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  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

    . .

  • 5

    Solvency II - 6

    8

    10

    KPMG H

    12

    1 (Capitalization & Results) 14

    2 (Loss Ratios) 17

    3 (Acquisition Costs & General Expenses) 22

    4 (Performance & Activity Ratios) 25

    5 (Reservation Ratios) 30

    6 (Liquidity) 34

    36

    KPMG 2015 3

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    n

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    : IFRS 9

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  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    1120/2014 64 . 4172/2013 20% , , , .. , , , , , ,, , , , ( , , ..), , . 2238/1994 - , . , 1047/2015 1-3 .

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    KPMG 2015 11

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  • KPMG 2015 13

    H KPMG , , - 31 2014. - , - - . 75% 45%

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  • , , 2014 1 734 . 87 ., .

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    nn (Capitalization & Results)

    2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    1

    (Capitalization)

  • KPMG 2015 15

    2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"), . .

    3 - 4814/2004.

    - 3-4814/2004(Capitalization Regulatory GAAP)

  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    KPMG: , .

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    KPMG: 18% 2013. 2011 ( ), - 2 . .

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    - (Capitalization - Corporate Law)

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  • KPMG 2015 17

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    n (Loss ratios)2

    , 59% 2013 47% 2014, 12 . - 2010 70% , 23% .

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    . .

    (Loss Ratio - MTPL)

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  • KPMG 2015 19

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    - (Loss Ratio - Other General Classes)

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    () - (Gross Combined Loss Ratio - Total General Classes)

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  • KPMG 2015 21

    2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"), . .

    - (Net Combined Loss Ratio - MTPL)

    (Net Combined Loss Ratio)

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  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    nn & (Acquisition Costs & General Expenses)3

  • KPMG 2015 23

    2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"), . .

    (Commission ratio)

    - (Commission Ratio MTPL)

    - (Commission Ratio Non-motor General Classes)

    .

    .

    KPMG:

    ., (Direct) (Insurance Aggregators), .

    2014 .

    26% .

  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    KPMG:

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    5% 2013 10% 2012, 2015 . 2015 2016 Solvency II .

    - (Total Expense Ratio - All Classes)

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  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"), . .

    n nn (Performance & Activity Ratios)4

    KPMG 2015 25

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    (Collection turnover days)

  • 2016 KPMG , A - KPMG KPMG International Cooperative ("KPMG International"),

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    KPMG: