natgillin/translations-raw huggingface dataset:
Direktivforslaget afspejler den almindelige opfattelse, hvorefter det er hensigtsmæssigt, at et forsikringsselskabs resultatopgørelse opdeles i to dele, nemlig i et såkaldt teknisk regnskab, der afspejler resultatet at forsikringsaktiviteterne i mere snæver forstand, og i et ikke-teknisk regnskab.
It follows that the effect of the transfers here described will inevitably be to leave little or nothing to cover any understatement of the noninsurance creditors.
Endvidere skal de selskaber, der både driver skades- og livsforsikringsvirksomhed, udarbejde et særskilt teknisk regnskab for hver af de to forsikringskategorier.
As assets are transferred to the pool of assets representing the technical provisions, they must at once be entered in the registers.
Hertil kommer, at der er betydelige forskelle mellem indholdet af det tekniske regnskab for henholdsvis skadesforsikringsvirksomhed og livsforsikringsvirksomhed. forsikringsvirksomhed.
It follows that they form part of the special insurance funds at the time when the special compulsory winding up is declared.
Inden for skadesforsikringsvirksomhed afspejler det tekniske regnskab resultatet af forsikringstegningsvirksomhed i egentlig forstand, dvs. afkast af investeringer med regnes ikke.
The effect of the system is thus to create an extremely privileged position for the insurance creditors (both ordinary policyholders and reinsurance claimants) at the expense of everybody else.
Derimod fremgår investeringsafkastet af den ikke-tekniske del af resultatopgørelsen. Hermed anerkendes det, at resultatet af forsikringstegnings- og investeringsvirksomhed kan variere afhængigt af forskellige faktorer.
'Everybody else' includes those creditors who in the case of the winding up of any other kind of undertaking might well have a highly privileged position — including the State itself in respect of taxation and social security contributions, but also the employees in respect of wages, salaries and possible bonus payments and in respect of their employment before the special compulsory winding up is declared (to the extent that such amounts are not covered by guarantee schemes).
Man kan bedre danne sig et billede af et forsikringsselskabs aktiviteter, hvis de to indtægtskategorier holdes adskilt.
Whatever justification there may be for requiring the State to renounce its claims in favour of those of insurance creditors, it would be very difficult in the framework of social and employment policy to deprive the employees of insurance undertakings of the status of
Nogle vil givetvis være af den opfattelse, at dette er for rodet en løsning, og at man kun bør tillade ét og kun ét — sammen ligneligt — resultat.
It is for this reason that they are given access to the special insurance funds, after some but not all of the insurance creditors.
Andre betragtninger gør sig gældende, for så vidt angår livsforsikring.
The last in the list of insurance creditors are those who are entitled to a refund of premiums but who have no other claim.
Hovedparten af investeringsafkastet inden for livsforsikringsvirksomhed tilfalder forsikringstagerne.
The volume of such claims will be a substantial proportion of the total amount of insurance creditors, but the amount in respect of any single individual will be comparatively small, particularly in relation to the amounts due to claimants under policies by virtue of the occurrence of an insurable event.
Da afkastet af investeringer lægges til grund for beregningen af den andel, som normalt tilfalder forsikringstageren (typisk op til 90% eller mere af det samlede overskud), synes det rimeligt, at investeringsafkastet medtages i det tekniske regnskab.
This is just as well, because it is inherent in the nature of the system that if all the calculations are correct — the amount of the insurance creditors and the value of the assets in the special funds having been accurately estimated — such creditors can never be satisfied in full.
Det følger heraf, at det tekniske regnskab for livsforsikringsvirksomhed vil indbefatte alle de elementer, der lægges til grund ved beregningen af den andel af overskuddet, der tilfalder forsikringstagerne.
This is because some noninsurance creditors will always, although to an unpredictable extent, have been satisfied out of the separate funds before this final category of insurance creditors is reached.
Endvidere vil det af det tekniske regnskab fremgå, hvor stort et beløb af overskuddet, der allerede er udgiftsført og tilskrevet forsikrings tagerne.
The arrangements that have been described above apply where the insurance undertaking in liquidation has its head office within the Community.
Selv om mange vil kunne tilslutte sig Kommissionens ræsonnement, er der dog andre der mener, at man ville opnå mere overskuelighed, hvis de tekniske regnskaber for henholdsvis livsforsikringsvirksomhed og skadesforsikringsvirksomhed udarbejdes på samme grundlag.
