Controlling and Solvency II

Z letom 2016 je stopil v veljavo nov, usklajen sistem nadzora nad poslovanjem evropskih zavarovalnic katerega temelj je direktiva Solventnost II. Prinaša številne spremembe v poslovanje zavarovalnic na področju upravljanja, ugotavljanja in zagotavljanja kapitalske ustreznosti, javnega poročanja in poročanja nadzornim organom. Njen cilj je zagotavljanje kapitalske ustreznosti zavarovalnic in s tem povečanje varnosti zavarovancev. Omogoča celosten pogled na podjetje, poznavanje lastnih tveganj in upoštevanje le-teh pri sprejemanju poslovnih odločitev, pripravljenost na nepričakovane dogodke in integracijo zavedanja o tveganjih v kulturo podjetja. Zakonodaja Solventnost II je sestavljena iz treh stebrov. Prvi steber - kvantitativne zahteve zagotavlja, da zavarovalnica razpolaga z zadostno višino sredstev v primeru nepričakovanih dogodkov. Drugi steber – kvalitativne zahteve opredeljuje kaj lahko zavarovalnica naredi, da se zavaruje pred nepričakovanimi dogodki. Tretji steber – zahteve v zvezi s poročanjem in razkritji nalaga zavarovalnici, da razkrije s čim razpolaga, kakšne so njene potrebe in kakšni procesi se izvajajo. Osrednja sestavina nove zakonodaje je zahteva za izdelavo lastne ocene tveganj in solventnosti (ORSA). Zavarovalnica v procesu ORSA oceni vsa pomembna tveganja, ki bi lahko vplivala na njeno delovanje tako z ekonomskega kot zakonodajnega vidika, pri čemer so tveganja tako merljiva kot nemerljiva. ORSA osvetljuje odnos med poslovno strategijo, prevzetimi tveganji ter kapitalskimi zahtevami, ki izvirajo iz teh tveganj. Namen ORSE je zagotoviti, da se odločitve sprejemajo z upoštevanjem tveganj ter, da se poslovna strategija določa ob polnem zavedanju tveganj in z njimi povezanih kapitalskih zahtev. Nova zakonodaja prinaša spremembe načina izvajanja in vsebine aktivnosti katerih skrbnik je kontroling. To sta predvsem aktivnost načrtovanja in aktivnost poročanja. Največji del zakonskih zahtev je povezani s procesom načrtovanja in ORSO. Proces načrtovanja in ORSA sta povezana dvosmerno. Rezultat procesa načrtovanja je predviden profil tveganj v obdobju poslovnega načrtovanja, ki je vhodni podatek za izdelavo ORSE. Rezultati procesa ORSE pa omogočajo zavarovalnici, da preveri ali je poslovna strategija ustrezna, torej ali bo imela zavarovalnica v prihodnosti dovolj primernih lastnih virov sredstev, da bo lahko pokrila kapitalske zahteve. Če temu ni tako mora zavarovalnica ponovno pretehtati poslovni načrt ter izvesti določene spremembe oziroma prilagoditve.New supervisory system which regulates insurance business in European Union was establish in 2016. Its main base is directive Solvency II and the goal is to insure capital adequacy of the insurance companies and with that the insurance of the users. It also brings new changes in insurance business on the management, detection and provision of the capital adequacy, public report and the report to supervisory authority. It also provides the integrated view on the company, knowing own risk and taking them into account when we make business decision, readiness on unexpected events and integration of the knowing the risks in the culture of the company. Legislation Solvency II is made from three columns. The first column – quantitative demands provides that insurance company holds enough incomes in the case of unexpected events. The second column - quantitative demands are identified with actions that can company to ensure itself from unexpected events. The third column - demands that insurance company reveals what are its needs and what kind of processes are happening. The main component of the new legislation is demand to build own risk degree and solvency (ORSA). The insurance company in the process ORSA evaluates all the main risks which could have influence on functioning from economical or law aspect where risks are measurable or not. ORSA provides the relationship between business strategy, acquired risks and capital demands which come from risks. The purpose of ORSA is to ensure that demands are made with taking risks into account and that the business strategy is made with fully consideration of risks and with them connected capital demands. The new legislation brings changes in the way and the content of the activities whose guardian is controlling. These are specially the activities of planning and activities of reporting. The biggest part of law demands is connected with process of planning in ORSO. The process of planning is provided profil of the risks in the period of business planning, which is the base data for making ORSO. The process of planning in ORSO is connected in two ways. The result of the planning process is the risk profil in the period of business planning which is the main data for making ORSO. The results of the process ORSO provide insurance company to check if the business strategy is appropriate that means insurance company will have enough fonds to cover all capital demands. If that is not correct than the insurance company must think again and make specific changes and adjustments