TO THE QUESTION OF FORMATION OF INSURANCE RESERVES


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Abstract

In article, the essence of insurance reserves from the point of view of the funds formed by insurance company at the expense of the received insurance premiums and intended for implementation of the assumed insurance obligations in an order and on the conditions provided by the current legislation the signed contract of insurance is considered. The purpose of insurance reserves, their classification is given, the formula of calculation of insurance reserves is considered.

About the authors

Yana Gennadyevna Labusheva

Russian New University, Moscow

Author for correspondence.
Email: yana_stupicheva@mail.ru

candidate of economical science, associate professor, associate professor of the chair « Finance and banking»

Russian Federation

Olga Vasilyevna Vershinina

Russian New University, Moscow

Email: oliga.06@mail.ru

candidate of economical science, associate professor, associate professor of the chair « Finance and banking»

Russian Federation

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