The opening of compulsory winding up or the withdrawal of authorization in respect of the head office necessarily entails withdrawal of the authorization granted by Member States to the agencies or branches of the undertaking in question; but, in addition, the compulsory winding up may be instigated by reference to the situation of all the branches or agencies within the Community or any one of them.
Dette ville støde på modstand hos dem, der er af den opfattelse, at det ville være vildledende og i strid med princippet om, at regnskaber skal give et retvisende billede, dersom to aktiviteter, der i bund og grund er så forskellige, behandledes efter de samme regler.
A normal compulsory winding up of a branch or agency within one Member State does not necessarily entail the winding up of branches or agencies in other Member States, but a special compulsory winding up will necessarily apply to all the establishments within the Community.
Tidsplan samt perspektiver
Timetable and prospects
Direktivforslaget om forsikringsselskabers årsregnskaber blev vedtaget af Kommissionen den 23. december 1986 og blev få uger senere forelagt Rådet, da teksten forelå på alle ni EF-sprog.
The proposal for a Directive on the compulsory winding up of insurance companies was made in December 1986, on the same date as the proposal on the annual accounts of insurance undertakings.
Det Økonomiske og Sociale Udvalg fremkom med sin udtalelse i september 1987.
Parliament delivered a broadly favourable opinion on it something over two years later, but apparently without having examined it in great detail.
Parlamentet derimod fremkom desværre først med sin udtalelse i marts 1989.
It now remains to be seen how the proposal will fare in the Council. Here one cannot be very optimistic.
Da samtlige medlemsstater er ivrige for at få et direktiv af en eller anden art vedrørende forsikringsselskabers årsregnskaber, kan man vel gå ud fra, at Rådets successive formandskaber vil bruge megen tid og energi på dette forslag, som ikke alene forudsætter bred politisk tilslutning, men også et meget detaljeret teknisk arbejde.
Many of the Member States are believed to be no more than lukewarm in their support of the proposal. Whilst accepting that agreement on a Communitywide system for the winding up of insurance undertakings is desirable, they have major reservations about the system
Tvangslikvidation af forsikringsselskaber
Observation and experience suggest, however, that this is not how things would always turn out in practice.
Forslag til Rådets direktiv om samordning af love og administrative bestemmelser vedrørende tvangslikvidation af selskaber, der driver direkte forsikringsvirksomhed: generelt
If potential trouble had been detected early enough for the various steps provided for in the first Directive to have been undertaken, the point of a special compulsory winding up would never be reached, because the measures adopted would have prevented the undertaking from becoming insolvent.
1. skadesforsikringsdirektiv fra 1973 og 1. livsforsikringsdirektiv fra 1979 indeholder bestemmelser om stiftelse af og meddelelse af tilladelse til forsikringsselskaber, samt bestemmelser om tilsyn med forsikringsselskabers virksomhed.
On the contrary, the sort of situation which is likely to give rise to a special compulsory winding up is one in which there has been a very sharp and rapid turn for the worse, perhaps because some new type of business has been undertaken with results greatly different from those predicted, or because a new type of claim, possibly of a long-term nature, not foreseen when the business was originally undertaken, has since arisen.
Endvidere angiver direktiverne, under hvilke omstændigheder tilladelsen skal tilbagekaldes.
One thinks, for example, of the escalating effect of product liability claims in the United States and the still largely incalculable results of the spread of AIDS.
Men de første direktiver indeholder ingen regler om fremgangsmåden ved selskabers opløsning eller om, hvorledes der skal forholdes med aktiverne, dersom forsikringstilladelsen tilbagekaldes.
Once it is realized that the undertaking is in deep financial trouble, it may immediately be clear that it is too late to save it and that a special compulsory winding up is necessary.
Fællesskabet har en interesse i dette spørgsmål, da forsikringsselskaber, der befinder sig i en sådan situation, kan have forpligtelser over for forsikringstagere inden for hele EF.
It may not then be in the interests of all the policyholders to go through the charade of successive rescue measures before declaring the winding up.
Hertil kommer, at det ville forekomme besynderligt, om den finansielle garanti, der i samtlige forsikringsdirektiver søges tilvejebragt til fordel for forsikringstagere, ophørte på det tidspunkt, hvor et forsikringsselskab får inddraget sin koncession.
