4381514H30392015/169propproppropProposition 2015/16:9PropositionPropositionFinansdepartementetFiU902015-09-23 00:00:002016-05-04 13:06:312015-09-23 00:00:00Genomförande av Solvens II-direktivet på försäkringsområdetKlarhtml-ecprop-RIMb05adb55-8a72-4fd4-b5f3-2773199d8df6https://data.riksdagen.se/dokument/H3039/texthttps://data.riksdagen.se/dokument/H3039https://data.riksdagen.se/dokumentstatus/H3039
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<P class="p0 ft0">Regeringens proposition 2015/16:9</P>
<TABLE cellpadding=0 cellspacing=0 class="t0">
<TR>
<TD class="tr0 td0"><P class="p1 ft1">Genomförande av Solvens <NOBR>II-direktivet</NOBR> på</P></TD>
<TD class="tr0 td1"><P class="p2 ft1">Prop.</P></TD>
</TR>
<TR>
<TD class="tr1 td2"><P class="p1 ft1">försäkringsområdet</P></TD>
<TD class="tr1 td3"><P class="p2 ft1">2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p3 ft2">Regeringen överlämnar denna proposition till riksdagen.</P>
<P class="p4 ft2">Stockholm den 17 september 2015</P>
<P class="p5 ft3">Stefan Löfven</P>
<P class="p6 ft3">Per Bolund</P>
<P class="p7 ft2">(Finansdepartementet)</P>
<P class="p8 ft1">Propositionens huvudsakliga innehåll</P>
<P class="p9 ft2">I propositionen lämnas förslag på hur Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II) i dess lydelse enligt omnibus <NOBR>II-direktivet</NOBR> ska genomföras i svensk rätt. I det sammanhanget har även det s.k. ändringsdirektivet – ett direktiv som innehåller vissa ändringar av Solvens <NOBR>II-direktivet</NOBR> med avseende på grupptillsyn – beaktats. Dessutom föreslås hur de mindre ändringar i prospektdirektivet som framgår av omnibus <NOBR>II-direktivet</NOBR> ska genomföras.</P>
<P class="p10 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär en reformering av den grundläggande regleringen på <NOBR>EU-nivå</NOBR> för försäkringsföretag. Det utgör en del av ett samlat regelverk som också innehåller en omfattande kompletterande detaljreglering.</P>
<P class="p11 ft2">Solvens <NOBR>II-direktivet</NOBR> innehåller bl.a. förändrade kapitalkrav för försäkringsföretagen, tydligare krav på företagsstyrning (riskhantering), förändrade regler för tillsynsprocesserna samt mer omfattande krav på försäkringsföretagens rapportering och offentliggörande av information. Mer i detalj införs genom Solvens <NOBR>II-regelverket</NOBR> nya värderingsregler för solvensbalansräkningarna, riskkänsliga kapitalkrav och principbaserade regler kring företagens investeringar, mer sofistikerade kapitalkrav som är anpassade till det enskilda företagets risknivå, tydligare krav på försäkringsföretagens system och processer för hantering av samtliga risker – men också krav på att företagen regelbundet ska göra egna bedömningar av kapitalbehovet på kort och lång sikt. Dessutom införs genom direktivet en mer harmoniserad och proaktiv tillsyn. Genom ökad</P>
<P class="p12 ft2">1</P>
</DIV>
<DIV id="page_2">
<P class="p13 ft4">Prop. 2015/16:9 rapportering av olika slag kommer det att bli enklare för alla intressenter att bedöma ett försäkringsföretags verkliga situation.</P>
<P class="p14 ft2">När det gäller försäkringsföretag av viss mindre storlek och med viss verksamhet får de beviljas undantag från direktivets bestämmelser om solvens, offentliggörande av information och grupptillsyn. Inom ramen för tillsynsprocessen kan regeringen eller den myndighet som regeringen bestämmer även införa begränsningar och undantag från kraven på tillsynsrapportering, om rapporteringen skulle vara onödigt betungande i förhållande till arten, omfattningen och riskerna i försäkringsföretagets verksamhet.</P>
<P class="p15 ft2">Genom ändringar av prospektdirektivet och Solvens <NOBR>II-direktivet</NOBR> preciseras genom omnibus <NOBR>II-direktivet</NOBR> de europeiska tillsynsmyndig- heternas befogenheter, som ursprungligen fastställts i <NOBR>EU-förordningar</NOBR> om inrättande av dessa myndigheter. Detta krävs för att det europeiska systemet för finansiell tillsyn ska fungera effektivt. Sådana ändringar avser fastställandet av räckvidden för vissa befogenheter som de europeiska tillsynsmyndigheterna har, precisering av andra befogenheter som föreskrivs i unionsrätten samt ändringar som syftar till att uppnå att de europeiska tillsynsmyndigheternas verksamhet fungerar smidigt och effektivt inom ramen för det europeiska tillsynssystemet. Det är i huvudsak fråga om regler som säkerställer ett väl fungerande samarbete mellan de behöriga myndigheterna och de europeiska tillsynsmyndig- heterna.</P>
<P class="p16 ft4">Den nya lagstiftningen föreslås träda i kraft den 1 januari 2016 med vissa övergångsregler.</P>
<P class="p17 ft2">2</P>
</DIV>
<DIV id="page_3">
<TABLE cellpadding=0 cellspacing=0 class="t1">
<TR>
<TD colspan=3 class="tr2 td4"><P class="p18 ft1">Innehållsförteckning</P></TD>
<TD class="tr2 td5"><P class="p19 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr3 td6"><P class="p18 ft2">1</P></TD>
<TD colspan=2 class="tr3 td0"><P class="p20 ft2">Förslag till riksdagsbeslut ..............................................................</P></TD>
<TD class="tr3 td5"><P class="p21 ft2">15</P></TD>
</TR>
<TR>
<TD class="tr4 td6"><P class="p18 ft2">2</P></TD>
<TD class="tr4 td7"><P class="p20 ft2">Lagtext</P></TD>
<TD class="tr4 td8"><P class="p22 ft5">...........................................................................................</P></TD>
<TD class="tr4 td5"><P class="p21 ft2">16</P></TD>
</TR>
<TR>
<TD class="tr5 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr5 td7"><P class="p20 ft2">2.1</P></TD>
<TD class="tr5 td8"><P class="p18 ft7">Förslag till lag om ändring i försäkringsrörelselagen</P></TD>
<TD class="tr5 td5"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td6"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td7"><P class="p19 ft8">.....................................................................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">(2010:2043)</P></TD>
<TD class="tr6 td5"><P class="p21 ft8">16</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.2</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1967:531) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t2">
<TR>
<TD class="tr7 td9"><P class="p18 ft7">tryggande av pensionsutfästelse m.m. ...........................</P></TD>
<TD class="tr7 td10"><P class="p19 ft8">144</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.3</SPAN><SPAN class="ft9">Förslag till lag om ändring i förmånsrättslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t3">
<TR>
<TD class="tr8 td11"><P class="p19 ft8">(1970:979) .....................................................................</P></TD>
<TD class="tr8 td12"><P class="p19 ft8">147</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.4</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1984:404) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t4">
<TR>
<TD class="tr9 td9"><P class="p18 ft7">stämpelskatt vid inskrivningsmyndigheter ....................</P></TD>
<TD class="tr9 td10"><P class="p19 ft8">148</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.5</SPAN><SPAN class="ft9">Förslag till lag om ändring i konkurslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t5">
<TR>
<TD class="tr10 td11"><P class="p19 ft8">(1987:672) .....................................................................</P></TD>
<TD class="tr10 td12"><P class="p19 ft8">150</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.6</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1991:980) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t6">
<TR>
<TD class="tr11 td9"><P class="p18 ft7">handel med finansiella instrument.................................</P></TD>
<TD class="tr11 td10"><P class="p19 ft8">151</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.7</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1995:1560) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t7">
<TR>
<TD class="tr12 td9"><P class="p18 ft7">årsredovisning i försäkringsföretag ...............................</P></TD>
<TD class="tr12 td10"><P class="p19 ft8">152</P></TD>
</TR>
</TABLE>
<P class="p24 ft8"><SPAN class="ft8">2.8</SPAN><SPAN class="ft10">Förslag till lag om ändring i lagen (1998:293) om utländska försäkringsgivares och</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t8">
<TR>
<TD class="tr13 td9"><P class="p18 ft7">tjänstepensionsinstituts verksamhet i Sverige ...............</P></TD>
<TD class="tr13 td10"><P class="p19 ft8">154</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.9</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (1998:710) med</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t9">
<TR>
<TD class="tr14 td9"><P class="p18 ft7">vissa bestämmelser om Pensionsmyndighetens</P></TD>
<TD class="tr14 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td9"><P class="p18 ft7">premiepensionsverksamhet............................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">165</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.10</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (2000:35) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t10">
<TR>
<TD class="tr15 td9"><P class="p18 ft7">byte av redovisningsvaluta i finansiella företag ............</P></TD>
<TD class="tr15 td10"><P class="p19 ft8">167</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.11</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (2000:562) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t11">
<TR>
<TD class="tr16 td9"><P class="p18 ft7">internationell rättslig hjälp i brottmål ............................</P></TD>
<TD class="tr16 td10"><P class="p19 ft8">168</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.12</SPAN><SPAN class="ft9">Förslag till lag om ändring i försäkringsavtalslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t12">
<TR>
<TD class="tr17 td11"><P class="p19 ft8">(2005:104) .....................................................................</P></TD>
<TD class="tr17 td12"><P class="p19 ft8">169</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.13</SPAN><SPAN class="ft9">Förslag till lag om ändring i aktiebolagslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t13">
<TR>
<TD class="tr18 td11"><P class="p19 ft8">(2005:551) .....................................................................</P></TD>
<TD class="tr18 td12"><P class="p19 ft8">170</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.14</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (2006:531) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t14">
<TR>
<TD class="tr19 td13"><P class="p18 ft7">särskild tillsyn över finansiella konglomerat.................</P></TD>
<TD class="tr19 td14"><P class="p19 ft8">171</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.15</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (2007:528) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t15">
<TR>
<TD class="tr20 td9"><P class="p18 ft7">värdepappersmarknaden................................................</P></TD>
<TD class="tr20 td10"><P class="p19 ft8">174</P></TD>
</TR>
</TABLE>
<P class="p23 ft7"><SPAN class="ft8">2.16</SPAN><SPAN class="ft9">Förslag till lag om ändring i lagen (2014:484) om en</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t16">
<TR>
<TD class="tr21 td15"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr21 td16"><P class="p18 ft7">databas för övervakning av och tillsyn över</P></TD>
<TD class="tr21 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr21 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">finansmarknaderna ........................................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">175</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr6 td0"><P class="p22 ft8">3 Ärendet och dess beredning .........................................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">176</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr6 td1"><P class="p19 ft8">4 Bakgrund......................................................................................</P></TD>
<TD class="tr6 td18"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td10"><P class="p19 ft8">177</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.1</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Solvens <NOBR>I-regelverket.....................................................</NOBR></P></TD>
<TD class="tr6 td10"><P class="p19 ft8">177</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.2</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Solvens <NOBR>II-regelverket ...................................................</NOBR></P></TD>
<TD class="tr6 td10"><P class="p19 ft8">178</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.3</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">För- och nackdelar med nuvarande solvensregler .........</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">178</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.4</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Målet med regleringen...................................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">180</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.5</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Principer bakom Solvens <NOBR>II-regelverket ........................</NOBR></P></TD>
<TD class="tr6 td10"><P class="p19 ft8">180</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.6</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Paralleller till bankregleringen ......................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">181</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td15"><P class="p19 ft8">4.7</P></TD>
<TD colspan=2 class="tr6 td16"><P class="p22 ft8">Närmare om innehållet i de tre pelarna .........................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">182</P></TD>
<TD class="tr6 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr22 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr22 td19"><P class="p25 ft11">4.7.1</P></TD>
<TD class="tr22 td18"><P class="p22 ft11">Pelare I..........................................................</P></TD>
<TD class="tr22 td10"><P class="p19 ft11">182</P></TD>
<TD class="tr22 td17"><P class="p19 ft11">3</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_4">
<DIV>
<DIV id="id_1">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p27 ft2">4</P>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr4 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td22"><P class="p28 ft2">4.7.2</P></TD>
<TD class="tr4 td23"><P class="p29 ft2">Pelare II .........................................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">183</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">4.7.3</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Pelare III........................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">185</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">4.7.4</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Den nya tillsynsstrukturen.............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">185</P></TD>
</TR>
<TR>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p20 ft2">4.8</P></TD>
<TD colspan=2 class="tr24 td24"><P class="p28 ft2">Översiktligt om omnibus <NOBR>II-direktivet............................</NOBR></P></TD>
<TD class="tr24 td14"><P class="p19 ft2">186</P></TD>
</TR>
<TR>
<TD class="tr25 td20"><P class="p19 ft2">5</P></TD>
<TD colspan=3 class="tr25 td25"><P class="p20 ft2">Allmänna utgångspunkter .............................................................</P></TD>
<TD class="tr25 td14"><P class="p19 ft2">188</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p20 ft2">5.1</P></TD>
<TD colspan=2 class="tr26 td24"><P class="p28 ft2"><NOBR>EU-rättslig</NOBR> bakgrund ......................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">188</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.1.1</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Lamfallussymodellen ....................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">188</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p28 ft2">5.1.2</P></TD>
<TD class="tr26 td23"><P class="p29 ft2">Ny tillsynsordning .........................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">190</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.1.3</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Lissabonfördraget..........................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">190</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.1.4</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Omnibus <NOBR>II-direktivet</NOBR> och Eiopa-</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td23"><P class="p29 ft2">förordningen ..................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">192</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p20 ft2">5.2</P></TD>
<TD colspan=2 class="tr23 td24"><P class="p28 ft2">Överväganden och förslag..............................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">193</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.2.1</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Förhållandet mellan nationell reglering</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2">och unionsrätten ............................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">193</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p28 ft2">5.2.2</P></TD>
<TD class="tr26 td23"><P class="p29 ft2">Hur ska bestämmelserna i Solvens II-</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2">direktivet genomföras i svensk rätt?..............</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">195</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.2.3</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Regler som beslutas av kommissionen..........</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">197</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p28 ft2">5.2.4</P></TD>
<TD class="tr26 td23"><P class="p29 ft2">Riktlinjer och rekommendationer som</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2">beslutas av Eiopa...........................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">198</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.2.5</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Bestämmelser som överförs från äldre</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td23"><P class="p29 ft2">direktiv ..........................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">199</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.2.6</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Beaktande av de ändringar i Solvens II-</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2">direktivet som gjorts i ändringsdirektivet</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td23"><P class="p29 ft2">och omnibus <NOBR>II-direktivet ..............................</NOBR></P></TD>
<TD class="tr26 td14"><P class="p19 ft2">200</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">5.2.7</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Försäkringsföretagens</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td23"><P class="p29 ft2">tjänstepensionsverksamhet ............................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">201</P></TD>
</TR>
<TR>
<TD class="tr25 td20"><P class="p19 ft2">6</P></TD>
<TD colspan=3 class="tr25 td25"><P class="p20 ft2">Inledande bestämmelser................................................................</P></TD>
<TD class="tr25 td14"><P class="p19 ft2">202</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p20 ft2">6.1</P></TD>
<TD colspan=2 class="tr26 td24"><P class="p28 ft2">Lagens tillämpningsområde ...........................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">202</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p20 ft2">6.2</P></TD>
<TD colspan=2 class="tr23 td24"><P class="p28 ft2">Captivebolag ..................................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">203</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">6.2.1</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Inga definitioner av captivebolag införs........</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">203</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p28 ft2">6.2.2</P></TD>
<TD class="tr26 td23"><P class="p29 ft2">Ingen särskild reglering kring</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2"><NOBR>proportionalitets-principen</NOBR> och</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td23"><P class="p29 ft2">captivebolagen behövs ..................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">204</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p20 ft2">6.3</P></TD>
<TD colspan=2 class="tr26 td24"><P class="p28 ft2">Andra nya definitioner ...................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">205</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">6.3.1</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Externt kreditvärderingsinstitut .....................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">205</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">6.3.2</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Kvalificerad central motpart..........................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">205</P></TD>
</TR>
<TR>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p28 ft2">6.3.3</P></TD>
<TD class="tr26 td23"><P class="p29 ft2">Definition av tillsynskollegium .....................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">206</P></TD>
</TR>
<TR>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p28 ft2">6.3.4</P></TD>
<TD class="tr23 td23"><P class="p29 ft2">Definitioner av betydelse för grupptillsyn.....</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">206</P></TD>
</TR>
<TR>
<TD class="tr27 td20"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td21"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td22"><P class="p28 ft13">6.3.5</P></TD>
<TD class="tr27 td23"><P class="p29 ft13">Definition av Solvens <NOBR>II-direktivet ................</NOBR></P></TD>
<TD class="tr27 td14"><P class="p19 ft13">207</P></TD>
</TR>
</TABLE>
<P class="p30 ft2"><SPAN class="ft2">6.4</SPAN><SPAN class="ft14">Undantag från försäkringsrörelselagens tillämpningsområde beroende på storlek och</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td27"><P class="p19 ft2">verksamhet .....................................................................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">207</P></TD>
</TR>
<TR>
<TD class="tr4 td20"><P class="p19 ft2">7</P></TD>
<TD colspan=2 class="tr4 td25"><P class="p19 ft2">Tillstånd för försäkringsföretag ....................................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">214</P></TD>
</TR>
<TR>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td26"><P class="p31 ft2">7.1</P></TD>
<TD class="tr24 td27"><P class="p19 ft2">Lämplighetsprövning .....................................................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">214</P></TD>
</TR>
<TR>
<TD class="tr25 td20"><P class="p19 ft2">8</P></TD>
<TD colspan=2 class="tr25 td25"><P class="p19 ft2">Verksamhet i ett annat land inom EES .........................................</P></TD>
<TD class="tr25 td14"><P class="p19 ft2">218</P></TD>
</TR>
</TABLE>
<P class="p32 ft2"><SPAN class="ft2">8.1</SPAN><SPAN class="ft14">Överföring av uppgifter m.m. vid sekundäretablering</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t18">
<TR>
<TD class="tr23 td28"><P class="p18 ft2">inom EES .......................................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">218</P></TD>
</TR>
</TABLE>
<P class="p32 ft2"><SPAN class="ft2">8.2</SPAN><SPAN class="ft14">Anmälan från hemmedlemsstaten vid</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t19">
<TR>
<TD class="tr28 td28"><P class="p18 ft2">gränsöverskridande verksamhet .....................................</P></TD>
<TD class="tr28 td14"><P class="p19 ft2">219</P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
</DIV>
<DIV id="page_5">
<DIV>
<DIV id="id_1">
<P class="p33 ft2"><SPAN class="ft2">8.3</SPAN><SPAN class="ft15">Ändrade uppgifter vid gränsöverskridande</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr4 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td30"><P class="p22 ft2">verksamhet ....................................................................</P></TD>
<TD class="tr4 td10"><P class="p19 ft2">220</P></TD>
</TR>
<TR>
<TD class="tr4 td6"><P class="p19 ft2">9</P></TD>
<TD colspan=2 class="tr4 td31"><P class="p20 ft2">Grundläggande bestämmelser om ett försäkringsföretags</P></TD>
<TD class="tr4 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p20 ft2">rörelse</P></TD>
<TD class="tr23 td30"><P class="p22 ft2">...........................................................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">221</P></TD>
</TR>
<TR>
<TD class="tr27 td6"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td29"><P class="p20 ft13">9.1</P></TD>
<TD class="tr27 td30"><P class="p22 ft13">Stabilitetsprincipen och det nya solvensregelverket......</P></TD>
<TD class="tr27 td10"><P class="p19 ft13">221</P></TD>
</TR>
</TABLE>
<P class="p33 ft2"><SPAN class="ft2">9.2</SPAN><SPAN class="ft15">God försäkringsstandard och information till</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t17">
<TR>
<TD class="tr28 td32"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td33"><P class="p22 ft2">försäkringstagarna .........................................................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">223</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p34 ft2">9.3</P></TD>
<TD colspan=2 class="tr26 td33"><P class="p22 ft2">Proportionalitetsprincipen .............................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">226</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">9.3.1</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Allmänt om proportionalitetsprincipen.........</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">226</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">9.3.2</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Proportionalitetsprincipens</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td18"><P class="p18 ft2">tillämpningsområde ......................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">228</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">9.3.3</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Proportionalitetsregeln ska ingå bland de</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">grundläggande bestämmelserna om</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">försäkringsrörelsen .......................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">231</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">9.3.4</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Kollektiva försäkringar och</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td18"><P class="p18 ft2">proportionalitetsprincipen.............................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">232</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr29 td0"><P class="p22 ft2">10 Tillgångar, skulder och försäkringstekniska avsättningar ............</P></TD>
<TD class="tr29 td10"><P class="p19 ft2">233</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p34 ft2">10.1</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Tillgångar och skulder...................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">233</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.1.1</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Värdering av tillgångar och skulder .............</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">233</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p34 ft2">10.2</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Försäkringstekniska avsättningar ..................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">235</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.1</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Hantering av gällande bestämmelser om</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td18"><P class="p18 ft2">försäkringstekniska avsättningar ..................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">235</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.2</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Krav på försäkringstekniska avsättningar.....</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">236</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.3</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Ansvarsfull beräkning ..................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">238</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.4</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Beräkning av försäkringstekniska</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">avsättningar ..................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">239</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.5</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Extrapolering av den riskfria</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td18"><P class="p18 ft2">räntestrukturen..............................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">242</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.6</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Matchningsjustering av den riskfria</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">räntestrukturen..............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">243</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.7</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Matchningsjustering i relation till andra</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">justeringar av den riskfria räntan ..................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">245</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.8</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Beräkning av matchningsjusteringen............</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">245</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.9</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Volatilitetsjustering av den riskfria</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">räntestrukturen..............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">246</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.10</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Nya regler om vad Europiska försäkrings-</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td18"><P class="p18 ft2">och tjänstepensionsmyndigheten ska</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">fastställa i fråga om riskfri räntestruktur</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">m.m. 247</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.11</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Överskottsmedel ...........................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">248</P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p35 ft2">10.2.12</P></TD>
<TD class="tr23 td18"><P class="p18 ft2">Värdering av finansiella garantier och</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">optioner.........................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">249</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.13</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Uppdelning av försäkringsrisker vid</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">beräkning av försäkringstekniska</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td18"><P class="p18 ft2">avsättningar ..................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">250</P></TD>
</TR>
<TR>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td34"><P class="p35 ft2">10.2.14</P></TD>
<TD class="tr26 td18"><P class="p18 ft2">Approximationer...........................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">250</P></TD>
</TR>
<TR>
<TD class="tr28 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td34"><P class="p35 ft2">10.2.15</P></TD>
<TD class="tr28 td18"><P class="p18 ft2">Jämförelse med gjorda erfarenheter..............</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">251</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td1"><P class="p19 ft16">11 Investeringar ................................................................................</P></TD>
<TD class="tr29 td18"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td10"><P class="p19 ft2">252</P></TD>
</TR>
<TR>
<TD class="tr28 td32"><P class="p34 ft2">11.1</P></TD>
<TD colspan=2 class="tr28 td33"><P class="p22 ft2">Behandlingen av nuvarande bestämmelser....................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">252</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">5</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_6">
<TABLE cellpadding=0 cellspacing=0 class="t20">
<TR>
<TD class="tr4 td35"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td36"><P class="p37 ft2">11.2</P></TD>
<TD colspan=2 class="tr4 td37"><P class="p35 ft2">Grundläggande investeringsbestämmelser .....................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">253</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">11.3</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Särskilda begränsningar för investeringar i vissa</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td37"><P class="p35 ft2">tillgångar</P></TD>
<TD class="tr23 td38"><P class="p19 ft5">........................................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">255</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">11.4</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Tillgångar som svarar mot försäkringstekniska</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">avsättningar ....................................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">257</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">11.5</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Investeringsfrihet............................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">258</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">11.6</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Tillgångarnas ..........................................förvaring m.m</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">258</P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td36"><P class="p37 ft2">11.7</P></TD>
<TD colspan=2 class="tr28 td37"><P class="p35 ft2">Förmånsrättsregister .......................................................</P></TD>
<TD class="tr28 td14"><P class="p19 ft2">259</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p19 ft2">12</P></TD>
<TD colspan=2 class="tr29 td39"><P class="p37 ft2">Kapitalbas .....................................................................................</P></TD>
<TD class="tr29 td38"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p19 ft2">260</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">12.1</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Krav på tillräcklig .........................................kapitalbas</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">260</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">12.2</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Kapitalbasens .......................................sammansättning</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">261</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">12.3</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Indelning ..................och klassificering av kapitalbasen</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">263</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">12.4</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Konsolideringsfonden .........och andra överskottsmedel</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">266</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">12.5</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Säkerhetsreserven...........................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">267</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">12.6</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Separata fonder...............................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">267</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">12.7</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Täckande av solvenskapitalkravet och</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td37"><P class="p35 ft2">minimikapitalkravet .......................................................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">268</P></TD>
</TR>
<TR>
<TD class="tr25 td35"><P class="p19 ft2">13</P></TD>
<TD colspan=2 class="tr25 td39"><P class="p37 ft2">Kapitalkrav....................................................................................</P></TD>
<TD class="tr25 td38"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td14"><P class="p19 ft2">269</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">13.1</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Solvenskapitalkrav .........................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">269</P></TD>
</TR>
<TR>
<TD class="tr30 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr30 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr30 td37"><P class="p19 ft2">13.1.1 ................................</P></TD>
<TD class="tr30 td38"><P class="p18 ft7">Allmänna bestämmelser</P></TD>
<TD class="tr30 td14"><P class="p19 ft2">269</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.2 .................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Beräkning enligt standardformeln</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">271</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">13.1.3</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Beräkning av det primära</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">......................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">solvenskapitalkravet</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">272</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.4 .........................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Företagsspecifika parametrar</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">274</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.5 .....................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Durationsbaserad aktiekursrisk</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">275</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.6 .........................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Kapitalkrav för operativ risk</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">277</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.7 ............................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Justeringsbelopp</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">278</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">13.1.8</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Underrättelse om bristande uppfyllelse av</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">......................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">solvenskapitalkravet</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">279</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">13.1.9 ..................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Förenklingar av standardformeln</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">280</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">13.2</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Minimikapitalkrav..........................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">281</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">13.2.1</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Allmänna bestämmelser om</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.........................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">minimikapitalkrav</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">281</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">13.2.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Underrättelse om bristande uppfyllelse av</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.......................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">minimikapitalkravet</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">283</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">13.3</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Garantibelopp.................................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">284</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p19 ft8">14</P></TD>
<TD colspan=2 class="tr6 td39"><P class="p18 ft7">Interna modeller............................................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td14"><P class="p19 ft8">285</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">14.1</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Allmänna ......................bestämmelser interna modeller</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">285</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">14.1.1 ............................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Krav på tillstånd</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">285</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">14.1.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Förutsättningar för att använda en intern</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td38"><P class="p18 ft7">modell286</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">14.2</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Partiell intern ......................................................modell</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">287</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">14.2.1</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Särskilda bestämmelser för att använda en</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.....................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">partiell intern modell</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">287</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">14.2.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Övergångsplan för en utvidgad partiell</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">intern modell</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">288</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">14.3</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Särskilda förutsättningar för användning av en intern</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">modell.............................................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td14"><P class="p19 ft8">290</P></TD>
</TR>
<TR>
<TD class="tr22 td35"><P class="p38 ft11">6</P></TD>
<TD class="tr22 td36"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td37"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td38"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td14"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_7">
<TABLE cellpadding=0 cellspacing=0 class="t21">
<TR>
<TD class="tr31 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr31 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr31 td27"><P class="p39 ft2">14.3.1</P></TD>
<TD class="tr31 td8"><P class="p18 ft7">Godkännande av styrdokument för</P></TD>
<TD class="tr31 td42"><P class="p19 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td8"><P class="p22 ft8">ändring av en intern modell ..........................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">290</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.2</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Ändring av en intern modell och riktlinjer ...</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">291</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.3</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Återgång till standardformeln .......................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">292</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.4</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Krav på användning ......................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">293</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.5</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Krav på statistiska kvalitetsnormer för en</P></TD>
<TD class="tr6 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td8"><P class="p22 ft8">intern modell .................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">294</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.6</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Beaktande av samtliga förväntade</P></TD>
<TD class="tr6 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td8"><P class="p22 ft8">utbetalningar .................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">295</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.7</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Kalibrering av en intern modell ....................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">296</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.8</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Resultatanalys ...............................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">297</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.9</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Validering av en intern modell .....................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">298</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.10</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Krav på dokumentation ................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">299</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">14.3.11</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">Bemyndiganden ............................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">299</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p19 ft8">15</P></TD>
<TD colspan=2 class="tr6 td43"><P class="p18 ft7">Företagsstyrning</P></TD>
<TD class="tr6 td8"><P class="p22 ft8">...........................................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">301</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.1</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Styrelsens ansvar ...........................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">301</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.2</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Företagsstyrningssystem................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">303</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.3</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Styrdokument ................................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">305</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.4</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Kontinuitet ...........i ett försäkringsföretags verksamhet</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">309</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.5</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">System ................................................för riskhantering</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">309</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">15.5.1 .............................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Nya krav på riskhantering</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">311</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">15.5.2</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Användande av externa</P></TD>
<TD class="tr6 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p19 ft8">.................................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">kreditvärderingsinstitut</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">314</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.6</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Funktion .............................................för riskhantering</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">315</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.7</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">En egen ............................risk- och solvensbedömning</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">316</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">15.7.1</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Särskilda krav på ett försäkringsföretags</P></TD>
<TD class="tr6 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p19 ft8">.................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">egna risk - och solvensbedömning</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">319</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.8</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">System .................................................för interkontroll</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">320</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.9</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Funktionen ....................................för regelefterlevnad</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">320</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.10</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Funktion ............................................för internrevision</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">322</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.11</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Aktuariefunktion ...........................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">323</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">15.12</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Uppdragsavtal................................................................</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">325</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">15.12.1</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Åtgärder som krävs av försäkringsföretag</P></TD>
<TD class="tr6 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p19 ft8">...............................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">som ingår uppdragsavtal</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">327</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p19 ft8">16</P></TD>
<TD colspan=2 class="tr6 td43"><P class="p19 ft8">Rapportering ................................................................................</P></TD>
<TD class="tr6 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td42"><P class="p21 ft8">328</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft7">16.1</P></TD>
<TD colspan=2 class="tr6 td44"><P class="p22 ft8">Krav på ................rapportering till Finansinspektionen</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">328</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">16.1.1 ......................................................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Bakgrund</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">328</P></TD>
</TR>
<TR>
<TD class="tr6 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td27"><P class="p18 ft7">16.1.2 .................</P></TD>
<TD class="tr6 td8"><P class="p18 ft7">Rapporter från försäkringsföretag</P></TD>
<TD class="tr6 td42"><P class="p21 ft8">329</P></TD>
</TR>
</TABLE>
<P class="p40 ft7"><SPAN class="ft8">16.2</SPAN><SPAN class="ft9">Allmänt om krav på försäkringsföretag att</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t22">
<TR>
<TD class="tr32 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr32 td33"><P class="p18 ft7">offentliggöra vissa uppgifter..........................................</P></TD>
<TD class="tr32 td10"><P class="p19 ft8">331</P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td45"><P class="p18 ft7">16.2.1</P></TD>
<TD class="tr6 td46"><P class="p18 ft7">Bakgrund ......................................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">331</P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td45"><P class="p18 ft7">16.2.2</P></TD>
<TD class="tr6 td46"><P class="p18 ft7">Allmänt om Solvens <NOBR>II-direktivets</NOBR></P></TD>
<TD class="tr6 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr6 td46"><P class="p18 ft7">bestämmelser om offentliggörande...............</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">331</P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p19 ft8">16.3</P></TD>
<TD colspan=2 class="tr6 td33"><P class="p18 ft7">Offentliggörande av solvens- och</P></TD>
<TD class="tr6 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr6 td33"><P class="p18 ft7">verksamhetsrapport .......................................................</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">332</P></TD>
</TR>
<TR>
<TD class="tr6 td12"><P class="p19 ft8">16.4</P></TD>
<TD colspan=2 class="tr6 td33"><P class="p18 ft7">Innehållet i solvens- och verksamhetsrapporten............</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">332</P></TD>
</TR>
</TABLE>
<P class="p40 ft7"><SPAN class="ft8">16.5</SPAN><SPAN class="ft9">Särskild information i solvens- och</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t23">
<TR>
<TD class="tr33 td9"><P class="p18 ft7">verksamhetsrapporten....................................................</P></TD>
<TD class="tr33 td10"><P class="p19 ft8">334</P></TD>
</TR>
</TABLE>
<P class="p41 ft11">7</P>
</DIV>
<DIV id="page_8">
<TABLE cellpadding=0 cellspacing=0 class="t20">
<TR>
<TD class="tr4 td35"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td36"><P class="p37 ft2">16.6</P></TD>
<TD colspan=2 class="tr4 td37"><P class="p35 ft2">Försäkringsföretags offentliggörande av</P></TD>
<TD class="tr4 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">kapitaltillägg och användning av företagsspecifika</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">parametrar ......................................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">335</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">16.7</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Undantag från kravet på offentliggörande......................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">336</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">16.8</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Uppdateringar av lägesrapporten....................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">337</P></TD>
</TR>
<TR>
<TD class="tr34 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr34 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr34 td37"><P class="p35 ft2">16.8.1</P></TD>
<TD class="tr34 td38"><P class="p18 ft7">Uppdatering om solvenskapitalet inte är</P></TD>
<TD class="tr34 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td38"><P class="p18 ft7">uppfyllt ..........................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">337</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">16.8.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Uppdatering om minimikapitalet inte är</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td38"><P class="p18 ft7">uppfyllt ..........................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">338</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">16.8.3</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">System och styrdokument ..............................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">340</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p19 ft8">17</P></TD>
<TD colspan=3 class="tr6 td39"><P class="p18 ft7">Tillsyn och ingripande ..................................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">340</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">17.1</P></TD>
<TD class="tr6 td37"><P class="p18 ft7">Bakgrund</P></TD>
<TD class="tr6 td38"><P class="p19 ft8">........................................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">340</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">17.2</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Utgångspunkter ..............................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">342</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.1 ....................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Allmän utgångspunkt</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">342</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Tillsynsmyndigheterna – medel och</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">..........................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">resurser</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">343</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.3 ..........</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Finansiell stabilitet och procyklikalitet</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">343</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.4 ....................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Allmänna principer för tillsynen</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">344</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.5</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Tillsynsmyndigheter och tillsynens</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.....................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">omfattning</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">346</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.2.6</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Öppenhet och ansvar vid utförande av</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.............................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">tillsynsuppgifter</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">348</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">17.3</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Allmänna ..............................................................regler</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">349</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.1 ......................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Allmänna tillsynsbefogenheter</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">349</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Syftet med tillsynsmyndighetens</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">............................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">inhämtning av information</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">352</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.3</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Möjlighet för Finansinspektionen att</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td38"><P class="p18 ft7">besluta om begränsningar i och undantag</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">från kraven på tillsynsrapportering</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">352</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.4 ...................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Granskningsprocessen</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">355</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.5</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Tillsyn över funktioner och verksamhet</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.....................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">som omfattas av uppdragsavtal</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">357</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.6 .................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Överlåtelse av försäkringsbestånd</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">358</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.7</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Samarbete med Europeiska försäkrings -</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">...................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">och tjänstepensionsmyndigheten</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">359</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.8 ........................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Information om tillstånd m.m</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">360</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.9</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Information om behandling av svenska</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td38"><P class="p18 ft7">försäkringsföretag som bedriver</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">verksamhet utanför EES</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">360</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.10</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Konfidentiell information och</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.........................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">informationsutbyte</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">361</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.3.11 ....................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Enhetlighet i tillsynen</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">363</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft7">17.4</P></TD>
<TD colspan=2 class="tr6 td37"><P class="p18 ft7">Tvistlösning....................................................................</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">364</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.4.1</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Tillsyn över filialer i en annan</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">...................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">medlemsstat</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">364</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.4.2</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Tillsyn över funktion och verksamhet som</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.............................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">omfattas av uppdragsavtal</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">365</P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p18 ft7">17.4.3</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">Försäkringsföretag som inte följer</P></TD>
<TD class="tr6 td14"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td35"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td36"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td37"><P class="p19 ft8">.......................................................</P></TD>
<TD class="tr6 td38"><P class="p18 ft7">rättsregler</P></TD>
<TD class="tr6 td14"><P class="p19 ft8">367</P></TD>
</TR>
<TR>
<TD class="tr22 td35"><P class="p38 ft11">8</P></TD>
<TD class="tr22 td36"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td37"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td38"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td14"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_9">
<DIV>
<DIV id="id_1">
<P class="p42 ft4"><SPAN class="ft2">17.5</SPAN><SPAN class="ft18">Skyldighet för revisorer att rapportera förhållanden som kan innebära att företaget brister i uppfyllandet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t24">
<TR>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td33"><P class="p35 ft2">av solvens- eller minimikapitalkravet m.m. ..................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">367</P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p19 ft2">17.6</P></TD>
<TD colspan=2 class="tr26 td33"><P class="p35 ft2">Tillsynen över de försäkringstekniska avsättningarna...</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">369</P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p35 ft2">17.6.1</P></TD>
<TD class="tr23 td46"><P class="p43 ft2">Lämplig nivå på de försäkringstekniska</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td46"><P class="p43 ft2">avsättningarna...............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">369</P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td45"><P class="p35 ft2">17.6.2</P></TD>
<TD class="tr26 td46"><P class="p43 ft2">När förutsättningarna för en tillämpning</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td46"><P class="p43 ft2">av matchningsjustering inte längre är</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td46"><P class="p43 ft2">uppfyllda.......................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">370</P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td45"><P class="p35 ft2">17.6.3</P></TD>
<TD class="tr26 td46"><P class="p43 ft2">Rapporteringskrav och översyner .................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">371</P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p19 ft2">17.7</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p35 ft2">Tillsynen över en intern modell.....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">371</P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p35 ft2">17.7.1</P></TD>
<TD class="tr23 td46"><P class="p43 ft2">Kompletterande beräkning av</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td46"><P class="p43 ft2">solvenskapitalkravet .....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">371</P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td45"><P class="p35 ft2">17.7.2</P></TD>
<TD class="tr26 td46"><P class="p43 ft2">Bristande uppfyllande av kraven för att få</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td46"><P class="p43 ft2">använda en intern modell..............................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">372</P></TD>
</TR>
<TR>
<TD class="tr27 td12"><P class="p19 ft13">17.8</P></TD>
<TD colspan=2 class="tr27 td33"><P class="p35 ft13">Statistik kring verksamhet över gränserna.....................</P></TD>
<TD class="tr27 td10"><P class="p19 ft13">373</P></TD>
</TR>
</TABLE>
<P class="p33 ft2"><SPAN class="ft2">17.9</SPAN><SPAN class="ft19">Ingripanden eller tillsynsåtgärder av korrigerande</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t24">
<TR>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td48"><P class="p44 ft2">natur?.............................................................................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">373</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p45 ft2">17.10</P></TD>
<TD class="tr23 td48"><P class="p44 ft2">Tillsynsåtgärder av korrigerande natur..........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">375</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td48"><P class="p44 ft2">17.10.1 Beräkning enligt standardformeln vid</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">bristande genomförande av plan...................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">375</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p44 ft2">17.10.2 Krav på företagsspecifika parametrar vid</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td48"><P class="p46 ft2">beräkning av försäkringsrisk enligt</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">solvenskapitalkravet .....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">376</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p44 ft2">17.10.3 Beräkning enligt en fullständig eller</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td48"><P class="p46 ft2">partiell intern modell i stället för med</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">standardformeln............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">377</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p44 ft2">17.10.4 Kapitaltillägg ................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">378</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p45 ft2">17.11</P></TD>
<TD class="tr26 td48"><P class="p44 ft2">Solvenskapitalkravet – ingripanden...............................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">382</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p44 ft2">17.11.1 Åtgärdsplan vid bristande uppfyllelse av</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">solvenskapitalkravet .....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">382</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td48"><P class="p44 ft2">17.11.2 Krav på åtgärder när ett</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">försäkringsföretag inte uppfyller</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">solvenskapitalkravet .....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">383</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td48"><P class="p44 ft2">17.11.3 Förlängd tidsfrist för återställande av</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td48"><P class="p46 ft2">solvenskapitalkravet .....................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">384</P></TD>
</TR>
<TR>
<TD class="tr27 td47"><P class="p45 ft13">17.12</P></TD>
<TD class="tr27 td48"><P class="p44 ft13">Minimikapitalkravet – ingripanden ...............................</P></TD>
<TD class="tr27 td10"><P class="p19 ft13">386</P></TD>
</TR>
</TABLE>
<P class="p33 ft2"><SPAN class="ft2">17.13</SPAN><SPAN class="ft20">Inskränkningar i ett försäkringsföretags</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t24">
<TR>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td48"><P class="p44 ft2">förfoganderätt över tillgångar........................................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">388</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p45 ft2">17.14</P></TD>
<TD class="tr23 td48"><P class="p44 ft2">Återkallelse av tillstånd .................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">390</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p45 ft2">17.15</P></TD>
<TD class="tr23 td48"><P class="p44 ft2">Anmälan om tillstånd och återkallelse av tillstånd ........</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">393</P></TD>
</TR>
</TABLE>
<P class="p33 ft2"><SPAN class="ft2">17.16</SPAN><SPAN class="ft20">Bemyndigande avseende innehållet i en åtgärdsplan</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t25">
<TR>
<TD class="tr28 td7"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td8"><P class="p18 ft21">och i en finansiell saneringsplan ....................................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">393</P></TD>
</TR>
<TR>
<TD class="tr35 td7"><P class="p47 ft2">18 Grupper</P></TD>
<TD class="tr35 td49"><P class="p19 ft8">........................................................................................</P></TD>
<TD class="tr35 td18"><P class="p18 ft6"> </P></TD>
<TD class="tr35 td10"><P class="p19 ft2">394</P></TD>
</TR>
<TR>
<TD class="tr6 td7"><P class="p19 ft8">18.1 ............................</P></TD>
<TD colspan=2 class="tr6 td8"><P class="p18 ft7">Gruppreglerna i Solvens II - direktivet</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">394</P></TD>
</TR>
<TR>
<TD class="tr6 td7"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td49"><P class="p18 ft7">18.1.1</P></TD>
<TD class="tr6 td18"><P class="p18 ft7">Nya regler om grupper och definitioner av</P></TD>
<TD class="tr6 td10"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td7"><P class="p19 ft8">.......</P></TD>
<TD class="tr6 td49"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td18"><P class="p18 ft7">betydelse för omfattningen av en grupp</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">395</P></TD>
</TR>
<TR>
<TD class="tr6 td7"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td49"><P class="p18 ft7">18.1.2</P></TD>
<TD class="tr6 td18"><P class="p18 ft7">Definitioner av betydelse för</P></TD>
<TD class="tr6 td10"><P class="p18 ft8"> </P></TD>
</TR>
<TR>
<TD class="tr6 td7"><P class="p19 ft8">....................</P></TD>
<TD class="tr6 td49"><P class="p18 ft8"> </P></TD>
<TD class="tr6 td18"><P class="p18 ft7">omfattningen av grupptillsynen</P></TD>
<TD class="tr6 td10"><P class="p19 ft8">401</P></TD>
</TR>
<TR>
<TD class="tr22 td7"><P class="p19 ft11">.....................</P></TD>
<TD class="tr22 td49"><P class="p18 ft7">18.1.3</P></TD>
<TD class="tr22 td18"><P class="p18 ft11">Fall då grupptillsyn ska utövas</P></TD>
<TD class="tr22 td10"><P class="p19 ft11">404</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p26 ft7">Prop. 2015/16:9</P>
<P class="p48 ft8">9</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_10">
<TABLE cellpadding=0 cellspacing=0 class="t26">
<TR>
<TD class="tr4 td50"><P class="p49 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td51"><P class="p35 ft2">18.1.4</P></TD>
<TD class="tr4 td52"><P class="p50 ft2">Nivån för grupptillsynen................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">409</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.5</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Utseende av grupptillsynsmyndighet.............</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">410</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.6</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Överenskommelse och beslut om</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">utseende av grupptillsynsmyndighet .............</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">413</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.7</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Hänskjutande av ett ärende om utseende</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">av grupptillsynsmyndighet till Europeiska</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">försäkrings- och</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">tjänstepensionsmyndigheten..........................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">415</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.8</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Beslut om att inte beakta ett företag vid</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">grupptillsynen................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">416</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.9</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Parallella regelverk........................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">417</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.10</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Gruppsolvens.................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">419</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.1.11</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Återkommande beräkningar av kapitalbas</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">och kapitalkrav på gruppnivå och</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">rapportering av resultatet av</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">beräkningarna ................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">434</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p19 ft2">18.2</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Åtgärder för att underlätta grupptillsyn..........................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">436</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.1</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Internationellt samarbete och utbyte av</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">information mellan tillsynsmyndigheter........</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">436</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p35 ft2">18.2.2</P></TD>
<TD class="tr26 td52"><P class="p50 ft2">Finansinspektionens rättigheter och</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">skyldigheter i förhållande till andra</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">tillsynsmyndigheter .......................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">439</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p35 ft2">18.2.3</P></TD>
<TD class="tr26 td52"><P class="p50 ft2">Kontroll av information.................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">441</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.4</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Rapportering av väsentliga</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">riskkoncentrationer och betydande</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">transaktioner inom en grupp..........................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">443</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.5</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Undantag från kravet på tillsyn över</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">riskkoncentrationer och transaktioner</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">inom en grupp................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">446</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.6</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Tillsyn över transaktioner inom grupper</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">där moderföretaget är ett</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">försäkringsholdingföretag med blandad</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">verksamhet ....................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">447</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.7</P></TD>
<TD class="tr23 td52"><P class="p50 ft22">Företagsstyrningssystemet inom en grupp.....</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">448</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p35 ft2">18.2.8</P></TD>
<TD class="tr26 td52"><P class="p50 ft2">Tillgång till information ................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">452</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.9</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Offentliggörande ...........................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">454</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.10</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Offentliggörande av strukturen på en</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">grupp 456</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.11</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Förseningsavgift för</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">försäkringsholdingföretag och blandade</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td52"><P class="p50 ft2">finansiella holdingföretag..............................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">456</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.12</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Ledningen i försäkringsholdingföretag</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">och blandade finansiella holdingföretag........</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">457</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p35 ft2">18.2.13</P></TD>
<TD class="tr26 td52"><P class="p50 ft2">Åtgärder för att säkerställa</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td52"><P class="p50 ft2">regelefterlevnad .............................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">459</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.14</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Moderföretag utanför EES ............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">461</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p35 ft2">18.2.15</P></TD>
<TD class="tr26 td52"><P class="p50 ft2">Kontroll av likvärdighet – nivåer...................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">463</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p35 ft2">18.2.16</P></TD>
<TD class="tr23 td52"><P class="p50 ft2">Om likvärdighet föreligger............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">464</P></TD>
</TR>
<TR>
<TD class="tr28 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td51"><P class="p35 ft2">18.2.17</P></TD>
<TD class="tr28 td52"><P class="p50 ft2">Om likvärdighet inte föreligger .....................</P></TD>
<TD class="tr28 td14"><P class="p19 ft2">465</P></TD>
</TR>
<TR>
<TD class="tr36 td50"><P class="p51 ft2">10</P></TD>
<TD class="tr36 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td52"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td14"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_11">
<TABLE cellpadding=0 cellspacing=0 class="t27">
<TR>
<TD class="tr4 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td22"><P class="p35 ft2">18.2.18</P></TD>
<TD class="tr4 td53"><P class="p50 ft2">Nationell undergrupptillsyn och</P></TD>
<TD class="tr4 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td17"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">överenskommelser om samordnad</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">grupptillsyn över en undergrupp...................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">467</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p19 ft2">18.3</P></TD>
<TD colspan=2 class="tr26 td33"><P class="p35 ft2">Tillsyn över vissa grupper med centraliserad</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td33"><P class="p35 ft2">riskhantering – särskild tillsynsordning.........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">473</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.1</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Inledning.......................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">473</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.2</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Ansökan om tillstånd för dotterföretag att</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">omfattas av särskild tillsynsordning .............</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">474</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.3</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Beslut om särskild tillsynsordning................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">475</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.4</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Innebörden av särskild tillsynsordning.........</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">476</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.5</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Åtgärder för det fall ett dotterföretags</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">riskprofil avviker från en intern modell</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">inom en grupp...............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">477</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.6</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Åtgärder för det fall ett dotterföretags</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">riskprofil avviker väsentligt från de</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">antaganden som gjorts för beräkningen</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">enligt standardformeln..................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">478</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.7</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Beslut efter överenskommelse inom</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">tillsynskollegiet.............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">479</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.8</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Åtgärder om solvenskapitalkravet inte är</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">uppfyllt .........................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">479</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.9</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Åtgärder vid försämring av de</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">ekonomiska förhållandena i ett</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">dotterföretag .................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">480</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.10</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">När en överenskommelse inte kan träffas.....</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">481</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.11</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Åtgärder om minimikapitalkravet inte är</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">uppfyllt .........................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">482</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.12</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Hänskjutande till Europeiska försäkrings-</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">och tjänstepensionsmyndigheten vid</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">oenighet om ansökningar..............................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">483</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.13</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Hänskjutande till Europeiska försäkrings-</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">och tjänstepensionsmyndigheten vid</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">oenighet om åtgärdsförslag...........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">484</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.14</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Finansinspektionen ska skjuta upp sitt</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">beslut om hänskjutande skett........................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">485</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.15</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Upphörande av särskild tillsynsordning .......</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">486</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.16</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Omedelbar underrättelse i de fall då den</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">särskilda tillsynsordningen har upphört........</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">487</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.17</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Moderföretagets åtgärder vid bristande</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">uppfyllelse av villkoren för särskild</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">tillsynsordning ..............................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">487</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.18</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Finansinspektionens kontroll av villkoren</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">för särskild tillsynsordning ...........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">488</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.19</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Bristande villkorsuppfyllelse........................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">488</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.20</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Ny ansökan för det fall att ett tillstånd att</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">omfattas av en särskild tillsynsordning</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p50 ft2">upphört att gälla............................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">489</P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">18.3.21</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Tillämplig lag vid prövningen av</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">ansökningar ..................................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">490</P></TD>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">18.3.22</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Beslut av behörig myndighet inom EES</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td53"><P class="p50 ft2">eller av tillsynskollegiet................................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">490</P></TD>
<TD class="tr28 td17"><P class="p19 ft2">11</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_12">
<TABLE cellpadding=0 cellspacing=0 class="t26">
<TR>
<TD class="tr29 td54"><P class="p53 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td55"><P class="p54 ft2">19</P></TD>
<TD colspan=2 class="tr29 td56"><P class="p37 ft23">Specialföretag ...............................................................................</P></TD>
<TD class="tr29 td57"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p19 ft2">491</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">19.1</P></TD>
<TD class="tr26 td58"><P class="p35 ft5">Bakgrund ........................................................................</P></TD>
<TD class="tr26 td57"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p19 ft2">491</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">19.2</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Utgångspunkter för reglering av specialföretag i</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">svensk rätt.......................................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">495</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">19.3</P></TD>
<TD class="tr23 td58"><P class="p35 ft5">Tillstånd..........................................................................</P></TD>
<TD class="tr23 td57"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p19 ft2">496</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.3.1</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Tillståndsplikt................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">496</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p35 ft2">19.3.2</P></TD>
<TD class="tr26 td57"><P class="p18 ft2">Förutsättningar för tillstånd att driva</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td57"><P class="p18 ft2">verksamhet som specialföretag......................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">497</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.3.3</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Prövning av ansökan om tillstånd..................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">498</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">19.4</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Tillsyn över specialföretag .............................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">499</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.4.1</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Registeringsmyndighet..................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">499</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.4.2</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Tillsynen och dess omfattning.......................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">500</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.4.3</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Upplysningar från ett specialföretag till</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td57"><P class="p18 ft2">Finansinspektionen........................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">500</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.4.4</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Avgifter till Finansinspektionen ....................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">501</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">19.5</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Ingripande mot specialföretag ........................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">501</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p35 ft2">19.5.1</P></TD>
<TD class="tr26 td57"><P class="p18 ft2">När Finansinspektionen ska ingripa ..............</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">501</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.2</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Hur Finansinspektionen ska ingripa ..............</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">502</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.3</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">När Finansinspektionen får avstå från</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td57"><P class="p18 ft2">ingripande......................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">503</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.4</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Överträdelser av beslut om rättelser ..............</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">504</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.5</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Återkallelse av tillstånd att bedriva</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td57"><P class="p18 ft2">verksamhet som specialföretag......................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">504</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.6</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Straffavgift ....................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">505</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p35 ft2">19.5.7</P></TD>
<TD class="tr23 td57"><P class="p18 ft2">Förseningsavgift ............................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">506</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p35 ft2">19.5.8</P></TD>
<TD class="tr26 td57"><P class="p18 ft2">Verkställighet av beslut om straffavgift</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td57"><P class="p18 ft2">och förseningsavgift ......................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">507</P></TD>
</TR>
<TR>
<TD class="tr24 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td58"><P class="p35 ft2">19.5.9</P></TD>
<TD class="tr24 td57"><P class="p18 ft2">Ingripande mot den som saknar tillstånd.......</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">507</P></TD>
</TR>
<TR>
<TD class="tr25 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td55"><P class="p54 ft2">20</P></TD>
<TD colspan=2 class="tr25 td56"><P class="p37 ft23">Återförsäkring...............................................................................</P></TD>
<TD class="tr25 td57"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td14"><P class="p19 ft2">508</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p37 ft2">20.1</P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">Likvärdighetsbedömningar</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">(ekvivalensbedömningar) ...............................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">508</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">20.2</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Förbud mot att vägra att godkänna återförsäkrings-</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td37"><P class="p35 ft2">och retrocessionsavtal ....................................................</P></TD>
<TD class="tr26 td14"><P class="p19 ft2">510</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">20.3</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Förbud mot pantsättning av tillgångar............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">511</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">20.4</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Finansiell återförsäkring.................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">512</P></TD>
</TR>
<TR>
<TD class="tr24 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td36"><P class="p37 ft2">20.5</P></TD>
<TD colspan=2 class="tr24 td37"><P class="p35 ft2">Koassurans .....................................................................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">513</P></TD>
</TR>
<TR>
<TD class="tr4 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td55"><P class="p54 ft2">21</P></TD>
<TD colspan=3 class="tr4 td39"><P class="p37 ft2">Försäkringsgivare från tredjeland .................................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">514</P></TD>
</TR>
<TR>
<TD class="tr4 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr4 td59"><P class="p54 ft2">22 Genomförande av ändringarna i prospektdirektivet med</P></TD>
<TD class="tr4 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td39"><P class="p37 ft2">anledning av omnibus <NOBR>II-direktivet ...............................................</NOBR></P></TD>
<TD class="tr23 td14"><P class="p19 ft2">517</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">22.1</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Prospektets utformning ..................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">517</P></TD>
</TR>
<TR>
<TD class="tr24 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td36"><P class="p37 ft2">22.2</P></TD>
<TD colspan=2 class="tr24 td37"><P class="p35 ft2">Övriga ändringar i prospektdirektivet ............................</P></TD>
<TD class="tr24 td14"><P class="p19 ft2">518</P></TD>
</TR>
<TR>
<TD class="tr4 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr4 td59"><P class="p54 ft2">23 Finansiella konglomerat – specialföretag......................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">518</P></TD>
</TR>
<TR>
<TD class="tr4 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td55"><P class="p54 ft2">24</P></TD>
<TD colspan=3 class="tr4 td39"><P class="p37 ft2">Ikraftträdande- och övergångsbestämmelser.................................</P></TD>
<TD class="tr4 td14"><P class="p19 ft2">520</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">24.1</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Ikraftträdande- och infasningsperiod..............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">520</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p37 ft2">24.2</P></TD>
<TD colspan=2 class="tr23 td37"><P class="p35 ft2">Övergångsreglering ........................................................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">523</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p35 ft2">24.2.1</P></TD>
<TD class="tr26 td57"><P class="p18 ft2">Företag som har upphört med sin</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td57"><P class="p18 ft2">verksamhet (s.k. run off) ...............................</P></TD>
<TD class="tr23 td14"><P class="p19 ft2">523</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr37 td54"><P class="p55 ft2">12</P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td58"><P class="p35 ft2">24.2.2</P></TD>
<TD class="tr28 td57"><P class="p18 ft2">Senaste tidpunkt för rapportering ..................</P></TD>
<TD class="tr28 td14"><P class="p19 ft2">525</P></TD>
</TR>
<TR>
<TD class="tr38 td55"><P class="p18 ft24"> </P></TD>
<TD class="tr38 td36"><P class="p18 ft24"> </P></TD>
<TD class="tr38 td58"><P class="p18 ft24"> </P></TD>
<TD class="tr38 td57"><P class="p18 ft24"> </P></TD>
<TD class="tr38 td14"><P class="p18 ft24"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_13">
<TABLE cellpadding=0 cellspacing=0 class="t28">
<TR>
<TD class="tr4 td60"><P class="p56 ft2">24.2.3</P></TD>
<TD class="tr4 td46"><P class="p43 ft2">Behandlingen av kapitalbasposter som har</P></TD>
<TD class="tr4 td42"><P class="p19 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td60"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td46"><P class="p43 ft13">emitterats före lagens ikraftträdande ............</P></TD>
<TD class="tr27 td42"><P class="p21 ft13">526</P></TD>
</TR>
</TABLE>
<P class="p57 ft2"><SPAN class="ft2">24.2.4</SPAN><SPAN class="ft25">Tillämpliga bestämmelser för vissa typer</SPAN></P>
<P class="p58 ft2">av lån som har getts ut före 1 januari 2011... 527</P>
<TABLE cellpadding=0 cellspacing=0 class="t29">
<TR>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td22"><P class="p35 ft2">24.2.5</P></TD>
<TD class="tr28 td53"><P class="p50 ft2">Beräkningen av kapitalkravet för</P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">koncentrationsrisk och räntedifferensrisk</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p22 ft2">enligt standardformeln..................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">528</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.6</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Ytterligare övergångsregler för</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">beräkningen av kapitalkravet för</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p22 ft2">aktiekursrisken enligt standardformeln.........</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">529</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.7</P></TD>
<TD class="tr23 td53"><P class="p22 ft2">Efterlevnaden av solvenskapitalkravet .........</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">530</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.8</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Övergångsregler för uppfyllelse av</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p22 ft2">minimikapitalkravet......................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">531</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">24.2.9</P></TD>
<TD class="tr26 td53"><P class="p22 ft2">Beräkning av minimikapitalkravet ...............</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">532</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.10</P></TD>
<TD class="tr23 td53"><P class="p50 ft2">Försäkringsföretag som bedriver</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p50 ft2">verksamhet som avser</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td53"><P class="p22 ft2">tjänstepensionsförsäkringar ..........................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">533</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.11</P></TD>
<TD class="tr23 td53"><P class="p22 ft2">Riskfria räntor...............................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">545</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.12</P></TD>
<TD class="tr23 td53"><P class="p22 ft2">Försäkringstekniska avsättningar..................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">546</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p35 ft2">24.2.13</P></TD>
<TD class="tr26 td53"><P class="p50 ft2">Interna modeller för beräkning av det</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td53"><P class="p22 ft2">gruppbaserade solvenskapitalkravet .............</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">548</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p35 ft2">24.2.14</P></TD>
<TD class="tr23 td53"><P class="p22 ft2">Övergångsbestämmelser för grupp ...............</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">549</P></TD>
</TR>
<TR>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td22"><P class="p35 ft2">24.2.15</P></TD>
<TD class="tr24 td53"><P class="p22 ft2">Krav på plan för infasning m.m....................</P></TD>
<TD class="tr24 td10"><P class="p19 ft2">551</P></TD>
</TR>
<TR>
<TD class="tr29 td40"><P class="p19 ft2">25</P></TD>
<TD colspan=3 class="tr29 td61"><P class="p54 ft2">Förslagens konsekvenser..............................................................</P></TD>
<TD class="tr29 td10"><P class="p19 ft2">552</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p54 ft2">25.1</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Konsekvenser för försäkringsföretagen.........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">553</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p54 ft2">25.2</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Konsekvenser för försäkringsmarknaden ......................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">557</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p54 ft2">25.3</P></TD>
<TD colspan=2 class="tr26 td33"><P class="p22 ft2">Konsekvenser för kapitalmarknaden .............................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">559</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p54 ft2">25.4</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Konsekvenser för försäkringstagarna ............................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">562</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p54 ft2">25.5</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">Konsekvenser för myndigheter......................................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">563</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p54 ft2">25.6</P></TD>
<TD colspan=2 class="tr26 td33"><P class="p22 ft2">Konsekvenser för domstolar..........................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">564</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td21"><P class="p54 ft2">25.7</P></TD>
<TD colspan=2 class="tr28 td33"><P class="p22 ft2">Samhällsekonomiska konsekvenser ..............................</P></TD>
<TD class="tr28 td10"><P class="p19 ft2">564</P></TD>
</TR>
<TR>
<TD class="tr29 td40"><P class="p19 ft2">26</P></TD>
<TD colspan=3 class="tr29 td61"><P class="p54 ft2">Författningskommentar................................................................</P></TD>
<TD class="tr29 td10"><P class="p19 ft2">565</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p54 ft2">26.1</P></TD>
<TD colspan=2 class="tr23 td33"><P class="p59 ft2">Förslaget till lag om ändring i</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td33"><P class="p22 ft2">försäkringsrörelselagen (2010:2043).............................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">565</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.2</SPAN><SPAN class="ft19">Förslaget till lag om ändring i lagen (1967:531) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr23 td9"><P class="p18 ft2">tryggande av pensionsutfästelse m.m. ...........................</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">644</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.3</SPAN><SPAN class="ft19">Förslaget till lag om ändring i förmånsrättslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr26 td11"><P class="p19 ft2">(1970:979) .....................................................................</P></TD>
<TD class="tr26 td12"><P class="p19 ft2">645</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.4</SPAN><SPAN class="ft19">Förslaget till lag om ändring i lagen (1984:404) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr26 td9"><P class="p18 ft2">stämpelskatt vid inskrivningsmyndigheter ....................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">645</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.5</SPAN><SPAN class="ft19">Förslaget till lag om ändring i konkurslagen</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr23 td11"><P class="p19 ft2">(1987:672) .....................................................................</P></TD>
<TD class="tr23 td12"><P class="p19 ft2">645</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.6</SPAN><SPAN class="ft19">Förslaget till lag om ändring i lagen (1991:980) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr26 td9"><P class="p18 ft2">handel med finansiella instrument.................................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">645</P></TD>
</TR>
</TABLE>
<P class="p60 ft2"><SPAN class="ft2">26.7</SPAN><SPAN class="ft19">Förslaget till lag om ändring i lagen (1995:1560) om</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr26 td9"><P class="p18 ft2">årsredovisning i försäkringsföretag ...............................</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">646</P></TD>
</TR>
</TABLE>
<P class="p61 ft2"><SPAN class="ft2">26.8</SPAN><SPAN class="ft19">Förslaget till lag om ändring i lagen (1998:293) om utländska försäkringsgivares och</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t30">
<TR>
<TD class="tr24 td9"><P class="p18 ft2">tjänstepensionsinstituts verksamhet i Sverige ...............</P></TD>
<TD class="tr24 td10"><P class="p19 ft2">646</P></TD>
</TR>
</TABLE>
<P class="p62 ft2">13</P>
</DIV>
<DIV id="page_14">
<TABLE cellpadding=0 cellspacing=0 class="t31">
<TR>
<TD class="tr4 td17"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td62"><P class="p34 ft2">26.9</P></TD>
<TD class="tr4 td63"><P class="p39 ft2">Förslaget till lag om ändring i lagen (1998:710) med</P></TD>
<TD class="tr4 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">vissa bestämmelser om Pensionsmyndighetens</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">premiepensionsverksamhet ............................................</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">649</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p34 ft2">26.10</P></TD>
<TD class="tr26 td63"><P class="p39 ft2">Förslaget till lag om ändring i lagen (2000:35) om</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft22">byte av redovisningsvaluta i finansiella företag .............</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">650</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p34 ft2">26.11</P></TD>
<TD class="tr23 td63"><P class="p39 ft2">Förslag till lag om ändring i lagen (2000:562) om</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td63"><P class="p39 ft2">internationell rättslig hjälp i brottmål .............................</P></TD>
<TD class="tr26 td55"><P class="p19 ft2">651</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p34 ft2">26.12</P></TD>
<TD class="tr23 td63"><P class="p39 ft2">Förslag till lag om ändringa av</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">försäkringsavtalslagen (2005:104) .................................</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">651</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p34 ft2">26.13</P></TD>
<TD class="tr26 td63"><P class="p39 ft2">Förslaget till lag om ändring i aktiebolagslagen</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">(2005:551)......................................................................</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">651</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p34 ft2">26.14</P></TD>
<TD class="tr23 td63"><P class="p39 ft2">Förslaget till lag om ändring i lagen (2006:531) om</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">särskild tillsyn över finansiella konglomerat..................</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">652</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p34 ft2">26.15</P></TD>
<TD class="tr26 td63"><P class="p39 ft2">Förslaget till lag om ändring i lagen (2007:528) om</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">värdepappersmarknaden.................................................</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">652</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p34 ft2">26.16</P></TD>
<TD class="tr23 td63"><P class="p39 ft2">Förslag till lag om ändring i lagen (2014:484) om en</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td63"><P class="p39 ft2">databas för övervakning av och tillsyn över</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td63"><P class="p39 ft2">finansmarknaderna .........................................................</P></TD>
<TD class="tr28 td55"><P class="p19 ft2">652</P></TD>
</TR>
<TR>
<TD class="tr29 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td62"><P class="p38 ft2">Bilaga 1</P></TD>
<TD class="tr29 td63"><P class="p39 ft2">Europaparlamentets och rådets direktiv</P></TD>
<TD class="tr29 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">2009/138/EG av den 25 november 2009 om</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td63"><P class="p39 ft2">upptagande och utövande av försäkrings- och</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td63"><P class="p39 ft2">återförsäkringsverksamhet (Solvens II)..........................</P></TD>
<TD class="tr28 td55"><P class="p19 ft2">653</P></TD>
</TR>
<TR>
<TD class="tr29 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td62"><P class="p38 ft2">Bilaga 2</P></TD>
<TD class="tr29 td63"><P class="p39 ft2">Europaparlamentets och rådets direktiv 2014/51/EU</P></TD>
<TD class="tr29 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">av den 16 april 2014 om ändring av direktiven</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td63"><P class="p39 ft2">2003/71/EG och 2009/138/EG och förordningarna</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">(EG) nr 1060/2009, (EU) nr 1094/2010 och (EU) nr</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">1095/2010 med avseende på befogenheterna för</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td63"><P class="p39 ft2">Europeiska tillsynsmyndigheten (Europeiska</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">försäkrings- och tjänstepensionsmyndigheten) och</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td63"><P class="p39 ft2">Europeiska tillsynsmyndigheten (Europeiska</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td63"><P class="p39 ft2">värdepappers- och marknadsmyndigheten)....................</P></TD>
<TD class="tr24 td55"><P class="p19 ft2">808</P></TD>
</TR>
<TR>
<TD class="tr4 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td62"><P class="p38 ft2">Bilaga 3</P></TD>
<TD class="tr4 td63"><P class="p39 ft2">Promemorians lagförslag................................................</P></TD>
<TD class="tr4 td55"><P class="p19 ft2">869</P></TD>
</TR>
<TR>
<TD class="tr39 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td62"><P class="p38 ft2">Bilaga 4</P></TD>
<TD class="tr39 td63"><P class="p39 ft2">Förteckning över remissinstanserna ...............................</P></TD>
<TD class="tr39 td55"><P class="p19 ft2">953</P></TD>
</TR>
<TR>
<TD class="tr39 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td62"><P class="p38 ft2">Bilaga 5</P></TD>
<TD class="tr39 td63"><P class="p39 ft2">Lagrådsremissens lagförslag ..........................................</P></TD>
<TD class="tr39 td55"><P class="p19 ft2">954</P></TD>
</TR>
<TR>
<TD class="tr39 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td62"><P class="p38 ft2">Bilaga 6</P></TD>
<TD class="tr39 td63"><P class="p39 ft2">Lagrådets yttrande........................................................</P></TD>
<TD class="tr39 td55"><P class="p19 ft2">1094</P></TD>
</TR>
<TR>
<TD class="tr4 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td64"><P class="p38 ft2">Utdrag ur protokoll vid regeringssammanträde den 17 september</P></TD>
<TD class="tr4 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td63"><P class="p18 ft2">2015 ...................................................................................</P></TD>
<TD class="tr28 td55"><P class="p19 ft2">1132</P></TD>
</TR>
<TR>
<TD class="tr4 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td64"><P class="p38 ft2">Rättsdatablad.......................................................................................</P></TD>
<TD class="tr4 td55"><P class="p19 ft2">1133</P></TD>
</TR>
</TABLE>
<P class="p63 ft2">14</P>
</DIV>
<DIV id="page_15">
<TABLE cellpadding=0 cellspacing=0 class="t32">
<TR>
<TD class="tr40 td65"><P class="p64 ft1">1</P></TD>
<TD class="tr40 td66"><P class="p35 ft1">Förslag till riksdagsbeslut</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p65 ft2">Regeringen föreslår att riksdagen antar regeringens förslag till</P>
<P class="p66 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">lag om ändring i försäkringsrörelselagen (2010:2043),</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft27">lag om ändring i lagen (1967:531) om tryggande av pensionsutfästelse m.m.,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft28">lag om ändring i förmånsrättslagen (1970:979),</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">4.</SPAN><SPAN class="ft27">lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft28">lag om ändring i konkurslagen (1987:672),</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft28">lag om ändring i lagen (1991:980) om handel med finansiella instrument,</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft26">lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretag,</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">8.</SPAN><SPAN class="ft27">lag om ändring i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige,</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">9.</SPAN><SPAN class="ft28">lag om ändring i lagen (1998:710) med vissa bestämmelser om Pensionsmyndighetens premiepensionsverksamhet,</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">10.</SPAN><SPAN class="ft26">lag om ändring i lagen (2000:35) om byte av redovisningsvaluta i finansiella företag,</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">11.</SPAN><SPAN class="ft29">lag om ändring i lagen (2000:562) om internationell rättshjälp i brottmål,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">12.</SPAN><SPAN class="ft28">lag om ändring i försäkringsavtalslagen (2005:104),</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">13.</SPAN><SPAN class="ft28">lag om ändring i aktiebolagslagen (2005:551),</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">14.</SPAN><SPAN class="ft26">lag om ändring i lagen (2006:531) om särskild tillsyn över finansiella konglomerat,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">15.</SPAN><SPAN class="ft28">lag om ändring i lagen (2007:528) om värdepappersmarknaden,</SPAN></P>
<P class="p69 ft31"><SPAN class="ft2">16.</SPAN><SPAN class="ft30">lag om ändring i lagen (2014:484) om en databas för övervakning av och tillsyn över finansmarknaderna.</SPAN></P>
<P class="p70 ft2">15</P>
</DIV>
<DIV id="page_16">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD rowspan=2 class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td69"><P class="p54 ft32">2</P></TD>
<TD class="tr39 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td71"><P class="p18 ft32">Lagtext</P></TD>
<TD class="tr39 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr41 td69"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td70"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td77"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td78"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td72"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td73"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td74"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td75"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td76"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td10"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr42 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr42 td79"><P class="p54 ft2">Regeringen har följande förslag till lagtext.</P></TD>
<TD class="tr42 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr42 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr42 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr42 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr43 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr43 td69"><P class="p54 ft34">2.1</P></TD>
<TD class="tr43 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr43 td80"><P class="p18 ft34">Förslag till lag om ändring i</P></TD>
<TD class="tr43 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr43 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr43 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr39 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr39 td81"><P class="p18 ft34">försäkringsrörelselagen (2010:2043)</P></TD>
<TD class="tr39 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr44 td82"><P class="p71 ft2">Härigenom föreskrivs<SPAN class="ft35">1 </SPAN>i fråga om försäkringsrörelselagen (2010:2043)<SPAN class="ft35">2</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2"><SPAN class="ft3">dels </SPAN>att <NOBR>5–9</NOBR> kap., 1 kap. 8 §, 3 kap. <NOBR>8–14</NOBR> och 22 §§, 4 kap., 5, 6 och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td59"><P class="p54 ft2">8 §§, 14 kap. 8 och 17 §§, 16 kap. 4 och 5 §§ ska upphöra att gälla,</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2"><SPAN class="ft3">dels </SPAN>att rubriken till 14 kap. och rubrikerna närmast före 1 kap. 8 §,</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">3 kap. <NOBR>8–14</NOBR> och 22 §§, 4 kap. 6 och 8 §§, 14 kap. 17 §, 16 kap. 4 och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td83"><P class="p54 ft2">5 §§ ska utgå,</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2"><SPAN class="ft3">dels </SPAN>att nuvarande 10 kap. ska betecknas 14 kap., nuvarande 17 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">ska betecknas 21 kap., nuvarande 14 kap. <NOBR>1–7</NOBR> §§ ska betecknas 17 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p54 ft2"><NOBR>1–8</NOBR> §§,</P></TD>
<TD colspan=5 class="tr23 td84"><P class="p1 ft2">nuvarande 14 kap. <NOBR>9–15</NOBR> §§ ska</P></TD>
<TD colspan=2 class="tr23 td85"><P class="p18 ft2">betecknas</P></TD>
<TD colspan=2 class="tr23 td86"><P class="p19 ft2">17 kap. <NOBR>9–15</NOBR> §§,</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">nuvarande 14 kap. 16 § ska betecknas 17 kap. 29 §, nuvarande 14 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">18 § ska betecknas 17 kap. 30 §, nuvarande 16 kap. <NOBR>1–3</NOBR> §§ ska betecknas</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">18 kap. <NOBR>1–3</NOBR> §§, nuvarande 16 kap. <NOBR>6–12</NOBR> §§ ska betecknas 18 kap. 9–</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td59"><P class="p54 ft2">15 §§, nuvarande 16 kap. <NOBR>14–26</NOBR> §§ ska betecknas 18 kap. <NOBR>16–28</NOBR> §§,</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2"><SPAN class="ft3">dels </SPAN>att 1 kap. 1, 6, 7, 12, 13, 19, 20 och 23 §§, 2 kap. 2, 4, 10 och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">19 §§, 3 kap. 2 och 17 §§, 4 kap. 2 §, 11 kap. 6 §, nya 17 kap. 2, 3, 7, 8,</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">12 och 30 §§, 18 kap. 1, 2, <NOBR>10–13,</NOBR> 15 och 28 §§ och 21 kap. 1 och 5 §§</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">och att rubriken till 18 kap. och rubriken närmast före 1 kap. 13, 19 och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td27"><P class="p54 ft2">20 §§ och nya 17 kap. 3 § ska ha följande lydelse,</P></TD>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p71 ft3">dels</P></TD>
<TD class="tr23 td70"><P class="p18 ft2">att</P></TD>
<TD class="tr23 td77"><P class="p44 ft2">rubriken</P></TD>
<TD class="tr23 td78"><P class="p72 ft2">till</P></TD>
<TD class="tr23 td72"><P class="p73 ft22">nya</P></TD>
<TD class="tr23 td73"><P class="p72 ft2">14 kap.</P></TD>
<TD class="tr23 td74"><P class="p18 ft2">ska</P></TD>
<TD class="tr23 td75"><P class="p44 ft2">lyda</P></TD>
<TD class="tr23 td76"><P class="p1 ft2">”Överlåtelse</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">av</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td59"><P class="p54 ft2">försäkringsbestånd” och rubriken till nya 17 kap. ska lyda ”Tillsyn”,</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2"><SPAN class="ft3">dels </SPAN>att rubriken närmast före nuvarande 4 kap. 5 § ska sättas närmast</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">före nya 4 kap. 6 §, rubrikerna närmast före nuvarande 14 kap. <NOBR>1–3</NOBR> ska</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">sättas närmast före nya 17 kap. <NOBR>1–3</NOBR> §, rubriken närmast före nuvarande</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">14 kap. 5 § ska sättas närmast före nya 17 kap. 5 §, rubriken närmast före</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">nuvarande 14 kap. 6 ska sättas närmast före nya 17 kap. 7 §, rubriken</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td82"><P class="p19 ft2">närmast före nuvarande 14 kap. 7 ska sättas närmast före nya 17 kap. 8 §,</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">rubrikerna närmast före nuvarande 14 kap. <NOBR>10–15</NOBR> §§ ska sättas närmast</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">före nya 17 kap. <NOBR>10–15</NOBR> §, rubriken närmast före nuvarande 14 kap. 16</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td22"><P class="p54 ft2">ska sättas</P></TD>
<TD class="tr26 td77"><P class="p74 ft2">närmast</P></TD>
<TD class="tr26 td78"><P class="p18 ft2">före</P></TD>
<TD class="tr26 td72"><P class="p18 ft2">nya</P></TD>
<TD colspan=2 class="tr26 td58"><P class="p18 ft2">17 kap. 29 §,</P></TD>
<TD colspan=2 class="tr26 td5"><P class="p18 ft2">rubrikerna närmast</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">före</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">nuvarande 16 kap. <NOBR>1–3</NOBR> §§ ska sättas närmast före nya 18 kap. <NOBR>1–3</NOBR> §§,</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td82"><P class="p19 ft2">rubrikerna närmast före nuvarande 16 kap. <NOBR>6–8</NOBR> §§ ska sättas närmast före</P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr24 td82"><P class="p19 ft2">nya 18 kap. <NOBR>9–11</NOBR> §§, rubriken närmast före nuvarande 16 kap. 12 § ska</P></TD>
</TR>
</TABLE>
<P class="p75 ft38"><SPAN class="ft36">1</SPAN><SPAN class="ft37">Jfr. Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</SPAN></P>
<P class="p76 ft40"><SPAN class="ft36">2</SPAN><SPAN class="ft39">Senaste lydelse av</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t34">
<TR>
<TD class="tr45 td87"><P class="p18 ft41">6 kap. 3 § 2013:583</P></TD>
<TD colspan=2 class="tr45 td88"><P class="p18 ft41">17 kap. 6§ 2014:494</P></TD>
</TR>
<TR>
<TD class="tr38 td87"><P class="p18 ft38">6 kap. 12 § 2013:583</P></TD>
<TD class="tr38 td89"><P class="p18 ft42">17 kap. 29</P></TD>
<TD class="tr38 td26"><P class="p77 ft42">§ 2014:494</P></TD>
</TR>
<TR>
<TD class="tr45 td87"><P class="p18 ft41">9 kap. 1 § 2013:672</P></TD>
<TD class="tr45 td89"><P class="p18 ft42">18 kap. 15</P></TD>
<TD class="tr45 td26"><P class="p77 ft42">§ 2012:198</P></TD>
</TR>
<TR>
<TD class="tr38 td87"><P class="p18 ft38">9 kap. 8 a § 2013:672</P></TD>
<TD class="tr38 td89"><P class="p18 ft42">18 kap. 19</P></TD>
<TD class="tr38 td26"><P class="p77 ft42">§ 2011:887.</P></TD>
</TR>
<TR>
<TD class="tr46 td87"><P class="p18 ft43">9 kap. 10 § 2013:672</P></TD>
<TD class="tr46 td89"><P class="p18 ft44"> </P></TD>
<TD class="tr46 td26"><P class="p18 ft44"> </P></TD>
</TR>
</TABLE>
<P class="p26 ft2">16</P>
</DIV>
<DIV id="page_17">
<P class="p78 ft4">sättas närmast före nya 18 kap. 15 §, rubriken närmast före nuvarande Prop. 2015/16:9 16 kap. 14 § ska sättas närmast före nya 18 kap. 16 §, rubriken närmast</P>
<P class="p79 ft2">före nuvarande 16 kap. 17 § ska sättas närmast före nya 18 kap. 19 §, rubriken närmast före nuvarande 16 kap. 18 § ska sättas närmast före nya 18 kap. 20 §, rubrikerna närmast före nuvarande 16 kap. 22 och 23 §§ ska sättas närmast före nya 18 kap. 24 och 25 §§, rubrikerna närmast före nuvarande 16 kap. 25 och 26 §§ ska sättas närmast före 18 kap. 27 och 28 §§,</P>
<P class="p80 ft2"><SPAN class="ft3">dels </SPAN>att det ska införas nio nya kapitel, <NOBR>5–10,</NOBR> 16, 19 och 20 kap., 28 nya paragrafer, 1 kap. 16 a, 16 b, 19 <NOBR>a–19</NOBR> c §§, 4 kap. 5, 6, 17 a och 17 b §§, 17 kap. 3 a, 7 a och <NOBR>16–28</NOBR> §§, 18 kap. <NOBR>4–8</NOBR> §§ närmast före 1 kap. 16 a §, 4 kap. 5 och 17 a §§, nya 17 kap. 7 a och <NOBR>16–18,</NOBR> <NOBR>22–24</NOBR> §§ och 18 kap. 4, 5 och 8 §§ nya rubriker av följande lydelse.</P>
<P class="p81 ft2">17</P>
</DIV>
<DIV id="page_18">
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t35">
<TR>
<TD class="tr24 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr24 td91"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr24 td92"><P class="p18 ft45">Föreslagen lydelse</P></TD>
</TR>
</TABLE>
<P class="p82 ft46">1 kap.</P>
<P class="p83 ft2">1 §</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p84 ft4">Denna lag innehåller bestäm- melser om försäkringsrörelse som drivs av <SPAN class="ft47">svenska </SPAN>försäkringsföre- tag. Lagen gäller inte försäkrings- rörelse som drivs enligt andra författningar än denna lag.</P>
</DIV>
<DIV id="id_2_2">
<P class="p84 ft4">Denna lag innehåller bestäm- melser om försäkringsrörelse som drivs av försäkringsföretag <SPAN class="ft47">och om verksamhet som drivs av svenska specialföretag. </SPAN>Lagen gäller inte försäkringsrörelse som drivs enligt andra författningar än denna lag.</P>
</DIV>
</DIV>
<DIV id="id_3">
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD class="tr29 td93"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td95"><P class="p18 ft2">6 §</P></TD>
<TD class="tr29 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td93"><P class="p43 ft2">Bestämmelserna</P></TD>
<TD class="tr26 td72"><P class="p38 ft2">om</P></TD>
<TD class="tr26 td94"><P class="p19 ft2">livförsäk-</P></TD>
<TD colspan=3 class="tr26 td100"><P class="p85 ft2">Bestämmelserna om</P></TD>
<TD colspan=2 class="tr26 td62"><P class="p19 ft2">livförsäk-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">ring, med undantag <SPAN class="ft3">för 7 kap.</SPAN></P></TD>
<TD colspan=5 class="tr23 td102"><P class="p86 ft2">ring, med undantag <SPAN class="ft3">för 8 kap.</SPAN>, får</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2"><NOBR><SPAN class="ft3">12–14</SPAN></NOBR><SPAN class="ft3"> och 18 §§</SPAN>, får tillämpas på</P></TD>
<TD colspan=2 class="tr23 td103"><P class="p86 ft2">tillämpas</P></TD>
<TD colspan=3 class="tr23 td104"><P class="p19 ft2">på skadeförsäkringar</P></TD>
</TR>
<TR>
<TD class="tr26 td93"><P class="p18 ft2">skadeförsäkringar</P></TD>
<TD class="tr26 td72"><P class="p18 ft2">som</P></TD>
<TD class="tr26 td94"><P class="p19 ft2">avses i</P></TD>
<TD class="tr26 td95"><P class="p86 ft2">som</P></TD>
<TD class="tr26 td96"><P class="p87 ft22">avses</P></TD>
<TD colspan=2 class="tr26 td105"><P class="p88 ft2">i 2 kap. 11 §</P></TD>
<TD class="tr26 td99"><P class="p19 ft2">första</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">2 kap. 11 § första stycket klasserna</P></TD>
<TD colspan=5 class="tr23 td102"><P class="p86 ft2">stycket klasserna 1 och 2 samt på</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">1 och 2 samt på avgångsbidrags-</P></TD>
<TD colspan=4 class="tr23 td106"><P class="p86 ft2">avgångsbidragsförsäkringar.</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td93"><P class="p18 ft2">försäkringar.</P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD colspan=3 rowspan=2 class="tr0 td100"><P class="p85 ft2">Bestämmelserna om</P></TD>
<TD colspan=2 rowspan=2 class="tr0 td62"><P class="p19 ft2">livförsäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td93"><P class="p43 ft2">Bestämmelserna</P></TD>
<TD class="tr23 td72"><P class="p38 ft2">om</P></TD>
<TD class="tr23 td94"><P class="p19 ft2">livförsäk-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">ring, med undantag för 5 <SPAN class="ft3">kap. 3–</SPAN></P></TD>
<TD class="tr23 td95"><P class="p86 ft2">ring,</P></TD>
<TD class="tr23 td96"><P class="p89 ft2">med</P></TD>
<TD class="tr23 td97"><P class="p90 ft2">undantag</P></TD>
<TD class="tr23 td98"><P class="p91 ft2">för</P></TD>
<TD class="tr23 td99"><P class="p19 ft3"><SPAN class="ft2">5 </SPAN>och</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td101"><P class="p18 ft3">6 §§ samt 7 kap. <NOBR>12–14</NOBR> och 18 §§<SPAN class="ft2">,</SPAN></P></TD>
<TD colspan=5 class="tr26 td102"><P class="p86 ft2"><SPAN class="ft3">8 kap.</SPAN>, behöver inte tillämpas på</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">behöver inte tillämpas på sådana</P></TD>
<TD colspan=5 class="tr23 td102"><P class="p86 ft2">sådana livförsäkringar som avses i</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">livförsäkringar som avses i 2 kap.</P></TD>
<TD colspan=5 class="tr23 td102"><P class="p86 ft2">2 kap. 12 § klasserna I b och IV,</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td101"><P class="p18 ft2">12 § klasserna I b och IV, om</P></TD>
<TD colspan=5 class="tr26 td102"><P class="p86 ft2">om premien är beräknad och be-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">premien är beräknad och bestämd</P></TD>
<TD colspan=3 class="tr23 td100"><P class="p86 ft2">stämd för längst fem år.</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td93"><P class="p18 ft2">för längst fem år.</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr47 td93"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td95"><P class="p18 ft2">7 §</P></TD>
<TD class="tr47 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td99"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_4">
<DIV id="id_4_1">
<P class="p84 ft2">Ersättning som betalas i form av livränta eller sjukränta utgör livförsäkring om ersättningen betalas från en livförsäkring, och skadeförsäkring om ersättningen betalas från en skadeförsäkring. Om en sådan ränta har köpts i ett livförsäkringsföretag ska den dock i detta företag utgöra livförsäkring.</P>
<P class="p92 ft4">För sådan livränta eller sjukränta som tillhör skadeförsäkring gäller de särskilda bestämmelserna om livförsäkring i <SPAN class="ft47">5 </SPAN>kap. <NOBR><SPAN class="ft47">4–8</SPAN></NOBR><SPAN class="ft47"> §§ samt 10 kap</SPAN>. 16 och 17 §§.</P>
</DIV>
<DIV id="id_4_2">
<P class="p84 ft2">Ersättning som betalas i form av livränta eller sjukränta utgör livförsäkring om ersättningen betalas från en livförsäkring, och skadeförsäkring om ersättningen betalas från en skadeförsäkring. Om en sådan ränta har köpts i ett livförsäkringsföretag<SPAN class="ft3">, </SPAN>ska den dock i detta företag utgöra livförsäkring.</P>
<P class="p92 ft4">För sådan livränta eller sjukränta som tillhör skadeförsäkring gäller de särskilda bestämmelserna om livförsäkring i <SPAN class="ft47">14 </SPAN>kap. 16 och 17 §§.</P>
</DIV>
</DIV>
<DIV id="id_5">
<P class="p26 ft2">18</P>
</DIV>
</DIV>
<DIV id="page_19">
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD colspan=3 rowspan=2 class="tr48 td56"><P class="p43 ft2">I denna lag betyder</P></TD>
<TD class="tr47 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr47 td103"><P class="p93 ft2">12 §<SPAN class="ft35">3</SPAN></P></TD>
<TD class="tr47 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td42"><P class="p19 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr49 td47"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td112"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td113"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td107"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td70"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td108"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td109"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td108"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td109"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td110"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td111"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td42"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=15 class="tr26 td114"><P class="p43 ft2">1. <SPAN class="ft49">behörig myndighet</SPAN>: en utländsk myndighet som har behörighet att</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td115"><P class="p18 ft2">utöva tillsyn över en utländsk försäkringsgivare,</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td76"><P class="p43 ft3">2. <SPAN class="ft49">blandat</SPAN></P></TD>
<TD colspan=4 class="tr26 td116"><P class="p94 ft50">finansiellt</P></TD>
<TD colspan=3 class="tr26 td117"><P class="p95 ft49">holding-</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3"><SPAN class="ft49">företag</SPAN>: ett sådant företag som</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft3">avses</P></TD>
<TD class="tr23 td107"><P class="p88 ft3">i</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p1 ft45">1 kap.</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td99"><P class="p88 ft3">3 §</P></TD>
<TD class="tr23 td110"><P class="p96 ft3">4</P></TD>
<TD colspan=2 class="tr23 td119"><P class="p95 ft3">lagen</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft3">(2006:531) om särskild tillsyn över</P></TD>
</TR>
<TR>
<TD colspan=5 rowspan=2 class="tr0 td102"><P class="p97 ft2"><SPAN class="ft3">2</SPAN>. <SPAN class="ft49">EES</SPAN>: Europeiska ekonomiska</P></TD>
<TD colspan=7 class="tr23 td120"><P class="p18 ft3">finansiella konglomerat,</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=10 class="tr26 td118"><P class="p43 ft2"><SPAN class="ft3">3</SPAN>. <SPAN class="ft49">EES</SPAN>: Europeiska ekonomiska</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td56"><P class="p18 ft2">samarbetsområdet,</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td121"><P class="p18 ft2">samarbetsområdet,</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td122"><P class="p43 ft3">4. <NOBR><SPAN class="ft49">EES-försäkringsgivare</SPAN>:</NOBR></P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p95 ft3">en</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td123"><P class="p18 ft3">utländsk</P></TD>
<TD colspan=6 class="tr23 td86"><P class="p98 ft45">försäkringsgivare</P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p95 ft3">vars</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft3">hemland hör till EES och som</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">omfattas av Solvens <NOBR>II-direktivet,</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p43 ft3">5. <SPAN class="ft49">externt kreditvärderingsinsti-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft3"><SPAN class="ft49">tut</SPAN>:</P></TD>
<TD class="tr26 td107"><P class="p88 ft45">ett</P></TD>
<TD colspan=8 class="tr26 td124"><P class="p95 ft45">kreditvärderingsinstitut</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">som har fått tillstånd eller blivit</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td123"><P class="p18 ft3">certifierat</P></TD>
<TD colspan=3 class="tr23 td89"><P class="p43 ft3">enligt</P></TD>
<TD colspan=5 class="tr23 td125"><P class="p95 ft3">Europaparla-</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td76"><P class="p18 ft3">mentets och</P></TD>
<TD colspan=3 class="tr26 td126"><P class="p72 ft3">rådets</P></TD>
<TD colspan=4 class="tr26 td127"><P class="p95 ft3">förordning</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft3">(EG)</P></TD>
<TD class="tr23 td107"><P class="p50 ft3">nr</P></TD>
<TD colspan=5 class="tr23 td128"><P class="p45 ft3">1060/2009</P></TD>
<TD colspan=2 class="tr23 td78"><P class="p88 ft3">av</P></TD>
<TD class="tr23 td42"><P class="p95 ft3">den</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td76"><P class="p18 ft3">16 september</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p52 ft3">2009</P></TD>
<TD colspan=2 class="tr23 td129"><P class="p52 ft3">om</P></TD>
<TD colspan=2 class="tr23 td119"><P class="p95 ft45">kredit-</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft3">värderingsinstitut eller en central-</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">bank som utfärdar kreditvärder-</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">ingar som inte omfattas av den</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td105"><P class="p18 ft3">förordningen,</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td102"><P class="p97 ft3">3. <SPAN class="ft49">försäkringsholdingföretag</SPAN>: <SPAN class="ft2">ett</SPAN></P></TD>
<TD colspan=10 class="tr23 td118"><P class="p43 ft3">6. <SPAN class="ft49">försäkringsholdingföretag</SPAN>: <SPAN class="ft2">ett</SPAN></P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td102"><P class="p18 ft2">moderföretag som inte är ett för-</P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft2">moderföretag som inte är ett för-</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td102"><P class="p18 ft2">säkringsföretag, en <SPAN class="ft3">utländsk för-</SPAN></P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft2">säkringsföretag<SPAN class="ft3">, </SPAN>en <NOBR><SPAN class="ft3">EES-försäk-</SPAN></NOBR></P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td56"><P class="p18 ft3">säkringsgivare <SPAN class="ft2">eller</SPAN></P></TD>
<TD colspan=2 class="tr23 td67"><P class="p97 ft2">ett blandat</P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">ringsgivare, ett försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft2">finansiellt</P></TD>
<TD colspan=3 class="tr23 td130"><P class="p98 ft2">holdingföretag</P></TD>
<TD class="tr23 td112"><P class="p97 ft45">enligt</P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft2"><SPAN class="ft3">från tredjeland </SPAN>eller ett blandat</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td102"><P class="p18 ft3">1 kap. 3 § 3 lagen (2006:531) om</P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft2">finansiellt holdingföretag och vars</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft3">särskild</P></TD>
<TD class="tr23 td41"><P class="p18 ft3">tillsyn</P></TD>
<TD colspan=3 class="tr23 td93"><P class="p97 ft3">över finansiella</P></TD>
<TD colspan=3 class="tr23 td76"><P class="p18 ft2">huvudsakliga</P></TD>
<TD colspan=5 class="tr23 td131"><P class="p91 ft2">verksamhet</P></TD>
<TD class="tr23 td111"><P class="p22 ft2">är</P></TD>
<TD class="tr23 td42"><P class="p95 ft2">att</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td102"><P class="p18 ft2"><SPAN class="ft3">konglomerat </SPAN>och vars huvudsak-</P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft2">förvärva och förvalta andelar i</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td102"><P class="p18 ft2">liga verksamhet är att förvärva och</P></TD>
<TD colspan=10 class="tr26 td118"><P class="p18 ft2">dotterföretag som uteslutande eller</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft2">förvalta</P></TD>
<TD class="tr23 td41"><P class="p18 ft2">andelar</P></TD>
<TD class="tr23 td10"><P class="p99 ft2">i</P></TD>
<TD colspan=2 class="tr23 td67"><P class="p97 ft22">dotterföretag</P></TD>
<TD colspan=4 class="tr23 td105"><P class="p18 ft2">huvudsakligen</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p95 ft2">är</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td102"><P class="p18 ft2">som uteslutande eller huvudsakli-</P></TD>
<TD colspan=5 class="tr23 td121"><P class="p18 ft2">försäkringsföretag,</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td119"><P class="p95 ft3">EES-</P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft2">gen är</P></TD>
<TD colspan=3 class="tr26 td130"><P class="p38 ft2">försäkringsföretag</P></TD>
<TD class="tr26 td112"><P class="p97 ft3">eller</P></TD>
<TD colspan=5 class="tr26 td121"><P class="p18 ft3">försäkringsgivare</P></TD>
<TD colspan=2 class="tr26 td99"><P class="p19 ft3">eller</P></TD>
<TD colspan=3 class="tr26 td117"><P class="p95 ft3">försäk-</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td102"><P class="p18 ft3">utländska försäkringsgivare<SPAN class="ft2">, </SPAN>och</P></TD>
<TD colspan=8 class="tr23 td122"><P class="p18 ft3">ringsgivare från tredjeland,</P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td132"><P class="p43 ft45">7. <SPAN class="ft50">försäkringsholdingföretag</SPAN></P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft49">med</P></TD>
<TD colspan=3 class="tr26 td69"><P class="p1 ft49">blandad</P></TD>
<TD colspan=5 class="tr26 td133"><P class="p100 ft3"><SPAN class="ft49">verksamhet</SPAN>:</P></TD>
<TD class="tr26 td42"><P class="p95 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">moderföretag som inte är ett för-</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">säkringsföretag, en <NOBR>EES-försäk-</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td76"><P class="p18 ft3">ringsgivare,</P></TD>
<TD class="tr26 td108"><P class="p18 ft3">en</P></TD>
<TD colspan=6 class="tr26 td134"><P class="p95 ft45">försäkringsgivare</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td118"><P class="p18 ft3">från tredjeland, ett blandat finan-</P></TD>
</TR>
<TR>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft3">siellt</P></TD>
<TD colspan=5 class="tr23 td135"><P class="p101 ft3">holdingföretag</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td78"><P class="p100 ft3">eller</P></TD>
<TD class="tr23 td42"><P class="p95 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr24 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td112"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr24 td118"><P class="p18 ft3">försäkringsholdingföretag och som</P></TD>
</TR>
</TABLE>
<P class="p102 ft40"><SPAN class="ft51">3 </SPAN>Senaste lydelse 2013:672.</P>
<P class="p103 ft2">19</P>
</DIV>
<DIV id="page_20">
<DIV id="dimg1">
<INGENBILD zsrc="H303920x1.jpg/" id="img1">
</DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p104 ft3"><SPAN class="ft2">4. </SPAN><SPAN class="ft49">specialföretag</SPAN><SPAN class="ft2">: ett </SPAN>utländskt företag <SPAN class="ft2">som, utan att vara </SPAN>försäk- ringsgivare<SPAN class="ft2">, övertar </SPAN>risker <SPAN class="ft2">från ett försäkringsföretag eller en </SPAN>utländsk försäkringsgivare <SPAN class="ft2">och som </SPAN>helt <SPAN class="ft2">finansierar sin </SPAN>verksam- het <SPAN class="ft2">genom emissioner av skulde- brev eller någon annan liknande form av finansiering, för vilken rätten till återbetalning är under- ordnad företagens skyldigheter enligt avtal om riskövertagande</SPAN>.</P>
</DIV>
<DIV id="id_1_2">
<P class="p105 ft47">har minst ett dotterföretag som är försäkringsföretag,</P>
<P class="p106 ft3"><SPAN class="ft3">8.</SPAN><SPAN class="ft52">försäkringsgivare från tredje- land</SPAN>: en utländsk försäkrings- givare vars hemland inte hör till EES och som skulle omfattas av Solvens <NOBR>II-direktivet</NOBR> om dess hemland hörde till EES,</P>
<P class="p107 ft47"><SPAN class="ft3">9.</SPAN><SPAN class="ft53">grupptillsynsmyndighet</SPAN>: den myndighet som enligt 19 kap. 6 § ansvarar för grupptillsynen,</P>
<P class="p106 ft3"><SPAN class="ft45">10.</SPAN><SPAN class="ft54">Solvens </SPAN><NOBR>II-direktivet:</NOBR> Europaparlamentets och rådets</P>
<P class="p105 ft3">direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU,</P>
<P class="p108 ft3"><SPAN class="ft45">11.</SPAN><SPAN class="ft52">specialföretag</SPAN><SPAN class="ft2">: ett </SPAN>aktiebolag eller en ekonomisk förening <SPAN class="ft2">som, utan att vara </SPAN>ett försäkringsföretag eller en utländsk försäkrings- givare<SPAN class="ft2">, övertar </SPAN>försäkringsrisker <SPAN class="ft2">från ett försäkringsföretag eller en</SPAN></P>
<P class="p109 ft3"><NOBR>EES-försäkringsgivare</NOBR> <SPAN class="ft2">och som </SPAN>till fullo <SPAN class="ft2">finansierar sin </SPAN>exponering för riskerna genom inkomster från <SPAN class="ft2">emissioner av skuldebrev eller någon annan liknande form av finansiering, för vilken rätten till återbetalning är underordnad företagens skyldigheter enligt avtal om riskövertagande</SPAN>, och</P>
<P class="p110 ft3"><SPAN class="ft45">12.</SPAN><SPAN class="ft52">tillsynskollegium</SPAN>: en perma- nent men flexibel struktur för sam- arbete, samordning och besluts- fattande mellan Finansin- spektionen och en eller flera behöriga myndigheter eller mellan flera behöriga myndigheter vid</P>
<P class="p111 ft55">tillsynen över en grupp enligt 19 kap.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr39 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td137"><P class="p112 ft56">Intresseföretag</P></TD>
<TD class="tr39 td138"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td139"><P class="p113 ft56">Ägarintresse</P></TD>
</TR>
<TR>
<TD class="tr37 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td137"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td140"><P class="p114 ft2">13 §</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td141"><P class="p31 ft3">Om ett företag äger andelar i en</P></TD>
<TD class="tr23 td139"><P class="p19 ft3">Med ägarintresse avses att ett</P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td141"><P class="p31 ft3">juridisk person som inte är dot-</P></TD>
<TD class="tr26 td139"><P class="p19 ft3">företag direkt eller indirekt inne-</P></TD>
</TR>
<TR>
<TD class="tr28 td136"><P class="p115 ft2">20</P></TD>
<TD class="tr28 td137"><P class="p112 ft3">terföretag och</P></TD>
<TD class="tr28 td138"><P class="p31 ft3">utövar ett bety-</P></TD>
<TD class="tr28 td139"><P class="p19 ft3">har minst 20 procent av kapitalet</P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_21">
<DIV>
<DIV id="id_1">
<P class="p40 ft3">dande inflytande över den juri- diska personens driftmässiga och finansiella styrning och om ägan- det utgör ett led i en varaktig för- bindelse mellan företaget och den juridiska personen, är den juri- diska personen intresseföretag till företaget.</P>
<P class="p92 ft3">Om ett företag innehar minst 20 procent av rösterna för samt- liga andelar i en annan juridisk person, ska det anses ha sådant inflytande över och sådan för- bindelse med denna som avses i första stycket, om inte annat framgår av omständigheterna. Detsamma gäller om företagets dotterföretag eller företaget tillsammans med ett eller flera dotterföretag eller flera dot- terföretag tillsammans innehar minst 20 procent av rösterna för samtliga andelar i den juridiska personen.</P>
<P class="p116 ft3">I de fall som avses i första och andra styckena ska sådana rättig- heter som tillkommer någon som handlar i eget namn men för en annan fysisk eller juridisk persons räkning anses tillkomma den per- sonen.</P>
</DIV>
<DIV id="id_2">
<P class="p117 ft55">eller minst 20 procent av samtliga <SPAN class="ft31">Prop. 2015/16:9 </SPAN>röster i ett annat företag.</P>
<P class="p118 ft56">Anknutet företag</P>
<P class="p119 ft3">16 a §</P>
<P class="p120 ft47">Ett anknutet företag är ett före- tag som är</P>
<P class="p121 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">ett dotterföretag,</SPAN></P>
<P class="p122 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">ett företag som annars är föremål för ägarintresse, eller</SPAN></P>
<P class="p123 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">ett företag som har gemensam eller i huvudsak gemensam ledning enligt 16 b § med ett annat företag.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t39">
<TR>
<TD class="tr29 td69"><P class="p18 ft3">16 b §</P></TD>
<TD class="tr29 td142"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td144"><P class="p124 ft3">Företag har gemensam eller i</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td69"><P class="p18 ft3">huvudsak</P></TD>
<TD class="tr23 td142"><P class="p124 ft3">gemensam ledning om</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td69"><P class="p18 ft3">de</P></TD>
<TD class="tr23 td142"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td144"><P class="p124 ft3">1. står under samma ledning på</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td69"><P class="p18 ft3">grund av</P></TD>
<TD class="tr28 td142"><P class="p124 ft3">ett avtal mellan före-</P></TD>
<TD class="tr28 td143"><P class="p19 ft2">21</P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
</DIV>
<DIV id="page_22">
<DIV id="tx1"><SPAN class="ft47">Ett försäkringsföretag får bevil- jas undantag från </SPAN><NOBR><SPAN class="ft47">5–9,</SPAN></NOBR><SPAN class="ft47"> 16 och 19 kap. om</SPAN></DIV>
<DIV id="tx2"><SPAN class="ft47">1. företagets årliga tecknade bruttopremieinkomster inte över- stiger ett belopp som motsvarar fem miljoner euro,</SPAN></DIV>
<DIV id="tx3"><SPAN class="ft45">2. företagets totala försäkrings- tekniska avsättningar brutto, inklu- sive belopp som kan återvinnas enligt återförsäkringsavtal och från specialföretag, inte överstiger ett belopp som motsvarar tjugofem miljoner euro,</SPAN></DIV>
<DIV id="tx4"><SPAN class="ft3">3. företaget ingår i en grupp, om gruppens totala försäkringstekniska avsättningar, inklusive belopp som kan återvinnas brutto enligt åter- försäkringsavtal och från special- företag, inte överstiger ett belopp som motsvarar tjugofem miljoner euro,</SPAN></DIV>
<DIV id="tx5"><SPAN class="ft3">4. företagets verksamhet inte omfattar försäkrings- eller åter- försäkringsrisker som täcker </SPAN><NOBR><SPAN class="ft3">ansvars-,</SPAN></NOBR><SPAN class="ft3"> kredit- och borgensför- bindelser, såvida de inte utgör underordnade risker,</SPAN></DIV>
<DIV id="tx6"><SPAN class="ft55">5. företagets verksamhet inte omfattar mottagen återförsäkring</SPAN></DIV>
<DIV id="tx7"><SPAN class="ft47">a) med premier som överstiger ett belopp som motsvarar en halv miljon euro eller tio procent av</SPAN></DIV>
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td139"><P class="p18 ft3">tagen eller en bestämmelse i före-</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td139"><P class="p18 ft45">tagens bolagsordning, bolagsavtal</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">eller därmed jämförbara stadgar,</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td139"><P class="p72 ft3">2. har styrelser eller motsvar-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">ande organ i utländska företag</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">som till större delen består av</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td139"><P class="p18 ft3">samma personer och som har</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">fullgjort sitt uppdrag under räken-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td139"><P class="p18 ft3">skapsåret och fram till dess att</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td139"><P class="p18 ft3">årsredovisningar har upprättats i</P></TD>
</TR>
<TR>
<TD class="tr28 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td139"><P class="p18 ft3">de berörda företagen.</P></TD>
</TR>
<TR>
<TD class="tr37 td145"><P class="p125 ft56"><SPAN class="ft46">Undantag </SPAN>för direkt skade-</P></TD>
<TD class="tr37 td139"><P class="p18 ft56"><SPAN class="ft46">Undantag </SPAN>beroende på storlek</P></TD>
</TR>
<TR>
<TD class="tr24 td145"><P class="p125 ft56">försäkringsrörelse</P></TD>
<TD class="tr24 td139"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p126 ft2">19 §</P>
<P class="p127 ft3">I fråga om direkt skadeför- säkringsrörelse får undantag från denna lag i ett enskilt fall beslutas helt eller till vissa delar för</P>
<P class="p127 ft47">1. ömsesidiga försäkringsbolag och försäkringsföreningar, om</P>
<P class="p128 ft3">a) verksamheten inte omfattar kredit- eller borgensförsäkring eller annan ansvarsförsäkring än sådan som enligt 2 kap. 11 § andra stycket behandlas som underord- nad,</P>
<P class="p127 ft3">b) bolagsordningen eller stad- garna innehåller bestämmelser som tillåter uttaxering från del- ägare eller medlemmar,</P>
<P class="p127 ft3">c) den årliga premieinkomsten från skadeförsäkringsrörelsen inte överstiger ett belopp som mot- svarar fem miljoner euro, och</P>
<P class="p127 ft47">d) minst hälften av premiein- komsten kommer från företagets delägare eller medlemmar, samt</P>
<P class="p129 ft3">2. lokala skadeförsäkringsbolag som bara meddelar försäkring enligt 2 kap. 11 § första stycket klass 18 (assistans) i form av naturaförmåner och vilkas årliga premieinkomst inte överstiger ett belopp som motsvarar 200 000 euro.</P>
<P class="p130 ft2">22</P>
</DIV>
<DIV id="page_23">
<DIV>
<DIV id="id_1">
<P class="p26 ft3">bruttopremieinkomsterna, eller</P>
<P class="p131 ft3">b) där de försäkringstekniska avsättningar brutto, för belopp som kan återvinnas enligt åter- försäkringsavtal och från special- företag, inte överstiger ett belopp som motsvarar två och en halv miljon euro eller tio procent av de försäkringstekniska avsättningarna, och</P>
<P class="p132 ft3">6. inte något av de belopp som anges i <NOBR>1–3</NOBR> och 5 har överskridits under de föregående tre på varandra följande åren och inte heller förväntas göra detta inom de följande fem åren.</P>
<P class="p132 ft47">Undantag enligt första stycket får inte beviljas för ett försäkrings- företag som driver gränsöverskri- dande verksamhet eller verksam- het som sekundäretablering.</P>
<P class="p133 ft3">19 a §</P>
<P class="p134 ft3">Om något av de belopp som anges i 19 § första stycket <NOBR>1–3</NOBR> och 5 har överskridits under tre på varandra följande år, ska ett be- viljat undantag upphöra att gälla från och med det fjärde året. Ett försäkringsföretag ska snarast möjligt anmäla ett sådant över- skridande till Finansinspektionen.</P>
<P class="p135 ft3">19 b §</P>
<P class="p136 ft45">Ett företag får beviljas undantag från <NOBR>5–9,</NOBR> 16 och 19 kap. i samband med att det får tillstånd att bedriva försäkringsrörelse, om företagets tecknade bruttopremie- inkomster eller försäkringstekniska avsättningar brutto, inklusive belopp som kan återvinnas enligt återförsäkringsavtal och från specialföretag, inte förväntas över- skrida något av de belopp som anges i 19 § första stycket <NOBR>1–3</NOBR> och 5 inom de följande fem åren.</P>
<P class="p137 ft3">19 c §</P>
<P class="p138 ft55">Ett försäkringsföretag som beviljats undantag enligt 19 eller</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">23</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_24">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td146"><P class="p139 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td147"><P class="p1 ft3">19 b § ska åtminstone ha</P></TD>
<TD class="tr29 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td84"><P class="p29 ft3">1. tillgångar som uppgår till ett</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td84"><P class="p1 ft3">belopp som motsvarar försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td149"><P class="p1 ft3">ringstekniska</P></TD>
<TD class="tr23 td150"><P class="p72 ft3">avsättningar</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">för</P></TD>
</TR>
<TR>
<TD class="tr26 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td149"><P class="p1 ft3">egen räkning,</P></TD>
<TD class="tr26 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td26"><P class="p29 ft3">2. ett</P></TD>
<TD colspan=2 class="tr23 td90"><P class="p18 ft3">särskilt anpassat,</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">risk-</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td147"><P class="p1 ft3">baserat kapitalkrav,</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td149"><P class="p29 ft3">3. särskilt</P></TD>
<TD colspan=2 class="tr26 td17"><P class="p19 ft3">anpassade garanti-</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td26"><P class="p1 ft3">belopp,</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td84"><P class="p29 ft3">4. en tillräcklig kapitalbas, och</P></TD>
</TR>
<TR>
<TD class="tr26 td146"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td26"><P class="p29 ft3">5. ett</P></TD>
<TD colspan=3 class="tr26 td87"><P class="p19 ft3">företagsstyrningssystem</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td84"><P class="p1 ft3">som säkerställer att företaget styrs</P></TD>
</TR>
<TR>
<TD class="tr24 td146"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td84"><P class="p1 ft3">på ett sunt och ansvarsfullt sätt.</P></TD>
</TR>
<TR>
<TD class="tr50 td146"><P class="p140 ft56"><SPAN class="ft46">Undantag </SPAN>för direkt</P></TD>
<TD colspan=3 class="tr50 td147"><P class="p18 ft56"><SPAN class="ft46">Undantag </SPAN>beroende på</P></TD>
<TD class="tr50 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td146"><P class="p140 ft56">livförsäkringsrörelse</P></TD>
<TD colspan=2 class="tr24 td149"><P class="p18 ft56">verksamhet</P></TD>
<TD class="tr24 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr51 td151"><P class="p141 ft2">20 §</P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td146"><P class="p91 ft3">I fråga om direkt livförsäkrings-</P></TD>
<TD colspan=4 class="tr26 td84"><P class="p19 ft2">Undantag från denna lag i ett</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p91 ft2"><SPAN class="ft3">rörelse får </SPAN>undantag från denna lag</P></TD>
<TD colspan=4 class="tr23 td84"><P class="p19 ft2">enskilt fall <SPAN class="ft3">får </SPAN>beslutas helt eller till</P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p91 ft2">i ett enskilt fall beslutas helt eller</P></TD>
<TD colspan=2 class="tr23 td149"><P class="p18 ft2">vissa delar för</P></TD>
<TD class="tr23 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td146"><P class="p142 ft2">till vissa delar för</P></TD>
<TD class="tr23 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td150"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p143 ft2">1. försäkringsföretag som bara tillhandahåller försäkringsförmåner vid dödsfall, om förmånerna inte överstiger den genomsnittliga begravnings- kostnaden för en avliden person eller utgår i annan form än pengar<SPAN class="ft3">, </SPAN>och</P>
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr28 td152"><P class="p144 ft3"><SPAN class="ft2">2</SPAN>. försäkringsföreningar, om</P></TD>
<TD colspan=2 class="tr28 td97"><P class="p72 ft3"><SPAN class="ft2">2. </SPAN>lokala</P></TD>
<TD colspan=4 class="tr28 td42"><P class="p19 ft45">skadeförsäkringsbolag</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p144 ft3">a) stadgarna innehåller bestäm-</P></TD>
<TD class="tr23 td113"><P class="p18 ft3">som</P></TD>
<TD class="tr23 td153"><P class="p18 ft3">bara</P></TD>
<TD colspan=3 class="tr23 td136"><P class="p145 ft45">meddelar</P></TD>
<TD class="tr23 td29"><P class="p19 ft45">försäkring</P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p146 ft3">melser som tillåter uttaxering för</P></TD>
<TD class="tr26 td113"><P class="p18 ft3">enligt</P></TD>
<TD colspan=3 class="tr26 td149"><P class="p147 ft3">2 kap. 11 §</P></TD>
<TD colspan=2 class="tr26 td154"><P class="p19 ft3">första stycket</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft3">medlemmar, och</P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">klass 18 (assistans) i form av</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p144 ft3">b) den årliga premieinkomsten</P></TD>
<TD colspan=3 class="tr23 td67"><P class="p18 ft3">naturaförmåner</P></TD>
<TD class="tr23 td55"><P class="p90 ft3">och</P></TD>
<TD colspan=2 class="tr23 td154"><P class="p19 ft3">vilkas årliga</P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p146 ft3">för livförsäkringsrörelse inte över-</P></TD>
<TD colspan=3 class="tr26 td67"><P class="p18 ft3">premieinkomst</P></TD>
<TD class="tr26 td55"><P class="p148 ft45">inte</P></TD>
<TD colspan=2 class="tr26 td154"><P class="p19 ft3">överstiger ett</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft3">stiger ett belopp som motsvarar</P></TD>
<TD colspan=2 class="tr23 td97"><P class="p18 ft3">belopp</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p50 ft3">som</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p19 ft3">motsvarar</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft3">fem miljoner euro under en</P></TD>
<TD colspan=3 class="tr23 td67"><P class="p18 ft3">200 000 euro.</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td152"><P class="p146 ft3">treårsperiod.</P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr51 td39"><P class="p149 ft2">23 §</P></TD>
<TD class="tr51 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td155"><P class="p144 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft2">meddela föreskrifter om</P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p144 ft2">1. drivande av försäkringsrörelse</P></TD>
<TD colspan=6 class="tr23 td139"><P class="p72 ft2">1. drivande av försäkringsrörelse</P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p146 ft2">för att uppfylla Sveriges åtaganden</P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft2">för att uppfylla Sveriges åtaganden</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft2">till följd av avtal mellan Europe-</P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft2">till följd av avtal mellan Europe-</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p146 ft2">iska unionen (EU) och Schweiz,</P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft2">iska unionen (EU) och Schweiz<SPAN class="ft3">,</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p146 ft3">och</P></TD>
<TD colspan=6 class="tr26 td139"><P class="p72 ft3">2. hur tillgångarna enligt 19 c §</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">1 ska definieras, placeras och</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td97"><P class="p18 ft3">värderas,</P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p72 ft45">2. hur kapitalkravet enligt 19 c §</P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td67"><P class="p18 ft3">2 ska beräknas,</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td17"><P class="p72 ft3">3. fastställande</P></TD>
<TD class="tr23 td108"><P class="p18 ft3">av</P></TD>
<TD class="tr23 td29"><P class="p19 ft3">garanti-</P></TD>
</TR>
<TR>
<TD class="tr26 td152"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td156"><P class="p18 ft3">belopp enligt 19 c § 3,</P></TD>
<TD class="tr26 td29"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td152"><P class="p18 ft2">24</P></TD>
<TD colspan=5 class="tr28 td156"><P class="p72 ft3">4. kapitalbasens nivå,</P></TD>
<TD class="tr28 td29"><P class="p19 ft3">samman-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_25">
<TABLE cellpadding=0 cellspacing=0 class="t40">
<TR>
<TD class="tr29 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td118"><P class="p18 ft3">sättning och beräkningen av denna <SPAN class="ft2">Prop. 2015/16:9</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td118"><P class="p18 ft3">enligt 19 c § 4,</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p43 ft3">5. hur</P></TD>
<TD class="tr23 td157"><P class="p95 ft3">ett företagsstyrnings-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td118"><P class="p18 ft3">system enligt 19 c § 5 ska utfor-</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td29"><P class="p18 ft3">mas, och</P></TD>
<TD class="tr26 td157"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p43 ft2"><SPAN class="ft3">2</SPAN>. den genomsnittliga begrav-</P></TD>
<TD class="tr23 td29"><P class="p43 ft3">6. <SPAN class="ft2">den</SPAN></P></TD>
<TD class="tr23 td157"><P class="p95 ft2">genomsnittliga begrav-</P></TD>
</TR>
<TR>
<TD class="tr24 td102"><P class="p18 ft2">ningskostnaden enligt 20 § 1.</P></TD>
<TD colspan=2 class="tr24 td118"><P class="p18 ft2">ningskostnaden enligt 20 § 1.</P></TD>
</TR>
</TABLE>
<P class="p150 ft46"><SPAN class="ft46">2</SPAN><SPAN class="ft59">kap.</SPAN></P>
<P class="p151 ft2">2 §</P>
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD colspan=8 class="tr25 td102"><P class="p43 ft2">I fråga om europabolag och</P></TD>
<TD colspan=8 class="tr25 td18"><P class="p43 ft2">I fråga om europabolag och</P></TD>
<TD class="tr25 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td54"><P class="p18 ft2">europakooperativ</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p50 ft2">som</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p97 ft2">driver</P></TD>
<TD colspan=4 class="tr23 td159"><P class="p18 ft2">europakooperativ</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p77 ft2">som</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p152 ft2">driver</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">försäkringsrörelse och som har ett</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">försäkringsrörelse och som har ett</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td95"><P class="p18 ft2">sådant</P></TD>
<TD colspan=5 class="tr26 td130"><P class="p18 ft2">förvaltningssystem</P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p97 ft2">som</P></TD>
<TD colspan=6 class="tr26 td162"><P class="p18 ft2">sådant förvaltningssystem</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p152 ft2">som</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">avses i artiklarna <NOBR>39–42</NOBR> i rådets</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">avses i artiklarna <NOBR>39–42</NOBR> i rådets</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">förordning (EG) nr 2157/2001 av</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">förordning (EG) nr 2157/2001 av</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">den 8 oktober 2001 om stadga för</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">den 8 oktober 2001 om stadga för</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td150"><P class="p18 ft2">europabolag</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p77 ft2">eller</P></TD>
<TD colspan=3 class="tr26 td164"><P class="p97 ft2">artiklarna</P></TD>
<TD colspan=8 class="tr26 td18"><P class="p18 ft2">europabolag<SPAN class="ft35">4 </SPAN>eller artiklarna 37–</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2"><NOBR>37–41</NOBR> i rådets förordning (EG) nr</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">41 i rådets förordning (EG) nr</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td102"><P class="p18 ft2">1435/2003 av den 22 juli 2003 om</P></TD>
<TD colspan=8 class="tr26 td18"><P class="p18 ft2">1435/2003 av den 22 juli 2003 om</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">stadga för europeiska kooperativa</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">stadga för europeiska kooperativa</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td62"><P class="p18 ft2">föreningar</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td112"><P class="p1 ft2">ska</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p97 ft2">följande</P></TD>
<TD colspan=2 class="tr23 td51"><P class="p18 ft2">föreningar<SPAN class="ft35">5</SPAN></P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p22 ft2">ska</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td165"><P class="p152 ft2">följande</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td102"><P class="p18 ft2">bestämmelser i denna lag om</P></TD>
<TD colspan=8 class="tr26 td18"><P class="p18 ft2">bestämmelser i denna lag om</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td95"><P class="p18 ft2">styrelsen</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p74 ft2">eller</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p53 ft2">dess</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p97 ft2">ledamöter</P></TD>
<TD class="tr23 td126"><P class="p18 ft2">styrelsen</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p44 ft2">eller</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p53 ft2">dess</P></TD>
<TD colspan=3 class="tr23 td165"><P class="p152 ft2">ledamöter</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td95"><P class="p18 ft2">tillämpas</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td166"><P class="p18 ft2">på tillsynsorganet</P></TD>
<TD class="tr23 td161"><P class="p97 ft2">eller</P></TD>
<TD class="tr23 td126"><P class="p18 ft2">tillämpas</P></TD>
<TD class="tr23 td107"><P class="p90 ft2">på</P></TD>
<TD colspan=4 class="tr23 td103"><P class="p19 ft2">tillsynsorganet</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p152 ft2">eller</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td150"><P class="p18 ft2">dess ledamöter:</P></TD>
<TD class="tr26 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td150"><P class="p18 ft2">dess ledamöter:</P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td95"><P class="p43 ft2">2 kap.</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p74 ft2">4 § 4</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p52 ft2">om</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p97 ft2">lednings-</P></TD>
<TD class="tr23 td126"><P class="p43 ft2">2 kap.</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p44 ft2">4 § 4</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p52 ft2">om</P></TD>
<TD colspan=3 class="tr23 td165"><P class="p152 ft2">lednings-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td62"><P class="p18 ft2">prövning,</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td51"><P class="p18 ft2">prövning,</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td95"><P class="p43 ft2">4 kap.</P></TD>
<TD colspan=3 class="tr26 td62"><P class="p77 ft2">9 § första</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p90 ft2">stycket</P></TD>
<TD class="tr26 td160"><P class="p19 ft2">1</P></TD>
<TD class="tr26 td161"><P class="p97 ft2">om</P></TD>
<TD class="tr26 td126"><P class="p43 ft2">4 kap.</P></TD>
<TD class="tr26 td107"><P class="p18 ft2">9 §</P></TD>
<TD colspan=2 class="tr26 td21"><P class="p153 ft22">första</P></TD>
<TD colspan=2 class="tr26 td41"><P class="p18 ft2">stycket</P></TD>
<TD class="tr26 td163"><P class="p19 ft2">1</P></TD>
<TD class="tr26 td22"><P class="p152 ft2">om</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">avtal med eller till förmån för</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">avtal med eller till förmån för</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td150"><P class="p18 ft2">styrelseledamot,</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td150"><P class="p18 ft2">styrelseledamot,</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td102"><P class="p43 ft2"><SPAN class="ft3">9 kap. 11 § </SPAN>om tystnadsplikt,</P></TD>
<TD class="tr26 td126"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p43 ft2">11 kap. 8 § och 13 kap. 17 § om</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p43 ft2">11 kap. 8 § och 13 kap. 17 § om</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td167"><P class="p18 ft2">uppgifter inför styrelseval,</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td162"><P class="p18 ft2">uppgifter inför styrelseval,</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td62"><P class="p43 ft2">11 kap.</P></TD>
<TD class="tr26 td99"><P class="p77 ft2">10 §</P></TD>
<TD colspan=4 class="tr26 td154"><P class="p77 ft2">och 13 kap.</P></TD>
<TD class="tr26 td161"><P class="p97 ft2">11 §</P></TD>
<TD class="tr26 td126"><P class="p43 ft2">11 kap.</P></TD>
<TD colspan=2 class="tr26 td21"><P class="p50 ft2">10 §</P></TD>
<TD class="tr26 td107"><P class="p154 ft2">och</P></TD>
<TD colspan=3 class="tr26 td94"><P class="p153 ft2">13 kap.</P></TD>
<TD class="tr26 td22"><P class="p152 ft2">11 §</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td167"><P class="p18 ft2">om jäv för styrelseledamot,</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td168"><P class="p43 ft2">om jäv för styrelseledamot,</P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td62"><P class="p43 ft2">13 kap.</P></TD>
<TD class="tr23 td99"><P class="p38 ft2">13 §</P></TD>
<TD class="tr23 td110"><P class="p18 ft2">om</P></TD>
<TD colspan=4 class="tr23 td88"><P class="p97 ft2">överskridande</P></TD>
<TD class="tr23 td126"><P class="p43 ft2">13 kap.</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p101 ft2">13 §</P></TD>
<TD class="tr23 td107"><P class="p155 ft2">om</P></TD>
<TD colspan=4 class="tr23 td169"><P class="p152 ft2">överskridande</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td168"><P class="p18 ft2">av befogenhet och behörighet,</P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td168"><P class="p18 ft2">av befogenhet och behörighet,</P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td62"><P class="p43 ft2"><SPAN class="ft3">14 </SPAN>kap.</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p44 ft2">13 §</P></TD>
<TD class="tr23 td129"><P class="p56 ft2">om</P></TD>
<TD colspan=2 class="tr23 td129"><P class="p153 ft2">rätt</P></TD>
<TD class="tr23 td161"><P class="p97 ft2">för</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p43 ft2"><SPAN class="ft3">17 </SPAN>kap. 13 § om rätt för Finans-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td54"><P class="p18 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td129"><P class="p73 ft2">att</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p97 ft2">samman-</P></TD>
<TD colspan=2 class="tr23 td51"><P class="p18 ft2">inspektionen</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p56 ft2">att</P></TD>
<TD colspan=4 class="tr23 td169"><P class="p152 ft2">sammankalla</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td102"><P class="p18 ft2">kalla styrelsen och närvara vid</P></TD>
<TD colspan=8 class="tr26 td18"><P class="p18 ft2">styrelsen och närvara vid sådant</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td102"><P class="p18 ft2">sådant sammanträde samt delta i</P></TD>
<TD colspan=8 class="tr23 td18"><P class="p18 ft2">sammanträde samt delta i över-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td120"><P class="p18 ft2">överläggningarna, och</P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td51"><P class="p18 ft2">läggningarna,</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td62"><P class="p43 ft2"><SPAN class="ft3">16 </SPAN>kap.</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p38 ft2"><SPAN class="ft3">8 </SPAN>§ om</P></TD>
<TD colspan=4 class="tr26 td88"><P class="p97 ft2">återkallelse av</P></TD>
<TD colspan=8 class="tr26 td18"><P class="p43 ft2"><SPAN class="ft3">18 </SPAN>kap. 11 § om återkallelse av</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td95"><P class="p18 ft2">tillstånd.</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td51"><P class="p18 ft2">tillstånd, och</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td18"><P class="p43 ft2"><SPAN class="ft3">19 kap. 45 § </SPAN>om tystnadsplikt.</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=16 class="tr26 td170"><P class="p43 ft2">Av 16 § andra stycket och 22 § lagen (2004:575) om europabolag samt</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=16 class="tr23 td170"><P class="p18 ft2">21 § andra stycket och 26 § lagen (2006:595) om europakooperativ</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=16 class="tr23 td170"><P class="p18 ft2">framgår att de i första stycket angivna bestämmelserna om styrelsen eller</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=16 class="tr26 td170"><P class="p18 ft2">dess ledamöter ska tillämpas också på ett europabolags eller ett</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=16 class="tr28 td170"><P class="p18 ft2">europakooperativs lednings- eller förvaltningsorgan eller dess ledamöter.</P></TD>
<TD class="tr28 td116"><P class="p19 ft2">25</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_26">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr4 td54"><P class="p53 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td143"><P class="p156 ft2">4 §</P></TD>
<TD class="tr4 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td43"><P class="p71 ft2">Ett företag ska ges tillstånd att driva försäkringsrörelse, om</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td174"><P class="p71 ft2">1. bolagsordningen eller stadgarna stämmer överens med denna</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr26 td82"><P class="p54 ft2">lag och andra författningar som reglerar ett företags bolagsordning eller</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p54 ft2">stadgar samt i övrigt innehåller de särskilda bestämmelser som behövs</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p54 ft2">med hänsyn till omfattningen och arten av den planerade verksamheten,</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr26 td82"><P class="p71 ft2">2. den planerade verksamheten kan antas komma att uppfylla kraven</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p54 ft2">enligt bestämmelserna i denna lag och andra författningar som reglerar</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td175"><P class="p54 ft2">företagets verksamhet,</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr26 td82"><P class="p71 ft2">3. den som kommer att ha ett kvalificerat innehav i ett försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p54 ft2">aktiebolag bedöms lämplig att utöva ett väsentligt inflytande över led-</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td176"><P class="p54 ft2">ningen av försäkringsaktiebolaget, och</P></TD>
<TD class="tr23 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p71 ft2">4. de som avses ingå i styrelsen</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p85 ft2">4. de som avses ingå i styrelsen</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td177"><P class="p54 ft2">för företaget och vara verkstäl-</P></TD>
<TD colspan=6 class="tr26 td102"><P class="p86 ft2">för företaget eller vara verkstäl-</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">lande direktör i det, eller <SPAN class="ft3">dennes</SPAN></P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">lande direktör i det, eller <SPAN class="ft3">vara</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2"><SPAN class="ft3">ställföreträdare</SPAN>, har de insikter</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft3">ersättare för någon av dem<SPAN class="ft2">, </SPAN>eller</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td177"><P class="p54 ft2">och den erfarenhet som måste</P></TD>
<TD colspan=6 class="tr26 td102"><P class="p86 ft3">de som avses ansvara för en sådan</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">krävas av den som deltar i</P></TD>
<TD class="tr23 td143"><P class="p86 ft3">central</P></TD>
<TD class="tr23 td85"><P class="p157 ft45">funktion</P></TD>
<TD class="tr23 td78"><P class="p18 ft3">som</P></TD>
<TD colspan=2 class="tr23 td113"><P class="p147 ft3">avses</P></TD>
<TD class="tr23 td173"><P class="p19 ft3">i</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft22"><SPAN class="ft45">ledningen </SPAN>av ett försäkringsföretag</P></TD>
<TD class="tr23 td143"><P class="p86 ft3">10 kap.</P></TD>
<TD class="tr23 td85"><P class="p158 ft3">4 § första</P></TD>
<TD colspan=3 class="tr23 td73"><P class="p38 ft3">stycket <SPAN class="ft2">har</SPAN></P></TD>
<TD class="tr23 td173"><P class="p19 ft2">de</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td177"><P class="p54 ft2">och även i övrigt är lämpliga för</P></TD>
<TD colspan=6 class="tr26 td102"><P class="p86 ft2">insikter och den erfarenhet som</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td178"><P class="p54 ft2">en sådan uppgift.</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">måste krävas av den som deltar i</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2"><SPAN class="ft3">styrningen </SPAN>av ett försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td102"><P class="p86 ft2">tag och även i övrigt är lämpliga</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td167"><P class="p86 ft2">för en sådan uppgift<SPAN class="ft3">.</SPAN></P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p71 ft2">Vid bedömningen enligt första stycket 3 ska kriterierna i 15 kap. 5 §</P></TD>
</TR>
<TR>
<TD class="tr24 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td176"><P class="p54 ft2">första stycket 1, 3 och 4 samt 6 § beaktas.</P></TD>
<TD class="tr24 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td179"><P class="p159 ft2">10 §</P></TD>
<TD class="tr51 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td32"><P class="p71 ft2">Ett</P></TD>
<TD colspan=3 class="tr26 td92"><P class="p18 ft2">försäkringsföretag</P></TD>
<TD class="tr26 td55"><P class="p154 ft2">ska</P></TD>
<TD class="tr26 td107"><P class="p19 ft2">när</P></TD>
<TD colspan=3 class="tr26 td167"><P class="p85 ft2">Ett försäkringsföretag</P></TD>
<TD colspan=2 class="tr26 td113"><P class="p90 ft2">ska</P></TD>
<TD class="tr26 td173"><P class="p19 ft2">när</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">rörelsen påbörjas ha en kapitalbas</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">rörelsen påbörjas ha en kapitalbas</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">som uppgår minst till garanti-</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">som uppgår minst till garanti-</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p54 ft22">beloppet</P></TD>
<TD colspan=2 class="tr26 td180"><P class="p44 ft2">enligt <SPAN class="ft3">7 kap.</SPAN></P></TD>
<TD class="tr26 td55"><P class="p88 ft3">17</P></TD>
<TD class="tr26 td107"><P class="p19 ft2">eller</P></TD>
<TD class="tr26 td143"><P class="p86 ft2">beloppet</P></TD>
<TD colspan=2 class="tr26 td180"><P class="p160 ft2">enligt <SPAN class="ft3">8 kap.</SPAN></P></TD>
<TD class="tr26 td108"><P class="p161 ft2">17</P></TD>
<TD colspan=2 class="tr26 td99"><P class="p19 ft2">eller</P></TD>
</TR>
<TR>
<TD class="tr28 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td32"><P class="p54 ft3">18 §<SPAN class="ft2">.</SPAN></P></TD>
<TD class="tr28 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td143"><P class="p86 ft2">18 §.</P></TD>
<TD class="tr28 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td179"><P class="p159 ft2">19 §</P></TD>
<TD class="tr37 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=12 class="tr23 td82"><P class="p71 ft2">Regeringen eller den myndighet som regeringen bestämmer får med-</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td178"><P class="p54 ft2">dela föreskrifter om</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p71 ft2">1. de</P></TD>
<TD class="tr26 td171"><P class="p18 ft2">krav som</P></TD>
<TD class="tr26 td99"><P class="p74 ft2">ska</P></TD>
<TD class="tr26 td55"><P class="p22 ft2">gälla</P></TD>
<TD class="tr26 td107"><P class="p19 ft2">för</P></TD>
<TD class="tr26 td143"><P class="p85 ft2">1. de</P></TD>
<TD class="tr26 td85"><P class="p158 ft2">krav som</P></TD>
<TD class="tr26 td78"><P class="p1 ft2">ska</P></TD>
<TD colspan=2 class="tr26 td113"><P class="p18 ft2">gälla</P></TD>
<TD class="tr26 td173"><P class="p19 ft2">för</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">deltagande i <SPAN class="ft3">ledningen </SPAN>av ett</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">deltagande i <SPAN class="ft3">styrningen </SPAN>av ett</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">försäkringsföretag enligt 4 § första</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p86 ft2">försäkringsföretag enligt 4 § första</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td178"><P class="p54 ft2">stycket 4,</P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td104"><P class="p86 ft2">stycket 4 ,</P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p71 ft2">2. de risker som hänför sig till</P></TD>
<TD colspan=6 class="tr23 td102"><P class="p19 ft2">varje försäkringsklass enligt 11 och</P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td177"><P class="p54 ft2">12 §§ samt om beteckningar för</P></TD>
<TD colspan=4 class="tr23 td106"><P class="p1 ft2">grupper av försäkringsklasser</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft2">enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td178"><P class="p54 ft2">11 §, och</P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td54"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr28 td181"><P class="p71 ft2">3. vad en verksamhetsplan enligt 18 § ska innehålla.</P></TD>
<TD class="tr28 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td179"><P class="p29 ft46">3 kap.</P></TD>
<TD class="tr37 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p156 ft2">2 §</P></TD>
<TD class="tr23 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td32"><P class="p71 ft2">Om</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td182"><P class="p19 ft2">förutsättningarna enligt</P></TD>
<TD class="tr23 td143"><P class="p85 ft2">Om</P></TD>
<TD colspan=3 class="tr23 td138"><P class="p162 ft22">förutsättningarna</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft2">enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td54"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td32"><P class="p54 ft2">andra</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p1 ft2">stycket är</P></TD>
<TD colspan=2 class="tr26 td123"><P class="p161 ft2">uppfyllda,</P></TD>
<TD class="tr26 td107"><P class="p19 ft2">ska</P></TD>
<TD colspan=6 class="tr26 td102"><P class="p86 ft2">andra stycket är uppfyllda, ska</P></TD>
</TR>
<TR>
<TD class="tr28 td54"><P class="p55 ft2">26</P></TD>
<TD colspan=3 class="tr28 td178"><P class="p54 ft2">Finansinspektionen</P></TD>
<TD colspan=2 class="tr28 td123"><P class="p56 ft2">inom</P></TD>
<TD class="tr28 td107"><P class="p19 ft2">tre</P></TD>
<TD colspan=2 class="tr28 td104"><P class="p86 ft2">Finansinspektionen</P></TD>
<TD colspan=2 class="tr28 td32"><P class="p163 ft2">inom</P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td173"><P class="p19 ft2">tre</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_27">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD colspan=2 class="tr4 td102"><P class="p18 ft2">månader från det att en underrät-</P></TD>
<TD colspan=3 class="tr4 td101"><P class="p18 ft2">månader från det att en underrät-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft2">telse enligt 1 § togs emot lämna</P></TD>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">telse enligt 1 § togs emot lämna</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft2">meddelande om underrättelsen till</P></TD>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">meddelande om underrättelsen till</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td102"><P class="p18 ft2">den behöriga myndigheten i det</P></TD>
<TD colspan=3 class="tr26 td101"><P class="p18 ft2">den behöriga myndigheten i det</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft2">land</P></TD>
<TD class="tr23 td183"><P class="p97 ft2">där sekundäretableringen</P></TD>
<TD class="tr23 td47"><P class="p18 ft2">land</P></TD>
<TD colspan=2 class="tr23 td184"><P class="p19 ft2">där sekundäretableringen</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft2">avses</P></TD>
<TD class="tr23 td183"><P class="p97 ft2">inrättas. Inspektionen ska</P></TD>
<TD class="tr23 td47"><P class="p18 ft2">avses</P></TD>
<TD class="tr23 td83"><P class="p18 ft2">inrättas. Inspektionen</P></TD>
<TD class="tr23 td108"><P class="p19 ft2">ska</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft2">samtidigt lämna ett intyg om att</P></TD>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">samtidigt lämna ett intyg om att</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td102"><P class="p18 ft2">försäkringsföretaget <SPAN class="ft3">har en till-</SPAN></P></TD>
<TD colspan=2 class="tr26 td185"><P class="p18 ft2">försäkringsföretaget <SPAN class="ft3">uppfyller</SPAN></P></TD>
<TD class="tr26 td108"><P class="p19 ft3">sol-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">räcklig kapitalbas enligt 7 kap.</P></TD>
<TD colspan=3 class="tr23 td101"><P class="p18 ft45">venskapitalkravet och minimikapi-</P></TD>
</TR>
<TR>
<TD class="tr27 td47"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td183"><P class="p18 ft12"> </P></TD>
<TD colspan=2 class="tr27 td185"><P class="p18 ft60">talkravet enligt 8 kap.</P></TD>
<TD class="tr27 td108"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p164 ft2">Ett meddelande enligt första stycket ska lämnas om det inte finns skäl att ifrågasätta att</P>
<P class="p121 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">försäkringsföretagets organisation är ändamålsenlig,</SPAN></P>
<P class="p164 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft29">försäkringsföretagets finansiella situation är tillfredsställande med hänsyn till den planerade verksamhetens omfattning och art, eller</SPAN></P>
<P class="p164 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft29">företrädaren för sekundäretableringen har tillräcklig kompetens och erfarenhet och i övrigt är lämpad att leda verksamheten vid sekundäreta- bleringen.</SPAN></P>
<P class="p165 ft2">17 §</P>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD class="tr25 td102"><P class="p97 ft2">Finansinspektionen ska, inom en</P></TD>
<TD class="tr25 td101"><P class="p19 ft2">Finansinspektionen ska, inom en</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">månad från det att en underrättelse</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">månad från det att en underrättelse</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p97 ft2">enligt 15 § togs emot, lämna med-</P></TD>
<TD class="tr26 td101"><P class="p19 ft2">enligt 15 § togs emot, lämna med-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">delande om underrättelsen till den</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">delande om underrättelsen till den</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">behöriga myndigheten i det land</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">behöriga myndigheten i det land</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p97 ft2">där den gränsöverskridande verk-</P></TD>
<TD class="tr26 td101"><P class="p19 ft2">där den gränsöverskridande verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">samheten ska drivas. Finans-</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">samheten ska drivas. Finansin-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">inspektionen ska samtidigt lämna</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">spektionen ska samtidigt lämna ett</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p97 ft2">ett intyg om att försäkringsföre-</P></TD>
<TD class="tr26 td101"><P class="p19 ft2">intyg om att försäkringsföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft3"><SPAN class="ft2">taget </SPAN>har en tillräcklig kapitalbas</P></TD>
<TD class="tr23 td101"><P class="p19 ft45">uppfyller solvenskapitalkravet och</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft45">enligt bestämmelserna i 7 kap. <SPAN class="ft22">och</SPAN></P></TD>
<TD class="tr23 td101"><P class="p19 ft3">minimikapitalkravet enligt 8 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p97 ft2">en upplysning om vilka försäk-</P></TD>
<TD class="tr26 td101"><P class="p19 ft2">och en upplysning om vilka för-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p97 ft2">ringsklasser företagets tillstånd för</P></TD>
<TD class="tr23 td101"><P class="p19 ft2">säkringsklasser företagets tillstånd</P></TD>
</TR>
<TR>
<TD class="tr28 td102"><P class="p166 ft2">försäkringsrörelse omfattar.</P></TD>
<TD class="tr28 td101"><P class="p167 ft2">för försäkringsrörelse omfattar.</P></TD>
</TR>
</TABLE>
<P class="p168 ft46"><SPAN class="ft46">4</SPAN><SPAN class="ft59">kap.</SPAN></P>
<P class="p169 ft2">2 §</P>
<P class="p164 ft4">Information till försäkringstagare och dem som erbjuds att teckna en försäkring ska vara anpassad efter försäkringens art och tydligt visa för- säkringens villkor och värdeutveckling. Även andra ersättningsberätti- gade på grund av försäkringar ska ges den information de behöver.</P>
<P class="p170 ft3">I fråga om tjänstepensionsför- säkringar ska informationen inne- hålla uppgifter om försäkrings- företaget och dess verksamhet samt om de eventuella överens- kommelser som ligger till grund för försäkringarna.</P>
<P class="p138 ft4">Ett försäkringsbrev ska innehålla uppgifter både om de allmänna för- säkringsvillkoren och om de särskilda villkoren för den försäkring som avses i brevet.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">27</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_28">
<P class="p171 ft2">Prop. 2015/16:9</P>
<P class="p172 ft56">Proportionalitetsprincip</P>
<P class="p173 ft3">5 §</P>
<P class="p174 ft47">Bestämmelserna i <NOBR>5–10,</NOBR> 17 och 19 kap. ska tillämpas proportio- nellt i förhållande till arten, omfattningen och komplexiteten av riskerna i varje försäkringsföre- tags verksamhet.</P>
<P class="p175 ft2">6 §</P>
<P class="p176 ft3">Ett försäkringsföretag får ta upp eller ta över lån (upplåning) bara om det görs för att effektivisera kapitalförvaltningen eller om det övrigt är motiverat av försäkringsrörelsen.</P>
<P class="p177 ft3">Utöver första stycket krävs att den samlade upplåningen är av ringa betydelse med hänsyn till rörelsens omfattning och kapital- basens storlek.</P>
<P class="p177 ft3">Om det finns särskilda skäl, får Finansinspektionen i ett enskilt fall besluta om undantag från kravet på att upplåningen ska vara av ringa betydelse.</P>
<P class="p178 ft2">.</P>
<P class="p179 ft56">Återköp och överföring</P>
<P class="p173 ft3">17 a §</P>
<P class="p177 ft3">Om en försäkringstagare har rätt till återköp eller överföring enligt 11 kap. 5 § försäkrings- avtalslagen (2005:104), ska för- säkringsföretaget se till att detta och de närmare villkoren för åter- köpet eller överföringen framgår av försäkringsavtalet.</P>
<TABLE cellpadding=0 cellspacing=0 class="t42">
<TR>
<TD class="tr4 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td186"><P class="p180 ft3">17 b §</P></TD>
<TD class="tr4 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td186"><P class="p181 ft3">Om</P></TD>
<TD class="tr23 td70"><P class="p77 ft3">en</P></TD>
<TD colspan=2 class="tr23 td90"><P class="p45 ft3">försäkringstagare</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td187"><P class="p180 ft3">har rätt till återköp eller över-</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td186"><P class="p180 ft3">föring</P></TD>
<TD colspan=4 class="tr23 td175"><P class="p19 ft3">enligt 11 kap. 5 § försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td46"><P class="p180 ft3">ringsavtalslagen</P></TD>
<TD class="tr23 td76"><P class="p153 ft3">(2005:104)</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">vill</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td187"><P class="p180 ft3">flytta försäkringens värde till ett</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td186"><P class="p180 ft3">annat</P></TD>
<TD colspan=3 class="tr23 td83"><P class="p182 ft3">försäkringsföretag, ska</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">det</P></TD>
</TR>
<TR>
<TD class="tr23 td50"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td187"><P class="p180 ft3">försäkringsföretag från vilket vär-</P></TD>
</TR>
<TR>
<TD class="tr26 td50"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td187"><P class="p180 ft3">det flyttas så snart som möjligt</P></TD>
</TR>
<TR>
<TD class="tr28 td50"><P class="p51 ft2">28</P></TD>
<TD colspan=2 class="tr28 td188"><P class="p180 ft3">överföra</P></TD>
<TD class="tr28 td161"><P class="p18 ft3">värdet</P></TD>
<TD colspan=2 class="tr28 td86"><P class="p19 ft3">och de uppgifter</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_29">
<P class="p183 ft55">om försäkringen som behövs till <SPAN class="ft31">Prop. 2015/16:9 </SPAN>det andra företaget.</P>
<P class="p184 ft56">5 kap. Tillgångar, skulder och försäkringstekniska avsättningar</P>
<P class="p185 ft56">Solvensbalansräkning</P>
<P class="p186 ft3">1 §</P>
<P class="p187 ft47">Ett försäkringsföretag ska upp- rätta en särskild balansräkning för solvensändamål (solvensbalans- räkning).</P>
<P class="p188 ft3">I solvensbalansräkningen ska tillgångar och skulder värderas enligt 2 § och försäkringstekniska avsättningar beräknas enligt <NOBR>3–16</NOBR> §§.</P>
<P class="p189 ft56">Värdering av tillgångar och skulder</P>
<P class="p186 ft3">2 §</P>
<P class="p188 ft3">Tillgångar och skulder ska tas upp till verkligt värde. Med verk- ligt värde avses det belopp till vilket en tillgång eller en skuld skulle kunna överlåtas eller regle- ras i en transaktion mellan sins- emellan oberoende parter som har ett intresse av att transaktionen genomförs.</P>
<P class="p190 ft47">Vid värderingen av skulder får hänsyn inte tas till försäkrings- företagets egen kreditvärdighet.</P>
<P class="p191 ft56">Försäkringstekniska avsättningar</P>
<P class="p192 ft61">Värdering av försäkringstekniska avsättningar</P>
<P class="p193 ft3">3 §</P>
<P class="p188 ft47">Ett försäkringsföretag ska göra försäkringstekniska avsättningar för sina åtaganden med anledning av ingångna försäkringsavtal.</P>
<P class="p188 ft3">De försäkringstekniska avsätt- ningarna ska motsvara det belopp som försäkringsföretaget skulle få betala om det omedelbart skulle</P>
<P class="p194 ft60">föra över sina åtaganden till ett</P>
<P class="p62 ft2">29</P>
</DIV>
<DIV id="page_30">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td167"><P class="p195 ft3">annat</P></TD>
<TD colspan=4 class="tr29 td189"><P class="p18 ft3">försäkringsföretag,</P></TD>
<TD class="tr29 td72"><P class="p38 ft3">som</P></TD>
<TD class="tr29 td172"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">oberoende och som har intresse av</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr28 td191"><P class="p195 ft3">att transaktionen genomförs.</P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr36 td115"><P class="p195 ft49">Ansvarsfull beräkning</P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td167"><P class="p195 ft3">4 §</P></TD>
<TD class="tr37 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p19 ft3">Beräkningen av de försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">tekniska avsättningarna ska grun-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">das på antaganden om riskmått,</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td193"><P class="p195 ft3">räntesatser</P></TD>
<TD colspan=2 class="tr26 td41"><P class="p43 ft3">och</P></TD>
<TD colspan=3 class="tr26 td34"><P class="p19 ft45">driftskostnader</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">som var för sig är ansvarsfulla,</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td115"><P class="p195 ft3">tillförlitliga och objektiva.</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr51 td115"><P class="p195 ft49">Försäkringstekniska</P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td190"><P class="p195 ft49">avsättningarnas sammansättning</P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td167"><P class="p195 ft3">5 §</P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p196 ft3">De</P></TD>
<TD colspan=4 class="tr23 td189"><P class="p18 ft3">försäkringstekniska</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p19 ft3">avsätt-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">ningarna ska utgöras av summan</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">av en bästa skattning av framtida</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td193"><P class="p195 ft45">kassaflöden</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p44 ft3">enligt</P></TD>
<TD class="tr23 td192"><P class="p147 ft3">6, 7</P></TD>
<TD class="tr23 td72"><P class="p18 ft3">och</P></TD>
<TD class="tr23 td172"><P class="p19 ft3">9–</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">12 §§ samt en riskmarginal enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">13 §.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td194"><P class="p196 ft3">Någon separat</P></TD>
<TD colspan=2 class="tr23 td195"><P class="p74 ft3">beräkning</P></TD>
<TD class="tr23 td172"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">riskmarginal ska inte göras, om de</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td193"><P class="p195 ft3">förväntade</P></TD>
<TD colspan=5 class="tr23 td169"><P class="p19 ft3">framtida kassaflödena</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">till följd av ingångna försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">avtal har en motsvarighet i kassa-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">flöden</P></TD>
<TD class="tr23 td148"><P class="p1 ft3">hos</P></TD>
<TD colspan=5 class="tr23 td169"><P class="p19 ft3">finansiella instrument</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">för vilka det finns ett säkert mark-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">nadsvärde. I ett sådant fall ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">värdet</P></TD>
<TD class="tr23 td148"><P class="p147 ft3">av</P></TD>
<TD class="tr23 td14"><P class="p18 ft3">de</P></TD>
<TD colspan=4 class="tr23 td130"><P class="p19 ft45">försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td196"><P class="p195 ft3">avsättningarna</P></TD>
<TD colspan=4 class="tr23 td130"><P class="p19 ft3">i stället motsvara</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">marknadsvärdet för dessa finansi-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td196"><P class="p195 ft45">ella instrument.</P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p197 ft61">Beräkning av den bästa skattningen</P>
<P class="p198 ft3">6 §</P>
<P class="p177 ft3">Den bästa skattningen av fram- tida kassaflöden ska motsvara det förväntade nuvärdet av de fram- tida kassaflöden som kan uppkom- ma med anledning av ingångna försäkringsavtal. Den ska beräk- nas med en relevant riskfri ränte- struktur.</P>
<P class="p199 ft2">30</P>
</DIV>
<DIV id="page_31">
<DIV>
<DIV id="id_1">
<P class="p26 ft3">7 §</P>
<P class="p164 ft3">Finansinspektionen får i ett enskilt fall besluta att ett försäk- ringsföretag får använda en matchningsjusterad riskfri ränte- struktur vid beräkningen av den bästa skattningen.</P>
<P class="p200 ft47">Ett försäkringsföretag som har fått tillstånd enligt första stycket får inte återgå till att använda en riskfri räntestruktur utan match- ningsjustering.</P>
<P class="p133 ft3">8 §</P>
<P class="p201 ft45">Ett försäkringsföretag ska ome- delbart underrätta Finansinspekt- ionen, om företaget inte uppfyller villkoren för användning av matchningsjustering enligt 7 §. Av underrättelsen ska det framgå när villkoren inte längre var uppfyllda.</P>
<P class="p202 ft45">Ett försäkringsföretag som har fått ett föreläggande enligt 17 kap. 7 a § att omedelbart upphöra med användningen av matchnings- justering, får inte beviljas tillstånd enligt 7 § första stycket inom två år från föreläggandet.</P>
<P class="p135 ft3">9 §</P>
<P class="p138 ft47">Ett försäkringsföretag får använda en volatilitetsjusterad riskfri räntestruktur vid beräk- ningen av de försäkringstekniska avsättningarna.</P>
<P class="p133 ft3">10 §</P>
<P class="p138 ft47">Finansinspektionen får i ett enskilt fall besluta att ett försäkringsföretag får använda en tillfälligt justerad riskfri räntestruktur vid beräkningen av den bästa skattningen.</P>
<P class="p203 ft3">11 §</P>
<P class="p201 ft45">Den bästa skattningen av fram- tida kassaflöden ska beräknas utan att avdrag görs för avgiven åter- försäkring eller för belopp som kan återfås från specialföretag.</P>
<P class="p204 ft3">Ett försäkringsföretag ska göra</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">31</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_32">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td197"><P class="p195 ft3">en separat beräkning</P></TD>
<TD class="tr29 td108"><P class="p87 ft45">av</P></TD>
<TD colspan=2 class="tr29 td192"><P class="p19 ft3">belopp</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">som kan återfås på grund av</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td197"><P class="p195 ft3">avgiven återförsäkring</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p96 ft3">eller</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">från</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">specialföretag. Sådana belopp ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">tas upp på solvensbalansräkning-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td197"><P class="p195 ft3">ens tillgångssida.</P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td197"><P class="p195 ft3">12 §</P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td197"><P class="p196 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td108"><P class="p99 ft3">får</P></TD>
<TD class="tr23 td110"><P class="p100 ft3">i</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">enskilt fall besluta att ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td176"><P class="p195 ft3">ringsföretag får använda</P></TD>
<TD class="tr23 td110"><P class="p100 ft45">ett</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">till-</P></TD>
</TR>
</TABLE>
<P class="p205 ft47">fälligt avdrag vid beräkningen av de försäkringstekniska avsättning- arna.</P>
<P class="p206 ft49">Beräkning av riskmarginalen</P>
<P class="p207 ft3">13 §</P>
<P class="p177 ft3">Riskmarginalen ska motsvara det belopp som ett annat försäk- ringsföretag kan förväntas kräva, utöver den bästa skattningen av framtida kassaflöden, för att ta över och infria försäkringsföre- tagets åtaganden mot försäkrings- tagarna och andra ersättnings- berättigade.</P>
<P class="p208 ft49">Garantier och optioner</P>
<P class="p207 ft3">14 §</P>
<P class="p177 ft47">Vid beräkningen av de för- säkringstekniska avsättningarna ska hänsyn tas till värdet av garantier och optioner i ingångna försäkringsavtal.</P>
<P class="p209 ft61">Separat beräkning för olika för- säkringsrisker</P>
<P class="p198 ft3">15 §</P>
<P class="p177 ft47">Vid beräkningen av de försäk- ringstekniska avsättningarna ska ett försäkringsföretag dela upp sina försäkringsåtaganden i för- säkringsrisker av likartat slag eller åtminstone efter företagets olika affärsgrenar.</P>
<P class="p210 ft2">32</P>
</DIV>
<DIV id="page_33">
<P class="p183 ft55"><SPAN class="ft61">Beräkning vid solidarisk ansvarig- </SPAN><SPAN class="ft31">Prop. 2015/16:9 </SPAN><SPAN class="ft61">het</SPAN></P>
<P class="p211 ft3">16 §</P>
<P class="p212 ft3">Om flera försäkringsföretag ansvarar solidariskt för en försäk- ring, ska bara den del av försäkringen som enligt avtal mellan företagen avser det enskilda företaget beaktas vid beräkningen av det företagets försäkringstekniska avsättningar.</P>
<P class="p213 ft56">Bestämmande av premier för livförsäkringar och vissa skadeförsäkringar</P>
<P class="p186 ft3">17 §</P>
<P class="p214 ft3">Premier för livförsäkringar, och skadeförsäkringar som meddelas för längre tid än tio år ska bestäm- mas på antaganden om dödlighet och andra riskmått, räntesats och driftskostnader som var för sig är ansvarsfulla, tillförlitliga och objektiva, om inte en avvikelse är försvarlig med hänsyn till försäk- ringsföretagets ekonomiska situa- tion.</P>
<P class="p215 ft56">Bemyndiganden</P>
<P class="p186 ft3">18 §</P>
<P class="p187 ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p216 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">de försäkringstekniska avsätt- ningarnas innehåll och beräkning enligt 4, 6, 11 och </SPAN><NOBR>13–16</NOBR> §§,</P>
<P class="p188 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">vilka krav som ska vara upp- fyllda för att ett försäkringsföretag ska få tillstånd att använda match- ningsjustering enligt 7 §,</SPAN></P>
<P class="p188 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">hur en volatilitetsjustering enligt 9 § ska beräknas,</SPAN></P>
<P class="p187 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">villkoren för undantag enligt 10 § och beräkningen av en tillfälligt justerad riskfri ränte- struktur, och</SPAN></P>
<P class="p217 ft2">33</P>
</DIV>
<DIV id="page_34">
<DIV>
<DIV id="id_1">
<P class="p171 ft2">Prop. 2015/16:9</P>
<P class="p218 ft2">34</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft3">5. villkoren för undantag enligt</P>
<P class="p220 ft55">12 § och beräkningen av det tillfälliga avdraget.</P>
<P class="p221 ft62">6 kap. Investeringar Inledande bestämmelser</P>
<P class="p133 ft49">Aktsamhet</P>
<P class="p222 ft3">1 §</P>
<P class="p223 ft47">Ett försäkringsföretags till- gångar ska investeras på ett akt- samt sätt enligt <NOBR>2–10</NOBR> §§.</P>
<P class="p224 ft47">Vid intressekonflikter mellan försäkringsföretaget och försäk- ringstagarna ska tillgångarna investeras på det sätt som bäst gagnar försäkringstagarnas och andra ersättningsberättigades intressen.</P>
<P class="p225 ft49">Riskkontroll</P>
<P class="p226 ft3">2 §</P>
<P class="p227 ft3">Investeringar får endast göras i sådana finansiella instrument och andra tillgångar vars risker för- säkringsföretaget kan identifiera, mäta, övervaka, hantera, kontrol- lera och rapportera samt på lämp- ligt sätt beakta i den egna risk- och solvensbedömningen enligt 10 kap. 11 § andra stycket 1.</P>
<P class="p228 ft49">Riskspridning</P>
<P class="p226 ft3">3 §</P>
<P class="p224 ft47">Investeringar i finansiella instrument och andra tillgångar ska göras så att lämplig risk- spridning uppnås.</P>
<P class="p229 ft47">Samtliga tillgångar ska, med beaktande av försäkringsföretagets försäkringsåtaganden och föränd- ringar i tillgångarnas framtida värde och avkastning, investeras så att företagets betalningsbered- skap är tillfredsställande och den förväntade avkastningen tillräck- lig.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_35">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr24 td199"><P class="p18 ft49">Lokalisering av tillgångar</P></TD>
<TD class="tr24 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p230 ft3">4 §</P>
<P class="p214 ft47">Ett försäkringsföretags till- gångar ska förvaras så att de är åtkomliga för företaget.</P>
<P class="p231 ft56">Särskilda begränsningar för investeringar i vissa tillgångar</P>
<P class="p232 ft49">Derivatinstrument</P>
<P class="p232 ft3">5 §</P>
<P class="p214 ft47">Derivatinstrument får användas för att sänka risken i ett försäk- ringsföretag eller för att i övrigt effektivisera förvaltningen av före- tagets tillgångar och skulder.</P>
<P class="p186 ft49">Onoterade tillgångar</P>
<P class="p232 ft3">6 §</P>
<P class="p214 ft47">Investeringar i finansiella instrument och andra tillgångar som inte är upptagna till handel på en reglerad marknad ska hållas på aktsamma nivåer.</P>
<P class="p233 ft56">Tillgångar som svarar mot för- säkringstekniska avsättningar</P>
<P class="p234 ft61">Hänsyn till åtagandenas art och löptid</P>
<P class="p193 ft3">7 §</P>
<P class="p214 ft3">Tillgångar som motsvarar försäkringstekniska avsättningar enligt 5 kap. <NOBR>3–7</NOBR> och <NOBR>9–16</NOBR> §§ ska, utöver vad som följer av <NOBR>1–6</NOBR> §§, investeras på ett sätt som är lämpligt med hänsyn till åtagandenas art och löptid. Investering av dessa tillgångar ska även göras på ett sätt som bäst gagnar försäkringstagarnas intressen, mot bakgrund av de mål för investeringarna som har uppställts och offentliggjorts.</P>
<P class="p235 ft2">35</P>
</DIV>
<DIV id="page_36">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=6 class="tr29 td190"><P class="p195 ft49">Tillgångar för vilka försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td200"><P class="p195 ft50">tagaren bär placeringsrisken</P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td201"><P class="p195 ft3">8 §</P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td202"><P class="p236 ft3">Bestämmelserna</P></TD>
<TD class="tr26 td10"><P class="p44 ft3">i</P></TD>
<TD class="tr26 td153"><P class="p56 ft3">3 §</P></TD>
<TD class="tr26 td96"><P class="p19 ft3">första</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">stycket samt 5 och 6 §§ gäller inte</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">för tillgångar som svarar mot</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">avsättningar för vilka försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tagaren eller andra ersättnings-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td203"><P class="p195 ft3">berättigade</P></TD>
<TD colspan=4 class="tr23 td204"><P class="p19 ft3">bär placeringsrisken.</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft45">För sådana tillgångar ska 1 §, 2 §,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td203"><P class="p195 ft3">3 § andra</P></TD>
<TD colspan=2 class="tr23 td123"><P class="p237 ft3">stycket</P></TD>
<TD class="tr23 td153"><P class="p182 ft3">och</P></TD>
<TD class="tr23 td96"><P class="p19 ft3">4 §</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tillämpas, och i förekommande fall</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td202"><P class="p195 ft3">även 9 och 10 §§.</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p19 ft3">När förmåner som är knutna till</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td203"><P class="p195 ft3">tillgångar</P></TD>
<TD class="tr23 td36"><P class="p18 ft3">enligt</P></TD>
<TD colspan=3 class="tr23 td179"><P class="p19 ft3">första stycket</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">innefattar en garanterad avkast-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ning på investeringar eller någon</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td201"><P class="p195 ft3">annan</P></TD>
<TD colspan=2 class="tr23 td85"><P class="p18 ft45">garanterad</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p153 ft3">förmån,</P></TD>
<TD class="tr23 td96"><P class="p19 ft45">gäller</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td201"><P class="p195 ft3"><NOBR>1–6</NOBR> §§</P></TD>
<TD class="tr26 td148"><P class="p238 ft3">för</P></TD>
<TD class="tr26 td36"><P class="p43 ft3">de</P></TD>
<TD colspan=2 class="tr26 td77"><P class="p182 ft45">tillgångar</P></TD>
<TD class="tr26 td96"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">motsvarar ytterligare avsättningar</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr24 td190"><P class="p195 ft3">för den garanterade förmånen.</P></TD>
</TR>
</TABLE>
<P class="p239 ft63">Särskilt om fondförsäkrings- tillgångar</P>
<TABLE cellpadding=0 cellspacing=0 class="t44">
<TR>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td66"><P class="p240 ft3">9 §</P></TD>
<TD class="tr29 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td205"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td66"><P class="p241 ft3">Premier</P></TD>
<TD class="tr23 td21"><P class="p99 ft3">för</P></TD>
<TD class="tr23 td205"><P class="p19 ft45">fondförsäkringar</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p240 ft3">ska investeras så att de så nära</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">som möjligt motsvarar andelar i</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">sådana fonder som är knutna till</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p240 ft3">försäkringen och som försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">tagaren eller den försäkrade från</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">tid till annan bestämmer. Försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p240 ft45">ringsföretaget får begränsa antalet</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">fonder i vilka premier får placeras.</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td207"><P class="p241 ft3">Utdelning och</P></TD>
<TD class="tr23 td205"><P class="p19 ft3">ersättning vid</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p240 ft3">inlösen av andelarna får bara</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">användas för förvärv av nya</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">andelar i anknutna fonder och för</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p240 ft45">utbetalning eller betalning av kost-</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td206"><P class="p240 ft3">nader enligt försäkringsavtalet<SPAN class="ft2">.</SPAN></P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr37 td206"><P class="p240 ft49">Särskilt om tillgångar knutna till</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td206"><P class="p240 ft49">annat referensvärde</P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td66"><P class="p240 ft3">10 §</P></TD>
<TD class="tr37 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td205"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p19 ft3">Premier för försäkringsförmåner</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">som är knutna till ett aktieindex</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td66"><P class="p240 ft3">eller till</P></TD>
<TD class="tr26 td21"><P class="p148 ft45">något</P></TD>
<TD class="tr26 td205"><P class="p19 ft3">annat referens-</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">36</P></TD>
<TD colspan=3 class="tr28 td206"><P class="p240 ft3">värde, ska investeras så att de så</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_37">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">nära som möjligt motsvarar de förmåner som referensvärdet baseras på.</P>
<P class="p243 ft56">Register över tillgångar som svarar mot försäkringstekniska avsättningar</P>
<P class="p226 ft49">Krav på registerföring</P>
<P class="p222 ft3">11 §</P>
<P class="p244 ft3">Ett försäkringsföretag ska föra ett register som vid varje tidpunkt utvisar de tillgångar, värderade enligt 5 kap. 2 §, som används för att täcka de försäkringstekniska avsättningarna.</P>
<P class="p132 ft47">Om en tillgång som har anteck- nats i registret har upplåtits med sådan rätt att dess fulla värde inte kan utnyttjas för att täcka försäk- ringstekniska avsättningar, ska detta antecknas i registret.</P>
<P class="p245 ft61">Tillgångar som inte ska antecknas i registret</P>
<P class="p133 ft3">12 §</P>
<P class="p131 ft47">Följande tillgångar ska inte antecknas i registret:</P>
<P class="p246 ft45"><SPAN class="ft3">1.</SPAN><SPAN class="ft64">fordringar på någon annan än försäkringstagare som understiger det belopp som gäldenären har att fordra av försäkringsföretaget, och</SPAN></P>
<P class="p138 ft55"><SPAN class="ft3">2.</SPAN><SPAN class="ft65">försäkringsaktiebolags egna aktier.</SPAN></P>
<P class="p119 ft49">Förmånsrätt</P>
<P class="p226 ft3">13 §</P>
<P class="p164 ft47">Förmånsrätt enligt 4 a § för- månsrättslagen (1970:979) följer med fordran som</P>
<P class="p121 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">grundas på försäkringsavtal,</SPAN></P>
<P class="p40 ft3">eller</P>
<P class="p164 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">avser återbetalning av premier för att ett försäkringsavtal inte har kommit till stånd eller har upphört att gälla.</SPAN></P>
<P class="p138 ft55">Förmånsrätten omfattar de till- gångar som finns upptagna i det</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">37</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_38">
<DIV>
<DIV id="id_1">
<P class="p171 ft2">Prop. 2015/16:9</P>
<P class="p218 ft2">38</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft47">register som anges i 11 § när företaget försätts i konkurs eller utmätning äger rum.</P>
<P class="p224 ft47">Fordran grundad på avtal om återförsäkring har förmånsrätt efter sådan fordran som anges i första stycket.</P>
<P class="p222 ft56">Bemyndigande</P>
<P class="p119 ft3">14 §</P>
<P class="p223 ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p248 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft54">vad som avses med lämplig riskspridning enligt 3 § första stycket,</SPAN></P>
<P class="p249 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft54">förvaring av tillgångar enligt</SPAN></P>
<P class="p40 ft3">4 §,</P>
<P class="p248 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft66">användning av derivatinstru- ment enligt 5 §, och</SPAN></P>
<P class="p219 ft3">4. förande av register enligt</P>
<P class="p26 ft3">11 §.</P>
<P class="p250 ft67">7 kap. Kapitalbas Tillräcklig kapitalbas</P>
<P class="p251 ft3">1 §</P>
<P class="p229 ft47">Ett försäkringsföretag ska ha en kapitalbas som minst uppgår till solvenskapitalkravet beräknat enligt 8 kap. 1 § eller 17 kap. 26 §.</P>
<P class="p224 ft47">Kapitalbasen ska dock aldrig vara mindre än minimikapital- kravet beräknat enligt 8 kap. <NOBR>13–15</NOBR> och <NOBR>17–21</NOBR> §§.</P>
<P class="p119 ft56">Kapitalbasens sammansättning</P>
<P class="p222 ft3">2 §</P>
<P class="p227 ft47">Kapitalbasen består av primär- kapital och av tilläggskapital som har godkänts av Finansinspek- tionen enligt 6 §.</P>
<P class="p222 ft49">Primärkapital</P>
<P class="p222 ft3">3 §</P>
<P class="p252 ft55">I primärkapitalet ska följande poster ingå:</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_39">
<P class="p253 ft47">1. den positiva skillnaden mellan <SPAN class="ft4">Prop. 2015/16:9 </SPAN>tillgångar och skulder, inklusive försäkringstekniska avsättningar,</P>
<P class="p194 ft3">och</P>
<P class="p254 ft3">2. efterställda skulder. Tillgångar och skulder enligt</P>
<P class="p255 ft47">första stycket ska värderas enligt 5 kap. <NOBR>1–7</NOBR> och <NOBR>9–16</NOBR> §§.</P>
<P class="p188 ft47">Den positiva skillnaden mellan tillgångar och skulder enligt första stycket 1 ska minskas med värdet på innehav av egna aktier.</P>
<P class="p186 ft49">Tilläggskapital</P>
<P class="p232 ft3">4 §</P>
<P class="p214 ft47">Tilläggskapital är en post som inte ingår i primärkapitalet men som kan krävas in för att täcka förluster.</P>
<P class="p230 ft3">5 §</P>
<P class="p188 ft47">I tilläggskapitalet får följande poster ingå:</P>
<P class="p216 ft45"><SPAN class="ft3">1.</SPAN><SPAN class="ft64">aktiekapital eller garantikapi- tal som inte har betalats in och som inte heller har begärts in,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">kreditutrymme hos bank,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">garantier,</SPAN></P>
<P class="p187 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">framtida fordringar grundade på uttaxeringsrätt, och</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">andra rättsligt bindande utfästelser till försäkringsföre- taget.</SPAN></P>
<P class="p187 ft47">För att få godkännas som tilläggskapital krävs att postens förlusttäckningsförmåga är till- räcklig. Posten ska värderas till ett belopp som återspeglar dess förmåga att täcka förluster.</P>
<P class="p211 ft3">6 §</P>
<P class="p187 ft3">Finansinspektionen ska fast- ställa det belopp som en post i tilläggskapitalet får tas upp till eller den metod som ska användas för att fastställa ett visst belopp.</P>
<P class="p187 ft47">Finansinspektionens beslut om att använda en metod enligt första stycket ska gälla för en viss tid.</P>
<P class="p103 ft2">39</P>
</DIV>
<DIV id="page_40">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr39 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr39 td200"><P class="p195 ft56">Indelning av kapitalbasen</P></TD>
<TD class="tr39 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td208"><P class="p195 ft3">7 §</P></TD>
<TD class="tr37 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft3">Posterna i kapitalbasen ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">delas in i nivåer enligt följande.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft3">Nivå 1: poster i primärkapitalet</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft45">som kan täcka förluster helt och är</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td208"><P class="p195 ft3">fullt efterställda.</P></TD>
<TD class="tr26 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft3">Nivå 2: poster i primärkapitalet</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">som är fullt efterställda samt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">poster i tilläggskapitalet som kan</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">täcka förluster helt och är fullt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td208"><P class="p195 ft3">efterställda.</P></TD>
<TD class="tr23 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td200"><P class="p196 ft3">Nivå 3: övriga poster.</P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft3">En post ska anses kunna täcka</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">förluster helt om den i sin helhet</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">är tillgänglig eller kan infordras</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">på begäran för att täcka förluster,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">både i den löpande verksamheten</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">och vid likvidation eller konkurs.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft3">En post ska anses vara fullt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">efterställd om den i sin helhet, vid</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">likvidation eller konkurs, inte får</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft45">återbetalas till innehavaren förrän</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td208"><P class="p195 ft3">försäkringsföretagets</P></TD>
<TD class="tr23 td198"><P class="p257 ft45">alla</P></TD>
<TD class="tr23 td96"><P class="p19 ft45">andra</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td200"><P class="p195 ft3">förpliktelser har uppfyllts.</P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td208"><P class="p195 ft3">8 §</P></TD>
<TD class="tr51 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p196 ft3">Vid bedömning av om en post</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">ska anses kunna täcka förluster</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">helt eller vara fullt efterställd</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">enligt 7 §, ska det beaktas om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td208"><P class="p195 ft3">posten är fri från</P></TD>
<TD class="tr23 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft45">1. krav på eller incitament till att</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">lösa in det nominella beloppet,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p196 ft45">2. obligatoriska fasta kostnader,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td208"><P class="p195 ft3">och</P></TD>
<TD class="tr23 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td208"><P class="p196 ft3">3. belastningar.</P></TD>
<TD class="tr26 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td208"><P class="p196 ft3">Vid bedömningen</P></TD>
<TD class="tr23 td198"><P class="p145 ft45">enligt</P></TD>
<TD class="tr23 td96"><P class="p19 ft3">första</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">stycket ska även postens löptid</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">beaktas. Om en post är tidsbun-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">den, ska hänsyn tas till om den</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td190"><P class="p195 ft3">genomsnittliga löptiden på posten</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">är tillräcklig i förhållande till löp-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td208"><P class="p195 ft3">tiden på åtagandena.</P></TD>
<TD class="tr28 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td96"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr39 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td206"><P class="p240 ft56">Klassificering av kapitalbasposter</P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td206"><P class="p240 ft3">9 §</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td206"><P class="p241 ft3">En post ska klassificeras som</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">40</P></TD>
<TD class="tr28 td206"><P class="p240 ft3">nivå 1 eller 2 om den i väsentlig</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_41">
<P class="p183 ft47">grad uppfyller förutsättningarna <SPAN class="ft4">Prop. 2015/16:9 </SPAN>för en sådan klassificering enligt 7</P>
<P class="p258 ft3">och 8 §§.</P>
<P class="p191 ft3">10 §</P>
<P class="p187 ft3">Ackumulerade vinster som inte har gjorts tillgängliga för utdel- ning till försäkringstagare och andra ersättningsberättigade (överskottsmedel) får klassificeras som nivå 1, om posterna uppfyller förutsättningarna för en sådan klassificering enligt 7 och 8 §§.</P>
<P class="p214 ft47">En post i tilläggskapitalet får klassificeras som nivå 2 om den avser</P>
<P class="p216 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">kreditutrymme hos bank och garantier som förvaras som säkerhet för försäkringsgivares borgenärer av en oberoende förvaltare och är utfärdade av kreditinstitut som är auktoriserade enligt Europaparlamentets och rådets direktiv 2006/48/EG av den 14 juni 2006 om rätten att starta och driva verksamhet i kredit- institut, och</SPAN></P>
<P class="p259 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">framtida fordringar grundade på uttaxeringsrätt under de kommande tolv månaderna som kan ställas på delägare eller medlemmar i ömsesidiga försäkringsföretag.</SPAN></P>
<P class="p230 ft56">Täckande av solvenskapitalkravet</P>
<P class="p191 ft3">11 §</P>
<P class="p188 ft3">Primärkapital som har klassifi- cerats som nivå 1 enligt 9 § eller 10 § första stycket ska uppgå till mer än en tredjedel av solvens- kapitalkravet enligt 8 kap. 1 §.</P>
<P class="p260 ft47">Primärkapital eller tilläggskapi- tal som har klassificerats som nivå 3 enligt 9 § ska vara mindre än en tredjedel av solvenskapitalkravet enligt 8 kap. 1 §.</P>
<P class="p261 ft2">41</P>
</DIV>
<DIV id="page_42">
<DIV>
<DIV id="id_1">
<P class="p171 ft2">Prop. 2015/16:9</P>
<P class="p218 ft2">42</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft56">Täckande av minimikapitalkravet</P>
<P class="p222 ft3">12 §</P>
<P class="p224 ft3">Den kapitalbas som ska täcka minimikapitalkravet enligt 8 kap. 13 § får bestå av primärkapital som har delats in i nivå 1 och 2 enligt 9 § och 10 § första stycket.</P>
<P class="p227 ft3">Primärkapital som har klassifi- cerats som nivå 1 enligt 9 § och 10 § första stycket ska uppgå till mer än hälften av minimikapital- kravet.</P>
<P class="p252 ft47">Minimikapitalkravet får i övrigt täckas av primärkapital som har klassificerats som nivå 2 enligt 9 §.</P>
<P class="p222 ft56">Bemyndiganden</P>
<P class="p222 ft3">13 §</P>
<P class="p224 ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p248 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft54">de krav som ska gälla för god- kännande av poster som tilläggs- kapital och grunder för värdering av poster i tilläggskapitalet enligt 5 §,</SPAN></P>
<P class="p248 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft66">vilka egenskaper och kriterier som ska beaktas vid indelning i nivåer enligt 7 §,</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft54">vilka egenskaper och kriterier som ska beaktas vid klassifi- ceringen av kapitalbasposter enligt 9 §, och</SPAN></P>
<P class="p262 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft66">vilka egenskaper och kriterier som ska beaktas vid klassificering av poster i tilläggskapitalet enligt 10 § andra stycket.</SPAN></P>
<P class="p263 ft56">8 kap. Solvenskapitalkrav och minimikapitalkrav</P>
<P class="p264 ft56">Solvenskapitalkrav</P>
<P class="p119 ft49">Beräkning av solvenskapitalkrav</P>
<P class="p199 ft3">1 §</P>
<P class="p265 ft55">Solvenskapitalkravet utgör den minsta storlek på det</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_43">
<DIV>
<DIV id="id_1">
<P class="p242 ft3">medräkningsbara primärkapitalet som krävs för att försäkrings- företaget med 99,5 procents sannolikhet ska ha tillgångar under kommande tolv månader som täcker värdet av åtagandena gentemot försäkringstagarna och andra ersättningsberättigade på grund av försäkringar (skydds- nivå). Denna skyddsnivå ska även beaktas vid beräkningen av kapi- talkravet för var och en av de risker som ingår i solvenskapital- kravet.</P>
<P class="p266 ft47">Solvenskapitalkravet ska beräk- nas under antagandet att försäk- ringsföretaget kommer att fortsätta att driva sin verksamhet.</P>
<P class="p133 ft3">2 §</P>
<P class="p244 ft3">Solvenskapitalkravet ska beräk- nas med beaktande av alla mät- bara risker som företaget är utsatt för</P>
<P class="p244 ft47">Vid beräkningen ska minst följande risker beaktas:</P>
<P class="p121 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">försäkringsrisker,</SPAN></P>
<P class="p121 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">marknadsrisker,</SPAN></P>
<P class="p121 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">kreditrisker, och</SPAN></P>
<P class="p267 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">operativa risker.</SPAN></P>
<P class="p222 ft3">3 §</P>
<P class="p136 ft68">Vid beräkningen av solvenskapi- talkravet ska försäkringsföretaget beakta effekterna av sådana tek- niker som företaget använder för att reducera sina risker.</P>
<P class="p119 ft49">Beräkningsmetoder</P>
<P class="p226 ft3">4 §</P>
<P class="p136 ft3">Solvenskapitalkravet ska beräk- nas enligt en standardformel som anges i 5 §. Finansinspektionen får i ett enskilt fall besluta att ett försäkringsföretag får använda en intern modell enligt 9 kap. 1 § första stycket för att beräkna solvenskapitalkravet.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">43</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_44">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr39 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr39 td190"><P class="p195 ft49">Beräkning enligt standardformeln</P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td201"><P class="p195 ft3">5 §</P></TD>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td209"><P class="p196 ft3">Solvenskapitalkravet</P></TD>
<TD class="tr23 td158"><P class="p19 ft45">beräknat</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">enligt standardformeln ska utgöra</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td209"><P class="p195 ft3">summan av</P></TD>
<TD class="tr23 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td201"><P class="p196 ft3">– ett</P></TD>
<TD colspan=2 class="tr23 td100"><P class="p19 ft45">primärt solvenskapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td190"><P class="p195 ft3">beräknat enligt <NOBR>6–8</NOBR> §§, och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td201"><P class="p196 ft3">– ett</P></TD>
<TD class="tr23 td68"><P class="p268 ft3">kapitalkrav för</P></TD>
<TD class="tr23 td158"><P class="p19 ft3">operativ</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td209"><P class="p195 ft3">risk beräknat enligt 9 §,</P></TD>
<TD class="tr23 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td209"><P class="p196 ft3">minskat med</P></TD>
<TD class="tr26 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td201"><P class="p196 ft3">– ett</P></TD>
<TD class="tr23 td68"><P class="p257 ft45">justeringsbelopp</P></TD>
<TD class="tr23 td158"><P class="p19 ft45">beräknat</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td209"><P class="p195 ft3">enligt 10 §.</P></TD>
<TD class="tr24 td158"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p173 ft49">Primärt solvenskapitalkrav</P>
<P class="p206 ft3">6 §</P>
<P class="p269 ft3">Det primära solvenskapital- kravet ska beräknas genom en justerad sammanläggning av kapi- talkraven för minst följande risker:</P>
<P class="p270 ft3">1. försäkringsrisker,</P>
<P class="p271 ft3">2. marknadsrisker, och</P>
<P class="p272 ft3">3. motpartsrisker.</P>
<P class="p206 ft3">7 §</P>
<P class="p273 ft47">Finansinspektionen får i ett enskilt fall besluta att ett försäk- ringsföretag får använda lämpliga parametrar som är specifika för företaget vid beräkningen av kapi- talkravet för försäkringsrisker.</P>
<TABLE cellpadding=0 cellspacing=0 class="t46">
<TR>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td43"><P class="p240 ft3">8 §</P></TD>
<TD class="tr29 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td210"><P class="p241 ft45">Finansinspektionen</P></TD>
<TD class="tr26 td26"><P class="p153 ft3">får i</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">enskilt fall besluta att ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">ringsföretag som meddelar sådana</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">pensionsförsäkringar som anges i</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td43"><P class="p240 ft3">58 kap.</P></TD>
<TD class="tr23 td161"><P class="p274 ft3">2 §</P></TD>
<TD colspan=3 class="tr23 td165"><P class="p19 ft45">inkomstskattelagen</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">(1999:1229) får beräkna kapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">kravet för aktiekursrisk, som ingår</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td211"><P class="p240 ft3">i kapitalkravet</P></TD>
<TD colspan=3 class="tr23 td165"><P class="p19 ft3">för marknadsrisk,</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">enligt en särskild metod anpassad</P></TD>
</TR>
<TR>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td212"><P class="p240 ft3">för denna verksamhet.</P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr37 td212"><P class="p240 ft49">Kapitalkrav för operativ risk</P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td43"><P class="p240 ft3">9 §</P></TD>
<TD class="tr36 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td211"><P class="p241 ft45">Kapitalkravet</P></TD>
<TD class="tr23 td78"><P class="p101 ft3">för</P></TD>
<TD class="tr23 td26"><P class="p96 ft45">operativ</P></TD>
<TD class="tr23 td108"><P class="p19 ft45">risk</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">ska beräknas med beaktande av</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">44</P></TD>
<TD class="tr28 td43"><P class="p240 ft3">sådana</P></TD>
<TD colspan=3 class="tr28 td104"><P class="p153 ft3">operativa risker som</P></TD>
<TD class="tr28 td108"><P class="p19 ft3">för-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_45">
<DIV>
<DIV id="id_1">
<P class="p275 ft68">säkringsföretaget är utsatt för och som inte har beaktats vid beräk- ningen av kapitalkravet för försäk- ringsrisker, marknadsrisker eller motpartsrisker.</P>
<P class="p276 ft49">Justeringsbelopp</P>
<P class="p226 ft3">10 §</P>
<P class="p164 ft3">Justeringsbeloppet enligt 5 § ska motsvara den minskning av försäkringsföretagets oförutsedda förluster som beror på</P>
<P class="p244 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">att företagets åtaganden gent- emot försäkringstagare eller andra ersättningsberättigade minskar till följd av villkoren i försäkrings- avtalet,</SPAN></P>
<P class="p138 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">att företagets uppskjutna skatt förändras, eller</SPAN></P>
<P class="p277 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft54">en kombination av 1 och 2.</SPAN></P>
<P class="p251 ft49">Förenklade beräkningar</P>
<P class="p226 ft3">11 §</P>
<P class="p246 ft68">Ett försäkringsföretag får göra förenklade beräkningar av kapital- kravet för en specifik risk om</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">det är motiverat med hänsyn till arten, omfattningen och kom- plexiteten av de risker som före- taget är utsatt för, och</SPAN></P>
<P class="p244 ft55"><SPAN class="ft3">2.</SPAN><SPAN class="ft65">det är oproportionerligt betungande att göra beräkningar enligt standardformeln.</SPAN></P>
<P class="p278 ft61">Underrättelse om bristande solvenskapitalkrav</P>
<P class="p133 ft3">12 §</P>
<P class="p164 ft3">Ett försäkringsföretag ska ome- delbart underrätta Finansinspekt- ionen, om företaget inte uppfyller solvenskapitalkravet eller om det finns risk för detta under de närm- aste tre månaderna.</P>
<P class="p132 ft47">Ett försäkringsföretag som tillämpar 5 kap. 10 eller 12 § ska omedelbart underrätta Finansin- spektionen, om företaget inte skulle uppfylla solvenskapital-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">45</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_46">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td117"><P class="p195 ft3">kravet</P></TD>
<TD colspan=2 class="tr29 td41"><P class="p73 ft3">utan</P></TD>
<TD colspan=2 class="tr29 td179"><P class="p18 ft3">en tillämpning</P></TD>
<TD class="tr29 td10"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td52"><P class="p195 ft3">dessa bestämmelser.</P></TD>
<TD class="tr24 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr36 td52"><P class="p195 ft56">Minimikapitalkrav</P></TD>
<TD class="tr36 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr36 td190"><P class="p195 ft49">Beräkning av minimikapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td117"><P class="p195 ft3">13 §</P></TD>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td126"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td52"><P class="p279 ft45">Minimikapitalkravet</P></TD>
<TD class="tr23 td36"><P class="p18 ft3">utgör</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">den</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">minsta storlek på det medräk-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td213"><P class="p195 ft3">ningsbara</P></TD>
<TD colspan=3 class="tr26 td93"><P class="p44 ft3">primärkapitalet</P></TD>
<TD class="tr26 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td117"><P class="p195 ft3">krävs</P></TD>
<TD class="tr23 td12"><P class="p18 ft3">för</P></TD>
<TD class="tr23 td14"><P class="p148 ft45">att</P></TD>
<TD colspan=3 class="tr23 td189"><P class="p19 ft45">försäkringsföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">med 85 procents sannolikhet ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td80"><P class="p195 ft3">ha tillgångar</P></TD>
<TD class="tr26 td126"><P class="p73 ft3">under</P></TD>
<TD colspan=2 class="tr26 td123"><P class="p19 ft45">kommande</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tolv månader som täcker värdet av</P></TD>
</TR>
<TR>
<TD class="tr27 td177"><P class="p18 ft12"> </P></TD>
<TD colspan=6 class="tr27 td190"><P class="p195 ft60">åtagandena gentemot försäkrings-</P></TD>
</TR>
</TABLE>
<P class="p205 ft47">tagarna och andra ersättnings- berättigade på grund av försäk- ringar.</P>
<P class="p173 ft3">14 §</P>
<P class="p176 ft47">Minimikapitalkravet ska beräk- nas med beaktande helt eller delvis av</P>
<P class="p176 ft3">1. försäkringstekniska avsätt- ningar,</P>
<P class="p271 ft3">2. premieinkomst,</P>
<P class="p271 ft3">3. positiv risksumma,</P>
<P class="p271 ft3">4. uppskjutna skatter,</P>
<P class="p271 ft3">5. administrativa kostnader, och</P>
<P class="p280 ft3">6. avgiven återförsäkring.</P>
<P class="p281 ft61">Justering av beräknat minimi- kapitalkrav</P>
<P class="p198 ft3">15 §</P>
<P class="p273 ft3">Minimikapitalkravet beräknat enligt 13 och 14 §§ får varken understiga 25 procent eller över- stiga 45 procent av solvenskapi- talkravet, inklusive kapitaltillägg enligt 17 kap. 24 §. Minimikapital- kravet får aldrig vara lägre än garantibeloppet enligt <NOBR>17–21</NOBR> §§.</P>
<P class="p282 ft61">Underrättelse om bristande minikapitalkrav</P>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td174"><P class="p240 ft3">16 §</P></TD>
<TD class="tr29 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td75"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td206"><P class="p19 ft3">Ett försäkringsföretag ska ome-</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">46</P></TD>
<TD class="tr28 td174"><P class="p240 ft3">delbart</P></TD>
<TD class="tr28 td34"><P class="p18 ft3">underrätta</P></TD>
<TD class="tr28 td75"><P class="p19 ft3">Finans-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_47">
<TABLE cellpadding=0 cellspacing=0 class="t47">
<TR>
<TD class="tr25 td199"><P class="p18 ft3">inspektionen, om</P></TD>
<TD class="tr25 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p122 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">företaget inte uppfyller mini- mikapitalkravet,</SPAN></P>
<P class="p123 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företaget inte uppfyller ett kapitalkrav som gäller efter det att företaget har beviljats undantag enligt 1 kap. 19 eller 19 b §, eller</SPAN></P>
<P class="p283 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">det finns risk för att någon av situationerna enligt 1 och 2 inträffar under de närmaste tre månaderna.</SPAN></P>
<P class="p222 ft56">Garantibelopp</P>
<P class="p222 ft3">17 §</P>
<P class="p284 ft3">För skadeförsäkringsföretag ska garantibeloppet uppgå till ett belopp som minst motsvarar 2,5 miljoner euro eller det högre belopp, grundat på förändringar i det europeiska konsumentpris- indexet, som Europeiska kommissi- onen årligen tillkännager. Om rörelsen omfattar försäkring eller risk som hänför sig till någon av klasserna <NOBR>10–15</NOBR> enligt 2 kap. 11 § första stycket ska dock garantibeloppet uppgå till ett belopp som minst motsvarar 3,7 miljoner euro eller det högre belopp, grundat på förändringar i det europeiska konsumentpris- indexet som Europeiska kommissi- onen årligen tillkännager.</P>
<TABLE cellpadding=0 cellspacing=0 class="t48">
<TR>
<TD class="tr4 td15"><P class="p18 ft3">18 §</P></TD>
<TD class="tr4 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td15"><P class="p43 ft3">För</P></TD>
<TD colspan=3 class="tr23 td104"><P class="p77 ft3">livförsäkringsföretag</P></TD>
<TD class="tr23 td164"><P class="p124 ft3">ska</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td88"><P class="p18 ft3">garantibeloppet</P></TD>
<TD class="tr26 td113"><P class="p18 ft45">uppgå</P></TD>
<TD class="tr26 td113"><P class="p37 ft3">till</P></TD>
<TD class="tr26 td164"><P class="p124 ft3">ett</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td15"><P class="p18 ft3">belopp</P></TD>
<TD colspan=2 class="tr23 td135"><P class="p73 ft3">som minst</P></TD>
<TD colspan=2 class="tr23 td121"><P class="p124 ft3">motsvarar</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td144"><P class="p18 ft3">3,7 miljoner euro eller det högre</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td144"><P class="p18 ft3">belopp, grundat på förändringar i</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td88"><P class="p18 ft3">det europeiska</P></TD>
<TD colspan=3 class="tr23 td214"><P class="p124 ft3">konsumentpris-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td144"><P class="p18 ft3">indexet, som Europeiska kommissi-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr24 td147"><P class="p18 ft3">onen årligen tillkännager.</P></TD>
<TD class="tr24 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td15"><P class="p18 ft3">19 §</P></TD>
<TD class="tr51 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td15"><P class="p43 ft3">För</P></TD>
<TD colspan=3 class="tr26 td104"><P class="p18 ft3">återförsäkringsbolag</P></TD>
<TD class="tr26 td164"><P class="p124 ft3">som</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td144"><P class="p18 ft3">inte är captivebolag ska garanti-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td144"><P class="p18 ft3">beloppet uppgå till ett belopp som</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td144"><P class="p18 ft3">minst motsvarar 3,6 miljoner euro</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr28 td144"><P class="p18 ft3">eller det högre belopp, grundat på</P></TD>
<TD class="tr28 td143"><P class="p19 ft2">47</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_48">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td215"><P class="p195 ft3">förändringar</P></TD>
<TD class="tr29 td70"><P class="p18 ft3">i</P></TD>
<TD class="tr29 td78"><P class="p157 ft3">det</P></TD>
<TD class="tr29 td85"><P class="p19 ft3">europeiska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td216"><P class="p195 ft3">konsumentprisindexet,</P></TD>
<TD class="tr26 td85"><P class="p19 ft3">som Euro-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">peiska kommissionen årligen till-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td215"><P class="p195 ft3">kännager.</P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td85"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td215"><P class="p195 ft3">20 §</P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td85"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p19 ft3">För ett sådant captivebolag för</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">återförsäkring som avses i artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">13.5 i Solvens <NOBR>II-direktivet</NOBR> ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td217"><P class="p195 ft3">garantibeloppet</P></TD>
<TD colspan=2 class="tr23 td180"><P class="p19 ft3">uppgå till ett</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td215"><P class="p195 ft3">belopp som</P></TD>
<TD colspan=2 class="tr26 td60"><P class="p90 ft3">minst</P></TD>
<TD class="tr26 td85"><P class="p19 ft3">motsvarar</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td217"><P class="p195 ft3">1,2 miljon euro</P></TD>
<TD class="tr23 td78"><P class="p158 ft45">eller</P></TD>
<TD class="tr23 td85"><P class="p19 ft3">det högre</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">belopp, grundat på förändringar i</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td217"><P class="p195 ft3">det europeiska</P></TD>
<TD colspan=2 class="tr26 td180"><P class="p19 ft3">konsumentpris-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft45">indexet, som Europeiska kommissi-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td190"><P class="p195 ft3">onen årligen tillkännager.</P></TD>
</TR>
</TABLE>
<P class="p198 ft3">21 §</P>
<P class="p177 ft3">För försäkringsföretag som bedriver både liv- och skadeför- säkring enligt 4 kap. 7 § andra stycket ska garantibeloppet uppgå till summan av de belopp som anges i 17 första meningen och 18 §§.</P>
<P class="p208 ft56">Bemyndiganden</P>
<P class="p173 ft3">22 §</P>
<P class="p269 ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p176 ft3">1. hur det primära solvenskapi- talkravet ska beräknas enligt 6 §,</P>
<P class="p176 ft3">2. vilka krav som ska vara uppfyllda för att ett försäkrings- företag ska få tillstånd att använda företagsspecifika parametrar enligt 7 §,</P>
<P class="p176 ft3">3. vilka krav som ska vara upp- fyllda för att ett försäkringsföretag ska få beräkna kapitalkravet för aktiekursrisk utifrån en särskild metod enligt 8 §,</P>
<P class="p269 ft47">4. hur kapitalkravet för operativ risk ska beräknas enligt 9 §, och</P>
<P class="p269 ft55">5. hur justeringsbeloppet ska beräknas enligt 10 §.</P>
<P class="p276 ft2">48</P>
</DIV>
<DIV id="page_49">
<DIV>
<DIV id="id_1">
<P class="p285 ft62">9 kap. Interna modeller Allmänna bestämmelser</P>
<P class="p133 ft49">Krav på tillstånd</P>
<P class="p226 ft3">1 §</P>
<P class="p164 ft3">Ett försäkringsföretag får, efter tillstånd av Finansinspektionen, använda en intern modell för att beräkna solvenskapitalkravet. Ett sådant tillstånd får avse en full- ständig intern modell eller en partiell intern modell.</P>
<P class="p132 ft47">Bestämmelserna i 8 kap. 1 och 2 §§ gäller även när solvens- kapitalkravet beräknas med en intern modell.</P>
<P class="p286 ft61">Förutsättningar för att använda en intern modell</P>
<P class="p133 ft3">2 §</P>
<P class="p164 ft47">Tillstånd för ett försäkringsför- etag att använda en intern modell ska ges, om</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">försäkringsföretaget har ett för ändamålet lämpligt utformat riskhanteringssystem som upp- fyller kraven i 10 kap. 6 §, och</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">kraven i 6 och </SPAN><NOBR>9–18</NOBR> §§ är uppfyllda.</P>
<P class="p164 ft47">Finansinspektionen ska fatta beslut i fråga om sådant tillstånd inom sex månader från det att en fullständig ansökan kom in till inspektionen.</P>
<P class="p119 ft56">Partiell intern modell</P>
<P class="p222 ft3">3 §</P>
<P class="p164 ft47">En partiell intern modell får användas för att beräkna</P>
<P class="p246 ft3">1. kapitalkravet för en eller flera av de risker eller undergrupper av risker som ingår i det primära solvenskapitalkravet enligt 8 kap.</P>
<P class="p40 ft3"><SPAN class="ft3">6</SPAN><SPAN class="ft54">§,</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">kapitalkravet för operativ risk enligt 8 kap. 9 §,</SPAN></P>
<P class="p287 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">justeringsbeloppet enligt</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">49</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_50">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=4 class="tr29 td157"><P class="p195 ft3">8 kap. 10 §, eller</P></TD>
<TD class="tr29 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p196 ft3">4. kombinationer av 1, 2 eller 3.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p196 ft3">En partiell intern modell får</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td218"><P class="p195 ft3">tillämpas</P></TD>
<TD class="tr23 td72"><P class="p257 ft45">på</P></TD>
<TD class="tr23 td96"><P class="p18 ft3">hela</P></TD>
<TD colspan=2 class="tr23 td22"><P class="p19 ft45">verksamheten</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">eller på en eller flera av för-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">säkringsföretagets större affärsen-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td184"><P class="p195 ft3">heter.</P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr51 td190"><P class="p195 ft49">Tillstånd att använda en partiell</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td215"><P class="p195 ft49">intern modell</P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td184"><P class="p195 ft3">4 §</P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td184"><P class="p196 ft3">För</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p73 ft3">att ett</P></TD>
<TD colspan=3 class="tr23 td54"><P class="p19 ft3">försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">ska få tillstånd att använda en</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft45">partiell intern modell krävs, utöver</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td219"><P class="p195 ft3">det som anges i 2 §, att</P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p196 ft3">1. det finns godtagbara skäl att</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">avgränsa tillämpningsområdet för</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">den interna modellen på det sätt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">som försäkringsföretaget har gjort,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td219"><P class="p196 ft3">2. solvenskapitalkravet</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">kan</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td218"><P class="p195 ft3">beräknas</P></TD>
<TD class="tr23 td72"><P class="p99 ft3">mer</P></TD>
<TD colspan=2 class="tr23 td220"><P class="p77 ft3">rättvisande</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">utifrån</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td157"><P class="p195 ft45">försäkringsföretagets</P></TD>
<TD colspan=2 class="tr26 td22"><P class="p19 ft3">riskprofil</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">och bestämmelserna i 8 kap. 1 och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td184"><P class="p195 ft3">2 §§</P></TD>
<TD class="tr23 td10"><P class="p18 ft3">än</P></TD>
<TD colspan=4 class="tr23 td119"><P class="p19 ft3">utifrån standardformeln</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td219"><P class="p195 ft3">enligt 8 kap. <NOBR>5–11</NOBR> §§, och</P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p176 ft47">3. den partiella interna modellen kan integreras helt med de beräk- ningar som ska ske enligt standardformeln.</P>
<P class="p288 ft61">Övergångsplan för utvidgning av en partiell intern modell</P>
<P class="p198 ft3">5 §</P>
<P class="p177 ft3">Finansinspektionen får i sam- band med handläggningen av en ansökan om användning av en partiell intern modell som är avgränsad till att avse endast en eller flera risker eller under- grupper av risker, eller en eller flera större affärsenheter, eller avgränsad i båda dessa avseen- den, förelägga ett försäkringsföre- tag att ge in en övergångsplan för hur företaget avser att utvidga modellens tillämpningsområde.</P>
<P class="p289 ft2">50</P>
</DIV>
<DIV id="page_51">
<DIV>
<DIV id="id_1">
<P class="p290 ft56">Godkännande av styrdokument för ändring av en intern modell</P>
<P class="p225 ft3">6 §</P>
<P class="p291 ft3">När ett försäkringsföretag ansöker om tillstånd att använda en intern modell, ska företaget lämna in ett styrdokument för ändring av modellen. Styrdoku- mentet ska innehålla en förteck- ning eller specifikation över möjliga större och mindre änd- ringar av den interna modellen. När Finansinspektionen prövar ansökan, ska inspektionen också pröva om styrdokumentet kan god- kännas.</P>
<P class="p292 ft56">Ändring av en intern modell och styrdokument</P>
<P class="p119 ft3">7 §</P>
<P class="p164 ft3">Ett försäkringsföretag som fått tillstånd att använda en intern modell får göra mindre ändringar av denna i enlighet med det styr- dokument för ändring av den interna modellen som godkänts av Finansinspektionen enligt 6 §.</P>
<P class="p291 ft47">För större ändringar i den interna modellen krävs tillstånd från Finansinspektionen.</P>
<P class="p164 ft3">Samtliga ändringar av styrdokumentet ska godkännas av Finansinspektionen.</P>
<P class="p164 ft47">Kraven i 2 § ska tillämpas vid Finansinspektionens prövning av om tillstånd ska ges enligt andra stycket eller ändring godkännas enligt tredje stycket.</P>
<P class="p222 ft56">Återgång till standardformeln</P>
<P class="p119 ft3">8 §</P>
<P class="p138 ft47">Ett försäkringsföretag som använder en intern modell får, efter tillstånd av Finansinspek- tionen, återgå till att helt eller delvis beräkna solvenskapital- kravet enligt standardformeln i 8 kap <NOBR>5–11</NOBR> §§. Ett sådant tillstånd</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">51</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_52">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td221"><P class="p195 ft3">får</P></TD>
<TD class="tr29 td72"><P class="p38 ft3">ges</P></TD>
<TD class="tr29 td36"><P class="p18 ft3">endast</P></TD>
<TD class="tr29 td72"><P class="p73 ft3">om</P></TD>
<TD colspan=3 class="tr29 td133"><P class="p19 ft3">försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">företaget har visat att det finns</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">godtagbara skäl för en återgång</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td222"><P class="p195 ft3">till standardformeln.</P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr51 td190"><P class="p195 ft56">Krav på en intern modell och på</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td209"><P class="p195 ft56">användningen av den</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr37 td222"><P class="p195 ft49">Krav på användning</P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td221"><P class="p195 ft3">9 §</P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p19 ft3">En intern modell ska användas i</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td221"><P class="p195 ft3">ett</P></TD>
<TD colspan=4 class="tr23 td223"><P class="p18 ft3">försäkringsföretags</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft3">företags-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">styrnings- och riskhanterings-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">system, i dess beslutsprocesser och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">i den egna risk- och solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td102"><P class="p195 ft3">bedömningen.</P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p19 ft3">Styrelsen ska ansvara för att</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td102"><P class="p195 ft3">säkerställa att</P></TD>
<TD colspan=3 class="tr23 td131"><P class="p18 ft3">utformningen</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td102"><P class="p195 ft3">användningen</P></TD>
<TD class="tr26 td72"><P class="p38 ft3">av</P></TD>
<TD class="tr26 td107"><P class="p18 ft3">den</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft3">interna</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td50"><P class="p195 ft3">modellen</P></TD>
<TD colspan=4 class="tr23 td223"><P class="p90 ft3">är ändamålsenlig</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft45">ger ett tillfredsställande uttryck för</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td102"><P class="p195 ft3">riskprofilen.</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p173 ft49">Statistisk kvalitet</P>
<P class="p207 ft3">10 §</P>
<P class="p176 ft47">Den beräkning av sannolikhets- fördelning som ligger till grund för en intern modell ska bygga på</P>
<P class="p176 ft3">1. relevanta försäkringsmatema- tiska och statistiska tekniker som stämmer överens med de metoder som används för beräkning av försäkringstekniska avsättningar, och</P>
<P class="p176 ft47">2. realistiska antaganden som ska kunna motiveras av försäk- ringsföretaget.</P>
<P class="p293 ft45">Uppgifter som används för den interna modellen ska vara läm- pade för ändamålet. De ska vara korrekta, fullständiga och aktuella.</P>
<P class="p269 ft47">Försäkringsföretaget ska minst en gång per år uppdatera de uppgifter som används för beräk- ningen av sannolikhetsfördel- ningen.</P>
<P class="p276 ft2">52</P>
</DIV>
<DIV id="page_53">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr24 td199"><P class="p18 ft49">Diversifiering</P></TD>
<TD class="tr24 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p230 ft3">11 §</P>
<P class="p214 ft47">Ett försäkringsföretag får i en intern modell ta hänsyn till inbör- des beroenden inom och mellan olika risker (diversifieringseffek- ter), om de metoder som används är ändamålsenliga.</P>
<P class="p230 ft49">Riskreducerande tekniker</P>
<P class="p232 ft3">12 §</P>
<P class="p214 ft47">Ett försäkringsföretag får i en intern modell beakta effekterna av riskreduceringstekniker, om före- taget även fullt ut inkluderar de risker som är förenade med dessa tekniker.</P>
<P class="p294 ft63">Beaktande av finansiella garantier och optioner</P>
<P class="p186 ft3">13 §</P>
<P class="p214 ft47">Ett försäkringsföretag ska i en intern modell ta hänsyn till värdet av garantier och optioner i ingångna försäkringsavtal.</P>
<P class="p295 ft63">Beaktande av samtliga förväntade utbetalningar</P>
<P class="p230 ft3">14 §</P>
<P class="p212 ft3">Ett försäkringsföretag ska i en intern modell beakta alla förväntade utbetalningar till försäkringstagare och andra ersättningsberättigade, oavsett om betalningarna är garanterade genom avtal eller inte.</P>
<P class="p296 ft49">Kalibrering av en intern modell</P>
<P class="p232 ft3">15 §</P>
<P class="p188 ft3">Ett försäkringsföretag ska kali- brera en intern modell på ett sätt som ger försäkringstagarna och andra ersättningsberättigade en skyddsnivå som är likvärdig med den nivå som anges i 8 kap. 1 §.</P>
<P class="p297 ft2">53</P>
</DIV>
<DIV id="page_54">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr39 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr39 td224"><P class="p195 ft49">Resultatanalys</P></TD>
<TD class="tr39 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td137"><P class="p195 ft3">16 §</P></TD>
<TD class="tr37 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td205"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td137"><P class="p196 ft3">Ett</P></TD>
<TD colspan=2 class="tr23 td225"><P class="p237 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">använder en intern modell ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">minst en gång per år granska vad</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">som gett upphov till vinster eller</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">orsakat förluster inom de olika</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td224"><P class="p195 ft3">större affärsenheterna.</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p19 ft3">Analysen ska visa hur den kate-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft45">gorisering av risker som har valts i</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td137"><P class="p195 ft3">den</P></TD>
<TD class="tr23 td41"><P class="p18 ft3">interna</P></TD>
<TD colspan=2 class="tr23 td90"><P class="p19 ft3">modellen förklarar</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">källor och orsaker till vinster och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft45">förluster. Riskkategoriseringen ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td226"><P class="p195 ft3">återspegla</P></TD>
<TD colspan=2 class="tr23 td90"><P class="p19 ft45">försäkringsföretagets</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td226"><P class="p195 ft3">riskprofil.</P></TD>
<TD class="tr24 td205"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p173 ft49">Validering av en intern modell</P>
<P class="p206 ft3">17 §</P>
<P class="p174 ft47">En intern modell ska regelbun- det valideras. Valideringen ska innefatta en utvärdering av model- lens funktion och en kontroll av att modellen är lämplig med hänsyn till företagets riskprofil.</P>
<P class="p298 ft49">Krav på dokumentation</P>
<TABLE cellpadding=0 cellspacing=0 class="t49">
<TR>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td187"><P class="p240 ft3">18 §</P></TD>
<TD class="tr29 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td158"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td187"><P class="p241 ft3">Ett</P></TD>
<TD colspan=3 class="tr23 td119"><P class="p29 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">använder en intern modell ska</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td227"><P class="p240 ft3">dokumentera</P></TD>
<TD class="tr23 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td64"><P class="p241 ft3">1. hur</P></TD>
<TD class="tr23 td158"><P class="p257 ft3">den är</P></TD>
<TD class="tr23 td73"><P class="p90 ft3">utformad</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td64"><P class="p240 ft3">fungerar,</P></TD>
<TD class="tr26 td158"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p241 ft3">2. att den stämmer överens med</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">de krav som gäller för interna</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td228"><P class="p240 ft3">modeller enligt <NOBR>9–17</NOBR> §§,</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td64"><P class="p241 ft3">3. vilka</P></TD>
<TD colspan=2 class="tr23 td159"><P class="p37 ft3">omständigheter</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">skulle kunna medföra att den inte</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td228"><P class="p240 ft3">fungerar effektivt, och</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td64"><P class="p241 ft3">4. vilka</P></TD>
<TD class="tr23 td158"><P class="p99 ft3">större</P></TD>
<TD class="tr23 td73"><P class="p18 ft3">ändringar</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td228"><P class="p240 ft3">gjorts i den enligt 7 §.</P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr37 td227"><P class="p240 ft56">Bemyndiganden</P></TD>
<TD class="tr37 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td187"><P class="p240 ft3">19 §</P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td158"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p241 ft3">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td187"><P class="p240 ft3">som</P></TD>
<TD colspan=2 class="tr23 td164"><P class="p18 ft3">regeringen</P></TD>
<TD class="tr23 td73"><P class="p18 ft3">bestämmer</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">får</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td228"><P class="p240 ft3">meddela föreskrifter om</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">54</P></TD>
<TD colspan=5 class="tr28 td206"><P class="p241 ft3">1. förutsättningarna för tillstånd</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_55">
<P class="p183 ft47">att använda en fullständig eller <SPAN class="ft4">Prop. 2015/16:9 </SPAN>partiell intern modell enligt</P>
<P class="p194 ft3"><NOBR>1–5</NOBR> §§,</P>
<P class="p188 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">förutsättningarna för ändring av en intern modell och styr- dokument enligt 6 och 7 §§,</SPAN></P>
<P class="p188 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">krav på användning av statis- tiska kvalitetsnormer för en intern modell enligt </SPAN><NOBR>9–14</NOBR> §§,</P>
<P class="p188 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">kalibrering av en intern modell enligt 15 §,</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">validering av en intern modell enligt 17 §, och</SPAN></P>
<P class="p187 ft55"><SPAN class="ft3">6.</SPAN><SPAN class="ft65">krav på dokumentation enligt 18 §.</SPAN></P>
<P class="p186 ft56">10 kap. Företagsstyrning</P>
<P class="p299 ft49">Företagsstyrningssystem</P>
<P class="p191 ft3">1 §</P>
<P class="p187 ft3">Ett försäkringsföretag ska ha ett företagsstyrningssystem som säkerställer att företaget styrs på ett sunt och ansvarsfullt sätt.</P>
<P class="p300 ft55">Systemet ska ses över regelbun- det av företaget.</P>
<P class="p186 ft56">Styrdokument</P>
<P class="p191 ft3">2 §</P>
<P class="p188 ft47">Ett försäkringsföretag ska upp- rätta och följa styrdokument för</P>
<P class="p256 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">riskhantering,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">internkontroll,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">internrevision,</SPAN></P>
<P class="p188 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">verksamhet som omfattas av uppdragsavtal enligt 19 §,</SPAN></P>
<P class="p216 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">uppgiftslämnande till Finans- inspektionen och kvalitetskontroll av uppgifterna, och</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft57">ändring av företagets interna modell, om en sådan modell används.</SPAN></P>
<P class="p214 ft47">Styrdokumenten ska fastställas av styrelsen. De ska utvärderas och ses över minst en gång per år.</P>
<P class="p301 ft2">55</P>
</DIV>
<DIV id="page_56">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr39 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td190"><P class="p195 ft56">Kontinuitet i verksamheten</P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td190"><P class="p195 ft3">3 §</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft3">Ett försäkringsföretag ska ha</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">system, resurser och rutiner som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">är lämpliga för att verksamheten</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">ska kunna bedrivas med kontinui-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">tet och i enlighet med gällande</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">regler.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft3">Ett försäkringsföretag ska ha en</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td190"><P class="p195 ft3">beredskapsplan.</P></TD>
</TR>
</TABLE>
<P class="p173 ft56">Centrala funktioner</P>
<P class="p206 ft3">4 §</P>
<P class="p302 ft47">Ett försäkringsföretag ska ha funktioner för riskhantering, regel- efterlevnad och internrevision samt en aktuariefunktion (centrala funktioner).</P>
<TABLE cellpadding=0 cellspacing=0 class="t50">
<TR>
<TD colspan=2 class="tr39 td17"><P class="p18 ft56">Lämplighetskrav</P></TD>
<TD class="tr39 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td29"><P class="p18 ft3">5 §</P></TD>
<TD class="tr37 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">Ett försäkringsföretag ska säker-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">ställa att den som ingår i styrelsen</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">för företaget eller är verkställande</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">direktör i det, eller är ersättare för</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">någon av dem, eller den som</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">ansvarar för eller utför arbete i en</P></TD>
</TR>
<TR>
<TD class="tr23 td29"><P class="p18 ft3">central</P></TD>
<TD class="tr23 td62"><P class="p18 ft3">funktion</P></TD>
<TD class="tr23 td72"><P class="p147 ft3">i</P></TD>
<TD class="tr23 td158"><P class="p19 ft45">företaget</P></TD>
</TR>
<TR>
<TD class="tr26 td29"><P class="p18 ft3">uppfyller</P></TD>
<TD class="tr26 td62"><P class="p77 ft3">de krav</P></TD>
<TD class="tr26 td72"><P class="p18 ft3">som</P></TD>
<TD class="tr26 td158"><P class="p19 ft3">anges i</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td17"><P class="p18 ft3">2 kap. 4 § 4.</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td158"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">Försäkringsföretaget ska snar-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">ast möjligt till Finansinspektionen</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">anmäla ändringar av vilka som</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">ingår i dess ledning enligt första</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">stycket eller som ansvarar för en</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">central funktion i företaget.</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">Försäkringsföretaget ska under-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft45">rätta inspektionen om någon av de</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">personer som avses i första stycket</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">har ersatts på grund av att han</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">eller hon inte längre uppfyller</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td17"><P class="p18 ft3">lämplighetskraven.</P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td158"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr39 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td206"><P class="p240 ft56">System för riskhantering</P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td206"><P class="p240 ft3">6 §</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td206"><P class="p241 ft3">Ett försäkringsföretag ska ha ett</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">56</P></TD>
<TD class="tr28 td206"><P class="p240 ft3">system för riskhantering som ska</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_57">
<DIV>
<DIV id="id_1">
<P class="p242 ft3">innehålla de strategier, processer och rapporteringsrutiner som behövs för att säkerställa att före- taget fortlöpande kan identifiera, värdera, övervaka, hantera och rapportera risker samt beroenden mellan risker.</P>
<P class="p303 ft68">Systemet ska vara integrerat i företagets organisations- och beslutsstruktur. Det ska vara utfor- mat med lämplig hänsyn till de personer som leder företaget eller annars ingår i en central funktion.</P>
<P class="p304 ft69">Risker och krav på innehåll i styrdokumentet för riskhantering</P>
<P class="p119 ft3">7 §</P>
<P class="p246 ft45">Ett försäkringsföretags system för riskhantering ska avse såväl de risker som täcks av solvenskapital- kravet, eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, som risker som inte, eller endast delvis, beaktas vid beräkningen av detta.</P>
<P class="p204 ft3">Systemet ska omfatta</P>
<P class="p121 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">försäkringsrisker,</SPAN></P>
<P class="p287 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">matchningsrisker,</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">investeringsrisker, särskilt avseende derivatinstrument och liknande åtaganden,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">likviditets- och koncentra- tionsrisker,</SPAN></P>
<P class="p121 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">operativa risker,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft57">risker hänförliga till återför- säkring och andra riskredu- ceringstekniker, och</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">7.</SPAN><SPAN class="ft58">beroenden mellan risker som företaget är eller kan komma att bli exponerade för.</SPAN></P>
<P class="p164 ft3">Ett försäkringsföretags styr- dokument för riskhantering enligt 2 § 1 ska omfatta de risker som avses i andra stycket <NOBR>1–6.</NOBR></P>
<P class="p244 ft47">I ett försäkringsföretag som använder volatilitetsjustering enligt 5 kap. 9 § ska styrdokument för riskhantering också innehålla</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">57</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_58">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td217"><P class="p195 ft3">riktlinjer för</P></TD>
<TD colspan=2 class="tr29 td180"><P class="p19 ft45">volatilitetsjuster-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td122"><P class="p195 ft3">ingen.</P></TD>
<TD class="tr24 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td220"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr51 td224"><P class="p195 ft49">Krav på företag som använder</P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft49">matchningsjustering eller volatili-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td139"><P class="p195 ft49">tetsjustering</P></TD>
<TD class="tr28 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td220"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td122"><P class="p195 ft3">8 §</P></TD>
<TD class="tr37 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td220"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p196 ft3">Ett</P></TD>
<TD colspan=3 class="tr23 td229"><P class="p43 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td139"><P class="p195 ft3">använder</P></TD>
<TD colspan=3 class="tr23 td223"><P class="p19 ft3">matchningsjustering</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p195 ft3">enligt</P></TD>
<TD class="tr26 td36"><P class="p18 ft3">5 kap.</P></TD>
<TD class="tr26 td148"><P class="p155 ft3">7 §</P></TD>
<TD colspan=2 class="tr26 td180"><P class="p19 ft3">eller volatilitets-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td224"><P class="p195 ft3">justering enligt 5 kap. 9 § ska</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td139"><P class="p196 ft3">1. upprätta</P></TD>
<TD class="tr23 td148"><P class="p22 ft3">en</P></TD>
<TD colspan=2 class="tr23 td180"><P class="p19 ft3">likviditetsplan,</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p195 ft3">och</P></TD>
<TD class="tr26 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td220"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td217"><P class="p196 ft3">2. regelbundet</P></TD>
<TD class="tr23 td220"><P class="p101 ft3">utvärdera</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">sin</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td224"><P class="p195 ft3">användning av justeringar.</P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p173 ft49">Krav på regelbunden utvärdering</P>
<P class="p206 ft3">9 §</P>
<P class="p273 ft3">Ett försäkringsföretag ska regel- bundet bedöma hur känsliga de försäkringstekniska avsätt- ningarna och de medräkningsbara kapitalbasmedlen är för de antaganden som ligger till grund för fastställandet av den ränta som används vid beräkningen av den bästa skattningen av framtida kassaflöden.</P>
<P class="p305 ft61">Krav på analys av externa bedöm- ningar</P>
<P class="p198 ft3">10 §</P>
<P class="p302 ft3">Ett försäkringsföretag som använder bedömningar från externa kreditvärderingsinstitut vid beräkningar av de försäkrings- tekniska avsättningarna eller solvenskapitalkravet ska, när det är möjligt, göra en egen bedöm- ning av de externa värderingarna.</P>
<P class="p306 ft56">En egen risk- och solvens- bedömning</P>
<TABLE cellpadding=0 cellspacing=0 class="t51">
<TR>
<TD class="tr4 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td230"><P class="p240 ft3">11 §</P></TD>
<TD class="tr4 td178"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td230"><P class="p241 ft3">Ett</P></TD>
<TD class="tr23 td178"><P class="p18 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td212"><P class="p240 ft3">genomföra en egen risk-</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">58</P></TD>
<TD colspan=2 class="tr28 td212"><P class="p240 ft3">solvensbedömning.</P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_59">
<P class="p307 ft47">I den egna risk- och solvens- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>bedömningen ska försäkringsföre-</P>
<P class="p26 ft3">taget göra en bedömning av</P>
<P class="p122 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">företagets totala solvensbehov med hänsyn till dess specifika riskprofil, risktolerans och affärsstrategi,</SPAN></P>
<P class="p123 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företagets fortlöpande efter- levnad av bestämmelserna om solvens- och minimikapitalkraven, eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, samt försäkringstek- niska avsättningar, och</SPAN></P>
<P class="p308 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">hur betydande skillnaderna är mellan företagets riskprofil och de antaganden om risker som har legat till grund för beräkningen av solvenskapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t52">
<TR>
<TD colspan=2 class="tr4 td231"><P class="p18 ft3">undantag</P></TD>
<TD colspan=2 class="tr4 td198"><P class="p309 ft45">enligt</P></TD>
<TD colspan=2 class="tr4 td158"><P class="p101 ft3">1 kap.</P></TD>
<TD class="tr4 td232"><P class="p22 ft3">19</P></TD>
<TD class="tr4 td34"><P class="p152 ft3">eller</P></TD>
<TD class="tr4 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft3">19 b §.</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p43 ft3">För</P></TD>
<TD colspan=4 class="tr23 td149"><P class="p148 ft45">bedömningen</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p153 ft45">enligt</P></TD>
<TD class="tr23 td34"><P class="p152 ft45">andra</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft3">stycket</P></TD>
<TD class="tr26 td70"><P class="p100 ft3">1</P></TD>
<TD class="tr26 td108"><P class="p77 ft45">ska</P></TD>
<TD colspan=5 class="tr26 td168"><P class="p152 ft3">försäkringsföretaget</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">ha processer som säkerställer att</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">de risker som företaget är eller</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td18"><P class="p18 ft3">kan komma att bli exponerade för,</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">på såväl kort som lång sikt,</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">identifieras och värderas. Före-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td18"><P class="p18 ft3">taget ska kunna redovisa de</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">metoder som använts vid bedöm-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td231"><P class="p18 ft3">ningen.</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td34"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p43 ft3">Ett</P></TD>
<TD colspan=6 class="tr26 td233"><P class="p91 ft3">försäkringsföretag</P></TD>
<TD class="tr26 td34"><P class="p152 ft3">som</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td231"><P class="p18 ft3">använder</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td168"><P class="p152 ft3">matchningsjustering</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft3">enligt</P></TD>
<TD colspan=3 class="tr23 td26"><P class="p90 ft3">5 kap.</P></TD>
<TD class="tr23 td98"><P class="p100 ft3">7 §,</P></TD>
<TD colspan=3 class="tr23 td178"><P class="p152 ft3">volatilitets-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td231"><P class="p18 ft3">justering</P></TD>
<TD colspan=2 class="tr26 td198"><P class="p160 ft45">enligt</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p50 ft3">5 kap.</P></TD>
<TD colspan=2 class="tr26 td234"><P class="p152 ft3">9 §, en</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">tillfälligt justerad riskfri ränte-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">struktur enligt 5 kap. 10 § eller ett</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td231"><P class="p18 ft3">tillfälligt</P></TD>
<TD colspan=2 class="tr26 td198"><P class="p18 ft45">avdrag</P></TD>
<TD class="tr26 td98"><P class="p90 ft3">vid</P></TD>
<TD colspan=3 class="tr26 td178"><P class="p152 ft3">beräkningen</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">av de försäkringstekniska avsätt-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">ningarna enligt 5 kap. 12 §, ska i</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td18"><P class="p18 ft3">den bedömning som avses i andra</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">stycket 2 göra en bedömning av</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td22"><P class="p18 ft3">efterlevnaden</P></TD>
<TD colspan=5 class="tr23 td168"><P class="p152 ft3">av bestämmelserna</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td18"><P class="p18 ft3">om solvens- och minimikapital-</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td18"><P class="p18 ft3">kraven, såväl med som utan</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td22"><P class="p18 ft3">användning</P></TD>
<TD class="tr23 td110"><P class="p18 ft3">av</P></TD>
<TD colspan=4 class="tr23 td235"><P class="p152 ft3">matchningsjuste-</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td236"><P class="p18 ft3">ring, volatilitetsjustering,</P></TD>
<TD colspan=2 class="tr26 td234"><P class="p152 ft3">justerad</P></TD>
<TD class="tr26 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr28 td18"><P class="p18 ft3">riskfri räntestruktur eller tillfälligt</P></TD>
<TD class="tr28 td116"><P class="p19 ft2">59</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_60">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td158"><P class="p18 ft3">avdrag</P></TD>
<TD class="tr29 td10"><P class="p38 ft3">vid</P></TD>
<TD colspan=2 class="tr29 td76"><P class="p90 ft45">beräkningen</P></TD>
<TD class="tr29 td72"><P class="p44 ft3">av</P></TD>
<TD class="tr29 td110"><P class="p19 ft3">de</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td83"><P class="p18 ft3">försäkringstekniska</P></TD>
<TD colspan=3 class="tr26 td171"><P class="p19 ft45">avsättning-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td158"><P class="p18 ft3">arna.</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p19 ft3">Den egna risk- och solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft3">bedömningen ska ingå som en</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">integrerad del i ett försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td158"><P class="p18 ft3">företags</P></TD>
<TD colspan=3 class="tr23 td86"><P class="p74 ft3">affärsstrategier</P></TD>
<TD class="tr23 td72"><P class="p18 ft3">och</P></TD>
<TD class="tr23 td110"><P class="p19 ft45">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td158"><P class="p18 ft3">beaktas</P></TD>
<TD class="tr26 td10"><P class="p18 ft3">vid</P></TD>
<TD class="tr26 td69"><P class="p18 ft3">företagets</P></TD>
<TD colspan=3 class="tr26 td171"><P class="p19 ft45">strategiska</P></TD>
</TR>
<TR>
<TD class="tr28 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td158"><P class="p18 ft3">beslut.</P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p173 ft49">Regelbundna bedömningar</P>
<P class="p207 ft3">12 §</P>
<P class="p177 ft3">Ett försäkringsföretag ska genomföra en egen risk- och solvensbedömning minst en gång per år. Om en väsentlig förändring skett av de risker som försäkringsföretaget är utsatt för, ska en ny sådan bedömning genomföras snarast möjligt.</P>
<P class="p208 ft49">Rapportering</P>
<P class="p207 ft3">13 §</P>
<P class="p177 ft47">Ett försäkringsföretag ska rapportera resultatet av varje egen risk- och solvensbedömning till Finansinspektionen.</P>
<P class="p206 ft56">System för internkontroll</P>
<P class="p173 ft3">14 §</P>
<P class="p269 ft47">Ett försäkringsföretag ska ha ett system för internkontroll.</P>
<P class="p176 ft47">Systemet ska omfatta förvalt- nings- och redovisningsmetoder, ramar för internkontrollen, lämp- liga rapporteringsrutiner och en funktion för regelefterlevnad.</P>
<P class="p206 ft56">Funktion för riskhantering</P>
<P class="p173 ft3">15 §</P>
<P class="p177 ft47">Funktionen för riskhantering ska ges en struktur som underlättar genomförande av riskhanterings- systemet.</P>
<P class="p310 ft2">60</P>
</DIV>
<DIV id="page_61">
<DIV>
<DIV id="id_1">
<P class="p26 ft56">Funktion för regelefterlevnad</P>
<P class="p222 ft3">16 §</P>
<P class="p131 ft47">Funktionen för regelefterlevnad ska</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">rapportera till styrelsen och den verkställande direktören i fråga om efterlevnaden av</SPAN></P>
<P class="p164 ft47">a) bestämmelserna i denna lag och föreskrifter som har meddelats med stöd av lagen,</P>
<P class="p164 ft3">b) bestämmelser som har med- delats av Europeiska kommissi- onen med anledning av Solvens II- direktivet, och</P>
<P class="p311 ft45">c) de riktlinjer och rekommenda- tioner som har meddelats med anledning av det direktivet av Europeiska försäkrings- och tjänstepensionsmyndigheten, Finansinspektionen och, om före- taget har inrättat en sekundär- etablering i ett land inom EES, den behöriga myndigheten i det landet,</P>
<P class="p138 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">lämna råd till företagets styrelse och den verkställande direktören om förebyggande av bristande efterlevnad av bestäm- melser enligt 1,</SPAN></P>
<P class="p138 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">bedöma konsekvenserna av förändringar i bestämmelser, riktlinjer och rekommendationer enligt 1, och</SPAN></P>
<P class="p291 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">identifiera och bedöma risker för bristande efterlevnad av bestämmelser, riktlinjer och rekommendationer enligt 1.</SPAN></P>
<P class="p222 ft56">Funktion för internrevision</P>
<P class="p119 ft3">17 §</P>
<P class="p131 ft47">Funktionen för internrevision ska</P>
<P class="p164 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">utvärdera systemet för intern- kontroll,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">utvärdera andra delar av företagsstyrningssystemet, och</SPAN></P>
<P class="p246 ft45"><SPAN class="ft3">3.</SPAN><SPAN class="ft64">rapportera resultat och lämna rekommendationer efter utvärder- ingarna till företagets styrelse.</SPAN></P>
<P class="p287 ft3">Funktionen för internrevision</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">61</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_62">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td164"><P class="p18 ft3">ska utföra</P></TD>
<TD class="tr29 td129"><P class="p1 ft3">sina</P></TD>
<TD class="tr29 td135"><P class="p19 ft3">uppgifter med</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td164"><P class="p18 ft3">opartiskhet</P></TD>
<TD class="tr23 td129"><P class="p18 ft3">och</P></TD>
<TD class="tr23 td135"><P class="p19 ft3">vara oberoende</P></TD>
</TR>
</TABLE>
<P class="p312 ft55">från den verksamhet som utvär- deras.</P>
<P class="p173 ft56">Aktuariefunktion</P>
<TABLE cellpadding=0 cellspacing=0 class="t44">
<TR>
<TD class="tr4 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td237"><P class="p240 ft3">18 §</P></TD>
<TD class="tr4 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td238"><P class="p241 ft3">Aktuariefunktionen ska</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td239"><P class="p241 ft3">1. samordna</P></TD>
<TD class="tr23 td129"><P class="p18 ft3">och</P></TD>
<TD class="tr23 td15"><P class="p268 ft3">svara</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">för</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft45">kvaliteten i de försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft45">beräkningarna och utredningarna,</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td237"><P class="p241 ft3">2. bistå</P></TD>
<TD colspan=2 class="tr23 td85"><P class="p90 ft3">styrelsen</P></TD>
<TD class="tr23 td15"><P class="p99 ft45">och</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">den</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td238"><P class="p240 ft3">verkställande direktören och</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">på</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">eget initiativ rapportera till dem i</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">frågor som rör metoder, beräk-</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td238"><P class="p240 ft3">ningar och bedömningar av</P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p241 ft45">a) de försäkringstekniska avsätt-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td237"><P class="p240 ft3">ningarna,</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td239"><P class="p241 ft3">b) värderingen</P></TD>
<TD class="tr26 td129"><P class="p101 ft3">av</P></TD>
<TD colspan=2 class="tr26 td136"><P class="p19 ft3">försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td239"><P class="p240 ft3">riskerna, och</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td238"><P class="p241 ft3">c) återförsäkringsskydd</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft45">andra riskreduceringstekniker, och</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p241 ft3">3. bidra till företagets riskhan-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td239"><P class="p240 ft3">teringssystem.</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p241 ft3">Den som ska ansvara för eller</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">utföra uppgifter i aktuariefunk-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">tionen ska ha de kunskaper och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">erfarenheter av funktionens upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">gifter som är tillräckliga med</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft45">hänsyn till arten, omfattningen och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">komplexiteten av riskerna i före-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td240"><P class="p240 ft3">tagets verksamhet.</P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td240"><P class="p241 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td15"><P class="p1 ft3">får för</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td240"><P class="p240 ft3">försäkringsföretag</P></TD>
<TD class="tr26 td15"><P class="p38 ft3">som</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">har</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft45">beviljats undantag enligt 1 kap. 19</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">eller 19 b § besluta om undantag</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">från villkoren för behörighet för</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">den som ansvarar för eller utför</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">uppgifter i aktuariefunktionen och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">från kravet att upprätta en</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td239"><P class="p240 ft45">aktuariefunktion.</P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td239"><P class="p240 ft56">Uppdragsavtal</P></TD>
<TD class="tr36 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td237"><P class="p240 ft3">19 §</P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td238"><P class="p241 ft3">Ett försäkringsföretag får,</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">de begränsningar som följer av</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">20 §, uppdra åt någon annan att</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">utföra ett visst arbete och vissa</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">62</P></TD>
<TD class="tr28 td237"><P class="p240 ft3">funktioner</P></TD>
<TD colspan=2 class="tr28 td85"><P class="p18 ft3">som ingår</P></TD>
<TD colspan=2 class="tr28 td136"><P class="p19 ft3">i företagets</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_63">
<P class="p117 ft47">försäkringsrörelse (uppdragsav- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>tal). Ett sådant uppdrag inskrän-</P>
<P class="p313 ft55">ker dock inte företagets ansvar enligt denna lag.</P>
<P class="p314 ft61">Begränsningar i möjligheten att ingå uppdragsavtal</P>
<P class="p133 ft3">20 §</P>
<P class="p122 ft3">Ett uppdragsavtal får inte avse operativ verksamhet eller funk- tioner som är av väsentlig bety- delse, om det kan leda till att</P>
<P class="p315 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">kvaliteten i företagsstyrnings- systemet försämras väsentligt,</SPAN></P>
<P class="p122 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">den operativa risken i före- taget ökar väsentligt,</SPAN></P>
<P class="p123 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">Finansinspektionens möjlighet att utöva tillsyn försämras, eller</SPAN></P>
<P class="p122 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">försäkringstagarnas möjlighet till tillfredsställande och fort- löpande service inte kan upprätt- hållas.</SPAN></P>
<P class="p222 ft49">Anmälan av uppdragsavtal</P>
<P class="p226 ft3">21 §</P>
<P class="p284 ft3">Ett försäkringsföretag som har ingått ett uppdragsavtal som avser sådan operativ verksamhet eller sådana funktioner som är av väsentlig betydelse ska innan avtalet börjar gälla anmäla detta till Finansinspektionen. Ett försäk- ringsföretag ska snarast möjligt anmäla till Finansinspektionen om det inträffar väsentliga föränd- ringar inom den operativa verk- samheten eller funktionerna.</P>
<P class="p316 ft63">Åtgärder som krävs av ett försäkringsföretag som ingår ett uppdragsavtal</P>
<TABLE cellpadding=0 cellspacing=0 class="t53">
<TR>
<TD class="tr4 td165"><P class="p18 ft3">22 §</P></TD>
<TD class="tr4 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td93"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p124 ft3">Ett försäkringsföretag som ingår</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td144"><P class="p124 ft3">ett uppdragsavtal ska vidta de</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p124 ft3">åtgärder som krävs för att säker-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p18 ft3">ställa att uppdragstagaren</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td165"><P class="p43 ft3">1. samarbetar</P></TD>
<TD class="tr26 td98"><P class="p77 ft3">med</P></TD>
<TD class="tr26 td93"><P class="p124 ft3">Finans-</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td165"><P class="p18 ft3">inspektionen när</P></TD>
<TD class="tr28 td98"><P class="p18 ft3">det</P></TD>
<TD class="tr28 td93"><P class="p124 ft3">gäller den</P></TD>
<TD class="tr28 td143"><P class="p19 ft2">63</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_64">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR height=0>
<TD width=202px></TD>
<TD width=136px></TD>
<TD width=33px></TD>
<TD width=30px></TD>
<TD width=16px></TD>
<TD width=29px></TD>
<TD width=29px></TD>
<TD width=11px></TD>
<TD width=21px></TD>
</TR>
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=8 class="tr29 td190"><P class="p195 ft45">verksamhet eller de funktioner som</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td200"><P class="p195 ft45">omfattas av uppdragsavtalet,</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">2. ger försäkringsföretaget, dess</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td50"><P class="p195 ft3">revisorer</P></TD>
<TD class="tr23 td78"><P class="p74 ft3">och</P></TD>
<TD colspan=5 class="tr23 td54"><P class="p19 ft45">Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">tillgång till uppgifter som rör den</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">verksamhet eller de funktioner som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">omfattas av uppdragsavtalet, och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td50"><P class="p196 ft3">3. ger</P></TD>
<TD colspan=5 class="tr26 td5"><P class="p18 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td14"><P class="p19 ft3">fak-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">tiskt tillträde till uppdragstagarens</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td50"><P class="p195 ft3">lokaler.</P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr37 td190"><P class="p195 ft56">Kompletterande riktlinjer m.m.</P></TD>
</TR>
<TR>
<TD class="tr36 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td50"><P class="p195 ft3">23 §</P></TD>
<TD class="tr36 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">Ett försäkringsföretag ska upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">rätta och följa försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">riktlinjer. Riktlinjerna ska komp-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">letteras med ett försäkringstekniskt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td216"><P class="p195 ft3">beräkningsunderlag.</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td216"><P class="p196 ft3">Försäkringstekniska</P></TD>
<TD colspan=3 class="tr26 td85"><P class="p19 ft3">riktlinjer</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">för livförsäkring ska ges in till</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">Finansinspektionen senast den dag</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">de börjar användas eller ändras.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td215"><P class="p196 ft3">Tillsammans</P></TD>
<TD colspan=2 class="tr23 td60"><P class="p44 ft3">med</P></TD>
<TD colspan=3 class="tr23 td85"><P class="p19 ft45">riktlinjerna</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">ska det lämnas en redogörelse för</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td225"><P class="p195 ft3">de</P></TD>
<TD colspan=3 class="tr26 td149"><P class="p18 ft3">konsekvenser</P></TD>
<TD class="tr26 td129"><P class="p18 ft3">som</P></TD>
<TD colspan=3 class="tr26 td85"><P class="p19 ft45">riktlinjerna</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td225"><P class="p195 ft3">får</P></TD>
<TD colspan=5 class="tr23 td241"><P class="p317 ft3">för försäkringsföretaget</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p19 ft3">samt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">för försäkringstagarna och andra</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td216"><P class="p195 ft3">ersättningsberättigade</P></TD>
<TD class="tr26 td129"><P class="p74 ft3">på</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p19 ft45">grund</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td242"><P class="p195 ft3">av försäkringar.</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">Om det med hänsyn till försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td50"><P class="p195 ft45">ringarnas</P></TD>
<TD colspan=5 class="tr26 td5"><P class="p43 ft3">beskaffenhet eller</P></TD>
<TD class="tr26 td14"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">något annat särskilt skäl saknas</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">anledning att upprätta ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft45">ringstekniskt beräkningsunderlag,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">får Finansinspektionen i ett enskilt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">fall besluta om undantag från</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td215"><P class="p195 ft3">skyldigheten</P></TD>
<TD class="tr26 td232"><P class="p87 ft45">att</P></TD>
<TD colspan=3 class="tr26 td220"><P class="p54 ft3">upprätta</P></TD>
<TD class="tr26 td14"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr28 td242"><P class="p195 ft3">sådant underlag.</P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td14"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p198 ft3">24 §</P>
<P class="p177 ft47">Ett försäkringsföretag ska upp- rätta och följa riktlinjer för han- tering av intressekonflikter mellan företagets intressenter.</P>
<P class="p298 ft3">25 §</P>
<P class="p293 ft47">Styrelsen ska fastställa försäk- ringstekniska riktlinjer och rikt- linjer för hantering av intressekon-</P>
<P class="p318 ft2">64</P>
</DIV>
<DIV id="page_65">
<DIV>
<DIV id="id_1">
<P class="p275 ft55">flikter. Riktlinjerna ska utvärderas och ses över minst en gång per år.</P>
<P class="p119 ft56">Bemyndiganden</P>
<P class="p222 ft3">26 §</P>
<P class="p164 ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">vad ett system för riskhan- tering enligt 6 § ska innehålla när ett försäkringsföretag fått tillstånd att använda en partiell eller full- ständig intern modell,</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">innehållet i de riktlinjer för volatilitetsjustering som avses i 7 § fjärde stycket,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">innehållet i en sådan likvidi- tetsplan som avses i 8 § 1,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">kraven på regelbundna utvär- deringar som ska göras av för- säkringsföretag som använder matchnings- eller volatilitetsjuster- ing enligt 8 § 2,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">kraven på regelbundna utvär- deringar som ska göras av för- säkringsföretag när det gäller företagets känslighet för de antag- anden som ligger till grund för fastställandet av den relevanta riskfria räntestrukturen enligt 9 §,</SPAN></P>
<P class="p136 ft47"><SPAN class="ft3">6.</SPAN><SPAN class="ft58">hur en sådan egen bedömning som avses i 10 § ska genomföras,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">7.</SPAN><SPAN class="ft57">rapportering av resultat av den egna risk- och solvensbedöm- ning enligt 13 §,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">8.</SPAN><SPAN class="ft57">vad funktionen för riskhan- tering enligt 15 § ska ansvara för när ett försäkringsföretag fått tillstånd att använda en partiell eller fullständig intern modell,</SPAN></P>
<P class="p244 ft47"><SPAN class="ft3">9.</SPAN><SPAN class="ft58">villkor för behörighet för den som ska ansvara för eller utföra uppgifter i aktuariefunktionen enligt 18 §,</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">10.</SPAN><SPAN class="ft54">innehållet i försäkringstek- niska riktlinjer och beräknings- underlag som avses i 23 §, och</SPAN></P>
<P class="p244 ft47"><SPAN class="ft3">11.</SPAN><SPAN class="ft66">vilka uppgifter som riktlinjer för hantering av intressekonflikter enligt 24 § ska omfatta.</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">65</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_66">
<DIV>
<DIV id="id_1">
<P class="p171 ft2">Prop. 2015/16:9</P>
<P class="p218 ft2">66</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p26 ft46">11 kap.</P>
<P class="p319 ft2">6 §</P>
</DIV>
<DIV id="id_2_2">
<DIV id="id_2_2_1">
<TABLE cellpadding=0 cellspacing=0 class="t54">
<TR>
<TD class="tr25 td136"><P class="p43 ft2">Utöver</P></TD>
<TD class="tr25 td42"><P class="p19 ft2">7 kap. 50 § aktie-</P></TD>
</TR>
<TR>
<TD class="tr27 td136"><P class="p18 ft13">bolagslagen</P></TD>
<TD class="tr27 td42"><P class="p19 ft13">(2005:551) gäller för</P></TD>
</TR>
</TABLE>
<P class="p40 ft4">försäkringsaktiebolag som inte får dela ut vinst, att talan får föras mot ett bolagsstämmobeslut som strider mot de försäkringstekniska riktlinjerna <SPAN class="ft47">eller placerings- riktlinjerna</SPAN>.</P>
</DIV>
<DIV id="id_2_2_2">
<TABLE cellpadding=0 cellspacing=0 class="t55">
<TR>
<TD class="tr25 td97"><P class="p72 ft2">Utöver</P></TD>
<TD class="tr25 td42"><P class="p19 ft2">7 kap. 50 § aktie-</P></TD>
</TR>
<TR>
<TD class="tr27 td97"><P class="p18 ft13">bolagslagen</P></TD>
<TD class="tr27 td42"><P class="p19 ft13">(2005:551) gäller för</P></TD>
</TR>
</TABLE>
<P class="p247 ft4">försäkringsaktiebolag som inte får dela ut vinst, att talan får föras mot ett bolagsstämmobeslut som strider mot de försäkringstekniska riktlinjerna.</P>
<P class="p276 ft56">16 kap. Offentliggörande</P>
<P class="p320 ft56">Offentliggörande av solvens- och verksamhetsrapport</P>
<P class="p119 ft3">1 §</P>
<P class="p227 ft47">Ett försäkringsföretag ska offentliggöra en solvens- och verksamhetsrapport en gång per år. Rapporten ska uppdateras i de fall som anges i 4 och 6 §§.</P>
</DIV>
</DIV>
<DIV id="id_2_3">
<P class="p321 ft56">Innehållet i solvens- och verksamhetsrapporten</P>
<P class="p119 ft3">2 §</P>
<P class="p223 ft3">Solvens- och verksamhets- rapporten ska innehålla en beskrivning av försäkringsföre- tagets</P>
<P class="p322 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft54">verksamhet och resultat,</SPAN></P>
<P class="p249 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft54">företagsstyrningssystem,</SPAN></P>
<P class="p249 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft54">riskprofil,</SPAN></P>
<P class="p323 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft66">värderingsmetoder för sol- vensändamål, och</SPAN></P>
<P class="p249 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft54">solvenssituation.</SPAN></P>
<P class="p324 ft45">Ett försäkringsföretag som använder matchningsjustering enligt 5 kap. 7 § ska i rapporten beskriva denna och den portfölj av åtaganden och motsvarande till- gångar på vilka justeringen används samt kvantifiera effekterna av en slopad matchningsjustering på företagets finansiella ställning. Ett försäkringsföretag som använder volatilitetsjustering enligt 5 kap. 9 § ska i rapporten kvantifiera effekterna av en slopad volatili- tetsjustering på företagets finans-</P>
</DIV>
</DIV>
</DIV>
</DIV>
<DIV id="page_67">
<TABLE cellpadding=0 cellspacing=0 class="t47">
<TR>
<TD colspan=3 class="tr29 td243"><P class="p18 ft3">iella ställning.</P></TD>
<TD class="tr29 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td56"><P class="p19 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr26 td113"><P class="p43 ft3">Ett</P></TD>
<TD colspan=2 class="tr26 td244"><P class="p77 ft3">försäkringsföretag</P></TD>
<TD class="tr26 td107"><P class="p18 ft3">får</P></TD>
<TD class="tr26 td56"><P class="p95 ft45">helt</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td118"><P class="p18 ft3">eller delvis lämna de uppgifter</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft3">som</P></TD>
<TD class="tr23 td72"><P class="p18 ft3">ska</P></TD>
<TD class="tr23 td34"><P class="p1 ft3">offentliggöras</P></TD>
<TD colspan=2 class="tr23 td245"><P class="p95 ft3">genom</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td116"><P class="p18 ft3">rapporten</P></TD>
<TD colspan=2 class="tr23 td54"><P class="p18 ft3">genom hänvisning</P></TD>
<TD class="tr23 td56"><P class="p95 ft3">till</P></TD>
</TR>
</TABLE>
<P class="p325 ft47">uppgifter som företaget offentlig- gjort för att uppfylla andra rätts- liga eller administrativa krav, om dessa uppgifter är likvärdiga till art och omfattning.</P>
<P class="p326 ft56">Undantag från kravet på offentliggörande</P>
<P class="p119 ft3">3 §</P>
<P class="p123 ft3">Finansinspektionen får i ett enskilt fall besluta att ett försäk- ringsföretag inte behöver offentlig- göra uppgifter som anges i 2 § första stycket <NOBR>1–4,</NOBR> om ett offentlig- görande skulle innebära att</P>
<P class="p283 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">företagets konkurrenter otill- börligt gynnas, eller</SPAN></P>
<P class="p122 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företaget bryter mot tystnads- plikt avsedd att skydda försäk- ringstagare eller annan som före- taget har en motpartsrelation till.</SPAN></P>
<P class="p283 ft47">Ett försäkringsföretag som har beviljats undantag ska ange detta och skälen för undantaget i rapporten.</P>
<P class="p327 ft56">Uppdateringar av solvens- och verksamhetsrapporten</P>
<P class="p328 ft61">Uppdateringar om solvenskapital- kravet inte är uppfyllt</P>
<P class="p133 ft3">4 §</P>
<P class="p329 ft3">Ett försäkringsföretag som inte uppfyller solvenskapitalkravet ska omedelbart uppdatera tidigare offentliggjorda uppgifter i solvens- och verksamhetsrapporten, om</P>
<P class="p287 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">underskottet är betydande,</SPAN></P>
<P class="p277 ft3">och</P>
<P class="p122 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">Finansinspektionen inte har fått någon realistisk åtgärdsplan inom två månader räknat från det datum då företaget upptäckte</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t52">
<TR>
<TD class="tr24 td246"><P class="p18 ft3">att underskottet var betydande.</P></TD>
<TD class="tr24 td22"><P class="p19 ft2">67</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_68">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR height=0>
<TD width=318px></TD>
<TD width=41px></TD>
<TD width=42px></TD>
<TD width=36px></TD>
<TD width=22px></TD>
<TD width=29px></TD>
<TD width=19px></TD>
</TR>
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td161"><P class="p72 ft3">Om</P></TD>
<TD colspan=4 class="tr29 td83"><P class="p101 ft3">Finansinspektionen</P></TD>
<TD class="tr29 td74"><P class="p19 ft3">har</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft3">ansett att åtgärdsplanen är realis-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">tisk, men underskottet inte har</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">korrigerats inom sex månader från</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft3">det att det upptäcktes, ska under-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft3">skottet</P></TD>
<TD colspan=2 class="tr23 td247"><P class="p268 ft45">offentliggöras</P></TD>
<TD class="tr23 td10"><P class="p1 ft3">av</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft45">företaget</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">vid utgången av denna period.</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft3">Samtidigt ska företaget offentlig-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft3">göra en förklaring av orsakerna</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft3">till det</P></TD>
<TD colspan=2 class="tr23 td247"><P class="p87 ft45">kvarvarande</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p19 ft45">underskottet,</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td139"><P class="p18 ft3">följderna av detta, vilka korriger-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td139"><P class="p18 ft45">ande åtgärder som har vidtagits av</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td58"><P class="p18 ft3">företaget och</P></TD>
<TD class="tr23 td36"><P class="p330 ft45">vilka</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p19 ft3">ytterligare</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td58"><P class="p18 ft3">korrigerande</P></TD>
<TD colspan=2 class="tr26 td123"><P class="p331 ft45">åtgärder</P></TD>
<TD class="tr26 td129"><P class="p77 ft3">som</P></TD>
<TD class="tr26 td74"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr28 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td58"><P class="p18 ft3">planerade.</P></TD>
<TD class="tr28 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td74"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p198 ft3">5 §</P>
<P class="p269 ft3">På begäran av Finansinspek- tionen ska ett försäkringsföretag som inte uppfyller solvenskapital- kravet, samtidigt som underskottet är betydande och någon realistisk åtgärdsplan inte har överlämnats till inspektionen inom den tid som anges i 4 § första stycket 2, offent- liggöra</P>
<P class="p272 ft3">1. hur stort underskottet är,</P>
<P class="p176 ft47">2. en förklaring av orsakerna till underskottet,</P>
<P class="p271 ft3">3. följderna av underskottet, och</P>
<P class="p269 ft55">4. vilka korrigerande åtgärder som har vidtagits av företaget.</P>
<P class="p332 ft61">Uppdateringar om minimikapital- kravet inte är uppfyllt</P>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td248"><P class="p240 ft3">6 §</P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td248"><P class="p241 ft3">Ett</P></TD>
<TD colspan=2 class="tr26 td130"><P class="p18 ft3">försäkringsföretag</P></TD>
<TD class="tr26 td78"><P class="p38 ft3">som</P></TD>
<TD class="tr26 td108"><P class="p19 ft45">inte</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td212"><P class="p240 ft3">uppfyller minimikapitalkravet</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td249"><P class="p240 ft3">omedelbart</P></TD>
<TD class="tr23 td51"><P class="p72 ft3">uppdatera</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft3">tidigare</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p240 ft3">offentliggjorda uppgifter i solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td248"><P class="p240 ft3">och</P></TD>
<TD colspan=3 class="tr23 td120"><P class="p38 ft3">verksamhetsrapporten,</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td250"><P class="p240 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td212"><P class="p241 ft3">1. bedömer att företaget</P></TD>
<TD class="tr26 td108"><P class="p19 ft45">inte</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">kommer att kunna överlämna en</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td249"><P class="p240 ft3">realistisk,</P></TD>
<TD class="tr23 td51"><P class="p101 ft3">kortsiktig</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft45">finansiell</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td250"><P class="p240 ft3">saneringsplan, eller</P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">2. inte har fått någon sådan plan</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">inom en månad från den dag då</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td249"><P class="p240 ft3">företaget</P></TD>
<TD colspan=3 class="tr26 td251"><P class="p19 ft3">upptäckte att mini-</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">68</P></TD>
<TD colspan=5 class="tr28 td206"><P class="p240 ft3">mikapitalkravet inte var uppfyllt.</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_69">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr29 td113"><P class="p43 ft3">Om</P></TD>
<TD class="tr29 td56"><P class="p54 ft45">Finansinspektionen</P></TD>
<TD class="tr29 td119"><P class="p237 ft2"><SPAN class="ft3">har </SPAN>Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td118"><P class="p18 ft3">ansett att en finansiell sanerings-</P></TD>
</TR>
<TR>
<TD class="tr27 td113"><P class="p18 ft60">plan</P></TD>
<TD class="tr27 td56"><P class="p18 ft60">är realistisk, men</P></TD>
<TD class="tr27 td119"><P class="p18 ft60">under-</P></TD>
</TR>
</TABLE>
<P class="p255 ft3">skottet inte har korrigerats inom tre månader från det att det upp- täcktes, ska underskottet offentlig- göras av företaget senast vid utgången av denna period. Sam- tidigt ska företaget offentliggöra en förklaring av orsakerna till det kvarvarande underskottet, följd- erna av detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka ytterligare ko- rrigerande åtgärder som är plane- rade.</P>
<P class="p333 ft3">7 §</P>
<P class="p188 ft3">På begäran av Finansinspek- tionen ska ett försäkringsföretag som inte uppfyller minimikapital- kravet, samtidigt som någon av de omständigheter som anges i 6 § första stycket föreligger, offentlig- göra</P>
<P class="p334 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">hur stort underskottet är,</SPAN></P>
