20.500.12556/DKUM-22161 SPREMINJANJE PREMOŽENJSKO - FINANČNEGA STANJA ZAVAROVALNIC PRED UVEDBO SOLVENTNOSTI II CHANGING OF INSURANCE COMPANIES' FINANCIAL POSITIONS BEFORE SOLVENCY II IMPLEMENTATION Biti priča pomembnega razvoja novega solventnostnega režima za zavarovalnice iz držav članic Evropske skupnosti, kot je režim Solventnost II, je neponovljivo. Vse od zametkov idej, ki so se pojavile v letu 2000, pa do danes, leta 2012, je potekal razvoj novega kompleksnega režima solventnosti, imenovanega Solventnost II. Pri tem projektu so pod okriljem Evropske komisije intenzivno sodelovali Odbor evropskih nadzornikov za zavarovanja in poklicne pokojnine CEIOPS, evropski nadzorni organ EIOPA in zavarovalnice držav članic ES. Razvoj novega režima je potekal zelo odprto skladno s štiristopenjskim Lamfalussyjevim procesom, pri čemer je bila želja, da bi se v izvajanje kvantitativnih študij učinkov med razvojem režima vključile številne zavarovalnice iz Skupnosti. Kvantitativne študije učinkov novega solventnostnega režima na premoženjsko-finančno stanje zavarovalnic (ang. QIS Quantitative Impact Study), s pomočjo katerih se je gradil in razvijal nov solventnostni režim, so se večkrat ponavljale. Zato so bile zavarovalnicam iz držav članic ES dane možnosti spoznavati ter proučevati, kaj jim bo nov režim doprinesel. Z raziskavo v magistrski nalogi smo predstavili ključne izzive, s katerimi se bodo morale zavarovalnice soočiti pri sprejemu novega solventnostnega režima, in hkrati pomembnejše spremembe mednarodnih standardov računovodskega poročanja (MSRP) na področju premoženjsko–finančnega stanja zavarovalnic v ES. Ugotovitve so pokazale, da so zavarovalnice, zlasti tiste, ki poročajo v skladu z MSRP, že s sedanjo strukturo premoženjsko-finančnega stanja v glavnem solventne tako po zahtevah trenutnega kot tudi prihajajočega solventnostnega režima. Kakšen bo učinek novega solventnostnega režima bomo lahko zares spoznali čez čas, ko se bo nova direktiva Solventnosti II v popolnosti implementirala v zavarovalnicah. To witness a significant development of a new solvency regime for the European Community member states’ insurance companies, like the Solvency II regime is, is a unrepeatable experience. Ever since the inception of ideas, which appeared in 2000, and up to the present year, 2012, the development of a complex new solvency regime called Solvency II was in progress. In this project, the Committee of European Insurance and Occupational Pensions Supervisors CEIOPS, the European Supervisory Authority EIOPA and the European Community member states’ insurance companies have closely cooperated under the aegis of the European Commission. The new regime development proceeded very openly in accordance with the four-level Lamfalussy process with the hope that many insurance companies from the Community would participate in the Quantitative Impact Studies during the regime development. The Quantitative Impact Studies of the new solvency regime’s effects on the insurance companies’ financial position, with the help of which the regime was built and developed, were repeated several times. The insurance companies from the EC member states were, therefore, given the opportunity to learn about and study the changes that the new regime will bring. In the research conducted for the master’s degree thesis, we have presented the main challenges that the insurance companies will have to face with the adoption of the new solvency regime, and, at the same time, the major changes of the international financial reporting standards (IFRS) in the area of the EC insurance companies’ financial positions. The findings showed that the majority of insurance companies, especially those who report under IFRS, is solvent already under the current structure of financial positions which meets the requirements of the present and also of the forthcoming solvency regime. We will be able to truly learn the impact of the new solvency regime with time when the new Solvency II Directive will be fully implemented by the insurance companies. Nov solventnostni režim za zavarovalnice direktiva Solventnost II Odbor evropskih nadzornikov za zavarovanja in poklicne pokojnine CEIOPS evropski nadzorni organ EIOPA Lamfalussyjev proces kvantitativna študija QIS mednarodni računovodski standardi MSRP implementirala. The new solvency regime for insurance Solvency II Directive the Committee of European Insurance and Occupational Pensions Supervisors CEIOPS European Supervisory Authority EIOPA European Insurance and Occupational Pensions Committee the Lamfalussy process the quantitative study of the QIS the international accounting standards IFRS implemented true true false [V. Lutar Markovič] Slovenski jezik Angleški jezik Magistrsko delo/naloga 2012-02-24 00:32:22 2012-05-23 11:09:18 2022-04-14 11:12:22 2023-12-29 03:30:42 2012 0 Maribor 0 0000-00-00 NiDoloceno NiDoloceno NiDoloceno 0000-00-00 0000-00-00 0000-00-00 368 11074844 URN:SI:UM:DK:X60EANDO MAG_Lutar_Markovic_Vladosa_2012.pdf MAG_Lutar_Markovic_Vladosa_2012.pdf 1 DF119C698C34B143DAB28EE5805059D9 2ded3577f8f89df1d0e7fb8d0de35aa28b7b1ae03587beab8b06b3a40d5788d9 6b7033ab-7c06-11eb-bb7a-00155d0001ca 20.500.12556/dkum/57b9ede6-cd55-4ab8-9fc8-84e657685c71 https://dk.um.si/Dokument.php?lang=slv&id=28824 Ekonomsko-poslovna fakulteta 0 0 0