Adaptación contable a Solvencia II del grupo de entidades aseguradoras y reaseguradoras obligadas a consolidar sus cuentas

IF 0.1 Q4 BUSINESS, FINANCE Contabilidad y Negocios Pub Date : 2017-04-16 DOI:10.18800/CONTABILIDAD.201702.003
C. Pérez, Milagrosa M. Ferrera López
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引用次数: 0

Abstract

The new Solvency EU Directive II seeks to avoid repeating the uncertainty and destabilization situation produced in different sectors, especially in the financial, following a mispricing of assets. Special analysis deserves the application of this rule to the insurance business where, considering the type of obligations assumed, an appropriate assessment and management of both easily foreseeable and difficult to foresee risks, but not impossible to happen, is indispensable. Because of this feature, Solvency II aims at improving risk management and forecasting solvency needs beyond the short term. This safeguard solvency goal extends also to the accounting groups of insurance and reinsurers companies, and manifests itself, with the new regulation, in group settings and the formulation of the consolidated accounts.
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有义务合并账户的保险和再保险实体集团偿付能力II的会计调整
新的欧盟偿付能力指令II旨在避免重复不同部门,特别是金融部门在资产错误定价后产生的不确定性和不稳定局面。在保险业务中,考虑到所承担的义务类型,对容易预见和难以预见但并非不可能发生的风险进行适当的评估和管理是必不可少的。由于这一特点,偿债能力II旨在改善风险管理和预测短期以后的偿债能力需求。这一保障偿付能力的目标也延伸到保险和再保险公司的会计组,并随着新法规的实施,在集团设置和合并账户的制定中体现出来。
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来源期刊
Contabilidad y Negocios
Contabilidad y Negocios BUSINESS, FINANCE-
自引率
0.00%
发文量
11
审稿时长
8 weeks
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