期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2013
卷号：13
期号：1
语种：English
出版社：Ovidius University Press
摘要：The framework for insurance and reinsurance now in use needs updating. The proposal for a new solvency framework,called Solvency II,is introducing a risk- sensitive approach,taking into account optimal allocation of capital market,consistent valuation of assets and liabilities ("fair value" concept),timely calculations and more transparency,in accordance with the IFRS. The purpose of the paper is to offer a practical approach of calculation and reporting regarding the main liquidity and solvency indicators for implementing the Solvency II model at national scale. The study having a predominant methodological qualitative fundament based on casuistic and experience of national and multinational companies operates on the wide field of insurances. High value of the research is produced by the new approach of calculation and reporting solvency margin based on risk management,which is a beginning in Romania,lining up to international accounting insurances research.
关键词：fair value;adequacy of capital;solvency margin;risk management;Solvency II
