未到期责任准备金

未到期责任准备金监管会计信息失真及其校正

Regulation Accounting Information Distortion of Unearned Premium Reserve and Emendation

未到期责任准备金的监管会计信息失真又会对非寿险业偿付能力监管造成哪些不良的影响？

What ill result will it cause in the non-life insurance industry supervision ?

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 .

其中，对于机动车辆法定第三者责任保险，应当采用三百六十五分之一法评估其未到期责任准备金。

With respect to statutory third-party liability insurance for motor vehicles , it shall adopt the1 / 365 to evaluate the unearned premium reserves .

我国现行监管会计制度中究竟存有哪些缺陷会使未到期责任准备金产生这种合法的、必然的会计信息失真？

What shortcomings exist in our present regulation accounting system that will cause the legal and inevitable distortion of accounting information in unearned premium reserve ?

未到期责任准备金作为财产保险公司的主要负债内容，其计提准确性对保险监管部门客观评价保险公司的偿付能力状况有着较大的影响。

The unearned premium reserve is the main liability of non-life insurance company and its veracity has great influence on the solvency evaluation by insurance regulation department .

人寿保险精算准备金经营有人寿保险业务的保险公司，应当按照有效的人寿保险单的全部净值提取未到期责任准备金。

An insurance company engaged in life insurance shall set aside a reserve for future claims equal to the total net value determined actuarially on the total life insurance policies in force .

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 .

但由于我国目前监管会计制度中固有的缺陷和漏洞，使得未到期责任准备金的监管会计信息失真有其存在的必然性，这将给我国的非寿险业偿付能力监管带来一系列不利影响。

Because there are many shortcomings in our present regulation accounting system , the accounting information of unearned premium reserve will be distorted certainly , which will brings a series of disadvantage to the non-life insurance industry supervision .