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master's thesis
Primjena okvira Solventnost II u izvještavanju osiguravajućih društava
Zagreb: University of Zagreb, Faculty of Economics and Business, 2019. urn:nbn:hr:148:786975
Vuk, Mateja
University of Zagreb
Faculty of Economics and Business
Department of Accounting

Institutional repository: REPEFZG

Cite this document

Vuk, M. (2019). Primjena okvira Solventnost II u izvještavanju osiguravajućih društava (Master's thesis). Zagreb: University of Zagreb, Faculty of Economics and Business. Retrieved from https://urn.nsk.hr/urn:nbn:hr:148:786975

Vuk, Mateja. "Primjena okvira Solventnost II u izvještavanju osiguravajućih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:786975

Vuk, Mateja. "Primjena okvira Solventnost II u izvještavanju osiguravajućih društava." Master's thesis, University of Zagreb, Faculty of Economics and Business, 2019. https://urn.nsk.hr/urn:nbn:hr:148:786975

Vuk, M. (2019). 'Primjena okvira Solventnost II u izvještavanju osiguravajućih društava', Master's thesis, University of Zagreb, Faculty of Economics and Business, accessed 27 November 2024, https://urn.nsk.hr/urn:nbn:hr:148:786975

Vuk M. Primjena okvira Solventnost II u izvještavanju osiguravajućih društava [Master's thesis]. Zagreb: University of Zagreb, Faculty of Economics and Business; 2019 [cited 2024 November 27] Available at: https://urn.nsk.hr/urn:nbn:hr:148:786975

M. Vuk, "Primjena okvira Solventnost II u izvještavanju osiguravajućih društava", Master's thesis, University of Zagreb, Faculty of Economics and Business, Zagreb, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:148:786975

Metadata
TitlePrimjena okvira Solventnost II u izvještavanju osiguravajućih društava
Title (english)Application of the Solvency II in financial reporting of insurance companies
AuthorMateja Vuk
MentorVesna Vašiček (mentor)
Committee memberHrvoje Perčević (predsjednik povjerenstva)
Committee memberSanja Broz Tominac (član povjerenstva)
GranterUniversity of Zagreb
Faculty of Economics and Business
(Department of Accounting)
Zagreb
Defense date and country2019-07-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Poslovanje društava za osiguranje odvija se od 1. siječnja 2016. godine pod novim regulatornim okvirom – Solventnost II. Uvođenje novog okvira solventnosti trajalo je dosta dugo, a razvio se prvenstveno iz potrebe za što adekvatnijim sustavom upravljanja rizicima i vrednovanjem koji se temelji na tržišnim vrijednostima. Regulatorni okvir Solventnost II se temelji na tri međusobno povezana stupa. Važna su vlastita sredstva koja predstavljaju raspoloživi kapital za pokriće svih obveza društava za osiguranje i izračun oba kapitalna zahtjeva. Isto tako, društva za osiguranje moraju težiti postizanju granice solventnosti. U radu je definiran cjelokupni okvir Solventnost II sa svim ograničenjima i prednostima. Isto tako, objašnjena je struktura izvješća o solventnosti i financijskom stanju, a na kraju rada je prikazano izvješće o solventnosti i financijskom stanju na primjeru Croatia osiguranja d.d.
Abstract (english)
Since 1 January 2016 insurance companies have been governed by a new regulatory framework - Solvency II. It took a while for new solvency framework to be introduced – it has been developed primarily out of necessity for more adequate risk-based and market-based valuation system. Solvency II regulatory framework is based on three interconnected pillars. Own funds which represent available capital for all company's liabilities and which calculate both capital requirements are quite important. Furthermore, insurance companies must strive to achieve required minimum solvency margin. In this paper, the entire Solvency II framework is defined along with all limitations and advantages. In addition, the structure of the Solvency and financial condition report is explained and at the end of the paper Solvency and financial condition report is presented on the example of Croatia osiguranje d.d.
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:148:786975
Study programmeTitle: Business Economics
Study programme type: university
Study level: graduate
Academic / professional title: magistar/magistra ekonomije (magistar/magistra ekonomije)
Type of resourceText
File originBorn digital
Access conditionsAccess restricted to students and staff of home institution
Terms of useLicence In copyright icon
Created on2019-07-11 11:01:06