MODERN ACCOUNTING METHOD IN INSURANCE TARIFFS ‐ NOVELTY ON THE INSURANCE MARKET
提出基于人口演化逻辑斯蒂极限模型的保险精算新方法，通过实例比较逻辑斯蒂与传统方法在年金保险定价上的准确性，适用于保险精算师和金融研究者。
The insurance calculation could be based on the logistic limit model of the population evolution. The investigation has shown that a newly invented logistic theory could be applied to the calculation of interest or the estimation of investment projects, as well as to discount of value expressions, determination of the present monetary values, and management of money currents, that means it could be adapted to calculation of insurance annuities either. There are concrete examples in the article which state that a new principle calculation system is possible based on the logistic discount. Although calculations are more complicated and completely possible only using information technologies, yet the results achieved on the basis of the logistic theory are more accurate and more reliable. To say more, the application of the logistic theory offers qualitatively new results. The main target of this article is to present modern method of calculating annuity insurance tariffs and to compare usual and logistic methods of calculating annuities insurance tariffs. The tasks of the article are: a) to discuss about insurance on living to a certain age peculiarity and b) to analyse and to compare usual and logistic annuities insurance tariffs accounting.