natgillin/translations-raw huggingface dataset:
Dejstvo, da družbi ELAS ni bilo treba ustvarjati rezerv za nezajamčene bonuse, je razloženo v oddelku o členu 18, zavarovalno-tehnične rezervacije.
The fact that ELAS did not have to reserve for un-guaranteed bonuses is explained in the section on Article 18, Technical Provisions.
Tretja direktiva o življenjskem zavarovanju je to ustvarjanje rezerv določila kot neobvezno, zato Združeno kraljestvo družb ni sililo v te obveznosti. ter je zato zanje treba ustvariti rezerve, je bilo edino varstvo za neizplačane končne bonuse v zakonodajni shemi Združenega kraljestva obveznost za obravnavo vprašanja, ali mora država poseči v družbo, da zaščiti razumna pričakovanja zavarovancev v zvezi s takšnimi bonusi.“ (Glej tudi oddelek II.2.
The 3LD made this reserving optional, and thus the UK did not force companies to reserve for these liabilities. , and therefore had to be reserved for, the only protection accorded to unallocated terminal or final bonus under the UK regulatory scheme was the obligation to consider whether to intervene in order to protect the reasonable expectations raised in relation to such bonus" (See also section II.2.
Dodatni dokazi o prenosu.)
‘Further evidence on transposition’).
Iz različnega analiziranega prodajnega gradiva družbe ELAS in različnih dokazov (WE 26 Burgess Hodgson, WE 52–54 Seymour, H5 Lloyd) je mogoče sklepati, da so bili končni bonusi celosten del paketa, ponujenega zavarovancem, ki so zato pričakovali, da bodo ti bonusi izplačani v višini, ki bo odvisna le od stanja na trgu ob izstopu iz sklada.
From the different ELAS sales materials analyzed and various pieces of evidence (WE 26 Burgess Hodgson, WE 52-54 Seymour, H5 Lloyd), it is possible to infer that terminal bonuses were an integral part of the package offered to policyholders, who had thus been led to expect that these bonuses would be paid depending only on the state of the markets at the time of leaving the Fund.
Dejansko je družba uporabljala prakso na področju končnih bonusov za prikazovanje vrednosti polic članom za izplačevanje ob dospelosti ali odkupu in za spodbujanje prodaje novih polic z izjavami o preteklih uspehih.
Indeed, the Society used its terminal bonus practice to indicate policy values to members, to make payments on maturity or surrender, and to encourage new policy sales through statements of past performance.
Če povzamemo, nekateri dokazi, ki jih je prejel odbor, kažejo na položaj, v katerem se je zakonodajalec vedno osredotočal izključno na minimalni kapital, v svoji celotni analizi finančne solidnosti družbe pa ni dovolj upošteval vračunanih končnih bonusov ali jih sploh ni upošteval.
To summarize, some of the evidence received by the committee points to a situation where the regulator always focused exclusively on solvency margins and took little or no account of accrued terminal bonuses in its overall analysis of the financial health of the company.
Zato ena od utemeljitev dokazuje, da bi morali regulativni organi te vrste bonusov, če velja, da so sestavni del „celotnega poslovanja“ zavarovalnice, upoštevati med izpolnjevanjem svojih obveznosti v skladu s členom 8.
One line of reasoning thus argues that, if it is to be considered that these types of bonuses are an integral part of the company's ‘entire business', the regulatory authorities should have taken them into account during the course of their duties, as required by Article 8.
Dejstvo, da je imelo Združeno kraljestvo možnost, da družbe ELAS ne prisili v ustvarjanje rezerve za diskrecijske bonuse, organov držav članic nujno ne razbremenjuje obveznosti, da si čim bolj prizadevajo za spoštovanje oblike in temeljnega cilja direktive, ki je, kot rečeno, zahtevala, da finančni nadzor zajema nadzor „ celotnega poslovanja zavarovalnice “.
