| Summary: | 碩士 === 淡江大學 === 保險學系保險經營碩士班 === 101 === Financial crisis impact economic conditions in 2008 in Taiwan, and the low interest rate environment enhances the negative interest spread problem of life insurers .Due to the characteristics of life insurance business, insurance companies would hold a large number of policy holders premiums, and therefore the financial supervisory authority to life insurance company solvency for the monitoring increasingly focused.
The study used various ratio and to separate them from financial structure, business structure, profitability, investment four dimensions to understand the operating conditions of different companies, then through the index value that from life insurance companies’ multi-year observations to see the insurance company whether has been influenced by the current economic environment. Putting life insurance companies into holding companies, non- holding companies in the domestic life insurance companies and non- holding companies of foreign non-life insurance companies in three categories, then contrast the index value with RBC value, to find the index that changes in the same trend with RBC.
The results show that (1).holding companies: Debt Ratio and Reserve Funds to Assets in financial structure, Surplus Relief Ratio in business structure and Yield of Funds, Return on Investment and Operating revenue per employee in profitability were conform with multi-year trend of RBC. (2).non- holding companies in the domestic life insurance
companies: only Debt Ratio in financial structure had consistence with multi-year trend of RBC. (3).non- holding companies of foreign non-life insurance: Debt Ratio and Reserve Funds to Assets in financial structure, and Yield of Funds, Operating revenue per employee and Earnings per employee in profitability were conform with multi-year trend of RBC.
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