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The Effect of Solvency Regulations and Accounting Standards on Long‑Term Investing: Implications for Insurers and Pension Funds

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Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/the-effect-of-solvency-regulations-and-accounting-standards-on-long-term-investing_5k8xd1nm3d9n-en.html
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This report reviews recent as well as planned changes to accounting and solvency regulations affecting insurers and pension funds and how they may impact long-term investing by these institutions. The review of existing evidence focuses mainly on the impact of risk-based solvency requirements, identifying instances where such regulations may have...
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