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Bases of calculation one calls the parameters in the actuarial science, in particular in the life and (private) the health insurance for the calculation of the contributions and covering resetting. One calls these parameters also bases of calculation 1. Order.
One differentiates between biometric bases of calculation, e.g. Dying boards, the calculation interest as well as cost-corrode.
Contrary to "carefully" the selected bases of calculation 1. Order, one calls "realistic" acceptance also bases of calculation 2. Order.
Biometric bases of calculation are the parameters, with which the insured risks, how number of deaths, inability to work or disease costs are modelled. Usually these parameters depend on the sex and on the reached age.
Important biometric bases of calculation in the life insurance are numbers of deaths, inability to work and probabilities of reactivation. On the basis of these one year's probabilities of separating separating orders are calculated (e.g. Dying boards), which represent the reduction of an output collective with rising age. Thus a dying board begins usually with a collective of 100.000 zero-year old. In accordance with the used probabilities this collective decreases each year. The health insurance uses probabilities of cancellation for its separating orders beside dying also.
In the health insurance average disease costs become for each sex and age, so-called head damage, when basis of calculation uses.
Since life and health insurances run usually over decades, future achievements become and contributions with the calculation interest abgezinst.
The maximum calculation interest for the computation of the covering resetting for the new business in the life insurance is fixed in the covering resetting regulation (DeckRV). It amounts to - apart from exceptions with special tariffs or foreign currencies - since 1 January 2004 2.75%. From 1994 to 2000 it had its maximum and with 4%.
The maximum calculation interest in the health insurance amounts to 3.5%.
For conclusion and administration of insurance contracts as well as the adjustment of accidents costs arise for the insurance companies. For the covering of these costs the insurers take into consideration cost impacts into their tariffs.
In the life insurance for administratives expense usually unit cost prices or of contribution or insured sum are dependent. The calculatory conclusion costs become in dependence of the contribution sum (in former times: the insured sum) set. In the way of the Zillmerung maximally 40 parts per thousand of the contribution sum for the computation of the covering resetting may be set.
The conclusion costs in the health insurance are measured in monthly contributions. Further costs are set contribution-proportionally or than unit cost prices.
Life insurance contracts run ith D. R. over decades without (refrained from exceptions) the possibility of a contribution adjustment exists. The bases of calculation must be selected thus in such a way "carefully" that they are presumably sufficient over the contract running time.
In (private) the health insurance contribution adjustments are possible and usual. The bases of calculation can be thus always adapted to current developments. In addition, a certain measure of caution is prescribed for health insurances.
The principles for the choice of "careful" bases of calculation in the life insurance are fixed in the DeckRV. So the bases of calculation must be provided with sufficient collateral with exception of the for conclusion costs.
With the determination of mortalnesses 1. Order proceeds one first from observed deaths. Then or - is taken into consideration anticipated payments for the mistake and the change risk. This leads to the fact that when insurance with a death character the number of deaths 1 used for the tariff calculation. Order is higher than the actual number of deaths. When insurance with an experiencing drop character (old age pension insurances) on a number of deaths one counts, which lies lower than the observed number of deaths. In addition here a trend is taken into consideration for the consideration of the future improvement of the number of deaths. Furthermore the determined probabilities of dying are smoothed.
In the previous stock level of the life insurance the bases of calculation for the computation of the contributions and the covering resetting agree, as far as no Nachreservierung is necessary. In the new existence the DeckRV places only to requirements against the bases of calculation for the computation of the covering resetting.
In the health insurance the bases of calculation for the computation of the contributions and the covering resetting agree after the calculation regulation (KalV).
It shows up in the life insurance that the bases of calculation used for the calculation are not sufficiently safe, then an adjustment of these bases of calculation is necessary for the computation of the covering resetting. The covering resetting is then counted on more careful bases of calculation, what leads to a replenishment of the covering resetting (Nachreservierung).
Current example is the industry-far replenishment of the covering resetting for old age pension insurances, since the old pension board DAV 1994R proved as no longer sufficiently. In addition, Nachreservierungen due to more insufficient cost-corrodes is conceivable. Likewise is to be used a lower calculation interest than original calculated, if the current or future capital returns are not sufficient to gain the necessary interest.
In the health insurance contribution adjustments under certain conditions are prescribed and occur in practice frequently. All bases of calculation are examined and the tariff is calculated new.
For the choice of the bases of calculation the responsible person registrar of the respective insurance company is primarily verantwortwortlich. For the new existence of the life insurances and the deregulierten pension funds he is formally alone responsible. In practice it will react to request of the supervision of insurance or the chartered accoutant (to have).
The computation of the contributions and the covering resetting with burial funds and adjusted pension funds as well as in the previous stock level of life insurances is fixed in the business plan. A change requires thereby the permission of the supervisory authority.
In the health insurance contribution adjustments require the permission of an independent trustee.
In the life insurance with the biometric bases of calculation industry-uniformly the same bases of calculation are used to a large extent, i.e. the boards provided by the German registrar combination. Important current dying boards are thereby the boards DAV 1994T for insurance with a death character, DAV 2004R for the new business at old age pension insurances and DAV 2004R-Bestand for the reservation of the existence of pensions. In particular larger insurance uses partly also enterprise-own boards.
In the health insurance the biometric bases of calculation are predominantly enterprise individual. Exception is the dying board, which has less meaning than in however in view of the fact that also cancellation is taken into consideration, the life insurance.
In the Gewinnzerlegung the success of the insurance company is analyzed after sources of profit. One thus e.g. confronts, how much over the existence of the enterprise at risk contributions for the death risk it was taken and how much of it for the actually occurred deaths was used. In the risk contributions for calculation used with safety impacts provided probabilities of number of deaths (bases of calculation 1 are. Order). From actual deaths result "realistic" mortalnesses.
This observed mortalnesses is set in purchase to used in each case or to the current dying board, and one uses 2 as basis of calculation. Order e.g. 60% of the DAV board 1994T.
Bases of calculation 2. Order are used for the Finanzierbarkeitsnachweis. In computer forecasts it is computed whether on the current assumption the defined surplus-corrode durably be financed can.
Before introduction of new tariffs computer forecasts are employed, which profit is to be expected (profit test). Basis are bases of calculation 2. Order as well as acceptance for future surplus participation.
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