The principle in insurance is the right of the insurer. Principles of insurance activities. Compulsory and voluntary insurance

Based on certain specific principles. Basic insurance principles are shown in the figure below.

Let's take a closer look at these insurance principles.

Competitiveness

Insurance risk

Compensation within the limits of actual damage caused

This principle of insurance is that insurance compensation should not bring profit to the policyholder. To avoid attempts to use insurance for speculative purposes, insurers adhere to the principle that the material and financial condition of the insured after compensation for losses caused must be the same as before the insured event. Deviations, as a rule, occur in the direction of underestimating the level of compensation.

Franchise

- this is the part of losses determined by the insurance contract, which in the event of an insured event is not subject to compensation by the insurer. It can be determined as a certain amount of money or as a percentage of the entire sum insured. Thanks to the use of a franchise, a combination with insurance is achieved.

In order to self-insure small (and sometimes medium) risks, enterprises create their own risk funds (reserve funds). Given the availability of such funds, policyholders can apply to insurers with a request to partially cover the risk of insurance.

Insurers are also interested in using deductibles. Since part of the risk remains the responsibility of the policyholder, he becomes more interested in taking preventive measures to preserve health, property or reduce the risk of liability to third parties. The use of a deductible also gives insurers the opportunity to avoid paying small insurance claims and thereby reduce their overhead costs for conducting business.

Subrogation

One should not think that compensation by the insurer to the policyholder (insured) for losses caused always means avoiding the responsibility of the real culprits. After all, this would primarily hinder the fight against crime and would entail a significant increase in the cost of insurance services.

As a principle of insurance, it means the transfer by the policyholder to the insurer of the right to recover damage caused from third (culprit) parties within the amount paid. In cases where the policyholder receives funds to compensate for losses incurred from another source, he must notify the insurer, who will take them into account when calculating the amount of insurance compensation and filing recourse.

Contribution

Circumstances sometimes develop such that the same item becomes the object of insurance more than once. For example, clothing can be the object of insurance as part of a household property policy, luggage - as part of a car policy or a tourist travel insurance policy, etc. Such duplication becomes even more pronounced when it comes to insurance of commercial risks, and policies that in one or another to a different extent they duplicate responsibility for preserving the same material assets and are issued mainly by different insurance companies.

Contribution is the right of the insurer to contact other insurers who, under the policies sold, are liable to the same specific policyholder, with an offer to share the costs of indemnifying losses. In such cases, payments, as a rule, are made by insurers on a proportional basis.

This principle of insurance is also important from the point of view that it helps to restrain dishonest policyholders from wanting to insure the same property or life and health several times for the purpose of profit.

Co-insurance and reinsurance

The insurer can accept risks limited in size. These limits are determined by the company's availability of insurance funds. The insurer may enter into an insurance contract for an amount not exceeding 10% of the paid-up authorized capital and formed insurance reserves. Such restrictions, imposed by government regulators and statutes, are dictated by the insurer's compliance interests. The contradiction between the size of the risk proposed by the insurer and the financial ability of the insurer to accept it for insurance is resolved with the help of co-insurance and reinsurance.

— this is insurance of an object under one joint contract by several insurers. At the same time, the contract must contain conditions defining the rights and obligations of each insurer. In a co-insurance scheme, one of the insurers can act as a representative of all other insurers in relations with the policyholder, but the amount of its liability to the policyholder is fixed in the amount of the corresponding share.

Coinsurance has its advantages and disadvantages. The positive thing is that insurance companies have the opportunity to combine their efforts to insure large risks without giving up the insurance premium to anyone. The disadvantage of coinsurance is that it complicates the procedure for obtaining insurance and paying compensation.

- this is insurance by one insurer (assignor, reinsurer) on the terms of the risk of fulfilling part of its obligations to the insured by another insurer or professional, determined by the contract. The insurer who has entered into a reinsurance agreement remains liable to the policyholder in full in accordance with the insurance agreement.

Consequently, the difference between coinsurance and reinsurance is that in the first case, responsibility for the risk is divided between insurers, and with reinsurance, all liability to the policyholder remains with the insurer, the so-called assignor, who, in turn, reinsures part of this liability with another insurer or a professional reinsurer. The policyholder may not be aware of the existence of a reinsurance agreement.

Diversification

The legislation of many countries around the world limits the possibility of diversification, that is, the expansion of the activity of insurance companies beyond the scope of their core business. In particular, our legislation provides that the subject of direct activities of the insurer can only be insurance, reinsurance and financial activities related to the formation and placement of insurance reserves and their management.

At the same time, the principle is essential within the activities noted above. We are talking about the territorial and sectoral dispersion of risks accepted for insurance. The more noticeable it is, the less likely the simultaneous occurrence of insured events that may have critical consequences for the insurer. Insurers have the right to place their funds in deposit accounts in banks, in securities and real estate.

According to the method of involvement in the insurance community, insurance is carried out in compulsory and voluntary forms.

Voluntary– the initiators are economic entities, individuals and legal entities. It arises on the basis of a voluntarily concluded agreement between the policyholder and the insurer. The insurance contract is certified by an insurance policy. Based on legislative framework, conditions or rules are formed individual species voluntary insurance. Voluntary insurance comes into force only after payment of the insurance premium and has a pre-agreed certain period of insurance.

Principles of voluntary insurance:

1. Voluntary insurance operates by force of law and on a voluntary basis.

2. Voluntary insurance is fully typical for policyholders. The insurer does not have the right to refuse to insure the object if the will of the insured does not contradict the terms of insurance. This principle guarantees the conclusion of an insurance contract upon the first request of the policyholder.

3. Selective coverage of voluntary insurance.

4. Voluntary insurance is always limited by the period of insurance.

5. Voluntary insurance is valid only upon payment of one-time or periodic insurance premiums.

6. Insurance coverage for voluntary insurance depends on the wishes of the policyholder.

Mandatory
is insurance carried out by force of law. The types, conditions and procedure for compulsory insurance are determined by the relevant laws of the Russian Federation.

