保险责任准备金

而偿付能力的内容包括资本金、保险责任准备金、保险保证金、保险保障基金、总准备金和最低偿付能力额度等。

Solvency of an insurance company is composed of capital , reserve , guaranteed funds , free reserve and minimum solvency margin .

保险责任准备金是保险组织为了承担未到期责任和处理未决赔款而从保费收入中提存的一种资金准备，它会因保险合同的类型不同而呈现出不同的性质。

Reserve is a kind of fund reserve drawn from insurance income for insurance organizations to assume immature liability and deal with unsettled claims , whose quality varies according to different types of insurance contracts .

第二章：团体年金保险责任准备金的评估基础。

Chapter 2 : Valuation Basis for Group Annuity .

论文各章主要内容：第一章：团体年金保险及其责任准备金概述。

The main content of the thesis including four chapters : Chapter 1 : Group Annuity And Group Annuity ` s Reserving .

未决赔款准备金是保险公司责任准备金中最重要的部分，也是准备金精算师日常工作的主要部分。

The outstanding claim reserve is the most important part of reserves . The actuaries in the insurance companies pay most time in estimating the outstanding claim reserves .

具有分离基金的保险产品的责任准备金提取有别于传统的精算方法。

Reserving for segregated fund insurance contracts are difference from traditional actuarial method .

基于保险合同的责任准备金的确认与计量

Recognition and Measurement of Reserve Base on Insurance Contract

再保险分出人应当在资产负债表日调整原保险合同未到期责任准备金余额时，相应调整应收分保未到期责任准备金余额。

When the cedant adjusts the balance of the unearned premium reserve of the original insurance contract on the balance sheet date , it shall adjust the amount of the receivable reinsurance unearned premium reserve accordingly .

未到期责任准备金，是指保险人为尚未终止的非寿险保险责任提取的准备金。

The term " unearned premium reserves " refers to the reserves drawn by an insurer for unexpired non-life insurance liabilities .

随着分红保险业务的不断发展和扩大，分红保险责任准备金的规模也与日俱增，它在寿险公司整个责任准备金体系中的地位也越来越重要。

With the development and expansion of participating life insurance business , the scale of participating life insurance reserves is increasing steadily , and its position in the whole reserves of life insurance company is becoming more and more important .

而由于保险合同属于金融工具，金融工具最相关的计量属性是公允价值，因此保险责任准备金的计量属性应该是公允价值。

Because the fair value is the most correlative measurement attribute of financial instrument , and insurance contracts belong to financial instruments , so the measurement attribute of insurance liabilities should coincide with financial instruments to adopt fair value .