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Overview of Indian Life Insurance Industry;As Is and would be Perspective : Overview of Indian Life Insurance Industry;As Is and would be Perspective Presentation to SBI LIFE Navi Mumbai 8th October 2010

CURRENT ISSUES : CURRENT ISSUES ULIPS Vs Mutual Funds Health Insurance-Cashless-Pre existing Illness-Extension of Coverage. Pensions-PFRDA-Annuities-Reinvention Regulations Economic Capital-Risk Management Solvency

ULIPS Vs MUTUAL FUNDS : ULIPS Vs MUTUAL FUNDS Evolution of Insurance Products Traditional –Whole Life-Endowment With Profit Plans Guarantees ULIPS

ULIPs-SWOT Analysis : ULIPs-SWOT Analysis Protection Risk –Insurer Investment Risk-Policyholder Long term Interest Guarantee-Difficult in volatile economic scenario Investment freedom-away from Insurance Act IRDA restrictions

ULIPs : ULIPs Surrender charges capped Cap on Expenses-difference between gross and net yields term<10years 3% term>10years 2.25% Five year Lock-in period Minimum annualised guarantee of 4.5% on pensions Advanced form of with profit Upside and downside with Policyholder Insurer protected from Investment Risk

Mutual Funds : Mutual Funds Investment risk with Unit holder Investment as per prospectus Gilt-Balanced –Equity Long term Advantage No guarantees

ULIPsVs Mutual Funds : ULIPsVs Mutual Funds ULIP-Protection+Investment IRDA restrictions-PH Protection Long term –Upside Mutual Funds-No load Pros and Cons

ULIPs Vs WITH PROFIT : ULIPs Vs WITH PROFIT WITH PROFIT SYSTEMS REVERSIONARY BONUS COMPOUND CONTRIBUTION CASH ACCUMULATION

ULIPs Vs WITH PROFIT : ULIPs Vs WITH PROFIT BASIC SUM ASSURED VESTED BONUS UPSIDE WITH POLICYHOLDER POSSIBLY BETTER SYSTEM LACK OF TRANSPARENCY VOLATILE ENVIRONMENT LONG TERM PREDICTION INTEREST RATE DIFFICULT

ULIPs Vs WITH PROFIT : ULIPs Vs WITH PROFIT MF-NO INVESTMENT RISK PROJECTIONS NOT ALLOWED COMPANY-LESS RISK WITH PROFIT –CONSERVATIVE TERMINAL BONUS ASSET SHARE

ULIPs Vs MUTUAL FUNDS : ULIPs Vs MUTUAL FUNDS CURRENT CRISIS RESOLUTION

Unitised with ProfitUniversal Life : Unitised with ProfitUniversal Life Unitised with Profit Universal Life

HEALTH INSURANCE : HEALTH INSURANCE Evolution Critical Illness Increase in coverage of Diseases Hospital Treatment Domiciliary Group Schemes Riders

HEALTH INSURANCE : HEALTH INSURANCE Pre-Existing Illnesses Cashless Morbidity Investigations Incidence-Duration-Cost

HEALTH INSURANCE : HEALTH INSURANCE PRODUCTS HOSPITALISATION DOMICILLARY EXCLUSIONS EXISTING ILLNESSES IRDA REGULATIONS

HEALTH INSURANCE : HEALTH INSURANCE NON LIFE &LIFE INCREASE IN COVERS PRODUCT DESIGN Term 1-30 years Premium guarantee 1-5years Diseases covered 5- 100 SEC 80 D-Impact-No Death Benefit Non linked-Linked Maturity age 65-75 Entry age 50-65

Current Health Insurance Scenario: India : Source: Business World (India) – Oct 2007 Low penetration of Insurance and Low Govt. expenditure in India . . . Has resulted in high Out-of-Pocket spend Current Health Insurance Scenario: India

Slide 18 : Healthy life expectancy of India indicates that there is higher need of health insurance from age 60.

Pension as a % of Total Business : Pension as a % of Total Business

Current IssuesDemographic Pattern : Current IssuesDemographic Pattern INDIA USA UK CHINA Data source: www.unicef.org

Population Pyramid of India : Population Pyramid of India Population Pyramid: 2001 Projected Population Pyramid: 2026

Impact on PopulationProjections 2001-2026 : Impact on PopulationProjections 2001-2026 1.2%increase per year Decline in Crude Birth Rate 23-16 Decline in Crude Death Rate 7.5-7.2 Effect - decrease in population<16 Effect - increase in population 16-60 Effect - increase in population>60

DEMOGRAPHICS : DEMOGRAPHICS 459 million between 13-35 333 million literate young indians 62% of literate youth live in villages 66% of population<35 Average Indian in 2020-29 years old Average USA&CHINAin 2020-37 years old Average W Europe in 2020-45 years old