<P class="p187 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">en förklaring av orsakerna till underskottet,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">följderna av underskottet, och</SPAN></P>
<P class="p187 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft58">vilka korrigerande åtgärder som har vidtagits av företaget.</SPAN></P>
<P class="p232 ft56">System och styrdokument</P>
<P class="p186 ft3">8 §</P>
<P class="p188 ft3">Ett försäkringsföretag ska ha upprättat lämpliga informations- och rapporteringssystem för att kunna uppfylla bestämmelserna i <NOBR>1–7</NOBR> §§ och ha styrdokument som säkerställer att alla uppgifter som offentliggörs fortlöpande är rele- vanta.</P>
<P class="p190 ft47">Solvens- och verksamhetsrap- porter samt uppdateringar av dessa ska godkännas av försäk- ringsföretagets styrelse innan de offentliggörs.</P>
<P class="p335 ft2">69</P>
</DIV>
<DIV id="page_70">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr39 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td190"><P class="p195 ft56">Bemyndiganden</P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td190"><P class="p195 ft3">9 §</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft3">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">meddela föreskrifter om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft3">1. innehållet i solvens- och verk-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">samhetsrapporten enligt 2 §,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft45">2. vilka uppgifter en ansökan om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">undantag från kravet på offentlig-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">görande enligt 3 § ska innehålla,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p195 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td190"><P class="p196 ft3">3. innehållet i informations- och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td190"><P class="p195 ft3">rapporteringssystem och styrdoku-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td190"><P class="p195 ft3">ment enligt 8 §.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t56">
<TR>
<TD colspan=2 class="tr4 td252"><P class="p336 ft46">17 kap.</P></TD>
<TD class="tr4 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td252"><P class="p337 ft2">2 §</P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td252"><P class="p43 ft2">Finansinspektionen har tillsyn över försäkringsföretag.</P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td252"><P class="p43 ft2">Tillsynen omfattar att verksamheten drivs enligt</P></TD>
<TD class="tr26 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p43 ft2">1. denna lag,</P></TD>
<TD class="tr23 td156"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p43 ft2">2. andra författningar som regle-</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">2. andra författningar som regle-</P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p18 ft3"><SPAN class="ft2">rar </SPAN>försäkringsföretagets närings-</P></TD>
<TD colspan=2 class="tr26 td84"><P class="p74 ft3"><SPAN class="ft2">rar </SPAN>företagets verksamhet<SPAN class="ft2">,</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft3">verksamhet<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr23 td156"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p43 ft2">3. företagets bolagsordning eller</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">3. företagets bolagsordning eller</P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p18 ft2">stadgar, <SPAN class="ft3">och</SPAN></P></TD>
<TD class="tr26 td156"><P class="p74 ft2">stadgar,</P></TD>
<TD class="tr26 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p43 ft2">4. företagets försäkringstekniska</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">4. företagets försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">riktlinjer och beräkningsunderlag</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">riktlinjer och beräkningsunderlag</P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p18 ft3">samt dess placeringsriktlinjer och</P></TD>
<TD colspan=2 class="tr26 td84"><P class="p19 ft2">samt riktlinjer för hantering av</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">riktlinjer för hantering av intresse-</P></TD>
<TD class="tr23 td156"><P class="p74 ft2">intressekonflikter<SPAN class="ft3">, och</SPAN></P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">konflikter<SPAN class="ft3">.</SPAN></P></TD>
<TD class="tr23 td156"><P class="p29 ft3"><SPAN class="ft2">5. </SPAN>styrdokument som</P></TD>
<TD class="tr23 td69"><P class="p19 ft3">företaget</P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td84"><P class="p19 ft3">har upprättat och som har sin</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft3">grund i författningar som reglerar</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td156"><P class="p74 ft3">företagets verksamhet.</P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p43 ft2">Finansinspektionen har dessutom</P></TD>
<TD colspan=2 class="tr26 td84"><P class="p19 ft2">Finansinspektionen har dessutom</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">tillsyn över att försäkringsföre-</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">tillsyn över att försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">tagets ägare och <SPAN class="ft3">ledning </SPAN>uppfyller</P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft2">tagets ägare och <SPAN class="ft3">styrning </SPAN>uppfyller</P></TD>
</TR>
<TR>
<TD class="tr26 td199"><P class="p18 ft2">lämplighetskraven i denna lag.</P></TD>
<TD colspan=2 class="tr26 td84"><P class="p93 ft2">lämplighetskraven i denna lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td156"><P class="p29 ft3">Finansinspektionens</P></TD>
<TD class="tr23 td69"><P class="p19 ft3">tillsyn ska</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td84"><P class="p19 ft3">utgå från en proaktiv och risk-</P></TD>
</TR>
<TR>
<TD class="tr24 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td156"><P class="p74 ft3">baserad metod.</P></TD>
<TD class="tr24 td69"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t57">
<TR>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr29 td253"><P class="p112 ft56">Samarbete med behöriga</P></TD>
<TD colspan=2 class="tr29 td254"><P class="p237 ft56">Samarbete <SPAN class="ft70">och utbyte av</SPAN></P></TD>
<TD class="tr29 td112"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td182"><P class="p112 ft56">myndigheter</P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td128"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td254"><P class="p237 ft70">information</P></TD>
<TD class="tr24 td112"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td182"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td128"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td62"><P class="p18 ft2">3 §</P></TD>
<TD class="tr51 td92"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td112"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td253"><P class="p19 ft2">Finansinspektionen ska i sin till-</P></TD>
<TD colspan=3 class="tr26 td102"><P class="p19 ft2">Finansinspektionen ska i sin till-</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td182"><P class="p112 ft2">synsverksamhet</P></TD>
<TD colspan=2 class="tr23 td68"><P class="p19 ft2">samarbeta och</P></TD>
<TD colspan=3 class="tr23 td102"><P class="p86 ft2">synsverksamhet samarbeta och</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td132"><P class="p112 ft2">utbyta information</P></TD>
<TD class="tr23 td128"><P class="p19 ft2">med behöriga</P></TD>
<TD class="tr23 td62"><P class="p86 ft2">utbyta</P></TD>
<TD class="tr23 td92"><P class="p18 ft2">information med</P></TD>
<TD class="tr23 td112"><P class="p19 ft2">behöriga</P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td182"><P class="p112 ft2">myndigheter</P></TD>
<TD class="tr26 td12"><P class="p18 ft2">och</P></TD>
<TD class="tr26 td128"><P class="p19 ft2">Europeiska</P></TD>
<TD colspan=3 class="tr26 td102"><P class="p86 ft2">myndigheter<SPAN class="ft3">, </SPAN>Europeiska kommis-</P></TD>
</TR>
<TR>
<TD class="tr28 td136"><P class="p115 ft2">70</P></TD>
<TD colspan=3 class="tr28 td253"><P class="p112 ft2">kommissionen i den utsträckning</P></TD>
<TD class="tr28 td62"><P class="p86 ft2">sionen</P></TD>
<TD class="tr28 td92"><P class="p90 ft3">och Europeiska</P></TD>
<TD class="tr28 td112"><P class="p19 ft3">försäk-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_71">
<DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<DIV id="id_1_1_1">
<P class="p26 ft31">som följer av Sveriges medlem- skap i Europeiska unionen.</P>
</DIV>
<DIV id="id_1_1_2">
<P class="p242 ft47">rings- och tjänstepensionsmyndig- heten <SPAN class="ft4">i den utsträckning som följer av Sveriges medlemskap i Euro- peiska unionen.</SPAN></P>
<P class="p225 ft3">3 a §</P>
<P class="p138 ft3">Finansinspektionen får hän- skjuta frågor som rör ett för- farande av en annan behörig myn- dighet inom EES till Europeiska försäkrings- och tjänstepensions- myndigheten för tvistlösning i de fall som framgår av artiklarna 33, 38, 155 och 158 i Solvens II- direktivet.</P>
</DIV>
</DIV>
<DIV id="id_1_2">
<P class="p338 ft2">7 §</P>
<P class="p244 ft4">Finansinspektionen får när inspektionen anser att det är nödvändigt genomföra en undersökning hos ett försäkringsföretag.</P>
<P class="p246 ft2">Styrelsen och den verkställande direktören ska vid den tidpunkt som Finansinspektionen bestämmer hålla försäkringsföretagets tillgångar, räkenskapsmaterial och andra handlingar tillgängliga för granskning av befattningshavare hos inspektionen eller av någon annan som inspekt- ionen har förordnat.</P>
<P class="p339 ft3">Finansinspektionen får genom- föra en undersökning hos ett företag som har fått i uppdrag av ett försäkringsföretag att utföra viss verksamhet eller vissa funk- tioner, om det behövs för tillsynen av försäkringsföretaget.</P>
<P class="p340 ft56">Matchningsjustering</P>
<P class="p341 ft3">7 a §</P>
<P class="p342 ft45">Om ett försäkringsföretag inte längre uppfyller villkoren för till- stånd att använda matchnings- justering enligt 5 kap. 7 §, ska Finansinspektionen förelägga företaget att åtgärda bristerna inom två månader från den dag då villkoren inte längre var uppfyllda<SPAN class="ft22">.</SPAN></P>
<P class="p343 ft47">Om bristerna inte har åtgärdats inom den tid som anges i första stycket, ska företaget föreläggas att omedelbart upphöra med användningen av matchningsjuste- ring.</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">71</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_72">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td125"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td116"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td189"><P class="p344 ft2">8 §</P></TD>
<TD class="tr29 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td146"><P class="p91 ft2">Skyldigheten enligt 5 och <SPAN class="ft3">6 </SPAN>§§ att</P></TD>
<TD colspan=4 class="tr26 td84"><P class="p19 ft2">Skyldigheten enligt 5 och <SPAN class="ft3">7 </SPAN>§§ att</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td197"><P class="p125 ft2">lämna upplysningar</P></TD>
<TD class="tr23 td78"><P class="p18 ft2">och</P></TD>
<TD class="tr23 td192"><P class="p91 ft2">hålla</P></TD>
<TD colspan=2 class="tr23 td1"><P class="p18 ft2">lämna upplysningar</P></TD>
<TD class="tr23 td129"><P class="p18 ft2">och</P></TD>
<TD class="tr23 td99"><P class="p19 ft2">hålla</P></TD>
</TR>
<TR>
<TD class="tr26 td125"><P class="p125 ft2">tillgångar</P></TD>
<TD class="tr26 td116"><P class="p54 ft2">och</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p91 ft2">handlingar</P></TD>
<TD class="tr26 td220"><P class="p18 ft2">tillgångar</P></TD>
<TD class="tr26 td143"><P class="p54 ft2">och</P></TD>
<TD colspan=2 class="tr26 td171"><P class="p19 ft2">handlingar</P></TD>
</TR>
<TR>
<TD class="tr23 td125"><P class="p125 ft2">tillgängliga</P></TD>
<TD colspan=2 class="tr23 td205"><P class="p18 ft2">för granskning</P></TD>
<TD class="tr23 td192"><P class="p91 ft2">gäller</P></TD>
<TD class="tr23 td220"><P class="p18 ft2">tillgängliga</P></TD>
<TD colspan=2 class="tr23 td205"><P class="p18 ft2">för granskning</P></TD>
<TD class="tr23 td99"><P class="p19 ft2">gäller</P></TD>
</TR>
<TR>
<TD class="tr27 td125"><P class="p125 ft13">även för</P></TD>
<TD class="tr27 td116"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td78"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td192"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td220"><P class="p18 ft13">även för</P></TD>
<TD class="tr27 td143"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td129"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td99"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p345 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">styrelsen och den verkställande direktören eller motsvarande organ i ett företag vars verksamhet uteslutande ska vara att biträda ett försäkringsföretag eller som ett försäkringsföretag har ett bestämmande inflytande i,</SPAN></P>
<P class="p345 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">ordföranden och den verkställande direktören eller motsvarande befattningshavare i en skaderegleringsnämnd, villkorsnämnd eller i annat liknande organ, som biträder ett försäkringsföretag, och</SPAN></P>
<P class="p345 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft27">styrelsen och den verkställande direktören i ett aktiebolag, om Finansinspektionen med bolagets samtycke har fattat beslut om en sådan skyldighet.</SPAN></P>
<P class="p346 ft2">12 §</P>
<P class="p345 ft2">En revisor eller en särskild granskare ska genast rapportera till Finansinspektionen om han eller hon vid fullgörandet av sitt uppdrag i ett försäkringsföretag får kännedom om förhållanden som</P>
<P class="p347 ft2">1. kan utgöra en väsentlig överträdelse av de författningar som reglerar</P>
<TABLE cellpadding=0 cellspacing=0 class="t58">
<TR>
<TD colspan=2 class="tr24 td80"><P class="p18 ft2">företagets verksamhet,</P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td94"><P class="p43 ft2">2. kan</P></TD>
<TD class="tr26 td243"><P class="p96 ft2">påverka företagets fort-</P></TD>
<TD colspan=2 class="tr26 td85"><P class="p20 ft2">2. kan</P></TD>
<TD colspan=4 class="tr26 td159"><P class="p157 ft2">påverka företagets</P></TD>
<TD class="tr26 td107"><P class="p19 ft2">fort-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td80"><P class="p18 ft2">satta drift negativt, <SPAN class="ft3">eller</SPAN></P></TD>
<TD colspan=4 class="tr23 td178"><P class="p50 ft2">satta drift negativt,</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td94"><P class="p43 ft2">3. kan</P></TD>
<TD class="tr23 td243"><P class="p96 ft2">leda till att revisorn</P></TD>
<TD colspan=2 class="tr23 td85"><P class="p20 ft2">3. kan</P></TD>
<TD colspan=2 class="tr23 td69"><P class="p74 ft2">leda till</P></TD>
<TD class="tr23 td72"><P class="p101 ft2">att</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft2">revisorn</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td80"><P class="p18 ft2">avstyrker att balansräkningen eller</P></TD>
<TD colspan=7 class="tr26 td255"><P class="p50 ft2">avstyrker att balansräkningen eller</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td80"><P class="p18 ft2">resultaträkningen fastställs eller till</P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft2">resultaträkningen fastställs eller till</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td80"><P class="p18 ft2">anmärkning enligt 9 kap. 33 eller</P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft2">anmärkning enligt 9 kap. 33 eller</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td80"><P class="p18 ft2">34 §<SPAN class="ft3">§ </SPAN>aktiebolagslagen (2005:551)</P></TD>
<TD class="tr26 td113"><P class="p50 ft2">34 §</P></TD>
<TD colspan=6 class="tr26 td127"><P class="p19 ft2">aktiebolagslagen (2005:551)</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td80"><P class="p18 ft2">eller 8 kap. 13 § lagen (1987:667)</P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft2">eller 8 kap. 13 § lagen (1987:667)</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td80"><P class="p18 ft2">om ekonomiska föreningar<SPAN class="ft3">.</SPAN></P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft2">om ekonomiska föreningar<SPAN class="ft3">, eller</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td243"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td85"><P class="p20 ft3">4. kan</P></TD>
<TD colspan=2 class="tr26 td69"><P class="p1 ft3">innebära</P></TD>
<TD class="tr26 td72"><P class="p145 ft45">att</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p19 ft3">företaget</P></TD>
</TR>
<TR>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td243"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft3">brister eller har brustit i uppfyl-</P></TD>
</TR>
<TR>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td243"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft3">landet av solvens- eller minimi-</P></TD>
</TR>
<TR>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td243"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td67"><P class="p50 ft3">kapitalkravet</P></TD>
<TD colspan=2 class="tr26 td116"><P class="p148 ft3">eller</P></TD>
<TD class="tr26 td148"><P class="p18 ft3">av</P></TD>
<TD class="tr26 td107"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td243"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td255"><P class="p50 ft3">kapitalkrav som ska uppfyllas av</P></TD>
</TR>
<TR>
<TD class="tr27 td94"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td243"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td113"><P class="p50 ft60">ett</P></TD>
<TD colspan=2 class="tr27 td94"><P class="p18 ft60">företag</P></TD>
<TD class="tr27 td113"><P class="p18 ft60">som</P></TD>
<TD class="tr27 td72"><P class="p157 ft60">har</P></TD>
<TD colspan=2 class="tr27 td95"><P class="p19 ft60">beviljats</P></TD>
</TR>
</TABLE>
<P class="p312 ft3">undantag enligt 1 kap. 19 eller 19 b §.</P>
<P class="p348 ft4">Revisorn och granskaren har en motsvarande rapporteringsskyldighet om han eller hon får kännedom om förhållanden som avses i första stycket vid fullgörande av uppdrag som revisorn eller den särskilda granskaren har i försäkringsföretagets moderföretag eller dotterföretag eller ett företag som har en likartad förbindelse med försäkringsföretaget.</P>
<P class="p349 ft2">72</P>
</DIV>
<DIV id="page_73">
<DIV>
<DIV id="id_1">
<P class="p350 ft56">Redogörelse för företagets förmåga att hantera ändrade ekonomiska förhållanden</P>
<P class="p225 ft3">16 §</P>
<P class="p244 ft3">På begäran av Finansinspekt- ionen ska ett försäkringsföretag upprätta och till inspektionen lämna en redogörelse avseende företagets förmåga att hantera händelser eller förändringar av ekonomiska förhållanden som skulle kunna påverka företagets finansiella ställning negativt.</P>
<P class="p200 ft47">Skyldigheten enligt första stycket gäller även för verksamhet som omfattas av uppdragsavtal enligt 10 kap. 19 §.</P>
<P class="p351 ft56">Rapport angående de försäkrings- tekniska avsättningarna</P>
<P class="p119 ft3">17 §</P>
<P class="p134 ft45">På begäran av Finansinspekt- ionen ska ett försäkringsföretag lämna in en rapport som utvisar att nivån på de försäkringstekniska avsättningarna är lämplig och att beräkningen av dem utförs med relevanta metoder och med adekvata statistiska underlag.</P>
<P class="p137 ft56">Tillsyn av intern modell</P>
<P class="p119 ft3">18 §</P>
<P class="p138 ft47">På begäran av Finansinspekt- ionen ska ett försäkringsföretag som använder en intern modell lämna in en beräkning av solvenskapitalkravet med användning av standardformeln.</P>
<P class="p133 ft3">19 §</P>
<P class="p138 ft3">På begäran av Finansinspekt- ionen ska ett försäkringsföretag som använder en intern modell, men som inte längre uppfyller kraven för att få använda en sådan, lämna in en handlingsplan för hur företaget avser att inom skälig tid rätta till bristerna. En</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">73</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_74">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=8 class="tr29 td190"><P class="p195 ft45">sådan plan behöver inte upprättas,</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">om företaget kan visa att</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr28 td256"><P class="p195 ft3">överträdelsen är ringa.</P></TD>
<TD class="tr28 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td183"><P class="p353 ft3">20 §</P></TD>
<TD class="tr37 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">Ett företag som inte upprättar</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">och genomför den plan som anges</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td156"><P class="p353 ft3">i</P></TD>
<TD class="tr26 td153"><P class="p96 ft3">19 §</P></TD>
<TD class="tr26 td78"><P class="p101 ft3">ska</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p268 ft3">efter</P></TD>
<TD colspan=2 class="tr26 td47"><P class="p77 ft3">beslut</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td256"><P class="p353 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td126"><P class="p19 ft3">beräkna</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td256"><P class="p353 ft3">solvenskapitalkravet</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr24 td190"><P class="p353 ft3">användning av standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td183"><P class="p353 ft3">21 §</P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p19 ft3">På begäran av Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td80"><P class="p353 ft3">ionen ska ett</P></TD>
<TD colspan=5 class="tr23 td189"><P class="p19 ft3">försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">som använder en intern modell</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td183"><P class="p353 ft3">verifiera</P></TD>
<TD colspan=4 class="tr26 td150"><P class="p317 ft45">kalibreringen</P></TD>
<TD class="tr26 td72"><P class="p268 ft3">av</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">den</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td257"><P class="p353 ft3">interna modellen</P></TD>
<TD class="tr23 td98"><P class="p38 ft3">och</P></TD>
<TD colspan=3 class="tr23 td116"><P class="p19 ft45">kontrollera</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td156"><P class="p353 ft3">att</P></TD>
<TD class="tr23 td153"><P class="p44 ft3">dess</P></TD>
<TD colspan=4 class="tr23 td150"><P class="p309 ft45">specifikation</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p19 ft3">stämmer</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td183"><P class="p353 ft3">överens</P></TD>
<TD class="tr26 td78"><P class="p18 ft3">med</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p158 ft45">allmänt</P></TD>
<TD colspan=3 class="tr26 td116"><P class="p19 ft3">accepterad</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td257"><P class="p353 ft3">marknadspraxis.</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p18 ft3">Detta</P></TD>
<TD class="tr23 td72"><P class="p87 ft45">ska</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">ske</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td23"><P class="p353 ft3">genom användning av</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p19 ft45">relevanta</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p353 ft3">referensportföljer och antaganden</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">som har sin grund i externa upp-</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td183"><P class="p353 ft3">gifter.</P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr37 td258"><P class="p353 ft71">Företagsspecifika parametrar</P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td183"><P class="p353 ft3">22 §</P></TD>
<TD class="tr36 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">Om ett försäkringsföretags risk-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">profil avviker väsentligt från de</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p353 ft3">antaganden som ligger till grund</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">för beräkning av solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">kravet enligt standardformeln och</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p353 ft45">det därför är olämpligt att beräkna</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft45">solvenskapitalkravet enligt denna,</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">får Finansinspektionen besluta att</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p353 ft45">företaget, vid beräkningen av kapi-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td183"><P class="p353 ft45">talkravet</P></TD>
<TD class="tr23 td78"><P class="p101 ft3">för</P></TD>
<TD colspan=4 class="tr23 td67"><P class="p77 ft3">riskkategorier</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td256"><P class="p353 ft3">avser försäkringsrisk,</P></TD>
<TD colspan=3 class="tr23 td116"><P class="p19 ft3">ska ersätta</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td156"><P class="p353 ft3">en</P></TD>
<TD colspan=3 class="tr26 td259"><P class="p73 ft3">undergrupp</P></TD>
<TD class="tr26 td98"><P class="p38 ft3">av</P></TD>
<TD colspan=3 class="tr26 td116"><P class="p19 ft3">parametrar</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p353 ft3">enligt standardformeln med före-</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr24 td23"><P class="p353 ft45">tagsspecifika parametrar.</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr51 td190"><P class="p353 ft56">Beräkning enligt en intern modell</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr24 td190"><P class="p353 ft56">i stället för med standardformeln</P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td183"><P class="p353 ft3">23 §</P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">Om ett försäkringsföretags risk-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p353 ft3">profil avviker väsentligt från de</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p354 ft2">74</P></TD>
<TD colspan=8 class="tr28 td190"><P class="p353 ft3">antaganden som ligger till grund</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_75">
<DIV>
<DIV id="id_1">
<P class="p242 ft3">för beräkning av solvenskapital- kravet enligt standardformeln och det därför är olämpligt för före- taget att beräkna solvenskapital- kravet enligt denna, får Finans- inspektionen besluta att företaget ska använda en fullständig eller partiell intern modell för beräk- ning av solvenskapitalkravet.</P>
<P class="p228 ft56">Kapitaltillägg</P>
<P class="p222 ft3">24 §</P>
<P class="p164 ft3">Finansinspektionen får efter granskning besluta om ett tillägg till solvenskapitalkravet (kapital- tillägg) för ett försäkringsföretag, om</P>
<P class="p138 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkningen av solvenskapitalkravet enligt standardformeln, och</SPAN></P>
<P class="p138 ft3">a) ett beslut om användning av en intern modell enligt 23 § är olämpligt eller har visat sig sakna verkan, eller</P>
<P class="p244 ft47">b) en fullständig eller partiell intern modell håller på att utarbetas,</P>
<P class="p164 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkningen av solvenskapitalkravet enligt en fullständig eller partiell intern modell, till följd av att en eller flera kvantifierbara risker inte beaktats i tillräcklig utsträckning och företaget inte inom skälig tid har anpassat modellen till sin riskprofil,</SPAN></P>
<P class="p244 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">företaget använder match- ningsjustering enligt 5 kap. 7 §,</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t59">
<TR>
<TD class="tr24 td90"><P class="p18 ft3">volatilitetsjustering</P></TD>
<TD class="tr24 td75"><P class="p18 ft3">enligt</P></TD>
<TD class="tr24 td96"><P class="p19 ft45">5 kap.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td162"><P class="p18 ft3">9 §, en tillfälligt justerad</P></TD>
<TD class="tr23 td96"><P class="p19 ft45">riskfri</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft60">räntestruktur enligt</P></TD>
<TD class="tr27 td75"><P class="p50 ft60">5 kap.</P></TD>
<TD class="tr27 td96"><P class="p19 ft60">10 §</P></TD>
</TR>
</TABLE>
<P class="p242 ft3">eller ett tillfälligt avdrag vid beräkningen av de försäkrings-</P>
<TABLE cellpadding=0 cellspacing=0 class="t59">
<TR height=0>
<TD width=58px></TD>
<TD width=77px></TD>
<TD width=24px></TD>
<TD width=29px></TD>
</TR>
<TR>
<TD class="tr28 td123"><P class="p18 ft3">tekniska</P></TD>
<TD colspan=2 class="tr28 td92"><P class="p1 ft3">avsättningarna</P></TD>
<TD class="tr28 td129"><P class="p19 ft45">enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft3">5 kap.</P></TD>
<TD class="tr26 td128"><P class="p1 ft3">12 § och</P></TD>
<TD colspan=2 class="tr26 td26"><P class="p19 ft45">företagets</P></TD>
</TR>
<TR>
<TD class="tr28 td123"><P class="p18 ft3">riskprofil</P></TD>
<TD colspan=2 class="tr28 td92"><P class="p18 ft3">avviker väsentligt</P></TD>
<TD class="tr28 td129"><P class="p19 ft3">från</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">75</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_76">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td236"><P class="p353 ft3">de</P></TD>
<TD colspan=4 class="tr29 td195"><P class="p18 ft3">antaganden</P></TD>
<TD colspan=2 class="tr29 td99"><P class="p90 ft3">som</P></TD>
<TD colspan=2 class="tr29 td15"><P class="p50 ft3">ligger</P></TD>
<TD class="tr29 td12"><P class="p19 ft3">till</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td258"><P class="p353 ft3">grund för justeringarna, eller</P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td188"><P class="p196 ft3">4. företagets</P></TD>
<TD colspan=5 class="tr23 td260"><P class="p19 ft45">företagsstyrnings-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td117"><P class="p353 ft3">system</P></TD>
<TD colspan=3 class="tr23 td29"><P class="p355 ft45">avviker</P></TD>
<TD colspan=4 class="tr23 td22"><P class="p99 ft45">väsentligt</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">från</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft45">kraven i 10 kap. 1 §, samtidigt som</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td226"><P class="p353 ft3">avvikelserna</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p161 ft3">medför</P></TD>
<TD colspan=2 class="tr23 td107"><P class="p99 ft45">att</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft45">företaget</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">inte kan garantera en korrekt</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td226"><P class="p353 ft3">identifiering,</P></TD>
<TD colspan=4 class="tr26 td136"><P class="p101 ft3">mätning,</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft3">övervak-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td188"><P class="p353 ft3">ning, hantering</P></TD>
<TD class="tr23 td148"><P class="p161 ft3">och</P></TD>
<TD colspan=4 class="tr23 td133"><P class="p19 ft3">rapportering</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">av de risker som företaget expone-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft3">ras för eller kan komma att bli</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">exponerat för och det är osanno-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">likt att bristerna kan åtgärdas</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td188"><P class="p353 ft3">inom skälig tid.</P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td236"><P class="p353 ft45">25 §</P></TD>
<TD class="tr51 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td117"><P class="p196 ft3">Ett</P></TD>
<TD colspan=4 class="tr26 td103"><P class="p157 ft45">kapitaltillägg</P></TD>
<TD colspan=2 class="tr26 td107"><P class="p87 ft3">som</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft3">avses i</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">24 § 1 och 2 ska beräknas så att</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td236"><P class="p353 ft3">det</P></TD>
<TD colspan=5 class="tr23 td105"><P class="p98 ft3">säkerställer att</P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td136"><P class="p19 ft3">försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td106"><P class="p353 ft3">företaget</P></TD>
<TD colspan=3 class="tr26 td69"><P class="p153 ft3">uppfyller</P></TD>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td136"><P class="p19 ft45">skyddsnivån</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td188"><P class="p353 ft45">enligt 8 kap. 1 §.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Ett kapitaltillägg som avses i</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft3">24 § 3 ska vara proportionellt till</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">de väsentliga risker som uppstår</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">till följd av de avvikelser som har</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td209"><P class="p353 ft3">föranlett kapitaltillägget.</P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Ett kapitaltillägg som avses i</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">24 § 4 ska vara proportionellt mot</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft3">de risker som finns på grund av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td106"><P class="p353 ft3">bristerna</P></TD>
<TD class="tr23 td173"><P class="p356 ft45">i</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td260"><P class="p19 ft45">företagsstyrnings-</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td106"><P class="p353 ft3">systemet.</P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td236"><P class="p353 ft45">26 §</P></TD>
<TD class="tr51 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Efter ett beslut om kapitaltillägg</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td236"><P class="p353 ft3">ska</P></TD>
<TD colspan=7 class="tr26 td233"><P class="p38 ft3">försäkringsföretagets</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft3">solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft45">kapitalkrav utgöras av summan av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft45">kapitaltillägget och solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft3">kravet beräknat enligt standard-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">formeln eller, om företaget har fått</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft45">tillstånd att använda en fullständig</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p353 ft3">eller partiell intern modell, i</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">enlighet med denna. Ett kapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">tillägg som beslutas med stöd av</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td117"><P class="p353 ft3">24 § 4</P></TD>
<TD colspan=3 class="tr26 td29"><P class="p101 ft3">ska inte</P></TD>
<TD colspan=2 class="tr26 td99"><P class="p101 ft45">ingå</P></TD>
<TD class="tr26 td110"><P class="p73 ft3">i</P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft3">solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td226"><P class="p353 ft45">kapitalkravet</P></TD>
<TD colspan=5 class="tr23 td180"><P class="p101 ft3">vid beräkning</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p353 ft3">riskmarginalen i ett företag som</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td106"><P class="p353 ft3">värderar</P></TD>
<TD colspan=2 class="tr26 td113"><P class="p257 ft45">bästa</P></TD>
<TD colspan=4 class="tr26 td22"><P class="p89 ft45">skattningen</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr28 td209"><P class="p353 ft3">riskmarginalen separat.</P></TD>
<TD class="tr28 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr52 td188"><P class="p354 ft2">76</P></TD>
<TD class="tr52 td236"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td12"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_77">
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t60">
<TR>
<TD class="tr29 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td47"><P class="p147 ft3">27 §</P></TD>
<TD class="tr29 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td186"><P class="p19 ft3">När kapitaltillägg beslutas enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft3">24 § 2 eller 4, ska Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p147 ft3">ionen</P></TD>
<TD colspan=3 class="tr23 td85"><P class="p317 ft45">förelägga</P></TD>
<TD colspan=3 class="tr23 td105"><P class="p19 ft3">försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td186"><P class="p147 ft3">taget att vidta de åtgärder som</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft3">behövs för att avhjälpa de brister</P></TD>
</TR>
<TR>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td186"><P class="p147 ft3">som har föranlett kapitaltillägget.</P></TD>
</TR>
<TR>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td47"><P class="p147 ft3">28 §</P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p19 ft3">Ett beslut om kapitaltillägg ska</P></TD>
</TR>
<TR>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td186"><P class="p147 ft3">omprövas minst en gång per år.</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft3">Beslutet ska ändras när de</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft45">förhållanden som låg till grund för</P></TD>
</TR>
<TR>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td83"><P class="p147 ft3">beslutet har ändrats.</P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr51 td164"><P class="p18 ft3">14 kap. 18 §</P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td47"><P class="p147 ft3">30 §</P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td196"><P class="p43 ft2">Regeringen får meddela före-</P></TD>
<TD colspan=7 class="tr26 td186"><P class="p19 ft2">Regeringen får meddela före-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft2">skrifter om sådana avgifter som</P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft2">skrifter om sådana avgifter som</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft2">avses</P></TD>
<TD class="tr23 td109"><P class="p101 ft2">i</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p88 ft3">16 §</P></TD>
<TD colspan=2 class="tr23 td129"><P class="p18 ft3">och</P></TD>
<TD class="tr23 td113"><P class="p158 ft3">17 §</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p88 ft3">tredje</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p147 ft2">avses i <SPAN class="ft3">29 §.</SPAN></P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td60"><P class="p18 ft3">stycket.</P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 rowspan=2 class="tr0 td186"><P class="p19 ft2">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p43 ft2">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft2">som</P></TD>
<TD colspan=4 class="tr23 td220"><P class="p18 ft2">regeringen</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p331 ft2">bestämmer</P></TD>
<TD class="tr23 td55"><P class="p88 ft2">får</P></TD>
<TD class="tr23 td47"><P class="p147 ft2">som</P></TD>
<TD colspan=3 class="tr23 td85"><P class="p99 ft2">regeringen</P></TD>
<TD colspan=3 class="tr23 td105"><P class="p19 ft2">bestämmer får</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td167"><P class="p18 ft2">meddela föreskrifter om</P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td116"><P class="p147 ft2">meddela</P></TD>
<TD colspan=3 class="tr26 td97"><P class="p38 ft2">föreskrifter</P></TD>
<TD class="tr26 td78"><P class="p100 ft2">om</P></TD>
<TD class="tr26 td113"><P class="p19 ft2">vilka</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p43 ft2"><SPAN class="ft3">1. </SPAN>vilka upplysningar ett försäk-</P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft22">upplysningar ett försäkringsföretag</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td164"><P class="p18 ft2">ringsföretag</P></TD>
<TD colspan=2 class="tr23 td153"><P class="p54 ft2">ska</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p77 ft2">lämna</P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p56 ft2">till</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p147 ft2">ska lämna till</P></TD>
<TD colspan=4 class="tr23 td189"><P class="p19 ft2">Finansinspektionen</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td196"><P class="p18 ft2">Finansinspektionen enligt 5 <SPAN class="ft3">§, och</SPAN></P></TD>
<TD colspan=7 class="tr26 td186"><P class="p147 ft3"><SPAN class="ft2">enligt 5 § </SPAN>samt när och hur de ska</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td180"><P class="p43 ft3">2. grunderna</P></TD>
<TD colspan=5 class="tr23 td189"><P class="p56 ft3">för bedömningen</P></TD>
<TD colspan=2 class="tr23 td116"><P class="p147 ft3">lämnas.</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td178"><P class="p18 ft3">av tillförlitligheten</P></TD>
<TD colspan=3 class="tr23 td131"><P class="p56 ft3">hos interna</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr24 td196"><P class="p18 ft3">modeller enligt 17 § första stycket.</P></TD>
<TD class="tr24 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td173"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr36 td182"><P class="p39 ft46">18 kap. Ingripanden</P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr25 td164"><P class="p18 ft3">16 kap. 1§</P></TD>
<TD class="tr25 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td47"><P class="p38 ft2">1 §</P></TD>
<TD class="tr25 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p43 ft2">Finansinspektionen ska ingripa om</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td196"><P class="p43 ft2">1. ett försäkringsföretag har åsi-</P></TD>
<TD colspan=7 class="tr26 td186"><P class="p19 ft2">1. ett försäkringsföretag har åsi-</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft2">dosatt</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft2">sina</P></TD>
<TD colspan=4 class="tr23 td259"><P class="p73 ft2">skyldigheter</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p56 ft2">enligt</P></TD>
<TD class="tr23 td47"><P class="p147 ft2">dosatt</P></TD>
<TD colspan=2 class="tr23 td60"><P class="p43 ft2">sina</P></TD>
<TD colspan=3 class="tr23 td51"><P class="p45 ft2">skyldigheter</P></TD>
<TD class="tr23 td113"><P class="p19 ft2">enligt</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft2">denna lag, andra författningar som</P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft2">denna lag, andra författningar som</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td60"><P class="p18 ft2">reglerar</P></TD>
<TD colspan=4 class="tr26 td51"><P class="p44 ft2">företagets</P></TD>
<TD colspan=3 class="tr26 td131"><P class="p56 ft45">näringsverk-</P></TD>
<TD colspan=2 class="tr26 td116"><P class="p147 ft2">reglerar</P></TD>
<TD colspan=3 class="tr26 td97"><P class="p18 ft2">företagets</P></TD>
<TD colspan=2 class="tr26 td73"><P class="p19 ft45">verksamhet<SPAN class="ft22">,</SPAN></P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td60"><P class="p18 ft3">samhet<SPAN class="ft2">,</SPAN></P></TD>
<TD colspan=3 class="tr23 td123"><P class="p147 ft22">företagets</P></TD>
<TD colspan=4 class="tr23 td260"><P class="p56 ft2">bolagsordning</P></TD>
<TD colspan=2 class="tr23 td116"><P class="p147 ft2">företagets</P></TD>
<TD colspan=4 class="tr23 td260"><P class="p153 ft2">bolagsordning</P></TD>
<TD class="tr23 td113"><P class="p19 ft2">eller</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft2">eller stadgar eller företagets för-</P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft2">stadgar eller företagets för-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td180"><P class="p18 ft2">säkringstekniska</P></TD>
<TD colspan=3 class="tr26 td143"><P class="p90 ft2">riktlinjer,</P></TD>
<TD colspan=2 class="tr26 td89"><P class="p56 ft2">beräk-</P></TD>
<TD colspan=4 class="tr26 td68"><P class="p147 ft2">säkringstekniska</P></TD>
<TD colspan=2 class="tr26 td69"><P class="p153 ft2">riktlinjer,</P></TD>
<TD class="tr26 td113"><P class="p19 ft2">beräk-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft3"><SPAN class="ft2">ningsunderlag, </SPAN>placeringsriktlinjer</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p147 ft22">ningsunderlag,</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td69"><P class="p100 ft2">riktlinjer</P></TD>
<TD class="tr23 td113"><P class="p19 ft2">för</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft2"><SPAN class="ft3">eller </SPAN>riktlinjer för hantering av</P></TD>
<TD colspan=2 class="tr23 td116"><P class="p147 ft2">hantering</P></TD>
<TD class="tr23 td10"><P class="p73 ft2">av</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td105"><P class="p19 ft2">intressekonflikter</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td165"><P class="p18 ft2">intressekonflikter,</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td186"><P class="p147 ft3"><SPAN class="ft2">eller </SPAN>sådana styrdokument som har</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft3">sin grund i författningar som</P></TD>
</TR>
<TR>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft3">reglerar företagets verksamhet<SPAN class="ft2">,</SPAN></P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td178"><P class="p43 ft2">2. bolagsordningen,</P></TD>
<TD colspan=3 class="tr26 td131"><P class="p56 ft2">stadgarna,</P></TD>
<TD colspan=5 class="tr26 td83"><P class="p355 ft2">2. bolagsordningen,</P></TD>
<TD colspan=2 class="tr26 td73"><P class="p19 ft2">stadgarna,</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td196"><P class="p18 ft2">de försäkringstekniska riktlinjerna,</P></TD>
<TD colspan=7 class="tr23 td186"><P class="p147 ft2">de försäkringstekniska riktlinjerna,</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td178"><P class="p18 ft2">beräkningsunderlaget,</P></TD>
<TD colspan=3 class="tr23 td131"><P class="p56 ft3">placerings-</P></TD>
<TD colspan=5 class="tr23 td83"><P class="p147 ft2">beräkningsunderlaget,</P></TD>
<TD colspan=2 class="tr23 td73"><P class="p19 ft2">riktlinjerna</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td164"><P class="p18 ft3">riktlinjerna</P></TD>
<TD colspan=2 class="tr26 td153"><P class="p18 ft3">eller</P></TD>
<TD colspan=3 class="tr26 td164"><P class="p157 ft2">riktlinjerna</P></TD>
<TD class="tr26 td55"><P class="p56 ft2">för</P></TD>
<TD colspan=7 class="tr26 td186"><P class="p147 ft2">för hantering av intressekonflikter</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr28 td196"><P class="p18 ft2">hantering av intressekonflikter inte</P></TD>
<TD colspan=7 class="tr28 td186"><P class="p147 ft2">eller <SPAN class="ft3">styrdokumenten </SPAN>inte längre är</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">77</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_78">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr4 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr4 td261"><P class="p54 ft2">längre är tillfredsställande med</P></TD>
<TD colspan=3 class="tr4 td225"><P class="p50 ft2">tillfredsställande med</P></TD>
<TD class="tr4 td47"><P class="p18 ft22">hänsyn</P></TD>
<TD class="tr4 td10"><P class="p19 ft2">till</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">hänsyn till omfattningen och arten</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">omfattningen och arten av företa-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">av företagets verksamhet, eller</P></TD>
<TD colspan=3 class="tr23 td225"><P class="p50 ft2">gets verksamhet, eller</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td82"><P class="p71 ft2">3. försäkringsbeståndet inte är tillräckligt för erforderlig riskutjämning.</P></TD>
</TR>
<TR>
<TD class="tr51 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td261"><P class="p54 ft3">16 kap. 2 §</P></TD>
<TD class="tr51 td36"><P class="p50 ft2">2 §</P></TD>
<TD class="tr51 td126"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td261"><P class="p96 ft2">Ingripande med stöd av 1 § sker</P></TD>
<TD colspan=5 class="tr26 td255"><P class="p19 ft2">Ingripande med stöd av 1 § sker</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">genom utfärdande av föreläggande</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">genom utfärdande av föreläggande</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">att vidta rättelse inom viss tid,</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">att vidta rättelse inom viss tid,</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td261"><P class="p54 ft2">genom förbud att verkställa beslut</P></TD>
<TD colspan=5 class="tr26 td255"><P class="p50 ft2">genom förbud att verkställa beslut</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">eller genom anmärkning. Finansin-</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">eller genom anmärkning. Finansin-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">spektionen får också med stöd av</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">spektionen får också med stöd av</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p54 ft3">7 §</P></TD>
<TD class="tr23 td218"><P class="p96 ft2">begränsa ett försäkringsföre-</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2"><SPAN class="ft3">10 § </SPAN>begränsa ett försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p54 ft2">tags</P></TD>
<TD class="tr26 td218"><P class="p96 ft2">förfoganderätt eller förbjuda</P></TD>
<TD class="tr26 td36"><P class="p50 ft2">tags</P></TD>
<TD colspan=4 class="tr26 td262"><P class="p19 ft2">förfoganderätt eller förbjuda</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">företaget att förfoga över sina</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft2">företaget att förfoga över sina</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td261"><P class="p54 ft2">tillgångar i Sverige.</P></TD>
<TD colspan=3 class="tr23 td225"><P class="p50 ft2">tillgångar i Sverige.</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td82"><P class="p19 ft2">Om en överträdelse är allvarlig ska försäkringsföretagets tillstånd åter-</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr28 td263"><P class="p54 ft2">kallas eller, om det är tillräckligt, varning meddelas.</P></TD>
<TD class="tr28 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr37 td213"><P class="p50 ft49">Åtgärdsplan vid bristande</P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td225"><P class="p50 ft49">solvenskapitalkrav</P></TD>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td36"><P class="p50 ft3">4 §</P></TD>
<TD class="tr37 td126"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td213"><P class="p20 ft3">Om ett försäkringsföretag</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">inte</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft45">uppfyller solvenskapitalkravet, ska</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td225"><P class="p50 ft3">Finansinspektionen</P></TD>
<TD colspan=2 class="tr26 td85"><P class="p19 ft3">förelägga</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td179"><P class="p50 ft3">företaget att</P></TD>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p19 ft3">1. inom två månader från dagen</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td255"><P class="p50 ft3">då bristerna konstaterades upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft3">rätta en åtgärdsplan och över-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft3">lämna planen till inspektionen för</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td225"><P class="p50 ft3">godkännande, och</P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p19 ft3">2. vidta nödvändiga åtgärder för</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft3">att inom sex månader från dagen</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p50 ft3">då</P></TD>
<TD class="tr26 td126"><P class="p18 ft3">bristen</P></TD>
<TD colspan=2 class="tr26 td150"><P class="p18 ft3">konstaterades</P></TD>
<TD class="tr26 td10"><P class="p19 ft3">åter</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td213"><P class="p50 ft3">uppfylla solvenskapitalkravet.</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p19 ft3">Om det är lämpligt, får Finans-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td179"><P class="p50 ft3">inspektionen</P></TD>
<TD class="tr26 td95"><P class="p18 ft3">förlänga</P></TD>
<TD colspan=2 class="tr26 td85"><P class="p19 ft3">tidsfristen</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft3">enligt första stycket 2 med tre</P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td179"><P class="p50 ft3">månader.</P></TD>
<TD class="tr24 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p358 ft61">Förlängd tidsfrist vid exceptionella förhållanden</P>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr4 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td264"><P class="p240 ft3">5 §</P></TD>
<TD class="tr4 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p19 ft3">Om den Europeiska försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td264"><P class="p240 ft3">och</P></TD>
<TD colspan=2 class="tr26 td175"><P class="p19 ft45">tjänstepensionsmyndigheten</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p19 ft3">har meddelat att det föreligger</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td212"><P class="p240 ft3">exceptionella förhållanden</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td264"><P class="p240 ft3">dessa</P></TD>
<TD class="tr26 td265"><P class="p38 ft3">förhållanden påverkar</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">78</P></TD>
<TD colspan=3 class="tr28 td206"><P class="p19 ft3">försäkringsföretag som är föremål</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_79">
<P class="p183 ft47">för åtgärder enligt 4 §, får Finans- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>inspektionen förlänga den tidsfrist</P>
<P class="p359 ft3">som avses i 4 § 2 med högst sju år. Ett försäkringsföretag ska under en sådan tidsfrist var tredje månad ge in en lägesrapport om vilka åtgärder som har vidtagits och i vilken mån solvenskapitalkravet</P>
<P class="p258 ft3">åter uppfyllts.</P>
<P class="p214 ft3">Om ett försäkringsföretags lägesrapport visar att det inte har skett några väsentliga framsteg med att åter uppfylla solvens- kapitalkravet från det att bristen konstaterades fram till dess rapporten gavs in, ska Finansinspektionen besluta att den förlängda tidsfristen ska upphöra att gälla.</P>
<P class="p296 ft3">6 §</P>
<P class="p216 ft3">Finansinspektionen ska förelägga ett försäkringsföretag att vidta nödvändiga åtgärder för att säkerställa att företaget kan uppfylla solvenskapitalkravet utan tillämpning av en tillfälligt justerad riskfri räntestruktur enligt 5 kap. 10 § eller ett tillfälligt avdrag enligt 5 kap. 12 § senast den 1 januari 2032 och att inom två månader från dagen då bristen konstaterades överlämna en plan för infasning till inspektionen.</P>
<P class="p360 ft47">Företaget ska lämna en lägesrapport till Finansinspek- tionen.</P>
<P class="p230 ft3">7 §</P>
<P class="p212 ft3">Finansinspektionen ska åter- kalla ett tillstånd att använda en tillfälligt justerad riskfri ränte- struktur enligt 5 kap. 10 § eller ett tillfälligt avdrag enligt 5 kap. 12 §, om den lägesrapport som avses i 6 § andra stycket visar att företaget inte kommer att kunna uppfylla solvenskapitalkravet senast den 1 januari 2032.</P>
<P class="p361 ft2">79</P>
</DIV>
<DIV id="page_80">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td53"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=4 class="tr29 td266"><P class="p362 ft49">Finansiell saneringsplan vid</P></TD>
</TR>
<TR>
<TD class="tr24 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td266"><P class="p362 ft49">bristande minimikapitalkrav m.m.</P></TD>
</TR>
<TR>
<TD class="tr51 td53"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td166"><P class="p362 ft3">8 §</P></TD>
<TD class="tr51 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td231"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td126"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td166"><P class="p363 ft3">Om</P></TD>
<TD colspan=3 class="tr26 td167"><P class="p19 ft3">ett försäkringsföretag inte</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft45">uppfyller minimikapitalkravet eller</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">ett kapitalkrav som gäller efter det</P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td166"><P class="p362 ft3">att</P></TD>
<TD class="tr26 td95"><P class="p18 ft3">företaget</P></TD>
<TD class="tr26 td231"><P class="p20 ft3">har</P></TD>
<TD class="tr26 td126"><P class="p19 ft3">beviljats</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">undantag enligt 1 kap. 19 eller 19</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td166"><P class="p362 ft3">b §,</P></TD>
<TD class="tr23 td95"><P class="p50 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td130"><P class="p19 ft45">Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td266"><P class="p362 ft3">förelägga företaget att inom en</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">månad från dagen då bristen</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">konstaterades upprätta en finan-</P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td266"><P class="p362 ft3">siell saneringsplan och överlämna</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">planen till inspektionen för god-</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td162"><P class="p362 ft3">kännande.</P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td126"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td266"><P class="p19 ft3">Den finansiella saneringsplanen</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">ska innehålla åtgärder som före-</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">taget ska vidta för att inom tre</P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td266"><P class="p362 ft3">månader från den dag då bristen</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">konstaterades åter uppfylla mini-</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td266"><P class="p362 ft3">mikapitalkravet eller det kapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td266"><P class="p362 ft3">krav som gäller efter det att</P></TD>
</TR>
<TR>
<TD class="tr23 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td162"><P class="p362 ft3">företaget har</P></TD>
<TD class="tr23 td231"><P class="p18 ft3">beviljats</P></TD>
<TD class="tr23 td126"><P class="p19 ft45">undantag</P></TD>
</TR>
<TR>
<TD class="tr24 td53"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td266"><P class="p362 ft3">enligt 1 kap. 19 eller 19 b §.</P></TD>
</TR>
<TR>
<TD class="tr47 td53"><P class="p125 ft3">16 kap. 7 §</P></TD>
<TD class="tr47 td166"><P class="p362 ft2">10 §</P></TD>
<TD class="tr47 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td231"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td126"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p364 ft2">Finansinspektionen får begränsa ett försäkringsföretags förfoganderätt eller förbjuda företaget att förfoga över sina tillgångar i Sverige, om</P>
<TABLE cellpadding=0 cellspacing=0 class="t58">
<TR>
<TD colspan=2 class="tr28 td149"><P class="p43 ft2">1. företaget</P></TD>
<TD class="tr28 td98"><P class="p18 ft2">inte</P></TD>
<TD colspan=2 class="tr28 td113"><P class="p38 ft2">följer</P></TD>
<TD colspan=2 class="tr28 td267"><P class="p31 ft2">gällande</P></TD>
<TD class="tr28 td131"><P class="p72 ft2">1. företaget</P></TD>
<TD colspan=3 class="tr28 td189"><P class="p19 ft2">inte följer gällande</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td149"><P class="p18 ft2">bestämmelser</P></TD>
<TD colspan=2 class="tr23 td161"><P class="p43 ft2">om</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p31 ft2">försäkrings-</P></TD>
<TD class="tr23 td131"><P class="p18 ft2">bestämmelser</P></TD>
<TD class="tr23 td99"><P class="p44 ft2">om</P></TD>
<TD colspan=2 class="tr23 td247"><P class="p19 ft2">försäkrings-</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td91"><P class="p18 ft2">tekniska avsättningar <SPAN class="ft3">och skuld-</SPAN></P></TD>
<TD colspan=3 class="tr26 td50"><P class="p18 ft2">tekniska avsättningar,</P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft3">täckning<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
<TD rowspan=2 class="tr36 td131"><P class="p72 ft3"><SPAN class="ft2">2. </SPAN>företaget</P></TD>
<TD rowspan=2 class="tr36 td99"><P class="p77 ft3">inte</P></TD>
<TD rowspan=2 class="tr36 td123"><P class="p18 ft3">uppfyller</P></TD>
<TD rowspan=2 class="tr36 td108"><P class="p19 ft3">sol-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td149"><P class="p43 ft2">2. företagets</P></TD>
<TD colspan=4 class="tr23 td45"><P class="p96 ft2">kapitalbas</P></TD>
<TD class="tr23 td231"><P class="p31 ft2">under-</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td91"><P class="p18 ft2">stiger en tredjedel av solvens-</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">venskapitalkravet och det förelig-</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft2">marginalen</P></TD>
<TD colspan=2 class="tr23 td47"><P class="p90 ft2">eller</P></TD>
<TD colspan=2 class="tr23 td113"><P class="p77 ft2">inte</P></TD>
<TD colspan=2 class="tr23 td267"><P class="p31 ft2">uppfyller</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">ger särskilda omständigheter som</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td91"><P class="p18 ft2">gällande krav på garantibelopp,</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">ger anledning att befara att före-</P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td231"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td139"><P class="p18 ft45">tagets finansiella ställning kommer</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td50"><P class="p18 ft3">att försämras ytterligare<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td149"><P class="p43 ft3"><SPAN class="ft2">3. </SPAN>företagets</P></TD>
<TD colspan=4 class="tr23 td45"><P class="p153 ft3">kapitalbas</P></TD>
<TD class="tr23 td231"><P class="p31 ft3">under-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3"><SPAN class="ft2">3. </SPAN>företaget inte uppfyller mini-</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td91"><P class="p18 ft3">stiger solvensmarginalen eller, för</P></TD>
<TD colspan=2 class="tr26 td138"><P class="p18 ft3">mikapitalkravet</P></TD>
<TD class="tr26 td123"><P class="p101 ft3">eller</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td91"><P class="p18 ft3">ett försäkringsföretag som avses i</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">kapitalkrav som ska uppfyllas av</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft3">9 kap. 1 §</P></TD>
<TD colspan=2 class="tr23 td47"><P class="p18 ft3">första</P></TD>
<TD colspan=3 class="tr23 td60"><P class="p18 ft3">stycket</P></TD>
<TD class="tr23 td231"><P class="p31 ft3">1, den</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p18 ft3">ett företag som har beviljats</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td130"><P class="p18 ft3">gruppbaserade</P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td259"><P class="p31 ft45">kapitalbasen</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p18 ft3">undantag enligt 1 kap. 19 eller 19</P></TD>
</TR>
<TR>
<TD class="tr23 td136"><P class="p18 ft3">understiger</P></TD>
<TD colspan=2 class="tr23 td47"><P class="p50 ft3">den</P></TD>
<TD colspan=4 class="tr23 td88"><P class="p31 ft3">gruppbaserade</P></TD>
<TD class="tr23 td131"><P class="p18 ft3">b §, eller</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td130"><P class="p18 ft3">solvensmarginalen</P></TD>
<TD colspan=3 class="tr23 td60"><P class="p153 ft3">enligt</P></TD>
<TD class="tr23 td231"><P class="p31 ft3">4 § i</P></TD>
<TD class="tr23 td131"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td91"><P class="p18 ft3">samma kapitel, och det finns sär-</P></TD>
<TD class="tr26 td131"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td91"><P class="p18 ft3">skilda skäl att anta att företagets</P></TD>
<TD class="tr23 td131"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td136"><P class="p18 ft60">finansiella</P></TD>
<TD colspan=3 class="tr27 td231"><P class="p74 ft60">ställning</P></TD>
<TD colspan=3 class="tr27 td259"><P class="p31 ft60">ytterligare</P></TD>
<TD class="tr27 td131"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td99"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td123"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td108"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p365 ft3">kommer att försämras, eller</P>
<P class="p318 ft2">80</P>
</DIV>
<DIV id="page_81">
<DIV id="id_1">
<P class="p366 ft4">4. det vid beslut om återkallelse av företagets tillstånd bedöms vara Prop. 2015/16:9 nödvändigt för att skydda de intressen som försäkringstagarna och andra ersättningsberättigade på grund av försäkringar har.</P>
<P class="p367 ft31">Finansinspektionen får besluta hur försäkringsverksamheten ska drivas efter ett sådant beslut som avses i första stycket.</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p26 ft3">16 kap. 8 §</P>
<P class="p368 ft2">Om någon som ingår i ett försäkringsföretags styrelse eller är dess verkställande direktör inte uppfyller de krav som anges i 2 kap. 4 § 4, ska Finansinspekt- ionen återkalla företagets tillstånd. Det får dock ske bara om inspektionen först har beslutat att anmärka på att personen ingår i styrelsen eller är verkställande direktör och om han eller hon, sedan en av inspektionen bestämd tid om högst tre månader har gått, fortfarande finns kvar i styrelsen eller som verkställande direktör.</P>
<P class="p369 ft2">I stället för att återkalla tillstån- det får Finansinspektionen besluta att en styrelseledamot eller verk- ställande direktör inte längre får kvarstå i sin befattning. Finans- inspektionen får då förordna en ersättare. Ersättarens uppdrag gäller till dess försäkringsföretaget har utsett en ny styrelseledamot eller verkställande direktör.</P>
</DIV>
<DIV id="id_2_2">
<P class="p26 ft2">11 §</P>
<P class="p315 ft2">Om någon som ingår i ett försäkringsföretags styrelse eller är dess verkställande direktör <SPAN class="ft3">eller ansvarar för en central funktion </SPAN>inte uppfyller de krav som anges i 2 kap. 4 § 4, ska Finansinspekt- ionen återkalla företagets tillstånd. Det får dock ske bara om inspekt- ionen först har beslutat att anmärka på att personen ingår i styrelsen eller är verkställande direktör <SPAN class="ft3">eller ansvarar för en cen- tral funktion </SPAN>och om han eller hon, sedan en av inspektionen bestämd tid om högst tre månader har gått, fortfarande finns kvar i styrelsen eller som verkställande direktör <SPAN class="ft3">eller som ansvarig för en central funktion</SPAN>.</P>
<P class="p370 ft2">I stället för att återkalla tillstån- det får Finansinspektionen besluta att en styrelseledamot eller verk- ställande direktör <SPAN class="ft3">eller den som ansvarar för en central funktion </SPAN>inte längre får kvarstå i sin befatt- ning. Finansinspektionen får då förordna en ersättare. Ersättarens uppdrag gäller till dess försäk- ringsföretaget har utsett en ny styrelseledamot eller verkställande direktör <SPAN class="ft3">eller ansvarig för en cen- tral funktion.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_3">
<TABLE cellpadding=0 cellspacing=0 class="t61">
<TR>
<TD class="tr29 td1"><P class="p18 ft3">16 kap. 9 §</P></TD>
<TD class="tr29 td268"><P class="p19 ft2">12 §</P></TD>
</TR>
</TABLE>
<P class="p120 ft2">Finansinspektionen ska återkalla ett försäkringsföretags tillstånd, om företaget</P>
<P class="p122 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">inte har anmälts för registrering inom föreskriven tid eller anmälan har avskrivits eller avslagits genom ett beslut som har vunnit laga kraft,</SPAN></P>
<P class="p121 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft54">inte inom ett år från det till-</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t62">
<TR>
<TD colspan=2 class="tr24 td102"><P class="p18 ft3">stånd gavs har börjat driva sådan</P></TD>
<TD class="tr24 td140"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">rörelse som tillståndet avser,</P></TD>
<TD class="tr23 td140"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p43 ft2"><SPAN class="ft3">3</SPAN>. har förklarat sig avstå från</P></TD>
<TD class="tr23 td140"><P class="p371 ft2"><SPAN class="ft3">2. </SPAN>har förklarat sig avstå från</P></TD>
</TR>
<TR>
<TD class="tr26 td97"><P class="p18 ft2">tillståndet,</P></TD>
<TD class="tr26 td214"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td140"><P class="p372 ft2">tillståndet,</P></TD>
</TR>
<TR>
<TD class="tr28 td97"><P class="p43 ft3">4. under</P></TD>
<TD class="tr28 td214"><P class="p18 ft3">en sammanhängande</P></TD>
<TD class="tr28 td140"><P class="p19 ft2">81</P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_82">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p373 ft47"><SPAN class="ft4">Prop. 2015/16:9 </SPAN>tid av sex månader inte har drivit försäkringsrörelse, eller</P>
<P class="p374 ft2"><SPAN class="ft3">5</SPAN>. har försatts i konkurs eller om beslut har fattats om att företaget ska gå i tvångslikvidation.</P>
<P class="p375 ft47">I de fall som avses i första stycket 2 och 4 får i stället varning meddelas, om det är tillräckligt.</P>
</DIV>
<DIV id="id_1_2">
<P class="p84 ft4"><SPAN class="ft47">3</SPAN>. har försatts i konkurs eller om beslut har fattats om att företaget ska gå i tvångslikvidation,</P>
<P class="p376 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft54">inte uppfyller minimikapital- kravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, och företagets finansiella saneringsplan är uppenbart otillräcklig, eller</SPAN></P>
<P class="p377 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft54">inte inom tre månader från den tidpunkt då företaget inte längre uppfyllde minimikapital- kravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, har vidtagit de åtgärder som finns angivna i en godkänd finansiell saneringsplan.</SPAN></P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t63">
<TR>
<TD class="tr4 td135"><P class="p18 ft3">16 kap. 10 §</P></TD>
<TD class="tr4 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td60"><P class="p50 ft2">13 §</P></TD>
<TD class="tr4 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=10 class="tr23 td269"><P class="p43 ft2">Finansinspektionen får återkalla ett försäkringsföretags tillstånd, om</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft2">företaget</P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td270"><P class="p43 ft2">1. inte längre uppfyller kraven för tillstånd,</P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p43 ft2">2. inte inom</P></TD>
<TD class="tr23 td77"><P class="p77 ft3">angiven</P></TD>
<TD class="tr23 td107"><P class="p18 ft3">tid</P></TD>
<TD class="tr23 td55"><P class="p96 ft3">har</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p20 ft3"><SPAN class="ft2">2. inte inom </SPAN>ett år från det till-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td80"><P class="p18 ft3">vidtagit åtgärderna i en plan som</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft3">stånd gavs har börjat driva sådan</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td50"><P class="p18 ft3">har godkänts enligt 5 §, eller</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft3">rörelse som tillståndet avser<SPAN class="ft2">,</SPAN></P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td80"><P class="p43 ft2">3. i annat fall allvarligt åsido-</P></TD>
<TD colspan=2 class="tr23 td154"><P class="p20 ft3">3. under</P></TD>
<TD class="tr23 td12"><P class="p18 ft3">en</P></TD>
<TD colspan=3 class="tr23 td234"><P class="p19 ft45">sammanhängande</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft2">sätter gällande</P></TD>
<TD colspan=2 class="tr23 td149"><P class="p18 ft2">bestämmelser</P></TD>
<TD class="tr23 td55"><P class="p96 ft2">för</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft3">tid av sex månader inte har drivit</P></TD>
</TR>
<TR>
<TD class="tr26 td135"><P class="p18 ft2">verksamheten.</P></TD>
<TD class="tr26 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td1"><P class="p50 ft3">försäkringsrörelse,</P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td255"><P class="p20 ft3">4. inte inom de tidsfrister som</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft3">anges i 4 och 5 §§ har vidtagit de</P></TD>
</TR>
<TR>
<TD class="tr26 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft3">åtgärder för att åter uppfylla</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td1"><P class="p50 ft3">solvenskapitalkravet</P></TD>
<TD class="tr23 td98"><P class="p77 ft3">som</P></TD>
<TD class="tr23 td47"><P class="p19 ft3">finns</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft45">angivna i en godkänd åtgärdsplan,</P></TD>
</TR>
<TR>
<TD class="tr26 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td60"><P class="p50 ft3">eller</P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td60"><P class="p20 ft3">5. <SPAN class="ft2">i</SPAN></P></TD>
<TD class="tr23 td99"><P class="p18 ft2">annat</P></TD>
<TD colspan=3 class="tr23 td34"><P class="p90 ft2">fall allvarligt</P></TD>
<TD class="tr23 td47"><P class="p19 ft2">åsido-</P></TD>
</TR>
<TR>
<TD class="tr23 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td60"><P class="p50 ft2">sätter</P></TD>
<TD colspan=2 class="tr23 td231"><P class="p38 ft2">gällande</P></TD>
<TD colspan=3 class="tr23 td234"><P class="p19 ft2">bestämmelser för</P></TD>
</TR>
<TR>
<TD class="tr26 td135"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td88"><P class="p50 ft2">verksamheten.</P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=10 class="tr23 td269"><P class="p43 ft2">I de fall som anges i första stycket får i stället varning meddelas, om</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td271"><P class="p18 ft2">det är tillräckligt.</P></TD>
<TD class="tr28 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td135"><P class="p18 ft3">16 kap. 12 §</P></TD>
<TD class="tr37 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td60"><P class="p50 ft2">15 §<SPAN class="ft35">4</SPAN></P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td47"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td271"><P class="p43 ft2">Finansinspektionen ska</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p96 ft2">anmäla</P></TD>
<TD colspan=4 class="tr23 td1"><P class="p20 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td98"><P class="p18 ft2">ska</P></TD>
<TD class="tr23 td47"><P class="p19 ft2">anmäla</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr24 td80"><P class="p18 ft2">ett beslut enligt <SPAN class="ft3">7 § </SPAN>till de behöriga</P></TD>
<TD colspan=6 class="tr24 td255"><P class="p50 ft2">ett beslut enligt <SPAN class="ft3">10 </SPAN>§ till de behö-</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t64">
<TR>
<TD class="tr26 td104"><P class="p22 ft72">4</P></TD>
<TD class="tr26 td17"><P class="p77 ft42">Senaste lydelse 2012:198.</P></TD>
</TR>
<TR>
<TD class="tr28 td104"><P class="p378 ft2">82</P></TD>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_83">
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t65">
<TR height=0>
<TD width=27px></TD>
<TD width=27px></TD>
<TD width=18px></TD>
<TD width=52px></TD>
<TD width=26px></TD>
<TD width=55px></TD>
<TD width=122px></TD>
<TD width=28px></TD>
<TD width=137px></TD>
</TR>
<TR>
<TD colspan=6 class="tr4 td102"><P class="p18 ft2">myndigheterna i de <NOBR>EES-länder</NOBR> där</P></TD>
<TD class="tr4 td42"><P class="p18 ft2">riga myndigheterna</P></TD>
<TD class="tr4 td72"><P class="p18 ft2">i de</P></TD>
<TD class="tr4 td241"><P class="p44 ft2">EES- Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">företaget enligt underrättelse dri-</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">länder där företaget enligt under-</P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p18 ft2">ver</P></TD>
<TD colspan=4 class="tr23 td204"><P class="p18 ft2">försäkringsverksamhet</P></TD>
<TD class="tr23 td77"><P class="p97 ft2">enligt</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">rättelse driver försäkringsverk-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td231"><P class="p18 ft2">3 kap. 1</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p18 ft2">eller 15 §.</P></TD>
<TD class="tr26 td98"><P class="p1 ft2">Ett</P></TD>
<TD class="tr26 td77"><P class="p97 ft2">sådant</P></TD>
<TD colspan=3 class="tr26 td118"><P class="p18 ft2">samhet enligt 3 kap. 1 eller <SPAN class="ft3">8 </SPAN>§. Ett</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">beslut ska dessutom anmälas till</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">sådant beslut ska dessutom anmä-</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">behöriga myndigheter i de EES-</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">las till behöriga myndigheter i de</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td102"><P class="p18 ft2">länder där företaget har tillgångar</P></TD>
<TD colspan=3 class="tr26 td118"><P class="p18 ft2"><NOBR>EES-länder</NOBR> där företaget har till-</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">samt till Europeiska försäkrings-</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">gångar samt till Europeiska försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p18 ft2">och</P></TD>
<TD colspan=5 class="tr23 td142"><P class="p97 ft2">tjänstepensionsmyndigheten</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">rings- och tjänstepensionsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p18 ft3">om</P></TD>
<TD colspan=4 class="tr23 td204"><P class="p50 ft3">försäkringsföretaget</P></TD>
<TD class="tr23 td77"><P class="p97 ft3">även</P></TD>
<TD class="tr23 td42"><P class="p18 ft2">heten.</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td231"><P class="p18 ft3">bedriver</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p50 ft3">verksamhet</P></TD>
<TD colspan=2 class="tr26 td103"><P class="p97 ft3">avseende</P></TD>
<TD class="tr26 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td272"><P class="p18 ft3">tjänstepensionsförsäkring<SPAN class="ft2">.</SPAN></P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td104"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td98"><P class="p18 ft2">ska</P></TD>
<TD class="tr23 td77"><P class="p97 ft2">anmäla</P></TD>
<TD class="tr23 td42"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td72"><P class="p77 ft2">ska</P></TD>
<TD class="tr23 td241"><P class="p18 ft2">anmäla</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td102"><P class="p18 ft2">ett beslut om återkallelse av till-</P></TD>
<TD colspan=3 class="tr26 td118"><P class="p18 ft2">ett beslut om återkallelse av till-</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">stånd för ett försäkringsföretag att</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">stånd för ett försäkringsföretag att</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">driva försäkringsrörelse till behö-</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">driva försäkringsrörelse till behö-</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td102"><P class="p18 ft2">riga myndigheter i övriga länder</P></TD>
<TD colspan=3 class="tr26 td118"><P class="p18 ft2">riga myndigheter i övriga länder</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">inom EES samt till Europeiska</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">inom EES samt till Europeiska</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td102"><P class="p18 ft2">försäkrings- och tjänstepensions-</P></TD>
<TD colspan=3 class="tr23 td118"><P class="p18 ft2">försäkrings- och tjänstepensions-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td133"><P class="p18 ft2">myndigheten</P></TD>
<TD colspan=3 class="tr26 td156"><P class="p97 ft3">om försäkringsföre-</P></TD>
<TD class="tr26 td42"><P class="p18 ft2">myndigheten.</P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p18 ft45">taget</P></TD>
<TD colspan=2 class="tr23 td60"><P class="p44 ft3">även</P></TD>
<TD class="tr23 td94"><P class="p18 ft3">bedriver</P></TD>
<TD colspan=2 class="tr23 td103"><P class="p97 ft3">verksamhet</P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr27 td231"><P class="p18 ft60">avseende</P></TD>
<TD colspan=4 class="tr27 td175"><P class="p97 ft60">tjänstepensionsförsäk-</P></TD>
<TD class="tr27 td42"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td72"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td241"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p26 ft3">ring.</P>
<P class="p315 ft2">Finansinspektionen får i samband med en anmälan enligt första eller andra stycket begära att den behöriga myndigheten i samarbete med inspektionen vidtar motsvarande åtgärder. Om företagets tillstånd har återkallats, får begäran avse att den behöriga myndigheten även i övrigt vidtar de åtgärder som behövs för att skydda de intressen som försäk- ringstagarna och andra ersättningsberättigade på grund av försäkringar har.</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p26 ft3">16 kap. 26 §</P>
<P class="p368 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i en finansiell saneringsplan enligt</P>
<P class="p26 ft3">4 §<SPAN class="ft2">.</SPAN></P>
</DIV>
<DIV id="id_2_2">
<P class="p26 ft2">28 §</P>
<P class="p315 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om</P>
<P class="p122 ft3">1<SPAN class="ft2">. </SPAN>innehållet i en åtgärdsplan enligt 4 §,</P>
<P class="p122 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">innehållet i en plan för infasning och en lägesrapport enligt 6 §, och</SPAN></P>
<P class="p283 ft31"><SPAN class="ft3">3.</SPAN><SPAN class="ft73">innehållet i en finansiell sane- ringsplan enligt </SPAN><SPAN class="ft55">8 §</SPAN>.</P>
</DIV>
</DIV>
<DIV id="id_3">
<P class="p379 ft62">19 kap. Grupptillsyn Företag som ingår i en grupp</P>
<TABLE cellpadding=0 cellspacing=0 class="t66">
<TR>
<TD class="tr29 td144"><P class="p380 ft3">1 §</P></TD>
<TD class="tr29 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td144"><P class="p124 ft3">I en grupp ingår ett företag, dess</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td144"><P class="p124 ft3">dotterföretag och andra anknutna</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td144"><P class="p124 ft3">företag samt de företag som</P></TD>
<TD rowspan=2 class="tr44 td143"><P class="p19 ft2">83</P></TD>
</TR>
<TR>
<TD class="tr53 td144"><P class="p18 ft74"> </P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_84">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=4 class="tr29 td273"><P class="p195 ft3">dotterföretaget</P></TD>
<TD colspan=3 class="tr29 td15"><P class="p274 ft3">har</P></TD>
<TD class="tr29 td72"><P class="p18 ft3">ett</P></TD>
<TD colspan=2 class="tr29 td99"><P class="p19 ft3">ägar-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td193"><P class="p195 ft3">intresse i.</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">I en grupp ingår även företag</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">som förenas av starka och var-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p195 ft3">aktiga</P></TD>
<TD colspan=4 class="tr26 td267"><P class="p1 ft3">finansiella</P></TD>
<TD colspan=4 class="tr26 td76"><P class="p38 ft3">förbindelser</P></TD>
<TD class="tr26 td172"><P class="p19 ft3">på</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">grund av avtal eller på annat sätt,</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">under förutsättning att ett av</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td193"><P class="p195 ft3">företagen</P></TD>
<TD colspan=3 class="tr26 td47"><P class="p161 ft45">genom</P></TD>
<TD colspan=2 class="tr26 td72"><P class="p155 ft3">att</P></TD>
<TD colspan=3 class="tr26 td69"><P class="p19 ft3">samordna</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">beslutsfattandet i företagen utövar</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td202"><P class="p195 ft3">ett bestämmande</P></TD>
<TD colspan=3 class="tr23 td29"><P class="p38 ft3">inflytande</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">över</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">de övriga företagen. Det företag</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">som</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p18 ft3">utövar</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p182 ft45">ett</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td154"><P class="p19 ft3">bestämmande</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td193"><P class="p195 ft3">inflytande</P></TD>
<TD colspan=2 class="tr23 td107"><P class="p19 ft3">ska</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td29"><P class="p18 ft3">betraktas</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td274"><P class="p195 ft3">moderföretag</P></TD>
<TD colspan=2 class="tr26 td72"><P class="p182 ft3">och</P></TD>
<TD colspan=5 class="tr26 td179"><P class="p19 ft3">övriga företag</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td202"><P class="p195 ft3">som dotterföretag.</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Andra stycket gäller endast om</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">det för att upprätta och avsluta</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td124"><P class="p195 ft3">sådana finansiella</P></TD>
<TD colspan=4 class="tr23 td154"><P class="p19 ft3">förbindelser</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">som avses där krävs tillstånd av</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr24 td275"><P class="p195 ft3">grupptillsynsmyndigheten.</P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr36 td191"><P class="p195 ft56">Fall då grupptillsyn ska utövas</P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td122"><P class="p195 ft3">2 §</P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Särskild tillsyn över försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">företag som ingår i en grupp</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft45">(grupptillsyn)</P></TD>
<TD colspan=2 class="tr23 td72"><P class="p19 ft3">ska</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td60"><P class="p18 ft3">utövas</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft45">enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">detta kapitel.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Grupptillsyn enligt 4, 5, <NOBR>7–40,</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3"><NOBR>42–64</NOBR> och <NOBR>74–103</NOBR> §§ ska utövas</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">över</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td53"><P class="p155 ft3">1. försäkringsföretag</P></TD>
<TD colspan=2 class="tr26 td60"><P class="p44 ft3">som</P></TD>
<TD class="tr26 td172"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">moderföretag till eller har ägar-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">intresse i åtminstone ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">ringsföretag, en <NOBR>EES-försäkrings-</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">givare</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p147 ft3">eller</P></TD>
<TD class="tr23 td40"><P class="p22 ft45">en</P></TD>
<TD colspan=6 class="tr23 td276"><P class="p19 ft3">försäkringsgivare</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td273"><P class="p195 ft3">från tredjeland,</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">2. försäkringsföretag som har en</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">gemensam eller i huvudsak gemen-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">sam ledning med ett annat försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">ringsföretag, en <NOBR>EES-försäkrings-</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">givare</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p147 ft3">eller</P></TD>
<TD class="tr23 td40"><P class="p22 ft45">en</P></TD>
<TD colspan=6 class="tr23 td276"><P class="p19 ft3">försäkringsgivare</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td124"><P class="p195 ft3">från tredjeland, och</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td53"><P class="p155 ft3">3. försäkringsföretag</P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td99"><P class="p19 ft3">vars</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">moderföretag är ett försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td273"><P class="p195 ft3">holdingföretag</P></TD>
<TD colspan=2 class="tr23 td98"><P class="p77 ft3">med</P></TD>
<TD colspan=4 class="tr23 td154"><P class="p19 ft3">huvudkontor</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">inom EES eller ett blandat</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td193"><P class="p195 ft3">finansiellt</P></TD>
<TD colspan=6 class="tr23 td86"><P class="p101 ft3">holdingföretag</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td53"><P class="p195 ft3">huvudkontor inom EES.</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Grupptillsyn enligt <NOBR>65–73</NOBR> §§ ska</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p354 ft2">84</P></TD>
<TD class="tr28 td122"><P class="p195 ft3">utövas</P></TD>
<TD colspan=3 class="tr28 td32"><P class="p37 ft3">över</P></TD>
<TD colspan=6 class="tr28 td276"><P class="p19 ft3">försäkringsföretag</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_85">
<TABLE cellpadding=0 cellspacing=0 class="t47">
<TR height=0>
<TD width=48px></TD>
<TD width=41px></TD>
<TD width=17px></TD>
<TD width=22px></TD>
<TD width=38px></TD>
<TD width=121px></TD>
</TR>
<TR>
<TD colspan=3 class="tr29 td54"><P class="p18 ft3">vars moderföretag</P></TD>
<TD class="tr29 td10"><P class="p147 ft3">är</P></TD>
<TD colspan=2 class="tr29 td277"><P class="p19 ft2"><SPAN class="ft3">en försäk- </SPAN>Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td54"><P class="p18 ft3">ringsgivare från</P></TD>
<TD colspan=2 class="tr26 td171"><P class="p182 ft45">tredjeland,</P></TD>
<TD class="tr26 td278"><P class="p95 ft3">ett</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td183"><P class="p18 ft3">försäkringsholdingföretag</P></TD>
<TD class="tr23 td278"><P class="p95 ft3">med</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td118"><P class="p18 ft3">huvudkontor utanför EES eller ett</P></TD>
</TR>
<TR>
<TD class="tr26 td158"><P class="p18 ft3">blandat</P></TD>
<TD colspan=2 class="tr26 td123"><P class="p18 ft3">finansiellt</P></TD>
<TD colspan=3 class="tr26 td279"><P class="p95 ft3">holdingföretag</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td183"><P class="p18 ft45">med huvudkontor utanför EES.</P></TD>
<TD class="tr23 td278"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td19"><P class="p43 ft3">Grupptillsyn</P></TD>
<TD colspan=2 class="tr23 td47"><P class="p77 ft3">enligt</P></TD>
<TD class="tr23 td198"><P class="p96 ft3">41 §</P></TD>
<TD class="tr23 td278"><P class="p95 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td158"><P class="p18 ft3">utövas</P></TD>
<TD class="tr23 td161"><P class="p77 ft3">över</P></TD>
<TD colspan=4 class="tr23 td280"><P class="p95 ft45">försäkringsföretag</P></TD>
</TR>
</TABLE>
<P class="p325 ft47">vars moderföretag är ett försäk- ringsholdingföretag med blandad verksamhet.</P>
<P class="p225 ft3">3 §</P>
<P class="p283 ft47">I <NOBR>4–10</NOBR> §§ finns allmänna bestämmelser om grupptillsyn och i 11 och 12 §§ bestämmelser om beslut att, helt eller delvis, inte beakta ett företag som ingår i en grupp vid grupptillsynen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t67">
<TR>
<TD colspan=4 class="tr39 td221"><P class="p18 ft56">Nivån för grupptillsyn</P></TD>
<TD class="tr39 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td36"><P class="p18 ft3">4 §</P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">Om det i toppen av en grupp</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td36"><P class="p18 ft3">finns</P></TD>
<TD class="tr23 td12"><P class="p38 ft3">ett</P></TD>
<TD colspan=3 class="tr23 td166"><P class="p1 ft3">försäkringsföretag,</P></TD>
<TD class="tr23 td45"><P class="p124 ft3">en</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft3"><NOBR>EES-försäkringsgivare,</NOBR> ett försäk-</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td189"><P class="p18 ft45">ringsholdingföretag</P></TD>
<TD class="tr23 td96"><P class="p73 ft3">med</P></TD>
<TD colspan=2 class="tr23 td268"><P class="p124 ft3">huvud-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">kontor inom EES eller ett blandat</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td69"><P class="p18 ft3">finansiellt</P></TD>
<TD colspan=3 class="tr26 td166"><P class="p43 ft3">holdingföretag</P></TD>
<TD class="tr26 td45"><P class="p124 ft3">med</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">huvudkontor inom EES som är</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft45">moderföretag till ett sådant försäk-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft3">ringsföretag som avses i 2 § andra</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">stycket 1 eller 2, ska bestämmel-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">serna om grupptillsyn i 5, <NOBR>7–40,</NOBR></P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td36"><P class="p18 ft3"><NOBR>42–64</NOBR></P></TD>
<TD colspan=5 class="tr26 td199"><P class="p124 ft3">och <NOBR>74–103</NOBR> §§ tillämpas</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">enbart på nivån för detta yttersta</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td221"><P class="p18 ft3">moderföretag inom EES.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft3">Om det i toppen av en grupp</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td36"><P class="p18 ft3">finns</P></TD>
<TD class="tr23 td12"><P class="p38 ft3">ett</P></TD>
<TD colspan=3 class="tr23 td166"><P class="p1 ft3">försäkringsföretag,</P></TD>
<TD class="tr23 td45"><P class="p124 ft3">en</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3"><NOBR>EES-försäkringsgivare,</NOBR> ett för-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td221"><P class="p18 ft3">säkringsholdingföretag</P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td45"><P class="p124 ft3">med</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">huvudkontor inom EES eller ett</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td189"><P class="p18 ft3">blandat finansiellt</P></TD>
<TD colspan=3 class="tr23 td281"><P class="p124 ft45">holdingföretag</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft3">med huvudkontor inom EES som</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">är moderföretag till ett försäk-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td189"><P class="p18 ft45">ringsholdingföretag</P></TD>
<TD class="tr23 td96"><P class="p90 ft3">eller</P></TD>
<TD colspan=2 class="tr23 td268"><P class="p124 ft3">blandat</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft45">finansiellt holdingföretag som i sin</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">tur är moderföretag till ett sådant</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td144"><P class="p124 ft3">försäkringsföretag som avses i 2 §</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td144"><P class="p124 ft3">andra stycket 3, ska bestämmel-</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td36"><P class="p18 ft3">serna</P></TD>
<TD class="tr28 td12"><P class="p18 ft3">om</P></TD>
<TD colspan=2 class="tr28 td34"><P class="p18 ft3">grupptillsyn i</P></TD>
<TD colspan=2 class="tr28 td268"><P class="p124 ft3">5, <NOBR>7–40,</NOBR></P></TD>
<TD class="tr28 td143"><P class="p19 ft2">85</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_86">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td277"><P class="p195 ft3"><NOBR>42–64</NOBR></P></TD>
<TD class="tr29 td78"><P class="p18 ft3">och</P></TD>
<TD colspan=2 class="tr29 td223"><P class="p19 ft3"><NOBR>74–103</NOBR> §§ tillämpas</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">enbart på nivån för detta yttersta</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td219"><P class="p195 ft3">moderföretag inom EES.</P></TD>
<TD class="tr28 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr37 td190"><P class="p195 ft56">Fortsatt tillsyn över de enskilda</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td219"><P class="p195 ft56">försäkringsföretagen</P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td277"><P class="p195 ft3">5 §</P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p19 ft3">Ett försäkringsföretag som ingår</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">i en grupp som omfattas av grupp-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">tillsyn står även under tillsyn som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td277"><P class="p195 ft3">enskilt</P></TD>
<TD colspan=2 class="tr23 td189"><P class="p74 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">enligt</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td139"><P class="p195 ft3">denna lag.</P></TD>
<TD class="tr24 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr51 td190"><P class="p195 ft56">Grupptillsynsmyndigheten och</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td139"><P class="p195 ft56">dess ansvar</P></TD>
<TD class="tr24 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td277"><P class="p195 ft3">6 §</P></TD>
<TD class="tr51 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td277"><P class="p196 ft3">För</P></TD>
<TD colspan=2 class="tr23 td189"><P class="p101 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">avses i 2 § andra stycket <NOBR>1–3</NOBR> ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">det finnas en grupptillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td190"><P class="p195 ft3">dighet med ansvar för grupptill-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td190"><P class="p195 ft3">synen. Om det finns flera berörda</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td139"><P class="p195 ft3">myndigheter,</P></TD>
<TD class="tr23 td149"><P class="p2 ft3">ska</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">grupp-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td219"><P class="p195 ft3">tillsynsmyndigheten utses</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">bland</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td277"><P class="p195 ft3">dem.</P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td21"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p381 ft49">När Finansinspektionen är grupptillsynsmyndighet</P>
<P class="p382 ft3">7 §</P>
<P class="p269 ft3">Finansinspektionen ska vara grupptillsynsmyndighet, om det i gruppen finns ett eller flera för- säkringsföretag, men ingen EES- försäkringsgivare.</P>
<P class="p269 ft47">Finansinspektionen ska även vara grupptillsynsmyndighet</P>
<P class="p176 ft47">1. om det i toppen av en grupp finns ett försäkringsföretag,</P>
<P class="p293 ft3">2. om det i toppen av en grupp finns ett försäkringsholdingföretag eller ett blandat finansiellt hol- dingföretag som är moderföretag till ett försäkringsföretag,</P>
<P class="p176 ft3">3. om ett försäkringsholding- företag med huvudkontor i Sverige eller ett blandat finansiellt hol- dingföretag med huvudkontor i</P>
<P class="p383 ft3">Sverige är moderföretag till ett</P>
<P class="p26 ft2">86</P>
</DIV>
<DIV id="page_87">
<P class="p183 ft47">försäkringsföretag och en eller <SPAN class="ft4">Prop. 2015/16:9 </SPAN>flera <NOBR>EES-försäkringsgivare,</NOBR></P>
<P class="p188 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">om det i gruppen finns fler än ett sådant försäkringsholdingföre- tag eller ett sådant blandat finansiellt holdingföretag som avses i artikel 247.2 b iii i Solvens </SPAN><NOBR>II-direktivet,</NOBR> med huvudkontor i olika stater inom EES, däribland Sverige, och det dessutom i samma stater finns dotterföretag som är försäkringsföretag eller EES- försäkringsgivare varav det dotterföretag som har den största balansomslutningen är ett försäkringsföretag,</P>
<P class="p212 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">om ett försäkringsholding- företag eller ett blandat finansiellt holdingföretag är moderföretag till ett eller flera försäkrings- företag och en eller flera EES- försäkringsgivare men inte har huvudkontor i något av de länder där dotterföretagen finns, och det dotterföretag som har den största balansomslutningen är ett försäk- ringsföretag,</SPAN></P>
<P class="p259 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft57">i andra fall än de som anges i </SPAN><NOBR>1–5,</NOBR> när ett eller flera försäkrings- företag och en eller flera EES- försäkringsgivare ingår i en grupp och det företag som har den största balansomslutningen är ett försäkringsföretag, eller</P>
<P class="p259 ft47"><SPAN class="ft3">7.</SPAN><SPAN class="ft58">om inspektionen tillsammans med berörda behöriga myndig- heter kommer överens om det i enlighet med bestämmelserna i 8 § andra stycket.</SPAN></P>
<P class="p384 ft49">Överenskommelse och beslut om utseende av grupptillsynsmyndig- het</P>
<P class="p385 ft3">8 §</P>
<P class="p187 ft3">När Finansinspektionen enligt 7 § ska vara grupptillsynsmyndig- het, får inspektionen tillsammans med berörda behöriga myndig-</P>
<P class="p194 ft3">heter komma överens om att en</P>
<P class="p386 ft2">87</P>
</DIV>
<DIV id="page_88">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td167"><P class="p195 ft3">annan</P></TD>
<TD colspan=2 class="tr29 td220"><P class="p99 ft45">myndighet</P></TD>
<TD class="tr29 td72"><P class="p89 ft3">inom</P></TD>
<TD colspan=3 class="tr29 td113"><P class="p154 ft3">EES</P></TD>
<TD class="tr29 td108"><P class="p19 ft3">än</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td199"><P class="p195 ft3">inspektionen</P></TD>
<TD class="tr26 td10"><P class="p1 ft3">ska</P></TD>
<TD colspan=3 class="tr26 td126"><P class="p100 ft3">utses</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p19 ft3">till</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">grupptillsynsmyndighet. Finansin-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">spektionen får träffa en sådan</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td194"><P class="p195 ft3">överenskommelse,</P></TD>
<TD class="tr26 td72"><P class="p94 ft3">om</P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td107"><P class="p96 ft45">det</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">olämpligt att inspektionen utses till</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td79"><P class="p195 ft3">grupptillsynsmyndighet</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">hänsyn till gruppens struktur och</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">den</P></TD>
<TD class="tr23 td112"><P class="p38 ft3">relativa</P></TD>
<TD colspan=4 class="tr23 td76"><P class="p22 ft3">betydelsen</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td79"><P class="p195 ft3">gruppens verksamhet</P></TD>
<TD colspan=2 class="tr23 td12"><P class="p56 ft3">i</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">olika</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td199"><P class="p195 ft3">länder.</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">Om det i ett annat fall än det</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">som avses i första stycket skulle</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">vara olämpligt med hänsyn till en</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">grupps struktur och den relativa</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">betydelsen av dess verksamhet i</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">olika länder att grupptillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td199"><P class="p195 ft3">myndigheten</P></TD>
<TD colspan=5 class="tr23 td259"><P class="p387 ft3">utses enligt</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">de</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">grunder som anges i artikel 247.2 i</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">Solvens <NOBR>II-direktivet,</NOBR> får Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">inspektionen träffa en överens-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">kommelse om att inspektionen eller</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">en behörig myndighet ska vara</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td79"><P class="p195 ft3">grupptillsynsmyndighet</P></TD>
<TD colspan=2 class="tr23 td12"><P class="p96 ft3">för</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft3">grup-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">pen.</P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td167"><P class="p196 ft3">Om</P></TD>
<TD colspan=7 class="tr26 td175"><P class="p19 ft3">en överenskommelse enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p195 ft3">andra</P></TD>
<TD colspan=2 class="tr23 td220"><P class="p89 ft45">stycket</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p100 ft3">innebär</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">att</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td194"><P class="p195 ft45">Finansinspektionen</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p100 ft3">utses</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">till</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td79"><P class="p195 ft3">grupptillsynsmyndighet,</P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">inspektionen fatta ett beslut om</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">detta och överlämna beslutet till</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td199"><P class="p195 ft3">gruppen.</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td167"><P class="p196 ft3">En</P></TD>
<TD colspan=4 class="tr23 td166"><P class="p101 ft3">överenskommelse</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td99"><P class="p19 ft45">enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">första eller andra stycket får</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">träffas inom tre månader från den</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">dag då frågan om en sådan</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td266"><P class="p195 ft3">överenskommelse väcktes</P></TD>
<TD colspan=2 class="tr23 td107"><P class="p154 ft3">av</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">en</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td167"><P class="p195 ft3">berörd</P></TD>
<TD colspan=4 class="tr26 td166"><P class="p50 ft3">myndighet. Den</P></TD>
<TD colspan=3 class="tr26 td41"><P class="p19 ft3">berörda</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">gruppen ska ges tillfälle att yttra</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td167"><P class="p195 ft3">sig.</P></TD>
<TD class="tr24 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr47 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr47 td282"><P class="p195 ft49">Hänskjutande av ett ärende om</P></TD>
<TD class="tr47 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td188"><P class="p18 ft12"> </P></TD>
<TD colspan=8 class="tr27 td190"><P class="p195 ft75">utseende av grupptillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr27 td188"><P class="p18 ft12"> </P></TD>
<TD colspan=7 class="tr27 td282"><P class="p195 ft76">het till Europeiska försäkrings-</P></TD>
<TD class="tr27 td108"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr24 td190"><P class="p195 ft49">och tjänstepensionsmyndigheten</P></TD>
</TR>
<TR>
<TD class="tr2 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td167"><P class="p195 ft3">9 §</P></TD>
<TD class="tr2 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td167"><P class="p196 ft3">Om</P></TD>
<TD colspan=5 class="tr26 td178"><P class="p101 ft3">Finansinspektionen</P></TD>
<TD colspan=2 class="tr26 td99"><P class="p22 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">någon av de berörda behöriga</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr0 td188"><P class="p354 ft2">88</P></TD>
<TD colspan=2 class="tr24 td199"><P class="p195 ft3">myndigheterna</P></TD>
<TD colspan=2 class="tr24 td32"><P class="p44 ft3">inom</P></TD>
<TD colspan=2 class="tr24 td12"><P class="p154 ft3">den</P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p19 ft3">tre-</P></TD>
</TR>
<TR>
<TD class="tr45 td167"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td112"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td10"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td72"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td160"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td40"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td109"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td108"><P class="p18 ft77"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_89">
<P class="p117 ft47">månadersfrist som anges i 8 § har <SPAN class="ft4">Prop. 2015/16:9 </SPAN>hänskjutit ärendet till Europeiska</P>
<P class="p325 ft3">försäkrings- och tjänstepensions- myndigheten och begärt myndig- hetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010, i lydelse enligt Europaparlamentets och rådets direktiv 2014/51/EU, ska inspek- tionen och de berörda behöriga myndigheterna invänta det beslut som Europeiska försäkrings- och tjänstepensionsmyndigheten kan komma att fatta enligt artikel 19.3 i samma förordning. Finansin- spektionen ska följa ett sådant beslut i sak. Om Finans- inspektionen utsetts till grupptill- synsmyndighet, ska inspektionen överlämna beslutet och skälen för det till försäkringsföretaget och tillsynskollegiet.</P>
<P class="p388 ft47">Finansinspektionen får inte hän- skjuta ett ärende till Europeiska försäkrings- och tjänstepensions- myndigheten efter det att tremånadersperioden löpt ut eller ett beslut har fattats.</P>
<P class="p133 ft3">10 §</P>
<P class="p283 ft47">Om ett beslut enligt 8 och 9 §§ inte kan fattas, ska uppgiften som grupptillsynsmyndighet utföras av den myndighet som följer av artikel 247.2 i Solvens II- direktivet.</P>
<P class="p389 ft56">Beslut om att inte beakta ett företag i en grupp vid grupptillsynen</P>
<TABLE cellpadding=0 cellspacing=0 class="t53">
<TR>
<TD class="tr4 td60"><P class="p18 ft3">11 §</P></TD>
<TD class="tr4 td56"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td60"><P class="p43 ft3">När</P></TD>
<TD class="tr23 td56"><P class="p101 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td76"><P class="p124 ft3">är</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td144"><P class="p18 ft3">grupptillsynsmyndighet får inspek-</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p18 ft3">tionen i ett enskilt fall besluta att,</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p18 ft3">helt eller delvis, inte beakta ett</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td144"><P class="p18 ft3">företag som ingår i en grupp vid</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td168"><P class="p18 ft3">grupptillsynen om</P></TD>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td144"><P class="p124 ft3">1. företaget är beläget i ett land</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td144"><P class="p18 ft3">utanför EES och det finns rättsliga</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td60"><P class="p18 ft3">hinder</P></TD>
<TD class="tr28 td56"><P class="p18 ft3">mot överföring av</P></TD>
<TD class="tr28 td76"><P class="p124 ft45">nöd-</P></TD>
<TD class="tr28 td143"><P class="p19 ft2">89</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_90">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=5 class="tr29 td283"><P class="p195 ft3">vändig information,</P></TD>
<TD class="tr29 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td274"><P class="p196 ft3">2. företaget</P></TD>
<TD class="tr26 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p390 ft3">är</P></TD>
<TD class="tr26 td72"><P class="p77 ft3">av</P></TD>
<TD colspan=2 class="tr26 td21"><P class="p19 ft3">ringa</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">betydelse med hänsyn till syftet</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td219"><P class="p195 ft3">med grupptillsynen, eller</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p196 ft45">3. det skulle vara olämpligt eller</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">vilseledande med hänsyn till syftet</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">med</P></TD>
<TD colspan=4 class="tr23 td284"><P class="p391 ft45">grupptillsynen</P></TD>
<TD class="tr23 td72"><P class="p72 ft3">att</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p19 ft3">låta</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td219"><P class="p195 ft3">företaget omfattas av den.</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td127"><P class="p196 ft3">När</P></TD>
<TD colspan=3 class="tr23 td128"><P class="p38 ft3">bestämmelsen</P></TD>
<TD class="tr23 td72"><P class="p309 ft3">i</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p19 ft3">första</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">stycket 2 är tillämplig på flera</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">företag, får ett sådant beslut inte</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td127"><P class="p195 ft3">fattas,</P></TD>
<TD colspan=2 class="tr23 td60"><P class="p101 ft3">utom</P></TD>
<TD class="tr23 td96"><P class="p153 ft3">om</P></TD>
<TD colspan=3 class="tr23 td267"><P class="p19 ft3">företagen</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">tillsammans är av ringa betydelse</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">med hänsyn till syftet med</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td188"><P class="p195 ft3">grupptillsynen.</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">Innan Finansinspektionen fattar</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">ett beslut med stöd av första</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">stycket 2 eller 3 att inte beakta ett</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">försäkringsföretag eller en EES-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">försäkringsgivare i en grupp ska</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">inspektionen</P></TD>
<TD colspan=5 class="tr23 td5"><P class="p19 ft3">höra de behöriga</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">myndigheter</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p390 ft3">som</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p145 ft45">berörs</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td127"><P class="p195 ft3">beslutet.</P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td235"><P class="p195 ft3">12 §</P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td127"><P class="p196 ft3">Om</P></TD>
<TD colspan=4 class="tr26 td130"><P class="p18 ft45">Finansinspektionen</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">stöd av 11 § första stycket 2 eller 3</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">beslutar att inte beakta en EES-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">försäkringsgivare i en grupp ska</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">det företag som finns i toppen av</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">gruppen i Sverige, på begäran av</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft45">Finansinspektionen, lämna de upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">lysningar som en behörig myndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">het i <NOBR>EES-försäkringsgivarens</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">hemland behöver för sin tillsyn av</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr28 td219"><P class="p195 ft3"><NOBR>EES-försäkringsgivaren.</NOBR></P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr36 td283"><P class="p195 ft56">Parallella regelverk</P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td235"><P class="p195 ft3">13 §</P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td127"><P class="p196 ft3">Om</P></TD>
<TD class="tr26 td55"><P class="p38 ft3">ett</P></TD>
<TD colspan=2 class="tr26 td32"><P class="p155 ft3">blandat</P></TD>
<TD colspan=3 class="tr26 td267"><P class="p22 ft3">finansiellt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">holdingföretag omfattas av likvär-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">diga bestämmelser om tillsyn över</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">försäkringsföretag som ingår i en</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">grupp och tillsyn av konglomerat,</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">särskilt avseende riskbaserad till-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td235"><P class="p195 ft3">syn,</P></TD>
<TD class="tr26 td173"><P class="p18 ft3">får</P></TD>
<TD colspan=5 class="tr26 td56"><P class="p101 ft3">Finansinspektionen,</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">när</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">inspektionen</P></TD>
<TD class="tr23 td110"><P class="p158 ft3">är</P></TD>
<TD colspan=4 class="tr23 td260"><P class="p19 ft45">grupptillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">dighet, efter samråd med berörda</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td219"><P class="p195 ft3">behöriga myndigheter,</P></TD>
<TD colspan=2 class="tr26 td21"><P class="p22 ft45">bevilja</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p354 ft2">90</P></TD>
<TD colspan=8 class="tr28 td190"><P class="p195 ft3">undantag från detta kapitel så att</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_91">
<P class="p183 ft47">det blandade finansiella holding- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>företaget bara behöver tillämpa de</P>
<P class="p392 ft55">relevanta bestämmelserna för konglomerat.</P>
<P class="p193 ft3">14 §</P>
<P class="p214 ft3">Om ett blandat finansiellt holdingföretag omfattas av likvär- diga bestämmelser om tillsyn över försäkringsföretag som ingår i en grupp och om gruppbaserad tillsyn enligt lagen (2014:968) om särskild tillsyn över kreditinstitut och värdepappersbolag, särskilt avseende riskbaserad tillsyn, får Finansinspektionen, när inspekt- ionen är grupptillsynsmyndighet, efter samråd med den myndighet som ansvarar för den gruppbaserade tillsynen enligt den lagen, bevilja undantag från detta kapitel så att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för den största sektorn enligt 2 kap. 3 § lagen (2006:531) om särskild tillsyn över finansiella konglomerat.</P>
<P class="p393 ft3">15 §</P>
<P class="p394 ft68">Finansinspektionen ska under- rätta Europeiska bankmyndigheten och Europeiska försäkrings- och tjänstepensionsmyndigheten om sådana beslut som inspektionen fattar enligt 13 och 14 §§.</P>
<P class="p230 ft56">Gruppsolvens</P>
<P class="p395 ft61">Kapitalbas och kapitalkrav på gruppnivå</P>
<P class="p193 ft3">16 §</P>
<P class="p214 ft47">Ett sådant försäkringsföretag som avses i 2 § andra stycket 1, 2 eller 3 ska säkerställa att det inom gruppen sammantaget finns en gruppbaserad kapitalbas som alltid är minst lika med</P>
<P class="p396 ft2">91</P>
</DIV>
<DIV id="page_92">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=8 class="tr29 td190"><P class="p19 ft3">1. ett gruppbaserat solvenskapi-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">talkrav beräknat enligt <NOBR>17–22</NOBR> §§,</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p195 ft3">eller</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">2. det högre belopp som Finans-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft45">inspektionen har beslutat med stöd</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td286"><P class="p195 ft3">av 29 §.</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p196 ft3">Vid</P></TD>
<TD colspan=7 class="tr23 td272"><P class="p19 ft3">gruppsolvensberäkningen</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td217"><P class="p195 ft3">ska tillgångarna</P></TD>
<TD colspan=4 class="tr26 td180"><P class="p19 ft3">och skulderna</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr28 td141"><P class="p195 ft45">värderas enligt 5 kap. 2 §.</P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr37 td190"><P class="p195 ft49">Metoder för beräkning av kapital-</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr28 td287"><P class="p195 ft49">bas och kapitalkrav</P></TD>
<TD class="tr28 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td285"><P class="p195 ft3">17 §</P></TD>
<TD class="tr37 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">För företag som ingår i en</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">grupp där det finns ett sådant</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">försäkringsföretag som avses i 2 §</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">andra stycket 1 eller 2 ska den</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td288"><P class="p195 ft3">gruppbaserade</P></TD>
<TD colspan=4 class="tr23 td247"><P class="p18 ft3">kapitalbasen</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft45">det gruppbaserade solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">kravet beräknas enligt konsoli-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td288"><P class="p195 ft3">deringsmetoden</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p74 ft3">(metod</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p19 ft3">1 enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">artiklarna <NOBR>230–232</NOBR> i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td286"><P class="p195 ft45">direktivet).</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">Om det är lämpligt får</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td287"><P class="p195 ft3">Finansinspektionen,</P></TD>
<TD class="tr26 td107"><P class="p18 ft3">när</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p19 ft3">inspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p195 ft3">ionen</P></TD>
<TD class="tr23 td14"><P class="p18 ft3">är</P></TD>
<TD colspan=6 class="tr23 td83"><P class="p19 ft45">grupptillsynsmyndighet,</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p195 ft45">besluta</P></TD>
<TD colspan=3 class="tr23 td69"><P class="p72 ft3">att den</P></TD>
<TD colspan=4 class="tr23 td180"><P class="p19 ft3">gruppbaserade</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">kapitalbasen och det grupp-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td286"><P class="p195 ft3">baserade</P></TD>
<TD colspan=6 class="tr23 td83"><P class="p19 ft3">solvenskapitalkravet i</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">stället ska beräknas enligt sam-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">manläggnings- och avräknings-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">metoden (metod 2 enligt artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">233 i Solvens <NOBR>II-direktivet)</NOBR> eller</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">enligt en kombination av de</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td287"><P class="p195 ft3">angivna metoderna.</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p19 ft3">Innan Finansinspektionen fattar</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">ett sådant beslut som avses i andra</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">stycket, ska inspektionen samråda</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">med berörda behöriga myndig-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">heter och med den grupp som</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">beslutet rör. När konsoliderings-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">metoden används ska bestämmel-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td285"><P class="p195 ft3">serna</P></TD>
<TD class="tr26 td14"><P class="p101 ft3">i</P></TD>
<TD colspan=2 class="tr26 td198"><P class="p147 ft45">7 kap.</P></TD>
<TD colspan=3 class="tr26 td45"><P class="p29 ft3"><NOBR>2–11</NOBR> §§</P></TD>
<TD class="tr26 td108"><P class="p22 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td286"><P class="p195 ft3">kapitalbas</P></TD>
<TD class="tr23 td99"><P class="p1 ft45">gälla</P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft3">vid</P></TD>
<TD colspan=3 class="tr23 td45"><P class="p19 ft3">beräkningen</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">av den gruppbaserade kapital-</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td285"><P class="p195 ft3">basen.</P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr54 td188"><P class="p354 ft2">92</P></TD>
<TD class="tr54 td285"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr54 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_93">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr29 td199"><P class="p18 ft49">Proportionellt beaktande av</P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr24 td199"><P class="p18 ft49">innehav</P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p211 ft3">18 §</P>
<P class="p212 ft3">Vid beräkningen av den grupp- baserade kapitalbasen och det gruppbaserade solvenskapital- kravet ska ett anknutet företag beaktas proportionellt efter det innehav som ett sådant försäk- ringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäkringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3 har i det anknutna företaget. Om särskilda skäl talar för det, får innehav och ägarintressen beaktas till en annan andel.</P>
<P class="p215 ft3">19 §</P>
<P class="p188 ft3">När Finansinspektionen är grupptillsynsmyndighet, ska inspektionen besluta vilken pro- portionell andel enligt 18 § som ska beaktas i följande fall:</P>
<P class="p214 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">då det inte finns kapital- bindningar mellan vissa av före- tagen i en grupp,</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">då en berörd behörig myndig- het har bedömt att ett direkt eller indirekt innehav av röster eller kapital i ett företag ska räknas som ägarintresse på grund av att ett betydande inflytande utövas över det företaget, eller</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">då en berörd behörig myndig- het har bedömt att ett företag är ett moderföretag på grund av att det utövar ett dominerande inflytande över ett annat företag.</SPAN></P>
<P class="p212 ft47">Innan Finansinspektionen fattar ett sådant beslut, ska inspektionen samråda med berörda behöriga myndigheter och den grupp som beslutet rör.</P>
<P class="p397 ft2">93</P>
</DIV>
<DIV id="page_94">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=6 class="tr29 td190"><P class="p195 ft50">Vissa avdrag vid beräkning av den</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td289"><P class="p195 ft50">gruppbaserade kapitalbasen</P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td80"><P class="p195 ft3">20 §</P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td290"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p19 ft3">Vid beräkningen av den grupp-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">baserade kapitalbasen ska avdrag</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">göras så att inte dubbelräkning</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">sker av poster som ingår i kapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">basen i flera företag i gruppen.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft45">Vid beräkningen ska avdrag också</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">göras för värden som skapats</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">internt inom gruppen och som här-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr24 td190"><P class="p195 ft3">rör från ömsesidig finansiering.</P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr51 td291"><P class="p195 ft49">Standardformeln och interna</P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td289"><P class="p195 ft49">modeller på gruppnivå</P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td80"><P class="p195 ft3">21 §</P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td290"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p19 ft3">Om det gruppbaserade solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td80"><P class="p195 ft3">kapitalkravet</P></TD>
<TD colspan=3 class="tr26 td76"><P class="p44 ft3">beräknas</P></TD>
<TD colspan=2 class="tr26 td36"><P class="p19 ft3">enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft45">konsolideringsmetoden, kan beräk-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ningen ske antingen med använd-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">ning av standardformeln eller med</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">användning av en fullständig eller</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td289"><P class="p195 ft3">partiell intern modell.</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td292"><P class="p96 ft3">Bestämmelserna</P></TD>
<TD class="tr26 td290"><P class="p1 ft3">i</P></TD>
<TD colspan=2 class="tr26 td126"><P class="p87 ft45">8 kap.</P></TD>
<TD class="tr26 td14"><P class="p22 ft45"><NOBR>1–3</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td80"><P class="p195 ft3">och <NOBR>5–11</NOBR> §§</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p29 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p98 ft45">gälla</P></TD>
<TD class="tr23 td14"><P class="p19 ft3">vid</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td80"><P class="p195 ft3">beräkning av</P></TD>
<TD class="tr23 td72"><P class="p96 ft3">det</P></TD>
<TD colspan=4 class="tr23 td103"><P class="p19 ft45">gruppbaserade</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td222"><P class="p195 ft3">solvenskapitalkravet</P></TD>
<TD class="tr26 td36"><P class="p18 ft3">enligt</P></TD>
<TD colspan=2 class="tr26 td36"><P class="p19 ft3">stand-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td80"><P class="p195 ft3">ardformeln.</P></TD>
<TD colspan=4 class="tr23 td150"><P class="p19 ft3">Bestämmelserna</P></TD>
<TD class="tr23 td14"><P class="p19 ft3">i</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td222"><P class="p195 ft3">9 kap. <NOBR>1–18</NOBR> §§ ska</P></TD>
<TD class="tr23 td36"><P class="p18 ft3">gälla</P></TD>
<TD class="tr23 td70"><P class="p19 ft3">för</P></TD>
<TD class="tr23 td14"><P class="p19 ft3">en</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">intern modell som används för att</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">beräkna det gruppbaserade sol-</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td292"><P class="p195 ft3">venskapitalkravet.</P></TD>
<TD class="tr24 td290"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p398 ft61">Minsta värde av det grupp- baserade solvenskapitalkravet om konsolideringsmetoden används</P>
<P class="p399 ft3">22 §</P>
<P class="p176 ft47">Det gruppbaserade solvenskapi- talkravet ska, om konsoliderings- metoden används, uppgå till minst summan av</P>
<P class="p271 ft3">1. minimikapitalkravet enligt</P>
<P class="p205 ft3">8 kap. <NOBR>13–21</NOBR> §§ för ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2, och</P>
<P class="p293 ft47">2. den proportionella andelen av minimikapitalkravet för anknutna</P>
<P class="p26 ft2">94</P>
</DIV>
<DIV id="page_95">
<DIV id="tx1"><SPAN class="ft3">EES- </SPAN><SPAN class="ft2">Prop. 2015/16:9</SPAN></DIV>
<P class="p400 ft47">försäkringsföretag och försäkringsgivare.</P>
<P class="p401 ft47">Det minsta värdet av det grupp- baserade solvenskapitalkravet enligt första stycket ska täckas genom medräkningsbara poster i primärkapitalbasen enligt 7 kap. 12 §.</P>
<P class="p402 ft61">Tillstånd till användning av interna modeller inom en grupp</P>
<TABLE cellpadding=0 cellspacing=0 class="t67">
<TR>
<TD class="tr29 td198"><P class="p18 ft3">23 §</P></TD>
<TD class="tr29 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">En intern modell som används</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">för beräkning av det grupp-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">baserade solvenskapitalkravet får</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">även användas för beräkning av</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft45">solvenskapitalkravet för ett enskilt</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">försäkringsföretag eller en enskild</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3"><NOBR>EES-försäkringsgivare</NOBR> som ingår i</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">gruppen.</P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">En ansökan om tillstånd att</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">använda en intern modell för</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">beräkning av</P></TD>
<TD colspan=2 class="tr23 td12"><P class="p147 ft3">det</P></TD>
<TD colspan=4 class="tr23 td225"><P class="p124 ft3">gruppbaserade</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td233"><P class="p18 ft3">solvenskapitalkravet</P></TD>
<TD class="tr23 td55"><P class="p18 ft3">och</P></TD>
<TD colspan=2 class="tr23 td105"><P class="p124 ft3">solvens-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td247"><P class="p18 ft3">kapitalkravet</P></TD>
<TD colspan=2 class="tr26 td12"><P class="p153 ft3">för</P></TD>
<TD colspan=4 class="tr26 td225"><P class="p124 ft3">försäkringsföre-</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">tag eller <NOBR>EES-försäkringsgivare</NOBR></P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">som ingår i gruppen får lämnas in</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td198"><P class="p18 ft3">till</P></TD>
<TD colspan=6 class="tr26 td104"><P class="p18 ft3">Finansinspektionen,</P></TD>
<TD class="tr26 td51"><P class="p124 ft3">när</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td71"><P class="p18 ft45">inspektionen är</P></TD>
<TD colspan=5 class="tr23 td117"><P class="p124 ft3">grupptillsynsmyn-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">dighet. En sådan ansökan får</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">göras av ett försäkringsföretag, en</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3"><NOBR>EES-försäkringsgivare</NOBR> och dess</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">anknutna företag eller gemensamt</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">av företag som är anknutna till ett</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft45">försäkringsholdingföretag eller ett</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p18 ft3">blandat finansiellt holdingföretag.</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td198"><P class="p43 ft3">När</P></TD>
<TD colspan=6 class="tr26 td104"><P class="p54 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td51"><P class="p124 ft3">är</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td243"><P class="p18 ft3">grupptillsynsmyndighet,</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p124 ft3">ska</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">inspektionen</P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft3">också</P></TD>
<TD class="tr23 td55"><P class="p237 ft45">ta</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td51"><P class="p124 ft3">emot</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td247"><P class="p18 ft3">ansökningar</P></TD>
<TD colspan=2 class="tr26 td12"><P class="p74 ft3">om</P></TD>
<TD colspan=3 class="tr26 td85"><P class="p54 ft3">tillstånd</P></TD>
<TD class="tr26 td51"><P class="p124 ft3">att</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">använda en intern modell för</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">beräkningen</P></TD>
<TD colspan=2 class="tr23 td12"><P class="p96 ft3">av</P></TD>
<TD colspan=4 class="tr23 td225"><P class="p124 ft3">solvenskapital-</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td198"><P class="p18 ft3">kravet</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p74 ft3">för de</P></TD>
<TD colspan=5 class="tr26 td117"><P class="p124 ft3">försäkringsföretag</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">och <NOBR>EES-försäkringsgivare</NOBR> som</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">ingår i gruppen, om en sådan</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td247"><P class="p18 ft3">ansökan görs</P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td51"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td71"><P class="p43 ft3">1. gemensamt</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p54 ft3">av</P></TD>
<TD class="tr23 td55"><P class="p50 ft3">ett</P></TD>
<TD colspan=2 class="tr23 td105"><P class="p124 ft3">sådant</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr23 td144"><P class="p124 ft3">försäkringsföretag som avses i 2 §</P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=8 class="tr26 td144"><P class="p124 ft3">andra stycket 1 eller 2 och de</P></TD>
<TD class="tr26 td143"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td198"><P class="p18 ft3">övriga</P></TD>
<TD colspan=6 class="tr28 td104"><P class="p54 ft3">försäkringsföretag</P></TD>
<TD class="tr28 td51"><P class="p124 ft3">och</P></TD>
<TD class="tr28 td143"><P class="p19 ft2">95</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_96">
<TABLE cellpadding=0 cellspacing=0 class="t33">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=6 class="tr29 td190"><P class="p195 ft3"><NOBR>EES-försäkringsgivare</NOBR> som ingår i</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td80"><P class="p195 ft3">gruppen, eller</P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p19 ft3">2. gemensamt av sådana försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ringsföretag i en grupp som avses i</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td236"><P class="p195 ft3">2 §</P></TD>
<TD colspan=3 class="tr26 td86"><P class="p77 ft3">andra stycket 3</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p19 ft3">och sådana</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3"><NOBR>EES-försäkringsgivare</NOBR> som ingår i</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td80"><P class="p195 ft3">gruppen.</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p19 ft3">Om Finansinspektionen, utan att</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">vara grupptillsynsmyndighet, har</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tagit emot en sådan ansökan som</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">avses i andra eller tredje stycket</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">och som görs av försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">företag och <NOBR>EES-försäkringsgivare</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">som ingår i gruppen ska den</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">lämnas över till grupptillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td80"><P class="p195 ft3">myndigheten.</P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td208"><P class="p196 ft45">Finansinspektionen</P></TD>
<TD colspan=2 class="tr26 td164"><P class="p19 ft3">ska snarast</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td162"><P class="p195 ft3">möjligt</P></TD>
<TD colspan=2 class="tr23 td149"><P class="p43 ft3">överlämna</P></TD>
<TD colspan=2 class="tr23 td164"><P class="p19 ft3">ansökningar</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">enligt andra och tredje styckena</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">till de berörda behöriga myndig-</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td80"><P class="p195 ft3">heterna.</P></TD>
<TD class="tr28 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr37 td190"><P class="p195 ft49">Tillämplig lag vid prövningen av</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr28 td208"><P class="p195 ft49">en tillståndsansökan</P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td236"><P class="p195 ft3">24 §</P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td21"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td162"><P class="p196 ft3">När</P></TD>
<TD colspan=3 class="tr23 td159"><P class="p153 ft45">Finansinspektionen</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">prövar</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td236"><P class="p195 ft3">en</P></TD>
<TD colspan=2 class="tr23 td29"><P class="p18 ft3">ansökan</P></TD>
<TD class="tr23 td47"><P class="p145 ft45">enligt</P></TD>
<TD class="tr23 td153"><P class="p153 ft3">23 §</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">andra</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td162"><P class="p195 ft3">stycket</P></TD>
<TD colspan=2 class="tr26 td149"><P class="p37 ft3">tillämpas</P></TD>
<TD class="tr26 td153"><P class="p19 ft45">denna</P></TD>
<TD class="tr26 td21"><P class="p19 ft3">lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td80"><P class="p195 ft3">Inspektionen</P></TD>
<TD class="tr23 td47"><P class="p387 ft3">får</P></TD>
<TD class="tr23 td153"><P class="p155 ft3">dock</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">även</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tillämpa bestämmelser som enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">författningar i en annan stat inom</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">EES gäller för en sådan intern</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">modell som avses i ansökan. När</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">ansökan har lämnats in till</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td80"><P class="p195 ft3">inspektionen,</P></TD>
<TD class="tr23 td47"><P class="p77 ft3">gäller</P></TD>
<TD class="tr23 td153"><P class="p19 ft3">detta</P></TD>
<TD class="tr23 td21"><P class="p19 ft3">dock</P></TD>
</TR>
<TR>
<TD class="tr27 td177"><P class="p18 ft12"> </P></TD>
<TD colspan=6 class="tr27 td190"><P class="p195 ft60">bara om det är nödvändigt för en</P></TD>
</TR>
</TABLE>
<P class="p403 ft47">effektiv tillsyn över försäkrings- företag eller <NOBR>EES-försäkrings-</NOBR> givare.</P>
<P class="p404 ft61">Handläggningen av tillstånds- ansökningar</P>
<TABLE cellpadding=0 cellspacing=0 class="t45">
<TR>
<TD class="tr4 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td293"><P class="p240 ft3">25 §</P></TD>
<TD class="tr4 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td293"><P class="p241 ft3">När</P></TD>
<TD colspan=3 class="tr23 td278"><P class="p77 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td110"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td294"><P class="p240 ft3">grupptillsynsmyndighet,</P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td110"><P class="p19 ft45">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td294"><P class="p240 ft3">inspektionen inom sex</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft3">månader</P></TD>
</TR>
<TR>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p240 ft3">från det att en fullständig ansökan</P></TD>
</TR>
<TR>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p240 ft3">enligt 23 § har</P></TD>
<TD class="tr26 td60"><P class="p1 ft45">lämnats</P></TD>
<TD class="tr26 td78"><P class="p160 ft3">in,</P></TD>
<TD class="tr26 td110"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr28 td40"><P class="p19 ft2">96</P></TD>
<TD class="tr28 td293"><P class="p240 ft3">möjligt,</P></TD>
<TD class="tr28 td89"><P class="p18 ft3">komma</P></TD>
<TD class="tr28 td60"><P class="p18 ft3">överens</P></TD>
<TD class="tr28 td78"><P class="p160 ft3">med</P></TD>
<TD class="tr28 td110"><P class="p19 ft3">de</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_97">
<TABLE cellpadding=0 cellspacing=0 class="t52">
<TR>
<TD colspan=2 class="tr29 td126"><P class="p18 ft3">berörda</P></TD>
<TD colspan=2 class="tr29 td62"><P class="p18 ft3">behöriga</P></TD>
<TD colspan=5 class="tr29 td105"><P class="p52 ft45">myndigheterna</P></TD>
<TD class="tr29 td88"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">om vilket beslut som bör fattas</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">med anledning av ansökan. Denna</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td229"><P class="p18 ft3">överenskommelse och</P></TD>
<TD colspan=3 class="tr23 td47"><P class="p18 ft3">skälen</P></TD>
<TD class="tr23 td96"><P class="p52 ft3">för</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td153"><P class="p18 ft3">den</P></TD>
<TD class="tr26 td110"><P class="p18 ft45">ska</P></TD>
<TD colspan=3 class="tr26 td149"><P class="p54 ft3">redovisas</P></TD>
<TD colspan=4 class="tr26 td45"><P class="p52 ft45">skriftligen.</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td93"><P class="p18 ft45">Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td78"><P class="p155 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p1 ft3">fatta</P></TD>
<TD class="tr23 td96"><P class="p52 ft3">ett</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">beslut i enlighet med överenskom-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">melsen och sända över det till</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td247"><P class="p18 ft3">sökandena.</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p52 ft3">Om en sådan överenskommelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">som avses i första stycket inte kan</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">träffas inom den angivna perioden,</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td153"><P class="p18 ft3">ska</P></TD>
<TD colspan=5 class="tr23 td130"><P class="p38 ft45">Finansinspektionen</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td95"><P class="p52 ft3">ensam</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">fatta beslut med anledning av</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">ansökan. Beslutet ska innehålla de</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">skäl som bestämt utgången i</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td229"><P class="p18 ft3">ärendet och redovisa</P></TD>
<TD colspan=4 class="tr26 td45"><P class="p52 ft45">synpunkter</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td93"><P class="p18 ft3">och reservationer</P></TD>
<TD colspan=2 class="tr23 td78"><P class="p153 ft3">från</P></TD>
<TD colspan=3 class="tr23 td143"><P class="p52 ft3">behöriga</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td247"><P class="p18 ft3">myndigheter</P></TD>
<TD class="tr23 td78"><P class="p74 ft3">som</P></TD>
<TD colspan=4 class="tr23 td85"><P class="p43 ft3">kommit</P></TD>
<TD class="tr23 td96"><P class="p52 ft3">till</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td247"><P class="p18 ft3">uttryck under</P></TD>
<TD colspan=6 class="tr26 td204"><P class="p52 ft3">sexmånadersperio-</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td153"><P class="p18 ft3">den.</P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr36 td247"><P class="p18 ft49">Tvistlösning</P></TD>
<TD class="tr36 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td153"><P class="p18 ft3">26 §</P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td153"><P class="p43 ft3">Om</P></TD>
<TD colspan=6 class="tr26 td56"><P class="p72 ft45">Finansinspektionen</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p52 ft3">eller</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">någon av de berörda behöriga</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">myndigheterna inom den sex-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">månadersperiod som avses i 25 §</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">första stycket har hänskjutit ären-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">det till Europeiska försäkrings-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">och tjänstepensionsmyndigheten i</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">enlighet med artikel 19 i förord-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">ning (EU) nr 1094/2010, i lydelsen</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td153"><P class="p18 ft3">enligt</P></TD>
<TD colspan=7 class="tr26 td225"><P class="p72 ft3">Europaparlamentets</P></TD>
<TD class="tr26 td96"><P class="p52 ft45">och</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td153"><P class="p18 ft45">rådets</P></TD>
<TD colspan=7 class="tr23 td225"><P class="p73 ft3">direktiv 2014/51/EU,</P></TD>
<TD class="tr23 td96"><P class="p52 ft3">ska</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td247"><P class="p18 ft3">inspektionen</P></TD>
<TD colspan=2 class="tr23 td94"><P class="p74 ft3">avvakta</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td99"><P class="p18 ft3">med</P></TD>
<TD class="tr23 td96"><P class="p52 ft3">ett</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td153"><P class="p18 ft3">beslut</P></TD>
<TD colspan=2 class="tr26 td60"><P class="p101 ft3">enligt</P></TD>
<TD class="tr26 td78"><P class="p38 ft3">25 §</P></TD>
<TD colspan=3 class="tr26 td41"><P class="p1 ft3">andra</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p52 ft45">stycket</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">och invänta det beslut som</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td247"><P class="p18 ft3">Europeiska</P></TD>
<TD colspan=4 class="tr23 td22"><P class="p74 ft3">försäkrings-</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p52 ft45">och</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td117"><P class="p18 ft45">tjänstepensionsmyndigheten</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p52 ft45">kan</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">komma att fatta enligt artikel 19.3</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">i samma förordning. Finans-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td199"><P class="p18 ft3">inspektionen ska följa ett beslut i</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p18 ft3">saken från Europeiska försäk-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td153"><P class="p18 ft3">rings-</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p90 ft3">och</P></TD>
<TD colspan=6 class="tr23 td204"><P class="p52 ft3">tjänstepensions-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td247"><P class="p18 ft3">myndigheten.</P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td199"><P class="p52 ft3">Om ett ärende hänskjutits till</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td247"><P class="p18 ft3">Europeiska</P></TD>
<TD colspan=4 class="tr23 td22"><P class="p74 ft3">försäkrings-</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p52 ft45">och</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td117"><P class="p18 ft45">tjänstepensionsmyndigheten</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p52 ft45">och</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr28 td199"><P class="p18 ft3">det beslut som föreslås av panelen</P></TD>
<TD class="tr28 td88"><P class="p19 ft2">97</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_98">
<TABLE cellpadding=0 cellspacing=0 class="t38">
<TR height=0>
<TD width=208px></TD>
<TD width=130px></TD>
<TD width=24px></TD>
<TD width=28px></TD>
<TD width=15px></TD>
<TD width=8px></TD>
<TD width=22px></TD>
<TD width=27px></TD>
<TD width=17px></TD>
<TD width=14px></TD>
<TD width=20px></TD>
</TR>
<TR>
<TD class="tr29 td188"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td229"><P class="p195 ft3">i</P></TD>
<TD colspan=2 class="tr29 td94"><P class="p18 ft3">enlighet</P></TD>
<TD colspan=2 class="tr29 td12"><P class="p18 ft3">med</P></TD>
<TD colspan=3 class="tr29 td136"><P class="p73 ft3">artiklarna</P></TD>
<TD colspan=2 class="tr29 td113"><P class="p19 ft3">41.2,</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">41.3 och 44.1.3 i förordning (EU)</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">nr 1094/2010, i lydelsen enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td295"><P class="p195 ft45">Europaparlamentets</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p89 ft45">och</P></TD>
<TD colspan=2 class="tr23 td113"><P class="p19 ft3">rådets</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td282"><P class="p195 ft3">direktiv 2014/51/EU, avvisas,</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">Finansinspektionen fatta det slut-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td255"><P class="p195 ft3">liga beslutet.</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Finansinspektionen får inte hän-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">skjuta ett ärende till Europeiska</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">försäkrings- och tjänstepensions-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">myndigheten efter det att den sex-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">månadersperiod som avses i första</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">stycket har löpt ut eller ett beslut</P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td203"><P class="p195 ft3">har fattats.</P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr51 td23"><P class="p195 ft49">Beslut av en utländsk</P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td23"><P class="p195 ft49">grupptillsynsmyndighet</P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td167"><P class="p195 ft3">27 §</P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Ett beslut av en utländsk</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td23"><P class="p195 ft3">grupptillsynsmyndighet</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p19 ft3">gäller i</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td23"><P class="p195 ft45">Sverige om det har fattats</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">1. efter en överenskommelse med</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">anledning av en ansökan enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">artiklarna 231 och 233.5 i Solvens</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3"><NOBR>II-direktivet,</NOBR> att använda en intern</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">modell för att beräkna både det</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td102"><P class="p195 ft3">gruppbaserade</P></TD>
<TD colspan=5 class="tr23 td68"><P class="p19 ft3">solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft45">kravet och solvenskapitalkravet för</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td229"><P class="p195 ft3">ett</P></TD>
<TD colspan=6 class="tr23 td104"><P class="p37 ft3">försäkringsföretag</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p38 ft3">eller</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">en</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3"><NOBR>EES-försäkringsgivare</NOBR> som ingår i</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">en grupp eller solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td167"><P class="p195 ft3">kravet</P></TD>
<TD class="tr23 td72"><P class="p147 ft3">för</P></TD>
<TD class="tr23 td70"><P class="p38 ft3">ett</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td68"><P class="p19 ft45">försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">och <NOBR>EES-försäkringsgivare</NOBR> som</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td23"><P class="p195 ft3">ingår i gruppen, eller</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td167"><P class="p196 ft3">2.</P></TD>
<TD class="tr23 td72"><P class="p101 ft3">på</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td62"><P class="p77 ft3">grund</P></TD>
<TD class="tr23 td173"><P class="p18 ft3">av</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">att</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td255"><P class="p195 ft45">myndigheterna</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p77 ft45">inte</P></TD>
<TD colspan=4 class="tr23 td247"><P class="p19 ft3">har kommit</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td296"><P class="p195 ft3">överens inom sex månader.</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Beslutet är bindande för de</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td203"><P class="p195 ft3">berörda</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td62"><P class="p18 ft3">företagen</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td295"><P class="p195 ft3">Finansinspektionen</P></TD>
<TD colspan=2 class="tr26 td41"><P class="p98 ft3">och ska</P></TD>
<TD colspan=2 class="tr26 td113"><P class="p19 ft3">ligga</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr28 td190"><P class="p195 ft3">till grund för inspektionens tillsyn.</P></TD>
</TR>
<TR>
<TD class="tr37 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr37 td190"><P class="p195 ft49">Åtgärder om ett försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td296"><P class="p195 ft49">tags riskprofil avviker från</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td296"><P class="p195 ft49">antaganden för den interna</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr24 td23"><P class="p195 ft49">modellen på gruppnivå</P></TD>
<TD class="tr24 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td167"><P class="p195 ft3">28 §</P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td188"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">När ett försäkringsföretags risk-</P></TD>
</TR>
<TR>
<TD class="tr28 td188"><P class="p354 ft2">98</P></TD>
<TD colspan=2 class="tr28 td167"><P class="p195 ft3">profil</P></TD>
<TD colspan=2 class="tr28 td15"><P class="p18 ft3">avviker</P></TD>
<TD colspan=3 class="tr28 td62"><P class="p147 ft45">väsentligt</P></TD>
<TD colspan=2 class="tr28 td99"><P class="p50 ft3">från</P></TD>
<TD class="tr28 td108"><P class="p19 ft3">de</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_99">
<DIV>
<DIV id="id_1">
<P class="p275 ft45">antaganden som ligger till grund för en intern modell som beslutats enligt 27 § som omfattar försäkringsföretaget och används för beräkning av ett gruppbaserat solvenskapitalkrav, får Finans- inspektionen besluta om ett kapitaltillägg utöver det sol- venskapitalkrav som gäller för försäkringsföretaget enligt den interna modellen, om företaget inte på ett korrekt sätt har vidtagit åtgärder med anledning av de synpunkter som myndigheten fram- fört. Bestämmelserna i 17 kap. <NOBR>24–28</NOBR> §§ ska gälla för ett sådant beslut om kapitaltillägg.</P>
<P class="p405 ft3">Om ett sådant kapitaltillägg som avses i första stycket på grund av särskilda omständigheter inte är en lämplig åtgärd, får Finans- inspektionen i stället förelägga försäkringsföretaget att beräkna solvenskapitalkravet enligt stan- dardformeln i 8 kap. <NOBR>1–3</NOBR> och 5– 11 §§. Finansinspektionen får för ett sådant försäkringsföretag, i enlighet med 17 kap. 24 §, besluta om ett kapitaltillägg utöver det solvenskapitalkrav som fram- kommer med tillämpning av stan- dardformeln.</P>
<P class="p406 ft63">Kapitaltillägg på gruppnivå till det gruppbaserade solvenskapitalkravet</P>
<P class="p225 ft3">29 §</P>
<P class="p164 ft3">Finansinspektionen får, när inspektionen är grupptillsynsmyn- dighet, besluta om ett kapital- tillägg utöver det gruppbaserade solvenskapitalkravet, om detta kapitalkrav inte stämmer överens med gruppens riskprofil eller om förutsättningarna enligt 17 kap. 24 § 4 är uppfyllda.</P>
<P class="p200 ft47">Vid bedömningen av om grup- pens riskprofil stämmer överens med det gruppbaserade solvens- kapitalkravet ska Finansinspekt-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">99</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_100">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td259"><P class="p18 ft3">ionen särskilt</P></TD>
<TD class="tr29 td47"><P class="p18 ft3">beakta</P></TD>
<TD class="tr29 td98"><P class="p1 ft3">om</P></TD>
<TD class="tr29 td192"><P class="p19 ft3">sådana</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td259"><P class="p18 ft45">omständigheter</P></TD>
<TD class="tr26 td47"><P class="p86 ft3">som</P></TD>
<TD colspan=2 class="tr26 td136"><P class="p19 ft3">avses i</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td259"><P class="p18 ft3">17 kap. 24 §</P></TD>
<TD colspan=3 class="tr23 td130"><P class="p19 ft3">föreligger med</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td204"><P class="p18 ft3">avseende på gruppen.</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td192"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td204"><P class="p72 ft3">Bestämmelserna</P></TD>
<TD class="tr23 td98"><P class="p18 ft3">i</P></TD>
<TD class="tr23 td192"><P class="p22 ft45">17 kap.</P></TD>
</TR>
</TABLE>
<P class="p407 ft47"><NOBR>25–28</NOBR> §§ ska gälla för ett sådant beslut om kapitaltillägg som avses i första stycket.</P>
<P class="p408 ft49">Kontroll av likvärdighet avseende anknutna försäkringsgivare från tredjeland</P>
<P class="p409 ft3">30 §</P>
<P class="p410 ft47">I artikel 227.1 och 227.2 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om</P>
<P class="p411 ft3">1. beaktande av anknutna försäkringsgivare från tredjeland, när solvensen på gruppnivå beräknas, och</P>
<P class="p412 ft47">2. kontroll av likvärdighet. Finansinspektionen ska, när</P>
<P class="p413 ft3">inspektionen är grupptillsynsmyn- dighet och inga bestämmelser om likvärdighet har antagits av Euro- peiska kommissionen, på eget initiativ eller på begäran av ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäkrings- holdingföretag eller blandat finan- siellt holdingföretag som avses i 2 § andra stycket 3 kontrollera om krav på solvensordning, solvens- kapitalkrav och kapitalbasposter i ett tredjeland där en anknuten försäkringsgivare är belägen, är likvärdiga med kraven i denna lag.</P>
<P class="p414 ft3">Innan inspektionen, efter kon- troll enligt första stycket, fattar ett beslut om likvärdighet ska den samråda med eventuella berörda behöriga tillsynsmyndigheter och med Europeiska försäkrings- och tjänstepensionsmyndigheten. Om en annan myndighet har fattat beslut om likvärdighet, får Finansinspektionen fatta ett beslut</P>
<P class="p415 ft3">som avviker från det bara om det</P>
<P class="p416 ft2">100</P>
</DIV>
<DIV id="page_101">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">skett väsentliga förändringar i tillsynsordningen i det tredjelan- det.</P>
<P class="p417 ft63">Hänskjutande till Europeiska försäkrings- och tjänstepensions- myndigheten vid oenighet om likvärdighet</P>
<P class="p133 ft3">31 §</P>
<P class="p418 ft45">Finansinspektionen får hän- skjuta ett ärende till Europeiska försäkrings- och tjänstepensions- myndigheten i enlighet med artikel 19 i förordning (EU) nr 1094/2010, i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU, om inspek- tionen inte samtycker till ett beslut i fråga om likvärdighet som fattats av en grupptillsynsmyndighet enligt artikel 227.2 i Solvens II- direktivet. Ett ärende får hän- skjutas till Europeiska försäkrings- och tjänstepensionsmyndigheten inom tre månader från det att grupptillsynsmyndigheten meddelat sitt beslut.</P>
<P class="p419 ft49">Återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå</P>
<P class="p420 ft3">32 §</P>
<P class="p136 ft45">Den gruppbaserade kapitalbas och det gruppbaserade solvens- kapitalkrav som gäller enligt detta kapitel ska beräknas minst en gång per år. Beräkningarna ska utföras av ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller av ett sådant försäk- ringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3.</P>
<P class="p421 ft3">33 §</P>
<P class="p138 ft55">Om det i toppen av en grupp finns ett sådant försäkringsföretag som avses i 2 § andra stycket 1</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">101</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_102">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td235"><P class="p195 ft3">eller</P></TD>
<TD colspan=2 class="tr29 td116"><P class="p155 ft3">2 ska det</P></TD>
<TD colspan=2 class="tr29 td26"><P class="p18 ft3">företaget</P></TD>
<TD colspan=2 class="tr29 td41"><P class="p19 ft3">rappor-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td235"><P class="p195 ft3">tera</P></TD>
<TD colspan=6 class="tr26 td277"><P class="p19 ft3">resultatet av beräkningarna</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p195 ft3">enligt 32 §</P></TD>
<TD class="tr23 td108"><P class="p22 ft45">och</P></TD>
<TD colspan=3 class="tr23 td133"><P class="p50 ft3">väsentliga</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">gifter som ligger till grund för dem</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">till grupptillsynsmyndigheten. Om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">det i toppen av en grupp finns ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td266"><P class="p195 ft3">försäkringsholdingföretag</P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">huvudkontor inom EES eller ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">blandat finansiellt holdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">med huvudkontor inom EES, ska i</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">stället det moderföretaget ansvara</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td297"><P class="p195 ft3">för rapporteringen.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td297"><P class="p196 ft3">Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p88 ft3">får,</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">när</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td101"><P class="p195 ft3">inspektionen</P></TD>
<TD class="tr26 td108"><P class="p155 ft3">är</P></TD>
<TD colspan=4 class="tr26 td260"><P class="p19 ft45">grupptillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">dighet, efter att ha hört berörda</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">behöriga myndigheter och grup-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">pen, bestämma att ett annat före-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">tag i gruppen ska ansvara för</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td188"><P class="p195 ft3">rapporteringen</P></TD>
<TD colspan=2 class="tr23 td26"><P class="p72 ft3">enligt</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p19 ft3">första</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td101"><P class="p195 ft3">stycket.</P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td235"><P class="p195 ft3">34 §</P></TD>
<TD class="tr51 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p19 ft3">Det företag som ska ansvara för</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td188"><P class="p195 ft3">rapporteringen</P></TD>
<TD class="tr23 td192"><P class="p77 ft3">enligt</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p100 ft3">33 §</P></TD>
<TD class="tr23 td148"><P class="p22 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p195 ft3">fortlöpande</P></TD>
<TD colspan=2 class="tr23 td171"><P class="p101 ft3">övervaka</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td41"><P class="p19 ft3">solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">kapitalkravet för gruppen. Om det</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">finns grundad anledning att anta</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p195 ft3">att gruppens</P></TD>
<TD colspan=2 class="tr23 td171"><P class="p147 ft3">riskprofil</P></TD>
<TD colspan=3 class="tr23 td62"><P class="p19 ft3">förändrats</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">väsentligt sedan dagen för den</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft45">senaste rapporteringen av solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p195 ft45">kapitalkravet</P></TD>
<TD colspan=4 class="tr23 td205"><P class="p50 ft3">på gruppnivå,</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">företaget göra en ny beräkning av</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">detta krav och snarast möjligt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">rapportera denna till Finans-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td101"><P class="p195 ft45">inspektionen,</P></TD>
<TD colspan=5 class="tr26 td233"><P class="p19 ft3">när inspektionen är</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td297"><P class="p195 ft3">grupptillsynsmyndighet.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td41"><P class="p19 ft3">Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">inspektionen får under samma för-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td101"><P class="p195 ft3">utsättningar</P></TD>
<TD colspan=3 class="tr26 td76"><P class="p74 ft3">begära en</P></TD>
<TD colspan=2 class="tr26 td41"><P class="p19 ft3">förnyad</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr28 td190"><P class="p195 ft45">beräkning av solvenskapitalkravet.</P></TD>
</TR>
</TABLE>
<P class="p422 ft49">Åtgärder vid bristande efterlevnad av solvenskapitalkravet för gruppen</P>
<P class="p409 ft3">35 §</P>
<P class="p410 ft3">Om en grupp inte uppfyller det gruppbaserade solvenskapital- kravet enligt 16 § eller om det finns risk för en sådan brist inom</P>
<P class="p423 ft3">tre månader, ska ett sådant</P>
<P class="p424 ft2">102</P>
</DIV>
<DIV id="page_103">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr29 td199"><P class="p18 ft3">försäkringsföretag som avses i 2 §</P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft3">andra stycket 1 eller 2 eller ett</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p425 ft3">sådant försäkringsholdingföretag eller blandat finansiellt holding- företag som avses i 2 § andra stycket 3 underrätta grupptillsyns- myndigheten omgående. Grupptill-</P>
<TABLE cellpadding=0 cellspacing=0 class="t69">
<TR height=0>
<TD width=54px></TD>
<TD width=50px></TD>
<TD width=31px></TD>
<TD width=53px></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td121"><P class="p18 ft3">synsmyndigheten</P></TD>
<TD class="tr24 td99"><P class="p18 ft3">ska</P></TD>
<TD class="tr24 td26"><P class="p19 ft3">informera</P></TD>
</TR>
<TR>
<TD class="tr23 td231"><P class="p18 ft3">berörda</P></TD>
<TD colspan=2 class="tr23 td103"><P class="p18 ft3">myndigheter.</P></TD>
<TD class="tr23 td26"><P class="p19 ft3">Gruppens</P></TD>
</TR>
<TR>
<TD class="tr23 td231"><P class="p18 ft3">situation</P></TD>
<TD colspan=3 class="tr23 td119"><P class="p19 ft3">ska analyseras inom</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td121"><P class="p18 ft3">tillsynskollegiet.</P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr27 td121"><P class="p43 ft60">Bestämmelserna</P></TD>
<TD class="tr27 td99"><P class="p163 ft60">i</P></TD>
<TD class="tr27 td26"><P class="p19 ft60">18 kap.</P></TD>
</TR>
</TABLE>
<P class="p255 ft47"><NOBR>4–8</NOBR> §§ om åtgärdsplan, förlängd tidsfrist, underrättelse och finansi- ell saneringsplan ska gälla i tillämpliga delar vid en sådan brist som avses i första stycket.</P>
<P class="p233 ft49">Gruppsolvens för försäkrings- företag som är dotterföretag till försäkringsholdingföretag och blandade finansiella holding- företag</P>
<P class="p232 ft3">36 §</P>
<P class="p426 ft3">När ett försäkringsföretag är dotterföretag till ett försäkrings- holdingföretag med huvudkontor inom EES eller ett blandat finan- siellt holdingföretag med huvud- kontor inom EES, ska beräkningen av gruppsolvens göras med hänsyn även till försäkringsholdingföre- taget eller det blandade finansiella holdingföretaget. Beräkningen ska ske enligt 16 § andra stycket samt <NOBR>17–22</NOBR> och 29 §§.</P>
<P class="p212 ft47">Vid beräkningen enligt första stycket ska moderföretaget han-</P>
<TABLE cellpadding=0 cellspacing=0 class="t69">
<TR>
<TD class="tr24 td136"><P class="p18 ft3">teras som</P></TD>
<TD class="tr24 td12"><P class="p18 ft3">ett</P></TD>
<TD colspan=2 class="tr24 td88"><P class="p19 ft45">försäkringsföretag</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td19"><P class="p18 ft3">som omfattas av</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td221"><P class="p43 ft3">1. bestämmelserna om</P></TD>
<TD class="tr23 td112"><P class="p19 ft3">solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft3">kapitalkrav</P></TD>
<TD class="tr26 td12"><P class="p73 ft3">i</P></TD>
<TD class="tr26 td94"><P class="p147 ft3">8 kap.</P></TD>
<TD class="tr26 td112"><P class="p19 ft45"><NOBR>1–11</NOBR> §§,</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td221"><P class="p18 ft3">9 kap. <NOBR>1–18</NOBR> §§, och</P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td136"><P class="p43 ft60">2. villkor</P></TD>
<TD colspan=3 class="tr27 td42"><P class="p19 ft60">enligt 7 kap. <NOBR>2–11</NOBR> §§,</P></TD>
</TR>
</TABLE>
<P class="p425 ft55">för att poster i kapitalbasen ska få medräknas för att täcka detta krav.</P>
<P class="p427 ft2">103</P>
</DIV>
<DIV id="page_104">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=10 class="tr4 td190"><P class="p195 ft56">Rapportering av väsentliga risk-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft56">koncentrationer och betydande</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr24 td298"><P class="p195 ft56">transaktioner inom en grupp</P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td221"><P class="p195 ft3">37 §</P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td274"><P class="p196 ft3">Väsentliga</P></TD>
<TD colspan=6 class="tr23 td5"><P class="p19 ft3">riskkoncentrationer</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td221"><P class="p195 ft3">och</P></TD>
<TD colspan=4 class="tr23 td73"><P class="p98 ft45">betydande</P></TD>
<TD colspan=4 class="tr23 td103"><P class="p147 ft3">transaktioner</P></TD>
<TD class="tr23 td74"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">vissa slag inom en grupp ska minst</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">en gång per år rapporteras till</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td299"><P class="p195 ft45">Finansinspektionen,</P></TD>
<TD class="tr23 td96"><P class="p73 ft3">när</P></TD>
<TD colspan=3 class="tr23 td158"><P class="p19 ft3">inspekt-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td285"><P class="p195 ft3">ionen</P></TD>
<TD class="tr26 td70"><P class="p18 ft3">är</P></TD>
<TD colspan=7 class="tr26 td120"><P class="p19 ft3">grupptillsynsmyndighet.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">Vilka dessa slag av riskkoncen-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">trationer och transaktioner är ska,</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td274"><P class="p195 ft3">tillsammans</P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td94"><P class="p1 ft3">med</P></TD>
<TD colspan=3 class="tr26 td158"><P class="p19 ft45">lämpliga</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">tröskelvärden, beslutas av Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td274"><P class="p195 ft3">inspektionen</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p101 ft3">för</P></TD>
<TD class="tr23 td96"><P class="p38 ft3">varje</P></TD>
<TD colspan=3 class="tr23 td158"><P class="p19 ft3">enskild</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft45">grupp. Tröskelvärdena ska baseras</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">på solvenskapitalkrav eller försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td274"><P class="p195 ft45">ringstekniska</P></TD>
<TD colspan=4 class="tr23 td58"><P class="p100 ft3">avsättningar</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p22 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">båda dessa värden och hänsyn ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">tas till gruppens struktur och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">riskhanteringssystem. Inspektionen</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">ska, innan dessa beslut meddelas,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">ha hört berörda behöriga myn-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td209"><P class="p195 ft3">digheter och gruppen.</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Vid bedömningen av riskkoncen-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">trationer enligt första stycket ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td299"><P class="p195 ft3">Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p96 ft3">beakta</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p19 ft3">risker</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td221"><P class="p195 ft3">för</P></TD>
<TD colspan=4 class="tr26 td73"><P class="p94 ft45">spridning</P></TD>
<TD colspan=2 class="tr26 td94"><P class="p73 ft3">inom</P></TD>
<TD colspan=3 class="tr26 td158"><P class="p19 ft45">gruppen,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">intressekonflikter samt riskernas</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td209"><P class="p195 ft3">nivå och omfattning.</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td285"><P class="p196 ft3">Även</P></TD>
<TD colspan=6 class="tr26 td300"><P class="p96 ft3">transaktioner som</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p19 ft3">gjorts</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">med fysiska personer som har nära</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td274"><P class="p195 ft3">förbindelser</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p77 ft3">med</P></TD>
<TD class="tr23 td96"><P class="p18 ft3">något</P></TD>
<TD colspan=3 class="tr23 td158"><P class="p22 ft3">företag</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td298"><P class="p195 ft3">inom gruppen ska rapporteras.</P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Om en transaktion har en</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">mycket betydande omfattning, ska</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr24 td190"><P class="p195 ft3">den rapporteras snarast möjligt.</P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td221"><P class="p195 ft3">38 §</P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">Rapporteringen enligt 37 § ska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td285"><P class="p195 ft3">göras</P></TD>
<TD class="tr23 td70"><P class="p77 ft3">av</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p73 ft3">det</P></TD>
<TD colspan=5 class="tr23 td68"><P class="p19 ft45">försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">som finns i toppen av gruppen</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">eller om det inte finns ett sådant</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">företag, av det försäkringsföretag,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td209"><P class="p195 ft45">försäkringsholdingföretag</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td96"><P class="p19 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td301"><P class="p195 ft3">blandade</P></TD>
<TD colspan=7 class="tr26 td120"><P class="p19 ft3">finansiella holdingföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td221"><P class="p195 ft3">tag</P></TD>
<TD colspan=2 class="tr23 td129"><P class="p18 ft3">som</P></TD>
<TD colspan=6 class="tr23 td223"><P class="p18 ft3">Finansinspektionen,</P></TD>
<TD class="tr23 td74"><P class="p19 ft3">när</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td274"><P class="p195 ft3">inspektionen</P></TD>
<TD class="tr23 td70"><P class="p18 ft3">är</P></TD>
<TD colspan=5 class="tr23 td68"><P class="p19 ft3">grupptillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">dighet, bestämmer efter att ha hört</P></TD>
</TR>
</TABLE>
<P class="p26 ft2">104</P>
</DIV>
<DIV id="page_105">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">berörda behöriga myndigheter och gruppen.</P>
<P class="p244 ft47">Skyldigheten att rapportera enligt första stycket gäller dock inte om Finansinspektionen enligt 39 § beslutat att inte tillämpa bestämmelserna i denna paragraf.</P>
<P class="p428 ft49">Undantag då tillsyn även ska utövas enligt lagen om särskild tillsyn över finansiella konglo- merat</P>
<P class="p251 ft3">39 §</P>
<P class="p201 ft45">Om det i en grupp finns ett sådant moderföretag som avses i 4 § och det företaget i sin tur är dotterföretag till ett sådant företag som avses i 3 kap. 1 § lagen (2006:531) om särskild tillsyn över finansiella konglomerat, får Finansinspektionen, när inspektio- nen är grupptillsynsmyndighet, besluta att på nivån för detta dotterföretag inte tillämpa bestäm- melserna om tillsyn enligt 37 och 38 §§ avseende riskkoncentra- tioner och transaktioner inom en grupp.</P>
<P class="p429 ft47">Innan Finansinspektionen fattar ett sådant beslut ska inspektionen samråda med de behöriga myndig- heter som berörs av beslutet.</P>
<P class="p430 ft50">Undantag från kravet på tillsyn över riskkoncentrationer och transaktioner inom en grupp</P>
<P class="p135 ft3">40 §</P>
<P class="p134 ft45">Finansinspektionen får, när inspektionen är grupptillsynsmyn- dighet, efter samråd med berörda behöriga myndigheter besluta att tillsyn över sådana riskkoncentrat- ioner och transaktioner inom en grupp som avses i 37 och 38 §§ inte ska utövas på nivån för ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2, eller på nivån för det</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">105</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_106">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td235"><P class="p18 ft3">försäkringsholdingföretag</P></TD>
<TD colspan=2 class="tr29 td15"><P class="p19 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td19"><P class="p18 ft3">blandade</P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td133"><P class="p19 ft3">finansiella</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td19"><P class="p18 ft3">holdingföretag</P></TD>
<TD class="tr23 td72"><P class="p18 ft3">som</P></TD>
<TD colspan=2 class="tr23 td94"><P class="p1 ft3">avses i</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">2 §</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">andra stycket 3 och som är ett</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft3">anknutet företag till en reglerad</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">enhet eller självt är en reglerad</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">enhet eller ett blandat finansiellt</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td19"><P class="p18 ft3">holdingföretag</P></TD>
<TD class="tr26 td72"><P class="p18 ft3">som</P></TD>
<TD colspan=2 class="tr26 td94"><P class="p1 ft3">omfattas</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td233"><P class="p18 ft3">lagen (2006:531)</P></TD>
<TD class="tr23 td129"><P class="p18 ft3">om</P></TD>
<TD colspan=2 class="tr23 td15"><P class="p19 ft45">särskild</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">tillsyn över finansiella konglo-</P></TD>
</TR>
<TR>
<TD class="tr24 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td19"><P class="p18 ft3">merat.</P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p431 ft49">Tillsyn över transaktioner inom grupper där moderföretaget är ett försäkringsholdingföretag med blandad verksamhet</P>
<P class="p432 ft3">41 §</P>
<P class="p410 ft3">När ett försäkringsföretag är dotterföretag till ett försäkrings- holdingföretag med blandad verksamhet, ska försäkringsföre- taget ha en god kontroll över transaktioner med försäkringshol- dingföretaget med blandad verk- samhet och dess andra anknutna företag.</P>
<P class="p433 ft47">Vid Finansinspektionens tillsyn över kraven i första stycket ska 37 § gälla i tillämpliga delar.</P>
<P class="p434 ft56">Företagsstyrningssystem inom en grupp</P>
<P class="p435 ft3">42 §</P>
<P class="p411 ft47">Bestämmelserna i 10 kap. om företagsstyrning ska gälla i tillämpliga delar på gruppnivå.</P>
<P class="p436 ft3">Ettdera av ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäkringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3 ska ansvara för att kraven i 10 kap. på företagsstyrning i tillämpliga delar följs på gruppnivå. Om det är lämpligt, får Finansinspektionen i</P>
<P class="p437 ft2">106</P>
</DIV>
<DIV id="page_107">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">ett enskilt fall besluta att ett annat företag i gruppen ska ansvara för att kraven följs.</P>
<P class="p246 ft3">I en grupp där det finns ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäkringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3 ska system för riskhantering, intern- kontroll och rapportering genom- föras konsekvent i alla företag som omfattas av grupptillsyn så att dessa system och rapporter kan kontrolleras på gruppnivå.</P>
<P class="p138 ft47">Systemet för internkontroll inom en grupp ska omfatta</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">rutiner avseende gruppsol- vens för att identifiera och mäta alla betydande risker gruppen är utsatt för och på lämpligt sätt anpassa kapitalbasen till riskerna, och</SPAN></P>
<P class="p291 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">sunda rapporterings- och redovisningsmetoder för att över- vaka och hantera transaktioner inom gruppen och riskkoncentra- tioner.</SPAN></P>
<P class="p133 ft3">43 §</P>
<P class="p246 ft47">En egen risk- och solvensbedöm- ning som omfattar hela gruppen ska genomföras i enlighet med 10 kap. <NOBR>11–13</NOBR> §§ av ett sådant</P>
<P class="p164 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">försäkringsföretag som avses i 2 § andra stycket 1 eller 2, eller</SPAN></P>
<P class="p131 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">försäkringsholdingföretag eller blandat finansiellt holding- företag som avses i 2 § andra stycket 3.</SPAN></P>
<P class="p201 ft45">När Finansinspektionen är grupptillsynsmyndighet får inspek- tionen, efter att ha rådfrågat medlemmarna i tillsynskollegiet, besluta att företag som avses i första stycket får göra en egen risk- och solvensbedömning enligt 10 kap. <NOBR>11–13</NOBR> §§ på gruppnivå och på nivån för ett dotterföretag inom gruppen. En enda handling</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">107</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_108">
<DIV>
<DIV id="id_1">
<P class="p438 ft2">Prop. 2015/16:9</P>
<P class="p439 ft2">108</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft3">ska omfatta samtliga bedöm- ningar. En sådan handling ska överlämnas samtidigt till Finansinspektionen och till berörda behöriga myndigheter.</P>
<P class="p440 ft47">Ett beslut enligt andra stycket påverkar inte dotterföretagets skyldigheter enligt 10 kap. <NOBR>11–13</NOBR> §§.</P>
<P class="p119 ft56">Tillgång till information</P>
<P class="p222 ft3">44 §</P>
<P class="p227 ft3">Ett försäkringsföretag som avses i 2 §, ett företag som ingår i samma grupp som ett sådant för- säkringsföretag och sådana fysiska personer som avses i 37 § tredje stycket ska på begäran lämna information till varandra som behövs för att uppfylla kraven i detta kapitel.</P>
<P class="p228 ft49">Tystnadsplikt</P>
<P class="p199 ft3">45 §</P>
<P class="p227 ft3">En styrelseledamot eller annan befattningshavare hos ett företag som vid fullgörande av skyldig- heter enligt detta kapitel får kun- skap om affärsförhållanden i ett företag eller hos en person som enligt 44 § ska lämna uppgifter, får inte obehörigen röja vad han eller hon fått veta och inte heller utnyttja kunskapen i strid med uppgiftslämnarens intresse.</P>
<P class="p199 ft49">Uppgiftsskyldighet</P>
<P class="p228 ft3">46 §</P>
<P class="p441 ft3">Ett företag som vid fullgörandet av skyldigheter enligt detta kapitel får sådan kunskap som avses i 45 §, är skyldigt att lämna ut uppgifter om enskildas förhållan- den till företaget, om det under en utredning enligt bestämmelserna om förundersökning i brottmål begärs av en undersökningsledare</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_109">
<P class="p183 ft47">eller om det i ett ärende om rätts- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>lig hjälp i brottmål på fram-</P>
<P class="p392 ft47">ställning av en annan stat eller mellanfolklig domstol begärs av åklagare.</P>
<P class="p186 ft49">Meddelandeförbud</P>
<P class="p215 ft3">47 §</P>
<P class="p426 ft3">Den undersökningsledare eller åklagare som begär uppgifter enligt 46 § får besluta att företaget samt dess styrelseledamöter och anställda inte får röja för kunden eller för någon utomstående att uppgifter har lämnats enligt 46 § eller att det pågår en förunder- sökning eller ett ärende om rättslig hjälp i brottmål.</P>
<P class="p212 ft3">Ett sådant förbud får meddelas om det krävs för att en utredning om brott inte ska äventyras eller för att uppfylla en internationell överenskommelse som är bindande för Sverige.</P>
<P class="p214 ft3">Förbudet ska vara tidsbegrän- sat, med möjlighet till förlängning, och får inte avse längre tid än vad som är motiverat med hänsyn till syftet med förbudet. I ett ärende om rättslig hjälp i brottmål får dock förbudet tidsbegränsas bara om den stat eller mellanfolkliga domstol som har ansökt om rättslig hjälp samtycker till detta.</P>
<P class="p190 ft47">Om ett förbud inte längre är motiverat med hänsyn till dess syfte, ska undersökningsledaren eller åklagaren besluta att förord- nandet ska upphöra.</P>
<P class="p186 ft49">Ansvar</P>
<P class="p333 ft3">48 §</P>
<P class="p212 ft47">Den som uppsåtligen eller av grov oaktsamhet bryter mot ett meddelandeförbud enligt 47 § döms till böter.</P>
<P class="p361 ft2">109</P>
</DIV>
<DIV id="page_110">
<DIV>
<DIV id="id_1">
<P class="p438 ft2">Prop. 2015/16:9</P>
<P class="p439 ft2">110</P>
</DIV>
<DIV id="id_2">
<P class="p442 ft56">Skyldighet att lämna upplys- ningar till Finansinspektionen</P>
<P class="p225 ft3">49 §</P>
<P class="p252 ft47">Ett försäkringsföretag som avses i 2 § ska på begäran av Finansin- spektionen lämna de upplysningar som behövs för grupptillsynen.</P>
<P class="p133 ft3">50 §</P>
<P class="p252 ft3">Om ett försäkringsföretag inte fullgör sin upplysningsskyldighet enligt 49 § inom skälig tid, får Finansinspektionen förelägga ett annat företag inom gruppen att lämna upplysningar som rör detta företag direkt till inspektionen, om upplysningarna behövs för grupp- tillsynen.</P>
<P class="p228 ft49">Kontroll av information</P>
<P class="p199 ft3">51 §</P>
<P class="p224 ft47">Finansinspektionen får på plats kontrollera all information som behövs för grupptillsynen hos</P>
<P class="p248 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft54">försäkringsföretag som omfat- tas av grupptillsynen</SPAN><SPAN class="ft56">,</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft54">företag som är anknutna till försäkringsföretaget,</SPAN></P>
<P class="p248 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft54">moderföretag till försäkrings- företaget, och</SPAN></P>
<P class="p323 ft47"><SPAN class="ft3">4.</SPAN><SPAN class="ft66">företag som är anknutna till moderföretaget till försäkrings- företaget.</SPAN></P>
<P class="p225 ft3">52 §</P>
<P class="p252 ft3">Finansinspektionen ska, på begäran från en behörig myndig- het i ett annat land inom EES, på plats kontrollera information som behövs för den myndighetens tillsyn. Inspektionen får utföra kontrollen själv eller uppdra åt en revisor eller annan sakkunnig att göra detta. Om den behöriga myndigheten begär det, får den närvara vid kontrollen. Grupptill- synsmyndigheten ska underrättas om de vidtagna åtgärderna.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_111">
<DIV>
<DIV id="id_1">
<P class="p443 ft56">Hänskjutande till Europeiska försäkrings- och tjänstepensions- myndigheten</P>
<P class="p225 ft3">53 §</P>
<P class="p134 ft45">Finansinspektionen får hän- skjuta frågor som rör ett för- farande av en behörig myndighet inom EES till Europeiska försäk- rings- och tjänstepensionsmyndig- heten för tvistlösning i de fall som framgår av artiklarna 248, 249, 255 och 260 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p228 ft56">Offentliggörande</P>
<P class="p444 ft63">Offentliggörande av en solvens- och verksamhetsrapport på grupp- nivå</P>
<P class="p119 ft3">54 §</P>
<P class="p246 ft3">Ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäk- ringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3 ska offentliggöra en solvens- och verksamhetsrapport på gruppnivå. Rapporten ska offentliggöras minst en gång per år.</P>
<P class="p200 ft47">Bestämmelserna i 16 kap. 2– 8 §§ om offentliggörande ska gälla i tillämpliga delar.</P>
<P class="p445 ft63">Offentliggörande av en gemensam solvens- och verksamhetsrapport på gruppnivå och för enskilda företag i en grupp</P>
<P class="p225 ft3">55 §</P>
<P class="p136 ft3">Ett sådant försäkringsföretag som avses i 2 § andra stycket 1 eller 2 eller ett sådant försäk- ringsholdingföretag eller blandat finansiellt holdingföretag som avses i 2 § andra stycket 3 får, efter tillstånd från Finansinspekt- ionen, om inspektionen är grupp- tillsynsmyndighet, offentliggöra en gemensam solvens- och verksam-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">111</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_112">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr29 td242"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr29 td302"><P class="p195 ft3">hetsrapport</P></TD>
<TD colspan=2 class="tr29 td192"><P class="p147 ft3">såväl</P></TD>
<TD class="tr29 td98"><P class="p1 ft3">på</P></TD>
<TD colspan=2 class="tr29 td77"><P class="p19 ft45">gruppnivå</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">som för de enskilda företagen i</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td302"><P class="p195 ft3">gruppen.</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p196 ft3">Innan</P></TD>
<TD colspan=5 class="tr23 td178"><P class="p50 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">ger</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">sitt tillstånd till en gemensam</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">rapport, ska den samråda med</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p195 ft3">berörda</P></TD>
<TD colspan=3 class="tr23 td85"><P class="p147 ft3">behöriga</P></TD>
<TD colspan=3 class="tr23 td103"><P class="p19 ft3">myndigheter i</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td303"><P class="p195 ft3">tillsynskollegiet.</P></TD>
<TD class="tr24 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr51 td224"><P class="p195 ft49">Innehållet i den gemensamma</P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft49">solvens- och verksamhetsrappor-</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td127"><P class="p195 ft49">ten</P></TD>
<TD class="tr28 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td127"><P class="p195 ft3">56 §</P></TD>
<TD class="tr37 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p196 ft3">Den</P></TD>
<TD colspan=4 class="tr23 td179"><P class="p38 ft3">gemensamma</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft3">rapporten</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft45">enligt 55 § ska innehålla uppgifter</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td127"><P class="p195 ft3">om</P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft3">1. gruppens samlade verksamhet</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td224"><P class="p195 ft3">och solvens enligt 54 §, och</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td302"><P class="p196 ft3">2. varje</P></TD>
<TD colspan=2 class="tr26 td192"><P class="p18 ft3">enskilt</P></TD>
<TD colspan=3 class="tr26 td103"><P class="p19 ft3">dotterföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">inom gruppen som är ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">ringsföretag eller en <NOBR>EES-försäk-</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">ringsgivare och uppgifter om dess</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td302"><P class="p195 ft3">verksamhet</P></TD>
<TD class="tr23 td96"><P class="p90 ft3">och</P></TD>
<TD colspan=4 class="tr23 td19"><P class="p19 ft3">solvens enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td303"><P class="p195 ft3">16 kap. <NOBR>2–8</NOBR> §§.</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td303"><P class="p196 ft3">Saknas sådana</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td69"><P class="p18 ft3">uppgifter</P></TD>
<TD class="tr26 td10"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">avses i första stycket 2 i rapporten,</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td304"><P class="p195 ft3">får Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft3">förelägga</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td292"><P class="p195 ft3">dotterföretaget att</P></TD>
<TD colspan=3 class="tr26 td103"><P class="p19 ft3">offentliggöra</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td292"><P class="p195 ft3">dessa uppgifter, om</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft3">1. dotterföretaget är ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td303"><P class="p195 ft3">ringsföretag,</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft45">2. Finansinspektionen kräver att</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">jämförbara försäkringsföretag ska</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">offentliggöra dessa uppgifter, och</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft3">3. de utelämnade uppgifterna är</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td304"><P class="p195 ft3">av väsentlig betydelse.</P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td303"><P class="p196 ft3">Bestämmelserna</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p29 ft3">i</P></TD>
<TD colspan=2 class="tr26 td77"><P class="p22 ft3">16 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p195 ft3"><NOBR>2–8</NOBR> §§</P></TD>
<TD class="tr23 td14"><P class="p18 ft3">om</P></TD>
<TD colspan=4 class="tr23 td88"><P class="p74 ft3">offentliggörande</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td304"><P class="p195 ft45">gälla i tillämpliga delar.</P></TD>
<TD class="tr24 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr51 td190"><P class="p195 ft49">Offentliggörande av strukturen på</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td302"><P class="p195 ft49">en grupp</P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td127"><P class="p195 ft3">57 §</P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft45">Försäkringsföretag, försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td303"><P class="p195 ft3">holdingföretag</P></TD>
<TD colspan=2 class="tr26 td113"><P class="p18 ft3">och</P></TD>
<TD colspan=2 class="tr26 td77"><P class="p19 ft3">blandade</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td302"><P class="p195 ft3">finansiella</P></TD>
<TD colspan=4 class="tr23 td88"><P class="p90 ft3">holdingföretag</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft45">årligen på gruppnivå offentliggöra</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td127"><P class="p196 ft3">1. den</P></TD>
<TD colspan=3 class="tr26 td85"><P class="p101 ft3">juridiska</P></TD>
<TD colspan=2 class="tr26 td69"><P class="p1 ft45">strukturen</P></TD>
<TD class="tr26 td10"><P class="p19 ft3">på</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p354 ft2">112</P></TD>
<TD colspan=7 class="tr28 td190"><P class="p195 ft3">den grupp som företaget ingår i,</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_113">
<DIV>
<DIV id="id_1">
<P class="p164 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">en beskrivning av alla dotter- företag, betydande filialer och väsentliga anknutna företag i gruppen, och</SPAN></P>
<P class="p164 ft55"><SPAN class="ft3">3.</SPAN><SPAN class="ft65">gruppens organisations- och beslutsstruktur.</SPAN></P>
<P class="p446 ft56">Förseningsavgift för försäkrings- holdingföretag och blandade finansiella holdingföretag</P>
<P class="p119 ft3">58 §</P>
<P class="p164 ft3">Om ett försäkringsholdingföre- tag med huvudkontor i Sverige eller ett blandat finansiellt hol- dingföretag med huvudkontor i Sverige inte i tid rapporterar eller offentliggör information i enlighet med bestämmelserna i detta kapi- tel, får Finansinspektionen besluta att företaget ska betala en för- seningsavgift med högst 100 000 kronor.</P>
<P class="p447 ft3">Avgiften tillfaller staten.</P>
<P class="p310 ft3">59 §</P>
<P class="p138 ft47">Förseningsavgiften ska betalas till Finansinspektionen inom trettio dagar efter det att beslutet om den har fått laga kraft eller inom den längre tid som anges i beslutet.</P>
<P class="p203 ft3">60 §</P>
<P class="p136 ft68">Finansinspektionens beslut att ta ut förseningsavgift får verkställas utan föregående dom eller utslag, om avgiften inte har betalats inom den tid som anges i 59 §.</P>
<P class="p133 ft3">61 §</P>
<P class="p291 ft3">Om förseningsavgiften inte betalas inom den tid som anges i 59 §, ska Finansinspektionen lämna den obetalda avgiften för indrivning. Bestämmelser om indrivning av statliga fordringar finns i lagen (1993:891) om indrivning av statliga fordringar m.m.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">113</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_114">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td235"><P class="p195 ft3">62 §</P></TD>
<TD class="tr29 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td133"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td235"><P class="p196 ft3">En</P></TD>
<TD colspan=2 class="tr26 td97"><P class="p72 ft3">beslutad</P></TD>
<TD colspan=2 class="tr26 td205"><P class="p19 ft3">förseningsavgift</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">faller bort i den utsträckning verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">ställighet inte har skett inom fem</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft3">år från det att beslutet fick laga</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td235"><P class="p195 ft3">kraft.</P></TD>
<TD class="tr28 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td133"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr37 td190"><P class="p195 ft56">Ledningen i försäkringsholding-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft78">företag och blandade finansiella</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td305"><P class="p195 ft56">holdingföretag</P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td133"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td235"><P class="p195 ft3">63 §</P></TD>
<TD class="tr51 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td133"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p196 ft3">Ett</P></TD>
<TD colspan=4 class="tr23 td277"><P class="p19 ft3">försäkringsholdingföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft3">eller ett blandat finansiellt hol-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">dingföretag ska säkerställa att de</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">som avses ingå i styrelsen för</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td222"><P class="p195 ft3">företaget eller vara</P></TD>
<TD class="tr26 td133"><P class="p19 ft45">verkställande</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">direktör i det, eller vara ersättare</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft45">för någon av dem uppfyller de krav</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft3">som anges i 2 kap. 4 § 4.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p196 ft3">Ett</P></TD>
<TD colspan=4 class="tr23 td277"><P class="p19 ft3">försäkringsholdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">eller</P></TD>
<TD class="tr23 td89"><P class="p54 ft3">ett</P></TD>
<TD colspan=2 class="tr23 td161"><P class="p18 ft45">blandat</P></TD>
<TD class="tr23 td133"><P class="p19 ft3">finansiellt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft3">holdingföretag ska snarast möjligt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">till</P></TD>
<TD colspan=4 class="tr23 td277"><P class="p19 ft3">Finansinspektionen anmäla</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">ändringar av vilka som ingår i</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td190"><P class="p195 ft3">dess ledning enligt första stycket.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p196 ft3">Ett</P></TD>
<TD colspan=4 class="tr23 td277"><P class="p19 ft3">försäkringsholdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">eller</P></TD>
<TD class="tr23 td89"><P class="p54 ft3">ett</P></TD>
<TD colspan=2 class="tr23 td161"><P class="p18 ft45">blandat</P></TD>
<TD class="tr23 td133"><P class="p19 ft3">finansiellt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td305"><P class="p195 ft3">holdingföretag</P></TD>
<TD class="tr26 td108"><P class="p18 ft3">ska</P></TD>
<TD class="tr26 td133"><P class="p19 ft3">underrätta</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td190"><P class="p195 ft3">inspektionen om någon av de</P></TD>
</TR>
<TR>
<TD class="tr27 td177"><P class="p18 ft12"> </P></TD>
<TD colspan=5 class="tr27 td190"><P class="p195 ft60">personer som avses i första stycket</P></TD>
</TR>
</TABLE>
<P class="p448 ft47">har ersatts på grund av att han eller hon inte längre uppfyller lämplighetskraven.</P>
<P class="p449 ft56">Ingripande mot försäkrings- holdingföretag och blandade finansiella holdingföretag och dess ledning</P>
<TABLE cellpadding=0 cellspacing=0 class="t71">
<TR>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td306"><P class="p240 ft3">64 §</P></TD>
<TD class="tr4 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td62"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">Om någon i ledningen i ett</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">försäkringsholdingföretag eller ett</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td206"><P class="p19 ft3">blandat finansiellt holdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">inte uppfyller de krav som anges i</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td306"><P class="p240 ft3">2 kap. 4 §</P></TD>
<TD class="tr23 td107"><P class="p96 ft3">4,</P></TD>
<TD colspan=2 class="tr23 td121"><P class="p19 ft3">får Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td206"><P class="p19 ft3">ionen förelägga företaget att rätta</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td170"><P class="p240 ft3">till förhållandet.</P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td170"><P class="p241 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td62"><P class="p19 ft3">får före-</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td306"><P class="p240 ft3">lägga ett</P></TD>
<TD colspan=3 class="tr26 td281"><P class="p19 ft45">försäkringsholdingföre-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">114</P></TD>
<TD class="tr28 td306"><P class="p240 ft3">tag eller</P></TD>
<TD class="tr28 td107"><P class="p91 ft3">ett</P></TD>
<TD class="tr28 td112"><P class="p18 ft3">blandat</P></TD>
<TD class="tr28 td62"><P class="p19 ft3">finansiellt</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_115">
<TABLE cellpadding=0 cellspacing=0 class="t43">
<TR>
<TD class="tr29 td131"><P class="p18 ft45">holdingföretag</P></TD>
<TD class="tr29 td72"><P class="p90 ft3">att</P></TD>
<TD colspan=2 class="tr29 td193"><P class="p19 ft3">vidta åtgärder <SPAN class="ft2">Prop. 2015/16:9</SPAN></P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td118"><P class="p18 ft3">för att göra rättelse, om</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td118"><P class="p18 ft3">holdingföretaget inte uppfyller de</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td118"><P class="p18 ft3">krav som ställs på det enligt EU-</P></TD>
</TR>
<TR>
<TD class="tr26 td131"><P class="p18 ft3">förordningar</P></TD>
<TD class="tr26 td72"><P class="p18 ft3">som</P></TD>
<TD class="tr26 td123"><P class="p74 ft3">antagits</P></TD>
<TD class="tr26 td278"><P class="p95 ft3">med</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td118"><P class="p18 ft3">stöd av Solvens <NOBR>II-direktivet,</NOBR> detta</P></TD>
</TR>
<TR>
<TD class="tr27 td131"><P class="p18 ft60">kapitel eller</P></TD>
<TD colspan=2 class="tr27 td67"><P class="p43 ft60">föreskrifter</P></TD>
<TD class="tr27 td278"><P class="p95 ft60">som</P></TD>
</TR>
</TABLE>
<P class="p255 ft55">meddelats med stöd av detta kapitel.</P>
<P class="p186 ft56">Moderföretag utanför EES</P>
<P class="p450 ft49">Kontroll av likvärdighet</P>
<P class="p232 ft3">65 §</P>
<P class="p214 ft3">När ett moderföretag till ett försäkringsföretag är en försäk- ringsgivare från tredjeland, ett försäkringsholdingföretag med huvudkontor utanför EES eller ett blandat finansiellt holdingföretag med huvudkontor utanför EES enligt 2 § tredje stycket, gäller bestämmelserna i <NOBR>66–73</NOBR> §§, om Finansinspektionen skulle ha varit grupptillsynsmyndighet för det fall att kriterierna i artikel 247.2 i Solvens <NOBR>II-direktivet</NOBR> vore tillämpliga. Vid bedömningen av om inspektionen skulle ha varit grupptillsynsmyndighet ska det bortses från den del av toppen av gruppen som ligger utanför EES.</P>
<P class="p215 ft3">66 §</P>
<P class="p188 ft3">Finansinspektionen ska, om kommissionen inte antagit någon delegerad akt i frågan, kontrollera om den tillsyn som utövas av en tillsynsmyndighet i tredjeland är likvärdig med den grupptillsyn som föreskrivs i Solvens II- direktivet.</P>
<P class="p190 ft47">Finansinspektionen är skyldig att utföra en sådan kontroll på begäran av moderföretaget eller av en <NOBR>EES-försäkringsgivare</NOBR> inom gruppen.</P>
<P class="p335 ft2">115</P>
</DIV>
<DIV id="page_116">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td122"><P class="p195 ft3">67 §</P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td75"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td307"><P class="p196 ft3">Innan</P></TD>
<TD colspan=4 class="tr26 td1"><P class="p19 ft3">Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">beslutar i frågan om likvärdighet,</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td217"><P class="p195 ft3">ska inspektionen</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td103"><P class="p19 ft3">samråda med</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td307"><P class="p195 ft3">berörda</P></TD>
<TD colspan=2 class="tr26 td126"><P class="p18 ft3">behöriga</P></TD>
<TD colspan=2 class="tr26 td103"><P class="p19 ft3">myndigheter.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">Inspektionen ska också före ställ-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ningstagandet ha rådfrågat Euro-</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft45">peiska försäkrings- och tjänstepen-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td115"><P class="p195 ft3">sionsmyndigheten. Om en</P></TD>
<TD class="tr23 td75"><P class="p19 ft3">annan</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">myndighet har fattat beslut om</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td217"><P class="p195 ft3">likvärdighet,</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p77 ft3">får</P></TD>
<TD class="tr26 td75"><P class="p19 ft3">Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">inspektionen fatta ett beslut som</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">avviker från det bara om det har</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p195 ft3">skett</P></TD>
<TD colspan=2 class="tr26 td85"><P class="p18 ft3">väsentliga</P></TD>
<TD colspan=3 class="tr26 td180"><P class="p19 ft3">förändringar i</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td217"><P class="p195 ft3">tillsynsordningen</P></TD>
<TD class="tr23 td160"><P class="p77 ft3">i</P></TD>
<TD colspan=2 class="tr23 td103"><P class="p19 ft3">det tredjeland</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td217"><P class="p195 ft3">som avses.</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p196 ft3">Om</P></TD>
<TD colspan=3 class="tr26 td45"><P class="p147 ft3">Europeiska</P></TD>
<TD colspan=2 class="tr26 td103"><P class="p19 ft3">kommissionen</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">har bedömt att tillsynen inte är</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td307"><P class="p195 ft3">likvärdig,</P></TD>
<TD class="tr23 td161"><P class="p73 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p18 ft3">71 och</P></TD>
<TD class="tr23 td75"><P class="p19 ft3">72 §§</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td307"><P class="p195 ft3">tillämpas.</P></TD>
<TD class="tr24 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td75"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p451 ft3">68 §</P>
<P class="p411 ft3">Om ett försäkringsholdingföre- tag med huvudkontor utanför EES, ett blandat finansiellt holding- företag med huvudkontor utanför EES eller en försäkringsgivare från tredjeland är moderföretag till ett sådant moderföretag som avses i 2 § tredje stycket, ska den kontroll av likvärdighet som avses i 66 § utföras på nivån för detta företag i stället för på nivån för det företag som avses i 2 § tredje stycket.</P>
<P class="p452 ft3">Om likvärdig tillsyn inte utövas av tillsynsmyndigheten i det tredje- land som avses i första stycket, får Finansinspektionen besluta om en ny kontroll av likvärdighet på en lägre nivå, förutsatt att det där finns ett försäkringsholdingföretag med huvudkontor utanför EES, ett blandat finansiellt holdingföretag med huvudkontor utanför EES eller en försäkringsgivare från tredjeland som är moderföretag till ett försäkringsföretag.</P>
<P class="p289 ft2">116</P>
</DIV>
<DIV id="page_117">
<DIV>
<DIV id="id_1">
<P class="p26 ft49">Om tillsynen är likvärdig</P>
<P class="p226 ft3">69 §</P>
<P class="p164 ft3">Finansinspektionen ska förlita sig på den tillsyn som tillsynsmyn- digheten i tredjelandet utövar, om denna tillsyn bedöms vara lik- värdig med den grupptillsyn som föreskrivs i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p132 ft3">Om tillsynen bedöms vara likvärdig, får Finansinspektionen, efter samråd med berörda tillsynsmyndigheter och i ett enskilt fall, besluta att helt eller delvis inte utöva grupptillsyn på nivån för det företaget som finns i toppen av grupp inom EES. Ett sådant beslut får endast fattas om detta skulle leda till en effektivare tillsyn av gruppen.</P>
<P class="p199 ft49">Om tillsynen är tillfälligt likvärdig</P>
<P class="p226 ft3">70 §</P>
<P class="p136 ft45">Grupptillsynen ska utövas av Finansinspektionen i de fall Europeiska kommissionen har fattat ett beslut enligt artikel 260.5 i Solvens <NOBR>II-direktivet,</NOBR> om att den tillsyn som utövas av tillsynsmyn- digheten i tredjeland är tillfälligt likvärdig, samtidigt som det finns ett försäkringsföretag som är dotterföretag till ett moderföretag utanför EES och dotterföretaget har en balansomslutning som är större än balansomslutningen för moderföretaget.</P>
<P class="p453 ft49">Om tillsynen inte är likvärdig</P>
<P class="p222 ft3">71 §</P>
<P class="p134 ft45">Om tillsynen inte bedöms likvärdig, ska Finansinspektionen antingen besluta att bestämmel- serna om grupptillsyn i 4, 5, <NOBR>7–40,</NOBR> <NOBR>42–64</NOBR> och <NOBR>74–83</NOBR> §§ ska tillämpas på gruppen på samma sätt som om företaget i toppen av gruppen hade haft sitt huvudkontor inom EES, eller besluta att en sådan metod</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">117</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_118">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=7 class="tr29 td139"><P class="p18 ft3">som avses i 72 § ska tillämpas på</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p18 ft3">gruppen.</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p72 ft3">De</P></TD>
<TD colspan=3 class="tr23 td164"><P class="p147 ft3">allmänna</P></TD>
<TD colspan=2 class="tr23 td171"><P class="p18 ft3">principer</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft3">metoder som anges i 4, 5, <NOBR>7–40,</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td36"><P class="p18 ft3"><NOBR>42–64</NOBR></P></TD>
<TD colspan=2 class="tr26 td126"><P class="p163 ft3">och</P></TD>
<TD colspan=3 class="tr26 td149"><P class="p157 ft45"><NOBR>74–103</NOBR> §§</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft3">tillämpas på nivån för ett</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td183"><P class="p18 ft3">försäkringsholdingföretag</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">från</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p18 ft3">tredjeland,</P></TD>
<TD class="tr26 td55"><P class="p90 ft3">ett</P></TD>
<TD colspan=2 class="tr26 td112"><P class="p158 ft45">blandat</P></TD>
<TD colspan=2 class="tr26 td77"><P class="p22 ft45">finansiellt</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td179"><P class="p18 ft3">holdingföretag</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p148 ft3">från</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft45">tredjeland</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td36"><P class="p18 ft3">eller</P></TD>
<TD class="tr23 td107"><P class="p18 ft3">en</P></TD>
<TD colspan=4 class="tr23 td54"><P class="p331 ft45">försäkringsgivare</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">från</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p18 ft3">tredjeland.</P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p19 ft3">Vid beräkningen av gruppsol-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft3">vens ska ett moderföretag i</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td171"><P class="p18 ft3">tredjeland</P></TD>
<TD colspan=3 class="tr26 td22"><P class="p72 ft3">hanteras</P></TD>
<TD class="tr26 td96"><P class="p77 ft3">som</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td54"><P class="p18 ft3">försäkringsföretag</P></TD>
<TD class="tr23 td72"><P class="p160 ft3">som</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft3">omfattas</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft3">av samma villkor för att poster i</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft3">kapitalbasen ska få medräknas för</P></TD>
</TR>
</TABLE>
<P class="p407 ft47">att täcka solvenskapitalkravet som gäller enligt 7 kap. <NOBR>2–11</NOBR> §§.</P>
<P class="p435 ft3">72 §</P>
<P class="p411 ft3">Efter att ha hört berörda behöriga myndigheter får Finans- inspektionen besluta att använda andra tillsynsmetoder än de som följer av 4, 5, <NOBR>7–40,</NOBR> <NOBR>42–64</NOBR> och 74– 103 §§, om dessa metoder säkerställer att tillsynen över företagen i gruppen är tillräcklig.</P>
<P class="p454 ft3">Finansinspektionen ska under- rätta de berörda behöriga myndig- heterna, Europeiska kommissionen och Europeiska försäkrings- och tjänstepensionsmyndigheten när sådana andra tillsynsmetoder används.</P>
<P class="p432 ft3">73 §</P>
<P class="p411 ft3">Finansinspektionen får med stöd av 72 § begära att en ägare som har ett bestämmande inflytande över försäkringsföretaget inrättar ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag med huvudkontor inom EES. Inspektionen får då besluta att bestämmelserna i denna lag ska tillämpas på de företag i den grupp som leds av detta holdingföretag.</P>
<P class="p455 ft2">118</P>
</DIV>
<DIV id="page_119">
<DIV>
<DIV id="id_1">
<P class="p26 ft56">Nationell undergrupptillsyn</P>
<P class="p456 ft61">Beslut om nationell undergrupptillsyn</P>
<P class="p133 ft3">74 §</P>
<P class="p136 ft45">Om det moderföretag som finns i toppen av en grupp enligt 4 § har huvudkontor i ett annat land inom EES än Sverige, får Finansinspekt- ionen besluta att bestämmelserna om grupptillsyn ska tillämpas även på nivån för ett sådant försäk- ringsföretag som avses i 2 § andra stycket 1 eller 2 eller på nivån för ett sådant försäkringsholdingföre- tag med huvudkontor i Sverige eller blandat finansiellt holding- företag med huvudkontor i Sverige som avses i 2 § andra stycket 3.</P>
<P class="p228 ft3">75 §</P>
<P class="p164 ft47">Ett beslut enligt 74 § får begränsas så att det avser ett eller flera av följande områden för grupptillsyn:</P>
<P class="p121 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">gruppsolvens enligt </SPAN><NOBR>16–36</NOBR> §§,</P>
<P class="p246 ft45"><SPAN class="ft3">2.</SPAN><SPAN class="ft64">väsentliga riskkoncentrationer och interna transaktioner inom en grupp enligt 37 och 38 §§, och</SPAN></P>
<P class="p164 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">riskhantering och internkon- troll enligt 42 och 43 §§.</SPAN></P>
<P class="p164 ft3">Innan Finansinspektionen fattar ett sådant beslut som avses i 74 § ska inspektionen samråda med grupptillsynsmyndigheten och det moderföretag inom EES som finns</P>
<P class="p277 ft3"><SPAN class="ft3">i</SPAN><SPAN class="ft54">toppen av en grupp enligt 4 §.</SPAN></P>
<P class="p457 ft69">Beslut om nationell undergrupptillsyn vid tillämpning av särskild tillsynsordning</P>
<P class="p225 ft3">76 §</P>
<P class="p138 ft47">Finansinspektionen får inte besluta om nationell undergrupp- tillsyn enligt 74 §, om det företag som finns i toppen av gruppen inom EES har fått ett sådant till- stånd som avses i artikel 237.1 första stycket i Solvens II-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">119</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_120">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td190"><P class="p195 ft3">direktivet att omfattas av en</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td190"><P class="p195 ft3">särskild tillsynsordning.</P></TD>
</TR>
<TR>
<TD class="tr47 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td190"><P class="p195 ft3">77 §</P></TD>
</TR>
</TABLE>
<P class="p436 ft3">Om Finansinspektionen har beslutat om nationell undergrupp- tillsyn och det företag som finns i toppen av gruppen inom EES får tillstånd enligt artikel 237.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> att omfattas av en särskild tillsyns- ordning, ska inspektionen upphäva beslutet om undergrupptillsyn.</P>
<P class="p458 ft3">78 §</P>
<P class="p459 ft3">Om Finansinspektionen har beslutat om nationell undergrupp- tillsyn avseende gruppsolvens, får det företag som finns i toppen av gruppen inom Sverige inte ges tillstånd att låta något dotter- företag omfattas av den särskilda tillsynsordning som avses i 85 §.</P>
<P class="p460 ft63">Beräkning av gruppsolvens efter beslut om nationell undergrupptillsyn</P>
<P class="p461 ft3">79 §</P>
<P class="p462 ft3">Den metod som grupptillsyns- myndigheten har fastställt för beräkning av gruppsolvens enligt artikel 220 i Solvens <NOBR>II-direktivet</NOBR> ska gälla även för företag som omfattas av ett beslut om nationell undergrupptillsyn avseende gruppsolvens.</P>
<P class="p463 ft61">Interna modeller och nationell undergrupptillsyn</P>
<TABLE cellpadding=0 cellspacing=0 class="t71">
<TR>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td308"><P class="p240 ft3">80 §</P></TD>
<TD class="tr4 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td72"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">Om det företag som enligt 4 §</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td206"><P class="p19 ft3">finns i toppen av en grupp inom</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">EES har fått tillstånd enligt artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">231.1 eller artikel 233.5 i Solvens</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td206"><P class="p19 ft3"><NOBR>II-direktivet</NOBR> att använda en intern</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td308"><P class="p240 ft3">modell</P></TD>
<TD class="tr23 td113"><P class="p18 ft3">för</P></TD>
<TD class="tr23 td45"><P class="p18 ft3">beräkningen</P></TD>
<TD class="tr23 td72"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td308"><P class="p240 ft3">gruppens</P></TD>
<TD colspan=2 class="tr23 td130"><P class="p74 ft45">solvenskapitalkrav</P></TD>
<TD class="tr23 td72"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td206"><P class="p19 ft3">solvenskapitalkravet för de försäk-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">120</P></TD>
<TD colspan=2 class="tr28 td309"><P class="p240 ft3">ringsföretag</P></TD>
<TD class="tr28 td45"><P class="p54 ft3">och</P></TD>
<TD class="tr28 td72"><P class="p19 ft3">EES-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_121">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">försäkringsgivare som ingår i gruppen, ska den interna modellen gälla även för företag i gruppen som omfattas av ett beslut om nat- ionell undergrupptillsyn avseende gruppsolvens.</P>
<P class="p203 ft3">81 §</P>
<P class="p244 ft3">Finansinspektionen får besluta om kapitaltillägg till gruppens sol- venskapitalkrav för det företag som finns i toppen av gruppen inom Sverige i en sådan situation som avses i 80 §, om</P>
<P class="p138 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">riskprofilen hos det företag som finns i toppen i undergruppen avviker väsentligt från den risk- profil som den interna modellen är baserad på, och</SPAN></P>
<P class="p291 ft47"><SPAN class="ft3">2.</SPAN><SPAN class="ft58">företaget inte vidtar rättelse efter det att inspektionen har förelagt företaget att vidta åtgärder.</SPAN></P>
<P class="p225 ft3">82 §</P>
<P class="p136 ft45">Om kapitaltillägg enligt 81 § på grund av särskilda omständigheter inte är en lämplig åtgärd, får Finansinspektionen under de förutsättningar som anges i 81 § 1 och 2 i stället besluta att företaget som finns i toppen av under- gruppen ska beräkna undergrup- pens solvenskapitalkrav enligt standardformeln.</P>
<P class="p464 ft61">Överenskommelser om samordnad grupptillsyn över en undergrupp</P>
<P class="p133 ft3">83 §</P>
<P class="p246 ft3">Finansinspektionen får komma överens med behöriga myn- digheter om samordning av grupp- tillsynen över en undergrupp som avses i 74 § och en motsvarande undergrupp i dessa behöriga myn- digheters hemländer.</P>
<P class="p132 ft47">Om en överenskommelse enligt första stycket träffats, får nationell undergrupptillsyn enligt 74 § inte utövas.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">121</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_122">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr29 td242"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=6 class="tr29 td190"><P class="p19 ft3">Bestämmelserna i artikel 216.2–</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">216.6 i Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td142"><P class="p195 ft3">nationell</P></TD>
<TD colspan=3 class="tr23 td276"><P class="p148 ft45">undergrupptillsyn</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">gälla i tillämpliga delar vid</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td142"><P class="p195 ft3">samordnad</P></TD>
<TD colspan=4 class="tr26 td35"><P class="p19 ft3">grupptillsyn över en</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td196"><P class="p195 ft3">undergrupp.</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td310"><P class="p196 ft3">Om Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p22 ft3">träffar</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td142"><P class="p195 ft3">en sådan</P></TD>
<TD colspan=3 class="tr26 td276"><P class="p99 ft45">överenskommelse</P></TD>
<TD class="tr26 td148"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">avses i första stycket, ska</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td196"><P class="p195 ft3">inspektionen</P></TD>
<TD class="tr23 td164"><P class="p52 ft3">informera</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p19 ft3">såväl</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td310"><P class="p195 ft3">grupptillsynsmyndigheten</P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">företaget som finns i toppen av</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">gruppen inom EES om skälen för</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td310"><P class="p195 ft3">överenskommelsen.</P></TD>
<TD class="tr24 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr51 td190"><P class="p195 ft56">Tillsyn över vissa grupper med</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td310"><P class="p195 ft56">centraliserad riskhantering</P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td310"><P class="p195 ft56">– särskild tillsynsordning</P></TD>
<TD class="tr24 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr51 td190"><P class="p195 ft49">Ansökan om tillstånd för dotter-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft49">företag att omfattas av särskild</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td196"><P class="p195 ft49">tillsynsordning</P></TD>
<TD class="tr24 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td311"><P class="p195 ft3">84 §</P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p19 ft3">Ett försäkringsföretag, en EES-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">försäkringsgivare, ett försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td196"><P class="p195 ft3">holdingföretag</P></TD>
<TD colspan=3 class="tr23 td130"><P class="p19 ft3">med huvudkontor</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">inom EES eller ett blandat finansi-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">ellt holdingföretag med huvud-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">kontor inom EES som är moder-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td311"><P class="p195 ft3">företag</P></TD>
<TD class="tr23 td232"><P class="p18 ft3">till</P></TD>
<TD class="tr23 td10"><P class="p101 ft3">ett</P></TD>
<TD colspan=3 class="tr23 td130"><P class="p19 ft3">försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">får ansöka om tillstånd för dotter-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">företag att omfattas av bestämmel-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">serna om särskild tillsynsordning i</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3"><NOBR>88–95</NOBR> §§. Ansökan ska ges in till</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td310"><P class="p195 ft3">Finansinspektionen.</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td311"><P class="p196 ft3">När</P></TD>
<TD colspan=3 class="tr23 td93"><P class="p18 ft45">Finansinspektionen</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p19 ft45">tagit</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">emot en ansökan enligt första</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td311"><P class="p195 ft3">stycket,</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p101 ft3">ska</P></TD>
<TD class="tr23 td164"><P class="p182 ft45">inspektionen</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p19 ft3">utan</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">dröjsmål överlämna den till övriga</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td312"><P class="p195 ft3">medlemmar i tillsynskollegiet.</P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr37 td190"><P class="p195 ft49">Beslut om särskild tillsynsordning</P></TD>
</TR>
<TR>
<TD class="tr36 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td311"><P class="p195 ft3">85 §</P></TD>
<TD class="tr36 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p19 ft3">Finansinspektionen ska inom tre</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">månader från den dag då alla</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td312"><P class="p195 ft3">medlemmar i tillsynskollegiet</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">fått</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">del av en ansökan enligt artikel</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">237.1 i Solvens <NOBR>II-direktivet,</NOBR> om</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p354 ft2">122</P></TD>
<TD class="tr28 td311"><P class="p195 ft3">möjligt,</P></TD>
<TD colspan=3 class="tr28 td93"><P class="p154 ft3">komma överens</P></TD>
<TD class="tr28 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td148"><P class="p22 ft3">med</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_123">
<TABLE cellpadding=0 cellspacing=0 class="t72">
<TR>
<TD class="tr29 td123"><P class="p18 ft3">övriga</P></TD>
<TD class="tr29 td173"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr29 td67"><P class="p1 ft3">medlemmar</P></TD>
<TD class="tr29 td169"><P class="p19 ft2"><SPAN class="ft3">i </SPAN>Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td150"><P class="p18 ft3">tillsynskollegiet</P></TD>
<TD class="tr26 td12"><P class="p147 ft3">om</P></TD>
<TD colspan=3 class="tr26 td286"><P class="p95 ft3">vilket beslut</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td118"><P class="p18 ft3">som bör fattas med anledning av</P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p18 ft3">ansökan.</P></TD>
<TD colspan=4 class="tr23 td247"><P class="p18 ft3">Inspektionen</P></TD>
<TD class="tr23 td148"><P class="p18 ft3">ska</P></TD>
<TD class="tr23 td169"><P class="p95 ft3">fatta</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft3">beslut</P></TD>
<TD class="tr26 td173"><P class="p1 ft3">i</P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td76"><P class="p90 ft3">enlighet</P></TD>
<TD class="tr26 td169"><P class="p95 ft3">med</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td138"><P class="p18 ft3">överenskommelsen.</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p147 ft3">Beslutet</P></TD>
<TD class="tr23 td169"><P class="p95 ft3">ska</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td118"><P class="p18 ft3">innehålla de skäl som bestämt</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft3">utgången</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft3">i</P></TD>
<TD colspan=3 class="tr26 td76"><P class="p29 ft3">ärendet</P></TD>
<TD class="tr26 td169"><P class="p95 ft3">och</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td51"><P class="p18 ft3">överlämnas</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft3">till</P></TD>
<TD colspan=3 class="tr23 td286"><P class="p95 ft3">sökandena.</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td118"><P class="p18 ft3">Beslutet är bindande för de</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft3">berörda</P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td85"><P class="p147 ft3">företagen</P></TD>
<TD class="tr26 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td169"><P class="p95 ft3">och</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr27 td138"><P class="p18 ft60">Finansinspektionen</P></TD>
<TD class="tr27 td148"><P class="p18 ft60">och</P></TD>
<TD class="tr27 td148"><P class="p38 ft60">ska</P></TD>
<TD class="tr27 td169"><P class="p95 ft79">ligga</P></TD>
</TR>
</TABLE>
<P class="p465 ft3">till grund för inspektionens tillsyn. Om en sådan överenskommelse som avses i första stycket inte kan träffas inom den angivna perioden, ska Finansinspektionen, när inspektionen är grupptillsynsmyndighet, ensam fatta beslut med anledning av ansökan. Beslutet ska innehålla de skäl som bestämt utgången i ärendet och redovisa synpunkter och reservationer från behöriga myndigheter som kommit till uttryck under tremånadersperio- den. Beslutet ska överlämnas till sökanden och till övriga berörda tillsynsmyndigheter. Även ett sådant beslut är bindande för de berörda företagen och Finansinspektionen och ska ligga till grund för inspektionens tillsyn.</P>
<P class="p466 ft63">Hänskjutande till Europeiska försäkrings- och tjänstepensionsmyndigheten vid oenighet om ansökningar</P>
<TABLE cellpadding=0 cellspacing=0 class="t73">
<TR>
<TD class="tr29 td133"><P class="p18 ft3">86 §</P></TD>
<TD class="tr29 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td149"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td42"><P class="p43 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td153"><P class="p160 ft3">får</P></TD>
<TD class="tr26 td149"><P class="p141 ft3">hän-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td287"><P class="p18 ft3">skjuta ett ärende till Europeiska</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td287"><P class="p18 ft3">försäkrings- och tjänstepensions-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td287"><P class="p18 ft3">myndigheten i enlighet med artikel</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td287"><P class="p18 ft3">19 i förordning (EU) nr</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td133"><P class="p18 ft3">1094/2010,</P></TD>
<TD colspan=2 class="tr23 td58"><P class="p147 ft3">i lydelsen</P></TD>
<TD class="tr23 td149"><P class="p141 ft3">enligt</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td42"><P class="p18 ft3">Europaparlamentets</P></TD>
<TD class="tr26 td153"><P class="p18 ft3">och</P></TD>
<TD class="tr26 td149"><P class="p141 ft45">rådets</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td133"><P class="p18 ft3">direktiv</P></TD>
<TD colspan=2 class="tr23 td58"><P class="p18 ft3">2014/51/EU,</P></TD>
<TD class="tr23 td149"><P class="p141 ft3">om</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td133"><P class="p18 ft3">inspektionen</P></TD>
<TD class="tr23 td32"><P class="p29 ft3">inte</P></TD>
<TD class="tr23 td153"><P class="p309 ft3">inom</P></TD>
<TD class="tr23 td149"><P class="p141 ft3">tre</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td287"><P class="p18 ft3">månader kan komma överens med</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td42"><P class="p18 ft3">berörda behöriga</P></TD>
<TD colspan=2 class="tr28 td159"><P class="p141 ft45">myndigheter</P></TD>
<TD class="tr28 td136"><P class="p19 ft2">123</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_124">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td75"><P class="p18 ft3">enligt</P></TD>
<TD class="tr29 td36"><P class="p56 ft3">85 §</P></TD>
<TD class="tr29 td15"><P class="p18 ft3">första</P></TD>
<TD class="tr29 td15"><P class="p154 ft45">stycket.</P></TD>
<TD class="tr29 td148"><P class="p22 ft3">Ett</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft3">ärende får inte hänskjutas till</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">Europeiska</P></TD>
<TD colspan=2 class="tr23 td67"><P class="p31 ft3">försäkrings-</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td168"><P class="p18 ft3">tjänstepensionsmyndigheten</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">efter</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td75"><P class="p18 ft3">det att</P></TD>
<TD colspan=3 class="tr26 td42"><P class="p161 ft3">tremånadersperioden</P></TD>
<TD class="tr26 td148"><P class="p19 ft3">löpt</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td168"><P class="p18 ft3">ut eller ett beslut har fattats.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p19 ft3">Om ett ärende som avses i första</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td75"><P class="p18 ft3">stycket</P></TD>
<TD colspan=4 class="tr26 td137"><P class="p19 ft3">hänskjutits till Europeiska</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td247"><P class="p18 ft3">försäkrings-</P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td168"><P class="p18 ft3">tjänstepensionsmyndigheten</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft3">det beslut som föreslås av panelen</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">i enlighet med artiklarna 41.2,</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft3">41.3 samt 44.1.3 i förordning (EU)</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft3">nr 1094/2010, i lydelsen enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td278"><P class="p18 ft3">Europaparlamentets</P></TD>
<TD colspan=2 class="tr23 td195"><P class="p19 ft3">och rådets</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft45">direktiv</P></TD>
<TD colspan=4 class="tr23 td137"><P class="p19 ft3">2014/51/EU, avvisas, ska</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft45">grupptillsynsmyndigheten fatta det</P></TD>
</TR>
<TR>
<TD class="tr28 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td278"><P class="p18 ft3">slutliga beslutet<SPAN class="ft2">.</SPAN></P></TD>
<TD class="tr28 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td148"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p451 ft3">87 §</P>
<P class="p410 ft47">Tillstånd att omfattas av särskild tillsynsordning får meddelas end- ast om</P>
<P class="p411 ft3">1. Finansinspektionen utövar grupptillsyn över moderföretaget på gruppnivå och inte har beslutat att utelämna dotterföretaget med stöd av 11 §,</P>
<P class="p411 ft3">2. dotterföretaget omfattas av moderföretagets riskhanterings- processer och mekanismer för internkontroll samt de berörda myndigheterna har konstaterat att moderföretaget utövar en ansvarsfull ledning över dotterföretaget,</P>
<P class="p459 ft3">3. moderföretaget har fått ett godkännande enligt artikel 246.4 i Solvens <NOBR>II-direktivet</NOBR> att göra en egen risk- och solvensbedömning som omfattar hela gruppen och på nivån för dotterföretaget, och</P>
<P class="p467 ft47">4. moderföretaget har fått ett godkännande enligt artikel 256.2 i Solvens <NOBR>II-direktivet</NOBR> att offent- ligöra en gemensam solvens- och verksamhetsrapport på gruppnivå och på nivån för dotterföretaget.</P>
<P class="p210 ft2">124</P>
</DIV>
<DIV id="page_125">
<DIV>
<DIV id="id_1">
<P class="p468 ft61">Innebörden av särskild tillsynsord- ning</P>
<P class="p203 ft3">88 §</P>
<P class="p291 ft3">Ett moderföretag som fått till- stånd enligt 85 § ska beräkna solvenskapitalkravet för ett dotter- företag som omfattas av särskild tillsynsordning även enligt <NOBR>89–95</NOBR> §§. Beräkningarna ska inte påverka tillämpningen av bestäm- melserna i 29 §.</P>
<P class="p469 ft63">Åtgärder för det fall dotterföre- tagets riskprofil avviker från en intern modell inom en grupp</P>
<P class="p119 ft3">89 §</P>
<P class="p246 ft45">När solvenskapitalkravet för ett försäkringsföretag som är ett dotterföretag beräknas med en intern modell som beslutats enligt 25 §, får Finansinspektionen, om inspektionen tagit emot en ansökan enligt 84 §, i de fall som avses i 17 kap. 24 §, lämna ett förslag till övriga medlemmar i tillsyns- kollegiet om att det ska fastställas ett kapitaltillägg för dotterföre- taget utöver det solvenskapitalkrav som följer av en tillämpning av den interna modellen. Finans- inspektionen får föreslå ett sådant kapitaltillägg endast om</P>
<P class="p470 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">dotterföretagets riskprofil avviker väsentligt från den interna modellen, och</SPAN></P>
<P class="p164 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företaget inte inom skälig tid efter inspektionens underrättelse om avvikelsen har anpassat model- len till sin riskprofil.</SPAN></P>
<P class="p201 ft68">Om ett sådant kapitaltillägg som avses i första stycket på grund av särskilda omständigheter inte är en lämplig åtgärd, får Finans- inspektionen i stället föreslå till- synskollegiet att dotterföretaget ska beräkna sitt solvenskapitalkrav enligt standardformeln i 8 kap. 1– 3 och <NOBR>5–11</NOBR> §§.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">125</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_126">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr29 td242"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=10 class="tr29 td190"><P class="p195 ft49">Åtgärder för det fall dotterföre-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft49">tagets riskprofil avviker väsentligt</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft49">från de antaganden som gjorts för</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td258"><P class="p195 ft49">beräkningen enligt standard-</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td168"><P class="p195 ft49">formeln</P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td184"><P class="p195 ft3">90 §</P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td184"><P class="p196 ft3">När</P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td300"><P class="p18 ft3">solvenskapitalkravet</P></TD>
<TD class="tr26 td12"><P class="p22 ft3">för</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">dotterföretaget beräknas med stan-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">dardformeln</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p90 ft3">får</P></TD>
<TD colspan=5 class="tr23 td58"><P class="p19 ft3">Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">ionen, om inspektionen tagit emot</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">en ansökan enligt 84 §, i undan-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">tagsfall föreslå att företaget ersät-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">ter en undergrupp av parametrar</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">enligt standardformeln med före-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">tagsspecifika</P></TD>
<TD colspan=5 class="tr23 td97"><P class="p94 ft3">parametrar</P></TD>
<TD class="tr23 td148"><P class="p147 ft3">när</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">det</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft45">beräknar teckningsriskmoduler för</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">livförsäkring, skadeförsäkring och</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td273"><P class="p195 ft3">sjukförsäkring,</P></TD>
<TD class="tr23 td74"><P class="p101 ft3">i</P></TD>
<TD colspan=4 class="tr23 td171"><P class="p74 ft3">enlighet</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">17 kap. 22 §. Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">får lämna ett sådant förslag endast</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td184"><P class="p195 ft3">om</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p19 ft3">1. dotterföretagets riskprofil av-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">viker väsentligt från de antagan-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">den som gjorts för beräkningen</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td258"><P class="p195 ft3">enligt standardformeln, och</P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">2. företaget inte inom skälig tid</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td184"><P class="p195 ft3">efter</P></TD>
<TD colspan=5 class="tr23 td103"><P class="p77 ft3">inspektionens</P></TD>
<TD colspan=4 class="tr23 td51"><P class="p19 ft3">underrättelse</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td184"><P class="p195 ft3">om</P></TD>
<TD colspan=4 class="tr26 td76"><P class="p18 ft3">avvikelsen</P></TD>
<TD colspan=2 class="tr26 td14"><P class="p18 ft3">har</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td158"><P class="p19 ft45">anpassat</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td258"><P class="p195 ft45">antagandena till sin riskprofil.</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Finansinspektionen får under de</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">förutsättningar som anges i första</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td168"><P class="p195 ft3">stycket,</P></TD>
<TD colspan=3 class="tr23 td123"><P class="p77 ft3">i de fall</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td55"><P class="p18 ft3">som</P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft3">avses i</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td274"><P class="p195 ft3">17 kap. 24 §,</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td192"><P class="p317 ft3">föreslå</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td158"><P class="p19 ft3">tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td168"><P class="p195 ft45">kollegiet</P></TD>
<TD class="tr26 td98"><P class="p72 ft3">ett</P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td149"><P class="p18 ft3">kapitaltillägg</P></TD>
<TD class="tr26 td12"><P class="p19 ft3">för</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td273"><P class="p195 ft3">dotterföretaget</P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td171"><P class="p1 ft3">utöver</P></TD>
<TD class="tr23 td12"><P class="p19 ft3">det</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td313"><P class="p195 ft3">solvenskapitalkrav</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td47"><P class="p18 ft3">som</P></TD>
<TD class="tr23 td12"><P class="p22 ft3">en</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td274"><P class="p195 ft3">tillämpning</P></TD>
<TD class="tr26 td40"><P class="p98 ft3">av</P></TD>
<TD colspan=6 class="tr26 td276"><P class="p19 ft3">standardformeln</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td168"><P class="p195 ft3">medför.</P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr37 td258"><P class="p195 ft49">Beslut efter överenskommelse</P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr28 td314"><P class="p195 ft50">inom tillsynskollegiet</P></TD>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td184"><P class="p195 ft3">91 §</P></TD>
<TD class="tr37 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p19 ft3">Finansinspektionen ska redovisa</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft3">skälen för de förslag som avses i</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td190"><P class="p195 ft3">89 och 90 §§ för dotterföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td184"><P class="p195 ft3">och</P></TD>
<TD colspan=6 class="tr23 td284"><P class="p77 ft3">tillsynskollegiet.</P></TD>
<TD colspan=3 class="tr23 td116"><P class="p19 ft3">Finansin-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td190"><P class="p195 ft45">spektionen ska, om möjligt, komma</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td168"><P class="p195 ft3">överens</P></TD>
<TD class="tr26 td98"><P class="p77 ft3">med</P></TD>
<TD colspan=3 class="tr26 td192"><P class="p147 ft45">övriga</P></TD>
<TD colspan=4 class="tr26 td51"><P class="p19 ft3">myndigheter</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p354 ft2">126</P></TD>
<TD class="tr28 td184"><P class="p195 ft3">inom</P></TD>
<TD colspan=6 class="tr28 td284"><P class="p98 ft45">tillsynskollegiet</P></TD>
<TD colspan=3 class="tr28 td116"><P class="p19 ft3">om vilket</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_127">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">beslut som ska fattas med anledning av de föreslagna åtgärderna. Finansinspektionen ska även fatta ett beslut i enlighet med överenskommelsen.</P>
<P class="p471 ft80">Åtgärder om solvenskapitalkravet inte är uppfyllt</P>
<P class="p203 ft3">92 §</P>
<P class="p201 ft45">Om ett dotterföretag som omfat- tas av särskild tillsynsordning inte uppfyller solvenskapitalkravet, ska Finansinspektionen utan dröjsmål överlämna den åtgärdsplan till tillsynskollegiet som dotterföre- taget efter föreläggande enligt 18 kap. 4 § lämnat in till inspek- tionen för att inom sex månader från det att bristen konstaterades återupprätta nivån för kapitalbas- medlen eller reducera sin risk- profil för att åter uppfylla solvens- kapitalkravet. Finansinspektionen ska även lämna ett förslag till godkännande av planen till till- synskollegiet. Finansinspektionens skyldigheter enligt denna bestäm- melse ska inte påverka motsvar- ande bestämmelser som gäller för tillsynen av ett enskilt försäkrings- företag.</P>
<P class="p472 ft45">Finansinspektionen ska, om möjligt, inom fyra månader från dagen då bristen konstaterades träffa en överenskommelse inom tillsynskollegiet om inspektionens förslag till godkännande av åtgärdsplanen. Finansinspektionen ska fatta ett beslut i enlighet med överenskommelsen.</P>
<P class="p473 ft63">Åtgärder vid försämring av de ekonomiska förhållandena i ett dotterföretag</P>
<P class="p225 ft3">93 §</P>
<P class="p138 ft47">Om Finansinspektionen konsta- terar försämringar av de ekonom- iska förhållandena i ett dotter- företag som omfattas av särskild</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">127</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_128">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td139"><P class="p18 ft3">tillsynsordning, ska inspektionen</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p18 ft3">utan dröjsmål underrätta tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">kollegiet om de åtgärder som</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">inspektionen föreslår. De före-</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p18 ft45">slagna åtgärderna ska diskuteras i</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">tillsynskollegiet, om det inte är en</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td201"><P class="p18 ft3">krissituation.</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p19 ft3">Finansinspektionen ska inom en</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">månad från underrättelsen, om det</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">är möjligt, komma överens med</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td267"><P class="p18 ft3">övriga</P></TD>
<TD class="tr26 td205"><P class="p18 ft3">myndigheter</P></TD>
<TD class="tr26 td96"><P class="p19 ft3">inom</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td201"><P class="p18 ft3">tillsynskollegiet om vilket</P></TD>
<TD class="tr23 td96"><P class="p19 ft45">beslut</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">som ska fattas med anledning av</P></TD>
</TR>
<TR>
<TD class="tr24 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td201"><P class="p18 ft3">de föreslagna åtgärderna.</P></TD>
<TD class="tr24 td96"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p474 ft61">När en överenskommelse inte kan träffas</P>
<P class="p451 ft3">94 §</P>
<P class="p459 ft3">Om en sådan överenskommelse som avses i 92 § andra stycket eller 93 § andra stycket inte kan träffas inom den angivna tids- perioden, ska Finansinspektionen ensam fatta ett beslut. Beslutet ska innehålla de skäl som har bestämt utgången i ärendet och redovisa synpunkter och reservationer från berörda behöriga myndigheter som kommit till uttryck under peri- oden.</P>
<P class="p475 ft61">Åtgärder om minimikapitalkravet inte är uppfyllt</P>
<TABLE cellpadding=0 cellspacing=0 class="t71">
<TR>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td315"><P class="p240 ft3">95 §</P></TD>
<TD class="tr4 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td72"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">Om ett dotterföretag som omfat-</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p19 ft3">tas av särskild tillsynsordning inte</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">uppfyller minimikapitalkravet, ska</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">Finansinspektionen utan dröjsmål</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td316"><P class="p240 ft3">överlämna</P></TD>
<TD class="tr26 td78"><P class="p476 ft3">den</P></TD>
<TD colspan=2 class="tr26 td259"><P class="p19 ft3">finansiella</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td317"><P class="p240 ft3">saneringsplan till</P></TD>
<TD colspan=2 class="tr23 td259"><P class="p22 ft45">tillsynskollegiet</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">som dotterföretaget enligt 18 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p19 ft3">8 § överlämnat till inspektionen.</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">Finansinspektionen ska även infor-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td315"><P class="p240 ft3">mera</P></TD>
<TD colspan=3 class="tr23 td42"><P class="p331 ft3">tillsynskollegiet om</P></TD>
<TD class="tr23 td72"><P class="p19 ft3">varje</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td315"><P class="p240 ft3">åtgärd</P></TD>
<TD class="tr26 td36"><P class="p50 ft3">som</P></TD>
<TD colspan=2 class="tr26 td67"><P class="p147 ft45">dotterföretaget</P></TD>
<TD class="tr26 td72"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">vidta för att åter uppfylla minimi-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td206"><P class="p19 ft3">kapitalkravet. Finansinspektionens</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td206"><P class="p19 ft3">skyldigheter enligt denna bestäm-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">128</P></TD>
<TD class="tr28 td315"><P class="p240 ft3">melse</P></TD>
<TD class="tr28 td36"><P class="p147 ft3">ska</P></TD>
<TD class="tr28 td78"><P class="p18 ft3">inte</P></TD>
<TD class="tr28 td29"><P class="p1 ft3">påverka</P></TD>
<TD class="tr28 td72"><P class="p19 ft3">mot-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_129">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">svarande bestämmelser som gäller för tillsynen av ett enskilt försäk- ringsföretag.</P>
<P class="p417 ft63">Hänskjutande till Europeiska försäkrings- och tjänstepensions- myndigheten vid oenighet om åtgärdsförslag</P>
<P class="p133 ft3">96 §</P>
<P class="p244 ft3">Finansinspektionen får hän- skjuta ett ärende till Europeiska försäkrings- och tjänstepensions- myndigheten i enlighet med artikel 19 i förordning (EU) nr 1094/2010, i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU, om inspek- tionen inte inom angiven tid kan komma överens med grupptillsyns- myndigheten angående sådana förslag som avses i 89, 90, 92 och 93 §§.</P>
<P class="p200 ft3">Om Finansinspektionen är grupptillsynsmyndighet och inte kan komma överens med den behöriga myndighet som aukto- riserat en <NOBR>EES-försäkringsgivare</NOBR> som är ett dotterföretag och som omfattas av särskild tillsynsord- ning, får inspektionen under de förutsättningar som anges i första stycket hänskjuta ärendet till Europeiska försäkrings- och tjänstepensionsmyndigheten.</P>
<P class="p291 ft3">Gäller ett ärende ett förslag enligt 89 eller 90 § får det hänskjutas till Europeiska försäkrings- och tjänstepensions- myndigheten inom en månad från inspektionens förslag.</P>
<P class="p202 ft45">Finansinspektionen får inte hänskjuta ett ärende enligt 92 eller 93 § till Europeiska försäkrings- och tjänstepensionsmyndigheten, om det är en krissituation och inte heller efter det att fyramånaders- perioden i 92 § andra stycket eller enmånadsperioden i 93 § andra stycket har löpt ut.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">129</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_130">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td262"><P class="p195 ft3">97 §</P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p19 ft3">Om ett ärende hänskjutits till</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td226"><P class="p195 ft3">Europeiska</P></TD>
<TD colspan=3 class="tr23 td284"><P class="p50 ft3">försäkrings-</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">tjänstepensionsmyndigheten enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">86 eller 96 §, ska Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ionen skjuta upp sitt beslut och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">invänta det beslut som Europeiska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">försäkrings- och tjänstepensions-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">myndigheten kan komma att fatta</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">enligt artikel 19.3 i förordning</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">(EU) nr 1094/2010, i lydelsen</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td262"><P class="p195 ft3">enligt</P></TD>
<TD colspan=4 class="tr23 td104"><P class="p18 ft3">Europaparlamentets</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td262"><P class="p195 ft3">rådets</P></TD>
<TD colspan=2 class="tr23 td69"><P class="p391 ft45">direktiv</P></TD>
<TD colspan=3 class="tr23 td71"><P class="p19 ft3">2014/51/EU.</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td209"><P class="p195 ft3">Finansinspektionen ska</P></TD>
<TD class="tr26 td72"><P class="p18 ft3">följa</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">beslut i saken från Europeiska</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td226"><P class="p195 ft3">försäkrings-</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td282"><P class="p195 ft3">tjänstepensionsmyndigheten.</P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">Inspektionen ska även fatta ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">beslut i enlighet med Europeiska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td226"><P class="p195 ft3">försäkrings-</P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td282"><P class="p195 ft3">tjänstepensionsmyndighetens</P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td262"><P class="p195 ft3">beslut.</P></TD>
<TD colspan=4 class="tr23 td104"><P class="p38 ft3">Inspektionens beslut</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">innehålla de skäl som har bestämt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td226"><P class="p195 ft3">utgången</P></TD>
<TD class="tr23 td129"><P class="p477 ft3">i</P></TD>
<TD colspan=2 class="tr23 td267"><P class="p18 ft3">ärendet</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft45">överlämnas till dotterföretaget och</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td318"><P class="p195 ft3">tillsynskollegiet.</P></TD>
<TD colspan=2 class="tr26 td267"><P class="p101 ft3">Beslutet</P></TD>
<TD class="tr26 td108"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">bindande för de berörda företagen</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td209"><P class="p195 ft3">och Finansinspektionen</P></TD>
<TD class="tr23 td72"><P class="p38 ft3">och</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">ligga till grund för inspektionens</P></TD>
</TR>
<TR>
<TD class="tr28 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td262"><P class="p195 ft3">tillsyn.</P></TD>
<TD class="tr28 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p478 ft61">Upphörande av särskild tillsyns- ordning</P>
<P class="p451 ft3">98 §</P>
<P class="p411 ft47">Finansinspektionen ska besluta att ett tillstånd att omfattas av en särskild tillsynsordning enligt 85 § ska upphöra att gälla om:</P>
<P class="p411 ft3">1. villkoren i 87 § 1, 3 eller 4 inte längre är uppfyllda, eller</P>
<P class="p411 ft55">2. villkoret i 87 § 2 inte längre är uppfyllt och bristen inte åtgär- das inom rimlig tid.</P>
<TABLE cellpadding=0 cellspacing=0 class="t74">
<TR>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td31"><P class="p240 ft3">99 §</P></TD>
<TD class="tr29 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td31"><P class="p241 ft3">När</P></TD>
<TD class="tr26 td300"><P class="p18 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td74"><P class="p19 ft3">är</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td319"><P class="p240 ft3">grupptillsynsmyndighet,</P></TD>
<TD class="tr23 td74"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td206"><P class="p240 ft3">inspektionen i de fall då den</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td31"><P class="p240 ft3">särskilda</P></TD>
<TD class="tr26 td300"><P class="p43 ft3">tillsynsordningen</P></TD>
<TD class="tr26 td74"><P class="p19 ft3">har</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">130</P></TD>
<TD colspan=3 class="tr28 td206"><P class="p240 ft3">upphört på grund av att villkoret i</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_131">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">87 § 1 inte längre är uppfyllt omedelbart underrätta den berörda behöriga myndigheten och moderföretaget om detta.</P>
<P class="p225 ft3">100 §</P>
<P class="p136 ft45">Moderföretaget för ett dotter- företag som omfattas av särskild tillsynsordning ansvarar för att villkoren i 87 § <NOBR>2–4</NOBR> är uppfyllda. Om villkoren inte är uppfyllda, ska moderföretaget utan dröjsmål underrätta Finansinspektionen, om inspektionen är grupptillsynsmyn- dighet, och den berörda behöriga myndigheten för dotterföretaget. Moderföretaget ska även lägga fram en plan för att åtgärda bristerna inom rimlig tid.</P>
<P class="p228 ft3">101 §</P>
<P class="p164 ft3">När Finansinspektionen är grupptillsynsmyndighet, ska inspektionen minst en gång per år kontrollera att de villkor som avses i 87 § <NOBR>2–4</NOBR> är uppfyllda. Inspektionen ska även genomföra en sådan kontroll på begäran av en berörd behörig myndighet, om den myndigheten har skäl att befara att villkoret inte längre följs.</P>
<P class="p200 ft47">Om Finansinspektionen vid en kontroll enligt första stycket finner att villkoren inte är uppfyllda, ska inspektionen kräva att moderföretaget lägger fram en plan för att åtgärda bristerna inom rimlig tid.</P>
<P class="p225 ft49">Bristande villkorsuppfyllelse</P>
<P class="p226 ft3">102 §</P>
<P class="p136 ft45">Om Finansinspektionen efter att ha rådfrågat tillsynskollegiet bedömer att en plan som avses i 100 eller 101 § är otillräcklig eller om en sådan plan inte genomförs i rimlig tid, ska villkoren i 87 § <NOBR>2–4</NOBR> inte anses uppfyllda. Inspektionen ska omedelbart underrätta den</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">131</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_132">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR height=0>
<TD width=215px></TD>
<TD width=146px></TD>
<TD width=32px></TD>
<TD width=24px></TD>
<TD width=16px></TD>
<TD width=22px></TD>
<TD width=15px></TD>
<TD width=23px></TD>
<TD width=27px></TD>
</TR>
<TR>
<TD class="tr29 td242"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=8 class="tr29 td190"><P class="p195 ft3">berörda behöriga myndigheten om</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td142"><P class="p195 ft3">detta.</P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr51 td190"><P class="p195 ft49">Tillämplig lag vid prövningen av</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td177"><P class="p195 ft49">ansökningar</P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td142"><P class="p195 ft3">103 §</P></TD>
<TD class="tr51 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p196 ft3">När Finansinspektionen prövar</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">en</P></TD>
<TD colspan=2 class="tr23 td29"><P class="p101 ft3">ansökan</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p182 ft3">om</P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft3">särskild</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td177"><P class="p195 ft3">tillsynsordning,</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p91 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p154 ft3">denna</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">lag</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td142"><P class="p195 ft3">tillämpas.</P></TD>
<TD colspan=4 class="tr26 td128"><P class="p18 ft3">Inspektionen</P></TD>
<TD class="tr26 td12"><P class="p153 ft3">får</P></TD>
<TD class="tr26 td55"><P class="p19 ft3">dock</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">även</P></TD>
<TD colspan=2 class="tr23 td29"><P class="p74 ft3">tillämpa</P></TD>
<TD colspan=4 class="tr23 td154"><P class="p154 ft3">bestämmelser</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">enligt författningar i en annan stat</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">inom EES gäller för en sådan</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft45">ansökan. När ansökan har lämnats</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">in till inspektionen, gäller detta</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">dock bara om det är nödvändigt</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">för en effektiv tillsyn över försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">ringsföretag eller <NOBR>EES-försäk-</NOBR></P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td177"><P class="p195 ft3">ringsgivare.</P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr36 td202"><P class="p195 ft56">Bemyndiganden</P></TD>
<TD class="tr36 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td142"><P class="p195 ft3">104 §</P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td235"><P class="p195 ft3">som</P></TD>
<TD colspan=3 class="tr26 td133"><P class="p91 ft3">regeringen</P></TD>
<TD colspan=3 class="tr26 td171"><P class="p19 ft3">bestämmer</P></TD>
<TD class="tr26 td55"><P class="p19 ft3">får</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td320"><P class="p195 ft3">meddela föreskrifter om</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td142"><P class="p196 ft3">1. hur</P></TD>
<TD class="tr23 td107"><P class="p74 ft3">den</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td179"><P class="p19 ft3">gruppbaserade</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">kapitalbasen och det gruppbaser-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td235"><P class="p195 ft3">ade</P></TD>
<TD colspan=3 class="tr23 td133"><P class="p22 ft45">kapitalkravet</P></TD>
<TD colspan=2 class="tr23 td21"><P class="p73 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft45">beräknas</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td202"><P class="p195 ft3">enligt <NOBR>16–22</NOBR> §§,</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td142"><P class="p196 ft3">2. hur</P></TD>
<TD class="tr26 td107"><P class="p74 ft3">den</P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td179"><P class="p19 ft3">gruppbaserade</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td177"><P class="p195 ft3">kapitalbasen</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td21"><P class="p73 ft3">och</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p19 ft3">det</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td177"><P class="p195 ft3">gruppbaserade</P></TD>
<TD colspan=4 class="tr23 td154"><P class="p22 ft3">kapitalkravet</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">ska</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft45">beräknas när kraven är likvärdiga</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td142"><P class="p195 ft3">enligt 30 §,</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft45">3. innehållet i samt omfattningen</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">och fullgörandet av rapporter-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td202"><P class="p195 ft3">ingen enligt 33 §,</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td177"><P class="p196 ft3">4. innehållet</P></TD>
<TD class="tr23 td232"><P class="p91 ft3">i</P></TD>
<TD class="tr23 td10"><P class="p91 ft45">en</P></TD>
<TD colspan=3 class="tr23 td267"><P class="p19 ft45">åtgärdsplan</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td235"><P class="p195 ft3">och</P></TD>
<TD colspan=7 class="tr26 td277"><P class="p19 ft3">en finansiell saneringsplan</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td320"><P class="p195 ft3">enligt 35 § andra stycket,</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td142"><P class="p196 ft3">5. vilka</P></TD>
<TD colspan=4 class="tr23 td128"><P class="p18 ft3">upplysningar</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft3">som ett</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td190"><P class="p195 ft3">företag ska lämna till Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">inspektionen enligt 37 och 49 §§,</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td321"><P class="p196 ft3">6. företagstyrningssystem</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">inom</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td283"><P class="p195 ft3">en grupp enligt 42 §,</P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p196 ft3">7. innehållet i en egen risk- och</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td190"><P class="p195 ft3">solvensbedömning inom en grupp</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td177"><P class="p195 ft3">enligt 43 §, och</P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p354 ft2">132</P></TD>
<TD colspan=8 class="tr28 td190"><P class="p196 ft3">8. hur den gruppbaserade kapi-</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_133">
<P class="p117 ft47">talbasen och det gruppbaserade <SPAN class="ft4">Prop. 2015/16:9 </SPAN>kapitalkravet ska beräknas enligt</P>
<P class="p318 ft3">71 § tredje stycket</P>
<P class="p479 ft62">20 kap. Specialföretag Tillstånd för specialföretag</P>
<P class="p133 ft49">Tillståndsplikt</P>
<P class="p222 ft3">1 §</P>
<P class="p308 ft55">Tillstånd krävs för att få driva verksamhet som specialföretag.</P>
<P class="p119 ft49">Förutsättningar för tillstånd</P>
<P class="p226 ft3">2 §</P>
<P class="p122 ft3">Ett specialföretag ska ges tillstånd att driva verksamhet, om 1. bolagsordningen eller stad- garna stämmer överens med denna lag och andra författningar som reglerar ett specialföretags bolagsordning eller stadgar samt i övrigt innehåller de särskilda bestämmelser som behövs med hänsyn till omfattningen och arten av den planerade verksamheten, och</P>
<P class="p480 ft47">2. den planerade verksamheten kan antas komma att uppfylla kraven enligt bestämmelserna i denna lag och andra författningar som reglerar specialföretagets verksamhet.</P>
<P class="p481 ft61">Prövning av bolagsordning och stadgar</P>
<P class="p133 ft3">3 §</P>
<P class="p482 ft3">Frågan om godkännande av</P>
<TABLE cellpadding=0 cellspacing=0 class="t52">
<TR>
<TD class="tr25 td287"><P class="p18 ft3">bolagsordning eller stadgar för ett</P></TD>
<TD class="tr25 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p18 ft3">specialföretag ska prövas i sam-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p18 ft3">band med att frågan om företaget</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td287"><P class="p18 ft3">ska få tillstånd att driva verk-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p18 ft3">samhet som specialföretag prövas.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p43 ft3">Ett specialföretags beslut om att</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td287"><P class="p18 ft3">anta bolagsordning eller stadgar</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p18 ft3">får inte registreras innan bolags-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td287"><P class="p18 ft3">ordningen eller stadgarna har</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td287"><P class="p18 ft3">godkänts.</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">133</P></TD>
</TR>
<TR>
<TD class="tr55 td287"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_134">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td177"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td122"><P class="p195 ft3">4 §</P></TD>
<TD class="tr29 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td148"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td122"><P class="p196 ft3">Ett</P></TD>
<TD colspan=3 class="tr26 td105"><P class="p147 ft3">specialföretag</P></TD>
<TD class="tr26 td113"><P class="p257 ft3">som</P></TD>
<TD class="tr26 td148"><P class="p19 ft3">har</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">beslutat att ändra sin bolags-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">ordning eller stadgar ska ansöka</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td303"><P class="p195 ft3">om godkännande</P></TD>
<TD class="tr26 td78"><P class="p89 ft3">av</P></TD>
<TD colspan=2 class="tr26 td69"><P class="p19 ft45">ändringen.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td322"><P class="p195 ft3">Ändringen</P></TD>
<TD class="tr23 td99"><P class="p38 ft3">ska</P></TD>
<TD colspan=2 class="tr23 td73"><P class="p38 ft3">godkännas</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td303"><P class="p195 ft3">bolagsordningen</P></TD>
<TD class="tr23 td78"><P class="p18 ft3">eller</P></TD>
<TD colspan=2 class="tr23 td69"><P class="p19 ft3">stadgarna</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">stämmer överens med författ-</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">ningar</P></TD>
<TD colspan=2 class="tr23 td143"><P class="p483 ft3">som</P></TD>
<TD colspan=2 class="tr23 td73"><P class="p90 ft3">reglerar</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">ett</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td322"><P class="p195 ft3">aktiebolags</P></TD>
<TD class="tr23 td99"><P class="p74 ft3">eller</P></TD>
<TD class="tr23 td78"><P class="p98 ft45">en</P></TD>
<TD colspan=2 class="tr23 td69"><P class="p19 ft3">ekonomisk</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td322"><P class="p195 ft3">förenings</P></TD>
<TD colspan=3 class="tr26 td86"><P class="p18 ft3">bolagsordning</P></TD>
<TD class="tr26 td148"><P class="p19 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">stadgar samt i övrigt innehåller de</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p195 ft3">olika</P></TD>
<TD colspan=5 class="tr23 td117"><P class="p19 ft3">bestämmelser som behövs</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td190"><P class="p195 ft3">med hänsyn till omfattningen och</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">arten av företagets verksamhet.</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td122"><P class="p196 ft3">Ett</P></TD>
<TD colspan=3 class="tr23 td105"><P class="p38 ft3">specialföretags</P></TD>
<TD class="tr23 td113"><P class="p87 ft45">beslut</P></TD>
<TD class="tr23 td148"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td322"><P class="p195 ft3">ändring av</P></TD>
<TD colspan=3 class="tr26 td86"><P class="p268 ft45">bolagsordning</P></TD>
<TD class="tr26 td148"><P class="p19 ft3">eller</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td190"><P class="p195 ft3">stadgar får inte registreras innan</P></TD>
</TR>
<TR>
<TD class="tr24 td177"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td303"><P class="p195 ft3">de har godkänts.</P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td148"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p435 ft49">Prövning av ansökan</P>
<P class="p484 ft3">5 §</P>
<P class="p462 ft47">En ansökan om tillstånd att driva verksamhet som specialföre- tag, liksom frågor om godkän- nande av bolagsordning eller stadgar enligt 3 eller 4 §, prövas av Finansinspektionen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t74">
<TR>
<TD class="tr39 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr39 td323"><P class="p240 ft49"><NOBR>EU-förordningar</NOBR></P></TD>
<TD class="tr39 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td252"><P class="p240 ft3">6 §</P></TD>
<TD class="tr37 td158"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td324"><P class="p241 ft3">Ytterligare</P></TD>
<TD colspan=3 class="tr23 td92"><P class="p37 ft3">bestämmelser</P></TD>
<TD class="tr23 td173"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td325"><P class="p240 ft3">specialföretag finns i</P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td323"><P class="p241 ft3">1. kommissionens</P></TD>
<TD colspan=3 class="tr23 td128"><P class="p19 ft3">delegerade</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td206"><P class="p240 ft3">förordning (EU) 2015/35 av den</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td206"><P class="p240 ft45">10 oktober 2014 om komplettering</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td206"><P class="p240 ft3">av Europaparlamentets och rådets</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td324"><P class="p240 ft3">direktiv</P></TD>
<TD colspan=2 class="tr23 td133"><P class="p98 ft45">2009/138/EG</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td324"><P class="p240 ft3">upptagande</P></TD>
<TD class="tr26 td161"><P class="p101 ft3">och</P></TD>
<TD colspan=2 class="tr26 td171"><P class="p88 ft45">utövande</P></TD>
<TD class="tr26 td173"><P class="p19 ft3">av</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td325"><P class="p240 ft3">försäkringsverksamhet</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p19 ft45">(Solvens</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td324"><P class="p240 ft3">II), och</P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td323"><P class="p241 ft3">2. kommissionens</P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td89"><P class="p19 ft3">genom-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td206"><P class="p240 ft3">förandeförordning (EU) 2015/462</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td252"><P class="p240 ft3">av</P></TD>
<TD colspan=2 class="tr23 td19"><P class="p50 ft3">den 19 mars</P></TD>
<TD colspan=2 class="tr23 td171"><P class="p97 ft3">2015</P></TD>
<TD class="tr23 td173"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td324"><P class="p240 ft3">fastställande</P></TD>
<TD colspan=2 class="tr26 td133"><P class="p89 ft3">av</P></TD>
<TD colspan=2 class="tr26 td89"><P class="p19 ft45">tekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td324"><P class="p240 ft3">standarder</P></TD>
<TD class="tr23 td161"><P class="p90 ft3">för</P></TD>
<TD colspan=3 class="tr23 td128"><P class="p19 ft45">genomförande</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td324"><P class="p240 ft3">avseende</P></TD>
<TD colspan=2 class="tr23 td133"><P class="p50 ft3">förfaranden</P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p19 ft3">för</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td206"><P class="p240 ft45">tillsynsmyndighetens godkännande</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">134</P></TD>
<TD class="tr28 td252"><P class="p240 ft3">av</P></TD>
<TD colspan=5 class="tr28 td183"><P class="p19 ft3">etablering av specialföretag,</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_135">
<P class="p183 ft47">för samarbete och informations- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>utbyte mellan tillsynsmyndigheter</P>
<P class="p255 ft3">när det gäller specialföretag samt för att fastställa format och mallar för de uppgifter som specialföre- tagen ska rapportera i enlighet med Europaparlamentets och rådets direktiv 2009/138/EG</P>
<P class="p485 ft3">Bestämmelserna gäller</P>
<P class="p256 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">villkor för tillstånd,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">obligatoriska avtalsvillkor,</SPAN></P>
<P class="p486 ft3"><SPAN class="ft3">3.</SPAN><SPAN class="ft57">företagsstyrningssystem,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">tillsynsrapportering,</SPAN></P>
<P class="p256 ft3"><SPAN class="ft3">5.</SPAN><SPAN class="ft57">solvenskrav,</SPAN></P>
<P class="p486 ft3"><SPAN class="ft3">6.</SPAN><SPAN class="ft57">återkallelse av tillstånd, och</SPAN></P>
<P class="p214 ft55"><SPAN class="ft3">7.</SPAN><SPAN class="ft65">samarbete och informations- utbyte mellan tillsynsmyndigheter.</SPAN></P>
<P class="p186 ft56">Tillsyn över specialföretag</P>
<P class="p450 ft49">Registreringsmyndighet</P>
<P class="p191 ft3">7 §</P>
<P class="p212 ft3">Bolagsverket är registrerings- myndighet för specialföretag. Ett specialföretag ska vara registrerat i aktiebolags- eller förenings- registret med en särskild beteck- ning. I dessa register skrivs de uppgifter in som enligt för- fattningar ska anmälas för regi- strering.</P>
<P class="p333 ft49">Tillsynen och dess omfattning</P>
<P class="p191 ft3">8 §</P>
<P class="p187 ft47">Finansinspektionen har tillsyn över specialföretag.</P>
<P class="p188 ft3">Tillsynen omfattar att verksam- heten drivs enligt</P>
<P class="p188 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">författningar som reglerar specialföretagets verksamhet,</SPAN></P>
<P class="p188 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">företagets bolagsordning eller stadgar, och</SPAN></P>
<P class="p188 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">styrdokument som företaget har upprättat och som har sin grund i författningar som reglerar företagets verksamhet.</SPAN></P>
<P class="p487 ft2">135</P>
</DIV>
<DIV id="page_136">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr29 td242"><P class="p352 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td144"><P class="p195 ft49">Upplysningar från ett</P></TD>
<TD class="tr29 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td144"><P class="p195 ft49">specialföretag</P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td117"><P class="p195 ft3">9 §</P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td117"><P class="p196 ft3">Ett</P></TD>
<TD colspan=2 class="tr26 td71"><P class="p1 ft3">specialföretag</P></TD>
<TD colspan=2 class="tr26 td72"><P class="p147 ft3">ska</P></TD>
<TD colspan=2 class="tr26 td192"><P class="p19 ft3">lämna</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td144"><P class="p195 ft3">Finansinspektionen</P></TD>
<TD class="tr23 td10"><P class="p18 ft3">de</P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td192"><P class="p19 ft3">upplys-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">ningar om sin verksamhet som</P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr24 td144"><P class="p195 ft3">inspektionen begär.</P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr36 td190"><P class="p195 ft49">Avgifter till Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td117"><P class="p195 ft3">10 §</P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p196 ft3">Specialföretag ska med avgifter</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft45">bidra till att täcka kostnaderna för</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr28 td190"><P class="p195 ft3">Finansinspektionens verksamhet.</P></TD>
</TR>
<TR>
<TD class="tr36 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr36 td190"><P class="p195 ft56">Ingripanden mot specialföretag</P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr37 td321"><P class="p195 ft49">När Finansinspektionen ska</P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td106"><P class="p195 ft49">ingripa</P></TD>
<TD class="tr24 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td117"><P class="p195 ft3">11 §</P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td144"><P class="p196 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td10"><P class="p1 ft3">ska</P></TD>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td192"><P class="p19 ft45">ingripa</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td117"><P class="p195 ft3">om</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td176"><P class="p196 ft3">1. ett specialföretag har</P></TD>
<TD colspan=2 class="tr23 td192"><P class="p19 ft3">åsido-</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td144"><P class="p195 ft3">satt sina skyldigheter</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td106"><P class="p196 ft45">a) enligt</P></TD>
<TD colspan=3 class="tr23 td180"><P class="p488 ft45">författningar</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">reglerar företagets verksamhet,</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p196 ft45">b) företagets bolagsordning eller</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td144"><P class="p195 ft3">stadgar, eller</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td321"><P class="p196 ft3">c) företagets styrdokument</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">har sin grund i författningar som</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td106"><P class="p195 ft3">reglerar</P></TD>
<TD class="tr23 td143"><P class="p18 ft3">företagets</P></TD>
<TD colspan=4 class="tr23 td195"><P class="p19 ft3">verksamhet,</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td117"><P class="p195 ft3">eller</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td144"><P class="p196 ft45">2. bolagsordningen,</P></TD>
<TD colspan=4 class="tr26 td195"><P class="p19 ft3">stadgarna,</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">eller styrdokumenten enligt 1 inte</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td117"><P class="p195 ft3">längre</P></TD>
<TD class="tr23 td10"><P class="p73 ft3">är</P></TD>
<TD colspan=4 class="tr23 td121"><P class="p317 ft45">tillfredsställande</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">med</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">hänsyn till omfattningen och arten</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr28 td326"><P class="p195 ft3">av företagets verksamhet.</P></TD>
<TD class="tr28 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr36 td321"><P class="p195 ft49">Hur inspektionen ska ingripa</P></TD>
<TD class="tr36 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td117"><P class="p195 ft3">12 §</P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td326"><P class="p196 ft3">Ingripande med stöd</P></TD>
<TD colspan=2 class="tr26 td74"><P class="p18 ft3">av</P></TD>
<TD class="tr26 td55"><P class="p19 ft3">11 §</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">sker genom utfärdande av föreläg-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">gande att vidta rättelse inom en</P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p195 ft3">viss tid, genom förbud att verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td190"><P class="p195 ft3">ställa beslut eller genom anmärk-</P></TD>
</TR>
<TR>
<TD class="tr23 td242"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td117"><P class="p195 ft3">ning.</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td143"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td242"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr26 td190"><P class="p196 ft3">Om en överträdelse är allvarlig</P></TD>
</TR>
<TR>
<TD class="tr28 td242"><P class="p354 ft2">136</P></TD>
<TD class="tr28 td117"><P class="p195 ft3">ska</P></TD>
<TD colspan=3 class="tr28 td166"><P class="p18 ft3">specialföretagets</P></TD>
<TD colspan=3 class="tr28 td89"><P class="p19 ft3">tillstånd</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_137">
<P class="p117 ft55">återkallas eller, om det är till- <SPAN class="ft31">Prop. 2015/16:9 </SPAN>räckligt, varning meddelas.</P>
<P class="p489 ft61">När Finansinspektionen får avstå från ingripande</P>
<P class="p203 ft3">13 §</P>
<P class="p490 ft47">Finansinspektionen får avstå från ingripande om</P>
<P class="p122 ft47"><SPAN class="ft3">1.</SPAN><SPAN class="ft58">en överträdelse är ringa eller ursäktlig,</SPAN></P>
<P class="p121 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">specialföretaget gör rättelse,</SPAN></P>
<P class="p40 ft3">eller</P>
<P class="p122 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">någon annan myndighet har vidtagit åtgärder mot företaget och dessa åtgärder bedöms tillräck- liga.</SPAN></P>
<P class="p491 ft61">Överträdelser av beslut om rättelser</P>
<P class="p133 ft3">14 §</P>
<P class="p283 ft3">Om ett specialföretag driver verksamhet i ett annat land inom EES och företaget inte rättar sig efter Finansinspektionens eller en behörig utländsk myndighets begäran om rättelse, ska inspekt- ionen vidta de åtgärder som behövs för att förhindra fortsatta överträdelser. Inspektionen ska underrätta den behöriga utländska myndigheten om vilka åtgärder som vidtas.</P>
<P class="p199 ft49">Vid återkallelse av tillstånd</P>
<TABLE cellpadding=0 cellspacing=0 class="t75">
<TR>
<TD class="tr4 td21"><P class="p18 ft3">15 §</P></TD>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td21"><P class="p43 ft3">Om</P></TD>
<TD class="tr23 td108"><P class="p18 ft3">ett</P></TD>
<TD colspan=2 class="tr23 td327"><P class="p141 ft45">specialföretags tillstånd</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td287"><P class="p18 ft3">återkallas, får Finansinspektionen</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td62"><P class="p18 ft3">bestämma</P></TD>
<TD class="tr26 td17"><P class="p50 ft3">hur avvecklingen</P></TD>
<TD class="tr26 td73"><P class="p141 ft3">av</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td301"><P class="p18 ft3">verksamheten ska ske.</P></TD>
<TD class="tr23 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td287"><P class="p141 ft3">Ett beslut om återkallelse får</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td287"><P class="p18 ft3">förenas med förbud att fortsätta</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr28 td287"><P class="p18 ft3">hela eller delar av verksamheten.</P></TD>
<TD class="tr28 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr36 td301"><P class="p18 ft49">Straffavgift</P></TD>
<TD class="tr36 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td21"><P class="p18 ft3">16 §</P></TD>
<TD class="tr37 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td21"><P class="p43 ft3">Om</P></TD>
<TD colspan=2 class="tr26 td156"><P class="p43 ft3">Finansinspektionen</P></TD>
<TD class="tr26 td73"><P class="p141 ft45">har</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr28 td287"><P class="p18 ft3">meddelat ett beslut om anmärkning</P></TD>
<TD class="tr28 td136"><P class="p19 ft2">137</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_138">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr29 td235"><P class="p18 ft3">eller varning mot ett</P></TD>
<TD class="tr29 td15"><P class="p19 ft3">special-</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft3">företag, får</P></TD>
<TD class="tr26 td133"><P class="p161 ft45">inspektionen</P></TD>
<TD class="tr26 td15"><P class="p19 ft3">besluta</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft3">att företaget</P></TD>
<TD colspan=2 class="tr23 td5"><P class="p19 ft3">ska betala en straff-</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft3">avgift.</P></TD>
<TD class="tr23 td133"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td235"><P class="p161 ft3">Avgiften tillfaller staten.</P></TD>
<TD class="tr24 td15"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p492 ft3">17 §</P>
<P class="p411 ft47">Straffavgiften ska fastställas till lägst femtusen kronor och högst femtio miljoner kronor.</P>
<P class="p411 ft3">Avgiften får inte överstiga tio procent av specialföretagets omsättning närmast föregående räkenskapsår. Om överträdelsen har skett under specialföretagets första verksamhetsår eller om uppgifterom omsättningen annars saknas eller är bristfälliga, får omsättningen uppskattas.</P>
<P class="p467 ft47">Avgiften får inte vara så stor att specialföretaget efter det att avgiften har påförts inte uppfyller kravet på full finansiering.</P>
<P class="p461 ft3">18 §</P>
<P class="p459 ft47">När straffavgiftens storlek fast- ställs, ska särskild hänsyn tas till hur allvarlig den överträdelse är som har föranlett anmärkningen eller varningen och hur länge överträdelsen har pågått.</P>
<P class="p461 ft49">Förseningsavgift</P>
<P class="p493 ft3">19 §</P>
<P class="p411 ft3">Om ett specialföretag inte i tid lämnar de upplysningar som har föreskrivits med stöd av 26 § första stycket får Finansinspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor.</P>
<P class="p494 ft3">Avgiften tillfaller staten.</P>
<P class="p495 ft61">Verkställighet av beslut om straff- avgift och förseningsavgift</P>
<TABLE cellpadding=0 cellspacing=0 class="t71">
<TR>
<TD class="tr4 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td324"><P class="p240 ft3">20 §</P></TD>
<TD class="tr4 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td75"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td206"><P class="p19 ft3">Straffavgiften eller förseningsav-</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td324"><P class="p240 ft3">giften ska</P></TD>
<TD class="tr26 td15"><P class="p99 ft45">betalas</P></TD>
<TD class="tr26 td153"><P class="p101 ft3">till</P></TD>
<TD class="tr26 td75"><P class="p19 ft3">Finans-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">138</P></TD>
<TD class="tr28 td324"><P class="p240 ft3">inspektionen</P></TD>
<TD class="tr28 td15"><P class="p268 ft45">inom</P></TD>
<TD class="tr28 td153"><P class="p18 ft45">trettio</P></TD>
<TD class="tr28 td75"><P class="p19 ft3">dagar</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_139">
<DIV>
<DIV id="id_1">
<P class="p242 ft47">efter det att beslutet om den har vunnit laga kraft eller inom den längre tid som anges i beslutet.</P>
<P class="p225 ft3">21 §</P>
<P class="p291 ft47">Finansinspektionens beslut att ta ut straffavgift eller försenings- avgift får verkställas utan före- gående dom eller utslag, om avgiften inte har betalats inom den tid som anges i 20 §.</P>
<P class="p203 ft3">22 §</P>
<P class="p138 ft3">Om straffavgiften eller förse- ningsavgiften inte betalas inom den tid som anges i 20 §, ska Finansinspektionen lämna den obetalda avgiften för indrivning. Bestämmelser om indrivning av statliga fordringar finns i lagen (1993:891) om indrivning av statliga fordringar m.m.</P>
<P class="p420 ft3">23 §</P>
<P class="p138 ft47">En beslutad straffavgift eller förseningsavgift faller bort i den utsträckning verkställighet inte har skett inom fem år från det att beslutet fick laga kraft.</P>
<P class="p496 ft61">Ingripande mot den som saknar tillstånd</P>
<P class="p133 ft3">24 §</P>
<P class="p246 ft45">Om någon driver verksamhet som specialföretag utan att vara berättigad till det, ska Finans- inspektionen förelägga denne att upphöra med verksamheten. Inspektionen får besluta hur avvecklingen av verksamheten ska ske. I föreläggandet ska Finans- inspektionen upplysa om att rätten efter ansökan av inspektionen kan komma att besluta att företaget ska gå i likvidation om föreläggandet inte följs.</P>
<P class="p497 ft68">Om det är osäkert om lagen är tillämplig på viss verksamhet, får Finansinspektionen förelägga den som driver verksamheten att lämna</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">139</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_140">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td145"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr29 td139"><P class="p18 ft3">de upplysningar om verksamheten</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p18 ft3">som inspektionen behöver för att</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">bedöma om så är fallet. Den som</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft3">är revisor i ett företag är skyldig</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p18 ft3">att på begäran av inspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td147"><P class="p18 ft3">lämna sådana upplysningar</P></TD>
<TD class="tr23 td10"><P class="p19 ft3">om</P></TD>
</TR>
<TR>
<TD class="tr23 td145"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td131"><P class="p18 ft3">företagets</P></TD>
<TD class="tr23 td179"><P class="p18 ft3">verksamhet</P></TD>
<TD class="tr23 td10"><P class="p22 ft3">som</P></TD>
</TR>
<TR>
<TD class="tr26 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td139"><P class="p18 ft3">revisorn har fått kännedom om vid</P></TD>
</TR>
<TR>
<TD class="tr28 td145"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td147"><P class="p18 ft3">fullgörandet av sitt uppdrag.</P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p451 ft3">25 §</P>
<P class="p410 ft3">Om ett specialföretag inte följer ett föreläggande enligt 24 § första stycket att upphöra med verksam- heten, ska rätten, efter ansökan av Finansinspektionen, besluta att företaget ska gå i likvidation.</P>
<P class="p459 ft3">I dessa fall tillämpas 25 kap. 10, 25, <NOBR>28–44,</NOBR> 46 och 47 §§ aktie- bolagslagen (2005:551) och 11 kap. 5 och <NOBR>7–16</NOBR> §§ samt 17 § fjärde och femte styckena lagen (1987:667) om ekonomiska föreningar.</P>
<P class="p459 ft3">Beslut om likvidation ska inte meddelas om det under ärendets handläggning vid rätten visas att verksamheten har upphört.</P>
<P class="p462 ft55">Beslutet om likvidation gäller omedelbart.</P>
<P class="p435 ft49">Bemyndiganden</P>
<TABLE cellpadding=0 cellspacing=0 class="t76">
<TR>
<TD class="tr29 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p50 ft3">26 §</P></TD>
<TD class="tr29 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td255"><P class="p19 ft3">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td193"><P class="p50 ft3">som regeringen bestämmer</P></TD>
<TD class="tr23 td110"><P class="p19 ft3">får</P></TD>
</TR>
<TR>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td255"><P class="p19 ft3">meddela föreskrifter om vilka upp-</P></TD>
</TR>
<TR>
<TD class="tr26 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td171"><P class="p50 ft3">lysningar</P></TD>
<TD class="tr26 td96"><P class="p73 ft3">ett</P></TD>
<TD class="tr26 td179"><P class="p18 ft3">specialföretag</P></TD>
<TD class="tr26 td110"><P class="p19 ft45">ska</P></TD>
</TR>
<TR>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p50 ft3">lämna</P></TD>
<TD class="tr23 td96"><P class="p18 ft3">till</P></TD>
<TD colspan=2 class="tr23 td130"><P class="p19 ft45">Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td205"><P class="p50 ft3">enligt 9 §.</P></TD>
<TD class="tr23 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td255"><P class="p19 ft3">Regeringen får meddela före-</P></TD>
</TR>
<TR>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td255"><P class="p19 ft3">skrifter om sådana avgifter som</P></TD>
</TR>
<TR>
<TD class="tr24 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td14"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td205"><P class="p50 ft3">avses i 10 §.</P></TD>
<TD class="tr24 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td218"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td103"><P class="p18 ft46">21 kap.</P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td328"><P class="p498 ft2"><SPAN class="ft3">17 </SPAN>kap. 1 §</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p50 ft2">1 §<SPAN class="ft35">5</SPAN></P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td218"><P class="p101 ft2">Finansinspektionens beslut</P></TD>
<TD class="tr24 td14"><P class="p73 ft2">i</P></TD>
<TD colspan=3 class="tr24 td193"><P class="p20 ft2">Finansinspektionens beslut</P></TD>
<TD class="tr24 td110"><P class="p19 ft2">i</P></TD>
</TR>
<TR>
<TD class="tr52 td265"><P class="p498 ft72">5</P></TD>
<TD class="tr52 td218"><P class="p77 ft40">Senaste lydelse 2013:456.</P></TD>
<TD class="tr52 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr52 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td265"><P class="p378 ft2">140</P></TD>
<TD class="tr28 td218"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_141">
<DIV id="dimg1">
<INGENBILD zsrc="H3039141x1.jpg/" id="img1">
</DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p26 ft4">ärenden enligt <SPAN class="ft47">14 kap. </SPAN>13 <SPAN class="ft47">§</SPAN>, <SPAN class="ft47">17 § första och andra styckena </SPAN>och</P>
<P class="p318 ft31"><SPAN class="ft55">16 kap. 23 </SPAN>§ andra stycket får inte överklagas.</P>
</DIV>
<DIV id="id_1_2">
<P class="p117 ft4">ärenden enligt <SPAN class="ft47">17 </SPAN>kap. 13 § <SPAN class="ft47">första </SPAN>Prop. 2015/16:9 <SPAN class="ft47">stycket </SPAN>och <SPAN class="ft47">18 kap. 26 </SPAN>§ andra</P>
<P class="p318 ft2">stycket får inte överklagas.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t77">
<TR>
<TD class="tr39 td177"><P class="p499 ft3">17 kap. <SPAN class="ft2">5 §</SPAN></P></TD>
<TD class="tr39 td29"><P class="p167 ft2">5 §<SPAN class="ft35">6</SPAN></P></TD>
<TD class="tr39 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td121"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p53 ft2">Om beslut i ett ärende om</P></TD>
<TD colspan=3 class="tr26 td226"><P class="p19 ft2">Om beslut i ett ärende om</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2">tillstånd enligt 2 kap. 4 § inte har</P></TD>
<TD colspan=3 class="tr23 td226"><P class="p19 ft2">tillstånd enligt 2 kap. 4 § inte har</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2">meddelats inom sex månader från</P></TD>
<TD colspan=3 class="tr23 td226"><P class="p19 ft2">meddelats inom sex månader från</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2">det att ansökan gavs in, eller i ett</P></TD>
<TD colspan=3 class="tr23 td226"><P class="p19 ft2">det att ansökan gavs in, eller i ett</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p53 ft2">ärende enligt 3 kap. 2, <SPAN class="ft3">9, 13 eller</SPAN></P></TD>
<TD colspan=3 class="tr26 td226"><P class="p19 ft2">ärende enligt 3 kap. 2 § inom tre</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2"><SPAN class="ft3">22 </SPAN>§ inom tre månader eller i ett</P></TD>
<TD class="tr23 td29"><P class="p1 ft2">månader</P></TD>
<TD class="tr23 td99"><P class="p18 ft2">eller</P></TD>
<TD class="tr23 td121"><P class="p19 ft2">i ett ärende enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2">ärende enligt 3 kap. 7 eller 17 §</P></TD>
<TD colspan=3 class="tr23 td226"><P class="p19 ft2">3 kap. 7 eller 17 § inom en månad,</P></TD>
</TR>
<TR>
<TD class="tr26 td177"><P class="p53 ft2">inom en månad, får sökanden</P></TD>
<TD colspan=3 class="tr26 td226"><P class="p19 ft2">får sökanden begära förklaring av</P></TD>
</TR>
<TR>
<TD class="tr23 td177"><P class="p53 ft2">begära förklaring av domstol att</P></TD>
<TD class="tr23 td29"><P class="p1 ft2">domstol</P></TD>
<TD class="tr23 td99"><P class="p101 ft2">att</P></TD>
<TD class="tr23 td121"><P class="p19 ft2">ärendet onödigt</P></TD>
</TR>
<TR>
<TD class="tr27 td177"><P class="p500 ft82">ärendet onödigt uppehålls.</P></TD>
<TD colspan=2 class="tr27 td179"><P class="p1 ft13">uppehålls.</P></TD>
<TD class="tr27 td121"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p67 ft2">En begäran om en förklaring som avses i första stycket ska göras hos allmän förvaltningsdomstol. Prövningstillstånd krävs vid överklagande till kammarrätten.</P>
<P class="p69 ft4">Om rätten lämnar en förklaring ska ansökan anses ha avslagits av Finansinspektionen om beslut därefter inte har meddelats inom motsvarande tidsfrister som anges i första stycket för respektive ärende.</P>
<P class="p501 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">Denna lag träder i kraft den 1 januari 2016.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">För försäkringsföretag som vid lagens ikraftträdande bedriver verksamhet som avser tjänstepensionsförsäkringar gäller för den delen av verksamheten, till och med den 31 december 2019, tillämpliga bestämmelser i </SPAN><NOBR>1–7,</NOBR> 14, 16 och 17 kap. i den äldre lydelsen samt föreskrifter som har meddelats med stöd av dessa bestämmelser. För verksamheten som avser tjänstepensionsförsäkring gäller under angiven tid i övrigt tillämpliga bestämmelser i <NOBR>10–15</NOBR> och 19 kap. denna lag.</P>
<P class="p502 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om tillämpningen enligt första stycket av bestäm- melserna i 10 och 19 kap. denna lag på ett försäkringsföretags tjänste- pensionsverksamhet.</P>
<P class="p67 ft2">För ett försäkringsföretag som avses i första stycket gäller bestämmel- serna enligt det stycket även den del av försäkringsrörelsen som avser övrig livförsäkringsverksamhet, om denna är av endast ringa omfattning.</P>
<P class="p67 ft2">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad som avses med ringa omfattning enligt tredje stycket.</P>
<P class="p503 ft4">Ett försäkringsföretag som avses i första stycket får, efter anmälan till Finansinspektionen, tillämpa denna lag även på verksamhet som avser tjänstepensionsförsäkring.</P>
<P class="p67 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft29">Finansinspektionen får i ett enskilt fall besluta att ett försäk- ringsföretag som senast den 1 januari 2016 upphört med att teckna nya</SPAN></P>
<P class="p504 ft40"><SPAN class="ft51">6 </SPAN>Senaste lydelse 2013:456.</P>
<P class="p103 ft2">141</P>
</DIV>
</DIV>
<DIV id="page_142">
<P class="p505 ft4">Prop. 2015/16:9 försäkringsavtal och uteslutande förvaltar sitt befintliga bestånd i syfte att avsluta sin verksamhet inte behöver tillämpa delar av denna lag.</P>
<P class="p506 ft2">För återförsäkringsbolag som senast den 10 december 2007 har upp- hört att teckna nya återförsäkringsavtal och uteslutande förvaltar sitt befintliga bestånd i syfte att avsluta verksamheten gäller äldre bestäm- melser.</P>
<P class="p506 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om villkoren enligt första stycket för undantag och omfattningen av dem.</P>
<P class="p506 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft28">Ett försäkringsföretags kapitalbasposter i primärkapitalet som har emitterats före den 17 januari 2015 och som får ingå i kapitalbasen enligt beslut av Finansinspektionen med stöd av 7 kap. 3 § i den äldre lydelsen, men som den 31 december 2015 får utgöra högst 50 procent av kapitalbasen, ska till och med den 31 december 2025 klassificeras som nivå 1 enligt 7 kap. 7 § denna lag.</SPAN></P>
<P class="p506 ft2">Ett försäkringsföretags kapitalbasposter i primärkapitalet som har emitterats före den 17 januari 2015 och som får ingå i kapitalbasen enligt beslut av Finansinspektionen med stöd av 7 kap. 3 § i den äldre lydelsen, men som den 31 december 2015 får utgöra högst 25 procent av kapitalbasen, ska till och med den 31 december 2025 klassificeras som nivå 2 enligt 7 kap. 7 § denna lag.</P>
<P class="p507 ft4">Regeringen eller den myndighet regeringen bestämmer får meddela föreskrifter om vilka typer av kapitalbasposter som ska omfattas av bestämmelserna i första och andra styckena.</P>
<P class="p506 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft83">För ett försäkringsföretag som ompaketerar lån till överlåtbara värdepapper eller andra finansiella instrument gäller, för lån som har emitterats före den 1 januari 2011, villkoren enligt artikel 135.2 i Solvens </SPAN><NOBR>II-direktivet</NOBR> endast om den underliggande exponeringen har utökats eller blivit ersatt efter den 31 december 2014.</P>
<P class="p506 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft28">För försäkringsföretag som vid lagens ikraftträdande inte uppfyller kraven på tillräcklig kapitalbas enligt 7 kap. 1 § första stycket, men som uppfyller kraven på tillräcklig kapitalbas enligt 7 kap. 1 § i den äldre lydelsen, ska bestämmelserna i denna punkt tillämpas i stället för bestäm- melserna i 18 kap. 5 § denna lag.</SPAN></P>
<P class="p508 ft2">Finansinspektionen ska förelägga företaget att vidta nödvändiga åtgärder för att uppfylla solvenskapitalkravet senast den 31 december 2017 och att var tredje månad överlämna en lägesrapport till Finans- inspektionen som ska innehålla en beskrivning av vilka åtgärder som har vidtagits och hur arbetet fortlöper med att uppfylla solvenskapitalkravet.</P>
<P class="p507 ft4">Om det är lämpligt, får Finansinspektionen förlänga tidsfristen med tre månader.</P>
<P class="p506 ft2">Om lägesrapporten visar att det inte har skett några väsentliga framsteg när det gäller företagets möjlighet att uppfylla solvenskapitalkravet senast den 31 december 2017, ska bestämmelserna om ingripande i denna lag tillämpas.</P>
<P class="p506 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft28">För försäkringsföretag som vid lagens ikraftträdande inte uppfyller kraven på tillräcklig kapitalbas enligt 7 kap. 1 § andra stycket, men som uppfyller kraven på tillräcklig kapitalbas enligt 7 kap. 1 § i den äldre lydelsen, ska bestämmelserna i 18 kap. 8 § och 12 § 4 och 5 denna lag inte tillämpas under det första året efter lagens ikraftträdande.</SPAN></P>
<P class="p437 ft2">142</P>
</DIV>
<DIV id="page_143">
<P class="p509 ft4">8. Finansinspektionen får i ett enskilt fall besluta att ett Prop. 2015/16:9 försäkringsföretag vid justering av beräkningen av minimikapitalkravet</P>
<P class="p510 ft2">enligt 8 kap. 14 § denna lag till och med den 31 december 2017 ska använda ett solvenskapitalkrav beräknat enligt standardformeln.</P>
<P class="p511 ft2"><SPAN class="ft2">9.</SPAN><SPAN class="ft28">De övergångsbestämmelser som enligt 2, 4 och 5, och som enligt 5 kap. 10 §, 8 kap. 12 § och 18 kap. 7 § gäller för enskilda försäkringsföretag gäller, utan hinder av bestämmelserna om kapitalbas och kapitalkrav på gruppnivå i 19 kap. 16 § denna lag, i tillämpliga delar även på gruppnivå.</SPAN></P>
<P class="p512 ft2"><SPAN class="ft2">10.</SPAN><SPAN class="ft26">De övergångsbestämmelser som enligt 6 gäller för enskilda för- säkringsföretag gäller, utan hinder av bestämmelserna om kapitalbas och kapitalkrav på gruppnivå i 19 kap. 16 och 35 §§ denna lag, i tillämpliga delar även på gruppnivå om försäkringsföretagen i en grupp uppfyller de gruppbaserade kapitalkraven enligt 9 kap. 4 § i den äldre lydelsen, men inte uppfyller kapitalkravet på gruppnivå.</SPAN></P>
<P class="p513 ft2"><SPAN class="ft2">11.</SPAN><SPAN class="ft26">Finansinspektionen får ta ut avgifter även före lagens ikraftträdande för ansökningar och anmälningar enligt de nya bestämmelserna om solvens, specialföretag, undantag beroende på storlek, grupptillsyn och fastställande av tillämpning av övergångs- bestämmelser, när dessa har kommit in till inspektionen före lagens ikraftträdande.</SPAN></P>
<P class="p514 ft4"><SPAN class="ft2">12.</SPAN><SPAN class="ft29">Ett försäkringsföretag som vid lagens ikraftträdande har en utjämningsreserv för kreditförsäkring enligt 5 kap. 10 och 11 §§ i den äldre lydelsen ska, utöver nedsättningar för att täcka tekniska underskott i kreditförsäkringsrörelsen, årligen göra de nedsättningar som krävs för att avveckla utjämningsreserven senast den 31 december 2019.</SPAN></P>
<P class="p515 ft2">143</P>
</DIV>
<DIV id="page_144">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p517 ft2">144</P>
</DIV>
<DIV id="id_2">
<P class="p518 ft86"><SPAN class="ft84">2.2</SPAN><SPAN class="ft85">Förslag till lag om ändring i lagen (1967:531) om tryggande av pensionsutfästelse m.m.</SPAN></P>
<P class="p519 ft4">Härigenom föreskrivs att 10 a och 35 §§ lagen (1967:531) om tryggande av pensionsutfästelse m.m. ska ha följande lydelse.</P>
<P class="p222 ft3">Nuvarande lydelse Föreslagen lydelse</P>
<P class="p520 ft2">10 a §<SPAN class="ft35">1</SPAN></P>
<P class="p227 ft4">En pensionsstiftelses styrelse svarar för att förmögenheten är placerad på ett nöjaktigt sätt och för att stiftelsens medel inte används för annat än stiftelsens ändamål.</P>
<P class="p224 ft2">För en sådan pensionsstiftelse som avses i 9 a § ska i fråga om placering av förmögenheten i stället för första stycket bestämmelserna i <NOBR>tredje–femte</NOBR> styckena gälla.</P>
<P class="p224 ft2">Pensionsstiftelsen ska placera tillgångarna på ett sådant sätt att lämplig riskspridning uppnås. Tillgångarna ska placeras på det sätt som bäst gagnar dem som omfattas av stiftelsens ändamål och också i övrigt på ett aktsamt sätt. Av tillgångarna får högst</P>
<P class="p224 ft4">1. fem procent utgöras av aktier och andra värdepapper som kan jämställas med aktier samt obligationer och andra skuldförbindelser, om</P>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD colspan=8 class="tr28 td269"><P class="p18 ft2">värdepapperen eller skuldförbindelserna getts ut av arbetsgivaren, och</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td91"><P class="p31 ft2">2. tio procent utgöras av sådana</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">2. tio procent utgöras av sådana</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td91"><P class="p18 ft2">tillgångar som avses i 1 och som</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft2">tillgångar som avses i 1 och som</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td91"><P class="p18 ft2">getts ut av företag i en grupp av</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">getts ut av företag i en grupp av</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td180"><P class="p18 ft2">emittenter eller</P></TD>
<TD class="tr23 td22"><P class="p89 ft2">låntagare</P></TD>
<TD class="tr23 td47"><P class="p31 ft2">med</P></TD>
<TD colspan=3 class="tr23 td285"><P class="p18 ft2">emittenter eller låntagare</P></TD>
<TD class="tr23 td113"><P class="p19 ft2">med</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft3">sådan</P></TD>
<TD class="tr26 td94"><P class="p77 ft2">inbördes</P></TD>
<TD class="tr26 td22"><P class="p87 ft22">anknytning</P></TD>
<TD class="tr26 td47"><P class="p31 ft3">som</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft2">inbördes anknytning<SPAN class="ft3">, vari arbets-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft3">anges</P></TD>
<TD class="tr23 td94"><P class="p18 ft3">i 6 kap.</P></TD>
<TD colspan=2 class="tr23 td17"><P class="p31 ft3">15 § försäkrings-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">givaren ingår. Med en sådan</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td132"><P class="p18 ft3">rörelselagen (2010:2043),</P></TD>
<TD class="tr23 td47"><P class="p31 ft2">vari</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">grupp avses två eller flera fysiska</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td132"><P class="p18 ft2">arbetsgivaren ingår.</P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft3">eller juridiska personer som utgör</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">en helhet från risksynpunkt därför</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">att någon av dem har direkt eller</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td95"><P class="p18 ft3">indirekt</P></TD>
<TD colspan=3 class="tr26 td236"><P class="p19 ft3">ägarinflytande över en</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">eller flera av de övriga i gruppen</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">eller därför att de utan att stå i</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td95"><P class="p18 ft3">sådant</P></TD>
<TD class="tr26 td154"><P class="p18 ft3">förhållande</P></TD>
<TD class="tr26 td78"><P class="p56 ft45">har</P></TD>
<TD class="tr26 td113"><P class="p19 ft3">sådan</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td95"><P class="p18 ft3">inbördes</P></TD>
<TD class="tr23 td154"><P class="p44 ft3">anknytning</P></TD>
<TD class="tr23 td78"><P class="p88 ft3">att</P></TD>
<TD class="tr23 td113"><P class="p19 ft45">någon</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">eller samtliga av de övriga kan</P></TD>
</TR>
<TR>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft45">råka i betalningssvårigheter om en</P></TD>
</TR>
<TR>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td22"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">av dem drabbas av finansiella</P></TD>
</TR>
<TR>
<TD class="tr27 td47"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td94"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td22"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td47"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td95"><P class="p18 ft60">problem.</P></TD>
<TD class="tr27 td154"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td78"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td113"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD colspan=4 class="tr28 td57"><P class="p43 ft2">Begränsningarna i tredje stycket 1 och 2</P></TD>
<TD colspan=3 class="tr28 td167"><P class="p19 ft2">gäller inte sådana tillgångar</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td329"><P class="p18 ft2">som svenska staten eller en utländsk stat svarar för.</P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td205"><P class="p43 ft3">Beträffande</P></TD>
<TD class="tr23 td159"><P class="p31 ft3">användande av</P></TD>
<TD colspan=2 class="tr23 td133"><P class="p72 ft3">Optioner</P></TD>
<TD colspan=2 class="tr23 td233"><P class="p19 ft3">och terminskontrakt</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td91"><P class="p31 ft45">optioner och terminskontrakt eller</P></TD>
<TD class="tr26 td65"><P class="p18 ft3">eller</P></TD>
<TD class="tr26 td21"><P class="p18 ft3">andra</P></TD>
<TD class="tr26 td77"><P class="p147 ft3">liknande</P></TD>
<TD class="tr26 td116"><P class="p19 ft3">finansiella</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td91"><P class="p31 ft3">andra liknande finansiella instru-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft3">instrument får användas för att</P></TD>
</TR>
<TR>
<TD class="tr28 td126"><P class="p18 ft3">ment</P></TD>
<TD class="tr28 td161"><P class="p18 ft3">ska</P></TD>
<TD class="tr28 td159"><P class="p31 ft3">pensionsstiftelsen</P></TD>
<TD class="tr28 td65"><P class="p18 ft3">sänka</P></TD>
<TD colspan=2 class="tr28 td205"><P class="p1 ft3">den finansiella</P></TD>
<TD class="tr28 td116"><P class="p19 ft3">risken i en</P></TD>
</TR>
</TABLE>
<P class="p276 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2045.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_145">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p40 ft47">tillämpa 6 kap. 32 § försäkrings- rörelselagen och föreskrifter som har meddelats med stöd av bestämmelserna i 6 kap. 34 § 10 samma lag<SPAN class="ft4">.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<TABLE cellpadding=0 cellspacing=0 class="t47">
<TR height=0>
<TD width=77px></TD>
<TD width=21px></TD>
<TD width=10px></TD>
<TD width=20px></TD>
<TD width=21px></TD>
<TD width=27px></TD>
<TD width=111px></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td234"><P class="p18 ft3">pensionsstiftelse</P></TD>
<TD colspan=2 class="tr29 td78"><P class="p18 ft3">eller</P></TD>
<TD class="tr29 td14"><P class="p147 ft3">för</P></TD>
<TD class="tr29 td55"><P class="p182 ft3">att</P></TD>
<TD class="tr29 td138"><P class="p19 ft2"><SPAN class="ft3">i </SPAN>Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td93"><P class="p18 ft3">övrigt effektivisera</P></TD>
<TD colspan=4 class="tr26 td193"><P class="p95 ft3">förvaltningen</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td118"><P class="p18 ft3">av stiftelsens tillgångar. Pensions-</P></TD>
</TR>
<TR>
<TD class="tr23 td128"><P class="p18 ft3">stiftelsen ska</P></TD>
<TD colspan=3 class="tr23 td126"><P class="p38 ft3">tillämpa</P></TD>
<TD colspan=3 class="tr23 td277"><P class="p95 ft3">föreskrifter</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td118"><P class="p18 ft3">som har meddelats med stöd av</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td93"><P class="p18 ft3">bestämmelserna i</P></TD>
<TD colspan=2 class="tr23 td161"><P class="p18 ft3">6 kap.</P></TD>
<TD class="tr23 td55"><P class="p154 ft3">14 §</P></TD>
<TD class="tr23 td138"><P class="p95 ft3">3</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td281"><P class="p18 ft45">försäkringsrörelselagen</P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td128"><P class="p18 ft3">(2010:2043)</P></TD>
<TD class="tr26 td14"><P class="p18 ft3">om</P></TD>
<TD colspan=4 class="tr26 td247"><P class="p257 ft45">användning</P></TD>
<TD class="tr26 td138"><P class="p95 ft45">av</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr27 td234"><P class="p18 ft79">derivatinstrument,</P></TD>
<TD class="tr27 td160"><P class="p18 ft12"> </P></TD>
<TD colspan=2 class="tr27 td161"><P class="p330 ft79">utom</P></TD>
<TD colspan=2 class="tr27 td214"><P class="p95 ft60">när</P></TD>
</TR>
</TABLE>
<P class="p521 ft55">föreskrifterna gäller effektivisering av förvaltningen av skulderna.</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p522 ft2">35 §<SPAN class="ft35">2</SPAN></P>
<P class="p490 ft4">Finansinspektionen får meddela de anmärkningar i fråga om en pensionsstiftelses förvaltning som inspektionen anser behövs.</P>
<P class="p120 ft4">Finansinspektionen ska förelägga pensionsstiftelsen eller styrelsen att vidta rättelse, om inspektionen finner att</P>
<P class="p122 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">avvikelse skett från någon av de bestämmelser som anges i 34 § första stycket,</SPAN></P>
