Utjecaj Solvency II na životno osiguranje

master's thesis

• Title (english): The impact od Solvency II on life insurance
• Author: Mateja Vinka Vranković
• Mentor: Mihovil Anđelinović (mentor)
• Committee member: Drago Jakovčević (predsjednik povjerenstva)
• Committee member: Maja Mihelja Žaja (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; Zagreb
• Defense date and country: 2015-09-28, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

U ovom diplomskom radu analizira se utjecaj Solvency II na životno osiguranje.
Solvency II je novi zakonodavni i regulatorni okvir ukupnoga poslovanja društva za osiguranje i
reosiguranje u Europskoj uniji koji postavlja nova, čvršća pravila i zahtjeve za kapitalnom
adekvatnošću i procesom upravljanja rizicima društava s ciljem zaštite osiguranika i korisnika
osiguranja te sprečavanja poremećaja na tržištu osiguranja. Pritom je naglasak stavljen na
ključne regulatorne zahtjeve koji uključuju određivanje vlastitih sredstava, izračun tehničkih
pričuva, vrednovanje imovine i obveza te izračun potrebnog solventnog kapitala i minimalnog
potrebnog kapitala. Kako bi se analizirao utjecaj različitih odredbi Solvency II regulative na
životno osiguranje koristili su se rezultati Studija kvantitativnih utjecaja. I na kraju, prikazan je
utjecaj nove regulative na izračun potrebnog solventnog kapitala i vrednovanje tehničkih
pričuva. Dosadašnji tradicionalni pristup vrednovanja imovine i obveza pokazao se nepotpunim
budući da u sebi ne sadrži tržišnu komponentu. Solvency II direktiva ima veliku važnost u
segmentu životnih osiguranja s obzirom da se putem nje uvodi tržišno vrednovanje imovine i
obveza temeljeno na ukupnom pristupu cjelokupnim bilančnim položajima.

Abstract (english)

This thesis analyzes the influence of Solvency II on life insurance. Solvency II is a
new legislative and regulatory framework of every aspect of business of insurance and
reinsurance companies in the European Union that sets new, firmer rules and requirements for
capital adequacy and risk management processes of companies in order to protect policyholders
and insurance beneficiaries and to avoid disturbances in the insurance market. The emphasis is
put on ley regulatory requirements which include the determination of own funds, calculation of
technical provosions, valuation of assets and liabilities and the calculation of the Solvency
Capital Requirement and Minimum Capital Requirement. In order to analyze the influence of
different provisions of Solvency II regulation on life insurance, the results of the Quantitive
Impact Study were used. Finally, the impact of new regulation on the calculation of required
solvent capital is depicted. The traditional approach to the valuation of assets and liabilities used
up until now proved to be incomplete since it doesn’t contain a market component. Solvency II
Directive is of great importance in the life insurance segment because its introducing a market
valuation of assets and liabilities based on the overall approach to the entire balance sheet
position.

• Keywords: Solvency II; tržišno vrednovanje; tehničke pričuve; životno osiguranje; potrebni solventni kapital (SCR)
• Keywords (english): Solvency II; market valuation; Technical Provisions; life insurance; Solvency Capital Requirement
• Language: croatian
• URN:NBN: urn:nbn:hr:148:704403
• 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: 2016-10-07 11:02:59