Страхование ущербов от перерывов в производстве

Страхование убытков от перерывов в производстве выступает по своему содержанию как дополнение к страхованию имущества промышленных предприятий, организаций, фирм различных сфер бизнеса, так как перерывы в производстве и предпринимательской деятельности вызываются в основном гибелью или повреждением основных и оборотных фондов. Выплачиваемое возмещение должно обеспечить в лучшем случае такое финансовое состояние страхователя, которое он имел бы без остановки производства. Это общий принцип данного вида страхования. Одним из преимуществ этого вида страхования является то, что страхователь сам определяет восстановительный период (в пределах максимального срока) с учетом специфики деятельности предприятия (организации) и организационно-технических, экономических условий его функционирования. Восстановительный период устанавливается или по технической готовности предприятия к основной деятельности или по коммерческой готовности. Необходимым условием возмещения ущерба по этому виду страхования является наличие имущественного ущерба, следствием которого признаются перерывы в деятельности предприятия (организации). Предметом страхования от перерывов в производстве могут быть производственная прибыль и текущие постоянные издержки или оборот за вычетом переменных издержек, которые выпадают в случае приостановки производства.

10. Литература

10.1 Нормативно-правовая

1. Закон «Об организации страхового дела в РФ» от 27.11.1992

2. Гражданский Кодекс РФ, статья 929, Договор имущественного страхования

3. Гражданский Кодекс РФ, статья 930, Страхование имущества

4. Гражданский Кодекс РФ, статья 933, Страхование предпринимательского риска

5. Гражданский Кодекс РФ, статья 941, Страхование по генеральному полису

10.2 Литература по теме домашней работы

1. Т.А. Федорова. Страхование: Учебник/ Под ред. Т.А. Федоровой. -- 2-е изд.

2. Е. А. Разумовская, В. В. Фоменко «СТРАХОВОЕ ДЕЛО», Учебное пособие, Под редакцией Е. А. Разумовской

3. Гвозденко А.А., Страхование: учеб. М.: ТК Велби, Изд-во Проспект.

4. Грищенко Н.Б., Основы страховой деятельности: учебное пособие, Барнаул.

5. Денисова И.П., Страхование/ И.П. Денисова. 3-е изд. М.: ИКЦ, «Март», Ростов н/Д.: Издательский центр «Март», Ростов н/Д.: Феникс.

6. Александрова Т.Г., Мещерякова О.В. Комерческое страхование: Справочник., Москва.

7. Балабанов И.Т., Степанов В.Н. Занимательное страхование.Москва

8. Гвозденко А.А. Основы страхования. Москва.

9. Тарасова Ю.А. «Страховое дело» конспект лекций, СПБ

10.3 Иностранные источники

1. https://industrytoday.com/business-interruption-insurance

2. https://www.investopedia.com/terms/b/business-interruption-insurance.asp

3. https://www.fca.org.uk/firms/business-interruption-insurance

11. Интернет адреса по данной теме

1. https://studref.com/454964/ekonomika/strahovanie_uscherbov_pereryvov_proizvodstve

2. http://www.consultant.ru/document/cons_doc_LAW_

3. http://www.grandars.ru/college/strahovanie/strahovanie-predprinimatelskih-riskov.html

4. https://studopedia.ru/21_61443_strahovanie-ushcherbov-ot-pererivov-v-proizvodstve.html

5. https://scicenter.online/teoriya-strahovaniya-scicenter/strahovanie-ubyitkov-pereryivov-28991.html

6. https://www.aig.ru/business/products/property/business-interruption

7. https://spravochnick.ru/strahovanie/ocenka_strahovogo_uscherba_i_uregulirovanie_ubytkov/

8. https://vuzlit.ru/100592/praktika_strahovaniya_predprinimatelskih_riskov_rossii_rubezhom

12. Презентация

13. Глава на иностранном языке

2. Essence and content

Insurance is a way to compensate for losses suffered by an individual or legal entity by distributing them among many persons (the insurance population). Reimbursement of losses is made from the funds of the insurance fund, which is under the jurisdiction of the insurance organization (insurer). The objective need for insurance is due to the fact that losses sometimes arise as a result of destructive factors that are not at all controlled by man (the spontaneous forces of nature), in any case, they do not entail anyone's civil liability.

