Izvještaj o solventnosti i financijskom stanju osiguratelja

master's thesis

• Title (english): Solvency and financial condition report requirements of insurers
• Author: Ines Vlahušić
• Mentor: Jakša Krišto (mentor)
• Committee member: Martina Solenički (predsjednik povjerenstva); MBZ: 323420
• Committee member: Ana Ivanišević Hernaus (član povjerenstva)
• Granter: University of Zagreb; Faculty of Economics and Business; (Department of Finance); Zagreb
• Defense date and country: 2021-09-21, Croatia
• Scientific / art field, discipline and subdiscipline: SOCIAL SCIENCES; Economics; Finance

Abstract

Društva za osiguranje predstavljaju jedne od ključnih pokretača gospodarskog rasta. Oni su važni institucionalni investitori koji svojim djelovanjem doprinose razvoju financijskog i gospodarskog sustava. U ovom radu prikazuju se temeljni zahtjevi izvještaja o solventnosti i financijskom stanju osiguratelja koji predstavlja jedan od zahtjeva direktive Solventnosti II. Direktiva predstavlja regulatorni okvir ukupnog poslovanja društava za osiguranje odnosno društava za reosiguranje u Europskoj uniji. Njome se promiče transparentnost, usporedivost i konkurentnost u sektoru osiguranja. Izvještaj o solventnosti i financijskom stanju podijeljen je na pet dijelova, a to su poslovanje i rezultati, sustav upravljanja, profil rizičnosti, vrednovanje za potrebe solventnosti i upravljanje kapitalom. Na primjeru dva osiguravajuća društva prikazane su najznačajnije stavke Izvještaja za 2020. godinu.

Abstract (english)

Insurance companies are one of the key initiators of economic growth. They are important institutional investors who contribute to the development of the financial and economic system. This paper presents the basic requirements of the Solvency and Financial Condition Report, which represents one of the requirements of the Solvency II Directive. The Directive represents the regulatory framework for the overall operations of insurance and reinsurance companies in the European Union. It promotes transparency, comparability and competitiveness in the insurance sector. The Solvency and Financial Condition Report is divided into five parts: business and performance, system of governance, risk profile, valuation for solvency purposes and capital management. The most significant items of the Report for 2020 are shown on the example of two insurance companies.

• Keywords: društva za osiguranje; izvještaj o solventnosti i financijskom stanju; direktiva Solventnost II
• Keywords (english): insurance companies; Solvency and Financial Condition Report; Directive Solvency II
• Language: croatian
• URN:NBN: urn:nbn:hr:148:775435
• Study programme: Title: Business Economics; Study programme type: university; Study level: integrated undergraduate and 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: 2021-09-28 15:24:20