АНАЛИЗ НА ФИНАНСОВОТО СЪСТОЯНИЕ НА ЗАСТРАХОВАТЕЛНИТЕ ДРУЖЕСТВА В БЪЛГАРИЯ
ANALYSIS OF FINANCIAL CONDITION OF INSURANCE COMPANIES IN BULGARIA

Summary/Abstract: The actuality of the problem is determined by legislative changes for the insurance sector with the entry into force of the new regulatory framework Solvency II directive 2009/138 / EC, which significantly raises the capital requirements for the companies. Each insurer must prove its capital adequacy, as well as create management systems to ensure how the modus operandi take risks where reinsurance. The regulation is very complex and therefore the author of the thesis aims to explore the current state of the assets and liabilities of insurance companies. Focus of the study is the first pillar of the "Solvency II", which is based on evaluation of all balance sheet items of insurance companies at their market value. This approach requires the calculation of net asset value, consistent with their market values, i.e. the value of assets minus liabilities. The subject is the financial position of insurance companies. The study focused on the rules for calculating the capital system of insurance companies in Bulgaria. The aim is to explain and reveal peculiarities and difficulties in the analysis of assets and liabilities of insurance companies under the modular approach to calculating the Solvency Capital Requirement.

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