{"id":3296,"date":"2021-10-16T19:23:14","date_gmt":"2021-10-16T17:23:14","guid":{"rendered":"https:\/\/actuary.hu\/weblap3\/?p=3296"},"modified":"2021-10-16T19:43:02","modified_gmt":"2021-10-16T17:43:02","slug":"isap4-szabvany-honositasa","status":"publish","type":"post","link":"https:\/\/actuary.hu\/weblap3\/isap4-szabvany-honositasa\/","title":{"rendered":"ISAP4 szabv\u00e1ny honos\u00edt\u00e1sa"},"content":{"rendered":"\t\t
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Tisztelt MAT tagok \u00e9s \u00e9rdekelt felek!<\/h4>

Az ISAP4 honos\u00edt\u00e1s\u00e1val kapcsolatban \u00faj inform\u00e1ci\u00f3 ker\u00fclt ki a honlapra (https:\/\/actuary.hu\/weblap3\/szakma\/mat-szabvanyok-es-ajanlasok\/), mely a \u201eISAP4 (IFRS17 szabv\u00e1ny honos\u00edt\u00e1s\u00e1hoz dokumentumok konzult\u00e1ci\u00f3 c\u00e9lj\u00e1b\u00f3l)\u201d c\u00edm alatt tal\u00e1lhat\u00f3.<\/span><\/p>

\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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1.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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1A Magyar Aktu\u00e1rius T\u00e1rsas\u00e1g az Az aktu\u00e1rius szakmai aj\u00e1nl\u00e1sok elfogad\u00e1s\u00e1nak rendje (2016) alapj\u00e1n megkezdte az ISAP4 honos\u00edt\u00e1s\u00e1t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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2.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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2. Az 1.\u00a7. 1.2 pontja alapj\u00e1n l\u00e9trehozott szakmai bizotts\u00e1g azt javasolja, hogy a mintaszabv\u00e1nyt gyakorlatilag v\u00e1ltoztat\u00e1s n\u00e9lk\u00fcl honos\u00edtsa a Magyar Aktu\u00e1rius T\u00e1rsas\u00e1g, melyre a mintaszabv\u00e1ny el\u0151szav\u00e1ban k\u00e9t lehet\u0151s\u00e9g \u00e1ll fenn:
a jelen ISAP szabv\u00e1nyt szabv\u00e1nyk\u00e9nt, a szerkeszt\u00e9si megjegyz\u00e9sek alatt meghat\u00e1rozott m\u00f3dos\u00edt\u00e1sokkal veszik \u00e1t;
a jelen ISAP szabv\u00e1nyt magukra szabva, a sz\u00f6veg\u00e9t a szabv\u00e1nyt kialak\u00edt\u00f3 test\u00fclet \u00e1ltal megfelel\u0151nek \u00edt\u00e9lt m\u00e9rt\u00e9kben m\u00f3dos\u00edtva veszik \u00e1t \u00fagy, hogy k\u00f6zben biztos\u00edtj\u00e1k, hogy az \u00edgy kialak\u00edtott szabv\u00e1ny, illetve szabv\u00e1nyrendszer l\u00e9nyegi konzisztenci\u00e1t mutasson a jelen ISAP szabv\u00e1nnyal
