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The EBA has assessed confidentiality regimes of third countries with respect to Article 116(6) CRD. The results were published in a first set of Recommendations on 1 April 2015. The assessments will be an ongoing process and the EBA has since then completed the assessment of a further...
Persistent link: https://www.econbiz.de/10011335288
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This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and …
Persistent link: https://www.econbiz.de/10011276662
This paper assesses current regulatory and accounting developments in the OECD area against their purported goals. It …-based valuation methods in business accounting is not entirely consistent with the parallel exercise undertaken by many pension … accounting rules and regulatory changes are driving plan design in some OECD countries such as Japan, the Netherlands and the …
Persistent link: https://www.econbiz.de/10004962930
This paper provides a stylised assessment of the impact of investment-relevant pension fund regulations and accounting … funding costs. The paper also shows that fairvalue accounting standards (with immediate recognition of actuarial gains and …
Persistent link: https://www.econbiz.de/10004962931
The objective of this study is to analyse what the quantitative funding requirements for pension funds with defined benefit plans would be, if Solvency II (based on the QIS 3 methodology) would be applied. Also possible extensions of the Solvency II methodology that seem necessary in order to...
Persistent link: https://www.econbiz.de/10004962932