<P class="p122 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">placeringsriktlinjerna inte längre är tillfredsställande med hänsyn till omfattningen och beskaffenheten av stiftelsens förvaltning, eller</SPAN></P>
<P class="p122 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft26">stiftelsen använder olämpliga kreditvärderingsförfaranden eller hänvisningar i placeringsriktlinjerna till kreditbetyg som har utfärdats av ett kreditvärderingsinstitut.</SPAN></P>
<P class="p122 ft2">Om Finansinspektionen bedömer att en stiftelse förvaltar medel som avsatts till stiftelsen för personer som anges i 9 a § första stycket på ett sådant sätt som innebär att dessa personers intressen hotas, får inspektionen besluta om att utse en särskild företrädare att sköta hela eller delar av driften av stiftelsen.</P>
<P class="p283 ft2">Finansinspektionen får även begränsa pensionsstiftelsens förfoganderätt eller förbjuda stiftelsen att förfoga över sina tillgångar i Sverige, om det bedöms vara nödvändigt för att skydda de personer som anges i tredje stycket. Finansinspektionen får besluta hur pensionsstiftelsen ska förvaltas efter ett sådant beslut.</P>
</DIV>
<DIV id="id_3">
<DIV id="id_3_1">
<P class="p84 ft2">I fråga om styrelsens skyldighet att lämna upplysningar och hålla tillgångar och handlingar tillgängliga för granskning och beträffande tillsynen i övrigt ska bestämmelserna i <SPAN class="ft3">14 </SPAN>kap. 5 §, <SPAN class="ft3">6 § andra stycket</SPAN>, 7 § <SPAN class="ft3">1</SPAN>, 13 § första stycket första meningen och andra stycket, <SPAN class="ft3">16 </SPAN>§ samt <SPAN class="ft3">16 </SPAN>kap. <SPAN class="ft3">6</SPAN>, <SPAN class="ft3">12 </SPAN>och <SPAN class="ft3">25 </SPAN>§§ försäkringsrörelselagen (2010:2043) samt föreskrifter som meddelats med stöd av <SPAN class="ft3">14 </SPAN>kap.</P>
</DIV>
<DIV id="id_3_2">
<P class="p84 ft2">I fråga om styrelsens skyldighet att lämna upplysningar och hålla tillgångar och handlingar tillgängliga för granskning och beträffande tillsynen i övrigt ska bestämmelserna i <SPAN class="ft3">17 </SPAN>kap. 5 §, 7 § <SPAN class="ft3">andra stycket</SPAN>, <SPAN class="ft3">8 </SPAN>§ <SPAN class="ft3">1</SPAN>, 13 § första stycket första meningen och andra stycket, <SPAN class="ft3">29 </SPAN>§ samt <SPAN class="ft3">18 </SPAN>kap. <SPAN class="ft3">9</SPAN>, <SPAN class="ft3">15 </SPAN>och <SPAN class="ft3">27 </SPAN>§§ försäkringsrörelselagen (2010:2043) samt föreskrifter som meddelats med stöd av <SPAN class="ft3">17 </SPAN>kap.</P>
</DIV>
</DIV>
<DIV id="id_4">
<P class="p523 ft40"><SPAN class="ft51">2 </SPAN>Senaste lydelse 2014:1016.</P>
<P class="p103 ft2">145</P>
</DIV>
</DIV>
<DIV id="page_146">
<DIV id="dimg1">
<INGENBILD zsrc="H3039146x1.jpg/" id="img1">
</DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p524 ft31">Prop. 2015/16:9 <SPAN class="ft55">18 </SPAN>§ samma lag tillämpas på motsvarande sätt.</P>
</DIV>
<DIV id="id_1_2">
<P class="p26 ft31"><SPAN class="ft55">30 </SPAN>§ samma lag tillämpas på motsvarande sätt.</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p525 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p526 ft2">146</P>
</DIV>
</DIV>
<DIV id="page_147">
<DIV id="dimg1">
<INGENBILD zsrc="H3039147x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr40 td12"><P class="p18 ft34">2.3</P></TD>
<TD colspan=3 class="tr40 td330"><P class="p527 ft34">Förslag till lag om ändring i förmånsrättslagen</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td106"><P class="p527 ft34">(1970:979)</P></TD>
<TD class="tr44 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td214"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr44 td331"><P class="p52 ft2">Härigenom föreskrivs att 4 a § förmånsrättslagen (1970:979) ska ha</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td255"><P class="p18 ft2">följande lydelse.</P></TD>
<TD class="tr28 td45"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td214"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr36 td255"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD colspan=2 class="tr36 td332"><P class="p50 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td12"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td197"><P class="p528 ft2">4 a §<SPAN class="ft35">1</SPAN></P></TD>
<TD class="tr36 td214"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p45 ft2">Förmånsrätt följer med försäk-</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">Förmånsrätt följer med försäk-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p18 ft2">ringstagares och andra ersättnings-</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">ringstagares och andra ersättnings-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td255"><P class="p18 ft2">berättigades fordran hos försäk-</P></TD>
<TD colspan=2 class="tr26 td332"><P class="p52 ft2">berättigades fordran hos försäk-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p18 ft2">ringsgivare i den egendom och i</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">ringsgivare i den egendom och i</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p18 ft2">den omfattning som anges i 6 kap.</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">den omfattning som anges i 6 kap.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td12"><P class="p18 ft45">31 <SPAN class="ft22">§</SPAN></P></TD>
<TD class="tr26 td106"><P class="p45 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr26 td45"><P class="p50 ft3">13 <SPAN class="ft2">§</SPAN></P></TD>
<TD class="tr26 td214"><P class="p52 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p18 ft2">(2010:2043) och 5 kap. 11 § lagen</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">(2010:2043) och 5 kap. 11 § lagen</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td255"><P class="p18 ft2">(1998:293) om utländska försäk-</P></TD>
<TD colspan=2 class="tr23 td332"><P class="p52 ft2">(1998:293) om utländska försäk-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td255"><P class="p18 ft2">ringsgivares och tjänstepensions-</P></TD>
<TD colspan=2 class="tr26 td332"><P class="p52 ft2">ringsgivares och tjänstepensions-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td255"><P class="p18 ft2">instituts verksamhet i Sverige.</P></TD>
<TD colspan=2 class="tr28 td332"><P class="p50 ft2">instituts verksamhet i Sverige.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p529 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p530 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2047.</P>
<P class="p103 ft2">147</P>
</DIV>
<DIV id="page_148">
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t78">
<TR height=0>
<TD width=100px></TD>
<TD width=55px></TD>
<TD width=136px></TD>
<TD width=216px></TD>
</TR>
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td77"><P class="p54 ft34">2.4</P></TD>
<TD colspan=2 class="tr40 td333"><P class="p39 ft34">Förslag till lag om ändring i lagen (1984:404)</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td77"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr44 td333"><P class="p39 ft34">om stämpelskatt vid inskrivningsmyndigheter</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr44 td82"><P class="p71 ft2">Härigenom föreskrivs<SPAN class="ft35">1 </SPAN>i fråga om lagen (1984:404) om stämpelskatt vid</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td82"><P class="p54 ft2">inskrivningsmyndigheter att 6 § ska ha följande lydelse.</P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td226"><P class="p54 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td303"><P class="p531 ft3">Föreslagen lydelse</P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 rowspan=2 class="tr56 td226"><P class="p71 ft2">Skatteplikt föreligger inte vid</P></TD>
<TD class="tr37 td303"><P class="p532 ft2">6 §<SPAN class="ft35">2</SPAN></P></TD>
</TR>
<TR>
<TD class="tr49 td68"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td303"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
<P class="p533 ft2"><SPAN class="ft2">1)</SPAN><SPAN class="ft28">förvärv från make, om förvärvet sker i syfte att för sammanläggning åstadkomma enhetliga lagfartsförhållanden för makarnas fasta egendom,</SPAN></P>
<P class="p533 ft2"><SPAN class="ft2">2)</SPAN><SPAN class="ft87">förvärv genom byte i den mån ersättningen utgörs av annan fast egendom, om bytet sker för att åstadkomma en lämpligare fastighetsindelning eller utgör ett led i åtgärder för jordbrukets eller skogsbrukets yttre rationalisering,</SPAN></P>
<P class="p533 ft4"><SPAN class="ft2">3)</SPAN><SPAN class="ft88">sambruksförenings förvärv genom tillskott från medlem och samfällighetsförenings förvärv enligt 5 § lagen (1973:1150) om förvaltning av samfälligheter,</SPAN></P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p366 ft2">4) försäkringsföretags förvärv från annat försäkringsföretag i samband med sådant avtal om övertagande av det senare företagets hela försäkringsbestånd, som avses i <SPAN class="ft3">10 </SPAN>kap. 1 § försäkringsrörelselagen (2010:2043),</P>
</DIV>
<DIV id="id_2_2">
<P class="p366 ft2">4) försäkringsföretags förvärv från annat försäkringsföretag i samband med sådant avtal om övertagande av det senare företagets hela försäkringsbestånd, som avses i <SPAN class="ft3">14 </SPAN>kap. 1 § försäkringsrörelselagen (2010:2043),</P>
</DIV>
</DIV>
<DIV id="id_3">
<P class="p506 ft4"><SPAN class="ft2">5)</SPAN><SPAN class="ft89">förvärv av järnväg som ska inskrivas i särskild ordning, eller av mark för sådan järnväg,</SPAN></P>
<P class="p506 ft2"><SPAN class="ft2">6)</SPAN><SPAN class="ft90">kommuns eller annan menighets förvärv av mark som enligt detaljplan eller områdesbestämmelser ska användas för allmän plats, begravningsplats eller för sådant ändamål som enligt 2 kap. 2 § fastighetstaxeringslagen (1979:1152) medför att byggnad för ändamålet ska anses som specialbyggnad,</SPAN></P>
<P class="p508 ft4"><SPAN class="ft2">7)</SPAN><SPAN class="ft91">förvärv av kronojord genom skatteköp eller annars på grund av skattebrev,</SPAN></P>
<P class="p506 ft2"><SPAN class="ft2">8)</SPAN><SPAN class="ft92">förvärv av ständig besittningsrätt till ett kronohemman eller ett krononybygge, då på grund av förvärvet inrymning vinns i sådan rätt,</SPAN></P>
<P class="p506 ft2"><SPAN class="ft2">9)</SPAN><SPAN class="ft28">upplåtelse av tomträtt i en nybildad fastighet, vars mark tidigare helt eller till övervägande del ingått i en fastighet som varit upplåten med tomträtt till samme tomträttshavare, och</SPAN></P>
<P class="p507 ft31"><SPAN class="ft2">10)</SPAN><SPAN class="ft93">förvärv som annan än den som avses under 6 gör av mark för allmän begravningsplats eller mark för sådan specialbyggnad enligt 2</SPAN></P>
<P class="p534 ft38"><SPAN class="ft36">1</SPAN><SPAN class="ft94">Jfr Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</SPAN></P>
<P class="p535 ft40"><SPAN class="ft36">2</SPAN><SPAN class="ft39">Senaste lydelse 2011:71.</SPAN></P>
<P class="p26 ft2">148</P>
</DIV>
</DIV>
<DIV id="page_149">
<DIV id="dimg1">
<INGENBILD zsrc="H3039149x1.jpg/" id="img1">
</DIV>
<DIV>
<DIV id="id_1">
<P class="p536 ft31">kap. 2 § fastighetstaxeringslagen som är bårhus, krematorium eller byggnad som används för skötsel av allmän begravningsplats.</P>
<P class="p537 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">149</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_150">
<DIV id="dimg1">
<INGENBILD zsrc="H3039150x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td65"><P class="p54 ft84">2.5</P></TD>
<TD colspan=2 class="tr40 td306"><P class="p538 ft34">Förslag till lag om ändring i konkurslagen</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td65"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td125"><P class="p538 ft34">(1987:672)</P></TD>
<TD class="tr44 td139"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr44 td82"><P class="p71 ft2">Härigenom föreskrivs att 8 kap. 7 § konkurslagen (1987:672) ska ha</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td202"><P class="p54 ft2">följande lydelse.</P></TD>
<TD class="tr28 td139"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td202"><P class="p54 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td139"><P class="p18 ft3">Föreslagen lydelse</P></TD>
</TR>
</TABLE>
<P class="p539 ft46">8 kap.</P>
<P class="p540 ft2">7 §<SPAN class="ft35">3</SPAN></P>
<P class="p507 ft2">Försäljning av lös egendom som inte sker genom fortsättande av gäldenärens rörelse ska ske på auktion eller på annat sätt efter vad förvaltaren anser vara mest fördelaktigt för boet. Om egendom säljs till konkursgäldenären eller någon denne sådan närstående person som anges i 4 kap. 3 § ska försäljningen ha föregåtts av ett offentligt anbudsförfarande, om särskilda skäl inte gör det obehövligt.</P>
<P class="p507 ft2">Lös egendom i vilken en borgenär har panträtt eller någon annan särskild förmånsrätt får inte utan hans samtycke säljas på annat sätt än på auktion, om hans rätt är beroende av försäljningen. Även om samtycke inte lämnas, får egendomen säljas på annat sätt än på auktion, om det är sannolikt att högre pris uppnås därigenom och om tillsynsmyndigheten medger det.</P>
<P class="p507 ft2">Samtycke enligt andra stycket krävs inte när förvaltaren säljer finansiella instrument, upptagna till handel på en reglerad marknad eller en motsvarande marknad utanför Europeiska ekonomiska samarbetsområdet, eller valuta till gällande marknadspris eller när det är fråga om försäljning av lös egendom genom fortsättande av gäldenärens rörelse.</P>
<TABLE cellpadding=0 cellspacing=0 class="t79">
<TR height=0>
<TD width=66px></TD>
<TD width=21px></TD>
<TD width=84px></TD>
<TD width=33px></TD>
<TD width=67px></TD>
<TD width=21px></TD>
<TD width=84px></TD>
<TD width=17px></TD>
</TR>
<TR>
<TD class="tr29 td136"><P class="p43 ft2">Särskilda</P></TD>
<TD colspan=2 class="tr29 td130"><P class="p37 ft2">bestämmelser</P></TD>
<TD class="tr29 td153"><P class="p31 ft2">om</P></TD>
<TD class="tr29 td97"><P class="p72 ft2">Särskilda</P></TD>
<TD colspan=2 class="tr29 td130"><P class="p37 ft2">bestämmelser</P></TD>
<TD class="tr29 td173"><P class="p19 ft2">om</P></TD>
</TR>
<TR>
<TD class="tr26 td136"><P class="p18 ft2">överlåtelse</P></TD>
<TD class="tr26 td14"><P class="p18 ft2">av</P></TD>
<TD colspan=2 class="tr26 td233"><P class="p31 ft22">försäkringsbestånd</P></TD>
<TD class="tr26 td97"><P class="p18 ft2">överlåtelse</P></TD>
<TD class="tr26 td14"><P class="p18 ft2">av</P></TD>
<TD colspan=2 class="tr26 td92"><P class="p19 ft22">försäkringsbestånd</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td179"><P class="p18 ft2">finns i <SPAN class="ft3">10 </SPAN>kap.</P></TD>
<TD colspan=2 class="tr23 td233"><P class="p31 ft2">16 § försäkrings-</P></TD>
<TD colspan=2 class="tr23 td150"><P class="p18 ft2">finns i <SPAN class="ft3">14 </SPAN>kap.</P></TD>
<TD colspan=2 class="tr23 td92"><P class="p19 ft2">16 § försäkrings-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td218"><P class="p18 ft2">rörelselagen (2010:2043).</P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td334"><P class="p18 ft2">rörelselagen (2010:2043).</P></TD>
<TD class="tr28 td173"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p541 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p542 ft40"><SPAN class="ft51">3 </SPAN>Senaste lydelse 2010:2052.</P>
<P class="p318 ft2">150</P>
</DIV>
<DIV id="page_151">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr40 td41"><P class="p18 ft34">2.6</P></TD>
<TD colspan=3 class="tr40 td335"><P class="p237 ft34">Förslag till lag om ändring i lagen (1991:980)</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td41"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr44 td335"><P class="p237 ft34">om handel med finansiella instrument</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr39 td331"><P class="p43 ft2">Härigenom föreskrivs<SPAN class="ft35">1 </SPAN>att 2 kap. 17 § lagen (1991:980) om handel med</P></TD>
<TD class="tr39 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr57 td331"><P class="p18 ft2">finansiella instrument<SPAN class="ft35">2 </SPAN>ska ha följande lydelse.</P></TD>
<TD class="tr57 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr57 td102"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr57 td199"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr57 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td94"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td336"><P class="p543 ft46">2 kap.</P></TD>
<TD class="tr37 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td336"><P class="p544 ft2">17 §<SPAN class="ft35">3</SPAN></P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p43 ft2">Om ett grundprospekt eller ett</P></TD>
<TD class="tr23 td199"><P class="p43 ft2">Om ett grundprospekt eller ett</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">tillägg till detta inte innehåller de</P></TD>
<TD class="tr26 td199"><P class="p18 ft2">tillägg till detta inte innehåller de</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p18 ft2">slutliga villkoren för ett erbju-</P></TD>
<TD class="tr23 td199"><P class="p18 ft2">slutliga villkoren för ett erbju-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p18 ft2">dande av överlåtbara värdepapper</P></TD>
<TD class="tr23 td199"><P class="p18 ft2">dande av överlåtbara värdepapper</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">till allmänheten, ska emittenten så</P></TD>
<TD class="tr26 td199"><P class="p18 ft2">till allmänheten<SPAN class="ft3">, </SPAN>ska emittenten så</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p18 ft2">snart det är möjligt</P></TD>
<TD class="tr23 td199"><P class="p18 ft2">snart det är möjligt ge in villkoren</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p43 ft2"><SPAN class="ft3">1. </SPAN>ge in villkoren till Finansin-</P></TD>
<TD class="tr23 td199"><P class="p18 ft2">till Finansinspektionen för regi-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">spektionen för registrering<SPAN class="ft3">,</SPAN></P></TD>
<TD class="tr26 td199"><P class="p18 ft2">strering och offentliggöra <SPAN class="ft3">dessa</SPAN></P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td268"><P class="p43 ft3">2. underrätta</P></TD>
<TD class="tr23 td189"><P class="p97 ft3">berörd behörig</P></TD>
<TD class="tr23 td199"><P class="p18 ft2">enligt 29 §.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p18 ft3">myndighet i en annan stat inom</P></TD>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft3">EES om villkoren, <SPAN class="ft2">och</SPAN></P></TD>
<TD class="tr26 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td268"><P class="p43 ft2"><SPAN class="ft3">3. </SPAN>offentliggöra</P></TD>
<TD class="tr23 td189"><P class="p97 ft3">villkoren <SPAN class="ft2">enligt</SPAN></P></TD>
<TD class="tr23 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td41"><P class="p18 ft13">29 §.</P></TD>
<TD class="tr27 td94"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td189"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td199"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td67"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p67 ft2">De slutliga villkoren ska endast innehålla information som rör inne- hållet i värdepappersnoten.</P>
<P class="p187 ft47">Finansinspektionen ska så snart det är möjligt underrätta berörd behörig myndighet i en annan stat inom EES och Europeiska värde- pappers- och marknadsmyndig- heten om villkoren.</P>
<P class="p545 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p546 ft42"><SPAN class="ft36">1</SPAN><SPAN class="ft95">Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</SPAN></P>
<P class="p547 ft40"><SPAN class="ft36">2</SPAN><SPAN class="ft39">Lagen omtryckt 1992:558.</SPAN></P>
<P class="p548 ft97"><SPAN class="ft36">3</SPAN><SPAN class="ft96">Senaste lydelse 2012:378.</SPAN></P>
<P class="p62 ft2">151</P>
</DIV>
<DIV id="page_152">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td26"><P class="p54 ft34">2.7</P></TD>
<TD colspan=4 class="tr40 td337"><P class="p153 ft34">Förslag till lag om ändring i lagen (1995:1560)</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td26"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr44 td338"><P class="p549 ft34">om årsredovisning i försäkringsföretag</P></TD>
<TD class="tr44 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr44 td82"><P class="p19 ft2">Härigenom föreskrivs<SPAN class="ft35">1 </SPAN>i fråga om lagen (1995:1560) om årsredovisning i</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr28 td82"><P class="p54 ft2">försäkringsföretag att 1 kap. 1 § och 6 kap. 1 § ska ha följande lydelse.</P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td50"><P class="p54 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td254"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td223"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td288"><P class="p550 ft46">1 kap.</P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td223"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td288"><P class="p550 ft2">1 §<SPAN class="ft35">2</SPAN></P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p19 ft2">Denna lag är tillämplig på försäkringsföretag. Med försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p54 ft2">avses försäkringsaktiebolag, ömsesidiga försäkringsbolag och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">försäkringsföreningar som omfattas av försäkringsrörelselagen</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td50"><P class="p54 ft2">(2010:2043).</P></TD>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td254"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p19 ft2">Bestämmelserna om koncernredovisning i 7 kap. ska tillämpas på</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">finansiella holdingföretag som uteslutande eller huvudsakligen förvaltar</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">andelar i dotterföretag som är försäkringsföretag eller utländska företag</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p54 ft2">av motsvarande slag. Med finansiellt holdingföretag avses ett aktiebolag,</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">ett handelsbolag eller en ekonomisk förening vars verksamhet</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">uteslutande eller så gott som uteslutande består i att i vinstsyfte förvärva</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td202"><P class="p54 ft2">och förvalta andelar i dotterföretag.</P></TD>
<TD class="tr26 td254"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td202"><P class="p31 ft2">Från denna lag får medges</P></TD>
<TD colspan=2 class="tr23 td139"><P class="p19 ft2">Från denna lag får medges</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td202"><P class="p54 ft2">undantag för sådana försäk-</P></TD>
<TD colspan=2 class="tr23 td139"><P class="p19 ft2">undantag för sådana försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td202"><P class="p54 ft2">ringsföretag som får undantas från</P></TD>
<TD colspan=2 class="tr26 td139"><P class="p19 ft2">ringsföretag som får undantas från</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td50"><P class="p54 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td95"><P class="p31 ft2">enligt</P></TD>
<TD class="tr23 td254"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td99"><P class="p19 ft2">enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td26"><P class="p54 ft2">1 kap.</P></TD>
<TD colspan=2 class="tr23 td132"><P class="p31 ft2"><SPAN class="ft3">19 och </SPAN>20 <SPAN class="ft3">§</SPAN>§ samma lag.</P></TD>
<TD colspan=2 class="tr23 td139"><P class="p19 ft2">1 kap. 20 § samma lag. Frågor om</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td202"><P class="p54 ft2">Frågor om sådana undantag prövas</P></TD>
<TD class="tr26 td254"><P class="p18 ft2">sådana undantag prövas</P></TD>
<TD class="tr26 td99"><P class="p19 ft2">av</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td50"><P class="p54 ft2">av Finansinspektionen.</P></TD>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td254"><P class="p18 ft2">Finansinspektionen.</P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p19 ft2">För sådana företag som medgivits undantag från denna lag ska i stället</P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr24 td82"><P class="p54 ft2">sådana föreskrifter som meddelats med stöd av 4 § andra stycket gälla.</P></TD>
</TR>
</TABLE>
<P class="p551 ft46">6 kap.</P>
<P class="p540 ft2">1 §<SPAN class="ft35">3</SPAN></P>
<P class="p507 ft4">Med beaktande av det som föreskrivs i andra stycket ska följande bestämmelser i 6 kap. årsredovisningslagen (1995:1554) tillämpas:</P>
<P class="p552 ft2">1 § <NOBR>första–fjärde</NOBR> styckena om förvaltningsberättelsens innehåll, 2 § om förslag till dispositioner av vinst eller förlust m.m. och</P>
<P class="p506 ft2">2 a § om vissa upplysningar i förvaltningsberättelsen i aktiebolag vars aktier är upptagna till handel på en reglerad marknad eller en motsvarande marknad utanför Europeiska ekonomiska samarbetsområdet.</P>
<P class="p553 ft31">Det som sägs i 6 kap. 1 § andra stycket <NOBR>6–8</NOBR> årsredovisningslagen om upplysningar om kvotvärde ska dock i stället avse nominellt belopp.</P>
<P class="p554 ft38"><SPAN class="ft36">1</SPAN><SPAN class="ft94">Jfr Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</SPAN></P>
<P class="p555 ft40"><SPAN class="ft36">2</SPAN><SPAN class="ft39">Senaste lydelse 2013:452.</SPAN></P>
<P class="p556 ft97"><SPAN class="ft36">3</SPAN><SPAN class="ft96">Senaste lydelse 2009:36.</SPAN></P>
<P class="p26 ft2">152</P>
</DIV>
<DIV id="page_153">
<DIV id="dimg1">
<INGENBILD zsrc="H3039153x1.jpg/" id="img1">
</DIV>
<DIV>
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD colspan=3 class="tr4 td182"><P class="p45 ft2">Försäkringsaktiebolag,</P></TD>
<TD class="tr4 td143"><P class="p97 ft2">vars</P></TD>
<TD class="tr4 td183"><P class="p43 ft2">Försäkringsaktiebolag,</P></TD>
<TD class="tr4 td10"><P class="p19 ft22">vars</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td102"><P class="p18 ft2">aktier är upptagna till handel på en</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft2">aktier är upptagna till handel på en</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td102"><P class="p18 ft2">reglerad marknad i Sverige, ska</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft2">reglerad marknad i Sverige, ska</P></TD>
</TR>
<TR>
<TD class="tr26 td161"><P class="p18 ft2">även</P></TD>
<TD class="tr26 td29"><P class="p56 ft2">tillämpa</P></TD>
<TD class="tr26 td60"><P class="p96 ft2">6 kap.</P></TD>
<TD class="tr26 td143"><P class="p97 ft2">1 a §</P></TD>
<TD class="tr26 td183"><P class="p18 ft2">även tillämpa 6 kap. 1</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">a §</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td182"><P class="p18 ft2">årsredovisningslagen</P></TD>
<TD class="tr23 td143"><P class="p97 ft2">om</P></TD>
<TD class="tr23 td183"><P class="p18 ft2">årsredovisningslagen</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">om</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td182"><P class="p18 ft2">förvaltningsberättelsens</P></TD>
<TD class="tr23 td143"><P class="p97 ft2">innehåll.</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft2">förvaltningsberättelsens innehåll.</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td182"><P class="p18 ft3">Vid tillämpningen av</P></TD>
<TD class="tr23 td143"><P class="p97 ft3">nämnda</P></TD>
<TD class="tr23 td183"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td102"><P class="p18 ft3">paragraf ska det som sägs om</P></TD>
<TD class="tr26 td183"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td102"><P class="p18 ft3">riktlinjer av det slag som avses i</P></TD>
<TD class="tr23 td183"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td161"><P class="p18 ft60">8 kap.</P></TD>
<TD class="tr27 td29"><P class="p557 ft60">51 §</P></TD>
<TD colspan=2 class="tr27 td93"><P class="p97 ft79">aktiebolagslagen</P></TD>
<TD class="tr27 td183"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td10"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p558 ft3">(2005:551) i stället avse riktlinjer av det slag som avses i 8 kap. 9 § försäkringsrörelselagen (1982:713).</P>
<P class="p138 ft4">Försäkringsaktiebolag, vars aktier, teckningsoptioner eller skuldebrev är upptagna till handel på en reglerad marknad, ska även tillämpa 6 kap. <NOBR>6–9</NOBR> §§ årsredovisningslagen om bolagsstyrningsrapport.</P>
<P class="p310 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">153</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_154">
<TABLE cellpadding=0 cellspacing=0 class="t80">
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td77"><P class="p557 ft34">2.8</P></TD>
<TD class="tr40 td339"><P class="p39 ft34">Förslag till lag om ändring i lagen (1998:293)</P></TD>
</TR>
<TR>
<TD class="tr29 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td339"><P class="p39 ft34">om utländska försäkringsgivares och</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td339"><P class="p39 ft34">tjänstepensionsinstituts verksamhet i Sverige</P></TD>
</TR>
</TABLE>
<P class="p559 ft2">Härigenom föreskrivs<SPAN class="ft35">4 </SPAN>i fråga om lagen (1998:293) om utländska för- säkringsgivares och tjänstepensionsinstituts verksamhet i Sverige<SPAN class="ft35">5</SPAN></P>
<P class="p560 ft4"><SPAN class="ft47">dels </SPAN>att 5 kap. 6, <NOBR>8–9,</NOBR> 13, 14 och 19 §§ ska upphöra att gälla, <SPAN class="ft47">dels </SPAN>att rubriken närmast före 5 kap. 19 § ska utgå,</P>
<P class="p561 ft2"><SPAN class="ft3">dels </SPAN>att 1 kap. 3 och 6 §§, 5 kap. 5, 10, 12 och 16 §§, 6 kap. 8, 9 och 11 §§, 7 kap. 11 § samt 9 kap. 3, 5 och 8 §§ ska ha följande lydelse,</P>
<P class="p562 ft2"><SPAN class="ft3">dels </SPAN>att det ska införas två nya paragrafer, 5 kap. 4 b § och 6 kap. 2 a §,</P>
<TABLE cellpadding=0 cellspacing=0 class="t81">
<TR>
<TD class="tr24 td189"><P class="p18 ft2">av följande lydelse.</P></TD>
<TD class="tr24 td86"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr58 td189"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr58 td86"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr58 td244"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr58 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr58 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td189"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td100"><P class="p563 ft46">1 kap.</P></TD>
<TD class="tr37 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td189"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td100"><P class="p152 ft2">3 §<SPAN class="ft35">6</SPAN></P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td189"><P class="p43 ft2">Bestämmelserna</P></TD>
<TD class="tr26 td86"><P class="p18 ft2">om livförsäk-</P></TD>
<TD colspan=3 class="tr26 td244"><P class="p72 ft2">Bestämmelserna</P></TD>
<TD colspan=2 class="tr26 td149"><P class="p19 ft2">om livförsäk-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">ring i denna lag, med undantag för</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">ring i denna lag, med undantag för</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">5 kap. <SPAN class="ft3">14 </SPAN>§<SPAN class="ft3">, </SPAN>får tillämpas för sjuk-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">5 kap. <SPAN class="ft3">12 </SPAN>§, får tillämpas för sjuk-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td91"><P class="p18 ft2">och olycksfallsförsäkringar som</P></TD>
<TD colspan=4 class="tr26 td183"><P class="p18 ft2">och olycksfallsförsäkringar</P></TD>
<TD class="tr26 td12"><P class="p19 ft2">som</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">avses i 2 kap. 11 § första stycket</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">avses i 2 kap. 11 § första stycket</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">klasserna 1 och 2 försäkrings-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">klasserna 1 och 2 försäkrings-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td91"><P class="p18 ft2">rörelselagen (2010:2043) samt för</P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft2">rörelselagen (2010:2043) samt för</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">avgångsbidragsförsäkringar.</P></TD>
<TD colspan=4 class="tr23 td183"><P class="p18 ft2">avgångsbidragsförsäkringar.</P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td189"><P class="p43 ft2">Bestämmelserna</P></TD>
<TD class="tr23 td86"><P class="p18 ft2">om livförsäk-</P></TD>
<TD colspan=3 class="tr23 td244"><P class="p72 ft2">Bestämmelserna</P></TD>
<TD colspan=2 class="tr23 td149"><P class="p19 ft2">om livförsäk-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">ring i denna lag, med undantag för</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">ring i denna lag, med undantag för</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td91"><P class="p18 ft3"><SPAN class="ft2">5 kap. 5 </SPAN>§ femte stycket <SPAN class="ft2">och </SPAN>14 §<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr26 td26"><P class="p18 ft3">5 kap. 5</P></TD>
<TD class="tr26 td98"><P class="p153 ft22">och</P></TD>
<TD colspan=2 class="tr26 td179"><P class="p18 ft3">12 §§, <SPAN class="ft2">behöver</SPAN></P></TD>
<TD class="tr26 td12"><P class="p19 ft2">inte</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">behöver inte tillämpas för livför-</P></TD>
<TD class="tr23 td26"><P class="p18 ft2">tillämpas</P></TD>
<TD class="tr23 td98"><P class="p153 ft2">för</P></TD>
<TD colspan=2 class="tr23 td179"><P class="p38 ft2">livförsäkringar</P></TD>
<TD class="tr23 td12"><P class="p19 ft2">som</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td91"><P class="p18 ft2">säkringar som avses i 2 kap. 12 §</P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft2">avses i 2 kap. 12 § klasserna I b</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">klasserna I b och IV försäkrings-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">och IV försäkringsrörelselagen om</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">rörelselagen om premien är beräk-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">premien är beräknad och bestämd</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td91"><P class="p18 ft2">nad och bestämd för längst fem år.</P></TD>
<TD colspan=3 class="tr24 td244"><P class="p18 ft2">för längst fem år.</P></TD>
<TD class="tr24 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p564 ft2">6 §<SPAN class="ft35">7</SPAN></P>
<P class="p565 ft31">Med <SPAN class="ft61">skadeförsäkring </SPAN>förstås i denna lag sådan försäkring som avses i 2 kap. 11 § försäkringsrörelselagen (2010:2043).</P>
<P class="p566 ft38"><SPAN class="ft36">4</SPAN><SPAN class="ft94">Jfr Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</SPAN></P>
<P class="p567 ft41"><SPAN class="ft36">5</SPAN><SPAN class="ft98">Senaste lydelse av</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t82">
<TR>
<TD colspan=2 class="tr27 td311"><P class="p498 ft42">5 kap. 6</P></TD>
<TD class="tr27 td121"><P class="p38 ft40">§ 1999:602</P></TD>
<TD class="tr27 td161"><P class="p18 ft42">5 kap. 13</P></TD>
<TD class="tr27 td123"><P class="p38 ft42">§ 2010:2060</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr38 td311"><P class="p498 ft42">5 kap. 8</P></TD>
<TD class="tr38 td121"><P class="p38 ft38">§ 2010:2060</P></TD>
<TD class="tr38 td161"><P class="p18 ft42">5 kap. 14</P></TD>
<TD class="tr38 td123"><P class="p38 ft42">§ 2010:2060</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr38 td340"><P class="p498 ft38">5 kap. 8 a § 1999:602</P></TD>
<TD class="tr38 td161"><P class="p18 ft42">5 kap. 19</P></TD>
<TD class="tr38 td123"><P class="p38 ft42">§ 2010:2060.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr45 td311"><P class="p498 ft42">5 kap. 9</P></TD>
<TD class="tr45 td121"><P class="p38 ft41">§ 2010:2060</P></TD>
<TD class="tr45 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr45 td123"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr45 td265"><P class="p498 ft72">6</P></TD>
<TD colspan=2 class="tr45 td120"><P class="p77 ft41">Senaste lydelse 2010:2060.</P></TD>
<TD class="tr45 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr45 td123"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr38 td265"><P class="p498 ft72">7</P></TD>
<TD colspan=2 class="tr38 td120"><P class="p77 ft38">Senaste lydelse 2010:2060.</P></TD>
<TD class="tr38 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr38 td123"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td265"><P class="p18 ft2">154</P></TD>
<TD class="tr28 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td121"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td123"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_155">
<DIV>
<DIV id="id_1">
<P class="p568 ft2">Med <SPAN class="ft49">livförsäkring </SPAN>förstås i denna lag sådan försäkring som avses i</P>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD class="tr29 td102"><P class="p18 ft2">2 kap. 12 § försäkringsrörelselagen.</P></TD>
<TD class="tr29 td126"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td241"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p43 ft3"><SPAN class="ft2">Med </SPAN>tjänstepensionsförsäkring</P></TD>
<TD class="tr23 td126"><P class="p99 ft2">Med</P></TD>
<TD class="tr23 td241"><P class="p19 ft50">tjänstepensionsförsäkring</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft2">förstås i denna lag sådan <SPAN class="ft3">försäk-</SPAN></P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft2">förstås i denna lag sådan <SPAN class="ft3">livförsäk-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p18 ft3">ring som avses i 1 kap. 8 § försäk-</P></TD>
<TD colspan=2 class="tr26 td101"><P class="p19 ft3">ring som har samband med yrkes-</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft3">ringsrörelselagen.</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft3">utövning och där utbetalning av</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft45">försäkringsbelopp (engångsbelopp</P></TD>
</TR>
<TR>
<TD class="tr26 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td101"><P class="p19 ft3">eller periodiska utbetalningar) är</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft3">beroende av att en eller flera</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td126"><P class="p268 ft3">personer</P></TD>
<TD class="tr23 td241"><P class="p19 ft3">uppnår eller förväntas</P></TD>
</TR>
<TR>
<TD class="tr23 td102"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft3">uppnå en viss ålder samt försäk-</P></TD>
</TR>
</TABLE>
<P class="p569 ft3">ring som meddelas som tillägg till sådana livförsäkringar.</P>
<P class="p164 ft2">Med <SPAN class="ft49">återförsäkring </SPAN>förstås i denna lag sådan försäkring som avses i 1 kap. 9 § försäkringsrörelselagen.</P>
<P class="p164 ft2">Med tjänstepension förstås i denna lag sådana avtal som ett utländskt tjänstepensionsinstitut ingår med arbetsgivare här i landet och som syftar till att trygga förmåner som har samband med yrkesutövning och som</P>
<P class="p164 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft27">betalas ut i form av engångsbelopp eller periodiska utbetalningar och beror av att en eller flera personer uppnår eller förväntas uppnå en viss ålder, eller</SPAN></P>
<P class="p164 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">kompletterar förmåner enligt 1 och tillhandahålls sekundärt i form av utbetalningar vid dödsfall, invaliditet eller upphörande av anställning eller i form av bidrag eller tjänster vid sjukdom, medellöshet eller dödsfall.</SPAN></P>
<P class="p570 ft4">Femte stycket gäller inte sådana avtal om tjänstepension som tecknas för egen räkning av egenföretagare.</P>
<P class="p164 ft2">Ersättning som betalas i form av livränta eller sjukränta tillhör livförsäkring, om ersättningen betalas från en livförsäkring, och skadeförsäkring, om ersättningen betalas från en skadeförsäkring. Om en sådan ränta har köpts i ett livförsäkringsföretag, ska den dock i detta företag höra till livförsäkring.</P>
<P class="p291 ft4">För sådan livränta eller sjukränta som tillhör skadeförsäkring gäller de särskilda bestämmelserna om livförsäkring i 5 kap. 2, 5 och 11 §§ samt 7 kap. <NOBR>4–12</NOBR> §§.</P>
<P class="p571 ft46">5 kap.</P>
<P class="p572 ft3">4 b §</P>
<P class="p573 ft47">För försäkringsgivare från tredjeland som bedriver försäkringsrörelse i Sverige ska bestämmelserna om företagsstyrning i 10 kap. <NOBR>1–25</NOBR> §§ försäkringsrörelselagen (2010:2043) och föreskrifter som meddelats med stöd av dessa bestämmelser gälla.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">155</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_156">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td226"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td129"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td100"><P class="p574 ft2">5 §<SPAN class="ft35">8</SPAN></P></TD>
<TD class="tr4 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td15"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td336"><P class="p96 ft2">En försäkringsgivare från <SPAN class="ft3">tredje</SPAN></P></TD>
<TD class="tr26 td123"><P class="p20 ft2">En</P></TD>
<TD colspan=3 class="tr26 td268"><P class="p18 ft2">försäkringsgivare</P></TD>
<TD class="tr26 td15"><P class="p19 ft2">från</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td336"><P class="p96 ft2"><SPAN class="ft3">land </SPAN>ska för sin försäkringsrörelse</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p50 ft3">tredjeland</P></TD>
<TD class="tr23 td75"><P class="p73 ft2">ska</P></TD>
<TD class="tr23 td78"><P class="p37 ft2">för</P></TD>
<TD class="tr23 td15"><P class="p19 ft2">sin</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td336"><P class="p96 ft3"><SPAN class="ft2">i Sverige </SPAN>redovisa försäkringstek-</P></TD>
<TD colspan=3 class="tr23 td104"><P class="p50 ft2">försäkringsrörelse</P></TD>
<TD class="tr23 td78"><P class="p74 ft2">i</P></TD>
<TD class="tr23 td15"><P class="p19 ft2">Sverige</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td336"><P class="p96 ft3">niska avsättningar och utjäm-</P></TD>
<TD class="tr26 td123"><P class="p50 ft3">värdera</P></TD>
<TD colspan=2 class="tr26 td136"><P class="p1 ft3">tillgångar</P></TD>
<TD class="tr26 td78"><P class="p18 ft3">och</P></TD>
<TD class="tr26 td15"><P class="p19 ft45">skulder,</P></TD>
</TR>
<TR>
<TD class="tr23 td226"><P class="p125 ft3">ningsreserv</P></TD>
<TD class="tr23 td129"><P class="p18 ft3">för</P></TD>
<TD class="tr23 td135"><P class="p96 ft45">förlusttäckning</P></TD>
<TD class="tr23 td123"><P class="p50 ft3">inklusive</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td5"><P class="p19 ft3">försäkringstekniska</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td336"><P class="p96 ft3">enligt 5 kap. 10 och 11 §§ försäk-</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p50 ft3">avsättningar,</P></TD>
<TD colspan=2 class="tr23 td133"><P class="p575 ft3">enligt</P></TD>
<TD class="tr23 td15"><P class="p19 ft3">5 kap.</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td336"><P class="p96 ft3">ringsrörelselagen (2010:2043). En</P></TD>
<TD class="tr26 td123"><P class="p50 ft3"><NOBR>1–16</NOBR> §§</P></TD>
<TD colspan=4 class="tr26 td87"><P class="p19 ft3">försäkringsrörelselagen</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td318"><P class="p125 ft3">försäkringsgivares</P></TD>
<TD class="tr23 td135"><P class="p96 ft45">försäkringstek-</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p50 ft3">(2010:2043)</P></TD>
<TD colspan=3 class="tr23 td5"><P class="p19 ft3">och föreskrifter som</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td318"><P class="p125 ft3">niska avsättningar</P></TD>
<TD class="tr23 td135"><P class="p96 ft3">ska motsvara</P></TD>
<TD colspan=5 class="tr23 td255"><P class="p50 ft3">meddelats med stöd av dessa</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td336"><P class="p96 ft3">de belopp som behövs för att för-</P></TD>
<TD colspan=3 class="tr26 td104"><P class="p50 ft3">bestämmelser.</P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td15"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td336"><P class="p96 ft3">säkringsgivaren vid varje tidpunkt</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td336"><P class="p96 ft3">ska kunna uppfylla alla åtaganden</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td226"><P class="p125 ft3">som skäligen</P></TD>
<TD class="tr23 td129"><P class="p1 ft3">kan</P></TD>
<TD class="tr23 td135"><P class="p96 ft3">förväntas upp-</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p576 ft3">komma på grund av ingångna försäkringsavtal. De försäkrings- tekniska avsättningarna ska mot- svara försäkringsgivarens ansva- righet för</P>
<P class="p577 ft3"><SPAN class="ft3">1.</SPAN><SPAN class="ft57">försäkringsfall, förvaltnings- kostnader och andra kostnader under resten av avtalsperioden för löpande försäkringar i skadeför- säkringsrörelse (ej intjänade pre- mier och kvardröjande risker) respektive livförsäkringsrörelse (livförsäkringsavsättning),</SPAN></P>
<P class="p578 ft3"><SPAN class="ft3">2.</SPAN><SPAN class="ft57">inträffade oreglerade försäk- ringsfall, kostnader för regle- ringen av dessa samt återbäring som förfallit till betalning men inte betalats ut (oreglerade skador),</SPAN></P>
<P class="p579 ft47"><SPAN class="ft3">3.</SPAN><SPAN class="ft58">sådan återbäring som är garanterad i nominella eller reala belopp (garanterad återbäring) och som inte omfattas av 1 eller 2,</SPAN></P>
<P class="p577 ft3"><SPAN class="ft3">4.</SPAN><SPAN class="ft57">sådan återbäring inom livför- säkringsrörelse som är villkorad av värdeförändringar på till- gångar eller av ett visst försäk- ringstekniskt resultat som försäk- ringstagarna eller andra ersätt- ningsberättigade står risken för (villkorad återbäring), och</SPAN></P>
<P class="p580 ft55"><SPAN class="ft3">5.</SPAN><SPAN class="ft65">fondförsäkringar som försäk- ringstagarna eller andra ersätt- ningsberättigade bär placerings-</SPAN></P>
<P class="p581 ft40"><SPAN class="ft51">8 </SPAN>Senaste lydelse 2010:2060. Ändringen innebär bl.a. att <NOBR>andra–femte</NOBR> styckena tas bort.</P>
<P class="p318 ft2">156</P>
</DIV>
<DIV id="page_157">
<DIV id="tx1"><SPAN class="ft2">Företrädaren för en försäkrings- givare från </SPAN><SPAN class="ft3">tredjeland ska </SPAN><SPAN class="ft2">föra ett register som vid varje tidpunkt visar de tillgångar som används för </SPAN><SPAN class="ft3">att täcka de försäkringstekniska avsättningarna</SPAN><SPAN class="ft2">.</SPAN></DIV>
<DIV id="tx2"><SPAN class="ft2">Om en tillgång som antecknas i registret har upplåtits med sådan rätt att dess fulla värde inte kan utnyttjas för </SPAN><SPAN class="ft3">att täcka försäkringstekniska avsättningar</SPAN><SPAN class="ft2">, </SPAN><SPAN class="ft3">ska </SPAN><SPAN class="ft2">detta antecknas i registret.</SPAN></DIV>
<DIV id="tx3"><SPAN class="ft47">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad ett sådant register ska innehålla.</SPAN></DIV>
<DIV>
<DIV id="id_1">
<P class="p582 ft47">risken för (fondförsäkringsåtagan- den där försäkringstagaren bär placeringsrisken).</P>
<P class="p583 ft3">Ansvarar flera försäkringsgivare solidariskt för en försäkring, ska endast den del av försäkringen som enligt avtal mellan försäk- ringsgivarna belöper på en enskild försäkringsgivare beaktas vid beräkningen av den försäkrings- givarens försäkringstekniska avsättningar.</P>
<P class="p584 ft3">Avsättning för oreglerade ska- dor ska beräknas särskilt för varje försäkringsfall. För skadeförsäk- ringsrörelse får statistiska metoder användas om de leder till en till- räcklig avsättning med beaktande av skadornas art.</P>
<P class="p585 ft3">Regeringen eller den myndighet som regeringen bestämmer får meddela närmare föreskrifter om de försäkringstekniska avsätt- ningarnas innehåll och beräkning.</P>
<P class="p586 ft47">Vid beräkning av avsättning för ej intjänade premier och kvardrö- jande risker respektive livförsäk- ringsavsättning gäller 5 kap. <NOBR>3–8</NOBR> §§ försäkringsrörelselagen.</P>
<P class="p587 ft4">10 § Företrädaren för en försäkrings-</P>
<P class="p588 ft3"><SPAN class="ft2">givare från </SPAN>tredje land skall <SPAN class="ft2">föra ett register som vid varje tidpunkt visar de tillgångar som används för </SPAN>skuldtäckning och tillgångarnas värde.</P>
<P class="p589 ft4">Om en tillgång som antecknas i registret har upplåtits med sådan rätt att dess fulla värde inte kan utnyttjas för <SPAN class="ft47">skuldtäckning</SPAN>, <SPAN class="ft47">skall </SPAN>detta antecknas i registret.</P>
</DIV>
<DIV id="id_2">
<P class="p590 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">157</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_158">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td214"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td342"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td128"><P class="p591 ft2">12 §<SPAN class="ft35">9</SPAN></P></TD>
<TD class="tr39 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft2">En försäkringsgivare från tredje</P></TD>
<TD class="tr23 td198"><P class="p20 ft2">En</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td251"><P class="p72 ft2">försäkringsgivare</P></TD>
<TD class="tr23 td98"><P class="p19 ft2">från</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3"><SPAN class="ft2">land ska, </SPAN>utöver de tillgångar som</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3"><SPAN class="ft2">tredjeland ska </SPAN>ha en kapitalbas</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td277"><P class="p125 ft3">innehas</P></TD>
<TD class="tr23 td129"><P class="p147 ft3">för</P></TD>
<TD colspan=3 class="tr23 td247"><P class="p18 ft45">skuldtäckning</P></TD>
<TD class="tr23 td342"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p96 ft45">enligt</P></TD>
<TD class="tr23 td198"><P class="p50 ft3">som</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td75"><P class="p72 ft3">minst</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td85"><P class="p549 ft45">uppgår</P></TD>
<TD class="tr23 td98"><P class="p19 ft3">till</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">8 §, vid varje tidpunkt ha en till-</P></TD>
<TD colspan=6 class="tr26 td119"><P class="p50 ft3">solvenskapitalkravet</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td95"><P class="p19 ft45">beräknat</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td285"><P class="p125 ft3">räcklig</P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td175"><P class="p96 ft45">kapitalbas. Kapitalbasens</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p50 ft3">enligt</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft3">8 kap.</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">storlek ska fastställas på grundval</P></TD>
<TD colspan=3 class="tr23 td195"><P class="p50 ft3"><NOBR>1–11</NOBR> §§</P></TD>
<TD colspan=6 class="tr23 td83"><P class="p19 ft45">försäkringsrörelselagen</P></TD>
</TR>
<TR>
<TD class="tr26 td214"><P class="p125 ft3">av</P></TD>
<TD colspan=2 class="tr26 td14"><P class="p18 ft3">den</P></TD>
<TD colspan=5 class="tr26 td159"><P class="p154 ft3">försäkringsrörelse</P></TD>
<TD class="tr26 td47"><P class="p96 ft3">som</P></TD>
<TD colspan=4 class="tr26 td150"><P class="p50 ft3">(2010:2043).</P></TD>
<TD colspan=4 class="tr26 td58"><P class="p155 ft3">Kapitalbasen</P></TD>
<TD class="tr26 td98"><P class="p19 ft3">får</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td303"><P class="p125 ft45">försäkringsgivaren</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td154"><P class="p96 ft3">bedriver i</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">dock inte vara mindre än minimi-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td277"><P class="p125 ft3">Sverige.</P></TD>
<TD colspan=5 class="tr23 td159"><P class="p19 ft3">Kapitalbasen ska</P></TD>
<TD class="tr23 td47"><P class="p96 ft3">när</P></TD>
<TD colspan=4 class="tr23 td150"><P class="p50 ft3">kapitalkravet</P></TD>
<TD colspan=3 class="tr23 td171"><P class="p43 ft45">beräknat</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft3">enligt</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">verksamheten bedrivs minst uppgå</P></TD>
<TD colspan=8 class="tr26 td218"><P class="p50 ft3">8 kap. <NOBR>13–15</NOBR> §§ samma lag.</P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">till en nivå som beräknas med</P></TD>
<TD colspan=5 class="tr23 td244"><P class="p20 ft3">Kapitalbasen</P></TD>
<TD class="tr23 td107"><P class="p18 ft3">ska</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft45">beräknas</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">utgångspunkt i verksamhetens art</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p50 ft3">enligt</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p74 ft3">7 kap.</P></TD>
<TD colspan=5 class="tr23 td189"><P class="p19 ft3">försäkringsrörelse-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">och omfattning (solvensmarginal).</P></TD>
<TD colspan=2 class="tr26 td89"><P class="p50 ft3">lagen.</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">Kapitalbasen får dock inte under-</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p20 ft3">Vid beräkningen av solvens-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">stiga ett minimibelopp (garanti-</P></TD>
<TD colspan=4 class="tr23 td150"><P class="p50 ft3">kapitalkravet</P></TD>
<TD class="tr23 td10"><P class="p38 ft3">och</P></TD>
<TD colspan=4 class="tr23 td179"><P class="p19 ft3">minimikapital-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">belopp). Tillgångar som en försäk-</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p50 ft3">kravet ska hänsyn tas endast till</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">ringsgivare deponerat i bank eller</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">den försäkringsrörelse som försäk-</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td340"><P class="p125 ft3">kreditmarknadsföretag</P></TD>
<TD class="tr23 td342"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p96 ft45">enligt</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">ringsgivaren bedriver i Sverige.</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3"><NOBR>1–3</NOBR> §§ ska beaktas vid bedömning</P></TD>
<TD class="tr26 td198"><P class="p20 ft3">De</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td73"><P class="p18 ft3">tillgångar</P></TD>
<TD class="tr26 td107"><P class="p18 ft3">som</P></TD>
<TD colspan=3 class="tr26 td143"><P class="p19 ft3">motsvarar</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">av om kravet på garantibelopp är</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">solvenskapitalkravet ska till minst</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">uppfyllt, dock högst till ett belopp</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">ett belopp motsvarande minimi-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">som motsvarar hälften av det</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p50 ft3">kapitalkravet finnas i Sverige och</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">minsta beloppet för garantibelop-</P></TD>
<TD colspan=4 class="tr23 td150"><P class="p50 ft3">överskjutande</P></TD>
<TD colspan=3 class="tr23 td171"><P class="p77 ft3">tillgångar</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft3">inom ett</P></TD>
</TR>
<TR>
<TD class="tr23 td214"><P class="p125 ft3">pet<SPAN class="ft2">.</SPAN></P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td342"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">land som omfattas av avtalet om</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">De poster som ingår i kapital-</P></TD>
<TD colspan=4 class="tr26 td150"><P class="p50 ft3">Europeiska</P></TD>
<TD colspan=4 class="tr26 td58"><P class="p18 ft3">ekonomiska</P></TD>
<TD class="tr26 td98"><P class="p19 ft3">sam-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">basen ska till ett belopp som minst</P></TD>
<TD colspan=5 class="tr23 td244"><P class="p50 ft3">arbetsområdet.</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td101"><P class="p125 ft3">motsvarar</P></TD>
<TD colspan=5 class="tr23 td42"><P class="p96 ft3">solvensmarginalen</P></TD>
<TD colspan=5 class="tr23 td244"><P class="p20 ft3">Bestämmelserna</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p387 ft3">i</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft3">9 kap.</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">finnas i ett land som omfattas av</P></TD>
<TD colspan=3 class="tr26 td195"><P class="p50 ft3"><NOBR>1–18</NOBR> §§</P></TD>
<TD colspan=6 class="tr26 td83"><P class="p19 ft45">försäkringsrörelselagen</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">avtalet om Europeiska ekonomiska</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">om interna modeller ska gälla för</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td303"><P class="p125 ft45">samarbetsområdet.</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p44 ft3">Dessa</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p96 ft3">poster</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">försäkringsgivare från tredjeland.</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">ska till ett belopp som minst mot-</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p20 ft3">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">svarar en tredjedel av solvensmar-</P></TD>
<TD class="tr23 td198"><P class="p50 ft3">som</P></TD>
<TD colspan=4 class="tr23 td133"><P class="p1 ft3">regeringen</P></TD>
<TD colspan=3 class="tr23 td85"><P class="p38 ft3">bestämmer</P></TD>
<TD class="tr23 td98"><P class="p19 ft3">får</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td340"><P class="p125 ft3">ginalen finnas i Sverige.</P></TD>
<TD class="tr23 td342"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td47"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">meddela föreskrifter om kapital-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">Bestämmelser om att Finansin-</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p50 ft3">bas, solvenskapitalkrav och mini-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">spektionen i enskilda fall får</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">mikapitalkrav samt interna model-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft3">besluta om undantag från bestäm-</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">ler som avser den försäkrings-</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft3">melserna om beräkning av sol-</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p50 ft3">rörelse som en försäkringsgivare</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td287"><P class="p125 ft3">vensmarginalen och</P></TD>
<TD colspan=3 class="tr23 td154"><P class="p96 ft3">lokalisering</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft3">från tredjeland bedriver i Sverige.</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr24 td336"><P class="p125 ft3">av tillgångar finns i <NOBR>16–18</NOBR> §§.</P></TD>
<TD class="tr24 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td214"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td129"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td342"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr51 td128"><P class="p592 ft2">16 §</P></TD>
<TD class="tr51 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td98"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td285"><P class="p140 ft2">Om</P></TD>
<TD colspan=6 class="tr23 td223"><P class="p19 ft2">en försäkringsgivare</P></TD>
<TD class="tr23 td47"><P class="p96 ft2">från</P></TD>
<TD colspan=2 class="tr23 td89"><P class="p20 ft2">Om</P></TD>
<TD class="tr23 td10"><P class="p1 ft2">en</P></TD>
<TD colspan=5 class="tr23 td165"><P class="p155 ft2">försäkringsgivare</P></TD>
<TD class="tr23 td98"><P class="p19 ft2">från</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr26 td336"><P class="p96 ft2">tredje land har ansökt om tillstånd</P></TD>
<TD colspan=9 class="tr26 td255"><P class="p50 ft2">tredjeland har ansökt om tillstånd</P></TD>
</TR>
<TR>
<TD class="tr23 td214"><P class="p125 ft2">att</P></TD>
<TD colspan=3 class="tr23 td32"><P class="p147 ft2">driva</P></TD>
<TD colspan=3 class="tr23 td247"><P class="p18 ft2">verksamhet</P></TD>
<TD colspan=2 class="tr23 td41"><P class="p96 ft2">genom</P></TD>
<TD class="tr23 td198"><P class="p50 ft2">att</P></TD>
<TD colspan=2 class="tr23 td78"><P class="p18 ft2">driva</P></TD>
<TD colspan=4 class="tr23 td131"><P class="p54 ft2">verksamhet</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft2">genom</P></TD>
</TR>
<TR>
<TD colspan=9 class="tr23 td336"><P class="p96 ft2">agentur eller filial i ett eller flera</P></TD>
<TD colspan=9 class="tr23 td255"><P class="p50 ft2">agentur eller filial i ett eller flera</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td285"><P class="p125 ft2">länder</P></TD>
<TD colspan=2 class="tr24 td153"><P class="p77 ft2">som</P></TD>
<TD class="tr24 td72"><P class="p38 ft2">hör</P></TD>
<TD class="tr24 td110"><P class="p18 ft2">till</P></TD>
<TD colspan=3 class="tr24 td154"><P class="p96 ft3">Europeiska</P></TD>
<TD colspan=2 class="tr24 td89"><P class="p50 ft2">länder</P></TD>
<TD colspan=2 class="tr24 td75"><P class="p50 ft2">som</P></TD>
<TD class="tr24 td10"><P class="p18 ft2">hör</P></TD>
<TD class="tr24 td107"><P class="p101 ft2">till</P></TD>
<TD colspan=2 class="tr24 td21"><P class="p22 ft3">EES<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr24 td98"><P class="p19 ft2">får</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t83">
<TR>
<TD class="tr26 td265"><P class="p22 ft72">9</P></TD>
<TD class="tr26 td17"><P class="p77 ft42">Senaste lydelse 2008:101.</P></TD>
</TR>
<TR>
<TD class="tr28 td265"><P class="p378 ft2">158</P></TD>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_159">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p40 ft3">ekonomiska samarbetsområdet<SPAN class="ft2">, får Finansinspektionen efter ansökan </SPAN>medge <SPAN class="ft2">försäkringsgivaren följande undantag, som endast kan </SPAN>medges <SPAN class="ft2">samtidigt:</SPAN></P>
<P class="p593 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">Den del av depositionen enligt 1 § som </SPAN><SPAN class="ft3">skall </SPAN>beaktas enligt 12 § <SPAN class="ft3">första stycket femte meningen </SPAN>behöver försäkringsgivaren inte deponera i mer än ett av dessa <NOBR>EES-länder.</NOBR></P>
<P class="p593 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">Vid beräkning av </SPAN><SPAN class="ft3">solvensmar- ginalen skall </SPAN>hänsyn tas till försäk- ringsgivarens verksamhet genom agenturer eller filialer i de andra <NOBR>EES-länderna.</NOBR></P>
<P class="p92 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft29">De tillgångar som motsvarar </SPAN><SPAN class="ft47">garantibeloppet </SPAN>får finnas i ett annat av dessa <NOBR>EES-länder.</NOBR></P>
</DIV>
<DIV id="id_1_2">
<P class="p26 ft4">Finansinspektionen efter ansökan Prop. 2015/16:9 <SPAN class="ft47">bevilja </SPAN>försäkringsgivaren följande</P>
<P class="p594 ft31">undantag, som endast kan <SPAN class="ft55">beviljas </SPAN>samtidigt:</P>
<P class="p595 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft27">Den del av depositionen enligt 1 § som </SPAN><SPAN class="ft47">ska </SPAN>beaktas enligt 12 § <SPAN class="ft47">fjärde stycket </SPAN>behöver försäkrings- givaren inte deponera i mer än ett av dessa <NOBR>EES-länder.</NOBR></P>
<P class="p596 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">Vid beräkning av </SPAN><SPAN class="ft3">solvenskapi- talkravet ska </SPAN>hänsyn tas till försäk- ringsgivarens verksamhet genom agenturer eller filialer i de andra <NOBR>EES-länderna.</NOBR></P>
<P class="p597 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft27">De tillgångar som motsvarar </SPAN><SPAN class="ft47">minimikapitalkravet </SPAN>får finnas i ett annat av dessa <NOBR>EES-länder.</NOBR></P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p598 ft46">6 kap.</P>
<P class="p194 ft3">2 a §</P>
<P class="p214 ft3">Finansinspektionen får hän- skjuta frågor som rör ett förfa- rande av en behörig myndighet inom EES till Europeiska försäkrings- och tjänstepensions- myndigheten för tvistlösning i de fall som framgår av artiklarna 155 och 158 i Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkrings- verksamhet (Solvens II), i lydelsen enligt Europaparlamentets och rådets direktiv 2014/51/EU.</P>
<TABLE cellpadding=0 cellspacing=0 class="t84">
<TR>
<TD class="tr39 td104"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td21"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td185"><P class="p599 ft2">8 §<SPAN class="ft35">10</SPAN></P></TD>
<TD class="tr39 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td104"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td21"><P class="p18 ft2">får i</P></TD>
<TD class="tr23 td41"><P class="p97 ft2">fråga</P></TD>
<TD class="tr23 td104"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td21"><P class="p157 ft2">får i</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">fråga</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">om den verksamhet som en</P></TD>
<TD colspan=3 class="tr26 td101"><P class="p18 ft2">om den verksamhet som en</P></TD>
</TR>
<TR>
<TD class="tr23 td104"><P class="p18 ft2">försäkringsgivare från</P></TD>
<TD class="tr23 td21"><P class="p1 ft3">tredje</P></TD>
<TD class="tr23 td41"><P class="p97 ft3">land</P></TD>
<TD class="tr23 td104"><P class="p18 ft2">försäkringsgivare från</P></TD>
<TD colspan=2 class="tr23 td73"><P class="p19 ft3">tredjeland</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p18 ft2">bedriver här i landet meddela de</P></TD>
<TD colspan=3 class="tr23 td101"><P class="p18 ft2">bedriver här i landet meddela de</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">erinringar som inspektionen anser</P></TD>
<TD colspan=3 class="tr26 td101"><P class="p18 ft2">erinringar som inspektionen anser</P></TD>
</TR>
<TR>
<TD class="tr23 td104"><P class="p18 ft2">är nödvändiga.</P></TD>
<TD rowspan=2 class="tr36 td21"><P class="p77 ft3">skall</P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td104"><P class="p18 ft2">är nödvändiga.</P></TD>
<TD rowspan=2 class="tr36 td21"><P class="p148 ft45">ska</P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td104"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td41"><P class="p97 ft2">före-</P></TD>
<TD class="tr23 td104"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">före-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td262"><P class="p18 ft2">lägga försäkringsgivaren</P></TD>
<TD class="tr24 td41"><P class="p97 ft2">eller</P></TD>
<TD colspan=2 class="tr24 td262"><P class="p18 ft2">lägga försäkringsgivaren</P></TD>
<TD class="tr24 td55"><P class="p19 ft2">eller</P></TD>
</TR>
</TABLE>
<P class="p102 ft40"><SPAN class="ft51">10 </SPAN>Senaste lydelse 2004:436.</P>
<P class="p103 ft2">159</P>
</DIV>
</DIV>
<DIV id="page_160">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR height=0>
<TD width=114px></TD>
<TD width=155px></TD>
<TD width=49px></TD>
<TD width=48px></TD>
<TD width=48px></TD>
<TD width=93px></TD>
</TR>
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr4 td91"><P class="p18 ft2">dennes företrädare att vidta rättelse</P></TD>
<TD colspan=3 class="tr4 td139"><P class="p19 ft2">dennes företrädare att vidta rättelse</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p18 ft2">om inspektionen finner att</P></TD>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td139"><P class="p18 ft2">om inspektionen finner att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">1. avvikelse skett från denna lag eller någon annan författning som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td140"><P class="p18 ft2">reglerar försäkringsgivarens näringsverksamhet,</P></TD>
<TD class="tr26 td105"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td285"><P class="p43 ft2">2. de försäkringstekniska</P></TD>
<TD class="tr23 td95"><P class="p31 ft2">rikt-</P></TD>
<TD class="tr23 td158"><P class="p72 ft2">2. de</P></TD>
<TD colspan=2 class="tr23 td221"><P class="p19 ft2">försäkringstekniska rikt-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">linjerna, beräkningsunderlaget <SPAN class="ft3">och</SPAN></P></TD>
<TD class="tr23 td158"><P class="p18 ft2">linjerna</P></TD>
<TD colspan=2 class="tr23 td221"><P class="p19 ft2"><SPAN class="ft3">och </SPAN>beräkningsunderlaget</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td285"><P class="p18 ft3">placeringsriktlinjerna <SPAN class="ft2">inte</SPAN></P></TD>
<TD class="tr26 td95"><P class="p31 ft2">längre</P></TD>
<TD colspan=2 class="tr26 td268"><P class="p18 ft2">inte längre är</P></TD>
<TD class="tr26 td105"><P class="p19 ft2">tillfredsställande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">är tillfredsställande med hänsyn till</P></TD>
<TD colspan=3 class="tr23 td139"><P class="p19 ft2">med hänsyn till omfattningen och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td91"><P class="p18 ft2">omfattningen och beskaffenheten</P></TD>
<TD colspan=2 class="tr23 td268"><P class="p18 ft2">beskaffenheten</P></TD>
<TD class="tr23 td105"><P class="p19 ft2">av försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD colspan=2 class="tr27 td91"><P class="p18 ft13">av försäkringsgivarens rörelse,</P></TD>
<TD colspan=2 class="tr27 td268"><P class="p18 ft13">givarens rörelse,</P></TD>
<TD class="tr27 td105"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p506 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft28">ett belopp som deponerats i bank eller kreditmarknadsföretag enligt 5 kap. </SPAN><NOBR>1–3</NOBR> §§ minskats genom att värdehandlingarna sjunkit avsevärt i värde eller av annan anledning, eller</P>
<P class="p508 ft4"><SPAN class="ft2">4.</SPAN><SPAN class="ft27">försäkringsgivarens företrädare eller, om företrädaren är en juridisk person, försäkringsgivarens ombud inte uppfyller de krav som anges i 4 kap. 5 § första stycket 3.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t85">
<TR>
<TD class="tr4 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td88"><P class="p600 ft2">9 §<SPAN class="ft35">11</SPAN></P></TD>
<TD class="tr4 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td221"><P class="p43 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p96 ft2">ska</P></TD>
<TD colspan=4 class="tr23 td236"><P class="p20 ft2">Finansinspektionen</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p19 ft2">ska</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p18 ft2">förelägga en försäkringsgivare från</P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft2">förelägga en försäkringsgivare från</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft2"><SPAN class="ft3">tredje land </SPAN>att upprätta och för</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft2"><SPAN class="ft3">tredjeland </SPAN>att upprätta och för</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td221"><P class="p18 ft2">godkännande överlämna</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td236"><P class="p50 ft2">godkännande överlämna</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td112"><P class="p43 ft3">1. en</P></TD>
<TD class="tr26 td62"><P class="p1 ft3">finansiell</P></TD>
<TD colspan=3 class="tr26 td205"><P class="p96 ft3">saneringsplan</P></TD>
<TD class="tr26 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td221"><P class="p18 ft3">om Finansinspektionen</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p96 ft3">bedömer</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft3">att rättigheterna för försäkrings-</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p18 ft3">tagarna eller andra ersättnings-</P></TD>
<TD class="tr26 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft3">berättigade på grund av försäk-</P></TD>
<TD class="tr23 td123"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td121"><P class="p18 ft3">ringar hotas,</P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=6 rowspan=2 class="tr0 td255"><P class="p20 ft3">1. <SPAN class="ft2">en </SPAN>åtgärdsplan enligt 18 kap.</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p43 ft3">2. <SPAN class="ft2">en </SPAN>saneringsplan <SPAN class="ft2">för att åter-</SPAN></P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft2">ställa en tillfredsställande finansi-</P></TD>
<TD class="tr23 td123"><P class="p50 ft3">4 §</P></TD>
<TD colspan=5 class="tr23 td87"><P class="p19 ft3">försäkringsrörelselagen</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft2">ell ställning, om försäkringsgiva-</P></TD>
<TD colspan=3 class="tr23 td93"><P class="p50 ft3">(2010:2043) och</P></TD>
<TD colspan=2 class="tr23 td116"><P class="p18 ft3">föreskrifter</P></TD>
<TD class="tr23 td55"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p18 ft2">rens kapitalbas understiger <SPAN class="ft3">sol-</SPAN></P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft3">meddelats med stöd av dessa</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td121"><P class="p18 ft3">vensmarginalen</P></TD>
<TD class="tr23 td21"><P class="p155 ft45">enligt</P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p96 ft45">7 kap.</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft2"><SPAN class="ft3">bestämmelser </SPAN>för att återställa en</P></TD>
</TR>
<TR>
<TD class="tr23 td112"><P class="p18 ft3"><NOBR>7–16</NOBR> §§</P></TD>
<TD colspan=4 class="tr23 td184"><P class="p96 ft2">försäkringsrörelselagen</P></TD>
<TD colspan=3 class="tr23 td93"><P class="p50 ft2">tillfredsställande</P></TD>
<TD colspan=2 class="tr23 td116"><P class="p38 ft2">finansiell</P></TD>
<TD class="tr23 td55"><P class="p19 ft2">ställ-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td121"><P class="p18 ft2">(2010:2043), eller</P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft2">ning, om försäkringsgivarens kapi-</P></TD>
</TR>
<TR>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td93"><P class="p50 ft2">talbas understiger</P></TD>
<TD colspan=3 class="tr23 td19"><P class="p19 ft3">solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td123"><P class="p50 ft3">kravet</P></TD>
<TD class="tr23 td99"><P class="p18 ft45">enligt</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p601 ft45">8 kap.</P></TD>
<TD colspan=2 class="tr23 td62"><P class="p19 ft3"><NOBR>1–11</NOBR> §§</P></TD>
</TR>
<TR>
<TD class="tr26 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td93"><P class="p50 ft3">samma lag<SPAN class="ft2">, eller</SPAN></P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td112"><P class="p43 ft3">3. <SPAN class="ft2">en</SPAN></P></TD>
<TD colspan=2 class="tr23 td284"><P class="p22 ft45">finansieringsplan</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p96 ft2">för att</P></TD>
<TD class="tr23 td123"><P class="p20 ft3">2. en</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p38 ft45">finansiell</P></TD>
<TD colspan=3 class="tr23 td19"><P class="p19 ft3">saneringsplan</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft2">skyndsamt återställa kapitalbasen,</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft45">enligt 18 kap. 8 § försäkringsrörel-</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p18 ft2">om den understiger <SPAN class="ft3">de nivåer som</SPAN></P></TD>
<TD class="tr26 td123"><P class="p50 ft3">selagen</P></TD>
<TD class="tr26 td99"><P class="p101 ft3">och</P></TD>
<TD colspan=3 class="tr26 td103"><P class="p43 ft3">föreskrifter</P></TD>
<TD class="tr26 td55"><P class="p19 ft3">som</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft3">anges i 5 kap. <NOBR>12–14</NOBR> §§, eller om</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft3">meddelats med stöd av dessa</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td80"><P class="p18 ft3">garantibeloppet för en livförsäk-</P></TD>
<TD colspan=2 class="tr23 td19"><P class="p50 ft3">bestämmelser</P></TD>
<TD class="tr23 td74"><P class="p77 ft2">för</P></TD>
<TD class="tr23 td96"><P class="p73 ft2">att</P></TD>
<TD colspan=2 class="tr23 td62"><P class="p19 ft22">skyndsamt</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td80"><P class="p18 ft3">ringsrörelse inte har sådan sam-</P></TD>
<TD class="tr26 td123"><P class="p50 ft2">återställa</P></TD>
<TD colspan=3 class="tr26 td34"><P class="p44 ft2">kapitalbasen,</P></TD>
<TD class="tr26 td78"><P class="p73 ft2">om</P></TD>
<TD class="tr26 td55"><P class="p19 ft2">den</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td121"><P class="p18 ft3">mansättning som</P></TD>
<TD class="tr23 td21"><P class="p155 ft45">anges</P></TD>
<TD class="tr23 td172"><P class="p77 ft3">i</P></TD>
<TD class="tr23 td161"><P class="p96 ft45">5 kap.</P></TD>
<TD colspan=2 class="tr23 td19"><P class="p50 ft2">understiger</P></TD>
<TD colspan=4 class="tr23 td93"><P class="p19 ft45">minimikapitalkravet</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td121"><P class="p18 ft3">12 § andra stycket.</P></TD>
<TD class="tr23 td21"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD rowspan=2 class="tr3 td161"><P class="p96 ft3">sane-</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft3">enligt 8 kap. <NOBR>13–15</NOBR> §§ samma lag.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td121"><P class="p43 ft2">Skyldigheten att</P></TD>
<TD colspan=2 class="tr24 td126"><P class="p74 ft2">upprätta</P></TD>
<TD colspan=3 class="tr24 td93"><P class="p20 ft2">Skyldigheten</P></TD>
<TD class="tr24 td96"><P class="p257 ft22">att</P></TD>
<TD colspan=2 class="tr24 td62"><P class="p19 ft2">upprätta</P></TD>
</TR>
</TABLE>
<P class="p602 ft40"><SPAN class="ft51">11 </SPAN>Senaste lydelse 2010:2060. Ändringen innebär bl.a. att tredje stycket tas bort.</P>
<P class="p318 ft2">160</P>
</DIV>
<DIV id="page_161">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p40 ft3">ringsplan <SPAN class="ft2">eller </SPAN>finansieringsplan <SPAN class="ft2">enligt första stycket gäller inte om försäkringsgivaren </SPAN>medgetts <SPAN class="ft2">undantag enligt 5 kap. 16 § och någon annan myndighet än Finansinspektionen har tillsyn över soliditeten. Om den utländska myndighet som kontrollerar för- säkringsgivarens soliditet förbju- der försäkringsgivaren att helt eller delvis förfoga över sina tillgångar ska på begäran av myndigheten</SPAN>, <SPAN class="ft2">Finansinspektionen vidta samma åtgärder beträffande försäkrings- givarens tillgångar i Sverige. Finansinspektionen får besluta hur verksamheten ska drivas efter ett sådant beslut av den utländska myndigheten.</SPAN></P>
<P class="p603 ft47">Regeringen eller den myndighet som regeringen bestämmer ska meddela föreskrifter om innehållet i den finansiella saneringsplan som anges i första stycket 1<SPAN class="ft4">.</SPAN></P>
</DIV>
<DIV id="id_1_2">
<P class="p26 ft47">åtgärdsplan <SPAN class="ft4">eller </SPAN>finansiell sane- <SPAN class="ft4">Prop. 2015/16:9 </SPAN>ringsplan <SPAN class="ft4">enligt första stycket</SPAN></P>
<P class="p604 ft2">gäller inte om försäkringsgivaren <SPAN class="ft3">beviljats </SPAN>undantag enligt 5 kap. 16 § och någon annan myndighet än Finansinspektionen har tillsyn över soliditeten. Om den utländska myndighet som kontrollerar för- säkringsgivarens soliditet förbju- der försäkringsgivaren att helt eller delvis förfoga över sina tillgångar<SPAN class="ft3">, </SPAN>ska på begäran av myndigheten, Finansinspektionen vidta samma åtgärder beträffande försäkrings- givarens tillgångar i Sverige. Finansinspektionen får besluta hur verksamheten ska drivas efter ett sådant beslut av den utländska myndigheten.</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p605 ft2">11 §</P>
<P class="p606 ft4">Finansinspektionen får förbjuda en försäkringsgivare från tredjeland att förfoga över sina tillgångar i Sverige eller begränsa dennes förfogan-</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD colspan=2 class="tr28 td102"><P class="p18 ft2">derätt över tillgångarna, om</P></TD>
<TD rowspan=2 class="tr2 td277"><P class="p43 ft2">1. försäkringsgivaren inte</P></TD>
<TD rowspan=2 class="tr2 td129"><P class="p19 ft2">följer</P></TD>
</TR>
<TR>
<TD class="tr23 td1"><P class="p43 ft2">1. försäkringsgivaren</P></TD>
<TD class="tr23 td76"><P class="p97 ft2">inte följer</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft2">gällande bestämmelser om <SPAN class="ft3">skuld-</SPAN></P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft2">gällande bestämmelser om <SPAN class="ft3">försäk-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td1"><P class="p18 ft3">täckning<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td277"><P class="p18 ft3">ringstekniska avsättningar<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td1"><P class="p43 ft3"><SPAN class="ft2">2. </SPAN>försäkringsgivarens</P></TD>
<TD class="tr23 td76"><P class="p97 ft3">kapital-</P></TD>
<TD class="tr23 td277"><P class="p43 ft3"><SPAN class="ft2">2. </SPAN>företaget inte uppfyller</P></TD>
<TD class="tr23 td129"><P class="p19 ft3">sol-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">bas understiger en tredjedel av</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft3">venskapitalkravet och det förelig-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td102"><P class="p18 ft3">solvensmarginalen eller inte upp-</P></TD>
<TD colspan=2 class="tr26 td101"><P class="p18 ft3">ger särskilda omständigheter som</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">fyller gällande krav på garanti-</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft3">ger anledning att befara att före-</P></TD>
</TR>
<TR>
<TD class="tr23 td1"><P class="p18 ft3">belopp<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td101"><P class="p18 ft45">tagets finansiella ställning kommer</P></TD>
</TR>
<TR>
<TD class="tr26 td1"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td277"><P class="p18 ft3">att försämras ytterligare<SPAN class="ft2">,</SPAN></P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td1"><P class="p43 ft3"><SPAN class="ft2">3. </SPAN>försäkringsgivarens</P></TD>
<TD class="tr23 td76"><P class="p97 ft3">kapital-</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p43 ft3"><SPAN class="ft2">3. </SPAN>företaget inte uppfyller mini-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">bas understiger solvensmarginalen</P></TD>
<TD class="tr23 td277"><P class="p18 ft3">mikapitalkravet, <SPAN class="ft2">eller</SPAN></P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td102"><P class="p18 ft3">och det finns särskilda skäl att</P></TD>
<TD class="tr26 td277"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">anta att försäkringsgivarens finan-</P></TD>
<TD class="tr23 td277"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft3">siella ställning ytterligare kommer</P></TD>
<TD class="tr23 td277"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td1"><P class="p18 ft3">att försämras, <SPAN class="ft2">eller</SPAN></P></TD>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td277"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p607 ft2">4. det bedöms vara nödvändigt för att skydda de försäkrades intressen</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD colspan=3 class="tr26 td343"><P class="p18 ft2">vid ett beslut om förverkande av försäkringsgivarens koncession.</P></TD>
<TD class="tr26 td60"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td245"><P class="p43 ft2">Finansinspektionen får</P></TD>
<TD class="tr26 td116"><P class="p97 ft2">besluta</P></TD>
<TD class="tr26 td245"><P class="p43 ft2">Finansinspektionen får</P></TD>
<TD class="tr26 td60"><P class="p19 ft2">besluta</P></TD>
</TR>
<TR>
<TD class="tr23 td245"><P class="p18 ft2">hur verksamheten <SPAN class="ft3">skall</SPAN></P></TD>
<TD class="tr23 td116"><P class="p97 ft22">bedrivas</P></TD>
<TD class="tr23 td245"><P class="p18 ft2">hur verksamheten <SPAN class="ft3">ska</SPAN></P></TD>
<TD class="tr23 td60"><P class="p19 ft22">bedrivas</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td102"><P class="p18 ft2">efter ett sådant beslut som avses i</P></TD>
<TD colspan=2 class="tr23 td101"><P class="p19 ft2">efter ett sådant beslut som avses i</P></TD>
</TR>
<TR>
<TD class="tr23 td245"><P class="p18 ft2">första stycket.</P></TD>
<TD class="tr23 td116"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td245"><P class="p18 ft2">första stycket.</P></TD>
<TD class="tr23 td60"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p62 ft2">161</P>
</DIV>
</DIV>
<DIV id="page_162">
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p608 ft2">Prop. 2015/16:9 Om försäkringsgivaren <SPAN class="ft3">medgetts </SPAN>undantag enligt 5 kap. 16 § och någon annan myndighet än Finansinspektionen har tillsyn över soliditeten, <SPAN class="ft3">skall </SPAN>inspektionen underrätta den behöriga myndighet som kontrollerar försäkringsgiva- rens soliditet innan inspektionen vidtar åtgärder.</P>
<P class="p609 ft2">Om försäkringsgivaren driver verksamhet i ett annat land som tillhör <SPAN class="ft3">Europeiska ekonomiska samarbetsområdet </SPAN>eller har till- gångar placerade där, <SPAN class="ft3">skall </SPAN>Finansinspektionen underrätta den behöriga myndigheten i det landet om beslut som fattats i enlighet med första stycket och, om det behövs, begära att den behöriga myndigheten i samarbete med inspektionen vidtar motsvarande åtgärder.</P>
</DIV>
<DIV id="id_1_2">
<P class="p84 ft2">Om försäkringsgivaren <SPAN class="ft3">beviljats </SPAN>undantag enligt 5 kap. 16 § och någon annan myndighet än Finansinspektionen har tillsyn över soliditeten, <SPAN class="ft3">ska </SPAN>inspektionen underrätta den behöriga myndighet som kontrollerar försäkringsgiva- rens soliditet innan inspektionen vidtar åtgärder.</P>
<P class="p610 ft2">Om försäkringsgivaren driver verksamhet i ett annat land som tillhör <SPAN class="ft3">EES </SPAN>eller har tillgångar placerade där, <SPAN class="ft3">ska </SPAN>Finans- inspektionen underrätta den behö- riga myndigheten i det landet om beslut som fattats i enlighet med första stycket och, om det behövs, begära att den behöriga myndig- heten i samarbete med inspekt- ionen vidtar motsvarande åtgärder.</P>
</DIV>
</DIV>
<DIV id="id_2">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr29 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td205"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td149"><P class="p611 ft46">7 kap.</P></TD>
<TD class="tr29 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td205"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td111"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td12"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td14"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td149"><P class="p612 ft2">11 §</P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td70"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td205"><P class="p613 ft2">Om</P></TD>
<TD class="tr26 td107"><P class="p1 ft2">en</P></TD>
<TD colspan=6 class="tr26 td121"><P class="p38 ft2">försäkringsgivare</P></TD>
<TD class="tr26 td198"><P class="p31 ft2">från</P></TD>
<TD class="tr26 td161"><P class="p72 ft2">Om</P></TD>
<TD class="tr26 td173"><P class="p18 ft2">en</P></TD>
<TD colspan=4 class="tr26 td189"><P class="p90 ft2">försäkringsgivare</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">från</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">tredjeland i annat fall än enligt 4 §</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">tredjeland i annat fall än enligt 4 §</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">första stycket upphör att driva</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">första stycket upphör att driva</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td193"><P class="p112 ft2">livförsäkringsrörelse i</P></TD>
<TD colspan=3 class="tr26 td149"><P class="p31 ft2">Sverige, är</P></TD>
<TD colspan=5 class="tr26 td204"><P class="p18 ft2">livförsäkringsrörelse i</P></TD>
<TD colspan=2 class="tr26 td136"><P class="p19 ft2">Sverige, är</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">försäkringsgivaren ändå skyldig att</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">försäkringsgivaren ändå skyldig att</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td205"><P class="p112 ft2">på det</P></TD>
<TD colspan=2 class="tr23 td99"><P class="p50 ft2">sätt</P></TD>
<TD colspan=2 class="tr23 td65"><P class="p74 ft2">som</P></TD>
<TD colspan=2 class="tr23 td112"><P class="p18 ft2">anges i</P></TD>
<TD colspan=2 class="tr23 td26"><P class="p31 ft2">5 kap.</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">på det sätt som anges i 5 kap. <SPAN class="ft3">10 §</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td254"><P class="p112 ft3"><NOBR>8–10</NOBR> §§ <SPAN class="ft2">redovisa</SPAN></P></TD>
<TD colspan=3 class="tr26 td116"><P class="p148 ft2">tillgångar</P></TD>
<TD class="tr26 td198"><P class="p31 ft2">som</P></TD>
<TD colspan=7 class="tr26 td139"><P class="p18 ft2">redovisa tillgångar som motsvarar</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td223"><P class="p112 ft2">motsvarar</P></TD>
<TD colspan=2 class="tr23 td74"><P class="p18 ft2">de</P></TD>
<TD colspan=5 class="tr23 td204"><P class="p31 ft2">försäkringstekniska</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">de försäkringstekniska avsättning-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">avsättningarna för redan medde-</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">arna för redan meddelade livför-</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr26 td193"><P class="p112 ft2">lade livförsäkringar.</P></TD>
<TD class="tr26 td98"><P class="p387 ft2">Ett</P></TD>
<TD colspan=2 class="tr26 td26"><P class="p31 ft2">ombud</P></TD>
<TD colspan=7 class="tr26 td139"><P class="p18 ft2">säkringar. Ett ombud som har</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">som har utsetts av försäkrings-</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">utsetts av försäkringsgivaren enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">givaren enligt 2 § är skyldig att</P></TD>
<TD class="tr23 td161"><P class="p18 ft2">2 § är</P></TD>
<TD colspan=3 class="tr23 td95"><P class="p182 ft2">skyldig</P></TD>
<TD class="tr23 td153"><P class="p73 ft2">att</P></TD>
<TD class="tr23 td41"><P class="p18 ft2">fullgöra</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">de</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td141"><P class="p112 ft2">fullgöra de uppgifter enligt 5 kap.</P></TD>
<TD colspan=2 class="tr26 td123"><P class="p18 ft2">uppgifter</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p182 ft2">enligt</P></TD>
<TD colspan=2 class="tr26 td128"><P class="p101 ft2">5 kap. 10 §</P></TD>
<TD class="tr26 td10"><P class="p19 ft2">och</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">10 § och 6 kap. <NOBR>3–4</NOBR> och 6 §§, som</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">6 kap. <NOBR>3–4</NOBR> och 6 §§, som förut har</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">förut har varit företrädarens skyl-</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">varit företrädarens skyldighet. Om</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td141"><P class="p112 ft2">dighet. Om inte tillgångar som</P></TD>
<TD colspan=7 class="tr26 td139"><P class="p18 ft2">inte tillgångar som motsvarar de</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td223"><P class="p112 ft2">motsvarar</P></TD>
<TD colspan=2 class="tr23 td74"><P class="p18 ft2">de</P></TD>
<TD colspan=5 class="tr23 td204"><P class="p31 ft2">försäkringstekniska</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">försäkringstekniska avsättningarna</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td120"><P class="p112 ft2">avsättningarna</P></TD>
<TD colspan=4 class="tr23 td71"><P class="p1 ft2">redovisas eller</P></TD>
<TD class="tr23 td198"><P class="p31 ft2">om</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">redovisas eller om det av annat</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr26 td141"><P class="p112 ft2">det av annat skäl finns anledning</P></TD>
<TD colspan=7 class="tr26 td139"><P class="p18 ft2">skäl finns anledning att anta att</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td204"><P class="p112 ft2">att anta att</P></TD>
<TD colspan=6 class="tr23 td120"><P class="p31 ft2">livförsäkringstagarnas</P></TD>
<TD colspan=5 class="tr23 td204"><P class="p18 ft2">livförsäkringstagarnas</P></TD>
<TD class="tr23 td41"><P class="p86 ft2">rätt</P></TD>
<TD class="tr23 td10"><P class="p19 ft2">på</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">rätt på grund av försäkringsavtalen</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">grund av försäkringsavtalen även-</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td223"><P class="p112 ft2">äventyras,</P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td65"><P class="p18 ft3">skall</P></TD>
<TD colspan=4 class="tr26 td68"><P class="p31 ft2">Finansinspekt-</P></TD>
<TD class="tr26 td161"><P class="p18 ft2">tyras,</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p101 ft3">ska</P></TD>
<TD colspan=4 class="tr26 td223"><P class="p19 ft2">Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td205"><P class="p112 ft2">ionen</P></TD>
<TD colspan=3 class="tr23 td15"><P class="p257 ft22">besluta</P></TD>
<TD class="tr23 td12"><P class="p74 ft2">om</P></TD>
<TD colspan=4 class="tr23 td68"><P class="p31 ft2">administration</P></TD>
<TD class="tr23 td161"><P class="p18 ft2">besluta</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p90 ft2">om</P></TD>
<TD colspan=4 class="tr23 td223"><P class="p19 ft2">administration enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td141"><P class="p112 ft2">enligt 4 §. Om de tillgångar som</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">4 §. Om de tillgångar som avsatts</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td205"><P class="p112 ft22">avsatts</P></TD>
<TD colspan=2 class="tr26 td99"><P class="p476 ft2">till</P></TD>
<TD class="tr26 td111"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td164"><P class="p18 ft2">redovisning</P></TD>
<TD colspan=2 class="tr26 td26"><P class="p31 ft2">anses</P></TD>
<TD colspan=4 class="tr26 td135"><P class="p18 ft2">till redovisning</P></TD>
<TD colspan=3 class="tr26 td88"><P class="p19 ft2">anses otillräckliga</P></TD>
</TR>
<TR>
<TD class="tr28 td76"><P class="p115 ft2">162</P></TD>
<TD colspan=3 class="tr28 td204"><P class="p112 ft2">otillräckliga</P></TD>
<TD colspan=3 class="tr28 td29"><P class="p74 ft2">får dock</P></TD>
<TD colspan=2 class="tr28 td161"><P class="p147 ft2">beslut</P></TD>
<TD class="tr28 td198"><P class="p31 ft2">om</P></TD>
<TD colspan=7 class="tr28 td139"><P class="p18 ft2">får dock beslut om administration</P></TD>
</TR>
</TABLE>
</DIV>
</DIV>
<DIV id="page_163">
<DIV id="tx1"><SPAN class="ft2">Ansökan om tillstånd till över- låtelse av försäkringsbestånd enligt 4 § ska göras av såväl den över- låtande försäkringsgivaren som den övertagande försäkringsgiva- ren. Det avtal som träffats om överlåtelsen ska </SPAN><SPAN class="ft3">lämnas in tillsammans med </SPAN><SPAN class="ft2">ansökningen. För ansökningen gäller </SPAN><SPAN class="ft3">14 kap. </SPAN><SPAN class="ft2">8 och 9 §§ försäkringsrörelselagen (2010:2043).</SPAN></DIV>
<DIV id="tx2"><SPAN class="ft2">Finansinspektionen ska innan den yttrar sig ge de berörda försäkringstagarna och andra ersättningsberättigade på grund av försäkringar möjlighet att anmäla om de har något att invända mot överlåtelsen. </SPAN><SPAN class="ft3">Då </SPAN><SPAN class="ft2">ska vad som föreskrivs om offentliggörande i </SPAN><SPAN class="ft3">14 kap. </SPAN><SPAN class="ft2">9 § försäkringsrörelselagen (2010:2043) gälla i tillämpliga delar. Om överlåtelsen har offentliggjorts på motsvarande sätt i Sverige av en behörig myndighet i den överlåtande försäkrings- givarens hemland, </SPAN><SPAN class="ft3">behöver inspektionen inte offentliggöra ansökan.</SPAN></DIV>
<DIV id="id_1">
<DIV id="id_1_1">
<P class="p40 ft2">administration inte meddelas, förrän Finansinspektionen har förelagt försäkringsgivaren att fylla bristen och denna inte täckts inom fyra veckor efter ett sådant föreläggande. Om i ett sådant fall administration inträder, <SPAN class="ft3">skall </SPAN>bestämmelserna i 4 § första stycket om upphörandet av försäkrings- givarens rätt att driva livförsäk- ringsrörelse här i landet i stället avse meddelandet av beslut om administration.</P>
</DIV>
<DIV id="id_1_2">
<P class="p26 ft4">inte meddelas, förrän Finansin- Prop. 2015/16:9 spektionen har förelagt försäk-</P>
<P class="p604 ft2">ringsgivaren att fylla bristen och denna inte täckts inom fyra veckor efter ett sådant föreläggande. Om i ett sådant fall administration inträder, <SPAN class="ft3">ska </SPAN>bestämmelserna i 4 § första stycket om upphörandet av försäkringsgivarens rätt att driva livförsäkringsrörelse här i landet i stället avse meddelandet av beslut om administration.</P>
</DIV>
</DIV>
<DIV id="id_2">
<P class="p598 ft46">9 kap.</P>
<P class="p614 ft100">3 §<SPAN class="ft99">12 </SPAN><SPAN class="ft31">Finansinspektionen ska innan</SPAN></P>
<P class="p615 ft2">den yttrar sig ge de berörda försäkringstagarna och andra ersättningsberättigade på grund av försäkringar möjlighet att anmäla om de har något att invända mot överlåtelsen. <SPAN class="ft3">Därvid </SPAN>ska vad som föreskrivs om offentliggörande i <SPAN class="ft3">10 kap. </SPAN>9 § försäkringsrörelselagen (2010:2043) gälla i tillämpliga delar. Om överlåtelsen har offent- liggjorts på motsvarande sätt i Sverige av en behörig myndighet i den överlåtande försäkrings- givarens hemland, <SPAN class="ft3">får inspektionen underlåta att offentliggöra ansökan.</SPAN></P>
<P class="p616 ft2">5 §<SPAN class="ft35">13 </SPAN>Ansökan om tillstånd till över-</P>
<P class="p617 ft2">låtelse av försäkringsbestånd enligt 4 § ska göras av såväl den över- låtande försäkringsgivaren som den övertagande försäkringsgiva- ren. Det avtal som träffats om överlåtelsen ska <SPAN class="ft3">fogas till </SPAN>ansök- ningen. För ansökningen gäller <SPAN class="ft3">10 kap. </SPAN>8 och 9 §§ försäkrings- rörelselagen (2010:2043).</P>
<P class="p618 ft40"><SPAN class="ft36">12</SPAN><SPAN class="ft101">Senaste lydelse 2010:2060.</SPAN></P>
<P class="p548 ft97"><SPAN class="ft36">13</SPAN><SPAN class="ft102">Senaste lydelse 2010:2060.</SPAN></P>
<P class="p62 ft2">163</P>
</DIV>
</DIV>
<DIV id="page_164">
<DIV id="dimg1">
<INGENBILD zsrc="H3039164x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td203"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td276"><P class="p619 ft2">8 §<SPAN class="ft35">14</SPAN></P></TD>
<TD class="tr39 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td173"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">Sedan Finansinspektionen bifal-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">Sedan Finansinspektionen bifal-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">lit ansökan om tillstånd till över-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">lit ansökan om tillstånd till över-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td145"><P class="p31 ft2">låtelse av försäkringsbestånd enligt</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft2">låtelse av försäkringsbestånd enligt</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">5 §, ska inspektionen utan dröjs-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">5 §, ska inspektionen utan dröjs-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">mål kungöra beslutet enligt 10 kap.</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">mål kungöra beslutet enligt 10 kap.</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td145"><P class="p31 ft2">1 § 12. När beslutet kungörs över-</P></TD>
<TD colspan=4 class="tr26 td139"><P class="p19 ft2">1 § 12. När beslutet kungörs över-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">går ansvaret för det överlåtna</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">går ansvaret för det överlåtna</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">försäkringsbeståndet på den över-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">försäkringsbeståndet på den över-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td282"><P class="p125 ft2">tagande försäkringsgivaren.</P></TD>
<TD class="tr26 td153"><P class="p31 ft2">De</P></TD>
<TD colspan=3 class="tr26 td334"><P class="p18 ft2">tagande försäkringsgivaren.</P></TD>
<TD class="tr26 td173"><P class="p19 ft2">De</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td145"><P class="p31 ft2">försäkringstagare och andra ersätt-</P></TD>
<TD colspan=4 class="tr23 td139"><P class="p19 ft2">försäkringstagare och andra ersätt-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td344"><P class="p125 ft2">ningsberättigade</P></TD>
<TD class="tr23 td76"><P class="p158 ft2">som berörs</P></TD>
<TD class="tr23 td153"><P class="p31 ft2">av</P></TD>
<TD colspan=2 class="tr23 td88"><P class="p18 ft2">ningsberättigade</P></TD>
<TD class="tr23 td76"><P class="p148 ft2">som berörs</P></TD>
<TD class="tr23 td173"><P class="p19 ft2">av</P></TD>
</TR>
<TR>
<TD class="tr23 td203"><P class="p125 ft2">överlåtelsen</P></TD>
<TD class="tr23 td78"><P class="p90 ft2">ska</P></TD>
<TD class="tr23 td76"><P class="p158 ft22">underrättas</P></TD>
<TD class="tr23 td153"><P class="p31 ft2">om</P></TD>
<TD class="tr23 td220"><P class="p18 ft2">överlåtelsen</P></TD>
<TD class="tr23 td78"><P class="p90 ft2">ska</P></TD>
<TD class="tr23 td76"><P class="p148 ft22">underrättas</P></TD>
<TD class="tr23 td173"><P class="p19 ft2">om</P></TD>
</TR>
<TR>
<TD class="tr26 td203"><P class="p125 ft2">den enligt</P></TD>
<TD colspan=3 class="tr26 td225"><P class="p31 ft2"><SPAN class="ft3">10 kap. </SPAN>13 § försäk-</P></TD>
<TD class="tr26 td220"><P class="p18 ft2">den enligt</P></TD>
<TD colspan=3 class="tr26 td178"><P class="p19 ft2"><SPAN class="ft3">14 kap. </SPAN>13 § försäk-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr27 td282"><P class="p125 ft13">ringsrörelselagen (2010:2043).</P></TD>
<TD class="tr27 td153"><P class="p18 ft12"> </P></TD>
<TD colspan=3 class="tr27 td334"><P class="p18 ft13">ringsrörelselagen (2010:2043).</P></TD>
<TD class="tr27 td173"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p506 ft4">Om det i ett bestånd av försäkring som överlåtits ingår risker som är belägna i eller åtaganden som ska fullgöras i ett annat <NOBR>EES-land,</NOBR> ska Finansinspektionen offentliggöra den beslutade överlåtelsen i det landet enligt bestämmelserna där. Om överlåtelsebeslutet offentliggörs på mot- svarande sätt i det berörda landet, behöver inspektionen inte offentlig- göra beslutet där.</P>
<P class="p620 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p621 ft40"><SPAN class="ft51">14 </SPAN>Senaste lydelse 2010:2060.</P>
<P class="p318 ft2">164</P>
</DIV>
<DIV id="page_165">
<P class="p622 ft103">2.9 Förslag till lag om ändring i lagen (1998:710) <SPAN class="ft31">Prop. 2015/16:9 </SPAN>med vissa bestämmelser om Pensions-</P>
<P class="p623 ft34">myndighetens premiepensionsverksamhet</P>
<P class="p624 ft4">Härigenom föreskrivs att 2, 8 och 10 §§ lagen (1998:710) med vissa bestämmelser om Pensionsmyndighetens premiepensionsverksamhet ska</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD colspan=2 class="tr24 td281"><P class="p18 ft2">ha följande lydelse.</P></TD>
<TD class="tr24 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td179"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td345"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr36 td281"><P class="p43 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td99"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td175"><P class="p29 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td345"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td75"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td300"><P class="p625 ft2">2 §<SPAN class="ft35">1</SPAN></P></TD>
<TD class="tr36 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td345"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td199"><P class="p45 ft2">Följande bestämmelser i <SPAN class="ft3">5, 6 och</SPAN></P></TD>
<TD class="tr23 td179"><P class="p72 ft2">Följande</P></TD>
<TD colspan=2 class="tr23 td276"><P class="p18 ft2">bestämmelser</P></TD>
<TD class="tr23 td345"><P class="p19 ft2">i</P></TD>
</TR>
<TR>
<TD class="tr26 td97"><P class="p18 ft3">8 kap.</P></TD>
<TD colspan=3 class="tr26 td119"><P class="p45 ft2">försäkringsrörelselagen</P></TD>
<TD colspan=2 class="tr26 td175"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr26 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td345"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td97"><P class="p18 ft2">(2010:2043)</P></TD>
<TD class="tr23 td85"><P class="p626 ft2">ska</P></TD>
<TD class="tr23 td75"><P class="p18 ft2">gälla</P></TD>
<TD class="tr23 td99"><P class="p45 ft2">för</P></TD>
<TD colspan=4 class="tr23 td84"><P class="p18 ft3"><SPAN class="ft2">(2010:2043)</SPAN>, i lydelsen den 31</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td281"><P class="p18 ft2">Pensionsmyndighetens</P></TD>
<TD colspan=2 class="tr23 td76"><P class="p45 ft2">premie-</P></TD>
<TD colspan=4 class="tr23 td84"><P class="p18 ft3">december 2015, <SPAN class="ft2">ska gälla för</SPAN></P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td281"><P class="p18 ft2">pensionsverksamhet:</P></TD>
<TD class="tr26 td75"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td99"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td175"><P class="p18 ft2">Pensionsmyndighetens</P></TD>
<TD colspan=2 class="tr26 td161"><P class="p19 ft2">premie-</P></TD>
</TR>
<TR>
<TD class="tr27 td97"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td85"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td75"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td99"><P class="p18 ft12"> </P></TD>
<TD colspan=2 class="tr27 td175"><P class="p18 ft13">pensionsverksamhet:</P></TD>
<TD class="tr27 td198"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td345"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p68 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">5 kap. 1, 2 och 9 §§ om försäkringstekniska avsättningar,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">5 kap. </SPAN><NOBR>4–6</NOBR> §§ om beräkning av livförsäkringsavsättningar,</P>
<P class="p67 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">6 kap. </SPAN><NOBR>1–20</NOBR> och <NOBR>27–30</NOBR> §§ om placering av tillgångar som motsvarar försäkringstekniska avsättningar,</P>
<P class="p67 ft4"><SPAN class="ft2">–</SPAN><SPAN class="ft29">6 kap. 32 § om användning av optioner och liknande finansiella instrument, och</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">8 kap. </SPAN><NOBR>1–3</NOBR> §§ om försäkringstekniska riktlinjer och beräknings- underlag.</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD class="tr28 td94"><P class="p43 ft2">Vid</P></TD>
<TD colspan=4 class="tr28 td67"><P class="p18 ft2">tillämpningen</P></TD>
<TD class="tr28 td78"><P class="p50 ft2">av</P></TD>
<TD class="tr28 td153"><P class="p45 ft2">de</P></TD>
<TD class="tr28 td94"><P class="p72 ft2">Vid</P></TD>
<TD colspan=3 class="tr28 td71"><P class="p18 ft2">tillämpningen</P></TD>
<TD class="tr28 td107"><P class="p44 ft2">av</P></TD>
<TD class="tr28 td99"><P class="p19 ft2">de</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td199"><P class="p18 ft2">bestämmelser som anges i första</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft2">bestämmelser som anges i första</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td199"><P class="p18 ft2">stycket ska myndigheten anses som</P></TD>
<TD colspan=6 class="tr26 td84"><P class="p18 ft2">stycket ska myndigheten anses som</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td185"><P class="p18 ft2">ett livförsäkringsföretag. Vad</P></TD>
<TD class="tr23 td153"><P class="p45 ft2">som</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft2">ett livförsäkringsföretag. Vad som</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td199"><P class="p18 ft2">sägs om dotterföretag i 6 kap. 4 §</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft2">sägs om dotterföretag i 6 kap. 4 §</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td214"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td78"><P class="p18 ft2">ska</P></TD>
<TD class="tr23 td153"><P class="p45 ft22">avse</P></TD>
<TD colspan=4 class="tr23 td241"><P class="p18 ft2">försäkringsrörelselagen<SPAN class="ft3">,</SPAN></P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft3">i lydelsen</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td199"><P class="p18 ft2">företag i vilka staten har ett sådant</P></TD>
<TD colspan=6 class="tr26 td84"><P class="p18 ft3">den 31 december 2015, <SPAN class="ft2">ska avse</SPAN></P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td199"><P class="p18 ft2">inflytande som anges i 1 kap. 4 §</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft2">företag i vilka staten har ett sådant</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td199"><P class="p18 ft2">första, andra eller tredje stycket</P></TD>
<TD colspan=6 class="tr26 td84"><P class="p18 ft2">inflytande som anges i 1 kap. 4 §</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td56"><P class="p18 ft2">årsredovisningslagen</P></TD>
<TD colspan=3 class="tr23 td34"><P class="p45 ft2">(1995:1554),</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft2">första, andra eller tredje stycket</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td92"><P class="p18 ft2">om myndigheten</P></TD>
<TD colspan=4 class="tr23 td68"><P class="p45 ft2">företräder staten</P></TD>
<TD colspan=3 class="tr23 td56"><P class="p18 ft2">årsredovisningslagen</P></TD>
<TD colspan=3 class="tr23 td76"><P class="p19 ft2">(1995:1554),</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td179"><P class="p18 ft2">som ägare.</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td92"><P class="p18 ft2">om myndigheten</P></TD>
<TD colspan=3 class="tr26 td171"><P class="p18 ft2">företräder</P></TD>
<TD class="tr26 td99"><P class="p19 ft22">staten</P></TD>
</TR>
<TR>
<TD class="tr28 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td65"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td92"><P class="p18 ft2">som ägare.</P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td65"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td78"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td71"><P class="p141 ft2">8 §<SPAN class="ft35">2</SPAN></P></TD>
<TD class="tr37 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td92"><P class="p43 ft2">Bestämmelserna</P></TD>
<TD class="tr23 td110"><P class="p44 ft2">i</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p90 ft2">5 kap.</P></TD>
<TD class="tr23 td153"><P class="p45 ft2">14 §</P></TD>
<TD colspan=2 class="tr23 td92"><P class="p72 ft2">Bestämmelserna</P></TD>
<TD class="tr23 td110"><P class="p44 ft2">i</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p90 ft2">5 kap.</P></TD>
<TD class="tr23 td99"><P class="p19 ft2">14 §</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td214"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td241"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td179"><P class="p18 ft2">(2010:2043)</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft2">om</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p147 ft2">aktuarie</P></TD>
<TD class="tr23 td153"><P class="p45 ft2">i</P></TD>
<TD colspan=6 class="tr23 td84"><P class="p18 ft3"><SPAN class="ft2">(2010:2043)</SPAN>, i lydelsen den 31</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td92"><P class="p18 ft2">försäkringsföretag</P></TD>
<TD colspan=2 class="tr26 td21"><P class="p50 ft2">som</P></TD>
<TD colspan=2 class="tr26 td143"><P class="p45 ft2">meddelar</P></TD>
<TD colspan=6 class="tr26 td84"><P class="p18 ft3">december 2015, <SPAN class="ft2">om aktuarie i</SPAN></P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td199"><P class="p18 ft2">livförsäkring, och föreskrifter som</P></TD>
<TD colspan=2 class="tr23 td92"><P class="p18 ft2">försäkringsföretag</P></TD>
<TD colspan=2 class="tr23 td36"><P class="p50 ft2">som</P></TD>
<TD colspan=2 class="tr23 td77"><P class="p19 ft2">meddelar</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr24 td199"><P class="p18 ft2">har meddelats med stöd av 5 kap.</P></TD>
<TD colspan=6 class="tr24 td84"><P class="p18 ft2">livförsäkring, och föreskrifter som</P></TD>
</TR>
</TABLE>
<P class="p627 ft40"><SPAN class="ft36">1</SPAN><SPAN class="ft39">Senaste lydelse 2010:2061.</SPAN></P>
<P class="p548 ft97"><SPAN class="ft36">2</SPAN><SPAN class="ft96">Senaste lydelse 2010:2061.</SPAN></P>
<P class="p62 ft2">165</P>
</DIV>
<DIV id="page_166">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr29 td58"><P class="p54 ft2">17 § första</P></TD>
<TD class="tr29 td29"><P class="p18 ft2">stycket 2</P></TD>
<TD class="tr29 td15"><P class="p18 ft3">samma</P></TD>
<TD class="tr29 td153"><P class="p91 ft3">lag<SPAN class="ft2">,</SPAN></P></TD>
<TD colspan=4 class="tr29 td84"><P class="p19 ft2">har meddelats med stöd av 5 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td242"><P class="p54 ft2">ska gälla för Pensionsmyndighetens</P></TD>
<TD colspan=4 class="tr26 td84"><P class="p19 ft2">17 § första stycket 2, <SPAN class="ft3">i lydelsen den</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td203"><P class="p54 ft2">premiepensionsverksamhet.</P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td84"><P class="p19 ft3">31 december 2015, <SPAN class="ft2">ska gälla för</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td272"><P class="p18 ft2">Pensionsmyndighetens</P></TD>
<TD colspan=2 class="tr26 td75"><P class="p19 ft2">premie-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td272"><P class="p18 ft2">pensionsverksamhet.</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td82"><P class="p19 ft2">Vid tillämpningen av de bestämmelser och föreskrifter som anges i</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td82"><P class="p19 ft2">första stycket ska vad som sägs om verkställande direktören avse</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td87"><P class="p54 ft2">myndighetens chef.</P></TD>
<TD class="tr28 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td15"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td56"><P class="p49 ft2">10 §<SPAN class="ft35">3</SPAN></P></TD>
<TD class="tr37 td73"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p71 ft2">Följande</P></TD>
<TD colspan=2 class="tr23 td88"><P class="p237 ft2">bestämmelser</P></TD>
<TD class="tr23 td153"><P class="p91 ft2">i</P></TD>
<TD class="tr23 td67"><P class="p43 ft2">Följande</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p18 ft2">bestämmelser</P></TD>
<TD class="tr23 td107"><P class="p19 ft2">i</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td87"><P class="p54 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td272"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p54 ft2">(2010:2043)</P></TD>
<TD class="tr23 td29"><P class="p39 ft2">ska</P></TD>
<TD class="tr23 td15"><P class="p1 ft2">gälla</P></TD>
<TD class="tr23 td153"><P class="p91 ft2">för</P></TD>
<TD colspan=4 class="tr23 td84"><P class="p19 ft3"><SPAN class="ft2">(2010:2043)</SPAN>, i lydelsen den 31</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td203"><P class="p54 ft2">Finansinspektionens tillsyn</P></TD>
<TD class="tr26 td153"><P class="p91 ft22">över</P></TD>
<TD colspan=4 class="tr26 td84"><P class="p19 ft3">december 2015, <SPAN class="ft2">ska gälla för</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td87"><P class="p54 ft2">Pensionsmyndighetens</P></TD>
<TD colspan=2 class="tr23 td154"><P class="p91 ft2">premie-</P></TD>
<TD colspan=3 class="tr23 td185"><P class="p18 ft2">Finansinspektionens tillsyn</P></TD>
<TD class="tr23 td107"><P class="p19 ft2">över</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td87"><P class="p54 ft2">pensionsverksamhet:</P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td272"><P class="p18 ft2">Pensionsmyndighetens</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p19 ft2">premie-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td272"><P class="p18 ft2">pensionsverksamhet:</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p506 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">14 kap. 5 § om skyldighet för styrelsen och vissa befattningshavare att lämna upplysningar till inspektionen,</SPAN></P>
<P class="p506 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">14 kap. 6 § andra stycket om skyldighet för styrelsen och verkställande direktören att hålla försäkringsföretagets räkenskaps- material m.m. tillgängligt för granskning,</SPAN></P>
<P class="p506 ft4"><SPAN class="ft2">–</SPAN><SPAN class="ft29">14 kap. 7 § om skyldighet för vissa andra personer att lämna upplysningar m.m. till inspektionen,</SPAN></P>
<P class="p506 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">14 kap. 13 § om rätt för inspektionen att sammankalla ett försäkringsföretags styrelse,</SPAN></P>
<P class="p628 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">14 kap. 16 § om avgifter för att bekosta inspektionens verksamhet,</SPAN></P>
<P class="p628 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">16 kap. 1, 2 och 12 §§ om rätt för inspektionen att ingripa, och</SPAN></P>
<P class="p628 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft26">17 kap. 1 och 3 §§ om överklagande av inspektionens beslut.</SPAN></P>
<P class="p507 ft4">Vid tillämpningen av de bestämmelser som anges i första stycket ska myndigheten anses som ett försäkringsföretag. Vad som sägs om försäkringsföretagets verkställande direktör ska avse myndighetens chef.</P>
<P class="p541 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p629 ft40"><SPAN class="ft51">3 </SPAN>Senaste lydelse 2010:2061.</P>
<P class="p318 ft2">166</P>
</DIV>
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<P class="p622 ft103">2.10 Förslag till lag om ändring i lagen (2000:35) <SPAN class="ft31">Prop. 2015/16:9 </SPAN>om byte av redovisningsvaluta i finansiella</P>
<P class="p623 ft34">företag</P>
<P class="p624 ft4">Härigenom föreskrivs i fråga om lagen (2000:35) om byte av redo- visningsvaluta i finansiella företag</P>
<P class="p607 ft2"><SPAN class="ft3">dels </SPAN>att 8 § ska upphöra att gälla,</P>
<P class="p630 ft31"><SPAN class="ft55">dels </SPAN>att rubriken närmast före 8 § ska utgå, <SPAN class="ft55">dels </SPAN>att 9 § ska ha följande lydelse.</P>
<TABLE cellpadding=0 cellspacing=0 class="t87">
<TR>
<TD colspan=3 class="tr39 td102"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD colspan=2 class="tr39 td204"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr39 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td45"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td274"><P class="p625 ft2">9 §<SPAN class="ft35">1</SPAN></P></TD>
<TD class="tr36 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td102"><P class="p97 ft2">Regeringen eller den myndighet</P></TD>
<TD colspan=4 class="tr23 td101"><P class="p19 ft2">Regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p18 ft2">som</P></TD>
<TD class="tr23 td45"><P class="p101 ft2">regeringen</P></TD>
<TD class="tr23 td166"><P class="p97 ft2">bestämmer får</P></TD>
<TD colspan=3 class="tr23 td301"><P class="p18 ft2">som regeringen bestämmer</P></TD>
<TD class="tr23 td110"><P class="p19 ft2">får</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td102"><P class="p18 ft2">meddela föreskrifter om</P></TD>
<TD colspan=4 class="tr26 td101"><P class="p18 ft2">meddela föreskrifter om vad en</P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p43 ft3">1.</P></TD>
<TD colspan=2 class="tr23 td142"><P class="p97 ft2">vad en redogörelse enligt 4 §</P></TD>
<TD class="tr23 td58"><P class="p18 ft2">redogörelse</P></TD>
<TD class="tr23 td192"><P class="p18 ft2">enligt</P></TD>
<TD class="tr23 td112"><P class="p557 ft2">4 §</P></TD>
<TD class="tr23 td110"><P class="p19 ft2">ska</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td234"><P class="p18 ft2">ska innehålla <SPAN class="ft3">och</SPAN></P></TD>
<TD class="tr23 td166"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td58"><P class="p18 ft2">innehålla.</P></TD>
<TD class="tr23 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td55"><P class="p43 ft3">2.</P></TD>
<TD class="tr23 td45"><P class="p90 ft3">beräkning</P></TD>
<TD class="tr23 td166"><P class="p97 ft3">av premieindex</P></TD>
<TD class="tr23 td58"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td112"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p615 ft55">eller skadeindex i försäkrings- företag som har fått tillstånd enligt 8 § andra stycket.</P>
<P class="p631 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p632 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2065.</P>
<P class="p103 ft2">167</P>
</DIV>
<DIV id="page_168">
<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td62"><P class="p54 ft34">2.11</P></TD>
<TD class="tr40 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=14 class="tr40 td252"><P class="p38 ft34">Förslag till lag om ändring i lagen (2000:562)</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=13 class="tr44 td346"><P class="p38 ft34">om internationell rättslig hjälp i brottmål</P></TD>
<TD class="tr44 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=16 class="tr44 td82"><P class="p19 ft2">Härigenom föreskrivs att 5 kap. 10 § lagen (2000:562) om internatio-</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=11 class="tr28 td9"><P class="p54 ft2">nell rättslig hjälp i brottmål ska ha följande lydelse.</P></TD>
<TD class="tr28 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr36 td223"><P class="p54 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr36 td138"><P class="p50 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr36 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr37 td105"><P class="p387 ft46">5 kap.</P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td105"><P class="p633 ft2">10 §<SPAN class="ft35">1</SPAN></P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td223"><P class="p71 ft2">Bestämmelser</P></TD>
<TD colspan=2 class="tr23 td148"><P class="p1 ft2">om</P></TD>
<TD colspan=2 class="tr23 td220"><P class="p96 ft2">uppgifts-</P></TD>
<TD colspan=4 class="tr23 td138"><P class="p20 ft2">Bestämmelser</P></TD>
<TD colspan=2 class="tr23 td148"><P class="p155 ft2">om</P></TD>
<TD colspan=2 class="tr23 td85"><P class="p19 ft2">uppgifts-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td76"><P class="p54 ft2">skyldighet</P></TD>
<TD colspan=2 class="tr26 td15"><P class="p50 ft2">finns</P></TD>
<TD class="tr26 td109"><P class="p1 ft2">i</P></TD>
<TD colspan=2 class="tr26 td75"><P class="p101 ft2"><SPAN class="ft3">9 </SPAN>kap.</P></TD>
<TD class="tr26 td161"><P class="p96 ft3">12 <SPAN class="ft2">§</SPAN></P></TD>
<TD colspan=2 class="tr26 td195"><P class="p50 ft2">skyldighet</P></TD>
<TD colspan=2 class="tr26 td15"><P class="p91 ft2">finns</P></TD>
<TD class="tr26 td109"><P class="p145 ft2">i</P></TD>
<TD colspan=2 class="tr26 td75"><P class="p22 ft2"><SPAN class="ft3">19 </SPAN>kap.</P></TD>
<TD class="tr26 td153"><P class="p19 ft3">46 §</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td221"><P class="p54 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=6 class="tr23 td225"><P class="p50 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td19"><P class="p54 ft2">(2010:2043),</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p1 ft2">8 kap.</P></TD>
<TD class="tr23 td172"><P class="p90 ft2">2</P></TD>
<TD class="tr23 td72"><P class="p100 ft2">a §</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">lagen</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p50 ft2">(2010:2043),</P></TD>
<TD colspan=2 class="tr23 td198"><P class="p77 ft2">8 kap.</P></TD>
<TD class="tr23 td172"><P class="p182 ft2">2</P></TD>
<TD class="tr23 td72"><P class="p100 ft2">a §</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">lagen</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td19"><P class="p54 ft2">(1998:1479)</P></TD>
<TD class="tr26 td55"><P class="p18 ft2">om</P></TD>
<TD colspan=4 class="tr26 td284"><P class="p96 ft2">kontoföring av</P></TD>
<TD colspan=3 class="tr26 td259"><P class="p50 ft2">(1998:1479)</P></TD>
<TD class="tr26 td55"><P class="p91 ft2">om</P></TD>
<TD colspan=4 class="tr26 td67"><P class="p19 ft2">kontoföring av</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">finansiella instrument, 2 kap. 20 §</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">finansiella instrument, 2 kap. 20 §</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">lagen (2004:46) om värdepappers-</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">lagen (2004:46) om värdepappers-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p54 ft2">fonder,</P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td15"><P class="p18 ft2">1 kap.</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td75"><P class="p390 ft2">11 §</P></TD>
<TD class="tr26 td161"><P class="p96 ft2">lagen</P></TD>
<TD class="tr26 td94"><P class="p50 ft2">fonder,</P></TD>
<TD class="tr26 td232"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td15"><P class="p91 ft2">1 kap.</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td75"><P class="p390 ft2">11 §</P></TD>
<TD class="tr26 td153"><P class="p19 ft2">lagen</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">(2004:297) om bank- och finansi-</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">(2004:297) om bank- och finansi-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td19"><P class="p54 ft2">eringsrörelse,</P></TD>
<TD colspan=3 class="tr23 td94"><P class="p73 ft2">6 kap.</P></TD>
<TD class="tr23 td72"><P class="p45 ft2">8 §</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">lagen</P></TD>
<TD colspan=3 class="tr23 td259"><P class="p50 ft2">eringsrörelse,</P></TD>
<TD colspan=3 class="tr23 td94"><P class="p73 ft2">6 kap.</P></TD>
<TD class="tr23 td72"><P class="p45 ft2">8 §</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">lagen</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td261"><P class="p54 ft2">(2006:531) om särskild tillsyn över</P></TD>
<TD colspan=8 class="tr26 td255"><P class="p19 ft2">(2006:531) om särskild tillsyn över</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td76"><P class="p54 ft2">finansiella</P></TD>
<TD colspan=5 class="tr23 td268"><P class="p53 ft2">konglomerat,</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">6 kap.</P></TD>
<TD colspan=2 class="tr23 td195"><P class="p50 ft2">finansiella</P></TD>
<TD colspan=5 class="tr23 td268"><P class="p99 ft2">konglomerat,</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">6 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">11 § lagen (2014:968) om särskild</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">11 § lagen (2014:968) om särskild</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td62"><P class="p54 ft2">tillsyn</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p74 ft2">över</P></TD>
<TD colspan=4 class="tr26 td131"><P class="p43 ft2">kreditinstitut</P></TD>
<TD class="tr26 td161"><P class="p96 ft2">och</P></TD>
<TD class="tr26 td94"><P class="p50 ft2">tillsyn</P></TD>
<TD colspan=2 class="tr26 td96"><P class="p74 ft2">över</P></TD>
<TD colspan=4 class="tr26 td131"><P class="p43 ft2">kreditinstitut</P></TD>
<TD class="tr26 td153"><P class="p19 ft2">och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td35"><P class="p54 ft2">värdepappersbolag,</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p100 ft2">1 kap.</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">12 §</P></TD>
<TD colspan=5 class="tr23 td42"><P class="p50 ft2">värdepappersbolag,</P></TD>
<TD colspan=2 class="tr23 td75"><P class="p100 ft2">1 kap.</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">12 §</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">lagen (2007:528) om värdepap-</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">lagen (2007:528) om värdepap-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td261"><P class="p54 ft2">persmarknaden, 3 kap. 14 § lagen</P></TD>
<TD colspan=8 class="tr26 td255"><P class="p19 ft2">persmarknaden, 3 kap. 14 § lagen</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td261"><P class="p54 ft2">(2010:751) om betaltjänster, 3 kap.</P></TD>
<TD colspan=8 class="tr23 td255"><P class="p19 ft2">(2010:751) om betaltjänster, 3 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p54 ft2">14 §</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft2">lagen</P></TD>
<TD colspan=4 class="tr23 td131"><P class="p161 ft2">(2011:755)</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">om</P></TD>
<TD class="tr23 td94"><P class="p50 ft2">14 §</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft2">lagen</P></TD>
<TD colspan=4 class="tr23 td131"><P class="p161 ft2">(2011:755)</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">om</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td19"><P class="p54 ft2">elektroniska</P></TD>
<TD colspan=2 class="tr26 td198"><P class="p38 ft2">pengar</P></TD>
<TD colspan=2 class="tr26 td75"><P class="p88 ft2">och</P></TD>
<TD class="tr26 td161"><P class="p96 ft2">8 kap.</P></TD>
<TD colspan=3 class="tr26 td259"><P class="p50 ft2">elektroniska</P></TD>
<TD colspan=2 class="tr26 td198"><P class="p38 ft2">pengar</P></TD>
<TD colspan=2 class="tr26 td75"><P class="p56 ft2">och</P></TD>
<TD class="tr26 td153"><P class="p19 ft2">8 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td62"><P class="p54 ft2">25 §</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft2">lagen</P></TD>
<TD colspan=4 class="tr23 td131"><P class="p161 ft2">(2013:561)</P></TD>
<TD class="tr23 td161"><P class="p96 ft2">om</P></TD>
<TD class="tr23 td94"><P class="p50 ft2">25 §</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p18 ft2">lagen</P></TD>
<TD colspan=4 class="tr23 td131"><P class="p161 ft2">(2013:561)</P></TD>
<TD class="tr23 td153"><P class="p19 ft2">om</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td76"><P class="p54 ft2">förvaltare</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p44 ft2">av</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td220"><P class="p96 ft2">alternativa</P></TD>
<TD colspan=2 class="tr23 td195"><P class="p50 ft2">förvaltare</P></TD>
<TD class="tr23 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td55"><P class="p44 ft2">av</P></TD>
<TD class="tr23 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td172"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td85"><P class="p19 ft2">alternativa</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td223"><P class="p54 ft22">investeringsfonder.</P></TD>
<TD class="tr26 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td42"><P class="p50 ft2">investeringsfonder.</P></TD>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td153"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=16 class="tr23 td82"><P class="p19 ft2">I de lagar som anges i första stycket finns även bestämmelser om</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=16 class="tr23 td82"><P class="p19 ft2">meddelandeförbud och ansvarsbestämmelser för den som bryter mot ett</P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr24 td223"><P class="p54 ft2">sådant förbud.</P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td232"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td109"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td72"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td153"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p634 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p635 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2014:980.</P>
<P class="p318 ft2">168</P>
</DIV>
<DIV id="page_169">
<DIV id="dimg1">
<INGENBILD zsrc="H3039169x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR height=0>
<TD width=45px></TD>
<TD width=160px></TD>
<TD width=201px></TD>
<TD width=86px></TD>
</TR>
<TR>
<TD class="tr40 td60"><P class="p18 ft34">2.12</P></TD>
<TD colspan=2 class="tr40 td293"><P class="p86 ft34">Förslag till lag om ändring i</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td60"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr44 td293"><P class="p86 ft34">försäkringsavtalslagen (2005:104)</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr44 td331"><P class="p43 ft2">Härigenom föreskrivs att 10 kap. 1 § försäkringsavtalslagen (2005:104)</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td102"><P class="p18 ft2">ska ha följande lydelse.</P></TD>
<TD class="tr28 td199"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr36 td102"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td199"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p636 ft46">10 kap.</P>
<P class="p637 ft2">1 §<SPAN class="ft35">1</SPAN></P>
<P class="p502 ft2">Försäkringsbolaget är skyldigt att lämna information enligt detta kapitel. Informationen ska, i den mån det är möjligt, lämnas i en handling eller i någon annan läsbar och varaktig form som är tillgänglig för mottagaren. Informationen ska vara klar och tydlig och avfattad på</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD colspan=11 class="tr29 td237"><P class="p18 ft2">svenska. Den får lämnas på ett annat språk om mottagaren begär det.</P></TD>
<TD class="tr29 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td255"><P class="p45 ft2">Detta kapitel gäller inte i fråga</P></TD>
<TD colspan=6 class="tr23 td80"><P class="p19 ft2">Detta kapitel gäller inte i fråga</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td255"><P class="p18 ft2">om personförsäkring som tecknas</P></TD>
<TD colspan=6 class="tr23 td80"><P class="p50 ft2">om personförsäkring som tecknas</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td255"><P class="p18 ft2">av en näringsidkare till förmån för</P></TD>
<TD colspan=6 class="tr26 td80"><P class="p50 ft2">av en näringsidkare till förmån för</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td255"><P class="p18 ft2">sitt företag, om det kan antas att</P></TD>
<TD colspan=6 class="tr23 td80"><P class="p50 ft2">sitt företag, om det kan antas att</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td19"><P class="p18 ft2">näringsidkaren</P></TD>
<TD colspan=3 class="tr23 td149"><P class="p18 ft2">saknar behov</P></TD>
<TD class="tr23 td129"><P class="p45 ft2">av</P></TD>
<TD colspan=2 class="tr23 td260"><P class="p50 ft2">näringsidkaren</P></TD>
<TD class="tr23 td15"><P class="p18 ft2">saknar</P></TD>
<TD colspan=2 class="tr23 td36"><P class="p182 ft2">behov</P></TD>
<TD class="tr23 td108"><P class="p19 ft2">av</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td19"><P class="p18 ft2">informationen.</P></TD>
<TD colspan=2 class="tr26 td62"><P class="p56 ft2">Kapitlet</P></TD>
<TD class="tr26 td10"><P class="p18 ft2">är</P></TD>
<TD class="tr26 td129"><P class="p45 ft2">inte</P></TD>
<TD colspan=2 class="tr26 td260"><P class="p50 ft2">informationen.</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p161 ft2">Kapitlet</P></TD>
<TD class="tr26 td78"><P class="p56 ft2">är</P></TD>
<TD class="tr26 td108"><P class="p19 ft2">inte</P></TD>
</TR>
<TR>
<TD class="tr23 td158"><P class="p18 ft2">heller</P></TD>
<TD colspan=2 class="tr23 td195"><P class="p18 ft2">tillämpligt</P></TD>
<TD class="tr23 td78"><P class="p56 ft2">på</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p45 ft2">sådana</P></TD>
<TD class="tr23 td15"><P class="p50 ft2">heller</P></TD>
<TD colspan=3 class="tr23 td165"><P class="p161 ft2">tillämpligt på</P></TD>
<TD colspan=2 class="tr23 td32"><P class="p19 ft2">sådana</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td223"><P class="p18 ft2">försäkringsföreningar</P></TD>
<TD colspan=2 class="tr23 td94"><P class="p86 ft2">som</P></TD>
<TD class="tr23 td129"><P class="p45 ft2">har</P></TD>
<TD colspan=3 class="tr23 td236"><P class="p50 ft2">försäkringsföreningar</P></TD>
<TD colspan=2 class="tr23 td36"><P class="p52 ft2">som</P></TD>
<TD class="tr23 td108"><P class="p19 ft2">har</P></TD>
</TR>
<TR>
<TD class="tr26 td158"><P class="p18 ft22">medgetts</P></TD>
<TD colspan=2 class="tr26 td195"><P class="p44 ft2">undantag</P></TD>
<TD colspan=3 class="tr26 td103"><P class="p45 ft2">enligt 1 kap.</P></TD>
<TD colspan=6 class="tr26 td80"><P class="p50 ft2">medgetts undantag enligt 1 kap. 19</P></TD>
</TR>
<TR>
<TD class="tr23 td158"><P class="p18 ft2">19 §</P></TD>
<TD class="tr23 td161"><P class="p638 ft3">1</P></TD>
<TD colspan=2 class="tr23 td62"><P class="p390 ft2">eller</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p45 ft2">20 §</P></TD>
<TD class="tr23 td15"><P class="p50 ft3">och</P></TD>
<TD class="tr23 td231"><P class="p18 ft3">19 b §§</P></TD>
<TD class="tr23 td15"><P class="p54 ft2">eller</P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p182 ft2">20 §</P></TD>
<TD class="tr23 td108"><P class="p19 ft3">1</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td235"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td129"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td236"><P class="p50 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr23 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td19"><P class="p18 ft2">(2010:2043).</P></TD>
<TD class="tr24 td55"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td129"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td260"><P class="p50 ft2">(2010:2043).</P></TD>
<TD class="tr24 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td20"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td108"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p529 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p639 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2069.</P>
<P class="p103 ft2">169</P>
</DIV>
<DIV id="page_170">
<DIV id="dimg1">
<INGENBILD zsrc="H3039170x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr40 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr40 td41"><P class="p54 ft84">2.13</P></TD>
<TD colspan=2 class="tr40 td31"><P class="p640 ft34">Förslag till lag om ändring i aktiebolagslagen</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td106"><P class="p640 ft34">(2005:551)</P></TD>
<TD class="tr44 td139"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr44 td82"><P class="p71 ft2">Härigenom föreskrivs att 27 kap. 1 § aktiebolagslagen (2005:551) ska</P></TD>
</TR>
<TR>
<TD class="tr28 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td202"><P class="p54 ft2">ha följande lydelse.</P></TD>
<TD class="tr28 td139"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr36 td202"><P class="p54 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td139"><P class="p18 ft3">Föreslagen lydelse</P></TD>
</TR>
</TABLE>
<P class="p641 ft46">27 kap.</P>
<P class="p540 ft2">1 §<SPAN class="ft35">1</SPAN></P>
<P class="p642 ft2">Bolagsverket ska föra ett aktiebolagsregister för registrering enligt</P>
<TABLE cellpadding=0 cellspacing=0 class="t81">
<TR height=0>
<TD width=83px></TD>
<TD width=28px></TD>
<TD width=39px></TD>
<TD width=24px></TD>
<TD width=30px></TD>
<TD width=37px></TD>
<TD width=14px></TD>
<TD width=22px></TD>
<TD width=13px></TD>
<TD width=32px></TD>
<TD width=57px></TD>
<TD width=14px></TD>
</TR>
<TR>
<TD colspan=5 class="tr25 td91"><P class="p18 ft2">denna lag eller annan författning.</P></TD>
<TD rowspan=2 class="tr59 td21"><P class="p72 ft2">Av</P></TD>
<TD colspan=3 rowspan=2 class="tr59 td95"><P class="p18 ft2">13 kap.</P></TD>
<TD colspan=3 rowspan=2 class="tr59 td165"><P class="p19 ft2">1 § första stycket</P></TD>
</TR>
<TR>
<TD class="tr23 td58"><P class="p43 ft2">Av 13 kap.</P></TD>
<TD class="tr23 td72"><P class="p91 ft2">1 §</P></TD>
<TD class="tr23 td47"><P class="p18 ft2">första</P></TD>
<TD colspan=2 class="tr23 td231"><P class="p31 ft22">stycket</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">lagen (2004:297) om bank- och</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">lagen (2004:297) om bank- och</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td138"><P class="p18 ft2">finansieringsrörelse</P></TD>
<TD colspan=2 class="tr26 td143"><P class="p50 ft2">framgår</P></TD>
<TD class="tr26 td78"><P class="p31 ft2">att</P></TD>
<TD colspan=5 class="tr26 td300"><P class="p18 ft2">finansieringsrörelse</P></TD>
<TD class="tr26 td62"><P class="p38 ft2">framgår</P></TD>
<TD class="tr26 td172"><P class="p19 ft2">att</P></TD>
</TR>
<TR>
<TD class="tr23 td58"><P class="p18 ft2">bankaktiebolag</P></TD>
<TD class="tr23 td72"><P class="p50 ft2">ska</P></TD>
<TD colspan=2 class="tr23 td143"><P class="p50 ft22">registreras</P></TD>
<TD class="tr23 td78"><P class="p31 ft2">i</P></TD>
<TD colspan=4 class="tr23 td67"><P class="p18 ft2">bankaktiebolag</P></TD>
<TD class="tr23 td96"><P class="p90 ft2">ska</P></TD>
<TD class="tr23 td62"><P class="p38 ft2">registreras</P></TD>
<TD class="tr23 td172"><P class="p19 ft2">i</P></TD>
</TR>
<TR>
<TD class="tr23 td58"><P class="p18 ft2">bankregistret.</P></TD>
<TD class="tr23 td72"><P class="p74 ft2">Av</P></TD>
<TD colspan=3 class="tr23 td105"><P class="p31 ft2"><SPAN class="ft3">14 </SPAN>kap. 1 §</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">bankregistret. Av <SPAN class="ft3">17 </SPAN>kap. 1 § för-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td272"><P class="p18 ft2">försäkringsrörelselagen</P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td78"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td300"><P class="p18 ft2">säkringsrörelselagen</P></TD>
<TD colspan=2 class="tr26 td45"><P class="p19 ft2">(2010:2043)</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">(2010:2043) framgår att försäk-</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p18 ft2">framgår</P></TD>
<TD class="tr23 td10"><P class="p18 ft2">att</P></TD>
<TD colspan=4 class="tr23 td223"><P class="p19 ft2">försäkringsaktiebolag</P></TD>
</TR>
<TR>
<TD class="tr23 td58"><P class="p18 ft2">ringsaktiebolag</P></TD>
<TD class="tr23 td72"><P class="p73 ft2">ska</P></TD>
<TD colspan=2 class="tr23 td143"><P class="p50 ft22">registreras</P></TD>
<TD class="tr23 td78"><P class="p31 ft2">i</P></TD>
<TD colspan=7 class="tr23 td139"><P class="p18 ft2">ska registreras i försäkrings-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td138"><P class="p18 ft2">försäkringsregistret.</P></TD>
<TD class="tr26 td47"><P class="p73 ft2">När</P></TD>
<TD class="tr26 td107"><P class="p74 ft2">det</P></TD>
<TD class="tr26 td78"><P class="p31 ft2">i</P></TD>
<TD colspan=7 class="tr26 td139"><P class="p18 ft2">registret. När det i denna lag</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">denna lag hänvisas till aktiebolags-</P></TD>
<TD colspan=2 class="tr23 td126"><P class="p18 ft2">hänvisas</P></TD>
<TD class="tr23 td10"><P class="p147 ft2">till</P></TD>
<TD colspan=4 class="tr23 td223"><P class="p19 ft2">aktiebolagsregistret,</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">registret, ska hänvisningen beträf-</P></TD>
<TD class="tr23 td21"><P class="p18 ft2">ska</P></TD>
<TD colspan=4 class="tr23 td103"><P class="p38 ft2">hänvisningen</P></TD>
<TD colspan=2 class="tr23 td45"><P class="p19 ft2">beträffande</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td91"><P class="p18 ft2">fande bankaktiebolag och försäk-</P></TD>
<TD colspan=4 class="tr26 td67"><P class="p18 ft2">bankaktiebolag</P></TD>
<TD class="tr26 td96"><P class="p101 ft2">och</P></TD>
<TD colspan=2 class="tr26 td45"><P class="p19 ft2">försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td58"><P class="p18 ft2">ringsaktiebolag</P></TD>
<TD colspan=4 class="tr23 td278"><P class="p31 ft2">avse bankregistret</P></TD>
<TD colspan=3 class="tr23 td76"><P class="p18 ft2">aktiebolag</P></TD>
<TD colspan=2 class="tr23 td60"><P class="p1 ft2">avse</P></TD>
<TD colspan=2 class="tr23 td45"><P class="p19 ft2">bankregistret</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr27 td106"><P class="p18 ft13">respektive försäkringsregistret.</P></TD>
<TD class="tr27 td78"><P class="p18 ft12"> </P></TD>
<TD colspan=6 class="tr27 td213"><P class="p18 ft13">respektive försäkringsregistret.</P></TD>
<TD class="tr27 td172"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p506 ft4">I fråga om registrering i aktiebolagsregistret av redovisnings- och revisionshandlingar gäller bestämmelserna i tillämplig lag om årsredovisning i stället för bestämmelserna i detta kapitel.</P>
<P class="p643 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p644 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2071.</P>
<P class="p318 ft2">170</P>
</DIV>
<DIV id="page_171">
<DIV id="id_1">
<TABLE cellpadding=0 cellspacing=0 class="t65">
<TR>
<TD class="tr40 td60"><P class="p18 ft34">2.14</P></TD>
<TD colspan=2 class="tr40 td293"><P class="p86 ft34">Förslag till lag om ändring i lagen (2006:531)</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td60"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr44 td293"><P class="p86 ft34">om särskild tillsyn över finansiella konglomerat</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr44 td331"><P class="p43 ft2">Härigenom föreskrivs<SPAN class="ft35">1 </SPAN>att 1 kap. 3 § lagen (2006:531) om särskild till-</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td331"><P class="p18 ft2">syn över finansiella konglomerat ska ha följande lydelse.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr36 td245"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr36 td115"><P class="p645 ft3">Föreslagen lydelse</P></TD>
<TD class="tr36 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td234"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td115"><P class="p646 ft46">1 kap.</P></TD>
<TD class="tr37 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td115"><P class="p647 ft2">3 §<SPAN class="ft35">2</SPAN></P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p568 ft2">I denna lag betyder</P>
<P class="p122 ft2"><SPAN class="ft2">1.</SPAN><NOBR><SPAN class="ft104">AIF-förvaltare</SPAN>:</NOBR> en svensk förvaltare av alternativa investeringsfon- der enligt 1 kap. 3 § lagen (2013:561) om förvaltare av alternativa inve- steringsfonder,</P>
<P class="p122 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft104">anknutet företag</SPAN>: ett svenskt eller utländskt företag vars huvud- sakliga verksamhet är att äga eller förvalta fast egendom, tillhandahålla datatjänster eller driva annan liknande verksamhet som har samband med den huvudsakliga verksamheten i ett eller flera kreditinstitut, värdepap- persbolag eller motsvarande utländska företag,</P>
<P class="p315 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft105">behörig myndighet</SPAN>: Finansinspektionen eller någon annan myndig- het inom EES som utövar tillsyn, individuellt eller på gruppnivå, över ett reglerat företag med huvudkontor inom EES,</P>
<P class="p122 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft104">blandat finansiellt holdingföretag</SPAN>: ett moderföretag som inte är ett reglerat företag och som tillsammans med sina dotterföretag, varav minst ett är ett reglerat företag med huvudkontor inom EES, och andra företag utgör ett finansiellt konglomerat,</P>
<P class="p121 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft104">EES</SPAN>: Europeiska ekonomiska samarbetsområdet,</P>
<P class="p122 ft4"><SPAN class="ft2">6.</SPAN><SPAN class="ft105">finansiellt institut</SPAN>: ett företag som inte är ett kreditinstitut, värdepap- persbolag, fondbolag, eller <NOBR>AIF-förvaltare</NOBR> eller motsvarande utländskt företag och vars huvudsakliga verksamhet är att</P>
<P class="p121 ft2">a) förvärva aktier eller andelar,</P>
<P class="p122 ft2">b) driva en eller flera av de verksamheter som anges i 7 kap. 1 § andra stycket <NOBR>2–10,</NOBR> 12 och 15 lagen (2004:297) om bank- och finansierings- rörelse utan att vara tillståndspliktigt enligt 2 kap. 1 § samma lag, eller</P>
<P class="p122 ft4">c) driva värdepappersrörelse utan att vara tillståndspliktigt enligt 2 kap. 1 § lagen (2007:528) om värdepappersmarknaden,</P>
</DIV>
<DIV id="id_2">
<DIV id="id_2_1">
<P class="p648 ft2">7. <SPAN class="ft49">finansiell sektor</SPAN>: ett eller flera av följande företag</P>
<P class="p649 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft26">kreditinstitut, värdepappers- bolag, fondbolag, </SPAN><NOBR>AIF-förvaltare</NOBR> eller motsvarande utländska före- tag samt finansiella institut och anknutna företag (bank- och värdepapperssektorn),</P>
<P class="p267 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft26">försäkringsföretag eller mot-</SPAN></P>
</DIV>
<DIV id="id_2_2">
<P class="p120 ft2">7. <SPAN class="ft49">finansiell sektor</SPAN>: ett eller flera av följande företag</P>
<P class="p122 ft2"><SPAN class="ft2">a)</SPAN><SPAN class="ft26">kreditinstitut, värdepappers- bolag, fondbolag, </SPAN><NOBR>AIF-förvaltare</NOBR> eller motsvarande utländska före- tag samt finansiella institut och anknutna företag (bank- och värdepapperssektorn),</P>
<P class="p267 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft28">försäkringsföretag eller mot-</SPAN></P>
</DIV>
</DIV>
<DIV id="id_3">
<P class="p650 ft107"><SPAN class="ft36">1</SPAN><SPAN class="ft106">Europaparlamentets och rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II).</SPAN></P>
<P class="p548 ft97"><SPAN class="ft36">2</SPAN><SPAN class="ft96">Senaste lydelse 2013:670.</SPAN></P>
<P class="p62 ft2">171</P>
</DIV>
</DIV>
<DIV id="page_172">
<DIV id="tx1"><SPAN class="ft108">14. </SPAN><SPAN class="ft49">reglerat företag</SPAN><SPAN class="ft2">:</SPAN></DIV>
<DIV id="tx2"><SPAN class="ft4">a) ett institut eller ett motsva- rande utländskt företag, eller</SPAN></DIV>
<DIV id="tx3"><SPAN class="ft4">b) ett försäkringsföretag eller ett motsvarande utländskt företag </SPAN><SPAN class="ft47">eller ett specialföretag</SPAN><SPAN class="ft4">,</SPAN></DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr29 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr29 td91"><P class="p18 ft2">svarande utländska företag och</P></TD>
<TD colspan=2 class="tr29 td139"><P class="p18 ft2">svarande utländska företag<SPAN class="ft3">, </SPAN>försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td245"><P class="p18 ft2">försäkringsholdingföretag</P></TD>
<TD class="tr26 td85"><P class="p31 ft2">(försäk-</P></TD>
<TD class="tr26 td245"><P class="p18 ft2">ringsholdingföretag <SPAN class="ft3">och</SPAN></P></TD>
<TD class="tr26 td89"><P class="p19 ft3">special-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td245"><P class="p18 ft2">ringssektorn), och</P></TD>
<TD class="tr23 td85"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td139"><P class="p18 ft2"><SPAN class="ft3">företag </SPAN>(försäkringssektorn), och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td245"><P class="p43 ft2">c) blandade finansiella</P></TD>
<TD class="tr26 td85"><P class="p31 ft2">holding-</P></TD>
<TD class="tr26 td245"><P class="p72 ft2">c) blandade finansiella</P></TD>
<TD class="tr26 td89"><P class="p19 ft2">holding-</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td245"><P class="p18 ft13">företag,</P></TD>
<TD class="tr27 td85"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td245"><P class="p18 ft13">företag,</P></TD>
<TD class="tr27 td89"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p506 ft2"><SPAN class="ft2">8.</SPAN><SPAN class="ft104">fondbolag</SPAN>: ett svenskt aktiebolag som har fått tillstånd att driva fondverksamhet enligt lagen (2004:46) om värdepappersfonder,</P>
<P class="p506 ft2"><SPAN class="ft2">9.</SPAN><SPAN class="ft104">försäkringsföretag</SPAN>: ett försäkringsaktiebolag, ömsesidigt försäk- ringsbolag eller en försäkringsförening enligt försäkringsrörelselagen (2010:2043),</P>
<TABLE cellpadding=0 cellspacing=0 class="t81">
<TR>
<TD class="tr24 td91"><P class="p43 ft3"><SPAN class="ft2">10. </SPAN><SPAN class="ft49">försäkringsholdingföretag</SPAN><SPAN class="ft2">:</SPAN></P></TD>
<TD class="tr24 td139"><P class="p72 ft3"><SPAN class="ft2">10. </SPAN><SPAN class="ft49">försäkringsholdingföretag</SPAN><SPAN class="ft2">:</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">ett moderföretag som inte är ett</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">ett moderföretag som inte är ett</P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">försäkringsföretag eller ett motsva-</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">försäkringsföretag eller ett motsva-</P></TD>
</TR>
<TR>
<TD class="tr26 td91"><P class="p18 ft2">rande utländskt företag eller ett</P></TD>
<TD class="tr26 td139"><P class="p18 ft2">rande utländskt företag eller ett</P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">blandat finansiellt holdingföretag</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">blandat finansiellt holdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">och vars huvudsakliga verksamhet</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">och vars huvudsakliga verksamhet</P></TD>
</TR>
<TR>
<TD class="tr26 td91"><P class="p18 ft2">är att förvärva och förvalta andelar</P></TD>
<TD class="tr26 td139"><P class="p18 ft2">är att förvärva och förvalta andelar</P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">i dotterföretag som uteslutande</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">i dotterföretag som uteslutande</P></TD>
</TR>
<TR>
<TD class="tr23 td91"><P class="p18 ft2">eller huvudsakligen är försäkrings-</P></TD>
<TD class="tr23 td139"><P class="p18 ft2">eller huvudsakligen är försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td91"><P class="p18 ft2">företag eller motsvarande utländ-</P></TD>
<TD class="tr26 td139"><P class="p18 ft2">företag eller motsvarande utländ-</P></TD>
</TR>
<TR>
<TD class="tr27 td91"><P class="p18 ft13">ska företag,</P></TD>
<TD class="tr27 td139"><P class="p18 ft60"><SPAN class="ft13">ska företag </SPAN>eller specialföretag<SPAN class="ft13">,</SPAN></P></TD>
</TR>
</TABLE>
<P class="p562 ft2">11<SPAN class="ft3">. </SPAN><SPAN class="ft49">institut</SPAN>: kreditinstitut, värdepappersbolag, fondbolag och AIF-</P>
<TABLE cellpadding=0 cellspacing=0 class="t81">
<TR>
<TD class="tr28 td123"><P class="p18 ft2">förvaltare,</P></TD>
<TD class="tr28 td36"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td60"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td173"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td158"><P class="p18 ft6"> </P></TD>
<TD colspan=4 rowspan=2 class="tr2 td201"><P class="p161 ft3"><SPAN class="ft2">12. </SPAN><SPAN class="ft49">konglomeratdirektivet</SPAN><SPAN class="ft2">:</SPAN></P></TD>
<TD class="tr28 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td162"><P class="p161 ft3"><SPAN class="ft2">12. </SPAN><SPAN class="ft49">konglomeratdirektivet</SPAN><SPAN class="ft2">:</SPAN></P></TD>
<TD class="tr23 td158"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td162"><P class="p18 ft2">Europaparlamentets och</P></TD>
<TD class="tr23 td158"><P class="p31 ft22">rådets</P></TD>
<TD colspan=4 class="tr23 td201"><P class="p18 ft2">Europaparlamentets och</P></TD>
<TD class="tr23 td96"><P class="p19 ft22">rådets</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft2">direktiv</P></TD>
<TD colspan=2 class="tr26 td103"><P class="p18 ft2">2002/87/EG</P></TD>
<TD class="tr26 td173"><P class="p161 ft2">av</P></TD>
<TD class="tr26 td158"><P class="p31 ft2">den</P></TD>
<TD class="tr26 td123"><P class="p18 ft2">direktiv</P></TD>
<TD colspan=2 class="tr26 td34"><P class="p18 ft2">2002/87/EG</P></TD>
<TD class="tr26 td173"><P class="p161 ft2">av</P></TD>
<TD class="tr26 td96"><P class="p19 ft2">den</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">16 december 2002 om extra tillsyn</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">16 december 2002 om extra tillsyn</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">över kreditinstitut, försäkringsföre-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">över kreditinstitut, försäkringsföre-</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td91"><P class="p18 ft2">tag och värdepappersföretag i ett</P></TD>
<TD colspan=5 class="tr26 td139"><P class="p18 ft2">tag och värdepappersföretag i ett</P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p18 ft2">finansiellt</P></TD>
<TD colspan=2 class="tr23 td103"><P class="p147 ft2">konglomerat</P></TD>
<TD colspan=2 class="tr23 td267"><P class="p31 ft2">och om</P></TD>
<TD class="tr23 td123"><P class="p18 ft2">finansiellt</P></TD>
<TD colspan=2 class="tr23 td34"><P class="p90 ft2">konglomerat</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft2">och om</P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p18 ft2">ändring</P></TD>
<TD class="tr23 td36"><P class="p1 ft2">av</P></TD>
<TD class="tr23 td60"><P class="p18 ft2">rådets</P></TD>
<TD colspan=2 class="tr23 td267"><P class="p31 ft2">direktiv</P></TD>
<TD class="tr23 td123"><P class="p18 ft2">ändring</P></TD>
<TD class="tr23 td21"><P class="p74 ft2">av</P></TD>
<TD class="tr23 td60"><P class="p18 ft2">rådets</P></TD>
<TD colspan=2 class="tr23 td95"><P class="p19 ft2">direktiv</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td284"><P class="p18 ft2">73/239/EEG,</P></TD>
<TD colspan=3 class="tr26 td244"><P class="p31 ft2">79/267/EEG,</P></TD>
<TD colspan=2 class="tr26 td86"><P class="p18 ft2">73/239/EEG,</P></TD>
<TD colspan=3 class="tr26 td284"><P class="p19 ft2">79/267/EEG,</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p31 ft2">92/49/EEG, 92/96/EEG, 93/6/EEG</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p19 ft2">92/49/EEG, 92/96/EEG, 93/6/EEG</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">och 93/22/EEG samt Europaparla-</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">och 93/22/EEG samt Europaparla-</P></TD>
</TR>
<TR>
<TD class="tr26 td123"><P class="p18 ft2">mentets</P></TD>
<TD class="tr26 td36"><P class="p38 ft2">och</P></TD>
<TD class="tr26 td60"><P class="p77 ft2">rådets</P></TD>
<TD colspan=2 class="tr26 td267"><P class="p31 ft2">direktiv</P></TD>
<TD class="tr26 td123"><P class="p18 ft2">mentets</P></TD>
<TD class="tr26 td21"><P class="p77 ft2">och</P></TD>
<TD class="tr26 td60"><P class="p77 ft2">rådets</P></TD>
<TD colspan=2 class="tr26 td95"><P class="p19 ft2">direktiv</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">98/78/EG och 2000/12/EG, senast</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">98/78/EG och 2000/12/EG, senast</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">ändrat genom Europaparlamentets</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">ändrat genom Europaparlamentets</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td91"><P class="p18 ft2">och rådets direktiv <SPAN class="ft3">2011/89/EU</SPAN>,</P></TD>
<TD colspan=5 class="tr23 td139"><P class="p18 ft2">och rådets direktiv <SPAN class="ft3">2013/36/EU</SPAN>,</P></TD>
</TR>
</TABLE>
<P class="p506 ft2">13<SPAN class="ft3">. </SPAN><SPAN class="ft49">kreditinstitut</SPAN>: en bank eller ett kreditmarknadsföretag enligt lagen om bank- och finansieringsrörelse,</P>
<P class="p562 ft3"><SPAN class="ft2">14. </SPAN><SPAN class="ft49">reglerat företag</SPAN><SPAN class="ft2">:</SPAN></P>
<P class="p651 ft2">a) ett institut eller ett motsva- rande utländskt företag, eller</P>
<P class="p652 ft31">b) ett försäkringsföretag eller ett motsvarande utländskt företag,</P>
<P class="p653 ft3"><SPAN class="ft2">15. </SPAN><SPAN class="ft49">relevant behörig myndighet</SPAN><SPAN class="ft2">:</SPAN></P>
<P class="p508 ft4">a) en behörig myndighet som ansvarar för tillsynen över en finansiell företagsgrupp, försäkringsgrupp eller en motsvarande utländsk grupp som ingår i ett finansiellt konglomerat, särskilt över det företag som är</P>
<P class="p26 ft2">172</P>
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<P class="p654 ft4">det överordnade moderföretaget i bank- och värdepapperssektorn Prop. 2015/16:9 respektive försäkringssektorn,</P>
<P class="p67 ft2"><SPAN class="ft2">b)</SPAN><SPAN class="ft26">någon annan behörig myndighet än som avses i a som utsetts till samordnare för ett finansiellt konglomerat, eller</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">c)</SPAN><SPAN class="ft29">någon annan behörig myndighet som de myndigheter som avses i a och b kommer överens om är relevant,</SPAN></P>
<P class="p67 ft2">16. <SPAN class="ft49">samordnare</SPAN>: den behöriga myndighet som enligt 4 kap. ansvarar för tillsynen över ett finansiellt konglomerat,</P>
<P class="p67 ft2">17. <SPAN class="ft49">sektorsbestämmelser</SPAN>: de bestämmelser i lag och andra författningar som gäller för den rörelse som drivs av institut och försäkringsföretag, och</P>
<P class="p502 ft4">18. <SPAN class="ft63">värdepappersbolag</SPAN>: ett svenskt aktiebolag som har fått tillstånd att driva värdepappersrörelse enligt lagen om värdepappersmarknaden.</P>
<P class="p655 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p656 ft2">173</P>
</DIV>
<DIV id="page_174">
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<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">174</P>
</DIV>
<DIV id="id_2">
<P class="p518 ft86"><SPAN class="ft84">2.15</SPAN><SPAN class="ft109">Förslag till lag om ändring i lagen (2007:528) om värdepappersmarknaden</SPAN></P>
<P class="p658 ft4">Härigenom föreskrivs att 16 kap. 4 § lagen (2007:528) om värde- pappersmarknaden ska ha följande lydelse.</P>
<P class="p222 ft3">Nuvarande lydelse Föreslagen lydelse</P>
<P class="p659 ft46">16 kap.</P>
<P class="p660 ft2">4 §<SPAN class="ft35">1</SPAN></P>
<P class="p265 ft4">Emittenten ska så snart som möjligt och senast fyra månader efter utgången av varje räkenskapsår offentliggöra sin årsredovisning och, i</P>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD colspan=7 class="tr28 td197"><P class="p18 ft2">förekommande fall, en koncernredovisning.</P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td41"><P class="p43 ft2">Års-</P></TD>
<TD class="tr23 td10"><P class="p18 ft2">och</P></TD>
<TD colspan=4 class="tr23 td229"><P class="p96 ft2">koncernredovisningar</P></TD>
<TD class="tr23 td95"><P class="p20 ft2">Års-</P></TD>
<TD class="tr23 td98"><P class="p154 ft2">och</P></TD>
<TD colspan=4 class="tr23 td42"><P class="p19 ft2">koncernredovisningar</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td80"><P class="p18 ft2">ska vara granskade av emittentens</P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft2">ska vara granskade av emittentens</P></TD>
</TR>
<TR>
<TD class="tr23 td41"><P class="p18 ft2">revisor.</P></TD>
<TD colspan=4 class="tr23 td278"><P class="p90 ft2">Revisionsberättelsen</P></TD>
<TD class="tr23 td99"><P class="p96 ft2">ska</P></TD>
<TD class="tr23 td95"><P class="p50 ft2">revisor.</P></TD>
<TD colspan=5 class="tr23 td100"><P class="p19 ft2">Revisionsberättelsen ska</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td154"><P class="p18 ft2">offentliggöras</P></TD>
<TD colspan=2 class="tr23 td19"><P class="p52 ft2">tillsammans</P></TD>
<TD class="tr23 td99"><P class="p96 ft2">med</P></TD>
<TD colspan=3 class="tr23 td58"><P class="p50 ft2">offentliggöras</P></TD>
<TD colspan=2 class="tr23 td71"><P class="p37 ft2">tillsammans</P></TD>
<TD class="tr23 td129"><P class="p19 ft2">med</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td136"><P class="p18 ft2">års- och</P></TD>
<TD colspan=4 class="tr26 td229"><P class="p96 ft22">koncernredovisningen.</P></TD>
<TD colspan=2 class="tr26 td51"><P class="p50 ft2">års- och</P></TD>
<TD colspan=4 class="tr26 td42"><P class="p19 ft22">koncernredovisningen.</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td80"><P class="p18 ft2">Bestämmelser om revision finns i</P></TD>
<TD colspan=6 class="tr23 td255"><P class="p50 ft2">Bestämmelser om revision finns i</P></TD>
</TR>
<TR>
<TD class="tr23 td41"><P class="p18 ft2"><SPAN class="ft3">14 </SPAN>kap.</P></TD>
<TD class="tr23 td10"><P class="p101 ft2">11</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft2">och</P></TD>
<TD colspan=2 class="tr23 td234"><P class="p96 ft2">12 §§ försäk-</P></TD>
<TD class="tr23 td95"><P class="p50 ft2"><SPAN class="ft3">17 </SPAN>kap.</P></TD>
<TD class="tr23 td98"><P class="p182 ft2">11</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p77 ft2">och</P></TD>
<TD colspan=2 class="tr23 td150"><P class="p19 ft2">12 §§ försäk-</P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td234"><P class="p18 ft2">ringsrörelselagen</P></TD>
<TD colspan=2 class="tr26 td234"><P class="p96 ft2">(2010:2043), 4</P></TD>
<TD colspan=6 class="tr26 td255"><P class="p50 ft2">ringsrörelselagen (2010:2043),</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td80"><P class="p18 ft2">a kap. sparbankslagen (1987:619),</P></TD>
<TD class="tr23 td95"><P class="p50 ft2">4</P></TD>
<TD colspan=2 class="tr23 td113"><P class="p18 ft2">a kap.</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td150"><P class="p19 ft2">sparbankslagen</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td80"><P class="p18 ft2">8 kap. lagen (1987:667) om ekono-</P></TD>
<TD colspan=2 class="tr23 td51"><P class="p50 ft2">(1987:619),</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td71"><P class="p20 ft2">8 kap.</P></TD>
<TD class="tr23 td129"><P class="p19 ft2">lagen</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr26 td80"><P class="p18 ft2">miska föreningar, 7 a kap. lagen</P></TD>
<TD colspan=2 class="tr26 td51"><P class="p50 ft2">(1987:667)</P></TD>
<TD class="tr26 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td98"><P class="p50 ft2">om</P></TD>
<TD colspan=2 class="tr26 td150"><P class="p19 ft2">ekonomiska</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td136"><P class="p18 ft2">(1995:1570)</P></TD>
<TD colspan=2 class="tr23 td96"><P class="p50 ft2">om</P></TD>
<TD colspan=2 class="tr23 td234"><P class="p96 ft2">medlemsbanker,</P></TD>
<TD colspan=2 class="tr23 td51"><P class="p50 ft2">föreningar,</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p53 ft2">7</P></TD>
<TD class="tr23 td69"><P class="p90 ft2">a kap.</P></TD>
<TD class="tr23 td129"><P class="p19 ft2">lagen</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td154"><P class="p18 ft22">revisionslagen</P></TD>
<TD colspan=2 class="tr23 td19"><P class="p45 ft2">(1999:1079)</P></TD>
<TD class="tr23 td99"><P class="p96 ft2">och</P></TD>
<TD colspan=2 class="tr23 td51"><P class="p50 ft2">(1995:1570)</P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td98"><P class="p157 ft2">om</P></TD>
<TD colspan=2 class="tr23 td150"><P class="p19 ft2">medlemsbanker,</P></TD>
</TR>
<TR>
<TD class="tr26 td41"><P class="p18 ft2">9 kap.</P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td10"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td234"><P class="p96 ft2">aktiebolagslagen</P></TD>
<TD colspan=5 class="tr26 td185"><P class="p50 ft2">revisionslagen (1999:1079)</P></TD>
<TD class="tr26 td129"><P class="p19 ft2">och</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td136"><P class="p18 ft2">(2005:551).</P></TD>
<TD class="tr23 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td99"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td95"><P class="p50 ft2">9 kap.</P></TD>
<TD class="tr23 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td163"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td90"><P class="p19 ft2">aktiebolagslagen</P></TD>
</TR>
<TR>
<TD class="tr28 td41"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td160"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td10"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td97"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td99"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td51"><P class="p50 ft2">(2005:551).</P></TD>
<TD class="tr28 td163"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td98"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td129"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p661 ft2">Denna lag träder i kraft den 1 januari 2016.</P>
<P class="p662 ft40"><SPAN class="ft51">1 </SPAN>Senaste lydelse 2010:2075.</P>
</DIV>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr40 td32"><P class="p18 ft34">2.16</P></TD>
<TD colspan=2 class="tr40 td43"><P class="p43 ft34">Förslag till lag om ändring i lagen (2014:484)</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr29 td32"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td43"><P class="p43 ft34">om en databas för övervakning av och tillsyn</P></TD>
<TD class="tr29 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td91"><P class="p43 ft34">över finansmarknaderna</P></TD>
<TD class="tr44 td117"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr44 td331"><P class="p43 ft2">Härigenom föreskrivs att 3 § lagen (2014:484) om en databas för</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td331"><P class="p18 ft2">övervakning av och tillsyn över finansmarknaderna ska ha följande</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td32"><P class="p18 ft2">lydelse.</P></TD>
<TD class="tr24 td91"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td117"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td91"><P class="p18 ft3">Nuvarande lydelse</P></TD>
<TD class="tr37 td117"><P class="p18 ft3">Föreslagen lydelse</P></TD>
<TD class="tr37 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p663 ft2">3 §<SPAN class="ft35">2</SPAN></P>
<P class="p502 ft4">I databasen får sådana uppgifter behandlas som har samlats in med stöd av</P>
<P class="p67 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">6 kap. 9 § första och andra styckena lagen (1988:1385) om Sveriges riksbank,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">10 kap. 2 § första stycket lagen (2004:46) om värdepappersfonder,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft28">13 kap. 3 § lagen (2004:297) om bank- och finansieringsrörelse,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft28">7 kap. 4 § första stycket lagen (2005:405) om försäkringsförmedling,</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">5.</SPAN><SPAN class="ft27">5 kap. 10 och 11 §§ lagen (2006:531) om särskild tillsyn över finansiella konglomerat,</SPAN></P>
<P class="p67 ft4"><SPAN class="ft2">6.</SPAN><SPAN class="ft27">23 kap. 2 § första stycket lagen (2007:528) om värdepappers- marknaden,</SPAN></P>
<P class="p68 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft28">8 kap. 2 § lagen (2010:751) om betaltjänster,</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD class="tr26 td199"><P class="p43 ft2">8. <SPAN class="ft3">14 </SPAN>kap. 5 § försäkringsrörelse-</P></TD>
<TD class="tr26 td84"><P class="p18 ft2">8. <SPAN class="ft3">17 </SPAN>kap. 5 § försäkringsrörelse-</P></TD>
</TR>
<TR>
<TD class="tr23 td199"><P class="p18 ft2">lagen (2010:2043),</P></TD>
<TD class="tr23 td84"><P class="p18 ft2">lagen (2010:2043),</P></TD>
</TR>
</TABLE>
<P class="p68 ft2"><SPAN class="ft2">9.</SPAN><SPAN class="ft28">5 kap. 2 § lagen (2011:755) om elektroniska pengar,</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">10.</SPAN><SPAN class="ft26">13 kap. 6 § första stycket lagen (2013:561) om förvaltare av alternativa investeringsfonder,</SPAN></P>
<P class="p67 ft2"><SPAN class="ft2">11.</SPAN><SPAN class="ft26">6 kap. 1 § lagen (2014:968) om särskild tillsyn över kreditinstitut och värdepappersbolag, och</SPAN></P>
<P class="p69 ft4"><SPAN class="ft2">12.</SPAN><SPAN class="ft29">artiklarna </SPAN><NOBR>99–101,</NOBR> 394, 415, 416, 430 och 451 i Europaparlamentets och rådets förordning (EU) nr 575/2013 av den 26 juni 2013 om tillsynskrav för kreditinstitut och värdepappersföretag och om ändring av förordning (EU) nr 648/2012.</P>
<P class="p664 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">Denna lag träder i kraft den 1 januari 2016.</SPAN></P>
<P class="p502 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft27">Den äldre bestämmelsen gäller för försäkringsföretag som vid lagens ikraftträdande fortsätter att bedriva verksamhet som avser tjänste- pensionsförsäkringar enligt punkten 2 i övergångsbestämmelserna till lagen (2015:000) om ändring i försäkringsrörelselagen (2010:2043).</SPAN></P>
<P class="p665 ft40"><SPAN class="ft51">2 </SPAN>Senaste lydelse 2014:992.</P>
<P class="p103 ft2">175</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR height=0>
<TD width=100px></TD>
<TD width=73px></TD>
<TD width=152px></TD>
<TD width=41px></TD>
<TD width=49px></TD>
<TD width=92px></TD>
</TR>
<TR>
<TD class="tr39 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD rowspan=2 class="tr2 td76"><P class="p54 ft1">3</P></TD>
<TD colspan=3 rowspan=2 class="tr2 td253"><P class="p38 ft1">Ärendet och dess beredning</P></TD>
<TD class="tr39 td205"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr60 td68"><P class="p18 ft110"> </P></TD>
<TD class="tr60 td205"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr36 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr36 td82"><P class="p54 ft2">Regeringen beslutade den 18 februari 2010 att tillkalla en särskild</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">utredare med uppgift att lämna förslag till hur Europaparlamentets och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">rådets direktiv 2009/138/EG av den 25 november 2009 om upptagande</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II)</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p54 ft2">– nedan benämnt Solvens <NOBR>II-direktivet,</NOBR> se <SPAN class="ft3">bilaga 1 </SPAN>– ska genomföras i</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">svensk rätt. Utredningen antog namnet Solvens <NOBR>II-utredningen.</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p19 ft2">Solvens <NOBR>II-utredningen</NOBR> har lämnat betänkandet Rörelseregler för</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">försäkring och tjänstepensions (SOU 2011:68). Betänkandet har remiss-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td299"><P class="p54 ft2">behandlats.</P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td205"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p19 ft2">Regeringen beslutade den 21 mars 2013 att tillkalla en särskild</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td82"><P class="p54 ft2">utredare med uppgift att lämna förslag till en ny rörelsereglering för</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td299"><P class="p54 ft2">tjänstepensionsinstitut. Utredningen</P></TD>
<TD class="tr23 td161"><P class="p18 ft2">antog</P></TD>
<TD class="tr23 td95"><P class="p18 ft2">namnet</P></TD>
<TD class="tr23 td205"><P class="p19 ft22">Tjänstepensions-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td82"><P class="p54 ft2">företagsutredningen. Den 12 december 2013 beslutade regeringen</P></TD>
</TR>
<TR>
<TD class="tr27 td68"><P class="p18 ft12"> </P></TD>
<TD colspan=5 class="tr27 td82"><P class="p54 ft13">tilläggsdirektiv till utredningen. Uppdraget utvidgades bl.a. till att föreslå</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr26 td146"><P class="p54 ft2">hur omnibus <NOBR>II-direktivet<SPAN class="ft35">1</SPAN>,</NOBR> se <SPAN class="ft3">bilaga 2</SPAN>, ska genomföras.</P></TD>
<TD class="tr26 td205"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td299"><P class="p71 ft2">Tjänstepensionsföretagsutredningen</P></TD>
<TD class="tr26 td161"><P class="p43 ft2">har</P></TD>
<TD class="tr26 td95"><P class="p147 ft2">lämnat</P></TD>
<TD class="tr26 td205"><P class="p19 ft2">delbetänkandet</P></TD>
</TR>
<TR>
<TD class="tr27 td68"><P class="p18 ft12"> </P></TD>
<TD colspan=5 class="tr27 td82"><P class="p54 ft13">Genomförande av omnibus <NOBR>II-direktivet</NOBR> (SOU 2014:56). Omnibus II-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td76"><P class="p54 ft2">direktivet</P></TD>
<TD colspan=3 class="tr23 td253"><P class="p18 ft2">innehåller ändringar i prospektdirektivet<SPAN class="ft35">2</SPAN></P></TD>
<TD class="tr23 td205"><P class="p19 ft2">och Solvens II-</P></TD>
</TR>
</TABLE>
<P class="p666 ft2">direktivet.</P>
<P class="p506 ft2">För att komplettera beredningsunderlaget har Finansdepartementet upprättat ett utkast till lagrådsremiss om genomförande av Solvens II- direktivet på försäkringsområdet. Där lämnas förslag på hur Solvens II- direktivet i dess lydelse enligt omnibus <NOBR>II-direktivet</NOBR> ska genomföras i svensk rätt. I detta sammanhang har även det s.k. ändringsdirektivet<SPAN class="ft35">3 </SPAN>– ett direktiv som innehåller vissa ändringar av Solvens <NOBR>II-direktivet</NOBR> med avseende på grupptillsyn – beaktats. Dessutom föreslås hur de mindre ändringar i prospektdirektivet som framgår av omnibus <NOBR>II-direktivet</NOBR> ska genomföras. Lagförslaget i utkastet till lagrådsremiss finns i <SPAN class="ft3">bilaga 3</SPAN>.</P>
<P class="p508 ft4">Utkastet till lagrådsremiss har remissbehandlats. En remissamman- ställning finns tillgänglig i lagstiftningsärendet (Fi2014/3173).</P>
<P class="p508 ft4">För att komplettera beredningsunderlaget när det gäller de föreslagna ändringarna i lagen med vissa bestämmelser om Pensionsmyndighetens premiepensionsverksamhet har Finansdepartementet haft beredning i särskild ordning med Pensionsmyndigheten och Finansinspektionen.</P>
<P class="p667 ft42"><SPAN class="ft111">1 </SPAN>Europaparlamentets och rådets direktiv 2014/51/EU av den 16 april 2014 om ändring av direktiven 2003/71/EG och 2009/138/EG och förordningarna (EG) nr 1060/2009, (EU) nr 1094/2010 och (EU) nr 1095/2010 med avseende på befogenheterna för Europeiska tillsynsmyndigheten (Europeiska försäkrings- och tjänstepensionsmyndigheten) och Euro- peiska tillsynsmyndigheten (Europeiska värdepappers- och marknadsmyndigheten).</P>
<P class="p668 ft41"><SPAN class="ft51">2 </SPAN>Europaparlamentets och rådets direktiv 2003/71/EG av den 4 november 2003 om de prospekt som ska offentliggöras när värdepapper erbjuds till allmänheten eller tas upptill handel och om ändring av direktiv 2001/34/EG.</P>
<P class="p669 ft107"><SPAN class="ft112">3 </SPAN>Europaparlamentets och rådets direktiv 2011/89/EU av den 16 november 2011 om ändring av direktiven 98/78/EG, 2002/87/EG, 2006/48/EG och 2009/138/EG i fråga om</P>
<P class="p666 ft43">extra tillsyn över finansiella enheter i ett finansiellt konglomerat.</P>
<P class="p26 ft2">176</P>
</DIV>
<DIV id="page_177">
<TABLE cellpadding=0 cellspacing=0 class="t88">
<TR>
<TD class="tr39 td331"><P class="p18 ft3">Lagrådet</P></TD>
<TD class="tr39 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr25 td331"><P class="p18 ft2">Regeringen beslutade den 30 april 2015 att inhämta Lagrådets yttrande</P></TD>
<TD class="tr25 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">över de lagförslag som finns i <SPAN class="ft3">bilaga 4</SPAN>. Lagrådets yttrande finns i <SPAN class="ft3">bilaga</SPAN></P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft3">5<SPAN class="ft2">.</SPAN></P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Regeringen har i stor utsträckning följt Lagrådets förslag. Dessutom</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">har vissa redaktionella ändringar gjorts i lagtexten. Lagrådet synpunkter</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">behandlas i allmänmotiveringen, avsnitt 5.1.3, 6.1, 6.2.1, 6.3.4, 6.3.5,</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">6.4, 7.1, 9.3.2, 10.1.1, 10.2.9, 14.3.2, 14.3.6, 15.2, 17.3.1, <NOBR>18.1.1–18.1.3,</NOBR></P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">18.1.9, 18.1.10, 18.2.7, 18.2.12, 18.3.14, 18.3.20, 18.3.21, 18.3.22, 19.2,</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">19.4.2, 19.5.2, 19.5.6, 21.1, 24.1, 24.2.1, 24.2.3, 24.2.4 och 24.2.10 samt</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">i författningskommentaren, avsnitt 26.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Utöver de lagförslag som finns i <SPAN class="ft3">bilaga 4 </SPAN>(och som varit föremål för</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Lagrådets granskning) lämnar regeringen förslag till ytterligare</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">lagändringar i propositionen, se avsnitt <NOBR>2.2–2.5,</NOBR> 2.7, <NOBR>2.9–2.13</NOBR> och 2.16.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Regeringen bedömer att ändringarna, både författningstekniskt och även i</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">övrigt, är av sådan beskaffenhet att Lagrådets granskning skulle sakna</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">betydelse. Lagrådets yttrande har därför inte inhämtats när det gäller</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p18 ft2">dessa förslag.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p670 ft1">4 Bakgrund</P>
<P class="p671 ft34"><SPAN class="ft34">4.1</SPAN><SPAN class="ft113">Solvens </SPAN><NOBR>I-regelverket</NOBR></P>
<P class="p672 ft2">Den nu gällande svenska solvensregleringen för försäkringsföretagen har sin grund i EG:s försäkringsdirektiv. De nuvarande reglerna om solvens återfinns i huvudsak i det första skadeförsäkringsdirektivet från 1973 och i det första livförsäkringsdirektivet från 1979. I direktiven föreskrivs att alla försäkringsföretag ska ha en tillräckligt stor kapitalbuffert i förhållande till sin verksamhet. Storleken på buffertkapitalet bestäms på olika sätt beroende på om det gäller livförsäkringsrörelse eller skadeför- säkringsrörelse.</P>
<P class="p502 ft2">Med den s.k. tredje generationens direktiv som antogs 1994 skapades den inre marknaden på försäkringsområdet. Den bygger på principerna om en enda auktorisation, hemlandstillsyn, minimiharmonisering av viktigare regler för försäkringsverksamhet och om ömsesidigt erkän- nande av nationella regler för denna verksamhet. Med regelharmoni- sering samt tillstånd och tillsyn från ett enda medlemsland fick företagen möjlighet att verka på hela den europeiska marknaden.</P>
<P class="p673 ft2">Ett arbete med en mer genomgripande översyn av solvensreglerna – det som skulle komma att bli Solvens <NOBR>II-regelverket</NOBR> – påbörjades 2001. För att snabbt åtgärda vissa av svagheterna antogs emellertid 2003 de s.k. Solvens <NOBR>I-direktiven.</NOBR> De nya direktiven innebar vissa förtydliganden och skärpta regler i förhållande till de tidigare direktiven. Direktiven genomfördes i svensk rätt den 1 januari 2004 (med övergångsbestäm- melser).</P>
<P class="p674 ft2">177</P>
</DIV>
<DIV id="page_178">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr51 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr51 td69"><P class="p54 ft34">4.2</P></TD>
<TD class="tr51 td343"><P class="p29 ft34">Solvens <NOBR>II-regelverket</NOBR></P></TD>
</TR>
<TR>
<TD class="tr57 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr57 td82"><P class="p54 ft2">Solvens <NOBR>II-direktivet</NOBR> antogs hösten 2009. Tidsfristen för införlivande och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">tillämpning av Solvens <NOBR>II-direktivet</NOBR> var ursprungligen den 31 oktober</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">2012 respektive den 1 november 2012. I avvaktan på resultatet av</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">förhandlingar om omnibus <NOBR>II-direktivet</NOBR> (se avsnitt 4.9) flyttades nu</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">nämnda datum dock fram till den 30 juni 2013 respektive den 1 januari</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">2014 (se direktiv 2012/23/EU). Dessa datum har sedan flyttats fram</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">ytterligare – denna gång till den 31 januari 2015 respektive den 1 januari</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p54 ft2">2016.</P></TD>
<TD class="tr23 td343"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p71 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär en reformering av den grundläggande</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">regleringen på <NOBR>EU-nivå</NOBR> för försäkringsföretag. Det utgör en del av ett</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">samlat regelverk som också innehåller en omfattande kompletterande</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">detaljreglering.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p71 ft2">Solvens <NOBR>II-direktivet</NOBR> innehåller bl.a. förändrade kapitalkrav för</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">försäkringsföretagen, tydligare krav på företagsstyrning (riskhantering),</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">förändrade regler för tillsynsprocesserna samt mer omfattande krav på</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">försäkringsföretagens rapportering och offentliggörande av information.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">Mer i detalj införs genom Solvens <NOBR>II-regelverket</NOBR> nya värderingsregler för</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">solvensbalansräkningarna, riskkänsliga och mer sofistikerade kapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">som är anpassade till det enskilda företagets risknivå, principbaserade</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">regler kring företagens investeringar, tydligare krav på försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">tagens system och processer för hantering av samtliga risker – men också</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">krav på att företagen regelbundet ska göra egna bedömningar av sitt</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">kapitalbehov på kort och lång sikt. Dessutom införs genom direktivet en</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">mer harmoniserad och proaktiv tillsyn. Genom ökad rapportering och</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">offentliggöranden av olika slag kommer det att bli enklare för alla</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">intressenter att bedöma ett försäkringsföretags verkliga situation.</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p71 ft2">Utöver en reformering av den <NOBR>EU-rättsliga</NOBR> solvensregleringen inne-</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">håller Solvens <NOBR>II-direktivet</NOBR> även en konsolidering av ett flertal befintliga</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">direktiv inom <NOBR>skade-,</NOBR> liv- och återförsäkring. I konsolideringen av</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">befintliga direktiv ska det inte ha gjorts några materiella ändringar i de</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">nuvarande bestämmelserna.</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p71 ft2">Solvens <NOBR>II-direktivet</NOBR> är till stora delar, till skillnad mot tidigare</P></TD>
</TR>
<TR>
<TD class="tr26 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td82"><P class="p54 ft2">försäkringsdirektiv, ett s.k. fullharmoniseringsdirektiv. Detta innebär</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">bl.a. att det på vissa områden inte längre kommer att vara tillåtet för de</P></TD>
</TR>
<TR>
<TD class="tr23 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td82"><P class="p54 ft2">enskilda medlemsstaterna att införa en reglering som avviker från</P></TD>
</TR>
<TR>
<TD class="tr24 td68"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td82"><P class="p54 ft2">bestämmelserna i direktivet.</P></TD>
</TR>
</TABLE>
<P class="p675 ft86">4.3 För- och nackdelar med nuvarande solvensregler</P>
<TABLE cellpadding=0 cellspacing=0 class="t89">
<TR>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td347"><P class="p112 ft2">En <SPAN class="ft3">fördel </SPAN>med dagens solvensregelverk är att det är relativt enkelt och</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft22">robust. Det nuvarande solvensregelverket kan förenklat sägas bestå av tre</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">delar som på olika sätt samspelar. <SPAN class="ft3">För det första </SPAN>ska företagen göra</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">tillräckliga s.k. försäkringstekniska avsättningar på balansräkningens</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft22">skuldsida. Avsättningarna ska beräknas och värderas på ett sådant sätt att</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">företagen i praktiken har en form av implicita kapitalbuffertar. <SPAN class="ft3">För det</SPAN></P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr40 td76"><P class="p115 ft2">178</P></TD>
<TD class="tr24 td347"><P class="p112 ft2"><SPAN class="ft3">andra </SPAN>ska företaget ha tillgångar som svarar mot de försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr49 td347"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_179">
<DIV>
<DIV id="id_1">
<P class="p40 ft2">avsättningarna. För dessa tillgångar gäller särskilda begränsningsregler som syftar till att minska risken på tillgångssidan. <SPAN class="ft3">För det tredje </SPAN>ska företagen ha en kapitalbuffert som ställs i relation till de åtaganden som företaget har gentemot försäkringstagare och andra ersättningsberättigade på grund av försäkringsavtal. Baksidan av denna enkelhet är att kapitalkraven inte fullt ut reflekterar de verkliga riskerna i det enskilda försäkringsföretaget. Detta innebär att kapitalkraven ibland sätts för högt, ibland för lågt, i förhållande till vad som vore optimalt med hänsyn till kostnader för att hålla kapitalet och dess skyddseffekt.</P>
<P class="p92 ft2">Den <SPAN class="ft3">första nackdelen </SPAN>med det nuvarande <NOBR>EU-rättsliga</NOBR> regelverket är att det inte finns några krav på att marknadsvärdera tillgångar och skulder. I Sverige marknadsvärderas tillgångarna, men i många andra länder värderas tillgångarna till bokfört värde. I dessa länder medför en förändring i tillgångarnas marknadsvärde ingen omedelbar effekt på solvensen, vilket exempelvis innebär att solvensmåtten blir ointressanta under kriser på finansmarknaden.</P>
<P class="p593 ft2">I Sverige, där försäkringsföretagen marknadsvärderar tillgångssidan men inte skuldsidan, finns andra nackdelar. Exempelvis kan en ränteförändring innebära att solvensen påverkas i positiv eller negativ riktning, även i det fall skuld- och tillgångssidan är perfekt matchade och ingen effekt på solvensen borde uppkomma. Med en marknadsvärdering av tillgångar och skulder ökar värdet av solvensmåtten som ett mått på bolagets ekonomiska ställning.</P>
<P class="p92 ft2">Den <SPAN class="ft3">andra nackdelen </SPAN>med dagens regelverk är det inte tar hänsyn till riskerna på tillgångssidan vid beräkningen av kravet på buffertkapital. Riskerna på tillgångssidan hanteras i stället genom att begränsa möjligheten att investera i aktier och andra riskfyllda tillgångar. Det nuvarande regelverket tar ingen hänsyn till om investeringarna är välanpassade till skuldsidan. Inte heller tas hänsyn till eventuella diversifieringseffekter som uppkommer till följd av riskspridning i tillgångsportföljen.</P>
<P class="p593 ft2">En <SPAN class="ft3">tredje nackdel </SPAN>är att riskreducerande åtgärder vad avser skuldsidan inte fullt ut innebär reducerat krav på kapital. Åtgärder som innebär att bolaget avhänder sig risk genom återförsäkring, derivatplaceringar eller utgivande av obligationer med försäkringsinnehåll, t.ex. katastrof- obligationer eller s.k. livslängdsobligationer (på engelska longevity bonds) får inte fullt ut effekt på kapitalkravet.</P>
<P class="p593 ft2">En <SPAN class="ft3">fjärde nackdel </SPAN>med dagens regelverk är att det är svårt att bedöma risken i ett försäkringsföretag. Dagens system innebär att en buffert, utöver kapitalkravet, byggts in i beräkningen av skuldsidan. Beräkningen av skuldsidan överskattar således åtagandena i förhållande till en ”bästa skattning”. Det innebär att det i dag är svårt för en utomstående, t.ex. en blivande försäkringstagare, att bilda sig en uppfattning om försäk- ringsbolagets ekonomiska ställning. Till detta kommer ofullständiga rapporteringskrav som begränsar utomståendes möjlighet att bedöma risker och ekonomisk situation i ett enskilt försäkringsföretag.</P>
<P class="p610 ft4">En <SPAN class="ft47">femte nackdel </SPAN>är att det saknas tydliga regler kring styrning och riskhantering. Brister i styrning och riskhantering, och inte för låga kapitalkrav, har i många fall varit anledningen till att försäkringsföretag i Europa inte alltid lyckats infria sina åtaganden.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">179</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_180">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Avslutningsvis bör det noteras att Finansinspektionen sedan flera år</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">använder ett särskilt tillsynsverktyg för att identifiera företag med låg</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">solvens, det s.k. trafikljuset. Trafikljuset utgår från en marknadsvärderad</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">balansräkning, där ett tänkt buffertkapital stresstestas på visst sätt. Det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">finns många likheter, men också flera skillnader, mellan trafikljuset och</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p115 ft2">reglerna om kapitalkrav och kapitalbas i Solvens <NOBR>II-regelverket.</NOBR></P></TD>
</TR>
</TABLE>
<P class="p676 ft34">4.4 Målet med regleringen</P>
<P class="p677 ft2">Målet med ett solvensregelverk är att tillse att försäkringsföretag kan stå för sina förpliktelser och därmed ge försäkringstagarna ett gott skydd. Stabila försäkringsföretag kan också bidra till stabilitet i hela det finansiella systemet.</P>
<P class="p565 ft4">Motivet för en reglering på <NOBR>EU-nivå</NOBR> är att ge försäkringsföretag möjlighet att verka under samma regelverk, och med en enda auk- torisation, inom hela den inre marknaden. En målsättning med Solvens <NOBR>II-direktivet</NOBR> är att undanröja de största kvarvarande skillnaderna mellan lagregler i olika länder.</P>
<P class="p676 ft34">4.5 Principer bakom Solvens <NOBR>II-regelverket</NOBR></P>
<P class="p678 ft2">Till skillnad från dagens solvensregelverk, som i vart fall till stor del tar sin utgångspunkt i företagens årsredovisning, tar Solvens <NOBR>II-regelverket</NOBR> sin utgångspunkt i en solvensbalansräkning som bygger på marknads- värderade skulder och tillgångar. Nya regler för värdering av såväl tillgångar som skulder införs. Värderingen av de försäkringstekniska skulderna ska, till skillnad mot i dag inte göras betryggande, dvs. den bufferten i beräkningen försvinner. Behovet av kapitalbuffert samlas i det som kallas solvenskapitalkrav. Kravet på betryggande antagande finns i dag inte för skadebolagen eller för livbolagens tjänstepensionsdelar. För dessa verksamheter innebär direktivet mindre förändringar.</P>
<P class="p679 ft2">Till skillnad från dagens regelverk, bestäms kapitalkravet i Solvens II- regelverket inte bara utifrån riskerna på skuldsidan utan hänsyn tas även till riskerna på tillgångssidan, och inte minst till hur tillgångs- och skuldsidan samverkar. Utöver de försäkringsrisker som utgör grunden för dagens solvenskapitalkrav kommer solvenskapitalkraven i Solvens II- regelverket alltså att täcka även marknadsrisker, kreditrisker och operativa risker. Kapitalkraven i Solvens <NOBR>II-regelverket</NOBR> är alltså mer sofistikerade och bättre anpassade till det enskilda företagets faktiska risknivå. I Solvens <NOBR>II-regelverket</NOBR> ges företagen bättre incitament att hantera sina risker, eftersom risknivån blir mer direkt kopplad till kapitalkraven och därmed till kapitalkostnaden för företagen. En viktig nyhet i förhållande till de nuvarande reglerna är att företagen inom ramen för Solvens <NOBR>II-regelverket</NOBR> ges utrymme att under vissa förutsättningar tillämpa egna modeller för att helt eller delvis bestämma kapitalkraven.</P>
<P class="p679 ft4">Dagens placeringsregler innefattar strikta regler för tillgångar som ska täcka de försäkringstekniska avsättningarna. Tillgångar som överstiger</P>
<P class="p666 ft13">avsättningarna är inte föremål för samma strikta regler. Solvens II-</P>
<P class="p26 ft2">180</P>
</DIV>
<DIV id="page_181">
<P class="p654 ft4">direktivet ersätter dessa kvantitativa regler med mer generella kvalitativa Prop. 2015/16:9 regler som gäller alla tillgångar.</P>
<P class="p67 ft2">Eftersom regler om tillräckligt buffertkapital inte är det enda – eller ens det bästa – sättet att skydda försäkringstagare och andra ersättnings- berättigade på grund av försäkringsavtal, innehåller Solvens <NOBR>II-reglerna</NOBR> också mer kvalitativa krav på företagen. I Solvens <NOBR>II-direktivet</NOBR> ställs högre krav på företagen när det gäller deras system och processer för att identifiera, mäta och hantera alla sina risker. Företagen åläggs bl.a. att regelbundet göra en egen bedömning av företagets risker och behov av buffertkapital. Brister i styrning och riskhantering kan, som en sista utväg när andra tillsynsåtgärder visat sig verkningslösa, medföra att Finansinspektionen beslutar om höjningar av kapitalkraven och därmed ökar kapitalkostnaden för företagen.</P>
<P class="p502 ft2">Genom Solvens <NOBR>II-regelverket</NOBR> introduceras en delvis ny och mer harmoniserad tillsynsprocess för försäkringsföretagen inom EU. Syftet är att tillsynsmyndigheterna på ett bättre sätt, och framför allt på ett tidigare stadium, ska kunna identifiera problemföretag. Tillsynen kan förväntas bli mer proaktiv och inriktad på bedömningar av företagens interna system och regler för kapitalberäkning, styrning och riskhantering.</P>
<P class="p502 ft4">Genom Solvens <NOBR>II-regelverket</NOBR> förbättras även möjligheten att utöva en mer effektiv tillsyn över grupper som har verksamhet i flera olika medlemsländer.</P>
<P class="p67 ft2">I Solvens <NOBR>II-regelverket</NOBR> åläggs företagen en betydligt mer omfattande skyldighet att lämna rapporter av olika slag, såväl offentliga som icke- offentliga. Genom rapporterna ges tillsynen, långivare, investerare, försäkringstagare och andra intressenter bättre möjligheter att kunna bedöma företagets verkliga situation. Tanken är också att ökad öppenhet ska bidra till en ”marknadsdisciplin” där företagen får ytterligare incitament att hantera sina risker på bästa sätt.</P>
<P class="p10 ft2">Vid framtagandet av Solvens <NOBR>II-regelverket</NOBR> har det funnits en ambition att överge detaljstyrningen i regleringen till förmån för ett mer princip- baserat regelverk. Det har även funnits en uttalad ambition att i möjligaste mån undvika onödig komplexitet. Vid utformningen av reglerna ska hänsyn tas till arten av, komplexiteten och omfattningen av riskerna i verksamheten. Små och medelstora företag samt företag med enkla produkter ska kunna följa regelverket utan att det ska vara alltför betungande. Mot bl.a. denna bakgrund innehåller Solvens <NOBR>II-direktivet</NOBR> en proportionalitetsprincip, som förenklat kan sägas innebära att såväl krav som tillsynsåtgärder ska vara proportionerliga i förhållande till arten, omfattningen och komplexiteten av riskerna i det enskilda försäkringsfö- retaget.</P>
<P class="p680 ft34"><SPAN class="ft34">4.6</SPAN><SPAN class="ft113">Paralleller till bankregleringen</SPAN></P>
<P class="p681 ft2">Det nya solvensregelverket för försäkringsföretag har vissa likheter med motsvarande reglerna för banker och värdepappersföretag, de s.k. Basel- reglerna, men det finns också stora skillnader. Solvensregelverket kan i likhet med bankregleringen sägas bestå av tre pelare. Den första pelaren innehåller kvantitativa regler, den andra pelaren kvalitativa regler som</P>
<P class="p682 ft2">181</P>
</DIV>
<DIV id="page_182">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">bl.a. inkluderar tillsynsreglerna och den tredje pelaren handlar om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företagens rapportering.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">En viktig skillnad mellan Solvens II och Basel II är att de har de olika</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">mål. Baselreglerna fokuserar på finansiell stabilitet, medan Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">reglerna främst handlar om att skydda försäkringstagare och andra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ersättningsberättigade på grund av försäkringsavtal. För det andra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">fokuserar Baselreglerna på riskerna på tillgångssidan och har separata</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">modeller för kreditrisk, marknadsrisk och operativ risk. Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regelverket bygger däremot på en helhetssyn, där hänsyn tas till hela</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">balansräkningen men även till beroenden mellan olika riskområden.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Solvens <NOBR>II-regelverket</NOBR> ger därmed en uppfattning om den totala</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">fallissemangsrisken i bolaget. En annan viktig skillnad är att Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regelverket innehåller mer utförliga krav när det gäller företagens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">styrning och riskkontroll. Skillnader finns också när det gäller</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">värderingsreglerna.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t90">
<TR>
<TD class="tr51 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td201"><P class="p683 ft34">4.7</P></TD>
<TD class="tr51 td348"><P class="p44 ft34">Närmare om innehållet i de tre pelarna</P></TD>
</TR>
<TR>
<TD class="tr1 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr1 td206"><P class="p683 ft2">Reglerna om värdering av tillgångar och skulder inklusive de försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">ringstekniska avsättningarna, om hur kapitalkravet ska beräknas samt om</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">hur kapitalet får placeras brukar hänföras till <SPAN class="ft3">pelare I</SPAN>. I <SPAN class="ft3">pelare II </SPAN>finns</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">kraven på företagens styrning och riskhantering samt en reglering av</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">tillsynsprocessen. I <SPAN class="ft3">pelare III </SPAN>finns reglerna om rapportering och</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">offentliggörande. Nedan beskrivs översiktligt innehållet i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td206"><P class="p683 ft2">direktivets tre pelare.</P></TD>
</TR>
<TR>
<TD class="tr61 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr61 td201"><P class="p683 ft114">4.7.1</P></TD>
<TD class="tr61 td348"><P class="p44 ft114">Pelare I</P></TD>
</TR>
<TR>
<TD class="tr39 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td206"><P class="p683 ft2">Beräkningarna av kapitalkraven bygger på en solvensbalansräkning där</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">skulder och tillgångar som huvudregel ska marknadsvärderas. Det bör</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">understrykas att solvensbalansräkningen på flera sätt skiljer sig från den</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">balansräkning som ska upprättas enligt redovisningsreglerna. Bland</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">skillnaderna kan nämnas att solvensbalansräkningen – till skillnad från</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">balansräkningen enligt redovisningsreglerna – ska innehålla samtliga</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">ekonomiska tillgångar och skulder. Vidare ska som huvudregel samtliga</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">poster i solvensbalansräkningen värderas till verkligt värde, vilket inte</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">gäller i den balansräkning som upprättas enligt redovisningsreglerna där</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">vissa tillgångar får tas upp till anskaffningsvärdet. Värderingen av</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">skulderna (åtagandena till följd av försäkringsavtalen) i solvensbalans-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">räkningen ska motsvara det belopp som försäkringsföretaget skulle få</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">betala om det skulle föra över sina åtaganden till ett annat försäkringsfö-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">retag. Det betyder att de försäkringstekniska avsättningarna ska motsvara</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">summan av en bästa skattning med ett tillägg som motsvarar</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">kapitalkostnaden för att ta över åtagandena.</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p19 ft2">I pelare I återfinns också reglerna om beräkning av de olika kapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">kraven, och reglerna om kvaliteten på det kapital och de finansiella</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">resurser som företaget måste ha för att täcka kapitalkraven. Det finns två</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">nivåer av kapitalkrav – ett solvenskapitalkrav som normalt ska vara</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td108"><P class="p19 ft2">182</P></TD>
<TD class="tr28 td201"><P class="p683 ft2">uppfyllt</P></TD>
<TD class="tr28 td348"><P class="p19 ft2">och ett minimikapitalkrav som i princip alltid måste vara</P></TD>
</TR>
<TR>
<TD class="tr55 td201"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td348"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_183">
<P class="p654 ft4">uppfyllt. Därutöver måste kapitalnivån alltid uppgå till ett visst Prop. 2015/16:9 minimibelopp, de s.k. garantibeloppen.</P>
<P class="p67 ft2">Syftet med solvenskapitalkravet är att företaget ska ha tillräckligt med kapital för att kunna absorbera riskerna i hela verksamheten. Solvenskapitalkravet är kalibrerat så att sannolikheten för att företaget inte ska kunna uppfylla sina åtaganden<SPAN class="ft35">4 </SPAN>under det närmaste året ska vara 1 på 200, dvs. att företaget ska kunna klara de fall som inträffar med 99,5 procent inom en <NOBR>12-månadersperiod.</NOBR> Solvenskapitalkravet kan beräknas enligt en standardmodell som finns beskriven i Solvens II- direktivet, men företagen har också möjlighet att helt eller delvis i stället använda en egen intern modell, som dock måste godkännas av tillsynsmyndigheten. Försäkringsföretag och grupper ges möjlighet att tillgodoräkna sig diversifieringseffekter mellan olika delar inom företaget eller gruppen.</P>
<P class="p684 ft2">Minimikapitalkravet, som ska motsvara <NOBR>25–45</NOBR> % av solvenskapital- kravet, är en solvensnivå under vilken det anses oacceptabelt att driva rörelsen vidare. Minimikapitalkravet är tänkt motsvara en nivå där bolaget i 85 procent av alla tänkbara utfall under ett år kan svara för sina åtaganden. En tydlig ambition har varit att det ska vara enklare att beräkna minimikapitalkravet än att beräkna solvenskapitalkravet.</P>
<P class="p502 ft2">Solvenskapitalkraven ska uppfyllas med en s.k. kapitalbas, dvs. med kapital och finansiella resurser som är av viss kvalitet vad avser framför allt förmågan att täcka företagets förluster. Medel i kapitalbasen delas in i olika kvalitetsnivåer och det är endast medel av bästa kvalitet som får användas fullt ut för att täcka kapitalkraven. En mindre del får vara av lägre kvalitet.</P>
<P class="p685 ft2">När Solvens <NOBR>II-direktivet</NOBR> träder i kraft kommer de kvantitativa begränsningar som i dag gäller för s.k. skuldtäckningstillgångar att försvinna. Enligt det nya regelverket får försäkringsföretagen i princip investera i de tillgångar de önskar, men företaget måste kunna visa att de förstår de aktuella riskerna och att de har adekvata system och kontroller för att ta hand om dessa risker. I Solvens <NOBR>II-direktivet</NOBR> uttrycks detta genom ett krav på att investeringarna ska ske i enlighet med den s.k. aktsamhetsprincipen.</P>
<P class="p686 ft114"><SPAN class="ft115">4.7.2</SPAN><SPAN class="ft116">Pelare II</SPAN></P>
<P class="p687 ft2">Bland de kvalitativa reglerna som hänförs till Pelare II bör särskilt uppmärksammas kravet på att varje försäkringsföretag regelbundet ska göra en bedömning av den egna risken och solvensen. Bedömningen ska dokumenteras. Genom kravet på en egen bedömning skapas en koppling mellan å ena sidan de regelmässiga kraven på buffertkapital och risk- hantering och å den andra sidan företagens egna bedömning i dessa frågor. Genom bedömningen av den egna risken och solvensen ges företaget också vissa möjligheter att bedöma för- och nackdelar med att ta fram en intern modell för beräkningen av kapitalkraven. Bedömningen</P>
<P class="p688 ft40"><SPAN class="ft51">4 </SPAN>Tillgångarna ska vara större än skulderna vid årets slut.</P>
<P class="p103 ft2">183</P>
</DIV>
<DIV id="page_184">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">184</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft4">kan slutligen sägas utgöra en sammanfattning av riskhanteringssystemet och startpunkten för den nya tillsynsprocessen.</P>
<P class="p84 ft2">Till Pelare II hänförs även reglerna om styrning och riskhantering. I Solvens <NOBR>II-regelverket</NOBR> ställs det bl.a. krav på att företaget ska ha olika system och funktioner. Kravet på ledning och styrelse tydliggörs. Företagen ska ha adekvata företagsstyrningssystem som garanterar en sund och ansvarsfull företagsledning. Det ställs även krav på effektiva, välintegrerade riskhanteringssystem som fortlöpande ska kunna identifiera, mäta, övervaka, hantera och rapportera de risker som företaget är, eller kan komma att bli, exponerade för och det inbördes förhållandet mellan dessa risker. I varje företag ska det finnas funktioner för riskhantering, regelefterlevnad och internrevision samt en aktuariefunktion. Direktivet innehåller krav på att företagen ska ha interna regelverk för bl.a. riskhantering, intern kontroll, reserveringar, placeringar (inklusive derivat), likviditetshantering samt återförsäkrings- och riskhanteringsteknik. Någon exakt föreskrift för vilken modell som ska användas i företagsstyrningsarbetet eller hur företaget ska vara organiserat finns inte. Regelverket är i detta avseende flexibelt och möjliggör olika lösningar. Slutligen bör nämnas att direktivet även innehåller regler om särskild lämplighetsprövning av nyckelpersonal och regler om vilka krav som ställs vid utläggning av verksamhet (outsourcing).</P>
<P class="p610 ft2">Bland de kvalitativa reglerna i Pelare II ingår också de nya till- synsreglerna. Den nya tillsynen ska utgå från en proaktiv och riskbaserad metod. Tillsynsmyndighetens huvuduppgift kan sägas vara att bedöma om företagens förmåga att identifiera, bedöma och hantera sina risker är tillräcklig med hänsyn till de krav som ställs i regleringen. Ett naturligt inslag i tillsynen är en granskning av företagens interna regelverk och hur detta regelverk efterlevs. Tillsynsmyndigheten kommer att kunna tvinga företaget att ändra sina system och processer för styrning och riskhantering, om dessa inte lever upp till de krav som följer av Solvens <NOBR>II-regelverket.</NOBR> Inom ramen för Pelare II finns möjligheten för tillsynsmyndigheten att kvalitativt hantera risker som inte fångats upp av reglerna i Pelare I, och på basis av detta bl.a. besluta om högre och bättre individuellt anpassade kapitalkrav.</P>
<P class="p610 ft2">I det fall företaget inte uppfyller solvenskapitalkravet ska till- synsåtgärder vidtas, i syfte att återställa den föreskrivna solvensnivån. Tillsynsåtgärderna är tänkta att bli alltmer ingripande ju sämre solvenssituationen är – den s.k. tillsynstrappan – och i det fall företaget inte uppfyller minimikapitalkravet ska tillståndet att bedriva försäkrings- rörelse återkallas, efter det att företaget getts möjlighet att omedelbart åtgärda bristerna.</P>
<P class="p689 ft2">I Solvens <NOBR>II-regelverket</NOBR> finns ambitionen att förbättra den s.k. grupp- tillsynen. Det gäller såväl grupper som verkar nationellt som grupper vilka bedriver gränsöverskridande verksamhet. När det gäller tillsynen över försäkringsgrupper kommer det att finnas en utpekad huvudansvarig tillsynsmyndighet som ska leda tillsynsarbetet i samverkan med berörda tillsynsmyndigheter i de övriga länder där gruppen bedriver sin verksamhet. Detta innebär att grupptillsynsarbetet för flera stora grupper i Sverige kommer att ledas av utländska tillsynsmyndigheter</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_185">
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr29 td89"><P class="p274 ft115">4.7.3</P></TD>
<TD class="tr29 td230"><P class="p29 ft114">Pelare III</P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p690 ft2">Inom pelare III finns regler om företagens rapportering till såväl tillsynsmyndigheten som marknaden. Tanken är att en mer omfattande rapportering av olika uppgifter ska bidra till ökad disciplin hos försäkringsföretagen. Genom att tillsynsmyndigheter och externa aktörer såsom försäkringstagare och finansiärer ges möjlighet att få en mer samlad bild av företagets ekonomiska ställning och hanteringen av de risker som är förenade med verksamheten kommer det att finnas starka incitament för företaget att bedriva rörelsen på ett finansiellt sunt sätt.</P>
<P class="p686 ft114"><SPAN class="ft115">4.7.4</SPAN><SPAN class="ft116">Den nya tillsynsstrukturen</SPAN></P>
<P class="p691 ft3">Bakgrund</P>
<P class="p692 ft2">I spåren av finanskrisen 2007 och 2008 blev det tydligt att det förekom brister i den finansiella tillsynen inom EU. Den främsta anledningen till detta var att tillsynsmodellerna fortfarande till stora delar var nationellt inriktade, trots en fortlöpande integrering av de europeiska finansmarknaderna med en mängd finansinstitut som bedriver gränsöverskridande verksamhet. Samarbete och samordning mellan de nationella tillsynsmyndigheterna uppvisade också stora brister.</P>
<P class="p502 ft2">För att komma tillrätta med dessa problem beslutade Europa- parlamentet och rådet den 24 november 2010 – genom förordningar (EU nr <NOBR>1093–1095/2010</NOBR> – <NOBR>ESA-förordningarna)</NOBR> – ett europeiskt system för finansiell tillsyn (ESFS). Systemet består av tre europeiska tillsynsmyndigheter; Europeiska bankmyndigheten (EBA), Europeiska försäkrings- och tjänstepensionsmyndigheten (Eiopa) och Europeiska värdepappers- och marknadsmyndigheten (Esma). De europeiska tillsynsmyndigheterna ska intimt samarbeta med de nationella tillsynsmyndigheterna i avsikt att förbättra den inre marknadens funktionssätt. De ska utveckla bindande tekniska standarder, verka för en enhetlig tillämpning av det gemenskapsrättsliga regelverket på finansmarknadsområdet, kunna fatta bindande medlingsbeslut vid tvister mellan medlemsstaternas tillsynsmyndigheter, övervaka att medlemsstaternas tillsynsmyndigheter följer antagna <NOBR>EU-regler</NOBR> och vid behov utfärda rekommendationer.</P>
<P class="p673 ft2">Vidare inrättades en europeisk systemrisknämnd (ESRB; se Europaparlamentets och rådets förordning EU nr 1092/2010). Nämnden har till uppgift att ansvara för makrotillsynen inom EU genom att identifiera risker för den finansiella stabiliteten och vid behov utfärda riskvarningar och rekommendationer till åtgärder för att hantera sådana risker. Även nämnden ingår i ESFS.</P>
<P class="p685 ft31">Den 24 november 2010 beslutade Europaparlamentet och rådet även <SPAN class="ft55">omnibus </SPAN><NOBR><SPAN class="ft55">I-direktivet</SPAN>.<SPAN class="ft117">5</SPAN></NOBR><SPAN class="ft117"> </SPAN>Genom ändring av en rad sektorsdirektiv</P>
<P class="p693 ft42"><SPAN class="ft111">5 </SPAN>Europaparlamentets och rådets direktiv 2010/78/EU av den 24 november 2010 om ändring av direktiven 98/26/EG, 2002/87/EG, 2003/6/EG, 2003/41/EG, 2003/71/EG, 2004/39/EG, 2004/109/EG, 2005/60/EG, 2006/48/EG, 2006/49/EG och 2009/65/EG vad gäller befogenheterna för Europeiska tillsynsmyndigheten (Europeiska bankmyndigheten),</P>
<P class="p523 ft41">Europeiska tillsynsmyndigheten (Europeiska försäkrings- och tjänstepensionsmyndigheten)</P>
<P class="p62 ft2">185</P>
</DIV>
<DIV id="page_186">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">preciseras genom detta direktiv de europeiska tillsynsmyndigheternas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">befogenheter. Omnibus <NOBR>I-direktivet</NOBR> har genomförts genom propositionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">om europeiskt tillsynssamarbete på finansmarknadsområdet (prop.</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">2011/12:70). Den nya lagstiftningen trädde i kraft den 1 maj 2012.</P></TD>
</TR>
<TR>
<TD class="tr37 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td269"><P class="p18 ft3">Närmare om de europeiska tillsynsmyndigheternas befogenheter</P></TD>
</TR>
</TABLE>
<P class="p694 ft2">För att kunna fullgöra sina uppgifter har de europeiska tillsyns- myndigheterna utrustats med ett antal befogenheter som fastställts genom <NOBR>ESA-förordningarna.</NOBR> Förordningarna har direkt effekt, dvs. är direkt tillämpliga i medlemsstaterna. Dessa befogenheter är i huvudsak följande (se artikel 8.2 i förordningarna)</P>
<P class="p695 ft2">utarbeta förslag till tekniska standarder för tillsyn (artikel 10)</P>
<P class="p696 ft2">utarbeta förslag till tekniska standarder för genomförande (artikel 15)</P>
<P class="p697 ft2">utfärda riktlinjer och rekommendationer (artikel 16)</P>
<P class="p698 ft4">utfärda rekommendationer när det gäller överträdelser av unionsrätten (se artikel 17.3)</P>
<P class="p699 ft4">fatta enskilda beslut riktade till behöriga myndigheter om krav på åtgärder i krissituationer och om lösning av tvister mellan behöriga myndigheter i gränsöverskridande situationer (artiklarna 18.3 och 19.3)</P>
<P class="p700 ft4">fatta enskilda beslut riktade till finansinstitut när det gäller direkt tillämpning av unionsrätten (artiklarna 17.6, 18.4 och 19.4)</P>
<P class="p699 ft4">avge yttranden till Europaparlamentet, rådet eller kommissionen om alla frågor som har samband med dess behörighetsområde (artikel 34)</P>
<P class="p699 ft2">samla in nödvändiga uppgifter om finansinstitut så att de europeiska tillsynsmyndigheterna kan fullgöra sina verksamhetsuppgifter (artikel 35)</P>
<P class="p698 ft4">utveckla gemensamma metoder för att utvärdera hur produktens särdrag och distributionsprocesserna inverkar på institutens finansi- ella ställning och konsumentskyddet</P>
<P class="p699 ft4">tillhandahålla en centralt tillgänglig databas med registrerade finansi- nstitut inom sitt behörighetsområde (om detta följer av rättsakterna i artikel 1.2).</P>
<P class="p701 ft34"><SPAN class="ft84">4.8</SPAN><SPAN class="ft113">Översiktligt om omnibus </SPAN><NOBR>II-direktivet</NOBR></P>
<P class="p702 ft3">Inledning</P>
<P class="p703 ft2">Den 16 april 2014 beslutade Europaparlamentet och rådet det s.k. omnibus <NOBR>II-direktivet,<SPAN class="ft35">6</SPAN></NOBR><SPAN class="ft35"> </SPAN>se <SPAN class="ft3">bilaga 2</SPAN>.</P>
<P class="p704 ft41">och Europeiska tillsynsmyndigheten (Europeiska värdepappers- och marknadsmyndigheten).</P>
<P class="p705 ft42"><SPAN class="ft111">6 </SPAN>Europaparlamentets och rådets direktiv 2014/51/EU av den 16 april 2014 om ändring av direktiven 2003/71/EG och 2009/138/EG och förordningarna (EG) nr 1060/2009, (EU) nr 1094/2010 och (EU) nr 1095/2010 med avseende på befogenheterna för Europeiska tillsynsmyndigheten (Europeiska försäkrings- och tjänstepensionsmyndigheten) och Euro-</P>
<P class="p666 ft41">peiska tillsynsmyndigheten (Europeiska värdepappers- och marknadsmyndigheten).</P>
<P class="p26 ft2">186</P>
</DIV>
<DIV id="page_187">
<P class="p706 ft2">Genom ändring av prospektdirektivet<SPAN class="ft35">7 </SPAN>och Solvens <NOBR>II-direktivet</NOBR> Prop. 2015/16:9 preciseras genom omnibus <NOBR>II-direktivet</NOBR> de europeiska tillsynsmyndig-</P>
<P class="p707 ft2">heternas befogenheter som ursprungligen fastställts i <NOBR>ESA-förord-</NOBR> ningarna. Detta krävs för att det europeiska systemet för finansiell tillsyn ska fungera effektivt. Sådana ändringar avser fastställandet av räck- vidden för vissa befogenheter som de europeiska tillsynsmyndigheterna har, precisering av andra befogenheter som föreskrivs i unionsrätten samt ändringar som syftar till att uppnå att de europeiska tillsynsmyndig- heternas verksamhet fungerar smidigt och effektivt inom ramen för det europeiska tillsynssystemet. Det är i huvudsak fråga om regler som säkerställer ett väl fungerande samarbete mellan de behöriga myndig- heterna och de europeiska tillsynsmyndigheterna (jfr omnibus I- direktivet).</P>
<P class="p685 ft4">Mer i detalj innehåller omnibus <NOBR>II-direktivet</NOBR> en delegering av befogenheter till kommissionen att anta genomförandeåtgärder, dvs. anta delegerade akter och genomförandeakter i enlighet med artikel 290 och 291 i fördraget om Europeiska unionens funktionssätt. Direktivet innehåller även bestämmelser om att skjuta fram datumen för införlivande, upphävande och tillämpning i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p65 ft3">Ändringar i Solvens <NOBR>II-direktivet</NOBR> av annan art</P>
<P class="p692 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär en reformering av den grundläggande regleringen på <NOBR>EU-nivå</NOBR> för försäkringsföretag. Det utgör en del av ett samlat regelverk som också innehåller en omfattande kompletterande detaljreglering.</P>
<P class="p708 ft2">Solvens <NOBR>II-direktivet</NOBR> innehåller som nämnts bl.a. förändrade kapital- krav för försäkringsföretagen, tydligare krav på företagsstyrning (risk- hantering), förändrade regler för tillsynsprocesserna samt mer omfattande krav på försäkringsföretagens rapportering och offentliggörande av information.</P>
<P class="p709 ft2">Det s.k. ändringsdirektivet<SPAN class="ft35">8 </SPAN>innehåller vissa ändringar av Solvens II- direktivet med avseende på grupptillsyn. Dessa ändringar hanteras i samband med genomförandet av Solvens <NOBR>II-direktivet</NOBR> (se prop. 2012/13:160 s. 39).</P>
<P class="p69 ft2">Kommissonens förslag till omnibus <NOBR>II-direktiv</NOBR> beslutades i februari 2011. Det innehöll de förslag som framgår av föregående avsnitt. Förhandlingarna mellan Europaparlamentet, rådet och kommissionen ledde dock inte till att någon politisk överenskommelse kunde träffas. Den mest komplicerade frågan i dessa förhandlingar var införandet av åtgärder som rör behandling av försäkringsprodukter med långfristiga garantier enligt det nya Solvens <NOBR>II-regelverket</NOBR> <NOBR>(Long-term</NOBR> guarantee package eller <NOBR>LTG-paketet).</NOBR></P>
<P class="p710 ft41"><SPAN class="ft36">7</SPAN><SPAN class="ft98">Europaparlamentets och rådets direktiv 2003/71/EG av den 4 november 2003 om de prospekt som ska offentliggöras när värdepapper erbjuds till allmänheten eller tas upptill handel och om ändring av direktiv 2001/34/EG.</SPAN></P>
<P class="p711 ft38"><SPAN class="ft36">8</SPAN><SPAN class="ft94">Europaparlamentets och rådets direktiv 2011/89/EU av den 16 november 2011 om ändring av direktiven 98/78/EG, 2002/87/EG, 2006/48/EG och 2009/138/EG i fråga om extra tillsyn över finansiella enheter i ett finansiellt konglomerat.</SPAN></P>
<P class="p386 ft2">187</P>
</DIV>
<DIV id="page_188">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Efter en längre tids resultatlösa förhandlingar kring tillkommande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">regleringen av försäkringsprodukter med långfristiga garantier, lämnades</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ett uppdrag till Eiopa att göra en teknisk bedömning av åtgärderna, för att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">på så sätt få en ny utgångspunkt för en politisk överenskommelse om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">omnibus <NOBR>II-direktivet.</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Den 14 juni 2013 offentliggjorde Eiopa sin bedömning av hur produk-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ter med långfristiga garantier lämpligen bör behandlas i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">regelverket. Dessa slutsatser bekräftar hur viktigt det är med långfristiga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">garantiåtgärder för många medlemsstater under perioder av finansiella</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">påfrestningar, men även att det finns ett behov av olika åtgärder för att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kunna hantera de skilda försäkringsprodukter som erbjuds i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft22">medlemsstaterna. Eiopa föreslog således i sina slutsatser ett antal åtgärder</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som syftar till att underlätta tillhandahållandet av försäkringsprodukter</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">med långfristiga garantier – detta för att skydda mot att det uppstår</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">artificiell volatilitet på finansmarknaderna. Dessa resultat och de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">förändringar i omnibus <NOBR>II-direktivet</NOBR> som Eiopas bedömning har lett till,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">utgjorde sedan grunden för en politisk överenskommelse om omnibus II-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">direktivet.</P></TD>
</TR>
</TABLE>
<P class="p712 ft1">5 Allmänna utgångspunkter</P>
<P class="p713 ft34"><SPAN class="ft84">5.1</SPAN><NOBR><SPAN class="ft113">EU-rättslig</SPAN></NOBR> bakgrund</P>
<P class="p714 ft114"><SPAN class="ft115">5.1.1</SPAN><SPAN class="ft116">Lamfallussymodellen</SPAN></P>
<P class="p715 ft2">I maj 1999 presenterade kommissionen en handlingsplan för finansiella tjänster<SPAN class="ft35">9</SPAN>, som syftade till att skapa en integrerad marknad för finansiella tjänster i EU. Handlingsplanen innehöll 42 förslag till åtgärder som skulle vara genomförda senast år 2005. Mot bakgrund av de korta tidsfristerna som gällde för att genomföra handlingsplanen togs en ny modell för lagstiftning fram. Den nya modellen har kommit att kallas för Lamfallussymodellen.<SPAN class="ft35">10 </SPAN>Modellen syftar till att möjliggöra ett snabbare lagstiftningsförfarande och en mer flexibel lagstiftning. Den särskilda lagstiftningsmodellen tillämpades ursprungligen på värdepappers- området, men 2006 utvidgades tillämpningsområdet till att omfatta även lagstiftning inom <NOBR>bank-,</NOBR> försäkrings- och fondområdena.</P>
<P class="p565 ft4">Lamfallussymodellen delar in regelgivningen och uppföljningen i fyra nivåer. På nivå 1 fastställs allmänna principer enligt det normala lagstiftningsförfarandet inom <NOBR>EU-rätten,</NOBR> dvs. genom direktiv eller förordningar som föreslås av kommissionen och antas av rådet och Europaparlamentet. I dessa rättsakter ges kommissionen mandat att utfärda ytterligare föreskrifter, tidigare kallade genomförandebestämmel-</P>
<P class="p716 ft41"><SPAN class="ft51">9 </SPAN>Kommissionens meddelande Att genomföra handlingsplanen för finansmarknaderna: En handlingsplan, KOM (1999) 232.</P>
<P class="p717 ft107"><SPAN class="ft112">10 </SPAN>Efter namnet på ordföranden i den s.k. visemannakommittén, Alexandre Lamfallussy. En översiktlig beskrivning av Lamfallussymodellen på försäkringsområdet finns i kommis-</P>
<P class="p666 ft43">sionens Impact assessment Report SEC(2007)871, Annex A.3.</P>
<P class="p26 ft2">188</P>
</DIV>
<DIV id="page_189">
<P class="p78 ft4">ser (på engelska implementing measures) i vissa hänseenden. På nivå 2 Prop. 2015/16:9 antar kommissionen sedan ytterligare föreskrifter för att fylla ut eller</P>
<P class="p718 ft2">anpassa de allmänna principer som beslutats på nivå 1. Dessa föreskrifter kan meddelas i form av såväl direktiv som förordningar. Nivå 3 omfattar ett utökat samarbete mellan medlemsstaternas tillsynsmyndigheter. På nivå 3 kan det också utfärdas rekommendationer, riktlinjer (på engelska guidelines) och standarder. Slutligen ska kommissionen på nivå 4 ta ett ökat ansvar för att säkerställa att gemenskapslagstiftningen genomförs i medlemsstaterna på ett likartat sätt.</P>
<P class="p719 ft2">Lamfallussymodellen bygger på särskilda s.k. kommittologiregler.<SPAN class="ft35">11 </SPAN>Enligt dessa finns det dels s.k. föreskrivande kommittéer på nivå 2, dels s.k. rådgivande kommittéer på nivå 3. Nivå <NOBR>3-kommittéerna</NOBR> har nu ombildats till tre Europeiska tillsynsmyndigheter (se avsnitt 5.1.2): den europeiska försäkrings- och tjänstepensionsmyndigheten, Eiopa, den europeiska värdepappers- och marknadsmyndigheten, Esma samt den europeiska bankmyndigheten, Eba. På försäkringsområdet utgörs nivå 2- kommittén av European Insurance and Occupational Pensions Committee (EIOPC). I EIOPC arbete deltar bl.a. företrädare för det svenska finansdepartementet. Nivå <NOBR>3-kommittén</NOBR> utgjordes tidigare av Committee of European Insurance and Occupational Pensions Super- visors (CEIOPS)<SPAN class="ft35">12</SPAN>. I CEIOPS arbete deltog bl.a. företrädare för Finans- inspektionen. Som nämnts har CEIOPS nu ersatts av den nya försäkrings- och tjänstepensionsmyndigheten, Eiopa.</P>
<P class="p80 ft2">Solvens <NOBR>II-direktivet</NOBR> har tagits fram med utgångspunkt i Lamfallussy- modellen. Detta innebär bl.a. att Solvens <NOBR>II-direktivet</NOBR> endast innehåller s.k. nivå <NOBR>1-reglering,</NOBR> som förutsätts bli kompletterad genom såväl nivå 2- som nivå <NOBR>3-reglering.</NOBR> När det gäller nivå <NOBR>2-regleringen</NOBR> innehåller Solvens <NOBR>II-direktivet</NOBR> uttryckliga bestämmelser om att kommissionen på vissa särskilt angivna områden ska respektive får meddela ytterligare föreskrifter, och i enlighet med kommittologiförfarandet har CEIOPS under år 2009 och 2010 på kommissionens uppdrag tagit fram ett stort antal s.k. tekniska råd rörande regleringen på nivå 2. Med utgångspunkt i dessa tekniska råd har kommissionen och EIOPC sedan arbetat fram utkast till en nivå <NOBR>2-reglering.</NOBR> Denna ordning har dock ändrats genom att Lissabonfördraget trätt i kraft (se avsnitt 5.1.3).</P>
<P class="p720 ft4">Arbetet med att ta fram nivå <NOBR>3-regleringen</NOBR> påbörjades av CEIOPS under 2009. Detta arbete har nu tagits över av Eiopa. Nivå <NOBR>3-reglering</NOBR> kommer att meddelas i form av riktlinjer och rekommendationer (se avsnitt 5.1.2).</P>
<P class="p721 ft4">Som framgått är tanken i Lamfallussymodellen att nivå <NOBR>1-regleringen</NOBR> endast ska innehålla de allmänna principerna i regleringen (på engelska key framework principles). Detta brukar ibland beskrivas på det sättet att</P>
<P class="p722 ft38"><SPAN class="ft36">11</SPAN><SPAN class="ft118">2006/512/EC och Rådets beslut 1999/468/EG av den 28 juni 1999 om de förfaranden som ska tillämpas vid utövandet av kommissionens genomförandebefogenheter, EGT L 184, 17.7.1999, s. 23 (Celex 31999D0468).</SPAN></P>
<P class="p723 ft38"><SPAN class="ft36">12</SPAN><SPAN class="ft118">Till följd av den nya tillsynsordningen har CEIOPS upphört med sin verksamhet. Verk- samheten kan sägas ha övertagits av den nybildade Europeiska försäkrings- och tjänste- pensionsmyndigheten (eng. European Insurance and Occupational Pensions Authority [Eiopa]).</SPAN></P>
<P class="p724 ft2">189</P>
</DIV>
<DIV id="page_190">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> endast är ett ramdirektiv, eller att Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet endast innehåller de övergripande principerna. Det kan dock</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">konstateras att många av bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> är</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">mycket detaljerade. När det gäller sådana bestämmelser är det tveksamt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">om man kan tala om en principbaserad reglering. Dessutom kommer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regleringen på lägre nivåer att bli omfattande. Den samlade EU-</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">regleringen kommer således att bli mycket omfångsrik.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">5.1.2 Ny tillsynsordning</P>
<P class="p726 ft2">Med anledning av den finanskris som drabbade världen under 2007 och 2008 fick en expertgrupp under ledning av Jacques de Larosière i uppdrag att lämna förslag som skulle stärka den europeiska tillsynsord- ningen på det finansiella området. I februari 2009 lämnade gruppen sina förslag i en särskild rapport.<SPAN class="ft35">13 </SPAN>Baserat på denna rapport presenterade kommissionen i mars 2009 sina förslag kring innehållet i en ny tillsyns- ordning i en s.k. kommunikation. I maj samma år presenterades mer detaljerade förslag, och i juni samma år ställde sig rådet bakom kommissionens förslag.</P>
<P class="p727 ft2">Den nya ordningen föreslogs bestå av två delar. I den ena delen skulle de dåvarande s.k. nivå <NOBR>3-kommitteérna</NOBR> (CEIOPS på försäkringsområdet) ombildas till nya självständiga myndigheter (Eiopa på försäkrings- området) som skulle samverka med de nationella tillsynsmyndigheterna i ett europeiskt nätverk – European System of Financial Supervisors (ESFS). I den andra delen skulle det etableras en European Systemic Risk Board (ESRB) med uppgift att övervaka och bedöma potentiella hot mot den finansiella stabiliteten som har sin grund i den makroekono- miska utvecklingen eller utvecklingen i det finansiella systemet som helhet. För att ESFS skulle kunna fungera effektivt ansågs det bl.a. att de nya myndigheterna skulle ges rätt att ta fram förslag på s.k. <SPAN class="ft3">tekniska standarder</SPAN>, detaljföreskrifter på finansmarknadsregleringens olika områden, i syfte att säkerställa en mer harmoniserad reglering.</P>
<P class="p728 ft4">Kommissionens formella förslag till ny lagstiftning på området lämnades i september 2009, och Europaparlamentets och rådets beslut fattades genom bl.a. Europaparlamentets och rådets förordning 1094/2010 av den 24 november 2010 om inrättande av Eiopa (Eiopa- förordningen).</P>
<P class="p729 ft114">5.1.3 Lissabonfördraget</P>
<P class="p678 ft2">Parallellt med framtagandet av en ny tillsynsordning på det finansiella området har det s.k. Lissabonfördraget trätt i kraft. Lissabonfördraget innebär bl.a. att EU:s institutioner genom artiklarna 290 och 291 i fördraget getts rätt att utfärda s.k. <SPAN class="ft3">delegerade akter </SPAN>(på engelska delegated acts) respektive <SPAN class="ft3">genomförandeakter </SPAN>(på engelska implementing acts).</P>
<P class="p730 ft40"><SPAN class="ft51">13 </SPAN>The <NOBR>high-level</NOBR> group on financial supervision in the EU, chaired by Jacques de Larosière,</P>
<P class="p666 ft97">Report, Brussels 25 februari 2009.</P>
<P class="p26 ft2">190</P>
</DIV>
<DIV id="page_191">
<DIV>
<DIV id="id_1">
<P class="p84 ft2">Enligt artikel 290 kan det genom en lagstiftningsakt till kommissionen delegeras befogenhet att anta akter med allmän räckvidd som inte är lagstiftningsakter och som kompletterar eller ändrar vissa icke väsentliga delar av lagstiftningsakten. Enligt artikeln ska mål, innehåll, omfattning och varaktighet för delegeringen av befogenhet uttryckligen framgå av lagstiftningsakten. De väsentliga delarna av ett område ska förbehållas lagstiftningsakterna och får inte bli föremål för delegering av befogenhet, och de villkor som ska gälla för delegeringen ska fastställas i lagstiftningsakterna. De akter som kommissionen kan anta med stöd av sådan delegation är delegerade akter. Av artikel 290 framgår det inte i vilken juridisk form en sådan delegerad akt ska meddelas. Av artikel 296 framgår det dock att institutionerna i ett sådant fall kan välja typ av akt, med beaktande av tillämpliga förfaranden och proportionalitetsprincipen. En delegerad akt kan alltså meddelas i form av förordning eller ett direktiv.</P>
<P class="p731 ft2">Om enhetliga villkor för genomförande av unionens rättsligt bindande akter krävs framgår det av artikel 291 att kommissionen – eller i vissa fall rådet – ska tilldelas genomförandebefogenheter genom dessa akter. Vid sådan tilldelning av genomförandebefogenheter ska Europaparla- mentet och rådet, genom förordningar i enlighet med det ordinarie lagstiftningsförfarandet, i förväg fastställa allmänna regler och principer för medlemsstaternas kontroll av kommissionens utövande av sina genomförandebefogenheter. De akter som kommissionen antar med stöd av dessa genomförandebefogenheter är genomförandeakter. Av artikel 291 framgår det inte i vilken juridisk form en sådan genomförandeakt ska meddelas. I likhet med vad som anförts ovan torde detta innebär att en genomförandeakt t.ex. kan meddelas i form av förordning eller direktiv.</P>
<P class="p689 ft2"><SPAN class="ft3">Lagrådet </SPAN>har anfört följande. De föreslagna reglerna om grupptillsyn innebär att för de försäkringsföretag som omfattas av reglerna ska det för varje grupp (ett försäkringsföretag synes kunna ingå i flera olika grupper, SOU 2011:58 s. 401) finnas en enda tillsynsmyndighet som ska ansvara för samordningen och utförandet av grupptillsynen. Myndigheten ska utses bland tillsynsmyndigheterna i berörda medlemsländer (artikel 247.1 i direktivet). Inom regelverket för grupptillsyn kommer myndighetsutövning avseende svenska företag att i vissa fall utföras av andra myndigheter i EES. Som exempel ska vissa beslut av en behörig myndighet inom EES gälla i Sverige (19 kap. 38 §) och en behörig myndighet från ett annat land kan på plats i Sverige få utföra kontroll (19 kap. 80 §). Under föredragningen har upplysts att, även om Solvens <NOBR>II-direktivet</NOBR> beslutades 2009, förslagen ryms inom den överlåtelse av beslutanderätt enligt 10 kap. 6 § regeringsformen som skett i samband med antagandet av Lissabonfördraget. Regeringens ställningstagande i denna fråga, och skälen för detta, bör redovisas i den kommande propositionen.</P>
<P class="p603 ft2">Med anledning av vad Lagrådet anfört noterar regeringen att fördragen före Lissabonfördraget var godkända med stöd av en tidigare lydelse av nuvarande 10 kap. 6 § RF som endast möjliggjorde överlåtelse av beslutanderätt till institutioner och organ inom EU. Det var därför inte möjligt att med stöd av den bestämmelsen överlåta beslutanderätt till t.ex. en annan medlemsstat inom EU. Efter antagandet av Lissabonfördraget är det dock möjligt.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">191</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_192">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">De exempel på bestämmelser som Lagrådet tar upp har sin grund i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">artiklar i Solvens <NOBR>II-direktivet</NOBR> som har ändrats genom omnibus II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet. Det sistnämnda direktivet antogs efter Lissabonfördraget och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">innebär en ”Lissabonifiering” av Solvens <NOBR>II-direktivet.</NOBR> I och med att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Sverige har tillträtt Lissabonfördraget har överlåtelse av beslutanderätt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som Solvens <NOBR>II-direktivet</NOBR> förutsätter redan skett (se prop. 2007/08:168 s.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">41 ff.). Någon ytterligare överlåtelse krävs därför inte (jfr prop.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">2009/10:217 s. 29). Detta ställningstagande har regeringen också gjort i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">propositionen om blankning (se prop. 2011/12:175 s. 33.).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">När det gäller möjligheten att låta en behörig myndighet från ett annat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">land på plats i Sverige (se artikel 255.2 i Solvens <NOBR>II-direktivet)</NOBR> få utföra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kontroll (nu föreslagna 19 kap. 52 §) anser regeringen, efter förnyade</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">överväganden att det inte finns behov av en sådan möjlighet. Det bör</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">vara tillräckligt att den utländska myndigheten får närvara vid kontroll</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som utförs av Finansinspektionen. En liknande bestämmelse finns i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">13 kap. 11 § lagen (2013:561) om förvaltare av alternativa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">investeringsfonder. Den bör tjäna som förebild vid genomförandet av nu</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">aktuell artikel i Solvens <NOBR>II-direktivet</NOBR> (se även avsnitt 18.2.3).</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">5.1.4 Omnibus <NOBR>II-direktivet</NOBR> och <NOBR>Eiopa-förordningen</NOBR></P>
<P class="p733 ft2">Eftersom Solvens <NOBR>II-direktivet</NOBR> antogs år 2009 måste direktivet anpassas till såväl den nya tillsynsordningen som till Lissabonfördraget. I januari 2011 lämnade kommissionen därför förslag till ett direktiv med bl.a. sådana ändringar, omnibus <NOBR>II-direktivet.</NOBR> Direktivet antogs den 16 april 2014 (se även avsnitt 4.8).</P>
<P class="p507 ft2">En del av direktivet handlar om utrymmet för tekniska standarder som ett ytterligare verktyg för harmonisering av tillsynen och skapandet av en mer harmoniserad reglering. I sammanhanget bör noteras när det gäller tekniska standarder att Eiopa, enligt <NOBR>Eiopa-förordningen<SPAN class="ft35">14</SPAN></NOBR><SPAN class="ft35"> </SPAN>har rätt att bl.a. ta fram förslag till tekniska standarder för tillsyn (på engelska regulatory technical standards) och förslag till tekniska standarder för genomförande (på engelska implementing technical standards, se artiklarna 10 och 15 i <NOBR>Eiopa-förordningen).</NOBR></P>
<P class="p734 ft2">Eiopa har även rätt att utfärda riktlinjer och rekommendationer (på engelska guidelines and recommendations, se artikel 16 i Eiopa- förordningen). Riktlinjer och rekommendationer ska vara riktade till behöriga myndigheter (t.ex. Finansinspektionen) eller till finansiella företag. Riktlinjer och rekommendationer är inte rättsligt bindande i traditionell mening, men nationella tillsynsmyndigheter och försäk- ringsföretag som träffas av dessa riktlinjer och rekommendationer ”ska med alla tillgängliga medel söka följa dessa riktlinjer och rekommendationer” (på engelska make every effort to comply). Myndig- heter, och i vissa fall företag, kommer att vara skyldiga att bekräfta</P>
<P class="p735 ft107"><SPAN class="ft112">14 </SPAN>Europaparlamentets och rådets förordning (EU) nr 1094/2010 av den 24 november 2010 om inrättande av en europeisk tillsynsmyndighet (Europeiska <NOBR>försäkrings-och</NOBR> tjänste- pensionsmyndigheten), om ändring av beslut nr 716/2009/EG och om upphävande av</P>
<P class="p666 ft97">kommissionens beslut 2009/79/EG. EUT L 331, 15.12.2010 s. <NOBR>1–11</NOBR> Celex 32010R1094.</P>
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<P class="p654 ft4">efterlevnaden eller förklara varför riktlinjer och rekommendationer inte Prop. 2015/16:9 följs. Denna typ av bestämmelser kallas ibland för ”följ eller förklara-</P>
<P class="p707 ft2">regler” (på engelska comply or explain). Eiopa övervakar och förfogar även över vissa åtgärder för att se till att utfärdade rekommendationer och riktlinjer följs.</P>
<P class="p708 ft2">Eiopas rätt att föreslå tekniska standarder, som ska beslutas av kommissionen, är kopplad till kommissionens befogenheter enligt artiklarna 290 och 291. Enligt dessa artiklar måste kommissionens befogenheter framgå uttryckligen av lagstiftningsakten, dvs. Solvens II- direktivet. I omnibus <NOBR>II-direktivet</NOBR> definieras indirekt på vilka områden Eiopa ska ha rätt att ta fram förslag till olika former av tekniska standarder. Av förordningen framgår även att dessa standarder – båda typerna – ska ges form av <NOBR>EU-förordning</NOBR> eller <NOBR>EU-beslut.</NOBR> Regleringen i form av tekniska standarder kommer alltså att vara direkt tillämplig i Sverige. Ofta benämns den normgivning som kommissionen företar i form av tekniska standarder på förslag från någon av de nya europeiska tillsynsmyndigheterna som nivå 2 respektive <NOBR>2,5-reglering.</NOBR> De skiljer sig från regleringen på nivå 3 på så sätt att den är juridiskt bindande i traditionell bemärkelse.</P>
<P class="p736 ft2">Av skäl 11 i till omnibus <NOBR>II-direktivet</NOBR> framgår att det som ska regleras genom tekniska standarder ska vara av ”genuint teknisk karaktär”, och att framtagandet av standarden ska kräva tillsynsexpertis. Tekniska standarder i form av delegerade akter ska utveckla, precisera och bestämma villkoren för en enhetlig harmonisering av reglerna i den grundläggande lagstiftningsakten, och kan därigenom, i enlighet med artikel 290 i <NOBR>EUF-fördraget</NOBR> komplettera eller ändra <NOBR>icke-väsentliga</NOBR> delar av lagstiftningsakten. Tekniska standarder i form av genomförandeakter ska i enlighet med artikel 291 i fördraget bestämma villkoren för en enhetlig tillämpning av rättsligt bindande unionsakter. Tekniska standarder får inte innebära policyval eller strategiska beslut, vilket anges i artiklarna 10 och 15 i <NOBR>Eiopa-förordningen.</NOBR></P>
<P class="p737 ft2">En annan del av omnibus <NOBR>II-direktivet</NOBR> rör regler om tvistelösning mellan nationella tillsynsmyndigheter. Kommissionen ges också mandat att meddela övergångsbestämmelser på en rad olika områden. Dessa ska meddelas genom delegerade akter. De mandat som ges är begränsade vad avser såväl områdena som den maximala perioden för övergångsbestäm- melser på respektive område. Bestämmelserna i dessa delar behandlas närmare i avsnittet om ikraftträdande- och övergångsbestämmelser, se avsnitt 24.</P>
<P class="p738 ft34"><SPAN class="ft34">5.2</SPAN><SPAN class="ft113">Överväganden och förslag</SPAN></P>
<P class="p739 ft120"><SPAN class="ft115">5.2.1</SPAN><SPAN class="ft119">Förhållandet mellan nationell reglering och unionsrätten</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>De nya bestämmelser som införs till följd av Solvens <NOBR>II-direktivet</NOBR> bör – som utgångspunkt – inte gå längre än vad som krävs enligt direktivet. De svenska bestämmelserna bör inte</P>
<P class="p741 ft13">heller vara mer detaljerade än bestämmelserna i direktivet. Vissa</P>
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<P class="p742 ft31">nationella rörelseregler som inte följer av Solvens <NOBR>II-direktivet</NOBR> bör behållas.</P>
<P class="p610 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>De remissinstanser som kommenterar bedöm- ningen instämmer i den. <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>menar dock att utred- ningens förslag i vissa delar går längre än vad Solvens <NOBR>II-direktivet</NOBR> kräver.</P>
<P class="p84 ft121">Bedömningen i utkast till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens bedömning.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den. <SPAN class="ft3">Svensk Försäkring </SPAN>konstaterar att det är fråga om full- harmonisering och betonar därför särskilt vikten av återhållsamhet när det gäller att införa nationella regler som innebär tillägg till den lagstiftning som följer av genomförandet av Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p743 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Ett viktigt syfte med Solvens II- direktivet är att uppnå en ökad harmonisering av regelverk och tillsyn inom EU. Ett mer harmoniserat regelverk bidrar till effektiviteten i den finansiella sektorn genom att det dels undanröjer det bestämmelser som annars skulle fungera som direkta eller indirekta hinder mot konkurrens över gränserna, dels minskar det gränsöverskridande instituts administra- tiva börda av att hantera flera sinsemellan olikartade regelverk för en och samma verksamhet när denna bedrivs i flera länder.</SPAN></P>
<P class="p92 ft2">En viktig förutsättning för att uppnå ett mer harmoniserat <NOBR>EU-regelverk</NOBR> är att medlemsstaternas nationella regelverk inte, utöver det gemen- samma regelverket, lägger på ytterligare bestämmelser som i praktiken fungerar som konkurrenshinder. Det nationella regelverket bör naturligtvis inte heller sakna bestämmelser som ska finnas enligt det gemensamma regelverket. Utgångspunkten vid utformningen av de nationella bestämmelserna bör därför vara att förslagen till nya regler på lagnivå ska ansluta sig till utformningen av bestämmelserna i Solvens II- direktivet. Särskilt viktigt blir detta i de fall direktivbestämmelserna har karaktär av fullharmonisering.</P>
<P class="p92 ft2">I syfte att uppnå ökad harmonisering bör man, som <SPAN class="ft3">Svensk Försäkring </SPAN>har påpekat, även vara försiktig med att förtydliga eller komplettera bestämmelserna i direktivet på ett sätt som i praktiken skapar en form av nationella särbestämmelser. Detta är särskilt viktigt när det gäller Solvens <NOBR>II-direktivet,</NOBR> eftersom det i vart fall i grunden bygger på ett principbaserat förhållningssätt. Med ett sådant förhållningssätt måste det finnas utrymme för alternativa lösningar att nå de krav som lagts fast i direktivet. Genom onödig nationell detaljreglering kan fördelarna med en mer principbaserad reglering inte uppnås. För denna bedömning talar också förekomsten av reglering på lägre nivåer i <NOBR>Lamfallussy-strukturen</NOBR> och risken för överlappande eller t.o.m. motstridiga regler.</P>
<P class="p744 ft4">Även mot den angivna bakgrunden finns det dock kvar ett utrymme för nationell reglering på det rörelserättsliga området. Det handlar då framför allt om grundläggande rörelseregler, men också om bl.a. förmånsrätt för försäkringstagarna i vissa av ett försäkringsföretags tillgångar. De aktuella reglerna och deras förhållande till den <NOBR>EU-rättsliga</NOBR> regleringen behandlas under respektive avsnitt.</P>
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<P class="p745 ft123"><SPAN class="ft115">5.2.2</SPAN><SPAN class="ft122">Hur ska bestämmelserna i Solvens </SPAN><NOBR>II-direktivet</NOBR> genomföras i svensk rätt?</P>
<P class="p746 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> ska i huvudsak genomföras genom bestämmelser i försäkringsrörelselagen. Bestämmelser som inte förs in i lag genomförs med stöd av bemyndigande i lag genom föreskrifter som meddelas av regeringen eller den myndighet regeringen bestämmer.</P>
<P class="p747 ft4">De svenska bestämmelserna på lagnivå ska utformas så att de både i struktur och språklig utformning ligger så nära direktivet som möjligt. Vid utformningen ska dock sådana språkliga och strukturella justeringar göras som bidrar till att skapa en enkel, tydlig och begriplig lagtext, under förutsättning att sådana justeringar inte ändrar det sakliga innehållet.</P>
<P class="p200 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår dock att de föreskrifter som inte genomförs genom bestämmelser i lag som huvudregel ska genomföras genom föreskrifter som meddelas av regeringen med stöd av bemyndigande i lag.</P>
<P class="p748 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>De remissinstanser som berör ämnet tillstyrker utredningens förslag att direktivbestämmelser i första hand bör genom- föras genom bestämmelser i lag. <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Livförsäkrings- utredningen </SPAN>invänder mot utredningens förslag till ändrad struktur för föreskriftsbemyndiganden och menar att regeringen även fortsättningsvis bör få generell möjlighet att delegera sin föreskriftsrätt till den myndighet som regeringen bestämmer.</P>
<P class="p138 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p244 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p749 ft3">Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> ska som huvudregel genomföras genom lag men även genom myndighetsföreskrifter</P>
<P class="p750 ft2">Ett <NOBR>EU-direktiv</NOBR> ska genomföras genom nationellt bindande regler på lämplig normnivå på det sätt som bäst överensstämmer med med- lemsstatens lagstiftningstradition och lagstiftning i övrigt. Bestämmel- serna i Solvens <NOBR>II-direktivet</NOBR> kan genomföras i svensk rätt genom att motsvarande bestämmelser tas in i svensk lag. Merparten av bestämmel- serna i direktivet är, i likhet med motsvarande bestämmelser på bank- och värdepappersområdena, av offentligrättslig karaktär och avser näringsverksamhet. Detta innebär att bestämmelserna i direktivet också kan genomföras genom att riksdagen delegerar normgivningsmakten till regeringen alternativt till regeringen eller den myndighet regeringen bestämmer, dvs. i praktiken till Finansinspektionen (se 8 kap. 2 § första stycket 2 och 3 § regeringsformen). Vid genomförandet av direktiv på finansmarknadsområdet har lagstiftaren ofta valt en regleringsteknik som bygger på en kombination av lagbestämmelser och myndighetsföre- skrifter.</P>
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<P class="p84 ft2">Utredningen anser att de direktivbestämmelser som inte genomförs i lag i stället bör genomföras genom föreskrifter som meddelas av regeringen i form av förordning. Därför har utredningen föreslagit att endast regeringen, inte regeringen eller den myndighet som regeringen bestämmer, ska ges bemyndigande att meddela ytterligare föreskrifter till försäkringsrörelselagen (2010:2043, förkortad FRL) och på så sätt genomföra de direktivbestämmelser som inte genomförs genom bestäm- melser i försäkringsrörelselagen. Som skäl för detta ställningstagande har utredningen angett att den svenska normgivningsstrukturen bör åter- spegla den normgivningsstruktur som gäller på <NOBR>EU-nivån.</NOBR> Eftersom de föreskrifter som meddelas av kommissionen som delegerade akter eller genomförandeakter eller som tekniska standarder, med stöd av bemyn- diganden i Solvens <NOBR>II-direktivet,</NOBR> torde ges formen av <NOBR>EU-förordningar,</NOBR> som blir direkt gällande i Sverige, bör enligt utredningens uppfattning de direktivbestämmelser som genomförs på lägre normhierarkisk nivå än i lag genomföras genom föreskrifter som meddelas av regeringen i förordning. På så sätt skulle det undvikas att föreskrifter som hör hemma på direktivnivå i den <NOBR>EU-rättsliga</NOBR> normhierarkin hamnar på en lägre nivå i normhierarkin nationellt än föreskrifter som hör hemma på nivå 2 och 2,5 i <NOBR>EU-strukturen</NOBR> och som kommer att gälla direkt i Sverige.</P>
<P class="p116 ft2">Regeringen anser emellertid, i likhet med <SPAN class="ft3">Livförsäkringsutredningen</SPAN>, att frågan om hur Solvens <NOBR>II-direktivets</NOBR> bestämmelser ska införas i Sverige inte ska vara beroende av hur olika regler har kommit att införas på <NOBR>EU-nivå.</NOBR> Det förekommer inte sällan i solvensregelverket att regler av mera principiellt innehåll återfinns bland de föreskrifter som ska meddelas av kommissionen och regler av detaljkaraktär återfinns i själva direktivet. Att en viss bestämmelse hamnat i själva direktivet behöver således inte betyda att den kan anses ha principiell betydelse eller är resultatet av ett särskilt politiskt ställningstagande.</P>
<P class="p92 ft2">Styrande vid det svenska genomförandet av Solvens <NOBR>II-direktivets</NOBR> bestämmelser bör i stället vara hur ett klart och tydligt (lättöverskådligt och lättillämpat) regelverk bäst kan åstadkommas. För att uppnå det syftet är det lämpligt att vissa direktivbestämmelser av högre detaljer- ingsgrad genomförs genom föreskrifter som meddelas av Finansinspekt- ionen, som har resurser och kompetens att utarbeta detaljföreskrifter på försäkringsrörelseregleringens olika områden. Meddelandet av sådana detaljföreskrifter kräver inte heller, som <SPAN class="ft3">Livförsäkringsutredningen </SPAN>angett, något ställningstagande av regeringen som politiskt organ. Även det förhållandet talar för att de bestämmelser i Solvens <NOBR>II-direktivet</NOBR> som har karaktär av detaljbestämmelser bör kunna meddelas av Finansin- spektionen som förvaltningsmyndighet.</P>
<P class="p744 ft2">Solvens <NOBR>II-direktivets</NOBR> bestämmelser är, som utredningen påpekat, den grundläggande delen av ett nytt samlat <NOBR>EU-regelverk</NOBR> för försäkrings- rörelse. Av det skälet bör huvudregeln vara att direktivets bestämmelser ska genomföras genom bestämmelser i lag, även om det alltså är både möjligt och lämpligt att vissa direktivbestämmelser genomförs genom myndighetsföreskrifter. En lämplig utgångspunkt vid valet av normgiv- ningsnivå kan, som Livförsäkringsutredningen anfört, vara vilka ämnes- områden som i dag regleras i FRL. Samma principer bör också vara vägledande när det gäller meddelandet av föreskrifter i försäkrings- rörelseregleringen som inte är föranledda av <NOBR>EU-regler.</NOBR> När det finns</P>
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<P class="p654 ft4">utrymme för kompletterande normgivning på nationell nivå, vid sidan av Prop. 2015/16:9 <NOBR>EU-regelverket,</NOBR> bör den alltså ske genom en kombination av lag och myndighetsföreskrifter, beroende på vad som i det enskilda fallet bedöms</P>
<P class="p707 ft4">lämpligt. Som utredningen funnit har reglerna i Solvens <NOBR>II-direktivet</NOBR> en naturlig hemvist i FRL och det är inte lämpligt att stifta en särskild lag som innehåller de rörelserättsliga delarna av försäkringsregleringen.</P>
<P class="p751 ft3">Begrepp och termer i den svenska lagtexten</P>
<P class="p752 ft2">När det gäller de begrepp och termer som används i Solvens <NOBR>II-direktivet</NOBR> bör utgångspunkten vara att den svenska regleringen så nära som möjligt ska överensstämma med de begrepp och termer som används i direktivet. Med en sådan utgångspunkt skapas bättre förutsättningar för att uppnå ökad harmonisering, vilket är ett av syftena med direktivet. Genom användande av direktivets begrepp och termer minskar också risken för att de svenska reglerna tolkas på ett sätt som inte är förenligt med direktivet. Ytterligare ett skäl för att använda direktivets terminologi är att bestämmelserna som kommer att meddelas av kommissionen torde komma att innehålla i vart fall delvis samma termer och begrepp som direktivet. Avvikelser från direktivets terminologi kan därför skapa oklara kopplingar mellan lagen och de i Sverige direkt tillämpliga bestämmelserna på nivå 2 och 2,5. Den valda utgångspunkten kan emellanåt medföra att vissa termer och begrepp upplevs som främmande, eftersom direktivet innehåller en rad facktermer och begrepp som inte tidigare förekommit i svensk lagstiftning.</P>
<P class="p753 ft2">Vad som nyss sagts bör dock inte förhindra språkliga avvikelser från den svenska direktivtexten när sådana språkliga avvikelser är nödvän- diga. Detta kan vara fallet vid uppenbart felaktiga översättningar eller på grund av att direktivtexten är skriven för att kunna ”fungera” i alla medlemsstater oavsett de nationella särdrag som kan finnas. I andra fall kan språkliga justeringar krävas för att skapa en mer lättläst och begriplig reglering, eller för att skapa en reglering som är mer förenlig med svensk lagstiftningstradition. Denna form av språkliga justeringar får naturligtvis inte ändra på det sakliga innehållet i bestämmelserna. Slutligen bör det här nämnas att det också krävs språkliga justeringar när ett engelskt ord har översatts på olika sätt i olika bestämmelser.</P>
<P class="p754 ft114"><SPAN class="ft115">5.2.3</SPAN><SPAN class="ft116">Regler som beslutas av kommissionen</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Regler som har beslutats eller kommer att beslutas av kommissionen med stöd av bemyndiganden i Solvens II- direktivet har getts eller kommer att ges formen av <NOBR>EU-förordningar</NOBR> och kräver i huvudsak inga ytterligare lagstiftningsåtgärder.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p69 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>De flesta remissinstanser som berör ämnet instämmer i utredningens bedömning. <SPAN class="ft47">Sveriges Advokatsamfund </SPAN>anser dock att frågan om hur nivå <NOBR>2-reglerna</NOBR> ska implementeras i svensk rätt bör övervägas närmare när de är färdigställda på <NOBR>EU-nivå.</NOBR></P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Kommissionen har nu genom</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">förordning beslutat kompletterande reglering på nivå 2.<SPAN class="ft35">15 </SPAN>Även den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">reglering på nivå 2,5 som beslutats har haft form av <NOBR>EU-förordning.</NOBR> Det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">finns inte något skäl att anta att återstående reglering kommer att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">meddelas i form av direktiv. Det innebär att den blir direkt tillämplig i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Sverige. Kompletterande nationella genomförande bestämmelser är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">endast tillåtna om det krävs för att <NOBR>EU-förordningen</NOBR> ska kunna tillämpas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och få genomslag i svensk rätt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Den regleringen på lägre nivåer som har meddelats och som ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">meddelas av kommissionen har beaktats i regeringens lagförslag på det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sättet att lagförslagen utformats på ett sådant sätt att de är förenliga med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">den. Det innebär i vissa fall att en förutsättning för att <NOBR>EU-förordningen</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ska kunna tillämpas och få genomslag i svensk rätt är att det införas vissa</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kompletterande bestämmelser i försäkringsrörelselagstiftningen (se här</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">särskilt regleringen av specialföretag). Som <SPAN class="ft3">Sveriges Advokatsamfund</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">påpekar bör således samspelet mellan direktivregler och <NOBR>EU-förordningar</NOBR></P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">på lägre nivå övervägas särskilt.</P></TD>
</TR>
</TABLE>
<P class="p758 ft123">5.2.4 Riktlinjer och rekommendationer som beslutas av Eiopa</P>
<P class="p759 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Inom ramen för de bemyndiganden som ges i försäkringsrörelselagen att meddela föreskrifter kan vissa rikt- linjer och rekommendationer som beslutas av Europeiska försäkrings- och tjänstepensionsmyndigheten ”omvandlas” till myndighetsföre- skrifter.</P>
<P class="p760 ft2"><SPAN class="ft46">Utredningen </SPAN>berör inte frågan.</P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tar inte upp frågan.</P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker bedömningen eller har inga invändningar mot den. <SPAN class="ft3">Finansinspektionen </SPAN>betonar att inspektionens tillsyn får anses omfatta även riktlinjer och rekommenda- tioner från Eiopa, eftersom dessa får anses utgöra råd om hur författ- ningar som styr verksamheten kan tillämpas. <SPAN class="ft3">Svensk Försäkring </SPAN>ifråga- sätter det lämpliga i att Finansinspektionen utnyttjar bemyndigandena på detta sätt.</P>
<P class="p565 ft124">Skälen för regeringens bedömning: <SPAN class="ft31">Som nämnts finns på nivå 3 i </SPAN><NOBR><SPAN class="ft31">Lamfallussy-strukturen</SPAN></NOBR><SPAN class="ft31"> riktlinjer och rekommendationer som meddelas av Eiopa. Mandatet för detta finns i artikel 16 i </SPAN><NOBR><SPAN class="ft31">Eiopa-förordningen.</SPAN></NOBR></P>
<P class="p761 ft107"><SPAN class="ft112">15 </SPAN>Europeiska kommissionens delegerade förordning (EU) 2015/35 av den 10 oktober 2014 om komplettering av Europaparlamentets och rådets direktiv 2009/138/EG om upptagande</P>
<P class="p666 ft43">och utövande av försäkrings- och återförsäkringsverksamhet (Solvens II).</P>
<P class="p26 ft2">198</P>
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<P class="p654 ft4">Syftet med de riktlinjer och rekommendationer som utfärdas ska vara att Prop. 2015/16:9 skapa en konsekvent, ändamålsenlig och effektiv tillsynspraxis. Detta ska</P>
<P class="p707 ft2">säkerställa en gemensam, enhetlig och konsekvent tillämpning av unionsrätten. Riktlinjerna kan rikta sig såväl till behöriga myndigheter som till försäkringsföretag. Om en riktlinje eller en rekommendation riktar sig till behöriga myndigheter, ska dessa antingen följa riktlinjen eller rekommendationen eller förklara varför den inte gör det. Samma princip gäller om riktlinjen eller rekommendationen riktar sig till försäk- ringsföretagen. Eiopa övervakar och förfogar även över vissa åtgärder för att se till att utfärdade rekommendationer och riktlinjer följs. Eiopa- förordningen innehåller emellertid i övrigt inga bestämmelser om sankt- ioner för försäkringsföretag som inte följer de riktlinjer och rekommen- dationer som utfärdas av Eiopa.</P>
<P class="p502 ft2">Det kan förekomma att föreskrifter av betydelse meddelas genom riktlinjer och rekommendationer från Eiopa. Även om de, som <SPAN class="ft3">Finansin- spektionen </SPAN>påpekar, till sitt innehåll inte är rättsligt bindande, utgör de rekommendationer till stöd för hur författningar som styr verksamheten kan tillämpas. På så sätt omfattas de normalt av inspektionens tillsyn. Samtidigt torde Finansinspektionen inte kunna lägga en överträdelse av dessa riktlinjer och rekommendationer direkt till grund för ett ingripande mot ett försäkringsföretag, eftersom dessa inte är att anse som ”författ- ningar som reglerar företagets näringsverksamhet” (se 16 kap. 1 § FRL). Det är inte en fullt godtagbar ordning att Finansinspektionen ges begrän- sade möjligheter att ingripa mot överträdelser av viktiga regler. Det blir också tydligt för försäkringsföretagen vad konsekvensen kan bli av sådana överträdelser, om bestämmelserna i fråga finns i en föreskrift som har meddelats av Finansinspektionen.</P>
<P class="p762 ft2">Grunden för detta bör ges i bemyndiganden som ska utformas på sedvanligt sätt och avse vissa i lag särskilt angivna ämnesområden. Bemyndigandenas omfattning bör dock inte styras av vilka riktlinjer och rekommendationer som Eiopa antar och innehållet i dessa. Det bör i stället var fråga om bemyndiganden som följer av metodiken för hur bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> genomförs i svensk rätt (se avsnitt 5.2.2). Inom dessa områden kan således Finansinspektionen ”omvandla” vissa av de riktlinjer och rekommendationer som meddelas av Eiopa till myndighetsföreskrifter, så att överträdelser av dessa kan sanktioner med stöd av FRL. Regeringen anser, i motsats till <SPAN class="ft3">Svensk Försäkring</SPAN>, detta vara en lämplig ordning som ger möjlighet till effektiva sanktioner vid överträdelser av regler av väsentlig art.</P>
<P class="p763 ft114"><SPAN class="ft115">5.2.5</SPAN><SPAN class="ft116">Bestämmelser som överförs från äldre direktiv</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelser i Solvens <NOBR>II-direktivet</NOBR> som överförs från tidigare direktiv på försäkringsområdet behöver inte analyseras på nytt i detta lagstiftningsärende.</P>
<P class="p764 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p607 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd-</P>
<P class="p523 ft125">ningar mot den.</P>
<P class="p62 ft2">199</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> innehåller</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ett stort antal bestämmelser som överförs från sammanlagt 14 direktiv</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">(den s.k. konsolideringen). Konsolideringen ska inte i sak innebära några</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">nya eller ändrade regler utan ska endast åstadkomma att reglerna,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsammans med den nya solvensregleringen, samlas i ett enda direktiv</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">för försäkringsrörelse.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">De artiklar som ingår i konsolideringen ska redan vara införlivade i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">medlemsstaternas nationella regelsystem, och det finns därför inte heller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">något särskilt krav i Solvens <NOBR>II-direktivet</NOBR> på att dessa artiklar ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">genomföras i nationell rätt. Mot denna bakgrund finner regeringen att de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bestämmelser som överförs från äldre direktiv till Solvens <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">inte behöver analyseras på nytt inom ramen för detta lagstiftningsärende.</P></TD>
</TR>
</TABLE>
<P class="p765 ft120">5.2.6 Beaktande av de ändringar i Solvens <NOBR>II-direktivet</NOBR> som gjorts i ändringsdirektivet och omnibus II- direktivet</P>
<P class="p766 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>De lagändringar som föreslås innebär ett genomförande av Solvens <NOBR>II-direktivets</NOBR> regler – i förekommande fall ändrade genom ändringsdirektivet – där omnibus <NOBR>II-direktivets</NOBR> ändringar i Solvens <NOBR>II-direktiv</NOBR> också har beaktats fullt ut.</P>
<P class="p767 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p768 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p768 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p768 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genomförandet av omnibus II- direktivet medför behov av lagändringar i svensk rätt. Detta direktiv innehåller ändringar i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> och prospektdirektivet. Ändringarna är en konsekvens bl.a. av att en europeisk försäkrings- och tjänstepensionsmyndighet (Eiopa) och en europeisk värdepappers- och marknadsmyndighet (Esma) har inrättats. När det gäller ändringarna i</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr25 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td347"><P class="p112 ft2">Solvens <NOBR>II-direktivet</NOBR> är de även en konsekvens av Lissabonfördraget.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p613 ft2">Ändringarna i prospektdirektivet avser i huvudsak att definiera lämplig</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">räckvidd för tekniska standarder och lämpliga kanaler för informations-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">utbyte.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p613 ft2">Ändringarna Solvens <NOBR>II-direktivet</NOBR> är dock av mer omfattande art.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">Utöver de ovan nämnda ändringarna – som avser regler på de områden</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">där kommissionen ges befogenheter att meddela tekniska standarder och</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">lämpliga kanaler för informationsutbyte – innehåller direktivet regler om</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">tvistlösning mellan de nationella tillsynsmyndigheterna, regler om hur</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">försäkringsföretag ska hantera och beräkna sina långa försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">åtaganden och möjligheter för kommissionen att meddela övergångs-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td76"><P class="p115 ft2">200</P></TD>
<TD class="tr24 td347"><P class="p112 ft2">bestämmelser.</P></TD>
</TR>
<TR>
<TD class="tr41 td347"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p769 ft4">Solvens <NOBR>II-direktivet</NOBR> ska tillämpas fr.o.m. 1 januari 2016. Detsamma Prop. 2015/16:9 gäller det s.k. ändringsdirektivet (se avsnitt 4.8) som innehåller vissa</P>
<P class="p707 ft2">ändringar av Solvens <NOBR>II-direktivet</NOBR> med avseende på grupptillsyn. De lagändringar som nu föreslås innebär ett genomförande av Solvens II- direktivets regler – i förekommande fall ändrat genom ändringsdirektivet</P>
<P class="p770 ft31">– där omnibus <NOBR>II-direktivets</NOBR> ändringar i förstnämnt direktiv har beaktats fullt ut.</P>
<P class="p771 ft114"><SPAN class="ft115">5.2.7</SPAN><SPAN class="ft116">Försäkringsföretagens tjänstepensionsverksamhet</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>De särbestämmelser i försäkringsrörelselagen som bygger på regler i tjänstepensionsdirektivet som Sverige tillämpar på försäkringsföretagens tjänstepensionsverksamhet ska upphöra att gälla vid utgången av 2019.</P>
<P class="p772 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Enligt artikel 4 i </SPAN><SPAN class="ft3">tjänstepensions- direktivet </SPAN><SPAN class="ft2">får medlemsstaterna välja att tillämpa vissa av bestämmelserna i tjänstepensionsdirektivet på tjänstepensionsverksamheten hos försäk- ringsföretag som omfattas av det </SPAN><SPAN class="ft3">konsoliderade livförsäkringsdirektivet</SPAN><SPAN class="ft2">. De bestämmelser i tjänstepensionsdirektivet som får tillämpas på tjänste- pensionsverksamheten hos försäkringsföretag är bestämmelserna om vill- koren för att bedriva verksamhet (artikel 9), årsbokslut och förvaltnings- berättelser (artikel 10), information som ska lämnas till medlemmar och förmånstagare (artikel 11), riktlinjer för placeringsverksamheten (artikel 12), uppgifter som ska lämnas till de behöriga myndigheterna (artikel 13), de behöriga myndigheternas befogenheter att ingripa samt deras förpliktelser (artikel 14), tekniska avsättningar (artikel 15), skuldtäckning av tekniska avsättningar (artikel 16), investeringsregler (artikel 18) och om förvaltning och förvaring (artikel 19). I sådana fall, och endast när det gäller tjänstepensionsverksamheten, ska försäkrings- företaget inte omfattas av vissa bestämmelser i det konsoliderade livför- säkringsdirektivet. De bestämmelser i det konsoliderade livförsäkrings- direktivet som inte ska tillämpas när det gäller tjänstepensionsverksam- heten är bestämmelserna om tekniska avsättningar och om tillgångar som ska motsvara dessa (artiklarna </SPAN><NOBR><SPAN class="ft2">20–26),</SPAN></NOBR><SPAN class="ft2"> om tillgångar som inte används för att täcka tekniska avsättningar (artikel 31) och om information till försäkringstagare (artikel 36).</SPAN></P>
<P class="p673 ft2">Sverige har valt att utnyttja möjligheten enligt artikel 4 i tjänste- pensionsdirektivet. De nu aktuella direktivbestämmelserna har genom- förts i svensk rätt genom att det i FRL har införts vissa särskilda bestäm- melser för verksamhet som avser tjänstepensionsförsäkring. Särskilda bestämmelser finns bl.a. när det gäller regleringen kring sekundär- etablering och (annan) gränsöverskridande verksamhet, information till försäkringstagare och andra ersättningsberättigade, upplåning, ställande</P>
<P class="p523 ft2">av säkerhet för tredje man, separation av tjänstepensionsförsäkring,</P>
<P class="p62 ft2">201</P>
</DIV>
<DIV id="page_202">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td171"><P class="p18 ft2">beräkning</P></TD>
<TD class="tr39 td33"><P class="p18 ft2">av de försäkringstekniska avsättningarna, bestämmande</P></TD>
<TD class="tr39 td40"><P class="p19 ft2">av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td349"><P class="p18 ft2">premier, placering av tillgångar och placeringsriktlinjer.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">Det svenska genomförandet av tjänstepensionsdirektivet kan sägas</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">innebära att hela den nuvarande FRL utgör den samlade regleringen för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">försäkringsföretag som helt eller delvis bedriver tjänstepensions-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td349"><P class="p18 ft2">verksamhet.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">I skäl 30 till omnibus <NOBR>II-direktivet</NOBR> anges att det är nödvändigt att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">fastställa en övergångsordning för tjänstepensionsverksamhet som drivs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">av försäkringsföretag med stöd av artikel 4 i tjänstepensionsdirektivet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">under den tid som kommissionen utför sin översyn av det direktivet, och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">att övergångsperioden bör löpa ut så snart som ändringarna av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td349"><P class="p18 ft2">tjänstepensionsdirektivet träder i kraft.</P></TD>
<TD class="tr23 td40"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td171"><P class="p43 ft13">Genom</P></TD>
<TD class="tr27 td33"><P class="p1 ft60">artikel 2.80 <SPAN class="ft13">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft13">(artikel 308 b.15</SPAN></P></TD>
<TD class="tr27 td40"><P class="p19 ft13">i</P></TD>
</TR>
</TABLE>
<P class="p773 ft2">Solvens <NOBR>II-direktivet)</NOBR> införs det en särskild övergångsreglering för de medlemsländer som vid lagens ikraftträdande tillämpar artikel 4 i tjänste- pensionsdirektivet. Enligt övergångsregleringen får dessa medlemsländer</P>
<P class="p773 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft126">som längst t.o.m. 31 december 2019 – fortsätta att tillämpa den natio- nella normgivning som gäller den 31 december 2015 och som har antagits för att uppfylla ett antal uppräknade artiklar i det konsoliderade livförsäkringsdirektivet. I uppräkningen återfinns samtliga artiklar i det konsoliderade livförsäkringsdirektivet, </SPAN><SPAN class="ft3">utom </SPAN>artiklarna <NOBR>20–26</NOBR> (bestäm- melserna om tekniska avsättningar och om tillgångar som ska motsvara dessa), artikel 31 (tillgångar som inte används för att täcka tekniska avsättningar), artikel 36 (information till försäkringstagare) och artik- larna <NOBR>68–74</NOBR> (vissa av de s.k. slutbestämmelserna).</P>
<P class="p774 ft4">Enligt artikel 308 b.15 andra stycket i Solvens <NOBR>II-direktivet</NOBR> får kommissionen anta delegerade akter som justerar övergångsperioden, om ändringar av de artiklar som reglerar kapitalkraven i tjänstepensions- direktivet har blivit antagna innan 31 december 2019.</P>
<P class="p775 ft2">Det föreslås nu utförliga övergångsbestämmelser (se avsnitt 24.2.10). Medlemsstatsoptionen i artikel 4 i tjänstepensionsdirektivet ska således</P>
<P class="p773 ft4"><SPAN class="ft22">–</SPAN><SPAN class="ft127">efter en längre övergångsperiod – upphöra att gälla. De särbestämmel- ser i FRL som bygger på regler i tjänstepensionsdirektivet som Sverige tillämpar på försäkringsföretagens tjänstepensionsverksamhet med stöd av denna medlemsstatsoption ska därför utmönstras.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t91">
<TR>
<TD class="tr3 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr3 td161"><P class="p776 ft1">6</P></TD>
<TD class="tr3 td350"><P class="p39 ft1">Inledande bestämmelser</P></TD>
</TR>
<TR>
<TD class="tr48 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr48 td161"><P class="p557 ft84">6.1</P></TD>
<TD class="tr48 td350"><P class="p39 ft34">Lagens tillämpningsområde</P></TD>
</TR>
<TR>
<TD class="tr46 td35"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>I försäkringsrörelselagen införs bestämmelser</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">om verksamhet som drivs av svenska specialföretag.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>lämnar inga synpunkter i aktuell del.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td35"><P class="p777 ft2">202</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr22 td161"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td350"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p307 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot Prop. 2015/16:9 det.</P>
<P class="p778 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivet</NOBR> innehåller en reglering av verksamhet i försäkringsföretag och specialföretag. I direk- tivet finns även vissa bestämmelser om försäkringsholdingföretag, blandade finansiella holdingföretag och försäkringsholdingföretag med blandad verksamhet. Dessa regler genomförs i FRL. I den lagens inledande bestämmelse bör preciseras vilka institut som har tillstånd att bedriva verksamhet enligt denna, dvs. försäkringsföretag och specialföretag. I övrigt bör ett smärre förtydligande göras när det gäller lagens tillämpningsområde, se författningskommentaren till 1 kap. 1 §.</P>
<P class="p779 ft34"><SPAN class="ft34">6.2</SPAN><SPAN class="ft113">Captivebolag</SPAN></P>
<P class="p225 ft114">6.2.1 Inga definitioner av captivebolag införs</P>
<P class="p780 ft31"><SPAN class="ft124">Regeringens bedömning: </SPAN>Det saknas skäl att införa definitioner av captivebolag för försäkring och captivebolag för återförsäkring.</P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD class="tr29 td356"><P class="p141 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer inte med regeringens</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">bedömning. Utredningen föreslår att definitioner av captivebolag för</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">försäkring och captivebolag för återförsäkring ska föras in i lagen.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p781 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">stämmer delvis med regeringens förslag och bedömning. I utkastet till</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">lagrådsremiss föreslås även att det i lagen införs en särskild definition av</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">captivebolag för återförsäkring.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ingen invändning mot dem.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Ett captivebolag för</SPAN></P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">försäkring är ett bolag som syftar till att erbjuda försäkringsskydd</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">uteslutande för risker i det företag eller den företagsgrupp som</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">captivebolaget tillhör, eller i ett eller flera företag i den grupp som</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">captivebolaget är en del av. Detta gäller under den förutsättning att</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">captivebolaget inte ägs av ett försäkringsföretag eller av ett företag som</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">ingår i en grupp. Ett captivebolag för återförsäkring är ett bolag som</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">syftar till att erbjuda återförsäkringsskydd på ett motsvarande sätt. I</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">nuvarande svensk rätt betraktas captivebolagens verksamhet i princip</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">som försäkringsrörelse.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">I skäl 10 i Solvens <NOBR>II-direktivet</NOBR> anges det att hänvisningar i direktivet</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">till försäkrings- eller återförsäkringsföretag bör inbegripa captivebolagen,</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">förutom då särskilda bestämmelser inrättats för dessa. Av skäl 21</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">framgår det att direktivet bör beakta de särskilda särdrag som</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">captivebolagen uppvisar och att lämpliga metoder bör inrättas i enlighet</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">med proportionalitetsprincipen för att återspegla deras affärsverksamhets</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">art, omfattning och komplexitet. Detta motiveras av att captivebolagen</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">endast täcker risker som är förknippade med den industri- eller</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">handelsgrupp som de tillhör. Att särskilda bestämmelser i vissa fall</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">gäller, eller kan komma att gälla, för captivebolag framgår av artiklarna</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p141 ft2">13, 86, 111 och 129. Det finns dock endast en bestämmelse i Solvens II-</P></TD>
<TD rowspan=2 class="tr39 td136"><P class="p19 ft2">203</P></TD>
</TR>
<TR>
<TD class="tr22 td356"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">direktivet (artikel 129.1 d) som utgör en materiell regel direkt tillämplig</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">på captivebolag. Bestämmelsen rör garantibeloppet. Sistnämnd bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">melse omfattar captivebolag för återförsäkring. Övriga artiklar som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">nämner captivebolag (både för direkt och återförsäkring) slår fast att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kommissionen ska anta genomförandeåtgärder i olika avseenden och är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">således inga regler som ska genomföras i lag. I artikel 13.2 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktivet finns definitioner av captivebolag för försäkring och i artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">13.5 en definition av captivebolag för återförsäkring.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I nu gällande rätt har förekomsten av captivebolag inte framgått</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">uttryckligen av FRL, men lagen har varit tillämplig på captivebolagen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och deras verksamhet. Captivebolagen uppvisar vissa likheter med mer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">traditionella försäkringsbolag, men det finns också viktiga skillnader.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Genom Solvens <NOBR>II-direktivet</NOBR> är det nu klarlagt att captivebolag ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">omfattas av bestämmelserna i Solvens <NOBR>II-direktivet,</NOBR> och därmed också av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelserna i FRL. Det är också klart att captivebolag omfattas av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">viss särreglering i direktivet. Den materiella särreglering som framgår</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direkt av bestämmelser i Solvens <NOBR>II-direktivet</NOBR> och som därmed bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">införas i FRL avser dock endast captivebolag för återförsäkring. Före-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">komsten av annan särreglering framgår av bestämmelser som anger att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kommissionen får anta genomförandeåtgärder i vissa avseenden som rör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">captivebolagens verksamhet. Mot denna bakgrund finns det endast</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anledning att överväga en särskild definition av captivebolag för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">återförsäkring i FRL.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att eftersom definitionen av ”captivebolag för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">återförsäkring” endast används i en paragraf i FRL skulle regleringen bli</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">mer lättillgänglig om den inarbetades i den paragrafen. Definitionen bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">även enligt Lagrådet ses över språkligt och preciseras i något avseende.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Regeringen delar Lagrådets bedömning om att nu aktuell definition</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">lämpligen inarbetas i den enda paragraf i FRL som reglerar captivebolag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">för återförsäkring. Det finns även anledning att instämma i Lagrådets</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">synpunkt på det lämpliga i att justera ordalydelsen något. För klarhetens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">skull bör definitionen nu justeras så att den helt överensstämma med den</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">definition som finns i direktivet.</P></TD>
</TR>
</TABLE>
<P class="p782 ft123">6.2.2 Ingen särskild reglering kring proportionalitets- principen och captivebolagen behövs</P>
<P class="p783 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Någon särskild reglering kring den när- mare tillämpningen av proportionalitetsprincipen på captivebolag behöver inte införas.</P>
<TABLE cellpadding=0 cellspacing=0 class="t93">
<TR>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td347"><P class="p613 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ning.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p613 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på bedömningen.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p613 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p613 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p613 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Regeringen föreslår en allmän</SPAN></P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td76"><P class="p115 ft2">204</P></TD>
<TD class="tr28 td347"><P class="p112 ft2">proportionalitetsprincip i FRL, se avsnitt 9.3.3. Den allmänna proportio-</P></TD>
</TR>
<TR>
<TD class="tr55 td347"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_205">
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<P class="p117 ft4">nalitetsprincipen gäller för alla försäkringsföretag som omfattas av FRL, Prop. 2015/16:9 och således även captivebolagen. Någon särskild bestämmelse som rör</P>
<P class="p313 ft4">proportionalitet utöver nu nämnd allmän bestämmelse behöver inte införas, utan de särdrag som finns när det gäller captivebolagens verk- samhet bör kunna beaktas inom ramen för en tillämpning av denna proportionalitetsbestämmelse.</P>
<P class="p784 ft34"><SPAN class="ft34">6.3</SPAN><SPAN class="ft113">Andra nya definitioner</SPAN></P>
<P class="p785 ft114"><SPAN class="ft115">6.3.1</SPAN><SPAN class="ft116">Externt kreditvärderingsinstitut</SPAN></P>
<P class="p786 ft31"><SPAN class="ft124">Regeringens förslag: </SPAN>I försäkringsrörelselagen införs en definition av vad som avses med ett externt kreditvärderingsinstitut.</P>
<P class="p447 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p122 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p122 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p787 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.1 b </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">kompletteras den s.k. definitionskatalogen i artikel 13 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> med en definition av vad som ska avses med ett externt kreditvärderingsinstitut. Definitionen knyter an till den termino- logi som används i </SPAN><NOBR><SPAN class="ft2">EU-förordningen</SPAN></NOBR><SPAN class="ft2"> 1060/2009. Med ett externt kredit- värderingsinstitut avses ett kreditvärderingsinstitut som har fått tillstånd eller blivit certifierat enligt </SPAN><NOBR><SPAN class="ft2">EU-förordningen</SPAN></NOBR><SPAN class="ft2"> 1060/2009, eller en centralbank som utfärdar kreditvärderingar, men som är undantagen från tillämpningsområdet för </SPAN><NOBR><SPAN class="ft2">EU-förordningen</SPAN></NOBR><SPAN class="ft2"> 1060/2009.</SPAN></P>
<P class="p788 ft4">Definition av externt kreditvärderingsinstitut som nu införs i Solvens <NOBR>II-direktivet</NOBR> genom omnibus <NOBR>II-direktivet</NOBR> bör tas in i FRL. Begreppet används i bestämmelserna om företagsstyrning, se avsnitt 15.5.2.</P>
<TABLE cellpadding=0 cellspacing=0 class="t94">
<TR>
<TD class="tr1 td85"><P class="p789 ft115">6.3.2</P></TD>
<TD class="tr1 td357"><P class="p18 ft114">Kvalificerad central motpart</P></TD>
<TD class="tr1 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td358"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td359"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td360"><P class="p50 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Det bör inte införas någon definition av</P></TD>
<TD class="tr28 td361"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td360"><P class="p50 ft2">vad som avses med en kvalificerad central motpart i försäkrings-</P></TD>
<TD class="tr23 td361"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td360"><P class="p50 ft2">rörelselagen.</P></TD>
<TD class="tr24 td361"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td357"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p22 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td363"><P class="p18 ft2">regeringens bedömning.</P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td357"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td85"><P class="p43 ft46">Skälen</P></TD>
<TD class="tr26 td357"><P class="p38 ft46">för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.1 a</SPAN></P></TD>
<TD class="tr26 td341"><P class="p22 ft2">i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td363"><P class="p18 ft2"><SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>kompletteras den s.k. definitionskatalogen</P></TD>
<TD class="tr23 td341"><P class="p22 ft2">i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">artikel 13 i Solvens <NOBR>II-direktivet</NOBR> med en definition av vad som ska avses</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">med en kvalificerad central motpart (artikel 32 a). Definitionen knyter an</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td355"><P class="p18 ft2">till den terminologi som används i <NOBR>EU-förordningen</NOBR> 648/2012. Med en</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">205</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_206">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">kvalificerad central motpart avses en central motpart som har fått</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillstånd enligt artikel 14 i nyss nämnda <NOBR>EU-förordning,</NOBR> eller som är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">godkänd i enlighet med artikel 25 i samma förordning.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Definitionen av kvalificerad central motpart som nu införs i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet genom omnibus <NOBR>II-direktivet</NOBR> används endast i artikel 111.1 fa i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt omnibus <NOBR>II-direktivet).</NOBR> Denna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">bestämmelse behandlar kommissionens rätt att anta delegerade akter och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska inte genomföras i nationell lagstiftning. Det bör därför inte införas</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">någon definition av vad som avses med kvalificerad central motpart i FRL.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">6.3.3 Definition av tillsynskollegium</P>
<P class="p790 ft31"><SPAN class="ft124">Regeringens förslag: </SPAN>En definition av tillsynskollegium införs i försäkringsrörelselagen.</P>
<P class="p734 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens.</P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 212.1 e i Solvens II- direktivet definieras tillsynskollegium som en permanent men flexibel struktur för samarbete och samordning mellan tillsynsmyndigheterna i de berörda medlemsstaterna.</P>
<P class="p506 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.47 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">ändras definitionen av tillsynskollegium till ”en permanent men flexibel struktur för samarbete, samordning och underlättande av beslutsfattande avseende tillsynen över en grupp”.</SPAN></P>
<P class="p565 ft31">Definitionen av tillsynskollegium enligt Solvens <NOBR>II-direktivet</NOBR> – i dess lydelse enligt omnibus <NOBR>II-direktivet</NOBR> – bör införas i lag.</P>
<TABLE cellpadding=0 cellspacing=0 class="t95">
<TR>
<TD class="tr40 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr40 td117"><P class="p683 ft114">6.3.4</P></TD>
<TD class="tr40 td343"><P class="p29 ft114">Definitioner av betydelse för grupptillsyn</P></TD>
</TR>
<TR>
<TD class="tr39 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr39 td206"><P class="p683 ft2">Med avseende på reglerna om grupptillsyn behöver ett antal begrepp</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">definieras i lag. Detta gäller ägarintresse, anknutet företag, försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">holdingföretag, försäkringsholdingföretag med blandad verksamhet,</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2"><NOBR>EES-försäkringsgivare</NOBR> och försäkringsgivare från tredjeland. Till detta</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">kommer en av <SPAN class="ft3">Lagrådet </SPAN>efterlyst definition av ”blandat finansiellt</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">holdingföretag”. Regeringen lämnar i avsnitten 18.1.1 och 18.1.2 förslag</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">om detta och utvecklar där närmare skälen för förslagen.</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p791 ft2">Lagrådet har anfört i huvudsak följande om definitionen av ”behörig</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">myndighet”. I definitionen anges att med detta avses en utländsk</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">myndighet som har behörighet att utöva tillsyn över en utländsk</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">försäkringsgivare. Definitionen föreslås vara oförändrad. I vissa</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">paragrafer används dock uttrycket behörig myndighet för att beteckna</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">såväl utländska myndigheter som Finansinspektionen I andra paragrafer</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">verkar termen behörig myndighet däremot användas i enlighet med</P></TD>
</TR>
<TR>
<TD class="tr29 td108"><P class="p19 ft2">206</P></TD>
<TD colspan=2 class="tr29 td206"><P class="p683 ft2">definitionen, dvs. som beteckning enbart på utländska myndigheter.</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_207">
<P class="p117 ft2">Såväl definitionen som dess användning i olika paragrafer måste ses Prop. 2015/16:9 över.</P>
<P class="p778 ft4">Regeringen vill med anledning av vad Lagrådet anfört förtydliga att definitionen endast ska avse utländska myndigheter och att den därför inte bör ändras. Detta ställningstagande har föranlett ett par justeringar i lagförslaget om grupptillsyn.</P>
<P class="p792 ft114"><SPAN class="ft115">6.3.5</SPAN><SPAN class="ft116">Definition av Solvens </SPAN><NOBR>II-direktivet</NOBR></P>
<P class="p793 ft2">I lagrådsremissen finns en definition av ”Solvens <NOBR>II-direktivet”</NOBR> där direktivets fullständiga benämning åtföljs av preciseringen ”senast ändrat genom Europaparlamentets och rådets direktiv 2014/51/EU”. Hänvisningen till direktivet på detta statiska sätt görs i en rad av de föreslagna bestämmelserna i FRL och även i en bestämmelse i förslaget till lag om ändring i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige.</P>
<P class="p308 ft2"><SPAN class="ft3">Lagrådet </SPAN>har efterlyst de överväganden som ligger bakom den valda hänvisningstekniken och vilka konsekvenser vid tillämpningen som följer av att hänvisningarna till direktivet genomgående gjorts statiska. I de fall hänvisningen ska vara statisk bör den enligt Lagrådet utformas på så sätt att hänvisningen avser direktivet ”i lydelse enligt” Europaparlamentets och rådets direktiv 2014/51/EU.</P>
<P class="p794 ft2">Enligt regeringens mening är det en naturlig och praktisk ordning att göra hänvisningen till direktivet statisk i samtliga fall. Detta förklaras av att alla kommande <NOBR>EU-direktiv</NOBR> som ändrar Solvens <NOBR>II-direktivet</NOBR> kräver överväganden om genomförandeåtgärder på lagnivå i svensk rätt. I samband därmed kommer preciseringen ovan att – vid behov – uppdateras. Motsvarande lagstiftningsteknik har använts regelmässigt i lagstiftningen på finansmarknadsområdet (se exempelvis 1 kap. 5 § 7 och 29 lagen [2007:528] om värdepappersmarknaden, 1 kap. 5 § lagen [2004:46] om värdepappersfonder, 17 § lagen [2005:377] om straff för marknadsmissbruk vid handel med finansiella instrument och 1 kap. 3 § 12 lagen [2006:531] om särskild tillsyn över finansiella konglomerat). Regeringen delar däremot Lagrådets åsikt om lydelsen av den statiska hänvisningen.</P>
<P class="p795 ft103"><SPAN class="ft34">6.4</SPAN><SPAN class="ft128">Undantag från försäkringsrörelselagens tillämpningsområde beroende på storlek och verksamhet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t96">
<TR>
<TD colspan=3 class="tr25 td364"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag av en viss mindre storlek</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td365"><P class="p50 ft2">och med visst slag av verksamhet får beviljas undantag från försäk-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">ringsrörelselagens bestämmelser om solvens, offentliggörande och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td366"><P class="p50 ft2">grupptillsyn. En ansökan om undantag</P></TD>
<TD class="tr23 td65"><P class="p18 ft2">ska</P></TD>
<TD class="tr23 td367"><P class="p153 ft2">prövas av</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td366"><P class="p50 ft2">Finansinspektionen.</P></TD>
<TD class="tr26 td65"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td367"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p155 ft2">Ett försäkringsföretag av en viss mindre storlek och med ett visst</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
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<TD colspan=3 class="tr23 td365"><P class="p50 ft2">slag av verksamhet som har beviljats undantag ska åtminstone ha</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td366"><P class="p50 ft2">tillgångar som uppgår till ett belopp</P></TD>
<TD class="tr26 td65"><P class="p101 ft2">som</P></TD>
<TD class="tr26 td367"><P class="p153 ft2">motsvarar</P></TD>
<TD rowspan=2 class="tr51 td138"><P class="p19 ft2">207</P></TD>
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<TD class="tr38 td282"><P class="p18 ft24"> </P></TD>
<TD class="tr38 td65"><P class="p18 ft24"> </P></TD>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">208</P>
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<P class="p796 ft4">försäkringstekniska avsättningar för egen räkning, ett särskilt anpassat riskbaserat kapitalkrav, särskilt anpassade garantibelopp, en tillräcklig kapitalbas och ett företagsstyrningssystem som säkerställer att företaget styrs på ett sunt och ansvarsfullt sätt.</P>
<P class="p797 ft2">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om hur tillgångarna ska definieras, placeras och värderas, hur kapitalkravet ska beräknas, fastställande av garantibelopp, kapitalbasens nivå, sammansättning och beräkningen av denna samt hur företagsstyrningssystemet ska utformas.</P>
<P class="p798 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>De nuvarande bestämmelserna i försäk- ringsrörelselagen om möjlighet att i vissa situationer meddela undan- tag från lagens tillämpningsområde för företag som tillhandahåller assistansförmåner eller förmåner vid dödsfall som inte överstiger den genomsnittliga begravningskostnaden bör behållas.</P>
<P class="p610 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>avviker från regeringens förslag. Utredningen föreslår en särreglering i FRL för vissa av de försäkringsföretag som är undantagna enligt artikel 4 i Solvens <NOBR>II-direktivet</NOBR> och att lagen inte ska gälla för s.k. mikroförsäkringsföretag. Vidare föreslår utredningen att de nuvarande bestämmelserna i 1 kap. 19 och 20 §§ FRL om möjlighet att i vissa situationer meddela undantag från lagens tillämpningsområde ska upphävas.</P>
<P class="p92 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Konkurrensverket </SPAN>framhåller risken att införandet av särregler för mindre försäkringsföretag kan ge upphov till en gräns- dragningsproblematik som kan påverka konkurrensförutsättningarna, samt att dessa risker på ett tydligare sätt bör analyseras inom ramen för förslagets konsekvensanalys.</P>
<P class="p92 ft2"><SPAN class="ft3">Livförsäkringsutredningen </SPAN>anser att undantaget för mikroförsäkrings- företag inte bör genomföras och anför till skäl för detta bl.a. följande. Lokala skadeförsäkringsföretag och andra mikroförsäkringsföretag omfattas av de associationsrättsliga reglerna för ömsesidiga försäkrings- företag i nuvarande 12 eller 13 kap. FRL. Ett generellt undantag från FRL för vissa mindre företag kan således få som konsekvens bl.a. att företagen inte längre omfattas av någon associationsrättslig reglering, vilket bl.a. innebär att de inte längre omfattas av reglerna om förhållandet mellan delägarna inbördes. Som utredningen påpekar i annat samman- hang är ömsesidiga försäkringsbolag och tjänstepensionskassor särskilda försäkringsrättsliga associationer och till skillnad från försäkringsaktie- bolagen kan dessa båda företagsformer sägas vara beroende av ett försäkringstillstånd för sin existens. Det är heller inte lämpligt att lösa problemet genom regler om att angivna företag ska tillämpa de associationsrättsliga reglerna i FL. Berörda företag tvingas då genomgå ett ombildningsförfarande för att anpassa sig till ny associationsrättslig lagstiftning från grunden, vilket är komplicerat. Det kan rent av ifrågasättas om detta är möjligt, eftersom bl.a. överskottsfonder och överskottshanteringen förändras, andra regler gäller för styrningen och bolagsordningen, firmanamn måste ändras och registrering omprövas, etc. Förslaget om ett generellt undantag från FRL för mindre företag får också konsekvenser i redovisningshänseende, eftersom företaget då inte längre är ett försäkringsföretag som ska tillämpa FRL och därför inte heller omfattas av lagen (1995:1560) om årsredovisning i försäkrings-</P>
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<P class="p40 ft2">företag (ÅRFL). Finansinspektionen har dessutom ett särskilt bemyndi- gande att meddela förenklade redovisningsföreskrifter för denna typ av företag. Bemyndigandet har också utnyttjats varför denna typ av företag i dag omfattas av mycket förenklade redovisningsföreskrifter i nivå med vad som gäller för mindre ekonomiska föreningar, men anpassade till försäkringsverksamhet och ÅRFL. Om lokala försäkringsföretag inte längre omfattas av FRL, utan enbart skulle omfattas av FL, tvingas före- taget ändra sin redovisning och framdeles upprätta denna enligt helt nya redovisningsregler i bokföringslagen (1999:1078) och årsredovisnings- lagen (1995:1554, ÅRL) som inte är anpassade till försäkringsverksam- het. Även andra civilrättsliga konsekvenser kan uppstå om aktuella före- tag exkluderas från FRL. Det kan exempelvis ifrågasättas om det är möjligt att vid en avveckling överlåta försäkringsbestånd enligt reglerna om beståndsöverlåtelse i FRL. Det kan också ifrågasättas om företaget kan avvecklas genom frivillig eller tvångsvis likvidation. Vidare torde Finansinspektionen helt sakna möjligheter att hindra fortsatt verksamhet även om verksamheten bedöms som direkt skadlig för försäkrings- tagarna, eftersom det inte finns något tillstånd att återkalla. Det kan dessutom uppstå oklarheter och konsekvenser vid beskattning om företaget inte längre är ett försäkringsföretag enligt FRL. Mikroförsäk- ringsföretag måste därför omfattas av en liknande förenklad reglering som föreslagits för övriga mindre försäkringsföretag eller av en dispensordning på samma sätt som idag. Det bör också övervägas om inte alla mindre försäkringsföretag borde kunna klara av att tillämpa de förenklade rörelseregler som Solvens <NOBR>II-utredningen</NOBR> föreslår.</P>
<P class="p799 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>tillstyrker att försäkringsföretag, som inte omfattas av Solvens <NOBR>II-direktivet,</NOBR> regleras genom särskilda anpassade regler. Svensk Försäkring avstyrker dock utredningens förslag till särregleringen avseende skuldtäckning och kapitalkrav. Svensk Försäkring och <SPAN class="ft3">Finans- inspektionen </SPAN>lämnar också en mängd synpunkter på hur särregleringen i övrigt har utformats. Svensk Försäkring tillstyrker att de allra minsta försäkringsföretagen inte regleras alls och att de inte ska stå under tillsyn.</P>
<P class="p800 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer i huvudsak med regeringens förslag. Förslaget i utkastet till lagrådsremiss innehåller dock inte någon precisering av undantagets omfattning och inte heller något bemyndigande för regeringen eller den myndigheten som regeringen bestämmer att meddela föreskrifter om vilka bestämmelser som ska gälla för försäkringsföretag som beviljats undantag beroende på den storlek och det slag av verksamhet som bedrivs. Bedömningen i utkastet till lagrådsremiss är att nuvarande bestämmelserna i 1 kap. 19 och 20 §§ FRL om möjlighet att i vissa situationer meddela undantag från lagens tillämpningsområde ska behållas i sin helhet.</SPAN></P>
<P class="p801 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>anser att det i lag bör preciseras vilka bestämmelser som kan bli aktuella för undantag och vilka alternativa regler som ska gälla för det fall ett undantag medges. Om så inte blir fallet bör inspektionen ges en föreskriftsrätt i dessa delar, alternativt bör äldre regler gälla under en övergångsperiod. Finans- inspektionen önskar även att myndigheten ges vidare möjligheter än de som direkt följer av direktivet att upphäva ett medgivet undantag. <SPAN class="ft3">Svensk</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">209</P>
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<DIV>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">210</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2"><SPAN class="ft3">Försäkring </SPAN>menar – vad gäller undantag beroende på storlek – att de grundläggande bestämmelserna som anses lämpliga för dessa företag på sikt bör anges i lag. I avvaktan på att ett sådant regelkomplex arbetas fram bör äldre regler gälla under en övergångsperiod. <SPAN class="ft3">Försäkrings- juridiska föreningen </SPAN>anser att ett särskilt anmälningsförfarande, even- tuellt kompletterat med en viss rapporteringsskyldighet, ger tillräcklig kontroll över dessa mindre försäkringsföretag.</P>
<P class="p92 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">I artiklarna 3 och </SPAN><NOBR><SPAN class="ft2">5–12</SPAN></NOBR><SPAN class="ft2"> i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> undantas vissa särskilt angivna typer av verksamheter, tjänster och organisationer från direktivets tillämpnings- område. Artiklarna 3, </SPAN><NOBR><SPAN class="ft2">5–9,</SPAN></NOBR><SPAN class="ft2"> 11 och 12 ingår i den s.k. konsolideringen och dessa artiklar är därför redan genomförda i svensk rätt. När det gäller artikel 10.1 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> finns en motsvarande bestämmelse i 1 kap. 20 § 1 FRL som bör behållas. Genom artikel 4 i Solvens II- direktivet ändras artikel 3.1 i första skadeförsäkringsdirektivet och artikel 3.6 i konsoliderade livförsäkringsdirektivet som tidigare har genomförts i 19 § 1 och 20 § 2 FRL.</SPAN></P>
<P class="p689 ft2">Av artikel 4 i Solvens <NOBR>II-direktivet</NOBR> framgår kriterierna för att ett försäk- ringsföretag ska vara undantaget från direktivet. Undantaget gäller för företag som har en verksamhet som inte överstiger en viss storlek och under förutsättning att företaget inte bedriver viss typ av försäkrings- verksamhet. Enkelt uttryckt får enligt artikel 4.1 företagets bruttopremie- inkomster inte överstiga fem miljoner euro och de försäkringstekniska avsättningarna, såväl på solo- som gruppnivå, får inte överstiga 25 miljoner euro. Vidare får företaget inte erbjuda ansvarsförsäkring, kredit- och borgensförsäkring eller ha en verksamhet som överstiger en viss nivå. Samtliga villkor måste vara uppfyllda för att företaget ska vara undantaget.</P>
<P class="p92 ft2">Om något av de belopp som finns i kraven överskrids under tre på varandra följande år, ska direktivets bestämmelser tillämpas fr.o.m. det fjärde året (artikel 4.2). Om ett företag som ansöker om auktorisation förväntas överskrida de i artikeln angivna beloppen någon gång inom de följande fem åren ska direktivet tillämpas, vilket framgår av artikel 4.3. Direktivet ska upphöra att gälla för försäkringsföretag för vilka tillsynsmyndigheten har fastslagit att de angivna tröskelbeloppen inte överskrids (artikel 4.4). Undantaget gäller inte för företag som driver gränsöverskridande verksamhet eller verksamhet som sekundär- etablering. Artikel <NOBR>4.1–4.4</NOBR> ska inte hindra något försäkringsföretag från att ansöka om att få, eller att fortsätta att ha, auktorisation enligt direktivet (artikel 4.5).</P>
<P class="p744 ft2">Enligt nu gällande regler kan ett försäkringsföretag ansöka om att, helt eller delvis, undantas från enskilda bestämmelser i FRL. Prövningen görs från fall till fall och utförs av Finansinspektionen. Ömsesidiga försäkringsbolag och försäkringsföreningar vars verksamhet omfattar direkt skadeförsäkringsrörelse kan få undantag om verksamheten inte omfattar kredit- eller borgensförsäkring eller annan ansvarsförsäkring än sådan som är underordnad. Undantag kan fås om det finns möjlighet till uttaxering från delägare eller medlemmar, om den årliga premie- inkomsten från rörelsen inte överstiger fem miljoner euro och om minst hälften av premieinkomsten kommer från företagets delägare eller medlemmar. Lokala skadeförsäkringsbolag som bara meddelar assistans-</P>
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<P class="p40 ft4">försäkring i form av naturaförmåner och vars premieinkomst inte överstiger 200 000 euro kan också få undantag.</P>
<P class="p84 ft2">Försäkringsföretag som driver direkt livförsäkringsrörelse kan söka och få undantag om företaget bara erbjuder dödsfallsförsäkring och förmånerna inte överstiger den genomsnittliga begravningskostnaden för en avliden person eller utgår i annan form än pengar. Undantag kan också medges för försäkringsföreningar som uppfyller krav på uttaxeringsrätt för medlemmar och vars årliga premieinkomster inte överstiger ett belopp som motsvarar fem miljoner euro under en treårsperiod.</P>
<P class="p802 ft4">Utöver dessa generella bestämmelser om undantag kan ett ömsesidigt försäkringsbolag eller en försäkringsförening få nedsättning av det lagstadgade kravet på garantibelopp med högst en fjärdedel.</P>
<P class="p84 ft2">Bakgrunden till det nuvarande svenska systemet med tillstånds- eller registreringsplikt och individuella dispenser återges på flera ställen i tidigare utredningar. I Sverige finns flera mindre s.k. sockenbolag, vilka är lokala ömsesidigt bedrivna försäkringsföretag som försäkrar egendom. När 1982 års försäkringsrörelselag infördes, fördes samtliga dessa bolag in under lagen. Samtidigt medgav dåvarande Försäkringsinspektionen samtliga husdjurssockenbolag i princip generell befrielse från bestäm- melserna i lagen. När Sverige blev medlem i EU ändrades bestämmel- serna för att anpassas till det europeiska regelsystemet och dispens- möjligheterna anpassades till EU:s direktiv på skadeförsäkringsområdet, vilket medförde vissa förändringar av hur dispens kunde medges. Någon särskild övergångsregel infördes inte och frågan om hur de tidigare generella dispenserna förhöll sig till de nya reglerna klarlades inte. Finansinspektionen begärde 1995 hos regeringen att lokala ömsesidiga skadeförsäkringsbolag som uteslutande meddelar husdjursförsäkringar skulle undantas från försäkringsrörelselagens tillämpningsområde och därmed också från inspektionens tillsyn. Framställningen har inte lett till lagstiftning.</P>
<P class="p689 ft2">Av propositionen Ändrade försäkringsrörelseregler (prop. 1998/99:87 s. 154 f.) framgår bl.a. att det kan ifrågasättas om skälen för en särreg- lering är tillräckligt starka i fråga om mindre ömsesidiga bolag. Reger- ingen ansåg sig inte beredd att föreslå att olika mindre bolag helt skulle undantas från särregleringen, men att en översyn borde inledas. Vidare bedömdes att en näringsrättslig reglering är befogad med hänsyn till de allvarliga konsekvenser som kan uppkomma för direktförsäkringstagarna och andra ersättningsberättigade som kollektiv om försäkringsbolag inte kan fullgöra sina åtaganden och de särskilda förhållanden som hör samman med försäkring. Någon skillnad på grund av storleken på rörelsen gjordes inte, även om det ifrågasattes att det kunde finnas behov av en särskild reglering för mindre ömsesidiga bolag.</P>
<P class="p744 ft2">Hanteringen av små försäkringsföretag behandlades senast i proposi- tionen En ny försäkringsrörelselag (prop. 2009/10:246 s. 403 f.) Reger- ingen valde då att fortsätta att utnyttja <NOBR>EU-direktivens</NOBR> möjligheter till särbehandling av små försäkringsföretag och behöll ett dispensförfarande för dessa försäkringsföretag. Dessa företag omfattas således fullt ut av FRL om dispens inte beviljas. Som skäl för särbehandling anförde regeringen att en sådan behandling kan anses vara uttryck för en proportionalitetsprincip innebärande att kraven på mindre ömsesidiga</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">211</P>
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<DIV>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">212</P>
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<P class="p803 ft4">försäkringsbolag och försäkringsföreningar bör stå i rimlig proportion till riskerna i verksamheten samt att de mindre försäkringsföretagens överlevnad kraftigt kan försvåras av en för dem onödig och betungande reglering.</P>
<P class="p84 ft2">När det gäller dispensförfarandet anförde regeringen bl.a. följande som skäl för ett sådant förfarande. ”Ett sätt att särbehandla små försäkrings- företag är att införa ett generellt undantag från lagens tillämpningsom- råde, knutet till vissa beloppsgränser för premier, försäkringstekniska avsättningar eller något liknande. Ett annat sätt är att från fall till fall pröva lämpligheten av undantag efter ett dispensförfarande. Eftersom det rör sig om en mycket heterogen grupp av företag anser regeringen att det finns starka skäl för en lösning som innehåller ett dispensförfarande som möjliggör en individualiserad särbehandling av både ömsesidiga försäkringsbolag och försäkringsföreningar. Inom ramen för en indivi- duell dispensprövning kan tillsynsmyndigheten beakta de speciella förhållanden som finns i det enskilda företaget”. Regeringen hänvisade också till att en översyn av undantagen för mindre försäkringsföretag kommer att ske i samband med införandet av Solvens <NOBR>II-direktivet.</NOBR> Mot denna bakgrund föreslogs inte något generellt undantag från lagen beträf- fande mindre ömsesidiga försäkringsföretag och försäkringsföreningar.</P>
<P class="p804 ft2">Enligt regeringens mening äger de skäl för ett individuellt dispens- förande för små försäkringsföretag som anges i propositionen till nu gällande FRL fortfarande giltighet. Att uppmärksamma i det sammanhanget är att undantagen beträffande storlek och verksamhet i nu gällande direktiv – genomförda i 1 kap. 19 § 1 och 20 § 2 i nuvarande FRL – ersätts av bestämmelserna i artikel 4 i Solvens <NOBR>II-direktivet.</NOBR> Till detta ska läggas den stora mängd problem med utredningens förslag som remissinstanserna har pekat på, såväl när det gäller specialregleringen för mindre försäkringsföretag som att kategoriskt, helt undanta s.k. mikroföretag från reglering. Det kan helt enkelt konstateras att det är mycket svårt att skapa ett solvensregelverk i vid bemärkelse som passar för denna heterogena skara av små försäkringsföretag. En skara som dessutom endast omfattar ett tjugotal företag som grovt kan indelas i tre kategorier (mindre lokala bolag, större lokala bolag och mindre riksbolag). Dessa grupper innefattar såväl livförsäkringsföretag (inklusive sådana företag som enbart bedriver tjänstepensionsverksamhet) som skadeförsäkringsföretag (inklusive captivebolag). Övervägande skäl får därför anses tala för ett i huvudsak individuellt dispensförfarande i stället för genomförande av utredningens förslag i nu aktuella delar. Möjligheterna till särbehandling av små försäkringsföretag bör således även fortsättningsvis ges via ett sådant förfarande. Enligt regeringens mening är det inte tillräckligt med endast ett anmälningsförfarande som <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>föreslår.</P>
<P class="p805 ft2">Detta ställningstagande omfattar även fortsättningsvis dispens på grund av ett försäkringsföretags storlek och det slag av verksamhet som bedrivs (se artikel 4.1, 4.3 och 4.4. i Solvens <NOBR>II-direktivet).</NOBR> I dessa fall är det emellertid lämpligt att, som <SPAN class="ft3">Finansinspektionen </SPAN>påtalar, i lag preciseras vilka bestämmelser som kan bli aktuella för undantag. Det bör endast vara fråga om bestämmelserna om solvens, offentliggörande och grupptillsyn, dvs. förslagna bestämmelser i <NOBR>5–9,</NOBR> 16 och 19 kap. FRL. Ett försäkringsföretag av en viss, mindre storlek och med visst slag av</P>
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<DIV id="page_213">
<P class="p78 ft4">verksamhet bör därför kunna beviljas undantag från vissa av Prop. 2015/16:9 bestämmelserna i FRL. En ansökan om undantag på grund av ett försäkringsföretags storlek och verksamhet bör, i likhet med ansökningar</P>
<P class="p718 ft2">om dispens med stöd av nuvarande 1 kap. 19 och 20 §§, prövas av Finansinspektionen.</P>
<P class="p511 ft2">En sådan dispensregel får även anses genomföra bestämmelsen i direktivet om att alla försäkringsföretag har rätt att bedriva verksamhet helt enligt direktivets regler (se artikel 4.5).</P>
<P class="p511 ft2">För förutsägbarhetens skull bör regeringen eller den myndighet som regeringen bestämmer ges ett bemyndigande att meddela föreskrifter om vilka bestämmelser som ska gälla för försäkringsföretag som beviljas undantag beroende på storlek och verksamhet som bedrivs. Ett sådant bemyndigande ger möjlighet för regeringen eller annan myndighet att skapa flexibla regler om solvens och offentliggörande, anpassade bl.a. för de olika kategorierna av mindre försäkringsföretag. Om det visar sig att en sådan kommande reglering inte uppfyller kraven på tydlighet och förutsägbarhet bör, i enlighet med synpunkter från Finansinspektionen och <SPAN class="ft3">Svensk Försäkring</SPAN>, en ny alternativ lagreglering för mindre försäk- ringsföretag arbetas fram.</P>
<P class="p80 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att föreslaget bemyndigande att meddela föreskrifter om vilka bestämmelser som ska gälla för försäkringsföretag som beviljats undantag beroende på storlek bör begränsas och att åtminstone grunddragen i det regelsystem som ska gälla för dessa företag bör anges i lag. Bemyndigande ger möjligheter för regeringen att bemyndiga Finansinspektionen att utarbeta det alternativa regelverket i sin helhet. Lagrådets menar att en sådan ordning starkt kan ifrågasättas, särskilt eftersom det i andra bestämmelser i lagen förutsätts att ett kapitalkrav ska gälla även för dessa företag.</P>
<P class="p806 ft4">Regeringen delar Lagrådets bedömning att grunddragen i det kompletterande regelsystemet bör anges i lag.</P>