Az (a) pont jelenti a v\u00e1ltoztat\u00e1s n\u00e9lk\u00fcli honos\u00edt\u00e1st, a (b) pont pedig az eddig, illetve ezut\u00e1n be\u00e9rkez\u0151 javaslatok be\u00e9p\u00edt\u00e9s\u00e9t.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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3.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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3. A honos\u00edt\u00e1si folyamat elej\u00e9n a MAT a vele egy\u00fcttm\u0171k\u00f6d\u00e9si meg\u00e1llapod\u00e1st k\u00f6t\u00f6tt MNB-t \u00e9s MABISZ-t, valamint az esetlegesen \u00e9rdekelt f\u00e9lk\u00e9nt azonos\u00edtott Magyar K\u00f6nyvvizsg\u00e1l\u00f3i Kamar\u00e1t is t\u00e1j\u00e9koztatta a terveir\u0151l. El\u0151zetesen az MNB az al\u00e1bbi javaslatot tette:<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u201e \u2026 a 2.6.11-es ponttal kapcsolatban mer\u00fclt fel egy k\u00e9rd\u00e9s\u00fcnk. A tervezet szerint a fenntart\u00e1si k\u00f6lts\u00e9gek becsl\u00e9s\u00e9n\u00e9l figyelembe kell venni a m\u00faltbeli tapasztalatokat, az infl\u00e1ci\u00f3t \u00e9s az \u00fczleti tervet. A j\u00f6v\u0151beli tervek figyelembev\u00e9tel\u00e9nek m\u00f3dja felvet egy lehets\u00e9ges probl\u00e9m\u00e1t. S2-es p\u00e1rhuzamot tekintve: a legjobb becsl\u00e9s kapcs\u00e1n tal\u00e1lkoztunk olyan esettel, amikor az \u00fczleti terv t\u00fal ambici\u00f3zus volt, \u00edgy az el\u0151rejelz\u00e9sben szerepl\u0151, felfut\u00f3 \u00e9rt\u00e9kes\u00edt\u00e9s hat\u00e1s\u00e1ra az alkalmazott egys\u00e9gk\u00f6lts\u00e9gek jelent\u0151sen cs\u00f6kkentek, ez\u00e1ltal a j\u00f6v\u0151beli k\u00f6telezetts\u00e9geket alulbecs\u00fclt\u00e9k. E kock\u00e1zatra reflekt\u00e1l a vonatkoz\u00f3 MNB aj\u00e1nl\u00e1s 57-es pontja (ld. lent). K\u00e9rd\u00e9s\u00fcnk, hogy elvi szinten hasznos lehet-e utalni a modellszabv\u00e1nyban erre a kock\u00e1zatra, p\u00e9ld\u00e1ul azzal, hogy az aktu\u00e1rius figyelembe veszi a j\u00f6v\u0151beli \u00fczleti tervek megval\u00f3sul\u00e1s\u00e1nak val\u00f3sz\u00edn\u0171s\u00e9g\u00e9t?<\/p><\/blockquote>

