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Bewertung unterschiedlicher Methoden zur Ermittlung des VaR im Zusammenhang mit Solvency II: Analyse im Hinblick auf die betriebliche Altersvorsorge

Bewertung unterschiedlicher Methoden zur Ermittlung des VaR im Zusammenhang mit Solvency II: Analyse im Hinblick auf die betriebliche Altersvorsorge

          
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About the Book

Masterarbeit aus dem Jahr 2010 im Fachbereich Mathematik - Stochastik, Note: 1,3, Hochschule München, Sprache: Deutsch, Abstract: Am 10. November 2009 wurde die sogenannte Solvency II-Richtlinie durch das Europäische Parlament und den Rat verabschiedet. Durch das in Kraft treten der Richtlinie im Oktober 2012, werden die für Versicherungsunternehmen geltenden Regelungen zur Kapitalhinterlegung sowie die Pflicht zu einem umfassenden Risikomanagement deutlich verschärft . Seit Verabschiedung dieser für die Mitgliedsstaaten der Europäischen Union (EU) verbindlichen Richtlinie ist eine intensive Diskussion darüber entbrannt, ob man Einrichtungen der betrieblichen Altersversorgung (EbAVs) in die neuen Regelungen mit einbeziehen sollte . Während die Vertreter der Versicherungen klar für die Einbeziehung plädieren, da sie einen Wettbewerbsnachteil vermeiden möchten, fürchten vor allem Pensionskassen und Pensionsfonds einschneidende negative Auswirkungen für ihr Geschäftsmodell, was sich letztendlich auf die Rentenversicherten auswirken würde . Gerade für sogenannte Unternehmens-Pensionskassen und Unternehmens-Pensionsfonds könnte die Anwendung der Richtlinie das Aus bedeuten, da Einrichtungen dieser Art teilweise über sehr wenig Personal verfügen und nicht ohne Weiteres die finanziellen Mehrbelastungen tragen könnten. Wohin die Diskussion letztendlich führen wird, lässt sich momentan noch nicht vorhersagen. Sicher ist jedoch, dass es auch für EbAVs erweiterte Regelungen geben wird . Allerdings lassen sich momentan noch keine sicheren Aussagen darüber treffen, wie diese Veränderungen exakt aussehen werden. Sollten die Solvency II-Regelungen letztendlich auch Pensionskassen und Pensionsfonds mit einbeziehen, dann ist von entscheidender Bedeutung, ob ein Modell entwickelt werden kann, welches einfach und unkompliziert anzuwenden ist und das es Unternehmens-Pensionskassen und Unternehmens-Pensionsfonds ermöglicht, weiterhin zu bestehen. Mit dieser Arbeit soll die Diskussion


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Product Details
  • ISBN-13: 9783640888702
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 7 mm
  • Weight: 154 gr
  • ISBN-10: 3640888707
  • Publisher Date: 12 Apr 2011
  • Height: 210 mm
  • No of Pages: 110
  • Series Title: German
  • Sub Title: Analyse im Hinblick auf die betriebliche Altersvorsorge
  • Width: 148 mm


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Bewertung unterschiedlicher Methoden zur Ermittlung des VaR im Zusammenhang mit Solvency II: Analyse im Hinblick auf die betriebliche Altersvorsorge
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