The fact that the UK had the option of not forcing ELAS to reserve for discretionary bonuses did not necessarily exonerate the authorities from doing their utmost to respect the letter and the ultimate aim of the directive, which, as has been said, required that financial supervision cover the “assurance undertaking's entire business” .
Smotrni upravni in računovodski postopki ter ustrezni mehanizmi notranjega nadzora: vprašanje imenovanega aktuarja
Sound administrative and accounting procedures and adequate internal control mechanisms: the Appointed Actuary issue
Tretja direktiva o življenjskem zavarovanju določa potrebno podlago za predpis ter v skladu z naravo direktive v nasprotju s predpisom omogoča, da države članice same najdejo najustreznejši način za doseganje rezultatov, ki jih zahtevajo določbe direktive.
The 3LD lays down a baseline for regulation and, consistent with the nature of a directive as opposed to a regulation, leaves it to Member States to find the most appropriate means to achieve the results required by the Directive’s provisions.
Eden od načinov, ki so ga vzpostavili zakonodajalci Združenega kraljestva, je vloga imenovanega aktuarja, ki je bistven del nacionalnega zavarovalniškega okvira Združenega kraljestva, v direktivi pa se ne pojavi.
One of the means the UK regulators came up with was the figure of the Appointed Actuary (AA), an essential part of the UK national insurance framework and one which does not appear in the Directive.
Ena od nalog imenovanega aktuarja je bila, da delno deluje kot zaščitnik interesov zavarovancev (glej tudi pripombe k členu 10 tretje direktive o življenjskem zavarovanju).
One of the AA’s missions was to act partly as a guardian of policyholders' interests (see also comments on Article 10 of the 3LD).
Več prejetih dokazov navaja, da v različnih obdobjih družba ELAS verjetno ni imela smotrnih upravnih in računovodskih postopkov ter ustreznih mehanizmov notranjega nadzora, ker niso bili sprejeti nobeni ukrepi za rešitev resnih težav v zvezi z imenovanim aktuarjem družbe ELAS.
Several pieces of evidence received claim that at different points in time ELAS might not have had sound administrative and accounting procedures nor adequate internal control mechanisms, because no action was taken to solve a serious problem that arose with the AA of ELAS.
LAKE razlaga v H1, kako je leta 1992, „ imenovani aktuar Roy Ranson postal izvršni direktor družbe ELAS, ne da bi prej odstopil s položaja imenovanega aktuarja, kar je bilo očitno v nasprotju z interesi zavarovancev, vendar zakonodaja Združenega kraljestva ni zagotavljala možnosti za odstavitev Ransona “.
Mr. LAKE explains in H1 how in 1992, " Appointed Actuary Roy Ranson became CEO of ELAS without relinquishing the role of Appointed Actuary, which was clearly prejudicial to the interests of policyholders, but UK legislation did not provide for the removal of Mr Ranson ”.
V skladu z dokazi je vladni oddelek za zavarovalniško statistiko Združenega kraljestva izrecno izrazil nestrinjanje s to dvojno vlogo, vendar v zvezi s tem ni ukrepal.
According to the evidence, the UK GAD (Government Actuary's Department) explicitly expressed its disapproval of this dual role but no action followed.
Clive MAXWELL iz HMT je med izpraševanjem H4 zavrnil to trditev in povedal, da tretja direktiva o življenjskem zavarovanju ne omenja vloge imenovanega aktuarja in da zato to ni stvar direktive.
Clive MAXWELL from HMT, under questioning during H4, rejects this claim, arguing that the 3LD does not mention the figure of the AA and that this is not therefore a matter for the Directive.
Vendar eno od drugih mnenj trdi nasprotno, in sicer da je dejstvo, da direktiva ne omenja vloge imenovanega aktuarja, dejansko nepomembno, ker imenovani aktuar, ko enkrat začne delovati, postane del nadzornega sistema Združenega kraljestva, ki mora kot celota pravilno in celovito izvajati določbe člena 8 tretje direktive o življenjskem zavarovanju v smislu oblike in cilja besedila.