PENSIONS : PENSIONS CONCEPTS Accumulation Annuity Designs Reinvention Investment risk Longevity risk

MORTALITY : MORTALITY INVESTIGATIONS FORECAST MORTALITY

ACTUARIAL MANAGEMENT : ACTUARIAL MANAGEMENT ACTUARIAL INVESTMENT MARKETING

ACTUARIAL : ACTUARIAL CERTAINTY IN UNCERTAINTY PRICING ASSUMPTIONS VALUATION ASSUMPTIONS EXPERIENCE –ACTUALS ACTUARIAL CONTROL CYCLE STOCHASTIC MODELLING RISK MANAGEMENT

VALUATION : VALUATION Background on valuation Determination of net liabilities Valuation of assets Solvency Different methods of valuation Allocation of profits/surplus

Purpose of Valuation : Purpose of Valuation Solvency Allocation of profits Financial condition Appraisal

Concepts : Concepts Pricing basis Actual experience Valuation basis

Pricing Basis : Pricing Basis Conservative Competitive Differentiation between par and non-par Statutory restriction Policyholders’ reasonable expectation

Actual Experience-Mortality : Actual Experience-Mortality Mortality - actual and expected deaths Measures of mortality Large exposure Classification according to group/plans Financial impact - mortality strain

Investment Experience : Investment Experience Pricing assumption Varied rates of interest Economic scenario Inter valuation experience

Investment Analysis : Investment Analysis Book value, Market value Adjusted book value Realised gains Unrealised gains

Expenses - Assumption : Expenses - Assumption Initial expenses Renewal expenses Inflation Level premium

Slide 36 : REGULATORY ISSUES GLOBAL TRENDS PRESCRIPTIVE SELF REGULATORY PRODUCT APPROVALS MONITORING SYSTEMS VALUATIONS-NP,GP,BRV-LOSS RESERVES STATUTORY RETURNS

Slide 37 : CORE PRINCIPLES INTERNATIONAL ASSOCIATION OF INSURANCE SUPERVISORS

Slide 38 : IAIS SOME CORE PRINCIPLES ON SOLVENCY AND CAPITAL ADEQUACY Principle 1 : Technical provisions Technical provisions of an insurer have to be adequate, reliable, objective and allow comparison across insurers Principle 2 : Other liabilities Adequate provisions must be made for all other liabilities insofar as they are not included in the technical provisions. Principle 3 : Assets Assets have to be appropriate, sufficiently realizable and objectively valued

Slide 39 : Principle 4 : Matching Capital adequacy and solvency regimes have to address the matching of assets with liabilities. Principle 5 : Absorption of losses Capital requirements are needed to absorb losses that can occur from technical and other risks.   Principle 6 : Sensitivity to risk Capital adequacy and solvency regimes have to be sensitive to risk.   Principle 7 : Control level A control level is required. Principle 8 : Minimum capital A minimum level of capital has to be specified. Principle 9 : Definition of capital Capital adequacy and solvency regimes have to define the suitable form of capital

Slide 40 : Principle 10 : Risk Management Capital adequacy and solvency regimes have to be supplemental by risk management systems. Principle 11 : Allowance for reinsurance Any allowance for reinsurance in a capital adequacy and solvency regime should consider the effectiveness of the risk transfer and make allowance for the likely security of the reinsurance counterparty. Principle 12 : Disclosure The capital adequacy and solvency regime should be supported by appropriate disclosure. Principle 13 : Solvency assessment Insurance supervisory authorities have to undertake solvency assessment   Principle 14 : Double gearing Capital adequacy and solvency regimes have to address double gearing and other issues that arise as a result of membership in a group.

Margin of Solvency (Cont) : Margin of Solvency (Cont) Probability of ruin 4% reserves 0.1% and 0.2% of Sum at Risk

Margin of Solvency : Margin of Solvency Additional buffer Statutory requirement Rationale -customer protection Dynamic Solvency Testing - Stress Testing

SOLVENCY : SOLVENCY VALUATION RESERVES VALUATION OF LIABILITIES VALUATION OF ASSETS BOOK VALUE- MARKET VALUE PRUDENTIAL VALUATIONS INTERNATIONAL ACCOUNTING STANDARDS

Slide 44 : TABLE A- Name of Life Insurance Company

Slide 45 : Table B Available Solvency Margin and Solvency Ratio Name of Life Insurer Notes: 1.Items in Table A from latest Valuation 2. Sum at risk is Value of Sums Assured minus Mathematical Reserves.

