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    Combining Fair Pricing and Capital Requirements for Non-Life Insurance Companies
    (Elsevier North-Holland, 2008-12-02) ;
    The aim of this article is to identify fair equity-premium combinations for non-life insurers that satisfy solvency capital requirements imposed by regulatory authorities. In particular, we compare "target capital" derived using the "value at risk" concept as planned for Solvency II in the European Union with the "tail value at risk" concept as required by the Swiss Solvency Test. The model framework uses Merton's jump-diffusion process for the market value of liabilities and a geometric Brownian motion for the asset process; valuation is conducted using option pricing theory. In this setting, we study the impact of model parameters and corporate taxation on fair pricing, solvency capital requirements, and shortfall probability for different safety levels measured by the default put option value. We show that even though corporate taxes can have a substantial impact on pricing and capital structure, they do not affect capital requirements if the safety level is retained before and after taxation.
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    Scopus© Citations 28
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    Enterprise Risk Management in Finacial Groups: Analysis of Risk Concentration and Default Risk
    (Springer, 2008-10-30) ; ;
    Schuckmann, Stefan
    In financial conglomerates and insurance groups, enterprise risk management is becoming increasingly important in controlling and managing the different independent legal entities in the group. The aim of this paper is to assess and relate risk concentration and joint default probabilities of the group's legal entities in order to achieve a more comprehensive picture of an insurance group's risk situation. We further examine the impact of the type of dependence structure on results by comparing linear and nonlinear dependencies using different copula concepts under certain distributional assumptions. Our results show that even if financial groups with different dependence structures do have the same risk concentration factor, joint default probabilities of different sets of subsidiaries can vary tremendously.
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    Scopus© Citations 19