The Use of Embedded Value in Business Valuation Practice

Využití Embedded Value v oceňovací praxi

Markéta Pláničková

Oceňování, 2020, vol. 13, issue 3-4, 25-36

Abstract: This article is focused on Embedded Value and Appraisal Value, which are used in the insurance industry as a key indicator of the performance of life insurance companies. In addition to the methodology of their calculation it is shown how these methods are used in practice of insurance industry and how they can be used by appraisers.

Keywords: Life-Insurance Companies; Valuation; Embedded Value; Appraisal Value; Životní pojišťovny; Oceňování (search for similar items in EconPapers)
JEL-codes: G22 G30 (search for similar items in EconPapers)
Date: 2020
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DOI: 10.18267/j.ocenovani.252

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