The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing: Implications for Insurers and Pension Funds
This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, ident...
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2012
|
| Schriftenreihe: | OECD Working Papers on Finance, Insurance and Private Pensions
no.30 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have driven changes in investment strategies and potentially led to pro-cyclical investment behaviour such as the fire-sale of assets in market downturns. The report concludes with a note of caution regarding the application of strict fair value and risk-based solvency rules. |
| Beschreibung: | 1 Online-Ressource (41 p.) 21 x 29.7cm. |
| DOI: | 10.1787/5k8xd1nm3d9n-en |
Internformat
MARC
| LEADER | 00000cam a22000002 4500 | ||
|---|---|---|---|
| 001 | ZDB-13-SOC-06128713X | ||
| 003 | DE-627-1 | ||
| 005 | 20231204121059.0 | ||
| 007 | cr uuu---uuuuu | ||
| 008 | 210204s2012 xx |||||o 00| ||eng c | ||
| 024 | 7 | |a 10.1787/5k8xd1nm3d9n-en |2 doi | |
| 035 | |a (DE-627-1)06128713X | ||
| 035 | |a (DE-599)KEP06128713X | ||
| 035 | |a (FR-PaOEC)5k8xd1nm3d9n-en | ||
| 035 | |a (EBP)06128713X | ||
| 040 | |a DE-627 |b ger |c DE-627 |e rda | ||
| 041 | |a eng | ||
| 084 | |a G32 |2 jelc | ||
| 084 | |a G01 |2 jelc | ||
| 084 | |a G15 |2 jelc | ||
| 084 | |a G23 |2 jelc | ||
| 084 | |a J33 |2 jelc | ||
| 084 | |a K20 |2 jelc | ||
| 084 | |a E32 |2 jelc | ||
| 084 | |a M40 |2 jelc | ||
| 084 | |a M52 |2 jelc | ||
| 084 | |a D21 |2 jelc | ||
| 100 | 1 | |a Severinson, Clara |e VerfasserIn |4 aut | |
| 245 | 1 | 4 | |a The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing |b Implications for Insurers and Pension Funds |c Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo |
| 246 | 3 | 3 | |a Les effets des normes prudentielles et comptables sur l'investissement à long terme |
| 264 | 1 | |a Paris |b OECD Publishing |c 2012 | |
| 300 | |a 1 Online-Ressource (41 p.) |c 21 x 29.7cm. | ||
| 336 | |a Text |b txt |2 rdacontent | ||
| 337 | |a Computermedien |b c |2 rdamedia | ||
| 338 | |a Online-Ressource |b cr |2 rdacarrier | ||
| 490 | 0 | |a OECD Working Papers on Finance, Insurance and Private Pensions |v no.30 | |
| 520 | |a This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have driven changes in investment strategies and potentially led to pro-cyclical investment behaviour such as the fire-sale of assets in market downturns. The report concludes with a note of caution regarding the application of strict fair value and risk-based solvency rules. | ||
| 650 | 4 | |a Finance and Investment | |
| 700 | 1 | |a Yermo, Juan |e MitwirkendeR |4 ctb | |
| 856 | 4 | 0 | |l FWS01 |p ZDB-13-SOC |q FWS_PDA_SOC |u https://doi.org/10.1787/5k8xd1nm3d9n-en |3 Volltext |
| 912 | |a ZDB-13-SOC | ||
| 912 | |a ZDB-13-SOC | ||
| 951 | |a BO | ||
| 912 | |a ZDB-13-SOC | ||
| 049 | |a DE-863 | ||
Datensatz im Suchindex
| DE-BY-FWS_katkey | ZDB-13-SOC-06128713X |
|---|---|
| _version_ | 1816797337504186368 |
| adam_text | |
| any_adam_object | |
| author | Severinson, Clara |
| author2 | Yermo, Juan |
| author2_role | ctb |
| author2_variant | j y jy |
| author_facet | Severinson, Clara Yermo, Juan |
| author_role | aut |
| author_sort | Severinson, Clara |
| author_variant | c s cs |
| building | Verbundindex |
| bvnumber | localFWS |
| collection | ZDB-13-SOC |
| ctrlnum | (DE-627-1)06128713X (DE-599)KEP06128713X (FR-PaOEC)5k8xd1nm3d9n-en (EBP)06128713X |
| discipline | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/5k8xd1nm3d9n-en |
| format | Electronic eBook |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02378cam a22004812 4500</leader><controlfield tag="001">ZDB-13-SOC-06128713X</controlfield><controlfield tag="003">DE-627-1</controlfield><controlfield tag="005">20231204121059.0</controlfield><controlfield tag="007">cr uuu---uuuuu</controlfield><controlfield tag="008">210204s2012 xx |||||o 00| ||eng c</controlfield><datafield tag="024" ind1="7" ind2=" "><subfield code="a">10.1787/5k8xd1nm3d9n-en</subfield><subfield code="2">doi</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-627-1)06128713X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)KEP06128713X</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(FR-PaOEC)5k8xd1nm3d9n-en</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(EBP)06128713X</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-627</subfield><subfield code="b">ger</subfield><subfield code="c">DE-627</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1=" " ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G32</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G01</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G15</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">G23</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">J33</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">K20</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">E32</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">M40</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">M52</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">D21</subfield><subfield code="2">jelc</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Severinson, Clara</subfield><subfield code="e">VerfasserIn</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="4"><subfield code="a">The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing</subfield><subfield code="b">Implications for Insurers and Pension Funds</subfield><subfield code="c">Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo</subfield></datafield><datafield tag="246" ind1="3" ind2="3"><subfield code="a">Les effets des normes prudentielles et comptables sur l'investissement à long terme</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Paris</subfield><subfield code="b">OECD Publishing</subfield><subfield code="c">2012</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 Online-Ressource (41 p.)