<P class="p511 ft2">Artikel 4.2. i Solvens <NOBR>II-direktivet</NOBR> innebär att Solvens <NOBR>II-direktivet</NOBR> ska tillämpas om ett överskridande av tröskelvärdena (beloppen) skett under tre på varandra följande år. En motsvarande bestämmelse bör föras in i FRL. För att Finansinspektionen ska få vetskap om ett sådant över- skridande bör det även införas en skyldighet för ett försäkringsföretag att snarast anmäla ett sådant överskridande till inspektionen.</P>
<P class="p807 ft4">Det saknas anledning att, såsom <SPAN class="ft47">Finansinspektionen </SPAN>önskar, ge myndigheten vidare möjligheter än de som direkt följer av direktivet att upphäva ett medgivet undantag. Däremot bör bestämmelserna om tillsyn</P>
<TABLE cellpadding=0 cellspacing=0 class="t86">
<TR>
<TD class="tr26 td115"><P class="p18 ft2">och ingripanden ändras för att fullt ut beakta</P></TD>
<TD class="tr26 td229"><P class="p18 ft2">de särregler för mindre</P></TD>
</TR>
<TR>
<TD class="tr26 td115"><P class="p18 ft2">försäkringsföretag som kan fastställas av</P></TD>
<TD class="tr26 td229"><P class="p18 ft2">Finansinspektionen (se</P></TD>
</TR>
<TR>
<TD class="tr27 td115"><P class="p18 ft13">avsnitt 17).</P></TD>
<TD class="tr27 td229"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p511 ft4">Nuvarande bestämmelser i 1 kap. 19 § 2 och i 1 kap. 20 § 1 FRL bör behållas oförändrade eftersom de genomför artiklarna 6 och 10.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p808 ft2">213</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">214</P>
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<P class="p26 ft1">7 Tillstånd för försäkringsföretag</P>
<P class="p809 ft34"><SPAN class="ft84">7.1</SPAN><SPAN class="ft113">Lämplighetsprövning</SPAN></P>
<P class="p810 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Gällande bestämmelser om Finansinspekt- ionens lämplighetsprövning av ledande befattningshavare (lednings- prövning) kvarstår. Kretsen av personer som ska omfattas av pröv- ningen utvidgas till att omfatta även personer som ansvarar för centrala funktioner i försäkringsföretaget.</P>
<P class="p811 ft2">Inom ramen för företagsstyrningsreglerna ska ett försäkringsföretag säkerställa att styrelsen, verkställande direktören, de som ska vara ersättare för någon av dem och alla de som ansvarar för centrala funktioner i företaget uppfyller samma krav på lämplighet. Sanktions- bestämmelserna mot de försäkringsföretag som inte uppfyller lämp- lighetskravet för ledande befattningshavare utvidgas till att även omfatta personer som ansvarar för centrala funktioner.</P>
<P class="p812 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens. Utred- ningen föreslår att försäkringsföretaget ska se till att den utpekade personkretsen och deras ersättare uppfyller lämplighetskraven samt att även ersättare till sådana personer som ansvarar för en central funktion ska omfattas av anmälningsskyldigheten till Finansinspektionen. Utred- ningen föreslår även att företaget ska anmäla när personer har ersatts på grund av att dessa inte längre uppfyller lämplighetskraven och att det gällande lämplighetskravet ska ersättas med ett krav på gott anseende och en god integritet.</P>
<P class="p252 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Svensk Försäkring </SPAN>anser att Finansinspektionens granskning bör avse företagens processer eller åtminstone inte mer än de lämplighetskrav som respektive företag ställer upp. Dessutom bör inspektionen ta emot information om de berörda. Om inspektionen ska pröva lämpligheten hos samtliga berörda, kan detta medföra praktiska och juridiska problem, t.ex. i samband med rekryteringar. <SPAN class="ft3">Försäkrings- juridiska föreningen </SPAN>anser att det är något oklart i vad mån företaget ska lämplighetspröva och redovisa till inspektionen, eller om det alltjämt är inspektionen som ska lämplighetspröva. Föreningen menar att det är ytterst angeläget att klarlägga vem som ska pröva lämpligheten, inte minst ur ett arbetsrättsligt perspektiv. Även <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>anser att det är oklart vilken roll Finansinspektionen har i lämplighets- prövningen.</P>
<P class="p813 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p324 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>anser att det dessutom bör införas en bestämmelse om lämplighetsprövning av styrelsen i dess helhet. <SPAN class="ft3">Svensk Försäkring </SPAN>anför att det får anses oproportionerligt att sanktionsbestämmelserna mot de försäkringsföretag som inte uppfyller lämplighetskravet för ledande befattningshavare utvidgas till att även omfatta personer som ansvarar för centrala funktioner. <SPAN class="ft3">Försäkrings- juridiska föreningen </SPAN>anser att kretsen för lämplighetsprövning inte bör utvidgas till att även omfatta personer som ansvarar för centrala</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_215">
<P class="p654 ft4">funktioner. <SPAN class="ft47">Sveriges Advokatsamfund </SPAN>efterfrågar ett förtydligande av hur Prop. 2015/16:9 Finansinspektionens lämplighetsprövning förhåller sig till försäkrings-</P>
<P class="p814 ft2">företagens prövning inom ramen för företagsstyrningsreglerna. <SPAN class="ft46">Bakgrund: </SPAN>I artikel 42.1 i Solvens <NOBR>II-direktivet</NOBR> anges att ett försäk-</P>
<P class="p707 ft2">ringsföretag ska se till att alla personer som leder företagets verksamhet eller utför andra centrala funktioner vid varje tidpunkt uppfyller följande krav:</P>
<P class="p815 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft27">Deras kvalifikationer, kunskaper och erfarenheter inom verksam- hetsområdet är tillräckliga för att kunna utöva en sund och ansvarsfull företagsledning.</SPAN></P>
<P class="p548 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">Deras anseende och integritet motsvarar högt ställda krav.</SPAN></P>
<P class="p67 ft2">Av artikel 42.2 framgår att ett försäkringsföretag ska meddela tillsyns- myndigheten varje förändring av den personkrets som leder verksam- heten eller har ansvaret för andra centrala funktioner och därvid lämna alla uppgifter som är nödvändiga för att man ska kunna bedöma om nytillkomna medlemmar av företagsledningen har den lämplighet som krävs.</P>
<P class="p67 ft2">Av artikel 42.3 framgår att försäkringsföretag ska underrätta sina tillsynsmyndigheter om någon av de personer som avses i artikel 42.1 och 42.2 har ersatts på grund av att personen inte längre uppfyller lämplighetskraven.</P>
<P class="p816 ft2">I kommissionens delegerade förordning (EU) 2015/35<SPAN class="ft35">16 </SPAN>föreskrivs i artikel 258.1 c försäkringsföretaget ska säkerställa att medlemmarna i <NOBR>förvaltnings- ,</NOBR> lednings- och tillsynsorganet tillsammans har nödvändiga kvalifikationer, kompetenser och yrkeserfarenheter på de relevanta verksamhetsområdena så att de effektivt och professionellt kan leda och övervaka försäkringsföretaget.</P>
<P class="p67 ft2">Enligt FRL ska den som ska ingå i styrelsen för ett försäkringsföretag och vara verkställande direktör, eller dennes ställföreträdande, ha de insikter och den erfarenhet som måste krävas av den som deltar i ledningen av ett försäkringsföretag och även i övrigt vara lämplig för uppgiften (2 kap. 4 § 4).</P>
<P class="p685 ft2">Av FRL framgår att Finansinspektionen ska återkalla företagets till- stånd om någon som ingår i företagets styrelse eller är dess verkställande direktör inte uppfyller lämplighetskraven (16 kap. 8 §). Detta får dock bara ske om inspektionen först har beslutat att anmärka på att personen ingår i styrelsen eller är verkställande direktör.</P>
<P class="p817 ft46">Skälen för regeringens förslag</P>
<P class="p818 ft3">Personkretsen</P>
<P class="p819 ft4">Av Solvens <NOBR>II-direktivet</NOBR> följer att försäkringsföretaget ska se till att alla som leder verksamheten eller utför andra centrala funktioner ska uppfylla lämplighetskraven. Anmälningsskyldigheten till tillsynsmyndigheten begränsas dock till personer som leder verksamheten eller har ansvaret för en central funktion. Personkretsen som ska uppfylla lämplighets-</P>
<P class="p820 ft107"><SPAN class="ft112">16 </SPAN>Kommissionens delegerade förordning (EU) 2015/35 av den 10 oktober 2014 om komplettering av Europaparlamentets och rådets direktiv 2009/138/EG om upptagande och</P>
<P class="p523 ft43">utövande av försäkringsverksamhet (Solvens II).</P>
<P class="p62 ft2">215</P>
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<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">216</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft4">kraven är således vidare än den som omfattas av anmälningsskyldigheten till tillsynsmyndigheten.</P>
<P class="p84 ft2">I artikel 42 preciseras inte vilka centrala funktioner som avses. Viss vägledning kan dock hämtas av skäl 33 i direktivet som anger att de funktioner som ingår i företagsstyrningssystemet anses vara nyckelfunkt- ioner. Funktionerna som ingår i systemet är funktionerna för riskhan- tering, regelefterlevnad, internrevision och aktuarie. Vidare anges i skäl 34 att alla som utför arbete i nyckelfunktioner ska vara lämpliga för sin uppgift, men att anmälningsskyldigheten till tillsynsmyndigheten begrän- sas till de personer som innehar nyckelfunktioner. För att skapa en tydlig reglering kring avgränsningen av de lagstadgade lämplighetskraven, bör en bestämmelse införas i lagen som preciserar vilka de centrala funktio- nerna är. I lag bör således fastställas att ett försäkringsföretag ska ha funktioner för riskhantering, regelefterlevnad och internrevision samt en aktuariefunktion.</P>
<P class="p92 ft2">Såväl skyddsbehov som samhällsintresse talar, enligt regeringens mening, för att behålla gällande bestämmelser om lämplighetsprövning (s.k. ledningsprövning) för att garantera samhällets insyn och påverkan i vem som ingår i ledningen för ett försäkringsföretag (jfr prop. 1995/96:173 s. 64 f.). Det förhållandet att motsvarande ledningsprövning företas inom andra delar av finansmarknadsområdet talar också för en bibehållen ordning.</P>
<P class="p593 ft2"><SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>anser att kretsen för lämplighets- prövning inte bör utvidgas till att även omfatta personer som ansvarar för centrala funktioner. Enligt föreningen är det missvisande att säga att dessa personer deltar i styrningen av ett försäkringsförertag. Enligt regeringens mening finns emellertid övervägande skäl för att utvidga Finansinspektionens lämplighetsprövning till samtliga personer som ansvarar för en central funktion. Den som ansvarar för en central funktion har enligt direktivet ansetts ha en viktig och betydelsefull ställning och kraven på dessa personer ska därför vara höga. Att sådana personer uppfyller lämplighetskraven bör prövas redan i samband med tillståndsgivningen. Inspektionen bör likaså ha befogenhet att ingripa mot företaget för det fall att lämplighetskraven i ett senare skede av verksamheten inte är uppfyllda.</P>
<P class="p116 ft2">I sammanhanget bör uppmärksammas att det i <NOBR>EU-förordningen</NOBR> på nivå 2 föreskrivs att försäkringsföretaget ska säkerställa att styrelsens samlade kompetens är tillräcklig. Finansinspektionen måste således, i samband med prövningen av enskilda styrelseledamöter, också kunna säkerställa detta krav. Som <SPAN class="ft3">Lagrådet </SPAN>påpekar får någon svensk lagreglering emellertid inte ske av styrelsens samlade kompetens, eftersom en motsvarande bestämmelse finns i en direkt tillämplig EU- förordning. Föreslagen reglering om detta bör således slopas. Det kan dock konstateras att ett försäkringsföretag ska lämna de upplysningar om sin verksamhet som inspektionen begär (se nu gällande 14 kap. 5 § FRL). Finansinspektionen har även bemyndigats att meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen (14 kap. 18 § 1 FRL och 7 kap. 2 § 35 FRF). Detta innebär således att Finansinspektionen har möjlighet att begära in de uppgifter som krävs för att inspektionen ska kunna bedöma om styrelsen i sin helhet uppfyller lämplighetskraven enligt solvesregelverket.</P>
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<DIV>
<DIV id="id_1">
<P class="p84 ft2">För att genomföra artikel 42 måste emellertid Finansinspektionens prövning kompletteras med en lämplighetsprövning som försäkringsföre- taget ska göra inom ramen för företagsstyrningssystemet (se avsnitt 15.2). Försäkringsföretag ska således säkerställa att styrelsen, verkstäl- lande direktören, de som ska vara ersättare för någon av dem och alla de som ansvarar för centrala funktioner i företaget uppfyller samma krav på lämplighet.</P>
<P class="p92 ft2">Av 10 § i Finansinspektionens föreskrifter (FFFS 2009:3) om ägar- och ledningsprövning följer att ett försäkringsföretag ska informera Finansin- spektionen i samband med att företaget utser styrelseordförande, styrelse- ledamot, styrelsesuppleant, verkställande direktör eller dennes ställföre- trädare. Den nu gällande, allmänna anmälningsskyldigheten enligt tidigare direktiv har således genomförts i svensk rätt genom myndighets- föreskrifter med stöd av bemyndigandet i 2 kap. 19 § 1 FRL. En möjlig- het vore således att låta den utvidgade personkretsen återspeglas i bemyndigandet, dvs. att bemyndigandet skulle utvidgas till personer som avses ansvara för en central funktion. Även direktivets krav på att företaget ska anmäla personer som inte längre uppfyller kompetens- kraven skulle kunna genomföras genom föreskrifter inom ramen för det befintliga bemyndigandet.</P>
<P class="p610 ft2">Regeringen anser dock det vara lämpligt att direkt i lag – inom ramen för företagsstyrningssystemet – ålägga försäkringsföretaget att snarast till Finansinspektionen anmäla ändringar av vilka som ingår i dess ledning eller som ansvarar för en central funktion i företaget. Försäkringsföretaget bör även åläggas att underrätta inspektionen om någon av de personer som har ersatts inte längre har ansetts uppfylla lämplighetskraven.</P>
<P class="p821 ft2">På detta sätt skapas en tydlig och klar reglering kring dessa lednings- prövningsfrågor – en tydlighet som efterfrågas av <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>och <SPAN class="ft3">Advokatsamfundet</SPAN>. Uppdelningen har sin grund i att det företagsstyrningssystem som blir följden av ett genomförande i nationell rätt av direktivbestämmelserna på detta område – kompletterat med bestämmelser i kommissionens delegerade förordning (EU) 2015/35 – ska utgöra en detaljerad ram inom vilken varje försäkringsföretag ska utforma sitt system. I denna ram ingår som framgått även lämplighetsprövning av vissa befattningshavare. Detta system ska fastställas och fortlöpande omprövas av styrelsen. Styrelsen har det yttersta ansvaret för att systemet för företagsstyrning följs. Ett system således på beskrivet sätt skiljt från bl.a. den lämplighetsprövning som Finansinspektionen föreslås ansvara för. Den uppdelning av lämplig- hetsprövningen som föreslås torde därför innebära att företagen inte kommer att drabbas av de av <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Advokatsamfundet </SPAN>befarade juridiska och praktiska svårigheter.</P>
<P class="p116 ft4">Därtill anser regeringen att Finansinspektionen ska ges möjlighet att ingripa om personer som ansvarar för en central funktion inte uppfyller lämplighetskraven. Dessa personer har mycket viktiga funktioner inom försäkringsföretaget och bör även i detta sammanhang jämställas med ledande befattningshavare i företaget, Personkretsen i nu gällande 16 kap. 8 § FRL bör därför utvidgas till att även omfatta sådana personer. En sådan utvidgning kan inte befaras leda till oproportionerliga</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">217</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_218">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p18 ft2">ingripandemöjligheter för Finansinspektionen, något som <SPAN class="ft3">Svensk</SPAN></P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2"><SPAN class="ft3">Försäkring </SPAN>emellertid anser.</P></TD>
</TR>
<TR>
<TD class="tr37 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td269"><P class="p18 ft3">Kompetenskraven</P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td269"><P class="p18 ft2">Av direktivet följer att den utpekade personkretsen ska uppfylla angivna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämplighetskrav. De angivna kraven som i den engelska språkversionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">benämns ”fit and proper” har i den svenska språkversionen översatts till</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">krav på kvalifikationer, kunskaper och erfarenheter samt anseende och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">integritet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Dessa kompetenskrav får anses redan i huvudsak omfattas av nu</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">gällande lydelse av 2 kap. 4 § 4 FRL. I och med att den personkretsen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som ska prövas av Finansinspektionen utökas till att även omfatta de som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ansvarar för en central funktion i företaget, bör dock bestämmelsen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ändras till att dessa personer ska ha de insikter och den erfarenhet som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">måste krävas av den som deltar i styrningen av ett försäkringsföretag och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">även i övrigt är lämplig för en sådan uppgift.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I sammahanget kan noteras att dagens regler innebär en djupgående</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">lämplighetsprövning från Finansinspektionens sida. Den innefattar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inhämtande av uppgifter från t.ex. Rikspolisstyrelsen, Bolagsverket,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Skatteverket, Kronofogdemyndigheten och företag som erbjuder</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kreditupplysningar. Härutöver tas underlag in från försäkringsföretaget</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">för bedömning av bl.a. intressekonflikter.</P></TD>
</TR>
<TR>
<TD class="tr37 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td269"><P class="p18 ft3">Styrkande av gott anseende</P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td269"><P class="p18 ft2">Det bör särskilt uppmärksammas att artikel 43 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">under vissa förhållanden kräver att visst underlag från en annan med-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lemsstat godtas till styrkande av gott anseende. Eftersom någon reglering</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">av frågan om vilka dokument som ska godtas som bevis på en persons</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämplighet inte kommer att införas i lag, saknas skäl för införande av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelser om godtagande av motsvarande dokument från en annan</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">medlemsstat på denna författningsnivå.</P></TD>
</TR>
</TABLE>
<P class="p822 ft1">8 Verksamhet i ett annat land inom EES</P>
<P class="p823 ft86"><SPAN class="ft84">8.1</SPAN><SPAN class="ft85">Överföring av uppgifter m.m. vid sekundäretablering inom EES</SPAN></P>
<P class="p824 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Kravet på innehållet i det intyg som Finans- inspektionen ska lämna till tillsynsmyndigheten i värdlandet i sam- band med ett försäkringsföretags etablering av filial eller general- agentur (sekundäretablering) i ett annat land inom EES utvidgas till att omfatta om företaget uppfyller solvenskapitalkravet och minimi- kapitalkravet.</P>
<P class="p825 ft31"><SPAN class="ft124">Utredningens bedömning</SPAN>: Utredningen bedömer att artikel 146 i Solvens <NOBR>II-direktivet</NOBR> inte föranleder några genomförandeåtgärder.</P>
<P class="p826 ft2">218</P>
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<P class="p769 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Remissinstanserna har inte några invändningar Prop. 2015/16:9 mot utredningens bedömning.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p708 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 146 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om bl.a. överföring av uppgifter mellan tillsynsmyn- digheter vid etablering av filial. Enligt artikel 13.11 avses med filial en agentur eller en filial till ett försäkringsföretag. Bestämmelserna har sin motsvarighet i de äldre direktiven (se artikel 10 i första skadeförsäkrings- direktivet, artikel 32 i tredje skadeförsäkringsdirektivet och artikel 40 i konsoliderade livförsäkringsdirektivet). Dessa äldre bestämmelser har genomförts genom 3 kap. <NOBR>2–5</NOBR> §§ FRL.</P>
<P class="p10 ft4">Bestämmelserna i artikel 146 kräver inga ändringar i de nuvarande svenska bestämmelserna utöver att det intyg som Finansinspektionen ska lämna enligt 3 kap. 2 § första stycket FRL – om förutsättningar för detta är uppfyllda – ska avse om försäkringsföretaget uppfyller solvenskapital- kravet och minimikapitalkravet, och inte som i gällande rätt, om före- taget har en tillräcklig kapitalbas.</P>
<P class="p827 ft86"><SPAN class="ft34">8.2</SPAN><SPAN class="ft85">Anmälan från hemmedlemsstaten vid gränsöverskridande verksamhet</SPAN></P>
<P class="p828 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Kravet på innehållet i det intyg som Finans- inspektionen ska lämna till tillsynsmyndigheten i värdlandet när ett försäkringsföretag avser att bedriva gränsöverskridande verksamhet i ett annat land inom EES utvidgas till att omfatta om företaget upp- fyller solvenskapitalkravet och minimikapitalkravet.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens bedömning: </SPAN>Utredningen bedömer att artikel 148 i Solvens <NOBR>II-direktivet</NOBR> inte föranleder några genomförandeåtgärder.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Remissinstanserna har inte några invändningar mot utredningens bedömning.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 148 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om den anmälan som tillsynsmyndigheten i hem- landet ska göra till tillsynsmyndigheten i värdlandet när ett försäkrings- företag i hemlandet avser att bedriva gränsöverskridande verksamhet i andra länder inom EES. Bestämmelserna har sin motsvarighet i de äldre direktiven (se artikel 16 i andra skadeförsäkringsdirektivet, artikel 35 i tredje skadeförsäkringsdirektivet och artikel 42 i konsoliderade livför- säkringsdirektivet). Dessa äldre bestämmelser har genomförts genom 3 kap. <NOBR>17–20</NOBR> §§ FRL.</P>
<P class="p829 ft2">Bestämmelserna i artikel 148 kräver inga ändringar i de nuvarande</P>
<P class="p523 ft129">svenska bestämmelserna utöver att det intyg som Finansinspektionen ska</P>
<P class="p62 ft2">219</P>
</DIV>
<DIV id="page_220">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">lämna enligt 3 kap. 17 § FRL – om förutsättningar för detta är uppfyllda</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">– ska avse om försäkringsföretaget uppfyller solvenskapitalkravet och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">minimikapitalkravet, och inte som i gällande rätt, om företaget har en</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">tillräcklig kapitalbas.</P></TD>
</TR>
</TABLE>
<P class="p830 ft86">8.3 Ändrade uppgifter vid gränsöverskridande verksamhet</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Den ändring i Solvens <NOBR>II-direktivets</NOBR> bestämmelser om friheten att tillhandahålla tjänster som görs genom omnibus <NOBR>II-direktivet</NOBR> kräver ingen lagstiftningsåtgärd.</P>
<P class="p832 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>I artiklarna 145 och 146 i Solvens <NOBR>II-direktivet</NOBR> finns som nämnts bestämmelser om <SPAN class="ft3">sekundär- etablering</SPAN>. Enligt artikel 145.1 ska ett försäkringsföretag som önskar etablera en filial inom en annan medlemsstats territorium underrätta tillsynsmyndigheten i hemlandet om detta, och i artikel 145.2 och 145.3 finns närmare bestämmelser om vilka uppgifter som ska lämnas i samband med en sådan underrättelse. I artikel 145.4 finns bestämmelser om vad som ska gälla om de uppgifter som har lämnats i underrättelsen ändras. Enligt artikel 146 ska tillsynsmyndigheten i hemlandet – efter prövning – överföra uppgifterna till tillsynsmyndigheten i värdlandet.</P>
<P class="p508 ft2">I artiklarna 147 och 148 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om <SPAN class="ft3">gränsöverskridande verksamhet </SPAN>(utan sekundäretablering). Enligt artikel 147 ska försäkringsföretag som har för avsikt att börja bedriva gränsöverskridande verksamhet anmäla detta till tillsynsmyndigheten i hemlandet, som sedan i sin tur ska lämna en anmälan till tillsynsmyndigheten i värdlandet. Enligt artikel 148 ska tillsynsmyndig- heten i hemlandet – efter prövning – överföra vissa uppgifter till tillsyns- myndigheten i värdlandet.</P>
<P class="p565 ft2">Enligt artikel 149 i Solvens <NOBR>II-direktivet</NOBR> ska ändringar i de uppgifter som har lämnats vid <SPAN class="ft3">sekundäretablering </SPAN>enligt artikel 145 omfattas av det system med förhandsanmälan och anmälan som finns för <SPAN class="ft3">gränsöver- skridande verksamhet utan sekundäretablering </SPAN>i artikel 147 och 148. Hänvisningen till artikel 145 i artikel 149 synes vara en uppenbar felskrivning.</P>
<P class="p679 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.38 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">ersätts hänvisningen i artikel 149 till artikel 145 med en hänvisning till artikel 147. Eftersom det svenska genomförandet av de nu aktuella bestämmelserna har grundats på de ”riktiga” bestämmelserna i det konsoliderade livförsäk- ringsdirektivet och det tredje skadeförsäkringsdirektivet, och alltså inte på den felaktiga konsolideringen i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> finns det inget</SPAN></P>
<P class="p455 ft2">220</P>
</DIV>
<DIV id="page_221">
<P class="p536 ft31">behov av att genomföra den ”rättelse” av Solvens <NOBR>II-direktivet</NOBR> som sker Prop. 2015/16:9 genom omnibus <NOBR>II-direktivet.</NOBR></P>
<P class="p833 ft131"><SPAN class="ft1">9</SPAN><SPAN class="ft130">Grundläggande bestämmelser om ett försäkringsföretags rörelse</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t96">
<TR>
<TD class="tr40 td161"><P class="p834 ft34">9.1</P></TD>
<TD class="tr40 td350"><P class="p20 ft34">Stabilitetsprincipen och det nya</P></TD>
<TD class="tr40 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr39 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td350"><P class="p20 ft34">solvensregelverket</P></TD>
<TD class="tr39 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr64 td351"><P class="p18 ft132"> </P></TD>
<TD class="tr60 td138"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Stabilitetsprincipen behålls i sin nuvarande</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">lydelse som en allmän portalparagraf i försäkringsrörelselagen.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>avviker från regeringens förslag. Utredningens</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">förslag innebär att de nya bestämmelserna om solvenskapitalkrav,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kapitalbas, företagsstyrning och tillsyn som införs till följd av Solvens II-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">direktivet ersätter den nuvarande stabilitetsprincipen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>avstyrker utredningens för-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">slag att slopa stabilitetsprincipen och föreslår att bestämmelsen behålls i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">sin nuvarande lydelse som en allmän portalparagraf i FRL. <SPAN class="ft3">Juridiska</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft3">fakultetsnämnden vid Stockholms universitet <SPAN class="ft2">menar att det kan finnas</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">behov av en regel liknande den nuvarande stabilitetsprincipen och att det</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">bör analyseras vidare huruvida en stabilitetsprincip liknande den</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">nuvarande verkligen står i strid med en ändamålstolkning av bestäm-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">melserna i Solvens <NOBR>II-direktivet.</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Försäkrings-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2"><SPAN class="ft3">juridiska förening </SPAN>avstyrker att stabilitetsprincipen behålls och hävdar att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">det inte finns något utrymme i förhållande till <NOBR>EU-reglerna</NOBR> för att behålla</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">den principen. Även <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>ställer sig tveksamt till att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">behålla principen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Den allmänna stabilitetsprincipen i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">4 kap. 1 § FRL innebär att en försäkringsrörelse ska drivas med en för</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">rörelsens omfattning och art tillfredsställande soliditet, likviditet och</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kontroll över försäkringsrisker, placeringsrisker och rörelserisker, så att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">åtagandena mot försäkringstagarna och andra ersättningsberättigade på</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">grund av försäkring kan fullgöras. Finansinspektionen får meddela</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">föreskrifter om vilka åtgärder ett försäkringsföretag ska vidta för att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">uppfylla de krav på soliditet, likviditet och riskhantering som avses i nu</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">nämnd bestämmelse (se 4 kap. 18 § 1 FRL och 7 kap. 2 § 7 försäkrings-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">rörelseförordningen [2011:257]).</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Denna allmänna stabilitetsprincip utgör således en övergripande</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">förklaring av det grundläggande syftet med försäkringsrörelseregler-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingen, nämligen att försäkringsrörelse alltid ska bedrivas på ett sådant</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">sätt att försäkringsföretagen kan infria sina åtaganden gentemot</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td355"><P class="p18 ft2">försäkringstagarna och andra ersättningsberättigade Detta syfte bär även</P></TD>
<TD rowspan=2 class="tr47 td138"><P class="p19 ft2">221</P></TD>
</TR>
<TR>
<TD class="tr64 td161"><P class="p18 ft132"> </P></TD>
<TD class="tr64 td350"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_222">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">222</P>
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<P class="p40 ft4">upp Solvens <NOBR>II-direktivet,</NOBR> vilket framgår bl.a. av skäl 16 till direktivet. Detta har <SPAN class="ft47">Finansinspektionen </SPAN>också uppmärksammat i sitt remissvar över utredningens förslag. Dagens stabilitetsregel ligger alltså i linje med ändamålen med Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p84 ft2">Den allmänna stabilitetsprincipen fungerar som en direkt handlings- regel för försäkringsföretagen och som en vägledande regel för Finans- inspektionen i tillsynsarbetet. Den kompletterar således övriga rörelse- regler genom att den är en utgångspunkt vid tolkningen av andra rörelse- regler, men även som stöd för reglering av företeelser som ännu saknar tydlig reglering i FRL.</P>
<P class="p84 ft47">Svensk Försäkring <SPAN class="ft4">och </SPAN>Försäkringsjuridiska föreningen <SPAN class="ft4">avstyrker att stabilitetsprincipen behålls och hävdar att det inte finns något utrymme i förhållande till </SPAN><NOBR><SPAN class="ft4">EU-reglerna</SPAN></NOBR><SPAN class="ft4"> för att behålla den principen. Även </SPAN>Sveriges Advokatsamfund <SPAN class="ft4">ställer sig tveksamt till att behålla principen.</SPAN></P>
<P class="p84 ft2">Jämfört med de nu gällande försäkringsdirektiven innehåller Solvens <NOBR>II-direktivet</NOBR> mer utförliga regler i många avseenden. Dessutom omfattar det samlade Solvens <NOBR>II-regelverket</NOBR> detaljregler i EU- förordningar på nivå 2. Detta regelverk kommer även att innehålla detaljerade regler på nivå 2,5 och vägledande riktlinjer och rekommendationer från Eiopa. Detta till trots, bedöms den allmänna stabilitetsprincipen ändå ha fortsatt praktisk betydelse för tolkningen och tillämpningen av försäkringsrörelsereglerna. Någon fullständig detaljreglering är det ändå inte fråga om. En stor del av regelverket kommer att vara principbaserat och dessutom följa proportionalitets- principen, vilket ger ytterligare utrymme för flexibilitet i tolkning och tillämpning så att hänsyn kan tas till verksamhetens omfattning och art (se avsnitt 9.3.3 om föreslagen proportionalitetsregel).</P>
<P class="p821 ft2">Det bör även i sammanhanget uppmärksammas att försäkrings- branschen kännetecknas av en snabb utveckling av både produkter och affärsmodeller. Utvecklingstakten är ofta betydligt snabbare än lagstift- ningsprocessen, såväl på <NOBR>EU-nivå</NOBR> som på nationell nivå. Det innebär att det med stor sannolikhet kommer att förekomma företeelser inom försäk- ringsområdet som saknar direkt reglering. I dessa fall är det av värde att lagstiftningen innehåller en allmän princip som kan styra utvecklingen i en riktning som är förenlig med det övergripande stabilitetssyftet.</P>
<P class="p610 ft2">Till detta kommer att det i annan lagstiftning på det finansiella området har ansetts möjligt att behålla allmänna rörelsekrav som liknar stabili- tetsprincipen även när lagstiftningen till största delen vilar på <NOBR>EU-rättslig</NOBR> grund. Såväl lagen (2004:297) om bank- och finansieringsrörelse som lagen (2007:528) om värdepappersmarknaden innehåller övergripande principer om soliditet, likviditet och riskhantering (se 6 kap. 1 och 2 §§ lagen om bank- och finansieringsrörelse samt 8 kap. 3 och 4 §§ lagen om värdepappersmarknaden). Dessa regler föreskriver att verksamheten i instituten ska drivas på ett sådant sätt att institutets förmåga att fullgöra sina förpliktelser inte äventyras. Dessutom uppställs allmänna principer om riskhantering. Både till lydelse och till funktion liknar de alltså stabilitetsprincipen i FRL. <NOBR>Soliditets-,</NOBR> likviditets- och riskhanterings- reglerna i lagen om bank- och finansieringsrörelse och i lagen om värde- pappersmarknaden vilar på nationell grund och är inte föranledda av någon direktivbestämmelse med motsvarande innehåll (se prop. 2002/03:139 s. <NOBR>273–276</NOBR> samt 529 och 530). Avslutningsvis bör nämnas</P>
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<P class="p654 ft4">att Finansinspektionen i nu nämnda fall har bemyndigats att meddela Prop. 2015/16:9 föreskrifter om vilka åtgärder som ett kreditinstitut eller ett värdepappersbolag ska vidta för att uppfylla de krav på soliditet,</P>
<P class="p523 ft2">likviditet och riskhantering som avses i nyss nämnda bestämmelser.</P>
<P class="p67 ft4">I likhet med Finansinspektionen och <SPAN class="ft47">Juridiska Fakultetsnämnden vid Stockholms universitet </SPAN>anser regeringen således att det även i den nya försäkringsrörelseregleringen – som bygger på Solvens <NOBR>II-regelverket</NOBR> – finns behov av en portalparagraf av samma art som den nu gällande stabilitetsprincipen. Av skäl som anförts ovan bedöms en sådan princip inte strida mot en ändamålstolkning av Solvens <NOBR>II-direktivet.</NOBR> Stabilitets- principen bör således behållas i sin nuvarande lydelse.</P>
<P class="p835 ft86"><SPAN class="ft34">9.2</SPAN><SPAN class="ft85">God försäkringsstandard och information till försäkringstagarna</SPAN></P>
<P class="p828 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Kravet på god försäkringsstandard behålls som en grundläggande bestämmelse för ett försäkringsföretags rörelse. Även kravet på information till försäkringstagarna och andra ersätt- ningsberättigade på grund av försäkringar behålls. Vidare behålls bemyndigandena för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de åtgärder som ett försäk- ringsföretag ska vidta för att uppfylla lagens krav på god försäkrings- standard och om vilken information som ett försäkringsföretag ska lämna till försäkringstagare och andra ersättningsberättigade på grund av försäkringar.</P>
<P class="p836 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Enligt utredningens förslag begränsas dock tillämpningsområdet för principen om god försäkringsstandard uttryckligen till att avse ett försäkringsföretags anskaffning av försäkringar, skadereglering samt företagets övriga behandling av försäkringstagare, försäkrade och andra ersättningsberättigade på grund av försäkringar. Vidare föreslår utred- ningen ett slopande av bemyndigandet för Finansinspektionen att meddela föreskrifter om vilka åtgärder som ett försäkringsföretag ska vidta för att uppfylla kravet på god försäkringsstandard.</P>
<P class="p837 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Svensk Försäkring </SPAN>tillstyrker utredningens förslag till utformning av regeln om god försäkringsstandard. Svensk Försäkring anmärker att omfattningen av kravet på god försäkringsstandard är oklar samt att bestämmelsen reser frågan om räckvidden av Finansinspekt- ionens tillsyn, särskilt i förhållande till relevant civilrättslig lagstiftning.</P>
<P class="p770 ft3">Juridiska Fakultetsnämnden vid Stockholms universitet <SPAN class="ft2">pekar på att den hittillsvarande standardprincipen (bestämmelsen om god försäkrings- standard) inte varit begränsad till enbart den egentliga försäkrings- rörelsen utan har gällt verksamheten i dess helhet. Fakultetsnämnden menar att det även framdeles föreligger ett behov av en mer allmänt hållen regel som kan förhindra kringgåenden av bestämmelser om hur ett försäkringsföretags rörelse ska bedrivas, samt att en sådan regel inte bör strida mot Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivets</SPAN></NOBR><SPAN class="ft2"> ändamål. </SPAN>Sveriges Advokatsamfund <SPAN class="ft2">och</SPAN></P>
<P class="p523 ft2"><SPAN class="ft3">Livförsäkringsutredningen </SPAN>tillstyrker utredningens förslag rörande</P>
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<P class="p40 ft2">lagbestämmelsen om god försäkringsstandard. Advokatsamfundet menar dock att en risk finns att begreppet god försäkringsstandard blir inne- hållslöst om Finansinspektionen fråntas sitt bemyndigande att meddela föreskrifter i ämnet och att denna risk gör sig desto starkare gällande mot bakgrund av att det inte finns någon branschorganisation eller liknande som har rätt att kodifiera branschpraxis. Livförsäkringsutredningen menar att det inte finns något motsatsförhållande mellan bemyndigandet och definitionen av god försäkringsstandard, eftersom Finansinspekt- ionen även utan bemyndigandet skulle ha en roll som normgivare, men då genom meddelandet av allmänna råd i stället för av föreskrifter.</P>
<P class="p689 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag,</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>avstyrker att kravet på god försäkringsstandard kvarstår i dess nuvarande lydelse och omfatt- ning. För att inte strida mot Solvens <NOBR>II-regleringen,</NOBR> bör den i stället begränsas till att tydligt gälla behandling av försäkringstagare och andra ersättningsberättigade.</P>
<P class="p743 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Den nuvarande bestämmelsen om god försäkringsstandard infördes, som utredningen angett, som en del i den s.k. försäkringsrörelsereformen (se prop. 1998/99:87). Innebörden av uttrycket god försäkringsstandard är att det ska vara fråga om en kvalita- tivt tillfredsställande standard hos en representativ krets av försäk- ringsgivare. Kravet på god försäkringsstandard är inte begränsat till själva försäkringsrörelsen utan gäller företagets verksamhet i dess helhet. Det är främst skyddet för konsumenter och mindre företag som kravet tar sikte på (se prop. 1997/98:87 s. 392).</P>
<P class="p92 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>avstyrker att kravet på god försäkringsstandard kvarstår i dess nuvarande lydelse och omfattning. För att inte strida mot Solvens <NOBR>II-regleringen</NOBR> – särskilt med beaktande av nivå <NOBR>2-regleringen</NOBR> – bör den i stället begränsas till att tydligt gälla behandling av försäkrings- tagare och andra ersättningsberättigade.</P>
<P class="p593 ft2">Vid bestämmelsens införande angavs att dess räckvidd innefattar ett försäkringsföretags handlande vid anskaffning av försäkringar och vid skaderegleringen (se a. prop. s. 181). I dessa delar, och i övrigt när det gäller ett försäkringsföretags behandling av försäkringstagare och andra som har rätt till ersättning på grund av försäkringar, innehåller Solvens <NOBR>II-direktivet</NOBR> inte någon närmare reglering. Det finns därför behov av att i nämnda delar bevara dagens allmänna bestämmelse rörande god försäkringsstandard, som också utredningen och flera remissinstanser anser.</P>
<P class="p92 ft2">Räckvidden för principen om god försäkringsstandard har också ansetts innefatta att organisationen och rutinerna i den övriga administra- tiva förvaltningen sker på ett tillfredsställande sätt för den ersättnings- berättigade kretsen (se a. prop. s. 181). Vidare bör ett försäkringsföretag ha interna föreskrifter och rutiner för att främja en tillbörlig behandling av denna krets. Däremot har principen om god försäkringsstandard inte ansetts ta sikte på ägarfrågor eller ledningsfrågor (se a. prop. s. 182).</P>
<P class="p689 ft4">Som utredningen anmärker innehåller Solvens <NOBR>II-direktivet</NOBR> en rad regler om företagsstyrning som ska säkerställa att ledningen för ett försäkringsföretag har rätt kompetens och erfarenhet. De reglerna finns</P>
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<P class="p78 ft4">givetvis ytterst till för att försäkringsföretagen ska kunna infria sina Prop. 2015/16:9 åtaganden gentemot försäkringstagare och andra ersättningsberättigade.</P>
<P class="p718 ft2">Direktivets regler om företagsstyrning tar dock sikte på de övergripande ledningsfrågorna och inte direkt på den delen av ett försäkringsföretags förvaltning som rör det direkta omhändertagandet av försäkringstagarna och övriga ersättningsberättigade. Vidare har ledningsfrågorna som nämnts ansetts inte vara omfattade av bestämmelsen om god försäkrings- standard. Regeringen kan därför inte ansluta sig till utredningens bedöm- ning att direktivreglerna om företagsstyrning skulle omöjliggöra att principen om god försäkringsstandard behålls även i den del som avser den administrativa förvaltningen hos ett försäkringsföretag. Att denna gränsdragning, som <SPAN class="ft3">Svensk Försäkring </SPAN>anmärker, med beaktande även av nivå <NOBR>2-reglerna</NOBR> kan anses vara något mer oskarp får beaktas vid tillämpningen av standardregeln.</P>
<P class="p80 ft2">Eftersom dagens regel om god försäkringsstandard sålunda inte kan anses strida mot Solvens <NOBR>II-regelverket</NOBR> bör den bevaras. Den fyller en viktig funktion när det gäller att tillvarata de intressen som ska skyddas av rörelseregleringen under de föränderliga förhållanden som råder på försäkringsområdet.</P>
<P class="p838 ft2">Även bemyndigandet för Finansinspektionen att meddela föreskrifter i fråga om kravet på god försäkringsstandard bör behållas. Det finns, som <SPAN class="ft3">Advokatsamfundet </SPAN>anför en risk för att begreppet inte fylls med innehåll om Finansinspektionen fråntas rätten att genom föreskrifter närmare ange vad som avses med god försäkringsstandard. De föreskrifter som kan komma att meddelas av inspektionen med stöd av bemyndigandet torde närmast innebära att den kvalitativt tillfredsställande branschpraxis som redan existerar på marknaden ges form av bindande författning. Regeringen kan därför inte dela utredningens syn att det föreligger ett motsatsförhållande mellan själva begreppet god försäkringsstandard och en föreskriftsrätt för Finansinspektionen. I sammanhanget bör även poängteras att det vid utformningen av föreskrifter om vilka åtgärder ett försäkringsföretag ska vidta för att uppfylla kravet på god försäkrings- standard givetvis måste tas full hänsyn till gränsdragningen mot Solvens <NOBR>II-regelverket.</NOBR></P>
<P class="p839 ft2">Även bestämmelserna i 4 kap. 2 § FRL om ett försäkringsföretags skyldighet att lämna information till försäkringstagare och andra ersätt- ningsberättigade (den s.k. genomlysningsprincipen) bör behållas, liksom bemyndigandet för Finansinspektionen att meddela föreskrifter om vilken information som ska lämnas. Dessa regler fyller en mycket viktig funktion i fråga om konsumentskydd och Solvens <NOBR>II-direktivet</NOBR> innehåller inga motsvarande bestämmelser som kan ersätta dem. Reglerna komplet- terar de civilrättsliga reglerna om information i försäkringsavtalslagen (2005:104).</P>
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<P class="p40 ft34"><SPAN class="ft84">9.3</SPAN><SPAN class="ft113">Proportionalitetsprincipen</SPAN></P>
<P class="p785 ft114"><SPAN class="ft115">9.3.1</SPAN><SPAN class="ft116">Allmänt om proportionalitetsprincipen</SPAN></P>
<P class="p455 ft3">Inledning</P>
<P class="p841 ft2">Proportionalitetsprincipen är en av de grundläggande principerna inom <NOBR>EU-rätten,</NOBR> fastställd i artikel 5 i Fördraget om upprättande av den Europeiska gemenskapen <NOBR>(EUF-fördraget).</NOBR> Där anges att gemenskapen inte ska vidta någon åtgärd som går utöver vad som är nödvändigt för att uppnå målen i fördraget. Principen utvecklas i protokoll (nr 30) om tillämning av subsidiaritets- och proportionalitetsprinciperna från 1997. Principen kan generellt sägas vara ett uttryck för att ett agerande ska stå i proportion till målet som ska uppnås. Detta gäller vid införande av reglering på nationell nivå samt vid tillämpningen och tillsyn.</P>
<P class="p420 ft3">Proportionalitetsprincipen i svensk finansmarknadsrätt</P>
<P class="p842 ft4">I flera författningar på finansmarknadsområdet finns en proportionalitets- regel, antingen på grund av uttryckliga lagregler eller som en princip som bär upp bestämmelser i de författningarna.</P>
<P class="p224 ft2">Av 4 kap. 1 § FRL framgår att försäkringsrörelse ska bedrivas med en för rörelsens omfattning och beskaffenhet tillfredsställande soliditet, likviditet och kontroll över försäkringsrisker, placeringsrisker och rörelserisker, så att åtagandena mot försäkringstagarna och andra ersätt- ningsberättigade på grund av försäkringarna kan fullgöras. I förarbetena till bestämmelsen uttalas bl.a. att det är befogat att ställa helt skilda krav på system för riskhanteringen beroende på om verksamheten är komplex, t.ex. avser flera försäkringsgrenar med omfattande internationell verk- samhet, eller om den exempelvis avser husdjursförsäkringar med begrän- sad omfattning (prop. 1998/99:87 s. 392 f.). Hänsyn måste också tas till bl.a. vilka slags försäkringar som meddelas. I förarbetena till den nya försäkringsrörelselagen hänvisas till en proportionalitetsprincip i samband med att regler för mindre företag behandlas (prop. 2009:10:246 s. <NOBR>408–411).</NOBR> <SPAN class="ft22">D</SPAN>är anges att kraven på mindre företag bör stå i rimlig proportion till riskerna i verksamheten.</P>
<P class="p843 ft2">För banker är proportionalitetsprincipen uttryckligen lagfäst. Av 6 kap. 4 a § bank- och finansieringsrörelselagen framgår att bestämmelserna om soliditet, likviditet, riskhantering och genomlysning ska tillämpas i proportion till arten och omfattningen av kreditinstitutets verksamheter och till deras komplexitetsgrad. Motsvarande reglering finns i 8 kap. 6 § lagen om värdepappersmarknaden. I förarbetena till dessa bestämmelser anges att de nämnda kraven på instituten kan variera i förhållande till den verksamhet som instituten ägnar sig åt och att detta bör komma till uttryck genom att en uttrycklig proportionalitetsregel införs (prop. 2006/07:5, s. 136 och 137). Det framgår också att principen bör beaktas av Finansinspektionen vid utfärdande av föreskrifter.</P>
<P class="p228 ft3">Proportionalitetsprincipen i Solvens <NOBR>II-direktivet</NOBR></P>
<P class="p841 ft4">Proportionalitetsprincipen omnämns i flera av skälen och artiklarna i direktivet. Dels direkt genom att det anges att proportionalitetsprincipen ska tillämpas, dels indirekt genom att det anges att ”åtgärder ska stå i</P>
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<P class="p242 ft4">proportion till arten, omfattningen och komplexiteten hos de inneboende riskerna i verksamheten”.</P>
<P class="p164 ft2">Principen omnämns direkt i skäl 19 i Solvens <NOBR>II-direktivet</NOBR> avseende små och medelstora företag, i skäl 20 avseende specialiserade försäk- ringsföretag, i skäl 21 avseende captivebolag och i skäl 133 avseende målen med direktivet. I artikel 29 anges att kommissionen ska se till att genomförandeåtgärderna beaktar proportionalitetsprincipen, särskilt för mycket små försäkringsföretag.</P>
<P class="p244 ft2">Principen omnämns indirekt i skäl 18 avseende tillsyn, i skäl 21 avse- ende captivebolag (principen omnämns alltså både direkt och indirekt för denna typ av bolag), i skäl 31 avseende funktionerna i företagsstyr- ningen, i skäl 32 avseende företagsstyrning i mindre företag och i skäl 114 avseende tillsynskollegiernas arbete med försäkringsgrupper. Princi- pen anges indirekt också i flera artiklar. Av artikel 29.3 framgår att en allmän princip för tillsynen i Solvens <NOBR>II-direktivet</NOBR> är att kraven ska tillämpas i proportion till arten, omfattningen och komplexiteten av de inneboende riskerna i försäkringsföretagets verksamhet. Vidare framgår principen indirekt av artikel 35.4 a om uppgiftslämnande, artikel 36.6 om granskningsprocessen, artikel 41.2 om företagsstyrningssystem, artikel 45.2 om egen risk- och solvensbedömning, artikel 48.2 om aktuarien, artikel 86 h om genomförandeåtgärder för försäkringstekniska avsätt- ningar, artikel 109 om förenklingar av standardformeln och av artikel 248.1 e om grupptillsynsmyndigheternas rättigheter och skyldigheter.</P>
<P class="p266 ft4">Slutligen bör det här också nämnas att proportionalitetsprincipen även finns omnämnd på flera ställen i kommissionens delegerade förordning (EU) 2015/35.</P>
<P class="p119 ft3">CEIOPS (Eiopas) råd om proportionalitetsprincipen</P>
<P class="p844 ft2">Mot bakgrund av flera frågeställningar kring proportionalitetsprincipens betydelse publicerade CEIOPS (numer Eiopa) i maj 2008 ett s.k. råd om proportionalitetsprincipen. Av rådet framgår att CEIOPS ansåg att pro- portionalitetsprincipen är tillämplig på alla artiklar i direktivet, inklusive genomförandeåtgärderna. CEIOPS ansåg att principen är tillämplig när det kan anses oproportionerligt att tillämpa de generella reglerna med hänsyn till tre kriterier; riskens art, riskens komplexitet och riskens storlek. CEIOPS ansåg att det är den individuella riskprofilen som ska utgöra den huvudsakliga grunden vid bedömningen av om propor- tionalitetsprincipen är tillämplig.</P>
<P class="p291 ft2">CEIOPS ansåg att fokus bör ligga på en kombination av alla tre kriterier för att hitta en lösning som är lämplig med hänsyn till den risk som ett företag är exponerad för. CEIOPS ansåg att ett företag mycket väl kan vara litet, men ha en komplicerad riskprofil, och ett stort företag kan ha en enkel riskprofil. Även om det enligt CEIOPS var sannolikt att det framför allt är små och medelstora företag som kan få lättnader på grund av proportionalitetsprincipen, genom att medges enklare vägar att möta kraven, var det enligt CEIOPS fel att kalla proportionalitets- principen storleksbaserad.</P>
<P class="p200 ft4">Av rådet framgår vidare att CEIOPS ansåg bl.a. följande. Brist på resurser kan aldrig vara skäl för lättnader. Inte heller juridisk form – t.ex. ömsesidiga försäkringsföretag eller grupptillhörighet – kan i sig vara skäl</P>
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<TD class="tr39 td269"><P class="p18 ft2">för lättnader. Proportionalitetsprincipen innebär inte i sig en automatisk</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förenkling för vissa företag och det är inte heller en princip där tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">myndigheten kan pricka av tydliga punkter på en lista som gör att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">principen ska få genomslag. I stället måste alla faktorer beaktas och en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">helhetsbedömning göras. Det finns vidare två tydliga aspekter på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">proportionalitetsprincipen. Dels ska principen beaktas när kraven i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktivet genomförs, dels ska tillsynen utövas på ett sätt som är förenligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med principen.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">När det gäller arten, komplexiteten och storleken anges det i CEIOPS</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">dokument följande. Med arten avses framför allt de underliggande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riskerna hänförliga till de försäkringsklasser som ett företag tecknar. De</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">särdrag som gäller för captiveföretag respektive återförsäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska beaktas. Begreppet komplexitet är till viss del kopplat till art,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">eftersom en viss typ av verksamhet kan kräva mer avancerade metoder</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eller mer avancerad och sofistikerad styrning/hantering av risker.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Komplexitet kan också uppstå på grund av ett företags val av invester-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ingsstrategi eller på grund av svårigheter att utvärdera åtagandena.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Storleken på verksamheten påverkar också bedömningen. Men det är</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">hela tiden en kombination av de tre kriterierna som är avgörande.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">9.3.2 Proportionalitetsprincipens tillämpningsområde</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Den allmänna proportionalitetsprincip som finns i Solvens <NOBR>II-direktivet</NOBR> ska inte gälla de delar av försäkrings- rörelselagen som inte grundar sig på Solvens <NOBR>II-direktivet.</NOBR> Principen gäller inte heller vid genomförandet av de krav i direktivet som på grund av sitt innehåll inte kan ändras genom proportionalitetsöver- väganden.</P>
<P class="p734 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer delvis med regeringens bedömning. Utredningen anser att proportionalitetsprincipen gäller vid tolkningen av alla bestämmelser i FRL och även ska tillämpas vid den tillsyn som med stöd av lagen ska utövas av Finansinspektionen.</P>
<P class="p508 ft3"><SPAN class="ft46">Remissinstanserna: </SPAN>Svensk Försäkring <SPAN class="ft2">och </SPAN>Försäkringsjuridiska föreningen <SPAN class="ft2">instämmer i utredningens bedömning. </SPAN>Livförsäkringsutred- ningen <SPAN class="ft2">menar att tillämpningsområdet för den föreslagna generella proportionalitetsregeln bör ses över och att den inte bör omfatta hela FRL.</SPAN></P>
<P class="p507 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag, utom såvitt avser kraven på stabilitet och god försäkringsstandard.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att proportio- nalitetsprincipens tillämpningsområde bör vara vidare än vad som före- slås i utkastet till lagrådsremiss.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Det står klart att en allmän proportio- nalitetsprincip gäller enligt Solvens <NOBR>II-direktivet.</NOBR> Utredningen och <SPAN class="ft3">Svensk Försäkring </SPAN>menar att principen bör tolkas vidsträckt. Principens tillämpningsområde kan dock inte anses vara så vidsträckt som utred-</P>
<P class="p666 ft129">ningen och Svensk Försäkring gör gällande. Ett antal avgränsningar av</P>
<P class="p26 ft2">228</P>
</DIV>
<DIV id="page_229">
<DIV>
<DIV id="id_1">
<P class="p40 ft4">tillämpningsområdet måste göras, dels mot bakgrund av direktivets räckvidd i förhållande till nationell reglering, dels på grund av utform- ning och innehåll hos vissa direktivbestämmelser.</P>
<P class="p84 ft2">När det gäller Solvens <NOBR>II-direktivets</NOBR> räckvidd och innehåll i förhållande till FRL kan konstateras att en relativt stor del av reglerna i FRL inte är föranledda av EU:s försäkringsrörelsereglering. På nationell grund vilar en rad allmänna bestämmelser, exempelvis förbuden mot förespegling av återbäring och mot avtal om tjänster med en jävskrets (se 4 kap. 9 och 12 §§ FRL), liksom vidare den associationsrättsliga regleringen av de olika slagen av försäkringsföretag (se <NOBR>11–13</NOBR> kap. FRL). Proportionalitet ska enligt artikel 29.3 i Solvens <NOBR>II-direktivet</NOBR> gälla vid tillämpningen av alla direktivets krav. Det finns således inte något krav i Solvens II- direktivet på att principen även ska gälla vid tillämpningen av de regler i FRL som inte föranleds av direktivet. Tillämpning av proportionalitets- principen på alla bestämmelser i FRL, dvs. även utanför det direktiv- styrda området, riskerar också att skapa oklarhet kring de associations- rättsliga reglerna i FRL. Som <SPAN class="ft3">Livförsäkringsutredningen </SPAN>påpekar medför en sådan ordning att proportionalitetsprincipens tillämpningsområde vidgas till att även omfatta de regler i den allmänna associationsrätten – aktiebolagslagen och lagen om ekonomiska föreningar – som det hän- visas till i FRL.</P>
<P class="p846 ft2">Mot den angivna bakgrunden finns det anledning att i huvudsak begränsa tillämpningsområdet för proportionalitetsprincipen till de bestämmelser i FRL som föranleds av Solvens <NOBR>II-direktivet,</NOBR> dvs. bestäm- melserna om värdering av tillgångar och skulder, placeringar, kapitalbas, kapitalkrav, interna modeller, företagsstyrning, tillsynsrapportering och grupper.</P>
<P class="p593 ft2">Därutöver föreslogs i lagrådsremissen att principen skulle gälla även vid tillämpningen av de allmänna kraven i FRL på stabilitet och god försäkringsstandard (se 4 kap. 1 och 3 §§ FRL). <SPAN class="ft3">Lagrådet </SPAN>ifrågasätter behovet av att införa en särskild proportionalitetsregel av föreslaget slag, även avseende den rent nationella regleringen. Lagrådet anser att det är svårt att bedöma om ett krav att driva rörelsen enligt god försäkringsstandard kan preciseras genom att stadga att kravet ska tillämpas proportionellt i förhållande till riskerna i försäkringsföretagets verksamhet. Regeringen delar Lagrådets bedömning att proportionalitetsprincipen inte bör tillämpas på stabilitetsprincipen och god försäkringsstandard. Som angetts ovan ska proportionalitetsöver- väganden redan i dag göras vid tillämpningen av stabilitetsprincipen, eftersom hänsyn ska tas till rörelsens omfattning och art. Vad som är god försäkringsstandard får också bedömas med hänsyn till verksamhetens omfattning och art.</P>
<P class="p116 ft2">Däremot anser regeringen att proportionalitetsprincipen ska beaktas vid tillämpningen av alla de bestämmelser som Solvens <NOBR>II-direktivet</NOBR> innefattar och därmed på alla de svenska bestämmelser som genomför direktivet (se artikel 29.3 i Solvens <NOBR>II-direktivet</NOBR> samt CEIOPS rådgivningsdokument om proportionalitetsprincipen, s. 5). Principen nämns, som angetts ovan, direkt och indirekt i ett antal direktivbestämmelser. Det ska inte tas till intäkt för att principen inte gäller där den inte nämns, vare sig direkt eller indirekt.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">229</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_230">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Att proportionalitetsprincipen ska beaktas vid tillämpning av samtliga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">krav i Solvens <NOBR>II-direktivet</NOBR> och av de bestämmelser som genomför direk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tivet, betyder inte alla krav i Solvens <NOBR>II-direktivet</NOBR> kan ändra innebörd</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">genom ett sådant beaktande. Än mindre kan det betyda att något krav i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet bortfaller. Vissa regler i direktivet har karaktär av absoluta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">krav med en viss bestämd innebörd. I sådana fall innebär beaktandet av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">proportionalitetsprincipen ingen egentlig förändring. Som exempel på ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sådant absolut krav kan nämnas regeln om att försäkringsföretagen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">årligen ska offentliggöra en lägesrapport om verksamhet och solvens.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Till samma kategori kan bestämmelserna om konfidensnivåerna för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">solvenskapitalkravet och minimikapitalkravet hänföras. Dessa nivåer ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">vara 99,5 procent respektive 85 procent även med ett beaktande av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">proportionalitetsprincipen. På motsvarande sätt torde det också förhålla</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">sig med kravet på att kapitalbasposter ska klassificeras som nivå 1, nivå 2</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eller nivå 3.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Många andra bestämmelser i direktivet är däremot så utformade att det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ter sig naturligt att vid tillämpningen göra proportionalitetsöverväganden.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Detta gäller för de bestämmelser i direktivet som innehåller en kvalitativ</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">angivelse av vad som ska gälla i ett visst avseende. Exempelvis talar</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">artikel 121 om ”lämpliga, tillämpliga och relevanta försäkringsmate-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">matiska och statistiska tekniker” som ska användas för att beräkna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sannolikhetsfördelning i en intern modell. Direktivet innehåller också</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bl.a. krav på ett ”effektivt förestagsstyrningssystem” (se artikel 41) och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">”lämplig” nivå på försäkringstekniska avsättningar (se artikel 84). När</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">värderande uttryck av det angivna slaget förekommer bör deras närmare</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">innehåll i det konkreta fallet bestämmas bl.a. genom ett beaktande av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">proportionalitetsprincipen. Det handlar då om att bedöma art, omfattning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">och komplexitet hos de risker som finns i ett visst försäkringsföretags</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">verksamhet i förhållande till den skyddsnivå som direktivbestämmelserna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska ge. Proportionalitetsöverväganden kan exempelvis, som CEIOPS</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">anmärkt, inte leda till att kraven på lämplighet hos ledande befattnings-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">havare efterges.<SPAN class="ft35">17 </SPAN>Däremot kan innebörden av kravet på lämplighet skifta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">från tid till annan och mellan olika företag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Det får ankomma på rättstillämpningen att avgöra vilka av Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">direktivets krav som ska kunna mildras eller skärpas med hänvisning till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">proportionalitetsprincipen, respektive vilka krav som inte bör kunna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ändras genom ett beaktande av proportionalitetsprincipen. Den pröv-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ningen bör ta sin utgångspunkt i den konkreta utformningen av den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bestämmelse som är aktuell och i det grundläggande intresset av skydd</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">för försäkringstagare och andra ersättningsberättigade.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Inom det område som täcks av proportionalitetsprincipen ska den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">beaktas vid regeltillämpning av företag och Finansinspektionen. Som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">regeringen tidigare uttalat bör den vidare beaktas vid utformningen av</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">inspektionens föreskrifter (se prop. 2006/07:5 s. 137).</P></TD>
</TR>
</TABLE>
<P class="p847 ft40"><SPAN class="ft51">17 </SPAN>Se Advice to the European Commission on the Principle of Proportionality in the</P>
<P class="p666 ft97">Solvency II Framwork Directive Proposal, May 2008, s. 15.</P>
<P class="p26 ft2">230</P>
</DIV>
<DIV id="page_231">
<DIV id="dimg1">
<INGENBILD zsrc="H3039231x1.jpg/" id="img1">
</DIV>
<DIV>
<DIV id="id_1">
<P class="p848 ft120"><SPAN class="ft115">9.3.3</SPAN><SPAN class="ft119">Proportionalitetsregeln ska ingå bland de grundläggande bestämmelserna om försäkringsrörelsen</SPAN></P>
<P class="p849 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En uttrycklig proportionalitetsregel införs i försäkringsrörelselagen. Den ska gälla vid tillämpningen av de rörelserättsliga reglerna om tillgångar, skulder, försäkringstekniska avsättningar, investeringar, kapitalbas, kapitalkrav, interna modeller, företagsstyrning, tillsynsrapportering och grupper.</P>
<P class="p744 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Proportionalitetsprincipen utformas som en portalbestämmelse och placeras bland de inledande bestämmelserna i FRL. Den ska gälla vid tillämpningen av alla FRL:s bestämmelser.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>lämnar förslaget att proportionalitetsregeln ska ingå bland de grundläggande bestämmelserna om försäkringsrörelse utan erinran.</P>
<P class="p84 ft121">Förslaget till utkast till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Proportionalitetsprincipen är en grundläggande regel i Solvens <NOBR>II-direktivet</NOBR> och gäller redan som angetts generellt vid tillämpningen av direktivets krav. Som utredningen funnit bör detta göras tydligt i FRL för att undvika tolkningen att principen bara gäller när den uttryckligen nämns i vissa bestämmelser. Därför bör en generell proportionalitetsregel införas i FRL. Den bör placeras bland de grundläggande bestämmelserna om ett försäkringsföretags rörelse på grund av sitt sakliga samband till form och innehåll med de regler som i dag ingår i den kategorin. En proportionalitetsregel har getts motsvar- ande placering i lagen om bank- och finansieringsrörelse och i lagen om värdepappersmarknaden (se 6 kap. 4 a § lagen om bank- och finansie- ringsrörelse och 8 kap. 6 § lagen om värdepappersmarknaden). Genom den föreslagna proportionalitetsregeln genomförs den allmänna propor- tionalitetsregeln i artikel 29.3 i Solvens <NOBR>II-direktivet</NOBR> samt vidare de särskilda bestämmelserna om proportionalitet i bl.a. artiklarna 41.2 och 45.2.</P>
<P class="p689 ft2">I enlighet med vad som sagts om principens tillämpningsområde bör den inte, som utredningen föreslagit, gälla för alla bestämmelser i FRL. Den ska endast gälla vid tillämpning av de bestämmelser i lagen som ligger inom principens tillämpningsområde, dvs. de regler i FRL som motsvarar de rörelserättsliga reglerna i Solvens <NOBR>II-direktivet</NOBR> om tillgångar, skulder, försäkringstekniska avsättningar, investeringar, kapitalbas, kapitalkrav, interna modeller, företagsstyrning, tillsynsrapportering och grupper.</P>
<P class="p689 ft4">Den språkliga utformningen av bestämmelsen bör vara densamma som i motsvarande bestämmelser i lagen om bank- och finansieringsrörelse och lagen om värdepappersmarknaden. Det innebär att proportionalitet ska iakttas i förhållande till ett försäkringsföretags verksamhet. I artikel 29.3 i Solvens <NOBR>II-direktivet</NOBR> talas om proportionalitet i förhållande till de inneboende riskerna i ett försäkringsföretags verksamhet. Som utred- ningen påpekat hänvisar Solvens <NOBR>II-direktivet</NOBR> också vid några tillfällen</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">231</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_232">
<DIV id="dimg1">
<INGENBILD zsrc="H3039232x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">till verksamheten eller försäkringsföretaget i stället för till riskerna i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">verksamheten när proportionalitetsprincipen behandlas.</P></TD>
</TR>
</TABLE>
<P class="p850 ft123">9.3.4 Kollektiva försäkringar och proportionalitets- principen</P>
<P class="p851 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Någon särskild proportionalitetsprincip med avseende på gruppförsäkringar och kollektivavtalade försäkringar bör inte införas.</P>
<P class="p832 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>De remissinstanser som berör frågan instämmer i utredningens bedömning. <SPAN class="ft3">LO </SPAN>anser att en särskild reglering kring den närmare tillämpningen av proportionalitetsprincipen på kollektiva försäk- ringar måste införas, för det fall utredningens förslag om en portal- bestämmelse inte blir verklighet.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> finns det ingen specifik särreglering för tillhandahållandet av gruppförsäkringar eller kollektivavtalade försäkringar. Sådan verksamhet utgör försäkrings- rörelse och regleras av Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> precis som annan försäk- ringsrörelse. Någon nationell särreglering för tillhandahållandet av gruppförsäkringar eller kollektivavtalade försäkringar bör därför inte införas. Det sagda innebär att den proportionalitetsprincip som nu införs även kommer att gälla för de försäkringsföretag som tillhandahåller gruppförsäkringar och kollektivavtalade försäkringar.</SPAN></P>
<P class="p565 ft2">Det kan inte uteslutas att proportionalitetsprincipen kan komma att spela en roll vid tillämpningen av försäkringsrörelsereglerna på sådan verksamhet som består i tillhandahållandet av gruppförsäkringar eller kollektivavtalade försäkringar. Den verksamhetens art är särpräglad bl.a. på grund av den nära kopplingen till arbetsrättsliga förhållanden. Liksom i övrigt när det gäller proportionalitetsprincipen får det dock ankomma på rättstillämpningen att klargöra om och i så fall vilket utrymme principen ger för särbehandling av verksamhet som består i tillhanda- hållandet av olika former av kollektiv försäkring.</P>
<P class="p852 ft2">232</P>
</DIV>
<DIV id="page_233">
<TABLE cellpadding=0 cellspacing=0 class="t97">
<TR>
<TD class="tr36 td192"><P class="p557 ft1">10</P></TD>
<TD class="tr36 td64"><P class="p626 ft1">Tillgångar, skulder och</P></TD>
<TD class="tr36 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr47 td192"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td64"><P class="p626 ft1">försäkringstekniska avsättningar</P></TD>
<TD class="tr47 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p853 ft34"><SPAN class="ft84">10.1</SPAN><SPAN class="ft133">Tillgångar och skulder</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t98">
<TR>
<TD class="tr1 td85"><P class="p854 ft115">10.1.1</P></TD>
<TD class="tr1 td368"><P class="p855 ft114">Värdering av tillgångar och skulder</P></TD>
<TD class="tr1 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretags tillgångar och skulder</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ska tas upp till verkligt värde i en särskild balansräkning för solvens-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ändamål (solvensbalansräkning).</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Vid värdering av skulder ska hänsyn inte tas till företagets egen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">kreditvärdighet.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Utredningen förslår även att det ska införas en upplysningsbestämmelse</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">om att tilläggskapital i kapitalbasen ska värderas enligt särskilda</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">värderingsregler.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>menar att uttrycket verkligt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">värde inte bör föras in i lag, eftersom det inte förekommer i direktiv-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft22">texten. Dessutom anser inspektionen att uttrycket används i redovisnings-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tekniska sammanhang och därmed kan få en annan innebörd i framtiden</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">än den som avses i direktivet.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p22 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p22 ft46">Skälen för regeringens förslag: <SPAN class="ft2">De nuvarande bestämmelserna om</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">beräkning av kapitalbas och solvensmarginal utgår ifrån den redovisning</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">som företaget ska göra enligt lagen (1995:1560) om årsredovisning för</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">försäkringsföretag (ÅRFL). Därigenom får värderingsreglerna som gäller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">för externredovisningen genomslag även i redovisningen för tillsyns-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">ändamål (se 4 kap. ÅRFL). Det finns dock en särskild värderingsregel i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">FRL för skuldtäckningstillgångar. Dessa ska, enligt 6 kap. 27 §, värderas</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">till verkligt värde. Med verkligt värde avses tillgångens marknadsvärde,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">enligt 2 kap. 2 § i Finansinspektionens föreskrifter och allmänna råd om</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">skuldtäckning i svenska försäkringsföretag (FFFS 2011:20).</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p22 ft2">Den rådande ordningen förändras genom Solvens <NOBR>II-direktivet.</NOBR> Direk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">tivet förutsätter att försäkringsföretagen upprättar en särskild redovisning</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">för tillsynsändamål. Redovisningen ska omfatta hela balansräkningen,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">dvs. såväl tillgångar som skulder, inklusive försäkringstekniska avsätt-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">ningar (se skäl 45 i direktivet). Redovisningen ska ligga till grund för</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">beräkning av kapitalbas och kapitalkrav. För att begränsa den administra-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tiva bördan för försäkringsföretagen bör värderingsstandarderna som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">används för tillsynsredovisningen vara förenliga med den internationella</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">utvecklingen på redovisningsområdet (se skäl 46). Det är lämpligt att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">benämna denna balansräkning som ska upprättas för tillsynsändamål för</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2"><SPAN class="ft3">solvensbalansräkning</SPAN>. <SPAN class="ft3">Lagrådet </SPAN>anser att det är lämpligare att välja ett</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ord som närmare ansluter till direktivet. Det kan emellertid konstateras</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">att det inte finns någon särskild benämning i solvensregelverket på den</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td85"><P class="p18 ft2">särskilda</P></TD>
<TD class="tr24 td368"><P class="p22 ft2">redovisning som företagen förutsätts upprätta för</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">233</P></TD>
</TR>
<TR>
<TD class="tr22 td85"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td368"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_234">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">234</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft4">solvensändamål. Regeringen anser därför att benämningen solvensbalansräkning bör behållas, men att det i den bestämmelse i FRL som reglerar frågan tydliggörs att det rör sig om en särskild balansräkning för solvensändamål.</P>
<P class="p84 ft2">Enligt artikel 75.1 i Solvens <NOBR>II-direktivet</NOBR> ska försäkrings- och återför- säkringsföretag, om inte annat anges, värdera tillgångar till det belopp för vilket de skulle kunna utväxlas i en transaktion mellan kunniga parter som är oberoende av varandra och har ett intresse av att transaktionen genomförs. Skulder ska värderas till det belopp för vilket de skulle kunna överlåtas eller regleras i en transaktion mellan kunniga parter som är oberoende av varandra och har ett intresse av att transaktionen genom- förs.</P>
<P class="p743 ft2">Det kan konstateras att utformningen av denna värderingsprincip till största delen är samma som den som tidigare har används för att definiera begreppet verkligt värde i internationella redovisningsstandar- der. Numera finns värderingsreglerna om värdering av verkligt värde samlade i IFRS 13 Värdering till verkligt värde. Närmare bestämt finns där samlat värderingsregler avseende verkligt värde för finansiella instrument (både tillgångar och skulder), fastigheter samt materiella och immateriella tillgångar. Definitionen av verkligt värde i IFRS 13 (punkt 9) har följande lydelse: ”det pris som vid värderingstidpunkten skulle erhållas vid försäljning av en tillgång eller betalas vid överlåtelsen av en skuld genom en ordnad transaktion mellan marknadsaktörer”.</P>
<P class="p689 ft2">Vidare följer av artikel 75.1 andra stycket att ingen hänsyn får tas till försäkringsföretagets egen kreditvärdighet. I annat fall skulle ett företag med låg kreditvärdighet kunna redovisa en lägre skuld än ett företag med högre kreditvärdighet.</P>
<P class="p743 ft2">Direktivet innehåller inte uttrycket <SPAN class="ft3">verkligt värde</SPAN>, något som väcker frågan om detta uttryck bör föras in i lag. I det sammanhanget bör betonas att uttrycket verkligt värde numera är en vedertagen svensk översättning av det engelska begreppet ”fair value” som används i IFRS- regelverket. Det förekommer också i nuvarande bestämmelse om värdering av skuldtäckningstillgångar (se 6 kap. 27 § FRL). Dessutom bör uppmärksammas att uttrycket verkligt värde i FRL tidigare har varit knutet till värderingsreglerna i redovisningslagstiftningen, men att det numera är frikopplat från den lagstiftningen (se prop. 2007/08:40 s. 89 f.).</P>
<P class="p856 ft2">Solvensbalansräkningen utgår i viss mån från redovisningen men är i huvudsak fristående från denna. Detta medför att förändringar i redo- visningsregler inte kommer att gälla vid värderingen av tillgångar och skulder i solvensbalansräkningen. Därmed uppstår inte någon risk, som <SPAN class="ft3">Finansinspektionen </SPAN>befarar, att uttrycket kan få en annan innebörd än den som avses i direktivet. Det finns därför anledning att dela utredningens bedömning att direktivets bestämmelse bör tas in i lag på ett sätt som ansluter nära till direktivtexten, dock kompletterat med uttrycket verkligt värde.</P>
<P class="p610 ft4">Av kommissionens delegerade förordning (EU) 2015/35 framgår hur aktieinnehav i dotterbolag ska värderas. Därför slopas bestämmelsen i 6 kap. 28 § FRL om värdering av aktier i vissa dotterbolag – en bestäm- melse som byggt på värderingsreglerna i tidigare försäkringsrörelsedirektiv. Av samma skäl finns det anledning att slopa</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_235">
<P class="p117 ft4">skyddsregeln i 6 kap. 29 § FRL som innebär att fordringar på någon Prop. 2015/16:9 annan än försäkringstagarna (tredje part) endast får godkännas för</P>
<P class="p325 ft2">skuldtäckning efter avdrag för kvittningsbara motfordringar som gäldenären har mot försäkringsföretaget.</P>
<P class="p122 ft2">Den allmänna värderingsregeln i artikel 75 i Solvens <NOBR>II-direktivet</NOBR> gäller endast för tillgångar och skulder i solvensbalansräkningen. Poster i tilläggskapitalet tillhör inte någon av dessa två kategorier. Det får därför anses obehövligt att – direkt i den lagtext som behandlar tillgångar, skulder och försäkringstekniska avsättningar – upplysa om att poster i tilläggskapitalet inte ska värderas till verkligt värde.</P>
<P class="p308 ft4">I <NOBR>EU-förordningen</NOBR> finns kompletterande bestämmelser som närmare anger hur det verkliga värdet ska beräknas. Det saknas därför anledning att bemyndiga Finansinspektionen att meddela föreskrifter om värdering till verkligt värde (jfr 6 kap. 34 § 9 FRL).</P>
<P class="p857 ft34"><SPAN class="ft84">10.2</SPAN><SPAN class="ft133">Försäkringstekniska avsättningar</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t96">
<TR>
<TD class="tr57 td85"><P class="p854 ft115">10.2.1</P></TD>
<TD class="tr57 td368"><P class="p18 ft114">Hantering av gällande bestämmelser om</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td368"><P class="p18 ft114">försäkringstekniska avsättningar</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Solvens <NOBR>II-direktivets</NOBR> bestämmelser om försäk-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ringstekniska avsättningar ersätter merparten av gällande bestämmel-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ser om sådana avsättningar.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">meddela föreskrifter om de försäkringstekniska avsättningarnas inne-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">håll och beräkning.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Utredningen föreslår att bemyndigandet ska begränsas till föreskrifter om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">beräkning av riskmarginalen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Aktuarieföreningen </SPAN>menar att bestämmelserna om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">beräkning av de försäkringstekniska avsättningarna bör flyttas till</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">Finansinspektionens föreskrifter om årsredovisning i försäkringsföretag</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">(FFFS 2008:26). <SPAN class="ft3">Finansinspektionen </SPAN>anser att det finns skäl att behålla</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ett allmänt hållet bemyndigande för regeringen eller den myndighet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">regeringen bestämmer att meddela föreskrifter om försäkringstekniska</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">avsättningar.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivets</NOBR> bestämmelser</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">om försäkringstekniska avsättningar ersätter motsvarande regler i de</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">direktiv som upphävs till följd av Solvens <NOBR>II-direktivet,</NOBR> bl.a. det s.k.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">konsoliderade livförsäkringsdirektivet. De upphävda <NOBR>EU-rättsliga</NOBR></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">reglerna har legat till grund för flertalet av de befintliga bestämmelserna i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">FRL om försäkringstekniska avsättningar. Dessa bestämmelser måste</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">således upphävas och ersättas av regler som genomför Solvens II-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">direktivets bestämmelser i FRL. Detta gäller bestämmelserna i 5 kap. 1 §</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p18 ft2">andra stycket, <NOBR>3–6</NOBR> och <NOBR>9–11</NOBR> §§ FRL (se bl.a. artikel 20 i konsoliderade</P></TD>
<TD class="tr29 td138"><P class="p19 ft2">235</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_236">
<DIV id="dimg1">
<INGENBILD zsrc="H3039236x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td281"><P class="p18 ft2">livförsäkringsdirektivet</P></TD>
<TD class="tr39 td96"><P class="p96 ft2">och</P></TD>
<TD class="tr39 td222"><P class="p19 ft2">artikel 15 a första skadeförsäkringsdirek-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td281"><P class="p18 ft2">tivet).</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td222"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">Bestämmelsen i 5 kap. 2 § FRL om beräkning vid solidarisk ansvarig-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">het infördes i samband med tillkomsten av FRL (se prop. 1981/82:180 s.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">194) och vilar inte på <NOBR>EU-rättslig</NOBR> grund. Den kan inte anses strida mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">Solvens <NOBR>II-direktivets</NOBR> regler om koassurans inom gemenskapen (se</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">artikel <NOBR>190–196</NOBR> i Solvens <NOBR>II-direktivet).</NOBR> Mot den bakgrunden – och med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">hänsyn till att bestämmelsen får anses vara relevant även i en framtida</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">reglering – bör den kvarstå efter genomförandet av Solvens <NOBR>II-direktivet</NOBR> i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td281"><P class="p18 ft2">svensk rätt.</P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td222"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">Bestämmelserna i 5 kap. 7, 8 och 13 §§ om beräkning av avsättningar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">för tjänstepensionsförsäkring och om bestämmande av premier för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">tjänstepensionsförsäkringar bygger på regler i tjänstepensionsdirektivet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">om försäkringstekniska avsättningar som Sverige tillämpar på livförsäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">ringsföretag med stöd av medlemsstatsoptionen i artikel 4 i tjänstepen-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">sionsdirektivet. Denna option ska – efter en längre övergångsperiod –</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">upphöra att gälla (se avsnitt 5.2.7). Till följd av detta utmönstras särbe-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">stämmelserna i 5 kap. FRL för verksamhet avseende tjänstepensions-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td281"><P class="p18 ft2">försäkring.</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td222"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p19 ft2">Bestämmelsen i 5 kap. 12 § FRL om bestämmande av premier för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">livförsäkringar och vissa skadeförsäkringar har sin grund i artikel 21 i det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p19 ft2">konsoliderade livförsäkringsdirektivet som har överförts utan sakliga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td281"><P class="p18 ft2">ändringar till artikel</P></TD>
<TD class="tr23 td96"><P class="p96 ft2">209</P></TD>
<TD class="tr23 td222"><P class="p19 ft2">i Solvens <NOBR>II-direktivet.</NOBR> Bestämmelsen i</P></TD>
</TR>
</TABLE>
<P class="p858 ft2">nuvarande 5 kap. 12 § bör mot den bakgrunden behållas i sak. För att behålla sambandet mellan beräkningen av avsättningar och premie- beräkningen ska dock premierna bestämmas på antaganden om dödlighet och andra riskmått, räntesats och driftskostnader som var för sig är ansvarsfulla, tillförlitliga och objektiva. Tidigare skulle premierna för dessa försäkringar bestämmas på grundval av betryggande antaganden.</P>
<P class="p506 ft4">Bestämmelserna i 5 kap. 14 § FRL om aktuarie hanteras i företags- styrningsavsnittet (se avsnitt 15).</P>
<P class="p506 ft2">Bestämmelserna i 5 kap. 15 och 16 §§ FRL om återköp och överföring av en försäkrings värde bör placeras i 4 kap. FRL om grundläggande bestämmelser om ett försäkringsföretags rörelse.</P>
<P class="p508 ft4">Det gällande bemyndigandet i 5 kap. 17 § 1 för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkringstekniska avsättningarnas innehåll och beräkning bör behållas med någon ändring. Som <SPAN class="ft47">Finansinspektionen </SPAN>påtalar finns det ett behov av ett omfattande bemyndigande i fråga om teknisk detaljreglering och anpassning till förändrade förhållanden (se mer om detta i följande avsnitt).</P>
<P class="p859 ft114"><SPAN class="ft115">10.2.2</SPAN><SPAN class="ft134">Krav på försäkringstekniska avsättningar</SPAN></P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En uttrycklig skyldighet för ett försäkrings- företag att göra försäkringstekniska avsättningar tas in i lag.</P>
<P class="p860 ft4">Avsättningarna ska motsvara det belopp som försäkringsföretaget skulle få betala om det omedelbart skulle föra över sina åtaganden med anledning av ingångna försäkringsavtal till ett annat försäkrings-</P>
<P class="p437 ft2">236</P>
</DIV>
<DIV id="page_237">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p101 ft2">företag, som är oberoende och som har intresse av att transaktionen</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td138"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td369"><P class="p101 ft2">genomförs.</P></TD>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Utredningen föreslår att begreppet värdera ska användas för att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">bestämma de försäkringstekniska avsättningarnas omfattning. Vidare</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">innehåller utredningens förslag inte någon uttrycklig skyldighet att göra</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringstekniska avsättningar.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>menar att begreppet beräkna</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">bör användas för bestämmandet av de försäkringstekniska avsättningarna</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">i stället för begreppet värdera.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivets</NOBR> innehåller i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">artikel 76.1 och 76.2 allmänna föreskrifter om försäkringstekniska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">avsättningar. I artikel 76.1 åläggs medlemsstaterna att se till att försäk-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ringsföretag gör försäkringstekniska avsättningar motsvarande sina</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">åtaganden enligt ingångna försäkringsavtal. De försäkringstekniska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">avsättningarna ska motsvara ett fiktivt marknadsvärde. Detta uttrycks i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">artikel 76.2 på så sätt att de försäkringstekniska avsättningarna ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">motsvara det belopp som försäkringsföretaget måste betala om det</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">omedelbart vill föra över sina åtaganden till ett annat försäkringsföretag.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Av 5 kap. 1 § FRL framgår att försäkringstekniska avsättningar ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">motsvara belopp som krävs för att ett försäkringsföretag vid varje</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tidpunkt ska kunna uppfylla alla åtaganden som skäligen kan förväntas</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">uppkomma till följd av ingångna försäkringsavtal.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Det finns i dag, som utredningen påpekat, inte något uttryckligt krav i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">FRL på att ett försäkringsföretag ska göra försäkringstekniska avsätt-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ningar, trots att sådana krav förekommer i artikel 21 i konsoliderade</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">livförsäkringsdirektivet och i artikel 17 i första skadeförsäkringsdirek-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tivet. Ett sådant krav följer dock indirekt av 5 kap. 1 § FRL. Regeringen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">anser emellertid att det bör explicit framgå av lag att ett försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">företag är skyldigt att göra försäkringstekniska avsättningar (jfr Finans-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">departementets promemoria Ett reformerat solvenssystem för försäk-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ringsbolag s. 67).</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Det finns även anledning att instämma i utredningens bedömning om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">att det bör införas en bestämmelse i lag som motsvarar direktivets krav</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">om att avsättningarnas storlek ska motsvara en fiktiv marknadsvärdering.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Försäkringstekniska avsättningar bestäms genom en räkneoperation,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">baserad på löptider samt antaganden om bl.a. dödlighet, skadefrekvens</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">och ränta. Det är därför mest ändamålsenligt att, som <SPAN class="ft3">Finansinspektionen</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">för fram, använda begreppet beräkna om bestämmandet av försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tekniska avsättningar. Det är också det begrepp som i dag används i FRL</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">(se bl.a. 5 kap. <NOBR>3–5</NOBR> §§ FRL). Begreppet värdera bör förbehållas bestäm-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">mande av värde som sker genom en skönsmässig expertbedömning,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">såsom är fallet när tillgångars och skulders värde bestäms.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr65 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr65 td369"><P class="p18 ft6"> </P></TD>
<TD class="tr65 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr65 td138"><P class="p19 ft2">237</P></TD>
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<P class="p40 ft114"><SPAN class="ft115">10.2.3</SPAN><SPAN class="ft134">Ansvarsfull beräkning</SPAN></P>
<P class="p861 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Beräkningen av de försäkringstekniska avsätt- ningarna ska grundas på antaganden om riskmått, räntesatser och driftskostnader som var för sig är ansvarsfulla, tillförlitliga och objektiva (ansvarsfull beräkning). Detta ska gälla för all försäkrings- verksamhet.</P>
<P class="p843 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utöver detta föreslår utredningen en särskild bestämmelse om att beräkningen av försäkringstekniska avsättningar ska vara förenlig med information från finansmarknaderna och allmänt tillgänglig information om försäkringsrisker.</P>
<P class="p227 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Aktuarieföreningen </SPAN>anser att begreppet aktsamt bör ersättas av begreppet försiktigt eller annat motsvarande begrepp för att beskriva de kvalitativa krav som ställs på de antaganden som ska ligga till grund för de försäkringstekniska avsättningarna.</P>
<P class="p224 ft46">Förslaget i utkastet till lagrådsremiss: <SPAN class="ft2">Överensstämmer i huvudsak med regeringens förslag. I utkastet till lagrådsremiss talas det i stället om en aktsam beräkning.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen</SPAN>, <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Aktuarieföreningen </SPAN>anser att begreppet aktsam beräkning inte bör användas, eftersom det inte förekommer i Solvens <NOBR>II-regelverket.</NOBR> Finans- inspektionen och Aktuarieföreningen föreslår att begreppet ansvarsfull beräkning används i stället.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Artiklarna 76.3, 76.4 och 78 i Solvens <NOBR>II-direktivet</NOBR> innehåller kvalitativa krav på beräkningen av försäkringstekniska avsättningar. Av artikel 76.3 följer att beräkningen ska vara marknadsbaserad, dvs. bygga på information från de finansiella marknaderna och allmänt tillgängliga uppgifter om försäkringsrisker. Principen om aktsam eller ansvarsfull beräkning kommer till uttryck i artikel 76.4, där det stadgas att de försäkringstekniska avsättningarna ska beräknas på ett ansvarsfullt, tillförlitligt och objektivt sätt. I artikel 78 anges ett antal faktorer som ska beaktas vid beräkningen av försäkrings- tekniska avsättningar: kostnader för att uppfylla försäkringsåtagandena, inflationen samt de ersättningar som försäkringsföretaget förväntar sig att utbetala.</P>
<P class="p843 ft2">I samband med genomförandet av tjänstepensionsdirektivet i svensk rätt infördes ett krav på att avsättningarna för tjänstepensionsverksamhet ska beräknas på ett aktsamt sätt (se artikel 15 i tjänstepensionsdirektivet och 5 kap. 7 § FRL). Ett snarlikt krav kommer fortsättningsvis att gälla för all försäkringsverksamhet. I dessa fall krävs – förutom aktsamhet eller ansvarsfullhet – dessutom att antagandena som ligger till grund för avsättningarna ska vara tillförlitliga och objektiva.</P>
<P class="p440 ft4">Som <SPAN class="ft47">Svensk Försäkring </SPAN>anmärker rimmar terminologin med aktsam beräkning illa med kraven i Solvens <NOBR>II-direktivet</NOBR> och kan medföra tillämpningsproblem, särskilt mot bakgrund av de ytterligare krav som ställs upp i kommissionens delegerade förordning (EU) 2015/35. I stället bör, som <SPAN class="ft47">Finansinspektionen </SPAN>och <SPAN class="ft47">Aktuarieföreningen </SPAN>föreslår, en princip om ansvarsfullhet användas.</P>
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<P class="p769 ft4">Genom Solvens <NOBR>II-direktivet</NOBR> sker en övergång från ett system där Prop. 2015/16:9 försäkringstekniska avsättningar ska innehålla inbyggda säkerhets-</P>
<P class="p707 ft2">marginaler till följd av att betryggande antaganden ska göras (se 5 kap. 6 § FRL), till ett system där avsättningarna ska beräknas marknads- baserat och mera direkt motsvara försäkringsåtagandenas ekonomiska värde.</P>
<P class="p503 ft2">Den kapitalbuffert som i dagens regelverk skapas genom kravet på betryggande antaganden ligger i det nya regelverket dels i kravet på en riskmarginal vid beräkningen av försäkringstekniska avsättningar, dels i den nya regleringen i fråga om kapitalkrav. Inom solvenskapitalkravet ska alla risker i företaget beaktas, således även de risker som är förenade med förändringar i försäkringsåtagandens storlek, t.ex. till följd av ränte- fall.</P>
<P class="p862 ft2">Det finns således anledning att i lag precisera att beräkningen av de försäkringstekniska avsättningarna ska grundas på antaganden om riskmått, räntesatser och driftskostnader som var för sig är ansvarsfulla, tillförlitliga och objektiva samt att denna princip om ansvarsfull beräk- ning ska gälla för all försäkringsverksamhet.</P>
<P class="p502 ft2">Mot denna bakgrund torde det vara obehövligt att införa en uttrycklig lagbestämmelse om att avsättningarna ska motsvara kraven i artikel 76.3, dvs. att avsättningarna ska vara förenliga med information från de finan- siella marknaderna m.m. Detta får anses följa av att beräkningarna ska vara tillförlitliga och objektiva. Artikeln bör emellertid genomföras genom föreskrifter från regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p863 ft2">Av artikel 78 i Solvens <NOBR>II-direktivet</NOBR> framgår att kostnader för att uppfylla försäkringsförpliktelserna, inflationen och förväntade utbetal- ningar till försäkringstagare ska beaktas vid beräkning av försäkrings- tekniska avsättningar. Inte heller i detta fall torde någon särskild bestämmelse i lag vara nödvändig. Det får anses följa av nu föreslagen princip om ansvarsfullhet att dessa faktorer ska beaktas vid beräkningen. Artikeln bör emellertid genomföras genom föreskrifter från regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p754 ft114"><SPAN class="ft115">10.2.4</SPAN><SPAN class="ft135">Beräkning av försäkringstekniska avsättningar</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>De försäkringstekniska avsättningarna ska utgöras av summan av en bästa skattning av framtida kassaflöden och en riskmarginal.</P>
<P class="p865 ft2">Någon separat beräkning av riskmarginal ska inte göras om de för- väntade framtida kassaflödena till följd av ingångna försäkringsavtal har en motsvarighet i kassaflöden hos finansiella instrument för vilka det finns ett säkert marknadsvärde. I ett sådant fall ska värdet av de försäkringstekniska avsättningarna i stället motsvara marknadsvärdet för dessa finansiella instrument.</P>
<P class="p866 ft4">Den bästa skattningen ska motsvara det förväntade nuvärdet av de framtida kassaflöden som kan uppkomma med anledning av ingångna försäkringsavtal. Den ska beräknas med en relevant riskfri räntestruk- tur.</P>
<P class="p757 ft2">239</P>
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<P class="p867 ft4">Riskmarginalen ska motsvara det belopp som ett annat försäk- ringsföretag kan förväntas kräva, utöver den bästa skattningen, för att ta över och infria försäkringsföretagets åtaganden mot försäkrings- tagarna och andra ersättningsberättigade.</P>
<P class="p868 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår mer detaljerade bestämmelser om de antaganden som ska göras vid beräkningen av bästa skattningen och om den ränta som ska användas vid beräkningen.</P>
<P class="p869 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>menar att begreppet avgiven återförsäkring bör användas i stället för belopp som kan återfås på grund av återförsäkring. <SPAN class="ft3">Aktuarieföreningen </SPAN>påpekar att den bästa skattningen ska motsvara det förväntade nuvärdet av framtida kassaflöden och inte nuvärdet av förväntade framtida kassaflöden.</P>
<P class="p869 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i stora delar med regeringens förslag. I utkastet till lagrådsremiss regleras endast huvudmetoden för beräkning av de försäkringstekniska avsättningarna reglerats. Där nämns inte heller att den bästa skattningen ska beräknas med en relevant räntestruktur.</SPAN></P>
<P class="p870 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäk- ring </SPAN>anser att det i lag även bör preciseras att den bästa skattningen ska beräknas med en relevant riskfri räntestruktur. Svensk Försäkring anför också att den alternativa metoden i direktivet för beräkning av de försäkringstekniska avsättningarna bör anges i lag. En sådan alternativ beräkning innebär att riskmarginalen inte beräknas separat.</P>
<P class="p871 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Artikel 77 i Solvens <NOBR>II-direktivet</NOBR> innehåller de grundläggande reglerna om beräkning av de försäkrings- tekniska avsättningarna. Av artikel 77.1 framgår att de försäkrings- tekniska avsättningarna ska utgöra summan av en bästa skattning och en riskmarginal.</P>
<P class="p871 ft2">Därefter meddelas i artikel 77.2 föreskrifter om hur den bästa skattningen ska beräknas. Det anges där att den bästa skattningen ska motsvara det förväntade nuvärdet av framtida kassaflöden, med tillämp- ning av riskfria räntesatser för relevanta löptider. Beräkningen av den bästa skattningen ska bygga på aktuell och trovärdig information och realistiska antaganden och utföras med lämpliga, tillämpliga och relevanta försäkringsmatematiska och statistiska metoder. Alla in- och utflöden av likvida medel som krävs för fullgörandet av försäkrings- åtagandena ska beaktas. Beräkningen ska göras utan avdrag för belopp som kan återfås till följd av avgiven återförsäkring eller från special- företag.</P>
<P class="p872 ft2">I artikel 77.3 föreskrivs att riskmarginalen ska vara tillräcklig för att de försäkringstekniska avsättningarna ska motsvara det belopp som ett annat försäkringsföretag kan förväntas kräva för att ta över de aktuella försäk- ringsåtagandena.</P>
<P class="p92 ft4">Huvuddelen av de försäkringstekniska avsättningarna beräknas, som <SPAN class="ft47">Aktuarieföreningen </SPAN>påpekar, utifrån ett förväntat nuvärde av försäkrings- åtagandena. Denna del av avsättningarna utgörs av den bästa skattningen av framtida kassaflöden. Därutöver ska en riskmarginal läggas till den bästa skattningen för att säkerställa att de försäkringstekniska avsätt-</P>
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<P class="p873 ft2">ningarna uppgår till ett belopp som motsvarar vad försäkringsföretaget skulle behöva betala för att överföra sina åtaganden till ett annat försäkringsföretag. Det är således lämpligt att i lag införa en regel som motsvarar direktivets grundläggande bestämmelse om avsättningarnas omfattning. I en sådan grundläggande regel bör, som <SPAN class="ft3">Svensk Försäkring </SPAN>hävdar, preciseras att den bästa skattningen ska beräknas med en relevant riskfri räntestruktur.</P>
<P class="p92 ft2">Det får anses följa av principen om ansvarsfull beräkning att beräkningen av den bästa skattningen ska bygga på aktuell och trovärdig information. Detsamma gäller att beräkningen av den bästa skattningen ska bygga på realistiska antaganden. I det begreppet ligger en avgränsning mot det i dagens FRL använda begreppet betryggande antaganden, som innebär att avsättningarna ska innefatta inbyggda säkerhetsmarginaler (se 5 kap. 6 § FRL och prop. 2004/05:165 s. 159 f.). Vidare får det även anses följa av principen om ansvarsfull beräkning att företaget beaktar alla in- och utbetalningar som krävs för att reglera åtagandena under deras återstående ansvarstid (jfr artikel 77.2 första– tredje styckena). Artikeln bör på detaljnivå genomföras genom föreskrifter från regeringen eller den myndighet regeringen bestämmer.</P>
<P class="p874 ft2">Av artikel 77.2 fjärde stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att den bästa skattningen ska göras utan avdrag för belopp som kan återfås på grund av återförsäkringsavtal eller från specialföretag och att dessa belopp ska beräknas separat enligt artikel 81. En lagbestämmelse bör införas som motsvarar den direktivartikeln. Som <SPAN class="ft3">Finansinspektionen </SPAN>anmärker, bör det etablerade begreppet avgiven återförsäkring användas om den återförsäkring som ett försäkringsföretag tecknar hos ett annat försäkringsföretag. Begreppet mottagen återförsäkring bör användas om den återförsäkring som ett försäkringsföretag meddelar åt andra försäkringsföretag. De belopp som ett försäkringsföretag kan återfå på grund av olika återförsäkringsarrangemang ska beräknas särskilt och tas upp på solvensbalansräkningens tillgångssida. Detta bör framgå av lag, medan bestämmelserna i artikel 81 om beräkning av de belopp som kan återkrävas bör tas in i föreskrifter som meddelas av regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p875 ft2">Av artikel 77.4 framgår att som huvudregel ska den bästa skattningen och riskmarginalen beräknas separat. Detta behöver dock inte ske då det finns ett finansiellt instrument på tillgångssidan som motsvarar försäkringsåtagandet. Detta är fallet bl.a. i fråga om fondförsäkring, då försäkringsföretagets åtagande i förhållande till försäkringstagaren motsvaras av ett innehav av andelar i investeringsfonder. Denna alternativa metod för beräkning av de försäkringstekniska avsättningarna bör, som Finansinspektionen och Svensk Försäkring påtalar, anges i lag.</P>
<P class="p876 ft4">Av artikel 77.5 följer att riskmarginalen ska beräknas genom att fast- ställa kostnaden för att ha en kapitalbas motsvarande solvenskapital- kravet under försäkringsåtagandenas återstående löptid.</P>
<P class="p877 ft2">De detaljerade bestämmelserna i artikel 77.5 om beräkningarna bör genomföras i föreskrifter som meddelas av regeringen eller den myndig- het som regeringen bestämmer.</P>
<P class="p878 ft4">Möjligheten för ett försäkringsföretag att få tillstånd att använda ett tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna behandlas i avsnitt 24.2.12.</P>
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<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">241</P>
</DIV>
</DIV>
</DIV>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Det ska avslutningsvis noteras att Europeiska kommissionen har</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">meddelat föreskrifter om beräkning av riskmarginalen i delegerade akter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">på nivå 2. Även tekniska standarder för genomförande inom detta</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p879 ft2">område kommer att beslutas.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">10.2.5 Extrapolering av den riskfria räntestrukturen</P>
<P class="p824 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>De nya bestämmelserna i Solvens II- direktivet om att den riskfria räntestrukturen ska bygga på information från relevanta finansiella instrument och att extrapolering av ränte- strukturen ska ske för de löptider där marknaderna för de finansiella instrumenten eller för obligationer inte fungerar väl (dvs. är inte tillräckligt djup, likvid eller transparent) kräver inga lagstiftningsåtgärder.</P>
<P class="p880 ft4">Bestämmelserna i direktivet om vilka uppgifter kring de riskfria räntesatserna som ska fastställas och offentliggöras av Europeiska försäkrings- och tjänstepensionsmyndigheten kräver inga lagstift- ningsåtgärder.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 77.2 första stycket i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> framgår att bästa skattningen av framtida kassa- flöden ska fastställas med tillämpning av riskfria räntesatser för relevanta durationer (löptider). Nu föreslås att det i den grundläggande lagregeln preciseras att den bästa skattningen ska beräknas med en relevant riskfri räntestruktur, medan de mer detaljerade bestämmelserna kring bl.a. beräkningen av den bästa skattningen ska meddelas genom föreskrifter på lägre nivå än lag.</SPAN></P>
<P class="p508 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.23 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs det bestämmelser i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> om principerna för hur den riskfria räntan närmare ska bestämmas, särskilt vid långa löptider. Enligt de nya bestämmelserna</SPAN></P>
<P class="p858 ft2">– artikel 77a första stycket i Solvens <NOBR>II-direktivet</NOBR> – ska förfarandet för fastställandet av den relevanta riskfria räntestrukturen utnyttja och vara förenlig med information som erhålls från relevanta finansiella instru- ment. Vid fastställandet ska hänsyn tas till relevanta finansiella instru- ment för aktuella löptider där marknaderna för såväl finansiella instru- ment som obligationer är djupa, likvida och transparenta. För löptider där marknaderna för de relevanta finansiella instrumenten eller för obliga- tioner inte är djupa, likvida och transparenta ska de riskfria räntesatserna extrapoleras.</P>
<P class="p565 ft4">Enligt den nya artikel 77a andra stycket ska den extrapolerade delen av den riskfria räntestrukturen bygga på terminskurser som konvergerar smidigt från en eller flera räntesatser i förhållande till de längsta löptiderna för vilka de relevanta finansiella instrumenten och</P>
<P class="p881 ft2">242</P>
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<TABLE cellpadding=0 cellspacing=0 class="t65">
<TR>
<TD class="tr4 td189"><P class="p18 ft2">obligationerna kan</P></TD>
<TD class="tr4 td330"><P class="p18 ft2">observeras på en djup och likvid marknad, till en Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td189"><P class="p18 ft13">slutlig terminskurs.</P></TD>
<TD class="tr27 td330"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p882 ft2">Av artikel 2.23 i omnibus <NOBR>II-direktivet</NOBR> framgår att Eiopa kvartalsvis och för varje relevant valuta ska fastställa och offentliggöra riskfria räntesatser för relevanta löptider (jfr nya artikel 77e 1a i Solvens II- direktivet).</P>
<P class="p882 ft2">De nya bestämmelserna – som är riktade till såväl Eiopa som till försäkringsföretagen – kring fastställandet av de riskfria räntesatserna är av sådan teknisk karaktär att de inte behöver framgå av lag, utan i stället bör meddelas genom föreskrifter på lägre nivå än lag. Mot bakgrund av att det nu föreslås ett bemyndigande för regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om de försäkringstekniska avsättningarnas innehåll och beräkning (se avsnitt 10.2.1), kräver de nya bestämmelserna i artikel 77a inga ytterligare lagstiftningsåtgärder.</P>
<P class="p883 ft2">I detta sammanhang kan göras en jämförelse med förslaget till genomförande av artikel 77.5 andra och tredje styckena i Solvens II- direktivet, som handlar om fastställandet av den räntesats som ska användas vid beräkningen av riskmarginalen. Det har nu förutsatts att dessa mer tekniska bestämmelser meddelas genom föreskrifter på lägre nivå än lag.</P>
<P class="p884 ft4">Bestämmelserna i den nya artikel 77e är riktade till Eiopa och kommissionen och kräver därför inga lagstiftningsåtgärder.</P>
<TABLE cellpadding=0 cellspacing=0 class="t99">
<TR>
<TD class="tr57 td85"><P class="p854 ft115">10.2.6</P></TD>
<TD class="tr57 td368"><P class="p18 ft114">Matchningsjustering av den riskfria</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td368"><P class="p18 ft114">räntestrukturen</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får i ett enskilt fall tillåta att</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ett försäkringsföretag använder en matchningsjusterad riskfri ränte-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">struktur vid beräkningen av den bästa skattningen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Ett försäkringsföretag som har fått tillstånd att använda en match-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ningsjusterad riskfri räntestruktur får inte återgå till att använda en</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">riskfri räntestruktur utan matchningsjustering.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Ett försäkringsföretag ska omedelbart underrätta Finansinspektionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">om företaget inte uppfyller villkoren för användning av</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">matchningsjustering.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Ett företag som har fått ett föreläggande att omedelbart upphöra med</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">användningen av matchningsjustering får inte beviljas nytt tillstånd</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">inom två år från föreläggandet.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Regeringen eller den myndighet regeringen bestämmer får meddela</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">föreskrifter om vilka krav som ska vara uppfyllda för att ett försäk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">ringsföretag ska få tillstånd att använda matchningsjustering.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 77.2 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">framgår att beräkningen av bästa skattningen ska ske med tillämpning av</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">riskfria räntesatser för relevanta durationer (löptider). Det föreslås att</P></TD>
<TD rowspan=2 class="tr1 td138"><P class="p19 ft2">243</P></TD>
</TR>
<TR>
<TD class="tr49 td85"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td368"><P class="p18 ft48"> </P></TD>
</TR>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">244</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">artikel 77.2 genomförs genom en lagbestämmelse om att den bästa skattningen ska motsvara det förväntade nuvärdet av de framtida kassaflöden som kan uppkomma med anledning av ingångna försäk- ringsavtal. I denna lagbestämmelse läggs nu till att den ska beräknas med en relevant riskfri räntestruktur. Lagregeln kompletteras med ett bemyn- digande för regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om de försäkringstekniska avsättningarnas innehåll och beräkning.</P>
<P class="p420 ft3">Möjlighet att matchningsjustera de riskfria räntesatserna</P>
<P class="p841 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.23 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs det – genom en ny artikel 77b i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> – en möjlighet för försäkringsföretagen att, efter tillstånd från tillsynsmyndigheten, på vissa typer av åtaganden tillämpa en s.k. matchningsjusterad riskfri ränta. Bakgrunden till bestämmelserna om matchningsjustering behandlas i skäl 31i omnibus II- direktivet, där det bl.a. framgår att bestämmelserna har sin grund i att obligationer och andra liknande tillgångar som ägs under hela dess löptid inte ger upphov till s.k. spreadrisk. För att undvika att denna spreadrisk – som uppstår till följd av kraven på värdering till verkligt värde – ”felaktigt” påverkar ett försäkringsföretags kapitalbas, ska företagen ha möjlighet att på visst sätt justera de riskfria räntesatserna som används vid beräkningen av de försäkringstekniska avsättningarna. Av skäl 31 framgår vidare att tillämpningen av matchningsjusteringen ska vara föremål för tillståndsprövning och att det ska ställas strikta krav i syfte att säkerställa att företaget kan behålla tillgångarna under hela dess löptid.</SPAN></P>
<P class="p885 ft3">Förutsättningarna för tillstånd</P>
<P class="p842 ft2">I den nya artikel 77b.1 första stycket anges de närmare förutsättningar (kraven) som måste vara uppfyllda för att tillsynsmyndigheterna ska kunna tillåta att ett försäkringsföretag använder matchningsjusterade riskfria räntesatser. Kraven, som är relativt detaljerade, kan sammanfatt- ningsvis och förenklat sägas handla om att ringa in vilka typer av ”portföljer” (tillgångar och åtaganden) som medför behov av justeringar i de riskfria räntesatser som ska användas vid beräkningen av de försäkringstekniska avsättningarna.</P>
<P class="p227 ft2">Enligt regeringens bedömning bör möjligheten att få tillstånd till matchningsjustering framgå av lag, medan de närmare kraven för tillstånd kan tas in i föreskrifter på lägre nivå. En liknande lagstift- ningsteknik har nu använts när det gäller t.ex. möjligheten att använda s.k. företagsspecifika parameterar.</P>
<P class="p440 ft4">Här bör särskilt nämnas att det av skäl 37 i omnibus <NOBR>II-direktivet</NOBR> fram- går att matchningsjusteringen inte bör innebära krav på att medlems- länderna har något juridiskt begrepp för separerade fonder i den natio- nella regleringen.</P>
<P class="p119 ft3">Förbud mot att återgå till en räntestruktur utan matchningsjustering</P>
<P class="p841 ft4">Genom den nya artikeln 77b.2 första meningen i Solvens <NOBR>II-direktivet</NOBR> införs en bestämmelse om att ett försäkringsföretag som har fått tillstånd</P>
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<P class="p117 ft4">att använda matchningsjustering inte får återgå till att använda riskfria Prop. 2015/16:9 räntesatser utan matchningsjustering.</P>
<P class="p122 ft2">Bestämmelsen bör tas in i lag, efter mönster från den lagstiftnings- teknik som nu har valts när det gäller s.k. återgång till standardmodell.</P>
<P class="p122 ft2">Vidare anges i andra meningen i artikel 77b.2 att om försäkringsföretaget inte längre uppfyller villkoren för användning av justeringen ska det omedelbart informera tillsynsmyndigheten om detta. En motsvarande underrättelseskyldighet bör införas i lag.</P>
<P class="p315 ft2">I artikeln föreskrivs även att om företaget inte har möjlighet att inom två månader på nytt säkra efterlevnaden av villkoren ska det upphöra att tillämpa justeringen och får inte heller tillämpa justeringen under en period på ytterligare 24 månader.</P>
<P class="p308 ft4">Med anledning av detta bör det införas en bestämmelse om att ett företag som har fått ett föreläggande att omedelbart upphöra med användningen av matchningsjustering enligt 17 kap. inte får beviljas nytt tillstånd inom två år från föreläggandet.</P>
<P class="p886 ft123"><SPAN class="ft115">10.2.7</SPAN><SPAN class="ft136">Matchningsjustering i relation till andra justeringar av den riskfria räntan</SPAN></P>
<P class="p887 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om att matchningsjuste- ring inte får användas på en riskfri räntestruktur som är volatilitets- justerad enligt bestämmelserna om detta, eller som är justerad enligt de särskilda övergångsbestämmelserna om den riskfria räntestrukturen bör tas in i föreskrifter på lägre nivå än lag.</P>
<P class="p480 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p122 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p122 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p122 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.23 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">införs det – genom den nya artikel 77b.3 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR></P>
<P class="p325 ft2">– bestämmelser om att matchningsjustering inte får användas i kombi- nation med volatilitetsjustering eller den justering av de riskfria ränte- strukturen som kan ske enligt de särskilda övergångsreglerna.</P>
<P class="p284 ft4">Bestämmelserna är av teknisk karaktär och bör därför genomföras genom föreskrifter på lägre nivå än lag. De aktuella bestämmelserna bör meddelas med stöd av det förslag till bemyndigande som nu lämnas beträffande de försäkringstekniska avsättningarnas innehåll och beräkning.</P>
<P class="p888 ft114">10.2.8 Beräkning av matchningsjusteringen</P>
<P class="p889 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om de principer som ska gälla vid beräkningen av matchningsjusteringen bör tas in i föreskrif- ter på lägre nivå än lag.</P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD class="tr4 td356"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td356"><P class="p18 ft2">ning.</P></TD>
<TD class="tr29 td136"><P class="p19 ft2">245</P></TD>
</TR>
</TABLE>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.23 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft3">direktivet </SPAN>införs det – genom den nya artikel 77c i Solvens <NOBR>II-direktivet</NOBR> –</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bestämmelser om de principer som ska gälla vid beräkningen av match-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ningsjusteringen.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Dessa principer, som är av teknisk karaktär, bör lämpligen genomföras</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">genom föreskrifter på lägre nivå än lag. De aktuella bestämmelserna bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">meddelas med stöd av det förslag till bemyndigande som nu lämnas</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft22">beträffande de försäkringstekniska avsättningarnas innehåll och beräkning.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t100">
<TR>
<TD class="tr44 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td171"><P class="p638 ft115">10.2.9</P></TD>
<TD class="tr44 td252"><P class="p18 ft114">Volatilitetsjustering av den riskfria</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">räntestrukturen</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag får använda en volatili-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">tetsjusterad riskfri räntestruktur vid beräkningen av de försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">tekniska avsättningarna. Regeringen eller den myndighet regeringen</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">bestämmer får meddela föreskrifter om hur volatilitetsjusteringen ska</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td171"><P class="p101 ft2">beräknas.</P></TD>
<TD class="tr28 td373"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 77.2 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">framgår det att bästa skattningen ska beräknas med tillämpning av</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">riskfria räntesatser för relevanta durationer (löptider). Det föreslås att</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">artikel 77.2 införlivas genom en lagbestämmelse om att den bästa</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">skattningen ska motsvara det förväntade nuvärdet av de framtida</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kassaflöden som kan uppkomma med anledning av ingångna försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">avtal. I denna lagbestämmelse läggs nu till att den ska beräknas med en</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">relevant riskfri räntestruktur. Lagregeln kompletteras med och ett</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">bemyndigande för regeringen eller den myndighet regeringen bestämmer</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">att meddela föreskrifter om de försäkringstekniska avsättningarnas</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">innehåll och beräkning.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2">Genom <SPAN class="ft3">artikel 2.23 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs det en ny artikel 77.d</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">i Solvens <NOBR>II-direktivet</NOBR> som innehåller bestämmelser om möjligheten att</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">använda s.k. volatilitetsjustering av den riskfria räntestrukturen. Av skäl</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">32 i omnibus <NOBR>II-direktivet</NOBR> framgår att syftet med bestämmelserna om</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">volatilitetsjustering är att är att motverka s.k. procykliskt agerande i</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft22">investeringsprocesserna. Genom volatilitetsjusteringen mildras effekterna av</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">överdrivna eller mycket stora räntedifferenser eller spreadar för obliga-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tioner. Det framgår också att volatilitetsjusteringen ska bygga på olika</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">referensportföljer, och att effekterna av volatilitetsjusteringar på före-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tagens finansiella position bör offentliggöras. Av skäl 33 i omnibus II-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td35"><P class="p777 ft2">246</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">direktivet framgår att det – med hänsyn till vikten av diskontering – bör</P></TD>
</TR>
<TR>
<TD class="tr55 td171"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td252"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p117 ft4">fastställas enhetliga villkor för företagens val av diskonteringsränta och Prop. 2015/16:9 att detta ska ske genom att ge kommissionen rätt att fastställa riskfria</P>
<P class="p325 ft2">räntesatser och de grundläggande räntedifferenser som ska användas för beräkningen av matchnings- och volatilitetsjusteringarna.</P>
<P class="p122 ft2">Enligt den nya artikel 77d.1 får medlemsländerna kräva att volatili- tetsjustering endast får användas efter tillstånd (förhandsgodkännande) från tillsynsmyndigheten. Det är svårt att se några skäl för att införa krav på särskilda tillstånd för volatilitetsjustering. Av lag bör i stället framgå att det finns en möjlighet för försäkringsföretaget att använda volatili- tetsjustering. En sådan bestämmelse bör placeras i anslutning till bestäm- melserna om matchningsjustering.</P>
<P class="p890 ft2">Bestämmelserna om hur volatilitetsjusteringen närmare ska fastställas</P>
<P class="p325 ft2">– se artikel <NOBR>77d.2–77d.4</NOBR> – är av sådan teknisk karaktär att de lämpligen bör meddelas genom föreskrifter på lägre nivå än lag. Här bör nämnas att fastställandet av volatilitetsjusteringen delvis kommer att bygga på uppgifter som ska fastställas av kommissionen och Eiopa (se artikel 77e).</P>
<P class="p315 ft4">Även bestämmelserna om hur en användning av volatilitetsjustering förhåller sig till användningen av matchningsjustering och solvens- kapitalkravet – se artikel 77d.4a och 77d.4b – bör meddelas genom föreskrifter på lägre nivå än lag.</P>
<P class="p122 ft2">De bestämmelser som nu föreslås bli genomförda genom föreskrifter på lägre nivå kräver lämpligen ett särskilt bemyndigande, som bör placeras i anslutning till de bemyndiganden som har föreslagits rörande matchningsjusteringen.</P>
<P class="p122 ft2">Regeringen delar <SPAN class="ft3">Lagrådets </SPAN>bedömning att bemyndigandet ska medge att Finansinspektionen utfärdar regler för beräkning av justeringen. Bemyndigandet bör därför förtydligas på detta sätt.</P>
<P class="p283 ft4">Möjligheten för ett försäkringsföretag att få tillstånd att använda en tillfälligt justerad riskfri räntestruktur vid beräkningen av bästa skattningen behandlas i avsnitt 24.2.11.</P>
<P class="p891 ft120"><SPAN class="ft115">10.2.10</SPAN><SPAN class="ft137">Nya regler om vad Europiska försäkrings- och tjänstepensionsmyndigheten ska fastställa i fråga om riskfri räntestruktur m.m.</SPAN></P>
<P class="p892 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelser om vad Europeiska försäkrings- och tjänstepensionsmyndigheten ska fastställa och offent- liggöra i fråga om riskfria räntesatser, grundläggande räntedifferenser och volatilitetsjusteringar föranleder ingen lagstiftningsåtgärd.</P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD class="tr4 td356"><P class="p141 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">regeringens bedömning.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.23 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II-</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft3">direktivet </SPAN>införs det genom en ny artikel 77e i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">bestämmelser om att Eiopa för varje relevant valuta ska lägga fast – och</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td356"><P class="p141 ft2">med vissa intervall offentliggöra – riskfria räntesatser, grundläggande</P></TD>
<TD rowspan=2 class="tr44 td136"><P class="p19 ft2">247</P></TD>
</TR>
<TR>
<TD class="tr22 td356"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">räntedifferenser som ska använda vid beräkningen av matchnings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">justeringar och en volatilitetsjustering för respektive nationell marknad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och löptid.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelser som riktar sig till Eiopa behöver inte genomföras i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">nationell lagstiftning.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">10.2.11 Överskottsmedel</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Det saknas anledning att ta in en uttrycklig bestämmelse om att överskottsmedel som finns redovisade i konsoli- deringsfonden inte ska tas med vid beräkningen av försäkringstek- niska avsättningar.</P>
<P class="p728 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer inte med regeringens bedöm- ning. Utredningen har föreslagit att en särskild bestämmelse som klargör att försäkringstekniska avsättningar inte behöver göras motsvarande förväntade framtida utbetalningar av överskottsmedel ur konsoliderings- fonden hos ömsesidiga försäkringsbolag och försäkringsaktiebolag som inte får dela ut vinst.</P>
<P class="p507 ft47"><SPAN class="ft121">Remissinstanserna: </SPAN>Livförsäkringsutredningen <SPAN class="ft4">menar att utredning- ens föreslagna lagbestämmelse är obehövlig.</SPAN></P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker bedömningen eller har ingen invändning mot den. <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Aktuarie- föreningen </SPAN>förespråkar att den av utredningen föreslagna lagregeln införs.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 78.3 i Solvens II- direktivet framgår att försäkringsföretagen vid beräkningen av de försäkringstekniska avsättningarna ska ta hänsyn till alla ersättningar till försäkringstagare och ersättningsberättigade. Artikeln omfattar bl.a. framtida återbäring som försäkringsföretaget förväntar sig att utbetala, oavsett om återbäringen är garanterad genom avtal eller inte. Detta gäller dock inte om ersättningarna omfattas av artikel 91.2. I den artikeln föreskrivs att nationell lagstiftning kan medge att vinster som inte har gjorts tillgängliga för utdelning till försäkringstagare och ersättnings- berättigade (överskottsmedel) inte ska betraktas som försäkrings- eller återförsäkringsskulder i den utsträckning de aktuella medlen uppfyller de egenskaper och kriterier som krävs för att klassificeras som nivå I. Det särskilda undantaget vad gäller överskottsmedel är tillämpligt beträffande konsolideringsfonden i ömsesidiga livförsäkringsföretag och livförsäk- ringsaktiebolag som inte får dela ut vinst.</SPAN></P>
<P class="p679 ft2">Att försäkringstekniska avsättningar inte behöver göras motsvarande förväntade betalningar till försäkringstagare och andra ersättningsberät- tigade av medel ur konsolideringsfonden är av mycket stor betydelse för den svenska försäkringsmarknaden. Av förslaget till 7 kap. 10 § FRL framgår att konsolideringsfonden inte ska betraktas som ett försäkrings- åtagande utan som en del av kapitalbasen. Det behövs därför inte, såsom</P>
<P class="p893 ft3">Livförsäkringsutredningen <SPAN class="ft2">påpekar, men </SPAN>Svensk Försäkring <SPAN class="ft2">och</SPAN></P>
<P class="p225 ft2">248</P>
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<P class="p654 ft31"><SPAN class="ft55">Aktuarieföreningen </SPAN>däremot förespråkar, någon bestämmelse i det nu Prop. 2015/16:9 behandlade lagkapitlet om försäkringstekniska avsättningar.</P>
<P class="p894 ft114">10.2.12 Värdering av finansiella garantier och optioner</P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Vid beräkningen av de försäkringstekniska avsättningarna ska hänsyn tas till värdet av garantier och optioner i de ingångna försäkringsavtalen. Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om de försäkrings- tekniska avsättningarnas beräkning i detta avseende.</P>
<P class="p756 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår även att en särskild bestämmelse ska införas om att värdet på en option ska grundas på sannolikheten för att optionen kommer att utnyttjas.</P>
<P class="p895 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 79 i Solvens <NOBR>II-direktivet</NOBR> följer att värdet av finansiella garantier och optioner i försäkringsavtal ska beaktas vid beräkningen av försäkringstekniska avsättningar. Där anges också att de antaganden om utnyttjande av optioner som ett försäkringsföretag gör ska vara realistiska och bygga på aktuell och trovärdig information. Vidare sägs att antagande ska ta hänsyn till hur förändringar i finansiella och andra förhållanden kan påverka sanno- likheten för att en avtalad option utnyttjas.</P>
<P class="p69 ft2">Som exempel på optioner nämns i direktivartikeln möjligheten för försäkringstagaren att välja att premiebetalningar ska upphöra under en viss period och möjlighet för en försäkringstagare att få en försäkring återköpt av försäkringsföretaget (jfr 11 kap. 5 § försäkringsavtalslagen [2005:104]). Ett ytterligare exempel är möjligheten för försäkringstagare att ändra mottagare av en efterlevandeförmån. Det bör särskilt noteras att bestämmelsen i direktivet också avser optioner som försäkringsföretaget kan ha gentemot försäkringstagaren. Med begreppet garanti avses bl.a. avtalsvillkor om garanterad avkastning på insatt kapital, s.k. garanterad återbäring.</P>
<P class="p896 ft2">Det finns skäl att instämma i utredningens bedömning att den grund- läggande bestämmelsen om att hänsyn ska tas till garantier och optioner bör tas in i lag. Däremot behöver de antaganden som ska göras beträf- fande sannolikheten för att försäkringstagarna kommer att utnyttja avtalade optioner inte uttryckligen anges i lag. Inte heller det förhållandet att antagandena ska vara realistiska och bygga på aktuell och trovärdig information behöver hanteras på denna författningshierarkiska nivå. Reglerna i artikel 79 andra stycket bör i stället genomföras i föreskrifter från regeringen eller den myndighet regeringen bestämmer.</P>
<P class="p427 ft2">249</P>
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<TABLE cellpadding=0 cellspacing=0 class="t101">
<TR>
<TD class="tr1 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr1 td355"><P class="p18 ft114">10.2.13 Uppdelning av försäkringsrisker vid beräkning av</P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td355"><P class="p897 ft114">försäkringstekniska avsättningar</P></TD>
</TR>
<TR>
<TD class="tr55 td90"><P class="p18 ft81"> </P></TD>
<TD class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Vid beräkningen av försäkringstekniska avsätt-</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td353"><P class="p101 ft2">ningar ska ett försäkringsföretag dela upp sina försäkringsåtaganden i</P></TD>
</TR>
<TR>
<TD class="tr26 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td353"><P class="p101 ft2">försäkringsrisker av likartat slag eller åtminstone efter försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td353"><P class="p101 ft2">företagets olika affärsgrenar. Regeringen eller den myndighet som</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td353"><P class="p101 ft2">regeringen bestämmer får meddela föreskrifter om de försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr24 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td353"><P class="p101 ft2">tekniska avsättningarnas beräkning i detta avseende.</P></TD>
</TR>
<TR>
<TD class="tr62 td374"><P class="p18 ft21"> </P></TD>
<TD class="tr63 td354"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr4 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i sak med regeringens. Utred-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">ningen föreslår dock att uttrycket riskgrupper används för att beteckna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">den enhet vari fördelning ska ske. Utredningen förslår inte att det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">närmare i lag ska anges hur fördelningen ska ske.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att bestämmelsen bör</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">närmare knyter an till direktivets lydelse om begreppet homogena</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">riskgrupper. Vidare menar inspektionen att det i lag bör anges att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">fördelningen ska ske i vart fall efter affärsgrenar.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">mot det.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt den svenska språkversionen av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">artikel 80 i Solvens <NOBR>II-direktivet</NOBR> ska ett försäkringsföretags förpliktelser</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">vid beräkningen av försäkringstekniska avsättningar fördelas på homo-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">gena riskgrupper, åtminstone efter klasser.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft2">Den uppdelning som direktivet föreskriver bör framgå av FRL.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">Bestämmelsen måste, som utredningen funnit, förstås som att en separat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">beräkning av de försäkringstekniska avsättningarna ska ske för olika</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">typer av risker. Lagbestämmelsens avfattning bör närmare återspegla</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">detta ändamål. Därför föreslås – i linje med vad <SPAN class="ft3">Finansinspektionen</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">anför – uttrycket ”försäkringsrisker av likartat slag” i stället för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">”homogena riskgrupper”. Det förra uttrycket framstår dessutom som mer</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">lättbegripligt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft2">Vidare bör begreppet klasser inte användas vid fördelningen av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">åtagandena, eftersom den nu aktuella fördelningen inte har någon</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">koppling till bestämmelserna om försäkringsklasser i 2 kap. FRL. I stället</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">bör, som <SPAN class="ft3">Finansinspektionen </SPAN>förordar, begreppet affärsgrenar användas.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft2">Även beträffande nu aktuell lagbestämmelse bör regeringen eller den</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td355"><P class="p18 ft2">myndighet regeringen bestämmer ges möjlighet att meddela föreskrifter.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">10.2.14 Approximationer</P>
<TABLE cellpadding=0 cellspacing=0 class="t102">
<TR>
<TD class="tr4 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td375"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Förutsättningarna för ett försäkringsföretags</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td376"><P class="p50 ft2">användande av lämpliga närmevärden (approximationer) vid beräk-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td376"><P class="p50 ft2">ningen av den bästa skattningen av framtida kassaflöden och av</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td376"><P class="p50 ft2">belopp som kan återfås på grund av avgiven återförsäkring och från</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td376"><P class="p50 ft2">specialföretag, genomförs genom att regeringen eller den myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td376"><P class="p50 ft2">som regeringen bestämmer får meddela föreskrifter om de försäk-</P></TD>
</TR>
<TR>
<TD rowspan=3 class="tr40 td169"><P class="p898 ft2">250</P></TD>
<TD class="tr24 td376"><P class="p50 ft2">ringstekniska avsättningarnas innehåll och beräkning.</P></TD>
</TR>
<TR>
<TD class="tr63 td377"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr22 td378"><P class="p18 ft17"> </P></TD>
</TR>
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<P class="p899 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. <SPAN class="ft138">Prop. 2015/16:9 </SPAN>Utredningen föreslår att ett krav ska uppställas på att approximationer</P>
<P class="p707 ft2">endast ska få användas då ett försäkringsföretag kan visa att det är lämpligt.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 82 första stycket i Solvens <NOBR>II-direktivet</NOBR> följer att medlemsstaterna ska se till att försäkringsföretag har upprättat interna processer och metoder för att säkerställa att de uppgifter som används vid beräkningen av deras försäkringstekniska avsättningar är lämpliga, fullständiga och riktiga.</P>
<P class="p67 ft2">Av den föreslagna bestämmelsen i 10 kap. 3 § FRL framgår att ett försäkringsföretag ska ha tillräckliga system, resurser och rutiner för att kunna bedriva verksamheten kontinuerligt och i enlighet med de regler som gäller för verksamheten (se avsnitt 15.4). Detta får anses inbegripa att företaget ska ha de interna processer och metoder som krävs för att säkerställa att de uppgifter som används vid beräkningen av de försäkringstekniska avsättningarna är lämpliga, fullständiga och riktiga.</P>
<P class="p10 ft2">Av artikel 82 andra stycket i direktivet framgår att företagen har viss möjlighet att använda approximationer vid brister i informations- underlaget. En approximation är en beräkning av ett ungefärligt värde eller en metod att beräkna ett ungefärligt värde.</P>
<P class="p900 ft2">Artikeln innebär att ett försäkringsföretag får använda lämpliga närmevärden (approximationer) vid beräkningen av den bästa skatt- ningen av framtida kassaflöden och av belopp som kan återfås på grund av avgiven återförsäkring och från specialföretag. Detta gäller under förutsättning att försäkringsföretagets informationsunderlag på grund av särskilda omständigheter inte är av tillräcklig mängd och kvalitet för att en försäkringsmatematiskt tillförlitlig beräkningsmetod ska kunna användas.</P>
<P class="p901 ft2">Detta får anses följa av principen om ansvarsfull beräkning (se förslaget till 5 kap. 4 §). Därför behövs ingen särskild lagbestämmelse motsvarande den direktivartikeln. Artikeln bör i stället genomföras genom föreskrifter från regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p688 ft114">10.2.15 Jämförelse med gjorda erfarenheter</P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Kraven på att ett försäkringsföretag ska göra lämpliga anpassningar av de försäkringsmatematiska metoder som används och de antaganden som görs vid beräkning av bästa skattningen av framtida kassaflöden efter jämförelser av gjorda erfarenheter, genomförs genom att regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om de försäk- ringstekniska avsättningarnas innehåll och beräkning.</P>
<P class="p682 ft2">251</P>
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<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av den föreslagna bestämmelsen i</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">10 kap. 3 § FRL framgår att ett försäkringsföretag ska ha tillräckliga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">system, resurser och rutiner för att kunna bedriva verksamheten kontinu-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">erligt och i enlighet med de regler som gäller för verksamheten (se</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">avsnitt 15.4). Detta får anses inbegripa att företaget ska ha de interna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">processer och metoder som krävs för att säkerställa att bästa skattningar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">av framtida kassaflöden och att de antaganden som bygger på dessa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">jämförs med gjorda erfarenheter. Därför krävs inte någon särskild lag-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p22 ft2">bestämmelse motsvarande artikel 83 första stycket i Solvens <NOBR>II-direktivet.</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Av bestämmelserna i artikel 83 andra stycket följer ett krav på</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">anpassningar av metoder och antaganden vid konstaterad avvikelse från</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">gjorda erfarenheter. Ett försäkringsföretag ska regelbundet jämföra den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bästa skattningen av framtida kassaflöden och de antaganden som den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bästa skattningen bygger på med de erfarenheter som man har gjort. Om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">en sådan jämförelse påvisar en systematisk avvikelse mellan de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">erfarenheter som ett försäkringsföretag har gjort och dess beräkning av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">den bästa skattningen av framtida kassaflöden, ska försäkringsföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">göra lämpliga anpassningar av de försäkringsmatematiska metoder som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">används och de antaganden som görs.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">En ansvarsfull beräkning av försäkringstekniska avsättningar får anses</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kräva sådana jämförelser och anpassningar som avses i nämnd artikel (se</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">förslaget till 5 kap. 4 §). Därför behövs ingen särskild lagbestämmelse</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">motsvarande den direktivartikeln. Artikeln bör i stället genomföras</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">genom föreskrifter från regeringen eller den myndighet som regeringen</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">bestämmer.</P></TD>
</TR>
</TABLE>
<P class="p822 ft1">11 Investeringar</P>
<P class="p713 ft34"><SPAN class="ft84">11.1</SPAN><SPAN class="ft139">Behandlingen av nuvarande bestämmelser</SPAN></P>
<P class="p902 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Solvens <NOBR>II-direktivets</NOBR> bestämmelser om försäk- ringsföretagens investeringar införs till övervägande del i lag och ersätter merparten av de nuvarande bestämmelserna om skuldtäckning och placering av tillgångar i försäkringsrörelselagen.</P>
<P class="p903 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p561 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p561 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p416 ft2">252</P>
</DIV>
<DIV id="page_253">
<P class="p131 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>De nuvarande reglerna om invester- Prop. 2015/16:9 ingar tar endast viss hänsyn till om tillgångarna har matchats med ett försäkringsföretags skuldsida, dvs. om tillgångarna har en löptid som är</P>
<P class="p904 ft2">anpassad till de utbetalningar man förväntar sig och att räntekänsligheten i värdet av tillgångar och skulder kan vara ungefär lika. Nuvarande reglering tar inte heller hänsyn till diversifieringseffekter som uppkom- mer till följd av riskspridning i tillgångsportföljen. Ytterligare en nackdel med den nuvarande regleringsmodellen är att det finns en risk att tillsynen främst riktas in på att kontrollera att investeringarna ryms inom angivna gränser. Bland fördelarna med dagens modell kan nämnas att regleringen är relativt enkel och robust. Faktorer som innebär fördelar när det gäller tillämpning och tillsyn.</P>
<P class="p905 ft4">Solvens <NOBR>II-direktivets</NOBR> bestämmelser om investeringar ersätter nu motsvarande regler i de direktiv som upphävs av Solvens <NOBR>II-direktivet.</NOBR> De upphävda <NOBR>EU-rättsliga</NOBR> reglerna har legat till grund för flertalet av de befintliga bestämmelserna i FRL om skuldtäckning och placeringar av tillgångar. Dessa bestämmelser måste således upphävas och ersättas av regler som genomför Solvens <NOBR>II-direktivets</NOBR> bestämmelser i FRL.</P>
<TABLE cellpadding=0 cellspacing=0 class="t103">
<TR>
<TD class="tr51 td85"><P class="p776 ft84">11.2</P></TD>
<TD class="tr51 td368"><P class="p18 ft34">Grundläggande investeringsbestämmelser</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
<TD class="tr46 td138"><P class="p18 ft44"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretags tillgångar ska investeras</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">på ett aktsamt sätt.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Vid intressekonflikt mellan försäkringsföretaget och försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tagarna, ska tillgångarna investeras på det sätt som bäst gagnar försäk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ringstagarnas och andra ersättningsberättigades intressen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Investeringar får bara göras i finansiella instrument och andra</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tillgångar vars risker försäkringsföretaget kan identifiera, mäta, över-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">vaka, hantera, kontrollera och rapportera samt på lämpligt sätt beakta i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">den egna risk- och solvensbedömningen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Investeringar i finansiella instrument och andra tillgångar ska göras</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">så att lämplig riskspridning uppnås.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Samtliga tillgångar ska, med beaktande av företagets försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">åtaganden och förändringar i tillgångarnas framtida värde och avkast-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ning, investeras så att företagets betalningsberedskap är tillfredsstäl-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">lande och den förväntade avkastningen tillräcklig.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Tillgångarna ska förvaras så att de är åtkomliga för försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td379"><P class="p50 ft2">företaget.</P></TD>
<TD class="tr26 td380"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">meddela föreskrifter om vad som avses med lämplig riskspridning och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">förvaring av tillgångar.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ens förslag. Utredningen föreslår även att en investering både ska vara</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">säker och lönsam.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft22"><SPAN class="ft140">Remissinstanserna: </SPAN><SPAN class="ft45">Svensk Försäkring </SPAN>anser att kravet på att invester-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingarna både ska vara säkra och lönsamma i praktiken är svårt att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">uppfylla. En sådan bedömning bör snarare utgå ifrån när investerings-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">riktlinjerna beslutades och när investeringen gjordes och dessutom ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft22">bedömningen göras över en relevant tidsperiod. Angående investeringens</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">253</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_254">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">254</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">förvaring bör det tydliggöras att det handlar om var den geografiskt är lokaliserad. <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>anser att det bör förtydligas att investeringarnas tillgänglighet härrör till dess geografiska lokali- sering. <SPAN class="ft3">AFA Försäkring </SPAN>menar att den skyddsvärda kretsen vid intresse- konflikter ska tydliggöras i lag så att det även innefattar andra ersätt- ningsberättigade.</P>
<P class="p593 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser – när det gäller investeringarnas förvaring – att det endast är fråga om var investeringen är geografiskt lokaliserad och att det därför saknas anledning att ha ett föreskriftsbemyndigande knutet till bestämmelsen.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Inledningsvis bör den övergripande frågan om val av begreppet ”investeringar” eller ”placeringar” ventileras. För att tydliggöra skillnaden mot nuvarande regelverk – där den valda termen placeringsregler framför allt avser de tillgångar som redovisas under rubriken Placeringstillgångar i den publika balansräkningen – bör i stället termen investeringar användas framöver.</P>
<P class="p593 ft4">Enligt artikel 132.1 i Solvens <NOBR>II-direktivet</NOBR> ska medlemsstaterna se till att försäkringsföretaget investerar sina tillgångar enligt <SPAN class="ft47">aktsamhets- principen </SPAN>som preciseras i artikel <NOBR>132.2–132.4.</NOBR> Denna grundläggande bestämmelse om ett försäkringsföretags investeringar bör införas i lag.</P>
<P class="p84 ft2">Uppkommer det intressekonflikter ska försäkringsföretagen eller de enheter som förvaltar företagens tillgångsportföljer se till att placering- arna görs i försäkringstagarnas bästa intresse (artikel 132.2 fjärde stycket). Det bör betonas att detta är en grundläggande utgångspunkt för investeringarna. Skyddskretsen bör dock, i enlighet med vad <SPAN class="ft3">AFA Försäkring </SPAN>anmärker, utvidgas så att den omfattar även andra ersätt- ningsberättigade än försäkringstagarna. En bestämmelse med ett sådant innehåll bör tas in i lag.</P>
<P class="p84 ft2">Enligt i artikel 132.2 första stycket ska ett försäkringsföretag investera hela sina tillgångsportföljer i tillgångar vars risker kan identifieras mätas, övervakas, hanteras, kontrolleras och rapporteras. En bestämmelse med detta innehåll bör tas in i lag som en sådan grundläggande princip om riskkontroll som gäller för alla investeringar. Enligt samma direktiv- bestämmelse ska ett försäkringsföretags investeringar också klara det övergripande solvensbehovet enligt den egna risk- och solvensbedöm- ningen (ORSA), vilket också bör infogas i lag.</P>
<P class="p92 ft2">Enligt artikel 132.2 andra stycket ska alla tillgångar och särskilt de som täcker minimikapitalkravet och solvenskapitalkravet investeras på ett sätt som tillförsäkrar säkerhet, kvalitet, likviditet och lönsamhet för portföljen som helhet. Dessutom ska tillgångarnas lokalisering vara sådan att deras åtkomst garanteras.</P>
<P class="p92 ft4">Regeringen håller med <SPAN class="ft47">Svensk Försäkring </SPAN>om att det i praktiken kan vara svårt att uppfylla krav på att en investering både ska vara garanterat säker och lönsam. Det finns därför skäl att i stället mer allmänt stadga att försäkringsföretaget ska göra sina investeringar med en lämplig risk- spridning för att inte riskera att tillgångar som ska täcka solvens- kapitalkrav och minimikapitalkrav urholkas. En allmän bestämmelse om riskspridning bör således tas in i lag.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_255">
<DIV id="dimg1">
<INGENBILD zsrc="H3039255x1.jpg/" id="img1">
</DIV>
<P class="p769 ft4">Denna allmänna riskspridningsregel bör kompletteras med en bestäm- Prop. 2015/16:9 melse om att samtliga tillgångar ska – med beaktande av försäkrings-</P>
<P class="p707 ft2">företagets försäkringsåtaganden och förändringar i tillgångarnas framtida värde och avkastning – investeras så att företagets betalningsberedskap är tillfredsställande och förväntad avkastning tillräcklig. Kraven ska enligt förslaget gälla för samtliga tillgångar i försäkringsföretaget.</P>
<P class="p67 ft2">Det bör betonas att detta inte innebär att ett försäkringsföretag är förhindrat att placera i t.ex. illikvida tillgångar, så länge aktsamhets- principen iakttas. Följaktligen kan företaget ha enskilda investeringar som inte klarar samtliga kvalitetskrav så länge företagets investeringar totalt sett uppfyller kraven om aktsamma investeringar.</P>
<P class="p502 ft2">När det gäller tillgångarnas lokalisering menar <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Försäkringsjuridiska Föreningen </SPAN>att det bör tydliggöras att det här är fråga om var tillgångarna geografiskt är allokerade och att det därför saknas anledning att ha ett bemyndigande knutet till bestämmelsen. En sådan precisering är emellertid, enligt regeringens mening, obehövlig. Det får anses som en bättre ordning med en mer allmänt hållen regel som stadgar att ett försäkringsföretags tillgångar ska förvaras så att de är åtkomliga för företaget, kompletterat med ett bemyndigande för reger- ingen eller den myndighet som regeringen bestämmer att meddela föreskrifter om tillgångarnas lokalisering.</P>
<P class="p10 ft2">Detta krav på lokalisering av tillgångar bör emellertid tolkas så att de dels ska vara geografiskt lokaliserade så att tillgänglighet garanteras, dels att de i övrigt ska vara åtkomliga för försäkringsföretaget så att de kan realiseras vid behov. Det ska även finnas möjlighet till kontroll av tillgångarnas existens och värde.</P>
<P class="p685 ft2">Även en regel om att tillgångarna ska förvaras så att de är åtkomliga för företaget bör tas in i lag. De mer detaljerade bestämmelserna kring hur riskspridningen ska utföras – enligt artikel 132.4 fjärde och femte stycket – och hur tillgångarna ska vara förvarade, bör däremot meddelas i förskrifter av regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p906 ft86"><SPAN class="ft84">11.3</SPAN><SPAN class="ft141">Särskilda begränsningar för investeringar i vissa tillgångar</SPAN></P>
<P class="p907 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Investeringar i derivatinstrument får göras för att sänka risken i ett försäkringsföretag eller för att i övrigt effektivi- sera förvaltning av företagets tillgångar och skulder.</P>
<P class="p865 ft2">Investeringar i finansiella instrument och andra tillgångar som inte är upptagna till handel på en reglerad marknad ska hållas på aktsamma nivåer.</P>
<P class="p908 ft31">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om användningen av derivatinstrument.</P>
<P class="p673 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår dock inte att derivatinstrument även ska få användas för att underlätta en effektiv förvaltning av försäkrings- företagets skulder. Utredningen föreslår däremot att det i lag anges vilka</P>
<P class="p523 ft142">särskilda begränsningar som avses.</P>
<P class="p62 ft2">255</P>
</DIV>
<DIV id="page_256">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">256</P>
</DIV>
<DIV id="id_2">
<P class="p909 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anser att derivatinstrument även ska få användas för att underlätta en effektiv förvaltning av försäk- ringsföretagets skulder.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 132.4 andra stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att försäkringsföretag ska kunna använda sig av derivatinstrument för att reducera riskerna eller underlätta en effektiv portföljförvaltning.</P>
<P class="p743 ft2">Enligt 6 kap. 32 § FRL får ett försäkringsföretag använda optioner och terminskontrakt eller andra liknande finansiella instrument för att sänka den finansiella risken i ett försäkringsföretag eller för att i övrigt effektivisera förvaltningen av företagets tillgångar. Enligt 2 kap. 2 § i Finansinspektionens föreskrift och allmänna råd om skuldtäckning i svenska försäkringsföretag (FFFS 2011:20) får derivat som påverkar värdet av skuldtäckningstillgångarna beaktas vid värderingen av till- gångar.</P>
<P class="p593 ft2">Derivatinstrument kan användas till att sänka risken i förvaltningen, vilket förbättrar möjligheterna för försäkringsföretagen att matcha tillgångarna mot skulderna och kan på så sätt bidra till en effektivare portföljförvaltning. En investering i ett derivatinstrument ska göras i enlighet med aktsamhetsprincipen vilket är i linje med övriga invester- ingar.</P>
<P class="p593 ft2">De nuvarande begreppen optioner och terminskontrakt bör ersättas med derivatinstrument för att närmare ansluta till bestämmelserna i artikeln. Även om derivatinstrument är ett något vidare begrepp än optioner och terminskontrakt bedömer regeringen att detta motsvarar gällande rätt. I tidigare lagtext fanns det också utrymme för försäkrings- företagen att använda liknande finansiella instrument och möjliggjorde således företagen kunde använda andra derivat. Ett bra exempel på när försäkringsföretagen minskar sin risk i portföljförvaltningen med hjälp av derivat är vid köp av utländska tillgångar då företaget kan använda valutaderivat för att säkra sig mot valutarisken.</P>
<P class="p689 ft2">Vidare anges i artikel 132.4 tredje stycket att investeringar som görs i tillgångar vilka inte handlas på en reglerad finansmarknad, ska hållas på aktsamma nivåer. Exempel på sådana tillgångar är finansiella instrument som aktier och derivatinstrument som handlas på oreglerade marknads- platser. Dessa marknadsplatser lyder inte under samma omfattande regelverk som reglerade marknadsplatser, vilket kan bidra till att värderingen av tillgångarna blir betydligt osäkrare, svårare att omsätta och mindre transparenta.</P>
<P class="p689 ft2">Mot denna bakgrund bör det i lag införas en allmän regel som innebär att derivatinstrument får användas för att sänka risken i ett försäk- ringsföretag eller för att i övrigt effektivisera förvaltningen av företagets tillgångar och skulder. Det finns således anledning att instämma i <SPAN class="ft3">Finansinspektionens </SPAN>bedömning att derivatinstrument även bör få användas för att effektivisera förvaltningen av försäkringsföretagets skulder. Detta innebär exempelvis att derivat kan användas för att anpassa kassaflöden för utbetalningar till försäkringstagarna.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_257">
<DIV id="dimg1">
<INGENBILD zsrc="H3039257x1.jpg/" id="img1">
</DIV>
<P class="p131 ft4">De detaljerade villkoren för hur derivatinstrument får användas i Prop. 2015/16:9 förvaltningen samt hur tillgångarna ska vara diversifierade enligt artikel</P>
<P class="p910 ft31">132.4 fjärde och femte styckena, bör meddelas i föreskrifter från regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p911 ft86"><SPAN class="ft84">11.4</SPAN><SPAN class="ft141">Tillgångar som svarar mot försäkringstekniska avsättningar</SPAN></P>
<P class="p912 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Tillgångar som svarar mot försäkringstekniska avsättningar ska, utöver vad som följer av övriga bestämmelser, investeras på ett sätt som är lämpligt med hänsyn till åtagandenas art och löptid. Investering av dessa tillgångar ska även göras på det sätt som bäst gagnar försäkringstagarnas intressen, med beaktande av de eventuella mål för investeringarna som ställts upp och offentliggjorts.</P>
<P class="p913 ft2">Särskilda regler ska gälla för tillgångar som svarar mot avsättningar för vilka försäkringstagaren eller andra ersättningsberättigade bär placeringsrisken. Premier i fondförsäkringar ska investeras så att de så nära som möjligt motsvarar andelar i sådana fonder som är knutna till försäkringen och som försäkringstagaren eller den försäkrade från tid till annan bestämmer. Försäkringspremier som är knutna till ett aktie- index eller till något annat referensvärde än det som gäller fondför- säkringstillgångar, ska investeras så att de så nära som möjligt mot- svarar de förmåner som referensvärdet baseras på.</P>
<TABLE cellpadding=0 cellspacing=0 class="t104">
<TR>
<TD class="tr29 td356"><P class="p141 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p781 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>framför förslag på</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">vissa tekniska justeringar av bestämmelserna.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 132.2 tredje stycket i</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">Solvens <NOBR>II-direktivet</NOBR> framgår att tillgångar som innehas för att täcka</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">försäkringstekniska avsättningar ska investeras på ett sätt som är lämpligt</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">med hänsyn till försäkrings- och återförsäkringsskuldernas art och</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">duration. Dessa tillgångar ska investeras i alla försäkrings- och förmåns-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">tagares bästa intresse, med hänsyn till eventuella uppställda mål för</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">placeringarna. En bestämmelse som motsvarar nämnda krav bör tas in i</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">lag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">Sådana tillgångar som försäkringstagaren bär placeringsrisken för ska</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">placeras med utgångspunkt i vad som anges i artikel 132.3 <NOBR>andra–fjärde</NOBR></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">styckena. Av andra stycket i artikeln framgår att i de fall förmånerna</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">enligt försäkringsavtal är direkt knutna till värdet av andelar i ett</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">fondföretag eller till värdet av tillgångar som ingår i en intern fond som</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">ägs av ett försäkringsföretag, ska de försäkringstekniska avsättningarna</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">avseende förmånerna så nära som möjligt motsvaras av dessa andelar. Av</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">tredje stycket i artikeln följer att i de fall förmånerna är direkt knutna till</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p141 ft2">ett aktieindex eller annat referensvärde ska de försäkringstekniska</P></TD>
<TD rowspan=2 class="tr51 td136"><P class="p19 ft2">257</P></TD>
</TR>
<TR>
<TD class="tr46 td356"><P class="p18 ft44"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_258">
<DIV id="dimg1">
<INGENBILD zsrc="H3039258x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">avsättningarna så nära som möjligt motsvaras av andelar motsvarande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">referensvärdet, eller om uppdelning på andelar inte skett, av tillgångar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vilka så nära som möjligt motsvarar de tillgångar på vilket referensvärdet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">är baserat. Dessa särskilda regler för tillgångar som ska motsvara</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">försäkringstekniska avsättningar och skydda försäkringstagarens avtalade</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förmåner bör tas in i lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Vidare följer av artikel 132.3 fjärde stycket att om förmånerna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">innefattar en garanterad avkastning på investeringen eller någon annan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">garanterad förmån, ska de tillgångar som motsvarar ytterligare försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ringstekniska avsättningar för den garanterade förmånen omfattas av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelserna enligt andra och tredje stycket. Även denna bestämmelse</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">bör tas in i lag.</P></TD>
</TR>
</TABLE>
<P class="p676 ft34">11.5 Investeringsfrihet</P>
<P class="p902 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om investeringsfrihet och förbud mot förhandsgodkännande eller systema- tisk anmälningsplikt när det gäller försäkringsföretagens investerings- beslut föranleder inga lagstiftningsåtgärder.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på bedömningen.</P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 133.1 i Solvens II- direktivet framgår att medlemsstaterna inte får föreskriva att försäk- ringsföretag ska investera i vissa tillgångsslag. Vidare följer av artikel 132.2 att medlemsstaterna inte får kräva förhandsgodkännande eller systematisk anmälningsplikt när det gäller placeringsbeslut angående tillgångar i ett försäkringsföretag. De nu aktuella bestämmelserna riktar sig till medlemsstaterna och ska beaktas när medlemsstaterna inför investeringsregler för försäkringsföretag. Det föreligger därför inte något behov av lagstiftningsåtgärder med anledning av bestämmelserna i artiklarna.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t105">
<TR>
<TD class="tr47 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td171"><P class="p789 ft84">11.6</P></TD>
<TD class="tr47 td252"><P class="p18 ft34">Tillgångarnas förvaring m.m.</P></TD>
</TR>
<TR>
<TD class="tr46 td35"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">som rör förbud mot regler om vissa tillgångars förvaring och viss</P></TD>
</TR>
<TR>
<TD class="tr24 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td353"><P class="p101 ft2">pantsättning av tillgångar föranleder ingen lagstiftningsåtgärd.</P></TD>
</TR>
<TR>
<TD class="tr62 td352"><P class="p18 ft21"> </P></TD>
<TD colspan=2 class="tr63 td354"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på bedömningen.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p777 ft2">258</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_259">
<P class="p131 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning Prop. 2015/16:9 mot den.</P>
<P class="p882 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 134.1 första stycket i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> följer att medlemsstaterna, när det gäller försäk- ringsrisker som är belägna inom EES, inte får kräva att tillgångar som innehas för att motsvara de försäkringstekniska avsättningar som hänför sig till dessa risker är placerade inom gemenskapen eller i någon viss medlemsstat.</SPAN></P>
<P class="p914 ft2">Av artikel 134.1 andra stycket framgår att medlemsstaterna inte, i fråga om fordringar enligt återförsäkringsavtal på företag som är auktoriserade enligt Solvens <NOBR>II-direktivet</NOBR> eller har sitt huvudkontor i ett tredjeland vars solvensordning på visst sätt bedöms vara likvärdig, ska kräva att tillgångar som motsvarar dessa fordringar placeras inom EES.</P>
<P class="p914 ft2">Av artikel 134.2 framgår att medlemsstaterna inte får behålla eller införa ett system med bruttoreserver som kräver att tillgångar ställs som säkerhet för att täcka ej intjänade premier och oreglerade skador för upprättande av försäkringstekniska avsättningar, i de fall då återför- säkraren är ett försäkringsföretag som är auktoriserat enligt direktivet.</P>
<P class="p884 ft4">Bestämmelserna i artikel 134 är, i likhet med artikel 133, av förbuds- karaktär för medlemsstaterna och föranleder därför inte några lagstift- ningsåtgärder.</P>
<TABLE cellpadding=0 cellspacing=0 class="t106">
<TR>
<TD class="tr51 td89"><P class="p31 ft84">11.7</P></TD>
<TD class="tr51 td343"><P class="p29 ft34">Förmånsrättsregister</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
<TD class="tr46 td138"><P class="p18 ft44"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Nuvarande regler om förmånsrätt och register-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">föring behålls med några preciseringar och tillägg.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Fordringar på någon annan än försäkringstagare, om de understiger</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">det belopp som gäldenären har att fordra av försäkringsföretaget, och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">försäkringsaktiebolags egna aktier ska inte antecknas i registret.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">meddela föreskrifter om förande av förmånsrättsregistret.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inte några synpunkter på förslaget.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft46">Förslaget till utkast till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>önskar att det förtyd-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ligas hur värderingen av tillgångarna i förmånsrättsregistret ska göras.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Skälen för regeringen förslag: </SPAN>Enligt gällande rätt ska ett försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">företag föra ett register (förmånsrättsregister) som vid varje tidpunkt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">utvisar vilka tillgångar som används för att täcka de försäkringstekniska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">avsättningarna och dessa tillgångars värde. Vidare gäller förmånsrätt</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">enligt 4 a § förmånsrättslagen (1970:979) för dessa tillgångar.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2">Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> kring förmånsrätt och register</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingår i den del av direktivet som endast innebär en konsolidering av nu</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">gällande försäkringsdirektiv. Det finns inte skäl att föreslå att artiklar</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">som ingår i konsolideringen ska ändras i sak, eftersom konsolideringen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">inte är avsedd att innehålla några materiella ändringar av nu gällande</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">259</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_260">
<DIV id="dimg1">
<INGENBILD zsrc="H3039260x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">regler. Systemet med särskild förmånsrätt och därmed tillhörande krav på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">särskilt register ska alltså behållas i sak. Förmånsrätten bör således även i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">framtiden vara kopplad till tillgångar som svarar mot de försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft22">tekniska avsättningarna, eftersom dessa är en beloppsmässig värdering av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">de underliggande åtagandena.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Genom Solvens <NOBR>II-direktivet</NOBR> ändras dock beräkningsmetoden från att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">avsättningarna ska vara beräknade på ett betryggande sätt till att de ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">beräknas till verkligt värde. Det skulle kunna hävdas att borttagandet av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dagens implicita buffertar innebär en försämring, eftersom den särskilda</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">förmånsrätten skulle kunna omfatta en mindre mängd av tillgångar. Mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">detta ska dock ställas att regleringen som helhet sedd är avsedd att stärka</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringstagares och andra ersättningsberättigades ställning, t.ex.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genom att sannolikheten för ett fallissemang minskar, och att värdet av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">de försäkringstekniska avsättningarna ska vara lika med summan av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bästa skattningen och en riskmarginal. Det finns således anledning att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">låta de nya beräkningsmetoderna för försäkringstelniska avsättningar i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> slå igenom vid fastställandet av krav på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">registerföring av skuldtäckningstillgångar. I linje med detta finns det skäl</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att, såsom <SPAN class="ft3">Finansinspektionen </SPAN>föreslår, förtydliga att värderingen av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">dessa tillgångar ska göras till verkligt värde.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Trots vad som nu angetts finns det såväl möjligheter som skäl för att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inte tillåta att vissa tillgångar antecknas i registret. Denna begränsning</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">bör omfatta fodringar på någon annan än försäkringstagare som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">understiger det belopp som gäldenären har att fordra av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretaget (en s.k. motfordran). För försäkringsaktiebolagens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">del bör inte heller värdet av försäkringsaktiebolagets egna aktier åsättas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">något värde.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">De mer detaljerade bestämmelserna om hur förandet av förmåns-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">registret ska ske bör regleras i föreskrifter som meddelas av regeringen</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">eller den myndighet som regeringen bestämmer.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t91">
<TR>
<TD class="tr2 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr2 td171"><P class="p915 ft1">12</P></TD>
<TD class="tr2 td252"><P class="p18 ft1">Kapitalbas</P></TD>
</TR>
<TR>
<TD class="tr48 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr48 td171"><P class="p789 ft84">12.1</P></TD>
<TD class="tr48 td252"><P class="p18 ft34">Krav på tillräcklig kapitalbas</P></TD>
</TR>
<TR>
<TD class="tr46 td35"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha en kapitalbas som</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">minst uppgår till solvenskapitalkravet eller det högre belopp som</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">Finansinspektionen har beslutat.</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p163 ft2">Kapitalbasen får dock aldrig vara mindre än minimikapitalkravet.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 100 första stycket i</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td35"><P class="p777 ft2">260</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> ska ett försäkringsföretag ha medräkningsbara</P></TD>
</TR>
<TR>
<TD class="tr22 td171"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td252"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_261">
<DIV id="dimg1">
<INGENBILD zsrc="H3039261x1.jpg/" id="img1">
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<P class="p654 ft4">kapitalbasmedel som täcker solvenskapitalkravet. Enligt artikel 128 ska Prop. 2015/16:9 försäkringsföretaget inneha medräkningsbart primärkapital som täcker minimikapitalkravet. Vidare föreskriver artikel 129.1 d att kapitalbasen</P>
<P class="p523 ft2">aldrig får understiga vissa fastställda belopp.</P>
<P class="p67 ft2">Kravet på tillräcklig kapitalbas avser att säkerställa att sådana till- gångar som motsvarar solvenskapitalkravet kan täcka oväntade förluster i verksamheten. De poster som ingår i kapitalbasen måste därför ha förmåga att täcka förluster. Eftersom förlusttäckningsförmågan varierar mellan olika poster i kapitalbasen, innehåller Solvens <NOBR>II-direktivet</NOBR> principer för hur dessa poster ska delas in i tre nivåer, utifrån bl.a. en sådan förmåga.</P>
<P class="p69 ft2">Under vissa förutsättningar får Finansinspektionen besluta om ett tillägg till solvenskapitalkravet (kapitaltillägg) för ett försäkringsföretag. Efter ett beslut om kapitaltillägg ska försäkringsföretagets kapitalbas utgöras av summan av kapitaltillägget och solvenskapitalkravet beräknat i enlighet med standardformeln eller, om företaget har fått tillstånd att använda en intern modell, i enlighet med denna (se avsnitt 17.10.4).</P>
<P class="p685 ft4">Kapitalbasen får dock aldrig vara mindre än minimikapitalkravet. Dessa övergripande regler om tillräcklig kapitalbas i artiklarna 100, 128 och 129.1 d i Solvens <NOBR>II-direktivet</NOBR> bör framgå av lag.</P>
<P class="p754 ft34"><SPAN class="ft84">12.2</SPAN><SPAN class="ft133">Kapitalbasens sammansättning</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Kapitalbasen består av primärkapital och av Finansinspektionen godkänt tilläggskapital.</P>
<P class="p865 ft4">Primärkapitalet består av tillgångar efter avdrag för skulder samt efterställda skulder.</P>
<P class="p865 ft2">Tilläggskapitalet får bestå av aktiekapital eller garantikapital som inte har betalats in och som inte heller har infordrats, kreditutrymme hos bank, garantier, framtida fordringar grundade på uttaxeringsrätt och andra rättsligt bindande utfästelser till försäkringsföretaget.</P>
<P class="p908 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om de krav som ska gälla för godkännande av poster som tilläggskapital och grunder för värdering av poster i tilläggskapitalet.</P>
<P class="p916 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Svensk Försäkring </SPAN>anser att begreppet primär-</P>
<P class="p707 ft2">kapital kan skapa missförstånd, eftersom detta används med en delvis annan innebörd i lagen (2006:1371) om kapitaltäckning och stora expo- neringar. Vidare anser Svensk Försäkring att uttrycket ”för att täcka förluster” är olyckligt för att bestämma posterna i tilläggskapitalet. Huvudsaken är att posten kan krävas in för att täcka förluster. <SPAN class="ft3">Livför- säkringsutredningen </SPAN>efterfrågar ett klargörande beträffande avstämnings- reservens syfte och funktion.</P>
<P class="p69 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p62 ft2">261</P>
</DIV>
<DIV id="page_262">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">262</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Kapitalbasens sammansättning</P>
<P class="p842 ft4">Enligt artikel 87 i Solvens <NOBR>II-direktivet</NOBR> ska kapitalbasen bestå av summan av primärkapitalet enligt artikel 88 och tilläggskapitalet enligt artikel 89.</P>
<P class="p917 ft2">Enligt regeringens mening bör kravet på kapitalbas uttryckas som att kapitalbasen består av primärkapital och tilläggskapital i stället för summan av primärkapital och tilläggskapital. Detta motiveras med att beräkningen av kapitalbasens storlek inte alltid är en enkel summering av primärkapital och tilläggskapital, eftersom tilläggskapitalet består av poster utanför solvensbalansräkningen som kan krävas in och täcka för- luster. Vidare ska posterna i tilläggskapitalet godkännas av Finansin- spektionen. Med stor sannolikhet kommer dock kapitalbasen i de allra flesta företagen att bestå av endast primärkapital.</P>
<P class="p843 ft4">Mot bakgrund av vad som nu sagts bör direktivets krav på tillräcklig kapitalbas för tydlighetens skull uttryckas som att kapitalbasen ska bestå av primärkapital och av Finansinspektionen godkänt tilläggskapital.</P>
<P class="p119 ft3">Primärkapital</P>
<P class="p842 ft2">Enligt artikel 88 består primärkapitalet av summan av den positiva skill- naden mellan tillgångar och skulder samt efterställda skulder. Tillgång- arna och skulderna ska värderas enligt artikel 75 (se avsnitt 10.1.1). Den positiva skillnaden mellan tillgångar och skulder ska minskas med värdet på innehav av egna aktier. Bestämmelserna i artikel 88 bör föras in i lag.</P>
<P class="p227 ft2"><SPAN class="ft3">Livförsäkringsutredningen </SPAN>efterfrågar ett klargörande av avstämningsreservens syfte och funktion. Inledningsvis kan noteras att de poster som får ingå i primärkapitalet är i stort sett desamma som ingår i externredovisningens balansräkning under rubrikerna eget kapital och efterställda skulder samt till detta en avstämningsreserv.</P>
<P class="p223 ft2">Avstämningsreserven består av de poster i eget kapital som inte redovisas på egen rad i kapitalbasen, obeskattade reserver och en omvärderingspost. Reserven ska också minskas med förutsebara utdelningar, överskott från separata fonder, poster som inte finns med i företackningen i <NOBR>EU-förordningen</NOBR> och innehav i ägarintressen i kreditinstitut och värdepappersföretag. Omvärderingsposten uppkommer till följd av att värderingen av tillgångar och skulder kan skilja mellan solvensbalansräkningen och externredovisningen samt att vissa poster som finns med i externredovisningen inte får räknas med i solvensbalansräkningen.</P>
<P class="p440 ft2">Efterställda skulder betalas vid likvidation eller konkurs till inne- havaren först när företaget har uppfyllt sina åtaganden gentemot försäk- ringstagarna och andra ersättningsberättigade. Sådana skulder får därför ingå i kapitalbasens primärkapital.</P>
<P class="p252 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>anser att begreppet primärkapital inte bör användas i samband med kapitalbasens sammansättning då detta kan samman- blandas med kreditinstitutens kapitaltäckningsregler. Det kan dock konstateras att primärkapital är ett vedertaget begrepp för den del av kapitalbasen som motsvarar kapital av högsta kvalitet och som används för att täcka kapitalkrav i finansiella företag. Detta består i huvudsak av eget kapital, dvs. kapital av högsta kvalitet, samt eventuellt hybridkapital</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_263">
<P class="p117 ft4">såsom efterställda skulder. Det förhållandet att samma begrepp används Prop. 2015/16:9 för att kategorisera kapital, av bäst kvalitet, för både försäkringsföretag</P>
<P class="p313 ft4">och kreditinstitut borde inte ge upphov till några oklarheter om vilket kapital som avses. Snarare torde detta i stället underlätta för externa bedömare att förstå vilket kapital som avses. Begreppet primärkapital bör således användas även i rörelseregleringen för försäkringsföretag.</P>
<P class="p119 ft3">Tilläggskapital</P>
<P class="p918 ft2">Av artikel 89 framgår vilka poster som får ingå i tilläggskapitalet om vissa förutsättningar är uppfyllda. Enligt artikel 89.1 får tilläggskapitalet bestå av poster som inte ingår i primärkapitalet men som kan krävas in för att täcka förluster. Tilläggskapitalet får omfatta aktie- eller garantikapital som inte har betalats in och som inte heller har infordrats, kreditutrymme i bank och garantier samt andra rättsliga bindande åtaganden som har gjorts till försäkringsföretaget. Dessutom omfattas framtida fordringar grundade på uttaxeringsrätt. Det är lämpligt att bestämmelserna i artikel 89.1 tas in i lag med vissa språkliga justeringar.</P>
<P class="p308 ft2">Enligt artikel 89.2 ska en post i tilläggskapitalet som har betalats in eller infordrats behandlas som en tillgång och inte längre som tilläggs- kapital. Detta är en naturlig följd av att en tilläggskapitalpost som har betalats in ökar tillgångssidan i solvensbalansräkningen. Detta behöver emellertid inte förtydligas i lag, eftersom en post är antingen primär- kapital eller tilläggskapital.</P>
<P class="p794 ft4">I likhet med <SPAN class="ft47">Svensk Försäkring </SPAN>anser regeringen att tilläggskapitalet ska ha den egenskapen att det ska kunna krävas in och då användas för att täcka förluster.</P>
<P class="p222 ft3">Finansinspektionens godkännande av tilläggskapital</P>
<P class="p919 ft4">I artikel 90.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att tillsynsmyndigheten ska förhandsgodkänna tilläggskapitalet som ska kunna ingå i kapitalbasen.</P>
<P class="p122 ft2">I artikel 90.3 behandlas tillsynsmyndighetens godkännande av tilläggs- kapital. Förutsättningarna för ett sådant beslut utvecklas i artiklarna 90.2 och 90.4. För svensk del är det Finansinspektionen som ska godkänna tilläggskapital. Utgångspunkterna för inspektionens prövning bör framgå av lag. Därutöver bör regeringen eller den myndighet som regeringen bestämmer få meddela föreskrifter om de krav som ska gälla för godkän- nande av poster som tilläggskapital och för värdering av poster i tilläggs- kapitalet.</P>
<P class="p308 ft4">I lag bör även tas in en bestämmelse om att Finansinspektionen kan antingen godkänna ett belopp som en post i tilläggskapitalet får tas upp till eller den metod som ska användas för att fastställa ett sådant belopp samt att inspektionens godkännande ska vara tidsbegränsat.</P>
<TABLE cellpadding=0 cellspacing=0 class="t106">
<TR>
<TD class="tr51 td89"><P class="p31 ft84">12.3</P></TD>
<TD class="tr51 td343"><P class="p29 ft34">Indelning och klassificering av kapitalbasen</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr64 td351"><P class="p18 ft132"> </P></TD>
<TD class="tr60 td138"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Posterna i kapitalbasen ska delas in och klassifi-</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ceras i tre kvalitetsnivåer beroende av om dessa är primärkapital eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tilläggskapital och i vilken omfattning posterna har full förlusttäck-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ningsförmåga och full efterställdhet. Indelningen och klassificeringen</P></TD>
<TD class="tr26 td138"><P class="p19 ft2">263</P></TD>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">264</P>
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<P class="p920 ft4">av dessa poster ska också påverkas av om de har vissa särdrag som löptider, belastningar, incitament att lösa in det nominella beloppet och obligatoriska fasta kostnader.</P>
<P class="p921 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid indelning i nivåer samt vid klassificeringen av kapital- basposter och poster i tilläggskapitalet.</P>
<P class="p922 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår att specifika kapitalbasposter ska klassificeras i lag.</P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p224 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak med regeringens förslag.</SPAN></P>
<P class="p224 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Egenskaper och kriterier</P>
<P class="p842 ft4">I artiklarna <NOBR>93–99</NOBR> i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelserna om indel- ning och klassificering av kapitalbasposterna.</P>
<P class="p224 ft2">Av artikel 93.1 framgår att posterna i kapitalbasen ska delas in i tre olika nivåer. Indelningen är beroende av om en post utgör primärkapital eller tilläggskapital och i vilken omfattning posten har full förlusttäck- ningsförmåga och full efterställdhet.</P>
<P class="p224 ft2">Med full förlusttäckningsförmåga avses enligt artikel 93.1 a att posten i sin helhet kan täcka förluster genom att den är tillgänglig, eller kan infor- dras på begäran, för att täcka förluster, både i den löpande verksamheten och vid likvidation.</P>
<P class="p223 ft4">Med full efterställdhet avses enligt artikel 93.1 b att posten i sin helhet inte får återbetalas till innehavaren vid likvidation eller konkurs förrän försäkringsföretagets förpliktelser gentemot försäkringstagare och andra ersättningsberättigade har uppfyllts.</P>
<P class="p224 ft2">Vid bedömningen av i vilken omfattning en post uppfyller dessa egenskaper vid beräkningstillfället och i framtiden, ska hänsyn tas till postens löptid. Om en post är tidsbunden, ska hänsyn tas till om den genomsnittliga löptiden på posten är tillräcklig i förhållande till löptiden på åtagandena.</P>
<P class="p224 ft2">Vid bedömningen enligt ovan ska hänsyn också tas till om posten är fri från krav eller incitament till att lösa in det nominella beloppet, posten är fri från obligatoriska fasta kostnader och posten är fri från belastningar. Dessa särdrag som ska beaktas kommer framför allt att beröra förlagslån och olika typer av kapitaltillskott vid bedömning av om dessa kan räknas med i kapitalbasen.</P>
<P class="p252 ft4">I artikel 95 i Solvens <NOBR>II-direktivet</NOBR> finns krav på att försäkringsföretag ska klassificera sina kapitalbasposter enligt kriterierna i artikel 94 dvs. som nivå 1, nivå 2 eller nivå 3 utifrån de egenskaper och kriterier som anges i artikel 93. Dessutom finns en bestämmelse om att försäkrings- företagen ska referera till den förteckning över kapitalbasposter som avses i artikel 97.1 a och att om en post i kapitalbasen inte finns upptagen</P>
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<P class="p242 ft4">i denna förteckning ska försäkringsföretagen bedöma och klassificera den i enlighet med kriterierna. Sådana klassificeringar ska godkännas av tillsynsmyndigheten.</P>
<P class="p164 ft2">Utredningen anser att kravet på att klassificera kapitalbasposterna framgår indirekt av bestämmelserna om klassificering. Förteckningen över kapitalbasposter och de mer detaljerade bestämmelserna om hur försäkringsföretaget ska gå till väga om en post inte finns med i förteck- ningen framgår i stor utsträckning av kommissionens delegerade förordning (EU) 2015/35 och behöver därför inte tas in i lag. Som komplement till dessa bestämmelser i <NOBR>EU-förordningen</NOBR> bör emellertid regeringen eller den myndighet som regeringen bestämmer bemyndigas att meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid klassificeringen av primärkapitalbasposter.</P>
<P class="p291 ft2">Direktivets definition av förlusttäckningsförmåga och efterställdhet bör framgå av lag. Även vad som ska beaktas vid bedömning av om en post ska anses ha full förlusttäckningsförmåga eller full efterställdhet bör framgå av lag. Dessa bestämmelser bör kompletteras med en rätt för regeringen eller den myndighet som regeringen bestämmer att meddela närmare föreskrifter om vilka egenskaper och kriterier som ska beaktas vid indelningen i nivåer av poster i kapitalbasen enligt nedan (jfr artikel 93).</P>
<P class="p137 ft3">Klassificering av kapitalbasposter</P>
<P class="p923 ft2">Enligt artikel 94.1 ska primärkapital som i allt väsentligt är förlust- täckande och efterställt klassificeras som nivå 1. Poster i primärkapitalet som inte i allt väsentligt är förlusttäckande, men i allt väsentligt är efterställt ska klassificeras som nivå 2 enligt artikel 94.2. Poster i tilläggskapitalet som i allt väsentligt är förlusttäckande och efterställda ska klassificeras som nivå 2. En post i primärkapitalet eller tilläggs- kapitalet som inte har klassificerats som nivå 1 eller nivå 2 ska klassificeras som nivå 3.</P>
<P class="p134 ft2">Enligt artikel 94 görs klassificering på nivå 1 och nivå 2 utifrån om posten i <SPAN class="ft3">väsentlig grad </SPAN>har de egenskaper som krävs. Det framgår inte hur detta krav på väsentlighet ska tillämpas. Det normala är att en kapitalbaspost antingen kan täcka förluster eller inte och att en kapitalbaspost antingen är efterställd eller inte. Det finns dock vissa poster som enligt gällande rätt endast delvis är förlusttäckande.</P>
<P class="p202 ft4">Regeringen instämmer i utredningens bedömning om att klassificer- ingen av posterna i primärkapitalet bör tas in i lag. Eftersom direktivet är klar på denna punkt – samtidigt som det inte kan uteslutas att någon kapitalbaspost framöver, endast i väsentlig grad kan anses ha de egenska- per som krävs – bör klassificeringen ske utifrån ett väsentlighetsrekvisit.</P>
<P class="p225 ft3">Klassificering av vissa särskilda poster i tilläggskapitalet</P>
<P class="p924 ft4">I artikel 96 föreskrivs en klassificering av särskilda poster. Exempelvis ska bankkreditiv och garantier som har utfärdats av ett auktoriserat kreditinstitut klassificeras som nivå 2. Detsamma gäller framtida ford- ringar grundade på uttaxeringsrätt, om vissa förutsättningar är uppfyllda. Även andra rättsligt bindande utfästelser som kan vara till förmån för försäkringsföretaget och som inte ingår i nämnda poster kan klassificeras</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">265</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">som nivå 2. I lag bör fastställas att dessa poster i tilläggskapitalet får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">klassificeras som nivå 2. Däremot bör den nödvändiga preciseringen av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vilka egenskaper och kriterier som ska beaktas vid klassificeringen av de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">specifika kapitalbasposter i artikel 96.2 och 96.3, tas in i föreskrifter som</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">meddelas av regeringen eller den myndighet som regeringen bestämmer.</P></TD>
</TR>
</TABLE>
<P class="p925 ft86">12.4 Konsolideringsfonden och andra överskottsmedel</P>
<P class="p824 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ackumulerade vinster som inte har gjorts till- gängliga för utdelning till försäkringstagare får klassificeras som nivå <NOBR>1-poster</NOBR> i kapitalbasen, om de uppfyller kraven på förlusttäcknings- förmåga och efterställdhet.</P>
<P class="p926 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anför att för många svenska</P>
<P class="p858 ft2">livförsäkringsföretag är klassificeringen av konsolideringsfonden avgör- ande för om företagen kommer att klara de nya solvenskraven med befintliga resurser. <SPAN class="ft3">Svensk Försäkring</SPAN>, <SPAN class="ft3">Folksam, LO </SPAN>m.fl. instämmer i utredningens bedömning att konsolideringsfonden är sådana medel som avses i artikel 91 och att den uppfyller kraven för att klassificeras som nivå 1.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att lagtexten bör förtydligas för att säkerställa överskottsmedlens ställning.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 96 i Solvens <NOBR>II-direktivet</NOBR> anges att överskottsmedel enligt 91.2 ska klassificeras som nivå 1. Om nationell lagstiftning medger detta, ska överskottsmedlen inte betraktas som försäkringsskulder i den utsträckning de uppfyller kraven på förlusttäckningsförmåga och efterställdhet.</P>
<P class="p507 ft2">Livförsäkringsbolag som inte får dela ut vinst och livförsäkringsföre- ningar ska enligt 11 kap. 19 §, 12 kap. 70 § och 13 kap. 22 § FRL inrätta en konsolideringsfond. Den får endast sättas ned för att täcka förluster eller för att användas för annat ändamål som framgår av bolagsordningen eller stadgarna. Bolagsordningen i ett icke vinstutdelande livförsäkrings- företag innehåller normalt bestämmelser om att konsolideringsfonden får användas för återbäring till försäkringstagarna. Beslut om nedsättning fattas av bolagsstämman eller föreningsstämman.</P>
<P class="p679 ft2">Regeringen instämmer i utredningens och remissinstansernas bedöm- ning att konsolideringsfonden uppfyller kraven i artikeln 94.1 och därför bör klassificeras som nivå 1. En särskild bestämmelse om klassificer- ingen av konsolideringsfonden och andra överskottsmedel bör föras in i lag. Den bör utformas i nära anslutning till direktivets lydelse så att ackumulerade vinster som inte har gjorts tillgängliga för utdelning till försäkringstagare får klassificeras som nivå 1, om posterna uppfyller kraven på förlusttäckningsförmåga och efterställdhet. Något ytterligare</P>
<P class="p226 ft2">266</P>
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<P class="p654 ft31">förtydligande, som <SPAN class="ft55">Svensk Försäkring </SPAN>efterfrågar, bedöms inte som Prop. 2015/16:9 nödvändigt.</P>
<P class="p686 ft34"><SPAN class="ft84">12.5</SPAN><SPAN class="ft133">Säkerhetsreserven</SPAN></P>
<P class="p927 ft31"><SPAN class="ft124">Regeringens bedömning: </SPAN>Klassificering av säkerhetsreserven kräver ingen lagstiftningsåtgärd.</P>
<P class="p916 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens. <SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>betonar att klassificeringen</P>
<P class="p707 ft2">av säkerhetsreserven kommer att avgöra om många av de svenska sakförsäkringsföretagen kommer att klara de nya solvenskraven med befintliga resurser. <SPAN class="ft3">Folksam </SPAN>och <SPAN class="ft3">LO </SPAN>tillstyrker att säkerhetsreserven ska kunna räknas in i kapitalbasen som kapital av högsta kvalitet.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att det i lagtext bör anges att säkerhetsreserven i sin helhet ska klassificeras som nivå 1.</P>
<P class="p67 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Svenska skadeförsäkringsbolag får göra avsättning till en säkerhetsreserv för att täcka sådana förluster i försäkringsrörelsen som beror på slumpmässiga eller i övrigt svårbedömda faktorer. Avsättningen till säkerhetsreserv är alltså inte en reservering som uteslutande görs på grund av skattemässiga övervägan- den.</SPAN></P>
<P class="p502 ft2">Säkerhetsreserven ska klassificeras enligt klassificeringsreglerna i 7 kap. FRL dvs. utifrån efterställdhet och förlusttäckningsförmåga. Reglerna för avsättning och upplösning av säkerhetsreserven finns i Finansinspektionens föreskrifter och allmänna råd om normalplan för skadeförsäkringsföretags beräkning av säkerhetsreserv (FFFS 2013:8). Föreskriften avses ändrad så att säkerhetsreserven kan anses som helt förlusttäckande.</P>
<P class="p685 ft4">Mot denna bakgrund ska säkerhetsreserven, såsom den avses reglerad i nämnd föreskrift, klassificeras som nivå 1 i kapitalbassammanhang. Det saknas därför skäl att, som <SPAN class="ft47">Svensk Försäkring </SPAN>efterlyser, ytterligare tydliggöra säkerhetsreservens ställning.</P>
<P class="p686 ft34"><SPAN class="ft84">12.6</SPAN><SPAN class="ft133">Separata fonder</SPAN></P>
<P class="p928 ft31"><SPAN class="ft124">Regeringens bedömning: </SPAN>Det föreslås inga särskilda lagbestämmel- ser om s.k. separata fonder.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningen </SPAN>föreslår att kapitalbasen ska justeras för sådana poster som enbart kan användas för att täcka förluster från ett särskilt skuld- segment eller särskilda risker (separata fonder).</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Folksam </SPAN>anser att det måste tydliggöras i bl.a. <NOBR>EU-förordningen</NOBR> hur justeringarna ska gå till när det gäller försäkrings- grupper.</P>
<P class="p103 ft2">267</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Enligt skäl 49 i Solvens II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet kan det finnas tillgångar i ett företag som ska hållas åtskilda</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">från andra tillgångar. Den positiva skillnaden mellan tillgångar och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">skulder som avser dessa separata fonder ingår i det totala primärkapitalet,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">men kan inte användas för att täcka risker utanför den åtskilda verk-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">samheten. Därför ska beräkningen av kapitalbasen justeras för den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bristande förlusttäckningsförmågan för dessa tillgångar och solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kapitalkravet justeras för de minskade poolnings- och diversifierings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">effekter som beror på den åtskilda verksamheten.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Hur dessa justeringar ska beräknas framgår inte av direktivet utan har</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bestämts i kommissionens delegerade förordning (EU) 2015/35. Det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">finns därför ingen anledning att genomföra någon lagstiftningsåtgärd när</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">det gäller denna fråga.</P></TD>
</TR>
</TABLE>
<P class="p929 ft86">12.7 Täckande av solvenskapitalkravet och minimikapitalkravet</P>
<P class="p851 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Kapitalbasen som ska täcka solvenskapital- kravet får bestå av primärkapital och tilläggskapital. Kapitalbasposter som klassificerats som nivå 1 ska dock uppgå till minst en tredjedel av solvenskapitalkravet. Poster som klassificerats som nivå 3 ska vara mindre än en tredjedel av solvenskapitalkravet.</P>
<P class="p930 ft4">Kapitalbasen som ska täcka minimikapitalkravet får bestå av primärkapital som har klassificerats som nivå 1 eller 2. Mer än hälften av minimikapitalkravet ska täckas av primärkapital som klassificerats som nivå 1 och i övrigt av primärkapital som klassificerats som nivå 2.</P>
<P class="p931 ft4"><SPAN class="ft121">Utredningens </SPAN>förslag överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker i allt väsentligt förslaget.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 98 i Solvens <NOBR>II-direktivet</NOBR> behandlas hur den medräkningsbara kapitalbasen ska beräknas. Kapital- basen som ska täcka solvenskapitalkravet får bestå av primärkapital och tilläggskapital. Kapitalbasposter som klassificerats som nivå 1 ska dock uppgå till minst en tredjedel av solvenskapitalkravet. Poster som har klassificerats som nivå 3 ska vara mindre än en tredjedel av solvenskapi- talkravet.</P>
<P class="p507 ft31">Kapitalbasen som ska täcka minimikapitalkravet får bestå av primärkapital som har klassificerats som nivå 1 eller 2. Mer än hälften av</P>
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<P class="p654 ft4">minimikapitalkravet ska täckas av primärkapital som har klassificerats Prop. 2015/16:9 som nivå 1 och övrigt av primärkapital som har klassificerats som nivå 2.</P>
<P class="p69 ft4">Bestämmelserna i artikel 98 bör tas in i lag med vissa språkliga justeringar. I kommissionens delegerade förordning (EU) 2015/35 fastställs det högre gränsvärden än vad som föreskrivs i direktivet.</P>
<P class="p670 ft1">13 Kapitalkrav</P>
<P class="p932 ft34"><SPAN class="ft84">13.1</SPAN><SPAN class="ft133">Solvenskapitalkrav</SPAN></P>
<P class="p933 ft114"><SPAN class="ft115">13.1.1</SPAN><SPAN class="ft135">Allmänna bestämmelser</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Solvenskapitalkravet ska beräknas så att försäk- ringsföretaget kan infria sina åtaganden med 99,5 procent sannolikhet under de kommande tolv månaderna.</P>
<P class="p865 ft2">Beräkningen ska ske under antagandet att företaget kommer att fort- sätta att driva sin verksamhet.</P>
<P class="p865 ft2">Beräkningen av solvenskapitalkravet ska beakta alla mätbara risker som företaget är utsatt för. Den ska även beakta effekterna av sådana riskreducerande tekniker som företaget använder.</P>
<P class="p866 ft31">Solvenskapitalkravet ska beräknas enligt en standardformel eller med en av Finansinspektionen godkänd intern modell.</P>
<P class="p673 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens. Utred- ningen förslår att solvenskapitalkravet ska beräknas så att företaget ska kunna infria sina åtaganden om tolv månader. Vidare föreslår utred- ningen bestämmelser om när solvenskapitalkravet ska beräknas.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Svensk Försäkring </SPAN>anser att bestämmelsen om skyddsnivån bör omformuleras så att den bättre uttrycker det krav som anges i direktivet.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p69 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Finansinspektionen </SPAN>anser att det bör införas en särskild rapporteringsskyldighet beträffande ett försäkrings- företags beräkning av solvenskapitalkravet.</P>
<P class="p934 ft46">Skälen för regeringens förslag</P>
<P class="p935 ft3">Beräkning av solvenskapitalkrav</P>
<P class="p690 ft2">Av artikel 101.2 i Solvens <NOBR>II-direktivet</NOBR> framgår att solvenskapitalkravet ska beräknas under antagandet att företaget kommer att fortsätta att bedriva sin verksamhet (fortlevnadsprincipen). I artikel 101.3 anges att solvenskapitalkravet ska täcka pågående verksamhet samt sådana nya åtaganden som förväntas tecknas inom de följande tolv månaderna. Det ska dock enbart täcka oväntade förluster i den löpande verksamheten. Solvenskapitalkravet ska motsvara att försäkringsföretaget med 99,5%</P>
<P class="p936 ft2">269</P>
</DIV>
<DIV id="page_270">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">270</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">sannolikhet, baserat på <NOBR>Value-at-Risk,</NOBR> kan infria sina åtaganden under den kommande ettårsperioden.</P>
<P class="p223 ft2">Bestämmelserna i ovan nämnda artiklar bör föras in i lag. Utredningen föreslår att skyddsnivån bör uttryckas som att företaget ska kunna infria sina framtida åtaganden <SPAN class="ft3">om </SPAN>tolv månader. Det finns emellertid anledning att instämma i <SPAN class="ft3">Svensk Försäkrings </SPAN>bedömning om att ordet <SPAN class="ft3">under </SPAN>bättre uttrycker det krav som anges i direktivet, dvs. att företaget ska kunna infria sina åtaganden under den kommande tolvmånadersperioden och inte om tolv månader.</P>
<P class="p420 ft3">Riskbaserad beräkning</P>
<P class="p220 ft4">Enligt artikel 101.3 ska solvenskapitalkravet beräknas så att det säkerställs att alla kvantifierbara risker som företaget är exponerat mot beaktas.</P>
<P class="p937 ft4">Av artikel 101.4 framgår att solvenskapitalkravet ska täcka minst följande risker:</P>
<P class="p938 ft2">Teckningsrisk vid skadeförsäkring</P>
<P class="p939 ft2">Teckningsrisk vid livförsäkring</P>
<P class="p940 ft2">Teckningsrisk vid sjukförsäkring</P>
<P class="p939 ft2">Marknadsrisk</P>
<P class="p939 ft2">Kreditrisk</P>
<P class="p939 ft2">Operativ risk</P>
<P class="p224 ft4">Vidare följer av artikel 101.5 att företaget ska beakta effekterna av riskreduceringstekniker under förutsättning att företaget tar hänsyn till kreditrisker och andra risker till följd av sådana tekniker.</P>
<P class="p224 ft2">Som nämnts innehåller direktivet en bestämmelse om att solvens- kapitalkravet ska beräknas så att alla risker beaktas (artikel 101.3). Det finns inte anledning att ersätta ordet beakta med formuleringen ”med utgångspunkt i” som utredningen anser, eftersom de uppräknade riskerna ska ingå vid beräkningen av solvenskapitalkravet. Däremot finns det anledning att instämma i utredningens bedömning att uppräkningen i artikel 101.4 av vilka risker som ska täckas av solvenskapitalkravet bör föras in i lag, dock med undantag för de olika varianterna av försäk- ringsrisk (teckningsrisk) (se närmare i författningskommentaren till 8 kap. 2 § FRL).</P>
<P class="p252 ft4">Det bör vidare framgå av lag att beräkningen ska beakta effekterna av sådana tekniker som företaget använder för att reducera risker. På så sätt uttrycks att solvenskapitalkravet ska motsvara den samlade <SPAN class="ft47">nettorisken </SPAN>som försäkringsföretaget har gentemot sina försäkringstagare.</P>
<P class="p119 ft3">Alternativa beräkningsmetoder</P>
<P class="p842 ft4">Av artikel 100 andra stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att solvens- kapitalkravet ska beräknas med en standardformel eller intern modell. En bestämmelse med motsvarande innehåll bör föras in i lag.</P>
<P class="p224 ft2">Försäkringsföretagens möjligheter att använda sig av interna modeller syftar till att skapa incitament för företagen att utveckla sin riskhantering och företagsstyrning. Det bör dock understrykas att företagen ska upp- fylla samma skyddsnivå oavsett beräkningsmetod.</P>
<P class="p482 ft2">Interna modeller behandlas i avsnitt 14.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_271">
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<TABLE cellpadding=0 cellspacing=0 class="t40">
<TR>
<TD class="tr39 td331"><P class="p18 ft3">Beräkningsintervall</P></TD>
<TD class="tr39 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr25 td331"><P class="p18 ft2">Enligt artikel 102.1 första stycket ska solvenskapitalkravet beräknas</P></TD>
<TD class="tr25 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">minst en gång per år och rapporteras till tillsynsmyndigheten. Vidare</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">anges i tredje stycket att försäkringsföretaget ska fortlöpande övervaka</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">beloppet av de medräkningsbara kapitalbasmedlen och solvenskapital-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">kravet. Därtill ska företaget enligt fjärde stycket göra en förnyad beräk-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">ning vid ändrad riskprofil och rapportera detta till tillsynsmyndigheten.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Vidare har tillsynsmyndigheten möjlighet att kräva förnyad beräkning</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">av solvenskapitalkravet, om det finns grundad anledning att anta att</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">riskprofilen har förändrats väsentligt sedan den senaste rapporteringen av</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">solvenskapitalkravet (artikel 102.2).</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2"><SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör införas en särskild rapporterings-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">skyldighet beträffande ett försäkringsföretags beräkning av solvenskapi-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">talkravet. I avsnittet om rapporter från försäkringsföretag gör regeringen</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">emellertid bedömningen att bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">försäkringsföretags skyldighet att lämna såväl sådana uppgifter som är</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">nödvändiga för tillsynen som övriga uppgifter till Finansinspektionen</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">tillgodoses redan av bestämmelser i FRL (se avsnitt 16.1.2). I det</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">avsnittet lämnas även förslag på att det nuvarande bemyndigandet i FRL</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">för regeringen eller den myndighet som regeringen bestämmer att</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">meddela föreskrifter om vilka upplysningar som ett försäkringsföretag</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">ska lämna till Finansinspektionen, bör utökas till att även avse när och</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">hur de ska lämnas.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">I nämnt avsnitt sägs vidare att det i detta sammanhang kan konstateras</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">att försäkringsföretaget löpande ska ha kontroll över sin riskprofil och</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">hur denna förhåller sig till solvenskapitalkravet. Rapporteringen av</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">solvenskapitalkravet omfattas av den periodiska tillsynsrapporteringen</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">vars detaljer framgår av kommissionens delegerade förordning (EU)</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">2015/35 och av kommande förordning på nivå 2,5 samt Eiopas riktlinjer.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Att införa en särskild rapporteringsskyldighet för att genomföra artikel</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">102 skulle – mot denna bakgrund – snarast vara förvirrande. Det saknas</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p18 ft2">således skäl att införa en sådan särskild rapporteringsskyldighet.</P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p941 ft114">13.1.2 Beräkning enligt standardformeln</P>
<P class="p889 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Solvenskapitalkravet beräknat enligt standard- formeln ska utgöra summan av ett primärt solvenskapitalkrav och ett kapitalkrav för operativ risk, minskat med ett justeringsbelopp för förlustabsorberande poster.</P>
<P class="p942 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p120 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p120 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p120 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Av artikel 103 i Solvens <NOBR>II-direktivet</NOBR> framgår att solvenskapitalkravet ska vara lika med summan av</P>
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr28 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td237"><P class="p18 ft2">det primära solvenskapitalkravet enligt artikel 104,</P></TD>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td74"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td237"><P class="p18 ft2">kapitalkravet för operativ risk enligt artikel 107, och</P></TD>
<TD rowspan=2 class="tr39 td17"><P class="p19 ft2">271</P></TD>
</TR>
<TR>
<TD class="tr22 td74"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td237"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p39 ft2">ett justeringsbelopp för förlusttäckningskapacitet hos försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p39 ft2">tekniska avsättningar och uppskjutna skatter enligt artikel 108.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Beräkning enligt standardformeln kan förenklat beskrivas i följande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">steg. I det första steget bestäms för varje risk ett scenario som kan</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">inträffa med 0,5 procent sannolikhet under den följande tolvmånaders-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">perioden. Ett exempel på ett sådant standardiserat scenario är att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">aktiekurserna skulle sjunka med 39 procent under ett år.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Nästa steg i beräkningen är att bestämma den beloppsmässiga effekten</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">av ett sådant scenario på företagets tillgångar och skulder. Detta belopp</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft3"><SPAN class="ft2">motsvarar </SPAN>kapitalkravet för den aktuella risken<SPAN class="ft2">.</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">När kapitalkraven för de olika riskerna har bestämts ska dessa sättas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">samman till ett primärt solvenskapitalkrav. Vid sammanläggningen av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riskerna ska det beaktas om och i vilken grad riskerna samvarierar.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Till det primära solvenskapitalkravet ska sedan adderas ett särskilt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kapitalkrav för operativa risker.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Slutligen ska summan av det primära solvenskapitalkravet och kapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kravet för operativa risker justeras med hänsyn till förlustabsorberande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">poster. En sådan justering kan exempelvis användas av företag som med-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">delar försäkringar med villkorad återbäring.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Det bör i sammanhanget betonas att resultatet av steg 1 och 3 enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">beskrivningen ovan fastställs i kommissionens delegerade förordning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">(EU) 2015/35.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelserna i artikel 103 bör tas in i lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Utredningen befarar att uttrycket ”det primära solvenskapitalkravet”</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kan skapa begreppsförvirring, eftersom begreppet primärkapital används</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">i bestämmelserna om kapitalbas och föreslår därför att begreppet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">”baskapitalkrav” ska användas i stället för det uttrycket. Även ett sådant</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">nytt begrepp kan emellertid skapa begreppsförvirring, eftersom EU-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">förordningen innehåller samma terminologi som direktivet. Det saknas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">därför skäl att frångå direktivets uttryck ”det primära solvens-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">kapitalkravet”. Hur detta ska beräknas framgår av avsnitt 13.1.3.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t107">
<TR>
<TD class="tr1 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td171"><P class="p638 ft115">13.1.3</P></TD>
<TD class="tr1 td252"><P class="p18 ft114">Beräkning av det primära solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr49 td35"><P class="p18 ft48"> </P></TD>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Det primära solvenskapitalkravet ska beräknas</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">genom en justerad sammanläggning av kapitalkraven för minst försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">ringsrisker, marknadsrisker och motpartsrisker.</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p163 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">meddela föreskrifter om beräkningen av det primära solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td171"><P class="p101 ft2">kravet.</P></TD>
<TD class="tr28 td373"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td352"><P class="p18 ft21"> </P></TD>
<TD colspan=2 class="tr63 td354"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">Utredningen föreslår även att det i lag ska tas in bestämmelser om</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">beräkningar av kapitalkrav för skadeförsäkringsrisk, livförsäkringsrisk,</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">sjuk- och olycksfallsförsäkringsrisk, marknadsrisk och motpartsrisk.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr1 td35"><P class="p777 ft2">272</P></TD>
<TD class="tr28 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr28 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr49 td171"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td252"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_273">
<DIV>
<DIV id="id_1">
<P class="p877 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Enligt artikel 104.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> ska det grundläggande solvenskapitalkravet omfatta enskilda riskmoduler som ska aggregeras enligt en matematisk formel och en korrelationsmatris som finns i bilaga IV till direktivet.</P>
<P class="p877 ft2">Formeln och korrelationsmatrisen bör inte tas in i lag utan i föreskrifter som meddelas av regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p877 ft2">Vid genomförande av bestämmelsen i artikel 104.1 första stycket bör den svenska lagbestämmelsen uttryckas på det sättet att det primära solvenskapitalkravet ska beräknas genom en justerad sammanläggning av de aktuella riskkategorierna. Med ordet justerad markeras att det inte endast handlar om en enkel summering av kapitalkraven för varje riskkategori.</P>
<P class="p878 ft2">I artikel 104.1 andra stycket anges vilka <SPAN class="ft3">riskmoduler </SPAN>som minst ska ingå i det grundläggande solvenskapitalkravet. Dessa är teckningsrisk för skadeförsäkring, teckningsrisk för livförsäkring, teckningsrisk för sjukförsäkring, marknadsrisk och motpartsrisk. Dessa riskkategorier bör tas in i lag på så sätt att vid beräkningen av solvenskapitalkravet ska försäkringsrisker (teckningsrisker), marknadsrisker och motpartsrisker beaktas.</P>
<P class="p876 ft2">I artikel 104.2 anges att försäkringstransaktioner ska tilldelas den riskkategori som bäst motsvarar de underliggande tekniska riskerna. Utredningen anser att bestämmelsen i artikeln inte behöver framgå av lag med motiveringen att fördelningen av riskerna mellan olika riskkate- gorier kommer att framgå av kommissionens delegerade förordning (EU) 2015/35. Det finns anledning att delvis instämma i detta konstaterande. I sammanhanget bör uppmärksammas att bestämmelsen bör genomföras genom att regeringen eller den myndighet som regeringen bestämmer får meddela förskrifter om hur det primära solvenskapitalet ska beräknas. Sådana föreskrifter måste givetvis utformas med beaktande av innehållet i den nämnda <NOBR>EU-förordningen.</NOBR></P>
<P class="p876 ft2">Vidare anges i artikel 104.3 och 104.4 att den närmare beräkningen av kapitalkravet för varje riskkategori måste vara förenlig med den skyddsnivå som gäller för solvenskapitalkravet och uppfylla de allmänna bestämmelserna i artikel 101. En bestämmelse med motsvarande innehåll införs i en allmän lagregel om hur det primära solvenskapitalkravet ska beräknas.</P>
<P class="p800 ft2">Bestämmelserna i artikel 104.6 om att geografiska specifikationer i tillämpliga fall får användas beträffande katastrofrisker vid beräkning av <NOBR>livförsäkrings-,</NOBR> skadeförsäkrings- samt sjuk- och olycksfallsförsäkrings- risk är av sådan detaljkaraktär att de inte behöver framgå av lag. Även denna bestämmelse bör genomföras genom föreskrifter på lägre nivå och med beaktande av <NOBR>EU-förordningen.</NOBR></P>
<P class="p689 ft4">I artikel 105 finns de mycket detaljerade bestämmelserna om hur det primära solvenskapitalkravet ska beräknas. I artikeln anges även vilka undergrupper av risker som ska beaktas vid beräkningen av kapitalkraven för skadeförsäkringsrisk, livförsäkringsrisk, sjuk- och olycksfallsrisk, marknadsrisk och motpartsrisk. Dessa bestämmelser är av sådan detalj- nivå och omfattning att de inte bör tas in i lag utan genomföras genom föreskrifter på lägre nivå.</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">273</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_274">
<DIV id="dimg1">
<INGENBILD zsrc="H3039274x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Det finns inte heller behov av att ta in några allmänt hållna bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">melser om beräkning av kapitalkrav för skadeförsäkringsrisk, livförsäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ringsrisk, sjuk- och olycksfallsförsäkringsrisk, marknadsrisk och mot-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">partsrisk. Utredningen föreslår exempelvis att kapitalkravet för skadeför-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">säkringsrisk ska beräknas med utgångspunkt i de risker som företaget är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">utsatt för till följd av den skadeförsäkringsverksamhet som företaget</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bedriver. Att företaget ska beakta sådana risker får anses följa av den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">föreslagna bestämmelsen om att solvenskapitalkravet ska beräknas med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">beaktande av alla mätbara risker som företaget är utsatt för, däribland</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p943 ft2">försäkringsrisker (se författningskommentaren till 8 kap. 2 §).</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">13.1.4 Företagsspecifika parametrar</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får i ett enskilt fall tillåta att ett försäkringsföretag får använda lämpliga parametrar som är speci- fika för företaget vid beräkning av kapitalkravet för försäkringsrisker.</P>
<P class="p944 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela närmare föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkringsföretag ska få använda företagsspecifika paramet- rar vid beräkning av kapitalkravet för försäkringsrisker.</P>
<P class="p728 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen förslår att Finansinspektionen ska ge tillstånd att använda företagsspecifika parametrar endast om parametrarna är relevanta för beräkningen av företagets solvenskapitalkrav och om de data som avses användas är lämpliga.</P>
<P class="p642 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 104.7 i Solvens <NOBR>II-direk-</NOBR> tivet framgår att ett försäkringsföretag får använda parametrar som är specifika för företaget vid beräkningen av teckningsriskmoduler för livförsäkring, skadeförsäkring och sjukförsäkring. De företagsspecifika parametrarna ska kalibreras med stöd av interna uppgifter eller av upp- gifter som är omedelbart relevanta för den aktuella verksamheten. Till- synsmyndigheten ska kontrollera att uppgifterna som ligger till grund för de företagsspecifika parametrarna är fullständiga, exakta och lämpliga.</P>
<P class="p506 ft4">Det bör i lag tas in en bestämmelse om att ett försäkringsföretag får använda företagsspecifika parametrar vid beräkningen av kapitalkravet för försäkringsrisker (teckningsrisk för <NOBR>skade-,</NOBR> <NOBR>liv-,</NOBR> och sjukförsäkring) om Finansinspektionen, efter ansökan från företaget, beslutar att tillåta detta.</P>
<P class="p945 ft4">Däremot bör de närmare förutsättningarna enligt artikel 104.7 andra och tredje styckena för att ett företag ska få använda företagsspecifika parametrar tas in i föreskrifter som meddelas av regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p941 ft2">274</P>
</DIV>
<DIV id="page_275">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr1 td62"><P class="p834 ft115">13.1.5</P></TD>
<TD class="tr1 td282"><P class="p74 ft114">Durationsbaserad aktiekursrisk</P></TD>
<TD class="tr1 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td138"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får i ett enskilt fall tillåta att</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td365"><P class="p50 ft2">ett försäkringsföretag, som meddelar pensionsförsäkringar enligt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">inkomstskattelagen, får beräkna kapitalkravet för aktiekursrisk, som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">ingår i kapitalkravet för marknadsrisk, utifrån den genomsnittliga</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td365"><P class="p50 ft2">innehavstiden för företagets placeringar i aktier (durationsbaserad</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td381"><P class="p50 ft2">metod).</P></TD>
<TD class="tr23 td282"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td382"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p39 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td365"><P class="p50 ft2">meddela föreskrifter om kraven för att ett företag ska få använda en</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td383"><P class="p50 ft2">sådan metod.</P></TD>
<TD class="tr28 td382"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">Utredningen föreslår att kraven för att ett försäkringsföretag ska få</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">använda en durationsbaserad metod för beräkning för aktiekursrisk ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td384"><P class="p18 ft2">tas in i lag.</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td384"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td384"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>anser i första hand att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">kraven för att ett försäkringsföretag ska få använda en durationsbaserad</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">metod för beräkning för aktiekursrisk ska tas in i lag. För det fall att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">regeringen eller den myndighet som regeringen bestämmer bemyndigas</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">att meddela föreskrifter i saken bör det, enligt inspektionen, tydliggöras</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td384"><P class="p18 ft2">hur separationskravet ska tolkas.</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 304.1 b i Solvens <NOBR>II-direk-</NOBR></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tivet finns det en särskild metod för beräkning av solvenskapitalkravet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">för aktiekursrisk som bl.a. kan användas av livförsäkringsföretag som</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">erbjuder pensionsförmåner som är knutna till att någon går i pension och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">där premierna för dessa förmåner är skattemässigt avdragsgilla för</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">försäkringstagaren enligt nationell lagstiftning i den medlemsstat som har</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td384"><P class="p18 ft2">auktoriserat företaget.</P></TD>
<TD class="tr23 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p43 ft2">Metoden, som kallas durationsbaserad aktiekursrisk, innebär att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">företaget under vissa omständigheter tillåts basera delar av beräkningen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">av solvenskapitalkravet för aktier på andra antaganden än de som annars</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">gäller. Företaget får basera riskberäkningen på en tidsperiod som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">överensstämmer med den typiska innehavsperioden för företagets</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">placeringar i aktier, med en konfidensnivå som ger försäkringstagare och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">förmånstagare en skyddsnivå som är likvärdig med den som anges i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> (se 8 kap. 1 §). Enligt artikel 304.1 bi krävs att alla</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tillgångar och motsvarande skulder som hänför sig till denna verksamhet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">separeras samt förvaltas och organiseras skilt från försäkringsföretagens</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td384"><P class="p18 ft2">övriga verksamheter, utan möjlighet till överföring.</P></TD>
<TD class="tr26 td94"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p43 ft2">Enligt kommissionens delegerade förordning (EU) 2015/35 (skäl 37</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">och 39) är separata fonder överenskommelser där en fastställd</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">uppsättning tillgångar och skulder hanteras som om de vore ett separat</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">företag. Dessa arrangemang innebär att vissa kapitalbasposter inte kan</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">täcka alla förluster i den löpande verksamheten. Enligt artikel 80 i EU-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">förordningen kan den bristande överförbarheten uppstå till följd av att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td62"><P class="p18 ft2">posterna</P></TD>
<TD class="tr28 td282"><P class="p18 ft2">endast kan användas för att täcka förluster</P></TD>
<TD class="tr28 td94"><P class="p18 ft2">på vissa</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">275</P></TD>
</TR>
<TR>
<TD class="tr53 td62"><P class="p18 ft74"> </P></TD>
<TD class="tr53 td282"><P class="p18 ft74"> </P></TD>
<TD class="tr53 td94"><P class="p18 ft74"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_276">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">276</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">försäkringsavtal, för vissa försäkringstagare eller endast kan användas för att täcka förluster som uppstår från särskilda risker eller skulder. Enligt artikel 70 i <NOBR>EU-förordningen</NOBR> ska överskott från en separat fond minska den totala kapitalbasen (avstämningsreserven) i företaget. Överskottet uppstår om den separata fondens kapitalbas överstiger den separata fondens teoretiska solvenskapitalkrav.</P>
<P class="p593 ft2">Av Eiopas riktlinjer (Eiopa Guidelines on <NOBR>Ring-fenced</NOBR> funds, GL 4, 1.14 e) framgår att företag bör identifiera om de har arrangemang som kan vara separata fonder genom att bl.a. jämföra arrangemang inom sin verksamhet med olika angivna typer av separata fonder. Enligt nämnd riktlinje är arrangemang som omfattas av artikel 304 ett exempel på en separat fond.</P>
<P class="p821 ft4"><SPAN class="ft47">Finansinspektionen </SPAN>efterfrågar ett tydliggörande av hur nu aktuellt separationskrav ska tolkas.</P>
<P class="p84 ft2">Vad som nu sagts om kravet på separation i artikel 304.1 bi och förtydligandet i Eiopas riktlinjer – att den separerade verksamheten enligt artikel 304 ska betraktas som en separat fond – torde innebära att företaget ska separera alla tillgångar och skulder som hänför sig till pensionsverksamheten. Enligt Eiopas riktlinjer bör företaget då identifiera alla tillgångar, skulder och därmed sammanhängande kassa- flöden som ger upphov till en separat fond. En närliggande slutsats är därför att en separation där tillgångar, skulder och därmed samman- hängande kassaflöden ska förvaltas och organiseras skilt från den övriga livförsäkringsverksamheten och hanteras som om de vore ett separat företag innebär att företaget även ska dela upp sin kapitalbas. Det innebär att eventuella överskott eller underskott inom en separat fond inte kan överföras till andra delar av verksamheten.</P>
<P class="p92 ft2">Enligt artikel 304.1 bii och 304.1 biii framgår att nu aktuell metod endast kan användas av livförsäkringsföretag som inte bedriver gränsöverskridande verksamhet samtidigt som den genomsnittliga durationen av skulderna som är kopplade till företagets affärsverksamhet överstiger 12 år. Av artikeln kan vidare utläsas en rad ytterligare villkor och förutsättningar.</P>
<P class="p689 ft2">Av artikel 304.1 b framgår att medlemsstaterna <SPAN class="ft3">får </SPAN>auktorisera livför- säkringsföretag att tillämpa metoden, vilket torde innebära en valmöjlig- het för medlemsstaterna. Regeringen anser att ett utnyttjande av möjlig- heten skulle bidra till konkurrensneutralitet mellan företag som erbjuder tjänstepensionsförmåner med stöd av tjänstepensionsdirektivet och före- tag som erbjuder tjänstepensionsförsäkringar med stöd av Solvens II- direktivet. Mot denna bakgrund finns det anledning för Sverige att utnyttja denna möjlighet. Finansinspektionen bör därför, efter ansökan från ett livförsäkringsföretag, få besluta att tillåta att företaget tillämpar en durationsbaserad metod för att beräkna kapitalkravet för aktiekursrisk. Dock bör de detaljerade villkoren för att företaget ska få tillämpa metoden tas in i föreskrifter som meddelas av regeringen eller den myndighet som regeringen bestämmer.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_277">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr29 td32"><P class="p56 ft115">13.1.6</P></TD>
<TD class="tr29 td43"><P class="p43 ft114">Kapitalkrav för operativ risk</P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p946 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Kapitalkravet för operativ risk ska beräknas med beaktande av sådana operativa risker som försäkringsföretaget är utsatt för och som inte har beaktats vid beräkningen av kapitalkravet för försäkringsrisker, marknadsrisker eller motpartsrisker.</P>
<P class="p947 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om beräkningen av kapitalkravet för operativ risk.</P>
<P class="p948 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p511 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p511 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p511 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 107.1 i Solvens <NOBR>II-direk-</NOBR> tivet framgår att kapitalkravet för operativ risk ska avspegla sådana operativa risker som inte redan har beaktats inom de riskmoduler som omfattas av det primära solvenskapitalkravet. Vidare ska kapitalkravet kalibreras i enlighet med den föreskrivna skyddsnivån i 101.3. Enligt artikel 101.4 andra stycket ska operativ risk i detta sammanhang omfatta rättsliga risker, men inte risker till följd av strategiska beslut och renommérisker. I fråga om livförsäkringsavtal där försäkringstagarna står för placeringsrisken ska, enligt artikel 107.2, beräkningen av kapital- kravet för operativ risk ta hänsyn till de årliga driftkostnaderna för denna försäkringsförpliktelse. När det gäller andra försäkringstransaktioner än de som avses i artikel 107.2 ska, enligt artikel 107.3, beräkningen av kapitalkravet för operativ risk ta hänsyn till transaktionernas volym, uttryckt i premieintäkter och försäkringstekniska avsättningar för dessa transaktioner. I sådana fall ska kapitalkravet för operativ risk inte över- stiga 30 procent av det primära solvenskapitalkravet för försäkrings- riskerna.</P>
<P class="p720 ft2">Begreppet operativ risk definieras i artikel 13.33 som risken för förlust till följd av att interna rutiner har visat sig otillräckliga eller fallerat, orsakad av personal eller system eller av externa händelser. Kapitalkravet för operativa risker ska alltså inte beräknas utifrån alla operativa risker, utan endast sådana operativa risker som inte redan har beaktats vid beräkningen av kapitalkravet för de övriga riskkategorierna.</P>
<P class="p513 ft2">I lag bör införas en övergripande bestämmelse om att kapitalkravet för operativ risk ska beräknas med beaktande av sådana operativa risker som försäkringsföretaget är utsatt för och som inte har beaktats vid beräkningen av kapitalkravet för försäkringsrisker, marknadsrisker eller motpartsrisker.</P>
<P class="p720 ft4">Direktivbestämmelserna i övrigt på teknisk detaljnivå om hur kapital- kravet för operativ risk ska beräknas bör genomföras genom föreskrifter som meddelas av regeringen eller den myndighet som regeringen bestämmer.</P>
<P class="p949 ft2">277</P>
</DIV>
<DIV id="page_278">
<DIV id="dimg1">
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</DIV>
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">278</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft114"><SPAN class="ft115">13.1.7</SPAN><SPAN class="ft134">Justeringsbelopp</SPAN></P>
<P class="p950 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Justeringsbeloppet ska motsvara minskningen av försäkringsföretagets oförutsedda förluster som beror på att försäkringsföretagets åtaganden gentemot försäkringstagare eller andra ersättningsberättigade minskar till följd av villkoren i försäk- ringsavtalet, eller försäkringsföretagets uppskjutna skatt förändras eller en kombination av dessa två fall.</P>
<P class="p811 ft31">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om hur justeringsbeloppet ska beräknas.</P>
<P class="p951 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 108 första stycket i Solvens <NOBR>II-direktivet</NOBR> ska den justering för förlusttäckningskapacitet hos försäkringstekniska avsättningar och uppskjutna skatter visa den möjliga kompensationen för oförutsedda förluster genom en samtidig minskning av försäkringstekniska avsättningar eller uppskjutna skatter eller en kombination av båda.</P>
<P class="p224 ft2">Enligt andra stycket i artikeln ska justeringen ta hänsyn till den risk- reducerande effekt som kan medräknas genom framtida diskretionära förmåner i försäkringsavtal, om dessa kan användas för att täcka oförut- sedda förluster. Av direktivet framgår vidare att den riskreducering som kan uppnås genom framtida diskretionära förmåner inte får vara större än summan av de försäkringstekniska avsättningar och uppskjutna skatter som avser dessa framtida förmåner.</P>
<P class="p252 ft2">Vidare framgår av tredje stycket i nämnda artikel att värdet av framtida diskretionära förmåner under ogynnsamma omständigheter får jämföras med dessa förmåners värde enligt de underliggande antagandena för beräkningen av bästa skattning.</P>
<P class="p223 ft2">Bestämmelserna i artikel 108 om justering för förlusttäckningskapa- citet hos försäkringstekniska avsättningar och uppskjutna skatter bör tas in i lag. Bestämmelserna om justeringsbelopp omfattar exempelvis s.k. villkorad återbäring i vinstutdelande livförsäkringsbolag och uppskjutna skatter i bl.a. skadeförsäkringsföretag. Bestämmelsen omfattar däremot inte garanterad återbäring i traditionell livförsäkring, eftersom sådan åter- bäring inte är diskretionär och inte heller kan minskas till följd av oförut- sedda förluster. Vidare omfattas inte heller diskretionär återbäring utöver garanterad återbäring, eftersom sådan återbäring inte beaktas vid beräk- ningen av de försäkringstekniska avsättningarna.</P>
<P class="p843 ft4">Den allmänna lagbestämmelsen om att justeringsbeloppet ska motsvara minskningen av försäkringsföretagets oförutsedda förluster som beror på att försäkringsföretagets åtaganden gentemot försäkringstagare eller andra ersättningsberättigade minskar till följd av villkoren i försäkrings- avtalet, eller försäkringsföretagets uppskjutna skatt förändras eller en kombination av dessa två fall bör kompletteras med en föreskriftsrätt. Anledningen till detta är i huvudsak att det förekommer svenska särarter</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_279">
<P class="p536 ft4">som inverkar på justeringsbeloppet, men som inte regleras i Prop. 2015/16:9 kommissionens delegerade förordning (EU) 2015/35. Detta gäller den</P>
<P class="p904 ft2">minskning i åtagandena som följer av försäkringens villkor, men även den minskning som beror på uppskjuten skatt.</P>
<P class="p401 ft31">Regeringen eller den myndighet som regeringen bestämmer bör bemyndigas att meddela föreskrifter om hur justeringsbeloppet ska beräknas.</P>
<TABLE cellpadding=0 cellspacing=0 class="t108">
<TR>
<TD class="tr44 td85"><P class="p854 ft115">13.1.8</P></TD>
<TD class="tr44 td63"><P class="p18 ft114">Underrättelse om bristande uppfyllelse av</P></TD>
<TD class="tr44 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td63"><P class="p18 ft114">solvenskapitalkravet</P></TD>
<TD class="tr29 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska omedelbart under-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">rätta Finansinspektionen om företaget inte uppfyller solvenskapital-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">kravet eller om det finns risk för detta under de närmaste tre</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td385"><P class="p50 ft2">månaderna.</P></TD>
<TD class="tr24 td386"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td387"><P class="p18 ft5"> </P></TD>
<TD class="tr63 td388"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td0"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr4 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">har inga invändningar mot det. <SPAN class="ft3">Svensk försäkring </SPAN>anser att inte varje risk</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">för att kapitalkraven inte kommer att uppfyllas ska behöva rapporteras.</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td0"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td63"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Försäkringsföretag ska omedelbart</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">underrätta tillsynsmyndigheten så snart som de konstaterat att solvens-</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">kapitalkravet inte längre efterlevs eller att det finns risk för detta under</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td0"><P class="p18 ft2">de närmaste tre månaderna (artikel 138.1 i Solvens <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr26 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft2">Bestämmelsen saknar direkt motsvarighet i de äldre direktiven, men i</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">nu gällande FRL finns i 16 kap. 5 § ett krav på att Finansinspektionen</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">ska förelägga ett försäkringsföretag som inte uppfyller de i lagen ställda</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">kapitalkraven att upprätta en plan för att återställa en tillfredsställande</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">finansiell ställning. Bestämmelsen i 16 kap 5 § har sitt ursprung i första</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">skadeförsäkringsdirektivet och första livförsäkringsdirektivet och kom att</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">införlivas med svensk rätt när <NOBR>EES-avtalet</NOBR> ingicks (se prop. 1992/93:257</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">s. 202). Härutöver har Finansinspektionen i allmänna råd angett att</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">försäkringsföretagen bör rapportera in sådana händelser som kan</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">medföra att de ekonomiska förutsättningarna ändras, så att företaget inte</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td0"><P class="p18 ft2">kan uppfylla sina åtaganden mot kunder (FFFS 2005:12).</P></TD>
<TD class="tr23 td107"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p22 ft2">Genom de nya bestämmelserna avseende olika åtgärder i samband med</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">att ett försäkringsföretag inte uppfyller de i lag uppställda kraven på</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">solvenskapital införs ett regelverk som delvis får anses motsvara de</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tidigare bestämmelserna och som ger tillsynsmyndigheten befogenheter</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td0"><P class="p18 ft2">att följa försäkringsföretagens finansiella ställning på nära</P></TD>
<TD class="tr23 td107"><P class="p22 ft2">håll.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr27 td0"><P class="p18 ft13">Solvens <NOBR>II-direktivets</NOBR> kapitalkrav får emellertid anses bestå av</P></TD>
<TD class="tr27 td107"><P class="p22 ft13">två</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr28 td356"><P class="p18 ft2">trappsteg. Kravet på nogsam rapportering av solvenskapitalläget kan</P></TD>
<TD class="tr28 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">således snarare ses som en utvidgad kontroll av försäkringsföretagens</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">finansiella situation.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2">Det utvidgade regelverket kring bristande uppfyllande av solvenskapi-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">talkravet kan i detta avseende ses som ett nytt extra krav på försäk-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">ringsföretagen att redovisa sin finansiella ställning mer proaktivt till till-</P></TD>
<TD rowspan=2 class="tr4 td136"><P class="p19 ft2">279</P></TD>
</TR>
<TR>
<TD class="tr41 td356"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">synsmyndigheten. Det bereder samtidigt Finansinspektionen nya utvid-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gade möjligheter och skyldigheter att på närmre avstånd följa ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ringsföretags finansiella ställning. Om ett försäkringsföretag inte lever</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">upp till solvenskapitalkravet, eller riskerar att inte leva upp till kravet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">under de kommande tre månaderna, ska tillsynsmyndigheten omedelbart</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">underrättas.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Vad gäller kravet på underrättelse står det enligt regeringens mening</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">klart att en sådan ovillkorligen bör ske omedelbart i samband med att en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">faktisk brist i uppfyllandet av kravet på solvenskapital kan konstateras.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>anför i det sammanhanget följande. Rörelser på de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">finansiella marknaderna kan vara snabba och stora och påverkar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretagens ställning genom marknadsvärderingen av till-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gångar, skulder och åtaganden. Inte minst är livförsäkringsföretagen</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">känsliga för rörelser i räntekurvan. Mot den bakgrunden är tre månader</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">en relativt lång period. Svensk Försäkring menar därför att det för en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">underrättelseskyldighet måste krävas en mer påtaglig risk för att kapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kraven inte kommer att uppfyllas och att det måste framgå av lagtexten.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Det finns en uppenbar risk att frågan om ett försäkringsföretag har</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">uppfyllt sin underrättelseskyldighet kommer att bedömas av Finansin-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">spektionen i efterhand, när ett företag inte uppfyller kapitalkraven. En</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sådan bedömning måste självklart ta sin utgångspunkt i den information</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som fanns tillgänglig för företaget innan kapitalkravet underskreds och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">beakta vilka bedömningar som var rimliga för ett företag att göra vid det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillfället.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Som Svensk försäkring påpekar kan en viss grad av osäkerhet anses</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">föreligga i de fall ett försäkringsföretag gör en bedömning framåt i tiden,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dvs. för det fall att ett försäkringsföretag gör bedömningen att man inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kommer att uppfylla solvenskapitalkravet inom tremånadersperioden.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">Icke desto mindre ska försäkringsföretaget underrätta tillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">heten i de fall då försäkringsföretaget kan konstatera att det finns risk för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att företaget inte kommer att kunna uppfylla solvenskapitalkravet inom</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">de närmaste tre månaderna. Det får anses följa av att det just är när en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2"><SPAN class="ft3">risk </SPAN>bedöms finnas som försäkringsföretaget har en skyldighet att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">underrätta om att detta innefattar ett osäkerhetsmoment. Det blir med</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">därtill beaktande av proportionalitetsprincipen ett krav på underrättelse</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som måste ställas i relation till den prognostiserade bristens infallande i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tid, omfattning och inte minst förutsägbarhet.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Frågan om underrättelseskyldighet till Finansinspektionen för ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretag som har fått tillstånd att använda en tillfälligt justerad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riskfri räntestruktur vid beräkningen av den bästa skattningen eller ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tillfälligt avdrag vid beräkningen av de försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">avsättningarna behandlas i avsnitt 24.2.15.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t107">
<TR>
<TD class="tr1 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td95"><P class="p88 ft115">13.1.9</P></TD>
<TD class="tr1 td248"><P class="p43 ft114">Förenklingar av standardformeln</P></TD>
</TR>
<TR>
<TD class="tr49 td35"><P class="p18 ft48"> </P></TD>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag får göra förenklade</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">beräkningar av kapitalkravet för en specifik risk, om det är motiverat</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">med hänsyn till arten, omfattningen och komplexiteten av de risker</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">som företaget är utsatt för och det är oproportionerligt betungande att</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td352"><P class="p898 ft2">280</P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">göra beräkningar enligt standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr62 td389"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td390"><P class="p18 ft21"> </P></TD>
</TR>
</TABLE>
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<P class="p899 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- <SPAN class="ft138">Prop. 2015/16:9 </SPAN>ingens förslag.</P>
<P class="p607 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 109 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att ett försäkringsföretag får använda en förenklad beräkning för en specifik riskmodul eller undergrupp av en riskmodul, om det är motiverat med hänsyn till arten, omfattningen och komplexiteten av de risker som företaget står inför och det vore oproportionerligt att kräva att företaget ska tillämpa standardformeln.</P>
<P class="p67 ft2">Under vissa speciella omständigheter får ett försäkringsföretag använda sig av beräkningsmetoder som medför en mindre administrativ börda än standardformeln. Eftersom möjligheten att använda förenklade beräkningar är kopplad till arten, omfattningen och komplexitet av risken, bör förenklade beräkningar kunna användas av alla försäkringsfö- retag oavsett storlek. Det bör dock noteras att förenklade beräkningar inte kan användas för beräkning av justeringsbeloppet, eftersom bestämmel- sen är begränsad till riskkategorier och underkategorier av risker. I kommissionens delegerade förordning (EU) 2015/35 anges vilka kriterier som ska vara uppfyllda för att ett försäkringsföretag ska få använda förenklade beräkningar och även vilka dessa förenklade beräkningar är.</P>
<P class="p10 ft2">Ett försäkringsföretag bör få göra förenklade beräkningar av kapital- kravet för en specifik risk, om det är motiverat med hänsyn till arten, omfattningen och komplexiteten av de risker som företaget är utsatt för och det är oproportionerligt betungande att göra beräkningar enligt standardformeln. En sådan bestämmelse bör föras in i lag.</P>
<P class="p685 ft4">Det bör understrykas att möjligheten till förenklade beräkningar inte ska blandas samman med möjligheten att använda en partiell intern modell. En partiell intern modell får användas om den ger ett kapitalkrav som bättre återspeglar den faktiska risken i en viss riskkategori eller underkategori av risker (se avsnitt 14 om interna modeller).</P>
<P class="p952 ft34"><SPAN class="ft84">13.2</SPAN><SPAN class="ft133">Minimikapitalkrav</SPAN></P>
<P class="p953 ft114"><SPAN class="ft115">13.2.1</SPAN><SPAN class="ft135">Allmänna bestämmelser om minimikapitalkrav</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Minimikapitalkravet utgör den minsta storleken på kapitalbasen som krävs för att försäkringsföretaget med 85 procent sannolikhet ska ha tillgångar under kommande tolv månader som täcker värdet av åtagandena gentemot försäkringstagarna och andra ersättningsberättigade på grund av försäkringar.</P>
<P class="p954 ft4">Minimikapitalkravet ska beräknas med beaktande helt eller delvis av försäkringstekniska avsättningar, premieinkomst, positiv risksumma, uppskjutna skatter, administrativa kostnader och avgiven återförsäk- ring.</P>
<P class="p955 ft2">281</P>
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<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">282</P>
</DIV>
<DIV id="id_2">
<P class="p956 ft31">Minimikapitalkravet får inte underskrida 25 procent eller överstiga 45 procent av solvenskapitalkravet.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag.</P>
<P class="p224 ft3"><SPAN class="ft46">Remissinstanserna: </SPAN>Finansinspektionen <SPAN class="ft2">och </SPAN>Svensk Försäkring <SPAN class="ft2">påtalar att direktivet endast anger att minimikapitalkravet inte får understiga 25 procent eller överstiga 45 procent av solvenskapitalkravet, men att det inte anger hur justeringen av minimikapitalkravet ska ske om angivna gränsvärdet under- eller överskrids. Detta anges i stället i den föreslagna </SPAN><NOBR><SPAN class="ft2">EU-förordningen.</SPAN></NOBR></P>
<P class="p223 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 129.1 a i Solvens II- direktivet följer att minimikapitalkravet ska beräknas på ett klart och enkelt sätt och på ett sådant sätt som gör det möjligt att kontrollera beräkningen. Vidare anges i artikel 129.1 b att minimikapitalkravet ska motsvara primärkapital till det belopp under vilket försäkringstagarna skulle exponeras för en oacceptabel grad av risk om det berörda försäkrings- eller återförsäkringsföretaget tillåts fortsätta sin verksamhet. Av artikel 129.1 c framgår att minimikapitalkravet ska beräknas till ett värde för <NOBR>Value-at-Risk</NOBR> med en konfidensnivå på 85 procent för en ettårsperiod.</P>
<P class="p957 ft4">Enligt artikel 129.2 ska minimikapitalkravet beräknas som en linjär funktion av följande variabler eller en delmängd av dem:</P>
<P class="p938 ft2">företagets försäkringstekniska avsättningar,</P>
<P class="p939 ft2">tecknade premier,</P>
<P class="p938 ft2">risksumma,</P>
<P class="p940 ft2">uppskjutna skatter,</P>
<P class="p940 ft2">administrativa omkostnader, och</P>
<P class="p938 ft2">avgiven återförsäkring.</P>
<P class="p224 ft4">Vidare anges i artikel 129.3 att minimikapitalkravet inte får under- skrida 25 procent eller överstiga 45 procent av solvenskapitalkravet inklusive påfört kapitaltillägg.</P>
<P class="p224 ft2">Minimikapitalkravet har i grunden samma syfte som solvenskapital- kravet. För minimikapitalkravet gäller dock en skyddsnivå om 85 procent i stället för 99,5 procent.</P>
<P class="p223 ft2">Bestämmelserna i artikel 129.1 och 129.2 bör tas in i lag. Bestämmel- serna om minimikapitalkrav bör tolkas som bestämmelser som reglerar vilka risker som ska beaktas vid beräkningen av minimikapitalkravet. Detta kapitalkrav ska således beräknas med beaktande av ett antal olika variabler eller en delmängd av dem. Enligt direktivet är en av variablerna ”risksumma”. Med risksumma avses skillnaden mellan försäkringens värde omedelbart efter inträffat dödsfall och försäkringens värde omedelbart före inträffar dödsfall. Risksumman är positiv om företaget får skjuta till belopp, utöver de försäkringstekniska avsättningarna, vid utbetalning på grund av ett dödsfall. I annat fall är risksumman negativ.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_283">
<P class="p131 ft4">Minimikapitalkravet måste dessutom alltid hålla sig inom fastställda Prop. 2015/16:9 övre och undre gränser i förhållande till solvenskapitalkravet. Denna</P>
<P class="p904 ft2">”korridor” motsvarar 25 till 45 procent av solvenskapitalkravet. Bestäm- melser om detta bör föras in i lag.</P>
<P class="p401 ft47"><SPAN class="ft4">Såsom </SPAN>Finansinspektionen <SPAN class="ft4">och </SPAN>Svensk Försäkring <SPAN class="ft4">har påtalat anger direktivet inte hur justeringen av minimikapitalkravet ska ske om angivna gränsvärden under- eller överskrids, utan detta anges i stället i </SPAN><NOBR><SPAN class="ft4">EU-förordningen</SPAN></NOBR><SPAN class="ft4"> på nivå 2. Det saknas därför anledning att reglera detta i lag.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t98">
<TR>
<TD class="tr57 td85"><P class="p854 ft115">13.2.2</P></TD>
<TD class="tr57 td368"><P class="p18 ft114">Underrättelse om bristande uppfyllelse av</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr4 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td368"><P class="p18 ft114">minimikapitalkravet</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr22 td351"><P class="p18 ft17"> </P></TD>
<TD class="tr53 td138"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska omedelbart under-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">rätta Finansinspektionen, om företaget inte uppfyller minimikapital-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">kravet eller ett kapitalkrav som ska uppfyllas av ett företag som har</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">beviljats undantag från försäkringsrörelselagens tillämpningsområde</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">beroende på storlek, eller om det finns risk för detta under de närmaste</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">tre månaderna.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">förslag. Utredningens förslag innehåller inte krav på underrättelse om</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">brister i uppfyllandet av kapitalkravet i ett mindre försäkringsföretag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att inte varje risk</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">för att kapitalkraven inte kommer att uppfyllas ska behöva rapporteras.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">med regeringens förslag. Förslaget i utkastet till lagrådsremiss innehåller</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">inte något krav på underrättelse om brister i uppfyllandet av kapitalkravet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">i ett mindre försäkringsföretag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska omedelbart</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">underrätta tillsynsmyndigheten så snart som det har konstaterat att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">minimikapitalkravet inte längre efterlevs eller att det finns risk för detta</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">under de närmaste tre månaderna (artikel 139.1 i Solvens <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2">Bestämmelsen saknar direkt motsvarighet i de äldre direktiven, men i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">nu gällande FRL finns i 16 kap. 5 § ett krav på att Finansinspektionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ska förelägga ett försäkringsföretag som inte uppfyller de i lagen ställda</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">kapitalkraven att upprätta en plan för att återställa en tillfredsställande</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">finansiell ställning.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Direktivbestämmelsen bör genomföras i lag. Ett försäkringsföretag ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">således omedelbart underrätta Finansinspektionen om företaget inte</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">uppfyller minimikapitalkravet eller om det finns risk för detta under de</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">närmaste tre månaderna. Beträffande <SPAN class="ft3">Svensk Försäkrings </SPAN>invändning om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">att inte varje risk för att kapitalkravet inte kommer att uppfyllas ska</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">behöva rapporteras, se avsnitt 13.9.1.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Ett försäkringsföretag av en viss mindre storlek får beviljas undantag</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">från FRL:s bestämmelser om solvens och offentliggörande (se avsnitt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">6.4). Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">meddela föreskrifter om vilka bestämmelser som ska gälla för dessa</P></TD>
<TD rowspan=2 class="tr4 td138"><P class="p19 ft2">283</P></TD>
</TR>
<TR>
<TD class="tr41 td85"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td368"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">mindre försäkringsföretag. Det är lämpligt att nu aktuell under-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">rättelseskyldighet även omfattar brister i uppfyllandet av ett kapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">som enligt dessa regler ska uppfyllas av ett mindre försäkringsföretag.</P></TD>
</TR>
</TABLE>
<P class="p676 ft34">13.3 Garantibelopp</P>
<P class="p958 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Minimikapitalkravet får aldrig vara lägre än fastställda garantibelopp.</P>
<P class="p860 ft4">Dispensregeln att Finansinspektionen, om det finns särskilda skäl, får besluta att garantibeloppet för ett ömsesidigt försäkringsbolag eller en försäkringsförening ska sättas ned med högst en fjärdedel slopas.</P>
<P class="p903 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p506 ft121">Förslagen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 129.1 d i Solvens II- direktivet (i dess lydelse enligt <SPAN class="ft3">artikel 2.32 a </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN>)</NOBR> föreskrivs att minimikapitalkravet under inga omständigheter får under- stiga de angivna beloppen som gäller för olika typer av försäkringsföre- tag, exempelvis 2,5 miljoner euro (ca 24 miljoner kronor) för skade- försäkringsföretag och 3,7 miljoner euro (ca 35 miljoner kronor) för livförsäkringsföretag. Om företaget inte uppfyller minimikapitalkravet, kan tillsynsmyndigheten återkalla tillståndet (se avsnitt 17 om tillsyn och ingripande).</P>
<P class="p507 ft4">Regeringen instämmer i utredningens bedömning att det lägsta minimi- kapitalkravet bör benämnas garantibelopp. I 7 kap. <NOBR>17–19</NOBR> §§ FRL finns motsvarande bestämmelser om garantibelopp.</P>
<P class="p506 ft2">Enligt gällande bestämmelser om garantibelopp bestäms beloppets storlek utifrån den drivna rörelsen (direkt skadeförsäkringsrörelse, direkt livförsäkringsrörelse eller återförsäkringsrörelse). Det är nu i stället lämpligt att, i enlighet med direktivet, bestämma garantibeloppets storlek utifrån företagsform (skadeförsäkringsföretag, livförsäkringsföretag, återförsäkringsbolag, captivebolag för återförsäkring eller försäkrings- företag som bedriver både liv- och skadeförsäkring, om sådan verksam- het samtidigt drevs vid tidpunkten för undertecknande av avtalet om EES). De olika företagsformerna definieras i 1 kap. FRL.</P>
<P class="p506 ft2">Vidare ska garantibeloppets storlek justeras utifrån förändringar i det europeiska konsumentprisindexet som <NOBR>EU-kommissionen</NOBR> årligen till- kännager. Bestämmelsen har sin grund i artikel 300 första stycket som föreskriver att omprövning ska ske av de belopp som uttrycks i euro. Även gällande garantibelopp ska justeras med hänsyn till det europeiska konsumentprisindexet.</P>
<P class="p507 ft4">Enligt 7 kap. 20 § FRL får Finansinspektionen, om det finns särskilda skäl, besluta att garantibeloppet för ett ömsesidigt försäkringsbolag eller en försäkringsförening ska sättas ned med högst en fjärdedel. En motsvarande möjlighet till nedsättning av garantibeloppet saknas i direk-</P>
<P class="p26 ft2">284</P>
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<P class="p654 ft31">tivet. Den gällande dispensregeln bör därför slopas för försäkringsföretag Prop. 2015/16:9 som omfattas av Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p959 ft1">14 Interna modeller</P>
<P class="p932 ft34"><SPAN class="ft84">14.1</SPAN><SPAN class="ft133">Allmänna bestämmelser interna modeller</SPAN></P>
<P class="p933 ft114"><SPAN class="ft115">14.1.1</SPAN><SPAN class="ft135">Krav på tillstånd</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag får efter tillstånd av Finansinspektionen använda en intern modell för sin beräkning av solvenskapitalkravet. Ett sådant tillstånd kan avse en fullständig intern modell eller en partiell intern modell.</P>
<P class="p865 ft2">De allmänna bestämmelserna om solvenskapitalkrav gäller även när solvenskapitalkravet beräknas med en intern modell.</P>
<P class="p960 ft2">Nuvarande regler om interna modeller utmönstras.</P>
<P class="p961 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår dock att gällande bestämmelser om förhandsgransk- ning av tillförlitligheten hos interna modeller ska behållas.</P>
<P class="p607 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäk- ring </SPAN>anser att gällande bestämmelser om förhandsgranskning av tillför- litligheten hos interna modeller bör behållas.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 112.1 får ett försäk- ringsföretag beräkna solvenskapitalkravet med en fullständig intern modell eller med en partiell intern modell, förutsatt att den har godkänts av tillsynsmyndigheten.</P>
<P class="p69 ft2">Direktivets grundläggande bestämmelser, om att ett försäkringsföretag kan ges tillstånd till användning av en intern modell eller en partiell sådan för beräkning av sitt solvenskapitalkrav, bör föras in i lag. Sådana tillstånd får, efter ansökan av försäkringsföretaget, ges av Finansinspekt- ionen. Bestämmelserna har en motsvarighet i rörelseregleringen för kreditinstitut, där det ges möjlighet att beräkna kapitalkrav för kredit- risker med en internmetod och kapitalkrav för operativa risker med en internmätningsmetod.</P>
<P class="p10 ft2">Även direktivets uppdelning mellan fullständiga och partiella interna modeller bör framgå av lag. Med en fullständig intern modell ska solvenskapitalkravet beräknas på hela verksamheten i ett försäkrings- företag, medan en partiell intern modell är begränsad till sitt tillämp- ningsområde. Det bör även i lag tydligt framgå vilka bestämmelser om beräkning av solvenskapitalkrav i 8 kap. som gäller när ett företag använder en intern modell.</P>
<P class="p829 ft3">Finansinspektionen <SPAN class="ft2">och </SPAN>Svensk Försäkring <SPAN class="ft2">menar att gällande bestäm-</SPAN></P>
<P class="p523 ft13">melser om förhandsgranskning av tillförlitligheten hos interna modeller</P>
<P class="p62 ft2">285</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">bör behållas. Dagens bestämmelser om förhandsgranskning av interna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">modeller (se 14 kap. 17 § FRL) har tillkommit för att underlätta försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ringsföretagens och Finansinspektionens förberedelser inför införandet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">av det nya solvensregelverk som Solvens <NOBR>II-direktivet</NOBR> innehåller.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Reglerna om granskning motsvaras inte av några bestämmelser i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet. I direktivet finns i stället regler om ansökningar om tillstånd</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att använda en intern modell, som genom de lagförslag som nu läggs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">fram avses bli genomförda i svensk rätt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I sammanhanget bör särskilt uppmärksammas att Eiopa kommer att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">besluta om riktlinjer för förhandsgranskning av en intern modell. Syftet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med dessa riktlinjer är att skapa en konsekvent, ändamålsenlig och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">effektiv tillsynspraxis. Detta ska säkerställa en gemensam, enhetlig och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">konsekvent tillämpning av unionsrätten. Det saknas således behov av att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ha kvar <SPAN class="ft3">nationella lagregler </SPAN>om förhandsgranskning av interna modeller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">efter genomförandet av Solvens <NOBR>II-direktivet.</NOBR> Dagens bestämmelser om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">granskning av interna modeller bör därför utmönstras.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Av artikel 126 framgår att kraven på en intern modell gäller oavsett om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretaget självt har tagit fram en modell eller information som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">används i en intern modell eller om företaget har hämtat modellerna eller</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">informationen externt. Detta får anses gälla utan att det uttryckligen</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">framgår av lag.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">14.1.2 Förutsättningar för att använda en intern modell</P>
<P class="p831 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Tillstånd för ett försäkringsföretag att använda en intern modell ska ges om kraven på en intern modell är uppfyllda, och om försäkringsföretaget har ett för ändamålet lämpligt utformat riskhanteringssystem. Dessa krav gäller även vid större ändringar av en intern modell.</P>
<P class="p860 ft4">För att ett försäkringsföretag ska ges tillstånd att använda en partiell intern modell ska företaget därutöver uppfylla särskilda krav.</P>
<P class="p860 ft4">Finansinspektionen ska fatta beslut rörande en ansökan om att använda en intern modell inom sex månader från det att en fullständig ansökan kommit in till inspektionen.</P>
<P class="p962 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p506 ft3"><SPAN class="ft46">Remissinstanserna: </SPAN>Försäkringsjuridiska föreningen <SPAN class="ft2">och </SPAN>Svensk Försäkring <SPAN class="ft2">menar att det inte ska ske någon allmän lämplighetsprövning i samband med att ett försäkringsföretag ansöker om tillstånd att använda en intern modell utan att det endast ska prövas om kraven för tillstånd är uppfyllda.</SPAN></P>
<P class="p507 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 112.5 i Solvens II- direktivet ska tillsynsmyndigheten ge sitt godkännande till användande av en intern modell om den har förvissat sig om att försäkringsföretaget som använder sig av en sådan modell har lämpliga system för att identi-</P>
<P class="p666 ft129">fiera, mäta, övervaka, hantera och rapportera risker. Enligt artikeln krävs</P>
<P class="p26 ft2">286</P>
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<P class="p654 ft4">även för godkännande att de grundläggande kraven i artiklarna <NOBR>120–125</NOBR> Prop. 2015/16:9 är uppfyllda.</P>
<P class="p67 ft2">Finansinspektionen bör således förvissa sig om att de grundläggande kraven på en intern modell är uppfyllda. Vidare ska inspektionen göra en prövning av om försäkringsföretagets riskhanteringssystem (se 10 kap. 6 § FRL) uppfyller lagstiftningens krav. En intern modell och använd- ningen av den hänger nära samman med företagsstyrningen, där riskhan- teringssystemet ingår som en viktig komponent. Därför är det naturligt att en prövning av riskhanteringssystemet utifrån användningen av den interna modellen ingår vid bedömningen av en ansökan om tillstånd att använda en intern modell. Så är även fallet när kreditinstitut och värde- pappersbolag ansöker om tillstånd att använda internmetod och internmätningsmetod.</P>
<P class="p502 ft2">De krav som Solvens <NOBR>II-direktivet</NOBR> ställer upp för att bevilja tillstånd att använda en intern modell bör komma till tydligt uttryck i lag. Vid tillståndsprövningen ankommer det inte på Finansinspektionen som tillsynsmyndighet att göra någon skönsmässig, allmän lämplighets- prövning av huruvida tillstånd att använda en intern modell ska lämnas – något som <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>och <SPAN class="ft3">Svensk Försäkring </SPAN>befarar kommer att ske.</P>
<P class="p10 ft4">I artikel 112.4 stadgas att en ansökan om tillstånd att använda en intern modell ska prövas av tillsynsmyndigheten inom sex månader. Detta krav bör framgå av lag.</P>
<P class="p67 ft2">I artikel 112.6 i Solvens <NOBR>II-direktivet</NOBR> ställs krav på att ett beslut varigenom en ansökan om tillstånd att använda en intern modell avslås ska innehålla skälen till beslutet. Ett sådant krav följer redan av 20 § första stycket förvaltningslagen (1986:223). Artikeln får således anses vara genomförd i svensk rätt och kräver därför ingen lagstiftningsåtgärd.</P>
<P class="p963 ft34"><SPAN class="ft84">14.2</SPAN><SPAN class="ft133">Partiell intern modell</SPAN></P>
<P class="p964 ft123"><SPAN class="ft115">14.2.1</SPAN><SPAN class="ft136">Särskilda bestämmelser för att använda en partiell intern modell</SPAN></P>
<P class="p965 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En partiell intern modell får användas för att beräkna kapitalkravet för en eller flera risker eller undergrupper av risker som ingår i det primära solvenskapitalkravet, kapitalkravet för operativ risk och ett justeringsbelopp, eller en kombination av dessa.</P>
<P class="p865 ft2">En partiell intern modell får tillämpas på hela verksamheten eller på en eller flera av försäkringsföretagets större affärsenheter.</P>
<P class="p908 ft2">För att ett försäkringsföretag ska få tillstånd att använda en partiell intern modell ska det krävas att det finns godtagbara skäl för avgränsningen av tillämpningsområdet för modellen, att solvenskapitalkravet kan beräknas mer rättvisande utifrån försäkringsföretagets riskprofil än om standardformeln används och att den interna modellen kan integreras helt med de beräkningar som ska ske enligt standardformeln.</P>
<P class="p966 ft2">287</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Utredningen har dock föreslagit att uttrycket ”en avgränsad del av verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">samheten” ska användas i stället för uttrycket ”större affärsenhet”.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att begreppet ”större</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">affärsenhet” bör användas, så att lagtexten närmare återger direktivets</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lydelse.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäk-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft3">ring </SPAN>anser att det bör göras tydligt att en partiell intern modell även kan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">användas för att beräkna solvenskapitalkravet för var och en eller flera av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">undergrupperna av risker.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 112.2 i Solvens II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet följer att en partiell intern modell kan användas av ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ringsföretag för att beräkna kapitalkravet för en eller flera av de risker</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">eller undergrupper av risker som ingår i det primära solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">på hela verksamheten eller på en eller flera större affärsenheter. Den får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">även användas för att beräkna kapitalkravet för operativ risk samt ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">justeringsbelopp för förlustabsorberande poster (eller kombinationer av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">allt detta). Av artikel 113.1 följer vidare att en förutsättning för tillstånd</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att använda en partiell intern modell är att det finns godtagbra skäl till att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">avgränsa tillämpningsområdet för den interna modellen på det sätt som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">företaget gjort. Det kan vara fråga om en av de övergripande riskkate-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">gorierna inom solvenskapitalkravet (t.ex. livförsäkringsrisker) eller en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">del av en sådan riskkategori (t.ex. dödsfallsrisk). Solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som erhålls ska bättre spegla företagets riskprofil. Den partiella interna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">modellen ska också fullt ut kunna integreras med standardformeln för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">solvenskapitalkravet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Dessa särskilda bestämmelser för att använda en partiell intern modell</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft3"><SPAN class="ft2">bör framgå av lag. Som </SPAN>Finansinspektionen <SPAN class="ft2">och </SPAN>Svensk Försäkring</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">framhåller bör det tydligöras att en partiell intern modell även kan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">användas för att beräkna solvenskapitalkravet för var och en eller flera av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">undergrupperna av risker.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">En partiell intern modell kan också vara avgränsad till en viss del av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">verksamheten i ett försäkringsföretag. Utredningen föreslår att uttrycket</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">”en avgränsad del av verksamheten” ska användas i stället för ”större</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">affärsenhet” som föreskrivs i direktivet. För att undvika språklig för-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">virring när även regler på lägre nivå ska tillämpas är det viktigt att nära</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">återge direktivets lydelse vid genomförandet. I överensstämmelse med</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">vad Finansinspektionen förespråkar får det därför anses lämpligare att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">använda begreppet större affärsenhet för att beteckna de delar som ett</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">försäkringsföretags verksamhet kan delas in i.</P></TD>
</TR>
</TABLE>
<P class="p967 ft123">14.2.2 Övergångsplan för en utvidgad partiell intern modell</P>
<P class="p968 ft31"><SPAN class="ft124">Regeringens förslag: </SPAN>Finansinspektionen får i samband med handläg- gningen av en ansökan om en sådan partiell intern modell som är</P>
<P class="p318 ft2">288</P>
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<P class="p969 ft4">avgränsad till att avse endast en eller flera risker eller undergrupper av risker, eller en eller flera större affärsenheter eller delar av den verk- samheten eller på detta sätt avgränsad i båda dessa avseenden, förelägga ett försäkringsföretag att ge in en realistisk övergångsplan för hur företaget avser att utvidga modellens tillämpningsområde.</P>
<P class="p970 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslagen.</P>
<P class="p877 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i huvudsak med regeringens förslag.</SPAN></P>
<P class="p877 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäk- ring </SPAN>anser att det bör göras tydligt att tillsynsmyndigheten även får begära en övergångsplan om en partiell intern modell endast täcker vissa undergrupper av risker eller en specifik risk men endast delar av före- taget eller delar av båda.</P>
<P class="p877 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 113.2 i Solvens <NOBR>II-direktivet</NOBR> anges att tillsynsmyndigheten får kräva in en realistisk övergångsplan från försäkringsföretaget för att utvidga tillämpningsområdet för den partiella interna modellen. I övergångsplanen ska det anges på vilket sätt företaget planerar att utvidga tillämpningsområdet.</P>
<P class="p800 ft2">I princip är det tillåtet för ett försäkringsföretag att avgränsa tillämp- ningsområdet för en intern modell till att endast avse en undergrupp av risker inom en riskkategori eller en enskild större affärsenhet. Det är också tillåtet att avgränsa tillämpningsområdet på båda dessa sätt. En intern modell kan alltså vara konstruerad för endast en typ av risk inom en viss större affärsenhet.</P>
<P class="p593 ft2">Direktivet ger dock Finansinspektionen möjlighet att i vissa fall kräva in en övergångsplan för utvidgning av den interna modellen. Det kan ske när en ansökan handläggs om tillstånd att använda en intern modell som är avgränsad till att avse endast en eller flera risker eller undergrupper av risker eller endast en eller flera större affärsenheter eller delar av den verksamheten. Detsamma gäller om det sökta tillståndet avser en intern modell som är avgränsad både med avseende på risker och med avseende på affärsenheter. Innebörden av att ett försäkringsföretag avkrävs en övergångsplan är att företaget kan bli skyldigt att gå över till en intern modell vars tillämpningsområde är större än det som angetts i ansökan.</P>
<P class="p876 ft2">Dessa bestämmelser om övergångsplan för en utvidgad partiell modell bör framgå av lag. Som <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäkring </SPAN>anför bör det göras tydligt att tillsynsmyndigheten även får begära en övergångsplan om en partiell intern modell endast täcker vissa under- grupper av risker eller en specifik risk men endast delar av företaget eller delar av båda.</P>
<P class="p874 ft2">Om Finansinspektionen bedömer att en övergångsplan behöver krävas in, ska inspektionen förklara skälet till beslutet. Inspektionen bör även i det sammanhanget ange ett minsta godtagbart tillämpningsområde för modellen efter att övergångsplanen verkställts. Det åvilar sedan försäk- ringsföretaget att ta fram en lämplig övergångsplan. När detta har skett kan Finansinspektionen avgöra ärendet på så sätt att försäkringsföretaget ges tillstånd att använda den interna modellen under förutsättning att</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">289</P>
</DIV>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">företaget följer övergångsplanen, vilken bör framgå av Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">ionens beslut.</P></TD>
</TR>
</TABLE>
<P class="p971 ft86"><SPAN class="ft84">14.3</SPAN><SPAN class="ft109">Särskilda förutsättningar för användning av en intern modell</SPAN></P>
<P class="p972 ft123"><SPAN class="ft115">14.3.1</SPAN><SPAN class="ft143">Godkännande av styrdokument för ändring av en intern modell</SPAN></P>
<P class="p851 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som ansöker om tillstånd att använda en intern modell ska lämna in ett styrdokument för ändring av modellen till Finansinspektionen. Styrdokumentet ska innehålla en förteckning eller specifikation över möjliga större och mindre ändringar av den interna modellen. När Finansinspektionen prövar försäkringsföretagets ansökan, ska inspektionen också pröva om företagets styrdokument kan godkännas.</P>
<P class="p973 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>överensstämmer delvis med regeringens för- slag. Utredningen anser att bestämmelsen bör placeras bland reglerna om företagsstyrning.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>menar att direktivets regler om riktlinjer för en intern modell utgör en viktig begränsning av ett för- säkringsföretags förfoganderätt över en intern modell och bör därför införas i lag.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anför att det i enlighet med ordalydelsen av direktivet endast bör krävas att styrdokumentet ska innehålla en specifikation av större eller mindre ändringar av de interna modellerna.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivet</NOBR> innehåller detal- jerade bestämmelser om hur ändringar får ske i en intern modell. I artikel 115 i direktivet anges att tillsynsmyndigheten som ett led i det inledande godkännandeförfarandet för en intern modell ska godkänna ett styr- dokument för ändring av den interna modellen. Dokumentet ska inne- hålla en specifikation av mindre och större ändringar av de interna modellerna och styra hur ändringar i den interna modellen får ske.</P>
<P class="p507 ft2">De angivna bestämmelserna utgör, som <SPAN class="ft3">Finansinspektionen </SPAN>påpekar, viktiga delar av regleringen av interna modeller i direktivet. De bör där- för framgå av lag. Eftersom fastställande av styrdokument är en central del av regleringen bör regeln placeras tillsammans med övriga bestäm- melser som rör interna modeller.</P>
<P class="p507 ft2">Det får inte anses rimligt att alltid kräva att styrdokumentet ska innehålla en förteckning över möjliga större eller mindre ändringar av den interna modellen. Som <SPAN class="ft3">Svensk Försäkring </SPAN>anför bör det i stället krävas att styrdokumentet ska innehålla en specifikation över sådana ändringar. En specifikation kan göras på ett annat sätt än genom en för-</P>
<P class="p666 ft2">teckning över större eller mindre ändringar av modellen. Försäkrings-</P>
<P class="p424 ft2">290</P>
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<P class="p654 ft4">företaget kan exempelvis kategorisera ändringarna genom vilken effekt Prop. 2015/16:9 de kan ha på beräknade kapitalkrav, totalt eller per riskkategori. Änd-</P>
<P class="p707 ft2">ringar kan också klassificeras med mer generella termer, vilket gör att en förteckning inte alltid är möjlig att upprätta. När så är möjligt bör dock en förteckning upprättas.</P>
<P class="p502 ft4">I det förvaltningsbeslut genom vilket Finansinspektionen prövar en ansökan om tillstånd till användning av en intern modell ska inspekt- ionen även pröva frågan om godkännande av styrdokument för ändring av en intern modell.</P>
<P class="p974 ft114"><SPAN class="ft115">14.3.2</SPAN><SPAN class="ft135">Ändring av en intern modell och riktlinjer</SPAN></P>
<P class="p828 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som har fått tillstånd att använda en intern modell får göra mindre ändringar av den interna modellen i enlighet med det styrdokument för ändring av den interna modellen som godkänts av Finansinspektionen. För större ändringar av den interna modellen krävs tillstånd av Finansinspektionen.</P>
<P class="p954 ft31">Ändring av styrdokument för ändring av den interna modellen ska godkännas av Finansinspektionen.</P>
<P class="p772 ft2"><SPAN class="ft46">Utredningen </SPAN>berör inte frågan.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anser att Solvens <NOBR>II-direk-</NOBR> tivets bestämmelser om ändring av en intern modell och ändring i riktlinjerna för intern modell bör införas i lag.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 115 i Solvens <NOBR>II-direktivet</NOBR> framgår att det krävs ett förhandsgodkännande av Finansinspektionen för att ett försäkringsföretag ska få göra större ändringar i en intern modell. En intern modell som ett försäkringsföretag fått tillstånd att använda för beräkningen av solvenskapitalkravet får endast ändras i enlighet med direktivets särskilda bestämmelser om sådana ändringar.</P>
<P class="p67 ft2">Direktivbestämmelserna om ändring av en intern modell är centrala för regleringen av sådana modeller och bör därför, som <SPAN class="ft3">Finansinspektionen </SPAN>anför, framgå av lag. Som exempel på ändringar som kan ske av en intern modell kan nämnas ändringar i antaganden eller beräkningsmeto- der. Likaså omfattas ändringar av den interna modellen bestående i att dess tillämpningsområde utvidgas (se kommissionens delegerade förordning [EU] 2015/35). Ett försäkringsföretag som har tillstånd att använda en partiell intern modell och som vill att fler risker eller affärsenheter ska omfattas av modellen, kan ansöka om en ändring i enlighet med bestämmelserna om ändring av en intern modell. Detta gäller även om företaget vill övergå från en partiell intern modell till att använda en fullständig sådan modell.</P>
<P class="p756 ft4">Ett försäkringsföretag som fått tillstånd att använda en intern modell får göra mindre ändringar av den interna modellen i enlighet med det styrdokument för ändring av den interna modellen som godkänts av</P>
<P class="p975 ft2">291</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">Finansinspektionen. För större ändringar av den interna modellen krävs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillstånd av Finansinspektionen.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I likhet med vad som gäller i fråga om ansökningar om tillstånd att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">använda en intern modell, ska ansökningar om ändringar av en intern</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">modell beslutas av försäkringsföretagets styrelse. Även i fråga om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">möjlighet till delegering av beslutskompetens från styrelsen bör samma</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ordning råda som för beslut att ansöka om tillstånd att använda en intern</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">modell.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Även Solvens <NOBR>II-direktivets</NOBR> krav på godkännande för ändring av styr-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dokument för ändring av en intern modell bör, som <SPAN class="ft3">Finansinspektionen</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">anför, framgå av lag. <SPAN class="ft3">Lagrådet </SPAN>anser att det bör klargöras vad som gäller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i det fall företaget avser att göra en mindre ändring utan att ändringen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sker i enlighet med det styrdokument som har godkänts. Styrdokumentet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">sätter ramarna för hur ändringar av själva modellen får ske. Sådana</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ändringar av modellen som inte framgår av styrdokumentet kan inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">göras utan att detta först ändras. Detta gäller dock inte det fallet att en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">partiell intern modell utvidgas till att omfatta fler risker eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">affärsenheter, eller byggs ut till en fullständig intern modell. Sådana</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ändringar behöver inte framgå av styrdokumentet. De kan ske efter att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tillstånd till ändring av den interna modellen har lämnats och behöver</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inte föregås av en ändring av styrdokumentet (se kommande EU-</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">förordning på nivå 2,5 ).</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">14.3.3 Återgång till standardformeln</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder en intern modell får efter tillstånd av Finansinspektionen återgå till att helt eller delvis beräkna solvenskapitalkravet enligt bestämmelserna om standardformeln. Ett sådant tillstånd ska endast ges om försäkrings- företaget har visat att det finns godtagbara skäl för en återgång till standardformeln.</P>
<P class="p976 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslagen.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 117 i Solvens <NOBR>II-direktivet</NOBR> följer att i likhet med bytet från standardformeln till en intern modell är det motsatta bytet, från en intern modell till standardformeln, reglerat i Solvens <NOBR>II-direktivet.</NOBR> Tillstånd från tillsynsmyndigheten krävs för en sådan återgång.</P>
<P class="p506 ft2">Reglerna om byte till standardformeln är tillämpliga om ett försäk- ringsföretag helt eller delvis överger en intern modell för att i stället gå över till att tillämpa standardformeln. De ska också tillämpas om ett försäkringsföretag inskränker tillämpningsområdet för en intern modell, genom att övergå från en fullständig till partiell intern modell, eller genom att minska användningsområdet för en partiell intern modell med</P>
<P class="p666 ft13">avseende på viss risk eller viss affärsenhet. Dessa förändringar innebär</P>
<P class="p26 ft2">292</P>
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<P class="p654 ft4">en partiell återgång till standardformeln och kräver Finansinspektionens Prop. 2015/16:9 godkännande. Innebörden av bestämmelsen är att tillstånd krävs för</P>
<P class="p977 ft31">återgång till standardformeln. Det är därför lämpligt att utforma den som en tillståndsbestämmelse.</P>
<P class="p771 ft114"><SPAN class="ft115">14.3.4</SPAN><SPAN class="ft135">Krav på användning</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En intern modell ska användas i ett försäk- ringsföretags företagsstyrnings- och riskhanteringssystem, i dess beslutsprocesser samt i den egna risk- och solvensbedömningen.</P>
<P class="p865 ft4">Styrelsen ska ansvara för att säkerställa att utformningen och användningen av den interna modellen är ändamålsenlig och ger ett tillfredsställande uttryck för riskprofilen.</P>
<P class="p762 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag. Utredningen föreslår dock att direktivets krav på att en intern modell ska användas bör uttryckas i lag på så sätt att den interna modellen ska vara tillräckligt integrerad i försäkringsföretagets verksamhet.</P>
<P class="p895 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter förslaget.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anför att ansvaret för användningen av en intern modell är en uppgift för den verkställande direktören snarare än för styrelsen – i vart fall bör det kunna delegeras.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Som berörts i inledningen har många försäkringsföretag redan i dag interna modeller som de använder för sin riskmätning och riskhantering. Det nya är att den interna modellen ska godkännas för beräkning av solvenskapitalkravet. För att det ska kunna ske fordras enligt artikel 120 i Solvens <NOBR>II-direktivet</NOBR> att den interna modellen redan används i stor utsträckning och har en viktig uppgift att fylla när det gäller försäkringsföretagets företagsstyrningssystem.</P>
<P class="p10 ft4">Det aktuella kravet bör framgå av lagtexten. Det grundläggande kravet på användning bör uttryckas på ett sätt som ligger nära direktivtexten.</P>
<P class="p67 ft2">Bestämmelserna i artikel 120 andra stycket är av sådan teknisk detaljkaraktär att de lämpligen genomförs genom myndighetsföreskrifter. Detta bör möjliggöras genom ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på användning av en intern modell (se avsnitt 14.3.11).</P>
<P class="p502 ft2">Det är av vikt att styrelsens ansvar för den interna modellen framgår av lag. Det bör således införas en bestämmelse som uttrycker att styrelsen ska ansvara för att säkerställa att utformningen och användningen av den interna modellen är ändamålsenlig och ger ett tillfredsställande uttryck för riskprofilen (jfr artikel 120 tredje stycket). Däremot bör, som <SPAN class="ft3">Svensk Försäkring </SPAN>anför, styrelsen kunna delegera ansvaret för användningen av en intern modell till den verkställande direktören. Uppgiften bör således inte anses vara av så stor och principiell betydelse för företaget att den inte kan delegeras på sätt som nu anges.</P>
<P class="p487 ft2">293</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">294</P>
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<P class="p978 ft123"><SPAN class="ft115">14.3.5</SPAN><SPAN class="ft143">Krav på statistiska kvalitetsnormer för en intern modell</SPAN></P>
<P class="p979 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Den beräkning av sannolikhetsfördelning som ligger till grund för en intern modell ska bygga på relevanta försäk- ringsmatematiska och statistiska tekniker som stämmer överens med de metoder som används för beräkningen av försäkringstekniska avsättningar. Denna beräkning ska även bygga på realistiska antagan- den som ska kunna motiveras av försäkringsföretaget.</P>
<P class="p980 ft4">Uppgifter som används för den interna modellen ska vara lämpade för ändamålet. De ska vara korrekta, fullständiga och aktuella.</P>
<P class="p797 ft2">Försäkringsföretaget ska minst en gång per år uppdatera de upp- gifter som används för beräkningen av sannolikhetsfördelningen.</P>
<P class="p797 ft2">Ett försäkringsföretag får i en intern modell ta hänsyn till inbördes beroenden inom och mellan olika risker (diversifieringseffekter), om det metoder som används är ändamålsenliga. Företaget får också i en sådan modell beakta effekterna av riskreduceringstekniker, om före- taget även fullt ut inkluderar de risker som är förenade med dessa tekniker.</P>
<P class="p980 ft31">Ett försäkringsföretag ska i en intern modell ta hänsyn till värdet av garantier och optioner i ingångna försäkringsavtal.</P>
<P class="p610 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår dock att bestämmelsen om finansiella garantier och optioner inte ska genomföras i lag. Vidare föreslår utred- ningen särskilda lagbestämmelser om framtida åtgärder av företagsled- ningen som ska motsvara artikel 121.8 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p593 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anser att direktivets bestäm- melse om beaktande av finansiella garantier och optioner bör framgå av lag.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Artikel <NOBR>121.1–121.8</NOBR> i Solvens II- direktivet reglerar den statistiska kvaliteten hos det informationsunderlag och de beräkningstekniker som nyttjas i en intern modell. Direktiv- artikeln är delvis mycket detaljerad. Huvudbestämmelserna bör införas i lag, medan flera andra delar bör genomföras genom myndighetsföreskrif- ter.</P>
<P class="p821 ft2">I lag bör anges bestämmelser om statistisk kvalitet (artikel 121.2 och 121.3). Diversifieringseffekter och riskreducerande tekniker (se artikel 121.5 och 121.6) är viktiga komponenter i beräkningen av sannolikhets- fördelningen. För att ett försäkringsföretag på bästa sätt ska kunna redo- visa sina statistiska beräkningar enligt Value at Risk, behöver de visa att de har beaktat alla risker, exempelvis marknadsrisker och försäkrings- risker. Dessutom måste företaget kunna visa de strategier de använder för att minska risken – något som i sin tur minskar kapitalkravet. Det kan vara fråga om att sprida sina risker för att på så sätt få en väldiversifierad portfölj och att ingå avtal med andra parter om återförsäkring eller finan-</P>
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<P class="p654 ft4">siella derivat. Mot denna bakgrund bör diversifiering och riskreduce- Prop. 2015/16:9 rande tekniker anges i lag.</P>
<P class="p67 ft2">För att överensstämmelse ska uppnås med bestämmelserna om försäk- ringstekniska avsättningar bör det, som <SPAN class="ft3">Finansinspektionen </SPAN>föreslår, dessutom införas en lagbestämmelse som motsvarar direktivets regel om beaktande av finansiella garantier och optioner (se artikel 121.7). Som utredningen finner är det bättre att använda begreppet option, som är en etablerad finansiell term, än begreppet valmöjlighet, som används i den svenska direktivöversättningen.</P>
<P class="p10 ft2">Bestämmelserna i artikel 121.4 och 121.8 är däremot av en sådan teknisk detaljkaraktär att de lämpligen genomförs genom myndighets- föreskrifter. Även de övriga nu aktuella artiklarna innehåller vissa detalj- bestämmelser som även de lämpligen genomförs genom myndighetsföre- skrifter. Detta bör möjliggöras genom ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer om att meddela före- skrifter om statistiska kvalitetsnormer för en intern modell (se avsnitt 14.3.11).</P>
<P class="p981 ft114"><SPAN class="ft115">14.3.6</SPAN><SPAN class="ft135">Beaktande av samtliga förväntade utbetalningar</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska i en intern modell beakta alla förväntade utbetalningar till försäkringstagare och andra ersättningsberättigade, oavsett om betalningarna är garanterade genom avtal eller inte.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår dock inte någon särbestämmelse avseende överskottsmedel.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Svensk Försäkring </SPAN>påpekar att artikel 91.2 i Solvens <NOBR>II-direktivet,</NOBR> där det anges att överskottsmedel inte ska utgöra försäkringsskulder om nationell rätt medger detta, är tillämplig oavsett om ett försäkringsföretag beräknar solvenskapitalkravet enligt standard- formeln eller med en intern modell. Därför kan försäkringsföretagen, hur de än beräknar sitt solvenskapitalkrav, räkna med konsolideringsfonden i sin kapitalbas.</P>
<P class="p69 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer inte med regeringens förslag. I utkastet till lagrådsremiss föreslås att ett försäkringsföretag ska i en intern modell beakta alla utbetalningar till försäkringstagare och andra ersättningsberättigade som följer av avtal, oavsett om betalningarna är garanterade eller inte.</SPAN></P>
<P class="p69 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft3">Lagrådet </SPAN><SPAN class="ft2">har efterlyst ett mer direktivnära genomförande av aktuell artikel, dvs. att ett försäkringsföretag i en intern modell ska beakta alla förväntade utbetalningar till försäkringstagare och andra ersättningsberättigade, oavsett om betalningarna är garanterade genom avtal eller inte.</SPAN></P>
<P class="p10 ft31">Regeringen delar Lagrådets bedömning. Förväntade utbetalningar är en viktig faktor vid beräkningen av solvenskapitalkravet och ska enligt</P>
<P class="p955 ft2">295</P>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">artikel 121.9 i Solvens <NOBR>II-direktivet</NOBR> beaktas i en intern modell. Det gäller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">oavsett om en utbetalning följer av en avtalsförpliktelse eller inte.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Den aktuella direktivbestämmelsen måste emellertid ses i ljuset av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">regleringen av överskottsmedel och beräkningen av de försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tekniska avsättningarna. För att bli rättvisande behöver beräkningen av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ett försäkringsföretags kapitalkrav grunda sig på samma kassaflöden som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">beräkningen av de försäkringstekniska avsättningarna, oavsett om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kapitalkravet beräknas med standardformeln eller en intern modell.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Bestämmelsen i artikel 121.9 avseende interna modeller har en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">motsvarighet i artikel 78.3 gällande de försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">avsättningarna. Hänvisningen till artikel 91.2 saknas dock i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelsen för interna modeller. Detta skapar en inkonsekvens mellan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">de två beräkningarna. Som <SPAN class="ft3">Svensk Försäkring </SPAN>anför ger Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktivets artikel 91.2 medlemsstaterna en möjlighet att nationellt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreskriva att vissa överskottsmedel inte ska anses utgöra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsåtaganden utan i stället kan ingå i ett försäkringsföretags</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kapitalbas. Det föreslås att detta, för svenskt vidkommande, ska gälla</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">konsolideringsfonden i ömsesidiga livförsäkringsbolag, livförsäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">aktiebolag som inte får dela ut vinst och livförsäkringsföreningar (se</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">7 kap. 10 § FRL). Konsolideringsfonden kommer således att ingå i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kapitalbasen och inte bland försäkringsåtagandena.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Något solvenskapitalkrav ska därmed inte beräknas för de medel som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ingår i konsolideringsfonden och som ett försäkringsföretag förväntar sig</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att utbetala. Det kan t.ex. röra sig om allokerad återbäring, återbäring</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som är preliminärt fördelad på en försäkringstagare. Sådana utbetalningar</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kan dock beaktas på annat sätt i den interna modellen. Utbetalningar ur</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">konsolideringsfonden leder till att försäkringsföretaget, allt annat lika, får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">en lägre kapitalbas. En sådan utbetalning motsvaras inte av en minskning</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">av försäkringsföretagets åtaganden gentemot någon försäkringstagare</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eller annan ersättningsberättigad. Sådana effekter på företagets balans-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">räkning av förväntade utbetalningar bör den interna modellen beakta. Det</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">ska också ske enligt den direktivbestämmelse som nu är aktuell.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">14.3.7 Kalibrering av en intern modell</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska kalibrera en intern modell på ett sätt som ger försäkringstagarna och andra ersättnings- berättigade en skyddsnivå som är likvärdig med den grundläggande skyddsnivån för solvenskapitalkravet.</P>
<P class="p728 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår att bestämmelsen ska utformas som ett krav på att en intern modell ska kalibreras så att försäkringstagarna bereds ett skydd som är likvärdigt med det skydd som följer av de allmänna bestämmelserna om solvenskapitalkravet.</P>
<P class="p982 ft121">Remissinstanserna: <SPAN class="ft47">Svensk Försäkring </SPAN><SPAN class="ft4">kommenterar det normgivningsbemyndigande som i utredningens förslag ansluter till lagförslaget. Detta berörs i avsnitt 14.3.11.</SPAN></P>
<P class="p562 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P>
<P class="p666 ft142">väsentligt med regeringens förslag.</P>
<P class="p26 ft2">296</P>
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<P class="p769 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot Prop. 2015/16:9 det.</P>
<P class="p983 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 122.1 i Solvens <NOBR>II-direktivet</NOBR> anges att ett försäkringsföretag får använda en annan tidsperiod eller ett annat riskmått än vad som anges i artikel 101.3. Direktivbestämmelsen reglerar således de anpassningar som ett försäkringsföretag får göra i en intern modell av den grundläggande skyddsbestämmelsen. Ett försäk- ringsföretag får i en intern modell använda en annan tidsperiod än tolv månader och ett annat riskmått än 99,5 procents sannolikhet. Det krävs dock att skyddet för försäkringstagare och andra ersättningsberättigade inte försämras. I artikel 122.2 och 122.3 ställs krav på försäkrings- företaget ska härleda solvenskapitalkravet från den sannolikhetsfördel- ning som genereras av den interna modellen. Även i dessa fall ska kali- breringen ske utifrån denna grundläggande skyddsnivå.</P>
<P class="p685 ft2">Det är lämpligt att genomföra bestämmelserna i artikel <NOBR>122.1–122.3</NOBR> genom en bestämmelse där det anges att ett försäkringsföretag ska kali- brera en intern modell på ett sätt som ger försäkringstagarna och andra ersättningsberättigade en skyddsnivå som är likvärdig med den grundläggande skyddsnivån för solvenskapitalkravet. Bestämmelsen bör kompletteras med ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om kalibrering av en intern modell (se avsnitt 14.3.11).</P>
<P class="p685 ft4">Bestämmelsen i artikel 122.4, som ger tillsynsmyndigheten vissa befogenheter i fråga om tillämpningen av interna modeller, bör lämp- ligen genomföras genom de regler i det avsnitt som behandlar Finans- inspektionens tillsynsbefogenheter (se avsnitt 17).</P>
<P class="p974 ft114"><SPAN class="ft115">14.3.8</SPAN><SPAN class="ft135">Resultatanalys</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder en intern modell ska minst en gång per år granska vad som gett upphov till vinster eller orsakat förluster inom de olika större affärsenheterna.</P>
<P class="p865 ft4">Analysen ska visa hur vald kategorisering av risker som har gjorts i den interna modellen förklarar källor och orsaker till vinster och förluster. Riskkategoriseringen ska återspegla försäkringsföretagets riskprofil.</P>
<P class="p984 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i sak med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska kunna visa hur den kategorisering av riskerna som valts för den interna modellen förklarar orsakerna och källorna till de vinster och förluster som uppkommit (artikel 123 första stycket i Solvens <NOBR>II-direktivet).</NOBR> Denna granskning ska ske minst en gång per år. Artikeln bör genomföras i lag.</P>
<P class="p607 ft2">Artikel 123 andra stycket bör genomföras genom en bestämmelse i</P>
<P class="p523 ft129">vilken det anges att analysen ska visa hur vald kategorisering av risker</P>
<P class="p62 ft2">297</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=8 class="tr39 td269"><P class="p18 ft2">som har gjorts i den interna modellen förklarar orsaker och källor till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td269"><P class="p18 ft2">vinster och förluster. I sammanhanget bör även uppmärksammas den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=7 class="tr23 td391"><P class="p18 ft2">allmänna proportionalitetsprincipen som nu införs i 4 kap. 5 § FRL.</P></TD>
<TD class="tr23 td341"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td269"><P class="p19 ft2">I kommissionens delegerade förordning (EU) 2015/35 kan utläsas att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td269"><P class="p18 ft2">kraven på riskkategorisering bl.a. består i att indelningen i kategorier inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr23 td269"><P class="p18 ft2">får göras så att kategorierna blir alltför vida, samt att riskkategoriseringen</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td198"><P class="p18 ft13">ska</P></TD>
<TD class="tr27 td77"><P class="p18 ft13">främja</P></TD>
<TD class="tr27 td268"><P class="p18 ft13">användningen</P></TD>
<TD class="tr27 td153"><P class="p18 ft13">av</P></TD>
<TD class="tr27 td47"><P class="p18 ft13">den</P></TD>
<TD class="tr27 td123"><P class="p18 ft13">interna</P></TD>
<TD class="tr27 td164"><P class="p18 ft13">modellen</P></TD>
<TD class="tr27 td341"><P class="p19 ft13">i</P></TD>
</TR>
</TABLE>
<P class="p666 ft2">riskhanteringssystemet och i den egna risk- och solvensbedömningen.</P>
<P class="p985 ft114"><SPAN class="ft115">14.3.9</SPAN><SPAN class="ft134">Validering av en intern modell</SPAN></P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En intern modell ska regelbundet valideras. Valideringen ska innefatta en utvärdering av modellens funktion och en kontroll av att modellen är lämplig med hänsyn till företagets riskprofil.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår ett allmänt krav på att en intern modell regelbundet ska valideras och att regeringen bemyndigas att meddela ytterligare föreskrifter om valideringen.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flera remissinstanser lämnar allmänna synpunk- ter på förslaget att endast ge normgivningsdelegation åt regeringen.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska regelbun- det validera de interna modellerna och övervaka hur de fungerar och testa resultaten mot de faktiska utfallen (artikel 124 första stycket i Solvens II- direktivet). Kravet på regelbunden validering av en intern modell bör införas i lag. I begreppet validering ingår mer än enbart kontroll och utvärdering. Validering är också ett vedertaget begrepp på området. Det finns därför övervägande skäl för att använda detta begrepp i stället för ”kontroll och utvärdering”. Den regelbundna valideringen är av stor betydelse för att säkerställa en riktig användning av interna modeller. Artikelns huvudbestämmelse bör därför tas in i lag.</P>
<P class="p508 ft4">Artikel 124 andra stycket bör genomföras genom en bestämmelse i vilken det anges att valideringen ska innefatta en utvärdering av model- lens funktion och en kontroll av att modellen är lämplig med hänsyn till företagets riskprofil.</P>
<P class="p506 ft4">Utöver huvudbestämmelsen innehåller direktivartikeln en rad bestäm- melser av teknisk detaljkaraktär (se andra och tredje stycket) som lämp- ligen genomförs genom myndighetsföreskrifter. Detta bör möjliggöras genom ett bemyndigande för regeringen eller den myndighet som reger- ingen bestämmer om att meddela föreskrifter om validering av en intern modell (se avsnitt 14.3.11).</P>
<P class="p986 ft2">298</P>
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<DIV id="page_299">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr1 td85"><P class="p274 ft115">14.3.10</P></TD>
<TD class="tr1 td368"><P class="p18 ft114">Krav på dokumentation</P></TD>
