10 résultats pour « losses »

Equilibrium Loss Reporting for a Risk‑Averse Insured of Deductible Insurance

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This study examines a #riskaverse #insured who buys deductible #insurance and uses a barrier strategy for reporting #losses. The #insurer has a bonus-malus system with two rate classes; shifting to a costlier class occurs upon loss reporting. The insured's tendency to underreport losses is established under specific conditions, with her strategic reporting threshold derived. Allowing insureds to choose deductibles reveals positive equilibrium values, challenging the assumption of full insurance optimality. This work explains the common underreporting of losses across non-life insurance sectors.

The Information Value of Past Losses in Operational Risk

"We show that past operational losses are informative of future losses, even after controlling for a wide range of financial characteristics. We propose that the information provided by past losses results from them capturing hard to quantify factors such as the quality of operational risk controls, the risk culture, and the risk appetite of the bank."

Ensemble distributional forecasting for insurance loss reserving

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"... different loss reserving models specialise in capturing different aspects of loss data. This is recognised in practice in the sense that results from different models are often considered, and sometimes combined. For instance, actuaries may take a weighted average of the prediction outcomes from various loss reserving models, often based on subjective assessments."

Measuring Capital at Risk in the Uk Banking Sector: A Microstructural Network Approach

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"We ... estimate the quarterly evolution of expected losses (Capital at Risk) for the UK banking sector, and via Monte Carlo simulations the stochastic distribution of UK banks’ losses to study the severity and likelihood of tail-events (Conditional Capital at Risk). In the end, we provide insights on the impact of the Covid-19 pandemic on UK banking system’s loss distribution by decomposing the sources of average and tail risks."

On the decomposition of an insurer's profits and losses

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"Current reporting standards for insurers require a decomposition of observed profits and losses in such a way that changes in the insurer's balance sheet can be attributed to specified risk factors. Generating such a decomposition is a nontrivial task because balance sheets generally depend on the risk factors in a non-linear way. This paper starts from an axiomatic perspective on profit and loss decompositions and finds that the axioms necessarily lead to infinitesimal sequential updating (ISU) decompositions, provided that the latter exist and are stable, whereas the current practice is rather to use sequential updating (SU) decompositions. The generality of the axiomatic approach makes the results useful also beyond insurance applications wherever profits and losses shall be additively decomposed in a risk-oriented manner."