УДК 328.34:368.02
Библид: 1451-3188, 13 (2014)
Vol. 14, No 47-48, стр. 243-259

Изворни научни рад
Примљено: 01 Jan 1970
Прихваћено: 01 Jan 1970


Vukotić Jasmina (Универзитет Привредна академија Нови Сад), vukotic.jasmina@open.telekom.rs

The article deals with the Directive on reinsurance and in particular, its provisions on taking-up of the business of reinsurance and the authorisation of the reinsurance undertaking, bearing in mind that the Directive applies to the self-employed activity of reinsurance carried on by reinsurance undertakings which conduct only reinsurance activities. An important novelty of this Directive is that taking up of the business of reinsurance is the subject of prior official authorisation issued by the competent authorities of the home Member State in which the company establishes or shall establish its head office and the authorisation shall be valid for the entire Community. The issued authorisation shall permit a reinsurance undertaking to carry on a business there under ether the right of establishment or the freedom to provide services. Authorisation shall be granted for non-life reinsurance, for life reinsurance or for all kind of reinsurance activities. Every reinsurance undertaking should adopt one of the forms set out in the Annex 1 to this Directive. Head office of a reinsurance undertaking shall be situated in the same Member State as its registered office. Further, the Directive has processed principles and methods of supervision and it is stated that the financial supervision of reinsurance undertaking shall be the sole responsibility of the home Member State. If the competent authorities of the host Member State have a reason to consider that the activities of one reinsurance undertaking might affect its financial soundness they shall inform the competent authorities of its home Member State, which shall determine whether the reinsurance undertaking is complying with the rules laid down in this Directive. Also, there are rules for acquisition of qualifying holdings, of the information to the competent authorities by the reinsurance undertaking, of the professional secrecy and exchanges of information and duties of auditors to report to the competent authorities. Further, there are rules relating to technical provisions, the equalisation reserves and to solvency margins and to the guarantee fund.

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