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
  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。
• Article94 an insurance company shall draw various kinds of liability reserve funds in accordance with the principles of safeguarding the interests of the insured , and guaranteeing the payment capacity
  第九十四条保险公司应当根据保障被保险人利益、保证偿付能力的原则，提取各项责任准备金。
• Article 5 the non - life reserve funds of an insurance company shall include pending liability reserve found , reserve found for payment before decision , and other kind of reserve founds under the provisions by the circ
  第五条保险公司非寿险业务准备金包括未到期责任准备金、未决赔款准备金和中国保监会规定的其它责任准备金。
• What the insurance beneficiary enjoys is only the expective right before the insurance accident occurs , and it is not until the insurance accide nt occurs that he does enjoy the a
  保险受益人在保险事故发生前仅享有期待权，在保险事故发生后才享有现实的债权。保险受益权的内容则包括保险金给付请求权和保险责任准备金返还请求权。
• Essentially , life insurance reserve is a liability . on one hand , it is central subject of life insurance accounting , and on the other hand , it is the direct base of solvency to an insurance company of life
  另一方面,寿险责任准备金是寿险公司偿付能力的直接基础,对其科学、充分的计提是保证寿险公司偿付能力的最根本手段之一。
• 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
  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。
• This article tries to find out shortcomings in the institution of calculating and distilling and management of life insurance reserve by the way of comparative study between china and the america
  本文运用跨学科和比较研究法,通过讨论中美在寿险责任准备金计提及管理制度上的现存差异,以此发现我国在寿险责任准备金计提及管理制度的不足及缺陷。
• Life insurance reserve is accumulated by insurance premium in order to perform insurance obligation unperformed , and is one kind of insurance fund in special money form , which is distilled for payment in future
  它是保险人已收保费的积累,是保险人为未来可能发生的赔偿或给付所提存的一种专项货币形态的保险基金。寿险责任准备金本质上是保险人对被保险人或受益人的负债。
• Now , we are constructing supervisory system of solvency of life insurance , have had some correlative rules , and have had certain criterion at the point of supervision , but we have less at the point of non - supervision
  目前,我国正在全面构建寿险偿付能力监管体系,对寿险责任准备金的计提及管理出台了一些相关的法规,从监管角度对寿险责任准备金的计提及管理进行了一定规范。
• Article 6 a cedant shall , in the current period of recognition of the premium income of an original insurance contract , calculate and determine the ceded premium in light of the reinsurance contract and record it into the profits and losses of the current period
  同时，原保险合同为非寿险原保险合同的，再保险分出人还应当按照相关再保险合同的约定，计算确认相关的应收分保未到期责任准备金资产，并冲减提取未到期责任准备金。