璐㈤櫓涓氬姟璧斾粯鐜囨寚鏍囩殑瀵规瘮鍒嗘瀽
鍑哄锛氫腑鍥戒繚闄╂姤
鏃堕棿锛?/p>
2008-07-28
锛?/p>
锛?/p>
锛诲ぇ锛?/p>
锛讳腑锛?/p>
锛诲皬锛?/p>
锛绘墦鍗帮冀
锛诲叧闂冀
鐢变簬鍥藉唴璐㈤櫓涓氳禂浠樼巼鎸囨爣鐨勮绠椾笌缁熻鍙ｅ緞瀛樺湪涓�瀹氬樊寮傦紝瀵艰嚧鏃犳硶瀵瑰悇鍏徃鐨勮禂浠樻儏鍐佃繘琛岀洿瑙傜殑瀵规瘮鍒嗘瀽锛?/p>
鐢氳嚦鍙兘鍑虹幇浜轰负鍦扮敤璧斾粯鐜囨帺鐩栦笟鍔¤川閲忕殑鎯呭喌锛?/p>
鍚屾椂鍚勫鍏徃璧斾粯鐜囨寚鏍囩殑涓嶄竴鑷翠篃瀵艰嚧鐩戠閮ㄩ棬鏃犳硶瀵瑰悇瀹跺叕鍙?/p>
杩涜缁熶竴璇勪环锛屽敖蹇缓绔嬭储闄╀笟缁熶竴鐨勮禂浠樼巼鏍囧噯宸茬粡鎴愪负鏁翠釜琛屼笟浜熼』瑙ｅ喅鐨勯棶棰樸�?/p>
鐩墠锛屼笟鍐呰储闄╁叕鍙稿鍏朵笟鍔¤禂浠樿川閲忕殑鑰冩牳鍒嗘瀽鎸囨爣涓昏闆嗕腑鍦ㄥ巻骞村埗璧斾粯鐜囥�佺患鍚堣禂浠樼巼浠ュ強婊℃湡璧斾粯鐜囦笁椤?/p>
鎸囨爣涓婏紝鑰屾弧鏈熻禂浠樼巼鍙堟牴鎹粺璁″彛寰勭殑涓嶅悓鍒嗘垚鎵夸繚骞村害鍒舵弧鏈熻禂浠樼巼浠ュ強浜嬫晠骞村害鍒舵弧鏈熻禂浠樼巼銆傜敱浜庝互涓婂嚑绉嶈禂
浠樼巼鐨勭粺璁″彛寰勩�佽寖鍥翠笉鍚岋紝瀵艰嚧璇勪及缁撴灉瀛樺湪涓�瀹氱殑宸紓銆?/p>
1.
鍘嗗勾鍒惰禂浠樼巼
鍘嗗勾鍒惰禂浠樼巼
=
缁煎悎璧旀
/
宸茶禋淇濊垂锛屽叾涓患鍚堣禂娆?/p>
=
褰撴湡宸插喅
+
褰撴湡鏈喅浼版崯
-
鏈熷垵鏈喅浼版崯锛涙弧鏈熶繚璐?/p>
=
褰撴湡淇濊垂
+
鏈熷垵鏈埌鏈熻矗浠诲噯澶囬噾
-
鏈?/p>
鏈湭鍒版湡璐ｄ换鍑嗗閲戙�?/p>
鍘嗗勾鍒惰禂浠樼巼缁熻鏃堕棿涓庤储鍔″勾搴﹀彛寰勪竴鑷达紝
鍙互鍦ㄤ竴瀹氱▼搴︿笂鍙嶆槧鍚勬壙淇濆勾搴︿繚鍗曞湪鏍哥畻鏈熷唴鐨勬弧鏈熶繚璐瑰拰璧斾粯
鎯呭喌锛屽彲涓庝細璁″勾搴︾浉閰嶅悎浣跨敤銆備絾鍥犲叾涓嶅惈
IBNR
鑰屽瓨鍦ㄤ竴瀹氱▼搴︾殑婊炲悗鎬с�傚悓鏃讹紝鍥犲叕寮忔湰韬墍闄愶紝鍏跺噯纭�у彈淇?/p>
璐规敹鍏ョ殑褰卞搷杈冨ぇ锛屽嵆涓婂勾鎴栧綋骞存壙淇濇爣鐨勪繚璐规敹鍏ヤ笌杩欎簺鏍囩殑鍙戠敓鎹熷け鏀嚭鐨勫叧绯讳笉鏄庣‘銆?/p>
鍘嗗勾鍒惰禂浠樼巼鐨勭壒鐐规槸鑳藉強鏃朵簡瑙ｄ笉鑰冭檻鏈垎鎽婅惀涓氳垂鐢ㄣ�佺◣閲戝強鍒嗕繚鍥犵礌鐨勬壙淇濇儏鍐碉紝鍙互澶т綋鍒ゆ柇鍦ㄨ鏃堕棿娈?/p>
鍐呯殑缁忚惀鏁堢泭锛屼絾璧旀鍜屼繚璐瑰湪淇濆崟鏂归潰骞朵笉瀹屽叏瀵瑰簲锛屾晠闅句互鎹鍒ゆ柇鎵夸繚涓氬姟鐨勮川閲忋�?/p>
2.
