JP2009134458A - Insurance fee calculation system and insurance fee calculation program and insurance fee calculation method - Google Patents

Abstract

<P>PROBLEM TO BE SOLVED: To provide an insurance fee calculation system and an insurance fee calculation program and an insurance fee calculation method by which an insurance amount is determined for each insured person, and an insurance fee is appropriately and precisely calculated based on the insurance amount. <P>SOLUTION: The insurance fee calculation system for calculating an insurance fee is provided with: a storage means for storing data; an input/output means for inputting/outputting data; and an arithmetic means for performing the arithmetic operation of the data. Wherein, the reduction amount of a retirement allowance payment (PBO: Pension Benefit Obligation) in a retirement allowance payment accounting by an arithmetic means is calculated based on employee information and basic information input by the input/output means, an insurance fee is calculated by the arithmetic means based on the insurance sum to be determined by using the reduction amount of the retirement allowance payment as the factor of calculation, and then the calculated insurance fee is output by an input/output means. <P>COPYRIGHT: (C)2009,JPO&INPIT

Description

The present invention relates to an insurance premium calculation system, an insurance premium calculation program, and an insurance premium calculation method.
In particular, the present invention pays attention to the handling of death probability in the calculation process of retirement benefit obligations, precisely calculates the result that the death probability gives to retirement benefit obligations, determines the insurance amount from the calculation basis, and determines the determined insurance The present invention relates to an insurance premium calculation system and an insurance premium calculation program for calculating an insurance premium based on an amount of money, and an insurance premium calculation method.

  Retirement benefit obligations are calculated by calculating the expected amount of retirement benefits based on the probability of retirement expected to occur at each age of each employee and the present value of the estimated retirement benefits to be paid when retirement occurs. This is the off-book debt required as the sum of all employees.

  Depending on the retirement plan introduced by the company, the basis for calculating the expected retirement allowance may include factors that quantify tangible and intangible contributions to company performance in addition to the length of service. When actually calculating the estimated amount of severance pay, it will be calculated in accordance with the severance pay system adopted by the company.

By knowing this retirement benefit obligation, companies can accurately recognize the estimated liability for future retirement payments.
Retirement benefit obligations are usually calculated according to the following steps:

First, in each period from the current term of the employee to the retirement age (n years later), the estimated retirement allowances T _{1 to} T _{n + 1} in the event of retirement are obtained, and the estimated retirement allowances for each period The expected retirement benefit obligation for each period is calculated by multiplying the assumed retirement probabilities X _{1 to} X _{n + 1} in consideration of the past achievements.

The retirement probabilities X _{1 to} X _{n + 1} are obtained from the surviving retirement rate of resignation or retirement, and the death retirement rate in the case of death due to illness or unforeseen accident until retirement, The sum of the retirement probabilities X _{1 to} X _{n + 1} is _{1 because it} is the sum of all events.

  Next, the estimated amount of each retirement benefit is divided by the number of years of service at the time of retirement, the amount to be allocated and recorded in the current period, and each discount rate r determined by the company taking into account economic and financial conditions, etc. Calculate the discount of the allocated amount and calculate the amount as the current value.

The sum of the estimated retirement benefits for each period determined in this way is the retirement benefit obligation to be recorded in the current period for the insured.
Then, by performing the above-described calculation for all employees of the company, the retirement benefit obligation amount that should be recorded for the entire company can be obtained.
Japanese Patent Laid-Open No. 2007-109176

By the way, the retirement allowance is a reward for a company's multi-year work, and it is indispensable that it contributes to the employee in managing and improving the retirement allowance. For this reason, by transferring some of the financial resources for retirement benefits that had previously been owned by the company to a third party other than the company, and securing multiple financial resources, the company aims to diversify risks and provide benefits for retirement benefits. There is a need to increase certainty.

  In addition, transferring part of the benefit fund for retirement benefits to a third party other than the company, from the viewpoint of soundness of corporate accounting, reducing the retirement benefit obligation, which is an off-book debt, In particular, for corporate stakeholders such as shareholders and business partners, it is possible to reduce service costs and interest costs by reducing retirement benefit obligations, and to record retirement as an expense on the income statement. This will greatly contribute to the reduction of corporate recurring expenses through the reduction of benefit costs, which will have great significance from the viewpoint of financial strategy.

  In this way, in order to achieve a reduction in retirement benefit obligations in consideration of both the employee's position and the position of the company and its stakeholders, the `` risk It is necessary to have requirements that are regarded as “transfer”.

