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一、可分配盈余的界定问题中国保监会《分红保险管理者暂行办法》规定:“分红保险,是指保险公司将其实际经营成果优于定价假设的盈余,按一定比例向保单持有人进行分配的人寿保险产品。”它同时规定:“保险公司每一会计年度向保单持有人实际分配盈余的比例不低于当年全部可分配盈余的70%。”这一规定,明确了如下两点:第一,用来向保单持有人分配盈余的来源,是保险公司实际经营成果优于定价假设的盈余;第二,向保单持有人分配的比例不低于70%。
I. Definition of distributable surpluses The Interim Measures of China Insurance Regulatory Commission for the Administration of Dividend Insurers provides that: “Dividend insurance refers to the insurance company’s surpluses whose actual operating results are superior to the pricing assumption and to the policy holder according to a certain percentage Allocation of life insurance products. ”“ It also stipulates: ”Insurance companies in each fiscal year the actual distribution of the surplus to the policy holder of not less than 70% of the total distributable earnings of the year.“ ”This provision is clear The following two points: First, the source used to allocate surpluses to policyholders is surpluses that the insurer’s actual operating results outperform pricing assumptions. Second, the percentage allocated to policyholders is not less than 70%.