Det säger Gunnar Hökmark, moderaternas delegationsledare i Europaparlamentet, efter att han lämnat in 17 ändringsförslag till direktivet för en europeisk försäkringslagstiftning, det så kallade Solvency II – direktivet.
Det är självklart att allt kapital som är tillgängligt för att täcka förluster, ska betraktas som fullvärdigt klass 1 kapital. Något annat kommer jag som ledamot i det ekonomiska utskottet inte att acceptera.
Lagstiftningsarbetet går nu in i sitt slutskede och de inlämnade ändringsförslagen tillsammans med intensiva utskottsförhandlingar ger oss goda förutsättningar för att nå en lösning som tar hänsyn till de svenska förhållandena, avslutar Hökmark.
Läs samtliga ändringsförslag nedan:
Recital 29a (new)
It is practice in some Member States that insurance companies sell life insurance products where the policy holders and beneficiaries contribute to the risk capital of the company in exchange for all or part of the return on the contributions. Those accumulated profits are surplus funds as defined in Article 90. In line with the requirements on own funds, surplus funds should be subject to the criteria laid down in the Directive on the classification into tiers. This means, inter alia, that surplus funds in so far as they fulfil the requirements for classification into tier 1 should be considered as tier 1 capital.
Article 90
1. Surplus funds shall be deemed to be accumulated profits, which are assigned either individually or collectively to policy holders and beneficiaries in the form of future discretionary bonuses.
2. In so far as authorised under national law, surplus funds that have not been made available for distribution to policyholders and beneficiaries shall be considered as tier 1 capital, to the extent that they fulfil the criteria as set out in Article 94.1.
Article 98
1. As far as the Solvency Capital Requirement is concerned, the amounts of Tier 2 and Tier 3 items shall be subject to the following limits:
(a) the proportion of Tier 1 items in the eligible own funds is higher than one third of the total eligible own funds; and
(b) Tier 3 items in the eligible own funds is less than one third of the total eligible own funds.
2. As far as the Minimum Requirement is concerned, Tier 1 items in the eligible basic own funds shall be higher than the eligible basic own funds which are classified in Tier 2.
2a. Tier I items shall always be eligible to cover the Minimum Capital Requirement.
3. Where sub-tiers have been introduced, in accordance with point (a) of Article 97 (1), specific limits shall apply to the amount of own fund items classified in those sub-tiers.
4. The eligible amount of own funds to cover the Solvency Capital Requirement set out in Article 100 shall be equal to the sum of the amount of Tier 1, the eligible amount of Tier 2 and the eligible amount of Tier 3.
5. The eligible amount of basic own funds to cover the Minimum Capital Requirement set out in Article 126 shall be equal to sum of the amount of Tier 1 and the eligible amount of basic own fund items classified in Tier 2.
Article 107
The adjustment referred to in point (c) paragraph 1 of Article 103 for the loss-absorbing capacity of technical provisions and deferred taxes shall reflect potential compensation of unexpected losses through a decrease in technical provisions or deferred taxes or a combination of both.
Article 235, paragraph 2a (new)
2a. During the period referred to in paragraph 2, the group supervisor shall, at the request of an undertaking concerned, or any of the other supervisory authorities concerned, consult the Committee of European Insurance and Occupational Pensions Supervisors. The group supervisor may consult the Committee on its own initiative.
When the Committee is consulted, the period referred to in paragraph 2 shall be extended by two months.
Article 235, paragraph 2b (new)
2b. Where the Committee of European Insurance and Occupational Pensions Supervisors has been consulted, the supervisory authorities concerned shall duly consider such advice before taking their joint decision.
The group supervisor shall provide to the applicant the joint decision referred to in paragraph 2 in a document containing the fully reasoned decision and an explanation
of any significant deviation from the positions adopted by the Committee of European Insurance and Occupational Pensions Supervisors.
That joint decision shall be recognised as determinative and applied by the supervisory authorities concerned.
Article 235, paragraph 3
3. In the absence of a joint decision between the supervisory authorities concerned within the periods set out in paragraphs 2 and 2a respectively, the group supervisor shall make its own decision on the application.
