magistrsko delo
Anton Eferl (Author), Vita Jagrič (Mentor)

Abstract

Direktiva Solventnost II (v nadaljevanju Solventnost II) je nov zakonodajni in regulativni okvir za delovanje zavarovalnic in pozavarovalnic v Evropski uniji, ki je stopila v veljavo 1. januarja 2016. Glavni cilj Solventnosti II je zaščita zavarovancev. Ključne spremembe so se izvedle v novih pravilih solventnosti zavarovalnic in njihovem obvladovanju tveganj. V okviru Solventnost II mora posamezna zavarovalnica ali pozavarovalnica opredeliti vsa tveganja, ki se pojavljajo v njej. Tveganja mora kvantitativno in kvalitativno oceniti ter obvladovati. Tako se zavarovalnice ali pozavarovalnice spodbuja, da izrecno opredelijo svojo toleranco in profile tveganja. Solventnost II je postavila zelo dobro izhodišče regulativnega okvirja, še posebej v trenutnih okoliščinah, ko se zavarovalništvo nenehno sooča z večjimi in vsak dan z drugačnimi tveganji. Solventnost II predstavlja izziv pri reformi zavarovalnega nadzora, saj gre za sodoben model upravljanja s tveganji, ki se pojavlja v zavarovalništvu. Njen glavni namen je uskladitev sistema zavarovalnega nadzora v Evropski uniji. Predstavlja tudi sistem zgodnjega opozarjanja, ki združuje zahteve zavarovalnic in pozavarovalnic glede lastnega kapitala in njihove izpostavljenosti tveganju. Za izračun zahtevanega minimalnega kapitala (angl. Minimal Capital Requirement, v nadaljevanju MCR) je potrebno upoštevati celotno izpostavljenost vsem tveganjem, po novem tudi operativna tveganja. Solventnost II vsebuje tudi podrobnejše zahteve glede organizacije zavarovalnih dejavnosti in obseg poročanja zavarovalnic in pozavarovalnic je obsežnejši glede na prejšnji sistem zavarovalnega nadzora, saj gre za zapleten pravni okvir nadzora zavarovalnih poslov. Ta temelji na treh stebrih in se nanašajo na kapitalske zahteve, pogoje upravljanja in zahteve po poročanju. Zahtevani solventnostni kapital (angl. Solvency Capital Requirement, v nadaljevanju SCR) omogoča pokritje izgub in je sestavljen iz osnovnega SCR-ja, kapitalske zahteve za operativno tveganje ter prilagoditve zaradi možnosti pokrivanja izgub s hkratnim zmanjšanjem zavarovalno-tehničnih rezervacij in zaradi odloženih davkov. Operativna tveganja tako vplivajo na sredstva in obveznosti. Za ustrezno in kvalitetno obvladovanje operativnega tveganja morajo zavarovalnice in pozavarovalnice uporabljati vse svoje strokovno znanje in izkušnje. Obvladovanje operativnega tveganja vključuje proces identifikacije, ocenjevanja in spremljanje operativnega tveganja. Vsaka zavarovalnica in pozavarovalnica mora imeti strategijo za ravnanje z operativnim tveganjem, zato je upravljanje ključen proces, ki ga je mogoče razdeliti na več podprocesov. Potreben je strokoven pristop za identifikacijo vseh operativnih tveganj, ki jih je nato potrebno izmeriti in analizirati. Zavarovalnice morajo za uspešno obvladovanje operativnega tveganja imeti stalen in aktiven nadzor nad upravljanjem svojih portfeljev, ki pa so podvrženi zakonskim predpisom.

Keywords

zavarovalništvo;solventnost;operativno tveganje;upravljanje;identifikacija;

Data

Language: Slovenian
Year of publishing:
Typology: 2.09 - Master's Thesis
Organization: UM EPF - Faculty of Economics and Business
Publisher: A. Eferl
UDC: 368
COBISS: 69471491 Link will open in a new window
Views: 522
Downloads: 96
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Other data

Secondary language: English
Secondary title: Operational risk under the Solvency II
Secondary abstract: The Solvency II Directive is the new legislative and regulatory framework for the operation of insurance and reinsurance undertakings in the European Union, which came into force on 1 January 2016. The main objectives of the Solvency II project are to protect policyholders. The key changes were made in the new rules on the solvency of insurance companies and their risk management. Within the framework of the Solvency II project, it is necessary to define all the risks that occur in insurance and reinsurance companies, to quantify and qualitatively assess and manage them. Thus, insurance companies are encouraged to explicitly define their tolerances and risk profiles. The Solvency II Directive has set a very good starting point for the regulatory framework, especially in the current circumstances, when the insurance industry constantly faces major and everyday new risks. Solvency II is a challenge in the reform of insurance supervision, as it is a modern model of risk management that occurs in the insurance industry. The main purpose of this regulatory project is to harmonize the system of insurance supervision in the European Union. Solvency II is an early warning system that combines the requirements of insurance and reinsurance undertakings with regard to own capital and their exposure to risk. In order to calculate the required solvency margin, it is necessary to take into account the entire exposure to all risks, and also the operational risk according to the new one. The Solvency II Directive also contains more detailed requirements regarding the organization of insurance activities. The volume of reporting is more extensive in relation to the previous system of insurance supervision and it is a complex legal framework for insurance supervision based on three pillars. These relate to capital requirements, management conditions and reporting requirements. Operational risks affect assets and liabilities. Insurers must use all their expertise to adequately and promptly manage operational risk. Operational risk management includes the process of identification, assessment and management of operational risk. Each insurance company must have a strategy to handle the risks mentioned above, and management is therefore a crucial process that can be divided into several subprocesses. A professional approach is needed to identify all operational risks, which should then be measured and analyzed. For the successful management of operational risk insurance companies must have constant and active control over the management of their portfolios, which are subject to legal regulations.
Secondary keywords: Solvency II;insurance;operational risk;identification of operational risk;operational risk management;
Type (COBISS): Master's thesis/paper
Thesis comment: Univ. v Mariboru, Ekonomsko-poslovna fak.
Pages: IV, 68 str.
ID: 12623235