4 非寿险保险合同准备金计量方法 -丁鹏

201011621234343qqqqqqqq4qqqqqq5qq93q07q092qqRule-basedqPrinciple-based6qqqqqqIFRS4-PhaseI?qIFRS4-PhaseIIqPreliminaryviews7q2q98“”q07qqqqq8qqqqqqqqqqqq9qqqqqq““””qqqqqq10qqqqqqqqqq1112343412qq““””qqqqqq13qqPreliminaryViewsonInsuranceContractsPreliminaryViewsonInsuranceContractsparagraphparagraph3434qInsummary,theBoard’spreliminaryviewisthataninsurershould,inmeasuringinsuranceliabilities,makeestimatesoffuturecashflowsthat:q(a)areexplicit.(paragraph35)q(b)…q(c)incorporate,inanunbiasedway,allavailableinformationabouttheamount,timinganduncertaintyofallcashflowsarisingfromthecontractualobligations.(paragraphs39–43)q(d)…q(e)…14qqUnbiasedestimateUnbiasedestimateqtheBoard’spreliminaryviewisthatthemeasurementshouldstartwithanestimateoftheexpectedpresentvalueofthecashflowsgeneratedbythecontract.Theexpectedpresentvalueistheprobability-weightedaverageofthepresentvalueofthecashflows.qq““””15qqIAS37“Thebestestimateoftheexpenditurerequiredtosettlethepresentobligationistheamountthatanentitywouldrationallypaytosettletheobligationattheendofthereportingperiodortotransferittoathirdpartyatthattime.”qq16qqqIAS3738“Theestimatesofoutcomeandfinancialeffectaredeterminedbythejudgementofthemanagementoftheentity,supplementedbyexperienceofsimilartransactionsand,insomecases,reportsfromindependentexperts.Theevidenceconsideredincludesanyadditionalevidenceprovidedbyeventsafterthereportingperiod.”qIAS3739Uncertaintiessurroundingtheamounttoberecognisedasaprovisionaredealtwithbyvariousmeansaccordingtothecircumstances.Wheretheprovisionbeingmeasuredinvolvesalargepopulationofitems,theobligationisestimatedbyweightingallpossibleoutcomesbytheirassociatedprobabilities.Thenameforthisstatisticalmethodofestimationis‘expectedvalue’.Theprovisionwillthereforebedifferentdependingonwhethertheprobabilityofalossofagivenamountis,forexample,60percentor90percent.Wherethereisacontinuousrangeofpossibleoutcomes,andeachpointinthatrangeisaslikelyasanyother,themid-pointoftherangeisused.17qqqqqqqq18qqqqqqqq19pppppppppp20qqqqqqqq21BCAGainBCALoss22BCAGainBCALoss23qqqq24ppIASB(Pre-claimLiability)(Claimsliability)nnnp2512343426pp27ppqqqqqq28pppppppp29ppCOC-CEACOC-IASBCEASCR99.5%IASBSCR30pppp31ppqqqqqqqqqq32qqqqqqq\\\\)q(\\\)33qqqq\\\q5\34qqqq\\\q\—\\35ppqqqqqq36pppppppppppp37pppppppp38pppppppp39ppMargin---75%3.0%14.7%6.0%COC_IASB1.1%7.1%2.7%COC_CEA1.1%6.8%2.6%40ppMargin/------75%2.8%18.1%6.7%3.2%11.8%5.4%COC_IASB1.0%9.1%3.1%1.2%5.5%2.3%COC_CEA1.1%8.3%2.9%1.2%5.5%2.3%4112343442pppppppppppp43ppqq44qqpppppp45qqIASBJuly2009IASBJuly2009qAcquisitioncostsshouldbelimitedtotheincrementalcostsofissuing(thatis,selling,underwritingandinitiating)aninsurancecontractandshouldnotincludeotherdirectcosts.Incrementalcostsarethosecoststhattheinsurerwouldnothaveincurredifithadnotissuedthosecontracts.pppp46qqIAS39IAS39qTransactioncostsareincrementalcosts……AG13Transactioncostsincludefeesandcommissionspaidtoagents(includingemployeesactingassellingagents),advisers,brokersanddealers,leviesbyregulatoryagenciesandsecuritiesexchanges,andtransfertaxesandduties.qq47pppppppppppppp48ppqqqq49qqqqqqqq50qqqq51qqqqqqqqqqqqqqqq52ppqqqqqq53ppqqqqqqqqqqqq54ppqqqqqqqq55q0.5A+1.5B+2.5C+3.5D+4.5EA+B+C+D+E1234562004200520062007200820090A1A2A3A4A5A1B2B3B4B1C2C3C1D2D1E56q1234562004200520062007200820090A1A1B1C1D1E0.5A0+1.5A1+2.5B1+3.5C1+4.5D1+5.5E1A0+A1+B1+C1+D1+E157ppqqpppp58qq59q260q261q62q63qqqq64q11520%652200966qqq091968%2.3091938%1.367qq68q69qq