Gatumel, Mathieu - HAL - 2011
This paper aims at presenting the insurance cost-of-capital com- putation issue. It highlights two methodologies … introduced by Chief Risk Of- ficer Forum (2008) to perform the cost-of-capital rate and which more or less justify the risk … the modelling of insurance business profit and loss. We estimate a cost-of-capital rate corre- sponding to these basic …