The reliability of insurance system as a financial instrument of compensation of unwilling and accidental consequences directly depends on the sufficiency of insurance funds which were made by this system which defines by the quality of forecasting of insurance events and the amount of insurance payments.
Nowadays, when the Capital market reacts to any social, economic and even political events, insurance companies should adopt themselves to up-to-date strategies (Sasan Khorasani, 2014; Sasan & Almasifard, 2017). The most important aspect in price formation of insurance services and bankruptcy prevention of insurance organizations is the provision of static adequacy of insurance bonus (Andrey, 2015).
Static observation over insurance companies' activity is organized almost in each country.
In this regard, "Directive of the European Parliament and of the Council on the taking-up and pursuit of the business of insurance and reinsurance (Solvency II)" (Solvency, 2009), which initiates new obligatory regulations in order to guarantee paying capacity of insurance and reinsurance companies, is implied in the EU countries from 2016.The implication of Directive is realized according to "Supplementing Directive 2009/138/EC of the European Parliament and of the Council on the taking-up and pursuit of the business of Insurance and Reinsurance (Solvency II)" (Delegated, 2015). To provide their paying capacity insurers have to justify the adequacy of insurance reserves upon the request of insurance supervision body based on static data (article 159 Directives 2009/138/EC). To accomplish this task, EU country-members provide harmonization of actuarial and static methodology (article 53 of Directives preamble 2009/138/EC), unification of form, structure and list of data for static report collection, aggregated static data publication (article 31 of Directive 2009/138/EC). European Central Bank Requirements are implied in EU countries ECB/2014/50 (European, 2016) of 28 November 2014 on statistical reporting requirements for insurance corporations.
Some states of the USA develop their own rules of static reporting on the basis of model rules, developed by National Association of Insurance Commissioners, for instance (Regulation, 2016).
Static data of insurance operations are also collected by OECD (Chatterjee, 2011).
In Russian Federation insurance organizations have to make static reporting according to paragraph 1 article 28 of RF Law "About organization of insurance business in Russian Federation" (Law, 2016). Since 01.01.2016 Russian insurers present static reporting in forms established by Russian Bank Notation from 30.11.2015 N[degrees] 3860-Y (Russia, 2016).
Internal and external statistical data are used for the actuarial calculations. According to paragraph 2.5 of international standard ISAP 1-General Actuarial Practice (Standard, 2016), actuary has to clarify if the adequate and reliable data is available for actuarial services' provision. The data is adequate if they include necessary information for work. Data is considered to be reliable if it is accurate in every essential matter.
Actuary should take measures for analysis of conformity, fullness and adequacy of using data. One of the methods of this analysis is the justification check of the data n comparison with external and independent data.
It is clear that the implementation of the mentioned requirement actuary has to be based on adequate and reliable static information.
The role of fair evaluations at insurance has not just commercial but also social nature. In Russia, in particular, the issue of regional disproportional development is of current interest, which is demonstrated on showing of Siberia (Andrey, 2015; Donskikh, 2013). National policy in general is oriented on weakening and elimination of regional companies and aimed on federal oligopolies formation under the image of fighting for effectiveness and quality. On insurance market there are stricter requirements to the personal capital stock for "maintenance" of financial stability and paying capacity. The result is absolute disappearance of regional insurance companies, reduced number of high-qualified work places (actuaries, underwriters, auditors etc.) in Russian regions, regional investing resources' withdrawal.
However, such policy is useless (Oleg, 2007) proposed a method for estimation of investment potential of regional insurance companies and focused on economics and sociology. He showed that the necessary capital stock should be identified through actuarial calculations: even average capital stock the insurance company can be very stable under condition of big insurance portfolio which consists of policies with small insurance sum. Federal insurance companies suffer different issues in this regard: They are not capable of providing appropriate service level, they are not enough flexible to meet the specifics requirements of the regional insurance markets and finally, it takes more time for them to make a decision concerning insurance payments. Therefore, regional insurance companies have their market niche where they can be more effective than federal companies. The collection of adequate and reliable information and its further static processing would let Russian insurance companies differentiate requirements to personal capital stock, preserve work positions and investing resources of regional insurance companies.
However, modern static reporting does not the appropriate amount of basic data for actuarial calculations, in particular, for confirmation of insurance resources' adequacy according to Directive 2009/138/EC:
Static report normally includes data about insurance premium, insurance payments, earned commission and about reinsurance in reserve of insurance types and record groups (European, 2016; Regulation, 2016; Solvency, 2009; Website, 2016). However, actuarial calculations are performed in reserve of exact insurance risk. Insurance payments' data cannot be put together with amount of contracts, nor with insurance sums due to insurance...