MNB aj\u00e1nl\u00e1s 16-2019-biztonsagtechnikai-tartalekok.pdf (mnb.hu)<\/p>

57. Az MNB j\u00f3 gyakorlatnak tartja, ha a k\u00f6lts\u00e9gek id\u0151beli v\u00e1ltoz\u00e1s\u00e1ra vonatkoz\u00f3an a biztos\u00edt\u00f3 az egy szerz\u0151d\u00e9sre jut\u00f3 k\u00f6lts\u00e9gek cs\u00f6kken\u00e9s\u00e9t legfeljebb 3 \u00e9vig veszi figyelembe, vagyis a k\u00f6lts\u00e9gek j\u00f6v\u0151beli alakul\u00e1s\u00e1t az \u00e1llom\u00e1ny n\u00f6veked\u00e9s\u00e9b\u0151l eredend\u0151en 3 \u00e9vn\u00e9l hosszabb id\u0151szakra nem jelzi el\u0151re.\u201d<\/p><\/blockquote>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t

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A bizotts\u00e1g \u00e9s a vezet\u0151s\u00e9g t\u00e1mogathat\u00f3nak tartja az MNB javaslat\u00e1nak beemel\u00e9s\u00e9t ak\u00e1r a f\u0151 sz\u00f6vegbe, ak\u00e1r l\u00e1bjegyzetbe.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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4.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Id\u0151k\u00f6zben elk\u00e9sz\u00fclt az ISAP4 magyar ford\u00edt\u00e1sa a szakkifejez\u00e9sek jegyz\u00e9k\u00e9vel egy\u00fctt.
A) A ford\u00edt\u00e1s sor\u00e1n az volt a c\u00e9lkit\u0171z\u00e9s, hogy a szakkifejez\u00e9sek a m\u00e1r \u00e9rv\u00e9nyes szabv\u00e1nnyal legyenek \u00f6sszhangban
B) A ford\u00edt\u00e1s idej\u00e9n k\u00e9sz\u00fclt el a szabv\u00e1ny hivatalos magyar ford\u00edt\u00e1sa, mellyel a konzisztencia nem teljes, tekintettel arra, hogy ezen szabv\u00e1nyford\u00edt\u00e1s fel\u00fclvizsg\u00e1lata is v\u00e1rhat\u00f3.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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5.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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Ez\u00faton k\u00e9rj\u00fck a MAT tagjait \u00e9s az \u00e9rdekelt feleket (MNB, MABISZ, MKK), hogy<\/p>

  • a szabv\u00e1nyt tartalmilag \u00edr\u00e1sban v\u00e9lem\u00e9nyezz\u00e9k<\/li>
  • a ford\u00edt\u00e1st \u00edr\u00e1sban v\u00e9lem\u00e9nyezz\u00e9k.<\/li>
  • V\u00e9lem\u00e9ny\u00fcket a bizotts\u00e1gnak (isap4@actuary.hu) juttass\u00e1k el november 15-ig juttass\u00e1k el.<\/li>
  • A nyilv\u00e1nos vit\u00e1n vegyenek r\u00e9szt.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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    6.<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
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    A MAT a nyilv\u00e1nos vit\u00e1t november v\u00e9g\u00e9re, december elej\u00e9re tervezi<\/p>

    • az aktu\u00e1lis j\u00e1rv\u00e1nyhelyzet<\/li>
    • \u00e9s a regisztr\u00e1ltak sz\u00e1m\u00e1nak f\u00fcggv\u00e9ny\u00e9ben<\/li>
    • szem\u00e9lyes, hibrid vagy tiszt\u00e1n on-line form\u00e1ban megtartani.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t
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      \u00dcdv\u00f6zlettel,<\/p>

      Az ad hoc bizotts\u00e1g tagjai: Hauer Judit, L\u00e1ngi Tam\u00e1s, Lakatos M\u00e1t\u00e9, Borza G\u00e1bor<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

      Tisztelt MAT tagok \u00e9s \u00e9rdekelt felek! Az ISAP4 honos\u00edt\u00e1s\u00e1val kapcsolatban \u00faj inform\u00e1ci\u00f3 ker\u00fclt ki a honlapra (https:\/\/actuary.hu\/weblap3\/szakma\/mat-szabvanyok-es-ajanlasok\/), mely a \u201eISAP4 (IFRS17 szabv\u00e1ny honos\u00edt\u00e1s\u00e1hoz dokumentumok konzult\u00e1ci\u00f3 c\u00e9lj\u00e1b\u00f3l)\u201d c\u00edm alatt tal\u00e1lhat\u00f3. \u00a0 1. 1A Magyar Aktu\u00e1rius T\u00e1rsas\u00e1g az Az aktu\u00e1rius szakmai aj\u00e1nl\u00e1sok elfogad\u00e1s\u00e1nak rendje (2016) alapj\u00e1n megkezdte az ISAP4 honos\u00edt\u00e1s\u00e1t. 2. 2. Az 1.\u00a7. 1.2 pontja alapj\u00e1n […]<\/p>\n","protected":false},"author":1,"featured_media":323,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[3],"tags":[],"class_list":["post-3296","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"_links":{"self":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/posts\/3296","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/comments?post=3296"}],"version-history":[{"count":7,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/posts\/3296\/revisions"}],"predecessor-version":[{"id":3303,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/posts\/3296\/revisions\/3303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/media\/323"}],"wp:attachment":[{"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/media?parent=3296"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/categories?post=3296"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/actuary.hu\/weblap3\/wp-json\/wp\/v2\/tags?post=3296"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}