美国NAIC关于长期责任准备金的提取方法及其借鉴

The Calculation of Long Term Unearned Premium Reserve Required by NAIC as a Reference to China

2004年12月,中国保监会发布了《保险公司非寿险业务准备金管理办法(试行)》,规定了各种责任准备金的提取方法。该试行办法中,有关对长期责任准备金的提取方法的规定侧重于原则性,缺乏可操作性,有待进一步完善。美国保险官协会(NAIC)于1997年修订、并于1998年开始实施的关于长期责任准备金的提取方法,对我国非寿险公司以及保险监管部门有借鉴意义。特别是按照美国保险官协会(NAIC)的新规定,长期责任准备金的提取涉及到精算人员的经验与判断,故对精算人员提出了更高的要求。

At the end of 2004, CIRC promulgated rules as to nonlife reserving management, stipulating various reserving methodologies. Still it needs to be further perfected. For instance it provides with mainly in principle guidance as to long term unearned premium reserving with vague maneuverability to be specified. This paper is focused on introducing the rules as to the calculation of long term unearned premium reserve required by NAIC released in 1997 and effective in 1998. It is anticipated that it could be a reference to nonlife companies and insurance regulatory offices in China. According to the rules stipulated by NAIC, the unearned premium reserving for long term contracts requires estimation and judgment of actuaries, which is more demanding.