<TD class="tr1 td138"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder en intern</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">modell ska dokumentera hur den interna modellen är utformad och</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">fungerar, att den överensstämmer med de krav på användning,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">statistisk kvalitet, beaktande av finansiella garantier och optioner,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">beaktande av utbetalningar, m.m. som gäller för interna modeller samt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">vilka omständigheter som skulle kunna medföra att den interna</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">modellen inte fungerar effektivt och vilka större ändringar som gjorts i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">den interna modellen.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">förslag. Utredningen föreslår dock inte något lagkrav på dokumentation</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">av vilka större ändringar som gjorts i den interna modellen. Utredningen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">föreslår vidare att det i lag ska införas krav på dokumentation av teorier</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">och antaganden som ligger till grund för den interna modellen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslagen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Artikel 125 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">innehåller krav på dokumentation rörande en intern modell. Artikeln bör</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">genomföras i lag. Eftersom det lämnas förslag till lagbestämmelser om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">större ändringar av den interna modellen (se avsnitt 15.3.) bör bestäm-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">melsen i artikel 125 femte stycket om dokumentation av ändringar av en</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">intern modell även införas i lag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Ett försäkringsföretag som använder en intern modell ska således</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">dokumentera hur den interna modellen är utformad och fungerar, att den</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">interna modellen överensstämmer med de krav på användning, statistisk</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kvalitet, beaktande av finansiella garantier och optioner, beaktande av</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">utbetalningar, m.m. som gäller för interna modeller samt vilka</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">omständigheter som skulle kunna medföra att den interna modellen inte</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">fungerar effektivt och vilka större ändringar som gjorts i den interna</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td85"><P class="p18 ft2">modellen.</P></TD>
<TD class="tr26 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Däremot får föreskrifterna i direktivartikelns tredje stycke, om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">dokumentation om bl.a. teori och antaganden som ligger till grund för en</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">intern modell, anses vara av sådan detaljkaraktär att de lämpligen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">genomförs i myndighetsföreskrift. Det kan ske med stöd av det</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">normgivningsbemyndigande som föreslås (se avsnitt 14.3.11).</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr61 td85"><P class="p274 ft115">14.3.11</P></TD>
<TD class="tr61 td368"><P class="p18 ft114">Bemyndiganden</P></TD>
<TD class="tr61 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Regeringen eller den myndighet som regeringen</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">bestämmer får meddela föreskrifter om förutsättningarna för tillstånd</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">att använda en fullständig eller partiell intern modell, förutsättningarna</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">för ändring av en intern modell och styrdokument, krav på användning</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">och statistiska kvalitetsnormer för en intern modell, kalibrering av en</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">intern modell, validering av en intern modell samt krav på dokumen-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td379"><P class="p50 ft2">tation.</P></TD>
<TD class="tr28 td380"><P class="p18 ft6"> </P></TD>
<TD rowspan=3 class="tr37 td138"><P class="p19 ft2">299</P></TD>
</TR>
<TR>
<TD class="tr62 td392"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td393"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr49 td85"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td368"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_300">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">300</P>
</DIV>
<DIV id="id_2">
<P class="p84 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredningen föreslår bemyndigande för reger- ingen att meddela ytterligare föreskrifter i fråga om de närmare förut- sättningarna för tillstånd att använda en fullständig eller partiell intern modell, om kalibrering och om validering.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flera remissinstanser lämnar allmänna synpunk- ter på förslaget att endast ge normgivningsdelegation åt regeringen. <SPAN class="ft3">Svensk Försäkring </SPAN>anmärker att det bemyndigande som utredningen föreslår i fråga om kalibrering har getts en för vid utformning, och pekar på vikten av att bemyndiganden inte utnyttjas till reglering som går utöver vad som krävs för att genomföra direktivet. Svensk Försäkring anger också att möjligheten att utforma en intern modell på ett lämpligt sätt inte bör begränsas genom föreskrifter.</P>
<P class="p743 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Bestämmelserna om interna modeller i direktivet är relativt detaljerade. Utöver de bestämmelserna som finns i Solvens <NOBR>II-direktivet</NOBR> finns det i <NOBR>EU-förordning</NOBR> på nivå 2 ett minst lika stort antal ytterligare bestämmelser om interna modeller. Dessutom kommer Eiopa att meddela rekommendationer och riktlinjer på området (nivå <NOBR>3-regler).</NOBR></P>
<P class="p743 ft2">Redan omfattningen av <NOBR>EU-regelverket</NOBR> skapar ett behov av anpass- ningar på detaljnivå, såväl när det gäller tillstånd att använda en intern modell och att ändra den som de materiella kraven på en intern modell och användningen av den. Behov av sådana anpassningar kan exempelvis uppkomma om föreskrifter på nivå 2 eller 3 inom <NOBR>EU-strukturen</NOBR> ändras, eller om det finns skäl att omvandla en rekommendation eller riktlinje från Eiopa till myndighetsföreskrift. Därtill kommer att dynamiken i försäkringsbranschen är stor. Nya företeelser uppkommer löpande vilket kan behöva föranleda nya föreskrifter. För att behovet av anpassningar ska kunna tillgodoses krävs relativt omfattande bemyndiganden, vilket också föreslås.</P>
<P class="p689 ft2">Regeringen eller den myndighet som regeringen bestämmer får således meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell, förutsättningarna för ändring av en intern modell och styrdokument, krav på användning och statistiska kvalitetsnormer för en intern modell, kalibrering av en intern modell, validering av en intern modell samt krav på dokumentation.</P>
<P class="p593 ft2">Bemyndigandena ska dock inte, som <SPAN class="ft3">Svensk Försäkring </SPAN>påpekar, utnyttjas för att skapa en reglering som på ett onödigt sätt försvårar anpassning av en intern modell till de behov som kan finnas hos ett enskilt försäkringsföretag.</P>
<P class="p92 ft31">Skälen och avgränsningarna av varje enskilt bemyndigande har utveck- lats under respektive avsnitt ovan.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_301">
<DIV id="dimg1">
<INGENBILD zsrc="H3039301x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t32">
<TR>
<TD rowspan=2 class="tr36 td192"><P class="p557 ft1">15</P></TD>
<TD rowspan=2 class="tr36 td64"><P class="p626 ft1">Företagsstyrning</P></TD>
<TD class="tr4 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr64 td67"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
<P class="p987 ft34"><SPAN class="ft84">15.1</SPAN><SPAN class="ft133">Styrelsens ansvar</SPAN></P>
<P class="p988 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Begreppet <NOBR>förvaltnings-,</NOBR> lednings- eller tillsyns- organet i Solvens <NOBR>II-direktivet</NOBR> ska i vissa fall anses omfatta styrelsen i ett försäkringsföretag och i andra fall styrelsen och den verkställande direktören.</P>
<P class="p772 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p67 ft3"><SPAN class="ft46">Remissinstanserna: </SPAN>Livförsäkringsutredningen <SPAN class="ft2">anser att regleringen av företagsstyrning i FRL ska vara förenliga med bestämmelserna i aktie- bolagslagen (2005:551), ABL respektive lagen (1987:667) om ekono- miska föreningar, FL. </SPAN>Finansinspektionen <SPAN class="ft2">hävdar att begreppet förvalt- nings- lednings- eller tillsynsorgan i vissa fall kan omfatta både styrelsen och den verkställande direktören och att en lämplig lagstiftningsmetod för att åstadkomma detta vore att ange i lag vilka uppgifter som ankommer exklusivt på styrelsen.</SPAN></P>
<P class="p10 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att begreppet <NOBR>förvaltnings-,</NOBR> lednings- eller tillsynsorganet i Solvens <NOBR>II-direktivet</NOBR> i vissa fall även kan avse endast den verkställande direktören.</P>
<P class="p67 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Av artikel 40 i Solvens <NOBR>II-direktivet</NOBR> framgår att medlemsstaterna ska säkerställa att försäkringsföretagets <NOBR>förvaltnings-,</NOBR> lednings- eller tillsynsorgan har det yttersta ansvaret för att företaget följer nationella bestämmelser som antas enligt direktivet.</P>
<P class="p67 ft2">I flera artiklar i direktivet används begreppet <NOBR>förvaltnings-,</NOBR> lednings- eller tillsynsorgan för att tillgodose såväl dualistiska som monistiska bolagsstyrningssystem (se utredningens betänkande, SOU 2011:68, s. <NOBR>283–286).</NOBR></P>
<P class="p67 ft4">Den svenska bolagsrätten ger i grunden uttryck för ett monistiskt system, men har även inslag av ett traditionellt dualistiskt system.</P>
<P class="p67 ft2">Enligt 8 kap. 50 § ABL ska det alltid utses en verkställande direktör i svenska publika aktiebolag. För försäkringsföretag gäller att styrelsen ska utse den verkställande direktören (11 kap. 9 § FRL). Detta innebär att ledningen av ett försäkringsföretag delas mellan dess styrelse och den verkställande direktören. Styrelsen har det primära ansvaret för företagets organisation och förvaltningen av bolagets angelägenheter, medan den verkställande direktören svarar för den löpande förvaltningen. Med löpande förvaltning avses alla åtgärder som inte med hänsyn till omfatt- ningen och arten av företagets verksamhet är av ovanligt slag eller av stor betydelse. Den verkställande direktören är ett självständigt bolags- organ med ett eget förvaltningsområde.</P>
<P class="p989 ft2">301</P>
</DIV>
<DIV id="page_302">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">302</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2">Enligt 16 § lagen om europabolag (2004:575) ska, som exempel, om inte annat följer av <NOBR>SE-förordningen<SPAN class="ft35">18</SPAN>,</NOBR> bestämmelserna i ABL och andra författningar om styrelsen eller dess ledamöter tillämpas på förvaltnings- organet eller dess ledamöter. Enligt propositionen om europabolag kan förvaltningsorganet sägas motsvara styrelsen i ett svenskt aktiebolag (prop. 2003/04:112 s. 47).</P>
<P class="p990 ft2">I delningsdirektivet<SPAN class="ft35">19 </SPAN>åläggs <NOBR>förvaltnings-,</NOBR> lednings- och tillsynsorganet särskilda uppgifter i samband med delningen. För svenskt vidkommande avses styrelsen<SPAN class="ft35">20</SPAN>. Även i 2006 års revisorsdirektiv<SPAN class="ft35">21 </SPAN>förekommer begreppet förvaltnings- och ledningsorganet. Överfört på svenska förhållanden får detta gälla företagets styrelse men inte dess verkställande direktör, vice verkställande direktör, firmatecknare eller prokurist (prop. 2008/09:135 s. 68).</P>
<P class="p224 ft2">Vid genomförandet av tidigare direktiv i svensk rätt har således förvaltningsorganet likställts med företagets styrelse. Detta bör vara utgångspunkten även fortsättningsvis. När det gäller Solvens <NOBR>II-direktivet</NOBR> finns det emellertid anledning att göra en i viss mån annan bedömning beträffande det i direktivet använda begreppet <NOBR>”förvaltnings-,</NOBR> lednings- eller tillsynsorgan”. Vissa av de frågor som detta organ ska involveras i enligt direktivet får nämligen närmast anses falla inom den löpande förvaltningen, som den verkställande direktören ansvarar för. Det skulle dock leda för långt att, såsom <SPAN class="ft3">Svensk Försäkring </SPAN>hävdar, anse att med organet avses i vissa fall endast den verkställande direktören.</P>
<P class="p440 ft2">I svensk bolagsrätt lämnas en relativt stor frihet för en styrelse att organisera sin verksamhet och delegera uppgifter till en eller flera av styrelsens ledamöter, eller till andra. Möjligheten härtill är av stor betydelse för tillförsäkrandet av en ändamålsenlig företagsstyrning och ett rimligt resursutnyttjande i företagen. I 8 kap. 4 § fjärde stycket ABL anges att om vissa uppgifter delegeras till en eller flera av styrelsens ledamöter eller till andra, ska styrelsen handla med omsorg och fort- löpande kontrollera om delegationen kan upprätthållas. Av det ovan sagda följer att det yttersta ansvaret ligger kvar på styrelsen även om en delegation kommer till stånd.</P>
<P class="p843 ft4">Sammanfattningsvis instämmer regeringen i <SPAN class="ft47">Finansinspektionen</SPAN>s bedömning att begreppet <NOBR>förvaltnings-,</NOBR> lednings- eller tillsynsorgan i vissa fall bör omfatta både styrelsen och den verkställande direktören. En lämplig lagstiftningsmetod är att ange i lagen vilka uppgifter som ankommer enbart på styrelsen (t.ex. fastställande av styrdokument) och</P>
<P class="p991 ft42"><SPAN class="ft36">18</SPAN><SPAN class="ft95">Rådets förordning (EG) nr 2157/2001 av den 8 oktober 2001 om stadga för europabolag, Celex 32001R2157, senast ändrad genom Rådets förordning (EG) nr 1791/2006 av den 20 november 2006, (EUT L 363, 20.12.2006, s. </SPAN><NOBR>1–80</NOBR> Celex 32006R1791).</P>
<P class="p992 ft107"><SPAN class="ft36">19</SPAN><SPAN class="ft106">Rådets sjätte direktiv 82/891/EEG av den 17 december 1982 grundat på artikel 54.3 g i fördraget om delning av aktiebolag (EGT L 378, 31.12.1982, s. 47, Celex 31982L0891).</SPAN></P>
<P class="p40 ft38"><SPAN class="ft36">20</SPAN><SPAN class="ft94">Ds 2010:32 s 54.</SPAN></P>
<P class="p993 ft41"><SPAN class="ft36">21</SPAN><SPAN class="ft98">Europaparlamentets och rådets direktiv 2006/43/EG av den 17 maj 2006 om lagstadgad revision av årsbokslut och sammanställd redovisning och om ändring av rådets direktiv 78/660/EEG och 83/349/EEG samt om upphävande av rådets direktiv 84/253/EEG (EUT L 157, 9.6.2006, s. 87, Celex 32006L0043) senast ändrad genom Europaparlamentets och rådets direktiv 2008/30/EG av den 11 mars 2008,( EUT L 81, 20.3.2008, s. </SPAN><NOBR>53–56</NOBR> Celex 32008L0030).</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_303">
<P class="p536 ft4">vilka andra uppgifter som ankommer på både styrelsen och den verk- Prop. 2015/16:9 ställande direktören (t.ex. att funktionen för regelefterlevnad ska rappor-</P>
<P class="p904 ft2">tera till styrelsen och den verkställande direktören i fråga om efterlevna- den av reglerna i denna lag och föreskrifter som har meddelats med stöd av lagen).</P>
<P class="p883 ft2">Enbart det förhållandet att lagen föreskriver att styrelsen ska utföra eller svara för en viss uppgift utesluter inte delegation (se prop. 2004/05:85 s. 617 f.). Det finns dock i sammanhanget anledning att upp- märksamma <SPAN class="ft3">Livförsäkringsutredningens </SPAN>påpekande att ansvarsfördel- ningen mellan styrelsen och den verkställande direktören i grunden ska följa allmänna associationsrättsliga principer. Det medför bl.a. att styrelsen inte kan delegera uppgifter av större och principiell betydelse för företaget.</P>
<TABLE cellpadding=0 cellspacing=0 class="t109">
<TR>
<TD class="tr51 td85"><P class="p776 ft84">15.2</P></TD>
<TD class="tr51 td368"><P class="p18 ft34">Företagsstyrningssystem</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
<TD class="tr46 td138"><P class="p18 ft44"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett företagsstyr-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ningssystem som säkerställer att företaget styrs på ett sunt och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ansvarsfullt sätt. Systemet ska ses över regelbundet av företaget.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">Inom ramen för företagsstyrningssystemet ska försäkringsföretaget</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">säkerställa att den som ingår i styrelsen för företaget och är verk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ställande direktör i det, eller är ersättare för någon av dem, eller den</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">som ansvarar för eller innehar central funktion i företaget är lämplig.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Med centrala funktioner ska avses riskhanteringsfunktionen, funk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tionen för regelefterlevnad, funktionen för internrevision och aktuarie-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">funktionen.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">I utredningens förslag finns även bestämmelser om bl.a. vilken organi-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">sationsstruktur som ett försäkringsföretag ska ha. Förslaget saknar där-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">emot krav på att systemet ska ses över regelbundet av företaget.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör framgå av</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">lagen att företagsstyrningssystemet ska vara utformat så att det uppfyller</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">vissa av bestämmelserna som har sin grund i Solvens <NOBR>II-direktivet.</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Inspektionen pekar vidare på att kravet i Solvens <NOBR>II-direktivet,</NOBR> att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">företagsstyrningssystemet ska ses över regelbundet, saknar motsvarighet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">i lagförslaget<SPAN class="ft3">. </SPAN>Inspektionen föreslår att regeringen eller den myndighet</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">som regeringen bestämmer ska få meddela föreskrifter om vilka åtgärder</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">som ett försäkringsföretag ska vidta för att uppfylla kraven på företags-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">styrning. <SPAN class="ft3">Livförsäkringsutredningen </SPAN>framhåller att förslaget i den del som</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">rör företagsstyrningssystemet i viss mån torde överlappa de krav på</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">styrning och intern kontroll som kan anses följa av den allmänna</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">associationsrättsliga lagstiftningen i ABL och FL.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">effektivt företagsstyrningssystem som garanterar en sund och ansvarsfull</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">företagsledning (artikel 41.1 första stycket Solvens <NOBR>II-direktivet).</NOBR> Vidare</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">303</P></TD>
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<P class="p40 ft2">framgår av andra stycket i artikeln att systemet minst ska innefatta en tillfredsställande och överblickbar organisationsstruktur med en tydlig ansvarsfördelning och en lämplig uppdelning av uppgifterna. Systemet ska vara utformat så att det uppfyller kraven i artiklarna <NOBR>42–49.</NOBR> Enligt tredje stycket i artikeln ska systemet även regelbundet ses över internt.</P>
<P class="p743 ft2">Kravet på att försäkringsföretag ska ha ett effektivt företagsstyrnings- system som garanterar en sund och ansvarsfull företagsledning bör förstås så att det är tillgodosett om försäkringsföretaget dels har ett system som uppfyller bestämmelserna i artiklarna <NOBR>42–49,</NOBR> dels ser över systemet regelbundet.</P>
<P class="p593 ft2">Någon bestämmelse som motsvarar artikel 41.1 finns inte i svensk rätt. För att genomföra direktivet bör det införas en bestämmelse i FRL om att ett försäkringsföretag ska ha ett företagsstyrningssystem som säkerställer att företaget styrs på ett sunt och ansvarsfullt sätt samt att systemet ska ses över regelbundet av företaget. En sådan bestämmelse – eller egentligen alla regler sammantaget i FRL om företagsstyrning – får anses innefatta direktivets krav på att systemet minst ska omfatta en tillfredsställande och överblickbar organisationsstruktur och ett effektivt system för att säkerställa att information förs vidare. Någon särskild hänvisning i detta fall till Solvens <NOBR>II-direktivet,</NOBR> som <SPAN class="ft3">Finansinspektionen </SPAN>efterfrågar, är däremot inte nödvändig. <SPAN class="ft3">Lagrådet </SPAN>anser att den i lagrådsremisen föreslagna bestämmelsen om att företaget ska utforma systemet så att det uppfyller vissa bestämmelser i lagen som genomför artiklarna <NOBR>42–49</NOBR> är onödig. Dessutom ger bestämmelsen enligt Lagrådets mening intryck av att de nämnda bestämmelserna är den enda reglering som ett företag ska följa vid utformningen av företagsstyrningssystemet. Regeringen delar Lagrådets bedömning och den föreslagna bestämmelsen bör således utgå.</P>
<P class="p744 ft2">I artikel 41.2 anges att företagsstyrningssystemet ska stå i proportion till försäkringsföretagets art, storlek och komplexitet. Detta följer redan av den föreslagna allmänna proportionalitetsprincipen och behöver därför inte regleras särskilt. Däremot bör, som Finansinspektionen har påtalat, det uttryckligen i lag anges att företagsstyrningssystemet regelbundet ska ses över av försäkringsföretaget.</P>
<P class="p593 ft2"><SPAN class="ft3">Livförsäkringsutredningen </SPAN>väcker frågan om inte utredningens förslag i den del som rör företagsstyrningssystemet i viss mån torde överlappa de krav på styrning och intern kontroll som kan anses följa av aktiebolagslagen (2005:551) och lagen (1987:667) om ekonomiska föreningar. Bestämmelserna om företagsstyrning får dock anses som en kompletterande särreglering i förhållande till det gällande allmänna associationsrättsliga regelverket. Någon ”överlappning” som Livförsäkringsutredningen befarar torde därför inte uppstå.</P>
<P class="p610 ft2">Med anledning av hur direktivregleringen om företagsstyrning är utfor- mad saknas behov av ett sådant allmänt bemyndigande som <SPAN class="ft3">Finans- inspektionen </SPAN>föreslår. Det företagsstyrningssystem som blir följden av ett genomförande i nationell rätt av i huvudsak artiklarna <NOBR>41–50</NOBR> – dvs. inklusive kommissionens delegerade förordning (EU) 2015/35 – ska nämligen utgöra en i viss utsträckning detaljerad, men ändå ram inom vilken varje försäkringsföretag ska utforma sitt system. Detta system ska fastställas och fortlöpande omprövas av styrelsen. Styrelsen har det yttersta ansvaret för att systemet för företagsstyrning följs. Någon</P>
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<P class="p654 ft4">ytterligare detaljreglering från Finansinspektionens sida – som har sin Prop. 2015/16:9 grund i ett generellt föreskriftsbemyndigande – är mot denna bakgrund</P>
<P class="p707 ft2">inte nödvändig. I vissa mer specificerade- och avgränsade delar får det dock anses lämpligt av olika skäl att lämna föreskriftsbemyndiganden.</P>
<P class="p67 ft2">I sammanhanget ska erinras om att den personkrets som ska lednings- prövas av Finansinspektionen har utvidgas till att även omfatta sådana personer som ansvarar för en central funktion (jfr artikel 42.2). Frågan om ledningsprövning behandlas i avsnitt 7.1.</P>
<P class="p69 ft4">I artikel 42.1 i Solvens <NOBR>II-direktivet</NOBR> anges att ett försäkringsföretag ska se till att <SPAN class="ft47">alla </SPAN>personer som leder företagets verksamhet eller utför andra centrala funktioner vid varje tidpunkt uppfyller följande krav:</P>
<P class="p815 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft144">Deras kvalifikationer, kunskaper och erfarenheter inom verksamhets- området är tillräckliga för att kunna utöva en sund och ansvarsfull företagsledning.</SPAN></P>
<P class="p548 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft144">Deras anseende och integritet motsvarar högt ställda krav.</SPAN></P>
<P class="p67 ft2">För att genomföra artikel 42.1. bör en motsvarande bestämmelse föras in i FRL om den lämplighetsprövning som försäkringsföretaget ska göra inom ramen för företagsstyrningssystemet. Dock bör det i lagtexten anges att prövningen avser personer som ansvarar för eller innehar centrala funktioner (i den svenska översättningen av artikeln talas om den som utför centrala funktioner) då detta får anses vara avsikten (jfr den engelska och tyska översättningen av artikeln). Det är även lämpligt att ålägga försäkringsföretaget att snarast till Finansinspektionen anmäla ändringar av vilka som ingår i dess ledning eller som ansvarar för en central funktion. Försäkringsföretaget bör dessutom åläggas att under- rätta inspektionen om någon av de personer som har prövats av företaget har ersatts för att de inte längre har ansetts uppfylla lämplighetskraven.</P>
<P class="p673 ft2">Vad som avses med en <SPAN class="ft3">central funktion </SPAN>är inte definierat i någon bestämmelse i direktivet men det finns tydlig vägledning i skälen i direktivet. Av skäl 33 framgår att de funktioner som ingår i företagsstyr- ningssystemen anses vara nyckelfunktioner och därför också viktiga och kritiska funktioner. För att skapa en tydlig reglering kring vem de lag- stadgade lämplighetskraven ska omfattas bör en bestämmelse om vilka de centrala funktionerna är införas i lagen. Med centrala funktioner ska således avses riskhanteringsfunktionen, funktionen för regelefterlevnad, funktionen för internrevision och aktuariefunktionen.</P>
<P class="p738 ft34"><SPAN class="ft84">15.3</SPAN><SPAN class="ft133">Styrdokument</SPAN></P>
<P class="p994 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska upprätta och följa styrdokument för riskhantering, internkontroll, internrevision, verk- samhet som omfattas av uppdragsavtal, uppgiftslämnande till Finans- inspektionen och kvalitetskontroll av uppgifterna samt ändring av företagets interna modell, om en sådan modell används.</P>
<P class="p866 ft4">Styrdokumenten ska fastställas av styrelsen. De ska utvärderas och ses över minst en gång per år.</P>
<P class="p865 ft31">Bestämmelserna om försäkringstekniska riktlinjer och beräknings- underlag samt riktlinjer för hantering av intressekonflikter i nuvarande</P>
<P class="p975 ft2">305</P>
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<P class="p796 ft4">försäkringsrörelselag ska i huvudsak behållas. Styrelsen ska fastställa dessa riktlinjer, som ska utvärderas och ses över minst en gång per år.</P>
<P class="p995 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i försäkringstekniska riktlinjer och beräkningsunderlag och vilka uppgifter som riktlinjer för hantering av intressekonflikter ska omfatta.</P>
<P class="p744 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen gör emellertid bedömningen att nuvarande krav i FRL om försäkringstekniska riktlinjer och försäkringstekniskt beräk- ningsunderlag samt riktlinjer för intressekonflikter bör ersättas med de krav på styrdokument som ett försäkringsföretag ska ha enligt artikel 41.3 och artikel 44.2 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p593 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att nuvarande krav på riktlinjer för hantering av intressekonflikter bör behållas. <SPAN class="ft3">Svenska Aktuarieföreningen </SPAN>menar att de krav på styrande dokument som föreslås för försäkringsföretagen inte motsvarar innehållet i gällande krav på innehåll i försäkringstekniska riktlinjer och försäkringstekniskt beräk- ningsunderlag. Föreningen anser därför att det är av största vikt att det även efter lagförslagets genomförande finns krav på försäkringsföretagen att hålla en samlad dokumentation med motsvarande innehåll som försäkringstekniska riktlinjer och försäkringstekniskt beräkningsunder- lag. Föreningen framhåller också att de styrande dokument som ska finnas enligt direktivet snarare tenderar att betona beräkningen av försäkringstekniska avsättningar för solvensändamål samt företagets riskhantering. Genom detta kommer, enligt föreningen, kravet på de delar av försäkringstekniska riktlinjer och försäkringstekniskt beräk- ningsunderlag som behandlar hur värden mot försäkrad och försäkrings- tagare bestäms att komma i skymundan. <SPAN class="ft3">Livförsäkringsutredningen </SPAN>pekar på att riktlinjernas nuvarande roll i återbärings- och överskottshan- teringen måste tillgodoses och att försäkringstekniska riktlinjer och riktlinjer för hantering av intressekonflikter i dag fyller en funktion i återbärings- och överskottshantering vid sidan av att vara ett internt styrinstrument för att hantera företagets risker. Livförsäkringsutred- ningen anför vidare att bestämmelserna om hantering av intresse- konflikter bör behållas i de delar som inte säkert ersätts av styrdokument enligt Solvens <NOBR>II-direktivet.</NOBR> Slutligen pekar Livförsäkringsutredningen på att riktlinjernas roll som medel för genomlysning bör tillgodoses även framdeles och att även bemyndigandet som är kopplat till dagens rikt- linjer bör behållas för att kunna användas för att ge en sådan genom- lysning.</P>
<P class="p996 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p743 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svenska Aktuarieföreningen </SPAN>välkomnar emellertid att de nuvarande bestämmelserna om försäkringstekniska riktlinjer och det försäkringstekniska beräkningsunderlaget behålls, efter- som dessa är värdefulla för såväl försäkringsföretaget som i tillsynen och revisionen. Vidare anser föreningen att utformningen av kraven på rikt- linjerna på lagnivå har utformats som en rambestämmelse till följd av genomförandet av artiklarna 41.3 och 44.2 tredje stycket i Solvens II-</P>
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<P class="p873 ft2">direktivet. Det saknas emellertid viktig information för försäkrings- tagarna om premiebestämning och överskottshantering. Det är därför angeläget att föreskriftsbemyndigandet utformas så att de försäkrings- tekniska riktlinjerna blir tydliga och berör de delar som inte regleras av solvensregelverket.</P>
<P class="p800 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>ifrågasätter behovet av att behålla nationella krav på försäkringstekniska riktlinjer och försäkringstekniskt beräkningsunder- lag. Svensk Försäkring anför bl.a. följande. Nuvarande försäkringstek- niska riktlinjer syftar till att vara interna regler för beräkning, styrning och kontroll. Samtliga krav som uppställs i nuvarande 8 kap. 1 § FRL, med undantag för den fjärde punkten, ligger inom ramen för Solvens II- direktivets krav på interna styrdokument. Att kräva ytterligare riktlinjer i dessa frågor innebär inte endast ett avsteg från Solvens <NOBR>II-direktivet</NOBR> utan även betydande administration för företagen och riskerar dessutom skapa otydlighet i de interna styrdokumenten.</P>
<P class="p876 ft2">När det gäller riktlinjer för hur återbäring till försäkringstagarna och andra ersättningsberättigade ska fördelas är det en fråga som delvis täcks av Solvens <NOBR>II-direktivet.</NOBR> Svensk Försäkring föreslår att en viss del av återbäringshanteringen regleras i ett nationellt tillägg till de styrdoku- ment som krävs enligt Solvens <NOBR>II-direktivet.</NOBR> Det är emellertid väsentligt att kravet på de kompletterande riktlinjerna begränsas till denna del.</P>
<P class="p800 ft2">Svensk Försäkring ifrågasätter också behovet av att behålla kravet på riktlinjer om hantering av intressekonflikter mellan företagets intressen- ter. I <NOBR>EU-förordningen</NOBR> på nivå 2 anges att ett försäkringsföretag ska ha effektiva system för att förhindra intressekonflikter, att potentiella källor till intressekonflikter ska identifieras samt att företaget ska fastställa rutiner så att de som medverkar i genomförandet av företagets strategier och styrdokument vet var intressekonflikter kan uppstå och hur de hanteras. De nuvarande bestämmelserna om riktlinjer för intressekon- flikter bör därför slopas.</P>
<P class="p876 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I försäkringsföretag ska det finnas styrdokument för åtminstone riskhantering, internkontroll, internrevision och, i tillämpliga fall, för verksamhet som omfattas av uppdragsavtal (artikel 41.3 i Solvens <NOBR>II-direktivet).</NOBR> I artikel 35.5 ställs även upp krav på styrdokument samt lämpliga system och rutiner för lämnande av upplys- ningar till tillsynsmyndigheten och för säkerställande av riktigheten i redan lämnade upplysningar. Av artikel 115 följer krav på förekomsten av ett styrdokument för ändring av företagets interna modell, om en sådan används. Dessa styrdokument ska förhandsgodkännas av företagets styrelse, ses över minst årligen och ska anpassas när väsentliga förändringar av det berörda systemet eller området inträffar. Av artikel 41.3 framgår att de berörda företagen ska se till att styrdokumenten följs.</P>
<P class="p744 ft22">För att genomföra artiklarna bör det införas bestämmelser i FRL om att ett försäkringsföretag ska upprätta och följa styrdokument för riskhan- tering, internkontroll, internrevision, verksamhet som omfattas av upp- dragsavtal, uppgiftslämnande till Finansinspektionen och kvalitetskon- troll av uppgifterna samt ändring av företagets interna modell, om en sådan modell används. För att säkerställa att styrdokumenten är ända- målsenliga bör det införas bestämmelser i lagen om att dessa ska fastställas av styrelsen samt utvärderas och ses över minst en gång per år.</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">307</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_308">
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr39 td35"><P class="p997 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p43 ft2">I nuvarande 8 kap. FRL finns bestämmelser om riktlinjer och beräk-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ningsunderlag. Av bestämmelserna framgår bl.a. att försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska upprätta och följa försäkringstekniska riktlinjer och riktlinjer för</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">hantering av intressekonflikter och vad riktlinjerna ska innehålla. Vidare</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">framgår bl.a. att det är styrelsen som ska fastställa riktlinjerna.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Finansinspektionen har i en promemoria remitterad den 21 januari</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">2015 föreslagit nya och ändrade föreskrifter och allmänna råd med</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anledning av Solvens <NOBR>II-direktivet.</NOBR> I promemorian anför inspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bl.a. följande. För att de försäkringstekniska riktlinjerna ska vara ända-</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">målsenliga ur ett tillsynsperspektiv måste riktlinjerna var ett självständigt</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dokument i företaget. Riktlinjerna tillsammans med det försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tekniska underlaget ska därför innehålla information som ger en</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">fullständig bild av den försäkringstekniska hanteringen av företaget. För</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att riktlinjerna ska vara ett eget komplett dokument behöver de i vissa</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">delar innehålla information som företaget även ska lämna enligt de</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreslagna kraven i FRL, <NOBR>EU-förordningen</NOBR> eller på annat sätt. I dessa</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">delar föreslår inspektionen att företaget – i stället för att upprepa infor-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mationen – får hänvisa till var den efterfrågade informationen finns. Här-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">igenom uppstår inte något omfattande merarbete för företagen. Mot bak-</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">grund av konstaterade brister i tillsynen föreslår inspektionen även nya</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelser om det försäkringstekniska beräkningsunderlaget. Under-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">laget ska innehålla den dokumentation som behövs för att en av Finansin-</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">spektionen förordnad aktuarie ska kunna förstå och konstruera de</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringstekniska avsättningarna. Redan i dag ska företagen ta fram</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">komponenter som ingår i den föreslagna regleringen.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Utredningen anser att riktlinjerna i 8 kap. FRL bör ersättas med de krav</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">på styrdokument och riktlinjer som ett försäkringsföretag ska ha enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Solvens <NOBR>II-direktivet.</NOBR> Regeringen anser däremot, i likhet med <SPAN class="ft3">Finans-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft3">inspektionen <SPAN class="ft2">och </SPAN>Svenska Aktuarieföreningen <SPAN class="ft2">och på de skäl de anför</SPAN><SPAN class="ft35">22</SPAN><SPAN class="ft2">,</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att de nuvarande bestämmelserna i 8 kap. FRL om försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riktlinjer och beräkningsunderlag samt riktlinjer för hantering av</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">intressekonflikter i huvudsak bör behållas då de fyller andra och viktiga</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">funktioner vid sidan av att vara ett internt styrinstrument för försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företagen.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Det måste dock särskilt uppmärksammas att det är fråga om komplet-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">terande riktlinjer, dvs. riktlinjer som berör de delar som inte omfattas av</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Solvens <NOBR>II-regelverket.</NOBR> Vissa justeringar behöver därför göras i nu</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">gällande regler om dessa riktlinjer, som en följd av genomförandet av</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">artiklarna 41.3 och 44.2 tredje stycket i Solvens <NOBR>II-direktivet</NOBR> och nu</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">aktuella bestämmelser i kommissionens delegerade förordning (EU)</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">2015/35. För att möjliggöra angivet syfte är det lämpligt att utforma</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kraven på riktlinjerna mer som <SPAN class="ft3">ramregler på lagnivå</SPAN>, kompletterat med</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bemyndigande för regeringen eller den myndighet som regeringen</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">bestämmer att meddela föreskrifter om innehållet i försäkringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riktlinjer och beräkningsunderlag samt vilka uppgifter som riktlinjer för</P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">hantering av intressekonflikter ska omfatta.</P></TD>
</TR>
<TR>
<TD class="tr66 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr66 td269"><P class="p18 ft40"><SPAN class="ft51">22 </SPAN>De skäl som Finansinspektionen anför framgår av den i januari 2015 remitterade</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr47 td35"><P class="p777 ft2">308</P></TD>
<TD class="tr27 td269"><P class="p18 ft40">promemorian som det hänvisas till ovan.</P></TD>
</TR>
<TR>
<TD class="tr45 td269"><P class="p18 ft77"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_309">
<DIV id="dimg1">
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</DIV>
<P class="p307 ft4">Sammanfattningsvis görs således bedömningen att bestämmelserna om Prop. 2015/16:9 försäkringstekniska riktlinjer och beräkningsunderlag samt riktlinjer för</P>
<P class="p313 ft4">hantering av intressekonflikter i nuvarande lagstiftning i huvudsak bör behållas. Styrelsen bör fastställa dessa riktlinjer. De bör utvärderas och ses över minst en gång per år.</P>
<P class="p857 ft34"><SPAN class="ft84">15.4</SPAN><SPAN class="ft133">Kontinuitet i ett försäkringsföretags verksamhet</SPAN></P>
<P class="p889 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha system, resurser och rutiner som är lämpliga för att verksamheten ska kunna bedrivas med kontinuitet och i enlighet med gällande regler.</P>
<P class="p998 ft2">Ett försäkringsföretag ska ha en beredskapsplan.</P>
<P class="p999 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p122 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p122 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p122 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska vidta rimliga åtgärder för att garantera att verksamheten bedrivs med kontinu- itet och på ett korrekt sätt, inklusive utvecklingen av beredskapsplaner</P>
<P class="p325 ft2">(artikel 41.4 i Solvens <NOBR>II-direktivet<SPAN class="ft145">)</SPAN>.</NOBR> Företaget ska i detta syfte använda lämpliga och proportionella system, resurser och förfaranden.</P>
<P class="p315 ft2">Någon bestämmelse som motsvarar artikel 41.4 finns inte i FRL. Det bör därför införas en bestämmelse i den lagen som motsvarar direktivet krav på att ett försäkringsföretags verksamhet ska bedrivas med kontinu- itet och i enlighet med gällande regler. Det är viktigt att det av lagen framgår att företaget ska ha system, resurser och rutiner som är lämpliga för att säkerställa en kontinuerlig verksamhet. Ett motsvarande krav finns i 8 kap. 10 § lagen (2007:528) om värdepappersmarknaden. För att uppfylla det lagstadgade kontinuitetskravet bör företaget upprätta en beredskapsplan. Detta bör uttryckligen framgå av FRL.</P>
<TABLE cellpadding=0 cellspacing=0 class="t110">
<TR>
<TD class="tr51 td89"><P class="p31 ft84">15.5</P></TD>
<TD class="tr51 td343"><P class="p29 ft34">System för riskhantering</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr64 td351"><P class="p18 ft132"> </P></TD>
<TD class="tr60 td138"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett system för</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">riskhantering som ska innehålla bl.a. de strategier som behövs för att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">säkerställa att företaget fortlöpande kan identifiera, värdera, övervaka,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">hantera och rapportera risker samt beroenden mellan risker.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Systemet ska vara integrerat i företagets organisations- och besluts-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">struktur och vara utformat med hänsyn till de personer som leder</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">företaget eller annars ingår i en central funktion.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Systemet ska omfatta försäkringsrisker, matchningsrisker, investe-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ringsrisker, särskilt avseende derivatinstrument och liknande åtagan-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">den, likviditets- och koncentrationsrisker, operativa risker, risker</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">hänförliga till återförsäkring och andra riskreduceringstekniker samt</P></TD>
<TD rowspan=2 class="tr40 td138"><P class="p19 ft2">309</P></TD>
</TR>
<TR>
<TD class="tr46 td89"><P class="p18 ft44"> </P></TD>
<TD class="tr46 td343"><P class="p18 ft44"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_310">
<DIV id="dimg1">
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</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">310</P>
</DIV>
<DIV id="id_2">
<P class="p1000 ft4">beroenden mellan risker som företaget är eller kan komma att bli exponerat för.</P>
<P class="p1001 ft31">Ett försäkringsföretags styrdokument för riskhantering ska omfatta angivna slag av risker.</P>
<P class="p1002 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anser att det bör framgå</P>
<P class="p247 ft2">uttryckligen av FRL att bl.a. hanteringen av risker ska göras på företags- och gruppnivå. <SPAN class="ft3">Svensk Försäkring </SPAN>å sin sida menar att man i stället bör följa den engelska versionen av direktivet och tydliggöra i lagtexten att kraven ska kunna hanteras på individuell och aggregerad (eller sammanställd) nivå. Finansinspektionen anser vidare att riskhanterings- systemet även ska omfatta risker för intressekonflikter och att ett försäkringsföretag ska dokumentera att det uppfyller kraven avseende placeringsriktlinjer. Finansinspektionen föreslår ett bemyndigande i FRL om att regeringen eller den myndighet som regeringen bestämmer ska få meddela närmare föreskrifter om systemet för riskhantering.</P>
<P class="p227 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p223 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Ett försäkringsföretag ska ha ett system för riskhantering</P>
<P class="p842 ft2">Försäkringsföretag ska upprätta effektiva riskhanteringssystem som inne- fattar de strategier, processer och rapporteringsrutiner som är nödvändiga för att på företags- och gruppnivå fortlöpande kunna identifiera, mäta, övervaka, hantera och rapportera de risker som företaget är, eller kan komma att bli, exponerade för och det inbördes beroendet mellan riskerna (artikel 44.1 första stycket i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p227 ft2">Vidare föreskrivs i artikel 44.1 andra stycket att riskhanteringssystemet ska vara effektivt och väl integrerat med försäkrings- eller återförsäk- ringsföretagets organisationsstruktur och beslutsprocesser, med lämplig hänsyn till vilka personer som faktiskt leder företaget eller innehar andra nyckelpositioner. Enligt artikel 210.1 ställs motsvarande krav avseende risker som uppstår genom avtal eller verksamheter om återförsäkring.</P>
<P class="p227 ft2">Några föreskrifter som motsvarar artikel 44.1, om att ett försäkrings- företag ska ha ett riskhanteringssystem med ett visst innehåll och utform- ning finns inte i svensk rätt. Visserligen finns de bestämmelser i 4 kap. 1 och 3 §§ FRL (stabilitetsprincipen och bestämmelsen om god försäk- ringsstandard) men de är allmänt hållna och motsvaras inte av det precisa och detaljrika innehållet i artikel 44.1. Vidare finns allmänna råd – Finansinspektionens allmänna råd (FFFS 2005:1) om styrning och kontroll av finansiella företaget – som bl.a. omfattar försäkringsföretag.</P>
<P class="p440 ft4">För att genomföra direktivet bör en bestämmelse som motsvarar artikel 44.1 föras in i FRL. Det bör därför föreslås att ett försäkringsföretag ska ha ett system för riskhantering som ska innehålla bl.a. de strategier som behövs för att säkerställa att företaget fortlöpande kan identifiera, värdera, övervaka, hantera och rapportera risker samt beroenden mellan risker. Systemet ska vara integrerat i företagets organisations- och</P>
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<P class="p117 ft4">beslutsstruktur och vara utformat med hänsyn till de personer som leder Prop. 2015/16:9 företaget eller annars ingår i en central funktion. Det ska omfatta försäkringsrisker, matchningsrisker, investeringsrisker, särskilt avseende derivatinstrument och liknande åtaganden, likviditets- och koncentra-</P>
<P class="p325 ft4">tionsrisker, operativa risker, risker hänförliga till återförsäkring och andra riskreduceringstekniker samt beroenden mellan risker som företaget är eller kan komma att bli exponerat för. Ett försäkringsföretags styrdokument för riskhantering ska omfatta angivna slag av risker.</P>
<P class="p119 ft3">Risker och krav på innehåll i riktlinjerna för riskhantering</P>
<P class="p919 ft2">I artikel 44.2 i Solvens <NOBR>II-direktivet</NOBR> anges vilka risker som riskhan- teringssystemet ska avse och vilka områden som det minst ska omfatta, bl.a. teckningar av försäkringar och avsättningar. Vidare anges i artikeln att de styrdokument för riskhantering som avses i artikel 41.3 ska innehålla riktlinjer avseende de områden som nämns i artikel 44.2 andra stycket <NOBR>a–f.</NOBR></P>
<P class="p283 ft2">En bestämmelse som motsvarar artikel 44.2 bör införas i FRL. <SPAN class="ft3">Finans- inspektionen </SPAN>menar att riskhanteringssystemet även ska omfatta risker för intressekonflikter. Så bör givetvis vara fallet. Däremot bör styrdokumen- tet för riskhantering inte omfatta dessa risker. Som nämnts i avsnitt 15.3 är det mer lämpligt att intressekonflikter mellan företagets intressenter omfattas av de kompletterande riktlinjerna för hantering av intressekon- flikter.</P>
<P class="p283 ft2">Finansinspektionen anser att försäkringsföretag ska dokumentera att det uppfyller kraven avseende placeringsriktlinjer. Grunden för detta är att det av artikel 44.3 framgår att ett försäkringsföretag ska styrka att de uppfyller vissa krav i Solvens <NOBR>II-direktivet</NOBR> i fråga om placeringsrisker. Eftersom gällande rätt ger Finansinspektionen möjlighet att begära dessa uppgifter för tillsynsändamål – och då denna möjlighet bör behållas – saknas skäl att införa en uttrycklig bestämmelse om detta.</P>
<P class="p308 ft4">Frågor kring kraven på gruppnivå, som lyfts fram av Finansin- spektionen och <SPAN class="ft47">Svensk försäkring </SPAN>behandlas i avsnitt 18.</P>
<P class="p122 ft2">Finansinspektionen föreslår ett bemyndigande i FRL om att regeringen eller den myndighet som regeringen bestämmer ska få meddela närmare föreskrifter om systemet för riskhantering. Regeringen anser emellertid att de bestämmelser i FRL som blir följden av genomförandet av direktivbestämmelserna om riskhantering – kompletterat med kommissionens delegerade förordning (EU) 2015/35 – utgör en lämplig ram för varje försäkringsföretag att utforma sitt system för riskhantering. Någon ytterligare detaljreglering från Finansinspektionens sida – som har sin grund i ett på riskhanteringsområdet, generellt bemyndigande – är mot denna bakgrund inte nödvändig (se även den övergripande bedömningen i avsnitt 15.2). I vissa mer specificerade- och avgränsade delar får det dock anses lämpligt av olika skäl att lämna föreskriftsbemyndiganden.</P>
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<TD class="tr1 td32"><P class="p56 ft115">15.5.1</P></TD>
<TD class="tr1 td187"><P class="p43 ft114">Nya krav på riskhantering</P></TD>
<TD class="tr1 td138"><P class="p18 ft6"> </P></TD>
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<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
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<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska regelbundet utvär-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
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<TD colspan=2 class="tr23 td365"><P class="p50 ft2">dera företagets känslighet för de antaganden som ligger till grund för</P></TD>
<TD class="tr23 td138"><P class="p19 ft2">311</P></TD>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">312</P>
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<P class="p920 ft4">fastställandet av den ränta som används vid beräkningen av den bästa skattningen.</P>
<P class="p921 ft2">Ett försäkringsföretag som använder matchnings- eller volatilitets- justering ska upprätta en särskild likviditetsplan och ska regelbundet utvärdera användningen av justeringar.</P>
<P class="p921 ft4">I ett försäkringsföretag som använder volatilitetsjusteringen ska styrdokument för riskhantering innehålla riktlinjer för volatilitets- justeringen.</P>
<P class="p921 ft2">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i riktlinjerna för volatilitets- justering, innehållet i en särskild likviditetsplan och kraven på regel- bundna utvärderingar som ska göras av försäkringsföretag som använder matchnings- eller volatilitetsjustering.</P>
<P class="p1003 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett före- tagsstyrningssystem och ett riskhanteringssystem (artikel 41.1 respektive artikel 44.1 i Solvens <NOBR>II-direktivet).</NOBR> Ett försäkringsföretag ska vidare bl.a. ha styrdokument för riskhantering och detta ska innehålla riktlinjer för ett antal olika ”områden”, bl.a. matchningsrisker (artikel 41.3 respektive artikel 44.2 tredje stycket). Dessa bestämmelser föreslås nu genomföras i lag (se avsnitt 15.2 och 15.3).</P>
<P class="p420 ft3">Likviditetsplan vid användning av volatilitets- eller matchningsjustering</P>
<P class="p220 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.10 a <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs det genom ett nytt stycke efter tredje stycket i artikel 44.2 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet,</SPAN></NOBR><SPAN class="ft2"> krav på att försäkringsföretag som använder volatilitets- eller matchningsjustering ska upprätta en likviditetsplan. Likviditetsplanen ska innehålla prognoser över ingående och utgående kassaflöden i relation till de tillgångar och åtaganden som omfattas av justeringarna.</SPAN></P>
<P class="p843 ft2">Kravet på likviditetsplan vid användning av volatilitets- eller match- ningsjustering får anses vara av samma art som kraven på vissa styrdokument och riktlinjer, och den nya bestämmelsen bör därför tas in i lag och placeras tillsammans med övriga bestämmelser om styrdoku- ment. Av lagen behöver dock inte framgå att likviditetsplanen ska inne- hålla en prognos över ingående och utgående kassaflöden i relation till de tillgångar och åtaganden som omfattas av justeringarna. Detta kan med fördel regleras i föreskrifter på lägre nivå än lag.</P>
<P class="p1004 ft47">Utvärdering av känslighet för antaganden bakom den s.k. extrapoleringen</P>
<P class="p1005 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.10 b <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs det i en ny artikel 44.2a a) i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> krav på att alla försäkringsföretag inom ramen för deras riskhanteringsarbete på det s.k. </SPAN><NOBR><SPAN class="ft4">ALM-området,</SPAN></NOBR><SPAN class="ft4"> regel- bundet ska utvärdera känsligheten hos de försäkringstekniska avsätt- ningarna och medräkningsbara kapitalbasmedel för de antaganden som</SPAN></P>
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<P class="p242 ft4">ligger till grund för extrapoleringen av den relevanta riskfria räntestruk- turen.</P>
<P class="p244 ft2">Bestämmelserna utgör i praktiken en detaljreglering kring vissa av de åtgärder som ska genomföras inom ramen för ett av flera riskhan- teringsområden, vilket talar för att bestämmelserna ska genomföras genom en övergripande bestämmelse i lag i kombination med ett bemyn- digande för regeringen eller den myndighet regeringen bestämmer att meddela närmare föreskrifter (jfr den uppräkning av ”policies” inom <NOBR>ALM-området</NOBR> som finns i <NOBR>EU-förordningen</NOBR> på nivå 2).</P>
<P class="p420 ft3">Utvärdering vid användning av matchningsjustering</P>
<P class="p923 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.10 b <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs det i en ny artikel 44.2a b) i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> krav på att försäkringsföretag som använder matchningsjustering – inom ramen för sitt riskhanteringsarbete på det s.k. </SPAN><NOBR><SPAN class="ft4">ALM-området</SPAN></NOBR><SPAN class="ft4"> – regelbundet ska utvärdera</SPAN></P>
<P class="p1006 ft2"><SPAN class="ft2">i)</SPAN><SPAN class="ft83">känsligheten hos de försäkringstekniska avsättningarna och medräk- ningsbara kapitalbasmedel för de antaganden som ligger till grund för matchningsjusteringen, inkluderande beräkningen av den grundläg- gande räntedifferensen (spreaden) och de möjliga effekterna på medräkningsbara kapitalbasmedel av en framtvingad försäljning av tillgångar,</SPAN></P>
<P class="p1006 ft4"><SPAN class="ft2">ii)</SPAN><SPAN class="ft91">känsligheten hos de försäkringstekniska avsättningarna och medräk- ningsbara kapitalbasmedel för ändringar i sammansättningen av port- följer med avsatta tillgångar, och</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">iii)</SPAN><SPAN class="ft26">effekten av minskningen av matchningsjusteringen till noll.</SPAN></P>
<P class="p246 ft2">I likhet med vad som anförts ovan kan det konstateras att bestämmel- serna i praktiken utgör en detaljreglering kring vissa av de åtgärder som ska genomföras inom ramen för ett av flera riskhanteringsområden. Därför bör bestämmelserna genomföras genom en övergripande bestäm- melse i lag, i kombination med ett bemyndigande för regeringen eller den myndighet regeringen bestämmer att meddela kompletterande föreskrif- ter.</P>
<P class="p420 ft3">Utvärdering vid användning av volatilitetsjustering</P>
<P class="p844 ft2">Genom <SPAN class="ft3">artikel 2.10 c </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs det krav i artikel 44.2a c) i Solvens <NOBR>II-direktivet</NOBR> på att försäkringsföretag som använder volatilitetsjustering – inom ramen för sitt riskhanteringsarbete på det s.k. <NOBR>ALM-området</NOBR> – regelbundet ska utvärdera</P>
<P class="p1007 ft2"><SPAN class="ft2">i)</SPAN><SPAN class="ft83">känsligheten hos de försäkringstekniska avsättningarna och medräk- ningsbara kapitalbasmedel för de antaganden som ligger till grund för volatilitetsjusteringen och de möjliga effekterna på medräkningsbara kapitalbasmedel av en framtvingad försäljning av tillgångar,</SPAN></P>
<P class="p1007 ft4"><SPAN class="ft2">ii)</SPAN><SPAN class="ft91">hur en reduktion av matchningsjusteringen till noll skulle påverka företaget.</SPAN></P>
<P class="p244 ft4">I likhet med vad som anförts ovan kan det konstateras att bestäm- melserna i praktiken utgör en detaljreglering kring vissa av de åtgärder som ska genomföras inom ramen för ett av flera riskhanteringsområden. Därför bör bestämmelserna genomföras genom en övergripande bestäm- melse i lag i kombination med ett bemyndigande för regeringen eller den</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">313</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">314</P>
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<P class="p247 ft31">myndighet regeringen bestämmer att meddela kompletterande föreskrif- ter.</P>
<P class="p225 ft3">Rapportering</P>
<P class="p842 ft3"><SPAN class="ft2">Av </SPAN>artikel 2.10 b andra stycket <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs nya bestäm- melser i artikel 44.2a c) andra stycket i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> om att försäkringsföretagen – inom ramen för den s.k. tillsynsrapporteringen – årligen till tillsynsmyndigheten ska rapportera de olika typer av utvär- deringar som behandlats ovan. Om en reducering av matchnings- eller volatilitetsjusteringen skulle medföra att företaget inte skulle uppfylla solvenskapitalkravet, ska försäkringsföretaget också lämna in en analys av de åtgärder företaget kan vidta i en sådan situation för att återställa nivån på medräkningsbara kapitalbasmedel till täckande av solvenskapi- talkravet eller för att minska riskprofilen, i syfte att återigen uppfylla kraven på efterlevnad av solvenskapitalkravet.</SPAN></P>
<P class="p922 ft4">De nya bestämmelserna om rapportering kräver inga lagstiftnings- åtgärder, utan bör i stället tas in i föreskrifter på lägre nivå (se förslag till 17 kap. 5 och 30 §§ FRL).</P>
<P class="p119 ft3">Riktlinjer för volatilitetsjustering</P>
<P class="p842 ft3"><SPAN class="ft2">Av </SPAN>artikel 2.10 b tredje stycket <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">framgår att det styrdokument för riskhantering som avses i artikel 41.3 i Solvens II- direktivet i ett försäkringsföretag som använder volatilitetsjustering även ska innehålla riktlinjer med de kriterier som används för tillämp- ningen av volatilitetsjusteringen.</SPAN></P>
<P class="p440 ft2">Enligt regeringens bedömning är kravet på riktlinjer vid användning av volatilitetsjustering av samma art som kraven på riktlinjer för olika riskområden. Därför bör den nya bestämmelsen tas in i lag och placeras bland övriga bestämmelser om styrdokument. Av lagen behöver dock inte framgå att riktlinjerna ska innehålla de kriterier som används för tillämpningen av volatilitetsjusteringen. Detta kan med fördel regleras genom föreskrifter på lägre nivå än lag.</P>
<P class="p784 ft114"><SPAN class="ft115">15.5.2</SPAN><SPAN class="ft134">Användande av externa kreditvärderingsinstitut</SPAN></P>
<P class="p1008 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder bedöm- ningar från externa kreditvärderingsinstitut vid beräkningen av de försäkringstekniska avsättningarna eller solvenskapitalkravet ska, när det är möjligt, göra en egen bedömning av de externa värderingarna.</P>
<P class="p1009 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om hur ett försäkringsföretag ska göra en sådan egen bedömning.</P>
<P class="p1010 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i huvudsak med regeringens förslag.</SPAN></P>
<P class="p223 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Finansinspektionen </SPAN>anser att föreslagen bestämmelse i FRL bör justeras så att den bättre överensstämmer med direktivtexten.</P>
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<P class="p769 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>I artikel 44 i Solvens <NOBR>II-direktivet</NOBR> Prop. 2015/16:9 finns grundläggande bestämmelser kring riskhanteringen i ett försäkrings-</P>
<P class="p707 ft2">företag. Dessa bestämmelser föreslås nu genomföras i lag, se 10 kap. 6 och 7 §§ FRL.</P>
<P class="p67 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.10 c <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs en ny bestämmelse genom artikel 44.4a i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> om att ett försäkringsföretag som använder information från externa kreditvärderingsinstitut vid beräkningen av de försäkringstekniska avsättningarna eller vid beräk- ningen av solvenskapitalkravet – inom ramen för sitt riskhanteringsarbete och närhelst det är praktiskt möjligt – ska bedöma lämpligheten i de externa bedömningarna genom att göra ytterligare bedömningar i syfte att undvika olämpligt (automatiskt) beroende av externa bedömningar (första stycket). Detta ska ske när det är möjligt. Av artikel 44.4a andra stycket framgår det att Eiopa ska ta fram förslag till tekniska standarder för genomförande när det gäller krav på processer vid bedömning av externa värderingarna.</SPAN></P>
<P class="p673 ft2">Den nya bestämmelsen i artikel 44.4a första stycket bör tas in i lag, men bör lämpligen formuleras som ett mer övergripande krav på att ett försäkringsföretag som använder bedömningar från externa kreditvär- deringsinstitut vid beräkningen av de försäkringstekniska avsättningarna eller solvenskapitalkravet ska göra en egen bedömning av de externavärderingarna. Som <SPAN class="ft3">Finansinspektionen </SPAN>påpekar bör föreslagen nationell bestämmelse justeras så att den närmare överensstämmer med direktivets lydelse i denna del. Hur den egna bedömningen ska ske i praktiken torde till stor del komma att regleras genom tekniska standarder för genomförande, men det kan också komma att finnas behov av kompletterande föreskrifter från Finansinspektionen. Mot denna bakgrund föreslås att regeringen eller den myndighet som regeringen bestämmer ges bemyndigande att meddela föreskrifter om hur ett försäk- ringsföretag ska göra en sådan egen bedömning.</P>
<P class="p1011 ft34"><SPAN class="ft84">15.6</SPAN><SPAN class="ft133">Funktion för riskhantering</SPAN></P>
<P class="p994 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Funktionen för riskhantering ska ges en struktur som underlättar genomförandet av riskhanteringssystemet.</P>
<P class="p908 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad funktionen för riskhantering ska svara för när ett försäkringsföretag fått tillstånd att använda en partiell eller fullständig intern modell.</P>
<P class="p756 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår att direktivets krav om det särskilda ansvar som funktionen för riskhantering ska ha i försäkringsföretag som använder en godkänd partiell eller fullständig intern modell ska föras in i lag.</P>
<P class="p69 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Finansinspektionen </SPAN>anser att det bör tydliggöras i lag att funktionen ska ha en struktur som underlättar genomförandet av riskhanteringssystemet.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p103 ft2">315</P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Försäkringsföretag ska inrätta en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">funktion för riskhantering som ska ges en struktur som underlättar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">genomförandet av riskhanteringssystemet (artikel 44.4 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet). Någon bestämmelse som motsvarar denna artikel finns inte i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">FRL. En bestämmelse som överensstämmer med direktivet bör föras in i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">den lagen. Det bör, som <SPAN class="ft3">Finansinspektionen </SPAN>föreslår, i lag tydliggöras att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">funktionen ska en struktur som underlättar genomförandet av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">riskhanteringssystemet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">I artikel 44.5 finns regler om det särskilda ansvar som funktionen för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">riskhantering ska ha i försäkringsföretag som använder en godkänd</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">partiell eller fullständig intern modell. Utredningen har föreslagit att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">denna artikel ska genomföras i lag. Regeringen anser emellertid att det är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">lämpligare att dessa regler på detaljnivå genomförs i föreskrifter som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">meddelas av regeringen eller den myndighet som regeringen bestämmer.</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">Ett sådant föreskriftsbemyndigande bör därför tas in i FRL.</P></TD>
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</TABLE>
<P class="p676 ft34">15.7 En egen risk- och solvensbedömning</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska genomföra en egen risk- och solvensbedömning.</P>
<P class="p944 ft2">I den egna risk- och solvensbedömningen ska försäkringsföretaget göra en bedömning av företagets solvensbehov med hänsyn till dess specifika riskprofil, risktolerans och affärsstrategi, företagets fort- löpande efterlevnad av bestämmelserna om solvens- och minimikapi- talkraven samt försäkringstekniska avsättningar och dessutom hur betydande skillnaderna är mellan företagets riskprofil och de antaganden om risker som har legat till grund för beräkningen av solvenskapitalkravet.</P>
<P class="p1012 ft2">För bedömningen av solvensbehovet ska företaget ha processer som säkerställer att de risker som företaget är eller kan komma att bli exponerat för, på såväl kort som lång sikt, identifieras och värderas. Företaget ska kunna redovisa de metoder som använts vid bedöm- ningen.</P>
<P class="p1012 ft4">Den egna risk- och solvensbedömningen ska ingå som en integrerad del i försäkringsföretagets affärsstrategier och ska beaktas vid före- tagets strategiska beslut.</P>
<P class="p944 ft2">En egen risk- och solvensbedömning ska genomföras minst årligen, och, om någon väsentlig förändring skett av de risker som försäkrings- företaget är utsatt för, utan dröjsmål.</P>
<P class="p944 ft2">Ett försäkringsföretag ska rapportera resultatet av varje egen risk- och solvensbedömning till Finansinspektionen.</P>
<P class="p860 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om rapportering av resultat av den egna risk- och solvensbedömningen.</P>
<P class="p825 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p318 ft2">316</P>
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<DIV>
<DIV id="id_1">
<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>föreslår ett bemyndigande om att regeringen eller den myndighet som regeringen bestämmer ska få meddela föreskrifter om dels de egna risk- och solvensbedömningar som ett försäkringsföretag ska genomföra, dels om rapportering av resultatet av bedömningarna. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att lagförslaget bör knyta an mer till Solvens <NOBR>II-direktivets</NOBR> krav. Svensk Försäkring uppfattar näm- ligen bestämmelsen i artikel 45.1 c som en bedömning av storleken på avvikelserna, medan utredningen valt att uttrycka det som att företaget ska göra en bedömning av skillnaderna mellan företagets riskprofil och de antaganden som legat till grund för beräkning av solvenskapitalkravet. Vidare anser Svensk Försäkring att rapporteringsskyldigheten lämpligen kan uttryckas som att den gäller varje fullständig och fastställd egen risk- och solvensbedömning.</P>
<P class="p132 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p244 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>vidhåller sin uppfattning från remissvaret över Solvens <NOBR>II-utredningen</NOBR> beträffande rapporteringsskyldigheten. <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>anser att rapporteringsskyldigheten beträffande den egna risk- och solvensbedömningen kan inskränkas till när beslut fattats som lett till en väsentlig förändring av de risker som försäkringsföretaget är utsatt för, dock minst en gång per år.</P>
<P class="p941 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Den egna risk- och solvensbedömningen – syfte och omfattning</P>
<P class="p844 ft2">I den egna risk- och solvensbedömningen ska försäkringsföretaget utifrån sin riskprofil, risktolerans och affärsstrategi beräkna hur mycket kapital som krävs för att bedriva verksamheten på såväl kort som lång sikt. Den egna risk- och solvensbedömningen ska bl.a. ge företagets ledning förståelse för verksamhetens risker, och bedömningen ska därför ingå som en integrerad del i affärsstrategin och beaktas vid strategiska beslut. Av bestämmelserna i direktivet framgår att den egna risk- och sol- vensbedömningen är en del av företagets riskhanteringssystem. En väl fungerande riskhantering förutsätter således att företaget gör en egen risk- och solvensbedömning så att ledningen har kunskap om riskerna och kan fatta välgrundade strategiska beslut.</P>
<P class="p291 ft4">I artikel 45.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om att försäkringsföretag, som en del av sitt riskhanteringssystem, ska genomföra en egen risk- och solvensbedömning. Enligt artikel 45.1 andra stycket ska bedömningen minst omfatta följande:</P>
<P class="p1006 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft144">det totala solvensbehovet med beaktande av företagets specifika riskprofil, godkända risktoleransgränser och affärsstrategi,</SPAN></P>
<P class="p1006 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft144">fortlöpande uppfyllelse av kapitalkraven och av kraven på försäk- ringstekniska avsättningar, och</SPAN></P>
<P class="p1006 ft2"><SPAN class="ft2">–</SPAN><SPAN class="ft144">hur betydande avvikelsen är mellan det berörda företagets riskprofil och de antaganden som legat till grund för solvenskapitalkravet enligt standardformeln eller en intern modell.</SPAN></P>
<P class="p1013 ft31">Svensk rätt innehåller inte några motsvarande bestämmelser som i artikel 45.1. För att genomföra direktivet bör det införas bestämmelser i</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">317</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_318">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">318</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">FRL om att ett försäkringsföretag ska genomföra en egen risk- och solvensbedömningar samt vad bedömningen ska omfatta. Regeringen delar den uppfattning om hur artikel 45.1 c i Solvens <NOBR>II-direktivet</NOBR> ska tolkas som <SPAN class="ft47">Svensk försäkring </SPAN>framför, nämligen att det är storleken på avvikelserna som ska bedömas. Detta bör tydliggöras i bestämmelsen.</P>
<P class="p225 ft3">Processer och metoder för att bedöma kapitalbehovet</P>
<P class="p841 ft4">I artikel 45.2 anges att försäkringsföretag för bedömningen av det totala solvensbehovet ska ha ”infört processer som står i proportion till arten, omfattningen och komplexiteten av de inneboende riskerna i dess verk- samhet, och som gör det möjligt att korrekt kunna påvisa och värdera de risker som det står inför på kort och lång sikt och som det är, eller kan</P>
<P class="p1014 ft4">komma att bli, exponerat för.” I artikeln anges även att företagen ska redovisa de metoder som använts i denna bedömning.</P>
<P class="p482 ft2">En bestämmelse som motsvarar artikel 45.2 bör införas i FRL.</P>
<P class="p251 ft3">Om en intern modell används</P>
<P class="p1015 ft4">Av artikel 45.3 framgår att den egna risk- och solvensbedömningen, om en intern modell används, även ska omfatta den omkalibrering som omvandlar interna risktal till det riskmått och den kalibrering som gäller vid beräkningen av solvenskapitalkravet. I likhet med utredningen anser regeringen att denna artikel inte behöver genomföras särskilt, eftersom kravet i artikeln tillgodoses genom den bestämmelse som genomför artikel 45.1 c i svensk rätt.</P>
<P class="p1016 ft3">En integrerad del i ett försäkringsföretags affärsstrategi, regelbundna bedömningar och rapportering</P>
<P class="p1005 ft2">Enligt artikel 45.4 ska den egna risk- och solvensbedömningen ingå som en integrerad del i affärsstrategin och beaktas konsekvent vid företagets strategiska beslut. Av artikel 45.5 framgår att försäkringsföretaget ska genomföra en egen risk- och solvensbedömning regelbundet och, utan dröjsmål, vid förändrad riskprofil. Dessutom ska försäkringsföretaget underrätta tillsynsmyndigheterna om resultatet av varje egen risk- och solvensbedömning (artikel 45.6).</P>
<P class="p227 ft4">Artikel <NOBR>45.4–45.6</NOBR> saknar motsvarighet i svensk rätt och bör genom- föras genom bestämmelser i FRL.</P>
<P class="p224 ft2">Det bör således införas bestämmelser i lagen om att den egna risk- och solvensbedömningen ska ingå som en integrerad del i ett försäkrings- företags affärsstrategier och ska beaktas vid företagets strategiska beslut. I lagen bör det även föras in bestämmelser om att ett försäkringsföretag ska genomföra den egna risk- och solvensbedömning minst årligen och, om någon väsentlig förändring skett av de risker som försäkrings- företaget är utsatt för, utan dröjsmål.</P>
<P class="p252 ft4">Det bör även föras in bestämmelser i lag som motsvarar artikel 45.6 om rapportering. <SPAN class="ft47">Svensk Försäkring </SPAN>anser att denna skyldighet lämpligen kan uttryckas som att den gäller varje ”fullständig och fastställd” egen risk- och solvensbedömning. Det saknas emellertid enligt regeringen stöd i direktivet för att föreskriva om detta tillägg. Inte heller av <SPAN class="ft47">Försäkrings- juridiska föreningen </SPAN>föreslagen precisering av rapporteringsskyldigheten</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_319">
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<P class="p654 ft4">till när beslut fattats, som lett till en väsentlig förändring av de risker som Prop. 2015/16:9 försäkringsföretaget är utsatt för, följer av direktivet. Det är således inte</P>
<P class="p523 ft2">lämpligt att införa en sådan precisering.</P>
<P class="p708 ft2">Av praktiska skäl bör – i enlighet med <SPAN class="ft3">Finansinspektionens </SPAN>önskemål – regeringen eller den myndighet som regeringen bestämmer bemyndigas att meddela föreskrifter om rapportering av resultat av den egna risk- och solvensbedömningen. Någon ytterligare detaljreglering från Finansin- spektionens sida bedöms det inte finnas behov av (jfr bedömningen i avsnitt 15.2 och 15.5).</P>
<P class="p10 ft4">Slutligen bör betonas att regeln i artikel 45.7 om att den egna risk- och solvensbedömningen inte ska användas för att beräkna kapitalkrav endast får anses utgöra ett förtydligande och därför inte behöver genomföras i lag.</P>
<P class="p1017 ft123"><SPAN class="ft115">15.7.1</SPAN><SPAN class="ft136">Särskilda krav på ett försäkringsföretags egna risk- och solvensbedömning</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder match- ningsjustering, volatilitetsjustering, justerad riskfri räntestruktur eller tillfälligt avdrag vid beräkningen av de försäkringstekniska avsätt- ningarna ska inom ramen för sin egna risk- och solvensbedömning göra en bedömning av om företaget lever upp till solvenskapitalkravet såväl med som utan tillämpning av dessa justeringsregler.</P>
<P class="p1018 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p69 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 45 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om att ett försäkringsföretag ska göra en egen risk- och solvensbedömning. Inom ramen för den egna bedömningen ska bl.a. göras en jämförelse mellan förstagets solvensbehov och solvenskapital- kravet enligt standardformeln eller en intern modell. Dessa bestämmelser i artikel 45 föreslås nu genomföras i lag (se förslag till 10 kap. 11 § FRL).</P>
<P class="p503 ft2">Enligt <SPAN class="ft3">artikel 2.11 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs det i artikel 45.2a i Solvens <NOBR>II-direktivet</NOBR> en bestämmelse om att ett försäkringsföretag som använder matchningsjustering, volatilitetsjustering eller de särskilda övergångsreglerna för den riskfria räntestrukturen i sin egna risk- och solvensbedömning ska göra en bedömning av om företaget lever upp till solvenskapitalkravet respektive bestämmelserna om de försäk- ringstekniska avsättningarna såväl med som utan tillämpning av matchningsjustering, volatilitetsjustering eller de särskilda övergångs- reglerna i artkel 308 c och 308 d.</P>
<P class="p756 ft31">Bestämmelsen bör tas in i lag och placeras bland övriga bestämmelser om den egna risk- och solvensbedömningen.</P>
<P class="p235 ft2">319</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">320</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft34"><SPAN class="ft84">15.8</SPAN><SPAN class="ft139">System för interkontroll</SPAN></P>
<P class="p810 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett system för internkontroll.</P>
<P class="p1019 ft4">Systemet ska omfatta förvaltnings- och redovisningsmetoder, ramar för internkontrollen, lämpliga rapporteringsrutiner och en funktion för regelefterlevnad.</P>
<P class="p922 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningens föreslag innehåller inte någon bestämmelse om att syste- met för interkontroll även ska omfatta en funktion för regelefterlevnad.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör framgå av lag att systemet för internkontroll även ska omfatta funktionen för regel- efterlevnad och att kravet på lämpliga rapporteringsrutiner ska gälla på alla nivåer i företaget.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska ha ett effektivt system för intern kontroll (artikel 46.1 i Solvens <NOBR>II-direktivet).</NOBR> Vidare anges att systemet för intern kontroll minst ska omfatta förvaltnings- och redovisningsmetoder, ramar för kontrollen, lämpliga rapporteringsrutiner på alla nivåer av företaget och en funktion för regelefterlevnad.</P>
<P class="p252 ft2">Någon bestämmelse som motsvarar artikel 46.1, om att ett försäk- ringsföretag ska ha ett system för internkontroll och vad systemet ska omfatta finns inte i FRL. Det finns endast Finansinspektionens allmänna råd (2005:1) om styrning och kontroll av finansiella företag som bl.a. omfattar försäkringsföretag. En bestämmelse som överensstämmer med direktivet bör föras in i FRL. Av tydlighetsskäl bör det, såsom <SPAN class="ft3">Finansinspektionen </SPAN>förespråkar, framgå av lagen att systemet för interkontroll även ska omfatta en funktion för regelefterlevnad. Däremot får det anses saknas behov av att i lag fastställa att rapporteringsrutinerna ska gälla på alla nivåer i företaget.</P>
<P class="p779 ft34"><SPAN class="ft84">15.9</SPAN><SPAN class="ft139">Funktionen för regelefterlevnad</SPAN></P>
<P class="p1020 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha en funktion för regelefterlevnad. I lag preciseras vilka uppgifter som funktionen ska ha.</P>
<P class="p1021 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p223 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN><SPAN class="ft47">Svensk Försäkring </SPAN>välkomnar och tillstyrker förslag som innebär att regleringen inte styr hur enskilda försäkrings- företag ska organisera sin verksamhet. Svensk Försäkring och <SPAN class="ft47">Försäk- ringsjuridiska föreningen </SPAN>påpekar att gränsdragningen mellan de fyra olika funktionernas ansvarsområden är långt ifrån given och inte är tydlig i direktivet. Av den anledningen är inte heller utredningens förslag i alla</P>
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<P class="p873 ft2">delar tydligt enligt Svensk Försäkring. Frågan om vilken funktion som ska ansvara för vilken uppgift bör dock enligt Svensk Försäkring kunna överlåtas till de enskilda försäkringsföretagen att bestämma utan att man gör avkall på de allmänna kraven på styrning och kontroll. Svensk Försäkring och <SPAN class="ft3">Folksam </SPAN>anser vidare att det bör förtydligas om identi- fieringen och bedömningen av bristande regelefterlevnad ska ske i förhållande till Solvens <NOBR>II-regelverket.</NOBR></P>
<P class="p876 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p877 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>påtalar att funktionen för regelefterlevnad har fått ett bredare ansvarsområde än vad som följer av Solvens <NOBR>II-direktivet</NOBR> och anser att bestämmelsen närmare bör ansluta till direktivets krav. <SPAN class="ft3">Finansinspektionen </SPAN>anser å sin sida att bestämmelsen är för snäv och inte omfattar alla de regelverk som bör omfattas, t.ex. olika <NOBR>EU-förordningar</NOBR> som är direkt tillämpliga på försäkringsföretag.</P>
<P class="p878 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 46.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att ett system för internkontroll bl.a. ska omfatta en funktion för regelefterlevnad. Av artikel 46.2 framgår att denna funktion ska innefatta rådgivning till styrelsen i fråga om efterlevnaden av lagar och andra författningar som antas till följd av direktivet. Enligt artikeln ska funktionen också bedöma de möjliga konsekvenserna av förändringar av de rättsliga ramarna för det berörda företagets verksamheter och påvisande och bedömning av risker för bristande regelefterlevnad.</P>
<P class="p92 ft2">Det finns i dag inga uttryckliga krav i lag på att försäkringsföretag ska ha en funktion för regelefterlevnad, jfr dock Finansinspektionens allmän- na råd om styrning och kontroll av finansiella företag (FFFS 2005:1). För att genomföra direktivet bör det införas bestämmelser i FRL som innebär att ett försäkringsföretag ska ha en funktion för regelefterlevnad och vilka uppgifter som funktionen ska ha.</P>
<P class="p800 ft2">Det bör – med anledning av vad vissa av remissinstanserna anför om ansvarsområdet för funktionen för regelefterlevnad – framhållas att funktionen bl.a. har till uppgift att rapportera om reglerna i FRL har följts. Funktionen behöver däremot inte, som exempel, utföra faktiska beräkningar som utvisar att försäkringsföretaget har en tillräcklig kapitalbas. Den uppföljning som ska göras av funktionen för regelefterlevnad ersätter naturligtvis inte den uppföljning som ska göras av andra funktioner. Det får förutsättas att funktionerna stödjer och informerar varandra så att respektive funktion kan lösa sina uppgifter.</P>
<P class="p876 ft2">Som <SPAN class="ft3">Svensk Försäkring </SPAN>påpekar är gränsdragningen mellan funktio- nernas ansvarsområden inte helt klar. Detta är en följd av hur Solvens II- direktivet är utformat. I likhet med Svensk Försäkring anser regeringen emellertid att försäkringsföretagen själva bör vara kapabla att lösa eventuella gränsdragningsproblem mellan funktionernas ansvarsområden på ett sätt som passar respektive företag.</P>
<P class="p800 ft2">Det finns även anledning att instämma i synpunkterna från Svensk Försäkring och <SPAN class="ft3">Folksam </SPAN>om att det bör förtydligas att identifieringen och bedömningen av bristande regelefterlevnad ska ske i förhållande till Solvens <NOBR>II-regelverket.</NOBR> Detta bör tydliggöras i lagen.</P>
<P class="p876 ft31">Svensk Försäkring påtalar dessutom att funktionen för regelefterlevnad har fått ett bredare ansvarsområde än vad som följer av Solvens II-</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">321</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_322">
<DIV id="dimg1">
<INGENBILD zsrc="H3039322x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p18 ft2">direktivet och anser att bestämmelsen närmare bör ansluta till direktivets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">krav. <SPAN class="ft3">Finansinspektionen </SPAN>anser å sin sida att bestämmelsen är för snäv</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och inte omfattar alla de regelverk som bör omfattas, t.ex. olika EU-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">förordningar som är direkt tillämpliga på försäkringsföretag. Enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringens mening ansluter föreslagna bestämmelser nära till direktivets</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">krav. Det finns däremot inte anledning, såsom Finansinspektionen anser,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att gå längre än vad som krävs enligt direktivet (jfr ställningstagandet i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">avsnitt 5.2.1).</P></TD>
</TR>
</TABLE>
<P class="p676 ft34">15.10 Funktion för internrevision</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha en funktion för internrevision.</P>
<P class="p944 ft2">Funktionen ska utvärdera systemet för internkontroll, utvärdera andra delar av företagsstyrningssystemet och rapportera resultat och lämna rekommendationer efter dessa utvärderingar till företagets styrelse.</P>
<P class="p1022 ft4">Funktionen för internrevision ska utföra sina uppgifter med opartiskhet och vara oberoende från den verksamheten som utvär- deras.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anser att lagen bör utformas så att det anges att funktionen för internrevision ska vara effektiv, att funktionen ska utvärdera hur lämpligt systemet för internkontrollen är samt utvärdera andra aspekter av företagsstyrningssystemet, att funkt- ionen ska verka objektivt och oberoende i förhållande till de operativa funktionerna i företaget och att styrelsen ska besluta om vilka åtgärder som ska vidtas med hänsyn till de resultat och rekommendationer som funktionen har lämnat till styrelsen.</P>
<P class="p507 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak med regeringens förslag. I utkastet till lagrådsremiss föreslås dock att det är styrelsen som ska utse den som ska ansvara för företagets funktion för internrevision.</SPAN></P>
<P class="p508 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Svensk Försäkring </SPAN>och <SPAN class="ft47">Försäkrings- juridiska föreningen </SPAN>avstyrker förslaget att det är styrelsen som ska utse den som ska ansvara för företagets funktion för internrevision.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 47.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att försäkringsföretag ska inrätta en effektiv internrevisionsfunktion. Denna funktion ska enligt artikel 47.1 andra stycket också utvärdera hur lämpligt och effektivt systemet för intern- kontroll är samt andra aspekter av företagsstyrningssystemet. Enligt artikel 47.2 ska internrevisionen verka objektivt och oberoende i förhål- lande till de operativa funktionerna. Av artikel 47.3 framgår att funk- tionen ska rapportera resultat och rekommendationer till styrelsen, som i sin tur ska besluta om vilka åtgärder som ska vidtas, och se till att åtgär- derna genomförs.</P>
<P class="p416 ft2">322</P>
</DIV>
<DIV id="page_323">
<P class="p307 ft4">Någon bestämmelse som motsvarar artikel 47 finns inte i svensk rätt. Prop. 2015/16:9 En bestämmelse som överensstämmer med direktivets bör därför införas</P>
<P class="p26 ft2">i FRL.</P>
<P class="p122 ft4"><SPAN class="ft47">Finansinspektionen </SPAN>har ett antal synpunkter på utredningens förslag till lagtext.</P>
<P class="p122 ft2">Kravet i artikel 47 på att den nu aktuella funktionen ska vara effektiv är ett självklart krav som inte uttryckligen behöver framgå av lagtexten.</P>
<P class="p122 ft2">I likhet med utredningen anser regeringen att kravet i artikeln på att funktionen ska verka ”objektivt” i svensk rätt bör uttryckas som ett krav på opartiskhet, jfr 9 kap. 6 b § aktiebolagslagen.</P>
<P class="p122 ft2">Det behöver inte heller uttryckligen framgå av lagtexten att den utvärdering av systemen för internkontroll och andra aspekter av före- tagsstyrning som funktionen har att utföra ska innefatta en bedömning av dess lämplighet och effektivitet.</P>
<P class="p315 ft2">Det får vidare anses ingå i styrelsens ansvar att dels fatta beslut om nödvändiga åtgärder, dels se till att dessa åtgärder kommer till utförande, utan att detta uttryckligen behöver framgå av bestämmelsen om funk- tionen för internrevision.</P>
<P class="p308 ft4">Det finns avslutningsvis anledning att instämma i <SPAN class="ft47">Svensk Försäkrings </SPAN>och <SPAN class="ft47">Försäkringsjuridiska föreningens </SPAN>ställningstagande att det inte bör uppställas krav på att det är styrelsen som ska utse den som ska ansvara för företagets funktion för internrevision. Det är rimligt att frågan om vem som ska utse den ansvariga personen lämnas till respektive företag att bestämma.</P>
<TABLE cellpadding=0 cellspacing=0 class="t103">
<TR>
<TD class="tr51 td85"><P class="p638 ft84">15.11</P></TD>
<TD class="tr51 td368"><P class="p1023 ft34">Aktuariefunktion</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
<TD class="tr46 td138"><P class="p18 ft44"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha en aktuarie-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td379"><P class="p50 ft2">funktion.</P></TD>
<TD class="tr26 td380"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">I lag preciseras vilka uppgifter som aktuariefunktionen ska ha.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Den som ska ansvara för eller utföra uppgifter i aktuariefunktionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ska ha tillräcklig kunskap och erfarenhet av funktionens uppgifter med</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">hänsyn till arten, omfattningen och komplexiteten av riskerna i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företagets verksamhet.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p39 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">meddela föreskrifter om villkor för behörighet för den som ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ansvara för eller utföra uppgifter i aktuariefunktionen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p39 ft2">När det gäller mindre försäkringsföretag som har beviljats undantag</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">från försäkringsrörelselagens bestämmelser får Finansinspektionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">besluta om undantag från villkoren för behörighet för den som ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ansvara för eller utföra uppgifter i aktuariefunktionen och från kravet</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">på att upprätta en aktuariefunktion.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>påpekar att utredningens</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">förslag innebär att den nu gällande skyldigheten att registrera aktuarier</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">hos Bolagetsverket avskaffas. Inspektionen anser att det finns fortsatt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">behov av en sådan registrering. Som ett alternativ kan Finansinspekt-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">ionen tänka sig en ordning där försäkringsföretagen i stället anmäler</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">323</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_324">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">324</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">aktuarier till inspektionen. <SPAN class="ft3">Svenska Aktuarieföreningen </SPAN>betonar vikten av ett utbildningskrav på en eller flera ytterst ansvariga aktuarier. Före- ningen anser att det krav som finns formaliserat i dag i Finansinspekt- ionens föreskrifter (FFFS 2011:19) är eftersträvansvärt även i en framtida reglering. Utan ett formellt utbildningskrav, som i dag, föreligger enligt föreningen en uppenbar risk att bedömningen av vad som avses med ”tillräckliga insikter och erfarenheter av funktionens uppgifter” blir godtyckligt. Föreningen anser vidare att den eller de personer som bör beröras av kompetenskravet inte bör vara den som ska utföra uppgifter i aktuariefunktionen utan kompetenskravet bör begränsas till den eller de som är ytterst ansvariga för aktuariefunktionen varför utredningens förslag till bemyndigande i denna del bör justeras. <SPAN class="ft3">Svensk Försäkring </SPAN>instämmer i utredningens förslag att det inte längre är lämpligt att ställa upp krav på ansvarig aktuarie mot bakgrund av att det införs krav på att ett försäkringsföretag ska ha en aktuariefunktion. Svensk Försäkring avstyrker bemyndigandet att meddela kompetenskrav för aktuarier. Det finns enligt Svensk Försäkring inte någon anledning att ställa upp krav utöver de lämplighetskrav som utredningen föreslår. I dessa krav ingår bl.a. att personerna ska ha de kvalifikationer, kunskaper och erfarenheter som är tillräckliga.</P>
<P class="p116 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak med regeringens förslag. Förslaget i utkastet till lagrådsremiss saknar förslag om ett särskilt bemyndigande som avser mindre försäkringsföretag.</SPAN></P>
<P class="p743 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>vidhåller att det finns fortsatt behov av att registrera aktuarier. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att det inte finns anledning att införa ett föreskriftsbemyndigande om kompe- tenskrav för aktuarier. <SPAN class="ft3">Svenska Aktuarieföreningen </SPAN>anser att kompetens- kraven bör begränsas till den eller de som är ytterst ansvariga för aktuariefunktionen.</P>
<P class="p593 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Av artikel 48.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att ett försäkringsföretag ska ha en effektiv aktuariefunktion, och vilka uppgifter som denna funktion ska utföra. Av artikel 48.2 framgår vilka krav som ställs på personer i aktuariefunktionen.</P>
<P class="p84 ft2">Enligt den nuvarande regleringen i 5 kap. 14 § första stycket FRL ska de försäkringstekniska utredningarna och beräkningarna utföras under överinseende av en eller flera aktuarier med den insikt och erfarenhet i dessa frågor som fordras med hänsyn till omfattningen och arten av försäkringsföretagets verksamhet. Av andra stycket samma paragraf framgår att när en aktuarie har utsetts eller frånträtt sin befattning, ska styrelsen eller den verkställande direktören genast anmäla detta för registrering. En sådan anmälan får också göras av aktuarien.</P>
<P class="p84 ft4">Bestämmelserna i artikel 48 är mer långtgående än de nuvarande bestämmelserna. För att genomföra direktivet bör därför bestämmelser med motsvarande innebörd som artikeln införas i FRL och de nuvarande bestämmelserna i 5 kap. 14 § FRL utmönstras.</P>
<P class="p84 ft4">Regeringen anser i likhet med <SPAN class="ft47">Svenska Aktuarieföreningen</SPAN>, och i mot- sats till <SPAN class="ft47">Svensk försäkring</SPAN>, att det finns behov av ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om villkor för behörighet för den som ska ansvara för och</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_325">
<P class="p536 ft4">utföra uppgifter i aktuariefunktionen. Att som Svenska Prop. 2015/16:9 Aktuarieföreningen förespråkar, begränsa utbildningskraven till endast</P>
<P class="p904 ft2">ansvariga aktuarier, skulle emellertid inte vara förenligt med direktivet som ställer krav på kunskap och erfarenhet för alla som utför uppgifter i funktionen.</P>
<P class="p882 ft2">Som nämnts ska aktuariefunktionen enligt Solvens <NOBR>II-regleringen</NOBR> vara en del av varje försäkringsföretags företagsstyrningssystem. Detta system ska fastställas av styrelsen och dess effektivitet ska regelbundet omprö- vas av detta organ. Mot denna bakgrund anser regeringen, i motsats till <SPAN class="ft3">Finansinspektionen</SPAN>, att det inte finns behov av en fortsatt registrering av aktuarierna. Det finns – mot bakgrund av innehållet i artikel 48.1 – anledning att i lag precisera aktuariefunktionens uppgifter.</P>
<P class="p883 ft2">Enligt nu föreslagna bestämmelser i 1 kap. 19 och 19 b §§ kan ett försäkringsföretag av en viss mindre storlek och med visst slag av verksamhet beviljas undantag från försäkringsrörelselagens bestämmel- ser om solvens, företagsstyrning offentliggörande och grupptillsyn. En ansökan om undantag ska prövas av Finansinspektionen. Dessa mindre företag får, när de har beviljats undantag från de nu aktuella delarna av rörelseregleringen, inte anses tillämpa Solvens <NOBR>II-regleringen.</NOBR></P>
<P class="p884 ft2">I dag har dessa mindre företag undantag från att ha aktuarie – ett beslut som grundar sig på nu gällande 5 kap. 17 § andra stycket FRL. Det finns anledning att nu införa en liknande möjlighet för Finansinspektionen att besluta om undantag. Finansinspektionen bör således – när det gäller dessa mindre försäkringsföretag – i ett enskilt fall kunna besluta om undantag från villkoren för behörighet för den som ska ansvara för och utföra uppgifter i aktuariefunktionen och från kravet på att upprätta en aktuariefunktion.</P>
<TABLE cellpadding=0 cellspacing=0 class="t112">
<TR>
<TD class="tr51 td32"><P class="p88 ft84">15.12</P></TD>
<TD class="tr51 td187"><P class="p43 ft34">Uppdragsavtal</P></TD>
<TD class="tr51 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
<TD class="tr46 td138"><P class="p18 ft44"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag får uppdra åt någon</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">annan att utföra ett visst arbete och vissa funktioner som ingår i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företagets försäkringsrörelse (uppdragsavtal). Ett sådant uppdrag</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">inskränker dock inte företagets ansvar enligt försäkringsrörelselagen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p601 ft2">Ett uppdrag får dock inte avse operativ verksamhet eller funktioner</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">som är av väsentlig betydelse, om det kan leda till att kvaliteten i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företagsstyrningssystemet försämras väsentligt, den operativa risken i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">företaget ökar väsentligt, Finansinspektionen möjlighet att utöva</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tillsyn försämras eller försäkringstagarnas möjlighet till tillfreds-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ställande och fortlöpande service inte kan upprätthållas.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p601 ft2">Ett försäkringsföretag som avser att ingå ett uppdragsavtal som</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">avser operativ verksamhet eller funktioner som är av väsentlig</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">betydelse ska innan avtalet har börjat gälla anmäla detta till Finans-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">inspektionen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Ett försäkringsföretag ska också snarast anmäla till Finansinspekt-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ionen om det inträffar väsentliga förändringar inom den operativa</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">verksamheten eller funktionerna.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">325</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_326">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">326</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN><SPAN class="ft3">Finansinspektionen </SPAN>anför att utredningen har föreslagit att ett uppdragsavtal inte ska få ingås om den operativa risken i försäkringsföretaget ökar ”väsentligt”. Inspektionen menar att ordet väsentligt kan uppfattas som ett lägre krav jämfört med ordet ”otill- börligt” som anges i artikel 49.2. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att enbart det förhållandet att det sker en begränsning i möjligheten till tillfreds- ställande service inte kan vara ett hinder för att lägga ut verksamheten utan det bör som i den engelska versionen av direktivet krävas att en fortlöpande och tillfredsställande service till försäkringstagarna inte kan upprätthållas (”undermine continous and satisfactory service to policy holders”). <SPAN class="ft3">Försäkringsjuridiska föreningen </SPAN>och Svensk Försäkring påpekar att det i praktiken blir mycket svårt att anmäla i god tid innan ett uppdragsavtal ingås.</P>
<P class="p440 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p223 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Finansinspektionen </SPAN>och <SPAN class="ft47">Svensk Försäk- ring </SPAN>betonar att definitionen av uppdragsavtal inte bör innehålla något väsentlighetsrekvisit. Finansinspektionen anser att anmälan av ett uppdragsavtal som avser operativ verksamhet eller funktioner som är av väsentlig betydelse bör ske i god tid innan avtalet ingås.</P>
<P class="p135 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Ett försäkringsföretag får ingå uppdragsavtal</P>
<P class="p842 ft2">Av artikel 49.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att ett försäkringsföretag får ingå uppdragsavtal avseende alla funktioner och försäkringsverksam- heter, men att företaget alltjämt, trots avtalet, har det fulla ansvaret för att företaget uppfyller sina förpliktelser enligt direktivet.</P>
<P class="p223 ft2">Det finns i dag inte någon reglering i lag om uppdragsavtal för försäkringsföretag. Exempel på detta finns dock i lagar på det finansiella området i övrigt, t.ex. i lagen (2004:46) om värdepappersfonder. Bestäm- melserna i den lagen är emellertid mer långtgående än bestämmelserna i direktivet, och bör därför inte tjäna som förebild för den nu aktuella regleringen på försäkringsområdet. Det finns även allmänna råd från Finansinspektionen om uppdragsavtal (se FFFS 2005:1). I detta anges bl.a. att styrelsen och den verkställande direktören har ansvar för den verksamhet som har lagts ut. Vidare anges att företag som har för avsikt att lägga ut verksamhet ska anmäla detta i förväg.</P>
<P class="p922 ft4">En allmän bestämmelse om uppdragsavtal (definition) som genomför artikel 49.1 bör föras in i FRL. Den bör, som <SPAN class="ft47">Finansinspektionen </SPAN>och <SPAN class="ft47">Svensk Försäkring </SPAN>framhåller, inte innehålla något väsentlighetsrekvisit.</P>
<P class="p119 ft3">Inskränkningar i möjligheten att ingå uppdragsavtal</P>
<P class="p841 ft4">Av artikel 49.2 framgår att möjligheten att ingå uppdragsavtal är begrän- sad när det är fråga om ”kritiska eller viktiga operativa funktioner eller verksamheter”. Sådana uppdragsavtal får inte ingås om det leder till väsentliga försämringar av kvaliteten i företagsstyrningssystemet, en otillbörlig ökning av den operativa risken, försämringar av tillsynsmyndigheternas möjligheter att utöva tillsyn eller om hinder</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_327">
<DIV id="dimg1">
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<P class="p654 ft4">skapas för att fortlöpande ge försäkringstagarna en tillfredsställande Prop. 2015/16:9 service. Dessa inskränkningar i möjligheten att ingå uppdragsavtal bör</P>
<P class="p523 ft2">genomföras genom en bestämmelse i FRL.</P>
<P class="p67 ft2">Utredningen har föreslagit att ett uppdragsavtal inte ska få ingås om den operativa risken i försäkringsföretaget ökar ”väsentligt”. <SPAN class="ft3">Finansin- spektionen </SPAN>menar att ordet väsentligt kan uppfattas som ett lägre krav jämfört med ordet ”otillbörligt” som anges i artikel 49.2. Regeringen delar dock utredningens förslag i denna del och anser att det är förenligt med direktivet.</P>
<P class="p10 ft4">Det finns också anledning att dela <SPAN class="ft47">Svensk Försäkrings </SPAN>uppfattning att det bör krävas att försäkringstagarnas möjlighet till tillfredsställande och fortlöpande service inte kan upprätthållas, dvs. inte enbart den begräns- ning som utredningen har föreslagit, för att uppdragsavtal inte ska få ingås. Lagtexten bör utformas i enlighet med detta.</P>
<P class="p65 ft3">Anmälan av uppdragsavtal</P>
<P class="p692 ft4">I artikel 49.3 finns vissa bestämmelser om anmälningsskyldighet avse- ende vissa typer av uppdragsavtal.</P>
<P class="p67 ft2">Utredningen föreslår att ett försäkringsföretag som har för avsikt att ingå uppdragsavtal ska anmäla detta till Finansinspektionen i god tid innan avtalet ingås. <SPAN class="ft3">Finansinspektionen </SPAN>delar utredningens bedömning.</P>
<P class="p707 ft3">Svensk Försäkring <SPAN class="ft2">och </SPAN>Försäkringsjuridiska föreningen <SPAN class="ft2">anmärker däremot att en sådan anmälningsskyldighet kommer att medföra prak- tiska problem och att det inte heller är ändamålsenligt att ställa krav på att en anmälan måste ske i god tid innan avtalets ingående. Enligt reger- ingens mening bör det i sammanhanget uppmärksammas att anmälan enligt den engelska versionen av direktivtexten ska ske ”in a timely manner” och att denna ska ske innan ”the outsourcing”. Detta talar för att anmälan ska ske innan avtalet har börjat gälla.</SPAN></P>
<P class="p685 ft4">En bestämmelse som motsvarar artikel 49.3 bör således införas i FRL om att ett försäkringsföretag som avser att ingå ett uppdragsavtal som avser operativ verksamhet eller funktioner som är av väsentlig betydelse ska innan avtalet har börjat gälla anmäla detta till Finansinspektionen. Ett försäkringsföretag ska också snarast anmäla till Finansinspektionen om det inträffar väsentliga förändringar i sådan verksamhet eller sådana funktioner.</P>
<P class="p1024 ft123"><SPAN class="ft115">15.12.1</SPAN><SPAN class="ft146">Åtgärder som krävs av försäkringsföretag som ingår uppdragsavtal</SPAN></P>
<P class="p1025 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som ingår ett uppdrags- avtal ska vidta de åtgärder som krävs för att säkerställa att uppdrags- tagaren samarbetar med Finansinspektionen när det gäller de funk- tioner eller arbeten som omfattas av uppdragsavtalet, ger försäkrings- företaget, dess revisorer och Finansinspektionen tillgång till uppgifter som rör de funktioner eller arbeten som omfattas av uppdragsavtalet och dessutom ger Finansinspektionen faktiskt tillträde till uppdrags- tagarens lokaler.</P>
<P class="p12 ft2">327</P>
</DIV>
<DIV id="page_328">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p274 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga invändningar mot utredningens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag som har upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">dragit åt annan (en tjänsteleverantör) att svara för en funktion eller utföra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">viss verksamhet ska garantera ett antal närmare angivna villkor</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">(artikel 38 i Solvens <NOBR>II-direktivet).</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Av artikel 38.1 a framgår att tjänsteleverantören ska samarbeta med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">försäkringsföretagets tillsynsmyndigheter avseende de funktioner och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">verksamheter som omfattas av ett uppdragsavtal.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Av artikel 38.1 b framgår att försäkringsföretaget, dess revisor och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsynsmyndigheterna ska ha faktisk tillgång till uppgifter som rör de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">funktioner eller verksamheter som omfattas av uppdragsavtalet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Enligt artikel 38.1 c ska tillsynsmyndigheterna därutöver ha faktiskt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillträde till tjänsteleverantörens lokaler och kunna utöva denna rättighet.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Bestämmelserna i artikel 38.1 om åtgärder som ett försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft22">som ingår ett uppdragsavtal ska vidta har ingen motsvarighet i svensk rätt</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">och bör därför införas i FRL.</P></TD>
</TR>
</TABLE>
<P class="p822 ft1">16 Rapportering</P>
<P class="p713 ft34"><SPAN class="ft84">16.1</SPAN><SPAN class="ft139">Krav på rapportering till Finansinspektionen</SPAN></P>
<P class="p714 ft114"><SPAN class="ft115">16.1.1</SPAN><SPAN class="ft134">Bakgrund</SPAN></P>
<P class="p726 ft2">Krav på rapportering till en tillsynsmyndighet är ett naturligt inslag för företag som är verksamma på finansmarknaden. Med uppgifterna som underlag kan tillsynsmyndigheten bl.a. bedöma det ekonomiska läget i enskilda företag och på den finansiella marknaden i stort.</P>
<P class="p508 ft2">För försäkringsföretagens del finns ett fåtal bestämmelser om läm- nande av upplysningar (rapportering) till Finansinspektionen i nuvarande 14 kap. FRL, medan merparten av de bestämmelser som rör företagens rapportering i stället finns i föreskrifter på lägre nivå.</P>
<P class="p508 ft2">Den regelbundna tillsynsrapporteringen består av en kvalitativ års- rapport som benämns ”Redogörelse för verksamheten” (RSR) samt kvalitativa mallar för års- och kvartalsrapporter (QRT). Den publika ”Solvens- och verksamhetsrapporten” (SFCR) består också av en kvalita- tiv och en kvantitativ del. Denna publika rapport ska även rapporteras in till Finansinspektionen när företaget publicerar den på sin hemsida.</P>
<P class="p507 ft4">Solvens <NOBR>II-direktivet</NOBR> innehåller endast mer generella bestämmelser om tillsynsmyndigheternas befogenheter att kräva uppgiftslämnade från för- säkringsföretag och om företagens övriga rapportering till tillsynsmyn- digheterna. I det sammanhanget bör även nämnas att mer detaljerade</P>
<P class="p666 ft147">regler om rapporteringen och rapporterna finns i kommissionens</P>
<P class="p26 ft2">328</P>
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<P class="p654 ft31">delegerade förordning (EU) 2015/35 och kommer att finnas i EU- Prop. 2015/16:9 förordning på nivå 2,5 samt i Eiopas riktlinjer.</P>
<P class="p771 ft114"><SPAN class="ft115">16.1.2</SPAN><SPAN class="ft135">Rapporter från försäkringsföretag</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Bemyndigandet i nuvarande försäkringsrörelse- lagen för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplysningar som ett försäkrings- företag ska lämna till Finansinspektionen, utökas till att även avse när och hur upplysningarna ska lämnas.</P>
<P class="p954 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om försäkringsföretags skyldighet att lämna såväl sådana uppgifter som är nödvändiga för tillsynen som övriga uppgifter till Finans- inspektionen tillgodoses redan av bestämmelser i försäkringsrörel- selagen och möjligheten att med stöd av bemyndiganden meddela föreskrifter som kompletterar lagen.</P>
<P class="p673 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår en bestämmelse om att ett försäkrings- företag ska lämna rapporter om sin verksamhet till Finansinspektionen.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer med regeringens förslag och bedömning.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har ingen invändning mot dem. <SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör införas en särskild bestämmelse som ger inspektionen rätt att begära in upplysningar från tredje part, såsom revisorer eller andra experter.</P>
<P class="p69 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Av bestämmelserna i artikel </SPAN><NOBR><SPAN class="ft2">35.1–35.4</SPAN></NOBR><SPAN class="ft2"> i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> framgår i huvudsak att med- lemsstaterna ska kräva att försäkringsföretagen ska lämna de uppgifter till tillsynsmyndigheterna som är nödvändiga för tillsynen och vilka närmare uppgifter som minst avses.</SPAN></P>
<P class="p502 ft2">Artikel 35 har stora likheter med bestämmelserna i de äldre direktiven, och är redan införda i svensk rätt genom bestämmelserna i nuvarande 14 kap. 5 och 6 §§ FRL. I dessa bestämmelser saknas dock en närmare beskrivning av vilka uppgifter som kan krävas in av Finansinspektionen. Genom det särskilda bemyndigandet i 14 kap. 18 § andra stycket 1 FRL har dock frågan om vilka närmare upplysningar som ett försäkrings- företag ska lämna till Finansinspektionen lämnats för reglering genom föreskrifter på lägre nivå. Enligt regeringen finns det således inget behov av lagändringar med anledning av bestämmelserna i direktivet om försäkringsföretags skyldighet att lämna sådana uppgifter som är nödvändiga för tillsynen till Finansinspektionen.</P>
<P class="p10 ft4">När det sedan gäller de övriga preciseringarna som nu görs genom bestämmelserna i artikel 35.2 gör regeringen följande bedömningar.</P>
<P class="p67 ft4">Av artikel 35.2 a följer att Finansinspektionen ska ha de befogenheter som krävs för att fastställa art, omfattning och format för de uppgifter</P>
<P class="p523 ft147">som kan krävas in. Av artikel 35.2 b följer att Finansinspektionen ska</P>
<P class="p62 ft2">329</P>
</DIV>
<DIV id="page_330">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">330</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">kunna kräva in alla uppgifter om avtal som innehas av förmedlare eller ingåtts med tredje man. Av artikel 35.2 c följer att Finansinspektionen ska kunna begära information från externa experter, t.ex. revisorer och aktuarier. Av artikel 35.3 framgår vad uppgifterna ska omfatta och av artikel 35.4 vilka principer uppgifterna ska stå i överensstämmelse med. Av artikel 35.5 följer att försäkringsföretaget ska upprätta lämpliga system och strukturer för att uppfylla kraven i punkterna <NOBR>1–4</NOBR> och ett styrdokument som godkänts av försäkringsföretagets <NOBR>förvaltnings-,</NOBR> lednings- eller tillsynsorgan och som säkerställer att de lämnade uppgifterna hela tiden motsvarar kraven.</P>
<P class="p689 ft2"><SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör införas en särskild bestämmelse som ger inspektionen rätt att begära in upplysningar från tredje part, såsom revisorer eller andra experter. Enligt regeringens mening får emellertid bestämmelserna i artikel 35 i deras helhet avse uppgifter som ska lämnas från eller via försäkringsföretaget till tillsynsmyndigheten. Det bör i det sammanhanget uppmärksammas att vissa upplysningar från tredje part regleras särskilt. Det gäller exempelvis revisors och särskild granskares rapporteringsskyldighet (se nuvarande 14 kap. 12 § FRL).</P>
<P class="p92 ft2">Bestämmelserna i artikel 35.2 a har ingen direkt motsvarighet i de äldre direktiven och är av sådan art att de bör tas in i föreskrifter på lägre nivå än lag. I denna del föreslås ett till del förtydligat bemyndigande att meddela föreskrifter om när och hur upplysningar ska lämnas (se förslaget till 17 kap. 30 § andra stycket).</P>
<P class="p593 ft2">Bestämmelserna i artikel 35.2 b har stora likheter med bestämmelserna i de äldre direktiven, möjligheten för Finansinspektionen att kräva in de nu aktuella uppgifterna följer enligt regeringens mening av bestämmel- serna i nuvarande 14 kap. 5 § FRL.</P>
<P class="p743 ft4">Bestämmelserna i artikel 35.2 c saknar direkt motsvarighet i de äldre direktiven, men en möjlighet att begära den aktuella informationen får anses följa av redan nu gällande bestämmelser i 14 kap. 5 och 6 §§ FRL.</P>
<P class="p84 ft2">Bestämmelserna i artiklarna 35.3 och 35.4 bör av naturliga skäl genomföras genom föreskrifter på lägre nivå än lag. Beträffande genom- förandet av artikel 35.5, se avsnitt 15.3 om företagsstyrning.</P>
<P class="p84 ft2">Enligt artikel 102 ska ett försäkringsföretag beräkna solvenskapital- kravet minst en gång per år och rapportera detta till tillsynsmyndigheten. Om försäkringsföretagets riskprofil avviker väsentligt från de antaganden som låg till grund för det senaste rapporterade solvenskapitalkravet, ska företaget utan dröjsmål beräkna ett nytt solvenskapitalkrav och rappor- tera detta till tillsynsmyndigheten.</P>
<P class="p92 ft2">Det kan i det sammanhanget konstateras att försäkringsföretaget ska löpande ha kontroll över sin riskprofil och hur denna förhåller sig till solvenskapitalkravet. Rapporteringen av solvenskapitalkravet omfattas av den periodiska tillsynsrapporteringen vars detaljer framgår av kommissionens delegerade förordning (EU) 2015/35 och kommer att framgå av <NOBR>EU-förordningen</NOBR> på 2,5 samt Eiopas riktlinjer. Att införa en särskild rapporteringsskyldighet för att genomföra artikel 102 skulle mot denna bakgrund snarast vara förvirrande. Det saknas således skäl att införa en sådan särskild rapporteringsskyldighet.</P>
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</DIV>
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<DIV id="page_331">
<TABLE cellpadding=0 cellspacing=0 class="t113">
<TR>
<TD class="tr40 td89"><P class="p31 ft84">16.2</P></TD>
<TD class="tr40 td230"><P class="p29 ft34">Allmänt om krav på försäkringsföretag att</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td230"><P class="p29 ft34">offentliggöra vissa uppgifter</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1026 ft114"><SPAN class="ft115">16.2.1</SPAN><SPAN class="ft135">Bakgrund</SPAN></P>
<P class="p687 ft4">Enligt nuvarande solvensregelverk (Solvens I) finns det inga krav på offentliggörande av uppgifter om verksamhet och solvens. Det finns dock bestämmelser – i ÅRFL och Finansinspektionens föreskrifter och allmänna råd – om krav på vissa tilläggsupplysningar avseende verksam- het, risker och solvens i den finansiella rapporteringen (årsredovis- ningen). Dessa upplysningskrav är dock inte lika omfattande som Solvens <NOBR>II-direktivets</NOBR> bestämmelser.</P>
<P class="p1027 ft123"><SPAN class="ft115">16.2.2</SPAN><SPAN class="ft136">Allmänt om Solvens </SPAN><NOBR>II-direktivets</NOBR> bestämmelser om offentliggörande</P>
<P class="p770 ft2">Transparens är en av grundstenarna i Solvens <NOBR>II-direktivet</NOBR> och syftar till att underlätta jämförbarheten mellan olika försäkringsföretag. Detta krav uppnås framför allt genom försäkringsföretagens offentliggörande av en rapport (lägesrapport) om verksamhet och solvens, som ska lämnas av alla försäkringsföretag och försäkringsgrupper.</P>
<P class="p69 ft2">För att säkerställa transparens bör försäkringsföretag, enligt skäl 38 i Solvens <NOBR>II-direktivet,</NOBR> minst en gång per år offentliggöra – dvs. utan kost- nad göra tillgänglig antingen i tryckt eller i elektronisk form – väsentliga uppgifter om sin verksamhet och solvens. Företagen får dessutom offent- liggöra kompletterande uppgifter på frivillig basis.</P>
<P class="p502 ft2">”Lägesrapport om solvens och finansiell ställning” är en publik rapport i vilken ett försäkringsföretag ska offentliggöra uppgifter till externa intressenter (se artikel 51). Syftet med detta offentliggörande är bl.a. att ge en extern intressent ett underlag som denne kan förlita sig på för en bedömning av företagets verksamhet och solvenssituation. Rapporten underlättar också jämförelsen mellan olika försäkringsföretag. De upp- gifter som ska offentliggöras ska vara tillräckliga för att en extern intres- sent ska kunna göra en bedömning av företagets verksamhet och resultat, företagsstyrningssystem, riskprofil, värderingsmetodik för solvensända- mål och dispositionen av det egna kapitalet. Företaget är skyldigt att sammanställa och publicera denna rapport årligen.</P>
<P class="p756 ft4">Det finns enligt artikel 53 en möjlighet till undantag från kravet på offentliggörandet om ett företags konkurrenter skulle gynnas otillbörligt eller om företaget bryter mot tystnadsplikt. Denna undantagsmöjlighet gäller dock inte uppgifter som avser dispositionen av det egna kapitalet. Enligt artikel 54 ska försäkringsföretaget uppdatera tidigare offentlig- gjorda uppgifter så fort en betydande förändring inträffat.</P>
<P class="p1028 ft2">331</P>
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<TD class="tr47 td68"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr47 td69"><P class="p274 ft34">16.3</P></TD>
<TD class="tr47 td52"><P class="p29 ft34">Offentliggörande av solvens- och</P></TD>
</TR>
<TR>
<TD class="tr44 td68"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td52"><P class="p29 ft34">verksamhetsrapport</P></TD>
</TR>
</TABLE>
<P class="p1029 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag ska offentliggöra en solvens- och verksamhetsrapport en gång per år. Om vissa förhållan- den ändras ska den uppdateras och offentliggöras.</P>
<P class="p1030 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p1031 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p1031 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p1031 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p1031 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Medlemsstaterna ska kräva att varje försäkrings- och återförsäkringsföretag årligen offentliggör en lägesrap- port beträffande sin solvenssituation och finansiella ställning (artikel 51.1 första stycket i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p1032 ft2">Av direktivet följer att lägesrapporten ska innehålla uppgifter om verksamhet och resultat, företagsstyrning och riskprofil, värderings- metodik för solvensändamål och solvenssituation. Mot denna bakgrund finns det anledning att kalla rapporten för <SPAN class="ft3">solvens- och verksamhets- rapport</SPAN>. Regeringen anser att begreppet verksamhet bättre kan samman- fatta de områden som behandlar verksamhet, resultat, företagsstyrning och riskprofil samt att solvens kan sammanfatta de områden som behand- lar värderingsmetoder för solvensändamål och disposition av det egna kapitalet. En bestämmelse som motsvarar artikel 51.1 första stycket bör föras in i lag.</P>
<P class="p1033 ft4">Enligt skäl 38 i direktivet ska uppgifterna offentliggöras <SPAN class="ft47">minst </SPAN>en gång per år, vilket dock inte framgår av artikel 51.1, som i stället kräver ett offentliggörande årligen.</P>
<P class="p1031 ft2">För samtliga försäkringsföretag i Sverige är kalenderår räkenskapsår, men räkenskapsåret kan vara kortare eller längre beroende på när bok- föringsskyldigheten inträder eller upphör. Solvens- och verksamhets- rapporten kommer därmed i normalfallet att innehålla årsuppgifter. Av artikel 54 framgår det att offentliggörande dessutom ska ske vid vissa ändrade förhållanden. Det innebär att rapporten kan komma att offentlig- göras flera gånger per år i samband med uppdateringar, vilket bör framgå av den svenska lagbestämmelsen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t115">
<TR>
<TD class="tr47 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td89"><P class="p274 ft34">16.4</P></TD>
<TD class="tr47 td264"><P class="p29 ft34">Innehållet i solvens- och verksamhetsrapporten</P></TD>
</TR>
<TR>
<TD class="tr46 td169"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td394"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Solvens- och verksamhetsrapporten ska inne-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">hålla en beskrivning av försäkringsföretagets verksamhet och resultat,</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">företagsstyrningssystem, riskprofil, värderingsmetoder för solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">ändamål och solvenssituation.</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p39 ft2">Ett försäkringsföretag som använder matchnings- eller volatilitets-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td169"><P class="p898 ft2">332</P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">justering ska lämna särskild information om detta i rapporten.</P></TD>
</TR>
<TR>
<TD class="tr49 td89"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td264"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
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<DIV id="id_1">
<P class="p1034 ft2">Ett försäkringsföretag får helt eller delvis lämna de uppgifter som ska offentliggöras genom rapporten genom hänvisning till uppgifter som företaget offentliggjort för att uppfylla andra rättsliga eller administrativa krav, om dessa uppgifter är likvärdiga både till art och till omfattning.</P>
<P class="p1035 ft31">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i rapporten.</P>
<P class="p610 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att det behöver förtydligas i lagtexten vad som avses med kapitalhantering.</P>
<P class="p84 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 51.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att uppgifterna som krävs enligt artikel 35.3 och principerna i artikel 35.4 ska beaktas vid offentliggörandet. Av artikel 51.1 andra stycket framgår det att rapporten om verksamhet och solvens ska innehålla uppgifter av olika slag. Uppgifterna kan offentlig- göras i fullständig form eller genom hänvisning till likvärdiga uppgifter som offentliggjorts för att uppfylla andra rättsliga eller administrativa krav. En förutsättning är att uppgifterna är likvärdiga både till art och till omfattning (se artikel 53.3).</P>
<P class="p593 ft2">Av artikel 51.1 andra stycket följer att försäkringsföretaget ska offentliggöra detaljerade beskrivningar av företagets verksamhet och resultat, företagsstyrningssystem, risker samt värderingsmetoder. Dess- utom ska försäkringsföretaget offentliggöra uppgifter om dispositionen av det egna kapitalet. Om minimikapitalkravet eller solvenskapitalkravet underskridits under rapporteringsperioden ska försäkringsföretaget offentliggöra detta, även om dessa förhållanden senare rättats till, samt en förklaring av deras ursprung och följder och en redogörelse för korrigerande åtgärder som vidtagits. Beskrivningen av dispositionen av egna kapitalet inkluderar enligt artikel 51.1.e beskrivningar av kapi- talbasens struktur, belopp och kvalitet samt beloppen för solvenskapi- talkravet och minimikapitalkravet. Utredningen har valt att använda uttrycket ”kapitalhantering” för att beskriva detta. Regeringen anser emellertid att uttrycket <SPAN class="ft3">”</SPAN>solvenssituation<SPAN class="ft3">” </SPAN>bättre beskriver vad som avses. Genom det bemyndigande som regeringen föreslår kommer också ytterligare preciseringar att kunna ges. Därmed kommer också <SPAN class="ft3">Svensk Försäkrings </SPAN>synpunkt – att det behöver förtydligas i lagtexten vad som avses med kapitalhantering – att tillgodoses.</P>
<P class="p744 ft4">Som nämnts ska tillsynsmyndigheten (enligt artikel 53.3) tillåta att ett försäkringsföretag utnyttjar eller hänvisar till andra offentliggjorda uppgifter om de redan offentliggjorda uppgifterna är likvärdiga till såväl art som till omfattning med de uppgifter som krävs enligt artikel 51.</P>
<P class="p84 ft4">Hänvisningarna i artikel 51.1 till artikel 35.3 och 35.4 får tolkats på det sättet att medlemsstaterna vid utformningen av kraven på offentlig- görande ska ta hänsyn till de krav som finns på de uppgifter som ska</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">333</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_334">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">lämnas till tillsynsmyndigheten. Artikel 35.3 och 35.4 gäller alla</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">uppgifter som lämnas för tillsynen, dvs. den periodiska rapporteringen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och övriga uppgifter som begärs in i samband med tillsynen. Artikel 35.3</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">handlar om krav på innehållet i tillsynsrapporteringen (uppgifterna ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vara kvalitativa, kvantitativa, historiska, aktuella och/eller framåt-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">blickande samt innehålla data från både interna källor och/eller externa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">källor). Artikel 35.4 innehåller kraven på proportionalitet, tillgänglighet,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">relevans, tillförlitlighet och begriplighet. Den hänvisning som finns i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">artikel 51.1 innebär således att de uppgifter som offentliggörs ska upp-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">fylla samma krav som de uppgifter som ska lämnas till Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ionen.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Det framgår vidare av artikel 54.2 att försäkrings- och återförsäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ringsföretag frivilligt får offentliggöra varje uppgift eller förklaring som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">rör deras verksamhet och solvens för vilken offentliggörande inte krävs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genom artiklarna 51 och 53 och punkt 1 i artikel 54. Regeringen bedömer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i likhet med utredningen att bestämmelsen inte behöver införas särskilt,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">eftersom det inte finns några hinder för försäkringsföretagen att frivilligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">offentliggöra uppgifter om sin verksamhet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Vid genomförandet av bestämmelserna i direktivet om vad läges-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">rapporten om verksamhet och solvens ska innehålla enligt artikel 51.1</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bör särskild hänsyn tas till att vissa delar av regleringen på nivå 2 och 3</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">är mycket utförliga. Regeringen anser därför att bestämmelserna i den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">svenska lagen endast bör innehålla centrala och övergripande bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">melser om innehållet. Mot den bakgrunden finns det anledning att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sammanfatta innehållet i rapporten under fem rubriker; verksamhet och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">resultat, företagsstyrning, riskprofil, värderingsmetoder för solvensända-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mål och solvenssituation. Även bestämmelserna i artikel 51.2 är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">detaljerade och innehåller bl.a. en övergångsbestämmelse för offentlig-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">görande av kapitaltillägg och specifika parametrar, vilket inte införs i den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">svenska lagen. De bestämmelser som inte införs i den svenska lagen,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vilket även inkluderar artikel 35.3 och 35.4 i Solvens <NOBR>II-direktivet,</NOBR> bör</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">införas genom föreskrifter på lägre nivå.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I lag bör däremot tas in att ett försäkringsföretag får helt eller delvis</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämna de uppgifter som ska offentliggöras genom hänvisning till andra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">offentliggjorda uppgifter, om de redan offentliggjorda uppgifterna är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">likvärdiga till såväl art som till omfattning med de uppgifter som krävs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">enligt artikel 51. På detta sätt genomförs artikel 53.3.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">De lagregler som nu beskrivs bör kompletteras med ett bemyndigande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">för regeringen eller den myndighet som regeringen bestämmer att</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">meddela föreskrifter om innehållet i solvens- och verksamhetsrapporten.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t116">
<TR>
<TD class="tr47 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td89"><P class="p274 ft34">16.5</P></TD>
<TD class="tr47 td264"><P class="p29 ft34">Särskild information i solvens- och</P></TD>
</TR>
<TR>
<TD class="tr44 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td264"><P class="p29 ft34">verksamhetsrapporten</P></TD>
</TR>
<TR>
<TD class="tr64 td169"><P class="p18 ft132"> </P></TD>
<TD colspan=2 class="tr49 td394"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD class="tr24 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som använder match-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">ningsjustering ska i sin solvens- och verksamhetsrapport beskriva</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">matchningsjusteringen och den portfölj av åtaganden och motsvarande</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">tillgångar på vilka justeringen används samt kvantifiera effekterna av</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td169"><P class="p898 ft2">334</P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">en slopad matchningsjustering på företagets finansiella position.</P></TD>
</TR>
<TR>
<TD class="tr55 td89"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td264"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_335">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p163 ft2">Rapporten ska även innehålla information om huruvida företaget</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td369"><P class="p101 ft2">använder volatilitetsjustering och en kvantifiering av effekterna av en</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td369"><P class="p101 ft2">slopad volatilitetsjustering på företagets finansiella position.</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td234"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr29 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr29 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom artikel </SPAN><SPAN class="ft3">2.13 a </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II-</SPAN></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2"><SPAN class="ft3">direktivet </SPAN>införs det genom en ny artikel 51.1a i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">krav på särskild information i solvens- och verksamhetsrapporten för ett</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringsföretag som använder matchningsjustering.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Enligt artikel 51.1a första stycket ska de aktuella företagen i sin</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">beskrivning av tillgångar och försäkringstekniska avsättningar inkludera</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">en beskrivning av matchningsjusteringen och den portfölj av åtaganden</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">och motsvarande tillgångar på vilka justeringen används, samt en</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">kvantifiering av effekterna på företagets finansiella position av en</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">förändring av matchningsjusteringen till noll.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Av den nya artikel 51.1a andra stycket framgår det att rapporten även</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">ska innehålla information om huruvida företaget använder volatilitets-</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">justering, och en kvantifiering av effekterna på företagets finansiella</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">position av en förändring av volatilitetsjusteringen till noll.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2">Bestämmelsen bör tas in i lag. En förändring av matchnings- eller</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">volatilitetsjusteringen till noll bör i stället uttryckas som en slopad</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td355"><P class="p18 ft2">matchnings- eller volatilitetsjustering.</P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1036 ft103">16.6 Försäkringsföretags offentliggörande av kapitaltillägg och användning av företagsspecifika parametrar</P>
<P class="p1037 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om övergångsvisa undan- tag från kraven på offentliggörande av eventuella kapitaltillägg och effekter av användningen av förestagspecifika parametrar i Solvens II- direktivet kräver inga särskilda lagstiftningsåtgärder.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p67 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>Enligt artikel 51.1 andra stycket e i Solvens <NOBR>II-direktivet</NOBR> ska ett försäkringsföretags solvens- och verksam- hetsrapport bl.a. innehålla en beskrivning av solvenskapitalkravet. Enligt artikel 51.2 andra stycket ska beskrivningen av solvenskapitalkravet innehålla en separat redovisning av eventuellt beslutat kapitaltillägg och en separat redovisning av effekten av användningen av s.k. företags-</P>
<P class="p523 ft129">specifika parametrar. Nu föreslås att artiklarna genomförs genom en</P>
<P class="p62 ft2">335</P>
</DIV>
<DIV id="page_336">
<DIV id="dimg1">
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</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=3 class="tr39 td269"><P class="p18 ft2">kombination av bestämmelser i lag och ett bemyndigande för regeringen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p18 ft2">eller den myndighet regeringen bestämmer att meddela föreskrifter om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p18 ft2">innehållet i solvens- och verksamhetsrapporten (se avsnitt 17.3 och 17.4).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td87"><P class="p43 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.13 b</P></TD>
<TD class="tr26 td35"><P class="p1 ft3"><SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr26 td35"><P class="p19 ft2">får medlemsländerna,</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td87"><P class="p18 ft13">genom ett nytt tredje</P></TD>
<TD class="tr27 td35"><P class="p18 ft13">stycke i artikel 51.2</P></TD>
<TD class="tr27 td35"><P class="p19 ft13">i Solvens <NOBR>II-direktivet,</NOBR></P></TD>
</TR>
</TABLE>
<P class="p773 ft2">möjlighet att under en övergångsperiod avstå från att införa krav på separat redovisning av kapitaltillägg och separat redovisning av effekten av användningen av företagsspecifika parametrar. Övergångsperioden får som längst pågå till den 31 december 2020. Det har inte framkommit några skäl som talar emot att Sverige ska utnyttja denna möjlighet. Bestämmelsen bör kunna genomföras inom ramen för det normgivnings- bemyndigande beträffande innehållet i solvens- och verksamhetsrappor- ten som nu har föreslagits (se avsnitt 16.4).</P>
<P class="p774 ft2">Här bör särskilt noteras att övergångsbestämmelsen endast innebär en lättnad i rapporteringskraven för försäkringsföretagen, och inte någon möjlighet att dölja eventuella beslut om kapitaltillägg eller användning av företagsspecifika parameterar för marknaden eller bolagets olika intressenter. Enligt svensk rätt blir eventuella beslut om kapitaltillägg och eventuella beslut om tillstånd att tillämpa företagsspecifika para- metrar offentliga i samband med att beslut om detta fattas av Finans- inspektionen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t117">
<TR>
<TD class="tr51 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td171"><P class="p789 ft84">16.7</P></TD>
<TD class="tr51 td252"><P class="p18 ft34">Undantag från kravet på offentliggörande</P></TD>
</TR>
<TR>
<TD class="tr46 td35"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får i ett enskilt fall tillåta att</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">ett försäkringsföretag inte offentliggör uppgifter om verksamhet och</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">resultat, företagsstyrningssystem, riskprofil och värderingsmetoder för</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">solvensändamål, om ett sådant offentliggörande skulle innebära att</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">företagets konkurrenter otillbörligt gynnas eller företaget bryter mot</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">tystnadsplikt avsedd att skydda försäkringstagare eller andra som</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">företaget har en motpartsrelation till.</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p476 ft2">Ett försäkringsföretag som fått tillstånd att inte offentliggöra vissa</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">uppgifter ska ange detta och skälen till beslutet i solvens- och verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">samhetsrapporten .</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p476 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">meddela föreskrifter om vilka uppgifter en ansökan om undantag från</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">kravet på offentliggörande ska innehålla.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av bestämmelsen i artikel 53.1</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">framgår att tillsynsmyndigheterna ska tillåta att försäkringsföretag inte</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">offentliggör uppgifter, om företagets konkurrenter skulle gynnas i otill-</P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p777 ft2">336</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">börlig grad om uppgifterna offentliggjordes, eller om företaget är ålagt</P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p117 ft4">tystnadsplikt eller sekretess genom sina förpliktelser mot försäkrings- Prop. 2015/16:9 tagarna eller andra relationer med motparter. Om tillsynsmyndigheten</P>
<P class="p325 ft2">har tillåtit att uppgifter inte offentliggörs, ska företagen ange detta i rapporten om verksamhet och solvens samt vilka skäl som ligger till grund för beslutet.</P>
<P class="p787 ft2">Möjligheten att inte offentliggöra vissa uppgifter får inte användas när det gäller uppgifter som avser dispositionen av det egna kapitalet (artikel 51.1 e i Solvens <NOBR>II-direktivet)</NOBR> som nu uttrycks som ”försäkringsföre- tagets solvenssituation”. Det är lämpligt att de undantag som kan göras från offentliggörande tas in i lag. Av lagen bör också framgå att det är Finansinspektionen som prövar om undantag ska beviljas samt att undantag ska motiveras i rapporten. Det framgår inte av Solvens II- direktivet hur länge undantaget ska gälla. Detta framgår dock av kommissionens delegerade förordning (EU) 2015/35, där det anges att ett medgivande endast ska gälla så länge skälen till medgivandet kvarstår och att försäkringsföretaget är skyldigt att meddela om skälen inte längre föreligger</P>
<P class="p1038 ft4">Regeringen eller den myndighet som regeringen bestämmer bör få meddela föreskrifter om vilka uppgifter ansökan om undantag från kravet på offentliggörande ska innehålla.</P>
<P class="p857 ft34"><SPAN class="ft84">16.8</SPAN><SPAN class="ft133">Uppdateringar av lägesrapporten</SPAN></P>
<P class="p853 ft114"><SPAN class="ft115">16.8.1</SPAN><SPAN class="ft135">Uppdatering om solvenskapitalet inte är uppfyllt</SPAN></P>
<P class="p1039 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som inte uppfyller solvenskapitalkravet ska omedelbart uppdatera tidigare offentliggjorda uppgifter i solvens- och verksamhetsrapporten, om underskottet är betydande och Finansinspektionen inte har fått någon realistisk åtgärdsplan inom två månader räknat från den dag då företaget upptäckte att underskottet var betydande.</P>
<P class="p1040 ft2">Om Finansinspektionen har ansett att en åtgärdsplan är realistisk, men underskottet inte har korrigerats inom sex månader från det att det upptäcktes, ska underskottet offentliggöras av företaget vid utgången av denna period. Samtidigt ska företaget offentliggöra en förklaring till orsakerna till det kvarvarande underskottet, följderna av detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka ytterligare korrigerande åtgärder som är planerade.</P>
<P class="p1041 ft2">På begäran av Finansinspektionen ska ett försäkringsföretag som inte uppfyller solvenskapitalkravet, samtidigt som underskottet är betydande och någon realistisk åtgärdsplan inte har överlämnats till inspektionen inom ovan angiven tid, offentliggöra hur stort under- skottet är, en förklaring av orsakerna till underskottet, följderna av underskottet och vilka korrigerande åtgärder som har vidtagits av företaget.</P>
<TABLE cellpadding=0 cellspacing=0 class="t118">
<TR>
<TD class="tr29 td356"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">det.</P></TD>
<TD rowspan=2 class="tr39 td136"><P class="p19 ft2">337</P></TD>
</TR>
<TR>
<TD class="tr22 td356"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_338">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot det.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt bestämmelserna i artikel 54</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska ett försäkrings- eller återförsäkringsföretag, om någon betydande</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">förändring inträffat som i väsentlig grad minskat relevansen hos de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">uppgifter som offentliggjorts enligt artiklarna 51 och 53, offentliggöra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">lämplig information om arten och följderna av denna betydande föränd-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ring. I artikeln definieras vad som avses med betydande förändringar.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Dessutom definieras vilka åtgärder som ska vidtas och när de senast ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vidtas.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Ett försäkringsföretag ska således uppdatera sådana uppgifter som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">tidigare offentliggjorts så fort en betydande förändring som minskat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">relevansen i de uppgifter som tidigare offentliggjorts har inträffat. Vad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som avses med en betydande förändring definieras i artikeln. När det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">gäller underskridande av solvenskapitalkravet är det fråga om situationen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">när underskottet är betydande (väsentligt underskridande) och Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">inspektionen inte har erhållit någon realistisk åtgärdsplan inom två</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">månader räknat från det datum då företaget upptäckte att underskottet var</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">betydande. Om Finansinspektionen har ansett att en åtgärdsplan är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">realistisk, men underskottet inte har korrigerats inom sex månader från</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">det att det upptäcktes, ska underskottet offentliggöras av företaget vid</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">utgången av denna period. Samtidigt ska företaget offentliggöra en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">förklaring av orsakerna till det kvarvarande underskottet, följderna av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ytterligare korrigerande åtgärder som är planerade. Detta bör tas in i lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">På begäran av Finansinspektionen ska ett försäkringsföretag som inte</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">uppfyller solvenskapitalkravet – samtidigt som underskottet är betydande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">och någon realistisk åtgärdsplan inte har överlämnats till inspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">inom två månader räknat från det datum då företaget upptäckte att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">underskottet var betydande – offentliggöra vissa preciserade uppgifter.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Det är fråga om offentliggörande av uppgifter om hur stort underskottet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">är, en förklaring av orsakerna till underskottet, följderna av underskottet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">och vilka korrigerande åtgärder som har vidtagits av företaget. Även</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">detta bör framgå av lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Det bör inte i lag anges att försäkringsföretaget ska anmäla uppdate-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ringar av rapporten till Finansinspektionen. En sådan regel finns redan i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">kommissionens delegerade förordning (EU) 2015/35.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">16.8.2 Uppdatering om minimikapitalet inte är uppfyllt</P>
<P class="p845 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som inte uppfyller mini- mikapitalkravet ska omedelbart uppdatera tidigare offentliggjorda uppgifter i solvens och verksamhetsrapporten, om Finansinspektionen bedömer att företaget inte kommer att kunna överlämna en realistisk, kortsiktig finansiell saneringsplan eller inspektionen inte har fått någon sådan plan inom en månad räknat från det datum då företaget upptäckte att minimikapitalkravet inte var uppfyllt.</P>
<P class="p881 ft2">338</P>
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<P class="p1034 ft2">Om Finansinspektionen har ansett att en finansiell saneringsplan är realistisk, men underskottet inte har korrigerats inom tre månader från det att det upptäcktes, ska underskottet offentliggöras av företaget senast vid utgången av denna period. Samtidigt ska företaget offent- liggöra en förklaring till orsakerna till det kvarvarande underskottet, följderna av detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka ytterligare korrigerande åtgärder som är planerade.</P>
<P class="p1042 ft2">På begäran av Finansinspektionen ska ett försäkringsföretag som inte uppfyller minimikapitalkravet – samtidigt som Finansinspekt- ionen bedömer att företaget inte kommer att kunna överlämna en realistisk finansiell saneringsplan eller inte har erhållit någon sådan plan inom en månad räknat från det datum då företaget upptäckte att minimikapitalkravet inte var uppfyllt – offentliggöra hur stort under- skottet är, en förklaring av orsakerna till underskottet, följderna av underskottet och vilka korrigerande åtgärder som har vidtagits av före- taget.</P>
<P class="p1043 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i alt väsentligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt bestämmelserna i artikel 54 ska försäkrings- och återförsäkringsföretaget, om någon betydande förändring inträffat som i väsentlig grad minskat relevansen hos de uppgifter som offentliggjorts enligt artiklarna 51 och 53, offentliggöra lämplig information om arten och följderna av denna betydande föränd- ring. I artikeln definieras vad som avses med betydande förändringar. Dessutom definieras vilka åtgärder som ska vidtas och när de senast ska vidtas.</P>
<P class="p593 ft2">Ett försäkringsföretag som inte uppfyller minimikapitalkravet ska således omedelbart uppdatera tidigare offentliggjorda uppgifter i solvens- och verksamhetsrapporten, om Finansinspektionen bedömer att företaget inte kommer att kunna överlämna en realistisk, kortsiktig finansiell saneringsplan eller inte har erhållit någon sådan plan inom en månad räknat från det datum då företaget upptäckte att minimikapitalkravet inte var uppfyllt. Om Finansinspektionen har ansett att en finansiell sane- ringsplan är realistisk, men underskottet inte har korrigerats inom tre månader från det att det upptäcktes, ska underskottet offentliggöras av företaget senast vid utgången av denna period. Samtidigt ska företaget offentliggöra en förklaring av orsakerna till det kvarvarande underskottet, följderna av detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka ytterligare korrigerande åtgärder som är planerade. Detta bör tas in i lag.</P>
<P class="p744 ft4">På begäran av Finansinspektionen ska ett försäkringsföretag som inte uppfyller minimikapitalkravet – under vissa förutsättningar – offentlig- göra hur stort underskottet är, en förklaring av orsakerna till underskottet, följderna av underskottet och vilka korrigerande åtgärder som har</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">339</P>
</DIV>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">vidtagits av företaget. Detta förutsätter att Finansinspektionen bedömer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att företaget inte kommer att kunna överlämna en realistisk, kortsiktig</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">finansiell saneringsplan eller att inspektionen inte har erhållit någon</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">sådan plan inom en månad räknat från det datum då företaget upptäckte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att minimikapitalkravet inte var uppfyllt. Även detta bör framgå av lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Det bör inte i lag anges att försäkringsföretaget ska anmäla uppdate-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ringar av rapporten till Finansinspektionen. En sådan regel finns redan i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">kommissionens delegerade förordning (EU) 2015/35.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">16.8.3 System och styrdokument</P>
<P class="p831 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag ska ha lämpliga informa- tions- och rapporteringssystem för att kunna upprätta och offentlig- göra solvens- och verksamhetsrapporten samt även ha styrdokument som säkerställer att alla uppgifter som offentliggörs fortlöpande är relevanta.</P>
<P class="p930 ft31">Solvens- och verksamhetsrapporter samt uppdateringar av dessa ska godkännas av försäkringsföretagets styrelse innan de offentliggörs.</P>
<P class="p1044 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P>
<P class="p666 ft2">mot det.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 55 i Solvens <NOBR>II-direk-</NOBR> tivet ska medlemsstaterna kräva att försäkringsföretag ska ha lämpliga system och strukturer för att uppfylla kraven i artiklarna 51 och 53 och artikel 54.1 samt ett styrdokument som säkerställer att alla uppgifter som offentliggörs i enlighet med artiklarna 51, 53 och 54 fortlöpande är relevanta. Solvens- och verksamhetsrapporten ska godkännas av försäk- ringsföretagets styrelse och får offentliggöras först efter detta godkän- nande.</P>
<P class="p679 ft4">En motsvarande bestämmelse bör föras in i FRL. Kravet på styrelsens godkännande före offentliggörande bör även innefatta uppdateringar av tidigare offentliggjord information.</P>
<TABLE cellpadding=0 cellspacing=0 class="t119">
<TR>
<TD class="tr3 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr3 td117"><P class="p683 ft1">17</P></TD>
<TD class="tr3 td343"><P class="p29 ft1">Tillsyn och ingripande</P></TD>
</TR>
<TR>
<TD class="tr67 td108"><P class="p18 ft6"> </P></TD>
<TD class="tr67 td117"><P class="p683 ft34">17.1</P></TD>
<TD class="tr67 td343"><P class="p29 ft34">Bakgrund</P></TD>
</TR>
<TR>
<TD class="tr57 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr57 td206"><P class="p683 ft2">Av förordningen (2009:93) med instruktion för Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">framgår att Finansinspektionen ansvarar för tillsynen, regelgivningen och</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">tillståndsprövningen som rör finansiella marknader och finansiella</P></TD>
</TR>
<TR>
<TD class="tr23 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td206"><P class="p683 ft2">företag. Finansinspektionen ska enligt förordningen arbeta för ett stabilt</P></TD>
</TR>
<TR>
<TD class="tr26 td108"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td206"><P class="p683 ft2">och väl fungerande finansiellt system och verka för ett gott konsument-</P></TD>
</TR>
<TR>
<TD class="tr28 td108"><P class="p19 ft2">340</P></TD>
<TD colspan=2 class="tr28 td206"><P class="p683 ft2">skydd inom det finansiella systemet, samt överväga om de åtgärder som</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_341">
<DIV>
<DIV id="id_1">
<P class="p873 ft4">myndigheten vidtar kan påverka stabiliteten i de finansiella systemen i andra länder inom det Europeiska ekonomiska samarbetsområdet (EES).</P>
<P class="p84 ft2">Inspektionens uppgifter preciseras ytterligare i de regleringsbrev som regeringen årligen utfärdar för myndigheten med villkor för anvisade medel i syfte att styra och sätta upp mål för myndighetens verksamhet. Finansinspektions tillsyn på försäkringsområdet utgår från den reglering som gäller för försäkringsföretag och understödsföreningar. De svenska försäkringsföretagens verksamhet regleras i försäkringsrörelselagen (2010:2043, FRL), medan den verksamhet som bedrivs av understöds- föreningar under en övergångsperiod omfattas av den numera upphävda lagen (1972:262) om understödsföreningar (UFL). För utländska försäk- ringsgivare som verkar i Sverige finns bestämmelser i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige (LUFT). Finansinspektionens löpande tillsyn begränsas dock inte till efterlevnaden av bestämmelser i ovan nämnd reglering. Tillsynen avser således även tillämpningen av bestämmelser som ställts upp i vissa andra författningar för att skydda försäkringstagare och andra ersätt- ningsberättigade.</P>
<P class="p874 ft2">I Solvens <NOBR>II-regelverkets</NOBR> s.k. andra pelare uppställs krav på bl.a. företagets styrning och interna kontroll. Dessa bestämmelser ska fungera som ett komplement till de kvantitativa reglerna i den första pelaren när det gäller att analysera kapitalbehovet. Ökad harmonisering av tillsynen generellt sett samt gemensamma standarder och metoder är centrala moment i andra pelaren. Tillsynen ska eftersträva att identifiera företag vars finansiella ställning, organisation, riskhantering m.m. är sådan att företagets riskprofil avviker från vad som får anses vara normalt. Om så bedöms vara fallet, ges tillsynsmyndigheterna befogenheter att kräva antingen höjt solvenskapitalkrav för företaget eller att åtgärder vidtas för att minska riskerna.</P>
<P class="p874 ft2">Solvens <NOBR>II-regelverket</NOBR> innebär generellt en övergång från en äldre regleringsansats som kännetecknades av kvantitativa regler, t.ex. i form av uttryckliga gränser för försäkringsföretagens placeringar, till en regle- ringsansats som är mer principbaserad och som i stället kännetecknas av principer och kvalitativa krav. I Solvens <NOBR>II-regelverket</NOBR> kombineras denna övergång till en mer kvalitativt inriktad och riskbaserad solvensreglering med en delvis ändrad inriktning av tillsynen.</P>
<P class="p800 ft2">Med en reglering byggd kring kvalitativa krav avses tillsynen bli mer processorienterad jämfört med tidigare. Tillsynen förväntas därför vara mer inriktad på kontroll av att företagen följer sina interna rutiner och beslutsprocesser samt kvaliteten på dessa, än på kontroll av att företagen följer vissa kvantitativa krav. Det nu angivna kan sägas förutsätta en mer flexibel tillsyn. Med en reglering där fokus ligger på effektiv hantering av risker hamnar fokus i tillsynen på den samlade risken i varje enskilt företag, vilket medför att tillsynen måste bygga på en mer kvalitativ och individualiserad bedömning av företagen, jämfört med vad som nu är fallet.</P>
<P class="p875 ft4">En målsättning med det nya regelverket är att skapa större flexibilitet när det gäller hur de olika kraven ska uppfyllas. Detta ställer större krav såväl på företagen som på tillsynsmyndigheterna. Företagen måste kunna motivera och bevisa hur de kvalitativa kraven i regelverket följs och tillsynsmyndigheterna måste ha möjlighet att göra resurskrävande indivi-</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">341</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_342">
<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">duella bedömningar. Den nya ordningen innebär bl.a. att kraven ökar på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tydliga rutiner för den dialog som måste finnas mellan tillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">heterna och företagen, t.ex. när det gäller synen på ansvarsfördelning och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">hanteringen av situationer då det finns olika uppfattningar i en viss fråga.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Den ökade flexibiliteten måste emellertid förenas med möjligheter för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynsmyndigheterna att kunna agera mer proaktivt, dvs. vara mer</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">inriktade på förutsebara framtida situationer, för att kunna ingripa i ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tidigare skede och bidra till undvikande av en oönskad händelse-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">utveckling.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">I Solvens <NOBR>II-direktivet</NOBR> uttrycks vad som sagts ovan genom krav på att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynen ska utgå dels från en riskbaserad metod, dels att tillsynen ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vara proaktiv.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">En annan viktig nyhet i direktivet är att tillsynen ska bli mer harmoni-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">serad inom EU, och att det nu införs <NOBR>EU-baserade</NOBR> krav på transparens</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vad gäller tillsynsprocesserna. Därutöver införs regler om tillsynen över</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">grupper, tillsynskollegier och det nya begreppet grupptillsynsmyndighet.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">Förändringarna avseende reglerna om tillsynen över grupper består i att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynen över dessa, i motsats till vad som gäller i dag om extra tillsyn av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretagen i en grupp, i stället utövas över själva gruppen som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">sådan. Av direktivet framgår att tillsynsmodellen är ett nytänkande, med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">en grupptillsynsmyndighet som har en nyckelroll och fristående till-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">synsmyndigheter som har viktiga roller som till del behålls vid grupp-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tillsynen. Bestämmelserna om grupper behandlas närmare i avsnitt 18.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Även om direktivet innehåller en del nyheter kring tillsynen över</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">enskilda försäkringsföretag kan det konstateras att flertalet av bestäm-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">melserna i direktivet har en motsvarighet i de äldre direktiven. Bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">melserna i de äldre direktiven är i huvudsak genomförda i svensk rätt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genom bestämmelser i FRL (se särskilt dess nuvarande 14 och 16 kap)</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">och bestämmelser i LUFT (se särskilt 3 kap.).</P></TD>
</TR>
</TABLE>
<P class="p676 ft34">17.2 Utgångspunkter</P>
<P class="p702 ft114">17.2.1 Allmän utgångspunkt</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>De bestämmelser i Solvens <NOBR>II-direktivet</NOBR> som riktar sig till Finansinspektionen ska, som huvudregel, tas in i försäkringsrörelselagen när bestämmelsen rör enskilda, men tas in i föreskrifter på lägre nivå än lag när bestämmelsen endast riktar sig till inspektionen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t120">
<TR>
<TD class="tr29 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td347"><P class="p19 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ning.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ningar mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av 8 kap. 2 § 2 regeringsformen</SPAN></P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td76"><P class="p115 ft2">342</P></TD>
<TD class="tr28 td347"><P class="p19 ft2">framgår att föreskrifter ska meddelas genom lag om de avser förhållandet</P></TD>
</TR>
<TR>
<TD class="tr41 td347"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p117 ft4">mellan enskilda och det allmänna under förutsättning att föreskrifterna Prop. 2015/16:9 gäller skyldigheter för enskilda eller i övrigt avser ingrepp i enskildas</P>
<P class="p1045 ft2">personliga eller ekonomiska förhållanden. Mot denna bakgrund bör de bestämmelser i direktivet som riktar sig till Finansinspektionen tas in i FRL när bestämmelsen rör skyldighet för enskild, men som huvudregel och i enlighet med svensk lagstiftningstradition tas in i föreskrifter på lägre nivå än lag när bestämmelsen endast riktar sig till inspektionen (regelmässigt försäkringsrörelseförordningen [2011:257] eller förordningen [2009:93] med instruktion för Finansinspektionen).</P>
<P class="p784 ft114"><SPAN class="ft115">17.2.2</SPAN><SPAN class="ft135">Tillsynsmyndigheterna – medel och resurser</SPAN></P>
<P class="p889 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Det behövs inga lagändringar för att genomföra bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om att tillsyns- myndigheterna ska ha de medel och resurser som krävs för att kunna bedriva den tillsyn som krävs enligt direktivet.</P>
<P class="p480 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p122 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- ningar mot den.</P>
<P class="p122 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p122 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p122 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Medlemsstaterna ska ”säkerställa att tillsynsmyndigheterna har tillgång till de medel som krävs och att de har relevant expertkompetens, kapacitet och mandat för att uppnå till- synens huvudsyfte, nämligen skyddet av försäkrings- och förmånstagare” (artikel 27 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet).</SPAN></NOBR></P>
<P class="p1046 ft4">Bestämmelsen har ingen direkt motsvarighet i de äldre direktiven, men är inte av sådan art att den bör tas in i svensk lag. Kravet på att en tillsynsmyndighet ska ha de medel och resurser som krävs, riktar sig ytterst till riksdagen som enligt 9 kap. 1 § regeringsformen beslutar om statens budget och storleken på de anslag som respektive förvaltnings- myndighet ska erhålla, den s.k. finansmakten. Någon lagändring behövs således inte.</P>
<TABLE cellpadding=0 cellspacing=0 class="t121">
<TR>
<TD class="tr1 td85"><P class="p854 ft115">17.2.3</P></TD>
<TD class="tr1 td368"><P class="p1047 ft114">Finansiell stabilitet och procyklikalitet</P></TD>
<TD class="tr1 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">att Finansinspektionen ska ta hänsyn till potentiella procykliska och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">andra effekter av sina åtgärder på stabiliteten i det finansiella systemet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">tillgodoses redan av bestämmelser i förordningen med instruktion för</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">Finansinspektionen.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker bedömningen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">eller har inga invändningar mot den. <SPAN class="ft3">Svensk Försäkring </SPAN>ifrågasätter om</P></TD>
<TD rowspan=2 class="tr39 td138"><P class="p19 ft2">343</P></TD>
</TR>
<TR>
<TD class="tr22 td85"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td368"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">utredningen gör en korrekt tolkning av direktivets artikel 28 och anför att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det är helt klart att det krävs att en tillsynsmyndighet ska beakta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eventuella effekter dess beslut kan ha på stabiliteten och i vissa fall att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">besluten kan ha procykliska effekter. Svensk försäkring påpekar vidare</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att genom beslut i ett enskilt fall riskera stabiliteten i finanssektorn eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att förorsaka procykliska effekter inte kan vara förenligt med direktivets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">krav samt att ett sådant hänsynstagande exempelvis kan tas i valet om ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingripande ska göras och i så fall vilken form av ingripande som är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämpligt.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Enligt artikel 28 i Solvens II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet ska tillsynsmyndigheterna i sin tillsyn ta vederbörlig hänsyn</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">till de potentiella effekter som dess beslut kan komma att få för de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">berörda finanssystemens stabilitet i Europeiska unionen, särskilt i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">krissituationer, med hänsyn till den information som finns tillgänglig vid</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillfället i fråga. I tider av exceptionella rörelser på finansmarknaderna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ska tillsynsmyndigheten dessutom ta hänsyn till de potentiellt s.k.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">procykliska effekterna av sina åtgärder. Bestämmelserna har inte någon</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">motsvarighet i de äldre direktiven.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">I 5 § 2 förordningen (2009:93) med instruktion för Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anges att myndigheten ska överväga om åtgärder som myndigheten</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vidtar kan påverka stabiliteten i de finansiella systemen i andra länder</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">inom EES. Att ta hänsyn till de procykliska effekterna av sina åtgärder</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">får anses ingå i begreppet stabilitet i vid bemärkelse. Nu nämnd bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">melse i förordningen får således, i motsats till vad <SPAN class="ft3">Svensk försäkring</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tycks hävda, anses genomföra artikel 28 i Solvens <NOBR>II-direktivet.</NOBR> Något</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">behov av kompletterande reglering föreligger således inte.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I sammanhanget kan anmärkas att den del av artikel 28 i direktivet som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">anger att myndighetens beslut ska utgå från den information som finns</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillgänglig vid tidpunkten för beslutet inte uttryckligen behöver framgå,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eftersom det får anses självklart. Det ska även anmärkas att innehållet i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">artikel 28 inte bör uppfattas ge stöd för att en tillsynsmyndighet i de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">aktuella fallen och med stöd i den bestämmelsen kan välja att generellt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">åsidosätta övriga bestämmelser i direktivet. Innehållet i artikel 28 bör i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">stället uppfattas som en skyldighet för medlemsstaterna att i föreskrift</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">erinra dess tillsynsmyndighet om att den i utförande av allmänna upp-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gifter inom de ramar som bestäms genom direktivet även ska ta hänsyn</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">till potentiella procykliska och andra effekter på den finansiell stabili-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">teten.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">17.2.4 Allmänna principer för tillsynen</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionens tillsyn ska utgå från en proaktiv och riskbaserad metod samt bl.a. omfatta att verksamheten drivs enligt riktlinjer som har upprättats av ett försäkringsföretag och som har sin grund i författningar som reglerar företagets verksamhet.</P>
<P class="p416 ft2">344</P>
</DIV>
<DIV id="page_345">
<DIV>
<DIV id="id_1">
<P class="p877 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer till viss del med regeringens förslag. Utredningen föreslår dock att tillsynen när det gäller lämplighetsprövningen av ett försäkringsföretags ledning ska tas bort samt att tillsynen ska avse de riktlinjer som följer av FRL.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>påpekar att i den före- slagna <NOBR>EU-förordningen</NOBR> finns ytterligare krav på att försäkringsföretag ska ha styrdokument och riktlinjer och att det inte heller kan uteslutas att andra författningar kan komma att innehålla sådana krav. Därmed bör bestämmelserna om tillsyn och ingripande, enligt inspektionen, inte begränsas enbart till styrdokument och riktlinjer enligt FRL, utan även utvidgas till andra författningar som reglerar företagets näringsverksam- het. Finansinspektionen anser vidare att tillsynen även ska omfatta de riktlinjer som kan komma att meddelas på nivå 2 och 3. <SPAN class="ft3">Svensk Försäk- ring </SPAN>anser att en mer ändamålsenlig utgångspunkt för tillsynen är att den bör vara framåtblickande, men att något ingripande inte ska kunna ske så länge alla regler följs. <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>anser att det finns ett principiellt problem med att den myndighet som utfärdar riktlinjer, vilka försäkringsföretagen har att följa, även utövar tillsyn över försäkrings- företagen och huruvida de uppställda riktlinjerna faktiskt följs.</P>
<P class="p874 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p877 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p877 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 29.1 i Solvens II- direktivet ska tillsynen innefatta kontroll av att försäkringsföretagen fungerar korrekt samt att de följer gällande tillsynsregler. Enligt samma artikel ska tillsynen utgå från en proaktiv och riskbaserad metod.</P>
<P class="p877 ft4">Enligt artikel 29.2 ska tillsynen innefatta en lämplig blandning av s.k. skrivbordsundersökningar och inspektioner på plats.</P>
<P class="p877 ft2">Av artikel 29.3 framgår att medlemsstaterna ska se till att kraven i direktivet tillämpas på ett sätt som står i proportion till arten, omfatt- ningen och komplexiteten av de inneboende riskerna i varje försäkrings- eller återförsäkringsföretags verksamhet.</P>
<P class="p877 ft4">Bestämmelserna i artikel 29.1, som inte har någon direkt motsvarighet i de äldre direktiven, får i huvudsak anses motsvaras av bestämmelserna i nuvarande 14 kap. 2 § FRL om att Finansinspektionen har tillsyn över försäkringsföretag.</P>
<P class="p877 ft2">Den nuvarande bestämmelsen i 14 kap. 2 § FRL bör kompletteras med krav på att tillsynen ska utgå från en proaktiv och riskbaserad metod samt justeras till följd av direktivets krav på styrdokument.</P>
<P class="p878 ft2">Solvens <NOBR>II-direktivet</NOBR> anger som en allmän princip att tillsynen ska utgå ifrån en proaktiv och riskbaserad metod. Ändamålet med direktivet är att skapa en mer framåtblickande och riskorienterad reglering som tar sin utgångspunkt i företagens verksamhet som helhet och som baseras på en förebyggande tillsyn. Det framstår därför som en förutsättning för att direktivets syfte ska få genomslag att tillsynsmyndigheten arbetar på motsvarande sätt. I princip torde detta, som utredningen konstaterar, kunna innebära mer individualiserade bedömningar och i vissa fall ingripanden i ett tidigare skede. Det torde också innebära en granskning som ser framåt eller som <SPAN class="ft3">Svensk Försäkring </SPAN>uttrycker det, en framåt-</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">345</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_346">
<DIV id="dimg1">
<INGENBILD zsrc="H3039346x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">blickande granskning. En sådan granskning kan leda till tillsynsåtgärder</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">(korrigerande åtgärder), men ett konkret ingripande från Finansinspekt-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ionen förutsätter självfallet att det aktuella försäkringsföretaget åsidosatt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sina skyldigheter enligt lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Regeringen anser i likhet med <SPAN class="ft3">Advokatsamfundet </SPAN>att Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regelverket, med de påfallande många krav som kommer att ställas på</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försäkringsföretagen och på Finansinspektionen, förutsätter en god rätts-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">säkerhet. När det gäller bestämmelser om tillsyn och ingripanden vilka</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">ger tillsynsmyndigheterna befogenheter att granska, vidta tillsynsåtgärder</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">samt även ingripa mot försäkringsföretagen är det således särskilt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">påkallat med en rättssäker process. Detta får emellertid anses vara</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">garanterat genom att tillsynens räckvidd tydligt avgränsas i lag samt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genom att tillsynsmyndighetens beslut kan överklagas till allmän förvalt-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ningsdomstol.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Att tillsynen bör bedrivas genom en lämplig blandning av s.k. skriv-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bordsundersökningar och inspektioner på plats framstår som självklart</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">(artikel 29.2). Bestämmelser som möjliggör s.k. platsundersökning finns</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i förslaget till 17 kap. 6 § FRL (nuvarande 14 kap. 6 §). Kravet på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämplig blandning av åtgärder bör dock inte genomföras i lag utan tas in i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">föreskrifter på lägre nivå. Med hänsyn till de överväganden som gjorts</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">avseende lämplighetsprövning av ledningen i försäkringsföretag bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stadgandet i detta hänseende kvarstå oförändrat.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Finansinspektionen anser att tillsynen även ska omfatta de bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">melser som kan komma att meddelas genom <NOBR>EU-förordning</NOBR> på nivå 2</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eller genom riktlinjer från Eiopa. Regeringen anser att den nuvarande</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">formuleringen i 14 kap. 2 § FRL väl täcker in det tillsynsbehov som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">uppkommer med anledning av nivå <NOBR>2-regler</NOBR> genom att det anges i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">paragrafen att tillsynen omfattar att verksamheten drivs enligt andra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">författningar som reglerar företagets verksamhet. Även om riktlinjerna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">från Eiopa till sitt innehåll inte är rättsligt bindande, utgör de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">rekommendationer till stöd för hur författningar som styr verksamheten</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kan tillämpas. På så sätt omfattas de normalt av inspektionens tillsyn.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Samtidigt torde inspektionen inte kunna lägga en överträdelse av dessa</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riktlinjer direkt till grund för ingripande mot ett försäkringsföretag. Före-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tagen bör dock i så stor utsträckning som möjligt följa dessa riktlinjer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och ange anledningen när så inte är fallet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Bestämmelserna i artikel 29.3 genomförs genom den uttryckliga</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">proportionalitetsregeln som införs i FRL och som placeras bland de</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">grundläggande bestämmelserna om ett försäkringsföretags rörelse.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">17.2.5 Tillsynsmyndigheter och tillsynens omfattning</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om hemlandstillsyn i Solvens <NOBR>II-direktivet</NOBR> tillgodoses redan av bestämmelser i försäkrings- rörelselagen och i lagen om utländska försäkringsgivares och tjänste- pensionsinstituts verksamhet i Sverige.</P>
<P class="p1048 ft31"><SPAN class="ft124">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p455 ft2">346</P>
</DIV>
<DIV id="page_347">
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<DIV id="id_1">
<P class="p877 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att det bör förtydligas vad finansiell tillsyn innebär. <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>anser att det finns ett behov av att tydliggöra gränserna för hemlandsmyndig- hetens ansvar för den finansiella tillsynen av försäkringsföretagen respektive värdlandsmyndighetens ansvar. Det bör övervägas att förtyd- liga vad den finansiella tillsynen omfattar hos försäkringsföretagen.</P>
<P class="p876 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning..</SPAN></P>
<P class="p877 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p84 ft22"><SPAN class="ft140">Skälen för regeringens bedömning: </SPAN>Enligt Solvens <NOBR>II-direktivet</NOBR> är hemlandet ensamt ansvarigt för den finansiella tillsynen över försäk- ringsföretag inbegripet den del av verksamheten som företagen bedriver genom filial eller med stöd av friheten att tillhandahålla tjänster (artikel 30.1). Denna finansiella tillsyn ska omfatta kontroll avseende försäk- ringsföretagets hela verksamhet, inbegripet dess solvens och upprättandet av försäkringstekniska avsättningar samt dess tillgångar och medräk- ningsbara kapitalbas, enligt de regler som hemlandet fastställt eller den praxis som tillämpas i hemlandet med iakttagande av de bestämmelser som har antagits på gemenskapsnivå (artikel 30.2 första stycket).</P>
<P class="p1049 ft4">Artikel 30.2 andra stycket avser tillsyn av försäkringsföretag med auktorisation att försäkra risker som förs till försäkringsklass 18 s.k. assistansförsäkring.</P>
<P class="p877 ft2">Tillsynsmyndigheterna i den medlemsstat där risken är belägen, medlemsstaten för åtagandet eller, när det gäller återförsäkringsföretag, i värdmedlemsstaten ska informera tillsynsmyndigheterna i detta företags hemmedlemsstat, om det finns anledning att anta att verksamheten i ett försäkringsföretag kan påverka dess finansiella sundhet (artikel 30.3 första stycket).</P>
<P class="p877 ft4">Tillsynsmyndigheterna i hemlandet ska avgöra om företaget följer de stabilitetsprinciper som har fastställs genom direktivet (artikel 30.3 andra stycket).</P>
<P class="p877 ft2">När det gäller de svenska försäkringsföretagen finns principen om hemlandstillsyn i 14 kap. 2 § FRL. Vad beträffar <NOBR>EES-företag</NOBR> så återfinns principen om hemlandstillsyn i 3 kap. 1 § LUFT. De närmare bestämmelserna i direktivet kring vad den finansiella tillsynen ska omfatta följer således redan av nu gällande bestämmelser i 14 kap. 2 § FRL och 3 kap. 2 § LUFT om att Finansinspektionen ska utöva tillsyn över att verksamheten drivs enligt bestämmelserna i FRL m.m. Någon tillkommande lagstiftningsåtgärd är således inte nödvändig med anledning av innehållet i artikel 30.1 och artikel 30.2 första stycket i Solvens II- direktivet.</P>
<P class="p876 ft2">Bestämmelserna i artikel 30.2 andra stycket om tillsyn över s.k. assistansförsäkring har sin motsvarighet i de äldre direktiven, men har inte införts i svensk lag, eftersom svensk lagstiftning inte föreskriver kontroll av de resurser i tekniskt avseende som försäkringsföretag (som har auktorisation för försäkringsklass 18) förfogar över för att kunna utföra den assistans det har åtagit sig att lämna. Det finns inte anledning att nu företa någon förändring eller komplettering av svensk rätt i detta avseende.</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Bestämmelsen i artikel 30.3 har sin motsvarighet i de äldre direktiven,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">och är redan genomförd i svensk rätt genom de nuvarande bestämmel-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">serna i 14 kap. 3 § FRL och 5 § förordningen (2009:93) med instruktion för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Finansinspektionen. Bestämmelsen i 30.3 andra stycket om att det är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsynsmyndigheten i hemmedlemsstaten som har att avgöra om ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">företag följer de stabilitetsprinciper som har fastställts genom direktivet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">får närmast anses vara av upplysningskaraktär med anledning av den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ansvarsfördelning som följer av bestämmelsen i artikel 30.1 och följer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">redan av principen om hemlandstillsyn i 3 kap. 1 § LUFT. Någon</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">lagstiftningsåtgärd är därför inte nödvändig för bestämmelsens genom-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">förande i svensk rätt. Genom befintligt regelverk föreligger således redan</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p1050 ft2">en tydlig vägledning i frågan.</P></TD>
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</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t100">
<TR>
<TD class="tr44 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr44 td171"><P class="p638 ft115">17.2.6</P></TD>
<TD class="tr44 td252"><P class="p18 ft114">Öppenhet och ansvar vid utförande av</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td6"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td26"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">tillsynsuppgifter</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD class="tr53 td395"><P class="p18 ft74"> </P></TD>
<TD colspan=2 class="tr53 td396"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td397"><P class="p18 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td397"><P class="p18 ft2">att tillsynsmyndigheterna ska utföra sina uppgifter på ett överblickbart</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td397"><P class="p18 ft2">sätt med tydlig ansvarsfördelning och vederbörlig hänsyn till skyddet</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td397"><P class="p18 ft2">av konfidentiell information samt ha transparenta rutiner för tillsät-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td397"><P class="p18 ft2">tande och avskedande av ledamöter i tillsynsmyndigheternas styrelser</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td397"><P class="p18 ft2">och verkställande organ tillgodoses redan av befintligt regelverk.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD class="tr62 td395"><P class="p18 ft21"> </P></TD>
<TD colspan=2 class="tr62 td398"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td399"><P class="p22 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td171"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td399"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker bedömningen</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">eller har inga invändningar mot den. <SPAN class="ft3">Sveriges Advokatsamfund </SPAN>anser att</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">delar av Finansinspektionens tillsyn – t.ex. rörande öppenhet och ansvar</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">– ska tas in på lägre nivå i föreskrifter. Advokatsamfundet anser vidare</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">att det ur rättsäkerhetssynpunkt är av yttersta vikt att Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">inte självt sätter upp principerna för sitt eget ansvar och offentliggörande</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">av information rörande tillsynen.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p22 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td399"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td171"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p22 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Enligt Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> ska</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tillsynsmyndigheterna ”utföra sina uppgifter på ett överblickbart sätt med</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tydlig ansvarsfördelning och vederbörlig hänsyn till skyddet av</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">konfidentiell information (artikel 31.1).</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td399"><P class="p22 ft2">Enligt artikel 31.2 ska medlemsstaterna se till att följande information</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">offentliggörs:</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td355"><P class="p39 ft2">Texter till lagar och andra författningar samt allmänna vägledningar</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD rowspan=2 class="tr0 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p72 ft2">på försäkringsrättens område.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td399"><P class="p22 ft2">De allmänna kriterier och metoder, inklusive de verktyg som</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p22 ft2">utvecklats i enlighet med artikel 34.4, som tillämpas vid den samlade</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD rowspan=2 class="tr0 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p72 ft2">tillsynsbedömningen enligt artikel 36.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td399"><P class="p22 ft2">Aggregerade statistiska uppgifter om centrala aspekter av tillämp-</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD rowspan=2 class="tr56 td6"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td399"><P class="p72 ft2">ningen av stabilitetsregelverket.</P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p777 ft2">348</P></TD>
<TD colspan=2 class="tr4 td399"><P class="p72 ft2">Hur de valmöjligheter som ges genom direktivet utnyttjas.</P></TD>
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<P class="p1051 ft31">Tillsynens syften och dess huvudsakliga funktioner och verksam- Prop. 2015/16:9 hetsformer.</P>
<P class="p67 ft2">Av artikel 31.2 följer vidare att de uppgifter som offentliggörs ska vara tillräckliga som underlag för en jämförelse mellan de metoder som används av tillsynsmyndigheterna i olika medlemsstater och att offentlig- görandet ska ha ett gemensamt format och uppdateras regelbundet. Denna information ska finnas tillgänglig i varje medlemsstat på en och samma webbplats.</P>
<P class="p67 ft2">Enligt artikel 31.3 i direktivet ska medlemsstaterna föreskriva över- blickbara rutiner för tillsättande och avskedande av ledamöter i tillsyns- myndigheternas styrelser och verkställande organ. Av artikel 31.4 fram- går att Europeiska kommissionen ska anta genomförandeåtgärder i fråga om kraven under artikel 31.2.</P>
<P class="p69 ft2">Krav på överblickbarhet och ansvarsfördelning i betydelsen tydlighet och förutsägbarhet följer redan av den mer övergripande regleringen av tillsynens utövande i nuvarande 14 kap. FRL och av kravet på Finans- inspektionen att se till att de regelverk och rutiner som myndigheten disponerar över är kostnadseffektiva och enkla för medborgare och företag att förstå och följa, se 2 § tredje stycket förordningen (2009:93) med instruktion för Finansinspektionen. När det sedan gäller kravet i artikeln på vederbörlig hänsyn till skyddet av konfidentiell information uppfylls detta genom bestämmelserna om tystnadsplikt i det allmännas verksamhet och om myndigheters övriga hantering av allmänna hand- lingar i offentlighets- och sekretesslagen (2009:400). Någon ytterligare lagstiftningsåtgärd är inte nödvändig för att bestämmelserna i artikel 31.1 ska anses vara genomförda i svensk rätt.</P>
<P class="p1052 ft2">Bestämmelserna i artikel 31.2 har ingen direkt motsvarighet i de äldre direktiven, och är av sådan art att de bör genomföras i svensk rätt genom föreskrifter på lägre nivå med stöd av regeringens restkompetens, jfr <SPAN class="ft3">Sveriges Advokatsamfunds </SPAN>synpunkter. Bestämmelsen i artikel 31.3 har ingen direkt motsvarighet i äldre direktiv, men nuvarande regler enligt vilka Finansinspektionens styrelse och generaldirektör utses av reger- ingen bedöms vara tillräckliga för att artikel 31.3 ska anses vara genom- förd i svensk rätt.</P>
<P class="p1053 ft34"><SPAN class="ft84">17.3</SPAN><SPAN class="ft133">Allmänna regler</SPAN></P>
<P class="p953 ft114"><SPAN class="ft115">17.3.1</SPAN><SPAN class="ft135">Allmänna tillsynsbefogenheter</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>På begäran av Finansinspektionen ska ett för- säkringsföretag upprätta och till inspektionen lämna en redogörelse avseende företagets förmåga att hantera händelser eller förändringar av ekonomiska förhållanden som skulle kunna påverka företagets finansiella ställning negativt. Detta gäller även verksamheter som omfattas av uppdragsavtal.</P>
<P class="p866 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>I övrigt tillgodoses Solvens <NOBR>II-direktivets</NOBR> bestämmelser om tillsynsmyndigheternas befogenhet att vidta före- byggande eller korrigerande åtgärder, lämpliga åtgärder av administra- tiv eller finansiell natur, kräva in uppgifter, genomföra platsunder-</P>
<P class="p757 ft2">349</P>
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<P class="p920 ft4">sökningar eller genomdriva dessa åtgärder på rättslig väg avseende försäkringsföretag redan av nuvarande bestämmelser i försäkrings- rörelselagen.</P>
<P class="p921 ft4">Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om krav på tillsynsmyndig- heters möjlighet till utarbetande av kvantitativa redskap kräver ingen reglering i lag.</P>
<P class="p519 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag och bedömning.</SPAN></P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>berör inte den aktuella frågan.</P>
<P class="p224 ft121">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överens- stämmer med regeringens förslag och bedömning.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har ingen invändning mot dem. <SPAN class="ft3">Svensk Försäkring </SPAN>avstyrker förslaget och anser att aktuell direktivbestämmelse bör genom- föras på ett annat sätt än att Finansinspektionen ska kunna kräva upprät- tande av en beredskapsplan.</P>
<P class="p224 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Medlemsstaterna ska se till att tillsynsmyndigheterna har befogenheter att vidta förebyg- gande och korrigerande åtgärder för att säkerställa att försäkringsföretag följer lagar och andra författningar i varje medlemsstat (artikel 34.1 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet).</SPAN></NOBR><SPAN class="ft2"> Tillsynsmyndigheterna ska ha befogenhet att vidta alla åtgärder som krävs – när så är lämpligt, även av administrativ eller finansiell natur – som rör försäkringsföretag och medlemmar av deras </SPAN><NOBR><SPAN class="ft2">förvaltnings-,</SPAN></NOBR><SPAN class="ft2"> lednings- eller tillsynsorgan (artikel 34.2). Medlems- staterna ska vidare säkerställa att tillsynsmyndigheterna har befogenhet att kräva in alla uppgifter som är nödvändiga för att utöva tillsyn enligt artikel 35, som avser de uppgifter som ska lämnas in till tillsynsmyn- digheten (artikel 34.3). Tillsynsmyndigheten ska dessutom ha befogenhet att göra undersökningar på plats i försäkringsföretagets lokaler (artikel 34.5).</SPAN></P>
<P class="p440 ft2">Bestämmelserna får i huvudsak anses motsvara bestämmelser i de äldre direktiven, och är med ett fåtal undantag redan införda i svensk rätt genom bestämmelserna i nuvarande 14 och 16 kap. FRL (jfr prop. 1994/95:184 s. <NOBR>222–231).</NOBR> Det övriga innehållet i artikel 34 i direktivet medför följande överväganden.</P>
<P class="p227 ft2">Bestämmelserna i artikel 34.4 innebär att medlemsstaterna ska säker- ställa att tillsynsmyndigheterna har befogenhet att utarbeta kvantitativa redskap för att analysera försäkringsföretags förmåga att hantera möjliga händelser eller framtida förändringar av de ekonomiska förhållanden som skulle kunna påverka deras samlade finansiella ställning negativt samt att tillsynsmyndigheterna även ska ha befogenhet att kräva att företagen genomför sådana bedömningar.</P>
<P class="p440 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>anser att denna direktivbestämmelse ska genom- föras på ett sätt som närmare ansluter till direktivet. Kravet på Finans- inspektionens möjlighet till utarbetande av kvantitativa redskap bör inte genomgöras i lag utan regleras i föreskrifter på lägre nivå med stöd av den s.k. restkompetensen (föreskrifter från regeringen). Kravet på att företagen ska redovisa sådana bedömningar är emellertid av sådan art att det bör genomföras i lag. Enligt regeringens mening bör en sådan bestämmelse lämpligen utformas på så sätt att Finansinspektionen ska</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_351">
<P class="p78 ft4">kunna begära att ett försäkringsföretag upprättar och till inspektionen Prop. 2015/16:9 lämnar en redogörelse avseende företagets förmåga att hantera händelser</P>
<P class="p718 ft2">eller förändringar av ekonomiska förhållanden som skulle kunna påverka företagets finansiella ställning negativt (redogörelse för ändrade ekonomiska förhållanden). Denna skyldighet bör även gälla kravet i artikel 34.7 beträffande visst arbete eller vissa funktioner i företag som omfattas av uppdragsavtal. Denna redogörelse för ändrade ekonomiska förhållanden ska inte sammanblandas med den obligatoriska beredskaps- planen som ska behandla det lagstadgade kravet på kontinuitet i försäkringsföretagets verksamhet (se avsnitt 15.4).</P>
<P class="p807 ft2">Artikel 34.6 innehåller krav på att tillsynsmyndigheterna ska utöva sina befogenheter inom rimlig tid och på ett proportionerligt sätt. Som framgått av avsnitt 9.3 föreslås att det i FRL införs en portalbestämmelse om proportionalitetsprincipen. Den föreslagna bestämmelsen innefattar bl.a. krav på att Finansinspektionens tillsyn enligt FRL ska vara förenlig med proportionalitetsprincipen. Någon ytterligare bestämmelse om proportionalitetsprincipens beaktande vid utövning av befogenheter bedöms inte vara nödvändig för att kravet på proportionalitet enligt artikel 34.6 ska anses vara genomfört i svensk rätt. Även när det gäller kravet på utövande av befogenheter inom rimlig tid saknas enligt reger- ingen behov av tillkommande lagstiftningsåtgärder. Kravet på att Finans- inspektionen ska utöva sina befogenheter inom rimlig tid tillgodoses redan av den allmänna regleringen om ingripande i nuvarande 16 kap. 1– 3 §§ FRL.</P>
<P class="p1054 ft2">Av artikel 34.8 följer avslutningsvis att de åtgärder som anges artikel <NOBR>34.1–34.5</NOBR> och 34.7 vid behov och när så är lämpligt ska kunna genom- drivas rättsligt. Bestämmelser med sådan innebörd är införda i svensk rätt genom regleringen av uppgifter och ingripande i nuvarande 14 och 16 kap. FRL.</P>
<P class="p1055 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att samtliga tillsynsbefogenheter som räknas upp i artikel <NOBR>34.1–34.5</NOBR> ska gälla även för verksamhet som omfattas av uppdragsavtal. Lagrådet anser att det bör övervägas om det bör införas en mer generell bestämmelse om detta. I sammanhanget bör noteras att ett försäkringsföretag ska lämna Finansinspektionen de upplysningar om sin verksamhet som inspektionen begär (se nu gällande 14 kap. 5 §). Denna skyldighet får anses omfatta även verksamhet som omfattas av uppdragsavtal (se i det sammanhanget även den föreslagna bestämmelsen i 10 kap. 19 §). Vidare framgår av den föreslagna bestämmelsen i 10 kap. 22 § att ett försäkringsföretag som ingår ett uppdragsavtal ska vidta de åtgärder som krävs för att uppdragstagaren exempelvis ska samarbeta med Finansinspektionen när det gäller de funktioner eller arbeten som omfattas av avtalet. Därtill får Finansinspektionen genomföra en undersökning hos ett företag som har fått i uppdrag att utföra viss verksamhet eller vissa funktioner (se den föreslagna bestämmelsen i 17 kap. 7 § tredje stycket). Härigenom säkerställs således att Finansinspektionen kommer att kunna kräva in alla de uppgifter som är nödvändiga för att utöva tillsyn även för sådan verksamhet som omfattas av uppdragavtal. Det saknas således skäl att införa någon mer generell bestämmelse av den art som diskuteras ovan.</P>
<P class="p1056 ft2">351</P>
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<TABLE cellpadding=0 cellspacing=0 class="t101">
<TR>
<TD class="tr1 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr1 td171"><P class="p638 ft115">17.3.2</P></TD>
<TD class="tr1 td252"><P class="p18 ft114">Syftet med tillsynsmyndighetens inhämtning av</P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">information</P></TD>
</TR>
<TR>
<TD class="tr55 td90"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td374"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Det förtydligande av syftet med Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">inspektionens inhämtning av information från försäkringsbolagen som</P></TD>
</TR>
<TR>
<TD class="tr26 td374"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">införs genom omnibus <NOBR>II-direktivet</NOBR> kräver ingen ytterligare lagstift-</P></TD>
</TR>
<TR>
<TD class="tr28 td374"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">ningsåtgärd.</P></TD>
</TR>
<TR>
<TD class="tr41 td374"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ningar mot den.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 35.1 i Solvens II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">direktivet framgår att medlemsländerna ska kräva att försäkringsföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tagen lämnar den information till tillsynsmyndigheterna som är nödvän-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">dig för tillsynen. Det görs nu bedömningen att artikel 35.1 inte kräver</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">några lagstiftningsåtgärder, mot bakgrund av den bestämmelse som finns</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">i 14 kap. 5 § FRL och som föreskriver att ett försäkringsföretag ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">lämna Finansinspektionen de upplysningar om sin verksamhet som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">inspektionen begär (se avsnitt 16.1.2).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.7 a <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">kompletteras artikel 35.1 i</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> med ett förtydligande om att den information som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">tillsynsmyndigheterna kräver in ska vara nödvändig med hänsyn till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">huvudsyftet med tillsynen (artikel 27 i Solvens <NOBR>II-direktivet)</NOBR> och behovet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">av finansiell stabilitet och procyklikalitet (artikel 28 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">direktivet).</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1031 ft2">Det förtydligande av artikel 35.1 som införs genom omnibus II- direktivet är inte av sådan art att det behöver framgå av lag. Det får anses självklart att Finansinspektionen inom ramen för sin tillsyn endast begär sådan information av försäkringsföretagen som Finansinspektionen behöver för att utföra sin tillsyn. Det får anses vara lika självklart att detta behov ytterst styrs av huvudsyftet med tillsynen, dvs. skyddet av försäkringstagare och andra ersättningsberättigade.</P>
<P class="p774 ft4">Slutligen får det inte anses nödvändigt att i lag införa bestämmelser om att Finansinspektionen får kräva in uppgifter som myndigheten behöver för utförande av uppgifter som rör stabilitetsfrågor, eller att inspektionen även i sin verksamhet som rör informationsinhämtning ska ta nödvändig hänsyn till stabilitetsfrågor och eventuella procykliska effekter (se även 5 § 2 förordningen [2009:93] med instruktion för Finansinspektionen).</P>
<TABLE cellpadding=0 cellspacing=0 class="t122">
<TR>
<TD class="tr57 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr57 td171"><P class="p638 ft115">17.3.3</P></TD>
<TD class="tr57 td252"><P class="p18 ft114">Möjlighet för Finansinspektionen att besluta om</P></TD>
</TR>
<TR>
<TD class="tr24 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td252"><P class="p18 ft114">begränsningar i och undantag från kraven på</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">tillsynsrapportering</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">möjlighet för tillsynsmyndigheterna att medge begränsningar i eller</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">undantag från krav på viss rapportering kräver inga lagstiftnings-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td352"><P class="p898 ft2">352</P></TD>
<TD class="tr28 td171"><P class="p101 ft2">åtgärder.</P></TD>
<TD class="tr28 td373"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td400"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td401"><P class="p18 ft21"> </P></TD>
</TR>
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<DIV id="page_353">
<DIV>
<DIV id="id_1">
<P class="p877 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p877 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p877 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p877 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artikel </SPAN><NOBR><SPAN class="ft2">35.2–35.4</SPAN></NOBR><SPAN class="ft2"> i Solvens II- direktivet finns bl.a. bestämmelser om att tillsynsmyndigheterna ska ha rätt att bestämma omfattning och periodicitet för den s.k. tillsynsrappor- tering som ska lämnas av försäkringsföretagen. De mer detaljerade kraven på tillsynsrapporteringen återfinns i allt väsentligt i detalj- regleringen i kommissionens delegerade förordning (EU) 2015/35.</SPAN></P>
<P class="p877 ft2">Nu görs bedömningen att artiklarna <NOBR>35.2–35.4</NOBR> inte kräver några lag- stiftningsåtgärder, mot bakgrund av bestämmelsen i 14 kap. 5 § om att ett försäkringsföretag ska lämna Finansinspektionen de upplysningar om sin verksamhet som inspektionen begär. Däremot utökas bemyndigandet i 14 kap. 18 § andra stycket 1 om att regeringen eller den myndighet regeringen bestämmer får meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen till att även avse när</P>
<TABLE cellpadding=0 cellspacing=0 class="t123">
<TR>
<TD colspan=2 class="tr29 td9"><P class="p18 ft2">och hur de ska lämnas (se avsnitt 16.1.2).</P></TD>
<TD class="tr29 td103"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td74"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td189"><P class="p43 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.7</P></TD>
<TD class="tr23 td322"><P class="p50 ft3">b <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs</SPAN></P></TD>
<TD class="tr23 td103"><P class="p96 ft2">det – genom</P></TD>
<TD class="tr23 td74"><P class="p22 ft22">nya</P></TD>
</TR>
<TR>
<TD class="tr23 td189"><P class="p18 ft2">artikel <NOBR>35.6–35.8</NOBR> i</P></TD>
<TD class="tr23 td322"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> – helt nya</P></TD>
<TD class="tr23 td103"><P class="p96 ft2">bestämmelser</P></TD>
<TD class="tr23 td74"><P class="p19 ft2">om</P></TD>
</TR>
</TABLE>
<P class="p873 ft2">tillsynsmyndigheternas möjlighet att, under vissa närmare angivna förut- sättningar, besluta om begränsningar i den rapportering som ska ske till tillsynsmyndigheterna. Enligt de nya bestämmelserna är möjligheterna att begränsa tillsynsrapporteringen något olika beroende på vilken typ av rapportering det är fråga om.</P>
<P class="p1057 ft47">Möjlighet till begränsning av de krav på tillsynsrapportering som ska ske tätare än årligen</P>
<P class="p1058 ft2">Genom den nya artikel 35.6 i Solvens <NOBR>II-direktivet</NOBR> införs möjlighet för de nationella tillsynsmyndigheterna att besluta om begränsningar i de krav på sådan tillsynsrapportering som ska ske med en tätare periodicitet än årligen, om kravet på rapporteringen skulle vara onödigt betungande med hänsyn till arten, storleken och komplexititeten hos riskerna i företagets verksamhet och informationen rapporteras minst årligen.</P>
<P class="p800 ft2">Sådana begränsningar får endast medges för företag vars marknads- andel understiger 20 procent av den nationella marknaden för <NOBR>liv-,</NOBR> skade- respektive återförsäkring. Beräkningen av marknadsandel för skadeför- säkring ska ske genom användning av bruttopremier och för livförsäkring genom användning av försäkringstekniska avsättningar brutto. Eiopa ska ta fram riktlinjer som ytterligare preciserar de metoder som ska användas för att bestämma marknadsandelar (se artikel 35.11).</P>
<P class="p874 ft4">Begränsningar får inte medges från kravet på att ett försäkringsföretag varje kvartal ska rapportera uppgifter om sitt minimikapitalkrav till tillsynsmyndigheterna (artikel 35.6 första stycket). Begränsningar får inte heller medges för försäkringsföretag som ingår i en försäkringsgrupp av det slag som avses i artikel 212.1 c, såvida inte försäkringsföretaget kan visa att en tätare rapportering än ett år är onödig med hänsyn till art,</P>
</DIV>
<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">353</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_354">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">354</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">omfattning och komplexitet av riskerna i gruppen (artikel 35.6 andra stycket).</P>
<P class="p223 ft4">Av artikel 35.6 fjärde stycket framgår slutligen att tillsynsmyndig- heterna vid sin prövning av om begränsningar ska medges ska prioritera de minsta försäkringsföretagen.</P>
<P class="p1059 ft45">Möjlighet till begränsning av kraven på periodisk rapportering i andra fall och möjlighet till undantag från ”post för <NOBR>post”-rapportering</NOBR></P>
<P class="p1060 ft4">Genom den nya artikel 35.7 i Solvens <NOBR>II-direktivet</NOBR> införs möjlighet för tillsynsmyndigheterna att – även i andra fall än de fall som avses i 35.6<SPAN class="ft148">23</SPAN></P>
<P class="p247 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft92">begränsa kraven på regelbunden tillsynsrapportering, samt att också helt undanta försäkringsföretag från kraven på ”post för </SPAN><NOBR>post”-rappor-</NOBR> tering. Begränsningar och undantag i nu aktuell rapportering får endast ske om</P>
<P class="p1061 ft4"><SPAN class="ft22">–</SPAN><SPAN class="ft149">rapporteringen skulle vara onödigt betungande i relation till arten, omfattningen och komplexiteten hos riskerna i försäkringsförertagets verksamhet,</SPAN></P>
<P class="p40 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft150">rapporteringen inte är nödvändig för en effektiv tillsyn,</SPAN></P>
<P class="p1061 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft150">undantagen inte underminerar stabiliteten i de berörda finansiella systemen inom den europeiska unionen, och</SPAN></P>
<P class="p1061 ft4"><SPAN class="ft22">–</SPAN><SPAN class="ft149">försäkringsföretaget har möjlighet att lämna informationen om det skulle begäras.</SPAN></P>
<P class="p224 ft2">Undantag får endast medges för företag vars marknadsandel under- stiger 20 procent av den nationella marknaden för <NOBR>liv-,</NOBR> skade- respektive återförsäkring, och att beräkningen av marknadsandel för skadeförsäk- ring ska ske genom användning av bruttopremier, och för livförsäkring ska ske genom användning av försäkringstekniska avsättningar brutto (se artikel 35.7 tredje stycket). Eiopa ska ta fram riktlinjer som ytterligare preciserar de metoder som ska användas för att bestämma marknads- andelar (se artikel 35.11).</P>
<P class="p224 ft2">Undantag från ”post för <NOBR>post”-rapportering</NOBR> får inte medges för försäkringsföretag som ingår i en försäkringsgrupp av det slag som avses i artikel 212.1 c, såvida inte försäkringsföretaget kan visa att en ”post för <NOBR>post”-rapportering</NOBR> är onödig med hänsyn till art, omfattning och komplexitet av riskerna i gruppen varvid hänsyn ska tas till behovet av finansiell stabilitet (se artikel 35.7 andra stycket).</P>
<P class="p440 ft4">Av artikel 35.7 fjärde stycket framgår slutligen att tillsynsmyndig- heterna vid sin prövning av om undantag ska medges ska prioritera de minsta försäkringsföretagen.</P>
<P class="p222 ft3">Prövning ska ske inom ramen för den s.k. tillsynsprocessen</P>
<P class="p841 ft2">I artikel 35.8 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om att tillsyns- myndigheterna inom ramen för den s.k. tillsynsprocessen (SRP) ska bedöma om tillsynsrapporteringen är onödigt betungande i relation till arten, omfattningen och komplexiteten hos riskerna i ett försäkrings- företags verksamhet. Bestämmelsen innehåller även en uppräkning av</P>
<P class="p1062 ft152"><SPAN class="ft151">23 </SPAN>I praktiken torde bestämmelserna i punkten 7 i första hand omfatta årsrapporteringen, medan bestämmelserna i punkten 6 i första hand omfattar kvartalsrapporteringen.</P>
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<P class="p654 ft4">vad tillsynsmyndigheterna minst ska ta hänsyn till vid deras bedöm- Prop. 2015/16:9 ningar. Bland de omständigheter som ska beaktas finns t.ex. verksam-</P>
<P class="p1063 ft4">hetens omfattning, risker kopplade till verksamheten, företagets system och processer, tillgänglig kapitalbas och huruvida företaget är ett captiveföretag.</P>
<P class="p1064 ft3">Utformningen av den nationella regleringen</P>
<P class="p692 ft2">De nya bestämmelserna om möjligheter till lättnader i tillsyns- rapporteringen har en tydlig koppling till proportionalitetsprincipen. Mot bakgrund av att det nu föreslås att proportionalitetsprincipen ska genomföras genom en – visserligen preciserad till omfattning men ändå – portalparagraf, kan det möjligen hävdas att bestämmelserna i omnibus II- direktivet om möjligheterna till lättnader i tillsynsrapporteringen inte behöver – eller bör – tas in i vare sig lag eller föreskrifter på lägre nivå (se förslag till 4 kap. 5 § FRL), eftersom möjligheterna till lättnader kan sägas vara exempel på den praktiska tillämpningen av proportionalitets- principen.</P>
<P class="p10 ft2">Samtidigt kan det konstateras att möjligheterna till begränsningar och undantag från tillsynsrapporteringen är kringgärdade av mycket detal- jerade förutsättningar och villkor och att det skulle kunna ifrågasättas om Sverige har genomfört omnibus <NOBR>II-direktivet</NOBR> på ett korrekt sätt om Sverige väljer att helt avstå från att i den nationella rätten ta in några uttryckliga bestämmelser om möjligheten till begränsningar och undantag från tillsynsrapporteringen. Detta talar för att bestämmelserna bör tas in i lag eller föreskrifter på lägre nivå.</P>
<P class="p896 ft2">Mot bakgrund av det förslag till genomförande av artikel 35 som nu lämnas – dvs. en allmän bestämmelse om försäkringsföretagens skyldig- het att lämna Finansinspektionen de upplysningar som inspektionen begär i kombination med ett bemyndigande för regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om vilka upplysningar som ska lämnas samt när och hur de ska lämnas – kräver ändringarna i artikel 35 till följd av omnibus <NOBR>II-direktivet</NOBR> dock inte några ytterligare lagstiftningsåtgärder. I praktiken torde förutsättningarna för begränsningar och undantag från rapporteringskraven kunna tas in som generella undantag i Finansinspektionens föreskrifter om rapportering, eller ges formen av dispensförfarande i enskilda fall. Den omständlig- heten att det av bestämmelserna i omnibus <NOBR>II-direktivet</NOBR> framgår att prövningen av eventuella undantag från tillsynsrapporteringen ska göras inom ramen för tillsynsprocessen talar för att prövningen ska göras i enskilda fall, dvs. genom ett dispensförfarande.</P>
<P class="p1065 ft114"><SPAN class="ft115">17.3.4</SPAN><SPAN class="ft135">Granskningsprocessen</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om tillsynsmyndighetens granskningsprocess kräver ingen ytterligare reglering i lag.</P>
<P class="p865 ft4">Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om nödvändiga befogen- heter för tillsynsmyndigheten att kräva att försäkringsföretag åtgärdar</P>
<P class="p936 ft2">355</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">356</P>
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<P class="p1000 ft31">svagheter eller brister som påvisats i den samlade tillsynsbedöm- ningen tillgodoses redan av bestämmelser i försäkringsrörelselagen.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- ningar mot den.</P>
<P class="p224 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p224 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 36.1 första stycket i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> framgår att tillsynsmyndigheterna ska granska och utvärdera de strategier, processer och rapporteringsrutiner som försäk- ringsföretagen har inrättat för att följa de lagar och andra författningar som antas enligt direktivet.</SPAN></P>
<P class="p227 ft2">Av artikel 36.1 andra stycket och artikel 36.2 framgår att granskningen och utvärderingen ska omfatta bedömningar av de kvalitativa kraven, risker och företagens förutsättningar att kunna bedöma dessa risker. Tillsynsmyndigheterna ska särskilt granska och utvärdera efterlevnaden av bestämmelserna om</P>
<P class="p1066 ft2">företagsstyrningssystem, inklusive egen risk- och solvensbedömning,</P>
<P class="p939 ft2">försäkringstekniska avsättningar,</P>
<P class="p938 ft2">kapitalkrav,</P>
<P class="p940 ft2">placeringsregler,</P>
<P class="p940 ft2">kapitalbasens kvalitet och kvantitet, och</P>
<P class="p938 ft2">fullständiga och partiella interna modeller.</P>
<P class="p224 ft4">Tillsynsmyndigheterna ska ha inrättat lämpliga kontrollredskap för att kunna påvisa försämringar av den finansiella ställningen för försäk- ringsföretag och följa upp insatserna för att åtgärda sådana försämringar (artikel 36.3).</P>
<P class="p224 ft2">Tillsynsmyndigheterna ska bedöma om försäkringsföretagen har utvecklat tillfredsställande metoder och arbetsrutiner för att påvisa möjliga händelser eller framtida förändringar av de ekonomiska förhållandena som skulle kunna påverka den samlade ekonomiska ställ- ningen negativt i de företag som berörs samt bedöma företagens förmåga att stå emot sådana möjliga händelser eller framtida förändringar av de ekonomiska förhållandena (artikel 36.4).</P>
<P class="p224 ft4">Tillsynsmyndigheterna ska ha nödvändiga befogenheter för att kräva att försäkringsföretag åtgärdar svagheter eller brister som påvisats i den samlade tillsynsbedömningen (artikel 36.5).</P>
<P class="p224 ft2">Enligt artikel 36.6 ska de granskningar, utvärderingar och bedömningar som avses i artikel 36.1, 36.2 och 36.4 genomföras regelbundet. Tillsynsmyndigheterna ska vidare fastställa en minsta frekvens och omfattning för dessa granskningar, utvärderingar och bedömningar med beaktande av arten, omfattningen och komplexiteten av det berörda försäkringsföretagets verksamhet.</P>
<P class="p227 ft31">Bestämmelserna i artikel 36.5 om att tillsynsmyndigheterna ska ha nödvändiga befogenheter motsvaras av bestämmelser i nuvarande 14 och</P>
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<P class="p536 ft4">16 kap. FRL. Något behov av tillkommande befogenheter bedöms inte Prop. 2015/16:9 finnas för att artikel 36.5 ska anses vara genomförd i svensk rätt.</P>
<P class="p401 ft2">Bestämmelserna i nu nämnda artiklar har ingen direkt motsvarighet i de äldre direktiven, men är – med undantag av vad som följer av artikel 36.5 – av sådan art att de bör tas in i föreskrifter på lägre nivå än lag med stöd av den s.k. restkompetensen. En bestämmelse med motsvarande innehåll om vad Finansinspektionens tillsyn ska omfatta finns i 30 § förordningen (2006:1533) om kapitaltäckning och stora exponeringar. Med beaktande av bl.a. detta torde det vara lämpligt att placera bestäm- melserna i artikel 36.2 i försäkringsrörelseförordningen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t106">
<TR>
<TD class="tr57 td85"><P class="p854 ft115">17.3.5</P></TD>
<TD class="tr57 td368"><P class="p18 ft114">Tillsyn över funktioner och verksamhet som</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td368"><P class="p18 ft114">omfattas av uppdragsavtal</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får, utöver hos försäkrings-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företag, genomföra en undersökning hos ett företag som har fått i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">uppdrag av ett försäkringsföretag att utföra vissa funktioner eller</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">verksamhet, om det behövs för tillsynen av försäkringsföretaget.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">om tillsynsmyndigheters underrättelser till behöriga myndigheter i det</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">land där en tjänsteleverantör är etablerad innan tillsyn genomförs hos</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">denne och om en tillsynsmyndighets begäran om biträde av tillsyns-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">myndigheten i det land där tjänsteleverantören är etablerad för genom-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">förande av en inspektion hos leverantören tillgodoses redan i gällande</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td379"><P class="p50 ft2">rätt.</P></TD>
<TD class="tr28 td380"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft46">Utredningens förslag och bedömning <SPAN class="ft2">överensstämmer delvis med</SPAN></P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens förslag och bedömning. Utredningen föreslår dock inte att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">det ska framgå av lag att Finansinspektionen ska få göra platsbesök hos</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">uppdragstagare som försäkringsföretagen har lagt ut sin verksamhet till.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Vidare föreslår inte utredningen att tillsynsmyndigheternas faktiska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">förmåga att kunna utöva sina tillträdesrättigheter hos tjänsteleverantören</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ska framgå av lag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">bedömningen eller har inga invändningar mot dem. <SPAN class="ft3">Finansinspektionen</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">anför att utredningen inte har föreslagit att Finansinspektionen ska få</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">göra platsbesök hos uppdragstagare som försäkringsföretagen har lagt ut</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">sin verksamhet till. Inspektionen konstaterar att en bestämmelse med</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">denna innebörd emellertid finns i artikel 38.2 i Solvens <NOBR>II-direktivet</NOBR> och</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">att den bör genomföras i FRL.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">stämmer med regeringens förslag och bedömning.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingen invändning mot dem.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Av Solvens </SPAN><NOBR><SPAN class="ft2">II-direk-</SPAN></NOBR></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">tivet följer att tillsynsmyndigheterna ska ha befogenhet att göra under-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">sökningar på plats i försäkringsföretagets lokaler och att detta även ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">gälla hos företag som omfattas av uppdragsavtal (artikel 34.5 och 34.7).</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Artikel 38.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> innehåller bestäm-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">melser om tillsynsmyndigheters rätt att genomföra inspektioner på plats i</P></TD>
<TD rowspan=2 class="tr1 td138"><P class="p19 ft2">357</P></TD>
</TR>
<TR>
<TD class="tr49 td85"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td368"><P class="p18 ft48"> </P></TD>
</TR>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">en tjänsteleverantörs lokaler, krav på underrättelse från en tillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dighet till de relevanta myndigheterna i en tjänsteleverantörs medlems-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stat innan den genomför inspektionen samt en upplysning om att med-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">lemsstatens tillsynsmyndighet ska anses vara den relevanta myndigheten</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">om tjänsteleverantören inte är föremål för tillsyn. Artikel 38.2 andra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stycket innehåller bestämmelser om möjligheten för en tillsynsmyndighet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att delegera utförandet av sådana inspektioner som avses i första stycket</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">till tillsynsmyndigheten i den medlemsstat där tjänsteleverantören är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">etablerad.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Artikel 38.1 c, som i övrigt behandlas i avsnitt 15 om företagsstyrning,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">innehåller en bestämmelse om tillsynsmyndigheters faktiska förmåga att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kunna utöva sina tillträdesrättigheter hos en tjänsteleverantör.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Det kan konstateras att det är mycket vanligt förekommande att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försäkringsföretag lägger ut delar av sin verksamhet till uppdragstagare</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inom eller utom koncernen. Den utlagda verksamheten avser ofta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">väsentliga delar av rörelsen, såsom kapitalförvaltning, administration,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">skadereglering eller <NOBR>it-drift.</NOBR> Många uppdragstagare är inte finansiella</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">institut och står därmed inte under tillsyn. Om Finansinspektionen i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">framtiden skulle sakna en uttrycklig rätt att göra platsundersökningar hos</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft22">uppdragstagare på motsvarande sätt som hos försäkringsföretagen, skulle</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inspektionens tillsyn försvåras avsevärt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Bestämmelserna i artikel 38.2 har ingen motsvarighet i de äldre</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktiven. Utredningen föreslår att bestämmelserna tas in i föreskrifter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">på lägre nivå. Regeringen anser däremot att det bör framgå av lag att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Finansinspektionen får göra platsbesök hos uppdragstagare som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försäkringsföretagen har lagt ut sin verksamhet till. En bestämmelse</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">härom ska således införas i anslutning till stadgandet om platsunder-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sökning i tillsynskapitlet i FRL.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelserna i direktivet om tillsynsmyndigheters underrättelser till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">behöriga myndigheter i det land där en tjänsteleverantör är etablerad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">innan tillsyn genomförs hos denne och om en tillsynsmyndighets begäran</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">av biträde av tillsynsmyndigheten i det land där tjänsteleverantören är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">etablerad för genomförande av en inspektion hos leverantören tillgodoses</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">redan i gällande rätt, se 14 kap. 3 § FRL.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">När det gäller bestämmelsen i artikel 38.1 c – i den del den avser en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynsmyndighets möjlighet att kunna utöva de angivna tillträdesrättig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">heterna – hanteras den frågan i avsnittet om företagsstyrning. Där före-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">slås att det i lag anges att ett försäkringsföretag som ingår ett uppdrags-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">avtal ska vidta de åtgärder som krävs för att säkerställa att uppdrags-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tagaren ger tillsynsmyndigheterna faktiskt tillträde till uppdragstagarens</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">lokaler.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">17.3.6 Överlåtelse av försäkringsbestånd</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om överlåtelse av försäk- ringsbestånd i Solvens <NOBR>II-direktivet</NOBR> tillgodoses redan av bestämmelser i försäkringsrörelselagen.</P>
<P class="p962 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P>
<P class="p666 ft129">ning.</P>
<P class="p26 ft2">358</P>
</DIV>
<DIV id="page_359">
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<P class="p307 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- Prop. 2015/16:9 ningar mot den.</P>
<P class="p122 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens förslag.</SPAN></P>
<P class="p122 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p122 ft2"><SPAN class="ft46">Skäl för regeringens bedömning: </SPAN>Enligt Solvens <NOBR>II-direktivet</NOBR> ska medlemsstaterna på de villkor som föreskrivs i nationell lag, ge försäk- ringsföretag med huvudkontor inom deras territorier tillstånd att, helt eller delvis, överlåta sådana egna bestånd av försäkringsavtal, som slutits med stöd av etableringsfriheten eller friheten att tillhandahålla tjänster, till ett acceptföretag som är etablerat inom gemenskapen (artikel 39). Tillstånd till sådan överlåtelse får endast ges om tillsynsmyndigheten i acceptföretagets hemmedlemsstat intygar att acceptföretaget har tillräcklig medräkningsbar kapitalbas för att täcka det solvenskapitalkrav som anges i artikel 100 första stycket sedan överlåtelsen beaktats. Artikel 39 innehåller vidare mer detaljerade bestämmelser om tillsynsmyndig- heters hantering av en överlåtelse av försäkringsbestånd.</P>
<P class="p794 ft31">Bestämmelserna är enligt regeringens mening genomförda genom de nuvarande bestämmelserna i 10 kap. FRL.</P>
<P class="p1067 ft123">17.3.7 Samarbete med Europeiska försäkrings- och tjänstepensionsmyndigheten</P>
<P class="p1068 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Den allmänna bestämmelsen i försäkrings- rörelselagen som innebär att Finansinspektionen i sin tillsynsverk- samhet ska samarbeta och utbyta information med behöriga myndig- heter och Europeiska kommissionen i den utsträckning som följer av Sveriges medlemskap i Europeiska unionen utvidgas till att även omfatta Europeiska försäkrings- och tjänstepensionsmyndigheten.</P>
<P class="p1069 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p122 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p122 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p122 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 52 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om att tillsynsmyndigheterna årligen till Eiopa ska lämna vissa uppgifter kring användningen av kapitaltillägg.</P>
<P class="p122 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.14 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">utvidgas informations- kraven i artikel 52 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> till att även omfatta uppgifter kopplade till eventuella lättnader i tillsynsrapporteringen till Eiopa.</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr24 td356"><P class="p141 ft2">Genom <SPAN class="ft3">artikel 2.17 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs en ny artikel 65 a i</P></TD>
<TD class="tr24 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">Solvens <NOBR>II-direktivet</NOBR> som innebär att medlemsstaterna ska se till att</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">tillsynsmyndigheterna samarbetar med Eiopa vid tillämpningen av det</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">direktivet och även ser till att tillsynsmyndigheterna förser Eiopa med</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">uppgifter som den behöver för att utföra sina uppgifter enligt förord-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p1070 ft2">ningen om inrättandet av Eiopa.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">De nya bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> bör medföra en ändring</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p141 ft2">i 14 kap. 3 § FRL (som här föreslås ändra beteckning till 17 kap. 3 §).</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">359</P></TD>
</TR>
<TR>
<TD class="tr49 td356"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_360">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">Enligt gällande lydelse ska Finansinspektionen i sin tillsynsverksamhet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">samarbeta och utbyta information med behöriga myndigheter och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Europeiska kommissionen i den utsträckning som följer av Sveriges</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">medlemskap i Europeiska unionen. I bestämmelsen bör nu infogas att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">samarbete och utbyte av information även ska ske med Eiopa i den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">utsträckning som följer av Sveriges medlemskap i Europeiska unionen.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Beträffande sekretess vid uppgiftslämnande mellan Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">och Eiopa, se prop. 2011/12:70 s. 76 och 77.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">17.3.8 Information om tillstånd m.m.</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Ändringar i bestämmelserna om tillsynsmyndighetens informationsgivning i samband med att tillstånd ges till dotterföretag vars moderföretag har huvudkontor utanför EES enligt Solvens <NOBR>II-direktivet</NOBR> omfattas av den allmänna samarbetsbestämmelsen i försäkringsrörelselagen.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>I artikel 176 i Solvens II- direktivet finns bestämmelser om att medlemsländernas tillsynsmyndig- heter ska lämna information till kommissionen och till andra länders tillsynsmyndigheter om de tillstånd som har lämnats till företag vars moderbolag är hemmahörande i ett land utanför EES. Regler av denna art</P>
<P class="p858 ft4"><SPAN class="ft22">–</SPAN><SPAN class="ft91">dvs. bestämmelser om samarbete och utbyte av information mellan behöriga myndigheter samt mellan dessa myndigheter och kommissionen</SPAN></P>
<P class="p556 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft28">omfattas av nuvarande 14 kap. 3 § FRL (jfr avsnitt 17.3.7).</SPAN></P>
<P class="p506 ft4">Genom <SPAN class="ft47">artikel 2.43 </SPAN>i <SPAN class="ft47">omnibus </SPAN><NOBR><SPAN class="ft47">II-direktivet</SPAN></NOBR><SPAN class="ft47"> </SPAN>ändras artikel 176 endast på det sättet att även Eiopa ska underrättas. I och med att den allmänna samarbetsbestämmelsen utvidgas till att även omfatta Eiopa genomförs ändringen i artikel 176 i Solvens <NOBR>II-direktivet</NOBR> (se föregående avsnitt).</P>
<P class="p1071 ft120"><SPAN class="ft115">17.3.9</SPAN><SPAN class="ft153">Information om behandling av svenska försäkringsföretag som bedriver verksamhet utanför EES</SPAN></P>
<P class="p1072 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Ändringarna i bestämmelserna om den information som ska lämnas till <NOBR>EU-institutioner</NOBR> rörande behandlingen av försäkringsföretag som bedriver verksamhet utanför EES kräver inga ytterligare lagstiftningsåtgärder.</P>
<P class="p1073 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p561 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p26 ft2">360</P>
</DIV>
<DIV id="page_361">
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<P class="p307 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning Prop. 2015/16:9 mot den.</P>
<P class="p122 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artikel 177.1 i Solvens II- direktivet finns bestämmelser om att medlemsländerna ska underrätta kommissionen om alla svårigheter av allmän natur som deras försäk- ringsföretag mött vid etablering och utövande av verksamhet i ett tredjeland eller vid pågående verksamhet i ett tredjeland.</SPAN></P>
<P class="p283 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.44 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">ändras artikel 177.1 i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> på det sättet att medlemländerna – förutom att underrätta kommissionen om eventuella svårigheter i tredjeland – även ska underrätta Eiopa. Ändringen kräver inga ytterligare lagstiftnings- åtgärder (se avsnitt 17.3.7 och 17.3.8).</SPAN></P>
<P class="p888 ft114">17.3.10 Konfidentiell information och informationsutbyte</P>
<P class="p889 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om konfidentiell informa- tion och informationsutbyte i Solvens <NOBR>II-direktivet</NOBR> tillgodoses redan av bestämmelser i offentlighets- och sekretesslagen.</P>
<P class="p480 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga invändningar mot bedömningen.</P>
<P class="p122 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p122 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p420 ft46">Skälen för regeringens bedömning</P>
<P class="p1074 ft47">Bestämmelser om att konfidentiell information endast får användas i tjänsten eller för vissa särskilt angivna ändamål</P>
<P class="p313 ft4">Enligt Solvens <NOBR>II-direktivet</NOBR> får tillsynsmyndigheter som erhåller konfidentiell information av visst slag endast använda informationen i tjänsten eller för vissa särskilt angivna ändamål (artikel 67).</P>
<P class="p122 ft2">Bestämmelsen har stora likheter med artikel 16.4 i konsoliderade livdirektivet, 16.4 i tredje skadedirektivet och artikel 27 i återförsäkrings- direktivet. Dessa artiklar är genomförda i svensk rätt genom bestämmel- ser i sekretesslagstiftningen, numera <NOBR>7–10</NOBR> kap. offentlighets- och sekretesslagen (2009:400, OSL), se prop. 1994/95:184 s. 230. I samman- hanget bör även uppmärksammas bestämmelserna i 15 kap. 1 a § och 30 kap. 7 § OSL, som rör sekretess i det internationella samarbetet. Efter- som det inte är fråga om sakliga skillnader får bestämmelserna i artikel 67 anses vara genomförda genom gällande sekretesslagstiftning.</P>
<TABLE cellpadding=0 cellspacing=0 class="t124">
<TR>
<TD class="tr39 td356"><P class="p18 ft3">Informationsutbyte mellan tillsynsmyndigheter</P></TD>
<TD class="tr39 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td356"><P class="p18 ft2">Enligt artikel 68.1 i Solvens <NOBR>II-direktivet</NOBR> får de nationella bestämmel-</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">serna om konfidentiell information inte utgöra hinder för vissa former av</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">informationsutbyte. Vad som avses är bl.a. informationsutbyte mellan</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">tillsynsmyndigheterna i de olika medlemsstaterna, informationsutbyte</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">mellan tillsynsmyndigheterna på försäkringsområdet och tillsynsmyndig-</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">361</P></TD>
</TR>
<TR>
<TD class="tr49 td356"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_362">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">362</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">heterna för andra aktörer på det finansiella området samt aktörer med uppgifter på <NOBR>konkurs-,</NOBR> likvidations- eller redovisningsområdet eller informationsgivning till organ som administrerar tvångslikvidations- förfaranden eller garantifonder. De nationella bestämmelserna får inte heller hindra vissa former av informationsutbyte mellan medlems- staterna. Av artikeln framgår även att den information som tas emot ska omfattas av tystnadsplikt.</P>
<P class="p843 ft4">Bestämmelsen i artikel 68.1 har stora likheter med artikel 16.5 i konsoliderade livdirektivet, 16.4 och 16.5 i tredje skadedirektivet och artikel 28.1 i återförsäkringsdirektivet. Dessa artiklar har ansetts vara förenliga med bestämmelserna i sekretesslagstiftningen, numera offentlighets- och sekretesslagen (se prop. 1994/95:184 s. 230). Eftersom det inte är fråga om sakliga skillnader får bestämmelserna i artikel 68.1 anses vara genomförda genom gällande sekretesslagstiftning.</P>
<P class="p133 ft3">Informationsutbyte med vissa andra myndigheter m.m.</P>
<P class="p842 ft2">Enligt artikel 68.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> ska de nationella bestämmelserna om konfidentiell information inte utgöra hinder för vissa andra former av informationsutbyte. Vad som här avses är informations- utbyte mellan tillsynsmyndigheterna och myndigheter med tillsynsansvar på områdena för t.ex. likvidation och konkurs, myndigheter med tillsyns- ansvar på revisionsområdet samt oberoende aktuarier som utövar lagstad- gad tillsyn eller organ som övervakar dessa aktuarier. Medlemsstaterna ska ställa upp ett antal särskilda villkor kring informationsutbytet, bl.a. när det gäller tystnadsplikt (artikel 68.2 andra stycket).</P>
<P class="p252 ft2">Bestämmelserna i artikel 68.2 första och andra styckena har stora likheter med artikel 16.6 i konsoliderade livdirektivet, 16.5 a i tredje skadedirektivet och artikel 28.2 i återförsäkringsdirektivet. Även när det gäller bestämmelserna i artikel 68.2 första och andra styckena gör reger- ingen den bedömningen att några lagändringar inte är nödvändiga, efter- som bestämmelserna i allt väsentligt överensstämmer med den äldre EU- regleringen som tidigare bedömts vara förenlig med den svenska regleringen. Bestämmelser som avser nu aktuellt informationsutbyte finns i offentlighets- och sekretesslagen, se särskilt 7, 8 och 11 kap. i den lagen.</P>
<P class="p1075 ft2">Av artikel 68.2 tredje stycket följer att Sverige ska meddela kommis- sionen och andra medlemsstater vilka myndigheter, personer och organ som har tillåtelse att ta emot sådan information som avses i första stycket. Bestämmelsen är enligt regeringen inte av sådan art att den bör tas in i svensk lag utan bör genomföras genom föreskrifter på lägre nivå med stöd av den s.k. restkompetensen.</P>
<P class="p440 ft2">Bestämmelsen i artikel 68.3 har ingen direkt motsvarighet i den äldre regleringen. Enligt bestämmelsen ska bestämmelserna om konfidentiell information inte hindra medlemsstaterna från att tillåta informations- utbyte mellan tillsynsmyndigheterna och organ som är ansvariga för att upptäcka och utreda överträdelser av bolagsrättslig lagstiftning. Med- lemsstater som utnyttjar denna möjlighet måste enligt direktivet ställa upp ett antal särskilda villkor kring informationsutbytet, bl.a. när det gäller tystnadsplikt. Regeringen gör bedömningen att de nuvarande sekretessreglerna i och för sig medger informationsutbyte som har klara</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_363">
<DIV id="dimg1">
<INGENBILD zsrc="H3039363x1.jpg/" id="img1">
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<P class="p654 ft4">likheter med vad som anges i artikel 68.3, men menar samtidigt att den Prop. 2015/16:9 nuvarande svenska regleringen och fördelningen av uppgifter mellan</P>
<P class="p707 ft2">myndigheter inte medför att Sverige kan anses tillämpa den möjlighet som anges i första stycket i artikel 68.3. Regeringen föreslår följaktligen inte någon ändring av den nuvarande ordningen.</P>
<P class="p502 ft4">Det bör avslutningsvis särskilt noteras att Sverige enligt artikel 68.4 ska meddela kommissionen och de andra medlemsstaterna vilka myndig- heter, personer och organ som har tillåtelse att ta emot information avsedd att användas för att upptäcka och utreda överträdelser av bolagsrättslig lagstiftning. Bestämmelsen är inte av sådan art att den bör tas in i svensk lag.</P>
<P class="p1076 ft114">17.3.11 Enhetlighet i tillsynen</P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om att tillsynsmyndigheten i sin verksamhet ska beakta <NOBR>EU-dimensionen,</NOBR> beakta enhetligheten när det gäller tillsynsverktyg och tillsynsrutiner och ta vederbörlig hänsyn till Eiopas riktlinjer och rekommendationer tillgodoses redan av bestämmelser bl.a. i försäkringsrörelselagen och i förordningen med instruktion för Finansinspektionen.</P>
<P class="p673 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker bedömningen eller har inga invändningar mot den. <SPAN class="ft3">Finansinspektionen </SPAN>anser att bildan- det av Eiopa innebär att Finansinspektionen i större utsträckning än tidigare måste samarbeta och utbyta information med denna europeiska myndighet, som inte är en nationell behörig myndighet. Till skillnad från utredningen anser Finansinspektionen att denna väsentliga förändring bör regleras i lag genom en utvidgning av 14 kap. 3 § FRL.</P>
<P class="p69 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p67 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Enligt artikel 71.1 i Solvens II- direktivet ska medlemsstaterna se till att en </SPAN><NOBR><SPAN class="ft2">EU-dimension</SPAN></NOBR><SPAN class="ft2"> beaktas på lämpligt sätt i tillsynsmyndigheternas mandat. Medlemsstaterna ska även se till att de behöriga myndigheterna vid fullgörandet av sina skyldig- heter beaktar enhetligheten när det gäller tillsynsverktyg och tillsyns- rutiner vid tillämpningen av det nya regelverket och att medlemsstaterna för detta ändamål ska se till att tillsynsmyndigheten på sätt som anges i beslut 2009/79/EG deltar i Eiopas verksamhet och tar vederbörlig hänsyn till riktlinjer och rekommendationer från Eiopa (artikel 71.2). Skyldig- heten för Eiopa att, om så krävs, tillhandahålla icke rättsligt bindande riktlinjer och rekommendationer behandlas i artikel 71.3. I nämnda artikel behandlas även vissa andra skyldigheter för Eiopa.</SPAN></P>
<P class="p685 ft4">Bestämmelsen i artikel 71.3 är en bestämmelse som är riktad till Eiopa och inte till medlemsländerna, och behöver därför inte genomföras i svensk rätt.</P>
<P class="p975 ft2">363</P>
</DIV>
<DIV id="page_364">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">När det gäller bestämmelserna i artikel 71.1 och 71.2 anser regeringen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att vissa av bestämmelserna i artiklarna är mindre lämpliga att ta in i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">svensk lagtext. Bestämmelserna har till stora delar sina motsvarigheter i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">5 § förordning (2009:93) med instruktion för Finansinspektionen. Att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Finansinspektionen ska samarbeta med behöriga myndigheter och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Europeiska kommissionen följer även av 14 kap. 3 § FRL. När det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">särskilt gäller kravet på enhetlighet i tillsynen anser utredningen att ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sådant krav får anses följa redan av det krav på förvaltningsmyndigheter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">och andra som fullgör offentliga förvaltningsuppgifter att i sin verksam-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">het beakta allas likhet inför lagen samt iaktta saklighet och opartiskhet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">som finns i 1 kap. 9 § regeringsformen. Kraven på förvaltningsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">heter och andra i regeringsformen begränsas inte heller av nations-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">gränser. Vid sidan av det nu angivna torde tillkomsten av Eiopa och bl.a.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">de bindande tekniska standarder för tillsyn som myndigheten ska ta fram</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förenkla enhetlighet i tillsynen avsevärt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om att Finansinspektionen i sin</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">verksamhet ska beakta <NOBR>EU-dimensionen,</NOBR> beakta enhetligheten när det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">gäller tillsynsverktyg och tillsynsrutiner samt ta vederbörlig hänsyn till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Eiopas riktlinjer och rekommendationer får således anses tillgodosedda</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">av gällande rätt.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t125">
<TR>
<TD class="tr47 td123"><P class="p1077 ft34">17.4</P></TD>
<TD colspan=2 class="tr47 td120"><P class="p1 ft34">Tvistlösning</P></TD>
<TD class="tr47 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr47 td45"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td123"><P class="p834 ft115">17.4.1</P></TD>
<TD colspan=4 class="tr37 td402"><P class="p1 ft114">Tillsyn över filialer i en annan medlemsstat</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr55 td394"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr28 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får hänskjuta en fråga som</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td376"><P class="p50 ft2">rör ett förfarande av en annan behörig myndighet inom EES till</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td376"><P class="p50 ft2">Europeiska försäkrings- och tjänstepensionsmyndigheten för</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td376"><P class="p50 ft2">tvistlösning när det gäller tillsyn över ett försäkringsföretags filialer i</P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td403"><P class="p50 ft2">en annan medlemsstat.</P></TD>
<TD class="tr28 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td404"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr62 td377"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr29 td378"><P class="p72 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td378"><P class="p22 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td93"><P class="p38 ft2">ingens förslag.</P></TD>
<TD class="tr23 td71"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr23 td378"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p38 ft2">det.</P></TD>
<TD class="tr23 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td71"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td265"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td45"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td378"><P class="p22 ft3"><SPAN class="ft46">Skälen för förslaget: </SPAN><SPAN class="ft2">Genom </SPAN>artikel 2.6 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p38 ft2">två nya</P></TD>
<TD class="tr23 td32"><P class="p18 ft2">stycken</P></TD>
<TD class="tr23 td71"><P class="p38 ft2">i artikel 33 i</P></TD>
<TD class="tr23 td265"><P class="p268 ft2">Solvens <NOBR>II-direktivet.</NOBR></P></TD>
<TD class="tr23 td45"><P class="p22 ft2">I sistnämnd</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td93"><P class="p38 ft2">artikel finns sedan</P></TD>
<TD class="tr23 td71"><P class="p18 ft2">tidigare regler</P></TD>
<TD class="tr23 td265"><P class="p89 ft2">om tillsyn över filialer</P></TD>
<TD class="tr23 td45"><P class="p22 ft2">(platsunder-</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t70">
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">sökning) i en annan medlemsstat. Där anges att tillsynsmyndigheten i</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">hemmedlemsstaten får – efter att ha underrättat tillsynsmyndigheterna i</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">värdmedlemsstaten – på plats kontrollera de uppgifter som är nödvändiga</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">för den finansiella tillsynen över filialen. Värdlandsmyndigheten får</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">medverka i sådana kontroller.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p613 ft2">I det första nya stycket stadgas att om tillsynsmyndigheten i värdlandet</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">– efter en sådan begäran – inte kan eller vill medverka vid en sådan</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">undersökning, kan tillsynsmyndigheten i hemmedlemsstaten hänskjuta</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p112 ft2">frågan till Eiopa som i enlighet med artikel 19 i förordningen om</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">inrättandet av Eiopa kan ålägga den behöriga myndigheten att vidta en</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td76"><P class="p115 ft2">364</P></TD>
<TD class="tr28 td347"><P class="p112 ft2">specifik åtgärd.</P></TD>
</TR>
<TR>
<TD class="tr41 td347"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p769 ft4">En bestämmelse motsvarande 14 kap. 6 § FRL om platsundersökning Prop. 2015/16:9 hos ett försäkringsföretag föreslås nu (se avsnitt 17.3.5). I FRL bör</P>
<P class="p707 ft2">införas en bestämmelse om att Finansinspektionen får hänskjuta frågor som rör ett förfarande av en annan behörig myndighet inom EES till Eiopa för tvistlösning, i det fall som framgår av artikel 33 i Solvens II- direktivet.</P>
<P class="p1078 ft2">I det andra nya stycket hänvisas till artikel 21 i förordningen om inrättande av Eiopa när det gäller rätt för Eiopa att delta i behöriga myndigheters inspektioner på plats. Eftersom regeln följer redan av EU- förordningen, och för sin tillämpning inte tycks vara beroende av tillkommande regler, bör den inte genomföras nationellt. Stadgandet i Solvens <NOBR>II-direktivet</NOBR> är således endast av upplysningskaraktär (se prop. 2011/12:70 s. 56).</P>
<P class="p1079 ft123"><SPAN class="ft115">17.4.2</SPAN><SPAN class="ft136">Tillsyn över funktion och verksamhet som omfattas av uppdragsavtal</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får hänskjuta en fråga som rör ett förfarande av en annan behörig myndighet inom EES till Europeiska försäkrings- och tjänstepensionsmyndigheten för tvistlösning när det gäller kontroll av information.</P>
<P class="p1080 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p69 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p3 ft46">Skälen för regeringens förslag</P>
<P class="p935 ft3">Kontroll av information efter begäran av annan tillsynsmyndighet</P>
<P class="p692 ft4">Artikel 38 i Solvens <NOBR>II-direktivet</NOBR> innehåller regler om tillsyn över funk- tion och verksamhet som omfattas av uppdragsavtal.</P>
<P class="p67 ft2">Av artikel 34.5 och 34.7 i Solvens <NOBR>II-direktivet</NOBR> följer att tillsyns- myndigheterna ska ha befogenhet att göra undersökningar på plats i försäkringsföretagets lokaler och att detta även ska gälla hos företag som omfattas av uppdragsavtal.</P>
<P class="p502 ft2">Artikel 38.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> innehåller bestäm- melser om tillsynsmyndigheters rätt att genomföra inspektioner på plats i en tjänsteleverantörs lokaler, krav på underrättelse från en tillsyns- myndighet till de relevanta myndigheterna i en tjänsteleverantörs med- lemsstat innan den genomför inspektionen samt en upplysning om att medlemsstatens tillsynsmyndighet ska anses vara den relevanta myndig- heten om tjänsteleverantören inte är föremål för tillsyn. Andra stycket i artikel 38.2 innehåller bestämmelser om möjligheten för en tillsyns- myndighet att delegera utförandet av sådana inspektioner som avses i första stycket till tillsynsmyndigheten i den medlemsstat där tjänste- leverantören är etablerad.</P>
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<P class="p84 ft4">Artikel 38.1 c innehåller en bestämmelse om tillsynsmyndigheters faktiska förmåga att kunna utöva sina tillträdesrättigheter hos en tjänsteleverantör.</P>
<P class="p84 ft2">Det kan konstateras att det är mycket vanligt förekommande att försäkringsföretag lägger ut delar av sin verksamhet till uppdragstagare inom eller utom koncernen. Den utlagda verksamheten avser ofta väsent- liga delar av rörelsen, såsom kapitalförvaltning, administration, skade- reglering eller <NOBR>it-drift.</NOBR> Många uppdragstagare är inte finansiella institut och står därmed inte under tillsyn. Om Finansinspektionen i framtiden skulle sakna en uttrycklig rätt att göra platsundersökningar hos uppdrags- tagare på motsvarande sätt som hos försäkringsföretagen, skulle inspekt- ionens tillsyn försvåras avsevärt.</P>
<P class="p743 ft2">Bestämmelserna i artikel 38.2 har ingen motsvarighet i de äldre direk- tiven. Utredningen har förslagit att bestämmelserna bör tas in i före- skrifter på lägre nivå än lag. Nu sägs däremot i avsnitt 17.3.5 att det bör framgå av lag att Finansinspektionen får göra platsbesök hos uppdrags- tagare som försäkringsföretagen har lagt ut sin verksamhet till och att en bestämmelse om detta således bör införas i anslutning till stadgandet om platsundersökning i tillsynskapitlet (se 14 kap. 6 § FRL).</P>
<P class="p593 ft2">Bestämmelserna i direktivet om tillsynsmyndigheters underrättelser till behöriga myndigheter i det land där en tjänsteleverantör är etablerad innan tillsyn genomförs hos denne och om en tillsynsmyndighets begäran av biträde av tillsynsmyndigheten i det land där tjänsteleverantören är etablerad för genomförande av en inspektion hos leverantören tillgodoses redan i gällande rätt (se 14 kap. 3 § FRL).</P>
<P class="p593 ft2">När det gäller bestämmelsen i artikel 38.1 c – i den del den avser en tillsynsmyndighets möjlighet att kunna utöva de angivna tillträdesrättig- heterna – hanteras den frågan i avsnittet om företagsstyrning (avsnitt 15.12.1). Där föreslås att det i lag anges att ett försäkringsföretag som ingår ett uppdragsavtal ska vidta de åtgärder som krävs för att säkerställa att uppdragstagaren ger tillsynsmyndigheterna faktiskt tillträde till upp- dragstagarens lokaler.</P>
<P class="p593 ft2">I <SPAN class="ft3">artikel 2.9 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>läggs nu till två stycken i artikel 38.2 i Solvens <NOBR>II-direktivet.</NOBR> Som nämnts får tillsynsmyndigheten i hemmedlemsstaten – efter att ha underrättat tjänsteleverantörens tillsyns- myndighet – på plats utföra kontroller. Värdlandsmyndigheten får med- verka i sådana kontroller. I det första nya stycket stadgas att om tillsyns- myndigheten i värdlandet – efter en sådan begäran – inte kan medverka vid en undersökning, kan tillsynsmyndigheten i hemmedlemsstaten hänskjuta frågan till Eiopa som i enlighet med artikel 19 i förordningen om inrättandet av Eiopa kan ålägga den behöriga myndigheten att vidta en specifik åtgärd.</P>
<P class="p689 ft2">I FRL bör införas en bestämmelse om att Finansinspektionen får hänskjuta frågor som rör ett förfarande av en annan behörig myndighet inom EES till Eiopa för tvistlösning i det fall som framgår av artikel 38 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p92 ft4">I det andra nya stycket hänvisas till artikel 21 i förordningen om inrättande av Eiopa när det gäller rätt för Eiopa att delta i behöriga myndigheters inspektioner på plats. Eftersom regeln följer redan av EU- förordningen, och för sin tillämpning inte tycks vara beroende av till- kommande regler, bör den – som nämnts i föregående avsnitt – inte</P>
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<P class="p654 ft31">genomföras nationellt. Stadgandet i Solvens <NOBR>II-direktivet</NOBR> är således Prop. 2015/16:9 endast av upplysningskaraktär (se prop. 2011/12:70 s. 56).</P>
<P class="p771 ft114"><SPAN class="ft115">17.4.3</SPAN><SPAN class="ft135">Försäkringsföretag som inte följer rättsregler</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får hänskjuta en fråga som rör ett förfarande av en annan behörig myndighet inom EES till Europeiska försäkrings- och tjänstepensionsmyndigheten för tvistlös- ning när det gäller överträdelse av beslut om rättelse.</P>
<P class="p772 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p69 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artiklarna 155 och 158 i Solvens II- direktivet finns regler om rättelse när ett försäkrings- respektive återför- säkringsförtetag inte följer rättsregler i en värdmedlemsstat (företaget bedriver direkt gränsöverskridande verksamhet eller verksamhet i värd- medlemsstaten genom filial).</P>
<P class="p69 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.39 <SPAN class="ft2">och </SPAN>2.40 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs tvistlös- ningsmöjligheter i artiklarna 155 och 158 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet.</SPAN></NOBR><SPAN class="ft2"> Där sägs att tillsynsmyndigheten i hem- eller värdmedlemsstaten får hän- skjuta det tvistiga ärendet till Eiopa.</SPAN></P>
<P class="p10 ft4">I FRL och i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige bör införas en bestämmelse om att Finansinspektionen får hänskjuta en fråga som rör ett förfarande av en annan behörig myndighet inom EES till Eiopa för tvistlösning när det gäller överträdelse av beslut om rättelse.</P>
<P class="p1081 ft103"><SPAN class="ft84">17.5</SPAN><SPAN class="ft154">Skyldighet för revisorer att rapportera förhållanden som kan innebära att företaget brister i uppfyllandet av solvens- eller minimikapitalkravet m.m.</SPAN></P>
<P class="p1025 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>De nu gällande reglerna om revisorers och sär- skilda granskares rapporteringsskyldighet kompletteras med skyldig- het för dessa att genast rapportera till Finansinspektionen om de vid fullgörandet av sitt uppdrag i ett försäkringsföretag får kännedom om förhållanden som kan innebära att företaget brister i uppfyllandet av solvens- eller minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag från försäk- ringsrörelselagens tillämpningsområde beroende på storlek.</P>
<P class="p1082 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>I övrigt tillgodoser befintlig lagstiftning Solvens <NOBR>II-direktivets</NOBR> bestämmelser om rapporteringsskyldighet för externrevisorer.</P>
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<P class="p84 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer i huvudsak med regeringens förslag och bedömning. Utredningens förslag innehåller inte krav på rapportering av brister i uppfyllandet av kapitalkravet i ett mindre försäkringsföretag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har inga invändningar mot dem. <SPAN class="ft3">Finansinspektionen </SPAN>anser att det bör tydliggöras i lagen att en revisor eller en särskild granskare för ett försäkringsföretag, även ska rapportera eventuella väsentliga regelöverträdelser som denne har fått kännedom om på annan väg än vid direkt utförande av uppdraget. Det väsentliga är att informa- tionen förs vidare till Finansinspektionen, oavsett hur den ansvarige revisorn eller den särskilda granskaren har fått informationen. Vad gäller solvens är det också viktigt att upptäckt av tidigare brister rapporteras, eftersom det kan kräva tillsynsåtgärder för att säkerställa att försäkrings- tagarnas intressen inte är hotade.</P>
<P class="p593 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer i huvudsak med regeringens förslag och bedömning. Förslaget och bedömningen innehåller inte krav på rapportering av brister i uppfyllandet av kapitalkravet i ett mindre försäkringsföretag.</SPAN></P>
<P class="p743 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Enligt Solvens II- direktivet ska medlemsstaterna föreskriva en skyldighet för revisorer som utför lagstadgad revision att omgående till tillsynsmyndigheterna rappor- tera vissa uppgifter och beslut som de fått kännedom om vid utförandet av sitt uppdrag och som riskerar att få vissa särskilt angivna konsekven- ser, t.ex. påtaglig överträdelse av lagar som särskilt reglerar bedrivandet av försäkringsverksamhet (artikel 72).</SPAN></P>
<P class="p743 ft4">Ytterligare exempel anges i artikel 72.1 d och e. Revisorn ska enligt dessa bestämmelser rapportera bristande uppfyllelse av solvenskapital- kravet samt av minimikapitalkravet.</P>
<P class="p84 ft2">Bestämmelserna i artikel 72.1 <NOBR>a–c</NOBR> har stora likheter med bestämmelser i äldre direktiv som har genomförts genom bestämmelser i nuvarande 14 kap. 12 § FRL. Regeringen anser därför att det inte finns något behov av lagändringar till följd av att innehållet i artikel 72.1 <NOBR>a–c.</NOBR> Av artikel 72.1 a samt 72.1 andra stycket framgår att en revisorer omgående ska rapportera uppgifter eller beslut till tillsynsmyndigheten som ”de har fått kännedom om vid utförandet av sitt uppdrag”.</P>
<P class="p92 ft2">När det däremot gäller artikel 72.1 d och e, som handlar om rapporte- ringsskyldighet för revisorer vid bristande uppfyllelse av solvenskapital- kravet eller minimikapitalkravet, saknas motsvarighet i den äldre regle- ringen. Den nya rapporteringsskyldigheten är central för skyddet av för- säkringstagare och andra ersättningsberättigade, och bestämmelsen bör tas in i den svenska lagen genom en utökning av den nuvarande rappor- teringsskyldigheten enligt 14 kap. 12 § FRL. Regeringen anser till skill- nad från <SPAN class="ft3">Finansinspektionen </SPAN>att det inte är lämpligt att den rapporterings- skyldighet som åläggs revisorer ska utvidgas till att avse uppgifter som revisorn fått kännedom om även utanför utförandet av sitt uppdrag. Någon sådan utvidgad rapporteringsskyldighet följer inte heller av direk- tivet. Regeringen anser däremot att lagbestämmelsens krav lämpligen</P>
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<P class="p654 ft4">även ska omfatta ett rapporteringskrav avseende tidigare brister i kapital- Prop. 2015/16:9 kravet.</P>
<P class="p69 ft2">Ett försäkringsföretag av en viss mindre storlek får beviljas undantag från bestämmelserna i FRL om solvens, företagsstyrning och offentliggörande (se avsnitt 6.4). Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka bestämmelser som ska gälla för dessa mindre försäkringsföretag. Bemyndigandet avser kompletterande, alternativa bestämmelser inom de ramar som anges i de bestämmelser som det hänvisas till, dvs. solvens, företagsstyrning och offentliggörande. Det är lämpligt att nu aktuell rapporteringsskyldighet även omfattar brister i uppfyllandet av ett kapitalkrav som enligt dessa regler ska uppfyllas av ett mindre försäkringsföretag.</P>
<P class="p1084 ft86"><SPAN class="ft84">17.6</SPAN><SPAN class="ft141">Tillsynen över de försäkringstekniska avsättningarna</SPAN></P>
<P class="p1085 ft123"><SPAN class="ft115">17.6.1</SPAN><SPAN class="ft136">Lämplig nivå på de försäkringstekniska avsättningarna</SPAN></P>
<P class="p1086 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>På begäran av Finansinspektionen ska ett för- säkringsföretag lämna en rapport till inspektionen som utvisar att nivån på de försäkringstekniska avsättningarna är lämplig samt att beräkningen av dem utförs med relevanta metoder och med adekvata statistiska underlag.</P>
<P class="p954 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Om ett försäkringsföretags beräkning av de försäkringstekniska avsättningarna inte uppfyller kraven om detta i försäkringsrörelselagen eller i föreskrifter avseende detta, får Finans- inspektionen enligt gällande rätt ingripa. Genom denna möjlighet till ingripande tillgodoses kravet i artikel 85 i Solvens <NOBR>II-direktivet</NOBR> om krav på ökning av de försäkringstekniska avsättningarna.</P>
<P class="p685 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer med regering- ens förslag och bedömning.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har ingen invändning mot dem.</P>
<P class="p67 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer med regeringens förslag och bedömning.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har inga invändningar mot dem.</P>
<P class="p67 ft46">Skäl för regeringens förslag och bedömning: <SPAN class="ft2">Enligt Solvens II- direktivet ska ett försäkringsföretag, efter begäran från tillsynsmyndig- heten, kunna visa att nivån på företagets försäkringstekniska avsättningar är lämplig och att de metoder som används är tillämpliga och relevanta samt att underliggande statistiska data är adekvata (artikel 84).</SPAN></P>
<P class="p69 ft2">Av artikel 85 framgår att om ett försäkringsföretags beräkning av de försäkringstekniska avsättningarna inte uppfyller kraven i artiklarna <NOBR>76–83,</NOBR> får tillsynsmyndigheterna kräva att beloppen ska ökas så att det motsvarar en nivå som fastställts enligt dessa artiklar. I artiklarna <NOBR>76–83</NOBR></P>
<P class="p523 ft2">återfinns alla centrala bestämmelser kring beräkningen av de försäkrings-</P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">tekniska avsättningarna. Av artikel 85 framgår även att ökningen inte får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gå utöver den nivå som gäller enligt artiklarna <NOBR>76–83.</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Bestämmelsen i artikel 84 har ingen direkt motsvarighet i de äldre</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktiven och är av sådan art att den enligt regeringens mening bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">införas i lag. Som utredningen konstaterar skulle Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eventuellt kunna infordra de relevanta uppgifterna inom ramen för sina</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">allmänna tillsynsbefogenheter (se 14 kap. 5 § FRL). Eftersom de uppgif-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ter som ska kunna efterfrågas av Finansinspektionen är preciserade och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det nya regelverket även innefattar möjligheter för tillsynsmyndigheten</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att genomföra tillsynsåtgärder genom att kräva en ökning av de försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ringstekniska avsättningarna, får det emellertid anses lämpligt att införa</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">en <SPAN class="ft3">specifik rapporteringsskyldighet </SPAN>för försäkringsföretaget. En skyldig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">het som inte ska sammanblandas med annan obligatorisk rapportering.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Finansinspektionen har redan genom befintligt regelverk (nuvarande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">16 kap. 1 § FRL) möjlighet att ingripa bl.a. om ett försäkringsföretag har</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">åsidosatt sina skyldigheter enligt FRL. Denna möjlighet bör givetvis</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kvarstå. Någon särskild lagstiftningsåtgärd för att genomföra artikel 85</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">när det gäller krav på ökning av de försäkringstekniska avsättningarna</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">behövs därför inte.</P></TD>
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<P class="p1087 ft123">17.6.2 När förutsättningarna för en tillämpning av matchningsjustering inte längre är uppfyllda</P>
<P class="p759 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett försäkringsföretag inte längre uppfyller villkoren för användning av matchningsjustering, ska Finansin- spektionen förelägga företaget att åtgärda bristerna inom två månader från dagen då villkoren inte längre var uppfyllda. Om bristerna inte åtgärdas inom två månader, ska företaget föreläggas att omedelbart upphöra med användningen av matchningsjustering.</P>
<P class="p1088 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p508 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.23 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">införs det – genom den nya artikel 77b.2 andra och tredje meningarna i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> – bestämmelser om vad som ska gälla när ett försäkringsföretag inte längre uppfyller kraven för att få tillämpa matchningsjusteringen.</SPAN></P>
<P class="p508 ft4">Eftersom de nya bestämmelserna har karaktär av tillsynsåtgärd av korrigerande natur bör de tas in lag. Bestämmelserna bör utformas efter mönster från övriga sådana bestämmelser om tillsyn.</P>
<P class="p506 ft4">Om ett försäkringsföretag inte längre uppfyller villkoren för användning av matchningsjustering, ska Finansinspektionen förelägga företaget att åtgärda bristerna inom två månader från dagen då villkoren inte längre var uppfyllda. Om bristerna inte åtgärdas inom två månader, ska företaget föreläggas att omedelbart upphöra med användningen av matchningsjustering.</P>
<P class="p437 ft2">370</P>
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<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr1 td85"><P class="p854 ft115">17.6.3</P></TD>
<TD class="tr1 td368"><P class="p18 ft114">Rapporteringskrav och översyner</P></TD>
<TD class="tr1 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td234"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Bestämmelser om vilken rapportering som</P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ska lämnas av de olika <NOBR>EU-institutionerna</NOBR> föranleder inga lagstift-</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ningsåtgärder.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Skyldigheten för Finansinspektionen att rapportera vissa uppgifter</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">till Europeiska försäkrings- och tjänstepensionsmyndigheten omfattas</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">av den utvidgade samarbetsbestämmelsen i försäkringsrörelselagen.</P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td234"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr29 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens bedömning.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.23 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II-</SPAN></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2"><SPAN class="ft3">direktivet </SPAN>införs det genom en ny artikel 77f i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">bestämmelser om vissa översyner och krav på lämnande av rapporter med</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">anledning av det s.k. <NOBR>LTGA-paketet</NOBR> (åtgärder som rör behandling av</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">försäkringsprodukter med långfristiga garantier) som införs genom</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">omnibus <NOBR>II-direktivet.</NOBR> Bestämmelserna är i huvudsak riktade till Eiopa och</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kommissionen, men det finns också krav som är riktade till de nationella</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">tillsynsmyndigheterna.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2">Bestämmelser som riktar sig till Eiopa behöver inte genomföras i</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">nationell lagstiftning.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2">Skyldigheten för Finansinspektionen att rapportera vissa uppgifter till</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Eiopa omfattas av den utvidgade samarbetsbestämmelsen i FRL (se</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">avsnitt 17.3.7).</P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p686 ft34"><SPAN class="ft84">17.7</SPAN><SPAN class="ft133">Tillsynen över en intern modell</SPAN></P>
<P class="p1089 ft123"><SPAN class="ft115">17.7.1</SPAN><SPAN class="ft136">Kompletterande beräkning av solvenskapitalkravet</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>På begäran av Finansinspektionen ska ett för- säkringsföretag som använder en intern modell till inspektionen lämna en beräkning av solvenskapitalkravet med användning av standard- formeln samt en verifiering och kontroll av modellen.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Svensk Försäkring </SPAN>anser att Finansinspektionen endast ska kunna kräva en uppskattning av solvenskapitalkravet enligt standardformeln.</P>
<P class="p955 ft2">371</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt Solvens <NOBR>II-direktivet</NOBR> får till-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">synsmyndigheten, efter det att myndigheten gett ett försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sitt godkännande att tillämpa en intern modell, genom ett motiverat</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">beslut ålägga företaget att till myndigheten överlämna en skattning av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">solvenskapitalkravet som utarbetats i enlighet med standardformeln</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">(artikel 112.7).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Tillsynsmyndigheterna får kräva att försäkringsföretagen tillämpar sina</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">respektive interna modeller på relevanta referensportföljer med antagan-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">den som bygger på externa uppgifter för att verifiera kalibreringen av den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p22 ft2">interna modellen och kontrollera att dess specifikation överensstämmer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med allmänt accepterad marknadspraxis (artikel 122.4).</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Bestämmelserna i artiklarna 112.7 och 122.4 saknar motsvarighet i de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">äldre direktiven och bör tas in i svensk lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>anser att Finansinspektionen endast ska kunna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kräva en uppskattning av solvenskapitalkravet enligt standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Enligt regeringens mening bör det emellertid av tillsynsskäl stå</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Finansinspektionen fritt att fastställa omfattningen av beräkningen i varje</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">enskilt fall. Detta behövs för att bättre kunna jämföra resultatet av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">beräkning enligt den interna modellen med resultatet av en beräkning</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">enligt standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Krav på att Finansinspektionens beslut ska vara motiverade framgår av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bestämmelser i 20 § förvaltningslagen. Något behov av lagändring med</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">anledning av kravet på ett motiverat beslut i artikel 112.7 föreligger</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">således inte.</P></TD>
</TR>
</TABLE>
<P class="p1090 ft123">17.7.2 Bristande uppfyllande av kraven för att få använda en intern modell</P>
<P class="p759 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>På begäran av Finansinspektionen ska ett för- säkringsföretag som använder en intern modell, men som inte längre uppfyller kraven för att få använda en sådan, till inspektionen lämna en handlingsplan för hur företaget avser att inom skälig tid rätta till bristerna. En sådan plan behöver inte upprättas, om företaget kan visa att överträdelsen är ringa.</P>
<P class="p1044 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P>
<P class="p666 ft2">mot det.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Om ett försäkringsföretag, efter att ha fått tillsynsmyndighetens godkännande att använda en intern modell, inte längre uppfyller kraven enligt Solvens <NOBR>II-direktivet,</NOBR> ska företaget utan dröjsmål antingen förse tillsynsmyndigheterna med en plan för att på nytt uppnå överensstämmelse inom skälig tid eller visa att effekterna av den bristande överensstämmelsen är oväsentliga (artikel 118.1). Om planen inte genomförs, får tillsynsmyndigheterna kräva att företaget ska återgå</P>
<P class="p437 ft2">372</P>
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<P class="p117 ft31">till att beräkna solvenskapitalkravet enligt standardformeln (se artikel Prop. 2015/16:9 118.2). Dessa krav bör införas i lag.</P>
<P class="p784 ft34"><SPAN class="ft84">17.8</SPAN><SPAN class="ft133">Statistik kring verksamhet över gränserna</SPAN></P>
<P class="p1091 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Förändringar i den närmare uppdelningen av den statistik som rör verksamhet över gränserna som ett försäkringsföretag ska lämna till Finansinspektionen bör genomföras genom föreskrifter på lägre nivå än lag.</P>
<P class="p388 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p122 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p122 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p122 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> finns bestämmelser om att försäkringsföretag som bedriver verksamhet över gränserna ska lämna viss statistik kring sin verksamhet till sin tillsyns- myndighet (artikel 159). Uppgifterna ska vara uppdelade efter de indel- ningar av olika slag som finns i bilagorna II och V till direktivet.</SPAN></P>
<P class="p122 ft2">Bestämmelsen är genomförd i svensk rätt genom bestämmelserna 14 kap. 5 § FRL om att ett försäkringsföretag ska lämna Finansinspekt- ionen de upplysningar om sin verksamhet som inspektionen begär. Nu föreslås dessutom att bemyndigandet i 14 kap. 18 § andra stycket 1 – om att regeringen eller den myndighet regeringen bestämmer får meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen enligt den bestämmelsen – utökas med föreskriftsrätt även beträffande när och hur de ska lämnas.</P>
<P class="p283 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.41 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">ersätts hänvisningar till bilagorna II och V i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> med hänvisningar till den indelning i affärsgrenar som finns i bilaga I till kommissionens delegerade förordning (EU) 2015/35.</SPAN></P>
<P class="p122 ft4">Som tidigare har nämnts framgår skyldigheten för försäkringsföretag att lämna statistiska uppgifter till Finansinspektionen av 14 kap. 5 § FRL i kombination med föreskrifter som meddelas av Finansinspektionen. De förändringar i uppdelningen av statistik som införs genom omnibus II- direktivet kräver ändringar i Finansinspektionens föreskrifter, men ingen lagstiftningsåtgärd.</P>
<TABLE cellpadding=0 cellspacing=0 class="t103">
<TR>
<TD class="tr47 td89"><P class="p31 ft84">17.9</P></TD>
<TD class="tr47 td343"><P class="p29 ft34">Ingripanden eller tillsynsåtgärder av</P></TD>
<TD class="tr47 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr39 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr39 td343"><P class="p29 ft34">korrigerande natur?</P></TD>
<TD class="tr39 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr49 td351"><P class="p18 ft48"> </P></TD>
<TD class="tr64 td138"><P class="p18 ft132"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Bestämmelsen i den nuvarande försäkrings-</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">rörelselagen om när Finansinspektionen ska ingripa ändras på så sätt</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">att inspektionen även ska ingripa vid åsidosättande av de styrdoku-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">ment som försäkringsföretaget ska ha och som har sin grund i</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">författningar som reglerar företagets verksamhet. Finansinspektionen</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">373</P></TD>
</TR>
<TR>
<TD class="tr49 td89"><P class="p18 ft48"> </P></TD>
<TD class="tr49 td343"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_374">
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<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">374</P>
</DIV>
<DIV id="id_2">
<P class="p1000 ft4">ska även ingripa om styrdokumenten inte längre är tillfredsställande med hänsyn till omfattningen och arten av företagets verksamhet.</P>
<P class="p1001 ft31">Dessutom införs vissa möjligheter tillsynsåtgärder av korrigerande natur.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Enligt utredningens förslag skulle ingripanden avseende riktlinjer omfatta endast de riktlinjer som framgår av FRL.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>påpekar att det i den föreslagna <NOBR>EU-förordningen</NOBR> finns ytterligare krav på att försäkrings- företag ska ha styrdokument och riktlinjer och att det inte heller kan uteslutas att andra författningar kan komma att innehålla sådana krav. Därmed bör bestämmelserna om tillsyn och ingripande, enligt inspektionen, inte begränsas enbart till styrdokument och riktlinjer enligt FRL, utan även utvidgas till andra författningar som reglerar företagets näringsverksamhet. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att kapitaltillägg inte i alla delar kan anses som ett ingripande från tillsynsmyndigheten – exempel- vis är kapitaltillägg på grund av att företagets riskprofil avviker från de antaganden som ligger till grund för standardformeln inte alls en reaktion från myndigheten på att företaget inte har följt en bestämmelse. Svensk försäkring hävdar vidare att kapitaltillägg vid brister i företagsstyrning däremot kan anses som ett ingripande, och att det därför kan anses som osäkert hur de typer av åtgärder som Finansinspektionen nu ges möjlig- het att tillämpa är att betrakta som en ingripande- eller tillsynsåtgärder i FRL:s mening.</P>
<P class="p440 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p324 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Svensk Försäkring </SPAN>anser att det bör preciseras att Finansinspektionens ingripande när det gäller åsidosättande av skyldigheter enligt företagets styrdokument ska begränsas till sådana styrdokument som omfattas av inspektionens tillsyn.</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Styrdokument</P>
<P class="p1092 ft2"><SPAN class="ft3">Finansinspektionen </SPAN>påpekar att det i den föreslagna <NOBR>EU-förordningen</NOBR> finns ytterligare krav på att försäkringsföretag ska ha styrdokument och riktlinjer. Det är därför lämpligt att – i likhet med vad som gäller för Finansinspektionens tillsyn – utvidga räckvidden för Finansinspektionens ingripandemöjligheter till att även avse företagets styrdokument som har sin grund i författningar som reglerar dess verksamhet. Lagen ska således möjliggöra ingripanden när någon av dessa styrdokument antingen åsido- satts eller inte längre är tillfredsställande med hänsyn till omfattningen och arten av företagets verksamhet. I enlighet med vad <SPAN class="ft3">Svensk Försäk- ring </SPAN>framhåller bör möjligheten till ingripande begränsas till de styr- dokument som omfattas av Finansinspektionens tillsyn.</P>
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<TABLE cellpadding=0 cellspacing=0 class="t88">
<TR>
<TD class="tr39 td331"><P class="p18 ft3">Ingripanden eller tillsynsåtgärder av korrigerande natur?</P></TD>
<TD class="tr39 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr25 td331"><P class="p18 ft2">Genom Solvens <NOBR>II-direktivet</NOBR> införs en rad bestämmelser som ger tillsyns-</P></TD>
<TD class="tr25 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">myndigheten befogenheter att i olika skeden följa upp och kontrollera att</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">ett försäkringsföretag lever upp till solvenskapitalkravet. I olika bestäm-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">melser i direktivet uttrycks att tillsynsmyndigheten får agera då ett för-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">säkringsföretags riskprofil avviker väsentligt från de antaganden som</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">ligger till grund för beräkning av detta solvenskrav. Det handlar om</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">möjligheter för tillsynsmyndigheten att besluta om kapitaltillägg, men</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">även om att besluta om att ett försäkringsföretag ska tillämpa s.k. före-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">tagsspecifika parametrar eller att företaget ska upphöra med att beräkna</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">sitt solvenskapitalkrav med standardformeln och i stället tillämpa en</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">intern modell eller vice versa. Kapitaltillägg får även beslutas om en</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">tillsynsmyndighet har funnit att ett företags företagsstyrningssystem</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">avviker från reglerna om företagstyrning i direktivet (se artiklarna 37,</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">110, 118 och 119).</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Som utredningen diskuterar och <SPAN class="ft3">Svensk Försäkring </SPAN>anför kan det anses</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">som osäkert hur dessa typer av åtgärder som Finansinspektionen nu ges</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">möjlighet att tillämpa är att betrakta som ingripande- eller</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">tillsynsåtgärder i FRL:s mening.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p43 ft2">Av skäl 26 och 27 i Solvens <NOBR>II-direktivet</NOBR> framgår emellertid att</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">utgångspunkten för att ställa adekvata kvantitativa krav inom försäk-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">ringssektorn är solvenskapitalkravet, att standardformen för solvenskapi-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">talkravet är avsedd att återspegla riskprofilen hos de flesta försäkrings-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">företagen samt att kapitaltillägg bör användas som en sista utväg när</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">andra tillsynsåtgärder är verkningslösa eller olämpliga. Nu nämnda åtgär-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">der är således att anse som tillsynsåtgärder av korrigerande natur, dvs.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">ska användas i tillsynen för att justera ett otillfredsställande solvenskapi-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">talkrav. Sådana åtgärder är aktuella när försäkringsföretagets riskprofil</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">väsentligt avviker från de antaganden som legat till grund för beräk-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">ningen av solvenskapitalkravet. Ingripanden däremot bör vara förbehållet</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">situationer när det har skett ett uttryckligt åsidosättande av försäkrings-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">företagets skyldigheter enligt författningar, bolagsordning eller stadgar</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p18 ft2">eller styrdokument.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p686 ft34"><SPAN class="ft84">17.10</SPAN><SPAN class="ft155">Tillsynsåtgärder av korrigerande natur</SPAN></P>
<P class="p1093 ft120"><SPAN class="ft115">17.10.1</SPAN><SPAN class="ft137">Beräkning enligt standardformeln vid bristande genomförande av plan</SPAN></P>
<P class="p907 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag som inte genomför en handlingsplan som avser åtgärdande av brister att uppfylla kraven att få använda en intern modell, ska efter beslut av Finansinspektionen beräkna solvenskapitalkravet med användning av standardformeln i stället för med en intern modell.</P>
<P class="p1094 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>berör inte den aktuella frågan<SPAN class="ft121">.</SPAN></P>
<P class="p1095 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p103 ft2">375</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det..</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag som inte längre</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">uppfyller kraven i artiklarna <NOBR>120–125</NOBR> på att få använda en intern modell</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska utan dröjsmål ge in en plan till tillsynsmyndigheten för att på nytt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">uppnå överensstämmelse inom skälig tid eller visa att effekterna av den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bristande överensstämmelsen är oväsentliga (artikel 118.1 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet). Av bestämmelserna i artikel 118.2 följer att tillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">heterna får kräva att ett försäkringsföretag som inte genomför den plan</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">som avses i artikel 118.1 i stället ska beräkna solvenskapitalkravet enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Bestämmelserna saknar motsvarighet i de äldre direktiven, och bör nu</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">införas i FRL. Som framgår av avsnitt 17.7.2 ska ett försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">som använder en intern modell, men som inte längre uppfyller kraven för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att få använda en sådan, till Finansinspektionen lämna en handlingsplan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">för hur företaget avser att inom skälig tid rätta till bristerna. En sådan</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">plan behöver inte upprättas, om företaget kan visa att överträdelsen är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ringa.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Genom bestämmelsen ges Finansinspektionen möjlighet att i sin</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">granskning följa upp och genomföra korrigerande tillsynsåtgärder i de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">fall ett företag som använder en intern modell inte länger uppfyller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kraven. När en plan som kommit inspektionen tillhanda inte genomförs</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">av försäkringsföretaget, bör Finansinspektionen således ha möjlighet att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">besluta att företaget ska beräkna sitt solvenskapitalkrav med tillämpning</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">av standardformeln i stället för en intern modell.</P></TD>
</TR>
</TABLE>
<P class="p1096 ft120">17.10.2 Krav på företagsspecifika parametrar vid beräkning av försäkringsrisk enligt solvenskapitalkravet</P>
<P class="p766 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett försäkringsföretags riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkningen av solvenskapitalkravet och det därför är olämpligt att beräkna detsamma enligt standardformeln, får Finansinspektionen besluta att försäkrings- företaget vid beräkningen av kapitalkravet för riskkategorier som avser försäkringsrisk ska ersätta en undergrupp av parametrar enligt standardformeln med företagsspecifika parametrar.</P>
<TABLE cellpadding=0 cellspacing=0 class="t89">
<TR>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td347"><P class="p19 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p371 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>berör inte den aktuella frågan<SPAN class="ft46">.</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft46">Förslaget till utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft46">Skälen för regeringens förslag: <SPAN class="ft2">När det är olämpligt att beräkna</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2">solvenskapitalkravet i enlighet med standardformeln, på grund av att det</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2">berörda försäkringsföretagets riskprofil avviker väsentligt från de</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2">antaganden som ligger till grund för beräkningen enligt standardformeln,</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td76"><P class="p115 ft2">376</P></TD>
<TD class="tr24 td347"><P class="p19 ft2">får tillsynsmyndigheterna, genom ett motiverat beslut, kräva att det</P></TD>
</TR>
<TR>
<TD class="tr41 td347"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
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<P class="p536 ft4">berörda företaget ersätter en undergrupp av de parametrar som används i Prop. 2015/16:9 beräkningen enligt standardformeln med parametrar som är specifika för</P>
<P class="p1097 ft2">det företaget, när det beräknar teckningsriskmoduler för livförsäkring, skadeförsäkring och sjukförsäkring i enlighet med bestämmelserna om företagsspecifika parametrar i artikel 101.3 (artikel 110 första meningen i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p882 ft2">Bestämmelsen möjliggör för tillsynsmyndigheten att i vissa särskilda fall kräva användning av s.k. företagsspecifika parametrar. Detta skiljer sig från det fall då det enskilda försäkringsföretaget självt kan välja att ersätta en undergrupp av nämnda parametrar. Den situationen kräver även den Finansinspektionens godkännande, men är en valfri åtgärd för företaget, i motsats till förevarande bestämmelse som är en korrigerande tillsynsåtgärd från inspektionen.</P>
<P class="p883 ft2">Genom direktivets bestämmelser införs en rad tillsynsåtgärder som gör det möjligt för Finansinspektionen att noggrant bevaka och följa upp ett försäkringsföretags efterlevnad av solvenskapitalkravet. Bestämmelserna om företagsspecifika parametrar, krav på användning av intern modell samt i vissa delar kapitaltillägg förutsätter samtliga att företagets riskprofil avviker väsentligt ifrån de antaganden som legat till grund för beräkningen av solvenskapitalkravet. Genom dessa bestämmelser kan Finansinspektionen genomföra korrigerande tillsynsåtgärder i ett tidigare skede än då en direkt påvisbar brist i solvenskapitalkravet föreligger.</P>
<P class="p1098 ft2">Nu aktuell tillsynsåtgärd bör införas i lag. Att Finansinspektionens beslut ska vara motiverat följer redan av 20 § förvaltningslagen. Termerna ”teckningsrisk för <NOBR>skade-,</NOBR> liv- respektive sjukförsäkring” kan med fördel ersättas med ”riskkategorier som avser försäkringsrisk”. Bestämmelsen i artikel 110 andra meningen om att de företagsspecifika parametrarna ska beräknas på ett sådant sätt att företaget följer bestämmelserna i artikel 101.3 får anses som ett krav på att beräkningen av kapitalkravet enligt de nu aktuella bestämmelserna ska vara förenligt med den skyddsnivå som gäller för solvenskapitalkravet.</P>
<P class="p1099 ft123"><SPAN class="ft115">17.10.3</SPAN><SPAN class="ft146">Beräkning enligt en fullständig eller partiell intern modell i stället för med standardformeln</SPAN></P>
<P class="p1100 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett försäkringsföretags riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkning av standardformeln och det därför är olämpligt för företaget att beräkna solvenskapitalkravet enligt denna, får Finansinspektionen besluta att försäkringsföretaget ska använda en fullständig eller partiell intern modell för beräkning av solvenskapitalkravet.</P>
<TABLE cellpadding=0 cellspacing=0 class="t126">
<TR>
<TD class="tr4 td356"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>berör inte den aktuella frågan<SPAN class="ft46">.</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2"><SPAN class="ft46">Skäl för regeringens förslag: </SPAN>Tillsynsmyndigheten får kräva att ett</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">företag som beräknar sitt solvenskapitalkrav enligt standardformeln i</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">377</P></TD>
</TR>
<TR>
<TD class="tr49 td356"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_378">
<DIV id="dimg1">
<INGENBILD zsrc="H3039378x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">stället ska använda en intern modell för att beräkna solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">eller relevanta riskmoduler som ingår i det (artikel 119 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet). En förutsättning för att ett sådant krav ska kunna ställas från</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tillsynsmyndighetens sida är dock att det är olämpligt att beräkna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">solvenskapitalkravet i enlighet med standardformeln, eftersom det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">berörda företagets riskprofil avviker väsentligt från de antaganden som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ligger till grund för beräkningen enligt standardformeln. En tillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dighets beslut ska enligt den aktuella bestämmelsen meddelas i form av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ett s.k. motiverat beslut.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelsen i artikel 119 saknar motsvarighet i de äldre direktiven</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och bör införas i lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Krav på att Finansinspektionens beslut ska vara motiverade framgår av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">20 § förvaltningslagen.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">För att bestämmelsen ska aktualiseras ska ett företag som använder</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">standardformeln för att beräkna sitt solvenskapitalkrav ha kommit i en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">situation då det är olämpligt att fortsätta med detta då företagets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">riskprofil kommit att avvika väsentligt från de antaganden som legat till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">grund för beräkningen. Bestämmelsen ger Finansinspektionen möjlighet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att för det fall förutsättningarna är uppfyllda besluta om att ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ringsföretag upphör att beräkna sitt solvenskapitalkrav enligt standard-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">formeln och i stället tillämpar en fullständig intern modell eller partiell</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">sådan.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">17.10.4 Kapitaltillägg</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Under vissa förutsättningar får Finansinspekti- onen efter granskning besluta om ett tillägg till solvenskapitalkravet (kapitaltillägg) för ett försäkringsföretag.</P>
<P class="p944 ft2">Efter ett beslut om kapitaltillägg ska försäkringsföretagets solvens- kapitalkrav utgöras av summan av kapitaltillägget och solvenskapital- kravet beräknat i enlighet med standardformeln eller, om företaget har fått tillstånd att använda en intern modell, i enlighet med denna.</P>
<P class="p860 ft4">Ett beslut om kapitaltillägg ska omprövas minst en gång per år och beslutet ska ändras när de förhållanden som låg till grund för beslutet har ändrats.</P>
<P class="p926 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P>
<P class="p666 ft2">mot det.</P>
<P class="p561 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p561 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p1101 ft46">Skälen för regeringens förslag</P>
<P class="p1102 ft3">Kapitaltillägg enligt Solvens <NOBR>II-direktivet</NOBR></P>
<P class="p1103 ft4">Av skäl <NOBR>26–28</NOBR> i Solvens <NOBR>II-direktivet</NOBR> framgår att det är solvenskapital- kravet som är utgångspunkten för att ställa adekvata kvantitativa krav</P>
<P class="p666 ft125">inom försäkringssektorn. Tillsynsmyndigheterna bör därför endast under</P>
<P class="p26 ft2">378</P>
</DIV>
<DIV id="page_379">
<DIV>
<DIV id="id_1">
<P class="p242 ft2">särskilda omständigheter och i de fall som nämns i direktivet ha befogenhet att fastställa kapitaltillägg utöver solvenskapitalkravet. Stan- dardformeln för solvenskapitalkravet är avsedd att återspegla riskprofilen hos de flesta försäkringsföretagen, men det kan finnas vissa fall där standardformeln inte ger adekvat uttryck för en mycket speciell riskprofil hos ett företag. Att fastställa ett kapitaltillägg är en undantagsåtgärd och bör endast användas som en sista åtgärd när andra tillsynsåtgärder är verkningslösa eller olämpliga. Tillsynsmyndigheten bör se till att försäk- ringsföretaget avhjälper de brister som föranlett ett beslut om kapitaltillägg.</P>
<P class="p200 ft4">Enligt artikel 37 i Solvens <NOBR>II-direktivet</NOBR> får tillsynsmyndigheterna i särskilda fall fastställa ett krav på kapitaltillägg för ett försäkringsföretag. Detta ska ske efter tillsynens granskningsprocess i följande fall:</P>
<P class="p1104 ft2">Om tillsynsmyndigheten har funnit att företagets riskprofil avviker väsentligt från de antaganden som legat till grund för beräkningen av solvenskapitalkravet beräknat i enlighet med standardformeln, och kravet på att använda en intern modell är olämpligt eller har visat sig ineffektivt eller en fullständig eller partiell intern modell håller på att utarbetas.</P>
<P class="p1105 ft2">Om tillsynsmyndigheten har funnit att ett försäkringsföretags risk- profil avviker väsentligt från de antaganden som legat till grund för beräkningen av solvenskapitalkravet i enlighet med en fullständig eller partiell intern modell på grund av att vissa kvantifierbara risker inte beaktats i tillräcklig utsträckning och företaget inte inom skälig tid har anpassat modellen till föreliggande riskprofil, eller</P>
<P class="p1105 ft2">Om tillsynsmyndigheten har funnit att ett försäkringsföretags före- tagsstyrningssystem avviker väsentligt från kraven i direktivet och att avvikelserna medför att företaget inte kan garantera en korrekt identifiering, mätning, övervakning, hantering och rapportering av de risker som företaget är eller kan komma att bli exponerat för, och det är osannolikt att bristerna kan korrigeras inom skälig tid endast</P>
<P class="p1106 ft2">genom andra åtgärder.</P>
<P class="p244 ft2">I artikel 37.2 i direktivet anges att ett kapitaltillägg som avses i första stycket a och b ska beräknas så att det säkerställs att företaget uppfyller solvenskapitalkravet (artikel 101.3). Ett kapitaltillägg som avses i första stycket c ska vara proportionellt mot de betydande risker som föranledde tillsynsmyndigheten att besluta om kapitaltillägg.</P>
<P class="p244 ft4">Av artikel 37.3 i direktivet framgår att tillsynsmyndigheterna i de fall som avses i första stycket b och c ska se till att försäkringsföretaget vidtar alla ansträngningar för att avhjälpa de risker som ledde till ett beslut om kapitaltillägg.</P>
<P class="p164 ft2">I artikel 37.4 anges att tillsynsmyndigheterna ska granska ett beslutat krav på kapitaltillägg enligt artikel 37.1 minst en gång om året och upphäva det när företaget avhjälpt de brister som ledde till föreläggandet.</P>
<P class="p244 ft2">I artikel 37.5 anges att det <NOBR>icke-tillfredsställande</NOBR> solvenskapitalkravet ska ersättas med samma solvenskapitalkrav plus det kapitaltillägg som förelagts. I andra stycket anges att solvenskapitalkravet (trots punkt 1) inte ska innefatta det kapitaltillägg som förelagts i enlighet med punkt 1 c för beräkning av den riskmarginal som anges i artikel 77.5.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">379</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_380">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">380</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft4">Av artikel 37.6 framgår avslutningsvis att Europeiska kommissionen ska anta genomförandeåtgärder för att ytterligare specificera de omständigheter som innebär att ett krav på kapitaltillägg kan föreläggas och metoderna för beräkningen av ett sådant krav.</P>
<P class="p119 ft3">Förutsättningarna för Finansinspektionens beslut om kapitaltillägg</P>
<P class="p1015 ft2">Mot bakgrund av vad som anges i artikel 37 i Solvens <NOBR>II-direktivet</NOBR> anser regeringen att det finns anledning att föreslå att Finansinspektionen efter granskning får besluta om ett tillägg till solvenskapitalkravet (kapital- tillägg) för ett försäkringsföretag om</P>
<P class="p1107 ft2">företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkningen av solvenskapitalkravet enligt standard- formeln, och ett beslut om användning av en intern modell är olämp- ligt eller har visat sig sakna verkan, eller en fullständig eller partiell intern modell håller på att utarbetas (punkt 1),</P>
<P class="p1108 ft2">företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkningen av solvenskapitalkravet enligt en fullstän- dig eller partiell intern modell, till följd av att vissa kvantifierbara risker inte har beaktats i tillräcklig utsträckning och företaget inte inom skälig tid har anpassat modellen till sin riskprofil (punkt 2),</P>
<P class="p1107 ft2">företaget använder volatilitetsjustering, matchningsjustering eller de särskilda övergångsreglerna för den riskfria räntestrukturen enligt övergångsbestämmelserna och företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för justeringarna eller övergångsregleringen (punkt 3), eller</P>
<P class="p1107 ft2">företagets företagsstyrningssystem avviker väsentligt från kraven i försäkringsrörelselagen eller föreskrifter som har meddelats med stöd av den lagen, samtidigt som avvikelserna medför att företaget inte kan garantera en korrekt hantering och rapportering av de risker som</P>
<P class="p1109 ft4">företaget exponeras för och det är osannolikt att bristerna kan åtgärdas inom skälig tid (punkt 4).</P>
<P class="p224 ft4">Ett kapitaltillägg som avses i punkterna 1 och 2 ska beräknas så att det säkerställs att företaget uppfyller solvenskapitalkravet.</P>
<P class="p224 ft2">Ett kapitaltillägg som avses i punkt 3 ska vara proportionellt till de väsentliga risker som uppstår till följd av de avvikelser som har föranlett kapitaltillägget.</P>
<P class="p224 ft2">Ett kapitaltillägg som avses i punkt 4 ska beräknas så att det är proportionerligt mot de risker som föreligger på grund av bristerna i företagsstyrningssystemet.</P>
<P class="p224 ft2">Efter ett beslut om kapitaltillägg ska försäkringsföretagets solvens- kapitalkrav utgöras av summan av kapitaltillägget och solvenskapital- kravet beräknat i enlighet med standardformeln eller, om företaget har fått tillstånd att använda en intern modell, i enlighet med denna. Ett kapitaltillägg som beslutats med stöd av punkt 4 ska inte ingå i solvenskapitalkravet vid beräkning av riskmarginalen.</P>
<P class="p227 ft4">När kapitaltillägg beslutats enligt punkterna 2 eller 4 ska Finansin- spektionen förelägga försäkringsföretaget att vidta de åtgärder som behövs för att avhjälpa bristerna.</P>
<P class="p224 ft4">Ett beslut om kapitaltillägg ska omprövas minst en gång per år och ska ändras när de förhållanden som låg till grund för beslutet har ändrats.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_381">
<DIV>
<DIV id="id_1">
<P class="p26 ft3">Närmare om förutsättningarna för kapitaltillägg</P>
<P class="p923 ft2">Efter ett beslut om kapitaltillägg ska försäkringsföretagets solvenskapi- talkrav som nämnts utgöras av summan av kapitaltillägget och solvens- kapitalkravet beräknat i enlighet med standardformeln eller, om företaget har fått tillstånd att använda en fullständig eller partiell intern modell, i enlighet med denna. Ett kapitaltillägg som beslutats med stöd av punkten 3 ovan ska inte ingå i solvenskapitalkravet vid beräkning av riskmargi- nalen. Skälet till att behandla de två typfallen olika är att i punkterna 1 och 2 ovan avses fall då riskprofilen avviker från det av företaget gjorda antagandena vid fastställandet av solvenskapitalkravet. Således handlar det om befarade brister i beräkningen av detsamma. I enlighet härmed ska också det kapitaltillägg som beslutas utformas så att det de facto återskapar ett korrekt värderat solvenskapitalkrav. När det å andra sidan handlar om att kapitaltillägg beslutats för ett företag som har avsevärda brister i sitt företagsstyrningssystem, ska kapitaltillägget ställas i propor- tion till bristerna i företagsstyrningen.</P>
<P class="p200 ft2">När kapitaltillägg beslutats enligt punkterna 2 eller 3 ovan ska Finans- inspektionen förelägga försäkringsföretaget att vidta de åtgärder som behövs för att avhjälpa bristerna. Det som åsyftas är att i fallen då bristerna förekommer i en intern modell eller i ett företagsstyrnings- system så ankommer det på försäkringsföretaget att korrigera dessa så att bristen elimineras. Det omnämns i skälen till direktivet att för det fall standardformeln inte på ett korrekt sätt avspeglar ett företags specifika riskprofil kan kapitaltillägget vara kvar under följande år (skäl 27).</P>
<P class="p291 ft4">Ett beslut om kapitaltillägg ska omprövas minst en gång per år. Beslutet ska upphävas när företaget har avhjälpt bristerna som föranledde kapitaltillägget.</P>
<P class="p164 ft2">Den närmare innebörden av bestämmelserna om kapitaltillägg är att Finansinspektionen i vissa särskilt angivna situationer får möjlighet att använda en korrigerande tillsynsåtgärd. Detta bör avspeglas i kapitlet om tillsyn i FRL.</P>
<P class="p244 ft4">I skälen i direktivet anges att åtgärden att besluta om kapitaltillägg ska vara en sista utväg då andra tillsynsåtgärder har uttömts. Detta bör bedömas i kontexten av hur ingripande de olika åtgärderna är. Tillsyns- myndigheten bör emellertid primärt ha uttömt alla de andra tillsynsåt- gärderna som får anses relevanta för att komma tillrätta med avvikelserna i riskprofilen eller ha bedömt dessa som uppenbart verkningslösa eller olämpliga, innan kapitaltillägg beslutas (jfr skäl 27).</P>
<P class="p1110 ft47">Särskilt om kapitaltillägg när matchningsjustering, volatilitetsjustering eller övergångsregler används</P>
<P class="p1111 ft4">Enligt artikel 37 i Solvens <NOBR>II-direktivet</NOBR> får tillsynsmyndigheten i vissa särskilt uppräknade fall besluta om krav på kapitaltillägg. Som framgått ovan föreslås att dessa bestämmelser tas in i lag.</P>
<P class="p164 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.8 a <SPAN class="ft4">och </SPAN>b <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs det genom nya bestämmelser i artiklarna 37.1 d och 37.2 i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> en möjlighet att besluta om kapitaltillägg också i de fall då ett försäkrings- företag tillämpar matchningsjustering, volatilitetsjustering eller den särskilda övergångsregleringen för den riskfria räntestrukturen (i artikel 37.1 b görs endast en mindre justering av lydelsen). Enligt de nya</SPAN></P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">381</P>
</DIV>
</DIV>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">bestämmelserna (37.1 d i Solvens <NOBR>II-direktivet)</NOBR> får kapitaltillägg beslutas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">om tillsynsmyndigheten gör bedömningen att företagets riskprofil väsent-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ligt avviker från de antaganden som ligger till grund för justeringarna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">eller övergångsregleringen. Av de nya bestämmelserna (37.2 andra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stycket) framgår att kapitaltillägget ska vara proportionellt till de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">väsentliga risker som uppstår till följd av de avvikelser som har föranlett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kapitaltillägget.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Den nya grund för kapitaltillägg som införs genom omnibus II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet bör tas in i lag, i likhet med vad som har föreslagits när det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">gäller de övriga grunderna för kapitaltillägg. Lagtekniskt bör detta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lämpligen ske genom ett tillägg i den bestämmelse om kapitaltillägg som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">nu föreslås. Av tillägget bör tydligt framgå att kapitaltillägget är avsett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att utgöra en form av justering av kapitalkravet på grund av att företagets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">riskprofil väsentligt avviker från de antaganden som ligger till grund för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">justeringarna eller övergångsregleringen, till skillnad från kapitaltillägg</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som är avsett att utgöra en form av justering av kapitalkravet på grund av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">att företagets riskprofil väsentligt avviker från de antaganden som ligger</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">till grund för beräkningen av solvenskapitalkravet enligt standard-</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">formeln<SPAN class="ft3">.</SPAN></P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t116">
<TR>
<TD class="tr51 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td29"><P class="p97 ft84">17.11</P></TD>
<TD class="tr51 td405"><P class="p531 ft34">Solvenskapitalkravet – ingripanden</P></TD>
</TR>
<TR>
<TD class="tr47 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr47 td355"><P class="p18 ft114">17.11.1 Åtgärdsplan vid bristande uppfyllelse av</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td29"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td405"><P class="p1112 ft114">solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett försäkringsföretag inte uppfyller</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">solvenskapitalkravet, ska Finansinspektionen förelägga företaget att</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">inom två månader från dagen då bristerna konstaterades upprätta en</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">åtgärdsplan och överlämna planen till inspektionen för godkännande.</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p163 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr24 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td353"><P class="p101 ft2">meddela föreskrifter om innehållet i en åtgärdsplan.</P></TD>
</TR>
<TR>
<TD class="tr62 td352"><P class="p18 ft21"> </P></TD>
<TD colspan=2 class="tr63 td354"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td29"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td405"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p22 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inget att invända mot</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td405"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska inom två</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">månader från konstaterandet av den bristande efterlevnaden av solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kapitalkravet överlämna en realistisk åtgärdsplan till tillsynsmyndigheten</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">för godkännande (artikel 138.2 i Solvens <NOBR>II-direktivet).</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p22 ft2">I nu gällande FRL finns i 16 kap. 5 § ett krav på att Finansinspektionen</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ska förelägga ett försäkringsföretag som inte uppfyller de i lagen ställda</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kapitalkraven att upprätta en plan för att återställa en tillfredsställande</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">finansiell ställning. Föreläggandet kan riktas antingen mot försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td29"><P class="p18 ft2">företaget</P></TD>
<TD class="tr23 td405"><P class="p22 ft2">som sådant eller mot företagets styrelse och planen ska</P></TD>
</TR>
<TR>
<TD class="tr25 td35"><P class="p777 ft2">382</P></TD>
<TD colspan=2 class="tr25 td355"><P class="p18 ft2">inlämnas till inspektionen för godkännande.</P></TD>
</TR>
</TABLE>
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<P class="p769 ft4">Om ett försäkringsföretag konstaterar att företaget inte lever upp till Prop. 2015/16:9 solvenskapitalkravet eller riskerar att inte leva upp till kravet under de</P>
