For insurance companies, the ratio of equity to solvency margin, and this risk indicator is calculated roughly as the ratio of the value of equity to the provision for future policy benefits in accordance with individually prescribed regulatory solvency requirements; in practice, the capital required for the permanent fulfillment of all contracts. – See risk and solvency assessment, company-owned, security assets. – Cf. 2006 Annual Report of BaFin, p. 86 (amendment to the Ordinance on Actuarial Provisions).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/
Passende Formel
Deckungsbeitragsquote
Den Deckungsbeitrag als Anteil des Umsatzes ausdrücken.
Variablen: DB Deckungsbeitrag; U Umsatz.
Anwendung: Für Umsatzplanung und Mehrprodukt-Break-even-Analysen.