The Insurance Law 1995 (PRC) is the first comprehensive insurance legislation since the foundation of the People's Republic of China in 1949. It consists of insurance contract law and insurance regulation. This study concerns only the insurance contract law, focusing on three fundamental principles, namely the principles of insurable interest, utmost good faith, and subrogation. The main theme of this study is that, through examination and analysis, and by comparative methodology, of the provisions relating to the three principles, problems in these provisions are to be found and recommendations on how to amend them are to be proposed. It is intended this study will also help us to understand other similar problems in the whole Chinese insurance contract law. Many concepts adopted in the Insurance Law (PRC) are English in origin. This research attempts to trace the origin and the evolution of these concepts in England and to seek their real meanings in order to find and solve problems of confusions, ambiguities, contradictions and unfairness in Chinese insurance law. The Australian Insurance Contracts Act 1984 codifies the common law and insurance practice in Australia and mitigates the common law for its harshness to consumers and is regarded as a model for insurance law reform. So many Australian approaches are suggested as suitable to follow in order to amend Chinese law. This thesis starts with a brief introduction stressing the purpose and methodology of this research. Then the background is laid down concerning China's politics, economic reform, legal system and the development of China's insurance industry, under which the Insurance Law has been shaped. This is followed by three chapters - the main part of this study dealing with the three fundamental principles of the insurance contract law by examining and comparing the Chinese approach with the English and Australian counterparts. By doing so, problems in the Insurance Law are identified and better solutions are figured out. This research concludes with an emphasis on the urgency for amendment of the Chinese insurance contact law by summarising the preceding examination and analysis of the three principles. It finally ends with a number of proposed amendments of relevant provisions of the Insurance Law which it is hoped will provide useful models for the improvement of the whole Chinese insurance law.

No / There is hardly any substantive difference between ‘utmost good faith’ and ‘good faith’. In insurance law there is not a general and independent duty to act in good faith. This is because the requirement of good faith in insurance law, although being both general and independent, is neither a statutory duty nor a common-law duty the breach of which usually gives rise to a cause of action. Instead it is an interpretative principle in the common law of insurance. Similarly in civil law jurisdictions, it is not a legal duty either but instead an interpretative principle.

No / Over the past two decades, protecting contractual parties’ reasonable expectations has incrementally gained judicial recognition in English contract law. In contrast, however, the similar ‘doctrine’ of ‘policyholder’s reasonable expectations’ has been largely rejected in English insurance law. This is injurious, firstly, to both the consumer and business policyholder’s reasonable expectations of coverage of particular risks, and, secondly, to consumer policyholder’s reasonable expectations of bonuses in with-profits life insurance. To remedy these problems, this book argues for an incremental but definite acceptance of the conception of policyholder’s reasonable expectations in English insurance law. It firstly discusses the homogeneity between insurance law and contract law, as well as the role of (reasonable) expectations and their relevance to the emerging duty of good faith in contract law. Secondly, following a review and re-characterisation of the American insurance law ‘doctrine’ of reasonable expectations, the book addresses the conventional English objections to the reasonable expectations approach in insurance law. In passing, it also rethinks the approach to the protection of policyholder’s reasonable expectations of bonuses in with-profits life insurance through a revisit to the (in)famous case Equitable Life Assurance Society v Hyman [2000] UKHL 39, particularly to its relevant business and regulatory background.

In life insurance contracts, actuaries generally value premiums using deterministic mortality rates and interest rates. They have ignored them stochastically in most of the studies. However it is known that neither interest rates nor mortality rates are constant. It is also known that companies may encounter insolvency problems such as ruin, so the ruin probability need to be added to the valuation of the life insurance contracts process. Insurance companies should model their surplus processes to price some types of life insurance contracts and to see risk position. In this study, mortality rates and surplus processes are modeled and financial strength of companies are utilized when pricing life insurance contracts.