In making its decision, the group supervisor shall duly take into account the
following:
(a) any views and reservations of the other supervisory authorities concerned expressed during the applicable period;
(b) where the Committee of European Insurance and Occupational Pensions Supervisors has been consulted, the advice of that Committee.
The decision shall be set out in a document containing the fully reasoned decision and an explanation of any significant deviation from the positions adopted by the Committee of European Insurance and Occupational Pensions Supervisors.
The decision shall be provided to the applicant and the other supervisory authorities concerned by the group supervisor.
That decision shall be recognised as determinative and applied by the supervisory authorities concerned.
Article 236, paragraph 4, subparagraph 2
The group supervisor shall duly consider such advice before taking its final decision.
The decision shall be fully reasoned and contain an explanation of any significant deviation from the positions adopted by the Committee of European Insurance and Occupational Pensions Supervisors.
The decision shall be submitted to the subsidiary and the supervisory authority by the group supervisor.
Article 237, paragraph 2
2. The group support shall take the form of a declaration to the group supervisor, expressed in a legally binding document and constituting a commitment to transfer own funds eligible under Article 98(5), with the exception of surplus funds falling under article 90.
Article 251, paragraph 3
In particular cases, the supervisory authorities concerned may, at the request of any of the authorities, take a joint decision to derogate from the criteria set out in paragraph 2 if their application would be inappropriate, taking into account the structure of the group and the relative importance of the insurance and reinsurance undertakings activities in different countries, and designate a different supervisory authority as group supervisor.
The supervisory authorities concerned shall do everything within their power to reach a joint decision on the choice of the group supervisor within three months.
Article 251, paragraph 3a (new)
3a. During the period referred to in paragraph 3, any of the supervisory authorities concerned may request that the Committee of European Insurance and Occupational Pensions Supervisors is consulted.
When the Committee is consulted, the period referred to in paragraph 3 shall be extended by two months.
Article 251, paragraph 3b (new)
3b. Where the Committee of European Insurance and Occupational Pensions Supervisors has been consulted, the supervisory authorities concerned shall duly take into account such advice before taking their joint decision. The joint decision shall be fully reasoned and contain an explanation of any significant deviation from the positions adopted by the Committee.
Article 251, paragraph 4
4. In the absence of a joint decision to derogate from the criteria set out in paragraph 2, the task of group supervisor shall be exercised by the supervisory authority identified in accordance with that paragraph.
Article 251, paragraph 5
5. The Committee of European Insurance and Occupational Pensions Supervisors shall inform the Commission, at least once a year, of any major difficulties with the
application of the criteria set out in paragraphs 2 and 3.
In the event that any major difficulties do arise with the application of the criteria set out in paragraphs 2 and 3, the Commission may adopt implementing measures specifying these criteria.
Those measures, designed to amend non-essential elements of this Directive, by supplementing it, shall be adopted in accordance with the regulatory procedure with scrutiny referred to in Article 304(3).
Article 252, paragraph 1 (f)
(f) other tasks, measures and decisions assigned to the group supervisor by this Directive or deriving from the application of this Directive, in particular leading the process for validation of any internal model at group level as set out in Articles 229 and 231, leading the process for permitting group support as set out in Article 235 and leading the process for the determination of the solvency capital requirement regarding the possibility to impose a capital add-on as set out in Article 236.
Article 252, paragraph 2
2. The group supervisor shall establish colleges of supervisors to facilitate its tasks referred to in paragraph 1. The establishment and the functioning of the colleges shall be set out in a document.
This document may entrust additional tasks to the group supervisor and may specify, without prejudice to any measure adopted pursuant to this Directive, the procedures for the decision-making process among the supervisory authorities concerned as referred to in Articles 211(3), 212(2), 213(2), 214, 215, 217, 218(2), 219(2), 225(2), 236, 248, 249, 251 (3) and (4), 254, 263 and 264 and for cooperation with other supervisory authorities.
Article 252, paragraph 2a (new)
2a. The Committee of European Insurance and Occupational Pensions Supervisors shall elaborate guidelines for the operational functioning of colleges.