Principles:

1. mandatory by law;

2. complete coverage of compulsory insurance (Insurance companies entrusted with compulsory insurance must ensure 100% coverage of objects with this form of insurance. To do this, they must annually register objects subject to insurance, charge their owners insurance premiums.);

3. the automatic nature of the distribution of compulsory insurance (the Insured does not have to submit an application for insurance orally or in writing. Objects of compulsory insurance are included in the plans of insurance companies as they are the last to be registered);

4. compulsory insurance is valid regardless of the payment of insurance premiums. If the policyholder has not paid the premiums, they are collected from him through the court.

5. perpetuity of compulsory insurance. Insurance is valid as long as the policyholder owns, uses and disposes of the insured property. Or until the law (decree) on compulsory insurance is repealed;

6. rationing of compulsory insurance. With compulsory insurance, to simplify the insurance assessment and the procedure for paying insurance compensation, insurance coverage standards are established as a percentage of the insurance assessment or in rubles per unit of the insurance object.

Mandatory property insurance in the Russian Federation is established by the Law of the Russian Federation “On the export and import of cultural property” in relation to values ​​temporarily exported by state and municipal museums, libraries, archives and other state repositories.

Compulsory insurance civil liability of private notaries is provided for by the Fundamentals of the legislation of the Russian Federation on notaries dated February 11, 1993 No. 4462-1.

In order to protect the social and economic interests of citizens, as well as the interests of enterprises, organizations, and the state, laws may establish compulsory insurance of life, health of citizens, property of legal entities and individuals, and civil liability for causing harm to others.

Basics difference between compulsory insurance and voluntary is that with compulsory insurance, payments do not depend on contributions alone, while with voluntary insurance, the insurer’s obligations are in strict accordance with the policyholder’s contributions. In addition, in compulsory insurance the insured does not have the right to terminate insurance, but in voluntary insurance it terminates as soon as contributions cease to be paid.

Mandatory personal insurance intended for:

1. Workers of nuclear installations and other similar enterprises from the risk of radiation exposure at the expense of the owners or owners (users) of nuclear energy facilities.

2. Passengers of air, rail, sea, inland waterway and road transport (except for suburban and urban transport) from accidents.

3. Tourists and sightseers making international excursions through tourist and excursion organizations from accidents.

4. Military personnel, citizens called up for military training, private and commanding officers of internal affairs bodies.

5. Employees of federal tax authorities.

6. Persons employed and engaged in private detective and security activities.

7. Psychiatrists and other personnel in the provision of psychiatric care.

8. Personnel of foreign intelligence agencies and employees of the federal security service, etc.

Principles of law are the basic principles (ideas) determined by the objective needs of the development of economic relations that determine the essence and content structural elements specific branch of law, as well as activities for their legislative consolidation and implementation.

The following principles of insurance law can be distinguished:

The principle of existence of insurable interest. This principle is that insurable interest must be present at the time of conclusion of the contract or at the time of the occurrence of the insured event. It should be taken into account that Art. 928 of the Civil Code of the Russian Federation contains a list of interests in respect of which insurance is not allowed. In addition, the objects of insurance cannot be the risk of liability for violation of the contract if this is not the risk of the policyholder himself (clause 2 of Article 932 of the Civil Code of the Russian Federation); entrepreneurial risk of a person who is not an insured (Article 933 of the Civil Code of the Russian Federation); the risk of loss (damage, destruction) of property if the insured has no interest in preserving this property.

The principle of risk insurance. Risk is the basis of insurance. The following criteria for insurability of risk are distinguished: the random nature of the events that led to the occurrence of damage; the possibility of economic risk assessment; unambiguity of risk identification; homogeneity and multiplicity of risks; subjectivity of risk.

The principle of equivalence. This principle assumes that, during the insurance period, economic equality should be achieved between the total amount of insurance premium paid by a specific policyholder for the tariff period and the total amount of compensation paid by the insurer in connection with the occurrence of an insured event.

The principle of trust between the parties. This principle lies in the obligation of the parties to an insurance contract to disclose to each other all material circumstances relevant to a specific contract. Essential circumstances are those that are clearly indicated by the insurer in the standard form of the contract (insurance policy) or requested in writing. The consequences of non-compliance with this principle may lead to the insurer’s requirement to consider the insurance contract invalid (Clause 2 of Article 179 of the Civil Code of the Russian Federation).

The principle of paying insurance compensation in the amount of actual loss. This principle means that the compensation paid by the insurer should return the insured who suffered the loss to exactly the same financial position as he was in before the loss occurred.

The principle of a cause-and-effect relationship between a loss and an insured event. The presence of such a connection is one of the essential conditions of the insurance contract and the basis for payment of insurance compensation.

The principle of indemnity. This principle prohibits the policyholder from receiving compensation for the same event twice or several times (Article 951 of the Civil Code of the Russian Federation). This principle is necessary when controlling the distribution of the amount of compensation between insurers in case of double and multiple insurance.



The principle of subrogation. Subrogation involves the transfer to the insurer, who paid compensation to the policyholder, of the right of claim within the amount paid, which the latter has to the culprit of the loss. Within the framework of this right, the policyholder is obliged to transfer to the insurer all documents and evidence, as well as to provide him with all the information necessary for the insurer to exercise the right of claim transferred to him.

According to Emelyanov A.S., this list of principles must be supplemented with the following principles of insurance law: firstly, the priority of voluntary insurance over compulsory insurance, while compulsory insurance is allowed in exceptional cases when the law imposes on the persons specified in it the obligation to insure as an insured life, health or property of third parties or their civil liability to third parties. This principle appeared in Russian insurance law not so long ago, with the entry into force of Chapter 48 of the Civil Code of the Russian Federation, according to which there is compulsory and voluntary insurance as its equal forms. The next principle of insurance law should be the principle of equality of legal regime for all subjects of insurance law. This principle means that no subject of insurance relations has any advantages over other subjects of insurance relations. One of the manifestations of this principle is that the rules on compulsory insurance equally apply to compulsory state insurance, for which the relevant body is the insured executive branch. Also, Russian insurance legislation does not distinguish between relations when the insurers are private insurance companies and cases when the insurers are state or municipal organizations.



