我国非寿险未到期责任准备金计提方法探讨

《保险公司非寿险业务准备金管理办法(试行)》及其实施细则(试行)出台后,我国与国际上通行的非寿险未到期责任准备金计提做法基本保持一致。适合我国非寿险未到期责任准备金的计提方法为:对短期非寿险未到期责任准备金的计提,应区分不同保险期限的险种采用不同的计算方法;长期责任准备金宜采用简化了的会计年度法作为计提方法。

With the issue of ＂The Non-life Reserve Management Method of Insurance Companies （provisional）＂ and its Implementation Measures （provisional）, the non-life unearned premium reserving method of China became similar with the international market. The non-life unearned premium reserving method suitable to China＇s situations is： the reserving method for short-term non-life unearned premium should differentiate the development model, make analysis on advantages and disadvantages, apply different calculation method to different type of products, and the reserve calculation for long-term products should use the simplified fiscal year method.