The Solvency II Balance Sheet Approach

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ID: 321441
2026
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Abstract
Abstract The maximum harmonisation framework of Solvency II should facilitate a level playing field cross-country for insurance and reinsurance undertakings. To overcome weaknesses of earlier regulation, Solvency II requires a market-consistent valuation of assets and liabilities and is thus independent of national accounting principles. This chapter describes the steps towards this regime and recent developments focusing on life insurers in the Eurozone from an actuarial perspective. Technical provisions and the Solvency Capital Requirement represent a major part of insurers liabilities. From the outset, the valuation of obligations resulting from insurance contracts proved to be a challenging exercise. The Solvency II framework contains comprehensive regulatory guidance in this regard. The appropriateness of this regulation and especially the measures introduced in the Omnibus II Directive are currently subject to a comprehensive review. The amendments of the Solvency II Directive have entered into force in January 2025 and will become applicable in 2027. Delegated Acts consistent with the Solvency II Directive have to be available until then. Ensuring a calculation of technical provisions in line with all regulations to be applied is an important challenge for actuaries. An overview of these regulations will be provided in this chapter.
Reference Key
openalex_W7169605723 Use this key to autocite in the manuscript while using SciMatic Manuscript Manager or Thesis Manager
Authors Siegbert Baldauf
Journal Oxford University Press eBooks
Year 2026
DOI
10.1093/law/9780198927617.003.0002
URL
https://doi.org/10.1093/law/9780198927617.003.0002
Keywords Keywords not found

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