2. Forms and types of insurance.

Forms of insurance:

1. Mandatory form of insurance- is one of the forms of insurance and is regulated at the legislative level. Those. The state obliges individuals or legal entities to enter into a compulsory insurance agreement with an “insurer” company. Such insurance applies to cases where not only the interests of a particular person are affected, but also public interests. Moreover, in various cases established by law, payment of the insurance premium in this form of insurance can be carried out both at the expense of state budget and at the expense of the policyholder. The main legal provisions for compulsory insurance are set out in the Civil Code of the Russian Federation, Part II, Chapter. 48 “Insurance” (articles: 927, 935, 936, 937, 969)

Mandatory types of insurance include:

· Compulsory medical insurance

· Compulsory auto insurance of civil liability

· Military insurance

Passenger insurance

· Professional liability insurance for certain professionals (e.g. notaries)

2. Voluntary form of insurance- a form of insurance based on voluntary choice. Here the policyholder himself decides whether he will enter into an insurance contract with the “insurer”, what he will insure, for how long and in which company. The insurance premium is paid from the policyholder's own funds only.

TO voluntary types insurances include:

· Voluntary health insurance

· Life insurance

· Property insurance

· Voluntary liability insurance

· Cargo insurance, etc.

types of insurance

3. Sources of insurance law.

Insurance law consists of many regulations, which in turn are aimed at regulating public relations in the field of insurance activities.

The Civil Code of the Russian Federation establishes basic provisions relating to insurance operations:

1) Law of the Russian Federation of November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”; formulates basic concepts in the field of insurance activities: insurance and reinsurance, forms of insurance;

2) Code of Merchant Shipping of the Russian Federation dated April 30, 1999, which in Ch. 15 establishes the terms of the marine insurance contract;

3) Law of the Russian Federation of June 28, 1991 No. 1499-1 “On compulsory health insurance of citizens”; regulates the procedure for providing health insurance;

4) Federal law RF dated March 28, 1998 No. 52-FZ “On compulsory state insurance of life and health of military personnel, citizens called up for military training, private and commanding personnel of the internal affairs bodies of the Russian Federation and employees federal bodies tax police";

5) Decree of the President of the Russian Federation of April 6, 1994 No. 667 “On the main directions public policy in the field of compulsory insurance"; defines the basic principles for the implementation of a number of types of insurance carried out in a mandatory form;

6) The Tax Code of the Russian Federation regulates relations regarding the payment of taxes by participants in insurance markets.

By-laws also play a role important role in regulating legal relations of insurance activities. But in no case should they contradict, firstly, the Constitution of the Russian Federation, and secondly, federal laws.

Insurance rules– this is a special type of local acts of the insurer, because if the insurance contract refers to the possibility of applying such rules, the latter are binding on the insured (beneficiary).

Local legal acts, as a rule, are issued by insurance organizations themselves to resolve internal issues, thus carrying out law-making activities that are aimed at regulating internal relations. As a second source of insurance law, business custom can be distinguished.

Custom- a meaningful concept, and it means both the custom itself and traditions and customs. Civil legislation uses a generic concept to designate the corresponding categories - “usually imposed requirements” (Articles 474, 478, 992 of the Civil Code of the Russian Federation).

4. Mutual insurance - insurance by citizens and legal entities of their property and other property interests (risk of loss/destruction/, shortage or damage to certain property; risk of civil liability; business risk) on a mutual basis by combining societies V.s. the funds necessary for this (Article 968 of the Civil Code of the Russian Federation*). Societies V.s. carry out insurance of property and other property interests of their members and are non-profit organizations. The features of their legal status and conditions of activity are determined in accordance with the Civil Code of the Russian Federation, the law on V.S.

Insurance by V.s. companies property and property interests of its members is carried out directly on the basis of membership, unless the constituent documents of the company provide for the conclusion of insurance contracts in these cases. The rules provided for in Ch. 48 of the Civil Code of the Russian Federation on insurance, apply to insurance relations between the company V.s. and its members, unless otherwise provided by the law on insurance, the constituent documents of the relevant company or the insurance rules established by it. Implementation of compulsory insurance through V.s. allowed in cases provided for by the law on V.s.

Society V.s. may, as an insurer, insure the interests of persons who are not members of the company, if such insurance activities are provided for by its constituent documents, the company is formed in the form of a commercial organization, has a permit (license) to carry out insurance of the appropriate type and meets other requirements established by the Law “On Organization insurance business in the Russian Federation"**. Insurance of the interests of persons who are not members of the V.s company is carried out by the company under insurance contracts in accordance with the rules provided for in Chapter. 48 Civil Code of the Russian Federation.

Mutual insurance is one of the organizational forms of insurance protection. Mutual insurance is based on an agreement within a group of individuals and legal entities to compensate for losses resulting from random events from the insurance fund, which is formed from contributions from mutual insurance participants. With mutual insurance, each policyholder is simultaneously a member of the insurance company. Mutual insurance as a method of creating insurance products [edit]

Mutual insurance is one of three known methods of creating insurance products (along with self-insurance and commercial insurance).

Characteristic signs mutual insurance method at the present stage of development:

· - pooling of financial resources by policyholders in a specially created insurer organization to insure their own property interests by sharing the damage among themselves;

· - formation of an insurance fund, jointly owned by all members, at the expense of their contributions;

· - the absence of each individual insured individual right to dispose of this fund and to use it;

· - the existence of rights and obligations for policyholders to participate in the management, disposal of this fund and the use of fund funds;

· - each insured has financial liability for obligations related to the creation of insurance products using the funds of this fund;

· - distribution of financial responsibility for obligations related to the creation of insurance products between the insurer and its policyholders.

With mutual insurance, each person (legal or individual) combines its material resources with the resources of other persons who have a similar intention in relation to their own property interests to insure property interests. Such an association occurs on the basis of an agreement among its participants that, in order to create insurance products, they participate with their own funds in the formation of an insurance fund.

The right of ownership of each policyholder (i.e., each member of the created community) to the funds contributed to the fund is transformed into the right of joint ownership of the entire community of policyholders to the funds of this fund. This stipulates the right of each policyholder to participate in the creation of insurance products (i.e., in the formation, management and disposal of an insurance fund) together with other policyholders. The presence of these rights determines that each policyholder has responsibility for the insurance obligations of the community, which he bears jointly and severally with other policyholders (members of the community). Thus, principle of reciprocity manifests itself through mutual rights to the funds of the insurance fund and mutual responsibility for obligations associated with the use of these funds.

