SİGORTA ŞİRKETLERİNDE RÜCUEN TAZMİNAT İŞLEMLERİ VE MUHASEBELEŞTİRİLMESİ

Gelecekte olma olasılığı olan ancak zamanı ve yaratacağı zararı tahmin edilemeyen riskin transferi olarak tanımlanan sigorta, yasal düzenlemeleri, işleyişi ve muhasebe sistemi ile diğer işletmelerin işlemlerinden farklıdır. Bu farklılıkların bir sonucu olan ve Türk Ticaret Kanunu’nda da yer alan rücu işlemleri bu araştırmanın konusudur. Sigorta şirketinin üstlendiği riskin meydana gelmesi durumunda sigortalısına tazminatı ödeyen sigorta şirketinin sigortalısı yerine geçmesi rücu kavramı olarak açıklanmaktadır. Sigorta şirketlerinin ödedikleri tazminatları üçüncü kişiden ya da onun sigorta şirketinden talep etme hakkı olan rücu, muhasebe işlemi olarak muhasebenin temel kavramlarından ihtiyatlılık kavramının bir gereğidir. Rücu, sigorta şirketinin yükümlülüğünü azaltması, karlılığını arttırması, piyasa değerini yükseltmesi ve borçlanma maliyetini azaltması gibi avantajları nedeni ile önemlidir. Bu önem ve sigorta şirketleri açısından uygulamaya yardımcı olma amacı ile Muhasebe-Hukuk ilişkileri bilim dalı kapsamında hazırlanan makalede, sigorta şirketlerinin rücuen tazminat ödemeleri ve rücuen tazminat tahsilatlarının muhasebeleştirilmesi örneklerle açıklanmıştır. Bu örnekler ayrıca, reasürans yapan sigorta şirketlerinin poliçelerinde karşılaşılan rücu işlemlerinin muhasebeleştirilmesini de kapsamaktadır.

RECOURSE COMPENSATION TRANSACTIONS AND ACCOUNTS IN INSURANCE COMPANIES

Insurance transactions are different from other commercial transactions and their accounting process are diverse as well. These differences are due to the uncertainty of the expenses of the insurance companies, the difference in the cash flow order, reinsurance transactions, solvation and repurchase transactions. According to Turkish Commercial Law numbered 6102, m.1401, insurance is defined as; “Contracts in which the insurer is obliged to compensate for a premium in the event that the danger arising out of the risk of a person having a measurable benefit of money or of the risk arises or to pay a money or other act due to the life of one or more persons or due to certain events taking place in their lives”. According to this definition, it can be said that everything that can be measured by money is covered by insurance and therefore the insurance is a risk transfer system. The main aim of the insurance is to protect the insured against ambiguous risks that threaten people or economic assets. The insurance is required to be regulated by a contract because it is a legal transaction. The obligations of the parties have been clearly defined in this agreement between the insured and the insurance company. The insurer has the obligation to pay premiums in full and on time, to provide accurate and complete declarations, and to inform the insurance company in fifteen working days in case of risk. The insurance company is responsible for making the policy and paying the damages in case of risk. If the insurance company pays the insured, but the person causing the damage is another person, the recourse transaction occurs. The compulsory claim of the insurance company is made in such a way that it will be the insurance company of the third person or third person who causes the damage. The RÜCU transactions within the scope of insurance contracts are valid for the goods and liability insurance and it is not applicable for the life insurance. This article’s title “Recourse Compensation Transactions and Accounting in Insurance Companies” states the accounting records of recourse transactions made by the company to the insurance companies and the compensations collections made by the company which are explained in the frame of Insurance Account Plan published by the Undersecretariat of Treasury. The report also provides examples of recourse transactions and how to account for them in the context of reinsurance agreements for insurance companies that are specific to the insurance sector. Insurance companies shall be evaluated as a significant investor when their share in financial markets is considered. However, insurance companies vary due to the different activities of insurance companies from other commercial enterprises, accounting transactions and their legal regulations. In order to benefit all information users regarding insurance accounting, and this this is not widely seen in the literature, this article tries to explain this phenomenon within the scope of Accounting-Legal Relations Head of the Main Branch. Payback through recourse can cause events such as traffic accidents, work accidents, fires, thefts to take place in order to protect the life and property of insured people who are at least partially compensating for the decrease in their assets due to the payment made by the insurance company to the insured or its beneficiaries it is prevented. The maximum amount of the insurance company’s right to make payments through recourse is the amount that the insurer or its beneficiaries may require from the insurance company. This amount is the actual damage suffered by the insurance company’s insured or its beneficiaries. While the right of recourse provides some advantages to insurance companies, it is also a fact that the insured will result in favor. The right to claim damages from the insurance company or the third person or his / her insurance company, will reduce the insurance company’s compensation costs. The profitability of the insurance companies whose compensation expenses are decreasing will increase in the financial statements, which will increase the market value of the company and make it easier to open to the public. This situation, which creates a positive change in the financial statements, will also cause the debt costs of the insurance company to decrease. Reducing the compensation costs of the insurance company will also increase the premiums that will be demanded from the insured and will lead to the insurance company having a competitive advantage in the sector. Reducing the damage rate in the total premiums will provide a competitive advantage to insurance company and strengthen the financial structure and also will create opportunities for a reinsurance contract (transfer of the insurance company’s entire risk or some of it to another insurance company or a reinsurance comp

Kaynakça

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Dursun, G.D. (2016). Sigorta Şirketlerinde Sovtaj İşlemlerinin Muhasebeleştirilmesi, İstanbul Aydın Üniversitesi Anadolu Bil Meslek Yüksekokulu Dergisi, 11(41).

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Öztürkler, C. (2003). Ölüm ve Bedeni Zarar Hallerinde Maddi Zararın Hesaplanması Teknikleri, Ankara, Seçkin Yayınları.

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Türk Hukuk Lügatı, (1991). Ankara, T.C. Başbakanlık Yayınevi.

Yaslıdağ, B. (2017). Sigortacılık, Ankara: Seçkin Yayıncılık.

6102 Sayılı Türk Ticaret Kanunu, http://www.mevzuat.gov.tr/MevzuatMetin/1.5.6102.pdf (Erişim tarihi: 03.03.2018)

Kaynak Göster

  • ISSN: 1300-0845
  • Yayın Aralığı: Yılda 2 Sayı
  • Başlangıç: 1994
  • Yayıncı: Marmara Üniversitesi

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