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Verlustabsorbierung durch latente Steuern nach Solvency II in der Schadenversicherung

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  • Heep-Altiner, Maria

Abstract

Die Solvency II Standardformel erlaubt zusätzlich zum Ansatz einer Verlust- absorbierung durch Rückstellungen auch den Ansatz einer Verlustabsorbierung durch latente Steuern. Die Verlustabsorbierung durch latente Steuern hängt davon ab, wie werthaltig aktivierte latente Steuern in einer Marktwertbilanz für einen vordefinierten Verlustfall sind. Hier gibt die Standardformel keine klaren Vorgaben, sondern verlangt für den Ansatz einer Verlustabsorbierung und damit einhergehend einer Minderung des Solvenzkapitalbedarfs eine Einschätzung der Werthaltigkeit aktivierter latenter Steuern.

Suggested Citation

  • Heep-Altiner, Maria, 2013. "Verlustabsorbierung durch latente Steuern nach Solvency II in der Schadenversicherung," Forschung am ivwKöln 11/2013, Technische Hochschule Köln – University of Applied Sciences, Institute for Insurance Studies.
    • Handle: RePEc:zbw:thkivw:112013
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    File URL: https://www.econstor.eu/bitstream/10419/226558/1/forschung-ivw-koeln-2013-11.pdf
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    Cited by:

    1. Dolgov, Urij, 2015. "Calibration of Heston's stochastic volatility model to an empirical density using a genetic algorithm," Forschung am ivwKöln 3/2015, Technische Hochschule Köln – University of Applied Sciences, Institute for Insurance Studies.

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