The peculiarity of the mutual insurance method is that the policyholder is both the buyer of the insurance service and a co-owner of the insurance fund created within the framework of a separate business entity providing mutual insurance. This feature is manifested, in particular, in the fact that the terms of the relationship between the insurer and policyholders can be formalized not in individual insurance contracts between the insurer and each of the policyholders, but in the insurer’s charter.

When using the mutual insurance method, the process of production of insurance products is managed on the basis of decisions made at a general meeting of policyholders or their representatives. Responsibility for the fulfillment of obligations for insurance payments lies primarily with the insurer represented by a mutual insurance organization. However, if the funds of an already formed insurance fund are not enough to fulfill insurance obligations, all members of such an organization (they are also policyholders) jointly and severally bear subsidiary liability for its obligations.

Mutual insurance is called non-commercial in Russian insurance science and in Russian legislation because policyholders, who are co-owners of a fund of funds, participate in its creation not for the purpose of making a profit on the invested capital, but for the purpose of creating an insurance product for themselves. However, if as a result of the activities of a mutual insurance organization there is an excess of income over expenses, the directions for spending such excess are determined by the general meeting of policyholders - members of this organization. As a rule, such funds are spent to achieve the statutory goals of the organization.

Historical and modern foreign and domestic practice shows that the mutual insurance method is the basis for the activities of mutual insurance organizations, which have various organizational and legal forms. Unlike the self-insurance method, with mutual insurance the insurance product is created not by one policyholder for his own use, but by a community of policyholders for use by those members who have the right to do so in accordance with previously reached agreements. Accordingly, with mutual insurance, the policyholder is not at the same time as an insurer. The insurer is a mutual insurance organization registered in a certain organizational and legal form.

All of the above relates exclusively to such mutual insurance organizations (in particular, mutual insurance companies) that provide insurance only to their members.

The definition of mutual insurance as a method of creating insurance products that has the above-mentioned characteristic features allows us to understand why in foreign practice mutual insurance includes the activities of not only mutual insurance companies, but also a number of other organizations (insurance cooperatives, sickness funds, property and liability insurance clubs shipowners (P&I Clubs) and some others). Also, this selection allows us to understand why the acting in Russian Empire from 1866 to 1917 Zemstvo insurance was called mutual.

Development of mutual insurance as a method of creating insurance products [edit]

At the initial stages of historical development, this method was used in the form folding insurance system, at later stages - in the form insurance systems with the preliminary creation of an insurance fund.
The spread-out insurance system is the primary, most primitive type of mutual insurance method. Under this system, the loss was compensated to the victim not from a pre-formed insurance fund, but through a special distribution between members of the community of insurers, made after the loss occurred, in proportion to the value of their property.
The distribution of damage under this system was carried out among all members of a certain community (for example, participants in a merchant caravan) in accordance with their preliminary agreement. The circumstances of compensation for damage that could be caused to one of them, the proportion of participation in the formation of a monetary insurance fund intended for such compensation, were determined in advance. The actual amount of contribution to this fund was calculated only after the occurrence of the insured event. The process of creating insurance products in such a primitive way in the early stages of its development had a number of distinctive features:
1. the acquisition of the right to receive an insurance product (i.e. to receive compensation for damage that may occur in the future) was not supported by a monetary contribution. In fact, community members created an insurance product at the time of compensation for losses to one of the community members.
2. The folding system was not associated with the activities of any specialized business entity. Since there was no formation of a special fund of material goods in advance, there was no need for an organization that would specialize in the creation of insurance products.
3. Members of the policyholder community showed entrepreneurial initiative aimed at realizing the need for the insurance product necessary for each of them. This initiative consisted in the fact that they created an insurance product not alone, each for himself (as in self-insurance), but together with other persons who had a similar need.
4. all members of the policyholder community were jointly responsible for creating an insurance product for each of them upon the occurrence of pre-agreed circumstances.
5. the actual distribution of damage between policyholders was determined only after the occurrence of the insured event.
As economic relations developed, potential insurers began to unite into long-term communities, which could use not only the layout system, but also a system with the preliminary creation of an insurance fund as the basis of their activities.
An insurance system with the preliminary creation of an insurance fund is a type of mutual insurance method, more advanced than the layout system.
When using a system with the preliminary creation of an insurance fund, there is a need for a specialized organization whose responsibilities include collecting contributions, preserving the funds of the insurance fund, and organizing the payment of insurance compensation. The management of such an organization is carried out on the basis of decisions made by the general meeting of its member insurers or their representatives. Thus, the right of policyholders making contributions to the insurance fund to jointly own the funds of this fund is manifested. Insureds are also jointly and severally liable for the fulfillment of insurance payment obligations to the injured community member. If the funds collected in advance are insufficient to pay insurance compensation for all insured events, policyholders - members of a mutual insurance organization themselves make a decision on further actions. There may be two solutions:
1. reduce the amount of insurance compensation proportionally for all insured events;
2. contribute together the missing amount of funds.

Question 5 insurance reserves

To ensure the fulfillment of insurance and reinsurance obligations, insurers in the manner established by the regulatory legal act insurance regulatory body, form insurance reserves (Article 26 of the Law of the Russian Federation “On the organization of insurance business in the Russian Federation”). Funds from insurance reserves are used exclusively for making insurance payments; they are not subject to withdrawal to the federal budget and budgets of other levels of the budget system of the Russian Federation. Insurers have the right to invest and otherwise place funds from insurance reserves in the manner established by the regulatory legal act of the insurance regulatory body (Rosstrakhnadzor). The placement of insurance reserves must be carried out on the terms of diversification, repayment, profitability and liquidity.

When insuring objects of personal insurance, namely life insurance (in accumulative types of insurance), the insurer has the right to provide the policyholder - an individual with a loan within the limits of the insurance reserve formed under an insurance contract concluded for a period of at least 5 years. An insurance organization has the right to form a preventive measures fund in order to finance measures to prevent the occurrence of insured events (Letter of the Ministry of Finance of the Russian Federation dated April 15, 2002 No. 24–00/KP-51 “On the reserve of preventive measures”).

