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401-4894-00L 3 Credits DS , MSC D-MATH

Financial Statements of Insurance

Finanzwirtschaftliche Führungsinformationen für Versicherungen

Lecturers & Examiners: Dr. Ruprecht Witzel
VVZ CR n/a

Last Updated: 2026-02-05 15:29:09

Abstract

This lecture provides an introduction to the concepts of financial statements of insurance companies. The learning goal is understanding of the various concepts and the ability to analyse the published financial statements.

Content

The following three dimensions are analysed: - Volume (premuims; technical provisions) - Profit and shareholders's equity (balance sheet and profit and loss account: statutory, US GAAP and IFRS) - Value (traditional and market-consistent embedde value)

Resources

Lecture Notes

Lecture notes are available underwww.aktuariat-witzel.ch

General Information

Language
German
Levels
DS , MSC
Frequency
Yearly recurring

Examination

Type
end-of-semester examination
schriftliche Prüfung 90 Minuten

Course Components

Type Title Time & Place Hours
lecture Finanzwirtschaftliche Führungsinformationen für Versicherungen
  • Wed 16:15-18:00 (HG D 1.2)
2 h weekly

Offered In