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With the risk portion the parts of the insurance benefits are paid, which the insurance company for premature deaths or pension payments must furnish, although the appropriate capital was not accumulated yet in each case or is already used up. The risk portion is calculated with the help of the dying boards, in which the statistic probability of the deaths is differentiated registered after age and after sex. Depending upon topicality of the used dying board there can be differences, which become apparent in the total contribution in the computation of the risk portion between the insurance companies. In recent time also by some societies, a further differentiation is tried after risk characteristics like e.g. To accomplish smoker nonsmokers, who can have influence on the probability of dying.


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