Expert Study of the Execution of the Terms of an Investment Life Insurance Contract
https://doi.org/10.30764/1819-2785-2021-1-78-91
Abstract
A significant decrease in bank deposits’ profitability forces citizens to look for more profitable investment options, including purchasing various financial products. One such product is an investment life insurance contract. However, investors’ expectations are not always fully met since dealing with financial instruments, such as options, requires a certain of financial literacy, understanding of the futures stock market’s organization and functioning. Arising disputes are often resolved in court. To obtain answers to economical questions, a forensic examination is appointed and carried out.
Forensic analysis on this topic has some features that are discussed in the article. The paper gives a list of objects for expert research and their brief characteristics. The main sources of reference information on quotations of financial instruments are provided. Some concepts and economic categories related to the stock market and derivatives are considered. The Russian and English terms used by the experts during the study are presented and explained.
Using an example from expert practice, the authors explain the logic of the analysis of an option contract and show the sequence of actions that makes it possible to calculate the investment income amount. The article justifies the conditions that restrict the experts when carrying out calculations and should be taken into account when forming and studying the expert opinions.
About the Authors
O. A. Abelev
RICOM-TRUST Investment Company JSC; Russian Academy of Foreign Trade of the Ministry of Economic Development of the Russian Federation
Russian Federation
Russian Federation
Abelev Oleg Alexandrovich – Candidate of Economics, Associate Professor; Head of the Analytical Department
Moscow 121099
Moscow 119285
M. M. Vinogradova
The Russian Federal Centre of Forensic Science of the Ministry of Justice of the Russian Federation
Russian Federation
Russian Federation
Vinogradova Marina Mikhailovna – Candidate of Law, Master State Forensic Examiner at the Department of Forensic Economics
Moscow 109028
M. G. Nersesyan
The Russian Federal Centre of Forensic Science of the Ministry of Justice of the Russian Federation
Russian Federation
Russian Federation
Nersesyan Medeya Grigor’evna – Head of the Department of Forensic Economics
Moscow 109028
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Review
For citations:
Abelev O.A., Vinogradova M.M., Nersesyan M.G. Expert Study of the Execution of the Terms of an Investment Life Insurance Contract. Theory and Practice of Forensic Science. 2021;16(1):78-91. (In Russ.) https://doi.org/10.30764/1819-2785-2021-1-78-91
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