Changes to Accounting and Solvency Rules: The (Possible) Impact on Insurance and Pensions

Проучване 15-01-2016

This document, prepared by Policy Department A for the Economic and Monetary Affairs (ECON) Committee, briefly describes the general accounting and solvency framework, provides an overview of the accounting rules applicable to entities providing insurance and pensions, and presents recent changes to accounting and solvency rules and their potential effects on pension management, financing and provision.