Based on the provisions of “Implementation Standard for Evaluation and Audit of Internal Control over Financial Reporting (issued by the Corporate Accounting Council on February 15, 2007)”, “Risk Transfer” in the present invention refers to retirement benefit obligations. Passing part of its retirement benefit obligations outside the organization to reduce the impact of risk. A specific implementation method is realized by introducing an insurance product, as exemplified in this implementation standard.

  The object of the present invention is to provide an insurance product for reducing such retirement benefit obligations, and to calculate an insurance amount for appropriately and precisely calculating an insurance amount for each insured and an appropriate calculation. And providing a premium calculation method and a premium calculation system based on the insurance amount.

The present invention was invented to achieve the above-described problems and objects, and the insurance premium calculation system of the present invention is an insurance premium calculation system for calculating insurance premiums,
The insurance premium calculation system includes storage means for holding data, input / output means for inputting / outputting data, and calculation means for calculating data,
Based on the employee information and basic information input by the input / output means, the calculation means calculates a reduction in retirement benefit obligation (PBO: Projected Benefit Obligation) in retirement benefit accounting, and
Based on the insurance amount determined based on the reduction amount of the retirement benefit obligation, the insurance means is calculated by the calculating means,
The calculated insurance premium is configured to be output by an input / output means.

The insurance premium calculation program of the present invention is an insurance premium calculation program for calculating an insurance premium,
Calculating a reduction in retirement benefit obligation (PBO) in retirement benefit accounting based on employee information and basic information;
Calculating an insurance amount determined based on a reduction amount of the retirement benefit obligation;
Calculating a premium based on the insurance amount.

The insurance premium calculation method of the present invention is an insurance premium calculation method for calculating an insurance premium,
Calculating a reduction in retirement benefit obligation (PBO) in retirement benefit accounting based on employee information and basic information;
Calculating a premium based on an insurance amount determined based on a reduction amount of the retirement benefit obligation.

  Further, the present invention is characterized in that the employee information includes at least one or more information indicating the status such as gender, age, years of service, death retirement allowance, job class / position, etc. To do.

  According to the present invention, the basic information includes, at least, an estimated survival retirement allowance by age at the time of retirement of a current or future employee, information capable of determining an estimated death retirement allowance, and an employee retirement The retirement probability and death probability for each age are included.

With this configuration, the insurance premium can be calculated based on the reduction amount of the retirement benefit obligation, and insurance products based on the retirement benefit obligation can be provided.
Further, the insurance premium calculation system of the present invention calculates the reduction amount of the retirement benefit obligation,
A first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
A second retirement benefit obligation calculated by considering only the retirement probability is calculated, and the reduction amount is calculated from the difference.

Further, the insurance premium calculation program of the present invention includes the step of calculating the reduction amount of the retirement benefit obligation,
Determining a first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
And calculating a second retirement benefit obligation calculated in consideration of only the retirement probability.

In the insurance premium calculation method of the present invention, the step of calculating the reduction amount of the retirement benefit obligation includes:
Determining a first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
And calculating a second retirement benefit obligation calculated in consideration of only the retirement probability.

Further, the present invention is characterized in that the insurance amount is determined based on a difference between the first retirement benefit obligation and the second retirement benefit obligation.
By configuring in this way, insurance premiums can be calculated based on the retirement benefit obligations related to death retirement benefits out of retirement benefit obligations. The insurance amount based on the debt amount can be calculated.

  For this reason, customers (generally companies) can transfer the amount of retirement benefit obligations related to death retirement benefits to insurance products. Can be realized.

  Furthermore, in reducing the retirement benefit expenses calculated based on the retirement benefit accounting based on the reduced retirement benefit obligations, the comparison between the actual insurance premium burden and the reduced tax burden associated with the reduced retirement benefit expenses From the economic benefits and asset restructuring through the reduction of deferred tax assets that can be realized when reducing the provision for retirement benefits, etc., it can be expected to improve the management efficiency of customers and reduce management risks. .

In addition, by transferring risk from retirement benefit obligations to retirement benefit accounting frameworks to insurance products, it is expected to reduce service costs and interest costs. It can also be expected to reduce SG & A expenses, which is the ordinary cost of

Further, the present invention is characterized in that the insurance amount is determined by preparing an insurance amount calculation pattern in detail so that the insurance amount and the basis for calculating the insurance amount are within a predetermined amount range.
The recording medium of the present invention is characterized in that the insurance premium calculation program described above is recorded.