However, another competing view claims the contrary, viz. that the fact that the Directive itself does not mention the figure of the AA is actually irrelevant because, once in place, the AA figure became part of the UK supervisory system which, as a whole, had to implement fully and correctly the provisions of Article 8 of the 3LD, both in terms of the letter and the aim of the text.
Celotni prejeti dokazi (glej tudi oddelek II.2.
The overall evidence received (see also section II.2.
Dodatni dokazi o prenosu) kažejo, da zakonodajalec Združenega kraljestva, ker ni hitro ukrepal v zvezi s to zadevo, ni izpolnil svoje obveznosti, da od družbe ELAS zahteva smotrne upravne in računovodske postopke ter ustrezne mehanizme notranjega nadzora, kot izrecno zahteva člen 8 tretje direktive o življenjskem zavarovanju.
‘Further evidence on transposition’) suggests that by not taking swift action on this matter, the UK regulator did not fulfil its obligation to require from ELAS sound administrative and accounting procedures and adequate internal control mechanisms, as demanded explicitly by Article 8 of the 3LD.
Izmenjava informacij med organi domače in tuje države
Home/host exchange of information
Drugo vprašanje je, ali sta drugi državi članici (Irska, Nemčija) kdaj pomislili, da bi lahko dejavnosti družbe ELAS imele negativen vpliv na finančno trdnost družbe, pri čemer bi morali v tem primeru obvestiti organe Združenega kraljestva.
Another issue is whether other Member States (Ireland, Germany) ever considered that ELAS' activities might have had a negative effect on the company’s financial soundness, in which case they should have informed the UK authorities.
Korespondenca med zakonodajalci, do katerih je imel dostop ta odbor, je podrobno preučena v delu IV (Vprašanja odškodnin).
Correspondence between regulators to which this committee has had access is examined in detail in Part IV (Redress issues).
Člen 10 opredeljuje vrsto informacij, ki se jih zahteva od zavarovalnic v zvezi z njihovim finančnim položajem.
Article 10 defines the type of information required from companies on their financial situation.
Redno morajo predložiti poročila in dokumente, ki so potrebni za nadzor.
They must render the returns and documents necessary for supervision on a periodic basis.
Države članice morajo zagotoviti, da imajo pristojni organi pooblastila in sredstva, potrebna za nadzor zavarovalnic s sedežem na njihovih ozemljih, vključno s posli, ki jih opravljajo zunaj teh ozemelj.
Member States need to ensure that the competent authorities have the powers and means necessary for the supervision of assurance undertakings with head offices within their territories, including business carried on outside those territories.
Ta pooblastila in sredstva jim morajo omogočati, da:
These powers and means must allow them to:
a) se natančno seznanijo s stanjem, na primer z zbiranjem informacij ali zahtevo po predložitvi dokumentov ali opravljanjem pregledov na kraju samem;
a) make detailed enquiries, for example by gathering information or requiring the submission of documents, or carrying out on-the-spot investigations;
b) sprejmejo kakršne koli ukrepe, ki so ustrezni in potrebni za zagotovitev, da so dejavnosti usklajene z zakoni ter da se preprečijo ali odpravijo vse nepravilnosti, ki ogrožajo interese zavarovancev;
b) take any measures that are appropriate and necessary to ensure that the business complies with the law and to prevent or remedy any irregularities prejudicial to the interests of the assured persons;
c) zagotovijo, da se ti ukrepi izvršujejo, če je potrebno prisilno ali po sodni poti.
c) ensure that those measures are carried out, if need be by enforcement, or through judicial channels.
Člen 23(2) in (3) Direktive 79/267/EGS se nadomesti z:
Article 23 (2) and (3) of Directive 79/267/EEC shall be replaced by the following:
Države članice od zavarovalnice s sedežem na njihovem ozemlju zahtevajo, da redno predložijo poročila, skupaj s statističnimi dokumenti, ki so potrebni za nadzor.
Member States shall require assurance undertakings with head offices within their territories to render periodically the returns, together with statistical documents, which are necessary for the purposes of supervision.