缁煎悎璧斾粯鐜?/p>
缁煎悎璧斾粯鐜囨槸鐢变腑鍥戒繚闄╃洃鐫ｇ鐞嗗鍛樹細瑙勫畾鐨勪竴绉嶈禂浠樼巼璁＄畻鏂规硶锛屽疄璐ㄤ负缁熻鍖洪棿鍐呰嚜鐣欒禂娆句笌鎵�鏈変繚鍗?/p>
(
鍖?/p>
鎷粺璁″尯闂村唴璧蜂繚鍜岀粺璁″尯闂村墠璧蜂繚鐨勪繚鍗?/p>
)
鑷暀淇濊垂鍦ㄧ粺璁″尯闂村唴鐢熸垚鐨勬弧鏈熶繚璐圭殑姣旂巼銆?/p>
缁煎悎璧斾粯鐜?/p>
=
缁煎悎璧旀
/
宸茶禋淇濊垂锛?/p>
瀹冧笌鍘嗗勾鍒惰禂浠樼巼鐨勫樊寮傚氨鍦ㄤ簬鍏剁患鍚堣禂娆句腑鑰冭檻浜?/p>
IBNR
锛堝凡鍙戠敓鏈姤妗堟湭鍐宠禂
娆惧噯澶囬噾锛夊洜绱狅紝涓旂患鍚堣禂浠樼巼涓哄啀淇濆悗鏁版嵁鐨勮禂浠樼巼鎯呭喌銆?/p>
缁煎悎璧斾粯鐜囩患鍚堣�冭檻浜嗗垎淇濆強鏈喅璧旀
(
鍖呮嫭
IBNR)
鍥犵礌锛?/p>
涓斾繚闄╁叕鍙告墍鏈夌殑涓氬姟娲诲姩鐨勭粨鏋滈兘浼氬湪涓婇潰鐨勫叕寮忎腑鍙?/p>
鏄犲嚭鏉ワ紝鍥犳缁煎悎璧斾粯鐜囧彲鍑嗙‘鍙嶆槧鏌愪竴鏃舵湡鍐呮暣浣撶粡钀ユ儏鍐靛強鎵夸繚鍒╂鼎銆備絾鍥犳暟鎹湁涓�瀹氱殑婊炲悗鎬э紝涓嶈兘闅忔椂寰楀埌鐩?/p>
鍏虫暟鎹紝鏁呮绉嶆柟娉曚竴鑸敤浜庡叕鍙稿搴︺�佸崐骞村強骞村害鐨勭粡钀ヨ�冩牳锛岃�屼笉鐢ㄤ簬鍗虫椂鑰冩牳鍙婁笟鍔＄洃娴嬨�傚彟澶栵紝鐢变簬鏁版嵁鍙楀啀
淇濆奖鍝嶏紝璇ヤ笟鍔℃寚鏍囦笉閫傜敤浜庤繘琛屾壙淇濈粨鏋勫垎鏋愩�?/p>
3.
鎵夸繚骞村害鍒舵弧鏈熻禂浠樼巼
鎵夸繚骞村害鍒舵弧鏈熻禂浠樼巼鐨勪繚璐瑰強璧旀鍧囨潵鑷浉鍚岀殑淇濆崟锛岃�屼笖鎵挎媴鐨勯闄╀篃閫氳繃
1
锛?/p>
365
娉曞垎鎽婂埌浜嗘瘡涓�澶╋紝鏈捣
淇濈殑淇濊垂浣滀负鏈埌鏈熻矗浠诲噯澶囬噾澶勭悊锛屼笉纭畾涓烘敹鍏ワ紝鎵�浠ュ湪鍏ㄥ勾椋庨櫓骞冲潎鍒嗗竷鐨勬儏鍐典笅锛岃璧斾粯鐜囧湪鎵夸繚鏈熸弧銆佹墍娑?/p>
鍙婅禂妗堝叏閮ㄧ粨妗堢殑鎯呭喌涓嬩笌鐪熷疄鐨勮禂浠樼巼鐩哥瓑銆?/p>
璇ヨ禂浠樼巼鐗瑰埆閫傜敤浜庡涓氬姟鎵夸繚璐ㄩ噺鍜屾煇涓�绫讳笟鍔℃壙淇濆埄娑︾殑鍒嗘瀽鍙婃壙