies are among the largest institutional investors in Europe holding EUR 6.7 trillion assets, thus major changes in their asset management can impact the capital markets. LÄS MER

  7. 5. Earnings Management Under IAS 19 –An analysis of the extent to which entities alter assumptions when accounting for employee benefits before and after the amendment of IAS 19

    Kandidat-uppsats, Göteborgs universitet/Företagsekonomiska institutionen

    Författare :Jetmire Isufi; Wilma Hedberg; [2014-06-11]
    Nyckelord :IAS 19; defined benefit plans; earnings management; the corridor;

    Sammanfattning : The amendments to the existing standard IAS 19 published in 2011 changed the requirements concerning the reporting of defined benefit plans for public entities applying IFRS, effective as of January 2013 with full retrospective application. The revised standard from 2011 prevent earnings management through the deferring and concealment of some actuarial gains and losses, but still leave scope for professional assumptions concerning the determination of the discount rate. LÄS MER