The composition and procedure for the formation of insurance reserves are defined in the Rules for the formation of insurance reserves for insurance other than life insurance (approved by order of the Ministry of Finance of the Russian Federation dated June 11, 2002 No. 51n). These Rules do not apply to medical insurance organizations regarding compulsory medical insurance operations.

The calculation of insurance reserves is carried out by the insurer on the basis of the Regulations on the formation of insurance reserves for insurance other than life insurance.

Each specific insurer is obliged to develop and approve such a Regulation and submit it to the Federal Insurance Supervision Service. The Federal Insurance Supervision Service has developed an approximate Regulation on the formation of insurance reserves for insurance other than life insurance (Appendix to the Letter of the Ministry of Finance of the Russian Federation dated October 18, 2002 No. 24–08/13), on the basis of which insurers are developing their Regulations.

Insurers form insurance reserves for the following types of insurance(“other than life insurance”, since life insurance has different provisions and rules):

1. accident insurance;

2. voluntary health insurance;

3. medical insurance for citizens traveling abroad;

4. insurance aircraft;

5. combined insurance auto vehicles;

6. insurance of buildings and apartments owned by citizens;

7. insurance of space rockets;

8. financial risk insurance;

9. auditors' liability insurance.

The rules for the formation of insurance reserves for insurance other than life insurance establish the composition and procedure for the formation of insurance reserves (calculation (assessment) of the value of insurance reserves, which are an assessment of the insurer’s obligations expressed in monetary form to ensure future insurance payments) under insurance contracts, co-insurance and contracts adopted in reinsurance related to insurance other than life insurance. Insurance reserves include:

1. non-earning bonus reserve (RNB);

2. loss reserves;

3. reserve for declared but unresolved losses (RLU);

4. reserve for occurred but unreported losses (IBNR);

5. stabilization reserve (SR);

6. loss equalization reserve for compulsory civil liability insurance of vehicle owners (loss equalization reserve);

7. reserve for compensation of expenses for insurance payments for compulsory civil liability insurance of vehicle owners in subsequent years (stabilization reserve for compulsory civil liability insurance for vehicle owners);

8. other insurance reserves (clause 6 of the Rules).

Unearned premium reserve- this is the part of the accrued insurance premium (contributions) under the contract relating to the period of validity of the contract beyond the reporting period (unearned premium), intended to fulfill obligations to ensure future payments that may arise in subsequent reporting periods.

Reserve for reported but unresolved losses is an assessment of the insurer’s obligations to make insurance payments not fulfilled or not fully fulfilled as of the reporting date (end of the reporting period), including the amount of funds necessary for the insurer to pay for expert, consulting or other services related to assessing the amount and reducing damage (harm), damage to the property interests of the insured (loss settlement expenses) arising in connection with insured events, the occurrence of which was notified to the insurer in the reporting or preceding periods in accordance with the procedure established by law or contract.

Reserve for incurred but unreported losses, is an assessment of the insurer’s obligations to make insurance payments, including expenses for settling losses arising in connection with insured events that occurred in the reporting or preceding periods, the occurrence of which was not reported to the insurer in the reporting or preceding periods in the manner prescribed by law or contract.

Stabilization reserve is an assessment of the insurer's obligations related to the implementation of future insurance payments in the event of a negative financial result from carrying out insurance operations as a result of factors beyond the will of the insurer, or in the event of an excess of the coefficient of losses that have occurred above its average value.

The coefficient of incurred losses is calculated as the ratio of the amount of insurance payments made in the reporting period for insured events that occurred during this period, the reserve for declared but unresolved losses and the reserve for occurred but unreported losses calculated for losses that occurred in this reporting period to the amount of earned insurance bonuses for the same period.

Loss equalization reserve is formed during the first three years from the date of introduction of compulsory civil liability insurance of vehicle owners (i.e. from July 1, 2003) and is an assessment of the insurer’s obligations related to the implementation of future insurance payments in the event of an excess of the coefficient of losses that have occurred above its calculated value.

The stabilization reserve for compulsory civil liability insurance of vehicle owners is formed to compensate the insurer's expenses for making insurance payments in subsequent years when implementing compulsory civil liability insurance for vehicle owners and is an assessment of the insurer's obligations associated with making future insurance payments in the event of a negative financial result from carrying out compulsory insurance of civil liability of vehicle owners as a result of factors beyond the control of the insurer.

The insurer calculates insurance reserves as of the reporting date (end of the reporting period) when preparing financial statements.

The calculation of insurance reserves is made on the basis of the insurer's accounting and reporting data, based on the information contained in the following journals that the Insurer is obliged to maintain:

1. Log book of concluded insurance contracts (co-insurance);

2. Journal of losses and early terminated insurance contracts (co-insurance);

3. Log book of contracts accepted for reinsurance;

4. Journal of losses under contracts accepted for reinsurance.

The insurer calculates the share of participation of reinsurers in insurance reserves for insurance other than life insurance, simultaneously with the calculation of insurance reserves. In this case, the share of the reinsurer (reinsurers) is determined for each agreement (group of agreements) in accordance with the terms of the reinsurance agreement (agreements).

Documents containing the data necessary to calculate insurance reserves for each reporting date for each contract must be stored by the insurer for at least 5 years from the date of full fulfillment of obligations under the contract.

To calculate insurance reserves, contracts are distributed according to the following accounting groups:

  • accounting group 1. Insurance (co-insurance) against accidents and illnesses;
  • accounting group 2. Voluntary health insurance (co-insurance);
  • accounting group 3. Insurance (co-insurance) of passengers (tourists, excursionists);
  • accounting group 4. Insurance (co-insurance) of citizens traveling abroad;
  • accounting group 5. Insurance (co-insurance) of ground transport;
  • accounting group 6. Insurance (co-insurance) of air transport;
  • accounting group 7. Insurance (co-insurance) of water transport;
  • accounting group 8. Cargo insurance (co-insurance);
  • accounting group 9. Insurance (co-insurance) of goods in the warehouse;
  • accounting group 10. Insurance (co-insurance) of agricultural crops;
  • accounting group 11. Insurance (co-insurance) of property other than those listed in accounting groups 5-10, 12;
  • accounting group 12. Insurance (co-insurance) of business (financial) risks;
  • accounting group 13. Voluntary insurance (co-insurance) of civil liability of vehicle owners;
  • accounting group 13.1. Compulsory insurance (co-insurance) of civil liability of vehicle owners;
  • accounting group 14. Insurance (co-insurance) of civil liability of the carrier;
  • accounting group 15. Insurance (co-insurance) of civil liability of owners of sources of increased danger, except for that specified in accounting group 13;
  • accounting group 16. Insurance (co-insurance) of professional liability;
  • accounting group 17. Insurance (co-insurance) of liability for failure to fulfill obligations;
  • accounting group 18. Insurance (co-insurance) of liability, except for what is listed in accounting groups 13–17;
  • accounting group 19. Contracts accepted for reinsurance, except for reinsurance contracts, in accordance with the terms of which the reinsurer has an obligation to compensate for pre-established liability (clause 14 of the Rules).