Pristojni organi si med seboj posredujejo dokumente in informacije, ki so koristni za izvajanje nadzora.
The competent authorities shall provide each other with any documents and information that are useful for the purposes of supervision.
Vsaka država članica sprejme vse ukrepe, potrebne za zagotovitev, da imajo pristojni organi pooblastila in sredstva, potrebna za nadzor nad posli zavarovalnic s sedežem na njihovih ozemljih, vključno s posli, ki jih opravljajo zunaj teh ozemelj, v skladu z direktivami Sveta, ki urejajo te dejavnosti, ter z namenom zagotavljanja njihove uporabe.
Every Member State shall take all steps necessary to ensure that the competent authorities have the powers and means necessary for the supervision of the business of assurance undertakings with head offices within their territories, including business carried on outside those territories, in accordance with the Council directives governing those activities and for the purpose of seeing that they are implemented.
Ta pooblastila in sredstva morajo pristojnim organom omogočati zlasti, da:
These powers and means must, in particular, enable the competent authorities to:
(a) se natančno seznanijo s stanjem zavarovalnice in vsemi njenimi posli, med drugim z:
(a) make detailed enquiries regarding the undertaking's situation and the whole of its business, inter alia by:
– zbiranjem informacij ali zahtevo po predložitvi dokumentov v zvezi s posli zavarovanja,
- gathering information or requiring the submission of documents concerning its assurance business,
– opravljanjem pregledov na kraju samem v prostorih zavarovalnice;
- carrying out on-the-spot investigations at the undertaking's premises;
(b) sprejmejo kakršne koli ukrepe v zvezi z zavarovalnico, njenimi direktorji ali poslovodji ali osebami, ki jo nadzorujejo, ki so ustrezni in potrebni za zagotovitev, da dejavnosti podjetja ostanejo usklajene z zakoni in drugimi predpisi, v skladu s katerimi mora podjetje ravnati v vsaki državi članici, ter zlasti s poslovnim načrtom, če je ta še naprej obvezen, in da se preprečijo ali odpravijo vse nepravilnosti, ki ogrožajo interese zavarovancev;
(b) take any measures, with regard to the undertaking, its directors or managers or the persons who control it, that are appropriate and necessary to ensure that the undertaking's business continues to comply with the laws, regulations and administrative provisions with which the undertaking must comply in each Member State and in particular with the scheme of operations in so far as it remains mandatory, and to prevent or remedy any irregularities prejudicial to the interests of the assured persons;
(c) zagotovijo, da se ti ukrepi izvršujejo, če je potrebno prisilno, in če je primerno tudi po sodni poti.
(c) ensure that those measures are carried out, if need be by enforcement, where appropriate through judicial channels.
Države članice lahko tudi predvidijo, da pristojni organi pridobijo vse informacije v zvezi s pogodbami, ki jih imajo posredniki.“
Member States may also make provision for the competent authorities to obtain any information regarding contracts which are held by intermediaries.'
Pripombe k prenosu v Združenem kraljestvu
Comments on UK transposition
Obveznost priprave letnih poročil in računovodskih izkazov je predpisana v Zakonu o gospodarskih družbah iz leta 1985 (obvezna poročila).
The obligation to produce annual reports and accounts is required by the Companies Act 1985 (statutory returns).
Obveznost predložitve regulativnih poročil je predpisana v Zakonu o zavarovalnicah iz leta 1982, ki določa, da mora vsaka zavarovalnica vsako leto zakonodajalcu za področje bonitetnih ureditev poleg obveznih poročil predložiti tudi regulativna poročila.
The obligation to submit the regulatory returns is required by the ICA 1982, which establishes that every insurance company must submit every year to the prudential regulator, in addition to the statutory returns, the regulatory returns.
Pripravijo se ob upoštevanju predpisov o vrednotenju sredstev in obveznosti in zato čista vrednost sredstev, izračunana v poročilu, zelo verjetno ni enaka čisti vrednosti sredstev, prikazani v objavljenih finančnih izkazih družbe.