</subfield><subfield code="c">21 x 29.7cm.</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">Text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">Computermedien</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">Online-Ressource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="490" ind1="0" ind2=" "><subfield code="a">OECD Working Papers on Finance, Insurance and Private Pensions</subfield><subfield code="v">no.30</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have driven changes in investment strategies and potentially led to pro-cyclical investment behaviour such as the fire-sale of assets in market downturns. The report concludes with a note of caution regarding the application of strict fair value and risk-based solvency rules.</subfield></datafield><datafield tag="650" ind1=" " ind2="4"><subfield code="a">Finance and Investment</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Yermo, Juan</subfield><subfield code="e">MitwirkendeR</subfield><subfield code="4">ctb</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="l">FWS01</subfield><subfield code="p">ZDB-13-SOC</subfield><subfield code="q">FWS_PDA_SOC</subfield><subfield code="u">https://doi.org/10.1787/5k8xd1nm3d9n-en</subfield><subfield code="3">Volltext</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="951" ind1=" " ind2=" "><subfield code="a">BO</subfield></datafield><datafield tag="912" ind1=" " ind2=" "><subfield code="a">ZDB-13-SOC</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-863</subfield></datafield></record></collection> |
| id | ZDB-13-SOC-06128713X |
| illustrated | Not Illustrated |
| indexdate | 2024-11-26T14:55:58Z |
| institution | BVB |
| language | English |
| open_access_boolean | |
| owner | DE-863 DE-BY-FWS |
| owner_facet | DE-863 DE-BY-FWS |
| physical | 1 Online-Ressource (41 p.) 21 x 29.7cm. |
| psigel | ZDB-13-SOC |
| publishDate | 2012 |
| publishDateSearch | 2012 |
| publishDateSort | 2012 |
| publisher | OECD Publishing |
| record_format | marc |
| series2 | OECD Working Papers on Finance, Insurance and Private Pensions |
| spelling | Severinson, Clara VerfasserIn aut The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo Les effets des normes prudentielles et comptables sur l'investissement à long terme Paris OECD Publishing 2012 1 Online-Ressource (41 p.) 21 x 29.7cm. Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Working Papers on Finance, Insurance and Private Pensions no.30 This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have driven changes in investment strategies and potentially led to pro-cyclical investment behaviour such as the fire-sale of assets in market downturns. The report concludes with a note of caution regarding the application of strict fair value and risk-based solvency rules. Finance and Investment Yermo, Juan MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/5k8xd1nm3d9n-en Volltext |
| spellingShingle | Severinson, Clara The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds Finance and Investment |
| title | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds |
| title_alt | Les effets des normes prudentielles et comptables sur l'investissement à long terme |
| title_auth | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds |
| title_exact_search | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds |
| title_full | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo |
| title_fullStr | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo |
| title_full_unstemmed | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing Implications for Insurers and Pension Funds Clara, Severinson and Juan, Yermo = Les effets des normes prudentielles et comptables sur l'investissement à long terme : conséquences pour les assureurs et les fonds de pensions / Clara, Severinson et Juan, Yermo |
| title_short | The Effect of Solvency Regulations and Accounting Standards on Long-Term Investing |
| title_sort | effect of solvency regulations and accounting standards on long term investing implications for insurers and pension funds |
| title_sub | Implications for Insurers and Pension Funds |
| topic | Finance and Investment |
| topic_facet | Finance and Investment |
| url | https://doi.org/10.1787/5k8xd1nm3d9n-en |
| work_keys_str_mv | AT severinsonclara theeffectofsolvencyregulationsandaccountingstandardsonlongterminvestingimplicationsforinsurersandpensionfunds AT yermojuan theeffectofsolvencyregulationsandaccountingstandardsonlongterminvestingimplicationsforinsurersandpensionfunds AT severinsonclara leseffetsdesnormesprudentiellesetcomptablessurlinvestissementalongterme AT yermojuan leseffetsdesnormesprudentiellesetcomptablessurlinvestissementalongterme AT severinsonclara effectofsolvencyregulationsandaccountingstandardsonlongterminvestingimplicationsforinsurersandpensionfunds AT yermojuan effectofsolvencyregulationsandaccountingstandardsonlongterminvestingimplicationsforinsurersandpensionfunds |