担保准备金公允价值计量方法研究

A Study on the Measurement Methods of the Fair Value for the Guarantee Reserve

目前我国担保公司担保准备金按固定比例提取,有悖于其或有性。担保准备金实质上是一种或有负债,应采用公允价值计量。对未到期责任准备金的提取,短期担保合同采用未赚保费法,长期担保合同采用三因素法。担保赔偿准备金提取采用逐案估算法、平均值估算法、损失率法,并增加理赔费用准备金。

At present,the guarantee reserve is withdrawn according to a fixed ratio in the guarantee companies in China,which goes against its contingency.The guarantee reserve is essentially a contingent liability which should be measured by fair value.To be specific,for the withdrawal of unearned premium reserve,the model of unearned premium can be used for short-term guarantee contract,and the method of three-factors for long-term guarantee contract.As for the withdrawal of guarantee claim reserve,the commonly adopted methods are as follows： estimating according to each case,according to the average value or according to loss ratio.Meanwhile,increase the claim expense reserve.