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Solvenzberichterstattung nach den neuen Vorschriften von Solvency II

Solvenzberichterstattung nach den neuen Vorschriften von Solvency II

          
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About the Book

Wissenschaftlicher Aufsatz aus dem Jahr 2010 im Fachbereich BWL - Bank, Börse, Versicherung, Sprache: Deutsch, Abstract: 1. Einleitung Versicherungsgesellschaften nehmen durch ihre Rolle als "Kapitalsammelbecken der Gesellschaft" eine Schlüsselfunktion im gesamtwirtschaftlichen Prozess ein. Im Zusammenhang mit ihrer Tätigkeit sind sie einer Reihe von Risiken ausgesetzt. Daher ist eine Regulierung durch den Staat sinnvoll und auch erforderlich, um ihre Funktion als Risikoträger und Finanzier der Gesellschaft aufrechtzuerhalten. Der Staat greift durch Regelungen ein, um Insolvenzen der Finanzdienstleister zu vereiteln und den Verbraucher vor Verlusten zu schützen und um sein Vertrauen in das Finanzsystem aufrechtzuerhalten. Die in diesem Zusammenhang entwickelte Solvency II-Richtlinie soll zu einheit-lichen Regelungen innerhalb der EU beitragen und Versicherungsunternehmen zu einer risikobewussten Unternehmensführung veranlassen. Der Schutz der Versi-cherungsnehmer steht hierbei im Vordergrund, sekundär gilt das Ziel der Stabilität der Finanzmärkte. Im zweiten Kapitel wird zunächst allgemein auf die Solvency II-Richtlinie einge-gangen. Nach einer Erläuterung des durchzogenen Paradigmenwechsels folgen eine Darstellung des Rechtssetzungsverfahrens, welches die Richtlinie durchlau-fen hat, bzw. noch durchlaufen wird, und schließlich die Veranschaulichung der 3-Säulen-Struktur, auf der Solvency II basiert. Schwerpunkt dieser Arbeit ist es, einen Überblick über die Solvenzberichtspflichten zu verschaffen und aufzuzeigen wie diese in die Solvency II-Richtlinie integriert sind. Daher befasst sich das ge-samte dritte Kapitel mit der Berichterstattung. Nach Klärung der Grundprinzipien folgt eine schwerpunktmäßige Darstellung der Berichtspflichten gegenüber der Aufsichtsbehörde und denen gegenüber der Allgemeinheit. Intention der Informations- und Publikationspflichten ist es, zu einer Harmonisie-rung auf EU-Ebene beizutragen und Konvergenz zwischen Banken und der Asse-kur


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Product Details
  • ISBN-13: 9783640685905
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 68
  • Series Title: German
  • Weight: 100 gr
  • ISBN-10: 3640685903
  • Publisher Date: 21 Aug 2010
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm


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