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Segmentación de riesgos y modelización actuarial en IFRS107

Authors: Hom Serra, Núria;

Segmentación de riesgos y modelización actuarial en IFRS107

Abstract

Este trabajo trata sobre la aplicación de la normativa contable IFRS17 en un portafolio de seguros de vida, específicamente utilizando el enfoque general o de bloques. Para mayor claridad, el estudio se centra en la aplicación de esta normativa de forma detallada en un contrato de seguros de los 76.102 que hay en el portafolio. El procedimiento aplicado a este contrato es extrapolable al resto y consta de etapas bien claras: agregación de contratos de seguro, flujos de efectivo futuros, tasa de descuento, ajuste por riesgo no financiero y determinación del Margen de Servicio Contractual (CSM) o Componente de Pérdida (LC).

Treballs Finals del Màster de Ciències Actuarials i Financeres, Facultat d'Economia i Empresa, Universitat de Barcelona, Curs: 2023-2024, Tutor: Mercedes Ayuso Gutiérrez

Country
Spain
Related Organizations
Keywords

Risk (Insurance), Cluster analysis, Interest rates, Risc (Assegurances), Tipus d'interès, Master's thesis, Treballs de fi de màster, Anàlisi de conglomerats

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
views
OpenAIRE UsageCountsViews provided by UsageCounts
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