SubjectsSubjects(version: 945)
Course, academic year 2023/2024
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Insurance Companies Accounting - NMFM410
Title: Účetnictví pojišťoven
Guaranteed by: Department of Probability and Mathematical Statistics (32-KPMS)
Faculty: Faculty of Mathematics and Physics
Actual: from 2023
Semester: summer
E-Credits: 5
Hours per week, examination: summer s.:2/2, C+Ex [HT]
Capacity: unlimited
Min. number of students: unlimited
4EU+: no
Virtual mobility / capacity: no
State of the course: not taught
Language: Czech
Teaching methods: full-time
Teaching methods: full-time
Guarantor: RNDr. Lucie Mazurová, Ph.D.
Class: M Mgr. FPM
M Mgr. FPM > Povinné
Classification: Mathematics > Financial and Insurance Math.
Incompatibility : NMFP537
Interchangeability : NMFP537
Is incompatible with: NMFP537
Is interchangeable with: NMFP537
Annotation -
Last update: T_KPMS (16.05.2013)
Basic principles of double-entry accounting. Accounting according to Czech accounting standards. Interpretation of financial reports. Valuation of assets and liabilities. International accounting standards IAS/IFRS, US GAAP. Solvency of insurance companies.
Aim of the course -
Last update: T_KPMS (16.05.2013)

To explain principles of financial reporting and to show specific aspects of commercial insurance companies accounting.

Course completion requirements -
Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

Conditions for the exercise class credit: one written exam (at least 60% of points), one home project handed in 3 days before the oral exam at the latest. The written exam can be retaken.

The exercise class credit is necessary for the participation in the exam.

Literature -
Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

České účetní standardy pro pojišťovny.

Mandl, P: Účetní výkaznictví pojišťoven pro matematiky. Matfyzpress, Praha, 2009.

Bokšová, J.: Účetnictví komerčních pojišťoven - specifika v ČR. Wolters Kluwer ČR, 2010.

Teaching methods -
Last update: T_KPMS (16.05.2013)


Requirements to the exam -
Last update: RNDr. Lucie Mazurová, Ph.D. (29.10.2019)

Oral exam with written preparation. Requirements for the exam consist of the entire extent of the lecture.

Syllabus -
Last update: RNDr. Lucie Mazurová, Ph.D. (26.04.2018)

Financial reports of insurance companies. Assets. Technical provisions. Profit and loss statement. Valuation of assets and liabilities. Fair value. Solvency 2. Principles of solvency capital calculations.

Entry requirements -
Last update: RNDr. Lucie Mazurová, Ph.D. (30.05.2018)

Basic terms from financial reports of insurance companies: premium, technical reserves, reinsurance premium, expenses. Expected value, present value of a cash flow. Basic risk measures, especially value at risk. Lectures are given in Czech.

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