<P class="p707 ft2">kommande tre månaderna, ska tillsynsmyndigheten omedelbart under- rättas. Företaget ska, inom två månader från konstaterandet att företaget inte uppfyller solvenskapitalkravet, lägga fram en realistisk åtgärdsplan för godkännande av tillsynsmyndigheten. Inom sex månader ska nödvändiga åtgärder vidtas som innebär att solvenskapitalkrav åter uppfylls.</P>
<P class="p69 ft2">Utredningen föreslår att ett försäkringsföretag i nu beskriven situation ska komma in med en åtgärdsplan utan att detta förenas med ett före- läggande. Såsom motsvarande regelverk är utformat i dag ska Finansin- spektionen förelägga det enskilda försäkringsföretaget att inkomma med en plan för att åtgärda kapitalbristen. För en sådan ordning talar också det nya regelverkets struktur. I artikel 142.2 anges att om en tillsyns- myndighet <SPAN class="ft3">krävt </SPAN>en åtgärdsplan eller en finansiell saneringsplan så ska myndigheten inte utfärda ett visst intyg. Övervägande skäl talar således för en ordning där Finansinspektionen ska förelägga försäkringsföretaget att komma in med en åtgärdsplan.</P>
<P class="p673 ft2">Det föreslås således i en ny bestämmelse i FRL att om ett försäkringsföretag inte uppfyller solvenskapitalkravet, ska Finansinspekt- ionen förelägga företaget att inom två månader från dagen då bristerna konstaterades upprätta en åtgärdsplan och överlämna planen till inspekt- ionen för godkännande. Regeringen eller den myndighet som regeringen bestämmer bör få meddela föreskrifter om innehållet i en sådan åtgärdsplan.</P>
<P class="p1113 ft123"><SPAN class="ft115">17.11.2</SPAN><SPAN class="ft146">Krav på åtgärder när ett försäkringsföretag inte uppfyller solvenskapitalkravet</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett försäkringsföretag inte uppfyller solvenskapitalkravet, ska Finansinspektionen förelägga företaget att vidta nödvändiga åtgärder för att inom sex månader från dagen då bristen konstaterades åter uppfylla detta. Om det är lämpligt, får Finansinspektionen förlänga tidsfristen med tre månader.</P>
<P class="p916 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P>
<P class="p523 ft2">mot det.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Tillsynsmyndigheten ska kräva att ett försäkringsföretag som inte uppfyller solvenskapitalkravet vidtar nöd- vändiga åtgärder för att inom sex månader från konstaterandet av att solvenskapitalkravet inte efterlevdes avhjälpa denna situation, antingen genom att återupprätta den tidigare nivån på den medräkningsbara kapitalbas som täcker solvenskapitalkravet eller genom reduceringar i sin riskprofil för att följa solvenskapitalkravet (artikel 138.3 i Solvens II-</P>
<P class="p682 ft2">383</P>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">direktivet). Av artikelns andra stycke framgår att tillsynsmyndigheten får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förlänga tidsfristen med tre månader, om så är lämpligt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Enligt nuvarande16 kap. 5 § FRL ska Finansinspektionen förelägga ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försäkringsföretag som inte uppfyller de i lagen ställda kapitalkraven att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">upprätta en plan för att återställa en tillfredsställande finansiell ställning.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Föreläggandet kan riktas antingen mot försäkringsföretaget som sådant</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">eller mot företagets styrelse och planen ska inlämnas till inspektionen för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">godkännande.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Genom de nya bestämmelserna i artikel 138.3 avseende olika åtgärder i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">samband med att ett försäkringsföretag inte uppfyller de uppställda</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kraven på solvenskapital, införs ett regelverk som får anses motsvara de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tidigare bestämmelserna och som ger tillsynsmyndigheten befogenheter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att följa försäkringsföretagens finansiella ställning på nära håll. Till</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">skillnad från nu gällande regelverk kommer emellertid tillsynen och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingripandena att riktas mot de två olika kapitalkraven som uppställs i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Solvens <NOBR>II-direktivet,</NOBR> dels minimikapitalkravet, dels solvenskapital-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kravet. De aktuella direktivbestämmelserna bör tas in i lag. Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inspektionen ska således, för det fall att solvenskapitalkravet inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">uppfylls, förelägga ett företag att inom sex månader återställa företagets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">finansiella brist och åter uppfylla solvenskapitalkravet. Den angivna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tidsrymden kan dock om det är lämpligt kunna förlängas med ytterligare</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">tre månader.</P></TD>
</TR>
</TABLE>
<P class="p1114 ft123">17.11.3 Förlängd tidsfrist för återställande av solvenskapitalkravet</P>
<P class="p1115 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om Europeiska försäkrings- och tjänste- pensionsmyndigheten har meddelat att det föreligger exceptionella förhållanden och dessa förhållanden påverkar ett försäkringsföretag som är föremål för åtgärder på grund av bristande uppfyllelse av solvenskapitalkravet, får Finansinspektionen förlänga tidsfristen för återställande av det kravet med högst sju år.</P>
<P class="p1022 ft2">Ett försäkringsföretag ska under en sådan tidsfrist var tredje månad ge in en lägesrapport till Finansinspektionen. I lägesrapporten ska företaget redogöra för vilka åtgärder som har vidtagits och hur arbetet fortskrider med att åter uppfylla solvenskapitalkravet.</P>
<P class="p1022 ft4">Om ett försäkringsföretags lägesrapport visar att det inte har skett några väsentliga framsteg med att åter uppfylla solvenskapitalkravet under tiden från det att bristen konstaterades fram till dess rapporten gavs in, ska den förlängda tidsfristen upphöra att gälla.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>avviker från regeringens förslag. Utredningens förslag har sin grund i den bestämmelse i Solvens <NOBR>II-direktivet</NOBR> som senare har ändrats genom omnibus <NOBR>II-direktivet.</NOBR></P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p508 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p826 ft2">384</P>
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<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Tillsynsmyndigheten ska kräva att ett försäkringsföretag som inte uppfyller solvenskapitalkravet vidtar nöd- vändiga åtgärder för att inom sex månader från konstaterandet av att solvenskapitalkravet inte efterlevdes avhjälpa denna situation, antingen genom att återupprätta den tidigare nivån på den medräkningsbara kapi- talbas som täcker solvenskapitalkravet eller genom reduceringar i sin riskprofil för att följa solvenskapitalkravet (artikel 138.3 <SPAN class="ft3">första stycket </SPAN>i Solvens <NOBR>II-direktivet).</NOBR> Av artikeln framgår att tillsynsmyndigheten får förlänga tidsfristen med tre månader, om så är lämpligt (se föregående avsnitt).</P>
<P class="p689 ft2">Enligt artikel 138.4 <SPAN class="ft3">första stycket </SPAN>i Solvens <NOBR>II-direktivet</NOBR> får till- synsmyndigheten vid ett exceptionellt kursfall på finansmarknaderna förlänga den tidsperiod som avses i artikel 138.3 andra stycket med en lämplig period. Vid en sådan förlängning ska alla relevanta faktorer beaktas.</P>
<P class="p593 ft2">Av artikel 138.4 <SPAN class="ft3">andra stycket </SPAN>framgår att det berörda försäkringsföre- taget var tredje månad ska lämna in en lägesrapport till sin tillsynsmyn- dighet. I lägesrapporten ska företaget redogöra för vilka åtgärder som har vidtagits och hur arbetet fortskrider med att återskapa nivån på den medräkningsbara kapitalbasen enligt solvenskapitalkravet eller med att reducera riskprofilen för att följa solvenskapitalkravet.</P>
<P class="p593 ft2">Enligt artikel 138.4 <SPAN class="ft3">tredje stycket </SPAN>ska en förlängning av tidsfristen i första stycket inte längre gälla om en inlämnad lägesrapport visar att det inte har skett några väsentliga framsteg med att återskapa nivån på den medräkningsbara kapitalbasen enligt solvenskapitalkravet eller med att reducera riskprofilen för att följa solvenskapitalkravet, från det datum då bristen på efterlevnad av solvenskapitalkravet konstaterades till det datum då lägesrapporten inlämnades.</P>
<P class="p593 ft4">Genom <SPAN class="ft47">artikel 2.36 </SPAN>i <SPAN class="ft47">omnibus </SPAN><NOBR><SPAN class="ft47">II-direktivet</SPAN></NOBR><SPAN class="ft47"> </SPAN>sker ett flertal ändringar av, och tillägg till, de bestämmelser som finns i artikel 138.4 i Solvens II- direktivet.</P>
<P class="p84 ft2">Genom ett <SPAN class="ft3">nytt första stycke </SPAN>i artikel 138.4 sker fem olika förändringar. För det första ersätts hänvisningen till ”exceptionellt kursfall på finansmarknaderna” med en hänvisning till ”exceptionellt svåra förhållanden som påverkar försäkringsföretag som utgör en betydande del av marknaden eller berörds försäkringsklasser”. För det andra är det Eiopa (och inte de nationella tillsynsmyndigheterna) som – efter samråd med den Europeiska systemrisknämnden (ESRB) när så är lämpligt – ska fastställa när det föreligger exceptionellt svåra förhållanden. För det tredje klarläggs det att den förlängda tidsfristen endast ska gälla för de ”berörda företagen”. För det fjärde införs det ett klarläggande som innebär att tillsynsmyndigheten får förlänga den tidsperiod om tre månader som anges i artikel 148.3 andra stycket med en period på högst sju år. För det femte klargörs det att kravet på ”hänsyn till alla relevanta faktorer” inkluderar att hänsyn också tas till den genomsnittliga durationen i de försäkringstekniska avsättningarna.</P>
<P class="p610 ft4">Genom ett <SPAN class="ft47">nytt andra stycke </SPAN>i artikel 138.4 klargörs det att Eiopa – efter begäran från en berörd nationell tillsynsmyndighet – ska fastställa om det föreligger ”exceptionellt svåra förhållanden”. I samma stycke finns även bestämmelser om under vilka förutsättningar en nationell tillsynsmyndighet får begära ett fasställande av att det föreligger</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">”exceptionellt svåra förhållanden”, nämligen om de försäkringsföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som representerar en betydande del av marknaden eller berörda</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">affärsgrenar sannolikt inte kommer att kunna avhjälpa den bristande</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">efterlevnaden av solvenskapitalkravet. I det nya andra stycket klargörs</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">också när sådana förhållanden ska anses föreligga.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I ett <SPAN class="ft3">nytt tredje stycke </SPAN>finns bestämmelser om att Eiopa och de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">nationella tillsynsmyndigheterna regelbundet ska analysera om det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreligger ”exceptionellt svåra förhållanden” och att Eiopa – i samarbete</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med berörda nationella tillsynsmyndigheter – ska fastställa när dessa</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förhållanden ska anses ha upphört.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Det <SPAN class="ft3">nya fjärde stycket </SPAN>i artikel 138.4 motsvarar det tidigare andra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stycket i samma artikel, och det nya femte stycket motsvarar det tidigare</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tredje stycket.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">I de delar ändringarna i artikel 138 rör förutsättningarna för Finans-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inspektionens beslut om förlängning av tidsfristen bör ändringarna tas in</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i lag. Nyheterna i övrigt i denna artikel rör Eiopas samarbete med de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft22">berörda tillsynsmyndigheterna. För Finansinspektionens del regleras detta</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">samarbete i den utvidgade samarbetsbestämmelsen (se 17 kap. 3 § FRL).</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t116">
<TR>
<TD class="tr51 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td171"><P class="p167 ft84">17.12</P></TD>
<TD class="tr51 td252"><P class="p18 ft34">Minimikapitalkravet – ingripanden</P></TD>
</TR>
<TR>
<TD class="tr46 td35"><P class="p18 ft44"> </P></TD>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett försäkringsföretag inte uppfyller mini-</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">mikapitalkravet, eller ett kapitalkrav som ska uppfyllas av ett företag</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">som har beviljats undantag från försäkringsrörelselagens tillämpnings-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">område beroende på storlek, ska Finansinspektionen förelägga före-</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">taget att inom en månad från dagen då bristen konstaterades upprätta</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">en finansiell saneringsplan och överlämna planen till inspektionen för</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">godkännande.</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p163 ft2">Den finansiella saneringsplanen ska innehålla åtgärder som före-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">taget ska vidta för att inom tre månader från den dag då bristen konsta-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">terades åter uppfylla minimikapitalkravet eller ett kapitalkrav som ska</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">uppfyllas av ett företag som har beviljats undantag från försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">rörelselagens tillämpningsområde beroende på storlek,</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">förslag. Utredningens förslag omfattar inte kapitalkrav för mindre</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">försäkringsföretag.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">med regeringens förslag. Förslaget i utkastet till lagrådsremiss omfattar</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">inte kapitalkrav för mindre försäkringsföretag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>anser att upprättandet</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">av en finansiell saneringsplan vid bristande uppfyllelse av minimi-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kapitalkravet inte ska föregås av ett föreläggande från inspektionen.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Ett försäkringsföretag ska, inom en</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">månad från det att företaget konstaterats inte uppfylla minimikapital-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">kravet, överlämna en realistisk kortfristig finansiell saneringsplan till</P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p777 ft2">386</P></TD>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">tillsynsmyndigheten för godkännande (artikel 139.2 i Solvens II-</P></TD>
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<P class="p40 ft2">direktivet). Saneringsplanen ska visa hur företaget planerar att se till att minimikapitalkravet uppfylls inom tre månader från konstaterandet, vilket antingen kan ske genom att tillföra medräkningsbara egna medel till en nivå som minst motsvarar minimikapitalkravet eller genom reduceringar i företagets riskprofil.</P>
<P class="p743 ft2">Av artikel 143 följer att Europeiska kommissionen, när det är nödvän- digt för att förbättra överensstämmelsen, får besluta om genomförande- åtgärder för att ytterligare specificera finansiella saneringsplaner enligt artikel 139.2. Kommissionen ska därvid vara uppmärksam på att inte för- orsaka s.k. procykliska effekter.</P>
<P class="p593 ft2">Bestämmelserna i artikel 139.2 får i högre grad än regleringen avseende bristande solvenskapitalkrav anses motsvara artikel 20a 1 första stycket första meningen i första skadedirektivet, artikel 38.1 första meningen i konsoliderade livförsäkringsdirektivet och artikel 43.1 i återförsäkringsdirektivet. Dessa bestämmelser reglerade hur brister i de dåvarande kapitalkraven skulle hanteras (solvensmarginalen). De nämnda artiklarna har genomförts genom bestämmelser i nuvarande 16 kap. 5 § första stycket FRL. Bestämmelserna i artikel 139.2 bör därför lämpligen genomföras på så sätt att de ersätter nämnda bestämmelse i FRL.</P>
<P class="p846 ft2"><SPAN class="ft3">Finansinspektionen </SPAN>anser att upprättandet av en finansiell saneringsplan vid bristande uppfyllelse av minimikapitalkravet inte ska behöva föregås av ett föreläggande från inspektionen, utan att företaget i ett sådant läge ska upprätta en finansiell saneringsplan självmant. I sammanhanget måste konstateras att det åligger försäkringsföretaget att omedelbart underrätta Finansinspektionen, om företaget inte uppfyller minimikapitalkravet eller om det finns risk för detta under de närmaste tre månaderna. I likhet med vad som gäller för en åtgärdsplan vid bristande solvenskapitalkrav anser regeringen det därför lämpligt att Finansinspektionen ska förelägga försäkringsföretaget att ge in en finansiell saneringsplan. Eftersom det i förevarande fall avser brister i minimikapitalkravet är tidsfristerna kortare och tillsyns- och ingripande- åtgärderna skarpare än vad som är fallet vid bristande solvenskapitalkrav. Ett försäkringsföretag som brister i minimikapitalkravet kan således även bli föremål för förfoganderättsinskränkningar och återkallelse av tillstånd. När det gäller återkallelse av tillstånd till följd av bristande minimikapitalkrav har den finansiella saneringsplanen och efterlevnaden av densamma en central betydelse (se avsnitt 17.14).</P>
<P class="p603 ft2">Ett försäkringsföretag av en viss mindre storlek får beviljas undantag från FRL:s bestämmelser om solvens och offentliggörande (se avsnitt 6.4). Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka bestämmelser som ska gälla för dessa mindre försäkringsföretag. Det är lämpligt att nu aktuell bestämmelse även omfattar brister i uppfyllandet av ett kapitalkrav som ska uppfyllas av ett mindre försäkringsföretag.</P>
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<P class="p1116 ft86"><SPAN class="ft84">17.13</SPAN><SPAN class="ft156">Inskränkningar i ett försäkringsföretags förfoganderätt över tillgångar</SPAN></P>
<P class="p1117 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får begränsa ett försäkrings- företags förfoganderätt eller helt förbjuda företaget att förfoga över sina tillgångar i Sverige, om företaget inte uppfyller solvens- eller minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag från försäkringsrörelselagens tillämpningsområde beroende på storlek. I fråga om bristande uppfyllelse av solvenskapitalkravet krävs dessutom att det föreligger särskilda omständigheter som ger anledning att befara att företagets finansiella ställning kommer att försämras ytterligare.</P>
<P class="p1118 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>I övrigt tillgodoser befintlig lagstiftning Solvens <NOBR>II-direktivets</NOBR> bestämmelser om möjligheten för tillsynsmyn- digheten att, efter begäran från ett försäkringsföretags hemmedlems- stat eller annars, besluta om inskränkningar i företagets förfoganderätt över dess tillgångar när det inte uppfyller solvens- eller minimikapi- talkravet. Detsamma gäller bestämmelser i direktivet om möjligheten för tillsynsmyndigheten att besluta om inskränkningar i ett försäk- ringsföretags förfoganderätt över sina tillgångar till följd av bristande uppfyllelse av kravet på försäkringstekniska avsättningar.</P>
<P class="p1119 ft46">Utredningens förslag och bedömning <SPAN class="ft2">överensstämmer i huvudsak med regeringens förslag och bedömning</SPAN>. <SPAN class="ft2">Utredningen föreslår att Finans- inspektionen även ska ges möjlighet att besluta förfoganderättsinskränk- ningar på egendom utanför svenskt territorium. Förslaget omfattar däre- mot inte ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag från försäkringsrörelselagens tillämpningsområde beroende på storlek.</SPAN></P>
<P class="p227 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har inga invändningar mot dem.</P>
<P class="p224 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer i huvudsak med regeringens förslag. Förslaget i utkastet till lagrådsremiss omfattar inte ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag från FRL:s tillämpningsområde beroende på storlek.</SPAN></P>
<P class="p227 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot dem.</P>
<P class="p420 ft46">Skälen för regeringens förslag och bedömning</P>
<P class="p437 ft3">Inskränkningar på Finansinspektionens initiativ</P>
<P class="p841 ft2">Tillsynsmyndigheten i försäkringsföretagets hemland får förbjuda före- taget att fritt förfoga över sina tillgångar, om företaget inte följer direk- tivets bestämmelser om försäkringstekniska avsättningar (artikel 137 i Solvens <NOBR>II-direktivet).</NOBR> Förbud får enligt artikeln endast meddelas efter det att tillsynsmyndigheten i hemlandet har underrättat tillsynsmyndig- heterna i värdmedlemsstaterna om sin avsikt. Enligt artikeln ska tillsyns- myndigheten i hemlandet också ange vilka tillgångar som ska omfattas av åtgärden.</P>
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<DIV>
<DIV id="id_1">
<P class="p877 ft2">Bestämmelserna i artikel 137 har stora likheter med artikel 20.1 i första skadedirektivet, artikel 37.1 i konsoliderade livdirektivet och artikel 42.1 i återförsäkringsdirektivet. Dessa artiklar har genomförts i svensk rätt genom bestämmelser i nuvarande 16 kap. 7 § FRL och 3 kap. 7 § LUFT och artikel 137 föranleder därför ingen ytterligare lagstiftningsåtgärd.</P>
<P class="p800 ft2">Av artikel 138.5 i direktivet framgår att tillsynsmyndigheten, i fall då företaget inte uppfyller solvenskapitalkravet, helt eller delvis får begränsa ett företags rätt att fritt förfoga över sina tillgångar, om särskilda omständigheter föreligger och tillsynsmyndigheten bedömer att det berörda företagets finansiella ställning kommer att ytterligare för- sämras. Den tillsynsmyndighet som beslutar om inskränkningar i före- tagets förfoganderätt ska underrätta tillsynsmyndigheterna i värdmed- lemsstaterna om alla åtgärder den har vidtagit. Dessa myndigheter ska, på begäran av tillsynsmyndigheten i hemmedlemsstaten, vidta samma åtgärder. Tillsynsmyndigheterna i hemmedlemsstaten ska också ange vilka tillgångar som ska omfattas av inskränkningarna.</P>
<P class="p92 ft2">Bestämmelserna i artikel 138.5 har stora likheter med artikel 20.2 andra stycket och 20.5 i första skadedirektivet, artikel 13.2 i tredje skadedirektivet, artikel 37.2 andra och femte styckena i konsoliderade livdirektivet och artikel 42.2 andra och fjärde styckena i återförsäkrings- direktivet. Dessa artiklar har genomförts genom bestämmelser i nuvarande 16 kap. 7 § FRL och 3 kap. 7 § LUFT. Det nuvarande regel- verket bör kompletteras så att Finansinspektionen ges möjlighet att ingripa genom förfoganderättsinskränkningar, om ett försäkringsföretag inte uppfyller solvenskapitalkravet och det föreligger särskilda omständig- heter som ger anledning att befara att företagets finansiella ställning kommer att försämras ytterligare.</P>
<P class="p874 ft2">Av bestämmelserna i artikel 139.3 i direktivet framgår att tillsyns- myndigheten i hemlandet, i fall då företaget inte uppfyller minimikapital- kravet, helt eller delvis får inskränka ett försäkringsföretags rätt att fritt förfoga över sina tillgångar. Den tillsynsmyndighet som beslutar om inskränkningar i företagets förfoganderätt ska underrätta tillsynsmyndig- heterna i eventuella värdländer om alla åtgärder den har vidtagit. Dessa myndigheter ska, på begäran av tillsynsmyndigheten i hemlandet, vidta samma åtgärder. Tillsynsmyndigheterna i hemlandet ska ange vilka till- gångar som ska omfattas av åtgärderna.</P>
<P class="p876 ft2">Bestämmelserna i artikel 139.3 har stora likheter med artikel 20.3 i första skadedirektivet, artikel 37.3 andra stycket i konsoliderade livdirek- tivet och artikel 42.3 andra stycket i återförsäkringsdirektivet. I dessa äldre direktiv utlöstes motsvarande ingripandeåtgärder när solvensmargi- nalen gick under garantibeloppet. Dessa artiklar har genomförts genom bestämmelser i nuvarande 16 kap. 7 och 12 §§ FRL samt 3 kap. 7 § LUFT. De nuvarande reglerna i FRL bör kompletteras så att Finansin- spektionen ges möjlighet att ingripa genom förfoganderättsinskränk- ningar om ett försäkringsföretag inte uppfyller minimikapitalkravet.</P>
<P class="p875 ft4">Ett försäkringsföretag av en viss mindre storlek får beviljas undantag från FRL:s bestämmelser om solvens och offentliggörande (se avsnitt 6.4). Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka bestämmelser som ska gälla för dessa mindre försäkringsföretag. Det är lämpligt att nu aktuell bestämmelse i</P>
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<DIV id="id_2">
<P class="p219 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">389</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_390">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">FRL även omfattar brister i uppfyllandet av ett kapitalkrav som ska</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">uppfyllas av ett mindre försäkringsföretag.</P></TD>
</TR>
<TR>
<TD class="tr37 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr37 td269"><P class="p18 ft3">Inskränkningar efter begäran från annan tillsynsmyndighet</P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td269"><P class="p18 ft2">Medlemsstaterna ska vidta de åtgärder som är nödvändiga i enlighet med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">nationell lagstiftning för att kunna förbjuda försäkringsföretag att fritt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förfoga över tillgångar som är belägna inom deras territorier om</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">företagets hemmedlemsstat begär det (artikel 140 i Solvens <NOBR>II-direktivet).</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">En sådan förfogandeinskränkning kan ske i de fall som anges i artiklarna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">137<SPAN class="ft157">−</SPAN>139 och 144.2 samt kan omfatta de tillgångar som hemmedlems-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">staten ska ange. I artiklarna <NOBR>137–139</NOBR> återfinns bestämmelser om möjlig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">heten att använda förfogandeförbud vid bristande efterlevnad av kraven</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">på försäkringstekniska avsättningar, solvenskapitalkravet respektive</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">minimikapitalkravet, och i artikel 144.2 återfinns bestämmelser om</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">möjligheten att använda förfogandeförbud i samband med återkallelse av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillstånd.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Sista ledet i artikel 140 måste rimligen förstås som en upplysning om</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">den skyldighet som hemmedlemsstaten har enligt artiklarna <NOBR>137–139</NOBR> och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">144.2, dvs. att ange vilka tillgångar som ska omfattas av förfogandeför-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">budet, och att den skyldigheten måste ha fullgjorts för att ett förbud ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kunna meddelas i Sverige.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Bestämmelserna i artikel 140 har stora likheter med artikel 20a.3 i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">första skadedirektivet, artikel 38.3 i konsoliderade livdirektivet och</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">artikel 43.4 i återförsäkringsdirektivet. Dessa artiklar har genomförts</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genom bestämmelser i 3 kap. 7 § LUFT och artikel 140 föranleder därför</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">ingen ytterligare lagstiftningsåtgärder.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t116">
<TR>
<TD class="tr51 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr51 td32"><P class="p91 ft34">17.14</P></TD>
<TD class="tr51 td248"><P class="p43 ft34">Återkallelse av tillstånd</P></TD>
</TR>
<TR>
<TD class="tr60 td169"><P class="p18 ft110"> </P></TD>
<TD colspan=2 class="tr64 td394"><P class="p18 ft132"> </P></TD>
</TR>
<TR>
<TD class="tr24 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen ska återkalla ett försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">ringsföretags tillstånd, om företaget inte uppfyller minimikapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">undantag från försäkringsrörelselagens tillämpningsområde beroende</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">på storlek och företagets finansiella saneringsplan är uppenbart</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">otillräcklig eller om företaget inte inom tre månader från den tidpunkt</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">då företaget inte längre uppfyllde minimikapitalkravet eller</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">kapitalkravet för mindre försäkringsföretag, har vidtagit de åtgärder</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">som finns angivna i en godkänd finansiell saneringsplan.</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p39 ft2">Ett försäkringsföretags tillstånd får återkallas, om företaget inte har</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">börjat driva sådan rörelse som tillståndet avser inom ett år från det att</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">tillståndet gavs eller om företaget inte har drivit försäkringsrörelse</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">under en sammanhängande tid av sex månader. Företagets tillstånd får</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">vidare återkallas, om företaget inte inom vissa tidsfrister har vidtagit</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">de åtgärder för att åter uppfylla solvenskapitalkravet som finns</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">angivna i en godkänd åtgärdsplan eller i annat fall allvarligt</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">åsidosätter gällande bestämmelser för verksamheten.</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p39 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Det krävs inga lagändringar med</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">anledning av bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om skyldigheten</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td169"><P class="p898 ft2">390</P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">för Finansinspektionen att underrätta tillsynsmyndigheterna i de</P></TD>
</TR>
<TR>
<TD class="tr55 td32"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td248"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_391">
<DIV id="dimg1">
<INGENBILD zsrc="H3039391x1.jpg/" id="img1">
</DIV>
<DIV>
<DIV id="id_1">
<P class="p1120 ft31">övriga medlemsländerna när ett försäkringsföretags tillstånd återkallas eller upphör.</P>
<P class="p291 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer i huvudsak med regeringens förslag och bedömning. Utredningens förslag beaktar inte särskilda kapitalkrav för mindre försäkringsföretag.</SPAN></P>
<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har inga invändningar mot dem.</P>
<P class="p164 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer i huvudsak med regeringens förslag och bedömning. Förslaget i utkastet till lagrådsremiss beaktar inte särskilda kapitalkrav för mindre försäkringsföretag.</SPAN></P>
<P class="p138 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p420 ft46">Skälen för regeringens förslag och bedömning</P>
<P class="p437 ft3">Bestämmelserna om när Finansinspektionen får återkalla ett tillstånd</P>
<P class="p750 ft4">Av bestämmelserna i artikel 144.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår när tillsynsmyndigheten i hemlandet <SPAN class="ft47">får </SPAN>återkalla ett tillstånd. Återkallelse får ske när det berörda företaget</P>
<P class="p938 ft2">inte utnyttjar tillståndet inom viss tid,</P>
<P class="p938 ft2">avstår från att utnyttja tillståndet,</P>
<P class="p938 ft2">inte längre bedriver verksamheten,</P>
<P class="p940 ft2">inte längre uppfyller villkoren för tillståndet eller</P>
<P class="p939 ft2">allvarligt åsidosätter sina skyldigheter enligt de bestämmelser som</P>
<P class="p1121 ft2">gäller för företaget.</P>
<P class="p164 ft2">Av bestämmelsen i artikel 144.1 andra stycket framgår när tillsyns- myndigheten i hemlandet <SPAN class="ft3">ska </SPAN>återkalla ett tillstånd. Återkallelse ska ske när det berörda företaget har brustit i efterlevnaden av minimikapital- kravet och tillsynsmyndigheten har funnit att den finansiella sanerings- planen är uppenbart otillräcklig eller när det berörda företaget inte har lyckats genomföra planen inom tre månader från det att den bristande efterlevnaden av minimikapitalkravet konstaterades.</P>
<P class="p303 ft2">Bestämmelserna i artikel 144.1 första stycket a– c har stora likheter med artikel 22.1 första stycket led a, b och d i första skadedirektivet, artikel 14 i tredje skadedirektivet, artikel 39.1 första stycket led a, b och d i konsoliderade livdirektivet och artikel 44.1 första stycket led a, b och d i återförsäkringsdirektivet. Dessa artiklar har genomförts genom bestämmelser i nuvarande 16 kap. <NOBR>8–10</NOBR> §§ FRL och i huvudsak är inte några ytterligare lagstiftningsåtgärder påkallade. Det finns dock anled- ning att i viss mån precisera återkallelsegrunden i artikel 144.1 c genom att i direkt i lag ange att Finansinspektionen får återkalla ett försäkrings- företags tillstånd om företaget inte inom viss angiven tidsfrist har vidtagit de åtgärder för att åter uppfylla solvenskapitalkravet som finns angivna i en godkänd åtgärdsplan eller i annat fall allvarligt åsidosätter gällande bestämmelser för verksamheten. Grunden för detta ställningstagande är den nya bestämmelsen i artikel 141 i Solvens <NOBR>II-direktivet</NOBR> som stadgar att om ett företags solvenssituation fortsätter att försämras ska tillsynsmyn- digheterna ha befogenheter att vidta alla åtgärder som är nödvändiga för att garantera försäkringstagarnas intressen när det rör sig om försäkrings-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">391</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_392">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">392</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">avtal. Detta gäller oberoende av åtgärder enligt artiklarna 138 och 139 om bristande efterlevnad av solvenskapitalkravet respektive minimikapi- talkravet.</P>
<P class="p224 ft2">Det finns vidare anledning att instämma i utredningens bedömning såvitt avser den nuvarande skyldigheten för Finansinspektionen i 16 kap. 9 § första stycket 2 och 4 FRL att återkalla ett företags tillstånd enbart av det skälet att företaget inte har börjat driva sådan rörelse som tillståndet avser inom ett år från det att tillståndet gavs, eller om företaget inte har drivit försäkringsrörelse under en sammanhängande tid av sex månader, att denna riskerar att vara onödigt begränsande. Av artikel 144.1 a i direktivet framgår dessutom att tillsynsmyndigheten <SPAN class="ft3">får </SPAN>återkalla ett tillstånd i dessa fall. De nuvarande bestämmelserna i FRL bör därför justeras så att Finansinspektionen inte som utgångspunkt måste återkalla ett tillstånd i de nu angivna fallen.</P>
<P class="p228 ft3">Bestämmelserna om när Finansinspektionen ska återkalla ett tillstånd</P>
<P class="p842 ft2">Bestämmelserna i artikel 144.1 andra stycket om återkallelse av tillstånd när ett försäkringsföretag inte uppfyller minimikapitalkravet har ingen direkt motsvarighet i de äldre direktiven, och ska därför införas i svensk lag. Bestämmelsen genomförs lämpligast genom ett tillägg i den nu gällande lagregeln i FRL om när Finansinspektionen ska återkalla ett försäkringsföretags tillstånd.</P>
<P class="p440 ft2">Ett försäkringsföretag av en viss mindre storlek får beviljas undantag från FRL:s bestämmelser om solvens och offentliggörande (se avsnitt 6.4). Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka bestämmelser som ska gälla för dessa mindre försäkringsföretag. Det är lämpligt att nu aktuell bestämmelse om återkallelse av tillstånd även omfattar brister i uppfyllandet av ett kapitalkrav som ska uppfyllas av ett mindre försäkringsföretag.</P>
<P class="p420 ft3">Anmälan till tillsynsmyndigheterna i övriga medlemsländer m.m.</P>
<P class="p842 ft2">När ett tillstånd återkallas eller upphör ska tillsynsmyndigheten i hemlan- det, enligt bestämmelsen i artikel 144.2 första stycket, anmäla detta till tillsynsmyndigheterna i de övriga medlemsländerna. Dessa myndigheter ska enligt bestämmelsen vidta lämpliga åtgärder för att förhindra att försäkringsföretaget inleder ny verksamhet inom deras territorier. Enligt artikel 144.2 andra stycket ska tillsynsmyndigheten i hemlandet, tillsam- mans med tillsynsmyndigheterna i de övriga medlemsländerna, vidta alla de åtgärder som behövs till skydd för de försäkrades intressen, och särskilt inskränka företagets rätt att fritt förfoga över dess tillgångar i enlighet med artikel 140 i direktivet.</P>
<P class="p843 ft4">Bestämmelserna i artikel 144.2 har stora likheter med artikel 22.1 i första skadedirektivet, artikel 39.1 i konsoliderade livdirektivet och artikel 44.1 i återförsäkringsdirektivet. Dessa artiklar har genomförts genom bestämmelser i nuvarande 16 kap. 7 och 12 §§ FRL samt 3 kap 7 § LUFT och ytterligare lagstiftningsåtgärder med anledning av artikel 144.2 är enligt regeringens mening inte påkallade.</P>
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<TR>
<TD class="tr39 td331"><P class="p18 ft3">Krav på motivering av beslut</P></TD>
<TD class="tr39 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr25 td331"><P class="p18 ft2">Av bestämmelsen i artikel 144.3 framgår det att varje beslut att återkalla</P></TD>
<TD class="tr25 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">ett tillstånd ska innehålla en fullständig motivering och meddelas till det</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p18 ft2">berörda försäkringsföretaget, vilket tillgodoses av 20 § förvaltningslagen.</P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
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<P class="p1122 ft86">17.15 Anmälan om tillstånd och återkallelse av tillstånd</P>
<P class="p1123 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Kravet enligt Solvens <NOBR>II-direktivet</NOBR> om att beviljande och återkallelse av tillstånd att bedriva försäkringsrörelse ska anmälas till Europeiska försäkrings- och tjänstepensionsmyndig- heten kräver inte någon lagstiftningsåtgärd.</P>
<P class="p1124 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p882 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p882 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p882 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.3 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">införs en ny artikel 25 a i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet.</SPAN></NOBR><SPAN class="ft2"> Där anges att varje auktorisation eller återkallelse av auktorisation ska anmälas till Europeiska försäkrings- och tjänstepensionsmyndigheten (Eiopa) som sedan ska föra en förteckning över detta. Eiopa ska offentliggöra denna förteckning på sin webbplats och hålla den uppdaterad.</SPAN></P>
<P class="p1125 ft4">Solvens <NOBR>II-direktivet</NOBR> innehåller regler för beviljande respektive återkallelse av tillstånd. Beslut om detta fattas enligt FRL av Finansinspektionen. Den anmälningsskyldighet till Eiopa beträffande dessa beslut som införs genom Solvens <NOBR>II-direktivet</NOBR> föranleder ingen lagstiftningsåtgärd. En sådan regel bör i stället införas på förordningsnivå.</P>
<P class="p1126 ft86">17.16 Bemyndigande avseende innehållet i en åtgärdsplan och i en finansiell saneringsplan</P>
<P class="p1123 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i en åtgärdsplan och i en finansiell saneringsplan.</P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD class="tr4 td356"><P class="p1047 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2"><SPAN class="ft46">Skäl för regeringens förslag: </SPAN>Av artikel 142.1 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">framgår vilka uppgifter eller bevis som en åtgärdsplan och en finansiell</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr25 td356"><P class="p141 ft2">saneringsplan minst ska innehålla. Det handlar om uppgifter rörande</P></TD>
<TD class="tr25 td136"><P class="p19 ft2">393</P></TD>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">intäkter och kostnader, prognoser, medel som är avsedda att täcka</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">avsättningar och kapitalkrav samt uppgifter om företagets riktlinjer för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">återförsäkring.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelserna i artikel 142.1 har stora likheter med artikel 20a 1</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">första stycket i första skadedirektivet, artikel 38.1 andra meningen leden <NOBR>a–e</NOBR></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i konsoliderade livdirektivet och artikel 43.2 leden <NOBR>a–e</NOBR> i återförsäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktivet. Dessa artiklar har, efter bemyndigande i nuvarande 16 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">26 § FRL, genomförts genom bestämmelser i Finansinspektionens före-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">skrifter och allmänna råd om finansiell saneringsplan (FFFS 2011:13).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">Bemyndigandet i nuvarande 16 kap. 26 § FRL bör dock utvidgas till att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regeringen eller den myndighet som regeringen bestämmer får meddela</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreskrifter om såväl innehållet i en finansiell saneringsplan som</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">innehållet i en åtgärdsplan.</P></TD>
</TR>
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<P class="p822 ft1">18 Grupper</P>
<P class="p713 ft34"><SPAN class="ft84">18.1</SPAN><SPAN class="ft158">Gruppreglerna i Solvens </SPAN><NOBR>II-direktivet</NOBR></P>
<TABLE cellpadding=0 cellspacing=0 class="t127">
<TR>
<TD class="tr29 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr29 td347"><P class="p112 ft2">Genom Solvens <NOBR>II-direktivet</NOBR> införs en ny och utbyggd reglering av</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">tillsynen över försäkringsföretag som ingår i en grupp av företag. Dagens</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td119"><P class="p112 ft2"><NOBR>EU-rättsliga</NOBR></P></TD>
<TD class="tr23 td29"><P class="p101 ft2">regler</P></TD>
<TD class="tr23 td110"><P class="p74 ft2">i</P></TD>
<TD class="tr23 td126"><P class="p72 ft2">det</P></TD>
<TD class="tr23 td148"><P class="p18 ft2">s.k.</P></TD>
<TD colspan=4 class="tr23 td127"><P class="p19 ft2">försäkringsgruppsdirektivet</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">(Europaparlamentets och rådets direktiv nr 98/78/EG av den 27 oktober</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">1998 om extra tillsyn över försäkringsföretag som ingår i en</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">försäkringsgrupp) upphävs och ersätts med nya regler i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">direktivet. Regleringen ändrar inriktning från att ta sikte på de enskilda</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">försäkringsföretag som ingår i en försäkringsgrupp till att avse hela</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">gruppen sedd som en helhet. I linje med den inriktningen innehåller</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">direktivet bestämmelser om hur regleringen på de olika områdena ska</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">tillämpas på gruppnivå, exempelvis i fråga om kapitalbas, kapitalkrav,</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td326"><P class="p112 ft2">rapportering och företagsstyrning.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p19 ft2">Grupptillsynen utgör ett komplement till den tillsyn som ska ske med</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=8 class="tr26 td333"><P class="p112 ft2">avseende på de enskilda försäkringsföretagen</P></TD>
<TD colspan=2 class="tr26 td86"><P class="p19 ft2">individuellt. Ett</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">försäkringsföretag som ska underkastas grupptillsyn ska alltså även stå</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td326"><P class="p112 ft2">under tillsyn som enskilt institut.</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p19 ft2">För de grupper som är verksamma i flera medlemsstater i EU ska det –</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft22">med något undantag – utses en grupptillsynsmyndighet, som ansvarar för</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td119"><P class="p112 ft2">grupptillsynen</P></TD>
<TD class="tr23 td29"><P class="p575 ft2">med</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td126"><P class="p18 ft2">avseende</P></TD>
<TD class="tr23 td148"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td113"><P class="p18 ft2">på</P></TD>
<TD class="tr23 td113"><P class="p90 ft2">en</P></TD>
<TD class="tr23 td161"><P class="p72 ft2">viss</P></TD>
<TD class="tr23 td231"><P class="p19 ft2">grupp.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">Grupptillsynsmyndigheten och de övriga behöriga myndigheterna i de</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">länder där gruppen finns ska samarbeta inom ramen för ett s.k.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">tillsynskollegium. I Solvens <NOBR>II-direktivet</NOBR> finns regler dels om hur</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">grupptillsynsmyndigheten ska utses, dels om hur samarbetet ska ske</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p112 ft2">mellan denna och övriga tillsynsmyndigheter. Det finns också regler om</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td260"><P class="p112 ft2">hur</P></TD>
<TD class="tr23 td21"><P class="p18 ft2">de</P></TD>
<TD class="tr23 td29"><P class="p18 ft2">nationella</P></TD>
<TD class="tr23 td110"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td154"><P class="p74 ft2">behöriga</P></TD>
<TD colspan=3 class="tr23 td189"><P class="p18 ft2">myndigheterna,</P></TD>
<TD class="tr23 td231"><P class="p19 ft2">inbegripet</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">grupptillsynsmyndigheten, ska samarbeta med den Europeiska</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=9 class="tr23 td269"><P class="p112 ft2">försäkrings- och tjänstepensionsmyndigheten, förkortad Eiopa.</P></TD>
<TD class="tr23 td231"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr23 td347"><P class="p19 ft2">Regleringen av grupper i Solvens <NOBR>II-direktivet</NOBR> samverkar med</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD colspan=10 class="tr26 td347"><P class="p112 ft2">regleringen av tillsynen över finansiella konglomerat enligt</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr4 td76"><P class="p115 ft2">394</P></TD>
<TD colspan=3 class="tr28 td274"><P class="p112 ft2">konglomeratdirektivet</P></TD>
<TD colspan=4 class="tr28 td281"><P class="p18 ft2">(Europaparlamentets</P></TD>
<TD class="tr28 td113"><P class="p18 ft2">och</P></TD>
<TD class="tr28 td161"><P class="p74 ft2">rådets</P></TD>
<TD class="tr28 td231"><P class="p19 ft2">direktiv</P></TD>
</TR>
<TR>
<TD class="tr41 td260"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td21"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td29"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td110"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td126"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td148"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td113"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td113"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td161"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td231"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
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<TD colspan=5 class="tr4 td151"><P class="p18 ft2">2002/87/EG av den 16 december 2002 om extra tillsyn</P></TD>
<TD class="tr4 td104"><P class="p77 ft2">över Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td114"><P class="p18 ft2">kreditinstitut, försäkringsföretag och värdepappersföretag i ett finansiellt</P></TD>
</TR>
<TR>
<TD colspan=6 class="tr23 td114"><P class="p18 ft2">konglomerat och om ändring av rådets direktiv 73/239/EEG,</P></TD>
</TR>
<TR>
<TD class="tr27 td135"><P class="p18 ft13">79/267/EEG,</P></TD>
<TD class="tr27 td259"><P class="p18 ft13">92/49/EEG,</P></TD>
<TD class="tr27 td22"><P class="p18 ft13">93/6/EEG</P></TD>
<TD class="tr27 td192"><P class="p18 ft13">och</P></TD>
<TD class="tr27 td131"><P class="p18 ft13">93/22/EEG</P></TD>
<TD class="tr27 td104"><P class="p18 ft13">samt</P></TD>
</TR>
</TABLE>
<P class="p718 ft2">Europarlamentets och rådets direktiv 98/78/EG och 2000/12/EG, senast ändrat genom Europaparlamentets och rådets direktiv 2011/89/EU). Ändamålet är att tillsynen ska bli effektiv och samordnad. Om särskild tillsyn sker av en grupp till följd av bestämmelserna i konglomeratdirektivet, påverkar det vilka resurser som ska läggas på grupptillsyn enligt Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p511 ft2">Konglomeratdirektivet har genomförts i Sverige i lagen (2006:531) om särskild tillsyn över finansiella konglomerat, kallad konglomeratlagen. Finansiella konglomerat är grupper av företag som innehåller företag som driver verksamhet av viss storlek inom både försäkringssektorn och bank- och värdepapperssektorn (se 2 kap. 1 § konglomeratlagen). Vissa bestämmelser i Solvens <NOBR>II-direktivet</NOBR> kan för sin tillämpning bli beroende av om konglomeratdirektivet är tillämpligt (se t.ex. artikel 213.3 i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p1054 ft2">Den 16 november 2011 antogs Europaparlamentets och rådets direktiv 2011/89/EU om ändring av direktiven 98/78/EG, 2002/87/EG, 2006/48/EG och 2009/138/EG vad gäller extra tillsyn över finansiella enheter i ett finansiellt konglomerat (här benämnt ändringsdirektivet) som bl.a. innehåller ändringar i Solvens <NOBR>II-direktivet.</NOBR> Regeringens förslag utgår därför från den lydelse av Solvens <NOBR>II-direktivet</NOBR> som direktivet fått genom ändringsdirektivet. Dessutom beaktas de ändringar av Solvens <NOBR>II-direktivet</NOBR> som framgår av det s.k. omnibus <NOBR>II-direktivet.</NOBR></P>
<P class="p1127 ft123"><SPAN class="ft115">18.1.1</SPAN><SPAN class="ft136">Nya regler om grupper och definitioner av betydelse för omfattningen av en grupp</SPAN></P>
<P class="p1128 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Solvens <NOBR>II-direktivets</NOBR> gruppregler införs för de försäkringsföretag som omfattas av försäkringsrörelselagen och i de delar direktivets gruppregler avser försäkringsholdingföretag, försäkringsholdingföretag med blandad verksamhet och blandade finansiella holdingföretag. Definitionen av grupp i Solvens II- direktivet införs i lag i huvudsakliga delar. Begreppet ägarintresse definieras i lag och ersätter det nu använda begreppet intresseföretag. Begreppet anknutet företag definieras också i lag.</P>
<P class="p1129 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Nuvarande definitioner av moderföretag och dotterföretag behålls oförändrade. Finansinspektionen ska inte ges befogenhet att i ett visst fall betrakta ett företag som moder- eller dotterföretag, om det ena företaget utövar ett bestämmande inflytande över det andra. Begreppet företag med ägarintresse som förekommer i den svenska lydelsen av Solvens <NOBR>II-direktivet,</NOBR> införs inte.</P>
<P class="p1130 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår att begreppet försäkringsgrupp ska användas i lagtext även fortsättningsvis, med möjlighet för Finansinspektionen att i ett visst fall betrakta ett företag som moder- eller dotterföretag. Utredningen föreslår vidare att begreppen företag med ägarintresse införs</P>
<P class="p1131 ft2">395</P>
</DIV>
<DIV id="page_396">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">396</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">i lag och att begreppet ägarintresse inte ska definieras särskilt samt att begreppet intresseföretag ska behållas.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har inga invändningar mot dem. <SPAN class="ft3">Finansinspektionen </SPAN>anser att utredningens förslag till gruppbestämmelser behöver bearbetas ytterligare och att förslaget fått en utformning som tycks avvika från strukturen och innehållet i motsvarande avsnitt i Solvens <NOBR>II-direktivet.</NOBR> Inspektionen och <SPAN class="ft3">Svensk Försäkring </SPAN>menar vidare att begreppet ägarintresse är av stor vikt för förståelsen av gruppreglerna och bör definieras i lag på ett sätt som nära ansluter till den definition som finns i Solvens <NOBR>II-direktivet.</NOBR> <SPAN class="ft3">Folksam </SPAN>pekar på att utredningens förslag att i ett visst fall låta Finansinspektionen behandla ett visst företag som moder- eller dotterföretag lämnar ett stort tolkningsutrymme till inspektionen och riskerar att leda till osäkerhet i rättstillämpningen. <SPAN class="ft3">Svensk Försäkring </SPAN>framför liknande synpunkter.</P>
<P class="p252 ft121">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överens- stämmer med regeringens förslag och bedömning.</SPAN></P>
<P class="p223 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har ingen invändning mot dem. <SPAN class="ft47">Finansinspektionen </SPAN>anser att Solvens <NOBR>II-direktivets</NOBR> uttryck ”företag med ägarintresse” bör införas i gruppreglerna i FRL. Vidare anser inspektionen att man ska ges befogenhet att i ett visst fall betrakta ett företag som moder- eller dotter- företag.</P>
<P class="p135 ft46">Skälen för regeringens förslag och bedömning</P>
<P class="p437 ft3">Allmänna utgångspunkter</P>
<P class="p841 ft2">När det gäller Solvens <NOBR>II-direktivets</NOBR> bestämmelser om grupper av företag finns, som <SPAN class="ft3">Finansinspektionen </SPAN>påpekar, särskilt starka skäl att vid utformningen av de svenska lagreglerna hålla sig nära Solvens II- direktivets lydelse. Försäkringsföretag ingår numera i stor omfattning i grupper av företag som har internationell karaktär. Den nya tillsyns- ordning som skapats inom EU förutsätter också, som redan berörts, ett nära samarbete som inbegriper de nationella tillsynsmyndigheterna sinsemellan och den nya europeiska tillsynsmyndigheten Eiopa. Om de bestämmelser som genomför Solvens <NOBR>II-direktivet</NOBR> avviker från direktivet och på grund av detta skiljer sig åt mellan EU:s medlemsstater, försvåras det nödvändigt tillsynssamarbete. Regelefterlevnaden för försäkrings- företagen försvåras likaså. Detta gäller särskilt som Solvens <NOBR>II-direktivets</NOBR> uppbyggnad och terminologi i stor utsträckning får genomslag i reglering även på andra nivåer (bl.a. i <NOBR>nivå-II</NOBR> reglerna). Som huvudregel bör de svenska gruppreglerna för försäkringsföretag därför nära ansluta till Solvens <NOBR>II-direktivet</NOBR> och de begrepp som används i direktivet. Vissa undantag från denna huvudregel är dock motiverade, vilket berörs i det följande.</P>
<P class="p453 ft3">Gruppdefinitionen</P>
<P class="p841 ft4">Genom Solvens <NOBR>II-direktivet</NOBR> har en definition av begreppet grupp införts på försäkringsområdet (se artikel 212.1 c i Solvens <NOBR>II-direktivet).</NOBR> Någon sådan definition har tidigare inte funnits. Dagens definition av försäk-</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_397">
<DIV>
<DIV id="id_1">
<P class="p40 ft2">ringsgrupp i 9 kap. 1 § FRL bygger på en beskrivning i försäkringsgruppsdirektivet av de fall då särskild tillsyn ska utövas över de försäkringsföretag som ingår i en grupp (se prop. 1999/2000:99 s. 32 f. och även prop. 2005/06:45). Till största delen är omfattningen av en grupp oförändrad i Solvens <NOBR>II-direktivet</NOBR> i förhållande till försäkringsgruppsdirektivet, bl.a. är definitionerna av moder- och dotterföretag oförändrade. En utvidgning har dock skett på så sätt att en grupp enligt artikel 212.1 c ii även kan baseras på starka och varaktiga finansiella kopplingar mellan företagen. En förutsättning är att det ena företaget genom en centraliserad samordning har ett dominerande inflytande över de övriga. En ytterligare förutsättning för att en grupp ska innefatta dessa företag är att ingående och avbrytande av de finansiella kopplingarna kräver förhandsgodkännande av grupptillsynsmyndigheten.</P>
<P class="p689 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det bör klargöras vilken betydelse de svenska genomförandebestämmelserna om bl.a. tillstånd av grupptillsynsmyndigheten får vid tillämpningen av de svenska reglerna om grupptillsyn. Regeringen vill med anledning av detta peka på att i Sverige uppställs inga krav på sådant förhandsgodkännande eller tillstånd, som <SPAN class="ft3">Svensk Försäkring </SPAN>framhåller. Det innebär att två svenska företag aldrig kan utgöra en grupp på grund av den nu aktuella direktivbestämmelsen. Däremot kan ett svenskt företag och ett utländskt företag förenas i en grupp till följd av den. Det blir fallet om ett svenskt företag ingår i en grupp där grupptillsynsmyndigheten finns i ett annat land inom EES, där det ställs krav på tillstånd för att ingå och avsluta sådana finansiella kopplingar som avses i direktivbestämmelsen. Det saknar då betydelse om det svenska företaget enligt direktivbestämmel- sen utövar ett dominerande inflytande eller står under ett sådant inflytande från ett annat företag. Avgörande är att det enligt lagstift- ningen i det land där grupptillsynsmyndigheten finns krävs tillstånd för att upprätta och avsluta sådana starka och varaktiga finansiella kopp- lingar som avses i direktivet.</P>
<P class="p744 ft2">Det är givetvis av stor betydelse att definitionen av en grupp av företag i FRL så nära som möjligt ansluter till Solvens <NOBR>II-direktivets,</NOBR> för att inte skapa oklarheter och asymmetrier för de grupper som verkar i flera EES- länder. En sådan ordning underlättar också Finansinspektionens samar- bete med andra tillsynsmyndigheter och med Eiopa. Därför föreslås en gruppdefinition i FRL motsvarande direktivets definition.</P>
<P class="p689 ft2">Begreppet grupp bör användas i stället för försäkringsgrupp i enlighet med Solvens <NOBR>II-direktivet.</NOBR> Detta för att inte lagtexten ska få ett annat och snävare tillämpningsområde än den direktivartikel den genomför. En samtidig användning av både grupp och det snävare begreppet försäk- ringsgrupp är i och för sig tänkbar, men en sådan lösning skulle innebära en onödig avvikelse från direktivets begreppsapparat. Dessutom skulle det medföra en viss risk för att de näraliggande begreppen skulle för- växlas och därigenom försvåra tillämpningen. Ytterligare en fördel med att använda endast begreppet grupp är att man därigenom också uppnår så stor överensstämmelse som möjligt med gruppdefinitionen i konglo- meratdirektivet och konglomeratlagen (se artikel 2.12 i konglomerat- direktivet och 1 kap. 7 § konglomeratlagen). Detta har ett särskilt värde med tanke på hur reglerna i konglomeratdirektivet och Solvens <NOBR>II-direk-</NOBR> tivet samspelar.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">397</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_398">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">398</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2">Gruppdefinitionen som har en viktig praktisk betydelse för tillämp- ningen av de materiella reglerna om grupptillsyn bör placeras tillsam- mans med dessa regler och inte i 1 kap. FRL, tillsammans med övriga rena definitioner som berör koncernförhållanden (se t.ex. definitioner av anknutet företag, försäkringsholdingföretag, nära förbindelser och kvalificerat innehav).</P>
<P class="p440 ft2">Som <SPAN class="ft3">Svensk Försäkring </SPAN>påtalar är direktivartikeln inte helt klar när det gäller vad som avses med uttrycken finansiella kopplingar och centrali- serad samordning. I skälen till direktivet anges – med avseende på den aktuella direktivbestämmelsen – att försäkringsföretag ska kunna bilda grupper även på annat sätt än genom kapitalband om relationerna företagen emellan garanterar en finansiell solidaritet mellan dem (skäl 98). Enligt skälsatsen kan det i synnerhet röra ömsesidiga associationer men är inte begränsat till dem. Eftersom direktivartikeln bara ska tillämpas när det finns krav på tillstånd av grupptillsynsmyndigheten för upprättande och avslutande av starka och varaktiga finansiella kopp- lingar, torde Finansinspektionen och de berörda försäkringsföretagen, i de fall där frågan blir aktuell, kunna få besked om den närmare inne- börden av grupptillsynsmyndigheten.</P>
<P class="p199 ft3">Moderföretag och dotterföretag</P>
<P class="p842 ft2">I artikel 13.15 och 13.16 i Solvens <NOBR>II-direktivet</NOBR> anges vad som i direk- tivet avses med moderföretag och dotterföretag. Därutöver finns bestäm- melser i artikel 212.2 i direktivet om att vissa företag som i praktiken utövar ett bestämmande inflytande över ett annat företag ska betraktas som moderföretag och om att de företag över vilka ett dominerande inflytande utövas ska betraktas som dotterföretag.</P>
<P class="p227 ft2">Definitionerna av moder- och dotterföretag i Solvens <NOBR>II-direktivet</NOBR> överensstämmer i allt väsentligt med definitionerna i försäkringsgrupps- direktivet. Därför behöver ingen annan definition av moderföretag och dotterföretag införas än de som i dag gäller för försäkringsföretagen.</P>
<P class="p223 ft2">När det gäller den direktivbestämmelse (artikel 212.2) som ger tillsyns- myndigheterna möjlighet att betrakta vissa företag som moder- respektive dotterföretag om det ena företaget utövar ett bestämmande inflytande över ett annat företag, har bedömningen tidigare gjorts att motsvarande bestämmelser i försäkringsgruppsdirektivet och direktivet (92/30/EEG) om gruppbaserad tillsyn över kreditinstitut, inte kräver att en motsvarande svensk lagbestämmelse införs (se prop. 1994/95:50 s. 248 och prop. 1999/2000:99 s. 29). Det framhölls då att det borde klart framgå av lagtext när det föreligger ett <NOBR>moder-och</NOBR> dotterföretagsförhål- lande. En annan sak är, enligt vad som då uttalades, att Finansinspekt- ionen i sin tillsynsverksamhet har att bedöma om en koncern (grupp) föreligger enligt rekvisiten i lagen.</P>
<P class="p922 ft4">Det saknas anledning att nu frångå den bedömning som tidigare gjorts. Därför bör det inte införas någon bestämmelse i lag motsvarande artikel 212.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p222 ft3">Intresseföretag eller ägarintresse?</P>
<P class="p1015 ft31">I Solvens <NOBR>II-direktivet</NOBR> används begreppet ägarintresse, definierat som ett ägande, direkt genom annan fysisk eller juridisk person, av minst</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_399">
<DIV>
<DIV id="id_1">
<P class="p242 ft2">20 procent av kapitalet eller av samtliga röster i ett annat företag (se artikel 13.20 i Solvens <NOBR>II-direktivet).</NOBR> Definitionen har ändrats och blivit snävare i förhållande till försäkringsgruppsdirektivet. Det direktivets definition av ägarintresse hänvisar delvis till artikel 17 första meningen i direktiv 78/660/EEG (fjärde bolagsdirektivet). Enligt försäkringsgrupps- direktivet föreligger ett ägarintresse dels om ett företag har en andel i ett annat företags kapital som genom att skapa en varaktig förbindelse mellan företagen är avsedd att främja den egna verksamheten, dels om det finns ett direkt eller indirekt innehav av minst tjugo procent av rösterna eller kapitalet i ett företag (se artikel 1 f i försäkringsgrupps- direktivet).</P>
<P class="p1132 ft2">Dagens definition av intresseföretag i FRL (se 1 kap. 13 §) bygger på den angivna bestämmelsen i försäkringsgruppsdirektivet som definierar vad som utgör ett ägarintresse (se prop. 1999/2000:99 s. 29 f.). När den bestämmelsen ersätts av Solvens <NOBR>II-direktivets</NOBR> definition av ägarintresse måste bestämmelsen i FRL om intresseföretag också ändras.</P>
<P class="p244 ft2">Skälet till att begreppet intresseföretag kom att användas i FRL och inte begreppet ägarintresse var att begreppet intresseföretag redan använ- des i redovisningslagstiftningen (se bl.a. 1 kap. 3 § lagen [1995:1560] om årsredovisning i försäkringsföretag [ÅRFL] jämförd med 1 kap. 5 § årsredovisningslagen [1995:1554] samt prop. 1995/96:10, Del II, s. 113– 117). I redovisningslagstiftningen genomförs bestämmelsen i artikel 17 i fjärde bolagsdirektivet, som försäkringsgruppsdirektivet hänvisar till. Eftersom försäkringsgruppsdirektivets regler i stor utsträckning utgick från reglerna om försäkringsbolagens redovisning valde man att använda samma begrepp i FRL som i ÅRFL (prop. 1999/2000:99 s. 30).</P>
<P class="p132 ft4">Det ter sig lämpligt att nu i FRL övergå från att använda begreppet intresseföretag till att använda uttrycket ägarintresse. Därför bör det införas en särskild definition av ägarintresse i FRL, i enlighet med vad</P>
<P class="p26 ft3">Finansinspektionen <SPAN class="ft2">och </SPAN>Svensk Försäkring <SPAN class="ft2">förordar.</SPAN></P>
<P class="p164 ft2">I artikel 212.2 tredje stycket i Solvens <NOBR>II-direktivet</NOBR> finns en bestäm- melse om att tillsynsmyndigheten ska betrakta ett företags innehav av röster eller kapital i ett annat företag som ett ägarintresse, om myndig- heten finner att företaget som innehar röster eller kapital utövar ett betydande inflytande över det företag i vilket kapital eller röster innehas. På samma sätt som nyss anförts angående artikel 212.2 första och andra styckena och definitionen av moder- och dotterföretag, är det viktigt att även definitionen av begreppet ägarintresse klart framgår av lagtext och att dess innebörd inte blir beroende av en skönsmässig bedömning. Eftersom övervägande skäl talar mot att införa en lagbestämmelse motsvarande artikel 212.2 tredje stycket i Solvens <NOBR>II-direktivet,</NOBR> bör en sådan inte införas.</P>
<P class="p199 ft3">Företag med ägarintresse och anknutet företag</P>
<P class="p750 ft4">I Solvens <NOBR>II-direktivet</NOBR> används begreppen företag med ägarintresse och anknutet företag (se artikel 212.1 a och b i Solvens <NOBR>II-direktivet).</NOBR> Företag med ägarintresse är ett samlingsbegrepp för moderföretag, företag som har ett ägarintresse i ett annat företag och företag som helt eller delvis har en gemensam ledning med ett annat företag. Anknutet företag är ett samlingsbegrepp för dotterföretag, företag som ett annat företag har ett</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">399</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_400">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">400</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft4">ägarintresse i och företag som helt eller delvis har en gemensam ledning med ett annat företag.</P>
<P class="p84 ft2">Utredningen har föreslagit att båda dessa begrepp ska definieras i FRL. Det är enligt regeringens mening önskvärt att i FRL använda Solvens II- direktivets begreppsapparat i så stor utsträckning som möjligt. Det gäller särskilt då begreppen som i förevarande fall används i reglering på nivå- II. När det gäller begreppet företag med ägarintresse blir det emellertid svårt att använda det begreppet samtidigt med begreppet ägarintresse. Begreppen är språkligt näraliggande men har inte samma innebörd. Begreppet ägarintresse kommer dessutom alltid att användas på det sättet att ett företag har ett ägarintresse i ett annat företag, vilket medför att risken för förväxling är stor. Dessutom ingår begreppet ägarintresse, enligt direktivets definition, som en delmängd i begreppet företag med ägarintresse Att detta medför svårigheter framgår tydligt redan av den nämnda definitionen i artikel 212.1 i Solvens <NOBR>II-direktivet</NOBR> där företag med ägarintresse definieras som ”ett företag som […] har ett ägarin- tresse…” Den definition som föreslås av ägarintresse och de definitioner av moderföretag och dotterföretag som behålls, åstadkommer dessutom i sak samma ordning inom ramen för enskilda bestämmelser som direk- tivet åstadkommer med användning av begreppet företag med ägarin- tresse. Begreppet företag med ägarintresse bör därför undvikas i FRL. Samma bedömning gjordes vid genomförandet av försäkringsgrupps- direktivet.</P>
<P class="p1133 ft2">Ibland anges i Solvens <NOBR>II-direktivet</NOBR> att en viss åtgärd ska utföras av ett försäkrings- eller återförsäkringsföretag med ägarintresse, ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag. Som exempel kan nämnas artikel 246.4 första stycket i direktivet av vilken det följer att försäkrings- eller återförsäkringsföretaget med ägarintresse, försäkringsholdingföretaget eller det blandade finansiella holdingföretaget på gruppnivå ska genomföra en egen risk- och solvensbedömning. En rimlig utgångspunkt är att det är företaget i toppen av gruppen som ska utföra åtgärden. Det kan emellertid finnas fall där gruppens struktur är komplex och då det kan vara befogat att frångå denna utgångspunkt. Som exempel kan nämnas vissa grupper med ett yttersta ägande utanför EES. Det går med andra ord inte att i lagtexten peka ut ett specifikt företag som ansvarigt då det kan variera beroende på fallen av grupptillsyn. Av detta skäl krävs en viss flexibilitet i lagtexten, något som också direktivet får anses ge uttryck för. Däremot är det möjligt att i lagtexten ringa in vilka företag i gruppen som kan komma i fråga, nämligen ett visst försäkringsföretag, ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag. Frågan om ansvarigt företag måste avgöras med tillämpning av relevanta lagbestämmelser. Regeringen utgår från att eventuella praktiska problem i tillämpningen kan lösas i samråd med grupptillsynsmyndigheten. En utgångspunkt är naturligtvis alltjämt att det är moderföretag som enligt allmänna associationsrättsliga principer har det ansvar för hur dotterföretagen sköts som föreskrivs i t.ex. aktiebolagslagen.</P>
<P class="p1134 ft4">När det gäller begreppet anknutet företag finns inte någon motsvarande risk för förväxling inom FRL. En nackdel uppkommer dock genom att begreppet anknutet företag används i en annan betydelse i näraliggande lagstiftning, se 1 kap. 3 § konglomeratlagen. Fördelarna med att använda</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_401">
<P class="p536 ft31">Solvens <NOBR>II-direktivets</NOBR> begrepp överväger dock den nackdelen. Anknutet Prop. 2015/16:9 företag bör därför definieras i FRL.</P>
<TABLE cellpadding=0 cellspacing=0 class="t121">
<TR>
<TD class="tr57 td32"><P class="p56 ft115">18.1.2</P></TD>
<TD colspan=2 class="tr57 td187"><P class="p43 ft114">Definitioner av betydelse för omfattningen av</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr4 td32"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td187"><P class="p43 ft114">grupptillsynen</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr22 td406"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td407"><P class="p18 ft17"> </P></TD>
<TD class="tr53 td138"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td408"><P class="p50 ft46">Regeringens</P></TD>
<TD class="tr28 td409"><P class="p153 ft2"><SPAN class="ft46">förslag: </SPAN>Definitionen av försäkringsholdingföretag</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td365"><P class="p50 ft2">behålls i sak oförändrad i försäkringsrörelselagen, liksom definitionen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">av försäkringsholdingföretag med blandad verksamhet. Definitioner</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p50 ft2">av <NOBR>EES-försäkringsgivare</NOBR> och försäkringsgivare från tredjeland införs.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td365"><P class="p50 ft2">En definition av blandat finansiellt holdingföretag införs.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td365"><P class="p155 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Definitioner av ledande försäkringsföre-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td365"><P class="p50 ft2">tag eller ledande försäkringsholdingföretag bör inte införas.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr4 td355"><P class="p22 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Utredningen föreslår inte definitioner av <NOBR>EES-försäkringsgivare</NOBR> och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringsgivare från tredjeland utan i stället användning av begreppet</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">försäkringsgivare. Vidare föreslår utredningen att begreppen ledande</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringsföretag och ledande försäkringsholdingföretag ska införas.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att definition-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">erna av ledande försäkringsföretag och ledande försäkringsholdingföre-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tag inte underlättar tillämpningen av reglerna om grupper. <SPAN class="ft3">Finansinspekt-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2"><SPAN class="ft3">ionen </SPAN>konstaterar att begreppen ledande försäkringsföretag och ledande</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringsholdingföretag inte har någon motsvarighet i Solvens II-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">direktivet. Inspektionen är av uppfattningen att dessa begrepp, om de ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">införas, endast ska avse de företag som i Solvens <NOBR>II-direktivet</NOBR> benämns</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">företag med det yttersta ägarintresset.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p22 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">stämmer i allt väsentligt med regeringens förslag och bedömning.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p22 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td355"><P class="p18 ft2">ingen invändning mot dem.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr48 td355"><P class="p18 ft46">Skälen för regeringens förslag och bedömning</P></TD>
<TD class="tr48 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr25 td355"><P class="p18 ft3">Allmänt om grupptillsynen</P></TD>
<TD class="tr25 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr29 td355"><P class="p18 ft2">Reglerna i Solvens <NOBR>II-direktivet</NOBR> om grupptillsyn är konstruerade med</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">utgångspunkt i hur en grupp ser ut; vilken typ av företag som finns i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">gruppen och om företagen i gruppen finns inom eller utom EES. Olika</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">regler gäller för grupper som är uppbyggda på olika sätt. För att ge de</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">svenska lagreglerna en tydlig struktur behövs ett antal definitioner, så att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tillämpningsområdet för de olika bestämmelserna om grupptillsyn kan</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">avgränsas på rätt sätt.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr37 td355"><P class="p18 ft3"><NOBR>EES-försäkringsgivare</NOBR> och försäkringsgivare i tredjeland</P></TD>
<TD class="tr37 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr25 td355"><P class="p18 ft2">När det i Solvens <NOBR>II-direktivet</NOBR> talas om försäkringsföretag eller återför-</P></TD>
<TD class="tr25 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">säkringsföretag betyder det ett företag som har fått tillstånd enligt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> att driva försäkringsrörelse (se artikel 13.1 och 13.4</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">i Solvens <NOBR>II-direktivet).</NOBR> Det kan alltså röra sig om ett svenskt företag</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td19"><P class="p18 ft2">eller ett företag</P></TD>
<TD class="tr24 td190"><P class="p22 ft2">från något annat <NOBR>EES-land.</NOBR> För motsvarigheterna till</P></TD>
<TD rowspan=2 class="tr39 td138"><P class="p19 ft2">401</P></TD>
</TR>
<TR>
<TD class="tr41 td32"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td47"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td190"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_402">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">402</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">försäkringsföretag utanför EES har Solvens <NOBR>II-direktivet</NOBR> en definition av försäkringsföretag i tredjeland (se artikel 13.3 i Solvens <NOBR>II-direktivet).</NOBR> I FRL avses däremot alltid ett svenskt företag med begreppet försäkringsföretag. För de utländska motsvarigheterna använder FRL begreppet utländska försäkringsgivare (se bl.a. 1 kap. 2 § FRL) samt i något fall begreppet <NOBR>EES-försäkringsgivare</NOBR> (se 10 kap. 7 § andra stycket FRL).</P>
<P class="p92 ft2">Solvens <NOBR>II-direktivets</NOBR> gruppbestämmelser skiljer i vissa avseenden mellan försäkringsföretag och försäkringsföretag i tredjeland. Denna åtskillnad kan inte åstadkommas i FRL enbart genom användning av begreppet försäkringsföretag. Det behövs ett begrepp som kan särskilja de företag som har tillstånd enligt Solvens <NOBR>II-direktivet,</NOBR> men i något annat <NOBR>EES-land</NOBR> än Sverige, från de företag som är baserade utanför EES. Detta åstadkoms inte genom införande av begreppet försäkringsgivare, som utredningen föreslagit.</P>
<P class="p92 ft2">Det föreslås i stället att begreppet <NOBR>EES-försäkringsgivare</NOBR> ska definieras i FRL. En sådan definition finns redan i 1 kap. 5 § första stycket 1 lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige, förkortad LUFT. Enligt definitionen är en EES- försäkringsgivare en utländsk försäkringsgivare vars hemland hör till Europeiska ekonomiska samarbetsområdet (EES) och vars verksamhet inom EES står under finansiell tillsyn endast av den behöriga myndigheten i hemlandet. Definitionen är skapad för att markera en gräns mellan de försäkringsgivare som omfattas av den europeiska försäkringsrörelseregleringen och de som inte gör det (se prop. 1997/98:141 s. 91).</P>
<P class="p689 ft2">Det föreslås att definitionen i FRL av begreppet <NOBR>EES-försäkringsgivare</NOBR> ska knyta an mer direkt till Solvens <NOBR>II-direktivet</NOBR> och uttryckligen innefatta de företag som omfattas av det direktivet. En nackdel är att definitionen då får en annorlunda utformning i förhållande till LUFT. Den nackdelen uppvägs emellertid av den föreslagna definitionens större tydlighet. Sakligt sett torde ingen skillnad uppstå.</P>
<P class="p689 ft2">Som motsvarighet till begreppet <NOBR>EES-försäkringsgivare</NOBR> föreslås införande av begreppet försäkringsgivare från tredjeland. Det begreppet ska innefatta de företag vars hemländer inte hör till EES men som skulle omfattas av Solvens <NOBR>II-direktivet</NOBR> om hemländerna hörde till EES. Det stämmer därmed överens med Solvens <NOBR>II-direktivets</NOBR> definition av försäk- ringsföretag i tredjeland. Även denna definition kommer att avvika från definitionen i LUFT (se 1 kap. 5 § första stycket 2) enligt vilken försäk- ringsgivare från tredjeland är; annan utländsk försäkringsgivare än EES- försäkringsgivare som enligt sitt hemlands lag är en juridisk person. Det är en nackdel att två så näraliggande lagar har olika definitioner av samma begrepp. Intresset av att definitionen i FRL ligger så nära Solvens <NOBR>II-direktivet</NOBR> som möjligt får dock anses väga tyngre.</P>
<P class="p1135 ft47">Försäkringsholdingföretag, försäkringsholdingföretag med blandad verksamhet och blandade finansiella holdingföretag</P>
<P class="p1136 ft4">I artikel 212.1 f i Solvens <NOBR>II-direktivet</NOBR> definieras begreppet försäkrings- holdingföretag. Det är något förenklat ett moderföretag som har som föremål för sin huvudsakliga verksamhet att förvärva och äga dotterföre-</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_403">
<DIV>
<DIV id="id_1">
<P class="p242 ft2">tag som är försäkringsföretag, <NOBR>EES-försäkringsgivare</NOBR> eller försäkrings- företag i tredjeland. Definitionen i Solvens <NOBR>II-direktivet</NOBR> är i sak oföränd- rad i förhållande till försäkringsgruppsdirektivet. Därför behöver någon saklig ändring inte göras i FRL:s definition. Däremot behöver en anpass- ning göras med anledning av att de nya begreppen <NOBR>EES-försäkringsgivare</NOBR> och försäkringsgivare från tredjeland införs i FRL.</P>
<P class="p138 ft2">Begreppet försäkringsholdingföretag med blandad verksamhet har nyligen införts i FRL (se prop. 2012/13:160 Nya regler för finansiella konglomerat och grupper). Begreppet har samma sakliga innehåll i Solvens <NOBR>II-direktivet</NOBR> som i försäkringsgruppsdirektivet. Därför ska ingen saklig ändring göras i FRL vid genomförandet av Solvens <NOBR>II-direktivet</NOBR> såvitt avser det begreppet.</P>
<P class="p138 ft2">Begreppet ingår emellertid i den nuvarande gruppdefinitionen i FRL, som enligt vad som föreslås i det föregående ska utmönstras och ersättas av en ny. Mot den bakgrunden behöver definitionen i FRL av försäk- ringsholdingföretag med blandad verksamhet omarbetas, så att den passar in bland de övriga definitioner som införs för att ligga till grund för bestämmelserna om grupptillsyn. Den omarbetade definitionen bör placeras i 1 kap. FRL, där bl.a. det näraliggande begreppet försäkrings- holdingföretag återfinns. Där definieras det som ett moderföretag som inte är ett försäkringsföretag, en <NOBR>EES-försäkringsgivare,</NOBR> en försäkringsgivare från tredjeland, ett blandat finansiellt holdingföretag enligt 1 kap. 3 § 4 lagen om särskild tillsyn över finansiella konglomerat eller ett försäkringsholdingföretag och som har minst ett dotterföretag som är försäkringsföretag.</P>
<P class="p1137 ft4"><SPAN class="ft47">Lagrådet </SPAN>anser att en definition av termen ”blandat finansiellt holdingföretag” bör föras in i FRL. Regeringen instämmer i den bedömningen.</P>
<P class="p222 ft3">Ledande försäkringsföretag och ledande försäkringsholdingföretag</P>
<P class="p844 ft2">Utredningen har föreslagit att begreppen ledande försäkringsföretag och ledande försäkringsholdingföretag ska införas. Som <SPAN class="ft3">Finansinspektionen </SPAN>anmärker avser utredningen med begreppen bl.a. vad som i direktivet benämns ”företag med det yttersta ägarintresset” (se bl.a. artikel 215.2 i Solvens <NOBR>II-direktivet).</NOBR> Varken begreppen som sådana eller utredningens användning av begreppen har dock någon direkt motsvarighet i direk- tivet. Försiktighet bör iakttas i fråga om införande av begrepp i FRL som inte har sin grund i direktivet. Detta är särskilt viktigt när det gäller bestämmelserna om grupper, som i stor utsträckning kommer att tilläm- pas över nationsgränserna. Enligt regeringens bedömning behövs inte heller begreppen för att klargöra vilket företag som ska underkastas grupptillsyn respektive ansvara för att en grupp följer direktivets regler. Detta bör i stället följa av de regler som genomför direktivets bestämmel- ser om omfattningen av grupptillsynen i olika fall (se artikel 213.2 i Solvens <NOBR>II-direktivet).</NOBR> I de enskilda materiella tillsynsbestämmelserna bör det vidare göras tydligt vilket företag som grupptillsynen ska utgå från.</P>
<P class="p1138 ft31">Begreppen ledande försäkringsföretag och ledande försäkringsholding- företag bör därför inte användas i FRL.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">403</P>
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<P class="p40 ft114"><SPAN class="ft115">18.1.3</SPAN><SPAN class="ft134">Fall då grupptillsyn ska utövas</SPAN></P>
<P class="p950 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Särskild tillsyn över försäkringsföretag som ingår i en grupp (grupptillsyn) med avseende på solvens, riskkoncen- trationer, interna transaktioner, riskhantering och intern kontroll ska utövas över</P>
<P class="p921 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">försäkringsföretag som är moderföretag till eller har ägarintresse i åtminstone ett försäkringsföretag, en </SPAN><NOBR>EES-försäkringsgivare</NOBR> eller en försäkringsgivare från tredjeland,</P>
<P class="p921 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">försäkringsföretag som har en gemensam eller i huvudsak gemen- sam ledning med ett annat försäkringsföretag, en </SPAN><NOBR>EES-försäkrings-</NOBR> givare eller en försäkringsgivare från tredjeland, och</P>
<P class="p921 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft27">försäkringsföretag vars moderföretag är ett försäkringsholding- företag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES.</SPAN></P>
<P class="p921 ft2">Grupptillsyn enligt vissa bestämmelser i Solvens <NOBR>II-direktivet</NOBR> ska utövas över försäkringsföretag vars moderföretag finns utanför EES, om tillsynen i moderföretagets hemland inte kan anses likvärdig med den tillsyn som ska ske enligt Solvens <NOBR>II-direktivet</NOBR> inom EES.</P>
<P class="p921 ft4">Grupptillsyn över försäkringsföretag vars moderföretag är ett försäkringsholdingföretag med blandad verksamhet ska endast utövas med avseende på transaktioner inom gruppen.</P>
<P class="p921 ft4">Ett försäkringsföretag som ingår i en grupp som omfattas av grupptillsyn står även under tillsyn som enskilt försäkringsföretag.</P>
<P class="p519 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>innehåller inte någon direkt motsvarighet till regeringens förslag i aktuell del. Utredningen föreslår en bestämmelse som ålägger ett ledande företag inom en grupp ansvaret för att tillämpa gruppreglerna.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>påpekar att Solvens II- direktivet ställer olika krav på olika typer av grupper och menar att utredningens författningsförslag behöver revideras för att återge detta. Även <SPAN class="ft3">Svensk Försäkring </SPAN>efterlyser ett klargörande av vilka regler som gäller för olika grupper och anser att det i inledningen av gruppkapitlet i FRL bör anges vilka regler som gäller för olika grupper.</P>
<P class="p224 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer delvis med regeringens förslag. Utkastet till lagrådsremiss innehåller en bestämmel- se som innebär att de försäkringsföretag som avses i artikel 213.2 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> har ansvaret för att alla de företag som ingår i samma grupp som försäkringsföretaget sammantaget uppfyller kraven i bestämmelserna om grupptillsyn, om inte annat anges.</SPAN></P>
<P class="p440 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>noterar att bestäm- melsen om ansvarigt försäkringsföretag går längre än relevanta artiklar i Solvens <NOBR>II-direktivet.</NOBR> Enligt inspektionen regleras i artikel 213.2. inte vilket företag som är ansvarigt i en grupp utan där anges endast när grupptillsyn ska tillämpas. <SPAN class="ft3">Svensk Försäkring </SPAN>anför att det inte är för- enligt med <NOBR>EU-kraven</NOBR> att det alltid ska vara ett svenskt försäkrings- företag som är ansvarigt för att hela gruppen sammantaget uppfyller kraven<SPAN class="ft3">. Länsförsäkringar AB (LFAB) </SPAN>anför bl.a. följande. Bestämmelsen</P>
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<P class="p40 ft2">i lagförslaget om ansvarigt försäkringsföretag bör utgå i sin helhet då den bl.a. är oförenlig med associationsrättsliga regler och bestämmelserna om ansvarigt företag i lagen (2014:968) om särskild tillsyn av kreditinstitut och värdepappersbolag samt ordningen enligt lagen (2006:531) om särskild tillsyn över finansiella konglomerat. Förslaget till gruppbestäm- melser på försäkringsområdet liksom motsvarande lagstiftning på bankområdet innehåller besvärande oklarheter och regelkonflikter som det är angeläget att rätta till. Det finns även en lagkonflikt mellan rörelsereglerna och aktiebolagslagen som det är angeläget att rätta till. Till stöd för att bestämmelse om ansvarigt försäkringsföretag bör utgå har LFAB gett in och åberopat ett yttrande från f.d. justitierådet Johan Munck. LFAB lämnar vidare förslag till följdändringar av bestämmel- serna om grupptillsyn i lagförslaget som enligt bolaget behövs, om bestämmelsen om ansvarigt försäkringsföretag utgår. LFAB önskar ett förtydligande av bestämmelserna om ansvarigt företag i 3 kap. lagen om särskild tillsyn över kreditinstitut och värdepappersbolag. Även i denna del har bolaget gett in och åberopat ett yttrande från Johan Munck.</P>
<P class="p744 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>De materiella reglerna om grupptill- syn i Solvens <NOBR>II-direktivet</NOBR> omfattar områdena gruppsolvens, riskkoncen- trationer, interna transaktioner, riskhantering och intern kontroll (se artiklarna <NOBR>218–246).</NOBR> I artikel 213 i Solvens <NOBR>II-direktivet</NOBR> anges i vilka fall grupptillsyn ska utövas över en grupp och vilka materiella bestämmelser om grupptillsyn som ska tillämpas på olika typer av grupper. Artikeln ska läsas ihop med direktivets definition av grupp i artikel 212.1 c.</P>
<P class="p593 ft2">Artikel 214.1 innehåller ett klargörande av att utövande av grupptillsyn inte innebär att tillsyn ska utövas över vissa moderföretag som inte har huvudkontor inom EES samt vissa moderföretag som inte är försäkrings- företag. Så är fallet utan att det behöver anges särskilt i lag.</P>
<P class="p743 ft2">Grupptillsyn på alla de angivna områdena ska utövas över försäkrings- företag som ingår i samma grupp som en annan försäkringsgivare (försäkringsföretag, <NOBR>EES-försäkringsgivare</NOBR> eller försäkringsgivare från tredjeland), samt över försäkringsföretag vars moderföretag finns inom EES och hör till vissa särskilt utpekade kategorier (försäkringsholding- företag och blandade finansiella holdingföretag med huvudkontor inom EES). De försäkringsföretag vars moderföretag har huvudkontor utanför EES ska endast underkastas grupptillsyn, om den tillsyn som utövas i moderföretagets hemland inte kan anses likvärdig med tillsynen som ska ske inom EES. För de försäkringsföretag vars moderföretag är försäk- ringsholdingföretag med blandad verksamhet (se definition av det begreppet i artikel 212.1 g i direktivet) ska grupptillsynen enligt artikel 213. 2 d jämförd med artikel 265 vara begränsad till att avse transaktioner inom grupper.</P>
<P class="p610 ft3"><SPAN class="ft2">Som både </SPAN>Finansinspektionen <SPAN class="ft2">och </SPAN>Svensk Försäkring <SPAN class="ft2">framhåller bör det klart anges i lag vilken grupptillsyn som ska utövas över olika typer av grupper. Därför bör en lagbestämmelse införas som motsvarar artikel 213.1 och 213.2 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet.</SPAN></NOBR></P>
<P class="p92 ft4">Den bestämmelsen bör dock inte, som föreslås i utkastet till lagråds- remiss, kompletteras med en bestämmelse om att de försäkringsföretag som avses i artikel 213.2 har ansvaret för att alla de företag som ingår i samma grupp som försäkringsföretaget sammantaget uppfyller kraven i bestämmelserna om grupptillsyn, om inte annat anges. Skälet för detta är</P>
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<P class="p40 ft2">att det inte behövs en sådan bestämmelse. Den riskerar också att, som LFAB anser, stå i strid med andra regelverk, som t.ex. aktiebolagslagen. Genom att inte lämna förslag till en sådan bestämmelse undviks att det uppstår en potentiell lagkonflikt. En bättre ordning är i stället att, i enlighet med direktivets uppbyggnad, ange explicit i de materiella bestämmelserna vilket eller vilka företag reglerna gäller för. Regeringen har övervägt de följdändringar i lagförslaget om grupptillsyn i FRL som LFAB föreslagit med anledning av att bestämmelsen om ansvarigt försäkringsföretag utgått men inte funnit skäl att genomföra dessa. Vidare är det inte möjligt att inom ramen för detta lagstiftningsärende överväga om det finns behov av att förtydliga bestämmelserna i 3 kap. lagen om särskild tillsyn över kreditinstitut och värdepappersbolag.</P>
<P class="p689 ft2"><SPAN class="ft3">Lagrådet </SPAN>anför att bestämmelserna om fall då grupptillsyn ska utövas ger intryck av att tillsynen avser endast de svenska försäkringsföretag som nämns i paragrafen om fall då grupptillsyn ska utövas. Samtidigt förefaller bestämmelserna om grupptillsyn i någon mening innebära att tillsyn utövas över gruppen som helhet, dvs. även över eventuella utländska företag som ingår i gruppen. Om detta är rätt uppfattat bör paragrafen omformuleras exempelvis på så sätt att det anges att grupptillsyn ”ska utövas över grupper där det ingår” sådana försäkringsföretag som nämns i paragrafen.</P>
<P class="p610 ft2">Lagrådet anför vidare bl.a. följande. De föreslagna svenska reglerna i 19 kap. om rapportering, tillsyn, företagsstyrningssystem, kapitalbas och kapitalkrav på gruppnivå, m.m., är närmast inriktade på de svenska försäkringsföretagen och på Finansinspektionens tillsyn. Eftersom grupptillsynen är gränsöverskridande får emellertid också andra EES- länders lagstiftning och andra grupptillsynsmyndigheters tillsynsåtgärder betydelse. Hur regleringen i detta avseende är tänkt att fungera framstår som oklart. Exempelvis finns ingen lagvalsregel som tydligt utvisar i vilka fall grupptillsynen ska ske enligt bestämmelserna i försäkringsrörelselagen respektive enligt motsvarande regelverk i andra <NOBR>EES-stater.</NOBR> Av bestämmelsen om fall då grupptillsyn ska utövas verkar i och för sig följa att frågan om grupptillsyn ska ske enligt bestämmelserna i försäkringsrörelselagen avgörs av om det i gruppen finns ett svenskt försäkringsföretag och hur detta företag i så fall är placerat i gruppstrukturen. Samtidigt synes bestämmelserna om nivån för grupptillsynen syfta till att åstadkomma att grupptillsynen inte ska avgränsas så att varje ”delgrupp” i en större grupp ska betraktas för sig utan att tillsynen ska avse gruppen i dess helhet. Om dessa paragrafer utgör ett korrekt införlivande av direktivet, och man därmed kan utgå från att motsvarande reglering finns även i övriga <NOBR>EES-länder,</NOBR> så innebär detta att ett svenskt försäkringsföretag kan komma att omfattas av flera länders bestämmelser om grupptillsyn. Huruvida detta verkligen är avsikten framstår dock som oklart. Trots att regleringen om fall då grupptillsyn ska utövas tyder på att försäkringsrörelselagens regler ska tillämpas så snart det finns ett på visst sätt placerat svenskt för- säkringsföretag i gruppen synes vidare de materiella bestämmelserna i lagen inte vara utformade efter det synsättet (se t.ex. bestämmelsen om metoder för beräkning av kapitalbas och kapitalkrav). Där verkar lagens tillämplighet i stället vara beroende av om Finansinspektionen utsetts till grupptillsynsmyndighet, vilket som framgår av bestämmelsen om när</P>
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<P class="p40 ft2">Finansinspektionen ska vara grupptillsynsmyndighet inte alltid kommer att vara fallet i de situationer som omfattas av bestämmelsen om fall då grupptillsyn ska utövas. I bestämmelserna om gruppsolvens anges sålunda i de flesta fall att Finansinspektionen, när inspektionen är grupptillsynsmyndighet, får fatta beslut i olika avseenden och att företagen då ska rapportera m.m. till inspektionen. Däremot sägs ingenting om vad som ska gälla om grupptillsynsmyndigheten finns utanför Sverige, vilket indikerar att bestämmelserna inte är tänkta att tillämpas i dessa fall. I stället skulle det då vara motsvarande regelverk i det land där grupptillsynsmyndigheten finns som ska tillämpas. Det finns dock även exempel på bestämmelser där det anges att viss rapportering ska ske till grupptillsynsmyndigheten eller att det är grupptillsynsmyndigheten som ska fatta beslut utan att det där anges några begränsningar i fråga om myndighetens lokalisering (se t.ex. första stycket i bestämmelsen om rapportering av återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå). Av den föreslagna regleringen framgår vidare inte klart vad grupptillsynen närmare bestämt innebär. Som nämnts tar lagstiftningen primärt sikte på att tillsyn ska ske över svenska försäkringsföretag som ingår i en grupp. I bestämmelsen om fall då grupptillsyn ska utövas anges exempelvis att grupptillsyn ska ”utövas över” försäkringsföretag, inte över andra företag i gruppen eller över gruppen som sådan. Å andra sidan sägs i bestämmelsen om undantag från grupptillsyn att Finansinspektionen får, när inspektionen är grupptillsynsmyndighet, undanta vissa företag (däribland företag belägna utanför EES) från grupptillsynen. Detta indikerar att tillsynen som utgångspunkt omfattar alla företag i gruppen. Att grupptillsynen i någon mening ska avse gruppen som helhet är väl också en självklarhet. Det framstår dock som oklart om detta innebär att Finansinspektionen, när inspektionen är grupptillsynsmyndighet, kan rikta krav även mot utländska företag i gruppen eller om innebörden av bestämmelserna endast är att förhållandena i andra gruppföretag ska beaktas vid grupptillsynen av svenska försäkringsföretag.</P>
<P class="p1139 ft2">Regeringen noterar att artikel 213.1 första stycket i Solvens II- direktivet anger att medlemsstaterna ska föreskriva grupptillsyn över försäkrings- och återförsäkringsföretag som ingår i en grupp. Även i skälen till direktivet (se skäl 95) talas om tillsyn över försäkrings- och återförsäkringsföretag som ingår i en försäkringsgrupp.</P>
<P class="p92 ft2">I skälen till direktivet (se skäl 96) anges vidare att grupptillsynen över försäkrings- och återförsäkringsföretag i nödvändig utsträckning bör beakta bl.a. försäkringsholdingföretag. Någon egentlig grupptillsyn över ett sådant företag utövas dock inte enligt regeringens mening utan sådan tillsyn ska enligt direktivet endast utövas över försäkrings- och återförsäkringsföretag. Däremot ska ett försäkringsholdingföretag beaktas i vissa hänseenden, bl.a. vid beräkningen av gruppsolvensen. Hur detta ska ske framgår av Solvens <NOBR>II-direktivet.</NOBR> Det finns en artikel i direktivet, se artikel 235, som innebär att när ett försäkrings- och återförsäkringsföretag är dotterföretag till ett försäkringsholdingföretag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES, ska beräkningen av gruppsolvens göras med hänsyn även till försäkringsholdingföretaget eller det blandade finansiella holdingföretaget.</P>
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<P class="p84 ft2">Även en anknuten <NOBR>EES-försäkringsgivare</NOBR> och en anknuten försäkrings- givare från tredjeland ska i vissa hänseenden beaktas vid gruppsolvensberäkningen. Detta framgår bl.a. av artikel 221 i Solvens II- direktivet som innebär att vid beräkningen av den gruppbaserade kapitalbasen och det gruppbaserade solvenskapitalkravet ska ett anknutet företag beaktas proportionellt efter det innehav som bl.a. ett försäkringsföretag har i det anknutna företaget. Det anknutna företaget kan vara t.ex. en <NOBR>EES-försäkringsgivare</NOBR> som är dotterföretag till ett svenskt försäkringsföretag.</P>
<P class="p92 ft2">För att åskådliggöra vad som sagt kan följande exempel ges. Om det exempelvis finns ett svenskt försäkringsföretag i toppen av en grupp som till fullo äger en dansk försäkringsgivare <NOBR>(EES-försäkringsgivare)</NOBR> som i sin tur till fullo äger en försäkringsgivare i USA ska det svenska försäkringsföretaget (moderbolaget) bl.a. upprätta en konsoliderad solvensbalansräkning. Denna ska inkludera det danska företaget samt det amerikanska. Man får då en bild av hela gruppen, som om verksamheterna i de tre länderna bedrevs i samma bolag i stället för i tre olika bolag. Inte heller mot det danska och amerikanska företaget bedrivs någon grupptillsyn i egentlig mening utan detta utövas mot det svenska försäkringsföretaget i gruppen.</P>
<P class="p689 ft2">Till saken hör även att t.ex. ett anknutet fastighetsföretag (till ett försäkringsföretag) som ingår i en grupp ska beaktas vid gruppsolvensberäkningen (se artikel 221). Med grupp avses själva företagsgruppen såsom den definieras i lagen.</P>
<P class="p743 ft2">Vidare finns det, med anledning av vad Lagrådet har anfört om att det inte finns någon lagvalsregel, anledning att framhålla att direktivet inte innehåller någon sådan regel, vilket är naturligt eftersom direktivet har ett <NOBR>EU-rättsligt</NOBR> perspektiv. De <NOBR>EU-rättsliga</NOBR> grupp- och konglomeratsreglerna på finansmarknadsområdet utgår emellertid ifrån att det i normalfallet är lagen i det land där grupptillsynsmyndigheten finns, som ska tillämpas. Detta är även utgångspunkten i svensk rätt. Det sagda innebär t.ex. att om Finansinspektionen med stöd av FRL har kommit överens med en berörd behörig myndighet inom EES om att inspektionen i stället, av lämplighetsskäl, ska vara grupptillsynmyndighet ska i normalfallet den svenska lagen gälla och tillämpas. Inspektionen får dock tillämpa utländsk rätt i vissa fall, se bl.a. avsnitt 18.3.21. I realiteten torde dock lagvalsfrågan inte skapa några problem då Solvens II- direktivet i stora delar är ett s.k. fullharmoniseringsdirektiv som kompletteras av <NOBR>EU-förordningar.</NOBR></P>
<P class="p1140 ft2">När det gäller utformningen av de materiella bestämmelsernas om gruppsolvens som Lagrådet tar upp, exempelvis bestämmelsen om metoder för beräkning av kapitalbas och kapitalkrav, så är den inte enbart tillämplig i de fall som Finansinspektionen utsetts till grupptillsmyndig- het. Bestämmelsens första stycke, om att konsolideringsmetoden ska användas, är en handlingsregel riktad mot berörda företag. Andra stycket däremot, som handlar om att sammanläggnings- och avräkningsmetoden får användas efter beslut av Finansinspektionen, är tillämplig om inspektionen utsetts till grupptillsynsmyndighet. Att det finns bestämmelser i den svenska lagen som anger att viss rapportering ska ske till grupptillsynsmyndigheten, se t.ex. bestämmelsen om rapportering av återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå,</P>
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<P class="p654 ft4">utan att det anges någon begränsning i fråga om myndighetens Prop. 2015/16:9 lokalisering, är naturligt då vissa av bestämmelserna i Solvens II-</P>
<P class="p707 ft2">direktivet rör rapportering till grupptillsynsmyndigheten, som inte behöver vara belägen i Sverige.</P>
<P class="p67 ft2">I fråga om det som Lagrådet anför om huruvida Finansinspektionen, när inspektionen är grupptillsynsmyndighet, även kan rikta krav mot utländska företag i gruppen eller om innebörden av bestämmelserna endast är att förhållandena i andra gruppföretag ska beaktas vid grupptillsynen av svenska försäkringsföretag så finns det anledning att tydliggöra att det rör sig om det senare fallet.</P>
<P class="p69 ft4">Med dessa förtydliganden anser regeringen att Lagrådets påpekande om att regleringen, i detta hänseende, är oklar, har tillmötesgåtts.</P>
<P class="p69 ft4">Av artikel 213.1 andra stycket framgår att ett försäkringsföretag som ingår i en grupp även står under tillsyn som enskilt försäkringsföretag. En motsvarande bestämmelse bör tas in i FRL.</P>
<P class="p627 ft114"><SPAN class="ft115">18.1.4</SPAN><SPAN class="ft135">Nivån för grupptillsynen</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om det i toppen av en grupp finns ett försäk- ringsföretag, en <NOBR>EES-försäkringsgivare,</NOBR> ett försäkringsholdingföretag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES som är moderföretag till ett visst försäkringsföretag, ska bestämmelserna om grupptillsyn tillämpas enbart på nivån för detta yttersta moderföretag inom EES.</P>
<P class="p866 ft2">Om det i toppen av en grupp finns ett försäkringsföretag eller en <NOBR>EES-försäkringsgivare,</NOBR> ett försäkringsholdingföretag med huvudkon- tor inom EES eller ett blandat finansiellt holdingföretag med huvud- kontor inom EES som är moderföretag till ett försäkringsholding- företag eller blandat finansiellt holdingföretag som i sin tur är moder- företag till ett visst försäkringsföretag, ska bestämmelserna om grupptillsyn tillämpas enbart på nivån för detta yttersta moderföretag inom EES.</P>
<P class="p954 ft4">Det införs en möjlighet att undanta företag i toppen av en grupp från grupptillsyn med avseende på riskkoncentrationer och transaktioner inom en grupp, om detta företag i sin tur har ett moderföretag som omfattas, eller självt omfattas, av tillsyn enligt lagen om tillsyn över finansiella konglomerat.</P>
<P class="p916 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P>
<P class="p523 ft2">mot det.</P>
<P class="p1095 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p1095 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p1141 ft2">409</P>
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<P class="p357 ft46"><SPAN class="ft2">Prop. 2015/16:9 </SPAN>Skälen för regeringens förslag</P>
<P class="p893 ft3">Nivån för grupptillsynen på en grupp inom EES</P>
<P class="p1142 ft2">Artikel 215.1 i Solvens <NOBR>II-direktivet</NOBR> reglerar på vilken nivå i en grupp som direktivets bestämmelser om grupptillsyn ska tillämpas på i en situation då det, förenklat uttryckt, placerade över varandra i en grupp finns flera försäkringsföretag, <NOBR>EES-försäkringsgivare,</NOBR> försäkringshol- dingföretag eller blandade finansiella holdingföretag.</P>
<P class="p507 ft2">Enligt artikel 215 ska bestämmelserna om grupptillsyn bara tillämpas på nivån för det företag som finns högst upp i gruppstrukturen inom EES och inte samtidigt på någon annan nivå i gruppen. Om exempelvis ett försäkringsföretag är moderföretag till ett annat försäkringsföretag och samtidigt dotterföretag till en <NOBR>EES-försäkringsgivare,</NOBR> ska bestämmel- serna om grupptillsyn tillämpas på nivån för <NOBR>EES-försäkringsgivaren.</NOBR> Om det företag som finns i toppen av en grupp inom EES i sin tur är dotterföretag till ett företag som omfattas av reglerna i konglomeratlagen, kan grupptillsynsmyndigheten göra vissa undantag från grupptillsyn enligt artikel 215.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p679 ft4">Bestämmelserna i artikel 215.1 om att grupptillsyn i de ovan angivna situationerna enbart ska tillämpas på nivån för det företag som finns högst upp i gruppstrukturen inom EES bör införas i lag.</P>
<P class="p506 ft2">Utredningens lagförslag är uppbyggt kring begreppen ledande försäk- ringsföretag och ledande försäkringsholdingföretag. Som konstaterats tidigare bör de begreppen inte användas i FRL. De svenska reglerna bör i stället utformas på ett sätt som närmare knyter an till direktivets lydelse.</P>
<P class="p506 ft2">För att genomföra direktivet bör det i lag införas bestämmelser som innebär följande. Om det i toppen av en grupp finns ett försäk- ringsföretag, en <NOBR>EES-försäkringsgivare,</NOBR> ett försäkringsholdingföretag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES som är moderföretag till ett försäkringsföretag, bör bestämmelserna om grupptillsyn tillämpas enbart på nivån för detta yttersta moderföretag inom EES.</P>
<P class="p508 ft2">Om det i toppen av en grupp finns ett försäkringsföretag eller en EES- försäkringsgivare, ett försäkringsholdingföretag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES som är moderföretag till ett försäkringsholdingföretag eller blandat finansiellt holdingföretag som i sin tur är moderföretag till ett försäkringsföretag bör bestämmelserna om grupptillsyn tillämpas enbart på nivån för detta yttersta moderföretag inom EES.</P>
<P class="p734 ft2">Det bör även införas en möjlighet att undanta företag i toppen av en grupp från grupptillsyn med avseende på riskkoncentrationer och transaktioner, om detta företag i sin tur har ett moderföretag som omfattas, eller själv omfattas, av tillsyn enligt lagen om tillsyn över finansiella konglomerat.</P>
<P class="p1143 ft114"><SPAN class="ft115">18.1.5</SPAN><SPAN class="ft134">Utseende av grupptillsynsmyndighet</SPAN></P>
<P class="p790 ft31"><SPAN class="ft124">Regeringens förslag: </SPAN>För de grupper som omfattas av full grupptill- syn ska det finnas en grupptillsynsmyndighet med ansvar för grupp-</P>
<P class="p133 ft2">410</P>
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<P class="p1144 ft4">tillsynen. Om det finns flera berörda myndigheter, ska grupptillsyns- myndigheten utses bland dem.</P>
<P class="p1145 ft4">Finansinspektionen ska vara grupptillsynsmyndighet, om det i gruppen finns ett eller flera försäkringsföretag men ingen <NOBR>EES-försäk-</NOBR> ringsgivare. Finansinspektionen ska därutöver vara grupptillsyns- myndighet bl.a. om det i toppen av gruppen finns ett försäkrings- företag eller om det i toppen av en grupp finns ett försäkrings- holdingföretag som är moderföretag till ett försäkringsföretag.</P>
<P class="p689 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag. Utredningen föreslår dock att begreppen ledande försäkrings- företag och ledande försäkringsholdingföretag i viss utsträckning ska användas för att avgöra när Finansinspektionen ska vara grupptillsyns- myndighet.</P>
<P class="p593 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Begreppet grupptillsynsmyndighet definieras i artikel 212.1 d i Solvens <NOBR>II-direktivet</NOBR> som den tillsyns- myndighet som är ansvarig för grupptillsynen. Artikel 247 i direktivet ställer krav på att en tillsynsmyndighet (grupptillsynsmyndigheten) ska vara ansvarig för grupptillsynen. Artikeln innehåller regler för att bestämma vilken tillsynsmyndighet som ska anförtros den uppgiften. Den huvudsakliga innebörden av regleringen är att grupptillsyns- myndigheten ska vara den myndighet som har tillsyn över ett försäkringsföretag – enligt direktivets definition – som finns i toppen av en grupp eller som har den största balansomslutningen.</P>
<P class="p593 ft2">Det bör införas bestämmelser i lag som definierar begreppet grupptill- synsmyndighet och klargör i vilka fall Finansinspektionen ska vara grupptillsynsmyndighet. De bör utformas med förebild i konglomerat- lagens bestämmelser om när Finansinspektionen ska vara samordnare enligt den lagen (se 4 kap. konglomeratlagen). Artikel 247.2 har ett unionsperspektiv och innehåller således regler om vilken nationell tillsynsmyndighet inom EES som ska ha ansvaret för grupptillsynen. Bestämmelsen som genomför artikeln ska ha ett nationellt perspektiv.</P>
<P class="p593 ft2">I artikel 247.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> anges att en nationell myndighet ska vara grupptillsynsmyndighet, om den är behörig för alla försäkrings- och återförsäkringsföretag i en grupp. I den svenska lagtexten bör detta uttryckas på så vis att Finansinspektionen ska vara grupptillsynsmyndighet om det i gruppen finns ett eller flera försäkringsföretag men ingen <NOBR>EES-försäkringsgivare.</NOBR></P>
<P class="p593 ft4">Artikel 247.2 andra stycket, behandlar de situationer då det finns minst ett försäkringsföretag och en <NOBR>EES-försäkringsgivare</NOBR> i en grupp. Det måste då avgöras vilken tillsynsmyndighet inom EES som ska vara grupptillsynsmyndighet.</P>
<P class="p84 ft4">Artikel 247.2 andra stycket a) stadgar att om det ledande företaget i en grupp är ett försäkrings- eller återförsäkringsföretag, ska den tillsyns- myndighet som auktoriserat det företaget vara grupptillsynsmyndighet. I</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">411</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_412">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">412</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">den svenska versionen av direktivtexten talas det alltså om det ledande företaget i en grupp. Med detta avses det företag som inte har något moderföretag ovanför sig i gruppstrukturen. I den engelskspråkiga versionen av direktivet används uttrycket ”a group is headed by”. Det uttrycket har i svensk lagtext tidigare översatts med formuleringen att ett företag finns i toppen av grupp (se bl.a. den engelskspråkiga lydelsen av artikel 10.2 i konglomeratdirektivet jämförd med 4 kap. 2 § konglomerat- lagen). Den formuleringen bör användas också i de nya gruppreglerna i FRL.</P>
<P class="p92 ft2">Artikel 247.2 andra stycket b) i) innebär för svenskt vidkommande att Finansinspektionen ska vara grupptillsynsmyndighet om ett försäkrings- företag har ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag som moderföretag. Det bör noteras att punkten är tillämp- lig oavsett om försäkringsholdingföretaget eller det blandade finansiella holdingföretaget har huvudkontor i Sverige eller inte. Inte heller har det betydelse om försäkringsholdingföretaget eller det blandade finansiella holdingföretaget har huvudkontor inom EES eller inte.</P>
<P class="p92 ft2">Artikel 247.2 andra stycket b) ii) reglerar situationen att ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag med huvudkontor inom EES har försäkringsgivare i flera <NOBR>EES-länder</NOBR> som dotterföretag och något av dessa dotterföretag har auktoriserats i det <NOBR>EES-land</NOBR> där moderföretaget har huvudkontor. Direktivbestämmelsen måste uppfattas på så sätt att den även gäller i den situationen att det aktuella försäkringsholdingföretaget eller blandade finansiella holding- företaget som dotterföretag har fler än en försäkringsgivare i det land där dess huvudkontor finns. Punkten gäller även då flera försäkringsföretag, tillsammans med en eller flera <NOBR>EES-försäkringsgivare,</NOBR> är dotterföretag till ett försäkringsholdingföretag med huvudkontor i Sverige eller ett blandat finansiellt holdingföretag med huvudkontor i Sverige. Bestäm- melsen bör utformas i enlighet härmed.</P>
<P class="p744 ft2">Artikel 247.2 andra stycket b) iii) behandlar fallet om gruppen har mer än ett ledande företag som är försäkringsholdingbolag eller blandade finansiella holdingföretag, dessa företag har säten i skilda medlemsstater och det i båda dessa stater finns ett försäkrings- eller återförsäkrings- företag som ingår i gruppen. Då ska tillsynsmyndigheten för det av dessa försäkrings- eller återförsäkringsföretag som har den största totala balansomslutningen utses. Direktivbestämmelsens avser enligt sin ordalydelse situationen då det finns ett försäkringsföretag och en EES- försäkringsgivare som dotterföretag. Den måste dock uppfattas på så sätt att den gäller oavsett om kretsen av dotterföretag består av ett eller flera försäkringsföretag eller av en eller flera <NOBR>EES-försäkringsgivare</NOBR> i något annat <NOBR>EES-land.</NOBR> För att besvara frågan om vilken myndighet som ska vara tillsynsmyndighet räcker det att känna till vilket av de aktuella dotterföretagen som har den största balansomslutningen. Däremot saknar det betydelse om det finns andra försäkringsföretag respektive andra <NOBR>EES-försäkringsgivare</NOBR> i gruppen i samma <NOBR>EES-land.</NOBR> I artikel 247.2 andra stycket b) iv) behandlas fallet att mer än ett försäkrings- eller återförsäkringsföretag med säte i unionen är dotterföretag till samma försäkringsholdingföretag eller blandade finansiella holdingföretag och inget av dessa företag har auktoriserats i den medlemsstat där försäkringsholdingföretaget eller det blandade finansiella</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_413">
<P class="p536 ft4">holdingföretaget har sitt säte. Då ska tillsynsmyndigheten för det Prop. 2015/16:9 försäkrings- eller återförsäkringsföretag som har den största balansom-</P>
<P class="p904 ft2">slutningen utses. Den delen av artikeln bör genomföras så att det stadgas att då ett försäkringsholdingföretag eller ett blandat finansiellt holding- företag är moderföretag till ett eller flera försäkringsföretag och en eller flera <NOBR>EES-försäkringsgivare</NOBR> men inte har huvudkontor i något av de länder där dotterföretagen finns ska Finansinspektionen vara grupptill- synsmyndighet om det dotterföretag som har den största balansom- slutningen är ett försäkringsföretag.</P>
<P class="p905 ft2">Artikel 247.2 andra stycket b) v) avser fallet att inget av företagen har ett moderföretag som ingår i samma grupp, och stadgar att i sådana fall som inte avses i leden <NOBR>i–iv</NOBR> ska den tillsynsmyndighet som auktoriserat det försäkrings- eller återförsäkringsföretag som har den största totala balansomslutningen utses. Artikeln bör genomföras så att Finansinspekt- ionen utpekas som grupptillsynsmyndighet i de fall då både <NOBR>EES-försäk-</NOBR> ringsgivare och försäkringsföretag finns i en grupp, ingen av föregående punkter är tillämplig och det företag som har den största balansomslut- ningen är ett försäkringsföretag.</P>
<TABLE cellpadding=0 cellspacing=0 class="t128">
<TR>
<TD class="tr44 td171"><P class="p638 ft115">18.1.6</P></TD>
<TD class="tr44 td252"><P class="p38 ft114">Överenskommelse och beslut om utseende av</P></TD>
<TD class="tr44 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p38 ft114">grupptillsynsmyndighet</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får komma överens med</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">berörda behöriga myndigheter om att utse en annan myndighet inom</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">EES till grupptillsynsmyndighet än den som annars ska utses enligt</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> och i den nationella lagstift-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ning som genomför direktivet. Det gäller både om Finansinspektionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">eller någon behörig myndighet annars ska utses till grupptillsyns-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">myndighet.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">Om en överenskommelse innebär att Finansinspektionen utses till</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">grupptillsynsmyndighet, ska inspektionen fatta ett beslut om detta och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">överlämna beslutet till gruppen.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p601 ft2">En överenskommelse får träffas inom tre månader från den dag då</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">frågan om en sådan överenskommelse väcktes av en berörd</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">myndighet. Den berörda gruppen ska ges tillfälle att yttra sig.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">regeringens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td171"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr28 td252"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr48 td355"><P class="p18 ft46">Skälen för regeringens förslag</P></TD>
<TD class="tr48 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr25 td171"><P class="p18 ft3">Allmänt</P></TD>
<TD class="tr25 td252"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p18 ft2">Artikel 247.3 i Solvens <NOBR>II-direktivet</NOBR> ger berörda behöriga myndigheter</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td171"><P class="p18 ft2">möjlighet</P></TD>
<TD class="tr28 td252"><P class="p18 ft2">att fatta ett gemensamt beslut om att en annan behörig</P></TD>
<TD rowspan=2 class="tr40 td138"><P class="p19 ft2">413</P></TD>
</TR>
<TR>
<TD class="tr64 td171"><P class="p18 ft132"> </P></TD>
<TD class="tr64 td252"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_414">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">414</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">myndighet än den som avses i artikel 247.2 ska utses till grupptillsyns- myndighet. En förutsättning för att ett sådant beslut ska få fattas är att det inte är lämpligt att låta den myndighet som utpekas av artikel 247.2 att vara grupptillsynsmyndighet. Lämpligheten ska bedömas med hänsyn till gruppens struktur och den relativa omfattningen av den försäkrings- verksamhet som bedrivs i gruppen i olika länder.</P>
<P class="p593 ft2">Reglerna har sin motsvarighet i konglomeratlagen och det bakomlig- gande konglomeratdirektivet. Där finns möjlighet för inblandade myndigheter att genom en särskild överenskommelse utse en annan myndighet till samordnare av den särskilda tillsynen över finansiella konglomerat än den myndighet som utpekas av direktivets regler (se artikel 10.3 i konglomeratdirektivet och 4 kap. 3 § första stycket konglo- meratlagen).</P>
<P class="p593 ft4">De bakomliggande direktivbestämmelserna i Solvens <NOBR>II-direktivet</NOBR> och konglomeratdirektivet ligger varandra nära både sakligt och i fråga om utformning. De aktuella reglerna i Solvens <NOBR>II-direktivet</NOBR> bör därför genomföras med förebild i de nämnda reglerna i konglomeratlagen.</P>
<P class="p84 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Finansinspektionen får komma överens med berörda behöriga myndigheter om att utse en annan myndighet inom EES till grupptill- synsmyndighet än den som annars ska utses enligt bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> och i den nationella lagstiftning som genomför direktivet. Det gäller både om Finansinspektionen eller någon behörig myndighet annars ska utses till grupptillsynsmyndighet. Om en överenskommelse innebär att Finansinspektionen utses till grupptillsynsmyndighet, ska inspektionen fatta ett beslut om detta och överlämna beslutet till gruppen. En överenskommelse får träffas inom tre månader från den dag då frågan om en sådan överenskommelse väcktes av en berörd myndighet. Den berörda gruppen ska ges tillfälle att yttra sig</P>
<P class="p1146 ft3">Internationell överenskommelse om vilken myndighet som ska vara grupptillsynsmyndighet</P>
<P class="p1147 ft2">En skillnad mellan artikel 247.3 i Solvens <NOBR>II-direktivet</NOBR> och motsvarande bestämmelse i konglomeratdirektivet är att konglomeratdirektivet talar om en överenskommelse mellan de berörda behöriga myndigheterna, medan Solvens <NOBR>II-direktivet</NOBR> i stället använder uttrycket gemensamt beslut. I realiteten bedöms någon skillnad inte föreligga. Det handlar om att de inblandade myndigheterna enas om vilken av dem som ska fungera som grupptillsynsmyndighet, dvs. träffar en överenskommelse som utmynnar i ett gemensamt beslut.</P>
<P class="p610 ft2">De överenskommelser som nu är aktuella förutsätter inte lagändringar, eftersom gruppreglerna i FRL föreslås bli utformade så att de tar hänsyn till att Finansinspektionen i vissa fall är grupptillsynsmyndighet och vissa fall inte är det. Därför kan Finansinspektionen ges i uppdrag att ingå sådana internationella överenskommelser som krävs. En bestämmelse motsvarande artikel 247.3 bör tas in i FRL men det uttryckliga bemyn- digandet bör ges i förordning, på samma sätt som skett i 1 § förordningen (2006:627) om särskild tillsyn över finansiella konglomerat.</P>
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<P class="p1148 ft120"><SPAN class="ft115">18.1.7</SPAN><SPAN class="ft159">Hänskjutande av ett ärende om utseende av grupptillsynsmyndighet till Europeiska försäkrings- och tjänstepensionsmyndigheten</SPAN></P>
<P class="p1149 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om Finansinspektionen eller någon av de berörda behöriga myndigheterna inom en tremånadersfrist har häns- kjutit ärendet till Europeiska försäkrings- och tjänstepensionsmyn- digheten (Eiopa) och begärt myndighetens hjälp, ska inspektionen och de berörda behöriga myndigheterna invänta det beslut som Eiopa kan komma att fatta. Finansinspektionen ska följa ett sådant beslut i sak. Om Finansinspektionen utsetts till grupptillsynsmyndighet, ska inspektionen till gruppen och tillsynskollegiet överlämna beslutet som ska innehålla de skäl som bestämt utgången.</P>
<P class="p1150 ft4">Finansinspektionen får inte hänskjuta ett ärende till Eiopa efter att tremånadersperioden löpt ut eller ett beslut har fattats. Om ett beslut om utseende av grupptillsynsmyndighet inte kan fattas, ska uppgiften som grupptillsynsmyndighet utföras av den myndighet som fastställts enligt artikel 247.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1137 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredningen lämnar inte något förslag i denna del.</P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>lämnar inga synpunkter i aktuell del.</P>
<P class="p164 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p164 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 247.4, i den lydelse artikeln fått genom omnibus <NOBR>II-direktivet,</NOBR> följer att om någon av de berörda tillsynsmyndigheterna inom den tremånadersperiod som avses i punkt 3 har hänskjutit ärendet till Eiopa i enlighet med artikel 19 i förordning (EU) nr 1094/2010, ska de berörda tillsynsmyndigheterna skjuta upp sitt gemensamma beslut och invänta ett eventuellt beslut som kan fattas av Eiopa i enlighet med artikel 19.3 i den förordningen, och ska fatta sitt beslut i enlighet med Eiopas beslut. Det gemensamma beslutet ska anses avgörande och ska tillämpas av de berörda tillsyns- myndigheterna. Denna tremånadersperiod ska anses utgöra förliknings- period i den mening som avses i artikel 19.2 i den förordningen.</P>
<P class="p138 ft2">Av artikel 247.5, i den lydelse artikeln fått genom omnibus II- direktivet, följer att Eiopa ska fatta sitt beslut inom en månad efter ett hänskjutande av ärendet enligt artikel 247.4. Ärendet får inte hänskjutas till Eiopa efter det att tremånadersperioden har löpt ut eller efter det att ett gemensamt beslut har fattats. Den utsedda grupptillsynsmyndigheten ska till gruppen och tillsynskollegiet överlämna det gemensamma beslutet tillsammans med en fullständig motivering.</P>
<P class="p244 ft4">Av artikel 247.6 i den lydelse artikeln fått genom omnibus <NOBR>II-direktivet</NOBR> följer att om inget gemensamt beslut kunnat fattas ska uppgiften som grupptillsynsmyndighet utföras av den tillsynsmyndighet som fastställts i enlighet med artikel 247.2.</P>
<P class="p164 ft31">Bestämmelser motsvarande artikel <NOBR>247.4–247.6</NOBR> bör genomföras i lag. De delar som uteslutande riktar sig till Eiopa ska dock inte ska genom- föras i nationell lag.</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">415</P>
</DIV>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">416</P>
</DIV>
<DIV id="id_2">
<P class="p1151 ft123"><SPAN class="ft115">18.1.8</SPAN><SPAN class="ft143">Beslut om att inte beakta ett företag vid grupptillsynen</SPAN></P>
<P class="p1152 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Det införs möjlighet för Finansinspektionen att i egenskap av grupptillsynsmyndighet besluta att helt eller delvis inte beakta ett företag som ingår i en grupp vid grupptillsynen. Förutsättningarna för detta ska vara att det finns rättsliga hinder mot överförande av information från tredjeland, att företaget är av ringa betydelse med hänsyn till syftet med tillsynen eller att det skulle vara olämpligt eller vilseledande att låta företaget omfattas av grupptillsynen.</P>
<P class="p1118 ft2">Finansinspektionen ska höra de berörda behöriga myndigheterna innan ett sådant beslut fattas. Om Finansinspektionen beslutar att inte beakta en <NOBR>EES-försäkringsgivare</NOBR> på grund av att företaget är av ringa betydelse med hänsyn till syftet med tillsynen eller att det skulle vara olämpligt eller vilseledande att låta företaget omfattas av grupptillsynen, ska det företag som finns i toppen av gruppen i Sverige, på begäran av Finansinspektionen, lämna de upplysningar som en behörig myndighet i <NOBR>EES-försäkringsgivarens</NOBR> hemland behöver för sin tillsyn av <NOBR>EES-försäkringsgivaren.</NOBR></P>
<P class="p1119 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 214.2 i Solvens <NOBR>II-direktivet</NOBR> ges grupptillsynsmyndigheten möjlighet att inte låta ett företag omfattas av grupptillsyn under särskilda förutsättningar: att företaget är beläget i ett tredjeland och det hindrar överförandet av nödvändig information, att företaget är av ringa betydelse med hänsyn till grupptillsynens syfte och att det vore olämpligt eller vilseledande med hänsyn till grupptillsynens syfte att låta företaget omfattas av grupptillsyn. Liknande redan inför- livade bestämmelser finns i försäkringsgruppsdirektivet (se artikel 3.3 och 9 kap. 8 § FRL), konglomeratdirektivet (se artikel 6.5 och 5 kap. 6 §</P>
<TABLE cellpadding=0 cellspacing=0 class="t36">
<TR>
<TD class="tr29 td92"><P class="p18 ft2">konglomeratlagen)</P></TD>
<TD class="tr29 td153"><P class="p101 ft2">och</P></TD>
<TD class="tr29 td122"><P class="p38 ft2">i kreditinstitutsdirektivet<SPAN class="ft35">24</SPAN></P></TD>
<TD class="tr29 td67"><P class="p153 ft2">(se artikel 73</P></TD>
<TD class="tr29 td108"><P class="p19 ft2">och</P></TD>
</TR>
<TR>
<TD class="tr27 td92"><P class="p18 ft13">9 kap. 14 § i</P></TD>
<TD class="tr27 td153"><P class="p18 ft13">den</P></TD>
<TD class="tr27 td122"><P class="p18 ft13">numera upphävda lagen</P></TD>
<TD class="tr27 td67"><P class="p88 ft13">[2006:1371]</P></TD>
<TD class="tr27 td108"><P class="p19 ft13">om</P></TD>
</TR>
</TABLE>
<P class="p26 ft2">kapitaltäckning och stora exponeringar).</P>
<P class="p224 ft2">Den aktuella artikeln i Solvens <NOBR>II-direktivet</NOBR> bör genomföras i lag och utformas med 9 kap. 8 § FRL som förebild.</P>
<P class="p223 ft4">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Det införs en möjlighet för Finansinspektionen att i egenskap av grupptillsynsmyndighet och i ett enskilt fall besluta att, vid</P>
<P class="p1153 ft40"><SPAN class="ft51">24 </SPAN>Europaparlamentets och rådets direktiv 2006/48/EG av den 14 juni 2006 om rätten att starta och driva verksamhet i kreditinstitut (omarbetning), senast ändrat genom Europaparlamentets och rådets direktiv 2010/78/EU.</P>
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<P class="p654 ft4">grupptillsynen helt eller delvis, inte beakta ett företag som ingår i en Prop. 2015/16:9 grupp. Förutsättningarna för detta ska vara desamma som förutsätt-</P>
<P class="p1063 ft2">ningarna enligt FRL i dag för att utelämna ett företag från gruppbaserad redovisning, dvs. att det finns rättsliga hinder mot överförande av information från tredjeland, att företaget är av ringa betydelse med hänsyn till syftet med tillsynen eller att det skulle vara olämpligt eller vilseledande att låta företaget omfattas av grupptillsynen. Finansinspekt- ionen ska höra de berörda behöriga myndigheterna innan ett beslut fattas. Om Finansinspektionen beslutar att inte beakta en <NOBR>EES-försäkringsgivare</NOBR> från grupptillsyn på grund av att företaget är av ringa betydelse med hänsyn till syftet med tillsynen eller att det skulle vara olämpligt eller vilseledande att låta företaget omfattas av grupptillsynen, ska det företag som finns i toppen av gruppen i Sverige, på begäran av Finansinspektionen, lämna de upplysningar som en behörig myndighet i <NOBR>EES-försäkringsgivarens</NOBR> hemland behöver för sin tillsyn av EES- försäkringsgivaren.</P>
<P class="p763 ft114"><SPAN class="ft115">18.1.9</SPAN><SPAN class="ft135">Parallella regelverk</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett blandat finansiellt holdingföretag omfat- tas av likvärdiga bestämmelser om tillsyn över försäkringsföretag som ingår i en grupp och tillsyn av konglomerat, särskilt avseende risk- baserad tillsyn, får Finansinspektionen, när inspektionen är grupptill- synsmyndighet, efter samråd med övriga berörda behöriga myndig- heter, medge undantag från bestämmelserna om grupptillsyn i försäkringsrörelselagen så att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för konglomerat.</P>
<P class="p1154 ft2">Om ett blandat finansiellt holdingföretag omfattas av likvärdiga bestämmelser om tillsyn över försäkringsföretag som ingår i en grupp och om tillsyn av finansiella företagsgrupper, särskilt avseende risk- baserad tillsyn, får Finansinspektionen, när inspektionen är grupptill- synsmyndighet, efter samråd med den myndighet som ansvarar för tillsyn av den finansiella företagsgruppen, medge undantag från grupptillsynen så att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för den största sektorn enligt lagen om särskild tillsyn över finansiella konglomerat.</P>
<P class="p1082 ft4">Finansinspektionen ska underrätta Europeiska bankmyndigheten och Europeiska försäkrings- och tjänstepensionsmyndigheten om sådana beslut om undantag som inspektionen fattar.</P>
<P class="p772 ft2"><SPAN class="ft46">Utredningen </SPAN>har inte något motsvarande förslag.</P>
<P class="p895 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft31"><SPAN class="ft124">Skälen för regeringens förslag: </SPAN>I artiklarna 213.4 och 213.5 i Solvens <NOBR>II-direktivet,</NOBR> i deras lydelse enligt ändringsdirektivet, anges under vilka förutsättningar som grupptillsynsmyndigheten får besluta om</P>
<P class="p297 ft2">417</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">418</P>
</DIV>
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<P class="p40 ft4">att ett blandat finansiellt holdingföretag bara behöver tillämpa de relevanta bestämmelserna för konglomerat.</P>
<P class="p84 ft2">Av artikel 213.4 framgår att om ett blandat finansiellt holdingföretag omfattas av likvärdiga bestämmelser i både detta direktiv och i konglomeratdirektivet, särskilt med avseende på tillsyn på grundval av riskbedömning, får grupptillsynsmyndigheten efter samråd med övriga berörda tillsynsmyndigheter besluta att endast tillämpa de tillämpliga bestämmelserna i konglomeratdirektivet på det blandade finansiella holdingföretaget.</P>
<P class="p743 ft2">I artikel 213.5 anges att om ett blandat finansiellt holdingföretag omfattas av likvärdiga bestämmelser i både detta direktiv och i direktiv 2006/48/EG (kreditinstitutsdirektivet), särskilt med avseende på tillsyn på grundval av riskbedömning, får grupptillsynsmyndigheten, i samför- stånd med den samordnande tillsynsmyndigheten i bank- eller värdepap- perssektorn, besluta att endast tillämpa de tillämpliga bestämmelserna i direktivet för den mest betydande sektorn i enlighet med artikel 3.2 i konglomeratdirektivet.</P>
<P class="p92 ft2">Slutligen framgår av artikel 213.6 att grupptillsynsmyndigheten ska underrätta Europeiska bankmyndigheten (Eba) och den Europeiska försäkrings- och tjänstepensionsmyndigheten (Eiopa) om de beslut som fattas inom ramen för artikel 213.4 och 213.5. Av samma artikel framgår bl.a. att Eiopa, genom de europeiska tillsynsmyndigheternas gemensamma kommitté (den gemensamma kommittén) ska utarbeta riktlinjer som syftar till harmonisering av tillsynspraxisen och lägga fram förslag till tekniska standarder för tillsyn, vilka ska överlämnas till kommissionen inom tre år efter att dessa riktlinjer har antagits. Kommissionen ska delegeras befogenhet att anta förslagen till tekniska standarder.</P>
<P class="p856 ft2">Artikel 213.4 och 213.5, som anger under vilka förutsättningar som grupptillsynsmyndigheten får besluta om att ett blandat finansiellt holdingföretag bara behöver tillämpa de relevanta bestämmelserna för konglomerat, bör införas genom nya bestämmelser i FRL som i sak motsvarar de som i dag finns i 9 kap. 8 a § FRL. Av de nya bestämmel- serna ska framgå att Finansinspektionen får meddela sådana beslut, när inspektionen är grupptillsynsmyndighet och om förutsättningar i övrigt är uppfyllda. Härutöver ges Finansinspektionen befogenhet att underrätta bl.a. Eiopa om sådana beslut (jfr artikel 213.6).</P>
<P class="p610 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det genom hänvisningar eller på annat sätt, bör tydliggöras vilka bestämmelser om konglomerat som avses i lagrådsremissen och att bestämmelserna bör omformuleras språkligt så att den avsedda innebörden framgår klart. Regeringen anser emellertid att det är svårt att göra en sådan precisering eftersom den kan begränsa tillämpningsområdet för undantagsreglerna på ett sätt som inte är avsett och riskera att stå i strid med bl.a. de tekniska standarder som kommissionen getts befogenhet att anta på området och som syftar till att harmonisera tillsynspraxisen inom detta område. Med hänsyn härtill och då bestämmelserna i lagrådsremissen i sak motsvaras av gällande rätt, se 9 kap. 8 a § FRL och 4 kap. 10 § lagen (2014:968) om särskild tillsyn över kreditinstitut och värdepappersbolag, finner regeringen inte skäl att följa Lagrådets synpunkter i dessa delar.</P>
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<DIV id="page_419">
<P class="p307 ft4">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär Prop. 2015/16:9 följande. Om ett blandat finansiellt holdingföretag omfattas av likvärdiga</P>
<P class="p313 ft2">bestämmelser om tillsyn över försäkringsföretag som ingår i en grupp och tillsyn av konglomerat, särskilt med avseende på tillsyn på grund av riskbedömning, får Finansinspektionen, när inspektionen är grupptill- synsmyndighet, efter samråd med övriga berörda behöriga myndigheter, medge undantag från detta kapitel så att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för konglomerat. Om ett blandat finansiellt holdingföretag omfattas av likvärdiga bestämmelser om tillsyn över försäkringsföretag som ingår i en grupp och om tillsyn av finansiella företagsgrupper, särskilt med avseende på tillsyn på grund av riskbedömning, får Finansinspektionen, när inspektionen är grupptillsynsmyndighet, efter samråd med den myndighet som ansvarar för tillsyn av den finansiella företagsgruppen, medge undantag från grupptillsynen så att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för den största sektorn enligt lagen om särskild tillsyn över finansiella konglomerat. Finansinspektionen ska underrätta Eba och Eiopa om sådana beslut om undantag som inspektionen fattar.</P>
<P class="p421 ft114">18.1.10 Gruppsolvens</P>
<TABLE cellpadding=0 cellspacing=0 class="t98">
<TR>
<TD colspan=4 class="tr25 td364"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Inom en grupp där det finns ett försäkrings-</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr28 td365"><P class="p50 ft2">företag som har minst ett anknutet företag eller som är dotterföretag</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">till ett försäkringsholdingföretag eller ett blandat finansiellt holding-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">företag ska försäkringsföretaget säkerställa att det inom gruppen finns</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">en gruppbaserad kapitalbas som alltid är minst lika med ett grupp-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">baserat solvenskapitalkrav eller det högre belopp som Finansinspekt-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td410"><P class="p50 ft2">ionen har beslutat om som ett kapitaltillägg.</P></TD>
<TD class="tr23 td284"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td411"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p155 ft2">Om en grupp inte uppfyller det gruppbaserade solvenskapitalkravet</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">eller om det finns risk för en sådan brist inom tre månader, ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">försäkringsföretaget eller försäkringsholdingföretaget eller det</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">blandade finansiella holdingföretaget som finns i toppen av gruppen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td412"><P class="p50 ft2">underrätta</P></TD>
<TD class="tr23 td213"><P class="p18 ft2">grupptillsynsmyndigheten</P></TD>
<TD class="tr23 td284"><P class="p18 ft2">omgående.</P></TD>
<TD class="tr23 td411"><P class="p153 ft2">Om</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">Finansinspektionen är grupptillsynsmyndigheten, ska inspektionen</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">informera berörda behöriga myndigheter. Gruppens situation ska</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td410"><P class="p50 ft2">analyseras inom tillsynskollegiet.</P></TD>
<TD class="tr23 td284"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td411"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p155 ft2">I försäkringsrörelselagen införs vissa allmänna principer för beräk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">ning av kapitalbas och kapitalkrav på gruppnivå. För försäkringsföre-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">tag som finns i toppen av en grupp ska den gruppbaserade kapital-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">basen och det gruppbaserade solvenskapitalkravet beräknas enligt en</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">konsolideringsmetod eller, om det är lämpligt och Finansinspektionen</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">när inspektionen är grupptillsynsmyndighet beslutat att så ska ske,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">enligt en sammanläggnings- och avräkningsmetod. Beräkningen får –</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">efter medgivande av Finansinspektionen – också ske enligt en kombi-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td410"><P class="p50 ft2">nation av de angivna metoderna.</P></TD>
<TD class="tr23 td284"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td411"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p155 ft2">Det ska vara möjligt att beräkna det gruppbaserade solvenskapi-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">talkravet med en intern modell, under förutsättning att konsoli-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td365"><P class="p50 ft2">deringsmetoden används för beräkningen av gruppsolvens. Enskilda</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td365"><P class="p50 ft2">företag i en grupp ska kunna använda en intern modell för beräk-</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">419</P></TD>
</TR>
<TR>
<TD class="tr55 td260"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td213"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td284"><P class="p18 ft81"> </P></TD>
<TD class="tr55 td72"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_420">
<DIV id="dimg1">
<INGENBILD zsrc="H3039420x1.jpg/" id="img1">
</DIV>
<DIV class="dclr"></DIV>
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">420</P>
</DIV>
<DIV id="id_2">
<P class="p796 ft4">ningen av sitt solvenskapitalkrav, oavsett vilken metod som används för beräkning av gruppsolvens.</P>
<P class="p797 ft2">Finansinspektionen får besluta om kapitaltillägg till det grupp- baserade solvenskapitalkravet under vissa förutsättningar. Kapital- tillägg kan också beslutas i fråga om solvenskapitalkravet för ett enskilt försäkringsföretag under särskilda förutsättningar, om en intern modell används för att beräkna det gruppbaserade solvenskapi- talkravet.</P>
<P class="p1155 ft2">Om ett försäkringsholdingföretag eller ett blandat finansiellt hol- dingföretag finns i toppen av gruppen, ska beräkning av kapitalbas och solvenskapitalkrav ske i särskild ordning. Holdingföretaget ska då behandlas som ett försäkringsföretag.</P>
<P class="p995 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om beräkning av kapitalbas och kapitalkrav.</P>
<P class="p995 ft4">Vid oenighet mellan grupptillsynsmyndigheten och Finansinspektionen i fråga om likvärdighet avseende anknutna försäkringsföretag i tredjeland, får inspektionen hänskjuta frågan till Europeiska försäkrings- och tjänstepensionsmyndigheten.</P>
<P class="p744 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningens förslag är dock delvis uppbyggt kring begreppen ledande försäkringsföretag och ledande försäkringsholdingföretag. Utredningen föreslår också att huvuddelen av direktivets bestämmelser om beräkning av den gruppbaserade kapitalbasen och det gruppbaserade solvenskapi- talkravet ska införas i lag, bl.a. gäller det direktivets bestämmelser om elimineringar i den gruppbaserade kapitalbasen för kapitalbasposter och behandling av olika typer av företag vid gruppsolvensberäkningen. I fråga om Solvens <NOBR>II-direktivets</NOBR> regler om interna modeller på gruppnivå och kapitaltillägg på gruppnivå föreslår utredningen genomförande i föreskrifter på lägre nivå än lag.</P>
<P class="p92 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>föreslår ett antal justeringar och förtydliganden av reglerna om gruppsolvens, bl.a. efterlyser inspektionen en definition av begreppet överskottsmedel i gruppsammanhang samt bestämmelser i lag om kapitaltillägg på grupp- nivå. Även <SPAN class="ft3">Svensk Försäkring </SPAN>föreslår ett antal justeringar i utredningens förslag. Bland annat önskas ett förtydligande i lag av hur den propor- tionella andelen i en grupps kapitalbas ska fastställas när företagen i gruppen inte förbinds av en kapitalandel som ett företag innehar i ett annat företag, så att Finansinspektionens utrymme för skönsmässigt beslutsfattande minskas. Vidare efterfrågar Svensk Försäkring lagbe- stämmelser om interna modeller på gruppnivå och kapitaltillägg på gruppnivå.</P>
<P class="p610 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Finansinspektionen </SPAN>anser att artikel 230 i Solvens <NOBR>II-direktivet,</NOBR> i vissa delar, bör genomföras i lag i stället för myndighetsföreskrifter. <SPAN class="ft47">Svensk Försäkring </SPAN>menar att artikel 228 i Solvens <NOBR>II-direktivet,</NOBR> som innehåller särskilda regler om metoder för att beräkna kreditinstitut i en grupp, bör genomföras i lag och inte i myndig-</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_421">
<P class="p654 ft4">hetsföreskrifter. <SPAN class="ft47">Länsförsäkringar AB (LFAB</SPAN>) anser att det bör förtyd- Prop. 2015/16:9 ligas i lagen eller åtminstone i förarbetena vad ett holdingföretag ska</P>
<P class="p1063 ft2">eller får göra enligt FRL:s gruppregler. Bestämmelserna i lagen får inte förhindra att ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag ansvarar för tillämpningen av gruppreglerna. Den självklara utgångspunkten enligt LFAB är att det är den yttersta ägaren som ansvarar för hur helägda dotterföretag styrs. LFAB lämnar förslag till ändringar av bestämmelserna i lagförslaget om bl.a. gruppsolvens som enligt bolaget innebär att Solvens <NOBR>II-direktivet</NOBR> införlivas i svensk rätt på ett mer fullständigt sätt.</P>
<P class="p1076 ft46">Skälen för regeringens förslag</P>
<P class="p818 ft3">Genomförandet av Solvens <NOBR>II-direktivets</NOBR> regler om gruppsolvens</P>
<P class="p752 ft2">De materiella reglerna om grupptillsyn i Solvens <NOBR>II-direktivet</NOBR> omfattar som redan omtalats tre områden: gruppsolvens, riskkoncentrationer och interna transaktioner samt riskhantering och internkontroll. Av de tre är gruppsolvens det mest omfångsrika. Det avsnittet täcker artiklarna 218– 243 och innehåller ett relativt stort antal detaljerade bestämmelser om hur kapitalbas och kapitalkrav ska beräknas på gruppnivå. Där finns också föreskrifter om interna modeller och kapitaltillägg på gruppnivå. Ett antal artiklar <NOBR>(236–241)</NOBR> innehåller regler om en särskild tillsynsordning som grupper med försäkringsföretag kan ansöka om att få tillämpa.</P>
<P class="p736 ft2">De grundläggande reglerna om gruppsolvens bör genomföras i lag, i likhet med vad som skett vid genomförandena av försäkringsgrupps- direktivet och konglomeratdirektivet (se prop. 1999/2000:99 s. <NOBR>35–38</NOBR> och prop. 2005/06:45:45 s. 125). I FRL bör därför införas en regel om att det inom en grupp ska finnas en kapitalbas som motsvarar ett särskilt gruppbaserat solvenskapitalkrav. Likaså ska FRL innehålla bestämmelser om val av metod för solvensberäkningen och vissa andra utgångspunkter för den beräkningen. I likhet med dagens lydelse av FRL (se 9 kap. 5 § andra stycket) bör det också finnas regler som förbjuder tillgodoräknande av samma kapitalbasposter i flera företag inom samma grupp. FRL bör vidare innehålla grundläggande regler om tillstånd att använda en intern modell på gruppnivå samt om kapitaltillägg på gruppnivå.</P>
<P class="p756 ft2">Reglerna om gruppsolvens är delvis av detaljerad art. De delar av regelverket som utgörs av regler om beräkning av kapitalbas och kapitalkrav bör med vissa undantag (se nedan) inte införas i lag. De lämpar sig i stället för genomförande genom myndighetsföreskrifter. För att ge utrymme för ett sådant genomförande bör regeringen eller den myndighet regeringen bestämmer ges bemyndigande att meddela föreskrifter om beräkning av kapitalbas och kapitalkrav på gruppnivå, efter mönster från 9 kap. 15 § 1 och 2 i nuvarande lydelse av FRL samt 9 kap. 1 § 3 konglomeratlagen.</P>
<P class="p1156 ft47">Ett försäkringsföretag ska säkerställa att det inom gruppen sammantaget finns en tillräcklig gruppbaserad kapitalbas</P>
<P class="p1157 ft2">Enligt artikel 218.2 i Solvens <NOBR>II-direktivet</NOBR> ska det försäkringsföretag som</P>
<P class="p523 ft2">finns i toppen av en sådan grupp som avses i artikel 213.2 säkerställa att</P>
<P class="p103 ft2">421</P>
</DIV>
<DIV id="page_422">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">422</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">det finns en tillräcklig gruppbaserad kapitalbas inom en grupp. För det fall det finns ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag i toppen av gruppen vilar ansvaret enligt artikel 218.3 på det försäkringsföretag som är dotterföretag till holdingföretaget.</P>
<P class="p224 ft2">Att ett försäkringsföretag, enligt direktivet, ska säkerställa att den inom gruppen sammantaget finns en gruppbaserad kapitalbas, är inte helt oproblematiskt ur ett svenskt aktiebolagsrättsligt perspektiv, om det finns ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag i toppen av gruppen. Regleringen innebär att försäkringsföretaget skulle kunna behöva ställa krav på sitt moderföretag inom ett område som moderbolagets styrelse ansvarar för enligt aktiebolagslagen. Det finns dock inget utrymme att i det här avseendet avvika från direktivet. För ett korrekt genomförande av direktivet krävs att det är försäkringsföretaget i gruppen som ska säkerställa att det sammantaget inom gruppen finns en gruppbaserad kapitalbas.</P>
<P class="p227 ft2">Det ska framgå tydligt av FRL vilket försäkringsföretag som ska säkerställa att det inom gruppen sammantaget finns en gruppbaserad kapitalbas som alltid är minst lika med ett särskilt gruppbaserat solvenskapitalkrav. Detta ska anges i den bestämmelse som innehåller kravet på viss gruppbaserad kapitalbas.</P>
<P class="p440 ft4">Bestämmelserna i 218.5 – om grupptillsynsmyndighetens informa- tionsskyldighet då en grupps solvenskapitalkrav underskrids eller riskerar att underskridas – bör genomföras i FRL.</P>
<P class="p119 ft3">Metoder för beräkning av kapitalbas och kapitalkrav</P>
<P class="p842 ft2">Solvens <NOBR>II-direktivet</NOBR> anvisar två metoder för beräkning av gruppsolvens. Huvudmetoden (metod 1, se artiklarna <NOBR>230–232</NOBR> i Solvens <NOBR>II-direktivet),</NOBR> som är den som ska användas om det inte fattats något särskilt beslut av annan innebörd, benämns i den svenska direktivöversättningen ”metod baserad på sammanställd redovisning”. Tillstånd får dock som alternativ ges till användning av avräknings- och sammanläggningsmetoden (metod 2) (se artiklarna 220.2, 230.1 och 233.1 i Solvens <NOBR>II-direktivet).</NOBR> De två metoderna får också användas i kombination med varandra om särskilt tillstånd ges till det. Det är grupptillsynsmyndigheten som beslutar i tillståndsfrågan. Denna reglering avviker från försäkringsgruppsdirektivet, som gett medlemsstaterna möjlighet att själva välja vilken av tre angivna metoder som ska användas för gruppbaserad solvensberäkning (se punkten 1.A i bilaga I till försäkringsgruppsdirektivet).</P>
<P class="p843 ft2">Metod 1 utgår från koncernredovisningen, den sammanställda redovis- ningen. Gruppsolvensen utgörs enligt den metoden av skillnaden mellan den gruppbaserade kapitalbasen och det gruppbaserade solvenskapital- kravet, beräknat med utgångspunkt i sammanställd data för gruppen i fråga.</P>
<P class="p252 ft4">Metod 2 utgår från den redovisning som upprättas av de enskilda företagen. Kapitalbas och kapitalkrav för gruppens företag läggs samman varvid en samlad kapitalbas och ett samlat solvenskapitalkrav för gruppen erhålls. Metod 2 benämns i dag i FRL och i konglomeratlagen sammanläggnings- och avräkningsmetoden (se prop. 2005/06:45 s. 127). Den benämningen bör användas även fortsättningsvis.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_423">
<DIV>
<DIV id="id_1">
<P class="p84 ft2">Valet av beräkningsmetod är en fråga av principiell natur, som regeringen uttalat vid genomförandena av försäkringsgrupps- och konglomeratdirektiven (prop. 1999/2000:99 s. 39 och prop. 2004/05:45 s. 126). Det ska därför som i dag framgå av FRL vilken metod som är huvudmetod och vilken metod som endast får användas efter särskilt tillstånd samt att tillstånd ska ges om det är lämpligt. Metoderna bör i likhet med gällande lydelse i FRL benämnas konsolideringsmetod respektive sammanläggnings- och avräkningsmetod. Det bör också fram- gå av lagen vilka bestämmelser om kapitalbas på ”solonivå” som ska gälla vid beräkningen av den gruppbaserade kapitalbasen när konsoli- deringsmetoden används. Vidare bör det av lag framgå vad det minsta värdet av det gruppbaserade solvenskapitalkravet ska uppgå till, om konsolideringssmetoden används, och hur detta minsta värde ska täckas (artikel 230.2 andra och tredje styckena). Dessa bestämmelser gäller även om man använder konsolideringsmetoden i kombination med samman- läggnings- och avräkningsmetoden.</P>
<P class="p610 ft2">Europeiska kommissionen har enligt artikel 234 i Solvens <NOBR>II-direktivet</NOBR> möjlighet att meddela ytterligare föreskrifter om valet mellan konsoli- deringsmetoden och sammanläggnings- och avräkningsmetoden eller en kombination av metoderna. I kommissionens delegerade förordning (EU) 2015/35 regleras det valet i viss utsträckning, bl.a. anges avsaknad av tillräcklig information om ett visst företag i grupp som skäl att inte använda konsolideringsmetoden (se artikel 328).</P>
<P class="p92 ft2">Befogenheten att besluta om användning av sammanläggnings- och avräkningsmetoden eller en kombination av denna och konsoliderings- metoden ska tillkomma Finansinspektionen, när inspektionen är grupp- tillsynsmyndighet. Detta bör framgå av lagtexten. Av lag ska det också framgå att Finansinspektionen, innan den fattar ett beslut om byte av beräkningsmetod, ska samråda med de berörda behöriga myndigheterna och den aktuella gruppen.</P>
<P class="p593 ft2">Solvens <NOBR>II-direktivets</NOBR> artikel 228 innehåller särskilda regler om beräkning av gruppsolvens i fråga om anknutna kreditinstitut, värdepap- persföretag och finansiella institut i den mening som avses i konglo- meratdirektivet. I de fallen får gruppsolvensen avseende dessa företag beräknas enligt de metoder som anges i konglomeratdirektivet. Konglo- meratdirektivets konsolideringsmetod får dock användas endast om grupptillsynsmyndigheten är förvissad om att företagens ledning och internkontroll är tillräckligt samordnad. Valet av metod ska vara konsekvent från tid till annan. Som ytterligare alternativ till användning av någon av metoderna i konglomeratlagen får medlemsstaterna låta sina tillsynsmyndigheter bestämma att innehav i kreditinstitut, värdepappers- företag eller finansiella institut får dras av från den gruppbaserade kapitalbasen.</P>
<P class="p744 ft2">Bestämmelserna i artikel 228 har delvis sin motsvarighet i nu gällande <NOBR>EU-rättsliga</NOBR> bestämmelser i försäkringsgruppsdirektivet, vilka tillkommit i samband med att konglomeratdirektivet antogs (se punkten 2.4a i bilaga I till försäkringsgruppsdirektivet, i den lydelse försäkringsgrupps- direktivet fått genom artikel 28 i konglomeratdirektivet, samt artikel 16.2 i första skadedirektivet [73/239/EEG] och artikel 18.2 i första livförsäk- ringsdirektivet [79/267/EEG] i den lydelse dessa artiklar fått genom artikel 22.2 respektive 23.2 i konglomeratdirektivet).</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">423</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_424">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">424</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2">Vid genomförandet av konglomeratdirektivet i svensk rätt gjordes bedömningen att de särskilda reglerna om beräkning av gruppsolvens när kreditinstitut m.fl. typer av företag ingår i en grupp tillsammans med ett försäkringsföretag inte borde föranleda några nya lagbestämmelser, utan i stället genomföras genom myndighetsföreskrifter (prop. 2005/06:45 s. 197). Det finns inte skäl att göra någon annan bedömning nu. Därför bör bestämmelserna i artikel 228 i Solvens <NOBR>II-direktivet</NOBR> inte föranleda några nya bestämmelser i FRL utan i stället tillgodoses genom myndighets- föreskrifter med stöd av bemyndigande i lag.</P>
<P class="p1158 ft45">Gruppsolvens för försäkringsföretag som är dotterföretag till försäkringsholdingföretag och blandade finansiella holdingföretag</P>
<P class="p1005 ft2">Av artikel 235.1, i den lydelse artikeln fått genom ändringsdirektivet, framgår att när försäkrings- och återförsäkringsföretag är dotterföretag till ett försäkringsholdingföretag eller till ett blandat finansiellt holding- företag ska grupptillsynsmyndigheten säkerställa att gruppens solvens beräknas på försäkringsholdingföretagsnivå eller på nivån för det blandade finansiella holdingföretaget med tillämpning av artiklarna <NOBR>220.2–233.</NOBR> Av artikel 235.2, i den lydelse artikeln fått genom ändrings- direktivet, framgår att vid denna beräkning ska moderföretaget behandlas som om det vore ett försäkrings- eller återförsäkringsföretag som omfattas av bestämmelserna om solvenskapitalkrav i avdelning I kapitel VI avsnitt 4 underavsnitten 1, 2 och 3 och av samma villkor för att poster i kapitalbasen ska få medräknas för att täcka detta krav som de som fastställs genom avdelning I kapitel VI avsnitt 3 underavsnitten 1, 2 och 3.</P>
<P class="p1159 ft2">Artikel 235 bör genomföras genom en ny bestämmelse i FRL.</P>
<P class="p251 ft3">Proportionellt beaktande av innehav</P>
<P class="p842 ft2">Av artikel 221.1 i Solvens <NOBR>II-direktivet</NOBR> framgår en princip som är central för beräkningen den gruppbaserade kapitalbasen och det gruppbaserade solvenskapitalkravet: vid beräkningen ska ett anknutet företag beaktas proportionellt efter det innehav som ett försäkringsföretag, en EES- försäkringsgivare, ett försäkringsholdingföretag eller ett blandat finansi- ellt holdingföretag har i det anknutna företaget. Det anges därefter närmare i artikeln hur den proportionella andelen ska beräknas beroende på vilken beräkningsmetod som används. Om konsolideringsmetoden används är den proportionella andelen de procentandelar som tillämpats vid upprättandet av koncernredovisningen. För det fall sammanläg- gnings- och avräkningsmetoden tillämpas är den proportionella andelen den andel av kapitalet i ett företag som det överordnade företaget (moderföretag eller företag som har ett ägarintresse) innehar. Artikel 221.1 innehåller också regler om beaktande av solvensunderskott. Ett sådant underskott ska beaktas i sin helhet vid gruppsolvensberäkningen, oavsett ägarandelens storlek. Om det ansvar som följer med viss kapitalandel är strikt begränsat till den kapitalandelen, kan dock ett proportionellt beaktande av solvensunderskottet tillåtas.</P>
<P class="p1160 ft4">I artikel 221.2 i Solvens <NOBR>II-direktivet</NOBR> ges grupptillsynsmyndigheten i uppdrag att fastställa den proportionella andel som ska gälla i vissa fall. Det handlar om de situationer då det inte finns någon kapitalbindning</P>
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<P class="p40 ft2">mellan vissa av företagen i en grupp och de situationer då en tillsyns- myndighet enligt artikel 212.2 i direktivet har fastställt att ett visst företag är dotterföretag eller att ett visst innehav utgör ett ägarintresse. Innan grupptillsynsmyndigheten fattar beslut om vilken andel som ska beaktas, ska samråd ske med berörda behöriga myndigheter och med gruppen i fråga.</P>
<P class="p593 ft2">Principen om proportionellt beaktande av innehav är inte ny (se punkten 1.B i bilaga I till försäkringsgruppsdirektivet i den lydelse den punkten fått genom artikel 28.5 i konglomeratdirektivet). I den punkten uttrycks principen om proportionellt beaktande av kapitalandel. Vidare ges behöriga myndigheter mandat att fastställa den proportionella andel som ska beaktas när någon kapitalbindning mellan företagen i fråga inte förekommer.</P>
<P class="p593 ft2">Reglerna i punkten 1.B i bilaga I till försäkringsgruppsdirektivet återspeglas i 9 kap. 5 § andra stycket FRL. Där sägs att dotterföretag och intresseföretag som är försäkringsföretag ska beaktas proportionellt efter försäkringsföretagets innehav, om inte särskilda skäl talar för att de ska beaktas till en annan andel. Däremot har någon bestämmelse inte införts i lag motsvarande försäkringsgruppsdirektivets bestämmelse att den behöriga myndigheten i vissa fall får fastställa vilken andel som ska beaktas. Det ansågs vid genomförandet av konglomeratdirektivet i svensk rätt att den direktivbestämmelsen kunde tillgodoses genom myn- dighetsföreskrifter (prop. 2005/06:45 s. 197).</P>
<P class="p689 ft2">Principen om proportionellt beaktande av innehav är av grundläggande betydelse för beräkningen av den gruppbaserade kapitalbasen och det gruppbaserade solvenskapitalkravet. Principen bör därför framgå av lag, i likhet med vad som sker i dagens lydelse av FRL. Lagbestämmelsen bör vara allmänt hållen och utformas med förebild i 9 kap. 5 § andra stycket FRL. I bestämmelsen ska anges att principen om proportionellt beak- tande kan frångås, om det finns särskilda skäl. Som framgått ovan är principen inte undantagslös – bl.a. ska vissa solvensunderskott i ett anknutet företag beaktas i sin helhet – och detta bör komma till uttryck i lagtexten.</P>
<P class="p92 ft2">Övrigt innehåll i artikel 221.1 <NOBR>(andra–fjärde</NOBR> styckena) är av detaljkaraktär och bör genomföras genom myndighetsföreskrifter. Så har skett med motsvarande bestämmelser i försäkringsgruppsdirektivet (se <NOBR>andra–fjärde</NOBR> styckena i punkten B i bilaga I till försäkringsgrupps- direktivet samt 3, 5 och 11 §§ FFFS 2011:10 Gruppbaserad kapitalbas och solvensmarginal för försäkringsföretag som ingår i en grupp). Föreslagna bemyndiganden lämnar utrymme för sådant genomförande.</P>
<P class="p593 ft2">Artikel 221.2 i Solvens <NOBR>II-direktivet</NOBR> skiljer sig, som framgått ovan, från motsvande bestämmelse i försäkringsgruppsdirektivet på så sätt att det endast är grupptillsynsmyndigheten, inte varje behörig myndighet, som har befogenhet att fastställa den andel som ska beaktas vid grupp- solvensberäkningen när det inte finns kapitalbindningar mellan vissa av företagen i en grupp. För svenskt vidkommande handlar det således nu om att i vissa situationer ge Finansinspektionen befogenhet att fastställa vilken andel som beräkningen ska utgå från.</P>
<P class="p610 ft4">Av lag bör framgå att Finansinspektionen, när inspektionen är grupptillsynsmyndighet, ska fastställa hur en andel i företag ska beaktas i gruppsammanhang då det inte finns kapitalbindningar mellan vissa av</P>
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<P class="p247 ft4">företagen i en grupp. Det ska också framgå av lag att det krävs samråd med berörda behöriga myndigheter och med den aktuella gruppen innan beslut rörande storleken av den proportionella andelen fattas.</P>
<P class="p224 ft2">Den lagbestämmelsen är tillämplig även i en situation då någon annan tillsynsmyndighet än Finansinspektionen har fattat ett beslut med stöd av nationella bestämmelser som genomför artikel 212.2 i Solvens II- direktivet. I det enskilda fallet ska då ett visst företag betraktas som moderföretag eller dotterföretag eller ett visst innehav som ägarintresse, trots att förhållandena inte motsvarar Solvens <NOBR>II-direktivets</NOBR> definition av dessa begrepp.</P>
<P class="p227 ft2">För svensk del införs inte några bestämmelser motsvarande artikel 212.2 (se avsnitt 18.1.1). Därför kan det inte bli fråga om att enligt artikel 221.2 b eller c i Solvens <NOBR>II-direktivet</NOBR> fastställa den proportionella andelen som ska beaktas i fråga om förhållandet mellan två svenska företag. Däremot kan det uppkomma en situation då Finansinspektionen är grupptillsynsmyndighet och det i gruppen finns två företag i något annat <NOBR>EES-land,</NOBR> som enligt beslut av tillsynsmyndigheten i det landet ska betraktas som moder- eller dotterföretag, eller som förbundna genom ett innehav som ska betraktas som ett ägarintresse. I det läget åvilar det Finansinspektionen som grupptillsynsmyndighet att fastställa den proportionella andel som ska beaktas vid gruppsolvensberäkningen.</P>
<P class="p199 ft3">Vissa avdrag vid beräkning av den gruppbaserade kapitalbasen</P>
<P class="p220 ft2">I artikel 222 i Solvens <NOBR>II-direktivet</NOBR> finns ett förbud mot att beakta kapitalbasposter två gånger vid beräkningen av den gruppbaserade kapitalbasen. Denna princip är inte ny. Den förekommer sedan tidigare i försäkringsgruppsdirektivet (se punkten C i bilaga I till försäkringsgruppsdirektivet).</P>
<P class="p227 ft2">Direktivartikeln innehåller också en rad detaljerade bestämmelser om vilka avdrag som ska göras vid beräkningen av gruppsolvensen, bl.a. regleras hur överskottsmedel i dotterföretag, och företag som det överordnade försäkringsföretaget har ett ägarintresse i, ska hanteras. Dessa bestämmelser motsvaras i hög grad av bestämmelser i försäkringsgruppsdirektivet, bestämmelser som genomförts genom myndighetsföreskrifter med stöd av bemyndigande i FRL (se punkten C.1 andra och tredje styckena och punkterna <NOBR>C.2–C.4</NOBR> i bilaga I till försäkringsgruppsdirektivet, prop. 1999/2000:99 s. 38 samt FFFS 2011:10 Kapitalbas och solvensmarginal för försäkringsföretag som ingår i en grupp).</P>
<P class="p440 ft2">Som redan berörts bör en allmän regel finnas i lag om avdrag vid beräkningen av gruppsolvens för poster som får ingå i kapitalbasen hos ett annat försäkringsföretag eller hos en <NOBR>EES-försäkringsgivare</NOBR> i gruppen. Regeln bör utformas med förebild i nuvarande lydelse av 9 kap. 5 § tredje stycket FRL.</P>
<P class="p252 ft4">Övriga delar av Solvens <NOBR>II-direktivets</NOBR> artikel 222 (222.1 andra stycket samt <NOBR>222.2–222.5)</NOBR> bör genomföras genom myndighetsföreskrifter, såsom skett med motsvarande bestämmelser i försäkringsgruppsdirektivet. Genom bemyndigande i lag ska utrymme för sådant genomförande skapas.</P>
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<P class="p26 ft3">Förbud mot beaktande av värden som skapats internt inom en grupp</P>
<P class="p923 ft2">Artikel 223 i Solvens <NOBR>II-direktivet</NOBR> innehåller regler om hur ömsesidig finansiering inom en grupp ska beaktas vid beräkning av den grupp- baserade kapitalbasen. Kapitalbasposter som finansieras av ett annat företag ska inte räknas med i den gruppbaserade kapitalbasen. I artikel 223.1 och 223.2 anges mellan vilka företag ömsesidig finansiering ska beaktas. I artikel 223.3 beskrivs vad ömsesidig finansiering kan bestå i, huvudsakligen innehav av aktier eller lån som finansierar kapitalbas- poster i ett annat företag i gruppen.</P>
<P class="p291 ft2">Reglerna om förbud mot beaktande av kapitalbasposter som har sin grund i ömsesidig finansiering är inte nya. I stort sett likalydande bestämmelser finns i punkten D i bilaga I till försäkringsgruppsdirektivet. De bestämmelserna har genomförts genom en föreskrift i 9 kap. 5 § tredje stycket FRL om avdrag för värden som skapats internt inom en grupp, samt genom föreskrifter av Finansinspektionen (se prop. 1999/2000:99 s. 66 samt 8 § FFFS 2011:10 Kapitalbas och solvensmargi- nal för försäkringsföretag som ingår i en grupp).</P>
<P class="p200 ft2">Reglerna i artikel 223 i Solvens <NOBR>II-direktivet</NOBR> om att värden som skapats internt inom en grupp inte ska beaktas i gruppsolvenssammanhang bör genomföras på samma sätt som motsvarande regler i försäkringsgruppsdirektivet. Därför införs en allmän bestämmelse i FRL om att ett avdrag ska göras vid beräkningen av den gruppbaserade kapitalbasen för värden som skapats internt inom en grupp. Därtill skapas genom ett normgivningsbemyndigande utrymme för att genomföra övriga delar av artikel 223 genom myndighetsföreskrifter.</P>
<P class="p1161 ft47">Allmänna bestämmelser om gruppsolvens som, med vissa undantag, inte bör införas i lag</P>
<P class="p1162 ft2">I artiklarna <NOBR>218–229</NOBR> finns ett antal bestämmelser om gruppsolvens utöver de bestämmelser som redan berörts. I artikel 224 finns en bestäm- melse om värdering av tillgångar och skulder vid gruppsolvensberäk- ningen. Artikel 225 beskriver hur anknutna företag ska beaktas i vissa situationer. Det finns i artikel 226 regler om hur hänsyn ska tas i gruppsolvenssammanhang till innehav av andelar i dotterföretag genom ett mellanliggande holdingföretag (försäkringsholdingföretag eller blandat finansiellt holdingföretag). Artikel 227 reglerar hur anknutna försäkringsföretag från tredjeland ska beaktas vid gruppsolvensberäk- ningen. Det beaktandet skiljer sig åt beroende på om solvensordningen i det tredjelandet kan anses likvärdig eller inte med den som gäller enligt den s.k. första pelaren i Solvens <NOBR>II-direktivet.</NOBR> Prövningen av likvärdighet avseende anknutna företag ska göras av Europeiska kommissionen eller om kommissionen inte antagit några delegerade akter om likvärdighet, av grupptillsynsmyndigheten. Slutligen finns i artikel 229 bestämmelser om hur gruppsolvensberäkningen ska utföras för det fall det saknas tillräcklig information om ett företag i gruppen. Detta företags bokförda värde ska då dras av vid gruppsolvensberäkningen.</P>
<P class="p1163 ft4">Den värderingsbestämmelse som finns i artikel 224 i Solvens II- direktivet består av en hänvisning till den allmänna värderingsbestäm- melse som finns i artikel 75 i direktivet. Den sistnämnda artikeln genomförs i förslaget till 5 kap. 1 § FRL. Det fordras även en</P>
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<P class="p247 ft4">lagbestämmelse motsvarande artikel 224 i Solvens <NOBR>II-direktivet,</NOBR> dvs. hur tillgångar och skulder ska värderas vid gruppsolvensberäkningen.</P>
<P class="p224 ft2">Artiklarna <NOBR>225–227</NOBR> och 229 har sakliga motsvarigheter i försäkringsgruppsdirektivet (se punkterna <NOBR>2.1–5</NOBR> i bilaga I till försäkringsgruppsdirektivet), när det gäller artiklarna 226 och 227 dock endast delvis. Endast mindre ändringar har skett för att anpassa bestämmelserna till Solvens <NOBR>II-direktivets</NOBR> övriga bestämmelser. Vid genomförandet av det direktivet gjordes bedömningen att de bestämmelserna kunde genomföras genom myndighetsföreskrifter (prop. 1999/2000:99 s. <NOBR>36–38).</NOBR> Sådant genomförande har därefter skett (Finansinspektionens föreskrifter FFFS 2011:10 Gruppbaserad kapitalbas och solvensmarginal för försäkringsföretag som ingår i en grupp). Det saknas skäl att frångå den bedömning som gjordes beträffande de aktuella bestämmelserna vid genomförandet av försäkringsgruppsdirektivet, med undantag för artikel 227.2 som bl.a. innehåller en bestämmelse om att kontrollen av att bl.a. solvensordningen avseende anknutna försäkringsgivare i tredjeland är likvärdig ska utföras av grupptillsynsmyndigheten, om <NOBR>EU-kommissionen</NOBR> inte har antagit några delegerade akter härom. Detta och vissa andra bestämmelser i artikeln bör framgå av lag.</P>
<P class="p519 ft4">Artikel 227.1 bör genomföras genom myndighetsföreskrifter. Artiklarna <NOBR>227.3–227.7</NOBR> riktar sig till kommissionen och behöver inte genomföras särskilt.</P>
<P class="p1164 ft3">Hänskjutande till Europeiska försäkrings- och tjänstepensionsmyndigheten</P>
<P class="p1005 ft2">Av artikel 227.2 tredje stycket följer att om tillsynsmyndigheter inte samtycker till ett beslut i fråga om likvärdighet som fattats av grupptillsynsmyndigeten i enlighet med 227.2 andra stycket får de hänskjuta ärendet till Eiopa och begära myndighetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010 inom tre månader efter det att grupptillsynsmyndigheten meddelat beslutet. Artikel 227.2 bör genomföras i lag.</P>
<P class="p440 ft4"><SPAN class="ft47">Lagrådet </SPAN>pekar på att i den motsvarande direktivbestämmelsen (se artikel 227.2 tredje stycket) till hänskjutandebestämmelsen synes det vara övriga tillsynsmyndigheter som getts rätt att hänskjuta ärendet till Eiopa om de inte samtycker till det beslut som inspektionen fattat. Frågan bör klargöras i den fortsatta beredningen. Regeringen delar Lagrådets tolkning av artikeln och har förtydligat detta i lagen.</P>
<P class="p225 ft3">Interna modeller för en grupp</P>
<P class="p841 ft2">I likhet med vad som gäller för solvenskapitalkravet för enskilda försäk- ringsföretag finns möjlighet att beräkna det gruppbaserade solvenskapi- talkravet med användning av en intern modell (en gruppbaserad intern modell). Det gäller dock endast om det gruppbaserade solvenskapital- kravet beräknas med konsolideringsmetoden. Detta framgår av att den bestämmelse – artikel 230.2 – som anvisar standardformeln och intern modell som två alternativa sätt att beräkna det gruppbaserade solvenskapitalkravet, endast gäller när konsolideringsmetoden används. Någon motsvarande bestämmelse finns inte i artikel 233, som reglerar</P>
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<P class="p40 ft4">beräkningen av gruppsolvens med sammanläggnings- och avräknings- metoden. Om sammanläggnings- och avräkningsmetoden används kan de försäkringsföretag som ingår i en grupp beräkna sina enskilda solvens- kapitalkrav med användning av en intern modell, vilket berörs nedan.</P>
<P class="p84 ft2">Det framgår av skäl 102 till Solvens <NOBR>II-direktivet</NOBR> och av artikel 231.1 i direktivet att en gruppbaserad intern modell även kan användas för beräkningen av solvenskapitalkravet för de enskilda försäkringsföretag och <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen samt för beräkningen av det gruppbaserade solvenskapitalkravet. Vidare kan tillämpningsområdet för en intern modell på gruppnivå avgränsas till att endast omfatta vissa av försäkringsföretagen och <NOBR>EES-försäkringsgivarna</NOBR> i en grupp, både såvitt avser det gruppbaserade solvenskapitalkravet och såvitt avser ett enskilt företags solvenskapitalkrav. Detta framgår bl.a. av kommissionens delegerade förordning (EU) 2015/35.</P>
<P class="p593 ft2">Genom en hänvisning i artikel 230.2 i Solvens <NOBR>II-direktivet</NOBR> anges att reglerna för en intern modell som används för att beräkna solvens- kapitalkravet för ett enskilt försäkringsföretag (på s.k. <NOBR>solo-nivå)</NOBR> även gäller för en intern modell som används för att beräkna det grupp- baserade solvenskapitalkravet. Av den hänvisningen följer att en grupp- baserad intern modell kan vara fullständig eller partiell, dvs. antingen omfatta alla risker i alla verksamheter i de försäkringsföretag som modellen gäller för eller endast omfatta vissa risker eller vissa verksamheter (se artikel 230.2 jämförd med artikel 112.1 och 112.2 i Solvens <NOBR>II-direktivet).</NOBR> I likhet med en intern modell som används för beräkningen av ett enskilt försäkringsföretags solvenskapitalkrav kan en gruppbaserad intern modell också vara avgränsad både med avseende på risker och med avseende på verksamheter. Till detta kommer att en gruppbaserad intern modell, som angetts ovan, kan vara avgränsad till vissa företag inom en grupp. Sammantaget innebär det att en mängd olika tillämpningsområden är tänkbara för en gruppbaserad intern modell.</P>
<P class="p731 ft2">Hänvisningen till reglerna för interna modeller för enskilda försäk- ringsföretag har också betydelse i fråga om ändringar av den interna modellen och för de materiella kraven på den. Även dessa regler för interna modeller för enskilda försäkringsföretag gäller för en grupp- baserad intern modell (se artikel 230.2 jämförd med artiklarna 115 samt <NOBR>120–125</NOBR> i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p593 ft4">För ansökningar om tillstånd att använda en intern modell för beräkning av det gruppbaserade solvenskapitalkravet och solvenskapi- talkravet för försäkringsföretag eller <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen, en gruppbaserad intern modell, gäller särskilda regler enligt artikel 231 i Solvens <NOBR>II-direktivet.</NOBR> Om en intern modell enbart ska användas för att beräkna det gruppbaserade solvenskapitalkravet, gäller inte artikel 231.</P>
<P class="p1165 ft2">En ansökan om tillstånd att använda en gruppbaserad intern modell för beräkning av det gruppbaserade solvenskapitalkravet och solvenskapital- kravet för försäkringsföretag eller <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen får göras av ett försäkringsföretag, en <NOBR>EES-försäkringsgivare</NOBR> och dess anknutna företag eller gemensamt av företag som är anknutna till ett försäkringsholdingbolag eller ett blandat finansiellt holdingföre- tag. En snarlik reglering finns i kreditinstitutsdirektivet. Där finns i</P>
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<P class="p40 ft4">artikel 129 regler om gruppbaserade ansökningar om att få använda enhetliga metoder för att beräkna kapitalkrav. De reglerna finns genom- förda i den numera upphävda kapitaltäckningslagen, se 10 kap. 5 och 6 §§ (se även prop. 2006/07:5 s. <NOBR>332–338).</NOBR></P>
<P class="p84 ft2">En ansökan om tillstånd att använda en gruppbaserad intern modell ska ges in till grupptillsynsmyndigheten (se artikel 231.1 andra stycket i Solvens <NOBR>II-direktivet).</NOBR> I detta avseende gäller alltså en annan ordning än om ansökan gäller en intern modell för ett försäkringsföretag som inte ingår i en grupp. I det fallet ska ansökan göras hos den tillsynsmyndighet som auktoriserat företaget i fråga (se skäl 86 till Solvens <NOBR>II-direktivet</NOBR> och dess artikel 112).</P>
<P class="p743 ft2">Det kan hända att ett enskilt försäkringsföretag som ingår i en grupp redan har fått tillstånd att använda en intern modell för beräkningen av sitt solvenskapitalkrav, när ansökan om tillstånd att använda en gruppbaserad intern modell lämnas in. För det fall ansökan avser tillstånd att använda en gruppbaserad intern modell för beräkningen av det gruppbaserade solvenskapitalkravet måste, enligt kommissionens delegerade förordning (EU) 2015/35, ansökan innehålla en förklaring av hur den gruppbaserade interna modellen ska samordnas med den interna modell som finns på plats sedan tidigare.</P>
<P class="p92 ft2">När sammanläggnings- och avräkningsmetoden används kan det, som nämnts ovan, inte komma i fråga att beräkna det gruppbaserade solvens- kapitalkravet med en intern modell. Däremot kan solvenskapitalkravet för de enskilda företag som ingår i gruppen beräknas med en intern modell, efter att tillstånd till det har getts. Om ansökan görs gemensamt av de försäkringsföretag och <NOBR>EES-försäkringsgivare</NOBR> som ingår i en grupp ska ansökan enligt artikel 233.5 handläggas i den ordning som följer av artikel 231, bl.a. ska ansökan ges in till grupptillsynsmyndigheten. Motsatsvis följer att en ansökan av ett enskilt företag inom en sådan grupp om tillstånd att använda en intern modell för beräkningen av det företagets solvenskapitalkrav ska handläggas enligt Solvens <NOBR>II-direktivets</NOBR> allmänna regler om interna modeller (se artikel 112 i Solvens II- direktivet).</P>
<P class="p846 ft2">Prövningen av de ansökningar som enligt artiklarna 231.1 och 233.5 ska göras hos grupptillsynsmyndigheten ska ske enligt en särskild ordning, som beskrivs i artikel <NOBR>231.1–231.7.</NOBR> Processen har anpassats till den nya europeiska tillsynsordningen genom ändringar som gjorts i omnibus <NOBR>II-direktivet.</NOBR> Ändringarna innebär främst att Ceiops roll har övertagits av Eiopa. En viktig skillnad är att Eiopa har möjlighet att fatta ett bindande beslut i fråga om tillstånd till användning av en intern modell, medan Ceiops endast kunde avge rekommendationer.</P>
<P class="p92 ft4">När en ansökan om tillstånd kommer in, ska grupptillsynsmyndigheten omedelbart underrätta och överlämna den fullständiga ansökan till de övriga medlemmarna av tillsynskollegiet.</P>
<P class="p84 ft2">Enligt artikel 231.2 ska de behöriga myndigheter som berörs av en ansökan göra allt de kan för inom sex månader att nå fram till ett gemensamt beslut med anledning av ansökan. Om myndigheterna inte kan enas, åligger det enligt artikel 231.6 grupptillsynsmyndigheten att själv besluta om tillstånd ska ges eller inte. Alla de berörda behöriga myndigheterna har möjlighet att inom den angivna sexmånadersperioden hänskjuta ärendet till Eiopa för avgörande. Grupptillsynsmyndigheten</P>
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<P class="p40 ft2">ska då skjuta upp sitt beslut och avvakta Eiopas avgörande. Ett sådant avgörande är bindande och ska följas av de berörda behöriga myndigheterna. En snarlik ordning gäller i dag i fråga om ansökningar om tillstånd till användning av vissa metoder för kapitalkravsberäkning i kreditinstitut (se bl.a. artikel 129.1 i kreditinstitutsdirektivet i den lydelse det fått genom artikel 9.15 a och 9.32 i det s.k. omnibus <NOBR>I-direktivet,</NOBR> prop. 2011/12:70 s. <NOBR>66–68</NOBR> och 10 kap. 6 § kapitaltäckningslagen).</P>
<P class="p92 ft2">Solvens <NOBR>II-direktivets</NOBR> regler om interna modeller i gruppsammanhang bör i huvudsak införas i lag. Liksom frågan om val av metod för gruppsolvensberäkningen är frågor om tillstånd att inom en grupp använda en intern modell av principiell natur. De förutsättningar som ska gälla för tillståndsprövningen är också av stor betydelse för försäkrings- företagens riskhantering. En intern modell utgör en betydande investering för ett försäkringsföretag. Regleringen av interna modeller för enskilda försäkringsföretag föreslås också ske i lag. Det framstår mot denna bakgrund som lämpligast med en lagreglering och inte, som utredningen föreslagit, en reglering i allt väsentligt på lägre nivå.</P>
<P class="p689 ft2">Av FRL ska därför framgå att det gruppbaserade solvenskapitalkravet kan beräknas antingen med standardformeln eller med en intern modell, när konsolideringsmetoden används för gruppsolvensberäkningen. Det ska också anges i lag att en gruppbaserad intern modell även kan användas för beräkningen av solvenskapitalkravet för de enskilda försäkringsföretag och <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen.</P>
<P class="p593 ft2">Med förebild i kapitaltäckningslagen (se framför allt 10 kap. 6 § kapitaltäckningslagen) bör det regleras i FRL hur förfarandet ska utformas för prövningen av ansökningar om tillstånd att använda en gruppbaserad intern modell. Den regleringen ska även gälla då försäkringsföretag eller <NOBR>EES-försäkringsgivare</NOBR> som ingår i en grupp där sammanläggnings- och avräkningsmetoden används för gruppsolvens- beräkningen, ansöker om tillstånd till användning av en intern modell för beräkningen av solvenskapitalkravet på företagsnivå (se artikel 233.5 i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p92 ft2">I FRL ska därför anges att Finansinspektionen, när inspektionen har uppdrag att vara grupptillsynsmyndighet, ska ta emot nyss nämnda typer av tillståndsansökningar, vilket motsvarar artiklarna 231.1 och 233.5 i Solvens <NOBR>II-direktivet.</NOBR> I FRL ska vidare, efter mönster från 10 kap. 6 § kapitaltäckningslagen, tas in föreskrifter motsvarande artikel 231.2– 231.7 i Solvens <NOBR>II-direktivet,</NOBR> som beskriver i vilken ordning grupptillsynsmyndigheten, övriga berörda behöriga myndigheter samt Eiopa ska handlägga en tillståndsansökan avseende en intern modell i gruppsammanhang.</P>
<P class="p610 ft2">Det bör också anges särskilt i FRL att ett Finansinspektionen ska följa ett beslut av Eiopa med anledning av sådan ansökan, på samma sätt som detta i dag anges i kapitaltäckningslagen beträffande beslut av Europeiska bankmyndigheten (se 10 kap. 6 § tredje stycket kapitaltäck- ningslagen och prop. 2011/12:70 s. 67 f.). Det innebär att Finansinspekt- ionen, när inspektionen är grupptillsynsmyndighet och en tillstånds- ansökan har prövats genom ett beslut av Eiopa, är förpliktad att fatta ett särskilt beslut av samma innehåll som Eiopas beslut. Eiopas beslut kan överklagas enligt artikel 60 i <NOBR>Eiopa-förordningen.</NOBR> Finansinspektionens motsvarande beslut kan överklagas till domstol i vanlig ordning. Två</P>
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<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">431</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">432</P>
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<P class="p40 ft2">parallella processer rörande samma sak kan då föras. Om den situationen skulle uppstå, kan en rimlig ordning vara att den svenska domstolen förklarar målet vilande i avvaktan på att ett lagakraftvunnet avgörande föreligger med anledning av överklagandet av Eiopas beslut (a. prop. s. 68).</P>
<P class="p593 ft2">När Finansinspektionen, tillsammans med sina systermyndigheter inom EES, deltar i prövningen av en ansökan om tillstånd till användning av en intern modell i gruppsammanhang, uppkommer frågan om vilket lands lag som ska tillämpas vid tillståndsprövningen. De ansökande företagen kan vara såväl försäkringsföretag som <NOBR>EES-försäkringsgivare.</NOBR> Som regeringen uttalat i samband med genomförandet av kreditinstituts- direktivet (prop. 2006/07:5 s. 335) står det klart att Finansinspektionen, när inspektionen tar emot ansökan, i avsaknad av särskilda lagstadgade undantag ska tillämpa svenska regler.</P>
<P class="p92 ft2">En förutsättning för att de behöriga myndigheterna gemensamt ska kunna komma överens om vilket beslut en ansökan ska föranleda – vilket krävs enligt artikel 231.2 i Solvens <NOBR>II-direktivet</NOBR> – är emellertid att de har flexibla ramar för sitt agerande. De måste kunna gå varandra till mötes när de nationella rättsreglerna ser olika ut. På samma sätt som skett i kapitaltäckningslagen (se prop. 2006/07:5 s. 336 och 337 och 10 kap. 5 § andra stycket kapitaltäckningslagen) bör därför Finansinspektionen kunna tillämpa utländsk rätt. Detta bör kunna ske fritt i de fall inspektionen inte har tagit emot ansökan och förhandlar om en ett gemensamt beslut med bl.a. grupptillsynsmyndigheten, som i det fallet inte är Finansinspektionen. När emellertid Finansinspektionen i egenskap av grupptillsynsmyndighet har tagit emot en ansökan bör samma begränsning för tillämpning av utländsk rätt gälla som enligt 10 kap. 5 § andra stycket kapitaltäckningslagen, dvs. att det krävs för en effektiv tillsyn över företagen i fråga.</P>
<P class="p116 ft2">Möjligheten för Finansinspektionen att i vissa fall tillämpa utländsk rätt och de begränsningar som gäller i sådana fall bör framgå av FRL. <SPAN class="ft3">Lagrådet </SPAN>anser att behovet av en sådan bestämmelse kan ifrågasättas och förordar att den övervägs ytterligare. Detsamma gäller bestämmelsen om tillämplig lag vid prövningar av ansökningar om särskild tillsynsordning (se avsnitt 18.3.21). Som skäl för detta anför Lagrådet följande. Eftersom regleringen angående interna modeller är styrd av direktivet bör den rimligen se i princip likadan ut även i andra <NOBR>EES-länder.</NOBR> Det är vidare oklart om utländsk rätt ska tillämpas även vid Finansinspektionens efterföljande tillsyn av användningen av den interna modellen eller endast vid prövningen av ansökan. Lagrådet förordar att bestämmelsen övervägs ytterligare. Regeringen anser, mot bakgrund av vad som angetts ovan, att bestämmelserna fyller en funktion och att de bör tas in i lagen. Det finns dock anledning att understryka att avsikten är att bestämmelserna endast ska tillämpas vid prövning av ansökningarna. En överenskommelse mellan Finansinspektionen och de berörda behöriga myndigheterna om vilket beslut som föranleds av en ansökan om tillstånd att använda en intern modell inom en grupp, utgör en internationell överenskommelse. När det gäller överenskommelser om beslut med anledning av en ansökan om tillstånd att använda en intern modell, framgår det direkt av FRL att inspektionen får ingå dem.</P>
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<P class="p84 ft2">Genom att ingå en överenskommelse om att en ansökan om tillstånd att använda en intern modell ska föranleda ett visst beslut, åtar sig inspektionen, när den är grupptillsynsmyndighet, att fatta ett nationellt beslut vars innehåll motsvarar innehållet i överenskommelsen. Den internationella överenskommelsen är dock inte direkt bindande för de ansökande företagen utan det är först genom det nationella beslutet som rättsverkningar för företagen uppkommer. När Finansinspektionen har fattat ett beslut på grundval av en internationell överenskommelse, är beslutet på vanligt sätt bindande för den som det riktar sig till och ska kunna överklagas till domstol (se prop. 2005/06:45 s. 115 f., jfr bet. 2005/06FiU22 s. 12 f.)</P>
<P class="p744 ft2">Om det inte är Finansinspektionen som är grupptillsynsmyndighet, kommer beslut med anledning av en ansökan om tillstånd att använda en intern modell inom en grupp att fattas av en behörig myndighet i ett annat land inom EES. Finansinspektionen kan då, om svenska företag ingår i den aktuella gruppen, delta vid tillståndsprövningen i form av samråd med grupptillsynsmyndigheten och övriga berörda behöriga myndigheter. Det beslut som sedan fattas ska dock gälla i Sverige på samma sätt som om det fattats av Finansinspektionen. Detta förhållande bör framgå av FRL, i likhet med vad som redan i dag är fallet enligt kapitaltäckningslagen (se 10 kap. 6 § femte stycket nämnda lag och prop. 2006/07:5 s. 338).</P>
<P class="p1166 ft47">Åtgärder om en intern modell på gruppnivå avviker från ett försäkringsföretags riskprofil</P>
<P class="p277 ft2">I artikel 231.7, i dess lydelse enligt omnibus <NOBR>II-direktivet,</NOBR> anges vilka åtgärder (bl.a. fastställande av kapitaltillägg) som de berörda tillsynsmyndigheterna får vidta, om en intern modell på gruppnivå avviker från ett försäkringsföretags riskprofil.</P>
<P class="p743 ft2">Av artikelns första stycke framgår att om någon av de berörda tillsynsmyndigheterna finner att riskprofilen hos ett försäkrings- eller återförsäkringsföretag som står under dess tillsyn avviker väsentligt från de antaganden som ligger bakom den interna modell som godkänts på gruppnivå, får den myndigheten i enlighet med artikel 37, så länge som företaget inte på ett korrekt sätt har vidtagit åtgärder med anledning av de synpunkter som myndigheten framfört, fastställa ett kapitaltillägg för försäkrings- eller återförsäkringsföretaget utöver det solvenskapitalkrav som blir resultatet med tillämpning av den interna modellen.</P>
<P class="p92 ft2">Av andra stycket i samma artikel framgår att om ett sådant kapital- tillägg under särskilda omständigheter inte skulle vara en lämplig lös- ning, får tillsynsmyndigheten kräva att företaget ska beräkna sitt solvens- kapitalkrav enligt den standardformel som anges i avdelning I kapitel VI avsnitt 4 underavsnitten 1 och 2. I enlighet med artikel 37.1 a och c får tillsynsmyndigheten för detta försäkrings- eller återförsäkringsföretag fastställa ett kapitaltillägg till solvenskapitalkravet utöver det solvens- kapitalkrav som framkommer med tillämpning av standardformeln.</P>
<P class="p610 ft4">Enligt tredje stycket ska tillsynsmyndigheten motivera sådana beslut som avses i första och andra styckena för såväl försäkringsföretaget som <NOBR>EES-försäkringsgivaren</NOBR> som för övriga medlemmar av tillsynskollegiet.</P>
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<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">433</P>
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<P class="p657 ft2">434</P>
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<P class="p224 ft2">För att genomföra artikel 231.7 första och andra styckena bör det införas en bestämmelse i FRL om att Finansinspektionen får vidta de åtgärder som framgår av artikeln, om en intern modell på gruppnivå avviker från ett försäkringsföretags riskprofil. Däremot behöver artikel 231.7 tredje stycket – som innebär att åtgärderna ska motiveras för såväl försäkringsföretaget som medlemmarna i tillsynskollegiet – inte genomföras särskilt, eftersom det framgår av svensk rätt att en förvaltningsmyndighet är skyldig att motivera sina beslut, se 20 § förvaltningslagen (1986:223). I lagen finns visserligen undantag från motiveringsskyldigheten. Det får antas att artikeln, även om det inte uttryckligen sägs, lämnar utrymme för medlemsstaterna att avvika från motiveringsskyldigheten i fall där det är befogat. När det gäller motiveringsskyldigheten i förhållande till övriga medlemmar av tillsyns- kollegiet, följer detta redan av 14 kap. 3 § FRL.</P>
<P class="p130 ft3">Kapitaltillägg på gruppnivå till det gruppbaserade solvenskapitalkravet</P>
<P class="p1015 ft2">Av artikel 232 första stycket i Solvens <NOBR>II-direktivet,</NOBR> i dess lydelse enligt omnibus <NOBR>II-direktivet,</NOBR> framgår att vid avgörandet av om ett sammanställt solvenskapitalkrav på gruppnivå tillräckligt väl motsvarar gruppens risk- profil ska grupptillsynsmyndigheten särskilt uppmärksamma de fall då sådana omständigheter som avses i artikel 37.1 <NOBR>a–d</NOBR> kan uppkomma på gruppnivå, särskilt i följande fall:</P>
<P class="p1108 ft4">En särskild risk som föreligger på gruppnivå och som inte skulle täckas i tillräcklig grad med standardformeln eller den interna modell som tillämpas på grund av att de är svåra att kvantifiera.</P>
<P class="p1167 ft2">Ett kapitaltillägg utöver solvenskapitalkravet som anknutna försäkrings- eller återförsäkringsföretag ålagts av sina tillsynsmyn-</P>
<P class="p1121 ft2">digheter i enlighet med artiklarna 37 och 231.7.</P>
<P class="p224 ft2">Enligt artikel 232 andra stycket får, om det sammanställda solvens- kapitalkravet på gruppnivå inte tillräckligt väl motsvarar gruppens risk- profil, ett kapitaltillägg på gruppnivå beslutas.</P>
<P class="p224 ft4">Av tredje stycket i samma artikel följer att artikel <NOBR>37.1–37.5,</NOBR> tillsam- mans med de delegerade akter och tekniska standarder för genomförande som antagits i enlighet med artikel <NOBR>37.6–37.8</NOBR> ska gälla i tillämpliga delar.</P>
<P class="p224 ft4">För att genomföra artikel 232 bör det tas in en bestämmelse i FRL om att Finansinspektionen, när inspektionen är grupptillsynsmyndighet, får besluta om kapitaltillägg till det gruppbaserade solvenskapitalkravet om detta kapitalkrav inte stämmer överens med gruppens riskprofil samt vilka omständigheter som särskilt ska beaktas vid denna bedömning.</P>
<P class="p1168 ft120"><SPAN class="ft115">18.1.11</SPAN><SPAN class="ft160">Återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå och rapportering av resultatet av beräkningarna</SPAN></P>
<P class="p1169 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Den gruppbaserade kapitalbasen och det grupp- baserade solvenskapitalkravet ska beräknas minst en gång per år. Beräkningarna ska utföras av ett försäkringsföretag, ett försäkrings- holdingföretag eller ett blandat finansiellt holdingföretag. Resultatet</P>
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<P class="p1170 ft4">av beräkningarna och väsentliga uppgifter som ligger till grund för dem ska regelbundet rapporteras till grupptillsynsmyndigheten.</P>
<P class="p1171 ft2">Det ansvariga försäkringsföretaget eller försäkringsholdingföretaget eller blandade finansiella holdingföretaget ska fortlöpande övervaka solvenskapitalkravet för gruppen. Om det finns grundad anledning att anta att gruppens riskprofil förändrats väsentligt sedan dagen för den senaste rapporteringen av solvenskapitalkravet på gruppnivå, ska företaget göra en ny beräkning av detta krav och utan dröjsmål rapportera beräkningen till Finansinspektionen, när inspektionen är grupptillsynsmyndighet. Finansinspektionen får under samma förutsättningar begära en förnyad beräkning av solvenskapitalkravet.</P>
<P class="p747 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i samt omfattningen och full- görandet av rapporteringen om beräkningarna.</P>
<P class="p1137 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredningen lämnar inte något lagförslag i denna del.</P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>kommenterar inte frågan.</P>
<P class="p164 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p164 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 219.1 första stycket i Solvens <NOBR>II-direktivet,</NOBR> i dess lydelse enligt ändringsdirektivet, framgår att grupptillsynsmyndigheten ska se till att beräkningarna av den grupp- baserade kapitalbasen och det gruppbaserade solvenskapitalkravet utförs minst en gång per år, av försäkringsföretaget eller återförsäkringsföre- taget, försäkringsholdingföretaget eller det blandade finansiella holding- företaget med ägarintresse.</P>
<P class="p244 ft2">Enligt andra stycket i artikel 219.1 ska relevanta data för beräkningen och beräkningens resultat lämnas till grupptillsynsmyndigheten av försäkrings- eller återförsäkringsföretaget med ägarintresse eller, om det ledande företaget inte är ett försäkrings- eller återförsäkringsföretag, av försäkringsholdingföretaget eller det blandade finansiella holdingföre- taget med ägarintresse eller av det företag i gruppen som grupptill- synsmyndigheten utsett efter samråd med övriga berörda tillsynsmyn- digheter och med gruppen själv.</P>
<P class="p291 ft2">Enligt artikel 219.2 första stycket ska försäkringsföretaget, återförsäk- ringsföretaget, försäkringsholdingföretaget och det blandade finansiella holdingföretaget fortlöpande övervaka solvenskapitalkravet för gruppen. Om gruppens riskprofil avviker väsentligt från de antaganden som låg till grund för det senast rapporterade solvenskapitalkravet på gruppnivå, ska en förnyad beräkning av detta krav göras utan dröjsmål och rapporteras till grupptillsynsmyndigheten.</P>
<P class="p138 ft2">Av andra stycket i artikel 219.2. följer att om det finns grundad anledning att anta att gruppens riskprofil förändrats väsentligt sedan dagen för den senaste rapporteringen av solvenskapitalkravet på grupp- nivå, får grupptillsynsmyndigheten kräva en förnyad beräkning av solvenskapitalkravet på gruppnivå.</P>
<P class="p132 ft31">Av artikel 218.4 i Solvens <NOBR>II-direktivet</NOBR> (solvenstillsyn på gruppnivå) följer att grupptillsynsmyndigheten ska utföra tillsynens gransknings-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">435</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_436">
<DIV id="dimg1">
<INGENBILD zsrc="H3039436x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">process enligt kapitel III av kraven i artikel 218.2 och 218.3 och att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">artiklarna 136 och <NOBR>138.1–138.4</NOBR> ska gälla i tillämpliga delar. I artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">218.2 anges att i det fall som avses i artikel 213.2 a ska medlemsstaterna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kräva att försäkrings- och återförsäkringsföretag med ägarintressen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">säkerställer att gruppen har tillgång till en medräkningsbar kapitalbas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som alltid är minst lika med solvenskapitalkravet för gruppen, beräknat</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">enligt underavsnitten 2, 3 och 4.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Enligt artikel 218.3 ska, i det fall som avses i artikel 213.2 b,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">medlemsstaterna kräva att försäkrings- och återförsäkringsföretag som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ingår i en grupp säkerställer att gruppen har tillgång till en medräk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ningsbar kapitalbas som alltid är minst lika med solvenskapitalkravet för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gruppen, beräknat enligt underavsnitt 5.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Enligt artikel 218.5 ska grupptillsynsmyndigheten så snart som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">företaget med ägarintresse har konstaterat och informerat grupptill-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">synsmyndigheten om att solvenskapitalkravet inte längre uppfylls eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att det finns risk för att det kommer att underskridas under de närmaste</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tre månaderna, informera övriga tillsynsmyndigheter inom tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kollegiet, vilket ska analysera gruppens situation.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">För att genomföra artikel 219 samt artikel 218.4 och 218.5 bör det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">föras in en bestämmelse i FRL om återkommande beräkningar av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kapitalbas och kapitalkrav på gruppnivå och rapportering av resultatet av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">beräkningarna som motsvarar artiklarna, med undantag för regeln i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">artikel 218.4 om att grupptillsynsmyndigheten ska utföra tillsynens</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">granskningsprocess, som inte bedöms föranleda något genomförande.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Det bör även föras in bestämmelser i FRL om fortlöpande övervakning</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">av solvenskapitalkravet för gruppen och ny beräkning om riskprofilen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förändrats väsentligt.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">meddela föreskrifter om innehållet i samt omfattningen och fullgörandet</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">av den regelbundna rapporteringen om beräkningarna.</P></TD>
</TR>
</TABLE>
<P class="p1172 ft34"><SPAN class="ft84">18.2</SPAN><SPAN class="ft139">Åtgärder för att underlätta grupptillsyn</SPAN></P>
<P class="p1173 ft120"><SPAN class="ft115">18.2.1</SPAN><SPAN class="ft153">Internationellt samarbete och utbyte av information mellan tillsynsmyndigheter</SPAN></P>
<P class="p759 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>En definition av tillsynskollegium införs i försäkringsrörelslagen. Dessutom ska det i lag införas en bestämmelse som reglerar möjligheten för medlemmar av tillsynskollegiet att hän- skjuta tvistiga frågor till Europeiska försäkrings- och tjänstepensions- myndigheten. Motsvarande möjlighet att hänskjuta ska införas för den situationen att behörig myndighet inte har meddelat relevanta uppgifter eller en begäran om samarbete, särskilt för att utbyta relevanta uppgifter, har avslagits eller inte föranlett någon reaktion inom två veckor.</P>
<P class="p1022 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om skyldighet för tillsynsmyndigheter att samarbeta och utbyta information ryms inom befintlig lagreglering. Detsamma gäller direk-</P>
<P class="p1174 ft13">tivets bestämmelser om sekretess och tystnadsplikt vid grupptillsyn</P>
<P class="p26 ft2">436</P>
</DIV>
<DIV id="page_437">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p101 ft2">och bestämmelserna om samarbete med tillsynsmyndigheter i</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td138"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td369"><P class="p101 ft2">tredjeländer.</P></TD>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Utredningen föreslår att Finansinspektionen i lag ska åläggas en skyldig-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">het att inrätta ett tillsynskollegium när inspektionen är grupptillsynsmyn-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">dighet samt att det i lag ska regleras vilka myndigheter som ska ingå i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">tillsynskollegiet. Utredningen föreslår även en ny bestämmelse i FRL</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">som ska ålägga Finansinspektionen att i sin tillsynsverksamhet samarbeta</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">och utbyta information med övriga myndigheter i den utsträckning som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">följer av FRL. Vidare föreslår utredningen att de bestämmelser i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> som behandlar samarbetet inom tillsynskollegier,</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">grupptillsynsmyndighetens arbetsuppgifter samt samarbetet med Eiopa</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">och tredjeland ska regleras i föreskrifter från regeringen i de delar de riktar</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">sig helt till tillsynsmyndigheter.</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">stämmer med regeringens förslag och bedömning.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">ingen invändning mot dem.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr59 td355"><P class="p18 ft46">Skälen för regeringens förslag och bedömning</P></TD>
<TD class="tr59 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr29 td355"><P class="p18 ft3">Samarbete och utbyte av information enligt gällande rätt</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr25 td355"><P class="p18 ft2">Enligt 14 kap. 3 § FRL är Finansinspektionen skyldig att samarbeta och</P></TD>
<TD class="tr25 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">utbyta information med behöriga myndigheter och Europeiska kommissi-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">onen i den utsträckning som följer av Sveriges medlemskap i Europeiska</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">unionen. Det innebär att alla sådana skyldigheter avseende samarbete och</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">informationsutbyte i direktiv på försäkringsområdet omfattas (se prop.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">1992/93:257 s. 201). Finansinspektionen har således en skyldighet att</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">samarbeta och utbyta information med behöriga myndigheter enligt</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">artiklarna därom i Solvens <NOBR>II-direktivet.</NOBR> I dessa delar kommer det därför</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">generellt inte att krävas några särskilda lagstiftningsåtgärder.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr37 td355"><P class="p18 ft3">Tillsynskollegier och hänskjutande till Eiopa</P></TD>
<TD class="tr37 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr25 td355"><P class="p18 ft2">Begreppet tillsynskollegium definieras i artikel 212.1 e i Solvens II-</P></TD>
<TD class="tr25 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">direktivet som en permanent men flexibel struktur för samarbete och</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">samordning mellan tillsynsmyndigheterna i de berörda medlemsstaterna.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Definitionen får betydelse främst för delar av den tämligen ingående</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">regleringen av hur samarbete ska ske mellan myndigheter i artiklarna</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2"><NOBR>236–240,</NOBR> <NOBR>247–253</NOBR> och <NOBR>260–263</NOBR> i Solvens <NOBR>II-direktivet.</NOBR></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Enligt artikel 248.2 och 248.3 ska ett tillsynskollegium inrättas, under</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">ordförandeskap av grupptillsynsmyndigheten, för att underlätta grupptill-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">synsuppgifterna. Syftet beskrivs vara att åstadkomma samstämmighet i</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">processerna för samarbete, informationsutbyte och samråd bland tillsyns-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">myndigheterna. Av artikeln framgår även vilka myndigheter som har rätt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">att delta, hur arbetet ska fördelas och att verksamheten ska baseras på så</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">kallade samordningsöverenskommelser.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2">Att Finansinspektionen har att beakta Solvens <NOBR>II-direktivets</NOBR> bestäm-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">melser om tillsynskollegier följer som konstaterats ovan av 14 kap. 3 §</P></TD>
<TD class="tr24 td138"><P class="p19 ft2">437</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_438">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">438</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">FRL. I förarbetena till kapitaltäckningslagen har, med hänvisning till bestämmelser motsvarande 14 kap. 3 § FRL, bedömningen gjorts att reglering av samarbete inom tillsynskollegier ryms inom befintlig lagreglering (prop. 2010/11:110 s. 84 och 85). Samarbetsskyldigheterna enligt artikel 248.2 och 248.3 i Solvens <NOBR>II-direktivet</NOBR> ryms inom befintlig reglering och bör inte, som utredningen föreslagit, regleras särskilt i FRL.</P>
<P class="p812 ft4">I artiklarna <NOBR>248.2–248.5</NOBR> regleras möjligheten för medlemmar av till- synskollegiet att hänskjuta tvistiga frågor till Eiopa. Dessa bestämmelser bör genomföras i lag.</P>
<P class="p224 ft2">Av artikel 249.1 a, i den lydelse artikeln fått genom omnibus <NOBR>II-direk-</NOBR> tivet, framgår att när en tillsynsmyndighet inte har meddelat relevanta uppgifter eller en begäran om samarbete, särskilt för att utbyta relevanta uppgifter, har avslagits eller inte föranlett någon reaktion inom två veckor, får tillsynsmyndigheterna hänskjuta ärendet till Eiopa. När ären- det hänskjuts dit får Eiopa, utan att det påverkar tillämpningen av artikel 258 i <NOBR>EUF-fördraget,</NOBR> agera i enlighet med de befogenheter den tilldelats genom artikel 19 i förordning (EU) nr 1094/2010.</P>
<P class="p890 ft2">En bestämmelse motsvarande artikel 249.1 a bör genomföras i lag.</P>
<P class="p227 ft4">För att underlätta utformningen av de relativt omfattande bestämmel- serna i direktivet om samarbete mellan tillsynsmyndigheter bör även en definition av tillsynskollegium införas i FRL.</P>
<P class="p222 ft3">Särskilt samarbete och utbyte av information, artiklarna <NOBR>249–252</NOBR></P>
<P class="p842 ft2">Enligt Solvens <NOBR>II-direktivets</NOBR> artikel 249 ska tillsynsmyndigheterna och grupptillsynsmyndigheten för försäkringsföretag och återförsäkrings- företag i en grupp ha ett nära samarbete och utbyta information. Skyl- digheterna gäller generellt men preciseras närmare för vissa situationer. Till exempel gäller vid närmare angivna överträdelser av solvenskapi- talkravet att de ansvariga myndigheterna omedelbart ska kalla samtliga berörda tillsynsmyndigheter till ett möte.</P>
<P class="p227 ft2">Bestämmelsen i artikel 250 ålägger tillsynsmyndigheter en skyldighet att samråda med andra tillsynsmyndigheter i vissa frågor innan de fattar beslut som har betydelse för de andra myndigheternas tillsyn. Enligt artikel 251 får grupptillsynsmyndigheten uppmana tillsynsmyndigheter att inhämta viss information från företag och vidarebefordra den till grupptillsynsmyndigheten. Artikel 252 reglerar samarbete med tillsyns- myndigheter som ansvarar för kreditinstitut och värdepappersföretag.</P>
<P class="p227 ft2">Även dessa närmare preciserade skyldigheter om samarbete och utbyte av information i Solvens <NOBR>II-direktivet</NOBR> är Finansinspektionen skyldig att beakta på grund av 14 kap. 3 § FRL. Artikel <NOBR>249–252</NOBR> ryms därför inom befintlig lagreglering. Motsvarande bedömningar har gjorts i tidigare lagstiftningsärende (prop. 2005/06:45 s. <NOBR>153–156).</NOBR></P>
<P class="p440 ft4">Det saknas även anledning att, som utredningen föreslagit, i en särskild bestämmelse i kapitlet om grupptillsyn i FRL erinra om skyldigheten för Finansinspektionen att samarbeta och utbyta information med övriga myndigheter i den utsträckning som följer av FRL.</P>
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<P class="p26 ft3">Samarbete med myndigheter utanför EES</P>
<P class="p750 ft2">Skyldigheten enligt 14 kap. 3 § FRL för Finansinspektionen att samarbeta och utbyta information avser ”behöriga myndigheter”. Enligt definitionen i 1 kap. 12 § FRL avses därmed en ”utländsk” myndighet som har behörighet att utöva tillsyn över en utländsk försäkringsgivare. Det innebär att skyldigheten enligt 14 kap. 3 § FRL inte är begränsad till myndigheter inom EES (se prop. 2009/10:246 s 431 och 511). Regleringen i FRL harmonierar därför redan med Solvens <NOBR>II-direktivets</NOBR> artikel 261.2 enligt vilken artiklarna <NOBR>247–258</NOBR> ska gälla i tillämpliga delar för samarbetet med tillsynsmyndigheter i tredje länder. Även den bestämmelsen ryms därför inom befintlig reglering.</P>
<P class="p228 ft3">Finansinspektionens möjlighet att ingå internationella överenskommelser</P>
<P class="p924 ft2">Solvens <NOBR>II-direktivet</NOBR> förutsätter att det är möjligt för Finansinspektionen att ingå internationella överenskommelser. Det är inte möjligt att förutse exakt när denna typ av internationella överenskommelser behöver ingås, och därför svårt att precisera situationerna i FRL. Finansinspektionen bör därför i förordning bemyndigas att ingå denna typ av avtal. Förordnandet bör kunna föras in i förordningen (2009:93) med instruktion för Finans- inspektionen, på motsvarande sätt som gjorts för de avtal Finansinspekt- ionen behöver ingå med anledning av reglerna om kreditvärderings- institut.</P>
<P class="p228 ft3">Sekretess och tystnadsplikt</P>
<P class="p750 ft2">Av artikel 253 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att medlems- staterna ska tillåta utbyte av information mellan sina tillsynsmyndigheter samt mellan dessa och andra myndigheter enligt artiklarna <NOBR>249–252.</NOBR> All information som tas emot inom ramen för grupptillsyn och särskilt mellan tillsynsmyndigheter och mellan tillsynsmyndigheter och andra myndigheter ska dessutom enligt andra stycket i samma artikel omfattas av reglerna om tystnadsplikt i artikel 295 i Solvens <NOBR>II-direktivet.</NOBR> I tidigare lagstiftningsärenden har det bedömts att svensk rätt medger det informationsutbyte som olika <NOBR>EU-rättsakter</NOBR> föreskriver samt att Finans- inspektionen har de möjligheter som behövs för att kunna lämna ut sekretessbelagd information till behöriga myndigheter och att ta emot information med bibehållen sekretess (prop. 2006/07:5 s. 350 och där gjorda hänvisningar). Den bedömningen gör sig gällande även för artikel 253 första stycket. När det gäller tystnadsplikten krävs inte heller någon genomförandeåtgärd i svensk rätt.</P>
<P class="p1175 ft123"><SPAN class="ft115">18.2.2</SPAN><SPAN class="ft136">Finansinspektionens rättigheter och skyldigheter i förhållande till andra tillsynsmyndigheter</SPAN></P>
<P class="p1176 ft31"><SPAN class="ft124">Regeringens bedömning: </SPAN>Solvens <NOBR>II-direktivets</NOBR> bestämmelser om rättigheter och skyldigheter för grupptillsynsmyndigheten ryms inom befintlig lagreglering.</P>
<P class="p1177 ft31"><SPAN class="ft124">Utredningens förslag </SPAN>överensstämmer inte med regeringens bedöm- ning. Utredningen föreslår att det i en ny bestämmelse i lag ska stadgas</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">439</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">440</P>
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<P class="p40 ft4">att Finansinspektionen ska samordna insamling och spridning av infor- mation inom tillsynskollegiet, ansvara för grupptillsynen, bedöma om försäkringsgruppen uppfyller vissa krav, planera och samordna möten samt leda arbetet med prövning av interna modeller på gruppnivå.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p84 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 248.1 i Solvens II- direktivet framgår bl.a. att grupptillsynsmyndighetens rättigheter och skyldigheter ska innefatta</SPAN></P>
<P class="p1178 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft90">koordinering av insamlandet och spridningen av information som är relevant eller nödvändig såväl under normala förhållanden som i nödsituationer, däribland uppgifter som är av betydelse för en tillsynsmyndighets tillsynsuppgift,</SPAN></P>
<P class="p1179 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft161">tillsynens granskningsprocess och bedömningen av gruppens finansi- ella situation,</SPAN></P>
<P class="p1178 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">bedöma om försäkringsgruppen uppfyller kraven när det gäller solvens, riskkoncentrationer och transaktioner inom en försäkrings- grupp enligt artiklarna </SPAN><NOBR>218–245,</NOBR></P>
<P class="p1178 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft90">bedöma försäkringsgruppens företagsstyrningssystem enligt artikel 246 och om ledamöterna i ledning och styrelse i anknutna företag uppfyller kraven i artikel 42 och 257,</SPAN></P>
<P class="p1178 ft4"><SPAN class="ft2">5.</SPAN><SPAN class="ft161">på visst sätt planera och samordna möten i samarbete med berörda tillsynsmyndigheter, och</SPAN></P>
<P class="p1178 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft90">andra uppgifter, åtgärder och beslut som tillkommer grupptillsyns- myndigheten enligt Solvens </SPAN><NOBR>II-direktivet</NOBR> eller som följer av tillämp- ningen av direktivet, däribland att leda valideringsförfarandet av interna modeller på gruppnivå enligt artiklarna 231 och 233 och</P>
<P class="p1121 ft4">förfarandet för att tillåta att tillämpningen av ordningen i artikel <NOBR>237–240.</NOBR></P>
<P class="p84 ft2">Artikel 248.1 har såväl i den engelska versionen som i den svenska versionen fått en delvis otydlig utformning. Artikeln kan felaktigt ge intryck av att reglera mer än bara fördelning av ansvar och arbets- uppgifter mellan grupptillsynsmyndigheten och övriga tillsynsmyndig- heter i tillsynskollegiet. Den bör dock läsas mot bakgrund av att den fått rubriken ”grupptillsynsmyndighetens och andra tillsynsmyndigheters rättigheter och skyldigheter Tillsynskollegiet” och att regleringen i artikel 248.1 omedelbart följs av reglering av tillsynskollegier i artikel 248.2. Det kan även noteras att det i artikel 247.1 finns en uttrycklig bestämmelse som stadgar att grupptillsynsmyndigheten ansvarar för grupptillsynen. Artikel 248.1 får sedd i det sammanhanget anses endast reglera fördelningen av ansvar och arbetsuppgifter mellan grupptillsyns- myndigheten och övriga tillsynsmyndigheter.</P>
<P class="p610 ft4">I konglomeratlagen har lagstiftaren valt att inte reglera särskilt vilken roll den s.k. samordnaren ska ha i förhållande till övriga tillsynsmyn- digheter. Samordnaren har enligt konglomeratlagen en motsvarande funktion som grupptillsynsmyndigheten har enligt Solvens <NOBR>II-direktivet.</NOBR> Artikel 11.1 i konglomeratdirektivet reglerar samordnarens uppgifter och</P>
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<P class="p654 ft4">förhållandet till andra tillsynsmyndigheter på motsvarande sätt som Prop. 2015/16:9 artikel 248.1 gör avseende grupptillsynsmyndigheten. Artikel 11.1 i konglomeratdirektivet bedömdes inte föranleda annan reglering i konglomeratlagen än en bestämmelse om skyldighet för Finansinspekt-</P>
<P class="p707 ft2">ionen att samarbeta och utbyta information med motsvarande utländska myndigheter (se prop. 2005/06:45 s. 153 och 154).</P>
<P class="p900 ft2">Som konstaterats är Finansinspektionen enligt 14 kap. 3 § FRL skyldig att samarbeta och utbyta information med behöriga myndigheter och Europeiska kommissionen i den utsträckning som följer av Sveriges medlemskap i Europeiska unionen. Finansinspektionen har således även i rollen som grupptillsynsmyndighet en skyldighet att samarbeta och utbyta information med behöriga myndigheter enligt artiklarna om detta i Solvens <NOBR>II-direktivet.</NOBR> Artikel 248.1 behandlar, som nyss konstaterats, endast fördelning av ansvar och arbetsuppgifter i samarbetet mellan grupptillsynsmyndigheten och övriga tillsynsmyndigheter. Bestämmelsen ryms därför, i motsats till vad utredningen antagit, inom befintlig lagreglering.</P>
<P class="p754 ft114"><SPAN class="ft115">18.2.3</SPAN><SPAN class="ft135">Kontroll av information</SPAN></P>
<P class="p1180 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får på plats kontrollera all information som behövs för grupptillsynen hos</P>
<P class="p1181 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft90">försäkringsföretag som omfattas av grupptillsynen,</SPAN></P>
<P class="p1181 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">företag som är anknutna till försäkringsföretaget,</SPAN></P>
<P class="p1181 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">moderföretag till försäkringsföretaget, och</SPAN></P>
<P class="p1182 ft4"><SPAN class="ft2">4.</SPAN><SPAN class="ft161">företag som är anknutna till moderföretaget till försäkrings- företaget.</SPAN></P>
<P class="p865 ft2">Finansinspektionen ska, på begäran från en behörig myndighet i ett annat land inom EES, på plats kontrollera information som behövs för den myndighetens tillsyn. Inspektionen får utföra kontrollen genom att uppdra åt en revisor eller annan sakkunnig att göra detta. Om den behöriga myndigheten begär det, får den närvara vid kontrollen. Grupptillsynsmyndigheten ska underrättas om de vidtagna åtgärderna.</P>
<P class="p1154 ft4">När en begäran till en behörig myndighet om att en kontroll ska utföras inte föranlett någon reaktion inom två veckor, eller när Finansinspektionen i praktiken är förhindrad att utöva sin rätt att delta i enlighet i en kontroll som inspektionen begärt hos en behörig myndighet, får Finansinspektionen hänskjuta ärendet till Europeiska försäkrings- och tjänstepensionsmyndigheten.</P>
<P class="p685 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag. Utredningen föreslår en ny bestämmelse i lag som huvudsakligen mot- svarar direktivets bestämmelse om kontroll av information men vars räckvidd är begränsad till information som ”lämnas av det ledande försäkringsföretaget”. Utredningen lämnar inte något förslag om hur den befintliga regleringen i FRL kan hanteras.</P>
<P class="p502 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p607 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P>
<P class="p523 ft125">väsentligt med regeringens förslag.</P>
<P class="p62 ft2">441</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">442</P>
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<P class="p224 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Kontroll av information på plats</P>
<P class="p220 ft2">Enligt artikel 255.1 i Solvens <NOBR>II-direktivet</NOBR> ska medlemsstaterna se till att deras tillsynsmyndigheter, antingen direkt eller genom personer som de ger ett sådant uppdrag, inom sitt territorium får genomföra kontroll på plats av den information som avses i artikel 254 i lokaler som tillhör något av följande företag:</P>
<P class="p1183 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft161">det försäkrings- eller återförsäkringsföretag som omfattas av grupp- tillsyn,</SPAN></P>
<P class="p1061 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft161">företag som är anknutna till detta försäkrings- eller återförsäkrings- företag,</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">moderföretag till detta försäkrings- eller återförsäkringsföretag,</SPAN></P>
<P class="p1061 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft90">företag som är anknutna till ett moderföretag till detta försäkrings- eller återförsäkringsföretag.</SPAN></P>
<P class="p223 ft4">För att genomföra artikel 255.1 bör det föras in en bestämmelse i FRL av vilken det framgår att Finansinspektionen på plats får kontrollera information som behövs för grupptillsynen och hos vilka företag som kontrollen får ske.</P>
<P class="p1184 ft3">Kontroll av information på plats efter begäran från en behörig myndighet i ett annat land inom EES</P>
<P class="p1005 ft2">Enligt artikel 255.2. första stycket ska tillsynsmyndigheterna, om de i särskilda fall vill kontrollera information beträffande ett företag, reglerat eller ej, som ingår i en grupp och är beläget i en annan medlemsstat, begära att tillsynsmyndigheterna i denna andra medlemsstat genomför kontrollen.</P>
<P class="p227 ft2">Enligt andra stycket i samma artikel ska myndigheter som tar emot en sådan begäran inom ramen för sin behörighet tillmötesgå denna begäran genom att antingen utföra kontrollen direkt och då låta en revisor eller annan expert utföra den eller låta den myndighet som begärde kontrollen själv utföra den. Grupptillsynsmyndigheten ska underrättas om de vidtagna åtgärderna.</P>
<P class="p227 ft4">Enligt tredje stycket i samma artikel får den tillsynsmyndighet som framställde begäran, om den så önskar, delta i kontrollen, om den inte själv utför den.</P>
<P class="p224 ft2">Enligt femte stycket i samma artikel ska Eiopa i enlighet med artikel 21 i förordning (EU) nr 1094/2010 ha rätt att delta i kontroller på plats, om dessa utförs gemensamt av två eller flera tillsynsmyndigheter.</P>
<P class="p224 ft2">Det bör föras in en bestämmelse i FRL om att Finansinspektionen, på begäran av en behörig myndighet i ett annat land inom EES, får samarbeta med den utländska myndigheten på det sätt som anges i artikel 255.2. Det saknas dock anledning att utnyttja valmöjligheten att låta den utländska myndigheten utföra kontroller på plats i Sverige, bl.a. mot bakgrund av att den ges rätt att närvara vid kontrollerna.</P>
<P class="p252 ft31">Regeln i femte stycket i artikel 255.2 om att Eiopa har rätt att delta i kontroller på plats, om dessa utförs gemensamt av två eller flera</P>
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<P class="p654 ft4">tillsynsmyndigheter, följer redan av kommissionens delegerade Prop. 2015/16:9 förordning (EU) 2015/35 och tycks för sin tillämpning inte vara beroende</P>
<P class="p1063 ft4">av tillkommande regler varför den inte bör genomföras nationellt. Stadgandet är således endast av upplysningskaraktär (jfr prop. 2011/12:70 s. 56).</P>
<P class="p1185 ft3">Hänskjutande till Europeiska försäkrings- och tjänstepensions- myndigheten</P>
<P class="p770 ft2">Enligt artikel 255.2 fjärde stycket, i dess lydelse enligt omnibus II- direktivet, framgår att när en begäran till en annan tillsynsmyndighet om att en kontroll ska utföras i enlighet med denna artikel inte föranlett någon reaktion inom två veckor, eller när tillsynsmyndigheten i praktiken är förhindrad att utöva sin rätt att delta i enlighet med tredje stycket, får den myndighet som framställt begäran hänskjuta ärendet till Eiopa och begära myndighetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010. I detta fall får Eiopa agera i enlighet med de befogenheter den tilldelats genom samma artikel.</P>
<P class="p1018 ft2">Artikel 255.2 fjärde stycket bör genomföras i lag.</P>
<P class="p1186 ft123"><SPAN class="ft115">18.2.4</SPAN><SPAN class="ft136">Rapportering av väsentliga riskkoncentrationer och betydande transaktioner inom en grupp</SPAN></P>
<P class="p965 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Väsentliga riskkoncentrationer och betydande transaktioner av ett visst slag inom en grupp ska regelbundet och minst en gång per år rapporteras till Finansinspektionen, när inspekt- ionen är grupptillsynsmyndighet. Vilka dessa slag av riskkoncen- trationer och transaktioner är ska, tillsammans med lämpliga tröskelvärden, beslutas av Finansinspektionen för varje enskild grupp. Tröskelvärdena ska baseras på solvenskapitalkrav eller försäkrings- tekniska avsättningar eller båda dessa värden och hänsyn ska tas till gruppens struktur och riskhanteringssystem. Inspektionen ska, innan dessa beslut fattas, ha hört övriga berörda behöriga myndigheter och gruppen.</P>
<P class="p954 ft4">Vid bedömningen av riskkoncentrationer ska Finansinspektionen beakta risker för spridning inom gruppen, intressekonflikter och riskernas nivå och omfattning.</P>
<P class="p865 ft2">Även transaktioner som gjorts med fysiska personer som har nära förbindelser med något företag inom gruppen ska rapporteras.</P>
<P class="p865 ft4">Om en transaktion har en mycket betydande omfattning, ska den rapporteras snarast möjligt.</P>
<P class="p865 ft2">Rapportering av väsentliga riskkoncentrationer och betydande transaktioner av ett visst slag inom en grupp ska göras av det försäkringsföretag som finns i toppen av gruppen eller om det inte finns ett sådant företag, av det försäkringsföretag, försäkringsholding- bolag eller blandade finansiella holdingbolag som Finansinspektionen när inspektionen är grupptillsynsmyndighet, bestämmer efter att ha hört berörda behöriga myndigheter och gruppen.</P>
<P class="p865 ft4">Skyldigheten att rapportera gäller dock inte om Finansinspektionen har beslutat om detta.</P>
<P class="p103 ft2">443</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">444</P>
</DIV>
<DIV id="id_2">
<P class="p921 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka upplysningar som ett försäkringsföretag ska lämna till Finansinspektionen när det gäller väsentliga riskkoncen- trationer och betydande transaktioner av visst slag inom en grupp.</P>
<P class="p922 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anför att enligt utred- ningens förslag ska mycket betydande interna transaktioner rapporteras snarast möjligt och att det är otydligt hur det ska bedömas om en transaktion är betydande. Svensk Försäkring anser att det vore tydligare att i stället använda ett begrepp som knyter an till omfattning, exempelvis ”transaktioner som har en mycket betydande omfattning”.</P>
<P class="p223 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p223 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p420 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Tillsyn över riskkoncentrationer</P>
<P class="p842 ft4">Av artikel 244.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att tillsynen över riskkoncentrationer på gruppnivå ska utövas i enlighet med artikel 244.2 och 244.3 samt artikel 246 och kapitel III.</P>
<P class="p224 ft2">Enligt artikel 244.2 första stycket, i dess lydelse enligt ändrings- direktivet, ska medlemsstaterna kräva att försäkrings- och återförsäk- ringsföretag eller försäkringsholdingbolag eller blandade finansiella hol- dingföretag regelbundet, och minst en gång per år, till grupptillsyns- myndigheten rapporterar varje väsentlig riskkoncentration på gruppnivå, om inte artikel 215.2 är tillämplig.</P>
<P class="p224 ft2">Enligt andra stycket i samma artikel ska de nödvändiga uppgifterna lämnas till grupptillsynsmyndigheten av det försäkrings- eller återför- säkringsföretag som är det ledande företaget i gruppen eller, om det ledande företaget inte är ett försäkrings- eller återförsäkringsföretag, av försäkringsholdingbolaget, det blandade finansiella holdingföretaget eller av det försäkrings- eller återförsäkringsföretag inom gruppen som grupp- tillsynsmyndigheten utsett efter samråd med övriga berörda tillsynsmyn- digheter och företagsgruppen.</P>
<P class="p227 ft4">Enligt tredje stycket i samma artikel ska riskkoncentrationer i den mening som avses i första stycket bli föremål för tillsynens gransk- ningsprocess utförd av grupptillsynsmyndigheten.</P>
<P class="p224 ft2">Enligt artikel 244.3 ska grupptillsynsmyndigheten efter samråd med övriga berörda tillsynsmyndigheter och företagsgruppen ange vilka slag av risker försäkrings- och återförsäkringsföretag som ingår i en viss grupp alltid ska rapportera.</P>
<P class="p227 ft4">Av andra stycket i samma artikel framgår att när grupptillsyns- myndigheten och andra berörda tillsynsmyndigheter definierar eller yttrar sig om slagen av risk ska de beakta gruppens specifika grupp- och riskhanteringsstruktur.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_445">
<DIV>
<DIV id="id_1">
<P class="p164 ft2">Enligt tredje stycket i samma artikel ska, för att närmare ange vilka väsentliga riskkoncentrationer som ska rapporteras, grupptillsynsmyndig- heten efter samråd med övriga berörda tillsynsmyndigheter och företagsgruppen föreskriva lämpliga tröskelvärden som baseras på solvenskapitalkrav, försäkringstekniska avsättningar eller båda dessa värden.</P>
<P class="p244 ft4">Enligt fjärde stycket i samma artikel ska grupptillsynsmyndigheten vid bedömningen av riskkoncentrationer särskilt övervaka eventuella risker för spridning inom gruppen eller intressekonflikter samt riskernas nivå eller volym.</P>
<P class="p164 ft4">Enligt artikel 244.4, i dess lydelse enligt omnibus <NOBR>II-direktivet,</NOBR> ska kommissionen anta delegerade akter med avseende på artikel 244.2 och 244.3 i fråga om definition av väsentliga riskkoncentrationer.</P>
<P class="p222 ft3">Tillsyn över transaktioner inom en grupp</P>
<P class="p844 ft4">Enligt artikel 245.1 i Solvens <NOBR>II-direktivet</NOBR> ska tillsynen över transaktioner inom en grupp utövas i enlighet med artikel 245.2 och 245.3 samt artikel 246 och kapitel III.</P>
<P class="p164 ft2">Enligt artikel 245.2 första stycket ska medlemsstaterna kräva att försäkrings- och återförsäkringsföretag, försäkringsholdingbolag och blandade finansiella holdingföretag regelbundet, och minst en gång per år, till grupptillsynsmyndigheten rapporterar alla betydande interna transaktioner som försäkrings- och återförsäkringsföretag gjort inom en grupp, inklusive de som gjorts med fysiska personer som har en nära koppling till något företag inom gruppen, såvida inte artikel 215.2 är tillämplig.</P>
<P class="p164 ft4">Enligt andra stycket i samma artikel ska medlemsstaterna dessutom kräva att mycket betydande transaktioner inom en grupp rapporteras snarast möjligt.</P>
<P class="p164 ft2">Av tredje stycket i samma artikel framgår att de nödvändiga uppgif- terna ska lämnas till grupptillsynsmyndigheten av det försäkrings- eller återförsäkringsföretag som är det ledande företaget i gruppen eller, om det ledande företaget inte är ett försäkrings- eller återförsäkringsföretag, av försäkringsholdingbolaget, det blandade finansiella holdingföretaget eller det försäkrings- eller återförsäkringsföretag inom gruppen som grupptillsynsmyndigheten utser efter samråd med övriga berörda tillsynsmyndigheter och företagsgruppen.</P>
<P class="p244 ft4">Enligt fjärde stycket samma artikel ska transaktioner inom grupper bli föremål för tillsynens granskningsprocess utförd av grupptillsynsmyndig- heten.</P>
<P class="p164 ft2">Enligt artikel 245.3 ska grupptillsynsmyndigheten efter samråd med övriga berörda tillsynsmyndigheter och företagsgruppen ange vilka slag av transaktioner inom gruppen försäkrings- och återförsäkringsföretag som ingår i en viss grupp alltid ska rapportera. Artikel 244.3 ska gälla i tillämpliga delar.</P>
<P class="p138 ft4">Slutligen framgår av artikel 245.4, i dess lydelse enligt omnibus II- direktivet att kommissionen ska anta delegerade akter, enligt artikel 301a, med avseende på artikel 245.2 och 245.3 i fråga om definition av väsentliga transaktioner inom en grupp.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">445</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_446">
<DIV id="dimg1">
<INGENBILD zsrc="H3039446x1.jpg/" id="img1">
</DIV>
<P class="p1187 ft3"><SPAN class="ft2">Prop. 2015/16:9 </SPAN>Rapportering av väsentliga riskkoncentrationer och betydande transaktioner inom en grupp</P>
<P class="p694 ft2">Av såväl artikel 244.1 som artikel 245.1 följer att tillsynen över väsentliga riskkoncentrationer och betydande interna transaktioner inom en grupp dels ska utövas via rapportering av sådana företeelser till grupptillsynsmyndigheten, dels i enlighet med artikel 246 (tillsyn över företagsstyrningssystem) och kapitel III (åtgärder för att underlätta grupptillsynen).</P>
<P class="p565 ft2">Dessa artiklar är skrivna med utgångspunkt från vad utövande av tillsynen ska omfatta. För att stämma bättre överens med systematiken i FRL bör emellertid bestämmelserna i nyss nämnda artiklar utformas som handlingsregler för försäkringsföretagen. Detsamma gäller även i fråga om tillsyn av företagsstyrningssystemet. Att Finansinspektionen ska utöva grupptillsyn, när inspektionen är grupptillsynsmyndighet, och att denna bl.a. omfattar väsentliga riskkoncentrationer och betydande interna transaktioner framgår dessutom av andra paragrafer i FRL i dess föreslagna lydelser.</P>
<P class="p565 ft4">Bestämmelsen om att tillsynen ska utövas enligt artikel 246 och kapitel III får således betrakta som en upplysning som inte behöver genomföras.</P>
<P class="p506 ft2">Artiklarna om rapportering av väsentliga riskkoncentrationer och betydande interna transaktioner inom grupp (artiklarna 244.2, 244.3, 245.2 och 245.3 bör genomföras i FRL med undantag för tredje stycket i artikel 244.2 och fjärde stycket i 245.2 (där sägs att riskkoncentrationer och transaktioner inom gruppen ska bli föremål för tillsynens granskningsprocess utförd av grupptillsynsmyndigheten), vilket inte bedöms behöva föranleda någon genomförandeåtgärd.</P>
<P class="p1142 ft2">Vad gäller <SPAN class="ft3">Svensk Försäkrings </SPAN>synpunkt att det är otydligt hur det ska bedömas om en transaktion är betydande och att det är tydligare att i lagtexten stället använda ett begrepp som knyter an till omfattningen anser regeringen att det saknas skäl att avvika från direktivets ordalydelse i detta hänseende. Regeringen eller den myndighet som regeringen bestämmer bör dock få meddela föreskrifter om vilka upplysningar som ett försäkringsföretag ska lämna till Finansinspektionen när det gäller väsentliga riskkoncentrationer och betydande transaktioner av visst slag inom en grupp.</P>
<P class="p1188 ft120"><SPAN class="ft115">18.2.5</SPAN><SPAN class="ft153">Undantag från kravet på tillsyn över riskkoncentrationer och transaktioner inom en grupp</SPAN></P>
<P class="p1189 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får, när inspektionen är grupptillsynsmyndighet, efter samråd med berörda tillsynsmyn- digheter besluta att tillsyn över riskkoncentrationer och transaktioner inom en grupp inte ska utövas på nivån för det försäkringsföretag, försäkringsholdingföretag eller blandade finansiella holdingföretag som omfattas av grupptillsyn och som är ett anknutet företag till en reglerad enhet eller själv är en reglerad enhet eller ett blandat finansiellt holdingföretag som omfattas av lagen om särskild tillsyn</P>
<P class="p1190 ft2">över finansiella konglomerat<SPAN class="ft46">.</SPAN></P>
<P class="p424 ft2">446</P>
</DIV>
<DIV id="page_447">
<P class="p131 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- Prop. 2015/16:9 ens förslag.</P>
<P class="p882 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p882 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p882 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p882 ft2"><SPAN class="ft46">Skälen </SPAN>f<SPAN class="ft46">ör regeringens förslag: </SPAN>Artikel 213.3 i Solvens <NOBR>II-direktivet,</NOBR> i dess lydelse enligt ändringsdirektivet, innehåller bestämmelser om när grupptillsynsmyndigheten får besluta om att tillsyn över riskkoncentrationer och transaktioner inom en grupp inte behöver utövas. Av artikeln framgår bl.a. att grupptillsynsmyndigheten, om försäkrings- eller återförsäkringsföretaget med ägarintresse eller försäk- ringsholdingföretaget eller det blandade finansiella holdingföretaget med säte inom unionen antingen är anknutet till eller själv är en reglerad enhet eller ett blandat finansiellt holdingföretag som är underkastat extra tillsyn enligt artikel 5.2 i direktiv 2002/87/EG, efter samråd med övriga berörda tillsynsmyndigheter, får besluta att tillsyn över riskkoncentrationer som avses i artikel 244 i Solvens <NOBR>II-direktivet</NOBR> eller över transaktioner inom en grupp som avses i artikel 245 i Solvens <NOBR>II-direktivet</NOBR> eller båda dessa former av tillsyn inte ska utövas på nivån för det försäkrings- eller återförsäkringsföretaget eller försäkringsholdingföretaget eller det blandade finansiella holdingföretaget med ägarintresse.</P>
<P class="p1124 ft2">Artikel 213.3 i Solvens <NOBR>II-direktivet</NOBR> bör genomföras genom en ny bestämmelse i FRL som ger Finansinspektionen, när inspektionen är grupptillsynsmyndighet, möjlighet att besluta om att tillsyn över riskkoncentrationer och transaktioner inom en grupp inte behöver utövas på nivån för det försäkringsföretag, försäkringsholdingföretag eller blandade finansiella holdingföretag som omfattas av grupptillsyn och som är ett anknutet företag eller själv är en reglerad enhet eller ett blandat finansiellt holdingföretag som omfattas av konglomeratslagen.</P>
<TABLE cellpadding=0 cellspacing=0 class="t106">
<TR>
<TD class="tr57 td32"><P class="p56 ft115">18.2.6</P></TD>
<TD class="tr57 td187"><P class="p43 ft114">Tillsyn över transaktioner inom grupper där</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td187"><P class="p43 ft114">moderföretaget är ett försäkringsholdingföretag</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td187"><P class="p43 ft114">med blandad verksamhet</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p160 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>När ett försäkringsföretag är dotterföretag till</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p160 ft2">ett försäkringsholdingföretag med blandad verksamhet, ska försäk-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p160 ft2">ringsföretaget ha en god kontroll över affärshändelser och avtal med</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">andra företag inom gruppen.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">I förslaget inskränks skyldigheten till att endast gälla rapportering av</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">transaktioner som ska göras av det ledande försäkringsföretaget.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>påpekar att det enligt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> gäller olika krav på olika försäkringsgrupper. Som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">exempel anger inspektionen att en grupp där moderföretaget är ett</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td355"><P class="p18 ft2">försäkringsholdingbolag med blandad verksamhet endast omfattas av</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">447</P></TD>
</TR>
<TR>
<TD class="tr22 td32"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td187"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_448">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">tillsyn över interna transaktioner enligt artikel 265 och menar att detta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inte är klart angivet i utredningens förslag, vilket skulle kunna leda till att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sådana grupper skulle omfattas av mer långtgående tillsyn än vad</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">direktivet föreskriver. Inspektionen noterar att utredningens betänkande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anger vilka tillsynsregler som gäller för de olika grupperna men att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">författningsförslaget behöver revideras för att återge att det är de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">nationella tillsynsmyndigheterna som, enligt artikel 265 ska ansvara för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tillsynen av interna transaktioner. <SPAN class="ft3">Svensk Försäkring </SPAN>noterar att det som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anges i motiven gällande artikel 265 och den begränsade tillsynen över</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försäkringsgrupper där moderföretaget är ett försäkringsholdingbolag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med blandad verksamhet inte tydligt anges i lagförslaget.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 265 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">framgår det att när det finns ett försäkringsholdingföretag med blandad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">verksamhet som är moderföretag till ett försäkringsföretag ska tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">myndigheterna som ansvarar för tillsynen över försäkringsföretaget utöva</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">en allmän tillsyn över transaktionerna mellan företaget och moder-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företaget och eventuella anknutna företag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">En regel om att Finansinspektionen ska utöva allmän tillsyn över</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">transaktioner i denna typ av grupper bör genomföras i lag.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t129">
<TR>
<TD class="tr40 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr40 td32"><P class="p88 ft115">18.2.7</P></TD>
<TD class="tr40 td248"><P class="p43 ft114">Företagsstyrningssystemet inom en grupp</P></TD>
</TR>
<TR>
<TD class="tr49 td169"><P class="p18 ft48"> </P></TD>
<TD colspan=2 class="tr55 td394"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD class="tr28 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Bestämmelserna om företagsstyrning som</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">gäller för ett enskilt försäkringsföretag ska gälla i tillämpliga delar på</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">gruppnivå.</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p39 ft2">Antingen ett försäkringsföretag eller ett försäkringsholdingföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">eller ett blandat finansiellt holdingföretag ska ansvara för att</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">bestämmelserna om företagsstyrning i försäkringsrörelselagen i</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">tillämpliga delar följs på gruppnivå. Om det är lämpligt, får</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">Finansinspektionen, i ett enskilt fall besluta att ett annat företag i</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">gruppen ska ansvara för att kraven följs.</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p39 ft2">Inom en grupp ska system för riskhantering, internkontroll och</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">rapportering dessutom genomföras konsekvent i alla företag som</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">omfattas av grupptillsyn så att dessa system och rapporter kan</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">kontrolleras på gruppnivå.</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p39 ft2">Systemet för internkontroll inom en grupp ska omfatta</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">1. rutiner avseende gruppsolvens för att identifiera och mäta alla</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">betydande risker gruppen är utsatt för och på lämpligt sätt anpassa</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">kapitalbasen till riskerna, och</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">2. sunda rapporterings- och redovisningsrutiner för att övervaka och</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">hantera transaktioner inom gruppen och riskkoncentrationer.</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p39 ft2">En egen risk- och solvensbedömning som omfattar hela gruppen ska</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">genomföras.</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p39 ft2">När Finansinspektionen är grupptillsynsmyndighet får inspektionen,</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">efter att ha rådfrågat medlemmarna i tillsynskollegiet, besluta att den</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td169"><P class="p898 ft2">448</P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">egna risk- och solvensbedömning som omfattar hela gruppen får göras</P></TD>
</TR>
<TR>
<TD class="tr53 td32"><P class="p18 ft74"> </P></TD>
<TD class="tr53 td248"><P class="p18 ft74"> </P></TD>
</TR>
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<P class="p1144 ft4">på gruppnivå och på nivån för ett dotterföretag inom gruppen. En enda handling ska omfatta samtliga bedömningar. En enda handling ska omfatta samtliga bedömningar. En sådan handling ska överlämnas samtidigt till alla berörda behöriga myndigheter.</P>
<P class="p1034 ft31">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om företagstyrningssystem inom en grupp.</P>
<P class="p744 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att tillämplig- heten för förslagen till bestämmelser om företagsstyrningssystem samt ansvar för gruppgemensam risk- och solvensbedömning bör skrivas tydligare.</P>
<P class="p84 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer delvis med regeringens förslag. I utkastet till lagrådsremiss anges inte vilka företag inom gruppen som är ansvariga för att bestämmelserna om företagsstyrning i FRL i tillämpliga delar följs på gruppnivå</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>De flesta remissinstanserna tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Finansinspektionen </SPAN>noterar att bestämmelsen inte anger vilket företag som ansvarar för företagssystemet inom en grupp. Med den lydelse som finns om ansvarigt företag blir det därmed alltid ett försäkringsföretag som ansvarar även i en grupp med ett försäkringsholdingföretag eller blandat finansiellt holdingföretag i toppen. Detta torde inte stämma med innebörden av artikel 246 i Solvens <NOBR>II-direktivet.</NOBR> Bestämmelsen bör justeras för att bättre överensstämma med innebörden i direktivbestämmelsen. <SPAN class="ft3">Svensk Försäkring </SPAN>anför följande. Enligt förslaget ska bestämmelserna om företagsstyrning i 10 kap. FRL i tillämpliga delar gälla på gruppnivå. Motsvarande bestämmelse finns i Solvens <NOBR>II-direktivet.</NOBR> Innebörden av en sådan regel är långt ifrån tydlig. Det är åtminstone uppenbart att om det yttersta moderföretaget i en grupp inte är ett försäkringsföretag (utan exempelvis ett holdingföretag) så kan det inte krävas att moderföretaget inrättar egna centrala funktioner i företaget. Om exempelvis en bank är det yttersta ägarföretaget, kan det inte vara avsikten att det i banken ska finnas en aktuariefunktion. Det måste också vara möjligt att för banker i en grupp och för andra reglerade företag tillämpa de särskilda regler som gäller för dem enligt den relevanta sektorspecifika regleringen. <SPAN class="ft3">Länsförsäkringar AB (LFAB</SPAN>) anför bl.a. följande. Det bör klargöras i motiven att lagen inte förhindrar att ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag ansvarar för tillämpningen av gruppreglerna. Vilket företag som är lämpligt att fullgöra olika uppgifter av betydelse för grupptillsynen kan emellertid variera beroende på bl.a. gruppens struktur och interna ansvarsfördelning. I de fall ett blandat finansiellt holdingföretag är ett renodlat ägarbolag kan det exempelvis vara befogat att ett dotterföretag fullgör funktioner som ansvarigt företag. I de fall bestämmelserna inte uttryckligen pekar ut något visst gruppföretag att utföra en specifik uppgift i grupptillsynen bör gruppen bestämma vilket företag som lämpligen ska fullgöra uppgiften. Vilket eller vilka företag inom gruppen som ska göra olika saker är också frågor som kan komma att preciseras i regler från <NOBR>EU-kommissionen</NOBR> eller andra <NOBR>EU-organ.</NOBR></P>
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<P class="p247 ft4">Vilket företag som ska göra en uppgift kan också komma att styras i praktiken genom förfrågningar från grupptillsynsmyndigheten till ett visst gruppföretag med stöd av mer allmänna regler.</P>
<P class="p228 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Företagsstyrningssystemet</P>
<P class="p842 ft4">Av artikel 246.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att kraven i avdelning I kapitel IV avsnitt 2 (företagsstyrningssystem) ska gälla i tillämpliga delar på gruppnivå.</P>
<P class="p224 ft2">Av andra stycket i samma artikel framgår att, utan att det påverkar tillämpningen av första stycket, ska system för riskhantering och intern- kontroll samt rapporteringsrutiner genomföras konsekvent i alla företag som omfattas av grupptillsyn enligt artikel 213.2 a och 213.2 b, så att dessa system och rapporteringsrutiner kan kontrolleras på gruppnivå.</P>
<P class="p224 ft4">Enligt artikel 246.2 ska, utan att det påverkar tillämpningen av artikel 246.1, mekanismerna för internkontroll inom en grupp minst omfatta följande:</P>
<P class="p1061 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft90">Adekvata mekanismer i fråga om solvens på gruppnivå för att identi- fiera och mäta alla betydande risker gruppen är utsatt för och på lämpligt sätt korrelera den medräkningsbara kapitalbasen till riskerna.</SPAN></P>
<P class="p1061 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">Sunda rapporterings- och redovisningsrutiner för att övervaka och hantera transaktioner inom gruppen och riskkoncentrationer.</SPAN></P>
<P class="p224 ft2">Enligt artikel 246.3. ska grupptillsynsmyndigheten i enlighet med bestämmelserna i kapitel III utföra tillsynens granskningsprocess beträf- fande de system och rapporteringsrutiner som avses i artikel 246.1 och 246.2.</P>
<P class="p223 ft2">Enligt 246.4 första stycket, i dess lydelse enligt ändringsdirektivet, ska medlemsstaterna kräva att försäkrings- eller återförsäkringsföretaget med ägarintresse, försäkringsholdingföretaget eller det blandade finansiella holdingföretaget på gruppnivå genomför den bedömning som krävs enligt artikel 45. Grupptillsynsmyndigheten ska i enlighet med kapitel III genomföra tillsynens granskningsprocess beträffande den egna risk- och solvensbedömningen på gruppnivå.</P>
<P class="p227 ft2">Enligt andra stycket i samma artikel ska, om solvensberäkningen på gruppnivå görs i enlighet med metod 1 som avses i artikel 230, försäkrings- eller återförsäkringsföretaget med ägarintresse eller försäkringsholdingföretaget eller det blandade finansiella holdingföre- taget visa för grupptillsynsmyndigheten att man verkligen förstår skillnaden mellan summan av solvenskapitalkraven för alla anknutna försäkrings- eller återförsäkringsföretag inom gruppen och det sammanställda solvenskapitalkravet för gruppen.</P>
<P class="p252 ft2">Enligt tredje stycket i samma artikel får försäkrings- eller återför- säkringsföretaget med ägarintresse, försäkringsholdingföretaget eller det blandade finansiella holdingföretaget, om grupptillsynsmyndigheten godkänner detta, företa bedömningar som krävs enligt artikel 45 sam- tidigt på gruppnivå och på nivån för ett dotterföretag inom gruppen och ta fram en enda handling som omfattar samtliga bedömningar.</P>
<P class="p440 ft4">Enligt fjärde stycke i samma artikel ska grupptillsynsmyndigheten innan den ger sitt godkännande enligt tredje stycket rådfråga medlem-</P>
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<P class="p242 ft4">marna i tillsynskollegiet och vederbörligen beakta deras synpunkter och reservationer.</P>
<P class="p244 ft4">Av femte stycket i samma artikel framgår att om en grupp utnyttjar den möjlighet som anges i tredje stycket ska den överlämna dokumentet samtidigt till alla berörda tillsynsmyndigheter. De berörda dotterföre- tagen ska inte befrias från sin skyldighet att se till att kraven i artikel 45 är uppfyllda på grund av att denna möjlighet utnyttjas.</P>
<P class="p225 ft3">Företagstyrningssystem inom en grupp</P>
<P class="p844 ft2">Artikel 246 är, i likhet med artiklarna 244 och 245, skrivna med utgångspunkt från vad utövande av tillsynen ska omfatta. För att stämma bättre överens med systematiken i FRL bör även bestämmelserna i artikel 246 utformas som handlingsregler för försäkringsföretagen.</P>
<P class="p244 ft2">Artikel 246 om företagstyrningssystem inom en grupp bör i stora delar införas genom nya bestämmelser i FRL med undantag för följande. Enligt artikel 246.3 ska grupptillsynsmyndigheten i enlighet med bestäm- melserna i kapitel III utföra tillsynens granskningsprocess beträffande de system och rapporteringsrutiner som avses i artikel 246.1 och 246.2. Detta bör inte föranleda någon genomförandeåtgärd (se regeringens bedömning i avsnitt 18.2.7).</P>
<P class="p138 ft2">Av artikel 246.4 andra stycket följer att om solvensberäkningen på gruppnivå görs i enlighet med metod 1 som avses i artikel 230 ska försäkrings- eller återförsäkringsföretaget med ägarintresse eller försäk- ringsholdingföretaget eller det blandade finansiella holdingföretaget visa för grupptillsynsmyndigheten att man verkligen förstår skillnaden mellan summan av solvenskapitalkraven för alla anknutna försäkrings- eller återförsäkringsföretag inom gruppen och det sammanställda solvenskapi- talkravet för gruppen. Denna bestämmelse bör genomföras i föreskrifter på lägre nivå än lag.</P>
<P class="p291 ft2"><SPAN class="ft3">Lagrådet </SPAN>har anfört bl.a. följande. I bestämmelsen om företagsstyrning räknas de företag upp som ska ansvara för att kraven i 10 kap. på företagsstyrningssystem i tillämpliga delar följs på gruppnivå. Det finns dock ingen uttrycklig regel om att dessa krav faktiskt ska följas även på gruppnivå. En sådan bestämmelse bör införas. Vidare bör, i enlighet med vad som anges i remissen det i lagtexten klargöras att det ska pekas ut endast ett företag som är ansvarigt. Regeringen instämmer i Lagrådets bedömning. Lagrådet har även anfört att det bör klargöras vad som avses med ”nivån för ett dotterföretag” i bestämmelsen om den egna risk- och solvensbedömningen. Regeringen vill med anledning av detta förtydliga att i detta sammanhang avses dotterföretaget och de företag ”under dotterföretaget” som ingår i en grupp enligt definitionen av en grupp.</P>
<P class="p1137 ft2">Av artikel 246.1 första stycket framgår inte vilket företag inom en grupp som ska ansvara för att kraven på företagstyrning på gruppnivå – i tillämpliga delar – följs. En tolkning av artikeln ger vid handen att ansvarigt företag kan vara antingen, i enlighet med direktivets terminologi, ett försäkrings- eller återförsäkringsföretag med ägarintresse, ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag. Denna tolkning har också stöd i riktlinjer om företagsstyrning som har utfärdats av Eiopa. En utgångspunkt bör vara att det är företaget i toppen av gruppen som är ansvarigt för att det finns</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">ett företagsstyrningssystem inom gruppen. Det kan vara endera ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretag, ett försäkringsholdingföretag eller ett blandat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">finansiellt holdingföretag som finns i toppen av gruppen. Om det är</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">lämpligt, bör Finansinspektionen, efter ansökan och i ett enskilt fall ges</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">befogenhet att besluta att ett annat företag i gruppen, än det som finns i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">toppen, ska ansvara för att kraven följs. Detta för att inte i onödan hindra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">företag från att lägga ansvaret för företagstyrningen på ett annat företag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">än det som finns i toppen av gruppen. Även inom detta område är</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förhållandet till den svenska aktiebolagsrätten inte helt oproblematiskt</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">(jfr avsnitt 18.1.10). Regeringen utgår i från att eventuella praktiska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">problem i tillämpningen kan lösas inom gruppen och i samråd med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">grupptillsynsmyndigheten.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Av artikel 246.1 första stycket framgår sammanfattningsvis att före-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">tagsstyrningskraven på individuell nivå i tillämpliga delar ska gälla på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">gruppnivå. Kraven torde åtminstone omfatta områdena riskhantering,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">internkontroll och rapporteringsrutiner. Som exempel kan nämnas att ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ansvarigt företags riskhanteringssystem bör omfatta risker både på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">individuell nivå och på gruppnivå samt deras inbördes beroende. Artikeln</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">torde emellertid inte förstås på så sätt att ett försäkringsholdingföretag</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">eller ett blandat finansiellt holdingföretag, måste ha egna funktioner för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">riskhantering eller regelefterlevnad eller någon annan central funktion</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som ett försäkringsföretag ska ha enligt 10 kap. 4 § i lagförslaget. Denna</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">tolkning stöds också av Svensk Försäkring.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">18.2.8 Tillgång till information</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Försäkringsföretag, företag som ingår i samma grupp som ett försäkringsföretag och fysiska personer som har nära förbindelser med något företag inom gruppen ska på begäran lämna information till varandra som behövs.</P>
<P class="p944 ft2">Ett försäkringsföretag ska på begäran av Finansinspektionen till inspektionen lämna de upplysningar som behövs för grupptillsynen.</P>
<P class="p944 ft2">Om ett försäkringsföretag inte fullgör sin upplysningsskyldighet inom skälig tid, får Finansinspektionen förelägga ett annat företag inom gruppen att lämna upplysningarna om detta företag direkt till inspektionen, om upplysningarna behövs för grupptillsynen.</P>
<P class="p1012 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka upplysningar som ska lämnas av ett försäkringsföretag.</P>
<P class="p728 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen behandlar inte direktivets bestämmelse om att företag som omfattas av grupptillsyn ska kunna utbyta information. Utredningen föreslår inte att ”skälig tid” ska ha förflutit för att Finansinspektionen ska få begära information från ett annat företag i gruppen. Utredningen lämnar inte något förslag på hur den befintliga regleringen i FRL kan anpassas till direktivets krav.</P>
<P class="p734 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p455 ft2">452</P>
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<P class="p84 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 254.1 i Solvens II- direktivet ska medlemsstaterna se till att fysiska och juridiska personer som omfattas av grupptillsyn och deras anknutna företag och företag med ägarintresse kan utbyta information som skulle kunna vara relevant för grupptillsynen.</P>
<P class="p743 ft2">För att genomföra artikel 254.1 bör det föras in en bestämmelse i FRL. Bestämmelsen bör utformas som en skyldighet för ett försäkringsföretag, ett företag som ingår i samma grupp som ett försäkringsföretag och vissa fysiska personer att på begäran lämna information till varandra som behövs för att uppfylla kraven i 19 kap. .</P>
<P class="p593 ft2">Av artikel 254.2 första stycket första meningen, i dess lydelse enligt omnibus <NOBR>II-direktivet,</NOBR> framgår att medlemsstaterna ska föreskriva att deras myndigheter med ansvar för utövande av grupptillsyn ska ha tillgång till all information som är relevant för syftet med den tillsynen, oavsett vilken typ av företag informationen gäller. Av andra meningen i samma stycke framgår att artikel <NOBR>35.1–35.5</NOBR> ska gälla i tillämpliga delar.</P>
<P class="p593 ft2">Enligt andra stycket i artikel 254.2, i dess lydelse enligt omnibus II- direktivet, får grupptillsynsmyndigheten begränsa den regelbundna tillsynsrapporteringen till en frekvens som är kortare än ett år på gruppnivå om alla försäkrings- eller återförsäkringsföretag inom gruppen omfattas av begränsningen i enlighet med artikel 35.6, med beaktande av arten, omfattningen och komplexiteten i de inneboende riskerna i gruppens verksamhet.</P>
<P class="p593 ft2">Enligt tredje stycket i artikel 254.2, i dess lydelse enligt omnibus II- direktivet, får grupptillsynsmyndigheten bevilja undantag från kravet på rapportering där tillgångarna redovisas post för post på gruppnivå om alla försäkrings- eller återförsäkringsföretag inom gruppen omfattas av undantaget i enlighet med artikel 35.7, med beaktande av arten, omfatt- ningen och komplexiteten i de inneboende riskerna i gruppens verksam- het och med beaktande av den finansiella stabiliteten.</P>
<P class="p593 ft4">Artikel 35 reglerar vilka uppgifter som försäkrings- och återförsäk- ringsföretag ska lämna till tillsynsmyndigheter som inte är grupptill- synsmyndigheter.</P>
<P class="p84 ft2">Artikel 254.2 första stycket första meningen – som reglerar uppgifts- skyldigheten som sådan – bör genomföras i FRL i form av en bestäm- melse som innebär att försäkringsföretag i en grupp på begäran av Finansinspektionen ska lämna de upplysningar till inspektionen som behövs för grupptillsynen. Upplysningarna kan röra vilket företag som helst i gruppen.</P>
<P class="p593 ft4">Artikel 254.2. första stycket andra meningen (vad uppgifterna ska innehålla) samt andra och tredje styckena (som innebär att grupptill- synsmyndigheten under vissa förutsättningar får begränsa den regel- bundna tillsynsrapporteringen och bevilja undantag från kravet på rapportering) bör genomföras på lägre normnivå än lag. Regeringen eller den myndighet som regeringen bestämmer bör därför få meddela föreskrifter om vilka uppgifter som ska lämnas.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">453</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_454">
<DIV id="dimg1">
<INGENBILD zsrc="H3039454x1.jpg/" id="img1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Det fjärde stycket i artikel 254.2 i Solvens <NOBR>II-direktivet</NOBR> anger att de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">berörda tillsynsmyndigheterna får vända sig direkt till företagen i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">gruppen för att erhålla nödvändig information endast om denna informa-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">tion har begärts från ett försäkrings- eller återförsäkringsföretag som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">omfattas av grupptillsyn men inte tillhandahållits inom rimlig tid. Någon</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">motsvarande bestämmelse finns inte i FRL. Enligt regeringens mening är</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">det en lämplig ordning att Finansinspektionen i gruppsammanhang i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">första hand ska vända sig till försäkringsföretaget i gruppen och först om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">information inte erhålls inom skälig tid får vända sig till ett annat företag</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">i gruppen. Den nya bestämmelsen i gruppkapitlet i FRL bör utformas på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">detta sätt. I motsats till vad utredningen föreslagit ska bestämmelsen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">dock ange att skälig tid ska ha förflutit för att begäran ska få ställas till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">annat företag i gruppen. Vad som är skälig tid måste avgöras med hänsyn</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">till omständigheterna i det enskilda fallet. Om ett försäkringsföretag inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">fullgör sin uppgiftsskyldighet inom skälig tid, bör således Finansin-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">spektionen få förelägga ett annat företag än det försäkringsföretag som är</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p1191 ft2">i toppen av gruppen att lämna uppgifterna direkt till inspektionen.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">18.2.9 Offentliggörande</P>
<P class="p831 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som är moderföretag till eller har ägarintresse i åtminstone ett försäkringsföretag, en EES- försäkringsgivare eller en försäkringsgivare från tredjeland, eller som har en gemensam eller i huvudsak gemensam ledning med ett annat försäkringsföretag, en <NOBR>EES-försäkringsgivare</NOBR> eller en försäkrings- givare från tredjeland, ska offentliggöra en solvens- och verksamhets- rapport på gruppnivå. Detsamma ska gälla för ett försäkringsholding- företag eller ett blandat finansiellt holdingföretag som är moderföretag till ett försäkringsföretag.</P>
<P class="p1192 ft2">Rapporten ska offentliggöras minst en gång per år.</P>
<P class="p860 ft2">Ett sådant företag som anges ovan får, efter tillstånd från Finans- inspektionen, om inspektionen är grupptillsynsmyndigheten, offentlig- göra en gemensam solvens- och verksamhetsrapport såväl på grupp- nivå som för de enskilda företagen i gruppen.</P>
<P class="p860 ft4">Innan Finansinspektionen ger sitt tillstånd till en gemensam rapport ska samråd ske med berörda behöriga myndigheter i tillsynskollegiet.</P>
<P class="p944 ft2">Den gemensamma solvens- och verksamhetsrapporten ska innehålla uppgifter om</P>
<P class="p1193 ft2">1. gruppens samlade verksamhet och solvens, och</P>
<P class="p1193 ft2">2. varje enskilt dotterföretag inom gruppen.</P>
<P class="p1012 ft4">Saknas uppgifter om varje enskilt dotterföretag inom gruppen i rapporten, får Finansinspektionen förelägga dotterföretaget att offent- liggöra dessa uppgifter, om dotterföretaget är ett försäkringsföretag, inspektionen kräver att jämförbara försäkringsföretag ska offentlig- göra dessa uppgifter och de utelämnade uppgifterna är av väsentlig betydelse.</P>
<P class="p825 ft31"><SPAN class="ft124">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p455 ft2">454</P>
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<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att det som avses enligt artikel 215.1 i Solvens <NOBR>II-direktivet</NOBR> ska gälla för dotterföretag till försäkringsföretag eller försäkringsholdingbolag som har sitt huvud- kontor inom EU. Således ska endast moderbolaget upprätta en grupp- solvensrapport om detta ligger inom EU. Svensk Försäkring anser vidare att rapportinnehållet för försäkringsgrupper bör förtydligas och följa vad de enskilda försäkringsföretagen är skyldiga att rapportera.</P>
<P class="p138 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p164 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p164 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 256.1 i Solvens II- direktivet, i dess lydelse enligt ändringsdirektivet, ska medlemsstaterna kräva att försäkrings- och återförsäkringsföretag med ägarintresse eller försäkringsholdingföretag eller blandade finansiella holdingföretag årligen offentliggör en rapport om solvens och finansiell ställning på gruppnivå. Artiklarna 51, 53, 54 och 55 ska gälla i tillämpliga delar.</P>
<P class="p164 ft2">Enligt artikel 256.2 får ett försäkrings- eller återförsäkringsföretag med ägarintresse eller ett försäkringsholdingföretag eller blandat finansiellt holdingföretag, om grupptillsynsmyndigheten godkänner detta, lämna en enda rapport om solvens och finansiell ställning som ska innehålla följande:</P>
<P class="p1194 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft161">de uppgifter på gruppnivå som ska offentliggöras i enlighet med artikel 256.1, och</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">de uppgifter beträffande dotterföretag inom gruppen som ska vara</SPAN></P>
<P class="p1195 ft2">identifierbara per företag och måste offentliggöras i enlighet med artiklarna 51, 53, 54 och 55.</P>
<P class="p164 ft2">Enligt andra stycket i samma artikel ska, innan grupptillsyns- myndigheten ger sitt godkännande enligt första stycket, denna rådfråga medlemmarna i tillsynskollegiet och vederbörligen beakta deras syn- punkter och reservationer.</P>
<P class="p244 ft2">Enligt artikel 256.3 ska, om det i den rapport som avses i artikel 256.2 saknas information som den tillsynsmyndighet som auktoriserat ett dotterföretag inom gruppen kräver att jämförbara företag ska lämna och detta utelämnande är av väsentlig betydelse, ska den berörda tillsyns- myndigheten ha befogenhet att kräva att dotterföretaget i fråga offentlig- gör nödvändig ytterligare information.</P>
<P class="p138 ft2">Enligt artikel 256.4 ska kommissionen anta delegerade akter enligt artikel 301a för att ytterligare specificera vilka uppgifter som ska offentliggöras och fristerna för det årliga offentliggörandet av uppgif- terna vad avser lägesrapporten om solvens och finansiell ställning i enlig- het med artikel 256.2 och rapporten om solvens och finansiell ställning på gruppnivå i enlighet med artikel 256.1.</P>
<P class="p138 ft2">Av artikel 256.5 framgår bl.a. att Eiopa ska utarbeta förslag till tekniska standarder för genomförande av förfaranden och mallar och sätten att offentliggöra gruppens lägesrapport om solvens och finansiell ställning enligt bestämmelserna i denna artikel och att kommissionen ska ges befogenhet att anta tekniska standarder för genomförande.</P>
<P class="p291 ft31">För att genomföra direktivet bör det införas bestämmelser i FRL om offentliggörande av en rapport om gruppens verksamhet och om grupp-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">455</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_456">
<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p18 ft2">solvens (artikel 256.1 och 256.2). Vid utformningen av paragraferna har</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2"><SPAN class="ft3">Svensk Försäkrings </SPAN>synpunkter beaktats.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Artiklarna 256.4 och 256.5 är riktade till kommissionen samt Eiopa</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">och behöver därför inte genomföras i nationell rätt.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">18.2.10 Offentliggörande av strukturen på en grupp</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Försäkringsföretag, försäkringsholdingföretag och blandade finansiella holdingföretag ska årligen på gruppnivå offentliggöra den juridiska strukturen på den grupp som företaget ingår i, en beskrivning av alla dotterföretag, betydande filialer och väsentliga anknutna företag som tillhör gruppen samt gruppens organisations- och beslutsstruktur.</P>
<P class="p734 ft4"><SPAN class="ft121">Utredningens förslag</SPAN>: Utredningen lämnar inte något lagförslag i denna del.</P>
<P class="p562 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p506 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 256 a i Solvens II- direktivet, som har införts genom omnibus </SPAN><NOBR><SPAN class="ft2">II-direktivet,</SPAN></NOBR><SPAN class="ft2"> framgår att medlemsstaterna ska kräva att försäkrings- och återförsäkringsföretag, försäkringsholdingföretag eller blandade finansiella holdingföretag årligen på gruppnivå offentliggör gruppens juridiska struktur samt styr- och organisationsstruktur, inbegripet en beskrivning av alla dotterföretag, fysiska filialer och väsentliga anknutna företag som tillhör gruppen.</SPAN></P>
<P class="p1196 ft2">Artikel 256 a bör genomföras genom en ny bestämmelse i FRL.</P>
<P class="p1197 ft123">18.2.11 Förseningsavgift för försäkringsholdingföretag och blandade finansiella holdingföretag</P>
<P class="p1189 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett försäkringsholdingföretag med huvud- kontor i Sverige eller ett blandat finansiellt holdingföretag med huvud- kontor i Sverige inte i tid rapporterar eller offentliggör information i enlighet med bestämmelserna om grupptillsyn, får Finansinspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor. Avgiften tillfaller staten.</P>
<P class="p1012 ft4">Förseningsavgiften ska betalas till Finansinspektionen inom trettio dagar efter det att beslutet om den har fått laga kraft eller inom den längre tid som anges i beslutet.</P>
<P class="p944 ft2">Finansinspektionens beslut att ta ut förseningsavgift får verkställas utan föregående dom eller utslag, om avgiften inte har betalats inom den tid som anges i andra stycket.</P>
<P class="p944 ft4">Om förseningsavgiften inte betalas i tid, ska Finansinspektionen lämna den obetalda avgiften för indrivning.</P>
<P class="p1193 ft2">En beslutad förseningsavgift faller bort i den utsträckning verkstäl-</P>
<P class="p1174 ft13">lighet inte har skett inom fem år från det att beslutet fick laga kraft.</P>
<P class="p26 ft2">456</P>
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<P class="p769 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredningen lämnar inte något lagförslag i Prop. 2015/16:9 denna del.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 158.2 i Solvens II- direktivet ska medlemsstaterna, utan att det påverkar tillämpningen av deras straffrättsliga bestämmelser, se till att sanktioner eller andra åtgärder kan åläggas försäkringsholdingföretag eller blandade finansiella holdingföretag eller personer som i praktiken leder dessa bolag, om de överträder lagar och andra författningar som antagits för att genomföra denna avdelning. Tillsynsmyndigheterna ska ha ett nära samarbete för att säkerställa att sådana sanktioner eller åtgärder är effektiva, särskilt när den centrala förvaltningen eller det huvudsakliga etableringsstället för ett försäkringsholdingbolag eller blandat finansiellt holdingföretag inte finns i samma medlemsstat som dess säte.</P>
<P class="p502 ft2">För att genomföra artikel 158.2. bör det föras in en bestämmelse i FRL som innebär att om ett försäkringsholdingföretag med huvudkontor i Sverige eller ett blandat finansiellt holdingföretag med huvudkontor i Sverige inte i tid rapporterar eller offentliggör information i enlighet med bestämmelserna i detta kapitel, får Finansinspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor. Avgiften tillfaller staten. Även bestämmelser om verkställighet av avgiften bör föras in i FRL.</P>
<P class="p673 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Om ett försäkringsholdingföretag med huvudkontor i Sverige eller ett blandat finansiellt holdingföretag med huvudkontor i Sverige inte i tid rapporterar eller offentliggör information i enlighet med bestäm- melserna i detta kapitel, får Finansinspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor. Avgiften tillfaller staten. Förseningsavgiften ska betalas till Finansinspektionen inom trettio dagar efter det att beslutet om den har fått laga kraft eller inom den längre tid som anges i beslutet. Finansinspektionens beslut att ta ut förseningsavgift får verkställas utan föregående dom eller utslag, om avgiften inte har betalats i tid. Om förseningsavgiften inte betalas i tid, ska Finansinspektionen lämna den obetalda avgiften för indrivning. En beslutad förseningsavgift faller bort i den utsträckning verkställighet inte har skett inom fem år från det att beslutet fick laga kraft.</P>
<P class="p1198 ft123"><SPAN class="ft115">18.2.12</SPAN><SPAN class="ft146">Ledningen i försäkringsholdingföretag och blandade finansiella holdingföretag</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag ska säkerställa att den som avses ingå i styrelsen för företaget eller vara verkställande direktör i det, eller vara ersättare för någon av dem, uppfyller de lämplighetskrav som ställs på ledningen i ett försäkringsföretag.</P>
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<P class="p797 ft4">Om någon i ledningen i ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag inte uppfyller lämplighetskraven, får Finansinspektionen förelägga företaget att rätta till förhållandet.</P>
<P class="p116 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer delvis med regeringens. Utred- ningen förslår en bestämmelse som inte bara omfattar ledningen utan även ”den som i praktiken leder” ett försäkringsholdingföretag.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>anser att kraven inte ska gälla för de som avses ansvara för en central funktion i företaget med hänsyn till att lämplighetskrav i holdingföretag enligt artikel 257 i Solvens <NOBR>II-direktivet</NOBR> avser uttryckligen de som leder företagets verksamhet.</P>
<P class="p1199 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 257 i Solvens <NOBR>II-direktivet,</NOBR> i den lydelse den fått genom ändringsdirektivet, följer av första stycket att medlemsstaterna ska kräva att alla som i praktiken leder verksamheten i ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag är lämpade att utföra sina uppdrag. Av andra stycket följer att artikel 42 ska gälla i tillämpliga delar.</P>
<P class="p743 ft2">I 9 kap. 10 § FRL finns redan en bestämmelse som i huvudsak motsvarar artikel 257 i Solvens <NOBR>II-direktivet.</NOBR> Bestämmelsen, som ursprungligen genomförde artikel 10 b i försäkringsgruppsdirektivet, har nyligen ändrats, (prop. 2012/13:160 s. 77). Genom ändringen motsvarar 9 kap. 10 § artikel 257 första stycket i Solvens <NOBR>II-direktivet</NOBR> i den lydelse artikeln fått genom ändringsdirektivet. I det sammanhanget genomfördes dock inte det andra stycket i artikel 257 av vilket det följer att artikel 42 ska gälla i tillämpliga delar.</P>
<P class="p92 ft2">Regeringen delar <SPAN class="ft3">Svensk Försäkrings </SPAN>bedömning att någon utvidgning av kretsen av personer till att avse personer som ansvarar för en central funktion i företaget inte följer av artikel 257 i Solvens <NOBR>II-direktivet.</NOBR> Motsvarande bedömning har gjorts i andra lagstiftningsärenden (se t.ex. prop. 2005/06:45 s. 144 och 145). <SPAN class="ft3">Lagrådet </SPAN>har i sitt yttrande berört frågan om inte ersättare för de personer som ingår i styrelsen också bör ingå i personkretsen. Regeringen anser att så bör vara fallet och har utformat bestämmelsen i enlighet med detta.</P>
<P class="p610 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag ska säkerställa att den som avses ingå i styrelsen för företaget eller vara verkställande direktör i det, eller vara ersättare för någon av dem uppfyller samma lämplighetskrav som de som ställs på ledningen i ett försäkringsföretag. Ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag ska snarast anmäla ändringar av vilka som ingår i dess ledning till Finansinspektionen. I samband med en sådan anmälan ska företaget underrätta inspektionen, om någon av de personer som har ersatts inte längre har ansetts uppfylla lämplighetskraven. Bestämmelsen bör komplettaras med en lagfäst möjlighet för Finansinspektionen att förelägga ett företag att rätta till förhållandet om</P>
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<P class="p654 ft31">någon i ledningen i ett försäkringsholdingföretag eller ett blandat Prop. 2015/16:9 finansiellt holdingföretag inte uppfyller lämplighetskraven.</P>
<P class="p894 ft114">18.2.13 Åtgärder för att säkerställa regelefterlevnad</P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får, under vissa förutsättningar, förelägga ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag att vidta åtgärder för att göra rättelse.</P>
<P class="p1200 ft4"><SPAN class="ft121">Utredningens förslag</SPAN>: Utredningen lämnar inte något lagförslag i denna del.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss: <SPAN class="ft2">Överensstämmer delvis med regeringens förslag. Utkastet till lagrådsremiss innehåller en bestäm- melse som ger Finansinspektionen möjlighet att rikta ett förläggande mot bl.a. ett försäkringsholdingföretag med huvudkontor i Sverige.</SPAN></P>
<P class="p69 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinsanser tillstyrker förslaget eller har ingen invändning mot det. Såväl <SPAN class="ft47">Finansinspektionen </SPAN>som <SPAN class="ft47">Svensk Försäkring </SPAN>anser att förslaget behöver förtydligas.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 258 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om åtgärder för att säkerställa regelefterlevnad.</P>
<P class="p67 ft2">Av artikel 258.1 i Solvens <NOBR>II-direktivet,</NOBR> i dess lydelse enligt ändringsdirektivet, framgår att om ett försäkrings- eller återförsäkringsföretag i en grupp inte följer kraven i artiklarna <NOBR>218–246,</NOBR> eller om kraven är uppfyllda men solvensen ändå kan vara äventyrad eller om transaktioner inom gruppen eller riskkoncentrationer hotar försäkrings- eller återförsäkringsföretagets finansiella ställning, ska följande myndigheter kräva nödvändiga åtgärder för att snarast möjligt rätta till situationen:</P>
<P class="p1201 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft161">grupptillsynsmyndigheten i fråga om försäkringsholdingföretag och blandade finansiella holdingföretag, och</SPAN></P>
<P class="p815 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft161">tillsynsmyndigheterna i fråga om försäkrings- och återförsäkrings- företag.</SPAN></P>
<P class="p67 ft2">Av andra stycket i samma artikel framgår att om grupptillsynsmyn- digheten, i det fall som avses i led a i första stycket, inte är en av tillsynsmyndigheterna i den medlemsstat där försäkringsholdingföretaget eller det blandade finansiella holdingföretaget har sitt säte, ska grupp- tillsynsmyndigheten underrätta dessa tillsynsmyndigheter om vad den kommit fram till i syfte att göra det möjligt för dem att vidta nödvändiga åtgärder.</P>
<P class="p67 ft2">Enligt tredje stycket i samma artikel ska, om grupptillsynsmyn- digheten, i det fall som avses i led b i första stycket, inte är en av tillsynsmyndigheterna i den medlemsstat där försäkrings- eller återför- säkringsföretaget har sitt säte, grupptillsynsmyndigheten underrätta dessa tillsynsmyndigheter om vad den kommit fram till i syfte att göra det möjligt för dem att vidta nödvändiga åtgärder.</P>
<P class="p685 ft31">Av fjärde stycket i samma artikel framgår att utan att det påverkar artikel 258.2 ska medlemsstaterna fastställa vilka åtgärder som deras</P>
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<P class="p40 ft4">tillsynsmyndigheter får vidta i fråga om försäkringsholdingföretag eller blandade finansiella holdingföretag.</P>
<P class="p84 ft2">I femte stycket anges att de berörda tillsynsmyndigheterna, däribland grupptillsynsmyndigheten, ska när så är lämpligt samordna sina åtgärder.</P>
<P class="p84 ft2">Enligt artikel 258.2 ska medlemsstaterna, utan att det påverkar tillämpningen av deras straffrättsliga bestämmelser, se till att sanktioner eller andra åtgärder kan åläggas försäkringsholdingföretag eller blandade finansiella holdingföretag eller personer som i praktiken leder dessa bolag, om de överträder lagar och andra författningar som antagits. Tillsynsmyndigheterna ska ha ett nära samarbete för att säkerställa att sådana sanktioner eller åtgärder är effektiva, särskilt när den centrala förvaltningen eller det huvudsakliga etableringsstället för ett försäkringsholdingbolag eller blandat finansiellt holdingföretag inte finns i samma medlemsstat som dess säte.</P>
<P class="p92 ft4">Enligt artikel 258.3, i dess lydelse enligt omnibus <NOBR>II-direktivet,</NOBR> får kommissionen anta delegerade akter för samordningen av de åtgärder för att säkerställa regelefterlevnad som avses i artikel 258.1 och 258.2.</P>
<P class="p84 ft2">I utkastet till lagrådsremiss föreslås en bestämmelse som genomför artikel 258.1 med mellanrubriken Åtgärder för att säkerställa regelefterlevnad. Regeringen uppfattar emellertid innehållet i artikeln som att den avser ingripanden även om detta inte framgår helt tydligt av artikeln. I likhet med <SPAN class="ft3">Finansinspektionen </SPAN>och <SPAN class="ft3">Svensk Försäkring </SPAN>anser regeringen att bestämmelsen bör förtydligas och inte minst avgränsas då den i visst hänseende överlappar gällande rätt som föreslås äga fortsatt tillämpning. Regeringen gör härvidlag följande bedömning. Genom lagförslaget som behandlas i avsnitt 18.2.13 och som reglerar Finansinspektionens skyldighet att ingripa mot ett försäkringsföretag i vissa situationer tillgodoses kravet i artikel 258.1 första stycket på åtgärder mot ett försäkrings- eller återförsäkringsföretag, om kraven i artiklarna <NOBR>218–246</NOBR> inte följs eller om transaktioner inom gruppen eller riskkoncentrationer hotar <NOBR>försäkrings-eller</NOBR> återförsäkringsföretagets finansiella ställning.</P>
<P class="p92 ft2">Vad beträffar skyldigheten enligt artikel 258.1 första stycket att se till att tillsynsmyndigheterna kan ingripa mot ett försäkrings- eller återför- säkringsföretag, om kraven är uppfyllda men solvensen ändå kan vara äventyrad så tillgodoses detta genom att Finansinspektionen enligt gällande rätt – som föreslås gälla fortfarande – har möjlighet att göra platsbesök samt kräva in upplysningar inom ramen för sin tillsyn. Härutöver föreslås att inspektionen på begäran ska få tillgång till all information av ett försäkringsföretag som behövs för grupptillsynen och kunna kontrollera sådan information på plats (se avsnitt 18.2.3 och 18.2.8).</P>
<P class="p856 ft2">Andra och tredje styckena i artikel 258.1, som reglerar utbyte av information mellan tillsynsmyndigheterna och grupptillsynsmyndigheten i vissa avseenden, behöver inte heller genomföras särskilt då detta faller inom ramen för befintlig lagreglering som även fortsättningsvis ska gälla (se avsnitt 18.2.1).</P>
<P class="p1202 ft4">När det gäller artikel 258.2, så bör det emellertid – för att uppfylla direktivet – föras in en bestämmelse i lag om att Finansinspektionen får förelägga ett försäkringsholdingföretag eller ett blandat finansiellt holdingföretag att vidta åtgärder för att göra rättelse, om holdingföretaget</P>
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<P class="p654 ft4">inte uppfyller de krav som ställs på det enligt <NOBR>EU-förordningar</NOBR> som Prop. 2015/16:9 antagits med stöd av Solvens <NOBR>II-direktivet,</NOBR> 19 kap eller föreskrifter som</P>
<P class="p1063 ft4">meddelats med stöd av detta kapitel (se avsnitt 18.2.13). I fråga om genomförandet av artikel 258.2 i övrigt, se avsnitt 8.2.11 om försenings- avgift för försäkringsholdingföretag och blandade finansiella holding- företag. Artikel 258.3 riktar sig till kommissionen. Någon genomförande- åtgärd är därför inte nödvändig i denna del.</P>
<P class="p894 ft114">18.2.14 Moderföretag utanför EES</P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>När ett moderföretag till ett försäkringsföretag är en försäkringsgivare från tredjeland, ett försäkringsholdingföretag med huvudkontor utanför EES eller ett blandat finansiellt holding- företag med huvudkontor utanför EES, ska Finansinspektionen kon- trollera om den tillsyn som utövas av en tillsynsmyndighet i tredjeland är likvärdig med den grupptillsyn som föreskrivs i Solvens II- direktivet, förutsatt att Finansinspektionen skulle ha varit grupptill- synsmyndighet om kriterierna i Solvens <NOBR>II-direktivet</NOBR> för utseende av grupptillsynsmyndighet hade varit tillämpliga.</P>
<P class="p1154 ft4">Vid bedömningen av om inspektionen skulle ha varit grupptill- synsmyndighet ska det bortses från den del av toppen av gruppen som ligger utanför EES.</P>
<P class="p865 ft2">Finansinspektionen är skyldig att utföra en sådan kontroll på begäran av moderföretaget eller av en <NOBR>EES-försäkringsgivare</NOBR> inom gruppen.</P>
<P class="p865 ft2">Innan Finansinspektionen tar ställning till om tillsynen är likvärdig, ska inspektionen samråda med berörda behöriga myndigheter. Inspektionen ska också före ställningstagandet ha rådfrågat Euro- peiska försäkrings- och tjänstepensionsmyndigheten.</P>
<P class="p865 ft2">Om en annan behörig myndighet har fattat beslut om likvärdighet, får Finansinspektionen fatta ett beslut som avviker från det bara om det har skett väsentliga förändringar i tillsynsordningen i det tredjeland som avses. Om kommissionen har beslutat att tillsynen inte är likvärdig, ska Finansinspektionen besluta att tillämpa bestämmelserna om grupptillsyn analogt på gruppen.</P>
<P class="p954 ft4">I de fall Europeiska kommissionen har fattat ett beslut om att den tillsyn som utövas av tillsynsmyndigheten i tredjeland är tillfälligt likvärdig, men det finns ett försäkringsföretag som är dotterföretag till ett moderföretag utanför EES och dotterföretaget har en balans- omslutning som är större än balansomslutningen för moderföretaget, ska grupptillsyn utövas av Finansinspektionen.</P>
<P class="p1203 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen anser att artiklarna <NOBR>260–264</NOBR> i Solvens <NOBR>II-direktivet</NOBR> inte bör genomföras i FRL utan i föreskrifter som meddelas av regeringen.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft47">Finansinspektionen </SPAN>noterar att det tycks saknas ekvivalensregler för försäkringsgrupper när moderföretaget är beläget utanför EES. Inspektionen anger att krav på sådana regler</P>
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<P class="p40 ft4">framgår av artiklarna 260 och 262 i Solvens <NOBR>II-direktivet</NOBR> och bör således införas i svensk lag.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivet</NOBR> innehåller sär- skilda bestämmelser som syftar till att tillsynen över försäkringsföretag som har sitt moderföretag utanför EES ska bli tillfredsställande. Av artikel 260.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår det att de berörda tillsynsmyndigheterna ska kontrollera om ett moderföretag i tredjeland står under tillsyn som är likvärdig med den tillsyn över grupper som föreskrivs i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p84 ft2">Av artikel 260.1 andra stycket framgår att om ingen delegerad akt avseende likvärdighet av tillsynsordningen i ett visst land utanför EES har antagits av Europeiska kommissionen enligt artikel 260.2, 260.3 eller 260.5, ska kontrollen utföras av den tillsynsmyndighet som skulle ha varit tillsynsmyndighet om kriterierna i artikel 247.2 om utseende av grupptillsynsmyndighet i Solvens <NOBR>II-direktivet</NOBR> hade varit tillämpliga. Den behöriga myndigheten, som i detta sammanhang kallas för den ställföreträdande grupptillsynsmyndigheten, kan göra en sådan kontroll på eget initiativ och på begäran av moderföretaget eller någon av de <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen.</P>
<P class="p689 ft2">I tredje stycket uppställs krav på att den ställföreträdande grupptillsynsmyndigheten ska samråda med de övriga berörda behöriga myndigheterna och rådfråga Eiopa innan ett beslut om likvärdighet fattas. Bedömningen av tillsynens likvärdighet ska göras i enlighet med, kriterier som fastställs i delegerade akter antagna av kommissionen i enlighet med artikel 260.2.</P>
<P class="p593 ft4">Bestämmelserna om kontroll av likvärdighet är utformade på mot- svarande sätt som i 8 kap. konglomeratlagen.</P>
<P class="p84 ft2">Om tillsynsmyndigheter inte samtycker till det beslut som fattats i enlighet med tredje stycket, får de enligt artikel 260.1 fjärde stycket hänskjuta ärendet till Eiopa och begära myndighetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010 inom tre månader efter det att den ställföreträdande grupptillsynsmyndigheten meddelat beslutet.</P>
<P class="p84 ft2">Artikel 260.2 ger kommissionen möjlighet att anta delegerade akter som specificerar kriterierna för att bedöma om tillsynsordningen av grupper i ett tredjeland är likvärdig med den som föreskrivs i Solvens II- direktivet. Av 260.3 framgår att om de kriterier som antagits i enlighet med artikel 260.2 har uppfyllts av ett tredjeland får kommissionen, med bistånd av Eiopa, anta delegerade akter där det fastställs att tillsyns- ordningen i det tredjelandet är likvärdig med den som fastställs genom denna avdelning.</P>
<P class="p731 ft2">Kommissionen kan även anta delegerade akter enligt artikel 260.5 där det fastställs att den tillsynsordning som ett tredjeland tillämpar på företag vars moderföretag den 1 januari 2014 har sitt huvudkontor utanför unionen är tillfälligt likvärdig, om detta tredjeland uppfyller de i artikeln uppräknade kriterierna. Beslut om tillfällig likvärdighet kan, enligt direktivets utformning endast fattas av kommissionen och inte av de behöriga tillsynsmyndigheterna. Kriterierna för bedömning av</P>
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<P class="p654 ft4">huruvida tillfällig likvärdighet föreligger är fastslagna i direktivet och Prop. 2015/16:9 således inte delegerade till kommissionen.</P>
<P class="p67 ft2">I artikel 260.7 anges att när en delegerad akt antas i vilken det beslutas att tillsynsordningen i ett tredjeland är tillfälligt likvärdig i enlighet med artikel 260.5 ska medlemsstaterna tillämpa artikel 261, såvida det inte finns ett försäkringsföretag i en medlemsstat med en balansomslutning som överstiger balansomslutningen för sitt moderföretag som är beläget utanför unionen. I det fallet ska uppgiften som grupptillsynsmyndighet utföras av den ställföreträdande grupptillsynsmyndigheten.</P>
<P class="p69 ft4">Bestämmelser motsvarande artikel 260.1, 260.4 och 260.7 bör genom- föras i lag.</P>
<P class="p69 ft4">Artikel 260.2, 260.3, 260.5 och 260.6 riktar sig till kommissionen. Någon genomförandeåtgärd är därför inte nödvändig såvitt avser dessa delar av artikel 260.</P>
<P class="p1204 ft114">18.2.15 Kontroll av likvärdighet – nivåer</P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett försäkringsholdingföretag med huvud- kontor utanför EES, ett blandat finansiellt holdingföretag med huvud- kontor utanför EES eller en försäkringsgivare från tredjeland är moderföretag till ett moderföretag i tredjeland, ska kontrollen i stället utföras på nivån för detta företag.</P>
<P class="p954 ft2">Om likvärdig tillsyn inte utövas på nivån för det moderföretag som har det yttersta ägarintresset och som är ett försäkringsholdingföretagi tredjeland, ett blandat finansiellt holdingföretag i tredjeland eller ett försäkringsföretag i tredjeland, får Finansinspektionen besluta om en ny kontroll av likvärdighet på en lägre nivå, om det där finns ett försäkringsholdingföretag med huvudkontor utanför EES, ett blandat finansiellt holdingföretag med huvudkontor utanför EES eller en försäkringsgivare från tredjeland som är moderföretag till ett försäk- ringsföretag.</P>
<P class="p1205 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen anser att artiklarna <NOBR>260–264</NOBR> i Solvens <NOBR>II-direktivet</NOBR> inte bör genomföras i FRL utan i föreskrifter som meddelas av regeringen.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p67 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Av artikel 263 första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att om det moderföretag som avses i artikel 260 i sin tur är ett dotterföretag till ett försäkringsholdingbolag eller blandat finansiellt holdingföretag med säte i ett tredjeland eller till ett försäkringsföretag i tredjeland eller återförsäkringsföretag i tredjeland, ska medlemsstaterna tillämpa den kontroll som föreskrivs i artikel 260 endast på nivån för det moderföretag som har det yttersta ägarintresset och som är ett försäkringsholdingbolag i tredjeland, ett blandat finansiellt holdingföretag i tredjeland eller ett försäkringsföretag i tredjeland.</P>
<P class="p682 ft2">463</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Enligt artikel 263 andra stycket får tillsynsmyndigheterna, om likvär-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">dig tillsyn enligt artikel 260 saknas, besluta att utföra en ny kontroll på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">en lägre nivå där det finns ett moderföretag till ett försäkringsföretag,</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">oavsett om det är på nivån för ett försäkringsholdingföretag i tredjeland,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ett blandat finansiellt holdingföretag i tredjeland eller ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">försäkringsföretag i tredjeland.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Av artikel 263 tredje stycket framgår att den ställföreträdande grupp-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsynsmyndigheten i sitt beslut att utföra en ny kontroll av likvärdighet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">på ett företag på en lägre nivå i gruppstrukturen måste ange skälen för ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">sådant beslut.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Artikel 263 fjärde stycket anger att artikel 262 ska gälla i tillämpliga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">delar.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Bestämmelser motsvarande artikel 263 första och andra styckena bör</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">genomföras i lag. Att ett beslut som fattas av en svensk tillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">het ska innehålla skälen för beslutet behöver inte regleras särskilt i FRL.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">18.2.16 Om likvärdighet föreligger</P>
<P class="p831 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om den tillsyn som utövas av en tillsynsmyn- dighet i tredjeland bedöms vara likvärdig med den grupptillsyn som föreskrivs i Solvens <NOBR>II-direktivet,</NOBR> ska Finansinspektionen förlita sig på den tillsyn som tillsynsmyndigheten i tredjelandet utövar.</P>
<P class="p1022 ft4">Om tillsynen bedöms vara likvärdig får Finansinspektionen, efter samråd med berörda tillsynsmyndigheter och i ett enskilt fall, besluta att helt eller delvis inte utöva grupptillsyn på nivån för det företaget som finns i toppen av grupp inom EES. Ett sådant beslut får endast fattas om detta skulle leda till en effektivare tillsyn av gruppen.</P>
<P class="p734 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredningen lämnar inte något förslag i denna del.</P>
<P class="p562 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer delvis med regeringens förslag. I remissen finns inte någon bestämmelse om följderna av att tillsynen bedöms vara likvärdig.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 261.1 i Solvens II- direktivet följer att om den tillsyn som utövas av en tillsynsmyndighet i tredjeland konstaterats vara likvärdig med den grupptillsyn som före- skrivs i Solvens <NOBR>II-direktivet,</NOBR> ska medlemsstaterna förlita sig på att till- synsmyndigheterna i tredjelandet utövar en likvärdig tillsyn. För att genomföra artikeln bör en motsvarande bestämmelse, riktad till Finans- inspektionen, föras in i FRL.</P>
<P class="p506 ft2"><SPAN class="ft3">Lagrådet </SPAN>har pekat på att någon närmare förklaring till vad det konkret innebär, att Finansinspektionen ska förlita sig på den tillsyn som tillsynsmyndigheten i det tredje landet utövar, om likvärdighet föreligger, vare sig finns i de föreslagna bestämmelserna eller i motiveringen till dessa i lagrådsremissen.</P>
<P class="p642 ft2">Regeringen noterar att det inte heller i direktivet finns någon förklaring</P>
<P class="p666 ft129">till vad som avses med uttrycket ”förlita sig på” i artikel 261.1. Enligt</P>
<P class="p26 ft2">464</P>
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<P class="p117 ft4">regeringen innebär en tolkning av Solvens <NOBR>II-direktivet</NOBR> att grupptillsynen Prop. 2015/16:9 som huvudregel alltid ska tillämpas på nivån för det yttersta</P>
<P class="p325 ft2">moderföretaget i EES (se artikel 215 och skäl 99). Om tillsynen bedöms som likvärdig, tolkar regeringen artikel 261.1 i Solvens <NOBR>II-direktivet</NOBR> som att uttrycket ”förlita sig på” innebär att den tillsynsmyndighet som skulle ha varit grupptillsynsmyndighet, om kriterierna i artikel 247.2 i direktivet vore tillämpliga, ska ges möjlighet att i ett enskilt fall besluta att grupptillsyn, helt eller delvis, inte ska utövas på nivån för det företaget som finns i toppen av grupp inom EES<SPAN class="ft3">. </SPAN>Ett sådant beslut bör endast fattas om det skulle leda till en effektivare tillsyn av gruppen. Regeringens tolkning ligger i linje med de riktlinjer som Eiopa har utfärdat (se Riktlinjer om solvensen på gruppnivå – <NOBR>Eiopa-BoS-14/181</NOBR> Sv), även om dessa inte är bindande, och det som sägs i motiveringen till kommissionens förslag till delegerade beslut av den 5 juni 2015 om likvärdighet för den solvens- och tillsynsordning för försäkrings- och återförsäkringsföretag som gäller i Schweiz på grundval av artiklarna 172.2, 227.4 och 260.3 i Europaparlamentets och rådets direktiv 2009/138/EG. Där anges bl.a. följande. ”Om en tillsynsordning i tredjeland bedöms som likvärdig enligt artikel 260 undantas dess försäkringsgrupp som har verksamhet inom EU från vissa aspekter av grupptillsyn i EU”.</P>
<P class="p1206 ft4">Med anledning av vad som nu har sagts bör det införas en bestämmelse i lagen som förtydligar vad det konkret innebär att Finansinspektionen ska förlita sig på den tillsyn som tillsynsmyndigheten i tredjelandet utövar, med den innebörd som nu angetts.</P>
<P class="p888 ft114">18.2.17 Om likvärdighet inte föreligger</P>
<TABLE cellpadding=0 cellspacing=0 class="t130">
<TR>
<TD class="tr29 td210"><P class="p18 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om tillsynen inte bedöms likvärdig, ska Finans-</P></TD>
<TD class="tr29 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">inspektionen besluta att bestämmelserna i försäkringsrörelselagen om</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">grupptillsyn avseende gruppsolvens, riskkoncentrationer, transaktioner</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">inom en grupp, riskhantering och intern kontroll ska tillämpas på</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">gruppen på samma sätt som om företaget i toppen av gruppen hade</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">haft sitt huvudkontor inom EES.</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p43 ft2">Vid beräkningen av gruppsolvens ska moderföretaget i tredjeland</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">hanteras som ett försäkringsföretag som omfattas av samma villkor för</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">att poster i kapitalbasen ska få medräknas för att täcka solvenskapital-</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">kravet. Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">meddela föreskrifter om hur den gruppbaserade kapitalbasen och det</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">gruppbaserade kapitalkravet ska beräknas i ett sådant fall.</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p43 ft2">Efter att ha hört berörda behöriga myndigheter får Finans-</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">inspektionen i stället besluta att använda sig av andra tillsynsmetoder</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">som säkerställer att tillsynen över företagen i gruppen är föremål för</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">tillräcklig tillsyn. Finansinspektionen ska underrätta de berörda</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">behöriga myndigheterna, Europeiska kommissionen och Europeiska</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">försäkrings- och tjänstepensionsmyndigheten när sådana tillsynsmeto-</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">der används. Finansinspektionen får begära att en ägare som har ett</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td210"><P class="p18 ft2">bestämmande inflytande över försäkringsföretaget inrättar ett</P></TD>
<TD class="tr26 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td210"><P class="p18 ft2">försäkringsholdingbolag eller ett blandat finansiellt holdingföretag</P></TD>
<TD class="tr23 td164"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td210"><P class="p18 ft2">med huvudkontor inom EES. Inspektionen får då besluta att bestäm-</P></TD>
<TD rowspan=2 class="tr44 td164"><P class="p19 ft2">465</P></TD>
</TR>
<TR>
<TD class="tr53 td210"><P class="p18 ft74"> </P></TD>
</TR>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">466</P>
</DIV>
<DIV id="id_2">
<P class="p742 ft31">melserna i försäkringsrörelselagen ska tillämpas på de företag i den grupp som leds av detta holdingföretag.</P>
<P class="p1207 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen anser att artiklarna <NOBR>260–264</NOBR> i Solvens <NOBR>II-direktivet</NOBR> inte bör införas i FRL utan i stället genomföras i föreskrifter från regeringen.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p84 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Om den tillsyn som utövas av till- synsmyndigheten i tredjeland inte är likvärdig med den grupptillsyn som föreskrivs i Solvens <NOBR>II-direktivet,</NOBR> måste Finansinspektionen välja en lösning. Huvudregeln i artikel 262.1 i Solvens <NOBR>II-direktivet</NOBR> är att tillämpa de allmänna principer och metoder om grupptillsyn i artiklarna <NOBR>218–235</NOBR> och <NOBR>244–258</NOBR> på nivån för försäkringsholdingföretaget, det blandade finansiella holdingföretaget eller försäkringsföretag i tredjeland.</P>
<P class="p743 ft4">Artikel 262.1 tredje stycket innehåller regler om beräkning av grupp- solvens som är av detaljerad art. Dessa bör inte genomföras i lag utan lämpar sig för genomförande genom föreskrifter på lägre nivå.</P>
<P class="p84 ft2">Enligt artikel 262.2 får tillsynsmyndigheten, efter samråd med övriga berörda behöriga myndigheter välja andra metoder för att säkerställa en tillräcklig tillsyn över försäkringsföretagen i gruppen.</P>
<P class="p84 ft2">Som ett exempel på andra metoder för tillsynen än tillämpning av bestämmelserna om grupptillsyn på nivån för moderföretaget i tredjeland nämns specifikt i direktivet att tillsynen utövas över den inom EES hemmahörande undergruppen som leds av ett, för ändamålet särskilt bildat, försäkringsholdingbolag eller blandat finansiellt holdingbolag. Artikel 262.2 i Solvens <NOBR>II-direktivet</NOBR> är nästintill identisk med artikel 18.3 i konglomeratdirektivet. När bestämmelsen i konglomeratdirektivet genomfördes i svensk rätt anfördes att en uppmaning om att inrätta ett moderföretag inom EES bör rikta sig till den som äger försäkrings- företaget. I det sammanhanget anfördes även att, för att undanröja eventuella tveksamheter om att Finansinspektionen har möjligheten att kräva att det inrättas ett moderföretag inom EES, så infördes den möjligheten i lag (se prop. 2005/06:45 s. 167). Artikel 262.2 bör genom- föras efter förebild i 8 kap. 4 andra stycket konglomeratslagen.</P>
<P class="p744 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Om tillsynen inte bedöms likvärdig, ska Finansinspektionen besluta att bestämmelserna i försäkringsrörelselagen om grupptillsyn avseende gruppsolvens, riskkoncentrationer, transaktioner inom en grupp, riskhantering och intern kontroll ska tillämpas på gruppen på samma sätt som om företaget i toppen av gruppen hade haft sitt huvudkontor inom EES. Vid beräkningen av gruppsolvens ska moderföretaget i tredjeland hanteras som ett försäkringsföretag som omfattas av samma villkor för att poster i kapitalbasen ska få medräknas för att täcka solvenskapitalkravet. Regeringen eller den myndighet som regeringen bestämmer bör få meddela föreskrifter om hur den gruppbaserade kapitalbasen och det gruppbaserade kapitalkravet ska</P>
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<TD width=31px></TD>
<TD width=79px></TD>
<TD width=64px></TD>
<TD width=29px></TD>
<TD width=75px></TD>
<TD width=159px></TD>
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<TR>
<TD class="tr4 td77"><P class="p18 ft2">beräknas</P></TD>
<TD class="tr4 td99"><P class="p18 ft2">i ett</P></TD>
<TD colspan=2 class="tr4 td245"><P class="p18 ft2">sådant fall. Efter att ha</P></TD>
<TD class="tr4 td129"><P class="p18 ft2">hört</P></TD>
<TD colspan=2 class="tr4 td287"><P class="p19 ft2">övriga berörda behöriga Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td114"><P class="p18 ft2">myndigheter får Finansinspektionen i stället besluta att använda sig av</P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td114"><P class="p18 ft2">andra tillsynsmetoder som säkerställer att tillsynen över företagen i</P></TD>
</TR>
<TR>
<TD colspan=5 class="tr26 td141"><P class="p18 ft2">gruppen är föremål för tillräcklig tillsyn.</P></TD>
<TD colspan=2 class="tr26 td287"><P class="p95 ft2">Finansinspektionen ska</P></TD>
</TR>
<TR>
<TD class="tr27 td77"><P class="p18 ft13">underrätta</P></TD>
<TD class="tr27 td99"><P class="p163 ft13">de</P></TD>
<TD class="tr27 td149"><P class="p39 ft13">berörda</P></TD>
<TD class="tr27 td73"><P class="p18 ft13">behöriga</P></TD>
<TD colspan=2 class="tr27 td121"><P class="p77 ft13">myndigheterna,</P></TD>
<TD class="tr27 td277"><P class="p95 ft13">Europeiska</P></TD>
</TR>
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<P class="p904 ft4">kommissionen och Eiopa när sådana tillsynsmetoder används. Finansinspektionen får begära att en ägare som har ett bestämmande inflytande över försäkringsföretaget inrättar ett försäkringsholdingbolag eller ett blandat finansiellt holdingföretag med huvudkontor inom EES. Inspektionen får då besluta att bestämmelserna i försäkringsrörelselagen ska tillämpas på de företag i den grupp som leds av detta holdingföretag.</P>
<P class="p1208 ft120">18.2.18 Nationell undergrupptillsyn och överenskommelser om samordnad grupptillsyn över en undergrupp</P>
<P class="p1209 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett moderföretag som finns i toppen av en grupp inom EES har huvudkontor i ett annat land inom EES än Sverige, får Finansinspektionen under vissa förutsättningar besluta att bestämmelserna om grupptillsyn ska tillämpas även på nivån för ett försäkringsföretag eller ett sådant försäkringsholdingföretag med huvudkontor i Sverige eller blandade finansiella holdingföretag med huvudkontor i Sverige som är moderföretag till ett försäkringsföretag. Beslutet får avse hela eller delar av grupptillsynen. Innan Finansinspektionen fattar ett beslut om undergrupptillsyn, ska samråd ske med grupptillsynsmyndigheten och det företag som finns högst upp i gruppstrukturen inom EES.</P>
<P class="p913 ft2">Finansinspektionen får inte besluta om nationell undergrupptillsyn, om det företag som finns i toppen av gruppen inom EES har fått till- stånd att omfattas av en särskild tillsynsordning. Om Finansinspekt- ionen har beslutat om nationell undergrupptillsyn och det företag som finns i toppen av gruppen inom EES får tillstånd att omfattas av sär- skild tillsynsordning, ska inspektionen upphäva beslutet om undergrupptillsyn.</P>
<P class="p1210 ft4">I lag förs in bestämmelser om beräkning av gruppsolvens efter beslut om nationell undergrupptillsyn samt bestämmelser om interna modeller och undergrupptillsyn.</P>
<P class="p1211 ft2">Om Finansinspektionen fattar ett beslut att utöva undergrupptillsyn, får inspektionen under särskilda förutsättningar ingå en överenskom- melse med en eller flera behöriga myndigheter inom EES om samlad grupptillsyn över en undergrupp och en motsvarande undergrupp i dessa behöriga myndigheters hemländer.</P>
<TABLE cellpadding=0 cellspacing=0 class="t131">
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<TD class="tr4 td356"><P class="p141 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer delvis med regeringens förslag.</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">Utredningen föreslår att det ska krävas synnerliga skäl för att Finans-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">inspektionen ska få besluta om nationell undergrupptillsyn. Utredningen</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">föreslår inte någon lagbestämmelse om att Finansinspektionen får ingå</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p855 ft2">överenskommelser om samlad grupptillsyn över en undergrupp.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
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<TR>
<TD class="tr24 td356"><P class="p141 ft2">har inga invändningar mot det. <SPAN class="ft3">Svensk Försäkring </SPAN>och <SPAN class="ft3">Försäkrings-</SPAN></P></TD>
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<TD class="tr22 td356"><P class="p18 ft17"> </P></TD>
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<P class="p247 ft2"><SPAN class="ft3">juridiska föreningen </SPAN>avstyrker införande av en möjlighet för Finansin- spektionen att besluta om undergrupptillsyn. Svensk Försäkring anför bl.a. att nationell undergrupptillsyn motverkar syftet med förslaget till en ny tillsynsstruktur och grundtanken i Solvens <NOBR>II-direktivet</NOBR> om att en enda myndighet inom EES – grupptillsynsmyndigheten – ska ansvara för grupptillsynen. Vidare menar Svensk Försäkring att undergrupptillsyn kommer att leda till ökade kostnader för försäkringsföretagen. Om optionen ändå skulle utnyttjas är det enligt Svensk Försäkring ändå möj- ligt att begränsa den på det sätt som utredningen föreslår. Försäkrings- juridiska föreningen ser en risk i att den föreslagna utformningen kan komma att motverka ett effektivt tillsynsarbete. <SPAN class="ft3">Finansinspektionen </SPAN>tillstyrker däremot införande av en sådan möjlighet och finner det alltför restriktivt att ställa upp krav på synnerliga skäl för beslut om undergrupptillsyn. Inspektionen menar att det inte ska uppställas ytterligare krav för att få fatta sådana beslut än de som följer av Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p843 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p223 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Svensk Försäkring </SPAN>och <SPAN class="ft47">Försäkrings- juridiska föreningen </SPAN>vidhåller sina avstyrkanden av förslaget.</P>
<P class="p228 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Nationell undergrupptillsyn</P>
<P class="p842 ft2">Artikel 216 i Solvens <NOBR>II-direktivet</NOBR> ger medlemsstaterna möjlighet att införa regler om s.k. nationell undergrupptillsyn. Det innebär att medlemsstaten ger den nationella tillsynsmyndigheten rätt att besluta att reglerna om grupptillsyn ska tillämpas även på nivån för det försäkrings- företag, försäkringsholdingföretag eller blandade finansiella holdingföre- tag som finns i toppen av en grupp i det egna landet. För att den rätten ska föreligga krävs att det moderföretag som finns i toppen av gruppen inom EES enligt artikel 215 finns i ett annat land än det anvariga försäkringsföretag som avses i artikel 213.</P>
<P class="p252 ft2">Artikel 216.1 ställer krav på samråd med grupptillsynsmyndigheten innan ett beslut om nationell undergrupptillsyn fattas. Samråd ska även ske med det företag som finns i toppen av gruppen inom EES, dvs. det moderföretag som avses i artikel 215. Dessutom ska såväl grupptill- synsmyndigheten som företaget som finns i toppen av gruppen inom EES informeras om skälen för ett sådant beslut.</P>
<P class="p440 ft2">Det följer av artikeln, utan att det sägs uttryckligen, att det endast är möjligt för den nationella tillsynsmyndigheten att besluta om nationell undergrupptillsyn då denna myndighet inte är grupptillsynsmyndighet. Dels skulle det saknas skäl att i direktivartikeln föreskriva om samråd med grupptillsynsmyndigheten om den beslutande tillsynsmyndigheten själv är grupptillsynsmyndighet, dels saknas behov av ett särskilt beslut om grupptillsyn på nationell nivå om den nationella tillsynsmyndigheten redan har ansvaret för grupptillsynen. Det bör noteras att tillsynen över de enskilda företagen – på s.k. <NOBR>solo-nivå</NOBR> – alltid åvilar tillsynsmyndig- heten i det land auktorisationen meddelats (se artikel 213.1 andra stycket).</P>
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<P class="p131 ft4">Enligt artikel 216.2 får tillsynsmyndigheten begränsa ett beslut om undergrupptillsyn till att avse endast en av grupptillsynens tre delar:</P>
<P class="p40 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft90">gruppsolvens,</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">riskkoncentrationer och interna transaktioner, och</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">riskhantering och internkontroll.</SPAN></P>
<P class="p246 ft4">För den situationen att beslut om undergrupptillsyn fattats innehåller artikel 216.3 och 216.4 regler om hur gruppsolvensen ska beräknas under vissa förutsättningar.</P>
<P class="p164 ft2">Vidare regleras i artikeln hur ett beslut om nationell undergrupptillsyn ska förhålla sig till den särskilda tillsynsordning som anges i artiklarna <NOBR>236–243</NOBR> i Solvens <NOBR>II-direktivet</NOBR> (se artikel 216.5 och 216.6). Om en tillsynsmyndighet fattar ett beslut om att det ska ske nationell undergrupptillsyn med avseende på gruppsolvens, får det företag som finns i toppen av gruppen i det aktuella landet inte ansöka om att dess dotterföretag ska omfattas av den särskilda tillsynsordningen. Om det företag som finns i toppen av en grupp inom EES har fått tillstånd att tillämpa den särskilda tillsynsordningen på det dotterföretag som finns i toppen av en grupp inom en medlemsstat, får den medlemsstaten inte tillåta att beslut om nationell undergrupptillsyn fattas. Ett redan fattat beslut om undergrupptillsyn får inte kvarstå, om företaget i toppen av gruppen inom EES får tillstånd att tillämpa den särskilda tillsynsord- ningen på det dotterföretag som finns i toppen av en grupp i den aktuella medlemsstaten.</P>
<P class="p291 ft2">Om en medlemsstat väljer att ge den nationella tillsynsmyndigheten möjlighet att besluta om nationell undergrupptillsyn, framgår det av artikel 217 att medlemsstaten också måste ge tillsynsmyndigheten möjlighet att ingå vissa överenskommelser med behöriga myndigheter i andra <NOBR>EES-länder.</NOBR> Det handlar om situationen då det med stöd av artikel 216 i Solvens <NOBR>II-direktivet</NOBR> införts bestämmelser i nationell lag som möjliggör både för Finansinspektionen och någon behörig myndighet att besluta om nationell undergrupptillsyn. I ett sådant fall har inspektionen och en sådan behörig myndighet möjlighet att besluta om samordnad undergrupptillsyn med avseende på de nationella undergrupper som finns inom Sverige och en eller flera andra relevanta <NOBR>EES-länder.</NOBR></P>
<P class="p200 ft4">Av artikel 358 i kommissionens delegerade förordning (EU) 2015/35 följer att tillsynsmyndigheternas beslut enligt artikel 216 eller 217 i Solvens <NOBR>II-direktivet</NOBR> endast ska fattas under omständigheter som motiveras av objektiva specifika egenskaper i undergruppens verksamhet, organisation eller riskprofil jämfört med hela gruppens.</P>
<P class="p119 ft3">Möjlighet till nationell undergrupptillsyn</P>
<P class="p750 ft2">Solvens <NOBR>II-direktivets</NOBR> regler om grupptillsyn kommer att medföra att ett flertal svenska försäkringsföretag ingår i grupper för vilka Finansinspekt- ionen inte är grupptillsynsmyndighet. Finansinspektionen kommer sannolikt i en sådan situation att ingå i det tillsynskollegium som ska bildas av de berörda tillsynsmyndigheterna. Likaså kvarstår Finansin- spektionen som ansvarig för tillsynen över de enskilda försäkrings- företagen i en grupp, även om inspektionen inte är grupptillsynsmyn- dighet.</P>