  According to the present invention, the insurance premium can be calculated based on the calculation result of the reduction amount of the retirement benefit obligation as described above. Therefore, it has accounting requirements such as retirement benefit accounting and internal control. Among them, it is possible to set precise and appropriate insurance premiums for debts related to death retirement benefits.

  For this reason, the customer can reduce the retirement benefit obligation as an accounting treatment because the liability related to the death retirement benefit can be replaced with life insurance products precisely.

  In addition, according to the present invention, since a precise insurance premium is calculated based on the retirement benefit obligation calculated for each insured employee, the insurance amount appropriate for the expected retirement allowance Can be set.

Hereinafter, embodiments (examples) of the present invention will be described in more detail based on the drawings.
1 is a schematic diagram of an insurance premium calculation system according to the present invention, FIG. 2 is a sample diagram showing an example of employee information which is personal information of an insured person, and FIG. 3 is basic information such as retirement allowance and retirement probability. FIG.

  As shown in FIG. 1, the insurance premium calculation system of the present invention comprises a storage means, a calculation means, a data input means, and a data output means. In this insurance premium calculation system, first, those who provide insurance products (hereinafter referred to as insurance companies) retirement benefits based on employee information and basic information submitted by customers (generally companies). The amount of debt reduction is calculated, and the calculation result is displayed on a data output means composed of a display, for example.

  In the employee information submitted by the company, for example, as shown in Fig. 2, the name, gender, date of birth, age, years of service, and death retirement amount of insured persons (officers and employees, etc.) are entered. Has been.

In addition, as shown in FIG. 3, for each insured person, the basic information includes the estimated survival retirement allowance, estimated death retirement allowance, retirement probability, and death probability for each insured age. .
By taking these employee information and basic information into the insurance premium calculation system using the data input means, the expected retirement benefit obligation amount reflecting the above-mentioned death probability is calculated according to the following steps.

Here, as shown in FIG. 3, a case where the current age is 37 and the retirement age is 60 will be described as an example.
First, for example, an insurance premium calculation system mounted on a personal computer or the like is activated. On the screen shown in FIG. 4, after selecting the customer's group name, contract category, contract date, group category, transfer method, beneficiary, insurance age range, insurance decision criteria, etc. Click “Go”.

Next, as shown in FIG. 5, the data in which the employee information and the basic information are input is selected, and the employee information and the basic information are taken into the insurance fee calculation system.
Then, the expected retirement benefit obligation is calculated according to the following steps.

  First, at each expected retirement age, the expected retirement benefit A is determined according to Equation 1.

  In addition, at each expected retirement age, an expected retirement benefit amount B is obtained according to Equation 2.

The expected retirement benefit A is an amount that takes into consideration both the surviving retirement allowance and the death retirement allowance, whereas the expected retirement benefit B is an expected amount that takes into account only the retirement benefit.
Next, the allocation amounts A and B at each expected retirement age are obtained from the expected retirement benefits A and B according to the formulas 3 and 4.

  Then, using the discount rate (4.50% in this example), the discounted amounts A and B are obtained according to equations 5, 6, and 7.

  The sum of the discounted amounts A and B calculated for each expected retirement age is the current retirement benefit obligations A and B for the employee. In order to make the above calculation easy to understand, the table is shown in FIG.

By performing the above calculation for all employees, it is possible to obtain the retirement benefit obligation amount to be recorded as a customer (entire company).
The difference between the retirement benefit obligations A and B thus obtained, that is, the retirement benefit obligation A−the retirement benefit obligation B is the basis for calculating the insurance amount.

The insurance amount may be the same as the death retirement amount for each employee in the current fiscal year used in the calculation process of the above retirement benefit obligation, or the age and insurance amount pattern defined and set in the system in advance Of these, the amount close to the death or retirement amount for the current year can be set as appropriate for each insured as the insurance amount. This is because the retirement allowance rules differ from company to company, and it may be necessary to set an insurance premium for each insured in order to determine the insurance premium precisely. In addition, this system defines that the introduction of this insurance product is recognized as a “transfer of risk” from retirement benefit accounting to insurance products, with accounting requirements such as retirement benefit accounting and internal control.・ By using the age and insurance pattern to be set, the accuracy within the range that the total estimated amount of death retirement benefits expected in the current year's retirement benefit obligation and the total insurance amount are practically consistent will be realized. This is because it is indispensable.
Depending on the retirement plan introduced by the company, the basis for calculating the expected retirement allowance may include factors that quantify tangible and intangible contributions to company performance in addition to the length of service. When actually calculating the estimated amount of severance pay, the calculation is made in accordance with the severance pay system adopted by the company.

