ПРОМЕНИ В МЕТОДОЛОГИЯТА ЗА ИЗЧИСЛЯВАНЕ НА ЗАСТРАХОВАТЕЛНО-ТЕХНИЧЕСКИТЕ РЕЗЕРВИ ПО ЗАСТРАХОВКА „ГРАЖДАНСКА ОТГОВОРНОСТ” НА АВТОМОБИЛИСТИТЕ СЛЕД ПРИЛАГАНЕТО НА ДИРЕКТИВАТА ПЛАТЕЖОСПОСОБНОСТ II
CHANGES IN THE METHODOLOGY FOR CALCULATION OF TECHICAL RESERVES ON MOTOR THIRD PARTY LIABILITY INSURANCE AFTER THE APPLYING OF SOLVENCY II DIRECTIVE

Summary/Abstract: This article discusses the problems associated with the introduction of an entirely new approach to assessing the amount of technical reserves generated by general insurance companies. It attempts to identify the differences between the assess-ment methodology, established by the international accounting standards and used so far by the Bulgarian insurers, and the assessment methodology consistent with the requirements of the European Directive “Solvency II”. The methods in determining technical reserves for “Motor Third Part Liability” insurance are discussed in detail and a comparison of results was made. It outlines the problems and prospects facing Bulgarian insurers, when they parallel set the values of technical reserves formed in relation to “Motor Third Part Liability” insurance.

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