Question 9 ​ Objects and subjects of insurance: general characteristics.

The subjects of the insurance legal relationship include: the insurer, the policyholder, special third parties (the insured and the beneficiary: the insured can be any person concluding the contract or appointed by him (in case of insurance of children), and the beneficiary is the heir or the appointed person in whose favor the contract was concluded). The parties to the insurance contract are the insurer and the policyholder.

Insurers can be both state and private insurance companies. The largest state insurance company in the Russian Federation - Rosgosstrakh, the founder and holder of 100% of the shares is the State Committee of the Russian Federation for State Property Management.

Foreign legal entities and foreign citizens have the right to create insurance organizations on the territory of the Russian Federation only in the form of limited liability companies or joint stock companies. But the possibility of participation is limited by the legislation of the Russian Federation - the share of foreign investors in the authorized capital of an insurance organization should not exceed 49% in total (clause 5 of the resolution of the Supreme Council of the Russian Federation on the implementation of the Law “On Insurance”). Legislative acts Other restrictions may be established when creating insurance organizations by foreign legal entities and individuals.

Licenses to carry out insurance activities are issued by the Russian Federal Service for Supervision of Insurance Activities.

Citizens and legal entities can unite in mutual insurance societies to insure their property interests (Article 968 of the Civil Code of the Russian Federation). The Civil Code recognizes mutual insurance societies as non-profit organizations. At present, the most acceptable organizational and legal form for such societies is a consumer cooperative, which does not exclude the possibility of creation in other forms. Mutual insurance societies, insurance unions, and clubs are widespread in various countries. Such societies existed in Russia before the revolution.

Insurance pool - this is an association of insurance companies for joint insurance of certain risks, created with the aim of improving the financial capabilities for taking particularly large risks; have been developed abroad in the insurance of aviation, nuclear, military risks, liability, etc. This seems very promising for Russia.

The subjects of insurance activities include insurance intermediaries - agents and brokers, through whom insurers can carry out their activities. Insurance agents - individuals or legal entities acting on behalf of the insurer and on its behalf in accordance with the powers granted. Individuals occupy a predominant place among insurance agents. Insurance brokers - legal entities or individuals registered in the prescribed manner as entrepreneurs, performing insurance intermediary activities on their own behalf on the basis of instructions from the policyholder or insurer.

Legal status insurance agents and brokers are different. An insurance agent acts on behalf of the company, is its representative, acts within the powers granted to him, receiving an appropriate commission. An insurance broker is an independent entity that performs intermediary functions between the policyholder and the insurer, acting on its own behalf, but always on behalf of the policyholder or the insurance company.

Policyholders legal entities and capable individuals who have entered into insurance contracts with insurers or are policyholders by virtue of the law are recognized. Attention should be paid to a number of special requirements, as a rule, imposed on the legal personality of policyholders. They relate to age and health status.

According to the Rules of Mixed Life Insurance, which regulate personal insurance relations with the participation of a state insurance organization, the subjects of this contract can be citizens aged 14 to 77 years, but no later than they reach 80 years of age at the end of the contract. The age of a citizen acts not only as a determining criterion, but is also a certain criterion for establishing the insurance period, as well as the amount of insurance premiums, and the ratio of the age of individuals, the insurance period and the amount of the insurance premium depends on the period.

Policyholders can be Russian citizens, foreign citizens, stateless persons, any commercial and non-commercial legal entities (Article 5 of the Law “On the Organization of Insurance Business in the Russian Federation”). The policyholder can be a person who has an insurable interest, i.e. interest in preserving property or life, health, which is of a proprietary nature. The owner and other legal owners of the property (tenant, mortgagee, forwarder, etc.) usually have insurable interest.

The concepts of the parties to the insurance contract and the participants in the insurance legal relationship do not always coincide. The parties are the policyholder and the insurer, bound by rights and obligations. Participants in the insurance legal relationship can be two more categories of persons: the insured and the person appointed by the policyholder to receive the insured amount under the insurance contract - the beneficiary.

The insured is an individual with whose life, health or ability to work the policyholder associates the interest provided by the insurance. As a rule, citizens enter into insurance legal relations in order to protect their property interests, concluding an agreement in case of possible adverse consequences associated with their own life and health. In this case, the concepts of the policyholder and the insured coincide. At the same time, citizens have the right to conclude an insurance contract in favor of another person, then the policyholder and the insured are different persons. For example, when insuring children, the insured are parents, adoptive parents, guardians, trustees, and the insured are children. Execution of a contract in favor of a third party (the insured) can be demanded by both the person who entered into the contract (the policyholder) and the third party in whose favor the performance is stipulated (Article 430 of the Civil Code of the Russian Federation).

When concluding an insurance contract, the policyholder has the right to appoint individuals or legal entities (beneficiaries) to receive insurance payments under insurance contracts, as well as replace them at his discretion before the occurrence of an insured event (Part 3 of Article 5 of the Law “On the Organization of Insurance Business in the Russian Federation” ).

In property insurance, the object of insurance is the interests associated with the ownership and disposal of property; their legality in property insurance contracts is determined by law, contract or other legal grounds. If there is a conflict of interests between the owner and another person (or group of persons) who have proprietary rights in relation to the insured property interest, the legitimacy of the latter as an object of insurance is determined by the obligations to bear the risk during the period of validity of the insurance contract.

In liability insurance, the object of insurance is property interests associated with compensation by the insured for damage caused to person or property individual, as well as harm caused to a legal entity (liability insurance).