They are prepared taking into account the valuation of assets and liabilities regulations and thus the net asset figure calculated in the return is very unlikely to be the same as the net asset figure appearing in the company’s published financial statements.
Namen regulativnih poročil je, da zakonodajalcu omogočajo spremljanje solventnosti zavarovatelja.
The regulatory returns are designed to allow the regulator to monitor the solvency of the insurer.
Oblika in vsebina regulativnih poročil je bila prvotno urejena s Predpisi o zavarovalnicah (Izkazi in izjave) iz leta 1983.
The forms and contents of the regulatory returns were originally regulated by the Insurance Companies (Accounts and Statements) Regulations 1983.
Ti predpisi so bili večkrat spremenjeni, vključno s Predpisi o zavarovalnicah (Izkazi in izjave) (sprememba) iz leta 1994 za izvajanje tretje direktive o življenjskem zavarovanju in direktiv o neživljenjskem zavarovanju, v takšnem obsegu, da vplivajo na obliko in vsebino letnih poročil.
Such Regulations were amended on various occasions, including by the Insurance Companies (Accounts and Statements) (Amendment) Regulations 1994 to implement the Third Life and Non-Life Directives to the extent that they affect the form and contents of the annual returns.
Leta 1996 so bili predpisi iz leta 1983, kakor so bili spremenjeni, prečiščeni s spremembami s Predpisi o zavarovalnicah (Izkazi in izjave) iz leta 1996.
In 1996, the 1983 Regulations, as amended, were consolidated with modifications by the Insurance Companies (Accounts and Statements) Regulations 1996.
Poročila so sestavljena iz bilance stanja, bilance uspeha, izkaza prihodkov, povzetka letnega aktuarskega poročila o vrednotenju ter dodatnih informacij o splošnih poslih in dolgoročnih poslih.
The returns are made up of a balance sheet, a profit and loss account, a revenue account, an abstract of the actuary’s annual valuation report and additional information on general business and on long-term business.
Dodatne informacije je treba predložiti v obliki izjav, ki morajo med drugim zagotoviti informacije o največjih pogodbenih in fakultativnih pozavarovateljih, politiko družbe o naložbah v izvedene finančne instrumente ter podrobnosti o vseh nadzornikih družbe, vključno z njihovimi imeni in imetništvom delnic.
Additional information must be submitted in the form of statements which must provide information on, inter alia, major treaty and facultative reinsurers, company’s policy on investment in derivatives and details of all controllers of the company, including their name and the shareholding held.
Zakon o zavarovalnicah iz leta 1982 vzpostavlja tri mehanizme za povečanje zanesljivosti regulativnih poročil: a) v skladu z zakonom je kršitev, če se namerno ali malomarno povzroči ali dovoli, da se v poročilo vključi izjava, ki je vsebinsko napačna; b) direktorji družbe morajo potrditi, da je bilo poročilo pravilno pripravljeno in da so bile upoštevane zahteve glede solventnosti; c) v primeru družbe, ki opravlja dolgoročne posle, mora imenovani aktuar tudi potrditi, ali so bili ustrezno opravljeni glede na njene obveznosti; d) poročila morajo biti revidirana.
The ICA 1982 establishes three mechanisms to enhance the reliability of the regulatory returns: a) the Act makes it an offence knowingly or recklessly to cause or permit a statement which is false in a material particular to be included in a return; b) the directors of a company are required to certify that the return has been properly prepared and that the solvency requirements have been complied with; c) in the case of a company carrying on long-term business, the appointed actuary must also certify whether, in his opinion, proper provision has been made with respect to its liabilities; d) returns must be audited.
Čeprav je letno poročilo prvotno namenjeno temu, da zakonodajalcu omogoči spremljanje solventnosti zavarovateljev, je na zahtevo na voljo tudi zavarovancem in delničarjem ter je odprto za javni pregled pri ustreznem registru podjetij (Companies House).
Although the annual return is primarily intended to enable the regulator to monitor the solvency of insurers, it is also available on request to policyholders and shareholders and open to public inspection at the appropriate Companies House.