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<P class="p84 ft2"><SPAN class="ft3">Svensk Försäkring </SPAN>motsätter sig införande av en möjlighet för Finansinspektionen att besluta om undergrupptillsyn. Som skäl anför Svensk Försäkring bl.a. att nationell undergrupptillsyn motverkar syftet med förslaget till en ny tillsynsstruktur och grundtanken i Solvens II- direktivet om att en enda myndighet inom EES – grupptillsynsmyndig- heten – ska ansvara för grupptillsynen. Vidare menar Svensk Försäkring att undergrupptillsyn kommer att leda till ökade kostnader för försäkringsföretagen. Det kan enligt regeringens mening inte uteslutas att ett beslut om nationell undergrupptillsyn leder till högre kostnader exempelvis till följd av ökade rapporteringskrav med avseende på riskkoncentrationer och interna transaktioner. Ett svenskt försäkrings- företag som inte i normalfallet behöver lämna några grupprapporter på dessa områden, kan behöva göra det om det fattas ett beslut om nationell undergrupptillsyn. Samtidigt kan ett beslut om nationell undergrupptillsyn, som utredningen lyft fram, leda till kostnadsbesparingar för försäkringsföretagen, bl.a. genom att vissa poster tillgodoräknas som kapitalbasposter i en nationell undergrupp, men inte i gruppen som helhet.</P>
<P class="p744 ft2">Skyddet för försäkringstagarna bör givetvis tillmätas stor betydelse för frågan om Sverige bör ge Finansinspektionen möjlighet att besluta om nationell undergrupptillsyn. I den delen kan konstateras att det europeiska systemet för försäkringstillsyn än så länge är oprövat. Det kan inte i nuläget avgöras om grupptillsynen kan ge försäkringstagare i svenska försäkringsföretag samma skydd om Finansinspektionen inte är grupptillsynsmyndighet som om inspektionen har det uppdraget. Den praktiska tillämpningen av regelverket kommer med tiden att visa om Finansinspektionens deltagande i tillsynskollegier, och användande av de övriga påverkansmöjligheter som Solvens <NOBR>II-direktivet</NOBR> innehåller, kan ge försäkringstagarna tillräckligt skydd.</P>
<P class="p689 ft2">Nationell undergrupptillsyn kan visa sig användbar som tillsyns- verktyg, t.ex. i den situation som <SPAN class="ft3">Finansinspektionen </SPAN>lyft fram, då en större internationell grupp har ekonomiska problem och grupptillsyns- myndigheten inte kan ägna tillräckliga resurser åt den svenska under- gruppen. Skyddet för försäkringstagarna kan bli lidande i en sådan situa- tion, om Finansinspektionen inte har möjlighet att ingripa och ta över ansvaret för grupptillsynen. Även i övrigt kan det uppkomma situationer då inspektionen kan ha ett behov av ytterligare kontroll och information om en grupp.</P>
<P class="p610 ft2">En värdering av skälen för och emot ett utnyttjande av den möjlighet som Solvens <NOBR>II-direktivet</NOBR> ger till införande av regler om nationell undergrupptillsyn leder enligt regeringen sammantaget till att möjlig- heten bör utnyttjas. Regeringen delar inte <SPAN class="ft3">Svensk Försäkrings </SPAN>bedömning att detta synsätt skulle vittna om misstro mot det europeiska tillsyns- systemet. Det är snarare fråga om att inte beröva Finansinspektionen möjligheter att ingripa om det skulle visa sig nödvändigt vid tillämp- ningen av ett nytt regelverk. Om den fortsatta utvecklingen utvisar att behov av nationell undergrupptillsyn inte föreligger, får ställnings- tagandet omprövas.</P>
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<P class="p26 ft3">Förutsättningar för beslut om nationell undergrupptillsyn</P>
<P class="p1212 ft2">Solvens <NOBR>II-direktivet</NOBR> uppställer inga särskilda materiella begränsningar för ett beslut om nationell undergrupptillsyn. I skäl 99 till direktivet anges att medlemsstaterna ska kunna besluta om grupptillsyn på lägre nivåer än i toppen av en grupp inom EES, om de anser det nödvändigt. Utredningen har föreslagit att ett sådant beslut bara får fattas om det finns synnerliga skäl.</P>
<P class="p291 ft2">Som <SPAN class="ft3">Finansinspektionen </SPAN>framhållit torde kraven på samråd med det företag som finns i toppen av gruppen inom EES och med berörda tillsynsmyndigheter ha en begränsande effekt när det gäller beslut om nationell undergrupptillsyn. Dessutom framgår det, som nämnts tidigare, av artikel 358 i <NOBR>EU-förordningen</NOBR> att beslut om nationell undergrupptillsyn bara får fattas under omständigheter som motiveras av objektiva specifika egenskaper i undergruppens verksamhet, organisation eller riskprofil jämfört med hela gruppens. Det finns således begränsningar för när ett beslut om nationell grupptillsyn får fattas.</P>
<P class="p200 ft2">Någon möjlighet att som utredningen förslagit begränsa Finansinspekt- ionens möjligheter att besluta om nationell undergrupptillsyn till fall då synnerliga skäl föreligger finns inte enligt direktivet. Det följer av artikel 216.7 i Solvens <NOBR>II-direktivet</NOBR> att kommissionen får anta delegerade akter för att precisera under vilka förhållanden som beslut om nationell undergrupptillsyn får meddelas, vilket har gjorts (se artikel 358 i kommissionens delegerade förordning [EU] 2015/35 och vad som har anförts ovan). Detta utesluter en nationell särreglering. Bestämmelsen om nationell undergrupptillsyn i FRL ska därför inte innehålla krav på synnerliga skäl. Däremot bör direktivets bestämmelser om samråd, med berörda behöriga myndigheter och med det företag som finns i toppen av en grupp inom EES, införas i lag. Härutöver bör direktivets bestämmelse att motiven för ett beslut om undergrupptillsyn ska anges för grupptillsynsmyndigheten och företaget som finns i toppen av gruppen inom EES införas i lag.</P>
<P class="p453 ft3">Innebörden av ett beslut om nationell undergrupptillsyn</P>
<P class="p844 ft2">Som <SPAN class="ft3">Svensk Försäkring </SPAN>anmärker behöver det klargöras vad ett beslut om nationell undergrupptillsyn får för konsekvenser. Det måste också belysas hur tillsynen på nationell undergruppnivå ska förhålla sig till den grupptillsyn som utövas enligt Solvens <NOBR>II-direktivets</NOBR> allmänna regler.</P>
<P class="p244 ft2">Ett beslut om nationell undergrupptillsyn berör inte enbart den del av en grupp som finns i Sverige. Detta följer av definitionen av grupp. Det innebär att försäkringsgivare i andra länder än Sverige, som ingår i samma grupp som de svenska företagen i gruppen omfattas även av undergrupptillsynen.</P>
<P class="p138 ft2">Det bör i sammanhanget framhållas att ett beslut om undergrupptillsyn inte påverkar den grupptillsyn som sker på nivån för hela gruppen, dvs. på nivån för det moderföretag som avses i artikel 215. Den nationella undergrupptillsynen kan därför sägas dubblera den ordinära grupptillsynen.</P>
<P class="p291 ft4">Ett beslut om nationell undergrupptillsyn berör endast den del av grupptillsynen som omfattas av beslutet. Som redan berörts tillåter artikel 216.3 i Solvens <NOBR>II-direktivet</NOBR> att ett beslut om nationell undergrupptillsyn</P>
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<P class="p247 ft4">begränsas till att omfatta en del av grupptillsynen, exempelvis gruppsol- vens. De delar av grupptillsynen som i ett sådant fall inte omfattas av ett beslut om nationell undergrupptillsyn ska alltjämt omfattas av grupptill- synen enligt direktivets allmänna regler.</P>
<P class="p224 ft2">Solvens <NOBR>II-direktivets</NOBR> materiella regler om grupptillsyn och grupptill- synsmyndighet ska ges motsvarande tillämpning på tillsynen över en nationell undergrupp och den nationella tillsynsmyndighet som fattat beslut om nationell undergrupptillsyn (se artikel 216.1 tredje stycket i Solvens <NOBR>II-direktivet).</NOBR> Därav följer bl.a. att en nationell undergrupp kan ansöka om att få använda en intern modell endast på undergruppen. Den ansökan ska i sådant fall ges in till den nationella tillsynsmyndigheten – Finansinspektionen i Sverige – som beslutat om nationell undergrupptillsyn. Likaså kan Finansinspektionen, när ett beslut om nationell undergrupptillsyn fattats, påföra ett kapitaltillägg på den nationella undergruppen.</P>
<P class="p227 ft2">Tillämpningen av reglerna om grupptillsyn och grupptillsynsmyndig- het på den nationella undergrupptillsynen och Finansinspektionen som ansvarig myndighet för den tillsynen gäller med vissa begränsningar (se artikel <NOBR>216.3–213.6</NOBR> i Solvens <NOBR>II-direktivet).</NOBR> Den nationella myndigheten är bunden av grupptillsynsmyndighetens beslut i fråga om metod för beräkning av gruppens solvenskapitalkrav (artikel 216.3) samt av redan fattade beslut om användning av en intern modell för hela gruppen (artikel 216.4). Den nationella tillsynsmyndigheten ges dock i det läget möjlighet att besluta om kapitaltillägg för undergruppen och i undantagsfall att kräva återgång till standardformeln för det företag som finns i toppen av gruppen inom Sverige. I så fall ska den nationella tillsynsmyndigheten informera såväl grupptillsynsmyndigheten som företaget som finns i toppen av gruppen inom EES om skälen för besluten.</P>
<P class="p1021 ft4">Beslut om nationell undergrupptillsyn kan inte förenas med tillämp- ning av den särskilda tillsynsordning som finns i artiklarna 238 och 239 i direktivet (se artikel 216.5 och 216.6).</P>
<P class="p224 ft2">De nämnda förutsättningarna och begränsningarna som gäller för beslut om nationell undergrupptillsyn bör framgå av lag. Emellertid bör skyldigheten för Finansinspektionen att informera andra tillsynsmyndig- heter och företag om skälen för beslutet inte regleras särskilt i lag. När det gäller företagen följer detta av 20 § förvaltningslagen. I lagen finns visserligen undantag från motiveringsskyldigheten. Det får antas att artikeln, även om det inte uttryckligen sägs, lämnar utrymme för medlemsstaterna att avvika från motiveringsskyldigheten i fall där det är befogat. När det gäller förhållandet till andra tillsynsmyndigheter följer detta av 14 kap. 3 § FRL.</P>
<P class="p228 ft3">Överenskommelser om samordnad grupptillsyn över en undergrupp</P>
<P class="p1015 ft4">I och med att det införs möjlighet för Finansinspektionen att besluta om nationell undergrupptillsyn, är Sverige skyldigt att också ge inspektionen möjlighet att ingå internationella överenskommelser med andra behöriga myndigheter om samordning av grupptillsynen över en undergrupp som spänner över flera medlemsstater. Det följer, som redan nämnts, av artikel 217.1 i Solvens <NOBR>II-direktivet.</NOBR> Av direktivet följer vidare att sådana</P>
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<P class="p654 ft4">överenskommelser bara kan ingås mellan medlemsstater som valt att Prop. 2015/16:9 införa bestämmelser om nationell undergrupptillsyn.</P>
<P class="p67 ft2">Om en överenskommelse om samordning av tillsynen över en under- grupp med företag i flera länder ingås, upphör ett beslut om nationell undergrupptillsyn att gälla. Så länge överenskommelsen gäller får inte heller ett nytt beslut om nationell undergrupptillsyn meddelas.</P>
<P class="p67 ft2">Det föreslås att regler ska införas i lag som motsvarar artikel 217.1 i Solvens <NOBR>II-direktivet.</NOBR> I dem klargörs vilken möjlighet Finansinspektionen har att ingå särskilda överenskommelser om samordning av undergrupptillsyn. Om Finansinspektionen ingår en sådan överenskom- melse som avses i första stycket, ska inspektionen informera såväl grupp- tillsynsmyndigheten som företaget som finns i toppen av gruppen inom EES om skälen för överenskommelsen.</P>
<P class="p502 ft2">Direktivet lämnar utrymme för de tillsynsmyndigheter som ingår överenskommelsen att reglera i vilken ordning grupptillsynen ska ske avseende den berörda undergruppen. Exempelvis kan de inblandade myndigheterna reglera vilken av dem som ska ansvara för grupptillsynen avseende undergruppen, som ”undergrupptillsynsmyndighet”.</P>
<P class="p502 ft2">I förordning bör Finansinspektionen ges i uppdrag att – ingå de internationella överenskommelser som kan bli aktuella i fråga om samordnad grupptillsyn över undergrupper som spänner över flera medlemsstater. Det kan ske efter mönster från 1 § förordningen (2006:627) om särskild tillsyn över finansiella konglomerat.</P>
<P class="p685 ft2">Europeiska kommissionen har enligt artikel 217.3 i Solvens II- direktivet möjlighet att meddela ytterligare föreskrifter om förutsätt- ningarna för att ingå överenskommelser om samordning av undergrupptillsyn. Artikeln riktar sig inte till medlemsstaterna och föranleder därför ingen särskild lagbestämmelse.</P>
<P class="p1213 ft86"><SPAN class="ft84">18.3</SPAN><SPAN class="ft141">Tillsyn över vissa grupper med centraliserad riskhantering – särskild tillsynsordning</SPAN></P>
<P class="p1214 ft114"><SPAN class="ft115">18.3.1</SPAN><SPAN class="ft135">Inledning</SPAN></P>
<P class="p1215 ft2">Vid förhandlingarna av Solvens <NOBR>II-direktivet</NOBR> fanns länge ett förslag om grupptillskott, vilket starkt förenklat innebar att dotterföretag i en grupp i sin kapitalbas kunde tillgodoräkna sig åtaganden om tillskott från moderföretaget, givet att kapitalkraven uppfylldes på gruppnivå. Detta förslag fullföljdes inte. Grunden i systemet finns kvar genom bestämmel- ser om att grupper som uppfyller särskilda krav på bl.a. centraliserad riskhantering ges möjlighet att ansöka om att omfattas av ett särskilt samrådsförfarande mellan tillsynsmyndigheter, en särskild tillsynsord- ning (se artiklarna <NOBR>236–243</NOBR> i Solvens <NOBR>II-direktivet).</NOBR> Det finns inte någon motsvarande reglering i FRL i dag.</P>
<P class="p502 ft2">Alla grupper måste som framgått ovan ha en enhetlig riskhantering inom gruppen. De grupper som samtidigt uppfyller vissa ytterligare villkor kan ansöka om att få omfattas av särskild tillsynsordning vilket innebär att ett särskilt samrådsförfarande ska tillämpas mellan tillsyns- myndigheterna inom tillsynskollegiet.</P>
<P class="p682 ft2">473</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Särskild tillsynsordning innebär att den tillsynsmyndighet som utövar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsyn över ett enskilt försäkringsföretag som är dotterföretag och som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">omfattas av särskild tillsynsordning inte kan besluta självständigt i vissa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">frågor. En sådan tillsynsmyndighet ska i stället lämna förslag till till-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">synskollegiet och beslut ska normalt fattas efter överenskommelse inom</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kollegiet.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Samrådsförfarandet ska tillämpas i vissa särskilt reglerade situationer.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Det är till exempel frågan om vilka åtgärder som tillsynsmyndigheten ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">vidta för det fall dotterföretagets riskprofil avviker från en intern modell</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">inom en grupp eller då dotterföretagets riskprofil avviker väsentligt från</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">de antaganden som gjorts för beräkningen enligt standardformeln samt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">åtgärder om solvenskapitalkravet inte uppfylls.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Flera villkor måste vara uppfyllda för att beslut om särskild</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">tillsynsordning ska få fattas. Dotterföretaget får för det första inte vara</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">undantaget från grupptillsynen. Vidare krävs att gruppen har fått ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">godkännande att göra en gruppgemensam egen risk- och solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bedömning, att gruppen fått godkännande att lämna en gemensam</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">rapport om solvens och finansiell ställning samt även att dotterföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">omfattas av moderföretagets riskhanteringsprocesser och mekanismer för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">internkontroll. Av artikel 243 i Solvens <NOBR>II-direktivet</NOBR> framgår att bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">melserna om särskild tillsynsordning även är tillämpliga på försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">företag som är dotterföretag till försäkringsholdingföretag och blandade</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">finansiella holdingföretag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Det framgår inte närmare av Solvens <NOBR>II-direktivet</NOBR> vad som avses med</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att ett dotterföretag ska omfattas av moderföretagets riskhanterings-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">processer och mekanismer för internkontroll för att gruppen ska få</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">omfattas av det särskilda samrådsförfarandet. Utredningen har föreslagit</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att stora delar av artiklarna <NOBR>236–238,</NOBR> 240 och 243 genomförs i lag, men</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bedömt att artikel 239 bör genomföras i förordning. Utredningen har inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">lämnat några förslag avseende de delar av artiklarna 237 och 238 som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">innehåller bestämmelser om hänskjutande av frågan till Eiopa. Inte heller</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">har utredningen lämnat förslag som anger de tidsramar inom vilka</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">överenskommelser ska träffas eller hänskjutande ska ske.</P></TD>
</TR>
</TABLE>
<P class="p1216 ft123">18.3.2 Ansökan om tillstånd för dotterföretag att omfattas av särskild tillsynsordning</P>
<P class="p783 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag, en <NOBR>EES-försäkrings-</NOBR> givare, ett försäkringsholdingföretag med huvudkontor inom EES eller ett blandat finansiellt holdingföretag med huvudkontor inom EES som är moderföretag till ett försäkringsföretag får ansöka om tillstånd för dotterföretag att omfattas av bestämmelser om särskild tillsynsord- ning. Ansökan ska ges in till Finansinspektionen. När Finansinspekt- ionen har mottagit en sådan ansökan, ska inspektionen utan dröjsmål överlämna den till övriga medlemmar i tillsynskollegiet.</P>
<TABLE cellpadding=0 cellspacing=0 class="t132">
<TR>
<TD class="tr29 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td347"><P class="p613 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p613 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td76"><P class="p115 ft2">474</P></TD>
<TD class="tr28 td347"><P class="p112 ft2">mot det.</P></TD>
</TR>
<TR>
<TD class="tr55 td347"><P class="p18 ft81"> </P></TD>
</TR>
</TABLE>
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<P class="p769 ft4"><SPAN class="ft121">Förslaget i utkastet till lagrådsremiss </SPAN>överensstämmer med reger- Prop. 2015/16:9 ingens förslag.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artiklarna 236, 237.1 andra stycket och 243 i Solvens <NOBR>II-direktivet</NOBR> framgår att försäkringsföretag, försäkringsholdingföretag eller ett blandat finansiellt holdingföretag som är moderföretag till ett försäkringsföretag får ansöka om tillstånd för dotterföretag att omfattas av bestämmelserna i artiklarna 238 och 239. Ansökan ska ges in till den tillsynsmyndighet auktoriserat dotterföretaget som i sin tur utan dröjsmål ska överlämna den till övriga medlemmar i tillsynskollegiet.</P>
<P class="p502 ft4">Bestämmelser motsvarande artiklarna 236, 237.1 andra stycket och 243 bör genomföras i lag.</P>
<P class="p69 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär följande. Ett försäkringsföretag, en <NOBR>EES-försäkringsgivare,</NOBR> ett försäk- ringsholdingföretag med huvudkontor inom EES eller ett blandat finan- siellt holdingföretag med huvudkontor inom EES som är moderföretag till ett försäkringsföretag får ansöka om tillstånd för dotterföretag att omfattas av bestämmelser om särskild tillsynsordning. Ansökan ska ges in till Finansinspektionen. Då Finansinspektionen mottagit en sådan ansökan ska inspektionen utan dröjsmål överlämna den till övriga medlemmar i tillsynskollegiet.</P>
<P class="p686 ft114"><SPAN class="ft115">18.3.3</SPAN><SPAN class="ft135">Beslut om särskild tillsynsordning</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Inspektionen ska inom tre månader från den dag då alla medlemmar i tillsynskollegiet fått del av en ansökan om tillstånd för dotterföretag att omfattas av särskild tillsynsordning, om möjligt, komma överens med övriga myndigheter i tillsynskollegiet om vilket beslut som ska fattas. Finansinspektionen ska fatta beslut i enlighet med överenskommelsen.</P>
<P class="p866 ft4">Ett beslut om tillstånd om särskild tillsynsordning får fattas endast under förutsättning att</P>
<P class="p1217 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft162">Finansinspektionen utövar grupptillsyn över moderföretaget på gruppnivå och inte har beslutat att utelämna dotterföretaget från grupptillsyn,</SPAN></P>
<P class="p1217 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft28">dotterföretaget omfattas av moderföretagets riskhanteringsprocesser och mekanismer för internkontroll samt de berörda behöriga myndigheterna har konstaterat att moderföretaget utövar en ansvarsfull ledning över dotterföretaget,</SPAN></P>
<P class="p1218 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft89">moderföretaget har fått godkännande att göra en egen risk- och solvensbedömning som omfattar hela gruppen och på nivån för dotterföretaget, och</SPAN></P>
<P class="p1217 ft4"><SPAN class="ft2">4.</SPAN><SPAN class="ft27">moderföretaget har fått godkännande att offentligöra en gemensam solvens- och verksamhetsrapport på gruppnivå och på nivån för dotterföretaget.</SPAN></P>
<P class="p1080 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P>
<P class="p523 ft129">ens förslag.</P>
<P class="p62 ft2">475</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot det.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 237.1 första stycket i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Solvens <NOBR>II-direktivet,</NOBR> som liksom övriga delar av artikeln har fått en ny</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">lydelse genom omnibus <NOBR>II-direktivet,</NOBR> framgår att de berörda tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">myndigheterna inom tillsynskollegiet i fråga om ansökningar om tillstånd</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">att omfattas av bestämmelserna i artiklarna 238 och 239<SPAN class="ft35">25 </SPAN>ska samarbeta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">fullt ut för att besluta om huruvida det tillstånd som söks ska meddelas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">eller ej samt för att fastställa eventuella särskilda villkor som ska gälla</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">för det.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Av artikel 237.2 framgår att de berörda tillsynsmyndigheterna ska göra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">allt de kan för att nå fram till ett gemensamt beslut om ansökan inom tre</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">månader från den dag då samtliga tillsynsmyndigheter i kollegiet mottog</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">den fullständiga ansökan. Vidare framgår av artikel 237.5 att om de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">berörda tillsynsmyndigheterna har fattat ett gemensamt beslut ska den</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">tillsynsmyndighet som har auktoriserat dotterföretaget tillhandahålla</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">sökanden ett beslut där skälen till fullo anges. Detta gemensamma beslut</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska betraktas som avgörande och tillämpas av de berörda tillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">digheterna.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Av artikel 236 i Solvens <NOBR>II-direktivet</NOBR> framgår vilka villkor som ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">vara uppfyllda för att ansökan om att omfattas av det särskilda</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">samrådsförfarandet mellan tillsynsmyndigheterna i tillsynskollegiet ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kunna godkännas. Det första kravet är att grupptillsynsmyndigheten inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">får ha beslutat att undanta dotterföretaget från grupptillsynen. Det andra</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">är att dotterföretaget ska omfattas av moderföretagets riskhanterings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">processer och mekanismer för internkontroll och att de berörda tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">myndigheterna ska ha förvissat sig om att moderföretaget visar ansvars-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">fullhet i ledningen av dotterföretaget. Det tredje kravet är att moderföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">taget måste ha fått godkännande från grupptillsynsmyndigheten att få</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">göra en enda risk- och solvensbedömning på gruppnivå och på nivån för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">dotterföretaget. Det fjärde kravet är att moderföretaget ska ha fått</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">godkännande att offentligöra en enda rapport om solvens och finansiell</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ställning på gruppnivå och på nivån för dotterföretaget.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Bestämmelser motsvarande artiklarna 236, 237.1 första stycket och</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">237.2 samt artikel 237.5 bör genomföras i lag..</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">18.3.4 Innebörden av särskild tillsynsordning</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett moderföretag som fått tillstånd för ett dotterföretag att omfattas av särskild tillsynsordning ska beräkna solvenskapitalkravet för dotterföretaget enligt särskilda bestämmelser.</P>
<P class="p1219 ft107"><SPAN class="ft112">25 </SPAN>Artiklarna behandlar dotterföretag till försäkrings- eller återförsäkringsföretag: fastställande av solvenskapitalkravet (artikel 238) och bristande efterlevnad av</P>
<P class="p666 ft43">solvenskapitalkravet (artikel 239).</P>
<P class="p26 ft2">476</P>
</DIV>
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<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p101 ft2">Beräkningarna ska inte påverka tillämpningen av bestämmelserna om</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td369"><P class="p101 ft2">tillstånd till användning av interna modeller inom en grupp.</P></TD>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td234"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
<TD class="tr4 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ens förslag.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 238.1 i Solvens II-</SPAN></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">direktivet framgår att solvenskapitalkravet för ett dotterföretag som</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">omfattas av särskild tillsynsordning ska beräknas enligt artikel 238.2,</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">238.4 och 238.5 samt att beräkningarna inte ska påverka tillämpningen</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">av artikel 231.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Bestämmelserna i artikel 238.2, 238.4 och 238.5 innehåller närmare</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">reglering av åtgärder för det fallet att dotterföretagets riskprofil avviker</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">från en intern modell inom en grupp och hur tillsynsmyndigheterna ska</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">verka för att komma överens samt hur de kan hänskjuta vissa frågor till</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">Eiopa. Artikel 231 innehåller reglering av användning av interna</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">modeller inom en grupp.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">Även om artikel 238 delvis är av rent upplysande karaktär bör en</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">bestämmelse med motsvarande innehåll genomföras i lag.</P></TD>
<TD class="tr24 td234"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1220 ft123">18.3.5 Åtgärder för det fall ett dotterföretags riskprofil avviker från en intern modell inom en grupp</P>
<P class="p1086 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om solvenskapitalkravet för ett försäkrings- företag som är ett dotterföretag beräknas med en intern modell, får Finansinspektionen, om inspektionen tagit emot ansökan, i vissa fall lämna ett förslag till övriga medlemmar i tillsynskollegiet om att det ska fastställas ett kapitaltillägg för dotterföretaget utöver det solvens- kapitalkrav som följer av en tillämpning av den interna modellen.</P>
<P class="p866 ft4">Finansinspektionen får föreslå ett sådant kapitaltillägg endast under vissa förutsättningar.</P>
<P class="p908 ft4">Om ett kapitaltillägg på grund av särskilda omständigheter inte är en lämplig åtgärd, får Finansinspektionen i stället föreslå att dotterföre- taget ska beräkna sitt solvenskapitalkrav enligt standardformeln.</P>
<P class="p764 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p1095 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p1095 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p1095 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p607 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 238.2 i Solvens II-</SPAN></P>
<P class="p523 ft13">direktivet följer att om solvenskapitalkravet för ett dotterföretag beräknas</P>
<P class="p62 ft2">477</P>
</DIV>
<DIV id="page_478">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">med en intern modell som godkänts på gruppnivå i enlighet med artikel</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">231, och den tillsynsmyndighet som auktoriserat dotterföretaget finner att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dess riskprofil avviker väsentligt från denna interna modell får denna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">myndighet, så länge som företaget inte på ett tillfredsställande sätt har</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vidtagit åtgärder med anledning av de synpunkter som den framfört, i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sådana fall som avses i artikel 37 föreslå att det fastställs ett kapitaltillägg</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">för detta dotterföretag utöver det solvenskapitalkrav som framkommer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">med tillämpning av modellen. Om under särskilda omständigheter ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sådant kapitaltillägg inte skulle vara någon lämplig lösning, får det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">krävas att företaget ska beräkna sitt solvenskapitalkrav enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">standardformeln. Tillsynsmyndigheten ska diskutera sitt förslag i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynskollegiet och redovisa skälen till sina förslag för både</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">dotterföretaget och tillsynskollegiet.</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p43 ft2">Bestämmelser motsvarande artikel 238.2 bör genomföras i lag.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t129">
<TR>
<TD class="tr57 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr57 td171"><P class="p638 ft115">18.3.6</P></TD>
<TD class="tr57 td252"><P class="p18 ft114">Åtgärder för det fall ett dotterföretags riskprofil</P></TD>
</TR>
<TR>
<TD class="tr24 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td252"><P class="p18 ft114">avviker väsentligt från de antaganden som gjorts</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">för beräkningen enligt standardformeln</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om solvenskapitalkravet för ett dotterföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">beräknas med en standardformel får Finansinspektionen, om inspek-</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">tionen tagit emot ansökan, i undantagsfall föreslå att företaget ersätter</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">en undergrupp av parametrar enligt standardformeln med företags-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">specifika parametrar när de beräknar teckningsriskmoduler för livför-</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">säkring, skadeförsäkring och sjukförsäkring.</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p476 ft2">Finansinspektionen får lämna ett sådant förslag endast under vissa</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">förutsättningar.</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p476 ft2">Finansinspektionen får under de förutsättningar som nu har angetts</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">föreslå ett kapitaltillägg för dotterföretaget utöver det solvens-</P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">kapitalkrav som framkommer med tillämpning av standardformeln.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr4 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 238.3 i Solvens II-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">direktivet följer att om solvenskapitalkravet för ett dotterföretag beräknas</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">med standardformeln, och den tillsynsmyndighet som auktoriserat dotter-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">företaget finner att dess riskprofil avviker väsentligt från de antaganden</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">som gjorts för beräkningen enligt standardformeln, får denna myndighet,</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">så länge som företaget inte på ett tillfredsställande sätt har vidtagit åtgär-</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">der med anledning av de synpunkter som den framfört, i undantagsfall</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">föreslå att företaget ersätter en undergrupp av de parametrar som används</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">vid beräkningen enligt standardformeln av parametrar som är specifika</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">för dessa företag när de beräknar teckningsriskmoduler för livförsäkring,</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td35"><P class="p777 ft2">478</P></TD>
<TD colspan=2 class="tr24 td355"><P class="p18 ft2">skadeförsäkring och sjukförsäkring, i enlighet med artikel 110 eller, i de</P></TD>
</TR>
<TR>
<TD class="tr41 td171"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td252"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
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<P class="p654 ft4">fall som nämns i artikel 37, fastställa ett kapitaltillägg utöver Prop. 2015/16:9 solvenskapitalkravet för detta dotterföretag.</P>
<P class="p895 ft2">Bestämmelser motsvarande artikel 238.3 bör genomföras i lag.</P>
<P class="p1221 ft123"><SPAN class="ft115">18.3.7</SPAN><SPAN class="ft136">Beslut efter överenskommelse inom tillsynskollegiet</SPAN></P>
<P class="p740 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen ska för dotterföretaget och tillsynskollegiet redovisa skälen för de förslag till åtgärder inspekt- ionen lämnar i de fall dotterföretagets riskprofil avviker från en intern modell inom en grupp eller då dotterföretagets riskprofil avviker väsentligt från de antaganden som gjorts för beräkningen enligt standardformeln. Finansinspektionen ska, om möjligt, komma överens med övriga myndigheter inom tillsynskollegiet om vilket beslut som ska fattas med anledning av de föreslagna åtgärderna. Finansinspektionen ska även fatta ett beslut i enlighet med överenskommelsen.</P>
<P class="p1222 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag</SPAN>: Av artikel 238.2 sista meningen och 238.3 andra stycket i Solvens <NOBR>II-direktivet</NOBR> följer att tillsynsmyndigheten ska diskutera sitt förslag enligt respektive artikel i tillsynskollegiet och redovisa skälen till sina förslag för både dotterföretaget och tillsyns- kollegiet. Av artikel 238.4, i den lydelse den fått genom omnibus II- direktivet, följer att tillsynskollegiet ska göra allt det kan för att nå en överenskommelse om ett förslag från den tillsynsmyndighet som har auktoriserat dotterföretaget eller om eventuella andra åtgärder. Vidare anges i artikeln att överenskommelsen ska betraktas som avgörande och ska tillämpas av de berörda tillsynsmyndigheterna.</P>
<P class="p673 ft4">En bestämmelse motsvarande artikel 238.2 sista meningen och 238.3 andra stycket samt 238.4 bör genomföras i lag.</P>
<P class="p627 ft114"><SPAN class="ft115">18.3.8</SPAN><SPAN class="ft135">Åtgärder om solvenskapitalkravet inte är uppfyllt</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett dotterföretag som omfattas av särskild tillsynsordning inte uppfyller solvenskapitalkravet, ska Finansinspekt- ionen utan dröjsmål vidarebefordra den åtgärdsplan till tillsynskollegiet som dotterföretaget efter föreläggande överlämnat till inspektionen, för att inom sex månader från dagen för bristens konstaterande åter uppfylla solvenskapitalkravet. Finansinspektionen ska även lämna ett förslag till godkännande av planen till</P>
<P class="p741 ft2">tillsynskollegiet.</P>
<P class="p757 ft2">479</P>
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<TABLE cellpadding=0 cellspacing=0 class="t101">
<TR>
<TD rowspan=2 class="tr29 td17"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr53 td8"><P class="p18 ft74"> </P></TD>
<TD rowspan=2 class="tr29 td369"><P class="p330 ft2">Åtgärderna ska inte påverka tillämpningen motsvarande bestäm-</P></TD>
<TD class="tr53 td413"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td414"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td369"><P class="p101 ft2">melser som gäller för tillsynen av ett enskilt försäkringsföretag.</P></TD>
<TD class="tr28 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p330 ft2">Finansinspektionen ska, om möjligt, inom fyra månader från dagen</P></TD>
<TD class="tr23 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td369"><P class="p101 ft2">då bristen konstaterades träffa en överenskommelse inom</P></TD>
<TD class="tr26 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p101 ft2">tillsynskollegiet om inspektionens förslag till godkännande av</P></TD>
<TD class="tr23 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p101 ft2">åtgärdsplanen. Finansinspektionen ska fatta ett beslut i enlighet med</P></TD>
<TD class="tr23 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td369"><P class="p101 ft2">överenskommelsen.</P></TD>
<TD class="tr24 td414"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td17"><P class="p18 ft21"> </P></TD>
<TD class="tr63 td371"><P class="p18 ft5"> </P></TD>
<TD class="tr63 td372"><P class="p18 ft5"> </P></TD>
<TD class="tr63 td415"><P class="p18 ft5"> </P></TD>
</TR>
<TR>
<TD class="tr4 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td355"><P class="p476 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">mot det.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">väsentligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p476 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Enligt artikel 239.1 första stycket i</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">Solvens <NOBR>II-direktivet</NOBR> ska, i de fall där solvenskapitalkravet inte efterlevs</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">och utan att det påverkar tillämpningen av artikel 138, den tillsynsmyn-</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">dighet som auktoriserat dotterföretaget utan dröjsmål till tillsynskollegiet</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">vidarebefordra den åtgärdsplan som framlagts av dotterföretaget, för att</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">inom sex månader efter konstaterandet av att solvenskapitalkravet inte</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">efterlevts, återupprätta nivån på de medräkningsbara kapitalbasmedel</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">eller reducera sin riskprofil så att solvenskapitalkravet uppfylls. Enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">artikel 239.1 andra stycket ska tillsynskollegiet göra allt det kan för att</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">komma överens om tillsynsmyndighetens förslag till godkännande av</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">åtgärdsplan inom fyra månader från det datum då den bristande efter-</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">levnaden av solvenskapitalkravet konstaterades.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2">En bestämmelse motsvarande artikel 239.1 första och andra styckena</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">bör genomföras i lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p476 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">följande. Om ett dotterföretag som omfattas av särskild tillsynsordning</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">inte uppfyller solvenskapitalkravet ska Finansinspektionen utan dröjsmål</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">till tillsynskollegiet vidarebefordra den åtgärdsplan som dotterföretaget</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">efter föreläggande överlämnat till inspektionen, för att inom sex månader</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">från dagen för bristens konstaterande åter uppfylla solvenskapitalkravet.</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">Finansinspektionen ska även lämna ett förslag till godkännande av</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">planen till tillsynskollegiet. Åtgärderna ska inte påverka tillämpningen</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">motsvarande bestämmelser som gäller för tillsynen av ett enskilt försäk-</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">ringsföretag. Finansinspektionen ska inom fyra månader från dagen då</P></TD>
</TR>
<TR>
<TD class="tr23 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td378"><P class="p38 ft2">bristen konstaterades träffa en överenskommelse inom tillsynskollegiet</P></TD>
</TR>
<TR>
<TD class="tr26 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td378"><P class="p38 ft2">om inspektionens förslag till godkännande av åtgärdsplanen. Finansin-</P></TD>
</TR>
<TR>
<TD class="tr28 td17"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr28 td378"><P class="p38 ft2">spektionen ska fatta ett beslut i enlighet med överenskommelsen.</P></TD>
</TR>
</TABLE>
<P class="p1223 ft123">18.3.9 Åtgärder vid försämring av de ekonomiska förhållandena i ett dotterföretag</P>
<TABLE cellpadding=0 cellspacing=0 class="t133">
<TR>
<TD class="tr29 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td375"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om Finansinspektionen konstaterar försäm-</P></TD>
</TR>
<TR>
<TD class="tr28 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td376"><P class="p50 ft2">ringar av de ekonomiska förhållandena i ett dotterföretag som omfat-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr57 td169"><P class="p898 ft2">480</P></TD>
<TD class="tr23 td376"><P class="p50 ft2">tas av särskild tillsynsordning, ska inspektionen utan dröjsmål under-</P></TD>
</TR>
<TR>
<TD class="tr64 td378"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
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<P class="p1224 ft4">rätta tillsynskollegiet och lämna förslag på hur försämringarna kan Prop. 2015/16:9 åtgärdas. De föreslagna åtgärderna ska diskuteras i tillsynskollegiet,</P>
<P class="p741 ft2">om det inte är en krissituation.</P>
<P class="p908 ft4">Finansinspektionen ska, om det är möjligt, inom en månad från underrättelsen komma överens med övriga myndigheter inom tillsynskollegiet om vilket beslut som ska fattas med anledning av de föreslagna åtgärderna.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Det följer av artikel 239.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> att när den tillsynsmyndighet som har auktoriserat dotterföretaget konstaterar försämringar av de ekonomiska förhållandena ska myndigheten utan dröjsmål underrätta tillsynskollegiet om de åtgärder som föreslås. Med undantag av krissituationer, ska tillsynskollegiet diskutera vilka åtgärder som ska vidtas. Av artikel 239.2 andra stycket framgår att tillsynskollegiet ska göra allt det kan för att inom en månad från underrättelsen komma överens om tillsynsmyn- dighetens förslag om de åtgärder som ska vidtas.</P>
<P class="p685 ft31">En bestämmelse motsvarande artikel 239.2 första och andra styckena bör genomföras i lag.</P>
<P class="p894 ft114">18.3.10 När en överenskommelse inte kan träffas</P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om en överenskommelse om åtgärder, för det fall att solvenskapitalkravet inte uppfylls eller vid försämring av de ekonomiska förhållandena i ett dotterföretag, inte kan träffas inom den angivna perioden, ska Finansinspektionen ensam fatta ett beslut. Beslutet ska innehålla de skäl som har bestämt utgången i ärendet och redovisa synpunkter och reservationer från behöriga myndigheter inom tillsynskollegiet som kommit till uttryck under perioden.</P>
<P class="p685 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Det följer av artikel 239.1 tredje stycket i Solvens <NOBR>II-direktivet</NOBR> att om inget beslut om åtgärdsplan fattats, enligt 239.1 andra stycket, i tillsynskollegiet ska den tillsynsmyndighet som auktoriserat dotterföretaget fatta ett eget beslut, med vederbörlig</P>
<P class="p386 ft2">481</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">hänsyn till synpunkter och reservationer från övriga tillsynsmyndigheter i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynskollegiet. En motsvarande bestämmelse finns i artikel 239.2 tredje</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stycket i direktivet om vad som ska gälla om inget beslut om åtgärder vid</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">försämring av de ekonomiska förhållandena i ett dotterföretag fattas.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Bestämmelser motsvarande artiklarna 239.1 tredje stycket och 239.2</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tredje stycket bör genomföras i lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">följande. Om en överenskommelse om åtgärder för det fall att solvens-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kapitalkravet inte uppfylls eller vid försämring av de ekonomiska förhål-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">landena i ett dotterföretags inte kan träffas inom den angivna perioden,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska Finansinspektionen ensam fatta ett beslut. Beslutet ska innehålla de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">skäl som har bestämt utgången i ärendet och redovisa synpunkter och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">reservationer från behöriga myndigheter inom tillsynskollegiet som</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">kommit till uttryck under perioden.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">18.3.11 Åtgärder om minimikapitalkravet inte är uppfyllt</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett dotterföretag som omfattas av särskild tillsynsordning inte uppfyller minimikapitalkravet, ska Finansinspekt- ionen utan dröjsmål till tillsynskollegiet överlämna den finansiella saneringsplan som dotterföretaget överlämnat till inspektionen för godkännande. Finansinspektionen ska även informera tillsynskollegiet om varje åtgärd som dotterföretaget ska vidta för att åter uppfylla minimikapitalkravet.</P>
<P class="p679 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av art 239.3 i Solvens <NOBR>II-direktivet</NOBR> följer att i de fall där minimikapitalkravet inte efterlevs ska den tillsyns- myndighet som auktoriserat dotterföretaget utan dröjsmål till tillsyns- kollegiet vidarebefordra den kortfristiga finansiella saneringsplan som framlagts av dotterföretaget för att, inom tre månader efter konstateran- det av att minimikapitalkravet inte efterlevts, återupprätta nivån på de medräkningsbara kapitalbasmedel som täcker minimikapitalkravet eller reducera sin riskprofil så att minimikapitalkravet uppfylls. Detta ska ske utan att det påverkar tillämpningen av artikel 139. Tillsynskollegiet ska även informeras om varje åtgärd som vidtas för att genomdriva mini- mikapitalkravet på dotterföretagsnivå.</P>
<P class="p1088 ft2">En bestämmelse motsvarande artikel 239.3 bör genomföras i lag.</P>
<P class="p1225 ft2">482</P>
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<P class="p1226 ft120"><SPAN class="ft115">18.3.12</SPAN><SPAN class="ft137">Hänskjutande till Europeiska försäkrings- och tjänstepensionsmyndigheten vid oenighet om ansökningar</SPAN></P>
<P class="p1227 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får hänskjuta en fråga som rör ansökan om särskild tillsynsordning till Europeiska försäkrings- och tjänstepensionsmyndigheten (Eiopa), om inspektionen inte inom tre månader kan komma överens med berörda behöriga myndigheter i frågan. Frågan får inte hänskjutas till Eiopa efter det att tremånadersperioden löpt ut eller ett gemensamt beslut har fattats.</P>
<P class="p1035 ft4">Om ett sådant ärende hänskjutits till Eiopa och det beslut som föreslås av en panel där avvisas, ska grupptillsynsmyndigheten fatta det slutliga beslutet.</P>
<P class="p116 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p84 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Av artikel 237.3 i Solvens II- direktivet, i den lydelse den fått genom omnibus </SPAN><NOBR><SPAN class="ft2">II-direktivet,</SPAN></NOBR><SPAN class="ft2"> följer av första stycket att om någon av de berörda tillsynsmyndigheterna inom den period på tre månader som avses i artikel 237.2 har hänskjutit ärendet till Eiopa i enlighet med artikel 19 i förordning (EU) nr 1094/2010, ska grupptillsynsmyndigheten uppskjuta sitt beslut och invänta ett eventuellt beslut som får fattas av Eiopa i enlighet med artikel 19.3 i den förordningen, och ska fatta sitt beslut i enlighet med Eiopas beslut. Beslutet ska betraktas som avgörande och ska tillämpas av de berörda tillsynsmyndigheterna. Eiopa ska enligt artikel 237.3 andra stycket fatta sitt beslut inom en månad. Ärendet får inte hänskjutas till Eiopa efter det att tremånadersperioden har löpt ut, eller efter det att ett gemensamt beslut har fattats. Enligt artikel 237.3 tredje stycket gäller att om det beslut som föreslås av panelen i enlighet med artiklarna 41.2 och 41.3 samt 44.1.3 i förordning (EU) nr 1094/2010 avvisas ska grupptillsynsmyndigheten fatta det slutliga beslutet. Beslutet ska betraktas som avgörande och ska tillämpas av de berörda tillsynsmyndigheterna. Denna tremånadersperiod ska anses utgöra förlikningsperiod i den mening som avses i artikel 19.2 i den förordningen.</SPAN></P>
<P class="p1228 ft4">En bestämmelse motsvarande artikel 237.3 bör genomföras i lag med undantag för den första meningen i direktivartikelns andra stycke som endast riktar sig till Eiopa och som därför inte ska genomföras i nationell rätt.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">483</P>
</DIV>
</DIV>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">484</P>
</DIV>
<DIV id="id_2">
<P class="p1229 ft120"><SPAN class="ft115">18.3.13</SPAN><SPAN class="ft160">Hänskjutande till Europeiska försäkrings- och tjänstepensionsmyndigheten vid oenighet om åtgärdsförslag</SPAN></P>
<P class="p1230 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får hänskjuta ärendet till Europeiska försäkrings- och tjänstepensionsmyndigheten (Eiopa), om inspektionen inte i angiven tid kan komma överens med grupptillsyns- myndigheten</P>
<P class="p797 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft28">om ett förslag om kapitaltillägg eller beräkning av solvenskapi- talkrav enligt standardformeln,</SPAN></P>
<P class="p797 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft126">om ett förslag att ersätta en undergrupp av parametrar eller att besluta om kapitaltillägg för dotterföretaget utöver det solvens- kapitalkrav som framkommer med tillämpning av standardformeln,</SPAN></P>
<P class="p797 ft4"><SPAN class="ft2">3.</SPAN><SPAN class="ft127">om godkännande eller förlängning av en åtgärdsplan då solvens- kapitalkravet inte uppfylls, eller</SPAN></P>
<P class="p797 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft92">om godkännande av föreslagna åtgärder vid försämring av de ekonomiska förhållandena i ett dotterföretag.</SPAN></P>
<P class="p797 ft2">Om Finansinspektionen är grupptillsynsmyndighet och inte i angiven tid kan komma överens om ett sådant åtgärdsförslag med den behöriga myndighet som auktoriserat en <NOBR>EES-försäkringsgivare</NOBR> som är ett dotterföretag och som omfattas av särskild tillsynsordning, får inspektionen hänskjuta ärendet till Eiopa.</P>
<P class="p798 ft4">Gäller ärendet ett förslag enligt 1 eller 2 ovan får det hänskjutas till Eiopa inom en månad från inspektionens förslag. Finansinspektionen får inte hänskjuta ett ärende enligt 2 eller 3 ovan till Eiopa om det är en krissituation och inte heller efter det att fyramånadersperioden eller enmånadsperioden inom vilken överenskommelse ska träffas inom tillsynskollegiet löpt ut.</P>
<P class="p610 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p84 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p743 ft2"><SPAN class="ft46">Skälen för regeringens förslag</SPAN>: Av artikel 238.5 i Solvens II- direktivet i den lydelse artikeln fått genom omnibus <NOBR>II-direktivet</NOBR> framgår att om tillsynsmyndigheten och grupptillsynsmyndigheten är av skiljaktig mening angående förslag som avses i artikel <NOBR>238.2–238.4</NOBR> får endera tillsynsmyndigheten inom en månad från tillsynsmyndighetens förslag hänskjuta ärendet till Eiopa och begära myndighetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010. I det fallet får Eiopa agera i enlighet med de befogenheter den tilldelats i den artikeln, och ska fatta sitt beslut inom en månad från hänskjutandet. Denna period på en månad ska anses utgöra förlikningsperioden i den mening som avses i artikel 19.2 i den förordningen. Frågan får inte hänskjutas till Eiopa efter det att tidsfristen har löpt ut, eller efter det att en överenskommelse har uppnåtts inom tillsynskollegiet i enlighet med artikel 238.4. Den tillsynsmyndighet som har auktoriserat detta dotterföretag ska uppskjuta</P>
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<P class="p117 ft4">sitt beslut och invänta ett eventuellt beslut som kan fattas av Eiopa i Prop. 2015/16:9 enlighet med artikel 19 i den förordningen, och ska fatta sitt beslut i</P>
<P class="p26 ft2">enlighet med Eiopas beslut.</P>
<P class="p122 ft2">Det beslutet ska betraktas som avgörande och ska tillämpas av de berörda tillsynsmyndigheterna. Beslutet ska innehålla en fullständig motivering. Beslutet ska översändas till dotterföretaget och till tillsyns- kollegiet.</P>
<P class="p122 ft2">Av artikel 239.4 i Solvens <NOBR>II-direktivet</NOBR> i den lydelse artikeln fått genom omnibus <NOBR>II-direktivet,</NOBR> framgår att tillsynsmyndigheten eller grupptillsynsmyndigheten får hänskjuta ärendet till Eiopa och begära myndighetens hjälp i enlighet med artikel 19 i förordning (EU) nr 1094/2010 när de är av skiljaktiga meningar</P>
<P class="p1231 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft161">om godkännandet av återhämtningsplanen, inklusive varje förläng- ning av denna, inom den fyramånadersperiod som avses i 239.1, eller</SPAN></P>
<P class="p1232 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">om godkännandet av de föreslagna åtgärderna inom den period på en månad som avses i 239.2.</SPAN></P>
<P class="p122 ft2">I de fallen får Eiopa agera i enlighet med de befogenheter den tilldelats genom den artikeln, och ska fatta sitt beslut inom en månad från hän- skjutandet.</P>
<P class="p568 ft2">Ärendet får inte hänskjutas till Eiopa</P>
<P class="p1233 ft4"><SPAN class="ft2">1.</SPAN><SPAN class="ft161">efter det att den period på fyra månader respektive en månad som avses i 239.4 första stycket har löpt ut,</SPAN></P>
<P class="p1232 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft90">efter det att en överenskommelse har nåtts inom tillsynskollegiet i enlighet med 239.1 andra stycket eller 239.2 andra stycket,</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">i krissituationer som avses i 239.2.</SPAN></P>
<P class="p122 ft2">En gemensam bestämmelse motsvarande artiklarna 238.5 och 239.4 bör genomföras i lag bortsett från de delar som uteslutande riktar sig till Eiopa och som därför inte ska genomföras.</P>
<P class="p283 ft4">En särskild bestämmelse om Finansinspektionens skyldighet att skjuta upp sitt beslut om hänskjutande skett bör genomföras. Se följande avsnitt angående denna bestämmelse som motsvarar artiklarna 237.3, 238.5 andra och tredje styckena samt 239.4.</P>
<P class="p1234 ft123"><SPAN class="ft115">18.3.14</SPAN><SPAN class="ft146">Finansinspektionen ska skjuta upp sitt beslut om hänskjutande skett</SPAN></P>
<P class="p1068 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett ärende inom ramen för särskild tillsyns- ordning hänskjutits till Europeiska försäkrings- och tjänstepensions- myndigheten (Eiopa), ska Finansinspektionen skjuta upp sitt beslut och invänta det beslut som Eiopa kan komma att fatta. Finans- inspektionen ska följa ett beslut i saken från Eiopa.</P>
<TABLE cellpadding=0 cellspacing=0 class="t126">
<TR>
<TD class="tr4 td356"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ens förslag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">det.</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">485</P></TD>
</TR>
<TR>
<TD class="tr49 td356"><P class="p18 ft48"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_486">
<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artiklarna 237.3, 238.5 andra och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tredje styckena och 239.4 femte stycket i Solvens <NOBR>II-direktivet,</NOBR> i den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">lydelse artiklarna fått genom omnibus <NOBR>II-direktivet,</NOBR> framgår på samma</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">sätt i alla tre artiklarna att om hänskjutande skett till Eiopa ska grupp-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsynsmyndigheten respektive den tillsynsmyndighet som har auktori-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">serat det berörda dotterföretaget uppskjuta sitt beslut och invänta ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">eventuellt beslut som får fattas av Eiopa i enlighet med artikel 19.3 i den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">förordningen. Det framgår även att den myndigheten ska fatta sitt beslut i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">enlighet med Eiopas beslut.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">En bestämmelse motsvarande artiklarna 237.3, 238.5 andra och tredje</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">styckena samt 239.4 femte stycket bör genomföras i lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">När det gäller artiklarna 238 och 239 finns även krav på att beslutet ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">innehålla en fullständig motivering och att det ska översändas till</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">dotterföretaget och till tillsynskollegiet. Detta och vissa andra</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">bestämmelser i artiklarna bör, som <SPAN class="ft3">Lagrådet </SPAN>har pekat på, framgå av lag.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">18.3.15 Upphörande av särskild tillsynsordning</P>
<P class="p845 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen ska besluta att ett tillstånd att omfattas av en särskild tillsynsordning ska upphöra att gälla, om villkoret att dotterföretaget omfattas av moderföretagets riskhanteringsprocesser och mekanismer för internkontroll samt att de berörda behöriga myndigheterna har konstaterat att moderföretaget utövar en ansvarsfull ledning över dotterföretaget inte uppfylls och bristen inte åtgärdas inom rimlig tid eller någon annat av villkoren för beslutet inte längre är uppfyllda.</P>
<P class="p973 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p562 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inga synpunkter på förslaget.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 240.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> följer att det som föreskrivs i artiklarna 238 och 239 ska upphöra att gälla i följande fall:</P>
<P class="p556 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft90">om det villkor som avses i artikel 236 a inte längre uppfylls.</SPAN></P>
<P class="p1235 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft161">om det villkor som avses i artikel 236 b inte längre uppfylls och gruppen inte på nytt uppfyller villkoret inom rimlig tid, eller</SPAN></P>
<P class="p556 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft90">om villkoren i artikel 236 c och d inte längre uppfylls.</SPAN></P>
<P class="p506 ft2">En bestämmelse motsvarande artikel 240.1 första stycket bör genom- föras i lag. Av denna bör det framgå att Finansinspektionen ska besluta att ett tillstånd att omfattas av en särskild tillsynsordning ska upphöra att gälla, om villkoret att dotterföretaget omfattas av moderföretagets riskhanteringsprocesser och mekanismer för internkontroll samt att de berörda behöriga myndigheterna har konstaterat att moderföretaget utövar en ansvarsfull ledning över dotterföretaget inte uppfylls och bristen inte åtgärdas inom rimlig tid eller någon annat av villkoren för</P>
<P class="p666 ft13">beslutet inte längre är uppfyllda</P>
<P class="p26 ft2">486</P>
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<P class="p1236 ft123">18.3.16 Omedelbar underrättelse i de fall då den särskilda <SPAN class="ft163">Prop. 2015/16:9 </SPAN>tillsynsordningen har upphört</P>
<P class="p946 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>När Finansinspektionen är grupptillsynsmyn- dighet, ska inspektionen omedelbart underrätta den berörda behöriga myndigheten och moderföretaget om den särskilda tillsynsordningen har upphört på grund av att ett visst angivet villkor inte längre är uppfyllt.</P>
<P class="p1237 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p511 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p511 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsentligt med regeringens förslag.</SPAN></P>
<P class="p511 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p511 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 240.1 andra stycket i Solvens <NOBR>II-direktivet</NOBR> följer att om det villkor som avses i artikel 236 a inte längre uppfylls ska grupptillsynsmyndigheten om myndigheten, efter samråd med tillsynskollegiet, beslutar att inte längre låta dotterföretaget ingå i den grupptillsyn den utför, omedelbart underrätta den berörda till- synsmyndigheten och moderföretaget.</P>
<P class="p80 ft4">En bestämmelse motsvarande artikel 240.1 andra stycket bör genom- föras i lag. Skyldigheten för Finansinspektionen att samråda innan ett sådant beslut följer även av artikel 214.2 som genomförs i annat sammanhang.</P>
<P class="p1238 ft120"><SPAN class="ft115">18.3.17</SPAN><SPAN class="ft137">Moderföretagets åtgärder vid bristande uppfyllelse av villkoren för särskild tillsynsordning</SPAN></P>
<P class="p1239 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Moderföretaget för ett dotterföretag som omfattas av särskild tillsynsordning i vissa angivna fall ska ansvara för att förutsättningarna för att omfattas av särskild tillsynsordning är uppfyllda. Om villkoren inte är uppfyllda, ska moderföretaget utan dröjsmål underrätta Finansinspektionen, om inspektionen är grupptillsynsmyndighet, och den berörda behöriga myndigheten för dotterföretaget. Moderföretaget ska även lägga fram en plan för att åtgärda den bristande uppfyllelsen inom rimlig tid.</P>
<P class="p1240 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p1241 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p1241 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p1241 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p1242 ft2">487</P>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 240.1 tredje stycket i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Solvens <NOBR>II-direktivet</NOBR> följer att i fall enligt artikel 236 <NOBR>b–d</NOBR> ska moderföre-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">taget ansvara för att se till att villkoren uppfylls fortlöpande. Om vill-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">koren inte efterlevs, ska moderföretaget utan dröjsmål underrätta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">grupptillsynsmyndigheten och tillsynsmyndigheten för det berörda</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">dotterföretaget. Moderföretaget ska lägga fram en plan för att återställa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">efterlevnaden inom rimlig tid.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">En bestämmelse motsvarande artikel 240.1 tredje stycket bör</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">genomföras i lag.</P></TD>
</TR>
</TABLE>
<P class="p1243 ft123">18.3.18 Finansinspektionens kontroll av villkoren för särskild tillsynsordning</P>
<P class="p759 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>När Finansinspektionen är grupptillsynsmyn- dighet, ska inspektionen minst en gång per år kontrollera att vissa villkor som gäller för en särskild tillsynsordning är uppfyllda. Inspektionen ska även kontrollera detta på begäran av en berörd behörig myndighet, om den myndigheten har skäl att befara att något av villkoren inte längre uppfylls. Om Finansinspektionen vid kontroll finner brister i uppfyllelsen, ska inspektionen kräva att moderföretaget lägger fram en plan för att åtgärda bristen inom rimlig tid.</P>
<P class="p1244 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering- ens förslag.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 240.1 fjärde och femte styckena i Solvens <NOBR>II-direktivet</NOBR> följer att grupptillsynsmyndigheten utan att det påverkar tillämpningen av tredje stycket i samma artikel minst en gång per år på eget initiativ ska kontrollera att villkoren i artikel 236 <NOBR>b–d</NOBR> fortfarande efterlevs. Grupptillsynsmyndigheten ska också genomföra sådan kontroll på begäran av den berörda tillsynsmyndigheten, om denna har betydande skäl att befara att något av villkoren inte längre efterlevs. Om brister påvisas under kontrollen, ska grupptillsynsmyndigheten kräva att moderföretaget lägger fram en plan för att återställa efterlevnaden inom rimlig tid.</P>
<P class="p679 ft31">En bestämmelse motsvarande artikel 240.1 fjärde och femte styckena bör genomföras i lag.</P>
<P class="p725 ft114">18.3.19 Bristande villkorsuppfyllelse</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om Finansinspektionen efter att ha rådfrågat tillsynskollegiet bedömer att en plan som lagts fram av ett moderföretag är otillräcklig eller om en sådan plan inte genomförs i</P>
<P class="p1174 ft13">rimlig tid, ska inspektionen betrakta detta som bristande uppfyllelse av</P>
<P class="p26 ft2">488</P>
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<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p101 ft2">villkoren för särskild tillsynsordning och omedelbart underrätta den</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td369"><P class="p101 ft2">berörda behöriga myndigheten.</P></TD>
<TD class="tr24 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td234"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med regering-</P></TD>
<TD class="tr4 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ens förslag.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">mot det.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">det</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Av artikel 240.1 sjätte stycket i</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> följer att om grupptillsynsmyndigheten, efter att ha</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">rådfrågat tillsynskollegiet, bedömer att den plan som avses i artikel 240.1</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tredje eller femte stycket är otillräcklig eller senare finner att den inte</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">genomförs inom överenskommen tid, ska den dra slutsatsen att det</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">villkor som avses i artikel 236 <NOBR>b–d</NOBR> inte längre efterlevs och omedelbart</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">underrätta den berörda tillsynsmyndigheten om detta.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2">En bestämmelse motsvarande artikel 240.1 sjätte stycket bör genom-</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr28 td355"><P class="p18 ft2">föras i lag.</P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1245 ft123"><SPAN class="ft115">18.3.20</SPAN><SPAN class="ft146">Ny ansökan för det fall att ett tillstånd att omfattas av en särskild tillsynsordning upphört att gälla</SPAN></P>
<P class="p740 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelsen i artikel 240.2 i Solvens II- direktivet bör inte genomföras särskilt. Bestämmelsen innebär att om ett tillstånd att omfattas av en särskild tillsynsordning upphört att gälla för att villkoren för beslutet inte längre är uppfyllda, får moderföretaget lämna in en ny ansökan om tillstånd till att dotterföretaget ska omfattas av särskild tillsynsordning.</P>
<P class="p673 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Utredning lämnar inte något lagförslag i denna del.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">avviker från regeringens bedömning, eftersom det innebär en särskild reglering av kravet på ny tillståndsansökan.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det</P>
<P class="p67 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Av artikel 240.2 i Solvens II- direktivet följer att den ordning som föreskrivs i artiklarna 238 och 239 ska tillämpas på nytt om moderföretaget lämnar in en ny ansökan och erhåller ett gynnsamt beslut enligt förfarandet i artikel 237.</SPAN></P>
<P class="p502 ft4"><SPAN class="ft47">Lagrådet </SPAN>menar att det som sägs i paragrafen i lagrådsremissen om ny ansökan för det fall att ett tillstånd att omfattas av en särskild tillsynsordning upphört att gälla är självklart. Lagrådet förordar att den utgår. Regeringen delar den bedömningen.</P>
<P class="p1246 ft2">489</P>
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<TABLE cellpadding=0 cellspacing=0 class="t101">
<TR>
<TD class="tr1 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr1 td355"><P class="p18 ft114">18.3.21 Tillämplig lag vid prövningen av ansökningar</P></TD>
</TR>
<TR>
<TD class="tr49 td90"><P class="p18 ft48"> </P></TD>
<TD class="tr55 td351"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD class="tr28 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>När Finansinspektionen prövar en ansökan om</P></TD>
</TR>
<TR>
<TD class="tr26 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td353"><P class="p101 ft2">särskild tillsynsordning tillämpas svensk rätt. Inspektionen får dock</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td353"><P class="p101 ft2">även tillämpa bestämmelser som enligt författningar i en annan stat</P></TD>
</TR>
<TR>
<TD class="tr23 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td353"><P class="p101 ft2">inom EES gäller för en sådan ansökan. När ansökan har lämnats in till</P></TD>
</TR>
<TR>
<TD class="tr26 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td353"><P class="p101 ft2">inspektionen gäller detta dock bara om det är nödvändigt för en</P></TD>
</TR>
<TR>
<TD class="tr28 td374"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td353"><P class="p101 ft2">effektiv tillsyn över försäkringsföretag eller <NOBR>EES-försäkringsgivare.</NOBR></P></TD>
</TR>
<TR>
<TD class="tr41 td374"><P class="p18 ft33"> </P></TD>
<TD class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningen </SPAN>har inte något motsvarande förslag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">väsentligt med regeringens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p43 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Frågan om tillämplig lag är inte</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">reglerad i Solvens <NOBR>II-direktivet.</NOBR> Det bör dock i lag införas en bestämmel-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">se som reglerar den frågan samt anger i vilken utsträckning utländsk lag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">får tillämpas.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att behovet av en sådan bestämmelse kan ifrågasättas</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">och förordar att den övervägs ytterligare. I övrigt hänvisar Lagrådet till</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">vad som anförts i yttrandet i anslutning till bestämmelsen om tillämplig</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">lag vid prövningen av en tillståndsansökan (se avsnitt 18.1.10). Av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">samma skäl som anges där anser regeringen att bestämmelsen bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">behållas.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p43 ft2">Sammanfattningsvis bör det föras in bestämmelser i FRL som innebär</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">följande. När Finansinspektionen prövar en ansökan om särskild tillsyns-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">ordning tillämpas svensk rätt. Inspektionen får dock även tillämpa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td355"><P class="p18 ft2">bestämmelser som enligt författningar i en annan stat inom EES gäller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">för en sådan ansökan. När ansökan har lämnats in till inspektionen gäller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td355"><P class="p18 ft2">detta dock bara om det är nödvändigt för en effektiv tillsyn över</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td355"><P class="p18 ft2">försäkringsföretag eller <NOBR>EES-försäkringsgivare.</NOBR></P></TD>
</TR>
</TABLE>
<P class="p1247 ft123">18.3.22 Beslut av behörig myndighet inom EES eller av tillsynskollegiet</P>
<P class="p851 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Det bör inte införas någon generell bestämmelse om att ett beslut som fattats av en behörig myndighet inom EES efter en överenskommelse med anledning av en ansökan eller ett förslag inom ramen för den särskilda tillsynsordningen ska gälla i Sverige.</P>
<P class="p1088 ft2"><SPAN class="ft46">Utredningen </SPAN>gör inte någon motsvarande bedömning.</P>
<P class="p562 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p565 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">avviker från regeringens bedömning, eftersom det föreslås en generell bestämmelse om att ett beslut som fattats av en behörig myndighet inom EES efter en överenskommelse med anledning av en ansökan eller ett förslag inom ramen för den särskilda tillsynsordningen ska gälla i Sverige.</SPAN></P>
<P class="p225 ft2">490</P>
</DIV>
<DIV id="page_491">
<P class="p769 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot Prop. 2015/16:9 det</P>
<P class="p1248 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> finns bestämmelser om vilken verkan ett beslut av en behörig myndighet inom EES eller av tillsynskollegiet ska ha (se artiklarna 237.5, 237.6, 238.5 och 239.4). </SPAN><SPAN class="ft3">Lagrådet </SPAN><SPAN class="ft2">har anfört att dessa bestämmelser gäller såväl beslut av tillsynskollegiet som beslut som fattats av andra länders tillsynsmyndigheter. När det gäller beslut av andra länders myndigheter omfattas i vissa fall även beslut som fattats utan en föregående överenskommelse i kollegiet. De nämnda direktivbestämmelserna synes enligt Lagrådet inte vara fullt ut genomförda i det lämnade lagförslaget. Regeringen instämmer i Lagrådets uppfattning och anser att det är lämpligare att genomföra återstående delar av artiklarna i de materiella bestämmelserna (se avsnitt 18.3.12 och 18.3.13 samt författningskom- mentaren) i stället för att ha en generell reglering då den riskerar att skapa oklarheter.</SPAN></P>
<P class="p1249 ft1">19 Specialföretag</P>
<P class="p671 ft34"><SPAN class="ft84">19.1</SPAN><SPAN class="ft133">Bakgrund</SPAN></P>
<P class="p65 ft3">Allmänt om värdepapperisering på kreditinstitutsområdet</P>
<P class="p752 ft2">Värdepapperisering på kreditinstitutsområdet är ett förfarande som innebär att relativt homogena tillgångar med förutsägbara betalnings- flöden omvandlas till obligationer eller andra lätt omsättningsbara värde- papper. Genom att föra ihop ett stort antal homogena lån är det möjligt att med utgångspunkt i historiska data beräkna det betalningsflöde som lånestocken förväntas generera. Det förväntade betalningsflödet kan därefter prissättas och emitteras som obligationer, för vilka säkerheterna kan utgöras av betalningsflöden, kreditförstärkande åtgärder och pant- rätter. I stort sett alla fordringar går att värdepapperisera, men lån med panträtt i fastigheter är den mest förekommande typen.</P>
<P class="p673 ft2">Med värdepapperisering brukar närmare åsyftas en mer specialiserad verksamhet där ett företag (originatorn) säljer en lånestock till en juridisk person (specialföretaget) som ger ut värdepapper för att finansiera sitt förvärv. Specialföretaget har enbart till syfte att äga dessa fordringar samt förmedla betalningsflödena från kredittagarna till de som investerat i värdepapperen och företaget överlåter ofta sin administration till ett annat företag (serviceföretaget). Det är oftast originatorn som tar på sig denna uppgift, eftersom det möjliggör en bibehållen kundkontakt med kredittagarna. Investerarna kräver ofta att specialföretagets kreditvär- dighet förstärks genom någon form av kreditförstärkande åtgärd, t.ex. att ett försäkringsbolag garanterar specialföretagets kreditvärdighet. Vanligen är ett ratinginstitut involverat i en värdepapperiseringstrans- aktion för att bedöma specialföretagets kreditvärdighet och de legala förutsättningarna för transaktionen. De obligationer som specialföretaget ger ut kan därmed åsättas en rating.</P>
<P class="p955 ft2">491</P>
</DIV>
<DIV id="page_492">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2">Något förenklat möjliggjorde de regler om kapitaltäckning som gällde</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">före den 30 juni 2011 rörande värdepapperisering att en originator – som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">i samband med värdepapperiseringen har överfört en betydande kredit-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">risk till tredje part – från beräkningen av sina riskvägda exponerings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">belopp kunde undanta de exponeringar som har värdepapperiserats. Den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">finansiella kris som uppstod hösten 2008 visade på brister i denna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">reglering. Vid traditionell kreditgivning finns det ett uppenbart incita-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ment för kreditgivaren att kontrollera och övervaka sina lämnade</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">krediter, eftersom kreditgivaren behåller den risk som uppstår vid</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">kreditgivningen. När krediter värdepapperiseras riskerar detta incitament</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att försvagas, eftersom kreditrisken i dessa fall kan överföras till en tredje</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">part – den som investerar i värdepapperiseringen. En sådan försvagning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">av kreditgivarens incitament att kontrollera riskerna i sin kreditgivning</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">riskerar att i förlängningen leda till en försämrad kreditkvalitet. Dess-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">utom visade erfarenheterna från finanskrisen att investeringar i värdepap-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">periseringar har skett utan att det har funnits tillräcklig kunskap om de</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">risker som varit förknippade med investeringen.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Från den 30 juni 2011 gällde i kapitaltäckningshänseende översiktligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">följande. Ett kreditinstitut får exponera sig mot en värdepapperisering</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bara om originatorn, det medverkande institutet eller den ursprunglige</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">långivaren meddelat kreditinstitutet att ett ekonomiskt intresse kommer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att behållas i värdepapperiseringen. Beräkning av det ekonomiska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">intresset får i vissa fall göras på gruppnivå. Ett kreditinstitut ska innan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">det investerar i en värdepapperisering noggrant undersöka värdepapperi-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">seringen och dess underliggande exponeringar. Därefter ska kreditinsti-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">tutet fortlöpande övervaka utvecklingen av värdepapperiseringsposi-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tionen. Medverkande institut och kreditinstitut som är originator ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillämpa samma kriterier för kreditgivning på exponeringar som ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">värdepapperiseras som de tillämpar på exponeringar som utgör egna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">positioner. Investerare och framtida investerare ska ges tillgång till all</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">relevant information om en värdepapperisering (se prop. 2010/11:110).</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Dessa regler har sedan ändrats genom genomförandet av kapitaltäck-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">ningsdirektivet<SPAN class="ft35">26 </SPAN>och beslutet om tillsynsförordningen<SPAN class="ft35">27</SPAN>. I skälen i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">tillsynsförordningen sägs att för att säkerställa att kapitalkravet för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">institut i tillräcklig utsträckning beaktar risker och riskreducering i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">samband med institutens verksamheter och investeringar inom</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">värdepapperisering är det nödvändigt att införa bestämmelser om en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">riskkänslig och stabilitetsmässigt sund behandling av sådana</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">verksamheter och investeringar (se även i övrigt skäl 50 och exempelvis</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bestämmelserna i artikel 32 i förordningen). De lagändringar som syftar</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p19 ft2">till att genomföra kapitaltäckningsdirektivet och som bedömts</P></TD>
</TR>
</TABLE>
<P class="p1250 ft41"><SPAN class="ft51">26 </SPAN>Europaparlamentets och rådets direktiv 2013/36/EU av den 26 juni 2013 om behörighet att utöva verksamhet i kreditinstitut och om särskild tillsyn av kreditinstitut och värdepappersföretag, om ändring av direktiv 2002/87/EG och om upphävande av direktiv 2006/48/EG och 2006/49/EG.</P>
<P class="p1251 ft107"><SPAN class="ft112">27 </SPAN>Europaparlamentets och rådets förordning (EU) nr 575/2013 av den 26 juni 2013 om tillsynskrav för kreditinstitut och värdepappersföretag och om ändring av förordning (EU)</P>
<P class="p666 ft43">nr 648/2012.</P>
<P class="p26 ft2">492</P>
</DIV>
<DIV id="page_493">
<DIV>
<DIV id="id_1">
<P class="p242 ft31">nödvändiga med anledning av tillsynsförordningen trädde i kraft den 2 augusti 2014.</P>
<P class="p225 ft3">Allmänt om värdepapperisering på försäkringsområdet</P>
<P class="p844 ft2">Anledningen till att Solvens <NOBR>II-direktivet</NOBR> innehåller en särskild reglering för specialföretag på försäkringsområdet är att dessa företag bedriver en liknande, men ändå till viss del annan verksamhet än traditionella återförsäkringsföretag. Specialföretagens verksamhet är betydelsefull för försäkringsföretagen som ett alternativ till återförsäkring, eftersom den tillför ytterligare kapacitet när återförsäkring genom mer traditionella kanaler är begränsad. Dessa företag spelar således en väsentlig roll när det gäller att främja olika riskhanteringslösningar för försäkringsföretag, men även för återförsäkringsföretag. De risker som är förknippade med att använda ett specialföretags verksamhet för ett försäkringsföretag innebär dock att det behövs relevanta rörelse- och tillsynsregler för att skydda försäkringstagarna, men även för att undvika systemrisker.</P>
<P class="p132 ft2">På försäkringsområdet har värdepapperiseringslösningar i huvudsak använts för att omvandla försäkringsportföljer som innehåller katastrof- risker till värdepapper – oftast obligationer – vilka säljs till den traditio- nella kapitalmarknaden. Även andra finansieringsmekanismer förekom- mer dock. För investerarna på denna marknad har katastrofobligationen den fördelen att det inte föreligger något samband mellan naturkata- strofer (försäkringsrisk) och händelser på finansmarknaden (kreditrisk).</P>
<P class="p136 ft22">Tillvägagångssättet för hanteringen av dessa katastrofrisker är oftast att ett försäkringsföretag bildar ett specialföretag som i sin tur upprättar ett i huvudsak konventionellt återförsäkringskontrakt mellan specialföretaget och försäkringsföretaget. Avtalet innebär således att specialföretaget övertar försäkringsrisker från försäkringsföretaget. Specialföretaget får i enlighet med avtalet en premie av försäkringsföretaget och emitterar samtidigt en högriskobligation på kapitalmarknaden (eller använder någon annan finansieringsmekanism). Investerare är i dessa fall normalt stora institutionella köpare. Katastrofobligationerna löper normalt under ett till fyra år. Inkomsterna från emissionen placeras av specialföretaget i säkra kortfristiga värdepapper och avkastningen på denna placering – tillsammans med premien som försäkringsföretaget ursprungligen har betalat – används för att betala räntan till obligationsinnehavarna. Avkastningen på obligationerna är normalt hög.</P>
<P class="p470 ft2">Den slutliga betalningen till investeraren är normalt beroende av om en specificerad händelse inträffar eller hur värdet utvecklas på ett index av naturkatastrofrisker. Om ingen händelse inträffar som utlöser ett försäkringsfall, löser specialföretaget in obligationen till fullt värde tillsammans med den sista räntebetalningen. Om försäkringsfall inträffar, betalar specialföretaget till försäkringsföretaget i enlighet med återför- säkringsavtalet. Resterande belopp betalas till investeraren.</P>
<P class="p132 ft4">Sammanfattningsvis kan sägas att för ett försäkringsföretag ligger en stor fördel i att företaget – i motsats till vad som gäller vid traditionell återförsäkring – inte löper någon kreditrisk eftersom hela ”skadan”, dvs. beloppet från obligationsköparna betalas ut i förskott. Om försäkringsfall inträffar, minskar obligationens värde i motsvarande grad. Om å andra</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">493</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_494">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">494</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft31">sidan någon skada inte uppstår, har investeraren normalt haft en överav- kastning motsvarande premien för det ursprungliga skyddet.</P>
<P class="p225 ft3">Nuvarande reglering av specialföretag på försäkringsområdet</P>
<P class="p841 ft2">I samband med genomförandet av återförsäkringsdirektivet – som inne- höll en option för medlemsstaterna att tillåta specialföretag att etablera sig på deras territorium – gjordes bedömningen att det inte då borde införas några särbestämmelser för specialföretag (se prop. 2007/08:40 s. 122). Skälet till detta var att det inte bedömdes föreligga något starkt behov av sådana företag i Sverige, eftersom sådan verksamhet som är typisk för specialföretag kan bedrivas av ett återförsäkringsbolag inom ramen för gällande och då föreslagna regler i FRL. Det uteslöts dock inte att frågan kunde komma att omprövas i ett senare sammanhang. För att genomföra återförsäkringsdirektivets bestämmelser om användning av utestående belopp från specialföretag för skuldtäckning infördes dock en definition av specialföretag (se 1 kap. 12 § 4 samt 6 kap. 3 § 14 och 34 § 3 FRL).</P>
<P class="p130 ft3">Solvens <NOBR>II-direktivet</NOBR></P>
<P class="p842 ft2">Av Solvens <NOBR>II-direktivet</NOBR> framgår att ett specialföretag är ett företag som, utan att vara ett befintligt försäkrings- eller återförsäkringsföretag, och oavsett om det är ett eget bolag eller ej, övertar risker från försäkrings- eller återförsäkringsföretag och till fullo finansierar sin exponering för sådana risker genom inkomster från emissioner av skuldebrev eller någon annan finansieringsmekanism där återbetalningsrättigheterna för dem som tillhandahåller sådana lån eller en sådan finansieringsmekanism är efterställd ett sådant företags återförsäkringsskyldigheter (artikel 13.26). Ett specialföretag behöver således inte vara en juridisk person.</P>
<P class="p843 ft2">Enligt artikel 211.1 i Solvens <NOBR>II-direktivet</NOBR> ska medlemsstaterna tillåta specialföretag att etablera sig inom deras territorier, förutsatt att tillsyns- myndigheterna ger sitt förhandsgodkännande (tillstånd). Kommissionen ska, i syfte att säkerställa en harmoniserad behandling av specialföretag, anta genomförandeåtgärder för att fastställa ett tillstånds omfattning, obligatoriska villkor som ska ingå i alla ingångna avtal, lämplighetskrav för ägare och ledning, krav på sunda rutiner för administration och redovisning, adekvata rutiner för intern kontroll, krav för riskhante- ringen, informationskrav beträffande redovisning, uppgifter för stabili- tetstillsyn och statistik samt solvenskrav (artikel 211.2). Enligt artikel 211.3 ska specialföretag som har fått tillstånd före den 31 oktober 2012 omfattas av lagen i den medlemsstat som gett tillståndet. All ny verksam- het som ett specialföretag startar efter det datumet ska emellertid omfat- tas av artikel 211.1 och 211.2. Genomförandeåtgärderna har antagits i form av kommissionens delegerade förordning (EU) 2015/35. Vidare har kommissionen beslutat om bindande tekniska standarder beträffande specialföretag i form av en <NOBR>EU-förordning</NOBR> på nivå 2,5<SPAN class="ft35">28</SPAN>.</P>
<P class="p1252 ft152"><SPAN class="ft151">28 </SPAN>Kommissionens genomförandeförordning (EU) 2015/462 av den 19 mars 2015 om fastställande av tekniska standarder för genomförande avseende förfarandena för tillsynsmyndighetens godkännande av etablering av specialföretag, för samarbete och</P>
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<TD class="tr40 td89"><P class="p31 ft84">19.2</P></TD>
<TD class="tr40 td416"><P class="p29 ft34">Utgångspunkter för reglering av specialföretag <SPAN class="ft164">Prop. 2015/16:9</SPAN></P></TD>
</TR>
<TR>
<TD class="tr44 td89"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td416"><P class="p29 ft34">i svensk rätt</P></TD>
</TR>
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<P class="p907 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Specialföretag regleras i försäkringsrörel- selagen.</P>
<P class="p908 ft4">Solvens <NOBR>II-direktivet</NOBR> innehåller endast ett fåtal bestämmelser om specialföretag. Resterande bestämmelser om specialföretag finns i <NOBR>EU-förordningarna</NOBR> som är direkt tillämpliga i Sverige. I fråga om bestämmelserna i förordningarna som rör tillstånd, tillsyn och ingripande bör kompletterande nationella bestämmelser införas i försäkringsrörelselagen.</P>
<P class="p685 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p67 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p67 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Som nämnts tidigare bedriver specialföretag en liknande verksamhet som traditionella återförsäkrings- bolag, som per definition räknas som försäkringsföretag och därmed omfattas av regleringen i FRL. Med hänsyn härtill bör specialföretag regleras i den lagen.</SPAN></P>
<P class="p67 ft2">Direktivet innehåller endast en artikel (artikel 211.1), som behöver genomföras i svensk rätt, nämligen att medlemsstaterna ska tillåta specialföretag att etablera sig inom deras territorier, förutsatt att tillsyns- myndigheterna ger sitt godkännande. Resterande bindande bestämmelser om specialföretag finns i kommissionens delegerade förordning (EU) 2015/35, se artikel 211.2, och i kommissionens genomförandeförordning (EU) 2015/462. Som <SPAN class="ft3">Lagrådet </SPAN>har efterlyst bör en analys av bestämmelserna i dessa två <NOBR>EU-förordningar</NOBR> presenteras. Detta för att kunna bedöma vilka kompletterande bestämmelser i FRL som är nödvändiga.</P>
<P class="p673 ft2">Förutsättningarna för <SPAN class="ft3">tillstånd </SPAN>att bedriva verksamhet som special- företag framgår av kommissionens delegerade förordning (EU) 2015/35. I artikel 318 i den delegerade förordningen preciseras vilka villkor som ska vara uppfyllda för att ett specialföretag ska kunna få auktorisation. Där preciseras krav på avgränsning av företagets verksamhet (a), att likvidationsförfaranden i försäkringsföretag från vilka specialföretaget övertar risker inte får påverka sistnämnt företags solvens negativt (b), att de avtalsarrangemang som gäller överföring av risker från ett försäkringsföretag till specialföretaget och specialföretagets investeringar i tillgångar uppfyller vissa villkor, preciserade i artikel <NOBR>319–321</NOBR> i förordningen (c), att ledningen uppfyller kraven enligt artikel 322 i förordningen (d), att ägarna uppfyller kraven enligt artikel 323 i</P>
<P class="p1253 ft107">informationsutbyte mellan tillsynsmyndigheter när det gäller specialföretag samt för att fastställa format och mallar för de uppgifter som specialföretagen ska rapportera i enlighet</P>
<P class="p523 ft97">med Europaparlamentets och rådets direktiv 2009/138/EG.</P>
<P class="p62 ft2">495</P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">förordningen (e), att det finns ett effektivt system för företagsstyrning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">enligt artikel 324 i förordningen (f), att specialföretaget är i stånd att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">uppfylla kravet på tillsynsrapportering enligt artikel 325 i förordningen</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">och att specialföretaget uppfyller solvenskraven i artikel 326 i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förordningen. För att <NOBR>EU-förordningarna</NOBR> ska kunna tillämpas och få</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genomslag i svensk rätt behövs det emellertid kompletterande</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">bestämmelser i FRL när det gäller prövning av bolagsordning och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">stadgar. Det bör även förtydligas att krav ställs på att den planerade</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">verksamheten kan antas komma att uppfylla kraven enligt</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">bestämmelserna försäkringsrörelselagen och andra författningar som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">reglerar specialföretagets verksamhet. I sammanhanget bör nämnas att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kommissionens genomförandeförordning (EU) 2015/462 innehåller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vilket förfarande som ska följa vid beviljande av tillsynsmyndighetens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">godkännande av etablering av specialföretag (se artikel <NOBR>1–5</NOBR> i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genomförandeförordningen).</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Frågor om <SPAN class="ft3">tillsyn </SPAN>regleras endast i en artikel i kommissionens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">delegerade förordning (EU) 2015/35. I artikel 325.1 anges att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">medlemsstaterna får begära sådan information av specialföretaget som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">behövs för att kunna utöva tillsyn över företaget . I kommissionens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">genomförandeförordning (EU) 2015/462 finns endast bestämmelser om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynsrapportering (se artiklarna <NOBR>12–14).</NOBR> För att <NOBR>EU-förordningarna</NOBR> ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kunna tillämpas och få genomslag behöver det även i detta avseende</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">införas kompletterande bestämmelser i FRL. Det gäller närmare bestämt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regler om tillsynen och dess omfattning samt om registeringsmyndighet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Även frågan om avgifter till inspektionen bör regleras.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Bestämmelser om <SPAN class="ft3">ingripande </SPAN>finns enbart i kommissionens</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">genomförandeförordning (EU) 2015/462, och då endast i form av vad</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som kan eller ska utgöra grund för återkallelse (se artikel 6). Där</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">preciseras att en auktorisation får återkallas om specialföretaget inte</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">längre uppfyller de ursprungliga villkoren på vilka det godkändes att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företaget inrättades och om specialföretaget allvarligt har åsidosatt sina</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">förpliktelser enligt de bestämmelser det omfattas av (artikel 6.1). Vid</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">sistnämnd bedömning ska tillsynsmyndigheten betrakta det som allvarligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">åsidosättande av specialföretagets förpliktelser om företaget inte konstant</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">har uppfyllt kravet att vara fullt finansierat, och enligt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillsynsmyndighetens bedömning inte heller förmår rätta till denna brist</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">inom rimlig tid (artikel 6.2).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Det måste stå de enskilda medlemsstaterna fritt att härutöver besluta</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">om andra typer av ingripanden. Det bör därför införas kompletterande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bestämmelser om andra typer av ingripandeformer i FRL utöver nu</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">beskrivna återkallelsegrunder i genomförandeförordningen (se närmare</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">nedan i avsnitt 19.5.2)..</P></TD>
</TR>
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<P class="p1172 ft34"><SPAN class="ft84">19.3</SPAN><SPAN class="ft139">Tillstånd</SPAN></P>
<P class="p1254 ft114"><SPAN class="ft115">19.3.1</SPAN><SPAN class="ft134">Tillståndsplikt</SPAN></P>
<P class="p1255 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Tillstånd krävs för att få driva verksamhet som specialföretag.</P>
<P class="p318 ft2">496</P>
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<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td369"><P class="p153 ft2">Med specialföretag avses ett aktiebolag eller en ekonomisk förening</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td369"><P class="p153 ft2">som, utan att vara ett försäkringsföretag eller en utländsk försäk-</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p153 ft2">ringsgivare, övertar försäkringsrisker från ett försäkringsföretag eller</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td369"><P class="p153 ft2">en <NOBR>EES-försäkringsgivare</NOBR> och till fullo finansierar sin exponering för</P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p153 ft2">riskerna genom inkomster från emissioner av skuldebrev eller någon</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td369"><P class="p153 ft2">annan liknande form av finansiering, för vilken rätten till återbetalning</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td369"><P class="p153 ft2">är underordnad företagens skyldigheter enligt avtal om risköver-</P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td369"><P class="p1256 ft2">tagande.</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr63 td371"><P class="p18 ft5"> </P></TD>
<TD class="tr63 td372"><P class="p18 ft5"> </P></TD>
<TD class="tr63 td371"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td234"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr4 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr4 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens</P></TD>
<TD class="tr4 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">förslag. Utredningen preciserar inte vilka associationsformer som ska ges</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">tillstånd att bedrivs verksamhet som specialföretag.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p44 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p44 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Som nämnts innehåller Solvens II-</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">direktivet – i motsats till återförsäkringsdirektivet – en skyldighet för</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">medlemsstaterna att införa uttryckliga bestämmelser om möjlighet för</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">specialföretag att etablera sig inom deras territorier. Det bör således</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">införas en bestämmelse som innebär att verksamhet som består i att</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">överta försäkringsrisker från ett försäkringsföretag eller en utländsk</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">försäkringsgivare och som till fullo finansierar sin exponering för</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">riskerna genom inkomster från emissioner av skuldebrev eller någon</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr26 td355"><P class="p18 ft2">annan liknande form av finansiering, för vilken rätten till återbetalning är</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">underordnad företagens skyldighet enligt avtal om riskövertagande, får</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td355"><P class="p18 ft2">drivas bara efter tillstånd. Tillåtna associationsformer är aktiebolag och</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr24 td355"><P class="p18 ft2">ekonomisk förening (se närmare nedan).</P></TD>
<TD class="tr24 td234"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1257 ft123"><SPAN class="ft115">19.3.2</SPAN><SPAN class="ft136">Förutsättningar för tillstånd att driva verksamhet som specialföretag</SPAN></P>
<P class="p1025 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett specialföretag ska ges tillstånd att driva verksamhet om bolagsordningen eller stadgarna stämmer överens med försäkringsrörelselagen och andra författningar som reglerar ett specialföretags bolagsordning eller stadgar samt i övrigt innehåller de särskilda bestämmelser som behövs med hänsyn till omfattningen och arten av den planerade verksamheten. Dessutom krävs att den planerade verksamheten kan antas komma att uppfylla kraven enligt bestämmelserna i försäkringsrörelselagen och andra författningar som reglerar ett specialföretags verksamhet.</P>
<P class="p1258 ft4"><SPAN class="ft121">Utredningens förslag: </SPAN>Överensstämmer delvis med regeringens förslag. Utredningen föreslår att regeringen ska få meddela närmare föreskrifter om förutsättningarna för tillstånd och villkor för verksamheten.</P>
<P class="p1259 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller</P>
<P class="p523 ft2">har inga invändningar mot det. <SPAN class="ft3">Finansinspektionen </SPAN>föreslår att lagtexten</P>
<P class="p62 ft2">497</P>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr4 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr4 td269"><P class="p18 ft2">justeras så att det framgår att endast juridiska personer kan få tillstånd</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">som specialföretag. <SPAN class="ft3">Bolagsverket </SPAN>anser att det av registreringstekniska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">skäl är viktigt för verket att det tydliggörs vilka associationsformer som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kan bli aktuella för tillstånd som specialföretag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Solvens <NOBR>II-direktivet</NOBR> innehåller en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">skyldighet för medlemsstaterna att införa uttryckliga bestämmelser som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">möjliggör för specialföretag att etablera sig inom deras territorier (efter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förhandsgodkännande). Direktivet får uppfattas så att det överlåter åt</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">medlemsstaterna att bestämma vilka associationsformer som bör tillåtas</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">när det gäller specialföretag. Regeringen delar <SPAN class="ft3">Finansinspektionens</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bedömning att endast juridiska personer bör komma ifråga. Med tanke på</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">verksamhetens art i ett specialföretag är det dessutom lämpligt att välja</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">de huvudsakliga associationsformer som svensk lagstiftning erbjuder för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att bedriva verksamhet utan personligt ansvar för associationens</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">delägare, dvs. aktiebolag och ekonomisk förening (kapitalassociation</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">respektive personassociation). Dessa företag ska, som <SPAN class="ft3">Bolagsverket </SPAN>före-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">slår, omfattas av krav på registrering i register (se närmare nedan)</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">När det gäller förutsättningarna för tillstånd att bedriva verksamhet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">som specialföretag, vilka framgår av bestämmelserna i kommissionens</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">delegerade förordning (EU) 2015/35 (se artikel 318 med hänvisningar),</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">finns det – som konstaterats tidigare i avsnitt 19.2 – behov av vissa</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kompletteringar i FRL för att <NOBR>EU-regleringen</NOBR> i denna del ska kunna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillämpas och få genomslag i svensk rätt. Härutöver måste naturligtvis</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">även förutsättningarna för tillstånd enligt <NOBR>EU-förordningen</NOBR> vara</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">uppfyllda. Detta bör i FRL komma till uttryck på så sätt att ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">specialföretag ska ges tillstånd att bedriva verksamhet om, den planerade</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">verksamheten kan antas komma att uppfylla kraven enligt bestämmel-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">serna i FRL och andra författningar som reglerar specialföretagets</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">verksamhet.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">19.3.3 Prövning av ansökan om tillstånd</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>En ansökan om tillstånd att driva verksamhet som specialföretag, liksom frågor om godkännande av bolagsordning eller stadgar, ska prövas av Finansinspektionen.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag<SPAN class="ft121">. </SPAN>Utredningen föreslår att regeringen ska få meddela föreskrifter om förutsättningarna för tillstånd och villkor för verksamheten.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft31"><SPAN class="ft124">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p455 ft2">498</P>
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<P class="p769 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>För att kommissionens delegerade Prop. 2015/16:9 förordning (EU) 2015/35 ska kunna tillämpas och få genomslag i svensk</P>
<P class="p1063 ft2">rätt behöver det pekas ut vilken myndighet som ska pröva en ansökan om tillstånd att bedriva verksamhet som specialföretag. Det framstår som lämpligt att Finansinspektionen ges denna uppgift och att detta framgår av lag. Det är även lämpligt att det är inspektionen som får ansvar att pröva frågor om godkännande av bolagsordning eller stadgar för ett specialföretag. Även detta och vilka förutsättningar som gäller för godkännande bör framgå av FRL.</P>
<P class="p1053 ft34"><SPAN class="ft84">19.4</SPAN><SPAN class="ft133">Tillsyn över specialföretag</SPAN></P>
<P class="p953 ft114"><SPAN class="ft115">19.4.1</SPAN><SPAN class="ft135">Registeringsmyndighet</SPAN></P>
<P class="p1037 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Bolagsverket ska vara registreringsmyndighet för specialföretag. Ett specialföretag ska vara registrerat i aktiebolags- eller föreningsregistret med en särskild beteckning. I dessa register skrivs de uppgifter in som enligt försäkringsrörelselagen eller andra författningar ska anmälas för registrering.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen föreslår att regeringen ska få meddela närmare föreskrifter om förutsättningarna för tillstånd och villkor för verksamheten.</P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har inga invändningar mot det. <SPAN class="ft3">Bolagsverket </SPAN>anför att det av registre- ringstekniska skäl är viktigt att det tydliggörs om det kommer att införas krav på registrering i försäkringsregistret för specialföretag.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer i huvudsak med regeringens förslag. I utkastet till lagrådsremiss föreslås att det upprättas ett särskilt register för registrering av specialföretag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft3">Bolagsverket </SPAN>förespråkar att specialföretag ska vara registrerade i aktiebolags- eller föreningsregistret med en särskild beteckning.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft2">I likhet med vad som gäller för försäkringsföretag bör Bolagetsverket vara registeringsmyndighet för specialföretag.</SPAN></P>
<P class="p502 ft2"><SPAN class="ft3">Bolagsverket </SPAN>förespråkar av kostnads- och effektivitetsskäl att special- företag ska vara registrerade i aktiebolags- eller föreningsregistret med en särskild beteckning. Regeringen delar Bolagsverkets bedömning av frågan om val av registreringsform. Specialföretag bör således vara registrerade under en särskild beteckning i redan existerande register för respektive associationsform. I dessa register ska det skrivas in uppgifter som enligt författningar ska anmälas för registrering. Även detta bör framgå av FRL.</P>
<P class="p1260 ft2">499</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">500</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft114"><SPAN class="ft115">19.4.2</SPAN><SPAN class="ft134">Tillsynen och dess omfattning</SPAN></P>
<P class="p1008 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen ska ha tillsyn över special- företag.</P>
<P class="p1019 ft4">Tillsynen ska omfatta att verksamheten drivs enligt andra författ- ningar som reglerar specialföretagets verksamhet, företagets bolags- ordning eller stadgar, samt styrdokument som företaget har upprättat och som har sin grund i författningar som reglerar företagets verksamhet.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i fråga om tillsynen och dess omfattning.</P>
<P class="p568 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Frågor om </SPAN><SPAN class="ft3">tillsyn </SPAN><SPAN class="ft2">regleras endast i en artikel i kommissionens delegerade förordning (EU) 2015/35. I artikel 325.1 stadgas att medlemsstaterna får begära sådan information av specialföretaget som behövs för att kunna utöva tillsyn över företaget. I kommissionens genomförandeförordning (EU) 2015/462 finns bestämmelser om tillsynssamarbete (se artiklarna </SPAN><NOBR><SPAN class="ft2">8–11)</SPAN></NOBR><SPAN class="ft2"> och tillsynsrapportering (se artiklarna </SPAN><NOBR><SPAN class="ft2">12–14).</SPAN></NOBR></P>
<P class="p223 ft4"><SPAN class="ft47">Lagrådet </SPAN>har efterlyst en analys av behovet av att införa till EU- förordningarna kompletterande tillsynsbestämmelser.</P>
<P class="p223 ft4">För att <NOBR>EU-förordningarna</NOBR> ska kunna tillämpas och få genomslag behöver det även i detta avseende införas kompletterande bestämmelser i FRL. Enligt regeringens mening gäller det närmare bestämt regler om registreringsmyndighet (se ovan i avsnitt 19.4.2), tillsynen och dess omfattning samt ytterligare regler om tillsynsrapportering och avgifter. (se nedan i avsnitt 19.4.3 och 19.4.4).</P>
<P class="p1261 ft123"><SPAN class="ft115">19.4.3</SPAN><SPAN class="ft143">Upplysningar från ett specialföretag till Finansinspektionen</SPAN></P>
<P class="p1262 ft31"><SPAN class="ft124">Regeringens förslag: </SPAN>Ett specialföretag ska lämna Finansinspekt- ionen de upplysningar om sin verksamhet som inspektionen begär.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om upplysningar från ett specialföretag till Finansinspektionen.</P>
<P class="p568 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>Som nämnts i föregående avsnitt finns det en artikel i kommissionens delegerade förordning (EU) 2015/35 om att medlemsstaterna får begära sådan information av specialföretaget som behövs för att kunna utöva tillsyn över företaget. I bestämmelsen</P>
</DIV>
</DIV>
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<P class="p117 ft4">saknas emellertid den nödvändiga preciseringen att det är till Prop. 2015/16:9 Finansinspektionen – i egenskap av utpekad tillsynsmyndighet – som</P>
<P class="p313 ft4">specialföretag ska lämna upplysningar om sin verksamhet. Finansinspektionen torde inte kunna inhämta dessa uppgifter enbart med stöd av denna bestämmelse i <NOBR>EU-förordningen.</NOBR> För att den ska kunna tillämpas och få genomslag behövs det därför en kompletterande bestämmelse i FRL.</P>
<P class="p1263 ft114"><SPAN class="ft115">19.4.4</SPAN><SPAN class="ft135">Avgifter till Finansinspektionen</SPAN></P>
<P class="p1264 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Specialföretag ska med avgifter bidra till att täcka kostnaderna för Finansinspektionens verksamhet.</P>
<P class="p998 ft2">Regeringen får meddela föreskrifter om sådana avgifter.</P>
<P class="p999 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om avgifter till Finans- inspektionen.</P>
<P class="p568 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p122 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p122 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p122 ft4"><SPAN class="ft121">Skälen för regeringens förslag: </SPAN>I likhet med vad som gäller för för- säkringsföretag bör specialföretag med avgifter bidra till att täcka kost- naderna för Finansinspektionens verksamhet. Regeringen bör få meddela föreskrifter om sådana avgifter.</P>
<P class="p784 ft34"><SPAN class="ft84">19.5</SPAN><SPAN class="ft133">Ingripande mot specialföretag</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t131">
<TR>
<TD class="tr1 td126"><P class="p52 ft115">19.5.1</P></TD>
<TD class="tr1 td348"><P class="p44 ft114">När Finansinspektionen ska ingripa</P></TD>
<TD class="tr1 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen ska ingripa om ett special-</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företag har åsidosatt sina skyldigheter enligt författningar som reglerar</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företagets verksamhet, företagets bolagsordning eller stadgar eller</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">företagets styrdokument som har sin grund i författningar som reglerar</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">företagets verksamhet. Inspektionen ska även ingripa om bolagsord-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ningen, stadgarna, eller styrdokumenten inte längre är</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">tillfredsställande med hänsyn till omfattningen och arten av företagets</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td365"><P class="p50 ft2">verksamhet.</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningen </SPAN>har inte något förslag i frågan om när Finansinspektionen</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ska ingripa mot ett specialföretag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td126"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td348"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Skälen för regeringens förslag: <SPAN class="ft2">I kommissionens genomförandeför-</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">ordning (EU) 2015/462 (artikel 6) anges under vilka förutsättningar som</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">en nationell tillsynsmyndighet får eller ska ingripa mot ett specialföretag</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td126"><P class="p18 ft2">(i form</P></TD>
<TD class="tr28 td348"><P class="p18 ft2">av återkallelse av tillstånd). Där anges att den nationella</P></TD>
<TD class="tr28 td138"><P class="p19 ft2">501</P></TD>
</TR>
</TABLE>
</DIV>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">tillsynsmyndigeten får ingripa när ett specialföretag inte längre uppfyller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">de ursprungliga villkoren för tillståndet eller när företaget åsidosätter sina</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förpliktelser enligt de bestämmelser det omfattas av. Enligt regeringens</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">mening bör det tydliggöras i FRL under vilka förutsättningar som</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Finansinspektionen ska ingripa mot ett specialföretag. Förslaget innebär</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bl.a. att Finansinspektionen ska ingripa mot bl.a. ett specialföretag som</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">har åsidosatt sina skyldigheter enligt författningar som reglerar företagets</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">verksamhet. För tydlighetens skull bör i sammanhanget nämnas att i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">begreppet författning inbegrips även <NOBR>EU-förordningar.</NOBR> Det kan således</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">vara fråga om ett specialföretag som bryter mot <NOBR>EU-förordningar</NOBR> eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot FRL, aktiebolagslagen (2005:551) eller lagen (1987:667) om</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">ekonomiska föreningar.</P></TD>
</TR>
</TABLE>
<P class="p732 ft114">19.5.2 Hur Finansinspektionen ska ingripa</P>
<P class="p845 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ingripande ska ske genom utfärdande av före- läggande att vidta rättelse inom viss tid, genom förbud att verkställa beslut eller genom anmärkning. Om en överträdelse är allvarlig ska specialföretagets tillstånd återkallas eller, om det är tillräckligt, varning meddelas.</P>
<P class="p507 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan hur Finansinspektionen ska ingripa mot specialföretag.</P>
<P class="p562 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Bestämmelser om ingripande finns, som nämnts tidigare, i kommissionens genomförandeförordning (EU) 2015/462 (artikel 6), och då endast i form av vad som kan eller ska utgöra grund för återkallelse. Där anges att återkallelsegrunderna är om specialföretaget inte längre uppfyller de ursprungliga villkor på vilka det godkändes att företaget inrättades (artikel 6.1 a) och om specialföretaget allvarligt åsidosatt sina förpliktelser enligt de bestämmelser det omfattas av (artikel 6.1 b). I artikel 6.2 anges att tillsynsmyndigheten – vid tillämpning av artikel 6.1 b – ska betrakta det som ett allvarligt åsidosättande av specialföretagets förpliktelser om företaget inte konstant har uppfyllt kravet att vara fullt finansierat, och enligt tillsynsmyndighetens bedömning inte heller förmår att rätta till denna brist inom rimlig tid. Det måste stå de enskilda medlemsstaterna fritt att härutöver besluta om andra typer av ingripanden. Det bör därför i FRL införas kompletterande bestämmelser om andra typer av ingripandeformer utöver återkallelse.</P>
<P class="p728 ft4">Det finns därför anledning att föreslå att ingripande ska ske genom utfärdande av föreläggande att vidta rättelse inom viss tid, genom förbud att verkställa beslut eller genom anmärkning. Om en överträdelse är allvarlig bör specialföretagets tillstånd återkallas eller, om det är tillräck- ligt, varning meddelas.</P>
<P class="p133 ft2">502</P>
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<P class="p769 ft4"><SPAN class="ft47">Lagrådet </SPAN>har efterlyst en analys av behovet av att införa till EU- Prop. 2015/16:9 förordningarna kompletterande bestämmelser om ingripande. Det</P>
<P class="p707 ft2">nuvarande sanktionssystemet för försäkringsföretag infördes 2004. Syftet var att införa ett flexibelt system som gav utrymme för en tillräckligt nyanserad bedömning av allvarliga överträdelser (se prop. 2003/04:109 s. <NOBR>51–55).</NOBR> Dessa ingripandebestämmelser omfattar även återförsäkringsbolag. Som nämnts tidigare bedriver specialföretag en liknande verksamhet som traditionella återförsäkringsbolag, som per definition räknas som försäkringsföretag och bör därmed omfattas av regleringen i FRL. Det finns därför skäl att införa motsvarande sanktionsbestämmelser för specialföretag.</P>
<P class="p685 ft2">Detta gäller även i huvudsak övriga ingripandebestämmelser som nu föreslås gälla för försäkringsföretag. Ett undantag från den huvudprincipen bör gälla för de bestämmelser som förutsätter att företaget beräknar solvenskapitalkrav och minimikapitalkrav, men även de ingripandebestämmelser som har sin grund i att företaget inte längre uppfyller kravet på tillstånd. De förstnämnda ingripandebestämmelserna blir inte aktuella för ett specialföretag eftersom denna kategori företag har särskilda solvenskrav (se artikel 211.2 g i Solvens <NOBR>II-direktivet</NOBR> och artikel 326 och 327 i kommissionens delegerade förordning (EU) 2015/35). Som framgått ovan finns det i stället i artikel 6 i kommissionens genomförandeförordning (EU) 2015/462 bestämmelser om återkallelse som hanterar överträdelser av dessa solvensregler. Motsvarande gäller för specialföretag som inte längre uppfyller kraven för tillstånd (se artikel 6.1 a i genomförandeförordningen). Enligt regeringens mening finns inte heller anledning att utvidga återkallelsegrunderna för specialföretag utöver vad som anges i artikel 6 i genomförandeförordningen.</P>
<P class="p1265 ft114"><SPAN class="ft115">19.5.3</SPAN><SPAN class="ft135">När Finansinspektionen får avstå från ingripande</SPAN></P>
<P class="p755 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Finansinspektionen får avstå från ingripande om en överträdelse är ringa eller ursäktlig, specialföretaget gör rättelse, eller någon annan myndighet har vidtagit åtgärder mot före- taget och dessa åtgärder bedöms tillräckliga.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om när Finansinspektionen får avstå från ingripande.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I likhet med vad som gäller för för- säkringsföretag bör det framgå av FRL att Finansinspektionen under vissa förutsättningar får avstå från att ingripa mot ett specialföretag.</P>
<P class="p67 ft4">Det finns därför anledning att föreslå att Finansinspektionen får avstå från ingripande om en överträdelse är ringa eller ursäktlig, special- företaget gör rättelse, eller någon annan myndighet har vidtagit åtgärder</P>
<P class="p523 ft147">mot företaget och dessa åtgärder bedöms tillräckliga.</P>
<P class="p62 ft2">503</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">504</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft114"><SPAN class="ft115">19.5.4</SPAN><SPAN class="ft134">Överträdelser av beslut om rättelser</SPAN></P>
<P class="p861 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett specialföretag driver verksamhet i ett annat land inom EES och företaget inte rättar sig efter Finansinspekt- ionens eller behörig utländsk myndighets begäran om rättelse, ska inspektionen vidta de åtgärder som behövs för att förhindra fortsatta överträdelser. Inspektionen ska underrätta den behöriga utländska myndigheten om vilka åtgärder som vidtas.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om överträdelse av beslut om rättelse.</P>
<P class="p568 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Det bör införas en bestämmelse i lag som möjliggör för Finansinspektionen att vidta åtgärder om ett special- företag driver verksamhet i ett annat land inom EES och företaget inte rättar sig efter Finansinspektionens eller behörig utländsk myndighets begäran om rättelse.</P>
<P class="p227 ft4">Det finns därför anledning att föreslå att om ett specialföretag driver verksamhet i ett annat land inom EES och företaget inte rättar sig efter Finansinspektionens eller behörig utländsk myndighets begäran om rättelse, ska inspektionen vidta de åtgärder som behövs för att förhindra fortsatta överträdelser. Inspektionen ska underrätta den behöriga utländ- ska myndigheten om vilka åtgärder som vidtas.</P>
<P class="p1266 ft123"><SPAN class="ft115">19.5.5</SPAN><SPAN class="ft143">Återkallelse av tillstånd att bedriva verksamhet som specialföretag</SPAN></P>
<P class="p1267 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>I lagen ges en upplysningsbestämmelse om att det i kommissionens <NOBR>EU-förordning</NOBR> finns bestämmelser om när ett tillstånd ska respektive får återkallas.</P>
<P class="p921 ft2">Om ett specialföretags tillstånd återkallas, får Finansinspektionen bestämma hur avvecklingen av verkssamheten ska ske.</P>
<P class="p1019 ft31">Ett beslut om återkallelse får förenas med förbud att fortsätta hela eller delar av verksamheten.</P>
<P class="p843 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om återkallelse av tillstånd för ett specialföretag.</P>
<P class="p568 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>har inte berört frågan.</P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft121">Skälen för regeringens förslag: <SPAN class="ft4">En upplysningsbestämmelse bör införas i lag om att det i kommissionens genomförandeförordning (EU) 2015/462 finns bestämmelser om när ett tillstånd ska eller får återkallas. I avsnitt 19.5.2 lämnas förslag på hur Finansinspektionen ska ingripa. I</SPAN></P>
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<P class="p654 ft4">likhet med vad som gäller för försäkringsföretag bör Finansinspektionen Prop. 2015/16:9 få bestämma hur avvecklingen ska ske om ett specialföretags tillstånd har</P>
<P class="p977 ft31">återkallats liksom att ett sådant beslut får förenas med förbud att fortsätta hela eller delar av verksamheten.</P>
<P class="p771 ft114"><SPAN class="ft115">19.5.6</SPAN><SPAN class="ft135">Straffavgift</SPAN></P>
<P class="p864 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om Finansinspektionen har meddelat ett beslut om anmärkning eller varning mot ett specialföretag, får inspektionen besluta att företaget ska betala en straffavgift.</P>
<P class="p960 ft2">Avgiften tillfaller staten.</P>
<P class="p865 ft2">Straffavgiften ska fastställas till lägst femtusen kronor och högst femtio miljoner kronor.</P>
<P class="p865 ft2">Avgiften får inte överstiga tio procent av specialföretagets omsätt- ning närmast föregående räkenskapsår. Om överträdelsen har skett under specialföretagets första verksamhetsår eller om uppgifter om omsättningen annars saknas eller är bristfälliga, får omsättningen uppskattas.</P>
<P class="p908 ft4">Avgiften får inte vara så stor att specialföretaget efter det att avgiften har påförts inte uppfyller kravet på full finansiering.</P>
<P class="p865 ft4">När straffavgiftens storlek fastställs, ska särskild hänsyn tas till hur allvarlig den överträdelse är som har föranlett anmärkningen eller varningen och hur länge överträdelsen har pågått.</P>
<P class="p1080 ft2"><SPAN class="ft46">Utredningen </SPAN>har inte något förslag i frågan om straffavgift.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p69 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft2">I FRL finns bestämmelser om befogenhet för Finansinspektionen att besluta om straffavgift och dess storlek inom ett visst intervall. Inspektionen bör ges samma befogenhet gentemot ett specialföretag. </SPAN><SPAN class="ft3">Lagrådet </SPAN><SPAN class="ft2">har efterfrågat skäl för att införa denna befogenhet när det gäller specialföretag och även skälen för att bestämma avgifterna till angivna belopp.</SPAN></P>
<P class="p69 ft2">Som tidigare har nämnts infördes det nuvarande sanktionssystemet för försäkringsföretag 2004. Syftet var att införa ett flexibelt system som gav utrymme för en tillräckligt nyanserad bedömning av allvarliga överträdelser. Som en naturlig del av dessa nyanserade sanktioner bör det finnas en möjlighet för Finansinspektionen att förena ett beslut om anmärkning eller varning med en straffavgift (se prop. 2003/04:109 s. <NOBR>51–55).</NOBR> Dessa ingripandebestämmelser omfattar även återförsäkringsbolag. Som nämnts tidigare bedriver specialföretag en liknande verksamhet som traditionella återförsäkringsbolag som per definition räknas som försäkringsföretag. Enligt regeringens mening finns det anledning att införa motsvarande sanktionsbestämmelser för specialföretag som för försäkringsföretag. Dessa bör även i huvudsak utformas på samma sätt. Det innebär att eftersom intervallet inom vilket</P>
<P class="p523 ft2">straffavgiften kan fastställas är relativt stort bör det införas en</P>
<P class="p386 ft2">505</P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">begränsningsregel som främst får betydelse för mindre specialföretag.</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Det finns även – i likhet med regleringen av försäkringsföretagen –</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anledning att i lag fastställa utgångspunkterna för bedömningen av</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">straffavgiftens storlek.</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I nuvarande 16 kap. 15 § tredje stycket FRL anges att avgiften inte får</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">vara så stor att försäkringsföretaget efter det att avgiften har påförts inte</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">uppfyller kraven i stabilitetsprincipen (4 kap. 1 §), dvs. de grundläggande</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kraven på soliditet och likviditet. Syftet med denna regel är att förhindra</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att uttag av straffavgift får till följd att tillståndet återkallas (se prop.</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">2003/04:109 s. 64).</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Någon motsvarande stabilitetsprincip gäller inte för specialföretag. För</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">specialföretag gäller i stället solvenskrav som innebär att företaget alltid</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska vara fullt finansierat (se artiklarna 318, 319, 326 och 327 i</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">kommissionens delegerade förordning [EU] 2015/35). I artikel 6.2 i</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">kommissionens genomförandeförordning (EU) preciseras att om</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">specialföretaget inte konstant uppfyller kravet på full finansiering och</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">inte heller förmår rätta till denna brist inom rimlig tid, utgör detta ett</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">allvarligt åsidosättande av specialföretagets förpliktelser som kan</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föranleda återkallelse av auktorisationen. Mot denna bakgrund och för att</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">uppfylla syftet med bestämmelsen i 16 kap. 15 § tredje stycket FRL, bör</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">det för specialföretag införas en begränsningsregel om att avgiften inte</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">får vara så stor att företaget efter det att straffavgiften har påförts inte</P></TD>
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<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">uppfyller kravet på full finansiering.</P></TD>
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<P class="p725 ft114">19.5.7 Förseningsavgift</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Om ett specialföretag inte i tid lämnar de upp- lysningar som har föreskrivits med stöd av lag, får Finansinspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor.</P>
<P class="p1193 ft2">Avgiften tillfaller staten.</P>
<P class="p1268 ft2"><SPAN class="ft46">Utredningen </SPAN>har inte något förslag i frågan om förseningsavgift.</P>
<P class="p562 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p506 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I nuvarande FRL finns bestämmelser om befogenhet för Finansinspektionen att besluta om förseningsavgift. Inspektionen bör ges samma befogenhet gentemot ett specialföretag (se ovan).</P>
<P class="p508 ft4">Det finns därför anledning att föreslå att om ett specialföretag inte i tid lämnar de upplysningar som har föreskrivits med stöd av lag, får Finans- inspektionen besluta att företaget ska betala en förseningsavgift med högst 100 000 kronor. Avgiften tillfaller staten.</P>
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<TD class="tr1 td32"><P class="p56 ft115">19.5.8</P></TD>
<TD class="tr1 td43"><P class="p43 ft114">Verkställighet av beslut om straffavgift och</P></TD>
<TD class="tr1 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
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<TD class="tr29 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td43"><P class="p43 ft114">förseningsavgift</P></TD>
<TD class="tr29 td67"><P class="p18 ft6"> </P></TD>
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<P class="p1086 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Straffavgiften eller förseningsavgiften ska betalas till Finansinspektionen inom trettio dagar efter det att beslutet om den har vunnit laga kraft eller inom den längre tid som anges i beslutet. Finansinspektionens beslut att ta ut straffavgift eller förse- ningsavgift får verkställas utan föregående dom eller utslag, om avgiften inte har betalats inom denna tid.</P>
<P class="p1154 ft4">Om straffavgiften eller förseningsavgiften inte betalas inom den tid som anges ovan, ska Finansinspektionen lämna den obetalda avgiften för indrivning.</P>
<P class="p865 ft4">En beslutad straffavgift eller förseningsavgift faller bort i den utsträckning verkställighet inte har skett inom fem år från det att beslutet vann laga kraft.</P>
<P class="p756 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om verkställighet av beslut om straffavgift och förseningsavgift.</P>
<P class="p607 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I nuvarande FRL finns bestämmelser om när straffavgiften ska betalas, att Finansinspektionen beslut om straffavgift eller förseningsavgift får verkställas utan föregående dom eller utslag, indrivning av straffavgift eller förseningsavgift eller bortfal- lande av dessa. Motsvarande bestämmelser bör gälla i fråga om special- företag.</P>
<P class="p1248 ft2">Det finns därför anledning att föreslå att straffavgiften eller försenings- avgiften ska betalas till Finansinspektionen inom trettio dagar efter det att beslutet om den har vunnit laga kraft eller inom den längre tid som anges i beslutet. Finansinspektionens beslut att ta ut straffavgift eller för- seningsavgift får verkställas utan föregående dom eller utslag, om avgif- ten inte har betalats inom denna tid. Om straffavgiften eller försenings- avgiften inte betalas inom den tid som anges ovan, ska Finansinspekt- ionen lämna den obetalda avgiften för indrivning. En beslutad straffav- gift eller förseningsavgift faller bort i den utsträckning verkställighet inte har skett inom fem år från det att beslutet vann laga kraft.</P>
<P class="p754 ft114"><SPAN class="ft115">19.5.9</SPAN><SPAN class="ft135">Ingripande mot den som saknar tillstånd</SPAN></P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om någon driver verksamhet som specialföre- tag utan att vara berättigad till det, ska Finansinspektionen förelägga denne att upphöra med verksamheten. Inspektionen får besluta hur avvecklingen av verksamheten ska ske.</P>
<P class="p908 ft4">Om det är osäkert om försäkringsrörelselagen är tillämplig på viss verksamhet, får Finansinspektionen förelägga den som driver verk- samheten att lämna de upplysningar om verksamheten som inspekt-</P>
<P class="p741 ft147">ionen behöver för att bedöma om så är fallet. Den som är revisor i ett</P>
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<P class="p920 ft4">företag är skyldig att på begäran av inspektionen lämna sådana upp- lysningar om företagets verksamhet som revisorn har fått kännedom om vid fullgörandet av sitt uppdrag.</P>
<P class="p921 ft2">Om ett specialföretag inte följer ett föreläggande att upphöra med verksamheten, ska rätten, efter ansökan av Finansinspektionen, besluta att företaget ska gå i likvidation. Beslut om likvidation ska inte meddelas om det under ärendets handläggning vid rätten visas att verksamheten har upphört.</P>
<P class="p1270 ft2">Beslutet om likvidation gäller omedelbart.</P>
<P class="p1271 ft4"><SPAN class="ft121">Utredningen </SPAN>har inte något förslag i frågan om ingripande mot den som saknar tillstånd.</P>
<P class="p568 ft46">Remissinstanserna <SPAN class="ft2">berör inte frågan.</SPAN></P>
<P class="p224 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I nuvarande FRL finns bestämmelser om befogenhet för Finansinspektionen att bl.a. ingripa mot den som saknar tillstånd. Inspektionen bör ges samma befogenhet gentemot ett specialföretag. Även i övrigt bör bestämmelserna utformas i enlighet med FRL.</P>
<P class="p227 ft2">Det finns därför anledning att föreslå att om någon driver verksamhet som specialföretag utan att vara berättigad till det, ska Finansinspekt- ionen förelägga denne att upphöra med verksamheten. Inspektionen får besluta hur avvecklingen av verksamheten ska ske. Om det är osäkert om lagen är tillämplig på viss verksamhet, får Finansinspektionen förelägga den som driver verksamheten att lämna de upplysningar om verksam- heten som inspektionen behöver för att bedöma om så är fallet. Den som är revisor i ett företag är skyldig att på begäran av inspektionen lämna sådana upplysningar om företagets verksamhet som revisorn har fått kännedom om vid fullgörandet av sitt uppdrag. Om ett specialföretag inte följer ett föreläggande att upphöra med verksamheten, ska rätten, efter ansökan av Finansinspektionen, besluta att företaget ska gå i likvidation. Beslut om likvidation ska inte meddelas om det under ärendets handlägg- ning vid rätten visas att verksamheten har upphört. Beslutet om likvida- tion gäller omedelbart.</P>
<P class="p986 ft1">20 Återförsäkring</P>
<P class="p1272 ft34"><SPAN class="ft84">20.1</SPAN><SPAN class="ft139">Likvärdighetsbedömningar</SPAN></P>
<P class="p1273 ft34">(ekvivalensbedömningar)</P>
<P class="p1020 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om kommissionens skyldigheter och möjligheter när det gäller s.k. likvär- dighetsbedömningar av solvensordningar som tredjeland tillämpar på återförsäkringsverksamhet behöver inte tas in i lag.</P>
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<P class="p1034 ft4">Bestämmelsen i Solvens <NOBR>II-direktivet</NOBR> om att återförsäkringsavtal som ingåtts med ett försäkringsföretag med huvudkontor i ett tredje land vars solvensordning av kommissionen bedömts vara likvärdig med solvensordningen i direktivet, ska behandlas på samma sätt som återförsäkringsavtal som ingåtts med företag som har fått tillstånd enligt direktivet behöver inte heller tas in i svensk lag.</P>
<P class="p610 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>sammanfaller endast delvis med regering- ens bedömning. Utredningen föreslår att det tas in en uttrycklig bestäm- melse i lag om likabehandling.</P>
<P class="p84 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- ningar mot den.</P>
<P class="p84 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p84 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artikel 172.1 i Solvens II- direktivet, i dess lydelse enligt </SPAN><SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> (artikel 2.42)</SPAN><SPAN class="ft2">, finns bestämmelser om att kommissionen ska anta genomförandeåtgärder som specificerar kriterierna för att bestämma om den solvensordning som ett tredje land tillämpar på återförsäkringsverksamheter som bedrivs av företag med huvudkontor i det tredje landet är likvärdig med den solvensordning som gäller enligt Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet.</SPAN></NOBR><SPAN class="ft2"> Bestämmelsen riktar sig till kommissionen och ska därför inte tas in i svensk lag.</SPAN></P>
<P class="p743 ft2">Av artikel 172.2 (i dess lydelse enligt omnibus <NOBR>II-direktivet)</NOBR> framgår det att kommissionen får, med beaktande av de kriterier som fastställts enligt artikel 172.1, besluta om huruvida en solvensordning som tredje- land tillämpar på återförsäkringsverksamhet som bedrivs av försäkrings- företag med huvudkontor i samma tredjeland är likvärdig med den solvensordning som gäller enligt Solvens <NOBR>II-direktivet.</NOBR> Eftersom delege- rade akter som antas av kommissionen i form av <NOBR>EU-förordning</NOBR> är direkt gällande i Sverige, krävs det inga lagstiftningsåtgärder med anledning av artikel 172.2.</P>
<P class="p92 ft2">Av artikel 172.3 framgår det att återförsäkringsavtal som ingåtts med ett försäkringsföretag med huvudkontor i ett tredje land vars solvens- ordning bedömts vara likvärdig med solvensordningen i Solvens II- direktivet ska behandlas på samma sätt som återförsäkringsavtal som ingåtts med företag som har fått tillstånd enligt Solvens <NOBR>II-direktivet.</NOBR> Artikeln får anses ha betydelse vid beräkning av solvenskapitalkravet och hur man där får beakta riskreduceringstekniker, dvs. i vilka fall t.ex. avgiven återförsäkring kan reducera kapitalkravet för att försäkrings- företagets risk är lägre. Eftersom detta regleras i kommissionens delegerade förordning (EU) 2015/35 bedöms inte heller denna artikel föranleda någon genomförandeåtgärd i lag.</P>
<P class="p610 ft47"><SPAN class="ft4">Genom </SPAN>omnibus <NOBR>II-direktivet</NOBR> (artikel 2.42) <SPAN class="ft4">införs det även nya bestämmelser i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> (artikel </SPAN><NOBR><SPAN class="ft4">172.4–172.6).</SPAN></NOBR><SPAN class="ft4"> Enligt artikel 172.4 och 172.5 införs en möjlighet för kommissionen att besluta om ekvivalens under en begränsad tidsperiod. Enligt artikel 172.6 ska återförsäkringskontrakt som sluts med företag vars solvensordning ansetts vara ekvivalent under en begränsad tidsperiod behandlas på</SPAN></P>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">samma sätt som återförsäkringskontrakt som sluts med företag vars</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">solvensordning ansetts vara ekvivalent.</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Även sådana återförsäkringskontrakt som har slutits med företag vars</P></TD>
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<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft22">solvensordning har ansetts vara ekvivalent under en begränsad tidsperiod</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bör beaktas vid beräkning av solvenskapitalkravet enligt ovan. För detta</P></TD>
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<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">krävs också i dessa fall ett beslut om ekvivalens från kommissionen.</P></TD>
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<P class="p1274 ft86">20.2 Förbud mot att vägra att godkänna återförsäkrings- och retrocessionsavtal</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna om förbud mot att vägra godkänna återförsäkrings- och retrocessionsavtal i Solvens II- direktivet behöver inte tas in i lag.</P>
<P class="p832 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- ningar mot den<SPAN class="ft46">.</SPAN></P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Enligt artikel 32.1 och 32.2 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> får ett försäkringsföretags hemland inte vägra att godkänna eller motsätta sig ett återförsäkringsavtal eller retrocessions- avtal som ingåtts med ett återförsäkringsföretag eller ett försäkrings- företag som är auktoriserat i ett annat land inom EES av skäl som direkt sammanhänger med sundheten i det återförsäkrings- eller försäkrings- företagets finanser. Bestämmelsen har sin motsvarighet i de äldre direk- tiven och är redan införd i svensk rätt genom bestämmelserna i nuva- rande 6 kap. 1 § tredje stycket FRL.</SPAN></P>
<P class="p508 ft2">Enligt artikel 32.2 får återförsäkringsföretagets hemland inte motsätta sig ett s.k. retrocessionsavtal som företaget ingått med ett återförsäk- rings- eller försäkringsföretag som är auktoriserat i ett annat land inom EES av skäl som direkt sammanhänger med sundheten i det återförsäk- rings- eller försäkringsföretagets finanser. Även denna bestämmelse har sin motsvarighet i de äldre direktiven, och är införd i svensk rätt genom bestämmelserna i nuvarande 6 kap. 1 § tredje stycket FRL.</P>
<P class="p734 ft2">Bestämmelserna i 6 kap. 1 § tredje stycket FRL har inte någon relevans i Solvens <NOBR>II-regelverket.</NOBR> Dessa regler slopas därför. Bestämmelserna i artikel 32 får emellertid anses ha betydelse vid beräkning av solvens- kapitalkravet och hur man där får beakta riskreduceringstekniker, dvs. i vilka fall avgiven återförsäkring kan reducera kapitalkravet för att försäk- ringsföretagets risk är lägre. Eftersom detta regleras i kommissionens delegerade förordning (EU) 2015/35 bedöms emellertid denna artikel inte föranleda någon genomförandeåtgärd i lag.</P>
<P class="p1275 ft2">510</P>
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<TD class="tr44 td89"><P class="p31 ft84">20.3</P></TD>
<TD class="tr44 td230"><P class="p29 ft34">Förbud mot pantsättning av tillgångar</P></TD>
<TD class="tr44 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
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<P class="p1037 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om förbud mot system med bruttoreserver som kräver att tillgångar pant- sätts för att täcka ej intjänade premier och oreglerade skador i de fall då återförsäkraren är ett försäkringsföretag i tredjeland vars solvens- ordning bedömts vara likvärdig med solvensordningen i Solvens II- direktivet, kräver ingen lagstiftningsåtgärd.</P>
<P class="p1276 ft4"><SPAN class="ft121">Utredningens </SPAN>bedömning överensstämmer med regeringens. <SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd-</P>
<P class="p523 ft2">ningar mot den.</P>
<P class="p67 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>I artikel 173 i Solvens II- direktivet finns bestämmelser om förbud mot system med bruttoreserver som kräver att tillgångar pantsätts för att täcka ej intjänade premier och oreglerade skador i de fall då återförsäkraren är ett försäkringsföretag i tredjeland vars solvensordning bedömts vara likvärdig med solvens- ordningen i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p67 ft2">När motsvarande direktivbestämmelse för återförsäkringsgivare från ett annat <NOBR>EES-land</NOBR> genomfördes i svensk rätt i samband med genom- förandet av återförsäkringsdirektivet gjordes bedömningen att det i Sverige inte fanns något sådant system med bruttoreserver som avses i bestämmelsen och att bestämmelsen därför inte krävde någon lagstiftningsåtgärd (se prop. 2007/08:40 s. 84).</P>
<P class="p502 ft2">I 5 kap. LUFT finns bestämmelser om att en försäkringsgivare från tredje land ska, som säkerhet för sin försäkringsrörelse i Sverige, depo- nera värdehandlingar i en bank eller ett kreditmarknadsföretag på det sätt och under de villkor som Finansinspektionen bestämmer. Bestämmel- serna ändrades senast i samband med genomförandet av återförsäkrings- direktivet, genom vilket det klargjordes att depositionsbestämmelserna för direkt försäkringsrörelse även skulle gälla vid återförsäkringsrörelse. Att depositionsbestämmelserna alltjämt i grunden ska gälla för all försäk- ringsrörelse som bedrivs genom filial till en försäkrings- eller återförsäk- ringsgivare från tredje land följer av artikel 162.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p756 ft2">Frågan är nu om bestämmelsen i artikel 173 ska anses förbjuda depositionskrav i de fall försäkrings- eller återförsäkringsgivaren har sitt huvudkontor i ett tredje land vars solvensordning bedömts vara likvärdig med solvensordningen i Solvens <NOBR>II-direktivet.</NOBR> Om bestämmelsen vore avsedd att innebära krav på ett sådant förbud, torde emellertid sistnämnd direktivbestämmelse ha formulerats på ett sådant sätt att den hänvisade till bestämmelserna om deposition i samma direktiv. Eftersom en sådan hänvisning saknas bör bestämmelsen tolkas enligt dess ordalydelse, dvs. som ett förbud mot en viss form av system med bruttoreserver. I enlighet med tidigare bedömningar finns det inget sådant system i Sverige, och bestämmelsen i artikel 173 kräver därför inga lagstiftningsåtgärder.</P>
<P class="p1277 ft2">511</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">512</P>
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<P class="p40 ft34"><SPAN class="ft84">20.4</SPAN><SPAN class="ft139">Finansiell återförsäkring</SPAN></P>
<P class="p1020 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om krav på särskild riskhantering i samband med finansiell återförsäkring kräver ingen särskild reglering i lag</P>
<P class="p519 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har inga invänd- ningar mot den.</P>
<P class="p224 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p224 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Begreppet finansiell återförsäk- ring förklaras i artikel 210.3 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> på följande sätt; en återförsäkring där den explicita maximala potentiella förlusten som kan uppstå överstiger premien för avtalets livslängd, samtidigt som det i avtalet antingen tas hänsyn till pengars tidsvärde eller finns mekanismer för att utjämna skillnaden i ekonomiskt åtagande mellan parterna. Risken för förlust ska uppstå genom överföring av en teckningsrisk och en tidsrisk, som båda är betydande. Den potentiella förlusten ska överstiga premien med ett ”begränsat men betydande belopp”.</SPAN></P>
<P class="p227 ft2">Finansiell återförsäkring i olika former har funnits sedan i vart fall <NOBR>1950-talet.</NOBR> Den började användas i ökad utsträckning under <NOBR>1990-talet</NOBR> till följd av de katastrofskador som drabbade den internationella återför- säkringsmarknaden under slutet av 1980 och början av <NOBR>1990-talet.</NOBR> Medan traditionell återförsäkring syftar till att överföra en del av försäkrings- risken från en försäkringsgivare till en återförsäkrare så syftar finansiell återförsäkring i sin ursprungliga form till att skydda ett försäkringsbolags balansräkning och framtida rörelseresultat mot sådana risker som räntefluktuationer, felaktig valutamatchning, felaktiga investeringar etc. Finansiell återförsäkring kan också vara fokuserad på transaktioner som syftar till att lösa sådana problem hos försäkringsgivare som svaga reserver, otillräckligt kapital och stora fluktuationer i riskrörelsen. Den är en av de tekniker som ibland brukar kallas alternativa riskreduceringstek- niker. Det tycks inte finnas någon tydlig gräns mellan traditionell återför- säkring och finansiell återförsäkring.</P>
<P class="p843 ft2">Enligt artikel 210.1 i Solvens <NOBR>II-direktivet</NOBR> ska medlemsstaterna säker- ställa att försäkringsföretag som ingår avtal om finansiell återförsäkring, eller bedriver verksamhet med sådan återförsäkring, på ett tillfredsstäl- lande sätt kan identifiera, mäta, övervaka, hantera, kontrollera och rapportera risker som uppstår genom sådana avtal eller verksamheter. Enligt artikel 210.2, i dess lydelse enligt <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> (artikel 2.45)</SPAN>, får kommissionen, i syfte att säkerställa en harmoniserad behand- ling av finansiell återförsäkringsverksamhet, anta delegerade akter för att närmare specificera bestämmelserna i 210.1 i fråga om övervakning, hantering och kontroll av risker till följd av finansiell återförsäkrings- verksamhet.</P>
<P class="p843 ft31">Eftersom bestämmelsen i artikel 210.2 inte är riktad till medlems- staterna behöver bestämmelsen inte genomföras i svensk rätt.</P>
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<P class="p307 ft4">När det gäller bestämmelserna i artikel 210.1 och 210.3 görs följande Prop. 2015/16:9 bedömning.</P>
<P class="p122 ft2">I samband med det svenska genomförandet av <NOBR>återförsäkrings-direk-</NOBR> tivet – som innehöll en option som gjorde det möjligt att tillämpa bestämmelserna i det direktivet på finansiell återförsäkring – gjordes bedömningen att det inte då borde införas några särbestämmelser för finansiell återförsäkring eller någon definition av finansiell återförsäkring (se prop. 2007/08:40 s. <NOBR>120–122).</NOBR> Ställningstagandet grundades bl.a. på att begreppet försäkringsrörelse inte är definierat i FRL och att det därför inte var lämpligt att införa en detaljbestämmelse om att just finansiell återförsäkring skulle anses vara försäkringsrörelse. Dessa bedömningar äger fortfarande giltighet.</P>
<P class="p283 ft2">Bestämmelsen i artikel 210.1 skulle visserligen – till skillnad från bestämmelserna i återförsäkringsdirektivet – kunna tolkas som en skyl- dighet för alla medlemsländer att nu införa uttryckliga bestämmelser om finansiell återförsäkring. Med en uttrycklig definition skulle det t.ex. bli helt klart att i vart fall den form av finansiell återförsäkring som ryms inom den definition som finns i direktivet får bedrivas av försäk- ringsföretag. Bestämmelsen bör emellertid inte tolkas som en sådan skyl- dighet, eftersom den snarast handlar om en skyldighet för försäkrings- företag att beakta de särskilda risker som kan finnas vid denna typ av verksamhet.</P>
<P class="p778 ft2">I avsnitt 16 föreslås omfattande ny reglering om företagsstyrning. I det sammanhanget föreslås en bestämmelse om att ett försäkringsföretag ska ha ett system för riskhantering som ska innehålla de strategier, processer och rapporteringsrutiner som behövs för att säkerställa att företaget fortlöpande kan identifiera, värdera, övervaka, hantera och rapportera risker samt beroenden mellan risker (se 10 kap. 6 § FRL). Enligt reger- ingens bedömning innefattar den föreslagna bestämmelse även en skyl- dighet att ta hänsyn till sådana risker som uppstår vid finansiell återför- säkring, även om detta inte framgår uttryckligen av den föreslagna lagbe- stämmelsen.</P>
<P class="p480 ft2">Mot denna bakgrund anser regeringen att den övergripande bestämmel- sen i artikel 210.1 om krav på särskild riskhantering i samband med finansiell återförsäkring inte behöver tas in särskilt i svensk lag. I linje med detta ställningstagande saknas det också anledning att i den svenska lagen ta in den definition av finansiell återförsäkring som finns i artikel 210.3, eftersom finansiell återförsäkring såsom den definieras i Solvens <NOBR>II-direktivet</NOBR> får anses vara sådan verksamhet som får bedrivas av svenska försäkringsföretag utan att detta behöver anges uttryckligen i lagen.</P>
<P class="p1278 ft34">20.5 Koassurans</P>
<P class="p1091 ft31"><SPAN class="ft124">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om koassuransverksamhet inom gemenskapen kräver ingen ytterligare lagstiftningsåtgärd.</P>
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<TR>
<TD class="tr4 td356"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">ning.</P></TD>
<TD class="tr28 td136"><P class="p19 ft2">513</P></TD>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td104"><P class="p43 ft46">Remissinstanserna</P></TD>
<TD class="tr39 td221"><P class="p38 ft2">tillstyrker bedömningen</P></TD>
<TD class="tr39 td96"><P class="p18 ft2">eller</P></TD>
<TD class="tr39 td77"><P class="p18 ft2">har inga</P></TD>
<TD class="tr39 td161"><P class="p19 ft2">invänd-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td104"><P class="p18 ft2">ningar mot den.</P></TD>
<TD class="tr23 td221"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td176"><P class="p18 ft2">regeringens bedömning.</P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td104"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td221"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artiklarna </SPAN><NOBR><SPAN class="ft2">190–196</SPAN></NOBR><SPAN class="ft2"> i</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om koassuransverksamhet inom</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">gemenskapen (numera Europeiska unionen). Med koassurans avses</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">försäkringsverksamhet då två eller flera försäkringsgivare genom ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">enda avtal, med en samlad premie och för samma termin, försäkrar en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">risk. Var och en av försäkringsgivarna svarar för sin del. En av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">försäkringsgivarna ska vara den ledande försäkringsgivaren och ska</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">behandlas som den som täcker hela risken. Den ledande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">försäkringsgivaren tar hand om den löpande förvaltningen och ska bl.a.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">fastställa försäkringsvillkor och tariffer. I Sverige kallas koassurans</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">ibland för samförsäkring. Bestämmelserna har sin huvudsakliga</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">motsvarighet i äldre direktiv (artiklarna <NOBR>1–4</NOBR> koassuransdirektivet,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td176"><P class="p18 ft2">78/473/EEG). Genom Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td96"><P class="p1 ft2">görs</P></TD>
<TD class="tr23 td77"><P class="p73 ft2">endast</P></TD>
<TD class="tr23 td161"><P class="p19 ft2">mindre</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">justeringar i artiklarna 190 och 192, i övrigt konsolideras de redan i</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=4 class="tr23 td333"><P class="p18 ft2">svensk rätt genomförda bestämmelserna i koassuransdirektivet.</P></TD>
<TD class="tr23 td161"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">Enligt gällande rätt krävs inte tillstånd från Finansinspektionen för</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">samförsäkring. Det försäkringsföretag som deltar i samförsäkring av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">risker belägna i eller för åtaganden som ska fullgöras i ett annat EES-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">land – när detta ska ske utan förmedling av en sekundäretablering i det</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p19 ft2">landet – ska dock underrätta Finansinspektionen om gränsöverskridande</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">verksamhet (se 3 kap. 15 § FRL). Vissa undantag finns i 3 kap. 16 § FRL</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">för försäkringsföretag som deltar i samförsäkring i annan egenskap än</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td176"><P class="p18 ft2">ledande försäkringsgivare.</P></TD>
<TD class="tr26 td96"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td77"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td161"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td104"><P class="p43 ft13">Bestämmelserna i</P></TD>
<TD class="tr27 td221"><P class="p18 ft13">Solvens <NOBR>II-direktivet</NOBR> om</P></TD>
<TD colspan=3 class="tr27 td281"><P class="p19 ft13">koassuransverksamhet</P></TD>
</TR>
</TABLE>
<P class="p1279 ft31">inom gemenskapen bedöms inte kräva någon ytterligare lagstiftnings- åtgärd.</P>
<P class="p822 ft1">21 Försäkringsgivare från tredjeland</P>
<P class="p1280 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Försäkringsgivare från tredjeland ska tillämpa de nya bestämmelserna om försäkringstekniska avsättningar, kapital- bas, kapitalkrav och företagsstyrning som införs till följd av Solvens <NOBR>II-direktivet.</NOBR> Vissa följdändringar görs i lagen om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige med anledning av att begreppet solvensmarginal ersätts med krav kopplade till begreppet solvenskapitalkrav.</P>
<P class="p1022 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad ett register som en företrädare för en försäkringsgivare från tredje land är skyldig att föra, ska innehålla.</P>
<P class="p944 ft4">Regeringen eller den myndighet som regeringen bestämmer får även meddela föreskrifter om kapitalbas, solvenskapitalkrav och mini-</P>
<P class="p318 ft2">514</P>
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<P class="p1120 ft31">mikapitalkrav samt interna modeller som avser den försäkringsrörelse som en försäkringsgivare från tredjeland bedriver i Sverige</P>
<P class="p200 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i allt väsentligt med reger- ingens förslag.</P>
<P class="p164 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har inga invändningar mot det.</P>
<P class="p164 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p164 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p164 ft2"><SPAN class="ft46">Skälen för regeringens förslag</SPAN>: I artikel <NOBR>162–167</NOBR> i Solvens <NOBR>II-direk-</NOBR> tivet finns bestämmelser om behandlingen av inom gemenskapen etable- rade filialer till försäkringsföretag med huvudkontor utanför gemenska- pen (numera Europeiska unionen). Enligt artikel 13.11 avses med filial en agentur eller en filial till ett försäkringsföretag. Delar av bestämmel- serna i artikel <NOBR>162–167</NOBR> har sin motsvarighet i de äldre direktiven (artiklarna <NOBR>23–26</NOBR> och 28a i första skadeförsäkringsdirektivet, artiklarna 51 och <NOBR>53–56</NOBR> i konsoliderade livförsäkringsdirektivet och artikel 53 i tredje livförsäkringsdirektivet). Dessa äldre bestämmelser har genomförts genom bestämmelser i <NOBR>4–10</NOBR> kap. lagen (1998:293) om utländska försäk- ringsgivares och tjänstepensionsinstituts verksamhet i Sverige (LUFT).</P>
<P class="p291 ft2">Enligt artikel 162.1 ska filialens verksamhet vara tillståndspliktig. Tillstånd ska ges till försäkringsföretaget, om företaget uppfyller vissa särskilda krav som finns angivna i artiklarna 162.2 och 163. Enligt artikel 162.2 får en medlemsstat bevilja auktorisation, om företaget uppfyller minst följande villkor:</P>
<P class="p1147 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">Det har rätt enligt sitt eget lands lag att utöva försäkringsverksamhet.</SPAN></P>
<P class="p242 ft4"><SPAN class="ft2">2.</SPAN><SPAN class="ft27">Det etablerar en filial inom den medlemsstats territorium där företaget ansökt om auktorisation.</SPAN></P>
<P class="p242 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft126">Det förbinder sig att på den plats där filialen är belägen upprätta till verksamheten hänförliga räkenskaper samt att där förvara alla handlingar som hör till verksamheten.</SPAN></P>
<P class="p242 ft4"><SPAN class="ft2">4.</SPAN><SPAN class="ft127">Det utser en allmän representant som ska godkännas av tillsynsmyn- digheterna.</SPAN></P>
<P class="p242 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft92">Det innehar tillgångar i den medlemsstat där företaget ansökt om auktorisation av en storlek som motsvarar minst hälften av den i artikel 129.1 d föreskrivna lägsta gränsen för minimikapitalkravet och deponerar en fjärdedel av detta tröskelvärde som säkerhet.</SPAN></P>
<P class="p242 ft4"><SPAN class="ft2">6.</SPAN><SPAN class="ft89">Det förbinder sig att täcka solvenskapitalkravet och minimikapital- kravet enligt kraven i artiklarna 100 och 128.</SPAN></P>
<P class="p242 ft2"><SPAN class="ft2">7.</SPAN><SPAN class="ft87">Det meddelar namn och adress på de skaderegleringsrepresentanter som utses i varje medlemsstat utom i den medlemsstat där auktorisa- tionen söks, om de risker som ska täckas klassificeras enligt klass 10 under del A i bilaga I, med undantag för fraktförares ansvar.</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">8.</SPAN><SPAN class="ft26">Det företer en verksamhetsplan enligt bestämmelserna i artikel 163.</SPAN></P>
<P class="p40 ft2"><SPAN class="ft2">9.</SPAN><SPAN class="ft26">Det uppfyller kraven på företagsstyrning i avsnitt 2 av kapitel IV.</SPAN></P>
<P class="p138 ft4">De nuvarande svenska bestämmelserna om krav på koncession (till- stånd) finns i 4 kap. LUFT, där det också finns ett bemyndigande för regeringen eller den myndighet regeringen bestämmer att meddela närmare föreskrifter om handlingar som ska fogas till ansökan. För att</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">515</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">516</P>
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<P class="p40 ft2">genomföra artikel 162.2 e (med undantag för frågan om deposition), f och i behöver LUFT ändras. I övriga delar bedöms artikel 162 inte föranleda någon genomförandeåtgärd då dessa delar överensstämmer med gällande rätt (se 4 kap. 1, 4 och 5 §§ samt 5 kap. 1 och 2 §§ i LUFT). Detsamma gäller beträffande artikel 163 (se 4 kap. 4 § andra stycket LUFT).</P>
<P class="p821 ft2">I artikel 164 finns bestämmelser om möjlighet att överlåta försäkrings- bestånd från filialer till försäkringsföretag i tredje land. De nuvarande svenska bestämmelserna om överlåtelse av försäkringsbestånd från en försäkringsgivare från tredje land finns i 9 kap. LUFT. Bestämmelserna i artikel 164 kräver följdändringar i de nuvarande svenska bestämmel- serna. Följdändringarna är föranledda av att kraven i de tidigare försäk- ringsdirektiven var kopplade till begreppet solvensmarginal som nu genom Solvens <NOBR>II-direktivet</NOBR> ersatts med krav kopplade till begreppen medräkningsbar kapitalbas och solvenskapitalkrav.</P>
<P class="p92 ft2">I artikel 165 finns bestämmelser kring försäkringsföretagens försäk- ringstekniska avsättningar m.m. och i artikel 166 bestämmelser om filialens skyldighet att hålla vissa belopp relaterade till kapitalkrav och medräkningsbar kapitalbas. De nuvarande svenska bestämmelserna om bl.a. deposition, försäkringstekniska avsättningar, solvenskrav och till- räcklig kapitalbas finns i 5 kap. LUFT. Bestämmelserna i artikel 165 och artikel 166 kräver följdändringar i de nuvarande svenska bestämmelserna. Följdändringarna handlar i praktiken om att även filialer till försäkringsgivare från tredje land ska tillämpa de nya bestämmelserna om avsättningar, kapitalbas, kapitalkrav och företagsstyrning som till följd av Solvens <NOBR>II-direktivet</NOBR> införs för försäkringsgivare etablerade inom EES. Det krav på deposition som finns i dag ska finnas kvar. Regeringen eller den myndighet som regeringen bestämmer bör få meddela föreskrifter om kapitalbas, solvenskapitalkrav och mini- mikapitalkrav samt interna modeller som avser den försäkringsrörelse som en försäkringsgivare från tredjeland bedriver i Sverige.</P>
<P class="p610 ft2">I artikel 167 finns bestämmelser om vissa särskilda förmåner för försäkringsföretag med huvudkontor utanför gemenskapen som har filialer i fler än en medlemsstat inom gemenskapen. Förmånerna handlar om beräkning av kapitalkrav, deposition och placering av tillgångar. De nuvarande svenska bestämmelser som gäller vid verksamhet i flera EES- länder finns i 5 kap. <NOBR>16–18</NOBR> §§ LUFT. Bestämmelserna i artikel 167 kräver följdändringar i de nuvarande svenska bestämmelserna. Följdänd- ringarna är föranledda av att kraven i de tidigare försäkringsdirektiven var kopplade till begreppet solvensmarginal som nu genom Solvens II- direktivet ersatts med krav kopplade till begreppet solvenskapitalkrav.</P>
<P class="p689 ft4">Regeringen eller den myndighet som regeringen bestämmer bör få meddela föreskrifter om vad ett sådant register, som en företrädare för en försäkringsgivare från tredje land är skyldig att föra, ska innehålla.</P>
<P class="p84 ft2">I övrigt bör vissa ändringar, som är föranledda av Solvens <NOBR>II-direktivet,</NOBR> göras utöver de som nämnts tidigare.</P>
<P class="p84 ft4"><SPAN class="ft47">Lagrådet </SPAN>anför att det inte framgår av remissen om det krävs särskilda föreskrifter om värderingen av tillgångar och skulder samt åtgärdsplaner och saneringsplaner när det gäller försäkringsgivare från tredje land eller varför det annars krävs särskilda bemyndiganden i de nu aktuella paragraferna. Vidare pekar Lagrådet på att det finns motsvarande</P>
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<P class="p536 ft4">bestämmelser och bemyndiganden i förslaget till ändring av FRL. Frågan Prop. 2015/16:9 bör enligt Lagrådet klargöras i det fortsatta lagstiftningsarbetet.</P>
<P class="p1281 ft4">Regeringen bedömer numera att det inte behövs några sådana särskilda bemyndiganden i nu aktuella bestämmelser i förevarande lag då Finansinspektionens föreskrifter om värderingen av tillgångar och skulder samt åtgärdsplaner och saneringsplaner även kommer att omfatta försäkringsgivare från tredje land. Det bör dock klargöras i nu aktuella bestämmelser att föreskrifterna ska beaktas.</P>
<P class="p1282 ft166"><SPAN class="ft1">22</SPAN><SPAN class="ft165">Genomförande av ändringarna i prospektdirektivet med anledning av omnibus </SPAN><NOBR>II-direktivet</NOBR></P>
<TABLE cellpadding=0 cellspacing=0 class="t136">
<TR>
<TD class="tr47 td123"><P class="p997 ft84">22.1</P></TD>
<TD class="tr47 td339"><P class="p1 ft34">Prospektets utformning</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr60 td351"><P class="p18 ft110"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Om ett grundprospekt eller ett tillägg till detta</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">inte innehåller de slutliga villkoren för ett erbjudande av överlåtbara</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">värdepapper till allmänheten, ska emittenten så snart det är möjligt ge</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">in villkoren till Finansinspektionen för registrering och offentliggöra</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">dessa enligt ett visst förfarande.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p39 ft2">Finansinspektionen ska att så snart det är möjligt underrätta berörd</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">behörig myndighet i en annan stat inom EES och Europeiska värde-</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">pappers- och marknadsmyndigheten om villkoren.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td123"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td339"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td123"><P class="p43 ft167">Skälen</P></TD>
<TD class="tr27 td339"><P class="p18 ft167">för regeringens förslag: <SPAN class="ft13">Genom </SPAN><SPAN class="ft60">artikel 1.2 </SPAN><SPAN class="ft13">i </SPAN><SPAN class="ft60">omnibus II-</SPAN></P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t62">
<TR>
<TD class="tr28 td356"><P class="p18 ft2"><SPAN class="ft3">direktivet </SPAN>ändras artikel 5.4 tredje stycket i prospektdirektivet. Där sägs</P></TD>
<TD class="tr28 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">att om det slutliga villkoren för erbjudandet inte ingår i vare sig grund-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">prospektet eller något tillägg, ska de göras tillgängliga för investerarna,</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">registreras hos den behöriga myndigheten i hemmedlemsstaten samt</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">meddelas av den behöriga myndigheten till den behöriga myndigheten i</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">värdmedlemsstaten/värdmedlemsstaterna så snart det är praktiskt möjligt</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">när ett erbjudande till allmänheten görs, och om det är möjligt före den</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">tidpunkt då erbjudandet till allmänheten börjar gälla eller de berörda</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">värdepapperen tas upp till handel. I artikeln stadgas även att hemmed-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">lemsstatens behöriga myndighet ska meddela de slutliga villkoren till</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">Europeiska värdepappers- och marknadsmyndigheten (Esma), att de slut-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">liga villkoren ska innehålla information som endast avser värdepappers-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">noten och ska inte användas för att komplettera grundprospektet samt att</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">artikel 8.1 a ska tillämpas i sådana fall.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p43 ft2">Ändringen i artikel 5.4 innebär att det inte längre åligger emittenten att</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">underrätta berörd behörig myndighet i en annan stat inom EES om</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">villkoren. I stället införs en skyldighet för hemmedlemsstatens behöriga</P></TD>
<TD rowspan=2 class="tr44 td136"><P class="p19 ft2">517</P></TD>
</TR>
<TR>
<TD class="tr53 td356"><P class="p18 ft74"> </P></TD>
</TR>
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<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">myndighet att så snart det är möjligt underrätta berörd behörig myndighet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">i en annan stat inom EES och även Esma om villkoren.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Artikel 5.4 tredje stycket i prospektdirektivet har genomförts i 2 kap.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">17 § lagen (1991:980) om handel med finansiella instrument. Den para-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">grafen bör justeras så att den nya lydelsen av nu aktuell artikel i</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">prospektdirektivet genomförs.</P></TD>
</TR>
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<P class="p676 ft34">22.2 Övriga ändringar i prospektdirektivet</P>
<P class="p1283 ft169"><SPAN class="ft168">Regeringens bedömning: </SPAN>Övriga artiklar i prospektdirektivet som ändras genom omnibus <NOBR>II-direktivet</NOBR> föranleder ingen lagstiftningsåtgärd.</P>
<P class="p734 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel </SPAN><NOBR><SPAN class="ft3">1.2–1.5</SPAN></NOBR><SPAN class="ft3"> </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN><SPAN class="ft2">ändras artiklarna 11.3, 13.7, 14.8 och 15.7 i prospektdirektivet. I samtliga dessa fall åläggs Esma att utarbeta förslag till tekniska standarder för tillsyn inom vissa i respektive artikel preci- serade områden. Dessa artiklar är således riktade till Esma och är inte föremål för genomförande i nationell lagstiftning.</SPAN></P>
<P class="p507 ft31">Genom <SPAN class="ft55">artikel 1.6 </SPAN>i <SPAN class="ft55">omnibus </SPAN><NOBR><SPAN class="ft55">II-direktivet</SPAN></NOBR><SPAN class="ft55"> </SPAN>införs en ny artikel 31 a i prospektdirektivet. Sistnämnd artikel behandlar Esmas personal och resurser och bör inte genomföras i nationell lagstiftning.</P>
<P class="p1284 ft1">23 Finansiella konglomerat – specialföretag</P>
<P class="p1285 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Specialföretag ska ingå i definitionen av finan- siell sektor (försäkringssektorn) och reglerat företag i lagen om sär- skild tillsyn över finansiella konglomerat.</P>
<TABLE cellpadding=0 cellspacing=0 class="t120">
<TR>
<TD class="tr4 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td347"><P class="p19 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>innehåller inte någon motsvarighet till regering-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p1286 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>lämnar inga synpunkter i aktuell del.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">ingens förslag.</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p112 ft2">det.</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>Både definitioner av reglerade före-</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2">tag och försäkringssektorn kan få avgörande betydelse för om ett finan-</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2">siellt konglomerat föreligger i ett enskilt fall. I den finansiella sektorn</P></TD>
</TR>
<TR>
<TD class="tr23 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td347"><P class="p19 ft2">ingår inte enbart reglerade företag – t.ex. kreditinstitut, försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr26 td76"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td347"><P class="p19 ft2">företag och värdepappersbolag – utan även vissa andra företag. Genom</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td76"><P class="p115 ft2">518</P></TD>
<TD class="tr28 td347"><P class="p19 ft2">ändringsdirektivet ändras konglomeratdirektivets nuvarande definitioner</P></TD>
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<TD class="tr22 td347"><P class="p18 ft17"> </P></TD>
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<P class="p40 ft2">av ”reglerad enhet” och ”försäkringssektorn”. Definitionen av reglerad enhet ändras så att den omfattar återförsäkringsföretag. Dessa ingår redan i dag i försäkringssektorn. Samtidigt ändras definitionen av återförsäk- ringsföretag så den inkluderar specialföretag (se artikel 2.4 och 2.6 i konglomeratdirektivet som ändras genom artikel 2.1 i ändringsdirek- tivet).</P>
<P class="p593 ft2">Specialföretag definieras genom en hänvisning till artikel 13.26 i Solvens <NOBR>II-direktivet.</NOBR> Där anges att specialföretag är ett företag, annat än ett befintligt försäkrings- eller återförsäkringsföretag, oavsett om det är ett eget bolag eller inte, som övertar risker från försäkrings- eller återförsäkringsföretag och till fullo finansierar sin exponering för sådana risker genom inkomster från emissioner av skuldebrev eller någon annan finansieringsmekanism där återbetalningsrättigheterna för dem som till- handahåller sådana lån eller en sådan finansieringsmekanism är efter- ställda ett sådant företags återförsäkringsskyldigheter.</P>
<P class="p92 ft2">Definitionen av reglerade företag i lagen (2006:531) om särskild tillsyn över finansiella konglomerat (konglomeratlagen) omfattar bl.a. försäk- ringsföretag. Till försäkringsföretag hänförs försäkringsaktiebolag, ömse- sidiga försäkringsbolag och försäkringsföreningar enligt FRL. Detta gäller även om företaget uteslutande bedriver återförsäkringsrörelse och är ett återförsäkringsföretag i <NOBR>EU-direktivets</NOBR> mening. I detta avseende har alltså de svenska reglerna redan ett vidare tillämpningsområde än vad <NOBR>EU-rätten</NOBR> kräver.</P>
<P class="p92 ft4">Specialföretag beaktas inte särskilt i konglomeratlagen enligt gällande rätt, varken som ett reglerat företag eller som ett företag inom den finansiella sektorn.</P>
<P class="p84 ft2">Redan i dag finns en definition av specialföretag i FRL. Med special- företag avses där ett utländskt företag som, utan att vara försäkrings- givare, övertar risker från ett försäkringsföretag eller en utländsk försäk- ringsgivare och som helt finansierar sin verksamhet genom emissioner av skuldebrev eller någon annan liknande form av finansiering, för vilken rätten till återbetalning är underordnad företagens skyldigheter enligt avtal om riskövertagande. Definitionen får betydelse i placerings- och solvenssammanhang.</P>
<P class="p84 ft2">Nu föreslås att det införs en reglering för svenska specialföretag i FRL (se avsnitt 19). Med specialföretag avses ett aktiebolag eller en ekono- misk förening som, utan att vara ett försäkringsföretag eller en utländsk försäkringsgivare, övertar försäkringsrisker från ett försäkringsföretag eller en <NOBR>EES-försäkringsgivare</NOBR> och som helt finansierar sin verksamhet genom emissioner av skuldebrev eller någon annan liknande form av finansiering, för vilken rätten till återbetalning är underordnad företagens skyldigheter enligt avtal om riskövertagande.</P>
<P class="p610 ft4">För att genomföra ändringsdirektivet bör ändringar göras i konglo- meratlagen i enlighet med direktivet som innebär att specialföretag ingår i definitionen av finansiell sektor (försäkringssektorn) och reglerat före- tag. Vid bedömningen om ett finansiellt konglomerat är för handen ska således förekomsten av ett specialföretag beaktas.</P>
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<P class="p1287 ft166"><SPAN class="ft1">24</SPAN><SPAN class="ft170">Ikraftträdande- och övergångsbestämmelser</SPAN></P>
<P class="p785 ft34"><SPAN class="ft84">24.1</SPAN><SPAN class="ft139">Ikraftträdande- och infasningsperiod</SPAN></P>
<P class="p810 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ändringarna i försäkringsrörelselagen och övriga lagar till följd av Solvens <NOBR>II-direktivet</NOBR> ska träda i kraft 1 januari 2016. Finansinspektionen får ta ut avgifter även före lagens ikraftträdande för ansökningar och anmälningar enligt de nya bestämmelserna om solvens, specialföretag, undantag beroende på storlek, grupptillsyn och fastställande av tillämpning av övergångsbestämmelser, när dessa har kommit in till inspektionen före lagens ikraftträdande.</P>
<P class="p1288 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>Under tiden fr.o.m. det datum då lagstift- ningen utfärdats och offentliggjorts t.o.m. 31 december 2015 ska Finansinspektionen, på begäran av ett försäkringsföretag, kunna göra granskningar och besluta om godkännande av interna modeller, tilläggskapital, klassificering av kapitalbasmedel, företagsspecifika parametrar, specialföretag, durationsbaserade aktiekursrisker och de särskilda övergångsbestämmelserna kring beräkningen av bästa skattning och försäkringstekniska avsättningar. Finansinspektionen ska även under motsvarande tid kunna göra en granskning och ha befogenhet att fatta beslut i vissa grupprelaterade frågor. Dessa beslut ska inte gälla förrän tidigast 1 januari 2016.</P>
<P class="p811 ft2">Under tiden fr.o.m. det datum då lagstiftningen utfärdats och offent- liggjorts t.o.m. 31 december 2015 får Finansinspektionen, efter ansökan av ett försäkringsföretag, besluta om undantag från bestämmelserna om solvens, offentliggörande och grupptillsyn i försäkringsrörelselagen. Beslutet ska inte gälla före 1 januari 2016.</P>
<P class="p811 ft31">Finansinspektionens förtida prövning av dessa ärenden kräver inte stöd av någon uttrycklig övergångsbestämmelse.</P>
<P class="p843 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer i allt väsent- ligt med regeringens förslag.</SPAN></P>
<P class="p224 ft121">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överens- stämmer i allt väsentligt med regeringens förslag och bedömning.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget och bedömningen eller har ingen invändning mot dem. <SPAN class="ft3">Kammarrätten i Stockholm </SPAN>anför att det inte framgår av utkastet till lagrådsremiss huruvida beslut under infasningsperioden ska kunna överklagas till allmän förvaltningsdomstol och att det i vart fall inte kommer vara möjligt att överklaga dessa beslut enligt överklagandebestämmelserna i FRL.</P>
<P class="p1289 ft46">Skälen för regeringens förslag och bedömning</P>
<P class="p437 ft3">Ikraftträdandet</P>
<P class="p841 ft4">Enligt artikel 311 i Solvens <NOBR>II-direktivet</NOBR> ska ett antal uppräknade artiklar i direktivet <SPAN class="ft47">tillämpas </SPAN>fr.o.m. 1 januari 2014. De uppräknade artiklarna är de artiklar som anses ingå i den s.k. konsolideringen. Enligt artikel 309.1</P>
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<P class="p275 ft2">första stycket i Solvens <NOBR>II-direktivet</NOBR> ska medlemsländerna <SPAN class="ft3">genomföra </SPAN>den normgivning som behövs för att följa ett antal uppräknade artiklar senast den 30 juni 2013. De uppräknade artiklarna motsvarar de s.k. egentliga Solvens <NOBR>II-artiklarna.</NOBR> Av artikel 309.1 andra stycket framgår att den nationella normgivningen ska tillämpas från och med den 1 januari 2014. Alla dessa datum har ändrats flera gånger genom olika rättsakter.</P>
<P class="p138 ft2">De artiklar som ingår i den s.k. konsolideringen har redan genomförts i svensk rätt, vilket innebär att bestämmelsen i artikel 311 inte kräver några lagstiftningsåtgärder. Merparten av de s.k. egentliga Solvens II- artiklarna – dvs. de artiklar som finns med i uppräkningen i artikel 309.1 första stycket – föreslås bli införda genom ändringar i FRL.</P>
<P class="p138 ft2">Genom <SPAN class="ft3">artikel 2.83 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>ändras artikel 311 i Solvens <NOBR>II-direktivet</NOBR> på det sättet att de aktuella artiklarna ska tillämpas fr.o.m. 1 januari 2016 i stället för fr.o.m. 1 januari 2014. Som framgått ovan krävs det inga lagstiftningsåtgärder för att genomföra artikel 311, vilket innebär att det inte heller krävs några lagstiftningsåtgärder med anledning av ändringen i artikel 311. Det kan noteras att ändringen genom omnibus <NOBR>II-direktivet</NOBR> också innebär att artiklarna 56 och 143 i Solvens <NOBR>II-direktivet</NOBR> inte längre finns med i uppräkningen av ”konsoli- deringsartiklarna” i artikel 311. Ändringen är svårtolkad, mot bakgrund av att de aktuella artiklarna inte heller finns med i den uppräkning av de egentliga Solvens <NOBR>II-artiklarna</NOBR> som finns i artikel 309.1. Det kan dock antas att ändringen saknar praktisk betydelse för det svenska genom- förandet.</P>
<P class="p1132 ft2">Genom <SPAN class="ft3">artikel 2.81 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>ändras artikel 309.1 första stycket i Solvens <NOBR>II-direktivet</NOBR> på det sättet att det datum då den nationella normgivning som behövs för att följa de aktuella artiklarna ska sättas i kraft ändras från 30 juni 2013 till 31 mars 2015. Vidare införs det ett nytt andra stycke där det anges att den normgivning som är nödvändig för att följa artikel 308a (de särskilda s.k. infasningsreglerna som behandlas under nästa rubrik) ska tillämpas fr.o.m. 1 april 2015. Det får antas att även det nuvarande andra stycket i Solvens <NOBR>II-direktivet</NOBR> ändras på det sättet att det datum då de egentliga Solvens <NOBR>II-artiklarna</NOBR> ska börja tillämpas ändras från 1 januari 2014 till 1 januari 2016.</P>
<P class="p200 ft2">De ändringar i Solvens <NOBR>II-direktivet</NOBR> som genomförs genom omnibus II- direktivet innebär i praktiken att de ändringar som med anledning av Solvens <NOBR>II-direktivet</NOBR> genomförs i framför allt FRL, men också i bl.a. lagen om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige, ska ”sättas i kraft” senast den 31 mars 2015, och börja tillämpas från och med den 1 januari 2016. Regeringen gör bedöm- ningen att den svenska normgivningen kan anses ha ”satts i kraft” när riksdagen har fattat beslut om de aktuella lagändringarna och de har blivit utfärdade av regeringen.</P>
<P class="p228 ft3">Särskild infasningsperiod före ikraftträdandet</P>
<P class="p844 ft4">Som framgått ovan ska bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> vara genomförda senast 31 mars 2015, och börja tillämpas senast 1 januari 2016.</P>
<P class="p164 ft31">Genom <SPAN class="ft55">artikel 2.80 </SPAN>i <SPAN class="ft55">omnibus </SPAN><NOBR><SPAN class="ft55">II-direktivet</SPAN></NOBR><SPAN class="ft55"> </SPAN>införs det en ny artikel 308a i Solvens <NOBR>II-direktivet,</NOBR> som innehåller bestämmelser om en s.k. infas-</P>
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<P class="p40 ft2">ningsperiod. Enligt artikel 308a.1 ska medlemsländerna se till att tillsyns- myndigheterna fr.o.m. 1 april 2015 har rätt att fatta beslut om godkän- nande i vissa utpekade frågor – t.ex. när det gäller frågor kring godkän- nande av s.k. tilläggskapital, företagsspecifika parametrar, interna model- ler och övergångsregler.</P>
<P class="p593 ft2">Enligt artikel 308a.2 och 308a.3 ska tillsynsmyndigheterna även, fr.o.m. 1 juli 2015, ha befogenhet att vidta vissa uppräknade åtgärder i grupprelaterade frågor. Enligt 308a.4 ska medlemsländerna när det gäller de s.k. grupprelaterade frågorna ålägga tillsynsmyndigheterna att pröva ansökningar om godkännande eller tillstånd som lämnas in av försäk- ringsföretagen. Tillsynsmyndigheternas beslut med anledning av dessa ansökningar ska dock inte börja gälla före 1 januari 2016.</P>
<P class="p593 ft4">Enligt artikel 311 i Solvens <NOBR>II-direktivet</NOBR> ska artikel 308a gälla fr.o.m. 1 april 2015.</P>
<P class="p84 ft2">Syftet med den särskilda infasningsperioden från den 1 april respektive den 1 juli 2015 till den 31 december 2015 är att den ska möjliggöra för såväl företag som tillsynsmyndigheterna att kunna börja tillämpa Solvens <NOBR>II-regelverket</NOBR> fr.o.m. 1 januari 2016. Det är här fråga om att möjliggöra för Finansinspektionen att ta emot och pröva ärenden enligt de nya bestämmelserna innan de har trätt i kraft. Normgivningen ska dock givetvis ha ”satts i kraft”. Detta sker när riksdagen har fattat beslut om de aktuella lagändringarna och dessa har utfärdats och offentliggjorts. Finansinspektionens prövning torde inte kräva stöd av några uttryckliga övergångsbestämmelser (se Lagrådets yttrande i prop. 2009/10:220 s. 529). Regeringen anser, till skillnad från Kammarrätten i Stockholm, att det kommer att vara möjligt att överklaga beslut som meddelas under infasningsperioden enligt överklagandebestämmelserna i FRL, då sådana beslut kommer att meddelas med stöd av lagen (trots att lagändringarna ännu inte har trätt i kraft) och därmed är överklagbara enligt överklagandebestämmelserna i FRL (jfr Lagrådets yttrande i prop. 2009/10:220 s. 529).</P>
<P class="p689 ft2">Trots att Finansinspektionens prövning inte torde kräva stöd av några uttryckliga övergångsbestämmelser, behövs det en ikraftträdande- och övergångsbestämmelse i FRL om att Finansinspektionen även före lagens ikraftträdande får ta ut avgifter för ansökningar och anmälningar enligt de nya bestämmelserna, när dessa har kommit in till inspektionen före lagens ikraftträdande.</P>
<P class="p593 ft2"><SPAN class="ft3">Lagrådet </SPAN>har invänt att det framstår som inkonsekvent att meddela särbestämmelser om avgiftsuttag före ikraftträdandet, men inte i fråga om denna tidiga beslutsprocess som sådan och att frågan bör övervägas på nytt. Regeringen å sin sida kan bara konstatera att det inte torde krävas några uttryckliga övergångsbestämmelser för denna tidiga beslutsprocess – ett ställningstagande som Lagrådet tidigare har tagit och som Lagrådet nu inte har invänt mot. För att Finansinspektionen ska kunna ta ut avgifter för ansökningar och anmälningar enligt de nya bestämmelserna även före lagens ikraftträdande, när dessa har kommit in till inspektionen före lagens ikraftträdande, krävs emellertid en övergångsbestämmelse i FRL. Denna ordning framstår även efter förnyade överväganden som lämplig.</P>
<P class="p744 ft31">Av artikel 4.1 i Solvens <NOBR>II-direktivet</NOBR> framgår att direktivet inte ska tillämpas på ett försäkringsföretag som uppfyller vissa villkor (vissa</P>
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<P class="p117 ft4">tröskelvärden). Det närmare innehållet i artikel 4 och förslaget till Prop. 2015/16:9 genomförande i svensk rätt av denna behandlas i avsnitt 6.4. För att försäkringsföretag ska kunna planera sin verksamhet bör de i god tid</P>
<P class="p325 ft4">innan den 1 januari 2016 få besked om undantag kan medges från FRL i sin helhet eller i vissa delar. Även i dessa fall bör Finansinspektionen, efter ansökan av ett försäkringsföretag, kunna besluta om undantag från bestämmelserna om solvens, offentliggörande och grupptillsyn i FRL. Ett sådant beslut ska inte gälla före 1 januari 2016.</P>
<P class="p784 ft34"><SPAN class="ft84">24.2</SPAN><SPAN class="ft133">Övergångsreglering</SPAN></P>
<P class="p1290 ft123"><SPAN class="ft115">24.2.1</SPAN><SPAN class="ft136">Företag som har upphört med sin verksamhet (s.k. run off)</SPAN></P>
<P class="p1291 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag, som senast 1 januari 2016 upphört med att teckna nya försäkringsavtal och uteslutande förvaltar sitt befintliga bestånd i syfte att avsluta sin verksamhet, får efter tillstånd av Finansinspektionen, undantas från skyldigheten att tillämpa delar av försäkringsrörelselagen.</P>
<P class="p1040 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om de närmare villkoren för undantag och omfattningen av undantagen.</P>
<P class="p1292 ft4">För återförsäkringsbolag som senast 10 december 2007 har upphört att teckna nya återförsäkringsavtal och uteslutande förvaltar sitt befintliga bestånd i syfte att avsluta verksamheten gäller äldre bestämmelser.</P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD class="tr29 td356"><P class="p1047 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">med regeringens förslag. I förslaget i utkastet till lagrådsremiss saknades</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">övergångsreglering för återförsäkringsbolag som har upphört med sin</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">verksamhet.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">det.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.80 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II-</SPAN></P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2"><SPAN class="ft3">direktivet </SPAN>införs det en ny artikel i Solvens <NOBR>II-direktivet</NOBR> – artikel 308b.1–</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">308 b.3 – som tar direkt sikte på vissa typer av s.k. run <NOBR>off-företag,</NOBR> dvs.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">företag som inte tecknar nya försäkringsavtal utan som endast förvaltar</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">äldre bestånd.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">Enligt artikel 308b ska försäkringsföretag som senast 1 januari 2016</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">har upphört med att teckna nya försäkrings- eller återförsäkringsavtal och</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">uteslutande administrerar sina existerande portföljer i syfte att avsluta sin</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">verksamhet under vissa närmare angivna förutsättningar inte vara</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">skyldiga att tillämpa de bestämmelser som finns i avdelningarna I, II och</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">III i Solvens <NOBR>II-direktivet.</NOBR> Regleringen innebär motsatsvis att dessa</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">företag endast ska lyda under den reglering som finns i avdelning IV</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">(bestämmelser om rekonstruktion och likvidation av försäkringsföretag),</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p141 ft2">avdelning V (bestämmelser om domstolsprövning, samarbets- och</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p141 ft2">förfaranderegler, valuta och indexeringar, särskilda övergångsregler för</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td356"><P class="p141 ft2">ägarprövningsreglerna, följdändringar i tjänstepensionsdirektivet och</P></TD>
<TD class="tr29 td136"><P class="p19 ft2">523</P></TD>
</TR>
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<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">524</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft4">bestämmelser om s.k. durationsbaserad aktiekursrisk) och avdelning VI (övergångsbestämmelser och slutbestämmelser).</P>
<P class="p84 ft2">När det gäller de närmare förutsättningarna för att omfattas av över- gångsregleringen framgår det av artikel 308b.1 att företaget antingen ska ha visat för tillsynsmyndigheten att verksamheten kommer att avslutas före 1 januari 2019, eller att företaget är föremål för rekonstruktion och att det har utsetts en likvidator. För de olika kategorierna av företag (företag där verksamheten ska avslutas senast 31 december 2018 eller företag som är föremål för rekonstruktion) gäller olika bestämmelser för tiden fr.o.m. 1 januari 2019, se artikel 308b.2.</P>
<P class="p743 ft2">Dessutom ställs det i artikel 308b.3 vissa ytterligare särskilda villkor för att få tillämpa övergångsregleringen. Ett villkor är att företaget inte ingår i en grupp, eller – om företaget ingår i en grupp – alla företag i gruppen upphör med att teckna nya försäkringsavtal. De övriga villkoren är att ett företag som tillämpar den särskilda övergångsregleringen ska ha underrättat tillsynsmyndigheten om detta, samt att företaget lämnar en årlig rapport till tillsynsmyndigheten om hur avvecklingen av verksam- heten fortskrider.</P>
<P class="p92 ft4">Enligt artikel 308b.4 ska medlemsländerna upprätta en förteckning över de företag som berörs av övergångsregleringen och överlämna dessa förteckningar till alla övriga medlemsländer.</P>
<P class="p84 ft2">De nya bestämmelserna i artikel 308b i Solvens <NOBR>II-direktivet</NOBR> har vissa likheter med den särskilda reglering för återförsäkringsföretag som har upphört med sin verksamhet som finns i <SPAN class="ft3">artikel 12 </SPAN>i Solvens <NOBR>II-direktivet.</NOBR> Sistnämnd artikel bör genomföras genom en övergångsregel som innebär att nuvarande bestämmelser fortsatt gäller för återförsäkringsbolag som senast den 10 december 2007 har upphört att teckna återförsäkringsavtal och uteslutande förvaltar sitt befintliga bestånd i syfte att avsluta verksamheten.</P>
<P class="p743 ft2">När det gäller den nya artikel 308b bör en liknande bedömning göras. I detta fall är det emellertid lämpligt att artikeln i stället genomförs genom en övergripande övergångsbestämmelse, i kombination med ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vad som ska gälla för de företag som omfattas av övergångsregleringen, dvs. de närmare villkoren för undantag och omfattningen av undantagen. Bedömningen grundas på att den särskilda regleringen är av relativt teknisk karaktär och att bestämmelserna inte torde komma att bli relevanta för mer än ett fåtal företag. Avsikten är således att det – med grund i nu beskriven övergångsreglering – i föreskrifter uttömmande ska preciseras vilken reglering som ska vara gällande för de försäkringsföretag som har beviljats undantag (enligt särskilda villkor som även de ska preciseras i föreskrifter) – ett förtydligande som har efterlysts av <SPAN class="ft3">Lagrådet</SPAN>.</P>
<P class="p744 ft4">Bestämmelsen om att medlemsländerna ska upprätta en lista över de företag som tillämpar övergångsregleringen kan genomföras genom föreskrifter på lägre nivå än lag.</P>
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<TD class="tr29 td32"><P class="p56 ft115">24.2.2</P></TD>
<TD class="tr29 td43"><P class="p43 ft114">Senaste tidpunkt för rapportering</P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
</TABLE>
<P class="p1293 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Övergångsbestämmelserna om senaste tid- punkter för försäkringsföretagens olika rapporteringar till tillsyns- myndigheterna och försäkringsföretagens olika offentliggöranden av information kräver inga lagstiftningsåtgärder.</P>
<P class="p1124 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p882 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p882 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p882 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>I artikel 35 i Solvens II- direktivet finns bestämmelser om att försäkringsföretagen ska vara skyl- diga att lämna viss information till tillsynsmyndigheterna och i artikel 51 finns bestämmelser om att försäkringsföretagen ska vara skyldiga att offentliggöra viss information i en s.k. lägesrapport om verksamhet och solvens.</P>
<P class="p882 ft2">Nu föreslås att bestämmelserna i artikel 35 genomförs genom bestäm- melser om att ett försäkringsföretag ska lämna Finansinspektionen de upplysningar om sin verksamhet som inspektionen begär och ett bemyn- digande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen samt när och hur de ska lämnas (se avsnitt 17.12). Bestämmelserna i artikel 51 föreslås bli genomförda genom lag- bestämmelser i kombination med bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om bl.a. innehållet i solvens- och verksamhetsrapporten (se avsnitt 17.4).</P>
<P class="p905 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.80 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs nya bestämmelser i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> – artikel </SPAN><NOBR><SPAN class="ft4">308b.5–308b.8</SPAN></NOBR><SPAN class="ft4"> – med övergångsregler för tillsynsrapportering respektive offentliggörande.</SPAN></P>
<P class="p1294 ft2">Enligt artikel 308b.5 ska medlemsländerna – under en period som inte får överstiga fyra år – se till att den senaste dagen för den årliga eller mer frekventa rapportering som ska ske enligt artikel <NOBR>35.1–35.4</NOBR> i Solvens II- direktivet minskar med två veckor för varje räkenskapsår, med början från 20 veckor efter utgången av företagets räkenskapsår när denna tidpunkt infaller mellan 30 juni 2016 och 31 december 2016 till senast 14 veckor efter utgången av företagets räkenskapsår när denna tidpunkt infaller mellan 30 juni 2019 och 31 december 2020.</P>
<P class="p401 ft4">I artikel 308b.6 finns motsvarande reglering för det offentliggörande som ska ske enligt artikel 51 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1294 ft2">Vidare finns det i artikel 308b.7 motsvarande bestämmelser när det gäller kvartalsrapportering som avser informationen i artikel <NOBR>35.1–35.4</NOBR> i Solvens <NOBR>II-direktivet,</NOBR> med den skillnaden att minskningen ska ske med en vecka per räkenskapsår med början från åtta veckor efter respektive kvartal som avslutas under 2016 till senast 5 veckor efter respektive kvartal som avslutas under 2019.</P>
<P class="p401 ft4">Av artikel 308b.8 framgår slutligen att motsvarande övergångs- reglering också ska gälla för den rapportering och det offentliggörande</P>
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr24 td356"><P class="p18 ft2">som gäller för försäkringsgrupper, med den skillnaden att det ska läggas</P></TD>
<TD rowspan=2 class="tr1 td136"><P class="p19 ft2">525</P></TD>
</TR>
<TR>
<TD class="tr55 td356"><P class="p18 ft81"> </P></TD>
</TR>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">till ytterligare sex veckor i respektive bestämmelse. Artikel 308b.8</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">hanteras nedan i avsnitt 23.2.12 i samband med övriga övergångsregler</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">som har samband med grupp.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Beträffande artiklarna <NOBR>308b.5–308b.7</NOBR> gäller, mot bakgrund av det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">förslag till genomförande av artikel 35 och artikel 51 som nu lämnas, att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">de senaste tidpunkterna för olika former av inrapportering och offentlig-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">görande avses bestämmas av Finansinspektionen med stöd av det</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">bemyndigande som föreslås i 17 kap. 30 § andra stycket respektive verk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ställighetsföreskrifter. Den särskilda övergångsregleringen i artiklarna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2"><NOBR>308b.5–308b.7</NOBR> avseende senaste tidpunkter för inrapportering respektive</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">offentliggörande som införs genom omnibus <NOBR>II-direktivet</NOBR> kräver alltså</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">inte några lagstiftningsåtgärder.</P></TD>
</TR>
</TABLE>
<P class="p1295 ft123">24.2.3 Behandlingen av kapitalbasposter som har emitterats före lagens ikraftträdande</P>
<P class="p1115 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Kapitalbasposter i primärkapitalet som har emitterats före 17 januari 2015 och som enligt nuvarande reglering får ingå i ett försäkringsföretags kapitalbas, men som den 31 december 2015 maximalt får utgöra 50 procent av kapitalbasen, ska klassificeras som s.k. nivå <NOBR>1-kapital</NOBR> t.o.m. 31 december 2025.</P>
<P class="p1012 ft2">Kapitalbasposter i primärkapitalet som har emitterats före 17 januari 2015 och som enligt nuvarande reglering får ingå i ett försäkringsföretags kapitalbas, men som den 31 december 2015 maximalt får utgöra 25 procent av kapitalbasen, ska klassificeras som s.k. nivå <NOBR>2-kapital</NOBR> t.o.m. 31 december 2025.</P>
<P class="p930 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vilka typer kapitalbasposter som ska omfattas av bestämmelserna.</P>
<P class="p728 ft4"><SPAN class="ft121">Utredningens förslag </SPAN>överensstämmer i huvudsak med regeringens förslag.</P>
<P class="p506 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer i huvudsak med regeringens förslag. I regeringens förslag har beaktats att EU- förordningen på nivå 2 har trätt i kraft.</SPAN></P>
<P class="p506 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 94 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om klassificeringen av s.k. kapitalbasposter. Nu föreslås artikel 94 bli genomförd genom bestämmelser i 7 kap. 7 § FRL i kombination med ett bemyndigande för regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om bl.a. vilka egenskaper och kriterier som ska beaktas vid indelning av kapitalbasen, se 7 kap. 12 § 2 (se avsnitt 13.3).</P>
<P class="p565 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.80 <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">införs nya bestämmelser i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> – artikel 308b.9 och 308b.10 – med övergångsregler kring klassificeringen av vissa kapitalbasposter.</SPAN></P>
<P class="p1289 ft2">526</P>
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<P class="p769 ft4">Enligt artikel 308b.9 ska s.k. primärkapitalposter – som har utfärdats Prop. 2015/16:9 före visst datum<SPAN class="ft148">29 </SPAN>och som per 31 december 2015 enligt då gällande rätt</P>
<P class="p707 ft2">på visst sätt (procentuell begränsning) får användas för att uppfylla (de äldre) solvenskraven men som inte annars klassificeras som s.k. nivå 1 – eller nivå <NOBR>2-kapital</NOBR> enligt de nya kapitalkravsreglerna (Solvens II- regelverket) – kunna klassificeras som s.k. nivå <NOBR>1-kapital</NOBR> under en period om maximalt 10 år räknat fr.o.m. 1 januari 2016.</P>
<P class="p67 ft4">I artikel 308b.10 finns motsvarande reglering för vissa andra typer av kapitalbasposter, som under en period om maximalt 10 år ska klassi- ficeras som s.k. klass <NOBR>2-kapital.</NOBR></P>
<P class="p1296 ft2">Det saknas skäl för att inte utnyttja den maximala övergångstiden. Bestämmelserna är av teknisk karaktär och bör därför genomföras</P>
<P class="p707 ft4">genom en övergripande bestämmelse i kombination med föreskrifter på lägre nivå än lag.</P>
<P class="p67 ft2">Av föreslagna bestämmelser bör uttryckligen framgå att de procentuella begränsningarna enligt direktivet ska gälla förhållandena den 31 december 2015 – ett förtydligande som har efterfrågats av</P>
<P class="p1157 ft3">Lagrådet<SPAN class="ft2">.</SPAN></P>
<P class="p1297 ft123"><SPAN class="ft115">24.2.4</SPAN><SPAN class="ft136">Tillämpliga bestämmelser för vissa typer av lån som har getts ut före 1 januari 2011</SPAN></P>
<P class="p740 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>För ett försäkringsföretag som ompaketerar lån till överlåtbara värdepapper eller andra finansiella instrument gäller, för lån som har emitterats före den 1 januari 2011, villkoren enligt artikel 135.2 i Solvens <NOBR>II-direktivet</NOBR> endast om den underliggande exponeringen har utökats eller blivit ersatt efter den 31 december 2014.</P>
<P class="p631 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artiklarna <NOBR>132–134</NOBR> i Solvens II- direktivet finns bestämmelser om investeringar och i artikel 135 finns bestämmelser om s.k. genomförandeåtgärder. Enligt artikel 135.2 ska kommissionen anta genomförandeåtgärder kring behandlingen av s.k. ompaketerade lån. Enligt bestämmelserna ska kommissionen anta genomförandeåtgärder när det gäller vilka krav de företag (ursprungliga sponsorn) som pakterar lån till värdepapper måste uppfylla för att försäkringsföretag ska få lov att investera i denna typ av värdepapper eller instrument som har getts ut <SPAN class="ft3">efter </SPAN>den 1 januari 2011. Kommissionen ska också anta genomförandeåtgärder kring vilka kvalitativa krav som ska gälla för försäkringsföretag som investerar i denna typ av tillgångar.</P>
<P class="p1298 ft40"><SPAN class="ft51">29 </SPAN>Det datum som ska användas är 17 januari 2015, dvs. datumet för ikraftträdande av</P>
<P class="p523 ft97">kommissionens delegerade förordning (EU) 2015/35.</P>
<P class="p62 ft2">527</P>
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<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD colspan=2 class="tr39 td417"><P class="p43 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.35 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR></P></TD>
<TD colspan=3 class="tr39 td221"><P class="p19 ft2">ges kommissionen – via</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p18 ft2">ändringar i artikel 135.2 i</P></TD>
<TD colspan=2 class="tr23 td56"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td15"><P class="p45 ft2">– rätt</P></TD>
<TD class="tr23 td195"><P class="p19 ft2">att meddela</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p18 ft2">delegerade akter på de områden där kommissionen enligt ovan hade rätt</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p18 ft2">att vidta genomförandeåtgärder, men kommissionen ges nu också rätt att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p18 ft2">närmare reglera förutsättningarna för ytterligare kapitaltillägg när kraven</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p18 ft2">kring ompaketerade lån inte efterlevs. De nu nämnda ändringarna i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p18 ft2">artikel 135.2 föranleder inte i sig några lagstiftningsåtgärder, eftersom</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td417"><P class="p18 ft2">bestämmelserna riktar sig till kommissionen.</P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td195"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">Genom <SPAN class="ft3">artikel 2.80 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs det emellertid också</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p18 ft2">en ny artikel i Solvens <NOBR>II-direktivet</NOBR> – 308b.11 – som innehåller övergångs-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p18 ft2">regler kring vad som ska gälla för ompaketerade lån som har utfärdats</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td127"><P class="p18 ft2"><SPAN class="ft3">före </SPAN>den 1 januari 2011.</P></TD>
<TD class="tr23 td19"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td78"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td15"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td195"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p19 ft2">Enligt artikel 308b.11 ska – när det gäller ompaketerade lån som har</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr26 td269"><P class="p18 ft2">utfärdats <SPAN class="ft3">före </SPAN>den 1 januari 2011 – de krav som införs med stöd av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=5 class="tr23 td269"><P class="p18 ft2">artikel 135.2 i Solvens <NOBR>II-direktivet</NOBR> endast tillämpas i de fall där den</P></TD>
</TR>
<TR>
<TD class="tr27 td90"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td127"><P class="p18 ft13">underliggande exponeringen</P></TD>
<TD class="tr27 td19"><P class="p73 ft13">har utökats</P></TD>
<TD class="tr27 td78"><P class="p18 ft13">eller</P></TD>
<TD class="tr27 td15"><P class="p91 ft13">blivit</P></TD>
<TD class="tr27 td195"><P class="p22 ft13">ersatt efter</P></TD>
</TR>
</TABLE>
<P class="p666 ft2">31 december 2014.</P>
<P class="p506 ft2"><SPAN class="ft3">Lagrådet </SPAN>har invänt att den i lagrådsremissen föreslagna övergångsregeln i punkten 5 avser bestämmelser i en direkt tillämplig kommissionsförordning, kommissionens delegerade förordning EU 2015/35, och att någon svensk övergångsreglering inte torde vara nödvändig.</P>
<P class="p507 ft2">Regeringen konstaterar dock att övergångsregeln i artikel 308b.11 är en <SPAN class="ft3">kompletterande regel </SPAN>till de krav som införs genom kommissionens delegerade förordning med stöd av artikel 135.2. Den delegerade förordningen omfattar lån som har emitterats efter den 1 januari 2011, medan nu aktuell övergångsregel reglerar lån som har emitterats före den tidpunkten. Föreslagen övergångsbestämmelse bör dock omformuleras till följande. För ett försäkringsföretag som ompaketerar lån till överlåtbara värdepapper eller andra finansiella instrument gäller, för lån som har emitterats före den 1 januari 2011, villkoren enligt artikel 135.2 i Solvens <NOBR>II-direktivet</NOBR> endast om den underliggande exponeringen har utökats eller blivit ersatt efter den 31 december 2014.</P>
<TABLE cellpadding=0 cellspacing=0 class="t137">
<TR>
<TD class="tr44 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td171"><P class="p638 ft115">24.2.5</P></TD>
<TD class="tr44 td252"><P class="p18 ft114">Beräkningen av kapitalkravet för</P></TD>
</TR>
<TR>
<TD class="tr28 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td252"><P class="p18 ft114">koncentrationsrisk och räntedifferensrisk enligt</P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td171"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td252"><P class="p18 ft114">standardformeln</P></TD>
</TR>
<TR>
<TD class="tr55 td35"><P class="p18 ft81"> </P></TD>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>De övergångsvisa justeringar av standard-</P></TD>
</TR>
<TR>
<TD class="tr26 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td353"><P class="p101 ft2">formeln såvitt avser beräkningen av kapitalkravet för koncentrations-</P></TD>
</TR>
<TR>
<TD class="tr23 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td353"><P class="p101 ft2">risk och räntedifferensrisk som införs genom omnibus <NOBR>II-direktivet</NOBR></P></TD>
</TR>
<TR>
<TD class="tr28 td352"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td353"><P class="p101 ft2">kräver inga lagstiftningsåtgärder.</P></TD>
</TR>
<TR>
<TD class="tr41 td352"><P class="p18 ft33"> </P></TD>
<TD colspan=2 class="tr62 td354"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr29 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr29 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">ingens bedömning.</P></TD>
</TR>
<TR>
<TD class="tr26 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td171"><P class="p18 ft2">mot den.</P></TD>
<TD class="tr23 td252"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td35"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artiklarna 100, 101.3 och 104 i</SPAN></P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td35"><P class="p777 ft2">528</P></TD>
<TD colspan=2 class="tr24 td355"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om solvenskapitalkravet och hur</P></TD>
</TR>
<TR>
<TD class="tr41 td171"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td252"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_529">
<P class="p536 ft4">solvenskapitalkravet ska närmare beräknas. Nu föreslås artiklarna om Prop. 2015/16:9 solvenskapitalkrav bli genomförda genom lagbestämmelser i kombina-</P>
<P class="p904 ft2">tion med ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om bl.a. hur det s.k. primära solvenskapitalkravet ska beräknas (se bl.a. 8 kap. 6 och 22 §§ FRL).</P>
<P class="p1299 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.80 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs det – genom en ny artikel 308b.12 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> – särskilda övergångsregler kring fastställandet av vissa av de parametrar som ska användas vid beräk- ningen av solvenskapitalkravet enligt standardformeln. Av övergångs- bestämmelserna i artikel 308b.12 framgår sammanfattningsvis och för- enklat följande.</SPAN></P>
<P class="p1300 ft2">Fram t.o.m. 31 december 2017 ska vissa av de standardparametrar som används vid beräkningen av kapitalkravet för undergrupperna koncentrationsrisk och räntedifferensrisk bestämmas utifrån nationella förhållanden.</P>
<P class="p401 ft4">Under år 2018 ska de nu aktuella standardparametrarna reduceras med 80 procent när det gäller exponeringar mot tillgångar uttryckta i ett annat <NOBR>EES-lands</NOBR> valuta.</P>
<P class="p882 ft2">Under år 2019 ska de nu aktuella standardparametrarna reduceras med 50 procent när det gäller exponeringar mot tillgångar uttryckta i ett annat <NOBR>EES-lands</NOBR> valuta.</P>
<P class="p882 ft4">Fr.o.m. 2020 ska ingen reduktion ske av de nu aktuella standard- parametrarna.</P>
<P class="p882 ft2">Som framgått ovan föreslås nu att bestämmelserna i Solvens II- direktivet om vilka närmare parametrar som ska användas vid beräkningen av solvenskapitalkravet enligt standardformeln kommer att genomföras genom föreskrifter på lägre nivå än lag, jfr 8 kap. 6 § och 8 kap. 22 § 1 FRL. Det bemyndigande som föreslås i 8 kap. 22 § 1 – för föreskrifter om hur det primära solvenskapitalkravet ska beräknas enligt 6 § – bör även användas för genomförandet av den nu aktuella över- gångsregleringen. Den särskilda övergångsregleringen kring hur kapital- kravet för koncentrationsrisk och räntedifferensrisk ska beräknas under de första fyra åren efter det att Solvens <NOBR>II-regelverket</NOBR> har trätt ikraft kräver alltså inga ytterligare lagstiftningsåtgärder.</P>
<TABLE cellpadding=0 cellspacing=0 class="t138">
<TR>
<TD class="tr57 td85"><P class="p854 ft115">24.2.6</P></TD>
<TD class="tr57 td368"><P class="p18 ft114">Ytterligare övergångsregler för beräkningen av</P></TD>
<TD class="tr57 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td368"><P class="p18 ft114">kapitalkravet för aktiekursrisken enligt</P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr29 td85"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td368"><P class="p18 ft114">standardformeln</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr53 td351"><P class="p18 ft74"> </P></TD>
<TD class="tr55 td138"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens bedömning: </SPAN>De ytterligare övergångsvisa justeringar av</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">standardformeln såvitt avser beräkningen av kapitalkravet för aktie-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">kursrisken med hänsyn till den särskilda regleringen för s.k. långa</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">åtaganden som införs genom omnibus <NOBR>II-direktivet</NOBR> kräver inga lag-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2">stiftningsåtgärder.</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr62 td362"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td138"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft2"><SPAN class="ft46">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm-</P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td85"><P class="p18 ft2">ning.</P></TD>
<TD class="tr23 td368"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft46">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med</SPAN></P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr24 td355"><P class="p18 ft2">regeringens bedömning.</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">529</P></TD>
</TR>
<TR>
<TD class="tr22 td85"><P class="p18 ft17"> </P></TD>
<TD class="tr22 td368"><P class="p18 ft17"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_530">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p19 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">mot den..</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft46">Skälen för regeringens bedömning: <SPAN class="ft2">I artiklarna 100, 101.3 och 104 i</SPAN></P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om solvenskapitalkravet och</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">hur solvenskapitalkravet ska närmare beräknas. I artikel 304 i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">direktivet finns en option för medlemsländerna som möjliggör införandet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">av särskilda kapitalkravsbestämmelser såvitt avser aktiekursrisker för</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">livförsäkringsföretag som bedriver tjänstepensionsverksamhet eller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">erbjuder pensionsförmåner. Nu föreslås artiklarna om solvenskapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">bli genomförda genom lagbestämmelser i kombination med ett</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">bemyndigande för regeringen eller den myndighet regeringen bestämmer</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">att meddela föreskrifter om bl.a. hur det s.k. primära solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ska beräknas (se bl.a. 8 kap. 6 och 22 §§ FRL).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.80 <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">införs det – genom en ny</SPAN></P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">artikel 308b.13 i Solvens <NOBR>II-direktivet</NOBR> – särskilda övergångsbestämmel-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ser för aktier som ett försäkringsföretag har förvärvat senast 1 januari</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">2016. För denna typ av aktier ska den standardparameter som används</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">vid beräkningen av kapitalkravet för aktiekursrisken enligt standard-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">formeln utan tillämpning av optionen i artikel 304 beräknas utifrån ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">vägt genomsnitt av den standardparameter för aktiekursrisken som ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">användas vid utnyttjande av optionen i artikel 304 och den standard-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">parameter för aktiekursrisken som ska användas utan utnyttjande av</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">optionen i artikel 304. Viktningen av den standardparameter för aktie-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">kursrisken som ska användas utan utnyttjande av optionen i artikel 304</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska öka åtminstone linjärt i slutet av varje år från 0 procent under det år</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">som inleds 1 januari 2016 till 100 procent 1 januari 2023. Kommissionen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ska anta delegerade akter som detaljerar kriterier som ska vara uppfyllda,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">inklusive aktier som kan bli föremål för övergångsperioden. Eiopa ska ta</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">fram förslag till tekniska standarder om rutinerna för tillämpning av</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">denna artikel.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">Som framgått ovan föreslås nu att bestämmelserna i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">direktivet om vilka närmare parametrar som ska användas vid beräk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">ningen av solvenskapitalkravet enligt standardformeln ska genomföras</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">genom föreskrifter på lägre nivå än lag, jfr 8 kap. 6 § och 8 kap. 22 § 1</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">FRL. Det bemyndigande som föreslås i 8 kap. 22 § 1 – för föreskrifter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">om hur det primära solvenskapitalkravet ska beräknas enligt 6 § – bör</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">även användas för genomförandet av den nu aktuella övergångs-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">regleringen. Den särskilda övergångsregleringen kring hur beräkningen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">av kapitalkravet för aktiekursrisken ska justeras, med hänsyn till den</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p19 ft2">särskilda regleringen för s.k. långa åtaganden, under de första sju åren</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p19 ft2">efter det att Solvens <NOBR>II-regelverket</NOBR> har trätt ikraft kräver alltså inga ytter-</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">ligare lagstiftningsåtgärder.</P></TD>
</TR>
</TABLE>
<TABLE cellpadding=0 cellspacing=0 class="t107">
<TR>
<TD class="tr1 td169"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td32"><P class="p88 ft115">24.2.7</P></TD>
<TD class="tr1 td248"><P class="p43 ft114">Efterlevnaden av solvenskapitalkravet</P></TD>
</TR>
<TR>
<TD class="tr49 td169"><P class="p18 ft48"> </P></TD>
<TD colspan=2 class="tr55 td394"><P class="p18 ft81"> </P></TD>
</TR>
<TR>
<TD class="tr28 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td376"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>För försäkringsföretag som vid lagens ikraft-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">trädande inte uppfyller de nya solvenskapitalkraven, men som upp-</P></TD>
</TR>
<TR>
<TD class="tr26 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">fyller kraven på tillräcklig kapitalbas enligt gällande rätt, ska bestäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td169"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td376"><P class="p50 ft2">melserna om ingripande vid bristande uppfyllelse av solvenskapi-</P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr39 td169"><P class="p898 ft2">530</P></TD>
<TD colspan=2 class="tr26 td376"><P class="p50 ft2">talkravet inte tillämpas under år 2016 och 2017. Under de två första</P></TD>
</TR>
<TR>
<TD class="tr53 td32"><P class="p18 ft74"> </P></TD>
<TD class="tr53 td248"><P class="p18 ft74"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_531">
<TABLE cellpadding=0 cellspacing=0 class="t65">
<TR>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td310"><P class="p101 ft2">åren efter lagens ikraftträdande ska i stället</P></TD>
<TD rowspan=2 class="tr25 td42"><P class="p18 ft2">särskilda övergångs-</P></TD>
<TD class="tr22 td8"><P class="p18 ft17"> </P></TD>
<TD rowspan=2 class="tr25 td234"><P class="p72 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td370"><P class="p18 ft12"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td369"><P class="p101 ft2">bestämmelser om ingripande vid bristande efterlevnad av solvenskapi-</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td310"><P class="p101 ft2">talkravet tillämpas.</P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td369"><P class="p330 ft2">Enligt de särskilda bestämmelserna ska Finansinspektionen vid</P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p101 ft2">lagens ikraftträdande förelägga de aktuella försäkringsföretagen att</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p101 ft2">vidta nödvändiga åtgärder för att uppfylla solvenskapitalkravet senast</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td310"><P class="p101 ft2">31 december 2017.</P></TD>
<TD class="tr26 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p330 ft2">Under den period då de särskilda bestämmelserna gäller ska före-</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p101 ft2">taget var tredje månad ge in en lägesrapport till Finansinspektionen</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td369"><P class="p101 ft2">avseende vilka åtgärder som har vidtagits och hur arbetet fortlöper</P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td310"><P class="p101 ft2">med att uppfylla solvenskapitalkravet.</P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p330 ft2">Om ett försäkringsföretags lägesrapport visar att det inte har skett</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td369"><P class="p101 ft2">några väsentliga framsteg när det gäller företagets möjlighet att upp-</P></TD>
<TD class="tr23 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td369"><P class="p101 ft2">fylla solvenskapitalkravet senast 31 december 2017, ska de nya</P></TD>
<TD class="tr26 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr28 td369"><P class="p101 ft2">bestämmelserna om ingripande i försäkringsrörelselagen tillämpas.</P></TD>
<TD class="tr28 td370"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD colspan=2 class="tr62 td372"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td371"><P class="p18 ft21"> </P></TD>
<TD class="tr41 td234"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr29 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr29 td269"><P class="p44 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P></TD>
<TD class="tr29 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr26 td269"><P class="p355 ft46">Förslaget i utkastet till lagrådsremiss <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td296"><P class="p18 ft2">ingens förslag.</P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p355 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td296"><P class="p18 ft2">det.</P></TD>
<TD class="tr26 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD colspan=3 class="tr23 td269"><P class="p355 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 138.3 i Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td355"><P class="p18 ft2">finns bestämmelser om tillsynsmyndigheternas ingripande vid bristande</P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr26 td355"><P class="p18 ft2">efterlevnad av solvenskapitalkravet. Nu föreslås artikeln bli genomförd</P></TD>
<TD class="tr26 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td296"><P class="p18 ft2">genom bestämmelser i lag (se 18 kap. 4 § FRL).</P></TD>
<TD class="tr23 td42"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td8"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td234"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr27 td8"><P class="p18 ft12"> </P></TD>
<TD class="tr27 td310"><P class="p44 ft60"><SPAN class="ft13">Genom </SPAN>artikel 2.80 <SPAN class="ft13">i </SPAN>omnibus <NOBR>II-direktivet</NOBR></P></TD>
<TD colspan=2 class="tr27 td204"><P class="p18 ft13">införs det – genom</P></TD>
<TD class="tr27 td234"><P class="p18 ft12"> </P></TD>
</TR>
</TABLE>
<P class="p904 ft2">artikel 308b.14 i Solvens <NOBR>II-direktivet</NOBR> – bestämmelser som i praktiken innebär att tillsynsmyndigheterna, under en övergångsperiod om två år, inte ska tillämpa bestämmelserna om ingripande i artikel 138.4 när det gäller försäkringsföretag som uppfyller de kapitalkrav som gäller vid tidpunkten för ikraftträdandet av de nya reglerna. När det gäller dessa företag ska tillsynsmyndigheterna kräva att företagen vidta nödvändiga åtgärder för att uppfylla solvenskapitalkraven senast 31 december 2017. Enligt bestämmelserna ska berörda företag var tredje månad lämna in en lägesrapport till tillsynsmyndigheten. De särskilda övergångsreglerna ska upphöra att gälla om lägesrapporten visar att det inte skett några väsentliga framsteg.</P>
<P class="p884 ft4">De särskilda övergångsreglerna vid bristande efterlevnad av solvens- kapitalkravet har vissa likheter med de särskilda övergångsregler som ska gälla vid bristande efterlevnad av minimikapitalkravet. I likhet med den bedömning som har gjorts när det gäller genomförandet av övergångs- regleringen för minimikapitalkravet bör övergångsregleringen för sol- venskapitalkravet tas in i lag.</P>
<P class="p1301 ft123"><SPAN class="ft115">24.2.8</SPAN><SPAN class="ft136">Övergångsregler för uppfyllelse av minimikapitalkravet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t135">
<TR>
<TD colspan=2 class="tr25 td364"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>För försäkringsföretag som vid lagens ikraft-</P></TD>
<TD class="tr29 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td418"><P class="p50 ft2">trädande inte</P></TD>
<TD class="tr28 td419"><P class="p153 ft2">uppfyller de nya minimikapitalkraven, men som upp-</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td418"><P class="p50 ft2">fyller kraven</P></TD>
<TD class="tr23 td419"><P class="p153 ft2">på tillräcklig kapitalbas enligt nuvarande regler, ska</P></TD>
<TD rowspan=2 class="tr1 td138"><P class="p19 ft2">531</P></TD>
</TR>
<TR>
<TD class="tr60 td71"><P class="p18 ft110"> </P></TD>
<TD class="tr60 td63"><P class="p18 ft110"> </P></TD>
</TR>
</TABLE>
</DIV>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">532</P>
</DIV>
<DIV id="id_2">
<P class="p1000 ft31">bestämmelserna om ingripande vid bristande uppfyllelse av minimi- kapitalkravet inte tillämpas under år 2016.</P>
<P class="p1069 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p223 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p224 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p224 ft2"><SPAN class="ft46">Skälen för regeringens förslag: </SPAN>I artikel 131 i Solvens <NOBR>II-direktivet</NOBR> finns särskilda övergångsbestämmelser när det gäller bestämmelserna om krav på medräkningsbart primärkapital som täcker minimikapitalkravet (se artikel 128) och ingripande mot företag som inte uppfyller kraven (se artikel 139 och 144). Bestämmelserna i artikel 131 får förstås på det sättet att försäkringsföretag som vid lagens ikraftträdande klarar de solvenskrav som gäller enligt den s.k. Solvens <NOBR>I-regleringen</NOBR> – dvs. de krav som gäller enligt försäkringsrörelselagen i dess lydelse per 31 december 2015 – får ett år på sig att uppfylla de minimikapitalkrav som ska gälla enligt Solvens <NOBR>II-regleringen.</NOBR> Om minimikapitalkravet inte är uppfyllt senast ett år efter det att Solvens <NOBR>II-regleringen</NOBR> har börjat tilläm- pas ska företagets tillstånd återkallas.</P>
<P class="p843 ft4">Genom <SPAN class="ft47">artikel 2.34 </SPAN>i <SPAN class="ft47">omnibus </SPAN><NOBR><SPAN class="ft47">II-direktivet</SPAN></NOBR><SPAN class="ft47"> </SPAN>ändras artikel 131 i Solvens <NOBR>II-direktivet</NOBR> på det sättet att den tidpunkt då minimikapitalkravet senast ska vara uppfyllt ändras från 31 oktober 2013 till 31 december 2016. Övergångsreglerna för uppfyllelsen av minimikapitalkravet bör utformas med beaktande av detta..</P>
<P class="p1263 ft114"><SPAN class="ft115">24.2.9</SPAN><SPAN class="ft134">Beräkning av minimikapitalkravet</SPAN></P>
<P class="p1008 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionens möjligheter att övergångs- vis kräva att ett försäkringsföretag vid beräkning av minimikapital- kravet ska tillämpa de s.k. gränsvärdena i relation till det solvenskapi- talkrav som fås genom tillämpning av standardformeln gäller t.o.m. 31 december 2017.</P>
<P class="p811 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Vissa ändrade regler med anknytning till rapporteringskrav för försäkringsföretag och Europeiska kommissi- onen föranleder inte någon lagstiftningsåtgärd.</P>
<P class="p519 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer med reger- ingens förslag och bedömning.</SPAN></P>
<P class="p224 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens- stämmer med regeringens förslag och bedömning.</SPAN></P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har ingen invändning mot dem.</P>
<P class="p224 ft121">Skälen för regeringens förslag och bedömning: <SPAN class="ft4">Enligt artikel 129.1c i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> ska minimikapitalkravet kalibreras till ett värde för </SPAN><NOBR><SPAN class="ft4">Value-at-Risk</SPAN></NOBR><SPAN class="ft4"> med ett konfidensintervall på 85 procent för en ettårs- period. Av artikel 129.3 första stycket följer att minimikapitalkravet inte får underskrida 25 procent eller överskrida 45 procent av företagets solvenskapitalkrav (de s.k. gränsvärdena).</SPAN></P>
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<P class="p509 ft4">Enligt artikel 129.3 andra stycket ska medlemsstaterna tillåta att Prop. 2015/16:9 tillsynsmyndigheterna – under en övergångsperiod t.o.m. 31 december</P>
<P class="p718 ft2">2015 – kräver att ett försäkringsföretag tillämpar gränsvärdena på det solvenskapitalkrav som fås genom tillämpning av standardformeln.</P>
<P class="p511 ft4">Enligt artikel 129.4 ska minimikapitalkravet beräknas minst varje kvartal och rapporteras till tillsynsmyndigheterna.</P>
<P class="p511 ft2">Nu föreslås merparten av bestämmelserna i nyss nämnda artiklar bli genomförda genom bestämmelser i kapitlet i FRL om solvenskapitalkrav och minimikapitalkrav. Bestämmelserna i 129.3 andra stycket bör genomföras i övergångsbestämmelserna. Kravet på regelbunden rappor- tering till tillsynsmyndigheten av minimikapitalkravet anses genomfört genom den allmänna upplysningsbestämmelsen i 17 kap. 5 § FRL till- sammans med en möjlighet för regeringen eller den myndighet som rege- ringen bestämmer att meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen samt när och hur de ska lämnas.</P>
<P class="p807 ft47"><SPAN class="ft4">Genom </SPAN>artikel 2.32 b <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">ändras artikel 129.3 andra stycket i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> på det sättet att övergångsperioden förlängs från 31 oktober 2014 till 31 december 2017. Övergångsbestäm- melserna bör utformas med beaktande av detta.</SPAN></P>
<P class="p511 ft3"><SPAN class="ft2">Genom </SPAN>artikel 2.32 c <SPAN class="ft2">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft2">ändras artikel 129.4 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> på det sättet att det klargörs att bestämmelserna om tillsynsmyndighetens möjlighet att kräva att procentsatserna ska relateras till det solvenskapitalkrav som fås genom tillämpning av standardformel inte i sig innebär något krav på att solvenskapitalkravet ska beräknas varje kvartal. Bakgrunden till förtydligandet torde vara att minimikapital- kravet enligt artikel 129.4 ska beräknas minst varje kvartal, medan solvenskapitalkravet enligt artikel 102.1 ska beräknas minst årligen. Denna ändring bör hanteras inom ramen för nyss nämnt bemyndigande.</SPAN></P>
<P class="p80 ft47"><SPAN class="ft4">Bestämmelsen i </SPAN>artikel 2.32 d <SPAN class="ft4">i </SPAN>omnibus <NOBR>II-direktivet</NOBR> <SPAN class="ft4">ändrar artikel 129.5 i Solvens </SPAN><NOBR><SPAN class="ft4">II-direktivet</SPAN></NOBR><SPAN class="ft4"> på bl.a. det sättet att den tidpunkt då kommissionen senast ska lämna en viss rapport till parlamentet ändras från 31 oktober 2017 till 31 december 2020. De nya bestämmelserna i artikel 129.5 kräver ingen lagstiftningsåtgärd, eftersom bestämmelserna är riktade till kommissionen.</SPAN></P>
<P class="p1302 ft123"><SPAN class="ft115">24.2.10</SPAN><SPAN class="ft146">Försäkringsföretag som bedriver verksamhet som avser tjänstepensionsförsäkringar</SPAN></P>
<P class="p1303 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>För försäkringsföretag som vid lagens ikraft- trädande bedriver verksamhet som avser tjänstepensionsförsäkringar gäller för den delen av verksamheten, t.o.m. den 31 december 2019, tillämpliga nuvarande bestämmelser om rörelse, tillsyn och ingripande samt föreskrifter som har meddelats med stöd av dessa bestämmelser. För verksamheten som avser tjänstepensionsförsäkring gäller under angiven tid i övrigt nya tillämpliga bestämmelser gällande i huvudsak företagsstyrning, associationsrätt och grupptillsyn.</P>
<P class="p1129 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om tillämpningen av de nya tillämpliga bestäm-</P>
<P class="p1304 ft2">533</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">534</P>
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<P class="p920 ft4">melserna om företagsstyrning och grupptillsyn på ett försäkringsföretags tjänstepensionsverksamhet.</P>
<P class="p921 ft2">För försäkringsföretag som förutom tjänstepensionsverksamhet även bedriver övrig livförsäkringsverksamhet gäller nuvarande tillämpliga äldre bestämmelser även sistnämnd del, om denna är av endast ringa omfattning.</P>
<P class="p921 ft4">Ett försäkringsföretag som bedriver tjänstepensionsverksamhet får, efter anmälan till Finansinspektionen, i stället tillämpa Solvens II- regelverket på hela verksamheten fr.o.m. 1 januari 2016.</P>
<P class="p921 ft31">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad som avses med ringa omfattning.</P>
<P class="p843 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer inte med regeringens förslag. Utredningen föreslår att ett försäkringsföretag som bedriver verksamhet som avser tjänstepensionsförsäkringar ska tillämpa äldre rätt till 31 december 2019 och att Finansinspektionen i ett enskilt fall får besluta att ett försäkringsföretag som bedriver sådan verksamhet i stället tillämpar Solvens <NOBR>II-regelverket</NOBR> på hela verksamheten fr.o.m. den 1 januari 2016.</P>
<P class="p227 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer inte med utredningens förslag. I utkastet till lagrådsremiss föreslås att äldre bestämmelser ska gälla under övergångstiden för försäkringsföretag som bedriver tjänstepensionsverksamhet.</SPAN></P>
<P class="p224 ft4"><SPAN class="ft121">Remissinstanserna: </SPAN>Flertalet remissinstanser tillstyrker förslaget eller har ingen invändning mot det. <SPAN class="ft47">Svensk Försäkring </SPAN>och <SPAN class="ft47">Finansinspekt- ionen </SPAN>påtalar vikten av att det tydliggörs hur verksamheten i ett försäk- ringsföretag som bedriver tjänstepensionsverksamhet – och för vilket delvis olika regelverk ska gälla för försäkringsverksamhet respektive tjänstepensionsverksamhet under en övergångsperiod – ska fungera.</P>
<P class="p135 ft46">Skälen för regeringens förslag</P>
<P class="p437 ft3">Bakgrund</P>
<P class="p1305 ft2">Enligt artikel 4 i <SPAN class="ft3">tjänstepensionsdirektivet </SPAN>får medlemsstaterna välja att tillämpa vissa av bestämmelserna i tjänstepensionsdirektivet på tjänste- pensionsverksamheten hos försäkringsföretag som omfattas av det <SPAN class="ft3">konso- liderade livförsäkringsdirektivet</SPAN>. De bestämmelser i tjänstepensions- direktivet som får tillämpas på tjänstepensionsverksamheten hos försäk- ringsföretag är bestämmelserna om villkoren för att bedriva verksamhet (artikel 9), årsbokslut och förvaltningsberättelser (artikel 10), information som ska lämnas till medlemmar och förmånstagare (artikel 11), riktlinjer för placeringsverksamheten (artikel 12), uppgifter som ska lämnas till de behöriga myndigheterna (artikel 13), de behöriga myndigheternas befogenheter att ingripa samt deras förpliktelser (artikel 14), tekniska avsättningar (artikel 15), skuldtäckning av tekniska avsättningar (artikel 16), investeringsregler (artikel 18) och om förvaltning och förvaring (artikel 19). I sådana fall, och endast när det gäller tjänste- pensionsverksamheten, ska försäkringsföretaget inte omfattas av vissa motsvarande bestämmelser i det konsoliderade livförsäkringsdirektivet. De bestämmelser i det konsoliderade livförsäkringsdirektivet som <SPAN class="ft3">inte </SPAN>ska tillämpas när det gäller tjänstepensionsverksamheten är bestämmel- serna om tekniska avsättningar och om tillgångar som ska motsvara</P>
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<P class="p242 ft4">dessa (artiklarna <NOBR>20–26),</NOBR> om tillgångar som inte används för att täcka tekniska avsättningar (artikel 31) och om information till försäkrings- tagare (artikel 36).</P>
<P class="p164 ft2">Sverige har valt att utnyttja möjligheten enligt artikel 4 i tjänste- pensionsdirektivet. De nu aktuella direktivbestämmelserna har genom- förts i svensk rätt genom att det i FRL har införts vissa särskilda bestäm- melser för verksamhet som avser tjänstepensionsförsäkring. Särskilda bestämmelser finns bl.a. när det gäller regleringen kring sekundär- etablering och (annan) gränsöverskridande verksamhet, information till försäkringstagare och andra ersättningsberättigade, upplåning, ställande av säkerhet för tredje man, separation av tjänstepensionsförsäkring, beräkning av de försäkringstekniska avsättningarna, bestämmande av premier, placering av tillgångar och placeringsriktlinjer.</P>
<P class="p201 ft4">Det svenska genomförandet av tjänstepensionsdirektivet kan sägas innebära att hela den nuvarande FRL utgör den samlade regleringen för försäkringsföretag som helt eller delvis bedriver tjänstepensionsverk- samhet.</P>
<P class="p164 ft2">Med livförsäkring avses en sådan försäkring som anges i 2 kap. 12 § (1 kap. 5 § FRL). Tillstånd för direkt livförsäkringsrörelse ska avse en eller flera försäkringsklasser enligt 2 kap. 12 § FRL. Klasserna är livförsäkring som inte är fondförsäkring (klass I.a), försäkring som meddelas som tillägg till försäkring enligt klass I.a (klass I.b), försäkring som utfaller vid giftermål (klass II.a), försäkring som utfaller vid födelse (klass II.b), fondförsäkring (klass III) och s.k. lång sjukförsäkring och olycksfallsförsäkring (klass IV).</P>
<P class="p164 ft2">Med tjänstepensionsförsäkring avses enligt 1 kap. 8 § FRL en livförsäkring som har samband med yrkesutövning och där utbetalning av försäkringsbelopp (engångsbelopp eller periodiska utbetalningar) är beroende av att en eller flera personer uppnår eller förväntas uppnå en viss ålder samt försäkring som meddelas som tillägg till sådana livförsäkringar.</P>
<P class="p132 ft4">Detta innebär att ett försäkringsföretag som har tillstånd att bedriva direkt livförsäkringsverksamhet enligt exempelvis klasserna I.a och III har möjlighet att bedriva enbart tjänstepensionsförsäkring eller sådan försäkring tillsammans med övrig livförsäkring.</P>
<P class="p119 ft3">Övergångsregleringen</P>
<P class="p844 ft2">I skäl 30 i omnibus <NOBR>II-direktivet</NOBR> anges att det är nödvändigt att fastställa en övergångsordning för tjänstepensionsverksamhet som drivs av försäkringsföretag med stöd av artikel 4 i tjänstepensionsdirektivet under den tid som kommissionen utför sin översyn av det direktivet, och att övergångsperioden bör löpa ut så snart som ändringarna av tjänstepen- sionsdirektivet träder i kraft.</P>
<P class="p138 ft2">Genom <SPAN class="ft3">artikel 2.80 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>(artikel 308 b.15 i Solvens <NOBR>II-direktivet)</NOBR> införs det en särskild övergångsreglering för de medlemsländer som vid lagens ikraftträdande tillämpar artikel 4 i tjänste- pensionsdirektivet. Enligt övergångsregleringen får dessa medlemsländer</P>
<P class="p923 ft4">– som längst till 31 december 2019 – fortsätta att tillämpa den nationella normgivning som gäller 31 december 2015 och som har antagits för att uppfylla ett antal uppräknade artiklar i det konsoliderade livförsäkrings-</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">535</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">536</P>
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<P class="p247 ft2">direktivet. I uppräkningen återfinns samtliga artiklar i det konsoliderade livförsäkringsdirektivet, förutom artiklarna <NOBR>20–26</NOBR> (bestämmelserna om tekniska avsättningar och om tillgångar som ska motsvara dessa), artikel 31 (tillgångar som inte används för att täcka tekniska avsätt- ningar), artikel 36 (information till försäkringstagare) och artiklarna <NOBR>68–74</NOBR> (vissa av de s.k. slutbestämmelserna).</P>
<P class="p227 ft2">Enligt artikel 308 b.15 andra stycket i Solvens <NOBR>II-direktivet</NOBR> får kom- missionen anta delegerade akter som justerar övergångsperioden, om ändringar av de artiklar som reglerar kapitalkraven i tjänstepensions- direktivet<SPAN class="ft35">30 </SPAN>har blivit antagna innan 31 december 2019 – en regel som inte kräver lagstiftningsåtgärder, eftersom den är riktad till kommissionen.</P>
<P class="p957 ft2">Enligt artikel 4 i tjänstepensionsdirektivet, får som nämnts vissa bestämmelser från det direktivet tillämpas på tjänstepensionsverksamhet hos försäkringsföretag, förutsatt att alla tillgångar och skulder som hänför sig till denna verksamhet hålls fullständigt åtskilda från, förvaltas och hanteras skilt från försäkringsföretagets övriga verksamheter, utan någon möjlighet till överföring.</P>
<P class="p440 ft2">Fullständigt åtskild verksamhet (separata fonder) regleras i artiklarna 80, 81, 216 och 217 i kommissionens delegerade förordning (EU) 2015/35 samt i riktlinjer från Eiopa. I huvudsak innebär bestämmelserna att ett försäkringsföretag ska beräkna ett teoretiskt kapitalkrav för den separata fonden, som om det vore ett eget företag. Detta teoretiska kapitalkrav summeras med kapitalkraven för den övriga verksamheten, för att ge företagets samlade kapitalkrav samt avdrag från kapitalbasens överskott. Den separerade fonden får inte ge upphov till diversifieringseffekter eller solvensöverskott i förhållande till den övriga verksamheten.</P>
<P class="p137 ft3">Berörda försäkringsföretag</P>
<P class="p841 ft2">I Sverige finns det 38 aktivt verkande livförsäkringsföretag. Av dessa bedriver 30 tjänstepensionsverksamhet i någon form (vissa enbart tjänstepensionsverksamhet).<SPAN class="ft35">31 </SPAN>Tjänstepensionsverksamheten uppgår till ca 75 procent av dessa livförsäkringsföretags totala verksamhet. Av dessa 30 livförsäkringsföretag omfattas 21 av nu gällande försäkringsgruppsreglering, 3 av gruppregleringen för understödsföreningar och 11 av konglomeratregleringen.</P>
<P class="p420 ft3">En övergångsreglering bör införas</P>
<P class="p1015 ft4">Det pågår beredning i regeringskansliet av ett förslag till en ny reglering för tjänstepensionsföretag (se slutbetänkandet från Tjänstepensionsföre- tagsutredningen, SOU 2014:57). Utredningen föreslår bl.a. att försäk- ringsföretag som enbart tillhandahåller tjänstepensionsförmåner ges en tidsbegränsad möjlighet att omvandlas till ett tjänstepensionsföretag enligt den nya regleringen. Om dessa förslag blir verklighet bör nu</P>
<P class="p1306 ft41"><SPAN class="ft36">30</SPAN><SPAN class="ft98">Se artikel 303 i Solvens </SPAN><NOBR>II-direktivet</NOBR> som ändrar i tjänstepensionsdirektivet för att bevara äldre kapitalkravsregler.</P>
<P class="p277 ft40"><SPAN class="ft36">31</SPAN><SPAN class="ft39">I detta fall betraktas tjänstegrupplivförsäkringar som övrig livförsäkring.</SPAN></P>
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<P class="p275 ft2">aktuella försäkringsföretag inte behöva byta grundläggande reglering mer än en gång. Trots att det för närvarande och en tid framöver kommer att finnas en stor osäkerhet i denna fråga, bör detta beaktas vid bedömningen av om det finns skäl att utnyttja övergångsregleringen för medlems- statsoptionen. Till detta kan läggas att det även kan finnas anledning att ge försäkringsföretag som bedriver tjänstepensionsverksamhet i olika stor utsträckning, men som avser att sedermera tillämpa Solvens II- regelverket på hela verksamheten, en övergångstid för denna förändring. Enligt regeringens mening finns således övervägande skäl för att utnyttja övergångsregleringen för medlemsstatsoptionen.</P>
<P class="p1307 ft2">Övergångsregleringen innebär att Sverige har en möjlighet att föreskriva att försäkringsföretag, som bedriver verksamhet som avser tjänstepensionsförsäkringar – under en period om maximalt fyra år – får fortsätta att tillämpa den samlade svenska normgivning om rörelse, till- syn och ingripande som gäller för dessa företag vid lagens ikraftträdande. Till följd av att artikel 4 i tjänstepensionsdirektivet endast tillåter särre- glering för tjänstepensionsverksamhet kan övergångsregleringen emeller- tid inte anses innebära någon möjlighet för Sverige att tillämpa nuva- rande bestämmelser också på sådan verksamhet i försäkringsföretaget som inte avser tjänstepensionsförsäkring (se dock nedan).</P>
<P class="p132 ft2">Mot denna bakgrund bör, för ett försäkringsföretag som vid lagens ikraftträdande bedriver verksamhet som avser tjänstepensionsförsäk- ringar för den delen av verksamheten, t.o.m. 31 december 2019, gälla nuvarande tillämpliga bestämmelser av nyss nämnd omfattning samt föreskrifter som har meddelats med stöd av dessa bestämmelser. För verksamheten som avser tjänstepensionsförsäkring bör under angiven tid i övrigt – i vart fall – nya tillämpliga bestämmelser som i huvudsak rör företagsstyrning och associationsrätt gälla.</P>
<P class="p132 ft2">För ett försäkringsföretag som så gott som uteslutande bedriver tjänste- pensionsverksamhet – och endast i liten omfattning försäkringsrörelse som avser övrig livförsäkringsverksamhet – bör, av i huvudsak praktiska skäl, nuvarande regler gälla även för den ringa försäkringsverksamheten. För klarhetens skull är det lämpligt att regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad som ska avses med övrig försäkringsverksamhet av ringa omfattning – något som även har efterfrågats av <SPAN class="ft3">Lagrådet</SPAN>.</P>
<P class="p228 ft3">Allmänt om problemen med övergångsregleringen</P>
<P class="p750 ft2">Det kan allmänt konstateras att den föreslagna övergångsregleringen innebär att vissa företag under en övergångsperiod kommer att tillämpa i huvudsak nuvarande reglering på vissa delar av verksamheten och den nya regleringen på övriga delar av verksamheten. Denna typ av övergångsreglering är visserligen inte ovanlig – jämför t.ex. övergångs- regleringen såvitt avser skälighetsprincipen – men mot bakgrund av de stora principiella skillnader som finns mellan framför allt den äldre solvensregleringen och den solvensreglering i kombination med EU- förordningar på lägre nivå som införs till följd av Solvens <NOBR>II-direktivet,</NOBR> kan det uppstå besvärliga tillämpningsproblem under övergångsperioden. Detta gäller särskilt de tillämpningsproblem som kan komma att uppstå när Solvens <NOBR>II-direktivets</NOBR> bestämmelser om en särskild solvensbalans-</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">537</P>
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<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">538</P>
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<P class="p247 ft4">räkning och ett riskbaserat solvenskapitalkrav ska tillämpas på en viss del av verksamheten, samtidigt som kapitalkravet för andra delar av verksamheten ska beräknas på ett helt annat sätt.</P>
<P class="p224 ft2">I det sammanhanget kan noteras att enligt nu gällande 4 kap. 8 § FRL ska ett försäkringsföretags förvaltning av tillgångar som motsvarar dess åtaganden för tjänstepensionsförsäkring hållas åtskild från förvaltningen av företagets övriga tillgångar. De försäkringstekniska avsättningarna för tjänstepensionsförsäkringar ska hållas åtskilda från försäkringsföretagets övriga avsättningar. Redan enligt nu gällande regler ska det alltså i ett blandat försäkringsbolag vara åtskillnad mellan försäkringstekniska avsättningar och tillgångar svarande mot dessa som avser tjänstepens- ionsförsäkringar respektive övriga försäkringar.</P>
<P class="p252 ft2">Enligt 11 kap. 17 § FRL ska årsvinsten i ett livförsäkringsaktiebolag och belopp som förs över från bundet eget kapital till fritt eget kapital i bolaget användas för återbäring, i den utsträckning inte vinsten eller det överförda beloppet får tas i anspråk för vinstutdelning eller för att täcka förluster enligt bestämmelser i bolagsordningen eller annat följer av FRL eller lagen om årsredovisning för försäkringsföretag. Enligt 11 kap. 18 § FRL ska ett livförsäkringsaktiebolag gottskriva återbäring till försäk- ringstagarna och andra ersättningsberättigade med en fördelning som utgår från försäkringens bidrag till överskottet, om inte annat följer av bestämmelser i försäkringsavtalet eller i bolagsordningen (kontributions- principen). Motsvarande reglering för ömsesidiga försäkringsbolag finns i 12 kap. 68 och 69 §§, och för försäkringsföreningar i 13 kap. 21 och 23 §§. Redan enligt nu gällande regler måste försäkringsföretagen alltså kunna fördela återbäring med utgångspunkt i försäkringens bidrag till överskottet, vilket i sin tur förutsätter en särredovisning av i vart fall olika försäkringstagarkollektiv.</P>
<P class="p453 ft3">Närmare om problemen med kapitalkrav enligt nya och äldre regler</P>
<P class="p842 ft2">Kapitalbasens sammansättning enligt det <SPAN class="ft3">nuvarande solvensregelverket </SPAN>består något förenklat av poster i eget kapital, obeskattade reserver, vissa övervärden och efterställda skulder efter vissa avdrag, se 7 kap. <NOBR>2–5</NOBR> §§ nuvarande FRL och Finansinspektionens rapporteringsföreskrifter. Kapitalbasen beräknas i kronor. Solvensmarginalen beräknas framför allt för livförsäkringsföretag utifrån försäkringstekniska avsättningar. Solvensmarginalen beräknas i kronor. Garantibeloppet ska, enligt nuvarande regelverk, uppgå till minst 3 000 000 EUR eller det högre belopp, grundat på förändringar i Europeiska konsumentprisindexet, som Europeiska kommissionen årligen tillkännager, se 18 § 7 kap. försäkringsrörelselagen.<SPAN class="ft35">32 </SPAN>Kapitalbasen ska täcka solvensmarginalen respektive garantibeloppet.</P>
<P class="p843 ft4">Kapitalbasens i <SPAN class="ft47">Solvens </SPAN><NOBR><SPAN class="ft47">II-regelverket</SPAN></NOBR><SPAN class="ft47"> </SPAN>ska bestå av primärkapital och tilläggskapital, se förslaget till 7 kap. FRL. Kapitalbasen beräknas i kronor. Primärkapital beräknas något förenklat som skillnaden mellan tillgångar och skulder (inklusive försäkringstekniska avsättningar) i solvensbalansräkningen. I primärkapital ingår också efterställda skulder</P>
<P class="p276 ft40"><SPAN class="ft51">32 </SPAN>Garantibeloppet var i december 2014 fastställt till 3 700 000 EUR.</P>
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<P class="p1308 ft4">(förlagslån). Tilläggskapital<SPAN class="ft171">33 </SPAN>är poster som kan krävas in av företaget för Prop. 2015/16:9 att täcka förluster och som inte ingår i primärkapitalet. De ingår inte i solvensbalansräkningen och avser t.ex. garantier, ej inbetalt eller</P>
<P class="p707 ft2">infordrat aktiekapital, kreditutrymme hos bank och fordringar grundade på uttaxeringsrätt. Nämnas bör även i sammanhanget att det finns regler om hur stor del av primärkapitalet respektive tilläggskapitalet som får ingå i kapitalbasen som ska täcka kapitalkraven.</P>
<P class="p67 ft2">Solvenskapitalkravet beräknas något förenklat utifrån summan av företagets risker (försäkringsrisker, marknadsrisker, motpartsrisker och operativa risker), se förslaget till 8 kap. FRL. De beräkningsmetoder som ska användas är standardformeln eller intern modell (intern modell kräver tillstånd från Finansinspektionen). Företaget har möjlighet att justera vissa parametrar i standardformeln eller använda en partiell intern modell, men det kräver tillstånd från Finansinspektionen. Solvenskapitalkravet beräknas i kronor.</P>
<P class="p502 ft2">Minimikapitalkravet utgör den minsta storleken på kapitalbasen som krävs för att försäkringsföretaget med 85 procents sannolikhet ska ha tillgångar under kommande tolv månader som täcker värdet av åtagandena. Beräkningarna sker med utgångspunkt i bland annat försäkringstekniska avsättningar, premieinkomst och administrativa kostnader. Minimikapitalkravet ska vidare uppgå till ett belopp som inte får understiga 25 procent eller överstiga 45 procent av solvenskapitalkravet. Minimikapitalkravet får aldrig vara lägre än garantibeloppet.</P>
<P class="p10 ft4">Garantibeloppet ska uppgå till minst 3 700 000 EUR, se förslaget i 8 kap. FRL.</P>
<P class="p67 ft2">Kapitalbaserna ska minst uppgå till minst solvenskapitalkravet och får inte understiga minimikapitalet.</P>
<P class="p1309 ft2">Företag som har både tjänstepensionsförsäkring och övrig livförsäkring kommer att omfattas av kapitalkrav enligt både nuvarande regler och Solvens <NOBR>II-regelverket</NOBR> – kapitalkrav som beräknas på olika sätt. Om varje kapitalkrav presenteras och rapporteras separat innebär att det saknas möjlighet att få en samlad bild av företagets kapitalkrav och solvenssituation. Information om företagets kapitalkrav är viktig i företagets styrning av verksamheten och vid olika typer av tillståndsansökningar. Även ur ett konsumentperspektiv är denna information väsentlig. Försäkringstagare och andra ersättningsberättigade bör få en rättvisande bild av verksamheten, så att de kan kontrollera att de får del av sin rätt till avkastning och återbäring och därmed kan göra välgrundade val av pensionslösning. Dessutom är informationen viktig för Finansinspektionens tillståndsgivning och ingripandeåtgärder.</P>
<P class="p756 ft4">Om det inte finns ett samlat kapitalkrav för företaget kommer det att medföra stora problem i samband med företagens möjligheter att få tillstånd avseende tilläggkapital, företagsspecifika parametrar i standardformeln samt interna modeller.</P>
<P class="p1310 ft40"><SPAN class="ft51">33 </SPAN>Kräver tillstånd av Finansinspektionen.</P>
<P class="p103 ft2">539</P>
</DIV>
<DIV id="page_540">
<P class="p357 ft3"><SPAN class="ft2">Prop. 2015/16:9 </SPAN>Utgångspunkter och huvudprinciper för övergångsregleringen</P>
<P class="p1311 ft3"><SPAN class="ft2">Som </SPAN>Svensk Försäkring <SPAN class="ft2">och </SPAN>Finansinspektionen <SPAN class="ft2">påtalar är det viktigt att det tydliggörs hur verksamheten i ett försäkringsföretag som bedriver både tjänstepensionsverksamhet och övrig livförsäkringsverksamhet – och för vilket delvis olika regelverk ska gälla för försäkringsverksamhet respektive tjänstepensionsverksamhet under en övergångsperiod – ska fungera. Nedan ges vissa utgångspunkter och huvudprinciper för detta.</SPAN></P>
<P class="p565 ft2">Det kan konstateras att det av övergångsregeln inte närmare framgår hur det äldre regelverket ska samordnas med Solvens <NOBR>II-regelverket</NOBR> när ett försäkringsföretag bedriver både tjänstepensionsverksamhet och övrig livförsäkringsverksamhet. Vad som övergripande kan konstateras är att både artikel 4 i tjänstepensionsdirektivet och Solvens <NOBR>II-regelverket</NOBR> förutsätter att tjänstepensionsverksamheten ska utgöra en separat del av försäkringsföretaget (jfr vad som ovan sägs om hanteringen av separata fonder i kommissionens delegerade förordning [EU] 2015/359).</P>
<P class="p565 ft2">Denna utgångspunkt gör det praktiskt och formellt möjligt att beräkna ett teoretiskt kapitalkrav för tjänstepensionsverksamheten enligt äldre solvensregler även inom ett försäkringsföretag som i övrigt tillämpar Solvens <NOBR>II-regler.</NOBR> Detta teoretiska kapitalkrav bör sedan utgöra en del av det samlade kapitalkrav som ska rapporteras enligt det nya regelverket.</P>
<P class="p507 ft2">Mer i detalj kan sägas att det är rimligt att uppdelningen mellan tjänstepensionsverksamhet och övrig livverksamhet ska ta sin utgångs- punkt i företagets balansräkning enligt dess legala redovisning, dvs. bolagets externa redovisning som upprättas enligt BFL, ÅRFL och Finansinspektionens föreskrifter; detta för att kunna beräkna solvenskravet enligt äldre regler. Detaljnivån för uppdelningen av balansräkningen bör vara samma som årsredovisningens uppställnings- form. Uppdelningen bör ske enligt Finansinspektionens grenindelning i årsredovisningsföreskriften för försäkringsföretag. Företaget bör dokumentera och motivera denna uppdelning samt göra en avstämning mellan de sammanlagda verksamheternas balansräkningar och företagets legala balansräkning. En sådan avstämning bör ske vid varje tillfälle som uppdelningen av verksamheten sker för solvensberäkningar.</P>
<P class="p679 ft2">För att kunna hantera olika kapitalkrav i samma företag krävs det att företaget ska rapportera både tjänstepensionsverksamhet och övrig livförsäkring inom ramen för Solvens <NOBR>II-regleringens</NOBR> rapporteringskrav. På så sätt erhålls en samlad bild av hela företagets solvenssituation och kapitalkrav. Det innebär att företagsstyrningen bli ändamålsenlig, försäkringstagarnas rätt kan säkerställas och tillstånd avseende tilläggskapital samt företagsspecifika parametrar i standardformeln kan medges.</P>
<P class="p565 ft2">Kraven på rapportering enligt Solvens <NOBR>II-regleringen</NOBR> kan hantera att tjänstepensionsverksamheten beräknas enligt ett annat kapitalkrav. Detta genom att tillgångar och skulder för hela företaget omvärderas och rapporteras enligt det regelverket (solvensbalansräkningen). Detta innebär att hela företagets legala balansräkning värderas om enligt Solvens <NOBR>II-regelverket.</NOBR> Tjänstepensionsverksamheten betraktas som en separat fond och värderas enligt nuvarande solvensregler. Underlag för denna verksamhet tas fram enligt en s.k mjuk separation som beskrivs</P>
<P class="p666 ft2">nedan.</P>
<P class="p318 ft2">540</P>
</DIV>
<DIV id="page_541">
<DIV>
<DIV id="id_1">
<P class="p84 ft2">Huvudprincip för uppdelningen bör vara att tillgångar som svarar mot de försäkringstekniska avsättningarna ska hänföras till respektive verk- samhet vid uppdelningen. Tillgångar som svarar mot överskott som är relaterade till försäkringsavtal ska hänföras till respektive verksamhet utifrån försäkringstagarens rätt till överskott (kontributionsprincipen). I ömsesidiga försäkringsbolag och försäkringsaktiebolag som inte får dela ut vinst bör däremot summan av de försäkringstekniska avsättningarna och konsolideringsfonden i företagets resultatanalys enligt årsredovisningen för respektive försäkringskollektiv användas som hjälp vid fördelningen. En tillgång eller skuld som kan hänföras till en av de uppdelade verksamheterna bör inte vara föremål för en fördelning enligt en fördelningsnyckel. En tillgång eller skuld (t.ex. derivat) som är hänförlig till ett underliggande instrument, bör hänföras till samma verksamhet som det underliggande instrumentet. När det gäller förutbetalda anskaffningskostnader bör dessa hänföras till samma verksamhet som den försäkringstekniska avsättningen för försäkringsavtalet. Förlagslån (efterställda skulder) bör hänföras till tjänstepensionsverksamheten om förlagslånet beviljats enligt särregler för tjänstepensionsverksamhet (se 4 kap. 5 § andra stycket FRL). För övriga tillgångar, skulder, obeskattade reserver och eget kapital som inte avser konsolideringsfond, bör gälla att dessa fördelas ut på respektive verksamhet utifrån en fördelningsnyckel som har sin grund i uppdelningen av summan av de försäkringstekniska avsättningarna och överskott som är relaterade till respektive verksamhet.</P>
<P class="p1228 ft4">Företaget bör dokumentera grunderna för fördelningsnyckeln. Denna dokumentation bör arkiveras enligt samma principer som räkenskaps- material i BFL.</P>
<P class="p84 ft2">Solvenskapitalkravet enligt Solvens <NOBR>II-regelverket</NOBR> beräknas för allt utom den separerade verksamheten. Erforderlig solvensmarginal beräknas för tjänstepensionsverksamheten enligt äldre solvensregler och blir därmed ett teoretiskt kapitalkrav. Det totala solvenskapitalkravet för företaget blir därmed summan i kronor av solvenskapitalkravet och erforderlig solvensmarginal. Överskott i tjänstepensions- verksamhetsdelen hanteras med återläggning respektive justeringar för omvärderingar avseende tjänstepensionsverksamheten. På så sätt kommer överskottet att framgå för tjänstepensionsverksamheten respektive övrig livförsäkringsverksamhet.</P>
<P class="p743 ft2">Kapitalbasen för hela företaget beräknas enligt Solvens II- balansräkningen. Avdrag sker för överskott avseende den separata fonden (tjänstepensionsverksamhet). Hanteringen av tjänstepensionsverksamheten inom ramen för Solvens <NOBR>II-regelverket</NOBR> innebär att företaget får ett krav på minimikapital (som är i procent av solvenskapitalkravet) och ett krav på garantibelopp. På så sätt erhålls en samlad bild över företagets kapitalsituation som är förenlig med artikel 10 i konsoliderade livförsäkringsdirektivet som gäller enligt övergångsregleringen. Där anges att den finansiella tillsynen ska omfatta kontroll av försäkringsföretagets hela verksamhet och dess solvens.</P>
<P class="p744 ft4">Beräkningen av kapitalbas för tjänstepensionsverksamheten bör följa av hur det egna kapitalet och andra poster som påverkar kapitalbasen har fördelats.</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">541</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_542">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">542</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft4">Som komplement till dessa utgångspunkter och huvudprinciper för övergångsregleringen bör regeringen eller den myndighet som regeringen bestämmer få meddela föreskrifter om tillämpningen av de nya tillämp- liga bestämmelserna om företagsstyrning på ett försäkringsföretags tjänstepensionsverksamhet.</P>
<P class="p225 ft3">Val av äldre respektive nya regler under övergångstiden</P>
<P class="p842 ft4"><SPAN class="ft47">Lagrådet </SPAN>har efterlyst en närmare motivering av valet av äldre respektive nya regler som ska tillämpas i övergångssituationen, särskilt när det gäller tillämpningen av äldre eller nya gruppregler.</P>
<P class="p224 ft2">För ett försäkringsföretag som <SPAN class="ft3">enbart bedriver tjänstepensionsverksamhet </SPAN>ska i huvudsak äldre regler tillämpas, inklusive bestämmelser om solvens, tillsyn, rapportering och ingripande. Det gäller även om företaget bedriver övrig livförsäkringsverksamhet i ringa omfattning och inte har anmält att Solvens <NOBR>II-regelverket</NOBR> ska gälla för hela försäkringsverksamheten. I övrigt gäller tillämpliga bestämmelser om associationsrätt, företagsstyrning och lämplighetsprövning av ägare i försäkringsaktiebolag. Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om tillämpningen av bestämmelserna om företagsstyrning (se nedan om grupptillsyn). Av föreskriften ska framgå vilka nya bestämmelser om företagsstyrning enligt 10 kap. som bör vara tillämpliga när det gäller försäkringsföretag som enbart bedriver tjänstepensionsverksamhet.</P>
<P class="p227 ft4">För ett försäkringsföretag som bedriver tjänstepensionsverksamhet och övrig livförsäkringsverksamhet (som inte är av ringa omfattning – ett <SPAN class="ft47">blandat försäkringsföretag</SPAN>) gäller som utgångspunkt Solvens II- regelverket för försäkringsföretaget. I det sammanhanget bör tjänstepensionsverksamheten anses vara en separat del av företaget för vilket det ska beräknas ett teoretiskt kapitalkrav enligt äldre solvensregler.</P>
<P class="p1119 ft2">Detta teoretiska kapitalkrav bör sedan utgöra en del av det samlade kapitalkrav som ska <SPAN class="ft3">rapporteras </SPAN>enligt det nya regelverket. Genom att hela företaget rapporteras i varje rapport erhålls en samlad bild över verksamheten. Det innebär att alla försäkringsföretag som i någon del tar steget över till Solvens <NOBR>II-regelverket</NOBR> rapporterar kapitalkravet på samma sätt. Korrekt – och med andra länder jämförbar information – skickas till Eiopa, ECB och Riksbanken om livförsäkringsverksamheten.</P>
<P class="p227 ft2">För ett blandat försäkringsföretag gäller även bestämmelserna om <SPAN class="ft3">offentliggörande </SPAN>i Solvens <NOBR>II-regelverket.</NOBR> Med utgångspunkten ovan bör en samlad bild av hela försäkringsföretagets solvenssituation offentliggöras enligt dessa bestämmelser. Att företaget publicerar jämförbar information med andra försäkringsföretag i detta avseende är viktigt ur ett konsumentperspektiv.</P>
<P class="p227 ft2">Med utgångspunkten ovan för ett blandat försäkringsföretag bör det finnas möjlighet att använda en <SPAN class="ft3">intern modell </SPAN>för den övriga livförsäkringsverksamheten utan att ge avkall på hur regelverket för interna modeller är uppbyggt.</P>
<P class="p252 ft4">Det bör även finnas möjlighet att <SPAN class="ft47">ingripa </SPAN>mot ett blandat försäkringsföretag grundat på det sammanlagda solvenskapitalkravet för hela företaget enligt nya regler. Finansinspektionen kan även ingripa</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_543">
<P class="p654 ft4">enligt äldre regler om företaget inte uppfyller solvenskravet p.g.a. en Prop. 2015/16:9 brist avseende tjänstepensionsverksamheten.</P>
<P class="p67 ft2">Även för ett blandat försäkringsföretag gäller tillämpliga bestämmelser om <SPAN class="ft3">företagsstyrning </SPAN>i nya 10 kap. Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om tillämpningen av dessa bestämmelser på försäkringsföretagets tjänstepensionsverksamhet. Av föreskriften ska framgå vilka nya bestämmelser om företagsstyrning som bör gälla tjänstepensionsverksamheten i det blandade försäkringsföretaget, givetvis i syfte att företaget ska kunna bedriva en optimal verksamhet under övergångstiden. Mot den bakgrunden bör en stor del av de nya reglerna om företagsstyrning bli tillämpliga även på det blandade försäkringsföretagets tjänstepensionsverksamhet. Detta gäller exempelvis regleringen av aktuarier.</P>
<P class="p502 ft2">Den utökade <SPAN class="ft3">tillsynen </SPAN>för försäkringsföretag som ingår i en <SPAN class="ft3">grupp </SPAN>är en väsentlig del av <NOBR>EU-regleringen</NOBR> av försäkringsföretag. Regleringen infördes med försäkringsgruppsdirektivet<SPAN class="ft35">34 </SPAN>och innebär bl.a. att försäkringsföretag ska beräkna och rapportera ett gruppbaserat kapitalkrav samt rapportera gruppinterna transaktioner. Genom Solvens <NOBR>II-direktivet</NOBR> upphävs försäkringsgruppsdirektivet och ersätts med nya regler om grupptillsyn. Den gemensamma grupptillsynsordningen inom EES kommer därför att grundas på Solvens <NOBR>II-regelverket.</NOBR> Därmed saknas förutsättningar för att i Sverige låta de äldre reglerna om grupptillsyn i nuvarande 9 kap. FRL gälla för de försäkringsföretag som omfattas av övergångsregeln för verksamhet som avser tjänstepensionsförsäkring.</P>
<P class="p736 ft2">Frågan blir därför om de nya reglerna om grupptillsyn enligt Solvens <NOBR>II-direktivet</NOBR> ska gälla för blandade försäkringsföretag som omfattas av den ifrågavarande övergångsregeln. Som utgångspunkt bör tas att de aktuella försäkringsföretagen enligt gällande regler omfattas av grupptillsynsregleringen. Av de 30 livförsäkringsföretag som bedriver verksamhet som avser tjänstepensionsförsäkringar, ingår 21 företag i grupper som omfattas av grupptillsyn enligt FRL.</P>
<P class="p10 ft2">Den nya Solvens <NOBR>II-regleringen</NOBR> om grupptillsyn utgör en vidareutveckling av bestämmelserna i försäkringsgruppsdirektivet. Det finns i övrigt inte någonting i artikel 308b.15 eller i den övriga övergångsregleringen till Solvens <NOBR>II-direktivet,</NOBR> som tyder på en avsikt att avskaffa grupptillsynsordningen för blandade försäkringsföretag under övergångsperioden. Verksamheten i ett blandat försäkringsföretag som regeleras enligt övergångsregeln bör således omfattas av de nya bestämmelserna om grupptillsyn.</P>
<P class="p685 ft4">Av övergångsregeln framgår inte hur det gruppbaserade kapitalkravet ska beräknas under övergångstiden. Vad som övergripande kan konstateras är att både artikel 4 i tjänstepensionsdirektivet och Solvens <NOBR>II-regelverket</NOBR> förutsätter att tjänstepensionsverksamheten ska utgöra en separat del av försäkringsföretaget (jfr vad som ovan sägs om</P>
<P class="p1312 ft40"><SPAN class="ft51">34 </SPAN>Europaparlamentets och rådets direktiv 98/78/EU av den 27 oktober 1998 om extra</P>
<P class="p523 ft97">tillsyn över försäkringsföretag som ingår i en grupp.</P>
<P class="p62 ft2">543</P>
</DIV>
<DIV id="page_544">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">544</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">hanteringen av separata fonder i kommissionens delegerade förordning [EU] 2015/359).</P>
<P class="p224 ft2">Denna utgångspunkt gör, som tidigare nämnts, det praktiskt och formellt möjligt att beräkna ett teoretiskt kapitalkrav för tjänstepensionsverksamheten enligt äldre solvensregler inom ett försäkringsföretag som i övrigt tillämpar Solvens <NOBR>II-regler.</NOBR> Detta teoretiska kapitalkrav bör sedan utgöra en del av det samlade kapitalkrav som ska rapporteras enligt det nya regelverket. Motsvarande bör gälla för det gruppbaserade kapitalkravet. Ett försäkringsföretag som bidrar till det gruppbaserade kapitalkravet bör kunna beräkna en del av sitt kapitalkrav för tjänstepensionsverksamheten enligt äldre solvensregler.</P>
<P class="p227 ft2">I sammanhanget bör särskilt noteras att för ett blandat försäkringsföretag gäller under övergångstiden även äldre regler för tjänstepensionsverksamheten, inklusive bestämmelser om tillsyn, rapportering och ingripande.</P>
<P class="p223 ft2">Enligt artikel 329.1 b i kommissionens delegerade förordning (EU) 2015/329 ska solvensberäkningen för en grupp även omfatta kapitalkraven och kapitalbasen i anknutna tjänstepensionsinstitut, som beräknas enligt de artiklar i tjänstepensionsdirektivet som direkt motsvarar solvenskraven enligt äldre solvensregler.</P>
<P class="p227 ft2">Även ett försäkringsföretag som enbart bedriver tjänstepensionsverksamhet bör omfattas av gruppreglerna i tillämpliga delar i egenskap av anknutet företag (när så är fallet). Detta följer redan av artikel 213.2 i Solvens <NOBR>II-direktivet</NOBR> (fall då grupptillsyn ska utövas) och ligger i linje med vad som gäller för anknutna tjänstepensionsinstitut enligt nyss nämnda artikel i <NOBR>EU-förordningen.</NOBR> Ett fullständigt undantag från grupptillsyn medför en risk för situationer där <NOBR>EU-regleringen</NOBR> och utländska tillsynsmyndigheter förutsätter en sådan tillsyn. Verksamheten i dessa försäkringsföretag kan beaktas inom ramen för gruppsolvensberäkningar med sammanläggnings- och avräkningsmetoden. Genom gruppregler utövas även tillsyn över transaktioner inom gruppen.</P>
<P class="p922 ft4">I sammanhanget bör särskilt noteras att regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om tillämpningen av grupptillsynsbestämmelserna i 19 kap.</P>
<P class="p119 ft3">Solvens <NOBR>II-regelverket</NOBR> på hela verksamheten</P>
<P class="p841 ft2">Det kan ifrågasättas om det är rimligt med en övergångsreglering som tvingar försäkringsföretag som bedriver verksamhet som avser tjänstepensionsförsäkring att tillämpa i huvudsak äldre rätt under fyra år efter det att en ny och modern reglering har trätt ikraft. Rimligheten kan ifrågasättas med hänsyn till såväl kundskydd som konkurrensaspekter. Mot denna bakgrund torde det stå medlemsstaterna fritt att ge försäkringsföretag som vid lagens i kraftträdandet bedriver verksamhet som avser tjänstepensionsförsäkring rätt att, efter anmälan till Finansinspektionen, i stället tillämpa Solvens <NOBR>II-regelverket</NOBR> på hela verksamheten fr.o.m. den 1 januari 2016. En sådan möjlighet bör införas.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_545">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr1 td329"><P class="p18 ft114">24.2.11 Riskfria räntor</P></TD>
<TD class="tr1 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td138"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD colspan=2 class="tr55 td351"><P class="p18 ft81"> </P></TD>
<TD class="tr49 td138"><P class="p18 ft48"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td365"><P class="p50 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Finansinspektionen får i ett enskilt fall besluta</P></TD>
<TD class="tr28 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">att ett försäkringsföretag övergångsvis ska använda en tillfälligt</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">justerad riskfri räntestruktur vid beräkningen av den bästa skattningen.</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p39 ft2">Regeringen eller den myndighet som regeringen bestämmer får</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">meddela föreskrifter om villkoren för sådana undantag och beräk-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">ningen av en tillfälligt justerad riskfri räntestruktur och den närmare</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td420"><P class="p50 ft2">beräkningen av övergångsjusteringen.</P></TD>
<TD class="tr23 td421"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td420"><P class="p39 ft46">Regeringens bedömning: <SPAN class="ft2">Bestämmelserna i</SPAN></P></TD>
<TD class="tr26 td421"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">om att försäkringsföretag som har fått tillstånd att använda den</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">övergångsvisa justeringen av den riskfria räntestrukturen ska – som en</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td365"><P class="p50 ft2">del av sin solvens- och verksamhetsrapport – offentliggöra företagets</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">användning av den övergångsvisa justeringen och då även kvantifiera</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td365"><P class="p50 ft2">effekterna på den finansiella ställningen av att inte tillämpa</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td420"><P class="p50 ft2">justeringen, kräver inga lagstiftningsåtgärder.</P></TD>
<TD class="tr24 td421"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr63 td362"><P class="p18 ft5"> </P></TD>
<TD class="tr62 td138"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr4 td355"><P class="p43 ft46">Utredningens förslag och bedömning <SPAN class="ft2">överensstämmer med reger-</SPAN></P></TD>
<TD class="tr4 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">ingens förslag och bedömning.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">stämmer med regeringens förslag och bedömning.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">ingen invändning mot dem.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">Av artikel 77.2</SPAN></P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">första stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att bästa skattningen ska</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">fastställas med tillämpning av riskfria räntesatser för relevanta durationer</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">(löptider). Nu föreslås att det i den grundläggande lagregeln preciseras att</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">den bästa skattningen ska beräknas med en relevant riskfri räntestruktur,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">medan de mer detaljerade bestämmelserna kring bl.a. beräkningen av den</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">bästa skattningen ska meddelas genom föreskrifter på lägre nivå än lag,</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">se 5 kap. 13 §.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft22">Genom <SPAN class="ft45">artikel 2.80 </SPAN>i <SPAN class="ft45">omnibus </SPAN><NOBR><SPAN class="ft45">II-direktivet</SPAN></NOBR><SPAN class="ft45"> </SPAN>införs det – genom artikel 308c</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">i Solvens <NOBR>II-direktivet</NOBR> – särskilda övergångsbestämmelser för de riskfria</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">räntesatserna.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p43 ft2">Enligt artikel 308c.1 får försäkringsföretag, med tillsynsmyndighetens</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">förhandsgodkännande, tillämpa en tillfällig justering på de riskfria</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">räntesatserna för relevanta durationer i fråga om godkända försäkrings-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td329"><P class="p18 ft2">och återförsäkringsförpliktelser.</P></TD>
<TD class="tr26 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Enligt artikel 308c.2 ska justeringen av räntesatserna för varje valuta</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">beräknas med utgångspunkt i skillnaden mellan den räntesats som</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">företaget ska tillämpa enligt de regler som gäller per 31 december 2015</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">och en räntesats som härleds ur de regler som gäller enligt Solvens II-</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">direktivet. Den ursprungliga justeringen – som alltså utgörs av skillnaden</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">mellan de båda räntesatserna vid dagen för ikraftträdandet – ska vara</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">100 procent under år 2016 för att sedan linjärt minska till 0 procent under</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p18 ft2">år 2032. I artikel 308c.2 finns vidare vissa detaljbestämmelser kring vilka</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">räntor som ska ligga till grund för beräkningen av den övergångsvisa</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td329"><P class="p18 ft2">justeringen.</P></TD>
<TD class="tr23 td300"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td355"><P class="p43 ft2">Som framgått ovan får den övergångsvisa justeringen av räntesatserna</P></TD>
<TD class="tr23 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td355"><P class="p18 ft2">endast användas i fråga om <SPAN class="ft3">godkända </SPAN>försäkrings- och återförsäkrings-</P></TD>
<TD class="tr26 td138"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td355"><P class="p18 ft2">förpliktelser, och i artikel 308c.3 finns bestämmelser om vilka kriterier</P></TD>
<TD rowspan=2 class="tr44 td138"><P class="p19 ft2">545</P></TD>
</TR>
<TR>
<TD class="tr53 td329"><P class="p18 ft74"> </P></TD>
<TD class="tr53 td300"><P class="p18 ft74"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_546">
<DIV id="dimg1">
<INGENBILD zsrc="H3039546x1.jpg/" id="img1">
</DIV>
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td85"><P class="p18 ft2">som måste</P></TD>
<TD class="tr39 td422"><P class="p19 ft2">vara uppfyllda för att försäkrings- eller återförsäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td85"><P class="p18 ft2">åtaganden</P></TD>
<TD class="tr23 td422"><P class="p19 ft2">ska kunna ”godkännas”. I nyss nämnda artikel finns även</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">bestämmelser om förhållandet till s.k. matchningsjustering. I artikel</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">308c.4 a och b finns bestämmelser om hur den övergångsvisa justeringen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">förhåller sig till s.k. volatilitetsjustering och till den särskilda övergångs-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td85"><P class="p18 ft2">regleringen</P></TD>
<TD class="tr23 td422"><P class="p19 ft2">för de försäkringstekniska avsättningarna (artikel 308d).</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">Slutligen finns det i artikel 308c.4 c bestämmelser om att försäkrings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">företag som använder den övergångsvisa justeringen av de riskfria</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">räntesatserna ska offentliggöra viss information kring detta i sin solvens-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">och verksamhetsrapport.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p19 ft2">Möjligheten att få tillstånd till övergångsvis justering av de riskfria</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">räntesatserna bör framgå av en ny bestämmelse i 5 kap. FRL, medan de</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">närmare kraven för tillstånd kan tas in i föreskrifter på lägre nivå än lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">Regeringen eller den myndighet som regeringen bestämmer bör därför få</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">meddela föreskrifter om villkoren för sådana undantag och beräkningen</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">av en tillfälligt justerad riskfri räntestruktur. En liknande lag-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">stiftningsteknik har använts i den nu gällande regleringen när det gäller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">t.ex. möjligheten att använda s.k. företagsspecifika parameterar, se 8 kap.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">7 § och 8 kap. 22 § 2 FRL. Det finns därför anledning att föreslår en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">liknande lagstiftningsteknik när det gäller regleringen av de s.k.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">matchnings- och volatilitetsjusteringarna.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p19 ft2">När det särskilt gäller de krav på offentliggörande som införs genom</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">artikel 308c.4 c bör bestämmelserna lämpligen införas genom föreskrifter</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">på lägre nivå än lag, med stöd av det bemyndigande att meddela före-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">skrifter om innehållet i solvens- och verksamhetsrapporten som nu före-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr26 td269"><P class="p18 ft2">slås, se 16 kap. 9 § 1 FRL. Enligt regeringens mening får uppgifter om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">företagets användning av övergångsvisa justeringar av de riskfria ränte-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr23 td269"><P class="p18 ft2">satserna anses vara detaljkrav på beskrivningen av företagets ”värde-</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD colspan=2 class="tr24 td269"><P class="p18 ft2">ringsmetoder för solvensändamål”, jfr 16 kap. 2 § första stycket 4 FRL.</P></TD>
</TR>
</TABLE>
<P class="p725 ft114">24.2.12 Försäkringstekniska avsättningar</P>
<P class="p831 ft4"><SPAN class="ft121">Regeringens förslag: </SPAN>Ett försäkringsföretag får, efter tillstånd av Finansinspektionen, övergångsvis använda ett tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna.</P>
<P class="p944 ft2">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om villkoren för sådana undantag och beräk- ningen av det tillfälliga avdraget.</P>
<P class="p860 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> om att försäkringsföretag som har fått tillstånd att använda särskilda avdrag vid beräkningen av de försäkringstekniska avsättningarna ska – som en del av sin solvens- och verksamhetsrapport – offentliggöra företagets användning av de särskilda avdragen och då även kvanti- fiera effekterna på den finansiella ställningen av att inte tillämpa avdragen, kräver inga lagstiftningsåtgärder.</P>
<P class="p1313 ft121">Utredningens förslag och bedömning <SPAN class="ft4">överensstämmer med reger- ingens förslag och bedömning.</SPAN></P>
<P class="p562 ft46">Förslaget och bedömningen i utkastet till lagrådsremiss <SPAN class="ft2">överens-</SPAN></P>
<P class="p666 ft125">stämmer med regeringens förslag och bedömning.</P>
<P class="p26 ft2">546</P>
</DIV>
<DIV id="page_547">
<DIV>
<DIV id="id_1">
<P class="p84 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget och bedömningen eller har ingen invändning mot dem.</P>
<P class="p84 ft46">Skälen för regeringens förslag och bedömning: <SPAN class="ft2">I artikel 76 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> finns bestämmelser om försäkringstekniska avsättningar. Nu föreslås att merparten de mer detaljerade bestämmel- serna kring beräkningen av de försäkringstekniska avsättningarna ska meddelas genom föreskrifter på lägre nivå än lag (se 5 kap. 13 § FRL och avsnitt 11).</SPAN></P>
<P class="p802 ft4">Genom <SPAN class="ft47">artikel 2.80 </SPAN>i <SPAN class="ft47">omnibus </SPAN><NOBR><SPAN class="ft47">II-direktivet</SPAN></NOBR><SPAN class="ft47"> </SPAN>införs det – genom artikel 308d i Solvens <NOBR>II-direktivet</NOBR> – särskilda övergångsåtgärder för de försäkringstekniska avsättningarna.</P>
<P class="p84 ft2">Enligt artikel 308d.1 får försäkringsföretag, med tillsynsmyndighetens förhandsgodkännande, tillämpa ett tillfälligt avdrag för försäkringstek- niska avsättningar. Avdraget får tillämpas på ”affärsgrensnivå”.</P>
<P class="p84 ft2">Enligt artikel 308d.2 ska det tillfälliga avdraget motsvara en andel av skillnaden mellan försäkringstekniska avsättningar beräknade enligt artikel 76 i Solvens <NOBR>II-direktivet</NOBR> och försäkringstekniska avsättningar beräknade enligt den reglering som gäller per 31 december 2015. Den maximala andelen som kan dras av ska minska linjärt från 100 procent under år 2016 till noll procent under år 2032. I artikel 308b.2 andra stycket finns bestämmelser om hur det tillfälliga avdraget förhåller sig till s.k. volatilitetsjustering.</P>
<P class="p743 ft2">I artikel 308d.3 finns bestämmelser om att försäkringsföretaget, med tillsynsmyndighetens förhandsgodkännande eller på myndighetens initia- tiv, får göra vissa justeringar av de belopp som används vid beräkningen av det tillfälliga avdraget. Justeringarna får göras vartannat år, eller oftare om företagets riskprofil har ändrats väsentligt.</P>
<P class="p593 ft2">I artikel 308d.4 finns bestämmelser om att det tillfälliga avdraget får begränsas av tillsynsmyndigheten under vissa förutsättningar, nämligen om en tillämpning av det tillfälliga avdraget kan leda till en minskning av de krav på finansiella medel som skulle gälla vid en tillämpning av de regler som gäller per 31 december 2015.</P>
<P class="p593 ft2">Enligt artikel 308d.5 a får ett försäkringsföretag inte tillämpa det till- fälliga avdraget i kombination med den övergångsvisa justeringen av de riskfria räntesatserna. Enligt artikel 308b.5 b ska ett försäkringsföretag som använder det tillfälliga avdraget och som inte skulle uppfylla solvenskapitalkravet utan tillämpning av det tillfälliga avdraget lämna in en årlig lägesrapport. I lägesrapporten ska företaget redogöra för vilka åtgärder som har vidtagits och hur arbetet fortskrider med att senast 1 januari 2031 uppfylla solvenskapitalkravet. Slutligen finns det i artikel 308d.5 c bestämmelser om att försäkringsföretag som använder tillfälliga avdrag för de försäkringstekniska avsättningarna ska offentlig- göra viss information kring detta i sin solvens- och verksamhetsrapport.</P>
<P class="p610 ft2">Möjligheten att få tillstånd till tillfälligt avdrag för de försäkrings- tekniska avsättningarna bör framgå av en ny bestämmelse i 5 kap. FRL, medan bestämmelserna kring de närmare villkoren för tillstånd och beräkning av det tillfälliga avdraget kan tas in i föreskrifter på lägre nivå. Detsamma gäller bestämmelserna om möjligheterna till justerade beräkningar och bestämmelserna kring vad som ska gälla när det tillfälliga avdraget är en förutsättning för att försäkringsföretaget ska uppfylla solvenskapitalkravet. En liknande lagstiftningsteknik har använts</P>
</DIV>
<DIV id="id_2">
<P class="p357 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">547</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_548">
<DIV id="dimg1">
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<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">i den nu gällande regleringen när det gäller t.ex. möjligheten att använda</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">s.k. företagsspecifika parameterar, se 8 kap. 7 § och 8 kap. 20 § 2 FRL,</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och en liknande lagstiftningsteknik bör användas även när det gäller</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">regleringen av de s.k. matchnings- och volatilitetsjusteringarna.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Regeringen eller den myndighet som regeringen bestämmer bör få</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft22">meddela föreskrifter om villkoren för undantag att övergångsvis använda ett</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft22">tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">och beräkningen av det tillfälliga avdraget.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">När det särskilt gäller de krav på offentliggörande som införs genom</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">artikel 308d.5 c bör bestämmelserna lämpligen införas genom föreskrif-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ter på lägre nivå än lag, med stöd av det bemyndigande att meddela</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreskrifter om innehållet i solvens- och verksamhetsrapporten som nu</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">föreslås (se 16 kap. 9 § 1 FRL och avsnitt 16). Uppgifter om företagets</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">användning av övergångsvisa justeringar av de riskfria räntesatserna får</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">anses vara detaljkrav på beskrivningen av företagets ”värderingsmetoder</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">för solvensändamål”, jfr 16 kap. 2 § första stycket 4 FRL.</P></TD>
</TR>
</TABLE>
<P class="p1314 ft123">24.2.13 Interna modeller för beräkning av det gruppbaserade solvenskapitalkravet</P>
<P class="p759 ft4"><SPAN class="ft121">Regeringens bedömning: </SPAN>Det bör inte införas någon övergångsregel av innebörd att ett försäkringsföretag, som är moderföretag och som finns i toppen av en grupp, t.o.m. 31 mars 2022 får ansöka om godkännande av en intern modell för beräkning av det gruppbaserade solvenskapitalkravet på en urskiljbar del av en grupp som uppvisar en väsentligt annorlunda riskprofil än de övriga företagen i gruppen.</P>
<P class="p734 ft4"><SPAN class="ft121">Utredningens bedömning </SPAN>överensstämmer med regeringens bedöm- ning.</P>
<P class="p506 ft121">Bedömningen i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med regeringens bedömning.</SPAN></P>
<P class="p506 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker bedömningen eller har ingen invändning mot den.</P>
<P class="p506 ft2"><SPAN class="ft46">Skälen för regeringens bedömning: </SPAN>I artiklarna 230 och 231 i Solvens <NOBR>II-direktivet</NOBR> finns bestämmelser om interna modeller för beräkning av det gruppbaserade solvenskapitalkravet. Nu föreslås att delar av dessa bestämmelser genomförs genom nya bestämmelser i lag, men att bestämmelser om hur den gruppbaserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas ska meddelas genom före- skrifter på lägre nivå (se avsnitt 19).</P>
<P class="p508 ft2">Genom <SPAN class="ft3">artikel 2.80 </SPAN>i <SPAN class="ft3">omnibus </SPAN><NOBR><SPAN class="ft3">II-direktivet</SPAN></NOBR><SPAN class="ft3"> </SPAN>införs det – genom artikel 308b.16 i Solvens <NOBR>II-direktivet</NOBR> – en möjlighet för medlemsländerna att tillämpa en särskild övergångsregel avseende ansökningar för beräkning av det gruppbaserade solvenskapitalkravet.</P>
<P class="p565 ft4">Enligt artikel 308b.16 får medlemsstaterna ge det moderförsäkrings- eller moderåterförsäkringsföretag som har det yttersta ägarintresset möjlighet att under en period t.o.m. 31 mars 2022 ansöka om godkän- nande av en gruppintern modell som tillämpas på en del av en grupp, om både företaget och företaget med det yttersta ägarintresset är belägna i</P>
<P class="p826 ft2">548</P>
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<P class="p654 ft4">samma medlemsstat och om denna del utgör en urskiljbar del som Prop. 2015/16:9 uppvisar en väsentligt annorlunda riskprofil än de övriga i gruppen.</P>
<P class="p69 ft4">Artikeln ställer således inte något krav på att övergångsregeln ska införas utan lämnar till medlemsstaterna att välja om den ska införas eller inte. Med utgångspunkt i svenska förhållanden saknas det anledning att införa övergångsbestämmelsen.</P>
<P class="p1204 ft114">24.2.14 Övergångsbestämmelser för grupp</P>
<P class="p864 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>De övergångsbestämmelser som gäller för enskilda försäkringsföretag avseende behandlingen av kapitalbas- poster som har emitterats före lagens ikraftträdande, tillämpliga bestämmelser för vissa typer av lån som har utgetts före 1 januari 2011, försäkringsföretag som bedriver verksamhet som avser tjänste- pensionsförsäkringar, tillfällig justering av riskfria räntor, och till- fälliga åtgärder samt ingripanden gäller, utan hinder av bestämmel- serna om kapitalbas och kapitalkrav på gruppnivå i försäkringsrörelse- lagens lydelse efter 31 december 2015, i tillämpliga delar även på gruppnivå.</P>
<P class="p1082 ft2">De övergångsbestämmelser som gäller för enskilda försäkringsföre- tag avseende ingripande när kraven på tillräcklig kapitalbas inte är uppfyllda gäller, utan hinder av bestämmelserna om kapitalbas och kapitalkrav på gruppnivå i försäkringsrörelselagens lydelse efter 31 december 2015, i tillämpliga delar även på gruppnivå om försäk- ringsföretagen i en grupp uppfyller de gruppbaserade kapitalkraven i försäkringsrörelselagens lydelse 31 december 2015 men inte uppfyller kapitalkravet på gruppnivå.</P>
<P class="p1315 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p69 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft2"><SPAN class="ft46">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.80 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">införs – genom artikel 308b.17 i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> – bestäm- melser om att vissa övergångsbestämmelser som gäller för enskilda försäkringsföretag även ska gälla på gruppnivå.</SPAN></P>
<P class="p69 ft2">Enligt artikel 308b.17 första stycket ska, utan hinder av artikel 218.2 och 218.3 i Solvens <NOBR>II-direktivet,</NOBR> de övergångsbestämmelser som avses i artikel 308b punkterna <NOBR>8–12</NOBR> och 15 och artiklarna 308c, 308d och 308e i Solvens <NOBR>II-direktivet</NOBR> gälla i tillämpliga delar på gruppnivå.</P>
<P class="p69 ft2">Enligt artikel 308b.17 andra stycket ska, utan hinder av artikel 218.2, 218.3 och 218.4 i Solvens <NOBR>II-direktivet,</NOBR> de övergångsbestämmelser som avses i artikel 308b.14 gälla i tillämpliga delar på gruppnivå och om försäkrings- eller återförsäkringsföretagen med ägarintresse eller försäkrings- och återförsäkringsföretagen i en grupp uppfyller de jämkade solvenskraven enligt artikel 9 i direktiv 98/78/EG men inte uppfyller solvenskapitalkravet på gruppnivå.</P>
<P class="p829 ft2">Av artikel 308b.8 (till vilken 308b.17 första stycket hänvisar) framgår</P>
<P class="p523 ft129">att övergångsbestämmelserna i artikel <NOBR>308b.5–308b.7</NOBR> inte bara ska gälla</P>
<P class="p62 ft2">549</P>
</DIV>
<DIV id="page_550">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">550</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">för enskilda försäkringsföretag utan dessutom i tillämpliga delar ska gälla för försäkringsföretag med ägarintresse, försäkringholdingföretag och blandade finansiella holdingföretag på gruppnivå i enlighet med artiklarna 254 och 256 i Solvens <NOBR>II-direktivet,</NOBR> varvid de frister som anges i artiklarna <NOBR>308b.5–308b.7</NOBR> ska förlängas med sex veckor.</P>
<P class="p593 ft2">Övergångsbestämmelserna i artikel <NOBR>308b.5–308b.7</NOBR> har behandlats ovan i avsnitt 24.2.2. Där konstateras att enligt nu lämnat förslag till genom- förande av artikel 35 och artikel 51 kommer de senaste tidpunkterna för olika former av inrapportering och offentliggörande att bestämmas av Finansinspektionen med stöd av det bemyndigande som föreslås i 17 kap. 30 § andra stycket FRL. De särskilda övergångsbestämmelserna i artiklarna <NOBR>308b.5–308b.7</NOBR> avseende tidpunkter för inrapportering respek- tive offentliggörande som införs genom omnibus <NOBR>II-direktivet</NOBR> kräver alltså inte några lagstiftningsåtgärder.</P>
<P class="p92 ft2">Bemyndigandet i 17 kap. 30 § andra stycket FRL omfattar dock inte den del av artikel 308b.17 som avser tillämpligheten av artikel 308.b.8 på gruppnivå. Nu föreslås däremot ett motsvarande bemyndigande för gruppnivå i 19 kap. 104 § FRL. På grund av detta bemyndigande krävs inte några lagstiftningsåtgärder för den del av artikel 308b.17 som avser artikel 308b.8 (se avsnitt 18).</P>
<P class="p593 ft2">När det gäller artikel 308b.12 i Solvens <NOBR>II-direktivet</NOBR> innehåller sär- skilda övergångsbestämmelser kring fastställandet av vissa av de para- metrar som ska användas vid beräkningen av solvenskapitalkravet enligt standardformeln (se avsnitt 24.2.5). Som framgått där föreslås nu att vilka närmare parametrar som ska användas vid beräkningen av solvens- kapitalkravet enligt standardformeln kommer att genomföras genom föreskrifter på lägre nivå än lag, jfr 8 kap. 6 § och 8 kap. 22 § 1 FRL. Det bemyndigande som föreslås i 8 kap. 22 § 1 – för föreskrifter om hur det primära solvenskapitalkravet ska beräknas enligt 6 § – kan som konsta- terats ovan även användas för genomförandet av den nu aktuella över- gångsbestämmelsen. Den särskilda övergångsbestämmelsen avseende hur kapitalkravet för aktiekurs- och räntedifferensrisk ska beräknas under de första fyra åren efter det att Solvens <NOBR>II-regelverket</NOBR> har trätt ikraft kräver alltså inga ytterligare lagstiftningsåtgärder såvitt avser enskilda försäkringsföretag.</P>
<P class="p610 ft2">Artikel 308b.17 innehåller som nyss konstaterats ett krav på att övergångsbestämmelserna i artikel 308b.12 ska gälla även på gruppnivå. Nu föreslås ett motsvarande bemyndigande för gruppnivå i 19 kap. 104 § FRL. Det bemyndigandet avser hur den gruppbaserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§ i samma kapitel. På grund av detta bemyndigande krävs inte några lagstift- ningsåtgärder för den del av artikel 308b.17 som avser artikel 308b.12.</P>
<P class="p689 ft2">Artikel 308b.17 innebär även ett krav på att artikel 308d som reglerar övergångsbestämmelser avseende försäkringstekniska avsättningar ska gälla på gruppnivå. Såvitt avser enskilda försäkringsföretag har artikel 308d behandlats i avsnitt 24.2.11 där det konstaterats att artikel 308d inte föranleder några lagstiftningsåtgärder avseende enskilda försäkringsföre- tag eftersom bemyndiganden att meddela föreskrifter omfattar hela artikeln. Nu föreslås ett bemyndigande för gruppnivå som omfattar de detaljerade bestämmelserna i artikel 308d, se 19 kap. 104 §. På grund av</P>
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<P class="p654 ft4">detta bemyndigande krävs inte några lagstiftningsåtgärder för den del av Prop. 2015/16:9 artikel 308b.17 som avser artikel 308d.</P>
<P class="p67 ft2">Med ovan nämnda undantag för de delar av artikel 308b.17 som avser tillämpning på gruppnivå av artikel 308.b.8, 308b.12 och 308d bör bestämmelser motsvarande artikel 308b.17 första och andra stycket införas i lag.</P>
<P class="p502 ft31">Artikel 308b.17 tredje stycket är riktad endast till kommissionen och ska därför inte genomföras.</P>
<P class="p894 ft114">24.2.15 Krav på plan för infasning m.m.</P>
<P class="p828 ft2"><SPAN class="ft46">Regeringens förslag: </SPAN>Ett försäkringsföretag som tillämpar bestämmelserna om justering av de riskfria räntesatserna eller om ett tillfälligt avdrag för de försäkringstekniska avsättningarna, ska omedelbart underrätta Finansinspektionen, om företaget inte skulle uppfylla solvenskapitalkravet utan en tillämpning av dessa bestämmelser.</P>
<P class="p1154 ft2">Finansinspektionen ska förelägga företaget att vidta nödvändiga åtgärder för att säkerställa att företaget kan uppfylla solvenskapital- kravet senast 1 januari 2032, och att inom två månader från dagen för bristens konstaterande överlämna en plan för infasning till inspekt- ionen.</P>
<P class="p866 ft4">Företaget ska överlämna en årlig lägesrapport till Finansinspekt- ionen.</P>
<P class="p865 ft2">Finansinspektionen ska återkalla tillstånd att använda regleringen som rör justering av de riskfria räntesatserna eller ett tillfälligt avdrag för de försäkringstekniska avsättningarna, om lägesrapporten visar att företaget inte kommer att kunna uppfylla solvenskapitalkravet senast 1 januari 2032.</P>
<P class="p866 ft4">Regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om innehållet i en plan för infasning och en årlig lägesrapport.</P>
<P class="p1080 ft2"><SPAN class="ft46">Utredningens förslag </SPAN>överensstämmer med regeringens förslag.</P>
<P class="p67 ft121">Förslaget i utkastet till lagrådsremiss <SPAN class="ft4">överensstämmer med reger- ingens förslag.</SPAN></P>
<P class="p67 ft4"><SPAN class="ft121">Remissinstanserna </SPAN>tillstyrker förslaget eller har ingen invändning mot det.</P>
<P class="p67 ft46">Skälen för regeringens förslag: <SPAN class="ft2">Genom </SPAN><SPAN class="ft3">artikel 2.80 </SPAN><SPAN class="ft2">i </SPAN><SPAN class="ft3">omnibus II- direktivet </SPAN><SPAN class="ft2">införs det – genom artikel 308e i Solvens </SPAN><NOBR><SPAN class="ft2">II-direktivet</SPAN></NOBR><SPAN class="ft2"> – särskilda bestämmelser om vad som ska gälla för försäkringsföretag som använder de särskilda övergångsreglerna kring justering av de riskfria räntesatserna eller ett tillfälligt avdrag för de försäkringstekniska avsättningarna, och som inte skulle uppfylla solvenskapitalkravet utan användning av övergångsreglerna.</SPAN></P>
<P class="p67 ft4">Enligt artikel 308e första stycket ska ett försäkringsföretag som tilläm- par övergångsbestämmelserna om justering av de riskfria räntesatserna eller om ett tillfälligt avdrag för de försäkringstekniska avsättningarna informera tillsynsmyndigheten så snart företaget konstaterar att det inte</P>
<P class="p523 ft147">skulle uppfylla solvenskapitalkravet utan en tillämpning av övergångs-</P>
<P class="p62 ft2">551</P>
</DIV>
<DIV id="page_552">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft2">bestämmelserna. Enligt bestämmelserna ska tillsynsmyndigheten kräva</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att företaget vidtar nödvändiga åtgärder för att säkerställa att de uppfyller</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">solvenskapitalkravet vid utgången av övergångsperioden.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Enligt 308e andra stycket ska företaget, inom två månader från det att</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företaget konstaterade att det inte uppfyller solvenskapitalkravet utan</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillämpning av övergångsreglerna, till sin tillsynsmyndighet lämna in en</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">infasningsplan till tillsynsmyndigheten. I planen ska företaget redogöra</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">för de åtgärder som har planerats för att företag ska uppfylla solvenskapi-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">talkravet senast vid utgången av övergångsperioden. Av bestämmelsen</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">framgår vidare att företaget får uppdatera planen under övergångs-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">perioden.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Enligt 308e tredje stycket ska företaget varje år till sin tillsynsmyndig-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">het lämna in en lägesrapport till sin tillsynsmyndighet, i vilken förertag</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ska redogöra för de åtgärder som har vidtagits. I samma stycke finns</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">även en bestämmelse om att tillsynsmyndigheten ska återkalla tillståndet</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">att använda övergångsregleringen, om lägesrapporten visar att uppfyllan-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">det av solvenskapitalkravet vid utgången av övergångsperioden är orea-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">listisk.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Merparten av bestämmelserna i artikel 308e bör tas in i lag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">Bestämmelserna om det närmare innehållet i en infasningsplan och en</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">lägesrapport bör dock meddelas genom föreskrifter på lägre nivå än lag.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Regeringen eller den myndighet som regeringen bestämmer bör därför få</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">meddela föreskrifter om innehållet i en plan för infasning och en årlig</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p18 ft2">lägesrapport.</P></TD>
</TR>
</TABLE>
<P class="p712 ft1">25 Förslagens konsekvenser</P>
<P class="p1316 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär en reformering av den grundläggande regle- ringen på <NOBR>EU-nivå</NOBR> för försäkringsföretag. Det innehåller bl.a. förändrade kapitalkrav för försäkringsföretagen, tydligare krav på företagsstyrning och riskhantering, förändrade regler i tillsynsprocessen samt mer omfattande krav på försäkringsföretagens rapportering och offentlig- görande av information. Regleringen i Solvens <NOBR>II-direktivet</NOBR> innebär att den nuvarande försäkringsrörelselagen måste revideras kraftigt. Detta kommer få konsekvenser för samtliga europeiska försäkringssföretag.</P>
<P class="p565 ft2">I samband med direktivets antagande har omfattande konsekvens- analyser gjorts av <NOBR>EU-kommissionen.<SPAN class="ft35">35</SPAN></NOBR><SPAN class="ft35"> </SPAN>Därutöver har CEIOPS/Eiopa utfört fem enkätundersökningar på <NOBR>EU-nivå</NOBR> (Quantitative Impact studies, QIS) och en särskild enkätundersökning med avseende på regleringen av s.k. långa åtaganden, där försäkringsföretagen själva gjort beräkningar över hur regelförslagen påverkar företagen.</P>
<P class="p679 ft4">Solvens <NOBR>II-direktivet</NOBR> är i stor utsträckning ett fullharmoniserings- direktiv. Det innebär att det finns små möjligheter att avvika från dess bestämmelser. Konsekvensanalysen är därmed gjord med hela Solvens <NOBR>II-regelverket</NOBR> i tanke.</P>
<P class="p1317 ft40"><SPAN class="ft51">35 </SPAN>Se t.ex. Solvency II Impact Assessment Report, COM(2007) 361 final, SEC(2007) 870.</P>
<P class="p318 ft2">552</P>
</DIV>
<DIV id="page_553">
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<P class="p1318 ft4">Samtliga svenska försäkringsföretag omfattas av den reformerade för- Prop. 2015/16:9 säkringsrörelselagen. Regering föreslår dock att mindre företag ska</P>
<P class="p1319 ft4">kunna undantas från delar av den reformerade lagen. De som undantas på grund av sin storlek bör inte omfattas av Solvens <NOBR>II-regelverket.</NOBR> Totalt rör det sig om cirka 160 försäkringsföretag och knappt 20 försäkrings- grupper som omfattas av detta regelverk.</P>
<P class="p1320 ft172">Försäkringsföretag per 31 december 2014</P>
<TABLE cellpadding=0 cellspacing=0 class="t139">
<TR>
<TD class="tr28 td137"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td164"><P class="p390 ft172">Varav</P></TD>
<TD class="tr28 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td95"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td137"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td69"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td164"><P class="p390 ft173">ömsesidiga</P></TD>
<TD class="tr23 td267"><P class="p97 ft172">Under</P></TD>
<TD class="tr23 td95"><P class="p96 ft173">Omfattas</P></TD>
</TR>
<TR>
<TD class="tr26 td423"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td424"><P class="p390 ft172">Antal</P></TD>
<TD class="tr26 td425"><P class="p390 ft172">bolag</P></TD>
<TD class="tr26 td426"><P class="p390 ft174">likvidation</P></TD>
<TD class="tr26 td389"><P class="p96 ft172">av SII</P></TD>
</TR>
<TR>
<TD class="tr25 td137"><P class="p50 ft172">Rikstäckande företag</P></TD>
<TD class="tr25 td69"><P class="p390 ft172">124</P></TD>
<TD class="tr25 td164"><P class="p390 ft172">11</P></TD>
<TD class="tr25 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr25 td95"><P class="p96 ft172">116</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p54 ft172">Livförsäkringsföretag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">29</P></TD>
<TD class="tr29 td164"><P class="p390 ft172">5</P></TD>
<TD class="tr29 td267"><P class="p97 ft172">3</P></TD>
<TD class="tr29 td95"><P class="p96 ft172">28</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p54 ft172">Fondförsäkringsföretag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">9</P></TD>
<TD class="tr29 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td95"><P class="p96 ft172">8</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p54 ft174">Skadeförsäkringsföretag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">86</P></TD>
<TD class="tr29 td164"><P class="p390 ft172">6</P></TD>
<TD class="tr29 td267"><P class="p97 ft172">4</P></TD>
<TD class="tr29 td95"><P class="p96 ft172">80</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p20 ft172">varav skadecaptive</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">45</P></TD>
<TD class="tr29 td164"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td267"><P class="p97 ft172">1</P></TD>
<TD class="tr29 td95"><P class="p96 ft172">43</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p50 ft172">Lokala skadebolag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">131</P></TD>
<TD class="tr29 td164"><P class="p390 ft172">130</P></TD>
<TD class="tr29 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td95"><P class="p96 ft172">47</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p54 ft172">Större lokala bolag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">40</P></TD>
<TD class="tr29 td164"><P class="p390 ft172">39</P></TD>
<TD class="tr29 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td95"><P class="p96 ft172">34</P></TD>
</TR>
<TR>
<TD class="tr29 td137"><P class="p54 ft172">Mindre lokala bolag</P></TD>
<TD class="tr29 td69"><P class="p390 ft172">19</P></TD>
<TD class="tr29 td164"><P class="p390 ft172">19</P></TD>
<TD class="tr29 td267"><P class="p390 ft172">7</P></TD>
<TD class="tr29 td95"><P class="p96 ft172">13</P></TD>
</TR>
<TR>
<TD class="tr39 td423"><P class="p54 ft172">Kreatursbolag</P></TD>
<TD class="tr39 td424"><P class="p390 ft172">72</P></TD>
<TD class="tr39 td425"><P class="p390 ft172">72</P></TD>
<TD class="tr39 td426"><P class="p390 ft172">6</P></TD>
<TD class="tr39 td389"><P class="p96 ft172">0</P></TD>
</TR>
<TR>
<TD class="tr4 td423"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td424"><P class="p390 ft172">255</P></TD>
<TD class="tr4 td425"><P class="p390 ft172">141</P></TD>
<TD class="tr4 td426"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td389"><P class="p96 ft172">163</P></TD>
</TR>
<TR>
<TD class="tr68 td423"><P class="p18 ft6"> </P></TD>
<TD class="tr68 td424"><P class="p18 ft6"> </P></TD>
<TD class="tr68 td425"><P class="p18 ft6"> </P></TD>
<TD class="tr68 td426"><P class="p18 ft6"> </P></TD>
<TD class="tr68 td389"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1321 ft173">Källa: Finansinspektionen</P>
<P class="p1322 ft34">25.1 Konsekvenser för försäkringsföretagen</P>
<TABLE cellpadding=0 cellspacing=0 class="t140">
<TR>
<TD class="tr4 td356"><P class="p18 ft2">De flesta svenska försäkringsföretag har under flera år förberett sig inför</P></TD>
<TD class="tr4 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">Solvens <NOBR>II-regelverket</NOBR> i flera steg. Finansinspektionen bedömer att de</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">företag som under 2014 och 2015 följt Eiopas riktlinjer för förberedelser</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">kommer att ha begränsade engångskostnader i samband med att regel-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">verket träder ikraft. De företag som däremot inte deltar i det förbere-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">dande arbetet kommer förmodligen få högre kostnader för att komma</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">ifatt. Finansinspektionen räknar därmed att försäkringsföretagen redan</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">tagit – eller under förberedelsefasen kommer ha tagit – merparten av de</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">engångskostnader som Solvens <NOBR>II-regelverket</NOBR> medför.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär att försäkringsföretag ska tillämpa nya -</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">metoder för beräkning av kapitalkravet, inklusive nya värderingsregler</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">för försäkringstekniska avsättningar. I <NOBR>QIS-enkäterna</NOBR> har beräkningar</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">gjorts av hur dessa nya regler påverkar företagen. Finansinspektionen har</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ansvarat för insamlingen, kontrollen och sammanställningen av den</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">svenska delen av de europeiska enkäterna till försäkringsbranschen. I</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">dessa enkäter har de svenska företagen gjort beräkningar över hur</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">Solvens <NOBR>II-direktivet</NOBR> och de regelförslag avseende värdering och kapital-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">krav som finns i <NOBR>EU-förordningen</NOBR> på nivå 2, påverkar de svenska före-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">tagen. Detta ger en god bild av hur kraven kommer att påverka försäk-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td356"><P class="p18 ft2">ringsföretagen i Sverige. De försäkringsföretag som deltog i den enkät</P></TD>