The target of this thesis is to compare access of national legislation and international financial reporting standards to classificaton of insurance contracts on one hand and on the other hand to compare accounting requirements, that should all entities meet. Subject of investigation is a new civil code (Act no. 89/2012 Sb.), decree no. 502/2002 Sb., Czech accounting standards and IFRS 4 for insurance contracts. Thesis, made of theoretical basis and also illusstrative examples, proves that access of IFRS 4 can lead to different outputs. According to IFRS 4, it does not depend on subject, who issue a contracts, but it depends on structure of the contract. It means, that all companies should be testing their contracts regardless on the scope of bussines. Further more IFRS 4 also requires higher level of knowledge and independent decision-making of accounting department and it should provide more detailed comment to financial statement at the same time.

Le contrat d'assurance est souvent donné comme un exemple du contrat d'adhésion. En fait, le contrat a été auparavant ; élaboré, rédigé, imprimé par l'assureur. Quant à l'assuré, il ne fait par la suite qu'adhérer à un contrat préétabli dont il n'a pas discuté les conditions. Il est donc nécessaire de protéger cet assuré contre les clauses abusives figurant dans son contrat. La protection contre les clauses abusives du contrat d'assurance provient de plusieurs sources. La source principale est le droit de la consommation et plus précisément l'article L. 132-1 du Code de la consommation. Cet article ne protège que l'assuré consommateur ou non professionnel. Quant aux autres sources, elles se trouvent dans le droit commun des contrats et les droits spéciaux applicables au contrat d'assurance. Si dans l'état actuel des textes, ces sources ne parlent pas d'une protection contre les clauses abusives stricto sensu, une proposition formulée en vue d'une réforme du droit des contrats, pourrait insérer une telle protection. Dans notre étude, nous analysons les différentes sources de la protection, en droit positif et droit prospectif, puis nous essayerons de proposer un texte qui garantira, à nos yeux, la meilleure protection de l'assuré contre les clauses abusives. / Insurance contract is often given as an example of adhesion contract. In fact, Insurance contract was before, developed, written, and printed by the insurer. As for the insured, he eventually got involved in a pre-arranged contract that he did not discuss its conditions. It is therefore necessary to protect the insured against any unfair terms in the insurance contract. The protection against these unfair terms could originate from several sources. The main source could be the Consumer Law and more specifically Article L. 132-1 of the Consumer Code. This article protects only the insured consumer. The other sources are mentioned in the common law of contracts and special laws applicable to the insurance contract. If in the current texts, these sources do not mention any protection against the unfair terms stricto sensu, a formulated as a reform to the Contract Law could demonstrate the protection. In this study, we analyzed the different sources of protection, and then we tried to propose a text that will guarantee, from our point of view, the best protection for the insured against unfair terms.

The aim of this thesis is to clarify the problematics of the creation of a right to the payment of insurance claim in range of personal insurance. The thesis is divided into six chapters in accordance with the topics. In order to introduce the problematics, there are historical roots of insurance in the world as well as of insurance in the area of Bohemia and Moravia stated. The second chapter deals with current legal regulation of personal insurance, with the focus on two-legal regime of the insurance contract. The crucial part of this thesis are chapters three, four and five, where conditions, presumptions and factors, which affect the creation of a right to the payment of insurance claim, are thoroughly dealt with. In the third chapter, there are basic conditions of the creation of a right to the payment of insurance claim, such as the existence of insurance contract, the occurance of insurance event and the absence of exclusions analyzed. The fourth chapter mentions factors that influence the creation of a right to the payment of insurance claim itself, and these are common with all kinds of insurance, such as for instance the inception of insurance, inception of insurance protection, insurance payment, exclusion, demand of a right to insurance claim by the authorised person, reasons for rejection of...

Technical provisions represent one of the most important item of liabilities in accounting of an insurance company. Technical provisions reperesent liabilities for clients of the insurance companies. The exact amount of these provisions is not known in advance. The main reason for generating technical provisions by insurance companies is to fulfill the liabilites arising from insurance and reinsurance contracts in the future. The first chapter of this thesis deals with the principle of the provisions in accounting in general. The next chapters deals with the provisions generated according to IFRS and the czech law. The most extensive chapter describes the technical provisions from the perspective of the czech law for insurance companies. The examples of the technical provisions are the integral part of the thesis.

