14.1 INTRODUCTION14.2 TREATMENT OF INSURANCE CONCEPTS UNDER BASEL II’S OPRISK CATEGORY14.3 A MORE ENCOMPASSING VIEW ON INSURANCE CONCEPTS FOR OPRISK MANAGEMENT14.4 RISK, COST OF CAPITAL, AND SHAREHOLDER VALUE14.5 OPTIMIZATION OF THE TOTAL COST OF RISK14.6 CONCLUSIONS, RECOMMENDATIONS, AND OUTLOOK FOR FURTHER RESEARCHNOTESREFERENCES