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Data:2009-12-12 2:34
Each year, the annual report issued by foreign insurance companies is that we understand their business situation then the best way. How to regulate and to read the thick annual report, the accounting expert Dr. Li Xianpu summarized in the following 30 kinds of indicators, might be for you to open the insurance company internal operations secret.
1, asset-liability ratio. Reflects the total amount of corporate debt total assets ratio, which is a measure of insurance companies to use the funds to creditors the ability to carry out production and business activities, while reflecting the creditor to provide financing for the enterprise degree of safety.
2, long-term debt accounting for assets ratio. Life Insurance Reserves, as well as institutional responsibilities into reinsurance reserves and the ratio of total assets, reflecting the total assets of insurance companies and long-term insurance contract liabilities.
3, the liability reserve account for assets ratio. According to the insurance law, insurance companies need to provide a variety of insurance liability reserve, reflecting the total assets of insurance companies in the long-and short-term insurance contract liabilities.
4, the rate of change in reserve duty. Liability insurance to reflect the increase or decrease the reserve before and after the two cases.
5, the responsibility of the reserve ratio of net increase in the amount of the premium income. Insurance business insurance products, leading to changes in the structure changes, the information reflects their circumstances change. Solvency of insurance institutions reveal the information.
6, quick ratio. Refers to liquid assets (current assets, it can be immediately realized that part of the assets, such as bank deposits, securities, accounts receivable insurance premiums, etc.) the total amount of total current liabilities ratio, which is a measure of current assets of insurance companies for reimbursement the capacity of current liabilities.
7, current ratio. Current assets to current liabilities ratio of the ending balance, which is a measure of current assets of insurance companies in their short-term debt can be realized before the expiration of the ability to repay current liabilities, indicating that the number of units in current liabilities as current assets to pay protection.
8, the insurance capital investment and equity ratio. Reflects the insurance funds to invest in other enterprises, the proportion of investment is an indication of the potential return on investment of insurance capital indicators.
9, this year's insurance premium revenue for the first time for the first time last year, the ratio of insurance premium income. Insurance premiums reflect the insurance companies before and after the first two years of changes, is to determine the prospects for market development and contact insurance company solvency indicators.
10, this year's renewal premium income last year's renewal with the ratio of premium income. Insurance renewal premium to reflect the changes before and after two years, is to determine the prospects for insurance companies to maintain customer and contact solvency indicators. Insurance institutions reveal the viability of information. The viability of the enterprise overall quality, a reflection of the core competitiveness and is the operator groups to optimize the business structure optimization and decision-making resulting productivity. The viability of insurance institutions in the real economic life is very real, economic analysis constitutes a general object can be achieved through data or information to describe.
11, the premium income rate of change. Insurance premium income to reflect changes in circumstances, the premium income is the main business income of insurance companies, its changes reflect the insurance company directly or indirectly, the size, profitability and market share and other important information, it is the insurance product or service is measured by the market acceptance mark.
20, the new insurance contract expense ratio. According to the insurance company's profit and loss statements reflect the accounts and special bank account balance, the cost of the approved rate and the total cost of indicators to measure the proportion of operational costs of the new contract. The actual cost of insurance rates below the rate of projected costs, resulting in the cost of surplus, that is, poor benefit costs, the insurance companies to ensure the realization of monitoring indicators for annual plans, sales targets, marketing costs, usage.
21, rates of change in owner's equity. Owner's equity of the insurance companies paid-up capital, capital surplus, earned surplus and undistributed profits of, and refers to the owner of the assets in the enterprise to enjoy the economic benefits in the amount of assets minus liabilities balance. This indicator reveals the owner of the rights and interests of insurance companies before and after the two changes in the situation.
22, profit and loss rate of change. Profit and loss account based on the owner's equity, reflects the net profit of insurance companies in a certain period, all income and all costs, as well as the difference between an insurance company during a given period's operating results. Gains and losses can be used to assess changes in state insurance institutions operating results and business performance management to predict its future viability.
23, the use of insurance funds rate. The use of insurance funds and the total equity, responsibilities, and that the insurance company reserves the proportion of total assets, reflecting the scale of the use of insurance funds, channels, talent and technical capabilities.
24, insurance capital profitability. Insurance companies a return on investment within the plan period and the proportion of total investment, reflecting the use of insurance funds and investment assets, profitability, quality, use of insurance funds is a measure of an important indicator of earnings. Different capital structure of the utilization of funds have different effects on profitability, as long as the utilization of funds provided by creditors profit rate is greater than the cost of capital funds, funds will enhance the use of rate of return, which is debt leverage business interests.
25, return on assets. Also called the investment profit rate, indicating that the total assets of insurance companies available to the net profit can be used to assess their operating effectiveness of an integrated investment resources, in principle, the larger the ratio the better.
26, return on equity. Means the investors return on investment, suggests that investors entrust their money insurance management applications received by return on investment.
27, net profit rate. After-tax gain or loss on the ratio of total operating income to measure the current profitability of insurance companies.
28, earnings per share. After deducting preferred stock dividends that after-tax profits and the ratio of the number of ordinary shares, indicating that the profitability of insurance companies per share and earnings per share of common stock of investment returns.
29, pre-tax net income to total income ratio. In the case of total income the same way, pre-tax net income growth, indicating that the profitability of insurance companies increase total revenue.
30, operating profit rate and instructions. For operating profit to turnover ratio, indicating the effectiveness of insurance companies, new changes in the interests of the main sources and from the previous month, continuing to improve operating profit ratio reflects the strong profitability of insurance business.
