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
Opinion survey results   Examination dates   Schedule   Noticeboard   
Annotation -
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.
Last update: T_KPMS (16.05.2013)
Aim of the course -

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

Last update: T_KPMS (16.05.2013)
Course completion requirements -

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.

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

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.

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


Last update: T_KPMS (16.05.2013)
Requirements to the exam -

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

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

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.

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

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.

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