Primjena okvira Solventnost II u izvještavanju osiguravajućih društava

master's thesis

• Title (english): Application of the Solvency II in financial reporting of insurance companies
• Author: Mateja Vuk
• Mentor: Vesna Vašiček (mentor)
• Committee member: Hrvoje Perčević (predsjednik povjerenstva)
• Committee member: Sanja Broz Tominac (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2019-07-09, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

Poslovanje društava za osiguranje odvija se od 1. siječnja 2016. godine pod novim regulatornim okvirom – Solventnost II. Uvođenje novog okvira solventnosti trajalo je dosta dugo, a razvio se prvenstveno iz potrebe za što adekvatnijim sustavom upravljanja rizicima i vrednovanjem koji se temelji na tržišnim vrijednostima. Regulatorni okvir Solventnost II se temelji na tri međusobno povezana stupa. Važna su vlastita sredstva koja predstavljaju raspoloživi kapital za pokriće svih obveza društava za osiguranje i izračun oba kapitalna zahtjeva. Isto tako, društva za osiguranje moraju težiti postizanju granice solventnosti.

U radu je definiran cjelokupni okvir Solventnost II sa svim ograničenjima i prednostima. Isto tako, objašnjena je struktura izvješća o solventnosti i financijskom stanju, a na kraju rada je prikazano izvješće o solventnosti i financijskom stanju na primjeru Croatia osiguranja d.d.

Abstract (english)

Since 1 January 2016 insurance companies have been governed by a new regulatory framework - Solvency II. It took a while for new solvency framework to be introduced – it has been developed primarily out of necessity for more adequate risk-based and market-based valuation system. Solvency II regulatory framework is based on three interconnected pillars. Own funds which represent available capital for all company's liabilities and which calculate both capital requirements are quite important. Furthermore, insurance companies must strive to achieve required minimum solvency margin.

In this paper, the entire Solvency II framework is defined along with all limitations and advantages. In addition, the structure of the Solvency and financial condition report is explained and at the end of the paper Solvency and financial condition report is presented on the example of Croatia osiguranje d.d.

• Keywords: Solventnost II; granica solventnosti; vlastita sredstva; upravljanje rizicima; tržišno vrednovanje
• Keywords (english): Solvency II; solvency margin; own funds; risk management; market valuation
• Language: croatian
• URN:NBN: urn:nbn:hr:148:786975
• Study programme: Title: Business Economics; Study programme type: university; Study level: graduate; Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
• Type of resource: Text
• File origin: Born digital
• Access conditions: Access restricted to students and staff of home institution
• Created on: 2019-07-11 11:01:06