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  • 标题:IFRS 4 AND INSURANCE MARKETS
  • 本地全文:下载
  • 作者:Hlaciuc Elena, Mihalciuc Camelia
  • 期刊名称:Annals of the University of Oradea : Economic Science
  • 印刷版ISSN:1222-569X
  • 电子版ISSN:1582-5450
  • 出版年度:2008
  • 卷号:XVII
  • 期号:03
  • 页码:1264-1267
  • 出版社:University of Oradea
  • 摘要:

    Insurance system are actively involved in a vast array of "social" insurance services, prominently through provision of public pensions, health insurance schemes and medical services, regulation of health insurance markets, unemployment and work injuries insurance. Recent economic literature emphasizes a tension between Insurance system, and competitiveness and growth. In particular, a trade-off is envisaged between redistribution and growth, as the high fiscal burden needed to finance the Insurance system has perverse incentive effects on wages, lab our supply, capital accumulation, and the adoption of new technologies. In this paper we focus on the Insurance system as a "public insurer", rather than as a mechanism for redistribution of income. The authorized insurance companies have the obligation to have at all times an available solvency rate, in concordance with the activity developed, at least equal to the minimum solvency rate calculated in conformity with the valid regulations.

  • 关键词:Insurance system, IFRS 4, insurance contract, insurance market.
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