由於保險係一具將來履行性之無形商品，雙方當事人之權利義務全繫於保險契約條款，故為保障保險交易之公平以維護被保險大眾之權益，政府需對保險契約條款加以監理，本文即對保險契約條款之監理加以探討，全文共分六章，內容大致如下：第一章　緒論本章說明本文之研究動機、研究方法及概要說明各章之研究範圍。第二章　保險契約與定型化契約之關係本章首就定型化契約下定義，並論及其利弊，另介紹定型化契約條款。次就保險契約之特性加以介紹。最後則對定型化契約與保險契約之關係加以探討。第三章　保險契約條款之監理本章首就保險契約條款為什麼會產生拘束力加以探討。次就介紹保險業監理之基本理論。最後對保險契約條款監理之理由加以探討。第四章　保險契約條款監理之方式本章首就保險契約條款之監理按政府部門分為立法、司法及行政三種監督方式，並分別介紹美國、德國、日本之制度。最後並介紹英國保險業間「自我監理」之方式。第五章　國內保險契約條款之監理本章就國內保險契約條款之立法、司法及行政監督分別加以介紹。第六章　結論與建議基於前面的論述，針對我國目前保險契約條款監理之情況，提出若干建議以茲參考。

The globalization and the realization of a European common insurance market have increased the importance of cross border insurance contracts. Despite that, a gathered set of rules regulating cross border insurance contracts does not exist. The sets of rules within Private International Law which arises today when determining the applicable law regarding cross border insurance contracts are the law of 1993 on applicable law to certain insurance contracts (the law of 1993) and the law of 1998 on applicable law to contractual obligations (Rome Convention). Since the Rome Convention is the only Community instrument which still is in the form of a treaty, work has been done in order to convert it into a regulation, called the Rome-I-regulation. Therefore, the future Rome I-regulation is of importance for the thesis as well since it most likely will replace the Rome Convention. Swedish law is based on the principle of party autonomy, which means that the contracting parties have the right to freely agree on the content of the contract, including the choice of law. However, the thesis shows that some limitations to the parties’ freedom of choice does exist in the different sets of rules. The thesis also examines how the two sets of rules differ concerning the extent of the freedom of choice of law. Further, the thesis investigates the distinction between the rules regarding the choice of law within the same set of rules. In addition, the objective choice of law in accordance with the sets of rules is discussed. Which of the sets of rules that is applicable on a certain insurance contract is often difficult to foresee, particularly for someone who is not familiar with the legal systems. It is even more complicated to determine which provision in a certain set of rules that is applicable on a contracting party. Article 3 in the Rome Convention permits party autonomy regarding the choice of law in a business to business relation. When the contract involves a consumer, the party autonomy is reduced. Here, article 5 in the Rome Convention allow the parties to choose applicable law, but the choice shall not have the result of depriving the consumer of the protection afforded to him by the mandatory rules of the law of the consumer’s country. A problem that the provision brings is that most of the insurance consumer contracts fall outside its scope since they rarely meet the criteria which the provision sets out. Instead the consumer contracts normally fall under the provisions in article 3, especially developed for businessmen on an equal level. The law of 1993 differ between small and large risks. A free choice of law is basicly only allowed when the insurance contract involves a large risk, which mainly includes risks insured by larger companies. When the insured risk is defined as a small risk, the choice of law is limited. Only under certain circumstances are the parties allowed to choose another law than the law in the country where the policy-holder has his habitual residence or central administration, or the law of the country where the risk is situated. Insurance contracts regarding small risks are usually signed by private persons or, to a certain extent, small- or medium sized companies. / Gränsöverskridande försäkringsavtal har fått en ökad betydelse i takt med globaliseringen och efter genomförandet av en inre europeisk marknad på försäkringsområdet. Trots det saknas ett samlat regelverk som reglerar lagval avseende gränsöverskridande försäkringsavtal. De regelverk i svensk internationell privaträtt som idag aktualiseras vid fastställandet av tillämplig lag på gränsöverskridande skadeförsäkringsavtal är lag (1993:645) om tillämplig lag för vissa försäkringsavtal (1993 års