Tvorba a investování technických rezerv v ČR - vývoj a výhled
Title Alternative:The creation and the investment activity of technical provisions in the Czech Republic - development and outlook
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Date
2009-01-01
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Publisher
Technická Univerzita v Liberci
Abstract
Diplomová práce je zaměřena na faktory, které ovlivňují tvorbu a investování technických rezerv v České republice. U jednotlivých faktorů je přiblížen jejich vývoj, zhodnocení současné situace a nástin očekávané budoucnosti. Je vybráno celkem pět oblastí analýzy. První kapitola se zabývá vývojem legislativy, dozorových orgánů, změnami v legislativě po vstupu České republiky do Evropské unie a jaký bude mít vliv přijetí projektu Solvency II. Ve druhé kapitole jsou popsány faktory, které vstupují přímo do výpočtů tvorby rezerv - konkrétně rezervy pojistného životních pojištění a vyrovnávací rezervy. Třetí kapitola se zaměřuje na specifika účtování technických rezerv a finančního umístění a změny při přestupu na IAS/IFRS. Čtvrtá kapitola analyzuje rizika investičního portfolia a jsou zde uvedeny návrhy na řízení těchto rizik podle Solvency II. Pátá kapitola seznamuje s možnostmi investování technických rezerv a investiční strategií pojišťoven.
The thesis is focused on the factors which influence the creation and investment activity of the technical provisions in the Czech Republic. The development of separate factors is described; present situation is assessed and expected future is outlined. There are five analysis sections chosen in sum. First chapter deals with the development of legislation, surveillance authorities, and changes of legislation after the Czech Republic´s European Union admission and the influence of acceptation of the new project Solvency II.. In the second chapter there are described the factors which are closely connected with the creation calculation of the technical provisions - concretely life assurance provision and equalization reserve. The third chapter is focused on specifics of the technical provisions bookkeeping and financial placements; and changes because of IAS/IFRS. The fourth chapter analyzes the risks of the investment portfolio and there are the suggestions of the risk management according to the Solvency II. introduced. The fifth chapter apprises of the possibilities of the technical provisions investment activities and investment strategy of the insurance companies.
The thesis is focused on the factors which influence the creation and investment activity of the technical provisions in the Czech Republic. The development of separate factors is described; present situation is assessed and expected future is outlined. There are five analysis sections chosen in sum. First chapter deals with the development of legislation, surveillance authorities, and changes of legislation after the Czech Republic´s European Union admission and the influence of acceptation of the new project Solvency II.. In the second chapter there are described the factors which are closely connected with the creation calculation of the technical provisions - concretely life assurance provision and equalization reserve. The third chapter is focused on specifics of the technical provisions bookkeeping and financial placements; and changes because of IAS/IFRS. The fourth chapter analyzes the risks of the investment portfolio and there are the suggestions of the risk management according to the Solvency II. introduced. The fifth chapter apprises of the possibilities of the technical provisions investment activities and investment strategy of the insurance companies.
Description
katedra: KPO; rozsah: 101s., 7s. obr. příloh
Subject(s)
dozorový orgán, finanční umístění, investování, investiční strategie, rezerva pojistného životních pojištění, rizika finančního portfolia, solventnost ii, technické rezervy, účetnictví pojišťoven, vyrovnávací rezerva, bookkeeping of insurances, equalization reserve, financial placement, nvestment activity, investment strategy, life assurance provision, risks of the investment portfolio, solvency ii, surveillance authority, technical provisions