- Author
- Kurek Robert (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Rezerwy techniczno-ubezpieczeniowe zakładu ubezpieczeń nowe podejście w Solvency II
Technical-Insurance Provisions of an Insurance Company - New Attitude in Solvency II - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2008, nr 16, s. 265-272, bibliogr. 6 poz.
- Issue title
- Finanse i rachunkowość - teoria i praktyka
- Keyword
- Analiza ryzyka niewypłacalności, Rezerwy celowe, Rynek ubezpieczeniowy, Dyrektywa Solvency II
Analysis of insolvency risk, Adjusted reserves, Insurance market, Solvency II directive - Note
- summ.
- Abstract
- Opracowanie omawia „nowy” system oceny wypłacalności zakładów ubezpieczeń Solvency II. Przedstawiono nowe podejście do szacowania rezerw techniczno-ubezpieczeniowych dwoma metodami tj. suma najlepszego oszacowania (best estimate) i marginesu ryzyka (risk margin), oraz scharakteryzowano skutki, jakie mogą się pojawić na rynku ubezpieczeniowym po wdrożeniu dyrektywy w życie.
The article presents "new" attitude towards Solvency II regarding the methods and defining the level of technical-insurance provisions. There is also presented a difference in the concept itself for setting reserves with reference to Solvency I, as well as a selective evaluation of possible effects, which the new approach may cause in the insurance market. The background for the "new" approach towards the issue of technical-insurance provisions become mainly the more stringent supervision regulations, as well as transformations in the international accounting standards and also the standards prepared by the International Association of Insurance Supervisors (IAIS). The assessment of new approach implementation results is still not possible, however, one may assume that owing to it the opportunities for manipulating the level of provisions by individual insurance companies will be significantly curbed, and such "manipulation" will only be possible in close co-operation (acceptance) of the supervisory body. Initial quantity research allows for the conclusion that non-life insurance companies will be able to, owing to the surplus of their provisions, lower the level of insurance premiums, however, the need for keeping the level of safety may limit such activities.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library - Bibliography
- Bijak W., Rola CEIOPS i organów nadzoru w projekcie Wypłacalność II, KNF. www.piu.org.pl/download/Z2Z4L3BpdS9wbC9kZWZhdWxOX2FrdHVhbG5vc2NpLzg3Lz Q4LzE/knf_-_bijak.ppt.
- Gąsiorkiewicz L., Zarządzanie finansami zakładu ubezpieczeń, [w:] Podstawy ubezpieczeń, t. III - przedsiębiorstwo, red. J. Monkiewicz, Poltext, Warszawa 2003.
- Hewitson W., Solvency II Quantitative Impact Studies. Results for QIS I, FSA, http://www.fsa.gov.uk/pubs/international/solvencyqis.pdf.
- Projekt Dyrektywy Parlamentu Europejskiego i Rady z dnia 10 czerwca 2007 r. w sprawie podejmowania i prowadzenia działalności ubezpieczeniowej i reasekuracyjnej - SOLVENCY II (wersja ostateczna), http://eur-lex.europa.eu/LexUriServ/site/pl/com/2007/com2007_0361pl01.pdf.
- Projekt Wypłacalność II, KNF, http://www.knf.gov.pl/knf/index.jsp7place =articleEdit&news_ cat_id=l 104&layout=l.
- ersicherung Beiträge sollen sinken durch Solvency II, http://www.versicherungin.de/uwe/versicherung-beitraege-sinken-solvency-ii-2007071 1-1/.
- Cited by
- ISSN
- 1899-3192
- Language
- pol