由於火災保險業務具有危險異質化與危險累積之特性，為有效經營及降低風險之不確定性，通常需妥善利用再保險以分散危險、平均危險並擴大承保能量。長期以來國內產險公司習於運用比例再保險將大量業務轉分給再保險人，雖從中賺取豐碩再保佣金，卻也限制資本規模累積與技術的提升。 過去幾年由於國內市場損失頻傳，加上911恐怖攻擊事件後再保市場急遽萎縮，造成再保人退出台灣市場或僅願意提供非比例再保容量。因此目前國內已有許多公司採用超額賠款再保險合約，其經營績效因時間尚短還不能定論，但在提升核保能力及加強損害防阻技術等相關措施配合之下，已顯現相當正面成效。 由於比例再保容量不足，自留保費偏低，使得仍運用比例合約再保方式之產險公司面臨嚴苛競爭，因此如何以最小成本，選擇一個最適規模再保合約，有必要瞭解運用超額賠款再保險之優劣以提升經營效率。本文針對C公司商業火險業務，運用賠款成本法在不同自負額之超額賠款再保合約下，推估淨自留保費結果並與比率再保合約予以實證分析比較，進行相關檢定，以建議合約採行方式。 Due to the non-homogeneous and accumulated character of risk in fire insurance, in order to effectively manage and reduce the uncertainty of risks, it is usually required to utilize reinsurance to spread the risk and strengthen the insurer''s capacity. For a long time, the domestic property insurance companies have been using proportional reinsurance method to redistribute massive business to reinsurers. Although they earn a greater amount of reinsurance commission, it restricted the accumulation of capital and technical advancement.
In the past few years, because of the frequent reports of domestic market loss and the rapid shrinking of the reinsurance market after 911-terror attack, reinsurers withdraw from Taiwan market or only are willing to provide non-proportional reinsurance capacity. Therefore, there are many domestic companies using excess of loss reinsurance treaty. Their performances have yet to be conclusive because of short time period. But accompanied by the related methods such as elevating the underwriting skill and enhancing the loss prevention technique, positive effects have been shown.
Due to the lack of proportional reinsurance capacity and low premium retention, companies continuing proportional treaty reinsurance face severe competition. Therefore, in order to take advantage of excess of loss insurance and to select the most suitable reinsurance treaty with a minimum cost, it should be understood that management must increase its efficiency. This essay focuses on the commercial fire insurance business of “C” company. By using burning cost method under different retention of excess of loss reinsurance treaty, we can estimate the net retained premium. The result can be compared to the proportional reinsurance treaty. By further related hypothesis testing we would then reach a consensus reinsurance treaty recommendation for “C” Company.
