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The key benchmark of an insurance business is its solvency or its financial strength. In this seminar, the Solvency II (SII) system which makes it possible for insurance companies to measure their solvency with a risk basis method will be explained. The main aim of this presentation is to handle “The Best Estimate Method” which is one of the major actuarial calculations of SII. Moreover, a new rating system for credit and operational risks from an actuarial perspective will be mentioned.