lag) och lag (1998:167) om tillämplig lag för avtalsförpliktelser (Romkonventionen). Då Romkonventionen är det enda gemenskapsinstrument som är i formen av ett fördrag pågår det ett arbete för att omvandla konventionen till en förordning, med arbetsnamnet Rom I. Även den framtida Rom I-förordningen är av betydelse för uppsatsen eftersom den med stor sannolikhet kommer att ersätta Romkonventionen. Utgångspunkten i svensk rätt är att avtalsfrihet råder, även vad gäller val av tillämplig lag. Det finns emellertid vissa begränsningar av parternas fria lagval i regelverken. Framställningen undersöker främst hur regelverken skiljer sig åt vad gäller omfattningen av parternas fria lagval. Ytterligare tillkommer det att utröna de olikheter som finns avseende partautonomin mellan reglerna i samma regelverk. Diskussion förs även om hur det objektiva lagvalet fastställs enligt regelverken i det fall parterna inte har gjort något lagval. Vilket av regelverken som blir tillämpligt på ett visst försäkringsavtal är svårt att förutse, framför allt för någon som inte är juridiskt insatt. Ännu svårare är det att fastställa vilken regel i ett visst regelverk en försäkringstagare omfattas av. Enligt artikel 3 i Romkonventionen råder i princip obegränsad partsautonomi mellan näringsidkare vad gäller lagvalet. Annorlunda blir det i ett konsumentförhållande där omfattningen av partsautonomin är begränsad. Parterna kan avtala om tillämplig lag även här, men lagvalet får inte medföra att konsumenten berövas det skydd som denne garanteras enligt lagen i sitt hemland enligt artikel 5. Problemet med bestämmelsen är att de flesta konsumentförsäkringsavtal hamnar utanför reglernas tillämpningsområde då de sällan kan uppfylla kriterierna som ställs upp i artikeln. Som en följd därav omfattas de istället av den generella regeln i artikel 3 som är särskilt utvecklad för jämbördiga näringsidkare. Det objektiva lagvalet fastställs i konventionen enligt närhetsprincipen med hjälp av en rad presumptioner. För försäkringsavtal aktualiseras i huvudsak regeln om den karaktäristiska prestationen. I 1993 års lag görs en uppdelning mellan massrisker och stora risker. Lagen tillåter endast partsautonomi i den mån den försäkrade risken faller under definitionen av en stor risk. Hit hör främst försäkringar som tecknats av större företag. Då den försäkrade risken är en massrisk är det fria lagvalet istället starkt begränsat. Ytterst sällan har parterna rätt att välja någon annan lag än lagen i det land där försäkringstagaren har sitt hemvist eller centrala förvaltning, eller, lagen i det land där risken är belägen. Försäkring för massrisker tecknas främst av privatpersoner och i viss mån av mindre företag. Även i Rom I råder obegränsad partsautonomi för de försäkringsavtal som omfattas av huvudregeln i artikel 3. Däremot har partsautonomin helt tagits bort för de konument-försäkringsavtal vilka faller under artikel 5. Istället underkastas ett sådant avtal alltid konsumentens lands lag. Vidare har en fast regel utformats för att fastställa det objektiva lagvalet som innebär att försäkringsgivarens lands lag skall tillämpas på försäkringsavtalet, såtillvida avtalet inte omfattas av artikel 5. Romkonventionen och 1993 års lag skiljer sig åt, både lagtekniskt och i deras bakomliggande syfte. Reglerna i konventionen är av generell natur eftersom de är utformade för tillämpas på ett stort antal olika slags avtal. 1993 års lag är istället specifikt utformad för att reglera lagval för försäkringsavtal. Att lagvalsreglerna är oharmoniserade leder till att EU-medborgare behandlas olika beroende på var försäkringstagaren har sitt försäkrade intresse. Ur konsumentskyddssynpunkt är Romkonventionen inte heller särskilt väl lämpad för försäkringsavtal. Omfattningen av partsautonomin för försäkringsavtal varierar, både mellan regelverken och inom dem. Problemet med de oharmoniserade lagvalsreglerna på försäkringsområdet har uppmärksammats vid arbetet med revideringen av Romkonventionens artiklar med anledning av en framtida omvandling till en förordning. Problemet kvarstår dock även efter revideringen av artiklarna. Omfattningen av partsautonomin har inskränkts i Rom I i förhållande till Romkonventionen.