accounting for life insurance premium

[Franois Godet]

can someone explain to me how these premium are accounted for ?

I am fully aware of the entries for non-life premium.
I suppose those premium are divided into 2 parts, one to cover the 'death
risk' and earned at the end of the insurance year, the other part, to cover
the 'life risk' and accrued till the end of the contract.

I am very much interested to know if both premiums are ceded in the
re-insurance process.
I am also interested in a first approach to the calcualtion of the technical
reserves for both risk.

Thank you for your assistance in answering those questions or sending me to
sites where relevant info can be found.

My interest goes mostly to the EC regulation on the subject, but this should
not differ a lot from the practices in other countries. therefore, any
help, from any country is welcome !

Thank you again

Francois GODET
Namur / Belgium

[Harlequin]

> can someone explain to me how these premium are accounted for ?

alt.business.insurance,
alt.soc.ethics,
misc.industry.insurance,
sci.finance.abstracts,
tnn.living.insurance.

name the odd one out.

The Laughing Man
>> no prizes for guessing