In personal insurance, these are property interests related to health, life, disability and retirement, including temporary or permanent loss of income or additional expenses due to disability, illness or death. In personal insurance contracts concluded for the insurance of third parties, the legality of the property interest follows from the legal relationship between the policyholder and the insured, which are regulated by family, labor law or in other cases provided for by law.

Legal basis [edit]

It is the property interest that is indicated as the object of insurance in all regulations RF. For example, the Civil Code of the Russian Federation (Chapter 48, Art. 928) lists interests the insurance of which is not allowed (illegal interests, losses from games, lotteries and bets, expenses for the ransom of hostages). Article 929 of the Civil Code lists property interests that can be insured under a property insurance contract (“the risk of loss (destruction), shortage or damage to certain property; the risk of liability for obligations arising from causing harm to the life, health or property of other persons, and in cases provided by law, also liability under contracts - the risk of civil liability; entrepreneurial activity due to violation of their obligations by the entrepreneur's counterparties or changes in the conditions of this activity due to circumstances beyond the control of the entrepreneur, including the risk of not receiving expected income - business risk"). And article 942, listing essential conditions the insurance contract, first of all, indicates that an agreement must be reached between the policyholder and the insurer “on certain property or other property interest that is the object of insurance.” How property interests are interpreted by the insurance object and the law “On the organization of insurance business in the Russian Federation”

Among the fundamental principles of insurance, one should distinguish economic principles of functioning of the insurance system And principles of insurance legal relations.

The fundamental economic principles of insurance include: 1) the principle of insurable interest; 2) the principle of risk insurability; 3) the principle of equivalence.

The principle of having a property interest. There is a fundamental principle in insurance: “without interest there is no insurance.” In other words, when we are talking, for example, about property insurance, it means protection, insurance of the interest associated with the safety of this property. To determine whether there is an insurable interest in each specific case of applying for insurance protection, it is necessary to answer the question: are there any circumstances related to the substance of the interest that could cause harm (damage) to the interested party? If the answer to the question is yes, which means that there is a real possibility of harm (damage), then insurable interest is present and insurance protection in respect of such interest can be provided. In paragraph 2 of Art. 930 of the Civil Code of the Russian Federation, the legislator indicates that the insured (beneficiary) must have an interest in preserving the property. This norm plays an important role in building appropriate insurance relationships. In addition, from this article it follows that when insuring property, it is not permitted to appoint a person who has no interest in preserving the insured property as a beneficiary under the insurance contract.

According to general rule insurable interest must be present at the time of concluding the insurance contract (in all types of insurance, except cargo insurance), or interested person must have an insurable interest at the time of the insured event (in transport cargo insurance). During the period of validity of the insurance contract, insurable interest may be lost, for example, due to the loss of property for reasons other than the occurrence of insured events (clause 1 of Article 958 of the Civil Code of the Russian Federation). In this case, according to paragraph 3 of Art. 958 of the Civil Code of the Russian Federation, the insurance contract is terminated, but the insurance premium paid by the policyholder is not returned, since every day during the period of validity of the insurance contract, during which the insurance interest existed and was protected by insurance protection, the insurer was liable in full, and for any moment the risk borne by the insurer could be realized, both in a certain part and in the amount of 100% of the liability under the insurance contract.

Article 928 of the Civil Code of the Russian Federation contains a list of interests in respect of which Insurance is not allowed. In particular, these types of interests include:

1) illegal interests. When interpreting a property interest as contrary to the law, one should also rely on the provisions of Art. 10 of the Civil Code of the Russian Federation, according to which actions of individuals and legal entities are not allowed if they are carried out solely with the intention of causing damage (harm) to another person, as well as if there are intentions to abuse the right in other forms;

2) losses from participation in games, lotteries and bets. This prohibition follows from the provisions of Art. 1062 of the Civil Code of the Russian Federation, according to which the claims of citizens and legal entities related to the organization of games and bets or participation in them, as a rule, are not subject to judicial protection;

3) expenses that a person may be forced to make in order to free the hostages.

In addition, the object of insurance cannot be risk of liability for breach of contract, if this is not the risk of the policyholder himself (clause 2 of Article 932 of the Civil Code of the Russian Federation), business risk a person who is not an insured (Article 933 of the Civil Code of the Russian Federation), as well as risk of loss(damage, destruction, disappearance) of property if the policyholder has no interest in preserving this property(this provision follows from the norm of paragraph 2 of Article 930 of the Civil Code of the Russian Federation).

Regarding life insurance contracts the principle of having a property interest was legislatively introduced in England in the second half of the 18th century. That time was characterized by the emergence of the foundations of life insurance, and in England insurance bets on certain events: illness, death were widespread famous people, elections to parliament, etc. In order to stop such speculation in insurance, the English Parliament passed an act that prohibited insurance of the life of a person or any event in which the policyholder had no interest (Gambling Act).

The principle of risk insurability. Risk is at the heart of insurance and at its core. general view is defined as the probability of distribution of the result of economic activity and life activity of a subject in areas of favorable and unfavorable deviations. The ambiguity and diversity of these results arise from the uncertainty of factors influencing the external environment, information deficiencies inherent in the decision-making process, internal characteristics of the subject, etc. Thus, uncertainty of environmental factors manifests itself in the fact that the intended, predicted results from the decisions made by the subject and the performance of actions do not coincide with those actually manifested (they turn out to be unattainable or fundamentally different), and accident manifestation of these factors is that they all manifest themselves regardless of the will of the subject himself. In particular, these random and uncertain environmental factors can be detected as a result of the following manifestations:

– in the natural environment – ​​in the form of floods, earthquakes, mudflows, volcanic eruptions, tsunamis, storms and other natural hazards and disasters;

– in the technological and (or) man-made environment – ​​in the form of accidents in the life support systems of an enterprise (for example, in power supply systems); accidents in safety systems of various industries and, as a result, emissions of pollutants and their components; other technological and man-made accidents;

– in the public (social) environment - as actions of the authorities, changes in legislation, dissatisfaction of the population with social and economic living conditions, which can manifest themselves locally or everywhere in the form of strikes, lockouts, civil unrest, etc.;

– in a market environment – ​​as the formation of a negative image of an enterprise, manifestation of the principles of competition, recall of products from the market due to certain random reasons for its unsuitability for use by consumers, etc.

