Utjecaj okvira Solventnost II na poslove životnog osiguranja

master's thesis

• Title (english): The impact of Solvency II on life insurance
• Author: Petra Lokas
• Mentor: Sanja Broz Tominac (mentor)
• Committee member: Vesna Vašiček (predsjednik povjerenstva)
• Committee member: Ivana Dražić Lutilsky (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Accounting); Zagreb
• Defense date and country: 2020-09-29, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Accounting

Abstract

U ovom diplomskom radu se prikazuju nove regulatorne odredbe poslovanja društava za osiguranje i društava za reosiguranje u Europskoj uniji i analizira utjecaj direktive Solvency II na poslove životnog osiguranja na primjeru osiguravajućeg društva Croatia osiguranje d.d. Službena primjena regulative Solvency II je započela 1. siječanja 2016. godine., a glavne karakteristike navedene regulative su veća razina zaštite osiguranika, viša sigurnost i efikasnost poslovanja osiguratelja, pozitivan utjecaj na stabilnost i održivost cjelokupnog financijskog sektora te veća transparentnost koja se najviše održava u dodatnom izvještavanju. Uz navedeno, važno je naglasiti regulatorne zahtjeve u koje spadaju potrebni solventni kapital i tehničke pričuve koji su detaljno objašnjeni u četvrtom poglavlju. U radu se prikazuje definiranje osiguranja kao pojma i djelatnosti, osnovna struktura Solvency II te struktura Izvješća o solventnosti i financijskom stanju, izvještaj koji je novo uveden kao obvezno izvještavanje osiguravajućih društava s uvođenjem direktive te analiza navedenog izvješća na temelju društva Croatia osiguranje d.d.

Abstract (english)

This thesis presents new regulations for insurance and reinsurance companies in the European Union and analyzes the impact of the Solvency II on life insurance business on the example of the insurance company Croatia osiguranje d.d. The official use of the Solvency II regulation began on January 1, 2016, and the main characteristics of this regulation are a higher level of protection of policyholders, higher security and efficiency of insurers, a positive impact on the stability and sustainability of the entire financial sector and greater transparency that reflects in additional reporting. In addition to the above, it is important to emphasize the regulatory requirements, which include the solvency capital requirement (SCR) and technical provisions, which are explained in detail in Chapter Four. The paper presents the definition of insurance as a concept and activity, the basic structure of Solvency II and the structure of the Solvency and Financial Report, the report that was newly introduced as a mandatory reporting of insurance companies with the introduction of the directive and analysis of the report based on Croatia osiguranje d.d.

• Keywords: osiguranje; Solvency II; minimalni solventni kapital; potrebni solventni kapital; tehničke pričuve; upravljanje rizicima
• Keywords (english): insurance; Solvency II; minimum capital requirement (MCR); solvency capital requirement (SCR); technical provisions; risk managemen
• Language: croatian
• URN:NBN: urn:nbn:hr:148:923965
• 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: 2020-09-30 17:30:32