<TD rowspan=2 class="tr40 td136"><P class="p19 ft2">553</P></TD>
</TR>
<TR>
<TD class="tr64 td356"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_554">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">554</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">som gjordes 2014, ca 155 stycken, uppskattade sina totala kostnader för att genomföra Solvens <NOBR>II-regelverket</NOBR> till cirka 3,4 miljarder kronor. En del i problematiken för företagen ligger i att Solvens <NOBR>II-regelverket</NOBR> består av många olika delar och att alla de regler som företagen ska tillämpa inte längre kommer finnas samlade. Det kommer finnas regler både i t.ex. lag och i <NOBR>EU-förordningar</NOBR> vilket gör det svårare för företagen att få en överblick över regelverket, det är dock inte möjligt att förutse vilka kostnader detta kan innebära för företagen.</P>
<P class="p420 ft3">Ökade kapitalkrav</P>
<P class="p842 ft2">Som framgår av Solvens <NOBR>II-direktivet</NOBR> introduceras två nya kapitalkrav. Det ena är solvenskapitalkravet (SCR), som företagen normalt ska upp- fylla. Det andra är minimikapitalkravet (MCR), som är schablonmässigt beräknat och ett krav som företaget inte får gå underskrida.</P>
<P class="p223 ft2">Solvens <NOBR>II-regleringen</NOBR> innebär en mycket kraftig ökning av kapital- kravet jämfört med dagens lagreglering. Resultatet av QIS <NOBR>5-enkäten</NOBR> indikerar att det samlade solvenskapitalet för den svenska försäkrings- branschen blir ca <NOBR>6–7</NOBR> gånger högre än under Solvens <NOBR>I-regleringen</NOBR> (se figur 1). Detta innebär emellertid inte att försäkringsbolagens totala kapital ska öka i en sådan utsträckning utan kravet avser endast det kapital som ska finnas utöver det kapital som ska täcka försäkrings- tekniska avsättningar. Det kapital som krävs för att täcka bästa skattning, riskmarginal och det lagstadgade kapitalkravet ökar med omkring en femtedel för livbolagen, medan det i praktiken är oförändratför skadeför- säkringsföretagen.</P>
<P class="p922 ft2">Minimikapitalkravet beräknas bli dubbelt så högt som nuvarande kapitalkrav enligt Solvens <NOBR>I-regleringen.</NOBR> Detta är en omfattande höjning för framför allt livförsäkringsföretagen. I det sammanhanget bör man dock uppmärksamma att dagens försäkringstagarskydd också baseras på en säkerhetsmarginal i värderingen av de försäkringstekniska avsätt- ningarna som nu försvinner. Ökningen av kapitalkraven motverkas därför delvis av att kapitalbasen också ökar till följd av att befintliga buffertar synliggörs. I praktiken styrs dock försäkringsföretagens kapitalkrav för närvarande inte enbart av lagreglerna utan även av Finansinspektionens trafikljustest,<SPAN class="ft35">36 </SPAN>trots att detta givetvis inte är ett formellt kapitalkrav utan enbart ett tillsynsverktyg. Kraven från trafikljustestet ligger väsentligt högre än Solvens <NOBR>I-kraven.</NOBR> Det nya solvenskapitalkravet är emellertid också i genomsnitt ca en tredjedel högre än trafikljusets krav.</P>
<P class="p1323 ft40"><SPAN class="ft51">36 </SPAN>Trafikljuset är en del av Finansinspektionens metodik för tillsyn över svenska försäkringsföretag. Detta ”stresstest” mäter hur väl företagen klarar av exponeringar mot olika finansiella risker och försäkringsrisker.</P>
</DIV>
</DIV>
</DIV>
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<TABLE cellpadding=0 cellspacing=0 class="t141">
<TR>
<TD class="tr29 td331"><P class="p18 ft172">Figur 1 Jämförelse mellan kapitalkrav enligt solvens <NOBR>I-regelverket,</NOBR></P></TD>
<TD class="tr29 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft172">minimikapitalkrav, trafikljus och solvenskapitalkrav</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1324 ft175">Jämförelse mellan Solvens 1, MCR, Trafikljuset och</P>
<P class="p1325 ft175">SCR för 107 försäkringsbolag</P>
<TABLE cellpadding=0 cellspacing=0 class="t142">
<TR>
<TD class="tr24 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td56"><P class="p1326 ft174">1000</P></TD>
<TD class="tr24 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td154"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td300"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD rowspan=2 class="tr58 td172"><!--[if lte IE 7]><P style="margin-left:1px;margin-top:-3px;margin-right:-31px;margin-bottom:3px;" class="p1327 ft176"><![endif]--><!--[if gte IE 8]><P style="margin-left:-29px;margin-top:-3px;margin-right:-1px;margin-bottom:33px;" class="p1327 ft176"><![endif]--><![if ! IE]><P style="margin-left:-14px;margin-top:12px;margin-right:-16px;margin-bottom:18px;" class="p1327 ft176"><![endif]>SEK</P></TD>
<TD class="tr1 td56"><P class="p1326 ft174">800</P></TD>
<TD class="tr1 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td154"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td300"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr4 td56"><P class="p1326 ft174">600</P></TD>
<TD class="tr4 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td154"><P class="p18 ft6"> </P></TD>
<TD class="tr4 td300"><P class="p1328 ft174">Kapitalkrav</P></TD>
</TR>
<TR>
<TD class="tr45 td172"><!--[if lte IE 7]><P style="margin-left:12px;margin-top:0px;margin-right:-23px;margin-bottom:0px;" class="p1329 ft177"><![endif]--><!--[if gte IE 8]><P style="margin-left:1px;margin-top:0px;margin-right:-12px;margin-bottom:11px;" class="p1329 ft177"><![endif]--><![if ! IE]><P style="margin-left:6px;margin-top:6px;margin-right:-17px;margin-bottom:5px;" class="p1329 ft177"><![endif]>Miljarder</P></TD>
<TD rowspan=3 class="tr37 td56"><P class="p1326 ft174">400</P></TD>
<TD class="tr45 td95"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td154"><P class="p18 ft77"> </P></TD>
<TD rowspan=2 class="tr26 td300"><P class="p1328 ft174">Kapitalbas</P></TD>
</TR>
<TR>
<TD class="tr62 td172"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td95"><P class="p18 ft21"> </P></TD>
<TD class="tr62 td154"><P class="p18 ft21"> </P></TD>
</TR>
<TR>
<TD class="tr45 td172"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td95"><P class="p18 ft77"> </P></TD>
<TD class="tr45 td154"><P class="p18 ft77"> </P></TD>
<TD rowspan=2 class="tr28 td300"><P class="p1328 ft174">Överskott</P></TD>
</TR>
<TR>
<TD class="tr41 td172"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td56"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td95"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td154"><P class="p18 ft33"> </P></TD>
</TR>
<TR>
<TD class="tr29 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td56"><P class="p1326 ft174">200</P></TD>
<TD class="tr29 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td154"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td300"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr1 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td56"><P class="p1326 ft174">0</P></TD>
<TD class="tr1 td95"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td154"><P class="p18 ft6"> </P></TD>
<TD class="tr1 td300"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td172"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td56"><P class="p1077 ft174">Solvens 1</P></TD>
<TD class="tr26 td95"><P class="p18 ft174">MCR</P></TD>
<TD class="tr26 td154"><P class="p18 ft174">Trafikljuset</P></TD>
<TD class="tr26 td300"><P class="p18 ft174">SCR</P></TD>
</TR>
</TABLE>
<P class="p1330 ft2">Över hälften av de svenska försäkringsföretagen har en kapitalbas i dags- läget som är mer än dubbelt så stor som det nya solvenskapitalkravet. En handfull företag har en kapitalbas som är mer än fem gånger så stor som det nya kravet. Cirka vart femte företag har emellertid för lite kapital och klarar inte det nya solvenskapitalkravet utan åtgärder.</P>
<P class="p685 ft2">De nya kapitalkraven kan antingen beräknas utifrån en standardmodell eller genom att företagen tillämpar en fullständig eller partiell intern modell. Sannolikt kommer ett tiotal av försäkringsföretagen att använda sig av interna modeller för att på så sätt få fram ett solvenskapitalkrav som mer exakt speglar försäkringsföretagets risker. Ett försäkrings- företag som inte klarar det nya solvenskapitalkravet när direktivet träder i kraft måste vidta åtgärder för att uppfylla kravet senast 31 december 2017. Företag som inte klarar det nya minimikapitalkravet när direktivet träder i kraft måste uppfylla kraven senast 31 december 2016, annars måste företaget avvecklas. I båda fallen följer detta av övergångsregler till Solvens <NOBR>II-direktivet.</NOBR> Det är långt ifrån säkert att alla företag kan skaffa det kapital som krävs, alternativt dra ned riskerna i rörelsen i tillräcklig mån. Införandet av Solvens <NOBR>II-direktivet</NOBR> kan således innebära att några försäkringsföretag försvinner genom att dessa sätts i s.k. run off (ordnad avveckling av företaget) eller genom att försäkringsbeståndet överlåts eller köps upp av annat försäkringsföretag<SPAN class="ft3">.</SPAN></P>
<P class="p1331 ft3">En mer korrekt prissättning och effektivare kapitalutnyttjande</P>
<P class="p1332 ft4">Det mer avancerade sättet att beräkna kapitalkravet enligt Solvens II- reglerna kommer på ett tydligare sätt åskådliggöra vilka kapitalkostnader som är förknippade med de olika försäkringsriskerna och därmed bör företagen kunna prissätta sina försäkringsprodukter på ett mer ända- målenligt sätt. Detta bör gynna försäkringskunderna genom att premien (prissättningen) kan beräknas mer exakt på respektive försäkringsprodukt utifrån rådande omständigheter.</P>
<P class="p1333 ft2">555</P>
</DIV>
<DIV id="page_556">
<P class="p357 ft3"><SPAN class="ft2">Prop. 2015/16:9 </SPAN>Försäkringstekniska avsättningar</P>
<P class="p1311 ft2">I det nya regelverket ska försäkringstekniska avsättningar (FTA) vär- deras utifrån en bästa skattning av framtida kassaflöden, med ett tillägg av en riskmarginal. Den bästa skattningen utgörs av det förväntade nuvärdet av framtida kassaflöden som kan uppkomma till följd av ingångna försäkringsavtal, medan riskmarginalen ska motsvara kapital- kostnaden för att hålla en kapitalbas motsvarande solvenskapitalkravet.</P>
<P class="p565 ft2">Enligt beräkningar framgår det att FTA ökar för ungefär hälften av de svenska livförsäkringsföretagen, medan övriga får lägre FTA. Att inte alla får en lägre FTA beror bl.a. på att en stor del av livförsäkringsverk- samheten i dag lyder under tjänstepensionsregleringen som inte ska värderas med säkerhetsbuffert samt att företagen nu ska beräkna en riskmarginal.</P>
<P class="p679 ft4">För skadebolagen får en klart övervägande del lägre FTA. Det beror sannolikt på att skadebolagen enligt det nuvarande regelverket inte ska diskontera skadefall som förväntas inträffa inom en fyraårsperiod. En tredjedel fick dock högre FTA beroende på att företagen inte tidigare haft kravet på betryggande antagande och inte heller beräknat någon riskmarginal.</P>
<P class="p702 ft3">Anpassad riskhantering och företagsstyrning</P>
<P class="p1334 ft2">En central del av Solvens <NOBR>II-regelverket</NOBR> rör företagets riskkontroll och styrning. Regelverket innebär att försäkringsföretagen måste analysera varje del av verksamheten, mäta sina risker och beräkna de kapitalkrav dessa risker genererar. Många av försäkringsföretagen har redan anpassat sin riskkontroll och företagsstyrning för att kunna möta de nya kraven. En viktig del av detta är kravet på att försäkringsföretagen regelbundet ska göra en egen risk- och solvensbedömning (ORSA) som ska vara en integrerad del i affärsstrategin och som ska beaktas vid strategiska beslut. För att möta de nya kraven måste företagen anpassa sina it- och rapporteringssystem för att kunna hantera det ökade rapporteringskraven som Solvens <NOBR>II-direktivet</NOBR> medför (se nedan).</P>
<P class="p565 ft2">De stora och systemviktiga företagen ligger långt framme och har till stor del redan anpassat sina system för kommande regelverk och har därmed även tagit stora delar av investeringskostnaderna. Jämfört med nuvarande regelverk kommer emellertid Solvens <NOBR>II-regelverket</NOBR> att ställa betydligt högre krav på system och tillgång till kvalificerad personal inom bolagens riskkontrollfunktioner, vilket sannolikt ändå kommer bidra till högre indirekta kostnader för försäkringsföretagen när Solvens <NOBR>II-direktivet</NOBR> är genomfört. Även större krav på analys, styrning och kontroll kommer att bidra till högre administrationskostnader. Kostnaderna blir störst i övergångsfasen då företagen ska ta fram interna rutiner och anpassa <NOBR>it-system.</NOBR></P>
<P class="p728 ft4">Sammantaget bör dock det nya regelverket leda till en ökad och bättre riskkontroll och styrning av företagen, vilket i sin tur bör minska risken betydligt för ekonomiska problem och för de kostnader som det för med sig för försäkringstagare, ägare och samhället.</P>
<P class="p885 ft2">556</P>
</DIV>
<DIV id="page_557">
<DIV>
<DIV id="id_1">
<P class="p26 ft3">Ökade rapporteringskrav</P>
<P class="p750 ft2">Företagen ska enligt direktivet årligen offentliggöra en solvens- och verksamhetsrapport och till Finansinspektionen lämna en omfattande tillsynsrapportering. Därutöver kommer det att finnas särskilda krav på att uppdatera tidigare publicerad information om företaget inte längre uppfyller minimikapitalkravet. Denna uppdatering ska ske omedelbart då underskottet upptäcks och har inte underskottet korrigerats efter tre månader från upptäckt ska underskottet offentliggöras. Även om solvens- kapitalkravet underskrids i väsentlig grad finns krav på att uppdatera tidigare offentliggjorda uppgifter. De nya reglerna kommer att ge aktie- ägare, långivare, försäkringstagare och andra intressenter en bättre insyn i försäkringsföretagens finansiella ställning och verksamhet. De nya reglerna kommer innebära att redovisningen blir betydligt mer transpa- rant, vilket kommer att göra det lättare för utomstående intressenter att bedöma och utvärdera verksamheten.</P>
<P class="p453 ft3">Konsekvenser för mindre försäkringsföretag</P>
<P class="p923 ft2">Mindre försäkringsföretag har, enligt lagförslaget, möjlighet att ansöka om undantag från bestämmelserna i lagen om solvens och offentliggörande av information. Vid prövning av undantag ska Finansinspektionen beakta proportionalitetsprincipen, dvs. att dessa bestämmelser ska tillämpas proportionellt i förhållande till arten, omfattningen och komplexiteten av riskerna i varje försäkringsföretags verksamhet. Detta får särskild betydelse för de minsta försäkringsföretagen.</P>
<P class="p303 ft4">Dessa möjligheter till undantag och lättnader kan förväntas förenkla kraven på bland annat rapportering och verksamhetsplanen för nya företag i denna kategori. Det bör dock betonas att mindre företag i många fall har mindre utvecklade funktioner för exempelvis riskhantering, regelefterlevnad och styrning, vilket medför att anpassning till reglerna kan innebära en relativt sett högre kostnad jämfört med större företag.</P>
<P class="p1335 ft34"><SPAN class="ft84">25.2</SPAN><SPAN class="ft133">Konsekvenser för försäkringsmarknaden</SPAN></P>
<P class="p133 ft3">Ökad koncentration</P>
<P class="p844 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär att kapitalkraven höjs kraftigt, samtidigt som försäkringsföretag och grupper får tillgodoräkna sig diversifierings- effekter av att ha flera olika typer av försäkringsprodukter. Detta kommer att innebära att försäkringsföretag med låg kapitalisering som i dag erbjuder enstaka produkter, får incitament att fusionera eller på annat sätt gå upp i större försäkringskoncerner. Detta för att kunna erhålla diversi- fieringseffekter och på så sätt få ned sina kapitalkostnader. Ökade admi- nistrativa kostnader och krav på nya funktioner kommer sannolikt också bidra till att mindre försäkringsföretag kommer söka partners eller fusioner för att få skalfördelar och därmed kunna ha en prissättning som är konkurrenskraftig. Mer allmänt kommer fusioner och beståndöver- låtelser att öka i antal.</P>
<P class="p1137 ft31">Om detta resulterar i en alltför hög grad av koncentration i form av ett fåtal aktörer på marknaden inom vissa produktsortiment, kan det få nega-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">557</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_558">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">558</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">tiva effekter för konkurrensen och i slutändan för konsumenterna. Ökad koncentration på försäkringsmarknaden kan dock även resultera i mer stabila företag, vilket i slutändan gynnar konsumenterna.</P>
<P class="p222 ft3">Mindre försäkringsinnehåll</P>
<P class="p1005 ft2">Det faktum att Solvens <NOBR>II-reglerna</NOBR> innebär ökade kapitalkrav för med sig att försäkringsprodukter, allt annat lika, blir dyrare. I det fall försäkrings- tagarna inte uppfattar att vinsten i form av minskad kreditrisk för försäkringsföretaget (till följd av högre kapitalkrav och bättre riskkon- troll) uppväger prisökningen, kan det komma att resultera i en minskad efterfrågan på vissa försäkringsprodukter.</P>
<P class="p252 ft2">Ett alternativ till att höja priset på försäkringsprodukter är att förändra dem så att de binder mindre kapital. När det gäller livförsäkrings- marknaden kan detta ske genom att justera marknadsrisken genom att exempelvis minska andelen aktier i tillgångar som täcker FTA. Detta kommer dock att bidra till att den förväntade avkastningen sjunker och därmed kan de framtida pensionerna bli lägre – något som även kan resultera i en minskad efterfrågan på livförsäkringssparande.</P>
<P class="p252 ft2">Ett alternativ för livbolagen att reducera kapitalkravet, utan att minska den förväntade avkastningen, är att minska garantiinnehållet för nya avtal, t.ex. genom att sänka den garanterade avkastningen i traditionellt livför- säkringssparande. Försäkringstagarnas alternativ när det gäller mer garanterade pensionsprodukter kan därmed på sikt komma att minska och pensionsnivåerna kan komma att skilja sig betydligt för likartade pensionstagare i framtiden jämfört med i dag beroende på hur väl pensionstagararen lyckats med att placera sina pensionspengar. Det kan också innebära att pensionsutbetalningar ändras från att vara livslånga till att bli tidsbestämda, vilket innebär ett sämre ekonomiskt skydd vid lång livslängd.</P>
<P class="p843 ft2">Solvens <NOBR>II-regelverket</NOBR> ger således incitament för försäkringsföretagen, med anledning av de nya kapitalkraven, att ytterligare påskynda försäkringstagare att gå över från traditionellt livförsäkringssparande till fondförsäkring, en trend som setts under det senaste decenniet. Samman- taget kan detta leda till att försäkringstagarna får produkter med en lägre försäkringsandel i framtiden, något som kan få negativa konsekvenser för framtida pensionärer. De försäkringstagare som är kunder i finansiellt starka bolag kommer dock att ha en större valmöjlighet att fortsätta spara i en traditionell försäkringslösning än kunder i finansiellt svagare bolag som sannolikt helt eller delvis kommer behöva ändra förvaltningsstrategi.</P>
<P class="p228 ft3">Högre inträdesbarriärer</P>
<P class="p1305 ft2">Som berörts ovan kommer det vara viktigt i framtiden att vara kund i ett finansiellt starkt försäkringsföretag, om man ska kunna räkna med att få någon återbäring utöver den garanterade avkastningen på sitt försäkrings- kapital. I dag finns ett antal livbolag som med bred marginal uppfyller de nya solvenskapitalkraven. Dessa är nästan uteslutande äldre livförsäk- ringsföretag som byggt upp sitt kapital under lång tid och som har ett stort riskkapital ackumulerat i sina konsolideringsfonder. De gamla livbolagens välkapitaliserade balansräkningar gör att det finns begränsade möjligheter för nya aktörer att slå sig in på försäkringsmarknaden. Det blir</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_559">
<P class="p117 ft4">helt enkelt svårt för dem att kunna matcha de gamla företagens försäk- Prop. 2015/16:9 ringsvillkor och riskprofil. De etablerade företagen har därför goda förut-</P>
<P class="p313 ft2">sättningar att bibehålla sina marknadsledande positioner i och med införandet av det nya regelverket. Däremot har nya bolag som är inriktade mot fondförsäkring goda möjligheter att komma in på marknaden, efter- som kapitalkraven blir betydligt lägre i dessa bolag jämfört med för de traditionella livbolagen. Sammantaget kan således konkurrensen komma att minska ytterligare med det nya regelverket, vilket kan komma att avspeglas i t.ex. högre avgiftsnivåer.</P>
<P class="p130 ft34">25.3 Konsekvenser för kapitalmarknaden</P>
<P class="p1336 ft2">Försäkringsföretagen är stora placerare på kapitalmarknaden och större regelförändringar för försäkringsföretagen påverkar därför normalt de finansiella marknaderna och i förlängningen hela samhällsekonomin. Beräkningen av solvenskapitalkraven i den del som avser marknadsrisk kommer ge försäkringsföretagen incitament att bättre löptidsmatcha till- gångar och skulder då bristande matchning ger högre kapitalkrav. Högre matchningskrav ökar efterfrågan på ränteinstrument med långa löptider, vilket påverkar marknadsräntorna, allt annat lika. Även aktiemarknaden påverkas av hur försäkringsföretagen allokerar sina portföljer.</P>
<TABLE cellpadding=0 cellspacing=0 class="t143">
<TR>
<TD class="tr29 td356"><P class="p43 ft2">Det nya regelverket innebär högre kapitalkrav för aktieplaceringar,</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">vilket kan komma att bidra till att finansiellt svagare försäkringsföretag</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">måste minska sina aktieandelar. Detta kan i sin tur leda till minskad</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">efterfrågan på aktier och högre efterfrågan på obligationer och andra</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">mindre volatila tillgångar. I och med beräkningen av solvenskapital-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">kravet ges försäkringsföretagen incitament att diversifiera till andra till-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">gångsslag såsom fastigheter, infrastrukturinvesteringar och riskkapital-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">investeringar. Det ger också incitament att investera i bostadsobligationer</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">eller andra obligationer som innehåller kreditrisk. Företagsobligations-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">marknaden, som idag är relativt liten i Sverige, skulle även kunna</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">utvecklas positivt i och med denna förändring.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p43 ft2">Eftersom försäkringsföretagen i beräkningen av solvenskapitalkravet</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">fullt ut kommer att kunna tillgodoräkna sig effekten av olika typer av</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">riskminskningsstrategier är det sannolikt att nya typer av instrument,</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td356"><P class="p18 ft2">skräddarsydda för Solvens <NOBR>II-regelverket,</NOBR> kommer att utvecklas.</P></TD>
<TD class="tr24 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td356"><P class="p18 ft3">Ökad efterfrågan på långa obligationer</P></TD>
<TD class="tr37 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr25 td356"><P class="p18 ft2">Beräkningen av solvenskapitalkraven kommer att ge försäkringsföre-</P></TD>
<TD class="tr25 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">tagen starka incitament att bättre löptidsmatcha skulder och tillgångar.</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">Det bör emellertid noteras att de svenska bolagen redan i dag har incita-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">ment till en ökad löptidsmatchning genom trafikljussystemet. Försäk-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">ringsföretag med långa åtaganden, t.ex. livförsäkringsbolag, placerar</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">i dag oftast i obligationer med kort genomsnittlig löptid, där utbudet är</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">större. Avsaknaden av matchning ger en stor känslighet för ränteför-</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td356"><P class="p18 ft2">ändringar. Företagen får nu starkare incitament att löptidsmatcha skuld-</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p18 ft2">och tillgångssida, då en bristande matchning ger högre kapitalkrav.</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td356"><P class="p43 ft2">Ett problem är att den genomsnittliga löptiden på de obligationer som</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td356"><P class="p18 ft2">är utestående på dagens svenska obligationsmarknad är relativt kort. Det</P></TD>
<TD rowspan=2 class="tr47 td136"><P class="p19 ft2">559</P></TD>
</TR>
<TR>
<TD class="tr64 td356"><P class="p18 ft132"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_560">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">560</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft2">finns således en brist på långa obligationer över fem år, vilket kan leda till fallande långa räntor om försäkringsföretagen börjar köpa i större omfattning, samtidigt som det inte är möjligt för företagen att göra fullständiga matchningar av sina portföljer. Efter beslut från Finansin- spektionen kan försäkringsföretagen dock från den 31 december 2013 använda sig av en förutbestämd långsiktig terminsränta, fastställd till 4,2 procent, då de fastställer räntesatserna på diskonteringsräntekurvan. Det innebär att terminsräntorna efter tioårspunkten väger in – och vid tjugoårspunkten konvergerar till, den fastställda långsiktiga terminsräntan. I svenska kronor sätts tidpunkten för konvergens till längsta löptid plus 10 år, dvs. till 20 år. Även om det finns noterade swapräntor på längre löptider är likviditeten mycket låg i dessa instrument och uppfyller inte kravet på likviditet.</P>
<P class="p689 ft2">Den nya metoden gör att diskonteringsräntan inte blir lika känslig för svängningar på marknaden då den är både marknads- och modellbaserad. I praktiken innebär detta att företagen fortsätter att använda marknads- data för att bestämma räntekurvan på löptider upp till 20 år, medan de kan beräkna längre åtagande genom att extrapolera marknadsräntan mot den aviserade terminsräntan. Det gör att försäkringsföretagen inte kommer bli beroende av att löptidsmatcha sina åtaganden över 10 år med obligationer på motsvarande löptider. Det bör leda till att efterfrågan på riktigt långa obligationer blir begränsad även framöver och därmed minskar risken för kraftiga räntefall orsakat av massiva köp från försäk- ringsföretagen.</P>
<P class="p846 ft2">Företag som berörs av de nya reglerna är i huvudsak livförsäkrings- företag och skadeförsäkringsföretag med liv- och sjukräntor. Även tjänstepensionskassor ska kunna använda den nya metoden. Andra meto- der för att öka löptiden är att använda derivatmarknaden. Genom swap- kontrakt kan försäkringsföretagen löptidsomvandla en kort obligations- portfölj till en längre löptid. För att denna marknad ska kunna växa krävs emellertid att det finns motparter som är villiga att ta en motsatt position. På t.ex. aktiemarknaden har intresset minskat betydligt för att inneha långa derivatkontrakt. Anledningen till detta är att dessa oftast har en låg eller obefintlig likviditet, är svåra att marknadsvärdera och binder kapital. Att köpa utländska obligationer med längre löptider och försäkra bort valutarisken är också ett alternativ för företagen att bättre kunna matcha löptiderna.</P>
<P class="p744 ft2">Den metod som sedan den 31 december 2013 används i Sverige för att fastställa diskonteringsräntekurvan är dock inte exakt densamma som den metod som kommer gälla efter att Solvens <NOBR>II-regelverket</NOBR> har trätt i kraft. Den metod som ska användas för att bestämma den grundläggande diskonteringsräntekurvan i svenska kronor fastställs då av Eiopa med ledning av vad som anges i Solvens <NOBR>II-direktivet</NOBR> och i delegerade akter. Denna metod har ännu inte slutgiltigt beslutats, men den kommer inte helt och hållet att överensstämma med den nuvarande svenska metoden, även om Eiopas metod också kommer att vara både marknads- och modellbaserad med konvergens till en förutbestämd långsiktig termins- ränta. Eiopas metod använder enbart marknadsdata upp till 10 år och terminsräntorna därefter väger den in den långsiktiga jämviktsräntan på 4,2 procent fram till 20 år då konvergens sker.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_561">
<P class="p769 ft4">Det finns kända problem med den metod som Eiopa tidigare har Prop. 2015/16:9 förespråkat och som ledde Finansinspektionen till att välja en annan</P>
<P class="p707 ft2">metod. Dessa problem består huvudsakligen i en mycket stor räntekäns- lighet mot tioårsräntan och mycket komplexa och kostsamma hedgings- trategier för de försäkringsföretag som behöver skydda sig mot föränd- ringar i marknadsräntorna. Dessa problem kan leda till en markant ökad efterfrågan på tioåriga ränteinstrument, vilket leder till en press nedåt på tioårsräntan, samtidigt som instrument med längre löptider efterfrågas i mindre utsträckning. Det senare kan innebära att räntorna på riktigt långa löptider stiger i förhållande till kortare räntor och att marknaden för långa obligationer påverkas genom att Riksgälden blir mindre intresserade av att ge ut sådana obligationer.<SPAN class="ft35">37</SPAN></P>
<P class="p502 ft4">Utöver metoden för att bestämma den grundläggande diskonterings- räntekurvan tillkommer dock – då Solvens <NOBR>II-regelverket</NOBR> har trätt i kraft</P>
<P class="p707 ft2">– möjligheten till att justera räntekurvan med volatilitets- och match- ningsjusteringar. I dessa fall kan särskilt matchningsjusteringar leda till en större efterfrågan på långa obligationer, för det fall att dessa kommer att användas frekvent bland försäkringsföretagen.</P>
<P class="p502 ft4">Sammantaget kommer efterfrågan på långa obligationer avgöras av den metod som Eiopa väljer för den grundläggande diskonteringsräntekurvan tillsammans med den utsträckning i vilken svenska försäkringsföretag antingen behöver (kapitalsvaga företag) eller önskar matcha sina åtaganden.</P>
<P class="p65 ft3">Minskad efterfrågan på aktier?</P>
<P class="p692 ft2">Kapitalkravet för aktierisk kommer att öka med det nya Solvens II- regelverket. Detta gäller jämfört såväl med Solvens <NOBR>I-reglerna</NOBR> – där kapitalkravet inte bedöms utifrån riskerna på tillgångssidan – som i för- hållande till reglerna om aktiekursrisk i trafikljuset. De företag som i dag inte bedöms kunna uppfylla de nya solvenskraven har starka incitament att dra ned risken i sina placeringar för att klara kraven och skapa en betryggande marginal till dessa. Ett sätt att göra det är att placera en mindre andel i aktier och i stället öka sina investeringar i obligationer. Många försäkringsföretag – särskilt de största – är emellertid välkonsoli- derade och kommer inte att behöva förändra sin placeringsstrategi. Därmed är risken relativt låg för att det nya regelverket kommer att innebära en större tillgångsförflyttning från aktier till obligationer, åtminstone på kort och medellång sikt.</P>
<P class="p756 ft4">Skulle dock efterfrågan på aktier från försäkringssektorn minska kraftigt kan detta påverka den svenska riskkapitalförsörjningen. Med hänsyn till den internationella interaktionen av kapitalmarknaderna ska dock inte risken överdrivas – ett bortfall av svenska institutioner borde således kunna kompenseras med efterfrågan från utländska aktörer.</P>
<P class="p1337 ft107"><SPAN class="ft112">37 </SPAN>Se Riksgäldskontorets remissvar till Finansinspektionen avseende föreskriften och allmänna rådet om försäkringsföretagens val av räntesats för att beräkna</P>
<P class="p523 ft43">försäkringstekniska avsättningar (FFFS 2013:23).</P>
<P class="p62 ft2">561</P>
</DIV>
<DIV id="page_562">
<P class="p357 ft3"><SPAN class="ft2">Prop. 2015/16:9 </SPAN>Infrastruktur och alternativa investeringar</P>
<P class="p1338 ft2">Vid beräkning av solvenskapitalkravet kan försäkringsföretagen använda sig av en standardformel. I Solvens <NOBR>II-regelverket</NOBR> finns det, i likhet med gällande regelverk, utrymme att göra långsiktiga, hållbara investeringar i onoterade tillgångar som exempelvis infrastruktur och förnyelsebar energi. Hur mycket utrymme det finns i praktiken avgörs dock bland annat av försäkringsföretagens solvenssituation. Hur stora möjligheter företagen har att göra investeringar utanför basområdena (noterade <NOBR>OECD-aktier,</NOBR> obligationer och fastigheter) styrs främst av hur stark deras kapitalbas är samt vilka utfästelser man gjort till sina försäkringstagare. Generellt dock så kommer kapitalkravet för denna typ av investeringar vara högre än exempelvis noterade OECD- aktier.</P>
<P class="p1339 ft34"><SPAN class="ft84">25.4</SPAN><SPAN class="ft139">Konsekvenser för försäkringstagarna</SPAN></P>
<P class="p677 ft2">Solvens <NOBR>II-direktivet</NOBR> innebär en skärpning av såväl solvenskapitalkravet som kravet på riskkontroll. Det innebär att den enskilde konsumenten kan förvänta sig en förbättrad stabilitet i försäkringsbranschen som hel- het. Solvenskapitalkraven ska kalibrerats så att de motsvarar en fallisse- mangsrisk på 0,5 procent under kommande 12 månader. Försäkringsföre- tagen kommer dock i de flesta fall ha en kapitalbas som med marginal klarar solvenskapitalkravet. Risken för ekonomiskt obestånd kommer således i praktiken sannolikt att vara ännu lägre än den lagstadgade nivån. Baksidan av de skärpta reglerna är de kostnader som försäkrings- företagen drabbas av till följd av högre kapitalkrav samt kostnader för ökad riskkontroll och administration. Dessa kostnader kommer troligtvis att föras över på försäkringstagarna, vilken kan leda till att deras kapitaltillväxt blir lägre till följd av högre avgifter. En mer omfattande regelharmonisering kan dock få till följd att konkurrensen bland försäkringsföretagen ökar, vilket kan leda till att det ändå bli svårt för företagen att avvika för mycket i sina avgiftsstrukturer.</P>
<P class="p734 ft2">Alternativ till att höja priserna på försäkringsprodukter kan vara att förändra produkterna genom att exempelvis sänka andelen aktier. En sådan åtgärd ger en lägre risk och resulterar i att livbolagen behöver hålla mindre kapital. Detta får dock den negativa följden att avkastningen – och i förlängningen även framtida pensioner – sannolikt blir lägre (beak- tat den minskade andelen aktier). Detta är ett problem som ytterligare aktualiserats i rådande lågräntemiljö. Ett annat alternativ till att minska aktieandelen för livbolagen är att minska garantiinnehållet i produkterna eller genom att få försäkringstagarna att gå över till produkter där de själva bär den finansiella risken. En sådan utveckling kan dock innebära volatilare pensioner eller att utbetalningstiden begränsas till en viss period och inte livet ut. Detta påverkar konsumtion och, i förlängningen samhällsekonomin, negativt.</P>
<P class="p728 ft4">Ett av huvudsyftena med Solvens <NOBR>II-regelverket</NOBR> är att förbättra konsu- mentskyddet och öka transparensen, vilket förväntas generera stabilare försäkringsbolag. Den ökade transparensen kan dock även bidra till press på försäkringsföretagen att sänka premierna.</P>
<P class="p881 ft2">562</P>
</DIV>
<DIV id="page_563">
<P class="p769 ft4">Även om syftet med regleringen är att minska risken för försäkrings- Prop. 2015/16:9 tagarna kan de drabbas av högre risker i form av lägre andel garanterat</P>
<P class="p1157 ft2">kapital och ett generellt lägre försäkringsinnehåll.</P>
<P class="p1065 ft34"><SPAN class="ft84">25.5</SPAN><SPAN class="ft133">Konsekvenser för myndigheter</SPAN></P>
<P class="p672 ft2">En mer riskbaserad och framåtblickande tillsyn enligt Solvens II- regelverket ställer nya och utökade krav på Finansinspektionen. Ny beskrivande tillsynsrapportering, betydligt utökad, detaljerad kvantitativ rapportering samt tillsyn över företagens egen risk- och solvensbedöm- ning ställer helt enkelt större krav på tillsynsmyndighetens arbete. Inspektionens arbete kommer dessutom att påverkas genom ett utökat krav på internationellt samarbete, exempelvis när det gäller gränsöver- skridande grupper.</P>
<P class="p502 ft2">Från att gruppreglerna har betraktas som en kompletterande del av tillsynen över ett enskilt försäkringsföretag, kommer den gruppbaserade tillsynen nu att få en högre prioritet i tillsynsverksamheten. Tillsynen över gränsöverskridande koncerner kommer att innebära stora föränd- ringar som kommer att tvinga fram ett ökat samarbete mellan tillsyns- myndigheterna, där en huvudansvarig grupptillsynsmyndighet kommer att utses som blir ytterst ansvarig för gruppen. I normalfallet kommer det bli tillsynsmyndigheten i det land där majoritetsägandet har sitt säte inom EU. I Sverige kommer utländska tillsynsmyndigheter att ges huvud- ansvaret för tillsynen av viktiga grupper. Det innebär att Finansinspekt- ionen inte blir huvudansvarig tillsynsmyndighet för gruppen, men kommer att fortsätta med tillsynen på det enskilda bolaget och ges inflytande på gruppnivån via tillsynskollegier.</P>
<P class="p673 ft2">Vidare kommer flera företag att vilja tillämpa egna interna modeller, företagsspecifika parametrar etc. för att beräkna solvenskapitalkravet under Solvens <NOBR>II-regelverket.</NOBR> Finansinspektionen funktion blir att granska och godkänna bl.a. dessa modeller – en ny uppgift för myndig- heten som kommer att kräva viss ny kompetens och bidra till en generellt högre arbetsbelastning.</P>
<P class="p502 ft2">En stor del av bestämmelserna i Solvens <NOBR>II-direktivet</NOBR> är så pass detaljerade att de inte är lämpliga att genomföra i lag. Det föreslås därför att ett betydande antal bestämmelser i stället placeras i föreskrifter eller i förordning som utfärdas av regeringen. Det kommer således att öka arbetsbelastningen på Finansinspektionen att färdigställa dessa föreskrif- ter. Till detta kommer av <NOBR>EU-kommissionen</NOBR> beslutade förordningar i delegerade akter och bindande tekniska standarder som har direkt effekt i medlemsländerna. Att beakta denna reglering kommer även det att öka arbetsbelastningen på Finansinspektionen.</P>
<P class="p673 ft4">Eventuella merkostnader för Finansinspektionen ska hanteras inom för myndigheten befintliga ramar.</P>
<P class="p1340 ft2">563</P>
</DIV>
<DIV id="page_564">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">564</P>
</DIV>
<DIV id="id_2">
<P class="p40 ft34"><SPAN class="ft84">25.6</SPAN><SPAN class="ft139">Konsekvenser för domstolar</SPAN></P>
<P class="p1341 ft2">Det föreslagna genomförandet av Solvens <NOBR>II-direktivet</NOBR> innebär att Finansinspektionen kommer att fatta beslut om bl.a. försäkringsföre- tagens interna modeller och tilläggskapital. Detta kan leda till ett ökat antal överklaganden från företagen till domstolarna och således kan arbetsbördan öka för domstolarna med anledning av införandet av Solvens <NOBR>II-direktivet.</NOBR> Bedömningen är emellertid att dessa beslut sällan kommer att överklagas och att antalet överklaganden därför inte beräknas bli fler än att de ökade kostnaderna för Sveriges Domstolar ska hanteras inom befintliga ramar.</P>
<P class="p779 ft34"><SPAN class="ft84">25.7</SPAN><SPAN class="ft139">Samhällsekonomiska konsekvenser</SPAN></P>
<P class="p1342 ft2">Försäkringsföretagen utgör en viktig samhällsfunktion som måste fungera på ett rättssäkert sätt så att försäkringstagare och investerare ska kunna ha förtroende för att bolagen ska kunna uppfylla sina åtaganden. I och med att Solvens <NOBR>II-regelverket</NOBR> genomförs kommer kraven på före- tagens kapitalbas, styrning och riskhantering samt rapportering offentlig- görande att öka. Det bidrar till finansiellt robustare företag som bättre kan stå emot framtida finansiella kriser – något som kommer att gynna både försäkringstagare och samhällsekonomin i stort. Ett ökat rappor- teringskrav gör också att genomlysningen av verksamheterna blir bättre. Det nya regelverket bidrar dock till att kostnaderna ökar för försäk- ringsföretagen och för de myndigheter, främst Finansinspektionen, som ska granska och bedöma företagens löpande verksamhet.</P>
<P class="p440 ft2">De direkta kostnaderna som uppkommer för försäkringsföretagen är kapitalkostnad för högre kapitalkrav, kostnader för ökad riskkontroll och administration. Dessutom kan indirekta kostnader uppkomma i det fall fler försäkringstagare väljer att helt eller delvis avstå ifrån att försäkra sig eller väljer bort eget pensionssparande på grund av högre premier.</P>
<P class="p227 ft2">Ur ett finansiellt stabilitets- och konsumentperspektiv kommer det nya regelverket att stärka upp dessa faktorer. Försäkringsbolagen tvingas att anpassa sina investeringar utifrån risknivå i än högre utsträckning än enligt nuvarande regelverk, vilket gör företagen mindre känsliga för makroekonomiska störningar. Risken minskar också för att enskilda företag fallerar och därmed minskar risken för att problem i ett institut sprids och utvecklas till en mer fullskalig systemkris. Jämfört med banksektorn är emellertid risken för spridningseffekter generellt lägre mellan försäkringsföretag, eftersom interaktionen mellan dem är mindre än inom banksektorn. Rent allmänt kan dessutom i sammanhanget tilläggas att försäkringsföretagen visserligen spelar en viktig roll på de finansiella marknaderna, men att enskilda företag endast i undantagsfall är att betrakta som systemviktiga.</P>
<P class="p922 ft4">Försäkringsföretagen har en stor exponering mot banksektorn genom s.k. säkerställda obligationer. Företagen äger 26 procent av de svenska bankernas utestående stock av sådana obligationer. Höjda kapitalkrav på försäkringsföretagen kan medföra risk för att bankernas finansierings-</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_565">
<P class="p654 ft4">möjligheter försämras, vilket kan få konsekvenser för samhällsekonomin Prop. 2015/16:9 i stort.</P>
<P class="p69 ft2">Ur ett konsumentperspektiv bidrar mer välkapitaliserade försäkrings- företag till att kunderna kan känna ökad trygghet för att företaget kan uppfylla sina åtaganden den dag som utbetalning ska ske. Som nämnts ovan finns dock risk för att försäkringsprodukter kan komma att bli dyrare, samtidigt som ökade kapitalkrav kan komma att påverka avkast- ningen negativt. För försäkringstagarkollektivet kan detta i förlängningen leda till lägre pensionsutbetalningar eller pensioner som inte räcker livet ut. Ur ett konsumentperspektiv kan det således uppstå vissa negativa faktorer med det nya regelverket, men sammantaget får det anses vara till gagn för konsumenterna och samhällsekonomin i stort.</P>
<P class="p8 ft1">26 Författningskommentar</P>
<P class="p1343 ft86"><SPAN class="ft84">26.1</SPAN><SPAN class="ft141">Förslaget till lag om ändring i försäkringsrörelselagen (2010:2043)</SPAN></P>
<P class="p691 ft46">1 kap. Inledande bestämmelser</P>
<P class="p751 ft46">1 kap. 1 §</P>
<P class="p1063 ft2">Solvens <NOBR>II-direktivet</NOBR> innehåller en reglering av verksamhet i försäkrings- företag och specialföretag. I direktivet finns även vissa bestämmelser om försäkringsholdingföretag och blandade finansiella holdingföretag. Dessa regler genomförs i denna lag. I lagens inledande bestämmelse preciseras vilka institut som har tillstånd att bedriva verksamhet enligt denna, dvs. försäkringsföretag och specialföretag.</P>
<P class="p69 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att bestämmelsen i lagrådsremissen som rör lagens tillämpningsområde ger en missvisande bild av lagens innehåll då de nya bestämmelserna om grupptillsyn tar sikte även på verksamhet som bedrivs av utländska företag. Lagrådet anför vidare följande. I 1 kap. 3 § definieras ”försäkringsföretag” som ”försäkringsaktiebolag, ömsesidigt försäkringsbolag och försäkringsförening”. Den definitionen föreslås inte ändrad. Eftersom det i 1 § talas om ”svenska” försäkringsföretag” framstår det som om definitionen i 3 § omfattar även utländska företag. Detta är dock inte avsikten utan när termen försäkringsföretag används i lagen i övrigt avses endast svenska företag. De nämnda paragraferna bör ses över så att lagens tillämpningsområde och den använda terminologin klargörs.</P>
<P class="p673 ft2">Regeringen anser inte att bestämmelsen som rör lagens tillämpningsområde är missvisande då grupptillsynen enligt 19 kap. ska utövas över försäkringsföretag som ingår i en grupp (se avsnitt 18.1.3). Däremot instämmer regeringen i att bestämmelsen bör justeras (i stället för orden ”svenska försäkringsföretag” bör ordet ”försäkringsföretag” användas) för att undvika att definitionen i 3 § motsatsvis tolkas som att den omfattar även utländska företag.</P>
<P class="p1344 ft2">Övervägandena finns i avsnitt 6.1.</P>
<P class="p386 ft2">565</P>
</DIV>
<DIV id="page_566">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">566</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">1 kap. 6 och 7 §§</P>
<P class="p1345 ft31">I paragraferna ändras hänvisningarna till andra paragrafer i lagen. Detta är en följd av de ändrade solvensregler som införs.</P>
<P class="p133 ft46">1 kap. 12 §</P>
<P class="p285 ft4">Paragrafen innehåller ett antal definitioner av begrepp som förekommer i lagen.</P>
<P class="p1346 ft4">I en ny <SPAN class="ft47">punkt 2 </SPAN>införs, efter förslag från <SPAN class="ft47">Lagrådet</SPAN>, en definition av blandat finansiellt holdingföretag.</P>
<P class="p1346 ft2">I en ny <SPAN class="ft3">punkt 4 </SPAN>definieras <NOBR>EES-försäkringsgivare.</NOBR> Definitionen har betydelse för grupptillsyn.</P>
<P class="p1347 ft2">I en ny <SPAN class="ft3">punkt 5 </SPAN>införs en definition av externt kreditvärderingsinstitut. I enlighet med synpunkter från <SPAN class="ft3">Lagrådet </SPAN>har definitionen justerats så att den överensstämmer med motsvarande definition i Solvens II-</P>
<P class="p26 ft2">direktivet (se artikel 13.40).</P>
<P class="p224 ft4">Begreppet används i bestämmelserna om företagsstyrning (se 10 kap. 10 §).</P>
<P class="p224 ft2">Definitionen i <SPAN class="ft3">punkt 6 </SPAN>av försäkringsholdingföretag behålls i sak oför- ändrad.</P>
<P class="p224 ft2">I <SPAN class="ft3">punkt 7 </SPAN>införs en definition av försäkringsholdingföretag med blandad verksamhet. Begreppet används i bestämmelserna om grupptill- syn i 19 kap.</P>
<P class="p224 ft4">I en ny <SPAN class="ft47">punkt 8 </SPAN>definieras försäkringsgivare från tredje land. Defini- tionen har betydelse för grupptillsyn.</P>
<P class="p224 ft2">Även de nya definitionerna i <SPAN class="ft3">punkterna 9 </SPAN>och <SPAN class="ft3">12 </SPAN>av grupptillsynsmyn- dighet (som justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>synpunkter) respektive tillsynskollegium används i 19 kap.</P>
<P class="p1348 ft4">I en <SPAN class="ft47">ny punkt 10 </SPAN>införs en definition av Solvens <NOBR>II-direktivet.</NOBR> Definitionen av specialföretag (<SPAN class="ft47">punkten 11</SPAN>) ändras när det nu skapas</P>
<P class="p247 ft2">möjlighet att få tillstånd enligt lagen att bedriva verksamhet i ett svensk sådant företag. Definitionen har utformats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 6.2 och 6.3.</P>
<P class="p222 ft46">1 kap. 13 §</P>
<P class="p1349 ft4">I paragrafen preciseras vad som avses med ägarintresse. Begreppet, som används i 19 kap., ersätter det nu använda begreppet intresseföretag.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 6.3.4.</P>
<P class="p222 ft46">1 kap. 16 a och 16 b §§</P>
<P class="p1349 ft4">I paragraferna preciseras vad som avses med ett anknutet företag. Begreppet får sin användning i 19 kap.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 6.3.4.</P>
<P class="p226 ft46">1 kap. 19 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 4.1, 4.4 och 4.5 i Solvens <NOBR>II-direktivet</NOBR> som ändrar artikel 3.1 i första skadeförsäkringsdirektivet och artikel 3.6 i konsoliderade livförsäkringsdirektivet.</P>
<P class="p224 ft4">I <SPAN class="ft47">första stycket </SPAN><NOBR><SPAN class="ft47">1–6</SPAN></NOBR><SPAN class="ft47"> </SPAN>anges vilka förutsättningar som måste vara upp- fyllda för att ett försäkringsföretag av en viss mindre storlek och med viss verksamhet ska få beviljas undantag från lagens bestämmelser om</P>
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<P class="p654 ft4">solvens, offentliggörande och grupptillsyn. Samtliga dessa Prop. 2015/16:9 förutsättningar måste vara uppfyllda för att undantag ska få beviljas.</P>
<P class="p607 ft2">Paragrafen omfattar såväl skade- som livförsäkringsrörelse.</P>
<P class="p67 ft2"><SPAN class="ft3">Punkten 1 </SPAN>motsvarar huvudsakligen nuvarande 1 kap. 19 § 1 c och 20 § 2 b. Vidare motsvarar <SPAN class="ft3">punkten 4 </SPAN>nuvarande 1 kap. 19 § 1 a. Det nuvarande kravet på att bolagsordningen eller stadgarna ska innehålla bestämmelser som tillåter uttaxering för delägarna eller medlemmarna slopas, eftersom ett sådant krav saknas i direktivet. Detsamma gäller kravet på att minst hälften av premieinkomsten ska komma från företagets delägare eller medlemmar. Dessa mindre försäkringsföretag får, när de beviljas undantag från vissa nu aktuella delar av rörelseregleringen, inte anses tillämpa Solvens <NOBR>II-direktivet</NOBR> (se artikel 4.1). Detta innebär att inte heller <NOBR>EU-förordningen</NOBR> på nivå 2, kommande <NOBR>EU-förordning</NOBR> på nivå 2,5 eller riktlinjer från Eiopa är tillämpliga för dessa försäkringsföretag. Önskar något av dessa mindre försäkringsföretag att tillämpa Solvens <NOBR>II-regelverket</NOBR> fullt ut, kan detta uppnås genom att avstå från att ansöka om undantag (jfr artikel 4.5).</P>
<P class="p685 ft4">Paragrafen gäller för försäkringsföretag som redan bedriver försäk- ringsrörelse sedan en viss tid. För nystartade försäkringsföretag, se 19 b § och kommentaren till den paragrafen.</P>
<P class="p67 ft2">Av 22 § följer att det är Finansinspektionen som prövar om undantag kan beviljas. Inom ramen för denna prövning ska inspektionen göra en lämplighetsbedömning. Vid denna prövning kan hänsyn exempelvis tas till om det är lämpligt att ett företag med specifika typer av produkter och risker medges undantag i förhållande till rådande finansiella förutsätt- ningar eller om ett undantag är lämpligt med beaktande av de intressen som försäkringstagare och andra ersättningsberättigade har.</P>
<P class="p67 ft4">Enligt <SPAN class="ft47">andra stycket </SPAN>får undantag inte beviljas för ett försäkrings- företag som driver gränsöverskridande verksamhet eller verksamhet som sekundäretablering.</P>
<P class="p1350 ft2">Paragrafens nuvarande andra punkt flyttas till 20 §. Övervägandena finns i avsnitt 6.4.</P>
<P class="p607 ft2">Paragrafen har utformats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p1351 ft46">1 kap. 19 a §</P>
<P class="p1157 ft2">Paragrafen genomför artikel 4.2 och 4.5 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p67 ft4">I paragrafen anges under vilka förutsättningar som ett beviljat undantag ska upphöra att gälla.</P>
<P class="p895 ft2">Övervägandena finns i avsnitt 6.4.</P>
<P class="p751 ft46">1 kap. 19 b §</P>
<P class="p1157 ft2">Paragrafen genomför artikel 4.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p67 ft2">Genom paragrafen ges möjlighet att i samband med tillståndsprövningen undanta mindre företag från lagens bestämmelser om solvens, offentliggörande och grupptillsyn. Om företaget sedermera överskrider angivna nivåer, ska det snarast anmäla detta till Finansinspektionen.</P>
<P class="p829 ft2">Övervägandena finns i avsnitt 6.4.</P>
<P class="p829 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p1352 ft2">567</P>
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<P class="p26 ft46">1 kap. 19 c §</P>
<P class="p1349 ft4">I enlighet med <SPAN class="ft47">Lagrådets </SPAN>synpunkter anges i paragrafen de grunddrag som ska gälla för de försäkringsföretag som beviljas undantag beroende på storlek. Bestämmelsen kompletteras i 23 § med föreskriftsbemyndiganden.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 6.4.</P>
<P class="p222 ft46">1 kap. 20 §</P>
<P class="p247 ft4">Paragrafen anger när ett företag får undantas från lagens tillämpningsområde på grund av dess verksamhet.</P>
<P class="p1353 ft4">Paragrafens nuvarande andra punkt ändras och flyttas till 19 § 1. Paragrafens nya <SPAN class="ft47">andra punkt </SPAN>är hämtad från nuvarande 19 § 2 FRL. Övervägandena finns i avsnitt 6.4.</P>
<P class="p119 ft46">1 kap. 23 §</P>
<P class="p247 ft4">Paragrafen innehåller bemyndiganden för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vissa frågor som behandlas i 1 kap.</P>
<P class="p224 ft2">I 19 c § anges att ett försäkringsföretag som beviljas undantag beroende på storlek åtminstone ska uppfylla vissa solvenskrav och krav på företagsstyrningssystem.</P>
<P class="p224 ft2">I paragrafen införs bemyndiganden (<SPAN class="ft3">nya punkterna </SPAN><NOBR><SPAN class="ft3">2–5</SPAN>)</NOBR> för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur tillgångarna enligt 19 c § 1 ska definieras, placeras och värderas, hur kapitalkravet enligt 19 c § 2 ska beräknas, fastställande av garantibelopp enligt 19 c § 3, kapitalbasens nivå, sammansättning och beräkningen av denna enligt 19 c § 4 samt hur ett företagsstyrningssystem enligt 19 c § 5 ska utformas.</P>
<P class="p223 ft4">Bemyndigandet avser vilka kompletterande eller alternativa bestämmelser som ska gälla inom de ramar som anges i 19 och 19 b §§.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 6.4.</P>
<P class="p482 ft2">Paragrafen har utformats med beaktande av synpunkter från <SPAN class="ft3">Lagrådet</SPAN>.</P>
<P class="p1354 ft46">2 kap. Tillstånd för försäkringsföretag</P>
<P class="p199 ft46">2 kap. 2 §</P>
<P class="p1005 ft31">I paragrafens <SPAN class="ft55">första stycke </SPAN>justeras vissa hänvisningar med anledning av ändringar som nu görs i lagen.</P>
<P class="p203 ft46">2 kap. 4 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 42.2 i Solvens <NOBR>II-direktivet</NOBR> i den del det avser lämplighetsprövningens räckvidd.</P>
<P class="p1347 ft2">I paragrafen anges förutsättningarna för att få driva försäkringsrörelse. I <SPAN class="ft3">första stycket 4 </SPAN>anges vilka lämplighetskrav som ställs på företagets ledningspersoner. Ändringen innebär att personkretsen som ska led- ningsprövas utvidgas till att omfatta även sådana personer som ansvarar för en s.k. central funktion. Även övriga personer som utför arbete i en central funktion ska uppfylla lämplighetskraven men behöver inte anmälas till Finansinspektionen för ledningsprövning. Vidare klargörs att</P>
<P class="p416 ft2">personkretsen även omfattar ersättare för styrelseledamöter.</P>
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<P class="p1355 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 7.1.</P>
<P class="p203 ft46">2 kap. 10 §</P>
<P class="p923 ft31">Paragrafen innehåller regler om kapitalbas när försäkringsrörelsen påbörjas. Nu ändras endast hänvisningen till att avse de nya reglerna om garantibelopp.</P>
<P class="p203 ft46">2 kap. 19 §</P>
<P class="p242 ft4">Paragrafen innehåller bemyndiganden för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vissa frågor som behandlas i 2 kap.</P>
<P class="p164 ft4">Ändringen i <SPAN class="ft47">första stycket 1 </SPAN>innebär att bemyndigandet avser rätt att meddela föreskrifter om de lämplighetskrav som ska gälla för såväl led- ningen som för de som ansvarar för de centrala funktionerna. Bemyn- digandet avser även rätt att meddela föreskrifter om styrelsen i sin helhet har tillräckliga kunskaper och erfarenheter för att leda företaget.</P>
<P class="p420 ft46">3 kap. Verksamhet i ett annat land inom EES</P>
<P class="p416 ft46">3 kap. 2 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 146.1 andra stycket i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen behandlas det meddelande som Finansinspektionen ska lämna till behörig myndighet i det land där en sekundäretablering avses inrättas.</P>
<P class="p164 ft2">Ändringen i <SPAN class="ft3">första stycket </SPAN>innebär att det intyg som Finansinspektionen ska lämna, om förutsättningarna för det är uppfyllda, i stället ska avse om försäkringsföretaget uppfyller solvenskapitalkravet och minimikapital- kravet enligt 8 kap.</P>
<P class="p164 ft4"><SPAN class="ft47">I andra stycket </SPAN>anges vilka förutsättningar som måste vara uppfyllda för att ett sådant meddelande ska kunna lämnas.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 8.1.</P>
<P class="p226 ft46">3 kap. 17 §</P>
<P class="p1356 ft4">Paragrafen genomför artikel 148.1 första stycket a i Solvens <NOBR>II-direktivet.</NOBR> I paragrafen behandlas det meddelande som Finansinspektionen ska lämna till behörig myndighet i det land där en gränsöverskridande</P>
<P class="p26 ft2">verksamhet ska bedrivas.</P>
<P class="p164 ft2">Ändringen av paragrafen innebär att det intyg som Finansinspektionen ska lämna, om förutsättningarna för det är uppfyllda, i stället ska avse om försäkringsföretaget uppfyller solvenskapitalkravet och minimikapital- kravet enligt 8 kap.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 8.2.</P>
<P class="p1357 ft121">4 kap. Grundläggande bestämmelser om ett försäkringsföretags rörelse</P>
<P class="p923 ft4">Kapitlet innehåller grundläggande bestämmelser om ett försäkringsföre- tags rörelse. Dessa grundläggande bestämmelser behålls, samtidigt som det införs en ny allmän proportionalitetsprincip. Bestämmelserna om upplåning och separation av tjänstepensionsförsäkring bygger på regler i</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">569</P>
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<P class="p657 ft2">570</P>
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<P class="p247 ft4">tjänstepensionsdirektivet som Sverige tillämpar på livförsäkringsföretag med stöd av medlemsstatsoptionen i artikel 4 i det direktivet. Denna option ska – efter en längre övergångsperiod – upphöra att gälla (se avsnitt 24). Till följd av detta justeras 4 kap. 2 och 5 §§, medan 4 kap. 6 och 8 §§ utmönstras. Bestämmelserna i 5 kap. 15 och 16 §§ om återköp och överföring flyttas oförändrade till detta kapital.</P>
<P class="p203 ft46">4 kap. 2 §</P>
<P class="p318 ft2">Paragrafen innehåller bestämmelser om information.</P>
<P class="p227 ft4">Paragrafens <SPAN class="ft47">andra stycke </SPAN>tas bort, eftersom det avser information som ska lämnas vid tjänstepensionsverksamhet. Bestämmelsen i angivet stycke genomför tjänstepensionsdirektivet.</P>
<P class="p225 ft46">4 kap. 5 §</P>
<P class="p1349 ft2">Genom den nya bestämmelsen införs en allmän proportionalitetsprincip. Den ska gälla vid tillämpningen av de rörelserättsliga reglerna om tillgångar, skulder, försäkringstekniska avsättningar, investeringar, kapitalbas, kapitalkrav, interna modeller, företagsstyrning, tillsynsrapportering och försäkringsgrupper.</P>
<P class="p223 ft2">Det får ankomma på rättstillämpningen att avgöra vilka av kraven i dessa delar av lagen som ska kunna mildras eller skärpas med hänsyn till proportionalitetsprincipen eller vilka krav som inte bör kunna ändras med beaktande av denna princip. Prövningen bör ta sin utgångspunkt i den konkreta utformningen av den bestämmelse som är aktuell och i det grundläggande intresset av skydd för försäkringstagare och andra ersätt- ningsberättigade.</P>
<P class="p1358 ft4">Paragrafen har justerats med beaktande av <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 9.3.</P>
<P class="p119 ft46">4 kap. 6 §</P>
<P class="p1359 ft4">Paragrafen innehåller bestämmelser om försäkringsföretagens upplåning. Paragrafens <SPAN class="ft47">andra stycke </SPAN>tas bort, eftersom det avser försäkringsföre-</P>
<P class="p318 ft2">tagens tjänstepensionsverksamhet.</P>
<P class="p222 ft46">4 kap. 17 a och 17 b §§</P>
<P class="p1349 ft4">Dessa bestämmelser om återköp och överföring flyttas oförändrade från 5 kap. 15 och 16 §§.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 10.2.1.</P>
<P class="p1354 ft46">5 kap. Tillgångar, skulder och försäkringstekniska avsättningar</P>
<P class="p1015 ft2">Kapitlet innehåller bestämmelser om värdering av tillgångar och skulder, beräkning av försäkringstekniska avsättningar samt bestämmande av premier. De nya bestämmelserna ersätter nuvarande bestämmelser om försäkringstekniska avsättningar och bestämmande av premier. Kapitlets bestämmelser utgår ifrån den värdering och beräkning som försäkrings- företaget ska göra i balansräkningen för solvensändamål, den s.k. solvensbalansräkningen. Tillgångar och skulder som redovisas i solvens- balansräkningen kan vara lägre eller högre än det värde som redovisas i externredovisningen.</P>
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<P class="p26 ft46">5 kap. 1 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 75 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>införs en skyldighet för försäkringsföretaget att upprätta en särskild balansräkning för solvensändamål, en s.k. solvensbalansräkning. Denna ska vara fristående i förhållande till den balansräkning som företaget ska upprätta enligt lagen (1995:1560) om årsredovisning i försäkringsföretag.</P>
<P class="p244 ft4">Av <SPAN class="ft47">andra stycket </SPAN>följer att företaget ska tillämpa 2 § vid värderingen av tillgångar och skulder samt <NOBR>3–16</NOBR> §§ vid beräkningen av de försäk- ringstekniska avsättningarna.</P>
<P class="p164 ft4">Bestämmelser om rapportering och offentliggörande av solvensbalans- räkningen finns i 16 och 17 kap.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 10.1.1.</P>
<P class="p226 ft46">5 kap. 2 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 75 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att tillgångar och skulder ska värderas till verkligt värde, dvs. till marknadsvärdet. Det innebär exempelvis att finansiella instrument som är upptagna till handel på en reglerad marknad ska tas upp till noterat värde. Värderingsregeln omfattar endast tillgångar som ska tas upp i solvensbalansräkningen. Poster som ingår i det s.k. tilläggs- kapitalet ska inte tas upp i solvensbalansräkningen. Vid värdering av tilläggskapitalposter gäller särskilda värderingsregler (se 7 kap.).</P>
<P class="p291 ft2">Begreppet verkligt värde förekommer inte i direktivtexten. Begreppet förekommer däremot i nuvarande 6 kap. 27 § i denna lag och i 4 kap. 2 § lagen (1995:1560) om årsredovisning i försäkringsföretag. I paragrafen definieras verkligt värde, vilket medför att betydelsen av begreppet i förevarande paragraf ska tolkas oberoende av vilken innebörd detta ges i annan lagstiftning.</P>
<P class="p138 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att hänsyn inte ska tas till försäkringsföretagets egen kreditvärdighet vid värderingen av skulderna. Utan ett sådant undantag skulle ett företag med låg kreditvärdighet annars kunna redo- visa en lägre skuld än ett företag med hög kreditvärdighet.</P>
<P class="p244 ft4">Värderingen av tillgångar och skulder till verkligt värde ligger även till grund för bestämmelserna om skuldtäckningsregister (se 6 kap.).</P>
<P class="p164 ft2">Enligt artikel 75.2 i Solvens <NOBR>II-direktivet</NOBR> ska Europeiska kommissio- nen meddela ytterligare föreskrifter om vilka metoder och antaganden som ska användas vid värdering av tillgångar och skulder.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 10.1.1.</P>
<P class="p222 ft46">5 kap. 3 §</P>
<P class="p1111 ft4">Paragrafen motsvarar i huvudsak nuvarande 5 kap. 1 § första stycket och genomför artikel 76.1 och 76.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>förtydligas att ett försäkringsföretag är skyldigt att göra försäkringstekniska avsättningar.</P>
<P class="p164 ft2">Av <SPAN class="ft3">andra stycket </SPAN>följer att de försäkringstekniska avsättningarna ska motsvara vad ett försäkringsföretag skulle få betala för att omedelbart överföra sina åtaganden till ett annat oberoende försäkringsföretag. Detta innebär således att de försäkringstekniska avsättningarna ska beräknas till ett fiktivt marknadsvärde.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 10.2.2.</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">571</P>
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<P class="p657 ft2">572</P>
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<P class="p26 ft46">5 kap. 4 §</P>
<P class="p1349 ft4">Paragrafen genomför artiklarna 76.3, 76.4, 78, 82 och 83 i Solvens II- direktivet.</P>
<P class="p224 ft4">Genom paragrafen sätts en grundläggande kvalitetsnorm för beräk- ningarna av de försäkringstekniska avsättningarna.</P>
<P class="p224 ft2">I samband med genomförandet av tjänstepensionsdirektivet i svensk rätt infördes ett krav på att avsättningarna för tjänstepensionsverksamhet ska beräknas på ett aktsamt sätt (se artikel 15 i tjänstepensionsdirektivet och nuvarande 5 kap. 7 §). Ett snarlikt krav kommer fortsättningsvis att gälla för all försäkringsverksamhet. I dessa fall krävs – förutom aktsam- het eller ansvarsfullhet – dessutom att antagandena som ligger till grund för avsättningarna ska vara tillförlitliga och objektiva (jfr artikel 76.4 i Solvens <NOBR>II-direktivet).</NOBR> Beräkningen av de försäkringstekniska avsätt- ningarna ska således grundas på antaganden om riskmått, räntesatser och driftskostnader som var för sig är ansvarsfulla, tillförlitliga och objektiva.</P>
<P class="p223 ft2">Detta innebär exempelvis att beräkningen av avsättningarna ska vara förenlig med information från de finansiella marknaderna och allmänt tillgängliga uppgifter om försäkringsrisker (se artikel 76.3). Det följer av principen om ansvarsfullhet att dessa faktorer ska beaktas vid beräk- ningen.</P>
<P class="p227 ft4">Kostnader för att uppfylla försäkringsförpliktelserna, inflationen och förväntade utbetalningar till försäkringstagare ska beaktas vid beräkning av försäkringstekniska avsättningar (se artikel 78).</P>
<P class="p224 ft2">Av artikel 82 andra stycket i Solvens <NOBR>II-direktivet</NOBR> framgår att företagen har viss möjlighet att använda approximationer vid brister i informations- underlaget. En approximation är en beräkning av ett ungefärligt värde eller en metod att beräkna ett ungefärligt värde. Artikeln innebär att ett försäkringsföretag som inte har tillgång till ett fullgott beräknings- underlag har tillåtelse att använda såväl särskilda närmevärden som speciella metoder för att beräkna närmevärden.</P>
<P class="p224 ft2">Av bestämmelserna i artikel 83 andra stycket följer ett krav på anpass- ningar av metoder och antaganden vid konstaterad avvikelse från gjorda erfarenheter. En ansvarsfull beräkning av försäkringstekniska avsätt- ningar får anses kräva sådana jämförelser och anpassningar som avses i nämnd artikel.</P>
<P class="p227 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artiklarna 76.3, 78 och 82 andra stycket och 83 andra stycket i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 10.2.3, 10.2.8 och 10.2.9.</P>
<P class="p222 ft46">5 kap. 5 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 77.1 och 77.4 första stycket i Solvens II- direktivet.</P>
<P class="p224 ft2">I paragrafens <SPAN class="ft3">första stycke </SPAN>anges att de försäkringstekniska avsätt- ningarna ska utgöras av summan av en bästa skattning av framtida kassaflöden och en riskmarginal. Detta är huvudregeln.</P>
<P class="p227 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges en alternativ metod för beräkning av de försäk- ringstekniska avsättningarna. Någon separat beräkning av riskmarginal ska således inte göras om de förväntade framtida kassaflödena till följd</P>
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<P class="p242 ft4">av ingångna försäkringsavtal har en motsvarighet i kassaflöden hos finansiella instrument för vilka det finns ett säkert marknadsvärde. I ett sådant fall ska värdet av de försäkringstekniska avsättningarna i stället motsvara marknadsvärdet för dessa finansiella instrument.</P>
<P class="p1360 ft2">Ett försäkringsföretag kan även få använda en matchningsjusterad riskfri räntestruktur eller en volatilitetsjusterad riskfri räntestruktur vid beräkningen av de försäkringstekniska avsättningarna. (se 7 och 9 §§ samt artikel 77 b och 77 d i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p890 ft2">Övervägandena finns i avsnitt 10.2.4.</P>
<P class="p222 ft46">5 kap. 6 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 77.2 <NOBR>första–tredje</NOBR> styckena i Solvens II- direktivet.</P>
<P class="p164 ft2">I paragrafen anges att den bästa skattningen ska motsvara det för- väntade nuvärdet av de framtida kassaflöden som kan uppkomma med anledning av ingångna försäkringsavtal. Den ska beräknas med en relevant riskfri räntestruktur. Bestämmelsen om den bästa skattningen ska tolkas utifrån de ansvarsfulla beräkningar som ska utföras enligt 4 §. Detta innebär bl.a. att den bästa skattningen av framtida kassaflöden ska bygga på realistiska antaganden utifrån relevanta försäkringsmatematiska och statistiska metoder. Vidare ska hänsyn tas till alla in- och utbetal- ningar som krävs för att reglera försäkringsåtagandena under deras åter- stående löptid.</P>
<P class="p138 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artikel 77.2 <NOBR>första–tredje</NOBR> styckena i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p244 ft4">I enlighet med artikel 86 i Solvens <NOBR>II-direktivet</NOBR> har kommissionen genom <NOBR>EU-förordning</NOBR> på nivå 2 meddelat föreskrifter om de riskfria räntesatser som ska användas vid beräkningen av den bästa skattningen.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 10.2.4.</P>
<P class="p222 ft46">5 kap. 7 §</P>
<P class="p1111 ft4">Paragrafen genomför delvis artikel 2.23 i omnibus <NOBR>II-direktivet</NOBR> (ny artikel 77 b i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">I paragrafen anges att Finansinspektionen i ett enskilt fall får besluta att ett försäkringsföretag ska använda en matchningsjusterad riskfri ränte- struktur vid beräkningen av den bästa skattningen.</P>
<P class="p164 ft4">Ett försäkringsföretag som har fått tillstånd använda en matchnings- justerad riskfri räntestruktur får inte återgå till att använda en riskfri räntestruktur utan matchningsjustering.</P>
<P class="p164 ft2">I 18 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkringsföretag ska få tillstånd att använda matchningsjustering enligt förevarande paragraf. Genom sådana föreskrifter avses delar av artikel 77 b i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 10.2.6.</P>
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<P class="p26 ft46">5 kap. 8 §</P>
<P class="p1349 ft4">Paragrafen genomför delvis artikel 77b.2 i Solvens <NOBR>II-direktivet</NOBR> (införd genom artikel 2.23 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2"><SPAN class="ft3">Första stycket </SPAN>innehåller en skyldighet för ett försäkringsföretag som använder matchningsjustering att underrätta Finansinspektionen om det inte längre uppfyller villkoren för användning av en sådan justering.</P>
<P class="p227 ft4">Av <SPAN class="ft47">andra stycket </SPAN>framgår att om ett försäkringsföretag har fått ett föreläggande att omedelbart upphöra med användningen av matchningsjustering, får det inte beviljas tillstånd att använda en sådan justering inom två år från föreläggandet.</P>
<P class="p225 ft46">5 kap. 9 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 2.23 i omnibus <NOBR>II-direktivet</NOBR> (ny artikel 77 d i Solvens <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Av paragrafen framgår att ett försäkringsföretag får använda en volati- litetsjusterad riskfri räntestruktur vid beräkningen av de försäkringstekniska avsättningarna.</P>
<P class="p224 ft2">I 18 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur en volatili- tetsjustering ska beräknas enligt förevarande paragraf. Genom sådana föreskrifter avses artikel 77d i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 10.2.9.</P>
<P class="p135 ft46">5 kap. 10 §</P>
<P class="p1361 ft4">Paragrafen genomför artikel 308 c i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Av paragrafen framgår att ett försäkringsföretag kan få tillstånd av Finansinspektionen att använda en tillfälligt justerad riskfri räntestruktur vid beräkningen av bästa skattningen.</P>
<P class="p224 ft4">I 18 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om villkoren för tillstånd att använda en sådan tillfälligt justerad riskfri räntestruktur vid beräkningen.</P>
<P class="p1362 ft2">Övervägandena finns i avsnitt 24.2.11.</P>
<P class="p222 ft46">5 kap. 11 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 77.2 fjärde stycket och artikel 81 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Genom paragrafens <SPAN class="ft3">första stycke </SPAN>genomförs Solvens <NOBR>II-direktivets</NOBR> bestämmelse om bruttoberäkning av den bästa skattningen. Återförsäk- ringsarrangemang, antingen hos ett annat försäkringsföretag eller hos ett specialföretag, ska inte beaktas när den bästa skattningen beräknas. I likhet med nuvarande bestämmelser (se t.ex. 7 kap. 12 § första stycket 1) används begreppet avgiven återförsäkring för att beteckna återförsäkring där försäkringsföretaget är försäkringstagare.</P>
<P class="p252 ft4">I <SPAN class="ft47">andra stycket </SPAN>framgår hur belopp som kan återfås på grund av åter- försäkringsarrangemang ska behandlas i försäkringsföretagets balansräk- ning. Sådana belopp ska beräknas separat och tas upp på solvensbalans- räkningens tillgångssida.</P>
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<P class="p164 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artikel 77.2 fjärde stycket och artikel 81 i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 10.2.4.</P>
<P class="p222 ft46">5 kap. 12 §</P>
<P class="p242 ft4">Paragrafen genomför artikel <NOBR>308b.1–308b.4</NOBR> i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Av paragrafen framgår att ett försäkringsföretag kan få tillstånd av Finansinspektionen att använda ett tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna.</P>
<P class="p164 ft4">I 18 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om villkoren för tillstånd att använda ett sådant tillfälligt avdrag vid beräkningen.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 24.2.12.</P>
<P class="p222 ft46">5 kap. 13 §</P>
<P class="p318 ft2">Paragrafen genomför artikel <NOBR>77.3–77.5</NOBR> i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Av paragrafen följer att riskmarginalen är ett tillägg till den bästa skatt- ningen av framtida kassaflöden för att säkerställa att de försäkrings- tekniska avsättningarna motsvarar det belopp som försäkringsföretaget skulle vara tvunget att betala om åtagandena omedelbart skulle föras över till ett annat försäkringsföretag.</P>
<P class="p244 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artikel 77.4 och 77.5 i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p138 ft4">I enlighet med artikel 86 i Solvens <NOBR>II-direktivet</NOBR> har kommissionen genom <NOBR>EU-förordning</NOBR> på nivå 2 meddelat föreskrifter om metoder och antaganden som ska användas vid beräkningen av riskmarginalen.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 10.2.4.</P>
<P class="p226 ft46">5 kap. 14 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 79 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p138 ft2">I bestämmelsen anges att hänsyn ska tas till värdet av garantier och optioner vid beräkningen av de försäkringstekniska avsättningarna. Med begreppet option avses en avtalad möjlighet att göra ett val. Den som har fått valmöjligheten kan välja att utnyttja optionen eller att avstå från detta. Optioner i ett försäkringsavtal kan finnas för såväl försäkrings- tagare och andra ersättningsberättigade som för försäkringsföretaget. Som exempel på optioner nämns i direktivtexten möjlighet för försäk- ringstagaren att välja att premiebetalningar ska upphöra under en viss period och möjlighet för en försäkringstagare att få en försäkring återköpt av försäkringsföretaget. Ett ytterligare exempel är möjligheten för försäkringstagare att ändra mottagare av en efterlevandeförmån. Med begreppet garanti avses bl.a. avtalsvillkor om garanterad avkastning på försäkringens värde.</P>
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<P class="p36 ft2">575</P>
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<P class="p224 ft2">I artikel 79 i Solvens <NOBR>II-direktivet</NOBR> uppställs ett krav på att värdet av en option ska bestämmas med utgångspunkt i antaganden om sannolikheten för att en option ska utnyttjas och hur denna sannolikhet kan förändras från tid till annan. Det följer av principen om aktsam beräkning att dessa antaganden ska vara realistiska och grundas på aktuell och trovärdig information.</P>
<P class="p227 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artikel 79 andra stycket i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 10.2.12.</P>
<P class="p222 ft46">5 kap. 15 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 80 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen ställs krav på att ett försäkringsföretag ska dela upp sina försäkringsåtaganden vid beräkningen av de försäkringstekniska avsätt- ningarna.</P>
<P class="p224 ft2">Enligt den engelska språkversionen av artikeln ska uppdelningen göras i ”homogeneous risk groups”, vilket i den svenska versionen har över- satts med uttrycket homogena riskgrupper. Vidare ska uppdelningen enligt den engelska versionen göras åtminstone mellan olika ”lines of business” vilket har översatts till ”klasser” i den svenska språkversionen. Ändamålet med direktivbestämmelsen får anses vara att befästa den rådande ordningen som innebär att de försäkringstekniska avsättningarna ska beräknas separat för olika slags försäkringsrisker. För att bestäm- melsen ska uppfylla sitt ändamål används uttrycket ”försäkringsrisker av likartat slag”.</P>
<P class="p223 ft4">Vidare kan anmärkas att begreppet klasser inte används, eftersom det kan sammanblandas med bestämmelserna om försäkringsklasser (se 2 kap. 11 och 12 §§). I stället används begreppet affärsgrenar (line of business).</P>
<P class="p917 ft4">Kommissionen har enligt artikel 86 i Solvens <NOBR>II-direktivet,</NOBR> genom EU- förordning på nivå 2 meddelat föreskrifter om uppdelningen av försäkringsriskerna vid beräkning av försäkringstekniska avsättningar.</P>
<P class="p224 ft2">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf. Genom sådana föreskrifter avses artikel 80 i Solvens II- direktivet att genomföras.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 10.2.13.</P>
<P class="p222 ft46">5 kap. 16 §</P>
<P class="p318 ft2">Paragrafen motsvarar nuvarande 5 kap. 2 §.</P>
<P class="p223 ft4">I 18 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de försäkrings- tekniska avsättningarnas innehåll och beräkning enligt bl.a. förevarande paragraf.</P>
<P class="p1362 ft2">Övervägandena finns i avsnitt 10.2.1.</P>
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<P class="p26 ft46">5 kap. 17 §</P>
<P class="p318 ft2">Paragrafen motsvarar delvis nuvarande 5 kap. 12 och 13 §§ FRL.</P>
<P class="p244 ft2">I paragrafen anges hur premier för livförsäkringar och vissa skadeför- säkringar som kan meddelas av livförsäkringsföretag ska bestämmas. Ändringen innebär att premierna för all livförsäkring ska bestämmas på antaganden om dödlighet och andra riskmått, räntesats och driftskost- nader som var för sig är ansvarsfulla, tillförlitliga och objektiva, om inte en avvikelse är försvarlig med hänsyn till försäkringsföretagets ekono- miska situation. Enligt nuvarande bestämmelser ska premierna för livför- säkringar och vissa skadeförsäkringar bestämmas på grundval av betryg- gande antaganden, för tjänstepensionsförsäkringar dock i stället på ett aktsamt sätt.</P>
<P class="p1069 ft2">Övervägandena finns i avsnitt 10.2.1.</P>
<P class="p226 ft46">5 kap. 18 §</P>
<P class="p242 ft2">I paragrafens <SPAN class="ft3">punkt 1 </SPAN>bemyndigas regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om de försäkringstekniska avsättningarnas innehåll och beräkning. Bemyndigandet motsvarar nuva- rande 5 kap. 17 § och ger utrymme för genomförande av artiklarna 76.3, 76.4, <NOBR>77.2–77.5</NOBR> och <NOBR>79–83</NOBR> i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1212 ft2">Paragrafen innehåller även bemyndigande att meddela föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkringsföretag ska få tillstånd att använda matchningsjustering enligt 7 § (<SPAN class="ft3">punkten 2</SPAN>) och hur en volatilitetsjustering enligt 9 § ska beräknas (<SPAN class="ft3">punkten 3</SPAN>). Bestäm- melserna ger utrymme för att genomföra artiklarna 77 a och 77 d i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p138 ft2">Dessutom innehåller paragrafen bemyndigande att meddela föreskrifter om villkor för att få använda en tillfälligt justerad riskfri räntestruktur vid beräkningen av den bästa skattningen (<SPAN class="ft3">punkten 4) </SPAN>och om villkoren för att få använda ett tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna (<SPAN class="ft3">punkten 5</SPAN>). Bestämmelserna ger utrymme för att genomföra artikel 308 c i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet)</NOBR> samt artikel 308b.1– 308b.4 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet)</NOBR></P>
<P class="p1363 ft2">Paragrafen har justerats med beaktande av <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p1354 ft46">6 kap. Investeringar</P>
<P class="p844 ft2">Kapitlet innehåller bestämmelser om ett försäkringsföretags invester- ingar, krav på registerföring av de tillgångar som används för att täcka de försäkringstekniska avsättningarna samt försäkringstagares och andra ersättningsberättigades särskilda förmånsrätt i dessa tillgångar som följer med deras försäkringsfordringar.</P>
<P class="p244 ft4">Bestämmelserna om investeringar utgår från den s.k. aktsamhetsprin- cipen. För tillgångar där försäkringstagaren bär investeringsrisken gäller särskilda investeringsregler.</P>
<P class="p164 ft31">Det ställs särskilda krav för tillgångar som svarar mot försäkrings- tekniska avsättningar.</P>
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<P class="p36 ft2">577</P>
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<TD class="tr4 td269"><P class="p18 ft46">6 kap. 1 §</P></TD>
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<TD class="tr29 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr29 td269"><P class="p18 ft2">Paragrafen genomför artikel 132.1 och 132.2 fjärde stycket i Solvens II-</P></TD>
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<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">I paragrafen genomförs aktsamhetsprincipen. Med denna princip</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">menas, enligt <SPAN class="ft3">första stycket</SPAN>, att försäkringsföretagets tillgångar ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">investeras på ett aktsamt sätt. I praktiken innebär det att investeringarna</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ska göras med omsorg och skicklighet av en person med god kunskap om</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">den specifika verksamheten (se prop. 2004/05:165 s. <NOBR>101–103).</NOBR> Aktsam-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">hetsprincipen får sitt innehåll genom ett antal kvalitativa investerings-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">regler i <NOBR>2–10</NOBR> §§.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">I <SPAN class="ft3">andra stycket </SPAN>läggs den grundläggande utgångspunkten fast att vid</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">intressekonflikter mellan försäkringsföretaget och försäkringstagarna ska</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">tillgångarna investeras på det sätt som bäst gagnar försäkringstagarnas</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">och andra ersättningsberättigades intressen.</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p43 ft2">Övervägandena finns i avsnitt 11.2.</P></TD>
</TR>
</TABLE>
<P class="p1364 ft46">6 kap. 2 §</P>
<P class="p1365 ft4">Paragrafen genomför artikel 132.2 första stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller de grundläggande krav som ställs i fråga om</P>
<P class="p858 ft2">riskkontroll i ett försäkringsföretags tillgångsportfölj. Investeringar får ske i finansiella instrument – däribland derivatinstrument – och i andra tillgångar om risktagandet kan identifieras, mätas, övervakas, hanteras, kontrolleras och rapporteras. Vidare krävs att riskerna på lämpligt sätt kan beaktas i försäkringsföretagets egna risk- och solvensbedömning enligt 10 kap. 11 § andra stycket 1.</P>
<P class="p506 ft4">I förhållande till direktivets lydelse har begreppet ”instrument” ersatts med ”finansiella instrument” i den svenska lagbestämmelsen. Termen finansiella instrument definieras i 1 kap. 4 § lagen (2007:528) om värdepappersmarknaden och har samma innebörd här.</P>
<P class="p506 ft2">I enlighet med artikel 135.1 i Solvens <NOBR>II-direktivet</NOBR> har kommissionen genom <NOBR>EU-förordningen</NOBR> på nivå 2 specificerat dels de kvalitativa kraven för investeringar i allmänhet och beträffande specifika risker i samband med derivatinstrument, dels de krav som måste vara uppfylla i samband med investeringar i värdepapper och andra finansiella instrument avseende värdepapperisering.</P>
<P class="p642 ft2">Övervägandena finns i avsnitt 11.2.</P>
<P class="p1366 ft46">6 kap. 3 §</P>
<P class="p694 ft4">Paragrafen genomför artikel 132.2 andra stycket första meningen i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p506 ft2">Paragrafens <SPAN class="ft3">första stycke </SPAN>innehåller ett allmänt krav på lämplig riskspridning. Det innebär att investeringarna ska göras på ett sätt som tillförsäkrar säkerhet och kvalitet för de samlade tillgångarna. I begreppet lämplig riskspridning inbegrips att tillgångarna ska investeras så att risken för valutaförluster begränsas. Någon särskild bestämmelse om valutamatchning är således inte nödvändig (jfr nuvarande 6 kap. 19 §).</P>
<P class="p507 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges att samtliga tillgångar ska investeras så att företagets betalningsberedskap är tillfredsställande och den förväntade avkastningen tillräcklig. Investeringen ska göras med beaktande av</P>
<P class="p133 ft2">578</P>
</DIV>
<DIV id="page_579">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">försäkringsföretagets försäkringsåtaganden och förändringar i tillgångar- nas framtida värde och avkastning.</P>
<P class="p164 ft2">Dessa krav på likviditet och lönsamhet i de samlade tillgångarna har stora likheter med två av grundsatserna i nuvarande 6 kap. 2 §. Jämfört med nuvarande lydelse utvidgas kraven till att omfatta försäkrings- företagets samtliga tillgångar, dvs. inte bara de tillgångar vars samlade värde motsvarar värdet av de försäkringstekniska avsättningarna.</P>
<P class="p164 ft2">I 14 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vad som avses med lämplig riskspridning enligt förevarande paragraf. Genom sådana föreskrifter avses artikel 132.2 andra stycket första meningen i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 11.2.</P>
<P class="p226 ft46">6 kap. 4 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 132.2 andra stycket andra meningen i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I nämnda artikel anges att tillgångarna ska förvaras så att de är åtkomliga för försäkringsföretaget. Innebörden är att tillgångarna ska vara geografiskt lokaliserade så att de är tillgängliga men även förvarade på så sätt att det inte finns några andra legala hinder för deras tillgäng- lighet. Denna regel ersätter nuvarande krav på att skuldtäckningstill- gångar ska vara lokaliserade inom EES om företagets verksamhet utövas inom detta område, se nuvarande 6 kap. 18 §.</P>
<P class="p244 ft4">I 14 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förvaring av tillgångar enligt förevarande paragraf. Genom sådana föreskrifter avses artikel 132.2 andra stycket andra meningen i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p1362 ft2">Övervägandena finns i avsnitt 11.2.</P>
<P class="p222 ft46">6 kap. 5 §</P>
<P class="p1367 ft4">Paragrafen genomför artikel 132.4 andra stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen anger hur derivatinstrument får användas i ett försäkrings-</P>
<P class="p242 ft2">företags förvaltning av dess tillgångar och skulder. Den motsvarar i sak nuvarande 6 kap. 32 §. Lydelsen är dock justerad för att närmare ansluta till direktivtexten.</P>
<P class="p164 ft2">I 14 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om användning av derivatinstrument enligt förevarande paragraf. Genom sådana föreskrifter avses artikel 132.4 andra stycket i Solvens <NOBR>II-direktivet</NOBR> att genomföras.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 11.3.</P>
<P class="p222 ft46">6 kap. 6 §</P>
<P class="p1367 ft4">Paragrafen genomför artikel 132.4 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR> I paragrafen anges att investeringar i finansiella instrument och andra</P>
<P class="p242 ft2">tillgångar som inte är upptagna till handel på en reglerad marknad ska hållas på aktsamma nivåer. Vad som avses med reglerad marknad framgår av artikel 13.22 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p482 ft2">Övervägandena finns i avsnitt 11.3.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">579</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_580">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">580</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">6 kap. 7 §</P>
<P class="p1368 ft4">Paragrafen genomför artikel 132.2 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller särskilda investeringsregler för tillgångar som</P>
<P class="p247 ft2">innehas för att täcka försäkringstekniska avsättningar. Med försäkrings- tekniska avsättningar avses de försäkringstekniska avsättningarna inklu- sive mottagen återförsäkring med avdrag för avgiven återförsäkring (försäkringstekniska avsättningar för egen räkning).</P>
<P class="p224 ft4">Dessa tillgångar ska, utöver det som följer av <NOBR>1–6</NOBR> §§, investeras på ett sätt som är lämpligt med hänsyn till åtagandenas art och löptid. För dessa tillgångar gäller även krav på registerföring, se 11 §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 11.4.</P>
<P class="p222 ft46">6 kap. 8 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 132.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen behandlar försäkringsföretagets tillgångar som innehas med avseende på villkor i livförsäkringsavtal enligt vilka försäkringstagaren står för den finansiella risken i investeringarna.</P>
<P class="p224 ft2">Tillgångarna kan avse fondförsäkringstillgångar och tillgångar för vill- korad återbäring som ska investeras på ett sätt som är lämpligt med hän- syn till åtagandets karaktär, bl.a. art och löptid. Genom ytterligare hän- visningar i paragrafens <SPAN class="ft3">första stycke </SPAN>framgår också att tillgångarna ska investeras på ett sätt som gagnar de ersättningsberättigades intressen och också i övrigt på ett aktsamt sätt. Utöver de grundläggande investerings- regler som paragrafen hänvisar till i <NOBR>1–4</NOBR> §§ (med undantag av 3 § första stycket), ska gälla vissa särregler enligt 9 och 10 §§.</P>
<P class="p224 ft2">I <SPAN class="ft3">andra stycket </SPAN>regleras den situationen när förmånerna innefattar en garanterad avkastning på investeringar eller någon annan garanterad förmån. I ett sådant fall gäller de allmänna investeringsreglerna i <NOBR>1–6</NOBR> §§ för de tillgångar som motsvarar ytterligare avsättningar för den garan- terade förmånen.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 11.4.</P>
<P class="p226 ft46">6 kap. 9 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 132.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen överensstämmer i sak med nuvarande 6 kap. 33 §. Enligt paragrafen ska premier för fondförsäkring investeras så att de så nära som möjligt motsvarar andelar i sådana fonder som är knutna till försäkringen och som försäkringstagaren eller den försäkrade från tid till annan bestämmer.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 11.4.</P>
<P class="p226 ft46">6 kap. 10 §</P>
<P class="p1359 ft4">Paragrafen genomför artikel 132.3 tredje stycket i Solvens II- direktivet. Av paragrafen framgår – vilket får anses vara i överensstämmelse med</P>
<P class="p247 ft2">gällande rätt – att premier för försäkringsförmåner som är knutna till ett aktieindex eller till något annat referensvärde än de som avser fondförsäkringstillgångar, ska investeras så att de så nära som möjligt motsvarar de förmåner som referensvärdet baseras på för sådana avtal.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 11.4.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_581">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">6 kap. 11 §</P>
<P class="p275 ft2">Paragrafens <SPAN class="ft3">första stycke </SPAN>motsvaras i huvudsak av nuvarande 6 kap. 30 § första stycket. Det innehåller krav på ett register som ska föras över de tillgångar som ska omfattas av den särskilda förmånsrätt som upptas i 4 a § förmånsrättslagen (1970:979). För tydlighets skull har lagts till att värderingen av dessa tillgångar ska göras till verkligt värde. Vad som avses med verkligt värde framgår av 5 kap. 2 §.</P>
<P class="p138 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges att om en tillgång som har antecknats i registret har upplåtits med sådan rätt att dess fulla värde inte kan utnyttjas för att täcka försäkringstekniska avsättningar, ska detta antecknas i registret.</P>
<P class="p164 ft2">I 14 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förande av förmånsregister enligt förevarande paragraf.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 11.7.</P>
<P class="p222 ft46">6 kap. 12 §</P>
<P class="p1111 ft2">Paragrafen anger vilka tillgångar som inte kan omfattas av försäkrings- tagares och andra ersättningsberättigades särskilda förmånsrätt och därmed inte antecknas i registret. Det är fråga fordringar på någon annan än försäkringstagare när gäldenären har en motfordran på ett högre belopp (punkten 1) och försäkringsaktiebolags egna aktier (punkten 2).</P>
<P class="p1369 ft31">Paragrafen har utformats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Överväganden finns i avsnitt 11.7.</P>
<P class="p203 ft46">6 kap. 13 §</P>
<P class="p1111 ft4">Paragrafen innehåller bestämmelser angående förmånsrätt för försäk- ringsfodringar.</P>
<P class="p164 ft4">Paragrafen överensstämmer med nuvarande 6 kap. 31 § angående förmånsrätt enligt förmånsrättslagen.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att förmånsrätten omfattar de tillgångar som finns upptagna i förmånsrättsregistret när företaget försätts i konkurs eller utmätning äger rum. Det innebär att de tillgångar som avses i 12 § inte omfattas av förmånsrätt.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 11.7.</P>
<P class="p226 ft46">6 kap. 14 §</P>
<P class="p242 ft4">I paragrafen bemyndigas regeringen eller den myndighet som regeringen bestämmer att meddela ytterligare föreskrifter om investeringar.</P>
<P class="p164 ft2">Bemyndigandet i <SPAN class="ft3">punkten 1 </SPAN>gör det möjligt att meddela föreskrifter om vad som anses med att tillgångarna är investerade med en lämplig riskspridning. Genom sådana föreskrifter kan artikel 132.4 i Solvens II- direktivet genomföras i sin helhet.</P>
<P class="p164 ft4">I <SPAN class="ft47">punkten 2 </SPAN>finns ett bemyndigande som gör det möjligt att meddela förskrifter om förvaring av tillgångarna för att garantera tillgänglighet. På detta sätt kan artikel 132.2 andra stycket sista meningen genomföras.</P>
<P class="p164 ft2">Bemyndigandet i <SPAN class="ft3">punkten 3 </SPAN>gör det möjligt att meddela förskrifter om hur derivatinstrument får användas i förvaltningen. På detta sätt kan artikel 132.4 andra stycket genomföras.</P>
<P class="p244 ft31">I <SPAN class="ft55">punkten 4 </SPAN>finns ett bemyndigande som gör det möjligt att meddela förskrifter om förandet av register enligt 11 § (s.k. förmånsrättsregister).</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">581</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_582">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">582</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft4"><SPAN class="ft47">Lagrådet </SPAN>har efterfrågat ett bemyndigande att meddela föreskrifter om tillgångar som enligt 12 § inte ska åsättas något värde vid registerföringen. Ett sådant bemyndigande är inte aktuellt efter den av Lagrådet efterlysta justeringen av nämnd paragraf, dvs. att dessa tillgångar inte ska antecknas i registret.</P>
<P class="p420 ft46">7 kap. Kapitalbas</P>
<P class="p220 ft2">Kapitlet innehåller bestämmelser om nödvändigt buffertkapital, s.k. kapitalbas. Bestämmelserna behandlar kapitalbasens sammansättning och indelning. Posterna i kapitalbasen delas in i tre nivåer beroende på bl.a. förlusttäckningsförmåga och efterställdhet. Efter denna kvalitetsindel- ning ska kapitalbasen minst uppgå till solvenskapitalkravet (8 kap.).</P>
<P class="p227 ft2">Vidare finns särskilda begränsningar beträffande vilka poster i kapital- basen som får användas för att täcka solvenskapitalkravet respektive minimikapitalkravet. Detta för att säkerställa att företaget har ett buffert- kapital av tillräckligt god kvalitet.</P>
<P class="p252 ft31">Bestämmelserna i detta kapitel ersätter bestämmelserna om tillräcklig kapitalbas i nuvarande 7 kap.</P>
<P class="p133 ft46">7 kap. 1 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 100 första stycket och 129.1 d i Solvens II- direktivet.</P>
<P class="p224 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att ett försäkringsföretag ska ha en kapitalbas som minst uppgår till solvenskapitalkravet beräknat enligt 8 kap. 1 § eller 17 kap. 26 §. Bestämmelserna om solvenskapitalkrav ersätter gällande bestämmelser om solvensmarginal i 7 kap.</P>
<P class="p224 ft2">I vissa fall kan Finansinspektionen besluta om ett tillägg till solvens- kapitalkravet, s.k. kapitaltillägg. I ett sådant fall ska kapitalbasen, uppgå till summan av kapitaltillägget och solvenskapitalkravet beräknat enligt standardformeln eller enligt en intern modell.</P>
<P class="p223 ft4">Av <SPAN class="ft47">andra stycket </SPAN>framgår att kapitalbasen inte får vara mindre än mini- mikapitalkravet beräknat enligt 8 kap. <NOBR>13–15</NOBR> och <NOBR>17–21</NOBR> §§.</P>
<P class="p1370 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 12.1.</P>
<P class="p119 ft46">7 kap. 2 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 87 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller inledande bestämmelser om kapitalbasens sam- mansättning.</P>
<P class="p224 ft2">I paragrafen anges att kapitalbasen består av primärkapital och sådant tilläggskapital som Finansinspektionen har godkänt. Vad som avses med primärkapital och tilläggskapital framgår av <NOBR>3–5</NOBR> §§.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 12.2.</P>
<P class="p226 ft46">7 kap. 3 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 88 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p227 ft4">I <SPAN class="ft47">första stycket 1 </SPAN>anges att primärkapitalet ska beräknas som den posi- tiva skillnaden mellan försäkringsföretagets tillgångar och skulder, inklu- sive de försäkringstekniska avsättningarna. Genom <SPAN class="ft47">första stycket 2 </SPAN>åter- läggs dock efterställda skulder, eftersom dessa skulder ska återbetalas</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_583">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">först efter att försäkringstagarnas åtaganden har infriats. Primärkapitalposterna kan vara desamma som posterna i eget kapital i årsredovisningen. Posterna kan dock inte vara övriga poster i årsredovisningen som olika typer av tillgångar och skulder.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att bestämmelser om värderingen av tillgångarna och skulderna, inklusive de försäkringstekniska avsättningarna, ska göras enligt bestämmelserna i 5 kap. <NOBR>1–7</NOBR> och <NOBR>9–16</NOBR> §§.</P>
<P class="p164 ft2">I <SPAN class="ft3">tredje stycket </SPAN>anges att värdet av egna aktier ska räknas av från den positiva skillnaden mellan tillgångar och skulder enligt första stycket 1. En motsvarande bestämmelse om avräkning för egna aktier finns i nuvarande 7 kap. 4 §.</P>
<P class="p204 ft2">Överväganden finns i avsnitt 12.2.</P>
<P class="p222 ft46">7 kap. 4 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 89.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen anges övergripande att tilläggskapital är en post som inte ingår i primärkapitalet men som kan krävas in för att täcka förluster.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 12.2.</P>
<P class="p222 ft46">7 kap. 5 §</P>
<P class="p1111 ft4">Paragrafen genomför artiklarna 89.2, 89.3, 90.2 och 90.4 i Solvens II- direktivet.</P>
<P class="p164 ft2">I paragrafens <SPAN class="ft3">första stycke </SPAN>anges vilka poster som får ingå som tilläggskapital i kapitalbasen. Tilläggskapitalet utgörs av vissa poster utanför företagets solvensbalansräkning, men som kan krävas in och täcka förluster. Posterna utgör tilläggskapital till dess att dessa har betalats in eller infordrats.</P>
<P class="p164 ft4">I <SPAN class="ft47">andra stycket </SPAN>preciseras förutsättningarna för att godkänna en post som tilläggskapital och hur denna ska värderas.</P>
<P class="p164 ft2">I 13 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om de krav som ska gälla för godkännande av poster som tilläggskapital och grunder för vär- dering av poster i tilläggskapitalet enligt förevarande paragraf.</P>
<P class="p164 ft4">I enlighet med artikel 92.1 a i Solvens <NOBR>II-direktivet</NOBR> har kommissionen genom <NOBR>EU-förordning</NOBR> på nivå 2 närmare angett kriterierna för tillsyns- myndigheternas godkännande enligt artikel 90.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 12.2.</P>
<P class="p226 ft46">7 kap. 6 §</P>
<P class="p1371 ft4">Paragrafen genomför artikel 90.1 och 90.3 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen behandlar Finansinspektionens godkännande av de poster</P>
<P class="p26 ft2">som kan räknas in i tilläggskapitalet.</P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att Finansinspektionen antingen ska fastställa det belopp som en post kan tas upp till eller godkänna en beräkningsmetod som ska användas för att fastställa beloppet.</P>
<P class="p164 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges att Finansinspektionens beslut att använda en metod ska vara tidsbegränsat.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 12.2.</P>
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<P class="p26 ft46">7 kap. 7 och 8 §§</P>
<P class="p318 ft2">Paragraferna genomför artikel 93 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft2">I <SPAN class="ft3">7 § första stycke </SPAN>anges att posterna i kapitalbasen ska delas in i tre nivåer <NOBR>(1–3)</NOBR> beroende på om posterna är primärkapital eller tilläggs- kapital. Primärkapital kan delas in i nivå <NOBR>1–3</NOBR> medan tilläggskapital endast kan delas in i nivå 2 eller 3.</P>
<P class="p223 ft4">Nivåindelningen avgörs av i vilken grad tillgångarna har full förlust- täckningsförmåga och skulderna är fullt efterställda.</P>
<P class="p224 ft2">Kapitalbasposter som ska delas in som nivå 1 är primärkapital som kan täcka förluster helt och är fullt efterställd. Nivå 2 kan utgöras av primär- kapital som är fullt efterställd eller tilläggskapital som kan täcka förluster helt och är fullt efterställd. Övriga poster som inte har klassificerats som nivå 1 eller 2 utgör nivå 3.</P>
<P class="p224 ft4">I <SPAN class="ft47">7 § andra </SPAN>och <SPAN class="ft47">tredje styckena </SPAN>definieras vad som avses med full förlusttäckningsförmåga respektive full efterställdhet.</P>
<P class="p568 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p224 ft4">I <SPAN class="ft47">8 § </SPAN>anges vad som ska beaktas vid bedömningen av om en post ska anses ha full förlusttäckningsförmåga eller full efterställdhet.</P>
<P class="p224 ft2">I 13 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid indelning i nivåer enligt <SPAN class="ft3">7 §</SPAN>.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 12.3.</P>
<P class="p226 ft46">7 kap. 9 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 94 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen anges att en post ska klassificeras som nivå 1 eller 2 om den i väsentlig grad uppfyller förutsättningarna för en sådan klassifi- cering enligt 7 och 8 §§. Där sägs även att om en post inte utgör nivå 1 eller 2, ska den klassificeras som nivå 3.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 12.3.</P>
<P class="p222 ft46">7 kap. 10 §</P>
<P class="p1368 ft4">Paragrafen genomför artiklarna 91 och 96 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafens <SPAN class="ft47">första stycke </SPAN>anger att ackumulerade vinster som inte har</P>
<P class="p247 ft2">gjorts tillgängliga för utdelning till försäkringstagare får klassificeras som nivå 1, om posterna uppfyller förutsättningarna för en sådan klassi- ficering enligt 7 och 8 §§. Ackumulerade vinster som inte har använts för återbäring till försäkringstagarna avsätts i en konsolideringsfond som får användas för förlusttäckning i företaget. Detta innebär att konsoliderings- fonden kan användas till förlusttäckning innan medlen blir föremål för utbetalning till försäkringstagarna i form av försäkringsersättning. Efter- som medlen i fonden är såväl förlusttäckande som efterställda klassas medlen som nivå 1.</P>
<P class="p223 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges att vissa poster i tilläggskapitalet får klassificeras som nivå 2.</P>
<P class="p223 ft4"><SPAN class="ft47">Lagrådet </SPAN>anser att det inte är tillfredsställande att föreskriva att något ska gälla under vissa förutsättningar utan någon närmare precisering av vilka dessa förutsättningar är och förordar därför att den föreslagna bestämmelsen ska utgå. I stället för att slopa bestämmelsen har denna omformulerats och innehåller numera en närmare precisering av de förutsättningar som ska vara uppfyllda för att posterna ska få</P>
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<P class="p242 ft4">klassificeras som nivå 2. Därmed bortfaller även behovet av att omformulera bemyndigandet i 13 § 4. Ett bemyndigande som Lagrådet menar bör omformuleras om andra stycket i den förevarande paragrafen utgår.</P>
<P class="p164 ft4">I 13 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid klassificering av poster i tilläggskapi- talet enligt andra stycket i förevarande paragraf. Övervägandena finns i avsnitt 12.3 och 12.4.</P>
<P class="p133 ft46">7 kap. 11 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 98 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I <SPAN class="ft47">första stycket </SPAN>fastställs hur stor andel av solvenskapitalkravet som minst måste utgöras av sådant primärkapital som har klassificerats som nivå 1.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges hur stor andel av solvenskapitalkravet som maximalt får täckas av poster som har klassificerats som nivå 3, dvs. sådana poster som inte kan klassificeras som nivå 1 eller 2.</P>
<P class="p1372 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 12.7.</P>
<P class="p203 ft46">7 kap. 12 §</P>
<P class="p318 ft2">Paragrafen genomför artiklarna 98 och 128 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">I <SPAN class="ft47">första stycket </SPAN>anges att den kapitalbas som ska täcka minimikapital- kravet får bestå av primärkapital som har delats in i nivå 1 och 2 enligt 9 § och 10 § första stycket.</P>
<P class="p164 ft2">I paragrafens <SPAN class="ft3">andra stycke </SPAN>anges att primärkapital som har klassifi- cerats som nivå 1 ska utgöra mer än hälften av det totala minimikapital- kravet. Den resterande delen av kapitalbasen som ska täcka minimikapi- talet ska, enligt <SPAN class="ft3">tredje stycket </SPAN>bestå av kapitalposter som har klassificerats som nivå 2. Detta medför att kapitalbasposter som har klassificerats som nivå 3 inte till någon del får ingå i den kapitalbas som ska täcka minimi- kapitalkravet.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 12.7.</P>
<P class="p226 ft46">7 kap. 13 §</P>
<P class="p242 ft4">I paragrafen bemyndigas regeringen eller den myndighet som regeringen bestämmer att meddela ytterligare föreskrifter om kapitalbasen.</P>
<P class="p164 ft2">Bemyndigandet i <SPAN class="ft3">punkten 1 </SPAN>gör det möjligt att meddela föreskrifter om vilka krav som ska vara uppfyllda för att en post ska godkännas som tilläggskapital och grunder för värdering av poster i tilläggskapitalet. Genom sådana föreskrifter kan bl.a. artikel 90.2 och 90.4 i Solvens II- direktivet genomföras.</P>
<P class="p164 ft4">Enligt bemyndigandet i <SPAN class="ft47">punkten 2 </SPAN>ges det möjlighet att meddela före- skrifter om vilka egenskaper och kriterier som ska beaktas vid indelning av nivåer enligt 7 §. Genom sådana föreskrifter kan artikel 93 genom- föras.</P>
<P class="p1373 ft4">Bemyndigandet i <SPAN class="ft47">punkten 3 </SPAN>gör det möjligt att meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid klassificeringen av kapitalbasposter enligt 9 §. Genom sådana föreskrifter kan artikel 94 genomföras.</P>
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<P class="p224 ft4">Enligt bemyndigandet i <SPAN class="ft47">punkten 4 </SPAN>ges det möjlighet att meddela föreskrifter om vilka egenskaper och kriterier som ska beaktas vid klassi- ficering av vissa särskilda poster i tilläggskapitalet. Genom sådana före- skrifter kan artikel 96 genomföras.</P>
<P class="p420 ft46">8 kap. Solvenskapitalkrav och minimikapitalkrav</P>
<P class="p842 ft4">Kapitlet innehåller bestämmelser om hur ett försäkringsföretag ska beräkna solvens- och minimikapitalkraven.</P>
<P class="p224 ft2">Solvenskapitalkravet syftar till att säkerställa att företaget har en tillräcklig kapitalbas (buffertkapital) som ska kunna täcka alla oförut- sedda förluster i verksamheten.</P>
<P class="p224 ft2">I kapitlet finns även bestämmelser om det absolut lägsta tillåtna minimikapitalkravet, det s.k. garantibeloppet. Kapitalbasen ska uppgå till minst garantibeloppet för att företaget ska få starta och därefter bedriva sin rörelse.</P>
<P class="p223 ft4">I 18 kap. finns bestämmelser om ingripande från Finansinspektionen vid bristande uppfyllelse av solvenskapitalkrav och minimikapitalkrav.</P>
<P class="p223 ft4">Bestämmelserna om solvenskapitalkrav ersätter gällande bestämmelser om solvensmarginal i 7 kap.</P>
<P class="p119 ft46">8 kap. 1 §</P>
<P class="p247 ft2">Paragrafen genomför artikel 101.2 och delvis 101.3 i Solvens II- direktivet.</P>
<P class="p1374 ft2">Av <SPAN class="ft3">första stycket </SPAN>följer att solvenskapitalkravet utgör den minsta storleken på det medräkningsbara primärkapitalet som krävs för att försäkringsföretaget med 99,5 procents sannolikhet ska ha tillgångar under kommande tolv månader som täcker värdet av företagets åtaganden (skyddsnivå). Vidare klargörs att den fastställda skyddsnivån ska beaktas även vid beräkningen av kapitalkravet för var och en av de risker som ingår i solvenskapitalkravet. Det förhållandet att solvenskapitalkravet ska beräknas utifrån förhållandena under en tolvmånadersperiod medför att företaget ska beakta såväl befintliga som sådana nya åttaganden som kan förväntas tillkomma under denna period. Det bör noteras att skyddsnivån är densamma oavsett om företaget beräknar solvenskapitalkravet enligt standardformeln eller en intern modell (se 4 §). Samma skyddsnivå gäller även om företaget gör förenklade beräkningar av kapitalkravet för en specifik risk enligt 11 §.</P>
<P class="p922 ft2"><SPAN class="ft3">Lagrådet </SPAN>har uppmärksammat att det i lagrådsremissen har föreslagits att solvenskapitalkravet ska relateras till den minsta storleken på primärkapitalet i förevarande paragraf och att minimikapitalkravet ska relateras till den minsta storleken på kapitalbasen. I den engelska språkversionen används uttrycket ”basic own funds” vid beräkningen av solvenskapitalkravet i artikel 101.3 andra stycket. I den svenska språkversionen används i stället uttrycket kapitalbas, vilket emellertid får anses vara en felöversättning. När direktivet avser kapitalbasen i dess helhet används uttrycket ”own funds” i den engelska språkversionen. Begreppet primärkapital bör således användas vid beräkningen av såväl solvenskapitalkravet som minimikapitalkravet. Vidare bör detta begränsas ytterligare till det medräkningsbara primärkapitlet dvs. endast till den del av kapitalbasen som uppfyller särskilda krav och därför får</P>
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<P class="p242 ft4">användas för att täcka solvens- respektivet minimikapitalkravet. Uttrycket medräkningsbart primärkapital (”eligible basic own funds”) används därför i artikel 128.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att solvenskapitalkravet ska beräknas under antagandet att försäkringsföretaget kommer att fortsätta att driva sin verksamhet (fortlevnadsprincipen).</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 13.1.1.</P>
<P class="p226 ft46">8 kap. 2 §</P>
<P class="p242 ft4">Paragrafen genomför delvis artiklarna 101.3 första stycket, 101.4 första stycket och 105 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att alla mätbara risker ska beaktas vid beräk- ningen av solvenskapitalkravet. Detta är en skillnad mot gällande solvensmarginal som beräknas utifrån indexvärden. Vidare har begreppet kalibreras som används i direktivet ersatts med beräknas och uttrycket kvantifierbara risker har ersatts med mätbara risker.</P>
<P class="p164 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges vilka risker som minst ska beaktas vid beräk- ningen av solvenskapitalkravet. Uppräkningen av riskerna är således inte uttömmande. Exempelvis ska risker i immateriella tillgångar beaktas enligt <NOBR>EU-förordningen</NOBR> på nivå 2.</P>
<P class="p164 ft2">De uppräknade riskerna i lagrummet definieras i artikel <NOBR>13.30–13.33</NOBR> i direktivet. Begreppet teckningsrisk som används i direktivet har genom- gående ersatts med <SPAN class="ft3">försäkringsrisk</SPAN>, vilket motsvarar begreppet ”under- writing risk” i den engelska språkversionen. Med försäkringsrisk (teck- ningsrisk) avses, enligt artikel 13.30, risken för förlust eller negativ förändring avseende försäkringsförpliktelsens värde till följd av otillräck- liga tariffer och antaganden om avsättningar. De olika varianterna av försäkringsrisker <NOBR>(liv-,</NOBR> skade- och sjukförsäkring) anges inte i para- grafen.</P>
<P class="p201 ft2">Begreppet <SPAN class="ft3">marknadsrisk </SPAN>definieras i artikel 13.31 och avser risken för förlust eller negativ förändring avseende den finansiella ställningen som direkt eller indirekt orsakas av svängningar i nivån eller volatiliteten när det gäller marknadspriserna för tillgångar, skulder och finansiella instrument.</P>
<P class="p201 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det är oklart om begreppet motpartsrisk eller kreditrisk bör användas i förevarande paragraf. Begreppet motpartsrisk är inte definierat i direktivet, men däremot kreditrisk. Med kreditrisk avses, enligt artikel 13.32, risken för förlust eller negativ förändring avseende den finansiella ställning till följd av svängningar i kreditvärdigheten hos emittenter, motparter och gäldenärer för vilka försäkringstagaren är exponerade i form av motparts- eller spreadrisker eller koncentrationer av marknadsrisker. Eftersom direktivet använder begreppet kreditrisk (”credit risk”) i den nu aktuella artikeln bör detta användas vid genomförandet av direktivartikeln. Vidare bör noteras att begreppet motpartsrisk används i andra artiklar och vid genomförandet av dessa bör i stället detta begrepp användas.</P>
<P class="p1137 ft4">Slutligen definieras begreppet <SPAN class="ft47">operativ risk </SPAN>i artikel 33 som risken för förlust till följd av att interna rutiner visat sig otillräckliga eller fallerat, orsakad av personal eller system eller av externa händelser. Av artikel 101.4 andra stycket framgår att begreppet operativ risk även ska omfatta</P>
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<P class="p247 ft4">rättsliga risker, men inte risker till följd av strategiska beslut eller renommérisker.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 13.1.1.</P>
<P class="p222 ft46">8 kap. 3 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 101.5 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen anger att ett försäkringsföretag vid beräkning av solvens- kapitalkravet ska beakta effekterna av de riskreduceringstekniker som företaget använder. Ett exempel på en sådan riskreduceringsteknik är återförsäkring. En förutsättning för att företaget ska få beakta effekterna av riskreduceringstekniker är att beräkningen även tar hänsyn till mot- partsrisker och andra risker till följd av sådana tekniker. Det är således den samlade nettoeffekten av sådana tekniker som ska beaktas vid beräkningen.</P>
<P class="p1069 ft2">Övervägandena finns i avsnitt 13.1.1.</P>
<P class="p222 ft46">8 kap. 4 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 100 andra stycket i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">I paragrafen anges att solvenskapitalkravet ska beräknas antingen enligt en standardformel eller enligt en av Finansinspektionen godkänd intern modell. Den interna modellen kan vara fullständig eller partiell. Detta innebär att standardformeln kan i vissa delar ersättas av en partiell intern modell. Hur beräkningen enligt standardformeln ska gå till följer av paragraferna <NOBR>5–10</NOBR> §§. Bestämmelserna om interna modeller finns i 9 kap.</P>
<P class="p1375 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 13.1.1.</P>
<P class="p133 ft46">8 kap. 5 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 103 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen anges hur solvenskapitalkravet ska beräknas enligt standardformeln.</P>
<P class="p1376 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 13.1.2.</P>
<P class="p225 ft46">8 kap. 6 §</P>
<P class="p247 ft4">Paragrafen genomför artiklarna <NOBR>104.1–104.6</NOBR> och 105 i Solvens II- direktivet.</P>
<P class="p224 ft2">Paragrafen anger hur det primära solvenskapitalkravet ska beräknas och vilka risker som ska beaktas vid beräkningen. Detta innebär att ett kapitalkrav ska beräknas för var och en av de risker som omfattas av det primära solvenskapitalkravet. Varje beräkning ska vara förenlig med den skyddsnivå som anges i 1 §. När de olika kapitalkraven sättas samman till det primära solvenskapitalkravet ska det beaktas om och i vilken grad riskerna samvarierar. En särskild korrelationsmatris finns i bilaga IV till Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">I sammanhanget ska uppmärksammas att kategorin försäkringsrisker (2 § andra stycket 1) består av kategorierna <NOBR>skade-,</NOBR> liv- och sjukförsäk- ring. Det förekommer också undergrupper till dessa kategorier.</P>
<P class="p224 ft31">I 22 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur det primära</P>
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<P class="p242 ft2">solvenskapitalet ska beräknas enligt förevarande paragraf. Därigenom ges en möjlighet att meddela föreskrifter om hur solvenskapitalkravet ska beräknas, med avseende på i vilken grad olika risker ska anses samvari- era enligt den aktuella korrelationsmatrisen. Det ger även möjlighet till preciseringar av dessa kategorier och undergrupper.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 13.1.3.</P>
<P class="p222 ft46">8 kap. 7 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 104.7 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">Paragrafen ger försäkringsföretaget en möjlighet att beräkna kapital- kravet för försäkringsrisker med beaktande av företagsspecifika paramet- rar i stället för sådana parametrar som ligger till grund för standard- formeln. Företagsspecifika parametrar kan användas exempelvis för att kapitalkravet bättre ska överensstämma med företagets riskprofil.</P>
<P class="p138 ft4">För att företaget ska få använda företagsspecifika parametrar krävs tillstånd av Finansinspektionen.</P>
<P class="p164 ft2">Det bör noteras att Finansinspektionen kan besluta om företagsspecifika parametrar som en tillsynsåtgärd. För en sådan åtgärd krävs emellertid att företagets riskprofil avviker väsentligt från de antaganden som ligger till grund för beräkning av solvenskapitalkravet enligt standardformeln och att det därför är olämpligt att beräkna solvenskapitalkravet enligt denna (se 17 kap. 22 §). En beskrivning av sambandet mellan dessa bestämmelser har efterfrågats av <SPAN class="ft3">Lagrådet</SPAN>.</P>
<P class="p244 ft2">I 22 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkringsföretag ska få tillstånd att använda företagsspecifika parametrar för att beräkna kapitalkravet för försäkringsrisker enligt förevarande paragraf.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 13.1.4.</P>
<P class="p222 ft46">8 kap. 8 §</P>
<P class="p1367 ft4">Paragrafen genomför delvis artikel 304.1 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om en särskild beräkningsmetod</P>
<P class="p242 ft2">för kapitalkravet för aktiekursrisk. Metoden får, efter tillstånd från Finansinspektionen, användas av företag som meddelar sådana försäk- ringar som uppfyller inkomstskattelagens villkor för en pensionsförsäk- ring.</P>
<P class="p164 ft4">I 22 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkringsföretag ska få beräkna kapital- kravet för aktiekursrisk utifrån en särskild metod enligt förevarande paragraf.</P>
<P class="p1362 ft2">Övervägandena finns i avsnitt 13.1.5.</P>
<P class="p226 ft46">8 kap. 9 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 107 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p138 ft31">Paragrafen anger vilka risker som ska beaktas vid beräkningen av kapitalkravet för operativ risk enligt standardformeln.</P>
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<P class="p224 ft4">I 22 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur kapitalkravet för operativ risk ska beräknas enligt förevarande paragraf.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 13.1.6.</P>
<P class="p226 ft46">8 kap. 10 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 108 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om beräkning av justeringsbelop- pet enligt standardformeln.</P>
<P class="p224 ft2">I <SPAN class="ft3">punkten 1 </SPAN>anges att justeringsbeloppet ska omfatta minskningen av försäkringsföretagets oförutsedda förluster som beror på att företagets åtaganden minskar till följd av villkoren i försäkringsavtalet. Detta gäller exempelvis sådan återbäring inom livförsäkringsrörelse som är villkorad av värdeförändring på tillgångar som försäkringstagaren står risken för (s.k. villkorad återbäring).</P>
<P class="p223 ft4">I <SPAN class="ft47">punkten 2 </SPAN>anges att justeringbeloppet ska motsvara den minskning av företagets oförutsedda förluster till följd av att de uppskjutna skatterna minskar.</P>
<P class="p224 ft2">I <SPAN class="ft3">punkten 3 </SPAN>stadgas att justeringsbeloppet ska motsvara den minskning av oförutsedda förluster som beror på en kombination av första och andra punkten ovan.</P>
<P class="p224 ft2">I 22 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur justerings- beloppet ska beräknas enligt förevarande paragraf.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 13.1.7.</P>
<P class="p226 ft46">8 kap. 11 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 109 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen anger att ett försäkringsföretag får göra förenklade beräk- ningar av kapitalkravet för en specifik risk under de förutsättningar som beskrivs i <SPAN class="ft3">punkterna 1 </SPAN>och <SPAN class="ft3">2</SPAN>. Även förenklade beräkningar av kapital- kravet för en specifik risk måste emellertid uppfylla de bestämmelser om skyddsnivå som anges i 1 §.</P>
<P class="p1363 ft2">Överväganden finns i avsnitt 13.1.9.</P>
<P class="p226 ft46">8 kap. 12 §</P>
<P class="p1359 ft4">Paragrafens <SPAN class="ft47">första stycke </SPAN>genomför artikel 138.1 i Solvens <NOBR>II-direktivet.</NOBR> Av det första stycket framgår att ett försäkringsföretag omedelbart ska</P>
<P class="p247 ft2">underrätta Finansinspektionen om företaget inte uppfyller solvenskapital- kravet eller om det finns risk för detta under de närmaste tre månaderna.</P>
<P class="p224 ft4">Paragrafens <SPAN class="ft47">andra stycke </SPAN>genomför delvis artikel 308 e i Solvens II- direktivet (i dess lydelse enligt 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Detta andra stycke behandlar frågan om underrättelseskyldighet till Finansinspektionen för ett försäkringsföretag som har fått tillstånd att använda en tillfälligt justerad riskfri räntestruktur vid beräkningen av den bästa skattningen eller ett tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna. En sådan underrättelseskyldighet finns om företaget inte skulle uppfylla solvenskapitalkravet utan en tillämpning av dessa lättnadsregler.</P>
<P class="p890 ft2">Övervägandena finns i avsnitten 13.1.8 och 24.2.15.</P>
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<P class="p26 ft46">8 kap. 13 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 129.1c i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Paragrafen anger vilken lägsta nivå som ska gälla vid beräkningen av minimikapitalkravet (jfr motsvarande bestämmelse för solvenskapital- kravet i 1 §). Principerna för hur beräkningen ska gå till finns i 14 och 15 §§.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 13.2.1.</P>
<P class="p226 ft46">8 kap. 14 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 129.2 och 129.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I paragrafen preciseras vilka variabler som ska beaktas vid beräkningen av minimikapitalkravet. En av variablerna är positiv risksumma. <SPAN class="ft3">Lagrådet </SPAN>anser att skillnaden mellan begreppen positiv risksumma och risksumma bör motiveras. Med risksumma avses skillnaden mellan försäkringens värde omedelbart efter inträffat dödsfall och försäkringens värde omedelbart före inträffat dödsfall. Risksumman är positiv om företaget får skjuta till belopp, utöver de försäkringstekniska avsättningarna, vid utbetalningen på grund av ett dödsfall. I annat fall är risksumman negativ. Eftersom minimikapitalkravet ska beräknas utifrån uppräknade variabler på skuldsidan ska endast positiva risksummor beaktas vid beräkningen.</P>
<P class="p1377 ft2">Övervägandena finns i avsnitt 13.2.1.</P>
<P class="p226 ft46">8 kap. 15 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 129.3 första stycket och 129.4 i Solvens II- direktivet.</P>
<P class="p164 ft2">Paragrafen anger begränsningar för minimikapitalkravets andel av solvenskapitalkravet. Minimikapitalkravet får inte utgöra mindre än 25 procent eller mer än 45 procent av det senaste rapporterade solvens- kapitalkravet inklusive kapitaltillägg enligt 17 kap. 24 §.</P>
<P class="p1360 ft4">Oavsett de ovan nämnda gränsvärdena, får ett försäkringsföretags minimikapitalkrav inte understiga det garantibelopp som gäller för verksamheten.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 13.2.1.</P>
<P class="p226 ft46">8 kap. 16 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 139.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller regler om underrättelse om bristande uppfyllelse av minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 13.2.2.</P>
<P class="p222 ft46">8 kap. 17 §</P>
<P class="p318 ft2">Paragrafen genomför artiklarna 129.1d i (i dess lydelse enligt artikel 2.32</P>
<P class="p1378 ft4"><SPAN class="ft2">a</SPAN><SPAN class="ft27">i omnibus </SPAN><NOBR>II-direktivet)</NOBR> och 300 i Solvens <NOBR>II-direktivet.</NOBR> Bestämmelserna motsvaras av nuvarande 7 kap. 17 § första stycket.</P>
<P class="p131 ft2">I paragrafen anges storleken på garantibeloppet för skadeförsäkrings- företag. Skadeförsäkringsföretag definieras i 1 kap. 4 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 13.3.</P>
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<P class="p26 ft46">8 kap. 18 §</P>
<P class="p1349 ft4">Paragrafen genomför artiklarna 129.1d ii (i dess lydelse enligt artikel 2.32 a i omnibus <NOBR>II-direktivet)</NOBR> och 300 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen, som motsvaras av nuvarande 7 kap. 18 § första stycket, anger storleken på garantibeloppet för livförsäkringsföretag. Livförsäk- ringsföretag definieras i 1 kap. 5 §.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 13.3.</P>
<P class="p226 ft46">8 kap. 19 §</P>
<P class="p247 ft4">Paragrafen genomför artiklarna 129.1d iii (i dess lydelse enligt artikel 2.32 a i omnibus <NOBR>II-direktivet)</NOBR> och 300 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen, som motsvarar nuvarande 7 kap. 18 § första stycket, anger storleken på garantibeloppet som gäller för återförsäkringsbolag som inte är captivebolag. Återförsäkringsbolag definieras i 1 kap. 10 §.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 13.3.</P>
<P class="p222 ft46">8 kap. 20 §</P>
<P class="p1349 ft4">Paragrafen, som är ny, genomför artiklarna 129.1d iii (i dess lydelse enligt artikel 2.32 a i omnibus <NOBR>II-direktivet)</NOBR> och 300 i Solvens II- direktivet.</P>
<P class="p917 ft4">Paragrafen anger storleken på garantibeloppet som gäller för captive- bolag för återförsäkring.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 6.2.1 och 13.3.</P>
<P class="p222 ft46">8 kap. 21 §</P>
<P class="p1349 ft4">Paragrafen, som är ny, genomför artiklarna 129.1d iv och 300 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen anger storleken på garantibeloppet som gäller för försäk- ringsföretag som bedriver både liv- och skadeförsäkring enligt 4 kap. 7 § andra stycket.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 13.3.</P>
<P class="p226 ft46">8 kap. 22 §</P>
<P class="p247 ft4">I paragrafen bemyndigas regeringen eller den myndighet som regeringen bestämmer att meddela närmare föreskrifter i fråga om beräkning av solvenskapitalkrav.</P>
<P class="p224 ft2">Bemyndigandet i <SPAN class="ft3">punkten 1 </SPAN>gör det möjligt att genom föreskrifterna genomföra bl.a. artikel 105 i Solvens <NOBR>II-direktivet</NOBR> samt den matematiska formel och korrelationsmatris som finns i bilaga IV till direktivet.</P>
<P class="p224 ft2">I <SPAN class="ft3">punkten 2 </SPAN>finns ett bemyndigande som gör det möjligt att meddela föreskrifter om vilka krav som ska vara uppfyllda för att ett försäkrings- företag ska få tillstånd att använda företagsspecifika parametrar.</P>
<P class="p224 ft4">Bemyndigandet i <SPAN class="ft47">punkten 3 </SPAN>gör det möjligt att genom föreskrifterna genomföra bl.a. artikel 304.1, dvs. en särskild beräkningsmetod för kapitalkravet för aktiekursrisk.</P>
<P class="p224 ft2">Med stöd av bemyndigandet i <SPAN class="ft3">punkten 4 </SPAN>är det möjligt att genom föreskrifterna genomföra bl.a. artikel 107.2 och 107.3, dvs. hur kapital- kravet för operativ risk ska beräknas.</P>
<P class="p223 ft31">Med stöd av bemyndigandet i <SPAN class="ft55">punkten 5 </SPAN>kan föreskrifter meddelas för att genomföra artikel 108, dvs. hur justeringsbeloppet ska beräknas.</P>
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<P class="p26 ft46">9 kap. Interna modeller</P>
<P class="p750 ft2">Kapitlet innehåller bestämmelser om interna modeller – ett företags- internt system som försäkringsföretagen kan använda för att mäta, styra och hantera sina risker. I Solvens <NOBR>II-direktivet</NOBR> införs möjligheter för försäkringsföretagen att använda en intern modell för att helt eller delvis beräkna solvenskapitalkravet, i stället för att använda den standardformel som följer av direktivet och som införs i svensk rätt genom bestämmelser i 8 kap. Bestämmelserna saknar motsvarighet i dagens solvensreglering. Det finns dock redan i dag en möjlighet till förhandsgranskning av en intern modell (se 14 kap. 17 §). Dessa bestämmelser har tillkommit för att underlätta Finansinspektionens och försäkringsföretagens anpassning till den nya solvensregleringen. När den nu förslagna regleringen införs i lag utmönstras gällande regler om förhandsgranskning av interna modeller.</P>
<P class="p421 ft46">9 kap. 1 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 112.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">Paragrafens <SPAN class="ft47">första stycke </SPAN>innehåller den grundläggande bestämmelsen om att ett försäkringsföretag, efter tillstånd, får använda en fullständig eller partiell intern modell för att beräkna solvenskapitalkravet.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>klargörs att de allmänna bestämmelserna i Solvens II- direktivet om solvenskapitalkrav – som genomförs i 8 kap. 1 och 2 §§ – gäller även när detta krav beräknas med en intern modell.</P>
<P class="p164 ft2">Bestämmelserna i artikel 112.3 om bl.a. överlämnande av relevanta handlingar som styrker att den interna modellen uppfyller kraven genomförs genom föreskrifter (se 19 § 1). Genom <NOBR>EU-förordning</NOBR> på nivå 2 meddelas ytterligare föreskrifter om förfarandet för godkännande av interna modeller.</P>
<P class="p164 ft4">Bestämmelserna i artikel 116 om <NOBR>förvaltnings-,</NOBR> lednings- eller tillsyns- organens ansvarsområden när det gäller ansökningar om användande av interna modeller genomförs i 10 kap. om företagsstyrning.</P>
<P class="p164 ft2">I 19 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell enligt förevarande paragraf.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 14.1.1.</P>
<P class="p222 ft46">9 kap. 2 §</P>
<P class="p1379 ft4">Paragrafen genomför artikel 112.4 och 112.5 i Solvens <NOBR>II-direktivet.</NOBR> Genom paragrafen får även artikel 126 i direktivet anses genomförd.</P>
<P class="p164 ft2">I paragrafens <SPAN class="ft3">första stycke </SPAN>anges vilka förutsättningar som ska vara uppfyllda för att ett försäkringsföretag ska erhålla tillstånd att använda en intern modell.</P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket 1 </SPAN>anges att ett försäkringsföretag ska ha ett för ända- målet anpassat riskhanteringssystem som uppfyller kraven enligt 10 kap. 6 §, för att kunna ges tillstånd att använda en intern modell.</P>
<P class="p138 ft4">Av <SPAN class="ft47">första stycket 2 </SPAN>framgår att också kraven enligt 6 och <NOBR>9–18</NOBR> §§ ska vara uppfyllda för att ett försäkringsföretag ska kunna få tillstånd att använde en intern modell. Detta innebär exempelvis att ett godkänt</P>
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<P class="p247 ft4">styrdokument är en förutsättning för att företaget ska få tillstånd att använda en intern modell.</P>
<P class="p224 ft2">I <SPAN class="ft3">andra stycket </SPAN>regleras den tid som Finansinspektionen har till sitt förfogande för att handlägga en ansökan om tillstånd att använda en intern modell. För att tidsfristen om sex månader ska börja löpa krävs att ansökan är fullständig, dvs. att den inte behöver kompletteras.</P>
<P class="p224 ft2">Det ska betonas att kraven på interna modeller är desamma oavsett om försäkringsföretaget självt tagit fram modellen eller om modellen och informationen som ligger till grund för modellen har tagits fram av någon extern part (jfr artikel 126).</P>
<P class="p223 ft2">I 19 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell enligt förevarande paragraf. Med stöd av detta bemyndigande är det möjligt att genom föreskrifter genomföra bestämmelserna i artikel 112.7.</P>
<P class="p1380 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 14.1.2.</P>
<P class="p203 ft46">9 kap. 3 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 112.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft2">I paragrafen finns bestämmelser om hur tillämpningsområdet för en partiell intern modell kan avgränsas. Denna avgränsning kan ske dels med utgångspunkt i olika beståndsdelar av solvenskapitalkravet (<SPAN class="ft3">första stycket)</SPAN>, dels med utgångspunkt i försäkringsföretagets organisation (<SPAN class="ft3">andra stycket</SPAN>). En partiell intern modell kan således tillämpas på endast vissa enheter inom ett försäkringsföretag. De två sätten att avgränsa en intern modell kan också kombineras. Tillämpningsområdet för en partiell intern modell kan alltså avgränsas på så sätt att det endast avser en viss beståndsdel av solvenskapitalkravet inom en viss del av försäkringsföre- tagets verksamhet.</P>
<P class="p252 ft2">En partiell intern modell måste enligt artikel 112.2 i Solvens II- direktivet alltid omfatta i vart fall en av de risker som anges i 8 kap. 2, 9 och 10 §§, dvs. i vart fall en undergrupp av en riskmodul, t.ex. alla ränterisker inom kategorin marknadsrisker (jfr artikel 104). Den måste vidare alltid avse i vart fall en större affärsenhet hos ett försäkrings- företag. Därav följer att en avgränsning i mindre beståndsdelar inte är tillåten. En partiell intern modell kan exempelvis inte avse endast vissa av de risker som ingår i kategorin fastighetsrisker, en undergrupp av kategorin marknadsrisker, vare sig i hela försäkringsföretaget eller inom en större affärsenhet. Vidare kan en partiell intern modell inte avse någon mindre del av ett försäkringsföretags verksamhet än en större affärsenhet.</P>
<P class="p440 ft2">I 19 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell enligt förevarande paragraf. Detta innebär att det i föreskrifter bör finnas kompletterande regler om undergrupper av riskmoduler (jfr artikel 105), vilket möjliggör för försäkringsföretagen att beräkna kapitalkravet för sådana undergrupper – exempelvis aktieprisrisken och ränterisken – i enlighet med 112.2 a i direktivet.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 14.2.1.</P>
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<P class="p26 ft46">9 kap. 4 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 113.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen ställer upp särskilda krav på utformningen av en partiell intern modell.</P>
<P class="p164 ft2">I <SPAN class="ft3">punkten 1 </SPAN>anges att det ska finnas godtagbara skäl att avgränsa tillämpningsområdet för den interna modellen på det sätt som försäk- ringsföretaget har gjort. Det krävs alltså att försäkringsföretaget visar att det valda tillämpningsområdet är lämpligt.</P>
<P class="p244 ft2">I <SPAN class="ft3">punkten 2 </SPAN>ställs krav på att den partiella interna modellen ska ge en bättre bild av företagets riskprofil än en beräkning enligt standard- formeln. Det innebär att en jämförelse ska göras mellan en beräkning i enlighet med standardformeln och en beräkning i enlighet med den partiella interna modellen i kombination med standardformeln. De grund- läggande principerna om solvenskapitalkravet i 8 kap. ska vara väg- ledande för den jämförelsen.</P>
<P class="p138 ft4">I <SPAN class="ft47">punkten 3 </SPAN>anges att modellen ska kunna samordnas med standard- formeln i de delar som inte omfattas av den interna modellen.</P>
<P class="p164 ft2">I 19 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell enligt förevarande paragraf.</P>
<P class="p1381 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 14.2.1.</P>
<P class="p203 ft46">9 kap. 5 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 113.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Paragrafen ger Finansinspektionen möjlighet att i vissa fall kräva en övergångsplan för utvidgning av den interna modellen. Det gäller sådana interna modeller som är avgränsade till att avse endast en eller flera risker eller undergrupper av risker, eller en eller flera större affärsenheter, eller avgränsade i båda dess avseenden. Om den partiella interna modellen är begränsad såvitt avser risker, får en övergångsplan begäras endast om den interna modellen endast omfattar submoduler.</P>
<P class="p138 ft2">I övergångsplanen ska det framgå hur ett försäkringsföretag planerar att utvidga sitt tillämpningsområde för att se till att modellen till över- vägande del beaktar de risker som kan uppstå tillföljd av företagets försäkringstransaktioner.</P>
<P class="p244 ft4">I 19 § 1 ges ett bemyndigande till regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om förutsättningarna för tillstånd att använda en fullständig eller partiell intern modell enligt bl.a. 5 §.</P>
<P class="p1382 ft31">Paragrafen har utformats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 14.2.2.</P>
<P class="p133 ft46">9 kap. 6 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 115 första och andra styckena i Solvens II- direktivet.</P>
<P class="p244 ft4">I paragrafen uppställs krav på ett försäkringsföretag som ansöker om tillstånd att använda en intern modell ska lämna in styrdokument avseende ändring av denna till Finansinspektionen. Styrdokumentet ska</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">595</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_596">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">596</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">sedan godkännas av Finansinspektionen. Detta dokument sätter ram- verket för hur den interna modellen får ändras.</P>
<P class="p224 ft2">I 19 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om ändring av en intern modell och styrdokument enligt 6 och 7 §§.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 14.3.1.</P>
<P class="p222 ft46">9 kap. 7 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 115 tredje och fjärde styckena i Solvens II- direktivet. Paragrafen reglerar hur en intern modell får ändras.</P>
<P class="p224 ft2">Mindre ändringar som framgår av ett enligt 6 § godkänt styrdoku- mentet får enligt <SPAN class="ft3">första stycket </SPAN>ske utan tillstånd från Finansinspektionen. Bestämmelserna i <NOBR>EU-förordningen</NOBR> på nivå 2 innehåller dock krav på rapportering av sådana ändringar.</P>
<P class="p223 ft4">Enligt <SPAN class="ft47">andra stycket </SPAN>får större ändringar i enlighet med styrdokumentet ske först efter tillstånd av Finansinspektionen.</P>
<P class="p224 ft2">Mindre ändringar av modellen som täcks av styrdokumentet kräver emellertid inte något tillstånd av inspektionen. Däremot får sådana mindre ändringar som inte täcks av det godkända styrdokumentet göras först efter att styrdokumentet har ändrats.</P>
<P class="p224 ft2">Enligt <SPAN class="ft3">tredje stycket </SPAN>ska Finansinspektionen godkänna alla ändringar av styrdokumentet. Ändringar av en partiell intern modell, genom utvidgning av dess tillämpningsområde, behöver emellertid inte framgå av styrdokumentet.</P>
<P class="p223 ft2"><SPAN class="ft3">I fjärde stycket </SPAN>framgår genom hänvisning till 2 § att Finansinspek- tionen ska tillämpa kraven på motsvarande sätt vid sin prövning av huruvida tillstånd till ändring av den interna modellen kan lämnas eller ändring av styrdokument ska godkännas.</P>
<P class="p1383 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 14.3.2.</P>
<P class="p133 ft46">9 kap. 8 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 117 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">I paragrafen ställs krav på tillstånd från Finansinspektionen för att byta från en intern modell till standardformeln. Kravet på tillstånd gäller oavsett om försäkringsföretaget har tillstånd att använda en partiell eller en fullständig intern modell. Likaså gäller kravet om ett försäkrings- företag som har tillstånd att använda en fullständig intern modell önskar övergå till en partiell intern modell, och om ett försäkringsföretag som har tillstånd att använda en partiell intern modell önskar inskränka dess tillämpningsområde. I båda dessa fall handlar det om att försäkrings- företaget delvis byter till standardformeln.</P>
<P class="p252 ft4">Ett tillstånd till byte ska endast ges om försäkringsföretaget har visat att det finns godtagbara skäl för en återgång till standardformeln.</P>
<P class="p223 ft4">Övervägandena finns i avsnitt 14.3.3. (Artikel 118 och 119 behandlas i avsnitt 17).</P>
<P class="p119 ft46">9 kap. 9 §</P>
<P class="p1005 ft31">Paragrafen genomför artikel 116 andra stycket och artikel 120 i Solvens <NOBR>II-direktivet.</NOBR></P>
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<DIV>
<DIV id="id_1">
<P class="p164 ft2">När en intern modell är godkänd för beräkning av solvenskapitalkravet hos ett försäkringsföretag ska den i betydande utsträckning kunna använ- das i ett försäkringsföretags företagsstyrnings- och riskhanteringssystem, i dess beslutsprocesser samt i den egna risk- och solvensbedömningen (ORSA).</P>
<P class="p138 ft2">I <SPAN class="ft3">andra stycket </SPAN>stadgas att styrelsen ska ansvara för att säkerställa att utformningen och användningen av den interna modellen är ändamåls- enlig och ger ett tillfredsställande uttryck för riskprofilen (jfr artikel 116 andra stycket och artikel 120 tredje stycket).</P>
<P class="p244 ft2">I 19 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på använd- ning av statistiska kvalitetsnormer för en intern modell enligt bl.a. före- varande paragraf. Bemyndigandet gör det möjligt att genom föreskrifter genomföra bestämmelserna i artikel 120 andra stycket.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 14.3.4.</P>
<P class="p222 ft46">9 kap. 10 §</P>
<P class="p1367 ft4">Paragrafen genomför artikel 121.2 och 121.3 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller föreskrifter om kvaliteten på det statistiska</P>
<P class="p26 ft2">underlag som ligger till grund för en intern modell.</P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>finns bestämmelser om beräkning av sannolikhetsför- delning som motsvarar artikel 121.2. Det som avses är en beräkning som visar hur sannolika olika scenarier är. Beräkning som ett försäkrings- företag måste göra ska åskådliggöra en uppskattning av hur stora risker företaget bär och kan bära. De metoder som används ska vara överens- stämmande med de metoder som används för beräkning av försäkrings- tekniska avsättningar.</P>
<P class="p244 ft4">Kravet i artikel 121.2 tredje stycket att ett försäkringsföretag ska kunna motivera och förklara för tillsynsmyndigheten de antaganden som ligger till grund för en intern modell framgår också av detta stycke.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges en grundläggande kvalitetsnorm för de uppgifter som används som grundval för en intern modell. Genom detta stycke och genom 1 § andra stycket får bestämmelserna i artikel 121.4 tredje stycket anses genomförda.</P>
<P class="p164 ft2">I <SPAN class="ft3">tredje stycket </SPAN>införs bestämmelserna i artikel 121.3 andra stycket angående det tidsintervall som gäller för uppdatering av de uppgifter som används för att beräkna sannolikhetsfördelningen.</P>
<P class="p164 ft4">Bestämmelserna i artikel 121.4 andra stycket och 121.8 lämpar sig för genomförande genom föreskrifter meddelade av regeringen eller den myndighet som regeringen bestämmer (se bemyndigandet i 19 § 3).</P>
<P class="p164 ft2">Ett relativt stort antal ytterligare bestämmelser om kraven på statistisk kvalitet förväntas finnas i en kommande <NOBR>EU-förordning</NOBR> på nivå 2,5 (se artiklarna <NOBR>217–225).</NOBR></P>
<P class="p482 ft2">Överväganden finns i avsnitt 14.3.5.</P>
<P class="p222 ft46">9 kap. 11 och 12 §§</P>
<P class="p1367 ft4">Paragraferna genomför artikel 121.5 och 121.6 i Solvens <NOBR>II-direktivet.</NOBR> Paragraferna innehåller föreskrifter om diversifiering och riskredu-</P>
<P class="p26 ft2">cerande tekniker.</P>
<P class="p244 ft31">I <SPAN class="ft55">11 § </SPAN>stadgas att ett försäkringsföretag i en intern modell får ta hänsyn till inbördes beroenden inom och mellan olika risker (diversifierings-</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">597</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_598">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">598</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">effekter), om de metoder som används är ändamålsenliga. Av <SPAN class="ft47">12 § </SPAN>fram- går att ett försäkringsföretag i en intern modell får beakta effekterna av riskreduceringstekniker, om företaget även fullt ut inkluderar de risker som är förenade med dessa tekniker.</P>
<P class="p224 ft2">I 19 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på använd- ning av statistiska kvalitetsnormer för en intern modell enligt bl.a. 11 och 12 §§.</P>
<P class="p1384 ft2">Övervägandena finns i avsnitt 14.3.5.</P>
<P class="p222 ft46">9 kap. 13 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 121.7 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">I paragrafen uttrycks att ett försäkringsföretag i sina interna modeller ska ta hänsyn till värdet av garantier och optioner i ingångna försäkrings- avtal. I det sammanhanget ska försäkringsföretaget beakta hur sannolik- heten för att en option ska utnyttjas kan förändras från tid till annan (jfr regleringen av försäkringstekniska avsättningar).</P>
<P class="p227 ft2">I 19 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på använd- ning av statistiska kvalitetsnormer för en intern modell enligt bl.a. före- varande paragraf.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 14.3.5.</P>
<P class="p226 ft46">9 kap. 14 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 121.9 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen anges att ett försäkringsföretag i en intern modell ska beakta alla förväntade utbetalningar till försäkringstagare eller andra ersättningsberättigade, oavsett om betalningarna är garanterade genom avtal eller inte.</P>
<P class="p224 ft2">Av bestämmelserna i artikel 78.3 följer dock att ett försäkringsföretag inte ska beakta förväntande utbetalningar av överskottsmedel vid beräkningen av försäkringstekniska avsättningar. Överskottsmedlen ska betraktas som en del av kapitalbasen och inte som ett åtagande mot försäkringstagarna. Konsekvensen blir därmed att ett företags beräkning av solvenskapitalkravet, vare sig den sker enligt standardformeln eller med en intern modell, inte ska ta hänsyn till förväntade utbetalningar av överskottsmedel. Även den delen av överskottsmedlen som företaget förväntar sig att utbetala ska alltjämt ingå i kapitalbasen. I övrigt ska effekterna på företagets balansräkning av en förväntad utbetalning, vare sig den sker till följd av avtal eller inte, beaktas i den interna modellen.</P>
<P class="p223 ft4">I 19 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på använd- ning av statistiska kvalitetsnormer för en intern modell enligt bl.a. före- varande paragraf.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 14.3.6.</P>
<P class="p222 ft46">9 kap. 15 §</P>
<P class="p318 ft2">Paragrafen genomför artikel <NOBR>122.1–122.3</NOBR> i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p227 ft31">I paragrafen anges att ett försäkringsföretag ska kalibrera en intern modell på ett sätt som ger försäkringstagarna och andra ersättnings-</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_599">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">berättigade en skyddsnivå som är likvärdig med den nivå som anges i 8 kap. 1 §.</P>
<P class="p164 ft2">I 19 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om beräkning av en intern modell enligt förevarande paragraf. Med stöd av bemyndigandet är det möjligt att genom föreskrifterna genomföra bestämmelserna på teknisk detaljnivå i artikel <NOBR>122.1–122.3.</NOBR></P>
<P class="p138 ft31">Övervägandena finns i avsnitt 14.3.7. (Artikel 122.4 behandlas i avsnitt 17).</P>
<P class="p133 ft46">9 kap. 16 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 123 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I paragrafens <SPAN class="ft3">första stycke </SPAN>genomförs artikel 123 första stycket i Solvens <NOBR>II-direktivet</NOBR> och där anges med vilka intervall som ett företag som använder en intern modell, ska granska vad som har gett upphov till vinster eller orsakat förluster inom de olika större affärsenheterna.</P>
<P class="p244 ft2">I <SPAN class="ft3">andra stycket </SPAN>genomförs artikel 123 andra stycket. Av paragrafen framgår att analysen ska visa hur vald kategorisering av risker som har gjorts i den interna modellen förklarar orsaker och källor till vinster och förluster. Riskkategoriseringen ska återspegla försäkringsföretagets riskprofil.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 14.3.8.</P>
<P class="p226 ft46">9 kap. 17 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 124 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">Paragrafen behandlar den löpande valideringen som ska ske av en intern modell. Där anges att en intern modell ska regelbundet valideras och att valideringen ska innefatta en utvärdering av modellens funktion och en kontroll av att modellen är lämplig med hänsyn till företagets riskprofil.</P>
<P class="p138 ft2">I 19 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om validering av en intern modell enligt förevarande paragraf. Med stöd av bemyndigandet är det möjligt att genom föreskrifterna genomföra bestämmelserna på teknisk detaljnivå i artikel 124 <NOBR>andra–fjärde</NOBR> styckena.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 14.3.9.</P>
<P class="p222 ft46">9 kap. 18 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 125 i Solvens <NOBR>II-direktivet,</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller särskilda krav på den dokumentation som ska ske av en intern modell.</P>
<P class="p164 ft2">I 19 § 6 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om krav på dokumentation enligt förevarande paragraf. Med stöd av bemyndigandet är det möjligt att genom föreskrifterna genomföra bestämmelserna på teknisk detaljnivå i artikel 125 tredje stycket.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 14.3.10.</P>
<P class="p222 ft46">9 kap. 19 §</P>
<P class="p923 ft31">I paragrafen bemyndigas regeringen eller den myndighet regeringen bestämmer att meddela föreskrifter om de närmare förutsättningarna för</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">599</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_600">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">600</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">tillstånd att använda en fullständig eller partiell intern modell (<SPAN class="ft3">punkt 1</SPAN>), förutsättningarna för ändring av en intern modell och styrdokument (<SPAN class="ft3">punkt 2</SPAN>), kraven på användning och statistiska kvalitetsnormer för en intern modell (<SPAN class="ft3">punkt 3</SPAN>), kalibrering av en intern modell (<SPAN class="ft3">punkt 4</SPAN>), validering av en intern modell (<SPAN class="ft3">punkt 5</SPAN>) samt krav på dokumentation (<SPAN class="ft3">punkt 6</SPAN>).</P>
<P class="p223 ft4">Genom bemyndigandena skapas utrymme för genomförande genom föreskrifter av tekniska detaljbestämmelser i artiklarna 112.3,112,7 120 andra stycket, 121.4 andra stycket, 121.8, 122.2, 122.3, 124 första stycket och 125 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p568 ft2">Övervägandena finns i avsnitt 14.3.11.</P>
<P class="p1354 ft46">10 kap. Företagsstyrning</P>
<P class="p1015 ft2">Kapitlet innehåller bestämmelser om företagsstyrning av försäkrings- företag. De nya bestämmelserna kompletterar bl.a. dagens regler om riktlinjer som återfinns i 8 kap FRL. Bestämmelserna om företagsstyr- ning är en särreglering i förhållande till det gällande allmänna associa- tionsrättsliga regelverket i ABL och FL. Det företagsstyrningssystem för aktiebolag och ekonomiska föreningar som följer av ABL och FL utgör alltjämt den primära strukturen och är regelverk som försäkringsaktie- bolag respektive ömsesidiga försäkringsbolag och försäkringsföreningar har att följa.</P>
<P class="p941 ft46">10 kap. 1 §</P>
<P class="p842 ft4">Paragrafen genomför artikel 41.1 <NOBR>första–tredje</NOBR> styckena i Solvens II- direktivet.</P>
<P class="p224 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att ett försäkringsföretag ska ha ett företagsstyrningssystem som säkerställer att företaget styrs på ett sunt och ansvarsfullt sätt.</P>
<P class="p224 ft4">I <SPAN class="ft47">andra stycket </SPAN>anges att systemet ska ses över regelbundet av företaget.</P>
<P class="p1385 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 15.2.</P>
<P class="p133 ft46">10 kap. 2 §</P>
<P class="p1386 ft2">Paragrafen genomför artiklarna 41.3, 35.5. och 115 i Solvens II- direktivet.</P>
<P class="p1387 ft4">I paragrafen finns bestämmelser om de styrdokument som ett försäk- ringsföretag ska upprätta och följa.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.3.</P>
<P class="p226 ft46">10 kap. 3 §</P>
<P class="p1388 ft4">Paragrafen genomför artikel 41.4 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen rör kontinuiteten i ett försäkringsföretags verksamhet. Övervägandena finns i avsnitt 15.4.</P>
<P class="p225 ft46">10 kap. 4 §</P>
<P class="p1389 ft4">I artikel 42 i Solvens <NOBR>II-direktivet</NOBR> används uttrycket centrala funktioner. I artikeln preciseras emellertid inte vilka centrala funktioner</P>
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<DIV id="page_601">
<DIV>
<DIV id="id_1">
<P class="p275 ft2">som avses. Detta får i stället utläsas av skälen till direktivet. Av skäl 33 följer att de funktioner som ingår i företagsstyrningssystemet – funktionerna för riskhantering, regelefterlevnad, internrevision och aktuarie – anses vara nyckelfunktioner. Det innebär att de funktioner som ingår i företagsstyrningssystemet anses som centrala funktioner. I paragrafen fastställs att nu nämnda funktioner som ett försäkringsföretag ska inrätta är att anse som centrala funktioner.</P>
<P class="p1390 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 15.2.</P>
<P class="p133 ft46">10 kap. 5 §</P>
<P class="p1367 ft4">Paragrafen genomför artikel 42.1 och 42.3 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen behandlar lämplighetskrav. Det anges i <SPAN class="ft47">första stycket </SPAN>att ett</P>
<P class="p242 ft2">försäkringsföretag – inom ramen för företagsstyrningssystemet – ska säkerställa att den som ingår i styrelsen för företaget eller är verkstäl- lande direktör i det, eller vara ersättare för någon av dem eller den som ansvarar för eller utför arbete i en central funktion i företaget uppfyller de lämplighetskrav som anges i 2 kap. 4 § 4. I sammanhanget bör uppmärksammas skillnaden beträffande omfattningen av lämplighetsprövningen vid jämförelse med Finansinspektionens ledningsprövning. Sistnämnd prövning omfattar endast de som avses ansvara för en central funktion. Detta avspeglas också i <SPAN class="ft3">andra stycket </SPAN>– som reglerar försäkringsföretagets anmälningsskyldighet beträffande ändringar – som avgränsas på samma sätt.</P>
<P class="p138 ft4">Däremot ska försäkringsföretagens underrättelseskyldighet beträffande utförda byten av personer på grund av en uppkommen brist på lämp- lighet, omfatta alla som har prövats enligt första stycket.</P>
<P class="p1355 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 15.2.</P>
<P class="p203 ft46">10 kap. 6 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 44.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">Paragrafen innehåller krav på att ett försäkringsföretag ska ha ett system för riskhantering med ett visst angivet innehåll och utformning.</P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att ett försäkringsföretags system för riskhan- tering ska innehålla de strategier, processer och rapporteringsrutiner som behövs för att säkerställa att företaget fortlöpande kan identifiera, värdera, övervaka, hantera och rapportera risker samt beroenden mellan riskerna. Med strategier avses de beslut kring mål, risktolerans m.m. som måste finnas bl.a. för att det ska vara möjligt att identifiera och värdera en risk. Med processer avses allt (intern arbetsordning och beslutsstruk- tur m.m.) som måste finnas, exempelvis för att företaget på ett effektivt sätt ska kunna hantera och kontrollera riskerna. Med rapporteringsrutiner avses de rutiner som måste finnas för att nödvändig information ska spridas till berörda.</P>
<P class="p132 ft4">När det gäller uttrycken ”identifiera, värdera, övervaka, hantera och rapportera” så är fråga om det första ledet i processen att identifiera riskerna. Därefter ska såväl de enskilda riskerna som de samlade riskerna uppskattas, dvs. värderas. Vidare ska riskerna hanteras, vilket innebär att företaget ska vidta nödvändiga åtgärder till följd av de identifierade riskerna. Kravet på rapportering innebär att det ska finnas väl fungerande</P>
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<P class="p247 ft4">informationsvägar för att styrelsen, den verkställande direktören och andra beslutfattare i organisationen ska hållas underrättade om riskernas storlek och utveckling.</P>
<P class="p224 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att systemet ska vara integrerat i företagets organisations- och beslutsstruktur. Det ska vara utformat med lämplig hänsyn till de personer som leder företaget eller annars ingår i en central funktion.</P>
<P class="p224 ft2">I 26 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vad ett system för riskhantering ska innehålla när ett försäkringsföretag har fått tillstånd att använda en partiell eller fullständig intern modell enligt förevarande paragraf.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 15.5.</P>
<P class="p226 ft46">10 kap. 7 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 44.2 i Solvens <NOBR>II-direktivet</NOBR> i dess lydelse enligt omnibus <NOBR>II-direktivet</NOBR> (artikel 2.10 b tredje stycket i omnibus II- direktivet).</P>
<P class="p224 ft2">I paragrafen finns regler om vilka risker som riskhanteringssystemet ska omfatta och krav på innehållet i styrdokumentet för riskhantering.</P>
<P class="p224 ft2">I <SPAN class="ft3">första stycket </SPAN>anges att systemet för riskhantering ska avse både de risker som täcks av solvenskapitalkravet, eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, och risker som inte, eller endast delvis, beaktas vid beräkningen av detta.</P>
<P class="p568 ft2">Av <SPAN class="ft3">andra stycket </SPAN>framgår vilka risker som systemet ska omfatta.</P>
<P class="p223 ft4">I <SPAN class="ft47">tredje stycket </SPAN>preciseras vilka risker som styrdokumentet för riskhan- tering ska innehålla.</P>
<P class="p224 ft2">I <SPAN class="ft3">fjärde stycket </SPAN>fastställs att om försäkringsföretaget använder volatili- tetsjustering ska styrdokumentet för riskhantering också innehålla rikt- linjer för volatilitetsjusteringen.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.5 och 15.5.1.</P>
<P class="p222 ft46">10 kap. 8 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 44.2 i Solvens <NOBR>II-direktivet</NOBR> i dess lydelse enligt omnibus <NOBR>II-direktivet</NOBR> (2.10 a i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft4">I paragrafen finns regler om krav på företag som använder matchnings- justering eller volatilitetsjustering.</P>
<P class="p224 ft2">Ett försäkringsföretag som använder matchnings- eller volatilitets- justering ska upprätta en särskild likviditetsplan och ska regelbundet utvärdera användningen av justeringar.</P>
<P class="p224 ft2">I 26 § 3 och 4 finns bemyndiganden för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i en likviditetsplan enligt punkt 1 och om kraven på regelbundna utvärde- ringar som ska göras av försäkringsföretag som använder matchnings- eller volatilitetsjustering enligt punkt 2 i förevarande paragraf.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 15.5.1.</P>
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<P class="p26 ft46">10 kap. 9 §</P>
<P class="p242 ft4">Paragrafen genomför artiklarna 44.2a <NOBR>a–c</NOBR> i Solvens <NOBR>II-direktivet</NOBR> i deras lydelse enligt omnibus <NOBR>II-direktivet</NOBR> (artikel 2.10 b respektive artikel 2.10 c i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p568 ft2">I paragrafen finns krav på regelbunden utvärdering.</P>
<P class="p164 ft2">Ett försäkringsföretag ska regelbundet utvärdera företagets känslighet för de antaganden som ligger till grund för fastställandet av den ränta som används vid beräkningen av den bästa skattningen av framtida kassaflöden.</P>
<P class="p244 ft2">I 26 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om kraven på regel- bundna utvärderingar som ska göras av försäkringsföretag när det gäller företagens känslighet för de antaganden som ligger till grund för fast- ställandet av den relevanta riskfria räntestrukturen enligt förevarande paragraf.</P>
<P class="p1391 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter<SPAN class="ft55">. </SPAN>Överväganden finns i avsnitt 15.5.1.</P>
<P class="p203 ft46">10 kap. 10 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 44.4a i Solvens <NOBR>II-direktivet</NOBR> (artikel 2.10 c i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p568 ft2">I paragrafen finns krav på analys av externa bedömningar.</P>
<P class="p164 ft2">Ett försäkringsföretag som använder bedömningar från externa kredit- värderingsinstitut vid beräkningen av de försäkringstekniska avsättning- arna eller solvenskapitalkravet ska, när det är möjligt, göra en egen bedömning av de externa värderingarna.</P>
<P class="p201 ft4">I 26 § 6 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur en sådan egen bedömning ska genomföras.</P>
<P class="p1355 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag<SPAN class="ft47">. </SPAN>Överväganden finns i avsnitt 15.5.2.</P>
<P class="p119 ft46">10 kap. 11 §</P>
<P class="p242 ft4">Paragrafen genomför artikel <NOBR>45.1–45.4</NOBR> i Solvens <NOBR>II-direktivet.</NOBR> Genom artikel 2.11 i omnibus <NOBR>II-direktivet</NOBR> införs det i artikel 45.2a i Solvens II- direktivet bestämmelser som genomförs i paragrafens fjärde stycke.</P>
<P class="p164 ft2">Paragrafen innehåller bl.a. bestämmelser om att ett försäkringsföretag ska genomföra en egen risk- och solvensbedömningar och vad som ska bedömas.</P>
<P class="p164 ft4">I <SPAN class="ft47">första stycket </SPAN>anges att ett försäkringsföretag ska genomföra en egen risk- och solvensbedömningar.</P>
<P class="p568 ft2"><SPAN class="ft3">Andra stycket </SPAN>handlar om vad som ska bedömas.</P>
<P class="p164 ft2">I <SPAN class="ft3">tredje stycket </SPAN>anges bl.a. att företaget ska ha processer för bedöm- ningen av företagets solvensbehov.</P>
<P class="p164 ft4">I <SPAN class="ft47">fjärde stycket </SPAN>anges att ett försäkringsföretag som använder matchningsjustering, volatilitetsjustering, justerad riskfri räntestruktur vid beräkningen av den bästa skattningen eller tillfälligt avdrag vid beräkningen av de försäkringstekniska avsättningarna, inom ramen för sin egen bedömning av solvensbehov (ORSA), ska göra en bedömning av om företaget lever upp till solvenskapitalkravet såväl med som utan</P>
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<P class="p247 ft4">tillämpning av matchningsjustering, volatilitetsjustering, justerad riskfri räntestruktur eller tillfälligt avdrag vid nämnd beräkning.</P>
<P class="p224 ft2">I <SPAN class="ft3">femte stycket </SPAN>föreskrivs att den egna risk- och solvensbedömningen ska ingå som en integrerad del i ett försäkringsföretags affärsstrategier och beaktas vid företagets strategiska beslut.</P>
<P class="p1392 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 15.7 och 15.7.1.</P>
<P class="p133 ft46">10 kap. 12 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 45.5. i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller regler om när en egen risk- och solvensbedöm- ningen ska göras.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.7.</P>
<P class="p226 ft46">10 kap. 13 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 45.6. i Solvens <NOBR>II-direktivet</NOBR></P>
<P class="p224 ft4">I paragrafen anges att resultatet av varje egen risk- och solvensbedöm- ning ska rapporteras till Finansinspektionen.</P>
<P class="p224 ft2">I 26 § 7 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om rapportering av resultat av den egna risk- och solvensbedömningen enligt förevarande paragraf.</P>
<P class="p1384 ft2">Övervägandena finns i avsnitt 15.7.</P>
<P class="p222 ft46">10 kap. 14 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 46.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen innehåller regler om ett försäkringsföretags system för internkontroll.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 15.8.</P>
<P class="p222 ft46">10 kap. 15 §</P>
<P class="p1368 ft4">Paragrafen genomför artikel 44.4 och 44.5 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller vilka krav som ska ställas på funktionen för</P>
<P class="p26 ft2">riskhantering.</P>
<P class="p224 ft2">I 26 § 8 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vad funktionen för riskhantering enligt förevarande paragraf ska svara för när ett försäkringsföretag fått tillstånd att använda en partiell eller fullständig intern modell.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 15.6.</P>
<P class="p226 ft46">10 kap. 16 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 46.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen regleras vilka uppgifter som funktionen för regelefter- levnad har.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.9.</P>
<P class="p226 ft46">10 kap. 17 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 47 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p227 ft31">Paragrafen innehåller vilka krav som ska ställas på funktionen intern- revision.</P>
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<P class="p164 ft4">Av <SPAN class="ft47">första stycket </SPAN>framgår vad funktionen för internrevision ska göra. Den utvärdering av systemen för internkontroll och andra aspekter av företagsstyrning som funktionen har att utföra ska innefatta en bedöm- ning av dess lämplighet och effektivitet.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>anges att funktionen ska utföra sina uppgifter med opartiskhet och vara oberoende från den verksamhet som utvärderas.</P>
<P class="p164 ft4">Det är styrelsens ansvar att fatta beslut om nödvändiga åtgärder och att se till att dessa åtgärder utförs.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 15.10.</P>
<P class="p222 ft46">10 kap. 18 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 48 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I <SPAN class="ft47">första stycket </SPAN>anges vilka uppgifter som ett försäkringsföretags aktuariefunktion ska ha.</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket </SPAN>införs särskilda behörighetskrav för den som ska ansvara för eller utföra uppgifter i aktuariefunktionen.</P>
<P class="p164 ft2">Av <SPAN class="ft3">tredje stycket </SPAN>följer att Finansinspektionen får i ett enskilt fall besluta om undantag från villkoren för behörighet för den som ansvarar för eller utför uppgifter i aktuariefunktionen och från kravet på att upprätta en aktuariefunktion. Ett sådant beslut förutsätter att försäkringsföretaget har beviljats undantag enligt 1 kap. 19 eller 19 b § och därmed inte omfattas av Solvens <NOBR>II-direktivet</NOBR> (se även författningskommentaren till 1 kap. 19 §).</P>
<P class="p138 ft2">I 26 § 9 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om villkor för behörighet för den som ska ansvara för eller utföra uppgifter i aktuariefunktionen enligt förevarande paragraf.</P>
<P class="p1393 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 15.11.</P>
<P class="p203 ft46">10 kap. 19 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 49.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">Paragrafen innehåller den grundläggande bestämmelsen om uppdrags- avtal.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 15.12.</P>
<P class="p222 ft46">10 kap. 20 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 49.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1394 ft4">I paragrafen anges när uppdrag enligt 19 § inte får ingås. Övervägandena finns i avsnitt 15.12.</P>
<P class="p119 ft46">10 kap. 21 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 49.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen regleras ett försäkringsföretags anmälningsskyldighet avseende operativ verksamhet eller funktioner som är av väsentlig betydelse.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 15.12.</P>
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<P class="p26 ft2">Prop. 2015/16:9</P>
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<P class="p26 ft46">10 kap. 22 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 38.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen finns bestämmelser om vilka åtgärder som ett försäkrings- företag som ingår ett uppdragsavtal enligt 19 § ska vidta.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.12.</P>
<P class="p222 ft46">10 kap. 23 §</P>
<P class="p1349 ft4">I paragrafen finns bestämmelser om försäkringstekniska riktlinjer och beräkningsunderlag. Dessa riktlinjer kompletterar de styrdokument som ett försäkringsföretag ska upprätta och följa enligt Solvens <NOBR>II-direktivet</NOBR> (se 2 §).</P>
<P class="p224 ft2">I 26 § 10 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i försäkringstekniska riktlinjer och beräkningsunderlag enligt förevarande paragraf.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 15.3.</P>
<P class="p226 ft46">10 kap. 24 §</P>
<P class="p247 ft2">I paragrafen finns bestämmelser om riktlinjer för hantering av intresse- konflikter. Dessa riktlinjer kompletterar de styrdokument som ett försäkringsföretag ska upprätta och följa enligt Solvens <NOBR>II-direktivet</NOBR> (se 2 §).</P>
<P class="p223 ft4">I 26 § 11 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka uppgifter som riktlinjer för hantering av intressekonflikter ska omfatta enligt förevarande paragraf.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 15.3.</P>
<P class="p222 ft46">10 kap. 25 §</P>
<P class="p1395 ft4">I paragrafen slås fast att styrelsens ansvar för riktlinjerna. Överväganden finns i avsnitt 15.3.</P>
<P class="p119 ft46">10 kap. 26 §</P>
<P class="p285 ft4">I paragrafen bemyndigas regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter av nämnd omfattning.</P>
<P class="p1346 ft2">Med stöd av bemyndigandena möjliggörs föreskrifter som genomför artiklarna 44.5, 45.6 och 48.2.</P>
<P class="p482 ft2">Paragrafen har justerats med beaktande av <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p1354 ft46">11 kap. Associationsrättsliga bestämmelser för försäkringsaktiebolag</P>
<P class="p437 ft46">11 kap. 6 §</P>
<P class="p1396 ft4">Ändringen är en följd av att det nuvarande kravet i 8 kap. 4 § om att ett försäkringsföretag ska upprätta och följa placeringsriktlinjer slopas.</P>
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<P class="p26 ft46">16 kap. Offentliggörande</P>
<P class="p437 ft46">16 kap. 1 §</P>
<P class="p1397 ft4">Paragrafen genomför artikel 51.1 första stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om när ett försäkringsföretag ska</P>
<P class="p1398 ft31">offentliggöra en solvens- och verksamhetsrapport. Övervägandena finns i avsnitt 16.3.</P>
<P class="p133 ft46">16 kap. 2 §</P>
<P class="p1111 ft4">I paragrafen genomförs delvis artikel 51.1 andra stycket samt artiklarna 51.1 a (som införs genom artikel 2.13 a i omnibus <NOBR>II-direktivet)</NOBR> och 53.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">I paragrafen regleras vad en solvens- och verksamhetsrapport ska innehålla.</P>
<P class="p164 ft2">Rapporten ska, enligt <SPAN class="ft3">första stycket</SPAN>, innehålla en beskrivning av den verksamhet som företaget bedriver, hur bolagets resultat har utvecklats, vilka företagsstyrningssystem som används samt en beskrivning där varje riskkategori behandlas separat av riskexponering, riskkoncentration, riskreducering och riskkänslighet (riskprofil). Även vilka värderings- metoder för solvensändamål som används ska beskrivas. Rapporten ska också innehålla uppgifter om företagets solvenssituation.</P>
<P class="p244 ft4"><SPAN class="ft47">Andra stycket </SPAN>innehåller krav på särskild information i solvens- och verksamhetsrapporten för ett försäkringsföretag som använder matchnings- eller volatilitetsjustering.</P>
<P class="p164 ft2">Enligt <SPAN class="ft3">tredje stycket </SPAN>får ett försäkringsföretag helt eller delvis lämna de uppgifter som ska offentliggöras i rapporten genom hänvisning till uppgifter som företaget offentliggjort för att uppfylla andra rättsliga eller administrativa krav, om dessa uppgifter är likvärdiga både till art och till omfattning.</P>
<P class="p164 ft2">I 9 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i solvens- och verksamhetsrapporten enligt förevarande paragraf. Bemyndigandet omfattar även genomförandet av artikel 51.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p204 ft2">Övervägandena finns i avsnitt 16.4 och 16.5.</P>
<P class="p222 ft46">16 kap. 3 §</P>
<P class="p1367 ft4">Paragrafen genomför artikel 53.1, 53.2 och 53.4 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller undantag från kravet på offentliggörande av</P>
<P class="p26 ft2">vissa uppgifter i solvens- och verksamhetsrapporten.</P>
<P class="p164 ft2">I <SPAN class="ft3">första stycket </SPAN>beskrivs i vilka situationer ett försäkringsföretag efter beslut av Finansinspektionen kan ges undantag från att offentliggöra vissa uppgifter som ska finnas med i solvens- och verksamhetsrapporten. Anledning till att det ska finnas möjlighet att undanta viss information är att företagen kan bryta mot tystnadsplikt och även få konkurrens- nackdelar genom att redovisa viss information. Undantag från offentlig- görande kan dock aldrig ske när det gäller uppgifter om ett företags solvenssituation. Det finns inte heller någon möjlighet att ge undantag för sådana uppgifter som ska lämnas enligt 2 § andra stycke eftersom sådan möjlighet saknas enligt direktivet – ett förtydligande som har efterfrågats av <SPAN class="ft3">Lagrådet</SPAN>.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">607</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_608">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">608</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft4">Om företaget fått tillstånd av tillsynsmyndigheten att undanta vissa uppgifter från offentliggörande, ska enligt <SPAN class="ft47">andra stycket </SPAN>skälen till detta anges i rapporten.</P>
<P class="p224 ft2">I 9 § 2 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i en ansökan om undantag från kravet på offentliggörande enligt förevarande paragraf.</P>
<P class="p1399 ft2">Övervägandena finns i avsnitt 16.7.</P>
<P class="p222 ft46">16 kap. 4 §</P>
<P class="p1368 ft4">Paragrafen genomför delvis artikel 54.1 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen reglerar krav på uppdateringar av tidigare offentliggjorda</P>
<P class="p26 ft2">uppgifter om solvenskapitalkravet inte är uppfyllt.</P>
<P class="p1400 ft2">I <SPAN class="ft3">första stycket </SPAN>ställs krav på att försäkringsföretaget omedelbart ska uppdatera tidigare offentliggjorda uppgifter i solvens- och verksamhets- rapporten om solvenskapitalkravet inte är uppfyllt, underskottet är betydande och Finansinspektionen inte har erhållit en realistisk åtgärds- plan inom viss tid. Enligt <SPAN class="ft3">andra stycket </SPAN>ska försäkringsföretaget uppdatera tidigare offentliggjorda uppgifter, om Finansinspektionen har ansett att en åtgärdsplan är realistisk men ett underskott inte har korrigerats inom viss tid. Samtidigt ska företaget offentliggöra en förklaring av orsakerna till det kvarvarande underskottet, följderna av detta, vilka korrigerande åtgärder som har vidtagits av företaget och vilka ytterligare korrigerande åtgärder som planeras.</P>
<P class="p1069 ft2">Övervägandena finns i avsnitt 16.8.1.</P>
<P class="p226 ft46">16 kap. 5 §</P>
<P class="p26 ft2">Paragrafen genomför delvis artikel 54.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">I paragrafen preciseras vilka uppgifter som ett försäkringsföretag, under vissa förutsättningar och på begäran av Finansinspektionen, ska offentliggöra.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 16.8.1.</P>
<P class="p222 ft46">16 kap. 6 §</P>
<P class="p1368 ft4">Paragrafen genomför delvis artikel 54.1. i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen reglerar krav på uppdateringar om minimikapitalet inte är</P>
<P class="p26 ft2">uppfyllt.</P>
<P class="p224 ft2">I <SPAN class="ft3">första stycket </SPAN>ställs krav på att försäkringsföretaget omedelbart ska uppdatera tidigare offentliggjorda uppgifter i solvens- och verksamhets- rapporten om minimikapitalkravet inte är uppfyllt och Finansinspekt- ionen bedömer att företaget inte kommer att kunna överlämna en realis- tisk finansiell saneringsplan (punkt 1), eller inte har erhållit någon sådan plan inom viss i paragrafen preciserad tid (punkt 2). Enligt <SPAN class="ft3">andra stycket </SPAN>ska försäkringsföretaget uppdatera tidigare offentliggjorda uppgifter om ett underskott inte har korrigerats inom viss tid (trots att Finansinspekt- ionen har ansett att en av företaget upprättad finansiell saneringsplan är realistisk). Samtidigt ska företaget offentliggöra en förklaring av orsa- kerna till det kvarvarande underskottet, följderna av detta, vilka korri- gerande åtgärder som har vidtagits av företaget och vilka ytterligare korrigerande åtgärder som planeras.</P>
<P class="p447 ft2">Övervägandena finns i avsnitt 16.8.2.</P>
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<DIV>
<DIV id="id_1">
<P class="p26 ft46">16 kap. 7 §</P>
<P class="p318 ft2">Paragrafen genomför delvis artikel 54.1. i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">I paragrafen preciseras vilka uppgifter som ett försäkringsföretag, under vissa förutsättningar och på begäran av Finansinspektionen, ska offentliggöra.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 16.8.2.</P>
<P class="p222 ft46">16 kap. 8 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 55 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p246 ft2">Paragrafen innehåller krav på ett försäkringsföretag att upprätta lämpliga informations- och rapporteringssystem samt även ha styrdoku- ment som säkerställer att alla uppgifter som offentliggörs fortlöpande är relevanta. Den innehåller även krav på att solvens- och verksamhets- rapporter samt uppdateringar av dessa ska godkännas av försäkringsföre- tagets styrelse innan de offentliggörs.</P>
<P class="p138 ft2">I 9 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i informations- och rapporteringssystem och styrdokument enligt förevarande paragraf.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 16.8.3.</P>
<P class="p222 ft46">16 kap. 9 §</P>
<P class="p1111 ft4">I paragrafen bemyndigas regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter i vissa frågor som hör till kapitlet.</P>
<P class="p244 ft4">Den <SPAN class="ft47">tredje punkten </SPAN>har justerats, efter påpekande från <SPAN class="ft47">Lagrådet</SPAN>, i syfte att klarlägga att bemyndigandet avser de formella krav som en ansökan ska innehålla.</P>
<P class="p228 ft46">17 kap. Tillsyn</P>
<P class="p844 ft4">Kapitlet innehåller bestämmelser om registrering av och tillsyn över försäkringsföretag.</P>
<P class="p164 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att flera av de nya paragraferna som har införts i kapitlet inte handlar om tillsyn i egentlig mening utan om att företagen ska inge olika underrättelser och rapporter till Finansinspektionen. Lagrådet anser därför att paragrafernas placering bör övervägas ytterligare. Vidare anser Lagrådet att rubriksättningen bör ses över. Regeringen delar Lagrådets bedömning och därför har vissa paragrafer flyttats till andra kapitel. Vidare har bestämmelserna om interna modeller samlats under en gemensam rubrik Tillsyn av interna modeller.</P>
<P class="p135 ft46">17 kap. 2 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 29 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen preciseras att Finansinspektionen har tillsyn över försäkringsföretag och tillsynens omfattning.</P>
<P class="p164 ft2">Paragrafens innehåll överensstämmer delvis med nuvarande 14 kap. 2 §.</P>
<P class="p1401 ft4">I <SPAN class="ft47">andra stycket punkt 2 </SPAN>ersätts ordet näringsverksamhet med verksamhet för att anpassa terminologin till den som används i andra lagar på finansmarknadsområdet (15 kap. 1 § bank och finansieringsrörelselagen (2004:297) och 25 kap. 1 § lagen (2007:528)</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">609</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_610">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">610</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">om värdepappersmarknaden). Ändringen är endast språklig. <SPAN class="ft3">Femte punkten </SPAN>är ny och innebär en utvidgning av tillsynen för att täcka in styrdokument som företaget har upprättat och som har sin grund i författningar som reglerar företagets verksamhet. Med detta avses de styrdokument som omfattas av 10 kap. 2 § och de kompletterande riktlinjer som anges i 10 kap. 23 och 24 §§.</P>
<P class="p227 ft4">I <SPAN class="ft47">tredje stycket </SPAN>ersätts ordet ledning med styrning för att utvidga tillsynen över lämplighetskraven till att även omfatta personer som ansvarar för centrala funktioner.</P>
<P class="p224 ft2">Av ett nytt <SPAN class="ft3">fjärde stycket </SPAN>följer att tillsynen ska utgå från en proaktiv och riskbaserad metod.</P>
<P class="p1402 ft4">Paragrafen har justerats med beaktande av <SPAN class="ft47">Lagrådets </SPAN>synpunkter<SPAN class="ft47">. </SPAN>Övervägandena finns i avsnitt 17.2.4.</P>
<P class="p119 ft46">17 kap. 3 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 52 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.14 i omnibus <NOBR>II-direktivet)</NOBR> och artikel 65 a i Solvens II- direktivet (införd genom artikel 2.17 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p1347 ft2">Paragrafen innehåller regler om samarbete och utbyte av information. Ändringen innebär att den skyldighet som nu finns för Finansinspekt- ionen att i sin tillsynsverksamhet samarbeta och utbyta information med behöriga myndigheter och Europeiska kommissionen i den utsträckning som följer av Sveriges medlemskap i Europeiska unionen, utvidgas till</P>
<P class="p1403 ft4">att även omfatta Eiopa. Övervägandena finns i avsnitt 17.3.7.</P>
<P class="p119 ft46">17 kap. 3 a §</P>
<P class="p247 ft2">Paragrafen genomför artiklarna 33, 38, 155 och 158 i Solvens II- direktivet.</P>
<P class="p1399 ft2">Paragrafen innehåller bestämmelser om tvistlösning.</P>
<P class="p224 ft2">Av paragrafen framgår att Finansinspektionen får hänskjuta frågor som rör ett förfarande av en annan behörig myndighet till Eiopa för tvistlösning när det gäller tillsyn över ett försäkringsföretags filialer i en annan medlemsstat, kontroll av information och överträdelse av beslut om rättelse.</P>
<P class="p223 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att formuleringen ”ett förfarande av” bör klargöras. Av artikel 19 i förordningen om inrättandet av Eiopa följer att om en behörig myndighet har invändningar mot en annan medlemsstats behöriga myndighets förfarande får Eiopa bistå myndigheterna med att nå fram till en överenskommelse. Den nu föreslagna bestämmelsen syftar till att ge Finansinspektionen möjlighet att hänskjuta ärendet till Eiopa om tillsynsmyndigheten i värdlandet inte kan eller vill medverka till exempelvis en platsundersökning enligt artikel 33. En motsvarande formulering infördes i samband med genomförandet av det s.k. omnibus <NOBR>I-direktivet</NOBR> i bl.a. 6 kap. 4 § lagen (2014:968) om särskild tillsyn över kreditinstitut och värdepappersbolag samt 23 kap. 5 a § lagen (2007:528) om värdepappersmarknaden (prop. 2011/12:70).</P>
<P class="p1010 ft2">Övervägandena finns i avsnitt 17.4.</P>
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</DIV>
</DIV>
<DIV id="page_611">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">17 kap. 7 §</P>
<P class="p1404 ft4">Paragrafen genomför artikel 38 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller regler om platsundersökning.</P>
<P class="p164 ft2">Av paragrafen framgår i ett nytt <SPAN class="ft3">andra stycke </SPAN>att Finansinspektionen får – förutom hos försäkringsföretag – genomföra en undersökning hos ett företag som har fått i uppdrag av ett försäkringsföretag att utföra vissa funktioner eller verksamheter, om det behövs för tillsynen av försäk- ringsföretaget.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 17.3.5.</P>
<P class="p222 ft46">17 kap. 7 a §</P>
<P class="p1111 ft4">Paragrafen genomför delvis artikel 77b.2 i Solvens <NOBR>II-direktivet</NOBR> (införd genom artikel 2.23 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">I paragrafen behandlas vilka åtgärder som ska vidtas vid bristande efterlevnad av villkoren för användning av matchningsjustering.</P>
<P class="p482 ft2">Överväganden finns i avsnitt 17.6.2.</P>
<P class="p226 ft46">17 kap. 8 §</P>
<P class="p1212 ft31">Ändringen i <SPAN class="ft55">första stycket </SPAN>är en ren följdändring till att nuvarande 6 § ska betecknas 7 §.</P>
<P class="p203 ft46">17 kap. 12 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 72 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Av paragrafen framgår i en ny <SPAN class="ft3">punkt 4 </SPAN>i <SPAN class="ft3">första stycket </SPAN>att de nu gällande reglerna om revisors och särskild granskares rapporterings- skyldighet kompletteras med skyldighet för dessa att genast rapportera till Finansinspektionen, om han eller hon vid fullgörandet av sitt uppdrag i ett försäkringsföretag får kännedom om förhållanden som kan innebära att företaget brister eller har brustit i uppfyllandet av solvens- eller minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 6.4 och 17.5.</P>
<P class="p222 ft46">17 kap. 16 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 34.4 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft4">Paragrafen innehåller regler om krav på en redogörelse för ändrade ekonomiska förhållanden.</P>
<P class="p1405 ft31">Rubriken till paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.3.1.</P>
<P class="p133 ft46">17 kap. 17 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 84 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p131 ft4">Paragrafen innehåller bestämmelser om tillsyn över de försäkrings- tekniska avsättningarna.</P>
<P class="p1405 ft31">Rubriken till paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.6.1.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">611</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_612">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">612</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">17 kap. 18 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 112.7 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller regler om kompletterande beräkning av solvens- kapitalkravet vid användande av en intern modell.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 17.7.1.</P>
<P class="p222 ft46">17 kap. 19 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 118.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om handlingsplan vid bristande uppfyllande av kraven för att få använda en intern modell.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 17.7.2.</P>
<P class="p1354 ft46">17 kap. 20 §</P>
<P class="p416 ft2">Paragrafen genomför artikel 118 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen innehåller regler om beräkning enligt standardformeln vid bristande genomförande av plan.</P>
<P class="p1406 ft31">Paragrafen har justerats med i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.7.2.</P>
<P class="p133 ft46">17 kap. 21 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 122.4 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om verifiering och kontroll av en intern modell.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 17.7.1.</P>
<P class="p222 ft46">17 kap. 22 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 110 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">I paragrafen finns bestämmelser om möjlighet för Finansinspektionen att under vissa omständigheter besluta att ett försäkringsföretag ska använda företagsspecifika parametrar vid beräkning av solvenskapital- kravet.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 17.10.2.</P>
<P class="p222 ft46">17 kap. 23 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 119 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen innehåller regler om beräkning enligt en fullständig eller partiell modell i stället för med standardformeln.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 17.10.3.</P>
<P class="p222 ft46">17 kap. 24 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 37.1 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.8 a och b i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft4">Av paragrafen framgår i vilka fall Finansinspektionen får besluta om kapitaltillägg.</P>
<P class="p1385 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.10.4.</P>
<P class="p133 ft46">17 kap. 25 §</P>
<P class="p1060 ft31">Paragrafen genomför artikel 37.2 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.8 a och b i omnibus <NOBR>II-direktivet).</NOBR></P>
</DIV>
</DIV>
</DIV>
<DIV id="page_613">
<DIV>
<DIV id="id_1">
<P class="p1407 ft4">Av paragrafen framgår hur ett kapitaltillägg ska beräknas. Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.10.4.</P>
<P class="p225 ft46">17 kap. 26 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 37.5 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Av paragrafen framgår hur ett försäkringsföretags solvenskapitalkrav ska beräknas efter ett beslut om kapitaltillägg.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 17.10.4.</P>
<P class="p222 ft46">17 kap. 27 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 37.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Av paragrafen framgår att Finansinspektionen vid beslut om vissa kapitaltillägg enligt 24 § även ska förelägga försäkringsföretaget att vidta åtgärder för att avhjälpa de brister som har föranlett kapitaltillägget.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 17.10.4.</P>
<P class="p226 ft46">17 kap. 28 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 37.4 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om återkommande omprövningar av beslut om kapitaltillägg.</P>
<P class="p1408 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter<SPAN class="ft55">. </SPAN>Övervägandena finns i avsnitt 17.10.4.</P>
<P class="p203 ft46">17 kap. 30 §</P>
<P class="p318 ft2">Paragrafen innehåller föreskriftsbemyndiganden.</P>
<P class="p291 ft4">Paragrafen ändras eftersom de nuvarande reglerna om förhandsgransk- ning av interna modeller tas bort. Vidare utvidgas bemyndigandet för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplysningar ett försäkringsföretag ska lämna till Finansinspektionen till att även omfatta när och hur dessa upplysningar ska lämnas.</P>
<P class="p135 ft46">18 kap. Ingripanden</P>
<P class="p923 ft2">Kapitlet innehåller bestämmelser om Finansinspektionens möjligheter att ingripa mot försäkringsföretag. Kapitlet inleds med bestämmelser som reglerar när och hur Finansinspektionen ska ingripa samt avstå från att ingripa. Kapitlet justeras och kompletteras för genomförandet av Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p132 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att flera av de nya paragraferna som har införts i kapitlet inte har karaktär av ingripande- eller sanktionsbestämmelser utan innehåller t.ex. handlingsregler för företagen. Lagrådet anser därför att paragrafernas placering bör övervägas ytterligare. Regeringen delar denna bedömning och bestämmelser som får anses vara handlingsregler för företagen har därför flyttats till 8 kap. Vidare har rubriker omformulerats eller slopats.</P>
<P class="p135 ft46">18 kap. 1 §</P>
<P class="p1212 ft31">Av paragrafen framgår när Finansinspektionen ska ingripa mot försäk- ringsföretag.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">613</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_614">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">614</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2">Bestämmelserna i punkterna <NOBR>1–3</NOBR> motsvarar i huvudsak nuvarande 16 kap. 1 §. Finansinspektionens möjligheter att ingripa när det gäller ett försäkringsföretags åsidosättande av skyldigheterna enligt sina egna styrdokument har utvidgats till att avse samtliga styrdokument som har sin grund i författningar som reglerar företagets verksamhet. Likaledes ska Finansinspektionen ingripa om styrdokumenten inte längre är tillfredsställande med hänsyn till omfattningen och arten av företagets verksamhet.</P>
<P class="p252 ft4">Med styrdokument avses inte bara sådana dokument som avses i 10 kap. 2 § utan även de kompletterande riktlinjer som anges i 10 kap. 23 och 24 §§.</P>
<P class="p224 ft2">Vidare ersätts ordet näringsverksamhet med verksamhet i första punkten för att anpassa terminologi till den som används i andra lagar på finansmarknadsområdet, se 15 kap. 1 § bank och finansieringsrörelselagen (2004:297) och 25 kap. 1 § lagen (2007:528) om värdepappersmarknaden. Ändringen är endast språklig.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 17.9.1.</P>
<P class="p222 ft46">18 kap. 2 §</P>
<P class="p1349 ft4">Av paragrafen, som motsvarar nuvarande 16 kap. 2 §, framgår hur Finansinspektionen får ingripa. En paragrafhänvisning i <SPAN class="ft47">första stycket </SPAN>är ändrad.</P>
<P class="p26 ft2">Övervägandena finns i avsnitt 17.9.1.</P>
<P class="p222 ft46">18 kap. 4 §</P>
<P class="p1368 ft4">Paragrafen genomför artikel 138.2 och 138.3 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om åtgärdsplan vid bristande</P>
<P class="p26 ft2">uppfyllelse av solvenskapitalkravet.</P>
<P class="p224 ft2">Av paragrafens <SPAN class="ft3">första stycke 1 </SPAN>framgår att ett försäkringsföretag som inte uppfyller solvenskapitalkravet ska upprätta en åtgärdsplan. En sådan måste ges in till Finansinspektionen för godkännande inom två månader från dagen då bristen i solvenskapitalkravet konstaterades. Regeringen eller den myndighet som regeringen bestämmer får med stöd av bemyndigandet i 28 §, meddela närmare föreskrifter om vilket innehåll som en åtgärdsplan enligt stadgandet ska ha (jfr artikel 142.1).</P>
<P class="p223 ft2">Av paragrafens <SPAN class="ft3">första stycke 2 </SPAN>framgår att Finansinspektionen ska förelägga försäkringsföretaget att vidta nödvändiga åtgärder för att inom sex månader från dagen för bristens konstaterande åter uppfylla solvenskapitalkravet. Detta ska göras antingen genom att företaget återupprättar den tidigare nivån på den medräkningsbara kapitalbas som täcker solvenskapitalkravet eller genom att företaget gör reduceringar i sin riskprofil.</P>
<P class="p252 ft4">Om så är lämpligt får Finansinspektionen, enligt <SPAN class="ft47">andra stycket</SPAN>, förlänga tidsfristen med tre månader.</P>
<P class="p1385 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.11.1 och 17.11.2.</P>
<P class="p225 ft46">18 kap. 5 §</P>
<P class="p1060 ft31">Paragrafen genomför artikel 138.4 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.36 i omnibus <NOBR>II-direktivet).</NOBR></P>
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</DIV>
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<DIV id="page_615">
<DIV>
<DIV id="id_1">
<P class="p164 ft4">Paragrafen innehåller regler om förlängd tidsfrist vid exceptionella förhållanden.</P>
<P class="p164 ft2">Av paragrafens <SPAN class="ft3">första stycke </SPAN>framgår att Finansinspektionen får för- länga tidsfristen i 4 § 2 ytterligare (längst sju år), om Eiopa har meddelat att det föreligger exceptionella förhållanden och dessa förhållanden och dessa förhållanden påverkar ett försäkringsföretag som är föremål för åtgärder enligt 4 §. Vid en sådan förlängning måste det berörda försäkringsföretaget enligt <SPAN class="ft3">andra stycket </SPAN>sända in en lägesrapport var tredje månad. I en sådan rapport ska företaget redogöra för vilka åtgärder som företaget vidtagit samt lämna uppgifter om hur arbetet fortskrider i syfte att på ovan nämnda sätt åter uppnå solvenskapitalkravet.</P>
<P class="p138 ft2">I paragrafens <SPAN class="ft3">tredje stycke </SPAN>anges att Finansinspektionen ska besluta att den förlängda tidsfristen enligt första stycket ska upphöra att gälla om det av den ingivna rapporten framgår att företaget inte haft någon framgång i arbetet med att åter uppfylla solvenskapitalkravet. Det ställs således krav på att väsentliga framsteg kan påvisas avseende solvenskapitalkravets uppfyllande från den dag då bristande solvenskapital konstaterades till den dag då lägesrapporten gavs in. I annat fall ska den förlängda tidsfristen upphöra att gälla.</P>
<P class="p1409 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 17.11.3.</P>
<P class="p133 ft46">18 kap. 6 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 308 e i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Av paragrafen framgår att Finansinsektionen ska förelägga ett försäkringsföretag att vidta nödvändiga åtgärder för att säkerställa att företaget kan uppfylla solvenskapitalkravet utan tillämpning av en tillfälligt justerad riskfri räntestruktur eller ett tillfälligt avdrag vid beräkningarna av de försäkringstekniska avsättningarna senast den 1 januari 2032 och att inom två månader från dagen för bristens konstaterande överlämna en plan för infasning till inspektionen. Företaget ska lämna en lägesrapport till Finansinspektionen.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 24.2.15.</P>
<P class="p226 ft46">18 kap. 7 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 308 e i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Av paragrafen framgår att Finansinspektionen ska återkalla ett tillstånd att använda en tillfälligt justerad riskfri räntestruktur eller ett tillfälligt avdrag vid beräkningarna av de försäkringstekniska avsättningarna om lägesrapporten enligt 6 § visar att företaget inte kommer att kunna uppfylla solvenskapitalkravet senast den 1 januari 2032.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 24.2.15.</P>
<P class="p222 ft46">18 kap. 8 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 139.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p291 ft4">Av paragrafen framgår att ett försäkringsföretag som inte uppfyller minimikapitalkravet, eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, ska föreläggas att komma in med en finansiell saneringsplan.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">615</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_616">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">616</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2">En finansiell saneringsplan ska vara kortfristig och realistisk samt ges in till Finansinspektionen inom en månad från dagen då bristen i minimikapitalkravet konstaterades. Saneringsplanen ska godkännas av Finansinspektionen och innehålla de åtgärder som ska vidtas för att försäkringsföretaget inom tre månader åter ska uppfylla minimikapital- kravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §.</P>
<P class="p252 ft4">Regeringen eller den myndighet som regeringen bestämmer får med stöd av bemyndigandet i 28 § meddela närmare föreskrifter om vilket innehåll som en finansiell saneringsplan enligt stadgandet ska ha (jfr artikel 142.1).</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 17.12.1.</P>
<P class="p222 ft46">18 kap. 10 §</P>
<P class="p1349 ft4">Paragrafen motsvarar i huvudsak nuvarande 16 kap. 7 § och genomför artiklarna 138.5 och 139.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Av paragrafen framgår att Finansinspektionen i vissa specifika fall får begränsa ett försäkringsföretags förfoganderätt eller förbjuda företaget att förfoga över sina tillgångar.</P>
<P class="p224 ft2">Bestämmelsen möjliggör för Finansinspektionen att i likhet med nuvarande 16 kap. 7 § kunna ingripa då ett försäkringsföretag inte uppfyller kapitalkraven. För det fall ett företag inte uppfyller minimi- kapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b §, krävs inga ytterligare förutsättningar för ett ingripande i enlighet med paragrafen. I de fall som ett företag inte uppfyller solvenskapitalkravet måste det dessutom föreligga särskilda omständigheter som ger tillsynsmyndigheten anledning att befara att företagets finansiella ställning kommer att försämras ytterligare för att en förfoganderättsinskränkning enligt paragrafen ska vara möjlig.</P>
<P class="p1069 ft2">Övervägandena finns i avsnitt 17.13.</P>
<P class="p226 ft46">18 kap. 11 §</P>
<P class="p1410 ft4">Paragrafen genomför inte någon artikel i Solvens <NOBR>II-direktivet-direktivet.</NOBR> Paragrafen innehåller bestämmelser om återkallelse av tillstånd. Ändringen i <SPAN class="ft47">första stycket </SPAN>innebär att återkallelse ska ske även på den</P>
<P class="p247 ft2">grunden att en person som ansvarar för en central funktion i ett försäkringsföretag inte uppfyller lämplighetskraven.</P>
<P class="p224 ft2">Ändringen i <SPAN class="ft3">andra stycket </SPAN>innebär att Finansinspektionen, i stället för att återkalla tillståndet, får besluta att även den som ansvarar för en central funktion inte längre får kvarstå i sin befattning och då förordna en ersättare för denna</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 7.1.</P>
<P class="p226 ft46">18 kap. 12 §</P>
<P class="p247 ft4">Paragrafen motsvarar nuvarande 16 kap. 9 § 1, 3 och 5, och genomför artikel 144.1 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafens nuvarande andra och fjärde punkter flyttas oförändrade till 13 §.</P>
<P class="p224 ft31">Av paragrafen framgår i vilka fall Finansinspektionen <SPAN class="ft55">ska </SPAN>återkalla ett försäkringsföretags tillstånd.</P>
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<DIV>
<DIV id="id_1">
<P class="p164 ft2">Paragrafen är anpassad till Solvens <NOBR>II-regelverket</NOBR> genom att Finansin- spektionen åläggs att återkalla ett försäkringsföretags tillstånd om före- taget inte uppfyller minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b § och den finansiella saneringsplanen är uppenbart otillräcklig. Dessutom ska inspektionen återkalla tillståndet för ett försäkringsföretag som inte inom tre månader från den tidpunkt då företaget inte längre uppfyllde minimikapitalkravet eller ett kapitalkrav som ska uppfyllas av ett företag som har beviljats undantag enligt 1 kap. 19 eller 19 b § inte vidtagit åtgärderna i en godkänd finansiell saneringsplan.</P>
<P class="p447 ft2">Övervägandena finns i avsnitt 17.14.</P>
<P class="p222 ft46">18 kap. 13 §</P>
<P class="p1111 ft4">Paragrafen motsvarar nuvarande 16 kap. 9 § 2 och 4 och 10 § samt genomför artiklarna 141 och 144.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Av paragrafen framgår när Finansinspektionen <SPAN class="ft47">får </SPAN>återkalla ett försäkringsföretags tillstånd.</P>
<P class="p164 ft2"><SPAN class="ft3">Andra punkten </SPAN>i <SPAN class="ft3">första stycket </SPAN>är flyttad från nuvarande 9 § 2 och <SPAN class="ft3">tredje punkten </SPAN>från 9 § 4.</P>
<P class="p164 ft2">I en ny <SPAN class="ft3">punkt 4 </SPAN>i <SPAN class="ft3">första stycket </SPAN>införs en bestämmelse om att ett försäkringsföretags tillstånd får återkallas, om företaget inte inom de tidsfrister som anges i 4 § andra stycket och 5 § har vidtagit de åtgärder för att åter uppfylla solvenskapitalkravet som finns angivna i en godkänd åtgärdsplan, eller i annat fall allvarligt åsidosätter gällande bestämmelser för verksamheten.</P>
<P class="p1411 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 17.14.</P>
<P class="p133 ft46">18 kap. 15 §</P>
<P class="p923 ft4">Paragrafen innehåller ändrade hänvisningar. Anmälningsskyldigheten vad gäller Eiopa ändras nu vid genomförandet av omnibus <NOBR>II-direktivet</NOBR> till en anmälan till Eiopa utan inskränkning i fråga om verksamheten.</P>
<P class="p133 ft46">18 kap. 28 §</P>
<P class="p318 ft2">Paragrafen genomföra artikel 142.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Paragrafen innehåller bemyndiganden för regeringen eller den myndig- het som regeringen bestämmer att meddela föreskrifter om innehållet i en åtgärdsplan då solvenskapitalkravet hos ett försäkringsföretag inte är uppfyllt samt om innehållet i en finansiell saneringsplan då ett försäk- ringsföretag inte uppfyller minimikapitalkravet. Den motsvarar – i den del den avser finansiell saneringsplan – nuvarande 16 kap 26 §.</P>
<P class="p1363 ft2">Övervägandena finns i avsnitt 17.16.</P>
<P class="p453 ft46">19 kap. Grupptillsyn</P>
<P class="p924 ft2">Kapitlet innehåller regler om den särskilda tillsyn som ska utövas över försäkringsföretag som ingår i en grupp (grupptillsyn). Reglernas syfte är att säkerställa att skyddet för försäkringstagarna inte försämras till följd av koncernstrukturen hos en försäkringsgivare. Detta kapitel innehåller de materiella bestämmelserna om grupptillsynen. I 1 kap. finns en rad</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">617</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_618">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">618</P>
</DIV>
<DIV id="id_2">
<P class="p285 ft4">definitioner som har betydelse för gruppreglerna, bl.a. definieras där begreppen tillsynskollegium och ägarintresse.</P>
<P class="p1346 ft2">Enligt <SPAN class="ft3">Lagrådet </SPAN>försvåras möjligheten att få en överblick över hur grupptillsynen är tänkt att fungera av att centrala bestämmelser blandas med olika särregleringar. Efter de inledande 16 paragraferna, som väsentligen har generell innebörd, kommer ett avsnitt med rubriken ”Nationell undergrupptillsyn”, omfattande <NOBR>17–26</NOBR> §§, som reglerar en särskild ordning som medlemsstaterna har möjlighet att införa (s. 383 ff. i remissen). Under rubriken ”Tillsyn över vissa grupper med centraliserad riskhantering – särskild tillsynsordning” finns paragraferna <NOBR>50–71.</NOBR> Dessa avser ett särskilt samrådsförfarande mellan tillsynsmyndigheter (lagrådsremissen s. 415 ff.). Därefter, från och med 72 §, synes kapitel 19 återgå till huvudregleringen avseende grupp- tillsyn.</P>
<P class="p1075 ft4">Enligt Lagrådets mening bör övervägas om sådana delar av kapitlet som nu har nämnts kan skiljas ut från den generella regleringen och t.ex. bilda egna kapitel i lagen.</P>
<P class="p224 ft2">Lagrådet anser vidare att rubriksättningen i kapitlet är olämplig. Som exempel på olämplig rubriksättning nämns bl.a. följande:</P>
<P class="p1061 ft2"><SPAN class="ft22">–</SPAN><NOBR><SPAN class="ft150">6–10</SPAN></NOBR> §§ avser grupptillsynsmyndigheten och hur en sådan utses. Före vardera av <NOBR>6–9</NOBR> §§ finns en kortare eller längre huvudrubrik, alla på samma nivå.</P>
<P class="p1061 ft2"><SPAN class="ft22">–</SPAN><SPAN class="ft150">Huvudrubriken ”Gruppsolvens” omfattar </SPAN><NOBR>27–40</NOBR> §§, och i stort sett alla paragrafer har sin egen underrubrik, alla på samma nivå. Bland dessa finns emellertid ett antal paragrafer, <NOBR>34–39</NOBR> §§, som samtliga synes avse ett specialfall, nämligen användning av s.k. interna modeller.</P>
<P class="p1412 ft4"><SPAN class="ft22">–</SPAN><SPAN class="ft149">Efter 40 § finns ett antal paragrafer, </SPAN><NOBR>41–45</NOBR> §§, som också synes avse aspekter på frågor om gruppsolvens, men som var och en försetts med</P>
<P class="p1121 ft2">en egen huvudrubrik.</P>
<P class="p224 ft2">Lagrådet anser sammanfattningsvis att den föreslagna regleringen i 19 kap. innehåller sådana brister och oklarheter att den, innan den kan läggas till grund för lagstiftning, måste omarbetas grundligt</P>
<P class="p224 ft2">Regeringen delar Lagrådets synpunkter i fråga om placeringen av bestämmelserna i kapitlet och har därför brutit ut särbestämmelser från mera centrala bestämmelser (genom att lägga bestämmelserna om nationell grupptillsyn och särskild tillsynsordning i slutet av kapitlet). Regeringen delar även Lagrådets synpunkter i fråga om rubriksättningen och har justerat den i allt väsentligt i enlighet med vad Lagrådet anfört.</P>
<P class="p227 ft4">Dessa justeringar innebär en avsevärt förbättrad struktur inom kapitlet och det finns därför, enligt regeringens mening, inte behov av att bryta ur särregleringen på så sätt att den bildar egna kapitel i lagen.</P>
<P class="p224 ft2">Genom de ändringar som nu görs i kapitlet vad gäller de materiella bestämmelserna, rubriksättningen och placeringen av bestämmelserna anser regeringen att Lagrådets påpekande, att kapitlet måste omarbetas grundligt, har tillgodosetts.</P>
<P class="p223 ft4">Lagrådet anför också följande. I 19 kap. <NOBR>77–80</NOBR> §§ finns bestämmelser om upplysningsskyldighet för försäkringsföretag och om vissa tillsynsbefogenheter för Finansinspektionen. Tidigare var kapitlet om försäkringsgrupper (9 kap.) placerat före kapitlen om tillsyn (14 kap.) och ingripanden (16 kap.) i lagen. Enligt lagförslaget ska gruppkapitlet</P>
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<DIV id="page_619">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">nu komma efter dessa kapitel (vilka enligt förslaget ska ha nummer 17 och 18). I den fortsatta beredningen bör belysas hur bestämmelserna i <NOBR>17–19</NOBR> kap. förhåller sig till varandra och i vilken utsträckning bestämmelserna i <NOBR>17–18</NOBR> kap. är tillämpliga även på de frågor som behandlas i 19 kap.</P>
<P class="p1373 ft2">Regeringen vill med anledning av Lagrådets synpunkter, såvitt gäller förhållandet mellan bestämmelserna i 17 och 19 kap. peka på det som sägs i avsnitt 18.1.3. Där förklaras bl.a. att grupptillsynen utgör ett komplement till den tillsyn som ska ske med avseende på de enskilda försäkringsföretagen individuellt. Ett försäkringsföretag som ska underkastas grupptillsyn ska alltså även stå under tillsyn som enskilt institut. När det gäller förhållandet mellan bestämmelserna i 18 och 19 kap. så finns särskilda ingripandebestämmelser i 19 kap. som gäller för bl.a. försäkringsföretag som ingår i en grupp. När det sedan gäller frågan i vilken utsträckning bestämmelserna i 17 och 18 kap. är tillämpliga även på de frågor som behandlas i 19 kap. så anges det ibland i 19 kap. att vissa bestämmelser i 17 och 18. kap. ska gälla, se t.ex. 19 kap. 28 §.</P>
<P class="p421 ft46">19 kap. 1 §</P>
<P class="p1111 ft4">Genom paragrafen genomförs definitionen av grupp i artikel 212.1 c i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.1.1.</P>
<P class="p222 ft46">19 kap. 2 §</P>
<P class="p1111 ft2">Genom paragrafen genomförs delvis artikel 213.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.2. i Europaparlamentets och rådets direktiv 2011/89/EU av den 16 november 2011 om ändring av direktiven 98/78/EG, 2002/87/EG och 2009/138/EG vad gäller extra tillsyn över finansiella enheter i ett finansiellt konglomerat [direktiv 2011/89/EU]). Genom paragrafen får även artiklarna 213.1 och 214.1 i Solvens <NOBR>II-direktivet</NOBR> anses genomförda.</P>
<P class="p291 ft4">I paragrafen anges de olika fall i vilka grupptillsyn ska utövas. Grupptillsynen är olika omfattande beroende på hur en grupp ser ut.</P>
<P class="p164 ft2">Paragrafens <SPAN class="ft3">första stycke </SPAN>anger att särskild tillsyn över försäkringsföre- tag som ingår i en grupp (grupptillsyn) ska utövas enligt detta kapitel.</P>
<P class="p164 ft4">I paragrafens andra stycke anges de fall då den mest omfattande grupp- tillsynen ska ske enligt 4, 5, <NOBR>7–40,</NOBR> <NOBR>42–64</NOBR> och <NOBR>74–103</NOBR> §§ .</P>
<P class="p164 ft2">I <SPAN class="ft3">andra stycket 1 </SPAN>genomförs större delen av artikel 213.2 a i Solvens II- direktivet. Eftersom begreppet företag med ägarintresse inte används i lagen (se avsnitt 18.1.1) måste de tre olika fall där ett företag med ägarintresse föreligger, beskrivas direkt i lagtexten. I denna punkt anges två av de fallen: när ett företag är moderföretag och när ett företag har ett ägarintresse i ett annat företag. Begreppet ägarintresse <SPAN class="ft3">i första stycket 1 </SPAN>definieras liksom begreppen <NOBR>EES-försäkringsgivare</NOBR> och försäkrings- givare från tredjeland i 1 kap. 12 §.</P>
<P class="p138 ft4"><SPAN class="ft47">I andra stycket 2 </SPAN>genomförs återstående del av artikel 213.2 a i Solvens <NOBR>II-direktivet.</NOBR> Det är den situation då ett företag är ett företag med ägarintresse enligt direktivets definition (se artikel 212.1 a) på grund av att det företaget förenas med ett annat företag genom en gemensam eller i huvudsak gemensam ledning.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">619</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_620">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">620</P>
</DIV>
<DIV id="id_2">
<P class="p568 ft2">I <SPAN class="ft3">andra stycket 3 </SPAN>genomförs artikel 213.2 b i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft2">I <SPAN class="ft3">tredje stycket </SPAN>genomförs artikel 213.2 c i Solvens <NOBR>II-direktivet,</NOBR> som reglerar grupptillsyn över grupper där moderföretaget finns utanför EES. Den tillsynen är begränsad till vad som följer av artiklarna <NOBR>260–263</NOBR> i Solvens <NOBR>II-direktivet,</NOBR> vilket uttrycks i paragrafen genom hänvisningen till <NOBR>65–73</NOBR> §§, som genomför dessa direktivartiklar.</P>
<P class="p223 ft4">I <SPAN class="ft47">fjärde stycket </SPAN>genomförs artikel 213.2 d i Solvens <NOBR>II-direktivet,</NOBR> som reglerar fall då moderföretaget i gruppen är ett försäkringsholdingföretag med blandad verksamhet. Begreppet definieras i 1 kap 12 §. Tillsyn ska i detta fall endast utövas enligt 41 §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.1.3.</P>
<P class="p222 ft46">19 kap. 3 §</P>
<P class="p220 ft31">Paragrafen genomför inte någon direktivartikel utan är en ren upplysningsbestämmelse om var vissa bestämmelser finns i kapitlet.</P>
<P class="p133 ft46">19 kap. 4 §</P>
<P class="p1349 ft4">Paragrafen, genomför artikel 215.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.4. i direktiv 2011/89/EU).</P>
<P class="p1348 ft2">Paragrafen innehåller bestämmelser om nivån för grupptillsyn. <SPAN class="ft3">Lagrådet </SPAN>anser att det bör klargöras vad som närmare bestämt avses</P>
<P class="p247 ft2">med att bestämmelserna om grupptillsyn ska tillämpas ”enbart på nivån för vissa företag”. Regeringen vill med anledning av detta klargöra att det i detta sammanhang innebär att någon indelning i undergrupper inte ska göras utan grupptillsynen ska omfatta det yttersta moderföretaget inom EES och, med en tillämpning av bestämmelsen om vilka företag som ingår i en grupp, alla företag därunder som ingår i gruppen.</P>
<P class="p223 ft2">Lagrådet anser vidare att regleringen i paragrafen är svårläst och att det bör övervägas om inte bestämmelserna kan utformas i närmare överensstämmelse med motsvarande reglering i direktivet, vilken i detta fall framstår som något tydligare (se artikel 215). Regeringen anser att bestämmelsen redan är tillräckligt nära utformad motsvarande reglering i direktivet och att någon justering av paragrafen inte behövs i detta hänseende.</P>
<P class="p227 ft2">Lagrådet anför att benämningen ”toppen av en grupp” används för att peka ut det företag som ligger överst i gruppstrukturen, att detta uttryckssätt saknar motsvarighet i direktivet och att valet att använda en annan terminologi i den svenska regleringen än i direktivet bör motiveras. Regeringen noterar att i direktivet (se artikel 215) används uttrycket ”moderföretag som har det yttersta ägarintresset på gemensamskapsnivå” i stället för som i lagförslaget ”i toppen av en grupp”. Enligt regeringen åskådliggör emellertid uttrycket ”i toppen av en grupp” på ett bättre sätt vad som avses varför detta bör användas i lagtexten. I sammanhanget bör särskilt noteras att detta uttryck används i lagen (2006:531) om särskild tillsyn över finansiella konglomerat, se 3 kap. 1 § 1. När det gäller benämningen ”i toppen av en grupp”, se även vad som sägs om detta uttryck i avsnitt 18.1.5.</P>
<P class="p1010 ft2">Övervägandena finns i avsnitt 18.1.4.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_621">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">19 kap. 5 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 213.1 andra stycket i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen klargörs att grupptillsyn inte ersätter tillsyn över ett enskilt försäkringsföretag utan utgör ett komplement till den.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.3.</P>
<P class="p222 ft46">19 kap. 6 §</P>
<P class="p1367 ft4">Paragrafen genomför artiklarna 212.1 d och 247.1 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om grupptillsynsmyndigheten och</P>
<P class="p26 ft2">dess ansvar.</P>
<P class="p1408 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.5.</P>
<P class="p133 ft46">19 kap. 7 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 247.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse direktivartikeln fått genom artikel 4.16 i direktiv 2011/89/EU).</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om när Finansinspektionen ska vara grupptillsynsmyndighet.</P>
<P class="p246 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det bör övervägas om inte de svenska bestämmelserna om när Finansinspektionen är grupptillsynsmyndighet bör utformas i närmare anslutning till direktivets ordalydelse och anför följande. I en av bestämmelserna beskrivs situationen att det ”i toppen av gruppen” finns fler än ett företag. Enligt den begreppsapparat som introduceras i en annan bestämmelse kan dock endast ett företag vara ”i toppen”. I direktivet används olika benämningar för att ringa in de företag som avses i dessa paragrafer (se artiklarna 215 och 247). Regeringen instämmer i Lagrådets bedömning och har utformat bestämmelsen i närmare anslutning till direktivets ordalydelse.</P>
<P class="p1391 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.5.</P>
<P class="p133 ft46">19 kap. 8 §</P>
<P class="p1111 ft4">Paragrafen genomför Solvens <NOBR>II-direktivets</NOBR> artikel 247.3 första stycket och delar av tredje stycket (i den lydelse artiklarna fått genom artikel 2.65 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om överenskommelse och beslut om utseende av grupptillsynsmyndighet.</P>
<P class="p164 ft2"><SPAN class="ft3">Lagrådet </SPAN>pekar på att bestämmelserna i tredje och fjärde styckena inte överensstämmer med motsvarande reglering i artikel 247.3 i direktivet och att det i direktivet anges att de berörda behöriga myndigheterna ska göra allt de kan för att nå fram till ett gemensamt beslut om valet av grupptillsynsmyndighet inom tre månader men att det i den svenska regleringen i stället är Finansinspektionen som åläggs att fatta beslut inom tre månader. Lagrådet anför att detta även har relevans för utformningen av bestämmelsen om hänskjutande av ett ärende om utseende av grupptillsynsmyndighet till Europeiska försäkrings- och tjänstepensionsmyndigheten. Regeringen vill med anledning av detta framhålla att det inte är möjligt för svenska förvaltningsmyndigheter att fatta beslut gemensamt med andra myndigheter samt att en liknande lagteknisk lösning har valts vid andra direktivgenomföranden, se t.ex. 4 kap. <NOBR>4–8</NOBR> §§ lagen (2014:968) om särskild tillsyn över kreditinstitut och</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">621</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_622">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">622</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">värdepappersbolag samt prop. 2013/14:228 s. 216. Med anledning av vad Lagrådet har anfört bör dock bestämmelsen justeras så att det framgår att en överenskommelse om valet av grupptillsynsmyndighet får träffas inom tre månader från den dag då frågan om en sådan överenskommelse väcktes av en berörd behörig myndighet.</P>
<P class="p1413 ft31">Paragrafen har justerarats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.6.</P>
<P class="p133 ft46">19 kap. 9 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 247.4 och 247.5 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artiklarna fått genom artikel 2.65 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om hänskjutande av ett ärende om utseende av grupptillsynsmyndighet till Eiopa.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.7.</P>
<P class="p222 ft46">19 kap. 10 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 247.6 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 2.65 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">I paragrafen anges vilken behörig myndighet som ska utföra uppgiften som grupptillsynsmyndighet, om ett gemensamt beslut enligt 8 och 9 §§ inte kan fattas.</P>
<P class="p1414 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.7.</P>
<P class="p203 ft46">19 kap. 11 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 214.2 <NOBR>första–tredje</NOBR> styckena i Solvens II- direktivet.</P>
<P class="p224 ft4">I paragrafen anges i vilka fall som Finansinspektionen får besluta om att, helt eller delvis, inte beakta ett företag i en grupp vid grupptillsynen.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.1.8.</P>
<P class="p222 ft46">19 kap. 12 §</P>
<P class="p1368 ft4">Paragrafen genomför artikel 214.2 fjärde stycket i Solvens <NOBR>II-direktivet.</NOBR> I paragrafen anges att om Finansinspektionen med stöd av 11 § första</P>
<P class="p247 ft2">stycket 2 eller 3 beslutar att inte beakta en <NOBR>EES-försäkringsgivare</NOBR> i en grupp ska det företag som finns i toppen av gruppen i Sverige, på begäran av Finansinspektionen, lämna de upplysningar som en behörig myndighet i <NOBR>EES-försäkringsgivarens</NOBR> hemland behöver för sin tillsyn av <NOBR>EES-försäkringsgivaren.</NOBR></P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.1.8.</P>
<P class="p226 ft46">19 kap. 13 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 213.4 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.2 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragrafen innebär att Finansinspektionen, under vissa förutsättningar, får medge att det blandade finansiella holdingföretaget bara behöver tillämpa de relevanta bestämmelserna för konglomerat.</P>
<P class="p1348 ft4">Paragrafen motsvaras i sak av nuvarande 9 kap. 8 a § första stycket. <SPAN class="ft47">Lagrådet </SPAN>har anfört att sista delen av bestämmelsen (”så att det….”)</P>
<P class="p285 ft31">förefaller överflödig och kan strykas. Regeringen anser dock att den delen bör kvarstå då det finns en liknande bestämmelse i sak i 4 kap. 10 §</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_623">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">första stycket lagen (2014:968) om särskild tillsyn över kreditinstitut och värdepappersbolag och då det är angeläget att reglerna i största möjliga mån ser likadana ut för att underlätta för tillämparna.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.1.9.</P>
<P class="p226 ft46">19 kap. 14 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 213.5 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.2 i direktiv 2011/89/EU).</P>
<P class="p164 ft2">Paragrafen innebär att Finansinspektionen, under vissa förutsättningar, får medge att det blandade finansiella holdingföretaget bara behöver tillämpa bestämmelserna för den största sektorn enligt 2 kap. 3 § lagen (2006:531) om särskild tillsyn över finansiella konglomerat.</P>
<P class="p164 ft2">Paragrafen motsvaras i sak av nuvarande 9 kap. 8 a § andra stycket. En justering i förhållande till lagförslaget i lagrådsremissen har gjorts. Den är föranledd av att uttrycket ”finansiella företagsgrupper” inte längre används. Någon ändring i sak är dock inte avsedd.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 18.1.9.</P>
<P class="p222 ft46">19 kap. 15 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 213.6 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.2 i direktiv 2011/89/EU).</P>
<P class="p164 ft4">Paragrafen innebär att Finansinspektionen ska underrätta Eba och Eiopa.</P>
<P class="p1415 ft4">Paragrafen motsvaras i sak av nuvarande 9 kap. 8 a § tredje stycket. Övervägandena finns i avsnitt 18.1.9.</P>
<P class="p119 ft46">19 kap. 16 §</P>
<P class="p242 ft2">Paragrafen genomför artiklarna 218.2, 218.3 och 224 i Solvens II- direktivet.</P>
<P class="p1401 ft4">Paragrafen innehåller bestämmelser om säkerställande av kapitalbas och kapitalkrav på gruppnivå.</P>
<P class="p164 ft2">I 104 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur den grupp- baserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p222 ft46">19 kap. 17 §</P>
<P class="p1111 ft4">Paragrafen genomför artiklarna 220.2 och 230.1 andra stycket i Solvens <NOBR>II-direktivet</NOBR> och är utformad med förebild i 5 kap. 4 § konglomeratlagen och nuvarande lydelse av 9 kap. 5 § denna lag.</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om metoder för beräkning av kapitalbas och kapitalkrav.</P>
<P class="p164 ft2">I 104 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur den grupp- baserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">623</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_624">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">624</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">19 kap. 18 §</P>
<P class="p1368 ft4">Paragrafen genomför delvis artikel 221 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om proportionellt beaktande av</P>
<P class="p26 ft2">innehav.</P>
<P class="p224 ft2">I 104 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur den grupp- baserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§. Med stöd av det bemyndigandet avses delar av artikel 221 genomföras (artikel 221.1 a <NOBR>andra–fjärde</NOBR> styckena).</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p226 ft46">19 kap. 19 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 221.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Av paragrafen framgår att när Finansinspektionen är grupptillsyns- myndighet, ska inspektionen, efter samråd, besluta vilken proportionell andel som ska beaktas i vissa angivna fall.</P>
<P class="p224 ft2">I 104 § 1 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur den grupp- baserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§.</P>
<P class="p1416 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p119 ft46">19 kap. 20 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 222.1 första stycket och delar av artikel 223.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om vissa avdrag vid beräkning av den gruppbaserade kapitalbasen.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p222 ft46">19 kap. 21 §</P>
<P class="p1349 ft2">Paragrafen genomför artikel 230.2 första stycket i Solvens <NOBR>II-direktivet.</NOBR> Övriga delar av artikel 230.2 genomförs genom 33 §, 44 § andra stycket och myndighetsföreskrifter med stöd av bemyndigandet i 104 § 1 där det anges att regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om hur den gruppbaserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt <NOBR>16–22</NOBR> §§.</P>
<P class="p227 ft4">Paragrafen innehåller bestämmelser om standardformeln och interna modeller på gruppnivå.</P>
<P class="p1402 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p203 ft46">19 kap. 22 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 230.2 andra och tredje styckena.</P>
<P class="p1417 ft4">Paragrafen innehåller bestämmelser om minsta värde av det gruppbase- rade solvenskapitalkravet om konsolideringsmetoden används.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_625">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">19 kap. 23 §</P>
<P class="p242 ft4">Paragrafen genomför artiklarna 231.1 och 233.5 i Solvens <NOBR>II-direktivet</NOBR> (i de lydelser artiklarna fått genom artiklarna 4.8 och 4.9 i direktiv 2011/89/EU och genom artikel 2.51 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om tillstånd till användning av interna modeller inom en grupp.</P>
<P class="p164 ft2"><SPAN class="ft3">Lagrådet </SPAN>har anfört att det framstår som oklart i vilka situationer det kan bli aktuellt att beräkna ett solvenskapitalkrav för en EES- försäkringsgivare samt om bestämmelsen när det gäller försäkringsföretag tar sikte på grupptillsynen eller tillsynen av det enskilda företaget. Enligt Lagrådet bör dessa frågor klargöras i den fortsatta beredningen. Regeringen vill med anledning av detta framhålla att bestämmelsen tar sikte på det enskilda företaget. Vidare kan ett beslut om en intern modell ha bäring på en <NOBR>EES-försäkringsgivare,</NOBR> när Finansinspektionen är grupptillsynsmyndighet.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p226 ft46">19 kap. 24 §</P>
<P class="p164 ft2">Paragrafen genomför inte någon artikel i Solvens <NOBR>II-direktivet.</NOBR> Den är utformad med förebild i 10 kap. 5 § andra stycket i den numera upphävda lagen (2006:1371) om kapitaltäckning och stora exponeringar (kapital- täckningslagen).</P>
<P class="p244 ft4">Paragrafen innehåller bestämmelser om tillämplig lag vid prövning av en tillståndsansökan.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p226 ft46">19 kap. <NOBR>25–27</NOBR> §§</P>
<P class="p242 ft2">Paragraferna genomför tillsammans artiklarna <NOBR>231.2–231.6</NOBR> och 233.5 i Solvens <NOBR>II-direktivet,</NOBR> i den lydelse artiklarna fått genom artikel 4.9 i direktiv 2011/89/EU och artikel 2.51 i omnibus <NOBR>II-direktivet.</NOBR> I paragra- ferna beskrivs den ordning i vilken handläggningen ska ske av en till- ståndsansökan som avser en gruppbaserad intern modell.</P>
<P class="p138 ft4">Bestämmelserna är utformad efter mönster från 10 kap. 6 § och 6 c § i den numera upphävda lagen (2006:1371) om kapitaltäckning och stora exponeringar (kapitaltäckningslagen) och har motsvarande innehåll.</P>
<P class="p1418 ft31">27 § har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p133 ft46">19 kap. 28 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 231.7 första och andra styckena i Solvens II- direktivet (i den lydelse artikeln fått genom artikel 2.51 i omnibus II- direktivet).</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om åtgärder om en intern modell på gruppnivå avviker från antaganden för den interna modellen på gruppnivå.</P>
<P class="p1408 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p203 ft46">19 kap. 29 §</P>
<P class="p1419 ft31">Paragrafen genomför artikel 232 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse denna artikel fått genom artikel 2.52 och 2.53 i omnibus <NOBR>II-direktivet).</NOBR></P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">625</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_626">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">626</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft4">Paragrafen innehåller bestämmelser om kapitaltillägg på gruppnivå till det gruppbaserade solvenskapitalkravet.</P>
<P class="p1402 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p133 ft46">19 kap. 30 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 227.2 första och andra styckena i Solvens II- direktivet (i dess lydelse enligt artikel 2.50 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om kontroll av likvärdighet avseende anknutna försäkringsgivare från tredjeland.</P>
<P class="p224 ft2"><SPAN class="ft3">Lagrådet </SPAN>pekar på att det framstår som oklart vad som avses med ”anknutna försäkringsgivare” och vilken koppling (om någon) dessa bestämmelser har till bestämmelserna om moderföretag från tredjeland. I 1 kap. 16 a § finns en definition av begreppet ”anknutet företag”, men det framgår inte om denna definition är tänkt att tillämpas även med avseende på vad som är en ”anknuten försäkringsgivare”. Dessa frågor behöver klargöras och rubriksättningen anpassas.</P>
<P class="p227 ft2">Regeringen vill med anledning av Lagrådets synpunkter förtydliga att definitionen av anknutet företag i 1 kap. 16 a § även ska tillämpas i detta fall. Vidare bör påpekas att kontrollen av likvärdighet i detta fall ska skiljas från kontrollen av om den tillsyn, som en tillsynsmyndighet i ett tredjeland utövar, är likvärdig med den grupptillsyn som föreskrivs i Solvens <NOBR>II-direktivet.</NOBR> För att undvika missförstånd bör vidare bestämmelserna om kontroll av likvärdighet avseende anknutna försäkringsgivare från tredjeland placeras på ett annat ställe i lagen, nämligen bland bestämmelserna som rör gruppsolvens och, som Lagrådet påpekat, rubriksättningen anpassas.</P>
<P class="p252 ft2">Lagrådet pekar vidare på att det inte finns några bestämmelser motsvarande dem om kontroll av likvärdighet av tillsyn som en tillsynsmyndighet i tredje land utövar (se avsnitt 18.2.14), om vad som blir konsekvensen av utfallet av kontrollen. Detta kommer att regleras i myndighetsföreskrifter med stöd av det bemyndigande som ges till Finansinspektionen.</P>
<P class="p1420 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p203 ft46">19 kap. 31 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 227.2 tredje stycket i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.50 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om hänskjutande av ärende till Eiopa.</P>
<P class="p1421 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p133 ft46">19 kap. 32 §</P>
<P class="p247 ft4">I paragrafen genomförs artikel 219.1 första stycket i Solvens II- direktivet, i den lydelse artikeln fått genom artikel 4.6 direktiv 2011/89/EU.</P>
<P class="p917 ft4">Paragrafen innehåller bestämmelser om återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.11.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_627">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">19 kap. 33 §</P>
<P class="p1111 ft4">I paragrafen genomförs artikel 219.1 andra stycket i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom direktiv artikel 4.6 i 2011/89/EU).</P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om rapportering av återkommande beräkningar av kapitalbas och kapitalkrav på gruppnivå.</P>
<P class="p164 ft2">I 104 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i samt omfattningen och fullgörandet av rapporteringen enligt den förevarande paragrafen.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.1.11.</P>
<P class="p226 ft46">19 kap. 34 §</P>
<P class="p242 ft4">I paragrafen genomförs artikel 219.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.6 i direktiv 2011/89/EU).</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om fortlöpande övervakning av solvenskapitalkravet för gruppen och ny beräkning om riskprofilen förändrats väsentligt.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.1.11.</P>
<P class="p222 ft46">19 kap. 35 §</P>
<P class="p1111 ft4">I paragrafen genomförs artikel 218.4 andra meningen (delvis), 218.5 och artikel 230.2. fjärde stycket sista meningen i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om åtgärder vid bristande efterlev- nad av solvenskapitalkravet för gruppen.</P>
<P class="p164 ft2">I 104 § 4 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i en åtgärdsplan och en finansiell saneringsplan enligt andra stycket i den förevarande paragrafen.</P>
<P class="p1422 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.11.</P>
<P class="p133 ft46">19 kap. 36 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 235 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.11 i direktiv 2011/89/EU).</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om gruppsolvens för försäkrings- företag som är dotterföretag till försäkringsholdingföretag och blandade finansiella holdingföretag.</P>
<P class="p1408 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.10.</P>
<P class="p133 ft46">19 kap. 37 §</P>
<P class="p1111 ft4">Paragrafen genomför delvis artiklarna 244 och 245 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse bestämmelserna fått genom artiklarna 4.13 och 4.14 i direktiv 2011/89/EU).</P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om rapportering av väsentliga riskkoncentrationer och betydande transaktioner inom en grupp.</P>
<P class="p164 ft2">I 104 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplys- ningar som ett företag ska lämna till Finansinspektionen enligt den förevarande paragrafen.</P>
<P class="p890 ft2">Övervägandena finns i 18.2.4.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">627</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_628">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">628</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">19 kap. 38 §</P>
<P class="p247 ft4">Paragrafen genomför delvis artikel 244.2 och artikel 245.2 i Solvens II- direktivet (i dess lydelse enligt artiklarna 4.13 och 4.14 i direktiv 2011/89/EU).</P>
<P class="p1423 ft31">Paragrafen innehåller bestämmelser om rapportering enligt 37 §. Övervägandena finns i avsnitt 18.2.4.</P>
<P class="p133 ft46">19 kap. 39 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 215.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.4 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">I paragrafen anges under vilka förutsättningar som Finansinspektionen får besluta att inte tillämpa bestämmelserna om tillsyn enligt 37 och 38 §§ avseende riskkoncentrationer och transaktioner inom en grupp på ett visst dotterföretag.</P>
<P class="p1424 ft4">Paragrafen har utformats med beaktande av <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.1.4.</P>
<P class="p119 ft46">19 kap. 40 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 213.3 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.2 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">I paragrafen anges i vilka fall som Finansinspektionen får besluta att tillsyn över riskkoncentrationer och transaktioner inom en grupp inte ska utövas.</P>
<P class="p1425 ft4">Paragrafen har utformats med beaktande av <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.5.</P>
<P class="p119 ft46">19 kap. 41 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 265 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om tillsyn över transaktioner inom grupper där moderföretaget är ett försäkringsholdingföretag med blandad verksamhet.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.2.6.</P>
<P class="p222 ft46">19 kap. 42 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 246 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen innehåller bestämmelser om företagsstyrningssystem inom en grupp.</P>
<P class="p224 ft2">I 104 § 6 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om företagsstyrnings- systemet inom en grupp enligt den förevarande paragrafen.</P>
<P class="p1402 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.7.</P>
<P class="p133 ft46">19 kap. 43 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 246.4 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.15 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om den egna risk- och solvens- bedömningen.</P>
<P class="p223 ft4"><SPAN class="ft47">Lagrådet </SPAN>har efterfrågat ett klargörande av vad som avses med ”nivån för ett dotterföretag”. Med uttrycket avses att den egna risk- och solvensbedömningen ska avse dotterföretaget och, med tillämpning av</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_629">
<DIV>
<DIV id="id_1">
<P class="p242 ft4">bestämmelsen om företag som ingår i en grupp, företag som dotterföretaget har ett ägarintresse i.</P>
<P class="p164 ft2">I 104 § 7 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om innehållet i en egen risk- och solvensbedömning inom en grupp enligt den förevarande paragrafen.</P>
<P class="p890 ft2">Övervägande finns i avsnitt 18.2.7.</P>
<P class="p226 ft46">19 kap. 44 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 254.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om lämnande av information inom en grupp.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.2.8.</P>
<P class="p226 ft46">19 kap. <NOBR>45–48</NOBR> §§</P>
<P class="p26 ft2">Paragraferna genomför inte några direktivartiklar.</P>
<P class="p138 ft4">Paragraferna innehåller bestämmelser om tystnadsplikt, uppgiftsskyl- dighet, meddelandeförbud och ansvar. De motsvaras i sak av nuvarande 9 kap. <NOBR>11–14</NOBR> §§.</P>
<P class="p119 ft46">19 kap. 49 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 254.2 första stycket första meningen i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse bestämmelsen fått genom artikel 2.69 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om lämnande av upplysningar till Finansinspektionen.</P>
<P class="p164 ft2">I 104 § 5 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplys- ningar som ett företag ska lämna till Finansinspektionen enligt den före- varande paragrafen.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.2.8.</P>
<P class="p226 ft46">19 kap. 50 §</P>
<P class="p242 ft4">Paragrafen genomför artikel 254.2 andra stycket (i den lydelse artikeln fått genom artikel 2.69 i omnibus <NOBR>II-direktivet.</NOBR></P>
<P class="p1426 ft4">Paragrafen innehåller bestämmelser om föreläggande. Övervägandena finns i avsnitt 18.2.8.</P>
<P class="p119 ft46">19 kap. 51 §</P>
<P class="p1427 ft4">Paragrafen genomför artikel 255.1 i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om kontroll av information. Övervägandena finns i avsnitt 18.2.3.</P>
<P class="p225 ft46">19 kap. 52 §</P>
<P class="p1428 ft4">Paragrafen genomför artikel 255.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 2.70 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p131 ft2">Paragrafen innehåller bestämmelser om kontroll av information på begäran från en behörig myndighet i ett annat land inom EES.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.2.3.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">629</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_630">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">630</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">19 kap. 53 §</P>
<P class="p1349 ft4">Paragrafen genomför artiklarna 248.2 tredje stycket, 248.4 andra stycke, 249.1a, 255.2 fjärde stycket, 260.1 fjärde stycket i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artiklarna fått genom artiklarna 2.50, 2.66, 2.67, 2.70 och 2.75 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om hänskjutande av olika frågor till Eiopa för tvistlösning.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.2.1, 18.2.3 och 18.2.14.</P>
<P class="p222 ft46">19 kap. 54 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 256.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.18 i direktiv 2011/89/EU).</P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om offentliggörande av en solvens- och verksamhetsrapport på gruppnivå.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.2.9.</P>
<P class="p222 ft46">19 kap. 55 §</P>
<P class="p1349 ft4">Paragrafen genomför delvis artikel 256.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.18 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om offentliggörande av en gemen- sam solvens- och verksamhetsrapport på gruppnivå och för enskilda före- tag i en grupp.</P>
<P class="p1429 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag Övervägandena finns i avsnitt 18.2.9.</P>
<P class="p133 ft46">19 kap. 56 §</P>
<P class="p1349 ft4">I paragrafen genomförs delvis artikel 256.2 och 256.3 i Solvens II- direktivet och när det gäller artikel 256.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.18 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om innehållet i den gemensamma solvens- och verksamhetsrapporten.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.2.9.</P>
<P class="p222 ft46">19 kap. 57 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 256 a i Solvens <NOBR>II-direktivet</NOBR> (som är införd genom artikel 2.72 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om offentliggörande av strukturen på en grupp.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.2.10.</P>
<P class="p222 ft46">19 kap. <NOBR>58–62</NOBR> §§</P>
<P class="p1349 ft4">Paragraferna genomför artikel 258.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.20 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragraferna innehåller bestämmelser om förseningsavgift för försäk- ringsholdingföretag och blandade finansiella holdingföretag.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.2.11.</P>
<P class="p226 ft46">19 kap. 63 §</P>
<P class="p1005 ft31">Paragrafen genomför artikel 257 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.19 i direktiv 2011/89/EU).</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_631">
<TABLE cellpadding=0 cellspacing=0 class="t41">
<TR>
<TD class="tr4 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om ledningen i försäkringshol-</P></TD>
<TD class="tr4 td88"><P class="p52 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">dingföretag och blandade finansiella holdingföretag.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.12.</P></TD>
<TD class="tr24 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td331"><P class="p18 ft46">19 kap. 64 §</P></TD>
<TD class="tr51 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Paragrafen komplettar 63 §.</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om ingripande mot försäkringshol-</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">dingföretag och blandade finansiella holdingföretag och dess ledning.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.12 och 18.2.13.</P></TD>
<TD class="tr24 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td331"><P class="p18 ft46">19 kap. 65 §</P></TD>
<TD class="tr51 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 260.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">artikeln fått genom artikel 2.75 i omnibus <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om kontroll av likvärdighet.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen har justerats med beaktande av <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.14.</P></TD>
<TD class="tr24 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td331"><P class="p18 ft46">19 kap. 66 §</P></TD>
<TD class="tr37 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 260.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">artikeln fått genom artikel 2.75 i omnibus <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om kontroll av likvärdighet; vad</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Finansinspektionen ska kontrollera.</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.14.</P></TD>
<TD class="tr24 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td331"><P class="p18 ft46">19 kap. 67 §</P></TD>
<TD class="tr51 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 260.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">artikeln fått genom artikel 2.75 i omnibus <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om vad Finansinspektionen ska</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">göra innan inspektionen beslutar i frågan om likvärdighet.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p43 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.14.</P></TD>
<TD class="tr28 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td331"><P class="p18 ft46">19 kap. 68 §</P></TD>
<TD class="tr37 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 263 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">artikeln fått genom artikel 4.22 i direktiv 2011/89/EU).</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om nivån för kontrollen av likvär-</P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">digheten i vissa fall.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen har justerats med beaktande av <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.15.</P></TD>
<TD class="tr24 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td331"><P class="p18 ft46">19 kap. 69 §</P></TD>
<TD class="tr37 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 261.1 i Solvens <NOBR>II-direktivet.</NOBR></P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om likvärdighet bedöms föreligga.</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 18.2.16.</P></TD>
<TD class="tr28 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr37 td331"><P class="p18 ft46">19 kap. 70 §</P></TD>
<TD class="tr37 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">Paragrafen genomför artikel 260.7 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse</P></TD>
<TD class="tr23 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">artikeln fått genom artikel 2.75 i omnibus <NOBR>II-direktivet).</NOBR></P></TD>
<TD class="tr26 td88"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om tillfällig likvärdighet.</P></TD>
<TD class="tr28 td88"><P class="p19 ft2">631</P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_632">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">632</P>
</DIV>
<DIV id="id_2">
<P class="p224 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att bestämmelsen i lagrådsremissen som reglerar när tillsynen är tillfälligt likvärdig bör kompletteras så att den täcker in också det fallet att dotterföretaget är en <NOBR>EES-försäkringsgivare,</NOBR> och anför följande till stöd för detta. I paragrafen anges att grupptillsynen ska utövas av Finansinspektionen under förutsättning bl.a. att det finns ett försäkringsföretag (dvs. ett svenskt företag, jfr vad Lagrådet anför i anslutning till 1 kap. 1 §) som är dotterföretag och som har en balansomslutning som är större än balansomslutningen för moderföretaget. I den motsvarande direktivbestämmelsen finns dock inte något krav på att dotterföretaget ska höra hemma i samma land som grupptillsynsmyndigheten (se artikel 260.7 i direktivet där det talas om ”ett försäkrings- eller återförsäkringsföretag i en medlemsstat”). Regeringen anser emellertid att en sådan komplettering inte bör göras. Om dotterföretaget har sitt säte utanför Sverige och har en balansomslutning som överstiger balansomslutningen för moderföretaget som är beläget utanför unionen, ska grupptillsynen nämligen utföras av det landets tillsynsmyndigheter, vilket ska framgå i det landets lag.</P>
<P class="p1430 ft2">Övervägandena finns i avsnitt 18.2.14.</P>
<P class="p222 ft46">19 kap. 71 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 262.1 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.21 i direktiv 2011/89/EU och artikel 2.76 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om vad Finansinspektionen ska göra om likvärdighet inte bedöms föreligga.</P>
<P class="p224 ft2">I 104 § 8 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om hur den grupp- baserade kapitalbasen och det gruppbaserade kapitalkravet ska beräknas enligt tredje stycket i den förevarande paragrafen.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.2.17.</P>
<P class="p222 ft46">19 kap. 72 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 262.2 första stycket i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 4.21 i direktiv 2011/89/EU).</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om att Finansinspektionen under vissa angivna omständigheter får använda andra tillsynsmetoder. än de som följer av 4, 5, <NOBR>7–40,</NOBR> <NOBR>42–64</NOBR> och <NOBR>74–103</NOBR> §§.</P>
<P class="p1370 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.2.17.</P>
<P class="p133 ft46">19 kap. 73 §</P>
<P class="p1386 ft4">Paragrafen genomför artikel 262.2 andra och tredje styckena i Solvens II- direktivet (i dess lydelse enligt artikel 4.21 i direktiv 2011/89/EU).</P>
<P class="p1346 ft2">Paragrafen innehåller bestämmelser om begäran att en ägare till ett försäkringsföretag ska inrätta ett holdingföretag med huvudkontor i EES.</P>
<P class="p1370 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.2.17.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_633">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">19 kap. 74 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 216.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen anges under vilka förutsättningar som Finansinspektionen får besluta om nationell undergrupptillsyn.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p222 ft46">19 kap. 75 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 216.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen anges på vilka sätt ett beslut om nationell undergrupptillsyn får begränsas.</P>
<P class="p1431 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p133 ft46">19 kap. 76 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 216.6 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen anges när Finansinspektionen inte får besluta om nationell undergrupptillsyn.</P>
<P class="p1431 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p119 ft46">19 kap. 77 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 216.6 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">I paragrafen anges under vilka omständigheter som Finansinspektionen ska upphäva ett beslut om nationell undergrupptillsyn.</P>
<P class="p1431 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p203 ft46">19 kap. 78 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 216.5 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">Paragrafen innebär att om Finansinspektionen har beslutat om nationell undergrupptillsyn avseende gruppsolvens, får det företag som finns i toppen av gruppen inom Sverige inte ges tillstånd att låta något dotter- företag omfattas av den särskilda tillsynsordning som avses i 85 §.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p226 ft46">19 kap. 79 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 216.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om beräkning av gruppsolvens efter beslut om nationell undergrupptillsyn.</P>
<P class="p1408 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p203 ft46">19 kap. 80 §</P>
<P class="p1111 ft4">Paragrafen genomför delvis artikel 216.4 första stycket i Solvens II- direktivet.</P>
<P class="p244 ft4">I paragrafen anges att om det företag som enligt 4 § finns i toppen av en grupp inom EES har fått tillstånd att använda en intern modell för beräkningen av gruppens solvenskapitalkrav och solvenskapitalkravet för de försäkringsföretag och <NOBR>EES-försäkringsgivare</NOBR> som ingår i gruppen, ska den interna modellen gälla även för företag i gruppen som</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">633</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_634">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">634</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">omfattas av ett beslut om nationell undergrupptillsyn avseende gruppsolvens.</P>
<P class="p1432 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p133 ft46">19 kap. 81 §</P>
<P class="p247 ft4">Paragrafen genomför delvis artikel 216.4 andra stycket i Solvens II- direktivet.</P>
<P class="p224 ft2">I paragrafen anges i vilka fall som Finansinspektionen får besluta om kapitaltillägg till gruppens solvenskapitalkrav för det företag som finns i toppen av gruppen inom Sverige.</P>
<P class="p1416 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p119 ft46">19 kap. 82 §</P>
<P class="p247 ft4">Paragrafen genomför delvis artikel 216.4 andra och tredje styckena i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 2.48 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Av paragrafen framgår att om kapitaltillägg enligt 81 § på grund av särskilda omständigheter inte är en lämplig åtgärd, får Finansinspekt- ionen under de förutsättningar som anges i 81 § 1 och 2 i stället besluta att företaget som finns i toppen av undergruppen ska beräkna under- gruppens solvenskapitalkrav enligt standardformeln.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p222 ft46">19 kap. 83 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 217.l och 217.2 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artikel 2.49 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om överenskommelser om sam- ordnad grupptillsyn över en undergrupp.</P>
<P class="p1370 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.2.18.</P>
<P class="p203 ft46">19 kap. 84 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 237.1 andra stycket i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse denna artikel fått genom artikeln 2.56 i omnibus <NOBR>II-direktivet)</NOBR> och artikel 243 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om ansökan om tillstånd för dotterföretag att omfattas av särskild tillsynsordning.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.3.2.</P>
<P class="p226 ft46">19 kap. 85 §</P>
<P class="p247 ft4">Paragrafen genomför artikel 237.1, 237.2, 237.5 och 237.6 i Solvens II- direktivet. .</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om beslut om särskild tillsynsord- ning.</P>
<P class="p1402 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.3.3.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_635">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">19 kap. 86 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 237.3 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse denna artikel fått genom artikel 2.56 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om hänskjutande av ett ärende till Eiopa vid oenighet om ansökningar.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.3.12.</P>
<P class="p222 ft46">19 kap. 87 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 236 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Av paragrafen framgår att tillstånd att omfattas av särskild tillsyns- ordning får meddelas endast under vissa förutsättningar.</P>
<P class="p164 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det bör klargöras vad som avses med att Finansinspektionen utövar grupptillsyn ”på gruppnivå” och med solvensbedömning som omfattar hela gruppen ”och på nivån för dotterföretaget”. Regeringen har i avsnitt 18.2.7. redogjort för vad som avses med ”nivån för dotterföretaget”. Med uttrycket ”på gruppnivå” avses att tillsynen sker över moderföretaget, och därmed, med en tillämpning av bestämmelsen om vilka företaget som ingår i en grupp, även dotterföretaget.</P>
<P class="p1433 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.3.3.</P>
<P class="p133 ft46">19 kap. 88 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 238.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om innebörden av särskild tillsyns- ordning.</P>
<P class="p1408 ft4">Paragrafen har justerats med beaktande av <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.3.4.</P>
<P class="p119 ft46">19 kap. 89 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 238.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om åtgärder för det fall dotterföre- tagets riskprofil avviker från en intern modell inom en grupp.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.3.5.</P>
<P class="p226 ft46">19 kap. 90 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 238.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om åtgärder för det fall dotterföre- tagets riskprofil avviker väsentligt från de antaganden som gjorts för beräkningen enligt standardformeln.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.3.6.</P>
<P class="p222 ft46">19 kap. 91 §</P>
<P class="p1111 ft4">Paragrafen genomför artikel 238.4 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse denna artikel genom artikel 2.57 i omnibus <NOBR>II-direktivet</NOBR> och 239.2 andra stycket i Solvens <NOBR>II-direktivet.)</NOBR></P>
<P class="p164 ft2">Paragrafen innehåller bestämmelser om beslut efter överenskommelse inom tillsynskollegiet.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.3.7.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">635</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_636">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">636</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">19 kap. 92 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 239.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om åtgärder om solvenskapital- kravet inte är uppfyllt.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.3.8.</P>
<P class="p222 ft46">19 kap. 93 §</P>
<P class="p1349 ft4">Paragrafen genomför artikel 239.2 första och andra stycket i Solvens II- direktivet.</P>
<P class="p224 ft4">Paragrafen innehåller bestämmelser om åtgärder vid försämring av de ekonomiska förhållandena i ett dotterföretag.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.3.9.</P>
<P class="p222 ft46">19 kap. 94 §</P>
<P class="p1368 ft4">Paragrafen genomför artikel 239.2 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om när en överenskommelse inte</P>
<P class="p26 ft2">kan träffas.</P>
<P class="p224 ft2">Paragrafen och rubriken till denna har justerats med beaktande av <SPAN class="ft3">Lagrådets </SPAN>synpunkter.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 18.3.10.</P>
<P class="p222 ft46">19 kap. 95 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 239.3 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p223 ft4">Paragrafen innehåller bestämmelser om åtgärder om minimikapital- kravet inte är uppfyllt.</P>
<P class="p224 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.3.11.</P>
<P class="p420 ft46">19 kap. 96 §</P>
<P class="p842 ft4">Paragrafen genomför artiklarna 238.5 och 239.4 i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse artikeln fått genom artiklarna 2.58 och 2.59 i omnibus II- direktivet).</P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om hänskjutande till Eiopa vid oenighet om åtgärdsförslag.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 18.3.13.</P>
<P class="p222 ft46">19 kap. 97 §</P>
<P class="p1349 ft4">Paragrafen genomför artiklarna 237.3, 238.5 <NOBR>andra–fjärde</NOBR> styckena och 239.4 <NOBR>fjärde–sjätte</NOBR> styckena i Solvens <NOBR>II-direktivet</NOBR> (i den lydelse dessa artiklar fått genom artiklarna 2.56, 2.58 och 2.59 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Paragrafen innehåller bestämmelser om konsekvenserna av att ett ärende hänskjutits till Eiopa.</P>
<P class="p1402 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 18.3.14.</P>
<P class="p203 ft46">19 kap. 98 §</P>
<P class="p1434 ft4">Paragrafen genomför artikel 240.1 första stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om upphörande av särskild till-</P>
<P class="p318 ft2">synsordning.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_637">
<TABLE cellpadding=0 cellspacing=0 class="t144">
<TR>
<TD class="tr39 td378"><P class="p18 ft2">Paragrafen har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P></TD>
<TD class="tr39 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr28 td378"><P class="p18 ft2">Övervägandena finns i avsnitt 18.3.15.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p3 ft46">19 kap. 99 §</P>
<P class="p1435 ft4">Paragrafen genomför artikel 240.1 andra stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om omedelbar underrättelse i de</P>
<P class="p1436 ft4">fall då den särskilda tillsynsordningen har upphört på grund av att ett dotterföretag har undantagits från grupptillsyn.</P>
<P class="p1437 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.3.16.</P>
<P class="p1438 ft46">19 kap. 100 §</P>
<P class="p1439 ft4">Paragrafen genomför artikel 240.1 tredje stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om moderföretagets åtgärder vid</P>
<P class="p1440 ft4">bristande uppfyllelse av villkoren för särskild tillsynsordning. Övervägandena finns i avsnitt 18.3.17.</P>
<P class="p1064 ft46">19 kap. 101 §</P>
<P class="p1436 ft4">Paragrafen genomför artikel 240.1 fjärde och femte styckena i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1095 ft2">Paragrafen innehåller bestämmelser om Finansinspektionens kontroll av villkoren för särskild tillsynsordning.</P>
<P class="p1441 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.3.18.</P>
<P class="p1438 ft46">19 kap. 102 §</P>
<P class="p1442 ft4">Paragrafen genomför artikel 240.1 sjätte stycket i Solvens <NOBR>II-direktivet.</NOBR> Paragrafen innehåller bestämmelser om underrättelse om en plan är</P>
<P class="p523 ft2">otillräcklig eller inte genomförs i rimlig tid.</P>
<P class="p1095 ft2">Paragrafen och rubriken till den har justerats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P>
<P class="p895 ft2">Övervägandena finns i avsnitt 18.3.19.</P>
<P class="p751 ft46">19 kap. 103 §</P>
<P class="p1157 ft2">Denna paragraf genomför inte någon direktivartikel.</P>
<P class="p606 ft4">Paragrafen innehåller bestämmelser om tillämplig lag vid prövningen av ansökningar.</P>
<P class="p1437 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.3.21.</P>
<P class="p1438 ft46">19 kap. 104 §</P>
<P class="p1157 ft2">Paragrafen innehåller bemyndiganden.</P>
<P class="p1296 ft4">Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 18.1.10, 18.1.11, 18.2.4, 18.2.7, 18.2.8</P>
<P class="p1157 ft2">samt i avsnitt 18.2.17.</P>
<P class="p1331 ft46">20 kap. Specialföretag</P>
<P class="p935 ft46">20 kap. 1 §</P>
<P class="p523 ft129">Paragrafen genomför artikel 211.1 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p62 ft2">637</P>
</DIV>
<DIV id="page_638">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">638</P>
</DIV>
<DIV id="id_2">
<P class="p1346 ft4">Av paragrafen framgår att det krävs tillstånd för att få driva verksamhet som specialföretag. En definition av specialföretag finns i 1 kap. 12 § 11.</P>
<P class="p1372 ft4">Motsvarande bestämmelser för försäkringsföretag finns i 2 kap. 1 §. Paragrafen har utformats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 19.3.1.</P>
<P class="p133 ft46">20 kap. 2 §</P>
<P class="p1386 ft4">I paragrafen anges förutsättningarna för tillstånd att driva verksamhet som specialföretag.</P>
<P class="p1346 ft4">I artikel 318 i kommissionens delegerade förordning (EU) 2015/35 anges vilka villkor som måste vara uppfyllda för att tillstånd ska beviljas.</P>
<P class="p1346 ft2">Av paragrafen framgår att förutsättningar för tillstånd är att bolagsordningen eller stadgarna stämmer överens FRL och andra författningar som reglerar ett specialföretags bolagsordning eller stadgar samt i övrigt innehåller de särskilda bestämmelser som behövs med hänsyn till omfattningen och arten av den planerade verksamheten <SPAN class="ft3">(punkten 1</SPAN>), och den planerade verksamheten kan antas komma att uppfylla kraven enligt bestämmelserna i FRL och andra författningar som reglerar specialföretagets verksamhet <SPAN class="ft3">(punkten 2)</SPAN>.</P>
<P class="p224 ft2">Kravet på att den planerade verksamheten kan antas komma att upp- fylla kraven i FRL och andra författningar som reglerar ett specialföretags verksamhet innebär att den planerade verksamheten ska antas kunna uppfylla bestämmelserna i bl.a. kommissionens delegerade förordning (EU) 2015/35 och kommissionens genomförandeförordning (EU) 2015/462 samt aktiebolagslagen (2005:551) och lagen (1987:667) om ekonomiska föreningar.</P>
<P class="p1443 ft4">Motsvarande bestämmelser för försäkringsföretag finns i 2 kap. 4 §. Paragrafen har justerats i enlighet med <SPAN class="ft47">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 19.3.2.</P>
<P class="p133 ft46">20 kap. 3 och 4 §§</P>
<P class="p1349 ft4">Paragraferna rör prövning av bolagsordning och stadgar för ett special- företag.</P>
<P class="p224 ft4">Motsvarande bestämmelser för försäkringsföretag finns i 2 kap. 8 och 9 §§.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 19.3.2.</P>
<P class="p222 ft46">20 kap. 5 §</P>
<P class="p1349 ft4">I paragrafen anges att en ansökan om tillstånd att driva verksamhet som specialföretag, liksom frågor om godkännande av bolagsordning eller stadgar enligt 3 eller 4 §, prövas av Finansinspektionen.</P>
<P class="p1382 ft4">Motsvarande bestämmelser för försäkringsföretag finns i 2 kap. 15 §. Övervägandena finns i avsnitt 19.3.3.</P>
<P class="p228 ft46">20 kap. 6 §</P>
<P class="p842 ft4">I paragrafen upplyses om att kommissionens delegerade förordning (EU) 2015/35 och kommissionens genomförandeförordning (EU) 2015/462 innehåller ytterligare bestämmelser om specialföretag när det gäller</P>
<P class="p121 ft2"><SPAN class="ft2">1.</SPAN><SPAN class="ft26">villkor för tillstånd,</SPAN></P>
<P class="p121 ft2"><SPAN class="ft2">2.</SPAN><SPAN class="ft26">obligatoriska avtalsvillkor,</SPAN></P>
</DIV>
</DIV>
</DIV>
<DIV id="page_639">
<DIV>
<DIV id="id_1">
<P class="p121 ft2"><SPAN class="ft2">3.</SPAN><SPAN class="ft28">företagsstyrningssystem,</SPAN></P>
<P class="p287 ft2"><SPAN class="ft2">4.</SPAN><SPAN class="ft26">tillsynsrapportering,</SPAN></P>
<P class="p287 ft2"><SPAN class="ft2">5.</SPAN><SPAN class="ft28">sovenskrav,</SPAN></P>
<P class="p121 ft2"><SPAN class="ft2">6.</SPAN><SPAN class="ft26">återkallelse av tillstånd, och</SPAN></P>
<P class="p1444 ft31"><SPAN class="ft2">7.</SPAN><SPAN class="ft178">samarbete och informationsutbyte mellan tillsynsmyndigheter. Paragrafen har utformats i enlighet med </SPAN><SPAN class="ft55">Lagrådets </SPAN>förslag.</P>
<P class="p133 ft46">20 kap. 7 §</P>
<P class="p1371 ft4">Paragrafen innehåller bestämmelser om registrering av specialföretag. Motsvarande bestämmelse för försäkringsföretag finns i nu föreslagna</P>
<P class="p26 ft2">17 kap. 1 §.</P>
<P class="p890 ft2">Övervägandena finns i avsnitt 19.4.1.</P>
<P class="p222 ft46">20 kap. 8 §</P>
<P class="p318 ft2">Paragrafen innehåller bestämmelser om tillsyn över specialföretagen.</P>
<P class="p164 ft2">Av <SPAN class="ft3">andra stycket 1 </SPAN>framgår att Finansinspektionen har tillsyn över författningar som reglerar specialföretagets verksamhet. Detta innebär att inspektionen ska utöva tillsyn över att specialföretag följer bestämmel- serna i bl.a. <NOBR>EU-förordningarna</NOBR> på nivå 2 och 2,5, aktiebolagslagen (2005:551) och lagen (1987:1245) om ekonomiska föreningar.</P>
<P class="p138 ft4">I <SPAN class="ft47">andra stycket 2 </SPAN>anges att tillsynen även omfattar företagets bolags- ordning och stadgar.</P>
<P class="p164 ft2">Tillsynen ska enligt <SPAN class="ft3">andra stycket 3 </SPAN>även omfatta styrdokument som företaget har upprättat och som har sin grund i författningar som reglerar företagets verksamhet. I detta uttryck innefattas de styrdokument som ska finnas enligt <NOBR>EU-förordningen</NOBR> (nivå 2) och som avser bl.a. intern- kontroll (se artikel 324).</P>
<P class="p164 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 17 kap. 2 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 19.4.2.</P>
<P class="p222 ft46">20 kap. 9 §</P>
<P class="p1111 ft4">I paragrafen anges att ett specialföretag ska lämna Finansinspektionen de upplysningar om sin verksamhet som inspektionen begär.</P>
<P class="p164 ft2">I 26 § första stycket finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om vilka upplysningar som ett specialföretag ska lämna till Finansinspektionen enligt förevarande paragraf.</P>
<P class="p164 ft4">Motsvarande bestämmelser för försäkringsföretagen finns i nu föreslagna 17 kap. 5 §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 19.4.3.</P>
<P class="p222 ft46">20 kap. 10 §</P>
<P class="p1111 ft4">I paragrafen anges att specialföretag ska med avgifter bidra till att täcka kostnaderna för Finansinspektionens verksamhet.</P>
<P class="p164 ft4">I 26 § andra stycket finns ett bemyndigande för regeringen att meddela föreskrifter om avgifter enligt förevarande paragraf.</P>
<P class="p164 ft2">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 17 kap. 29 §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 19.4.4.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">639</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_640">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">640</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft46">20 kap. 11 §</P>
<P class="p1349 ft4">Paragrafen innehåller bestämmelser om när Finansinspektionen ska ingripa mot ett specialföretag.</P>
<P class="p224 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 1 §.</P>
<P class="p1445 ft31">Paragrafen har justerats i enlighet med Lagrådets förslag. Övervägandena finns i avsnitt 19.5.1.</P>
<P class="p133 ft46">20 kap. 12 §</P>
<P class="p247 ft4">Paragrafen innehåller bestämmelser om hur Finansinspektionen ska ingripa mot ett specialföretag.</P>
<P class="p224 ft2">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 2 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 19.5.2.</P>
<P class="p222 ft46">20 kap. 13 §</P>
<P class="p1349 ft4">Paragrafen innehåller bestämmelser om när Finansinspektionen får avstå från ingripande.</P>
<P class="p224 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 3 §.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 19.5.3.</P>
<P class="p222 ft46">20 kap. 14 §</P>
<P class="p1349 ft4">Paragrafen innehåller bestämmelser om överträdelser av beslut om rättel- ser.</P>
<P class="p224 ft2">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 10 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 19.5.4.</P>
<P class="p226 ft46">20 kap. 15 §</P>
<P class="p247 ft4">Paragrafen innehåller bestämmelser om avveckling av ett specialföretags verksamhet när dess tillstånd återkallas. Beslutet om återkallelse får även förenas med förbud att fortsätta hela eller delar av verksamheten.</P>
<P class="p224 ft2">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 15 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 19.5.5.</P>
<P class="p222 ft46">20 kap. <NOBR>16–18</NOBR> §§</P>
<P class="p318 ft2">Paragraferna innehåller bestämmelser om straffavgift.</P>
<P class="p224 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. <NOBR>17–19</NOBR> §§.</P>
<P class="p1446 ft31">17 § har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 19.5.6.</P>
<P class="p225 ft46">20 kap. 19 §</P>
<P class="p26 ft2">Paragrafen innehåller bestämmelser om förseningsavgift.</P>
<P class="p1346 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. 20 §.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 19.5.7.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_641">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">20 kap. <NOBR>20–23</NOBR> §§</P>
<P class="p1111 ft4">Paragraferna innehåller bestämmelser om verkställighet av beslut om straffavgift och förseningsavgift.</P>
<P class="p164 ft4">Motsvarande bestämmelser för försäkringsföretag finns i nu föreslagna 18 kap. <NOBR>21–24</NOBR> §§.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 19.5.8.</P>
<P class="p222 ft46">20 kap. 24 och 25 §§</P>
<P class="p275 ft4">Paragraferna innehåller bestämmelser om ingripande mot den som saknar tillstånd.</P>
<P class="p1447 ft31">Motsvarande bestämmelser finns i nu föreslagna 18 kap. 26 §. Övervägandena finns i avsnitt 19.5.9.</P>
<P class="p133 ft46">20 kap. 26 §</P>
<P class="p318 ft2">Paragrafen innehåller föreskriftsbemyndiganden.</P>
<P class="p890 ft2">Motsvarande bestämmelser finns i nu föreslagna 18 kap. 29 §.</P>
<P class="p453 ft46">21 kap. Överklagande m.m.</P>
<P class="p416 ft46">21 kap. 1 §</P>
<P class="p923 ft4">I paragrafen ändras hänvisningarna till andra paragrafer i lagen som en följd av de ändrade solvensreglerna. Dessutom beaktas att bestämmel- serna i 14 kap. 17 upphör att gälla.</P>
<P class="p119 ft46">21 kap. 5 §</P>
<P class="p424 ft2">I paragrafen beaktas att 3 kap. 9, 13 och 22 §§ upphör att gälla.</P>
<P class="p453 ft46">Ikraftträdande- och övergångsbestämmelser</P>
<P class="p416 ft46">Punkt 1</P>
<P class="p1111 ft4">Punkten genomför, när det gäller ikraftträdandet den 1 januari 2016, artiklarna 309.1a och 311 i Solvens <NOBR>II-direktivet</NOBR> (i deras lydelse enligt artiklarna 2.81 och 2.83 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Punkten innehåller en bestämmelse om att lagen träder i kraft den dag regeringen bestämmer ifråga om punkten 15 i ikraftträdande- och övergångsbestämmelserna till lagen och i övrigt den 1 januari 2016.</P>
<P class="p482 ft2">Överväganden finns i avsnitt 24.1.</P>
<P class="p222 ft46">Punkt 2</P>
<P class="p1111 ft4">Punkten genomför artikel 308 b.15 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p244 ft2">Punkten innehåller i <SPAN class="ft3">första stycket </SPAN>en övergångsreglering för försäk- ringsföretag som vid lagens ikraftträdande bedriver tjänstepensionsverk- samhet. För dessa företag gäller för den delen av verksamheten, till och med den 31 december 2019, tillämpliga äldre bestämmelser om rörelse, tillsyn och ingripande samt föreskrifter som har meddelats med stöd av dessa bestämmelser. För denna verksamhet gäller under angiven tid i övrigt nya tillämpliga bestämmelser om företagsstyrning, associationsrätt och grupptillsyn. Bestämmelsen avser såväl försäkringsföretag som enbart bedriver tjänsterpensionsverksamhet som försäkringsföretag som även bedriver övrig livförsäkringsverksamhet – ett förtydligande som har</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">641</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_642">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">642</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft2">efterfrågats av <SPAN class="ft3">Lagrådet</SPAN>. I <SPAN class="ft3">andra stycket </SPAN>finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om tillämpningen av de nya tillämpliga bestämmelserna om företagsstyrning och grupptillsyn på försäkringsföretagets tjänstepensionsverksamhet.</P>
<P class="p223 ft2">I <SPAN class="ft3">tredje stycket </SPAN>läggs fast att det för nu aktuella företag gäller äldre bestämmelser om rörelse, tillsyn och ingripande även den del av försäkringsrörelsen som avser övrig livförsäkringsverksamhet, om denna är av endast ringa omfattning. Det är här fråga om försäkringsföretag som så gott som uteslutande bedriver tjänstepensionsverksamhet.</P>
<P class="p227 ft4">Enligt <SPAN class="ft47">fjärde stycket </SPAN>får regeringen eller den myndighet som regeringen bestämmer meddela föreskrifter om vad som avses med ringa omfattning. I föreskrifterna kan exempelvis klarläggas vid vilken tidpunkt bedömningen ska göras.</P>
<P class="p224 ft2">Punkte<SPAN class="ft3">ns femte stycke </SPAN>innehåller en bestämmelse som möjliggör för ett nu aktuellt blandat försäkringsföretag att, efter anmälan till Finansin- spektionen, i stället tillämpa Solvens <NOBR>II-regelverket</NOBR> på hela verksamheten från och med den 1 januari 2016.</P>
<P class="p223 ft31">Punkten har utformats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 24.2.10.</P>
<P class="p203 ft46">Punkt 3</P>
<P class="p318 ft2">Punkten genomför artikel 308 <NOBR>b.1–308</NOBR> b.3 i Solvens <NOBR>II-direktivet</NOBR> (i dess</P>
<P class="p318 ft2">lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet<SPAN class="ft84">).</SPAN></NOBR></P>
<P class="p224 ft4">Punkten innehåller övergångsbestämmelser om försäkringsföretag som har upphört att teckna nya försäkringsavtal.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 24.2.1.</P>
<P class="p222 ft46">Punkt 4</P>
<P class="p1349 ft4">Punkten genomför artikel 308 b.9 och 308 b.10 i Solvens <NOBR>II-direktivet</NOBR> (i deras lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft2">Punkten innehåller övergångsregler för behandling av kapitalbasposter som har emitterats före lagens ikraftträdande.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 24.2.3.</P>
<P class="p226 ft46">Punkt 5</P>
<P class="p247 ft4">Punkten genomför artikel 308 b.11 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p224 ft4">Punkten innehåller övergångsregler för vissa typer av lån som har utgetts före den 1 januari 2011.</P>
<P class="p1448 ft31">Punkten har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 24.2.4.</P>
<P class="p203 ft46">Punkt 6</P>
<P class="p1386 ft4">Punkten genomför artikel 308 b.14 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p1346 ft2">Punkten innehåller övergångsregler beträffande ingripande när kraven på tillräcklig kapitalbas inte är uppfyllda.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 24.2.7.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_643">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">Punkt 7</P>
<P class="p1111 ft4">Punkten genomför artikel 131 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.34 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft4">Punkten innehåller övergångsregler för uppfyllelse av minimikapital- kravet.</P>
<P class="p1449 ft31">Punkten har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 24.2.8.</P>
<P class="p133 ft46">Punkt 8</P>
<P class="p242 ft4">Punkten genomför artikel 129.3 i Solvens <NOBR>II-direktivet</NOBR> (i dess lydelse enligt artikel 2.32 b i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Punkten innehåller övergångsregler för justering av beräknat minimi- kapitalkrav.</P>
<P class="p1450 ft31">Punkten har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 24.2.9.</P>
<P class="p133 ft46">Punkterna 9 och 10</P>
<P class="p1111 ft4">Punkterna genomför artikel 308b.17 i Solvens <NOBR>II-direktivet</NOBR> (i deras lydelse enligt 2.80 i omnibus <NOBR>II-direktivet).</NOBR></P>
<P class="p164 ft2">Punkterna innehåller övergångsbestämmelser som är tillämpliga på grupp.</P>
<P class="p1450 ft31">Punkten har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 24.2.14.</P>
<P class="p203 ft46">Punkt 11</P>
<P class="p1111 ft4">Punkten innehåller en övergångsbestämmelse som gör det möjligt för Finansinspektionen att ta ut avgifter före lagens ikraftträdande för ansök- ningar och anmälningar enligt de nya bestämmelserna, när dessa har kommit in till inspektionen före lagens ikraftträdande.</P>
<P class="p164 ft2">Det är här fråga om godkännande av interna modeller, tilläggskapital, klassificering av kapitalbasmedel, företagsspecifika parametrar, special- företag, durationsbaserade aktiekursrisker samt de särskilda övergångs- bestämmelserna kring beräkningen av bästa skattning och försäkrings- tekniska avsättningar (jfr artikel 308 a.1).</P>
<P class="p164 ft2">Det kan även vara fråga om fastställande av grupptillsynens nivå och omfattning, fastställa grupptillsynsmyndighet, inrätta ett tillsynskol- legium, dra av ägarintresse, fastställa valet av metod för beräkning av gruppsolvens samt fatta beslut om likvärdighet och tillfällig likvärdighet. Dessutom fatta beslut om att låta försäkringsföretaget omfattas av artiklarna 238 och 239 i Solvens <NOBR>II-direktivet,</NOBR> fatta beslut som avses i artiklarna 262 och 263 och fastställa tillämpning av övergångsbestäm- melser enligt 308 b i Solvens <NOBR>II-direktivet</NOBR> (jfr artikel 308 <NOBR>a.2–308</NOBR> a.4).</P>
<P class="p138 ft2">Ett försäkringsföretag av en viss mindre storlek och med visst slag av verksamhet får enligt 1 kap. 19 eller 19 b § beviljas undantag från bestämmelserna om solvens och offentliggörande av information i FRL. Finansinspektionen ska ha möjlighet att ta ut avgifter även för infas- ningsbeslut som rör sådana undantag beroende på storlek.</P>
<P class="p138 ft4">Denna övergångsbestämmelse ska senare kompletteras med ändringar i förordningen (2001:911) om avgifter för prövning av ärenden hos Finansinspektionen.</P>
<P class="p568 ft2">Övervägandena finns i avsnitt 24.1.</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">643</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_644">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr39 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr39 td269"><P class="p18 ft46">Punkt 12</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Bestämmelserna i 5 kap. 10 och 11 §§ om utjämningsreserv för kreditför-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">säkring upphävs genom denna lag. Dessa bestämmelser infördes för att</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">genomföra artikel 18 i tredje skadeförsäkringsdirektivet (92/49/EEG).</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Någon motsvarande direktivbestämmelse har inte införts i Solvens II-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">direktivet. De risker som utjämningsreserven avser att täcka kommer i</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">stället att täckas av försäkringstekniska avsättningar och det nya risk-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">känsliga solvenskapitalkravet.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Punkten innebär att försäkringsföretag som vid lagens ikraftträdande</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">har en utjämningsreserv för kreditförsäkring ska göra de årliga nedsätt-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ningar som krävs för att helt avveckla reserven under en treårsperiod.</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Som utgångspunkt ska de årliga avsättningarna vara linjära, men före-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">taget ska även kunna göra större eller mindre avsättningar under treårs-</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">perioden, anpassade efter företagets skattesituation. Under övergångs-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">perioden får ett försäkringsföretag också göra nedsättningar av utjäm-</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ningsreserven för det ursprungliga syftet, att täcka tekniska underskott i</P></TD>
</TR>
<TR>
<TD class="tr24 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr24 td269"><P class="p18 ft2">kreditförsäkringsrörelsen.</P></TD>
</TR>
</TABLE>
<P class="p1451 ft86"><SPAN class="ft84">26.2</SPAN><SPAN class="ft109">Förslaget till lag om ändring i lagen (1967:531) om tryggande av pensionsutfästelse m.m.</SPAN></P>
<P class="p733 ft4">Bestämmelserna i förevarande lag om pensionsstiftelser genomför tjänstepensionsdirektivet när det gäller bl.a. placeringsregler, information, upptagande av lån och tillsyn. Det är således inte aktuellt med några materiella ändringar i den regleringen med anledning av Solvens <NOBR>II-direktivet.</NOBR> Eftersom det i vissa bestämmelser hänvisas till FRL i nuvarande lydelse, måste dock vissa justeringar göras i dessa bestämmelser.</P>
<P class="p1452 ft46">10 a §</P>
<P class="p694 ft4">I paragrafens <SPAN class="ft47">tredje stycke</SPAN>, <SPAN class="ft47">punkt 2 </SPAN>införs den definition av grupp som finns i nuvarande lydelse av 6 kap. 15 § FRL och som det enligt nuvarande lydelse hänvisas till. Den bestämmelse som det hänvisas till utmönstras.</P>
<P class="p506 ft2">I <SPAN class="ft3">femte stycket </SPAN>hänvisas till nuvarande bestämmelser i 6 kap. 32 § FRL och föreskrifter som har meddelats med stöd av bestämmelserna i 6 kap. 34 § samma lag. I 6 kap. 5 § FRL föreslås en liknande bestämmelse om användning av derivatinstrument. Den föreslagna regeln innebär dock att derivatinstrument även får användas för att effektivisera förvaltningen av företagets skulder. I förslaget till 6 kap. 14 § 3 finns ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om användningen av derivatinstrunment enligt 5 §.</P>
<P class="p507 ft4">Nuvarande lydelse av 6 kap. 32 § införs i förevarande paragrafs femte stycke. Där preciseras även att pensionsstiftelsen ska tillämpa föreskrifter som har meddelats med stöd av bestämmelserna i 6 kap. 14 § 3 om användning av derivatinstrument, utom när föreskrifterna gäller effektivisering av förvaltningen av skulderna.</P>
<P class="p1453 ft2">644</P>
</DIV>
<DIV id="page_645">
<TABLE cellpadding=0 cellspacing=0 class="t37">
<TR>
<TD class="tr4 td331"><P class="p18 ft46">35 §</P></TD>
<TD class="tr4 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">I paragrafens <SPAN class="ft3">femte stycke </SPAN>justeras vissa av hänvisningarna med</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p18 ft2">anledning av reformeringen av FRL.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1454 ft86">26.3 Förslaget till lag om ändring i förmånsrättslagen (1970:979)</P>
<P class="p818 ft46">4 a§</P>
<P class="p770 ft4">Hänvisningen till FRL i paragrafen justeras med anledning av aktuell reformering. Den nu gällande 6 kap. 31 § motsvaras helt av nu föreslagna 6 kap. 13 §.</P>
<P class="p1455 ft86"><SPAN class="ft84">26.4</SPAN><SPAN class="ft141">Förslaget till lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter</SPAN></P>
<P class="p935 ft46">6 §</P>
<P class="p752 ft4">Hänvisningen till FRL i paragrafen justeras med anledning av aktuell reformering. Den nu gällande 10 kap. 1 § motsvaras helt av nu föreslagna 14 kap. 1 §.</P>
<P class="p1456 ft86"><SPAN class="ft84">26.5</SPAN><SPAN class="ft141">Förslaget till lag om ändring i konkurslagen (1987:672)</SPAN></P>
<P class="p935 ft46">8 kap. 7 §</P>
<P class="p770 ft31">I paragrafens <SPAN class="ft55">fjärde stycke </SPAN>justeras hänvisningen med anledning av reformeringen av FRL. Den nu gällande 10 kap. 16 § motsvaras helt av nu föreslagna 14 kap. 16 §.</P>
<P class="p1457 ft86"><SPAN class="ft84">26.6</SPAN><SPAN class="ft141">Förslaget till lag om ändring i lagen (1991:980) om handel med finansiella instrument</SPAN></P>
<P class="p818 ft46">2 kap. 17 §</P>
<P class="p1157 ft2">Paragrafen genomför artikel 1.2 i omnibus <NOBR>II-direktivet.</NOBR></P>
<P class="p708 ft2">Om ett grundprospekt eller ett tillägg till detta inte innehåller de slut- liga villkoren för ett erbjudande av överlåtbara värdepapper till allmän- heten, ska emittenten så snart det är möjligt ge in villkoren till Finansin- spektionen för registrering och offentliggöra dessa enligt ett visst förfarande.</P>
<P class="p502 ft4">I paragrafen införs nu även en skyldighet för Finansinspektionen att så snart det är möjligt underrätta berörd behörig myndighet i en annan stat inom EES och Esma om villkoren.</P>
<P class="p607 ft2">Övervägandena finns i avsnitt 22.1.</P>
<P class="p1458 ft2">645</P>
</DIV>
<DIV id="page_646">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">646</P>
</DIV>
<DIV id="id_2">
<P class="p1459 ft103"><SPAN class="ft84">26.7</SPAN><SPAN class="ft179">Förslaget till lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretag</SPAN></P>
<P class="p826 ft46">1 kap. 1 §</P>
<P class="p220 ft4">I paragrafens <SPAN class="ft47">fjärde stycke </SPAN>justeras hänvisningen med anledning av reformeringen av FRL. Undantaget ska således i stället anknyta till föreslagen lydelse i 1 kap. 20 §.</P>
<P class="p225 ft46">6 kap. 1 §</P>
<P class="p1005 ft31">Paragrafens <SPAN class="ft55">tredje stycke </SPAN>justeras med anledning av att det i styckets andra mening hänvisas till en paragraf som är upphävd (8 kap. 9 § försäkringsrörelselagen [1982:713]).</P>
<P class="p1460 ft86"><SPAN class="ft84">26.8</SPAN><SPAN class="ft109">Förslaget till lag om ändring i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige</SPAN></P>
<P class="p424 ft46">1 kap. 3 §</P>
<P class="p318 ft2">Paragrafen genomför inte någon direktivartikel.</P>
<P class="p1461 ft4">Paragrafen innehåller bestämmelser om tillämpning av lagen. <SPAN class="ft47">Lagrådet </SPAN>har pekat på att skälen till ändringar i första och andra</P>
<P class="p247 ft2">styckena bör redovisas inom ramen för det fortsatta lagstiftningsarbetet. Ändringarna i <SPAN class="ft3">första stycket </SPAN>är en följd av att den paragraf som det hänvisats till tidigare, 5 kap. 14 §, som handlar om vilka poster kapitalbasen för livförsäkring får omfatta, har utgått samt har ersatts med en hänvisning till ett nytt lagrum, 5 kap. 12 §, där det numera bl.a. framgår hur kapitalbasen ska beräknas. Ändringarna i <SPAN class="ft3">andra styckena </SPAN>görs i huvudsak av samma skäl.</P>
<P class="p204 ft2">Övervägandena finns i avsnitt 21.</P>
<P class="p222 ft46">1 kap. 6 §</P>
<P class="p1462 ft4">Paragrafen genomför inte någon direktivartikel. Paragrafen innehåller legaldefinitioner. Ändringen i <SPAN class="ft47">tredje stycket </SPAN>är en följdändring. Övervägandena finns i avsnitt 21.</P>
<P class="p133 ft46">5 kap. 4 b §</P>
<P class="p318 ft2">Paragrafen, som är ny, genomför artikel 162.2 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p224 ft2">En försäkringsgivare från tredjeland ska tillämpa de nya bestämmel- serna om företagsstyrning i Solvens <NOBR>II-direktivet</NOBR> och föreskrifter som meddelats med stöd av dessa. Paragrafen innehåller bestämmelser om detta.</P>
<P class="p1463 ft31">Paragrafen har utformats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 21.1.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_647">
<DIV>
<DIV id="id_1">
<P class="p26 ft46">5 kap. 5 §</P>
<P class="p318 ft2">Paragrafen genomför artikel 165 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p244 ft2">En försäkringsgivare från tredjeland ska tillämpa de nya bestämmel- serna om värdering av tillgångar och skulder inklusive försäkringstek- niska avsättningar i Solvens <NOBR>II-direktivet</NOBR> och föreskrifter som meddelats med stöd av dessa. Paragrafen innehåller bestämmelser om detta.</P>
<P class="p244 ft2"><SPAN class="ft3">Lagrådet </SPAN>anför att det inte framgår av remissen om det krävs särskilda föreskrifter om värderingen av tillgångar och skulder samt åtgärdsplaner och saneringsplaner när det gäller försäkringsgivare från tredjeland eller varför det annars krävs särskilda bemyndiganden i de nu aktuella paragraferna. Vidare pekar Lagrådet på att det finns motsvarande bestämmelser och bemyndiganden i förslaget till ändring av FRL. Frågan bör enligt Lagrådet klargöras i det fortsatta lagstiftningsarbetet. Regeringen bedömer numera att det inte behövs några sådana särskilda bemyndiganden i förevarande paragraf och i 6 kap. 9 § då Finansinspektionens föreskrifter om värderingen av tillgångar och skulder samt åtgärdsplaner och saneringsplaner även kommer att omfatta försäkringsgivare från tredjeland. Det bör dock klargöras i nu aktuella bestämmelser att föreskrifterna ska beaktas.</P>
<P class="p1464 ft31">Paragrafen har justerats med beaktande av <SPAN class="ft55">Lagrådets </SPAN>synpunkter. Övervägandena finns i avsnitt 21.</P>
<P class="p133 ft46">5 kap. 10 §</P>
<P class="p318 ft2">Paragrafen genomför inte någon direktivartikel.</P>
<P class="p164 ft4">Paragrafen innehåller bestämmelser om register som företrädaren för en försäkringsgivare från tredjeland ska föra.</P>
<P class="p164 ft2">Ändringarna i <SPAN class="ft3">första och andra styckena </SPAN>är en följd av att uttrycket skuldtäckning inte längre används.</P>
<P class="p164 ft2">I paragrafen införs ett nytt <SPAN class="ft3">tredje stycket </SPAN>som innebär att regeringen eller den myndighet som regeringen bestämmer får meddela föreskrifter om vad ett sådant register ska innehålla.</P>
<P class="p164 ft4"><SPAN class="ft47">Lagrådet </SPAN>har noterat att uttrycket skuldtäckning även används i 5 kap. 8 §. Där görs vidare hänvisningar till bestämmelser om skuldtäckning i 6 kap. FRL. Bestämmelserna i 6 kap. ska enligt remissens förslag upphävas. Det finns därför enligt Lagrådet skäl att även överväga utformningen av 5 kap. 8 §. Regeringen vill med anledning av detta påpeka att bestämmelsen, enligt regeringens förslag, föreslås upphöra att gälla.</P>
<P class="p1465 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 21.</P>
<P class="p225 ft46">5 kap. 12 §</P>
<P class="p26 ft2">Paragrafen genomför artikel 166 i Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p164 ft4">En försäkringsgivare från tredjeland ska tillämpa de nya bestämmel- serna om kapitalbas och kapitalkrav samt interna modeller i Solvens II- direktivet. Paragrafen innehåller bestämmelser om detta.</P>
<P class="p164 ft4">I <SPAN class="ft47">sjätte stycket </SPAN>införs ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om kapitalbas, solvenskapitalkrav och minimikapitalkrav samt interna</P>
</DIV>
<DIV id="id_2">
<P class="p26 ft2">Prop. 2015/16:9</P>
<P class="p36 ft2">647</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_648">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">648</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">modeller som avser den försäkringsrörelse som en försäkringsgivare från tredjeland bedriver i Sverige.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 21.</P>
<P class="p222 ft46">5 kap. 16 §</P>
<P class="p247 ft2">Av paragrafen framgår att om en försäkringsgivare från tredjeland har ansökt om tillstånd att driva verksamhet genom agentur eller filial i ett eller flera länder som hör till Europeiska ekonomiska samarbetsområdet, får Finansinspektionen efter ansökan medge försäkringsgivaren undantag från vissa krav i lagen.</P>
<P class="p227 ft2">Ändringen i <SPAN class="ft3">första stycket 1 </SPAN>är enbart redaktionell. Ändringen i <SPAN class="ft3">första stycket 2 </SPAN>är en följd av att kraven i de tidigare försäkringsdirektiven var kopplade till begreppet solvensmarginal som nu genom Solvens II- direktivet ersatts med krav kopplade till begreppen medräkningsbar kapitalbas och solvenskapitalkrav. Ändringen i <SPAN class="ft3">första stycket 3 </SPAN>är också en följd av Solvens <NOBR>II-direktivet.</NOBR></P>
<P class="p1380 ft31">Paragrafen har justerats i enlighet med <SPAN class="ft55">Lagrådets </SPAN>förslag. Övervägandena finns i avsnitt 21.</P>
<P class="p133 ft46">6 kap. 2 a §</P>
<P class="p1349 ft4">Paragrafen, som är ny, genomför artiklarna 155 och 158 i Solvens II- direktivet (i deras lydelse enligt artikel 2.39 och 2.40 i omnibus II- direktivet).</P>
<P class="p224 ft2">Av paragrafen framgår att Finansinspektionen får hänskjuta en fråga som rör förfarande av en annan myndighet inom EES till Eiopa för tvistlösning när det gäller överträdelse av beslut om rättelse.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 21.</P>
<P class="p222 ft46">6 kap. 8 §</P>
<P class="p318 ft2">Paragrafen genomför inte någon direktivartikel.</P>
<P class="p568 ft2">I paragrafen regleras ingripande och sanktioner.</P>
<P class="p224 ft4">Ändringen i <SPAN class="ft47">andra stycket 2 </SPAN>är en följd av att placeringsriktlinjer inte längre ska upprättas. I övrigt görs en redaktionell ändring i samma stycke.</P>
<P class="p1399 ft2">Övervägandena finns i avsnitt 21.</P>
<P class="p222 ft46">6 kap. 9 §</P>
<P class="p1349 ft2">Ändringarna i paragrafens <SPAN class="ft3">första stycke </SPAN>är en följd av att kraven i de tidigare försäkringsdirektiven var kopplade till begreppet solvensmargi- nal som nu genom Solvens <NOBR>II-direktivet</NOBR> ersatts med krav kopplade till begreppen medräkningsbar kapitalbas och solvenskapitalkrav. Vidare har begreppet saneringsplan ersatts med åtgärdsplan för att överensstämma med det nya begrepp som används i 18 kap. 4 § FRL. Ändringen i första stycket är också en följd av Solvens <NOBR>II-direktivet</NOBR> och det nya begreppet minimikapitalkrav. Vidare har begreppet finansieringsplan ersatts med begreppet finansiell saneringsplan för att överensstämma med det nya begrepp som används i 18 kap. 8 § FRL.</P>
<P class="p252 ft4">Ändringarna i <SPAN class="ft47">andra stycket </SPAN>är rena följdändringar som gjorts med anledning av de nya begreppen som införts i första stycket.</P>
<P class="p482 ft2">Övervägandena finns i avsnitt 21.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_649">
<TABLE cellpadding=0 cellspacing=0 class="t65">
<TR>
<TD class="tr4 td331"><P class="p18 ft46">6 kap. 11 §</P></TD>
<TD class="tr4 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Bestämmelserna i <SPAN class="ft3">första stycket</SPAN>, som har justerats för att överensstämma</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">med de begrepp som införs genom Solvens <NOBR>II-direktivet,</NOBR> anger de</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">situationer där Finansinspektionen kan begränsa den rätt försäkrings-</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">givare från tredjeland har att fritt förfoga över sin egendom i Sverige.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Ändringarna i andra fjärde styckena är av redaktionell art.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 21.</P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td331"><P class="p18 ft46">7 kap. 11 §</P></TD>
<TD class="tr51 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Paragrafen genomför inte någon direktivartikel.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragrafen innehåller bestämmelser om vad som ska gälla om en</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">försäkringsgivare från tredjeland, med undantag för ett visst fall, upphör</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">att driva försäkringsrörelse i Sverige.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Ändringen är en följdändring.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2"><SPAN class="ft3">Lagrådet </SPAN>anser att det är oklart vad som avses med uttrycket ”på det</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">sätt som anges”. Med detta avses att tillgångarna ska redovisas i ett</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">register och att anteckningar ska föras under de förutsättningar som</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">anges i 5 kap. 10 § andra stycket.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr24 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 21.</P></TD>
<TD class="tr24 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr51 td331"><P class="p18 ft46">9 kap. 3, 5 och 8 §§</P></TD>
<TD class="tr51 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p18 ft2">Paragraferna genomför inte några direktivartiklar.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Paragraferna innehåller bestämmelser om överlåtelse av försäkrings-</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p18 ft2">bestånd.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td331"><P class="p43 ft2">Ändringarna är följdändringar.</P></TD>
<TD class="tr23 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr26 td331"><P class="p43 ft2">5 § har kompletterats i enlighet med <SPAN class="ft3">Lagrådets </SPAN>förslag.</P></TD>
<TD class="tr26 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td331"><P class="p43 ft2">Övervägandena finns i avsnitt 21.</P></TD>
<TD class="tr28 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p1466 ft103"><SPAN class="ft84">26.9</SPAN><SPAN class="ft154">Förslaget till lag om ändring i lagen (1998:710) med vissa bestämmelser om Pensions- myndighetens premiepensionsverksamhet</SPAN></P>
<TABLE cellpadding=0 cellspacing=0 class="t92">
<TR>
<TD colspan=7 class="tr29 td356"><P class="p18 ft2">Premiepensionen är en del av den allmänna pensionen och inbegrips inte</P></TD>
<TD class="tr29 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">i tjänstepension eller annan privat försäkring. Pensionsmyndighetens</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td356"><P class="p18 ft2">premiepensionsverksamhet omfattas inte av den <NOBR>EU-rättsliga</NOBR></P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=4 class="tr23 td427"><P class="p18 ft2">försäkringsrörelseregleringen.</P></TD>
<TD class="tr23 td198"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td229"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td267"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p141 ft2">I socialförsäkringsbalken anges att Pensionsmyndigheten är</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td356"><P class="p18 ft2">försäkringsgivare för premiepension och att myndighetens verksamhet</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=3 class="tr23 td17"><P class="p18 ft2">om premiepension</P></TD>
<TD colspan=4 class="tr23 td181"><P class="p141 ft2">ska bedrivas enligt försäkringsmässiga principer</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr23 td32"><P class="p18 ft2">(64 kap.</P></TD>
<TD colspan=3 class="tr23 td162"><P class="p18 ft2">3 §). Pensionsspararen kan</P></TD>
<TD colspan=3 class="tr23 td222"><P class="p141 ft2">välja att få ut sin premiepension</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td356"><P class="p18 ft2">antingen genom uttag från fondförsäkringen eller i form av livränta med</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">garanterat belopp enligt vissa närmare bestämmelser (64 kap. 7 §). I</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">förevarande lag finns vissa bestämmelser om Pensionsmyndighetens</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td234"><P class="p18 ft2">tillämpning av</P></TD>
<TD colspan=2 class="tr26 td93"><P class="p101 ft2">försäkringsrörelse-</P></TD>
<TD class="tr26 td198"><P class="p29 ft2">och</P></TD>
<TD class="tr26 td229"><P class="p72 ft2">redovisningsregler.</P></TD>
<TD class="tr26 td267"><P class="p141 ft2">Det</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">konstaterades i propositionen som föregick denna reglering att det</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">framstod som naturligt att stora delar av det regelverk som enligt FRL</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr26 td356"><P class="p18 ft2">gäller för försäkringsbolagens verksamhet också ska gälla för</P></TD>
<TD class="tr26 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=7 class="tr23 td356"><P class="p18 ft2">försäkringsverksamheten i premiepensionssystemet. Av förarbetena</P></TD>
<TD class="tr23 td136"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr28 td32"><P class="p18 ft2">framgår</P></TD>
<TD class="tr28 td158"><P class="p101 ft2">dock</P></TD>
<TD class="tr28 td70"><P class="p18 ft2">att</P></TD>
<TD class="tr28 td105"><P class="p37 ft2">det framför</P></TD>
<TD class="tr28 td198"><P class="p90 ft2">allt</P></TD>
<TD class="tr28 td229"><P class="p18 ft2">var bestämmelserna</P></TD>
<TD class="tr28 td267"><P class="p141 ft2">om</P></TD>
<TD rowspan=2 class="tr4 td136"><P class="p19 ft2">649</P></TD>
</TR>
<TR>
<TD class="tr41 td32"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td158"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td70"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td105"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td198"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td229"><P class="p18 ft33"> </P></TD>
<TD class="tr41 td267"><P class="p18 ft33"> </P></TD>
</TR>
</TABLE>
</DIV>
<DIV id="page_650">
<DIV>
<DIV id="id_1">
<P class="p516 ft2">Prop. 2015/16:9</P>
<P class="p657 ft2">650</P>
</DIV>
<DIV id="id_2">
<P class="p247 ft4">försäkringstekniska avsättningar som ansågs vara viktiga för premiepensionsverksamheten, medan däremot krav på kapitalbas av viss storlek (solvensmarginalen) inte ansågs behöva göras tillämpliga på den verksamheten (prop. 1997/98:151 s. <NOBR>433–438).</NOBR></P>
<P class="p224 ft2">Solvens <NOBR>II-utredningens</NOBR> förslag innebar att hänvisningen till vissa bestämmelser i FRL skulle ersättas med en hänvisning till motsvarande bestämmelser i en av utredningen föreslagen tjänstepensionsrörelselag (SOU 2011:68 s. 564 och 565). Utredningens förslag har i denna del inte lett till lagstiftning. Det pågår nu beredning i Regeringskansliet av ny reglering för tjänstepensionsföretag (se slutbetänkande från Tjänstepensionsföretagsutredningen, SOU 2014:57).</P>
<P class="p252 ft2">De finns anledning att reformera de för premiepensionsverksamheten gällande försäkringsrörelsereglerna. Huruvida nu föreslagna Solvens II- regler i större eller mindre utsträckning ska väljas eller om ett mer specialanpassat regelverk i stället ska arbetas fram, bör analyseras noga i ett annat sammanhang. Denna analys ska göras inom kort och det nya regelverket bör träda i kraft senast den 1 januari 2017. I avvaktan på denna reformering bör nuvarande regelverk även fortsättningsvis vara gällande. I de delar i förevarande lag där det hänvisas till FRL bör det preciseras att hänvisningen avser FRL i dess lydelse den 31 december 2015.</P>
<P class="p1467 ft46">2, 8 och 10 §§</P>
<P class="p220 ft4">Ändringen innebär att de nuvarande bestämmelserna i FRL ska gälla i Pensionsmyndighetens <NOBR>premie-pensionsverksamhet.</NOBR></P>
<P class="p1468 ft86"><SPAN class="ft84">26.10</SPAN><SPAN class="ft156">Förslaget till lag om ändring i lagen (2000:35) om byte av redovisningsvaluta i finansiella företag</SPAN></P>
<P class="p416 ft46">8 §</P>
<P class="p247 ft4">Paragrafen innehåller krav på omräkning av premieindex och skadeindex om ett försäkringsföretag har bytt redovisningsvaluta.</P>
<P class="p223 ft4">Enligt nuvarande FRL ska solvensmarginalen för skadeförsäkringsrörelse och återförsäkringsrörelse bestämmas med utgångspunkt i dessa index (7 kap. <NOBR>7–9</NOBR> §§). Dessa bestämmelser föreslås nu upphävda. Även förevarande paragraf ska därmed upphävas.</P>
<P class="p133 ft46">9 §</P>
<P class="p220 ft4">Paragrafen innehåller i <SPAN class="ft47">punkten 2 </SPAN>ett bemyndigande för regeringen eller den myndighet som regeringen bestämmer att meddela föreskrifter om beräkning av premieindex och skadeindex i försäkringsföretag som har fått tillstånd av Finansinspektionen till en alternativ beräkning enligt 8 § andra stycket. Eftersom 8 § upphävs bör denna punkt slopas.</P>
</DIV>
</DIV>
</DIV>
<DIV id="page_651">
<TABLE cellpadding=0 cellspacing=0 class="t113">
<TR>
<TD class="tr40 td32"><P class="p18 ft34">26.11</P></TD>
<TD class="tr40 td43"><P class="p43 ft34">Förslag till lag om ändring i lagen (2000:562)</P></TD>
<TD class="tr40 td67"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
</TR>
<TR>
<TD class="tr44 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td43"><P class="p43 ft34">om internationell rättslig hjälp i brottmål</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr44 td331"><P class="p18 ft46">5 kap. 10 §</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr23 td331"><P class="p18 ft2">I paragrafen finns en rad hänvisningar till bestämmelser om</P></TD>
<TD class="tr23 td67"><P class="p18 ft180"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr26 td331"><P class="p18 ft2">uppgiftsskyldighet i andra lagar. I nuvarande FRL finns bestämmelsen i</P></TD>
<TD class="tr26 td67"><P class="p18 ft181"> </P></TD>
</TR>
<TR>
<TD colspan=2 class="tr28 td331"><P class="p18 ft2">9 kap. 12 §. Denna paragraf motsvaras helt av föreslagna 19 kap. 46 §.</P></TD>
<TD class="tr28 td67"><P class="p18 ft182"> </P></TD>
</TR>
<TR>
<TD class="tr65 td32"><P class="p18 ft34">26.12</P></TD>
<TD class="tr65 td43"><P class="p43 ft34">Förslag till lag om ändringa av</P></TD>
<TD class="tr65 td67"><P class="p18 ft6"> </P></TD>
</TR>
<TR>
<TD class="tr44 td32"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td43"><P class="p43 ft34">försäkringsavtalslagen (2005:104)</P></TD>
<TD class="tr44 td67"><P class="p18 ft6"> </P></TD>
</TR>
</TABLE>
<P class="p935 ft46">10 kap. 1 §</P>
<P class="p1063 ft4">I paragrafens första stycke anges i huvudsak att ett försäkringsbolag är skyldigt att lämna information enligt bestämmelser i kapitlet.</P>
<P class="p67 ft2">Andra stycket innehåller undantag från det informationskrav som följer av första stycket. Ett av undantagen gäller sådana försäkringsföreningar som har medgetts undantag enligt 1 kap. 19 § 1 eller 20 § FRL.</P>
<P class="p67 ft2">Genom artikel 4 i Solvens <NOBR>II-direktivet</NOBR> ändras artikel 3.1 i första skadeförsäkringsdirektivet och artikel 3.6 i konsoliderade livförsäkringsdirektivet som har genomförts i nuvarande 1 kap. 19 § 1 och 20 § 2. Kriterierna för undantag från Solvens <NOBR>II-direktivet</NOBR> jämfört med tidigare direktiv har i vissa delar förändrats. Det innebär givetvis att även de undantagsbestämmelser som genomför artikel 4 har ett något annat innehåll.</P>
<P class="p502 ft4">Undantaget i 1 kap. 20 § 1 behålls oförändrat i förslaget till FRL. Hänvisningen till denna bestämmelse ska därför kvarstå. Undantaget i 1 kap. 20 § 2 upphävs, varför hänvisningen till den bestämmelsen slopas.</P>
<P class="p67 ft4">Undantaget i 1 kap. 19 § 1 motsvaras i huvudsak och har samma syfte som de föreslagna bestämmelserna i 1 kap. 19 och 19 b §§. Hänvisningen ändras därför till sistnämnda bestämmelser.</P>
<P class="p1469 ft86"><SPAN class="ft84">26.13</SPAN><SPAN class="ft183">Förslaget till lag om ändring i aktiebolagslagen (2005:551)</SPAN></P>
<P class="p935 ft46">27 kap. 1 §</P>
<P class="p770 ft4">Paragrafen behandlar primärt aktiebolagsregistret. I <SPAN class="ft47">andra stycket </SPAN>regleras hur bankregistret och försäkringsregistret ska hanteras inom ramen för aktiebolagslagen. I paragrafen hänvisas bl.a. till nuvarande lydelse av FRL. Den hänvisningen bör justeras med anledning av reformeringen av FRL.</P>
<P class="p1470 ft2">651</P>
</DIV>
<DIV id="page_652">
<TABLE cellpadding=0 cellspacing=0 class="t68">
<TR>
<TD class="tr47 td90"><P class="p18 ft2">Prop. 2015/16:9</P></TD>
<TD class="tr47 td269"><P class="p18 ft34">26.14 Förslaget till lag om ändring i lagen (2006:531)</P></TD>
</TR>
<TR>
<TD class="tr44 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td269"><P class="p897 ft34">om särskild tillsyn över finansiella konglomerat</P></TD>
</TR>
<TR>
<TD class="tr44 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr44 td269"><P class="p18 ft46">1 kap. 3 §</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">Paragrafen genomför artikel 2.4, 2.6 och 2.8 b i ändringsdirektivet</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">(2011/89/EU).</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p43 ft2">Paragrafen innehåller definitioner av bl.a. finansiell sektor och reglerat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företag.</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p43 ft2">Ändringarna i <SPAN class="ft3">punkterna 7 b</SPAN>, <SPAN class="ft3">10 </SPAN>och <SPAN class="ft3">14 b </SPAN>innebär att specialföretag</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">ingår i definitionen av finansiell sektor (försäkringssektorn) och reglerat</P></TD>
</TR>
<TR>
<TD class="tr23 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr23 td269"><P class="p18 ft2">företag. Vid bedömningen om ett finansiellt konglomerat är för handen</P></TD>
</TR>
<TR>
<TD class="tr26 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr26 td269"><P class="p18 ft2">ska således förekomsten av ett specialföretag beaktas.</P></TD>
</TR>
<TR>
<TD class="tr28 td90"><P class="p18 ft6"> </P></TD>
<TD class="tr28 td269"><P class="p43 ft2">Övervägandena finns i avsnitt 23.</P></TD>
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<P class="p1451 ft86"><SPAN class="ft84">26.15</SPAN><SPAN class="ft156">Förslaget till lag om ändring i lagen (2007:528) om värdepappersmarknaden</SPAN></P>
<P class="p893 ft46">16 kap. 4 §</P>
<P class="p1142 ft4">I paragrafens <SPAN class="ft47">andra stycke </SPAN>finns en hänvisning till att det i andra lagar finns bestämmelser om revision. Hänvisningen till FRL bör justeras med anledning av reformeringen av FRL.</P>
<P class="p1471 ft103"><SPAN class="ft84">26.16</SPAN><SPAN class="ft184">Förslag till lag om ändring i lagen (2014:484) om en databas för övervakning av och tillsyn över finansmarknaderna</SPAN></P>
<P class="p1102 ft46">3 §</P>
<P class="p858 ft4">I paragrafens <SPAN class="ft47">punkt 8 </SPAN>justeras hänvisningen med anledning av reformeringen av FRL.</P>
<P class="p508 ft4">Den äldre bestämmelsen gäller för försäkringsföretag som vid lagens ikraftträdande fortsätter att bedriva verksamhet som avser tjänste- pensionsförsäkringar enligt punkten 2 i övergångsbestämmelserna till försäkringsrörelselagen.</P>
<P class="p1472 ft2">652</P>
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11Riksdagen antar regeringens förslag till lag om ändring i försäkringsrörelselagen (2010:2043).BifallBifall2015/16:FiU7FiU2010:20432015:70022Riksdagen antar regeringens förslag till lag om ändring i lagen (1967:531) om tryggande av pensionsutfästelse m.m.BifallBifall2015/16:FiU7FiU1967:5312015:70833Riksdagen antar regeringens förslag till lag om ändring i förmånsrättslagen (1970:979).BifallBifall2015/16:FiU7FiU1970:9792015:70944Riksdagen antar regeringens förslag till lag om ändring i lagen (1984:404) om stämpelskatt vid inskrivningsmyndigheter.BifallBifall2015/16:FiU7FiU1984:4042015:71055Riksdagen antar regeringens förslag till lag om ändring i konkurslagen (1987:672).BifallBifall2015/16:FiU7FiU1987:6722015:71166Riksdagen antar regeringens förslag till lag om ändring i lagen (1991:980) om handel med finansiella instrument.BifallBifall2015/16:FiU7FiU1991:9802015:71277Riksdagen antar regeringens förslag till lag om ändring i lagen (1995:1560) om årsredovisning i försäkringsföretag.Delvis bifallDelvis bifall2015/16:FiU7FiU1995:15602015:71388Riksdagen antar regeringens förslag till lag om ändring i lagen (1998:293) om utländska försäkringsgivares och tjänstepensionsinstituts verksamhet i Sverige.BifallBifall2015/16:FiU7FiU1998:2932015:71499Riksdagen antar regeringens förslag till lag om ändring i lagen (1998:710) med vissa bestämmelser om Pensionsmyndighetens premiepensionsverksamhet.BifallBifall2015/16:FiU7FiU1998:7102015:7151010Riksdagen antar regeringens förslag till lag om ändring i lagen (2000:35) om byte av redovisningsvaluta i finansiella företag.BifallBifall2015/16:FiU7FiU2000:352015:7161111Riksdagen antar regeringens förslag till lag om ändring i lagen (2000:562) om internationell rättshjälp i brottmål.BifallBifall2015/16:FiU7FiU2000:5622015:7171212Riksdagen antar regeringens förslag till lag om ändring i försäkringsavtalslagen (2005:104).BifallBifall2015/16:FiU7FiU2005:1042015:7181313Riksdagen antar regeringens förslag till lag om ändring i aktiebolagslagen (2005:551).BifallBifall2015/16:FiU7FiU2005:5512015:7191414Riksdagen antar regeringens förslag till lag om ändring i lagen (2006:531) om särskild tillsyn över finansiella konglomerat.BifallBifall2015/16:FiU7FiU2006:5312015:7201515Riksdagen antar regeringens förslag till lag om ändring i lagen (2007:528) om värdepappersmarknaden.BifallBifall2015/16:FiU7FiU2007:5282015:7211616Riksdagen antar regeringens förslag till lag om ändring i lagen (2014:484) om en databas för övervakning av och tillsyn över finansmarknaderna.BifallBifall2015/16:FiU7FiU2014:4842015:701INLInlämnad2015-09-23 00:00:00inträffat0behandlingBBordlagd2015-09-24 00:00:00inträffat0behandlingHÄNHänvisad2015-09-25 00:00:00inträffat0behandlingMOTMotionstid slutar2015-10-09 00:00:00inträffat0behandling0218878014918Stefan LöfvenS1Statsråd10956444284814Per BolundMP2Statsråd2inlamnatavInlämnat avFinansdepartementetH30392016-05-04 13:06:31statustextstatustextÄrendet är avslutatH30392017-10-17 17:12:26tilldelatTilldelatFinansutskottetH30392016-05-04 13:06:31H3039prop_201516__9_d1.pdf4924807pdfGenomförande av Solvens II-direktivet på försäkringsområdethttps://data.riksdagen.se/fil/F8365784-7624-41A2-959B-E6A1CD427C68H3039d2Europaparlamentets och rådets direktiv om upptagande och utövande av försäkrings- och återförsäkringsverksamhetprop_201516__9_d2.pdf3929756pdfGenomförande av Solvens II-direktivet på försäkringsområdet (bilaga 1)https://data.riksdagen.se/fil/6CAD2ECB-A439-400D-BFED-023B33943339behandlas_i2015/16:FiU7H301FiU7bet2015/16FiU7Genomförande av Solvens II-direktivet på försäkringsområdetbetBetänkande