In order to compensate for losses caused by a stoppage or interruption of production, insurance coverage is organized within the framework of a separate type - insurance of losses from interruptions in production.

Losses can be caused by the following reasons:

¦ fires, natural disasters;

¦ accidents and technical failures;

¦ social and political events (strikes, etc.);

¦ commercial factors (lack of funds to pay wages, to pay suppliers' bills, due to underdelivery or missed delivery of materials and equipment, etc.).

Business interruption insurance is a form of business risk insurance. Covers additional financial damage from interruptions in production due to complete or partial shutdown of production due to fire or other insured risk.

This additional (or indirect) damage is made up of two components:

1) loss of income (profit) from an interruption in production in the event of an insured event;

2) additional costs associated with this event (land lease, wages to certain categories of workers, electricity, emergency costs).

A financial risk insurance contract can cover either only the loss of income, or include additional costs. The most important indicators from which the insurance amount is determined include:

1) the value of the annual turnover;

2) stocks. It is necessary to use the same methods for estimating reserves at the beginning and at the end of the year;

3) variable costs;

4) fixed costs;

5) the profit of the enterprise.

The sum insured is calculated for the period during which the loss of income is insured (often one year).

Insurance of losses from interruptions in production acts in its content as an addition to insurance of fixed and working assets, since interruption in production is caused by their loss or damage and, according to the balance classification of insurance, refers to insurance of liabilities. The composition of the policyholders and the list of insurance events against which insurance is carried out may be the same, which, however, does not mean automatic comprehensive insurance for these two types.

As a result of fire or other insured risks, the enterprise (in addition to restoring the "book value" of fixed and circulating assets) incurs economic losses for the following reasons:

- reduction or complete cessation of production activities and sale of products, performance of work, provision of services;

- a decrease in the level of competitiveness in the market due to underdelivery of goods, termination of work and provision of services;

- the need to implement a number of costs, present despite the forced downtime.

Losses from the first two reasons are combined into the concept of "indirect financial losses", estimated at the amount of lost or lost profit from temporary stoppage of production, trading activities or the process of rendering services, depending on the profile of the enterprise. Indirect losses are often larger in scale than direct losses from a fire or natural disaster.

Losses from the third cause are caused by continuing fixed and additional costs.

Losses from production interruptions consist of the following elements:

- the size of the current costs of the insured to continue economic activities, which is calculated based on the amount of actual costs for the period of interruption in production and additional costs to reduce damage from downtime;

- the amount of loss of profit from insured economic activity as a result of a break in production.

The calculation of the amount of losses is carried out according to the following approximate scheme.

1.The profit that the company will not receive due to downtime is calculated:

- by analogy with the same stops during several previous years;

- based on the study of the consequences of downtime at a single-profile enterprise;

- based on the unit price and an estimate of the volume of products not released due to a production stop.

2. Then the profit that the policyholder could have received from the sale of damaged property or partial continuation of the production process in a stationary or other room is excluded, by relocating the surviving equipment to it.

3. Additional or extraordinary costs are determined, which are both temporary in nature to reduce the period of downtime: pay for overtime work, purchase of the necessary equipment, and permanent (covering current expenses): salary costs, taxes not dependent on turnover, rent, etc. dr.

The amount of additional costs to reduce losses from downtime should be determined on the basis of accounting documents. As a rule, measures to reduce losses are agreed with the insurer. If they were carried out urgently, the insurer is notified in a timely manner. The costs due to which the insured receives a certain benefit (modernizing production, switching to the production of more liquid products, etc.) should not be reimbursed.

When settling damages, the insurer must ensure that:

1) the claim relates to the time of insurance coverage, i.e. the policy was valid at the time of the insured event;

2) the claimant is a valid policyholder, which is not always obvious, especially when insuring goods that may be resold to a new owner along the way;

3) the event is insured under the contract, since each contract may not cover all, but only certain hazards;

4) the policyholder has taken all reasonable measures to mitigate the damage and there is no intentionality in the insured event;

5) all additional terms of the contract have been met (for example, installation of an alarm);

6) none of the exclusions from the insurance coverage established by the contract are applicable to the given insured event;

7) the value attributed to the loss is plausible.

14. Документы по теме домашней работы

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