Either the special compulsory winding up is declared before the registers have been adjusted, so that the separate funds have not been increased to the fullest possible extent, or the declaration is delayed, with the risk that some policyholders and others will rush to seek full satisfaction before the declaration, leaving little for the remaining creditors after the winding up is at last decided upon.
Dette er ensbetydende med, at de selskaber, der kun driver genforsikringsvirksomhed, samt dem, der er undtaget i henhold til artikel 3 og 4 i 1. skadesforsikringsdirektiv og i henhold til artikel 2, stk. 2, 3 og 4, og artikel 3 og 4 i 1. livsforsikringsdirektiv, ikke falder ind under direktivforslaget om tvangslikvidation.
Nevertheless, it is not so obviously foolproof that it will attract the immediate admiring assent of all those brought up in different traditions:
Dersom et forsikringsselskab får inddraget sin koncession, skal det automatisk opløses ved tvangslikvidation.
To this has to be added the unencouraging background against which the proposal was made.
I forslaget sondres der mellem disse to situationer, hvor der iværksættes henholdsvis almindelig tvangslikvidation og særlig tvangslikvidation, der er underkastet hver sit regelsæt.
It was originally intended to dovetail with a proposed convention on the treatment of bankruptcy which would have applied to undertakings engaged in all kinds of business.
Forinden Kommissionen gik i gang med sit arbejde, havde der været foretaget en række undersøgelser af OECD, af Europaudvalget for Forsikringsvirksomhed og af Konferencen bestående af tilsynsmyndigheder fra medlemsstaterne.
This proposed convention also rested upon the twin concepts of unity of procedure and universality of effect, but after long years of debate was unable to attract the support necessary to secure its adoption.
Alle disse under søgelser viste, at en generel harmonisering af priviligerede krav ville give anledning til
The proposal has not been withdrawn, but it appears to have gone into a limbo from which it is unlikely to be rescued in the near future.
enorme vanskeligheder.
Insurance intermediaries
En uafhængig ekspert forelagde i 1972 Kommissionen en rapport, hvori han gik ind for en ordning, hvorefter en separat del af formuemassen skulle forbeholdes forsikringskreditorerne.
Council Directive 77/92/EEC of 13 December 1976, commonly known as the insurance intermediaries Directive, sets out boldly in only a few pages to facilitate the effective exercise of freedom of establishment and freedom to provide services in respect of the activities of insurance agents and brokers.
Kommissionen indkaldte derefter en arbejdsgruppe bestående af regeringseksperter, som drøftede det relevante udkast i løbet af en snes møder.
The starting point was that certain Member States insisted on the attainment of formal qualifications for the exercise of these activities, whereas others did not and, in most cases, showed no intention of doing so.
Under udarbejdelsen af udkastet indhentede man udtalelser fra bl.a. forsikringssektoren selv og fra fagorganisationer, der repræsenterer forsikringsansatte. Resultatet af arbejdet blev så til sidst drøftet med den ekspert, der havde udarbejdet 1972-rapporten.
In order that the necessary mutual recognition could be achieved, it was provided that equivalent experience of a sufficient type and duration in the latter States should be accepted in lieu of qualifications in the other States concerned.
Bestemmelserne i direktivforslaget er baseret på to hovedprincipper, nemlig princippet om likvidationens enhed og universalitet, dvs. at likvidationen har virkninger inden for hele Fællesskabet.
Despite its apparently wide purpose, the Directive has in reality a very limited scope.
Det giver helt oplagt anledning til problemer at anvende disse principper på forsikringsområdet, så længe medlemsstaternes generelle lovgivning om likvidation endnu ikke er blevet samordnet.
It is now apparent that there remain many problems in this area which will have to be addressed if the single market in insurance is to operate effectively.
For det første åbner den mulighed for fuldt ud at tage hensyn til den specifikke karakter af forsikringsvirksomhed, og herunder navnlig til det forhold, at forsikrings selskaber oppebærer forudbetalinger og er forpligtet til at hensætte ofte meget betydelige reserver for derved at kunne opfylde senere forpligtelser af uvis karakter.
One of the respects in which the 1976 Directive remains of fundamental, indeed perhaps growing, importance is the distinction it draws between brokers and agents.
