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- Title
Підходи до формування технічних резервів страхових організацій: вітчизняні реалії та світові вимоги
- Authors
Приказюк, Н. В.; Янковський, Д. В.
- Abstract
The aim of the article is to study approaches to formation of insurance reserves by insurance companies in Ukraine and the world. The essence and peculiarities of the formation of reserves by insurance organizations in Ukraine are investigated. The provisions of the Solvency II Directive in terms of formation of reserves and financial stability in insurance organizations are considered. A comparative characteristic of the requirements for the solvency of insurers in accordance with the legislation of Ukraine and the requirements of Solvency II is presented. Differences in methods of formation of technical reserves by insurance organizations in Ukraine and the world are determined, factors affecting it are indicated. Methods of formation of insurance reserves in the countries of the European Union are considered. The directions of improving the process of formation of insurance reserves of the insurer are justified. The problems of introducing the experience of foreign countries and Solvency II requirements are analyzed taking into account the realities of the domestic insurance market. The strengths and weaknesses of the introduction of Solvency II in the Ukrainian insurance market are explored.
- Subjects
UKRAINE; INSURANCE reserves; INSURANCE company accounting; FINANCIAL management laws; INSURANCE exchanges
- Publication
Problems of Economy, 2017, Issue 1, p351
- ISSN
2222-0712
- Publication type
Article