GENERAL INSURANCESOLVENCY MARGINS : GENERAL INSURANCESOLVENCY MARGINS RSM 1-20% of Premiums (Adjusted) RSM 2- 30% of Incurred Claims (Adjusted) RSM-Higher of RSM 1 &RSM 2 RSM-required Solvency Margin ASM & Solvency ratio similar table as for Life Insurance Cos

SOLVENCY ISSUES : SOLVENCY ISSUES IMPACT OF SOLVENCY MARGINS INCREASE IN CAPITAL REALISTIC VALUATIONS IMPACT ON SURPLUS/BONUS IMPACT ON PRICING

Provisions of Act and Regulationon Surplus Withdrawal : Provisions of Act and Regulationon Surplus Withdrawal Non- Par - 100% to S/H Par - Proportion bet S/H & P/H Transfer between non-par to par Actual Transfer - Taxation

RISK MANAGEMENTINSURANCE RISK : RISK MANAGEMENTINSURANCE RISK MORTALITY/MORBIDITY RISK LAPSE/SURRENDER RISK EXPENSE/INFLATION RISK LONGEVITY RISK AGGREGATION OF INSURANCE RISK COMPONENTS

MARKET RISK : MARKET RISK INTEREST RATE RISK EQUITY RISK FOREX RISK PROPERTY RISK AGGREGATION OF MARKET RISK COMPONENTS

OTHER RISKS : OTHER RISKS OPERATIONAL RISK CREDIT RISK

TOTAL : TOTAL TOTAL OF ALL RISKS AGGREGATION/DIVERSIFICATION EFFECT TOTAL AFTER AGGREGATION/DIVERSIFICATION EFFECT (ECONOMIC CAPITAL)

TOTAL : TOTAL TOTAL ASSETS REQUIRED (I) TOTAL ASSETS AVAILABLE ON ECONOMIC BASIS(II) TOTAL STATUTORY LIABILITIES AND 150% OF SOLVENCY MARGIN(III) TOTAL ASSETS ON IRDA BASIS(IV) A=(II)/(I) B=(IV)/(III)

ECONOMIC CAPITAL : ECONOMIC CAPITAL EC is the amount of capital required to keep the balance sheet solvent on a going concern basis under a stress event. EC:Sufficient surplus to cover potential losses at a given tolerance level over a specified time horizon

ECONOMIC CAPITAL : ECONOMIC CAPITAL EC is calculated as change in value of assets minus change in value of liabilities after applying a shock. EC : (A’-A)- (L’-L) A’/L’=asset/liability post shock A/L=asset/liability pre shock EC: (A’-L’)-(A-L) EC:New capital requirement-old capital requirement.i.e.increase in capital required due to shock.

IMPACT OF DIRECT TAX CODE : IMPACT OF DIRECT TAX CODE RESTRICTIONS ON TAX RELIEF DIVIDEND DISTRIBUTION-5% HEALTH INSURANCE-LIMIT RS 50000 POSSIBLE RESTRUCTURING OF PRODUCTS

INTERNATIONAL ACCOUNTING STANDARDS-IFRS : INTERNATIONAL ACCOUNTING STANDARDS-IFRS BOOK VALUE MARKET VALUE FAIR VALUE IFRS- INTERNATIONAL FINANCIAL REPORTING STANDARDS ECONOMIC CAPITAL

MARKETING : MARKETING PRODUCTS MEET POLICYHOLDERS NEED DISTRIBUTION CHANNELS SERVICING IT BPO CLAIMS

INVESTMENT : INVESTMENT FUND MANAGEMENT EXPERTISE ECONOMIC ENVIRONMENT ASSET LIABILITY MANAGEMENT

FINANCIAL SEVICES : FINANCIAL SEVICES BANKING MUTUAL FUNDS SECURITES INSURANCE FINANCIAL STABILITY CO-ORDINATION

Slide 61 : Comparison of Risks in Financial Services Source : KPMG

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE CUSTOMER AWARENESS SELF REGULATION DEVELOPMENTS IN ULIP’S GUARANTEES PENSIONS REINVENTION OF ANNUITIES

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE Increase in guarantees and options Trend to With Profit plans Plans oriented to DTC Longer Terms Universal Life Unitised with Profit Annuitisation –different options Joint life plans

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE HEALTH INSURANCE-GREATER COVERAGE PORTABILITY-HEALTH &PENSIONS GROUP INSURANCE BANCASSURANCE REFERRALS

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE IT DEVELOPMENTS COMMUNICATIONS MOBILES INTERMEDIARIES MARKETING-Plan Presentations Innovative Products-Niche marketing Riders PENETRATION

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE INTEGRATION OF FINANCIAL SERVICES COMBINATION PRODUCTS SATEELLITE OFFICES

FUTURE PERSPECTIVE : FUTURE PERSPECTIVE International Trends Consolidation Group companies Packaged products-LIFE-MF-General-Banking-Securities Optimisation of costs Demat-Paperless

THANK YOU : THANK YOU N M Govardhan

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