For det andet kan der udformes en ordning, der ikke lægger hindringer i vejen for udviklingen af national lovgivning og heller ikke for en eventuel EF-harmonisering af regler vedrørende konkurs.
Drawing on words found in an annex to the general programme for the abolition of restrictions on freedom of establishment, it refers to the following three groups of activities (of which the third consists of subsidiary activities related to the first two):
At direktivforslaget indgår som en integreret del af den generelle ordning, der er fastlagt ved de første forsikringsdirektiver, fremgår klart af forslagets artikel 2 og 3, der angiver de foranstaltninger, der skal træffes af alle godkendte forsikringsselskaber, hvoraf de fleste uden tvivl aldrig vil komme ud for at skulle opløses ved tvangslikvidation. Alle de omfattede forsikringsselskaber skal i hver af de medlemsstater, hvori de er etableret, føre et register over de aktiver, der modsvarer de tekniske reserver, der henlægges til dækning af forsikringsforretninger, uanset i hvilket land forsikringstageren har sit sædvanlige hjemsted, eller i hvilket land risikoen er beliggende.
(a) professional activities of persons who, acting with complete freedom as to the choice of undertaking, bring together, with a view to the insurance or reinsurance of risks, persons seeking insurance or reinsurance and insurance or reinsurance undertakings, carry out work preparatory to the conclusion of contracts of insurance or reinsurance and, where appropriate, assist in the administration and performance of such contracts, in particular in the event of a claim;
Multibrancheselskaber, der både driver skades- og livsforsikringsvirksomhed, skal føre et særskilt register for hver af de pågældende forsikringskategorier.
(b) professional activities of persons instructed under one or more contracts or empowered to act in the name and on behalf of, or solely on behalf of, one or more insurance undertakings in introducing, proposing and carrying out work preparatory to the conclusion of, or in concluding, contracts of insurance, or in assisting in the administration and performance of such contracts, in particular in the event of a claim;
Reserverne skal beregnes som bruttobeløb, dvs. uden fradrag af den del, der er afgivet i genforsikring, dog således at de aktiver, der dækker reserven, omfatter tilgodehavender hos reassurandører, for så vidt medlemsstaten anerkender, at tekniske reserver kan dækkes af sådanne tilgodehavender (også her er der mulighed for en eventuel senere harmonisering).
(c) activities of persons other than those referred to in (a) and (b) who, acting on behalf of such persons, among other things carry out introductory work, introduce insurance contracts or collect premiums, provided that no insurance commitments towards or on the part of the public are given as part or these operations.
Det i direktivforslaget fastsatte krav om, at der skal føres registre, er et fundamentalt princip.
Although the terms broker and agent are not mentioned, (a) refers to activities generally thought of as those of a broker and (b) to those of an agent.
Af artikel 17, stk. 1, fremgår det således, at sammensætningen af de aktiver,
The significance of the distinction needs to be seen in the light of the remarks of the Court in Case 205/84
Almindelig tvangslikvidation
The Court remarked:
Iværksættelse af almindelig tvangslikvidation er den automatiske konsekvens af en forsikringskoncessions inddragelse.
'In that connection it should be noted that the profession of intermediary in the insurance sector is not the subject of any Community legislation on the basis of which the Court could hold that an intermediary is acting on behalf of one or other of the parties to an insurance contract'.
Særlig tvangslikvidation skal iværksættes, dersom forsikringsselskabet bevisligt er insolvent, eller dersom der er formodning herom.
A little further on, the Court considered it to be of the utmost importance that a clear line should be drawn between establishment and freedom of services.
Der er mulighed for, at man fra almindelig tvangslikvidation overgår til særlig tvangslikvidation eller endog fra frivillig likvidation til tvangslikvidation, dersom det under likvidationsbehandlingen konstateres, at betingelserne for iværksættelse af særlig tvangslikvidation eller for tilbagekaldelse af koncessionen er opfyldt. Iværksættelsen af og tilsynet med en almindelig tvangslikvidation henhører under tilsynsmyndighedens ansvar, medens iværksættelse af og tilsyn med særlig tvangslikvidation enten kan henhøre under tilsynsmyndighedens ansvar eller — dersom det foreskrives i den nationale ordning — under domstolenes ansvar, dog således at domstolen i så fald bistås af tilsynsmyndigheden.
