الفهرس 
الاشتراك في الأرباح في شركات التأمين على الحياةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
This paper examines the impact of three surplus appropriation schemes often inherent in participating life insurance contracts on the insurer ’s shortfall risk and the net present value from an insured’s viewpoint.
(1)In case of the bonus system, surplus is used to increase the guaranteed death and survival benefit, leading to higher reserves.
(2)The interest-bearing accumulation increases only the survival benefit by
accumulating the surplus on a separate account.
(3)Surplus can also be used to shorten the contract term, which results in an earlier payment of the survival benefit and a reduced sum of premium payments.