Za življenjske zavarovalnice mora imenovani aktuar pripraviti letno poročilo o vrednotenju, da zakonodajalcu omogoči, da oblikuje mnenje o tem, ali so bili pri matematičnih rezervacijah upoštevani minimalni standardi iz ustreznih pravil.
For life assurers, the appointed actuary must produce an annual valuation report to enable the regulator to form an opinion as to whether the minimum standards set out in the appropriate rules are met by the actuarial reserves.
Imenovani aktuar mora vsaj enkrat na pet let pripraviti tudi izjavo o dolgoročnih poslih.
The appointed actuary must also prepare a statement of its long-term business at least once every five years.
Zahteva v zakonodaji Združenega kraljestva, da mora vsaka zavarovalnica imenovati aktuarja kot aktuarja družbe, ni zahteva tretje direktive o življenjskem zavarovanju.
The requirement in UK legislation that every insurance company appoint an actuary as the actuary of the company is not a requirement of the 3LD.
Aktuar mora imeti predpisane poklicne kvalifikacije, tj. mora biti sodelavec Inštituta za aktuarstvo ali Fakultete za aktuarstvo.
The actuary must possess the prescribed qualifications, i.e. he/she must be a fellow of the Institute of Actuaries or of the Faculty of Actuaries.
O imenovanju aktuarja je treba obvestiti ministrstvo ter mu predložiti izjavo z informacijami o udeležbi aktuarja v družbi (npr. delnice ali zadolžnice družbe, pri katerih je imel aktuar delež, podrobni podatki o finančni udeležbi aktuarja v kakršni koli transakciji med aktuarjem in družbo, osebni prejemek in drugi prejemki aktuarja itd.).
The appointment of the Actuary must be notified to the Secretary of State and a statement with information on the actuary’s interests in the company (e.g. shares or debentures of the company in which the actuary had an interest, particulars of any pecuniary interest of the actuary in any transaction between the actuary and the company, remuneration and other benefits received by the Actuary, etc.).
Te informacije je treba ministrstvu predložiti enkrat na leto.
This information must be provided to the Secretary of State on a yearly basis.
Obveznost zagotovitve statističnih informacij je predpisana s predpisi 79 do 83 Predpisov o zavarovalnicah iz leta 1994.
The obligation to provide statistical information is prescribed by Regulations 79 to 83 of the Insurance Companies Regulations 1994.
Obrazci, ki jih je treba uporabiti, so določeni v prilogah 15 in 16 k tem predpisom.
The forms to be used are set out in Schedules 15 and 16 of those Regulations.
Statistične informacije je treba predložiti enkrat na leto.
The statistical information must be submitted on a yearly basis.
Neizpolnjevanje teh obveznosti pomeni kršitev.
Default in complying with these obligations is an offence.
Nadzorna pooblastila pristojnih organov : Zakonodaja Združenega kraljestva ministrstvu podeljuje širok obseg pooblastil za izvajanje dolžnosti nadzora, ki ustrezajo tistim iz člena 10 tretje direktive o življenjskem zavarovanju.
Supervisory powers of competent authorities : UK legislation attributes to the Secretary of State a wide range of powers to perform his supervisory duties, equivalent to those required by Article 10 of the 3LD.
Oddelki 37 do 47 Zakona o zavarovalnicah iz leta 1982, kakor je bil spremenjen, naštevajo ta pooblastila ter določajo razloge za njihovo izvajanje in uradne postopke, ki jih je treba upoštevati pri izvajanju.
Sections 37 to 47 of the ICA 1982, as amended, list those powers and stipulate the grounds on which they can be exercised and the formalities that must be observed when exercising them.
V skladu z Zakonom o zavarovalnicah iz leta 1982 ima ministrstvo obsežna pooblastila za pridobivanje informacij od zavarovalnic in za preiskave zavarovalnic.
Under the ICA 1982 the Secretary of State has ample powers to obtain information from and to investigate insurance companies.