In words which, as we have seen, have been taken up into the second life insurance Directive and the proposal for a second life insurance Directive, it said: 'In that respect, it must be acknowledged that an insurance undertaking of another Member State which maintains a permanent presence in the Member State in question comes within the scope of the provisions of the Treaty on the right of establishment, even if that presence does not take the form of a branch or agency, but consists merely of an office managed by the undertaking's own staff or by a person who is independent but authorized to act on a permanent basis for the undertaking, as would be the case with an agency' (our italics).
Almindelig tvangslikvidation sker ved en administrativ behandling, der har virkning i alle medlemsstaterne.
Most commentators consider that a person engaging in the activities defined under (a) above, by making it obvious in the whole conduct of his activity that he is not authorized to act on a permanent basis for any particular insurance undertaking, can escape the risk of being regarded as if he were a branch or agency of an insurance undertaking.
Medmindre andet er fastsat, afføder likvidationen de virkninger, der indtræder i henhold til lovgivningen i den medlemsstat, hvor selskabets hovedsæde er beliggende.
In other words, genuinely independent brokers are a proper vehicle for the exercise of freedom of services and therefore a potentially powerful means for creating a single market.
Der udpeges kun en administrator, dersom det er nødvendigt for en behørig gennemførelse af likvidationen. Selv om det er tilsynsmyndigheden, der har ansvaret for at føre tilsyn med den almindelige tvangslikvidation, kan lovgivningen i den medlemsstat, hvor hjemstedet er beliggende, indeholde bestemmelse om, at beføjelsen til at beskikke en administrator tilkommer domstolene.
On the other hand, the activities falling under (b) may cause the person exercising them to be regarded as just that 'permanent presence' which, in accordance with the Court's view, has to be regarded as an establishment of the insurance undertaking.
Men initiativet til en sådan beskikkelse skal dog komme fra tilsynsmyndigheden i den pågældende stat.
The opening up of markets through freedom of services will mean that the purchaser of insurance will have access to a wider range of products and a larger number of insurers, some of whom may be geographically remote from him.
En sådan beslutning om beskikkelse af en administrator kan under alle omstændigheder forelægges domstolene til prøvelse.
It will be difficult for those other than the very large buyers to have a complete picture of the market, and they will need the help of genuinely independent brokers who are equipped and competent to work internationally.
Det er hensigten, at tilsynsmyndighederne under deres tilsyn med gennemførelsen af en almindelig tvangslikvidation primært skal koncentrere sig om at sikre, at likvidationsbehandlingen skrider frem med den fornødne hurtighed, og at de forsikredes interesser beskyttes.
The endeavours of brokers to have a complete survey of the market will be greatly assisted when the proposed Directive on the annual accounts and consolidated accounts of insurance undertakings is adopted.
Derfor vil muligheden for en fuldstændig eller delvis overdragelse af forsikringsbestanden blive undersøgt.
This will ensure that adequate and comparable financial information will be available about all the insurers in the market, no matter where in the Community they may be situated.
Endvidere går den foreslåede ordning ud på, at forsikringsaftaler ikke automatisk bringes til ophør, hvorimod forsikringstageren gives mulighed for at opsige forsikringen, og forsikringsselskabet tilskyndes til at gøre brug af en eventuel ret til opsigelse.
Without this level of financial information it will be difficult for brokers to do their job properly in the internal market.
Det tilstræbes, at den almindelige tvangslikvidation griber mindst muligt ind i den normale likvidationsbehandling. Dog skal det nævnes, at artikel 9 indeholder en vigtig
Until measures to facilitate the effective exercise of freedom of services in direct insurance come into force, it is only in reinsurance that brokers are able to carry out the role for which
Reglerne vedrørende den særlige tvangslikvidation er langt vigtigere og af mere nyskabende karakter — og dermed også uvægerligt mere kontroversielle.
But there are other barriers, not all of a legislative nature, which will have to be overcome.
Beslutningen om iværksættelse af særlig tvangslikvidation træffes enten af til synsmyndigheden eller af domstolene efter indhentet udtalelse fra eller på anmodning af nævnte myndighed.
Different ideas prevail from one Member State to another of the nature of the activities of various kinds of intermedaries, and there are differences in the regard for their professional status.
De nationale kompetenceregler på dette område er således ikke berørt.
In some countries it is taken for granted that in the normal run of things brokers are independent of insurers; in others, there is a strong suspicion that they are seldom truly independent.