  That is, the customer can arbitrarily set the insurance amount for each employee who is an insured based on information such as the retirement benefit obligations A and B presented by the insurance company and the difference between the retirement benefit obligations. .

  At the same time, when joining in accordance with the Human Value Special Contract (HV Special Contract) or the Disaster Comprehensive Security Special Contract (Accident General Contract), the insurance amount (main contract) is calculated based on the difference in retirement benefit obligations. At the same time, it is possible to set the insurance amount for HV special contracts and disaster total contracts.

These insurance amounts are added to the employee information shown in FIG. 2 and become insured person information as shown in FIG.
Next, the insurance premium paid by the customer is calculated based on the insurance amount and a preset standard insurance premium rate.

Specifically, as shown in FIG. 8, by inputting the insured person information to the insurance premium calculation system, a list screen is displayed on the display as shown in FIG.
In this state, by clicking “Calculate”, as shown in the insurance premium calculation table in FIG. 10, (total insurance amount) × (reference insurance premium rate) is calculated for each insured by age group By doing so, the insurance premium for each age can be calculated.

The insurance premiums to be paid by the customer can be calculated by summing up the insurance premiums obtained in this way for all ages.
Here, the standard insurance premium rate is a premium set as appropriate by the insurance company according to age, sex, customer classification, and the like, as shown in FIG.

  The insurance premium is calculated on the insurance premium calculation system, and the calculation result is configured to be displayed on the display of the insurance premium calculation system as shown in FIG. You may make it print using.

FIG. 13 is a schematic diagram showing another embodiment of the insurance premium calculation system of the present invention.
In this embodiment, the insurance premium calculation system described above and a terminal such as a personal computer or PDA (Personal Data Assistant) are connected via a network line such as the Internet.

By configuring in this way, the person in charge of the insurance company can make a trial calculation of the insurance premium at an arbitrary place, for example, a customer, and can present the result of the trial calculation to the customer.
In addition, the customer can use the terminal to calculate the insurance premium based on the difference between the retirement benefit obligations without going through the person in charge of the insurance company.

  In addition, when performing communication between the insurance premium calculation system and the terminal via a network line such as the Internet as in this embodiment, for example, encrypted communication using SSL (Secure Socket Layer) is performed, It is preferable to prevent communication data such as employee information and calculation results from being viewed or stolen by a third party.

  The preferred embodiment of the present invention has been described above, but the present invention is not limited to this. For example, the step of calculating the reduction amount of the retirement benefit obligation and the insurance premium based on the reduction amount are calculated. In this step, various modifications can be made without departing from the object of the present invention, such as using a premium calculation system configured separately.

FIG. 1 is a schematic diagram of an insurance premium calculation system according to the present invention. FIG. 2 is a sample diagram showing an example of employee information which is personal information of an insured person. FIG. 3 is a sample diagram of basic information such as retirement allowance and retirement probability. FIG. 4 is a sample diagram of a screen displayed on the display when the insurance premium calculation system of the present invention is activated. FIG. 5 is a sample diagram of a screen displayed on the display when employee information and basic information are taken into the insurance premium calculation system. FIG. 6 is a sample diagram summarizing calculations for determining the reduction in retirement benefit obligations. FIG. 7 is a sample diagram showing an example of insured person information including employee information and insurance amount. FIG. 8 is a schematic diagram of the insurance premium calculation system of the present invention. FIG. 9 is a sample diagram of a screen displayed on the display when the insured person information is taken into the insurance premium calculation system. FIG. 10 is a sample diagram of an insurance premium calculation table for calculating insurance premiums for each age. FIG. 11 is a sample diagram of the standard insurance premium rate determined as appropriate by the insurance company. FIG. 12 is a sample diagram of a screen displayed on the display when the insurance premium is calculated. FIG. 13 is a schematic diagram showing another embodiment of the insurance premium calculation system of the present invention.

