Home – Home – Jornals – Scientific journal “Vestnik NSUEM” 2015 number 1

The problem of the structure of insurance reserves, their completeness and due to the actuarial tariff basis is considered in the article. The structure of insurance reserves, consisting of a reserve for future payments and future expenditures is reasoned. The author proposes a method of calculation of both reserves using the model of the generalized actuarial basis. The article shows the necessity of recognition of income of the insurer under a life insurance contract in a lump sum at the time of entry into force of the insurance contract, and not as the deadline for the payment of regular contributions. The functions of both reserves in an analytical form were received for simple cases in common insurance. The approbation of calculation of insurance reserves using these functions is complete. Testing showed that the proposed technique is better suited actuarial basis, than the method prescribed by the applicable regulations.