自留风险也称为风险自留或者风险承担,是指企业自己非理性或理性地主动承担风险,即指一个企业以其内部的资源来弥补损失。
在财务安排上,自留风险可以将损失摊入营业成本,或建立意外损失基金,还可以组建专业自保公司。
Considering risk financial treatment arrangement, we could record loss into operational expense, or contingency fund, or set up captives.
停止损失再保险作为一种再保险方式,在具有相同保费的前提下,能使保险人的期望效用最大,并能使其自留风险方差最小。
The stop-loss reinsurance as one way of reinsurance can make insurers obtain the highest expected effectiveness but the lowest risk variance.
停止损失再保险作为一种再保险方式,在具有相同保费的前提下,能使保险人的期望效用最大,并能使其自留风险方差最小。
Aiming at stop loss reinsurance, this paper derives optimal pricing model of reinsurance on the basis of total claim amount using mean-variance premium principle and utility theory.
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