Claims (21)

An insurance premium calculation system for calculating an insurance premium,
The insurance premium calculation system includes storage means for holding data, input / output means for inputting / outputting data, and calculation means for calculating data,
Based on the employee information and basic information input by the input / output means, the calculation means calculates a reduction in retirement benefit obligation (PBO: Projected Benefit Obligation) in retirement benefit accounting, and
Based on the insurance amount determined based on the reduction amount of the retirement benefit obligation, the insurance means is calculated by the calculating means,
An insurance premium calculation system configured to output the calculated insurance premium by an input / output means.   2. The insurance premium calculation according to claim 1, wherein the employee information includes at least one or more information indicating status such as gender, age, working years, job grade / position, etc. system.   The basic information includes, at least, the estimated amount of surviving retirement by age at the time of retirement of current or future employees, information that can determine the estimated amount of death retirement, and the probability of retirement by age at the time of employee retirement The insurance premium calculation system according to claim 1, wherein a death probability is included. When calculating the reduction in retirement benefit obligations,
A first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
The insurance premium according to any one of claims 1 to 3, wherein the second retirement benefit obligation calculated by taking into account only the retirement probability is calculated, and the difference is used as a basis for calculating the insurance money. Calculation system.   The insurance premium calculation system according to any one of claims 1 to 4, wherein the insurance amount is determined based on a difference between the first retirement benefit obligation and the second retirement benefit obligation.   6. The insurance amount is determined by preparing an insurance amount calculation pattern in detail so that the insurance amount and the basis for calculating the insurance amount are within a predetermined amount range. The insurance premium calculation system described. An insurance premium calculation program for calculating an insurance premium,
Calculating a reduction in retirement benefit obligation (PBO) in retirement benefit accounting based on employee information and basic information;
Calculating an insurance amount determined based on a reduction amount of the retirement benefit obligation;
An insurance premium calculation program comprising: calculating an insurance premium based on the insurance amount.   8. The employee information includes at least one or more information indicating status such as gender, age, years of service, death retirement amount, job grade / position, etc. Insurance premium calculation program. The basic information includes at least the estimated survivor severance estimate by age at the time of retirement of current or future employees, information that can determine the estimated retirement severance pay rate, and the probability of retirement by age at employee retirement age. The insurance premium calculation program according to claim 7 or 8, wherein a death probability is included. In the step of calculating the reduction amount of the retirement benefit obligation,
Determining a first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
The insurance premium calculation program according to claim 7, further comprising a step of obtaining a second retirement benefit obligation calculated in consideration of only the retirement probability.   Since the insurance amount is based on the reduction of retirement benefit obligation, the estimated amount of death retirement for the current year when the insurance amount was used to calculate the difference between the first and second retirement benefit obligations. The insurance premium calculation program according to any one of claims 7 to 10, wherein an insurance money is determined from the insurance premium. The insurance premium calculation program according to any one of claims 7 to 11, wherein the insurance premium is calculated based on an insurance amount determined based on a reduction amount of the retirement benefit obligation.   13. The insurance amount is determined by preparing a detailed insurance amount calculation pattern so that the insurance amount and the basis for calculating the insurance amount are within a predetermined amount range. The insurance premium calculation program described. An insurance premium calculation method for calculating an insurance premium,
Calculating a reduction in retirement benefit obligation (PBO) in retirement benefit accounting based on employee information and basic information;
Calculating an insurance amount determined based on a reduction amount of the retirement benefit obligation;
And a step of calculating an insurance premium based on the insurance amount.   15. The employee information includes at least one or more information indicating status such as gender, age, years of service, death retirement amount, job grade / position, etc. Insurance premium calculation method.   The basic information includes, at least, the estimated amount of surviving retirement by age at the time of retirement of current or future employees, information that can determine the estimated amount of death retirement, and the probability of retirement by age at the time of employee retirement The insurance premium calculation method according to claim 14 or 15, wherein a death probability is included. In the step of calculating the reduction amount of the retirement benefit obligation,
Determining a first retirement benefit obligation calculated taking into account both the probability of retirement and the probability of death;
The insurance premium calculation method according to claim 14, further comprising a step of obtaining a second retirement benefit obligation calculated in consideration of only the retirement probability.   Since the insurance amount is based on the reduction of retirement benefit obligation, the estimated amount of death retirement for the current year when the insurance amount was used to calculate the difference between the first and second retirement benefit obligations. The insurance premium calculation method according to any one of claims 14 to 17, wherein an insurance money is determined from the insurance money.   The insurance premium calculation method according to any one of claims 14 to 18, wherein the insurance premium is calculated based on an insurance amount determined based on a reduction amount of the retirement benefit obligation.   20. The insurance amount is determined by preparing an insurance amount calculation pattern in detail so that the insurance amount and the basis for calculating the insurance amount are within a predetermined amount range. The insurance premium calculation method described.   14. A recording medium on which the program according to claim 7 is recorded.