Randomness and uncertainty of factors influencing deficiencies (incompleteness, unreliability, ambiguity) of information or factors associated with the internal characteristics of the subject can manifest themselves in the probability distribution of possible decision-making results that deviate from the expected, predicted result.

Risk as the probability of deviation of the actual result of a decision from the expected one, and in its negative manifestation, and accordingly as the distribution of probabilities of unfavorable results can be assessed economically, and therefore is most often used in insurance. For example, a deviation of the actual result from the expected one may manifest itself in the loss of property, the loss of income of the enterprise as a result of interruption of the production process, the incurrence of unforeseen expenses in connection with the entrepreneur’s obligation to compensate for damage caused to third parties as a result of business decisions made, etc. In other words, for an entrepreneur, all of these manifestations are nothing more than damage that can be assessed economically.

The principle of equivalence. This principle states: based on the results of certain periods of time or allocated tariff periods/insurance periods (ideally they should be correlated with the frequency of occurrence of small, medium, large damages) should be achieved principle of economic equality between the total amount of net insurance premium paid by a specific policyholder for the tariff period and the total amount of compensation paid by the insurer in connection with insured events that occurred for the specified period.

Purpose The organization of the insurance business is to ensure the protection of the property interests of various entities in the event of insured events.

In accordance with the current Russian legislation such subjects are individuals and legal entities, the Russian Federation, constituent entities of the Russian Federation and municipalities.

TO main tasks Organizations of the insurance business include the implementation of a unified state policy in the field of insurance, as well as the establishment of insurance principles and the formation of insurance mechanisms that ensure the economic security of citizens and business entities on the territory of the Russian Federation.

Like any complex type of activity, insurance has its own internal logic, most clearly expressed in its basic principles.

First basic principle – principle of transferring the risk of economic loss.

It is based on taking into account the following psychological factor - most people give preference to known, but small losses over unknown, but possibly large losses. People agree to lose a certain part of their income as a price for not encountering unknown situations that can lead to large economic losses. For the policyholder, such a known but small loss is the insurance premium paid to the insurer in exchange for the insurer's obligation to compensate for the financial losses of the policyholder due to the possible realization of a certain risk.

Pay attention!

The implementation of the principle of transferring the risk of economic losses means that each of the insurance participants transfers its own risk of economic losses for a certain fee (insurance premium) to the insurer.

Second basic principle – principle of economic risk pooling.

Each of the insurance participants transfers its responsibility for bearing an individual risk to the insurer, at the level of which these individual risks are combined. Simultaneously with the transfer of risk from policyholders to the insurer, insurance premiums are also transferred, from which an insurance fund is formed, intended for insurance payments - compensation for the financial losses of policyholders associated with the realization of risks, as well as to cover the insurer’s expenses for conducting business.

Compliance with the principle of combining economic risk allows the insurer to adequately assess future possible payments. If for an individual policyholder the accuracy of the forecast of the realization of a particular risk is minimal, then for the insurer, with an increase in the number of identical, independent objects accepted for insurance, in accordance with the law of large numbers, the accuracy of the forecast of the number of risk realizations and the amount of possible damage in relation to these objects increases.

Thus, an individual apartment owner will not be able to accurately predict whether a fire will occur in his apartment, and if it does, what the extent of the damage will be. The insurer, having accepted for insurance a large number of standard apartments scattered throughout the city, based on data on fires for previous years, will be able to predict with sufficient accuracy the number of possible fires and the total damage caused by fire to the insured apartments.

Pay attention!

The implementation of the principle of combining economic risk by virtue of the law of large numbers means for the insurer the ability to adequately assess the likelihood of an insured event occurring, as well as the amount of possible damage.

The third basic principle is principle of solidarity, distribution of damages.

All insurance participants pay insurance premiums, which form the insurance funds of the insurance organization. The funds from these funds are necessary to cover damage and losses arising from the occurrence of insured events. Each insurance participant pays a small insurance premium, but loses it if nothing happens. However, if an insured event does occur, then he receives greater financial compensation - several times larger in size than the insurance premium he paid. This is possible due to the fact that the insurance fund is formed by all insurance participants, and it is used for insurance payments only to those insurance participants with whom an insured event occurred. Solidarity and the spread of damage are manifested in the fact that the loss of only a few policyholders who suffered as a result of insured events is spread across all policyholders.

Pay attention!

The implementation of the principle of solidarity and damage distribution means that when an insured event occurs, insurance payments to the injured insurance participants (policyholders) are made up of the insurance premiums of all insurance participants, regardless of whether an insured event occurred with each of them or not.

The fourth basic principle is principle of financial equivalence.

The formation of insurance funds and their use is associated with the random nature of the following cash flows– insurance premiums and insurance payments. Therefore, determining the relationship between the size of insurance premiums and insurance payments should be based on compliance with the principle of financial equivalence.

Pay attention!

The implementation of the principle of financial equivalence means that funds collected over a certain period to cover risk under a certain group of contracts must be used for insurance payments under this group of contracts over the same period.

Compliance with this principle imposes certain obligations on the insurer - he must calculate the size of the insurance fund and insurance premiums so that the funds collected through insurance premiums are sufficient for insurance payments.

The principle of financial equivalence can be applied not only to insurance payments, but also to the amount of insurance payments and costs of conducting the case. In this case, the implementation of the principle of financial equivalence means that the funds collected for a certain period to cover the risk and to cover the costs of conducting business under a certain group of contracts, for the same period for this group of contracts there must be used for insurance payments and to cover expenses associated with maintaining insurance.

Compliance basic principles insurance determines the economic and organizational mechanism of insurance - insurance participants make small contributions so that the total amount in the form of an insurance fund would be enough to pay those insurance participants with whom insured events occurred, and to cover the costs of running the business (insurance).

Chapter Conclusions

Insurance is the most important institution of financial and social protection an individual or group of people, the Russian Federation, as well as constituent entities of the Russian Federation and municipalities.

The economic and organizational mechanism of insurance is based on compliance with four basic principles of insurance - transfer of the risk of economic losses, pooling of economic risk, solidarity (distribution of damage) and financial equivalence.



Related publications