Analisi comparata delle riserve tecniche sotto il regime Solvency II e i principi contabili internazionali IFRS 4 fase II.

The goal is to analyze the differences between technical provisions' calculation under Solvency II regime and under IAS / IFRS. The part of the analysis and comparison is made in first place at theoretical level, necessary basis from which carrying out the numerical part . These two methodologies (not still operative) will be tested and applied to real cases . The idea is to experiment the calculation in various scenarios for different product ( data provided by Reale Mutua ). The calculations will be in fact performed several times in order to experiment several assumptions: changes in the yield curve ( up and down ), changes in the assumptions of mortality rates , etc . The calculations will be performed on three typical types of product :'a term life insurance contract', a'unit-linked' and a 'rivalutabile' insurance contract. In front of all results obtained, the aim that is expected to be achieved, it is to find a key that makes the two results of the two methodologies to convey. The solution will stay in declining Directives for both methods, grasp the combination that offers the convergence of the results in a more favorable way to the Company (always in the respect of both methodologies).